A:
*PF<J/Pr A share Ａ股；甲类股份
)oIh?-WL abatement of tax 减税；减扣免税额
=MNp; ABN AMRO Bank N.V. 荷兰银行
#E]K*mE' above-the-line expenditure 线上项目支出；经常预算支出
R4p Pt above-the-line receipt 线上项目收入；经常预算收入
]-gy XE1.r ABSA Asia Limited 南非联合亚洲有限公司
`7/(sX. absolute change 绝对数值变更
KF(H
>gs absolute expenditure 实际开支
4aO/ ^Hl absolute guideline figure 绝对准则数字
J&8KIOz14Z absolute interest 绝对权益
-,8L L@_ absolute order of discharge 绝对破产解除令
8lusKww absolute profit margin 绝对利润幅度
O`Tz^Q /D absolute value 实值；绝对值
a=2. Y? absolutely vested interest 绝对既得权益
]}3s/NJi absorbed cost 已吸收成本；已分摊成本
\_ Bj "K absorption 吸收；分摊；合并
9KVJk</:n absorption rate 吸收率；摊配率；分摊率
]BO:*&O ACB Finance Limited 亚洲商业财务有限公司
R U)(|; acceptable form of reciprocity 合理的互惠条件
33oW3vS acceptable rate 适当利率；适当汇率
c}(H*VY2n acceptance agreement 承兑协议
01r%K@ xX\ acceptance for honour 参加承兑
~i|6F~%3 acceptor 承兑人；接受人；受票人
R XCn;nM4 acceptor for honour 参加承兑人
Zn b={hh accident insurance 意外保险
$d*9]M4 Accident Insurance Association of Hong Kong 香港意外保险公会
"\wM s accident insurance scheme 意外保险计划
3E*|^* accident year basis 意外年度基准
(=j;rfvP accommodation 通融；贷款
? i _ACKpw accommodation bill 通融票据；空头票据
t6"%u3W8M accommodation party 汇票代发人
Yw|v5/> account balance 帐户余额；帐户结余
hl1I G
! account book 帐簿
8 ^>qor.]M account collected in advance 预收款项
/2p*uv }IP account current book 往来帐簿
) H,Xkex account of after-acquired property 事后取得的财产报告
= wz}yfdrC account of defaulter 拖欠帐目
g~DuK|+ account payable 应付帐款
|.k'?! account payee only [A/C payee only] 只可转帐；存入收款人帐户
g* YD gY account receivable 应收帐款
<K0epED account receivable report 应收帐款报表
? c#s}IH account statement 结单；帐单；会计财务报表
`w!XO$"]Z account title 帐户名称；会计科目
c5ij2X| I accountant's report 会计师报告
u`'" =Y_E Accountant's Report Rules 会计师报告规则
E0ED[d, accounting and auditing procedure 会计与审计程序；会计与核数程序
^8
VW$} Accounting Arrangements 《会计安排》
WE\TUENac( accounting basis 会计基础
p!pf2}6Fd accounting by Official Receiver 破产管理署署长呈交的帐目
X.b8qbnq[ Accounting Circular 《会计通告》
Ll] 5u~ accounting class 会计类别
CXq[ VYM&X accounting date 记帐日期；会计结算日期
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accounting for money 款项核算
3-/|G-4k7 Accounting Officer 会计主任
]y@A=n R accounting period 会计报告期；会计期
Da-Lf2qT9 accounting policy 会计政策；会计方针
d"XZlEV accounting practice 会计惯例
t'U=K>7 accounting principle 会计准则
C5 ~~$7k0 accounting record 会计记录
;Fq mZjm accounting report 会计报告
|^Iox0A Accounting Services Branch [Treasury] 会计事务部〔库务署〕
O=jLZ2os Accounting Society of China 中国会计学会
zM0}(5$m accounting statement 会计报表
7( 84j5zb accounting system 会计制度；会计系统
W\l&wR accounting transaction 会计事项；帐务交易
YYQvt accounting treatment 会计处理
F{x+1hct0 accounting year 会计年度
= g j?!d` accretion 增值；添加
?o YO ! accrual 应计项目；应累算数目
t 'eaR- accrual basis 应计制；权责发生制
Wk[a|> accrual basis accounting 应计制会计；权责发生制会计
k!Yc_ZB:*l accrue 应累算；应计
cC-8.2 accrued benefit 应累算利益
RRja{*R accrued charges 应计费用
Kn^+kHh: accrued cumulative preference share dividend 应累算的累积优先股股息
^*AI19w!Ys accrued expenses 应累算费用
U<'N=#A
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{T8;-H0H accrued interest receivable 应收利息；应计未收利息
h%EeU
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S70#_{ accruing profit 应累算的利润
Jj=qC{] accumulated fiscal reserve 累积财政储备
KZ 5%q. accumulated profit 累积利润；滚存溢利
AqgY*"A7 accumulated reserve 累积储备
iM!2m$'s accumulation of surplus income 累积收益盈余
&qbEF3p^@ acquired assets 既得资产
: SaZhY acquisition 收购；购置；取得
):K % acquisition cost 购置成本
5C dn
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'J?{/O ^ acquisition of 100% interest 收购全部股权
Cfi4~ & acquisition of control 取得控制权
:|bL2T@>[ acquisition of fixed assets 购置固定资产
vm@V5oH acquisition of shell “买壳”
) ^ En acquisition price 收购价
xUn"X khP act of God 天灾
rn-bfzoDS acting partner 执事合伙人
Z :{|
?4 active market 买卖活跃的市场；交投畅旺的市场；旺市
p4P=T@: active partner 积极参与的合伙人
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'R{,1# U active trading 交投活跃
7n5gXiI" actual circulation 实际流通
"}3sL#|z actual cost 实际成本
PSJj$bt;<+ actual expenditure 实际开支；实际支出
&@6xu{o actual income 实际入息；实际收入；实际收益
`W x|
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<N)!s&D actual price 现货价；实际价格
vm! y2 actual profit 实际利润
JRB6T _U actual quotation 实盘；实际价位；实际报价
M@T{uo actual year basis 按实际年度计算
v-#,@&Uwq actuals 实货
qxI $F actuarial investigation 精算调查
?-j/X6(\( actuarial principle 精算原则
^Q#_ actuarial report 精算师报告
%2:UsI Actuarial Society of Hong Kong 香港精算学会
X( tx8~z actuarial valuation 精算师估值
e(s0mbJE actuary 精算师
[l-o*@ ad referendum agreement 暂定协议；有待覆核的协定
N[cIr{XBGN ad valorem duty 从价税；按值征税
Sn[xI9}O ad valorem duty system 从价税制
6 ) i-S<( ad valorem fee 从价费
K9@.l~n ad valorem tariff 从价关税
0h1u W26^ additional allowance 额外免税额
p<r^{y additional amount for unexpired risk 未过期风险的额外款额
^t3>Z|DiB^ additional assessable profit 补加应评税利润
k@7# 8(3 additional assessment 补加评税
w> B}w additional commitment 额外承担
|Y Lja87 additional commitment vote 额外承担拨款
wS=vm}}u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O\Huj= additional dependent parent allowance 供养父母额外免税额
J=-z~\f56 additional provision 额外拨款
%1
)c{7 additional stamp duty 附加印花税
dy+A$)gY< additional tax 补加税罚款；补加税款
SA 'g` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
' ayb` adjudged bankrupt 被裁定破产
i@9
qp?eb adjudicated bankrupt 裁定破产人
WD%( RC"Q adjudication fee 裁定费；评定印花税额手续费；评估契据费
&-*l{"7p+% adjudication of bankruptcy 裁定破产；宣告破产
P6_Hz!vE adjudication of insolvency 裁定无力偿还债务
e[iv"|+
adjusted actual 经调整的实数；调整后的实数
I3> 8B adjusted current assets 经调整的流动资产；调整后的流动资产
N'y<<tTA adjusted figure 经调整的数字；调整后的数额
N7s0Ua'-v adjusted liabilities 经调整的负债；调整后的负债
b"$?(Y adjusted loss 经调整的亏损；调整后的亏损
_o9axBJs adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
CWeQv9h]X adjusted profit 经调整的利润；调整后的利润
.'=S1|_( adjusted surplus 经调整的盈余额；调整后的盈余额
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fM& adjusted value 经调整的价值；调整后的价值
F %V|Aa adjustment 调整；修订；理算〔保险〕
p*PzfSLN adjustment centre 调剂中心
N~]qQ oj, adjustment lag 调整过程的时间差距；调整时差
YH58p&up adjustment mechanism 调整机制
%fF ,Fnf2 adjustment of loss 亏损调整
fuj9x;8X0 adjustment process 调整过程；调整程序
VKPE oy8H adjustment range 调整幅度
wa,`BAKJ+F administered exchange rate 受管制汇率
*w ;?&)8% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
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}`f& administration expenses 行政费用
f2c <-}wR administration fee 手续费；行政费
K 1X-<5]{ administration in bankruptcy 破产管理
Y-})/zFc administration order 遗产管理令
D zD 5n administrator 管理人；遗产管理人
.iV=yb MT administrator of the estate 遗产管理人
< h #7;o admission of debt 债项承认书
o1#3A admission of proof 接纳债权证明
#)}BY"C% advance 放贷款项；垫付款项；预支款项；预付款项
|"K%Tv xe advance account 暂支帐目；预付款帐户
Do(G;D`h+_ advance compensation 预付补偿金
,~cK]!:>s advance from shareholder 股东垫款
6Mk#) ebM advance pending reimbursement 预支以待日后付还
1 )c{;x& W advanced economy 先进经济体系
9gA @D% 0 advancement 预付；预付财产
WT\wV\P u advances warrant 垫款令
mW]dhY 3X advancing 贷出
X_'tgP9 adverse balance 逆差
6{;6~?U adverse exchange 逆汇
GDCp@%xW advertisement addressed to shareholders 在报章刊登的致股东通告
;#zteqn
advice for collection 托收通知书
%( OP
[ advice of drawing 提款通知书；汇票通知书
n=j ) M advice of payment 付款通知
FV9{u[3m Advisory Committee [Securities and Futures Commission]
X[Iy6qt 谘询委员会〔证券及期货事务监察委员会〕
D 6'd&U{_ Advisory Committee on Diversification 经济多元化谘询委员会
;uAh)|;S# affidavit 誓章；遗产申报誓章
n`^jNXE affidavit of no receipt 述明无收款的誓章
z(c8] Wu# affiliate 联号；联营公司；附属公司
!F s$W affiliated company 附属公司；联号；联营公司
%qcCv9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{3KY:%6qj affordability 负担能力
wDi/oH/H African Development Bank [AfDB] 非洲开发银行
vKnZ= =B after-acquired property 事后取得的财产
V_
(Ly8"1; after-hours dealing 市后交易
=xkaF)AW&v after-tax profit 税后盈利；税后利润；税后溢利
]+` K\G ^X agency agreement 代理协议
TNh&g. agency expenses 代理机构的开支
V^tD @N agency fee 代理费
T x
Mh_ Agency Law 《代理法》
J8\l'} ?& agent 代理人；承销人
Z5'^ H j1, agent of company 公司代理人
a4u y}@9z agent's fee 代理人费；经纪费
^}2!fRKAmo aggregate 总计；总数；总体数字
Up%XBA aggregate amount 总款额；总额
"3jTU aggregate assets and liabilities 总体资产与负债
Ngx2N<$<*g aggregate at constant price 按固定价格计算的总体数字
qy?$t:*pp aggregate demand 总需求
,>#\aO1n aggregate gross position 总持仓量
rbOJ;CK aggregate limit 总限额
j8M t" B aggregate of salaries tax 合计薪俸税
zU[o_[+7^ aggregate performance 总体表现；总体业绩
dlyGgaV*X aggregate supply 总体供应
fahQ^#&d` aggregate surplus 总盈余
rZ,3:x-: aggregate total 整体总额
Mm,\e6#* aggregate value 总值；合计价值
3 US`6Y" aggregated basis 合计基准
M
p <r`PM2 aggregated net chargeable income 合计应课税入息实额
#<Y3*^~5d aggregation 合并计算；合计；总和
CSjd&G *ZB aggregation of incomes of husband and wife 夫妇入息合并计算
A __ _|
#R aggregation of property 财产的总和
Ma\%uEgTD agio 差价；贴水
5 Kd"W, Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
5vD\?,f E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h)s T37 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
'r=2f6G>cP Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
vg?(0Gasm* 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
6{d?3Jk Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f\ ?Rhyz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:!Z |_y{b agreement for a settlement 授产协议
7 `~0j6FY agreement for assignment 转让协议
~c&sr5E agreement for sale 售卖协议；买卖协议
|5>A^a agreement for sale and purchase 买卖协议
\aPH_sf, agreement for the payment of interest 支付利息协议
A%EhR A y agreement for the repayment of money 还款协议
5G6 P p7[ agreement of reinsurance 再保险协议
+EA ")T<l Agricultural Bank of China 中国农业银行
F%zMhX'AG air passenger departure tax 飞机乘客离境税
[,s t: Y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
#/I+[|=[O airport tax 机场税
%gn@B2z alcohol duty 酒精税
q9x@Pc29d alienation 让与；让渡；转让
cl#XiyK> alimony 生活费；赡养费
N
(\n$bpTt All Ordinaries Index [AOI] 所有普通股指数
5 jK| all risks 全险；综合险
(eb65F@ P All Sales Record for Stock Market 《股票市场成交报告》
k"7ZA>5jk Allied Capital Resources Limited 新联财务有限公司
CUTjRWQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M'|[:I.V allocation letter 拨款信件
8MW-JZ allocation of fund 分配款项；预留款项
5o{U$ allocation of profit 利润分配；溢利分配
RJ3uu NK7 allocation warrant 拨款令
8 |=
c3Z allotment 分配；配股
QDJ#zMxFD allotment notice 股份配售通知；配股通知
o *U-.& allotment of shares 股份分配
U*N{H$ACuR allowable 可获宽免；免税的
T/u61}'U{ allowable business loss 可扣除的营业亏损
6qQ_I 0f allowable expenses 可扣税的支出
\+Qd=,!i( allowance 免税额；津贴；备抵；准备金
V!*1F1 allowance for debts 债项的免税额
{8":c n
j allowance for depreciation by wear and tear 耗损折旧免税额
.mwW`D allowance for funeral expenses 殡殓费的免税额
ek fa"X_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^Rl?)_)1HE allowance for repairs and outgoings 修葺及支出方面的免税额
D:K"J><@ allowance to debtor 给债务人的津贴
%q r,Ssa/ alteration of capital 资本更改
5mVO9Q j alternate trustee 候补受托人
YG?4DF amalgamation 合并
&B :L9^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[+5g 9tBJ ambit of charges 征税范围；收费范围
2T%sHp~qt amended valuation 经修订的估值
e6J>qwD? American Commodities Exchange 美国商品交易所
3bd `q
$ American Express Bank Limited 美国运通银行
w&}<b% l American Stock Exchange 美国证券交易所
vx6 lud0k} amortization 摊销
g~|vmVBua amount due from banks 存放银行同业的款项
~f[;(?39xZ amount due from banks abroad 存放海外银行同业的款项
hX, RuI amount due from holding companies 控股公司欠款
irw5<l amount due from local banks 存放本港银行同业的款项
C :AV? amount due to banks 银行同业的存款
wYFkGih amount due to banks abroad 海外银行同业的存款
UZ<.R"aK amount due to holding companies 控股公司存款
C_ ;nlG6 amount due to local banks 本港银行同业的存款
VNz? e&> amount due to outport banks 外埠银行同业的存款
;9#W# /B amount for note issue 发行纸币的款额
v}5YUM0H ` amount of bond 担保契据的款额
m' j1 amount of consideration 代价款额
g >7i2 amount of contribution 供款数额
" t O m amount of indebtedness 负债款额
REcKfJTj amount of principal of the loan 贷款本金额
bFG?mG: amount of rates chargeable 应征差饷数额
9A{D<h}yk amount of share capital 股本额
n}9<7e~ / amount of sums assured 承保款额
8t< X amount of variation 变动幅度
,[N(XstI amount of vote 拨款数额
Q|VBH5}1O amount payable 应付款额
ON{ a'H amount receivable 应收款额
q b=% W Amsterdam Stock Exchange 阿姆斯特丹证券交易所
usK P9[T$ analysis 分析
3DCR n : ancillary risk 附属风险
2S :B%cj9m annual account 周年帐目；周年帐目报表；年度决算；年结
m'G=WO*% annual accounting date 年结日期
mJ[_q > annual allowance 每年免税额；年积金；年度津贴；年津
@az<D7j2 annual balance 年度余额
pP# _B annual disposable income 每年可动用收入
EHl~y=9 annual estimates 周年预算
0.PG]K6 annual fee 年费
MkdC*| annual general meeting 周年大会
UH7?JF-D annual growth rate 年增率；每年增长率
%y_pF?2@q annual long-term supplement 长期个案每年补助金
;K4=fHl annual pensionable emolument 可供计算退休金的年薪
l ~xXy< annual report 年报
a3:45[SO4e Annual Report on the Consumer Price Index 《消费物价指数年报》
Mj2Dat`p9 annual return 周年报表；周年申报表；每年报税表格
gQ{<2u Annual Return Rules 《周年报表规则》
'%+LQ"Bp annual review of consumer prices 每年消费物价回顾
aWvC-vZk annual roll-forward basis 逐年延展方式
zLxuxf~4@ annual salary 年薪
[P6A $HC< annual statement 年度报表；年度决算表
7bGO E_r Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
>pol'= annuitant 年金受益人
cN2Pl%7 annuity 年金
n Jz* }= annuity contract 年金合约
uHZjpMoM annuity on human life 人寿年金
xrlyph5mE antecedent debt 先前的债项
(Xz q(Q V ante-dated cheque 倒填日期支票
Gw6Od j anticipated expenditure 预期开支
SEu:31k{o anticipated net profit 预期纯利
SN }3 anticipated revenue 预期收入
%k"hzjXAw anti-inflation measure 反通货膨胀措施
wT3D 9N. anti-inflationary stance 反通货膨胀立场
1Qjc*+JzO. apparent deficit 表面赤字
K0@bh/i/^ apparent financial solvency 表面偿债能力
S@
y! 0, apparent partner 表面合伙人
ht+wi5b application for personal assessment 个人入息课税申请书
@QYCoEU8J application of fund 资金应用
23+JuXC6> application to release as liquidator and to destruct the books of accounts and documents
':
Ek3' L 申请免除清盘人职务及毁灭帐簿与文件
RZ9_*Lq7+ appointed actuary 委任精算师
YXF^4||j.c appointed auditor 委任核数师；委任审计师
>$3 =yw% appointed trustee 委任的受托人
;_ 1Rk&o! appointer 委任人
|<1A<fU8a apportioned pro rata 按比例分摊
U(~Nm o' apportionment 分配；分摊
*y+K{ fM1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
PVN`k, 4 apportionment formula 分摊方程式
tp ky apportionment of estate duty 遗产税的分摊
E=bZ4 / appraisal 估价；评估
={p< |8`" appreciable growth 可观增长
bx7hQzoX=b appreciable impact 显着影响
,WoB)V.{( appreciable increase 可观增长
"79b> appreciation 增值；升值
}`2+`w%uZ appreciation against other currencies 相对其他货币升值
az}zoFl appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?<O yJ|;V appreciation tax 增值税
; d}n89DXj appropriation 拨款；拨用；拨付
%X\Rf n0J" appropriation account 拨款帐目
A-^B ?E Appropriation Bill 拨款法案
;?-{Uk appropriation-in-aid system 补助拨款办法
D-m%eP. approved assets 核准资产
6@d/k.3p approved basket stock 认可一篮子证券
xo-{N[r approved budget 核准预算
]N 1,"W} approved charitable donation 认可慈善捐款
hbx+*K M approved charitable institution 认可慈善机构
,oEAW NbgQ approved currency 核准货币；认可货币
:^x,>( a approved estimates 核准预算
K)\D,5X^ approved estimates of expenditure 核准开支预算
d (5j#? approved overseas insurer 核准海外保险人
?f5||^7 approved overseas trust company 核准海外信托公司
.Rb4zLYL*w approved pooled investment fund 核准汇集投资基金
'&]6(+I> approved provident fund scheme 认可公积金计划
d%!yFix;< approved provision 核准拨款
L <Z2 approved redeemable share 核准可赎回股份
}$@K approved regional stock 认可地区性证券
e&m TaCLG approved retirement scheme 认可退休金计划
G he@m6|D approved subordinated loan 核准附属贷款
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,6$' arbitrage 套戥；套汇；套利
3m~3l d arbitrageur 套戥者；套汇者
)%:
W;H arbitrary amount 临时款项
kWbY&]ZO arrangement 措施；安排；协定
(5 RZLRn arrears 欠款
)R@Y$*fm arrears of pay 欠付薪酬
)1)&fN41i# arrears of revenue 逾期未收税款；逾期未收的帐项
IJ{VCzi articles of association 组织章程；组织细则；组织章程细则
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; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6iEA ._y ascertainment of profit 确定利润
V%^d~^m,H "Asia Clear" “亚洲结算系统”
7=A @P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]go.IfH Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
k$,y1hH;f8 Asian Development Fund [ADF] 亚洲发展基金
`y1, VY Asian dollar bond 亚洲美元债券
V* ,u;* Asian dollar market 亚洲美元市场
b#S-u }1PE Asian dollar rate 亚洲美元利率
YIl,8!
z~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
%!L*ec%, Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
OJ7y asked price 沽盘；喊价；索价；卖方报价
?xE'i[F @ assessable income 应评税入息
Gl T /JZ9 assessable loss 应评税亏损
XpT})AV assessable profit 应评税利润
a7]Z_G k assessable value 应评税值
hg `N`O assessed profit 估定利润
,nw5 M.D_ assessed value 经评估价值
)VG_Y9;Xk: assessment 评税；评定；估价；评税单
H
.sf M assessment number 评税编号；估价编号
w#s P5qKv8 assessment of additional tax 补加税评税
S~ y.>X3"P assessment of performance 业绩评估；实绩评价
z+?48 } Assessor 评税主任
i_$?sg#=yk asset price bubbles 资产价格泡沫
_`9WNJiL asset-backed securities 具资产保证的证券
uVw|jj assets accretion 资产增值
S.owVMQ assets and liabilities 资产与负债
<FvljKuq+ assets betterment statement 资产递增表；资产改进表
8Kz H
- assets lending 实物放款；有抵押贷款
uD `Z\@Z assets of the company passing on the death 死者去世时转移的公司资产
hnv0Loe.IW assets pledged as security for liabilities 用作负债抵押的资产
H|cxy?iJ assets portfolio 资产投资组合
1a#R7chl assets price 资产价格
ve*6WDK,H assets quality 资产质素
)U2%kmt assets realization 资产变现
Z1DF ) assets refinancing arrangement 资产再集资安排
&Qv%~dvW assets securitization 资产证券化
9:Z|Z? >? assets situated outside Hong Kong 在香港以外地方的资产
a S+i`A :a assets stripping 削减资产；拆卖资产
MIc(B_q assets value 资产值
zOL*XZ0c assignee 承让人
8w3Wy<}y assignment 转让；转让书；转让契
T(*A 0 assignment of interest 权益转让
uq]E^#^ assignment of letters patent and trade mark 专利证书及商标转让
\ &s$?r assignment of property 物业转让；物业转让书
GS! 1K( 7 assignment right 转让权
Uetna!ABB assignor 转让人
0MOn>76$N associate 有联系的人；有关连人士；相联者；合伙人；联系人
wq#'o9s, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=ZAR J4 0L associate member 附属会员
3>^S 6h}o associated body corporate 相联法人团体
l{3ZN"`I associated company 相联公司；联属公司
jTok1k associated corporation 相联法团
\Xg`@ JrTM Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;;zd/n2b 公认会计师公会〔英国〕
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!q Association of Futures Exchange Brokers 香港期货经纪协会
#X un>0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1h ?:gOig association of underwriters 承保人组织
A) TO<dl assumption of control 接管
}ev+WIERQV assurance 担保；保险；转易；转易书
(/J %Huy assurance of interest 权益的转易
9OM&&Ue<E at 19XX price 按一九ＸＸ年价格计算
X^. ~f+d~ at a discount 按赔价计算；按贴水价格计算；打折扣
3T@`V FbE at a premium 按溢价计算；按升水价格计算
<kWNx.ec i at call 通知付款；按通知
R!_1 *H$ at constant market price 按固定市价计算
? )"v~vs at constant price 按固定价格计算
n,|YJ, v[ at cost 按成本计算
/_/Z/D! at current market price 按当时市价计算；按现时市价计算
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YxA at current price 按当时价格计算；按现时价格计算
' ]vMOGG at factor cost 按要素成本计算；按生产要素成本计算
d|$-l:(J at money-of-the-day price 按付款当日价格计算
wW'.bqA at or better 按指定或较佳价位〔买卖指令〕
7, :l\t at par 按面值计算；平价
%A; s 3 ]V at sight 见票即付
?B: ],aztf at the close 按收市盘
4yR X{Bl| at the opening 按开市盘
8)&J oPN attestation 见证；见证条款
!Y]%U @4} at-the-money option 平价期权
._}Dqg$ attorney 受权人；受托代表人
M0uC0\' #P attornment 新拥有人承认书
~RnBs`&! attributable profit 可归属利润
qnU$Pd attributable share value 可归属股份价值
lK y4Nry9 Auckland Stock Exchange 奥克兰证券交易所
1?#Wg>7' auction 拍卖
X\]Dx./ auctioneer 拍卖商
qk\LfRbj audit 审计；核数
Z+! 96LR Audit Commission 审计署
-<gQ>`(0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
x!9bvQT 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
!o/;"'&E audit review 帐目审查
Yk#$-"c/a Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
l)91v"vJ audited account 审计帐目；经审计的帐目
VV=6v;u` audited annual account 经审计的周年帐目
]hA]o7 k audited balance sheet 经审计的资产负债表
;5}y7#4C auditor 核数师；核数主任；审计师
R~XNF/QMl auditor's certificate 核数师证明书；审计师证明书
I$Fr 8R$ auditor's report 核数师报告；审计师报告
K|{&SU_m Aussie bond 澳元债券
fZJ O} austerity budget 紧缩预算
\W})Z72 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3a6 Australia All Ordinaries Index 澳洲所有普通股票指数
#'h(o/hz&& Australian Dollar [AUD] 澳元
%v1*D^)) Australian Options Market 澳大利亚期权市场
*XqS~G Australian Securities Commission 澳洲证券事务监察委员会
%Wb$qpa Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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.rUn1 Australian Stock Exchange 澳大利亚证券交易所
x\6 i (k- Austrian Schilling [ATS] 奥地利先令
^VlPnx8y= authentication 认证；鉴证
("j*! Dsd authority to purchase 委托购买证；委购书
[fXC ;c1 authorization 认可；核准；授权；授权书
#Xd#Nc j authorization by direction 指示授权
=`BPGfC b authorization by instruction 指令授权
Ix|^c268o< authorization by warrant 令状授权
p B0Do6+{ authorization of unit trust 单位信托的认可
.2 STBh.; authorized agent 指定代理人
jQ\/R~)O authorized capital 法定资本
I K Dh)Zm authorized clerk 出市员
sh 8(+hg authorized dealer 认可交易商
T1~,.(# authorized financial institution 认可财务机构
u=p-]? authorized fund 认可基金
kn7Qvk[+ authorized fund house 获授权的基金公司；认可基金公司
f%TP>)jag! authorized institution 认可机构
u:O6MO9^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
j j"?#`cW authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U -:_4[ authorized insurer 获授权保险人；获认可承保人
v @E/?\k" authorized investment 特准投资项目
|oJ R+
authorized person 获授权人
cds F<tpy authorized representative 获授权代表
h2Jdcr#@FF authorized share capital 法定股本
o[CjRQY]P automated quotation system 自动报价系统
I~I$/j]e` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
O\qY? ) 自动交易系统〔香港期货交易所有限公司〕
<\5Y ~!) automatic adjustment mechanism 自动调整机制
\%:]o-+"I automatic adjustment system 自动调整系统
>iB-gj}>X Automatic Clearing House 自动票据交换所
b'~IFNt*^ automatic exchange rates accumulation system 自动化汇率累集系统
i 3\6*$Ug Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
wPU <jAQyp automatic teller machine [ATM] 自动柜员机
>c:- ;( k autopay 自动转帐
f: K`M W available assets 可用资产
;
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2w G4" available profit 可用利润
-}2e+DyAy Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
* E3
c-- average 平均；平均数；海损
B3|r O average basic salary 平均基本薪金
]&/KAk average consumer expenditure 平均消费开支；一般消费开支
1)f~OL8o average cost 平均成本
E$8 4c+ average cost of land production 增辟土地平均成本
/!Kl average daily turnover 平均每日成交额
7Y(ySW average daily wage rate 平均每日工资率
ka j6C_k| average expenditure pattern 平均开支模式
?*8HZ1m# average growth rate 平均增长率
ZM%z"hO9R average net fixed assets 固定资产平均净值
,0Y5O?pu\ average of relatives 相对价格平均数
4?^t=7N average price 平均价格
F
DCHB~D average propensity to consume 平均消费倾向；一般消费倾向
c;e2=
A average propensity to save 平均储蓄倾向；一般储蓄倾向
Bswd20(w average rate 平均率
J]| lCwF average revenue 平均收入；平均收益
\dag~b< average stock 平均库存；平均存货
<\cH9D`dE average yearly rent 平均年租
z~Br KdS avoidance of double taxation 避免双重课税
|E)IJj
3 avoidance of tax 避税
