A:
NWq [22X
| A share Ａ股；甲类股份
c"jhbH!u4 abatement of tax 减税；减扣免税额
oWn_3gzw; ABN AMRO Bank N.V. 荷兰银行
D0"yZ p} above-the-line expenditure 线上项目支出；经常预算支出
#&HarBxx above-the-line receipt 线上项目收入；经常预算收入
)xXrs^ ABSA Asia Limited 南非联合亚洲有限公司
. /z"P]$ absolute change 绝对数值变更
]MBJ" 1F absolute expenditure 实际开支
*AJezhR absolute guideline figure 绝对准则数字
rSzXa4m( absolute interest 绝对权益
c'VtRE# z~ absolute order of discharge 绝对破产解除令
p5D3J[?N absolute profit margin 绝对利润幅度
yM\tbT/l absolute value 实值；绝对值
Amq8q absolutely vested interest 绝对既得权益
KH CdO absorbed cost 已吸收成本；已分摊成本
M 2U@gC|{ absorption 吸收；分摊；合并
IT {.^ rP absorption rate 吸收率；摊配率；分摊率
iKCTYXN1( ACB Finance Limited 亚洲商业财务有限公司
.,(uoK{ acceptable form of reciprocity 合理的互惠条件
S
-mz xj acceptable rate 适当利率；适当汇率
`XRb:d^ acceptance agreement 承兑协议
Qc)RrqYNGF acceptance for honour 参加承兑
VA*79I#_q acceptor 承兑人；接受人；受票人
7~k~S>sO acceptor for honour 参加承兑人
o cuNrkZ accident insurance 意外保险
-t706(#k Accident Insurance Association of Hong Kong 香港意外保险公会
+BTNm66Z accident insurance scheme 意外保险计划
)l81R accident year basis 意外年度基准
2+hfbFu,1 accommodation 通融；贷款
J0Rz. =Y accommodation bill 通融票据；空头票据
ps4W wk( accommodation party 汇票代发人
B[k+#Y YY account balance 帐户余额；帐户结余
AF{7<v>/P account book 帐簿
DdA}A>47 account collected in advance 预收款项
q=L*
99S account current book 往来帐簿
\q)1 TTnHS account of after-acquired property 事后取得的财产报告
`qy6 qKl
N account of defaulter 拖欠帐目
_S7M5{U_ account payable 应付帐款
`
TVcI\W account payee only [A/C payee only] 只可转帐；存入收款人帐户
j,V$vK P account receivable 应收帐款
lyc{Z%!3 account receivable report 应收帐款报表
E6d8z=X( account statement 结单；帐单；会计财务报表
^#6%*(D account title 帐户名称；会计科目
=Z$=-\<x0. accountant's report 会计师报告
kA9 X! )2w Accountant's Report Rules 会计师报告规则
\Q
BpgMi( accounting and auditing procedure 会计与审计程序；会计与核数程序
g {f >j d Accounting Arrangements 《会计安排》
[OToz~=) accounting basis 会计基础
HZ`G)1&) accounting by Official Receiver 破产管理署署长呈交的帐目
5 <>agK] Accounting Circular 《会计通告》
gpTF^.( accounting class 会计类别
%2FCpre; accounting date 记帐日期；会计结算日期
I}CA-8 accounting for money 款项核算
0jx~_zq-j Accounting Officer 会计主任
():?F J M accounting period 会计报告期；会计期
5In8VE
!P accounting policy 会计政策；会计方针
GzE3B';g accounting practice 会计惯例
vd X~E9 7 accounting principle 会计准则
D_;n4<|. accounting record 会计记录
]> "/<" accounting report 会计报告
R5~ vmT5W Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;ZW}47:BS6 Accounting Society of China 中国会计学会
>[3,qP ]E accounting statement 会计报表
88L bO(q\d accounting system 会计制度；会计系统
R@{/$ p: accounting transaction 会计事项；帐务交易
.}u(& accounting treatment 会计处理
=D:R'0YH accounting year 会计年度
-W"0,.Dvg accretion 增值；添加
x~ Esu}x7 accrual 应计项目；应累算数目
e, 3(i!47 accrual basis 应计制；权责发生制
*,=+R$ accrual basis accounting 应计制会计；权责发生制会计
q\Io6=39x accrue 应累算；应计
# ;KG6I E accrued benefit 应累算利益
+!Gr`&w*) accrued charges 应计费用
\:)o'- accrued cumulative preference share dividend 应累算的累积优先股股息
>"My\o accrued expenses 应累算费用
!/lY q;$R accrued interest payable 应付利息；应计未付利息
jm!C^5 ! accrued interest receivable 应收利息；应计未收利息
af5`ktx accrued right 累算权益
_=M'KCL*) accruing profit 应累算的利润
sYW)h$p;D accumulated fiscal reserve 累积财政储备
*Z o o accumulated profit 累积利润；滚存溢利
8$xKg3-3M accumulated reserve 累积储备
>^)5N<t? accumulation of surplus income 累积收益盈余
8QgL7 acquired assets 既得资产
.2- JV0 acquisition 收购；购置；取得
8 @*|T?r acquisition cost 购置成本
~0$F
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pD.@&J~ acquisition of 100% interest 收购全部股权
-{sv3|P> acquisition of control 取得控制权
NqfD Y
acquisition of fixed assets 购置固定资产
*"bp}3$^^ acquisition of shell “买壳”
bB :X< acquisition price 收购价
= 8e8!8 act of God 天灾
T7_ SO,X acting partner 执事合伙人
tcdn"]#U active market 买卖活跃的市场；交投畅旺的市场；旺市
~oR&0e t active partner 积极参与的合伙人
u! FSXX< active trading 交投活跃
)h!l%72 actual circulation 实际流通
Yt<PKs#E actual cost 实际成本
Y>m=cqR actual expenditure 实际开支；实际支出
Tsp-] -) actual income 实际入息；实际收入；实际收益
<UL|%9 =~ actual market 现货市场
9<r}s actual price 现货价；实际价格
)'CEWc% actual profit 实际利润
!>);}J!e] actual quotation 实盘；实际价位；实际报价
5K-)X9z? actual year basis 按实际年度计算
) CTM actuals 实货
>43yty\
actuarial investigation 精算调查
q xr&_r actuarial principle 精算原则
`ha:Gf actuarial report 精算师报告
,5"]K'Vce Actuarial Society of Hong Kong 香港精算学会
ti2_kYq actuarial valuation 精算师估值
JX<W[P>M actuary 精算师
n^)9QQ ad referendum agreement 暂定协议；有待覆核的协定
%4KJ&R
(>[ ad valorem duty 从价税；按值征税
*w,gi.Y3 ad valorem duty system 从价税制
,DO mh<b ad valorem fee 从价费
|6Z M xY ad valorem tariff 从价关税
? UDvFQ& additional allowance 额外免税额
>RnMzH/9 additional amount for unexpired risk 未过期风险的额外款额
lH>XIEj additional assessable profit 补加应评税利润
io'Ovhf: additional assessment 补加评税
Bx!` UdRn additional commitment 额外承担
ABDUp: additional commitment vote 额外承担拨款
[1MEA; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{4q:4 i additional dependent parent allowance 供养父母额外免税额
?7ZlX?D[ additional provision 额外拨款
Y-{BY5E. additional stamp duty 附加印花税
Czxrn2p/ additional tax 补加税罚款；补加税款
cY]Y8T) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<~*Ol+/ adjudged bankrupt 被裁定破产
j7+t@DqQ adjudicated bankrupt 裁定破产人
!QspmCo+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
f)P /@rh adjudication of bankruptcy 裁定破产；宣告破产
6+z]MT adjudication of insolvency 裁定无力偿还债务
i)3\jO0&GU adjusted actual 经调整的实数；调整后的实数
291 |KG adjusted current assets 经调整的流动资产；调整后的流动资产
jP'b! 4 adjusted figure 经调整的数字；调整后的数额
E-iBA (H adjusted liabilities 经调整的负债；调整后的负债
x7@HPf adjusted loss 经调整的亏损；调整后的亏损
?zu{&aOX| 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
28yx X431S adjusted profit 经调整的利润；调整后的利润
dw!E ao47 adjusted surplus 经调整的盈余额；调整后的盈余额
]*U') adjusted value 经调整的价值；调整后的价值
r, KK% B adjustment 调整；修订；理算〔保险〕
e .^9&Fk"N adjustment centre 调剂中心
*v3
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^e RT 8I adjustment mechanism 调整机制
AwrK82 adjustment of loss 亏损调整
wO%:WL$5 adjustment process 调整过程；调整程序
_If?&KJ r adjustment range 调整幅度
Vatt9 administered exchange rate 受管制汇率
BF!zfX?n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0M98y!A 5^ administration expenses 行政费用
a $%[!vF administration fee 手续费；行政费
uy:=V } p administration in bankruptcy 破产管理
<J`xCm K administration order 遗产管理令
elB 8 administrator 管理人；遗产管理人
Zw{tuO7}K administrator of the estate 遗产管理人
RBD
MZ admission of debt 债项承认书
p2(_YN;s admission of proof 接纳债权证明
LTc t0Gh advance 放贷款项；垫付款项；预支款项；预付款项
db~ :5#* advance account 暂支帐目；预付款帐户
O+j:L advance compensation 预付补偿金
:n9^:srGZH advance from shareholder 股东垫款
H\bIO!vb advance pending reimbursement 预支以待日后付还
~ }22 Dvo advanced economy 先进经济体系
wm7 1,R1 advancement 预付；预付财产
f|0 QN#$ advances warrant 垫款令
4pT|r6!< advancing 贷出
;# j 82 adverse balance 逆差
]l%.X7M9 adverse exchange 逆汇
j@ !}r|-T advertisement addressed to shareholders 在报章刊登的致股东通告
A,)E LVk1F advice for collection 托收通知书
EPRs %(w` advice of drawing 提款通知书；汇票通知书
w\*/(E<:
advice of payment 付款通知
FJ"9Hs2 Advisory Committee [Securities and Futures Commission]
hspg -| R 谘询委员会〔证券及期货事务监察委员会〕
Am
$L Advisory Committee on Diversification 经济多元化谘询委员会
F
k;su,]_ affidavit 誓章；遗产申报誓章
CF_!{X_ k} affidavit of no receipt 述明无收款的誓章
[+z:^a1?V affiliate 联号；联营公司；附属公司
Bdepvc}[# affiliated company 附属公司；联号；联营公司
,[ L$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1 }*; affordability 负担能力
jRAL(r| African Development Bank [AfDB] 非洲开发银行
0g-ESf``{n after-acquired property 事后取得的财产
q(Q9FonU after-hours dealing 市后交易
1bkUT_ after-tax profit 税后盈利；税后利润；税后溢利
T@.D5[q0: agency agreement 代理协议
"mK (?U!A agency expenses 代理机构的开支
au* jMcq agency fee 代理费
qH"a ! Agency Law 《代理法》
A o$z )<d' agent 代理人；承销人
DA ~ELje^j agent of company 公司代理人
Q;nr=f7Ys agent's fee 代理人费；经纪费
yw!`1#3. aggregate 总计；总数；总体数字
qV,j) b3M aggregate amount 总款额；总额
w-Fk&dC69 aggregate assets and liabilities 总体资产与负债
GR
`ncI$z aggregate at constant price 按固定价格计算的总体数字
2z3A"HrlA aggregate demand 总需求
f*Js= hvO aggregate gross position 总持仓量
_9r{W65s aggregate limit 总限额
ze N!*VG aggregate of salaries tax 合计薪俸税
O]eJQ4 XN< aggregate performance 总体表现；总体业绩
M k?I} aggregate supply 总体供应
Lm#d.AD)
aggregate surplus 总盈余
kELyD(^P` aggregate total 整体总额
1A-EP@# J aggregate value 总值；合计价值
12dW:#[ aggregated basis 合计基准
#" -^;Z aggregated net chargeable income 合计应课税入息实额
:`1g{8.+ aggregation 合并计算；合计；总和
eCD,[At/ aggregation of incomes of husband and wife 夫妇入息合并计算
HC,@tfS aggregation of property 财产的总和
f@L{*Upj+ agio 差价；贴水
b%j :-^0V 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》
BwD 1}1jp Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^/vWK\- 《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》
sb.SpF>
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=lQ [%& 《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》
^iS:mt Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
vW3Z u B 《香港政府和大韩民国政府关于相互促进和保护投资协定》
4'& BpFDUb agreement for a settlement 授产协议
><c5Humr agreement for assignment 转让协议
HH@xn d agreement for sale 售卖协议；买卖协议
K9'*q3z agreement for sale and purchase 买卖协议
8-YrmP2k agreement for the payment of interest 支付利息协议
WEAXqDj M agreement for the repayment of money 还款协议
+Ob#3PRy agreement of reinsurance 再保险协议
);H[lKy Agricultural Bank of China 中国农业银行
4+,Z'J%\[7 air passenger departure tax 飞机乘客离境税
T]-~?;Jh8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[)vwg`] airport tax 机场税
Cq;d2u0)o$ alcohol duty 酒精税
J?fh3RW9 alienation 让与；让渡；转让
l}c2l' alimony 生活费；赡养费
m Xj Ljgc} All Ordinaries Index [AOI] 所有普通股指数
5N<v'6&= all risks 全险；综合险
Z"Ni
Y All Sales Record for Stock Market 《股票市场成交报告》
i]%"s_l Allied Capital Resources Limited 新联财务有限公司
olxP`iK
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
S'p`ECfVMA allocation letter 拨款信件
KB A% allocation of fund 分配款项；预留款项
\zL7 j 4 allocation of profit 利润分配；溢利分配
w8I&:"^7< allocation warrant 拨款令
5zna?(#} allotment 分配；配股
J5 ( D7rp# allotment notice 股份配售通知；配股通知
l?_!eA allotment of shares 股份分配
\RyA}P5 S allowable 可获宽免；免税的
-wMW@:M_ allowable business loss 可扣除的营业亏损
b)^ZiRW`` allowable expenses 可扣税的支出
u ?Mu*r? allowance 免税额；津贴；备抵；准备金
Ik Nt!
2s_ allowance for debts 债项的免税额
uA`PZ| allowance for depreciation by wear and tear 耗损折旧免税额
ER1mA:8>E allowance for funeral expenses 殡殓费的免税额
Q.dy
$`\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
N==_'`O1Q0 allowance for repairs and outgoings 修葺及支出方面的免税额
s/H"Ab allowance to debtor 给债务人的津贴
3eP0v alteration of capital 资本更改
W+C_=7_ alternate trustee 候补受托人
8;&S9'ci amalgamation 合并
Vp"Ug,1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%ab)G s ambit of charges 征税范围；收费范围
fO!O" D5 amended valuation 经修订的估值
<dPxy`_ American Commodities Exchange 美国商品交易所
$!C+i"q$ American Express Bank Limited 美国运通银行
cY'To< v American Stock Exchange 美国证券交易所
4,ynt& amortization 摊销
Ltd?#HP amount due from banks 存放银行同业的款项
wD^do amount due from banks abroad 存放海外银行同业的款项
YKOO(?lv amount due from holding companies 控股公司欠款
?$4R < amount due from local banks 存放本港银行同业的款项
E wsq0D amount due to banks 银行同业的存款
zb }+ m#q amount due to banks abroad 海外银行同业的存款
lA-!~SM v" amount due to holding companies 控股公司存款
ey\{C`(__y amount due to local banks 本港银行同业的存款
UZXcK l>u amount due to outport banks 外埠银行同业的存款
8'WMspX amount for note issue 发行纸币的款额
f<altz_\q amount of bond 担保契据的款额
r tmt 3 amount of consideration 代价款额
15o
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,Ysl$^\ amount of indebtedness 负债款额
,T*_mDVY amount of principal of the loan 贷款本金额
L^{;jgd&T9 amount of rates chargeable 应征差饷数额
P`I G9 amount of share capital 股本额
(,c?}TP amount of sums assured 承保款额
A-C)w/7 amount of variation 变动幅度
yx w27 ~ amount of vote 拨款数额
-<JBKPtA amount payable 应付款额
[*{\R`M amount receivable 应收款额
U3+ _'" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#IGoz|m analysis 分析
TKu68/\) ancillary risk 附属风险
tDHHQ annual account 周年帐目；周年帐目报表；年度决算；年结
j*~dFGl) annual accounting date 年结日期
OK?3,<x annual allowance 每年免税额；年积金；年度津贴；年津
J$9xC{L4 annual balance 年度余额
AKC foJ annual disposable income 每年可动用收入
xZ=FH>Y6' annual estimates 周年预算
8 w8I:* annual fee 年费
.>64h H annual general meeting 周年大会
&}6ES{Nr8 annual growth rate 年增率；每年增长率
M:UB>-`bW annual long-term supplement 长期个案每年补助金
Ld3Bi2d| annual pensionable emolument 可供计算退休金的年薪
lH@E % annual report 年报
hN:F8r+DG Annual Report on the Consumer Price Index 《消费物价指数年报》
5ZyBP~ annual return 周年报表；周年申报表；每年报税表格
Zjic"E1 Annual Return Rules 《周年报表规则》
U Q.D!q annual review of consumer prices 每年消费物价回顾
[q+e]kD annual roll-forward basis 逐年延展方式
H@2"ove-uC annual salary 年薪
j_'rhEd LP annual statement 年度报表；年度决算表
@f5@0A\0 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
:&0yf;>v annuitant 年金受益人
t-7[Mk9 @ annuity 年金
eMl]td rI annuity contract 年金合约
^c0$pq Z}r annuity on human life 人寿年金
l^UJes! antecedent debt 先前的债项
%6IlE.*, ante-dated cheque 倒填日期支票
-Xxu/U})% anticipated expenditure 预期开支
< \d |=>; anticipated net profit 预期纯利
$,e?X}4 anticipated revenue 预期收入
)y/DGSd
anti-inflation measure 反通货膨胀措施
f{^M.G@ anti-inflationary stance 反通货膨胀立场
k#E z apparent deficit 表面赤字
NBqV0>vR apparent financial solvency 表面偿债能力
gAr` hXO apparent partner 表面合伙人
|;.Pj 3)- application for personal assessment 个人入息课税申请书
q
5v?`c application of fund 资金应用
<f.>jjwFE application to release as liquidator and to destruct the books of accounts and documents
s\Pt,I@Y_ 申请免除清盘人职务及毁灭帐簿与文件
!(]dz~sM appointed actuary 委任精算师
g#'fd/?Q appointed auditor 委任核数师；委任审计师
NrJ_6sjF0g appointed trustee 委任的受托人
Y7kb1UG appointer 委任人
BU]WN7]D$ apportioned pro rata 按比例分摊
* bxJ)9B apportionment 分配；分摊
}6CXJ+-UR Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
N;x<| %peL apportionment formula 分摊方程式
LE<u&9I\ apportionment of estate duty 遗产税的分摊
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appraisal 估价；评估
bQdSX8: !R appreciable growth 可观增长
gVnws E appreciable impact 显着影响
KM6N'x ^z appreciable increase 可观增长
W`Q$t56 appreciation 增值；升值
b$goF
}b'g appreciation against other currencies 相对其他货币升值
}; "+ O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'Uko^R)( appreciation tax 增值税
zD)IU_GWa appropriation 拨款；拨用；拨付
zY1s7/$ i appropriation account 拨款帐目
=CKuiO.j Appropriation Bill 拨款法案
5i4V 5N>3 appropriation-in-aid system 补助拨款办法
7 7xq/c[) approved assets 核准资产
i[2bmd !H approved basket stock 认可一篮子证券
s^g.42?u approved budget 核准预算
0;FqX* approved charitable donation 认可慈善捐款
pM&]&Nk approved charitable institution 认可慈善机构
rQcRjh+E
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U R1JbyT approved estimates 核准预算
B.22
DuE# approved estimates of expenditure 核准开支预算
8R\>FNk; approved overseas insurer 核准海外保险人
\]T=j#.S$ approved overseas trust company 核准海外信托公司
fou_/Nrue approved pooled investment fund 核准汇集投资基金
SE;Tujwhqi approved provident fund scheme 认可公积金计划
{K45~ha9!m approved provision 核准拨款
e8AjO$49 approved redeemable share 核准可赎回股份
mvHh"NJ approved regional stock 认可地区性证券
:Su #xI approved retirement scheme 认可退休金计划
P.LuF(?$ approved subordinated loan 核准附属贷款
g5tjj. arbitrage 套戥；套汇；套利
Q e>i{:N arbitrageur 套戥者；套汇者
\LdmGv@ & arbitrary amount 临时款项
x)dd Rq
l arrangement 措施；安排；协定
t;.^K\S4 arrears 欠款
@K$VV^wp arrears of pay 欠付薪酬
s&dO/}3uR] arrears of revenue 逾期未收税款；逾期未收的帐项
MX!u$ei articles of association 组织章程；组织细则；组织章程细则
SZ5O89 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>d8x<|D ascertainment of profit 确定利润
b^ [ W_y "Asia Clear" “亚洲结算系统”
*L%6qxl`V Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)-+\M_JK5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
j3x^<a\gJ Asian Development Fund [ADF] 亚洲发展基金
<%d51~@={I Asian dollar bond 亚洲美元债券
gDQkn {T.% Asian dollar market 亚洲美元市场
.D8~)ZWN Asian dollar rate 亚洲美元利率
bJQ5- *F Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
AT B\^;n. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U1 ,~bO9 asked price 沽盘；喊价；索价；卖方报价
E`Jp(gK9F assessable income 应评税入息
< /;Q8;0 assessable loss 应评税亏损
V$/u assessable profit 应评税利润
Em e'Gk assessable value 应评税值
Sl3 KpZ assessed profit 估定利润
Gb(C#,xbK assessed value 经评估价值
I1Hw"G"& assessment 评税；评定；估价；评税单
FI]P<)*r assessment number 评税编号；估价编号
Dtz A$|Q} assessment of additional tax 补加税评税
{$EH@$./ assessment of performance 业绩评估；实绩评价
hLb;5u&!kW Assessor 评税主任
(jU/Wj!q asset price bubbles 资产价格泡沫
\Fj5v$J- asset-backed securities 具资产保证的证券
-VS 9`7k assets accretion 资产增值
8 tb6 gZz assets and liabilities 资产与负债
yicO!:bM assets betterment statement 资产递增表；资产改进表
)Y3EQxXa assets lending 实物放款；有抵押贷款
([:]T$0 # assets of the company passing on the death 死者去世时转移的公司资产
t" <s} ~ assets pledged as security for liabilities 用作负债抵押的资产
_W)`cr assets portfolio 资产投资组合
4$yV%[j assets price 资产价格
TZ?Os4+ assets quality 资产质素
g%`i=s&N% assets realization 资产变现
d"#gO,H0 assets refinancing arrangement 资产再集资安排
C%giv9 a assets securitization 资产证券化
wYZT D*A2h assets situated outside Hong Kong 在香港以外地方的资产
C=fsJ=a 5; assets stripping 削减资产；拆卖资产
)^4 ko assets value 资产值
ipG5l assignee 承让人
U't E^W assignment 转让；转让书；转让契
FH)t: !# assignment of interest 权益转让
9YR] +* assignment of letters patent and trade mark 专利证书及商标转让
P DRnW assignment of property 物业转让；物业转让书
T}C2e! _O assignment right 转让权
7#QLtU assignor 转让人
OnZF6yfN=3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
b,nn&B5@{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
OE_ QInb< associate member 附属会员
Lj}>Xy(7< associated body corporate 相联法人团体
;W]D ~ X& associated company 相联公司；联属公司
&!ED# gs associated corporation 相联法团
?2{bKIV_ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_|N}4a 公认会计师公会〔英国〕
# @ 9)h Association of Futures Exchange Brokers 香港期货经纪协会
G+0><,S Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9]"S:{KSCn association of underwriters 承保人组织
ac9qj assumption of control 接管
v @:~mwy assurance 担保；保险；转易；转易书
kr%2 w assurance of interest 权益的转易
XC=%H' p at 19XX price 按一九ＸＸ年价格计算
Y[2Wt%2\6 at a discount 按赔价计算；按贴水价格计算；打折扣
&e5(Djz8t at a premium 按溢价计算；按升水价格计算
rJ'/\Hh5P at call 通知付款；按通知
pD"YNlB^ at constant market price 按固定市价计算
lWW+5 at constant price 按固定价格计算
CJJD@= at cost 按成本计算
wMGk!N at current market price 按当时市价计算；按现时市价计算
O7%2v@j|8 at current price 按当时价格计算；按现时价格计算
>*I N at factor cost 按要素成本计算；按生产要素成本计算
rah,dVE] at money-of-the-day price 按付款当日价格计算
}.p<wCPy6 at or better 按指定或较佳价位〔买卖指令〕
U#bl=%bF at par 按面值计算；平价
#O" at sight 见票即付
["}A
S: at the close 按收市盘
P''X_1oMC at the opening 按开市盘
+noZ<KFW
" attestation 见证；见证条款
~4Pc_%&i at-the-money option 平价期权
jk$86ma! attorney 受权人；受托代表人
{@gAv! attornment 新拥有人承认书
\#CM
<% attributable profit 可归属利润
Mi ; gl m attributable share value 可归属股份价值
wJ gX/W Auckland Stock Exchange 奥克兰证券交易所
n-$VUo auction 拍卖
!YiuwFt auctioneer 拍卖商
98fu>>*G{ audit 审计；核数
l[ne/O
JJ Audit Commission 审计署
Ir5WN_Ea S Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%JtbRs(~q 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〕
mL woi!]m audit review 帐目审查
{Hl[C]25X Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
UfO7+_2 audited account 审计帐目；经审计的帐目
<\" .L audited annual account 经审计的周年帐目
(z G.aaz*C audited balance sheet 经审计的资产负债表
5!Bktgk. auditor 核数师；核数主任；审计师
ZU^I H9 auditor's certificate 核数师证明书；审计师证明书
2edBQYWd auditor's report 核数师报告；审计师报告
M`vyTuO3SO Aussie bond 澳元债券
d t_e austerity budget 紧缩预算
r [s!F=^
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
p~2UUm V Australia All Ordinaries Index 澳洲所有普通股票指数
LvJGvj Australian Dollar [AUD] 澳元
JQ@fuo % Australian Options Market 澳大利亚期权市场
Gih[i\%Q Australian Securities Commission 澳洲证券事务监察委员会
_tAQ=e BO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&-%X:~|:X Australian Stock Exchange 澳大利亚证券交易所
P}V=*g Austrian Schilling [ATS] 奥地利先令
k;I &.H authentication 认证；鉴证
EATu KLP\ authority to purchase 委托购买证；委购书
GMW,*if8p authorization 认可；核准；授权；授权书
N
L'R\R authorization by direction 指示授权
HRB[GP+ authorization by instruction 指令授权
Rrg8{DZhv authorization by warrant 令状授权
o%[U authorization of unit trust 单位信托的认可
Z)pz, authorized agent 指定代理人
#D*r ]M authorized capital 法定资本
fQ+\;iAU authorized clerk 出市员
auHFir 8f authorized dealer 认可交易商
NOt@ M authorized financial institution 认可财务机构
iWE)<h authorized fund 认可基金
-Xz&}Q A authorized fund house 获授权的基金公司；认可基金公司
w8iR|TV authorized institution 认可机构
Z{ R[Wx authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
kS :\Oz\
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Zj*\"Ol authorized insurer 获授权保险人；获认可承保人
PWB(5 f? authorized investment 特准投资项目
v>A=2i*j authorized person 获授权人
4 o(bxs" authorized representative 获授权代表
Q7gY3flg authorized share capital 法定股本
9!U@"~yB automated quotation system 自动报价系统
-?6MU~"GK Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
PXzT6) 自动交易系统〔香港期货交易所有限公司〕
!:CJPM6j3 automatic adjustment mechanism 自动调整机制
jN0k9O> automatic adjustment system 自动调整系统
%O%=rUD Automatic Clearing House 自动票据交换所
\}_Yd8 automatic exchange rates accumulation system 自动化汇率累集系统
s
'?G H Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.>pgU{C`! automatic teller machine [ATM] 自动柜员机
!}KqB8 ; autopay 自动转帐
)US:.7A[. available assets 可用资产
2+o |A available fiscal reserve 现存财政储备
&|Pu-A"5~ available profit 可用利润
Xm1[V& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
cK`"lxO average 平均；平均数；海损
>T jJ A # average basic salary 平均基本薪金
AoaN22 average consumer expenditure 平均消费开支；一般消费开支
[ x b]Wf average cost 平均成本
nZy X_J,Vd average cost of land production 增辟土地平均成本
sC"}8+[)S3 average daily turnover 平均每日成交额
9\; |x average daily wage rate 平均每日工资率
RthT \%R average expenditure pattern 平均开支模式
WO</Mw average growth rate 平均增长率
LN2D average net fixed assets 固定资产平均净值
<3okiV=ox average of relatives 相对价格平均数
^pnG0( 9 average price 平均价格
Avlz=k1* average propensity to consume 平均消费倾向；一般消费倾向
jJZgK$5+ average propensity to save 平均储蓄倾向；一般储蓄倾向
C'A]i5 average rate 平均率
1 " #*)MF average revenue 平均收入；平均收益
*e#<n_%R average stock 平均库存；平均存货
1w(JEqY3h: average yearly rent 平均年租
xI*#(!x"G avoidance of double taxation 避免双重课税
DI|:p!N x avoidance of tax 避税
