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aJ1{9 5ea A share Ａ股；甲类股份
8R(l~ abatement of tax 减税；减扣免税额
yKm6
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ABN AMRO Bank N.V. 荷兰银行
I58$N+ # above-the-line expenditure 线上项目支出；经常预算支出
+-5YmN' above-the-line receipt 线上项目收入；经常预算收入
I@#IXH?6 ABSA Asia Limited 南非联合亚洲有限公司
,WW=,P absolute change 绝对数值变更
Z,~@_;F absolute expenditure 实际开支
M@*Y&(~ absolute guideline figure 绝对准则数字
z|(<Co8#. absolute interest 绝对权益
:vaVghN\ absolute order of discharge 绝对破产解除令
Wu8zK= Ve( absolute profit margin 绝对利润幅度
fZnq5rTk" absolute value 实值；绝对值
0[7"Lhp d absolutely vested interest 绝对既得权益
XCXX(8To0= absorbed cost 已吸收成本；已分摊成本
"zqa:D26 absorption 吸收；分摊；合并
[l<&eI&ln absorption rate 吸收率；摊配率；分摊率
A2P.5EN ACB Finance Limited 亚洲商业财务有限公司
1jPh0?BY acceptable form of reciprocity 合理的互惠条件
l=$?#^^ / acceptable rate 适当利率；适当汇率
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nHd acceptance agreement 承兑协议
?@6Zv$ vZ acceptance for honour 参加承兑
>5 Y. acceptor 承兑人；接受人；受票人
2 nL*^hhh acceptor for honour 参加承兑人
lJx5scN [ accident insurance 意外保险
Wdj|RKw Accident Insurance Association of Hong Kong 香港意外保险公会
)vuIO(8F# accident insurance scheme 意外保险计划
(>lH=&%zj accident year basis 意外年度基准
OcC|7s" , accommodation 通融；贷款
u6MU
@? accommodation bill 通融票据；空头票据
(rBYE[@, accommodation party 汇票代发人
E9 @Sc>e account balance 帐户余额；帐户结余
f9d{{u account book 帐簿
I"Ko sSs account collected in advance 预收款项
cXYE !( account current book 往来帐簿
6C
?,V3Z account of after-acquired property 事后取得的财产报告
< R%TCVwC@ account of defaulter 拖欠帐目
7(| f@Y ~* account payable 应付帐款
3Jj&wHp] account payee only [A/C payee only] 只可转帐；存入收款人帐户
.>1Y-NM account receivable 应收帐款
E7/i_Xkk account receivable report 应收帐款报表
rA8{Q.L account statement 结单；帐单；会计财务报表
sx' eu;S account title 帐户名称；会计科目
(/{ bJt~b accountant's report 会计师报告
PZ?kv 4 Accountant's Report Rules 会计师报告规则
k6RH]Ha accounting and auditing procedure 会计与审计程序；会计与核数程序
h o^jmp Accounting Arrangements 《会计安排》
^D ;EbR accounting basis 会计基础
9}a&:QTHR accounting by Official Receiver 破产管理署署长呈交的帐目
M+lr [,c Accounting Circular 《会计通告》
j;-2)ZLm accounting class 会计类别
]U }B ~Y accounting date 记帐日期；会计结算日期
KUHkj A_ accounting for money 款项核算
Dg}EI^ d Accounting Officer 会计主任
$IdU accounting period 会计报告期；会计期
eIhfhz?Q;# accounting policy 会计政策；会计方针
"/3YV%to-# accounting practice 会计惯例
,TYFPulYcp accounting principle 会计准则
qT#NS&T!- accounting record 会计记录
MfdkvJ' accounting report 会计报告
nmyDGuzk Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>Y|P+Z\7 Accounting Society of China 中国会计学会
by,3 A accounting statement 会计报表
~|LAe-e" accounting system 会计制度；会计系统
Eb5BJ-XeS^ accounting transaction 会计事项；帐务交易
l=#b7rBP accounting treatment 会计处理
OO,EUOh-T: accounting year 会计年度
b P V;" accretion 增值；添加
VS_I'SPPIc accrual 应计项目；应累算数目
,F "P/`i' accrual basis 应计制；权责发生制
ni<\ AF]` accrual basis accounting 应计制会计；权责发生制会计
8u1?\SYnb accrue 应累算；应计
<vxTfE@>bp accrued benefit 应累算利益
}2Y`Lr accrued charges 应计费用
(''w$qq"D accrued cumulative preference share dividend 应累算的累积优先股股息
*,=8x\Shp accrued expenses 应累算费用
VM;vLUu!e accrued interest payable 应付利息；应计未付利息
3[ xHY@c accrued interest receivable 应收利息；应计未收利息
/R>YDout} accrued right 累算权益
BE54L+$p accruing profit 应累算的利润
' hdLQ\J accumulated fiscal reserve 累积财政储备
3bQ q
Nk accumulated profit 累积利润；滚存溢利
5FsfJpw accumulated reserve 累积储备
AWA J*6Z accumulation of surplus income 累积收益盈余
lfr^NxO U acquired assets 既得资产
DwWm(8&6;} acquisition 收购；购置；取得
*V[I&dKq acquisition cost 购置成本
JE<h acquisition expenses 购置费用
=CjWPZShV acquisition of 100% interest 收购全部股权
DV)NY! acquisition of control 取得控制权
8~BLTZ acquisition of fixed assets 购置固定资产
|A+,M"F? acquisition of shell “买壳”
J- 5kvQi8 acquisition price 收购价
e-VGJxR act of God 天灾
7=&+0@R#/d acting partner 执事合伙人
;*=7>"o'` active market 买卖活跃的市场；交投畅旺的市场；旺市
%CU wD active partner 积极参与的合伙人
=T)y(]
;M$ active trading 交投活跃
@![1W@J actual circulation 实际流通
TpdYU*z_Br actual cost 实际成本
w>'3}o(nY actual expenditure 实际开支；实际支出
`91Z]zGpU actual income 实际入息；实际收入；实际收益
Cj/!m actual market 现货市场
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[ @#$ actual price 现货价；实际价格
b+L !p.: actual profit 实际利润
`_BmVms actual quotation 实盘；实际价位；实际报价
BbPRPkV actual year basis 按实际年度计算
[ e{D actuals 实货
JEP9!y9y actuarial investigation 精算调查
en6; I[\ actuarial principle 精算原则
:Smyk.B2! actuarial report 精算师报告
Q9;VSF) Actuarial Society of Hong Kong 香港精算学会
aNwx~t]G actuarial valuation 精算师估值
UXw I?2L actuary 精算师
@3~Wukc ad referendum agreement 暂定协议；有待覆核的协定
+G,_|C2J ad valorem duty 从价税；按值征税
|Nadk (} ad valorem duty system 从价税制
gtqtFrleG ad valorem fee 从价费
S@TfZ3Go| ad valorem tariff 从价关税
&MB1'~Q,hq additional allowance 额外免税额
9S l5 jn additional amount for unexpired risk 未过期风险的额外款额
xmfZ5nVL additional assessable profit 补加应评税利润
0;]VTz?P additional assessment 补加评税
ZoCk]hk additional commitment 额外承担
+6^hp-G7 additional commitment vote 额外承担拨款
,jl4W+s additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
vN~joQ=d additional dependent parent allowance 供养父母额外免税额
JgV4-B0 additional provision 额外拨款
9hJ
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ZkNet>9 additional tax 补加税罚款；补加税款
=-qYp0sVP Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$if(n|| adjudged bankrupt 被裁定破产
rX)_!mR adjudicated bankrupt 裁定破产人
]u:Ij|.'y0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
kxmsrQ>av adjudication of bankruptcy 裁定破产；宣告破产
tJGK9!MH{( adjudication of insolvency 裁定无力偿还债务
{s6hi#R> adjusted actual 经调整的实数；调整后的实数
}%^ 3 adjusted current assets 经调整的流动资产；调整后的流动资产
c6iFha;db adjusted figure 经调整的数字；调整后的数额
^g.H JQ'vF adjusted liabilities 经调整的负债；调整后的负债
[@]i_L[ adjusted loss 经调整的亏损；调整后的亏损
L=WKqRa>4 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
>X5RRSo adjusted profit 经调整的利润；调整后的利润
Kk|)N3AV: adjusted surplus 经调整的盈余额；调整后的盈余额
;*d?Qe : adjusted value 经调整的价值；调整后的价值
sLSH`Xy?5 adjustment 调整；修订；理算〔保险〕
d ]#`?} adjustment centre 调剂中心
[<>%I#7ulG adjustment lag 调整过程的时间差距；调整时差
@l&{ j adjustment mechanism 调整机制
#vAqqAS`, adjustment of loss 亏损调整
V?-2FK] adjustment process 调整过程；调整程序
E?VOst& adjustment range 调整幅度
5v sn'=yN administered exchange rate 受管制汇率
'aS: Azb Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V >~\~H2Y administration expenses 行政费用
Zv9% }%7p administration fee 手续费；行政费
e2pFX? administration in bankruptcy 破产管理
2(P<TP._E administration order 遗产管理令
LKZv#b[h administrator 管理人；遗产管理人
p }Bh administrator of the estate 遗产管理人
g!z &lQnZ admission of debt 债项承认书
,L-V?B(UQ admission of proof 接纳债权证明
pIKfTkSqH advance 放贷款项；垫付款项；预支款项；预付款项
E
`V?Io advance account 暂支帐目；预付款帐户
>4Qj+ou advance compensation 预付补偿金
\VypkbE+ advance from shareholder 股东垫款
$y UPua /- advance pending reimbursement 预支以待日后付还
dqi31e{*2\ advanced economy 先进经济体系
r[#*..Y advancement 预付；预付财产
?KE:KV[Y advances warrant 垫款令
@ 0/EKWF advancing 贷出
GC(QV}9z" adverse balance 逆差
sHOBT,B adverse exchange 逆汇
"s@q(J advertisement addressed to shareholders 在报章刊登的致股东通告
\KKE&3= advice for collection 托收通知书
~ K
('t9| advice of drawing 提款通知书；汇票通知书
t Q.%f:| advice of payment 付款通知
HHOqJb{8S Advisory Committee [Securities and Futures Commission]
AXv-%k}; 谘询委员会〔证券及期货事务监察委员会〕
e488}h6#m Advisory Committee on Diversification 经济多元化谘询委员会
K
28s<i` affidavit 誓章；遗产申报誓章
( -@I'CFd affidavit of no receipt 述明无收款的誓章
KHM,lj* affiliate 联号；联营公司；附属公司
SPauno <M affiliated company 附属公司；联号；联营公司
`X B$t?xi affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j@4]0o affordability 负担能力
>GmO8dK African Development Bank [AfDB] 非洲开发银行
n 8FIx l&u after-acquired property 事后取得的财产
j{/5i`5m after-hours dealing 市后交易
V}FH5z
| after-tax profit 税后盈利；税后利润；税后溢利
4{0vdpo3F agency agreement 代理协议
Fu[GQ6{f agency expenses 代理机构的开支
& <cP{aBa agency fee 代理费
d^0-|sx Agency Law 《代理法》
E#cu}zi agent 代理人；承销人
|\)Y,~;P agent of company 公司代理人
a|k*A&5u2 agent's fee 代理人费；经纪费
}{[JS=A^ aggregate 总计；总数；总体数字
Yqv!ZJ6 aggregate amount 总款额；总额
O@skd2 aggregate assets and liabilities 总体资产与负债
mqY= N~/O aggregate at constant price 按固定价格计算的总体数字
gb}ov* * aggregate demand 总需求
} ^ *`&Lh aggregate gross position 总持仓量
=>O{ hT ^F aggregate limit 总限额
*=Ma5J. aggregate of salaries tax 合计薪俸税
| `+ (O aggregate performance 总体表现；总体业绩
: z\||f aggregate supply 总体供应
kZfj"+p_S aggregate surplus 总盈余
eu//Q'W aggregate total 整体总额
*g4Uo{ aggregate value 总值；合计价值
.Vs|&c2im aggregated basis 合计基准
7324#Hw S aggregated net chargeable income 合计应课税入息实额
5JG` FRW! aggregation 合并计算；合计；总和
om6`>I* aggregation of incomes of husband and wife 夫妇入息合并计算
Vygh|UEo aggregation of property 财产的总和
Gc;-zq agio 差价；贴水
/sqfw,h@ 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》
f*^bV_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
SjcX|=S 《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》
Ix0#eo j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Eks<O 《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》
=!/T4Oo Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$MM[`^~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
\@zoM:[sN agreement for a settlement 授产协议
\[/ }Cy agreement for assignment 转让协议
Yfy";C7X agreement for sale 售卖协议；买卖协议
QHtN_Q_F agreement for sale and purchase 买卖协议
uI3oPP> $ agreement for the payment of interest 支付利息协议
fr8';Jm agreement for the repayment of money 还款协议
@[Wf!8_ agreement of reinsurance 再保险协议
vF'IK, Agricultural Bank of China 中国农业银行
~N )(|N air passenger departure tax 飞机乘客离境税
hK3Twzte Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8L`w ib2 airport tax 机场税
YI]/gWeu alcohol duty 酒精税
%2beo H' alienation 让与；让渡；转让
|{rhks~ alimony 生活费；赡养费
9MbF: All Ordinaries Index [AOI] 所有普通股指数
fS%B/h= all risks 全险；综合险
"Q{7X[$$^ All Sales Record for Stock Market 《股票市场成交报告》
u=0161g Allied Capital Resources Limited 新联财务有限公司
~$1g"jIw all-items index [Consumer Price Index] 总指数〔消费物价指数〕
]UZP dw1D allocation letter 拨款信件
ghk"XJ| allocation of fund 分配款项；预留款项
}$ a *XY1 allocation of profit 利润分配；溢利分配
r/QI-Cf& allocation warrant 拨款令
I}awembw g allotment 分配；配股
v(,YqT>q@U allotment notice 股份配售通知；配股通知
{RD9j1 allotment of shares 股份分配
f3<253 1/} allowable 可获宽免；免税的
BiZYGq allowable business loss 可扣除的营业亏损
tw]
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dd4^4 X`j allowance 免税额；津贴；备抵；准备金
ho!qXS allowance for debts 债项的免税额
TnuA uui* allowance for depreciation by wear and tear 耗损折旧免税额
EV;"]lC9 allowance for funeral expenses 殡殓费的免税额
{9~3y2: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
j
~I_ by allowance for repairs and outgoings 修葺及支出方面的免税额
4U N|`'c allowance to debtor 给债务人的津贴
M1*x47bN alteration of capital 资本更改
P|a|4Bb+fW alternate trustee 候补受托人
d-I=x pB amalgamation 合并
D8b9 T.[( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-)DxF<8B ambit of charges 征税范围；收费范围
p# >,{ amended valuation 经修订的估值
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WM American Commodities Exchange 美国商品交易所
G420 o}q American Express Bank Limited 美国运通银行
Q=epUHFs American Stock Exchange 美国证券交易所
dSS Ai
|} amortization 摊销
nr&9\lG]G amount due from banks 存放银行同业的款项
|WgFLF~k amount due from banks abroad 存放海外银行同业的款项
a24(9(yh amount due from holding companies 控股公司欠款
_ ?XR;2 ] amount due from local banks 存放本港银行同业的款项
s|R`$+ '{ amount due to banks 银行同业的存款
`*B6 T7p1 amount due to banks abroad 海外银行同业的存款
^Jc|d,u;s amount due to holding companies 控股公司存款
OSwum!hzN amount due to local banks 本港银行同业的存款
M0]J `fL@ amount due to outport banks 外埠银行同业的存款
XFi9qL^ amount for note issue 发行纸币的款额
2l~qzT- amount of bond 担保契据的款额
pQ8f$I#v amount of consideration 代价款额
=
jTC+0u amount of contribution 供款数额
.la_u8A] amount of indebtedness 负债款额
w(Q{;RNM; amount of principal of the loan 贷款本金额
}RQ HsS amount of rates chargeable 应征差饷数额
1WI^R lWd( amount of share capital 股本额
3X9 amount of sums assured 承保款额
G( 1_P1 amount of variation 变动幅度
`b_n\pf ] amount of vote 拨款数额
R-Y 7I amount payable 应付款额
V7k!;0u
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HU el Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Q@C y\l analysis 分析
! z5Ozm+} ancillary risk 附属风险
- R`nitf annual account 周年帐目；周年帐目报表；年度决算；年结
d\t A1&k71 annual accounting date 年结日期
FyV $`c$ annual allowance 每年免税额；年积金；年度津贴；年津
Zy>y7O(, annual balance 年度余额
~le:4qaX annual disposable income 每年可动用收入
TR:4$92:H annual estimates 周年预算
\M*c3\&~,e annual fee 年费
o9Tsyjbj annual general meeting 周年大会
~Vc`AcW P annual growth rate 年增率；每年增长率
^fbzlu?G4- annual long-term supplement 长期个案每年补助金
W H. 3 annual pensionable emolument 可供计算退休金的年薪
WogCt, annual report 年报
| 8akp Annual Report on the Consumer Price Index 《消费物价指数年报》
&E-q(3- annual return 周年报表；周年申报表；每年报税表格
35fj-J$8 Annual Return Rules 《周年报表规则》
gbFHH,@ annual review of consumer prices 每年消费物价回顾
D#d/?\2 annual roll-forward basis 逐年延展方式
QPB ^%8 annual salary 年薪
O
2+taB annual statement 年度报表；年度决算表
k%;oc$0G-3 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
N\ fj[?f[ annuitant 年金受益人
,/dW*B annuity 年金
$qiM_06 annuity contract 年金合约
>ni0:^vp annuity on human life 人寿年金
)p{,5"0u antecedent debt 先前的债项
OS=~<ba ante-dated cheque 倒填日期支票
H4W!@"e anticipated expenditure 预期开支
(:RYd6i anticipated net profit 预期纯利
P o\d! anticipated revenue 预期收入
e8k|%m<Sp anti-inflation measure 反通货膨胀措施
5GURf G3{ anti-inflationary stance 反通货膨胀立场
R'^J#" [ apparent deficit 表面赤字
a oGns46Y apparent financial solvency 表面偿债能力
q( %)^C apparent partner 表面合伙人
cEGR ?4z application for personal assessment 个人入息课税申请书
!fJy7Y application of fund 资金应用
Axla @ application to release as liquidator and to destruct the books of accounts and documents
4G j 申请免除清盘人职务及毁灭帐簿与文件
SgQ(#y|vV appointed actuary 委任精算师
;S '1fci6 appointed auditor 委任核数师；委任审计师
x}O J~Yk] appointed trustee 委任的受托人
NOl/y@# appointer 委任人
E=ObfN"ge apportioned pro rata 按比例分摊
"!:)qVL^ apportionment 分配；分摊
t V2o9!N4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/#[mV(k apportionment formula 分摊方程式
NZ% v{? apportionment of estate duty 遗产税的分摊
b{.Y?.U appraisal 估价；评估
K B gFS%-W appreciable growth 可观增长
2|${2u`$&y appreciable impact 显着影响
=0>[-:Z appreciable increase 可观增长
|W5lhx0U appreciation 增值；升值
i({MID)/_ appreciation against other currencies 相对其他货币升值
^$y`Q@-9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
USKC, &6&} appreciation tax 增值税
O ] t)`+%q appropriation 拨款；拨用；拨付
}D!o=Mg^ appropriation account 拨款帐目
VL$?vI' Appropriation Bill 拨款法案
U[hokwZ appropriation-in-aid system 补助拨款办法
k|cP]p4, approved assets 核准资产
;b 'L2 approved basket stock 认可一篮子证券
5YXMnYt9 approved budget 核准预算
,hCbx #h approved charitable donation 认可慈善捐款
)4n]n:FjN approved charitable institution 认可慈善机构
{]O.?Yru? approved currency 核准货币；认可货币
U/-|hfh approved estimates 核准预算
R+9 hog approved estimates of expenditure 核准开支预算
k>:\4uI|<\ approved overseas insurer 核准海外保险人
&x/Z {ut approved overseas trust company 核准海外信托公司
,E2c 9V' approved pooled investment fund 核准汇集投资基金
so A] f approved provident fund scheme 认可公积金计划
zG<>-?q~' approved provision 核准拨款
b6@0?_n approved redeemable share 核准可赎回股份
%z-n2% approved regional stock 认可地区性证券
w=[ITQ|W% approved retirement scheme 认可退休金计划
{&nDm$KTD approved subordinated loan 核准附属贷款
QM { B(zH arbitrage 套戥；套汇；套利
Ib"fHLWA^! arbitrageur 套戥者；套汇者
Cjj(v7[E arbitrary amount 临时款项
u`pw'3hY arrangement 措施；安排；协定
[+qB^6I+P% arrears 欠款
l=47#zbpZ] arrears of pay 欠付薪酬
sRflabl *x arrears of revenue 逾期未收税款；逾期未收的帐项
_Bhd@S! articles of association 组织章程；组织细则；组织章程细则
=P,pW Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[>lQi X ascertainment of profit 确定利润
&H2j3De "Asia Clear" “亚洲结算系统”
8L *#zaSAf Asia Commercial Bank Ltd. 亚洲商业银行有限公司
~31-)*tJ] Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4\ny]A:~ Asian Development Fund [ADF] 亚洲发展基金
od*#) Asian dollar bond 亚洲美元债券
>P-'C^:V= Asian dollar market 亚洲美元市场
)ZpMB Asian dollar rate 亚洲美元利率
uC2q P)m,^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
z\Z +>A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
2c3/iYCKP asked price 沽盘；喊价；索价；卖方报价
WmE4TL^8? assessable income 应评税入息
AA}+37@2I assessable loss 应评税亏损
vhN6_XD assessable profit 应评税利润
.GvZv> assessable value 应评税值
{T3wOi assessed profit 估定利润
X @X`,/{X assessed value 经评估价值
PrF('PH7i assessment 评税；评定；估价；评税单
3lgD,_& assessment number 评税编号；估价编号
x6Q_+!mnk assessment of additional tax 补加税评税
\psO$TxF= assessment of performance 业绩评估；实绩评价
fF. +{-. Assessor 评税主任
e? ; asset price bubbles 资产价格泡沫
:d@RN+U asset-backed securities 具资产保证的证券
y4Nam87;/? assets accretion 资产增值
VA%4ssy assets and liabilities 资产与负债
O)`ye5>v assets betterment statement 资产递增表；资产改进表
\4uj!LgTb assets lending 实物放款；有抵押贷款
P,k=u$ assets of the company passing on the death 死者去世时转移的公司资产
1(jx.W3 assets pledged as security for liabilities 用作负债抵押的资产
|2I/r$Q assets portfolio 资产投资组合
1JZhcfG assets price 资产价格
zvT8r(<n} assets quality 资产质素
Srrzj-9^)K assets realization 资产变现
tNxKpA |F assets refinancing arrangement 资产再集资安排
v5.KCc}" assets securitization 资产证券化
5E2T*EXSh assets situated outside Hong Kong 在香港以外地方的资产
R%Xz3 Z&| assets stripping 削减资产；拆卖资产
cgR8+o assets value 资产值
,?!MVN- assignee 承让人
rC6EgWt<V assignment 转让；转让书；转让契
3&B- w assignment of interest 权益转让
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assignment of letters patent and trade mark 专利证书及商标转让
<M\#7.]( assignment of property 物业转让；物业转让书
{-yw@Kq assignment right 转让权
YyC$\HH6 assignor 转让人
>FL%H=] associate 有联系的人；有关连人士；相联者；合伙人；联系人
Tlk !6A: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
*+ +} ll6 associate member 附属会员
LKst
QP!I associated body corporate 相联法人团体
B8zc#0!1 associated company 相联公司；联属公司
` bZgw associated corporation 相联法团
^C ;ULUn3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
| 43Oc:Ah+ 公认会计师公会〔英国〕
YH&0Vy#c$ Association of Futures Exchange Brokers 香港期货经纪协会
VRUA <x Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3u9}z+q association of underwriters 承保人组织
l)Mi?B~N assumption of control 接管
?F|F~A8dr assurance 担保；保险；转易；转易书
ex|h&Vma2V assurance of interest 权益的转易
BKu < p< at 19XX price 按一九ＸＸ年价格计算
B%z+\<3^q at a discount 按赔价计算；按贴水价格计算；打折扣
A#]78lR at a premium 按溢价计算；按升水价格计算
Xkf|^-n at call 通知付款；按通知
[vxHsY3z at constant market price 按固定市价计算
ubl)$jZ:Q at constant price 按固定价格计算
,j eC7-tX at cost 按成本计算
24
RD at current market price 按当时市价计算；按现时市价计算
1}OM"V at current price 按当时价格计算；按现时价格计算
"FLiSz%ME at factor cost 按要素成本计算；按生产要素成本计算
K/8T wB?I at money-of-the-day price 按付款当日价格计算
4 Z&KR<2Z at or better 按指定或较佳价位〔买卖指令〕
seZb;0 at par 按面值计算；平价
RT[ E$H at sight 见票即付
"MyMByomQ at the close 按收市盘
iXqRX';F'} at the opening 按开市盘
y_2B@cj attestation 见证；见证条款
ym2"D?P
( at-the-money option 平价期权
U=[isi+7 attorney 受权人；受托代表人
lO HW9Z attornment 新拥有人承认书
Y 9B"yV attributable profit 可归属利润
5)ooE attributable share value 可归属股份价值
a&B@F]+ Auckland Stock Exchange 奥克兰证券交易所
'>t'U?7w< auction 拍卖
b
T** y?2 auctioneer 拍卖商
cpphnGj5 audit 审计；核数
C9eisUM Audit Commission 审计署
]aYuBoj Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2h1P!4W85 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〕
YAd%d|Q audit review 帐目审查
"lL/OmG Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
rW `l1yi*$ audited account 审计帐目；经审计的帐目
Xi!e=5&Pa audited annual account 经审计的周年帐目
~Sx\>wBlc audited balance sheet 经审计的资产负债表
&@'+ h*
b auditor 核数师；核数主任；审计师
@G F3g= auditor's certificate 核数师证明书；审计师证明书
a?*pO`<J{ auditor's report 核数师报告；审计师报告
*C.Kdf3w Aussie bond 澳元债券
}|l7SFst austerity budget 紧缩预算
c, }V C- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xggF:El3{ Australia All Ordinaries Index 澳洲所有普通股票指数
7nZ3u _ ~ Australian Dollar [AUD] 澳元
Nwk^r75l q Australian Options Market 澳大利亚期权市场
\Npvm49 Australian Securities Commission 澳洲证券事务监察委员会
ow#8oUf= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]N:Wt2
Australian Stock Exchange 澳大利亚证券交易所
E|W7IgS Austrian Schilling [ATS] 奥地利先令
Us% _'}(/U authentication 认证；鉴证
?h,.1Tb authority to purchase 委托购买证；委购书
wqg Ks=y authorization 认可；核准；授权；授权书
hbs /S authorization by direction 指示授权
hd)WdGJp authorization by instruction 指令授权
otQ
G 6 authorization by warrant 令状授权
P[jh ^! <j authorization of unit trust 单位信托的认可
lz _ r authorized agent 指定代理人
c-4z8T#M^ authorized capital 法定资本
q&^H"
fF authorized clerk 出市员
~w}=Oby'y authorized dealer 认可交易商
$ SZIJe"K authorized financial institution 认可财务机构
<Ik5S1<h$H authorized fund 认可基金
ulfs Z: authorized fund house 获授权的基金公司；认可基金公司
#p-\Y7f authorized institution 认可机构
*pyC<4W authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
N[N4!k )!$ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
IH.EvierJ authorized insurer 获授权保险人；获认可承保人
R#s_pW{op authorized investment 特准投资项目
*E-MJCv authorized person 获授权人
=FfR?6 ~ authorized representative 获授权代表
a >k9&
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yGH')TsjD automated quotation system 自动报价系统
+P.JiH`\= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
l`a_0 自动交易系统〔香港期货交易所有限公司〕
"e/"$z'ca automatic adjustment mechanism 自动调整机制
=`l>< automatic adjustment system 自动调整系统
(N5"'`NZA Automatic Clearing House 自动票据交换所
V6'k\5| _ automatic exchange rates accumulation system 自动化汇率累集系统
15MKV=?oY Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\!*F:v0g^ automatic teller machine [ATM] 自动柜员机
&%T*sR autopay 自动转帐
juxAyds available assets 可用资产
cG4}daK]d available fiscal reserve 现存财政储备
BRv#` available profit 可用利润
Cj J n Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
x M/WS':V average 平均；平均数；海损
P1<McQ average basic salary 平均基本薪金
c)c_Qv average consumer expenditure 平均消费开支；一般消费开支
z2q!_ ~ average cost 平均成本
kH=qJ3Z average cost of land production 增辟土地平均成本
/9| 2uw` average daily turnover 平均每日成交额
}&%&0$% average daily wage rate 平均每日工资率
| *L/
m0'L average expenditure pattern 平均开支模式
845\u& average growth rate 平均增长率
(@S 9>z4s average net fixed assets 固定资产平均净值
| I3&a=, average of relatives 相对价格平均数
,<[x9 "3\ average price 平均价格
JY_!G average propensity to consume 平均消费倾向；一般消费倾向
%cASk>^i average propensity to save 平均储蓄倾向；一般储蓄倾向
S5~(3I
)v average rate 平均率
GqgJ ]m average revenue 平均收入；平均收益
e' |c 59E average stock 平均库存；平均存货
2hTsjJ!' average yearly rent 平均年租
(A -Uo
avoidance of double taxation 避免双重课税
y|3!E>Up avoidance of tax 避税
