A:
Xf_tj:eO~ A share Ａ股；甲类股份
ckjVa\ abatement of tax 减税；减扣免税额
Y5i`pY/}#? ABN AMRO Bank N.V. 荷兰银行
G2+)R^FSC above-the-line expenditure 线上项目支出；经常预算支出
D@( M+u9/% above-the-line receipt 线上项目收入；经常预算收入
ul=a\;3x#| ABSA Asia Limited 南非联合亚洲有限公司
?J@?,rZQ^V absolute change 绝对数值变更
{8Jk=)(md absolute expenditure 实际开支
)47j8jL absolute guideline figure 绝对准则数字
-KwL 9J4 u absolute interest 绝对权益
ilRm}lU|x absolute order of discharge 绝对破产解除令
C 3 b0`|5 absolute profit margin 绝对利润幅度
mf]( 3ZL absolute value 实值；绝对值
X\^& nLa absolutely vested interest 绝对既得权益
0o=6A<#x absorbed cost 已吸收成本；已分摊成本
d[ RWk k5 absorption 吸收；分摊；合并
n|mJE,N absorption rate 吸收率；摊配率；分摊率
:Y J7J4 ACB Finance Limited 亚洲商业财务有限公司
[%iUg\'7d acceptable form of reciprocity 合理的互惠条件
&X]=Q pl acceptable rate 适当利率；适当汇率
,4>WLJ Do acceptance agreement 承兑协议
/Xu;/MMpd3 acceptance for honour 参加承兑
x :n9dm acceptor 承兑人；接受人；受票人
TCK I acceptor for honour 参加承兑人
&v
auLp accident insurance 意外保险
>.O*gv/ _ Accident Insurance Association of Hong Kong 香港意外保险公会
ok>P [
&! accident insurance scheme 意外保险计划
22Y!u00D accident year basis 意外年度基准
lGnql 1( accommodation 通融；贷款
,'1Olu{v[s accommodation bill 通融票据；空头票据
a._^E/EV accommodation party 汇票代发人
1^60I#Vr@ account balance 帐户余额；帐户结余
W]!@Zlal account book 帐簿
3dX=xuQ%/ account collected in advance 预收款项
@1/}-.(n account current book 往来帐簿
jgo<#AJ/E account of after-acquired property 事后取得的财产报告
Hc&uE3=%sL account of defaulter 拖欠帐目
H81.p account payable 应付帐款
R%)2(\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
RlslF9f account receivable 应收帐款
@!&Jgg53G account receivable report 应收帐款报表
Y( V3P nH account statement 结单；帐单；会计财务报表
K[#v(<) account title 帐户名称；会计科目
Qw6KX#n accountant's report 会计师报告
p-i.ITRS Accountant's Report Rules 会计师报告规则
uzVG q!'H accounting and auditing procedure 会计与审计程序；会计与核数程序
I_zk' Accounting Arrangements 《会计安排》
D*XZT{1g accounting basis 会计基础
g]==!!^<D accounting by Official Receiver 破产管理署署长呈交的帐目
$||ns@F+ Accounting Circular 《会计通告》
RI5g+Du? accounting class 会计类别
(N*<\6kr accounting date 记帐日期；会计结算日期
BS-:dyBw accounting for money 款项核算
! =\DC,-CB Accounting Officer 会计主任
r e ]Ste accounting period 会计报告期；会计期
_d\u!giy accounting policy 会计政策；会计方针
u8<&F`7j accounting practice 会计惯例
;* wT,2;
accounting principle 会计准则
<*A|pns accounting record 会计记录
`b Z 2x@ accounting report 会计报告
:tjgg] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
409x!d~it Accounting Society of China 中国会计学会
E~<(i' : accounting statement 会计报表
d-ag accounting system 会计制度；会计系统
un$ Z7W/ accounting transaction 会计事项；帐务交易
+(=0CA0GE accounting treatment 会计处理
Qc&-\kQ:$u accounting year 会计年度
SLQ\Y%F accretion 增值；添加
Q3NPwM accrual 应计项目；应累算数目
wr3_Bf3] accrual basis 应计制；权责发生制
&O+sK4 P accrual basis accounting 应计制会计；权责发生制会计
f!M[awj% accrue 应累算；应计
|8DH4*y! accrued benefit 应累算利益
Z^'?|qFj! accrued charges 应计费用
)K aL SL> accrued cumulative preference share dividend 应累算的累积优先股股息
wVvqw/j*f accrued expenses 应累算费用
P7'oXtW{o accrued interest payable 应付利息；应计未付利息
KrdZEi vb accrued interest receivable 应收利息；应计未收利息
_C< 6349w accrued right 累算权益
QD.zU /F~> accruing profit 应累算的利润
7]/dg*A )C accumulated fiscal reserve 累积财政储备
K9e ~Wl<3 accumulated profit 累积利润；滚存溢利
2Y E;m& accumulated reserve 累积储备
4T-,'P{? accumulation of surplus income 累积收益盈余
>-_:*/66! acquired assets 既得资产
6?3/Ul } acquisition 收购；购置；取得
XD $% acquisition cost 购置成本
fV.A=*1l# acquisition expenses 购置费用
4 |zdXS acquisition of 100% interest 收购全部股权
L;1$xI8tx acquisition of control 取得控制权
9SRfjS{7 acquisition of fixed assets 购置固定资产
u( V acquisition of shell “买壳”
=_$ XP acquisition price 收购价
dN$ 1$B^k act of God 天灾
qYgwyj=4 acting partner 执事合伙人
kfMhw M8kP active market 买卖活跃的市场；交投畅旺的市场；旺市
YBYB OH active partner 积极参与的合伙人
*3A3>Rwu active trading 交投活跃
M >*0r<qn actual circulation 实际流通
E;6Y? vJ actual cost 实际成本
~-XOvKJb actual expenditure 实际开支；实际支出
G$?|S@I, actual income 实际入息；实际收入；实际收益
4zo4H~@gk actual market 现货市场
~q0I7M actual price 现货价；实际价格
N5pinR5 H actual profit 实际利润
Xt</ -` actual quotation 实盘；实际价位；实际报价
Od0S2hHO actual year basis 按实际年度计算
y-w2O] actuals 实货
Ujce |>Wn actuarial investigation 精算调查
G0_&gx` actuarial principle 精算原则
,{.zh&=4 actuarial report 精算师报告
U0NOU# Actuarial Society of Hong Kong 香港精算学会
:V&N\>Wo actuarial valuation 精算师估值
[D*J[?yt actuary 精算师
uL2" StW ad referendum agreement 暂定协议；有待覆核的协定
1*C:h g@ ad valorem duty 从价税；按值征税
8q]J;T ad valorem duty system 从价税制
Q0pC4WJ` ad valorem fee 从价费
?TvQ"Y}k ad valorem tariff 从价关税
cZNi~ additional allowance 额外免税额
1a7!4)\ additional amount for unexpired risk 未过期风险的额外款额
Ad dGB^7yl additional assessable profit 补加应评税利润
Ni+3b additional assessment 补加评税
I#"t'=9H additional commitment 额外承担
L8K0^~Mk additional commitment vote 额外承担拨款
iP<k1#k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
BQyvj\ uJ additional dependent parent allowance 供养父母额外免税额
;EgzC^2e additional provision 额外拨款
VK @$JwdL additional stamp duty 附加印花税
z=ML(1c= additional tax 补加税罚款；补加税款
OJ v}kwV Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
|BwRlE2CFO adjudged bankrupt 被裁定破产
El~-M`Gf adjudicated bankrupt 裁定破产人
UH5w7M adjudication fee 裁定费；评定印花税额手续费；评估契据费
W[@i;f^g adjudication of bankruptcy 裁定破产；宣告破产
,/i_QgP adjudication of insolvency 裁定无力偿还债务
k/df(cs
adjusted actual 经调整的实数；调整后的实数
@O@fyAz adjusted current assets 经调整的流动资产；调整后的流动资产
{SF[I adjusted figure 经调整的数字；调整后的数额
J&A;#<qY adjusted liabilities 经调整的负债；调整后的负债
DZ^=*. adjusted loss 经调整的亏损；调整后的亏损
X Y~;)<s_ 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
.qS Bh
hH\ adjusted profit 经调整的利润；调整后的利润
"Kyifw? adjusted surplus 经调整的盈余额；调整后的盈余额
/n c~T3j adjusted value 经调整的价值；调整后的价值
%0vTA_W adjustment 调整；修订；理算〔保险〕
; ( K adjustment centre 调剂中心
! mm5I#s adjustment lag 调整过程的时间差距；调整时差
q\a[S* adjustment mechanism 调整机制
K R&s? adjustment of loss 亏损调整
dSwm|kIa adjustment process 调整过程；调整程序
J#0GlK@" adjustment range 调整幅度
92!JKZe
administered exchange rate 受管制汇率
.2e1S{ 9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#MUiL= administration expenses 行政费用
p lK =D#) administration fee 手续费；行政费
OQ6sv/ administration in bankruptcy 破产管理
V/J>GRjw administration order 遗产管理令
3AK(dC[ri administrator 管理人；遗产管理人
?$3r5sx administrator of the estate 遗产管理人
=K&# .r admission of debt 债项承认书
>[a FOA admission of proof 接纳债权证明
6MuWlCKF8 advance 放贷款项；垫付款项；预支款项；预付款项
(YIhTSL"] advance account 暂支帐目；预付款帐户
Z)/6?? /R advance compensation 预付补偿金
Am= wEu[b advance from shareholder 股东垫款
\@i=)dA advance pending reimbursement 预支以待日后付还
=K :(&6f<t advanced economy 先进经济体系
\Z S\ i4 advancement 预付；预付财产
[!G)$< advances warrant 垫款令
4Rh R[ advancing 贷出
*9J1$Wa adverse balance 逆差
hL0]R,t;' adverse exchange 逆汇
(zY * 0lN advertisement addressed to shareholders 在报章刊登的致股东通告
z/S,+!|z advice for collection 托收通知书
O7v]p advice of drawing 提款通知书；汇票通知书
M:_!w[NiLp advice of payment 付款通知
.Y! :x =e Advisory Committee [Securities and Futures Commission]
oAY_sg+ 谘询委员会〔证券及期货事务监察委员会〕
_().t5< Advisory Committee on Diversification 经济多元化谘询委员会
VMx%1^/( affidavit 誓章；遗产申报誓章
;
yyO0Ha affidavit of no receipt 述明无收款的誓章
1 o|T affiliate 联号；联营公司；附属公司
X:_<Y_JT affiliated company 附属公司；联号；联营公司
N<(HPE}; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/K AlK5< affordability 负担能力
8zZS p African Development Bank [AfDB] 非洲开发银行
^;zWWg/d after-acquired property 事后取得的财产
en>9E .?N after-hours dealing 市后交易
&eIGF1ws after-tax profit 税后盈利；税后利润；税后溢利
m=QCG)s agency agreement 代理协议
vh
&G Ib agency expenses 代理机构的开支
VpSEVd:n agency fee 代理费
CN/IH Agency Law 《代理法》
@;m$ua*|: agent 代理人；承销人
;`kWpM; agent of company 公司代理人
W}h|K:-S agent's fee 代理人费；经纪费
84'?u m aggregate 总计；总数；总体数字
O-j$vzHpdY aggregate amount 总款额；总额
{7X# 4o0 aggregate assets and liabilities 总体资产与负债
|q_
!.
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/&h+t^l_Qj aggregate demand 总需求
`@|w>8bMz{ aggregate gross position 总持仓量
?vu_k 'io aggregate limit 总限额
>Rt9xP aggregate of salaries tax 合计薪俸税
t^.'>RwW| aggregate performance 总体表现；总体业绩
)Pl i}) aggregate supply 总体供应
M-Y0xWs aggregate surplus 总盈余
&8sV
o@Pa aggregate total 整体总额
5 [4Z=RP aggregate value 总值；合计价值
XrS\+y3 aggregated basis 合计基准
L,~MicgV aggregated net chargeable income 合计应课税入息实额
o 7G> y#Y aggregation 合并计算；合计；总和
f jI #- aggregation of incomes of husband and wife 夫妇入息合并计算
cOkgoL" 4 aggregation of property 财产的总和
H?uukmZl agio 差价；贴水
4 \p -TPM 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》
'S? ;J ,/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Pdw#o^Iq^ 《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》
4<.O+hS
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
nLy#|C 《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》
D Ze}y^F Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5 lTD]d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
C c*( { agreement for a settlement 授产协议
)p8I @E agreement for assignment 转让协议
`5'2Hg+ agreement for sale 售卖协议；买卖协议
t\r:E2
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&aPl`"j agreement for the payment of interest 支付利息协议
%j E Y 3q agreement for the repayment of money 还款协议
<tbZj=*O/o agreement of reinsurance 再保险协议
/APcL5:= Agricultural Bank of China 中国农业银行
wGJjA=C air passenger departure tax 飞机乘客离境税
kn T.l" Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5j eO"jB airport tax 机场税
]` ]g@ v alcohol duty 酒精税
=Ikg.jYq&F alienation 让与；让渡；转让
frN3S alimony 生活费；赡养费
K m 3&N All Ordinaries Index [AOI] 所有普通股指数
DA"}A`HfI all risks 全险；综合险
zoP%u,XL All Sales Record for Stock Market 《股票市场成交报告》
@Z;1 g Allied Capital Resources Limited 新联财务有限公司
3]U]?h all-items index [Consumer Price Index] 总指数〔消费物价指数〕
by86zX allocation letter 拨款信件
1$ML #5+, allocation of fund 分配款项；预留款项
mJC3@V
s allocation of profit 利润分配；溢利分配
PJgp+u< allocation warrant 拨款令
#U=;T]!'$ allotment 分配；配股
\t3qS
eWc/ allotment notice 股份配售通知；配股通知
*
OsU Y=; allotment of shares 股份分配
o>c ^aRZ{ allowable 可获宽免；免税的
#SkX@sl@ allowable business loss 可扣除的营业亏损
ip``v0Nf allowable expenses 可扣税的支出
= .oHnMX2M allowance 免税额；津贴；备抵；准备金
*Msr1 5 allowance for debts 债项的免税额
Dag`>|my allowance for depreciation by wear and tear 耗损折旧免税额
6 T+ allowance for funeral expenses 殡殓费的免税额
G K{ { 7B allowance for inflation 为通货膨胀而预留的款项；通胀准备金
RY= 1H allowance for repairs and outgoings 修葺及支出方面的免税额
c8A`<-\MfB allowance to debtor 给债务人的津贴
[B^ G- alteration of capital 资本更改
44sy`e alternate trustee 候补受托人
#
| ^^K!% amalgamation 合并
x*}bo))hb ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}!)F9r@\ ambit of charges 征税范围；收费范围
8]< f$3 . amended valuation 经修订的估值
0{) $SY American Commodities Exchange 美国商品交易所
4v dNMV~ American Express Bank Limited 美国运通银行
'iUg[{'+ American Stock Exchange 美国证券交易所
feE Mg amortization 摊销
0 ^~\COa amount due from banks 存放银行同业的款项
.Q>!B?) amount due from banks abroad 存放海外银行同业的款项
&ZJgQ-Pc(m amount due from holding companies 控股公司欠款
^# e~g/ amount due from local banks 存放本港银行同业的款项
:reTJQwr amount due to banks 银行同业的存款
Zb''mf\ amount due to banks abroad 海外银行同业的存款
]gEhE amount due to holding companies 控股公司存款
>UH a amount due to local banks 本港银行同业的存款
#S5`Pd! I amount due to outport banks 外埠银行同业的存款
h`5)2n+ P amount for note issue 发行纸币的款额
K`k'}(v j amount of bond 担保契据的款额
nWWM2v amount of consideration 代价款额
8`v$liH amount of contribution 供款数额
uQe u4$k! amount of indebtedness 负债款额
bAF )Bli amount of principal of the loan 贷款本金额
Ec]|p6a3 amount of rates chargeable 应征差饷数额
o6}n8U}bk amount of share capital 股本额
~}% ~oT amount of sums assured 承保款额
x5Zrz<Y$w amount of variation 变动幅度
hu5!ev2 amount of vote 拨款数额
#^rU x. amount payable 应付款额
2KI!af[I amount receivable 应收款额
]hTb@. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v{;7LXy0 analysis 分析
RL}K AGK ancillary risk 附属风险
rdJB*Rlkh annual account 周年帐目；周年帐目报表；年度决算；年结
5bX6#5uP1 annual accounting date 年结日期
Cg!^S(U4 annual allowance 每年免税额；年积金；年度津贴；年津
u oVNK annual balance 年度余额
lDc;__}Ws annual disposable income 每年可动用收入
|M5-5) annual estimates 周年预算
Mm= Mz annual fee 年费
{3edTu annual general meeting 周年大会
@q8an annual growth rate 年增率；每年增长率
'2^
Yw annual long-term supplement 长期个案每年补助金
w+AuMc annual pensionable emolument 可供计算退休金的年薪
dpzw. Z annual report 年报
;IZ?19Q Annual Report on the Consumer Price Index 《消费物价指数年报》
g]$
4~"|. annual return 周年报表；周年申报表；每年报税表格
+,flE= 5]s Annual Return Rules 《周年报表规则》
>+9JD%]x] annual review of consumer prices 每年消费物价回顾
d"T Ht} annual roll-forward basis 逐年延展方式
;")A{t X2 annual salary 年薪
p1O6+ hRio annual statement 年度报表；年度决算表
q<{NO/Mm 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
O` W%Tr annuitant 年金受益人
H[Weu annuity 年金
6yIvaY$KR annuity contract 年金合约
cT' w= annuity on human life 人寿年金
fCUT[d +H antecedent debt 先前的债项
[Ot,q/hBJ ante-dated cheque 倒填日期支票
I6w~H?ul@* anticipated expenditure 预期开支
B)=~8wsI:Z anticipated net profit 预期纯利
>Da~Q WW| anticipated revenue 预期收入
M##';x0 anti-inflation measure 反通货膨胀措施
e!x6bR9EZ anti-inflationary stance 反通货膨胀立场
{aj/HFL NY apparent deficit 表面赤字
m ],Ud\ apparent financial solvency 表面偿债能力
V 1bh|+o9 apparent partner 表面合伙人
|V&G81sM application for personal assessment 个人入息课税申请书
1dG06 <! application of fund 资金应用
B~gV'(9g application to release as liquidator and to destruct the books of accounts and documents
yTAvF\s$( 申请免除清盘人职务及毁灭帐簿与文件
VOgi7 \ appointed actuary 委任精算师
OtUr GQP appointed auditor 委任核数师；委任审计师
(M t5 P appointed trustee 委任的受托人
r%=[},JQ appointer 委任人
_p}xZD\?, apportioned pro rata 按比例分摊
zFhgE*5 apportionment 分配；分摊
KSqTY>%fnv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
| {P|. apportionment formula 分摊方程式
79 Bg]~}Z apportionment of estate duty 遗产税的分摊
?y7w} W appraisal 估价；评估
3<(q } appreciable growth 可观增长
e<\<,)9@/ appreciable impact 显着影响
RA1yr+) appreciable increase 可观增长
tIZ~^*' appreciation 增值；升值
:@. ; appreciation against other currencies 相对其他货币升值
'jaoO9KY
K appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>|udWd^$3 appreciation tax 增值税
T] | d 5E appropriation 拨款；拨用；拨付
oRY!\ADR appropriation account 拨款帐目
jX
*/piSq Appropriation Bill 拨款法案
:#X[%"g. appropriation-in-aid system 补助拨款办法
<+]f`c*Z approved assets 核准资产
q&si% approved basket stock 认可一篮子证券
Je7RrCz approved budget 核准预算
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[U approved charitable donation 认可慈善捐款
FLr ; `3 approved charitable institution 认可慈善机构
mh` |=M]8E approved currency 核准货币；认可货币
<$Yi ]ty approved estimates 核准预算
f} K`Jm_}? approved estimates of expenditure 核准开支预算
l I-p_K approved overseas insurer 核准海外保险人
(.X]F_ *sc approved overseas trust company 核准海外信托公司
=nxKttmU0 approved pooled investment fund 核准汇集投资基金
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(F approved provident fund scheme 认可公积金计划
k`YYZ t]@ approved provision 核准拨款
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v( aM?d approved redeemable share 核准可赎回股份
{=JF=8@A approved regional stock 认可地区性证券
! -tz4vjw approved retirement scheme 认可退休金计划
T0e<Slo~C approved subordinated loan 核准附属贷款
jPJAWXB4a arbitrage 套戥；套汇；套利
Fwfo2 arbitrageur 套戥者；套汇者
k*$3i arbitrary amount 临时款项
Z[L5 ; arrangement 措施；安排；协定
H5xzD9K;/C arrears 欠款
i@$*Csj\9* arrears of pay 欠付薪酬
_" N\b%CkO arrears of revenue 逾期未收税款；逾期未收的帐项
!`wW_W articles of association 组织章程；组织细则；组织章程细则
Faac]5u:* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"QY1.:o<( ascertainment of profit 确定利润
0!#; j{JQ "Asia Clear" “亚洲结算系统”
hx! 7w}[A Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(4+1lO d Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
a39h P* Asian Development Fund [ADF] 亚洲发展基金
\ V%_h l Asian dollar bond 亚洲美元债券
's%q Asian dollar market 亚洲美元市场
CEtR[Cu Asian dollar rate 亚洲美元利率
0D [@u3W Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
By((,QpB Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q-AN[_@ asked price 沽盘；喊价；索价；卖方报价
*|RS*ABte assessable income 应评税入息
f(:1yl\a assessable loss 应评税亏损
Y E1Hpeb assessable profit 应评税利润
*HlDS22 assessable value 应评税值
q)I|2~Q c^ assessed profit 估定利润
hnxc`VX>g assessed value 经评估价值
AR B7>" assessment 评税；评定；估价；评税单
v 81rfB5 assessment number 评税编号；估价编号
'gTmH [be assessment of additional tax 补加税评税
?J&)W,~ assessment of performance 业绩评估；实绩评价
t _c?Wp~tH Assessor 评税主任
;e{5)@h$ asset price bubbles 资产价格泡沫
K{DAOQ.z asset-backed securities 具资产保证的证券
Y;Y 1+jt assets accretion 资产增值
TSto9 $}* assets and liabilities 资产与负债
.[j %sGdKl assets betterment statement 资产递增表；资产改进表
;VzMU ;j assets lending 实物放款；有抵押贷款
+ Ui_ O assets of the company passing on the death 死者去世时转移的公司资产
|nxdB&1n assets pledged as security for liabilities 用作负债抵押的资产
5
2Hqu> assets portfolio 资产投资组合
v\A.Tyy assets price 资产价格
R@`rT*lJ assets quality 资产质素
(_+;R assets realization 资产变现
`gguip-C assets refinancing arrangement 资产再集资安排
>Y&KTSD" assets securitization 资产证券化
vjlGX T`m assets situated outside Hong Kong 在香港以外地方的资产
=*MR(b> assets stripping 削减资产；拆卖资产
vr IV%l= assets value 资产值
2*OxA%QELM assignee 承让人
8z T0_vw assignment 转让；转让书；转让契
Ft-6m% assignment of interest 权益转让
C0m\SNR assignment of letters patent and trade mark 专利证书及商标转让
=ApY 9` assignment of property 物业转让；物业转让书
Q7a(P assignment right 转让权
?q$P>guH6- assignor 转让人
' 2v f|CX associate 有联系的人；有关连人士；相联者；合伙人；联系人
! v>ew9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6
= >G# associate member 附属会员
! D1zXXq associated body corporate 相联法人团体
!nw [ associated company 相联公司；联属公司
YoSQN/Z associated corporation 相联法团
@ss):FwA Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+R\~3uj[7 公认会计师公会〔英国〕
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>U" Association of Futures Exchange Brokers 香港期货经纪协会
Bc
^4 T1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
z`#_F}v,m/ association of underwriters 承保人组织
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assumption of control 接管
Fd8hGj1 assurance 担保；保险；转易；转易书
d*-Xu v assurance of interest 权益的转易
=AkX4k at 19XX price 按一九ＸＸ年价格计算
x_:hii?6V at a discount 按赔价计算；按贴水价格计算；打折扣
nVOqn\m- at a premium 按溢价计算；按升水价格计算
v33T @ at call 通知付款；按通知
J(9=T<%T at constant market price 按固定市价计算
p_6P`Yx^e at constant price 按固定价格计算
A*0*sZ0 at cost 按成本计算
p24.bLr at current market price 按当时市价计算；按现时市价计算
r{ @ `o@q at current price 按当时价格计算；按现时价格计算
(%DRt4u <H at factor cost 按要素成本计算；按生产要素成本计算
=K'L|QKF at money-of-the-day price 按付款当日价格计算
s[V `e2O at or better 按指定或较佳价位〔买卖指令〕
l,y^HTc}7/ at par 按面值计算；平价
x0G>ktWq< at sight 见票即付
J lIS0hnv at the close 按收市盘
vttrKVA at the opening 按开市盘
>\bPZf)tJ) attestation 见证；见证条款
/'&v4C^y> at-the-money option 平价期权
4 #2 ,Y! attorney 受权人；受托代表人
t9D
S]Li attornment 新拥有人承认书
a4by^ attributable profit 可归属利润
SIv[9G6 attributable share value 可归属股份价值
<}2A=~
_ Auckland Stock Exchange 奥克兰证券交易所
Q8Te'1Ln! auction 拍卖
^H!Lp[5c auctioneer 拍卖商
i+ic23$4M audit 审计；核数
r@|ZlM@O Audit Commission 审计署
b]#~39Iph Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`A{'s %$?! 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〕
SLh~ _ 5 audit review 帐目审查
/v$]X4 S` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
vKkf2 7 audited account 审计帐目；经审计的帐目
zJ_My&~ audited annual account 经审计的周年帐目
=t.F2'<[Z audited balance sheet 经审计的资产负债表
`7_n}8NVC auditor 核数师；核数主任；审计师
sT1j F3 auditor's certificate 核数师证明书；审计师证明书
"m>};.lj auditor's report 核数师报告；审计师报告
Sf/W9Jw Aussie bond 澳元债券
\e0x ,2 austerity budget 紧缩预算
Ar5JP_M`E Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8b~7~VCk Australia All Ordinaries Index 澳洲所有普通股票指数
K ~JC\a\0 Australian Dollar [AUD] 澳元
R `Q?J[e Australian Options Market 澳大利亚期权市场
0 r3N^_} Australian Securities Commission 澳洲证券事务监察委员会
jl@K!=q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/Mx CvEE Australian Stock Exchange 澳大利亚证券交易所
Te}I Mi: Austrian Schilling [ATS] 奥地利先令
hDb HSZ authentication 认证；鉴证
k>-'AWH^v authority to purchase 委托购买证；委购书
\S5V}!_ authorization 认可；核准；授权；授权书
buc*rtHfA authorization by direction 指示授权
d<?X3&J authorization by instruction 指令授权
6#-Z@fz% authorization by warrant 令状授权
1eF@_Y^a! authorization of unit trust 单位信托的认可
,whM22Af~{ authorized agent 指定代理人
qAvvXs=5 authorized capital 法定资本
u2 om5e: authorized clerk 出市员
|{!Ns +' authorized dealer 认可交易商
C=EhY+5 authorized financial institution 认可财务机构
8fEAYRGd authorized fund 认可基金
Oo$%Yh 51~ authorized fund house 获授权的基金公司；认可基金公司
eo ]a'J9( authorized institution 认可机构
x"!#_0TT} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
J Z NyC! u authorized insurer 获授权保险人；获认可承保人
dr>]+H=3 E authorized investment 特准投资项目
cWc$ yE' authorized person 获授权人
]Y$&78u8t authorized representative 获授权代表
o"f%\N0_8 authorized share capital 法定股本
C7T;;1P? automated quotation system 自动报价系统
$1=v.'Y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
5?)}F/x 自动交易系统〔香港期货交易所有限公司〕
h!~|6nj automatic adjustment mechanism 自动调整机制
p+ 5#dbyr automatic adjustment system 自动调整系统
[L)V(o)v Automatic Clearing House 自动票据交换所
Z%A<#% automatic exchange rates accumulation system 自动化汇率累集系统
@Zh 8 QI+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Q.uR<C6)v automatic teller machine [ATM] 自动柜员机
@] <DR*< autopay 自动转帐
eb(m8vLR available assets 可用资产
>4#tkv>S. available fiscal reserve 现存财政储备
&a~L_`\ ' available profit 可用利润
2 /UI>@By Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
P@-R5GK average 平均；平均数；海损
Mof)2Hbd: average basic salary 平均基本薪金
9EjjkJ%)q average consumer expenditure 平均消费开支；一般消费开支
^>t-v average cost 平均成本
YU*46 hA1B average cost of land production 增辟土地平均成本
r)(i{:@r ` average daily turnover 平均每日成交额
X%*brl$D average daily wage rate 平均每日工资率
S/) average expenditure pattern 平均开支模式
=+k&&vOAn average growth rate 平均增长率
[v ~Uy$d\ average net fixed assets 固定资产平均净值
dcM+ylB average of relatives 相对价格平均数
VQ/ <09e average price 平均价格
*%z<P~} average propensity to consume 平均消费倾向；一般消费倾向
2>`m<&y average propensity to save 平均储蓄倾向；一般储蓄倾向
^glbxbhI4 average rate 平均率
M_|M& lR> average revenue 平均收入；平均收益
)m oo?Q average stock 平均库存；平均存货
Py}!C@e average yearly rent 平均年租
M55e= avoidance of double taxation 避免双重课税
%y! avoidance of tax 避税
