A:
Ih1|LR/c A share Ａ股；甲类股份
(3*UPZv abatement of tax 减税；减扣免税额
& 2EBk= X ABN AMRO Bank N.V. 荷兰银行
nE y]` above-the-line expenditure 线上项目支出；经常预算支出
tk /`%Q above-the-line receipt 线上项目收入；经常预算收入
Y~n` ~( ABSA Asia Limited 南非联合亚洲有限公司
YYRT.U' absolute change 绝对数值变更
$gp! w8 h absolute expenditure 实际开支
^t' 3 rft absolute guideline figure 绝对准则数字
&k
T"oK absolute interest 绝对权益
F3ZxhkF absolute order of discharge 绝对破产解除令
|xr32g s absolute profit margin 绝对利润幅度
i9UI,b%X absolute value 实值；绝对值
uv4 _: absolutely vested interest 绝对既得权益
Wn!G.(Jq absorbed cost 已吸收成本；已分摊成本
3z{S}~ absorption 吸收；分摊；合并
F?Or;p5`Y absorption rate 吸收率；摊配率；分摊率
(OQ?<'Qa ACB Finance Limited 亚洲商业财务有限公司
9e<Zgr?N acceptable form of reciprocity 合理的互惠条件
][Y^-Ak1 acceptable rate 适当利率；适当汇率
SvK1.NUa acceptance agreement 承兑协议
)M zt3u acceptance for honour 参加承兑
d^39t4 acceptor 承兑人；接受人；受票人
]Qi,j#X acceptor for honour 参加承兑人
=: h3w#_c accident insurance 意外保险
S=gW(c2' Accident Insurance Association of Hong Kong 香港意外保险公会
2w? G.pO# accident insurance scheme 意外保险计划
dm R3Y.\jd accident year basis 意外年度基准
]
mj
v;C accommodation 通融；贷款
)u@t.)ChAV accommodation bill 通融票据；空头票据
"E*8h/4u accommodation party 汇票代发人
}sMW3'V account balance 帐户余额；帐户结余
i#,1 i VSG account book 帐簿
Q2C)tVK+ account collected in advance 预收款项
!Y;<:zx5 account current book 往来帐簿
"+iAd.qd account of after-acquired property 事后取得的财产报告
{Iy7.c8S account of defaulter 拖欠帐目
^i<}] c_|f account payable 应付帐款
;mO,3dV account payee only [A/C payee only] 只可转帐；存入收款人帐户
L(WOet( ' account receivable 应收帐款
Goj4`Hc account receivable report 应收帐款报表
j$eCe< .3 account statement 结单；帐单；会计财务报表
gJ\%>r7h account title 帐户名称；会计科目
Ugi5OKdj7) accountant's report 会计师报告
RT"O;P Accountant's Report Rules 会计师报告规则
+0pW/4x accounting and auditing procedure 会计与审计程序；会计与核数程序
PW_`q P: Accounting Arrangements 《会计安排》
i+~QDo (Pi accounting basis 会计基础
vmKT F!; accounting by Official Receiver 破产管理署署长呈交的帐目
T 2bnzI i Accounting Circular 《会计通告》
) Ypz! accounting class 会计类别
ItK accounting date 记帐日期；会计结算日期
X*Z5 P accounting for money 款项核算
J5 T=!wF ( Accounting Officer 会计主任
tE!'dpG5) accounting period 会计报告期；会计期
0&`}EXe<f accounting policy 会计政策；会计方针
#t5juX9Ho9 accounting practice 会计惯例
b*9e1/] accounting principle 会计准则
QAvWJydb accounting record 会计记录
Zd>Z Y,-5 accounting report 会计报告
!cCg/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^`&HWp Accounting Society of China 中国会计学会
|t\KsW accounting statement 会计报表
`I> ], J/ accounting system 会计制度；会计系统
U5 rxt^ accounting transaction 会计事项；帐务交易
0]a1 5 accounting treatment 会计处理
u ~71l)LA accounting year 会计年度
*4#on> accretion 增值；添加
[&n| \! accrual 应计项目；应累算数目
;4d.)-<No_ accrual basis 应计制；权责发生制
*IlQ5+3I accrual basis accounting 应计制会计；权责发生制会计
yv${M u accrue 应累算；应计
/v&`!nKu accrued benefit 应累算利益
}Z6nN)[|0Y accrued charges 应计费用
-]&<Sr- accrued cumulative preference share dividend 应累算的累积优先股股息
fjkT5LNx k accrued expenses 应累算费用
psD [j W accrued interest payable 应付利息；应计未付利息
R+^z y"~ accrued interest receivable 应收利息；应计未收利息
@+0V& jc accrued right 累算权益
yGV{^?yoP accruing profit 应累算的利润
X'2 Gi accumulated fiscal reserve 累积财政储备
JfKg_&hM accumulated profit 累积利润；滚存溢利
9`&77+|;e accumulated reserve 累积储备
t/Z!O
z6ZE accumulation of surplus income 累积收益盈余
P7 8uq acquired assets 既得资产
>H?uuzi acquisition 收购；购置；取得
w$% BlqN acquisition cost 购置成本
xL&PJ /' acquisition expenses 购置费用
^%zNa6B L acquisition of 100% interest 收购全部股权
)b (X acquisition of control 取得控制权
dKe@JQ+-z acquisition of fixed assets 购置固定资产
x=3I)}J(kn acquisition of shell “买壳”
u.&|CF- acquisition price 收购价
NlFo$Y act of God 天灾
a&:>Ped" acting partner 执事合伙人
/a%KS3>V* active market 买卖活跃的市场；交投畅旺的市场；旺市
9<qx!-s2rr active partner 积极参与的合伙人
o@@w^## active trading 交投活跃
vUfO4yfdg actual circulation 实际流通
F=5kF/}x-z actual cost 实际成本
Fs9W>*( actual expenditure 实际开支；实际支出
%jgg59 actual income 实际入息；实际收入；实际收益
Z>HNe9pr actual market 现货市场
lDU#7\5. actual price 现货价；实际价格
(6[Wr}SW5 actual profit 实际利润
(\q[gyR actual quotation 实盘；实际价位；实际报价
67
O<*M actual year basis 按实际年度计算
&`sR){R actuals 实货
|bvGYsn_#= actuarial investigation 精算调查
W[ "HDR actuarial principle 精算原则
jrdtd6b} actuarial report 精算师报告
HtS#_y%( Actuarial Society of Hong Kong 香港精算学会
M[vCpa actuarial valuation 精算师估值
.6I%64 m actuary 精算师
G%`cJdM ad referendum agreement 暂定协议；有待覆核的协定
|Qq+8IeYG ad valorem duty 从价税；按值征税
]Qy,#p'~&H ad valorem duty system 从价税制
a5I%RY ad valorem fee 从价费
k pY%& ad valorem tariff 从价关税
5z[6rT=a additional allowance 额外免税额
7\ ZL additional amount for unexpired risk 未过期风险的额外款额
Q}ZBr^*]1e additional assessable profit 补加应评税利润
tJG (* additional assessment 补加评税
k#-[ M.i additional commitment 额外承担
p|;o5j{ additional commitment vote 额外承担拨款
SOYDp;j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ep`/:iY W additional dependent parent allowance 供养父母额外免税额
@s?oJpo additional provision 额外拨款
W -!dMa additional stamp duty 附加印花税
% $\}z( G additional tax 补加税罚款；补加税款
] d~MEa9Y| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7Fc | adjudged bankrupt 被裁定破产
wtUG^hV #_ adjudicated bankrupt 裁定破产人
3_@G{O)e adjudication fee 裁定费；评定印花税额手续费；评估契据费
.1%i`+uZ adjudication of bankruptcy 裁定破产；宣告破产
@+Pf[J41 adjudication of insolvency 裁定无力偿还债务
t>-XT|lV adjusted actual 经调整的实数；调整后的实数
5\5~L adjusted current assets 经调整的流动资产；调整后的流动资产
o+R. u} | adjusted figure 经调整的数字；调整后的数额
%0Vc\M@"G adjusted liabilities 经调整的负债；调整后的负债
{vCU^BN,k adjusted loss 经调整的亏损；调整后的亏损
9`E-dr9 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
1URT2$2p adjusted profit 经调整的利润；调整后的利润
;?#i]Bh>S adjusted surplus 经调整的盈余额；调整后的盈余额
aeQ{_SK adjusted value 经调整的价值；调整后的价值
r6<ArX$Yl adjustment 调整；修订；理算〔保险〕
DvU~%%(0^ adjustment centre 调剂中心
dfXV1B5 adjustment lag 调整过程的时间差距；调整时差
2voNg Y adjustment mechanism 调整机制
G+;g:_E= adjustment of loss 亏损调整
@D2`*C9 adjustment process 调整过程；调整程序
Dj/Q1KY$m adjustment range 调整幅度
-1#e^9Ve\ administered exchange rate 受管制汇率
Vc{/o=1 u Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Wa@6VY administration expenses 行政费用
$t%" Tr administration fee 手续费；行政费
Z|f^nH #-C administration in bankruptcy 破产管理
&AN%Qh I administration order 遗产管理令
..]B9M. administrator 管理人；遗产管理人
c
'/2F0y administrator of the estate 遗产管理人
oF` -cyj" admission of debt 债项承认书
8APTk admission of proof 接纳债权证明
Rf&^th}TH advance 放贷款项；垫付款项；预支款项；预付款项
HL|0 d
} advance account 暂支帐目；预付款帐户
>hh"IfIZ4 advance compensation 预付补偿金
fdvi}SS8 advance from shareholder 股东垫款
T`j advance pending reimbursement 预支以待日后付还
>2*6qx> V advanced economy 先进经济体系
x Xl$Mp7 advancement 预付；预付财产
1Q3%!~<\s advances warrant 垫款令
Es_ SCWJ advancing 贷出
c M|af#o adverse balance 逆差
06Sqn3MB adverse exchange 逆汇
2I9{+>k advertisement addressed to shareholders 在报章刊登的致股东通告
E]D4'] advice for collection 托收通知书
#{.pQi}) advice of drawing 提款通知书；汇票通知书
=#J 9 advice of payment 付款通知
a^(S!I Advisory Committee [Securities and Futures Commission]
8j({=xbg& 谘询委员会〔证券及期货事务监察委员会〕
^2(";.m Advisory Committee on Diversification 经济多元化谘询委员会
Yk x&6M@t affidavit 誓章；遗产申报誓章
"Vs
Nyy affidavit of no receipt 述明无收款的誓章
|J @| affiliate 联号；联营公司；附属公司
)3d:S*ly affiliated company 附属公司；联号；联营公司
_AA`R`p; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%@)U/G6s} affordability 负担能力
u9 da]*\7y African Development Bank [AfDB] 非洲开发银行
k0Oc,P`'* after-acquired property 事后取得的财产
Va&KIHw after-hours dealing 市后交易
JT}dor after-tax profit 税后盈利；税后利润；税后溢利
OqUE4. vIP agency agreement 代理协议
:z}~U3,JE agency expenses 代理机构的开支
K .c6Rg agency fee 代理费
B]CS2LEqh Agency Law 《代理法》
o%QhV6(F agent 代理人；承销人
*m2d#f agent of company 公司代理人
G N8`xR{J* agent's fee 代理人费；经纪费
#<^/yoH7C6 aggregate 总计；总数；总体数字
uugz IV) aggregate amount 总款额；总额
.oB'ttF1 aggregate assets and liabilities 总体资产与负债
y$"~^8"z aggregate at constant price 按固定价格计算的总体数字
C: TuC5Sr aggregate demand 总需求
l93Q"*_ aggregate gross position 总持仓量
.XZ 71E aggregate limit 总限额
cJ 1{2R aggregate of salaries tax 合计薪俸税
:zS>^RE aggregate performance 总体表现；总体业绩
as\)S?0`. aggregate supply 总体供应
9'1;-^U1 aggregate surplus 总盈余
X,Q 6 aggregate total 整体总额
|i j W_r aggregate value 总值；合计价值
`-E.n'+ aggregated basis 合计基准
_j |n}7a aggregated net chargeable income 合计应课税入息实额
@vDgpb@TM aggregation 合并计算；合计；总和
1-ndJ@Wlz aggregation of incomes of husband and wife 夫妇入息合并计算
c9/
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=[43y%
agio 差价；贴水
ahz@HX 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》
GHJQ d&G8G Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:ok!,QN 《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》
Z\o AE<$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%K/G+ 《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》
bE%mgaOh Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C=pPI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
^. B `Z{Jb agreement for a settlement 授产协议
()rx>?x5 agreement for assignment 转让协议
J_)z:`[yE agreement for sale 售卖协议；买卖协议
! S$oaCxM agreement for sale and purchase 买卖协议
Ve')LY< agreement for the payment of interest 支付利息协议
M2;(+8 b agreement for the repayment of money 还款协议
J,& `iL - agreement of reinsurance 再保险协议
~P_d0A~T Agricultural Bank of China 中国农业银行
/(z0I.yE air passenger departure tax 飞机乘客离境税
EUY a =- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
p'9
V. _h airport tax 机场税
@O*ev| o@x alcohol duty 酒精税
UC<[z#]\; alienation 让与；让渡；转让
[M zc^I& alimony 生活费；赡养费
!SD [6Z.R All Ordinaries Index [AOI] 所有普通股指数
ML9T (th6v all risks 全险；综合险
yQQDGFTb!= All Sales Record for Stock Market 《股票市场成交报告》
{
? 1 mY" Allied Capital Resources Limited 新联财务有限公司
E|6Z]6 [ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
kcZ;SYosj allocation letter 拨款信件
-qnXa allocation of fund 分配款项；预留款项
*X =f allocation of profit 利润分配；溢利分配
\? Oly171 allocation warrant 拨款令
_tR.RAaa" allotment 分配；配股
4jZi6 2 allotment notice 股份配售通知；配股通知
\!4ghev3 allotment of shares 股份分配
?yd(er<_f allowable 可获宽免；免税的
9_CA5?y$: allowable business loss 可扣除的营业亏损
Ozh^Q$>u allowable expenses 可扣税的支出
|rms[1 <_ allowance 免税额；津贴；备抵；准备金
>?uH#%C5 allowance for debts 债项的免税额
uk>/I l allowance for depreciation by wear and tear 耗损折旧免税额
k%4A::= allowance for funeral expenses 殡殓费的免税额
"E e/q :` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
hU )f(L allowance for repairs and outgoings 修葺及支出方面的免税额
(J) Rs`_ allowance to debtor 给债务人的津贴
ezNE9g alteration of capital 资本更改
,:Ix s^- alternate trustee 候补受托人
Cg%I)nz amalgamation 合并
PtVNG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/Vj byRwV ambit of charges 征税范围；收费范围
)Q pP1[ amended valuation 经修订的估值
)v$ Cv|" American Commodities Exchange 美国商品交易所
PezW c18 American Express Bank Limited 美国运通银行
c 6}xnH American Stock Exchange 美国证券交易所
L)//-
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+#*z"a` amount due from banks 存放银行同业的款项
"x ) pp amount due from banks abroad 存放海外银行同业的款项
,Elga}7u amount due from holding companies 控股公司欠款
DF&jZ[## amount due from local banks 存放本港银行同业的款项
K Lv amount due to banks 银行同业的存款
3B_} : amount due to banks abroad 海外银行同业的存款
4Hd@U&E amount due to holding companies 控股公司存款
2| _Jup amount due to local banks 本港银行同业的存款
T`2fPxM:cZ amount due to outport banks 外埠银行同业的存款
1Mhc1MU amount for note issue 发行纸币的款额
&Bdt+ OQ ; amount of bond 担保契据的款额
YF[! Hpzq amount of consideration 代价款额
b<H6 D} amount of contribution 供款数额
jU9zCMyNF amount of indebtedness 负债款额
A#07Ly8kXn amount of principal of the loan 贷款本金额
:+V1682u amount of rates chargeable 应征差饷数额
GLcZ=6)" ' amount of share capital 股本额
'9F{.] amount of sums assured 承保款额
PQI,vr'R amount of variation 变动幅度
+cOI`4`$ amount of vote 拨款数额
N?<@o2{ amount payable 应付款额
8GAQ Ve^$- amount receivable 应收款额
'C? f"P:X{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
01d26`G$i~ analysis 分析
"=RoI ancillary risk 附属风险
mUY:S
| annual account 周年帐目；周年帐目报表；年度决算；年结
p<nBS" / annual accounting date 年结日期
.j4ziRa- annual allowance 每年免税额；年积金；年度津贴；年津
]j#$. $q annual balance 年度余额
Z
5YW L4s annual disposable income 每年可动用收入
8`*9jr annual estimates 周年预算
%a6]gsiv2< annual fee 年费
9P >S[= annual general meeting 周年大会
#RIfR7`T annual growth rate 年增率；每年增长率
<{).x 6 annual long-term supplement 长期个案每年补助金
s&_O2(l annual pensionable emolument 可供计算退休金的年薪
7JwWM2N?V annual report 年报
c(=O`%B{ Annual Report on the Consumer Price Index 《消费物价指数年报》
?g*T3S" annual return 周年报表；周年申报表；每年报税表格
HyYQQ Annual Return Rules 《周年报表规则》
4uVmhjT:X annual review of consumer prices 每年消费物价回顾
jW0z|jr annual roll-forward basis 逐年延展方式
=}o>_+" annual salary 年薪
Ch!Q? 4 annual statement 年度报表；年度决算表
|+=:x]#vV 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
9@En mtR annuitant 年金受益人
:/[ZgreN6 annuity 年金
J?ZVzKTb>} annuity contract 年金合约
K# +] annuity on human life 人寿年金
$0C/S5b antecedent debt 先前的债项
r [4F?W ante-dated cheque 倒填日期支票
(tz]!Aa{s anticipated expenditure 预期开支
z4`n% ~w1b anticipated net profit 预期纯利
n&78~@H anticipated revenue 预期收入
ok _{8z\# anti-inflation measure 反通货膨胀措施
xR6IXF>* anti-inflationary stance 反通货膨胀立场
uU !i`8 apparent deficit 表面赤字
={0{X9t?'j apparent financial solvency 表面偿债能力
A;nmua-Fv apparent partner 表面合伙人
=5_F9nk- application for personal assessment 个人入息课税申请书
# i=^WN<V application of fund 资金应用
kb\v}gfiD/ application to release as liquidator and to destruct the books of accounts and documents
BRLU&@G`1 申请免除清盘人职务及毁灭帐簿与文件
dw }3B8] appointed actuary 委任精算师
=F-^RnO%\ appointed auditor 委任核数师；委任审计师
M !XFb appointed trustee 委任的受托人
@"7dk.| appointer 委任人
h G HzO apportioned pro rata 按比例分摊
~u& O apportionment 分配；分摊
;xH'%W9z Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c,%>7U(w_ apportionment formula 分摊方程式
G [-jZ apportionment of estate duty 遗产税的分摊
f?^xh appraisal 估价；评估
VCtiZ4 appreciable growth 可观增长
w% -!dbmb% appreciable impact 显着影响
EUS]Se2 appreciable increase 可观增长
l"!;Vkg.5 appreciation 增值；升值
<RsKV$Je
I appreciation against other currencies 相对其他货币升值
~{!!= @6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*
rANf&y appreciation tax 增值税
LVtQ^ 5>8 appropriation 拨款；拨用；拨付
H#` ?t oS appropriation account 拨款帐目
htSk2N/ Appropriation Bill 拨款法案
=YsTF T appropriation-in-aid system 补助拨款办法
HON[{Oq approved assets 核准资产
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$A approved basket stock 认可一篮子证券
.7rsbZ zs approved budget 核准预算
GV[ BpH approved charitable donation 认可慈善捐款
o=2`N2AL approved charitable institution 认可慈善机构
H UI!IOh approved currency 核准货币；认可货币
ZKTBjOa]* approved estimates 核准预算
Y }d>%i+ approved estimates of expenditure 核准开支预算
,$[lOFs approved overseas insurer 核准海外保险人
:6iq{XV^ approved overseas trust company 核准海外信托公司
&4iIzw` approved pooled investment fund 核准汇集投资基金
Bq8 <FZr#! approved provident fund scheme 认可公积金计划
P.J}\;S T approved provision 核准拨款
U}Fk%Jj approved redeemable share 核准可赎回股份
9'aR-tFun; approved regional stock 认可地区性证券
yiA\$mtO approved retirement scheme 认可退休金计划
EwZt/r approved subordinated loan 核准附属贷款
Kg6 7cmj)f arbitrage 套戥；套汇；套利
O]!DNN arbitrageur 套戥者；套汇者
Tj+WO6#V arbitrary amount 临时款项
}`]^LFU5 arrangement 措施；安排；协定
$&C%C\(>D arrears 欠款
>Cc$ P arrears of pay 欠付薪酬
z<=t3dj arrears of revenue 逾期未收税款；逾期未收的帐项
#Og_q$})f articles of association 组织章程；组织细则；组织章程细则
HWZ*Htr Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{IwYoR aXa ascertainment of profit 确定利润
m&8_i`%< "Asia Clear" “亚洲结算系统”
|(g2fByDf Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u%'22q$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+y #979A, Asian Development Fund [ADF] 亚洲发展基金
' ]Y:gmM" Asian dollar bond 亚洲美元债券
UG$i5PV%i Asian dollar market 亚洲美元市场
w]XBq~KO Asian dollar rate 亚洲美元利率
k/Q]K e Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
kS!*kk*a Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
% m$ Mn x asked price 沽盘；喊价；索价；卖方报价
j. cH,Y assessable income 应评税入息
0CYI, V assessable loss 应评税亏损
$ OuA<- assessable profit 应评税利润
$a1 .c;NE' assessable value 应评税值
o LRio.u* assessed profit 估定利润
H# akE\, assessed value 经评估价值
?2c:|FD assessment 评税；评定；估价；评税单
$5O&[/L assessment number 评税编号；估价编号
>8-
` assessment of additional tax 补加税评税
>cLZP#^\2E assessment of performance 业绩评估；实绩评价
Y?x3JU0_ Assessor 评税主任
A":x<9 asset price bubbles 资产价格泡沫
tO$M[P=b asset-backed securities 具资产保证的证券
lPP7w`[ PA assets accretion 资产增值
tzPe*|m< assets and liabilities 资产与负债
Hqv(X=6E0 assets betterment statement 资产递增表；资产改进表
]F! ,Jx assets lending 实物放款；有抵押贷款
}=5(*Vg assets of the company passing on the death 死者去世时转移的公司资产
J{I?t~u assets pledged as security for liabilities 用作负债抵押的资产
wDzS <mm assets portfolio 资产投资组合
s3S73fNOk assets price 资产价格
LdV_7) assets quality 资产质素
I115R p0 assets realization 资产变现
*}=W wG assets refinancing arrangement 资产再集资安排
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assets securitization 资产证券化
qr1^i1%\ assets situated outside Hong Kong 在香港以外地方的资产
BZsxf'eN' assets stripping 削减资产；拆卖资产
e9nuQ\= assets value 资产值
[;+YO) assignee 承让人
xNU}uW>>T assignment 转让；转让书；转让契
0jMrL\>C assignment of interest 权益转让
Ft7l / assignment of letters patent and trade mark 专利证书及商标转让
DoA f,9|_ assignment of property 物业转让；物业转让书
IFe[3mB5 assignment right 转让权
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\8Xl assignor 转让人
eS M!_2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
n$9!G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kQtl&{;k? associate member 附属会员
_Yv9 u'q" associated body corporate 相联法人团体
J<D =\ associated company 相联公司；联属公司
3@ SfCG&|e associated corporation 相联法团
y uWrU<Kw Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bK7DGw` 1 公认会计师公会〔英国〕
8cl!8gfv Association of Futures Exchange Brokers 香港期货经纪协会
.7q#{`K^= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
?/D#ql7 association of underwriters 承保人组织
,KWeW^z'7 assumption of control 接管
[;}c@ assurance 担保；保险；转易；转易书
?Eed#pb_ assurance of interest 权益的转易
_GS2&|7` at 19XX price 按一九ＸＸ年价格计算
H.e@w3+h at a discount 按赔价计算；按贴水价格计算；打折扣
1k`!w} at a premium 按溢价计算；按升水价格计算
;#*m B` at call 通知付款；按通知
7Uh}|6PU at constant market price 按固定市价计算
i "xq SLf= at constant price 按固定价格计算
O`4X[r1LD at cost 按成本计算
6gn|WO=W f at current market price 按当时市价计算；按现时市价计算
mvnK)R_ at current price 按当时价格计算；按现时价格计算
x.aUuC,$x at factor cost 按要素成本计算；按生产要素成本计算
gKnAw+u\ at money-of-the-day price 按付款当日价格计算
_*_zyWW_j at or better 按指定或较佳价位〔买卖指令〕
uxBk7E%6 at par 按面值计算；平价
Huk HZ;5 at sight 见票即付
GZo^0U ,; at the close 按收市盘
49yN|h;c! at the opening 按开市盘
$J+$ 8pA attestation 见证；见证条款
mDhU wZH at-the-money option 平价期权
?k-IS5 G attorney 受权人；受托代表人
pc #^ {- attornment 新拥有人承认书
f>o@Y]/l attributable profit 可归属利润
9;jfg|x1[ attributable share value 可归属股份价值
-HOCxR Auckland Stock Exchange 奥克兰证券交易所
Z|.z~53; auction 拍卖
1*5n}cU ~ auctioneer 拍卖商
fw5AZvE6$ audit 审计；核数
3!I8J:GZ: Audit Commission 审计署
l[gL(p "W Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5|Uub , 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〕
iw%DQ }$ audit review 帐目审查
yTk9+ > Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-kkXyO8js audited account 审计帐目；经审计的帐目
ZD*>i=S audited annual account 经审计的周年帐目
g`6S*&8I audited balance sheet 经审计的资产负债表
Gl+}]Vn[n auditor 核数师；核数主任；审计师
E y uc~[ auditor's certificate 核数师证明书；审计师证明书
,Q Dq+93 auditor's report 核数师报告；审计师报告
H 74hv`G9 Aussie bond 澳元债券
0x84 Ah) austerity budget 紧缩预算
8164SWB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/YHeO Australia All Ordinaries Index 澳洲所有普通股票指数
$O[ut. Australian Dollar [AUD] 澳元
( %bfNs| Australian Options Market 澳大利亚期权市场
RZ -w,~ Australian Securities Commission 澳洲证券事务监察委员会
6eb5 q/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7}xKiHh: Australian Stock Exchange 澳大利亚证券交易所
ZyTah\yPM Austrian Schilling [ATS] 奥地利先令
IMBqy -q authentication 认证；鉴证
RG cT authority to purchase 委托购买证；委购书
X6PfOep authorization 认可；核准；授权；授权书
j \SDw authorization by direction 指示授权
W[ b/.u5z: authorization by instruction 指令授权
2-
)Ml* authorization by warrant 令状授权
l{ k authorization of unit trust 单位信托的认可
N24+P5 authorized agent 指定代理人
]H RE-g authorized capital 法定资本
0GB6.Ggft authorized clerk 出市员
m<j ^cU#J authorized dealer 认可交易商
\.{?TB authorized financial institution 认可财务机构
zMDR1/|D authorized fund 认可基金
tW(E\#!|p< authorized fund house 获授权的基金公司；认可基金公司
Z"P{/~HG authorized institution 认可机构
cq/)Yff@: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
v<O \ l~S authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
wH<S0vl authorized insurer 获授权保险人；获认可承保人
n_5g :`Y authorized investment 特准投资项目
z*Fl ZLHY authorized person 获授权人
Ih{~?(V$ authorized representative 获授权代表
2)G ZU authorized share capital 法定股本
*rWE.4=& automated quotation system 自动报价系统
0KEytm] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
q.#aeqKBP 自动交易系统〔香港期货交易所有限公司〕
Od"-w<' automatic adjustment mechanism 自动调整机制
, L`qV automatic adjustment system 自动调整系统
L&eO?I=, Automatic Clearing House 自动票据交换所
n^'{{@&(v automatic exchange rates accumulation system 自动化汇率累集系统
H94$Xi"Bd Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9[:nW p^ automatic teller machine [ATM] 自动柜员机
/wmJMX autopay 自动转帐
9t= erhUr available assets 可用资产
kG%<5Q H available fiscal reserve 现存财政储备
4*'NpqC(_ available profit 可用利润
H~
( I Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
" <=^Sm average 平均；平均数；海损
bju0l[;= average basic salary 平均基本薪金
&:Q" "e! average consumer expenditure 平均消费开支；一般消费开支
CnAh Ef)b average cost 平均成本
l*h6 JgU average cost of land production 增辟土地平均成本
A+? n=I Hh average daily turnover 平均每日成交额
]t<% v_K average daily wage rate 平均每日工资率
/+'@}u
| average expenditure pattern 平均开支模式
-5.>9+W8I average growth rate 平均增长率
j&8U: Q, average net fixed assets 固定资产平均净值
_, vJ0{* average of relatives 相对价格平均数
5"{wnnY%K} average price 平均价格
t#kmtJC average propensity to consume 平均消费倾向；一般消费倾向
kQ|}"Tw7 average propensity to save 平均储蓄倾向；一般储蓄倾向
|s| RJA1 average rate 平均率
X~lOFH;}q average revenue 平均收入；平均收益
sW [42A average stock 平均库存；平均存货
i3YAK$w;& average yearly rent 平均年租
b%AYYk)d? avoidance of double taxation 避免双重课税
X!r!lW avoidance of tax 避税
