A:
mx#%oJnsi A share Ａ股；甲类股份
r. lHlHl abatement of tax 减税；减扣免税额
\t 5_ V)P ABN AMRO Bank N.V. 荷兰银行
!9.F I{W above-the-line expenditure 线上项目支出；经常预算支出
Ii&p v above-the-line receipt 线上项目收入；经常预算收入
{,u} )U2 ABSA Asia Limited 南非联合亚洲有限公司
*nYg-) absolute change 绝对数值变更
"7'P Lo3O absolute expenditure 实际开支
s/B_ absolute guideline figure 绝对准则数字
:d pw r 9) absolute interest 绝对权益
!FD d5 CS absolute order of discharge 绝对破产解除令
I,< ?Kv absolute profit margin 绝对利润幅度
= Z{jc absolute value 实值；绝对值
R$+p4@?S absolutely vested interest 绝对既得权益
z(>QGzyc absorbed cost 已吸收成本；已分摊成本
,`02fMOLc absorption 吸收；分摊；合并
d14 n > absorption rate 吸收率；摊配率；分摊率
G$2@N6 ACB Finance Limited 亚洲商业财务有限公司
Oxa 8u e? acceptable form of reciprocity 合理的互惠条件
.cHkh^EDY acceptable rate 适当利率；适当汇率
%`QgG acceptance agreement 承兑协议
Q6wa-Y, acceptance for honour 参加承兑
8d2\H*a9 ~ acceptor 承兑人；接受人；受票人
S~hu(x# acceptor for honour 参加承兑人
f%i%QZP accident insurance 意外保险
8*x=Fm,Ok Accident Insurance Association of Hong Kong 香港意外保险公会
YYT#{>& accident insurance scheme 意外保险计划
x NjQ"'i8 accident year basis 意外年度基准
eWN g?*/ accommodation 通融；贷款
CmV &+C$V% accommodation bill 通融票据；空头票据
! \$V?*p7 accommodation party 汇票代发人
W+/_0GgQ3 account balance 帐户余额；帐户结余
_m[DieR account book 帐簿
o.k DOqd account collected in advance 预收款项
}i,r{Y]s] account current book 往来帐簿
V[uSo$k+> account of after-acquired property 事后取得的财产报告
.6T0d
4 ,1 account of defaulter 拖欠帐目
Q4h Y\\Hi account payable 应付帐款
R :(-"GW' account payee only [A/C payee only] 只可转帐；存入收款人帐户
6M. |W; account receivable 应收帐款
\=7jp|{Yl account receivable report 应收帐款报表
Mm(#N/ account statement 结单；帐单；会计财务报表
d# ]hq y account title 帐户名称；会计科目
3h:y[Vm#9y accountant's report 会计师报告
g njhy 1o Accountant's Report Rules 会计师报告规则
7F6 B accounting and auditing procedure 会计与审计程序；会计与核数程序
/`7+Gy< Accounting Arrangements 《会计安排》
|35OA/O?X accounting basis 会计基础
s'oNW accounting by Official Receiver 破产管理署署长呈交的帐目
tv.<pP9-C Accounting Circular 《会计通告》
NPS*0 y/ accounting class 会计类别
#4b]j".P!n accounting date 记帐日期；会计结算日期
TYb$+uY accounting for money 款项核算
`CH,QT7e Accounting Officer 会计主任
b c4 V& accounting period 会计报告期；会计期
]d-.Mw,' accounting policy 会计政策；会计方针
vsZ?cd accounting practice 会计惯例
! xG*W6IT accounting principle 会计准则
\D y|}LE accounting record 会计记录
ka Xq. accounting report 会计报告
pmvd%X\f Accounting Services Branch [Treasury] 会计事务部〔库务署〕
];4!0\ M Accounting Society of China 中国会计学会
U: Wet, accounting statement 会计报表
YcX\t6VK accounting system 会计制度；会计系统
gK9d `5 accounting transaction 会计事项；帐务交易
!{ (Bc8
hT accounting treatment 会计处理
CUYA:R< ) accounting year 会计年度
3V?x&qlP> accretion 增值；添加
RG""/x ; accrual 应计项目；应累算数目
*; ]}`r accrual basis 应计制；权责发生制
#MlpOk*G accrual basis accounting 应计制会计；权责发生制会计
Y}v3J(l accrue 应累算；应计
U31@++C[ accrued benefit 应累算利益
<K`E*IaW accrued charges 应计费用
j 7gw?, accrued cumulative preference share dividend 应累算的累积优先股股息
xsn=Ji2 F accrued expenses 应累算费用
)?UoF&c/ accrued interest payable 应付利息；应计未付利息
Jp_#pV*}: accrued interest receivable 应收利息；应计未收利息
r+8D|stS accrued right 累算权益
j&oRj6;Ha+ accruing profit 应累算的利润
#}FUa u$ accumulated fiscal reserve 累积财政储备
V(F9=r<X accumulated profit 累积利润；滚存溢利
_OTVQo Ap accumulated reserve 累积储备
Bskp&NV': accumulation of surplus income 累积收益盈余
.W qqP acquired assets 既得资产
M|K^u.4 acquisition 收购；购置；取得
h7!O
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%z-*C'j5H acquisition expenses 购置费用
HyU: BW;
acquisition of 100% interest 收购全部股权
p>;@]!YWQ acquisition of control 取得控制权
=I546($ acquisition of fixed assets 购置固定资产
;6Yg} L acquisition of shell “买壳”
LCH\;07V# acquisition price 收购价
wu A? t act of God 天灾
gK`w|kh` acting partner 执事合伙人
,M ;9|kE* active market 买卖活跃的市场；交投畅旺的市场；旺市
Vv}R
S@4U active partner 积极参与的合伙人
LK~aLa5wG active trading 交投活跃
]|.ked actual circulation 实际流通
^0}ma*gi~ actual cost 实际成本
)ZpI%M?) actual expenditure 实际开支；实际支出
tLTavE[@ actual income 实际入息；实际收入；实际收益
& Y=0 0 actual market 现货市场
1 4B',]` actual price 现货价；实际价格
%7)TiT4V actual profit 实际利润
3X`9&0:j% actual quotation 实盘；实际价位；实际报价
v}6iI}r actual year basis 按实际年度计算
)x7n-|y6 actuals 实货
0bDc
4m actuarial investigation 精算调查
\X:e9~ actuarial principle 精算原则
oT) :#,s actuarial report 精算师报告
M}x%'=Pox Actuarial Society of Hong Kong 香港精算学会
**Ioy+ actuarial valuation 精算师估值
iVI& actuary 精算师
% S^hqC ad referendum agreement 暂定协议；有待覆核的协定
05 q760I+ ad valorem duty 从价税；按值征税
BsIF3sS#9 ad valorem duty system 从价税制
[~ s+,OO9) ad valorem fee 从价费
QDg5B6>$ ad valorem tariff 从价关税
_|#abLh% additional allowance 额外免税额
B2ln8NF#Q additional amount for unexpired risk 未过期风险的额外款额
)}`z<)3jP additional assessable profit 补加应评税利润
6iyl8uL0J additional assessment 补加评税
# dWz,e3 additional commitment 额外承担
Lj<TzPzg* additional commitment vote 额外承担拨款
P_1 WJ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
hpF_@n
additional dependent parent allowance 供养父母额外免税额
qY#*LqV additional provision 额外拨款
WzN c= @[W additional stamp duty 附加印花税
PN
l/}' additional tax 补加税罚款；补加税款
RW. qw4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9efDM adjudged bankrupt 被裁定破产
&-yRa45? adjudicated bankrupt 裁定破产人
K
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atc adjudication fee 裁定费；评定印花税额手续费；评估契据费
p|-MwCeH adjudication of bankruptcy 裁定破产；宣告破产
SN}K=)KF# adjudication of insolvency 裁定无力偿还债务
5qtk#FB adjusted actual 经调整的实数；调整后的实数
j%Au0k adjusted current assets 经调整的流动资产；调整后的流动资产
rUb{iU;~m adjusted figure 经调整的数字；调整后的数额
;` 78h?` adjusted liabilities 经调整的负债；调整后的负债
$*#^C;7O adjusted loss 经调整的亏损；调整后的亏损
)4
4Y`v adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
*OG<+#*\_? adjusted profit 经调整的利润；调整后的利润
i-OD"5a` adjusted surplus 经调整的盈余额；调整后的盈余额
c,~uurVi adjusted value 经调整的价值；调整后的价值
bkV<ZUW|; adjustment 调整；修订；理算〔保险〕
>z W2w2 O3 adjustment centre 调剂中心
j ~-N2b6z adjustment lag 调整过程的时间差距；调整时差
8!{*!|Xd adjustment mechanism 调整机制
2<EV
iP9 adjustment of loss 亏损调整
?}cmES kX@ adjustment process 调整过程；调整程序
"[_j8,t` adjustment range 调整幅度
.`OU\LA administered exchange rate 受管制汇率
F}_b7 |^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;'n%\*+fHH administration expenses 行政费用
=GX5T(P8k administration fee 手续费；行政费
+#FqC/`l administration in bankruptcy 破产管理
7 m{lOR administration order 遗产管理令
xaMDec V administrator 管理人；遗产管理人
f8:nKb>nq$ administrator of the estate 遗产管理人
hJEd7{n admission of debt 债项承认书
ka9@7IFM admission of proof 接纳债权证明
@Ln v advance 放贷款项；垫付款项；预支款项；预付款项
HoGYgye= advance account 暂支帐目；预付款帐户
MYS`@%ZV#k advance compensation 预付补偿金
t`Z'T qP R advance from shareholder 股东垫款
og}R i!^ advance pending reimbursement 预支以待日后付还
'Cc~|gOgD advanced economy 先进经济体系
> 3uNh:|>/ advancement 预付；预付财产
,eyh%k*hz advances warrant 垫款令
8_('[89m advancing 贷出
u9hd%}9Qd? adverse balance 逆差
{v|!];i adverse exchange 逆汇
^1S{:: advertisement addressed to shareholders 在报章刊登的致股东通告
ks#3
o+ advice for collection 托收通知书
)UKX\nD"0 advice of drawing 提款通知书；汇票通知书
y8k8 Hd1<f advice of payment 付款通知
7}X1A !1 Advisory Committee [Securities and Futures Commission]
%10ONe} 谘询委员会〔证券及期货事务监察委员会〕
}nd>SK4 Advisory Committee on Diversification 经济多元化谘询委员会
H9*k(lnz` affidavit 誓章；遗产申报誓章
>@2<^&K` affidavit of no receipt 述明无收款的誓章
zZ=SAjT QP affiliate 联号；联营公司；附属公司
:<J7 g`f affiliated company 附属公司；联号；联营公司
^9Pr`\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:V'99Esv` affordability 负担能力
~Gu$E qQ African Development Bank [AfDB] 非洲开发银行
Ek{Q NlQ]4 after-acquired property 事后取得的财产
0caZ_-zU after-hours dealing 市后交易
1rm \ u% after-tax profit 税后盈利；税后利润；税后溢利
=tOB f RM agency agreement 代理协议
FiUQ2w4 agency expenses 代理机构的开支
~ [ufL25K agency fee 代理费
B0@
Tz39= Agency Law 《代理法》
e|]e\Or> agent 代理人；承销人
XGl2rX& agent of company 公司代理人
pm6#azQ agent's fee 代理人费；经纪费
p) 8 S]p] aggregate 总计；总数；总体数字
s;VW
% e aggregate amount 总款额；总额
r2=@1=?8 aggregate assets and liabilities 总体资产与负债
)5}<@Q l aggregate at constant price 按固定价格计算的总体数字
V`I4 "}M1 aggregate demand 总需求
7}kJp%- aggregate gross position 总持仓量
! ?g+'OM aggregate limit 总限额
ix!xLm9\ aggregate of salaries tax 合计薪俸税
m/=n z. aggregate performance 总体表现；总体业绩
A=N$5ZJ aggregate supply 总体供应
+RooU?Aq aggregate surplus 总盈余
AP&//b,^M aggregate total 整体总额
CP7dn/ aggregate value 总值；合计价值
C"I
jr=w aggregated basis 合计基准
t(z]4y aggregated net chargeable income 合计应课税入息实额
2&1mI>:F aggregation 合并计算；合计；总和
2aYBcPFQh# aggregation of incomes of husband and wife 夫妇入息合并计算
Scrj%h%[ aggregation of property 财产的总和
xo[o^go agio 差价；贴水
?:"ABkL|+Y Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
6
VEB2F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
n28JWkK8 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
[dJ!JT/X{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rwP#Yj[BK+ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
I"Zp^j Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K<>kT4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e5' I W__ agreement for a settlement 授产协议
h4;kjr}h} agreement for assignment 转让协议
jK w
9 6 agreement for sale 售卖协议；买卖协议
G2` z?);1b agreement for sale and purchase 买卖协议
~5KcbGD~ agreement for the payment of interest 支付利息协议
` c agreement for the repayment of money 还款协议
y!FO agreement of reinsurance 再保险协议
| b'Ut)E Agricultural Bank of China 中国农业银行
E %mEfj7 air passenger departure tax 飞机乘客离境税
nfEbu4| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
W==~ 9 airport tax 机场税
2R/|/>T v alcohol duty 酒精税
9!( 8o alienation 让与；让渡；转让
T\l`Y-vu alimony 生活费；赡养费
*tXyd<_Hd All Ordinaries Index [AOI] 所有普通股指数
!xsfhLZK all risks 全险；综合险
*vb"mB All Sales Record for Stock Market 《股票市场成交报告》
vIV|y>;g Allied Capital Resources Limited 新联财务有限公司
,Z{\YAh1 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8b/$Qp4d allocation letter 拨款信件
YG\#N+D allocation of fund 分配款项；预留款项
QEyL/#Q allocation of profit 利润分配；溢利分配
2"ax*MQH<^ allocation warrant 拨款令
+z;*r8d<X allotment 分配；配股
_T\ ~% allotment notice 股份配售通知；配股通知
(nqry[g& allotment of shares 股份分配
c -+NWC allowable 可获宽免；免税的
}A 3/( allowable business loss 可扣除的营业亏损
7+HK_wNi allowable expenses 可扣税的支出
$TIeeTB allowance 免税额；津贴；备抵；准备金
:j&enP5R(q allowance for debts 债项的免税额
~o'1PAW7 allowance for depreciation by wear and tear 耗损折旧免税额
~q`!928Gu allowance for funeral expenses 殡殓费的免税额
}5
rR^ryA allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xM jn=\} allowance for repairs and outgoings 修葺及支出方面的免税额
@|
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~c)&9' alteration of capital 资本更改
26j<>>2 alternate trustee 候补受托人
h^3gYL7O6 amalgamation 合并
'< Zm>L& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h:4(Gm; ambit of charges 征税范围；收费范围
}* :3] amended valuation 经修订的估值
6 >kU Lp American Commodities Exchange 美国商品交易所
+CSp L2@ American Express Bank Limited 美国运通银行
F6\{gQ<E American Stock Exchange 美国证券交易所
Hx.|5n,5 amortization 摊销
9X*N k~}Y amount due from banks 存放银行同业的款项
hr
vTFJ amount due from banks abroad 存放海外银行同业的款项
&=@{`2& amount due from holding companies 控股公司欠款
z D{]3pg amount due from local banks 存放本港银行同业的款项
4(L mjue]? amount due to banks 银行同业的存款
si0}b~t amount due to banks abroad 海外银行同业的存款
w ps/{h, amount due to holding companies 控股公司存款
#UM,)b H amount due to local banks 本港银行同业的存款
D[$"nc/ amount due to outport banks 外埠银行同业的存款
CNNqS^ct amount for note issue 发行纸币的款额
[> HKRVy amount of bond 担保契据的款额
[mtp-4* amount of consideration 代价款额
ob 7'''i amount of contribution 供款数额
VX)8 pV$ amount of indebtedness 负债款额
65LtCQ } amount of principal of the loan 贷款本金额
l(>6Yq amount of rates chargeable 应征差饷数额
a{ 8a[z amount of share capital 股本额
"| '~y}v_ amount of sums assured 承保款额
dseI~} amount of variation 变动幅度
Z LQmEF[> amount of vote 拨款数额
!#0)`4O amount payable 应付款额
j<^!"_G]*? amount receivable 应收款额
5%,3)H{;t Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.<m]j;|6 analysis 分析
Zl>SeTjB- ancillary risk 附属风险
^6W} ZLp annual account 周年帐目；周年帐目报表；年度决算；年结
k~[jk5te annual accounting date 年结日期
#49l\>1 z annual allowance 每年免税额；年积金；年度津贴；年津
<9@n / annual balance 年度余额
Z=Y 29V8 annual disposable income 每年可动用收入
<nk |Z'G E annual estimates 周年预算
Nc+0_|, annual fee 年费
>G`p T# annual general meeting 周年大会
hUMG} < annual growth rate 年增率；每年增长率
c9/w{}F annual long-term supplement 长期个案每年补助金
JH?ohA annual pensionable emolument 可供计算退休金的年薪
Cv#aBH'N annual report 年报
T~ UDD3 Annual Report on the Consumer Price Index 《消费物价指数年报》
+5y^c |L0 annual return 周年报表；周年申报表；每年报税表格
";/]rwHa) Annual Return Rules 《周年报表规则》
}c,b]! : annual review of consumer prices 每年消费物价回顾
TEV DE S annual roll-forward basis 逐年延展方式
#0AyC.\ annual salary 年薪
)\+Imn annual statement 年度报表；年度决算表
fJ}e 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
i c{I annuitant 年金受益人
:w8{BIUN) annuity 年金
$0Y`> 3 annuity contract 年金合约
Z %pc" annuity on human life 人寿年金
v obC/m antecedent debt 先前的债项
%FjU tB ante-dated cheque 倒填日期支票
*BKD5Ew S anticipated expenditure 预期开支
{K|?i9 K anticipated net profit 预期纯利
N' b GL% anticipated revenue 预期收入
1H-Wk anti-inflation measure 反通货膨胀措施
MHwfJ {"zo anti-inflationary stance 反通货膨胀立场
2s }S 9 apparent deficit 表面赤字
bm# 5bhX\| apparent financial solvency 表面偿债能力
*R 6lK& apparent partner 表面合伙人
'n| U
application for personal assessment 个人入息课税申请书
hb3n-
r O application of fund 资金应用
k+_>`Gre} application to release as liquidator and to destruct the books of accounts and documents
O*N:A[eW 申请免除清盘人职务及毁灭帐簿与文件
o)I)I/v appointed actuary 委任精算师
YJ~<p H appointed auditor 委任核数师；委任审计师
H; `F}qQ3 appointed trustee 委任的受托人
VxY]0&sq appointer 委任人
3,p!Fun:r apportioned pro rata 按比例分摊
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`F[0- apportionment 分配；分摊
rmg\Pa8W> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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|Ls apportionment formula 分摊方程式
>nkVZ;tL apportionment of estate duty 遗产税的分摊
FG${w.e< appraisal 估价；评估
qGX@mo({ appreciable growth 可观增长
h3F559bw/< appreciable impact 显着影响
$:s@nKgnD~ appreciable increase 可观增长
5AT^puL]] appreciation 增值；升值
s9C^Cy^su appreciation against other currencies 相对其他货币升值
0H_Ai=G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+s#%\:Y M appreciation tax 增值税
P(PBOB97 appropriation 拨款；拨用；拨付
x(c+~4:_M appropriation account 拨款帐目
nWK8.&{. Appropriation Bill 拨款法案
HxbzFu?h appropriation-in-aid system 补助拨款办法
xOkdu k] approved assets 核准资产
D5"5`w=C approved basket stock 认可一篮子证券
&[yC M! approved budget 核准预算
wH"9N+82M approved charitable donation 认可慈善捐款
IJf%OA>v approved charitable institution 认可慈善机构
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approved currency 核准货币；认可货币
\ ]>821r approved estimates 核准预算
APl]EV" l approved estimates of expenditure 核准开支预算
QN8+Uj/zx approved overseas insurer 核准海外保险人
vU%o5y: approved overseas trust company 核准海外信托公司
bqn(5)% { approved pooled investment fund 核准汇集投资基金
:^(y~q? approved provident fund scheme 认可公积金计划
45 biy(qa approved provision 核准拨款
X1w11Z7o approved redeemable share 核准可赎回股份
$z!G%PO1% approved regional stock 认可地区性证券
H:~bWd'iz approved retirement scheme 认可退休金计划
8cO?VH,nk approved subordinated loan 核准附属贷款
|k~AGc arbitrage 套戥；套汇；套利
[>NMuwtG arbitrageur 套戥者；套汇者
%Za}q]? arbitrary amount 临时款项
_sy{rnaqvb arrangement 措施；安排；协定
4`?PtRX arrears 欠款
5 =;cN9M@ arrears of pay 欠付薪酬
ztU"CRa8 arrears of revenue 逾期未收税款；逾期未收的帐项
o?ug`m" articles of association 组织章程；组织细则；组织章程细则
@. sn Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
6zM:p / ascertainment of profit 确定利润
:[@rA;L "Asia Clear" “亚洲结算系统”
U_VP\ 03 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
tE0{ae Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Nd(3q]{ Asian Development Fund [ADF] 亚洲发展基金
!$98 U~L Asian dollar bond 亚洲美元债券
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yA Asian dollar market 亚洲美元市场
w!UF^~ Asian dollar rate 亚洲美元利率
KY&Lv^1_| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|}{gE=] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`N[@lV\xp! asked price 沽盘；喊价；索价；卖方报价
JOuy _n assessable income 应评税入息
pwMA,X/{ assessable loss 应评税亏损
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8Vd assessable profit 应评税利润
i>S@C@~ assessable value 应评税值
Qw_uw QZ) assessed profit 估定利润
1*A^v assessed value 经评估价值
bF9.k assessment 评税；评定；估价；评税单
&Sb)a assessment number 评税编号；估价编号
zgFL/a < assessment of additional tax 补加税评税
L%H\|>k` assessment of performance 业绩评估；实绩评价
MO0t Assessor 评税主任
((Av3{05H& asset price bubbles 资产价格泡沫
ta95]|z"j asset-backed securities 具资产保证的证券
_L=-z*a\ assets accretion 资产增值
>4@w|7lS assets and liabilities 资产与负债
g]j&F65D assets betterment statement 资产递增表；资产改进表
~AWn 1vFc assets lending 实物放款；有抵押贷款
1Z 0Qkd( assets of the company passing on the death 死者去世时转移的公司资产
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=cZ.HP assets pledged as security for liabilities 用作负债抵押的资产
9O &]!ga assets portfolio 资产投资组合
p7AsNqEp assets price 资产价格
]ovtH .y assets quality 资产质素
OM.-apzC assets realization 资产变现
HG /fp<[ assets refinancing arrangement 资产再集资安排
=m<b+@?T assets securitization 资产证券化
'g <"@SS+ assets situated outside Hong Kong 在香港以外地方的资产
<IIz-6*V assets stripping 削减资产；拆卖资产
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(z\pi1 assets value 资产值
2aTq?ZR|8A assignee 承让人
NEIF1( : assignment 转让；转让书；转让契
@=G [mc\ assignment of interest 权益转让
(<B %Gy@ assignment of letters patent and trade mark 专利证书及商标转让
cQ$[Ba assignment of property 物业转让；物业转让书
~;6^n assignment right 转让权
*_YH}U assignor 转让人
AxEdQRGk associate 有联系的人；有关连人士；相联者；合伙人；联系人
qJ5b ;= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?Xpk"N7 associate member 附属会员
U;kN o3= associated body corporate 相联法人团体
fhn$~8[_A associated company 相联公司；联属公司
6 _V1s1F associated corporation 相联法团
'hu' }F{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
CE{2\0Q 公认会计师公会〔英国〕
Cn=#oE8(A Association of Futures Exchange Brokers 香港期货经纪协会
a`:F07 r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
k@9hth2Q association of underwriters 承保人组织
A1;'S<a assumption of control 接管
7%$3`4i`O assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
qYo U\y7 at 19XX price 按一九ＸＸ年价格计算
7*K 2zu3 at a discount 按赔价计算；按贴水价格计算；打折扣
,2U at a premium 按溢价计算；按升水价格计算
W)Mz1v #s at call 通知付款；按通知
= ,6X_m at constant market price 按固定市价计算
},X.a@: at constant price 按固定价格计算
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AU7V| at cost 按成本计算
Mq\?J{E at current market price 按当时市价计算；按现时市价计算
G _q t~U at current price 按当时价格计算；按现时价格计算
QeT~s5 H at factor cost 按要素成本计算；按生产要素成本计算
<8~c7kT ' at money-of-the-day price 按付款当日价格计算
_9"ZMUZ{ at or better 按指定或较佳价位〔买卖指令〕
L{1[:a)']B at par 按面值计算；平价
$ r-rIW5\ at sight 见票即付
djoP`r at the close 按收市盘
'w1ll9O at the opening 按开市盘
CXGMc)#>f attestation 见证；见证条款
A|PZ<WAY at-the-money option 平价期权
%qqCpg4 attorney 受权人；受托代表人
ts@w 9| attornment 新拥有人承认书
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Jn_ attributable profit 可归属利润
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uM R attributable share value 可归属股份价值
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;V Auckland Stock Exchange 奥克兰证券交易所
zr A3bWs auction 拍卖
yD$d^/: auctioneer 拍卖商
'Sgz\ =K audit 审计；核数
CXuMNa Audit Commission 审计署
9]T61Z{OW1 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:3s^, g 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〕
ci+a jON audit review 帐目审查
>`[+24e Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&*8.%qe; audited account 审计帐目；经审计的帐目
$mf O:% audited annual account 经审计的周年帐目
g0Q YBrp audited balance sheet 经审计的资产负债表
H >D? auditor 核数师；核数主任；审计师
FQ 0 ; %Z auditor's certificate 核数师证明书；审计师证明书
K[?@nl?,z auditor's report 核数师报告；审计师报告
Wc m'E3c, Aussie bond 澳元债券
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pH{y austerity budget 紧缩预算
`wIWK7i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
C2b<is=H: Australia All Ordinaries Index 澳洲所有普通股票指数
a".iVf6y Australian Dollar [AUD] 澳元
zRgGSxn Australian Options Market 澳大利亚期权市场
ZmkH55Cn Australian Securities Commission 澳洲证券事务监察委员会
FWp ?l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^Nds@MR{8' Australian Stock Exchange 澳大利亚证券交易所
c M<08-:v Austrian Schilling [ATS] 奥地利先令
4Wvefq" authentication 认证；鉴证
oV9{{ authority to purchase 委托购买证；委购书
M @G\b^ " authorization 认可；核准；授权；授权书
7/KK}\NE authorization by direction 指示授权
hAds15 %C authorization by instruction 指令授权
Pd; 8<UMk authorization by warrant 令状授权
x1Z'_Qw authorization of unit trust 单位信托的认可
7$Wbf4 authorized agent 指定代理人
?MfwRWY authorized capital 法定资本
a*&&6Fo authorized clerk 出市员
Z:<wB#G authorized dealer 认可交易商
n``9H 91 authorized financial institution 认可财务机构
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/L authorized fund 认可基金
)Pc>+} D authorized fund house 获授权的基金公司；认可基金公司
=j20A6gND authorized institution 认可机构
p1.3)=T authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
M(C$SB> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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^fb authorized insurer 获授权保险人；获认可承保人
ePR9r } authorized investment 特准投资项目
j4 `+RS+q authorized person 获授权人
9D ,!] authorized representative 获授权代表
j,9/eZRZ authorized share capital 法定股本
I (k(p\l % automated quotation system 自动报价系统
$tc1 te Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|#BN!kc 自动交易系统〔香港期货交易所有限公司〕
xDPR^x Y automatic adjustment mechanism 自动调整机制
?|Z~mE automatic adjustment system 自动调整系统
l+wfP76w Automatic Clearing House 自动票据交换所
0N]\f.=` automatic exchange rates accumulation system 自动化汇率累集系统
GjN6Af~} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
92C; a5s automatic teller machine [ATM] 自动柜员机
7hLh} autopay 自动转帐
g HxR w available assets 可用资产
E{^W- available fiscal reserve 现存财政储备
a3A3mBw available profit 可用利润
e7-IqQA{3C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
tv~Y5e&8 average 平均；平均数；海损
o xUBlye average basic salary 平均基本薪金
p y%~Qz% average consumer expenditure 平均消费开支；一般消费开支
eR`Q7]j] - average cost 平均成本
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average cost of land production 增辟土地平均成本
amX1idHo^ average daily turnover 平均每日成交额
1D!MXYgm1b average daily wage rate 平均每日工资率
WjSu4 average expenditure pattern 平均开支模式
@)!N{x? average growth rate 平均增长率
l& kZ6lZ average net fixed assets 固定资产平均净值
&v;o }Q}E{ average of relatives 相对价格平均数
W4P+?c>'2 average price 平均价格
^ rUq{ average propensity to consume 平均消费倾向；一般消费倾向
J ,=ZUh@M average propensity to save 平均储蓄倾向；一般储蓄倾向
1U ^KN~! average rate 平均率
0S&J=2D! average revenue 平均收入；平均收益
mfffO G average stock 平均库存；平均存货
E.0J94>iM average yearly rent 平均年租
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^? avoidance of double taxation 避免双重课税
z;/8R7L& avoidance of tax 避税
