A:
"3i80R\w`F A share Ａ股；甲类股份
LQ(5D_yG. abatement of tax 减税；减扣免税额
*x o;pe)9 ABN AMRO Bank N.V. 荷兰银行
H~dHVQtJZ above-the-line expenditure 线上项目支出；经常预算支出
Am4^v?q above-the-line receipt 线上项目收入；经常预算收入
;y~{+{{Ow ABSA Asia Limited 南非联合亚洲有限公司
M |({
4C absolute change 绝对数值变更
H9san5{ absolute expenditure 实际开支
oS#'u 1k absolute guideline figure 绝对准则数字
it\DZGsg absolute interest 绝对权益
sL AuR absolute order of discharge 绝对破产解除令
w0j/\XN 2s absolute profit margin 绝对利润幅度
4]aiT8 )) absolute value 实值；绝对值
./&zO{|0] absolutely vested interest 绝对既得权益
^>X)"'0+ absorbed cost 已吸收成本；已分摊成本
A6NxM8ybn+ absorption 吸收；分摊；合并
$ ~,}yh; absorption rate 吸收率；摊配率；分摊率
<< ; HY}s ACB Finance Limited 亚洲商业财务有限公司
7*>S ;$ acceptable form of reciprocity 合理的互惠条件
lTr*'fX acceptable rate 适当利率；适当汇率
(\T0n[ acceptance agreement 承兑协议
8L -4}!~C acceptance for honour 参加承兑
)b& -3$? acceptor 承兑人；接受人；受票人
~3bZ+*H> acceptor for honour 参加承兑人
>^yc=mM(g3 accident insurance 意外保险
IObx^N_K Accident Insurance Association of Hong Kong 香港意外保险公会
-!|WZ accident insurance scheme 意外保险计划
cZgMA8
F accident year basis 意外年度基准
zRV!(Y accommodation 通融；贷款
?AnjD8i accommodation bill 通融票据；空头票据
^.D}k accommodation party 汇票代发人
ss`P QN account balance 帐户余额；帐户结余
\6lh `U account book 帐簿
ms}f>f= account collected in advance 预收款项
8VP"ydg-U account current book 往来帐簿
y7JZKtsFA account of after-acquired property 事后取得的财产报告
!.3R~0b account of defaulter 拖欠帐目
Il{^
j6 account payable 应付帐款
wy{ \/?~c account payee only [A/C payee only] 只可转帐；存入收款人帐户
]^:hyO K account receivable 应收帐款
g5[ D& account receivable report 应收帐款报表
_\dt?(m| account statement 结单；帐单；会计财务报表
sn-)(XU! account title 帐户名称；会计科目
?C
&x/2lt accountant's report 会计师报告
OGJ=VQA Accountant's Report Rules 会计师报告规则
P3iA(3I24< accounting and auditing procedure 会计与审计程序；会计与核数程序
rQ Accounting Arrangements 《会计安排》
=n-z;/NL accounting basis 会计基础
)?w&oIj5 accounting by Official Receiver 破产管理署署长呈交的帐目
%5JW< 9 Accounting Circular 《会计通告》
M o}H_8y accounting class 会计类别
B(j 02<- accounting date 记帐日期；会计结算日期
1$$37?FE accounting for money 款项核算
|JUe>E* Accounting Officer 会计主任
-<^jG rb accounting period 会计报告期；会计期
LBiow d[ accounting policy 会计政策；会计方针
Z-)[1+Hs accounting practice 会计惯例
-IBO5;2_ accounting principle 会计准则
YP[LQ> accounting record 会计记录
3{N\A5 ~ accounting report 会计报告
n6b3E * Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"7Eo>g Accounting Society of China 中国会计学会
c[SU5 66y accounting statement 会计报表
GR, J0LT accounting system 会计制度；会计系统
AG] W O8f) accounting transaction 会计事项；帐务交易
K7IyCcdB accounting treatment 会计处理
wms 1IV%; accounting year 会计年度
v&xKi>A il accretion 增值；添加
ht?CH Uu accrual 应计项目；应累算数目
c~ P)4(udT accrual basis 应计制；权责发生制
D" L|"qJ accrual basis accounting 应计制会计；权责发生制会计
jFtg.SD accrue 应累算；应计
~32Pjk~ accrued benefit 应累算利益
jm[}M accrued charges 应计费用
BBcj=]"_ accrued cumulative preference share dividend 应累算的累积优先股股息
Fse['O~ accrued expenses 应累算费用
#c-b}.R accrued interest payable 应付利息；应计未付利息
b SQRLxF accrued interest receivable 应收利息；应计未收利息
JwZ?hc accrued right 累算权益
)S^z+3p accruing profit 应累算的利润
EYG"49
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sltk@ accumulated profit 累积利润；滚存溢利
J' W}7r accumulated reserve 累积储备
)o{VmXe@@ accumulation of surplus income 累积收益盈余
5O&d3;p' acquired assets 既得资产
N/K=Ygv. acquisition 收购；购置；取得
~z5@V5 z acquisition cost 购置成本
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c2* acquisition expenses 购置费用
<P1rq M9^ acquisition of 100% interest 收购全部股权
!2z!8kI acquisition of control 取得控制权
G*B$%?n acquisition of fixed assets 购置固定资产
QZ&4:K+{ acquisition of shell “买壳”
6 *Zj]is acquisition price 收购价
g Qy~kctQ# act of God 天灾
5:UyUB acting partner 执事合伙人
\<ZLoy_ active market 买卖活跃的市场；交投畅旺的市场；旺市
7F9;Su3. active partner 积极参与的合伙人
F" 'n4|q4n active trading 交投活跃
SET-8f actual circulation 实际流通
=+<d1W`>0 actual cost 实际成本
i X%[YQ | actual expenditure 实际开支；实际支出
V5AW&kfd actual income 实际入息；实际收入；实际收益
U Fe(4]^ actual market 现货市场
%*kLEA*v actual price 现货价；实际价格
#|Oj]bd(= actual profit 实际利润
}p=g*Zo*C; actual quotation 实盘；实际价位；实际报价
aVwH actual year basis 按实际年度计算
77*qkKr actuals 实货
sK&,):"]R actuarial investigation 精算调查
7S<UFj actuarial principle 精算原则
1* ^'\W. actuarial report 精算师报告
dAL3. % Actuarial Society of Hong Kong 香港精算学会
/Wu |)tx actuarial valuation 精算师估值
n_P 3\Y| actuary 精算师
(bv,02 ad referendum agreement 暂定协议；有待覆核的协定
A " S/^< ad valorem duty 从价税；按值征税
h* 3{6X#(/ ad valorem duty system 从价税制
1CkdpYjsj ad valorem fee 从价费
g6%Z)5D]! ad valorem tariff 从价关税
^ S additional allowance 额外免税额
.wy$-sG81 additional amount for unexpired risk 未过期风险的额外款额
@*(4dt:V additional assessable profit 补加应评税利润
H-I{-Fm additional assessment 补加评税
OR4!YVVQ additional commitment 额外承担
oq$w4D0Z additional commitment vote 额外承担拨款
% ucjMa>t additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
f8'MP9Lv additional dependent parent allowance 供养父母额外免税额
rC BfD additional provision 额外拨款
02 \JzBU additional stamp duty 附加印花税
=X-Tcj?3g additional tax 补加税罚款；补加税款
^:u?ye; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
O> c$sL0g adjudged bankrupt 被裁定破产
+@<KC adjudicated bankrupt 裁定破产人
!^y y0`k6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Hx2En:^Gf adjudication of bankruptcy 裁定破产；宣告破产
nX^1$')gp adjudication of insolvency 裁定无力偿还债务
T5|c$doQ adjusted actual 经调整的实数；调整后的实数
+th%enRB adjusted current assets 经调整的流动资产；调整后的流动资产
q'G,!];qL adjusted figure 经调整的数字；调整后的数额
Kesy2mE adjusted liabilities 经调整的负债；调整后的负债
hat>kXm2K adjusted loss 经调整的亏损；调整后的亏损
*hdC?m. _ 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
y&oNv
xG- adjusted profit 经调整的利润；调整后的利润
HjA_g 0u adjusted surplus 经调整的盈余额；调整后的盈余额
WKl +{e adjusted value 经调整的价值；调整后的价值
@hi f$ adjustment 调整；修订；理算〔保险〕
zl%>`k!> adjustment centre 调剂中心
--fFpM3EvS adjustment lag 调整过程的时间差距；调整时差
o' 'wCr% adjustment mechanism 调整机制
BqH]-'1G adjustment of loss 亏损调整
JOb MZA$ adjustment process 调整过程；调整程序
m C[UXN/ adjustment range 调整幅度
A8DFm{})c administered exchange rate 受管制汇率
u~1o(Zn
= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7N=-Y >$X administration expenses 行政费用
^2JpWY:|7 administration fee 手续费；行政费
j_cs;G: " administration in bankruptcy 破产管理
g{:< 2xI5P administration order 遗产管理令
jrMe G.e=D administrator 管理人；遗产管理人
wy,p &g)> administrator of the estate 遗产管理人
'ZP)cI:+X admission of debt 债项承认书
g(ogXA1 admission of proof 接纳债权证明
,Hn^z<f advance 放贷款项；垫付款项；预支款项；预付款项
Sr_V L:Gg advance account 暂支帐目；预付款帐户
9GLb"6+PK advance compensation 预付补偿金
'h1b1,b~
advance from shareholder 股东垫款
> \Sr{p5KR advance pending reimbursement 预支以待日后付还
j&R+2%
advanced economy 先进经济体系
58V[mlW)O0 advancement 预付；预付财产
9 QC.TG@ advances warrant 垫款令
iK()&TNz advancing 贷出
:dI\z]Y( adverse balance 逆差
G?c-79]U adverse exchange 逆汇
kAA>FI6 advertisement addressed to shareholders 在报章刊登的致股东通告
s{bdl[7 advice for collection 托收通知书
\e3`/D advice of drawing 提款通知书；汇票通知书
vZj`| advice of payment 付款通知
je/ !{( Advisory Committee [Securities and Futures Commission]
.dMVoG5 谘询委员会〔证券及期货事务监察委员会〕
7q =G&e7 Advisory Committee on Diversification 经济多元化谘询委员会
XT>.`, sv affidavit 誓章；遗产申报誓章
l fZ04M{2 affidavit of no receipt 述明无收款的誓章
E:`v+S_h affiliate 联号；联营公司；附属公司
@`3 6ku affiliated company 附属公司；联号；联营公司
"&.S&=FlI affirmation [estate duty] 非宗教式宣誓〔遗产税〕
;)AfB#:d affordability 负担能力
=
u[#2! African Development Bank [AfDB] 非洲开发银行
Px FWJ ?= after-acquired property 事后取得的财产
A]0 :8@k5 after-hours dealing 市后交易
_ *f after-tax profit 税后盈利；税后利润；税后溢利
=ONHK F[UJ agency agreement 代理协议
+HT1 ct+dI agency expenses 代理机构的开支
\daZ k /@ agency fee 代理费
vQ}6y Agency Law 《代理法》
VZ&
A%UFC agent 代理人；承销人
uw(NG.4 agent of company 公司代理人
X1{[}! agent's fee 代理人费；经纪费
!~ ]<$WZV aggregate 总计；总数；总体数字
'G\XXf% J aggregate amount 总款额；总额
Fs_]RfG aggregate assets and liabilities 总体资产与负债
w;UqEC V aggregate at constant price 按固定价格计算的总体数字
XW{>-PBg: aggregate demand 总需求
g-c ; }qz aggregate gross position 总持仓量
1923N]b aggregate limit 总限额
%p^.|Me7 aggregate of salaries tax 合计薪俸税
xL|;VyD aggregate performance 总体表现；总体业绩
05yZad* aggregate supply 总体供应
2*"Fu:a"`I aggregate surplus 总盈余
*]hBGr#6 aggregate total 整体总额
,)PiP/3B aggregate value 总值；合计价值
m5mu: aggregated basis 合计基准
g_5Q A)4x aggregated net chargeable income 合计应课税入息实额
xx{! 3 F aggregation 合并计算；合计；总和
i%e7LJ@5AW aggregation of incomes of husband and wife 夫妇入息合并计算
h$e En l} aggregation of property 财产的总和
=K'cM=WM6 agio 差价；贴水
jZ`;Cy\<B 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》
-7J| l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3 rLTF\ 《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》
N7E$G{TT Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_iNq"8>2 《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》
T91moRv Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Bqma\1cgb 《香港政府和大韩民国政府关于相互促进和保护投资协定》
lL1k.& |5m agreement for a settlement 授产协议
!*- >;:9B agreement for assignment 转让协议
2'=T[<nNB agreement for sale 售卖协议；买卖协议
Y0?5w0{ agreement for sale and purchase 买卖协议
T~Q JO0 agreement for the payment of interest 支付利息协议
Eu"_MgD agreement for the repayment of money 还款协议
`al<(FwGE agreement of reinsurance 再保险协议
.bBdQpF- Agricultural Bank of China 中国农业银行
jw-0M1B air passenger departure tax 飞机乘客离境税
*CHI2MB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&0f5:M{P airport tax 机场税
%p%%~ewmx alcohol duty 酒精税
N F)~W# alienation 让与；让渡；转让
:
]C ~gc alimony 生活费；赡养费
3R+|5Uq8~ All Ordinaries Index [AOI] 所有普通股指数
J!5$,%v all risks 全险；综合险
MEB it All Sales Record for Stock Market 《股票市场成交报告》
.^B*e6DAD Allied Capital Resources Limited 新联财务有限公司
d!eYqM7-G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,VO2a mI allocation letter 拨款信件
f^W;A"+ allocation of fund 分配款项；预留款项
ZP{*.]Qu allocation of profit 利润分配；溢利分配
98^V4maR: allocation warrant 拨款令
'],J$ge allotment 分配；配股
SdD6 ~LS allotment notice 股份配售通知；配股通知
,v"YqD+GC5 allotment of shares 股份分配
*}P~P$q% allowable 可获宽免；免税的
-'6D g allowable business loss 可扣除的营业亏损
UX7t`l2R allowable expenses 可扣税的支出
F$)[kP,wtO allowance 免税额；津贴；备抵；准备金
j]`PSl+w allowance for debts 债项的免税额
HTG%t/ S allowance for depreciation by wear and tear 耗损折旧免税额
](hE^\SC allowance for funeral expenses 殡殓费的免税额
d3xmtG {i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
h $2</J" allowance for repairs and outgoings 修葺及支出方面的免税额
V:y'Qf2M allowance to debtor 给债务人的津贴
!r<pmr3f@7 alteration of capital 资本更改
Ofs <EQ alternate trustee 候补受托人
E>K!Vrh-L amalgamation 合并
4 r45i: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
3W
N@J6? ambit of charges 征税范围；收费范围
v?geCe=ng amended valuation 经修订的估值
@{2 5xTt American Commodities Exchange 美国商品交易所
'dn]rV0(C American Express Bank Limited 美国运通银行
ff^=Ruf$ American Stock Exchange 美国证券交易所
\ .-bZ$ amortization 摊销
7j-4TY~ amount due from banks 存放银行同业的款项
Abc)i7!.,. amount due from banks abroad 存放海外银行同业的款项
j:v@pzTD amount due from holding companies 控股公司欠款
: . Wr{"` amount due from local banks 存放本港银行同业的款项
*}*FX+px) amount due to banks 银行同业的存款
c24dSNJg, amount due to banks abroad 海外银行同业的存款
h'{ C[d amount due to holding companies 控股公司存款
iUN Ib amount due to local banks 本港银行同业的存款
XuFYYx~ ^3 amount due to outport banks 外埠银行同业的存款
,0!}7;j_c amount for note issue 发行纸币的款额
' d9INz. amount of bond 担保契据的款额
#AJM6* G9 amount of consideration 代价款额
9w7n 1k. amount of contribution 供款数额
n"c[,k+R`U amount of indebtedness 负债款额
'DCTc&J[' amount of principal of the loan 贷款本金额
,
K~}\CR amount of rates chargeable 应征差饷数额
bE ! G JZ amount of share capital 股本额
J| w>a amount of sums assured 承保款额
<<][h Qs amount of variation 变动幅度
nWw":K<@Q_ amount of vote 拨款数额
;@oN s- amount payable 应付款额
R\!2l |_ amount receivable 应收款额
K &N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
;~m8;8) analysis 分析
_uy44; zq ancillary risk 附属风险
a . k.n< annual account 周年帐目；周年帐目报表；年度决算；年结
&i6),{QN annual accounting date 年结日期
rX2 .i7i, annual allowance 每年免税额；年积金；年度津贴；年津
9sYMSc~Bm annual balance 年度余额
)"7iJb<E annual disposable income 每年可动用收入
#L h;CSS annual estimates 周年预算
Mh]Gw(?w annual fee 年费
iv J@=pd)B annual general meeting 周年大会
1~NT.tY annual growth rate 年增率；每年增长率
gCB |DY annual long-term supplement 长期个案每年补助金
*`5.|{<j{ annual pensionable emolument 可供计算退休金的年薪
B|C2l u annual report 年报
tEvut=k' Annual Report on the Consumer Price Index 《消费物价指数年报》
\@c, 3 annual return 周年报表；周年申报表；每年报税表格
G[uK -U Annual Return Rules 《周年报表规则》
Ga^"1TZ x annual review of consumer prices 每年消费物价回顾
oqO(PU annual roll-forward basis 逐年延展方式
8e1UmM[ annual salary 年薪
6d<r= C= annual statement 年度报表；年度决算表
qN9(S:_Px 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
}C"%p8=HM annuitant 年金受益人
/
*#r`A annuity 年金
p>v$F iV2N annuity contract 年金合约
T $ >&[f$6 annuity on human life 人寿年金
Y!w`YYKP antecedent debt 先前的债项
f@wquG' ante-dated cheque 倒填日期支票
/NI;P]s. anticipated expenditure 预期开支
BYL )nCc anticipated net profit 预期纯利
c tZ uA+ anticipated revenue 预期收入
) j#`r/ anti-inflation measure 反通货膨胀措施
#wwH m3 anti-inflationary stance 反通货膨胀立场
X9W@& zQ apparent deficit 表面赤字
un mJbY;t apparent financial solvency 表面偿债能力
KOk4^#h@ apparent partner 表面合伙人
-P$PAg5"2 application for personal assessment 个人入息课税申请书
@zW]2 c application of fund 资金应用
O`IQ(,yef application to release as liquidator and to destruct the books of accounts and documents
ohGJ 1 申请免除清盘人职务及毁灭帐簿与文件
pZ.ecZe/ appointed actuary 委任精算师
dd %6t appointed auditor 委任核数师；委任审计师
WUn]F~Lt appointed trustee 委任的受托人
24 ' J appointer 委任人
6jD=F ^ jw apportioned pro rata 按比例分摊
%HhnSi1K apportionment 分配；分摊
w e//|fA< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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SMXDaH apportionment formula 分摊方程式
]n n98y+ apportionment of estate duty 遗产税的分摊
#4 <SAgq appraisal 估价；评估
]g 3JZF- appreciable growth 可观增长
>C>.\ appreciable impact 显着影响
nV|EQs4( appreciable increase 可观增长
~d.Y&b appreciation 增值；升值
3wF;GG appreciation against other currencies 相对其他货币升值
G5BfNU appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@Md/Q~> appreciation tax 增值税
U)o-8OEZ9 appropriation 拨款；拨用；拨付
UERLtSQ appropriation account 拨款帐目
"<N*"euH Appropriation Bill 拨款法案
gh]cXuph appropriation-in-aid system 补助拨款办法
BA:VPTZq approved assets 核准资产
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[ approved basket stock 认可一篮子证券
sUO`u qZV approved budget 核准预算
PO: {t approved charitable donation 认可慈善捐款
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1rK8j X approved charitable institution 认可慈善机构
Jq-]7N%k/ approved currency 核准货币；认可货币
4SxX3Fw approved estimates 核准预算
W:2( .? approved estimates of expenditure 核准开支预算
~,Zc% s~| approved overseas insurer 核准海外保险人
z2~ ti l approved overseas trust company 核准海外信托公司
eF$x 1| approved pooled investment fund 核准汇集投资基金
.W%)*&WH\ approved provident fund scheme 认可公积金计划
"%w u2%i approved provision 核准拨款
?dg [:1R} approved redeemable share 核准可赎回股份
cKI9#t_ approved regional stock 认可地区性证券
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JI,b approved retirement scheme 认可退休金计划
~TD0z AA& approved subordinated loan 核准附属贷款
rglXs arbitrage 套戥；套汇；套利
'n3uu1C arbitrageur 套戥者；套汇者
$7ZX]% <s arbitrary amount 临时款项
kVMg 1I@ arrangement 措施；安排；协定
O,f?YJ9S arrears 欠款
*L^,| arrears of pay 欠付薪酬
M5X &}cN6 arrears of revenue 逾期未收税款；逾期未收的帐项
83_h J articles of association 组织章程；组织细则；组织章程细则
T.BW H2gRP Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)7Wf@@R'F ascertainment of profit 确定利润
UB@+c k "Asia Clear" “亚洲结算系统”
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'zW YQ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
gR;i(81U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:4/3q|cn Asian Development Fund [ADF] 亚洲发展基金
YjKxb 9 Asian dollar bond 亚洲美元债券
f.$af4
u Asian dollar market 亚洲美元市场
Wd: uV Asian dollar rate 亚洲美元利率
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,m9u Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@qAS*3j Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#)O6 5GI asked price 沽盘；喊价；索价；卖方报价
V U3upy< assessable income 应评税入息
S2&4g/ assessable loss 应评税亏损
ZBp/sm assessable profit 应评税利润
?CPahU assessable value 应评税值
BW4J > { assessed profit 估定利润
n{mfn *r. assessed value 经评估价值
^u ~Q/ 4 assessment 评税；评定；估价；评税单
w<(pl% assessment number 评税编号；估价编号
W^l-Y %a/o assessment of additional tax 补加税评税
G_,jgg7 assessment of performance 业绩评估；实绩评价
)Ql%r?(F+ Assessor 评税主任
2c*GuF9(0 asset price bubbles 资产价格泡沫
/82b S | asset-backed securities 具资产保证的证券
/a4{?? #e assets accretion 资产增值
SE %pw9 assets and liabilities 资产与负债
x7[BK_SY assets betterment statement 资产递增表；资产改进表
@\#td5' assets lending 实物放款；有抵押贷款
M8(t 'jN assets of the company passing on the death 死者去世时转移的公司资产
(f "4,b^] assets pledged as security for liabilities 用作负债抵押的资产
AoxA+.O assets portfolio 资产投资组合
!+v$)3u9 assets price 资产价格
T_4/C2 assets quality 资产质素
ud('0 r',D assets realization 资产变现
0 kW,I assets refinancing arrangement 资产再集资安排
/k3:']G, s assets securitization 资产证券化
f .)O2= assets situated outside Hong Kong 在香港以外地方的资产
< RL] assets stripping 削减资产；拆卖资产
W'M*nR|xo assets value 资产值
cbTm'}R(G assignee 承让人
N~'c _l assignment 转让；转让书；转让契
6=Otq=WH assignment of interest 权益转让
eJ-nKkg~a assignment of letters patent and trade mark 专利证书及商标转让
9G2Fs M|, assignment of property 物业转让；物业转让书
"^GGac. assignment right 转让权
F:S}w assignor 转让人
TM%%O : 3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
Y.p;1" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=rdV ]{Wc associate member 附属会员
l *G[!u associated body corporate 相联法人团体
j0q &&9/Jj associated company 相联公司；联属公司
o }m3y associated corporation 相联法团
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<l{A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
f3y=Wxk[ 公认会计师公会〔英国〕
jnwu9PQ Association of Futures Exchange Brokers 香港期货经纪协会
|2A:eI8 ^ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ZbKg~jdF association of underwriters 承保人组织
'LDQ gC*% assumption of control 接管
0w7DsPdS assurance 担保；保险；转易；转易书
A@#E@ ;lm assurance of interest 权益的转易
d&>^&>?$zh at 19XX price 按一九ＸＸ年价格计算
-XG@'P_ at a discount 按赔价计算；按贴水价格计算；打折扣
4^<?Wq~ at a premium 按溢价计算；按升水价格计算
I7 ]8Y=xf at call 通知付款；按通知
'~ 47)fN at constant market price 按固定市价计算
Zv {'MIv&v at constant price 按固定价格计算
< F'\lA9 at cost 按成本计算
*{5fq_ at current market price 按当时市价计算；按现时市价计算
{oL>1h,%3? at current price 按当时价格计算；按现时价格计算
Dw"\/p:-3 at factor cost 按要素成本计算；按生产要素成本计算
s5. CFA at money-of-the-day price 按付款当日价格计算
#5 uOx (> at or better 按指定或较佳价位〔买卖指令〕
Q,Eo mt at par 按面值计算；平价
m]&SN z= at sight 见票即付
E{vbO/|kf at the close 按收市盘
* v#o at the opening 按开市盘
@2#lI attestation 见证；见证条款
4<v&S2Yq at-the-money option 平价期权
}6ldjCT/, attorney 受权人；受托代表人
[# iz/q~} attornment 新拥有人承认书
0n'_{\yz attributable profit 可归属利润
NxI LRKwO attributable share value 可归属股份价值
| V(0GB Auckland Stock Exchange 奥克兰证券交易所
vih9 KBT auction 拍卖
fN2lLn9/u auctioneer 拍卖商
TcoB,Kdce audit 审计；核数
wuo,kM Audit Commission 审计署
;AG()NjOO: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6S{l' !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〕
xyxy` qR A audit review 帐目审查
qg$ <oL@~~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{4PwL Cy audited account 审计帐目；经审计的帐目
hqdDm audited annual account 经审计的周年帐目
u1.BN>G audited balance sheet 经审计的资产负债表
K)P%;X auditor 核数师；核数主任；审计师
!'O@2{? B auditor's certificate 核数师证明书；审计师证明书
@}Z Vtrz auditor's report 核数师报告；审计师报告
uw8f ~:LT Aussie bond 澳元债券
V .2 _i* austerity budget 紧缩预算
8?C5L8) Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ts x>&W C Australia All Ordinaries Index 澳洲所有普通股票指数
_VXN#@y Australian Dollar [AUD] 澳元
y_[vr:s5pG Australian Options Market 澳大利亚期权市场
Qg/rRiV Australian Securities Commission 澳洲证券事务监察委员会
d"Y{UE Australian Society of Certified Practising Accountants 澳洲执业会计师公会
yh=N@Z*zP Australian Stock Exchange 澳大利亚证券交易所
cc3 4e Austrian Schilling [ATS] 奥地利先令
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authentication 认证；鉴证
LIrb6g&xj_ authority to purchase 委托购买证；委购书
!_(Tq yg& authorization 认可；核准；授权；授权书
3 gf1ownC authorization by direction 指示授权
:gC#hmm^ authorization by instruction 指令授权
b`_Q8 J authorization by warrant 令状授权
048kP Xm` authorization of unit trust 单位信托的认可
e';_Y> WQy authorized agent 指定代理人
[00m/fT6 authorized capital 法定资本
R} e cc authorized clerk 出市员
Q@H V- (A authorized dealer 认可交易商
+/\6=).\ authorized financial institution 认可财务机构
i6N',&jFU authorized fund 认可基金
o" SMbj authorized fund house 获授权的基金公司；认可基金公司
&.ACd+Cd authorized institution 认可机构
:Q q#Z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
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H7FkR authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
A)~6Im authorized insurer 获授权保险人；获认可承保人
E)3N xmM# authorized investment 特准投资项目
DL.!G authorized person 获授权人
-Qe Z#w| authorized representative 获授权代表
/7LR;>B j authorized share capital 法定股本
<\FH fE automated quotation system 自动报价系统
L HmZxi? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0(btA~'* 自动交易系统〔香港期货交易所有限公司〕
~;] d"' automatic adjustment mechanism 自动调整机制
CH/rp4NeSy automatic adjustment system 自动调整系统
lRdChoL$2 Automatic Clearing House 自动票据交换所
aN=B] {! automatic exchange rates accumulation system 自动化汇率累集系统
Qci]i)s$js Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'W#D(l9nI automatic teller machine [ATM] 自动柜员机
3N:D6w-R autopay 自动转帐
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K available assets 可用资产
:i7;w%B available fiscal reserve 现存财政储备
R GX=) available profit 可用利润
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Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
E!AE4B1bd average 平均；平均数；海损
S@sO;-^+ average basic salary 平均基本薪金
kNL\m[W8$ average consumer expenditure 平均消费开支；一般消费开支
iyog`s c average cost 平均成本
_t XlF; average cost of land production 增辟土地平均成本
l@:0e]8|o average daily turnover 平均每日成交额
KGpA2Nx average daily wage rate 平均每日工资率
Lh<).<S average expenditure pattern 平均开支模式
KY N0 average growth rate 平均增长率
a'z7(8$$ average net fixed assets 固定资产平均净值
-!9G0h&i| average of relatives 相对价格平均数
'%`:+]! average price 平均价格
l lsfTrp average propensity to consume 平均消费倾向；一般消费倾向
[fIg{Q average propensity to save 平均储蓄倾向；一般储蓄倾向
YAmb `CP average rate 平均率
<^uBoKB/f average revenue 平均收入；平均收益
qjc4.,/ average stock 平均库存；平均存货
VD\=`r)nT average yearly rent 平均年租
cs'{5!i] avoidance of double taxation 避免双重课税
ri.I pRe avoidance of tax 避税
