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iU |X/>k? A share Ａ股；甲类股份
<u ImZC abatement of tax 减税；减扣免税额
z
$iI ABN AMRO Bank N.V. 荷兰银行
q }]z8 L above-the-line expenditure 线上项目支出；经常预算支出
h
^Wm03w above-the-line receipt 线上项目收入；经常预算收入
xB_7 8X1 ABSA Asia Limited 南非联合亚洲有限公司
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^I ;o0 absolute change 绝对数值变更
"td ,YVK absolute expenditure 实际开支
lQL /I[} absolute guideline figure 绝对准则数字
nj#kzD[n> absolute interest 绝对权益
/t J%gF absolute order of discharge 绝对破产解除令
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absolute profit margin 绝对利润幅度
<Q8d{--o absolute value 实值；绝对值
CN6b 982& absolutely vested interest 绝对既得权益
:n OCs absorbed cost 已吸收成本；已分摊成本
ybcCq]cgt absorption 吸收；分摊；合并
$e%m=@ga absorption rate 吸收率；摊配率；分摊率
8"ulAx74> ACB Finance Limited 亚洲商业财务有限公司
=&mdxKoT0 acceptable form of reciprocity 合理的互惠条件
+vYV x<uTQ acceptable rate 适当利率；适当汇率
#TIlM]5% acceptance agreement 承兑协议
nu X`>Oy acceptance for honour 参加承兑
hdpA& OteR acceptor 承兑人；接受人；受票人
1`9'.w +r acceptor for honour 参加承兑人
IIAm"=* accident insurance 意外保险
SpM Hq_MLM Accident Insurance Association of Hong Kong 香港意外保险公会
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. dm1 accident insurance scheme 意外保险计划
lrmz 'M' accident year basis 意外年度基准
>L^ 2Z* accommodation 通融；贷款
8* sP accommodation bill 通融票据；空头票据
# "TL *p accommodation party 汇票代发人
mpzm6I eu account balance 帐户余额；帐户结余
V7 ?Pv
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4EJ6Zy![0* account collected in advance 预收款项
T*#< p; account current book 往来帐簿
CMfR&G,) account of after-acquired property 事后取得的财产报告
{WuUzq` account of defaulter 拖欠帐目
~./M5P!\ account payable 应付帐款
dLw,dg
account payee only [A/C payee only] 只可转帐；存入收款人帐户
b(_PV#@$ account receivable 应收帐款
Ns-3\~QS i account receivable report 应收帐款报表
b@[\+P] " account statement 结单；帐单；会计财务报表
gP=@u. account title 帐户名称；会计科目
+| Mi lwr accountant's report 会计师报告
m g
*kB:p Accountant's Report Rules 会计师报告规则
$,jynRk7q accounting and auditing procedure 会计与审计程序；会计与核数程序
T0BM:ofx Accounting Arrangements 《会计安排》
y 73@t$| accounting basis 会计基础
=mh)b]].4\ accounting by Official Receiver 破产管理署署长呈交的帐目
Q 46sPMH+_ Accounting Circular 《会计通告》
@W!cC#u accounting class 会计类别
%|3NCyJ*7 accounting date 记帐日期；会计结算日期
$c2 4l J#/ accounting for money 款项核算
-42jeJS Accounting Officer 会计主任
1{bsh?zd accounting period 会计报告期；会计期
/ Hexv#3 accounting policy 会计政策；会计方针
G `JXi/#` accounting practice 会计惯例
cz$q~)I$ accounting principle 会计准则
\"mL LnK?
accounting record 会计记录
TY gn
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}t.VH:02y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
<{Ir',; Accounting Society of China 中国会计学会
u9) <i]2 accounting statement 会计报表
G1:2MPH accounting system 会计制度；会计系统
3gY4h*|`< accounting transaction 会计事项；帐务交易
=j !Ruy1 accounting treatment 会计处理
BW%"]J accounting year 会计年度
j!QP>AM|` accretion 增值；添加
!_=3 Dz accrual 应计项目；应累算数目
1R"ymWg" accrual basis 应计制；权责发生制
V7i1BR8G accrual basis accounting 应计制会计；权责发生制会计
@d=4C{g%o accrue 应累算；应计
S t0AV.N1 accrued benefit 应累算利益
w(vda0 accrued charges 应计费用
s1NRUV2E accrued cumulative preference share dividend 应累算的累积优先股股息
;COZ Hj9b accrued expenses 应累算费用
gDjs:]/YR accrued interest payable 应付利息；应计未付利息
=o+))R4 accrued interest receivable 应收利息；应计未收利息
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IMay`us]:8 accruing profit 应累算的利润
kQMALS @R accumulated fiscal reserve 累积财政储备
x?MSHOia`P accumulated profit 累积利润；滚存溢利
kKR Z79"7s accumulated reserve 累积储备
Rw\S-z/ accumulation of surplus income 累积收益盈余
^gD%#3>X acquired assets 既得资产
VwV`tK it acquisition 收购；购置；取得
FGG 7;0( acquisition cost 购置成本
F,-S&d acquisition expenses 购置费用
_oJq32 acquisition of 100% interest 收购全部股权
|KxFi H acquisition of control 取得控制权
GP\Pk/E acquisition of fixed assets 购置固定资产
QR;E>eEq acquisition of shell “买壳”
csF!*!tta acquisition price 收购价
aD:vNX act of God 天灾
0cm+: acting partner 执事合伙人
` 'y[i active market 买卖活跃的市场；交投畅旺的市场；旺市
H#B~ h4# active partner 积极参与的合伙人
v"&Fj active trading 交投活跃
aGY F\7 actual circulation 实际流通
GKNH{|B$D actual cost 实际成本
U,4:yc,)s actual expenditure 实际开支；实际支出
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`D> actual income 实际入息；实际收入；实际收益
er?'o1M actual market 现货市场
1>SCY _C v actual price 现货价；实际价格
duKR;5: actual profit 实际利润
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M&BnI actual quotation 实盘；实际价位；实际报价
@P^8?!i+ actual year basis 按实际年度计算
^"h`U'YC actuals 实货
XHu2G t_ actuarial investigation 精算调查
/ 1jb8w' actuarial principle 精算原则
9
1r"-%(r actuarial report 精算师报告
Ta38/v;S Actuarial Society of Hong Kong 香港精算学会
nKJJ7 R L actuarial valuation 精算师估值
12 Hy.l actuary 精算师
+Zx+DW cq ad referendum agreement 暂定协议；有待覆核的协定
=_`4H Dr ad valorem duty 从价税；按值征税
]& 3UF? ad valorem duty system 从价税制
4 }l,F ad valorem fee 从价费
-VESe}c:nQ ad valorem tariff 从价关税
k@eU #c5c additional allowance 额外免税额
!S[8w9q additional amount for unexpired risk 未过期风险的额外款额
s e9X additional assessable profit 补加应评税利润
PEPBnBA&1 additional assessment 补加评税
pN o<:p additional commitment 额外承担
l("Dw8 H additional commitment vote 额外承担拨款
BC0T[o(f8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
I-NzGx2u additional dependent parent allowance 供养父母额外免税额
)jK"\'cK additional provision 额外拨款
=>Vo|LBoe additional stamp duty 附加印花税
Nkt(1?:-' additional tax 补加税罚款；补加税款
P+sxlf:0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`?Yh`P0 adjudged bankrupt 被裁定破产
T1p A
<6 adjudicated bankrupt 裁定破产人
xV'\2n=1T adjudication fee 裁定费；评定印花税额手续费；评估契据费
DYU+?[J adjudication of bankruptcy 裁定破产；宣告破产
f~u]fpkz adjudication of insolvency 裁定无力偿还债务
~O~c^fLH(B adjusted actual 经调整的实数；调整后的实数
&UUIiQm~ adjusted current assets 经调整的流动资产；调整后的流动资产
'w`:p {E adjusted figure 经调整的数字；调整后的数额
2;G^>BP< adjusted liabilities 经调整的负债；调整后的负债
m<wng2`NTv adjusted loss 经调整的亏损；调整后的亏损
d_&R>GmR$ 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
*r)/.rK_ adjusted profit 经调整的利润；调整后的利润
h#?L6<*tm adjusted surplus 经调整的盈余额；调整后的盈余额
&inu mc adjusted value 经调整的价值；调整后的价值
9cAb\5c| adjustment 调整；修订；理算〔保险〕
maLKUSgo adjustment centre 调剂中心
^o]ZDc adjustment lag 调整过程的时间差距；调整时差
"_JGe#= adjustment mechanism 调整机制
nsqs*$ adjustment of loss 亏损调整
mvI[ =e* adjustment process 调整过程；调整程序
TdI5{?sW adjustment range 调整幅度
R74kt36M administered exchange rate 受管制汇率
~#dNGWwG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
FFl[[(`%D administration expenses 行政费用
o~,dkV administration fee 手续费；行政费
sTO * administration in bankruptcy 破产管理
q_5k2'4K administration order 遗产管理令
a&~d ,vC administrator 管理人；遗产管理人
QF(.fq8, U administrator of the estate 遗产管理人
!CROc} admission of debt 债项承认书
3qPj +@ admission of proof 接纳债权证明
PD12gUU? advance 放贷款项；垫付款项；预支款项；预付款项
q4<3 O"c1 advance account 暂支帐目；预付款帐户
:3$WY< advance compensation 预付补偿金
c4oQ4 advance from shareholder 股东垫款
7wsn8_n9 advance pending reimbursement 预支以待日后付还
Mxn>WCPo advanced economy 先进经济体系
ppjd. advancement 预付；预付财产
4mJ4) advances warrant 垫款令
\5 IB/ * advancing 贷出
Ln0rm9FV- adverse balance 逆差
V& <vRIsN adverse exchange 逆汇
pw*<tXH! advertisement addressed to shareholders 在报章刊登的致股东通告
zME7 5;{ advice for collection 托收通知书
.` & ($W advice of drawing 提款通知书；汇票通知书
Iodk1Y; advice of payment 付款通知
>S3iP?V7 Advisory Committee [Securities and Futures Commission]
Z 9mY*}:U~ 谘询委员会〔证券及期货事务监察委员会〕
+M! f}=H
Advisory Committee on Diversification 经济多元化谘询委员会
";yCo0* affidavit 誓章；遗产申报誓章
uPc}a3'? affidavit of no receipt 述明无收款的誓章
b[Sd$ACd affiliate 联号；联营公司；附属公司
NS @j`6/U affiliated company 附属公司；联号；联营公司
K O "U5v affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l=U@j
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Lt0JUUa0 African Development Bank [AfDB] 非洲开发银行
]7n+|@3x after-acquired property 事后取得的财产
x2 /\%!mt after-hours dealing 市后交易
6U6,Wu after-tax profit 税后盈利；税后利润；税后溢利
.ml24SeC agency agreement 代理协议
` q7O\ agency expenses 代理机构的开支
;@GlJ
'$; agency fee 代理费
I~?D^ Agency Law 《代理法》
6= s!~ agent 代理人；承销人
nS)U+q-x&o agent of company 公司代理人
fy" q agent's fee 代理人费；经纪费
Q l^I$5& aggregate 总计；总数；总体数字
VV O C- : aggregate amount 总款额；总额
ms8de>A|H aggregate assets and liabilities 总体资产与负债
Ac}+U q aggregate at constant price 按固定价格计算的总体数字
A#$oY{" 2Y aggregate demand 总需求
rk:^^r>5Qi aggregate gross position 总持仓量
%!I7tR#; aggregate limit 总限额
^JZ ]?iny aggregate of salaries tax 合计薪俸税
}Tf ~)x aggregate performance 总体表现；总体业绩
;X,|I) aggregate supply 总体供应
HpY-7QTPJ~ aggregate surplus 总盈余
U8 qb2'a8 aggregate total 整体总额
lJ;7 sgQ# aggregate value 总值；合计价值
WG>Nm89 aggregated basis 合计基准
TeaP\a aggregated net chargeable income 合计应课税入息实额
=V~p QbZ aggregation 合并计算；合计；总和
Ws ya:9| aggregation of incomes of husband and wife 夫妇入息合并计算
low
0@+Q aggregation of property 财产的总和
9$ZQuHSw 7 agio 差价；贴水
X c~yr\%] Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
#&<>|m Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
N Q~keN 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
/ap3>xkt Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
l =~EweuM 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
OP 0KK^# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}-Q FMPXhG 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Kab"r_' agreement for a settlement 授产协议
y,'M3GGl agreement for assignment 转让协议
OQ>8Q` agreement for sale 售卖协议；买卖协议
[y$P'Y agreement for sale and purchase 买卖协议
{2"8^; agreement for the payment of interest 支付利息协议
"IQ' (^-P agreement for the repayment of money 还款协议
_wMx KM agreement of reinsurance 再保险协议
=hD@hQ i Agricultural Bank of China 中国农业银行
APY^A6^:j air passenger departure tax 飞机乘客离境税
M ,!Dhuas Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Q(v*I&k airport tax 机场税
mY6d+ alcohol duty 酒精税
ou8V7 alienation 让与；让渡；转让
$>^DkrOd alimony 生活费；赡养费
Wk<he F All Ordinaries Index [AOI] 所有普通股指数
b7-M'-Km0_ all risks 全险；综合险
pY@$N& +W All Sales Record for Stock Market 《股票市场成交报告》
*Rm"3S Allied Capital Resources Limited 新联财务有限公司
_mSDz=!Z3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J:W|2U=" allocation letter 拨款信件
h[eC i allocation of fund 分配款项；预留款项
/`6Y-8e2 allocation of profit 利润分配；溢利分配
].ZfTrM] allocation warrant 拨款令
DpD1 9)ouy allotment 分配；配股
0 PdeK'7 allotment notice 股份配售通知；配股通知
WXq=FZ- allotment of shares 股份分配
{ "kE u allowable 可获宽免；免税的
T0HNld allowable business loss 可扣除的营业亏损
LAs#g||M allowable expenses 可扣税的支出
i28WgDG)5 allowance 免税额；津贴；备抵；准备金
P} "=67$ allowance for debts 债项的免税额
R:N4_4& C~ allowance for depreciation by wear and tear 耗损折旧免税额
RBOb/.$ allowance for funeral expenses 殡殓费的免税额
(U_ `Q1Jo allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0FN;^hP5| allowance for repairs and outgoings 修葺及支出方面的免税额
"Y'MuV'x allowance to debtor 给债务人的津贴
_PPZ!r( alteration of capital 资本更改
3{:AG,G alternate trustee 候补受托人
/H (55^EMZ amalgamation 合并
c/Dk*.xy< ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
"aL.`^. ambit of charges 征税范围；收费范围
]u5B]ZQnA amended valuation 经修订的估值
7{z\^R^O American Commodities Exchange 美国商品交易所
IL0e:-@!0 American Express Bank Limited 美国运通银行
4 H<. American Stock Exchange 美国证券交易所
K UD.hK. amortization 摊销
e:9s%|]T amount due from banks 存放银行同业的款项
q g2 fTe amount due from banks abroad 存放海外银行同业的款项
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-6{>P/ amount due from holding companies 控股公司欠款
Bm> >-nG; amount due from local banks 存放本港银行同业的款项
QG1+*J76b@ amount due to banks 银行同业的存款
N4HIQ\p amount due to banks abroad 海外银行同业的存款
APgjT' ;P^ amount due to holding companies 控股公司存款
Ei HQ&u* amount due to local banks 本港银行同业的存款
4 EE7gkM5 amount due to outport banks 外埠银行同业的存款
XJZ\ ss amount for note issue 发行纸币的款额
!eu\ShI amount of bond 担保契据的款额
n[K L Y! amount of consideration 代价款额
N%f%
U amount of contribution 供款数额
OA7YWk<K amount of indebtedness 负债款额
A:$4cacu9 amount of principal of the loan 贷款本金额
e IDrN%3 amount of rates chargeable 应征差饷数额
0 :iR=S amount of share capital 股本额
oNEjlV* amount of sums assured 承保款额
F$sDmk# amount of variation 变动幅度
" "@kBY1C amount of vote 拨款数额
tE8aL{<R amount payable 应付款额
O7"16~ a amount receivable 应收款额
PyoIhe&ep Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>d3`\(v- analysis 分析
0f5c#/7C9 ancillary risk 附属风险
1j*E/L annual account 周年帐目；周年帐目报表；年度决算；年结
|1pD n7 annual accounting date 年结日期
yE#.Q<4 annual allowance 每年免税额；年积金；年度津贴；年津
r!<)CT}D annual balance 年度余额
F~$ay@g annual disposable income 每年可动用收入
I}sb0 Q& annual estimates 周年预算
OQ&'3hv{ annual fee 年费
gF>t+"+ x annual general meeting 周年大会
2C
Fgit annual growth rate 年增率；每年增长率
<y= +Gh annual long-term supplement 长期个案每年补助金
%a:>3!
+ annual pensionable emolument 可供计算退休金的年薪
4ai I&, annual report 年报
% M*2 j%6 Annual Report on the Consumer Price Index 《消费物价指数年报》
N mA6L+ annual return 周年报表；周年申报表；每年报税表格
ES)@iM ?5 Annual Return Rules 《周年报表规则》
5S*aZ1t18 annual review of consumer prices 每年消费物价回顾
Js <DVe, annual roll-forward basis 逐年延展方式
Qt\^h/zjG annual salary 年薪
kQ`p\}7_ annual statement 年度报表；年度决算表
{O6yJckH 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
a$5P\_ annuitant 年金受益人
[X 9zrGHt annuity 年金
)A$xt)}P!{ annuity contract 年金合约
Z,oCkv("n annuity on human life 人寿年金
90 >V he antecedent debt 先前的债项
kIR/.Ij} ante-dated cheque 倒填日期支票
mndKUI}d anticipated expenditure 预期开支
6~-,.{ Y anticipated net profit 预期纯利
aH dQi,=z anticipated revenue 预期收入
R2A#2{+H anti-inflation measure 反通货膨胀措施
9&b J] anti-inflationary stance 反通货膨胀立场
?IG[W+ M8 apparent deficit 表面赤字
]*hH.ZBY"^ apparent financial solvency 表面偿债能力
Nt|Fw$3*5{ apparent partner 表面合伙人
L6"V=^Bq application for personal assessment 个人入息课税申请书
F/cA tT.M? application of fund 资金应用
r=/$}l4 application to release as liquidator and to destruct the books of accounts and documents
NX5 $x/uz 申请免除清盘人职务及毁灭帐簿与文件
)O2IEwPd. appointed actuary 委任精算师
DP-0,Gt&Xj appointed auditor 委任核数师；委任审计师
`n RF"T_ appointed trustee 委任的受托人
@)C.IQ~ appointer 委任人
Q- 7L,2TL apportioned pro rata 按比例分摊
0YC|;`J apportionment 分配；分摊
c#f @v45 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<.2jQ#So apportionment formula 分摊方程式
XE]"RD<z apportionment of estate duty 遗产税的分摊
L&d.&,CNs' appraisal 估价；评估
<U c appreciable growth 可观增长
T!I3. appreciable impact 显着影响
V%B~ q`4 appreciable increase 可观增长
dQz#&&s-
appreciation 增值；升值
S!n?b|_ appreciation against other currencies 相对其他货币升值
.Q^V,[on1T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9o4h~Imu appreciation tax 增值税
+4Fw13ADE appropriation 拨款；拨用；拨付
OIIA^QyV appropriation account 拨款帐目
}>EWF E` Appropriation Bill 拨款法案
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$P?%<o appropriation-in-aid system 补助拨款办法
FU(2,Vl approved assets 核准资产
^X?uAX-RP| approved basket stock 认可一篮子证券
I9dX\w} approved budget 核准预算
7 ?D?s!%\ approved charitable donation 认可慈善捐款
cvQAo| approved charitable institution 认可慈善机构
~9"c64 q approved currency 核准货币；认可货币
|+K wyHE`9 approved estimates 核准预算
F+ 7*SImv6 approved estimates of expenditure 核准开支预算
"%b Gw v approved overseas insurer 核准海外保险人
1rS8+!9C approved overseas trust company 核准海外信托公司
(AX$S vw approved pooled investment fund 核准汇集投资基金
h#c7v !g approved provident fund scheme 认可公积金计划
e0#t approved provision 核准拨款
7#c4.9b? approved redeemable share 核准可赎回股份
~4|Tr z2T approved regional stock 认可地区性证券
B*E y&DAV approved retirement scheme 认可退休金计划
Pf/8tXs} approved subordinated loan 核准附属贷款
O"/Sv'|H# arbitrage 套戥；套汇；套利
vt n T arbitrageur 套戥者；套汇者
[9B1 %W arbitrary amount 临时款项
&YcOmI/MM
arrangement 措施；安排；协定
r6R@"1/ arrears 欠款
m@u% 3*: arrears of pay 欠付薪酬
( $>m]| arrears of revenue 逾期未收税款；逾期未收的帐项
i]s%tEZ1 articles of association 组织章程；组织细则；组织章程细则
1/~=61msc Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Br15S};Ce ascertainment of profit 确定利润
ky-nP8 L} "Asia Clear" “亚洲结算系统”
Z zjCS2U
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,QpFVlPU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
QxN1N^a0 Asian Development Fund [ADF] 亚洲发展基金
GKjtX?~1 Asian dollar bond 亚洲美元债券
RKE"}|i +S Asian dollar market 亚洲美元市场
0: >hK\F# Asian dollar rate 亚洲美元利率
@g4o8nH} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
I{r*Y9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%q~q,=H$ ] asked price 沽盘；喊价；索价；卖方报价
b$%Kv( assessable income 应评税入息
<,rOs E6 assessable loss 应评税亏损
\gB ~0@[\7 assessable profit 应评税利润
E1tCY.N{ assessable value 应评税值
f $6N assessed profit 估定利润
aidQ,(PDj assessed value 经评估价值
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{K assessment 评税；评定；估价；评税单
beC%Tnb7 assessment number 评税编号；估价编号
(ie%zrh S assessment of additional tax 补加税评税
i>]PW|]
assessment of performance 业绩评估；实绩评价
|/^S%t6* Assessor 评税主任
) 5LT!14 asset price bubbles 资产价格泡沫
y(MB _B7j asset-backed securities 具资产保证的证券
mO]>] assets accretion 资产增值
16Jq*hKU assets and liabilities 资产与负债
<n 06(9BF assets betterment statement 资产递增表；资产改进表
7=9>yba)^ assets lending 实物放款；有抵押贷款
IQ~qiFCf assets of the company passing on the death 死者去世时转移的公司资产
~/9RSdv7 assets pledged as security for liabilities 用作负债抵押的资产
Q}OloA(+ assets portfolio 资产投资组合
8cG`We8l& assets price 资产价格
Zfcf?&>< assets quality 资产质素
@$n
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c S7\,/4S assets refinancing arrangement 资产再集资安排
r U &Y/ assets securitization 资产证券化
c6#E gN,X assets situated outside Hong Kong 在香港以外地方的资产
p\&/m assets stripping 削减资产；拆卖资产
J sz=5` assets value 资产值
zMu9A| assignee 承让人
Fd\uTxykp assignment 转让；转让书；转让契
Vjv6d&Q assignment of interest 权益转让
#gO[di0WhC assignment of letters patent and trade mark 专利证书及商标转让
>MN "87U6 assignment of property 物业转让；物业转让书
*
7Ov.v % assignment right 转让权
W/xPVmnV assignor 转让人
a-Y6gh s associate 有联系的人；有关连人士；相联者；合伙人；联系人
n}IGxum8` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
T@U,<[, associate member 附属会员
(,#m + associated body corporate 相联法人团体
r8:"\%"f> associated company 相联公司；联属公司
8I RKC uV associated corporation 相联法团
a H?Ygzw Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bUm %#a 公认会计师公会〔英国〕
.=J- !{z Association of Futures Exchange Brokers 香港期货经纪协会
ub-e! { Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
_$c o Y association of underwriters 承保人组织
l3>e-kP assumption of control 接管
)5~T%_ assurance 担保；保险；转易；转易书
~LpkA`Hn! assurance of interest 权益的转易
zHZfp_I at 19XX price 按一九ＸＸ年价格计算
I <D7 Jj at a discount 按赔价计算；按贴水价格计算；打折扣
J. R\h! at a premium 按溢价计算；按升水价格计算
MWA,3I\. at call 通知付款；按通知
3= sBe HL at constant market price 按固定市价计算
L<@* 6QH at constant price 按固定价格计算
y!P!Fif' at cost 按成本计算
h >D;QY at current market price 按当时市价计算；按现时市价计算
d; Y Kw1 at current price 按当时价格计算；按现时价格计算
U'ctO % at factor cost 按要素成本计算；按生产要素成本计算
c.S d~k:3 at money-of-the-day price 按付款当日价格计算
5uQ+'*xN% at or better 按指定或较佳价位〔买卖指令〕
r/'!#7dLG- at par 按面值计算；平价
{:!>Y1w> at sight 见票即付
0j(U & at the close 按收市盘
g{6jN at the opening 按开市盘
FqA4 O U attestation 见证；见证条款
R)JH D7
1 at-the-money option 平价期权
EG t
50 attorney 受权人；受托代表人
[?I<$f" attornment 新拥有人承认书
4!!PrXE attributable profit 可归属利润
Z3{1`"\<K
attributable share value 可归属股份价值
C}mhnU@ Auckland Stock Exchange 奥克兰证券交易所
TS|Bz2( auction 拍卖
E ,.PT^au auctioneer 拍卖商
]#f%Dku.m audit 审计；核数
tdxzs_V,- Audit Commission 审计署
#%nV\ Bl Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@a@}xgn{ 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〕
:VP4: J^ audit review 帐目审查
r _$*euh@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
AH&RabH2 audited account 审计帐目；经审计的帐目
K0j%\]\Tp audited annual account 经审计的周年帐目
)m;*d7l~p audited balance sheet 经审计的资产负债表
Ez |NQ:o auditor 核数师；核数主任；审计师
R;Dj70g auditor's certificate 核数师证明书；审计师证明书
P'tXG auditor's report 核数师报告；审计师报告
v[ML=pL Aussie bond 澳元债券
2_H In austerity budget 紧缩预算
G3^<l0?S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%p Australia All Ordinaries Index 澳洲所有普通股票指数
K:'^f? P Australian Dollar [AUD] 澳元
^zV_ vB)n Australian Options Market 澳大利亚期权市场
J";N^OR{A% Australian Securities Commission 澳洲证券事务监察委员会
| E?r+] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/_m )D;!y Australian Stock Exchange 澳大利亚证券交易所
@!dIa1Q" Austrian Schilling [ATS] 奥地利先令
njxLeD e- authentication 认证；鉴证
q{9 \hEeb authority to purchase 委托购买证；委购书
pt.V^a authorization 认可；核准；授权；授权书
;G8H' gM07 authorization by direction 指示授权
g?"QahH G authorization by instruction 指令授权
./ XX authorization by warrant 令状授权
Mw RLv,&" authorization of unit trust 单位信托的认可
a-|pSe*rx authorized agent 指定代理人
u@e.5_:S) authorized capital 法定资本
\:{K" ,2 authorized clerk 出市员
xSD*e 0
authorized dealer 认可交易商
C `_/aR6 authorized financial institution 认可财务机构
lj} 3 TbM authorized fund 认可基金
M]6+s`?r authorized fund house 获授权的基金公司；认可基金公司
>R] M:Wx authorized institution 认可机构
Ed u(dZbKg authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
x @q.u3o9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
,o n]Fts authorized insurer 获授权保险人；获认可承保人
1Z c=QJw@ authorized investment 特准投资项目
kE<CuO authorized person 获授权人
/5Qh*. (S authorized representative 获授权代表
W
!j-/ql authorized share capital 法定股本
QG?!XWz automated quotation system 自动报价系统
&Iy5@8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w ~v6=^ 自动交易系统〔香港期货交易所有限公司〕
bT 42G [x automatic adjustment mechanism 自动调整机制
%]I#]jR automatic adjustment system 自动调整系统
lfDd%.:q4S Automatic Clearing House 自动票据交换所
nE8z1hBUq automatic exchange rates accumulation system 自动化汇率累集系统
Z(|$[GZP[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<}[ !k< automatic teller machine [ATM] 自动柜员机
ben-<3r autopay 自动转帐
5@>hjXi"Y available assets 可用资产
zs]ubJC@ available fiscal reserve 现存财政储备
\u`P(fI!K% available profit 可用利润
^yB]_*WJ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9Zl4NV&B average 平均；平均数；海损
3?V' O6 average basic salary 平均基本薪金
gq+0t average consumer expenditure 平均消费开支；一般消费开支
C <:g"F:k average cost 平均成本
I1>f2/$z* average cost of land production 增辟土地平均成本
y%%VJ}'X! average daily turnover 平均每日成交额
3@x[M?$ average daily wage rate 平均每日工资率
4dFr~ { average expenditure pattern 平均开支模式
=JE<oVP8 average growth rate 平均增长率
3E d average net fixed assets 固定资产平均净值
eG(YORkR average of relatives 相对价格平均数
6w &<j&V average price 平均价格
h?dSn:Y\? average propensity to consume 平均消费倾向；一般消费倾向
9~Sa7 P average propensity to save 平均储蓄倾向；一般储蓄倾向
j%`
C average rate 平均率
cwvJH&%0 average revenue 平均收入；平均收益
(v? @evQ average stock 平均库存；平均存货
)x\%*ewY average yearly rent 平均年租
N~/X.D4e# avoidance of double taxation 避免双重课税
0o$RvxJ avoidance of tax 避税
