A:
Yy4? |wVl A share Ａ股；甲类股份
?(cbZ#( o abatement of tax 减税；减扣免税额
DQ{Yr>J ABN AMRO Bank N.V. 荷兰银行
>f [Lb|t above-the-line expenditure 线上项目支出；经常预算支出
6#/Riu% above-the-line receipt 线上项目收入；经常预算收入
L}bS"=B[&W ABSA Asia Limited 南非联合亚洲有限公司
,= ;d<O8 absolute change 绝对数值变更
AwhXCq|k absolute expenditure 实际开支
{ x m^DT absolute guideline figure 绝对准则数字
z@lUaMm:F absolute interest 绝对权益
DK/xHIv8- absolute order of discharge 绝对破产解除令
+H[G D! absolute profit margin 绝对利润幅度
s2*^ P G absolute value 实值；绝对值
&ACM:&Ob absolutely vested interest 绝对既得权益
oC]|ARgQk| absorbed cost 已吸收成本；已分摊成本
GW_@hYIqD absorption 吸收；分摊；合并
:V>M{vd absorption rate 吸收率；摊配率；分摊率
P"`OuN ACB Finance Limited 亚洲商业财务有限公司
T@[(FVA N acceptable form of reciprocity 合理的互惠条件
MPINxS acceptable rate 适当利率；适当汇率
\($EYhx acceptance agreement 承兑协议
{L[n\h.4. acceptance for honour 参加承兑
C.r9)#G acceptor 承兑人；接受人；受票人
A$K>:Tt> acceptor for honour 参加承兑人
i-(^t1c accident insurance 意外保险
"o
+" Jd Accident Insurance Association of Hong Kong 香港意外保险公会
CU3 [{a accident insurance scheme 意外保险计划
}MK m>N accident year basis 意外年度基准
DP=4<ES%+ accommodation 通融；贷款
hadGF%> O6 accommodation bill 通融票据；空头票据
FF:Y7w XW accommodation party 汇票代发人
Zy BN o] account balance 帐户余额；帐户结余
8y!d ^EQ account book 帐簿
1LTl=tS# account collected in advance 预收款项
X G
fLi account current book 往来帐簿
nwlo,[ account of after-acquired property 事后取得的财产报告
Y [ =Gv6Fr account of defaulter 拖欠帐目
S/j~1q_|G account payable 应付帐款
Jsi [,|G account payee only [A/C payee only] 只可转帐；存入收款人帐户
uf;^yQi account receivable 应收帐款
7xAzd#
c?= account receivable report 应收帐款报表
"Jw6.q + account statement 结单；帐单；会计财务报表
6,j6,Q(67 account title 帐户名称；会计科目
$O*rxQ} accountant's report 会计师报告
wv>uT{g# Accountant's Report Rules 会计师报告规则
;H5H7ezV accounting and auditing procedure 会计与审计程序；会计与核数程序
73?ZB+\)0A Accounting Arrangements 《会计安排》
}-H<wQ&x accounting basis 会计基础
e[fzy0 accounting by Official Receiver 破产管理署署长呈交的帐目
j_PICv *6 Accounting Circular 《会计通告》
SRq0y,d accounting class 会计类别
4e d+'-"m accounting date 记帐日期；会计结算日期
%C*oy$. accounting for money 款项核算
PJu)%al Accounting Officer 会计主任
j[ !'l,I accounting period 会计报告期；会计期
kN9pl ^2 accounting policy 会计政策；会计方针
K8y/U(@|D accounting practice 会计惯例
t.m65 accounting principle 会计准则
hETT D% accounting record 会计记录
k~WX6rEJ accounting report 会计报告
AY['!&T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"(/
1]EH` Accounting Society of China 中国会计学会
7_ g}t!b` accounting statement 会计报表
p:u?a, p accounting system 会计制度；会计系统
(q+U5Ls6 accounting transaction 会计事项；帐务交易
%of#VSk accounting treatment 会计处理
O@ jW&-; accounting year 会计年度
BBy"qkTe accretion 增值；添加
,o-BJ
069 accrual 应计项目；应累算数目
H"W%+{AR accrual basis 应计制；权责发生制
$F EG0& accrual basis accounting 应计制会计；权责发生制会计
U@v =q9'W accrue 应累算；应计
y?W8FL accrued benefit 应累算利益
d_BO&k <+I accrued charges 应计费用
rt]
@Z`w accrued cumulative preference share dividend 应累算的累积优先股股息
[nBlHI;& accrued expenses 应累算费用
mT\!LpX accrued interest payable 应付利息；应计未付利息
V2kNJwwk accrued interest receivable 应收利息；应计未收利息
E< ;C@B accrued right 累算权益
gc@,lNmi accruing profit 应累算的利润
jj8AV lN accumulated fiscal reserve 累积财政储备
C.dN)?O accumulated profit 累积利润；滚存溢利
P`wp`HI accumulated reserve 累积储备
kB d #=J accumulation of surplus income 累积收益盈余
T!eb=oy acquired assets 既得资产
Jq) !)={ acquisition 收购；购置；取得
;Dg8> acquisition cost 购置成本
ETe,R Y acquisition expenses 购置费用
5DKR1z: acquisition of 100% interest 收购全部股权
s
bV6} acquisition of control 取得控制权
v/6QE;BY&Q acquisition of fixed assets 购置固定资产
7 >` QX% acquisition of shell “买壳”
"YD<pRVB acquisition price 收购价
:%q J AjR& act of God 天灾
1lu _<?O acting partner 执事合伙人
-?n|kSHX active market 买卖活跃的市场；交投畅旺的市场；旺市
V}ZF\SG(K active partner 积极参与的合伙人
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og active trading 交投活跃
Q}ho
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}~$zdgMT actual cost 实际成本
l = % v actual expenditure 实际开支；实际支出
pulE6T7 x actual income 实际入息；实际收入；实际收益
CZg$I& x actual market 现货市场
h 0`@yo
actual price 现货价；实际价格
uZ*;%y nQ actual profit 实际利润
niY9`8 actual quotation 实盘；实际价位；实际报价
='<0z?Af actual year basis 按实际年度计算
rWI6L3,i+ actuals 实货
L}CjC>R! actuarial investigation 精算调查
cMxTv4|wui actuarial principle 精算原则
knZee!FA7
actuarial report 精算师报告
g&;:[&% T] Actuarial Society of Hong Kong 香港精算学会
"Q]`~u': actuarial valuation 精算师估值
T:S+P t~ actuary 精算师
g!5`R`7 ad referendum agreement 暂定协议；有待覆核的协定
x]6OE]]8L ad valorem duty 从价税；按值征税
Zuod1;qIh ad valorem duty system 从价税制
aB~?Y+m ad valorem fee 从价费
;,n{6` ad valorem tariff 从价关税
j.X3SQb 4G additional allowance 额外免税额
1QXv}36#3n additional amount for unexpired risk 未过期风险的额外款额
W> 0 36 additional assessable profit 补加应评税利润
::N'tc Z^2 additional assessment 补加评税
SUxz &xH additional commitment 额外承担
"
cx\P,< additional commitment vote 额外承担拨款
<<K G S additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~7T]l1]W% additional dependent parent allowance 供养父母额外免税额
hke Oe additional provision 额外拨款
K"-.K]O8E% additional stamp duty 附加印花税
!Z2?dhS additional tax 补加税罚款；补加税款
?"[b408- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
P#bZtWx'<N adjudged bankrupt 被裁定破产
Jw?J (ig^ adjudicated bankrupt 裁定破产人
85YE6^y adjudication fee 裁定费；评定印花税额手续费；评估契据费
UOy9N adjudication of bankruptcy 裁定破产；宣告破产
'+^H eM^; adjudication of insolvency 裁定无力偿还债务
<7cm[ adjusted actual 经调整的实数；调整后的实数
_ ] veTAV adjusted current assets 经调整的流动资产；调整后的流动资产
U=MFNp+ adjusted figure 经调整的数字；调整后的数额
N=lFf+ adjusted liabilities 经调整的负债；调整后的负债
Hzh?w!Ow adjusted loss 经调整的亏损；调整后的亏损
} -9 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
smW
7zGE adjusted profit 经调整的利润；调整后的利润
V9f$zjpw adjusted surplus 经调整的盈余额；调整后的盈余额
eS9uKb 5n( adjusted value 经调整的价值；调整后的价值
u {maE , adjustment 调整；修订；理算〔保险〕
EE5I~ k 5 adjustment centre 调剂中心
[f,; +Ze adjustment lag 调整过程的时间差距；调整时差
8R}CvzI adjustment mechanism 调整机制
NL%5'8F>, adjustment of loss 亏损调整
FP =%e]vJ adjustment process 调整过程；调整程序
sA=WU(4^ adjustment range 调整幅度
=b2/g [ administered exchange rate 受管制汇率
#Q}`kFB` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4%
)I[-sH administration expenses 行政费用
)J#7:s]eo administration fee 手续费；行政费
0L1NZY^! administration in bankruptcy 破产管理
2bwf( administration order 遗产管理令
'Y{ fah administrator 管理人；遗产管理人
<z+5+h|^ administrator of the estate 遗产管理人
@DG $ admission of debt 债项承认书
nn!W-Bsqjh admission of proof 接纳债权证明
Lgl%fO/<t advance 放贷款项；垫付款项；预支款项；预付款项
.XQ_ , advance account 暂支帐目；预付款帐户
xG i,\K\: advance compensation 预付补偿金
jC7`_;>= advance from shareholder 股东垫款
[" VUSa advance pending reimbursement 预支以待日后付还
o8c4h< , advanced economy 先进经济体系
daS l.:1 advancement 预付；预付财产
J P'|v" advances warrant 垫款令
;L(2Ffk8 advancing 贷出
ousvsP%' adverse balance 逆差
n 5h4]u adverse exchange 逆汇
Lq.aM.& ;# advertisement addressed to shareholders 在报章刊登的致股东通告
IF-g % advice for collection 托收通知书
FY h+G-Y# advice of drawing 提款通知书；汇票通知书
^\:"o advice of payment 付款通知
JG-\~'9 Advisory Committee [Securities and Futures Commission]
N9 yL(2 谘询委员会〔证券及期货事务监察委员会〕
g Oa L4tu Advisory Committee on Diversification 经济多元化谘询委员会
H;5Fs KIF affidavit 誓章；遗产申报誓章
b C{1LY0 affidavit of no receipt 述明无收款的誓章
2;N)>[3*J affiliate 联号；联营公司；附属公司
K1] m:Y< affiliated company 附属公司；联号；联营公司
HC4qP9Gs affirmation [estate duty] 非宗教式宣誓〔遗产税〕
i|A0G%m] $ affordability 负担能力
R+Q..9 P African Development Bank [AfDB] 非洲开发银行
]/>(C76 after-acquired property 事后取得的财产
H0tj Bnu
after-hours dealing 市后交易
~kM# lh7At after-tax profit 税后盈利；税后利润；税后溢利
J_) .H d agency agreement 代理协议
* 0M[lR0t agency expenses 代理机构的开支
dNd( 57 agency fee 代理费
;s
m )f Agency Law 《代理法》
J eCKnt= agent 代理人；承销人
.=rS,Tpo agent of company 公司代理人
YmXh_bk agent's fee 代理人费；经纪费
'o41)p aggregate 总计；总数；总体数字
P:,@2el aggregate amount 总款额；总额
}cUq1r-bW aggregate assets and liabilities 总体资产与负债
p2Yc:9r9+A aggregate at constant price 按固定价格计算的总体数字
kOi@QLdN aggregate demand 总需求
>S\D+1PV aggregate gross position 总持仓量
}U-h^x' aggregate limit 总限额
>6xZF'4 aggregate of salaries tax 合计薪俸税
"SGq$3D aggregate performance 总体表现；总体业绩
yr=$a3web; aggregate supply 总体供应
$mf Z{ aggregate surplus 总盈余
$2lrP]`>j. aggregate total 整体总额
)nn cCU W aggregate value 总值；合计价值
d~#>.$Uu aggregated basis 合计基准
:Y/>] tS4 aggregated net chargeable income 合计应课税入息实额
X; [$yW9hE aggregation 合并计算；合计；总和
'vbrzI5m aggregation of incomes of husband and wife 夫妇入息合并计算
,T:Uk*Bj aggregation of property 财产的总和
@K{1O| V agio 差价；贴水
-.X ICKz Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
J@$h'YUF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
- qv*%O@ 《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》
\v|nRn,`- Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2/[J<c\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》
=gSa? pd Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:xqhPr]e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
M.b1=Y agreement for a settlement 授产协议
:2+,?#W
agreement for assignment 转让协议
s#phs `v agreement for sale 售卖协议；买卖协议
%ae|4u#b agreement for sale and purchase 买卖协议
S}QvG &c agreement for the payment of interest 支付利息协议
cOz8YVR- agreement for the repayment of money 还款协议
(6b*JQ^^ agreement of reinsurance 再保险协议
OFc L h Agricultural Bank of China 中国农业银行
k&TZ
air passenger departure tax 飞机乘客离境税
<]{$XcNm Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
R<* c airport tax 机场税
g" c |%3 alcohol duty 酒精税
3W& f^* alienation 让与；让渡；转让
d2cslD d alimony 生活费；赡养费
D cjF $E All Ordinaries Index [AOI] 所有普通股指数
^t p6G all risks 全险；综合险
BC*)@=7fx All Sales Record for Stock Market 《股票市场成交报告》
`;X~$uS Allied Capital Resources Limited 新联财务有限公司
I[P43>F3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Ii*tux!S allocation letter 拨款信件
hh%f mc allocation of fund 分配款项；预留款项
pK_n }QW allocation of profit 利润分配；溢利分配
r
.&<~x allocation warrant 拨款令
q oA ?
allotment 分配；配股
_f^JXd,7v allotment notice 股份配售通知；配股通知
No Sq:e allotment of shares 股份分配
| DB7o+4 allowable 可获宽免；免税的
i!AFXVX allowable business loss 可扣除的营业亏损
*/8b)I}yY allowable expenses 可扣税的支出
OD;-0Bj allowance 免税额；津贴；备抵；准备金
WR5@ S&fU` allowance for debts 债项的免税额
`1O <UJX allowance for depreciation by wear and tear 耗损折旧免税额
[Un~]E.'J allowance for funeral expenses 殡殓费的免税额
[SJ-]P|^l allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=I(F(AE allowance for repairs and outgoings 修葺及支出方面的免税额
9YMD[H\}V allowance to debtor 给债务人的津贴
bQTkW<7gh alteration of capital 资本更改
nu=yE$BN{ alternate trustee 候补受托人
Nj p?/r amalgamation 合并
Rix|LKk{ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2 b&&3u8 ambit of charges 征税范围；收费范围
.zm/GtOV@ amended valuation 经修订的估值
M/Twtq-`H American Commodities Exchange 美国商品交易所
D]P_tJI American Express Bank Limited 美国运通银行
j@ehcK9| American Stock Exchange 美国证券交易所
#L3heb& 9 amortization 摊销
> ^fpQG amount due from banks 存放银行同业的款项
cPx] :sC amount due from banks abroad 存放海外银行同业的款项
) (4.7> amount due from holding companies 控股公司欠款
W UN|,P`b amount due from local banks 存放本港银行同业的款项
zw2qv ' amount due to banks 银行同业的存款
CC,f*I amount due to banks abroad 海外银行同业的存款
b$*1!a amount due to holding companies 控股公司存款
L\ GjG&Y5 amount due to local banks 本港银行同业的存款
xJNV^u amount due to outport banks 外埠银行同业的存款
^9jrI amount for note issue 发行纸币的款额
6=aXz2 .f amount of bond 担保契据的款额
h?D>Dfeg% amount of consideration 代价款额
5LYzX+a) amount of contribution 供款数额
U8||) + amount of indebtedness 负债款额
y ;$
!J amount of principal of the loan 贷款本金额
be->ofUYgs amount of rates chargeable 应征差饷数额
$F Jf8u` amount of share capital 股本额
<< XWL: amount of sums assured 承保款额
'{-7%>`bn amount of variation 变动幅度
;A\SbLM amount of vote 拨款数额
Y8s.Q amount payable 应付款额
.)Wqo7/Gx amount receivable 应收款额
.%x1%TN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0 ]~ '} analysis 分析
3hD\6,@ ancillary risk 附属风险
9w"kxAN annual account 周年帐目；周年帐目报表；年度决算；年结
Cih~cwE annual accounting date 年结日期
ge[hAI2I annual allowance 每年免税额；年积金；年度津贴；年津
wf,B/[,d annual balance 年度余额
T F[8r[93 annual disposable income 每年可动用收入
R= co2 5 annual estimates 周年预算
ua8Burl7 annual fee 年费
}%}yOLo: annual general meeting 周年大会
@OB7TI_/
annual growth rate 年增率；每年增长率
#X`qkW.T< annual long-term supplement 长期个案每年补助金
p7Xe[94d^ annual pensionable emolument 可供计算退休金的年薪
|Nf90.dL annual report 年报
XwlF[3VbiX Annual Report on the Consumer Price Index 《消费物价指数年报》
UG,< \k& annual return 周年报表；周年申报表；每年报税表格
zHg1K,t : Annual Return Rules 《周年报表规则》
k c: >[ {9 annual review of consumer prices 每年消费物价回顾
Vx#n0z annual roll-forward basis 逐年延展方式
!5VT[w
1 annual salary 年薪
6!|/(~ annual statement 年度报表；年度决算表
oNFvRb2Rd 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
Ia%S=xU{= annuitant 年金受益人
p * Q *}V annuity 年金
K1oSoD8c annuity contract 年金合约
7l H.>n annuity on human life 人寿年金
u|Tg*B antecedent debt 先前的债项
ZR*Dl.GWY ante-dated cheque 倒填日期支票
j96 \({;k anticipated expenditure 预期开支
,?KN;~t#vz anticipated net profit 预期纯利
+>BD^[^^ anticipated revenue 预期收入
6qF9+r&e ? anti-inflation measure 反通货膨胀措施
'<!T'l:R:/ anti-inflationary stance 反通货膨胀立场
<?E~Qc t apparent deficit 表面赤字
Oe_*(q& apparent financial solvency 表面偿债能力
R\MFh!6sn apparent partner 表面合伙人
H3Zs m)+: application for personal assessment 个人入息课税申请书
2l.qINyz application of fund 资金应用
IPa)+ ZQ application to release as liquidator and to destruct the books of accounts and documents
;%YAiW8{Xk 申请免除清盘人职务及毁灭帐簿与文件
y7@q] ~% appointed actuary 委任精算师
Js0h lWu appointed auditor 委任核数师；委任审计师
H]<@\g*l@P appointed trustee 委任的受托人
<ZXK}5SZ# appointer 委任人
nN*:"F/^ apportioned pro rata 按比例分摊
Xn NU-UCX apportionment 分配；分摊
}}q_QD_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Xt$o$V apportionment formula 分摊方程式
k%TjRf{p apportionment of estate duty 遗产税的分摊
^ - H appraisal 估价；评估
YacLYo# appreciable growth 可观增长
1b LY1 appreciable impact 显着影响
U:+wt}-T" appreciable increase 可观增长
Y$K[@_dv= appreciation 增值；升值
~^ ^|]s3 appreciation against other currencies 相对其他货币升值
Pu `;B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
c-" .VF appreciation tax 增值税
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M18&ld,r appropriation 拨款；拨用；拨付
h3BDHz, appropriation account 拨款帐目
qP4v H] Appropriation Bill 拨款法案
cP,bob] appropriation-in-aid system 补助拨款办法
<" Hb X approved assets 核准资产
Sf"]enwB approved basket stock 认可一篮子证券
UtzM+7r@ approved budget 核准预算
Z%9_v pWc approved charitable donation 认可慈善捐款
t`
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Re]7G.y approved currency 核准货币；认可货币
y=q iGi[Nc approved estimates 核准预算
Cj3C% W approved estimates of expenditure 核准开支预算
>sl#2,br approved overseas insurer 核准海外保险人
.{ -C* approved overseas trust company 核准海外信托公司
N^@aO&+A approved pooled investment fund 核准汇集投资基金
j3_vh<U\ approved provident fund scheme 认可公积金计划
/{sFrEMP\ approved provision 核准拨款
WcZck{ehd approved redeemable share 核准可赎回股份
o >?#$~XNv approved regional stock 认可地区性证券
k=` `Avp? approved retirement scheme 认可退休金计划
Z+M* z; approved subordinated loan 核准附属贷款
{<#~Ya- arbitrage 套戥；套汇；套利
$^Z ugD arbitrageur 套戥者；套汇者
oJln"-M1nx arbitrary amount 临时款项
>j}.~$6dj_ arrangement 措施；安排；协定
m6iQB\ \ arrears 欠款
=ec"G2$?" arrears of pay 欠付薪酬
|x/00XhS arrears of revenue 逾期未收税款；逾期未收的帐项
6ntduXeNVh articles of association 组织章程；组织细则；组织章程细则
]zUvs6ksLG Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
TBr@F|RXiO ascertainment of profit 确定利润
d"~-D; "Asia Clear" “亚洲结算系统”
{~a+dEz Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4O1[D? )`x Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
E(/M?>t- Asian Development Fund [ADF] 亚洲发展基金
@q<F_'7is Asian dollar bond 亚洲美元债券
m |%ly Asian dollar market 亚洲美元市场
l/ :23\ Asian dollar rate 亚洲美元利率
rJws# ^ ] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
? ht;ZP Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
P(Wr [lH\y asked price 沽盘；喊价；索价；卖方报价
x2@W,?oP m assessable income 应评税入息
QsC6 \Gt# assessable loss 应评税亏损
_X"G( assessable profit 应评税利润
Y2 QX9RN assessable value 应评税值
S{7 R6,B5 assessed profit 估定利润
, I^:xw_ assessed value 经评估价值
#a|.cm>6 assessment 评税；评定；估价；评税单
'~;vp assessment number 评税编号；估价编号
]s<}'& assessment of additional tax 补加税评税
na-mh
E ,H assessment of performance 业绩评估；实绩评价
p6|RV(?8 Assessor 评税主任
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CY[U asset price bubbles 资产价格泡沫
y~ -dQ7r asset-backed securities 具资产保证的证券
9n!IdqKN assets accretion 资产增值
C[IY9s:Pf assets and liabilities 资产与负债
SQ0t28N3h assets betterment statement 资产递增表；资产改进表
#dEMjD assets lending 实物放款；有抵押贷款
t
IO 'ky assets of the company passing on the death 死者去世时转移的公司资产
} Rs@ assets pledged as security for liabilities 用作负债抵押的资产
]O1}q!s
assets portfolio 资产投资组合
R(dOQ. ; assets price 资产价格
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N;% assets quality 资产质素
rQM$lJ[x assets realization 资产变现
o{I]c#W assets refinancing arrangement 资产再集资安排
H I%#S&d assets securitization 资产证券化
9}*<8%PSt, assets situated outside Hong Kong 在香港以外地方的资产
ie9,y e" assets stripping 削减资产；拆卖资产
*C"-$WU3o assets value 资产值
wr{ [4$O assignee 承让人
K! e 51P assignment 转让；转让书；转让契
Ubf@"B assignment of interest 权益转让
N&K`bmtD assignment of letters patent and trade mark 专利证书及商标转让
w$%1j+%& assignment of property 物业转让；物业转让书
<WCTJ! Z assignment right 转让权
M,(UCyT assignor 转让人
V<W$ h` associate 有联系的人；有关连人士；相联者；合伙人；联系人
nr>Os@\BU Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@ ?YO_</ associate member 附属会员
u>-pg u associated body corporate 相联法人团体
f\]splL associated company 相联公司；联属公司
6&KvT2?tA` associated corporation 相联法团
j]5mzz~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R[T94U 公认会计师公会〔英国〕
d&ap u{ Association of Futures Exchange Brokers 香港期货经纪协会
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Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z(0sMOaX association of underwriters 承保人组织
T=D|jt assumption of control 接管
^j>w<ljzz assurance 担保；保险；转易；转易书
uE%$<o*# assurance of interest 权益的转易
5* P +c(= at 19XX price 按一九ＸＸ年价格计算
O\&[|sGY{ at a discount 按赔价计算；按贴水价格计算；打折扣
IwJ4K+ at a premium 按溢价计算；按升水价格计算
%UnL,V9) at call 通知付款；按通知
B?pNF+?'z at constant market price 按固定市价计算
>jH%n(TcC at constant price 按固定价格计算
UD}#c:I at cost 按成本计算
f tE2@} at current market price 按当时市价计算；按现时市价计算
w0(1o_F7. at current price 按当时价格计算；按现时价格计算
;eQOBGX9 at factor cost 按要素成本计算；按生产要素成本计算
(m% A>e
B at money-of-the-day price 按付款当日价格计算
0<'Q;'2* L at or better 按指定或较佳价位〔买卖指令〕
P<s 0f:". at par 按面值计算；平价
zvAUF8'_ at sight 见票即付
SG@-b( at the close 按收市盘
2T > K!jS at the opening 按开市盘
hiBZZ+^[ attestation 见证；见证条款
Li8$Rb~q at-the-money option 平价期权
&K@ RTgb attorney 受权人；受托代表人
mNDz|Ln attornment 新拥有人承认书
Ap)[;_9BD attributable profit 可归属利润
f9FEH7S68 attributable share value 可归属股份价值
Fh0 cOp( Auckland Stock Exchange 奥克兰证券交易所
U\~9YX 8 auction 拍卖
4_&+]S auctioneer 拍卖商
oTLA&dy@ audit 审计；核数
.m/$ku{/J Audit Commission 审计署
`j)S7KN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
L$rMfe 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〕
]R?{9H|jwE audit review 帐目审查
glo Y@k~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
bjCO@t audited account 审计帐目；经审计的帐目
>A_:q yGk audited annual account 经审计的周年帐目
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|T{RY5 audited balance sheet 经审计的资产负债表
9qcA+gz:| auditor 核数师；核数主任；审计师
gR\-%<42 auditor's certificate 核数师证明书；审计师证明书
nEgDwJ<wl auditor's report 核数师报告；审计师报告
%TUvH> ;0 Aussie bond 澳元债券
M| DVFC austerity budget 紧缩预算
#|R#/Yc@Bv Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
kACgP!~/1 Australia All Ordinaries Index 澳洲所有普通股票指数
sjIUW$ Australian Dollar [AUD] 澳元
.,+TpP kc Australian Options Market 澳大利亚期权市场
%!X9>i> Australian Securities Commission 澳洲证券事务监察委员会
[3|&!: 4g6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
rO3.%B} Australian Stock Exchange 澳大利亚证券交易所
|0N6]%r Austrian Schilling [ATS] 奥地利先令
CaE1h9 authentication 认证；鉴证
RJhafUJ zH authority to purchase 委托购买证；委购书
OPe3p {] authorization 认可；核准；授权；授权书
) oAx t70 authorization by direction 指示授权
lNRGlTD% authorization by instruction 指令授权
2*)2c[/0F authorization by warrant 令状授权
-'%>Fon authorization of unit trust 单位信托的认可
)F,IPAA# authorized agent 指定代理人
jRGslak; authorized capital 法定资本
hI>vz"J authorized clerk 出市员
~H4wsa3 9 authorized dealer 认可交易商
$s.:H4:I authorized financial institution 认可财务机构
j0`)m R} authorized fund 认可基金
ms%RNxU4: authorized fund house 获授权的基金公司；认可基金公司
W{W8 \ authorized institution 认可机构
!!:mjq<0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
19j"Zxdg Y authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
w]O [{3" authorized insurer 获授权保险人；获认可承保人
1Xn:B_pP authorized investment 特准投资项目
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% authorized person 获授权人
>h3m/aeNC authorized representative 获授权代表
BL[ N authorized share capital 法定股本
CFTw=b@ automated quotation system 自动报价系统
:tf'Gw6v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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2dP0 自动交易系统〔香港期货交易所有限公司〕
#UesXv automatic adjustment mechanism 自动调整机制
&m=73 RN automatic adjustment system 自动调整系统
j[Q9_0R~lR Automatic Clearing House 自动票据交换所
`~k`m{4.a automatic exchange rates accumulation system 自动化汇率累集系统
X 7R&>Pf Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
z) Gd3C automatic teller machine [ATM] 自动柜员机
D mtCEKa autopay 自动转帐
SE<?l available assets 可用资产
wG@f~$ available fiscal reserve 现存财政储备
N> jQe available profit 可用利润
C116 c " Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
j@u]( nf average 平均；平均数；海损
VS jt|F)t average basic salary 平均基本薪金
(|9t+KP average consumer expenditure 平均消费开支；一般消费开支
G$mAyK: average cost 平均成本
9_-6Lwj6t average cost of land production 增辟土地平均成本
8 yDe{ average daily turnover 平均每日成交额
Rl{e<>O\^ average daily wage rate 平均每日工资率
ng hpWODq average expenditure pattern 平均开支模式
v2l*n average growth rate 平均增长率
cw3j&k average net fixed assets 固定资产平均净值
E< Y!BT[X average of relatives 相对价格平均数
q>rDxmP < average price 平均价格
W+Q^u7K average propensity to consume 平均消费倾向；一般消费倾向
SxI-pH' average propensity to save 平均储蓄倾向；一般储蓄倾向
Ms
3Sri average rate 平均率
u *=8s5Q[ average revenue 平均收入；平均收益
572{DC&T average stock 平均库存；平均存货
[nASMKK0 average yearly rent 平均年租
'W*:9wah avoidance of double taxation 避免双重课税
%WF]mF T_ avoidance of tax 避税
