A:
C>-aIz!y A share Ａ股；甲类股份
BcL{se9< abatement of tax 减税；减扣免税额
0+?7EL~ ABN AMRO Bank N.V. 荷兰银行
wLi4G@jJ above-the-line expenditure 线上项目支出；经常预算支出
,=UK}*e" above-the-line receipt 线上项目收入；经常预算收入
q"%_tS ABSA Asia Limited 南非联合亚洲有限公司
k,85Y$`' absolute change 绝对数值变更
[0(B>a3J absolute expenditure 实际开支
Zo |.1pN absolute guideline figure 绝对准则数字
gYNjzew' absolute interest 绝对权益
!F1M(zFD absolute order of discharge 绝对破产解除令
NL!u<6y absolute profit margin 绝对利润幅度
M^O2\G#B absolute value 实值；绝对值
4[.oPK=i absolutely vested interest 绝对既得权益
"]"|"0#i absorbed cost 已吸收成本；已分摊成本
R tb7| absorption 吸收；分摊；合并
5k`l $mW{ absorption rate 吸收率；摊配率；分摊率
S4' ACB Finance Limited 亚洲商业财务有限公司
T;L>;E>B acceptable form of reciprocity 合理的互惠条件
7({]x*o*% acceptable rate 适当利率；适当汇率
Hc>m;[M)l acceptance agreement 承兑协议
SW*"\X; acceptance for honour 参加承兑
: ]s UpO acceptor 承兑人；接受人；受票人
$K]m{ acceptor for honour 参加承兑人
Z1 Bp+a3 accident insurance 意外保险
6A>dhU Accident Insurance Association of Hong Kong 香港意外保险公会
3
^>l\, accident insurance scheme 意外保险计划
<QA6/Ef7 accident year basis 意外年度基准
R$ q;
! accommodation 通融；贷款
X #*JWQ O= accommodation bill 通融票据；空头票据
U> cV| accommodation party 汇票代发人
N "" BCh" account balance 帐户余额；帐户结余
N.\-
8?> account book 帐簿
{>R:v H 8 account collected in advance 预收款项
&X|#R1\ account current book 往来帐簿
e7m*rh%5> account of after-acquired property 事后取得的财产报告
%e-7ubW account of defaulter 拖欠帐目
rf?qdd(~cH account payable 应付帐款
XiL~TC kx4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
j7jCm: account receivable 应收帐款
?)kG A$m# account receivable report 应收帐款报表
{4G%:09~J account statement 结单；帐单；会计财务报表
d{SG
Cr 9d account title 帐户名称；会计科目
?\t#1"d accountant's report 会计师报告
`-(|>5wWS Accountant's Report Rules 会计师报告规则
s$cK(S# accounting and auditing procedure 会计与审计程序；会计与核数程序
(BTVD ,G Accounting Arrangements 《会计安排》
EK;YiJ accounting basis 会计基础
vr6MU< accounting by Official Receiver 破产管理署署长呈交的帐目
cd(GvX ' Accounting Circular 《会计通告》
H,DM1Z9rz accounting class 会计类别
~F4fFQ-yy accounting date 记帐日期；会计结算日期
J T-J#Ag accounting for money 款项核算
#~7ip\Uf[ Accounting Officer 会计主任
0s /w,? accounting period 会计报告期；会计期
Hkwl>R$ accounting policy 会计政策；会计方针
#73F}
tZ^ accounting practice 会计惯例
i.3= !6z accounting principle 会计准则
P{wF"vf accounting record 会计记录
MUTj-1 H6) accounting report 会计报告
iPd[l {85Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*h'=3w:G Accounting Society of China 中国会计学会
0w )^) accounting statement 会计报表
- o!$tI& accounting system 会计制度；会计系统
|N%fMPKa accounting transaction 会计事项；帐务交易
q1Q L@Ax accounting treatment 会计处理
=p*]Az accounting year 会计年度
h| ,:e;>} accretion 增值；添加
6LalW5I accrual 应计项目；应累算数目
-( accrual basis 应计制；权责发生制
,1 [q^-9 accrual basis accounting 应计制会计；权责发生制会计
-I&m:A$4* accrue 应累算；应计
bn!HUM, accrued benefit 应累算利益
]j`c]2EuP accrued charges 应计费用
;1%-8f:lW accrued cumulative preference share dividend 应累算的累积优先股股息
]ooIr Y8 accrued expenses 应累算费用
Tk5W'p|6f accrued interest payable 应付利息；应计未付利息
aX5
z&r:{ accrued interest receivable 应收利息；应计未收利息
~GL] wF2# accrued right 累算权益
{]%0lf: accruing profit 应累算的利润
?QFpv #4 accumulated fiscal reserve 累积财政储备
G/7cK\^u accumulated profit 累积利润；滚存溢利
4\Tl\SZ? accumulated reserve 累积储备
X*{2[+ <o accumulation of surplus income 累积收益盈余
orWbU
U C acquired assets 既得资产
BT}!W`
acquisition 收购；购置；取得
YVHm{A1b0 acquisition cost 购置成本
a1_GIM0 acquisition expenses 购置费用
&6ZD136 acquisition of 100% interest 收购全部股权
uVJDne,R acquisition of control 取得控制权
mP0yk| acquisition of fixed assets 购置固定资产
u~WVGjoQ acquisition of shell “买壳”
PH+ S};Uxv acquisition price 收购价
Bq D'8zLD act of God 天灾
ki?S~' a acting partner 执事合伙人
@ycDCB(D} active market 买卖活跃的市场；交投畅旺的市场；旺市
*>n;SuT_ active partner 积极参与的合伙人
P)Rh=U active trading 交投活跃
|mGFts}0o' actual circulation 实际流通
"1 L$| actual cost 实际成本
y5 *Z 3"< actual expenditure 实际开支；实际支出
x{n`^;Y1 actual income 实际入息；实际收入；实际收益
} :us:% actual market 现货市场
KK iE@_z actual price 现货价；实际价格
_B/ dWA,P actual profit 实际利润
2jR r,Nl actual quotation 实盘；实际价位；实际报价
DU5c=rxW actual year basis 按实际年度计算
El.hu%#n*G actuals 实货
|=`~-i2W actuarial investigation 精算调查
/ aZ+T5O actuarial principle 精算原则
VUPXO actuarial report 精算师报告
+nXK-g;)' Actuarial Society of Hong Kong 香港精算学会
=&ks)MH- actuarial valuation 精算师估值
WST8SEzJ actuary 精算师
Jk7|{W\OA ad referendum agreement 暂定协议；有待覆核的协定
{`LU+ ad valorem duty 从价税；按值征税
Sjv dirr ad valorem duty system 从价税制
`$,GzS ( ad valorem fee 从价费
y9q8i(E0 ad valorem tariff 从价关税
LBM ^9W additional allowance 额外免税额
nbm&wa[ additional amount for unexpired risk 未过期风险的额外款额
1FlX '[vh additional assessable profit 补加应评税利润
U+:m4a additional assessment 补加评税
]x RM&=)< additional commitment 额外承担
}1Gv)l7 additional commitment vote 额外承担拨款
Cd,jDPrw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xJ>fm%{5 additional dependent parent allowance 供养父母额外免税额
Y G@t5j#b additional provision 额外拨款
=t9\^RIx)? additional stamp duty 附加印花税
8$ 6Y{$&C additional tax 补加税罚款；补加税款
*=]&&< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
%?}33yV
adjudged bankrupt 被裁定破产
LhOa{1SY adjudicated bankrupt 裁定破产人
sf)EMh3Z adjudication fee 裁定费；评定印花税额手续费；评估契据费
X-6de>= adjudication of bankruptcy 裁定破产；宣告破产
,l !Ta " adjudication of insolvency 裁定无力偿还债务
,]46I.] adjusted actual 经调整的实数；调整后的实数
`|{-+m adjusted current assets 经调整的流动资产；调整后的流动资产
gp>3I!bo[K adjusted figure 经调整的数字；调整后的数额
7
n8"/0kc: adjusted liabilities 经调整的负债；调整后的负债
, w {e adjusted loss 经调整的亏损；调整后的亏损
j (m.$: 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
yE:+Lo`> adjusted profit 经调整的利润；调整后的利润
Y$Z x, adjusted surplus 经调整的盈余额；调整后的盈余额
#Y*X<L adjusted value 经调整的价值；调整后的价值
pT=JP> nd^ adjustment 调整；修订；理算〔保险〕
f .Q\Z'S^ adjustment centre 调剂中心
em,u(#)& adjustment lag 调整过程的时间差距；调整时差
qT dh eX/ adjustment mechanism 调整机制
a1EOJ^}0 adjustment of loss 亏损调整
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}VV6vO adjustment process 调整过程；调整程序
T|nDTezr adjustment range 调整幅度
Xe$ I7iKD administered exchange rate 受管制汇率
OLyf8&AU@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;_c; 0) administration expenses 行政费用
b$N 2z administration fee 手续费；行政费
IwQ"eUnK administration in bankruptcy 破产管理
);#JL0I administration order 遗产管理令
&dqLP9 5 administrator 管理人；遗产管理人
.~~nUu+M administrator of the estate 遗产管理人
f(/lLgI( admission of debt 债项承认书
zQcL| (N admission of proof 接纳债权证明
aS{|uE] advance 放贷款项；垫付款项；预支款项；预付款项
&XIt5<$~R advance account 暂支帐目；预付款帐户
o_Xflz C advance compensation 预付补偿金
HVi'eNgo advance from shareholder 股东垫款
ck: T,F{} advance pending reimbursement 预支以待日后付还
n&$j0k advanced economy 先进经济体系
a z Cf advancement 预付；预付财产
BF\XEm?! advances warrant 垫款令
$Q &lSVQ advancing 贷出
NCiW^#b adverse balance 逆差
`7c~m ypx adverse exchange 逆汇
a!a-b~#cx advertisement addressed to shareholders 在报章刊登的致股东通告
?9!6%]2D advice for collection 托收通知书
GzhYY"iif# advice of drawing 提款通知书；汇票通知书
R w"sJ) / advice of payment 付款通知
h
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N6+@ Advisory Committee [Securities and Futures Commission]
]OM"ZG/^ 谘询委员会〔证券及期货事务监察委员会〕
/KFfU1 Advisory Committee on Diversification 经济多元化谘询委员会
9+j0q% affidavit 誓章；遗产申报誓章
@Xt *Snd affidavit of no receipt 述明无收款的誓章
). <-X^@ affiliate 联号；联营公司；附属公司
F^WP <0C affiliated company 附属公司；联号；联营公司
Y\D!/T affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9Vg?{v!yn affordability 负担能力
'=39+*6? African Development Bank [AfDB] 非洲开发银行
PY{
G [ after-acquired property 事后取得的财产
C^O
VB- after-hours dealing 市后交易
h{CL{ >d after-tax profit 税后盈利；税后利润；税后溢利
APvDP? agency agreement 代理协议
R cAwrsd agency expenses 代理机构的开支
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nd$Z`c agency fee 代理费
Dt}JG6 S Agency Law 《代理法》
M X $0Op agent 代理人；承销人
E%y Na]\P agent of company 公司代理人
ynq}76 H0k agent's fee 代理人费；经纪费
m}C>ti`VD aggregate 总计；总数；总体数字
y`VyQ WW aggregate amount 总款额；总额
< NR#Y%}-V aggregate assets and liabilities 总体资产与负债
q8FTi^=Kb aggregate at constant price 按固定价格计算的总体数字
TITKj?*o aggregate demand 总需求
rNrxaRQ aggregate gross position 总持仓量
vleS2-]| aggregate limit 总限额
P 0SQr?W aggregate of salaries tax 合计薪俸税
tClg*A;|B aggregate performance 总体表现；总体业绩
:G [|CPm- aggregate supply 总体供应
~Y `ldL aggregate surplus 总盈余
^&B@Uw 5{ aggregate total 整体总额
/sUY U (3 aggregate value 总值；合计价值
{Bk[rCl aggregated basis 合计基准
\RNNg aggregated net chargeable income 合计应课税入息实额
cA2V2S) aggregation 合并计算；合计；总和
35A|BD) q aggregation of incomes of husband and wife 夫妇入息合并计算
?h3Y)5x T aggregation of property 财产的总和
<-> { agio 差价；贴水
}{,^@xdyW 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》
'<jyw Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
EOIN^ 4V" 《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》
7TgOK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"fQ~uzg=" 《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》
Ar%%}Gx / Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
z#zI1Am(O 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c>,'Y)8 agreement for a settlement 授产协议
D|lzGt agreement for assignment 转让协议
"LHcB]^< agreement for sale 售卖协议；买卖协议
&SIq2>Q A agreement for sale and purchase 买卖协议
3]OE} [R agreement for the payment of interest 支付利息协议
8Ry3`ct agreement for the repayment of money 还款协议
y_'Ub{w agreement of reinsurance 再保险协议
Hu^1[# Agricultural Bank of China 中国农业银行
O)C\v F# air passenger departure tax 飞机乘客离境税
)s)I2 Z+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bo,_&4? airport tax 机场税
-0d0t! alcohol duty 酒精税
ob+b <HFv alienation 让与；让渡；转让
% G3h?3 alimony 生活费；赡养费
Bz_^~b7 All Ordinaries Index [AOI] 所有普通股指数
6} Vf\j~ all risks 全险；综合险
wc0jhHZO
? All Sales Record for Stock Market 《股票市场成交报告》
$CxKuB( Allied Capital Resources Limited 新联财务有限公司
P]<4R:yb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?# Mr allocation letter 拨款信件
Z_PNI#h* allocation of fund 分配款项；预留款项
3RiWZN allocation of profit 利润分配；溢利分配
T Ix|L allocation warrant 拨款令
a:+{f& allotment 分配；配股
bo<~jb{ allotment notice 股份配售通知；配股通知
_ftI*ni:< allotment of shares 股份分配
b[__1E9v' allowable 可获宽免；免税的
=Ee&da^MB allowable business loss 可扣除的营业亏损
1 ;d$#j allowable expenses 可扣税的支出
g6W)4cC8a allowance 免税额；津贴；备抵；准备金
MV! {j;g1< allowance for debts 债项的免税额
`^91%f allowance for depreciation by wear and tear 耗损折旧免税额
x"e RJii? allowance for funeral expenses 殡殓费的免税额
yTyj'-4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,K>I%_!1 allowance for repairs and outgoings 修葺及支出方面的免税额
ZkgV_<M| allowance to debtor 给债务人的津贴
LU+3{O5y alteration of capital 资本更改
#:%&x@@c3P alternate trustee 候补受托人
F^l[GdUosK amalgamation 合并
i}b${n o ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
O7u(}$D
L ambit of charges 征税范围；收费范围
S EORSS amended valuation 经修订的估值
iz5CAxm American Commodities Exchange 美国商品交易所
?M$.+V{ a American Express Bank Limited 美国运通银行
z _g ~ American Stock Exchange 美国证券交易所
-)s qc
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*RT>`,t/ amount due from banks 存放银行同业的款项
"-y-iJ amount due from banks abroad 存放海外银行同业的款项
du+y5dw amount due from holding companies 控股公司欠款
X#d~zk[r2 amount due from local banks 存放本港银行同业的款项
.R`5 Qds*l amount due to banks 银行同业的存款
k[0- CB amount due to banks abroad 海外银行同业的存款
\%u3 amount due to holding companies 控股公司存款
1m+p;T $ amount due to local banks 本港银行同业的存款
#1J &7F1 amount due to outport banks 外埠银行同业的存款
BW-`t-,E; amount for note issue 发行纸币的款额
~L]|?d" amount of bond 担保契据的款额
R{RwTN< amount of consideration 代价款额
h "lX 4 amount of contribution 供款数额
=nz}XH%= amount of indebtedness 负债款额
>O1[:%Z1 amount of principal of the loan 贷款本金额
m[ i+knYX amount of rates chargeable 应征差饷数额
z25lZI" X` amount of share capital 股本额
N Ih:D bE amount of sums assured 承保款额
@*>@AFnf\Z amount of variation 变动幅度
n-5W*z k1 amount of vote 拨款数额
.#wqXRd amount payable 应付款额
U93}-){m amount receivable 应收款额
)S`jFQ1 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Tfh 2. analysis 分析
tc_ 286'x ancillary risk 附属风险
Kqun^"Df annual account 周年帐目；周年帐目报表；年度决算；年结
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N|0x` annual accounting date 年结日期
yPM3a7-Bm annual allowance 每年免税额；年积金；年度津贴；年津
)X04K ~6lY annual balance 年度余额
=,%CLS,6w annual disposable income 每年可动用收入
Rfn9s(m annual estimates 周年预算
>tTj[c MJl annual fee 年费
?P4w]a annual general meeting 周年大会
@vpf[j annual growth rate 年增率；每年增长率
"@evXql3` annual long-term supplement 长期个案每年补助金
^Y<|F!0 annual pensionable emolument 可供计算退休金的年薪
9Kg21- ? annual report 年报
qL5{f(U4< Annual Report on the Consumer Price Index 《消费物价指数年报》
kR]!Vr*yh annual return 周年报表；周年申报表；每年报税表格
.R)PJc5^ Annual Return Rules 《周年报表规则》
v4?x.I annual review of consumer prices 每年消费物价回顾
xAafm<L@! annual roll-forward basis 逐年延展方式
}YjX3|8zL= annual salary 年薪
*o-.6OxZ$ annual statement 年度报表；年度决算表
ng:kA%!
Q 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
N+z Kr/ annuitant 年金受益人
UUF ;p2{f annuity 年金
i.=w]S
j annuity contract 年金合约
df*5,NV'-* annuity on human life 人寿年金
Z?pnj8h-& antecedent debt 先前的债项
vgD {qg@ ante-dated cheque 倒填日期支票
o]Ol8I anticipated expenditure 预期开支
MepuIh anticipated net profit 预期纯利
7Q7-vx anticipated revenue 预期收入
\|]Z8t7 anti-inflation measure 反通货膨胀措施
]V-W~ r= anti-inflationary stance 反通货膨胀立场
PGYXhwOI apparent deficit 表面赤字
h j apparent financial solvency 表面偿债能力
|?Frj apparent partner 表面合伙人
fq5_G~c = application for personal assessment 个人入息课税申请书
\=+b}mKV
m application of fund 资金应用
wUiys/ OVM application to release as liquidator and to destruct the books of accounts and documents
$B kubWM 申请免除清盘人职务及毁灭帐簿与文件
!l|5z G
appointed actuary 委任精算师
M~WijDj appointed auditor 委任核数师；委任审计师
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SEu appointed trustee 委任的受托人
SF}<{x_ appointer 委任人
uum;q-" apportioned pro rata 按比例分摊
&=<x#h- apportionment 分配；分摊
YFE&r Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
af#pR&4} apportionment formula 分摊方程式
O=v#{ [ apportionment of estate duty 遗产税的分摊
`6 /$M!4$ appraisal 估价；评估
KBX K0zWh7 appreciable growth 可观增长
B.g[c97 appreciable impact 显着影响
X/z6"*(|/ appreciable increase 可观增长
UbEb&9} appreciation 增值；升值
p/JL9@: ' appreciation against other currencies 相对其他货币升值
%ST l iJ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
vo\fUT@k appreciation tax 增值税
K+Z+ wA? appropriation 拨款；拨用；拨付
:ml2.vP appropriation account 拨款帐目
u5 { JQO Appropriation Bill 拨款法案
rgSOS-ox appropriation-in-aid system 补助拨款办法
VR+ <v approved assets 核准资产
d0aC Y approved basket stock 认可一篮子证券
@g2 cC approved budget 核准预算
c9kzOQ2n approved charitable donation 认可慈善捐款
VOc8q-hK approved charitable institution 认可慈善机构
"Fy7K#n approved currency 核准货币；认可货币
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[rB"N`0 approved estimates 核准预算
fwr J!j approved estimates of expenditure 核准开支预算
UA4J>1 i approved overseas insurer 核准海外保险人
d"5oD@JG : approved overseas trust company 核准海外信托公司
;w6>"O$a approved pooled investment fund 核准汇集投资基金
!L;\ cl approved provident fund scheme 认可公积金计划
'mH ) d approved provision 核准拨款
VA "*6F approved redeemable share 核准可赎回股份
Xg=x7\V approved regional stock 认可地区性证券
GK9/D|h4 approved retirement scheme 认可退休金计划
%]gn?`O approved subordinated loan 核准附属贷款
:N<.?%Kf arbitrage 套戥；套汇；套利
?gO8kPg/D arbitrageur 套戥者；套汇者
z a:a)U^n arbitrary amount 临时款项
'WI^nZM arrangement 措施；安排；协定
2:BF[c ` arrears 欠款
9Ro6 fjjE arrears of pay 欠付薪酬
\k]x;S<a arrears of revenue 逾期未收税款；逾期未收的帐项
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FXJ articles of association 组织章程；组织细则；组织章程细则
? Zc"C Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Rx*BwZ ascertainment of profit 确定利润
`%E8-]{uS "Asia Clear" “亚洲结算系统”
]J* , g, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\S*$UE]uG Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,bM-I2BR Asian Development Fund [ADF] 亚洲发展基金
ly4s"4v Asian dollar bond 亚洲美元债券
cXR1grz Asian dollar market 亚洲美元市场
rwniOQe Asian dollar rate 亚洲美元利率
DNR~_3Aq Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)mJf|W!Z# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U9&k;` asked price 沽盘；喊价；索价；卖方报价
B nCKSg7V assessable income 应评税入息
ed!:/+3 e/ assessable loss 应评税亏损
zF@o2< cD@ assessable profit 应评税利润
<W`#gn 0b6 assessable value 应评税值
4\pWB90V assessed profit 估定利润
/wxE1][. assessed value 经评估价值
hY*0aZ|( assessment 评税；评定；估价；评税单
&n[~!%( assessment number 评税编号；估价编号
i\4 hR? assessment of additional tax 补加税评税
KJ?y@Q assessment of performance 业绩评估；实绩评价
mAeuw7Ni Assessor 评税主任
'S<%Xm asset price bubbles 资产价格泡沫
7_wJpTz asset-backed securities 具资产保证的证券
K*IxUz ( assets accretion 资产增值
-w;(cE assets and liabilities 资产与负债
v }sY|p" assets betterment statement 资产递增表；资产改进表
Og2vGzD assets lending 实物放款；有抵押贷款
j7MO'RX`& assets of the company passing on the death 死者去世时转移的公司资产
GyW.2 assets pledged as security for liabilities 用作负债抵押的资产
=?])['VaA assets portfolio 资产投资组合
"c(Sysl.L assets price 资产价格
0l=+$& D assets quality 资产质素
E"%2 ) assets realization 资产变现
Aj9Ji"18za assets refinancing arrangement 资产再集资安排
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O1D6^3w assets situated outside Hong Kong 在香港以外地方的资产
R# n%cXc| assets stripping 削减资产；拆卖资产
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dxY assets value 资产值
!j1[$% =# assignee 承让人
ygS L assignment 转让；转让书；转让契
M wab!Ya assignment of interest 权益转让
(f_g7B2&y assignment of letters patent and trade mark 专利证书及商标转让
2oZ9laJO assignment of property 物业转让；物业转让书
X 6 lH|R assignment right 转让权
;' nL:\ assignor 转让人
>sD4R}\}) associate 有联系的人；有关连人士；相联者；合伙人；联系人
w-b' LP Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Vvt ; associate member 附属会员
Kzb`$CGK associated body corporate 相联法人团体
R 0;ef D associated company 相联公司；联属公司
Nwc!r ( associated corporation 相联法团
joXfmHB} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
16X@^j_ 公认会计师公会〔英国〕
P F`rWw Association of Futures Exchange Brokers 香港期货经纪协会
{SZ % Xb o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<w>/^|]# association of underwriters 承保人组织
TwvAj#j assumption of control 接管
a=xT(G0Re assurance 担保；保险；转易；转易书
pilh@#_h assurance of interest 权益的转易
EPX8Wwf at 19XX price 按一九ＸＸ年价格计算
H@l}[hkP at a discount 按赔价计算；按贴水价格计算；打折扣
>Z Ke at a premium 按溢价计算；按升水价格计算
y/? &pKH^ at call 通知付款；按通知
SQWafD at constant market price 按固定市价计算
J4 tcQ at constant price 按固定价格计算
#hL*r bpT at cost 按成本计算
?$z.K>S5 at current market price 按当时市价计算；按现时市价计算
VW@ x=m at current price 按当时价格计算；按现时价格计算
t` 8!AhOgc at factor cost 按要素成本计算；按生产要素成本计算
}wwe}E-e at money-of-the-day price 按付款当日价格计算
\aP6_g:N} at or better 按指定或较佳价位〔买卖指令〕
`7+j0kV) at par 按面值计算；平价
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L?;FY)_ at sight 见票即付
%8)W0WMe at the close 按收市盘
Qn:kz* : at the opening 按开市盘
P zZZ>7_6S attestation 见证；见证条款
Y &*x4&Lb at-the-money option 平价期权
G",.,Px attorney 受权人；受托代表人
K?u(1 attornment 新拥有人承认书
+m,!e*g attributable profit 可归属利润
k_GP> b\"k attributable share value 可归属股份价值
YC y2 2@C Auckland Stock Exchange 奥克兰证券交易所
PoShQR< auction 拍卖
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$%)h auctioneer 拍卖商
OQ4c#V? audit 审计；核数
-Dzsa Audit Commission 审计署
f+Dn9t Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
w 7-WUvxl 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
XD-^w_ audit review 帐目审查
,xths3.K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#\4 b:dv audited account 审计帐目；经审计的帐目
Qu%D audited annual account 经审计的周年帐目
Di O r{)a audited balance sheet 经审计的资产负债表
6'OO-o auditor 核数师；核数主任；审计师
XidxNPz0^ auditor's certificate 核数师证明书；审计师证明书
{hqAnZ@]vr auditor's report 核数师报告；审计师报告
:Gh~fm3} Aussie bond 澳元债券
ad n|N austerity budget 紧缩预算
\&}G] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0O2 n/`' Australia All Ordinaries Index 澳洲所有普通股票指数
s I 4y G Australian Dollar [AUD] 澳元
U! e6FHj7 Australian Options Market 澳大利亚期权市场
2L\3S ukj Australian Securities Commission 澳洲证券事务监察委员会
.tF|YP== Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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+3V a Australian Stock Exchange 澳大利亚证券交易所
q]<x Mg#nu Austrian Schilling [ATS] 奥地利先令
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WY authentication 认证；鉴证
N
dR ] authority to purchase 委托购买证；委购书
Mth6-^g5 authorization 认可；核准；授权；授权书
!rTmR@e$/ authorization by direction 指示授权
(:\LWJX0= authorization by instruction 指令授权
G+"8l!dC? authorization by warrant 令状授权
(U87}}/l authorization of unit trust 单位信托的认可
;RN8\re authorized agent 指定代理人
R[A5JQ$[ authorized capital 法定资本
;?IT)sNY authorized clerk 出市员
3vJ12= authorized dealer 认可交易商
0 H=9@ authorized financial institution 认可财务机构
'I/h(
authorized fund 认可基金
J(h3]J/Yw authorized fund house 获授权的基金公司；认可基金公司
P#G.lft"O authorized institution 认可机构
s` >H authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Q!CO0w authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ly (P=M>"y authorized insurer 获授权保险人；获认可承保人
@R:#" authorized investment 特准投资项目
f\ "` 7 authorized person 获授权人
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9Z!lmfnJ authorized share capital 法定股本
^Gz{6@TY5 automated quotation system 自动报价系统
&v# `t~ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
: d'65KMi 自动交易系统〔香港期货交易所有限公司〕
[}""@? automatic adjustment mechanism 自动调整机制
,5-Zb3\ automatic adjustment system 自动调整系统
?ow'^X- Automatic Clearing House 自动票据交换所
P M~*|(fA automatic exchange rates accumulation system 自动化汇率累集系统
4nX(:K}> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%"7WXOv &z automatic teller machine [ATM] 自动柜员机
n@B{vyy autopay 自动转帐
qw:9zYG}qW available assets 可用资产
C;#" td available fiscal reserve 现存财政储备
L :U4N* available profit 可用利润
^o%_W0_r Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
e)pT C97^L average 平均；平均数；海损
I}:L ]H{E average basic salary 平均基本薪金
%{ ~> n" average consumer expenditure 平均消费开支；一般消费开支
INLf# N average cost 平均成本
\ s f! average cost of land production 增辟土地平均成本
e`DsP8-&v average daily turnover 平均每日成交额
8[\ 79| average daily wage rate 平均每日工资率
O@`J_9 average expenditure pattern 平均开支模式
c 2b6 B.4 average growth rate 平均增长率
_:,.yRez average net fixed assets 固定资产平均净值
4%bTj,H# average of relatives 相对价格平均数
P c4R!T c average price 平均价格
_'* DT=H'U average propensity to consume 平均消费倾向；一般消费倾向
wr@GN8e` average propensity to save 平均储蓄倾向；一般储蓄倾向
Pe,;MP\2 average rate 平均率
T8q[7Zn average revenue 平均收入；平均收益
:c;_a-69 average stock 平均库存；平均存货
a"qR J-@ average yearly rent 平均年租
Rkv avoidance of double taxation 避免双重课税
>6K4b/.5 w avoidance of tax 避税
