A:
h ?Ni5 A share Ａ股；甲类股份
iO 9fg abatement of tax 减税；减扣免税额
" 0&+ `7 ABN AMRO Bank N.V. 荷兰银行
X9YYUnR2 above-the-line expenditure 线上项目支出；经常预算支出
$<~o,e-4 above-the-line receipt 线上项目收入；经常预算收入
oOU? 6nq ABSA Asia Limited 南非联合亚洲有限公司
fF\s5f#: absolute change 绝对数值变更
{);S6F$[3 absolute expenditure 实际开支
%~`y82r6 absolute guideline figure 绝对准则数字
8)1 k>= absolute interest 绝对权益
(1|_Nr absolute order of discharge 绝对破产解除令
xD#r5 absolute profit margin 绝对利润幅度
C]xKdP Qj% absolute value 实值；绝对值
Y@+e)p{ absolutely vested interest 绝对既得权益
9AxeA2/X absorbed cost 已吸收成本；已分摊成本
KqE5{ q absorption 吸收；分摊；合并
`h: $3a:5 absorption rate 吸收率；摊配率；分摊率
(q@DBb4 ACB Finance Limited 亚洲商业财务有限公司
<DM
/"^* acceptable form of reciprocity 合理的互惠条件
OjUZ-_J acceptable rate 适当利率；适当汇率
&f:"p*=a\ acceptance agreement 承兑协议
i r-= @ @ acceptance for honour 参加承兑
Rqk;!N acceptor 承兑人；接受人；受票人
C XZO acceptor for honour 参加承兑人
|?tUUT!`t accident insurance 意外保险
2GHmA _7P Accident Insurance Association of Hong Kong 香港意外保险公会
ks=l
Nz9 accident insurance scheme 意外保险计划
vuOixAkw accident year basis 意外年度基准
SR4cR)Iz accommodation 通融；贷款
rTgCmr'& accommodation bill 通融票据；空头票据
^D{!!)O accommodation party 汇票代发人
3miEF0x[ account balance 帐户余额；帐户结余
) sh+cfTCb account book 帐簿
RO]Vn]qb account collected in advance 预收款项
\R6 D'Yt account current book 往来帐簿
78iu<L+If account of after-acquired property 事后取得的财产报告
^hpdre" account of defaulter 拖欠帐目
aQzu[N account payable 应付帐款
i"#36CVT~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
*gJ:irah account receivable 应收帐款
# -0}r account receivable report 应收帐款报表
0&YW#L|J account statement 结单；帐单；会计财务报表
^Ia:e
?)W account title 帐户名称；会计科目
~BS Ip
. accountant's report 会计师报告
;~2RWj=- Accountant's Report Rules 会计师报告规则
w=UFj accounting and auditing procedure 会计与审计程序；会计与核数程序
)o:%Zrk Accounting Arrangements 《会计安排》
/ MErS< 6 accounting basis 会计基础
+E{'A7im8= accounting by Official Receiver 破产管理署署长呈交的帐目
jlf.~ vt Accounting Circular 《会计通告》
xUiSAKrcM accounting class 会计类别
4490l" accounting date 记帐日期；会计结算日期
:#?Z)oQpT accounting for money 款项核算
`<0{U]m Accounting Officer 会计主任
M[C9P.O%w accounting period 会计报告期；会计期
E% ?X-$a accounting policy 会计政策；会计方针
@Q lh accounting practice 会计惯例
Jj_ t0" accounting principle 会计准则
O,&nCxB] accounting record 会计记录
H\zV/1~ Y accounting report 会计报告
$rb
#k{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?8g*"& cn Accounting Society of China 中国会计学会
:U,n[.$5' accounting statement 会计报表
)&Bf%1> accounting system 会计制度；会计系统
N,iYUM? accounting transaction 会计事项；帐务交易
cVx#dDdA accounting treatment 会计处理
p CE,l'Xa accounting year 会计年度
:{(` ;fJ accretion 增值；添加
+zU[rhMk' accrual 应计项目；应累算数目
0gI^GJN%Y! accrual basis 应计制；权责发生制
}6 7lL ~L accrual basis accounting 应计制会计；权责发生制会计
0 e}N{,&Y accrue 应累算；应计
EH*Lw
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d3$* z)12` accrued charges 应计费用
{z4v_[-2CF accrued cumulative preference share dividend 应累算的累积优先股股息
yo#aX^v~y accrued expenses 应累算费用
XIg GE)n accrued interest payable 应付利息；应计未付利息
0Y%u[i/ accrued interest receivable 应收利息；应计未收利息
r 34q9NFT5 accrued right 累算权益
)2Ru}
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N^ )\+*tf1 accumulated fiscal reserve 累积财政储备
pyW&`(]S accumulated profit 累积利润；滚存溢利
BrWo/1b accumulated reserve 累积储备
XM9 }ax accumulation of surplus income 累积收益盈余
oi@hZniP? acquired assets 既得资产
!)Y T_ib acquisition 收购；购置；取得
M<4tjVQ6 acquisition cost 购置成本
$jpAnZR- / acquisition expenses 购置费用
{0&'XA=j acquisition of 100% interest 收购全部股权
:y>$N(.8f acquisition of control 取得控制权
z1-JoZ acquisition of fixed assets 购置固定资产
TqvgC k- acquisition of shell “买壳”
[>rX/a%c acquisition price 收购价
Ewfzjc act of God 天灾
j9V*f
HK acting partner 执事合伙人
cgQ4 JY/6 active market 买卖活跃的市场；交投畅旺的市场；旺市
N8]DW_bsB active partner 积极参与的合伙人
kM#ZpI&0% active trading 交投活跃
8PR1RC J actual circulation 实际流通
7Fg-}lJAC actual cost 实际成本
%\ifnIQ actual expenditure 实际开支；实际支出
o=&tT,z actual income 实际入息；实际收入；实际收益
8lI'[Y?3. actual market 现货市场
H=_ Wio actual price 现货价；实际价格
p41TSALq actual profit 实际利润
mbij& 0 actual quotation 实盘；实际价位；实际报价
O|5Z-r0< actual year basis 按实际年度计算
_P^ xX'v actuals 实货
,#NH]T`c1 actuarial investigation 精算调查
Gkc.HFn( actuarial principle 精算原则
*dTI4k actuarial report 精算师报告
6 lp.0B Actuarial Society of Hong Kong 香港精算学会
qs["&\@ actuarial valuation 精算师估值
4
Qo(Wl actuary 精算师
3 NLC~CJ ad referendum agreement 暂定协议；有待覆核的协定
W)RCo}f ad valorem duty 从价税；按值征税
G2 ad valorem duty system 从价税制
# QWG5 ad valorem fee 从价费
k*?Axk# ad valorem tariff 从价关税
5._=m"Pl additional allowance 额外免税额
Za*QX| additional amount for unexpired risk 未过期风险的额外款额
P5qY |_ additional assessable profit 补加应评税利润
Tlz $LI additional assessment 补加评税
T6P9Icv?@7 additional commitment 额外承担
&
V*_\ additional commitment vote 额外承担拨款
4v=NmO } additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8 2EH'C additional dependent parent allowance 供养父母额外免税额
l]bCt b%_ additional provision 额外拨款
ogOUrJ}P additional stamp duty 附加印花税
=GP~h*5es additional tax 补加税罚款；补加税款
&fyT}M A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
xE[CNJ%t^, adjudged bankrupt 被裁定破产
@(~ m. p| adjudicated bankrupt 裁定破产人
_ ?\4k{ET adjudication fee 裁定费；评定印花税额手续费；评估契据费
O%>FKU>(? adjudication of bankruptcy 裁定破产；宣告破产
R*DQm adjudication of insolvency 裁定无力偿还债务
P B
W.nm adjusted actual 经调整的实数；调整后的实数
B 9Ha6kj adjusted current assets 经调整的流动资产；调整后的流动资产
*c 0\<BI adjusted figure 经调整的数字；调整后的数额
#dd-rooQuD adjusted liabilities 经调整的负债；调整后的负债
Ykt{]# adjusted loss 经调整的亏损；调整后的亏损
B !;qz[]I adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
AP2BND9 adjusted profit 经调整的利润；调整后的利润
cAL*Md8+ adjusted surplus 经调整的盈余额；调整后的盈余额
l'K3)yQEJ adjusted value 经调整的价值；调整后的价值
YFGQPg adjustment 调整；修订；理算〔保险〕
SWrt 4G adjustment centre 调剂中心
5ree3 quh adjustment lag 调整过程的时间差距；调整时差
T!iRg=<bz adjustment mechanism 调整机制
snl$v adjustment of loss 亏损调整
4X()D {uR adjustment process 调整过程；调整程序
%Ob#GA+ adjustment range 调整幅度
!%1=|P X_ administered exchange rate 受管制汇率
p ejG%pJ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
EYsf<8cl administration expenses 行政费用
Z7Y+rP[l administration fee 手续费；行政费
U#7moS' r administration in bankruptcy 破产管理
hDP &~Mk administration order 遗产管理令
? >\JX administrator 管理人；遗产管理人
A3!xYG=+ administrator of the estate 遗产管理人
"I7 Sed7 admission of debt 债项承认书
OLl?1 admission of proof 接纳债权证明
No '^] r advance 放贷款项；垫付款项；预支款项；预付款项
aS7%x>.A! advance account 暂支帐目；预付款帐户
x+X^K_* advance compensation 预付补偿金
W=$cQ(x4Z advance from shareholder 股东垫款
P+h p'YK1 advance pending reimbursement 预支以待日后付还
#n zVgV ] advanced economy 先进经济体系
.L vg
$d advancement 预付；预付财产
<+/:}S4w) advances warrant 垫款令
dV:vM9+x advancing 贷出
,rO>5$ w. adverse balance 逆差
j gk JF[t` adverse exchange 逆汇
DNh{J^S"}w advertisement addressed to shareholders 在报章刊登的致股东通告
]Zj 6W9] m advice for collection 托收通知书
~<)CI 0= advice of drawing 提款通知书；汇票通知书
>_<J =8|E advice of payment 付款通知
iJr 1w&GL$ Advisory Committee [Securities and Futures Commission]
=V ctG>ct| 谘询委员会〔证券及期货事务监察委员会〕
\0^ZNa? Advisory Committee on Diversification 经济多元化谘询委员会
:.K#=ROP affidavit 誓章；遗产申报誓章
Yw \7` affidavit of no receipt 述明无收款的誓章
knPo"GQW affiliate 联号；联营公司；附属公司
:We}l;.jQ affiliated company 附属公司；联号；联营公司
lwh VP$q} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Z, ? T`[4B affordability 负担能力
--32kuF&( African Development Bank [AfDB] 非洲开发银行
!R`) S7! after-acquired property 事后取得的财产
w|;kL{(W after-hours dealing 市后交易
S>'S4MJE` after-tax profit 税后盈利；税后利润；税后溢利
_kJ?mTk agency agreement 代理协议
gk*Md+ agency expenses 代理机构的开支
DH5]Kzb/ agency fee 代理费
=LsW\.T6 Agency Law 《代理法》
9AbSt& # agent 代理人；承销人
M[Kk43;QY! agent of company 公司代理人
//ZYN2lT4 agent's fee 代理人费；经纪费
z;74(5?q aggregate 总计；总数；总体数字
b')Lj]%;k aggregate amount 总款额；总额
=,UuQJ,l aggregate assets and liabilities 总体资产与负债
l5}b.B^w aggregate at constant price 按固定价格计算的总体数字
\k8| 3Y~g aggregate demand 总需求
9qqzCMrI0e aggregate gross position 总持仓量
Y?^1=9?6 aggregate limit 总限额
&>0ape aggregate of salaries tax 合计薪俸税
+mr\AAFn aggregate performance 总体表现；总体业绩
@`hnp: aggregate supply 总体供应
JLZ[sWP=' aggregate surplus 总盈余
~I+}u]J aggregate total 整体总额
nmc5c/C|-I aggregate value 总值；合计价值
pO;BX5(x aggregated basis 合计基准
L &i _ aggregated net chargeable income 合计应课税入息实额
)/:r $n7 aggregation 合并计算；合计；总和
XHN`f#(w aggregation of incomes of husband and wife 夫妇入息合并计算
HifU65"8 aggregation of property 财产的总和
!JkH$~ agio 差价；贴水
&)8-i O 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》
T{L{<+9% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
SiM1Go}# 《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》
@_O,0d
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#ilU(39e 《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》
l F=l|.c Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
< Bmqox0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
jMT];% $[ agreement for a settlement 授产协议
~HR/FGe?N agreement for assignment 转让协议
L POZA` agreement for sale 售卖协议；买卖协议
vfh0aW-O agreement for sale and purchase 买卖协议
K]b_JDEk agreement for the payment of interest 支付利息协议
LEUD6 M+~t agreement for the repayment of money 还款协议
kRyt|ryWh agreement of reinsurance 再保险协议
LB)sk$ ) Agricultural Bank of China 中国农业银行
/pa8>_, ~ air passenger departure tax 飞机乘客离境税
^w +jPT-n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{U`B| airport tax 机场税
.Fz5K&E= alcohol duty 酒精税
f
+# alienation 让与；让渡；转让
Od> ^yhn alimony 生活费；赡养费
bwo{
Lw~ All Ordinaries Index [AOI] 所有普通股指数
Z1 (-FT6O all risks 全险；综合险
T@GR Tg All Sales Record for Stock Market 《股票市场成交报告》
ic"n*S Za Allied Capital Resources Limited 新联财务有限公司
Ul<'@A8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
lu GEBPi allocation letter 拨款信件
S[J =d%( allocation of fund 分配款项；预留款项
;T|y^D allocation of profit 利润分配；溢利分配
}x[d]fcC allocation warrant 拨款令
Dm3/i |Y allotment 分配；配股
xTnd9'Pk`: allotment notice 股份配售通知；配股通知
@;-6qZ allotment of shares 股份分配
(N etn& allowable 可获宽免；免税的
<Wn"_Ud= allowable business loss 可扣除的营业亏损
F^],p|4f allowable expenses 可扣税的支出
CKAs3", allowance 免税额；津贴；备抵；准备金
Kp|#0 4] allowance for debts 债项的免税额
$jd >=TU| allowance for depreciation by wear and tear 耗损折旧免税额
^GXy:S$ allowance for funeral expenses 殡殓费的免税额
^jO$nP Dd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$ljgFmR_ allowance for repairs and outgoings 修葺及支出方面的免税额
?|i6]y=D allowance to debtor 给债务人的津贴
u#+p6%?k alteration of capital 资本更改
$Qm -p?f alternate trustee 候补受托人
,sAN,?eG~ amalgamation 合并
~dIb>[7wy ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(okCZ-_Jn ambit of charges 征税范围；收费范围
MuQBn7F{c amended valuation 经修订的估值
,tEvz American Commodities Exchange 美国商品交易所
8Ee bWs*1 American Express Bank Limited 美国运通银行
brQkVt_)EE American Stock Exchange 美国证券交易所
cI)XXb4 amortization 摊销
A2` QlhZ amount due from banks 存放银行同业的款项
,RkL|'1l amount due from banks abroad 存放海外银行同业的款项
x04J U$@ amount due from holding companies 控股公司欠款
L"i
B'= amount due from local banks 存放本港银行同业的款项
u5f+%!p amount due to banks 银行同业的存款
x 5u.D^ amount due to banks abroad 海外银行同业的存款
C +-< amount due to holding companies 控股公司存款
J,s)Fu\j@ amount due to local banks 本港银行同业的存款
$z7[RLu0! amount due to outport banks 外埠银行同业的存款
9`8\<a'rU amount for note issue 发行纸币的款额
+[ _)i9a amount of bond 担保契据的款额
'~-Lxvf ' amount of consideration 代价款额
!;SpQ28 amount of contribution 供款数额
w"Cc Wng1 amount of indebtedness 负债款额
~3 {C &c amount of principal of the loan 贷款本金额
(% fl amount of rates chargeable 应征差饷数额
CfMq?.4%E} amount of share capital 股本额
&FWPb# amount of sums assured 承保款额
mx#H+:}&r amount of variation 变动幅度
o W)M&$oS amount of vote 拨款数额
n'/w(o$& amount payable 应付款额
:!a9|Fh~ amount receivable 应收款额
Co2* -[R Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Yx_[vLm analysis 分析
E"Z9 NDgl# ancillary risk 附属风险
wHW";3w2~ annual account 周年帐目；周年帐目报表；年度决算；年结
%6`{KT? annual accounting date 年结日期
r9Ux=W\ annual allowance 每年免税额；年积金；年度津贴；年津
WgdL^PN(h annual balance 年度余额
9Z0(e!b4S annual disposable income 每年可动用收入
U~8.uldnF annual estimates 周年预算
S9Fg0E+J annual fee 年费
w;.'>ORC annual general meeting 周年大会
p{j
}%) 6n annual growth rate 年增率；每年增长率
@ :@0}]%z9 annual long-term supplement 长期个案每年补助金
-jB 1tba annual pensionable emolument 可供计算退休金的年薪
28[dTsd% annual report 年报
#e.2m5T Annual Report on the Consumer Price Index 《消费物价指数年报》
Q6y 883>9 annual return 周年报表；周年申报表；每年报税表格
c7j^O P Annual Return Rules 《周年报表规则》
PUB|XgQDY: annual review of consumer prices 每年消费物价回顾
r}i< cyL annual roll-forward basis 逐年延展方式
%$j)? e annual salary 年薪
4C(v BKl annual statement 年度报表；年度决算表
b#-5b%ON 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
dbkccO}WB annuitant 年金受益人
%3e}YQe) annuity 年金
e~r%8.Wm annuity contract 年金合约
iTU 8WWY< annuity on human life 人寿年金
Xj^6ZJc antecedent debt 先前的债项
%S8e:kc6 ante-dated cheque 倒填日期支票
U,C
L*qTF anticipated expenditure 预期开支
40pGu anticipated net profit 预期纯利
^e$;I8l anticipated revenue 预期收入
AElx #` T anti-inflation measure 反通货膨胀措施
Fz k anti-inflationary stance 反通货膨胀立场
y
D.S" apparent deficit 表面赤字
?JTy+V2t apparent financial solvency 表面偿债能力
p6[a"~y apparent partner 表面合伙人
bz_Zk application for personal assessment 个人入息课税申请书
R@``MC0 application of fund 资金应用
buo_H@@p{s application to release as liquidator and to destruct the books of accounts and documents
rt%.IQdY 申请免除清盘人职务及毁灭帐簿与文件
.~V0>r~my appointed actuary 委任精算师
w :Fi
2aJ appointed auditor 委任核数师；委任审计师
8uoFV=bj\ appointed trustee 委任的受托人
FxSBxz<N-A appointer 委任人
(Q !4\Gy apportioned pro rata 按比例分摊
]G YO`, apportionment 分配；分摊
cA"',N8!5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
kZ+nL)YQ# apportionment formula 分摊方程式
88}c+V+N! apportionment of estate duty 遗产税的分摊
O pY2Z7_ appraisal 估价；评估
%R5APMg1 appreciable growth 可观增长
QP|Ou*Qm) appreciable impact 显着影响
=+q9R` !L] appreciable increase 可观增长
zIWw055W appreciation 增值；升值
kr Z J"` appreciation against other currencies 相对其他货币升值
1)u
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P Io /|1 appreciation tax 增值税
`rC9i5: appropriation 拨款；拨用；拨付
BQv+9(:fQB appropriation account 拨款帐目
H,qIHQW# Appropriation Bill 拨款法案
hG cq> Cvf appropriation-in-aid system 补助拨款办法
h&J6 approved assets 核准资产
^_JD
7-g approved basket stock 认可一篮子证券
;Jt*s approved budget 核准预算
]{V q; approved charitable donation 认可慈善捐款
~oI7TP approved charitable institution 认可慈善机构
[JFmhLP9 approved currency 核准货币；认可货币
`pF|bZ?v approved estimates 核准预算
V\@h<%{^%7 approved estimates of expenditure 核准开支预算
z 8M^TV approved overseas insurer 核准海外保险人
g^(wZ$NH approved overseas trust company 核准海外信托公司
o)'T#uK approved pooled investment fund 核准汇集投资基金
EA%(+tJ^0 approved provident fund scheme 认可公积金计划
E;~gQ6vAI approved provision 核准拨款
*52*IRH approved redeemable share 核准可赎回股份
g o/]+ vD approved regional stock 认可地区性证券
5n1;@Vr approved retirement scheme 认可退休金计划
.M uS"R{y approved subordinated loan 核准附属贷款
!o 2" th arbitrage 套戥；套汇；套利
.Vux~A arbitrageur 套戥者；套汇者
`CW8W j arbitrary amount 临时款项
!<]%V]5[_ arrangement 措施；安排；协定
dg 0`0k arrears 欠款
z
%` \p arrears of pay 欠付薪酬
T%K(opISc( arrears of revenue 逾期未收税款；逾期未收的帐项
XJsHy_6
articles of association 组织章程；组织细则；组织章程细则
=)m2u2c M Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
UiA\J ascertainment of profit 确定利润
&TE=$a:d& "Asia Clear" “亚洲结算系统”
9 )u*IGj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6
k+FTDL Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
HDYr?t~V Asian Development Fund [ADF] 亚洲发展基金
zcD&x oL\H Asian dollar bond 亚洲美元债券
./mh 9ax Asian dollar market 亚洲美元市场
bT}P":*y Asian dollar rate 亚洲美元利率
CQ 2{5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
EtJyI&7VK Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
z71.5n!C asked price 沽盘；喊价；索价；卖方报价
`?{QCBVj assessable income 应评税入息
(E59)z - assessable loss 应评税亏损
3N(s)N_P M assessable profit 应评税利润
= ^:TW%O assessable value 应评税值
[ =9-AG~} assessed profit 估定利润
j[gX"PdQ assessed value 经评估价值
Jt"0|+g| assessment 评税；评定；估价；评税单
qyv9]Q1 assessment number 评税编号；估价编号
v0 |A
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fM ?HZKo assessment of performance 业绩评估；实绩评价
0/S|P1!b Assessor 评税主任
;oV dkp asset price bubbles 资产价格泡沫
,rc5r3 asset-backed securities 具资产保证的证券
y.2_5&e/ assets accretion 资产增值
+:?-Xd :p assets and liabilities 资产与负债
8I$B^,N assets betterment statement 资产递增表；资产改进表
*W,"UL6U8y assets lending 实物放款；有抵押贷款
E~ _2Jf\U assets of the company passing on the death 死者去世时转移的公司资产
|E0>-\6 assets pledged as security for liabilities 用作负债抵押的资产
gxpR#/(E~ assets portfolio 资产投资组合
jZS6f*$ assets price 资产价格
Z; Xg5 assets quality 资产质素
)Y R Vy assets realization 资产变现
esx<feP)\ assets refinancing arrangement 资产再集资安排
eX7Ev'(H assets securitization 资产证券化
jI( ~\` assets situated outside Hong Kong 在香港以外地方的资产
r 9 'lFj assets stripping 削减资产；拆卖资产
(%"M% Qko assets value 资产值
P0S ;aE assignee 承让人
UvRa7[<y%% assignment 转让；转让书；转让契
(Mhj-0xf$ assignment of interest 权益转让
aB "W6[ assignment of letters patent and trade mark 专利证书及商标转让
MFcN.M assignment of property 物业转让；物业转让书
g e:UliHJ assignment right 转让权
S*Scf~Qp assignor 转让人
T[B@7$Dp* associate 有联系的人；有关连人士；相联者；合伙人；联系人
4 %~$A`7 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w|gtb~oh associate member 附属会员
AJ[g~ s't associated body corporate 相联法人团体
mZ3i#a4 associated company 相联公司；联属公司
6c>t|=Ss( associated corporation 相联法团
1HL}tG?+# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S9}P 5 ;u 公认会计师公会〔英国〕
g4! zH};n Association of Futures Exchange Brokers 香港期货经纪协会
_,_>B8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
XWZ
*{/u association of underwriters 承保人组织
"2 (lgxhj assumption of control 接管
ym:^Y-^iV assurance 担保；保险；转易；转易书
?dlQE,hB$ assurance of interest 权益的转易
y 562g`"U at 19XX price 按一九ＸＸ年价格计算
Teu4 ; at a discount 按赔价计算；按贴水价格计算；打折扣
qyGVyi3 at a premium 按溢价计算；按升水价格计算
pL 8+gL at call 通知付款；按通知
Y uSe~~F)j at constant market price 按固定市价计算
Dg%zN i2GS at constant price 按固定价格计算
1uz9zhG>< at cost 按成本计算
Kc_QxON4 at current market price 按当时市价计算；按现时市价计算
/=>z|?z3 at current price 按当时价格计算；按现时价格计算
:M 9'wg at factor cost 按要素成本计算；按生产要素成本计算
n^'ip{ at money-of-the-day price 按付款当日价格计算
.5|AX6p+^ at or better 按指定或较佳价位〔买卖指令〕
q Pu xYU at par 按面值计算；平价
#qT 97NQ at sight 见票即付
]H0BUg at the close 按收市盘
o Q I3Yz at the opening 按开市盘
sguE{ !BO attestation 见证；见证条款
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?VBv at-the-money option 平价期权
U 0t/(Jyg attorney 受权人；受托代表人
?~uTbNR attornment 新拥有人承认书
rcMV YSj0 attributable profit 可归属利润
1U.se` L attributable share value 可归属股份价值
Y>geP+ - Auckland Stock Exchange 奥克兰证券交易所
% @3AA< auction 拍卖
>w+WG0Z
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@|(mR-Jj audit 审计；核数
qY`)W [ Audit Commission 审计署
>t7x a]G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\NKf$"x} 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
1s8 v E
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5 t#+ UR Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
i%+cPQ^o audited account 审计帐目；经审计的帐目
9V`/zq? audited annual account 经审计的周年帐目
SLpB$puS audited balance sheet 经审计的资产负债表
$r *7)/ auditor 核数师；核数主任；审计师
7kx )/Rw\B auditor's certificate 核数师证明书；审计师证明书
cOcF VPQ auditor's report 核数师报告；审计师报告
p;`jmF
Aussie bond 澳元债券
z8{ kwz austerity budget 紧缩预算
2MQgTFM9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&Z/aM? Australia All Ordinaries Index 澳洲所有普通股票指数
!}|n3wQ Australian Dollar [AUD] 澳元
xCF k1%qf Australian Options Market 澳大利亚期权市场
R }c,ahd Australian Securities Commission 澳洲证券事务监察委员会
%&5 !vK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$UavM| Australian Stock Exchange 澳大利亚证券交易所
9KRH o%m Austrian Schilling [ATS] 奥地利先令
I8@NQ=UV0 authentication 认证；鉴证
I]bqle0M authority to purchase 委托购买证；委购书
<:0649ZB authorization 认可；核准；授权；授权书
U:m[*
}+< authorization by direction 指示授权
fs+l authorization by instruction 指令授权
(xpj?zlmM authorization by warrant 令状授权
=` [ 08 authorization of unit trust 单位信托的认可
wx n D3 authorized agent 指定代理人
^5j| authorized capital 法定资本
mv|eEz)r authorized clerk 出市员
Pj>r(Cv authorized dealer 认可交易商
_R<eWp authorized financial institution 认可财务机构
ewg&DBbN" authorized fund 认可基金
Gf\Dc authorized fund house 获授权的基金公司；认可基金公司
LvgNdVJDP| authorized institution 认可机构
jnsV'@v8Nj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
vJVL%,7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@y3w_;P authorized insurer 获授权保险人；获认可承保人
=fG c?PQ authorized investment 特准投资项目
8-5MGh0L authorized person 获授权人
/u S(Z-@ authorized representative 获授权代表
e}y oy+9 authorized share capital 法定股本
r,X5@ / automated quotation system 自动报价系统
z=:<]j#= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-jnx0{/ 自动交易系统〔香港期货交易所有限公司〕
|ybW automatic adjustment mechanism 自动调整机制
n#t{3qzpD automatic adjustment system 自动调整系统
8 7P{vf# Automatic Clearing House 自动票据交换所
[~9rp]< automatic exchange rates accumulation system 自动化汇率累集系统
'#gd19# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
] C_g: |q automatic teller machine [ATM] 自动柜员机
#7I,.DUy[ autopay 自动转帐
x 4fl= available assets 可用资产
,o7aIg&_H available fiscal reserve 现存财政储备
tgK$}#.* available profit 可用利润
9~98v;Z1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#D M%_HXDi average 平均；平均数；海损
{Ak{
ct\t average basic salary 平均基本薪金
*c4uCI:0t average consumer expenditure 平均消费开支；一般消费开支
6I GUp
average cost 平均成本
HMGby2^+ average cost of land production 增辟土地平均成本
;SoKX?up5 average daily turnover 平均每日成交额
}VxbO8\b( average daily wage rate 平均每日工资率
P3V= DOG" average expenditure pattern 平均开支模式
\9;u.&$mNB average growth rate 平均增长率
<jE6ye(R average net fixed assets 固定资产平均净值
Ab`mID: average of relatives 相对价格平均数
P/sn zm|@ average price 平均价格
^N}zePy0 average propensity to consume 平均消费倾向；一般消费倾向
?;@xAj average propensity to save 平均储蓄倾向；一般储蓄倾向
s'' ?:
+ average rate 平均率
h1@|UxaE# average revenue 平均收入；平均收益
} [XzM /t average stock 平均库存；平均存货
k<RJSK8 average yearly rent 平均年租
.WM 0x{t/ avoidance of double taxation 避免双重课税
l0AgW_T avoidance of tax 避税
