A:
.w ,q0<} A share Ａ股；甲类股份
8e"gW >f abatement of tax 减税；减扣免税额
FNId ; ABN AMRO Bank N.V. 荷兰银行
w)jISu;RG above-the-line expenditure 线上项目支出；经常预算支出
<_KIK above-the-line receipt 线上项目收入；经常预算收入
{cw /!B ABSA Asia Limited 南非联合亚洲有限公司
7})[lL`\s absolute change 绝对数值变更
_t}WsEQ+P absolute expenditure 实际开支
?@
$r absolute guideline figure 绝对准则数字
jm r"D> absolute interest 绝对权益
HiJE}V;Vq absolute order of discharge 绝对破产解除令
@!d{bQd , absolute profit margin 绝对利润幅度
FN) $0 absolute value 实值；绝对值
8 qu6. absolutely vested interest 绝对既得权益
^L&iR0 absorbed cost 已吸收成本；已分摊成本
CYYU 7 absorption 吸收；分摊；合并
2WYPO"q absorption rate 吸收率；摊配率；分摊率
fXQNHZ|4 ACB Finance Limited 亚洲商业财务有限公司
Vj>8a)"B5a acceptable form of reciprocity 合理的互惠条件
HT1!5 acceptable rate 适当利率；适当汇率
"@, }p\ acceptance agreement 承兑协议
kt$jm)UI~l acceptance for honour 参加承兑
L4y4RG/SJ: acceptor 承兑人；接受人；受票人
s .NGA.]$ acceptor for honour 参加承兑人
\d$!a5LF} accident insurance 意外保险
UFb )AnK Accident Insurance Association of Hong Kong 香港意外保险公会
#|PS&}6wU accident insurance scheme 意外保险计划
e.V:)7Uc accident year basis 意外年度基准
"C0Q(dr/n accommodation 通融；贷款
h2 ;F accommodation bill 通融票据；空头票据
!ff&W1@ accommodation party 汇票代发人
d)f :)Ew account balance 帐户余额；帐户结余
_/5H l` account book 帐簿
{o`] I>gb account collected in advance 预收款项
7g}w+p> account current book 往来帐簿
9| CN8x- account of after-acquired property 事后取得的财产报告
C/6V9;U account of defaulter 拖欠帐目
(n9g kO&8" account payable 应付帐款
?"g2v-jTK account payee only [A/C payee only] 只可转帐；存入收款人帐户
(+ y account receivable 应收帐款
Dy8r 9 account receivable report 应收帐款报表
.gOL1`b* account statement 结单；帐单；会计财务报表
AoL2@C.C%D account title 帐户名称；会计科目
n3
r3"~i accountant's report 会计师报告
ThbGQ"/ Accountant's Report Rules 会计师报告规则
|R\>@Mg#B accounting and auditing procedure 会计与审计程序；会计与核数程序
yFlm[K5YD Accounting Arrangements 《会计安排》
7,9=uk>0\ accounting basis 会计基础
z]D69O b accounting by Official Receiver 破产管理署署长呈交的帐目
HcSX sF Accounting Circular 《会计通告》
SPmq4 accounting class 会计类别
_?0}<k Q& accounting date 记帐日期；会计结算日期
hJ~Uf5Q accounting for money 款项核算
@ xYlS5{ Accounting Officer 会计主任
1 \6D '/ G accounting period 会计报告期；会计期
9kS^Abtk accounting policy 会计政策；会计方针
d;9FB[MmOJ accounting practice 会计惯例
*QQzvhk accounting principle 会计准则
RxWVe-Dg accounting record 会计记录
Hm'=aff6A accounting report 会计报告
bsA-2* Q+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Z+. '> Accounting Society of China 中国会计学会
0eu$ W accounting statement 会计报表
} .y
1;. accounting system 会计制度；会计系统
xx9 g' 'Q accounting transaction 会计事项；帐务交易
e 5*hE accounting treatment 会计处理
^qQZT] accounting year 会计年度
fbK kq.w accretion 增值；添加
!SdSE^lz` accrual 应计项目；应累算数目
,a]?S^:y] accrual basis 应计制；权责发生制
/Uy"M:|V1 accrual basis accounting 应计制会计；权责发生制会计
.Blf5b accrue 应累算；应计
T@&K- UQ accrued benefit 应累算利益
fd<:_f]v accrued charges 应计费用
P&ptJtNg accrued cumulative preference share dividend 应累算的累积优先股股息
k" PayyAC accrued expenses 应累算费用
(I{rLS!o,L accrued interest payable 应付利息；应计未付利息
#
,_u_'C*! accrued interest receivable 应收利息；应计未收利息
+:!7L= N# accrued right 累算权益
]cZ!y
~ accruing profit 应累算的利润
oO|KEY( accumulated fiscal reserve 累积财政储备
Xi,CV[L\ accumulated profit 累积利润；滚存溢利
]J$eDbaEjT accumulated reserve 累积储备
hp7|m0.JW accumulation of surplus income 累积收益盈余
b
Y \K acquired assets 既得资产
6GSI"M6s acquisition 收购；购置；取得
s ;oQS5Y acquisition cost 购置成本
xLWw YK acquisition expenses 购置费用
*|>d acquisition of 100% interest 收购全部股权
X#TQ _T" acquisition of control 取得控制权
9c#+qH acquisition of fixed assets 购置固定资产
9-
YwkK#z acquisition of shell “买壳”
UT=tT )4b acquisition price 收购价
o(LF h[ act of God 天灾
wKY Za# u acting partner 执事合伙人
JedmaY06= active market 买卖活跃的市场；交投畅旺的市场；旺市
Raxrb=7 active partner 积极参与的合伙人
t2I5hSf active trading 交投活跃
n}_JB>i~ actual circulation 实际流通
Q<'nE actual cost 实际成本
$.P uK~} actual expenditure 实际开支；实际支出
PQnF actual income 实际入息；实际收入；实际收益
+HeTtFo{M actual market 现货市场
1[qLA!+ actual price 现货价；实际价格
7;sj%U^'l actual profit 实际利润
5eoska#y actual quotation 实盘；实际价位；实际报价
}Q ?c"H!/ actual year basis 按实际年度计算
C8 e
!H actuals 实货
@}OL9Ch actuarial investigation 精算调查
X4AyX. p actuarial principle 精算原则
[t7]{d* actuarial report 精算师报告
(?`kYTw7g' Actuarial Society of Hong Kong 香港精算学会
(m.ob+D actuarial valuation 精算师估值
*-q"3 D` actuary 精算师
&8>IeK {I ad referendum agreement 暂定协议；有待覆核的协定
YN2sd G ad valorem duty 从价税；按值征税
3'qJ/*]9 ad valorem duty system 从价税制
~Ro9u p ad valorem fee 从价费
F\AX : ad valorem tariff 从价关税
(
Qcp {q additional allowance 额外免税额
"@d[h ,TM additional amount for unexpired risk 未过期风险的额外款额
]2'na?q9 additional assessable profit 补加应评税利润
e~@ [ 18 additional assessment 补加评税
=fve/_Q~ additional commitment 额外承担
ZF|+W?0&% additional commitment vote 额外承担拨款
9@52Fg ;mj additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%D8ZO0J7H additional dependent parent allowance 供养父母额外免税额
VUYmz)m5 additional provision 额外拨款
?- ^m` additional stamp duty 附加印花税
\B 0ywN? additional tax 补加税罚款；补加税款
T ;vF( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
}!/$M\w adjudged bankrupt 被裁定破产
Eam adjudicated bankrupt 裁定破产人
!V\Q<So< adjudication fee 裁定费；评定印花税额手续费；评估契据费
y^Kph# F" adjudication of bankruptcy 裁定破产；宣告破产
R~jHr
)0.# adjudication of insolvency 裁定无力偿还债务
>teO m?@U adjusted actual 经调整的实数；调整后的实数
8 <7GdCME adjusted current assets 经调整的流动资产；调整后的流动资产
=gvBz | + adjusted figure 经调整的数字；调整后的数额
S_v'hlrrT adjusted liabilities 经调整的负债；调整后的负债
?( m
jx adjusted loss 经调整的亏损；调整后的亏损
*
Y7jl#7 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
RE=+ Dz{ adjusted profit 经调整的利润；调整后的利润
0i|oYaC adjusted surplus 经调整的盈余额；调整后的盈余额
C2xL1` adjusted value 经调整的价值；调整后的价值
]oV{t<0a adjustment 调整；修订；理算〔保险〕
]M[#.EX adjustment centre 调剂中心
\uq/ x^?yo adjustment lag 调整过程的时间差距；调整时差
nF4a-H&Fo adjustment mechanism 调整机制
f1)x5N adjustment of loss 亏损调整
)a3J9a;ZS0 adjustment process 调整过程；调整程序
'vq:D$A adjustment range 调整幅度
o fMY,~w administered exchange rate 受管制汇率
bY2 C]r(n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
RQp|T5Er* administration expenses 行政费用
~+bGN administration fee 手续费；行政费
wwowez tER administration in bankruptcy 破产管理
b}w C|\s administration order 遗产管理令
ls `,EFF administrator 管理人；遗产管理人
ELjK0pE}- administrator of the estate 遗产管理人
%#Z/2<_ admission of debt 债项承认书
-:9P%jWt admission of proof 接纳债权证明
L9a p( advance 放贷款项；垫付款项；预支款项；预付款项
st & advance account 暂支帐目；预付款帐户
k@D0 {z advance compensation 预付补偿金
8W+gl=C~ advance from shareholder 股东垫款
d:q + advance pending reimbursement 预支以待日后付还
TLf9>=
OVh advanced economy 先进经济体系
!W'Ui
9uX advancement 预付；预付财产
ai^4'{#zi advances warrant 垫款令
[;. ` ,/ advancing 贷出
6vTo *8D adverse balance 逆差
j9U%7u]- k adverse exchange 逆汇
*tX{MSYW advertisement addressed to shareholders 在报章刊登的致股东通告
C*te^3k>B advice for collection 托收通知书
*P!e:Tm) advice of drawing 提款通知书；汇票通知书
mNAY%Wn6k advice of payment 付款通知
d ~_`M 0+ Advisory Committee [Securities and Futures Commission]
Ei3zBS?J) 谘询委员会〔证券及期货事务监察委员会〕
,chf~-d Advisory Committee on Diversification 经济多元化谘询委员会
GOB(#vu affidavit 誓章；遗产申报誓章
#W 2[ affidavit of no receipt 述明无收款的誓章
HygY>s+3[
affiliate 联号；联营公司；附属公司
tPyy Z#, affiliated company 附属公司；联号；联营公司
O:/y A c` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
V*$L;xbC| affordability 负担能力
W"xP(7X African Development Bank [AfDB] 非洲开发银行
;C/bJEgdd after-acquired property 事后取得的财产
uH^ PQ after-hours dealing 市后交易
(5Tvsw` after-tax profit 税后盈利；税后利润；税后溢利
Ti;Ijcq8 agency agreement 代理协议
7j i=E";.w agency expenses 代理机构的开支
Y ?r
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ZDYJhJ. Agency Law 《代理法》
[r OaM$3| agent 代理人；承销人
kF V7l agent of company 公司代理人
hsG#6?l3 agent's fee 代理人费；经纪费
QI[}( O7#6 aggregate 总计；总数；总体数字
+ f;CyMEp aggregate amount 总款额；总额
.`Zf} [5[ aggregate assets and liabilities 总体资产与负债
2o[IHO] aggregate at constant price 按固定价格计算的总体数字
z&$/EP- aggregate demand 总需求
dYojm1 MQ aggregate gross position 总持仓量
Q7o5R{.oJ aggregate limit 总限额
N <_Ko+VF aggregate of salaries tax 合计薪俸税
f|a DTWF aggregate performance 总体表现；总体业绩
]&i+!$N_ aggregate supply 总体供应
Y &r]lD aggregate surplus 总盈余
*Wb=WM-. aggregate total 整体总额
jB^OP1 aggregate value 总值；合计价值
jUjr6b" aggregated basis 合计基准
9-bG<`v\E aggregated net chargeable income 合计应课税入息实额
~%|G+m> aggregation 合并计算；合计；总和
cf[vf!vi aggregation of incomes of husband and wife 夫妇入息合并计算
fRg=!<#% aggregation of property 财产的总和
L$Z(+ 6m5 agio 差价；贴水
9 K 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》
I8 op>^N" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
WA.\*Nqz e 《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》
%W|DJ\l8" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
._p""'S a 《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》
^, 2c- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cc > 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o;-<|W> agreement for a settlement 授产协议
C'9 1d7E agreement for assignment 转让协议
+~|AT+|iI agreement for sale 售卖协议；买卖协议
bEr.nF agreement for sale and purchase 买卖协议
0B0G2t&hr agreement for the payment of interest 支付利息协议
3BMS_,P agreement for the repayment of money 还款协议
]u &dJL agreement of reinsurance 再保险协议
A1,4kqmE Agricultural Bank of China 中国农业银行
{u 30r c" air passenger departure tax 飞机乘客离境税
o|2 87S|$ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yCM{ M airport tax 机场税
.~dEUt/|) alcohol duty 酒精税
>7>7/7=O alienation 让与；让渡；转让
i1/}XV alimony 生活费；赡养费
hBCR] ='] All Ordinaries Index [AOI] 所有普通股指数
4IGxI7~27# all risks 全险；综合险
6hbEO-( All Sales Record for Stock Market 《股票市场成交报告》
iiwpSGFl] Allied Capital Resources Limited 新联财务有限公司
] EyeBF)$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
f
L k"tW allocation letter 拨款信件
TSyzdnMvz allocation of fund 分配款项；预留款项
W:ixzpQ allocation of profit 利润分配；溢利分配
C /+nSe. allocation warrant 拨款令
HRRngk#lV allotment 分配；配股
q lY\*{x4 allotment notice 股份配售通知；配股通知
rZ866\0 allotment of shares 股份分配
+IsWI;lp allowable 可获宽免；免税的
Q}uG/HI allowable business loss 可扣除的营业亏损
px&=((Z7> allowable expenses 可扣税的支出
iH _"W+dq allowance 免税额；津贴；备抵；准备金
vXPuyR<J allowance for debts 债项的免税额
@dhH;gt.I allowance for depreciation by wear and tear 耗损折旧免税额
3GWrn ,f allowance for funeral expenses 殡殓费的免税额
>DmRP7v
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&@'V\5G allowance for repairs and outgoings 修葺及支出方面的免税额
n^Au*' allowance to debtor 给债务人的津贴
uf0^E3H alteration of capital 资本更改
c d"wNH- alternate trustee 候补受托人
Y_shy6" KH amalgamation 合并
7+] F^
6 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
LsotgQ8 ambit of charges 征税范围；收费范围
(E]"Srwh amended valuation 经修订的估值
xf U hS t American Commodities Exchange 美国商品交易所
NQ3|\<Wt American Express Bank Limited 美国运通银行
}-@I#9 American Stock Exchange 美国证券交易所
^*zW"s amortization 摊销
^AH -+#5 amount due from banks 存放银行同业的款项
'v`~(9'Rcj amount due from banks abroad 存放海外银行同业的款项
k%a?SU<f amount due from holding companies 控股公司欠款
u>
In(7\ amount due from local banks 存放本港银行同业的款项
V?WMj
$l< amount due to banks 银行同业的存款
(HaU,v P amount due to banks abroad 海外银行同业的存款
:EaiM J_= amount due to holding companies 控股公司存款
nR #a)et amount due to local banks 本港银行同业的存款
nvwDx*[qN amount due to outport banks 外埠银行同业的存款
E- [:.
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Bzwx0c2VY8 amount of bond 担保契据的款额
t-a `.y amount of consideration 代价款额
*@=fq|6l 2 amount of contribution 供款数额
^$?7H>=_ha amount of indebtedness 负债款额
o|BFvhg amount of principal of the loan 贷款本金额
EsNk<Ra amount of rates chargeable 应征差饷数额
JiUT\y amount of share capital 股本额
7a27^b amount of sums assured 承保款额
cEtZ}2,j amount of variation 变动幅度
paU yS 1i amount of vote 拨款数额
=`yw d]\7 amount payable 应付款额
.M`LUb"! amount receivable 应收款额
)SC`6(GW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y# .6d analysis 分析
^S:cNRSW" ancillary risk 附属风险
T\.7f~3 annual account 周年帐目；周年帐目报表；年度决算；年结
{ m>~` annual accounting date 年结日期
+KYxw^k}"7 annual allowance 每年免税额；年积金；年度津贴；年津
L)j]~^P$- annual balance 年度余额
j `w;z: G annual disposable income 每年可动用收入
yg.\^C annual estimates 周年预算
6Eij>{v annual fee 年费
z;``g"dSw annual general meeting 周年大会
f45;fT> annual growth rate 年增率；每年增长率
2"B }} annual long-term supplement 长期个案每年补助金
7v.#o4nPK annual pensionable emolument 可供计算退休金的年薪
Jq=X!mT d. annual report 年报
Gl d H SCy Annual Report on the Consumer Price Index 《消费物价指数年报》
V_7 Y1GD annual return 周年报表；周年申报表；每年报税表格
7Q <Kh a Annual Return Rules 《周年报表规则》
gizmJ:< annual review of consumer prices 每年消费物价回顾
&! 5CwEIF annual roll-forward basis 逐年延展方式
v[p/c.p? i annual salary 年薪
ktkn2Twa/ annual statement 年度报表；年度决算表
zWP.1 aA& Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
?*(r1grHl annuitant 年金受益人
dVjcK/T< annuity 年金
cWX"e6 annuity contract 年金合约
)F=JkG annuity on human life 人寿年金
<yPq;#z(! antecedent debt 先前的债项
, k`YDy|#e ante-dated cheque 倒填日期支票
d;*OO xQV anticipated expenditure 预期开支
oP 6.t-<dU anticipated net profit 预期纯利
>e5q2U anticipated revenue 预期收入
mgJ]@s}9 anti-inflation measure 反通货膨胀措施
F}VS) anti-inflationary stance 反通货膨胀立场
P 'F Pe55F apparent deficit 表面赤字
`[g# Mxw apparent financial solvency 表面偿债能力
&m O/u= u apparent partner 表面合伙人
*Xf[b)F R application for personal assessment 个人入息课税申请书
Lqz}&A
application of fund 资金应用
`2Z4#$. application to release as liquidator and to destruct the books of accounts and documents
T<9 dW?'| 申请免除清盘人职务及毁灭帐簿与文件
2Mv)0%,c appointed actuary 委任精算师
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:/,w appointed auditor 委任核数师；委任审计师
YFC 0KU appointed trustee 委任的受托人
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ZAg appointer 委任人
UeK, q>i apportioned pro rata 按比例分摊
CrQA :_Z(7 apportionment 分配；分摊
@[[ C s*- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)edU <1P apportionment formula 分摊方程式
DLg `Q0`M5 apportionment of estate duty 遗产税的分摊
`gBXeG2fn appraisal 估价；评估
f0HV*%8 appreciable growth 可观增长
y~#R :&d" appreciable impact 显着影响
0|w KR|z W appreciable increase 可观增长
gpO_0U4lQ] appreciation 增值；升值
%i]uW\~U appreciation against other currencies 相对其他货币升值
y:^>(l #; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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BKG appreciation tax 增值税
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_]6&PZXk appropriation 拨款；拨用；拨付
z wniS6R1 appropriation account 拨款帐目
CoKj'jA Appropriation Bill 拨款法案
hBY h90] appropriation-in-aid system 补助拨款办法
$.x?in|_ approved assets 核准资产
D ^T7pO approved basket stock 认可一篮子证券
04T*\G^:= approved budget 核准预算
}GU6Q|s[u[ approved charitable donation 认可慈善捐款
h# 6 jUQ approved charitable institution 认可慈善机构
(VF4FC approved currency 核准货币；认可货币
ck4T#g;= approved estimates 核准预算
88+\mX;A# approved estimates of expenditure 核准开支预算
+ke42Jwt approved overseas insurer 核准海外保险人
d8y =. approved overseas trust company 核准海外信托公司
$/U^/ 2) approved pooled investment fund 核准汇集投资基金
r+W 8m?oi approved provident fund scheme 认可公积金计划
JEkIbf?=r approved provision 核准拨款
rc{[\1 -N approved redeemable share 核准可赎回股份
}FdcbNsP approved regional stock 认可地区性证券
;?L[]Ezzt approved retirement scheme 认可退休金计划
s R0e&Y approved subordinated loan 核准附属贷款
kl{OO%jZ arbitrage 套戥；套汇；套利
rsIPI69qJ. arbitrageur 套戥者；套汇者
\kJt@ [w% arbitrary amount 临时款项
Gv2./<{# arrangement 措施；安排；协定
p/^\(/\]) arrears 欠款
L|xen*O arrears of pay 欠付薪酬
V/wc[p
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zZjLt1 articles of association 组织章程；组织细则；组织章程细则
jX8 C2}j Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,I:m*.q ascertainment of profit 确定利润
V;+$/>J`vB "Asia Clear" “亚洲结算系统”
3,cE/ Ei Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Rb>RjHo S Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
%Fm;LQa ] Asian Development Fund [ADF] 亚洲发展基金
ZK_@.O+ ] Asian dollar bond 亚洲美元债券
M$hw(fC|m1 Asian dollar market 亚洲美元市场
F3r Asian dollar rate 亚洲美元利率
k)GuMw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~^ 5n$jq Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rOf asked price 沽盘；喊价；索价；卖方报价
vz_g2.7l\ assessable income 应评税入息
WuQ<AS= assessable loss 应评税亏损
dcTM02kEh assessable profit 应评税利润
9 8BBsjkd assessable value 应评税值
G?1V~6 assessed profit 估定利润
F0^~YYRJV assessed value 经评估价值
=4\~M"[p assessment 评税；评定；估价；评税单
7Mg7B assessment number 评税编号；估价编号
!U ~#H_ assessment of additional tax 补加税评税
5i-;bLm assessment of performance 业绩评估；实绩评价
*RE-K36m|u Assessor 评税主任
zZ0V6T} asset price bubbles 资产价格泡沫
yl +)I asset-backed securities 具资产保证的证券
S aq>o. assets accretion 资产增值
?- & D' assets and liabilities 资产与负债
Z/UVKJm>: assets betterment statement 资产递增表；资产改进表
){|Lh( assets lending 实物放款；有抵押贷款
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2J?f' assets of the company passing on the death 死者去世时转移的公司资产
9n AK6$/ assets pledged as security for liabilities 用作负债抵押的资产
w*kFtNBfU assets portfolio 资产投资组合
z"C(#Y56 x assets price 资产价格
DH*|> m& assets quality 资产质素
;m:GUp^[ assets realization 资产变现
d?X6x assets refinancing arrangement 资产再集资安排
l'8 TA~ assets securitization 资产证券化
k3h53QTmC assets situated outside Hong Kong 在香港以外地方的资产
XFAt \g assets stripping 削减资产；拆卖资产
c)YGwkY,, assets value 资产值
_rh.z_a7w assignee 承让人
_ShJ3\,K assignment 转让；转让书；转让契
^`5Yxpz assignment of interest 权益转让
CP#MNNvgrw assignment of letters patent and trade mark 专利证书及商标转让
b<cM[GaV~ assignment of property 物业转让；物业转让书
uy\+#:44d assignment right 转让权
0|vWwZq assignor 转让人
~?+m=\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
KTJ $#1q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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pfI associate member 附属会员
`g1~ya(MC associated body corporate 相联法人团体
%K,,Sl_ associated company 相联公司；联属公司
+34jot.! associated corporation 相联法团
n\DT0E ] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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公认会计师公会〔英国〕
yKhzymS}T Association of Futures Exchange Brokers 香港期货经纪协会
;$;/#8`> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G\AQql(f4 association of underwriters 承保人组织
$^ 3 f}IzA assumption of control 接管
+JVfnTd assurance 担保；保险；转易；转易书
bv];Gk*Z- assurance of interest 权益的转易
F+r6/e6a at 19XX price 按一九ＸＸ年价格计算
$QnfpM%+= at a discount 按赔价计算；按贴水价格计算；打折扣
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m8Hly at a premium 按溢价计算；按升水价格计算
tTa mFL6 at call 通知付款；按通知
EZW?(%b>H at constant market price 按固定市价计算
9?6$ 2I at constant price 按固定价格计算
r\`m[Q at cost 按成本计算
( mMz]b5 at current market price 按当时市价计算；按现时市价计算
|th )Q at current price 按当时价格计算；按现时价格计算
'm:B(N@+ at factor cost 按要素成本计算；按生产要素成本计算
_s,svQ8# at money-of-the-day price 按付款当日价格计算
t9{EO#o' k at or better 按指定或较佳价位〔买卖指令〕
e /Y+S;a at par 按面值计算；平价
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oJ!- at sight 见票即付
SQx):L)P6 at the close 按收市盘
?K# $81;[ at the opening 按开市盘
y9<Fv|Ric attestation 见证；见证条款
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7!GA9Bn at-the-money option 平价期权
#1k,t attorney 受权人；受托代表人
^f]pK&MAmN attornment 新拥有人承认书
XPKcF I= attributable profit 可归属利润
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$L attributable share value 可归属股份价值
2M p;/b! Auckland Stock Exchange 奥克兰证券交易所
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auction 拍卖
".IhV<R auctioneer 拍卖商
PN=yf@<V3F audit 审计；核数
2T5ZbXc+x Audit Commission 审计署
k9 ]n/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
39#>C~BOl 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〕
jRc#>;dN audit review 帐目审查
i9tM]/SP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+ > j_[O5Y audited account 审计帐目；经审计的帐目
,fRb6s- audited annual account 经审计的周年帐目
g= 8e.Y*Fr audited balance sheet 经审计的资产负债表
> { Q2S auditor 核数师；核数主任；审计师
"H8N,eb2 auditor's certificate 核数师证明书；审计师证明书
/FY_LM auditor's report 核数师报告；审计师报告
>{Djx Aussie bond 澳元债券
_45"Z}Zx austerity budget 紧缩预算
3@*8\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
PX] v"xf Australia All Ordinaries Index 澳洲所有普通股票指数
Sr IynO Australian Dollar [AUD] 澳元
X +R_TC Australian Options Market 澳大利亚期权市场
}dCnFZ{K3 Australian Securities Commission 澳洲证券事务监察委员会
PR0]:t)E Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=8- e1R/ Australian Stock Exchange 澳大利亚证券交易所
>b0}X)Z+U Austrian Schilling [ATS] 奥地利先令
N{0 D <" authentication 认证；鉴证
N T0q!r/! authority to purchase 委托购买证；委购书
q_bB/ authorization 认可；核准；授权；授权书
wB@A?& UY authorization by direction 指示授权
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{^g}d8 authorization by instruction 指令授权
~Q5HM authorization by warrant 令状授权
utv.uwfat authorization of unit trust 单位信托的认可
uP:'e 8 authorized agent 指定代理人
h1$, authorized capital 法定资本
?~"RCZ[;.f authorized clerk 出市员
TD'1L:mv authorized dealer 认可交易商
Nsb13mlY authorized financial institution 认可财务机构
iM-@?!WF authorized fund 认可基金
ynhH5P|6, authorized fund house 获授权的基金公司；认可基金公司
wXe.z LQ authorized institution 认可机构
G 9;WO * authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Ad(j&P authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
sqhM[u
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Dcq^C LPY authorized investment 特准投资项目
K\#+;\V authorized person 获授权人
pV_2JXM~@ authorized representative 获授权代表
I?gbu@ o authorized share capital 法定股本
#H|]F86 ( automated quotation system 自动报价系统
&12.| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
WE\V<MGS/ 自动交易系统〔香港期货交易所有限公司〕
+NQw ^!0qy automatic adjustment mechanism 自动调整机制
#-{4F?DA]y automatic adjustment system 自动调整系统
BO^e.iB/ Automatic Clearing House 自动票据交换所
:^K|u^_>P automatic exchange rates accumulation system 自动化汇率累集系统
>5\rU[H> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
xGjEEBL automatic teller machine [ATM] 自动柜员机
cYK3>p
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^vUdf.n9 available assets 可用资产
mU;TB%#) available fiscal reserve 现存财政储备
@l 1 piz8 available profit 可用利润
\%UA6uj Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_|3n h;-m average 平均；平均数；海损
}JS?42CTaV average basic salary 平均基本薪金
>Py=H +d!j average consumer expenditure 平均消费开支；一般消费开支
,{$:Q}` average cost 平均成本
}2}hH0R average cost of land production 增辟土地平均成本
s {!F@^a average daily turnover 平均每日成交额
DE In:d average daily wage rate 平均每日工资率
)!'SSVaRs average expenditure pattern 平均开支模式
{$b] K-B average growth rate 平均增长率
p tMysYT' average net fixed assets 固定资产平均净值
wJip{ average of relatives 相对价格平均数
dAR):ZKq? average price 平均价格
fn)c&|aCt average propensity to consume 平均消费倾向；一般消费倾向
0EOp K%{ average propensity to save 平均储蓄倾向；一般储蓄倾向
`z F=h#i average rate 平均率
+`zM^'^$ average revenue 平均收入；平均收益
%c):^;6p average stock 平均库存；平均存货
q*8^938 average yearly rent 平均年租
mV6\gR[h avoidance of double taxation 避免双重课税
(h%!Kun avoidance of tax 避税
