A:
ujW1+Oj=~ A share Ａ股；甲类股份
6]Q3Yz^h abatement of tax 减税；减扣免税额
A`O <6
ABN AMRO Bank N.V. 荷兰银行
+.[\g|G above-the-line expenditure 线上项目支出；经常预算支出
_9:@Vl]Q@ above-the-line receipt 线上项目收入；经常预算收入
xChI ,~i ABSA Asia Limited 南非联合亚洲有限公司
lA>\Ko absolute change 绝对数值变更
PXP` ZLF absolute expenditure 实际开支
') +0nPV absolute guideline figure 绝对准则数字
O?bK%P]ay absolute interest 绝对权益
&O[s: absolute order of discharge 绝对破产解除令
7#;vG>] absolute profit margin 绝对利润幅度
_RMQy~&b absolute value 实值；绝对值
~
aZedQc absolutely vested interest 绝对既得权益
j-]&'-h}# absorbed cost 已吸收成本；已分摊成本
QzGV.Mt2 absorption 吸收；分摊；合并
JM0I(% Z% absorption rate 吸收率；摊配率；分摊率
kfC0zd+ ACB Finance Limited 亚洲商业财务有限公司
>KG E- Yzj acceptable form of reciprocity 合理的互惠条件
4{9d#[KW acceptable rate 适当利率；适当汇率
>5~7u\# 9 acceptance agreement 承兑协议
]T O/kl/ acceptance for honour 参加承兑
} :iBx acceptor 承兑人；接受人；受票人
NTs;FX~g[ acceptor for honour 参加承兑人
wh 0<Uv accident insurance 意外保险
v 4?iOD Accident Insurance Association of Hong Kong 香港意外保险公会
^Cz YDq accident insurance scheme 意外保险计划
]kktoP|D accident year basis 意外年度基准
B%<e FFV\ accommodation 通融；贷款
"oJ(J {Jat accommodation bill 通融票据；空头票据
Ft%hh|$5y accommodation party 汇票代发人
HN5W@5m:
. account balance 帐户余额；帐户结余
lp&!lb` account book 帐簿
jyW[m,#(go account collected in advance 预收款项
1S%k account current book 往来帐簿
.uZ7 -l account of after-acquired property 事后取得的财产报告
@^nu #R account of defaulter 拖欠帐目
_3Q8n| account payable 应付帐款
Mjpo 1dw account payee only [A/C payee only] 只可转帐；存入收款人帐户
bggusK< account receivable 应收帐款
WoL9V"] account receivable report 应收帐款报表
']51jabm account statement 结单；帐单；会计财务报表
#;9 H@:N account title 帐户名称；会计科目
|oKu=/[K accountant's report 会计师报告
<v]9lw' Accountant's Report Rules 会计师报告规则
4h
5_M8I accounting and auditing procedure 会计与审计程序；会计与核数程序
$]d*0^J 6 Accounting Arrangements 《会计安排》
^Uw[x\%#gD accounting basis 会计基础
p|6 v~ accounting by Official Receiver 破产管理署署长呈交的帐目
1uG=`k8'k Accounting Circular 《会计通告》
1r`i]1<H accounting class 会计类别
<MD;@_Nz\ accounting date 记帐日期；会计结算日期
ru.5fQ U accounting for money 款项核算
p(3sgY1 Accounting Officer 会计主任
_[Gb)/@mM accounting period 会计报告期；会计期
' | K.k6 accounting policy 会计政策；会计方针
GA^mgm"O accounting practice 会计惯例
y<r}"TAf - accounting principle 会计准则
/dHs &SU, accounting record 会计记录
C77D{@SM accounting report 会计报告
#*IVlchA"B Accounting Services Branch [Treasury] 会计事务部〔库务署〕
O?K./So& Accounting Society of China 中国会计学会
Wz=OSH7"f accounting statement 会计报表
o sdOw8 accounting system 会计制度；会计系统
tR`S#rk accounting transaction 会计事项；帐务交易
= (U/CI accounting treatment 会计处理
K\=8eg93Z accounting year 会计年度
"|LQK0q3 accretion 增值；添加
Q49BU@xX accrual 应计项目；应累算数目
}*;EF R 6' accrual basis 应计制；权责发生制
:Am-8 accrual basis accounting 应计制会计；权责发生制会计
a4GWu ozl accrue 应累算；应计
[$ :,-Q @ accrued benefit 应累算利益
"h $R ]~eG accrued charges 应计费用
:=g.o;(/N accrued cumulative preference share dividend 应累算的累积优先股股息
?#[)C=p]z accrued expenses 应累算费用
<,39_#H?F3 accrued interest payable 应付利息；应计未付利息
!c8L[/L accrued interest receivable 应收利息；应计未收利息
/J%do]PDl accrued right 累算权益
T`L }[?w accruing profit 应累算的利润
vb =CFV# accumulated fiscal reserve 累积财政储备
VZxTx0: , accumulated profit 累积利润；滚存溢利
4KIWb~0Y accumulated reserve 累积储备
Cyk s accumulation of surplus income 累积收益盈余
XSD%t8<LO acquired assets 既得资产
xe:' 8J6L acquisition 收购；购置；取得
FUTn acquisition cost 购置成本
[STje8+V acquisition expenses 购置费用
oj.lj! acquisition of 100% interest 收购全部股权
)5l u.R% acquisition of control 取得控制权
k&Jo"[i&WO acquisition of fixed assets 购置固定资产
)LFD6\z1pl acquisition of shell “买壳”
??xlA-E acquisition price 收购价
t{(Mf2GR1
act of God 天灾
0<P(M: a acting partner 执事合伙人
g{ (@uzqG active market 买卖活跃的市场；交投畅旺的市场；旺市
Bhuw(KeB active partner 积极参与的合伙人
8]*Q79 active trading 交投活跃
=y;@?=T actual circulation 实际流通
3 ut_Bt\ actual cost 实际成本
7>je6*(K actual expenditure 实际开支；实际支出
#tz8{o?ebN actual income 实际入息；实际收入；实际收益
{g=b]yg\o actual market 现货市场
,?=KgG1i actual price 现货价；实际价格
z-Hkz actual profit 实际利润
(&Q)EB dm actual quotation 实盘；实际价位；实际报价
H1UL.g%d= actual year basis 按实际年度计算
HWtPLlNt actuals 实货
!LSs9_w actuarial investigation 精算调查
Q_lu`F| actuarial principle 精算原则
?[S Vqj2- actuarial report 精算师报告
./iXyta Actuarial Society of Hong Kong 香港精算学会
9eSRCLhgD actuarial valuation 精算师估值
wixD\t59X actuary 精算师
rgR?wXW]jE ad referendum agreement 暂定协议；有待覆核的协定
# eEvF ad valorem duty 从价税；按值征税
g~R/3cm4 ad valorem duty system 从价税制
[t}):}~F| ad valorem fee 从价费
2 ]Fu
1 ad valorem tariff 从价关税
GVp additional allowance 额外免税额
hmzair3X additional amount for unexpired risk 未过期风险的额外款额
q! *MH/R additional assessable profit 补加应评税利润
c ,BAa*]K additional assessment 补加评税
'5WN,Vy8. additional commitment 额外承担
i+U51t< additional commitment vote 额外承担拨款
!$E~\uT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|0w~P
s additional dependent parent allowance 供养父母额外免税额
mVrK z additional provision 额外拨款
\9jpCNdJ additional stamp duty 附加印花税
32KR--mn% additional tax 补加税罚款；补加税款
9S"N4c> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.HD ebi adjudged bankrupt 被裁定破产
"o==4?*L adjudicated bankrupt 裁定破产人
=tq7z =k adjudication fee 裁定费；评定印花税额手续费；评估契据费
L w*1 .~ adjudication of bankruptcy 裁定破产；宣告破产
{{zua- F adjudication of insolvency 裁定无力偿还债务
r`>~Lp` adjusted actual 经调整的实数；调整后的实数
/$*; >4=>f adjusted current assets 经调整的流动资产；调整后的流动资产
p2 a?9R adjusted figure 经调整的数字；调整后的数额
a@k.$ adjusted liabilities 经调整的负债；调整后的负债
,lP7 ri adjusted loss 经调整的亏损；调整后的亏损
#Y: ~UVV 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
U,ELqi \ adjusted profit 经调整的利润；调整后的利润
3:O +GQ* adjusted surplus 经调整的盈余额；调整后的盈余额
W :>J864! adjusted value 经调整的价值；调整后的价值
;_bq9 x adjustment 调整；修订；理算〔保险〕
uE"2kn adjustment centre 调剂中心
]-rczl|o adjustment lag 调整过程的时间差距；调整时差
WhenwQT adjustment mechanism 调整机制
scmto cm adjustment of loss 亏损调整
~FNPD'`t adjustment process 调整过程；调整程序
]TfeBX6ST adjustment range 调整幅度
;> /ipnx administered exchange rate 受管制汇率
r&/D~g\"|[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Si[eAAd'
: administration expenses 行政费用
$l43>e{E administration fee 手续费；行政费
hgif]?:C< administration in bankruptcy 破产管理
af^@
.$
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Yoe l es- administrator 管理人；遗产管理人
9<~,n1b>x administrator of the estate 遗产管理人
X@eg<]'m admission of debt 债项承认书
W9+ h0A- admission of proof 接纳债权证明
y8D 8Y8B advance 放贷款项；垫付款项；预支款项；预付款项
* T\ > advance account 暂支帐目；预付款帐户
$uTlbAuv advance compensation 预付补偿金
X%3 5XC.n advance from shareholder 股东垫款
&
]%\.m advance pending reimbursement 预支以待日后付还
- YAO3 advanced economy 先进经济体系
_we3jzMW advancement 预付；预付财产
B*BHF95! advances warrant 垫款令
'iGM n_& advancing 贷出
mR6E]TuM adverse balance 逆差
P69>gBZYD adverse exchange 逆汇
s|KfC># advertisement addressed to shareholders 在报章刊登的致股东通告
D~7%};D[ advice for collection 托收通知书
y#nSk% "t" advice of drawing 提款通知书；汇票通知书
P$ F#, Cn advice of payment 付款通知
=^"~$[z( Advisory Committee [Securities and Futures Commission]
BMe72 谘询委员会〔证券及期货事务监察委员会〕
myffYK, Advisory Committee on Diversification 经济多元化谘询委员会
&7lk2Q\ affidavit 誓章；遗产申报誓章
{MA@ A5 affidavit of no receipt 述明无收款的誓章
Z!k5"\{0pE affiliate 联号；联营公司；附属公司
,&4zKm affiliated company 附属公司；联号；联营公司
!__D}k, affirmation [estate duty] 非宗教式宣誓〔遗产税〕
e$x4Ux7*" affordability 负担能力
0yKwH\S African Development Bank [AfDB] 非洲开发银行
i{4'cdr? after-acquired property 事后取得的财产
'% 3u%;" after-hours dealing 市后交易
?F!W # after-tax profit 税后盈利；税后利润；税后溢利
/S/tE agency agreement 代理协议
!+%Az*ik agency expenses 代理机构的开支
MQjG<O\ agency fee 代理费
+0SW ?#% Agency Law 《代理法》
HI7]%<L agent 代理人；承销人
6@i|Kw(: agent of company 公司代理人
NH<Y1t agent's fee 代理人费；经纪费
?@yank| aggregate 总计；总数；总体数字
z`;&bg\8 aggregate amount 总款额；总额
$)4 GCP aggregate assets and liabilities 总体资产与负债
) |MIWgfWN aggregate at constant price 按固定价格计算的总体数字
_ Eszr(zJ aggregate demand 总需求
j #4+- aggregate gross position 总持仓量
Cbazwq aggregate limit 总限额
eR(\s_` aggregate of salaries tax 合计薪俸税
sf<Q#ieTxY aggregate performance 总体表现；总体业绩
Ixyvn#ux ) aggregate supply 总体供应
cYE./1D a aggregate surplus 总盈余
i=x.tsJ:hB aggregate total 整体总额
? hP<@L6K aggregate value 总值；合计价值
BJ_+z gf` aggregated basis 合计基准
p3{x <AO/ aggregated net chargeable income 合计应课税入息实额
]L[JS^#7 aggregation 合并计算；合计；总和
.Gjr`6R aggregation of incomes of husband and wife 夫妇入息合并计算
dw'<" +zO aggregation of property 财产的总和
6sO agio 差价；贴水
5~v(AB(x Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
.ou!g&xu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8 /5sv 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Smi%dp. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
H^ ]Nmd8Q) 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
ce 7Yr*ZB Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
n.=e)* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
o",f(v &u% agreement for a settlement 授产协议
Ty g$`\# agreement for assignment 转让协议
/h1dm, agreement for sale 售卖协议；买卖协议
8Pl+yiB/o` agreement for sale and purchase 买卖协议
ppPG+[ cz agreement for the payment of interest 支付利息协议
^ =aml agreement for the repayment of money 还款协议
bS_y_ 9K agreement of reinsurance 再保险协议
uEc0/ a :. Agricultural Bank of China 中国农业银行
-[i4 0
1 air passenger departure tax 飞机乘客离境税
~| 4U@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
p} t{8j > airport tax 机场税
V=G b>_d alcohol duty 酒精税
\7OJN
~&< alienation 让与；让渡；转让
)< &B &Hp alimony 生活费；赡养费
GhSL%y All Ordinaries Index [AOI] 所有普通股指数
H5 p}Le all risks 全险；综合险
V)_H E All Sales Record for Stock Market 《股票市场成交报告》
BnKP7e Allied Capital Resources Limited 新联财务有限公司
]}UeuF\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e|2vb
GQ allocation letter 拨款信件
yEMX ` allocation of fund 分配款项；预留款项
U-wq- GT allocation of profit 利润分配；溢利分配
M63s(f allocation warrant 拨款令
7.w *+Z>z allotment 分配；配股
Wq=ZU \Y allotment notice 股份配售通知；配股通知
lGD%R' } allotment of shares 股份分配
~%cSckE allowable 可获宽免；免税的
BXQ\A~P\ allowable business loss 可扣除的营业亏损
fxLE ]VJQ allowable expenses 可扣税的支出
= F",D= allowance 免税额；津贴；备抵；准备金
{[YqGv=fF allowance for debts 债项的免税额
s9j u/+fv allowance for depreciation by wear and tear 耗损折旧免税额
f.U0E6-(3N allowance for funeral expenses 殡殓费的免税额
z 'vd C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
se^ NQ= allowance for repairs and outgoings 修葺及支出方面的免税额
s$SU
vo1J allowance to debtor 给债务人的津贴
1NE!=;VOl alteration of capital 资本更改
q\ \8b{~ alternate trustee 候补受托人
E|F!S(.:,M amalgamation 合并
JLFFh!J ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
J};u25:} ambit of charges 征税范围；收费范围
A{DIp+ amended valuation 经修订的估值
D:q l^{~ American Commodities Exchange 美国商品交易所
-dc"N|. American Express Bank Limited 美国运通银行
}QX 2 :a American Stock Exchange 美国证券交易所
Ak %no3:9 amortization 摊销
P;HVL flu amount due from banks 存放银行同业的款项
al3BWRq'f amount due from banks abroad 存放海外银行同业的款项
+SZ%& amount due from holding companies 控股公司欠款
L V[66<T amount due from local banks 存放本港银行同业的款项
4U LJtM3 amount due to banks 银行同业的存款
?9wFV/ amount due to banks abroad 海外银行同业的存款
SG(%d^x`R amount due to holding companies 控股公司存款
fY)4]= L amount due to local banks 本港银行同业的存款
$ DABR amount due to outport banks 外埠银行同业的存款
pQ[o3p!&9 amount for note issue 发行纸币的款额
!_^ {udB} amount of bond 担保契据的款额
!9e\O5PmO amount of consideration 代价款额
'0])7jq amount of contribution 供款数额
L P0;n \ amount of indebtedness 负债款额
6.`} &E amount of principal of the loan 贷款本金额
$ly#zQR amount of rates chargeable 应征差饷数额
<ZHY3
amount of share capital 股本额
6,V.j>z amount of sums assured 承保款额
A9fjMnw amount of variation 变动幅度
m-Z'K_ oQ amount of vote 拨款数额
{LMS~nx amount payable 应付款额
4acP*LkkQ amount receivable 应收款额
9 "
}^SI8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$,z[XM&9) analysis 分析
LoV*YSDAY ancillary risk 附属风险
9 :K annual account 周年帐目；周年帐目报表；年度决算；年结
#um1?V annual accounting date 年结日期
/q*Qx )y+1 annual allowance 每年免税额；年积金；年度津贴；年津
Yq)YS] annual balance 年度余额
m&8 U4uHN annual disposable income 每年可动用收入
s$DT .cvO annual estimates 周年预算
K 8yyxJ annual fee 年费
+ aXk^+~j annual general meeting 周年大会
l?yZtZ8 annual growth rate 年增率；每年增长率
EE{#S annual long-term supplement 长期个案每年补助金
Mi %1+ annual pensionable emolument 可供计算退休金的年薪
mhJOR'2 annual report 年报
k?|F0e_ Annual Report on the Consumer Price Index 《消费物价指数年报》
w ufKb.4` annual return 周年报表；周年申报表；每年报税表格
i$ fj r[$B Annual Return Rules 《周年报表规则》
1S)0
23 N annual review of consumer prices 每年消费物价回顾
Fb\2df{@ annual roll-forward basis 逐年延展方式
sa0^1$(< annual salary 年薪
Rrs`h `'- annual statement 年度报表；年度决算表
r=P $iG'& 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
9 `gGsC annuitant 年金受益人
!7,K 9/" annuity 年金
$Kw"5cm annuity contract 年金合约
%DND&0 ` annuity on human life 人寿年金
2'O!~8U antecedent debt 先前的债项
yaYIgG ante-dated cheque 倒填日期支票
J7
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UtGd/\: anticipated net profit 预期纯利
n/- p;#R anticipated revenue 预期收入
2Xj-A\Oh~ anti-inflation measure 反通货膨胀措施
qu#@F\gX anti-inflationary stance 反通货膨胀立场
q*<J $PI apparent deficit 表面赤字
MSYLkQ}_b apparent financial solvency 表面偿债能力
eqUn8<<s apparent partner 表面合伙人
0-&s J application for personal assessment 个人入息课税申请书
5Ky9P z application of fund 资金应用
}HA2c e \ application to release as liquidator and to destruct the books of accounts and documents
43orR !.Z 申请免除清盘人职务及毁灭帐簿与文件
aP6%OI appointed actuary 委任精算师
G7kFo6Cb appointed auditor 委任核数师；委任审计师
9q0,K" x) appointed trustee 委任的受托人
-SC2Zgi)A appointer 委任人
/O(; ~1B apportioned pro rata 按比例分摊
1vR#FE? apportionment 分配；分摊
1!v >I"] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]5)&36 apportionment formula 分摊方程式
4~pO>6P apportionment of estate duty 遗产税的分摊
?GMeA}j
appraisal 估价；评估
$Zu4tuXA appreciable growth 可观增长
7PQ j7&m appreciable impact 显着影响
g)r ,q&* appreciable increase 可观增长
wHN` -
5% appreciation 增值；升值
onJ[ &f appreciation against other currencies 相对其他货币升值
M'!! EQo appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ve lbq appreciation tax 增值税
, n,7.m.D appropriation 拨款；拨用；拨付
pS|JDMo appropriation account 拨款帐目
m(7_ZiL= Appropriation Bill 拨款法案
V@+<,tjq appropriation-in-aid system 补助拨款办法
dv4r\ R^ approved assets 核准资产
(m =u;L"o approved basket stock 认可一篮子证券
ow>[#.ua approved budget 核准预算
tB(X`A.| approved charitable donation 认可慈善捐款
-"JE-n approved charitable institution 认可慈善机构
E/ed0'|m approved currency 核准货币；认可货币
XGrxzO|{ approved estimates 核准预算
Rp@}9qijb approved estimates of expenditure 核准开支预算
k f K"i approved overseas insurer 核准海外保险人
Zs K'</7 approved overseas trust company 核准海外信托公司
+[l{C+p approved pooled investment fund 核准汇集投资基金
I}Gl*@K&O approved provident fund scheme 认可公积金计划
) *L?PT approved provision 核准拨款
0,D9\ E bd approved redeemable share 核准可赎回股份
@}r fY 9o' approved regional stock 认可地区性证券
dU04/]modD approved retirement scheme 认可退休金计划
[ Xo
J7 approved subordinated loan 核准附属贷款
gu .))3D9 arbitrage 套戥；套汇；套利
*.;}OX^X arbitrageur 套戥者；套汇者
Y @ ,e arbitrary amount 临时款项
])ZJ1QL1 arrangement 措施；安排；协定
BKjPmrZ| arrears 欠款
ewff(e9 arrears of pay 欠付薪酬
2Z1(J % 7 arrears of revenue 逾期未收税款；逾期未收的帐项
K
v># articles of association 组织章程；组织细则；组织章程细则
z )}wo3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8'_
]gfF ascertainment of profit 确定利润
m5Laq'~0_ "Asia Clear" “亚洲结算系统”
XuAc3~HAd Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Yr(f iI Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+ WEO]q?K Asian Development Fund [ADF] 亚洲发展基金
c.me1fGn Asian dollar bond 亚洲美元债券
v_ F?x! Asian dollar market 亚洲美元市场
{~p %\ Asian dollar rate 亚洲美元利率
ljR?* P Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
P 9H Pr2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Z Y O/'YW asked price 沽盘；喊价；索价；卖方报价
_ q!ck0_ assessable income 应评税入息
B(vz$QE,$r assessable loss 应评税亏损
%$-3fj7
assessable profit 应评税利润
HvfTC<+H assessable value 应评税值
5>k~yaju/ assessed profit 估定利润
<HX-qNA? assessed value 经评估价值
[(^''*7r+T assessment 评税；评定；估价；评税单
HBkQ`T assessment number 评税编号；估价编号
GISI8W^ assessment of additional tax 补加税评税
6 VJj(9% assessment of performance 业绩评估；实绩评价
O!cO/]< Assessor 评税主任
"lj:bxM2C asset price bubbles 资产价格泡沫
=8 1Xt1, asset-backed securities 具资产保证的证券
7&U+f:-w assets accretion 资产增值
E ^>7jf09, assets and liabilities 资产与负债
9(Xch2tpO! assets betterment statement 资产递增表；资产改进表
Fl(ZKpSZU assets lending 实物放款；有抵押贷款
5TW<1'u assets of the company passing on the death 死者去世时转移的公司资产
$G( [#N< assets pledged as security for liabilities 用作负债抵押的资产
X/D9%[{& assets portfolio 资产投资组合
Dg4^
C assets price 资产价格
bX1! fa assets quality 资产质素
#[ rFep assets realization 资产变现
u6&Ixi/s' assets refinancing arrangement 资产再集资安排
j:<T<8 .o assets securitization 资产证券化
sU3V)7"
assets situated outside Hong Kong 在香港以外地方的资产
w9?wy#YI assets stripping 削减资产；拆卖资产
"Q!{8 9Y assets value 资产值
+?eAaC7s assignee 承让人
s5|)4Z ac assignment 转让；转让书；转让契
8{^GC(W {] assignment of interest 权益转让
Yy;1 N{dbT assignment of letters patent and trade mark 专利证书及商标转让
Z`h_oK#y15 assignment of property 物业转让；物业转让书
Z"&ODVP assignment right 转让权
wx7>0[ zE assignor 转让人
KD<`-b)7< associate 有联系的人；有关连人士；相联者；合伙人；联系人
JZ0+VB-3U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
! Dn1 pjxc associate member 附属会员
|&*rSp2iH associated body corporate 相联法人团体
_5 -"< associated company 相联公司；联属公司
e/ ~<\ associated corporation 相联法团
sSb&r Association of Chartered Certified Accountants [ACCA] [United Kingdom]
g}`CdVQ2M< 公认会计师公会〔英国〕
R1%T>2"~& Association of Futures Exchange Brokers 香港期货经纪协会
!f[N&s e Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:EAfD(D{) association of underwriters 承保人组织
BiAcjN:Z assumption of control 接管
]@
0 V assurance 担保；保险；转易；转易书
xGQ:7g+qu assurance of interest 权益的转易
C
5!6k1TcE at 19XX price 按一九ＸＸ年价格计算
3]82gZG G at a discount 按赔价计算；按贴水价格计算；打折扣
,=yIfbFQ at a premium 按溢价计算；按升水价格计算
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G/! at call 通知付款；按通知
V^H47O;VC at constant market price 按固定市价计算
9G OyVKU v at constant price 按固定价格计算
_C\
d^a ( at cost 按成本计算
o[*ih\d at current market price 按当时市价计算；按现时市价计算
m#(x D~V at current price 按当时价格计算；按现时价格计算
D#(L@ {vC at factor cost 按要素成本计算；按生产要素成本计算
K_Gf\x at money-of-the-day price 按付款当日价格计算
)CU(~s|s at or better 按指定或较佳价位〔买卖指令〕
uB9+E%jOdQ at par 按面值计算；平价
G!Q)?N at sight 见票即付
{i?K~|
h at the close 按收市盘
a .Vs >1 at the opening 按开市盘
ITOGD attestation 见证；见证条款
? 7dDQI7^( at-the-money option 平价期权
l )eaIOyk attorney 受权人；受托代表人
2Nszxvq, attornment 新拥有人承认书
)7T T RL attributable profit 可归属利润
r+obm)Qtp attributable share value 可归属股份价值
zXO.NSC[ Auckland Stock Exchange 奥克兰证券交易所
jtJU 5Q auction 拍卖
O~1p]j auctioneer 拍卖商
FiH!) 6T audit 审计；核数
!S<~(Ujyw Audit Commission 审计署
U4/$4.'NQ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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}q 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
p`ZGV97 audit review 帐目审查
p#I1l2nE Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X> KsbOZ audited account 审计帐目；经审计的帐目
cE#Y,-f audited annual account 经审计的周年帐目
ucO]&'hu: audited balance sheet 经审计的资产负债表
Kqjeqr@) auditor 核数师；核数主任；审计师
b?^<';,5 auditor's certificate 核数师证明书；审计师证明书
&0blHDMj{# auditor's report 核数师报告；审计师报告
( 6aZQ`H Aussie bond 澳元债券
uSbg*OA austerity budget 紧缩预算
}gt~{9?c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,4UJ| D=J Australia All Ordinaries Index 澳洲所有普通股票指数
3`I_ Australian Dollar [AUD] 澳元
0 <;B2ce Australian Options Market 澳大利亚期权市场
vpMv Australian Securities Commission 澳洲证券事务监察委员会
b(,[g>xH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
q3:'
69 Australian Stock Exchange 澳大利亚证券交易所
m/h0J03'T Austrian Schilling [ATS] 奥地利先令
*GMRu,u2 authentication 认证；鉴证
e$h\7i:( authority to purchase 委托购买证；委购书
1A
*8Jnw authorization 认可；核准；授权；授权书
=ye}IpC*M authorization by direction 指示授权
[\p0eUog/ authorization by instruction 指令授权
hWJc
A. A authorization by warrant 令状授权
N:zSJW` 1 authorization of unit trust 单位信托的认可
1 ErYob.p authorized agent 指定代理人
_E 8SX
v authorized capital 法定资本
!Hg#c!eOg authorized clerk 出市员
j_g9RmZT authorized dealer 认可交易商
F3'G9Xf8Q= authorized financial institution 认可财务机构
(x!bZ,fu authorized fund 认可基金
P$yJA7]j;% authorized fund house 获授权的基金公司；认可基金公司
e4P.G4 authorized institution 认可机构
%stktVDAP authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
b
/ySt< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4j{ }{ authorized insurer 获授权保险人；获认可承保人
woKdI)f $ authorized investment 特准投资项目
Sy55w={ authorized person 获授权人
:-8u*5QK]` authorized representative 获授权代表
7]Yd-vA authorized share capital 法定股本
iE5^Xik , automated quotation system 自动报价系统
`V bG%y&I Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
c`Cn9bX 自动交易系统〔香港期货交易所有限公司〕
`z.#O\@o automatic adjustment mechanism 自动调整机制
]QQ"7_+ automatic adjustment system 自动调整系统
<k1gc,* Automatic Clearing House 自动票据交换所
4 n(
f/ automatic exchange rates accumulation system 自动化汇率累集系统
W525 :h52{ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pQ i - automatic teller machine [ATM] 自动柜员机
D%btlw ?{ autopay 自动转帐
wOP }SMn available assets 可用资产
l@
K<p available fiscal reserve 现存财政储备
x@ )u:0 available profit 可用利润
HmKE>C/ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
b/`' ?|
C average 平均；平均数；海损
j|9 2
g average basic salary 平均基本薪金
I1jF`xQ&0 average consumer expenditure 平均消费开支；一般消费开支
Q[^d{e*l average cost 平均成本
bx > D average cost of land production 增辟土地平均成本
vC1 `m average daily turnover 平均每日成交额
d+;~x* average daily wage rate 平均每日工资率
,`b9c=6; average expenditure pattern 平均开支模式
#c_ZU\" h" average growth rate 平均增长率
,\b5M`<c average net fixed assets 固定资产平均净值
FS0SGB o average of relatives 相对价格平均数
V7<}
;Lzm average price 平均价格
7 y&`H average propensity to consume 平均消费倾向；一般消费倾向
xOH@V4 z: average propensity to save 平均储蓄倾向；一般储蓄倾向
(A_9;uL^_ average rate 平均率
k,J?L-F average revenue 平均收入；平均收益
4{ & average stock 平均库存；平均存货
UWp(3FQ average yearly rent 平均年租
K[H$qJmPX avoidance of double taxation 避免双重课税
Mtlj I6 avoidance of tax 避税
