A:
1uV_C[: A share Ａ股；甲类股份
kP;:s abatement of tax 减税；减扣免税额
}%k"qW<Y ABN AMRO Bank N.V. 荷兰银行
<u2*(BM4 above-the-line expenditure 线上项目支出；经常预算支出
crgYr$@s? above-the-line receipt 线上项目收入；经常预算收入
#(aROTV5a ABSA Asia Limited 南非联合亚洲有限公司
p6Z]oL q absolute change 绝对数值变更
i $I|JJ J absolute expenditure 实际开支
:-"J)^V absolute guideline figure 绝对准则数字
R X2=
iO" absolute interest 绝对权益
"bf8[D absolute order of discharge 绝对破产解除令
n+Ag |.,| absolute profit margin 绝对利润幅度
Z7.)[
; absolute value 实值；绝对值
R@VO3zs W absolutely vested interest 绝对既得权益
8!UZ.. absorbed cost 已吸收成本；已分摊成本
z%Z}vWn absorption 吸收；分摊；合并
&g& &-=7) absorption rate 吸收率；摊配率；分摊率
=l7LEkR ACB Finance Limited 亚洲商业财务有限公司
^G2vA8% acceptable form of reciprocity 合理的互惠条件
&-b =gnT acceptable rate 适当利率；适当汇率
-|)[s[T~m acceptance agreement 承兑协议
(6h7 'r $ acceptance for honour 参加承兑
,s)~Y
p?< acceptor 承兑人；接受人；受票人
Q.y KbO<[ acceptor for honour 参加承兑人
2OT6*+D accident insurance 意外保险
t&P5Zw*B
Accident Insurance Association of Hong Kong 香港意外保险公会
_)_XO92~ accident insurance scheme 意外保险计划
l?FNYvL accident year basis 意外年度基准
C>K/C!5? accommodation 通融；贷款
ItaJgtsV accommodation bill 通融票据；空头票据
B:mlBSH accommodation party 汇票代发人
.9^;? Ts account balance 帐户余额；帐户结余
(B$FX<K3 account book 帐簿
*e>:K$r account collected in advance 预收款项
e0$mu?wd- account current book 往来帐簿
w
x, ; account of after-acquired property 事后取得的财产报告
1| .
0]~0 account of defaulter 拖欠帐目
r?X^*o9 account payable 应付帐款
/Hx0=I account payee only [A/C payee only] 只可转帐；存入收款人帐户
qFs<s<] account receivable 应收帐款
c=b\9!hr_E account receivable report 应收帐款报表
YD+C1*c! account statement 结单；帐单；会计财务报表
O,OGq0c account title 帐户名称；会计科目
;Xt D z accountant's report 会计师报告
bs`/k&' Accountant's Report Rules 会计师报告规则
aZ0H) accounting and auditing procedure 会计与审计程序；会计与核数程序
\!^o<$s.G Accounting Arrangements 《会计安排》
Aj`4uFhiL accounting basis 会计基础
C|lMXp\* accounting by Official Receiver 破产管理署署长呈交的帐目
unX^ MPpw Accounting Circular 《会计通告》
ncA2en? accounting class 会计类别
hT]p8m
aRZ accounting date 记帐日期；会计结算日期
{(q U n accounting for money 款项核算
qt:->yiq+ Accounting Officer 会计主任
Wey\GQ`"8 accounting period 会计报告期；会计期
' P Yl%2 accounting policy 会计政策；会计方针
HkV/+ {;S~ accounting practice 会计惯例
~% }g"|o accounting principle 会计准则
d:wA I| accounting record 会计记录
2 sOc ]L:9 accounting report 会计报告
(qG$u& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4[-9$
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)Z _i[1V accounting statement 会计报表
uB^]5sqfk accounting system 会计制度；会计系统
PA=BNKlH accounting transaction 会计事项；帐务交易
*7v PU:Q[ accounting treatment 会计处理
6,h<0j { accounting year 会计年度
j F5JpyOc accretion 增值；添加
y@O r2b O# accrual 应计项目；应累算数目
'q -h
kN accrual basis 应计制；权责发生制
tQ|I$5jNJ accrual basis accounting 应计制会计；权责发生制会计
Y~:7l5C accrue 应累算；应计
kL3=7t^ 1 accrued benefit 应累算利益
&
vIKN GJ^ accrued charges 应计费用
X@G`AD'.M accrued cumulative preference share dividend 应累算的累积优先股股息
Sh*P^i.]+ accrued expenses 应累算费用
^\6UTnS. accrued interest payable 应付利息；应计未付利息
o{hK t? accrued interest receivable 应收利息；应计未收利息
i :$g1 accrued right 累算权益
;8v5 qz accruing profit 应累算的利润
( 0h]<7 accumulated fiscal reserve 累积财政储备
i~9)Hz;! accumulated profit 累积利润；滚存溢利
> @%!r accumulated reserve 累积储备
x('yBf accumulation of surplus income 累积收益盈余
l^"G \ZVI acquired assets 既得资产
tp]|/cx4 acquisition 收购；购置；取得
=@z"k'Vl` acquisition cost 购置成本
eo8 0L acquisition expenses 购置费用
a&[n Vu+ acquisition of 100% interest 收购全部股权
BY d3 rI acquisition of control 取得控制权
onl yvH4 acquisition of fixed assets 购置固定资产
/PCQv_Y&,/ acquisition of shell “买壳”
yh)q96m-V= acquisition price 收购价
B dKwWgi+a act of God 天灾
**"P A8 acting partner 执事合伙人
@hvq,[ active market 买卖活跃的市场；交投畅旺的市场；旺市
6GN'rVr!Z active partner 积极参与的合伙人
;uDFd04w
[ active trading 交投活跃
] QEw\4M?= actual circulation 实际流通
c 9[5) actual cost 实际成本
o EN_,cUp actual expenditure 实际开支；实际支出
6{~I 7!m" actual income 实际入息；实际收入；实际收益
f1{ckHAY55 actual market 现货市场
l*u@T|Fc$ actual price 现货价；实际价格
4jW{IGW actual profit 实际利润
*Tlv'E.M actual quotation 实盘；实际价位；实际报价
FdqUv% (Em actual year basis 按实际年度计算
k?#6j1pn actuals 实货
IW#(ICeb actuarial investigation 精算调查
gc=e) j@ actuarial principle 精算原则
6xe
|L actuarial report 精算师报告
ep! .kA=\ Actuarial Society of Hong Kong 香港精算学会
6u yf actuarial valuation 精算师估值
dB5DJ:$W$ actuary 精算师
0{yx*}. ad referendum agreement 暂定协议；有待覆核的协定
^PI49 i B ad valorem duty 从价税；按值征税
9s)oC$\ ad valorem duty system 从价税制
`jHGN i ad valorem fee 从价费
%([c4el>\F ad valorem tariff 从价关税
|(< L!6 additional allowance 额外免税额
WToAT;d2h additional amount for unexpired risk 未过期风险的额外款额
]*|K8&jxl additional assessable profit 补加应评税利润
;'p'8lts additional assessment 补加评税
ZS+2.)A additional commitment 额外承担
kYAvzuGRb additional commitment vote 额外承担拨款
nGVqVSxKT additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9PAp*`J@kr additional dependent parent allowance 供养父母额外免税额
i@*
^]' additional provision 额外拨款
9& j] additional stamp duty 附加印花税
\abl|;fj additional tax 补加税罚款；补加税款
S(6ZX>wv: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"ir*;| adjudged bankrupt 被裁定破产
EH ZSM5hu adjudicated bankrupt 裁定破产人
n3N"Ax adjudication fee 裁定费；评定印花税额手续费；评估契据费
YUE[eD/ adjudication of bankruptcy 裁定破产；宣告破产
qo ;\dp1 adjudication of insolvency 裁定无力偿还债务
8(}sZ)6 adjusted actual 经调整的实数；调整后的实数
bv/b<N@4?$ adjusted current assets 经调整的流动资产；调整后的流动资产
wO#+8js adjusted figure 经调整的数字；调整后的数额
KB = z{g adjusted liabilities 经调整的负债；调整后的负债
]YP?bP,: adjusted loss 经调整的亏损；调整后的亏损
Tt\w^Gv\d 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
'}u31V"SS adjusted profit 经调整的利润；调整后的利润
Pa}vmn1$ adjusted surplus 经调整的盈余额；调整后的盈余额
hbeC|_+ adjusted value 经调整的价值；调整后的价值
{/<& adjustment 调整；修订；理算〔保险〕
(=j!P* adjustment centre 调剂中心
w ^gh&E adjustment lag 调整过程的时间差距；调整时差
pQNFH)=nw adjustment mechanism 调整机制
o__q)"^~- adjustment of loss 亏损调整
L
~w=O! adjustment process 调整过程；调整程序
3o>t ~ Sfi adjustment range 调整幅度
^|C|=q~: administered exchange rate 受管制汇率
F0Hbklr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
B]7jg9/ administration expenses 行政费用
Kxn7sL$]=F administration fee 手续费；行政费
o3=kF administration in bankruptcy 破产管理
j,XKu5w)Oi administration order 遗产管理令
{rZ "cUm
administrator 管理人；遗产管理人
WIm7p1U#V administrator of the estate 遗产管理人
+QX>:z admission of debt 债项承认书
I8?[@kg5b' admission of proof 接纳债权证明
@nu/0+8h{ advance 放贷款项；垫付款项；预支款项；预付款项
TXcKuo= advance account 暂支帐目；预付款帐户
YkX=n{^ advance compensation 预付补偿金
zwtsw [. advance from shareholder 股东垫款
]B4mm__ advance pending reimbursement 预支以待日后付还
~-d.3A $u advanced economy 先进经济体系
iC-ABOOu{l advancement 预付；预付财产
BvF _9 advances warrant 垫款令
#=(op?] advancing 贷出
M-N2>i # adverse balance 逆差
ozLJ #eOE9 adverse exchange 逆汇
M;qL)vf
advertisement addressed to shareholders 在报章刊登的致股东通告
5H+k_U advice for collection 托收通知书
lIg2iun[n advice of drawing 提款通知书；汇票通知书
f h#_Mj+y advice of payment 付款通知
sE6J:m( Advisory Committee [Securities and Futures Commission]
\a Iy68rH, 谘询委员会〔证券及期货事务监察委员会〕
%%6 ('wi Advisory Committee on Diversification 经济多元化谘询委员会
Wg^cj:&`u affidavit 誓章；遗产申报誓章
)/"7$2Aoy affidavit of no receipt 述明无收款的誓章
&F_rg,q&_ affiliate 联号；联营公司；附属公司
x[UO1% _o- affiliated company 附属公司；联号；联营公司
u9w&q^0dqG affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Kdu\`c-lB affordability 负担能力
8F` African Development Bank [AfDB] 非洲开发银行
x-&v|w ' after-acquired property 事后取得的财产
2p>SB/ after-hours dealing 市后交易
a}fClI-u after-tax profit 税后盈利；税后利润；税后溢利
Yj6p19 agency agreement 代理协议
"Q{~Bj~ agency expenses 代理机构的开支
,<b|@1\ k agency fee 代理费
_~Vz+nT Agency Law 《代理法》
RWCS
u$ agent 代理人；承销人
8"mW !M agent of company 公司代理人
mndl ~/ agent's fee 代理人费；经纪费
l- }5@D[ aggregate 总计；总数；总体数字
pm~;:#z7
aggregate amount 总款额；总额
N+qLxk aggregate assets and liabilities 总体资产与负债
"H<#91^| aggregate at constant price 按固定价格计算的总体数字
NxO^VUD aggregate demand 总需求
Z&jb,eh2 aggregate gross position 总持仓量
'-33iG aggregate limit 总限额
?i2Wst aggregate of salaries tax 合计薪俸税
0WE1}.J< aggregate performance 总体表现；总体业绩
?7)(qnbe" aggregate supply 总体供应
2F g t)`{! aggregate surplus 总盈余
+ <9
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FK# E7
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H~ n~5 sF" aggregated basis 合计基准
1xAFu+ aggregated net chargeable income 合计应课税入息实额
%aBJ+V F aggregation 合并计算；合计；总和
:gscW& k aggregation of incomes of husband and wife 夫妇入息合并计算
KTjlWxD aggregation of property 财产的总和
P 4*MV agio 差价；贴水
wI@I(r~ g 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》
]^jdO# #M Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u# WTh%/ 《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》
/I'u/{KB Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
9+
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e~.?:7t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
k_>Fw>Y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)kKmgtj agreement for a settlement 授产协议
o Xi}@ agreement for assignment 转让协议
Du: p!nO agreement for sale 售卖协议；买卖协议
,GkW. vEU agreement for sale and purchase 买卖协议
An #Hb= agreement for the payment of interest 支付利息协议
s%[GQQ-N agreement for the repayment of money 还款协议
ywynx<Wg agreement of reinsurance 再保险协议
Kt,yn A Agricultural Bank of China 中国农业银行
34wM%@D*c air passenger departure tax 飞机乘客离境税
t-*|Hfp*^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?4[Oh/]R airport tax 机场税
SiqX1P alcohol duty 酒精税
}BdVD t alienation 让与；让渡；转让
a,*p_:~i alimony 生活费；赡养费
%m{.l4 /!O All Ordinaries Index [AOI] 所有普通股指数
1"&;1Ts all risks 全险；综合险
D?yE$_3>c All Sales Record for Stock Market 《股票市场成交报告》
H9VXsFTW Allied Capital Resources Limited 新联财务有限公司
|\|)j>[i all-items index [Consumer Price Index] 总指数〔消费物价指数〕
``|RO[+2 allocation letter 拨款信件
dM s||&|& allocation of fund 分配款项；预留款项
{{ *]bGko allocation of profit 利润分配；溢利分配
X";Z Up allocation warrant 拨款令
E<Dh_ K allotment 分配；配股
6QLQ1k` allotment notice 股份配售通知；配股通知
Fiu!!M6 allotment of shares 股份分配
;=+Zw1/g allowable 可获宽免；免税的
,ah*!Zm.kk allowable business loss 可扣除的营业亏损
fA_%8CjI allowable expenses 可扣税的支出
+6hl@Fm( allowance 免税额；津贴；备抵；准备金
.^~ l_ LkA allowance for debts 债项的免税额
u}}9j&^Xa allowance for depreciation by wear and tear 耗损折旧免税额
}PQSCl^I allowance for funeral expenses 殡殓费的免税额
0GX10*t. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4s~HfxYT allowance for repairs and outgoings 修葺及支出方面的免税额
#CA%]*l*F allowance to debtor 给债务人的津贴
>$naTSJq alteration of capital 资本更改
4[#6<Ixf alternate trustee 候补受托人
\} Acq; amalgamation 合并
poQdI?ed, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
F|?+>c1} ambit of charges 征税范围；收费范围
9#&W!f*qO| amended valuation 经修订的估值
a We Bav}_ American Commodities Exchange 美国商品交易所
>*= =wlOB American Express Bank Limited 美国运通银行
ihiuSF<NaQ American Stock Exchange 美国证券交易所
twtkH~`"Q amortization 摊销
O5 qW*r' amount due from banks 存放银行同业的款项
u-QO>3oY6 amount due from banks abroad 存放海外银行同业的款项
2 zKo amount due from holding companies 控股公司欠款
1 <a@ p} amount due from local banks 存放本港银行同业的款项
y=9Dxst"V amount due to banks 银行同业的存款
,<$YVXe/ amount due to banks abroad 海外银行同业的存款
n{^<&GWox amount due to holding companies 控股公司存款
(7;J"2M amount due to local banks 本港银行同业的存款
n^AP"1l8?0 amount due to outport banks 外埠银行同业的存款
7"F|6JP"$c amount for note issue 发行纸币的款额
@q+cm JKv amount of bond 担保契据的款额
j&dx[4|m:h amount of consideration 代价款额
-jxWlO amount of contribution 供款数额
*
{gxI< amount of indebtedness 负债款额
dY /u< 4 amount of principal of the loan 贷款本金额
gX$0[
sIS. amount of rates chargeable 应征差饷数额
J3~hzgY amount of share capital 股本额
,2,SG/BB amount of sums assured 承保款额
Jh$"f r3 amount of variation 变动幅度
F)/~p&H amount of vote 拨款数额
\f/#<|Hm amount payable 应付款额
', sQ/#S amount receivable 应收款额
xv R ?~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
z1f^p7$M? analysis 分析
< TR/ ` ancillary risk 附属风险
my ; annual account 周年帐目；周年帐目报表；年度决算；年结
ik2-
OM annual accounting date 年结日期
&[5n0e[ annual allowance 每年免税额；年积金；年度津贴；年津
C F|moc:; annual balance 年度余额
m<4s*q0\i annual disposable income 每年可动用收入
V$dJmKg annual estimates 周年预算
G@!_ZM 8h annual fee 年费
=[P%_v`` annual general meeting 周年大会
~V2ajM1Z&O annual growth rate 年增率；每年增长率
4= T pi` annual long-term supplement 长期个案每年补助金
5 S%C~iB annual pensionable emolument 可供计算退休金的年薪
D3S+ LV annual report 年报
R:w %2Y Annual Report on the Consumer Price Index 《消费物价指数年报》
ImWXzg3@{ annual return 周年报表；周年申报表；每年报税表格
E O#gUv Annual Return Rules 《周年报表规则》
Fn86E dFM annual review of consumer prices 每年消费物价回顾
b/s OfQ annual roll-forward basis 逐年延展方式
Ecxj9h,S annual salary 年薪
{sC@N![ annual statement 年度报表；年度决算表
)L |tn 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
bZ>&QM annuitant 年金受益人
*o02!EYge annuity 年金
H]_WFiW-9 annuity contract 年金合约
Nush`?]J"_ annuity on human life 人寿年金
Opv1B2 antecedent debt 先前的债项
+_qh)HX ante-dated cheque 倒填日期支票
f?%qUD_# anticipated expenditure 预期开支
`'p`PyMt` anticipated net profit 预期纯利
rI0)F anticipated revenue 预期收入
m|]j'g?{}( anti-inflation measure 反通货膨胀措施
rDVgk6 anti-inflationary stance 反通货膨胀立场
}RcK_w@Jx) apparent deficit 表面赤字
(8CCesy& apparent financial solvency 表面偿债能力
\!^i;1h0c3 apparent partner 表面合伙人
m[Z6VHn
application for personal assessment 个人入息课税申请书
;>9Og O application of fund 资金应用
^^ G-kg application to release as liquidator and to destruct the books of accounts and documents
.OmQ' 申请免除清盘人职务及毁灭帐簿与文件
PZys u appointed actuary 委任精算师
gyi) T?uS) appointed auditor 委任核数师；委任审计师
@Q;i. u{V appointed trustee 委任的受托人
P*pbwV#| appointer 委任人
r\(v+cd apportioned pro rata 按比例分摊
aS,a_b] apportionment 分配；分摊
9i0M/v x Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
LZ~2=Y<
U( apportionment formula 分摊方程式
TdQ ]G2 apportionment of estate duty 遗产税的分摊
U;\S(s} appraisal 估价；评估
j]pohxn$5 appreciable growth 可观增长
.Y!;xB/ appreciable impact 显着影响
aXe{U}eow appreciable increase 可观增长
~|&="K4,: appreciation 增值；升值
LeY+p]n~ appreciation against other currencies 相对其他货币升值
_yj1:TtCNT appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4,2(nYF appreciation tax 增值税
BwC<rOU appropriation 拨款；拨用；拨付
4P|$LkI appropriation account 拨款帐目
G% a] j Appropriation Bill 拨款法案
X Vw-G
}5 appropriation-in-aid system 补助拨款办法
um;:fT+ approved assets 核准资产
>SvDgeg_7f approved basket stock 认可一篮子证券
}6).|^]\' approved budget 核准预算
:.#z approved charitable donation 认可慈善捐款
N~;*bvW{ approved charitable institution 认可慈善机构
6sPk:5 approved currency 核准货币；认可货币
\e<mSR approved estimates 核准预算
T^~)jpkw approved estimates of expenditure 核准开支预算
< eY %sFq, approved overseas insurer 核准海外保险人
75 ZH approved overseas trust company 核准海外信托公司
cVp[ Z#B approved pooled investment fund 核准汇集投资基金
H+a~o=/cR approved provident fund scheme 认可公积金计划
k({2yc#RD& approved provision 核准拨款
q( IZJGb approved redeemable share 核准可赎回股份
m }98bw approved regional stock 认可地区性证券
rFo\+// approved retirement scheme 认可退休金计划
}sv!=^}BY3 approved subordinated loan 核准附属贷款
ejVdxVr \7 arbitrage 套戥；套汇；套利
5MxH)~VQoM arbitrageur 套戥者；套汇者
CWs: l3_yn arbitrary amount 临时款项
{O)YwT$` arrangement 措施；安排；协定
MY!q% arrears 欠款
SSE3tcRRl arrears of pay 欠付薪酬
@g4Shlx| arrears of revenue 逾期未收税款；逾期未收的帐项
!\^jt%e& articles of association 组织章程；组织细则；组织章程细则
3:l D L2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9`B0fv Q& ascertainment of profit 确定利润
XYe~G@Q Z "Asia Clear" “亚洲结算系统”
,yI CNt P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/}Yqf`CZy Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6
}! Z" Asian Development Fund [ADF] 亚洲发展基金
pTWg
m\h Asian dollar bond 亚洲美元债券
8lwFAiC8 Asian dollar market 亚洲美元市场
h3kaD Asian dollar rate 亚洲美元利率
CM9 XPr Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|QVr `tE< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!tU'J"Zy asked price 沽盘；喊价；索价；卖方报价
!6H uFf assessable income 应评税入息
:[xvlW29 assessable loss 应评税亏损
}taLk@T assessable profit 应评税利润
y}N&/}M:}8 assessable value 应评税值
p*
RC assessed profit 估定利润
ic E|.[ assessed value 经评估价值
.s2$al assessment 评税；评定；估价；评税单
G}VDEC assessment number 评税编号；估价编号
{) xWD% assessment of additional tax 补加税评税
GW3>&j_!d assessment of performance 业绩评估；实绩评价
xYI; V7 Assessor 评税主任
.n`( X#,*l asset price bubbles 资产价格泡沫
$Jp~\_X asset-backed securities 具资产保证的证券
"(,2L,Zh assets accretion 资产增值
f2yq8/J8. assets and liabilities 资产与负债
9_Z BV{
assets betterment statement 资产递增表；资产改进表
Q" .g.k assets lending 实物放款；有抵押贷款
]]T qP {H assets of the company passing on the death 死者去世时转移的公司资产
x vmt.> f assets pledged as security for liabilities 用作负债抵押的资产
R,F gl2 assets portfolio 资产投资组合
Vr/Bu4V" assets price 资产价格
w2{g,A | assets quality 资产质素
D9BQID$R assets realization 资产变现
_ 5"+Dv assets refinancing arrangement 资产再集资安排
qZ*f%L( assets securitization 资产证券化
+~Tu0?{Z 0 assets situated outside Hong Kong 在香港以外地方的资产
ZIpD{ >/ assets stripping 削减资产；拆卖资产
q8>t!rh<R assets value 资产值
@TzvT3\q assignee 承让人
#6=MKpR assignment 转让；转让书；转让契
XWUP= D~ assignment of interest 权益转让
X*F_<0RC1 assignment of letters patent and trade mark 专利证书及商标转让
cJDd0(tD ! assignment of property 物业转让；物业转让书
M-J<n>hl assignment right 转让权
sb^mLH] 3 assignor 转让人
l!?yu]Yon associate 有联系的人；有关连人士；相联者；合伙人；联系人
!`&\Lx_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
A1),el-^5 associate member 附属会员
T#EFX HPr associated body corporate 相联法人团体
#y 1Bx, associated company 相联公司；联属公司
#DFp[\)1 associated corporation 相联法团
V}"
g~= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;+U<bqL6 公认会计师公会〔英国〕
0{+.H_f` Association of Futures Exchange Brokers 香港期货经纪协会
M:|8]y@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
/ =) L_ association of underwriters 承保人组织
e[1>(l}Ss assumption of control 接管
6e&$l- assurance 担保；保险；转易；转易书
"AC^ rz~U assurance of interest 权益的转易
"(`2eX Rn at 19XX price 按一九ＸＸ年价格计算
c2 A ps at a discount 按赔价计算；按贴水价格计算；打折扣
(ChD]PWQ at a premium 按溢价计算；按升水价格计算
E.`6oX\L| at call 通知付款；按通知
!_~Uv xM + at constant market price 按固定市价计算
5\ hd4 at constant price 按固定价格计算
=']3(6* at cost 按成本计算
#.._c?%4/ at current market price 按当时市价计算；按现时市价计算
Y$<D9f s3 at current price 按当时价格计算；按现时价格计算
pKT2 ^Q}-h at factor cost 按要素成本计算；按生产要素成本计算
]Gv!M?: at money-of-the-day price 按付款当日价格计算
RWKH%C[Yd at or better 按指定或较佳价位〔买卖指令〕
FhkkW W L at par 按面值计算；平价
3mO; JXd at sight 见票即付
m$wlflt at the close 按收市盘
]~0}=,H$N at the opening 按开市盘
mwC=o5O attestation 见证；见证条款
bsS:"/?> at-the-money option 平价期权
]< XR]FHx) attorney 受权人；受托代表人
v^N`IJq attornment 新拥有人承认书
~"K ,7sw!Y attributable profit 可归属利润
O
o 8qyW attributable share value 可归属股份价值
"m$3)7 $ Auckland Stock Exchange 奥克兰证券交易所
/<Ld'J auction 拍卖
=0 qpVFvU auctioneer 拍卖商
{"S6\%= audit 审计；核数
H8{ol6wc)6 Audit Commission 审计署
]:ZdV9` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[ "3\eFg 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〕
i7*EbaYzUO audit review 帐目审查
4J0Rv od_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
LWnR?Qve< audited account 审计帐目；经审计的帐目
VT%:zf audited annual account 经审计的周年帐目
k; ZxY"^ audited balance sheet 经审计的资产负债表
4x;_AN auditor 核数师；核数主任；审计师
ABh&X+YD auditor's certificate 核数师证明书；审计师证明书
!w39FfU{ auditor's report 核数师报告；审计师报告
p{D4"Qn+P9 Aussie bond 澳元债券
;dR=tAf0$Q austerity budget 紧缩预算
?D`T7KSe~D Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?6^|ZtB Australia All Ordinaries Index 澳洲所有普通股票指数
T,%j\0 Australian Dollar [AUD] 澳元
W -efv Australian Options Market 澳大利亚期权市场
n.}E5 %qK Australian Securities Commission 澳洲证券事务监察委员会
Cbm\h/PXl Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`aC){&AP( Australian Stock Exchange 澳大利亚证券交易所
. pzC5Ah Austrian Schilling [ATS] 奥地利先令
#,d I$gY authentication 认证；鉴证
c; 2#,m^ authority to purchase 委托购买证；委购书
YW/QC'_iC authorization 认可；核准；授权；授权书
he(A3{' authorization by direction 指示授权
`= lc<T^ authorization by instruction 指令授权
"N?+VkZEv authorization by warrant 令状授权
u #w29 Pm authorization of unit trust 单位信托的认可
(kv?33 authorized agent 指定代理人
G\de2Q"d:O authorized capital 法定资本
r|u MovnV authorized clerk 出市员
v \tEVhm authorized dealer 认可交易商
PwB1]p= authorized financial institution 认可财务机构
sEJC-$ authorized fund 认可基金
n+;6=1d7ZW authorized fund house 获授权的基金公司；认可基金公司
T .FI'wy authorized institution 认可机构
U1nw- Q+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"VG +1r+]4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%D g0fL authorized insurer 获授权保险人；获认可承保人
@Fp_^5 authorized investment 特准投资项目
EJ@p-} I! authorized person 获授权人
4d b(<h authorized representative 获授权代表
*z*uEcitW authorized share capital 法定股本
c2t=_aAIPQ automated quotation system 自动报价系统
j>-gO,v, y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4%nE*H% 自动交易系统〔香港期货交易所有限公司〕
q@t0NvNSu automatic adjustment mechanism 自动调整机制
)G^
KDj" automatic adjustment system 自动调整系统
="wzq+ U Automatic Clearing House 自动票据交换所
y*pUlts< automatic exchange rates accumulation system 自动化汇率累集系统
l*\y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
PYbVy<xc automatic teller machine [ATM] 自动柜员机
i0$Bx> autopay 自动转帐
Q/> {f0 available assets 可用资产
C C BfK p available fiscal reserve 现存财政储备
eIRLNxt+v available profit 可用利润
/DQaGq/Ld Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2'EUy@0 average 平均；平均数；海损
jB{4\) average basic salary 平均基本薪金
hd),&qoW? average consumer expenditure 平均消费开支；一般消费开支
u! "t!2I average cost 平均成本
_8Kx6s % average cost of land production 增辟土地平均成本
NS%WeAf average daily turnover 平均每日成交额
(bsXo
q average daily wage rate 平均每日工资率
n 8*;lK8 average expenditure pattern 平均开支模式
"j;4
k.`h average growth rate 平均增长率
)M6w5g average net fixed assets 固定资产平均净值
Q8!) !r% average of relatives 相对价格平均数
$hivlI-7Ko average price 平均价格
4RSHZAJg average propensity to consume 平均消费倾向；一般消费倾向
OQW#a[=WQ average propensity to save 平均储蓄倾向；一般储蓄倾向
e/0<[s*#Q average rate 平均率
x=ul&|^7D average revenue 平均收入；平均收益
91 =OF*w average stock 平均库存；平均存货
TT =b79k average yearly rent 平均年租
]E\n9X-{ avoidance of double taxation 避免双重课税
; ;L[e]Z avoidance of tax 避税
