A:
]2tX'=X A share Ａ股；甲类股份
k~:B3p abatement of tax 减税；减扣免税额
J#bEAK^L,l ABN AMRO Bank N.V. 荷兰银行
i9+V<'h above-the-line expenditure 线上项目支出；经常预算支出
YMJ?t" above-the-line receipt 线上项目收入；经常预算收入
I2D<~xP~2+ ABSA Asia Limited 南非联合亚洲有限公司
'|Cs!Zl absolute change 绝对数值变更
0gx bo absolute expenditure 实际开支
?e yo2:-$ absolute guideline figure 绝对准则数字
ij%\l d9kd absolute interest 绝对权益
MB: E/ absolute order of discharge 绝对破产解除令
M]eH
JZ~v absolute profit margin 绝对利润幅度
*p +%&z_< absolute value 实值；绝对值
skr^m%W absolutely vested interest 绝对既得权益
6 70g|&v. absorbed cost 已吸收成本；已分摊成本
Pgb <;c:4 absorption 吸收；分摊；合并
1P&c:n absorption rate 吸收率；摊配率；分摊率
R$NH [Tz ACB Finance Limited 亚洲商业财务有限公司
WCU[]A acceptable form of reciprocity 合理的互惠条件
Wrt3p-N"D acceptable rate 适当利率；适当汇率
HlLF<k~} acceptance agreement 承兑协议
NNS n]LP acceptance for honour 参加承兑
o9>r
- acceptor 承兑人；接受人；受票人
T*O!r`.Ak acceptor for honour 参加承兑人
IL`5RZi1 accident insurance 意外保险
Xv6z>z. Accident Insurance Association of Hong Kong 香港意外保险公会
= R; 0Ed&b accident insurance scheme 意外保险计划
8!E$0^)c| accident year basis 意外年度基准
8%2*RKj accommodation 通融；贷款
/1t(e._ accommodation bill 通融票据；空头票据
v?5Xx{ym accommodation party 汇票代发人
qH$G_R#)8B account balance 帐户余额；帐户结余
fq _ 6xs account book 帐簿
EcFYP"{U account collected in advance 预收款项
J*qepq`_ account current book 往来帐簿
[\eUCt F account of after-acquired property 事后取得的财产报告
}kGJ)zh account of defaulter 拖欠帐目
miEfxim account payable 应付帐款
=] &R6P> account payee only [A/C payee only] 只可转帐；存入收款人帐户
J7_'@zU account receivable 应收帐款
A'p"FYlCW account receivable report 应收帐款报表
] #TL~u[ account statement 结单；帐单；会计财务报表
d{I|4 h account title 帐户名称；会计科目
-N~ *h accountant's report 会计师报告
8Q?)L4.] Accountant's Report Rules 会计师报告规则
p%_ r0 accounting and auditing procedure 会计与审计程序；会计与核数程序
DBb mM*r Accounting Arrangements 《会计安排》
-Z)$].~|t accounting basis 会计基础
ct fKxGH accounting by Official Receiver 破产管理署署长呈交的帐目
DSD#', Accounting Circular 《会计通告》
\s nbU'lfP accounting class 会计类别
H> a3\M accounting date 记帐日期；会计结算日期
VTy!<I accounting for money 款项核算
3Ud&B Accounting Officer 会计主任
'R99kL/.N accounting period 会计报告期；会计期
uXyNj2(d. accounting policy 会计政策；会计方针
G{$9e}# accounting practice 会计惯例
t&eY+3y,T accounting principle 会计准则
zH}u9IR3` accounting record 会计记录
D3vd O2H accounting report 会计报告
+7^{T:^ht Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.0r5= Accounting Society of China 中国会计学会
+|r)
;>b accounting statement 会计报表
n!A')]y" accounting system 会计制度；会计系统
v6;XxBR6 accounting transaction 会计事项；帐务交易
@| qnD accounting treatment 会计处理
`N;u# z accounting year 会计年度
L*11hyyk accretion 增值；添加
{> pB accrual 应计项目；应累算数目
O=G2bdY{, accrual basis 应计制；权责发生制
v5RS <?o accrual basis accounting 应计制会计；权责发生制会计
_LxV) accrue 应累算；应计
Yk 6f r~b accrued benefit 应累算利益
_T<ney}Y< accrued charges 应计费用
m%'9 z L c accrued cumulative preference share dividend 应累算的累积优先股股息
lKxv
SyD accrued expenses 应累算费用
hnmFhJ !g accrued interest payable 应付利息；应计未付利息
Fu(e4E accrued interest receivable 应收利息；应计未收利息
&l-g3l[ accrued right 累算权益
=
r_&R#~GT accruing profit 应累算的利润
:~{XL >:S accumulated fiscal reserve 累积财政储备
&W)k s accumulated profit 累积利润；滚存溢利
J<V}g v accumulated reserve 累积储备
76
# accumulation of surplus income 累积收益盈余
yAi#Y3!:: acquired assets 既得资产
p$0;~1vH acquisition 收购；购置；取得
6Wz E'0Nyr acquisition cost 购置成本
VgN`'
iC`I acquisition expenses 购置费用
#} ^ZxEU acquisition of 100% interest 收购全部股权
gh['T, acquisition of control 取得控制权
QS mE:Y acquisition of fixed assets 购置固定资产
*B#<5<T acquisition of shell “买壳”
5MO:hE 5sm acquisition price 收购价
BAx)R6kS ; act of God 天灾
GL.&
g{$#+ acting partner 执事合伙人
fI t:eKHr active market 买卖活跃的市场；交投畅旺的市场；旺市
s"=e (ob active partner 积极参与的合伙人
\b1 I< 4( active trading 交投活跃
;yx+BaG~? actual circulation 实际流通
cJGA5m/{I actual cost 实际成本
\"<&8 actual expenditure 实际开支；实际支出
(TDLT^ actual income 实际入息；实际收入；实际收益
N V^ktln actual market 现货市场
(IAl$IP63s actual price 现货价；实际价格
k'xnl"q actual profit 实际利润
<xOpm8 actual quotation 实盘；实际价位；实际报价
1e _V@Vy actual year basis 按实际年度计算
+d2+w1o^V actuals 实货
3Yp_k actuarial investigation 精算调查
O HR9u actuarial principle 精算原则
V89!C?.[]1 actuarial report 精算师报告
Q{0-p Hr} Actuarial Society of Hong Kong 香港精算学会
ZL+ {?1&- actuarial valuation 精算师估值
Wu2#r\
actuary 精算师
T=A 7f6` ad referendum agreement 暂定协议；有待覆核的协定
m Ws egq4 ad valorem duty 从价税；按值征税
tI{pu}/"# ad valorem duty system 从价税制
Mw\/gm_3 ad valorem fee 从价费
{o*z iZh ad valorem tariff 从价关税
mO ?G[?*\ additional allowance 额外免税额
wGBQ.Ve[ additional amount for unexpired risk 未过期风险的额外款额
'.#KkvE## additional assessable profit 补加应评税利润
?MPM@ 9 additional assessment 补加评税
a+{YTR>0m additional commitment 额外承担
(|I0C 'Ki additional commitment vote 额外承担拨款
;^=eiurv additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bXQ(6P additional dependent parent allowance 供养父母额外免税额
{MO`0n;
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>hRYsWbmg additional stamp duty 附加印花税
FwBktuS additional tax 补加税罚款；补加税款
VVYQIR]!yk Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@433?g`2b adjudged bankrupt 被裁定破产
@j9yc adjudicated bankrupt 裁定破产人
Z@RAdwjR`p adjudication fee 裁定费；评定印花税额手续费；评估契据费
'lHtz ~[ adjudication of bankruptcy 裁定破产；宣告破产
svU107? adjudication of insolvency 裁定无力偿还债务
+O*S>0 adjusted actual 经调整的实数；调整后的实数
i5(_.1X<#{ adjusted current assets 经调整的流动资产；调整后的流动资产
t 8U)za adjusted figure 经调整的数字；调整后的数额
TEE$1RxV( adjusted liabilities 经调整的负债；调整后的负债
E"x 2 jP adjusted loss 经调整的亏损；调整后的亏损
Njc3X@4= adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
YM1tP'4j@ adjusted profit 经调整的利润；调整后的利润
aCM F[
3j adjusted surplus 经调整的盈余额；调整后的盈余额
c_kxjzA# adjusted value 经调整的价值；调整后的价值
Yn'X SV|g adjustment 调整；修订；理算〔保险〕
1;?b-FEq: adjustment centre 调剂中心
dW g$yH adjustment lag 调整过程的时间差距；调整时差
tJ&S&[} adjustment mechanism 调整机制
H_o<!YxK adjustment of loss 亏损调整
&j2L- ) adjustment process 调整过程；调整程序
V<\:iNX X{ adjustment range 调整幅度
b0rC\^x administered exchange rate 受管制汇率
A:cc @ku Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
z
}R-J/xr2 administration expenses 行政费用
q ^n6"&;* administration fee 手续费；行政费
cJ&l86/l1 administration in bankruptcy 破产管理
*[.+ |v;A administration order 遗产管理令
e 1[kgp
administrator 管理人；遗产管理人
qdAz3 iye administrator of the estate 遗产管理人
lh(A=hn"n admission of debt 债项承认书
5u~Ik c~ admission of proof 接纳债权证明
1&i!92:E advance 放贷款项；垫付款项；预支款项；预付款项
P+%O]v1 Ob advance account 暂支帐目；预付款帐户
9cQKXh:R. advance compensation 预付补偿金
<Zl0$~B:5 advance from shareholder 股东垫款
]\+bx= advance pending reimbursement 预支以待日后付还
Gvt d )9^< advanced economy 先进经济体系
&.K8c phj advancement 预付；预付财产
jO3Q@N0_ advances warrant 垫款令
j8hb advancing 贷出
rQ30)5^V| adverse balance 逆差
:* /<eT_ adverse exchange 逆汇
gG*O&gQY advertisement addressed to shareholders 在报章刊登的致股东通告
p !hewtb5 advice for collection 托收通知书
1[} =,uaM advice of drawing 提款通知书；汇票通知书
nO\|43W advice of payment 付款通知
O >n L ;I Advisory Committee [Securities and Futures Commission]
~ Y4H )r 谘询委员会〔证券及期货事务监察委员会〕
h: a5FK@ Advisory Committee on Diversification 经济多元化谘询委员会
8p-5.GU)<e affidavit 誓章；遗产申报誓章
R+]Fh 4t affidavit of no receipt 述明无收款的誓章
P-7!\[];te affiliate 联号；联营公司；附属公司
wAF>C[ <\ affiliated company 附属公司；联号；联营公司
96}/;e]@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j<"0ym)A affordability 负担能力
( J\D"4q African Development Bank [AfDB] 非洲开发银行
v~L } : after-acquired property 事后取得的财产
8{4I6;e - after-hours dealing 市后交易
xZGR<+t after-tax profit 税后盈利；税后利润；税后溢利
6X7r =w agency agreement 代理协议
3P^eD:)
w agency expenses 代理机构的开支
`i f* agency fee 代理费
n!ea)+^ Agency Law 《代理法》
r1}7Q7-z agent 代理人；承销人
u 32wS$*8 agent of company 公司代理人
W=GNo9: agent's fee 代理人费；经纪费
lY?TF aggregate 总计；总数；总体数字
1YAy\F~`. aggregate amount 总款额；总额
k3sP,opacX aggregate assets and liabilities 总体资产与负债
$Z.c9 rY1 aggregate at constant price 按固定价格计算的总体数字
O4]Ss}ol aggregate demand 总需求
Q\m"n^ XN aggregate gross position 总持仓量
5NJ@mm { 0 aggregate limit 总限额
E36<Wog aggregate of salaries tax 合计薪俸税
ugVsp&i# aggregate performance 总体表现；总体业绩
!xj >~7 aggregate supply 总体供应
ZH0 ~: aggregate surplus 总盈余
?mG
?N(t/h aggregate total 整体总额
i*.Z~$ aggregate value 总值；合计价值
L L9I:^ aggregated basis 合计基准
{Y` 0} aggregated net chargeable income 合计应课税入息实额
rya4 sxCh aggregation 合并计算；合计；总和
Ep OVrk aggregation of incomes of husband and wife 夫妇入息合并计算
6;*tw i aggregation of property 财产的总和
@#*B|lHE agio 差价；贴水
B&-;w_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》
D 67H56[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?# ,\, 《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#Jn+ ) Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
VF<{Qx* 《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》
a[lE9JA;| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;6fk G/T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
SY>N-fW\H: agreement for a settlement 授产协议
`S;pn +5 agreement for assignment 转让协议
4>0xS - agreement for sale 售卖协议；买卖协议
57K1e~^ agreement for sale and purchase 买卖协议
CSt6}_c! agreement for the payment of interest 支付利息协议
1V FAfv%} agreement for the repayment of money 还款协议
m4>v S agreement of reinsurance 再保险协议
+&(sZFW5o Agricultural Bank of China 中国农业银行
b[e+(X air passenger departure tax 飞机乘客离境税
JeWW~y`e?{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
d!Y,i!l! airport tax 机场税
C\$7C5/ alcohol duty 酒精税
IB( IiF5 alienation 让与；让渡；转让
AGLzA+6M alimony 生活费；赡养费
NawnC!~ $ All Ordinaries Index [AOI] 所有普通股指数
b:Rl }"a all risks 全险；综合险
%#/7Tl: All Sales Record for Stock Market 《股票市场成交报告》
nzhQ\' TC Allied Capital Resources Limited 新联财务有限公司
rf1-E5 7# all-items index [Consumer Price Index] 总指数〔消费物价指数〕
i]8zZRe allocation letter 拨款信件
yK{ ;72 allocation of fund 分配款项；预留款项
p1J%= allocation of profit 利润分配；溢利分配
>'Y] C\ allocation warrant 拨款令
# <yR:3 allotment 分配；配股
m feyR
allotment notice 股份配售通知；配股通知
i+21t G$ allotment of shares 股份分配
*AZC{jP allowable 可获宽免；免税的
:S~XE allowable business loss 可扣除的营业亏损
34s:|w6y allowable expenses 可扣税的支出
wz073-v>ZV allowance 免税额；津贴；备抵；准备金
FIC
2) allowance for debts 债项的免税额
#FTXy >W allowance for depreciation by wear and tear 耗损折旧免税额
M={k4r_ t allowance for funeral expenses 殡殓费的免税额
< :RU, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\-V allowance for repairs and outgoings 修葺及支出方面的免税额
TQ ID-I allowance to debtor 给债务人的津贴
`A&64 D alteration of capital 资本更改
XImb"7| alternate trustee 候补受托人
xQWZk`6~L amalgamation 合并
`4\ H'p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n+F l|4 ambit of charges 征税范围；收费范围
!Aj_r^[X` amended valuation 经修订的估值
|Vd)7/LN American Commodities Exchange 美国商品交易所
f\ ^FUJy American Express Bank Limited 美国运通银行
Nl; rg*@o American Stock Exchange 美国证券交易所
|{t}ULc amortization 摊销
%ze Sx amount due from banks 存放银行同业的款项
= 1` amount due from banks abroad 存放海外银行同业的款项
k9yA# amount due from holding companies 控股公司欠款
O?8G amount due from local banks 存放本港银行同业的款项
} {j[ amount due to banks 银行同业的存款
47ir QK* amount due to banks abroad 海外银行同业的存款
e R8h4M~O amount due to holding companies 控股公司存款
M FE~bU(h amount due to local banks 本港银行同业的存款
)7c^@I;7 amount due to outport banks 外埠银行同业的存款
6M6 12 amount for note issue 发行纸币的款额
? w3f;v amount of bond 担保契据的款额
z'fGHiX7.0 amount of consideration 代价款额
t?YGGu^ amount of contribution 供款数额
olK%TM[Y amount of indebtedness 负债款额
.hETqE` E amount of principal of the loan 贷款本金额
b*?="%e E( amount of rates chargeable 应征差饷数额
sNS! / amount of share capital 股本额
i]9SCO amount of sums assured 承保款额
Hr96sN.R
amount of variation 变动幅度
"}Ya . amount of vote 拨款数额
e l+euOV amount payable 应付款额
7th&C,c& amount receivable 应收款额
hj0uv6t.c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a/>={mb Ki analysis 分析
|}'}TYX0 : ancillary risk 附属风险
{,P&0 5iSi annual account 周年帐目；周年帐目报表；年度决算；年结
i~ zL,/O8 annual accounting date 年结日期
'3%!Gi!g annual allowance 每年免税额；年积金；年度津贴；年津
P`V#Wj4\ annual balance 年度余额
#_|b;cf annual disposable income 每年可动用收入
auL?Hb annual estimates 周年预算
tao3Xr^? annual fee 年费
/c3 DltOdr annual general meeting 周年大会
~~'XY( \L@ annual growth rate 年增率；每年增长率
;uR8pz e annual long-term supplement 长期个案每年补助金
Yx
XDRb\kW annual pensionable emolument 可供计算退休金的年薪
78 }iNGf annual report 年报
F?5kl/(" Annual Report on the Consumer Price Index 《消费物价指数年报》
3smcCQA% annual return 周年报表；周年申报表；每年报税表格
Z#"6& kv Annual Return Rules 《周年报表规则》
.`xcR]PQ annual review of consumer prices 每年消费物价回顾
>q[Elz=dI annual roll-forward basis 逐年延展方式
?A,gDk/# annual salary 年薪
8.]dThaq annual statement 年度报表；年度决算表
vP88%I ; 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 \A)P annuitant 年金受益人
5vg@zH\z annuity 年金
]7'Q2OU7 annuity contract 年金合约
}ndH|, annuity on human life 人寿年金
I:AlM ? antecedent debt 先前的债项
N WX~@Rg ante-dated cheque 倒填日期支票
LDwu?"P! anticipated expenditure 预期开支
I ?l*GO+pz anticipated net profit 预期纯利
>$HMZbsE anticipated revenue 预期收入
a/`fJY6rR anti-inflation measure 反通货膨胀措施
pwU]r anti-inflationary stance 反通货膨胀立场
Y @pkfH apparent deficit 表面赤字
7m@pdq5Ub apparent financial solvency 表面偿债能力
{*>$LlL apparent partner 表面合伙人
YR~g&E#U^ application for personal assessment 个人入息课税申请书
.+{nfmc,c application of fund 资金应用
v2rX uo application to release as liquidator and to destruct the books of accounts and documents
<f{m=Dc 申请免除清盘人职务及毁灭帐簿与文件
w;r -TLf appointed actuary 委任精算师
%oC]Rpdu appointed auditor 委任核数师；委任审计师
\=,+weGw@ appointed trustee 委任的受托人
B^{bXhDp appointer 委任人
SQa.xLU apportioned pro rata 按比例分摊
B)ynF?" apportionment 分配；分摊
sh nfH Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y5PIR9 - apportionment formula 分摊方程式
a,lH6lDk apportionment of estate duty 遗产税的分摊
]<W1edr appraisal 估价；评估
* C's7 O{O appreciable growth 可观增长
LFV;Y.-(h appreciable impact 显着影响
w#XE!8` appreciable increase 可观增长
H\^5>ccU>V appreciation 增值；升值
C=%go1! $ appreciation against other currencies 相对其他货币升值
K& 2p<\ 2 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
tlq DY1 appreciation tax 增值税
od?Q&'A appropriation 拨款；拨用；拨付
q:1 1XPP appropriation account 拨款帐目
6t/}) Xv Appropriation Bill 拨款法案
U{eC^yjt"o appropriation-in-aid system 补助拨款办法
bKG:_mWe w approved assets 核准资产
fgTvwO Sk approved basket stock 认可一篮子证券
|w /txn8G| approved budget 核准预算
BniFEW:< approved charitable donation 认可慈善捐款
YM+}Mmu approved charitable institution 认可慈善机构
YN"1 02CK approved currency 核准货币；认可货币
2/?pI/W approved estimates 核准预算
_lyP7$[:
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%aL>n=$ approved overseas insurer 核准海外保险人
vAwFPqu approved overseas trust company 核准海外信托公司
,MOB+i(3*u approved pooled investment fund 核准汇集投资基金
|FPx8b;# approved provident fund scheme 认可公积金计划
kD MS7y<s approved provision 核准拨款
( 9dV%#G\ approved redeemable share 核准可赎回股份
wyA qrf approved regional stock 认可地区性证券
^/Gjk approved retirement scheme 认可退休金计划
Mk,8v],-Tj approved subordinated loan 核准附属贷款
kDO6:sjR7 arbitrage 套戥；套汇；套利
.B#Lt,m arbitrageur 套戥者；套汇者
C'7W50b arbitrary amount 临时款项
Z2*hQ`eE arrangement 措施；安排；协定
w rGd40 arrears 欠款
?R"5 .3 arrears of pay 欠付薪酬
J,m.L pY arrears of revenue 逾期未收税款；逾期未收的帐项
/x-Ja[kL articles of association 组织章程；组织细则；组织章程细则
UkXc7D^jwm Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
f_.1)O'83 ascertainment of profit 确定利润
N]+x@M @^3 "Asia Clear" “亚洲结算系统”
EsA^P2?_+ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Q 7c_;z_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
bp$8hUNYz- Asian Development Fund [ADF] 亚洲发展基金
alHwN^GhP Asian dollar bond 亚洲美元债券
o)S>x0| [ Asian dollar market 亚洲美元市场
$V`O%Sz Asian dollar rate 亚洲美元利率
Ldir'FW Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?xU z{O0/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.7E- asked price 沽盘；喊价；索价；卖方报价
>{Lfrc1 assessable income 应评税入息
#J^p,6 assessable loss 应评税亏损
D|9B1>A,m assessable profit 应评税利润
y^M'& @F assessable value 应评税值
Y5ebpw+B- assessed profit 估定利润
pok,`yW\ assessed value 经评估价值
*;"^b\f5_ assessment 评税；评定；估价；评税单
>2$Ehw:K^ assessment number 评税编号；估价编号
G/<{:R" assessment of additional tax 补加税评税
{} vl^b assessment of performance 业绩评估；实绩评价
JB b}{fo~ Assessor 评税主任
1`2lTkg asset price bubbles 资产价格泡沫
hn!$?Vo. asset-backed securities 具资产保证的证券
5:n&G[Md assets accretion 资产增值
sPc\xY assets and liabilities 资产与负债
\hNMTj #O assets betterment statement 资产递增表；资产改进表
>]C;sP assets lending 实物放款；有抵押贷款
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@ assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
b2p<!? assets portfolio 资产投资组合
DB?_E{y] assets price 资产价格
<JZ=K5 assets quality 资产质素
L=HL1Qe$G] assets realization 资产变现
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?Dkc' assets refinancing arrangement 资产再集资安排
A=h`Z^8\B assets securitization 资产证券化
( 7Y :3 assets situated outside Hong Kong 在香港以外地方的资产
TvI}yaCu/x assets stripping 削减资产；拆卖资产
QfwGf, 0p assets value 资产值
c%uhQ 62 assignee 承让人
r=@h}TKv{I assignment 转让；转让书；转让契
bIWcL$}4Q assignment of interest 权益转让
7Dm^49H assignment of letters patent and trade mark 专利证书及商标转让
8 yztV dh assignment of property 物业转让；物业转让书
8h AI l assignment right 转让权
P?]q*KViM assignor 转让人
:I<%.|8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
TTy1a:V Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
[ d dEt associate member 附属会员
@X\nY</E#M associated body corporate 相联法人团体
g`J? 2
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"OK(<x]3;> associated corporation 相联法团
JZP2NB_xt Association of Chartered Certified Accountants [ACCA] [United Kingdom]
- *yj[?6 公认会计师公会〔英国〕
Iu n!r v Association of Futures Exchange Brokers 香港期货经纪协会
ap;UxWqx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
mT-5Ok&TUe association of underwriters 承保人组织
8^< -; assumption of control 接管
u c7Y8iO assurance 担保；保险；转易；转易书
6;(Slkv assurance of interest 权益的转易
\DGm[/P at 19XX price 按一九ＸＸ年价格计算
vv%Di.V at a discount 按赔价计算；按贴水价格计算；打折扣
deu+ i at a premium 按溢价计算；按升水价格计算
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%%(U at call 通知付款；按通知
\19 XDqf8 at constant market price 按固定市价计算
nMVThN*I g at constant price 按固定价格计算
DB>>U >H- at cost 按成本计算
n,Ux>L at current market price 按当时市价计算；按现时市价计算
* ?KQ\ Y at current price 按当时价格计算；按现时价格计算
t.knYO) at factor cost 按要素成本计算；按生产要素成本计算
[$H8?J at money-of-the-day price 按付款当日价格计算
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\ptF at or better 按指定或较佳价位〔买卖指令〕
]]`+aF0 at par 按面值计算；平价
D 3Int0n at sight 见票即付
1/1P;8F@G at the close 按收市盘
aG=Y 6j
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VQo7 se1P attestation 见证；见证条款
7c;59$2( at-the-money option 平价期权
;\#u19 attorney 受权人；受托代表人
QMfYM~o attornment 新拥有人承认书
QAb[M\G attributable profit 可归属利润
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NTW attributable share value 可归属股份价值
);Gt!]p`; Auckland Stock Exchange 奥克兰证券交易所
KJ pM?: auction 拍卖
wlKL|N auctioneer 拍卖商
.!9]I'9M audit 审计；核数
2'pxA: Audit Commission 审计署
0s< o5`v Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
RKBjrSZg8 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
7Uj[0Awn audit review 帐目审查
j j$'DZk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
x$s #';* audited account 审计帐目；经审计的帐目
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l R audited annual account 经审计的周年帐目
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qw_qGgbl auditor 核数师；核数主任；审计师
_n{N3da auditor's certificate 核数师证明书；审计师证明书
j 83p[qR7o auditor's report 核数师报告；审计师报告
G_AAE#r` Aussie bond 澳元债券
possM'vC austerity budget 紧缩预算
&"^A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
t-E'foYfr` Australia All Ordinaries Index 澳洲所有普通股票指数
gXH89n Australian Dollar [AUD] 澳元
DI$z yj~3 Australian Options Market 澳大利亚期权市场
X.272q<. Australian Securities Commission 澳洲证券事务监察委员会
P, S9gG9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4AF " +L Australian Stock Exchange 澳大利亚证券交易所
Q&F@[k Austrian Schilling [ATS] 奥地利先令
8-SVgo( authentication 认证；鉴证
9Pem ~< authority to purchase 委托购买证；委购书
^kXDEKm authorization 认可；核准；授权；授权书
y*7ht{B authorization by direction 指示授权
:fj}J)9'xW authorization by instruction 指令授权
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9'*w=V authorization by warrant 令状授权
UT^t7MY#O authorization of unit trust 单位信托的认可
<!w-op2@ir authorized agent 指定代理人
Dri1A% authorized capital 法定资本
j, G/[V authorized clerk 出市员
|u$AzI authorized dealer 认可交易商
-k<.Q=]<t authorized financial institution 认可财务机构
@*2FG\c< authorized fund 认可基金
=6+BBD authorized fund house 获授权的基金公司；认可基金公司
G: @gO2(D authorized institution 认可机构
s V77WF authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
g#70Sg*d authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
47icy-@kg authorized insurer 获授权保险人；获认可承保人
0kiW629o authorized investment 特准投资项目
kYR&t}jlCg authorized person 获授权人
CMF1<A4] authorized representative 获授权代表
r/{VL3}F_e authorized share capital 法定股本
"3hw]`a} automated quotation system 自动报价系统
%@r h\Z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
X He= 自动交易系统〔香港期货交易所有限公司〕
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)N| automatic adjustment mechanism 自动调整机制
?Z14l0iZ%d automatic adjustment system 自动调整系统
' !_44 Automatic Clearing House 自动票据交换所
U}qW9X;o automatic exchange rates accumulation system 自动化汇率累集系统
i Ss y_ | Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
h.7 1O"N automatic teller machine [ATM] 自动柜员机
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autopay 自动转帐
|"@E"Za^ available assets 可用资产
4ErDGYg} available fiscal reserve 现存财政储备
}e@j(*8 available profit 可用利润
M(2[X/t Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
{+r?g J average 平均；平均数；海损
\|T0@ V average basic salary 平均基本薪金
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average consumer expenditure 平均消费开支；一般消费开支
<T7 y85 average cost 平均成本
N.isvDk% average cost of land production 增辟土地平均成本
I;xT yhUd average daily turnover 平均每日成交额
[I^SKvM average daily wage rate 平均每日工资率
I &m~ cBj< average expenditure pattern 平均开支模式
a}Ov @7 average growth rate 平均增长率
WQ*$y 3% average net fixed assets 固定资产平均净值
z5i!G JB average of relatives 相对价格平均数
5w1=j\oq average price 平均价格
Ri-I+7(n! average propensity to consume 平均消费倾向；一般消费倾向
o0<T|zgF5, average propensity to save 平均储蓄倾向；一般储蓄倾向
@FbzKHdV/ average rate 平均率
]T *{ M average revenue 平均收入；平均收益
\
_i` =dx average stock 平均库存；平均存货
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"7' average yearly rent 平均年租
6dinC <[} avoidance of double taxation 避免双重课税
E? FPxs avoidance of tax 避税
