A:
=~=*&I4Dp A share Ａ股；甲类股份
H^s<{E0< abatement of tax 减税；减扣免税额
paKSr|O ABN AMRO Bank N.V. 荷兰银行
%O! v "Xh above-the-line expenditure 线上项目支出；经常预算支出
q U]gj@R above-the-line receipt 线上项目收入；经常预算收入
Y?(r3E^x ABSA Asia Limited 南非联合亚洲有限公司
b/C`J p absolute change 绝对数值变更
hM{{\yZ S absolute expenditure 实际开支
X)7x<?DAy absolute guideline figure 绝对准则数字
TrLu~4 absolute interest 绝对权益
r\/9X}y4z absolute order of discharge 绝对破产解除令
Ry%Mej: absolute profit margin 绝对利润幅度
rEv$+pP absolute value 实值；绝对值
d`
jjGEj absolutely vested interest 绝对既得权益
rvXWcu -" absorbed cost 已吸收成本；已分摊成本
Si6al78 absorption 吸收；分摊；合并
|MFF7z{% absorption rate 吸收率；摊配率；分摊率
J6L K ACB Finance Limited 亚洲商业财务有限公司
@I_8T$N= acceptable form of reciprocity 合理的互惠条件
Y#u} tE
d acceptable rate 适当利率；适当汇率
?kB2iU_f+ acceptance agreement 承兑协议
il:$sd acceptance for honour 参加承兑
% l ,,_:7{ acceptor 承兑人；接受人；受票人
L1Iz<> acceptor for honour 参加承兑人
E#u l IgD accident insurance 意外保险
eC[$B99\ Accident Insurance Association of Hong Kong 香港意外保险公会
oAP b*;} accident insurance scheme 意外保险计划
V`bi&1?6\ accident year basis 意外年度基准
Qzlo'e1 accommodation 通融；贷款
d*~ ICir7 accommodation bill 通融票据；空头票据
L"{JR bh[ accommodation party 汇票代发人
;S57w1PbVA account balance 帐户余额；帐户结余
@> E2?C V account book 帐簿
rz@=pR : account collected in advance 预收款项
BPdfYu ,il account current book 往来帐簿
59O?_F9 account of after-acquired property 事后取得的财产报告
X!m9lV< account of defaulter 拖欠帐目
7tcPwCc{ account payable 应付帐款
'+$EhFwD account payee only [A/C payee only] 只可转帐；存入收款人帐户
}MHCd)78b account receivable 应收帐款
?)`L$Vr= account receivable report 应收帐款报表
r9
!Tug*>m account statement 结单；帐单；会计财务报表
yp66{o
account title 帐户名称；会计科目
wYQ&C{D% accountant's report 会计师报告
%oq[,h
<X Accountant's Report Rules 会计师报告规则
,ztI,1"k accounting and auditing procedure 会计与审计程序；会计与核数程序
pb$~b\s]= Accounting Arrangements 《会计安排》
Vv8jEZ8 accounting basis 会计基础
rxy&spX accounting by Official Receiver 破产管理署署长呈交的帐目
il \$@Bn Accounting Circular 《会计通告》
j &
<i& accounting class 会计类别
x}Aw)QCh+r accounting date 记帐日期；会计结算日期
uU:CR>=AKW accounting for money 款项核算
US%^#D q Accounting Officer 会计主任
DBCK2PlJ accounting period 会计报告期；会计期
rwG CUo6Z accounting policy 会计政策；会计方针
|j VM&R2s accounting practice 会计惯例
T+<A`k: - accounting principle 会计准则
k3 1I ysh accounting record 会计记录
;d'Z|H; accounting report 会计报告
QNxl/y\l0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7g(F#T?;' Accounting Society of China 中国会计学会
vsr[ur[eP accounting statement 会计报表
3l3'bw2 accounting system 会计制度；会计系统
e`v`XSA[p accounting transaction 会计事项；帐务交易
WN_pd%m accounting treatment 会计处理
Pw;!uag accounting year 会计年度
N1}={yF.fQ accretion 增值；添加
=@8H"&y` accrual 应计项目；应累算数目
rn=m\Gv
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E4W zU accrual basis accounting 应计制会计；权责发生制会计
3Bx :Ntx< accrue 应累算；应计
&g~ wS@ accrued benefit 应累算利益
_Jt 2YZdA accrued charges 应计费用
O=dJi9;`#_ accrued cumulative preference share dividend 应累算的累积优先股股息
E)9yH\$6 accrued expenses 应累算费用
kr9g K~ accrued interest payable 应付利息；应计未付利息
U=o"32n+ accrued interest receivable 应收利息；应计未收利息
N]<!j$pOz accrued right 累算权益
zWb4([P; accruing profit 应累算的利润
{M?vBg R\B accumulated fiscal reserve 累积财政储备
QE u=-7@> accumulated profit 累积利润；滚存溢利
|-CnT:|o accumulated reserve 累积储备
yH<$k^0r* accumulation of surplus income 累积收益盈余
]wWPXx[>/ acquired assets 既得资产
PGARXw+ acquisition 收购；购置；取得
%O<%UmR acquisition cost 购置成本
T1r3=Y4 acquisition expenses 购置费用
XbZ* & acquisition of 100% interest 收购全部股权
gt7VxZ acquisition of control 取得控制权
f*24)Wn< acquisition of fixed assets 购置固定资产
5 XA=G acquisition of shell “买壳”
]Y| 9?9d acquisition price 收购价
A;O~#Chvd act of God 天灾
)#}mH @ acting partner 执事合伙人
8l"O(B'#Z active market 买卖活跃的市场；交投畅旺的市场；旺市
p*8-W(u) active partner 积极参与的合伙人
"sKa` WN} active trading 交投活跃
d.2mT?`# actual circulation 实际流通
zP;cTF(C actual cost 实际成本
p MJ1v actual expenditure 实际开支；实际支出
7 uarh! actual income 实际入息；实际收入；实际收益
_zu?.I0^ actual market 现货市场
i"j(b|?e actual price 现货价；实际价格
+~ #U7xgq/ actual profit 实际利润
: ~ A%# actual quotation 实盘；实际价位；实际报价
u?[ q=0.J7 actual year basis 按实际年度计算
\@;\t7~ actuals 实货
kpI{KISQu actuarial investigation 精算调查
?~QIALA actuarial principle 精算原则
HSIv Whg?p actuarial report 精算师报告
# DjCzz\ Actuarial Society of Hong Kong 香港精算学会
cFagz* ! actuarial valuation 精算师估值
nSCWg=E^ actuary 精算师
S', 9g4(5 ad referendum agreement 暂定协议；有待覆核的协定
gs
W0 ad valorem duty 从价税；按值征税
A`u$A9[ ad valorem duty system 从价税制
=ORf%f5"' ad valorem fee 从价费
XIWm>IQ[) ad valorem tariff 从价关税
o y <J6 additional allowance 额外免税额
I=Oy- additional amount for unexpired risk 未过期风险的额外款额
M-
0i7% additional assessable profit 补加应评税利润
!%Y~~'5 h additional assessment 补加评税
60Z]M+8y8 additional commitment 额外承担
FhIqy %X additional commitment vote 额外承担拨款
%k0EpJE% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Y&2aO 1 additional dependent parent allowance 供养父母额外免税额
4q$H additional provision 额外拨款
?_`0G/xl additional stamp duty 附加印花税
'h o{eR@d additional tax 补加税罚款；补加税款
,5|d3 dJS Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`Vq`z]} adjudged bankrupt 被裁定破产
o/,NG U adjudicated bankrupt 裁定破产人
F pt-V adjudication fee 裁定费；评定印花税额手续费；评估契据费
+/?iCmW adjudication of bankruptcy 裁定破产；宣告破产
[^~7]2 i adjudication of insolvency 裁定无力偿还债务
w.N,)]h adjusted actual 经调整的实数；调整后的实数
hFvi 5I-b adjusted current assets 经调整的流动资产；调整后的流动资产
+[m8c){ adjusted figure 经调整的数字；调整后的数额
M@p"y q adjusted liabilities 经调整的负债；调整后的负债
j K8'T_Pah adjusted loss 经调整的亏损；调整后的亏损
J`#` fX adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
m h;X~.98 adjusted profit 经调整的利润；调整后的利润
MjaUdfx adjusted surplus 经调整的盈余额；调整后的盈余额
Xev54!619 adjusted value 经调整的价值；调整后的价值
*(cU]NUH_ adjustment 调整；修订；理算〔保险〕
!5x
Ly6=} adjustment centre 调剂中心
Poa ?Ej adjustment lag 调整过程的时间差距；调整时差
`eRLc}aP2 adjustment mechanism 调整机制
S:Tm23pe adjustment of loss 亏损调整
_eLVBG35z adjustment process 调整过程；调整程序
i=v]:TOu adjustment range 调整幅度
h e )ulB administered exchange rate 受管制汇率
~_ !ts{[E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
SvK1.NUa administration expenses 行政费用
ykq'g | administration fee 手续费；行政费
hb uZaxo< administration in bankruptcy 破产管理
{@M14)-x>_ administration order 遗产管理令
9u wL{P& administrator 管理人；遗产管理人
vW' 5 ` % administrator of the estate 遗产管理人
<?$kI>Ot admission of debt 债项承认书
za,2r^ admission of proof 接纳债权证明
Q :S\0cI0 advance 放贷款项；垫付款项；预支款项；预付款项
ZHy ><=2 advance account 暂支帐目；预付款帐户
yBz >0I3 advance compensation 预付补偿金
L(WOet( ' advance from shareholder 股东垫款
1&|Dsrj advance pending reimbursement 预支以待日后付还
qtSs)n advanced economy 先进经济体系
~HP
LV advancement 预付；预付财产
'7nJb6V,0l advances warrant 垫款令
Sa] mm/ G advancing 贷出
6tOi^+qN adverse balance 逆差
GhnE>d;i adverse exchange 逆汇
r#xk`a advertisement addressed to shareholders 在报章刊登的致股东通告
3kLOoL? advice for collection 托收通知书
0~xaUM` advice of drawing 提款通知书；汇票通知书
3t advice of payment 付款通知
v#=ayWgk Advisory Committee [Securities and Futures Commission]
ez0 \bym 谘询委员会〔证券及期货事务监察委员会〕
ci7~Ke wJ* Advisory Committee on Diversification 经济多元化谘询委员会
nhfwOS affidavit 誓章；遗产申报誓章
i=Kvz4h affidavit of no receipt 述明无收款的誓章
tL8't]M, affiliate 联号；联营公司；附属公司
>5i ?JUZ affiliated company 附属公司；联号；联营公司
Am7| / affirmation [estate duty] 非宗教式宣誓〔遗产税〕
h Z#\t affordability 负担能力
EW5]!% African Development Bank [AfDB] 非洲开发银行
| ' @[N, after-acquired property 事后取得的财产
-HT L 5 after-hours dealing 市后交易
X'2 Gi after-tax profit 税后盈利；税后利润；税后溢利
$f(agG] agency agreement 代理协议
gY\mXM*^ agency expenses 代理机构的开支
h ]C2 8=N agency fee 代理费
}9Q f #&o Agency Law 《代理法》
nE<J`Wo$f agent 代理人；承销人
w?;b7 i agent of company 公司代理人
0HPO" x3-O agent's fee 代理人费；经纪费
{Vl "m 2 aggregate 总计；总数；总体数字
!>|`l y$6 aggregate amount 总款额；总额
*08+\ed"# aggregate assets and liabilities 总体资产与负债
_U=S]2 Q W aggregate at constant price 按固定价格计算的总体数字
3d U#Ueu aggregate demand 总需求
lDU#7\5. aggregate gross position 总持仓量
#x|VfN5f aggregate limit 总限额
7`+UB>8 aggregate of salaries tax 合计薪俸税
DD6 'M
U4 aggregate performance 总体表现；总体业绩
(o{)>D aggregate supply 总体供应
cB36p&% aggregate surplus 总盈余
9> zD Jx aggregate total 整体总额
2E([#Pzb aggregate value 总值；合计价值
}amE6 aggregated basis 合计基准
DUPmq!A aggregated net chargeable income 合计应课税入息实额
|>[X<>m aggregation 合并计算；合计；总和
-s D:+Te aggregation of incomes of husband and wife 夫妇入息合并计算
bF7`] 83 aggregation of property 财产的总和
L`JY 4JM" agio 差价；贴水
e7wKjt2fy 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》
tdb4?^.s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
aH9L|BN* 《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》
`;T? 9n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TR_(_Yd?36 《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》
n_ OUWvs Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"vvFq ,c 《香港政府和大韩民国政府关于相互促进和保护投资协定》
RDJ82{ agreement for a settlement 授产协议
L;kyAX@^ agreement for assignment 转让协议
aeQ{_SK agreement for sale 售卖协议；买卖协议
Q,O]x# agreement for sale and purchase 买卖协议
g')?J<z agreement for the payment of interest 支付利息协议
gZ ~y}@L y agreement for the repayment of money 还款协议
u'{sB5 _ H agreement of reinsurance 再保险协议
C= M? Agricultural Bank of China 中国农业银行
jeyaT^F(
air passenger departure tax 飞机乘客离境税
^S3A10f, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
PwRNBb}6 airport tax 机场税
oF` -cyj" alcohol duty 酒精税
KF*B alienation 让与；让渡；转让
V}p*HB@: alimony 生活费；赡养费
v UJ sFR All Ordinaries Index [AOI] 所有普通股指数
69 [w/\ all risks 全险；综合险
H74NU_ All Sales Record for Stock Market 《股票市场成交报告》
g(M(Hn7
Allied Capital Resources Limited 新联财务有限公司
T9,lblU Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
CA'hvXb. allocation letter 拨款信件
-{.h \ allocation of fund 分配款项；预留款项
7ZrJ#n8?ih allocation of profit 利润分配；溢利分配
bkJn}Al; allocation warrant 拨款令
z2$F Yn Q allotment 分配；配股
H 7 o$O allotment notice 股份配售通知；配股通知
9L UP{(uq allotment of shares 股份分配
%@)U/G6s} allowable 可获宽免；免税的
*NKC \aV`0 allowable business loss 可扣除的营业亏损
m mw)C" allowable expenses 可扣税的支出
im_0ur&' allowance 免税额；津贴；备抵；准备金
K .c6Rg allowance for debts 债项的免税额
X*D5y8< allowance for depreciation by wear and tear 耗损折旧免税额
hwG||;&/H allowance for funeral expenses 殡殓费的免税额
D<$j`r allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\q>e1 - allowance for repairs and outgoings 修葺及支出方面的免税额
}6b7a1p allowance to debtor 给债务人的津贴
_~(M A-l alteration of capital 资本更改
j.e`ip alternate trustee 候补受托人
9'1;-^U1 amalgamation 合并
H znI R ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
S@l
a.0HDA ambit of charges 征税范围；收费范围
?.|wfBI amended valuation 经修订的估值
c9/
'i American Commodities Exchange 美国商品交易所
gGceK^# American Express Bank Limited 美国运通银行
"Hsq<o V8 American Stock Exchange 美国证券交易所
j/; @ P amortization 摊销
co(fGp#! amount due from banks 存放银行同业的款项
2t~7 eI%d amount due from banks abroad 存放海外银行同业的款项
+5seT}h amount due from holding companies 控股公司欠款
0*'`%W+5 amount due from local banks 存放本港银行同业的款项
z; Gbqr?{{ amount due to banks 银行同业的存款
~P_d0A~T amount due to banks abroad 海外银行同业的存款
Bwi[qw amount due to holding companies 控股公司存款
D q_{ O amount due to local banks 本港银行同业的存款
d(dw]6 I6 amount due to outport banks 外埠银行同业的存款
vX!dMJa0 amount for note issue 发行纸币的款额
EZa{C}NQ$2 amount of bond 担保契据的款额
CgPZvB[ amount of consideration 代价款额
a#~Z5>{ amount of contribution 供款数额
(J?}eb;>n amount of indebtedness 负债款额
U+3PqWB amount of principal of the loan 贷款本金额
.\hib. n3 amount of rates chargeable 应征差饷数额
|4 d{X@`& amount of share capital 股本额
{/[?YTDU amount of sums assured 承保款额
=6 q*w^ET amount of variation 变动幅度
l%)=s~6 z amount of vote 拨款数额
cB9KHq B amount payable 应付款额
t h>yi)m amount receivable 应收款额
WRU@i;l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8b#Yd
analysis 分析
K]=>F ancillary risk 附属风险
\gk3w,B?E annual account 周年帐目；周年帐目报表；年度决算；年结
=B 4g EWR annual accounting date 年结日期
} k%\ annual allowance 每年免税额；年积金；年度津贴；年津
}'M1(W
annual balance 年度余额
,Elga}7u annual disposable income 每年可动用收入
E'kQ annual estimates 周年预算
'<E8< bi annual fee 年费
\gW\Sa ^ annual general meeting 周年大会
1Mhc1MU annual growth rate 年增率；每年增长率
R?e7#HsJ annual long-term supplement 长期个案每年补助金
<t|9`l_XW annual pensionable emolument 可供计算退休金的年薪
m^s2kB4A[ annual report 年报
GLcZ=6)" ' Annual Report on the Consumer Price Index 《消费物价指数年报》
0b QiUcg/ annual return 周年报表；周年申报表；每年报税表格
i:Ct6[ Annual Return Rules 《周年报表规则》
B7jlJqV annual review of consumer prices 每年消费物价回顾
u5)A+.v annual roll-forward basis 逐年延展方式
#$z -]i annual salary 年薪
fkUH]CdaB annual statement 年度报表；年度决算表
_"t.1 +-K 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
!Z2n;.w annuitant 年金受益人
JFk|Uqs( annuity 年金
$.]t1e7s annuity contract 年金合约
D/6@bcCSY annuity on human life 人寿年金
tMk>Bx9[ antecedent debt 先前的债项
u~T$F/]k> ante-dated cheque 倒填日期支票
[/,6O anticipated expenditure 预期开支
_ G*x:< anticipated net profit 预期纯利
- 5Wt9 anticipated revenue 预期收入
? Gf A;O anti-inflation measure 反通货膨胀措施
p$G3r0 @ anti-inflationary stance 反通货膨胀立场
"._WdY[ apparent deficit 表面赤字
$YQ&\[pDA apparent financial solvency 表面偿债能力
X @4d~6k? apparent partner 表面合伙人
$ u.T1v application for personal assessment 个人入息课税申请书
ik NFW*p application of fund 资金应用
+r w3.d application to release as liquidator and to destruct the books of accounts and documents
nMvIL2:3 申请免除清盘人职务及毁灭帐簿与文件
9i)mv/i appointed actuary 委任精算师
[hj'Yg 8{ appointed auditor 委任核数师；委任审计师
4< >:] appointed trustee 委任的受托人
%~VIxY |d appointer 委任人
>f05+%^[ apportioned pro rata 按比例分摊
%}5"5\Zz apportionment 分配；分摊
d7zE8)D U7 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
0P/LW|16 apportionment formula 分摊方程式
sO-R+G/^7 apportionment of estate duty 遗产税的分摊
~{!!= @6 appraisal 估价；评估
;-Dd\\)p appreciable growth 可观增长
07Cuoqt2 appreciable impact 显着影响
b UB6B appreciable increase 可观增长
Ym2m1 appreciation 增值；升值
_ [tBLGXD appreciation against other currencies 相对其他货币升值
z2zp c^i appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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XD2N appreciation tax 增值税
Q >*K/%KD appropriation 拨款；拨用；拨付
L%s""nP appropriation account 拨款帐目
ne*aC_)bT Appropriation Bill 拨款法案
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gv appropriation-in-aid system 补助拨款办法
]F-6KeBc approved assets 核准资产
0].5[Jo approved basket stock 认可一篮子证券
41D[[Gh approved budget 核准预算
)pH{b]t approved charitable donation 认可慈善捐款
"t`e68{Ls approved charitable institution 认可慈善机构
4rdrl approved currency 核准货币；认可货币
>Cc$ P approved estimates 核准预算
U]3JCZ{]0E approved estimates of expenditure 核准开支预算
;< rJ,X# approved overseas insurer 核准海外保险人
qT%E[qDS approved overseas trust company 核准海外信托公司
$M Gd>3%y approved pooled investment fund 核准汇集投资基金
Q+N @j]' approved provident fund scheme 认可公积金计划
46`{mPd{aO approved provision 核准拨款
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a* approved redeemable share 核准可赎回股份
,%<77LE approved regional stock 认可地区性证券
K)Ka"H approved retirement scheme 认可退休金计划
r?7 ^@ approved subordinated loan 核准附属贷款
@@&;gWr; arbitrage 套戥；套汇；套利
dGN*K} 5 arbitrageur 套戥者；套汇者
d|lzkY~ arbitrary amount 临时款项
>cLZP#^\2E arrangement 措施；安排；协定
Ce emR>\t arrears 欠款
<C(2( 3 arrears of pay 欠付薪酬
# + =afJ arrears of revenue 逾期未收税款；逾期未收的帐项
7 c7SU^h D articles of association 组织章程；组织细则；组织章程细则
]F! ,Jx Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
KDk^)zv%! ascertainment of profit 确定利润
iLei-\w6y "Asia Clear" “亚洲结算系统”
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zU-g Asia Commercial Bank Ltd. 亚洲商业银行有限公司
mmti3Y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@m4d 4K@ Asian Development Fund [ADF] 亚洲发展基金
5@\<:Zmi Asian dollar bond 亚洲美元债券
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Y{_ Asian dollar market 亚洲美元市场
|H49 FL Asian dollar rate 亚洲美元利率
R lu;l Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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\8Xl Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
PT=%]o] asked price 沽盘；喊价；索价；卖方报价
HH+XEM P/g assessable income 应评税入息
S]+}Zy g assessable loss 应评税亏损
(;0]V+- assessable profit 应评税利润
n a>B{6 assessable value 应评税值
;+\;^nS3d assessed profit 估定利润
[ aW#7 assessed value 经评估价值
3/ D fsv assessment 评税；评定；估价；评税单
dx# N) ? assessment number 评税编号；估价编号
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$!l* r assessment of additional tax 补加税评税
<@P0sd assessment of performance 业绩评估；实绩评价
,wjL3c Assessor 评税主任
a&JAF?k asset price bubbles 资产价格泡沫
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x$` i asset-backed securities 具资产保证的证券
uxBk7E%6 assets accretion 资产增值
@%K 8 oYK assets and liabilities 资产与负债
|?8wyP assets betterment statement 资产递增表；资产改进表
-Q/Dbz#- assets lending 实物放款；有抵押贷款
pc #^ {- assets of the company passing on the death 死者去世时转移的公司资产
U]d+iz??b assets pledged as security for liabilities 用作负债抵押的资产
Sq ,x@ assets portfolio 资产投资组合
6%>0g^`)9Y assets price 资产价格
B dSTB" assets quality 资产质素
"+Kr1nW assets realization 资产变现
yTk9+ > assets refinancing arrangement 资产再集资安排
6%? NNEM assets securitization 资产证券化
t{ 'QMX assets situated outside Hong Kong 在香港以外地方的资产
@#p4QEQA assets stripping 削减资产；拆卖资产
7RO=X%0A assets value 资产值
({)_[dJ' assignee 承让人
PO #F tG assignment 转让；转让书；转让契
qsLsyi |zG assignment of interest 权益转让
0xsvxH" * assignment of letters patent and trade mark 专利证书及商标转让
ZyTah\yPM assignment of property 物业转让；物业转让书
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1i{B47| assignor 转让人
yy 9 Bd> associate 有联系的人；有关连人士；相联者；合伙人；联系人
l{ k Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
PUI.Un2C_ associate member 附属会员
4h|D [Cb] associated body corporate 相联法人团体
\.{?TB associated company 相联公司；联属公司
uzsR*x%s- associated corporation 相联法团
F"LT\7yjyG Association of Chartered Certified Accountants [ACCA] [United Kingdom]
G|o-C:~ 公认会计师公会〔英国〕
&#WTXTr0= Association of Futures Exchange Brokers 香港期货经纪协会
RD~QNj9,T Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8ciLzyrY* association of underwriters 承保人组织
?p`}6s Q} assumption of control 接管
g?`w)O 7v assurance 担保；保险；转易；转易书
;$Wa=wHb assurance of interest 权益的转易
c$p1Sovw at 19XX price 按一九ＸＸ年价格计算
&Zov9o:gx at a discount 按赔价计算；按贴水价格计算；打折扣
JjM^\LwKkL at a premium 按溢价计算；按升水价格计算
-"<eq0 at call 通知付款；按通知
4*'NpqC(_ at constant market price 按固定市价计算
}D0j%~&"e at constant price 按固定价格计算
]RxNSr0e at cost 按成本计算
KExfa4W 3{ at current market price 按当时市价计算；按现时市价计算
DK:d'zb at current price 按当时价格计算；按现时价格计算
e& E*$G@.7 at factor cost 按要素成本计算；按生产要素成本计算
1W5YS +pf at money-of-the-day price 按付款当日价格计算
])e6\) at or better 按指定或较佳价位〔买卖指令〕
:5;[Rg5
2 at par 按面值计算；平价
S!rUdxO at sight 见票即付
Z$2mVRS`c at the close 按收市盘
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_ at the opening 按开市盘
aX0sy\Z]j attestation 见证；见证条款
!zD| @sX{ at-the-money option 平价期权
<{e0 i attorney 受权人；受托代表人
$U !w#|& attornment 新拥有人承认书
wp$SO^?- attributable profit 可归属利润
d+=;sJ attributable share value 可归属股份价值
l46O=?usDX Auckland Stock Exchange 奥克兰证券交易所
n Q8 EV>j2 auction 拍卖
_QCAV+K' auctioneer 拍卖商
|Y:T3hra61 audit 审计；核数
6? 2/b`k Audit Commission 审计署
v V E^Y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[4 "%N Y 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〕
aRfkJPPa[ audit review 帐目审查
z^ ~fVl Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
^fH]Rlx audited account 审计帐目；经审计的帐目
I9B B<~4o audited annual account 经审计的周年帐目
_)lK. 5 audited balance sheet 经审计的资产负债表
&AA u: auditor 核数师；核数主任；审计师
4ajBMgD]KG auditor's certificate 核数师证明书；审计师证明书
uPb9j;Q? auditor's report 核数师报告；审计师报告
MwXgaSV Aussie bond 澳元债券
7M5HIK6 _ austerity budget 紧缩预算
%x L3 =4\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
VAV@Qn Australia All Ordinaries Index 澳洲所有普通股票指数
350 y6pVh Australian Dollar [AUD] 澳元
nbhx2@Teqe Australian Options Market 澳大利亚期权市场
Z$Qlr:7 Australian Securities Commission 澳洲证券事务监察委员会
0A\o8T.12 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
w Xfy,W Australian Stock Exchange 澳大利亚证券交易所
f H}` Austrian Schilling [ATS] 奥地利先令
/9W-;l{=z authentication 认证；鉴证
7 -bU9{5 authority to purchase 委托购买证；委购书
^h=; ]vxO authorization 认可；核准；授权；授权书
t4 h5R authorization by direction 指示授权
BwrMRMq" authorization by instruction 指令授权
[BmondOx authorization by warrant 令状授权
X2Y-TE T authorization of unit trust 单位信托的认可
m &c8@-T authorized agent 指定代理人
[R6du*P authorized capital 法定资本
qky{]qNW authorized clerk 出市员
naW}[y*y; authorized dealer 认可交易商
CQ6Z[hLWF authorized financial institution 认可财务机构
.#EmE'IP* authorized fund 认可基金
F6YMc dU authorized fund house 获授权的基金公司；认可基金公司
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{k>TjQ authorized institution 认可机构
: !J!l u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ppfBfMX authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
592q`m \ authorized insurer 获授权保险人；获认可承保人
? ZE1>L7e authorized investment 特准投资项目
3x.|g authorized person 获授权人
y~Sh|2x8v authorized representative 获授权代表
E.4`aJ@>d authorized share capital 法定股本
:8jHN_u automated quotation system 自动报价系统
\"5%w *vl Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8iR%?5 >K 自动交易系统〔香港期货交易所有限公司〕
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~1J4 automatic adjustment mechanism 自动调整机制
@v a)j automatic adjustment system 自动调整系统
$yHlkd`Y Automatic Clearing House 自动票据交换所
:1s6h%evrT automatic exchange rates accumulation system 自动化汇率累集系统
UACWs3`s+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
R/A 40i automatic teller machine [ATM] 自动柜员机
J*A<F'^F1 autopay 自动转帐
SPn0D9 b] available assets 可用资产
N:Q}Lil available fiscal reserve 现存财政储备
> & \QLo[5 available profit 可用利润
LH3PgGi, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
j ]F
Zy average 平均；平均数；海损
}I9\=jT average basic salary 平均基本薪金
v.c2(w/P average consumer expenditure 平均消费开支；一般消费开支
IH'DCY: average cost 平均成本
f'TdYG average cost of land production 增辟土地平均成本
Pv +[N{ average daily turnover 平均每日成交额
W{?7Pn?1` average daily wage rate 平均每日工资率
F]0O4p~fl average expenditure pattern 平均开支模式
`$fwLC3j average growth rate 平均增长率
;sS N average net fixed assets 固定资产平均净值
KaZ$ !JfT average of relatives 相对价格平均数
NU X0 =(k average price 平均价格
bH~ ue5q average propensity to consume 平均消费倾向；一般消费倾向
v;80RjPy> average propensity to save 平均储蓄倾向；一般储蓄倾向
?s dVd average rate 平均率
K\`L>B. 1 average revenue 平均收入；平均收益
]o6Or,ml average stock 平均库存；平均存货
W]4Gs; average yearly rent 平均年租
W52AX.Nm avoidance of double taxation 避免双重课税
Q!(C $&f avoidance of tax 避税
