A:
^I! Z)/ A share Ａ股；甲类股份
F9
r5 Z abatement of tax 减税；减扣免税额
MJ JC6: ABN AMRO Bank N.V. 荷兰银行
[ P
&B above-the-line expenditure 线上项目支出；经常预算支出
<[k3x8H' above-the-line receipt 线上项目收入；经常预算收入
#c:s 2EL ABSA Asia Limited 南非联合亚洲有限公司
^3dc#5]Xf absolute change 绝对数值变更
I {89chi absolute expenditure 实际开支
q`1tUd 4G absolute guideline figure 绝对准则数字
R! M' absolute interest 绝对权益
HPt3WBRzS; absolute order of discharge 绝对破产解除令
>%tP"x{ absolute profit margin 绝对利润幅度
:^]Po$fl absolute value 实值；绝对值
$5i\D
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~^2w)-N absorbed cost 已吸收成本；已分摊成本
6Cy Byj& absorption 吸收；分摊；合并
3N_KNW absorption rate 吸收率；摊配率；分摊率
';3>rv_ ACB Finance Limited 亚洲商业财务有限公司
M2Nh3ijr acceptable form of reciprocity 合理的互惠条件
f SkC>mWv acceptable rate 适当利率；适当汇率
h"1}j'2>@ acceptance agreement 承兑协议
Fqeqn[, acceptance for honour 参加承兑
}k VC ]+ acceptor 承兑人；接受人；受票人
}dN\bb {# acceptor for honour 参加承兑人
tx5bmF;b) accident insurance 意外保险
".>#Qp% Accident Insurance Association of Hong Kong 香港意外保险公会
BQ6$T& accident insurance scheme 意外保险计划
p6- //0qb accident year basis 意外年度基准
gX{j$]^6G8 accommodation 通融；贷款
Q#% LIkeq accommodation bill 通融票据；空头票据
SSI> +A accommodation party 汇票代发人
b$'%)\( 'g account balance 帐户余额；帐户结余
5 ;XC!Gz account book 帐簿
%$& eC account collected in advance 预收款项
?ES{t4" account current book 往来帐簿
>V^8<^?G account of after-acquired property 事后取得的财产报告
q] ="ek&_ account of defaulter 拖欠帐目
E:9RskI account payable 应付帐款
&}u _e`A account payee only [A/C payee only] 只可转帐；存入收款人帐户
w:
BJ4bi= account receivable 应收帐款
._0$#J S[ account receivable report 应收帐款报表
5S4 Nx> account statement 结单；帐单；会计财务报表
X?haHM#] account title 帐户名称；会计科目
&>c=/]Lop accountant's report 会计师报告
7**zb"#y Accountant's Report Rules 会计师报告规则
j0L %jz accounting and auditing procedure 会计与审计程序；会计与核数程序
(')t >B1Z Accounting Arrangements 《会计安排》
;j T{<
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12
) accounting by Official Receiver 破产管理署署长呈交的帐目
%1{S{FB Accounting Circular 《会计通告》
q?j7bp] accounting class 会计类别
e)H FI|> accounting date 记帐日期；会计结算日期
w f ]Wm accounting for money 款项核算
s>DFAu! Accounting Officer 会计主任
\*MZ 1Q*x accounting period 会计报告期；会计期
L"YQji! accounting policy 会计政策；会计方针
<W!T+sMQj accounting practice 会计惯例
Sqp91[, accounting principle 会计准则
L[ zTT\a accounting record 会计记录
S_sHwObFu| accounting report 会计报告
iK4\N;H Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$D`Kz*/. Accounting Society of China 中国会计学会
3mo<O}} accounting statement 会计报表
gkK(7=r% accounting system 会计制度；会计系统
:tV"uWZFU accounting transaction 会计事项；帐务交易
bzG vnaTt accounting treatment 会计处理
2_L u 0Yrg accounting year 会计年度
Lj /^cx accretion 增值；添加
W(q K ?"s2 accrual 应计项目；应累算数目
n !zB+hW accrual basis 应计制；权责发生制
):Fg {7b]n accrual basis accounting 应计制会计；权责发生制会计
Wg f
f+7 k accrue 应累算；应计
9vi+[3s/=; accrued benefit 应累算利益
}D1? Z7p accrued charges 应计费用
HxR5 &o accrued cumulative preference share dividend 应累算的累积优先股股息
F~v0CBcAL accrued expenses 应累算费用
F4=X(P_6 accrued interest payable 应付利息；应计未付利息
Ne9VRM
P accrued interest receivable 应收利息；应计未收利息
c*ow P accrued right 累算权益
=?CIC%6m accruing profit 应累算的利润
&(< Gr0 accumulated fiscal reserve 累积财政储备
Mprn7=I{Tg accumulated profit 累积利润；滚存溢利
*vNA m(\N accumulated reserve 累积储备
W DnNVE accumulation of surplus income 累积收益盈余
k Jz^\Re acquired assets 既得资产
k7JC~D
E# acquisition 收购；购置；取得
"S@]yL
acquisition cost 购置成本
\ V~B+e acquisition expenses 购置费用
v#d3W|
~ acquisition of 100% interest 收购全部股权
fhk(<KZvJ acquisition of control 取得控制权
o JV dFE acquisition of fixed assets 购置固定资产
c @lF*"4 acquisition of shell “买壳”
&xr (Kb acquisition price 收购价
)l*3^kwL{U act of God 天灾
>]B_+r0m^ acting partner 执事合伙人
2X`t &zg active market 买卖活跃的市场；交投畅旺的市场；旺市
7yG%E active partner 积极参与的合伙人
rXSw@pqZ& active trading 交投活跃
W<#Kam :8e actual circulation 实际流通
9a:(a b' actual cost 实际成本
uGC%3! f! actual expenditure 实际开支；实际支出
2x gk$E$ 7 actual income 实际入息；实际收入；实际收益
A
_7I0^ actual market 现货市场
`MT.<5H actual price 现货价；实际价格
0}Kyj "-3 actual profit 实际利润
Nt
tu)wr actual quotation 实盘；实际价位；实际报价
shLMj)7! actual year basis 按实际年度计算
>d;U>P5. actuals 实货
O>*Vo!z\f actuarial investigation 精算调查
*"jlsI actuarial principle 精算原则
:MYLap&L& actuarial report 精算师报告
[$6YPM>Ee Actuarial Society of Hong Kong 香港精算学会
;Gp9
? 0 actuarial valuation 精算师估值
U4"&T,'lTL actuary 精算师
)REegFN@ ad referendum agreement 暂定协议；有待覆核的协定
/`qQWB5b ad valorem duty 从价税；按值征税
;Gu(Yoa}y ad valorem duty system 从价税制
}V/iU_) ad valorem fee 从价费
~Y1nU- ad valorem tariff 从价关税
6d5q<C_3t additional allowance 额外免税额
iOAn /[^xk additional amount for unexpired risk 未过期风险的额外款额
O ZKZv, additional assessable profit 补加应评税利润
C,O9?t additional assessment 补加评税
,\ T `gh additional commitment 额外承担
ZRGe$HaU additional commitment vote 额外承担拨款
CTqhXk[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
B&(/,. additional dependent parent allowance 供养父母额外免税额
6EY 0Fjsi additional provision 额外拨款
^c}kVQ\g3 additional stamp duty 附加印花税
6 {`J I additional tax 补加税罚款；补加税款
[$]-W$j+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
D7IhNWrgj adjudged bankrupt 被裁定破产
B_@p@6z adjudicated bankrupt 裁定破产人
-g"Wi@Qr adjudication fee 裁定费；评定印花税额手续费；评估契据费
>N0 L adjudication of bankruptcy 裁定破产；宣告破产
cI6Td *vM adjudication of insolvency 裁定无力偿还债务
?: 5/4YC adjusted actual 经调整的实数；调整后的实数
( s+}l? adjusted current assets 经调整的流动资产；调整后的流动资产
)*}?EI4. adjusted figure 经调整的数字；调整后的数额
@]]\r.DG adjusted liabilities 经调整的负债；调整后的负债
A )#Fyde adjusted loss 经调整的亏损；调整后的亏损
eOb)uIF 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
P-Gp^JX8 adjusted profit 经调整的利润；调整后的利润
H ~< .2 b adjusted surplus 经调整的盈余额；调整后的盈余额
F${}n1D adjusted value 经调整的价值；调整后的价值
1 yS: ` adjustment 调整；修订；理算〔保险〕
'^Q$:P{G? adjustment centre 调剂中心
*\0h^^|@ adjustment lag 调整过程的时间差距；调整时差
x9]vhR/av adjustment mechanism 调整机制
L8pKVr adjustment of loss 亏损调整
i hct~y-9W adjustment process 调整过程；调整程序
?5[$d{ Gjl adjustment range 调整幅度
nGDY::nUE administered exchange rate 受管制汇率
&`g^b^i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
H-%
B<7 administration expenses 行政费用
WxJaE;`Ige administration fee 手续费；行政费
%4wHiCOg administration in bankruptcy 破产管理
Nah\4-75& administration order 遗产管理令
8ys wi[ administrator 管理人；遗产管理人
hBDmC_\~ administrator of the estate 遗产管理人
!%D;H ~mQ admission of debt 债项承认书
7?y([i\y admission of proof 接纳债权证明
fndH]Yp advance 放贷款项；垫付款项；预支款项；预付款项
gd0a,_`M advance account 暂支帐目；预付款帐户
FbCuXS=+` advance compensation 预付补偿金
02[*b advance from shareholder 股东垫款
)ItW}1[I advance pending reimbursement 预支以待日后付还
nx!+: P , advanced economy 先进经济体系
T#}"? A| advancement 预付；预付财产
GG4FS advances warrant 垫款令
Jg&f. advancing 贷出
5z.Y } adverse balance 逆差
Xa g#ZT adverse exchange 逆汇
wO]H+t advertisement addressed to shareholders 在报章刊登的致股东通告
us U6, advice for collection 托收通知书
%mS>v| advice of drawing 提款通知书；汇票通知书
iML?`%/vN advice of payment 付款通知
MMQ\V (C Advisory Committee [Securities and Futures Commission]
0Y!~xyg/ 谘询委员会〔证券及期货事务监察委员会〕
I#(?xHx
Advisory Committee on Diversification 经济多元化谘询委员会
K:$G mV9o affidavit 誓章；遗产申报誓章
3my_Gp affidavit of no receipt 述明无收款的誓章
A*kN
I affiliate 联号；联营公司；附属公司
E,/nK affiliated company 附属公司；联号；联营公司
QwnqysNx4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
S`h yRw affordability 负担能力
#Fh:z4 African Development Bank [AfDB] 非洲开发银行
=s:Z-*vy! after-acquired property 事后取得的财产
V|2[>\Cv after-hours dealing 市后交易
[1e/@eC5 after-tax profit 税后盈利；税后利润；税后溢利
'qoaMJxN` agency agreement 代理协议
<I{Yyl^ agency expenses 代理机构的开支
u} [.*e agency fee 代理费
CSzu $Hnq Agency Law 《代理法》
-c[fg+L9 agent 代理人；承销人
! ^aJS'aq agent of company 公司代理人
cmp@Ow"c agent's fee 代理人费；经纪费
V zh\ 1cF aggregate 总计；总数；总体数字
g]?QV2bX6 aggregate amount 总款额；总额
Ki[&DvW: aggregate assets and liabilities 总体资产与负债
E iPOY' aggregate at constant price 按固定价格计算的总体数字
C jz(-018 aggregate demand 总需求
nKch:g aggregate gross position 总持仓量
?0d#O_la3 aggregate limit 总限额
}gQn r;lv aggregate of salaries tax 合计薪俸税
W#L/|K! S aggregate performance 总体表现；总体业绩
T9YrB aggregate supply 总体供应
QOv@rP/ aggregate surplus 总盈余
w*7wSP aggregate total 整体总额
As|e=ut( aggregate value 总值；合计价值
i@ehD@.dH aggregated basis 合计基准
^5R2~ aggregated net chargeable income 合计应课税入息实额
R E9 `T aggregation 合并计算；合计；总和
%d0BQ| aggregation of incomes of husband and wife 夫妇入息合并计算
}n k [WW aggregation of property 财产的总和
rDLgQ{Sea agio 差价；贴水
@,q <CF@Y 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》
>%c>R'~h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
l(Uwci 《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》
r rs0|= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
pvdCiYo1r 《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》
5?>ES* Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>UXN R` ? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
N LSJ
D agreement for a settlement 授产协议
x.q "FXu agreement for assignment 转让协议
&i aS3x agreement for sale 售卖协议；买卖协议
3#{Al[ jq agreement for sale and purchase 买卖协议
5>fAO =u!Q agreement for the payment of interest 支付利息协议
tf>"fU\P agreement for the repayment of money 还款协议
55zy]|F" agreement of reinsurance 再保险协议
? RI D4xu! Agricultural Bank of China 中国农业银行
Ime" }*9 air passenger departure tax 飞机乘客离境税
PebyH"M( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]9}^}U1." airport tax 机场税
"|/Q5 *L alcohol duty 酒精税
a6 "-, Kg alienation 让与；让渡；转让
$v 1_M1 alimony 生活费；赡养费
H
;)B5C All Ordinaries Index [AOI] 所有普通股指数
0\wW%3C all risks 全险；综合险
ZtX
CPA! All Sales Record for Stock Market 《股票市场成交报告》
KAnq8B!h Allied Capital Resources Limited 新联财务有限公司
m(^nG_eX all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2I_~] X53[ allocation letter 拨款信件
3yLJWHO%W allocation of fund 分配款项；预留款项
U<6+2y P allocation of profit 利润分配；溢利分配
9[:TWvd allocation warrant 拨款令
#1p\\Av allotment 分配；配股
5p~hUP]tT allotment notice 股份配售通知；配股通知
SnY{| allotment of shares 股份分配
sV]I]DR allowable 可获宽免；免税的
e_IRF+> allowable business loss 可扣除的营业亏损
2~%^ y6lR allowable expenses 可扣税的支出
*_K*GCy allowance 免税额；津贴；备抵；准备金
ULzrJbP'7 allowance for debts 债项的免税额
o`Q.;1(Y' allowance for depreciation by wear and tear 耗损折旧免税额
R#W= *cN allowance for funeral expenses 殡殓费的免税额
G|z%T`!U1; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#@P0i^pFTB allowance for repairs and outgoings 修葺及支出方面的免税额
nPUD6<bF allowance to debtor 给债务人的津贴
#cqI0ny?G alteration of capital 资本更改
I
M G^L alternate trustee 候补受托人
NJg )S2]7 amalgamation 合并
4-oaq'//BT ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
x !n8Wx ambit of charges 征税范围；收费范围
T _fM \jdI amended valuation 经修订的估值
+ .QJZo_ American Commodities Exchange 美国商品交易所
YRU95K [ American Express Bank Limited 美国运通银行
H'&[kgnQ@ American Stock Exchange 美国证券交易所
/25Ay amortization 摊销
s13 3N? amount due from banks 存放银行同业的款项
0x fF amount due from banks abroad 存放海外银行同业的款项
7\yh<?`V8 amount due from holding companies 控股公司欠款
k +Cwnp amount due from local banks 存放本港银行同业的款项
&"^U=f@v amount due to banks 银行同业的存款
`7R-2
w<b? amount due to banks abroad 海外银行同业的存款
b8glZb*$ amount due to holding companies 控股公司存款
gKtgW&PYm amount due to local banks 本港银行同业的存款
=X7_!vSv amount due to outport banks 外埠银行同业的存款
U+&Eps&NI amount for note issue 发行纸币的款额
xL"O~ jTS amount of bond 担保契据的款额
t$rla _rbY amount of consideration 代价款额
k `J|]99Wb amount of contribution 供款数额
I8uFMP amount of indebtedness 负债款额
kq@~QI?9 amount of principal of the loan 贷款本金额
/dHIm`. Z amount of rates chargeable 应征差饷数额
uc/W/c u, amount of share capital 股本额
|mc c?*%t8 amount of sums assured 承保款额
pk0{*Z?@ amount of variation 变动幅度
^%!#Q]. amount of vote 拨款数额
y2=yh30L0E amount payable 应付款额
~EU\\;1Rmq amount receivable 应收款额
WWATG = Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#\\|:`YV analysis 分析
L[!||5y ancillary risk 附属风险
.AZwVP< annual account 周年帐目；周年帐目报表；年度决算；年结
w1 eFm:' annual accounting date 年结日期
n/S+0uT annual allowance 每年免税额；年积金；年度津贴；年津
8#/y`ul annual balance 年度余额
G=| ~SYz annual disposable income 每年可动用收入
oXU b_/ annual estimates 周年预算
&^l(RBp]0 annual fee 年费
13+. > annual general meeting 周年大会
^!gq_x annual growth rate 年增率；每年增长率
fElFyOo+ annual long-term supplement 长期个案每年补助金
/i#";~sO annual pensionable emolument 可供计算退休金的年薪
2+ywl}9 annual report 年报
?hViOh$. Annual Report on the Consumer Price Index 《消费物价指数年报》
lSc=c-iOv annual return 周年报表；周年申报表；每年报税表格
W6B"QbHYz Annual Return Rules 《周年报表规则》
gF sqCx<q annual review of consumer prices 每年消费物价回顾
Eihn%Esa annual roll-forward basis 逐年延展方式
K D?b|y @ annual salary 年薪
bP> Kx-%q annual statement 年度报表；年度决算表
tS- gaT`T 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
D}Sww5ZmP annuitant 年金受益人
/Q_ Dd annuity 年金
<. *bJ annuity contract 年金合约
l>KkAA annuity on human life 人寿年金
lc3Gu78 A/ antecedent debt 先前的债项
M=3gV?N ante-dated cheque 倒填日期支票
%r8;i anticipated expenditure 预期开支
g/VV 2^, anticipated net profit 预期纯利
<y?=;54a anticipated revenue 预期收入
`evF?t11X anti-inflation measure 反通货膨胀措施
&x UD ( anti-inflationary stance 反通货膨胀立场
qHvUBx0 apparent deficit 表面赤字
S a
kew apparent financial solvency 表面偿债能力
CP0'pL=; apparent partner 表面合伙人
u1=K#5^ application for personal assessment 个人入息课税申请书
7*"Jx}eM application of fund 资金应用
5JHEBw5W% application to release as liquidator and to destruct the books of accounts and documents
MdmN7 > 申请免除清盘人职务及毁灭帐簿与文件
!#=3>\np+X appointed actuary 委任精算师
P^tT g appointed auditor 委任核数师；委任审计师
(|NC xey appointed trustee 委任的受托人
l qKj;' appointer 委任人
!-%XrU8o3 apportioned pro rata 按比例分摊
6q6xqr:W apportionment 分配；分摊
72 |O&`O Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
e~d=e3m Bp apportionment formula 分摊方程式
h9/fD5 apportionment of estate duty 遗产税的分摊
" %p7ft appraisal 估价；评估
T^(> 8/O appreciable growth 可观增长
e[s}tjx appreciable impact 显着影响
P-3f51 Q appreciable increase 可观增长
=1@LMIi5x appreciation 增值；升值
EC 1|$Co appreciation against other currencies 相对其他货币升值
6|~^P!& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9\c]I0)3p appreciation tax 增值税
cv G*p|| appropriation 拨款；拨用；拨付
M&/%qF15 appropriation account 拨款帐目
?{e}ouKYX1 Appropriation Bill 拨款法案
5OzEY7K) appropriation-in-aid system 补助拨款办法
!& 9(D ^ approved assets 核准资产
gKQV 99 approved basket stock 认可一篮子证券
W"GW[~
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eLnS1w 2 approved charitable donation 认可慈善捐款
1m#.f=u{R approved charitable institution 认可慈善机构
P%gA` j approved currency 核准货币；认可货币
EO~L.E%W approved estimates 核准预算
kwL|gO1L approved estimates of expenditure 核准开支预算
7ej u%d approved overseas insurer 核准海外保险人
p 4*L}Q approved overseas trust company 核准海外信托公司
*tgu@9b approved pooled investment fund 核准汇集投资基金
tW/g0lC % approved provident fund scheme 认可公积金计划
8| )^m[c& approved provision 核准拨款
@XXPJq;J approved redeemable share 核准可赎回股份
WgqSw %:$H approved regional stock 认可地区性证券
m\X\Xp~A approved retirement scheme 认可退休金计划
J=k=cF UX approved subordinated loan 核准附属贷款
_+'!l'` arbitrage 套戥；套汇；套利
-Ep# q&\ arbitrageur 套戥者；套汇者
%,~?;JAj arbitrary amount 临时款项
28 ` s+sH arrangement 措施；安排；协定
3% 5a&b arrears 欠款
&Jc atI arrears of pay 欠付薪酬
-5 D<zP/ arrears of revenue 逾期未收税款；逾期未收的帐项
%1.F;-GdsW articles of association 组织章程；组织细则；组织章程细则
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"0/Y\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{(!JYz~P ascertainment of profit 确定利润
1 l"2 ~k "Asia Clear" “亚洲结算系统”
rM"27ud[`_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
d?T!)w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b5LToy: Asian Development Fund [ADF] 亚洲发展基金
`Y5LAt: Asian dollar bond 亚洲美元债券
-(]C FnD_N Asian dollar market 亚洲美元市场
f!`? _ Asian dollar rate 亚洲美元利率
N)G HQlgH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G(TFv\`vH Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
b&mA1w[W] asked price 沽盘；喊价；索价；卖方报价
# Pp:H/ b assessable income 应评税入息
Rd5_{F assessable loss 应评税亏损
6 6,(yxg assessable profit 应评税利润
fg3Jv* assessable value 应评税值
c|;n)as9(% assessed profit 估定利润
.8u@/f%pV assessed value 经评估价值
#Uu,yHMv:; assessment 评税；评定；估价；评税单
W>C?a=r~ assessment number 评税编号；估价编号
YnRO>` assessment of additional tax 补加税评税
"`V@?+3 assessment of performance 业绩评估；实绩评价
BB\ GrD Assessor 评税主任
ws+ '* 7 asset price bubbles 资产价格泡沫
^`'\eEa asset-backed securities 具资产保证的证券
;Pt8\X assets accretion 资产增值
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assets and liabilities 资产与负债
+tT" assets betterment statement 资产递增表；资产改进表
} &B6 assets lending 实物放款；有抵押贷款
ypx~WXFK assets of the company passing on the death 死者去世时转移的公司资产
W.MZN4= assets pledged as security for liabilities 用作负债抵押的资产
_huJ*W7lR assets portfolio 资产投资组合
wW1VOj=6V" assets price 资产价格
{zvaZY|K" assets quality 资产质素
m^}|LB:5 assets realization 资产变现
Cl<! S` assets refinancing arrangement 资产再集资安排
P:4"~ ]} assets securitization 资产证券化
dAx
? , assets situated outside Hong Kong 在香港以外地方的资产
i[IFD]Xy!j assets stripping 削减资产；拆卖资产
Lo{wTYt:J assets value 资产值
,"(G assignee 承让人
)>:~XA|? assignment 转让；转让书；转让契
TA-2{=8 assignment of interest 权益转让
: LY. C<8 assignment of letters patent and trade mark 专利证书及商标转让
JM|HnyI assignment of property 物业转让；物业转让书
jJ$B^Y"4 assignment right 转让权
!SW0iq[7j assignor 转让人
<@KIDZYC associate 有联系的人；有关连人士；相联者；合伙人；联系人
<&l$xn Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
MmN{f~Kq9 associate member 附属会员
#0aBQ+_8H associated body corporate 相联法人团体
eTvWkpK+ associated company 相联公司；联属公司
;+E]F8G9r associated corporation 相联法团
X$we\t Association of Chartered Certified Accountants [ACCA] [United Kingdom]
# dUKG8-HJ 公认会计师公会〔英国〕
{MUi K 5: Association of Futures Exchange Brokers 香港期货经纪协会
e"% TU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
gHBv Q1g association of underwriters 承保人组织
1fS &KO{a assumption of control 接管
DOKe. k assurance 担保；保险；转易；转易书
{x_.QWe5 assurance of interest 权益的转易
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" at 19XX price 按一九ＸＸ年价格计算
Hyy b0c^= at a discount 按赔价计算；按贴水价格计算；打折扣
QIGU i,R at a premium 按溢价计算；按升水价格计算
ey D V911 at call 通知付款；按通知
C6;2Dd]" N at constant market price 按固定市价计算
[g/D<g5O at constant price 按固定价格计算
>,{s Fc at cost 按成本计算
Q^Cm 3|ZO at current market price 按当时市价计算；按现时市价计算
BqNeY<zB* at current price 按当时价格计算；按现时价格计算
f47]gtB - at factor cost 按要素成本计算；按生产要素成本计算
EVX3uC}{ at money-of-the-day price 按付款当日价格计算
ju{Y6XJ) at or better 按指定或较佳价位〔买卖指令〕
B-rE8 \ at par 按面值计算；平价
b?i+nh qI at sight 见票即付
d^aVP at the close 按收市盘
*=!e, at the opening 按开市盘
.P)lQk\ attestation 见证；见证条款
~DInd-<5 at-the-money option 平价期权
o:AfEoH"~ attorney 受权人；受托代表人
@./h$]6 attornment 新拥有人承认书
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3%>)gk: attributable profit 可归属利润
z!"vez attributable share value 可归属股份价值
4|`>}Nu Auckland Stock Exchange 奥克兰证券交易所
+twoUn{# auction 拍卖
?7 aZU auctioneer 拍卖商
DO*U7V02 audit 审计；核数
sE% $]Jp Audit Commission 审计署
XGx[Ny_A2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*vD.\e~ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
\FVfV`x audit review 帐目审查
\"a{\E,{; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a V 'bI audited account 审计帐目；经审计的帐目
;t{q]"? W audited annual account 经审计的周年帐目
o6[.$C audited balance sheet 经审计的资产负债表
) @N d3Z auditor 核数师；核数主任；审计师
ZZT #V%Q=u auditor's certificate 核数师证明书；审计师证明书
,0W^"f.g{m auditor's report 核数师报告；审计师报告
5g7@Dj,. Aussie bond 澳元债券
e?]5q ez austerity budget 紧缩预算
W "'6 M=* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$y8-JR~ Australia All Ordinaries Index 澳洲所有普通股票指数
1D*=ZkA) Australian Dollar [AUD] 澳元
1|MRXK Australian Options Market 澳大利亚期权市场
]y0Y ( Australian Securities Commission 澳洲证券事务监察委员会
} <0 4\t? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'I]XX==_ Australian Stock Exchange 澳大利亚证券交易所
)!"f Uz$ Austrian Schilling [ATS] 奥地利先令
+-!E% $ authentication 认证；鉴证
S\A/*!%~y authority to purchase 委托购买证；委购书
X2|~(* authorization 认可；核准；授权；授权书
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g "W6` authorization by direction 指示授权
(I >Ch) ' authorization by instruction 指令授权
D@b GJc0 authorization by warrant 令状授权
0B`X056|"| authorization of unit trust 单位信托的认可
tqGrhOt authorized agent 指定代理人
JXB)'d0 authorized capital 法定资本
w>%@Ug[" authorized clerk 出市员
nq M7Is authorized dealer 认可交易商
FJ;I1~?? authorized financial institution 认可财务机构
YaC%69C' authorized fund 认可基金
FH~:&; authorized fund house 获授权的基金公司；认可基金公司
!T`oHs authorized institution 认可机构
dJ"M#X!Zu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'#'noB ;,
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Huev D y4 authorized insurer 获授权保险人；获认可承保人
`L'g<VK; authorized investment 特准投资项目
RxP H[ 7oZ authorized person 获授权人
yix[zfQt0 authorized representative 获授权代表
6zi>Q?] 1 authorized share capital 法定股本
<CyU9`ye automated quotation system 自动报价系统
]q]xU, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3:+9H }Q 自动交易系统〔香港期货交易所有限公司〕
'C[tPP automatic adjustment mechanism 自动调整机制
m{ /7)2. automatic adjustment system 自动调整系统
C-&ymJC| Automatic Clearing House 自动票据交换所
f<YYo automatic exchange rates accumulation system 自动化汇率累集系统
y}?|+/ dN Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
OEW'bT) automatic teller machine [ATM] 自动柜员机
ETp?R WXX autopay 自动转帐
uZ+bo & available assets 可用资产
80=0S^gEZ available fiscal reserve 现存财政储备
j6m;03<| available profit 可用利润
K zWo}tT Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
'R 7 \ average 平均；平均数；海损
V@
>(xe7 average basic salary 平均基本薪金
Cr.YSW g)4 average consumer expenditure 平均消费开支；一般消费开支
!jj`Ht) average cost 平均成本
$YSX E
: average cost of land production 增辟土地平均成本
jeC=s~ average daily turnover 平均每日成交额
2cMC ZuO average daily wage rate 平均每日工资率
n|i:4 D average expenditure pattern 平均开支模式
R f:.'/<^ average growth rate 平均增长率
l(t&<O(m9 average net fixed assets 固定资产平均净值
~t6q-P average of relatives 相对价格平均数
-o ).<&# average price 平均价格
FdU]!GO- X average propensity to consume 平均消费倾向；一般消费倾向
Gw*Tz" average propensity to save 平均储蓄倾向；一般储蓄倾向
;*(-8R/ average rate 平均率
X6Ha C+P average revenue 平均收入；平均收益
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F@i average stock 平均库存；平均存货
MEDh average yearly rent 平均年租
7L!JP:v avoidance of double taxation 避免双重课税
9d5$cV avoidance of tax 避税
