A:
8 (&Jy RT A share Ａ股；甲类股份
- y;SR+ abatement of tax 减税；减扣免税额
]W-l1 ABN AMRO Bank N.V. 荷兰银行
nJ<h}*[ above-the-line expenditure 线上项目支出；经常预算支出
Y<0
[_+( above-the-line receipt 线上项目收入；经常预算收入
/:iO:g1 ABSA Asia Limited 南非联合亚洲有限公司
OQIQ absolute change 绝对数值变更
ov.7FZ+ absolute expenditure 实际开支
>v F=}1_L absolute guideline figure 绝对准则数字
B[w~bW|K absolute interest 绝对权益
\#Ez ["mD
absolute order of discharge 绝对破产解除令
7+ QD=j- absolute profit margin 绝对利润幅度
j?K]0j; absolute value 实值；绝对值
BR;f! absolutely vested interest 绝对既得权益
q{?Po;\D absorbed cost 已吸收成本；已分摊成本
~ x-
R78' absorption 吸收；分摊；合并
#Y6'Q8g f absorption rate 吸收率；摊配率；分摊率
SO^:6GuJ ACB Finance Limited 亚洲商业财务有限公司
A6v<+`? acceptable form of reciprocity 合理的互惠条件
{p@u H<) acceptable rate 适当利率；适当汇率
Au(zvgP acceptance agreement 承兑协议
K"B2
SsC acceptance for honour 参加承兑
*(5y;1KU acceptor 承兑人；接受人；受票人
k \rzvo=U acceptor for honour 参加承兑人
/2Q@M> accident insurance 意外保险
T>,3V:X Accident Insurance Association of Hong Kong 香港意外保险公会
G41 gil6k accident insurance scheme 意外保险计划
P0WI QG+ accident year basis 意外年度基准
N' [bA accommodation 通融；贷款
7) aitDD accommodation bill 通融票据；空头票据
Yz4)Q1 accommodation party 汇票代发人
+c$]Q-( account balance 帐户余额；帐户结余
L>V Z-j account book 帐簿
QwPL y O account collected in advance 预收款项
Y?G\@ 6 account current book 往来帐簿
HF>Gf2- C account of after-acquired property 事后取得的财产报告
b /65Q&g' account of defaulter 拖欠帐目
j}}:&>; account payable 应付帐款
@=4K%SCw account payee only [A/C payee only] 只可转帐；存入收款人帐户
FrXFm+8
F account receivable 应收帐款
l, 5<g-r
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p!5= 1$ account statement 结单；帐单；会计财务报表
:KY920/, account title 帐户名称；会计科目
L7oLV?k accountant's report 会计师报告
el
GP2x#: Accountant's Report Rules 会计师报告规则
".aypD)W accounting and auditing procedure 会计与审计程序；会计与核数程序
yM}b Accounting Arrangements 《会计安排》
mq xgrb7 accounting basis 会计基础
&-^|n*=g6 accounting by Official Receiver 破产管理署署长呈交的帐目
6~g`B<(? Accounting Circular 《会计通告》
?M?S+@( accounting class 会计类别
Zq w xi1 accounting date 记帐日期；会计结算日期
fT9z 4[M accounting for money 款项核算
/HCd52 Accounting Officer 会计主任
1HOYp*{#wP accounting period 会计报告期；会计期
f`Km ctI accounting policy 会计政策；会计方针
;:(kVdb accounting practice 会计惯例
l -|hvv5g accounting principle 会计准则
{c5%.<O accounting record 会计记录
s>y=-7:N accounting report 会计报告
Mle @.IIT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
P%HvL4R Accounting Society of China 中国会计学会
4?Mb>\n%<^ accounting statement 会计报表
`U:W (\L accounting system 会计制度；会计系统
LObS
7U accounting transaction 会计事项；帐务交易
NR3]MGBKv accounting treatment 会计处理
Tc{r;:'G< accounting year 会计年度
QUa_gYp0v accretion 增值；添加
Om
#m": accrual 应计项目；应累算数目
Cm)_xnv accrual basis 应计制；权责发生制
*5KV DOd
accrual basis accounting 应计制会计；权责发生制会计
F!v`. _] accrue 应累算；应计
="%nW3e@ accrued benefit 应累算利益
#'"zyidu accrued charges 应计费用
:|%dV}j accrued cumulative preference share dividend 应累算的累积优先股股息
;uw`6 KJ accrued expenses 应累算费用
GS),rN Bur accrued interest payable 应付利息；应计未付利息
iCA!=%M@D accrued interest receivable 应收利息；应计未收利息
WSA;p=_ accrued right 累算权益
c*0pF=3 accruing profit 应累算的利润
:=J~t@ accumulated fiscal reserve 累积财政储备
;qM
I3 wF accumulated profit 累积利润；滚存溢利
m~KG B" accumulated reserve 累积储备
pUs:r0B accumulation of surplus income 累积收益盈余
jpND" `Q acquired assets 既得资产
<PBrW#:' acquisition 收购；购置；取得
bcgh} D acquisition cost 购置成本
HK~uu5j acquisition expenses 购置费用
?$ rSbw acquisition of 100% interest 收购全部股权
z'cK,psq( acquisition of control 取得控制权
Ie 3
F acquisition of fixed assets 购置固定资产
!@ERAPu k acquisition of shell “买壳”
I%dFVt@ acquisition price 收购价
&zVF!xNy& act of God 天灾
~( %TQY5 acting partner 执事合伙人
U}9B
wr^ active market 买卖活跃的市场；交投畅旺的市场；旺市
JzhbuWwF- active partner 积极参与的合伙人
K \?b6;ea active trading 交投活跃
fC!]M hA"i actual circulation 实际流通
6.]x@=Wm actual cost 实际成本
k_A. aYe actual expenditure 实际开支；实际支出
3hzI6otKS actual income 实际入息；实际收入；实际收益
dWC[p actual market 现货市场
ts2;?`~ actual price 现货价；实际价格
Q~/TqG
U actual profit 实际利润
iUcDj: actual quotation 实盘；实际价位；实际报价
ujF*'*@\
actual year basis 按实际年度计算
OG\TrW-ug actuals 实货
tx-HY<
actuarial investigation 精算调查
GyE-fB4C actuarial principle 精算原则
yn;h.m [): actuarial report 精算师报告
7_ $Xt)Y{ Actuarial Society of Hong Kong 香港精算学会
d1=kHU4_9 actuarial valuation 精算师估值
KH4
5A'o actuary 精算师
ym,UJs& ad referendum agreement 暂定协议；有待覆核的协定
|T53m;D ad valorem duty 从价税；按值征税
G]q1_q4P1? ad valorem duty system 从价税制
zE" ME*ou ad valorem fee 从价费
}m6zu'CV ad valorem tariff 从价关税
(h8M additional allowance 额外免税额
}P[x Z_S1 additional amount for unexpired risk 未过期风险的额外款额
Z<@Kkbj additional assessable profit 补加应评税利润
!P*1^8b`f additional assessment 补加评税
8=
jl]q$< additional commitment 额外承担
~T<y p additional commitment vote 额外承担拨款
MPt:bf# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#& +0hS additional dependent parent allowance 供养父母额外免税额
{3RY4HVT? additional provision 额外拨款
Qz* !jwg additional stamp duty 附加印花税
!f~ =p additional tax 补加税罚款；补加税款
\k?uh+xl Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
JX_hLy@` adjudged bankrupt 被裁定破产
_C ` cO adjudicated bankrupt 裁定破产人
dQfV dqg adjudication fee 裁定费；评定印花税额手续费；评估契据费
1i;-mYGaMn adjudication of bankruptcy 裁定破产；宣告破产
a9 rn[n1Q adjudication of insolvency 裁定无力偿还债务
$+` YP adjusted actual 经调整的实数；调整后的实数
:Mz$~o< adjusted current assets 经调整的流动资产；调整后的流动资产
imcq
H adjusted figure 经调整的数字；调整后的数额
voRr9E*n adjusted liabilities 经调整的负债；调整后的负债
kz]v XJ adjusted loss 经调整的亏损；调整后的亏损
F.P4c:GD 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
7I~ Ww{ adjusted profit 经调整的利润；调整后的利润
=$` xis\ adjusted surplus 经调整的盈余额；调整后的盈余额
_akC^h T adjusted value 经调整的价值；调整后的价值
f&+=eUp adjustment 调整；修订；理算〔保险〕
K-Bf=7F, adjustment centre 调剂中心
J( *Q t F adjustment lag 调整过程的时间差距；调整时差
+ QcgLq adjustment mechanism 调整机制
w,L P M+ adjustment of loss 亏损调整
[n/'JeG5 adjustment process 调整过程；调整程序
+QN Fu){G adjustment range 调整幅度
D3#/*Ky administered exchange rate 受管制汇率
%JB FG.+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+hdD*}qauC administration expenses 行政费用
*hI administration fee 手续费；行政费
oY@ 4G)5 administration in bankruptcy 破产管理
H\ A!oB,sw administration order 遗产管理令
8>.l 4:` administrator 管理人；遗产管理人
jg8j>" Vj> administrator of the estate 遗产管理人
0RY{y n3 admission of debt 债项承认书
JZ6{W admission of proof 接纳债权证明
a / !!Y@7 advance 放贷款项；垫付款项；预支款项；预付款项
b#p)bcz!I advance account 暂支帐目；预付款帐户
BXgAohg! advance compensation 预付补偿金
/E'c y advance from shareholder 股东垫款
h?wNmLre advance pending reimbursement 预支以待日后付还
x2B~1edf advanced economy 先进经济体系
Sbub | advancement 预付；预付财产
#W#GI"K advances warrant 垫款令
O_8ERxj
g] advancing 贷出
aVv$k adverse balance 逆差
f(.@ ]eu
X adverse exchange 逆汇
reml|!F-) advertisement addressed to shareholders 在报章刊登的致股东通告
3nt&Sf advice for collection 托收通知书
wCiDvHF5+C advice of drawing 提款通知书；汇票通知书
n`"; ctQT advice of payment 付款通知
fs a Advisory Committee [Securities and Futures Commission]
#~um F%# 谘询委员会〔证券及期货事务监察委员会〕
ND[u$N+5x" Advisory Committee on Diversification 经济多元化谘询委员会
JpN]j` affidavit 誓章；遗产申报誓章
EL+6u>\- k affidavit of no receipt 述明无收款的誓章
J_tj9+r^ affiliate 联号；联营公司；附属公司
D*+uH;ws affiliated company 附属公司；联号；联营公司
K
@3 yS8F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1aKYxjYM affordability 负担能力
*<*{gO?Q4 African Development Bank [AfDB] 非洲开发银行
0'!v -`. after-acquired property 事后取得的财产
m#SDB6l
after-hours dealing 市后交易
;+]9KIa_Pq after-tax profit 税后盈利；税后利润；税后溢利
Dt,b\6 agency agreement 代理协议
0; z-I"N agency expenses 代理机构的开支
yoTbIQ agency fee 代理费
*_ d+c G Agency Law 《代理法》
/sY(/ J E agent 代理人；承销人
=T5vu~[J/e agent of company 公司代理人
UF)rBAv(/ agent's fee 代理人费；经纪费
Zd@'s.,J aggregate 总计；总数；总体数字
<VV./W8e9 aggregate amount 总款额；总额
xq_%|p}y aggregate assets and liabilities 总体资产与负债
hNB;29r~ aggregate at constant price 按固定价格计算的总体数字
-o\$.Q3 aggregate demand 总需求
% zE_Q aggregate gross position 总持仓量
G)\s{qk aggregate limit 总限额
dsP|j (y aggregate of salaries tax 合计薪俸税
|K?fV L aggregate performance 总体表现；总体业绩
g|*2O}< aggregate supply 总体供应
Q jET u aggregate surplus 总盈余
!=C4=xv aggregate total 整体总额
<)y44x|S' aggregate value 总值；合计价值
(g, lDU[= aggregated basis 合计基准
Q\G8R^9j p aggregated net chargeable income 合计应课税入息实额
Izq]n R aggregation 合并计算；合计；总和
BQWEC,*N aggregation of incomes of husband and wife 夫妇入息合并计算
!}wJ+R ^2 aggregation of property 财产的总和
&T?>Kx agio 差价；贴水
HM%n`1ZU Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
P_+S;(QQ~d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>B$ZKE 《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》
A+% oE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:kS A^w8 《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》
D+{h@^C9Z Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?&Si P-G 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0gPz|v>z agreement for a settlement 授产协议
($*bwqp]} agreement for assignment 转让协议
"- xm+7 agreement for sale 售卖协议；买卖协议
y
X ZZ)i_ agreement for sale and purchase 买卖协议
DZ~w8v7V agreement for the payment of interest 支付利息协议
]c{Zh?0 agreement for the repayment of money 还款协议
_3<J!$]&p agreement of reinsurance 再保险协议
kzr9-$eb Agricultural Bank of China 中国农业银行
:@w
;no>=* air passenger departure tax 飞机乘客离境税
]k Ls2? \ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0-"ps ]X airport tax 机场税
R`ajll1 alcohol duty 酒精税
=O~1L m; alienation 让与；让渡；转让
]g-(|X~> alimony 生活费；赡养费
x8%Q TTY All Ordinaries Index [AOI] 所有普通股指数
}xTTz,Oj$ all risks 全险；综合险
kXS_:f;M All Sales Record for Stock Market 《股票市场成交报告》
lZCvH1&" Allied Capital Resources Limited 新联财务有限公司
yA*~ O$~Y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2|F.J G^ allocation letter 拨款信件
aNb=gj Lpt allocation of fund 分配款项；预留款项
VVeO>j d allocation of profit 利润分配；溢利分配
c38RE,4U allocation warrant 拨款令
}Q_IqI[7 allotment 分配；配股
q /EK ]B allotment notice 股份配售通知；配股通知
ghd~p@4 allotment of shares 股份分配
<lZyUd allowable 可获宽免；免税的
|Hg )!5EJ allowable business loss 可扣除的营业亏损
=-jk p allowable expenses 可扣税的支出
(V @g?|LZ allowance 免税额；津贴；备抵；准备金
&'V_80vA allowance for debts 债项的免税额
x|*v(,7b]! allowance for depreciation by wear and tear 耗损折旧免税额
x{<WJ|'B allowance for funeral expenses 殡殓费的免税额
$7gzu4f allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!%J;dOcU allowance for repairs and outgoings 修葺及支出方面的免税额
SQ5SvYH allowance to debtor 给债务人的津贴
/ _v5 B> alteration of capital 资本更改
YI b5jK ` alternate trustee 候补受托人
*%(8z~(\ amalgamation 合并
)0`; leli ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=IV_yor ambit of charges 征税范围；收费范围
])}{GW amended valuation 经修订的估值
&H,5f # American Commodities Exchange 美国商品交易所
q a#Fa)g* American Express Bank Limited 美国运通银行
@B5@3zYs American Stock Exchange 美国证券交易所
+ Y(cs&V* amortization 摊销
<&TAN L amount due from banks 存放银行同业的款项
iZ#dS}VlJ amount due from banks abroad 存放海外银行同业的款项
/S1EQ%_ amount due from holding companies 控股公司欠款
r<V]MwO= amount due from local banks 存放本港银行同业的款项
>
C{^{?~u amount due to banks 银行同业的存款
mbv\Gn#> amount due to banks abroad 海外银行同业的存款
`x$d8(1J`# amount due to holding companies 控股公司存款
@/H1}pM~ amount due to local banks 本港银行同业的存款
Je2o('MA amount due to outport banks 外埠银行同业的存款
* X\i=
K! amount for note issue 发行纸币的款额
1i#uKKwE amount of bond 担保契据的款额
r&)/3^S ' amount of consideration 代价款额
0F=UZf& amount of contribution 供款数额
K"VphKvR amount of indebtedness 负债款额
LtbL[z>] amount of principal of the loan 贷款本金额
s4P8PDhz amount of rates chargeable 应征差饷数额
n l Xg8t^G amount of share capital 股本额
& S_gNa amount of sums assured 承保款额
,kuJWaUC@ amount of variation 变动幅度
{"!V&} amount of vote 拨款数额
+l@H[r;$ amount payable 应付款额
3 8pw amount receivable 应收款额
m9Gyjr'L Amsterdam Stock Exchange 阿姆斯特丹证券交易所
so W. analysis 分析
7&X U]I ancillary risk 附属风险
|\@e annual account 周年帐目；周年帐目报表；年度决算；年结
?{%P9I annual accounting date 年结日期
5+rYk|*D+k annual allowance 每年免税额；年积金；年度津贴；年津
5tHv'@ annual balance 年度余额
'IBs/9=ZC annual disposable income 每年可动用收入
Dk| S`3 annual estimates 周年预算
-(~Tu>KaH annual fee 年费
l"o@.C} f/ annual general meeting 周年大会
6=A2Y:8 annual growth rate 年增率；每年增长率
%75|+((fC annual long-term supplement 长期个案每年补助金
znhe]&Fw annual pensionable emolument 可供计算退休金的年薪
D /:~# ) annual report 年报
QR2J;Oj_ Annual Report on the Consumer Price Index 《消费物价指数年报》
" jn@S- annual return 周年报表；周年申报表；每年报税表格
yw"FI!M Annual Return Rules 《周年报表规则》
>WE3$Q>bi annual review of consumer prices 每年消费物价回顾
>4}+\ Q`S annual roll-forward basis 逐年延展方式
Bk a\0+ annual salary 年薪
2/=CrK annual statement 年度报表；年度决算表
)`F ? {Sg 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
#Bj{
4OeV annuitant 年金受益人
N~l(ng9'U annuity 年金
S mo^/K`f9 annuity contract 年金合约
[%;LZZgl annuity on human life 人寿年金
O^G/( antecedent debt 先前的债项
l*uNi47| ante-dated cheque 倒填日期支票
'IP'g,o++ anticipated expenditure 预期开支
NZ 9=hI;iM anticipated net profit 预期纯利
GBtBmV/` anticipated revenue 预期收入
'@2pOq anti-inflation measure 反通货膨胀措施
NSHWs%Zc anti-inflationary stance 反通货膨胀立场
NLw#b?% apparent deficit 表面赤字
'P32G?1C&p apparent financial solvency 表面偿债能力
Y oNg3 apparent partner 表面合伙人
T
n Ad! application for personal assessment 个人入息课税申请书
iU9de application of fund 资金应用
OgyETSN8C application to release as liquidator and to destruct the books of accounts and documents
4pV.R5: 申请免除清盘人职务及毁灭帐簿与文件
&|iFhf[o appointed actuary 委任精算师
:y !e6 appointed auditor 委任核数师；委任审计师
Namw[Tg J appointed trustee 委任的受托人
C>$5<bx appointer 委任人
8NudY3cU! apportioned pro rata 按比例分摊
_ot4HmD apportionment 分配；分摊
h|yv*1/| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
G ^p>fy~ apportionment formula 分摊方程式
Xw`vf7z* apportionment of estate duty 遗产税的分摊
Ge@./SGT appraisal 估价；评估
d{hb gUSj appreciable growth 可观增长
\v9IbU*j s appreciable impact 显着影响
~-GgVi*I appreciable increase 可观增长
u@}((V appreciation 增值；升值
T=:O(R1*0 appreciation against other currencies 相对其他货币升值
?,%vndI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)s,L: {< appreciation tax 增值税
!~04^( appropriation 拨款；拨用；拨付
}D xXt appropriation account 拨款帐目
*rSMD_> Appropriation Bill 拨款法案
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KPuk' appropriation-in-aid system 补助拨款办法
Wd_bDZQ approved assets 核准资产
OZ&J'Y approved basket stock 认可一篮子证券
n*CH,fih: approved budget 核准预算
ylLQKdcL approved charitable donation 认可慈善捐款
upQ:C>S approved charitable institution 认可慈善机构
T.d+@ZV<# approved currency 核准货币；认可货币
Q7&Yy25 approved estimates 核准预算
#R"9( Q& approved estimates of expenditure 核准开支预算
{\ P$5O{% approved overseas insurer 核准海外保险人
?} m/Q"!1 approved overseas trust company 核准海外信托公司
WfB A5 approved pooled investment fund 核准汇集投资基金
Tc, Bv7: approved provident fund scheme 认可公积金计划
l^:m!SA_ approved provision 核准拨款
"u Xl approved redeemable share 核准可赎回股份
C&bw1`XJf approved regional stock 认可地区性证券
699z@>$} approved retirement scheme 认可退休金计划
Z8(1QU,~2 approved subordinated loan 核准附属贷款
W tnZF]1:u arbitrage 套戥；套汇；套利
.UakO,"z arbitrageur 套戥者；套汇者
rhMsZ={M arbitrary amount 临时款项
x6* {@J&5* arrangement 措施；安排；协定
kCL)F\v"iT arrears 欠款
I$\dT 1m$ arrears of pay 欠付薪酬
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c arrears of revenue 逾期未收税款；逾期未收的帐项
$@FD01h.t3 articles of association 组织章程；组织细则；组织章程细则
m/ | >4~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(Z=ziopDE ascertainment of profit 确定利润
mwZesSxB_ "Asia Clear" “亚洲结算系统”
XPd>DH(Yc Asia Commercial Bank Ltd. 亚洲商业银行有限公司
`i8osX[ &p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
a~S f~ka Asian Development Fund [ADF] 亚洲发展基金
8*6vX! Z| Asian dollar bond 亚洲美元债券
~7Kqc\/H&I Asian dollar market 亚洲美元市场
r*N:-I~z Asian dollar rate 亚洲美元利率
X |.'_6l. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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*Gs>4U Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
jx!) N> asked price 沽盘；喊价；索价；卖方报价
pB@8b$8(Z assessable income 应评税入息
'BpK(PlUh assessable loss 应评税亏损
pNcNU[c assessable profit 应评税利润
L=ia L[zdJ assessable value 应评税值
+)^F9LPl assessed profit 估定利润
[N$da=`wv assessed value 经评估价值
`mQY%p| assessment 评税；评定；估价；评税单
muQH!Q assessment number 评税编号；估价编号
`x lsvK> assessment of additional tax 补加税评税
H?sl_3- # assessment of performance 业绩评估；实绩评价
9.qI hg Assessor 评税主任
>>rW- & asset price bubbles 资产价格泡沫
?t 'ZX~k asset-backed securities 具资产保证的证券
3q R@$pm assets accretion 资产增值
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[ assets and liabilities 资产与负债
XASoS5 assets betterment statement 资产递增表；资产改进表
lJi'%bOi assets lending 实物放款；有抵押贷款
4-eb& assets of the company passing on the death 死者去世时转移的公司资产
-9~kp'_a assets pledged as security for liabilities 用作负债抵押的资产
L5(rP\B assets portfolio 资产投资组合
' jZ2^ assets price 资产价格
v! E0/
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E8T4Nh_ assets realization 资产变现
HelC_%#^ assets refinancing arrangement 资产再集资安排
c ^G\w +_ assets securitization 资产证券化
(?J6 vK}S assets situated outside Hong Kong 在香港以外地方的资产
Cc0`Y lx~( assets stripping 削减资产；拆卖资产
x1Q}B assets value 资产值
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u(ysN4` assignee 承让人
TYw0#ZXo assignment 转让；转让书；转让契
;9q3Fu R assignment of interest 权益转让
k~>9,=::d assignment of letters patent and trade mark 专利证书及商标转让
6TbDno/!' assignment of property 物业转让；物业转让书
') 5W assignment right 转让权
IPbdX@FeV assignor 转让人
rFM`ne<zh associate 有联系的人；有关连人士；相联者；合伙人；联系人
Cnd*%C PZ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Z@nM\/vLA associate member 附属会员
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'X_iiR8n@p associated company 相联公司；联属公司
V`TXn[7 associated corporation 相联法团
@es}bKP Association of Chartered Certified Accountants [ACCA] [United Kingdom]
RV.z xPw>> 公认会计师公会〔英国〕
$|C%G6!s?@ Association of Futures Exchange Brokers 香港期货经纪协会
yUq,9.6Ig Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5{zXh association of underwriters 承保人组织
q#pBlJ.LK assumption of control 接管
?Mp~^sgp' assurance 担保；保险；转易；转易书
!3DWz6u assurance of interest 权益的转易
U; ?%rM6 at 19XX price 按一九ＸＸ年价格计算
LbJ tU ! at a discount 按赔价计算；按贴水价格计算；打折扣
~q?IG5s*Z at a premium 按溢价计算；按升水价格计算
&vj+3<2 at call 通知付款；按通知
Bg-C:Ok 2' at constant market price 按固定市价计算
=w?- R \ at constant price 按固定价格计算
qRJg/~_h{ at cost 按成本计算
7 ,!Mm u at current market price 按当时市价计算；按现时市价计算
.bB_f7TH. at current price 按当时价格计算；按现时价格计算
{DI_i +2 at factor cost 按要素成本计算；按生产要素成本计算
f?dNTfQ3mi at money-of-the-day price 按付款当日价格计算
":"QsS#*"# at or better 按指定或较佳价位〔买卖指令〕
U_ V0 at par 按面值计算；平价
8d-; ;V at sight 见票即付
25l6@7q. at the close 按收市盘
+>.plvZhu at the opening 按开市盘
fNFdZ[qOd attestation 见证；见证条款
,y WTk ql at-the-money option 平价期权
?6p6O B attorney 受权人；受托代表人
eE>3=1d]w attornment 新拥有人承认书
X@b$C~+ attributable profit 可归属利润
E(4ti]'4 attributable share value 可归属股份价值
jHT 4I>\ Auckland Stock Exchange 奥克兰证券交易所
YUF!Y9! auction 拍卖
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#J"' auctioneer 拍卖商
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~ID[ audit 审计；核数
DGC -`z Audit Commission 审计署
Eg3rbqM- 8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
YZ7rs] A 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〕
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8D}5 [& audit review 帐目审查
r4gkSwy Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5dMIv<#T` audited account 审计帐目；经审计的帐目
C N"V w audited annual account 经审计的周年帐目
Vt5%A}.VQ audited balance sheet 经审计的资产负债表
j+*VP auditor 核数师；核数主任；审计师
@!Il!+^3 auditor's certificate 核数师证明书；审计师证明书
teUCK(;23 auditor's report 核数师报告；审计师报告
Ar'}#6 Aussie bond 澳元债券
BgA\l + austerity budget 紧缩预算
OZbwquF@ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
elWN-~ Australia All Ordinaries Index 澳洲所有普通股票指数
6[69|& Australian Dollar [AUD] 澳元
394u']M Australian Options Market 澳大利亚期权市场
A~ '2ki5$g Australian Securities Commission 澳洲证券事务监察委员会
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ZiU3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
B+jT|Y' Australian Stock Exchange 澳大利亚证券交易所
ynw^nmM Austrian Schilling [ATS] 奥地利先令
E,xCfS) authentication 认证；鉴证
xii*"n ~ authority to purchase 委托购买证；委购书
zr&K0a{hc authorization 认可；核准；授权；授权书
L-Xd3RCD authorization by direction 指示授权
Fz?ON1\ authorization by instruction 指令授权
Nk3 ]<#$ authorization by warrant 令状授权
Y">Q16( authorization of unit trust 单位信托的认可
D ,mFme authorized agent 指定代理人
H$Q$3Q!` authorized capital 法定资本
Y5-X)f authorized clerk 出市员
s$C;31k authorized dealer 认可交易商
W$EX6jTGI authorized financial institution 认可财务机构
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*{C:Y authorized fund 认可基金
3 _f Laf A authorized fund house 获授权的基金公司；认可基金公司
g"2@E authorized institution 认可机构
*Sz `=U7n authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<!y_L5S| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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authorized insurer 获授权保险人；获认可承保人
ZZ!d:1'7 authorized investment 特准投资项目
3 cT authorized person 获授权人
\Wt&z , authorized representative 获授权代表
Kw(/#C:$ authorized share capital 法定股本
S? r:=GS automated quotation system 自动报价系统
]}ff*W Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
l2 gI2Cioa 自动交易系统〔香港期货交易所有限公司〕
L^RyJ;^c automatic adjustment mechanism 自动调整机制
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z? automatic adjustment system 自动调整系统
>6 :slNM# Automatic Clearing House 自动票据交换所
bLCr h(< automatic exchange rates accumulation system 自动化汇率累集系统
&VR<'^> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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Ol automatic teller machine [ATM] 自动柜员机
+P~zn= autopay 自动转帐
To}L%) available assets 可用资产
U(3LeS;mr available fiscal reserve 现存财政储备
0K 7-i+\# available profit 可用利润
h6)hZ'z V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
MG8-1M average 平均；平均数；海损
^[&*B#( average basic salary 平均基本薪金
6du"^g average consumer expenditure 平均消费开支；一般消费开支
s_zZ@azJ average cost 平均成本
}=?r`J+Ev; average cost of land production 增辟土地平均成本
5c{=/} Y average daily turnover 平均每日成交额
++R-_oQ average daily wage rate 平均每日工资率
E4}MvV= average expenditure pattern 平均开支模式
4d!&.Qo9 average growth rate 平均增长率
A~*Wr+pv average net fixed assets 固定资产平均净值
sFSrMI#R average of relatives 相对价格平均数
O5_E"um average price 平均价格
ovm*,La)g average propensity to consume 平均消费倾向；一般消费倾向
QdO$,i ' average propensity to save 平均储蓄倾向；一般储蓄倾向
m1 \>v?=K average rate 平均率
T1n GBl\( average revenue 平均收入；平均收益
* fSa8CV average stock 平均库存；平均存货
RvDqo d average yearly rent 平均年租
"9LPq avoidance of double taxation 避免双重课税
BzTm[ `(h avoidance of tax 避税
