A:
Wx-rW A share Ａ股；甲类股份
~ aRcA|` abatement of tax 减税；减扣免税额
p|R]/C0f ABN AMRO Bank N.V. 荷兰银行
Rj {D#5 above-the-line expenditure 线上项目支出；经常预算支出
!8Q9RnGn above-the-line receipt 线上项目收入；经常预算收入
(1?k _!)T ABSA Asia Limited 南非联合亚洲有限公司
CiC@Z,ud` absolute change 绝对数值变更
p?eQN
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HZzdelo absolute guideline figure 绝对准则数字
,Y 2){8#l absolute interest 绝对权益
J|[`8 *8 absolute order of discharge 绝对破产解除令
Ov8{ny absolute profit margin 绝对利润幅度
X. <2]V7! absolute value 实值；绝对值
' $X}' u absolutely vested interest 绝对既得权益
@)m+b; absorbed cost 已吸收成本；已分摊成本
4p_@f^v~QH absorption 吸收；分摊；合并
HH,G3~EBF absorption rate 吸收率；摊配率；分摊率
>rzpYc'~w ACB Finance Limited 亚洲商业财务有限公司
S]& 7 acceptable form of reciprocity 合理的互惠条件
&1,qC,:! acceptable rate 适当利率；适当汇率
AJ-~F>gn acceptance agreement 承兑协议
DSx D531[A acceptance for honour 参加承兑
7( bE;(4 acceptor 承兑人；接受人；受票人
vCtag]H2@ acceptor for honour 参加承兑人
6d|%8.q 1 accident insurance 意外保险
zj9 aaZ} Accident Insurance Association of Hong Kong 香港意外保险公会
N^&T5cAC accident insurance scheme 意外保险计划
YfOO]{x,X accident year basis 意外年度基准
O{`r.H1', accommodation 通融；贷款
+ Ek('KOF accommodation bill 通融票据；空头票据
vt-5 3fa| accommodation party 汇票代发人
b-,]21 account balance 帐户余额；帐户结余
.6#Y- iJqc account book 帐簿
;l'kPUv([ account collected in advance 预收款项
ZV mgQ7m account current book 往来帐簿
}9ZcO\M account of after-acquired property 事后取得的财产报告
5T ;,wQ< account of defaulter 拖欠帐目
cE0Kvqe` account payable 应付帐款
$2\k| @)s account payee only [A/C payee only] 只可转帐；存入收款人帐户
YC0FXN V account receivable 应收帐款
} ~#^FFe account receivable report 应收帐款报表
;R .l?Bg account statement 结单；帐单；会计财务报表
#y%?A; account title 帐户名称；会计科目
LXQ-J accountant's report 会计师报告
!t 92_ y 3 Accountant's Report Rules 会计师报告规则
YKs^aQm# accounting and auditing procedure 会计与审计程序；会计与核数程序
:i ft{XR' Accounting Arrangements 《会计安排》
S vR ? nN| accounting basis 会计基础
4`+hX' accounting by Official Receiver 破产管理署署长呈交的帐目
$N1UEvC%Q Accounting Circular 《会计通告》
f;
1C) accounting class 会计类别
kKg %[zXS accounting date 记帐日期；会计结算日期
zSFqy'b.M- accounting for money 款项核算
xlWTHn!j Accounting Officer 会计主任
|);-{=.OdQ accounting period 会计报告期；会计期
^~%z Plv accounting policy 会计政策；会计方针
y*5bF 0 accounting practice 会计惯例
Gd 5J<K accounting principle 会计准则
Q.G6 y,KR accounting record 会计记录
tkGJ !aUt accounting report 会计报告
'F@#.Op` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]1<O [d Accounting Society of China 中国会计学会
>HXmpu.O accounting statement 会计报表
lfp'D+#p { accounting system 会计制度；会计系统
<e&*Tx<8 accounting transaction 会计事项；帐务交易
!xxu~j^T accounting treatment 会计处理
v/yt C/WH" accounting year 会计年度
1RF?
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* @,>R6)jI accrual 应计项目；应累算数目
:h+gSvn: accrual basis 应计制；权责发生制
'
Z}/3 d p accrual basis accounting 应计制会计；权责发生制会计
q={\|j$X accrue 应累算；应计
SlZ> N$E accrued benefit 应累算利益
T=QV =21qn accrued charges 应计费用
N yK7TKui accrued cumulative preference share dividend 应累算的累积优先股股息
s~( iB{- accrued expenses 应累算费用
Ih.6"ISK} accrued interest payable 应付利息；应计未付利息
" '/$ZpY accrued interest receivable 应收利息；应计未收利息
&zYo accrued right 累算权益
2 nRL;[L*. accruing profit 应累算的利润
E5<}7 Pt accumulated fiscal reserve 累积财政储备
VfiMR%i} accumulated profit 累积利润；滚存溢利
I JA WG accumulated reserve 累积储备
e/;chMCq accumulation of surplus income 累积收益盈余
2$ O @T] acquired assets 既得资产
?][ 2J acquisition 收购；购置；取得
93npzpge acquisition cost 购置成本
? >W4*8 ( acquisition expenses 购置费用
6Q. _zk acquisition of 100% interest 收购全部股权
!be6} acquisition of control 取得控制权
%?3\gFvBo acquisition of fixed assets 购置固定资产
$(6 .K- D acquisition of shell “买壳”
yw %5W=< acquisition price 收购价
JL4\% act of God 天灾
t zhkdG acting partner 执事合伙人
TKsze]/q active market 买卖活跃的市场；交投畅旺的市场；旺市
Z;{3RWV active partner 积极参与的合伙人
t-$R)vZ}M active trading 交投活跃
zW_V)U Ne actual circulation 实际流通
/i]!=~\qFs actual cost 实际成本
YpT x1c- actual expenditure 实际开支；实际支出
Y olO-5 actual income 实际入息；实际收入；实际收益
hel iL/ actual market 现货市场
>k?/'R actual price 现货价；实际价格
~_Tm S9 actual profit 实际利润
xPY/J#X$ actual quotation 实盘；实际价位；实际报价
38%xB<Y actual year basis 按实际年度计算
E Cx_
[|3{ actuals 实货
< ealt actuarial investigation 精算调查
F-) lRGw actuarial principle 精算原则
< }3c%Q1 actuarial report 精算师报告
%7PprN 0> Actuarial Society of Hong Kong 香港精算学会
yVyh'd:Ik actuarial valuation 精算师估值
uLsGb=m%b actuary 精算师
`A)9 ad referendum agreement 暂定协议；有待覆核的协定
s9<fPv0w ad valorem duty 从价税；按值征税
U3 +{!}gn ad valorem duty system 从价税制
~O)Uz| ad valorem fee 从价费
.3%eSbt0 ad valorem tariff 从价关税
:Gh*
d) additional allowance 额外免税额
@83h/Wcxd additional amount for unexpired risk 未过期风险的额外款额
uw@z1'D[i" additional assessable profit 补加应评税利润
,x?H]a) additional assessment 补加评税
{g2cm'hD additional commitment 额外承担
}TZ5/zn.Dw additional commitment vote 额外承担拨款
)K8k3]y& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5O
Ob( additional dependent parent allowance 供养父母额外免税额
4-4lh
TE( additional provision 额外拨款
\]U@=w additional stamp duty 附加印花税
\*H/ YByTb additional tax 补加税罚款；补加税款
U
n#7@8, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
HM])m>KeT adjudged bankrupt 被裁定破产
JrTSu`S(' adjudicated bankrupt 裁定破产人
,uD F#xjl, adjudication fee 裁定费；评定印花税额手续费；评估契据费
0KyujU?sF adjudication of bankruptcy 裁定破产；宣告破产
x+vNA J adjudication of insolvency 裁定无力偿还债务
q wu++9BM adjusted actual 经调整的实数；调整后的实数
^A^,/3 adjusted current assets 经调整的流动资产；调整后的流动资产
r3l}I 6 adjusted figure 经调整的数字；调整后的数额
EOrWax@k$} adjusted liabilities 经调整的负债；调整后的负债
~y}M
GUEC adjusted loss 经调整的亏损；调整后的亏损
z [DUktZl adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
U RDb adjusted profit 经调整的利润；调整后的利润
,@=qaU adjusted surplus 经调整的盈余额；调整后的盈余额
O~g _rcG adjusted value 经调整的价值；调整后的价值
Wiqy".Y Y adjustment 调整；修订；理算〔保险〕
dhN[\Z% adjustment centre 调剂中心
Ru
Q\H0pr adjustment lag 调整过程的时间差距；调整时差
p;:tzH\l adjustment mechanism 调整机制
<0T4MR7 adjustment of loss 亏损调整
(}fbs/8\p adjustment process 调整过程；调整程序
aC>r5b#: adjustment range 调整幅度
TR rO- administered exchange rate 受管制汇率
.9Bimhc6K Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
e0HG"z4 administration expenses 行政费用
PKR0y%Ar administration fee 手续费；行政费
"_ b
Sy administration in bankruptcy 破产管理
v#.FK:u } administration order 遗产管理令
*$x/(!UE administrator 管理人；遗产管理人
+vkqig administrator of the estate 遗产管理人
^>uzMR!q5 admission of debt 债项承认书
+15j^ Az admission of proof 接纳债权证明
h:(Jes2 advance 放贷款项；垫付款项；预支款项；预付款项
xTX\% s| advance account 暂支帐目；预付款帐户
* eL%[B advance compensation 预付补偿金
l/yLSGjM advance from shareholder 股东垫款
p 8BA an3 advance pending reimbursement 预支以待日后付还
g# :|Mjgh advanced economy 先进经济体系
{a9Z<P advancement 预付；预付财产
??{ (.`}R~ advances warrant 垫款令
!o*BRR* advancing 贷出
6)P ~3 C' adverse balance 逆差
!&TbE@Xk adverse exchange 逆汇
U KF/v advertisement addressed to shareholders 在报章刊登的致股东通告
:Tw3Oo_~S advice for collection 托收通知书
gh}FZs5 P advice of drawing 提款通知书；汇票通知书
N{`-&8q;K advice of payment 付款通知
gLQWL}0O Advisory Committee [Securities and Futures Commission]
x;LyR 谘询委员会〔证券及期货事务监察委员会〕
T1;yw1/m5\ Advisory Committee on Diversification 经济多元化谘询委员会
]y$D@/L@ affidavit 誓章；遗产申报誓章
. G1NY1\ affidavit of no receipt 述明无收款的誓章
$Vbgfp~U- affiliate 联号；联营公司；附属公司
Z;XR%n8 affiliated company 附属公司；联号；联营公司
dY/=-ymW affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Giz9jzF \ affordability 负担能力
Wt"@?#L African Development Bank [AfDB] 非洲开发银行
n .67f after-acquired property 事后取得的财产
iwCnW 7: after-hours dealing 市后交易
o(>!T=f after-tax profit 税后盈利；税后利润；税后溢利
[9a0J):w{ agency agreement 代理协议
bOux8OHt* agency expenses 代理机构的开支
oo3ZYA agency fee 代理费
x2/|i? ZO Agency Law 《代理法》
j DcE_55o agent 代理人；承销人
;=hl !CB agent of company 公司代理人
b]~X
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wCeSs=[ aggregate 总计；总数；总体数字
=ALy.^J= aggregate amount 总款额；总额
][ :6En} aggregate assets and liabilities 总体资产与负债
_x z_D12 aggregate at constant price 按固定价格计算的总体数字
]1%H.pF aggregate demand 总需求
}f^r@3Cb3 aggregate gross position 总持仓量
`8\pihww aggregate limit 总限额
QY-P!JD aggregate of salaries tax 合计薪俸税
p{!aRB% aggregate performance 总体表现；总体业绩
NaG1j+LN aggregate supply 总体供应
(iGk]Rtzt aggregate surplus 总盈余
v*Qo bI aggregate total 整体总额
G-Z_pGer^ aggregate value 总值；合计价值
9+9}^B5@A aggregated basis 合计基准
' /b,3: aggregated net chargeable income 合计应课税入息实额
$WnK aggregation 合并计算；合计；总和
b.h~QyI/W aggregation of incomes of husband and wife 夫妇入息合并计算
kX\t0'=] aggregation of property 财产的总和
J 7emoD [ agio 差价；贴水
,Zzh. z::D 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》
%fh
,e5(LT Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*FR
Eh @R 《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》
;%]Q% 7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
C>N)~Ut 《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》
1]fqt[*) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;38DB o 《香港政府和大韩民国政府关于相互促进和保护投资协定》
sqei(OXy agreement for a settlement 授产协议
nWbe=z&y8[ agreement for assignment 转让协议
~m[^|w agreement for sale 售卖协议；买卖协议
>AV-i$4eQ@ agreement for sale and purchase 买卖协议
xv 's52x agreement for the payment of interest 支付利息协议
s}`ydwSg8 agreement for the repayment of money 还款协议
=nA;,9% agreement of reinsurance 再保险协议
B!! xu Agricultural Bank of China 中国农业银行
%#02Z%?% air passenger departure tax 飞机乘客离境税
bU=!~W5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
WUGPi'x airport tax 机场税
0fXdE ;M3 alcohol duty 酒精税
mR[J Xh9s alienation 让与；让渡；转让
?nB).fc alimony 生活费；赡养费
DuZ51[3_L All Ordinaries Index [AOI] 所有普通股指数
0+; .T1? all risks 全险；综合险
/81Ux@,(e All Sales Record for Stock Market 《股票市场成交报告》
/Y:_qsO1 Allied Capital Resources Limited 新联财务有限公司
B y6: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
B~lrd#qC allocation letter 拨款信件
j3P)cz-0/L allocation of fund 分配款项；预留款项
er,R}v allocation of profit 利润分配；溢利分配
h;^h[q1' allocation warrant 拨款令
4cr
>sz allotment 分配；配股
P00d#6hPJ allotment notice 股份配售通知；配股通知
@?3u|m |Z allotment of shares 股份分配
(# eB % allowable 可获宽免；免税的
so8isDC'9 allowable business loss 可扣除的营业亏损
\UGs_5OT allowable expenses 可扣税的支出
3kdTteyy+ allowance 免税额；津贴；备抵；准备金
@&S4j]rq allowance for debts 债项的免税额
r=s ,Ath allowance for depreciation by wear and tear 耗损折旧免税额
C
z4"[C`; allowance for funeral expenses 殡殓费的免税额
EfcoJgX allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^;<s"TJ(m) allowance for repairs and outgoings 修葺及支出方面的免税额
ZBd Zr allowance to debtor 给债务人的津贴
$9+}$lpPd alteration of capital 资本更改
vy[ *xT] alternate trustee 候补受托人
^EjZ.#2l; amalgamation 合并
TW Qf2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`;*Wt9 ambit of charges 征税范围；收费范围
x7t<F4 amended valuation 经修订的估值
@GBS-iT 3 American Commodities Exchange 美国商品交易所
C "< l} American Express Bank Limited 美国运通银行
y ps7MM-r American Stock Exchange 美国证券交易所
[O&2!x amortization 摊销
]3NH[&+ amount due from banks 存放银行同业的款项
"|]'\4UdzQ amount due from banks abroad 存放海外银行同业的款项
PGP9 -M amount due from holding companies 控股公司欠款
2!-ZNd:(+ amount due from local banks 存放本港银行同业的款项
| 5Mhrb4. amount due to banks 银行同业的存款
3:Y ZC9 amount due to banks abroad 海外银行同业的存款
\Z
] <L amount due to holding companies 控股公司存款
O:+# k-? amount due to local banks 本港银行同业的存款
%8yfF rk amount due to outport banks 外埠银行同业的存款
?Re @`f+* amount for note issue 发行纸币的款额
+Ys<V amount of bond 担保契据的款额
?c+_}ja, amount of consideration 代价款额
f /&Dy'OV7 amount of contribution 供款数额
Aw;~b&.U{_ amount of indebtedness 负债款额
gZM\RJZ_ amount of principal of the loan 贷款本金额
<o3e0JCq amount of rates chargeable 应征差饷数额
Um 4
} ` amount of share capital 股本额
tUGnD<P amount of sums assured 承保款额
GW
?.b_6* amount of variation 变动幅度
*["9;_K D amount of vote 拨款数额
3K @dW"3 amount payable 应付款额
UVUbxFq: amount receivable 应收款额
@%O"P9;s Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`]FA} wC analysis 分析
Vu*yEF} ancillary risk 附属风险
\d&j`UVY annual account 周年帐目；周年帐目报表；年度决算；年结
bguhx3s annual accounting date 年结日期
M9_
y>N [0 annual allowance 每年免税额；年积金；年度津贴；年津
a ,#f%#J\ annual balance 年度余额
H(lq=M0~ annual disposable income 每年可动用收入
..Zuy|?w annual estimates 周年预算
b DeHU$ annual fee 年费
!Q*.Dw()[ annual general meeting 周年大会
]~U4; annual growth rate 年增率；每年增长率
fk5! />X annual long-term supplement 长期个案每年补助金
R K Fz6t annual pensionable emolument 可供计算退休金的年薪
W7WHH \L/O annual report 年报
oR [,?qu@f Annual Report on the Consumer Price Index 《消费物价指数年报》
ipQJn_:2 annual return 周年报表；周年申报表；每年报税表格
#y&3`N z3 Annual Return Rules 《周年报表规则》
j_L 'Ztu3 annual review of consumer prices 每年消费物价回顾
k *J}/HO annual roll-forward basis 逐年延展方式
D}SRr, 4v annual salary 年薪
8ysU.5S annual statement 年度报表；年度决算表
Cj _Q9/ 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
ZK27^oG annuitant 年金受益人
`5r*4N< annuity 年金
WQ \' z?P annuity contract 年金合约
zQ (li9 annuity on human life 人寿年金
AZ(["kh[ antecedent debt 先前的债项
|<\o%89AM ante-dated cheque 倒填日期支票
aG%KiJ7KEN anticipated expenditure 预期开支
qy`@\)S/5 anticipated net profit 预期纯利
Ih ;6(5z anticipated revenue 预期收入
' aBX>M anti-inflation measure 反通货膨胀措施
u&I?LZ-=, anti-inflationary stance 反通货膨胀立场
.6z#o{n apparent deficit 表面赤字
U-QK
apparent financial solvency 表面偿债能力
%ErL L@e apparent partner 表面合伙人
L
Bb&av application for personal assessment 个人入息课税申请书
qx18A application of fund 资金应用
8+k\0fmy application to release as liquidator and to destruct the books of accounts and documents
MSUkCWt! 申请免除清盘人职务及毁灭帐簿与文件
(Q o appointed actuary 委任精算师
C;0H _ appointed auditor 委任核数师；委任审计师
4rO07)~l appointed trustee 委任的受托人
>DBaKLu\ appointer 委任人
Rg HPYf{ apportioned pro rata 按比例分摊
9.m_3"s apportionment 分配；分摊
SZpBbX$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Uq<c+4)5 apportionment formula 分摊方程式
}y(1mzb apportionment of estate duty 遗产税的分摊
o|>2X[T appraisal 估价；评估
94=Wy- appreciable growth 可观增长
B# |w}hj appreciable impact 显着影响
$ii/Q:w T" appreciable increase 可观增长
Om0Z\GP= appreciation 增值；升值
@.yp IE\ appreciation against other currencies 相对其他货币升值
?SK1*; i appreciation of the exchange value of Hong Kong dollar 港元汇值上升
!>TVDN> appreciation tax 增值税
b2aPo M= appropriation 拨款；拨用；拨付
"o*(i7T =n appropriation account 拨款帐目
\zR@FOl`q Appropriation Bill 拨款法案
q { ItTvL appropriation-in-aid system 补助拨款办法
{CG%$rh approved assets 核准资产
O]DZb+O" approved basket stock 认可一篮子证券
\l?\%aqm approved budget 核准预算
VU J*\Sg approved charitable donation 认可慈善捐款
Ck%nNy29 approved charitable institution 认可慈善机构
eGHxiC approved currency 核准货币；认可货币
^ b{0 |: approved estimates 核准预算
Jt\?,~, approved estimates of expenditure 核准开支预算
&p8b4y_ approved overseas insurer 核准海外保险人
q!\K!W \ approved overseas trust company 核准海外信托公司
\rn:/ approved pooled investment fund 核准汇集投资基金
|a%&7-; approved provident fund scheme 认可公积金计划
TppR \[4] approved provision 核准拨款
n2zJ' approved redeemable share 核准可赎回股份
26B]b{Iz{ approved regional stock 认可地区性证券
gtHWd;1&f approved retirement scheme 认可退休金计划
v#q7h w= approved subordinated loan 核准附属贷款
H5'/i; arbitrage 套戥；套汇；套利
'h53:?~ arbitrageur 套戥者；套汇者
kO{A]LnAH arbitrary amount 临时款项
X=USQj\ A arrangement 措施；安排；协定
\HF|&@}hU arrears 欠款
1Jg&L~Ws" arrears of pay 欠付薪酬
y2;uG2IS_g arrears of revenue 逾期未收税款；逾期未收的帐项
yDg`9q.ckm articles of association 组织章程；组织细则；组织章程细则
`wj<d>m Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
KC9_H> ascertainment of profit 确定利润
%JeT,{ "Asia Clear" “亚洲结算系统”
ekND>Qjj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
qPDe;$J) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
}enm#0Ha Asian Development Fund [ADF] 亚洲发展基金
PN:/lIO Asian dollar bond 亚洲美元债券
H:Y?(" k Asian dollar market 亚洲美元市场
)D\!#<# h Asian dollar rate 亚洲美元利率
X31[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|=fa`8m G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_CN5,mLNRk asked price 沽盘；喊价；索价；卖方报价
15U]/?jv8 assessable income 应评税入息
V*5 ~A [r assessable loss 应评税亏损
X:+lD58 assessable profit 应评税利润
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assessable value 应评税值
R".~{6 assessed profit 估定利润
N 9QHX assessed value 经评估价值
\=R w/[lR assessment 评税；评定；估价；评税单
mlW0ptp assessment number 评税编号；估价编号
0Mpc#:a%1 assessment of additional tax 补加税评税
z2*>5 c% assessment of performance 业绩评估；实绩评价
:l ~Wt7 R Assessor 评税主任
eLW D?-v% asset price bubbles 资产价格泡沫
}G}2Y ( asset-backed securities 具资产保证的证券
LI1OocY.] assets accretion 资产增值
i eQQ{iGJH assets and liabilities 资产与负债
4WU%K`jnXb assets betterment statement 资产递增表；资产改进表
b)/, assets lending 实物放款；有抵押贷款
D@A@5pvS assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
VN6h:-&iY assets portfolio 资产投资组合
0aj4.H*% assets price 资产价格
D]X&Va assets quality 资产质素
1(t{)Z< assets realization 资产变现
-i*{8t assets refinancing arrangement 资产再集资安排
RG[b+Qjn assets securitization 资产证券化
qp$Td<'Y assets situated outside Hong Kong 在香港以外地方的资产
Qau\6p>^ assets stripping 削减资产；拆卖资产
3pg_` assets value 资产值
xc{$=>'G assignee 承让人
m%au* 0p assignment 转让；转让书；转让契
M9so3L<N0 assignment of interest 权益转让
{WJ9!pA!lk assignment of letters patent and trade mark 专利证书及商标转让
x.W93e[]H assignment of property 物业转让；物业转让书
v d A 3 assignment right 转让权
s[6y|{&ze assignor 转让人
_voU^- associate 有联系的人；有关连人士；相联者；合伙人；联系人
o+Cd\D69S Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"g}m xPe associate member 附属会员
P5,X,-eG associated body corporate 相联法人团体
<g9@iUOI associated company 相联公司；联属公司
]$7 dkP associated corporation 相联法团
4 :m/w !q$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bDK%vx!_ 公认会计师公会〔英国〕
4'EC(NR7N Association of Futures Exchange Brokers 香港期货经纪协会
kq +`. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
2 smQD8t association of underwriters 承保人组织
k6. < zs 0 assumption of control 接管
BO]}E:C9 assurance 担保；保险；转易；转易书
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v assurance of interest 权益的转易
EhJpJb[Z at 19XX price 按一九ＸＸ年价格计算
-aj) _.d at a discount 按赔价计算；按贴水价格计算；打折扣
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GOl at a premium 按溢价计算；按升水价格计算
O$SQzLZx& at call 通知付款；按通知
CjeAO 2 at constant market price 按固定市价计算
`w rN$& at constant price 按固定价格计算
+2X q+P at cost 按成本计算
wP-BaB$ _ at current market price 按当时市价计算；按现时市价计算
Y24 3mq- at current price 按当时价格计算；按现时价格计算
i_< Uk8 at factor cost 按要素成本计算；按生产要素成本计算
R/5@*mv { at money-of-the-day price 按付款当日价格计算
P:Nj;Cxh at or better 按指定或较佳价位〔买卖指令〕
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0aXm_ at par 按面值计算；平价
R|tf}~u !x at sight 见票即付
Xh'_Vx{.j` at the close 按收市盘
Km/#\$|} at the opening 按开市盘
nG B jxhl attestation 见证；见证条款
tU zef at-the-money option 平价期权
[OTZ"XQLI attorney 受权人；受托代表人
H!6nIS9yxt attornment 新拥有人承认书
V'n4iM attributable profit 可归属利润
ZP*(ZU@j=Z attributable share value 可归属股份价值
d9bc>5%-F Auckland Stock Exchange 奥克兰证券交易所
-%I 0Q auction 拍卖
Dx:2/ "v auctioneer 拍卖商
U_\3preF audit 审计；核数
CEOD$nYc Audit Commission 审计署
JY6&CL`C Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*(c><N 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〕
h4N%(?7 audit review 帐目审查
P gdv)i3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
BZUA/;Hz & audited account 审计帐目；经审计的帐目
~r%>x audited annual account 经审计的周年帐目
HzuB .B< audited balance sheet 经审计的资产负债表
83~9Xb=!\ auditor 核数师；核数主任；审计师
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( auditor's certificate 核数师证明书；审计师证明书
9pY`_lxa> auditor's report 核数师报告；审计师报告
-h n~-Sy+ Aussie bond 澳元债券
~]Md*F[4*e austerity budget 紧缩预算
Aw~N"i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
TOUP.,f/! Australia All Ordinaries Index 澳洲所有普通股票指数
\7l% @ Australian Dollar [AUD] 澳元
&uX| Ksq Australian Options Market 澳大利亚期权市场
WJXQM[ Australian Securities Commission 澳洲证券事务监察委员会
!`UHr]HJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.WeP]dX%:f Australian Stock Exchange 澳大利亚证券交易所
o>G^)aRa Austrian Schilling [ATS] 奥地利先令
/C: rr_4= authentication 认证；鉴证
FXF#v>& authority to purchase 委托购买证；委购书
zG%ZDH^82_ authorization 认可；核准；授权；授权书
'OERW|BO authorization by direction 指示授权
Z3jtq-y authorization by instruction 指令授权
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F'k&# authorization by warrant 令状授权
Tw)"#Y!T authorization of unit trust 单位信托的认可
/ d/Quro authorized agent 指定代理人
#" 3az8u authorized capital 法定资本
b0vbE8wa authorized clerk 出市员
z'9Mg]&> authorized dealer 认可交易商
L EM^8G]O authorized financial institution 认可财务机构
pt cG: authorized fund 认可基金
kVG]zt2 authorized fund house 获授权的基金公司；认可基金公司
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b-#v authorized institution 认可机构
fBZ\, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>mWu+ Nn: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
n-%8RV authorized insurer 获授权保险人；获认可承保人
=2BB ~\G+ authorized investment 特准投资项目
JsA9Xdk` authorized person 获授权人
0 lyCk } c authorized representative 获授权代表
W;^bc*a_ authorized share capital 法定股本
74hQ?Atw: automated quotation system 自动报价系统
$AI0&#NM Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
bM%c*_$F7 自动交易系统〔香港期货交易所有限公司〕
- 4}I02 automatic adjustment mechanism 自动调整机制
%uV bI'n) automatic adjustment system 自动调整系统
HDTdOG) Automatic Clearing House 自动票据交换所
g;M\4 o automatic exchange rates accumulation system 自动化汇率累集系统
*`(/wE2v] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
A \6Q*VhK automatic teller machine [ATM] 自动柜员机
$1(FN+ M b autopay 自动转帐
wd=xs7Dz<p available assets 可用资产
Q<e`0cu|p available fiscal reserve 现存财政储备
/nX+*L}d/ available profit 可用利润
|>Xw"]b; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TYs#v/)I average 平均；平均数；海损
.x^`y 2'U average basic salary 平均基本薪金
%5zztReI average consumer expenditure 平均消费开支；一般消费开支
2k^dxk~$V; average cost 平均成本
f%1Dn }6 average cost of land production 增辟土地平均成本
rX8EXraO average daily turnover 平均每日成交额
ilyQ gEjC average daily wage rate 平均每日工资率
UpA {$@ average expenditure pattern 平均开支模式
jE&Onzc average growth rate 平均增长率
-6()$cl}0 average net fixed assets 固定资产平均净值
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bhFAt1h average price 平均价格
rI[Lg0S average propensity to consume 平均消费倾向；一般消费倾向
]:Q7Gys average propensity to save 平均储蓄倾向；一般储蓄倾向
d\cwUXf
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average revenue 平均收入；平均收益
M~G1ZB average stock 平均库存；平均存货
SwDUg}M~ average yearly rent 平均年租
HxVQeyOR avoidance of double taxation 避免双重课税
})l+-H" avoidance of tax 避税
