A:
*eHa4I A share Ａ股；甲类股份
GcN}I= 4| abatement of tax 减税；减扣免税额
Lx>[`QT ABN AMRO Bank N.V. 荷兰银行
+- qk\sQ above-the-line expenditure 线上项目支出；经常预算支出
ez3 2k[eV! above-the-line receipt 线上项目收入；经常预算收入
,oH\rrglf ABSA Asia Limited 南非联合亚洲有限公司
}*bp4 <| absolute change 绝对数值变更
oF$#7#0`;8 absolute expenditure 实际开支
jywS<9c@ absolute guideline figure 绝对准则数字
3!F^ vZ. absolute interest 绝对权益
G~y:ZEnN[ absolute order of discharge 绝对破产解除令
}< '6FxR absolute profit margin 绝对利润幅度
*@bz<{! absolute value 实值；绝对值
H<!q@E
; absolutely vested interest 绝对既得权益
gOnZ# absorbed cost 已吸收成本；已分摊成本
DX! dU'tj absorption 吸收；分摊；合并
Ra5 3M!>] absorption rate 吸收率；摊配率；分摊率
<5%*"v ACB Finance Limited 亚洲商业财务有限公司
0V-jOc acceptable form of reciprocity 合理的互惠条件
odca? acceptable rate 适当利率；适当汇率
jR}EBaI} acceptance agreement 承兑协议
/1Gmga5 acceptance for honour 参加承兑
#W8F_/!n| acceptor 承兑人；接受人；受票人
oH1 7!$Fly acceptor for honour 参加承兑人
JYj*. Q0 accident insurance 意外保险
e 1XKlgl Accident Insurance Association of Hong Kong 香港意外保险公会
FR6 W-L accident insurance scheme 意外保险计划
6I RRRt O( accident year basis 意外年度基准
GXm#\) accommodation 通融；贷款
>"IG\//I accommodation bill 通融票据；空头票据
\},H\kK+^ accommodation party 汇票代发人
s:l H4B account balance 帐户余额；帐户结余
y@v)kN)Y9\ account book 帐簿
{HY3E}YJL account collected in advance 预收款项
)SP"V~^Wn account current book 往来帐簿
'y!qrmMRr account of after-acquired property 事后取得的财产报告
5|0/$ SWd* account of defaulter 拖欠帐目
Q\s+w){f% account payable 应付帐款
@_"cMU! account payee only [A/C payee only] 只可转帐；存入收款人帐户
nGWy4rY2S account receivable 应收帐款
F (.`@OO account receivable report 应收帐款报表
oUsfO-dET^ account statement 结单；帐单；会计财务报表
hN K wQ account title 帐户名称；会计科目
43h06X` accountant's report 会计师报告
HqsqUS3[ Accountant's Report Rules 会计师报告规则
cQ <|Of accounting and auditing procedure 会计与审计程序；会计与核数程序
9 Vq Accounting Arrangements 《会计安排》
;UXV!8SM accounting basis 会计基础
>'Lkn2WI accounting by Official Receiver 破产管理署署长呈交的帐目
UH0l8ixc Accounting Circular 《会计通告》
{,uSDI Oj$ accounting class 会计类别
f_P H? accounting date 记帐日期；会计结算日期
+ a*Ic8* accounting for money 款项核算
;{0alhMZ Accounting Officer 会计主任
5cf?u3r!qJ accounting period 会计报告期；会计期
OcMB)1uh\ accounting policy 会计政策；会计方针
9 3D}0kp accounting practice 会计惯例
(KN",u6 F accounting principle 会计准则
@ NDcO,] accounting record 会计记录
%6@) fRw accounting report 会计报告
Tv'1IE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
pHb,*C</ Accounting Society of China 中国会计学会
DjaXJ?' accounting statement 会计报表
|APOTQV accounting system 会计制度；会计系统
c
nv%J}wq accounting transaction 会计事项；帐务交易
_,0.h*c accounting treatment 会计处理
/,uxj5_cT accounting year 会计年度
_;^x^ accretion 增值；添加
Oto8?4[n accrual 应计项目；应累算数目
$X;OK accrual basis 应计制；权责发生制
vh&~Y].W Y accrual basis accounting 应计制会计；权责发生制会计
p @q20>^u accrue 应累算；应计
du }HTrsC accrued benefit 应累算利益
hd9~Zw]V accrued charges 应计费用
72RTEGy accrued cumulative preference share dividend 应累算的累积优先股股息
~]no7 O4 accrued expenses 应累算费用
^W=hs9a+F accrued interest payable 应付利息；应计未付利息
/L2ZI1v accrued interest receivable 应收利息；应计未收利息
{q$U\y%Rq accrued right 累算权益
w5y.kc; accruing profit 应累算的利润
e8):'Cb accumulated fiscal reserve 累积财政储备
-*[)CR-{ accumulated profit 累积利润；滚存溢利
:RIqA/ accumulated reserve 累积储备
d~_5Jx accumulation of surplus income 累积收益盈余
:9L}jz acquired assets 既得资产
yqK_|7I+ acquisition 收购；购置；取得
$X:,Q,? acquisition cost 购置成本
m;"[b (u acquisition expenses 购置费用
`K0.6i [p acquisition of 100% interest 收购全部股权
~X2 # z | acquisition of control 取得控制权
%!-t7K^mFq acquisition of fixed assets 购置固定资产
k >MXOUaW. acquisition of shell “买壳”
jqvw<+# acquisition price 收购价
L-U4
8 i act of God 天灾
p`&{NR3 + acting partner 执事合伙人
?>ZrdfTwz, active market 买卖活跃的市场；交投畅旺的市场；旺市
c8]%,26. active partner 积极参与的合伙人
h*KDZ+{) active trading 交投活跃
A #SO}c actual circulation 实际流通
^y ', l actual cost 实际成本
Ow1+zltgj- actual expenditure 实际开支；实际支出
B QUYT/$( actual income 实际入息；实际收入；实际收益
a'-xCV|^ actual market 现货市场
r
UZN$="N actual price 现货价；实际价格
)IK%Dg(v actual profit 实际利润
E)Qg^D HP/ actual quotation 实盘；实际价位；实际报价
h8p{ actual year basis 按实际年度计算
q2 |z
\ actuals 实货
JcP<@bb>B actuarial investigation 精算调查
HL[V}m actuarial principle 精算原则
g3vb skY| actuarial report 精算师报告
SZ4y\I Actuarial Society of Hong Kong 香港精算学会
NE`;=26c actuarial valuation 精算师估值
tjV63` LD actuary 精算师
v@2?X4n ad referendum agreement 暂定协议；有待覆核的协定
B^/Cx ad valorem duty 从价税；按值征税
0Z((cI\J ad valorem duty system 从价税制
:T6zT3(")D ad valorem fee 从价费
G M;uwL# ad valorem tariff 从价关税
s$9ow<oi] additional allowance 额外免税额
sX>|Y3S\U additional amount for unexpired risk 未过期风险的额外款额
dUn ]aS additional assessable profit 补加应评税利润
[Z'4YX S additional assessment 补加评税
bZK`]L[ additional commitment 额外承担
%NlmLWF. additional commitment vote 额外承担拨款
Smy J@.L" additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4
}_}3. additional dependent parent allowance 供养父母额外免税额
_u_|U additional provision 额外拨款
Z$Ps_Ik additional stamp duty 附加印花税
v{lDEF@2^N additional tax 补加税罚款；补加税款
v(O@~ 8(I Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@DM NL sQ adjudged bankrupt 被裁定破产
<.lN'i;( adjudicated bankrupt 裁定破产人
y&4im; X0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
GQ.akA_( adjudication of bankruptcy 裁定破产；宣告破产
&SZAe/3+ adjudication of insolvency 裁定无力偿还债务
"lA$;\& adjusted actual 经调整的实数；调整后的实数
YP"%z6N@v adjusted current assets 经调整的流动资产；调整后的流动资产
]Zay9jD}c- adjusted figure 经调整的数字；调整后的数额
{az
LtTh adjusted liabilities 经调整的负债；调整后的负债
OB (~zUe.R adjusted loss 经调整的亏损；调整后的亏损
wN0?~ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
kz#x6NXj adjusted profit 经调整的利润；调整后的利润
b[n6L5P5m2 adjusted surplus 经调整的盈余额；调整后的盈余额
@oh J' adjusted value 经调整的价值；调整后的价值
6xh -m adjustment 调整；修订；理算〔保险〕
XxB% adjustment centre 调剂中心
|QH )A adjustment lag 调整过程的时间差距；调整时差
v"sU87+ adjustment mechanism 调整机制
MS|1Q@S9 adjustment of loss 亏损调整
;''S} ; adjustment process 调整过程；调整程序
\FO
4A adjustment range 调整幅度
odcrP\S administered exchange rate 受管制汇率
jP3 ~O Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n
n8N 9w administration expenses 行政费用
'i/"D8 administration fee 手续费；行政费
nM$ -L.dG administration in bankruptcy 破产管理
{; UBW7{ administration order 遗产管理令
OH+2)X administrator 管理人；遗产管理人
k8., id administrator of the estate 遗产管理人
b$Bq#vdg: admission of debt 债项承认书
<C*%N;F5R admission of proof 接纳债权证明
-Xgup,}? advance 放贷款项；垫付款项；预支款项；预付款项
7BA9zs392 advance account 暂支帐目；预付款帐户
h7]>b'H advance compensation 预付补偿金
5FNf)F
advance from shareholder 股东垫款
p_3VFKq>0 advance pending reimbursement 预支以待日后付还
5bK:sht advanced economy 先进经济体系
Z q}Cl'f advancement 预付；预付财产
7,9zj1< advances warrant 垫款令
c%n% ,R> advancing 贷出
#0qMYe> Y adverse balance 逆差
| qf8y adverse exchange 逆汇
C\[g>_J advertisement addressed to shareholders 在报章刊登的致股东通告
Q},uM_" + advice for collection 托收通知书
f V/ advice of drawing 提款通知书；汇票通知书
rlDJHR6 advice of payment 付款通知
UB;~Rf( . Advisory Committee [Securities and Futures Commission]
q*>|EJR^Rw 谘询委员会〔证券及期货事务监察委员会〕
A56aOI= Advisory Committee on Diversification 经济多元化谘询委员会
xaSiG affidavit 誓章；遗产申报誓章
E[_-s affidavit of no receipt 述明无收款的誓章
N
aiZU affiliate 联号；联营公司；附属公司
o648
xUP affiliated company 附属公司；联号；联营公司
<_Po/a!c3 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W. b?~ affordability 负担能力
U./1OZ& African Development Bank [AfDB] 非洲开发银行
%eqL)pC] after-acquired property 事后取得的财产
z?_5fte` after-hours dealing 市后交易
.Wci@5:3 after-tax profit 税后盈利；税后利润；税后溢利
kObgoMT<[ agency agreement 代理协议
b9 Ix*!Y agency expenses 代理机构的开支
5adB5)` agency fee 代理费
1 Yv#4t Agency Law 《代理法》
[SLBA_d agent 代理人；承销人
I03
4 5Hc agent of company 公司代理人
[Hp"a^~r| agent's fee 代理人费；经纪费
3D7phq>.q aggregate 总计；总数；总体数字
F
a'2i< aggregate amount 总款额；总额
Uw_z9ZL aggregate assets and liabilities 总体资产与负债
T/l2B1 aggregate at constant price 按固定价格计算的总体数字
=:'a)o aggregate demand 总需求
Ne,u\q3f aggregate gross position 总持仓量
x~O_v aggregate limit 总限额
{~d8_%:b aggregate of salaries tax 合计薪俸税
}NJ? .Y aggregate performance 总体表现；总体业绩
~dqE Uu!C aggregate supply 总体供应
I:#Es. aggregate surplus 总盈余
O/Wc@Ln aggregate total 整体总额
(hX}O> aggregate value 总值；合计价值
& 5YI!; q, aggregated basis 合计基准
= l9H]`T/ aggregated net chargeable income 合计应课税入息实额
=}AwA5G aggregation 合并计算；合计；总和
AJH-V
6 aggregation of incomes of husband and wife 夫妇入息合并计算
Ax+q/nvnb aggregation of property 财产的总和
SA$1rqU= agio 差价；贴水
4q5bW+$Xj 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》
? l<u %o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
n\y%5J+ 《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》
hG!"e4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
; yH1v X 《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》
|LDo<pE*V4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
D Psf] 《香港政府和大韩民国政府关于相互促进和保护投资协定》
M%2 F7 FY agreement for a settlement 授产协议
.@ElfPP(L agreement for assignment 转让协议
#G ZGk? agreement for sale 售卖协议；买卖协议
mM7S9^<UH agreement for sale and purchase 买卖协议
!M&B=vk4 agreement for the payment of interest 支付利息协议
G( ~"Zt}? agreement for the repayment of money 还款协议
3$`qy|=zO agreement of reinsurance 再保险协议
M e Agricultural Bank of China 中国农业银行
U8KEg)Msk air passenger departure tax 飞机乘客离境税
f)+fdc Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D ~Y 3\KP airport tax 机场税
L);kwx7{LW alcohol duty 酒精税
q ,a|lH alienation 让与；让渡；转让
VFMg $qv|_ alimony 生活费；赡养费
#_bSWV4 All Ordinaries Index [AOI] 所有普通股指数
uU]4)Hp all risks 全险；综合险
=p)Wxk All Sales Record for Stock Market 《股票市场成交报告》
Qy @r& Allied Capital Resources Limited 新联财务有限公司
)#d P: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^25[%aJI allocation letter 拨款信件
yVM
1W"Q allocation of fund 分配款项；预留款项
29#;;n}p allocation of profit 利润分配；溢利分配
ewtoAru allocation warrant 拨款令
@GG Pw9a allotment 分配；配股
`jb?6;15 allotment notice 股份配售通知；配股通知
|EaEdA@T allotment of shares 股份分配
<vV?VV([ allowable 可获宽免；免税的
Ot]P H[+ allowable business loss 可扣除的营业亏损
=ITMAC\ allowable expenses 可扣税的支出
<zK9J?ZQW> allowance 免税额；津贴；备抵；准备金
oY{r83h{ allowance for debts 债项的免税额
h &vq} allowance for depreciation by wear and tear 耗损折旧免税额
|f~p3KCfV allowance for funeral expenses 殡殓费的免税额
'I_\ELb_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5xHl6T+ allowance for repairs and outgoings 修葺及支出方面的免税额
r=+r5k"` allowance to debtor 给债务人的津贴
T( ^<sjOs alteration of capital 资本更改
&4yI] alternate trustee 候补受托人
|vnfY;
;z1 amalgamation 合并
)*iSN*T8q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jn# ambit of charges 征税范围；收费范围
GIDC ' amended valuation 经修订的估值
<Ep-aRI American Commodities Exchange 美国商品交易所
b&!7(Q[ sT American Express Bank Limited 美国运通银行
!R WX1Z American Stock Exchange 美国证券交易所
%fpc H amortization 摊销
56m|gZcC amount due from banks 存放银行同业的款项
$vdGk z@6 amount due from banks abroad 存放海外银行同业的款项
@"H+QVJ@ amount due from holding companies 控股公司欠款
P~:W+!@5v amount due from local banks 存放本港银行同业的款项
xxm1Nog6 amount due to banks 银行同业的存款
fO .gfHI amount due to banks abroad 海外银行同业的存款
$N=A, S amount due to holding companies 控股公司存款
G~e`O,+ amount due to local banks 本港银行同业的存款
g!O(@Sqp1 amount due to outport banks 外埠银行同业的存款
m4 *Rr amount for note issue 发行纸币的款额
cV5Lp4wY? amount of bond 担保契据的款额
?zN v7Bj amount of consideration 代价款额
(+ 9_nAgZ, amount of contribution 供款数额
B" wk:\zC amount of indebtedness 负债款额
UGPD5wX? amount of principal of the loan 贷款本金额
It4 J \S amount of rates chargeable 应征差饷数额
Kl$!_ $ amount of share capital 股本额
s"G6aM amount of sums assured 承保款额
Q<r O5 -K amount of variation 变动幅度
b#.hw2?a` amount of vote 拨款数额
- iS\3P. amount payable 应付款额
u[^(s_
amount receivable 应收款额
?iU AzM8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y2w 9]:J analysis 分析
M *E4:A9_M ancillary risk 附属风险
8lt P)K4 annual account 周年帐目；周年帐目报表；年度决算；年结
2|#3rF annual accounting date 年结日期
ue$\ i =jw annual allowance 每年免税额；年积金；年度津贴；年津
.Lp0_R@ annual balance 年度余额
0%+T U4Xx annual disposable income 每年可动用收入
G;M grA#\ annual estimates 周年预算
Sg0 _ l ( annual fee 年费
hsljJvs annual general meeting 周年大会
~/h P 6* annual growth rate 年增率；每年增长率
-X
Bh\w annual long-term supplement 长期个案每年补助金
7k:}9 M~ annual pensionable emolument 可供计算退休金的年薪
?PSm)
~ Oa annual report 年报
rBk f @ Annual Report on the Consumer Price Index 《消费物价指数年报》
Vl?R?K=`~J annual return 周年报表；周年申报表；每年报税表格
OlFls 8#> Annual Return Rules 《周年报表规则》
kN;l@> annual review of consumer prices 每年消费物价回顾
*Rj>// A annual roll-forward basis 逐年延展方式
' d1E~A annual salary 年薪
#Qy*zU#9 annual statement 年度报表；年度决算表
>\$ qF Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
gNzQ"W= annuitant 年金受益人
X1i6CEa< annuity 年金
|jaUVE_2[ annuity contract 年金合约
& |26x
> annuity on human life 人寿年金
^C@uP9 g antecedent debt 先前的债项
L$@^ EENS ante-dated cheque 倒填日期支票
6$b"tdP anticipated expenditure 预期开支
>wM%|j' anticipated net profit 预期纯利
SA{A E9y anticipated revenue 预期收入
>&aFSL,f anti-inflation measure 反通货膨胀措施
rGRxofi. anti-inflationary stance 反通货膨胀立场
v)+wr[Qs apparent deficit 表面赤字
Jn m{i|6N apparent financial solvency 表面偿债能力
f
7et apparent partner 表面合伙人
7^Jszd:c08 application for personal assessment 个人入息课税申请书
}jfU qqFd application of fund 资金应用
MlsF?"H p application to release as liquidator and to destruct the books of accounts and documents
9 YU7R) 申请免除清盘人职务及毁灭帐簿与文件
^ ,b*.6t appointed actuary 委任精算师
T8ZBQ;o appointed auditor 委任核数师；委任审计师
FymA_Eq appointed trustee 委任的受托人
@k,u xe- appointer 委任人
Z%XBuq:BY apportioned pro rata 按比例分摊
Nd#t != apportionment 分配；分摊
_d]w)YMO Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Lz=n Jn apportionment formula 分摊方程式
!Il>,q&F apportionment of estate duty 遗产税的分摊
||}|=Sz appraisal 估价；评估
~7b '4\ appreciable growth 可观增长
s+tS4E? appreciable impact 显着影响
C%"h 1zWE: appreciable increase 可观增长
o~gduNG# appreciation 增值；升值
$ZXy&?4 appreciation against other currencies 相对其他货币升值
r[ ' T.yo appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0d:t$2~C appreciation tax 增值税
N*lq)@smq appropriation 拨款；拨用；拨付
#2I[F appropriation account 拨款帐目
F kz+Qz Appropriation Bill 拨款法案
2s y{ appropriation-in-aid system 补助拨款办法
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approved assets 核准资产
<= cj ) approved basket stock 认可一篮子证券
X`:(-3 T approved budget 核准预算
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+C{ approved charitable donation 认可慈善捐款
*WfOB2rU approved charitable institution 认可慈善机构
+ yS"pOT approved currency 核准货币；认可货币
g;\zD_":l approved estimates 核准预算
e&7GW9FSg approved estimates of expenditure 核准开支预算
~VUNN[ approved overseas insurer 核准海外保险人
PFG):i-? approved overseas trust company 核准海外信托公司
JQsS=m7Et approved pooled investment fund 核准汇集投资基金
o] MQ)\ r approved provident fund scheme 认可公积金计划
S]9:3~ approved provision 核准拨款
phbdV8$L approved redeemable share 核准可赎回股份
t_ 3)} approved regional stock 认可地区性证券
8S@ ~ ^D approved retirement scheme 认可退休金计划
@+ Berb approved subordinated loan 核准附属贷款
Otn,(j;u arbitrage 套戥；套汇；套利
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9`9 arbitrageur 套戥者；套汇者
T6Ue\Sp' arbitrary amount 临时款项
{+z+6i arrangement 措施；安排；协定
gO4J[_ arrears 欠款
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upPu arrears of pay 欠付薪酬
p4W->AVv$ arrears of revenue 逾期未收税款；逾期未收的帐项
OWB^24Z&3 articles of association 组织章程；组织细则；组织章程细则
*0l^/jq n: Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~ {Tus.jk ascertainment of profit 确定利润
_m yam3[W "Asia Clear" “亚洲结算系统”
!;'U5[}8 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
EZIMp8^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
jLD=EJ Asian Development Fund [ADF] 亚洲发展基金
d~ S.PRg= Asian dollar bond 亚洲美元债券
- CT?JB Asian dollar market 亚洲美元市场
o,D>7|h Asian dollar rate 亚洲美元利率
{^" c>'R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0OEyJ|g Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)`-9WCd& asked price 沽盘；喊价；索价；卖方报价
A7+eWg{ assessable income 应评税入息
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3K8"XZ assessable loss 应评税亏损
6peO9]Zy assessable profit 应评税利润
Nh]eZ3O assessable value 应评税值
JF%+ T yMe assessed profit 估定利润
u~1[nH: assessed value 经评估价值
g}$] K! F assessment 评税；评定；估价；评税单
WsJ3zZc assessment number 评税编号；估价编号
#R305 assessment of additional tax 补加税评税
3 r+vp yu assessment of performance 业绩评估；实绩评价
*FK!^Y Assessor 评税主任
Z?XE~6aP> asset price bubbles 资产价格泡沫
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.`fY asset-backed securities 具资产保证的证券
$62ospR^Y assets accretion 资产增值
9j:?s;B assets and liabilities 资产与负债
He)v:AH assets betterment statement 资产递增表；资产改进表
bX|Z||img assets lending 实物放款；有抵押贷款
3,oFT assets of the company passing on the death 死者去世时转移的公司资产
AJ^9[j } assets pledged as security for liabilities 用作负债抵押的资产
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9T. assets portfolio 资产投资组合
zJ3{!E}`v assets price 资产价格
&Zd{ElM assets quality 资产质素
m, Q<4' assets realization 资产变现
2z tP ' assets refinancing arrangement 资产再集资安排
GL nj& Ve assets securitization 资产证券化
%OfaBv& assets situated outside Hong Kong 在香港以外地方的资产
w; }P<K assets stripping 削减资产；拆卖资产
ztgSd8GGE assets value 资产值
yew9bn0a= assignee 承让人
B\KvKT|\ assignment 转让；转让书；转让契
, YTuZS assignment of interest 权益转让
`Kpn@Xg assignment of letters patent and trade mark 专利证书及商标转让
S w%=/ g assignment of property 物业转让；物业转让书
Xy_+L_h^ assignment right 转让权
Z7 K ;~* assignor 转让人
vs7Hg )F associate 有联系的人；有关连人士；相联者；合伙人；联系人
<3 O> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
mJ#u] tiL associate member 附属会员
_;v4 ]MU associated body corporate 相联法人团体
k/j]*~" associated company 相联公司；联属公司
r<UZ\ d - associated corporation 相联法团
Xv]O1 f cI Association of Chartered Certified Accountants [ACCA] [United Kingdom]
fk#SD "iJ 公认会计师公会〔英国〕
HS ="t3 Association of Futures Exchange Brokers 香港期货经纪协会
T N .mNl% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1 q}i UnR association of underwriters 承保人组织
tP"C >#LO assumption of control 接管
zK k;&y|{ assurance 担保；保险；转易；转易书
S,n*1&ogj assurance of interest 权益的转易
G9N6iKP! at 19XX price 按一九ＸＸ年价格计算
o" &7$pAh at a discount 按赔价计算；按贴水价格计算；打折扣
XlV#)JX at a premium 按溢价计算；按升水价格计算
lD CoYX_ at call 通知付款；按通知
_j}|R(s*+V at constant market price 按固定市价计算
=> )l6**UE at constant price 按固定价格计算
\n6#D7OV at cost 按成本计算
9p+DA s{i at current market price 按当时市价计算；按现时市价计算
CbS- Rz: at current price 按当时价格计算；按现时价格计算
D; .-e at factor cost 按要素成本计算；按生产要素成本计算
n0>#?ek12 at money-of-the-day price 按付款当日价格计算
9y>dDN M\< at or better 按指定或较佳价位〔买卖指令〕
GBHv| GO at par 按面值计算；平价
b5No>U) / at sight 见票即付
;} Ty b at the close 按收市盘
Z8z.Xn at the opening 按开市盘
Wf-i)oc4I attestation 见证；见证条款
9K@`n:Rw at-the-money option 平价期权
+Z/ *=; attorney 受权人；受托代表人
Cc$!TZq= attornment 新拥有人承认书
{tOu+zy attributable profit 可归属利润
sn@gchO9s attributable share value 可归属股份价值
r[q-O&2& Auckland Stock Exchange 奥克兰证券交易所
QPg
QM6 auction 拍卖
O:{I9V-=>s auctioneer 拍卖商
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UY^vz. audit 审计；核数
Ra%RcUf~sh Audit Commission 审计署
[Z Z~^U 5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(5cc{zKtR 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〕
8jMw7ti audit review 帐目审查
% q V=PC Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4sP0oe[h audited account 审计帐目；经审计的帐目
PL@hsZty~c audited annual account 经审计的周年帐目
UP58Cln* audited balance sheet 经审计的资产负债表
X#Y0g`muW auditor 核数师；核数主任；审计师
=XzrmPu auditor's certificate 核数师证明书；审计师证明书
\v)Dy)Vhg2 auditor's report 核数师报告；审计师报告
QpBgG~h" Aussie bond 澳元债券
:p;!\4)u austerity budget 紧缩预算
Ew*_@hVC Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Oq7M1|{ Australia All Ordinaries Index 澳洲所有普通股票指数
"4<RMYQ Australian Dollar [AUD] 澳元
Qo4]_,kR Australian Options Market 澳大利亚期权市场
po4seW! Australian Securities Commission 澳洲证券事务监察委员会
Yev ] Lp Australian Society of Certified Practising Accountants 澳洲执业会计师公会
~4"adOv Australian Stock Exchange 澳大利亚证券交易所
FDbb/6ku Austrian Schilling [ATS] 奥地利先令
|cEJRs@B authentication 认证；鉴证
AA6_D?)vv authority to purchase 委托购买证；委购书
Y}&//S A authorization 认可；核准；授权；授权书
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YU5l4~ authorization by direction 指示授权
0BMKwZg authorization by instruction 指令授权
.__XOd} K authorization by warrant 令状授权
@i'RIL} authorization of unit trust 单位信托的认可
)D{L<.i_ authorized agent 指定代理人
b^~ keQ authorized capital 法定资本
A5S9F8Q/] authorized clerk 出市员
{pH{SRM)B authorized dealer 认可交易商
/x c<& authorized financial institution 认可财务机构
uUB,OmLN authorized fund 认可基金
v*Ds:1"H-I authorized fund house 获授权的基金公司；认可基金公司
4w\
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?3D|{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d&BocJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V7U& 8UPb authorized insurer 获授权保险人；获认可承保人
cY8X A6 authorized investment 特准投资项目
ea kj>7\s authorized person 获授权人
)r 3}9J authorized representative 获授权代表
:hJHjh authorized share capital 法定股本
n+Q UT automated quotation system 自动报价系统
/{>$E>N; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
cKJf0S:cx- 自动交易系统〔香港期货交易所有限公司〕
cXU8}>qY7 automatic adjustment mechanism 自动调整机制
w#vSZbh automatic adjustment system 自动调整系统
Zyt,D|eWj Automatic Clearing House 自动票据交换所
"(zvI>A automatic exchange rates accumulation system 自动化汇率累集系统
#tg,%*.s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
> Akrbmh5 automatic teller machine [ATM] 自动柜员机
9>yLSM,!rS autopay 自动转帐
M<s16 available assets 可用资产
4[m})X2( available fiscal reserve 现存财政储备
/j/,@,lw7z available profit 可用利润
AFE 6@/' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
F0:|uC4 average 平均；平均数；海损
$\M<gW6 average basic salary 平均基本薪金
J@sH(S average consumer expenditure 平均消费开支；一般消费开支
6_]-&&Nr average cost 平均成本
#S)] `YW average cost of land production 增辟土地平均成本
sL" h average daily turnover 平均每日成交额
@ol=gBU average daily wage rate 平均每日工资率
2l]*><q| average expenditure pattern 平均开支模式
t5t,(^ ;f average growth rate 平均增长率
I,TJV)B average net fixed assets 固定资产平均净值
w^OV;gp average of relatives 相对价格平均数
Y )#x(s?t average price 平均价格
R % [ZQ K average propensity to consume 平均消费倾向；一般消费倾向
~A@T_ *0 average propensity to save 平均储蓄倾向；一般储蓄倾向
cq lA"Eof average rate 平均率
&.X lXihnt average revenue 平均收入；平均收益
yHhx- ` average stock 平均库存；平均存货
=^8*]/k average yearly rent 平均年租
5&?[ Vt avoidance of double taxation 避免双重课税
[Jv0^"] avoidance of tax 避税
