A:
Fa{[kJ8z A share Ａ股；甲类股份
ws
U @hqS abatement of tax 减税；减扣免税额
y`7b3*P ABN AMRO Bank N.V. 荷兰银行
>J:liB|( above-the-line expenditure 线上项目支出；经常预算支出
"=$uv above-the-line receipt 线上项目收入；经常预算收入
|F qujZz ABSA Asia Limited 南非联合亚洲有限公司
y~VL a absolute change 绝对数值变更
zIr-Rx'dL^ absolute expenditure 实际开支
U_UN& /f absolute guideline figure 绝对准则数字
SF"r</c[ absolute interest 绝对权益
N~?(<DyZR absolute order of discharge 绝对破产解除令
P#rS.CIh absolute profit margin 绝对利润幅度
"wxyY^" absolute value 实值；绝对值
KcpQ[ 6\ absolutely vested interest 绝对既得权益
$"6Gv absorbed cost 已吸收成本；已分摊成本
c68,,rJO]i absorption 吸收；分摊；合并
y6H`FFqK absorption rate 吸收率；摊配率；分摊率
/7ykmW ACB Finance Limited 亚洲商业财务有限公司
/38XaKc{6 acceptable form of reciprocity 合理的互惠条件
ZJ/K M W acceptable rate 适当利率；适当汇率
V~$?]Z %_ acceptance agreement 承兑协议
Q4g69IE acceptance for honour 参加承兑
Pa?C-Xn^ acceptor 承兑人；接受人；受票人
S2#@j # \ acceptor for honour 参加承兑人
74c5\UxA accident insurance 意外保险
QM7B FS; Accident Insurance Association of Hong Kong 香港意外保险公会
XXXQA Y-,C accident insurance scheme 意外保险计划
"cvhx/\1# accident year basis 意外年度基准
s dN1BV2 accommodation 通融；贷款
( yB]$ accommodation bill 通融票据；空头票据
v"_E0
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EQ>@K-R account balance 帐户余额；帐户结余
cXb&Rm' L account book 帐簿
U[Lr+nKo\ account collected in advance 预收款项
RxVZn"" account current book 往来帐簿
j?\z5i""f account of after-acquired property 事后取得的财产报告
)`mBvS.} account of defaulter 拖欠帐目
I2,A T+O< account payable 应付帐款
_s}`ohKvD account payee only [A/C payee only] 只可转帐；存入收款人帐户
&7r a account receivable 应收帐款
StiWa<"c account receivable report 应收帐款报表
W< $!H
V$ account statement 结单；帐单；会计财务报表
VL|Z+3L account title 帐户名称；会计科目
hUEA)c accountant's report 会计师报告
2G _]Y8 Accountant's Report Rules 会计师报告规则
Q07&7SH_ accounting and auditing procedure 会计与审计程序；会计与核数程序
d- z[=1m Accounting Arrangements 《会计安排》
TYCjVxfu$ accounting basis 会计基础
%l!- rXp accounting by Official Receiver 破产管理署署长呈交的帐目
Vd'=Fe;eB Accounting Circular 《会计通告》
pm[+xM9PB accounting class 会计类别
$weC '-n@ accounting date 记帐日期；会计结算日期
&q#.
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m>*~ tP Accounting Officer 会计主任
5kojh _\ accounting period 会计报告期；会计期
,wn gS= accounting policy 会计政策；会计方针
LCuz_LTFq{ accounting practice 会计惯例
]zn 3nhBI accounting principle 会计准则
R \]C;@J< accounting record 会计记录
69`*u<{PC accounting report 会计报告
ph~BxK )i6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o'8nQ
Tao Accounting Society of China 中国会计学会
g{f7 } gTG accounting statement 会计报表
I+31:#d accounting system 会计制度；会计系统
9Q'[>P=1 accounting transaction 会计事项；帐务交易
GInw7 accounting treatment 会计处理
`Jh<8~1 accounting year 会计年度
wJ"]H! r0 accretion 增值；添加
Eu%E2 A|`I accrual 应计项目；应累算数目
e0j4t-lL accrual basis 应计制；权责发生制
E()%IC/R accrual basis accounting 应计制会计；权责发生制会计
^x_$%8 accrue 应累算；应计
ae](= OQ accrued benefit 应累算利益
B:Awy/XMi accrued charges 应计费用
e3?z^AUXm accrued cumulative preference share dividend 应累算的累积优先股股息
W Bb*2 accrued expenses 应累算费用
O 0 $V+fE accrued interest payable 应付利息；应计未付利息
Ey=}bBx accrued interest receivable 应收利息；应计未收利息
/_YTOSZjm accrued right 累算权益
12;YxW>[ accruing profit 应累算的利润
wuW{ 2+)B accumulated fiscal reserve 累积财政储备
5"X@<;H% accumulated profit 累积利润；滚存溢利
6Nt/>[ accumulated reserve 累积储备
be $']}cP accumulation of surplus income 累积收益盈余
\L`x![$~q acquired assets 既得资产
IW-|"5?9' acquisition 收购；购置；取得
L\t_ zf_0 acquisition cost 购置成本
i% ,
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ZOpKi:\ acquisition of 100% interest 收购全部股权
_"*s x- acquisition of control 取得控制权
X{<taD2~ acquisition of fixed assets 购置固定资产
i" pOYZW1 acquisition of shell “买壳”
)lz~Rt;1i acquisition price 收购价
sZEa8 act of God 天灾
f^ZhFu? acting partner 执事合伙人
`uZMln @ active market 买卖活跃的市场；交投畅旺的市场；旺市
Ob}XeN(L3 active partner 积极参与的合伙人
*M_^I )*L active trading 交投活跃
[J(b"c6 actual circulation 实际流通
s`0IyQXVU actual cost 实际成本
7[UD;&\k actual expenditure 实际开支；实际支出
7(a1@ V H actual income 实际入息；实际收入；实际收益
=\oL'> q actual market 现货市场
9v?@2sOoE actual price 现货价；实际价格
I)s_f5' actual profit 实际利润
B2'TRXIm1U actual quotation 实盘；实际价位；实际报价
_zi| G D actual year basis 按实际年度计算
@65xn)CD{ actuals 实货
= ^Vp \ actuarial investigation 精算调查
C "%B >e actuarial principle 精算原则
1 ltW9^cF} actuarial report 精算师报告
N u\<Xr8 Actuarial Society of Hong Kong 香港精算学会
xR|^{y9n actuarial valuation 精算师估值
K= nDC. actuary 精算师
qxsHhyB_n; ad referendum agreement 暂定协议；有待覆核的协定
x 5V))~Ou ad valorem duty 从价税；按值征税
I|qhj* _C ad valorem duty system 从价税制
(DS"*4ty ad valorem fee 从价费
*Ms "{+C ad valorem tariff 从价关税
xI~A Z:m additional allowance 额外免税额
S~E@A.7 additional amount for unexpired risk 未过期风险的额外款额
[u37 Hy_Gi additional assessable profit 补加应评税利润
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=lN[b additional assessment 补加评税
0fn*;f8{XJ additional commitment 额外承担
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JF0j additional commitment vote 额外承担拨款
cofdDHXfQI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
nk7>iK!i additional dependent parent allowance 供养父母额外免税额
q\|RI;W additional provision 额外拨款
",J&UTUh additional stamp duty 附加印花税
:#35mBe}k additional tax 补加税罚款；补加税款
\E<Qi3W>* Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
w6)Q5H53) adjudged bankrupt 被裁定破产
p<#aXs jy adjudicated bankrupt 裁定破产人
8iOHav4 adjudication fee 裁定费；评定印花税额手续费；评估契据费
('U TjV adjudication of bankruptcy 裁定破产；宣告破产
i$Kx@,O8t adjudication of insolvency 裁定无力偿还债务
o3GkTn O adjusted actual 经调整的实数；调整后的实数
aq8./^ adjusted current assets 经调整的流动资产；调整后的流动资产
M \ adjusted figure 经调整的数字；调整后的数额
9==4T$nM[ adjusted liabilities 经调整的负债；调整后的负债
%7P]:G+Y\ adjusted loss 经调整的亏损；调整后的亏损
nqo1+OR 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
7 9@CO6 adjusted profit 经调整的利润；调整后的利润
5pe)CjE: adjusted surplus 经调整的盈余额；调整后的盈余额
m H0OW adjusted value 经调整的价值；调整后的价值
dcD#!v\0 adjustment 调整；修订；理算〔保险〕
H.E=m0 np adjustment centre 调剂中心
]+3M\ ib adjustment lag 调整过程的时间差距；调整时差
{i?G:K adjustment mechanism 调整机制
X[1D$1Dvw adjustment of loss 亏损调整
VPuR4 p. adjustment process 调整过程；调整程序
US(RWXyg adjustment range 调整幅度
eOF *|9 administered exchange rate 受管制汇率
?[m1? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-3v\ c~ administration expenses 行政费用
/j}Tv.'d administration fee 手续费；行政费
4g8o~JI:v administration in bankruptcy 破产管理
V| kN 1
A administration order 遗产管理令
o:W*#dt administrator 管理人；遗产管理人
+y8Y@e}> administrator of the estate 遗产管理人
>yXhP6 admission of debt 债项承认书
W&R67ff| admission of proof 接纳债权证明
a^@.C5 advance 放贷款项；垫付款项；预支款项；预付款项
]= %qm; advance account 暂支帐目；预付款帐户
0m4M@94 advance compensation 预付补偿金
UhL1Y
NF_ advance from shareholder 股东垫款
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advance pending reimbursement 预支以待日后付还
Xb>SA|6[| advanced economy 先进经济体系
Nr `R3(X advancement 预付；预付财产
WPNw")t! advances warrant 垫款令
x[0hY0 ?[M advancing 贷出
G$V=\60a- adverse balance 逆差
N<a %l J adverse exchange 逆汇
;hO6 p
advertisement addressed to shareholders 在报章刊登的致股东通告
2&n6:"u | advice for collection 托收通知书
DC*MB:c#U advice of drawing 提款通知书；汇票通知书
|C z7_Rn advice of payment 付款通知
RH<2f5-sC! Advisory Committee [Securities and Futures Commission]
w)zJ $l 谘询委员会〔证券及期货事务监察委员会〕
-sKtT 9o Advisory Committee on Diversification 经济多元化谘询委员会
>. `*KQdan affidavit 誓章；遗产申报誓章
l~o!(rpX affidavit of no receipt 述明无收款的誓章
Aipm=C 8 affiliate 联号；联营公司；附属公司
} BI6dZ~2A affiliated company 附属公司；联号；联营公司
4jTO:aPh_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Z^%a 1>` affordability 负担能力
l`N#~ <. African Development Bank [AfDB] 非洲开发银行
vbeE}7 *2 after-acquired property 事后取得的财产
p{LbTjdNc after-hours dealing 市后交易
B!x#|vGXL after-tax profit 税后盈利；税后利润；税后溢利
z=U+FHdh/- agency agreement 代理协议
)G^k$ j agency expenses 代理机构的开支
,m?V3xvq agency fee 代理费
'vVWUK956 Agency Law 《代理法》
s)]T"87H'_ agent 代理人；承销人
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U,FUS agent of company 公司代理人
V.*M;T\i agent's fee 代理人费；经纪费
|rk.t g9 aggregate 总计；总数；总体数字
qm><}N7f aggregate amount 总款额；总额
}vU/]0@,E aggregate assets and liabilities 总体资产与负债
N6-7RoA+ aggregate at constant price 按固定价格计算的总体数字
"J+L]IC?AD aggregate demand 总需求
uBt
]4d* aggregate gross position 总持仓量
b_F1?:# aggregate limit 总限额
mJ<`/p?: aggregate of salaries tax 合计薪俸税
&-Ch>:[
aggregate performance 总体表现；总体业绩
0~RD@>] aggregate supply 总体供应
( `bb1gz aggregate surplus 总盈余
b5=|1SjR aggregate total 整体总额
yXDjM2oR/2 aggregate value 总值；合计价值
iQ:eR]7X aggregated basis 合计基准
l3 F$5n aggregated net chargeable income 合计应课税入息实额
)4B`U(%M~ aggregation 合并计算；合计；总和
.W ~ XX aggregation of incomes of husband and wife 夫妇入息合并计算
r D <T aggregation of property 财产的总和
o[_,r]%+D agio 差价；贴水
^P~,bO&H.Z Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
ynM~&]fk#k Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v"yu7tZ3N 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
DmuQE~DV Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_xh)]R 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
)r{Wj*u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.lb]Xa*n 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,
p}:?uR agreement for a settlement 授产协议
q&>fKS nKs agreement for assignment 转让协议
Cscu agreement for sale 售卖协议；买卖协议
myX&Z F_9 agreement for sale and purchase 买卖协议
2! ,ndLA agreement for the payment of interest 支付利息协议
hzM;{g>t agreement for the repayment of money 还款协议
P-2DBNB7 agreement of reinsurance 再保险协议
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9o%f:o Agricultural Bank of China 中国农业银行
:$u[1&6 air passenger departure tax 飞机乘客离境税
h u0z
36 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9yTdbpY airport tax 机场税
QObVJg,GD alcohol duty 酒精税
mB>0$l y alienation 让与；让渡；转让
CtN\-E- alimony 生活费；赡养费
f4.jWBF All Ordinaries Index [AOI] 所有普通股指数
eC<RM Q4 all risks 全险；综合险
;5X~"#%U_ All Sales Record for Stock Market 《股票市场成交报告》
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2Hw\fx Allied Capital Resources Limited 新联财务有限公司
$Q#n'#c all-items index [Consumer Price Index] 总指数〔消费物价指数〕
AcnY6:3Y| allocation letter 拨款信件
qB_s<cpn> allocation of fund 分配款项；预留款项
HRE?uBkjf allocation of profit 利润分配；溢利分配
n.9k5r@ allocation warrant 拨款令
$s}w23nB allotment 分配；配股
(kO (R#M allotment notice 股份配售通知；配股通知
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Sd ^I >; allowable 可获宽免；免税的
Q]=/e7 allowable business loss 可扣除的营业亏损
$t& o(]m allowable expenses 可扣税的支出
;\A_-a_(# allowance 免税额；津贴；备抵；准备金
H%l-@::+$ allowance for debts 债项的免税额
~v\
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U6(>6- allowance for funeral expenses 殡殓费的免税额
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d j"C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Jf= V< allowance for repairs and outgoings 修葺及支出方面的免税额
w+ ')wyB allowance to debtor 给债务人的津贴
^C~_}/c Z alteration of capital 资本更改
EZiLXQd_ alternate trustee 候补受托人
Zl9 amalgamation 合并
]SAY\;,_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ML|?H1m> ambit of charges 征税范围；收费范围
*^;
MWI amended valuation 经修订的估值
:+\sKEzL American Commodities Exchange 美国商品交易所
P4yUm(@ American Express Bank Limited 美国运通银行
c ZYvP American Stock Exchange 美国证券交易所
DFZ0~+rh amortization 摊销
`'iO+/;GY amount due from banks 存放银行同业的款项
p8j4Tc5tQ> amount due from banks abroad 存放海外银行同业的款项
5V (#nz amount due from holding companies 控股公司欠款
Z >R@ amount due from local banks 存放本港银行同业的款项
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[]ltN_ amount due to banks 银行同业的存款
v9@_ DlV\ amount due to banks abroad 海外银行同业的存款
aJ=)5%$6kc amount due to holding companies 控股公司存款
5#|&&$) amount due to local banks 本港银行同业的存款
Kp7)my amount due to outport banks 外埠银行同业的存款
!.# g amount for note issue 发行纸币的款额
32 j){[PL3 amount of bond 担保契据的款额
~~&Bp_9QXN amount of consideration 代价款额
I _Lm[ amount of contribution 供款数额
8MDivr/@ amount of indebtedness 负债款额
y[Dgyt amount of principal of the loan 贷款本金额
$; _{|{Yj amount of rates chargeable 应征差饷数额
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ITYk amount of share capital 股本额
]QY-L O( amount of sums assured 承保款额
!Y|xu07 amount of variation 变动幅度
80%"2kG amount of vote 拨款数额
xa_ IdkV amount payable 应付款额
R8 6i2', amount receivable 应收款额
->{ \7|^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)AieO-4* analysis 分析
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\5 Ur^t ancillary risk 附属风险
T,/< 'cl" annual account 周年帐目；周年帐目报表；年度决算；年结
s+ *LVfau annual accounting date 年结日期
m7A3i<6p annual allowance 每年免税额；年积金；年度津贴；年津
P^O g(F 8; annual balance 年度余额
sng 6U;Z annual disposable income 每年可动用收入
@HI@ PZ> annual estimates 周年预算
o:5mgf7 annual fee 年费
B&KIM{j\ annual general meeting 周年大会
Y*lc ~X annual growth rate 年增率；每年增长率
)9/iH( annual long-term supplement 长期个案每年补助金
<ldArZ4C4 annual pensionable emolument 可供计算退休金的年薪
07(LLhk@d annual report 年报
g=v'[JPd
Annual Report on the Consumer Price Index 《消费物价指数年报》
[zP}G ?( annual return 周年报表；周年申报表；每年报税表格
9"D t 3>Z Annual Return Rules 《周年报表规则》
r4 5}o annual review of consumer prices 每年消费物价回顾
=b )!l9TX annual roll-forward basis 逐年延展方式
-zt*C&)b annual salary 年薪
3h o'\Ysu/ annual statement 年度报表；年度决算表
?)Gb= 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
if1)AE- annuitant 年金受益人
eA(FWO annuity 年金
(yT&&_zY4 annuity contract 年金合约
D&N3LH annuity on human life 人寿年金
kyYU 1gfh antecedent debt 先前的债项
h6`VU`pPI ante-dated cheque 倒填日期支票
mMu+MXTk< anticipated expenditure 预期开支
hf)R PG& anticipated net profit 预期纯利
V^ ;l g[: anticipated revenue 预期收入
nhm#_3!6A anti-inflation measure 反通货膨胀措施
(o\ D=!a anti-inflationary stance 反通货膨胀立场
B/~ubw apparent deficit 表面赤字
`'(@"-L:7 apparent financial solvency 表面偿债能力
fgo3Gy*# apparent partner 表面合伙人
]P^ 3uX i application for personal assessment 个人入息课税申请书
%f&Bt,xEo application of fund 资金应用
ZWB3R application to release as liquidator and to destruct the books of accounts and documents
u!Vr MH 申请免除清盘人职务及毁灭帐簿与文件
0!axAvBV appointed actuary 委任精算师
4q@[k: ' appointed auditor 委任核数师；委任审计师
`X =[ m> appointed trustee 委任的受托人
@'J~(#} appointer 委任人
O15~\8# ' apportioned pro rata 按比例分摊
[[4!b E apportionment 分配；分摊
^zG!Z: E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?IO3w{fmH apportionment formula 分摊方程式
Y\(?&7Aax apportionment of estate duty 遗产税的分摊
6 iH]N*]S^ appraisal 估价；评估
_Mh..#)`[ appreciable growth 可观增长
$nf
% <Q appreciable impact 显着影响
p5nrPL appreciable increase 可观增长
S .C7%XU appreciation 增值；升值
yzG BGC appreciation against other currencies 相对其他货币升值
s"wz !{G4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
M?ElD1#Z appreciation tax 增值税
&b19s=Z, appropriation 拨款；拨用；拨付
lqoVfj'6M appropriation account 拨款帐目
#
o\&G@e} Appropriation Bill 拨款法案
M!PK3 appropriation-in-aid system 补助拨款办法
V4g vKWc approved assets 核准资产
8 vvNn>Q approved basket stock 认可一篮子证券
n4AQ approved budget 核准预算
!ZN"(0#qz approved charitable donation 认可慈善捐款
d\ Xi j y approved charitable institution 认可慈善机构
lI[O!Vu Kc approved currency 核准货币；认可货币
Wb{8WPS approved estimates 核准预算
x Sv@K5"8! approved estimates of expenditure 核准开支预算
lR]SGdY approved overseas insurer 核准海外保险人
M[=sQnnSFW approved overseas trust company 核准海外信托公司
4}^\&K&t{ approved pooled investment fund 核准汇集投资基金
w 1 O) approved provident fund scheme 认可公积金计划
d]l(B+\vf approved provision 核准拨款
S'q4va" approved redeemable share 核准可赎回股份
]= 5D98B approved regional stock 认可地区性证券
cvnRd.& approved retirement scheme 认可退休金计划
ur/:aI approved subordinated loan 核准附属贷款
p-%m/d? arbitrage 套戥；套汇；套利
AR id arbitrageur 套戥者；套汇者
&PEw8: TX arbitrary amount 临时款项
#_fL[j& arrangement 措施；安排；协定
4--[.j*W arrears 欠款
R<8! lQ4s arrears of pay 欠付薪酬
H:L<gv(rG arrears of revenue 逾期未收税款；逾期未收的帐项
H?'t>JX articles of association 组织章程；组织细则；组织章程细则
=MMSmu5! Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'uF"O"* ascertainment of profit 确定利润
;rh@q4# "Asia Clear" “亚洲结算系统”
+C9 l7 q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!W45X}/o Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
G9a6 $K)b Asian Development Fund [ADF] 亚洲发展基金
F%q}N,W Asian dollar bond 亚洲美元债券
X\LiV{c Asian dollar market 亚洲美元市场
LD)P.
f Asian dollar rate 亚洲美元利率
s4{ >7`N2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
I> 3]VR i Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6
VuMx7W1 asked price 沽盘；喊价；索价；卖方报价
RE75TqYW assessable income 应评税入息
+d,Z_ 6F assessable loss 应评税亏损
i@#fyU)[G assessable profit 应评税利润
$2gZpO| assessable value 应评税值
xsdi\
j;n> assessed profit 估定利润
>-Q=o,cl%3 assessed value 经评估价值
XfH[: XG3 assessment 评税；评定；估价；评税单
jr=erVHK assessment number 评税编号；估价编号
&>%9JXU assessment of additional tax 补加税评税
yMbg1+:
assessment of performance 业绩评估；实绩评价
l^E)XWd Assessor 评税主任
l^%W/b> ?b asset price bubbles 资产价格泡沫
^5BQ= asset-backed securities 具资产保证的证券
I9;,qd%<T assets accretion 资产增值
C {8(ew assets and liabilities 资产与负债
% /Y; assets betterment statement 资产递增表；资产改进表
%6@->c{ assets lending 实物放款；有抵押贷款
?hS&OtW
assets of the company passing on the death 死者去世时转移的公司资产
6E@qZvQ assets pledged as security for liabilities 用作负债抵押的资产
wxSJ assets portfolio 资产投资组合
sW]fPa(cn, assets price 资产价格
r Gb<7b% assets quality 资产质素
#J09Eka;J assets realization 资产变现
L:E?tR}H assets refinancing arrangement 资产再集资安排
24 Uvi:B?~ assets securitization 资产证券化
- Hi RXB assets situated outside Hong Kong 在香港以外地方的资产
;_Z[' % assets stripping 削减资产；拆卖资产
];8S<KiS~ assets value 资产值
$;%k:&\f assignee 承让人
ZF~@a+o assignment 转让；转让书；转让契
\olYv!f assignment of interest 权益转让
G=l-S\0@ assignment of letters patent and trade mark 专利证书及商标转让
'$\O*e' assignment of property 物业转让；物业转让书
].r~?9'/ assignment right 转让权
/ U5!]7&gB assignor 转让人
J_rb 3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
!b 4v}70, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ft><Ql3 associate member 附属会员
ee\QK,Q V associated body corporate 相联法人团体
*~ SanL\ associated company 相联公司；联属公司
qe<aJn associated corporation 相联法团
qbD>)} :1 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
yeqH eZ 公认会计师公会〔英国〕
h 1REL^!c Association of Futures Exchange Brokers 香港期货经纪协会
o4F( X0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{DWL 5V#M association of underwriters 承保人组织
c%@<
h6 assumption of control 接管
:^H2D=z@ assurance 担保；保险；转易；转易书
_`.Wib+ assurance of interest 权益的转易
,y}@I" at 19XX price 按一九ＸＸ年价格计算
3}kG ]# at a discount 按赔价计算；按贴水价格计算；打折扣
+LwwI*;b at a premium 按溢价计算；按升水价格计算
Fv $oXg/ at call 通知付款；按通知
u1; sH{YK> at constant market price 按固定市价计算
D A_ }pS" at constant price 按固定价格计算
r%\%tz'`j
at cost 按成本计算
/ ?H q at current market price 按当时市价计算；按现时市价计算
jT=fq'RK at current price 按当时价格计算；按现时价格计算
%fMFcL#h at factor cost 按要素成本计算；按生产要素成本计算
MnTJFo" at money-of-the-day price 按付款当日价格计算
%Hu?syo at or better 按指定或较佳价位〔买卖指令〕
$|m'~AmI at par 按面值计算；平价
PvB {@82 at sight 见票即付
4t,f$zk at the close 按收市盘
ke b.%cb= at the opening 按开市盘
sT'j36Nc<, attestation 见证；见证条款
F4PW L|1 at-the-money option 平价期权
U%)-_
*`z attorney 受权人；受托代表人
^C' {# p " attornment 新拥有人承认书
suHi sc* attributable profit 可归属利润
QD^q\9U[ attributable share value 可归属股份价值
yb6gYN Auckland Stock Exchange 奥克兰证券交易所
B&m6N, auction 拍卖
Zu /w[*;M auctioneer 拍卖商
~,7Tj audit 审计；核数
MO%+rf0~w Audit Commission 审计署
aGNb Cm Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4*'ZabDD 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〕
!v.
<H]s) audit review 帐目审查
y({lE3P Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
K-[;w$np0 audited account 审计帐目；经审计的帐目
x>tsI}C audited annual account 经审计的周年帐目
A|YiS wyy audited balance sheet 经审计的资产负债表
E Y^?@D_< auditor 核数师；核数主任；审计师
*k@D4F ruP auditor's certificate 核数师证明书；审计师证明书
A1n4R auditor's report 核数师报告；审计师报告
RFPcH8-u7 Aussie bond 澳元债券
1` GW>ZKv austerity budget 紧缩预算
Ca -.&$f Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
w=FU:q/ Australia All Ordinaries Index 澳洲所有普通股票指数
5mX^{V&^ Australian Dollar [AUD] 澳元
Z7> Nd$E{ Australian Options Market 澳大利亚期权市场
6)c-s|# Australian Securities Commission 澳洲证券事务监察委员会
Ibg~.>.u{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
wjXv{EsMq Australian Stock Exchange 澳大利亚证券交易所
Hk'R!X Austrian Schilling [ATS] 奥地利先令
~O Wpk)Vq authentication 认证；鉴证
L;W FHIE authority to purchase 委托购买证；委购书
\-SC-c authorization 认可；核准；授权；授权书
.03Rp5+v authorization by direction 指示授权
C3'?E<F authorization by instruction 指令授权
! %[fi[p authorization by warrant 令状授权
Xzl$Q c authorization of unit trust 单位信托的认可
Lp (i&A authorized agent 指定代理人
|{JI=$ authorized capital 法定资本
axOEL:-|Bu authorized clerk 出市员
"L!U7|9J authorized dealer 认可交易商
7 Ck3L6J# authorized financial institution 认可财务机构
p[ &b@U# authorized fund 认可基金
= WHI/|& authorized fund house 获授权的基金公司；认可基金公司
WrS>^\: authorized institution 认可机构
)7p(htCz5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
P| hw LM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
xz, o Mlw authorized insurer 获授权保险人；获认可承保人
PE g]z authorized investment 特准投资项目
`:C 2Cj
authorized person 获授权人
t1G__5wp authorized representative 获授权代表
&;~?\>?I authorized share capital 法定股本
9s*QHCB0 automated quotation system 自动报价系统
_90<*{bt. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4j8$& ~/ 自动交易系统〔香港期货交易所有限公司〕
hiE YIx automatic adjustment mechanism 自动调整机制
]s!id [j automatic adjustment system 自动调整系统
Y`(~eNX^% Automatic Clearing House 自动票据交换所
X%iJPJLza automatic exchange rates accumulation system 自动化汇率累集系统
*nc3A[B#C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
IRueq @4 automatic teller machine [ATM] 自动柜员机
z~==7:Os autopay 自动转帐
*[m:4 \ available assets 可用资产
J_fs}Y1q\ available fiscal reserve 现存财政储备
!Z
0U_*& available profit 可用利润
b(CO7/e> Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!v(^wqna\ average 平均；平均数；海损
KCAV average basic salary 平均基本薪金
lHDZfwJ&C1 average consumer expenditure 平均消费开支；一般消费开支
q"6$#o{~U average cost 平均成本
_RU L$Ds average cost of land production 增辟土地平均成本
_RbM'_y+E average daily turnover 平均每日成交额
T?QW$cU!e: average daily wage rate 平均每日工资率
z&B9Yu4M7 average expenditure pattern 平均开支模式
N / ' average growth rate 平均增长率
g {i= $xc average net fixed assets 固定资产平均净值
: p)R,('g average of relatives 相对价格平均数
Dy>6L79G average price 平均价格
O9E:QN<U`* average propensity to consume 平均消费倾向；一般消费倾向
y:^o ._ average propensity to save 平均储蓄倾向；一般储蓄倾向
:WX
OD average rate 平均率
dJ/gc"7aO average revenue 平均收入；平均收益
g4W/T average stock 平均库存；平均存货
|TP, average yearly rent 平均年租
X d o\DQn avoidance of double taxation 避免双重课税
PTLlLa85< avoidance of tax 避税
