A:
Q*J8`J:#^R A share Ａ股；甲类股份
PS=N]e7k' abatement of tax 减税；减扣免税额
&Oih# I ABN AMRO Bank N.V. 荷兰银行
V oTnm above-the-line expenditure 线上项目支出；经常预算支出
bz1+AJG above-the-line receipt 线上项目收入；经常预算收入
Hido[ ABSA Asia Limited 南非联合亚洲有限公司
1YrIcovi- absolute change 绝对数值变更
v , VCbmc absolute expenditure 实际开支
$xK2M absolute guideline figure 绝对准则数字
'fGB#uBt absolute interest 绝对权益
ip`oL _c absolute order of discharge 绝对破产解除令
Q2L>P<87T absolute profit margin 绝对利润幅度
h'tb absolute value 实值；绝对值
+p
Y*BP+~i absolutely vested interest 绝对既得权益
#BZ2 %\ absorbed cost 已吸收成本；已分摊成本
?E*;fDEC absorption 吸收；分摊；合并
oieJ7\h]m absorption rate 吸收率；摊配率；分摊率
3;hztCZj ACB Finance Limited 亚洲商业财务有限公司
hN5?u: acceptable form of reciprocity 合理的互惠条件
Us.")GiHE acceptable rate 适当利率；适当汇率
~mR@L `" l acceptance agreement 承兑协议
t6+c"=P# acceptance for honour 参加承兑
]"2;x acceptor 承兑人；接受人；受票人
UCz\SZ{za acceptor for honour 参加承兑人
t{ R\\j accident insurance 意外保险
IOjp'6Yr Accident Insurance Association of Hong Kong 香港意外保险公会
5x =aJl;G accident insurance scheme 意外保险计划
@5rl; C accident year basis 意外年度基准
s
IE2a0+ accommodation 通融；贷款
!*tV[0 i2 accommodation bill 通融票据；空头票据
'<JNS8h accommodation party 汇票代发人
D[" ~G v account balance 帐户余额；帐户结余
?DwI>< W account book 帐簿
4Ucs9w3[ account collected in advance 预收款项
'BiR ,M$mY account current book 往来帐簿
=Lc!L
!(,b account of after-acquired property 事后取得的财产报告
Hrk]6* account of defaulter 拖欠帐目
OtVRhR3> account payable 应付帐款
]2 7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
5p}ri,Y< account receivable 应收帐款
0{q >'d v account receivable report 应收帐款报表
zJ=lNb?q account statement 结单；帐单；会计财务报表
NR6wNz&81 account title 帐户名称；会计科目
+&*D7A>~p accountant's report 会计师报告
VbG#)>"F Accountant's Report Rules 会计师报告规则
S <RbC accounting and auditing procedure 会计与审计程序；会计与核数程序
n?[JPG2X Accounting Arrangements 《会计安排》
Mxmo}tt accounting basis 会计基础
5Qh$>R4!" accounting by Official Receiver 破产管理署署长呈交的帐目
VK]cZ%) Accounting Circular 《会计通告》
[B,w\PLub accounting class 会计类别
l+vD`aJ 3 accounting date 记帐日期；会计结算日期
wqn HaWd* accounting for money 款项核算
^c-8~r|y, Accounting Officer 会计主任
<l.l6okp accounting period 会计报告期；会计期
I""zg^Rq accounting policy 会计政策；会计方针
ms]r1x" accounting practice 会计惯例
6/5Xy69:h accounting principle 会计准则
^xt @ accounting record 会计记录
X7g@.Oy` accounting report 会计报告
lA/.4"nN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0aRHXc2< Accounting Society of China 中国会计学会
LJc"T)>$` accounting statement 会计报表
AbExJ~JV\g accounting system 会计制度；会计系统
F 4*ssx accounting transaction 会计事项；帐务交易
\}n\cUy- accounting treatment 会计处理
g!\H ^d 4 accounting year 会计年度
P2!+ZJ& accretion 增值；添加
28!
ke accrual 应计项目；应累算数目
L7`=ec< accrual basis 应计制；权责发生制
=]
+owl2 accrual basis accounting 应计制会计；权责发生制会计
N8E accrue 应累算；应计
E^`-:L(_ accrued benefit 应累算利益
]wZlJK`K accrued charges 应计费用
{M^BY ,%* accrued cumulative preference share dividend 应累算的累积优先股股息
[ KMNMg accrued expenses 应累算费用
w:VD[\h accrued interest payable 应付利息；应计未付利息
TFAd
accrued interest receivable 应收利息；应计未收利息
3cA '9 accrued right 累算权益
* @=ZzL accruing profit 应累算的利润
$VxKv7: accumulated fiscal reserve 累积财政储备
GiK4LJ~cH) accumulated profit 累积利润；滚存溢利
\V_ Tc` accumulated reserve 累积储备
hjgB[
&U> accumulation of surplus income 累积收益盈余
W<@9ndvH acquired assets 既得资产
Ht"?ajW{ acquisition 收购；购置；取得
\:m1{+l acquisition cost 购置成本
Bc*FH>E acquisition expenses 购置费用
&|K9qa~)Y acquisition of 100% interest 收购全部股权
*yZ `aKfH acquisition of control 取得控制权
{zTnE?(o` acquisition of fixed assets 购置固定资产
YZ k.{#^ c acquisition of shell “买壳”
XkhGU?={ acquisition price 收购价
67g"8R#.V act of God 天灾
FX1H2N( acting partner 执事合伙人
a_3w/9L4r active market 买卖活跃的市场；交投畅旺的市场；旺市
X=KC +1e active partner 积极参与的合伙人
W8_$]}G8E active trading 交投活跃
idNra# actual circulation 实际流通
Rz#q68 actual cost 实际成本
vk4Q2P actual expenditure 实际开支；实际支出
+WjX@rSq[ actual income 实际入息；实际收入；实际收益
%xv*#.<Vj actual market 现货市场
eev-";c actual price 现货价；实际价格
B2,c_[ UZ. actual profit 实际利润
q|g>; _ actual quotation 实盘；实际价位；实际报价
8CUlE-R5 actual year basis 按实际年度计算
3oOr*N3R actuals 实货
-.OZ actuarial investigation 精算调查
7|PB6h3 actuarial principle 精算原则
Ii&\LJ actuarial report 精算师报告
Z0[ d;m* Actuarial Society of Hong Kong 香港精算学会
]Zz.n5c actuarial valuation 精算师估值
ueyQ&+6 r actuary 精算师
ntntB{t ad referendum agreement 暂定协议；有待覆核的协定
,
.E> ad valorem duty 从价税；按值征税
!<3!ORFO ad valorem duty system 从价税制
0Lf4 ^9N ad valorem fee 从价费
RKPX*(i~ ad valorem tariff 从价关税
pft-.1py additional allowance 额外免税额
:Y Ki additional amount for unexpired risk 未过期风险的额外款额
+# 3e<+!F additional assessable profit 补加应评税利润
'.wb= C additional assessment 补加评税
|->C I additional commitment 额外承担
tE#;$Ss additional commitment vote 额外承担拨款
\^1S:z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ox*>H kV additional dependent parent allowance 供养父母额外免税额
ALQ-aXJ additional provision 额外拨款
SLW|)Q24 additional stamp duty 附加印花税
{ 2)).g additional tax 补加税罚款；补加税款
FP'- =zgc Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Xp.$FJ1) adjudged bankrupt 被裁定破产
w{*PZb4 adjudicated bankrupt 裁定破产人
`&9iC 4P adjudication fee 裁定费；评定印花税额手续费；评估契据费
E&N~ h|CL adjudication of bankruptcy 裁定破产；宣告破产
3$_JNF` adjudication of insolvency 裁定无力偿还债务
dmWCNeja. adjusted actual 经调整的实数；调整后的实数
T#<Q[h= adjusted current assets 经调整的流动资产；调整后的流动资产
fC".K
Yjp adjusted figure 经调整的数字；调整后的数额
!n sx!M adjusted liabilities 经调整的负债；调整后的负债
LS$zA>: adjusted loss 经调整的亏损；调整后的亏损
+s;>@j()V 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
k<|}&<h adjusted profit 经调整的利润；调整后的利润
[MuZ ^'dR adjusted surplus 经调整的盈余额；调整后的盈余额
?t5<S]'r$ adjusted value 经调整的价值；调整后的价值
UqD ]@s` adjustment 调整；修订；理算〔保险〕
/i ~x .i3 adjustment centre 调剂中心
zI 0d adjustment lag 调整过程的时间差距；调整时差
S Rk%BJ? ~ adjustment mechanism 调整机制
NBL%5!' adjustment of loss 亏损调整
H:)_;k adjustment process 调整过程；调整程序
npd:a Gx adjustment range 调整幅度
15S&,$ 1& administered exchange rate 受管制汇率
}K5okxio Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I^n DO\m < administration expenses 行政费用
f92z/5%V administration fee 手续费；行政费
S1[, al administration in bankruptcy 破产管理
= N ; 5T administration order 遗产管理令
U:z5`z! administrator 管理人；遗产管理人
]q~bi<E9W administrator of the estate 遗产管理人
@qpj0i+>* admission of debt 债项承认书
(:I]v_qEYS admission of proof 接纳债权证明
Qvty;2$o@ advance 放贷款项；垫付款项；预支款项；预付款项
T 5F) advance account 暂支帐目；预付款帐户
%fnG v\uI advance compensation 预付补偿金
<F8 e?xy advance from shareholder 股东垫款
W*Si"s2 advance pending reimbursement 预支以待日后付还
jfiUf1Mj advanced economy 先进经济体系
9Z 2 1|5 advancement 预付；预付财产
JA*+F1s advances warrant 垫款令
nEUUD3a advancing 贷出
\%7fm#z6 adverse balance 逆差
Y]7503J adverse exchange 逆汇
qX*xQA|ak, advertisement addressed to shareholders 在报章刊登的致股东通告
sopf-g: advice for collection 托收通知书
@mJ~?d95v advice of drawing 提款通知书；汇票通知书
Mg2 e0}{ advice of payment 付款通知
Ta[\B WR2 Advisory Committee [Securities and Futures Commission]
)3)7zulnXH 谘询委员会〔证券及期货事务监察委员会〕
L+*:VP6WD Advisory Committee on Diversification 经济多元化谘询委员会
R+U$;r8l affidavit 誓章；遗产申报誓章
hbg$u$1`, affidavit of no receipt 述明无收款的誓章
M!kSt1 affiliate 联号；联营公司；附属公司
@H<*|3J affiliated company 附属公司；联号；联营公司
E#\Oe_eq~N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
sQJGwZ 7 affordability 负担能力
m8;w7S7,j~ African Development Bank [AfDB] 非洲开发银行
r^a:s] after-acquired property 事后取得的财产
T-#4hY` after-hours dealing 市后交易
S43JaSw) after-tax profit 税后盈利；税后利润；税后溢利
O ,9^R agency agreement 代理协议
3@qv[yOE agency expenses 代理机构的开支
5|=J\Lp2I agency fee 代理费
9|lLce$ Agency Law 《代理法》
WrSc@j&Ycv agent 代理人；承销人
yx|{:Li! agent of company 公司代理人
qDG2rFu&[ agent's fee 代理人费；经纪费
T@=C2
1 aggregate 总计；总数；总体数字
ggL/7 I( aggregate amount 总款额；总额
+ c+i u6+" aggregate assets and liabilities 总体资产与负债
P6O\\,B1A aggregate at constant price 按固定价格计算的总体数字
6UqAs<c9 aggregate demand 总需求
vJaWHC$q aggregate gross position 总持仓量
+ZwoA_k{ aggregate limit 总限额
A .Wf6o aggregate of salaries tax 合计薪俸税
t,Ka]
/I aggregate performance 总体表现；总体业绩
^;'8yE/ aggregate supply 总体供应
e MHz/;I aggregate surplus 总盈余
p_g`f9q6D aggregate total 整体总额
b _<n]P*) aggregate value 总值；合计价值
?].MnwYo aggregated basis 合计基准
uDP:kM aggregated net chargeable income 合计应课税入息实额
ccrWk*tr aggregation 合并计算；合计；总和
)
$_1 U!z aggregation of incomes of husband and wife 夫妇入息合并计算
[gpO?'~ aggregation of property 财产的总和
D;NL*4zt agio 差价；贴水
F3EAjO)ch 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》
+8C }%6aX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Z[OX {_2]K 《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》
PMpq>$6b7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
v\5O\ I ^ 《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》
W} i6{ Vh Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
F_ (~b 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tc0;Ake-& agreement for a settlement 授产协议
q~b# ml2QS agreement for assignment 转让协议
":8\2Qp agreement for sale 售卖协议；买卖协议
2
4+ agreement for sale and purchase 买卖协议
^8;MY5Wbs agreement for the payment of interest 支付利息协议
#|ts1lD#ah agreement for the repayment of money 还款协议
NJQ)Ttt agreement of reinsurance 再保险协议
Sz@z
0' Agricultural Bank of China 中国农业银行
T{k_3[{0o air passenger departure tax 飞机乘客离境税
Jz~: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!9WGZfK+0Y airport tax 机场税
4hy -M>!D| alcohol duty 酒精税
;_vhKU)%J# alienation 让与；让渡；转让
9 e=}P L alimony 生活费；赡养费
-R]0cefC<f All Ordinaries Index [AOI] 所有普通股指数
Bd <0} all risks 全险；综合险
N.vWZ7l8 All Sales Record for Stock Market 《股票市场成交报告》
W06#|8,{v Allied Capital Resources Limited 新联财务有限公司
X2@Ef2EkM all-items index [Consumer Price Index] 总指数〔消费物价指数〕
.Ppon my allocation letter 拨款信件
Ba@~: allocation of fund 分配款项；预留款项
Q $ }#& allocation of profit 利润分配；溢利分配
\0x >#ygX allocation warrant 拨款令
} Xo #/9 allotment 分配；配股
o6px 1C: allotment notice 股份配售通知；配股通知
@T ~XwJ~ allotment of shares 股份分配
y\Aa;pL)RQ allowable 可获宽免；免税的
Tc /^h 4xH allowable business loss 可扣除的营业亏损
12z!{k 7N allowable expenses 可扣税的支出
oj -
`G allowance 免税额；津贴；备抵；准备金
[j-?) allowance for debts 债项的免税额
iR nj N allowance for depreciation by wear and tear 耗损折旧免税额
46}U +> allowance for funeral expenses 殡殓费的免税额
AQUAQZc allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Yi%lWbr allowance for repairs and outgoings 修葺及支出方面的免税额
(|K+1R allowance to debtor 给债务人的津贴
<Z:FY|'s alteration of capital 资本更改
.Qx5,)@9 alternate trustee 候补受托人
M5ZH6X@5 amalgamation 合并
x .*^dM@V ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Q3 8+`EhLA ambit of charges 征税范围；收费范围
ng3ZK amended valuation 经修订的估值
VKDOM0{V American Commodities Exchange 美国商品交易所
P}} G9^ American Express Bank Limited 美国运通银行
9?H$0xZV American Stock Exchange 美国证券交易所
SYY x>1;8` amortization 摊销
^)~S mj^d amount due from banks 存放银行同业的款项
Wp>t\S~N amount due from banks abroad 存放海外银行同业的款项
`FPQ Oa*%3 amount due from holding companies 控股公司欠款
`/PBZnj amount due from local banks 存放本港银行同业的款项
;[}OZt amount due to banks 银行同业的存款
6}TunR amount due to banks abroad 海外银行同业的存款
y>y2,x+[ amount due to holding companies 控股公司存款
E:x@O8F amount due to local banks 本港银行同业的存款
g:M;S"U3*Y amount due to outport banks 外埠银行同业的存款
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#y! amount for note issue 发行纸币的款额
R%WY!I8C amount of bond 担保契据的款额
fWmc$r5n]( amount of consideration 代价款额
,2fi`9=\ amount of contribution 供款数额
wuH*a3( amount of indebtedness 负债款额
+Ww] %`_ amount of principal of the loan 贷款本金额
} QCnN2bV amount of rates chargeable 应征差饷数额
X[o+Y@bc amount of share capital 股本额
!0,q[|m amount of sums assured 承保款额
'Gn>~m amount of variation 变动幅度
T] De{nH u amount of vote 拨款数额
[7I b T:ph amount payable 应付款额
[f_^B U& amount receivable 应收款额
1?Y>Xz Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)XDBK* ! analysis 分析
YRlf U5 ancillary risk 附属风险
Ic2?1<I ZA annual account 周年帐目；周年帐目报表；年度决算；年结
r E+B}O annual accounting date 年结日期
;qgo= annual allowance 每年免税额；年积金；年度津贴；年津
$H@ SXx annual balance 年度余额
& s+l/;3 annual disposable income 每年可动用收入
4=^_VDlpd annual estimates 周年预算
~S/oW89 annual fee 年费
bFG~08Z ,d annual general meeting 周年大会
idYB.]Y( annual growth rate 年增率；每年增长率
?: \/-y)Sp annual long-term supplement 长期个案每年补助金
y|6n:<o annual pensionable emolument 可供计算退休金的年薪
O`@Nl annual report 年报
Fa%1] R Annual Report on the Consumer Price Index 《消费物价指数年报》
Ab@ G^SLX annual return 周年报表；周年申报表；每年报税表格
irAXXg Annual Return Rules 《周年报表规则》
!q2zuxq!R annual review of consumer prices 每年消费物价回顾
D.a>i?W annual roll-forward basis 逐年延展方式
Q/S ^-&~ annual salary 年薪
Y"mFUW4 annual statement 年度报表；年度决算表
Keh =>K)T Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
~bZ$ d{o^ annuitant 年金受益人
G4@r_VP \ annuity 年金
k`:zQ d^T annuity contract 年金合约
"U}kp#) annuity on human life 人寿年金
l
r&7 qu antecedent debt 先前的债项
Vgm'&YT ante-dated cheque 倒填日期支票
SboHo({5VA anticipated expenditure 预期开支
wb$uq/| anticipated net profit 预期纯利
.g8*K " anticipated revenue 预期收入
`9^tuR, anti-inflation measure 反通货膨胀措施
|{ N{VK anti-inflationary stance 反通货膨胀立场
PR@6=[|d apparent deficit 表面赤字
KR>)Ek apparent financial solvency 表面偿债能力
Iq + N0G<j apparent partner 表面合伙人
o]<Z3) application for personal assessment 个人入息课税申请书
~!$"J}d}< application of fund 资金应用
,&_H
application to release as liquidator and to destruct the books of accounts and documents
axnlI*! 申请免除清盘人职务及毁灭帐簿与文件
aJ+V]WmA appointed actuary 委任精算师
(Mk7"FC7 appointed auditor 委任核数师；委任审计师
V'i-pn2gyu appointed trustee 委任的受托人
H>C bMz1u appointer 委任人
=Wcv b?;* apportioned pro rata 按比例分摊
}p ~2lOI apportionment 分配；分摊
l8oaDL\f Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
NI s 7v apportionment formula 分摊方程式
Mh)? A/e apportionment of estate duty 遗产税的分摊
]= ~dyi appraisal 估价；评估
OS z71;j appreciable growth 可观增长
cyCh^- <l@ appreciable impact 显着影响
>of34 C"DI appreciable increase 可观增长
zgw ez$ appreciation 增值；升值
v6*0@/L
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MNu0t\`p4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Zonjk%tC appreciation tax 增值税
;QBS0x\f@ appropriation 拨款；拨用；拨付
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m>9, appropriation account 拨款帐目
O&l4/RtQ\) Appropriation Bill 拨款法案
TDH^x1P appropriation-in-aid system 补助拨款办法
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approved assets 核准资产
sycAAmH< approved basket stock 认可一篮子证券
yqx 5_} approved budget 核准预算
4,)9@-|0R approved charitable donation 认可慈善捐款
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L_Ok?9$ approved currency 核准货币；认可货币
D>7a0p784 approved estimates 核准预算
?9~^QRLT approved estimates of expenditure 核准开支预算
u}5CzV ` approved overseas insurer 核准海外保险人
Xq 135/d approved overseas trust company 核准海外信托公司
cwmS4^zt8 approved pooled investment fund 核准汇集投资基金
ME)Tx3d approved provident fund scheme 认可公积金计划
v #+ECx approved provision 核准拨款
tAv3 + approved redeemable share 核准可赎回股份
aZmN(AJ8v approved regional stock 认可地区性证券
,Wlt[T(.; approved retirement scheme 认可退休金计划
L2XhrLK.| approved subordinated loan 核准附属贷款
h1_Z&VJ arbitrage 套戥；套汇；套利
RD dnOzx arbitrageur 套戥者；套汇者
*{ rorir arbitrary amount 临时款项
+bz nKy! arrangement 措施；安排；协定
xgk~%X%K arrears 欠款
kq}byv}3I arrears of pay 欠付薪酬
tpJA~!mG3 arrears of revenue 逾期未收税款；逾期未收的帐项
4LTm&+(5 articles of association 组织章程；组织细则；组织章程细则
Bv<g Vt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%,@pV%2 ascertainment of profit 确定利润
r 07u6OA "Asia Clear" “亚洲结算系统”
DB|1Sqjsn Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^ ptybVo Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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w I{ Asian Development Fund [ADF] 亚洲发展基金
kvwnqaX Asian dollar bond 亚洲美元债券
#gC [L=01 Asian dollar market 亚洲美元市场
R;OPY?EeW Asian dollar rate 亚洲美元利率
e0`z~z]6& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
hY&Yp^"}]^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q<:8{Y| asked price 沽盘；喊价；索价；卖方报价
q A .9X4NQ assessable income 应评税入息
z.8/[) assessable loss 应评税亏损
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Z%|5(] assessable profit 应评税利润
s 47R,K$ assessable value 应评税值
w KM9fs assessed profit 估定利润
=|? `5 !A assessed value 经评估价值
P7 3GH assessment 评税；评定；估价；评税单
qX@e+&4P0 assessment number 评税编号；估价编号
99=~vNn assessment of additional tax 补加税评税
NH/A`Wm assessment of performance 业绩评估；实绩评价
Tx .N#,T| Assessor 评税主任
?#z$(upQ asset price bubbles 资产价格泡沫
Py; 5z asset-backed securities 具资产保证的证券
6}6Q:V| assets accretion 资产增值
*)E${\1' < assets and liabilities 资产与负债
+?*;#=q assets betterment statement 资产递增表；资产改进表
'ZF6 Z9 assets lending 实物放款；有抵押贷款
LzU'6ah';5 assets of the company passing on the death 死者去世时转移的公司资产
R #wZW&N assets pledged as security for liabilities 用作负债抵押的资产
c e;7 assets portfolio 资产投资组合
HP8J\` assets price 资产价格
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<wS J K assets refinancing arrangement 资产再集资安排
"-& K!Vfs assets securitization 资产证券化
&Gt{9# assets situated outside Hong Kong 在香港以外地方的资产
5& n:i, assets stripping 削减资产；拆卖资产
uRb48Qy2 assets value 资产值
]yPK}u assignee 承让人
(l99a&] t assignment 转让；转让书；转让契
DzpWU8j assignment of interest 权益转让
H\>{<`sD;f assignment of letters patent and trade mark 专利证书及商标转让
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assignment of property 物业转让；物业转让书
)gdeFA V assignment right 转让权
.aN h>`OT' assignor 转让人
>kQp@r\nQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
F=qILwd Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#Pg#\v|7#> associate member 附属会员
F+hV'{|w` associated body corporate 相联法人团体
8Yq06o38C associated company 相联公司；联属公司
g4Z Uh@b~ associated corporation 相联法团
#|sE]\bsH Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Lp&nO 公认会计师公会〔英国〕
=2 HY]H Association of Futures Exchange Brokers 香港期货经纪协会
,?8a3% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
TQ(q [:> association of underwriters 承保人组织
%tVU R j assumption of control 接管
FDl/7P`b( assurance 担保；保险；转易；转易书
C'I&< assurance of interest 权益的转易
sx#O3*'>1 at 19XX price 按一九ＸＸ年价格计算
76w[X=Fv at a discount 按赔价计算；按贴水价格计算；打折扣
TDo)8+.2 z at a premium 按溢价计算；按升水价格计算
) h]+cGM at call 通知付款；按通知
7z;2J;u`n at constant market price 按固定市价计算
<W0(!<U at constant price 按固定价格计算
??/b I~Sd at cost 按成本计算
zx$YNjeV at current market price 按当时市价计算；按现时市价计算
Jq0sZ0j at current price 按当时价格计算；按现时价格计算
M+&~sX*a at factor cost 按要素成本计算；按生产要素成本计算
RnH?95n?{ at money-of-the-day price 按付款当日价格计算
{?yVA at or better 按指定或较佳价位〔买卖指令〕
Y~}MfRE3z at par 按面值计算；平价
B!+c74 at sight 见票即付
;{I 9S' at the close 按收市盘
Dl/ C?Fll at the opening 按开市盘
AOg '4 attestation 见证；见证条款
&| (K#|^@ at-the-money option 平价期权
"pDU v^ie attorney 受权人；受托代表人
2 ,nhs,FZ attornment 新拥有人承认书
Ic&~iqQ attributable profit 可归属利润
uj3`M9 attributable share value 可归属股份价值
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< Auckland Stock Exchange 奥克兰证券交易所
8|Tqk,/pD auction 拍卖
:gsRJy 1 auctioneer 拍卖商
|mH* I audit 审计；核数
ya2sS9^T[ Audit Commission 审计署
`<tR fl}qs Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
fn<dr(D x 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
JzEg`Sn^ audit review 帐目审查
E{V?[HcWq Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
T9c7cp[ audited account 审计帐目；经审计的帐目
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'{PpZ audited annual account 经审计的周年帐目
iM8Cw/DS audited balance sheet 经审计的资产负债表
;!HQ! #B auditor 核数师；核数主任；审计师
}Q`+hJ0 auditor's certificate 核数师证明书；审计师证明书
[x)T2sA auditor's report 核数师报告；审计师报告
x_7$g<n Aussie bond 澳元债券
gxO~ 44" austerity budget 紧缩预算
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d; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
aA?Qr&]M Australia All Ordinaries Index 澳洲所有普通股票指数
7u"Q1n(h/ Australian Dollar [AUD] 澳元
4S42h_9 Australian Options Market 澳大利亚期权市场
$'\kK,= Australian Securities Commission 澳洲证券事务监察委员会
3rRIrrYO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P.Tnq Australian Stock Exchange 澳大利亚证券交易所
e;vI XJE Austrian Schilling [ATS] 奥地利先令
]pm/5| authentication 认证；鉴证
yq.@-]ytZ authority to purchase 委托购买证；委购书
K["rr/ authorization 认可；核准；授权；授权书
S5JM t;O authorization by direction 指示授权
T}!9T!(HdF authorization by instruction 指令授权
H {=]94 authorization by warrant 令状授权
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.Ci authorization of unit trust 单位信托的认可
fExFpR,` authorized agent 指定代理人
7 6T7<.S authorized capital 法定资本
~;oXLCL0}) authorized clerk 出市员
o+x%q<e;c authorized dealer 认可交易商
pS8 \ B authorized financial institution 认可财务机构
E#P#{_BR^ authorized fund 认可基金
w#1BHx authorized fund house 获授权的基金公司；认可基金公司
}h1BAKg authorized institution 认可机构
{eU>E /SQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
p@78Xmu?q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
UG.:D';3, authorized insurer 获授权保险人；获认可承保人
v^eAQoFLhN authorized investment 特准投资项目
jW&*?6< authorized person 获授权人
Z+V%~C1 authorized representative 获授权代表
W)1nc"WqY authorized share capital 法定股本
H^Pq[3NQ automated quotation system 自动报价系统
OX.5o lb Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
yPmo1|'X>d 自动交易系统〔香港期货交易所有限公司〕
3F, M{' q automatic adjustment mechanism 自动调整机制
Ju>QQOxi| automatic adjustment system 自动调整系统
dkg`T#} Automatic Clearing House 自动票据交换所
` u 3kP automatic exchange rates accumulation system 自动化汇率累集系统
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RV@B[: automatic teller machine [ATM] 自动柜员机
f/L8usBXq autopay 自动转帐
y= { k7 available assets 可用资产
W.4R+kF< available fiscal reserve 现存财政储备
~d&&\EZ available profit 可用利润
kQU4s)J Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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tR!hc} average 平均；平均数；海损
HCr}|DxyK average basic salary 平均基本薪金
w5q6c%VZ average consumer expenditure 平均消费开支；一般消费开支
skeeec\V average cost 平均成本
MNU7OX< average cost of land production 增辟土地平均成本
pej-W/R& average daily turnover 平均每日成交额
(f"Qz~R|6_ average daily wage rate 平均每日工资率
P [aE3Felk average expenditure pattern 平均开支模式
'[6]W) f average growth rate 平均增长率
:&5u) average net fixed assets 固定资产平均净值
BUZ74 average of relatives 相对价格平均数
[e,xC!2 average price 平均价格
YQ+8lANC average propensity to consume 平均消费倾向；一般消费倾向
X%-"b` average propensity to save 平均储蓄倾向；一般储蓄倾向
7Vf X E/ average rate 平均率
H`<u2fo|p average revenue 平均收入；平均收益
1<h@ ^s ; average stock 平均库存；平均存货
/7B3z}rd average yearly rent 平均年租
R[ F`b avoidance of double taxation 避免双重课税
lYe2;bu avoidance of tax 避税
