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xE* A share Ａ股；甲类股份
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5) abatement of tax 减税；减扣免税额
Y&'2/zI6~ ABN AMRO Bank N.V. 荷兰银行
Q9%N>h9 above-the-line expenditure 线上项目支出；经常预算支出
VD36ce9 above-the-line receipt 线上项目收入；经常预算收入
_e ~EQ[, ABSA Asia Limited 南非联合亚洲有限公司
^!pagt^ absolute change 绝对数值变更
'f;+*~*L absolute expenditure 实际开支
.%WbXs absolute guideline figure 绝对准则数字
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absolute interest 绝对权益
iKp4@6a n absolute order of discharge 绝对破产解除令
bG.aV#$FIg absolute profit margin 绝对利润幅度
N1#*~/sXh absolute value 实值；绝对值
<-}6X absolutely vested interest 绝对既得权益
wQM(Lm#Q absorbed cost 已吸收成本；已分摊成本
C+y:<oo) absorption 吸收；分摊；合并
YroKC+4"i absorption rate 吸收率；摊配率；分摊率
"5Kx]y8 ACB Finance Limited 亚洲商业财务有限公司
z%*ZmF ^K acceptable form of reciprocity 合理的互惠条件
)vuxy acceptable rate 适当利率；适当汇率
fKr Oz! b acceptance agreement 承兑协议
jew?cnRmd acceptance for honour 参加承兑
T=b5th} acceptor 承兑人；接受人；受票人
[(#ncR8B acceptor for honour 参加承兑人
iCl,7$[* accident insurance 意外保险
Bj%{PK Accident Insurance Association of Hong Kong 香港意外保险公会
%\r4c *O1q accident insurance scheme 意外保险计划
$ZQP f accident year basis 意外年度基准
#Fu OTBNvB accommodation 通融；贷款
'7xmj: .== accommodation bill 通融票据；空头票据
s`H}NjW x accommodation party 汇票代发人
dx Mz! account balance 帐户余额；帐户结余
h"wXmAf4% account book 帐簿
P_&2HA,I account collected in advance 预收款项
3ufUB^@4v account current book 往来帐簿
5zfaqt` account of after-acquired property 事后取得的财产报告
KS(s<ip| account of defaulter 拖欠帐目
X*%KR 4` account payable 应付帐款
jw(v08u > account payee only [A/C payee only] 只可转帐；存入收款人帐户
R fa1 v*( account receivable 应收帐款
S1&6P)X.Za account receivable report 应收帐款报表
dLQ!hKD~ account statement 结单；帐单；会计财务报表
$stJ+uh account title 帐户名称；会计科目
J
tYnBg?[E accountant's report 会计师报告
@BW~A@8 Accountant's Report Rules 会计师报告规则
42#
rhgW accounting and auditing procedure 会计与审计程序；会计与核数程序
!30Dice Accounting Arrangements 《会计安排》
5p= T*Y accounting basis 会计基础
z4{|? 0=C accounting by Official Receiver 破产管理署署长呈交的帐目
E er rIV Accounting Circular 《会计通告》
v9M ;W+J accounting class 会计类别
"hs`Y4U
accounting date 记帐日期；会计结算日期
/A <L accounting for money 款项核算
2,NQ(c_c$ Accounting Officer 会计主任
Q3z-v&^E9 accounting period 会计报告期；会计期
K-p 1v!IC accounting policy 会计政策；会计方针
bS*
"C,b~s accounting practice 会计惯例
% G\rL.H| accounting principle 会计准则
zbi[r accounting record 会计记录
Du[$6 accounting report 会计报告
- >K*r\T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4V<s" Accounting Society of China 中国会计学会
`+]4C +w accounting statement 会计报表
rC/m}`b accounting system 会计制度；会计系统
FeSe^ ^d W accounting transaction 会计事项；帐务交易
">Cjn F2>R accounting treatment 会计处理
g<}K^) x accounting year 会计年度
WI}P(!h\J accretion 增值；添加
F S1<f: accrual 应计项目；应累算数目
\7gLk: accrual basis 应计制；权责发生制
OU0\xx1/ accrual basis accounting 应计制会计；权责发生制会计
fTV:QAa; accrue 应累算；应计
mNcTO0p& accrued benefit 应累算利益
J qjb@'i accrued charges 应计费用
j<wg>O:s%r accrued cumulative preference share dividend 应累算的累积优先股股息
` [@
F3x accrued expenses 应累算费用
P) GBuW accrued interest payable 应付利息；应计未付利息
\t^q@}~0Wz accrued interest receivable 应收利息；应计未收利息
]hv4EL(zi accrued right 累算权益
`){*JPl accruing profit 应累算的利润
,}`II|.oB accumulated fiscal reserve 累积财政储备
Sn" 1XU accumulated profit 累积利润；滚存溢利
x*bM C&Ea accumulated reserve 累积储备
yy/w Sk accumulation of surplus income 累积收益盈余
&m+s5 acquired assets 既得资产
s?E7tmaM acquisition 收购；购置；取得
V><5N ;w acquisition cost 购置成本
&W`yHQ"JY acquisition expenses 购置费用
"E 8-76n acquisition of 100% interest 收购全部股权
' iUfr@ acquisition of control 取得控制权
V:My1R0 acquisition of fixed assets 购置固定资产
<E$5LP;: acquisition of shell “买壳”
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" acquisition price 收购价
S37Bl5W act of God 天灾
5XA6IL |/l acting partner 执事合伙人
)} n`MRDB active market 买卖活跃的市场；交投畅旺的市场；旺市
-4;{QB? active partner 积极参与的合伙人
/e#_Yg active trading 交投活跃
3H@TvV/;f actual circulation 实际流通
,j9 }VnW ) actual cost 实际成本
}& `# actual expenditure 实际开支；实际支出
{$O.@#' actual income 实际入息；实际收入；实际收益
q=UKL`;C}U actual market 现货市场
[g_f`ZJ= actual price 现货价；实际价格
p4HX83y{ actual profit 实际利润
q9ic j actual quotation 实盘；实际价位；实际报价
'$ q'Wl) actual year basis 按实际年度计算
jo{GPp} actuals 实货
RK" d Pr actuarial investigation 精算调查
(#LV*&K%IC actuarial principle 精算原则
YX!%R]c% actuarial report 精算师报告
Aw9^}k}UfD Actuarial Society of Hong Kong 香港精算学会
1&Nk actuarial valuation 精算师估值
4vp,izN W actuary 精算师
_@jl9<t=_ ad referendum agreement 暂定协议；有待覆核的协定
73 D|gF* ad valorem duty 从价税；按值征税
QjF.U8 ad valorem duty system 从价税制
OHM.xw*?. ad valorem fee 从价费
&{/ `Q , ad valorem tariff 从价关税
5NBc8h7 V additional allowance 额外免税额
Fu{[5uv additional amount for unexpired risk 未过期风险的额外款额
0@^YxU[YN additional assessable profit 补加应评税利润
kM] ? additional assessment 补加评税
XvZg!<*OH additional commitment 额外承担
Q5{i#F7nJm additional commitment vote 额外承担拨款
C4TJS,!1rH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7cY_=X-?Y additional dependent parent allowance 供养父母额外免税额
tezsoR!.ak additional provision 额外拨款
T~=NY, n additional stamp duty 附加印花税
2vu"PeU9 additional tax 补加税罚款；补加税款
]0V~ |<0c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`!>zYcmT adjudged bankrupt 被裁定破产
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@ adjudicated bankrupt 裁定破产人
> L?/Ph %d adjudication fee 裁定费；评定印花税额手续费；评估契据费
K, ?M5n ' adjudication of bankruptcy 裁定破产；宣告破产
I_'vVbK+> adjudication of insolvency 裁定无力偿还债务
e=1&mO? adjusted actual 经调整的实数；调整后的实数
jO<K0c c adjusted current assets 经调整的流动资产；调整后的流动资产
BLuILE:$ adjusted figure 经调整的数字；调整后的数额
gWv/3h WWB adjusted liabilities 经调整的负债；调整后的负债
)?I1*(1{A adjusted loss 经调整的亏损；调整后的亏损
.nKyB'uV 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
[[oX$0Fp\! adjusted profit 经调整的利润；调整后的利润
WTSY:kvcCY adjusted surplus 经调整的盈余额；调整后的盈余额
=TwV_Dro~ adjusted value 经调整的价值；调整后的价值
M2%<4(UwI adjustment 调整；修订；理算〔保险〕
]^/:Xsk$ adjustment centre 调剂中心
E/Eny 5 adjustment lag 调整过程的时间差距；调整时差
>bEH&7+@_' adjustment mechanism 调整机制
2
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I6 {}S6 adjustment process 调整过程；调整程序
M+
8!#n adjustment range 调整幅度
Yg<o 9x$ administered exchange rate 受管制汇率
Euk#C ;uBg Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Rfeiv administration expenses 行政费用
fPZBm&`C administration fee 手续费；行政费
qYGnebn@\ administration in bankruptcy 破产管理
zp,f} administration order 遗产管理令
cQ1oy- paD administrator 管理人；遗产管理人
DIkD6n?V administrator of the estate 遗产管理人
:sk7`7v admission of debt 债项承认书
%:YON,1b=7 admission of proof 接纳债权证明
;BejFcb advance 放贷款项；垫付款项；预支款项；预付款项
VKS:d!}3E advance account 暂支帐目；预付款帐户
`-qSvjX advance compensation 预付补偿金
8!4=j advance from shareholder 股东垫款
v^HDR 3I advance pending reimbursement 预支以待日后付还
?K|PM <A advanced economy 先进经济体系
]J5[ZVz advancement 预付；预付财产
it D%sKo advances warrant 垫款令
{~[H"h537t advancing 贷出
KFCuv15w,3 adverse balance 逆差
ORp6 adverse exchange 逆汇
f|w+} z advertisement addressed to shareholders 在报章刊登的致股东通告
. A &Ey5 advice for collection 托收通知书
+2|X 7wA advice of drawing 提款通知书；汇票通知书
y%v<Cp@R advice of payment 付款通知
NnGQ=$e Advisory Committee [Securities and Futures Commission]
KaBze67<| 谘询委员会〔证券及期货事务监察委员会〕
J &u&G7#S
Advisory Committee on Diversification 经济多元化谘询委员会
]i=-/ affidavit 誓章；遗产申报誓章
2fF NJ affidavit of no receipt 述明无收款的誓章
_+wv3?
c" affiliate 联号；联营公司；附属公司
R]m`v: 9 affiliated company 附属公司；联号；联营公司
!M)! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
iG6 ^s62z7 affordability 负担能力
/^P ^K African Development Bank [AfDB] 非洲开发银行
;!Oj b after-acquired property 事后取得的财产
T,`'qZ> after-hours dealing 市后交易
B#B $w_z after-tax profit 税后盈利；税后利润；税后溢利
J55K+ agency agreement 代理协议
A
WMR 0I agency expenses 代理机构的开支
Haaungb" agency fee 代理费
<@A/`3_O) Agency Law 《代理法》
E )09M%fe agent 代理人；承销人
cx1U6 A+ agent of company 公司代理人
mhnD1}9,Ih agent's fee 代理人费；经纪费
J,4]d u$ aggregate 总计；总数；总体数字
|.*),t3
(w aggregate amount 总款额；总额
pvDr&n9 aggregate assets and liabilities 总体资产与负债
HJ !)D~M{ aggregate at constant price 按固定价格计算的总体数字
zVGjXuNa aggregate demand 总需求
wU2y<?$\8 aggregate gross position 总持仓量
]Qkto 4DQ5 aggregate limit 总限额
!5? #^q aggregate of salaries tax 合计薪俸税
[j
'Ogm7" aggregate performance 总体表现；总体业绩
jF B q> aggregate supply 总体供应
bqs b (C aggregate surplus 总盈余
d[kb]lC aggregate total 整体总额
*P61q\2Z aggregate value 总值；合计价值
yodJ GGAzk aggregated basis 合计基准
4+$<G /K aggregated net chargeable income 合计应课税入息实额
;=5V)1~i1; aggregation 合并计算；合计；总和
9hmCvQgtf aggregation of incomes of husband and wife 夫妇入息合并计算
^G~W}z?- aggregation of property 财产的总和
xX{uDMYa; agio 差价；贴水
]6pxd \Q 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》
=yz#L@\! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!|9$ 《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》
(W5E\hjJ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5#80`/w^U 《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》
Q7N4@w;e Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
gK-: t 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/21d%T:} agreement for a settlement 授产协议
5l=B,%s agreement for assignment 转让协议
pyT+ba# agreement for sale 售卖协议；买卖协议
Z, lU O. agreement for sale and purchase 买卖协议
t TA6 p agreement for the payment of interest 支付利息协议
MPAZ%<gmD agreement for the repayment of money 还款协议
?\<2*sW [k agreement of reinsurance 再保险协议
-,TBUWg Agricultural Bank of China 中国农业银行
UacN'Rat air passenger departure tax 飞机乘客离境税
+h9 U V Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l0U 6eOx airport tax 机场税
>tr_Ypfv,c alcohol duty 酒精税
x/[i &Gkv alienation 让与；让渡；转让
k {s#wJA alimony 生活费；赡养费
Av.(i2 All Ordinaries Index [AOI] 所有普通股指数
ngsax1xO all risks 全险；综合险
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,+8 All Sales Record for Stock Market 《股票市场成交报告》
Wey- nsk Allied Capital Resources Limited 新联财务有限公司
e&OMW ,7 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
FT[oM<M\Xd allocation letter 拨款信件
0s$g[Fw<. allocation of fund 分配款项；预留款项
V*=cNj allocation of profit 利润分配；溢利分配
yD#w @yG allocation warrant 拨款令
8MX/GF;F allotment 分配；配股
`RthX\Tof allotment notice 股份配售通知；配股通知
!V+5$TsS allotment of shares 股份分配
Eh!%Ne O allowable 可获宽免；免税的
AU^Wy|i5Q allowable business loss 可扣除的营业亏损
umcbIi(' allowable expenses 可扣税的支出
$- =aqUU allowance 免税额；津贴；备抵；准备金
HoH3.AY X allowance for debts 债项的免税额
@Sq=#f/= allowance for depreciation by wear and tear 耗损折旧免税额
]WWre}, allowance for funeral expenses 殡殓费的免税额
!Ya
+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
~_8Ve\Y^ / allowance for repairs and outgoings 修葺及支出方面的免税额
cuq7eMG6z allowance to debtor 给债务人的津贴
Y@9L8 XNP> alteration of capital 资本更改
Tb IM{X alternate trustee 候补受托人
/ v5Pk.!o amalgamation 合并
7KRc^ *pZs ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
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6yaX8S ambit of charges 征税范围；收费范围
t<ftEJU"'w amended valuation 经修订的估值
S/~6%uJ American Commodities Exchange 美国商品交易所
~<v{CBq[ American Express Bank Limited 美国运通银行
@T;O^rE~N American Stock Exchange 美国证券交易所
6|T{BOW!d amortization 摊销
0WF(Ga/o amount due from banks 存放银行同业的款项
O<6/0ub&+h amount due from banks abroad 存放海外银行同业的款项
l >~ :lBO amount due from holding companies 控股公司欠款
:{_Or'L amount due from local banks 存放本港银行同业的款项
q E$ .a[ amount due to banks 银行同业的存款
zesEbR)j amount due to banks abroad 海外银行同业的存款
By3dRiM=,2 amount due to holding companies 控股公司存款
F|xXMpC.f
amount due to local banks 本港银行同业的存款
z6Su` amount due to outport banks 外埠银行同业的存款
)6bxP&k amount for note issue 发行纸币的款额
sn5N9=\+T amount of bond 担保契据的款额
_N/]&|.. ! amount of consideration 代价款额
Xuh_bW&zF amount of contribution 供款数额
:Jhx4/10 amount of indebtedness 负债款额
` 3pe\s amount of principal of the loan 贷款本金额
j@GMZz< amount of rates chargeable 应征差饷数额
m9#u. Q* amount of share capital 股本额
g+ 2SB5 2D amount of sums assured 承保款额
RVI],O amount of variation 变动幅度
Vq9hAD|k amount of vote 拨款数额
o&(%:| amount payable 应付款额
mKe{y. amount receivable 应收款额
Ic#+*W\ZW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/rv XCA)j
analysis 分析
]3d&S5zU ancillary risk 附属风险
a Q`a>&R0 annual account 周年帐目；周年帐目报表；年度决算；年结
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fdDFb#1 annual accounting date 年结日期
;Ic3th%u annual allowance 每年免税额；年积金；年度津贴；年津
U?$v 1 || annual balance 年度余额
&CUkR6 annual disposable income 每年可动用收入
>x2T ' annual estimates 周年预算
wf|CE410 annual fee 年费
L'a MXN O annual general meeting 周年大会
$ZcmE<7k annual growth rate 年增率；每年增长率
^jf$V #z0/ annual long-term supplement 长期个案每年补助金
y*uL,WH annual pensionable emolument 可供计算退休金的年薪
\?3];+c9 annual report 年报
/3KEX{'@U Annual Report on the Consumer Price Index 《消费物价指数年报》
6b<t|zb annual return 周年报表；周年申报表；每年报税表格
AQQj]7Y Annual Return Rules 《周年报表规则》
u52; )"&=) annual review of consumer prices 每年消费物价回顾
g-+p(Ll| annual roll-forward basis 逐年延展方式
N..9N $+( annual salary 年薪
Q=^ }B}G annual statement 年度报表；年度决算表
ya:H{#%6 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
A8Jbl^7E+ annuitant 年金受益人
fi bR :8 annuity 年金
HowlJ[ km% annuity contract 年金合约
F6%rH$aS annuity on human life 人寿年金
;A- Ef antecedent debt 先前的债项
6\::Ku4_2 ante-dated cheque 倒填日期支票
dcHkb,HsO anticipated expenditure 预期开支
>$R-:>~zN anticipated net profit 预期纯利
jDXmre? anticipated revenue 预期收入
"H G:b y anti-inflation measure 反通货膨胀措施
cst=ms anti-inflationary stance 反通货膨胀立场
gvcT_' apparent deficit 表面赤字
nF=Ig-NX^ apparent financial solvency 表面偿债能力
4a!L/m * apparent partner 表面合伙人
TS
UN(_XGW application for personal assessment 个人入息课税申请书
>@oO7<WB application of fund 资金应用
S ?Eg application to release as liquidator and to destruct the books of accounts and documents
8De
`.!Gg 申请免除清盘人职务及毁灭帐簿与文件
<m@U`RFm appointed actuary 委任精算师
F&c A!~ appointed auditor 委任核数师；委任审计师
:"QRB#EC% appointed trustee 委任的受托人
$mlsFBd appointer 委任人
X='4 N < apportioned pro rata 按比例分摊
2ZE4^j| apportionment 分配；分摊
DcOu =Y> 1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
k?S-peyRO apportionment formula 分摊方程式
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OTS apportionment of estate duty 遗产税的分摊
A@DIq/^xM appraisal 估价；评估
Qz$.t>@V= appreciable growth 可观增长
YO,GZD`-o appreciable impact 显着影响
pkk0?$l ", appreciable increase 可观增长
niA{L:4 appreciation 增值；升值
~4 \bR appreciation against other currencies 相对其他货币升值
7,+:Q Y @ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)%MB o.NL appreciation tax 增值税
rcyH2)Y/e appropriation 拨款；拨用；拨付
As)-a5! appropriation account 拨款帐目
,%,}[q?]d Appropriation Bill 拨款法案
bjvi`jyL3k appropriation-in-aid system 补助拨款办法
=%]dk=n?TN approved assets 核准资产
:$}67b)MO approved basket stock 认可一篮子证券
_FVI N;! approved budget 核准预算
]h|GaHiE approved charitable donation 认可慈善捐款
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ZUV X approved charitable institution 认可慈善机构
f3596a approved currency 核准货币；认可货币
E3gQ`+wNg? approved estimates 核准预算
`mWg$e, approved estimates of expenditure 核准开支预算
9]7^/g *! approved overseas insurer 核准海外保险人
A$5!]+ approved overseas trust company 核准海外信托公司
-7pZRnv approved pooled investment fund 核准汇集投资基金
l[.pI];T approved provident fund scheme 认可公积金计划
T
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F`3 8sq approved redeemable share 核准可赎回股份
}NYsKu_cM approved regional stock 认可地区性证券
] "YG7|E U approved retirement scheme 认可退休金计划
i\t4TdEx( approved subordinated loan 核准附属贷款
nKHyq\ arbitrage 套戥；套汇；套利
?V zST } arbitrageur 套戥者；套汇者
L~0B arbitrary amount 临时款项
t;4{l`dk arrangement 措施；安排；协定
`[:f ;2(@ arrears 欠款
Ng-3| N arrears of pay 欠付薪酬
Pd@?(WQ arrears of revenue 逾期未收税款；逾期未收的帐项
^$T>3@rD B articles of association 组织章程；组织细则；组织章程细则
1= <Qnmw Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~Aq UT]l ascertainment of profit 确定利润
35,SP R "Asia Clear" “亚洲结算系统”
a ]ftE\99 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Y)!5Z.K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"C0oFRk Asian Development Fund [ADF] 亚洲发展基金
-bs~ { Asian dollar bond 亚洲美元债券
h\20 Asian dollar market 亚洲美元市场
M&> Z[o Asian dollar rate 亚洲美元利率
|~Z+Xl a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M"V?fn' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
UCq+F96j asked price 沽盘；喊价；索价；卖方报价
w-\GrxlbX assessable income 应评税入息
J@)6]d/, assessable loss 应评税亏损
QGYmQ9m{kL assessable profit 应评税利润
Wm"W@LPx5 assessable value 应评税值
Z-/ E$j assessed profit 估定利润
43(+3$V M7 assessed value 经评估价值
N}^\$sVu_ assessment 评税；评定；估价；评税单
Put +<o
< assessment number 评税编号；估价编号
4K4?Q+? assessment of additional tax 补加税评税
2pB@ qi-] assessment of performance 业绩评估；实绩评价
jmAWto}. Assessor 评税主任
e <IT2tv>u asset price bubbles 资产价格泡沫
jt;,7Ek asset-backed securities 具资产保证的证券
/O&j1 g@ assets accretion 资产增值
gN(8T_r assets and liabilities 资产与负债
K\;b3 assets betterment statement 资产递增表；资产改进表
IJs` 3 ? assets lending 实物放款；有抵押贷款
0 _%u(? assets of the company passing on the death 死者去世时转移的公司资产
B GUP-_& assets pledged as security for liabilities 用作负债抵押的资产
8WaVs 6 assets portfolio 资产投资组合
7[8PSoo assets price 资产价格
paiF ah assets quality 资产质素
km8[azB o assets realization 资产变现
O@EpRg1 assets refinancing arrangement 资产再集资安排
^TDHPBlG assets securitization 资产证券化
JA1(yt assets situated outside Hong Kong 在香港以外地方的资产
4wK!)P wq assets stripping 削减资产；拆卖资产
WF:i}+g+^ assets value 资产值
G-T:7 assignee 承让人
,!Q2^R assignment 转让；转让书；转让契
\E0Uj> 9+[ assignment of interest 权益转让
B '&%EW] assignment of letters patent and trade mark 专利证书及商标转让
Cj ykM] ) assignment of property 物业转让；物业转让书
1'}~;?_ assignment right 转让权
zs7K :OlkA assignor 转让人
K 72U0}$B associate 有联系的人；有关连人士；相联者；合伙人；联系人
fpzC# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b~cN#w
# associate member 附属会员
@4H*kA associated body corporate 相联法人团体
Wz Zb-F associated company 相联公司；联属公司
Z.rKV}yjY associated corporation 相联法团
3VKA rv- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
`F(KM ' 公认会计师公会〔英国〕
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b} _[B Association of Futures Exchange Brokers 香港期货经纪协会
qL3*H\9N Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qf+I2 kyS association of underwriters 承保人组织
` 8.d assumption of control 接管
mO]>(^c assurance 担保；保险；转易；转易书
h*&-[nSo assurance of interest 权益的转易
lB3W|-Ci at 19XX price 按一九ＸＸ年价格计算
Li iQ ;x at a discount 按赔价计算；按贴水价格计算；打折扣
347p2sK> at a premium 按溢价计算；按升水价格计算
#uFP
eu: at call 通知付款；按通知
nV
GrW#'E at constant market price 按固定市价计算
3C2L _ K3 at constant price 按固定价格计算
RV7l=G9tq at cost 按成本计算
8g&uCv/Uk at current market price 按当时市价计算；按现时市价计算
NCd_h<}|6F at current price 按当时价格计算；按现时价格计算
mVW:]|!s at factor cost 按要素成本计算；按生产要素成本计算
%5a>@K] at money-of-the-day price 按付款当日价格计算
Ean@GDLz8 at or better 按指定或较佳价位〔买卖指令〕
%?R}sUo at par 按面值计算；平价
:X/j%m* at sight 见票即付
1_*o(HR at the close 按收市盘
IU/dY`J1 at the opening 按开市盘
vJ }^ p } attestation 见证；见证条款
;aWH`^{i at-the-money option 平价期权
hcwK i
attorney 受权人；受托代表人
LbvnV~S attornment 新拥有人承认书
G' Jsk4:c attributable profit 可归属利润
Al6)$8]e attributable share value 可归属股份价值
oJ>]=^?k Auckland Stock Exchange 奥克兰证券交易所
%Q rf
] auction 拍卖
<<Ut@243\ auctioneer 拍卖商
(* BQd1Z audit 审计；核数
Pf-k"7y Audit Commission 审计署
iIA&\'|;i Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'$;S?6$eW 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〕
5c! ~WckbJ audit review 帐目审查
$#8dtF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
.[ NB"\<q audited account 审计帐目；经审计的帐目
`/8Dm g audited annual account 经审计的周年帐目
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QDmSy*& audited balance sheet 经审计的资产负债表
6Jrh'6 o@ auditor 核数师；核数主任；审计师
V- O y < auditor's certificate 核数师证明书；审计师证明书
Z$~Wr3/ auditor's report 核数师报告；审计师报告
K1]H~' Aussie bond 澳元债券
Ztr,v$ austerity budget 紧缩预算
=gw 'M A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
E9YR *P4$ Australia All Ordinaries Index 澳洲所有普通股票指数
,QdUfM Australian Dollar [AUD] 澳元
{-09,Q4[& Australian Options Market 澳大利亚期权市场
IX e[JL: Australian Securities Commission 澳洲证券事务监察委员会
z* "zXL C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
uL\ B[<: Australian Stock Exchange 澳大利亚证券交易所
r|:i: ii Austrian Schilling [ATS] 奥地利先令
SBg BZm}% authentication 认证；鉴证
3g`uLA X>u authority to purchase 委托购买证；委购书
D:/^TEib authorization 认可；核准；授权；授权书
I|@%|sTW authorization by direction 指示授权
>/Gz*. authorization by instruction 指令授权
8lg $] authorization by warrant 令状授权
bO8 g#rO authorization of unit trust 单位信托的认可
2X!O ' authorized agent 指定代理人
nK)U.SZ authorized capital 法定资本
`rN,*kcP authorized clerk 出市员
c-(,%0G 0 authorized dealer 认可交易商
pPu E-EDk authorized financial institution 认可财务机构
cLEBcTx authorized fund 认可基金
Oca_1dlx authorized fund house 获授权的基金公司；认可基金公司
/ZUKt authorized institution 认可机构
9,sj,A1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"k o?AUt authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!X [b 4p authorized insurer 获授权保险人；获认可承保人
yF8 av=<{ authorized investment 特准投资项目
K*xqQ]& authorized person 获授权人
LJt#c+]Li authorized representative 获授权代表
q ;3.pR w( authorized share capital 法定股本
BxS\ "W automated quotation system 自动报价系统
]Nz~4ebB Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Mk Er|w' 自动交易系统〔香港期货交易所有限公司〕
u^8:/~8K automatic adjustment mechanism 自动调整机制
Y!N *J automatic adjustment system 自动调整系统
M {<cqx Y Automatic Clearing House 自动票据交换所
( sHqzWh automatic exchange rates accumulation system 自动化汇率累集系统
y0k*i S
e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)7l+\t automatic teller machine [ATM] 自动柜员机
nlOM 4fJ( autopay 自动转帐
1JM EniB+9 available assets 可用资产
p%pM 3<p available fiscal reserve 现存财政储备
8D@H4O. available profit 可用利润
}RowAGWL Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Soy!)c] average 平均；平均数；海损
}OZp[V average basic salary 平均基本薪金
9~2}hXm; average consumer expenditure 平均消费开支；一般消费开支
aVNBF` average cost 平均成本
DK;p6_tT average cost of land production 增辟土地平均成本
D~E1hr&Vd> average daily turnover 平均每日成交额
a|Io)Qhr average daily wage rate 平均每日工资率
tpO MKh.` average expenditure pattern 平均开支模式
h,o/(GNnW average growth rate 平均增长率
j6]+ fo&3 average net fixed assets 固定资产平均净值
+P:xB0Tm
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?-1 r$z
average price 平均价格
uLX5khQ average propensity to consume 平均消费倾向；一般消费倾向
l=, \ h& average propensity to save 平均储蓄倾向；一般储蓄倾向
2oyTS*2u_& average rate 平均率
kv{uf$X*ve average revenue 平均收入；平均收益
Y&!M#7/'J3 average stock 平均库存；平均存货
, 7&`V=C average yearly rent 平均年租
@ *P$4c avoidance of double taxation 避免双重课税
% { WZ avoidance of tax 避税
