A:
: E A-L A share Ａ股；甲类股份
(D2G.R\pr abatement of tax 减税；减扣免税额
&:Q^j: ABN AMRO Bank N.V. 荷兰银行
)oqNQ'yZ above-the-line expenditure 线上项目支出；经常预算支出
eX Kp um~ above-the-line receipt 线上项目收入；经常预算收入
slUnB6@Q ABSA Asia Limited 南非联合亚洲有限公司
6 z`l}<q absolute change 绝对数值变更
/LwS|c6}} absolute expenditure 实际开支
KU$:p^0l;* absolute guideline figure 绝对准则数字
`C pfQP&^ absolute interest 绝对权益
XZ%3PM q absolute order of discharge 绝对破产解除令
nA owFdCD absolute profit margin 绝对利润幅度
6g*?(Y][ absolute value 实值；绝对值
<pA%|] absolutely vested interest 绝对既得权益
"&Q sv-9t absorbed cost 已吸收成本；已分摊成本
xB5qX7*. absorption 吸收；分摊；合并
p>#sR4d> absorption rate 吸收率；摊配率；分摊率
Q1kZ+b& ACB Finance Limited 亚洲商业财务有限公司
F8xz^UQO acceptable form of reciprocity 合理的互惠条件
^mH: 8_=(. acceptable rate 适当利率；适当汇率
To/6=$wto acceptance agreement 承兑协议
x%h4'S m acceptance for honour 参加承兑
W%ml/ 4 acceptor 承兑人；接受人；受票人
1t+uMhy*y acceptor for honour 参加承兑人
L6d^e53AP accident insurance 意外保险
-@7?N6~qZx Accident Insurance Association of Hong Kong 香港意外保险公会
mD5Vsy{Pb accident insurance scheme 意外保险计划
]{Y7mpdB accident year basis 意外年度基准
<JUumrEo accommodation 通融；贷款
c,>y1%V*S{ accommodation bill 通融票据；空头票据
{L'uuG\9U accommodation party 汇票代发人
3~q#P account balance 帐户余额；帐户结余
B*Z}=$1j account book 帐簿
osM[X v account collected in advance 预收款项
{Jbouj?V! account current book 往来帐簿
+{~ cX] | account of after-acquired property 事后取得的财产报告
%-?k [DL6 account of defaulter 拖欠帐目
^%5 ;Sc1V account payable 应付帐款
_tlr8vL account payee only [A/C payee only] 只可转帐；存入收款人帐户
6~34L{u account receivable 应收帐款
`d c&B account receivable report 应收帐款报表
/,d]`N! account statement 结单；帐单；会计财务报表
c T21 account title 帐户名称；会计科目
f;D(X/"f] accountant's report 会计师报告
@\U;?N~k Accountant's Report Rules 会计师报告规则
vzX%x ul accounting and auditing procedure 会计与审计程序；会计与核数程序
&s#O iF8 Accounting Arrangements 《会计安排》
mUan(iJ accounting basis 会计基础
*""iXi[ accounting by Official Receiver 破产管理署署长呈交的帐目
hKVb#|$ Accounting Circular 《会计通告》
= }ELu@\V[ accounting class 会计类别
s4uZ > accounting date 记帐日期；会计结算日期
}A}cq!I^ accounting for money 款项核算
:>C D; Accounting Officer 会计主任
*epK17i= accounting period 会计报告期；会计期
U|
T} 0 accounting policy 会计政策；会计方针
|zbM$37 ?k accounting practice 会计惯例
*j~ObE_y accounting principle 会计准则
ECsb ?n7e accounting record 会计记录
B#]:1:Qn accounting report 会计报告
we0haK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ke<l@w O Accounting Society of China 中国会计学会
y_``-F&Z accounting statement 会计报表
@Os0A accounting system 会计制度；会计系统
I*z|_}$ accounting transaction 会计事项；帐务交易
8\F|{vt# accounting treatment 会计处理
i);BTwW)#] accounting year 会计年度
uS<og P accretion 增值；添加
qWU59:d^{ accrual 应计项目；应累算数目
y@h
v#; accrual basis 应计制；权责发生制
Xv+!) j< accrual basis accounting 应计制会计；权责发生制会计
QVF561Yz accrue 应累算；应计
yi8AzUW
cW accrued benefit 应累算利益
fBb:J + accrued charges 应计费用
!k<k]^Z\ accrued cumulative preference share dividend 应累算的累积优先股股息
v YybQ&E/ accrued expenses 应累算费用
FwE<_hq// accrued interest payable 应付利息；应计未付利息
v4qpE!W27~ accrued interest receivable 应收利息；应计未收利息
:x,dYJm accrued right 累算权益
C>Q|"Vf2 accruing profit 应累算的利润
%H[~V
f?d accumulated fiscal reserve 累积财政储备
e/uLBZ accumulated profit 累积利润；滚存溢利
} #q0K accumulated reserve 累积储备
DzbcLg%:W accumulation of surplus income 累积收益盈余
`z^50Vh| acquired assets 既得资产
!q~f;&rg acquisition 收购；购置；取得
1! j ^ acquisition cost 购置成本
hzk4SOT( acquisition expenses 购置费用
xyP 0haE acquisition of 100% interest 收购全部股权
},=ORIB B: acquisition of control 取得控制权
N(e>]ui acquisition of fixed assets 购置固定资产
a51}~V1 acquisition of shell “买壳”
)j QrD` acquisition price 收购价
iu9+1 +- act of God 天灾
,V9 r2QY acting partner 执事合伙人
.?5~zet# ; active market 买卖活跃的市场；交投畅旺的市场；旺市
bzaweA H active partner 积极参与的合伙人
&lo<sbd. active trading 交投活跃
HHerL%/ actual circulation 实际流通
hWiHKR] actual cost 实际成本
SmS6B5j\R actual expenditure 实际开支；实际支出
l\"CHwN?Y actual income 实际入息；实际收入；实际收益
?e%u[ Q0 actual market 现货市场
8M0<:p/ actual price 现货价；实际价格
29nMm>P.e actual profit 实际利润
+W/{UddeKU actual quotation 实盘；实际价位；实际报价
TtrV
-X>L actual year basis 按实际年度计算
.E 9$j<SP- actuals 实货
610u! _- actuarial investigation 精算调查
)8taM C:H^ actuarial principle 精算原则
b\^1P;!'W actuarial report 精算师报告
BI<(]`FP;s Actuarial Society of Hong Kong 香港精算学会
J vl-=~ actuarial valuation 精算师估值
}R~C<3u\2 actuary 精算师
og1Cj{0 ad referendum agreement 暂定协议；有待覆核的协定
RT2&^9- ad valorem duty 从价税；按值征税
-
i{1h " ad valorem duty system 从价税制
8PqlbLo1 ad valorem fee 从价费
jgqeDl\=+ ad valorem tariff 从价关税
.kyes4Z additional allowance 额外免税额
hXD`OlX additional amount for unexpired risk 未过期风险的额外款额
xouBBb= additional assessable profit 补加应评税利润
Ld'3uM/ additional assessment 补加评税
t R .>d additional commitment 额外承担
"u'dd3! additional commitment vote 额外承担拨款
-M+o ; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
/I G3>|R additional dependent parent allowance 供养父母额外免税额
np\*r|U additional provision 额外拨款
#'m#Q6` additional stamp duty 附加印花税
^U^K\rq 1u additional tax 补加税罚款；补加税款
3*F|`js" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Q>xp 90&.n adjudged bankrupt 被裁定破产
f*EDSJu\ adjudicated bankrupt 裁定破产人
qP+%ui5xR adjudication fee 裁定费；评定印花税额手续费；评估契据费
{qm5H7sL adjudication of bankruptcy 裁定破产；宣告破产
-%Jm-^F I adjudication of insolvency 裁定无力偿还债务
+O1=Ao adjusted actual 经调整的实数；调整后的实数
S] 4RGWn adjusted current assets 经调整的流动资产；调整后的流动资产
ivSp i?
adjusted figure 经调整的数字；调整后的数额
?btX&:j2P adjusted liabilities 经调整的负债；调整后的负债
vo s-[$ adjusted loss 经调整的亏损；调整后的亏损
ZSB;4 ?:h 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
fc<,kRp adjusted profit 经调整的利润；调整后的利润
OTEx9 adjusted surplus 经调整的盈余额；调整后的盈余额
#%]?e
N adjusted value 经调整的价值；调整后的价值
CHdYY7\{ adjustment 调整；修订；理算〔保险〕
; p"#ZS7 adjustment centre 调剂中心
<^+&A7 Q-_ adjustment lag 调整过程的时间差距；调整时差
V oyRB2t adjustment mechanism 调整机制
M2A3]wd2a adjustment of loss 亏损调整
oMx pdG3y- adjustment process 调整过程；调整程序
S,s ") )A1 adjustment range 调整幅度
Va/}|& 9 administered exchange rate 受管制汇率
C@MJn)$4 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D7v.Xq| administration expenses 行政费用
}cIj1: administration fee 手续费；行政费
t?p>L* administration in bankruptcy 破产管理
v){X&HbP administration order 遗产管理令
9Z:pss@ administrator 管理人；遗产管理人
W,%qL6q V administrator of the estate 遗产管理人
zB "y^g admission of debt 债项承认书
3P*"$ fH admission of proof 接纳债权证明
rY"EW"y advance 放贷款项；垫付款项；预支款项；预付款项
'l1cuAP!+ advance account 暂支帐目；预付款帐户
InG<B,/W? advance compensation 预付补偿金
s
~i,R advance from shareholder 股东垫款
6a6N$v" advance pending reimbursement 预支以待日后付还
?YM0VB,y advanced economy 先进经济体系
g:>dF# advancement 预付；预付财产
K14 {c1 advances warrant 垫款令
6 02=qb advancing 贷出
5 ?TjuGc adverse balance 逆差
%G jjl*`E adverse exchange 逆汇
fM<g++ X advertisement addressed to shareholders 在报章刊登的致股东通告
,`( Qs7)Xx advice for collection 托收通知书
yiczRex%rq advice of drawing 提款通知书；汇票通知书
Zk # C!]= advice of payment 付款通知
]r1 Lr{7^S Advisory Committee [Securities and Futures Commission]
Y2>*' nU 谘询委员会〔证券及期货事务监察委员会〕
?nozB|*>ut Advisory Committee on Diversification 经济多元化谘询委员会
!_:|mu' affidavit 誓章；遗产申报誓章
+s5Yg,4*
affidavit of no receipt 述明无收款的誓章
Z. 0mX# affiliate 联号；联营公司；附属公司
zQtx! k= affiliated company 附属公司；联号；联营公司
peU1
t:k? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l 4cTN
@E affordability 负担能力
={nuz-3 African Development Bank [AfDB] 非洲开发银行
-:V2Dsr6; after-acquired property 事后取得的财产
f q*V76F after-hours dealing 市后交易
68!=`49r> after-tax profit 税后盈利；税后利润；税后溢利
Z1 5b'^)?9 agency agreement 代理协议
4hV~
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M5B?`mTl agency fee 代理费
lJ<(
mVt Agency Law 《代理法》
N4, !b_1 agent 代理人；承销人
)eWg2w ] agent of company 公司代理人
t2z@"e
agent's fee 代理人费；经纪费
p B79#4 aggregate 总计；总数；总体数字
o So U9_W aggregate amount 总款额；总额
/7b$C]@k aggregate assets and liabilities 总体资产与负债
I=V]_Ik4 N aggregate at constant price 按固定价格计算的总体数字
7/Mhz{o;W aggregate demand 总需求
x;/%`gKn8 aggregate gross position 总持仓量
r)Iq47Uiw aggregate limit 总限额
J]Qb g7| aggregate of salaries tax 合计薪俸税
[M:BJ%* aggregate performance 总体表现；总体业绩
D^2yP~( aggregate supply 总体供应
: ;Wh!8+j aggregate surplus 总盈余
G6j9,#2 @ aggregate total 整体总额
V,
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p:qj.ukw aggregated basis 合计基准
j=w`%nh4"f aggregated net chargeable income 合计应课税入息实额
qo0]7m 7| aggregation 合并计算；合计；总和
q*{Dy1Tj aggregation of incomes of husband and wife 夫妇入息合并计算
PF-"^2&_ aggregation of property 财产的总和
2 ZFp(e^% agio 差价；贴水
O0> ^?dsL 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》
_ 6'HBE Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_qh YG1t 《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》
,9ZN k@q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w77"?kJ9X 《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》
i9y& <^<W Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y&`nB,' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
qXQ7Jg9 agreement for a settlement 授产协议
2o-Ie/"d \ agreement for assignment 转让协议
)V*V agreement for sale 售卖协议；买卖协议
U*Pi%J agreement for sale and purchase 买卖协议
r1X \$& agreement for the payment of interest 支付利息协议
}Z\PE0 agreement for the repayment of money 还款协议
0 Bhf(5 agreement of reinsurance 再保险协议
(: T\< Agricultural Bank of China 中国农业银行
+wg|~Lef h air passenger departure tax 飞机乘客离境税
L-(.v* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
fmq9u(!R airport tax 机场税
C9FQo7 alcohol duty 酒精税
8Dy;'BtT alienation 让与；让渡；转让
k-\RdX)E alimony 生活费；赡养费
}KwL_\>&f All Ordinaries Index [AOI] 所有普通股指数
mw&)j R$& all risks 全险；综合险
giz#(61j^ All Sales Record for Stock Market 《股票市场成交报告》
OO+QH 2j Allied Capital Resources Limited 新联财务有限公司
)}jXC 4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
G2}e@L0 allocation letter 拨款信件
+eD +Z.{ allocation of fund 分配款项；预留款项
=`6_{<& allocation of profit 利润分配；溢利分配
#Y9~ Xp^. allocation warrant 拨款令
u@-x3%W allotment 分配；配股
7q[a8rUdh allotment notice 股份配售通知；配股通知
'`Iuf\ allotment of shares 股份分配
7{e*isV allowable 可获宽免；免税的
@ s;qmBX4 allowable business loss 可扣除的营业亏损
Q'S"$^~{ allowable expenses 可扣税的支出
k\a&4v allowance 免税额；津贴；备抵；准备金
JA~v:e c allowance for debts 债项的免税额
k),. allowance for depreciation by wear and tear 耗损折旧免税额
J -g<-!>RM allowance for funeral expenses 殡殓费的免税额
cfd7)(6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T#e ;$\ allowance for repairs and outgoings 修葺及支出方面的免税额
7B,a xkr allowance to debtor 给债务人的津贴
&udlt//^% alteration of capital 资本更改
*
"Z5bKL alternate trustee 候补受托人
[<M~6] amalgamation 合并
Q)s [ls ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^p 4 33 ambit of charges 征税范围；收费范围
Q4,!N(>D amended valuation 经修订的估值
3ud_d> American Commodities Exchange 美国商品交易所
3@ /\j^U American Express Bank Limited 美国运通银行
h+7THMI American Stock Exchange 美国证券交易所
kKqb : amortization 摊销
Vyqj)1Z8> amount due from banks 存放银行同业的款项
P6ztP$M( amount due from banks abroad 存放海外银行同业的款项
XN JPf) T amount due from holding companies 控股公司欠款
hf~'EdU amount due from local banks 存放本港银行同业的款项
G F-\WD amount due to banks 银行同业的存款
P[E5e+ A) amount due to banks abroad 海外银行同业的存款
aqk0+ amount due to holding companies 控股公司存款
' =2/0-;Jf amount due to local banks 本港银行同业的存款
a.yCd/ amount due to outport banks 外埠银行同业的存款
2=P X1kI amount for note issue 发行纸币的款额
tmJ-2 amount of bond 担保契据的款额
54%@q[- amount of consideration 代价款额
'dstAlt? amount of contribution 供款数额
x4C} AyR amount of indebtedness 负债款额
IE| $mUabm amount of principal of the loan 贷款本金额
plRBfw>]N amount of rates chargeable 应征差饷数额
Z4 +6' amount of share capital 股本额
sV)) Z2sq amount of sums assured 承保款额
U\
Et amount of variation 变动幅度
wjm _bEi amount of vote 拨款数额
AD=vY DR+ amount payable 应付款额
B~RVFc + amount receivable 应收款额
jLRh/pbz4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[Grd?mc# analysis 分析
%|:Gn) 8 ancillary risk 附属风险
+I {ZW}rA annual account 周年帐目；周年帐目报表；年度决算；年结
D 1Q@4
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TUQ+?[ annual allowance 每年免税额；年积金；年度津贴；年津
#Jo#[-r annual balance 年度余额
uoM;p' annual disposable income 每年可动用收入
8i=c|k,GL. annual estimates 周年预算
1webk;IM annual fee 年费
<n) J~B^ annual general meeting 周年大会
Az}.Z' LJ annual growth rate 年增率；每年增长率
5mxY zu;#] annual long-term supplement 长期个案每年补助金
u._B7R &> annual pensionable emolument 可供计算退休金的年薪
`EUu fTYi annual report 年报
&]'{N69@d? Annual Report on the Consumer Price Index 《消费物价指数年报》
oWu2}#~z_ annual return 周年报表；周年申报表；每年报税表格
T5g}z5~" Annual Return Rules 《周年报表规则》
x9 s 7:F annual review of consumer prices 每年消费物价回顾
=sk w@c ^ annual roll-forward basis 逐年延展方式
ur,!-t(~t annual salary 年薪
{WE1^&Vk-} annual statement 年度报表；年度决算表
s^{hdCCl67 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
9BJP|L%q annuitant 年金受益人
PE~umY] annuity 年金
&G)I|mv annuity contract 年金合约
?~vVS Y annuity on human life 人寿年金
0GtL6M@pP antecedent debt 先前的债项
^}+qd1r ante-dated cheque 倒填日期支票
iz&$q ]P8 anticipated expenditure 预期开支
av muI^LLs anticipated net profit 预期纯利
S4m??B anticipated revenue 预期收入
L"|~,SVF anti-inflation measure 反通货膨胀措施
jIMT&5k anti-inflationary stance 反通货膨胀立场
^]&uMkPN apparent deficit 表面赤字
=z5'A|Wa=, apparent financial solvency 表面偿债能力
pO* $ '8L apparent partner 表面合伙人
3 %ppvvQ application for personal assessment 个人入息课税申请书
F3XB}; application of fund 资金应用
LyaFWx application to release as liquidator and to destruct the books of accounts and documents
ADTx _tE 申请免除清盘人职务及毁灭帐簿与文件
/!l$Y? appointed actuary 委任精算师
b ?p <y` appointed auditor 委任核数师；委任审计师
X0\ 2q D appointed trustee 委任的受托人
-bN;nSgb appointer 委任人
O T*C7= apportioned pro rata 按比例分摊
q`HuVilNH apportionment 分配；分摊
_(K )(& Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Aj854 L(! apportionment formula 分摊方程式
-VqZw&" apportionment of estate duty 遗产税的分摊
tai=2,' appraisal 估价；评估
TN xl?5: appreciable growth 可观增长
~6HpI0i appreciable impact 显着影响
:2'y=t # appreciable increase 可观增长
)U?Tmh appreciation 增值；升值
tl 0_ Sd appreciation against other currencies 相对其他货币升值
Nl[]8G}; appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=6XJr7Ay8u appreciation tax 增值税
y qaLqZ$ appropriation 拨款；拨用；拨付
l EcZ/ appropriation account 拨款帐目
3@qy}Nm Appropriation Bill 拨款法案
S'Hb5C2u appropriation-in-aid system 补助拨款办法
Gb=pQ ( n4 approved assets 核准资产
KT 3W>/#E approved basket stock 认可一篮子证券
gRnn}LL^ approved budget 核准预算
,g.*Mx`- approved charitable donation 认可慈善捐款
'pCZx9 *c approved charitable institution 认可慈善机构
k$u\\`i]oC approved currency 核准货币；认可货币
{:D8@jb[ approved estimates 核准预算
{XHAQ9' approved estimates of expenditure 核准开支预算
PTU _ <\ approved overseas insurer 核准海外保险人
V`/ E$a1& approved overseas trust company 核准海外信托公司
UlG8c~p approved pooled investment fund 核准汇集投资基金
=cwQG&as approved provident fund scheme 认可公积金计划
qO;.{f approved provision 核准拨款
aC\ O'K cH approved redeemable share 核准可赎回股份
y /$Q5P+o approved regional stock 认可地区性证券
'qL:7 approved retirement scheme 认可退休金计划
/$Qs1* approved subordinated loan 核准附属贷款
{|KFgQ'\ arbitrage 套戥；套汇；套利
V`c"q.8 arbitrageur 套戥者；套汇者
e\0vp hS6 arbitrary amount 临时款项
DzfgPY_Py arrangement 措施；安排；协定
YXJr eM 5 arrears 欠款
kPhdfF*Q arrears of pay 欠付薪酬
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}bG D arrears of revenue 逾期未收税款；逾期未收的帐项
/5Od:n articles of association 组织章程；组织细则；组织章程细则
;Y6XX_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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ascertainment of profit 确定利润
GI+ x,p "Asia Clear" “亚洲结算系统”
6:fHPlqW Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7Ei,L[{\i# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^tMb"WO Asian Development Fund [ADF] 亚洲发展基金
\dm5Em/ Asian dollar bond 亚洲美元债券
!"v[\||1 Asian dollar market 亚洲美元市场
Re=()M Asian dollar rate 亚洲美元利率
9J3@8h p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4YuJ - Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
%^ bHQB% asked price 沽盘；喊价；索价；卖方报价
FAkrM?0/ assessable income 应评税入息
/ [s TN.MG assessable loss 应评税亏损
Y FJw<5& assessable profit 应评税利润
~.Wlv ; assessable value 应评税值
jmp0 %:+L assessed profit 估定利润
j*.K|77WHj assessed value 经评估价值
O'm5k l assessment 评税；评定；估价；评税单
&z;bX-"E assessment number 评税编号；估价编号
TANv)&,|9 assessment of additional tax 补加税评税
i;flK*HOZ9 assessment of performance 业绩评估；实绩评价
f H@P&SX Assessor 评税主任
ty"|yA asset price bubbles 资产价格泡沫
r}**^"mFy asset-backed securities 具资产保证的证券
Qe[ejj1o: assets accretion 资产增值
&RJ*DAmL assets and liabilities 资产与负债
Fb!Ew`;QT assets betterment statement 资产递增表；资产改进表
i,H(6NL. assets lending 实物放款；有抵押贷款
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assets of the company passing on the death 死者去世时转移的公司资产
}508wwv assets pledged as security for liabilities 用作负债抵押的资产
\aN*x assets portfolio 资产投资组合
':>u* assets price 资产价格
t3qPo cYQ assets quality 资产质素
@A5'vf|2;. assets realization 资产变现
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A0y assets refinancing arrangement 资产再集资安排
vGCv J*4! assets securitization 资产证券化
0P 5s'2w assets situated outside Hong Kong 在香港以外地方的资产
)>=!</@ assets stripping 削减资产；拆卖资产
oimM)Yo assets value 资产值
+]3kcm7 B assignee 承让人
*;&[q{hz assignment 转让；转让书；转让契
i _c'E;| assignment of interest 权益转让
khc1<BBsT assignment of letters patent and trade mark 专利证书及商标转让
n5D S assignment of property 物业转让；物业转让书
1dhuLN%Ce assignment right 转让权
e=cb% assignor 转让人
K8=jk U associate 有联系的人；有关连人士；相联者；合伙人；联系人
Sx0/Dm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
hCOCX_ associate member 附属会员
:>|dE%/e$ associated body corporate 相联法人团体
y+aKk6(_W associated company 相联公司；联属公司
[n2+`A associated corporation 相联法团
~Ydm"G Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;!+-fn4C 公认会计师公会〔英国〕
%lnVzGP Association of Futures Exchange Brokers 香港期货经纪协会
lR >p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
EKD?j association of underwriters 承保人组织
Ob&m&2s, assumption of control 接管
KB"N',kG assurance 担保；保险；转易；转易书
9Q.@RO$%C assurance of interest 权益的转易
yPd6{% w at 19XX price 按一九ＸＸ年价格计算
8FIk|p|l^ at a discount 按赔价计算；按贴水价格计算；打折扣
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H at a premium 按溢价计算；按升水价格计算
T4nWK!}z at call 通知付款；按通知
9+iz+ at constant market price 按固定市价计算
!X[P)/?b0+ at constant price 按固定价格计算
,Y4>$:#n/ at cost 按成本计算
UhKd o at current market price 按当时市价计算；按现时市价计算
d =p=eUd2 at current price 按当时价格计算；按现时价格计算
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kC at factor cost 按要素成本计算；按生产要素成本计算
dq{+-XaEk at money-of-the-day price 按付款当日价格计算
7>E>`Nc6 at or better 按指定或较佳价位〔买卖指令〕
GGs7]mhA at par 按面值计算；平价
Z[9t?ePL at sight 见票即付
i'QR -B&Z at the close 按收市盘
.iC!Ttr at the opening 按开市盘
N/!( `Z, attestation 见证；见证条款
]$,3vYBf at-the-money option 平价期权
oF~+L3&X attorney 受权人；受托代表人
:4r{t?ytXw attornment 新拥有人承认书
dBkM~" attributable profit 可归属利润
a&Z,~Vp attributable share value 可归属股份价值
#De a$ Auckland Stock Exchange 奥克兰证券交易所
fm ^J- auction 拍卖
B'e@RhU; auctioneer 拍卖商
9sN#l audit 审计；核数
;:,U]@ Audit Commission 审计署
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cX< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
uznYLS 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〕
8B(=Y;w audit review 帐目审查
?Dl; DE 1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
v:P=t2q audited account 审计帐目；经审计的帐目
}1DzWS-hh audited annual account 经审计的周年帐目
95E # audited balance sheet 经审计的资产负债表
R/xT.EQ(N auditor 核数师；核数主任；审计师
j s9^~:Tw auditor's certificate 核数师证明书；审计师证明书
PfsUe,* auditor's report 核数师报告；审计师报告
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a'p Aussie bond 澳元债券
:}R,a=N austerity budget 紧缩预算
y=aWSb2y' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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;lD5(> Australia All Ordinaries Index 澳洲所有普通股票指数
?t/G@ Australian Dollar [AUD] 澳元
`TYC]9 Australian Options Market 澳大利亚期权市场
1bFGoLAEFl Australian Securities Commission 澳洲证券事务监察委员会
?iZM.$![ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
l;r A}?,.^ Australian Stock Exchange 澳大利亚证券交易所
^?2zoS#iw Austrian Schilling [ATS] 奥地利先令
!' 0PM[ authentication 认证；鉴证
4H^ACw authority to purchase 委托购买证；委购书
2^=8~I!n& authorization 认可；核准；授权；授权书
ucJ}KMz authorization by direction 指示授权
NM9,AG authorization by instruction 指令授权
ify48] authorization by warrant 令状授权
}[=)sb_ authorization of unit trust 单位信托的认可
ULhXyItL authorized agent 指定代理人
))dw[Xa authorized capital 法定资本
1G6 \}El95 authorized clerk 出市员
jz~#K;3=, authorized dealer 认可交易商
Zd'Yu{<_2N authorized financial institution 认可财务机构
|@~_&g authorized fund 认可基金
)Ii`/I^ authorized fund house 获授权的基金公司；认可基金公司
fk9q 3 authorized institution 认可机构
-G~/ GO authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%JH/|mA&| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
XDAP[V authorized insurer 获授权保险人；获认可承保人
E+ |K3EJ authorized investment 特准投资项目
ACy}w?D< authorized person 获授权人
"UreV authorized representative 获授权代表
Ke:Wl Df authorized share capital 法定股本
$)nPj_h automated quotation system 自动报价系统
+V(^ " Z~ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
vS"h`pL 自动交易系统〔香港期货交易所有限公司〕
X- X`Z`o automatic adjustment mechanism 自动调整机制
=1k%T {> automatic adjustment system 自动调整系统
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Q Automatic Clearing House 自动票据交换所
lXF7)H&T automatic exchange rates accumulation system 自动化汇率累集系统
g\?v 5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a0+q^*\d\R automatic teller machine [ATM] 自动柜员机
f _$hK9I autopay 自动转帐
)o~/yB7 available assets 可用资产
$f _C~O available fiscal reserve 现存财政储备
9 XYm8g'X available profit 可用利润
ce#Iu#qT Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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average 平均；平均数；海损
.zl[nx[9"D average basic salary 平均基本薪金
@/?i |!6 average consumer expenditure 平均消费开支；一般消费开支
b`$qKO average cost 平均成本
B'Jf&v average cost of land production 增辟土地平均成本
4:S]n19nq average daily turnover 平均每日成交额
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average daily wage rate 平均每日工资率
Mtv{37k~ average expenditure pattern 平均开支模式
H3*] }= average growth rate 平均增长率
V ?'p E average net fixed assets 固定资产平均净值
M> |ZBEK average of relatives 相对价格平均数
4F9!3[}qF average price 平均价格
D/Ok average propensity to consume 平均消费倾向；一般消费倾向
_3D9>8tzE7 average propensity to save 平均储蓄倾向；一般储蓄倾向
!h4A7KBYG average rate 平均率
,Jh#$mil average revenue 平均收入；平均收益
9l "=]7~% average stock 平均库存；平均存货
JV@G 9PT average yearly rent 平均年租
BgD3P.;[ avoidance of double taxation 避免双重课税
%gs?~Xl)] avoidance of tax 避税
