A:
nZ" {y A share Ａ股；甲类股份
D1oaG0 abatement of tax 减税；减扣免税额
cb\jrbj6 ABN AMRO Bank N.V. 荷兰银行
^-
u[q-
! above-the-line expenditure 线上项目支出；经常预算支出
qn5y D!1 above-the-line receipt 线上项目收入；经常预算收入
B?$S~5
} ABSA Asia Limited 南非联合亚洲有限公司
+Z Y2a7uI absolute change 绝对数值变更
b5lk0 jA absolute expenditure 实际开支
y>DfM5> absolute guideline figure 绝对准则数字
l~`txe absolute interest 绝对权益
PWADbu{+ absolute order of discharge 绝对破产解除令
<\B],M1=s= absolute profit margin 绝对利润幅度
VaOpO8y` absolute value 实值；绝对值
AN|jFSQ' absolutely vested interest 绝对既得权益
4he v
; absorbed cost 已吸收成本；已分摊成本
Z&AHM &,yj absorption 吸收；分摊；合并
r)) $XM absorption rate 吸收率；摊配率；分摊率
7 f.4/x^ ACB Finance Limited 亚洲商业财务有限公司
!%SdTaC{T acceptable form of reciprocity 合理的互惠条件
)6O\WB| acceptable rate 适当利率；适当汇率
nXx6L!H J# acceptance agreement 承兑协议
p ~,a= acceptance for honour 参加承兑
|#Yu.c* acceptor 承兑人；接受人；受票人
tI/mE[W acceptor for honour 参加承兑人
_lP4ez
Y accident insurance 意外保险
K0d-MC Accident Insurance Association of Hong Kong 香港意外保险公会
s :-8 Z\, accident insurance scheme 意外保险计划
<B|n<R<? accident year basis 意外年度基准
K,`).YK accommodation 通融；贷款
?$>u!V<' accommodation bill 通融票据；空头票据
Y &ct+w]% accommodation party 汇票代发人
T%M1[<"Q account balance 帐户余额；帐户结余
(mD-FR@# account book 帐簿
.WN;TjEg! account collected in advance 预收款项
L8,H9T #e account current book 往来帐簿
U08<V:~ account of after-acquired property 事后取得的财产报告
9} K(Q= account of defaulter 拖欠帐目
xi Ov$.@q account payable 应付帐款
|G`4"``]k account payee only [A/C payee only] 只可转帐；存入收款人帐户
*7:u-}c! account receivable 应收帐款
BN<#x@m$ ] account receivable report 应收帐款报表
rCnV5Yb0O account statement 结单；帐单；会计财务报表
d/ 'A\"o+ account title 帐户名称；会计科目
D=5t=4^H( accountant's report 会计师报告
7Va#{Y;Zy Accountant's Report Rules 会计师报告规则
n?<#
{$ accounting and auditing procedure 会计与审计程序；会计与核数程序
+X2 i/} Accounting Arrangements 《会计安排》
.ruz l(6 accounting basis 会计基础
r w}5nv accounting by Official Receiver 破产管理署署长呈交的帐目
qv
;1$ Accounting Circular 《会计通告》
')1}#V/I accounting class 会计类别
r|
6S accounting date 记帐日期；会计结算日期
ZNL;8sI?> accounting for money 款项核算
.N-'; %8 Accounting Officer 会计主任
n zQYn accounting period 会计报告期；会计期
u8{@PlS accounting policy 会计政策；会计方针
`Yo -5h accounting practice 会计惯例
?<>,XyY accounting principle 会计准则
Ee$" O 6*! accounting record 会计记录
fl5UY$a2- accounting report 会计报告
YW4b m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_{2Fx[m% Accounting Society of China 中国会计学会
D@sx`H( accounting statement 会计报表
`JY>v io accounting system 会计制度；会计系统
|p=.Gg=2 accounting transaction 会计事项；帐务交易
vV:M S O'r accounting treatment 会计处理
Ww CK K accounting year 会计年度
LX(iuf+l accretion 增值；添加
4z-,M7iP accrual 应计项目；应累算数目
@'F8 |I 6 accrual basis 应计制；权责发生制
Oo3qiw accrual basis accounting 应计制会计；权责发生制会计
8;+Hou accrue 应累算；应计
_Vk,& ' accrued benefit 应累算利益
HwV gT " accrued charges 应计费用
WacU@L $A accrued cumulative preference share dividend 应累算的累积优先股股息
O3 <Y _I^ accrued expenses 应累算费用
e aYkYuS/ accrued interest payable 应付利息；应计未付利息
M'>D[5;N~ accrued interest receivable 应收利息；应计未收利息
*`S)@'@:( accrued right 累算权益
&bS"N)je accruing profit 应累算的利润
@gu77^=' accumulated fiscal reserve 累积财政储备
}jyS\drJ accumulated profit 累积利润；滚存溢利
(to/9 OrG accumulated reserve 累积储备
0$F _hZU accumulation of surplus income 累积收益盈余
J^F(] acquired assets 既得资产
P"~qio- acquisition 收购；购置；取得
_($-dJ { acquisition cost 购置成本
yuy+}]uB@ acquisition expenses 购置费用
\KnD"0KW acquisition of 100% interest 收购全部股权
]`/R("l[ acquisition of control 取得控制权
'WM~
bm+N acquisition of fixed assets 购置固定资产
Z@c 0(ol acquisition of shell “买壳”
cciAMQhA acquisition price 收购价
r:8]\RU act of God 天灾
]\os`At acting partner 执事合伙人
:>er^\ active market 买卖活跃的市场；交投畅旺的市场；旺市
\0^r J1* active partner 积极参与的合伙人
sJHy=z0m active trading 交投活跃
wk@(CKQzI, actual circulation 实际流通
H [_uVv;}6 actual cost 实际成本
K#6`LL m actual expenditure 实际开支；实际支出
x>8 }|ou actual income 实际入息；实际收入；实际收益
\{+nXn actual market 现货市场
5>4A}hSe actual price 现货价；实际价格
hk lO:,` actual profit 实际利润
nX.s h actual quotation 实盘；实际价位；实际报价
dx?njR actual year basis 按实际年度计算
r3BDq actuals 实货
~D`oP/6 actuarial investigation 精算调查
S '%cf7Z actuarial principle 精算原则
t \|K" actuarial report 精算师报告
asmW
W8lz Actuarial Society of Hong Kong 香港精算学会
thZ@Br O# actuarial valuation 精算师估值
d'x<F[`O actuary 精算师
"e7$q&R
| ad referendum agreement 暂定协议；有待覆核的协定
F)<G]i8n~ ad valorem duty 从价税；按值征税
8)q]^ ad valorem duty system 从价税制
yZ(Nv $[5 ad valorem fee 从价费
yK>0[6 l ad valorem tariff 从价关税
q:~` 7I additional allowance 额外免税额
}96/:
;:k additional amount for unexpired risk 未过期风险的额外款额
2t`9_zqLw additional assessable profit 补加应评税利润
XB!`*vZ/< additional assessment 补加评税
}r<@o3t additional commitment 额外承担
\Q?|g fJH additional commitment vote 额外承担拨款
M\.T 0M_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[nPzh Xs additional dependent parent allowance 供养父母额外免税额
FOUs=
E[ additional provision 额外拨款
<*(UvOQuX additional stamp duty 附加印花税
oN6*WN t J additional tax 补加税罚款；补加税款
g%q?2Nv Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Qdx`c^4m adjudged bankrupt 被裁定破产
X 5oW[ adjudicated bankrupt 裁定破产人
X^_+% U adjudication fee 裁定费；评定印花税额手续费；评估契据费
xO9]yULgu adjudication of bankruptcy 裁定破产；宣告破产
Z\gg <Q adjudication of insolvency 裁定无力偿还债务
\,cKt_{ u adjusted actual 经调整的实数；调整后的实数
j@?[vi adjusted current assets 经调整的流动资产；调整后的流动资产
4pTu P / adjusted figure 经调整的数字；调整后的数额
_]~ht H adjusted liabilities 经调整的负债；调整后的负债
{ d2f)ra. adjusted loss 经调整的亏损；调整后的亏损
|>o0d~s adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
6L 6~IXL> adjusted profit 经调整的利润；调整后的利润
-JQg ~1 adjusted surplus 经调整的盈余额；调整后的盈余额
}A'<?d8
adjusted value 经调整的价值；调整后的价值
Hb AMoow! adjustment 调整；修订；理算〔保险〕
MCrO]N($b adjustment centre 调剂中心
l^eNZ3:H adjustment lag 调整过程的时间差距；调整时差
ao" ; 5 m adjustment mechanism 调整机制
O]%m{afM adjustment of loss 亏损调整
a_i QlsU adjustment process 调整过程；调整程序
xP/1@6]_Je adjustment range 调整幅度
|`t!aG8 administered exchange rate 受管制汇率
C7 &
6rUX Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pv?17(w(\ administration expenses 行政费用
>~wk administration fee 手续费；行政费
+@7x45;D administration in bankruptcy 破产管理
oQjB&0k4 administration order 遗产管理令
&_^*rD~ administrator 管理人；遗产管理人
~
GT\RAj[ administrator of the estate 遗产管理人
qxcBj admission of debt 债项承认书
Y /ac}q admission of proof 接纳债权证明
7pI \`*7b advance 放贷款项；垫付款项；预支款项；预付款项
F+y `4> x advance account 暂支帐目；预付款帐户
-x%`Wv@L advance compensation 预付补偿金
;
# ?0#):- advance from shareholder 股东垫款
eN?P) , advance pending reimbursement 预支以待日后付还
$E_vCB _ advanced economy 先进经济体系
kcz#8K]~ advancement 预付；预付财产
at(p,+ % advances warrant 垫款令
)! *M
71 advancing 贷出
Q3O . <9S adverse balance 逆差
W0T
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<pl 2
dxy advertisement addressed to shareholders 在报章刊登的致股东通告
%d#)({N advice for collection 托收通知书
$J0~2TV< advice of drawing 提款通知书；汇票通知书
Gx* 0$4xJ3 advice of payment 付款通知
[.Wt,zrE Advisory Committee [Securities and Futures Commission]
1
GHgwT 谘询委员会〔证券及期货事务监察委员会〕
0S5C7df Advisory Committee on Diversification 经济多元化谘询委员会
_} 9R} affidavit 誓章；遗产申报誓章
>=W #z affidavit of no receipt 述明无收款的誓章
*=If1qZs affiliate 联号；联营公司；附属公司
%FI6\ |`M affiliated company 附属公司；联号；联营公司
1 l*(8!_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q {+poV X affordability 负担能力
Yg,WdVI&@ African Development Bank [AfDB] 非洲开发银行
56
kgL;$h after-acquired property 事后取得的财产
1o8"==n% after-hours dealing 市后交易
<C96]}/ ? after-tax profit 税后盈利；税后利润；税后溢利
k42ur)pb agency agreement 代理协议
sv6U %qV agency expenses 代理机构的开支
DMxS -hl
agency fee 代理费
t-x"( Agency Law 《代理法》
O i[9b agent 代理人；承销人
irw 7 agent of company 公司代理人
)?IA`7X agent's fee 代理人费；经纪费
)~mc1 U`b aggregate 总计；总数；总体数字
[
EID27P aggregate amount 总款额；总额
H!>oLui aggregate assets and liabilities 总体资产与负债
.&} 4 aggregate at constant price 按固定价格计算的总体数字
95 .'t} aggregate demand 总需求
3Xl nI:w = aggregate gross position 总持仓量
MMr7 ,?,$ aggregate limit 总限额
'=5_u aggregate of salaries tax 合计薪俸税
K2M NaB aggregate performance 总体表现；总体业绩
,p`b Wm aggregate supply 总体供应
c%Cae3; aggregate surplus 总盈余
"Xs Y~ aggregate total 整体总额
_
* s aggregate value 总值；合计价值
qe"6#@b *| aggregated basis 合计基准
<07W&`Dw aggregated net chargeable income 合计应课税入息实额
sr@Xum T aggregation 合并计算；合计；总和
}_/h~D9-T# aggregation of incomes of husband and wife 夫妇入息合并计算
& c9Fw:f; aggregation of property 财产的总和
! =:MG#p agio 差价；贴水
j=QR*8* 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》
_ N f[HP Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;xtb2c8HT 《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》
-xgmc-LGo Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
h: ;e h 《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》
kCjI`=7$[ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
H g_
XD, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,zw=&)W1 agreement for a settlement 授产协议
$5CY<,f agreement for assignment 转让协议
[K@!JY agreement for sale 售卖协议；买卖协议
~)IJE+e>} agreement for sale and purchase 买卖协议
'L59\y8H agreement for the payment of interest 支付利息协议
"v (]"L agreement for the repayment of money 还款协议
`/ReJj&~ agreement of reinsurance 再保险协议
u W tS83i Agricultural Bank of China 中国农业银行
'yRv~BA air passenger departure tax 飞机乘客离境税
mf_'|
WDs Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m9w
; a airport tax 机场税
I%C:d#p alcohol duty 酒精税
Bo\v-97 alienation 让与；让渡；转让
]sP9!hup alimony 生活费；赡养费
[#6Esy8| All Ordinaries Index [AOI] 所有普通股指数
F8;4Oj all risks 全险；综合险
EjE`S_i= All Sales Record for Stock Market 《股票市场成交报告》
XTaWd0Y Allied Capital Resources Limited 新联财务有限公司
RW [<e all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\0T*msYQ allocation letter 拨款信件
Xt*%"7yTp allocation of fund 分配款项；预留款项
f /i,Zw allocation of profit 利润分配；溢利分配
f> [;|r@K allocation warrant 拨款令
JP@m%Yj allotment 分配；配股
X&oy.Roo allotment notice 股份配售通知；配股通知
-vfu0XI~ allotment of shares 股份分配
f_2^PF>? allowable 可获宽免；免税的
5nqdY* allowable business loss 可扣除的营业亏损
9}$d wl( allowable expenses 可扣税的支出
D c.W vUM allowance 免税额；津贴；备抵；准备金
j =% -b] allowance for debts 债项的免税额
7t Kft allowance for depreciation by wear and tear 耗损折旧免税额
sZBO_](S allowance for funeral expenses 殡殓费的免税额
g}r5ohqC# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3^yWpSC allowance for repairs and outgoings 修葺及支出方面的免税额
G 6mM6(S r allowance to debtor 给债务人的津贴
2MzFSmhc" alteration of capital 资本更改
PH!B /D5 G alternate trustee 候补受托人
G/44gKl amalgamation 合并
* t9qH ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jV &W[xKa ambit of charges 征税范围；收费范围
~0G X~{;r amended valuation 经修订的估值
@_ ZW P American Commodities Exchange 美国商品交易所
0M2+?aKif American Express Bank Limited 美国运通银行
]! o,S{a& American Stock Exchange 美国证券交易所
5<?$/H|7T amortization 摊销
b=\3N3OX amount due from banks 存放银行同业的款项
n7.lF amount due from banks abroad 存放海外银行同业的款项
Cy'W!qH amount due from holding companies 控股公司欠款
<% uZwk># amount due from local banks 存放本港银行同业的款项
rWKLxK4oU amount due to banks 银行同业的存款
\1 D,Kx;Cb amount due to banks abroad 海外银行同业的存款
S %#Mu| amount due to holding companies 控股公司存款
h,?Yw+#o" amount due to local banks 本港银行同业的存款
u`,R0=<4 amount due to outport banks 外埠银行同业的存款
A_U0HVx_ amount for note issue 发行纸币的款额
K
:ptfD amount of bond 担保契据的款额
48 rYs} amount of consideration 代价款额
D I [^H amount of contribution 供款数额
~M1%,] amount of indebtedness 负债款额
2]f.mq_PD amount of principal of the loan 贷款本金额
2+cicBD amount of rates chargeable 应征差饷数额
lS*.?4zX amount of share capital 股本额
GhA~Pj ZS amount of sums assured 承保款额
uxiX"0)g > amount of variation 变动幅度
o;I86dI6C amount of vote 拨款数额
iGNKf|8{ amount payable 应付款额
xmd$Jol^ amount receivable 应收款额
IFoN<<7/2$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)X$n'E analysis 分析
o;C)! ancillary risk 附属风险
[/j-d annual account 周年帐目；周年帐目报表；年度决算；年结
GQxJ (f annual accounting date 年结日期
r
T$g^ annual allowance 每年免税额；年积金；年度津贴；年津
&`W,'qD$ annual balance 年度余额
IQY#EyTb annual disposable income 每年可动用收入
>m{-&1Tx annual estimates 周年预算
v A~hkkj{ annual fee 年费
R$`T"C" annual general meeting 周年大会
o%Q2. annual growth rate 年增率；每年增长率
sJ()ItU5i annual long-term supplement 长期个案每年补助金
~3]8f0^%m annual pensionable emolument 可供计算退休金的年薪
n:z>l,`C] annual report 年报
824%]i3 Annual Report on the Consumer Price Index 《消费物价指数年报》
WLFzLW=PD annual return 周年报表；周年申报表；每年报税表格
(XWs4R.mkb Annual Return Rules 《周年报表规则》
HXo'^^}q; annual review of consumer prices 每年消费物价回顾
<-7Ha _# annual roll-forward basis 逐年延展方式
^E*C~;^S annual salary 年薪
NPab M(<` annual statement 年度报表；年度决算表
Mt0|`=64 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
||NCVGJG annuitant 年金受益人
v9k zMxs, annuity 年金
r${a
S@ F annuity contract 年金合约
{'C74s
annuity on human life 人寿年金
[-a /] antecedent debt 先前的债项
wu' 60po ante-dated cheque 倒填日期支票
{. W%m anticipated expenditure 预期开支
Os+ =} anticipated net profit 预期纯利
6h8NrjX anticipated revenue 预期收入
)~ kb 7rfl anti-inflation measure 反通货膨胀措施
oaE3Aa anti-inflationary stance 反通货膨胀立场
JOk`emle apparent deficit 表面赤字
B9\o:e Y apparent financial solvency 表面偿债能力
:{<HiJdp apparent partner 表面合伙人
#k, kpL<a application for personal assessment 个人入息课税申请书
><^@1z.J application of fund 资金应用
j+seJg<_ application to release as liquidator and to destruct the books of accounts and documents
UzXbaQQ2g 申请免除清盘人职务及毁灭帐簿与文件
c8M N o'h appointed actuary 委任精算师
~46ed3eGzi appointed auditor 委任核数师；委任审计师
"zc!QHpSd appointed trustee 委任的受托人
fRmc_tx appointer 委任人
Joj8' apportioned pro rata 按比例分摊
*z~Y *Q0
apportionment 分配；分摊
p6*D^- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l 71\ II apportionment formula 分摊方程式
C: cu1Y9 apportionment of estate duty 遗产税的分摊
}_x oT9HUr appraisal 估价；评估
cj)~7 WF appreciable growth 可观增长
t~`Ef appreciable impact 显着影响
u@Lu.t!], appreciable increase 可观增长
Zup?nP2GkT appreciation 增值；升值
- Zh+5;8g appreciation against other currencies 相对其他货币升值
Qf i5fp=f appreciation of the exchange value of Hong Kong dollar 港元汇值上升
lQjq6Fl2 appreciation tax 增值税
. b"e`Bw_= appropriation 拨款；拨用；拨付
~ @bKQ>Xw
appropriation account 拨款帐目
`)fGw7J
{ Appropriation Bill 拨款法案
|v& &%>A2 appropriation-in-aid system 补助拨款办法
)Ec;kr b+ approved assets 核准资产
s+11) ~ approved basket stock 认可一篮子证券
}, H,ky approved budget 核准预算
] $ *cmk(Y approved charitable donation 认可慈善捐款
~qF9*{~! approved charitable institution 认可慈善机构
f#j AjzmYL approved currency 核准货币；认可货币
zb (u?U approved estimates 核准预算
+TX]~k79Oq approved estimates of expenditure 核准开支预算
9S^-qQH3} approved overseas insurer 核准海外保险人
OZ&aTm : approved overseas trust company 核准海外信托公司
KN=Orx7Gy approved pooled investment fund 核准汇集投资基金
} e$);A| approved provident fund scheme 认可公积金计划
F=H=[pSe approved provision 核准拨款
s_N!6$tS approved redeemable share 核准可赎回股份
0=iJT4IEJ approved regional stock 认可地区性证券
W~4|Z=f approved retirement scheme 认可退休金计划
f &|SGD* approved subordinated loan 核准附属贷款
!p2&$s"N. arbitrage 套戥；套汇；套利
|^{ IHF\ arbitrageur 套戥者；套汇者
_)Ms9RN arbitrary amount 临时款项
RK0IkRXQd arrangement 措施；安排；协定
V/Tp &+Z.c arrears 欠款
u/AN|
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8b/yT4f arrears of revenue 逾期未收税款；逾期未收的帐项
(\T? p9 articles of association 组织章程；组织细则；组织章程细则
0M"E6 z)9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=uH`Ek Y : ascertainment of profit 确定利润
f &H` h "Asia Clear" “亚洲结算系统”
= FQH Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Hd:ZE::Q'# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Jad '8}0J Asian Development Fund [ADF] 亚洲发展基金
cg4,PI% hz Asian dollar bond 亚洲美元债券
2yNlQ P8% Asian dollar market 亚洲美元市场
"^\ 4x I Asian dollar rate 亚洲美元利率
_LK(j;6K} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
pD { Li\LY Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
q7;)&_' asked price 沽盘；喊价；索价；卖方报价
#Jn_"cCRLx assessable income 应评税入息
iL(E`_I< assessable loss 应评税亏损
h )w<{/p( assessable profit 应评税利润
3wK)vW assessable value 应评税值
S7V;sR"V2 assessed profit 估定利润
7YsFe6D" assessed value 经评估价值
]}9E Bf assessment 评税；评定；估价；评税单
I |:*Dy,~ assessment number 评税编号；估价编号
OIN]u{S assessment of additional tax 补加税评税
p7z# 4 GW assessment of performance 业绩评估；实绩评价
`VH m,g2 Assessor 评税主任
Y d@9P 2C asset price bubbles 资产价格泡沫
6 D$xG"c asset-backed securities 具资产保证的证券
4m~\S)ad assets accretion 资产增值
pDu~84!]) assets and liabilities 资产与负债
_PuMZjGL assets betterment statement 资产递增表；资产改进表
i 'a M#4V assets lending 实物放款；有抵押贷款
_onHe"%{ assets of the company passing on the death 死者去世时转移的公司资产
{MIs%w.G assets pledged as security for liabilities 用作负债抵押的资产
0^;{b^!( assets portfolio 资产投资组合
!a0HF p$9 assets price 资产价格
3T _-_5[c assets quality 资产质素
bo]k9FC assets realization 资产变现
p 0-\G6 assets refinancing arrangement 资产再集资安排
PoC24#vS assets securitization 资产证券化
xa K:@/ assets situated outside Hong Kong 在香港以外地方的资产
?L_#A dK assets stripping 削减资产；拆卖资产
) xi|BqQz assets value 资产值
J?%Z7&/M> assignee 承让人
Y#uf 2>J assignment 转让；转让书；转让契
nuvz!<5\{ assignment of interest 权益转让
%F 03cI, assignment of letters patent and trade mark 专利证书及商标转让
n] &fod assignment of property 物业转让；物业转让书
'A4L r
assignment right 转让权
wLW!_D,/R assignor 转让人
Wkf)4! associate 有联系的人；有关连人士；相联者；合伙人；联系人
Uq"RyvkpP Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J )*y1 associate member 附属会员
K 5!k06;s associated body corporate 相联法人团体
R_ /T bz associated company 相联公司；联属公司
Dtn|$g, associated corporation 相联法团
+&JF|#FQ` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
WWD\E DnS 公认会计师公会〔英国〕
yfYAA*S!z Association of Futures Exchange Brokers 香港期货经纪协会
BHa!jw_~o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#U'n=@U@( association of underwriters 承保人组织
W/fM0=! assumption of control 接管
GAQVeL1 assurance 担保；保险；转易；转易书
~bg FU assurance of interest 权益的转易
R9{6$djq\: at 19XX price 按一九ＸＸ年价格计算
E-l>z% at a discount 按赔价计算；按贴水价格计算；打折扣
9erTb?@S at a premium 按溢价计算；按升水价格计算
jMg Ni@ at call 通知付款；按通知
>:8GU f* at constant market price 按固定市价计算
^8B#-9Ph b at constant price 按固定价格计算
KWM.b"WnXr at cost 按成本计算
b>G!K)MS3 at current market price 按当时市价计算；按现时市价计算
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9qWL&^G at current price 按当时价格计算；按现时价格计算
k4eV*e8 at factor cost 按要素成本计算；按生产要素成本计算
Z#d_<e? at money-of-the-day price 按付款当日价格计算
W)o-aX!P at or better 按指定或较佳价位〔买卖指令〕
TqCzpf&&h/ at par 按面值计算；平价
AuSL?kZ4|Y at sight 见票即付
?f:Fmg Qk at the close 按收市盘
RKRk,jRL at the opening 按开市盘
jwGd*8
/ attestation 见证；见证条款
i x,5-j at-the-money option 平价期权
P 3 );R>j attorney 受权人；受托代表人
Xq,{)G%9nM attornment 新拥有人承认书
J/WPffqD
attributable profit 可归属利润
yG{'h x6H attributable share value 可归属股份价值
!c'a<{d@ Auckland Stock Exchange 奥克兰证券交易所
fk; 39$[ auction 拍卖
BPtU]Bv- auctioneer 拍卖商
Ig*!0(v5$ audit 审计；核数
x>7}>Y*( Audit Commission 审计署
HtPasFrJ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
UjUDP>iz.> 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〕
R 8?Xz5 audit review 帐目审查
NgQ {'H[Y Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,"5Fw4G6* audited account 审计帐目；经审计的帐目
n*hHqZl audited annual account 经审计的周年帐目
k oZqoP audited balance sheet 经审计的资产负债表
D tt[a auditor 核数师；核数主任；审计师
Cz8=G;\ auditor's certificate 核数师证明书；审计师证明书
^DM^HSm auditor's report 核数师报告；审计师报告
#|xK> ; Aussie bond 澳元债券
nu|;(ly austerity budget 紧缩预算
%Gh!h4Pv Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ut fD$8UI Australia All Ordinaries Index 澳洲所有普通股票指数
H~Hh $ -z Australian Dollar [AUD] 澳元
u 6$fF= Australian Options Market 澳大利亚期权市场
> @` D@_v Australian Securities Commission 澳洲证券事务监察委员会
]t(;bD hT Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`p Oiv&> Australian Stock Exchange 澳大利亚证券交易所
9g|o17 Austrian Schilling [ATS] 奥地利先令
h1q ?kA authentication 认证；鉴证
+)dQd T0Fq authority to purchase 委托购买证；委购书
2:Zb'Mj authorization 认可；核准；授权；授权书
Tz:mj authorization by direction 指示授权
rq :R6e authorization by instruction 指令授权
/2tgxm$} authorization by warrant 令状授权
"~> # ;x{ authorization of unit trust 单位信托的认可
lL/|{A|-j authorized agent 指定代理人
P0Z1cN} authorized capital 法定资本
H3nx8R$j]( authorized clerk 出市员
ag+$qU authorized dealer 认可交易商
L*"Q5NzB] authorized financial institution 认可财务机构
.q"`)PT authorized fund 认可基金
f4@>7K]9TA authorized fund house 获授权的基金公司；认可基金公司
]*'V#; s authorized institution 认可机构
aq@ /sMn authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Wz`MEyj authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Lp`q[Z* authorized insurer 获授权保险人；获认可承保人
8*k#T\ authorized investment 特准投资项目
`%S Fu authorized person 获授权人
WyF1Fw authorized representative 获授权代表
/=).)<&|R authorized share capital 法定股本
}lvD 5 automated quotation system 自动报价系统
G];5'd~C;d Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1O"7%Pvw 自动交易系统〔香港期货交易所有限公司〕
/ q *n*j automatic adjustment mechanism 自动调整机制
UC"<5z
lcu automatic adjustment system 自动调整系统
_l<e>zj Automatic Clearing House 自动票据交换所
8!(4;fN$j. automatic exchange rates accumulation system 自动化汇率累集系统
-]C 3_ve Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-|"W|K?nq automatic teller machine [ATM] 自动柜员机
S:"R/EE( autopay 自动转帐
p(-f $Q( available assets 可用资产
IxNY%&* ` available fiscal reserve 现存财政储备
n}Pz: available profit 可用利润
h&|q> M3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@ )owj^sA average 平均；平均数；海损
@*`9!K% average basic salary 平均基本薪金
=87.6Ai average consumer expenditure 平均消费开支；一般消费开支
-rb]<FrL ^ average cost 平均成本
BG\g`NK}Z average cost of land production 增辟土地平均成本
y9kydu# q average daily turnover 平均每日成交额
Yx>y(Whu. average daily wage rate 平均每日工资率
-HutEbkjx average expenditure pattern 平均开支模式
!B cd\] q average growth rate 平均增长率
yqi=9NB average net fixed assets 固定资产平均净值
B! $a Y average of relatives 相对价格平均数
+n_`*@SE average price 平均价格
Z#0hh%E"|y average propensity to consume 平均消费倾向；一般消费倾向
Vj(}'h-c\ average propensity to save 平均储蓄倾向；一般储蓄倾向
f_y+B]?'M average rate 平均率
@62QDlt; average revenue 平均收入；平均收益
MY1s average stock 平均库存；平均存货
-b'93_ZTu: average yearly rent 平均年租
/G[; kR" avoidance of double taxation 避免双重课税
hYO UuC avoidance of tax 避税
