A:
$ KK~KEZ2 A share Ａ股；甲类股份
d9K8[Q5^3 abatement of tax 减税；减扣免税额
`eP C$Ovn ABN AMRO Bank N.V. 荷兰银行
0f^{Rp6 above-the-line expenditure 线上项目支出；经常预算支出
Mfj82rHg above-the-line receipt 线上项目收入；经常预算收入
,%M[$S' ABSA Asia Limited 南非联合亚洲有限公司
A*EOn1hN absolute change 绝对数值变更
FEaT}/h; absolute expenditure 实际开支
=l/6-j^ absolute guideline figure 绝对准则数字
DN*5q9. absolute interest 绝对权益
l3>S{ absolute order of discharge 绝对破产解除令
\84t\jKR absolute profit margin 绝对利润幅度
AcC &Q:g absolute value 实值；绝对值
yD7BZI
xW absolutely vested interest 绝对既得权益
ieFl4hh[G absorbed cost 已吸收成本；已分摊成本
o4);5~1l absorption 吸收；分摊；合并
1 ~5DIU^ absorption rate 吸收率；摊配率；分摊率
0zaK&]oY0 ACB Finance Limited 亚洲商业财务有限公司
A&Y5z[p acceptable form of reciprocity 合理的互惠条件
T5(S 2^)o acceptable rate 适当利率；适当汇率
iwotEl0*{ acceptance agreement 承兑协议
,`@pi@<"# acceptance for honour 参加承兑
~H ZdIPcC acceptor 承兑人；接受人；受票人
a D^$v acceptor for honour 参加承兑人
n HseA accident insurance 意外保险
i[v4[C=WB! Accident Insurance Association of Hong Kong 香港意外保险公会
hF%M!otcJ- accident insurance scheme 意外保险计划
qt@L&v}~j accident year basis 意外年度基准
KK){/I= z accommodation 通融；贷款
Fx9-A8oIR accommodation bill 通融票据；空头票据
Q&} 0owe accommodation party 汇票代发人
L*6'u17y account balance 帐户余额；帐户结余
rbZbj# account book 帐簿
@5Xo2}o-Q account collected in advance 预收款项
=V^-@ ji)b account current book 往来帐簿
l8\UO<^fY account of after-acquired property 事后取得的财产报告
\|]mClj# account of defaulter 拖欠帐目
C=: <[_m` account payable 应付帐款
VdLoi\ -/L account payee only [A/C payee only] 只可转帐；存入收款人帐户
szI7 I$Qb account receivable 应收帐款
M/zO|-j& account receivable report 应收帐款报表
I//=C6 account statement 结单；帐单；会计财务报表
g.lTNQm$u account title 帐户名称；会计科目
WYP ;s7_ accountant's report 会计师报告
;<[X\;|' Accountant's Report Rules 会计师报告规则
=]W i aF accounting and auditing procedure 会计与审计程序；会计与核数程序
h>-P / Accounting Arrangements 《会计安排》
TNX9Z)=>g accounting basis 会计基础
I;(3)^QH# accounting by Official Receiver 破产管理署署长呈交的帐目
a t: li Accounting Circular 《会计通告》
3S^0%"fY accounting class 会计类别
# B `?}a= accounting date 记帐日期；会计结算日期
;_o]$hV| accounting for money 款项核算
is' V%q Accounting Officer 会计主任
qt/K$' accounting period 会计报告期；会计期
al2t\Iq90 accounting policy 会计政策；会计方针
MdHm%Vx accounting practice 会计惯例
E+f)Zg
: accounting principle 会计准则
Harg<l accounting record 会计记录
}E'0vf / accounting report 会计报告
t]/eCsR Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Nk|cU; ?+ Accounting Society of China 中国会计学会
#36Q O accounting statement 会计报表
g^ AQBF accounting system 会计制度；会计系统
N[%u>! accounting transaction 会计事项；帐务交易
T$4{fhV
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>4:d) accounting year 会计年度
J K
k0f9) accretion 增值；添加
k3~9;Z accrual 应计项目；应累算数目
]v+<K63@T accrual basis 应计制；权责发生制
;_<R +w3- accrual basis accounting 应计制会计；权责发生制会计
uO?+vYAN accrue 应累算；应计
{o=?@ $6C accrued benefit 应累算利益
NGx3f3 9 accrued charges 应计费用
| f#wbw accrued cumulative preference share dividend 应累算的累积优先股股息
8nz({Mb9Z accrued expenses 应累算费用
Y
G+|r accrued interest payable 应付利息；应计未付利息
Q;M\fBQO}& accrued interest receivable 应收利息；应计未收利息
\Wbmmd}8 accrued right 累算权益
TT$A o accruing profit 应累算的利润
FFHq' :v accumulated fiscal reserve 累积财政储备
:^;c(>u{ accumulated profit 累积利润；滚存溢利
QV;o9j accumulated reserve 累积储备
D /eH~ accumulation of surplus income 累积收益盈余
9!FX *} dC acquired assets 既得资产
jr6_|(0
i6 acquisition 收购；购置；取得
)vp0X\3q` acquisition cost 购置成本
Dl,QCZeM acquisition expenses 购置费用
9&6j u L acquisition of 100% interest 收购全部股权
c}(WniR-" acquisition of control 取得控制权
*@U{[J acquisition of fixed assets 购置固定资产
hH s/Qtq acquisition of shell “买壳”
3DU1c?M: acquisition price 收购价
Ndmt$(b act of God 天灾
Z>[7#;; acting partner 执事合伙人
2*#|t: (c active market 买卖活跃的市场；交投畅旺的市场；旺市
}X(&QZ7i` active partner 积极参与的合伙人
+mQ5\14# active trading 交投活跃
=L6#=7hcl actual circulation 实际流通
m'4f'tbN actual cost 实际成本
rzjVUPdnh actual expenditure 实际开支；实际支出
qd`e:s*% actual income 实际入息；实际收入；实际收益
>lI7]hbIs actual market 现货市场
&w@]\7L,: actual price 现货价；实际价格
DaQ"Df_X actual profit 实际利润
5]xuU.w' actual quotation 实盘；实际价位；实际报价
#c"eff actual year basis 按实际年度计算
d,<ni" actuals 实货
NBikYxa actuarial investigation 精算调查
RNg?o [S actuarial principle 精算原则
96=<phcwN[ actuarial report 精算师报告
rf Xxg^ Actuarial Society of Hong Kong 香港精算学会
y s_2?uv actuarial valuation 精算师估值
Nw;qJ58@ actuary 精算师
0|3I ^b ad referendum agreement 暂定协议；有待覆核的协定
& |y LTx ad valorem duty 从价税；按值征税
7& M-^Ev ad valorem duty system 从价税制
{#,<)wFV\ ad valorem fee 从价费
}^"6 :;, ad valorem tariff 从价关税
.;#T<S " additional allowance 额外免税额
.`or^`X3 additional amount for unexpired risk 未过期风险的额外款额
/y $Omc^ additional assessable profit 补加应评税利润
*}[\%u$ T additional assessment 补加评税
;>6< u.N additional commitment 额外承担
wxN)d B additional commitment vote 额外承担拨款
(In{GA7 ; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}@DCc f$< additional dependent parent allowance 供养父母额外免税额
bO~y=Pa \ additional provision 额外拨款
mHD_cgKN additional stamp duty 附加印花税
WT
*" V<Z additional tax 补加税罚款；补加税款
J-W9B amx Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^-o{3Q( w adjudged bankrupt 被裁定破产
oXPA<ef o adjudicated bankrupt 裁定破产人
l|5 h adjudication fee 裁定费；评定印花税额手续费；评估契据费
'yo@5*x7 adjudication of bankruptcy 裁定破产；宣告破产
FX:`7c]:9 adjudication of insolvency 裁定无力偿还债务
w.qtSW6M+ adjusted actual 经调整的实数；调整后的实数
BN/ 4O?jD9 adjusted current assets 经调整的流动资产；调整后的流动资产
C ]^Ep adjusted figure 经调整的数字；调整后的数额
i'~-\ F! adjusted liabilities 经调整的负债；调整后的负债
3%WB?k c adjusted loss 经调整的亏损；调整后的亏损
]5% 0EE64 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Q|y }mC/ adjusted profit 经调整的利润；调整后的利润
Psb !Z( adjusted surplus 经调整的盈余额；调整后的盈余额
Pt]>AW;i adjusted value 经调整的价值；调整后的价值
Zxk~X}K\P adjustment 调整；修订；理算〔保险〕
ffKgVQux adjustment centre 调剂中心
s%[ F,hQRk adjustment lag 调整过程的时间差距；调整时差
SZ` 7t=I2 adjustment mechanism 调整机制
]a3$hAcj6" adjustment of loss 亏损调整
AFLtgoXn: adjustment process 调整过程；调整程序
q0sf\|'<} adjustment range 调整幅度
dFg>uo administered exchange rate 受管制汇率
tV}!_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h~dQ5% administration expenses 行政费用
#w$Y1bjn administration fee 手续费；行政费
{Jr1K, administration in bankruptcy 破产管理
`Rq=:6U;3 administration order 遗产管理令
8|&, JdT administrator 管理人；遗产管理人
-4Qu b{Uym administrator of the estate 遗产管理人
#2Rz=QI admission of debt 债项承认书
`/|
*u admission of proof 接纳债权证明
}F08o, `? advance 放贷款项；垫付款项；预支款项；预付款项
2.qPMqH advance account 暂支帐目；预付款帐户
H MOIUd advance compensation 预付补偿金
dSI"yz advance from shareholder 股东垫款
[8V; Q advance pending reimbursement 预支以待日后付还
~ |G&cg advanced economy 先进经济体系
lg %fjBY advancement 预付；预付财产
"be\%W+< advances warrant 垫款令
]m1fo' advancing 贷出
UpoSC adverse balance 逆差
# :+Nr adverse exchange 逆汇
Y,]Lk<Hm3 advertisement addressed to shareholders 在报章刊登的致股东通告
z/?* h advice for collection 托收通知书
"2%z;!U1 advice of drawing 提款通知书；汇票通知书
?0qV yK_1 advice of payment 付款通知
s 6Wp"V( Advisory Committee [Securities and Futures Commission]
(P>nA3:UXB 谘询委员会〔证券及期货事务监察委员会〕
*,u3Wm|7 Advisory Committee on Diversification 经济多元化谘询委员会
2=c x`"a$ affidavit 誓章；遗产申报誓章
+LHU}'| affidavit of no receipt 述明无收款的誓章
*CN *G" affiliate 联号；联营公司；附属公司
d3%qYL_+a affiliated company 附属公司；联号；联营公司
Y,L`WeQY. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4P{|H affordability 负担能力
srS!X$cec African Development Bank [AfDB] 非洲开发银行
A|biOz after-acquired property 事后取得的财产
.:_'l)- after-hours dealing 市后交易
U1 `5P!ov after-tax profit 税后盈利；税后利润；税后溢利
J"gMm@#C4 agency agreement 代理协议
D]]e6gF$e agency expenses 代理机构的开支
V 6} 5^W agency fee 代理费
6@]o,O Agency Law 《代理法》
$q! A1Fgk0 agent 代理人；承销人
kUBE+a6# agent of company 公司代理人
?<Qbp;WBo agent's fee 代理人费；经纪费
q ` S
~w aggregate 总计；总数；总体数字
Y:*% [\R aggregate amount 总款额；总额
vG |!d+ aggregate assets and liabilities 总体资产与负债
z']6C9m} aggregate at constant price 按固定价格计算的总体数字
+.cpZqWn3 aggregate demand 总需求
}n)0}U5;0 aggregate gross position 总持仓量
QE 4 aggregate limit 总限额
/*C!]Z>. aggregate of salaries tax 合计薪俸税
\p!U Y 3' aggregate performance 总体表现；总体业绩
C T~6T&' aggregate supply 总体供应
(g6e5Sgi> aggregate surplus 总盈余
"LlpZtw aggregate total 整体总额
>Eh U{@Y aggregate value 总值；合计价值
n6O z[7M aggregated basis 合计基准
Q O@86{u#Y aggregated net chargeable income 合计应课税入息实额
g{&5a(W&` aggregation 合并计算；合计；总和
~cU1
/CW8 aggregation of incomes of husband and wife 夫妇入息合并计算
;< ~f-D, aggregation of property 财产的总和
?mMM{{%(. agio 差价；贴水
_\AQJ?< M 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》
*QK)
1Y1W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r3V1l8MV 《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》
5(~Lr3v0 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
! ~
o%KQt 《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》
[ $3+5K# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2V~E
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@$slGY agreement for a settlement 授产协议
&5
7c !) agreement for assignment 转让协议
n7> |$2Y agreement for sale 售卖协议；买卖协议
fW = N agreement for sale and purchase 买卖协议
p22AH%
agreement for the payment of interest 支付利息协议
Q#MB=:0 { agreement for the repayment of money 还款协议
LhG\)>Y% agreement of reinsurance 再保险协议
{S 0-y Agricultural Bank of China 中国农业银行
av'DyNW\ air passenger departure tax 飞机乘客离境税
~[=<O s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
S1|5+ P Ps airport tax 机场税
6R :hs C$ alcohol duty 酒精税
w!lk&7Q7Z alienation 让与；让渡；转让
zJXK:/ alimony 生活费；赡养费
2poo@]M/ All Ordinaries Index [AOI] 所有普通股指数
):N #X<b': all risks 全险；综合险
l a;*> All Sales Record for Stock Market 《股票市场成交报告》
d&3"?2 IQ Allied Capital Resources Limited 新联财务有限公司
Q{~g<G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
y&(#C:N allocation letter 拨款信件
y;o - @] allocation of fund 分配款项；预留款项
'2X$.
^aW allocation of profit 利润分配；溢利分配
)at:Xm<s allocation warrant 拨款令
R*GBxJaw allotment 分配；配股
H*] Vs=1 allotment notice 股份配售通知；配股通知
re*Zs}(N\ allotment of shares 股份分配
cB &_':F allowable 可获宽免；免税的
-9vNV:c allowable business loss 可扣除的营业亏损
RUY7Y ? allowable expenses 可扣税的支出
HMVP71 allowance 免税额；津贴；备抵；准备金
,X!) z Amm allowance for debts 债项的免税额
aiPm.h> allowance for depreciation by wear and tear 耗损折旧免税额
B}[CU='P* allowance for funeral expenses 殡殓费的免税额
=!-} q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ge` GQ> allowance for repairs and outgoings 修葺及支出方面的免税额
'p5M|h\:T allowance to debtor 给债务人的津贴
&~2m@X(o alteration of capital 资本更改
3JC uM_y alternate trustee 候补受托人
1 b 7jNkQ amalgamation 合并
b |:Y3_> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]QlW{J ambit of charges 征税范围；收费范围
*I :c@iCNJ amended valuation 经修订的估值
7 V %P American Commodities Exchange 美国商品交易所
-sJ1q^;f@ American Express Bank Limited 美国运通银行
! aSj1
2J American Stock Exchange 美国证券交易所
Oj-\ amortization 摊销
? Uq"zq amount due from banks 存放银行同业的款项
pPa]@ z~O amount due from banks abroad 存放海外银行同业的款项
.B~}hjOZK amount due from holding companies 控股公司欠款
B*_K}5UO amount due from local banks 存放本港银行同业的款项
gaN/
k p amount due to banks 银行同业的存款
uD/@d'd_4L amount due to banks abroad 海外银行同业的存款
z5gVP8*z5 amount due to holding companies 控股公司存款
UvGxA[~2+ amount due to local banks 本港银行同业的存款
9mxg$P4 amount due to outport banks 外埠银行同业的存款
]Y?Y$> amount for note issue 发行纸币的款额
(:8a6 =xQ amount of bond 担保契据的款额
'$Z)2fn7 amount of consideration 代价款额
N.mRay, amount of contribution 供款数额
0{vT`e' amount of indebtedness 负债款额
+a39 !j
1_ amount of principal of the loan 贷款本金额
gcnX^[`S amount of rates chargeable 应征差饷数额
* WV=X p amount of share capital 股本额
/"J 6``MV amount of sums assured 承保款额
NCh-BinK@ amount of variation 变动幅度
;8oe -xS\+ amount of vote 拨款数额
X$KT sG* amount payable 应付款额
%|Ji FDjp amount receivable 应收款额
W,EIBgR(R5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Yuw :W:wY analysis 分析
&|Wqzdo?# ancillary risk 附属风险
7j)ky2r# annual account 周年帐目；周年帐目报表；年度决算；年结
GXxI=,L8F annual accounting date 年结日期
x^@oY5}cr annual allowance 每年免税额；年积金；年度津贴；年津
N!c FUZ5] annual balance 年度余额
e".=E ;o` annual disposable income 每年可动用收入
t Aq0Z) annual estimates 周年预算
T9 R# .y, annual fee 年费
.K84"Gdx annual general meeting 周年大会
lrZ]c:%k annual growth rate 年增率；每年增长率
G_?U?:!AC annual long-term supplement 长期个案每年补助金
S?CT6moXA annual pensionable emolument 可供计算退休金的年薪
)!v"(i.5Xo annual report 年报
\d JhDR Annual Report on the Consumer Price Index 《消费物价指数年报》
T; tY7;< annual return 周年报表；周年申报表；每年报税表格
N& Annual Return Rules 《周年报表规则》
7;|"1H:cmw annual review of consumer prices 每年消费物价回顾
W8 S sv annual roll-forward basis 逐年延展方式
M 6&=- annual salary 年薪
x</4/d annual statement 年度报表；年度决算表
T/E=?kBR Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
T#Q7L~?zY annuitant 年金受益人
<oJ? J^ annuity 年金
t$du|q( annuity contract 年金合约
rO>'QZ% annuity on human life 人寿年金
/69yR antecedent debt 先前的债项
RWv4/=}(G ante-dated cheque 倒填日期支票
cW>=/ anticipated expenditure 预期开支
ef^GJTv&k anticipated net profit 预期纯利
pMT7 /y- anticipated revenue 预期收入
~bkO8t n anti-inflation measure 反通货膨胀措施
k 6M D3c anti-inflationary stance 反通货膨胀立场
el`?:dY H apparent deficit 表面赤字
y>}r apparent financial solvency 表面偿债能力
h&K$ (}X apparent partner 表面合伙人
R& t*x application for personal assessment 个人入息课税申请书
l6#Y}<tq application of fund 资金应用
V\m"Hl>VIU application to release as liquidator and to destruct the books of accounts and documents
+r'&6M e! 申请免除清盘人职务及毁灭帐簿与文件
kf>3T@ appointed actuary 委任精算师
8OZ asf appointed auditor 委任核数师；委任审计师
=q0V%h{ appointed trustee 委任的受托人
( 0/M?YQ F appointer 委任人
i=\)[;U apportioned pro rata 按比例分摊
QTBc_Z apportionment 分配；分摊
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" | Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)1!<<;@0 apportionment formula 分摊方程式
t3<8n;'y: apportionment of estate duty 遗产税的分摊
2 7N;> appraisal 估价；评估
)qb'tZz/g_ appreciable growth 可观增长
OW#0$%f appreciable impact 显着影响
6&0 @k^7~ appreciable increase 可观增长
5@+?{Cl appreciation 增值；升值
[hSJ)IZh appreciation against other currencies 相对其他货币升值
keLeD1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1Sz tN3'q appreciation tax 增值税
}?,YE5~ appropriation 拨款；拨用；拨付
#M|lB YdW} appropriation account 拨款帐目
o3`U;@ &u Appropriation Bill 拨款法案
p#jAEY p appropriation-in-aid system 补助拨款办法
iS,l approved assets 核准资产
0F -{YQr> approved basket stock 认可一篮子证券
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approved budget 核准预算
rlR!Tc> approved charitable donation 认可慈善捐款
Fc@R,9 approved charitable institution 认可慈善机构
5c3-? u! approved currency 核准货币；认可货币
,2$<Pt; approved estimates 核准预算
<4.Exha;= approved estimates of expenditure 核准开支预算
! DOyOTR&3 approved overseas insurer 核准海外保险人
by 'KJxl[ approved overseas trust company 核准海外信托公司
beo(7,=& approved pooled investment fund 核准汇集投资基金
:=y5713 approved provident fund scheme 认可公积金计划
>I\B_q approved provision 核准拨款
Q&.uL}R approved redeemable share 核准可赎回股份
[-*&ZYp approved regional stock 认可地区性证券
@\w}p E approved retirement scheme 认可退休金计划
{)"[ _< approved subordinated loan 核准附属贷款
V3ozaVk; arbitrage 套戥；套汇；套利
]O@iT= *3 arbitrageur 套戥者；套汇者
I3.. Yk%7 arbitrary amount 临时款项
}},0#Ap arrangement 措施；安排；协定
?D .+D( arrears 欠款
F8Ety^9>9 arrears of pay 欠付薪酬
"6\ 5eFN; arrears of revenue 逾期未收税款；逾期未收的帐项
z.8 nYL5^} articles of association 组织章程；组织细则；组织章程细则
WGn=3(4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$,@}%NlHc ascertainment of profit 确定利润
g_cED15 "Asia Clear" “亚洲结算系统”
x3&gB`j-
Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3!l>\ #q6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
GIzB1cl: Asian Development Fund [ADF] 亚洲发展基金
Op-z"inw Asian dollar bond 亚洲美元债券
)9"^ D Asian dollar market 亚洲美元市场
^'E ^*R Asian dollar rate 亚洲美元利率
't`h?V vL Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
y /\b0& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
KV$&qM. asked price 沽盘；喊价；索价；卖方报价
6=]Gom&S assessable income 应评税入息
Q~nVbj?c2v assessable loss 应评税亏损
':pDlUA assessable profit 应评税利润
ns> $ assessable value 应评税值
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.&c>{B7 assessed profit 估定利润
w@^J.7h^ assessed value 经评估价值
QUW`Yc assessment 评税；评定；估价；评税单
boEQI=!j\+ assessment number 评税编号；估价编号
S?b&4\: assessment of additional tax 补加税评税
N_K9H1 r assessment of performance 业绩评估；实绩评价
uQvTir*e Assessor 评税主任
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asset price bubbles 资产价格泡沫
Y
M:9m) asset-backed securities 具资产保证的证券
}y6@YfV${ assets accretion 资产增值
nDdY~f.B assets and liabilities 资产与负债
~'lT8 n_ assets betterment statement 资产递增表；资产改进表
IOZw[9](+ assets lending 实物放款；有抵押贷款
q6F1Rt assets of the company passing on the death 死者去世时转移的公司资产
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56z>/`= assets portfolio 资产投资组合
A #cFO)" assets price 资产价格
J[:#(c&c!1 assets quality 资产质素
k)-+ZmMOh assets realization 资产变现
0RA#Y(IR assets refinancing arrangement 资产再集资安排
|p[Mp:^^ assets securitization 资产证券化
&Tt7VYJfIV assets situated outside Hong Kong 在香港以外地方的资产
-+@N/d5 assets stripping 削减资产；拆卖资产
n#x_da-m] assets value 资产值
]%D!-[C%1 assignee 承让人
Pv5S k8 assignment 转让；转让书；转让契
F%-@_IsG# assignment of interest 权益转让
`f}s<At assignment of letters patent and trade mark 专利证书及商标转让
+8zACs{ p assignment of property 物业转让；物业转让书
U\lbh;9G assignment right 转让权
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assignor 转让人
a Int[D( associate 有联系的人；有关连人士；相联者；合伙人；联系人
9< ?w9 D.1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
HSNj associate member 附属会员
;S U<T^a associated body corporate 相联法人团体
):PN0.H8 associated company 相联公司；联属公司
xF!IT"5D associated corporation 相联法团
wA $7SWC Association of Chartered Certified Accountants [ACCA] [United Kingdom]
f4 S:L& 公认会计师公会〔英国〕
: ir#7/ Association of Futures Exchange Brokers 香港期货经纪协会
%U{sn\V Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
P_3IFHe association of underwriters 承保人组织
VYb,Hmm>kC assumption of control 接管
Ld*Ds!*'/ assurance 担保；保险；转易；转易书
#a=]h}&1? assurance of interest 权益的转易
4j3_OUwWZx at 19XX price 按一九ＸＸ年价格计算
ivgX o'= at a discount 按赔价计算；按贴水价格计算；打折扣
;xiN<f4B at a premium 按溢价计算；按升水价格计算
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JnJI at call 通知付款；按通知
9ia&/BT7"z at constant market price 按固定市价计算
J.XkdGQ at constant price 按固定价格计算
ks. p)F>] at cost 按成本计算
_m?i$5 at current market price 按当时市价计算；按现时市价计算
&6CDIxH{ at current price 按当时价格计算；按现时价格计算
A[m?^vk q at factor cost 按要素成本计算；按生产要素成本计算
>I@&"&d at money-of-the-day price 按付款当日价格计算
e">&B]#} at or better 按指定或较佳价位〔买卖指令〕
]\fHc"/ at par 按面值计算；平价
pP.`+vPi at sight 见票即付
(9]1p; at the close 按收市盘
$O\m~r4 at the opening 按开市盘
ThX3@o attestation 见证；见证条款
9ad)=3A&L at-the-money option 平价期权
1oO(;--u_ attorney 受权人；受托代表人
; U4O` pZ attornment 新拥有人承认书
uxxk&+M attributable profit 可归属利润
[,Rc&7p~R attributable share value 可归属股份价值
1sg:8AA Auckland Stock Exchange 奥克兰证券交易所
_qPKdGoM auction 拍卖
]zj#X\ auctioneer 拍卖商
7fypUQ:y audit 审计；核数
IrYj#,xJ Audit Commission 审计署
&I-:=ir Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
q0%QMut% 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
p+iNi4y@ audit review 帐目审查
9`92
> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
VE]TT>< audited account 审计帐目；经审计的帐目
#L!`n )J" audited annual account 经审计的周年帐目
,K}"o~z audited balance sheet 经审计的资产负债表
r8 YM#d F auditor 核数师；核数主任；审计师
-sv%A7i auditor's certificate 核数师证明书；审计师证明书
r
jn:E auditor's report 核数师报告；审计师报告
Caj H;K \ Aussie bond 澳元债券
!4cCq_ austerity budget 紧缩预算
Hx+r9w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.^A4w;jPU Australia All Ordinaries Index 澳洲所有普通股票指数
D,..gsg Australian Dollar [AUD] 澳元
^/?7hbr Australian Options Market 澳大利亚期权市场
|s/Kb ]t Australian Securities Commission 澳洲证券事务监察委员会
r(wf >w3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
40=u/ \/K Australian Stock Exchange 澳大利亚证券交易所
4PD5i Austrian Schilling [ATS] 奥地利先令
)kjQ W&)g authentication 认证；鉴证
U~BR8]=G authority to purchase 委托购买证；委购书
wq.'8Y~BE authorization 认可；核准；授权；授权书
0B 1nk!F authorization by direction 指示授权
=,i t`8; authorization by instruction 指令授权
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a_LE authorization by warrant 令状授权
"\Dqtr w authorization of unit trust 单位信托的认可
Y!]a*== authorized agent 指定代理人
}8 ;,2E*z authorized capital 法定资本
H5d@TB, ` authorized clerk 出市员
kJB:=iq/x$ authorized dealer 认可交易商
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J "g "= authorized financial institution 认可财务机构
u `w w authorized fund 认可基金
l$!ExXEZO; authorized fund house 获授权的基金公司；认可基金公司
V"8Go; [ authorized institution 认可机构
&&$*MHJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&jEw(P& _ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/NB|N*}O) authorized insurer 获授权保险人；获认可承保人
K U "+i8" authorized investment 特准投资项目
XC<'m{^(m authorized person 获授权人
\'g7oV;>cI authorized representative 获授权代表
wG:RvgX} authorized share capital 法定股本
Zt41f PQ automated quotation system 自动报价系统
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Z Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z/ml ,4e 自动交易系统〔香港期货交易所有限公司〕
u)EtEl7Wq automatic adjustment mechanism 自动调整机制
jHT^I
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_t]Q*i0p Automatic Clearing House 自动票据交换所
~b *|V automatic exchange rates accumulation system 自动化汇率累集系统
l-r$c zY Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
,]JIp~=nsh automatic teller machine [ATM] 自动柜员机
J0bcW25 autopay 自动转帐
0u" j^v available assets 可用资产
tol-PJS} available fiscal reserve 现存财政储备
q@S \R
7R available profit 可用利润
\5N \NN @J Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bhDqRM average 平均；平均数；海损
21<Sfs c$ average basic salary 平均基本薪金
C+!=C{@7di average consumer expenditure 平均消费开支；一般消费开支
Y[b08{/ average cost 平均成本
xv>8rW(Np5 average cost of land production 增辟土地平均成本
9`qw,X&AK_ average daily turnover 平均每日成交额
#(}{*d R average daily wage rate 平均每日工资率
FDF DB average expenditure pattern 平均开支模式
x/]G"?Uix average growth rate 平均增长率
6E ^m *la% average net fixed assets 固定资产平均净值
(oCpQDab@ average of relatives 相对价格平均数
4+>~Ui_# average price 平均价格
pIrL 7Pb0 average propensity to consume 平均消费倾向；一般消费倾向
Q+a&a]*KL^ average propensity to save 平均储蓄倾向；一般储蓄倾向
7a_u=\, average rate 平均率
k=d _{2 ~ average revenue 平均收入；平均收益
sw1gpkX average stock 平均库存；平均存货
&)q>Z!C-l average yearly rent 平均年租
^Hf?["m^@ avoidance of double taxation 避免双重课税
D?xR>Oo) avoidance of tax 避税
