A:
_VJb i,V A share Ａ股；甲类股份
;pNfdII( abatement of tax 减税；减扣免税额
F-nt7l ABN AMRO Bank N.V. 荷兰银行
{"<Q?yA2y above-the-line expenditure 线上项目支出；经常预算支出
CNwhH)* above-the-line receipt 线上项目收入；经常预算收入
5segzaI ABSA Asia Limited 南非联合亚洲有限公司
)gR&Ms4 absolute change 绝对数值变更
$ KiA~l absolute expenditure 实际开支
{|fA{ Q_R absolute guideline figure 绝对准则数字
N O&OuiN absolute interest 绝对权益
q&+GpR absolute order of discharge 绝对破产解除令
6* e:ey U absolute profit margin 绝对利润幅度
*?uF&( 0 absolute value 实值；绝对值
E,;nx^`!l absolutely vested interest 绝对既得权益
|^=` l n! absorbed cost 已吸收成本；已分摊成本
Djzb#M'm absorption 吸收；分摊；合并
1osI~oNZ absorption rate 吸收率；摊配率；分摊率
\ l:n ACB Finance Limited 亚洲商业财务有限公司
f?]cW h% acceptable form of reciprocity 合理的互惠条件
)z aMycW acceptable rate 适当利率；适当汇率
Vq*p?cF . acceptance agreement 承兑协议
Ai/#C$MY$ acceptance for honour 参加承兑
GV9"8M Z6 acceptor 承兑人；接受人；受票人
.sLx6J% acceptor for honour 参加承兑人
@{a(f; accident insurance 意外保险
{k C]x2 U Accident Insurance Association of Hong Kong 香港意外保险公会
j>6{PDaT accident insurance scheme 意外保险计划
H;^6%HV1 accident year basis 意外年度基准
[]@Mk accommodation 通融；贷款
T57S!CJ^$5 accommodation bill 通融票据；空头票据
W&"FejD accommodation party 汇票代发人
!vsUL- account balance 帐户余额；帐户结余
0ul2 rZc account book 帐簿
d#(xP2 account collected in advance 预收款项
Z/0M9 Q% account current book 往来帐簿
>Nov9<p account of after-acquired property 事后取得的财产报告
R(:q^? account of defaulter 拖欠帐目
FnCHbPlb account payable 应付帐款
`a J[
!O account payee only [A/C payee only] 只可转帐；存入收款人帐户
2 @ad! h account receivable 应收帐款
,+JAwII>O account receivable report 应收帐款报表
;c'jBi5W account statement 结单；帐单；会计财务报表
F8pLA@7[ account title 帐户名称；会计科目
g><sZqj8tt accountant's report 会计师报告
W6)A":` Accountant's Report Rules 会计师报告规则
"e (N h%t accounting and auditing procedure 会计与审计程序；会计与核数程序
q[+ ]; Accounting Arrangements 《会计安排》
#):F XB$a accounting basis 会计基础
shi#K<gVC accounting by Official Receiver 破产管理署署长呈交的帐目
?e BN_a,r6 Accounting Circular 《会计通告》
55#H A?cR accounting class 会计类别
ut o4bs: accounting date 记帐日期；会计结算日期
Kp"o0fh<9 accounting for money 款项核算
\Wo,^qR Accounting Officer 会计主任
O9qEKW)a accounting period 会计报告期；会计期
vX{]_ accounting policy 会计政策；会计方针
$GcVC (] accounting practice 会计惯例
`'g%z: ~ accounting principle 会计准则
e]rWR accounting record 会计记录
5r.{vQ accounting report 会计报告
rc$G 0O Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[1E u6X6 Accounting Society of China 中国会计学会
6VA@ ;g0$ accounting statement 会计报表
^rx]Y ; accounting system 会计制度；会计系统
l<gg5 Zea accounting transaction 会计事项；帐务交易
* @oAM,@ accounting treatment 会计处理
< B'BlqTS accounting year 会计年度
$Q ?<']|A accretion 增值；添加
\}cEHLq accrual 应计项目；应累算数目
|=SaI%%Be accrual basis 应计制；权责发生制
ua2SW(C@ accrual basis accounting 应计制会计；权责发生制会计
1X=} accrue 应累算；应计
Jo2:0<VL accrued benefit 应累算利益
s]}P
jh8 accrued charges 应计费用
E*CY/F I_ accrued cumulative preference share dividend 应累算的累积优先股股息
[Y5B$7|s< accrued expenses 应累算费用
WT1ch0~2 accrued interest payable 应付利息；应计未付利息
P[D ^*} accrued interest receivable 应收利息；应计未收利息
H3&$: h accrued right 累算权益
A$
s4Q0Mf accruing profit 应累算的利润
v mL0H)q accumulated fiscal reserve 累积财政储备
ba
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iLgWzA accumulated reserve 累积储备
Yw./V0Z{@ accumulation of surplus income 累积收益盈余
' (ql7 acquired assets 既得资产
Xbfn@7m acquisition 收购；购置；取得
EKgTRRW acquisition cost 购置成本
% rYd =Ri acquisition expenses 购置费用
C EAwQH acquisition of 100% interest 收购全部股权
M[SWMVN{ acquisition of control 取得控制权
0kmZO"K#e acquisition of fixed assets 购置固定资产
's JYt^ acquisition of shell “买壳”
"/wZt c acquisition price 收购价
aQcJjF5x act of God 天灾
oKz Lt acting partner 执事合伙人
@q|I$'K]x active market 买卖活跃的市场；交投畅旺的市场；旺市
b ^rPw@ active partner 积极参与的合伙人
_%Jqyc"- active trading 交投活跃
0p8 (Q actual circulation 实际流通
I>:M1 Yc0 actual cost 实际成本
f~t*8rG~m actual expenditure 实际开支；实际支出
WOquG actual income 实际入息；实际收入；实际收益
*_@8 v? actual market 现货市场
_},u[+ actual price 现货价；实际价格
.h{`e>d actual profit 实际利润
`N$<]i]s5 actual quotation 实盘；实际价位；实际报价
gLU #\d] actual year basis 按实际年度计算
}ufH![|[r actuals 实货
rtC.!].;% actuarial investigation 精算调查
iE>T5XV8$B actuarial principle 精算原则
tK0?9M.) actuarial report 精算师报告
|s=)*DZv Actuarial Society of Hong Kong 香港精算学会
u|i.6:/= actuarial valuation 精算师估值
Bh<)e5lP: actuary 精算师
fsb_*sh & ad referendum agreement 暂定协议；有待覆核的协定
r;SA 1n# ad valorem duty 从价税；按值征税
d'q,:="c ad valorem duty system 从价税制
qauk,t ad valorem fee 从价费
# sm>;+J ad valorem tariff 从价关税
3y<;fdS7 additional allowance 额外免税额
xV}-[W5sr' additional amount for unexpired risk 未过期风险的额外款额
EN' }+E
8 additional assessable profit 补加应评税利润
"1yXOy^2 additional assessment 补加评税
Fn1|Wt* additional commitment 额外承担
n} }$-xl additional commitment vote 额外承担拨款
L^!E4[ ^4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a}EO7tcg, additional dependent parent allowance 供养父母额外免税额
ZXlW_CGO additional provision 额外拨款
: OQx;>' additional stamp duty 附加印花税
1ti+
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]+Ik/+N z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Z2!O)8 adjudged bankrupt 被裁定破产
wgp{P>oBX adjudicated bankrupt 裁定破产人
% 9C_p]P* adjudication fee 裁定费；评定印花税额手续费；评估契据费
.Xqe]cax% adjudication of bankruptcy 裁定破产；宣告破产
z^'3f!:3 adjudication of insolvency 裁定无力偿还债务
J{` G= adjusted actual 经调整的实数；调整后的实数
OLg=kF[[ adjusted current assets 经调整的流动资产；调整后的流动资产
@F U9! adjusted figure 经调整的数字；调整后的数额
\ ?sM adjusted liabilities 经调整的负债；调整后的负债
~QQi{92 adjusted loss 经调整的亏损；调整后的亏损
TldqF BX 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!9AxM2K adjusted profit 经调整的利润；调整后的利润
D% v{[ KY adjusted surplus 经调整的盈余额；调整后的盈余额
2= S;<J adjusted value 经调整的价值；调整后的价值
Db3# ; adjustment 调整；修订；理算〔保险〕
<xv@us7 adjustment centre 调剂中心
G AI( = adjustment lag 调整过程的时间差距；调整时差
Y|stxeOC adjustment mechanism 调整机制
kLtm_ adjustment of loss 亏损调整
3\JEp,5
adjustment process 调整过程；调整程序
DSf adjustment range 调整幅度
[Wf% iwB administered exchange rate 受管制汇率
{ )= h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
s"gNHp.oF administration expenses 行政费用
m W- 4 administration fee 手续费；行政费
{$ 5?[KD administration in bankruptcy 破产管理
AR8zCKBc^ administration order 遗产管理令
?%K7IJ% administrator 管理人；遗产管理人
VB=$D|Ll administrator of the estate 遗产管理人
FX}kH ] admission of debt 债项承认书
"&lQ5]N.% admission of proof 接纳债权证明
H!PM b{e advance 放贷款项；垫付款项；预支款项；预付款项
]jQj/`v1 advance account 暂支帐目；预付款帐户
r~ N:|ip= advance compensation 预付补偿金
jJc:%h$|2 advance from shareholder 股东垫款
|soDt <y+L advance pending reimbursement 预支以待日后付还
V 'alzw7# advanced economy 先进经济体系
KsVN<eR{ advancement 预付；预付财产
7.}Vvg#G advances warrant 垫款令
s_:7dD advancing 贷出
y Ud>EnQna adverse balance 逆差
T8'm {[C adverse exchange 逆汇
WOkAma- advertisement addressed to shareholders 在报章刊登的致股东通告
Pk)>@F< advice for collection 托收通知书
QPr 29 advice of drawing 提款通知书；汇票通知书
_/xA5/V advice of payment 付款通知
awu18(;J Advisory Committee [Securities and Futures Commission]
2nz^%pLT 谘询委员会〔证券及期货事务监察委员会〕
5\S
s`#g Advisory Committee on Diversification 经济多元化谘询委员会
0Ez( ;4]3 affidavit 誓章；遗产申报誓章
/h6K"w=='! affidavit of no receipt 述明无收款的誓章
U4s)3jDw affiliate 联号；联营公司；附属公司
0K T^ V R affiliated company 附属公司；联号；联营公司
meJ%mY affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Pnl+.? affordability 负担能力
csK;GSp} African Development Bank [AfDB] 非洲开发银行
,y5,+:Y
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P-]u&m/6 after-hours dealing 市后交易
bSJ@
5qS after-tax profit 税后盈利；税后利润；税后溢利
,#?iu?i/ agency agreement 代理协议
^W#161& agency expenses 代理机构的开支
yVZLZLm agency fee 代理费
ykMdH: Agency Law 《代理法》
n[+$a)$8 agent 代理人；承销人
sQ";
t=yC agent of company 公司代理人
Q7#Yw"#G! agent's fee 代理人费；经纪费
[8%R*} aggregate 总计；总数；总体数字
R^*%yjy9 aggregate amount 总款额；总额
g$S|CqRG aggregate assets and liabilities 总体资产与负债
sH_B*cr3 aggregate at constant price 按固定价格计算的总体数字
z}.Q~4 f0D aggregate demand 总需求
.s-V:k5 aggregate gross position 总持仓量
W !jg aggregate limit 总限额
l f 2Q aggregate of salaries tax 合计薪俸税
<dd XvUCX aggregate performance 总体表现；总体业绩
~S\y)l\wZ aggregate supply 总体供应
y) .dw( aggregate surplus 总盈余
2e_ m >I aggregate total 整体总额
CNMcQP aggregate value 总值；合计价值
VPi*9(LS aggregated basis 合计基准
0Ba*"/U]t~ aggregated net chargeable income 合计应课税入息实额
Q h~ aggregation 合并计算；合计；总和
cZR9rnZT aggregation of incomes of husband and wife 夫妇入息合并计算
, ;$SRQ. aggregation of property 财产的总和
@h=r;N#/`P agio 差价；贴水
i U"2uLgb Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
%^KNY ;E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(ay((|) 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
5.M82rR; ~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2e?a"Vss 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Yx[B* ] 2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3q-Xj:FP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
BG/Q7s-?K agreement for a settlement 授产协议
i&m t- agreement for assignment 转让协议
pOq9J7BS agreement for sale 售卖协议；买卖协议
8{4SaT.-Rm agreement for sale and purchase 买卖协议
P1G;JK agreement for the payment of interest 支付利息协议
*G&3NSM- agreement for the repayment of money 还款协议
2H,n"-9+ agreement of reinsurance 再保险协议
]iezwz`' Agricultural Bank of China 中国农业银行
r7FFZNs! air passenger departure tax 飞机乘客离境税
\DMZ M Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
qbx}9pp}g airport tax 机场税
89Ch'D alcohol duty 酒精税
ioT +,li alienation 让与；让渡；转让
}}b &IA# alimony 生活费；赡养费
sD=iHO
Am All Ordinaries Index [AOI] 所有普通股指数
[cso$Tv all risks 全险；综合险
R1?LB"aN All Sales Record for Stock Market 《股票市场成交报告》
]5a,%*f+ Allied Capital Resources Limited 新联财务有限公司
9M ;k(B! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
XMlcY; W allocation letter 拨款信件
b|Sjh; allocation of fund 分配款项；预留款项
3]rd!Gp=* allocation of profit 利润分配；溢利分配
Mwtd<7<!A allocation warrant 拨款令
V:'_m'.-Y allotment 分配；配股
Jp 7m$D% allotment notice 股份配售通知；配股通知
$+WMKv@< allotment of shares 股份分配
W&=F<n` allowable 可获宽免；免税的
ab8F\%y-8 allowable business loss 可扣除的营业亏损
;d<RP VE: allowable expenses 可扣税的支出
)(V!& w6 allowance 免税额；津贴；备抵；准备金
s;W1YN allowance for debts 债项的免税额
#-7w | allowance for depreciation by wear and tear 耗损折旧免税额
6 K-jje;) allowance for funeral expenses 殡殓费的免税额
8~|t l, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>NJ`*M allowance for repairs and outgoings 修葺及支出方面的免税额
WH l vd allowance to debtor 给债务人的津贴
|2!cPf^8 alteration of capital 资本更改
*\# ?)q alternate trustee 候补受托人
$:IEp V{ amalgamation 合并
} m&La4E ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~y" ^t@!E ambit of charges 征税范围；收费范围
}@TtX\7(D amended valuation 经修订的估值
@+&QNI06S American Commodities Exchange 美国商品交易所
A(1d q American Express Bank Limited 美国运通银行
<IwfiI3y American Stock Exchange 美国证券交易所
|Ye%HpTTv amortization 摊销
|5g1D^b]s^ amount due from banks 存放银行同业的款项
x.%x |6G* amount due from banks abroad 存放海外银行同业的款项
+Z/aB*aVa^ amount due from holding companies 控股公司欠款
w$$v R amount due from local banks 存放本港银行同业的款项
PzH#tG&.j amount due to banks 银行同业的存款
Dssecc' amount due to banks abroad 海外银行同业的存款
BvqypLI amount due to holding companies 控股公司存款
k.6(Q_TS amount due to local banks 本港银行同业的存款
}ZB :nnG amount due to outport banks 外埠银行同业的存款
glUf. :] amount for note issue 发行纸币的款额
eb=#{ amount of bond 担保契据的款额
{w52]5l amount of consideration 代价款额
bCmlSu
amount of contribution 供款数额
nO;t5d amount of indebtedness 负债款额
$E6bu4I amount of principal of the loan 贷款本金额
}0
b[/ZwQ amount of rates chargeable 应征差饷数额
bR}=bp 4K amount of share capital 股本额
f0ME$:2 amount of sums assured 承保款额
E -i <^&E amount of variation 变动幅度
LWIPq" amount of vote 拨款数额
`kM:5f+>W amount payable 应付款额
|. {[%OJP amount receivable 应收款额
~9JLqN" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
LgJUMR8vUO analysis 分析
%y[
t+)!E ancillary risk 附属风险
ByivV2qd{ annual account 周年帐目；周年帐目报表；年度决算；年结
56!/E5qgW annual accounting date 年结日期
'eg;)e:`b+ annual allowance 每年免税额；年积金；年度津贴；年津
w ;]~ 2$ annual balance 年度余额
;Y%.m3 annual disposable income 每年可动用收入
Q|Go7MQZ@k annual estimates 周年预算
<~iA{sY)O annual fee 年费
cwBf((~ annual general meeting 周年大会
J`[He$7) annual growth rate 年增率；每年增长率
eGk`Z> annual long-term supplement 长期个案每年补助金
tish%Qnpd annual pensionable emolument 可供计算退休金的年薪
P<MNwdf(+ annual report 年报
g/BlTi Annual Report on the Consumer Price Index 《消费物价指数年报》
_28vf Bl? annual return 周年报表；周年申报表；每年报税表格
>*e,+ok Annual Return Rules 《周年报表规则》
-Ou@T#h" annual review of consumer prices 每年消费物价回顾
zOT(>1' annual roll-forward basis 逐年延展方式
u
4$ $0 ` annual salary 年薪
3-U@==:T annual statement 年度报表；年度决算表
sHf.xc Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
`%Jq^uW annuitant 年金受益人
+?y9EZB% annuity 年金
yGX"1Fb?;x annuity contract 年金合约
b^C2<' annuity on human life 人寿年金
'G8.)eTA' antecedent debt 先前的债项
MC lvmv^ ante-dated cheque 倒填日期支票
, Vr'F anticipated expenditure 预期开支
HV\l86} anticipated net profit 预期纯利
<p\i B'y anticipated revenue 预期收入
PNG!q}( c anti-inflation measure 反通货膨胀措施
L0EF
CQ 7 anti-inflationary stance 反通货膨胀立场
5|Hz$oU apparent deficit 表面赤字
rFU|oDF apparent financial solvency 表面偿债能力
Ika(ip#]= apparent partner 表面合伙人
xq \A TON application for personal assessment 个人入息课税申请书
f ,WA l\ application of fund 资金应用
?n9?`8a# application to release as liquidator and to destruct the books of accounts and documents
K-,8~8[ 申请免除清盘人职务及毁灭帐簿与文件
[RFF&uy appointed actuary 委任精算师
x$;kA}gy appointed auditor 委任核数师；委任审计师
g4NbzU[I appointed trustee 委任的受托人
$i.)1.x appointer 委任人
k/mO(i%qi apportioned pro rata 按比例分摊
Hribk[ 99 apportionment 分配；分摊
>q^ l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
vY'E+M"+@ apportionment formula 分摊方程式
D/Hob apportionment of estate duty 遗产税的分摊
|n q}# appraisal 估价；评估
V>:ubl8j0l appreciable growth 可观增长
]}HuK# appreciable impact 显着影响
0pl | appreciable increase 可观增长
sEm064 appreciation 增值；升值
~CQT PR appreciation against other currencies 相对其他货币升值
^E= w3g& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}.74w0~0^ appreciation tax 增值税
e{fm7Cc)D appropriation 拨款；拨用；拨付
(|_N2R! appropriation account 拨款帐目
}RN&w ]< Appropriation Bill 拨款法案
# 25%17 appropriation-in-aid system 补助拨款办法
:Miri_l approved assets 核准资产
9Netnzv% approved basket stock 认可一篮子证券
@-G^Jm9~\m approved budget 核准预算
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.DR> approved charitable donation 认可慈善捐款
PA <<{\dp approved charitable institution 认可慈善机构
zpM %L:S approved currency 核准货币；认可货币
_7Rp.)[& approved estimates 核准预算
t182&gpd` approved estimates of expenditure 核准开支预算
(OT&:WwW approved overseas insurer 核准海外保险人
zcE[wM approved overseas trust company 核准海外信托公司
w;4FN'
approved pooled investment fund 核准汇集投资基金
p 7eRAQ\' approved provident fund scheme 认可公积金计划
e9@7GaL`"S approved provision 核准拨款
\\9$1yg approved redeemable share 核准可赎回股份
bj`mQMC approved regional stock 认可地区性证券
3gNVnmZG approved retirement scheme 认可退休金计划
N;.}g*_+} approved subordinated loan 核准附属贷款
i{5,mS& arbitrage 套戥；套汇；套利
"*N=aHsj arbitrageur 套戥者；套汇者
Y1Sfhs ) arbitrary amount 临时款项
T~JE.Y3B3 arrangement 措施；安排；协定
1@ vlbgLr@ arrears 欠款
/`vn/X^?^ arrears of pay 欠付薪酬
F3pBk)>a\ arrears of revenue 逾期未收税款；逾期未收的帐项
">hOD'PG articles of association 组织章程；组织细则；组织章程细则
b%"Lwqd r7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b$k|D )_| ascertainment of profit 确定利润
C p[
NVmN "Asia Clear" “亚洲结算系统”
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~`wGM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6|AD]/t^K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
YH ^h ?s Asian Development Fund [ADF] 亚洲发展基金
mH\eJ Asian dollar bond 亚洲美元债券
"JJEF2e@Z Asian dollar market 亚洲美元市场
@EV*QC2l;Y Asian dollar rate 亚洲美元利率
2!E@Gbhm5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Uth H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'I8K1Q=/ asked price 沽盘；喊价；索价；卖方报价
U-0A}@N assessable income 应评税入息
^;=L|{Xl assessable loss 应评税亏损
Ln
C5" assessable profit 应评税利润
%?WR 9}KU0 assessable value 应评税值
i>}aQ:&^0 assessed profit 估定利润
8,m3] Lg assessed value 经评估价值
:d ,]BB assessment 评税；评定；估价；评税单
JLFZy\ assessment number 评税编号；估价编号
qT D^Vz
V assessment of additional tax 补加税评税
]31UA>/TI assessment of performance 业绩评估；实绩评价
Ccx 1#^` Assessor 评税主任
?N/6m asset price bubbles 资产价格泡沫
b w2KD7 asset-backed securities 具资产保证的证券
bJ#]Xm (]D assets accretion 资产增值
X
cDu&6Dy assets and liabilities 资产与负债
k;W`6:Kjp assets betterment statement 资产递增表；资产改进表
a } m> assets lending 实物放款；有抵押贷款
n%Df6zQ<@s assets of the company passing on the death 死者去世时转移的公司资产
l 6O8:XI assets pledged as security for liabilities 用作负债抵押的资产
Vim*4^[#L assets portfolio 资产投资组合
@#C Z7~Hn assets price 资产价格
y_e$W3bON, assets quality 资产质素
"-HmXw1+t assets realization 资产变现
(;.wsz &K assets refinancing arrangement 资产再集资安排
CW9vC assets securitization 资产证券化
D8S3YdJ assets situated outside Hong Kong 在香港以外地方的资产
p3R: 3E6p assets stripping 削减资产；拆卖资产
svTKt%6X assets value 资产值
^^C@W?.z assignee 承让人
yl' @p 5n assignment 转让；转让书；转让契
(yB)rBh>n assignment of interest 权益转让
4>I >y@^ assignment of letters patent and trade mark 专利证书及商标转让
_ I1:|y assignment of property 物业转让；物业转让书
A;\1`_i0 assignment right 转让权
quGv q"Y> assignor 转让人
ejjL>'G/|% associate 有联系的人；有关连人士；相联者；合伙人；联系人
1#m'u5 L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
B=p6p f associate member 附属会员
q }'ww associated body corporate 相联法人团体
g{d(4=FM associated company 相联公司；联属公司
|*5803h associated corporation 相联法团
G &LOjd 2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S pqbr@j 公认会计师公会〔英国〕
^ }PG*h| Association of Futures Exchange Brokers 香港期货经纪协会
~Y.I;EPKt Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ccPTJ/%$ association of underwriters 承保人组织
2@~hELkk/E assumption of control 接管
`\vqDWh8- assurance 担保；保险；转易；转易书
*fj5$T-Z assurance of interest 权益的转易
>ukn< at 19XX price 按一九ＸＸ年价格计算
uz%<K(:Ov at a discount 按赔价计算；按贴水价格计算；打折扣
&ap&dM0@%a at a premium 按溢价计算；按升水价格计算
|2t1m 6\j at call 通知付款；按通知
D{) K00mm at constant market price 按固定市价计算
X {YY)}^ at constant price 按固定价格计算
a?dUJt at cost 按成本计算
]QbT%0 at current market price 按当时市价计算；按现时市价计算
R5KOai! at current price 按当时价格计算；按现时价格计算
$t{;- DpNB at factor cost 按要素成本计算；按生产要素成本计算
: fx^{N!T at money-of-the-day price 按付款当日价格计算
>L_nu.x at or better 按指定或较佳价位〔买卖指令〕
*\ !>22* at par 按面值计算；平价
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1J7#i at sight 见票即付
xxS>O% at the close 按收市盘
Pn| ;VCh at the opening 按开市盘
:{Mr~Co* attestation 见证；见证条款
Q 2mTu[tx at-the-money option 平价期权
7XU$O$C attorney 受权人；受托代表人
b$W~ w*O attornment 新拥有人承认书
Wp2$L-T&$ attributable profit 可归属利润
_< LJQ attributable share value 可归属股份价值
tP0\;W Auckland Stock Exchange 奥克兰证券交易所
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@YA p auction 拍卖
;if PqL kO auctioneer 拍卖商
N R0"yJV> audit 审计；核数
nd4Z 5=X Audit Commission 审计署
fb*h.6^y9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*+|,rcI 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〕
:H(wW
audit review 帐目审查
jo}yeGbU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
z?I"[M audited account 审计帐目；经审计的帐目
+~[>Usf audited annual account 经审计的周年帐目
3Ud{W$Ym audited balance sheet 经审计的资产负债表
dWK"Tkf\ auditor 核数师；核数主任；审计师
e\7AtlW" auditor's certificate 核数师证明书；审计师证明书
y:Ne}S*ncE auditor's report 核数师报告；审计师报告
C4H $w:bVk Aussie bond 澳元债券
Qt+i0xd austerity budget 紧缩预算
pg9 feIW1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
089 <B& < Australia All Ordinaries Index 澳洲所有普通股票指数
]p-x ds#d Australian Dollar [AUD] 澳元
&rbkw<=j Australian Options Market 澳大利亚期权市场
%5yP^BL0 Australian Securities Commission 澳洲证券事务监察委员会
7RZ HU+ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5 !Ho[ Australian Stock Exchange 澳大利亚证券交易所
D_)N!,i Austrian Schilling [ATS] 奥地利先令
T jrz_o) authentication 认证；鉴证
3 n3$? oV authority to purchase 委托购买证；委购书
Xf%vfAf authorization 认可；核准；授权；授权书
$No^\.mV authorization by direction 指示授权
_fM=J+ authorization by instruction 指令授权
f>zd,|)At authorization by warrant 令状授权
P| tNmv[; authorization of unit trust 单位信托的认可
3'z L,W W authorized agent 指定代理人
/)*si authorized capital 法定资本
!~_6S*~ authorized clerk 出市员
'(fzznRH authorized dealer 认可交易商
I1 +A$<Fa authorized financial institution 认可财务机构
#\ l#f8(l authorized fund 认可基金
&\iMIJ- authorized fund house 获授权的基金公司；认可基金公司
C1w6[f1+ authorized institution 认可机构
,~G:>q$ad authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Q>g-xe 1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
<0btwsv} authorized insurer 获授权保险人；获认可承保人
m`9P5[m#x> authorized investment 特准投资项目
S| authorized person 获授权人
@ *&`1 authorized representative 获授权代表
! %/2^ authorized share capital 法定股本
.Mxt
F\ automated quotation system 自动报价系统
49tJ+J- N Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
A)8 0qx:
自动交易系统〔香港期货交易所有限公司〕
7TB&Q*Zf automatic adjustment mechanism 自动调整机制
cMoBYk automatic adjustment system 自动调整系统
W_bA.z T{ Automatic Clearing House 自动票据交换所
XE S$V15 automatic exchange rates accumulation system 自动化汇率累集系统
qNX+!Y}y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
qoAJcr2uN automatic teller machine [ATM] 自动柜员机
U]PsL3: autopay 自动转帐
kIJ =]wU|v available assets 可用资产
_T(77KLn; available fiscal reserve 现存财政储备
b>@fHmpwD available profit 可用利润
ZfU &X{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_Rk >yJD7s average 平均；平均数；海损
vs2xx`Y<Lq average basic salary 平均基本薪金
,?c=v`e average consumer expenditure 平均消费开支；一般消费开支
Z jn![ average cost 平均成本
(vPE?^}b average cost of land production 增辟土地平均成本
'-V[t yE average daily turnover 平均每日成交额
l9 +)h } average daily wage rate 平均每日工资率
X&gXhr#dL\ average expenditure pattern 平均开支模式
tpQ 8
m( average growth rate 平均增长率
|[iEi average net fixed assets 固定资产平均净值
*t bgIW+h average of relatives 相对价格平均数
ZK`x(h{p) average price 平均价格
L.x`Jpq(3 average propensity to consume 平均消费倾向；一般消费倾向
+ %H2;8{F average propensity to save 平均储蓄倾向；一般储蓄倾向
:v%iF!+.P average rate 平均率
Q94p*]W" average revenue 平均收入；平均收益
ow7*HN* average stock 平均库存；平均存货
c8oE,-~ average yearly rent 平均年租
+:3p*x%1H avoidance of double taxation 避免双重课税
)VeeAu)p avoidance of tax 避税
