A:
m`b:#z A share Ａ股；甲类股份
y5Fgf3P@ju abatement of tax 减税；减扣免税额
&ha <pj~ ABN AMRO Bank N.V. 荷兰银行
W 9bpKmc above-the-line expenditure 线上项目支出；经常预算支出
3 wfJ!z-E8 above-the-line receipt 线上项目收入；经常预算收入
o[S
Mt ABSA Asia Limited 南非联合亚洲有限公司
:K(+ KN( absolute change 绝对数值变更
faZc18M^1 absolute expenditure 实际开支
Ie8SPNY-H absolute guideline figure 绝对准则数字
52F3 r:Rk absolute interest 绝对权益
%;J$ h^ absolute order of discharge 绝对破产解除令
@v.?z2h absolute profit margin 绝对利润幅度
dbF9%I@ absolute value 实值；绝对值
h(^[WSa absolutely vested interest 绝对既得权益
s8k4e6ak absorbed cost 已吸收成本；已分摊成本
$]?M[sL\N7 absorption 吸收；分摊；合并
SL<EZn0F9 absorption rate 吸收率；摊配率；分摊率
H{_6e6`e. ACB Finance Limited 亚洲商业财务有限公司
y@Td]6|f acceptable form of reciprocity 合理的互惠条件
Qr?(2t# acceptable rate 适当利率；适当汇率
Xj:\B] v] acceptance agreement 承兑协议
$us7fuKE acceptance for honour 参加承兑
18y'#<X! acceptor 承兑人；接受人；受票人
VY0-18 o acceptor for honour 参加承兑人
|8{ \j*3 accident insurance 意外保险
j"&Oa&SH Accident Insurance Association of Hong Kong 香港意外保险公会
!T}R=;)e h accident insurance scheme 意外保险计划
9v7}[`^ accident year basis 意外年度基准
pz.fZ V accommodation 通融；贷款
7}tXF accommodation bill 通融票据；空头票据
j LEO-<)-) accommodation party 汇票代发人
K{ FBrh account balance 帐户余额；帐户结余
$@[Mo
account book 帐簿
cOP%R_ak? account collected in advance 预收款项
%y)LBSxf account current book 往来帐簿
5g 2:o^ account of after-acquired property 事后取得的财产报告
x JFxrG'c account of defaulter 拖欠帐目
't Ve#oI account payable 应付帐款
4>]B8ZxH account payee only [A/C payee only] 只可转帐；存入收款人帐户
GEki34
n0 account receivable 应收帐款
;Udx|1o account receivable report 应收帐款报表
Gk |T1% account statement 结单；帐单；会计财务报表
IN"6 =2: account title 帐户名称；会计科目
q]y{
4"=5 accountant's report 会计师报告
rP}0B/ Accountant's Report Rules 会计师报告规则
)U{IQE;T# accounting and auditing procedure 会计与审计程序；会计与核数程序
"}< baz Accounting Arrangements 《会计安排》
hT Q]xN) accounting basis 会计基础
_,*QJ accounting by Official Receiver 破产管理署署长呈交的帐目
u/5)Yx+5_ Accounting Circular 《会计通告》
nB%[\LtZ? accounting class 会计类别
z>spRl,dr accounting date 记帐日期；会计结算日期
U@)WTH6d accounting for money 款项核算
$XFF NE`% Accounting Officer 会计主任
j8ac8J,}c
accounting period 会计报告期；会计期
d ewN\ accounting policy 会计政策；会计方针
. kDJuJ^ accounting practice 会计惯例
;.~ D! accounting principle 会计准则
4& 9V accounting record 会计记录
F>5)Clq accounting report 会计报告
TZ PUVOtL_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
# LG<o3An Accounting Society of China 中国会计学会
szy2"~hm accounting statement 会计报表
tU>4?`)E accounting system 会计制度；会计系统
J8DKia|h( accounting transaction 会计事项；帐务交易
N\ zUQ
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='HLA-uT accounting year 会计年度
Ewo6Q){X accretion 增值；添加
M =GF@C;b accrual 应计项目；应累算数目
,f[Oy:fr accrual basis 应计制；权责发生制
p[D,.0SuC accrual basis accounting 应计制会计；权责发生制会计
Q7?[@2HN accrue 应累算；应计
kfy |3KA3m accrued benefit 应累算利益
E1 |:t$>Ld accrued charges 应计费用
v NAQ/Q accrued cumulative preference share dividend 应累算的累积优先股股息
|TuFx=~5v accrued expenses 应累算费用
.WW|v accrued interest payable 应付利息；应计未付利息
iMp_1EXe accrued interest receivable 应收利息；应计未收利息
C0j`H( accrued right 累算权益
^L's45&_ accruing profit 应累算的利润
\-:4TuU accumulated fiscal reserve 累积财政储备
'zYx4&s accumulated profit 累积利润；滚存溢利
rF
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D}bCMN < accumulation of surplus income 累积收益盈余
`w% Qs)2 acquired assets 既得资产
a8Z{-=) acquisition 收购；购置；取得
WD#7Q&T(; acquisition cost 购置成本
ks<+gL{K|i acquisition expenses 购置费用
'_o(I acquisition of 100% interest 收购全部股权
o>\epQt~/p acquisition of control 取得控制权
E)( Rhvij acquisition of fixed assets 购置固定资产
lmB+S acquisition of shell “买壳”
U p: M[S
acquisition price 收购价
=2, iNn act of God 天灾
-2y>X`1Y acting partner 执事合伙人
5<|X++y}8) active market 买卖活跃的市场；交投畅旺的市场；旺市
w'P !<JaZ active partner 积极参与的合伙人
h7>`:~ active trading 交投活跃
P64< O 5l/ actual circulation 实际流通
(Bu-o((N@0 actual cost 实际成本
i8` 0- actual expenditure 实际开支；实际支出
f .Ms3)) actual income 实际入息；实际收入；实际收益
')j@O O3 actual market 现货市场
)dI `yf actual price 现货价；实际价格
Y/G ~P,9 actual profit 实际利润
M rpT5|t actual quotation 实盘；实际价位；实际报价
'E#Bz"T actual year basis 按实际年度计算
x5W.
3* actuals 实货
<z-+{-?z~ actuarial investigation 精算调查
E% \Ohs7 actuarial principle 精算原则
Np R&`] actuarial report 精算师报告
ykG^(.E Actuarial Society of Hong Kong 香港精算学会
hSSFmEpr actuarial valuation 精算师估值
-Sj|Y } actuary 精算师
hx sW9 ad referendum agreement 暂定协议；有待覆核的协定
<qCfw>%2F ad valorem duty 从价税；按值征税
|j7{z sH ad valorem duty system 从价税制
$jv/00:& ad valorem fee 从价费
0-zIohSJdQ ad valorem tariff 从价关税
xX{gm'3UYa additional allowance 额外免税额
47
9yG/+\ additional amount for unexpired risk 未过期风险的额外款额
g2G HsVS additional assessable profit 补加应评税利润
9Zpd=m8dU additional assessment 补加评税
F]^ZdJ2 additional commitment 额外承担
A \~tr additional commitment vote 额外承担拨款
<5l!xzvw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
R]P v=fn additional dependent parent allowance 供养父母额外免税额
M `.v/UQn additional provision 额外拨款
{~eVZVv additional stamp duty 附加印花税
;bes #|^F additional tax 补加税罚款；补加税款
@y kM98 K Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Y%)@)$sK adjudged bankrupt 被裁定破产
[V.#w|n adjudicated bankrupt 裁定破产人
x8E!Ko]( adjudication fee 裁定费；评定印花税额手续费；评估契据费
^Euqy,8} adjudication of bankruptcy 裁定破产；宣告破产
zX ?@[ OT adjudication of insolvency 裁定无力偿还债务
:/FT>UCL adjusted actual 经调整的实数；调整后的实数
##qs{s^ ] adjusted current assets 经调整的流动资产；调整后的流动资产
p*" H&xA@ adjusted figure 经调整的数字；调整后的数额
E=8$*YUW(g adjusted liabilities 经调整的负债；调整后的负债
%P-z3 0FHp adjusted loss 经调整的亏损；调整后的亏损
d@_| adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
uY Y{ M` adjusted profit 经调整的利润；调整后的利润
Kv-4VWh adjusted surplus 经调整的盈余额；调整后的盈余额
53X5&Bwh adjusted value 经调整的价值；调整后的价值
':_1z5 adjustment 调整；修订；理算〔保险〕
SpiI9)gp adjustment centre 调剂中心
3+2cD adjustment lag 调整过程的时间差距；调整时差
m8<l2O=m adjustment mechanism 调整机制
/l$>W<}@ adjustment of loss 亏损调整
K
na adjustment process 调整过程；调整程序
KcNh3CR adjustment range 调整幅度
tu0agSpU administered exchange rate 受管制汇率
$& [}+?? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
k\wI^D administration expenses 行政费用
h[I~D`q)v administration fee 手续费；行政费
*S=zJyAO administration in bankruptcy 破产管理
O #S 27. administration order 遗产管理令
#&ZwQw administrator 管理人；遗产管理人
2';f8JLY administrator of the estate 遗产管理人
0'4V *Y admission of debt 债项承认书
fI1 ,L" admission of proof 接纳债权证明
@`Foy advance 放贷款项；垫付款项；预支款项；预付款项
]-G10p}Ph- advance account 暂支帐目；预付款帐户
!L_\6;aP,x advance compensation 预付补偿金
7! "OF advance from shareholder 股东垫款
q\a'pp9d advance pending reimbursement 预支以待日后付还
6l-V% 3- advanced economy 先进经济体系
*T{P^q.s~[ advancement 预付；预付财产
.YcI . advances warrant 垫款令
x*2' I advancing 贷出
T`.RP&2/d adverse balance 逆差
or{X{_X7 adverse exchange 逆汇
@ 80Z@Pj advertisement addressed to shareholders 在报章刊登的致股东通告
P n|*(sTl advice for collection 托收通知书
beCTOmC advice of drawing 提款通知书；汇票通知书
}qOj^pkJ advice of payment 付款通知
^&6'F E Advisory Committee [Securities and Futures Commission]
}hd:avze 谘询委员会〔证券及期货事务监察委员会〕
c>nXn N Advisory Committee on Diversification 经济多元化谘询委员会
?Wz
rv&E2 affidavit 誓章；遗产申报誓章
]K(>r#'nH affidavit of no receipt 述明无收款的誓章
*Af:^>mh affiliate 联号；联营公司；附属公司
[exIK affiliated company 附属公司；联号；联营公司
TwZASn]o affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Z:(yX0U,[ affordability 负担能力
m} dO\; African Development Bank [AfDB] 非洲开发银行
!R.*Vn[
after-acquired property 事后取得的财产
V"{+cPBO) after-hours dealing 市后交易
uNSbAw3 after-tax profit 税后盈利；税后利润；税后溢利
dJ}E,rW} agency agreement 代理协议
5??\[C^"} agency expenses 代理机构的开支
}- P
='AyL agency fee 代理费
"=97:H {! Agency Law 《代理法》
OPsg3pW!] agent 代理人；承销人
"]M]pR/j agent of company 公司代理人
PA(XdT{ agent's fee 代理人费；经纪费
ZW0gd7Wh aggregate 总计；总数；总体数字
B5Y
3GWhrx aggregate amount 总款额；总额
8V$ :th(' aggregate assets and liabilities 总体资产与负债
D-<9kBZs aggregate at constant price 按固定价格计算的总体数字
( d2|r) O aggregate demand 总需求
RiX~YL eM aggregate gross position 总持仓量
Ow\dk^\-G8 aggregate limit 总限额
ZH<:YOQ aggregate of salaries tax 合计薪俸税
)|?s !rw + aggregate performance 总体表现；总体业绩
|nFg"W aggregate supply 总体供应
8 aHs I( aggregate surplus 总盈余
q` 8M9-~ aggregate total 整体总额
8~>5k aggregate value 总值；合计价值
D L0i aggregated basis 合计基准
k[p7)ec aggregated net chargeable income 合计应课税入息实额
5 UQbd8 aggregation 合并计算；合计；总和
NY`$D}Bi aggregation of incomes of husband and wife 夫妇入息合并计算
VaIFE~>E& aggregation of property 财产的总和
& >m#
"A\^ agio 差价；贴水
<s7OY`(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》
6eNo }Tos9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"=S< xT+ 《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》
=
UT^5cl( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(u gB3o 《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》
C \B&'+uR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:7w ^2/ZGo 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(79y!&9p agreement for a settlement 授产协议
vxRy7:G" agreement for assignment 转让协议
)d\u_m W^ agreement for sale 售卖协议；买卖协议
q{ ?ku!cL agreement for sale and purchase 买卖协议
?Q ]{P] agreement for the payment of interest 支付利息协议
Gx]J6Z8 agreement for the repayment of money 还款协议
i]@QxzCSF agreement of reinsurance 再保险协议
lj4D: >Ov Agricultural Bank of China 中国农业银行
H8g1S MT air passenger departure tax 飞机乘客离境税
EGZ F@#N Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?/ @~ d airport tax 机场税
K5fL{2V? alcohol duty 酒精税
IP 9{vk alienation 让与；让渡；转让
u ::2 c alimony 生活费；赡养费
"XEK oeG{ All Ordinaries Index [AOI] 所有普通股指数
'F- wC! all risks 全险；综合险
8RfFP\ AP All Sales Record for Stock Market 《股票市场成交报告》
Vg0$5@ Allied Capital Resources Limited 新联财务有限公司
zIyMq3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
>J]^Rgn> allocation letter 拨款信件
.1[[Y} allocation of fund 分配款项；预留款项
;;2Yfn'`9 allocation of profit 利润分配；溢利分配
dvAvG. ;U allocation warrant 拨款令
w K_I" allotment 分配；配股
$~[k? D allotment notice 股份配售通知；配股通知
Ie[8Iot?bn allotment of shares 股份分配
tCJ+OU5/ allowable 可获宽免；免税的
H |1owmbD allowable business loss 可扣除的营业亏损
I}#_Jt3R allowable expenses 可扣税的支出
/NH9$u.g allowance 免税额；津贴；备抵；准备金
$&@L[ [xl allowance for debts 债项的免税额
19u'{/Y" allowance for depreciation by wear and tear 耗损折旧免税额
4|9c+^%^ allowance for funeral expenses 殡殓费的免税额
.%D9leiRe allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B~ o;,} allowance for repairs and outgoings 修葺及支出方面的免税额
e*7nq ~ B5 allowance to debtor 给债务人的津贴
wIv_Z^% V alteration of capital 资本更改
0
s-IW alternate trustee 候补受托人
r
pv `% amalgamation 合并
kXmnLxhS/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hf/6VlZ ambit of charges 征税范围；收费范围
t_-1sWeA! amended valuation 经修订的估值
uK:?6>H American Commodities Exchange 美国商品交易所
=lzRx%tm American Express Bank Limited 美国运通银行
a5v}w7vL American Stock Exchange 美国证券交易所
TfD]`v`] amortization 摊销
-gWqq7O amount due from banks 存放银行同业的款项
| Vtd !9 amount due from banks abroad 存放海外银行同业的款项
c B l
F amount due from holding companies 控股公司欠款
o Q!56\R amount due from local banks 存放本港银行同业的款项
'8Q:}{ amount due to banks 银行同业的存款
+wAH?q8f amount due to banks abroad 海外银行同业的存款
v[r5!, F amount due to holding companies 控股公司存款
1 h.=c amount due to local banks 本港银行同业的存款
)}-,4Iu% amount due to outport banks 外埠银行同业的存款
P,2FH2Eyj amount for note issue 发行纸币的款额
Hqel1J amount of bond 担保契据的款额
;^q@w amount of consideration 代价款额
j{i3lGa N amount of contribution 供款数额
7gL N7_2 amount of indebtedness 负债款额
eVobs2s amount of principal of the loan 贷款本金额
1e 8J-Nkj amount of rates chargeable 应征差饷数额
T+O Qa+E@P amount of share capital 股本额
V t {uG amount of sums assured 承保款额
'w?*4H amount of variation 变动幅度
_%M5
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7fVlA "x amount payable 应付款额
hP=^JH amount receivable 应收款额
_&Hq` KJm Amsterdam Stock Exchange 阿姆斯特丹证券交易所
E^:8Jehq analysis 分析
>IL[eiiPG ancillary risk 附属风险
K8sgeX| annual account 周年帐目；周年帐目报表；年度决算；年结
na;U]IK annual accounting date 年结日期
{&2a H> V/ annual allowance 每年免税额；年积金；年度津贴；年津
Q-3o k7 annual balance 年度余额
gD"]uj< annual disposable income 每年可动用收入
R. sRH/6 annual estimates 周年预算
;b(*Bh< annual fee 年费
l ( EDe annual general meeting 周年大会
F__j]}? annual growth rate 年增率；每年增长率
%_rdO (
annual long-term supplement 长期个案每年补助金
@l7~Zn annual pensionable emolument 可供计算退休金的年薪
gEVN;G'B<= annual report 年报
b
h%@L o Annual Report on the Consumer Price Index 《消费物价指数年报》
7~2b4"& annual return 周年报表；周年申报表；每年报税表格
)575JY `6K Annual Return Rules 《周年报表规则》
i?.7o*w8 annual review of consumer prices 每年消费物价回顾
8X6F6RK6,1 annual roll-forward basis 逐年延展方式
CCC d=s. annual salary 年薪
gWxpGW^eZ~ annual statement 年度报表；年度决算表
MZy zc{c, 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`u3ykh annuitant 年金受益人
5'JONw'\ annuity 年金
Qi
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or ?@Ti; annuity on human life 人寿年金
Vv"JN?dHi antecedent debt 先前的债项
f^P:eBgpx ante-dated cheque 倒填日期支票
Uxla,CCp- anticipated expenditure 预期开支
_Eus<c anticipated net profit 预期纯利
82S?@%}# J anticipated revenue 预期收入
e)pQh& uD anti-inflation measure 反通货膨胀措施
,_STt) anti-inflationary stance 反通货膨胀立场
{XT3M{`rWL apparent deficit 表面赤字
^sLnKAN apparent financial solvency 表面偿债能力
:L~{Q>o apparent partner 表面合伙人
pzX684 application for personal assessment 个人入息课税申请书
=Kq/E De application of fund 资金应用
k 8C[fRev application to release as liquidator and to destruct the books of accounts and documents
cQ= "3M)~r 申请免除清盘人职务及毁灭帐簿与文件
RTPxAp+\5 appointed actuary 委任精算师
::k>V\; appointed auditor 委任核数师；委任审计师
FtaO@5pS54 appointed trustee 委任的受托人
k<1BE^[ V appointer 委任人
~]}V"O%, apportioned pro rata 按比例分摊
HgHhc&- apportionment 分配；分摊
>/*wlY!E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
NQ7 j{dJ? apportionment formula 分摊方程式
vdwh59W apportionment of estate duty 遗产税的分摊
5_bIc=L1 appraisal 估价；评估
svt%UE|_:$ appreciable growth 可观增长
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M*^A appreciable impact 显着影响
bPaE;?m appreciable increase 可观增长
;.Lf9XJ appreciation 增值；升值
p$>e{-u appreciation against other currencies 相对其他货币升值
_/@VV5 Mq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
F\' ^DtB appreciation tax 增值税
mN5`Fct*A> appropriation 拨款；拨用；拨付
WD wW` appropriation account 拨款帐目
e(; 1XqLM Appropriation Bill 拨款法案
z:R clDm appropriation-in-aid system 补助拨款办法
+~gqP k approved assets 核准资产
:lF[k`S T approved basket stock 认可一篮子证券
wzLR]<6G approved budget 核准预算
v35wlt^} approved charitable donation 认可慈善捐款
-&4W0JK9 approved charitable institution 认可慈善机构
yv.Y-c= approved currency 核准货币；认可货币
m!{}Y]FZn approved estimates 核准预算
l s5s}X approved estimates of expenditure 核准开支预算
Kd 2?9gaw approved overseas insurer 核准海外保险人
<ej Wl% 4 approved overseas trust company 核准海外信托公司
")J\} $r approved pooled investment fund 核准汇集投资基金
Ix+===6 approved provident fund scheme 认可公积金计划
$U,`M" approved provision 核准拨款
8vzjPWu approved redeemable share 核准可赎回股份
eY3l^Su1 approved regional stock 认可地区性证券
2h<{~; approved retirement scheme 认可退休金计划
.rfufx9Sw approved subordinated loan 核准附属贷款
{fkW0VB; arbitrage 套戥；套汇；套利
HK@LA3 arbitrageur 套戥者；套汇者
-7 GF2
@ arbitrary amount 临时款项
6kW <i,A
- arrangement 措施；安排；协定
k=t\ arrears 欠款
5F@7A2ZR arrears of pay 欠付薪酬
)XB31^ arrears of revenue 逾期未收税款；逾期未收的帐项
PUMh#^g} articles of association 组织章程；组织细则；组织章程细则
|K},f, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
W$&kOdD!$ ascertainment of profit 确定利润
Au+SCj "Asia Clear" “亚洲结算系统”
g[VVxp!C< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,vfi]_PK Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U) tqo _ Asian Development Fund [ADF] 亚洲发展基金
g+5{&YD Asian dollar bond 亚洲美元债券
zzf;3S? Asian dollar market 亚洲美元市场
'r KDw06/ Asian dollar rate 亚洲美元利率
g.AMCM?z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)@-v6;7b 0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
_%g}d/v}pO asked price 沽盘；喊价；索价；卖方报价
Ka[@-XH assessable income 应评税入息
Vf:w.G A assessable loss 应评税亏损
"CYh"4]@rD assessable profit 应评税利润
l djyp Ea} assessable value 应评税值
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PD5 assessed profit 估定利润
!PN;XZ~{ assessed value 经评估价值
*? /9lAm assessment 评税；评定；估价；评税单
owClnp9K assessment number 评税编号；估价编号
_ dCsYI% assessment of additional tax 补加税评税
n@pm5f assessment of performance 业绩评估；实绩评价
zY f `o0U Assessor 评税主任
y`"b%P)+T asset price bubbles 资产价格泡沫
m'Jk!eo asset-backed securities 具资产保证的证券
+xqPyR assets accretion 资产增值
hFORs.L&G assets and liabilities 资产与负债
OiB*,TWV assets betterment statement 资产递增表；资产改进表
%9z N U assets lending 实物放款；有抵押贷款
|m eo assets of the company passing on the death 死者去世时转移的公司资产
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\wH/_ assets pledged as security for liabilities 用作负债抵押的资产
cY+vnQm assets portfolio 资产投资组合
y %dUry%> assets price 资产价格
Fs^d-I assets quality 资产质素
kV@*5yc?R assets realization 资产变现
\;0J6L Bc assets refinancing arrangement 资产再集资安排
?Ji.bnfK assets securitization 资产证券化
I(6k.PQ assets situated outside Hong Kong 在香港以外地方的资产
D q/ _#&S assets stripping 削减资产；拆卖资产
%B^nQbNDM assets value 资产值
p5<2t SD assignee 承让人
(2H e]M\ assignment 转让；转让书；转让契
fH_G; #q assignment of interest 权益转让
xPa>-N=* assignment of letters patent and trade mark 专利证书及商标转让
{^TV Zdw assignment of property 物业转让；物业转让书
Pb0+ z=L assignment right 转让权
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assignor 转让人
>n,RBl associate 有联系的人；有关连人士；相联者；合伙人；联系人
NTR w:' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
N2yxli associate member 附属会员
=Qt08,.bW associated body corporate 相联法人团体
b .9]b associated company 相联公司；联属公司
JTcK\t8 associated corporation 相联法团
'}a[9v76 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}s; W{Q 公认会计师公会〔英国〕
># FO0 R Association of Futures Exchange Brokers 香港期货经纪协会
8l| v#^v Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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4rmxjiN association of underwriters 承保人组织
K*uFqdLL! assumption of control 接管
k0|*8 assurance 担保；保险；转易；转易书
h :QKd!Gq assurance of interest 权益的转易
*uYnu|UQH at 19XX price 按一九ＸＸ年价格计算
q2VQS1R`8 at a discount 按赔价计算；按贴水价格计算；打折扣
'jp nQcwxx at a premium 按溢价计算；按升水价格计算
w$J0/eX{A at call 通知付款；按通知
8fpaY{] at constant market price 按固定市价计算
Xrnxpp!#^D at constant price 按固定价格计算
iE}ji lU at cost 按成本计算
Wc4K?3 ZM at current market price 按当时市价计算；按现时市价计算
8+Lig at current price 按当时价格计算；按现时价格计算
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<], at factor cost 按要素成本计算；按生产要素成本计算
@";z?xj at money-of-the-day price 按付款当日价格计算
uHdrHP at or better 按指定或较佳价位〔买卖指令〕
yb BLBJb at par 按面值计算；平价
Qh%(yL! at sight 见票即付
}Sa2s&[< at the close 按收市盘
#pJ^w>YNy at the opening 按开市盘
J-g#zs attestation 见证；见证条款
EUdu"'=4a at-the-money option 平价期权
7+aTrE{ attorney 受权人；受托代表人
/kL X
f_ attornment 新拥有人承认书
n8"S;:Zm attributable profit 可归属利润
Ba/Z<1) attributable share value 可归属股份价值
H27J kZ& Auckland Stock Exchange 奥克兰证券交易所
J-lQPMI, auction 拍卖
ARYqX \-e auctioneer 拍卖商
41%B%K* audit 审计；核数
q_Td!?2? Audit Commission 审计署
2Up 1
FFRx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;$W/le"Xr 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〕
+O23@G?x audit review 帐目审查
|xaJv:96% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Mf0g)X}1 audited account 审计帐目；经审计的帐目
T:Dp+m!\{ audited annual account 经审计的周年帐目
]saf<?fzr audited balance sheet 经审计的资产负债表
mLM$dk3 auditor 核数师；核数主任；审计师
7*5$=z4,1 auditor's certificate 核数师证明书；审计师证明书
iqCKVo7:M auditor's report 核数师报告；审计师报告
hx$-d}W{ Aussie bond 澳元债券
Qg+0(odd austerity budget 紧缩预算
)%8oE3O# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
IC}?oXs5G Australia All Ordinaries Index 澳洲所有普通股票指数
c }>:>^ Australian Dollar [AUD] 澳元
N7 j Australian Options Market 澳大利亚期权市场
VHX&#vm* Australian Securities Commission 澳洲证券事务监察委员会
c@:L7# 8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<:yB4t3H+q Australian Stock Exchange 澳大利亚证券交易所
{H eIY2 Austrian Schilling [ATS] 奥地利先令
5,!,mor$] authentication 认证；鉴证
m3]|I(]`Xe authority to purchase 委托购买证；委购书
)5P*O5kQ - authorization 认可；核准；授权；授权书
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.)^@[yrkz authorization by instruction 指令授权
0 A[p3xE\ authorization by warrant 令状授权
&) L2a) authorization of unit trust 单位信托的认可
s)%RmsdL authorized agent 指定代理人
E)| _7x<u authorized capital 法定资本
<^VZ4$j authorized clerk 出市员
BDY@&vF authorized dealer 认可交易商
X ^> o/U authorized financial institution 认可财务机构
oo7&.H Wf authorized fund 认可基金
XJnDx 09h authorized fund house 获授权的基金公司；认可基金公司
<b y}/lF0 authorized institution 认可机构
o[*</A
} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'2=u<a B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
O4FW/)gq authorized insurer 获授权保险人；获认可承保人
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IM F authorized investment 特准投资项目
%7BVJJp2 authorized person 获授权人
QZk:G+ $ authorized representative 获授权代表
v=?U{{xQ authorized share capital 法定股本
MjC;)z automated quotation system 自动报价系统
Ky`rf}c I> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+=%13cA*U 自动交易系统〔香港期货交易所有限公司〕
[w l:"rm automatic adjustment mechanism 自动调整机制
.['@:}$1 automatic adjustment system 自动调整系统
Ltpd:c Automatic Clearing House 自动票据交换所
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automatic exchange rates accumulation system 自动化汇率累集系统
qOz,iR?} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F?'=iY<h automatic teller machine [ATM] 自动柜员机
zmy94Y5PE autopay 自动转帐
")7, ZN; available assets 可用资产
L f[>U available fiscal reserve 现存财政储备
sChMIbq!Av available profit 可用利润
94r8DkI Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
cH6ie?KvAo average 平均；平均数；海损
f&t]O$ average basic salary 平均基本薪金
,-A8;DW]^J average consumer expenditure 平均消费开支；一般消费开支
phSF. WC average cost 平均成本
-i|qk`Y average cost of land production 增辟土地平均成本
>%+ "-bY average daily turnover 平均每日成交额
]aq!@rDX average daily wage rate 平均每日工资率
wJh|$Vn average expenditure pattern 平均开支模式
DR/qe0D average growth rate 平均增长率
u3kK!2cdP average net fixed assets 固定资产平均净值
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2maI average of relatives 相对价格平均数
[. B )W); average price 平均价格
_lb ^ average propensity to consume 平均消费倾向；一般消费倾向
ME~ ga,|K average propensity to save 平均储蓄倾向；一般储蓄倾向
boo,KhW'Y average rate 平均率
"!XeK| Wi average revenue 平均收入；平均收益
m}0US;c#f average stock 平均库存；平均存货
~6 @zXHAS average yearly rent 平均年租
jD3,z* avoidance of double taxation 避免双重课税
'n I2RX avoidance of tax 避税
