A:
12UD19 ! A share Ａ股；甲类股份
H t(n%;< abatement of tax 减税；减扣免税额
j 5$GFi\kB ABN AMRO Bank N.V. 荷兰银行
o\V UD above-the-line expenditure 线上项目支出；经常预算支出
(s<s@` above-the-line receipt 线上项目收入；经常预算收入
;C.S3} ABSA Asia Limited 南非联合亚洲有限公司
i^msjA absolute change 绝对数值变更
ac{?+]8} absolute expenditure 实际开支
?)D^~/
A absolute guideline figure 绝对准则数字
C[sh, absolute interest 绝对权益
6gL-OJNo absolute order of discharge 绝对破产解除令
T{v>-xBRy absolute profit margin 绝对利润幅度
w_tJ7pz8T absolute value 实值；绝对值
&@FhR#pUQ absolutely vested interest 绝对既得权益
pCi#9=?N absorbed cost 已吸收成本；已分摊成本
Smw QET<H absorption 吸收；分摊；合并
h^UKT`9vt absorption rate 吸收率；摊配率；分摊率
#W>QY Tp ACB Finance Limited 亚洲商业财务有限公司
qet>1< acceptable form of reciprocity 合理的互惠条件
S$,'Q^~K acceptable rate 适当利率；适当汇率
fWnD\mx?0 acceptance agreement 承兑协议
]6r;}1c
acceptance for honour 参加承兑
$'rG-g!f\ acceptor 承兑人；接受人；受票人
w"Y` ]2 acceptor for honour 参加承兑人
RE2&mYt accident insurance 意外保险
58Xzup_" Accident Insurance Association of Hong Kong 香港意外保险公会
e'%v1-&sP accident insurance scheme 意外保险计划
ia @'%8 accident year basis 意外年度基准
(t+;O; accommodation 通融；贷款
E
H:T accommodation bill 通融票据；空头票据
FzQTDu9 accommodation party 汇票代发人
8.A R.o account balance 帐户余额；帐户结余
kR CQv-* account book 帐簿
uo%P+om_} account collected in advance 预收款项
b;sVls account current book 往来帐簿
:KJ pk:< account of after-acquired property 事后取得的财产报告
\NZIEu)5? account of defaulter 拖欠帐目
!E8X~DJ account payable 应付帐款
w' MGA account payee only [A/C payee only] 只可转帐；存入收款人帐户
GzXU U@p account receivable 应收帐款
^!<dgBNj account receivable report 应收帐款报表
H,3\0BKk account statement 结单；帐单；会计财务报表
OJ |r6 account title 帐户名称；会计科目
:}8Z@H!KkY accountant's report 会计师报告
,l YE Accountant's Report Rules 会计师报告规则
W!Hm ~9fz accounting and auditing procedure 会计与审计程序；会计与核数程序
"5R~(+~<@ Accounting Arrangements 《会计安排》
\MC-4Yz accounting basis 会计基础
EP'h@zdz accounting by Official Receiver 破产管理署署长呈交的帐目
@hQlrq5c Accounting Circular 《会计通告》
l/TjQ* accounting class 会计类别
Z;E z"t&U accounting date 记帐日期；会计结算日期
W&* f#E accounting for money 款项核算
MTg:dR_ Accounting Officer 会计主任
a7zcIwk
'{ accounting period 会计报告期；会计期
M>9-=$7 accounting policy 会计政策；会计方针
fZ04!R accounting practice 会计惯例
^z1&8k"[^ accounting principle 会计准则
kft #R#m accounting record 会计记录
%,Sf1fUJ accounting report 会计报告
3s\. cG?`r Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[FA{x?v kf Accounting Society of China 中国会计学会
c\B|KhDk accounting statement 会计报表
V tc36-\1* accounting system 会计制度；会计系统
* _a@z1 accounting transaction 会计事项；帐务交易
x-OA([;/ accounting treatment 会计处理
f=C ,e/sw accounting year 会计年度
!tfb*@{;' accretion 增值；添加
IW 21T accrual 应计项目；应累算数目
U*Ge<(v$ accrual basis 应计制；权责发生制
/J f.y*; accrual basis accounting 应计制会计；权责发生制会计
L^2 FQti> accrue 应累算；应计
B~o\+n accrued benefit 应累算利益
wW>z gTG accrued charges 应计费用
) [0T16 accrued cumulative preference share dividend 应累算的累积优先股股息
f` =C pO* accrued expenses 应累算费用
@KX
\Er accrued interest payable 应付利息；应计未付利息
(" LQ ll9 accrued interest receivable 应收利息；应计未收利息
kt`nbm|aw accrued right 累算权益
];.pK accruing profit 应累算的利润
7+X:LA~U accumulated fiscal reserve 累积财政储备
"k]CW\H6z accumulated profit 累积利润；滚存溢利
G9g1hie@% accumulated reserve 累积储备
O"Ku1t! accumulation of surplus income 累积收益盈余
O+g3X5f+ acquired assets 既得资产
*
#jsgj[ acquisition 收购；购置；取得
mPI8_5V8] acquisition cost 购置成本
=mA: ctu~v acquisition expenses 购置费用
}c i#> acquisition of 100% interest 收购全部股权
IDnC< MO> acquisition of control 取得控制权
'smWLz} acquisition of fixed assets 购置固定资产
/ }Jj acquisition of shell “买壳”
>e\9Bf_ acquisition price 收购价
3a.kBzus act of God 天灾
@u==x *{ | acting partner 执事合伙人
'F>'(XWWQ active market 买卖活跃的市场；交投畅旺的市场；旺市
zSo )k~&[3 active partner 积极参与的合伙人
Q+4Xs.# active trading 交投活跃
kOI t(e actual circulation 实际流通
_g1b {$ actual cost 实际成本
6-?66g mT actual expenditure 实际开支；实际支出
K>*a*[t0Sy actual income 实际入息；实际收入；实际收益
/|xra8?H[ actual market 现货市场
J7r|atSk actual price 现货价；实际价格
0a-: <zm actual profit 实际利润
/rUo{j actual quotation 实盘；实际价位；实际报价
PaV-F_2 actual year basis 按实际年度计算
,-7R(iMd actuals 实货
8_T6_jL< actuarial investigation 精算调查
5:'hj$~|\1 actuarial principle 精算原则
z9aY]lHY actuarial report 精算师报告
K~@Mg1R Actuarial Society of Hong Kong 香港精算学会
^]{R.(# z actuarial valuation 精算师估值
E b=}FuV actuary 精算师
^Z:~91Tv-_ ad referendum agreement 暂定协议；有待覆核的协定
jDQZQ NS ad valorem duty 从价税；按值征税
e{ m2l2Tx: ad valorem duty system 从价税制
-_` >j~ ad valorem fee 从价费
,o)d3g-&g ad valorem tariff 从价关税
gx %|Pgd additional allowance 额外免税额
A BUSTf< additional amount for unexpired risk 未过期风险的额外款额
@}u9Rn*d; additional assessable profit 补加应评税利润
],P;WPU additional assessment 补加评税
v{}#?=I5 additional commitment 额外承担
<=f}8a.R3 additional commitment vote 额外承担拨款
9K9DF1S Oa additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=i~}84> additional dependent parent allowance 供养父母额外免税额
a 'z) additional provision 额外拨款
+nJUFc additional stamp duty 附加印花税
lo[.&GD additional tax 补加税罚款；补加税款
=$]uoA Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
)_U<7"~0l adjudged bankrupt 被裁定破产
>nzdnF_&zW adjudicated bankrupt 裁定破产人
cReB~wk adjudication fee 裁定费；评定印花税额手续费；评估契据费
M bb x` adjudication of bankruptcy 裁定破产；宣告破产
Nm |!#(L adjudication of insolvency 裁定无力偿还债务
o7| eMe?<t adjusted actual 经调整的实数；调整后的实数
]xuG&O"SBV adjusted current assets 经调整的流动资产；调整后的流动资产
trAkcYd adjusted figure 经调整的数字；调整后的数额
<:?r:fQX adjusted liabilities 经调整的负债；调整后的负债
OF\rgz adjusted loss 经调整的亏损；调整后的亏损
L'u\ w 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
@|\}.M<e*) adjusted profit 经调整的利润；调整后的利润
=jN *P? adjusted surplus 经调整的盈余额；调整后的盈余额
U" Z mv adjusted value 经调整的价值；调整后的价值
O }
f80K adjustment 调整；修订；理算〔保险〕
?Wz8[u adjustment centre 调剂中心
e o pD5 adjustment lag 调整过程的时间差距；调整时差
TYy.jFT- adjustment mechanism 调整机制
V{JAB]?^ adjustment of loss 亏损调整
6L)% T02C adjustment process 调整过程；调整程序
V,$0p1?J adjustment range 调整幅度
]Ux<aiY]a
administered exchange rate 受管制汇率
5 H ue7'LS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
b#X^=n2 administration expenses 行政费用
>Q(3*d > administration fee 手续费；行政费
?mwD*LN3o administration in bankruptcy 破产管理
)b:7-} d administration order 遗产管理令
{~F4WjHJp administrator 管理人；遗产管理人
B[KJ R?> administrator of the estate 遗产管理人
aoXb2 2]{ admission of debt 债项承认书
B'fb^n< admission of proof 接纳债权证明
;Rv!k&Df advance 放贷款项；垫付款项；预支款项；预付款项
5O\*h;U 6 advance account 暂支帐目；预付款帐户
3g >B"t advance compensation 预付补偿金
;aw=MV advance from shareholder 股东垫款
_'(, advance pending reimbursement 预支以待日后付还
\_lod kf advanced economy 先进经济体系
Rj4|Q:XG advancement 预付；预付财产
E@ESl0a; advances warrant 垫款令
.FLy;_f+ advancing 贷出
NUp<e%zB adverse balance 逆差
%@u;5qD& adverse exchange 逆汇
zzyHoZJP advertisement addressed to shareholders 在报章刊登的致股东通告
rnF/H=I/ advice for collection 托收通知书
6q{HU]N+ advice of drawing 提款通知书；汇票通知书
6U dov pl advice of payment 付款通知
B&@?*^. Advisory Committee [Securities and Futures Commission]
oZAB _A)[- 谘询委员会〔证券及期货事务监察委员会〕
<TP=oq?I/ Advisory Committee on Diversification 经济多元化谘询委员会
!P -^O affidavit 誓章；遗产申报誓章
IP(Vr7-v affidavit of no receipt 述明无收款的誓章
/AW=5Ck- # affiliate 联号；联营公司；附属公司
!1 ED~3 /X affiliated company 附属公司；联号；联营公司
BW "5 Aj affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C_7+a@?B affordability 负担能力
6b:ty Q African Development Bank [AfDB] 非洲开发银行
:3I@(k\PY after-acquired property 事后取得的财产
#Y4=J
6 after-hours dealing 市后交易
o|$AyS {1 after-tax profit 税后盈利；税后利润；税后溢利
:$n=$C -wp agency agreement 代理协议
#E&80#Z5 agency expenses 代理机构的开支
"T|PS 6R~ agency fee 代理费
A -b
[>} _ Agency Law 《代理法》
QDhOhGK agent 代理人；承销人
JhLgCn m agent of company 公司代理人
og
kD^ agent's fee 代理人费；经纪费
dUQ DO o aggregate 总计；总数；总体数字
= 17t-
[ aggregate amount 总款额；总额
D}mjN=Y aggregate assets and liabilities 总体资产与负债
Jl&-, Vjb aggregate at constant price 按固定价格计算的总体数字
q,+yqrt aggregate demand 总需求
eN^qG
42
aggregate gross position 总持仓量
* cgI.+ aggregate limit 总限额
9_
d pR. aggregate of salaries tax 合计薪俸税
jJ5W>Q1mK$ aggregate performance 总体表现；总体业绩
K|Di1)7=/ aggregate supply 总体供应
oomT)gO 6* aggregate surplus 总盈余
4B^ZnFJ%m aggregate total 整体总额
u4 /kR aggregate value 总值；合计价值
fc
|GArL#} aggregated basis 合计基准
aL& n[
aggregated net chargeable income 合计应课税入息实额
FGoy8+nB1M aggregation 合并计算；合计；总和
_ iir<} aggregation of incomes of husband and wife 夫妇入息合并计算
dzDqZQY$ aggregation of property 财产的总和
v^1pN>#%g agio 差价；贴水
+w+} b^4 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》
r_-_a(1R: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{PVW D7 《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》
kYjGj,m" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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nVxc4r 《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》
<x<"n t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;u>DNG|. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`nZ )> agreement for a settlement 授产协议
egq67S agreement for assignment 转让协议
1fZ(l" agreement for sale 售卖协议；买卖协议
u)~C;f) agreement for sale and purchase 买卖协议
!y@6Mm agreement for the payment of interest 支付利息协议
l\@)y4
+ agreement for the repayment of money 还款协议
::}{_ Z agreement of reinsurance 再保险协议
s;6 CExH Agricultural Bank of China 中国农业银行
* /:x s I air passenger departure tax 飞机乘客离境税
~4 `5tb Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Np"exFqN k airport tax 机场税
j 'HZ\_ alcohol duty 酒精税
70eb]\ % alienation 让与；让渡；转让
R~S;sJ& c alimony 生活费；赡养费
Z\k&gio5C^ All Ordinaries Index [AOI] 所有普通股指数
\Hn>oonph all risks 全险；综合险
lx [oaCr All Sales Record for Stock Market 《股票市场成交报告》
,"HL ~2:~ Allied Capital Resources Limited 新联财务有限公司
;N 0~;I all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_Nqt21sL allocation letter 拨款信件
;e1ku|>$ allocation of fund 分配款项；预留款项
M)2VcDy allocation of profit 利润分配；溢利分配
z{ o'
G3 allocation warrant 拨款令
lc~%= allotment 分配；配股
:gep:4&u allotment notice 股份配售通知；配股通知
2fWTY0 allotment of shares 股份分配
-(~!Jo_*' allowable 可获宽免；免税的
"-vW,7y allowable business loss 可扣除的营业亏损
z}*9uZ allowable expenses 可扣税的支出
-De9_0#R allowance 免税额；津贴；备抵；准备金
(a dyZ/j allowance for debts 债项的免税额
d%V*|0c) allowance for depreciation by wear and tear 耗损折旧免税额
tF{D= ;G allowance for funeral expenses 殡殓费的免税额
[E/ \#4b allowance for inflation 为通货膨胀而预留的款项；通胀准备金
V;,{} allowance for repairs and outgoings 修葺及支出方面的免税额
[<
&oF allowance to debtor 给债务人的津贴
a
0GpfW$t alteration of capital 资本更改
AMyIAZnYq) alternate trustee 候补受托人
B>0]. CK` amalgamation 合并
V{:A3C41 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
USM 4r!x ambit of charges 征税范围；收费范围
xUa{1!Y8 amended valuation 经修订的估值
YLiSbLz1 American Commodities Exchange 美国商品交易所
M!REygyx American Express Bank Limited 美国运通银行
F!]lU`z)= American Stock Exchange 美国证券交易所
=AEBeiz amortization 摊销
?B}{GL2) amount due from banks 存放银行同业的款项
$h*L=t( amount due from banks abroad 存放海外银行同业的款项
A m>c d; amount due from holding companies 控股公司欠款
Fd[zDz amount due from local banks 存放本港银行同业的款项
4}eepJOn amount due to banks 银行同业的存款
B4i!/@0s amount due to banks abroad 海外银行同业的存款
8[E!E)4M amount due to holding companies 控股公司存款
3%%o?8E S amount due to local banks 本港银行同业的存款
fR*q?, amount due to outport banks 外埠银行同业的存款
f
(F)1 amount for note issue 发行纸币的款额
e-"nB]n^/ amount of bond 担保契据的款额
H?)w!QX amount of consideration 代价款额
Na?!;1]_ amount of contribution 供款数额
fngOeLVG amount of indebtedness 负债款额
5a hVeY amount of principal of the loan 贷款本金额
4<lRPsvg c amount of rates chargeable 应征差饷数额
& I (#Wy3 amount of share capital 股本额
rjp-Fw~ 1w amount of sums assured 承保款额
3tZ]4ms} amount of variation 变动幅度
Dk(1}%0U/ amount of vote 拨款数额
iC9 8_o_9 amount payable 应付款额
f;x kT amount receivable 应收款额
y&? 6FY Amsterdam Stock Exchange 阿姆斯特丹证券交易所
C'o6 4+W^ analysis 分析
! 3 f?:M ancillary risk 附属风险
Vp3ZwS annual account 周年帐目；周年帐目报表；年度决算；年结
h3z{(-~y annual accounting date 年结日期
z6w3"9Um annual allowance 每年免税额；年积金；年度津贴；年津
).sRv6/c annual balance 年度余额
lna}@]oR annual disposable income 每年可动用收入
=A!@6Nw annual estimates 周年预算
.`4{9?bR annual fee 年费
:"xzj< ( annual general meeting 周年大会
bqnNLs<N annual growth rate 年增率；每年增长率
" hzB9*"t annual long-term supplement 长期个案每年补助金
C
ihAU" annual pensionable emolument 可供计算退休金的年薪
/p+>NZ"b annual report 年报
'Pn 3%&O$ Annual Report on the Consumer Price Index 《消费物价指数年报》
-8j+s} Q annual return 周年报表；周年申报表；每年报税表格
,u`YT%&L Annual Return Rules 《周年报表规则》
Od5JG .] annual review of consumer prices 每年消费物价回顾
q(2K6 annual roll-forward basis 逐年延展方式
Ai gS!- annual salary 年薪
xK6n0] A annual statement 年度报表；年度决算表
I~Zh@d% 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
w6{TE(]zp annuitant 年金受益人
P#XID 2; annuity 年金
O]1y0BOQ annuity contract 年金合约
e0T34x' annuity on human life 人寿年金
/iJ4{p antecedent debt 先前的债项
c%'RR?Tl ante-dated cheque 倒填日期支票
%|oJ>+ anticipated expenditure 预期开支
JQ6zVS2SSS anticipated net profit 预期纯利
) `A3M) anticipated revenue 预期收入
Vc2A anti-inflation measure 反通货膨胀措施
n 3D;"a3 anti-inflationary stance 反通货膨胀立场
[ji#U s:h apparent deficit 表面赤字
b{]z
w pf apparent financial solvency 表面偿债能力
Dm-zMCf}Q apparent partner 表面合伙人
Zy(W^~NT application for personal assessment 个人入息课税申请书
.QN>z-YA6: application of fund 资金应用
\0vr >C application to release as liquidator and to destruct the books of accounts and documents
] 0B2#
d 申请免除清盘人职务及毁灭帐簿与文件
t-0a7
1#e appointed actuary 委任精算师
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&D appointed auditor 委任核数师；委任审计师
L& %s[ appointed trustee 委任的受托人
INi]R ^- appointer 委任人
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#r apportioned pro rata 按比例分摊
-U/c\-~fU apportionment 分配；分摊
V&\[)D'c Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+(1zH-^. apportionment formula 分摊方程式
h?8] C#6^ apportionment of estate duty 遗产税的分摊
<\}KT*Xp appraisal 估价；评估
H P3lz,d appreciable growth 可观增长
zN"J}r: appreciable impact 显着影响
P)MDPI+~ appreciable increase 可观增长
(KF=On;=Y appreciation 增值；升值
o\3L}Y appreciation against other currencies 相对其他货币升值
s8rE$ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
S7L=#+Z appreciation tax 增值税
Ksy -e{n appropriation 拨款；拨用；拨付
, Qnd3[2[ appropriation account 拨款帐目
oze & Appropriation Bill 拨款法案
~ ?FpU appropriation-in-aid system 补助拨款办法
)> ` G approved assets 核准资产
6DuEL=C approved basket stock 认可一篮子证券
b j"J' approved budget 核准预算
:kf`? u approved charitable donation 认可慈善捐款
e[ /dv)J approved charitable institution 认可慈善机构
3 YFU*f, approved currency 核准货币；认可货币
Vy938qX approved estimates 核准预算
<- D0 u?8 approved estimates of expenditure 核准开支预算
w$`5g approved overseas insurer 核准海外保险人
J1:1B ,^y approved overseas trust company 核准海外信托公司
1PP $XJtyD approved pooled investment fund 核准汇集投资基金
M #=]
k approved provident fund scheme 认可公积金计划
cQ" ~\ approved provision 核准拨款
}C>{u Xv approved redeemable share 核准可赎回股份
@ Q/-s9b approved regional stock 认可地区性证券
82QGS$0V approved retirement scheme 认可退休金计划
/(BMG/Tb approved subordinated loan 核准附属贷款
jr!?v<NoX arbitrage 套戥；套汇；套利
Jh?dw3Ai^ arbitrageur 套戥者；套汇者
rjP L+T_ arbitrary amount 临时款项
FZtfh arrangement 措施；安排；协定
66I"=: arrears 欠款
?}a;}Q 6 arrears of pay 欠付薪酬
45MLt5^| arrears of revenue 逾期未收税款；逾期未收的帐项
*?Kr*]dnLl articles of association 组织章程；组织细则；组织章程细则
;F~LqC$ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$a"n1ou ascertainment of profit 确定利润
h}cy D7Wn "Asia Clear" “亚洲结算系统”
N 0= ac5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?hWwj6i& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9=V:&.L Asian Development Fund [ADF] 亚洲发展基金
HOE_S!N Asian dollar bond 亚洲美元债券
a8i]]1B lz Asian dollar market 亚洲美元市场
W034N[9 Asian dollar rate 亚洲美元利率
846$x$G4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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Acn$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
z3K6%rb- asked price 沽盘；喊价；索价；卖方报价
*i- _6s assessable income 应评税入息
43Qtj$F assessable loss 应评税亏损
KB'qRnkc assessable profit 应评税利润
]jaQ[g$F assessable value 应评税值
P3nb2. assessed profit 估定利润
N. ]qU d assessed value 经评估价值
8qu2iPOcZ assessment 评税；评定；估价；评税单
}= 6'MjF] assessment number 评税编号；估价编号
0VGPEKRh assessment of additional tax 补加税评税
zOqn<Y@ assessment of performance 业绩评估；实绩评价
!>e5z|1 Assessor 评税主任
}c`fW& asset price bubbles 资产价格泡沫
_;~,Cgfi asset-backed securities 具资产保证的证券
I]&#Dl / assets accretion 资产增值
F;l$.9? .s assets and liabilities 资产与负债
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assets betterment statement 资产递增表；资产改进表
m ysetv&5 assets lending 实物放款；有抵押贷款
Rx);7j/5 assets of the company passing on the death 死者去世时转移的公司资产
nZ@&2YPlem assets pledged as security for liabilities 用作负债抵押的资产
8& 3V#sn' assets portfolio 资产投资组合
'&gF> assets price 资产价格
E gal4 assets quality 资产质素
`}l JH i assets realization 资产变现
I uOgxm~Y assets refinancing arrangement 资产再集资安排
bLQ ^fH4ww assets securitization 资产证券化
I*IhwJFl/ assets situated outside Hong Kong 在香港以外地方的资产
2cq I[t@0 assets stripping 削减资产；拆卖资产
`(f!*Ru@/z assets value 资产值
sM?M LB\Za assignee 承让人
kWe{r5C7 assignment 转让；转让书；转让契
u\LFlX0sO assignment of interest 权益转让
q|v(Edt|_[ assignment of letters patent and trade mark 专利证书及商标转让
]"1`+q6i assignment of property 物业转让；物业转让书
0LfU=X0#7 assignment right 转让权
&znQ;NH# assignor 转让人
KA){''>8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
& M~`:R Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
LF~*^n> associate member 附属会员
I rcp``g associated body corporate 相联法人团体
9f ',7i associated company 相联公司；联属公司
USVqB\# associated corporation 相联法团
KTn}w:+B\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mN>h5G>a 公认会计师公会〔英国〕
~d%Pnw| Association of Futures Exchange Brokers 香港期货经纪协会
FFH_d <q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ND s!a association of underwriters 承保人组织
mXUGe:e8 assumption of control 接管
q@@T]V6 assurance 担保；保险；转易；转易书
6q]5Es< assurance of interest 权益的转易
72X0Tq 4 at 19XX price 按一九ＸＸ年价格计算
0q o)."V{ at a discount 按赔价计算；按贴水价格计算；打折扣
T.We: ,{ at a premium 按溢价计算；按升水价格计算
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V? at call 通知付款；按通知
Xy@7y[s] at constant market price 按固定市价计算
1 29q`u; at constant price 按固定价格计算
=9z[[dQ|L at cost 按成本计算
e#Z$o($t at current market price 按当时市价计算；按现时市价计算
( @3\`\X at current price 按当时价格计算；按现时价格计算
tX@_fYb at factor cost 按要素成本计算；按生产要素成本计算
F8uNL)gKj) at money-of-the-day price 按付款当日价格计算
kH4Ai3#g at or better 按指定或较佳价位〔买卖指令〕
E/09hD Q at par 按面值计算；平价
p8\zG|b5 at sight 见票即付
PC[c/CoD at the close 按收市盘
B';6r4I- at the opening 按开市盘
XP1~d>j attestation 见证；见证条款
>j'ZPwj^ at-the-money option 平价期权
e ][B7wZ attorney 受权人；受托代表人
/,X[k ! attornment 新拥有人承认书
E[*Fz1> attributable profit 可归属利润
3nu^l'WQ attributable share value 可归属股份价值
,WG<hgg-U) Auckland Stock Exchange 奥克兰证券交易所
:^fcC[$K auction 拍卖
sz)oZPu| auctioneer 拍卖商
']>Mp #j audit 审计；核数
66'?&Xx' Audit Commission 审计署
:J :, m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
g =2Rqi5 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〕
g*F '[Z." audit review 帐目审查
/-qxS <?o Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:LQ5 u[g$\ audited account 审计帐目；经审计的帐目
h~(D@ /tB audited annual account 经审计的周年帐目
!O#dV1wAa audited balance sheet 经审计的资产负债表
{fEwA8Ir auditor 核数师；核数主任；审计师
lr{?"tl_ auditor's certificate 核数师证明书；审计师证明书
' /$d0`3B> auditor's report 核数师报告；审计师报告
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e;kI Aussie bond 澳元债券
OI?K/ rn austerity budget 紧缩预算
ph_4q @ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7y z4'L Australia All Ordinaries Index 澳洲所有普通股票指数
Vm d f8[5 Australian Dollar [AUD] 澳元
n':! ,a[ Australian Options Market 澳大利亚期权市场
"d $m@c Australian Securities Commission 澳洲证券事务监察委员会
VB?O hk]< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
jU3Z*Z)zN Australian Stock Exchange 澳大利亚证券交易所
~{D[
>j][ Austrian Schilling [ATS] 奥地利先令
8?i7U<CB authentication 认证；鉴证
(&P9+Tl authority to purchase 委托购买证；委购书
0q*r authorization 认可；核准；授权；授权书
kdC P authorization by direction 指示授权
(:";i& authorization by instruction 指令授权
`KCh*i authorization by warrant 令状授权
Da v PYg authorization of unit trust 单位信托的认可
d5>H3D{49 authorized agent 指定代理人
(C\hVy2X?N authorized capital 法定资本
Hw|AA?,0- authorized clerk 出市员
-YjA+XP authorized dealer 认可交易商
=Me5ft w authorized financial institution 认可财务机构
sj8~?O authorized fund 认可基金
PI~1GyJr@; authorized fund house 获授权的基金公司；认可基金公司
[b/k3&O' authorized institution 认可机构
tBm_YP[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
i:cXwQG}B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Pf $pt authorized insurer 获授权保险人；获认可承保人
r 3M1e+'fc authorized investment 特准投资项目
tU^kQR! authorized person 获授权人
+4,2<\fX authorized representative 获授权代表
5hbJOo0B Z authorized share capital 法定股本
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beQZG automated quotation system 自动报价系统
+R\vgE68 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
sT/c_^y 自动交易系统〔香港期货交易所有限公司〕
u1~9{"P* automatic adjustment mechanism 自动调整机制
% \kOLE2` automatic adjustment system 自动调整系统
\(Pohw WWo Automatic Clearing House 自动票据交换所
_kdL 'x automatic exchange rates accumulation system 自动化汇率累集系统
! {82D [5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+dP L>R automatic teller machine [ATM] 自动柜员机
>^ OC{~Az autopay 自动转帐
R@*O!bD available assets 可用资产
" &/]@)TPz available fiscal reserve 现存财政储备
Q f| U0 available profit 可用利润
nZ_v/?O Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,j?.4{rHJ average 平均；平均数；海损
SR8qt z/V average basic salary 平均基本薪金
#k$)i[aI-
average consumer expenditure 平均消费开支；一般消费开支
X/; p-KX average cost 平均成本
c=;:R0_'t average cost of land production 增辟土地平均成本
N,J9Wu ZJ\ average daily turnover 平均每日成交额
* FeQ*`r average daily wage rate 平均每日工资率
1Fe^Qb5G average expenditure pattern 平均开支模式
( Si=m;g average growth rate 平均增长率
p:OPw D+ average net fixed assets 固定资产平均净值
2q Hf' average of relatives 相对价格平均数
jV/CQM5a+ average price 平均价格
>;#=gM average propensity to consume 平均消费倾向；一般消费倾向
\NG C$p n average propensity to save 平均储蓄倾向；一般储蓄倾向
8LI-gp\ 2 average rate 平均率
]u-0 2g average revenue 平均收入；平均收益
CAU0)=M average stock 平均库存；平均存货
0vG yI> average yearly rent 平均年租
;oxAe<VIj avoidance of double taxation 避免双重课税
^Q{Bq avoidance of tax 避税
