A:
-.+KCt G$+ A share Ａ股；甲类股份
h&:Q$*A> abatement of tax 减税；减扣免税额
Jq$6$A,f ABN AMRO Bank N.V. 荷兰银行
0pZ.; /<{ above-the-line expenditure 线上项目支出；经常预算支出
yNb#Ia above-the-line receipt 线上项目收入；经常预算收入
utFcFd X ABSA Asia Limited 南非联合亚洲有限公司
. :r2BgL absolute change 绝对数值变更
eEg1- absolute expenditure 实际开支
\(
Gf+ absolute guideline figure 绝对准则数字
],fwZd[t absolute interest 绝对权益
~#N .!e4 absolute order of discharge 绝对破产解除令
P?3YHa^up absolute profit margin 绝对利润幅度
V5(tf' absolute value 实值；绝对值
5~ kW-x absolutely vested interest 绝对既得权益
7E\K!v _ absorbed cost 已吸收成本；已分摊成本
jl 30\M7 absorption 吸收；分摊；合并
{Vt^Xc absorption rate 吸收率；摊配率；分摊率
>? A `C!i ACB Finance Limited 亚洲商业财务有限公司
+QCU]Fozk acceptable form of reciprocity 合理的互惠条件
=ihoVA:| acceptable rate 适当利率；适当汇率
8KGv?^M
6W acceptance agreement 承兑协议
O>o}<t7 acceptance for honour 参加承兑
k:+)$[t7 acceptor 承兑人；接受人；受票人
uP% ;QBb acceptor for honour 参加承兑人
]Gi+Z1q accident insurance 意外保险
E&T'U2 Accident Insurance Association of Hong Kong 香港意外保险公会
;#6<bV accident insurance scheme 意外保险计划
6\S$I5 accident year basis 意外年度基准
nIN%<3U2 accommodation 通融；贷款
tc49Ty9$[ accommodation bill 通融票据；空头票据
j 4
& accommodation party 汇票代发人
c} I8!*\ account balance 帐户余额；帐户结余
@88z{ account book 帐簿
cQ8$,fo account collected in advance 预收款项
_n Iqy&< account current book 往来帐簿
mw4'z,1Q account of after-acquired property 事后取得的财产报告
tl,x@['p` account of defaulter 拖欠帐目
&d|VH y+ account payable 应付帐款
2A18hP`^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
LK-K_!F account receivable 应收帐款
/Mi-lh^j- account receivable report 应收帐款报表
w7*b}D@65\ account statement 结单；帐单；会计财务报表
P/1UCITq} account title 帐户名称；会计科目
|<+|Du1 accountant's report 会计师报告
L]L~TA<D9i Accountant's Report Rules 会计师报告规则
@e?[oojrM accounting and auditing procedure 会计与审计程序；会计与核数程序
bTy' 5 " Accounting Arrangements 《会计安排》
3Mh,NQ B accounting basis 会计基础
/PB3^d>Q2 accounting by Official Receiver 破产管理署署长呈交的帐目
D=I5[t 0c4 Accounting Circular 《会计通告》
gQ@Pw4bA accounting class 会计类别
;o)`9<es!2 accounting date 记帐日期；会计结算日期
A86lyBDQ* accounting for money 款项核算
ZjI/zqBm Accounting Officer 会计主任
nm:let7GB accounting period 会计报告期；会计期
V~uA(3\U accounting policy 会计政策；会计方针
e2=,n6N]c accounting practice 会计惯例
>I 66R; accounting principle 会计准则
pg& ]F accounting record 会计记录
]Buk9LT e accounting report 会计报告
*l'$pJ X Accounting Services Branch [Treasury] 会计事务部〔库务署〕
$M3A+6["H Accounting Society of China 中国会计学会
)z c8bS accounting statement 会计报表
uB#B\i accounting system 会计制度；会计系统
ph&H *Mc accounting transaction 会计事项；帐务交易
by:xD2 5 accounting treatment 会计处理
>-@{ vyoOy accounting year 会计年度
% OfDTs accretion 增值；添加
-z~ V accrual 应计项目；应累算数目
3PR7g accrual basis 应计制；权责发生制
*a0I Z accrual basis accounting 应计制会计；权责发生制会计
>"$-V Y6 i accrue 应累算；应计
id[>! fQ=Y accrued benefit 应累算利益
&t%&l0 accrued charges 应计费用
V.a]IkK'K accrued cumulative preference share dividend 应累算的累积优先股股息
4Z
T accrued expenses 应累算费用
'14l )1g. accrued interest payable 应付利息；应计未付利息
j C1^>D accrued interest receivable 应收利息；应计未收利息
4kY{X%9 accrued right 累算权益
aXid ;v, accruing profit 应累算的利润
&+w!'LSaD accumulated fiscal reserve 累积财政储备
1r:fxZO\Vd accumulated profit 累积利润；滚存溢利
7J!d3j2TR accumulated reserve 累积储备
g]#zWTw( accumulation of surplus income 累积收益盈余
?[4khQt acquired assets 既得资产
=iN_Ug+ acquisition 收购；购置；取得
r1[T:B' acquisition cost 购置成本
n)?F
9Wap acquisition expenses 购置费用
o?
xR[N-J acquisition of 100% interest 收购全部股权
bHH}x"d[x acquisition of control 取得控制权
CbvL X="% acquisition of fixed assets 购置固定资产
Ckl]fy@D} acquisition of shell “买壳”
%?G.lej,x acquisition price 收购价
s8I77._s act of God 天灾
&7kSLat+9{ acting partner 执事合伙人
96V, [-arf active market 买卖活跃的市场；交投畅旺的市场；旺市
3SB7)8Id1 active partner 积极参与的合伙人
/z- C
:k\ active trading 交投活跃
@_(@s*4W actual circulation 实际流通
J<$'^AR9"q actual cost 实际成本
4 }YT@={g} actual expenditure 实际开支；实际支出
#?d>S;)+ actual income 实际入息；实际收入；实际收益
Ywb)h^{! actual market 现货市场
{ZYCnS&?CL actual price 现货价；实际价格
Ex&RR< 5 actual profit 实际利润
(i~%4w= actual quotation 实盘；实际价位；实际报价
9NoPrR=x 1 actual year basis 按实际年度计算
eMd1%/[ actuals 实货
2iINQK$ actuarial investigation 精算调查
b({b5z.A actuarial principle 精算原则
JI; i1@| b actuarial report 精算师报告
['YRY B Actuarial Society of Hong Kong 香港精算学会
qmeEUch` actuarial valuation 精算师估值
ez9M]! 8Lt actuary 精算师
fq!6#Usf;i ad referendum agreement 暂定协议；有待覆核的协定
}sNZQ89V*v ad valorem duty 从价税；按值征税
eDZ3SIZ ad valorem duty system 从价税制
R KZk/ly ad valorem fee 从价费
gR6T]v ad valorem tariff 从价关税
c+M@{EbuN additional allowance 额外免税额
J0) WRn"h additional amount for unexpired risk 未过期风险的额外款额
z+B additional assessable profit 补加应评税利润
W p*
v Vv additional assessment 补加评税
K<9MK>T additional commitment 额外承担
6h*bcb#C additional commitment vote 额外承担拨款
J3J RWy@?P additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
iQR})=Q additional dependent parent allowance 供养父母额外免税额
jQlK-U=oi additional provision 额外拨款
lz5j~t5>Q additional stamp duty 附加印花税
x};g!FYfkB additional tax 补加税罚款；补加税款
s OHAW*+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
IIEU{},}z adjudged bankrupt 被裁定破产
/PuWJPy; adjudicated bankrupt 裁定破产人
.Zz7LG{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
^ [NmNi* adjudication of bankruptcy 裁定破产；宣告破产
"_}D{ws1 adjudication of insolvency 裁定无力偿还债务
J_ Xf :Mz- adjusted actual 经调整的实数；调整后的实数
U"G+su->e adjusted current assets 经调整的流动资产；调整后的流动资产
o;P ;=< adjusted figure 经调整的数字；调整后的数额
(NV=YX?s adjusted liabilities 经调整的负债；调整后的负债
qO'5*d;! d adjusted loss 经调整的亏损；调整后的亏损
~$obcW1 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
o)
?1`7^BA adjusted profit 经调整的利润；调整后的利润
@8d})X33 adjusted surplus 经调整的盈余额；调整后的盈余额
<iqyDPj adjusted value 经调整的价值；调整后的价值
13@| {H CB adjustment 调整；修订；理算〔保险〕
juZ3"" adjustment centre 调剂中心
_NN{Wk/3w adjustment lag 调整过程的时间差距；调整时差
`d;izQ1_= adjustment mechanism 调整机制
,Yt&PE adjustment of loss 亏损调整
* Bz& adjustment process 调整过程；调整程序
IY6S\Gn adjustment range 调整幅度
P9!] <so administered exchange rate 受管制汇率
}Q(I& uz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7lO iFw administration expenses 行政费用
)_ u'k / administration fee 手续费；行政费
J}u1\Id% administration in bankruptcy 破产管理
\ku{-^ 7 administration order 遗产管理令
kpUU'7Q administrator 管理人；遗产管理人
a2FIFWvW administrator of the estate 遗产管理人
3"%44' admission of debt 债项承认书
WU@,1.F: admission of proof 接纳债权证明
PiQs><FK8 advance 放贷款项；垫付款项；预支款项；预付款项
a6#PZ! 1 advance account 暂支帐目；预付款帐户
^aoLry&i= advance compensation 预付补偿金
6Ky"4\e advance from shareholder 股东垫款
VqU:`?#"a advance pending reimbursement 预支以待日后付还
fJV VW advanced economy 先进经济体系
u^[v{hv'H advancement 预付；预付财产
iKKWn*u advances warrant 垫款令
/ /rWc,c advancing 贷出
8TvPCZ$ x adverse balance 逆差
~PAn
_]Z adverse exchange 逆汇
A84HaRlkF5 advertisement addressed to shareholders 在报章刊登的致股东通告
b =l}|)a advice for collection 托收通知书
pQ\ [F advice of drawing 提款通知书；汇票通知书
VX%\_@ advice of payment 付款通知
/L Tyiiz6 Advisory Committee [Securities and Futures Commission]
fs12<~+z 谘询委员会〔证券及期货事务监察委员会〕
A1;t60z+q> Advisory Committee on Diversification 经济多元化谘询委员会
[uHI
6Q# affidavit 誓章；遗产申报誓章
5q >u
}J affidavit of no receipt 述明无收款的誓章
sva$@y7b affiliate 联号；联营公司；附属公司
\ 2b9A' d> affiliated company 附属公司；联号；联营公司
Ut =y`]F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
a{,t@G
affordability 负担能力
GUX X|W[6 African Development Bank [AfDB] 非洲开发银行
xFnMXh t after-acquired property 事后取得的财产
F,:VL*.5kJ after-hours dealing 市后交易
y}`%I&]n after-tax profit 税后盈利；税后利润；税后溢利
! 7D S agency agreement 代理协议
S_6;e| agency expenses 代理机构的开支
_ ji%BwJ agency fee 代理费
4v
.6_ebL Agency Law 《代理法》
NQD b;5: agent 代理人；承销人
n-_w0Y agent of company 公司代理人
jm"xf7 agent's fee 代理人费；经纪费
pn|{P<b \ aggregate 总计；总数；总体数字
"de:plMofy aggregate amount 总款额；总额
vt,X:3 aggregate assets and liabilities 总体资产与负债
Kwnu|8 aggregate at constant price 按固定价格计算的总体数字
DdgFBO aggregate demand 总需求
h]$zub aggregate gross position 总持仓量
/#5ZP\e aggregate limit 总限额
JN!YRcj aggregate of salaries tax 合计薪俸税
)]R8
$S aggregate performance 总体表现；总体业绩
Y8(yOVy9 aggregate supply 总体供应
39CPFgi<l* aggregate surplus 总盈余
2{N0. |5 aggregate total 整体总额
0qd`Pf aggregate value 总值；合计价值
`^[ra% a aggregated basis 合计基准
kA0 ^~ aggregated net chargeable income 合计应课税入息实额
'r
CR8>k aggregation 合并计算；合计；总和
E~N r4vq aggregation of incomes of husband and wife 夫妇入息合并计算
g!uhy} aggregation of property 财产的总和
6qf`P!7d]M agio 差价；贴水
(PF (,B 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》
Af~AE2b3" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v\C+G[MV 7 《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》
E{J;-+t Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
b"b!&u 《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》
<s >SnOD
Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;7hr8?M| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$Izk]o;X~ agreement for a settlement 授产协议
{ `> x"Y5 agreement for assignment 转让协议
_6( =0::x agreement for sale 售卖协议；买卖协议
-6\9B>qa agreement for sale and purchase 买卖协议
k,,}N 9 agreement for the payment of interest 支付利息协议
: 08UeEy agreement for the repayment of money 还款协议
Iq *7F5B agreement of reinsurance 再保险协议
W0k_"uI Agricultural Bank of China 中国农业银行
2~ a4ib air passenger departure tax 飞机乘客离境税
}$ d er Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7=9jXNk Y airport tax 机场税
]g :ZokU alcohol duty 酒精税
"( xu alienation 让与；让渡；转让
s~CA
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0OXd* All Ordinaries Index [AOI] 所有普通股指数
wSDDejg all risks 全险；综合险
04:Dbt~=?p All Sales Record for Stock Market 《股票市场成交报告》
4Ki'r&L\ Allied Capital Resources Limited 新联财务有限公司
L<n_}ucA all-items index [Consumer Price Index] 总指数〔消费物价指数〕
QB3AL; 7 allocation letter 拨款信件
q I}Zg)q] allocation of fund 分配款项；预留款项
-_+0[Nb . allocation of profit 利润分配；溢利分配
ORNE>6J
H allocation warrant 拨款令
y- YYDEl allotment 分配；配股
whshjl?a allotment notice 股份配售通知；配股通知
2Xosj(H allotment of shares 股份分配
Rk<:m+V = allowable 可获宽免；免税的
~n ?U{
RmH allowable business loss 可扣除的营业亏损
5:wf"3%% allowable expenses 可扣税的支出
Up:#Zs2 allowance 免税额；津贴；备抵；准备金
= j - allowance for debts 债项的免税额
"q8wEu,z[ allowance for depreciation by wear and tear 耗损折旧免税额
[}D) 73h` allowance for funeral expenses 殡殓费的免税额
eYFCf; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%?seX+ne allowance for repairs and outgoings 修葺及支出方面的免税额
N ~Gh >{N allowance to debtor 给债务人的津贴
:L,]<n alteration of capital 资本更改
We|*s2! alternate trustee 候补受托人
M6>l%[ amalgamation 合并
+t f= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y d k ambit of charges 征税范围；收费范围
@gd-lcMYW amended valuation 经修订的估值
4'M#m|V American Commodities Exchange 美国商品交易所
f!<mI8H American Express Bank Limited 美国运通银行
Kmtr.]Nj American Stock Exchange 美国证券交易所
lU? " \m amortization 摊销
1EN5 ZN, amount due from banks 存放银行同业的款项
o?>)CAo amount due from banks abroad 存放海外银行同业的款项
.*,ZcO amount due from holding companies 控股公司欠款
-{?Rq'H amount due from local banks 存放本港银行同业的款项
()iJv f>@ amount due to banks 银行同业的存款
I('l )^m% amount due to banks abroad 海外银行同业的存款
a[/p(O amount due to holding companies 控股公司存款
p w,.*N3P amount due to local banks 本港银行同业的存款
E_?
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<]< 50 amount for note issue 发行纸币的款额
m~v
Ie c amount of bond 担保契据的款额
u^uW< .#z amount of consideration 代价款额
|R4]( amount of contribution 供款数额
z9g Z/d amount of indebtedness 负债款额
*\ > & amount of principal of the loan 贷款本金额
+{s^"M2` amount of rates chargeable 应征差饷数额
(L\tp>
E- amount of share capital 股本额
D4G{= Y}G amount of sums assured 承保款额
W\Gg!XsLk amount of variation 变动幅度
-`( :L[ amount of vote 拨款数额
eWFlJ;= amount payable 应付款额
Rj8l]m6U9 amount receivable 应收款额
uzS57 O% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9X-DR analysis 分析
R
.,w`<< ancillary risk 附属风险
y
Le5, annual account 周年帐目；周年帐目报表；年度决算；年结
:s f ;Fq annual accounting date 年结日期
ixp %aRRP annual allowance 每年免税额；年积金；年度津贴；年津
#(7OvW+y annual balance 年度余额
]b[ 3 th* annual disposable income 每年可动用收入
/a,q4tD@ annual estimates 周年预算
,Vogo5~X annual fee 年费
P++gR@ annual general meeting 周年大会
:F_U^pyG annual growth rate 年增率；每年增长率
!U91 annual long-term supplement 长期个案每年补助金
OSBE5 annual pensionable emolument 可供计算退休金的年薪
Y{jhT^tKK annual report 年报
f ~53:;L/ Annual Report on the Consumer Price Index 《消费物价指数年报》
N7NK1<vw2 annual return 周年报表；周年申报表；每年报税表格
zd}"8 Annual Return Rules 《周年报表规则》
/<n_X:[) annual review of consumer prices 每年消费物价回顾
$wBUu annual roll-forward basis 逐年延展方式
V3UEuA annual salary 年薪
?HW*qD#k annual statement 年度报表；年度决算表
-+z^{*\; N 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
GK)hK-
annuitant 年金受益人
G#csN &|, annuity 年金
!l}es4~.a annuity contract 年金合约
Q>|<R[.7 annuity on human life 人寿年金
V
Bg\)r[ antecedent debt 先前的债项
p4/D%*G^` ante-dated cheque 倒填日期支票
Ft07>E$/Q^ anticipated expenditure 预期开支
0g1uM:; anticipated net profit 预期纯利
C 9DRVkjj anticipated revenue 预期收入
CkOd> Kn anti-inflation measure 反通货膨胀措施
|{$Vk%cUE anti-inflationary stance 反通货膨胀立场
R8mL|Vb | apparent deficit 表面赤字
H6L`239u apparent financial solvency 表面偿债能力
p}h)WjC apparent partner 表面合伙人
:/u
EPki application for personal assessment 个人入息课税申请书
#jnb 6v=5v application of fund 资金应用
a^,Xm(Wb} application to release as liquidator and to destruct the books of accounts and documents
gG#M-2 P 申请免除清盘人职务及毁灭帐簿与文件
LE Y$St appointed actuary 委任精算师
f \ Qi() appointed auditor 委任核数师；委任审计师
Er{yQIi0L appointed trustee 委任的受托人
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appointer 委任人
}^=J] apportioned pro rata 按比例分摊
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hh`o\$ apportionment 分配；分摊
#zfBNkk &@ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_- { > e apportionment formula 分摊方程式
NZv1dy`fa apportionment of estate duty 遗产税的分摊
,Q^.SHP8 appraisal 估价；评估
}4$UlT A' appreciable growth 可观增长
. }^m8PP appreciable impact 显着影响
H=*;3 gM,' appreciable increase 可观增长
Mq-;sPsFP appreciation 增值；升值
-c Mqq$ appreciation against other currencies 相对其他货币升值
R@;kY S appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%/4ChKf!VR appreciation tax 增值税
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"$X appropriation 拨款；拨用；拨付
;XANIT V appropriation account 拨款帐目
Nl0*"}`I_ Appropriation Bill 拨款法案
Z/O5Dear/h appropriation-in-aid system 补助拨款办法
9OX&;O+5 approved assets 核准资产
O}2 ;>eH approved basket stock 认可一篮子证券
}LOAT$]XI approved budget 核准预算
?v6xa Vg: approved charitable donation 认可慈善捐款
{>90d(j approved charitable institution 认可慈善机构
o4U9jU4 <" approved currency 核准货币；认可货币
gd2cwnP approved estimates 核准预算
<&B)i\j8=b approved estimates of expenditure 核准开支预算
8^ kw approved overseas insurer 核准海外保险人
@?TOg{: approved overseas trust company 核准海外信托公司
3b~k)t4R approved pooled investment fund 核准汇集投资基金
uq'T: d approved provident fund scheme 认可公积金计划
86oa>#opU approved provision 核准拨款
WS4J a$* approved redeemable share 核准可赎回股份
r"c<15g2' approved regional stock 认可地区性证券
CnN PziB approved retirement scheme 认可退休金计划
`i;f approved subordinated loan 核准附属贷款
<8~bb- U$ arbitrage 套戥；套汇；套利
M/T
ll]\| arbitrageur 套戥者；套汇者
BVU>M*k arbitrary amount 临时款项
q9|'!m5K arrangement 措施；安排；协定
`5:b=^'D / arrears 欠款
8a)lrIg arrears of pay 欠付薪酬
mSr(PIH{\ arrears of revenue 逾期未收税款；逾期未收的帐项
PCtf&U articles of association 组织章程；组织细则；组织章程细则
" 5,'K~hz Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^Yul|0*J ascertainment of profit 确定利润
zr2oU '+ "Asia Clear" “亚洲结算系统”
yC pU1 73V Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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ffmS Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
bu$YW' Asian Development Fund [ADF] 亚洲发展基金
)CKPzNf Asian dollar bond 亚洲美元债券
^z)p@sk# Asian dollar market 亚洲美元市场
t[VA|1gG Asian dollar rate 亚洲美元利率
22$M6Qof]n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"&W8 0,O3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
z&C z!HrS asked price 沽盘；喊价；索价；卖方报价
@p"m{ assessable income 应评税入息
]2Zl\}GwY assessable loss 应评税亏损
s,Azcqem assessable profit 应评税利润
H85J MPZ7
assessable value 应评税值
NH~\kV assessed profit 估定利润
k^K>*mcJ assessed value 经评估价值
jnho *,X assessment 评税；评定；估价；评税单
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Y'TLyc assessment number 评税编号；估价编号
HHzA mHt assessment of additional tax 补加税评税
6fY-D qF! assessment of performance 业绩评估；实绩评价
@Jr:+|v3B Assessor 评税主任
MfNsor asset price bubbles 资产价格泡沫
SJ8Ax_9{q asset-backed securities 具资产保证的证券
~Z-o2+xA assets accretion 资产增值
"n'kv!?\ assets and liabilities 资产与负债
Ht pZ5 assets betterment statement 资产递增表；资产改进表
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"]1 assets lending 实物放款；有抵押贷款
n< 3qr}ZG^ assets of the company passing on the death 死者去世时转移的公司资产
RzhAX I= assets pledged as security for liabilities 用作负债抵押的资产
wNl{,aH@ assets portfolio 资产投资组合
-c4g;;% assets price 资产价格
mBN+c9n/ assets quality 资产质素
=S#9\W& 6Q assets realization 资产变现
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assets refinancing arrangement 资产再集资安排
Y].,}}9k assets securitization 资产证券化
8}C_/qeM assets situated outside Hong Kong 在香港以外地方的资产
v(=?@ tF}E assets stripping 削减资产；拆卖资产
zi%Ql|zI~ assets value 资产值
9l qH assignee 承让人
j zvrJ14 assignment 转让；转让书；转让契
3n_N^q} assignment of interest 权益转让
7bSj[kuN assignment of letters patent and trade mark 专利证书及商标转让
sBm)D=Kll assignment of property 物业转让；物业转让书
LT[g
+zGB assignment right 转让权
c]}F$[>oN' assignor 转让人
?&U g"$v associate 有联系的人；有关连人士；相联者；合伙人；联系人
XSHK7vpMf Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
N(s5YX7<hd associate member 附属会员
wAD%1; associated body corporate 相联法人团体
l$ Y*ii associated company 相联公司；联属公司
pT|l "q@ associated corporation 相联法团
[eLMb)n Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x/N jdK 公认会计师公会〔英国〕
x 4bmV@b Association of Futures Exchange Brokers 香港期货经纪协会
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Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
H Q :Y: association of underwriters 承保人组织
4g+Dp&U assumption of control 接管
=aB c .PJ^ assurance 担保；保险；转易；转易书
"o)jB~ :L assurance of interest 权益的转易
cY]BtJ# at 19XX price 按一九ＸＸ年价格计算
{;5\ #VFg at a discount 按赔价计算；按贴水价格计算；打折扣
A hk q at a premium 按溢价计算；按升水价格计算
{: ] u 6l at call 通知付款；按通知
BD , J4xH; at constant market price 按固定市价计算
P"[\p|[U at constant price 按固定价格计算
o wviIZFe at cost 按成本计算
X{Ij30Bmv at current market price 按当时市价计算；按现时市价计算
0 hg4y at current price 按当时价格计算；按现时价格计算
n{$! ]^> at factor cost 按要素成本计算；按生产要素成本计算
A3^_'K at money-of-the-day price 按付款当日价格计算
L.2!Q3& at or better 按指定或较佳价位〔买卖指令〕
^|%u%UR at par 按面值计算；平价
r(j :C%?}C at sight 见票即付
'C7$,H' at the close 按收市盘
70 -nAv at the opening 按开市盘
hh!4 DHv attestation 见证；见证条款
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b `aB at-the-money option 平价期权
Z\r?>2 attorney 受权人；受托代表人
O\F$~YQ attornment 新拥有人承认书
g o9tvK attributable profit 可归属利润
C <Pd_& attributable share value 可归属股份价值
4OeH}@ a Auckland Stock Exchange 奥克兰证券交易所
v` h n9O auction 拍卖
[nA1WF fM auctioneer 拍卖商
|"g+p )A audit 审计；核数
R0~w F> Audit Commission 审计署
!LM9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
FQBE1h@k0u 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
',Y`\X audit review 帐目审查
nc3u sq Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8 qlQC.VA[ audited account 审计帐目；经审计的帐目
I= 2jQ>$Q audited annual account 经审计的周年帐目
zJ)`snN| audited balance sheet 经审计的资产负债表
\NTVg6>qN auditor 核数师；核数主任；审计师
X2T_}{ auditor's certificate 核数师证明书；审计师证明书
i&KBMx auditor's report 核数师报告；审计师报告
tH=jaFJ Aussie bond 澳元债券
ZZ>F ^t austerity budget 紧缩预算
%6\L^RP Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4&AGVplgF Australia All Ordinaries Index 澳洲所有普通股票指数
> -,$ Australian Dollar [AUD] 澳元
{4 {X`$ Australian Options Market 澳大利亚期权市场
vM?,#:5 Australian Securities Commission 澳洲证券事务监察委员会
<ivq}(%72 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1} R\L" Australian Stock Exchange 澳大利亚证券交易所
CH yT'RT Austrian Schilling [ATS] 奥地利先令
VpX*l3 authentication 认证；鉴证
j^.|^q<Y authority to purchase 委托购买证；委购书
''($E / authorization 认可；核准；授权；授权书
xw u b-yz authorization by direction 指示授权
yMEI^,0" authorization by instruction 指令授权
:} -VLp4b authorization by warrant 令状授权
rn]F97v@] authorization of unit trust 单位信托的认可
,]tEh:QC authorized agent 指定代理人
;o158H$gz; authorized capital 法定资本
[>LO '}% authorized clerk 出市员
@HE<\Z{ KI authorized dealer 认可交易商
.P#t"oW} authorized financial institution 认可财务机构
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B<7]\\M authorized fund 认可基金
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h/:r1 authorized fund house 获授权的基金公司；认可基金公司
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|KY7 authorized institution 认可机构
*B)10R authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
NIAji3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
G \R6=K:f7 authorized insurer 获授权保险人；获认可承保人
%?3$~d\n authorized investment 特准投资项目
jx'hxC'3 authorized person 获授权人
1{Ik.O) authorized representative 获授权代表
@=OX7zq\h- authorized share capital 法定股本
BCO (,k automated quotation system 自动报价系统
dVMLn4[,MA Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>>c%I c 自动交易系统〔香港期货交易所有限公司〕
(coaGQ@d automatic adjustment mechanism 自动调整机制
!yvw5As % automatic adjustment system 自动调整系统
W/VE B3P>Z Automatic Clearing House 自动票据交换所
`# :(F z automatic exchange rates accumulation system 自动化汇率累集系统
tr58J% Mu Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m=TZfa^r automatic teller machine [ATM] 自动柜员机
F$ckW'V autopay 自动转帐
Nt mmPJ|5 available assets 可用资产
qOAP_\@T available fiscal reserve 现存财政储备
=QIu3% & available profit 可用利润
*x _e] /} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?69E _E average 平均；平均数；海损
]@m`bs_6 average basic salary 平均基本薪金
#\ECQF average consumer expenditure 平均消费开支；一般消费开支
8_Z"@ average cost 平均成本
V/xjI< , average cost of land production 增辟土地平均成本
1)5/a5 average daily turnover 平均每日成交额
;Fd1:"1pP average daily wage rate 平均每日工资率
Kpkpr`:)] average expenditure pattern 平均开支模式
"EVf1iQ average growth rate 平均增长率
@YVla !5O@ average net fixed assets 固定资产平均净值
b \t?5z-Z average of relatives 相对价格平均数
QRx9;!~b} average price 平均价格
0EasPbp average propensity to consume 平均消费倾向；一般消费倾向
\p%D;g+c average propensity to save 平均储蓄倾向；一般储蓄倾向
~>Y^?l average rate 平均率
{L
\TO, average revenue 平均收入；平均收益
4&%E?_M average stock 平均库存；平均存货
36Lf8~d4"h average yearly rent 平均年租
;I6C`N avoidance of double taxation 避免双重课税
h*Mt{A&'.& avoidance of tax 避税
