A:
u3jLe=Y'\ A share Ａ股；甲类股份
,L\KS^> abatement of tax 减税；减扣免税额
)~w
bu2; ABN AMRO Bank N.V. 荷兰银行
)L"J?wTe above-the-line expenditure 线上项目支出；经常预算支出
qE6D"+1y7 above-the-line receipt 线上项目收入；经常预算收入
Z| 3[Y@c \ ABSA Asia Limited 南非联合亚洲有限公司
{{ 1qk G9$ absolute change 绝对数值变更
oRmA\R* absolute expenditure 实际开支
GIS,EwA
absolute guideline figure 绝对准则数字
_( QW2m?K absolute interest 绝对权益
*M$$%G(4 absolute order of discharge 绝对破产解除令
E7<l^/<2S+ absolute profit margin 绝对利润幅度
9SU/ 86|N absolute value 实值；绝对值
>5 t]Zlb` absolutely vested interest 绝对既得权益
pT:6A [& absorbed cost 已吸收成本；已分摊成本
N=@8~{V. absorption 吸收；分摊；合并
3Z}KRsp3 absorption rate 吸收率；摊配率；分摊率
i`w&{WTRQ ACB Finance Limited 亚洲商业财务有限公司
_|CO nm acceptable form of reciprocity 合理的互惠条件
HeHo?<>|d acceptable rate 适当利率；适当汇率
:?)q"hE acceptance agreement 承兑协议
H[?l)nZ} acceptance for honour 参加承兑
hu ~XFRw15 acceptor 承兑人；接受人；受票人
Q 9<i2H acceptor for honour 参加承兑人
Z v 7}C accident insurance 意外保险
]-OF3+l4 Accident Insurance Association of Hong Kong 香港意外保险公会
zpcO7AY~ accident insurance scheme 意外保险计划
@|d`n\%x accident year basis 意外年度基准
j:2*hF! E accommodation 通融；贷款
l%
{<+N accommodation bill 通融票据；空头票据
1[e % E#h accommodation party 汇票代发人
}e>OmfxDBt account balance 帐户余额；帐户结余
, Mn`kL<F account book 帐簿
Ai`0Ud,M@ account collected in advance 预收款项
}%3i8e account current book 往来帐簿
[q|8.>sB account of after-acquired property 事后取得的财产报告
?{OU%usQwE account of defaulter 拖欠帐目
lQ2vQz-J account payable 应付帐款
Et &PzDvU account payee only [A/C payee only] 只可转帐；存入收款人帐户
Ol8Yf.e_ account receivable 应收帐款
pO N@ account receivable report 应收帐款报表
W ;F=7[h account statement 结单；帐单；会计财务报表
J2!)%mF$ account title 帐户名称；会计科目
@3?dI@i( accountant's report 会计师报告
=vb 'T Accountant's Report Rules 会计师报告规则
"OrF81 accounting and auditing procedure 会计与审计程序；会计与核数程序
?Elt;wL( Accounting Arrangements 《会计安排》
h0-CTPQ7A accounting basis 会计基础
'pT8S accounting by Official Receiver 破产管理署署长呈交的帐目
?+byRoY>&g Accounting Circular 《会计通告》
-[z1r)RZ accounting class 会计类别
t2FA|UF accounting date 记帐日期；会计结算日期
R] d934s accounting for money 款项核算
H<l0]-S{ Accounting Officer 会计主任
<07~EP accounting period 会计报告期；会计期
fTi5Ej*/?) accounting policy 会计政策；会计方针
/Em6+DN> accounting practice 会计惯例
.h@bp1)l accounting principle 会计准则
a.XMeB accounting record 会计记录
M"ZeK4qh accounting report 会计报告
F^!_!V B Accounting Services Branch [Treasury] 会计事务部〔库务署〕
~AcjB( Accounting Society of China 中国会计学会
J>+~//C accounting statement 会计报表
zHXb[$ Q accounting system 会计制度；会计系统
v;Rm42k accounting transaction 会计事项；帐务交易
A/~^4DR accounting treatment 会计处理
]!WD">d: accounting year 会计年度
7fW$jiw accretion 增值；添加
,d8*7my accrual 应计项目；应累算数目
Y>CZ accrual basis 应计制；权责发生制
6KX/Y j~B accrual basis accounting 应计制会计；权责发生制会计
2))p B/ accrue 应累算；应计
Rab7Y,AA accrued benefit 应累算利益
6 I\4Yv$N accrued charges 应计费用
t28 y=nv accrued cumulative preference share dividend 应累算的累积优先股股息
`Oe}O SxnT accrued expenses 应累算费用
stq%Eg? accrued interest payable 应付利息；应计未付利息
lkQ(?7 accrued interest receivable 应收利息；应计未收利息
9i!|w kx accrued right 累算权益
W'5c%SI accruing profit 应累算的利润
zCj#Nfm accumulated fiscal reserve 累积财政储备
5&}p'6*K accumulated profit 累积利润；滚存溢利
H `_{n< accumulated reserve 累积储备
5Qxm\?0J accumulation of surplus income 累积收益盈余
VW**N}1#C acquired assets 既得资产
-'j|U[&N\ acquisition 收购；购置；取得
*,Sa*-7( acquisition cost 购置成本
8q|T`ac+N acquisition expenses 购置费用
)fbYP@9>a acquisition of 100% interest 收购全部股权
%}Z1KiRiX acquisition of control 取得控制权
|N5|B Q(y$ acquisition of fixed assets 购置固定资产
7"Q;Yi2( acquisition of shell “买壳”
y+M9{[ i/O acquisition price 收购价
@zig{ b 8 act of God 天灾
7Dz-xM_? acting partner 执事合伙人
E<tJ8&IGk active market 买卖活跃的市场；交投畅旺的市场；旺市
awOH50R active partner 积极参与的合伙人
Mu$"fYKf" active trading 交投活跃
ynZfO2kf actual circulation 实际流通
dK7BjZTJo actual cost 实际成本
+wm%`N;v< actual expenditure 实际开支；实际支出
`q7X(x actual income 实际入息；实际收入；实际收益
Z:>ek>Op actual market 现货市场
j$r2=~1 actual price 现货价；实际价格
&xS]
;Fr actual profit 实际利润
mz 3Dt> actual quotation 实盘；实际价位；实际报价
=m?x 5G^ actual year basis 按实际年度计算
9*? i89 T actuals 实货
CD )JCv actuarial investigation 精算调查
{br6* actuarial principle 精算原则
~L9I@(/ S actuarial report 精算师报告
LbnW(wr6:( Actuarial Society of Hong Kong 香港精算学会
G g{M actuarial valuation 精算师估值
N[sJ5o F actuary 精算师
R rp-SR?O ad referendum agreement 暂定协议；有待覆核的协定
#9q
]jjH E ad valorem duty 从价税；按值征税
] U.*KkQ ad valorem duty system 从价税制
p ^ )iC&*0 ad valorem fee 从价费
4u7^v1/ ad valorem tariff 从价关税
h:<?)g~U additional allowance 额外免税额
'A'[N :i additional amount for unexpired risk 未过期风险的额外款额
WdT ia o,r additional assessable profit 补加应评税利润
Z (C0+A\ additional assessment 补加评税
= Tq\Ag: additional commitment 额外承担
GNoUn7Y additional commitment vote 额外承担拨款
;~n^/D2. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:E2 ww` additional dependent parent allowance 供养父母额外免税额
1oL3y;>iL additional provision 额外拨款
h&:XO9dY additional stamp duty 附加印花税
B[ r04YGh additional tax 补加税罚款；补加税款
azl!#% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
G`,M?l mL adjudged bankrupt 被裁定破产
C]ef
`5NR] adjudicated bankrupt 裁定破产人
??,/85lM adjudication fee 裁定费；评定印花税额手续费；评估契据费
ed $w5dv adjudication of bankruptcy 裁定破产；宣告破产
Ev0=m;@_ adjudication of insolvency 裁定无力偿还债务
r!/<%\S adjusted actual 经调整的实数；调整后的实数
"_n})s
f adjusted current assets 经调整的流动资产；调整后的流动资产
<!derr-K adjusted figure 经调整的数字；调整后的数额
M[7$F&&n adjusted liabilities 经调整的负债；调整后的负债
rch Kr w adjusted loss 经调整的亏损；调整后的亏损
i?'|}tK 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
$Sd pF-' adjusted profit 经调整的利润；调整后的利润
B;J8^esypD adjusted surplus 经调整的盈余额；调整后的盈余额
b}Xh|0`b+ adjusted value 经调整的价值；调整后的价值
}KR"0G[f adjustment 调整；修订；理算〔保险〕
4 Xe8j55 adjustment centre 调剂中心
iB5'mb* adjustment lag 调整过程的时间差距；调整时差
WO[O0!X adjustment mechanism 调整机制
Nt7z
]F ` adjustment of loss 亏损调整
6-f-/$B adjustment process 调整过程；调整程序
1i;#cIG adjustment range 调整幅度
X1^ Q1?0 administered exchange rate 受管制汇率
B1b9
JS(> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M,oRi;V administration expenses 行政费用
P$&l1Mp administration fee 手续费；行政费
}hS$F administration in bankruptcy 破产管理
O+ xzM[[ administration order 遗产管理令
j-7aJj % administrator 管理人；遗产管理人
8_T9[ ]7V8 administrator of the estate 遗产管理人
F+ <Z%KuCu admission of debt 债项承认书
> QG@P admission of proof 接纳债权证明
$dF$-y<[0 advance 放贷款项；垫付款项；预支款项；预付款项
Z~ u 3{ advance account 暂支帐目；预付款帐户
fY!9i5@' advance compensation 预付补偿金
cs*"9 nKl advance from shareholder 股东垫款
c2:oM<6| advance pending reimbursement 预支以待日后付还
=&WH9IKz advanced economy 先进经济体系
-b=A j8h advancement 预付；预付财产
G@scz!Nt advances warrant 垫款令
}z-6 ,i)'k advancing 贷出
OZ QN&7 adverse balance 逆差
96< 0= adverse exchange 逆汇
Jo: S *D advertisement addressed to shareholders 在报章刊登的致股东通告
b8|<O:]Hp advice for collection 托收通知书
YhL^kM@c advice of drawing 提款通知书；汇票通知书
/?u] Fj advice of payment 付款通知
"0J;H#Y" # Advisory Committee [Securities and Futures Commission]
<l <6W-I 谘询委员会〔证券及期货事务监察委员会〕
&o'$uLF~Y Advisory Committee on Diversification 经济多元化谘询委员会
c uHF^l affidavit 誓章；遗产申报誓章
^#4Ah[:XA affidavit of no receipt 述明无收款的誓章
RhkTN'vO affiliate 联号；联营公司；附属公司
UD ;UdehC affiliated company 附属公司；联号；联营公司
I8{
mk h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"pc
t# affordability 负担能力
o&>aYlXd African Development Bank [AfDB] 非洲开发银行
06[HE 7 after-acquired property 事后取得的财产
UHBMl>~z after-hours dealing 市后交易
#q6#nfi" after-tax profit 税后盈利；税后利润；税后溢利
Z=(Tq1t agency agreement 代理协议
q I*7ToBJ agency expenses 代理机构的开支
0N_u6*@ agency fee 代理费
L)" CE]. Agency Law 《代理法》
j8;U ny9 agent 代理人；承销人
X}`39r. agent of company 公司代理人
z[0tM&pv agent's fee 代理人费；经纪费
2W }j bOy aggregate 总计；总数；总体数字
u=7 #_ZC9L aggregate amount 总款额；总额
m nFmShu aggregate assets and liabilities 总体资产与负债
C0CJ; aggregate at constant price 按固定价格计算的总体数字
&!B4v<#, U aggregate demand 总需求
3 5/ s\ aggregate gross position 总持仓量
4mnVXKt%. aggregate limit 总限额
Zm6|aHx8v aggregate of salaries tax 合计薪俸税
+g_m|LF aggregate performance 总体表现；总体业绩
p;~oIy\, aggregate supply 总体供应
.pIO<ZAFT aggregate surplus 总盈余
v[O?7Np aggregate total 整体总额
-@.FnFa aggregate value 总值；合计价值
m |Sf'5fK aggregated basis 合计基准
d2T a&Md aggregated net chargeable income 合计应课税入息实额
Jth U' "K aggregation 合并计算；合计；总和
:-o MkBS aggregation of incomes of husband and wife 夫妇入息合并计算
XT1P.
w[aA aggregation of property 财产的总和
|BXp ` agio 差价；贴水
@Y !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》
.z^O y_S{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P 2)/!+`a 《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》
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^#U[v 7y 《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》
s01=C3 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V,]Fh5f 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?Cv([ ^Y.u agreement for a settlement 授产协议
FIx|4[&>S agreement for assignment 转让协议
0rxGb} b* agreement for sale 售卖协议；买卖协议
WAJ KP" agreement for sale and purchase 买卖协议
0{-?Wy agreement for the payment of interest 支付利息协议
#X2wy$GTG agreement for the repayment of money 还款协议
+%Z:k agreement of reinsurance 再保险协议
Y ~@ ( Agricultural Bank of China 中国农业银行
}yw>d\] f air passenger departure tax 飞机乘客离境税
mSGpxZ,IE Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*0'< DnGW airport tax 机场税
3 6t^iV*3 alcohol duty 酒精税
BDLJDyf B alienation 让与；让渡；转让
`W.g1"o8W4 alimony 生活费；赡养费
X6x s@t gQ All Ordinaries Index [AOI] 所有普通股指数
QwL*A `@ all risks 全险；综合险
25<qo{ All Sales Record for Stock Market 《股票市场成交报告》
$GYy[8{:V Allied Capital Resources Limited 新联财务有限公司
1p=bpJC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`cPZsL allocation letter 拨款信件
8Yo;oH k7 allocation of fund 分配款项；预留款项
*E+VcU allocation of profit 利润分配；溢利分配
eOx8D|^W allocation warrant 拨款令
@U9`V&])F[ allotment 分配；配股
dFmpx%+p allotment notice 股份配售通知；配股通知
ay]l\d2!3 allotment of shares 股份分配
Y7;=\/SV allowable 可获宽免；免税的
tl`x/ allowable business loss 可扣除的营业亏损
zR ) /h
allowable expenses 可扣税的支出
O^@F?CG :1 allowance 免税额；津贴；备抵；准备金
plpb4>
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=MwR)CI# allowance for depreciation by wear and tear 耗损折旧免税额
zx@L sp allowance for funeral expenses 殡殓费的免税额
c/V0AKkS
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Z+=-)& L allowance for repairs and outgoings 修葺及支出方面的免税额
$:&b5=i allowance to debtor 给债务人的津贴
N1"p ;czK alteration of capital 资本更改
M>xT\ alternate trustee 候补受托人
4' Y a-x x amalgamation 合并
taMcm}*T1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D[)_
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N :~4>p44[ amended valuation 经修订的估值
a'r1or4 American Commodities Exchange 美国商品交易所
}KT$J G? American Express Bank Limited 美国运通银行
UhJ!7Ws$ American Stock Exchange 美国证券交易所
5 9i2*<k amortization 摊销
E 6M*o+Y amount due from banks 存放银行同业的款项
PcjeuJZ amount due from banks abroad 存放海外银行同业的款项
9 9^7Ek!z# amount due from holding companies 控股公司欠款
1L? d/j amount due from local banks 存放本港银行同业的款项
3#y`6e=5 amount due to banks 银行同业的存款
,a IkiT amount due to banks abroad 海外银行同业的存款
`G%h=rr^c amount due to holding companies 控股公司存款
l gZ9*@d amount due to local banks 本港银行同业的存款
*X^ C +F amount due to outport banks 外埠银行同业的存款
A5Q4wy` amount for note issue 发行纸币的款额
Ao#bREm amount of bond 担保契据的款额
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SDnVV amount of consideration 代价款额
I hv@2{*(b amount of contribution 供款数额
HE>V\+
AL amount of indebtedness 负债款额
BqUwv B4 amount of principal of the loan 贷款本金额
,
K:d/ amount of rates chargeable 应征差饷数额
}pGj c_:'] amount of share capital 股本额
sE
^YOT< amount of sums assured 承保款额
n )\(\V7 amount of variation 变动幅度
EAy@k zY? amount of vote 拨款数额
;#mm_*L%@ amount payable 应付款额
t< `d*M2w amount receivable 应收款额
y>7 r;e Amsterdam Stock Exchange 阿姆斯特丹证券交易所
p,!IPWo analysis 分析
q_9 8=fyE6 ancillary risk 附属风险
R< O Rw] annual account 周年帐目；周年帐目报表；年度决算；年结
lCTXl5J5 annual accounting date 年结日期
mq (-L annual allowance 每年免税额；年积金；年度津贴；年津
c6AwO?x/ annual balance 年度余额
fzO h3FO+ annual disposable income 每年可动用收入
<{@ D^L6h annual estimates 周年预算
\U##b~Z,g annual fee 年费
h
B_p annual general meeting 周年大会
_>;{+XRX[ annual growth rate 年增率；每年增长率
X Vb9)a annual long-term supplement 长期个案每年补助金
.gt;:8fw{ annual pensionable emolument 可供计算退休金的年薪
<j/wK]d*/ annual report 年报
q=-h#IF^ Annual Report on the Consumer Price Index 《消费物价指数年报》
pG'?>]Rt4 annual return 周年报表；周年申报表；每年报税表格
B I=57 Annual Return Rules 《周年报表规则》
!;P[Y"h@r annual review of consumer prices 每年消费物价回顾
\HG4i/V:h annual roll-forward basis 逐年延展方式
|g HdTb1 annual salary 年薪
rh Z p annual statement 年度报表；年度决算表
<4 ~ SFTWY 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
u%Mo.<PI annuitant 年金受益人
kDxI7$]E annuity 年金
EBiLe;=X annuity contract 年金合约
4wGBB{X annuity on human life 人寿年金
5evk _f antecedent debt 先前的债项
Br .UN ~q ante-dated cheque 倒填日期支票
V<?0(esgR anticipated expenditure 预期开支
|WSpWsr, anticipated net profit 预期纯利
72_+ b anticipated revenue 预期收入
Jd',v anti-inflation measure 反通货膨胀措施
TjI&8#AWBA anti-inflationary stance 反通货膨胀立场
*'tGi_2?( apparent deficit 表面赤字
VJl0UM3{J apparent financial solvency 表面偿债能力
5.DmMG[T^= apparent partner 表面合伙人
GG-b)64h` application for personal assessment 个人入息课税申请书
\RRSrPLd- application of fund 资金应用
s^4wn:*$zd application to release as liquidator and to destruct the books of accounts and documents
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a:1^ 申请免除清盘人职务及毁灭帐簿与文件
teC/Uf 5 appointed actuary 委任精算师
fEiN HV x appointed auditor 委任核数师；委任审计师
] w0Y5H " appointed trustee 委任的受托人
*YGj^+ appointer 委任人
Y3s8@0b3 apportioned pro rata 按比例分摊
4'`H H apportionment 分配；分摊
(`4 &Y- Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
W~a|AU8]C apportionment formula 分摊方程式
WFhppi apportionment of estate duty 遗产税的分摊
9W_mSum appraisal 估价；评估
O(v>\MV appreciable growth 可观增长
B9$pG appreciable impact 显着影响
@&%/<|4P5 appreciable increase 可观增长
:UAcS^n7h" appreciation 增值；升值
^f-)gZ& appreciation against other currencies 相对其他货币升值
vK+!m~kD u appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.o,-a >jL appreciation tax 增值税
G) c+GoK appropriation 拨款；拨用；拨付
<a&xhG} appropriation account 拨款帐目
G l2WbY Appropriation Bill 拨款法案
R0F [ appropriation-in-aid system 补助拨款办法
,-8Xb+!8I approved assets 核准资产
y ?A *$ 6 approved basket stock 认可一篮子证券
b\zq,0% approved budget 核准预算
2(Yg',aMY- approved charitable donation 认可慈善捐款
;' |CSjco approved charitable institution 认可慈善机构
>n(dyU @ approved currency 核准货币；认可货币
Iza;~8dH5 approved estimates 核准预算
2X*n93AQi approved estimates of expenditure 核准开支预算
b?VByJl approved overseas insurer 核准海外保险人
{K}Dpy approved overseas trust company 核准海外信托公司
~D`R"vzw= approved pooled investment fund 核准汇集投资基金
uFhPNR2l approved provident fund scheme 认可公积金计划
jTZi<
Y:bB approved provision 核准拨款
Ciz,1IV approved redeemable share 核准可赎回股份
ShvC4Xb 0 approved regional stock 认可地区性证券
(FZ 8T39 approved retirement scheme 认可退休金计划
?<Hgq8J approved subordinated loan 核准附属贷款
jC$~m#F arbitrage 套戥；套汇；套利
p@O,-&/D arbitrageur 套戥者；套汇者
6e cx!uc$ arbitrary amount 临时款项
)8'v@8;- arrangement 措施；安排；协定
vILB$%I arrears 欠款
UH;bg}=8 arrears of pay 欠付薪酬
a`]ZyG*P arrears of revenue 逾期未收税款；逾期未收的帐项
-[pfLo articles of association 组织章程；组织细则；组织章程细则
v6 | [p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,\#j6R,{I ascertainment of profit 确定利润
kmo#jITa` "Asia Clear" “亚洲结算系统”
' V*}d Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w7Mh8'P54 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
u,}>I%21 Asian Development Fund [ADF] 亚洲发展基金
l-!" Asian dollar bond 亚洲美元债券
K K]R@{ r Asian dollar market 亚洲美元市场
-nX{&Z3-s Asian dollar rate 亚洲美元利率
Pth4_]US Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
x1STjI>i Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|id7@3leu asked price 沽盘；喊价；索价；卖方报价
oHp"\Z& assessable income 应评税入息
/v| b]Ji assessable loss 应评税亏损
l w?C:-m assessable profit 应评税利润
E[=&6T4 assessable value 应评税值
w (X } assessed profit 估定利润
* C Az_s< assessed value 经评估价值
.y_ ~mr&d assessment 评税；评定；估价；评税单
)"|wWu assessment number 评税编号；估价编号
CdcB E.%< assessment of additional tax 补加税评税
p]?eIovi assessment of performance 业绩评估；实绩评价
Dq9f Fe Assessor 评税主任
hkV*UH { asset price bubbles 资产价格泡沫
W<[7LdAB asset-backed securities 具资产保证的证券
j0O1?? assets accretion 资产增值
/L 2n
~/ assets and liabilities 资产与负债
-]Mk}
z$ assets betterment statement 资产递增表；资产改进表
GukwN]*OY assets lending 实物放款；有抵押贷款
VkJ TcC:1 assets of the company passing on the death 死者去世时转移的公司资产
X7:Dw]t assets pledged as security for liabilities 用作负债抵押的资产
+l!.<:sp assets portfolio 资产投资组合
,zH \P+ * assets price 资产价格
3 ,{;wJ
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3[l\l5'm8 assets realization 资产变现
";jAH GbO assets refinancing arrangement 资产再集资安排
v&%W*M0q@ assets securitization 资产证券化
-;RAW1]}Y$ assets situated outside Hong Kong 在香港以外地方的资产
.L^;aL assets stripping 削减资产；拆卖资产
QJ>=a./ assets value 资产值
cIkA ~F assignee 承让人
UY Q@u b assignment 转让；转让书；转让契
/k^j'MMQs6 assignment of interest 权益转让
6z/&j} ( assignment of letters patent and trade mark 专利证书及商标转让
i= M[$ assignment of property 物业转让；物业转让书
mz;ExV16 assignment right 转让权
8{{^pW?x
assignor 转让人
p;R&h4H associate 有联系的人；有关连人士；相联者；合伙人；联系人
{l_D+B; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;eO Ye3;c associate member 附属会员
gh"_,ZhZt associated body corporate 相联法人团体
{_z 6 associated company 相联公司；联属公司
m}: X\G(6Q associated corporation 相联法团
d~QJ}a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
W=|'&UU Ul 公认会计师公会〔英国〕
]^{5 ` Association of Futures Exchange Brokers 香港期货经纪协会
>s,*=a Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Pl# u ,Y association of underwriters 承保人组织
L=s8em]7l assumption of control 接管
Bxj4rC[ assurance 担保；保险；转易；转易书
?V_v=X%w assurance of interest 权益的转易
W&Xi &[Ux at 19XX price 按一九ＸＸ年价格计算
5"q{b1 at a discount 按赔价计算；按贴水价格计算；打折扣
KpS=oFX{} at a premium 按溢价计算；按升水价格计算
<8Z%'C6d at call 通知付款；按通知
"/UPq6 at constant market price 按固定市价计算
M$f_I + at constant price 按固定价格计算
rfZg at cost 按成本计算
(>P z3 7 at current market price 按当时市价计算；按现时市价计算
N5k9 o:2 at current price 按当时价格计算；按现时价格计算
]x3 )OjH at factor cost 按要素成本计算；按生产要素成本计算
0&r}'f ? at money-of-the-day price 按付款当日价格计算
OT)`)PZ" at or better 按指定或较佳价位〔买卖指令〕
=U:]x'g( at par 按面值计算；平价
*0'{ n*> at sight 见票即付
WFS 6N.Ap at the close 按收市盘
+l7Bu} _? at the opening 按开市盘
-ucR@P] attestation 见证；见证条款
}:0HM8B7! at-the-money option 平价期权
=umF C[. W attorney 受权人；受托代表人
lb"T'} q attornment 新拥有人承认书
S%7 bM~J@ attributable profit 可归属利润
AJRiwP|H+ attributable share value 可归属股份价值
}2Im?Q Auckland Stock Exchange 奥克兰证券交易所
8-K4*(-dL auction 拍卖
{z'Gg auctioneer 拍卖商
R9+f^o` W audit 审计；核数
Ag1nx V1M$ Audit Commission 审计署
W^ 3'9nYU Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
W$Aypy
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
qrt2uE{K audit review 帐目审查
bs?4|#[K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*S Z]xrs audited account 审计帐目；经审计的帐目
g)MLgjj audited annual account 经审计的周年帐目
)*o) iN 7l audited balance sheet 经审计的资产负债表
W`n_m&Y\ auditor 核数师；核数主任；审计师
.=c@ps auditor's certificate 核数师证明书；审计师证明书
^4saB+q m auditor's report 核数师报告；审计师报告
ZQ[ s: Aussie bond 澳元债券
xrJ0 austerity budget 紧缩预算
Ac[;S!R Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
x_H" <-By Australia All Ordinaries Index 澳洲所有普通股票指数
[Kbna>` Australian Dollar [AUD] 澳元
O9p^P%U " Australian Options Market 澳大利亚期权市场
G0ENk|wbbj Australian Securities Commission 澳洲证券事务监察委员会
!A_KCM:Ym Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2b :I . Australian Stock Exchange 澳大利亚证券交易所
mFIIqkUAL Austrian Schilling [ATS] 奥地利先令
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^*_ authentication 认证；鉴证
a1weTn* authority to purchase 委托购买证；委购书
RZj06|r8 authorization 认可；核准；授权；授权书
(Pt*|@i2 c authorization by direction 指示授权
fK=vLcH authorization by instruction 指令授权
wp-3U}P2 ( authorization by warrant 令状授权
]d&;QZ#w authorization of unit trust 单位信托的认可
3v<9 Z9O authorized agent 指定代理人
rO1.8KKJ authorized capital 法定资本
U(:t$SBKy authorized clerk 出市员
['0^gN$:e authorized dealer 认可交易商
IRI<no authorized financial institution 认可财务机构
c;R .rV< authorized fund 认可基金
8EI& }I authorized fund house 获授权的基金公司；认可基金公司
Z,b^f
Vw authorized institution 认可机构
q?&J S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Mz6|#P}.s authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
+T7FG_ authorized insurer 获授权保险人；获认可承保人
89A04HX authorized investment 特准投资项目
Szlww authorized person 获授权人
_LZ 442 authorized representative 获授权代表
.MRLA G authorized share capital 法定股本
iWn7vv/t automated quotation system 自动报价系统
0+S'i82=M Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
z7lbb*Xe 自动交易系统〔香港期货交易所有限公司〕
nSU7,K`PM automatic adjustment mechanism 自动调整机制
JhB $s automatic adjustment system 自动调整系统
?T_hK Automatic Clearing House 自动票据交换所
^#2Y4[@ automatic exchange rates accumulation system 自动化汇率累集系统
* km - pp Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j Y\YSQ automatic teller machine [ATM] 自动柜员机
vYG$>* autopay 自动转帐
0'*'%Iga available assets 可用资产
Cd7d-'EQn available fiscal reserve 现存财政储备
5c l%>U available profit 可用利润
!E\J`K0_e Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
SCMZ-^b average 平均；平均数；海损
`3F/7$q_ average basic salary 平均基本薪金
;V1e>?3 average consumer expenditure 平均消费开支；一般消费开支
% ! )Dk< average cost 平均成本
,u>K##X\ average cost of land production 增辟土地平均成本
-QP1Se*# average daily turnover 平均每日成交额
u+e.{Z! average daily wage rate 平均每日工资率
) $I"LyK) average expenditure pattern 平均开支模式
~bJ*LM?wOP average growth rate 平均增长率
gJBk&SDgtP average net fixed assets 固定资产平均净值
*yA. D? average of relatives 相对价格平均数
Bk~M ^AK@~ average price 平均价格
.'N#qs_ average propensity to consume 平均消费倾向；一般消费倾向
{eo?vA8SE average propensity to save 平均储蓄倾向；一般储蓄倾向
G{oM2`c'#8 average rate 平均率
p&;,$KDA average revenue 平均收入；平均收益
:~9F/Jx average stock 平均库存；平均存货
-3:x(^|:K average yearly rent 平均年租
YcBAW4B` avoidance of double taxation 避免双重课税
fBt7#Tc=U avoidance of tax 避税
