A:
^CZ!rOSv A share Ａ股；甲类股份
f\CJ |tKX abatement of tax 减税；减扣免税额
L\d"|87lX ABN AMRO Bank N.V. 荷兰银行
(`+%K_ above-the-line expenditure 线上项目支出；经常预算支出
R2 k R above-the-line receipt 线上项目收入；经常预算收入
#({0HFSC:j ABSA Asia Limited 南非联合亚洲有限公司
ZuIr=`"j absolute change 绝对数值变更
4B>N[#- 0= absolute expenditure 实际开支
8>" vAEf absolute guideline figure 绝对准则数字
bdh6ii absolute interest 绝对权益
#rSm;'%, absolute order of discharge 绝对破产解除令
@[ {9B6NlV absolute profit margin 绝对利润幅度
]`%}Q absolute value 实值；绝对值
0#}Ed Q absolutely vested interest 绝对既得权益
$j61 IL3+ absorbed cost 已吸收成本；已分摊成本
61e)SIRz9I absorption 吸收；分摊；合并
PCzC8~t absorption rate 吸收率；摊配率；分摊率
LQ T^1|nq ACB Finance Limited 亚洲商业财务有限公司
XB acceptable form of reciprocity 合理的互惠条件
@~pIyy\_ acceptable rate 适当利率；适当汇率
>Micc acceptance agreement 承兑协议
QkbXm[K.Z acceptance for honour 参加承兑
3!_X FV acceptor 承兑人；接受人；受票人
aewVq@ngq! acceptor for honour 参加承兑人
0k"n;:KM8 accident insurance 意外保险
qcau(#I9. Accident Insurance Association of Hong Kong 香港意外保险公会
)x gOl*D accident insurance scheme 意外保险计划
K=|x"6\ accident year basis 意外年度基准
e1$T%?(&[ accommodation 通融；贷款
E.V#Bk=
accommodation bill 通融票据；空头票据
7: 7i}`O accommodation party 汇票代发人
bup)cX^ account balance 帐户余额；帐户结余
\"!Fw)wj account book 帐簿
vmW > $P account collected in advance 预收款项
yVQ0;h account current book 往来帐簿
&AR@5M u account of after-acquired property 事后取得的财产报告
? <b>2j account of defaulter 拖欠帐目
l-` M
9# account payable 应付帐款
y[M<x5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
}7p`8? account receivable 应收帐款
ktlI(#\% account receivable report 应收帐款报表
~DYUI#x account statement 结单；帐单；会计财务报表
s;!TB6b@ account title 帐户名称；会计科目
chw6_ctR> accountant's report 会计师报告
W k1o H Accountant's Report Rules 会计师报告规则
bgD4;) ?5b accounting and auditing procedure 会计与审计程序；会计与核数程序
[( Z{5gK Accounting Arrangements 《会计安排》
I8*_\Ez accounting basis 会计基础
QWL$F:9: accounting by Official Receiver 破产管理署署长呈交的帐目
jK`b6:#(, Accounting Circular 《会计通告》
Z$qLY<aV accounting class 会计类别
xUT]6T0dB accounting date 记帐日期；会计结算日期
hSQ*_# accounting for money 款项核算
S ]_iobWK Accounting Officer 会计主任
1/b5i8I2 v accounting period 会计报告期；会计期
)b^yAzL? accounting policy 会计政策；会计方针
MTm}qx@L accounting practice 会计惯例
a 3t[Tk; accounting principle 会计准则
P)7:G?OTx accounting record 会计记录
\ @")2o+ accounting report 会计报告
9!CD25u Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\0gU)tVZ Accounting Society of China 中国会计学会
zx :Qz accounting statement 会计报表
u-v/`F2wN accounting system 会计制度；会计系统
L 1P.@hJ accounting transaction 会计事项；帐务交易
n*twuB/P 1 accounting treatment 会计处理
)1#J4 accounting year 会计年度
-U&k%X accretion 增值；添加
p6)Jzh_/ accrual 应计项目；应累算数目
] 70V accrual basis 应计制；权责发生制
v6uXik accrual basis accounting 应计制会计；权责发生制会计
Jz"Yb
accrue 应累算；应计
Rr>nka)U accrued benefit 应累算利益
< cNJrer accrued charges 应计费用
L\)GPTo!x accrued cumulative preference share dividend 应累算的累积优先股股息
}Xa1K;KM{ accrued expenses 应累算费用
>@Va p accrued interest payable 应付利息；应计未付利息
=i'APeNaQ accrued interest receivable 应收利息；应计未收利息
o $PY 0~# accrued right 累算权益
|HT5G=dw accruing profit 应累算的利润
6uNWL `v accumulated fiscal reserve 累积财政储备
]7+9>V accumulated profit 累积利润；滚存溢利
L !/Zw~ accumulated reserve 累积储备
c,
IAz accumulation of surplus income 累积收益盈余
@\ udaZ c acquired assets 既得资产
_JEe ] acquisition 收购；购置；取得
-@=As00Bg acquisition cost 购置成本
~m`j=ot acquisition expenses 购置费用
42E%&DF acquisition of 100% interest 收购全部股权
EV=/'f[++ acquisition of control 取得控制权
&k\`!T1 acquisition of fixed assets 购置固定资产
Y)V )g9 acquisition of shell “买壳”
w|t}.u acquisition price 收购价
MS7rD%(,' act of God 天灾
t4Q&^AC acting partner 执事合伙人
&YiUhK active market 买卖活跃的市场；交投畅旺的市场；旺市
SM? rss.= active partner 积极参与的合伙人
c&> S active trading 交投活跃
l$1
] actual circulation 实际流通
5/w4 [d actual cost 实际成本
86 $88`/2 actual expenditure 实际开支；实际支出
T?lp:~d actual income 实际入息；实际收入；实际收益
qDlh6W?}k actual market 现货市场
V -X *e actual price 现货价；实际价格
H6o_*Y actual profit 实际利润
}BFX7X actual quotation 实盘；实际价位；实际报价
7+'&(^c actual year basis 按实际年度计算
zCz"[9k actuals 实货
HpCTQ\H actuarial investigation 精算调查
2!kb? actuarial principle 精算原则
h^ o@=%b actuarial report 精算师报告
5rX_85 ] Actuarial Society of Hong Kong 香港精算学会
l&JV.}qGB8 actuarial valuation 精算师估值
3ncL351k actuary 精算师
\+iZdZD ad referendum agreement 暂定协议；有待覆核的协定
4:Ton ad valorem duty 从价税；按值征税
~DJ I Lc ad valorem duty system 从价税制
u W 7Yem& ad valorem fee 从价费
>f\$~cp ad valorem tariff 从价关税
3*8m!gq7s additional allowance 额外免税额
7T69tQZ< additional amount for unexpired risk 未过期风险的额外款额
c^F@9{I additional assessable profit 补加应评税利润
jNbU{Z%r additional assessment 补加评税
?1afW)`a.v additional commitment 额外承担
! (H
RP9 additional commitment vote 额外承担拨款
vV
P K additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8T523VI additional dependent parent allowance 供养父母额外免税额
Q8h0:Q additional provision 额外拨款
q 1Sr#h| additional stamp duty 附加印花税
/mK."5-cm additional tax 补加税罚款；补加税款
.ri?p:a}w Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
xoe/I[P]U adjudged bankrupt 被裁定破产
qk}Mb_*C) adjudicated bankrupt 裁定破产人
z*ly`-! adjudication fee 裁定费；评定印花税额手续费；评估契据费
D~Rv"Hh adjudication of bankruptcy 裁定破产；宣告破产
Tebu?bj adjudication of insolvency 裁定无力偿还债务
`ElJL{R n adjusted actual 经调整的实数；调整后的实数
,DIr&5>p2 adjusted current assets 经调整的流动资产；调整后的流动资产
[wkSY>Gu adjusted figure 经调整的数字；调整后的数额
!Bu=?gf adjusted liabilities 经调整的负债；调整后的负债
k*u4 N adjusted loss 经调整的亏损；调整后的亏损
M+l~^E0Wj 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
ET\>cxSp adjusted profit 经调整的利润；调整后的利润
"2_nN]%u- adjusted surplus 经调整的盈余额；调整后的盈余额
%|(Cb!ySX adjusted value 经调整的价值；调整后的价值
=38c} ( adjustment 调整；修订；理算〔保险〕
qZ<|A%WQ adjustment centre 调剂中心
.VA'W16 adjustment lag 调整过程的时间差距；调整时差
Nm{J=` adjustment mechanism 调整机制
-Pp =)_O adjustment of loss 亏损调整
:"Gd;~p. adjustment process 调整过程；调整程序
Sp-M:,H3H adjustment range 调整幅度
Yu+;vjbK- administered exchange rate 受管制汇率
19]O; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
` st^i$A administration expenses 行政费用
%) /Bl.{}< administration fee 手续费；行政费
70F(`; administration in bankruptcy 破产管理
?
4v"y@v administration order 遗产管理令
k = administrator 管理人；遗产管理人
mV;)V8' administrator of the estate 遗产管理人
GhC%32F admission of debt 债项承认书
;s^F:O admission of proof 接纳债权证明
^!7 |B3` advance 放贷款项；垫付款项；预支款项；预付款项
m?y'Y` advance account 暂支帐目；预付款帐户
lPA:ho/`: advance compensation 预付补偿金
QD*\zB advance from shareholder 股东垫款
5?HoCz]l advance pending reimbursement 预支以待日后付还
z^ Y4:^L~I advanced economy 先进经济体系
i*6 1i0 advancement 预付；预付财产
Tqm)- |[ advances warrant 垫款令
jRBKy8?[C advancing 贷出
S<o\.&J adverse balance 逆差
\E8CC>Jd adverse exchange 逆汇
jmr1e).]; advertisement addressed to shareholders 在报章刊登的致股东通告
+5N09$f;R advice for collection 托收通知书
1Gp| _8 advice of drawing 提款通知书；汇票通知书
5e
>qBw8t advice of payment 付款通知
1 #V&'A Advisory Committee [Securities and Futures Commission]
oV;I8;#\J 谘询委员会〔证券及期货事务监察委员会〕
rrrn8b6
Advisory Committee on Diversification 经济多元化谘询委员会
#@Rt b\9 affidavit 誓章；遗产申报誓章
Ou5,7Ne affidavit of no receipt 述明无收款的誓章
C<E;f]d affiliate 联号；联营公司；附属公司
55V&[> |K5 affiliated company 附属公司；联号；联营公司
+i(;@%
kv affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+kM*BCPYE affordability 负担能力
OE(!^"5 ?[ African Development Bank [AfDB] 非洲开发银行
."h>I @MH after-acquired property 事后取得的财产
E y]P
>J after-hours dealing 市后交易
+"3K)9H after-tax profit 税后盈利；税后利润；税后溢利
F QBAt0 agency agreement 代理协议
+8 }p-<a agency expenses 代理机构的开支
~PA6e+gmL agency fee 代理费
/9<62F@zJ" Agency Law 《代理法》
MB"<^ZX agent 代理人；承销人
Lb0B m R%0 agent of company 公司代理人
m<GJ1)%3i agent's fee 代理人费；经纪费
KF f6um aggregate 总计；总数；总体数字
j9 O"!9$vQ aggregate amount 总款额；总额
~Aoo\fN_U aggregate assets and liabilities 总体资产与负债
W XX08" aggregate at constant price 按固定价格计算的总体数字
Q mY1Bn?s aggregate demand 总需求
"a]Ff& T- aggregate gross position 总持仓量
='vkd=`Si aggregate limit 总限额
,_U3p , aggregate of salaries tax 合计薪俸税
89l{h8R aggregate performance 总体表现；总体业绩
OO-b*\QW aggregate supply 总体供应
!~a1xI~s aggregate surplus 总盈余
0RkiD8U5 aggregate total 整体总额
@W O>F G3 aggregate value 总值；合计价值
[ |d QZ aggregated basis 合计基准
9p%8VDF= aggregated net chargeable income 合计应课税入息实额
|s{[<; aggregation 合并计算；合计；总和
P P!} w aggregation of incomes of husband and wife 夫妇入息合并计算
~/1eF7 aggregation of property 财产的总和
/]hE? cmj agio 差价；贴水
gs9VCaIa 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》
Ukg iSv+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
D",~? 《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》
XZ1WY( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_sI\ ^yZd 《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》
kz?m `~1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
pb=yQ}. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~JSa]6:_+ agreement for a settlement 授产协议
jjU("b= agreement for assignment 转让协议
NiO|Aki{ agreement for sale 售卖协议；买卖协议
)@\m0bnF agreement for sale and purchase 买卖协议
X0Z r?$q
agreement for the payment of interest 支付利息协议
WJ
m:?, agreement for the repayment of money 还款协议
OE_> K w7q agreement of reinsurance 再保险协议
}q<% ![% Agricultural Bank of China 中国农业银行
0\Ga&Q0-(O air passenger departure tax 飞机乘客离境税
<O30X
!QuK Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
n ;0x\Q|S airport tax 机场税
qFg"!w alcohol duty 酒精税
YDdY'd`* alienation 让与；让渡；转让
g9oY K alimony 生活费；赡养费
p'`pO"EO All Ordinaries Index [AOI] 所有普通股指数
O"~BnA`d J all risks 全险；综合险
e y! { All Sales Record for Stock Market 《股票市场成交报告》
Hpq?I-g<^ Allied Capital Resources Limited 新联财务有限公司
d}_%xkC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n k-V{ '] allocation letter 拨款信件
[I4&E > allocation of fund 分配款项；预留款项
c &u~M=EW allocation of profit 利润分配；溢利分配
J<=k
[Q allocation warrant 拨款令
iJem9XXb allotment 分配；配股
oar `xH$C allotment notice 股份配售通知；配股通知
=EdLffU[J allotment of shares 股份分配
v
%GcNjZk5 allowable 可获宽免；免税的
wC4:OJ[d allowable business loss 可扣除的营业亏损
&W:R#/| allowable expenses 可扣税的支出
HE>sZ; allowance 免税额；津贴；备抵；准备金
/;\{zA$uC= allowance for debts 债项的免税额
YMTB4|{ allowance for depreciation by wear and tear 耗损折旧免税额
{ 0 vHgi allowance for funeral expenses 殡殓费的免税额
eE- c40Bae allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0Rze9od]$ allowance for repairs and outgoings 修葺及支出方面的免税额
l1wYN,rv allowance to debtor 给债务人的津贴
:c ^9\8S
alteration of capital 资本更改
#E #.`/4 alternate trustee 候补受托人
GPVqt"TY amalgamation 合并
PTFe>~vr* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M~#%
[?iU ambit of charges 征税范围；收费范围
7n*[r*$ amended valuation 经修订的估值
of>"qrdZ American Commodities Exchange 美国商品交易所
RmcQGQ American Express Bank Limited 美国运通银行
';OZP2 American Stock Exchange 美国证券交易所
a>/cVu'kz amortization 摊销
GUqhm$6a amount due from banks 存放银行同业的款项
DV">9{"5'] amount due from banks abroad 存放海外银行同业的款项
a54qv^IS amount due from holding companies 控股公司欠款
PDH00(#;+ amount due from local banks 存放本港银行同业的款项
6m!%X GZ T amount due to banks 银行同业的存款
N0 F|r8xS amount due to banks abroad 海外银行同业的存款
!JE=QG" amount due to holding companies 控股公司存款
qD?-&>dBWi amount due to local banks 本港银行同业的存款
=Zc
Vywz;+ amount due to outport banks 外埠银行同业的存款
QwL'5ws{q amount for note issue 发行纸币的款额
1xF< c < amount of bond 担保契据的款额
6fr @y=s2: amount of consideration 代价款额
'AjDB:Mt$ amount of contribution 供款数额
UM QsYD) amount of indebtedness 负债款额
BO 3%p amount of principal of the loan 贷款本金额
j/Rm~!q amount of rates chargeable 应征差饷数额
ZQQ0} amount of share capital 股本额
f}U@e0Lsb amount of sums assured 承保款额
% HK \ amount of variation 变动幅度
{Y#$ amount of vote 拨款数额
rS/}!|uAu amount payable 应付款额
>:yU bo) amount receivable 应收款额
hJcN*2 \: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x&PVsXdt5m analysis 分析
,@ *Srrw ancillary risk 附属风险
u Y'77,G_J annual account 周年帐目；周年帐目报表；年度决算；年结
i9%cpPrg8 annual accounting date 年结日期
S0uEz;cE annual allowance 每年免税额；年积金；年度津贴；年津
!p#+I= annual balance 年度余额
/"*eMe!= annual disposable income 每年可动用收入
_>"f&nb O annual estimates 周年预算
A]k-bX= s annual fee 年费
IU*w 'a annual general meeting 周年大会
~0ku,P #D annual growth rate 年增率；每年增长率
;`P}\Q{ annual long-term supplement 长期个案每年补助金
d:V6.7>, annual pensionable emolument 可供计算退休金的年薪
/o)o7$6Q annual report 年报
fX[6
{ Annual Report on the Consumer Price Index 《消费物价指数年报》
Z?}yPs Ob annual return 周年报表；周年申报表；每年报税表格
f.cQ p&&]r Annual Return Rules 《周年报表规则》
a6&+>\o annual review of consumer prices 每年消费物价回顾
E0Neo _7 annual roll-forward basis 逐年延展方式
!Hp H annual salary 年薪
WFBVAD annual statement 年度报表；年度决算表
]@D#<[5\ 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
'&#YaD="" annuitant 年金受益人
_jr'A -M annuity 年金
3.^T m+ C annuity contract 年金合约
F:o<E 42 annuity on human life 人寿年金
K
V-}:u( antecedent debt 先前的债项
@&G< Np` ante-dated cheque 倒填日期支票
c ii]-%J}c anticipated expenditure 预期开支
lIlmXjL0 anticipated net profit 预期纯利
M((]> * g anticipated revenue 预期收入
KNw{\Pz~w anti-inflation measure 反通货膨胀措施
@Ht7^rz+S anti-inflationary stance 反通货膨胀立场
Ct)l0J\XH apparent deficit 表面赤字
E 3 a^)S{ apparent financial solvency 表面偿债能力
n)'5h &# apparent partner 表面合伙人
5lc%GJybV application for personal assessment 个人入息课税申请书
l5R0^!t application of fund 资金应用
;H PQhN_ application to release as liquidator and to destruct the books of accounts and documents
m.K@g1 G 申请免除清盘人职务及毁灭帐簿与文件
AM ZWPU appointed actuary 委任精算师
;=?f0z< appointed auditor 委任核数师；委任审计师
dmkd.aP4 appointed trustee 委任的受托人
&S8Pnb)d appointer 委任人
pDg_^ | apportioned pro rata 按比例分摊
8'Y 7lOXS apportionment 分配；分摊
c< P ML|e Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
t'{\S_ apportionment formula 分摊方程式
U0Y;*_>4 apportionment of estate duty 遗产税的分摊
fZ*LxL appraisal 估价；评估
.<Lbv5m appreciable growth 可观增长
\~ :Uj~ appreciable impact 显着影响
AUk,sCxd appreciable increase 可观增长
3i c6!T#t" appreciation 增值；升值
EGKj1_ml appreciation against other currencies 相对其他货币升值
aj71oki) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
GWU"zWli]z appreciation tax 增值税
W]t!I}yPR appropriation 拨款；拨用；拨付
cxNb!G appropriation account 拨款帐目
SX4"HadV> Appropriation Bill 拨款法案
P})Iwk|Z appropriation-in-aid system 补助拨款办法
8<V O>WA>E approved assets 核准资产
L:(>ON approved basket stock 认可一篮子证券
E(; V. =I approved budget 核准预算
l-Q.@hG approved charitable donation 认可慈善捐款
;hsem,C h7 approved charitable institution 认可慈善机构
)Tmq E<[ approved currency 核准货币；认可货币
!) }3[h0 approved estimates 核准预算
Y<vsMf_U approved estimates of expenditure 核准开支预算
YR{%p Zp approved overseas insurer 核准海外保险人
?y@ RE approved overseas trust company 核准海外信托公司
.=nx5y z approved pooled investment fund 核准汇集投资基金
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approved provident fund scheme 认可公积金计划
;B'5B]A3 approved provision 核准拨款
yz CQ approved redeemable share 核准可赎回股份
dHtbl\6 approved regional stock 认可地区性证券
c)HHc0KD approved retirement scheme 认可退休金计划
9b/7~w . approved subordinated loan 核准附属贷款
J*lKXFq7 arbitrage 套戥；套汇；套利
l|O)B # arbitrageur 套戥者；套汇者
|Mm9QF;iA arbitrary amount 临时款项
H</Mh*Fl2G arrangement 措施；安排；协定
99\;jz7 arrears 欠款
$p)7k arrears of pay 欠付薪酬
"0nT:!BZ arrears of revenue 逾期未收税款；逾期未收的帐项
bvuoo/ articles of association 组织章程；组织细则；组织章程细则
@Y~R*^ n"} Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
yJh eni ascertainment of profit 确定利润
fn1G^a= "Asia Clear" “亚洲结算系统”
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E Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\1AtB c& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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b a Asian Development Fund [ADF] 亚洲发展基金
>z` ^Q [ Asian dollar bond 亚洲美元债券
RO([R=.`/ Asian dollar market 亚洲美元市场
Z ]1=nSv Asian dollar rate 亚洲美元利率
eu]t.Co[X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Nf#8V| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
RcASFBNpS asked price 沽盘；喊价；索价；卖方报价
!F |mCEU assessable income 应评税入息
{G+pI 2^ assessable loss 应评税亏损
O%g%*9 assessable profit 应评税利润
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assessable value 应评税值
g `)5g5 assessed profit 估定利润
lE8M.ho \ assessed value 经评估价值
0{8^)apII assessment 评税；评定；估价；评税单
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assessment number 评税编号；估价编号
3N 'f Hy assessment of additional tax 补加税评税
yC]xYn) assessment of performance 业绩评估；实绩评价
GAZw4 dz Assessor 评税主任
n>_EE w2/ asset price bubbles 资产价格泡沫
<h$Nh0 asset-backed securities 具资产保证的证券
1;\A./FVv assets accretion 资产增值
]<pnHh+2A assets and liabilities 资产与负债
"71,vUW assets betterment statement 资产递增表；资产改进表
Ag> E% N assets lending 实物放款；有抵押贷款
A?DgeSm assets of the company passing on the death 死者去世时转移的公司资产
&nc 0stuL assets pledged as security for liabilities 用作负债抵押的资产
aX oD{zA assets portfolio 资产投资组合
6O`s& T,t assets price 资产价格
>d`XR" _e assets quality 资产质素
hr T_0 FZV assets realization 资产变现
%<g(EKl assets refinancing arrangement 资产再集资安排
6 N%fJ assets securitization 资产证券化
C)7 T'[ assets situated outside Hong Kong 在香港以外地方的资产
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Sc assets stripping 削减资产；拆卖资产
CDy *8<-& assets value 资产值
/D]V3|@E assignee 承让人
X" hoDg assignment 转让；转让书；转让契
sG/mmZHYzr assignment of interest 权益转让
9(9+h]h+3 assignment of letters patent and trade mark 专利证书及商标转让
.%.kEJh` assignment of property 物业转让；物业转让书
JJ50(h)U assignment right 转让权
uB(16|W>S assignor 转让人
o)X(;o associate 有联系的人；有关连人士；相联者；合伙人；联系人
MWsjkI` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
WcCJ;z:S?k associate member 附属会员
!n=?H1@ associated body corporate 相联法人团体
Nh I&wl associated company 相联公司；联属公司
D # $Fj associated corporation 相联法团
BZ] 6W/0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ElAho3 W 公认会计师公会〔英国〕
I ^M %+\ Association of Futures Exchange Brokers 香港期货经纪协会
q(i^sE[y Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$`2rtF association of underwriters 承保人组织
fZ9 EE3 assumption of control 接管
yj^LX2x " assurance 担保；保险；转易；转易书
-xJ_5 assurance of interest 权益的转易
K tT.WHr(m at 19XX price 按一九ＸＸ年价格计算
<Rs# y: at a discount 按赔价计算；按贴水价格计算；打折扣
h\oAW?^ at a premium 按溢价计算；按升水价格计算
kQ,#NR/q6 at call 通知付款；按通知
}!5x1F! at constant market price 按固定市价计算
B! `Dj, _ at constant price 按固定价格计算
Zu4|1 W at cost 按成本计算
L|y4u;-Q at current market price 按当时市价计算；按现时市价计算
F{ :ZHCm at current price 按当时价格计算；按现时价格计算
0XrB+nt at factor cost 按要素成本计算；按生产要素成本计算
Ub0hISA at money-of-the-day price 按付款当日价格计算
!)jw o=l}J at or better 按指定或较佳价位〔买卖指令〕
W+A-<R h\ at par 按面值计算；平价
tQS j[Yl at sight 见票即付
Ywj=6 + ; at the close 按收市盘
z7[TgL7 at the opening 按开市盘
egB jr? attestation 见证；见证条款
bv.DW,l%' at-the-money option 平价期权
} {! #` 's attorney 受权人；受托代表人
)KZ1Z$< attornment 新拥有人承认书
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attributable profit 可归属利润
IETdL{`~ attributable share value 可归属股份价值
q P<n< Auckland Stock Exchange 奥克兰证券交易所
Sv *@ 3x auction 拍卖
ISQC{K']J auctioneer 拍卖商
}Pm>mQZ}, audit 审计；核数
uS9:cdH Audit Commission 审计署
]!u12^A{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
QHt;c 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〕
49)A.Bh&! audit review 帐目审查
HT]v S}s Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L53qQe j< audited account 审计帐目；经审计的帐目
Q^^.@FU"x audited annual account 经审计的周年帐目
\5+?wpH audited balance sheet 经审计的资产负债表
k,EI+lC X auditor 核数师；核数主任；审计师
{U$qxC]M auditor's certificate 核数师证明书；审计师证明书
3Y\7+975m auditor's report 核数师报告；审计师报告
hjuzVOE|W Aussie bond 澳元债券
_ %HpB= austerity budget 紧缩预算
8 1 \$X Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'~dE0ohWb Australia All Ordinaries Index 澳洲所有普通股票指数
5^Gv! XW Australian Dollar [AUD] 澳元
U6hT*126 Australian Options Market 澳大利亚期权市场
zeq P:goy Australian Securities Commission 澳洲证券事务监察委员会
IrJPP2Q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
pUvbIbg+ Australian Stock Exchange 澳大利亚证券交易所
Qg)=4(<Hr Austrian Schilling [ATS] 奥地利先令
#n= b*. authentication 认证；鉴证
k z A%.bP| authority to purchase 委托购买证；委购书
+]n.uA-`[a authorization 认可；核准；授权；授权书
G2FP|mf, authorization by direction 指示授权
; Nw . authorization by instruction 指令授权
-Jo8jE~>V authorization by warrant 令状授权
-IB f;"8f authorization of unit trust 单位信托的认可
Sm(QgZO[4 authorized agent 指定代理人
9Fe(],AzF authorized capital 法定资本
M`W%nvE DE authorized clerk 出市员
oo{5 : authorized dealer 认可交易商
~<M/<%o2* authorized financial institution 认可财务机构
sGNVZx authorized fund 认可基金
dg%Orvu z authorized fund house 获授权的基金公司；认可基金公司
9N H"Ik* authorized institution 认可机构
6 E9y[ %+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)P6n,\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]J^ 9iDTTA authorized insurer 获授权保险人；获认可承保人
.s4hFB^n authorized investment 特准投资项目
U] 2fV|Hn authorized person 获授权人
+k!Y]_&(:f authorized representative 获授权代表
r]x;J By authorized share capital 法定股本
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V?CM(1C automated quotation system 自动报价系统
B]PTe~n^ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4<S*g u*W 自动交易系统〔香港期货交易所有限公司〕
8:Yha4<Bv7 automatic adjustment mechanism 自动调整机制
$9 G RA M. automatic adjustment system 自动调整系统
^!]Hm&.a Automatic Clearing House 自动票据交换所
+ahr-v^R< automatic exchange rates accumulation system 自动化汇率累集系统
MC.,n$O}6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$}d| ~q\ automatic teller machine [ATM] 自动柜员机
Onr#p4U T autopay 自动转帐
Da)rzr|}>3 available assets 可用资产
Zk+J= Cwq} available fiscal reserve 现存财政储备
T-Od|T@[ available profit 可用利润
{ VC4rA Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&9CKI/K: average 平均；平均数；海损
F+ ;{s(wx average basic salary 平均基本薪金
o C]tEXJ average consumer expenditure 平均消费开支；一般消费开支
c65_E<5Z average cost 平均成本
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Mh0o" average cost of land production 增辟土地平均成本
R jO9E.nm average daily turnover 平均每日成交额
I0 y+,~\ average daily wage rate 平均每日工资率
=<-tD< average expenditure pattern 平均开支模式
5 5vpnRM average growth rate 平均增长率
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average net fixed assets 固定资产平均净值
@`:n +r5u average of relatives 相对价格平均数
E p % 5wR average price 平均价格
{~g (WxE average propensity to consume 平均消费倾向；一般消费倾向
6qA48:/F= average propensity to save 平均储蓄倾向；一般储蓄倾向
_=c>>X average rate 平均率
$9znRTFE j average revenue 平均收入；平均收益
@l9 qH1
average stock 平均库存；平均存货
0NLoqq average yearly rent 平均年租
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a avoidance of double taxation 避免双重课税
e&dE>m avoidance of tax 避税
