A:
T{3C3EE?] A share Ａ股；甲类股份
!cPiH6e O abatement of tax 减税；减扣免税额
ac"Pn?
q ABN AMRO Bank N.V. 荷兰银行
VXXo\LQUU above-the-line expenditure 线上项目支出；经常预算支出
l|z
'Lwwm5 above-the-line receipt 线上项目收入；经常预算收入
?9xaBWf ABSA Asia Limited 南非联合亚洲有限公司
?F]Yebp^ absolute change 绝对数值变更
Xd/gvg{??0 absolute expenditure 实际开支
\GS]jhEtn absolute guideline figure 绝对准则数字
(G $nN*rlu absolute interest 绝对权益
aKXaor@0f. absolute order of discharge 绝对破产解除令
Nq6~6Rr absolute profit margin 绝对利润幅度
A]" $O&l absolute value 实值；绝对值
opxVxjTT# absolutely vested interest 绝对既得权益
S%gb1's absorbed cost 已吸收成本；已分摊成本
.|
CcUmx absorption 吸收；分摊；合并
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.&t'W absorption rate 吸收率；摊配率；分摊率
[` ~YPUR* ACB Finance Limited 亚洲商业财务有限公司
sG`|| Kb;n acceptable form of reciprocity 合理的互惠条件
2-5AKm@K acceptable rate 适当利率；适当汇率
fH~InDT^ acceptance agreement 承兑协议
3&'ll51t acceptance for honour 参加承兑
. [DCL acceptor 承兑人；接受人；受票人
/3->TS acceptor for honour 参加承兑人
5('_7l accident insurance 意外保险
$~vy,^ Accident Insurance Association of Hong Kong 香港意外保险公会
p>4$&- accident insurance scheme 意外保险计划
J F!?i6V accident year basis 意外年度基准
~6m-2-14q accommodation 通融；贷款
zJJ
KLr; accommodation bill 通融票据；空头票据
P5/K?I~/So accommodation party 汇票代发人
7 sKN ` account balance 帐户余额；帐户结余
Fq/?0B8 account book 帐簿
jV
Yt=j*"V account collected in advance 预收款项
+^tq?PfE account current book 往来帐簿
YY-{&+, account of after-acquired property 事后取得的财产报告
`l,=iy$ account of defaulter 拖欠帐目
6}^0/ 76^, account payable 应付帐款
d2lOx|jt account payee only [A/C payee only] 只可转帐；存入收款人帐户
k_%2O k account receivable 应收帐款
b);Pw"_ 2 account receivable report 应收帐款报表
|d^r"wbs3 account statement 结单；帐单；会计财务报表
+;~JHx.~X account title 帐户名称；会计科目
_h>S7-X accountant's report 会计师报告
R r ! PU Accountant's Report Rules 会计师报告规则
ofbNg _K> accounting and auditing procedure 会计与审计程序；会计与核数程序
6OR5zXpk Accounting Arrangements 《会计安排》
S6-)N(3| accounting basis 会计基础
@k:f(c accounting by Official Receiver 破产管理署署长呈交的帐目
9z7^0Ruw Accounting Circular 《会计通告》
P\ \4 w)C accounting class 会计类别
2`>/y accounting date 记帐日期；会计结算日期
hNBv|&D# accounting for money 款项核算
<![tn#_ Accounting Officer 会计主任
V_f}Y8>e accounting period 会计报告期；会计期
#PUvrA2Zl accounting policy 会计政策；会计方针
Kt zoL#CT accounting practice 会计惯例
}&#R-eQT accounting principle 会计准则
= !7k/n'; accounting record 会计记录
p48M7OV accounting report 会计报告
0STtwfTr: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'teToE<i Accounting Society of China 中国会计学会
^|y6oj accounting statement 会计报表
JwWW w1 accounting system 会计制度；会计系统
*0]E4]ZO accounting transaction 会计事项；帐务交易
x&9}] E^< accounting treatment 会计处理
Qr]xj7\@i accounting year 会计年度
Q4e*Z9YJ accretion 增值；添加
H&jK|]UXoO accrual 应计项目；应累算数目
Sx)b~ * accrual basis 应计制；权责发生制
$3>k/*= accrual basis accounting 应计制会计；权责发生制会计
,JIjAm* 2 accrue 应累算；应计
}[ LME Z accrued benefit 应累算利益
tWR>I$O8F accrued charges 应计费用
>Ia{ZbQV accrued cumulative preference share dividend 应累算的累积优先股股息
H~%HTl accrued expenses 应累算费用
&ywAzGV{s accrued interest payable 应付利息；应计未付利息
Nq'Cuwsp accrued interest receivable 应收利息；应计未收利息
D QO~<E6c accrued right 累算权益
)W9W8>Cc5_ accruing profit 应累算的利润
@Ee{ GH^- accumulated fiscal reserve 累积财政储备
H59}d
oKH accumulated profit 累积利润；滚存溢利
: l>&5w; accumulated reserve 累积储备
%UZ_wsY\ accumulation of surplus income 累积收益盈余
z}\TS. acquired assets 既得资产
9bvz t8pc acquisition 收购；购置；取得
xc)A`(g acquisition cost 购置成本
1gk{|keh acquisition expenses 购置费用
K6< @DP+/ acquisition of 100% interest 收购全部股权
y1R 53u`;L acquisition of control 取得控制权
K{)N:|y%!$ acquisition of fixed assets 购置固定资产
1}+l L)-! acquisition of shell “买壳”
1A\Jh3;Q acquisition price 收购价
i zJa` K act of God 天灾
mh `~1aEr acting partner 执事合伙人
Eukj2 a active market 买卖活跃的市场；交投畅旺的市场；旺市
)RA$E`!b active partner 积极参与的合伙人
QX}O{LQR active trading 交投活跃
v0euvs actual circulation 实际流通
x'Pp! actual cost 实际成本
eh_ {- actual expenditure 实际开支；实际支出
$ Y uVM actual income 实际入息；实际收入；实际收益
c{4C4'GD actual market 现货市场
zf-)c1$*r actual price 现货价；实际价格
l>K z5re^ actual profit 实际利润
fw aq actual quotation 实盘；实际价位；实际报价
!f5I.r~ actual year basis 按实际年度计算
d`]| i:*q actuals 实货
l`c&nf6 actuarial investigation 精算调查
F<SMU4]YdG actuarial principle 精算原则
d|5V"U]W; actuarial report 精算师报告
>7%Gd-;l Actuarial Society of Hong Kong 香港精算学会
CVfQ actuarial valuation 精算师估值
k( l actuary 精算师
&?L
K>QV ad referendum agreement 暂定协议；有待覆核的协定
)>,;
GVu" ad valorem duty 从价税；按值征税
.ko8`J%%M ad valorem duty system 从价税制
1_JtD|Jy ad valorem fee 从价费
df@I C@`pB ad valorem tariff 从价关税
fNb2>1 additional allowance 额外免税额
heQ<%NIA" additional amount for unexpired risk 未过期风险的额外款额
{p J{UJKv? additional assessable profit 补加应评税利润
ioxs x>e< additional assessment 补加评税
gBM6{48GF additional commitment 额外承担
RC( fhqV additional commitment vote 额外承担拨款
W*A-CkrO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
DyeV
uB additional dependent parent allowance 供养父母额外免税额
= 7%1] additional provision 额外拨款
xb/L AlJ additional stamp duty 附加印花税
E_ _^>= additional tax 补加税罚款；补加税款
UeNa Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
SF$'$6x} adjudged bankrupt 被裁定破产
H}m%=?y @ adjudicated bankrupt 裁定破产人
E}eu]2=nU} adjudication fee 裁定费；评定印花税额手续费；评估契据费
y9W6e " adjudication of bankruptcy 裁定破产；宣告破产
yVA<-PlS< adjudication of insolvency 裁定无力偿还债务
lm'L-ZPN adjusted actual 经调整的实数；调整后的实数
L"|4
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xEv] V L : adjusted figure 经调整的数字；调整后的数额
?kBi9^)N4 adjusted liabilities 经调整的负债；调整后的负债
U$CAA5HV] adjusted loss 经调整的亏损；调整后的亏损
7/*Q?ic 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
[@ExR* adjusted profit 经调整的利润；调整后的利润
#$q~ZKB adjusted surplus 经调整的盈余额；调整后的盈余额
1=LI))nV adjusted value 经调整的价值；调整后的价值
TAfLC) adjustment 调整；修订；理算〔保险〕
5 :O7c Br adjustment centre 调剂中心
m$nT#@l5bH adjustment lag 调整过程的时间差距；调整时差
,G2]3
3Z adjustment mechanism 调整机制
^R\et.W`s adjustment of loss 亏损调整
!OwRx5 adjustment process 调整过程；调整程序
:4 9ttJl adjustment range 调整幅度
R.n:W;^` administered exchange rate 受管制汇率
EC[2rROn\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2c?-_OCy; administration expenses 行政费用
s7j#Yg administration fee 手续费；行政费
aju!A q54G administration in bankruptcy 破产管理
Y:|_M3&'o administration order 遗产管理令
8r"$o1! administrator 管理人；遗产管理人
{}F?eI administrator of the estate 遗产管理人
.hI3Uv8[ admission of debt 债项承认书
Yphru" \$ admission of proof 接纳债权证明
1rs`|iX5 advance 放贷款项；垫付款项；预支款项；预付款项
7R9S % advance account 暂支帐目；预付款帐户
?^TjG)e7 advance compensation 预付补偿金
7WZ).,qxY advance from shareholder 股东垫款
IIC1T{D}v advance pending reimbursement 预支以待日后付还
lwS6"2q advanced economy 先进经济体系
&Xr@nt0H advancement 预付；预付财产
:e9}k5kdk advances warrant 垫款令
fq^D<c{3 advancing 贷出
nX jf,J-T adverse balance 逆差
&?~OV:r9 adverse exchange 逆汇
*>otz5] advertisement addressed to shareholders 在报章刊登的致股东通告
xw?Mc {w advice for collection 托收通知书
_ _x2xtrH advice of drawing 提款通知书；汇票通知书
q, b6). advice of payment 付款通知
dWR0tS6vR` Advisory Committee [Securities and Futures Commission]
e[txJ*SuO 谘询委员会〔证券及期货事务监察委员会〕
SplEY!.k Advisory Committee on Diversification 经济多元化谘询委员会
U@ #YK v affidavit 誓章；遗产申报誓章
=4RXNWkud affidavit of no receipt 述明无收款的誓章
x13t@b affiliate 联号；联营公司；附属公司
Rw4"co6 affiliated company 附属公司；联号；联营公司
(r8Rb*OP affirmation [estate duty] 非宗教式宣誓〔遗产税〕
=`VA_xVu affordability 负担能力
8Ar5^.k African Development Bank [AfDB] 非洲开发银行
6{2LV&T=u after-acquired property 事后取得的财产
hh\\api after-hours dealing 市后交易
h oy+J/ after-tax profit 税后盈利；税后利润；税后溢利
1pe eecE agency agreement 代理协议
u\~dsD2)q agency expenses 代理机构的开支
wps`2`z agency fee 代理费
PnB%vS Agency Law 《代理法》
\@yx;}bdI agent 代理人；承销人
2-G he3 agent of company 公司代理人
_N`:NOM agent's fee 代理人费；经纪费
j3j<01rq aggregate 总计；总数；总体数字
#=)(t${7' aggregate amount 总款额；总额
h.\V;6 ly aggregate assets and liabilities 总体资产与负债
=-#>NlB$w aggregate at constant price 按固定价格计算的总体数字
D{h sa aggregate demand 总需求
_D%aT6,G+( aggregate gross position 总持仓量
=nQ"ye aggregate limit 总限额
}6#lE,\lM aggregate of salaries tax 合计薪俸税
5<o8prt B aggregate performance 总体表现；总体业绩
j$l[OZ:# aggregate supply 总体供应
/S2 9\^ aggregate surplus 总盈余
>Mml+4<5 aggregate total 整体总额
fhx_v^< X aggregate value 总值；合计价值
?L=@Zs aggregated basis 合计基准
bLMN9wGOgK aggregated net chargeable income 合计应课税入息实额
Rv9oK-S aggregation 合并计算；合计；总和
{J`Zl1_q aggregation of incomes of husband and wife 夫妇入息合并计算
wwnl_9a aggregation of property 财产的总和
[kf$8 2 agio 差价；贴水
!Pnvqgp/ 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》
$[ zy|Y( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
bzFwQi}> 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
!acm@"Ea Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BR1oE3in 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
R~40,$e{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O 0Fw!IQk 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0!v+ + agreement for a settlement 授产协议
I[|5 D Q agreement for assignment 转让协议
rCGyr}(NC agreement for sale 售卖协议；买卖协议
HCP' V agreement for sale and purchase 买卖协议
~Yrtz
agreement for the payment of interest 支付利息协议
`<I+(8]Uz agreement for the repayment of money 还款协议
[t^Z2a { agreement of reinsurance 再保险协议
7CfHL;+m<4 Agricultural Bank of China 中国农业银行
O`2;n.>\ air passenger departure tax 飞机乘客离境税
wLe P;u1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
8l( _{Y5(- airport tax 机场税
fV CpG~&t alcohol duty 酒精税
.ztO._J7f alienation 让与；让渡；转让
y8T %g( alimony 生活费；赡养费
hL:n9G All Ordinaries Index [AOI] 所有普通股指数
[a~|{~?8 all risks 全险；综合险
IY$H M3t7 All Sales Record for Stock Market 《股票市场成交报告》
]IQTf5n Allied Capital Resources Limited 新联财务有限公司
G(7!3a+ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
K07b#`NF6 allocation letter 拨款信件
y p%7zrU allocation of fund 分配款项；预留款项
lp`raN No allocation of profit 利润分配；溢利分配
3ZNm ,{ allocation warrant 拨款令
ZJev_mj allotment 分配；配股
P;R`22 \3 allotment notice 股份配售通知；配股通知
ur\v[ k= allotment of shares 股份分配
Sp+ zP-3 allowable 可获宽免；免税的
;q:.&dak1 allowable business loss 可扣除的营业亏损
c`]_Q1'30w allowable expenses 可扣税的支出
{Lj]++`fB] allowance 免税额；津贴；备抵；准备金
k@1\ULo allowance for debts 债项的免税额
0eQwi l@ allowance for depreciation by wear and tear 耗损折旧免税额
_F|oL| allowance for funeral expenses 殡殓费的免税额
9!hiCqA& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
% %[ "& allowance for repairs and outgoings 修葺及支出方面的免税额
K CR6@{@ allowance to debtor 给债务人的津贴
<d xc"A alteration of capital 资本更改
Ps3wg=ni[ alternate trustee 候补受托人
<ptZY.8N amalgamation 合并
:BLD &mb"Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
VUF^ r7e ambit of charges 征税范围；收费范围
P qFK*^)s amended valuation 经修订的估值
}:UNL^e? American Commodities Exchange 美国商品交易所
]qZs^kQ American Express Bank Limited 美国运通银行
Y#3<w American Stock Exchange 美国证券交易所
E0XfM B]+ amortization 摊销
b(8#*S!U amount due from banks 存放银行同业的款项
Yj+p^@{S2P amount due from banks abroad 存放海外银行同业的款项
OZ2gIK amount due from holding companies 控股公司欠款
n_[;2XQQ amount due from local banks 存放本港银行同业的款项
d+ P<nI/| amount due to banks 银行同业的存款
s)HLFdis @ amount due to banks abroad 海外银行同业的存款
V4]t=3> amount due to holding companies 控股公司存款
gzS6{570 amount due to local banks 本港银行同业的存款
?[#nh@mI amount due to outport banks 外埠银行同业的存款
X-$~j+YC amount for note issue 发行纸币的款额
{j%'EJ5 amount of bond 担保契据的款额
Dh=?Hzw amount of consideration 代价款额
<=;#I_E#E amount of contribution 供款数额
aw
z(W > amount of indebtedness 负债款额
3z$9jN/<u amount of principal of the loan 贷款本金额
"M.\Z9BCt amount of rates chargeable 应征差饷数额
'l, ym~R amount of share capital 股本额
d{?X:*F amount of sums assured 承保款额
L F\4>(C2g amount of variation 变动幅度
F91'5D,u0 amount of vote 拨款数额
}Gmwm|`* amount payable 应付款额
|E/ r64T amount receivable 应收款额
`w@8i[2J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
L;d(|7BV v analysis 分析
5;{Q >n ancillary risk 附属风险
Ke0 j8| annual account 周年帐目；周年帐目报表；年度决算；年结
:77dl/d% annual accounting date 年结日期
]"Y?
ZS;H annual allowance 每年免税额；年积金；年度津贴；年津
G:'hT=8 annual balance 年度余额
xVOoYr > O annual disposable income 每年可动用收入
fU y:TCS annual estimates 周年预算
$n |)M+d annual fee 年费
|X :"AH"S annual general meeting 周年大会
X
wvH annual growth rate 年增率；每年增长率
B%P g:| annual long-term supplement 长期个案每年补助金
V^9c:!aI annual pensionable emolument 可供计算退休金的年薪
'!8'Xo@Go3 annual report 年报
O,m0Xb2s]~ Annual Report on the Consumer Price Index 《消费物价指数年报》
M`6rI annual return 周年报表；周年申报表；每年报税表格
6_`9
4+ Annual Return Rules 《周年报表规则》
QDO.&G2 annual review of consumer prices 每年消费物价回顾
9F[k;U w annual roll-forward basis 逐年延展方式
^Ec);Z annual salary 年薪
bb@@QzR annual statement 年度报表；年度决算表
t=
=+SHGP 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
`c ee tr= annuitant 年金受益人
D?yiK=:08` annuity 年金
~4e4G yx c annuity contract 年金合约
m Q# 0c_ annuity on human life 人寿年金
p:kHb@ antecedent debt 先前的债项
XxXMtiZ6 ante-dated cheque 倒填日期支票
'Em5AA`> anticipated expenditure 预期开支
WCf?_\cG anticipated net profit 预期纯利
(^x , anticipated revenue 预期收入
/l o;:)AiP anti-inflation measure 反通货膨胀措施
KxZup\\:v anti-inflationary stance 反通货膨胀立场
hzG+s# apparent deficit 表面赤字
>NL4& MV: apparent financial solvency 表面偿债能力
$9LI v apparent partner 表面合伙人
$\:;N]Cs~0 application for personal assessment 个人入息课税申请书
BhJag L ^o application of fund 资金应用
zQpF, N<b application to release as liquidator and to destruct the books of accounts and documents
3zdm-5R.b 申请免除清盘人职务及毁灭帐簿与文件
:Kc9k(3&r appointed actuary 委任精算师
8R G U^& appointed auditor 委任核数师；委任审计师
. d}7c! appointed trustee 委任的受托人
jIpc^iu`, appointer 委任人
ei T G apportioned pro rata 按比例分摊
kkvG= apportionment 分配；分摊
[FhFeW> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
b/>L}/^PM apportionment formula 分摊方程式
){~]-VK apportionment of estate duty 遗产税的分摊
%d3KE|&u appraisal 估价；评估
14U:.Q appreciable growth 可观增长
P*9vs %W appreciable impact 显着影响
Jat|n97$ appreciable increase 可观增长
'Ipp1a
Z_M appreciation 增值；升值
" ,9QqgY+ appreciation against other currencies 相对其他货币升值
M`1pze_A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
t@hE}R appreciation tax 增值税
<$ H-/~Y appropriation 拨款；拨用；拨付
X,+M? appropriation account 拨款帐目
G)|s(C! Appropriation Bill 拨款法案
=\[}@Kh appropriation-in-aid system 补助拨款办法
-SF *DZ approved assets 核准资产
~57.0?IK approved basket stock 认可一篮子证券
uH"W07 approved budget 核准预算
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approved charitable donation 认可慈善捐款
QC/%|M0 { approved charitable institution 认可慈善机构
> St]MS approved currency 核准货币；认可货币
\piH dVD approved estimates 核准预算
)HaW# ,XB approved estimates of expenditure 核准开支预算
]Ak/:pu approved overseas insurer 核准海外保险人
Zt3Y<3o approved overseas trust company 核准海外信托公司
1MVz u7 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
+;@p'af!9 approved provision 核准拨款
1$A7 BP approved redeemable share 核准可赎回股份
5;:P^[cH9 approved regional stock 认可地区性证券
eyUhM jd approved retirement scheme 认可退休金计划
P&3Z,f0 approved subordinated loan 核准附属贷款
nqnVFkGd9 arbitrage 套戥；套汇；套利
7[ 82~jM[ arbitrageur 套戥者；套汇者
Q^p> hda arbitrary amount 临时款项
},tN{() arrangement 措施；安排；协定
m+3U[KKvG arrears 欠款
/ *$B arrears of pay 欠付薪酬
N^Bjw?3 arrears of revenue 逾期未收税款；逾期未收的帐项
[ pAW' : articles of association 组织章程；组织细则；组织章程细则
,m"0Bu2 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
qFV }Y0w ascertainment of profit 确定利润
`X mT)C "Asia Clear" “亚洲结算系统”
P Pj_NV Asia Commercial Bank Ltd. 亚洲商业银行有限公司
295U< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
u)Nm jW Asian Development Fund [ADF] 亚洲发展基金
J.t tJOP Asian dollar bond 亚洲美元债券
pb `!_GmB Asian dollar market 亚洲美元市场
mrc% 6Ri Asian dollar rate 亚洲美元利率
cq?&edjP Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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K= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
zJx O\ asked price 沽盘；喊价；索价；卖方报价
&@&0n)VTd assessable income 应评税入息
T^b62j'b5_ assessable loss 应评税亏损
PF6w'T 5 assessable profit 应评税利润
7BNu.5*y assessable value 应评税值
/kK%}L_D assessed profit 估定利润
?H 30 assessed value 经评估价值
0q4E^}iR assessment 评税；评定；估价；评税单
n91@{U)QJ3 assessment number 评税编号；估价编号
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nIl$9 assessment of additional tax 补加税评税
I4Y; 9Gg assessment of performance 业绩评估；实绩评价
v \xuq` Assessor 评税主任
x!@ 3.$ asset price bubbles 资产价格泡沫
/a'c P asset-backed securities 具资产保证的证券
8dBG ZwyET assets accretion 资产增值
+ f+#W assets and liabilities 资产与负债
<"}Gvi assets betterment statement 资产递增表；资产改进表
I z^lED assets lending 实物放款；有抵押贷款
&a/F"?9jL assets of the company passing on the death 死者去世时转移的公司资产
FxK2 1 assets pledged as security for liabilities 用作负债抵押的资产
S8S<> W assets portfolio 资产投资组合
,xhB assets price 资产价格
O)Wc\- assets quality 资产质素
df'xx)kW assets realization 资产变现
3Mlwq'pzD assets refinancing arrangement 资产再集资安排
vwc)d{ND assets securitization 资产证券化
7y/Pch assets situated outside Hong Kong 在香港以外地方的资产
)|Il@unp/ assets stripping 削减资产；拆卖资产
8Ev,9 assets value 资产值
[Y% H8} assignee 承让人
@a[Y[F S assignment 转让；转让书；转让契
.5ItH^ assignment of interest 权益转让
s{30#^1R assignment of letters patent and trade mark 专利证书及商标转让
S1`;2mAf* assignment of property 物业转让；物业转让书
KcW]"K>p! assignment right 转让权
r6x"D3 assignor 转让人
Z'@a@Y+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
l7p*: :(9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!(&N{NH9 associate member 附属会员
v[}g+3a associated body corporate 相联法人团体
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9 s< associated company 相联公司；联属公司
s?}m~Pl associated corporation 相联法团
/-mo8]J#2~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
E+tV7xa~ 公认会计师公会〔英国〕
CSBk Association of Futures Exchange Brokers 香港期货经纪协会
) ]W|i9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
VvS ^f association of underwriters 承保人组织
.&Q'aOg assumption of control 接管
L FncY(b assurance 担保；保险；转易；转易书
YtWO=+rX assurance of interest 权益的转易
\i}:Vb(^ at 19XX price 按一九ＸＸ年价格计算
+hW^wqk/. at a discount 按赔价计算；按贴水价格计算；打折扣
j/h> G,>T= at a premium 按溢价计算；按升水价格计算
z4UJo!{S at call 通知付款；按通知
' u)zQAaw. at constant market price 按固定市价计算
kpQXnDm 2 at constant price 按固定价格计算
!K0:0: at cost 按成本计算
zH T22o56X at current market price 按当时市价计算；按现时市价计算
tt%lDr1A) at current price 按当时价格计算；按现时价格计算
a2 vZ' at factor cost 按要素成本计算；按生产要素成本计算
U> @st=" at money-of-the-day price 按付款当日价格计算
h M/:zC: at or better 按指定或较佳价位〔买卖指令〕
%^){)#6w at par 按面值计算；平价
J s'#= at sight 见票即付
g6wL\g{29 at the close 按收市盘
4|EV`t}E V at the opening 按开市盘
e ; # "t attestation 见证；见证条款
) q>mt/, at-the-money option 平价期权
[!Jd.z m attorney 受权人；受托代表人
.]IidsgM attornment 新拥有人承认书
W :qQ attributable profit 可归属利润
1(;_1@P attributable share value 可归属股份价值
QsN%a>t Auckland Stock Exchange 奥克兰证券交易所
ov@N13 ,$ auction 拍卖
Sj`GP p auctioneer 拍卖商
;n"Nv }<C audit 审计；核数
$7~T+fmF Audit Commission 审计署
3EHn}#+U Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
c8"9Lv 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
7: cm BkXm audit review 帐目审查
F6v N{ FI Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C@$!'^ 61 audited account 审计帐目；经审计的帐目
Y#A0 ud, audited annual account 经审计的周年帐目
7w_cKR1; audited balance sheet 经审计的资产负债表
bL)7 /E auditor 核数师；核数主任；审计师
!}[,ODJ4 d auditor's certificate 核数师证明书；审计师证明书
@ 7WWoy auditor's report 核数师报告；审计师报告
{~lVe GBp Aussie bond 澳元债券
RdtF5#\z austerity budget 紧缩预算
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jz^Q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
UF$JVb Australia All Ordinaries Index 澳洲所有普通股票指数
Z W VN(U Australian Dollar [AUD] 澳元
kg@Okz N% Australian Options Market 澳大利亚期权市场
/@!%/Kl Australian Securities Commission 澳洲证券事务监察委员会
'%} k"&t$i Australian Society of Certified Practising Accountants 澳洲执业会计师公会
HLa3lUo Australian Stock Exchange 澳大利亚证券交易所
~%8T_R /3 Austrian Schilling [ATS] 奥地利先令
2^*a$ OJ authentication 认证；鉴证
&.ENcEic authority to purchase 委托购买证；委购书
aSy^( WN8 authorization 认可；核准；授权；授权书
.Zzx W authorization by direction 指示授权
K:os fd authorization by instruction 指令授权
;]/emw=a authorization by warrant 令状授权
GW[g!6 6^ authorization of unit trust 单位信托的认可
/&` sB| authorized agent 指定代理人
f=f8) +5 authorized capital 法定资本
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authorized clerk 出市员
X:c k authorized dealer 认可交易商
$}* bZ~ authorized financial institution 认可财务机构
YaWZOuxm authorized fund 认可基金
W>*9T? authorized fund house 获授权的基金公司；认可基金公司
YH
5jvvOI authorized institution 认可机构
1%R8q=_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
n&4 4Acs[ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
oQ=v:P] authorized insurer 获授权保险人；获认可承保人
_$oN"pj authorized investment 特准投资项目
l4:5(1 authorized person 获授权人
v*&WxP^Gm authorized representative 获授权代表
VXM5
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U h9p ,AV automated quotation system 自动报价系统
tE~OWjL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?$>#FKrt 自动交易系统〔香港期货交易所有限公司〕
wTu_Am automatic adjustment mechanism 自动调整机制
?aMV{H*Q* automatic adjustment system 自动调整系统
o rGkS<P Automatic Clearing House 自动票据交换所
GO|1O|? automatic exchange rates accumulation system 自动化汇率累集系统
Uzx,aYo X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
3/j^Ao\fw automatic teller machine [ATM] 自动柜员机
ry2ZVIFa autopay 自动转帐
|6 ZH+6[ available assets 可用资产
N3Yf 3rK available fiscal reserve 现存财政储备
[X"F}ph available profit 可用利润
fH#*r|~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
49gm=XPm average 平均；平均数；海损
gHB*u!w7Z average basic salary 平均基本薪金
^ |xSU_wa average consumer expenditure 平均消费开支；一般消费开支
}r+(Z.BHM average cost 平均成本
</.9QV average cost of land production 增辟土地平均成本
g"F &~y/p average daily turnover 平均每日成交额
+kMVl_` V average daily wage rate 平均每日工资率
) Ekd average expenditure pattern 平均开支模式
!P_8D*^9 average growth rate 平均增长率
_ yu d average net fixed assets 固定资产平均净值
=tS1|_ average of relatives 相对价格平均数
0pC}+
+ average price 平均价格
9}=]oX!+V average propensity to consume 平均消费倾向；一般消费倾向
; F/yS2p average propensity to save 平均储蓄倾向；一般储蓄倾向
q$<M 2 average rate 平均率
\$iU#Z average revenue 平均收入；平均收益
_~{Nco7T average stock 平均库存；平均存货
!ULU#2'1 average yearly rent 平均年租
CX e2G5 avoidance of double taxation 避免双重课税
C`++r > avoidance of tax 避税
