A:
Ts[_u@ A share Ａ股；甲类股份
=JEv,ZGT3 abatement of tax 减税；减扣免税额
6:[dj*KGmT ABN AMRO Bank N.V. 荷兰银行
VU(v3^1" above-the-line expenditure 线上项目支出；经常预算支出
>V?eog %~ above-the-line receipt 线上项目收入；经常预算收入
-` kW&I0 ABSA Asia Limited 南非联合亚洲有限公司
i Dp)FQ$ absolute change 绝对数值变更
D9=KXo^ absolute expenditure 实际开支
eK?MKe absolute guideline figure 绝对准则数字
t7Iv?5]N absolute interest 绝对权益
% K lrSo absolute order of discharge 绝对破产解除令
x.!V^HQSN absolute profit margin 绝对利润幅度
ZF9z~9 absolute value 实值；绝对值
]?kZni8j_ absolutely vested interest 绝对既得权益
F3@phu${ absorbed cost 已吸收成本；已分摊成本
{ OkV %Q< absorption 吸收；分摊；合并
p YZmz absorption rate 吸收率；摊配率；分摊率
.+3g*Dv{& ACB Finance Limited 亚洲商业财务有限公司
yy^q2P acceptable form of reciprocity 合理的互惠条件
'4+
ur` acceptable rate 适当利率；适当汇率
-hGk?_Nqa/ acceptance agreement 承兑协议
6 l|DU7i acceptance for honour 参加承兑
9k '7832u acceptor 承兑人；接受人；受票人
30#s a GV acceptor for honour 参加承兑人
/tx]5`#@7] accident insurance 意外保险
;~ )5s' Accident Insurance Association of Hong Kong 香港意外保险公会
y| i,| accident insurance scheme 意外保险计划
? r
"{ }% accident year basis 意外年度基准
|^"1{7) accommodation 通融；贷款
)Xz,j9GzJS accommodation bill 通融票据；空头票据
r xvx accommodation party 汇票代发人
MDZ640-Y account balance 帐户余额；帐户结余
KK/tu+" account book 帐簿
2> x F){` account collected in advance 预收款项
np"\1 9^ account current book 往来帐簿
X;
\+<LE account of after-acquired property 事后取得的财产报告
a
od-3"7[ account of defaulter 拖欠帐目
|}s* E_/[ account payable 应付帐款
b.JuI account payee only [A/C payee only] 只可转帐；存入收款人帐户
VK\X&Y3l account receivable 应收帐款
jKAEm account receivable report 应收帐款报表
DZ'P@f)] account statement 结单；帐单；会计财务报表
{0Yf]FQb-a account title 帐户名称；会计科目
y*jp79G accountant's report 会计师报告
*SbMqASv4G Accountant's Report Rules 会计师报告规则
taHJ u b accounting and auditing procedure 会计与审计程序；会计与核数程序
vA F
"n Accounting Arrangements 《会计安排》
,F8 Y n5 h accounting basis 会计基础
gZ3u=uME accounting by Official Receiver 破产管理署署长呈交的帐目
Xv5wJlc!d Accounting Circular 《会计通告》
D[[|")Fn accounting class 会计类别
r"gJX accounting date 记帐日期；会计结算日期
Pe_W;q. accounting for money 款项核算
p?%y82E Accounting Officer 会计主任
P:K5",) accounting period 会计报告期；会计期
ul6]! Iy accounting policy 会计政策；会计方针
qdJ=lhHM} accounting practice 会计惯例
?4#Li~q accounting principle 会计准则
F4-$~ v@ accounting record 会计记录
K *vt;L accounting report 会计报告
In"ZIKaC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@ su^0 9n Accounting Society of China 中国会计学会
|/|5UiX7 accounting statement 会计报表
b5dD/-Vj accounting system 会计制度；会计系统
E1 aHKjLQ accounting transaction 会计事项；帐务交易
KI iO accounting treatment 会计处理
6EoMt@7g accounting year 会计年度
W dK #ZOR accretion 增值；添加
?DS@e@lx accrual 应计项目；应累算数目
c ( f accrual basis 应计制；权责发生制
T?CdZc. accrual basis accounting 应计制会计；权责发生制会计
F `9xVnK= accrue 应累算；应计
lBL ARz&c# accrued benefit 应累算利益
Af~$TyX accrued charges 应计费用
t: x \kp accrued cumulative preference share dividend 应累算的累积优先股股息
b;B%q$sntC accrued expenses 应累算费用
wtLO!=B accrued interest payable 应付利息；应计未付利息
PFlNo` iO accrued interest receivable 应收利息；应计未收利息
Gi|w}j_ accrued right 累算权益
$t'MSlF accruing profit 应累算的利润
y4
#>X accumulated fiscal reserve 累积财政储备
R6<X%*&% accumulated profit 累积利润；滚存溢利
}z'8Bu accumulated reserve 累积储备
j;+b0(53 accumulation of surplus income 累积收益盈余
$lfn(b, acquired assets 既得资产
aB 2F C$z acquisition 收购；购置；取得
b4%??"&<Y acquisition cost 购置成本
g-4M3of acquisition expenses 购置费用
w _ "E*9 acquisition of 100% interest 收购全部股权
ONB{_X? acquisition of control 取得控制权
@ p 9i acquisition of fixed assets 购置固定资产
)Yh+c=6
? acquisition of shell “买壳”
gS!:+G% acquisition price 收购价
t9GR69v:? act of God 天灾
@muRxi acting partner 执事合伙人
ehGLk7@7& active market 买卖活跃的市场；交投畅旺的市场；旺市
HYD'.uj active partner 积极参与的合伙人
htO +z7 active trading 交投活跃
Y!aSs3c actual circulation 实际流通
>NGj
=L< actual cost 实际成本
<[a=ceL]| actual expenditure 实际开支；实际支出
r!|6:G+Q actual income 实际入息；实际收入；实际收益
WH# 1 zv actual market 现货市场
> y m,{EHK actual price 现货价；实际价格
K e;E1S-~ actual profit 实际利润
q<x/Ha t) actual quotation 实盘；实际价位；实际报价
TM__I\+Q actual year basis 按实际年度计算
n$A9_cHF7 actuals 实货
Pf")e,u$ actuarial investigation 精算调查
<6%?OJhp actuarial principle 精算原则
58}U^IW actuarial report 精算师报告
6IN
e@ Actuarial Society of Hong Kong 香港精算学会
U#7#aeI actuarial valuation 精算师估值
p}}R -D&K actuary 精算师
H*?t^ ad referendum agreement 暂定协议；有待覆核的协定
Ea=8}6`s ad valorem duty 从价税；按值征税
jKz$@gP ad valorem duty system 从价税制
y>8sZuH0 ad valorem fee 从价费
nSDMOyj+ ad valorem tariff 从价关税
zH 72'"w additional allowance 额外免税额
m +`c S=-. additional amount for unexpired risk 未过期风险的额外款额
]\-A;}\e additional assessable profit 补加应评税利润
ch* 8B(: additional assessment 补加评税
&@X<zWg additional commitment 额外承担
p %up)]?0 additional commitment vote 额外承担拨款
Pa>AWOG' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
\i>?q additional dependent parent allowance 供养父母额外免税额
Fk&c=V;SU additional provision 额外拨款
x /(^7#u, additional stamp duty 附加印花税
W<h)HhyG additional tax 补加税罚款；补加税款
k& M;,e3v6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{r,.!;mHu adjudged bankrupt 被裁定破产
]? c
B:} adjudicated bankrupt 裁定破产人
Ye%~I`@? adjudication fee 裁定费；评定印花税额手续费；评估契据费
ydEoC$?0 adjudication of bankruptcy 裁定破产；宣告破产
xWH.^o," adjudication of insolvency 裁定无力偿还债务
?> 9/#Nv adjusted actual 经调整的实数；调整后的实数
rET\n(AJ adjusted current assets 经调整的流动资产；调整后的流动资产
x;O[c3 I adjusted figure 经调整的数字；调整后的数额
q^@Q"J =v adjusted liabilities 经调整的负债；调整后的负债
7(1|xYCx$ adjusted loss 经调整的亏损；调整后的亏损
^ x ]r`b 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
( q/e1L-S adjusted profit 经调整的利润；调整后的利润
B9 _ X;c adjusted surplus 经调整的盈余额；调整后的盈余额
!NK1MU?T) adjusted value 经调整的价值；调整后的价值
~Py`P' + adjustment 调整；修订；理算〔保险〕
;DQ ZT adjustment centre 调剂中心
wA ,6bj adjustment lag 调整过程的时间差距；调整时差
* xAqnk
adjustment mechanism 调整机制
~f2z]JLr: adjustment of loss 亏损调整
x`eo"5.$ adjustment process 调整过程；调整程序
$j%'{) gK adjustment range 调整幅度
Ot0a p$ & administered exchange rate 受管制汇率
(!u~ CZ; Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.fqN|[> administration expenses 行政费用
c1(RuP:S administration fee 手续费；行政费
.|KyNBn administration in bankruptcy 破产管理
G{~J|{t\yz administration order 遗产管理令
@,j*wnR administrator 管理人；遗产管理人
@f>-^ administrator of the estate 遗产管理人
b}$+H/V admission of debt 债项承认书
oi7@s 0@ admission of proof 接纳债权证明
E:_ZA advance 放贷款项；垫付款项；预支款项；预付款项
RF$eQzW advance account 暂支帐目；预付款帐户
d UE,U= advance compensation 预付补偿金
.<0ye_S'y advance from shareholder 股东垫款
-a}Dp~j advance pending reimbursement 预支以待日后付还
5+0gR
&|j advanced economy 先进经济体系
Lz}OwKl advancement 预付；预付财产
y%$AhRk*U advances warrant 垫款令
l+K'beP advancing 贷出
h%na>G adverse balance 逆差
tPWLg), adverse exchange 逆汇
oN~&_*FE advertisement addressed to shareholders 在报章刊登的致股东通告
T3.&R#1M8- advice for collection 托收通知书
caR<Kb:;* advice of drawing 提款通知书；汇票通知书
.^33MWu6 advice of payment 付款通知
aH(J,XY Advisory Committee [Securities and Futures Commission]
,Q$ q= E;X 谘询委员会〔证券及期货事务监察委员会〕
GTPHVp&y Advisory Committee on Diversification 经济多元化谘询委员会
F@7jx:tI affidavit 誓章；遗产申报誓章
bn&TF3b affidavit of no receipt 述明无收款的誓章
"m$##X\ affiliate 联号；联营公司；附属公司
IZ-1c1
affiliated company 附属公司；联号；联营公司
J 9nX"Sb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
PCee<W_%YE affordability 负担能力
/ y40(l? African Development Bank [AfDB] 非洲开发银行
\[i1JG after-acquired property 事后取得的财产
`,*3[ after-hours dealing 市后交易
[ZwjOi:) after-tax profit 税后盈利；税后利润；税后溢利
WF+99?75 agency agreement 代理协议
<]t%8GB2V agency expenses 代理机构的开支
z]y.W`i agency fee 代理费
wo{gG? B Agency Law 《代理法》
|Pax =oJ\M agent 代理人；承销人
] )\Pqn( agent of company 公司代理人
'?' l;#^i< agent's fee 代理人费；经纪费
c9
eM/*: aggregate 总计；总数；总体数字
cxC6n%!;y aggregate amount 总款额；总额
x_Y!5yg
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qH >d aggregate at constant price 按固定价格计算的总体数字
3BUSv#w{i aggregate demand 总需求
Ms#M+[ a aggregate gross position 总持仓量
!;v|' I aggregate limit 总限额
# $07:UJ aggregate of salaries tax 合计薪俸税
X=&ET)8-Y aggregate performance 总体表现；总体业绩
',@3 >T** aggregate supply 总体供应
^98~U\ar aggregate surplus 总盈余
ifQ*,+@fxR aggregate total 整体总额
f|c{5$N! aggregate value 总值；合计价值
%3 -y[f aggregated basis 合计基准
.f2bNnB~pP aggregated net chargeable income 合计应课税入息实额
BoWg0*5xb aggregation 合并计算；合计；总和
-zgI_u9=EB aggregation of incomes of husband and wife 夫妇入息合并计算
`5.'_3 aggregation of property 财产的总和
8C:z"@ o agio 差价；贴水
I-*S&SiXjI 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》
B hGu!Y6f Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5r|,CQ7o 《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》
OX!tsARC@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
n5NsmVW \x 《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》
ES7>H Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-<!NXm|kvz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}B+C ~ @j agreement for a settlement 授产协议
j{A y\n ( agreement for assignment 转让协议
"Ac-tzhE agreement for sale 售卖协议；买卖协议
DV-d(@`K agreement for sale and purchase 买卖协议
dn+KH+v agreement for the payment of interest 支付利息协议
}< SQ agreement for the repayment of money 还款协议
E6ElNgL agreement of reinsurance 再保险协议
K=k"a Agricultural Bank of China 中国农业银行
n
M*%o- air passenger departure tax 飞机乘客离境税
}2.`N%[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/nNN,hz airport tax 机场税
J=I:CD% alcohol duty 酒精税
PiIpnoM alienation 让与；让渡；转让
Vn }0} Jz alimony 生活费；赡养费
?P`K7 All Ordinaries Index [AOI] 所有普通股指数
-;m0R all risks 全险；综合险
q,|j]+ 9q All Sales Record for Stock Market 《股票市场成交报告》
l<LI7Z]A Allied Capital Resources Limited 新联财务有限公司
AJ`h9 %B all-items index [Consumer Price Index] 总指数〔消费物价指数〕
BM
.~ 5\ allocation letter 拨款信件
'Aq{UGN allocation of fund 分配款项；预留款项
06Sc eq allocation of profit 利润分配；溢利分配
v%z=ysA allocation warrant 拨款令
NP3 y+s allotment 分配；配股
[EXs allotment notice 股份配售通知；配股通知
[D4SW# allotment of shares 股份分配
*C*U5~Zq7: allowable 可获宽免；免税的
E
KLyma&}Y allowable business loss 可扣除的营业亏损
]MitOkX allowable expenses 可扣税的支出
k fY}S allowance 免税额；津贴；备抵；准备金
DU/] allowance for debts 债项的免税额
<)c)%'v allowance for depreciation by wear and tear 耗损折旧免税额
9IfmW^0 allowance for funeral expenses 殡殓费的免税额
;))+>%SGCt allowance for inflation 为通货膨胀而预留的款项；通胀准备金
q ^N7 I@Y allowance for repairs and outgoings 修葺及支出方面的免税额
l4 YJ c allowance to debtor 给债务人的津贴
{ @{']Y alteration of capital 资本更改
k 2 t F} alternate trustee 候补受托人
@9RM9zK.q amalgamation 合并
{q J1ko)$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
L+i=VGm0 ambit of charges 征税范围；收费范围
BG]#o| KW amended valuation 经修订的估值
?X<eV1a American Commodities Exchange 美国商品交易所
Zt{[ *~ American Express Bank Limited 美国运通银行
L48 _96 American Stock Exchange 美国证券交易所
rcG"o\g@+ amortization 摊销
,m|h<faZL amount due from banks 存放银行同业的款项
LYK "( C amount due from banks abroad 存放海外银行同业的款项
}!.(n=idZ amount due from holding companies 控股公司欠款
YZ8>Ow Qz2 amount due from local banks 存放本港银行同业的款项
0-Ku7<a amount due to banks 银行同业的存款
V5>B])yQ amount due to banks abroad 海外银行同业的存款
> jLY" amount due to holding companies 控股公司存款
O-hAFKx amount due to local banks 本港银行同业的存款
@:vwb\azVD amount due to outport banks 外埠银行同业的存款
|TH\`U amount for note issue 发行纸币的款额
DA,?} amount of bond 担保契据的款额
%pL''R9VF amount of consideration 代价款额
0znR0%~ amount of contribution 供款数额
_8UU'1d amount of indebtedness 负债款额
z,p~z*4 amount of principal of the loan 贷款本金额
0pd' 93C amount of rates chargeable 应征差饷数额
3~ { :`[0Q amount of share capital 股本额
p6Gy ,C. amount of sums assured 承保款额
H40p 86@M amount of variation 变动幅度
*P=VFP amount of vote 拨款数额
HBXOjr<,{ amount payable 应付款额
3; {kJ Q amount receivable 应收款额
mNTzUoZF'@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
;'@9[N9 analysis 分析
0=1T.4+= ancillary risk 附属风险
U$A]8NZ$S annual account 周年帐目；周年帐目报表；年度决算；年结
^k">A:E2 annual accounting date 年结日期
#h
]g?*}OJ annual allowance 每年免税额；年积金；年度津贴；年津
Y]2A&0 annual balance 年度余额
K
Z91- annual disposable income 每年可动用收入
n 0L^e annual estimates 周年预算
S|N_ o annual fee 年费
})V i annual general meeting 周年大会
E*K;H8}s annual growth rate 年增率；每年增长率
_A9AEi'. annual long-term supplement 长期个案每年补助金
z46~@y%k annual pensionable emolument 可供计算退休金的年薪
hnhd{$2Z annual report 年报
JjTegQN Annual Report on the Consumer Price Index 《消费物价指数年报》
n;Vs_u/Nx annual return 周年报表；周年申报表；每年报税表格
"]Xc`3SM Annual Return Rules 《周年报表规则》
\Uq(Zga4) annual review of consumer prices 每年消费物价回顾
SoK
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M APGJ"?
annual salary 年薪
lX 4
x* annual statement 年度报表；年度决算表
"@0]G<H
Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
+iRh annuitant 年金受益人
f 6>b |k~ annuity 年金
yN( %-u" annuity contract 年金合约
hhc,uJ">! annuity on human life 人寿年金
7 ~.9=I'A antecedent debt 先前的债项
o]oum,Q ante-dated cheque 倒填日期支票
]&+s6{} anticipated expenditure 预期开支
lq;P ch anticipated net profit 预期纯利
8'io$ 6d= anticipated revenue 预期收入
+V OK%8,p anti-inflation measure 反通货膨胀措施
BUX pC xQ anti-inflationary stance 反通货膨胀立场
c 3)jccWTc apparent deficit 表面赤字
R!gEwTk apparent financial solvency 表面偿债能力
LFRlzz; apparent partner 表面合伙人
j' "J%e] application for personal assessment 个人入息课税申请书
JU&c.p
/ application of fund 资金应用
<6 Uf.u` application to release as liquidator and to destruct the books of accounts and documents
r52gn(, 申请免除清盘人职务及毁灭帐簿与文件
6mxfLlZ appointed actuary 委任精算师
; )@~ appointed auditor 委任核数师；委任审计师
~V1E0qdAE appointed trustee 委任的受托人
}N6.Uu 5zI appointer 委任人
` 7V]y - apportioned pro rata 按比例分摊
56 kI
5: apportionment 分配；分摊
kJT)r6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=MDy s b&: apportionment formula 分摊方程式
],Do6
@M- apportionment of estate duty 遗产税的分摊
P{ lB5 0 appraisal 估价；评估
;+ hH appreciable growth 可观增长
jasy<IqT!{ appreciable impact 显着影响
K`fuf= appreciable increase 可观增长
=$JE T<( appreciation 增值；升值
s
R/F" appreciation against other currencies 相对其他货币升值
')<hON44EX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_
*Pf appreciation tax 增值税
q(W3i^778 appropriation 拨款；拨用；拨付
P8/0H(, appropriation account 拨款帐目
5D// *}b, Appropriation Bill 拨款法案
*_\_'@1|J) appropriation-in-aid system 补助拨款办法
oV78Hq6 approved assets 核准资产
>e5 qv(y] approved basket stock 认可一篮子证券
U 0P~ approved budget 核准预算
B>P{A7Q approved charitable donation 认可慈善捐款
)R1<N approved charitable institution 认可慈善机构
w@w(-F!%l approved currency 核准货币；认可货币
bdE[;+58 approved estimates 核准预算
ZyFjFHe+ approved estimates of expenditure 核准开支预算
?) d~ c J approved overseas insurer 核准海外保险人
^v7 g IC approved overseas trust company 核准海外信托公司
gT 6jYQ approved pooled investment fund 核准汇集投资基金
D_zZXb Nc approved provident fund scheme 认可公积金计划
suDQ ~\ n approved provision 核准拨款
Wt~BU. approved redeemable share 核准可赎回股份
\ta?b!Y),? approved regional stock 认可地区性证券
JYHl,HH#z approved retirement scheme 认可退休金计划
Y9XEP7 approved subordinated loan 核准附属贷款
L`TRJ.GaJ arbitrage 套戥；套汇；套利
YNsJZnGr8# arbitrageur 套戥者；套汇者
oj+hQ+> arbitrary amount 临时款项
LyFN.2qw arrangement 措施；安排；协定
Bh-y m8D arrears 欠款
%:*
YO;dw' arrears of pay 欠付薪酬
:& ."ttf= arrears of revenue 逾期未收税款；逾期未收的帐项
8[{ Vu0R articles of association 组织章程；组织细则；组织章程细则
@GW #&\yM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
g}(L;fy>7 ascertainment of profit 确定利润
!%%6dB@%t "Asia Clear" “亚洲结算系统”
!'*-$e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c(s.5p ^ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xMG~N`r Asian Development Fund [ADF] 亚洲发展基金
T {[=oH + Asian dollar bond 亚洲美元债券
WCixKYq Asian dollar market 亚洲美元市场
g{&ui.ml& Asian dollar rate 亚洲美元利率
Yr[\|$H5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
; kI134i= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
g e8ZsaiU asked price 沽盘；喊价；索价；卖方报价
amY!qg0P* assessable income 应评税入息
{&1/V assessable loss 应评税亏损
f9{Rb/l!BQ assessable profit 应评税利润
[Y| t]^M assessable value 应评税值
Z4
=GM Xj assessed profit 估定利润
1o{Mck
assessed value 经评估价值
2`=7 _v assessment 评税；评定；估价；评税单
_KAQ}G 3 assessment number 评税编号；估价编号
]Er$*7f assessment of additional tax 补加税评税
;>7De8v@@ assessment of performance 业绩评估；实绩评价
Q*~]h;6\{d Assessor 评税主任
w~qT1vCCN asset price bubbles 资产价格泡沫
Vs!Nmv` asset-backed securities 具资产保证的证券
.eVG:tl\ assets accretion 资产增值
t;\Y{` assets and liabilities 资产与负债
7WZ+T"O{I assets betterment statement 资产递增表；资产改进表
eP o}y])2 assets lending 实物放款；有抵押贷款
o0KL5]. assets of the company passing on the death 死者去世时转移的公司资产
##" HF assets pledged as security for liabilities 用作负债抵押的资产
Oxd]y1 assets portfolio 资产投资组合
B LD gt~h# assets price 资产价格
A6(/;+n assets quality 资产质素
DEZve Qr= assets realization 资产变现
9q ~s}='" assets refinancing arrangement 资产再集资安排
+ ks VtG, assets securitization 资产证券化
$yNS
pNmT0 assets situated outside Hong Kong 在香港以外地方的资产
tK\~A,= assets stripping 削减资产；拆卖资产
Ta\tY Zj$ assets value 资产值
'/s)%bc assignee 承让人
Jdj4\j u assignment 转让；转让书；转让契
[ Z $[rOF assignment of interest 权益转让
#S" nF@ assignment of letters patent and trade mark 专利证书及商标转让
o&$A]ph8X assignment of property 物业转让；物业转让书
?.BC#S)q1 assignment right 转让权
p 0vVkdd assignor 转让人
c5GuM|*7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
:"/d|i`T Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
G" "ZI$` associate member 附属会员
f%}xO+ .s associated body corporate 相联法人团体
s?nR 4 associated company 相联公司；联属公司
(<C3Vts)) associated corporation 相联法团
U # qK. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
pZy~1 L 公认会计师公会〔英国〕
@~a%/GQ#n* Association of Futures Exchange Brokers 香港期货经纪协会
Tar Y|P7_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1iF1GkLEq association of underwriters 承保人组织
pYf-S?Y/V assumption of control 接管
Qzw;i8n{ assurance 担保；保险；转易；转易书
{R `[kt assurance of interest 权益的转易
P ~X2^bw at 19XX price 按一九ＸＸ年价格计算
P5 yw hw- at a discount 按赔价计算；按贴水价格计算；打折扣
3(80:@| at a premium 按溢价计算；按升水价格计算
f4|rVP|x at call 通知付款；按通知
qUb& at constant market price 按固定市价计算
t"oeQ*d% at constant price 按固定价格计算
I-l_T pM) at cost 按成本计算
&{t,' [ u at current market price 按当时市价计算；按现时市价计算
ncT&Gr at current price 按当时价格计算；按现时价格计算
`e}B2;$A3 at factor cost 按要素成本计算；按生产要素成本计算
K]w'&Qm8W at money-of-the-day price 按付款当日价格计算
"3Y0`&:D at or better 按指定或较佳价位〔买卖指令〕
ey$&;1x#5 at par 按面值计算；平价
ab?aQ*$+ at sight 见票即付
z<' u1l3 at the close 按收市盘
o?Oc7 $+u at the opening 按开市盘
7 HYwLG:\~ attestation 见证；见证条款
@ f3 E`8 at-the-money option 平价期权
%d9uTm ; attorney 受权人；受托代表人
{ 2f-8Z&> attornment 新拥有人承认书
Cq~dp/V attributable profit 可归属利润
{E|$8)58i attributable share value 可归属股份价值
(TT}6 j Auckland Stock Exchange 奥克兰证券交易所
\ @2R9,9E auction 拍卖
+ami?#Sz*; auctioneer 拍卖商
"E4a=YH_ audit 审计；核数
[ub e6 Audit Commission 审计署
KF:78C Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\Yr Ue1 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
,r_Gf5c audit review 帐目审查
bW(0Ng Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4;2uW#dG" audited account 审计帐目；经审计的帐目
FGBbO\< / audited annual account 经审计的周年帐目
dioGAai ' audited balance sheet 经审计的资产负债表
O5BYD= 7 auditor 核数师；核数主任；审计师
O* P.]d auditor's certificate 核数师证明书；审计师证明书
5*u+q2\F auditor's report 核数师报告；审计师报告
xr^LFn) Aussie bond 澳元债券
5wU]!bxr austerity budget 紧缩预算
SQ+Gvq%Q ] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
W ]8 QM1$ Australia All Ordinaries Index 澳洲所有普通股票指数
j8:\%| Australian Dollar [AUD] 澳元
Dk5 1z@ Australian Options Market 澳大利亚期权市场
'i|YlMFI g Australian Securities Commission 澳洲证券事务监察委员会
((%? `y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
P?P#RhvA1 Australian Stock Exchange 澳大利亚证券交易所
)MT}+ai Austrian Schilling [ATS] 奥地利先令
tw)mepwB authentication 认证；鉴证
R 2vlFx/ authority to purchase 委托购买证；委购书
-X6PRE5a2 authorization 认可；核准；授权；授权书
5~DJWi, authorization by direction 指示授权
Xne1gms authorization by instruction 指令授权
uHRsFlw authorization by warrant 令状授权
!&@615Vtw authorization of unit trust 单位信托的认可
WcbiqxK7- authorized agent 指定代理人
+D*Z _Yh6 authorized capital 法定资本
> 9Vn.S authorized clerk 出市员
xxQ;xI 0+] authorized dealer 认可交易商
-jm Y)(\ authorized financial institution 认可财务机构
zX i 'kB authorized fund 认可基金
A?OQE9' authorized fund house 获授权的基金公司；认可基金公司
J C}D` h authorized institution 认可机构
|-~Y#] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Pr
C{'XDlU authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a(ZcmYzXU authorized insurer 获授权保险人；获认可承保人
|CbikE}kL authorized investment 特准投资项目
@oGcuE authorized person 获授权人
0#gK6o! authorized representative 获授权代表
:7;@ZEe authorized share capital 法定股本
H3oFORh automated quotation system 自动报价系统
"_?nN"A7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pEz_qy[# 自动交易系统〔香港期货交易所有限公司〕
_+3::j~;m automatic adjustment mechanism 自动调整机制
0JujesUw( automatic adjustment system 自动调整系统
Zx>=tx} Automatic Clearing House 自动票据交换所
"Z+k =~( automatic exchange rates accumulation system 自动化汇率累集系统
S$-7SEkO+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ba9?(+i$h automatic teller machine [ATM] 自动柜员机
?: 9"X$XR autopay 自动转帐
8z q=N#x available assets 可用资产
[{/jI\?v available fiscal reserve 现存财政储备
#,'kXj available profit 可用利润
lH~[f Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3Tm+g2w2V8 average 平均；平均数；海损
d2L&Z_ } average basic salary 平均基本薪金
I) HPO ,7 average consumer expenditure 平均消费开支；一般消费开支
3=V &K- average cost 平均成本
'dc#F3 average cost of land production 增辟土地平均成本
1Ai^cf :S average daily turnover 平均每日成交额
b%c9oR's^ average daily wage rate 平均每日工资率
cso8xq|b7 average expenditure pattern 平均开支模式
tfWS)y7 average growth rate 平均增长率
%\:Wi#w> average net fixed assets 固定资产平均净值
.x&%HA average of relatives 相对价格平均数
8H`[*|{' average price 平均价格
a?oI>8* average propensity to consume 平均消费倾向；一般消费倾向
4Wp=y average propensity to save 平均储蓄倾向；一般储蓄倾向
G^@5H/) average rate 平均率
M )(DZ} average revenue 平均收入；平均收益
Z4bNV?OH average stock 平均库存；平均存货
LFV%&y|L average yearly rent 平均年租
05 ^h" avoidance of double taxation 避免双重课税
b\,+f n avoidance of tax 避税
