A:
(4/"uj5 A share Ａ股；甲类股份
*u "%hXR abatement of tax 减税；减扣免税额
XNJZ~Mowb ABN AMRO Bank N.V. 荷兰银行
#xGP|:m above-the-line expenditure 线上项目支出；经常预算支出
j;]I
-M[ above-the-line receipt 线上项目收入；经常预算收入
!~~KM?g ABSA Asia Limited 南非联合亚洲有限公司
Rd Wn =; absolute change 绝对数值变更
KYm8|] 'g absolute expenditure 实际开支
s0f+AS|} absolute guideline figure 绝对准则数字
)__ sw absolute interest 绝对权益
l! 88|~ absolute order of discharge 绝对破产解除令
u0&R*YV absolute profit margin 绝对利润幅度
9d#?,:JG absolute value 实值；绝对值
Xpg -rxX absolutely vested interest 绝对既得权益
.eD&UQ absorbed cost 已吸收成本；已分摊成本
'`k7l7I[@ absorption 吸收；分摊；合并
|f fHOef absorption rate 吸收率；摊配率；分摊率
K?' m#}] ACB Finance Limited 亚洲商业财务有限公司
)2?]c acceptable form of reciprocity 合理的互惠条件
zMbFh_dcq acceptable rate 适当利率；适当汇率
18rV Acj acceptance agreement 承兑协议
E0 +L?(; acceptance for honour 参加承兑
sT2`y$ ' acceptor 承兑人；接受人；受票人
=f!A o:Uc acceptor for honour 参加承兑人
RxYENG]/6 accident insurance 意外保险
}'eef"DJ9 Accident Insurance Association of Hong Kong 香港意外保险公会
a~0 ~Y y accident insurance scheme 意外保险计划
N'ER!=l ) accident year basis 意外年度基准
l+"p$iZs accommodation 通融；贷款
5 _E8
RAG accommodation bill 通融票据；空头票据
E b[;nk? accommodation party 汇票代发人
t;w<n" account balance 帐户余额；帐户结余
<PDCM8 account book 帐簿
!?JZ^/u account collected in advance 预收款项
|> STb\ account current book 往来帐簿
94#,dA,M account of after-acquired property 事后取得的财产报告
qP#LJPaS account of defaulter 拖欠帐目
~Yk^(hl2 account payable 应付帐款
x;u#ec4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
r4SwvxhG account receivable 应收帐款
N)g _LL>^ account receivable report 应收帐款报表
auK 9wQ%\ account statement 结单；帐单；会计财务报表
\{ EVRRXn account title 帐户名称；会计科目
gPk,nB accountant's report 会计师报告
m c?IM(t Accountant's Report Rules 会计师报告规则
yl~;! accounting and auditing procedure 会计与审计程序；会计与核数程序
_D {A ` z Accounting Arrangements 《会计安排》
erEB4q+ #O accounting basis 会计基础
#U`AK9rP_g accounting by Official Receiver 破产管理署署长呈交的帐目
1*hE bO Accounting Circular 《会计通告》
_dd! nU\A| accounting class 会计类别
kiM:(=5 accounting date 记帐日期；会计结算日期
LP#wE~K "b accounting for money 款项核算
Eu(Qe ST\ Accounting Officer 会计主任
IN bV6jZL accounting period 会计报告期；会计期
v3 Vve:}+ accounting policy 会计政策；会计方针
3xs<w7 accounting practice 会计惯例
Lf5zHUH accounting principle 会计准则
MQwxQ{ accounting record 会计记录
(2H
G V+Dg accounting report 会计报告
UV D D) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
M@{?#MkS% Accounting Society of China 中国会计学会
. yy*[56X accounting statement 会计报表
HC$%"peN1b accounting system 会计制度；会计系统
Wf3BmkZzz accounting transaction 会计事项；帐务交易
GbQi3% accounting treatment 会计处理
#9|&;C5',! accounting year 会计年度
p"%D/ -%Gu accretion 增值；添加
vEg%ivj3 accrual 应计项目；应累算数目
0QZT<Zs accrual basis 应计制；权责发生制
X|{T ljn accrual basis accounting 应计制会计；权责发生制会计
)]C]K B accrue 应累算；应计
rk1,LsZVS accrued benefit 应累算利益
#E!^oZm<Z accrued charges 应计费用
#b[bgxm accrued cumulative preference share dividend 应累算的累积优先股股息
YgcW1}
accrued expenses 应累算费用
:38{ YCN accrued interest payable 应付利息；应计未付利息
I+ kAy;2 accrued interest receivable 应收利息；应计未收利息
S~aWun accrued right 累算权益
K-k!':K: accruing profit 应累算的利润
B3ItZojAuw accumulated fiscal reserve 累积财政储备
V>QyiB accumulated profit 累积利润；滚存溢利
p }! i _P accumulated reserve 累积储备
ASbI c"S6 accumulation of surplus income 累积收益盈余
o:QL%J{[ acquired assets 既得资产
vz4(
k/ acquisition 收购；购置；取得
,K,st+s| acquisition cost 购置成本
s>6 h]H acquisition expenses 购置费用
jXA/G%:[ acquisition of 100% interest 收购全部股权
uluAqDz` acquisition of control 取得控制权
O
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{4 Yx h8 acquisition of shell “买壳”
Bz } n P 9 acquisition price 收购价
%9>w|%+;U+ act of God 天灾
$t%IJT acting partner 执事合伙人
z<5 5[~3 active market 买卖活跃的市场；交投畅旺的市场；旺市
F&wAre< active partner 积极参与的合伙人
mh}D[K=~% active trading 交投活跃
N[W#wYbH actual circulation 实际流通
0C :8X
actual cost 实际成本
=|i_T%a actual expenditure 实际开支；实际支出
j ^j"w( a actual income 实际入息；实际收入；实际收益
ly`
A,dh actual market 现货市场
=Iop actual price 现货价；实际价格
|-V:#1wR.] actual profit 实际利润
6{.U7=" actual quotation 实盘；实际价位；实际报价
(y]Z *p:EW actual year basis 按实际年度计算
qg#YQ'vWte actuals 实货
U_IGL actuarial investigation 精算调查
a 4ViVy actuarial principle 精算原则
;iiCay37F actuarial report 精算师报告
h_ 4*?w Actuarial Society of Hong Kong 香港精算学会
ir}z^+ actuarial valuation 精算师估值
_ VuWo actuary 精算师
&qg6^& ad referendum agreement 暂定协议；有待覆核的协定
yx|iZhK0:} ad valorem duty 从价税；按值征税
y-E 'Y=j ad valorem duty system 从价税制
.@)vJtH) ad valorem fee 从价费
L/rf5||@ ad valorem tariff 从价关税
; :bp?( additional allowance 额外免税额
M584dMM additional amount for unexpired risk 未过期风险的额外款额
GxzO|vFQ additional assessable profit 补加应评税利润
Aeh # additional assessment 补加评税
*S*49Hq7c additional commitment 额外承担
zk {d*gN additional commitment vote 额外承担拨款
"e"#k}z9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bss2<mqlH additional dependent parent allowance 供养父母额外免税额
U 2YY additional provision 额外拨款
< ?B3^z$ additional stamp duty 附加印花税
J*rYw5QB additional tax 补加税罚款；补加税款
.4v?/t1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'=$`NG8 l adjudged bankrupt 被裁定破产
m'}`+#C%) adjudicated bankrupt 裁定破产人
mce qZv adjudication fee 裁定费；评定印花税额手续费；评估契据费
B{Vc-qJ adjudication of bankruptcy 裁定破产；宣告破产
|^Y"*Y4*h adjudication of insolvency 裁定无力偿还债务
3 zh:~w_ adjusted actual 经调整的实数；调整后的实数
:8@)W<>% adjusted current assets 经调整的流动资产；调整后的流动资产
a^l)vh{+ adjusted figure 经调整的数字；调整后的数额
p[P# ! adjusted liabilities 经调整的负债；调整后的负债
/o4e
n adjusted loss 经调整的亏损；调整后的亏损
lkT :e) w adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
(NFrZ0 adjusted profit 经调整的利润；调整后的利润
Chnt)N`/B4 adjusted surplus 经调整的盈余额；调整后的盈余额
@LOfqQ$FE adjusted value 经调整的价值；调整后的价值
/lECgu*#69 adjustment 调整；修订；理算〔保险〕
&fB=&jc*j adjustment centre 调剂中心
]|!| 3lQ adjustment lag 调整过程的时间差距；调整时差
} iKjef#J adjustment mechanism 调整机制
mBwz.KEm< adjustment of loss 亏损调整
8D)1ZUx7` adjustment process 调整过程；调整程序
%/I:r7UR{ adjustment range 调整幅度
By@65KmR" administered exchange rate 受管制汇率
Yd4X*Ua Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=7}1 N eC` administration expenses 行政费用
iHNQxLkk{: administration fee 手续费；行政费
\ Ki3ls administration in bankruptcy 破产管理
Ac U@H0 administration order 遗产管理令
hiVa\s administrator 管理人；遗产管理人
({rcH.: administrator of the estate 遗产管理人
q <3La(^/ admission of debt 债项承认书
*l`yxz@U admission of proof 接纳债权证明
|*t 2IVwX advance 放贷款项；垫付款项；预支款项；预付款项
!Np7mv\7 advance account 暂支帐目；预付款帐户
a&JY x advance compensation 预付补偿金
[4#HuO@h advance from shareholder 股东垫款
'sI ne> advance pending reimbursement 预支以待日后付还
8 WV5'cX advanced economy 先进经济体系
2?7ID~\ advancement 预付；预付财产
2+y wy^ advances warrant 垫款令
i ed 1+H advancing 贷出
;MGm,F ,o adverse balance 逆差
H_f8/H adverse exchange 逆汇
BGi'UL, advertisement addressed to shareholders 在报章刊登的致股东通告
p7> 9
m advice for collection 托收通知书
z$^wC d: advice of drawing 提款通知书；汇票通知书
2o(O`;z advice of payment 付款通知
Nsh/ Advisory Committee [Securities and Futures Commission]
Kkq-x'gt^ 谘询委员会〔证券及期货事务监察委员会〕
Y$v d@Q Advisory Committee on Diversification 经济多元化谘询委员会
Xd A]);, affidavit 誓章；遗产申报誓章
I<RARB-j affidavit of no receipt 述明无收款的誓章
]CNPy$>* affiliate 联号；联营公司；附属公司
?<4pYEP affiliated company 附属公司；联号；联营公司
b * \
oQ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Ry}4M Eq] affordability 负担能力
2fk y z African Development Bank [AfDB] 非洲开发银行
&*/= `=:C8 after-acquired property 事后取得的财产
uT=r*p(v after-hours dealing 市后交易
S8AbLl9G@> after-tax profit 税后盈利；税后利润；税后溢利
T P#Ncqh agency agreement 代理协议
Io<T 'K agency expenses 代理机构的开支
"Q+wO+}6 agency fee 代理费
=KQIrS: Agency Law 《代理法》
NpGi3> 5 agent 代理人；承销人
8B-PsS|' agent of company 公司代理人
Vfzy BjQ agent's fee 代理人费；经纪费
? <.a>"! aggregate 总计；总数；总体数字
KJJ :fG8' aggregate amount 总款额；总额
{wM<i aggregate assets and liabilities 总体资产与负债
X E_Lz2H` aggregate at constant price 按固定价格计算的总体数字
lfb+ )s aggregate demand 总需求
#akJhy@m$ aggregate gross position 总持仓量
Xbmsq,*] aggregate limit 总限额
e+!xy&u@u aggregate of salaries tax 合计薪俸税
yHE\Q aggregate performance 总体表现；总体业绩
j xI;cl r aggregate supply 总体供应
rNhS\1 - aggregate surplus 总盈余
rF[-4t
% aggregate total 整体总额
c*\i%I#f2 aggregate value 总值；合计价值
sHPAr}14 aggregated basis 合计基准
GmNC w5F aggregated net chargeable income 合计应课税入息实额
>x%HqP#_V aggregation 合并计算；合计；总和
(7<G1$:z= aggregation of incomes of husband and wife 夫妇入息合并计算
afHRy:<+% aggregation of property 财产的总和
bK }ZR*) agio 差价；贴水
.s4vJKK0 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;/V]) 4= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6, j60`f) 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
kVZs: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
3c#^@Bj(-e 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Da)p%E>Q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-flcB|I` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f {2UL ?y agreement for a settlement 授产协议
JcYY* p agreement for assignment 转让协议
#QsJr_= agreement for sale 售卖协议；买卖协议
{.oz^~zs]g agreement for sale and purchase 买卖协议
u= dj3q agreement for the payment of interest 支付利息协议
^7>~y( agreement for the repayment of money 还款协议
5q@s6_"{ agreement of reinsurance 再保险协议
eb}XooX Agricultural Bank of China 中国农业银行
PdVY tK% air passenger departure tax 飞机乘客离境税
f%n ;Z}= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;\}d QsX airport tax 机场税
}>AA[ba"' alcohol duty 酒精税
VTR 4uT- alienation 让与；让渡；转让
Cm8h
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-ewR:Y@ j All Ordinaries Index [AOI] 所有普通股指数
]6^S: K_" all risks 全险；综合险
CB9 :53zK9 All Sales Record for Stock Market 《股票市场成交报告》
#\ N8E-d Allied Capital Resources Limited 新联财务有限公司
/zh:7N all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1O,5bi>t7 allocation letter 拨款信件
4E=QO!pVv allocation of fund 分配款项；预留款项
v B~ VJKD allocation of profit 利润分配；溢利分配
!oi
{ 8X@ allocation warrant 拨款令
0?t;3 z$n allotment 分配；配股
ye(av&Hn allotment notice 股份配售通知；配股通知
%VB4/~ " allotment of shares 股份分配
sa<\nH$_X allowable 可获宽免；免税的
;~r- P$kCY allowable business loss 可扣除的营业亏损
4s Sw7` allowable expenses 可扣税的支出
,
0X J|#% allowance 免税额；津贴；备抵；准备金
.nEMd/ pX allowance for debts 债项的免税额
Ar~<l2,{r allowance for depreciation by wear and tear 耗损折旧免税额
_~tF2`,Y_p allowance for funeral expenses 殡殓费的免税额
416}# Mk allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Pbbi*&i allowance for repairs and outgoings 修葺及支出方面的免税额
}LS.bQKqi, allowance to debtor 给债务人的津贴
?`Mk$Y%my alteration of capital 资本更改
| Wck-+}U alternate trustee 候补受托人
^GYVRD amalgamation 合并
/ho7~C+H*e ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#X``^
ambit of charges 征税范围；收费范围
7g Ou| t amended valuation 经修订的估值
1Hhr6T^) American Commodities Exchange 美国商品交易所
6yUThv.G # American Express Bank Limited 美国运通银行
4Vv E(f American Stock Exchange 美国证券交易所
Y5ei:r|^ amortization 摊销
4gEw }WiP amount due from banks 存放银行同业的款项
hF tjw6 amount due from banks abroad 存放海外银行同业的款项
n| T$3j) amount due from holding companies 控股公司欠款
n>B
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?Qd`Vlp7 amount due to banks 银行同业的存款
6b2h\+AP amount due to banks abroad 海外银行同业的存款
!S7?:MJ?p\ amount due to holding companies 控股公司存款
Z$c&Y>@) amount due to local banks 本港银行同业的存款
*C|*{ ! amount due to outport banks 外埠银行同业的存款
90F.9rh amount for note issue 发行纸币的款额
/Dc54U n amount of bond 担保契据的款额
?HOnDw.v1 amount of consideration 代价款额
U7/
=| Z amount of contribution 供款数额
'S74Ys=-0 amount of indebtedness 负债款额
Nf* .r amount of principal of the loan 贷款本金额
CD#U`jf amount of rates chargeable 应征差饷数额
[gi w(4m#y amount of share capital 股本额
"WmsBd O amount of sums assured 承保款额
'-~J.8-</ amount of variation 变动幅度
=B+dhZ+#S$ amount of vote 拨款数额
Z= -fL amount payable 应付款额
p|qLr9\A amount receivable 应收款额
OU/3U(%n]e Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]X7_ji(l, analysis 分析
.i?{ h/9y ancillary risk 附属风险
Hs ov0 annual account 周年帐目；周年帐目报表；年度决算；年结
h7.jWJTo annual accounting date 年结日期
8?'=Aeo annual allowance 每年免税额；年积金；年度津贴；年津
;){ZM,Ox annual balance 年度余额
]fh(b)8_, annual disposable income 每年可动用收入
t]vv&vk> annual estimates 周年预算
o*d (; annual fee 年费
+7lr#AvU/ annual general meeting 周年大会
N|"q6M !ZL annual growth rate 年增率；每年增长率
txMC^-J2l annual long-term supplement 长期个案每年补助金
E.N>,N annual pensionable emolument 可供计算退休金的年薪
s)3CosU annual report 年报
2|1CGHj\ Annual Report on the Consumer Price Index 《消费物价指数年报》
`B8`<3k/( annual return 周年报表；周年申报表；每年报税表格
<jFov`^ Annual Return Rules 《周年报表规则》
ZF #lh] annual review of consumer prices 每年消费物价回顾
.*595SuF annual roll-forward basis 逐年延展方式
afaQ b annual salary 年薪
UWqX}T[^ annual statement 年度报表；年度决算表
z muR n4Nv 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
2RqV\Jik annuitant 年金受益人
XmVs t*2= annuity 年金
Z3Ww@&bU annuity contract 年金合约
.!2
u#A annuity on human life 人寿年金
tqB6: p-% antecedent debt 先前的债项
/IX555/dR1 ante-dated cheque 倒填日期支票
(?7}\B\ anticipated expenditure 预期开支
*>EV4Hl anticipated net profit 预期纯利
L`Ys`7 anticipated revenue 预期收入
2.@IfBF6 anti-inflation measure 反通货膨胀措施
Z 6WNMQ1: anti-inflationary stance 反通货膨胀立场
#U3q
+d+^ apparent deficit 表面赤字
` x# }co apparent financial solvency 表面偿债能力
kDR5kDiS apparent partner 表面合伙人
y fuH application for personal assessment 个人入息课税申请书
& 0ymAf5R application of fund 资金应用
~EQ#
%db application to release as liquidator and to destruct the books of accounts and documents
X$t!g` 申请免除清盘人职务及毁灭帐簿与文件
\ ux {J appointed actuary 委任精算师
|Q%nnN appointed auditor 委任核数师；委任审计师
f/.f08 appointed trustee 委任的受托人
xu]Kt+QnSk appointer 委任人
KG(l=? N apportioned pro rata 按比例分摊
d} ?KPJ{ apportionment 分配；分摊
/ UR;,ts Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>*^SQ{9 apportionment formula 分摊方程式
Z;R /!Py. apportionment of estate duty 遗产税的分摊
S ;#7B?j appraisal 估价；评估
m^RO*n. appreciable growth 可观增长
Kxh WZ3 appreciable impact 显着影响
Mbly-l{| appreciable increase 可观增长
D#Mz#\4o appreciation 增值；升值
a>Aq/= appreciation against other currencies 相对其他货币升值
weGsjy(b]N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
;3Z?MQe"NQ appreciation tax 增值税
>G [:Q
s appropriation 拨款；拨用；拨付
%\'G2 appropriation account 拨款帐目
l] Appropriation Bill 拨款法案
L&|^y8 appropriation-in-aid system 补助拨款办法
`6NcE-oJ approved assets 核准资产
EuVA"~PA approved basket stock 认可一篮子证券
Sq2 8=1% approved budget 核准预算
j39"iAn approved charitable donation 认可慈善捐款
?d3<GhzlR3 approved charitable institution 认可慈善机构
nI73 E approved currency 核准货币；认可货币
r4?|sAK approved estimates 核准预算
pma=* approved estimates of expenditure 核准开支预算
jQfnc:' approved overseas insurer 核准海外保险人
NSzTl-eS approved overseas trust company 核准海外信托公司
]R09-s 0$7 approved pooled investment fund 核准汇集投资基金
yS?5&oMl approved provident fund scheme 认可公积金计划
Cnu])R approved provision 核准拨款
,HNk< W approved redeemable share 核准可赎回股份
"r@G V5E D approved regional stock 认可地区性证券
Ak}`zIo approved retirement scheme 认可退休金计划
-\Z`+k Y?p approved subordinated loan 核准附属贷款
Qo(<>d arbitrage 套戥；套汇；套利
c|iTRco arbitrageur 套戥者；套汇者
11 A$#\, arbitrary amount 临时款项
5@W 63!N arrangement 措施；安排；协定
@6;ZP1 arrears 欠款
egWfKL&iy arrears of pay 欠付薪酬
Kb /qM}jS arrears of revenue 逾期未收税款；逾期未收的帐项
$(yi+v articles of association 组织章程；组织细则；组织章程细则
rNke&z:%X_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
@!!5el { ascertainment of profit 确定利润
\m<$qp,n "Asia Clear" “亚洲结算系统”
?jbx7 ') Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8|!"CQJ|H Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(Dba!zSs Asian Development Fund [ADF] 亚洲发展基金
* u[@C Asian dollar bond 亚洲美元债券
/Ea&Zm Asian dollar market 亚洲美元市场
(2RuQgO Asian dollar rate 亚洲美元利率
B\ZCJaMb Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
B" ]a8}u Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
P+e {,~o asked price 沽盘；喊价；索价；卖方报价
p7.~k1h assessable income 应评税入息
'OU3 -K assessable loss 应评税亏损
fQw= z$ assessable profit 应评税利润
lm{4x~y$h assessable value 应评税值
VEL!-e^X& assessed profit 估定利润
3r?T|>| assessed value 经评估价值
3n_t^= assessment 评税；评定；估价；评税单
K 'K/}q< assessment number 评税编号；估价编号
a]8W32 assessment of additional tax 补加税评税
w`/~y
assessment of performance 业绩评估；实绩评价
szOa yAS Assessor 评税主任
g`6I, 6G asset price bubbles 资产价格泡沫
*~UK5Brf1 asset-backed securities 具资产保证的证券
z4]z3U<}3] assets accretion 资产增值
AZ\f6r{
assets and liabilities 资产与负债
J'wJe, assets betterment statement 资产递增表；资产改进表
>@ Na6BH5v assets lending 实物放款；有抵押贷款
|b!Bb<5 assets of the company passing on the death 死者去世时转移的公司资产
0yb9R/3. assets pledged as security for liabilities 用作负债抵押的资产
YEB7X>p# assets portfolio 资产投资组合
VAdUd { assets price 资产价格
g/i.b& assets quality 资产质素
wj Kc!iB assets realization 资产变现
')WS :\J assets refinancing arrangement 资产再集资安排
GN +,9 assets securitization 资产证券化
n (Um/ assets situated outside Hong Kong 在香港以外地方的资产
sr<\fW assets stripping 削减资产；拆卖资产
PFbkkQKsT assets value 资产值
ZV-Y q !|t assignee 承让人
,L\KS^> assignment 转让；转让书；转让契
9S5C{~P4 assignment of interest 权益转让
)L"J?wTe assignment of letters patent and trade mark 专利证书及商标转让
qE6D"+1y7 assignment of property 物业转让；物业转让书
Z| 3[Y@c \ assignment right 转让权
{{ 1qk G9$ assignor 转让人
oRmA\R* associate 有联系的人；有关连人士；相联者；合伙人；联系人
GIS,EwA
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2H~E~6G associate member 附属会员
#1'p?%K. associated body corporate 相联法人团体
^ *,?x associated company 相联公司；联属公司
j}G9+GX~, associated corporation 相联法团
MJn= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:p $Q3 公认会计师公会〔英国〕
y
XCZs Association of Futures Exchange Brokers 香港期货经纪协会
L*{E -m/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Yg;7TK y association of underwriters 承保人组织
;;432^jD assumption of control 接管
LS<*5 HWX assurance 担保；保险；转易；转易书
v\=k[oOu
assurance of interest 权益的转易
dZC jg0cx at 19XX price 按一九ＸＸ年价格计算
iW[%|ddk at a discount 按赔价计算；按贴水价格计算；打折扣
_6aI>b#yL at a premium 按溢价计算；按升水价格计算
?nM]eUAP at call 通知付款；按通知
b>& 3 XDz at constant market price 按固定市价计算
/~/nhKm at constant price 按固定价格计算
6""i<oR at cost 按成本计算
1[e % E#h at current market price 按当时市价计算；按现时市价计算
7lzmAih at current price 按当时价格计算；按现时价格计算
, Mn`kL<F at factor cost 按要素成本计算；按生产要素成本计算
Ai`0Ud,M@ at money-of-the-day price 按付款当日价格计算
hdbm8C3 at or better 按指定或较佳价位〔买卖指令〕
[q|8.>sB at par 按面值计算；平价
w6A G:u at sight 见票即付
xr^fP~V|)0 at the close 按收市盘
Ye/Y<Ij at the opening 按开市盘
]-w.x ]I attestation 见证；见证条款
AFWWGz at-the-money option 平价期权
#0Z%4W Q attorney 受权人；受托代表人
}#Kl6x attornment 新拥有人承认书
:SN/f Y attributable profit 可归属利润
& (NxkZp! attributable share value 可归属股份价值
>PUT(yNL Auckland Stock Exchange 奥克兰证券交易所
;jmT5XzL auction 拍卖
#*"I?B/fd8 auctioneer 拍卖商
8HWEObRY audit 审计；核数
K /!>[d Audit Commission 审计署
2:1
kSR^Ky Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
A-u}&}l< 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〕
8?hj}}H audit review 帐目审查
$N4i)>&T2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
cM=_i{c audited account 审计帐目；经审计的帐目
M1K[6V! audited annual account 经审计的周年帐目
Ge*N%=MX 8 audited balance sheet 经审计的资产负债表
4B-+DH>{6 auditor 核数师；核数主任；审计师
Fw%S%*B8g auditor's certificate 核数师证明书；审计师证明书
e#ne 5 auditor's report 核数师报告；审计师报告
[tJp^?6 * Aussie bond 澳元债券
6^z):d #u austerity budget 紧缩预算
!*,m=*[3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
N1dM,H Australia All Ordinaries Index 澳洲所有普通股票指数
E$4Ik.k Australian Dollar [AUD] 澳元
wqJ1^>TB Australian Options Market 澳大利亚期权市场
i > BQRbU Australian Securities Commission 澳洲证券事务监察委员会
p '=XW#2 > Australian Society of Certified Practising Accountants 澳洲执业会计师公会
R1Q~UX]d= Australian Stock Exchange 澳大利亚证券交易所
or[! C % Austrian Schilling [ATS] 奥地利先令
F^c u!-L authentication 认证；鉴证
41i#w;ojI authority to purchase 委托购买证；委购书
z[]8"C= authorization 认可；核准；授权；授权书
3o_@ 3-Y% authorization by direction 指示授权
[h0)V(1KR authorization by instruction 指令授权
n-C FB:L authorization by warrant 令状授权
/,+&O#SX authorization of unit trust 单位信托的认可
|bk$VT4\ authorized agent 指定代理人
=qww|B92 authorized capital 法定资本
9y;zk$ O8 authorized clerk 出市员
%p^`,b } authorized dealer 认可交易商
j"vL$h authorized financial institution 认可财务机构
}`_x%]EJ authorized fund 认可基金
_Hv@bIL' authorized fund house 获授权的基金公司；认可基金公司
'c$)}R
I7 authorized institution 认可机构
> NtJ)N* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
G=m18Bv{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
mzn#4;m$ authorized insurer 获授权保险人；获认可承保人
W;.L N<bx authorized investment 特准投资项目
O/fm/ authorized person 获授权人
er 2# h authorized representative 获授权代表
ifadnl26
s authorized share capital 法定股本
Gp1?drF6 automated quotation system 自动报价系统
eMU t%zvb Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
BBj>ML\X 自动交易系统〔香港期货交易所有限公司〕
3Sn#
M{wH automatic adjustment mechanism 自动调整机制
Mu$"fYKf" automatic adjustment system 自动调整系统
<a& $D Automatic Clearing House 自动票据交换所
hJ~=eYK?J automatic exchange rates accumulation system 自动化汇率累集系统
IG I$,C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:\|<7n automatic teller machine [ATM] 自动柜员机
A7aW] autopay 自动转帐
mz 3Dt> available assets 可用资产
;_A?Zl} available fiscal reserve 现存财政储备
?Nl@K/ available profit 可用利润
4l_~-Peh Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
D3C3_
@ * average 平均；平均数；海损
R(#ZaFuo[ average basic salary 平均基本薪金
gL Wbd~ average consumer expenditure 平均消费开支；一般消费开支
pUeok +k_ average cost 平均成本
gO_d!x* average cost of land production 增辟土地平均成本
~lr,}K, average daily turnover 平均每日成交额
uVzvUz{b average daily wage rate 平均每日工资率
2E@y0[C? average expenditure pattern 平均开支模式
-~^sS LrbP average growth rate 平均增长率
g<Y N# average net fixed assets 固定资产平均净值
WI-I+0sE average of relatives 相对价格平均数
&>vfm9 average price 平均价格
:E2 ww` average propensity to consume 平均消费倾向；一般消费倾向
70N Lv average propensity to save 平均储蓄倾向；一般储蓄倾向
mN1n/L Ni average rate 平均率
Mo[yRRS# average revenue 平均收入；平均收益
X=%e'P*X average stock 平均库存；平均存货
e9rgJJ average yearly rent 平均年租
6rN.)dL.#N avoidance of double taxation 避免双重课税
[(Ihu e avoidance of tax 避税
