A:
4R5+"h: A share Ａ股；甲类股份
E5.3wOE abatement of tax 减税；减扣免税额
KN>U6=W N ABN AMRO Bank N.V. 荷兰银行
\(U w. ri above-the-line expenditure 线上项目支出；经常预算支出
Ky33h 0TX above-the-line receipt 线上项目收入；经常预算收入
z}v6!u|iZu ABSA Asia Limited 南非联合亚洲有限公司
Mq!03q6 absolute change 绝对数值变更
Y_n^6 ; absolute expenditure 实际开支
y>T:fu absolute guideline figure 绝对准则数字
j8*fa absolute interest 绝对权益
/P bN!r<1 absolute order of discharge 绝对破产解除令
iOI8'`mk absolute profit margin 绝对利润幅度
)En *5-1 absolute value 实值；绝对值
h~rSM#7m absolutely vested interest 绝对既得权益
_w8iPL5: absorbed cost 已吸收成本；已分摊成本
s^Lg*t 3I absorption 吸收；分摊；合并
y=) C id absorption rate 吸收率；摊配率；分摊率
B`,4M& ACB Finance Limited 亚洲商业财务有限公司
Rckqr7q acceptable form of reciprocity 合理的互惠条件
.b*%c?e acceptable rate 适当利率；适当汇率
|) {)w` acceptance agreement 承兑协议
s u ]x acceptance for honour 参加承兑
J1kG'cH05 acceptor 承兑人；接受人；受票人
)8Defuxk acceptor for honour 参加承兑人
@Y":DHF5q accident insurance 意外保险
Y>*{(QD Accident Insurance Association of Hong Kong 香港意外保险公会
?5d7J,"<h accident insurance scheme 意外保险计划
<`8l8cL accident year basis 意外年度基准
%;+Q0
e9 accommodation 通融；贷款
o@6:|X)7 accommodation bill 通融票据；空头票据
T/Q#V)Tp accommodation party 汇票代发人
D_fgxl account balance 帐户余额；帐户结余
W$= MuF7R account book 帐簿
#w3cImgp2 account collected in advance 预收款项
{?c `0C account current book 往来帐簿
&Pu}"M$[MH account of after-acquired property 事后取得的财产报告
1:S75~b-` account of defaulter 拖欠帐目
QGE)Xn#_bN account payable 应付帐款
<4Z;a2l}U account payee only [A/C payee only] 只可转帐；存入收款人帐户
5!Y51R^c account receivable 应收帐款
A<esMDX account receivable report 应收帐款报表
FV|/o%XqK account statement 结单；帐单；会计财务报表
]i\C4* account title 帐户名称；会计科目
Gz)]1Z{%$ accountant's report 会计师报告
,zmGKn#n2 Accountant's Report Rules 会计师报告规则
z7X[$T$V accounting and auditing procedure 会计与审计程序；会计与核数程序
_:4n&1{.E Accounting Arrangements 《会计安排》
#Pi }2RBRu accounting basis 会计基础
hawE2k0p( accounting by Official Receiver 破产管理署署长呈交的帐目
S ~auwY ,< Accounting Circular 《会计通告》
6A$
\I44 accounting class 会计类别
cl s-x@
Kd accounting date 记帐日期；会计结算日期
Q$_S/d%* accounting for money 款项核算
G%N3 h'zDi Accounting Officer 会计主任
VHhW_ya1g{ accounting period 会计报告期；会计期
H6Q1r[(B accounting policy 会计政策；会计方针
%,Fx qw accounting practice 会计惯例
][R#Q;y< accounting principle 会计准则
NQCJ ' %L6 accounting record 会计记录
wIT0A-Por4 accounting report 会计报告
NYb eIfL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4# H~g
@ Accounting Society of China 中国会计学会
K1c@]]y) accounting statement 会计报表
TqURYnNd accounting system 会计制度；会计系统
rdd%"u+ accounting transaction 会计事项；帐务交易
SenDJv00 accounting treatment 会计处理
8':^tMd accounting year 会计年度
M5DW!^ accretion 增值；添加
yj! 4L &A accrual 应计项目；应累算数目
W ~sP7&sp accrual basis 应计制；权责发生制
ooa>~!91P accrual basis accounting 应计制会计；权责发生制会计
'LY.7cW accrue 应累算；应计
^b-o accrued benefit 应累算利益
-DgJkyt+< accrued charges 应计费用
gGl}~ accrued cumulative preference share dividend 应累算的累积优先股股息
Zr`pOUk!4 accrued expenses 应累算费用
8jyg1NN D accrued interest payable 应付利息；应计未付利息
)LE SdX accrued interest receivable 应收利息；应计未收利息
~ x`BV+R accrued right 累算权益
afEhC0j accruing profit 应累算的利润
'{9nQ DgT accumulated fiscal reserve 累积财政储备
1muB*
O accumulated profit 累积利润；滚存溢利
'yG9Rt accumulated reserve 累积储备
fv?vO2nj accumulation of surplus income 累积收益盈余
^Y"c1f2 acquired assets 既得资产
`e m}vdY acquisition 收购；购置；取得
a!ao{8# acquisition cost 购置成本
QAiont ,! acquisition expenses 购置费用
-A}U^-'a} acquisition of 100% interest 收购全部股权
5 AV5`<r. acquisition of control 取得控制权
P~Cx#`#(V acquisition of fixed assets 购置固定资产
~4YU acquisition of shell “买壳”
f,utA3[ acquisition price 收购价
vMOI&_[\z act of God 天灾
3LKL, z acting partner 执事合伙人
96Kv! active market 买卖活跃的市场；交投畅旺的市场；旺市
Cnp\2Fu/ active partner 积极参与的合伙人
XD>(M{~ active trading 交投活跃
at_~b Ox6X actual circulation 实际流通
V>
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sbPqR actual cost 实际成本
sBozz # actual expenditure 实际开支；实际支出
/Q
Xq<NG actual income 实际入息；实际收入；实际收益
vvEr}G actual market 现货市场
w-9FF%@< actual price 现货价；实际价格
R~nbJx$ actual profit 实际利润
}F'B!8n actual quotation 实盘；实际价位；实际报价
|FK ##8 actual year basis 按实际年度计算
u;$g1 3 actuals 实货
$6~ J#; actuarial investigation 精算调查
Y _qRW. k actuarial principle 精算原则
Kfho:e, actuarial report 精算师报告
Dk$[b9b Actuarial Society of Hong Kong 香港精算学会
:_R[@?c actuarial valuation 精算师估值
X.)ca F^j actuary 精算师
x|
jBn} ad referendum agreement 暂定协议；有待覆核的协定
RL = ad valorem duty 从价税；按值征税
{%WQQs ad valorem duty system 从价税制
y8/
7@qw ad valorem fee 从价费
!F3Y7 R ad valorem tariff 从价关税
i@ 7b additional allowance 额外免税额
,1-n=eTQ additional amount for unexpired risk 未过期风险的额外款额
]F:5-[V# additional assessable profit 补加应评税利润
h`X>b/V additional assessment 补加评税
(7 i@ @ additional commitment 额外承担
,'~8{,h5 additional commitment vote 额外承担拨款
}%z {tn additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
px !lJtvgo additional dependent parent allowance 供养父母额外免税额
yHS=8! additional provision 额外拨款
tBSHMz additional stamp duty 附加印花税
9H$$Og additional tax 补加税罚款；补加税款
k"-2OT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
V-Ebi^gz5W adjudged bankrupt 被裁定破产
# fvt: iE adjudicated bankrupt 裁定破产人
7]}n 0*fe adjudication fee 裁定费；评定印花税额手续费；评估契据费
\nQV{J adjudication of bankruptcy 裁定破产；宣告破产
l (;~9u0sa adjudication of insolvency 裁定无力偿还债务
{Vy2uow0 adjusted actual 经调整的实数；调整后的实数
}cDw9;~D adjusted current assets 经调整的流动资产；调整后的流动资产
laVqI|0q adjusted figure 经调整的数字；调整后的数额
:CH?,x^!@ adjusted liabilities 经调整的负债；调整后的负债
!? t#QD o adjusted loss 经调整的亏损；调整后的亏损
dW
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o\>= 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
? OrRTRW adjusted profit 经调整的利润；调整后的利润
zd1X(e<|{ adjusted surplus 经调整的盈余额；调整后的盈余额
"YY6 _qQR' adjusted value 经调整的价值；调整后的价值
H^ UuT adjustment 调整；修订；理算〔保险〕
bB01aiUw@l adjustment centre 调剂中心
eJWcr Vpn adjustment lag 调整过程的时间差距；调整时差
/b 3b0VfF adjustment mechanism 调整机制
G$b*N4yR adjustment of loss 亏损调整
TiiMX adjustment process 调整过程；调整程序
+:@lde]/p adjustment range 调整幅度
GabY xYK administered exchange rate 受管制汇率
9 d7`R' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
F' eV%g administration expenses 行政费用
mj\]oWS7 d administration fee 手续费；行政费
!RX7TYf administration in bankruptcy 破产管理
<5oG[1j administration order 遗产管理令
;| (_;d administrator 管理人；遗产管理人
[l;9](\8O administrator of the estate 遗产管理人
>z &|<H% admission of debt 债项承认书
)n8(U%q$ admission of proof 接纳债权证明
//9M~qHa" advance 放贷款项；垫付款项；预支款项；预付款项
M'Ec:p=X" advance account 暂支帐目；预付款帐户
d@o 1< Q advance compensation 预付补偿金
(8bo"{zI advance from shareholder 股东垫款
i vy+e-) advance pending reimbursement 预支以待日后付还
l/|bU9o /u advanced economy 先进经济体系
s d -5AE advancement 预付；预付财产
["N{6d&Q advances warrant 垫款令
K5;
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/%W&zd=%# adverse balance 逆差
>lZ9Y{Y4v adverse exchange 逆汇
xWNB /{F advertisement addressed to shareholders 在报章刊登的致股东通告
.c#G0t<i[ advice for collection 托收通知书
}bwH(OOS advice of drawing 提款通知书；汇票通知书
Bismd21F6= advice of payment 付款通知
e;QPn( Advisory Committee [Securities and Futures Commission]
LE nm6 谘询委员会〔证券及期货事务监察委员会〕
5v&m K 5zZ Advisory Committee on Diversification 经济多元化谘询委员会
lPA:aHcj affidavit 誓章；遗产申报誓章
8t{- affidavit of no receipt 述明无收款的誓章
6pyLb3[e affiliate 联号；联营公司；附属公司
Q};g~b 3 affiliated company 附属公司；联号；联营公司
BT?)-wS affirmation [estate duty] 非宗教式宣誓〔遗产税〕
dEz7 @T affordability 负担能力
,yZvT7 African Development Bank [AfDB] 非洲开发银行
x x^7 after-acquired property 事后取得的财产
^zdZ"\x after-hours dealing 市后交易
Z_Tu*
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\EP< r agency agreement 代理协议
0(+3w\_! agency expenses 代理机构的开支
-ti
nL(?3 agency fee 代理费
Aqi9@BH Agency Law 《代理法》
{5 <3./5O agent 代理人；承销人
s,KE,$5F agent of company 公司代理人
x3dP`<
agent's fee 代理人费；经纪费
Kwc~\k aggregate 总计；总数；总体数字
Tyc`U& aggregate amount 总款额；总额
V\C$/ 8v aggregate assets and liabilities 总体资产与负债
y]dA<d?u aggregate at constant price 按固定价格计算的总体数字
lRIS&9vA3 aggregate demand 总需求
6rBXC <Z aggregate gross position 总持仓量
$kc*~V~ aggregate limit 总限额
3 zV{cm0 aggregate of salaries tax 合计薪俸税
B?;!j)FUtt aggregate performance 总体表现；总体业绩
b:OQ/ aggregate supply 总体供应
(%`R{Y aggregate surplus 总盈余
gpo+-NnG aggregate total 整体总额
Ebmd[A&& aggregate value 总值；合计价值
irg% n aggregated basis 合计基准
-kFPmM; aggregated net chargeable income 合计应课税入息实额
RgF5w<Vd. aggregation 合并计算；合计；总和
Rh%c<</`0s aggregation of incomes of husband and wife 夫妇入息合并计算
F=/@D)hND aggregation of property 财产的总和
;>#YOxPl agio 差价；贴水
s>i`=[qFc 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》
S b9O#$8 9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
bf9LR 1 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
"m BX$t'gb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"YUh4uZ~P 《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》
:fxG]uf-P Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
U9uy (KOW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ups] k?4 agreement for a settlement 授产协议
2aROY2 agreement for assignment 转让协议
4T]n64Yid agreement for sale 售卖协议；买卖协议
VeLuL:4I agreement for sale and purchase 买卖协议
h[ %t7qo= agreement for the payment of interest 支付利息协议
3%"r%:fQB/ agreement for the repayment of money 还款协议
bV'^ 0(Zv agreement of reinsurance 再保险协议
@vy {Q7aM Agricultural Bank of China 中国农业银行
z?9vbx air passenger departure tax 飞机乘客离境税
F;I % 9-R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y|NL #F airport tax 机场税
8efQ -^b. alcohol duty 酒精税
/hNZ7\|P alienation 让与；让渡；转让
vMDX alimony 生活费；赡养费
T B!z:n All Ordinaries Index [AOI] 所有普通股指数
_[eAA4h all risks 全险；综合险
rKK{*%n All Sales Record for Stock Market 《股票市场成交报告》
UK{6 Rh ; Allied Capital Resources Limited 新联财务有限公司
.Xq4QR . all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;rD
M%S@ allocation letter 拨款信件
Rds_Cd C allocation of fund 分配款项；预留款项
8IX:XDEQ allocation of profit 利润分配；溢利分配
7RH1,k allocation warrant 拨款令
"`QI2{!l allotment 分配；配股
9_~[ allotment notice 股份配售通知；配股通知
Qxw?D4/Y allotment of shares 股份分配
5)IJ|"]y allowable 可获宽免；免税的
%xa.{`}`U allowable business loss 可扣除的营业亏损
GI]sE]tZ allowable expenses 可扣税的支出
XOk0_[ allowance 免税额；津贴；备抵；准备金
YlF<S49loC allowance for debts 债项的免税额
Oa 8lrP`( allowance for depreciation by wear and tear 耗损折旧免税额
>?pWbL allowance for funeral expenses 殡殓费的免税额
BqF%2 { allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=\t%U5 allowance for repairs and outgoings 修葺及支出方面的免税额
m1](f[$ allowance to debtor 给债务人的津贴
8 $c_M alteration of capital 资本更改
nUgZ]ag=G alternate trustee 候补受托人
9>@@W#TK~ amalgamation 合并
J\WUBt-M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@|N'V"*MT ambit of charges 征税范围；收费范围
# u<^ amended valuation 经修订的估值
Z= 'DV1A$, American Commodities Exchange 美国商品交易所
"ggViIOw& American Express Bank Limited 美国运通银行
2HxT+|~d6 American Stock Exchange 美国证券交易所
`|{6U"n amortization 摊销
{giKC)! amount due from banks 存放银行同业的款项
3G4N0{i amount due from banks abroad 存放海外银行同业的款项
-uE2h[X| amount due from holding companies 控股公司欠款
^oL43#Nlo amount due from local banks 存放本港银行同业的款项
`{1&*4! amount due to banks 银行同业的存款
PT`];C(he amount due to banks abroad 海外银行同业的存款
W .B>"u amount due to holding companies 控股公司存款
47GL[ofY amount due to local banks 本港银行同业的存款
{~Q9jg(A amount due to outport banks 外埠银行同业的存款
RB\0o,mw4 amount for note issue 发行纸币的款额
iyj,0 T amount of bond 担保契据的款额
?Re6oLm<B amount of consideration 代价款额
J ejDF*Q amount of contribution 供款数额
?u*gK I amount of indebtedness 负债款额
n$jOk
|W amount of principal of the loan 贷款本金额
MS_@
Xe amount of rates chargeable 应征差饷数额
m KsTA; amount of share capital 股本额
0n'~wz"wB amount of sums assured 承保款额
7tEK&+H` amount of variation 变动幅度
y<53xZi amount of vote 拨款数额
3!+N} [$iy amount payable 应付款额
QN GICG- amount receivable 应收款额
5W T^;J9V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
` |L l analysis 分析
13:yaRo ancillary risk 附属风险
\Mi] !b|8 annual account 周年帐目；周年帐目报表；年度决算；年结
+PCsp'D
d annual accounting date 年结日期
Usa annual allowance 每年免税额；年积金；年度津贴；年津
eHjna\ C annual balance 年度余额
't3@dz_dG annual disposable income 每年可动用收入
0v~E u>Rg annual estimates 周年预算
vP_V%5~yN annual fee 年费
/SXm s'C annual general meeting 周年大会
-<R" annual growth rate 年增率；每年增长率
B@:11,.7 annual long-term supplement 长期个案每年补助金
]~')OSjw annual pensionable emolument 可供计算退休金的年薪
%XpYiW#AK annual report 年报
nE~HcxE/ Annual Report on the Consumer Price Index 《消费物价指数年报》
500qg({2 ] annual return 周年报表；周年申报表；每年报税表格
T:/68b*H\: Annual Return Rules 《周年报表规则》
FqvMi:F annual review of consumer prices 每年消费物价回顾
qrWeV8ur+ annual roll-forward basis 逐年延展方式
Z5oX "Yx annual salary 年薪
.U66Uet>RX annual statement 年度报表；年度决算表
2u(v hJ
F5 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
\Mujx3Fmvx annuitant 年金受益人
< @Lw ' annuity 年金
(>E}{{>2r annuity contract 年金合约
Ap { 2*o annuity on human life 人寿年金
RpAtd^ I antecedent debt 先前的债项
P3due|4M ante-dated cheque 倒填日期支票
#4?(A[]>H anticipated expenditure 预期开支
ndsu}:my anticipated net profit 预期纯利
|5if gSZ anticipated revenue 预期收入
f ;Iaf#V_ anti-inflation measure 反通货膨胀措施
H-*"%SJ anti-inflationary stance 反通货膨胀立场
0Hs\q!5Q apparent deficit 表面赤字
M"E ]r=1 apparent financial solvency 表面偿债能力
DeMF<)# apparent partner 表面合伙人
HjX!a29Wf application for personal assessment 个人入息课税申请书
*\UxdL 22 application of fund 资金应用
c|kQ 3( application to release as liquidator and to destruct the books of accounts and documents
;[)t*yAh 申请免除清盘人职务及毁灭帐簿与文件
liYR8 D
| appointed actuary 委任精算师
5M.KF;P appointed auditor 委任核数师；委任审计师
97$1na3gq appointed trustee 委任的受托人
#WOb&h appointer 委任人
7c:5 Ey apportioned pro rata 按比例分摊
jq4'=L$4 apportionment 分配；分摊
W?(^|<W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&H Pzm6.3 apportionment formula 分摊方程式
33R_JM{ apportionment of estate duty 遗产税的分摊
/,>@+^ 1 appraisal 估价；评估
~-"<)XPe appreciable growth 可观增长
>%~E < appreciable impact 显着影响
+2}aCoL\ appreciable increase 可观增长
2MN AY%iT appreciation 增值；升值
0(u NFyIG appreciation against other currencies 相对其他货币升值
x k1pZQ8c appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?~mw appreciation tax 增值税
1I'ep\`"X appropriation 拨款；拨用；拨付
a S7[s6 appropriation account 拨款帐目
Ly0U')D: Appropriation Bill 拨款法案
A.mIqu,: appropriation-in-aid system 补助拨款办法
[M^ur%H approved assets 核准资产
`=]I -5#.W approved basket stock 认可一篮子证券
*-!&5~o/U approved budget 核准预算
r A*"22v= approved charitable donation 认可慈善捐款
oNgu- & approved charitable institution 认可慈善机构
gF snL*L0 approved currency 核准货币；认可货币
WsA(8Ck< approved estimates 核准预算
^:b%Q O approved estimates of expenditure 核准开支预算
w% Ug9 approved overseas insurer 核准海外保险人
g@&@ ]63 approved overseas trust company 核准海外信托公司
; 'o:1{Y approved pooled investment fund 核准汇集投资基金
R!v ?d2 approved provident fund scheme 认可公积金计划
-&#H@Gyw
approved provision 核准拨款
s}~'o!}W approved redeemable share 核准可赎回股份
wYf9&}k\4 approved regional stock 认可地区性证券
++s=$D approved retirement scheme 认可退休金计划
zH0{S.3 k approved subordinated loan 核准附属贷款
([-xM%BI6 arbitrage 套戥；套汇；套利
QE:%u T arbitrageur 套戥者；套汇者
y6[^I'kz arbitrary amount 临时款项
'xO^2m+N; arrangement 措施；安排；协定
Vx]{<}(gr arrears 欠款
94 =aVM\>> arrears of pay 欠付薪酬
}v'jFIkhI arrears of revenue 逾期未收税款；逾期未收的帐项
(5l 5@MN articles of association 组织章程；组织细则；组织章程细则
0FDfB; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
a\wpJ|3{=T ascertainment of profit 确定利润
u 1?1x "Asia Clear" “亚洲结算系统”
: S h> Asia Commercial Bank Ltd. 亚洲商业银行有限公司
iU5Aj:U3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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J54 Asian Development Fund [ADF] 亚洲发展基金
uZyR{~-C Asian dollar bond 亚洲美元债券
V fJbexYT Asian dollar market 亚洲美元市场
#&Zb8HAj Asian dollar rate 亚洲美元利率
Y )x(+# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6J|E e 1Ez Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=R M=@X asked price 沽盘；喊价；索价；卖方报价
sA3=x7 j%c assessable income 应评税入息
s W#} QYd assessable loss 应评税亏损
yDt3)fP# assessable profit 应评税利润
zSYh\g" assessable value 应评税值
rb+&] assessed profit 估定利润
4{d`-reHg assessed value 经评估价值
oGzZ.K3 A assessment 评税；评定；估价；评税单
R< }Yf[T Q assessment number 评税编号；估价编号
|%F[.9Dp assessment of additional tax 补加税评税
U]!D=+ assessment of performance 业绩评估；实绩评价
t83n` L C Assessor 评税主任
8:j8> K*6 asset price bubbles 资产价格泡沫
u S$:J:Drx asset-backed securities 具资产保证的证券
$-dz1} assets accretion 资产增值
K-$gTV assets and liabilities 资产与负债
l \= M'D assets betterment statement 资产递增表；资产改进表
LB<,(d yh assets lending 实物放款；有抵押贷款
l
vuoVINEp assets of the company passing on the death 死者去世时转移的公司资产
c}nXMA^^ assets pledged as security for liabilities 用作负债抵押的资产
L0_qHLY assets portfolio 资产投资组合
OUY 65K assets price 资产价格
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}DCy23 assets quality 资产质素
:*wnO;eN assets realization 资产变现
jk0Ja@8PK assets refinancing arrangement 资产再集资安排
4\%0a,\^ assets securitization 资产证券化
P:z 5/??2S assets situated outside Hong Kong 在香港以外地方的资产
zwA kXj assets stripping 削减资产；拆卖资产
_kR,R"lh assets value 资产值
7o$4ov;T assignee 承让人
l$% mZl assignment 转让；转让书；转让契
GS^U6Xef assignment of interest 权益转让
q%u;+/|l assignment of letters patent and trade mark 专利证书及商标转让
|w(@a:2 kw assignment of property 物业转让；物业转让书
LbGyD;#_ assignment right 转让权
c&Pgz~iP assignor 转让人
MB,;HeP! associate 有联系的人；有关连人士；相联者；合伙人；联系人
_v2 K1 1 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
,!"\L~6 associate member 附属会员
YuWsE4$ associated body corporate 相联法人团体
C7ZU)MEUd/ associated company 相联公司；联属公司
Z5 /g\G[ associated corporation 相联法团
o0:[,oc k Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&H!#jh\w 公认会计师公会〔英国〕
\JBJ$lBL Association of Futures Exchange Brokers 香港期货经纪协会
h9)QQP P Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
dm60O8 association of underwriters 承保人组织
U?u0|Y+ assumption of control 接管
e Mf+b; ~R assurance 担保；保险；转易；转易书
;!(.hCHvr assurance of interest 权益的转易
;J3az` at 19XX price 按一九ＸＸ年价格计算
XgUvg J at a discount 按赔价计算；按贴水价格计算；打折扣
s)q;{wz at a premium 按溢价计算；按升水价格计算
W&[}-E8<Y at call 通知付款；按通知
{`0GAW)q at constant market price 按固定市价计算
Ly?yW S-x at constant price 按固定价格计算
/? n 9c;w at cost 按成本计算
q9j9"M' at current market price 按当时市价计算；按现时市价计算
)- FQ_K% at current price 按当时价格计算；按现时价格计算
2M>Y3Q2Yv at factor cost 按要素成本计算；按生产要素成本计算
5b_[f ( at money-of-the-day price 按付款当日价格计算
vb{+yEa at or better 按指定或较佳价位〔买卖指令〕
_
i )Z8# at par 按面值计算；平价
,Yg<Z1 at sight 见票即付
U @$Kp>X at the close 按收市盘
gk+$CyjJ at the opening 按开市盘
Az2HlKF"L attestation 见证；见证条款
s9 '*Vm at-the-money option 平价期权
Cc:m~e6r attorney 受权人；受托代表人
n237 %LH[ attornment 新拥有人承认书
CErkmod{}e attributable profit 可归属利润
J7R+|GTcx attributable share value 可归属股份价值
:F:<{]oG_ Auckland Stock Exchange 奥克兰证券交易所
ms'!E) auction 拍卖
9?)r0`:# auctioneer 拍卖商
<$s G]l!\ audit 审计；核数
fL7ym,? Audit Commission 审计署
".z~c%' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
iY~9`Q1E 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〕
| 9)Q =( audit review 帐目审查
' vO+,- Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
CCJ!;d;&87 audited account 审计帐目；经审计的帐目
/#?lG`'1 audited annual account 经审计的周年帐目
QKYGeT7&Y' audited balance sheet 经审计的资产负债表
Qc2_B\K^ auditor 核数师；核数主任；审计师
}}v04~ auditor's certificate 核数师证明书；审计师证明书
dq?q(_9 auditor's report 核数师报告；审计师报告
U$KdY _Z97 Aussie bond 澳元债券
M>df7.N7%P austerity budget 紧缩预算
c?L_ n=B Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
i]Or'L0c Australia All Ordinaries Index 澳洲所有普通股票指数
': Gk~ Australian Dollar [AUD] 澳元
6=] %Y Australian Options Market 澳大利亚期权市场
NfcQB;0 Australian Securities Commission 澳洲证券事务监察委员会
MT" 2^&R Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{9KG06%+ Australian Stock Exchange 澳大利亚证券交易所
e.eQZ5n~q` Austrian Schilling [ATS] 奥地利先令
iulM8"P
authentication 认证；鉴证
TL(L[ authority to purchase 委托购买证；委购书
B[^mWVp6L authorization 认可；核准；授权；授权书
O&93QN0 authorization by direction 指示授权
T `46\KkN authorization by instruction 指令授权
Zg%SE'kK authorization by warrant 令状授权
IEV3(qzt authorization of unit trust 单位信托的认可
4.bL>Y>c authorized agent 指定代理人
H".~@,-} authorized capital 法定资本
e!}R 1 authorized clerk 出市员
&*Eyw
s authorized dealer 认可交易商
8cy#[{u`; authorized financial institution 认可财务机构
95giqQ(N authorized fund 认可基金
-\@&^e authorized fund house 获授权的基金公司；认可基金公司
t#mW`r GE_ authorized institution 认可机构
hqVx%4s*J
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&#Sg1$/+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.L% _# A authorized insurer 获授权保险人；获认可承保人
ni gp83: authorized investment 特准投资项目
Q nikgV authorized person 获授权人
"V:B-q authorized representative 获授权代表
CqDMq ! authorized share capital 法定股本
HPs$R [ automated quotation system 自动报价系统
5:S fPAx Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w}pFa76rm 自动交易系统〔香港期货交易所有限公司〕
@)iv' automatic adjustment mechanism 自动调整机制
0Ha1p q R automatic adjustment system 自动调整系统
4f~hd-z Automatic Clearing House 自动票据交换所
Zk2-U"0\o automatic exchange rates accumulation system 自动化汇率累集系统
VF=$'Bl| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
dI&2dcumS automatic teller machine [ATM] 自动柜员机
5I5~GH autopay 自动转帐
]SpUD available assets 可用资产
Bvp G P available fiscal reserve 现存财政储备
ymybj available profit 可用利润
=!r9;L,? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$@q)IK%FDL average 平均；平均数；海损
+\9Y;N y average basic salary 平均基本薪金
uYiM~^ 0 average consumer expenditure 平均消费开支；一般消费开支
Mq]~Ka3q7 average cost 平均成本
nK Rx_D$d average cost of land production 增辟土地平均成本
=x}27f%-Mg average daily turnover 平均每日成交额
oQ@X}6B%S average daily wage rate 平均每日工资率
q%#dx4z& average expenditure pattern 平均开支模式
ciI;U/V average growth rate 平均增长率
sj003jeko average net fixed assets 固定资产平均净值
rixNz@p'% average of relatives 相对价格平均数
~q#UH'=% average price 平均价格
zLue j' average propensity to consume 平均消费倾向；一般消费倾向
@Y* ONnl average propensity to save 平均储蓄倾向；一般储蓄倾向
3+"z average rate 平均率
3 .B|uN average revenue 平均收入；平均收益
z= vfP% average stock 平均库存；平均存货
d $g-u8 average yearly rent 平均年租
+](^gaDw<L avoidance of double taxation 避免双重课税
IZeWs wz avoidance of tax 避税
