A:
z (o zMH A share Ａ股；甲类股份
ls;! Og9 abatement of tax 减税；减扣免税额
fV "gL(7 ABN AMRO Bank N.V. 荷兰银行
' F,.y6QU above-the-line expenditure 线上项目支出；经常预算支出
=yR$^VSY above-the-line receipt 线上项目收入；经常预算收入
.=kXO{> ABSA Asia Limited 南非联合亚洲有限公司
|. ZYY(} absolute change 绝对数值变更
B_kjy=]O. absolute expenditure 实际开支
oJ:\8>)9 absolute guideline figure 绝对准则数字
.!oYIF*0zC absolute interest 绝对权益
Xur {nk~? absolute order of discharge 绝对破产解除令
iNlY\67sW absolute profit margin 绝对利润幅度
2#i *'. absolute value 实值；绝对值
4 \#b@1]} absolutely vested interest 绝对既得权益
EC:u;2f! absorbed cost 已吸收成本；已分摊成本
\dx$G?R absorption 吸收；分摊；合并
VR'R7 absorption rate 吸收率；摊配率；分摊率
7o99@K, ACB Finance Limited 亚洲商业财务有限公司
:l;SG=scx acceptable form of reciprocity 合理的互惠条件
cFV)zFu acceptable rate 适当利率；适当汇率
;Xr|['\' acceptance agreement 承兑协议
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(74X acceptance for honour 参加承兑
)j_Y9`R acceptor 承兑人；接受人；受票人
[& d"Z2gK acceptor for honour 参加承兑人
u/ Gk>F accident insurance 意外保险
/ b;GC-"v Accident Insurance Association of Hong Kong 香港意外保险公会
0#/N ZO accident insurance scheme 意外保险计划
U!TSAg21P accident year basis 意外年度基准
crDm2oA~t accommodation 通融；贷款
J#/L}h;qH accommodation bill 通融票据；空头票据
rL KwuZ accommodation party 汇票代发人
*LZB. 84 account balance 帐户余额；帐户结余
FD1Z}v!5IJ account book 帐簿
.='hYe. account collected in advance 预收款项
" 0V8i%a account current book 往来帐簿
m 4m,-}KNi account of after-acquired property 事后取得的财产报告
9kO }054 account of defaulter 拖欠帐目
#
o;\5MOE% account payable 应付帐款
(fTi1
I! account payee only [A/C payee only] 只可转帐；存入收款人帐户
)q8!:Z account receivable 应收帐款
OL2 b account receivable report 应收帐款报表
/[FES 78p account statement 结单；帐单；会计财务报表
|eu:qn8 account title 帐户名称；会计科目
* a[iq`499 accountant's report 会计师报告
8q" C=t7 Accountant's Report Rules 会计师报告规则
(Qp53g accounting and auditing procedure 会计与审计程序；会计与核数程序
(c\i .z Accounting Arrangements 《会计安排》
&OXWD]5$6 accounting basis 会计基础
[
U`}) accounting by Official Receiver 破产管理署署长呈交的帐目
TIIwq H+h. Accounting Circular 《会计通告》
+\ZaVi accounting class 会计类别
P.t0o~hoK; accounting date 记帐日期；会计结算日期
o-ee3j. accounting for money 款项核算
B*-A erdH Accounting Officer 会计主任
aSEzh7 8 accounting period 会计报告期；会计期
xU LcS :Q accounting policy 会计政策；会计方针
^}{`bw {
accounting practice 会计惯例
]nQC accounting principle 会计准则
-LnNA`- accounting record 会计记录
-]-?>gkN5 accounting report 会计报告
`at>X&Ce, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,UA-Pq3 } Accounting Society of China 中国会计学会
u 6"v}gN accounting statement 会计报表
!]l !I9 accounting system 会计制度；会计系统
$j"TPkW{M accounting transaction 会计事项；帐务交易
|9;MP&68 accounting treatment 会计处理
Y2 oN.{IH accounting year 会计年度
_yu_Ev}R accretion 增值；添加
Mv 1V
Vk accrual 应计项目；应累算数目
ln* _mM/Q% accrual basis 应计制；权责发生制
B In7<.& accrual basis accounting 应计制会计；权责发生制会计
;XD Glv% accrue 应累算；应计
OGGuV Y accrued benefit 应累算利益
7.!`c-8
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+]*hzWbe accrued cumulative preference share dividend 应累算的累积优先股股息
vUD>+*D accrued expenses 应累算费用
k0>]7t$L accrued interest payable 应付利息；应计未付利息
8)m accrued interest receivable 应收利息；应计未收利息
lD]/Kx accrued right 累算权益
){M)0,: accruing profit 应累算的利润
_c@k>"_{S accumulated fiscal reserve 累积财政储备
|Ev V S accumulated profit 累积利润；滚存溢利
J69B1 Yi accumulated reserve 累积储备
rE5q
BEh accumulation of surplus income 累积收益盈余
6d#:v"^, acquired assets 既得资产
.CAcG"42 acquisition 收购；购置；取得
%{j)w{
L J acquisition cost 购置成本
'>aj5tZ>R acquisition expenses 购置费用
wS%j!|xhlV acquisition of 100% interest 收购全部股权
M?3#XQDvD acquisition of control 取得控制权
bi<?m^j acquisition of fixed assets 购置固定资产
JXNfE,_ acquisition of shell “买壳”
#-^ y9B acquisition price 收购价
l6y*SW5+ act of God 天灾
q*pWx]Y acting partner 执事合伙人
=e!o active market 买卖活跃的市场；交投畅旺的市场；旺市
o8h1 active partner 积极参与的合伙人
4) OM58e} active trading 交投活跃
iO2%$Jw9\ actual circulation 实际流通
/t;Kn m actual cost 实际成本
E#^?M#C actual expenditure 实际开支；实际支出
w.0 :#4 actual income 实际入息；实际收入；实际收益
Z^l!#"\4m actual market 现货市场
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actual price 现货价；实际价格
F =Zc _ actual profit 实际利润
&LM ^,xx} actual quotation 实盘；实际价位；实际报价
r_Eu LFM A actual year basis 按实际年度计算
,K 1X/), actuals 实货
'H|=]n0 actuarial investigation 精算调查
!3J YG actuarial principle 精算原则
?T\_"G actuarial report 精算师报告
Wti?J.Csc Actuarial Society of Hong Kong 香港精算学会
Au[H!J actuarial valuation 精算师估值
c.JMeh actuary 精算师
ry[NR$L/m ad referendum agreement 暂定协议；有待覆核的协定
P+s -{vv{0 ad valorem duty 从价税；按值征税
r_?i l]l ad valorem duty system 从价税制
E2 xcd#ZD ad valorem fee 从价费
h}@)oSX
} ad valorem tariff 从价关税
7O^'?L<C' additional allowance 额外免税额
)gb gsQZ additional amount for unexpired risk 未过期风险的额外款额
N8K @ch3=P additional assessable profit 补加应评税利润
P{ {U additional assessment 补加评税
*E 1 v additional commitment 额外承担
Q ,6[ additional commitment vote 额外承担拨款
{I"` ( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9 ! 6\8 additional dependent parent allowance 供养父母额外免税额
?=^ M(TA; additional provision 额外拨款
6d%'>^`(o- additional stamp duty 附加印花税
[T> a}}@ additional tax 补加税罚款；补加税款
Ej7>y wlW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
uZA^o adjudged bankrupt 被裁定破产
}+3IM1VTW{ adjudicated bankrupt 裁定破产人
)?D w) s5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
&
~*qTojj adjudication of bankruptcy 裁定破产；宣告破产
Btu=MU S adjudication of insolvency 裁定无力偿还债务
qL1 d-nH adjusted actual 经调整的实数；调整后的实数
d X vp-oi adjusted current assets 经调整的流动资产；调整后的流动资产
kI lK"= adjusted figure 经调整的数字；调整后的数额
du0]LiHV adjusted liabilities 经调整的负债；调整后的负债
:Tu%0="ye adjusted loss 经调整的亏损；调整后的亏损
:4'Fq;%C 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
I,0Z* rw adjusted profit 经调整的利润；调整后的利润
= m6yH_`@ adjusted surplus 经调整的盈余额；调整后的盈余额
1p]Z9$Y adjusted value 经调整的价值；调整后的价值
6~b]RZe7 adjustment 调整；修订；理算〔保险〕
cV+ x.)a. adjustment centre 调剂中心
w\f>.N adjustment lag 调整过程的时间差距；调整时差
WymBjDos: adjustment mechanism 调整机制
Yn LwBJ 2i adjustment of loss 亏损调整
L^Q q[> adjustment process 调整过程；调整程序
F>!gwmn~ adjustment range 调整幅度
ZUiI nO administered exchange rate 受管制汇率
`E4OgO Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
wn-{V kpm administration expenses 行政费用
<xpHlL c administration fee 手续费；行政费
!(L\X'jH administration in bankruptcy 破产管理
u lzQ[?OMl administration order 遗产管理令
(Rt jD`e} administrator 管理人；遗产管理人
D3i`ehh administrator of the estate 遗产管理人
5lp }; admission of debt 债项承认书
IQ3]fLb admission of proof 接纳债权证明
^>H+#@R advance 放贷款项；垫付款项；预支款项；预付款项
$k= 5n J advance account 暂支帐目；预付款帐户
SF#Rc>v advance compensation 预付补偿金
K,o@~fj advance from shareholder 股东垫款
+C F"Bm8@ advance pending reimbursement 预支以待日后付还
-'jPue 2\ advanced economy 先进经济体系
:lGH31GG advancement 预付；预付财产
2-#:Y
advances warrant 垫款令
<Z6tRf;B advancing 贷出
|m5 E%E adverse balance 逆差
qV`JZ \ n adverse exchange 逆汇
_# mo6' )j advertisement addressed to shareholders 在报章刊登的致股东通告
v7kR]HU[y advice for collection 托收通知书
sKLH.@ advice of drawing 提款通知书；汇票通知书
S7 _^E advice of payment 付款通知
2*<'=*zaQ Advisory Committee [Securities and Futures Commission]
5/{";k)L+ 谘询委员会〔证券及期货事务监察委员会〕
3jG
#<4;J Advisory Committee on Diversification 经济多元化谘询委员会
LtDQgel" affidavit 誓章；遗产申报誓章
PiTe/ affidavit of no receipt 述明无收款的誓章
_ o-lNt+ affiliate 联号；联营公司；附属公司
:a#p zEK affiliated company 附属公司；联号；联营公司
tEE1`10Mt affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Bt\z0*t=s affordability 负担能力
i8Y$ cac! African Development Bank [AfDB] 非洲开发银行
q%Fc?d9 after-acquired property 事后取得的财产
Ad@Odx=o*R after-hours dealing 市后交易
y?1<7>L5~ after-tax profit 税后盈利；税后利润；税后溢利
QxjX:O agency agreement 代理协议
_=\=oC agency expenses 代理机构的开支
/e0cx:.w agency fee 代理费
\h&ui]V Agency Law 《代理法》
0-9.u`)#yu agent 代理人；承销人
djxM/"xo agent of company 公司代理人
*~0Ko{Avc agent's fee 代理人费；经纪费
xO< $xx aggregate 总计；总数；总体数字
(3;dtp>Xx aggregate amount 总款额；总额
& K*x[ aggregate assets and liabilities 总体资产与负债
cx(W{O"Jb aggregate at constant price 按固定价格计算的总体数字
sivd@7r\Fa aggregate demand 总需求
mGK-&|gq aggregate gross position 总持仓量
5v
uB87` aggregate limit 总限额
m<cvx3e aggregate of salaries tax 合计薪俸税
I
)LO @ aggregate performance 总体表现；总体业绩
+[s ZE
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Z_F}Y2-w9 aggregate surplus 总盈余
~SW_jiKM aggregate total 整体总额
+.RC{o, aggregate value 总值；合计价值
jD
eNCJ aggregated basis 合计基准
%%w/ ;o!c aggregated net chargeable income 合计应课税入息实额
S _B $-H| aggregation 合并计算；合计；总和
tKik)ei aggregation of incomes of husband and wife 夫妇入息合并计算
`S{Blv aggregation of property 财产的总和
*Ugtg9j agio 差价；贴水
22<T.c 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》
u?>]C6 $ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v FL\O 《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》
vj23j[!| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|4F 3Gu 《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》
kK]^q|vb6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
# XD-a 《香港政府和大韩民国政府关于相互促进和保护投资协定》
d5x>kO'[l agreement for a settlement 授产协议
Du3nK" -g agreement for assignment 转让协议
N2~q\BqA agreement for sale 售卖协议；买卖协议
/W6 r{Et agreement for sale and purchase 买卖协议
-p:X]Ov agreement for the payment of interest 支付利息协议
J} 03 5 agreement for the repayment of money 还款协议
!QB(M@1 agreement of reinsurance 再保险协议
0H6^2T< Agricultural Bank of China 中国农业银行
1{.=T&eG# air passenger departure tax 飞机乘客离境税
%qM3IVPK)q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
sZ,mRT airport tax 机场税
+foyPj!% alcohol duty 酒精税
>+ZD 6l/ alienation 让与；让渡；转让
_(q| W3 alimony 生活费；赡养费
N1LZ XXY{ All Ordinaries Index [AOI] 所有普通股指数
':v@Pr| all risks 全险；综合险
G\?q{ All Sales Record for Stock Market 《股票市场成交报告》
$6c8<!B_ Allied Capital Resources Limited 新联财务有限公司
l]s, CX all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^:0e p j7 allocation letter 拨款信件
Kv M}g2" allocation of fund 分配款项；预留款项
INyakAmJ}- allocation of profit 利润分配；溢利分配
e (^\0 =u< allocation warrant 拨款令
B >11 allotment 分配；配股
+P&;cCV`S3 allotment notice 股份配售通知；配股通知
'e3 [m allotment of shares 股份分配
=H F||p@ allowable 可获宽免；免税的
c==` r
C allowable business loss 可扣除的营业亏损
6L~tUe.G allowable expenses 可扣税的支出
|Q'l&Gt6 allowance 免税额；津贴；备抵；准备金
@ Ik@1 allowance for debts 债项的免税额
u'?yc"d># allowance for depreciation by wear and tear 耗损折旧免税额
U*Hw
t\ allowance for funeral expenses 殡殓费的免税额
`W8A * allowance for inflation 为通货膨胀而预留的款项；通胀准备金
qGE? [\t[6 allowance for repairs and outgoings 修葺及支出方面的免税额
,AC+s"VS allowance to debtor 给债务人的津贴
9*@K l` \ alteration of capital 资本更改
@CSTp6{y alternate trustee 候补受托人
#NAlje( 7 amalgamation 合并
GY D` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N|,6< | ambit of charges 征税范围；收费范围
0$n0f u amended valuation 经修订的估值
r2EIhaGF; American Commodities Exchange 美国商品交易所
E! i:h62 American Express Bank Limited 美国运通银行
!zw)! rV= American Stock Exchange 美国证券交易所
P | [i{h amortization 摊销
0.^9)v*i amount due from banks 存放银行同业的款项
^XV=(k;~bX amount due from banks abroad 存放海外银行同业的款项
1|L3} 2 amount due from holding companies 控股公司欠款
9M)N2+hkZ amount due from local banks 存放本港银行同业的款项
S >P TD@ amount due to banks 银行同业的存款
Lmy ^/P % amount due to banks abroad 海外银行同业的存款
ugM,wT&~Y amount due to holding companies 控股公司存款
H-Uy~Ry*T amount due to local banks 本港银行同业的存款
WH.5vrY Z amount due to outport banks 外埠银行同业的存款
ccW z,[ amount for note issue 发行纸币的款额
p2|BbC\N amount of bond 担保契据的款额
y s5b34JN amount of consideration 代价款额
G?Y2 b amount of contribution 供款数额
rmCrP( amount of indebtedness 负债款额
f3 lKdXnP amount of principal of the loan 贷款本金额
;P-xKRU!Xx amount of rates chargeable 应征差饷数额
%5=Xs zS amount of share capital 股本额
("t;
2Mw amount of sums assured 承保款额
(9N75uCa amount of variation 变动幅度
wn'_;0fg amount of vote 拨款数额
}ug|&2 5D amount payable 应付款额
{YCqu oF amount receivable 应收款额
EHT5Gf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ndk V(#wQS analysis 分析
PNSZ
j# ancillary risk 附属风险
OBF2?[V~ annual account 周年帐目；周年帐目报表；年度决算；年结
%bnDxCj" annual accounting date 年结日期
'"H'#%RU annual allowance 每年免税额；年积金；年度津贴；年津
QD0upYG annual balance 年度余额
Y&O<A8=8 annual disposable income 每年可动用收入
> Xq:?}-m2 annual estimates 周年预算
+"!,rZ7,A annual fee 年费
_5 ^p+ annual general meeting 周年大会
V `KXfY annual growth rate 年增率；每年增长率
&#'[]V%^F annual long-term supplement 长期个案每年补助金
4# ?Ox vH annual pensionable emolument 可供计算退休金的年薪
"}i\" x;s annual report 年报
.[1"Med J Annual Report on the Consumer Price Index 《消费物价指数年报》
':71;^zXf annual return 周年报表；周年申报表；每年报税表格
"WTnC0< Annual Return Rules 《周年报表规则》
*/Oq$3QGsV annual review of consumer prices 每年消费物价回顾
vj I>TIy
annual roll-forward basis 逐年延展方式
Vwp fkD` annual salary 年薪
[@OXvdTV annual statement 年度报表；年度决算表
(hefpqpi 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
#\G{2\R annuitant 年金受益人
bJD2c\qoc annuity 年金
TxY xB 1C) annuity contract 年金合约
VJM n5v[V annuity on human life 人寿年金
L;=<d antecedent debt 先前的债项
Gw6*0& 3') ante-dated cheque 倒填日期支票
u4L&8@ anticipated expenditure 预期开支
+_gPZFpbx anticipated net profit 预期纯利
&|7pu= anticipated revenue 预期收入
) 1a3W7 anti-inflation measure 反通货膨胀措施
Oo<^~d2= anti-inflationary stance 反通货膨胀立场
r "OVu~ND apparent deficit 表面赤字
$X~4J apparent financial solvency 表面偿债能力
+I0?D apparent partner 表面合伙人
-r_ /b application for personal assessment 个人入息课税申请书
3&!X8Lhv application of fund 资金应用
C,R_` % b% application to release as liquidator and to destruct the books of accounts and documents
3u 7^*$S 申请免除清盘人职务及毁灭帐簿与文件
Oslbt8)U6 appointed actuary 委任精算师
oB:tio4 DE appointed auditor 委任核数师；委任审计师
8$3G c"= appointed trustee 委任的受托人
m'$]lf;* appointer 委任人
%|[+\py$Q apportioned pro rata 按比例分摊
7WG"_A~V apportionment 分配；分摊
Zqk e8q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:qi"I;=6 apportionment formula 分摊方程式
_r8.I9| apportionment of estate duty 遗产税的分摊
qZlb? b" appraisal 估价；评估
l6. z-Qw appreciable growth 可观增长
0n S69tH appreciable impact 显着影响
}"j7Qy)cs appreciable increase 可观增长
A-vK0l+ appreciation 增值；升值
2{zFO3i<3 appreciation against other currencies 相对其他货币升值
|q5R5 mQ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:Vc+/ZyW appreciation tax 增值税
5V\\w ~&/ appropriation 拨款；拨用；拨付
2HBYReQ appropriation account 拨款帐目
U Bp0;)- Appropriation Bill 拨款法案
r 5z_{g appropriation-in-aid system 补助拨款办法
%N@454enH approved assets 核准资产
[k(oQykq approved basket stock 认可一篮子证券
c *(]pM approved budget 核准预算
+ Sk ; approved charitable donation 认可慈善捐款
Dh0`t@ approved charitable institution 认可慈善机构
Vd[ [< approved currency 核准货币；认可货币
r{.DRbn approved estimates 核准预算
Wa%Z t*7 approved estimates of expenditure 核准开支预算
m/sAYF" approved overseas insurer 核准海外保险人
<4,>`#NEo approved overseas trust company 核准海外信托公司
XCO{}wU)> approved pooled investment fund 核准汇集投资基金
L2 [|g~ approved provident fund scheme 认可公积金计划
oJw~g [ approved provision 核准拨款
/"+ n{*9 approved redeemable share 核准可赎回股份
yzt6 approved regional stock 认可地区性证券
|D
u.aN approved retirement scheme 认可退休金计划
RQ# g n approved subordinated loan 核准附属贷款
+rbj%v}Fh arbitrage 套戥；套汇；套利
K'~wlO@O arbitrageur 套戥者；套汇者
_>B0q|]j4' arbitrary amount 临时款项
]Kb arrangement 措施；安排；协定
3!^5a %u arrears 欠款
]%m 0PU# arrears of pay 欠付薪酬
;JMd(\+- arrears of revenue 逾期未收税款；逾期未收的帐项
j"*ZS'0 articles of association 组织章程；组织细则；组织章程细则
mX T{)pU Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
G<,@|6"w ascertainment of profit 确定利润
Fn*clx< "Asia Clear" “亚洲结算系统”
F M B\$(g Asia Commercial Bank Ltd. 亚洲商业银行有限公司
oop''6`C% Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
IC>OxYg* Asian Development Fund [ADF] 亚洲发展基金
k.>*!l0 Asian dollar bond 亚洲美元债券
`6`NuZ*6g Asian dollar market 亚洲美元市场
~?8B~l^ Asian dollar rate 亚洲美元利率
Q@hx +aM Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
# P$=P2o Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a9qB8/Gg[ asked price 沽盘；喊价；索价；卖方报价
x]lv:m\)jT assessable income 应评税入息
w1EYXe assessable loss 应评税亏损
]Qe;+p9vU assessable profit 应评税利润
.?9+1.` assessable value 应评税值
ma>{((N assessed profit 估定利润
K~O fC assessed value 经评估价值
,# rl" assessment 评税；评定；估价；评税单
703=.xj assessment number 评税编号；估价编号
oqHI`Tu assessment of additional tax 补加税评税
. |$6Pi%! assessment of performance 业绩评估；实绩评价
oX@nWQBc_ Assessor 评税主任
utKtxLX" asset price bubbles 资产价格泡沫
' x
B BQP asset-backed securities 具资产保证的证券
{`BC$V assets accretion 资产增值
9'C kV [ assets and liabilities 资产与负债
iPX6 r4- assets betterment statement 资产递增表；资产改进表
JzMPLmgG/ assets lending 实物放款；有抵押贷款
Udv5 Y assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
nk9Kq\2f: assets portfolio 资产投资组合
gUzCD B^.: assets price 资产价格
qlmz@kTb assets quality 资产质素
iD#HB o assets realization 资产变现
C"_f3[Z assets refinancing arrangement 资产再集资安排
8P.UB{QNe assets securitization 资产证券化
@ $z/=g sy assets situated outside Hong Kong 在香港以外地方的资产
v;AMx-_WH assets stripping 削减资产；拆卖资产
]W3D4Swq assets value 资产值
Xjc{={@p3 assignee 承让人
\ Xow#@[ assignment 转让；转让书；转让契
E6|!G assignment of interest 权益转让
_@jBz"aq\ assignment of letters patent and trade mark 专利证书及商标转让
O79;tA<k assignment of property 物业转让；物业转让书
F@4XORO; assignment right 转让权
KB!.N[!v assignor 转让人
$/5<f<%u&) associate 有联系的人；有关连人士；相联者；合伙人；联系人
fg"@qE-; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!fr /WxJ associate member 附属会员
.g_B KeU associated body corporate 相联法人团体
-Czq[n=0( associated company 相联公司；联属公司
[4sI<aH associated corporation 相联法团
J
Sz'oA5 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,A9pj k' 公认会计师公会〔英国〕
Ps5UX6\ .m Association of Futures Exchange Brokers 香港期货经纪协会
ZYZQ?FN Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
h[72iVn association of underwriters 承保人组织
I
<`9ANe assumption of control 接管
6*%3O=* assurance 担保；保险；转易；转易书
8W K%g0gm assurance of interest 权益的转易
WJCEiH at 19XX price 按一九ＸＸ年价格计算
$Z(fPKRN/ at a discount 按赔价计算；按贴水价格计算；打折扣
uhvmh at a premium 按溢价计算；按升水价格计算
N r5
aU6] at call 通知付款；按通知
eYB o* at constant market price 按固定市价计算
[RG&1~ at constant price 按固定价格计算
a(&!{Y1bt at cost 按成本计算
HB yk 1 at current market price 按当时市价计算；按现时市价计算
YP{)jAK at current price 按当时价格计算；按现时价格计算
e|u|b at factor cost 按要素成本计算；按生产要素成本计算
b}4k-hZL at money-of-the-day price 按付款当日价格计算
Hi #' h at or better 按指定或较佳价位〔买卖指令〕
2GQ q(_ at par 按面值计算；平价
VQF!|*#
at sight 见票即付
NKB,D$!~& at the close 按收市盘
V c|r(lM at the opening 按开市盘
\)859x&( attestation 见证；见证条款
n-[J+DdB at-the-money option 平价期权
B8-v!4b0` attorney 受权人；受托代表人
GCCmUR9 d attornment 新拥有人承认书
HubSmbS1 attributable profit 可归属利润
C -4NiXa attributable share value 可归属股份价值
pisjfNT`o Auckland Stock Exchange 奥克兰证券交易所
JVig lO1\ auction 拍卖
t] LCe\# auctioneer 拍卖商
}7YDe'5V audit 审计；核数
z:< mgp&/< Audit Commission 审计署
[q]"_4L0;d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
A,D67G<v` 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〕
D(xgadr audit review 帐目审查
,
"w`,c>! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
r(Nf VQF audited account 审计帐目；经审计的帐目
y] Q G; audited annual account 经审计的周年帐目
hW pn~q audited balance sheet 经审计的资产负债表
'(A)^K>+ auditor 核数师；核数主任；审计师
T0n=nC}< auditor's certificate 核数师证明书；审计师证明书
%\#s@8=2u auditor's report 核数师报告；审计师报告
6+"P$Ed#i Aussie bond 澳元债券
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D austerity budget 紧缩预算
}LQ*vD-Jj Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
q#wg2 Australia All Ordinaries Index 澳洲所有普通股票指数
?T-6|vZA Australian Dollar [AUD] 澳元
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Australian Options Market 澳大利亚期权市场
.E:[ \H" Australian Securities Commission 澳洲证券事务监察委员会
J,;[n*s Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$+P9@Q$ Australian Stock Exchange 澳大利亚证券交易所
\7 z&iGe! Austrian Schilling [ATS] 奥地利先令
Zy ^mSI4i authentication 认证；鉴证
*A}QBZ authority to purchase 委托购买证；委购书
qCK)F OU authorization 认可；核准；授权；授权书
[ C d"@!yA authorization by direction 指示授权
^ a%U *>P authorization by instruction 指令授权
M"[s5=:Lo authorization by warrant 令状授权
B% !z7AT authorization of unit trust 单位信托的认可
2zR *`9$ authorized agent 指定代理人
J7X-=E D authorized capital 法定资本
1 Y_e1tgmm authorized clerk 出市员
lQQXV5NV authorized dealer 认可交易商
x bF*4;^SI authorized financial institution 认可财务机构
;;'b;,/ authorized fund 认可基金
Ry *NR P; authorized fund house 获授权的基金公司；认可基金公司
-}|GkTM authorized institution 认可机构
i$[wgvJIV
authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W Da;wt authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
I7b(fc-r authorized insurer 获授权保险人；获认可承保人
,t5X'sY L authorized investment 特准投资项目
*9)7.} uY authorized person 获授权人
> kOc a authorized representative 获授权代表
k7P~*ll$ authorized share capital 法定股本
aVvi_cau automated quotation system 自动报价系统
p'1n'|$e Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|sz`w^# 自动交易系统〔香港期货交易所有限公司〕
)3v0ex@Jl automatic adjustment mechanism 自动调整机制
*0 M#{HQ automatic adjustment system 自动调整系统
8[5%l7's Automatic Clearing House 自动票据交换所
*9e T#dH automatic exchange rates accumulation system 自动化汇率累集系统
AfW63;kH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8=ubMq r[ automatic teller machine [ATM] 自动柜员机
Nw $io8:d
autopay 自动转帐
vc o/h available assets 可用资产
I!lzOg4~ available fiscal reserve 现存财政储备
SzkF-yRd available profit 可用利润
s` F v! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
adtK$@Yeg average 平均；平均数；海损
B' 6^E#9 average basic salary 平均基本薪金
hk4f)z average consumer expenditure 平均消费开支；一般消费开支
?cdSZ'49[ average cost 平均成本
ep<A d average cost of land production 增辟土地平均成本
dj4 g average daily turnover 平均每日成交额
{;^boo q average daily wage rate 平均每日工资率
Us.yKAHP V average expenditure pattern 平均开支模式
`Yp\.K z average growth rate 平均增长率
ERQ a,h/ average net fixed assets 固定资产平均净值
$+Ke$fq.> average of relatives 相对价格平均数
E (tdL,m' average price 平均价格
g(<02t!OT= average propensity to consume 平均消费倾向；一般消费倾向
m3XL;1y:a average propensity to save 平均储蓄倾向；一般储蓄倾向
B#o(21s average rate 平均率
kH*l83 average revenue 平均收入；平均收益
V[,/Hw~d% average stock 平均库存；平均存货
A t%g^ average yearly rent 平均年租
6,M>' s,N avoidance of double taxation 避免双重课税
m
s\:^a avoidance of tax 避税
