A:
\V"P maP\ A share Ａ股；甲类股份
Mu_mm/U_ abatement of tax 减税；减扣免税额
YaY;o^11/ ABN AMRO Bank N.V. 荷兰银行
=}%# $ above-the-line expenditure 线上项目支出；经常预算支出
G+ $)W
u above-the-line receipt 线上项目收入；经常预算收入
2h|(8f:y ABSA Asia Limited 南非联合亚洲有限公司
2 d>d(^ absolute change 绝对数值变更
_ RT"1"r absolute expenditure 实际开支
J1c&"Oh absolute guideline figure 绝对准则数字
RV#uy] absolute interest 绝对权益
+>i<sk absolute order of discharge 绝对破产解除令
Oc"'ay(g absolute profit margin 绝对利润幅度
y3@x*_K8 absolute value 实值；绝对值
>arO$|W absolutely vested interest 绝对既得权益
|4p<T! T absorbed cost 已吸收成本；已分摊成本
{-v\&w absorption 吸收；分摊；合并
sS1J.R absorption rate 吸收率；摊配率；分摊率
11@2 ;vw ACB Finance Limited 亚洲商业财务有限公司
~*cY& 9 acceptable form of reciprocity 合理的互惠条件
q y42Y/8' acceptable rate 适当利率；适当汇率
T^(n+ lv acceptance agreement 承兑协议
@]ptY* acceptance for honour 参加承兑
o trTrh acceptor 承兑人；接受人；受票人
LO$#DHPt acceptor for honour 参加承兑人
@k:f}-t accident insurance 意外保险
Xb +if Accident Insurance Association of Hong Kong 香港意外保险公会
xo)?XFM2 accident insurance scheme 意外保险计划
*09\\
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jB/q1vFO accommodation 通融；贷款
MMxoKL accommodation bill 通融票据；空头票据
;@ll accommodation party 汇票代发人
N5w]2xz! account balance 帐户余额；帐户结余
*p#YK| account book 帐簿
& h4Z|h[01 account collected in advance 预收款项
Dho^^<`c+ account current book 往来帐簿
e/HX,sf_g account of after-acquired property 事后取得的财产报告
;aRWJG account of defaulter 拖欠帐目
Bn#HJ17/# account payable 应付帐款
xBI"{nGoN account payee only [A/C payee only] 只可转帐；存入收款人帐户
1O3<%T#LOZ account receivable 应收帐款
*l?%
o{ account receivable report 应收帐款报表
K` _E>k account statement 结单；帐单；会计财务报表
_9O }d account title 帐户名称；会计科目
_ KkVI7a accountant's report 会计师报告
C O%O<_C Accountant's Report Rules 会计师报告规则
/hEG k~ accounting and auditing procedure 会计与审计程序；会计与核数程序
/w xxcq Accounting Arrangements 《会计安排》
ZV<y=F*~f accounting basis 会计基础
Dgq[ g_+l accounting by Official Receiver 破产管理署署长呈交的帐目
|z7Crz Accounting Circular 《会计通告》
u, SX`6% accounting class 会计类别
l& ^B accounting date 记帐日期；会计结算日期
-ZoOX"N} accounting for money 款项核算
vVN[ bD< Accounting Officer 会计主任
+!V%Q accounting period 会计报告期；会计期
"RJk7]p`* accounting policy 会计政策；会计方针
f+*2K^B accounting practice 会计惯例
~ {7N TW accounting principle 会计准则
8^"|-~#< accounting record 会计记录
~z1KD)^ accounting report 会计报告
eg~ ^wi Accounting Services Branch [Treasury] 会计事务部〔库务署〕
sK9h=J;F/ Accounting Society of China 中国会计学会
.HyiPx3^ accounting statement 会计报表
tA u|8aL accounting system 会计制度；会计系统
,l? 76g accounting transaction 会计事项；帐务交易
a3
_0F@ I accounting treatment 会计处理
Xie dg y accounting year 会计年度
qF6%XKbh= accretion 增值；添加
+VW]%6 + accrual 应计项目；应累算数目
[Z G j7 accrual basis 应计制；权责发生制
vls> 6h accrual basis accounting 应计制会计；权责发生制会计
98}vbl31j accrue 应累算；应计
Vq7
kA " accrued benefit 应累算利益
@ k #y-/~? accrued charges 应计费用
eD1MP<>h accrued cumulative preference share dividend 应累算的累积优先股股息
>]|^ Ux,WZ accrued expenses 应累算费用
wkpVX*DfRE accrued interest payable 应付利息；应计未付利息
5F+ f '~ accrued interest receivable 应收利息；应计未收利息
y rYaKh accrued right 累算权益
:3*oAh 8| accruing profit 应累算的利润
MmX[xk accumulated fiscal reserve 累积财政储备
9C~GL,uKs accumulated profit 累积利润；滚存溢利
i&Cqw~.H accumulated reserve 累积储备
d@4=XSj accumulation of surplus income 累积收益盈余
U"kK]Stk< acquired assets 既得资产
W2(=m!:U acquisition 收购；购置；取得
r$eL-jQmn acquisition cost 购置成本
zw9ULQ$# acquisition expenses 购置费用
vCo}-b-j acquisition of 100% interest 收购全部股权
"lzg@=$|) acquisition of control 取得控制权
128 rl y acquisition of fixed assets 购置固定资产
!3M! p& acquisition of shell “买壳”
7IW7'klkvD acquisition price 收购价
I}0 - act of God 天灾
ct/THq acting partner 执事合伙人
_r )nbQm& active market 买卖活跃的市场；交投畅旺的市场；旺市
l>P~M50D?{ active partner 积极参与的合伙人
c+XR active trading 交投活跃
[c%}L 3B actual circulation 实际流通
sh3}0u+ actual cost 实际成本
WW@" 75t actual expenditure 实际开支；实际支出
2p.+C35c=j actual income 实际入息；实际收入；实际收益
",GC\#^v actual market 现货市场
a2)*tbM 9\ actual price 现货价；实际价格
EHJc*WFPU- actual profit 实际利润
2YEn)A@8 actual quotation 实盘；实际价位；实际报价
b|'LtL$Y actual year basis 按实际年度计算
EqwA8? M actuals 实货
)p](*Z^ actuarial investigation 精算调查
;b2>y>?[ actuarial principle 精算原则
Y{{,62D actuarial report 精算师报告
`b$I)UU m Actuarial Society of Hong Kong 香港精算学会
Jq @ LZ2^ actuarial valuation 精算师估值
r2`?Ta actuary 精算师
1fG@r%4 ad referendum agreement 暂定协议；有待覆核的协定
Gwk@X/q ad valorem duty 从价税；按值征税
]qQB+]WN ad valorem duty system 从价税制
> CA1Ub&ls ad valorem fee 从价费
1 x 8]& ad valorem tariff 从价关税
z`6KX93 additional allowance 额外免税额
N#qoKY(# additional amount for unexpired risk 未过期风险的额外款额
1O{67Pf additional assessable profit 补加应评税利润
KX@Fgs additional assessment 补加评税
@7 2G*u\Wz additional commitment 额外承担
t*$@QO additional commitment vote 额外承担拨款
zy5bDL - additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uu #+| ZD additional dependent parent allowance 供养父母额外免税额
ON^u|*kO additional provision 额外拨款
4^A'A.0 additional stamp duty 附加印花税
)v.FAV: additional tax 补加税罚款；补加税款
d@~)Wlj e Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-UE-v adjudged bankrupt 被裁定破产
3?<vnpN=5d adjudicated bankrupt 裁定破产人
WocF ID:b adjudication fee 裁定费；评定印花税额手续费；评估契据费
B! lw>rUMQ adjudication of bankruptcy 裁定破产；宣告破产
f5eX%FR adjudication of insolvency 裁定无力偿还债务
IrK )N adjusted actual 经调整的实数；调整后的实数
d DTt _B adjusted current assets 经调整的流动资产；调整后的流动资产
: DP{YL|x adjusted figure 经调整的数字；调整后的数额
$NSYQF%aO adjusted liabilities 经调整的负债；调整后的负债
{ 643Dz<e adjusted loss 经调整的亏损；调整后的亏损
<aS1 bQgaU 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
Ro69woU adjusted profit 经调整的利润；调整后的利润
ul1Vsj adjusted surplus 经调整的盈余额；调整后的盈余额
v \Gu adjusted value 经调整的价值；调整后的价值
:\ XD.n-n adjustment 调整；修订；理算〔保险〕
9w|q':< adjustment centre 调剂中心
37DvI& adjustment lag 调整过程的时间差距；调整时差
fNumY|%3 adjustment mechanism 调整机制
B;$5*3D+ adjustment of loss 亏损调整
w\a#Bfcv adjustment process 调整过程；调整程序
R8]bi|e) adjustment range 调整幅度
# jyAq$I0 administered exchange rate 受管制汇率
"O{sdVS Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[o "@*kf administration expenses 行政费用
#k6T_ki administration fee 手续费；行政费
bT |FJ\aC administration in bankruptcy 破产管理
'>8N'* administration order 遗产管理令
iQQJ` administrator 管理人；遗产管理人
[Pl$=[+ administrator of the estate 遗产管理人
#';r 0?| admission of debt 债项承认书
]](hwj admission of proof 接纳债权证明
d cs d//E advance 放贷款项；垫付款项；预支款项；预付款项
G9TUU.T
advance account 暂支帐目；预付款帐户
9hQ{r 2 advance compensation 预付补偿金
{1 mD(+pJ{ advance from shareholder 股东垫款
CEiG jo^ advance pending reimbursement 预支以待日后付还
uFgw eOJ advanced economy 先进经济体系
j&r5oD; advancement 预付；预付财产
>2r/d advances warrant 垫款令
kBkhuKd)V advancing 贷出
-#@;-2w adverse balance 逆差
L!5HE])<) adverse exchange 逆汇
: s35{K advertisement addressed to shareholders 在报章刊登的致股东通告
fQ@["b advice for collection 托收通知书
ftbu:RtK^^ advice of drawing 提款通知书；汇票通知书
lnhZ!_
advice of payment 付款通知
.$rcTZ Advisory Committee [Securities and Futures Commission]
]dH; +3 } 谘询委员会〔证券及期货事务监察委员会〕
_[V
6s#Wk3 Advisory Committee on Diversification 经济多元化谘询委员会
;iWCV& >w affidavit 誓章；遗产申报誓章
wiZK-#\x affidavit of no receipt 述明无收款的誓章
jw
H)x affiliate 联号；联营公司；附属公司
4 ^
A\w affiliated company 附属公司；联号；联营公司
MC3{ LVNK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
EJZ2V>\_-0 affordability 负担能力
= 619+[fK African Development Bank [AfDB] 非洲开发银行
is,_r(S after-acquired property 事后取得的财产
+Z+]Tqo after-hours dealing 市后交易
D<:9pLD( after-tax profit 税后盈利；税后利润；税后溢利
5,A/6b agency agreement 代理协议
F C"d Q agency expenses 代理机构的开支
)Fbkt(1 agency fee 代理费
?%?@?W>s@ Agency Law 《代理法》
;G ?_^ 0 agent 代理人；承销人
q~lmOT~E agent of company 公司代理人
)7f: hg agent's fee 代理人费；经纪费
e(b*T aggregate 总计；总数；总体数字
%*,'&S aggregate amount 总款额；总额
0YKG`W aggregate assets and liabilities 总体资产与负债
%',.
K)IR aggregate at constant price 按固定价格计算的总体数字
m]85F^R0 aggregate demand 总需求
*v 6'I-# aggregate gross position 总持仓量
Xln'~5~) aggregate limit 总限额
@?z*:
7a aggregate of salaries tax 合计薪俸税
r__uPyIMG/ aggregate performance 总体表现；总体业绩
{min9 aggregate supply 总体供应
N=(rl#< aggregate surplus 总盈余
KV Mm<]Z aggregate total 整体总额
1L3L!@ aggregate value 总值；合计价值
1 #_R`(C{ aggregated basis 合计基准
9R!.U\sq aggregated net chargeable income 合计应课税入息实额
Nt/>RC h aggregation 合并计算；合计；总和
+<I>]J2 aggregation of incomes of husband and wife 夫妇入息合并计算
&u C7W.| aggregation of property 财产的总和
^ ;M!u8 [ agio 差价；贴水
\S
_ycn 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》
m)&2zV/Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
z@dHXj ) 《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》
J 5~bs* a8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Y~,N,>nITu 《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》
% ZZ\Xj Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^+I{*0{/[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
P)4SrqW_ agreement for a settlement 授产协议
Z{|wjZb( agreement for assignment 转让协议
PKk_9Xd agreement for sale 售卖协议；买卖协议
x)s `j(pYC agreement for sale and purchase 买卖协议
N,L$+wm agreement for the payment of interest 支付利息协议
7aS`S F agreement for the repayment of money 还款协议
=*fOej>G agreement of reinsurance 再保险协议
sRqFsj}3e Agricultural Bank of China 中国农业银行
SD |5v* air passenger departure tax 飞机乘客离境税
46sV\In>? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
re:=fC:t5A airport tax 机场税
B\`4TU}kE alcohol duty 酒精税
+9M#-:qB alienation 让与；让渡；转让
y\]:&)?&C^ alimony 生活费；赡养费
Bg {"{poy All Ordinaries Index [AOI] 所有普通股指数
(X; D.s all risks 全险；综合险
! ;>j(xc All Sales Record for Stock Market 《股票市场成交报告》
KFx4"f% Allied Capital Resources Limited 新联财务有限公司
%8s$l'Q; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
gy0l@ 5 N allocation letter 拨款信件
P`0}( '"U allocation of fund 分配款项；预留款项
v,^2 'C$o allocation of profit 利润分配；溢利分配
Z$"E|nRN allocation warrant 拨款令
Tc$Jvy-G4A allotment 分配；配股
B*W)e$ allotment notice 股份配售通知；配股通知
1%g%I8W% allotment of shares 股份分配
^z >3+oi allowable 可获宽免；免税的
e'Njl?>3 allowable business loss 可扣除的营业亏损
%|Sh|\6A! allowable expenses 可扣税的支出
2N B/&60< allowance 免税额；津贴；备抵；准备金
Gf*|f"O allowance for debts 债项的免税额
_HjS!(lMk allowance for depreciation by wear and tear 耗损折旧免税额
U Dl[ allowance for funeral expenses 殡殓费的免税额
m`_ s_# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xA/Ein0 allowance for repairs and outgoings 修葺及支出方面的免税额
zg>4/10P1q allowance to debtor 给债务人的津贴
}&!fT\4
alteration of capital 资本更改
:%!` R72 alternate trustee 候补受托人
$I}7 EI amalgamation 合并
VEFUj&t;xW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Ls51U 7 ambit of charges 征税范围；收费范围
2z#gn9Wb amended valuation 经修订的估值
w8~B@}% American Commodities Exchange 美国商品交易所
J?DJA2o American Express Bank Limited 美国运通银行
?y"= j n American Stock Exchange 美国证券交易所
0q}k"(9 amortization 摊销
O7,)#{ amount due from banks 存放银行同业的款项
A}"aH amount due from banks abroad 存放海外银行同业的款项
f i#p('8 amount due from holding companies 控股公司欠款
*e/8uFX amount due from local banks 存放本港银行同业的款项
@
(4$<>< amount due to banks 银行同业的存款
m6+4}= Cn amount due to banks abroad 海外银行同业的存款
(
&N `N1 amount due to holding companies 控股公司存款
!I)wI~XF)5 amount due to local banks 本港银行同业的存款
<+3 - (& amount due to outport banks 外埠银行同业的存款
:9?y-X amount for note issue 发行纸币的款额
EUGN`t-M amount of bond 担保契据的款额
,]FcWx
\u amount of consideration 代价款额
$Jc>B#1 amount of contribution 供款数额
A h#bj8} amount of indebtedness 负债款额
_|1m]2'9 amount of principal of the loan 贷款本金额
+T!7jC(O
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?xX9o amount of share capital 股本额
NLnfCY-h amount of sums assured 承保款额
4C]>{osv amount of variation 变动幅度
g._`"c amount of vote 拨款数额
$*-U Y amount payable 应付款额
lJ> OuSd amount receivable 应收款额
j t5:rWB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w%' 8bH! analysis 分析
J !+)v ancillary risk 附属风险
mto=_|gn annual account 周年帐目；周年帐目报表；年度决算；年结
iCX Ki7 annual accounting date 年结日期
Tup2;\y annual allowance 每年免税额；年积金；年度津贴；年津
Z4VNm1qs annual balance 年度余额
M dKkj[# annual disposable income 每年可动用收入
!TwH;#U w annual estimates 周年预算
.=`r?#0 annual fee 年费
Z) qts= annual general meeting 周年大会
-h%! #g annual growth rate 年增率；每年增长率
V(#z{! annual long-term supplement 长期个案每年补助金
oEJYAKN annual pensionable emolument 可供计算退休金的年薪
]:g;S,{ annual report 年报
rb_FBa% Annual Report on the Consumer Price Index 《消费物价指数年报》
u#bd*( annual return 周年报表；周年申报表；每年报税表格
6R=dg2tKT Annual Return Rules 《周年报表规则》
'.$va < annual review of consumer prices 每年消费物价回顾
kklM" Av annual roll-forward basis 逐年延展方式
1&2X*$]y annual salary 年薪
Kf>]M|G c annual statement 年度报表；年度决算表
d&G#3}kOb% 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
Gm1 [PAj annuitant 年金受益人
n`TXm g annuity 年金
\+3P<?hD# annuity contract 年金合约
0x1#^dII annuity on human life 人寿年金
Tm) (?y antecedent debt 先前的债项
$C^tZFq ante-dated cheque 倒填日期支票
aePLP anticipated expenditure 预期开支
iVdY\+N!< anticipated net profit 预期纯利
vj#Y /B anticipated revenue 预期收入
{9_} i#,vR anti-inflation measure 反通货膨胀措施
h8zl\ anti-inflationary stance 反通货膨胀立场
t gpg apparent deficit 表面赤字
+3wVcL apparent financial solvency 表面偿债能力
9snc
*< apparent partner 表面合伙人
9L+g;Js$4 application for personal assessment 个人入息课税申请书
b,#lw_U" application of fund 资金应用
EmFL
%++V application to release as liquidator and to destruct the books of accounts and documents
W3~xjS"h 申请免除清盘人职务及毁灭帐簿与文件
H4Lvw8 G appointed actuary 委任精算师
+#@)C?G,TF appointed auditor 委任核数师；委任审计师
sc)}r_|g appointed trustee 委任的受托人
]hHL[hoFC appointer 委任人
SSH 1Ge5| apportioned pro rata 按比例分摊
kaG@T,pH( apportionment 分配；分摊
WET nrA"N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\LbBK ~l-I apportionment formula 分摊方程式
oEN^O:9e apportionment of estate duty 遗产税的分摊
I/vQP+w O appraisal 估价；评估
@ ) <
3Z appreciable growth 可观增长
Rv=rO| &] appreciable impact 显着影响
YQ
_]Jv k appreciable increase 可观增长
lk/[ xQ/ appreciation 增值；升值
edZhI appreciation against other currencies 相对其他货币升值
ymo]. appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)&pcRFl appreciation tax 增值税
1Vi3/JM @ appropriation 拨款；拨用；拨付
<>?7veN92 appropriation account 拨款帐目
kH|cB!?x Appropriation Bill 拨款法案
!=SBeq appropriation-in-aid system 补助拨款办法
2zN "*Wkn approved assets 核准资产
?#]wx H, approved basket stock 认可一篮子证券
vDit&Lh{T approved budget 核准预算
ih\=mB approved charitable donation 认可慈善捐款
q!!gn1PT(T approved charitable institution 认可慈善机构
k[<Ux h% approved currency 核准货币；认可货币
LEn+0^hX approved estimates 核准预算
b2vCr F; approved estimates of expenditure 核准开支预算
Y)*:'&~2e approved overseas insurer 核准海外保险人
3 <A$ lG approved overseas trust company 核准海外信托公司
QTLGM-Z approved pooled investment fund 核准汇集投资基金
`~;` q approved provident fund scheme 认可公积金计划
vp2s)W8W approved provision 核准拨款
Q xm:5P approved redeemable share 核准可赎回股份
/_{B_2i/> approved regional stock 认可地区性证券
Tk~Y approved retirement scheme 认可退休金计划
(@nE e? approved subordinated loan 核准附属贷款
l)K8.(2 arbitrage 套戥；套汇；套利
6*r#m%| arbitrageur 套戥者；套汇者
"f N=Y$G arbitrary amount 临时款项
kC8M2 |L arrangement 措施；安排；协定
H 9+[T3b arrears 欠款
;t\oM7J| arrears of pay 欠付薪酬
~/m=Q<cV arrears of revenue 逾期未收税款；逾期未收的帐项
3Q:Hzq G articles of association 组织章程；组织细则；组织章程细则
,We'A R3X Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D\0 q lCAs ascertainment of profit 确定利润
\.K4tY+ V "Asia Clear" “亚洲结算系统”
~/l5ys Asia Commercial Bank Ltd. 亚洲商业银行有限公司
eFXQ~~gOj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_/[}PQC6G Asian Development Fund [ADF] 亚洲发展基金
p{0NKyOvU Asian dollar bond 亚洲美元债券
/#-zI#iK
Asian dollar market 亚洲美元市场
kR/Etm5_ Asian dollar rate 亚洲美元利率
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% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
A(}D76o_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7N4)T'B
asked price 沽盘；喊价；索价；卖方报价
hUP?r/B assessable income 应评税入息
cP2n,>: assessable loss 应评税亏损
vlVHoF;& assessable profit 应评税利润
'aqlNBG* assessable value 应评税值
vp&N)t_ assessed profit 估定利润
q~6a$ 8+t assessed value 经评估价值
{'NXJ!I;t assessment 评税；评定；估价；评税单
Y{7)$'At assessment number 评税编号；估价编号
%pj T?G7 assessment of additional tax 补加税评税
G}LOQ7 assessment of performance 业绩评估；实绩评价
]Il}ymk IZ Assessor 评税主任
Ev ]oPCeA asset price bubbles 资产价格泡沫
b"pN; v asset-backed securities 具资产保证的证券
EV[ BB;eb assets accretion 资产增值
9][A1 +" assets and liabilities 资产与负债
z*e`2n#\ assets betterment statement 资产递增表；资产改进表
r< OqI*7 assets lending 实物放款；有抵押贷款
pF<K hE*V assets of the company passing on the death 死者去世时转移的公司资产
7 0Wy]8<P assets pledged as security for liabilities 用作负债抵押的资产
,u S)N6'b6 assets portfolio 资产投资组合
oCSJ<+[(C assets price 资产价格
Fp~ 0 ^ assets quality 资产质素
Y,M 2 D assets realization 资产变现
63HtZ=hO7 assets refinancing arrangement 资产再集资安排
@pN6uDD}R assets securitization 资产证券化
&xE+PfX assets situated outside Hong Kong 在香港以外地方的资产
<RCeY(1 assets stripping 削减资产；拆卖资产
Wxzh'c#\8 assets value 资产值
OLE@35"v] assignee 承让人
=|V [^#V assignment 转让；转让书；转让契
vl>_;} W7 assignment of interest 权益转让
ODCv^4}9 assignment of letters patent and trade mark 专利证书及商标转让
'#u=w yp assignment of property 物业转让；物业转让书
g:2\S= assignment right 转让权
TXbnK"XQ assignor 转让人
WQBpU?O associate 有联系的人；有关连人士；相联者；合伙人；联系人
HE@P< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~F13} is associate member 附属会员
O2S{*D={ associated body corporate 相联法人团体
GzjC;+W associated company 相联公司；联属公司
suE#'0K associated corporation 相联法团
pG P $2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,+!|~1 公认会计师公会〔英国〕
17[vq!x6 Association of Futures Exchange Brokers 香港期货经纪协会
Bxk2P<d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"O<TNSbrC association of underwriters 承保人组织
S4D~`"4 $/ assumption of control 接管
CO{AC~ assurance 担保；保险；转易；转易书
@vPGkM#oW assurance of interest 权益的转易
x }i'2 at 19XX price 按一九ＸＸ年价格计算
J=B,$4)9 at a discount 按赔价计算；按贴水价格计算；打折扣
nmoC(| r at a premium 按溢价计算；按升水价格计算
XL`i9kV? at call 通知付款；按通知
-5Aqf \ at constant market price 按固定市价计算
$: qrh66 at constant price 按固定价格计算
lB(P+yY,/' at cost 按成本计算
I 8 Ls_$[ at current market price 按当时市价计算；按现时市价计算
{jo"@&2S at current price 按当时价格计算；按现时价格计算
aj}#~ v 1 at factor cost 按要素成本计算；按生产要素成本计算
0RP{_1k at money-of-the-day price 按付款当日价格计算
v7mg8' at or better 按指定或较佳价位〔买卖指令〕
#R# |hw at par 按面值计算；平价
hSXZu?/ at sight 见票即付
w%eEj.MI|i at the close 按收市盘
Rip[ at the opening 按开市盘
Vc&xXtm[v attestation 见证；见证条款
6&L8 {P at-the-money option 平价期权
:PP!v!vk attorney 受权人；受托代表人
]Ab$IK Y attornment 新拥有人承认书
2fG[q3` attributable profit 可归属利润
)P9&I.a8 attributable share value 可归属股份价值
_Sult;y"u Auckland Stock Exchange 奥克兰证券交易所
8[d6 s auction 拍卖
iQz
c$y^,9 auctioneer 拍卖商
0]2@T=*kTY audit 审计；核数
s` o _ER Audit Commission 审计署
:. ?%e{7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
e`;U9Z 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〕
kx07Ium audit review 帐目审查
ya'OI P ` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
i~.9 B7hdE audited account 审计帐目；经审计的帐目
y-vQ4G5F| audited annual account 经审计的周年帐目
WGI4DzKa audited balance sheet 经审计的资产负债表
q[ TW auditor 核数师；核数主任；审计师
NXdT"O=P auditor's certificate 核数师证明书；审计师证明书
X; 3gKiD auditor's report 核数师报告；审计师报告
,{g B$8z^ Aussie bond 澳元债券
dPyZzMes= austerity budget 紧缩预算
#i| AE` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5
DvD Australia All Ordinaries Index 澳洲所有普通股票指数
Cm[^+.=I Australian Dollar [AUD] 澳元
( kZ 2 D Australian Options Market 澳大利亚期权市场
ZvkBF9d Australian Securities Commission 澳洲证券事务监察委员会
]L9$JTGF`w Australian Society of Certified Practising Accountants 澳洲执业会计师公会
YE1X*'4 Australian Stock Exchange 澳大利亚证券交易所
2qDVAq^@ Austrian Schilling [ATS] 奥地利先令
mW_ N-z authentication 认证；鉴证
_2nNCu ( authority to purchase 委托购买证；委购书
K5:> authorization 认可；核准；授权；授权书
NEcE -7aT authorization by direction 指示授权
ZqJyuTPv authorization by instruction 指令授权
yn KgNi authorization by warrant 令状授权
zM++ Z* authorization of unit trust 单位信托的认可
{%XDr,myd authorized agent 指定代理人
rWxQ;bb# authorized capital 法定资本
AOR(1Q yo authorized clerk 出市员
m>LC2S;
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VT5o#NR{R authorized financial institution 认可财务机构
rT28q . authorized fund 认可基金
!&@!:=X, authorized fund house 获授权的基金公司；认可基金公司
ljw>[wNv authorized institution 认可机构
OjBg$f~0F authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
y ZqX[U authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
gukKa authorized insurer 获授权保险人；获认可承保人
,-_\Y hY> authorized investment 特准投资项目
+G[N
lb authorized person 获授权人
Yp8GW1@ authorized representative 获授权代表
A#8Dv&$Pr authorized share capital 法定股本
J G3#(DVc; automated quotation system 自动报价系统
0ZjinWkR[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_Sn7z? 自动交易系统〔香港期货交易所有限公司〕
%TA@-tK= automatic adjustment mechanism 自动调整机制
j;_
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5_= HtM[v] Automatic Clearing House 自动票据交换所
o+
0"@B automatic exchange rates accumulation system 自动化汇率累集系统
R,KoymXP Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
P xiJ R[a automatic teller machine [ATM] 自动柜员机
I,wgu:}P # autopay 自动转帐
>Mc,c(CvU available assets 可用资产
sU 5/c|& available fiscal reserve 现存财政储备
^Yu%JCN8g available profit 可用利润
y759S)U>>p Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
O'~;|-Z< average 平均；平均数；海损
KL6FmL)HH average basic salary 平均基本薪金
`]3A#y)v average consumer expenditure 平均消费开支；一般消费开支
E LqpIXq# average cost 平均成本
c&n.JV average cost of land production 增辟土地平均成本
B|(M xR6m average daily turnover 平均每日成交额
FT+[[9i average daily wage rate 平均每日工资率
QeZK&^W average expenditure pattern 平均开支模式
2 fv`O average growth rate 平均增长率
Qfd4")zhG average net fixed assets 固定资产平均净值
t/L:Y=7w average of relatives 相对价格平均数
J'no{3Kt z average price 平均价格
( zL( average propensity to consume 平均消费倾向；一般消费倾向
t >izcO average propensity to save 平均储蓄倾向；一般储蓄倾向
j` pX 2S average rate 平均率
szW85{<+ average revenue 平均收入；平均收益
w5tcO%+k1 average stock 平均库存；平均存货
w YIlp average yearly rent 平均年租
,z+7r l avoidance of double taxation 避免双重课税
uDXRw*rT v avoidance of tax 避税
