A:
NxO^VUD A share Ａ股；甲类股份
*Ne&SXg abatement of tax 减税；减扣免税额
/;6@M=6u ABN AMRO Bank N.V. 荷兰银行
wg<|@z5 above-the-line expenditure 线上项目支出；经常预算支出
8 G&+ above-the-line receipt 线上项目收入；经常预算收入
3]n@c?l w ABSA Asia Limited 南非联合亚洲有限公司
vUe
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FK# E7
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H~ n~5 sF" absolute guideline figure 绝对准则数字
1xAFu+ absolute interest 绝对权益
%aBJ+V F absolute order of discharge 绝对破产解除令
:gscW& k absolute profit margin 绝对利润幅度
ir:~*| absolute value 实值；绝对值
P 4*MV absolutely vested interest 绝对既得权益
wI@I(r~ g absorbed cost 已吸收成本；已分摊成本
]^jdO# #M absorption 吸收；分摊；合并
~4 9N absorption rate 吸收率；摊配率；分摊率
/I'u/{KB ACB Finance Limited 亚洲商业财务有限公司
`(/saq* acceptable form of reciprocity 合理的互惠条件
e>9Z:vY acceptable rate 适当利率；适当汇率
Yc`j acceptance agreement 承兑协议
X|E+K acceptance for honour 参加承兑
rw[ {@|)'z acceptor 承兑人；接受人；受票人
aroVyUs3j acceptor for honour 参加承兑人
9< h]OXv accident insurance 意外保险
ds;cfj[ Accident Insurance Association of Hong Kong 香港意外保险公会
.#55u+d, accident insurance scheme 意外保险计划
4z%#ZIy3 accident year basis 意外年度基准
|( 9#vt# accommodation 通融；贷款
)S}; k=kG accommodation bill 通融票据；空头票据
jS3(> accommodation party 汇票代发人
F] ? @X account balance 帐户余额；帐户结余
HJaw\zbL account book 帐簿
kEhm' account collected in advance 预收款项
`k]!6osZo account current book 往来帐簿
E? eWv)// account of after-acquired property 事后取得的财产报告
}?]yxa ~ account of defaulter 拖欠帐目
L3GC[$S account payable 应付帐款
PuZs 5J3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
:q64K?X account receivable 应收帐款
x2;i<
| account receivable report 应收帐款报表
.um&6Q=2< account statement 结单；帐单；会计财务报表
^ M" z1B] account title 帐户名称；会计科目
bk"k&.C^+ accountant's report 会计师报告
{&=qM!2e Accountant's Report Rules 会计师报告规则
wp %FM accounting and auditing procedure 会计与审计程序；会计与核数程序
wK'! xH^ Accounting Arrangements 《会计安排》
$dh4T"; accounting basis 会计基础
*H t*)l? accounting by Official Receiver 破产管理署署长呈交的帐目
#3K,V8( Accounting Circular 《会计通告》
[AZ aT accounting class 会计类别
q@!'R{fu accounting date 记帐日期；会计结算日期
Afy .3T @) accounting for money 款项核算
n5+S" Accounting Officer 会计主任
-}X?2Q accounting period 会计报告期；会计期
G/z\^Q accounting policy 会计政策；会计方针
h !G^dW. accounting practice 会计惯例
^@`e accounting principle 会计准则
.3&a{IxM] accounting record 会计记录
o4 %Vt} K accounting report 会计报告
/MqXwUbO Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z {pC7e5 Accounting Society of China 中国会计学会
A ,-V$[;~D accounting statement 会计报表
~z
K@pFeH accounting system 会计制度；会计系统
ihiuSF<NaQ accounting transaction 会计事项；帐务交易
twtkH~`"Q accounting treatment 会计处理
O5 qW*r' accounting year 会计年度
%x}&=zx0*1 accretion 增值；添加
2 zKo accrual 应计项目；应累算数目
1 <a@ p} accrual basis 应计制；权责发生制
y=9Dxst"V accrual basis accounting 应计制会计；权责发生制会计
p2x1xv accrue 应累算；应计
$xA J9_2P accrued benefit 应累算利益
~llMr l7 accrued charges 应计费用
~ |'y+h89 accrued cumulative preference share dividend 应累算的累积优先股股息
w3<"g&n| accrued expenses 应累算费用
Ni!;-,H+E accrued interest payable 应付利息；应计未付利息
-jxWlO accrued interest receivable 应收利息；应计未收利息
*
{gxI< accrued right 累算权益
dY /u< 4 accruing profit 应累算的利润
+[whh accumulated fiscal reserve 累积财政储备
4e+BqCriC* accumulated profit 累积利润；滚存溢利
*5y
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n{64g+ accumulation of surplus income 累积收益盈余
V~T`& acquired assets 既得资产
'<%Nw-
acquisition 收购；购置；取得
"*w)puD acquisition cost 购置成本
j,= *WG acquisition expenses 购置费用
#d Z/UM(u acquisition of 100% interest 收购全部股权
M'umoZmW0 acquisition of control 取得控制权
QJ#u[hsMFp acquisition of fixed assets 购置固定资产
&nqdl+ |G* acquisition of shell “买壳”
w| }W(=# acquisition price 收购价
NtY*sUKRD act of God 天灾
9fP) Fwih acting partner 执事合伙人
=R&)hl m active market 买卖活跃的市场；交投畅旺的市场；旺市
}dX/Y / active partner 积极参与的合伙人
(_w
% active trading 交投活跃
4ZI!,lv* actual circulation 实际流通
tw'hh@7-Y actual cost 实际成本
?7yQ& p actual expenditure 实际开支；实际支出
8cK\myn. actual income 实际入息；实际收入；实际收益
=w ^TcV actual market 现货市场
lf%b0na?r actual price 现货价；实际价格
>f\zCT%cf actual profit 实际利润
-BA"3 S actual quotation 实盘；实际价位；实际报价
~$4]HDg actual year basis 按实际年度计算
-`!_ h[ actuals 实货
B2~f;zy ` actuarial investigation 精算调查
h; 'W :P
actuarial principle 精算原则
<i}q=%W!1 actuarial report 精算师报告
)L |tn Actuarial Society of Hong Kong 香港精算学会
vpm ]9>1[ actuarial valuation 精算师估值
*o02!EYge actuary 精算师
H]_WFiW-9 ad referendum agreement 暂定协议；有待覆核的协定
Nush`?]J"_ ad valorem duty 从价税；按值征税
cQT1Xi ad valorem duty system 从价税制
>`7OcjLg ad valorem fee 从价费
pi`;I*f/ ad valorem tariff 从价关税
~`t%M?l additional allowance 额外免税额
qyg*n>nt additional amount for unexpired risk 未过期风险的额外款额
-3.UE^W2 additional assessable profit 补加应评税利润
61/)l0 <; additional assessment 补加评税
ybZ} additional commitment 额外承担
]alh_ U additional commitment vote 额外承担拨款
[_WI8~g Y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g4N %PV8 additional dependent parent allowance 供养父母额外免税额
jHAWK9fa additional provision 额外拨款
/M3 y)K`^ additional stamp duty 附加印花税
ku{XW8 additional tax 补加税罚款；补加税款
cz2,",+~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
\O kc5;kB2 adjudged bankrupt 被裁定破产
S d IGU[fm adjudicated bankrupt 裁定破产人
j%p CuC&" adjudication fee 裁定费；评定印花税额手续费；评估契据费
\ V6
adjudication of bankruptcy 裁定破产；宣告破产
}{ n\tzR adjudication of insolvency 裁定无力偿还债务
\Yj#2ww adjusted actual 经调整的实数；调整后的实数
96c"I;\GXX adjusted current assets 经调整的流动资产；调整后的流动资产
[ njx7d adjusted figure 经调整的数字；调整后的数额
XtCoX\da adjusted liabilities 经调整的负债；调整后的负债
%_R$K#T^, adjusted loss 经调整的亏损；调整后的亏损
*( k%MTG 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" L }!5 adjusted profit 经调整的利润；调整后的利润
QU:EY'2 adjusted surplus 经调整的盈余额；调整后的盈余额
k/G7.) C adjusted value 经调整的价值；调整后的价值
NEA_Plt adjustment 调整；修订；理算〔保险〕
79D=d'e A adjustment centre 调剂中心
E{uf\Fc adjustment lag 调整过程的时间差距；调整时差
!w q4EV adjustment mechanism 调整机制
i90}Xyt adjustment of loss 亏损调整
@l'G[jN5 adjustment process 调整过程；调整程序
bE?'C h adjustment range 调整幅度
UqN{JG:#. administered exchange rate 受管制汇率
\V= &&(n# Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
N~;*bvW{ administration expenses 行政费用
R'z u"I administration fee 手续费；行政费
\e<mSR administration in bankruptcy 破产管理
T^~)jpkw administration order 遗产管理令
< eY %sFq, administrator 管理人；遗产管理人
75 ZH administrator of the estate 遗产管理人
cVp[ Z#B admission of debt 债项承认书
*4t-e0]j@w admission of proof 接纳债权证明
wW-A b advance 放贷款项；垫付款项；预支款项；预付款项
*=Doe2(!C advance account 暂支帐目；预付款帐户
:$=|7v advance compensation 预付补偿金
- % |P advance from shareholder 股东垫款
*z q .C advance pending reimbursement 预支以待日后付还
F\5X7 ditD advanced economy 先进经济体系
OB~C} '^$ advancement 预付；预付财产
A t{U~^ advances warrant 垫款令
:q^R
`8;(t advancing 贷出
;{k= C2 adverse balance 逆差
BRb\V42i; adverse exchange 逆汇
20aZI2sk` advertisement addressed to shareholders 在报章刊登的致股东通告
{ LP
b)) advice for collection 托收通知书
EZ<80G advice of drawing 提款通知书；汇票通知书
5G#$c'A{4 advice of payment 付款通知
6 mCq/ $ Advisory Committee [Securities and Futures Commission]
:G -1YA 谘询委员会〔证券及期货事务监察委员会〕
F;u7A]H^ Advisory Committee on Diversification 经济多元化谘询委员会
&y7 0 affidavit 誓章；遗产申报誓章
L\Y KdUL affidavit of no receipt 述明无收款的誓章
G$C }?"l affiliate 联号；联营公司；附属公司
;7rd;zJ affiliated company 附属公司；联号；联营公司
4QE=f(u;h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7{ pIPmJ affordability 负担能力
7rcA[)<' African Development Bank [AfDB] 非洲开发银行
^ Hg/P8q after-acquired property 事后取得的财产
eIg+PuQD] after-hours dealing 市后交易
f])M04< after-tax profit 税后盈利；税后利润；税后溢利
NPm; agency agreement 代理协议
9JPEj-3`g agency expenses 代理机构的开支
ocF>LR%P agency fee 代理费
jv =EheD Agency Law 《代理法》
!EOQhh agent 代理人；承销人
mQ}Gh_'ps agent of company 公司代理人
kn}z g SO agent's fee 代理人费；经纪费
{) xWD% aggregate 总计；总数；总体数字
GW3>&j_!d aggregate amount 总款额；总额
xYI; V7 aggregate assets and liabilities 总体资产与负债
.n`( X#,*l aggregate at constant price 按固定价格计算的总体数字
:?=Q39O9 aggregate demand 总需求
XA)'=L!^ aggregate gross position 总持仓量
mG2VZ> aggregate limit 总限额
rVH6 QQF=\ aggregate of salaries tax 合计薪俸税
~-_i aggregate performance 总体表现；总体业绩
gWOt]D&#/ aggregate supply 总体供应
#{ $1z;i?f aggregate surplus 总盈余
sw$ 2d aggregate total 整体总额
H\E 7o" m aggregate value 总值；合计价值
%X>FVlP m aggregated basis 合计基准
gO= 'A(Y aggregated net chargeable income 合计应课税入息实额
WULAty aggregation 合并计算；合计；总和
=A @>I0(7 aggregation of incomes of husband and wife 夫妇入息合并计算
qZ*f%L( aggregation of property 财产的总和
+~Tu0?{Z 0 agio 差价；贴水
ZIpD{ >/ 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》
q8>t!rh<R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@TzvT3\q 《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》
#6=MKpR Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XWUP= D~ 《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》
X*F_<0RC1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cJDd0(tD ! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
M-J<n>hl agreement for a settlement 授产协议
sb^mLH] 3 agreement for assignment 转让协议
l!?yu]Yon agreement for sale 售卖协议；买卖协议
!`&\Lx_ agreement for sale and purchase 买卖协议
A1),el-^5 agreement for the payment of interest 支付利息协议
T#EFX HPr agreement for the repayment of money 还款协议
#y 1Bx, agreement of reinsurance 再保险协议
L0Y0&;y|R Agricultural Bank of China 中国农业银行
=gjDCx$| air passenger departure tax 飞机乘客离境税
53Y xz3v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0{+.H_f` airport tax 机场税
+q {[\#t5 alcohol duty 酒精税
/ =) L_ alienation 让与；让渡；转让
e[1>(l}Ss alimony 生活费；赡养费
6e&$l- All Ordinaries Index [AOI] 所有普通股指数
"AC^ rz~U all risks 全险；综合险
"(`2eX Rn All Sales Record for Stock Market 《股票市场成交报告》
c2 A ps Allied Capital Resources Limited 新联财务有限公司
^m! _ 2_q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
1J{fXh allocation letter 拨款信件
<T+!V-Pj* allocation of fund 分配款项；预留款项
&!L:"] =+ allocation of profit 利润分配；溢利分配
P4k;O?y allocation warrant 拨款令
/_t|Dry015 allotment 分配；配股
Y$<D9f s3 allotment notice 股份配售通知；配股通知
pKT2 ^Q}-h allotment of shares 股份分配
]Gv!M?: allowable 可获宽免；免税的
; s|w{ .<: allowable business loss 可扣除的营业亏损
eC! #CK allowable expenses 可扣税的支出
O _;Dk W allowance 免税额；津贴；备抵；准备金
SZhOm allowance for debts 债项的免税额
h
Dk)Qg allowance for depreciation by wear and tear 耗损折旧免税额
^/@ jwZ allowance for funeral expenses 殡殓费的免税额
w1 `QIv allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,LhCFw{8?~ allowance for repairs and outgoings 修葺及支出方面的免税额
$t }<85YCQ allowance to debtor 给债务人的津贴
Sk}{E@ alteration of capital 资本更改
MS3=~*+ alternate trustee 候补受托人
"OmD@
EMT amalgamation 合并
?o*I9[Z) ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
uO6{r v\ ambit of charges 征税范围；收费范围
YKZa$@fA? amended valuation 经修订的估值
@1-F^G%p8 American Commodities Exchange 美国商品交易所
z6*<V5<7 American Express Bank Limited 美国运通银行
3j Z6kfj American Stock Exchange 美国证券交易所
Y32 "N[yw amortization 摊销
R=]d%L8 amount due from banks 存放银行同业的款项
x Q4%e[/ amount due from banks abroad 存放海外银行同业的款项
u92^(| amount due from holding companies 控股公司欠款
xSMt*]=9 amount due from local banks 存放本港银行同业的款项
5/MKzoB amount due to banks 银行同业的存款
^D{lPu
3 amount due to banks abroad 海外银行同业的存款
i-"
p)2d=# amount due to holding companies 控股公司存款
*\G)z|^yx amount due to local banks 本港银行同业的存款
0bS|fMgc amount due to outport banks 外埠银行同业的存款
:A 1: amount for note issue 发行纸币的款额
_;
Y` amount of bond 担保契据的款额
I u[|<Cx amount of consideration 代价款额
lpB3&H8& amount of contribution 供款数额
%NHkDa! amount of indebtedness 负债款额
2]cRXJ7h amount of principal of the loan 贷款本金额
NSQp <
m amount of rates chargeable 应征差饷数额
0Ua%DyJ amount of share capital 股本额
>&:NFq- amount of sums assured 承保款额
)%d*3\Tsd amount of variation 变动幅度
ntVS:F amount of vote 拨款数额
vBcq_sbo amount payable 应付款额
Pe;Y1Qq>> amount receivable 应收款额
3qL>-%):* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
z4X}O
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analysis 分析
$za 8"T*I ancillary risk 附属风险
oU*45B`" annual account 周年帐目；周年帐目报表；年度决算；年结
G\de2Q"d:O annual accounting date 年结日期
r|u MovnV annual allowance 每年免税额；年积金；年度津贴；年津
FRu]kZv2 annual balance 年度余额
' o_ :^'c annual disposable income 每年可动用收入
iB[~ U 3 annual estimates 周年预算
LJ)5W annual fee 年费
7!WA)@6 annual general meeting 周年大会
c y yVg!+ annual growth rate 年增率；每年增长率
7&qy5 y-Ap annual long-term supplement 长期个案每年补助金
6!'3oN{ annual pensionable emolument 可供计算退休金的年薪
BZ!v%4^9 annual report 年报
;!!n{l$r' Annual Report on the Consumer Price Index 《消费物价指数年报》
&-d&t ` ` annual return 周年报表；周年申报表；每年报税表格
u&mS8i } Annual Return Rules 《周年报表规则》
@a:>$t annual review of consumer prices 每年消费物价回顾
wMqX)}> annual roll-forward basis 逐年延展方式
?i I4x%y annual salary 年薪
eqw0]U\pv annual statement 年度报表；年度决算表
a`[uNgDO Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
a2'^8;U*_ annuitant 年金受益人
^. dsW0"0 annuity 年金
W\&8au ds annuity contract 年金合约
x^4xq#Bb7 annuity on human life 人寿年金
Qx;\US v antecedent debt 先前的债项
U4aU}1RKz ante-dated cheque 倒填日期支票
/='. 4 v anticipated expenditure 预期开支
InXn%9]p] anticipated net profit 预期纯利
#txE=e"&o anticipated revenue 预期收入
/+Lfrt anti-inflation measure 反通货膨胀措施
AV9m_hZ t anti-inflationary stance 反通货膨胀立场
|KSy`lY-j> apparent deficit 表面赤字
1cS}J:0P apparent financial solvency 表面偿债能力
8>,jpAN}r apparent partner 表面合伙人
(q+)'H%iK application for personal assessment 个人入息课税申请书
7(5xL T$ application of fund 资金应用
5[0
O'%$ application to release as liquidator and to destruct the books of accounts and documents
y{dTp 申请免除清盘人职务及毁灭帐簿与文件
.ZvM ^GJb appointed actuary 委任精算师
r\qj! appointed auditor 委任核数师；委任审计师
W`\R%>$H appointed trustee 委任的受托人
C{gyj}5 appointer 委任人
?7<JQh)"e apportioned pro rata 按比例分摊
Zjbc3 M5 apportionment 分配；分摊
3)\8%Ox Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
MrZh09y apportionment formula 分摊方程式
& l3iV88 apportionment of estate duty 遗产税的分摊
Oo"^%F~% appraisal 估价；评估
KMI_zhyB appreciable growth 可观增长
.pvi!NnL- appreciable impact 显着影响
Ut 2y;2)a appreciable increase 可观增长
H,Z;=N_ appreciation 增值；升值
|<:vY appreciation against other currencies 相对其他货币升值
yE}}c{hSn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~//fN}~R appreciation tax 增值税
)+ :EJ H~ appropriation 拨款；拨用；拨付
!O `(JSoG appropriation account 拨款帐目
;\f gF @ Appropriation Bill 拨款法案
E_vq appropriation-in-aid system 补助拨款办法
(h >-&.`& approved assets 核准资产
cSXwYZDx? approved basket stock 认可一篮子证券
U}[I
approved budget 核准预算
5$V _Hj approved charitable donation 认可慈善捐款
^h69Kr#d4 approved charitable institution 认可慈善机构
Zos P(Td q approved currency 核准货币；认可货币
j#cYS*^H approved estimates 核准预算
N[s}qmPha approved estimates of expenditure 核准开支预算
-$\+ '
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$0 vb^ approved overseas trust company 核准海外信托公司
6
J{k(H$3 approved pooled investment fund 核准汇集投资基金
zT!drq: x approved provident fund scheme 认可公积金计划
W[Ls|<Q approved provision 核准拨款
{phNds% approved redeemable share 核准可赎回股份
q WQ/ 'M approved regional stock 认可地区性证券
8C*c{(4 approved retirement scheme 认可退休金计划
3AU;>D ^5 approved subordinated loan 核准附属贷款
Kx>qz.wwI? arbitrage 套戥；套汇；套利
9WyAb3d' arbitrageur 套戥者；套汇者
mIK7p 6 arbitrary amount 临时款项
_f$^%?^ arrangement 措施；安排；协定
a!=D [Gz*5 arrears 欠款
BO ;6
u^[ arrears of pay 欠付薪酬
\ExMk<y_& arrears of revenue 逾期未收税款；逾期未收的帐项
r"P|dlV- articles of association 组织章程；组织细则；组织章程细则
KET2Ws[w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7 @D@ucL ascertainment of profit 确定利润
#"@|f "Asia Clear" “亚洲结算系统”
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I' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
IZpP[hov Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
vEJWFoeEFm Asian Development Fund [ADF] 亚洲发展基金
0cj> mj1M Asian dollar bond 亚洲美元债券
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9;~P} Asian dollar market 亚洲美元市场
! @}wDt Asian dollar rate 亚洲美元利率
I}1NB3>^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
wOU_*uY@6' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kM,C3x{A asked price 沽盘；喊价；索价；卖方报价
9[<)WQe6M assessable income 应评税入息
be.*#[ assessable loss 应评税亏损
s.$3j$vT 8 assessable profit 应评税利润
y*qVc E assessable value 应评税值
#d6)#:uss assessed profit 估定利润
YNQY4\( assessed value 经评估价值
<0X f9a8> assessment 评税；评定；估价；评税单
\W~ N assessment number 评税编号；估价编号
E|iQc8gr& assessment of additional tax 补加税评税
F(>Np2oi6 assessment of performance 业绩评估；实绩评价
h2G$@8t}I Assessor 评税主任
Q+[n91ey** asset price bubbles 资产价格泡沫
YtmrRDQs asset-backed securities 具资产保证的证券
8Vr%n2M assets accretion 资产增值
AE[b},-[ assets and liabilities 资产与负债
JRB9rSN^ assets betterment statement 资产递增表；资产改进表
KVc lhT<F assets lending 实物放款；有抵押贷款
]'&LGA` assets of the company passing on the death 死者去世时转移的公司资产
'=b/6@& assets pledged as security for liabilities 用作负债抵押的资产
;r<^a6B assets portfolio 资产投资组合
F1*>y assets price 资产价格
I tNz}4o|d assets quality 资产质素
d 3\qKL!~ assets realization 资产变现
p M4 :#%V assets refinancing arrangement 资产再集资安排
Mk"^?%PxT assets securitization 资产证券化
H?yK~bGQ assets situated outside Hong Kong 在香港以外地方的资产
l9{hq/V assets stripping 削减资产；拆卖资产
"\w 7q assets value 资产值
g6j?,c|y assignee 承让人
9jM}~ XvV assignment 转让；转让书；转让契
H\ F :95 assignment of interest 权益转让
KcWN,!G assignment of letters patent and trade mark 专利证书及商标转让
<:+ x+4ru assignment of property 物业转让；物业转让书
5?{ r assignment right 转让权
+^6 0T$ assignor 转让人
akp-zn&je associate 有联系的人；有关连人士；相联者；合伙人；联系人
=$' 6(aDH Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
f6hnTbJ associate member 附属会员
I|qo +u) associated body corporate 相联法人团体
&. " iFe associated company 相联公司；联属公司
P3x8UR=fS associated corporation 相联法团
N G+GEqx Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"L IF.) 公认会计师公会〔英国〕
9ijfR qI=x Association of Futures Exchange Brokers 香港期货经纪协会
3l rT3a3vV Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%O|iE M association of underwriters 承保人组织
, qMzW a assumption of control 接管
&6/[B_. assurance 担保；保险；转易；转易书
9+Np4i@ assurance of interest 权益的转易
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1E-4 at 19XX price 按一九ＸＸ年价格计算
R@1 xt@? at a discount 按赔价计算；按贴水价格计算；打折扣
luh$2 \5B at a premium 按溢价计算；按升水价格计算
}T(D7| ^R at call 通知付款；按通知
UXJ eAE- at constant market price 按固定市价计算
&* M!lxDN at constant price 按固定价格计算
"q3ZWNS'w at cost 按成本计算
n\mO 6aJ at current market price 按当时市价计算；按现时市价计算
,0 M_ Bk" at current price 按当时价格计算；按现时价格计算
xQ f* at factor cost 按要素成本计算；按生产要素成本计算
B-*+r`@Bd at money-of-the-day price 按付款当日价格计算
bQg c8/ at or better 按指定或较佳价位〔买卖指令〕
?+))}J5N\ at par 按面值计算；平价
| mZxfI at sight 见票即付
Ytn9B}% o at the close 按收市盘
KI"#f$2& at the opening 按开市盘
Z9v31)q( attestation 见证；见证条款
01 }D,W` at-the-money option 平价期权
hNC&T`.-~B attorney 受权人；受托代表人
g| o,uD attornment 新拥有人承认书
qU \w= attributable profit 可归属利润
Q *D;U[ attributable share value 可归属股份价值
qqjwJ!@P Auckland Stock Exchange 奥克兰证券交易所
`+]Qz =} auction 拍卖
(p" %O auctioneer 拍卖商
4>wP7`/+y audit 审计；核数
OIGY` Audit Commission 审计署
Zu*F#s!tUI Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m+ =] m_ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
8SMxw~9$ audit review 帐目审查
{5Q!Y&N.% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
E^ B'4 audited account 审计帐目；经审计的帐目
8 ?xE6 audited annual account 经审计的周年帐目
)W^F2-{ audited balance sheet 经审计的资产负债表
ju8> :y8 auditor 核数师；核数主任；审计师
1 KU!
tL auditor's certificate 核数师证明书；审计师证明书
)v'WWwXY> auditor's report 核数师报告；审计师报告
l0|5t)jF- Aussie bond 澳元债券
LP. ]9 ut austerity budget 紧缩预算
Ki;*u_ 4{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
g_;\iqxL Australia All Ordinaries Index 澳洲所有普通股票指数
/J]5H Australian Dollar [AUD] 澳元
jk;j2YNPw Australian Options Market 澳大利亚期权市场
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Australian Securities Commission 澳洲证券事务监察委员会
A @i Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t m|ZBM Australian Stock Exchange 澳大利亚证券交易所
z<MsKD0Q Austrian Schilling [ATS] 奥地利先令
tR# Ojk vX authentication 认证；鉴证
[*Z;\ 5&P authority to purchase 委托购买证；委购书
akmkyrz '& authorization 认可；核准；授权；授权书
#$.;'#u'so authorization by direction 指示授权
&sl0W-;0 authorization by instruction 指令授权
w2?3wrP3 authorization by warrant 令状授权
>R'F, authorization of unit trust 单位信托的认可
z}.e]|b^H authorized agent 指定代理人
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authorized capital 法定资本
p'Y^ X authorized clerk 出市员
Pd8![Z3 authorized dealer 认可交易商
8=!D$t\3 authorized financial institution 认可财务机构
0 - B5`=yU authorized fund 认可基金
XgZD%7 authorized fund house 获授权的基金公司；认可基金公司
A[B<~ authorized institution 认可机构
&5>Kl}7 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!hm] fh_j authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
y#`tgJ: authorized insurer 获授权保险人；获认可承保人
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authorized investment 特准投资项目
T; 4NRC authorized person 获授权人
P?%s
#I: authorized representative 获授权代表
F|`Hm authorized share capital 法定股本
\ __i automated quotation system 自动报价系统
(O\ )_#-D Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1 s\Wt w: 自动交易系统〔香港期货交易所有限公司〕
1 v y* {D automatic adjustment mechanism 自动调整机制
VM ZMG$C automatic adjustment system 自动调整系统
n3WlZ!$ Automatic Clearing House 自动票据交换所
aHD]k8 m z automatic exchange rates accumulation system 自动化汇率累集系统
pd?M f=># Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G0Iw-vf automatic teller machine [ATM] 自动柜员机
M*0]ai|; autopay 自动转帐
&s(^@OayE available assets 可用资产
-oGdk|Yn available fiscal reserve 现存财政储备
T9=I $@/ available profit 可用利润
1Yq! ~ 8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X;$+,&M" average 平均；平均数；海损
_T60;ZI+^ average basic salary 平均基本薪金
' B |JAi? average consumer expenditure 平均消费开支；一般消费开支
6%' QjwM_ average cost 平均成本
MxKS4k average cost of land production 增辟土地平均成本
GC-5X`Sq average daily turnover 平均每日成交额
.e#w)K average daily wage rate 平均每日工资率
x[p|G5 average expenditure pattern 平均开支模式
KR} ?H#% average growth rate 平均增长率
9+|$$) average net fixed assets 固定资产平均净值
Q3'llOx average of relatives 相对价格平均数
+w`2kv average price 平均价格
w?L6!) oiz average propensity to consume 平均消费倾向；一般消费倾向
& l<.X average propensity to save 平均储蓄倾向；一般储蓄倾向
YP oSRA L average rate 平均率
Lj({[H7D! average revenue 平均收入；平均收益
PI { bmZ average stock 平均库存；平均存货
}{Pp]*I<A average yearly rent 平均年租
./Xz}< ($8 avoidance of double taxation 避免双重课税
g b1V ~ avoidance of tax 避税
