A:
O~Svk'.) A share Ａ股；甲类股份
f/{ClP. abatement of tax 减税；减扣免税额
.g_^! t ABN AMRO Bank N.V. 荷兰银行
Gz2 \&rmN above-the-line expenditure 线上项目支出；经常预算支出
HcpAp]L) above-the-line receipt 线上项目收入；经常预算收入
SPnW8 ABSA Asia Limited 南非联合亚洲有限公司
{x~r$")c? absolute change 绝对数值变更
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kPl!5 absolute expenditure 实际开支
;X+cS ,h absolute guideline figure 绝对准则数字
OX [r\ absolute interest 绝对权益
Q1!+wC absolute order of discharge 绝对破产解除令
]+>Kl> @ absolute profit margin 绝对利润幅度
W+Ou%uv} S absolute value 实值；绝对值
10tTV3`IM absolutely vested interest 绝对既得权益
#-l+c u{ absorbed cost 已吸收成本；已分摊成本
l0E]#ra" absorption 吸收；分摊；合并
J\Tu=f) absorption rate 吸收率；摊配率；分摊率
w8F`RRHEE ACB Finance Limited 亚洲商业财务有限公司
z }Vg4\x& acceptable form of reciprocity 合理的互惠条件
%0vWyU:K9 acceptable rate 适当利率；适当汇率
H- eHX3c7 acceptance agreement 承兑协议
4W=fQx] acceptance for honour 参加承兑
JO~6 2='J acceptor 承兑人；接受人；受票人
9&s >RJ acceptor for honour 参加承兑人
}/jWa |)f accident insurance 意外保险
/&l4 sF1 Accident Insurance Association of Hong Kong 香港意外保险公会
)ib$*dmUP accident insurance scheme 意外保险计划
} 4?z<. V accident year basis 意外年度基准
ak{XLzn accommodation 通融；贷款
#Vy:6O accommodation bill 通融票据；空头票据
fM"&=X accommodation party 汇票代发人
eKRE1DK account balance 帐户余额；帐户结余
!P gwFJ account book 帐簿
<VhD>4f{] account collected in advance 预收款项
),2|TlQ account current book 往来帐簿
{D8yqO A} account of after-acquired property 事后取得的财产报告
N9~'\O$'7 account of defaulter 拖欠帐目
EIF account payable 应付帐款
V14+?L account payee only [A/C payee only] 只可转帐；存入收款人帐户
2rHQ 7 account receivable 应收帐款
s sl.Y! account receivable report 应收帐款报表
3 ;A Jp_; account statement 结单；帐单；会计财务报表
DH)E9HL account title 帐户名称；会计科目
H`jnChD:M' accountant's report 会计师报告
}-
wK Accountant's Report Rules 会计师报告规则
V?~!D p accounting and auditing procedure 会计与审计程序；会计与核数程序
orAr3`AR3 Accounting Arrangements 《会计安排》
md lMciP accounting basis 会计基础
Z_mQpt|y accounting by Official Receiver 破产管理署署长呈交的帐目
,lVQ -qw5 Accounting Circular 《会计通告》
Sa/]81 aG accounting class 会计类别
i/ PL!'o q accounting date 记帐日期；会计结算日期
VF KFO9 accounting for money 款项核算
z&\ N^tBv Accounting Officer 会计主任
CtZOIx.;| accounting period 会计报告期；会计期
)!; 20Po accounting policy 会计政策；会计方针
#X0Xc2} {f accounting practice 会计惯例
fnIF<Zt accounting principle 会计准则
>?.j N| accounting record 会计记录
~.z82m accounting report 会计报告
KGmAnN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Uy@:-NC)kn Accounting Society of China 中国会计学会
1?G%&X@
X accounting statement 会计报表
MjbgAH- accounting system 会计制度；会计系统
6NQ`IC accounting transaction 会计事项；帐务交易
&w:0ad| accounting treatment 会计处理
x:c'ek accounting year 会计年度
V7B%o:FZo accretion 增值；添加
0n\AUgVPF accrual 应计项目；应累算数目
yE;S6 O accrual basis 应计制；权责发生制
kV4L4yE accrual basis accounting 应计制会计；权责发生制会计
mZ.gS1Dq accrue 应累算；应计
w *X(bua@ accrued benefit 应累算利益
): fu]s" accrued charges 应计费用
A o@WTs9 accrued cumulative preference share dividend 应累算的累积优先股股息
dJ>tM'G accrued expenses 应累算费用
{7` 1m!R accrued interest payable 应付利息；应计未付利息
]`|;ZQiD accrued interest receivable 应收利息；应计未收利息
L1&` 3a?pL accrued right 累算权益
PGuPw'2;[ accruing profit 应累算的利润
|hX\ep accumulated fiscal reserve 累积财政储备
'r1X6?d J accumulated profit 累积利润；滚存溢利
W*/2x8$d accumulated reserve 累积储备
xm t D0U1 accumulation of surplus income 累积收益盈余
r4 qs!( acquired assets 既得资产
-h=wLYl@0i acquisition 收购；购置；取得
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acquisition cost 购置成本
uc LDl acquisition expenses 购置费用
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[um acquisition of 100% interest 收购全部股权
+ -rSO"nc acquisition of control 取得控制权
i8%Z(@_` acquisition of fixed assets 购置固定资产
r4fd@<=g acquisition of shell “买壳”
!j3Xzn9 acquisition price 收购价
cQ3p|a ` act of God 天灾
UG]x CkDS acting partner 执事合伙人
uE>m3Y(aP active market 买卖活跃的市场；交投畅旺的市场；旺市
v~0lZe active partner 积极参与的合伙人
O9RnS\ active trading 交投活跃
fw| t`mUGu actual circulation 实际流通
c?6(mU\x actual cost 实际成本
R<^E?FI
actual expenditure 实际开支；实际支出
h;mOfF actual income 实际入息；实际收入；实际收益
dP"c m0 actual market 现货市场
\"$q=% vD actual price 现货价；实际价格
,V) hV@Dk actual profit 实际利润
G0Z$p6z actual quotation 实盘；实际价位；实际报价
/K;A bE actual year basis 按实际年度计算
bPMf='F{r actuals 实货
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actuarial investigation 精算调查
WGo ryvEx actuarial principle 精算原则
JB!* {{ actuarial report 精算师报告
#v4^,$k> Actuarial Society of Hong Kong 香港精算学会
Z/:W.*u actuarial valuation 精算师估值
(l/ i# actuary 精算师
\*pS 4vy5x ad referendum agreement 暂定协议；有待覆核的协定
QaXdO=3 ad valorem duty 从价税；按值征税
3%u: c]-wF ad valorem duty system 从价税制
Ds@K%f(.?w ad valorem fee 从价费
wkp$/IZKMj ad valorem tariff 从价关税
g^U-^ f additional allowance 额外免税额
MfA%Xep additional amount for unexpired risk 未过期风险的额外款额
~se
;L additional assessable profit 补加应评税利润
(~(FQ:L %U additional assessment 补加评税
~8'HX*B]z additional commitment 额外承担
bNoZ{ 7 additional commitment vote 额外承担拨款
$U2Jq@G * additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
) P|/<>z additional dependent parent allowance 供养父母额外免税额
\?^ EFA+; additional provision 额外拨款
J+`gr_& additional stamp duty 附加印花税
bHz Z4i additional tax 补加税罚款；补加税款
hJX;/ ~L Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[TT:^F(Y adjudged bankrupt 被裁定破产
}}wSn s adjudicated bankrupt 裁定破产人
z[JM ]Wy adjudication fee 裁定费；评定印花税额手续费；评估契据费
1Sv$!xX `n adjudication of bankruptcy 裁定破产；宣告破产
N8!e(Y K_ adjudication of insolvency 裁定无力偿还债务
#Zn+-Ih adjusted actual 经调整的实数；调整后的实数
fUJe{C<H adjusted current assets 经调整的流动资产；调整后的流动资产
D:(h^R0; adjusted figure 经调整的数字；调整后的数额
UYpln[S adjusted liabilities 经调整的负债；调整后的负债
Ae<;b Of adjusted loss 经调整的亏损；调整后的亏损
!m9g\8tE 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
zj= F4]w adjusted profit 经调整的利润；调整后的利润
Xg}~\|n adjusted surplus 经调整的盈余额；调整后的盈余额
"eI">`!g adjusted value 经调整的价值；调整后的价值
Nt[&rO3s adjustment 调整；修订；理算〔保险〕
RC!T1o~L adjustment centre 调剂中心
eqpnh^0}d adjustment lag 调整过程的时间差距；调整时差
8
;=?Lw ? adjustment mechanism 调整机制
x
o7 2JJ adjustment of loss 亏损调整
b+BX >$ adjustment process 调整过程；调整程序
3 W3d $ adjustment range 调整幅度
J^Wqa$<;" administered exchange rate 受管制汇率
5zt5]zl' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6| 1#Pr j administration expenses 行政费用
hiaTJE|J? administration fee 手续费；行政费
i^/ H>E%u administration in bankruptcy 破产管理
24Htr/lPCT administration order 遗产管理令
=[Tf9u QY administrator 管理人；遗产管理人
Ll^9,G"Tt administrator of the estate 遗产管理人
11JO [ admission of debt 债项承认书
ET3+ 07 admission of proof 接纳债权证明
`UkPXCC\1 advance 放贷款项；垫付款项；预支款项；预付款项
ML
X: S? advance account 暂支帐目；预付款帐户
2f 9%HX(5 advance compensation 预付补偿金
RY*s }f advance from shareholder 股东垫款
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ZX{ } advance pending reimbursement 预支以待日后付还
A OCiIPw
advanced economy 先进经济体系
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advancement 预付；预付财产
y(Q.uYz* advances warrant 垫款令
yn{U/+ advancing 贷出
M]e _@:! adverse balance 逆差
;] #Q! adverse exchange 逆汇
AdRt\H < advertisement addressed to shareholders 在报章刊登的致股东通告
yy\d<-X~ advice for collection 托收通知书
f=40_5a6 advice of drawing 提款通知书；汇票通知书
VHU,G+ms advice of payment 付款通知
pB,@<\l % Advisory Committee [Securities and Futures Commission]
YZp ]vlm~ 谘询委员会〔证券及期货事务监察委员会〕
B 6,X) Advisory Committee on Diversification 经济多元化谘询委员会
hfQ^C6yR affidavit 誓章；遗产申报誓章
O[&G6+ affidavit of no receipt 述明无收款的誓章
[0n&?<< affiliate 联号；联营公司；附属公司
6z+*H7Qz affiliated company 附属公司；联号；联营公司
1Q9 e S& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
] b@:?DX8 affordability 负担能力
%M N>b[z
African Development Bank [AfDB] 非洲开发银行
bC]GL$ph9* after-acquired property 事后取得的财产
MbC&u:@ "v after-hours dealing 市后交易
$e![^I]` after-tax profit 税后盈利；税后利润；税后溢利
e+ O0l agency agreement 代理协议
ekuRGG agency expenses 代理机构的开支
oJEjg>%n agency fee 代理费
m2Q#ATLW Agency Law 《代理法》
C$EvcF % 1 agent 代理人；承销人
&k {1N. agent of company 公司代理人
N/ mC,7Q agent's fee 代理人费；经纪费
Z9 tjo1X aggregate 总计；总数；总体数字
|Ok1E aggregate amount 总款额；总额
3`m
n#RM aggregate assets and liabilities 总体资产与负债
\o,`@2H+' aggregate at constant price 按固定价格计算的总体数字
las|ougLy aggregate demand 总需求
1)wzSEV@ aggregate gross position 总持仓量
D|!^8jHj aggregate limit 总限额
2qUC@d<K aggregate of salaries tax 合计薪俸税
o@G
<[X|ke aggregate performance 总体表现；总体业绩
B1a&'WX? aggregate supply 总体供应
HzF]hm, aggregate surplus 总盈余
}c*6|B@f aggregate total 整体总额
0sKY;( aggregate value 总值；合计价值
-|xyj2M aggregated basis 合计基准
nA ^UF_rD- aggregated net chargeable income 合计应课税入息实额
Y v jRJ aggregation 合并计算；合计；总和
nXq ZkZE\ aggregation of incomes of husband and wife 夫妇入息合并计算
&/A?*2 aggregation of property 财产的总和
h+h` 0(z agio 差价；贴水
O
hcPlr 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》
^+ +ec> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c 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》
j:{d'OV Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t^qPQ;"=, 《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》
g&"__~dS-F Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
NI 136P 《香港政府和大韩民国政府关于相互促进和保护投资协定》
3YF*TxKx agreement for a settlement 授产协议
/xRPQ| agreement for assignment 转让协议
Ym*Ed[S agreement for sale 售卖协议；买卖协议
9
&~Rj 9 agreement for sale and purchase 买卖协议
e f=LPCi? agreement for the payment of interest 支付利息协议
P:y M j&) agreement for the repayment of money 还款协议
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MObqj agreement of reinsurance 再保险协议
k;pTOj Agricultural Bank of China 中国农业银行
0@ 9em~ air passenger departure tax 飞机乘客离境税
?gMxGH:B.& Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
e&(Di,%: airport tax 机场税
1[vmK,N=E alcohol duty 酒精税
')/yBH9mR alienation 让与；让渡；转让
uiIY,FL$ alimony 生活费；赡养费
ag FWye All Ordinaries Index [AOI] 所有普通股指数
ggUJ -M'2h all risks 全险；综合险
)Aky :kM$ All Sales Record for Stock Market 《股票市场成交报告》
xA9 {o+ Allied Capital Resources Limited 新联财务有限公司
p}N IZ)]$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:8bz+3p allocation letter 拨款信件
NQ@."8 allocation of fund 分配款项；预留款项
iVt* N$iZ allocation of profit 利润分配；溢利分配
cM;& $IjCt allocation warrant 拨款令
"[(I* allotment 分配；配股
t F<|Eja * allotment notice 股份配售通知；配股通知
.)>DFGb>H allotment of shares 股份分配
l1\/ ` allowable 可获宽免；免税的
dkC[ Jt allowable business loss 可扣除的营业亏损
OIa =$l43C allowable expenses 可扣税的支出
}w&+ H28.# allowance 免税额；津贴；备抵；准备金
u"\HBbBx allowance for debts 债项的免税额
GyOo$FW allowance for depreciation by wear and tear 耗损折旧免税额
=M'y& iz- allowance for funeral expenses 殡殓费的免税额
l k6*?EJ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
HU tuU X allowance for repairs and outgoings 修葺及支出方面的免税额
}F1|&
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AopC xaJ` alteration of capital 资本更改
H|H!VPof] alternate trustee 候补受托人
eM*@zo<- amalgamation 合并
4w:_4qyb ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
eXI ^9uH ambit of charges 征税范围；收费范围
~bCn%r2 amended valuation 经修订的估值
MH`H[2<\!, American Commodities Exchange 美国商品交易所
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A: American Express Bank Limited 美国运通银行
Wm
nsD! American Stock Exchange 美国证券交易所
hmOhXE[ a& amortization 摊销
O>z M(I+p amount due from banks 存放银行同业的款项
*ws!8-)fH amount due from banks abroad 存放海外银行同业的款项
WKFmU0RK amount due from holding companies 控股公司欠款
)A a98Eu?2 amount due from local banks 存放本港银行同业的款项
->x+ p" amount due to banks 银行同业的存款
3
[ lF amount due to banks abroad 海外银行同业的存款
+%G*)8N3 amount due to holding companies 控股公司存款
iXc-_V6 amount due to local banks 本港银行同业的存款
f$mfY6v amount due to outport banks 外埠银行同业的存款
C
G~ )` amount for note issue 发行纸币的款额
1q*85 [Y amount of bond 担保契据的款额
0sq1SH I{ amount of consideration 代价款额
` RUr/|S amount of contribution 供款数额
W
:PGj0? amount of indebtedness 负债款额
sA IL+O amount of principal of the loan 贷款本金额
SnRTC<DDh amount of rates chargeable 应征差饷数额
q79)nhC F amount of share capital 股本额
&_
Ewu@4 amount of sums assured 承保款额
n`T
4aDm amount of variation 变动幅度
W
xyQA:3s amount of vote 拨款数额
7'_zJI^ amount payable 应付款额
O^I~d{M 5I amount receivable 应收款额
wxARD3% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$WvI %r analysis 分析
5@"&%8oeq0 ancillary risk 附属风险
L=Q- r[ annual account 周年帐目；周年帐目报表；年度决算；年结
,8g~,tMr+ annual accounting date 年结日期
y@J]busU annual allowance 每年免税额；年积金；年度津贴；年津
_cx}e!BK# annual balance 年度余额
Xi_>hL+R( annual disposable income 每年可动用收入
W{l+_a{/9 annual estimates 周年预算
;8;nY6Ie annual fee 年费
W|3XD-v @ annual general meeting 周年大会
*A`hKx annual growth rate 年增率；每年增长率
n *%<!\gJ annual long-term supplement 长期个案每年补助金
^:K"Tv.= annual pensionable emolument 可供计算退休金的年薪
Qw.""MLmN8 annual report 年报
?'p` Qv Annual Report on the Consumer Price Index 《消费物价指数年报》
2"C'Au annual return 周年报表；周年申报表；每年报税表格
&"fMiK3 Annual Return Rules 《周年报表规则》
1`2n<qo annual review of consumer prices 每年消费物价回顾
)JTh=w4n|z annual roll-forward basis 逐年延展方式
n 8Jx;j annual salary 年薪
A?q[C4-BO, annual statement 年度报表；年度决算表
g.X?wyg5 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
LpJ\OI*v annuitant 年金受益人
L 4'@f annuity 年金
`h( JD$w annuity contract 年金合约
9u lJZ\cQ annuity on human life 人寿年金
=L9sb! antecedent debt 先前的债项
;Aiu y{< ante-dated cheque 倒填日期支票
H=z@!rJc. anticipated expenditure 预期开支
~Rk%M$E9 anticipated net profit 预期纯利
a_m P$4T anticipated revenue 预期收入
F' W{\ 4 anti-inflation measure 反通货膨胀措施
9k ]$MR anti-inflationary stance 反通货膨胀立场
D,d mlv apparent deficit 表面赤字
G5E03x vL apparent financial solvency 表面偿债能力
gVsAz apparent partner 表面合伙人
cUaLv1:HI application for personal assessment 个人入息课税申请书
p-UACMN& c application of fund 资金应用
Ttb @98 application to release as liquidator and to destruct the books of accounts and documents
1?`,h6d*= 申请免除清盘人职务及毁灭帐簿与文件
|:`f#H appointed actuary 委任精算师
-]R7[5C: appointed auditor 委任核数师；委任审计师
T .GY appointed trustee 委任的受托人
]|( (&Y
rl appointer 委任人
?C//UN; apportioned pro rata 按比例分摊
/K:M
,q apportionment 分配；分摊
N TuS(7m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
bgqN&J)Jr) apportionment formula 分摊方程式
|dpOE<f[ apportionment of estate duty 遗产税的分摊
0K`3BuBs appraisal 估价；评估
K7Kd{9-2 appreciable growth 可观增长
Byyus[b'A appreciable impact 显着影响
ej4 7'#EY appreciable increase 可观增长
b-U LoV appreciation 增值；升值
o8BbSZVu appreciation against other currencies 相对其他货币升值
!v<r=u appreciation of the exchange value of Hong Kong dollar 港元汇值上升
F*o{dLJ) appreciation tax 增值税
bKYLBu: appropriation 拨款；拨用；拨付
"X g@X5BG appropriation account 拨款帐目
u O >$,s Appropriation Bill 拨款法案
Ku*@4#<L6h appropriation-in-aid system 补助拨款办法
C ;}~C:aJ approved assets 核准资产
THWT\3~, approved basket stock 认可一篮子证券
U_m<W$"HF approved budget 核准预算
~4'e)g.hG approved charitable donation 认可慈善捐款
Ir jK I.PR approved charitable institution 认可慈善机构
pvQ w+jX approved currency 核准货币；认可货币
}k.-xa j approved estimates 核准预算
) }hp[* C approved estimates of expenditure 核准开支预算
&Hb 6 approved overseas insurer 核准海外保险人
= \AI92 approved overseas trust company 核准海外信托公司
=Bi>$Ly approved pooled investment fund 核准汇集投资基金
o"R[#E&Yx approved provident fund scheme 认可公积金计划
VZ'[\ 3J approved provision 核准拨款
@zB {Ig approved redeemable share 核准可赎回股份
~t n*y4uK approved regional stock 认可地区性证券
+^E ruv+F approved retirement scheme 认可退休金计划
v#@"Evh7 approved subordinated loan 核准附属贷款
f%` =>l arbitrage 套戥；套汇；套利
3_~V(a arbitrageur 套戥者；套汇者
s[NkPh9& arbitrary amount 临时款项
$FZ~]Ef arrangement 措施；安排；协定
]Vo;ZY _\ arrears 欠款
D' ZR>@w@ arrears of pay 欠付薪酬
m"<0sqD; arrears of revenue 逾期未收税款；逾期未收的帐项
y!u)q3J0& articles of association 组织章程；组织细则；组织章程细则
C$SuFL(pb Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'U.)f@ L#w ascertainment of profit 确定利润
/T]2ZX> "Asia Clear" “亚洲结算系统”
21bvSK Asia Commercial Bank Ltd. 亚洲商业银行有限公司
U2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
wUW^
O Asian Development Fund [ADF] 亚洲发展基金
]@vX4G/ Asian dollar bond 亚洲美元债券
X#'DS&{ Asian dollar market 亚洲美元市场
)."_i64 Asian dollar rate 亚洲美元利率
YD
H!N l Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?>cx; "xF Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Hgu$)yhlj asked price 沽盘；喊价；索价；卖方报价
ST5L
O#5 assessable income 应评税入息
(' xIFi assessable loss 应评税亏损
C=IT`iom1C assessable profit 应评税利润
u\ro9l assessable value 应评税值
6X~.J4 assessed profit 估定利润
i# I o; assessed value 经评估价值
g(B &A
P_e assessment 评税；评定；估价；评税单
LQ`s> q assessment number 评税编号；估价编号
JGOry \ assessment of additional tax 补加税评税
<{ GpAf8- assessment of performance 业绩评估；实绩评价
dIg/g~ t" Assessor 评税主任
nICc}U?k asset price bubbles 资产价格泡沫
E;/WP!/. asset-backed securities 具资产保证的证券
y<0zAsT assets accretion 资产增值
U(P^-J<n1 assets and liabilities 资产与负债
"XfCLc1 T assets betterment statement 资产递增表；资产改进表
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assets lending 实物放款；有抵押贷款
px8988X assets of the company passing on the death 死者去世时转移的公司资产
jj_z# 6{ assets pledged as security for liabilities 用作负债抵押的资产
< aJ l
i assets portfolio 资产投资组合
0uV3J assets price 资产价格
_8A assets quality 资产质素
!iA 3\Ai" assets realization 资产变现
Z<L}ur assets refinancing arrangement 资产再集资安排
]6L; assets securitization 资产证券化
N;4 bEcWjp assets situated outside Hong Kong 在香港以外地方的资产
1AQVj]#S assets stripping 削减资产；拆卖资产
mivb}c KM assets value 资产值
6!zBLIYFI assignee 承让人
fb-Lp#!T39 assignment 转让；转让书；转让契
">cLPXX assignment of interest 权益转让
3n;>k9{ assignment of letters patent and trade mark 专利证书及商标转让
~k \ Dde assignment of property 物业转让；物业转让书
-{`8Av5)E% assignment right 转让权
k#F | assignor 转让人
Q,R>dkS associate 有联系的人；有关连人士；相联者；合伙人；联系人
F] e` -; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7]W6\Z associate member 附属会员
#(swVo:+E associated body corporate 相联法人团体
%jk7JDvl associated company 相联公司；联属公司
0t*e#,y associated corporation 相联法团
|y9(qcKn$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m%m<- .'- 公认会计师公会〔英国〕
xfoQx_]$Im Association of Futures Exchange Brokers 香港期货经纪协会
9$[6\jMh Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ak3cE_*Y/ association of underwriters 承保人组织
uN>JX/- assumption of control 接管
cq]JD6937 assurance 担保；保险；转易；转易书
A,67)li3 assurance of interest 权益的转易
p0*qv"lA at 19XX price 按一九ＸＸ年价格计算
=mR~\R(
I at a discount 按赔价计算；按贴水价格计算；打折扣
` _aX>fw at a premium 按溢价计算；按升水价格计算
Drm#z05i[g at call 通知付款；按通知
/2^"c+/'p at constant market price 按固定市价计算
(P!r^87 at constant price 按固定价格计算
JLd-{}A""- at cost 按成本计算
O6*2oUKqK at current market price 按当时市价计算；按现时市价计算
&1 /OwTI4J at current price 按当时价格计算；按现时价格计算
$7h]A$$Fv at factor cost 按要素成本计算；按生产要素成本计算
L~oy|K67 at money-of-the-day price 按付款当日价格计算
m`i_O0T at or better 按指定或较佳价位〔买卖指令〕
P:D;w2'Q at par 按面值计算；平价
&Va="HNKt at sight 见票即付
<O Y (y#x at the close 按收市盘
{zX]4 1T at the opening 按开市盘
e"oTlB attestation 见证；见证条款
o|:c{pwq at-the-money option 平价期权
dG&^M ".( attorney 受权人；受托代表人
'0-YFx'U0V attornment 新拥有人承认书
u mT * attributable profit 可归属利润
" @z X{^: attributable share value 可归属股份价值
>$$ z 6A[ Auckland Stock Exchange 奥克兰证券交易所
/< k& [ auction 拍卖
cwuzi;f auctioneer 拍卖商
o6tPQ (Vi audit 审计；核数
ZnKjU ]m Audit Commission 审计署
XHU\;TF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3r VfBz 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〕
vtq$@#?~ b audit review 帐目审查
O&dBLh!G Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|`ya+/ff+ audited account 审计帐目；经审计的帐目
7| 5X> yt audited annual account 经审计的周年帐目
0=0,ix7?# audited balance sheet 经审计的资产负债表
8)lrQvZ auditor 核数师；核数主任；审计师
dGyrzuPJ auditor's certificate 核数师证明书；审计师证明书
lArKfs/ auditor's report 核数师报告；审计师报告
dI%?uk Aussie bond 澳元债券
1=Z!ZY}}e austerity budget 紧缩预算
zmU@ k Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/4*Y#IpZ Australia All Ordinaries Index 澳洲所有普通股票指数
Brts ig,4 Australian Dollar [AUD] 澳元
"(r%`.l=I Australian Options Market 澳大利亚期权市场
d-3.7nJ: Australian Securities Commission 澳洲证券事务监察委员会
HYg! <y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
T;G<62`.h Australian Stock Exchange 澳大利亚证券交易所
beaSvhPU Austrian Schilling [ATS] 奥地利先令
W#)X@Tl E authentication 认证；鉴证
gw!d [{# authority to purchase 委托购买证；委购书
cJMi`PQ; authorization 认可；核准；授权；授权书
IRGcE&m authorization by direction 指示授权
:8K}e]!c1 authorization by instruction 指令授权
q<j9l'dHG authorization by warrant 令状授权
A XhP 3B] authorization of unit trust 单位信托的认可
+Xp1=2Mq authorized agent 指定代理人
qJ sH authorized capital 法定资本
6P3h 955c authorized clerk 出市员
c/Fgx/hr authorized dealer 认可交易商
c]h@<wnv authorized financial institution 认可财务机构
|Fz ^(US authorized fund 认可基金
uu9IUqEq2 authorized fund house 获授权的基金公司；认可基金公司
Q 0G5<:wc authorized institution 认可机构
j]FK.G' authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"~=-Q#xO authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
GE`1j'^- authorized insurer 获授权保险人；获认可承保人
3. @LAF authorized investment 特准投资项目
y XKddD authorized person 获授权人
2}=@n*8*d authorized representative 获授权代表
NR ny]! authorized share capital 法定股本
CuD}Uo+u automated quotation system 自动报价系统
r<'DS9m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r;xy/*%Mtj 自动交易系统〔香港期货交易所有限公司〕
:hT.L3n, automatic adjustment mechanism 自动调整机制
c<, LE@ V automatic adjustment system 自动调整系统
d<+hQ\B F, Automatic Clearing House 自动票据交换所
]J [d8S5 automatic exchange rates accumulation system 自动化汇率累集系统
.uVd ' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a2Nxpxho automatic teller machine [ATM] 自动柜员机
=[8K#PZ$w autopay 自动转帐
U(0FL6sPC available assets 可用资产
;DSH$'1i available fiscal reserve 现存财政储备
HdgNy \ available profit 可用利润
7nNNc[d*= Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}tw+8YWkz average 平均；平均数；海损
*L9v(Kc average basic salary 平均基本薪金
Q5ff&CE average consumer expenditure 平均消费开支；一般消费开支
MT"&|Og average cost 平均成本
5[g\.yi2_] average cost of land production 增辟土地平均成本
tu Y+n 2 average daily turnover 平均每日成交额
S.4+tf 7+ average daily wage rate 平均每日工资率
R)BXN~dQ average expenditure pattern 平均开支模式
xu_,0 ZT]{ average growth rate 平均增长率
]/ k pEx average net fixed assets 固定资产平均净值
p J_+n:_{ average of relatives 相对价格平均数
WPkKb F average price 平均价格
"!D y[J average propensity to consume 平均消费倾向；一般消费倾向
'AX5V-t average propensity to save 平均储蓄倾向；一般储蓄倾向
m3BL average rate 平均率
l_/(J)|a average revenue 平均收入；平均收益
FLs$ average stock 平均库存；平均存货
f+Acs*. GQ average yearly rent 平均年租
b~}$Ch3ymW avoidance of double taxation 避免双重课税
#gqh0 2 7 avoidance of tax 避税
