A:
s~I# K[[5 A share Ａ股；甲类股份
l R^W*w4y abatement of tax 减税；减扣免税额
%z[" TVH ABN AMRO Bank N.V. 荷兰银行
+ F^X1 above-the-line expenditure 线上项目支出；经常预算支出
px^brzLQo above-the-line receipt 线上项目收入；经常预算收入
eS2VLVxu ABSA Asia Limited 南非联合亚洲有限公司
A$] # f absolute change 绝对数值变更
]iaQD _'\ absolute expenditure 实际开支
U> {CG+X absolute guideline figure 绝对准则数字
.X6V>e)(3 absolute interest 绝对权益
DE$T1pFV absolute order of discharge 绝对破产解除令
l
i2/"~l absolute profit margin 绝对利润幅度
:a M@"#F absolute value 实值；绝对值
z2SR/[I ? absolutely vested interest 绝对既得权益
m8&XW2S absorbed cost 已吸收成本；已分摊成本
R)9FXz$). absorption 吸收；分摊；合并
Cx8
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~tqNxlA ACB Finance Limited 亚洲商业财务有限公司
N qN9 acceptable form of reciprocity 合理的互惠条件
*G,r:Bnb acceptable rate 适当利率；适当汇率
OLDEB.@ acceptance agreement 承兑协议
|d_ rK2 acceptance for honour 参加承兑
-V}ZbXJD acceptor 承兑人；接受人；受票人
w%f51Ex acceptor for honour 参加承兑人
21\?FQrz accident insurance 意外保险
fq0[7Yb Accident Insurance Association of Hong Kong 香港意外保险公会
h>"Z=y accident insurance scheme 意外保险计划
MZSyu accident year basis 意外年度基准
_P{v=`]Eu accommodation 通融；贷款
9S)A6] accommodation bill 通融票据；空头票据
/P a<I^-# accommodation party 汇票代发人
s _`y"' ^ account balance 帐户余额；帐户结余
t($z+ C< account book 帐簿
$ dHD account collected in advance 预收款项
Z/I`XPmk account current book 往来帐簿
A;Uw
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2pAshw1G account of defaulter 拖欠帐目
axd9b, account payable 应付帐款
:,=Z)e account payee only [A/C payee only] 只可转帐；存入收款人帐户
Re'Ek account receivable 应收帐款
p2o6 6t account receivable report 应收帐款报表
)h K1W\5 account statement 结单；帐单；会计财务报表
hin6cac account title 帐户名称；会计科目
WFpR@53 Db accountant's report 会计师报告
c#(&\g 2H Accountant's Report Rules 会计师报告规则
v:@ud,d < accounting and auditing procedure 会计与审计程序；会计与核数程序
:a9$f 8*b Accounting Arrangements 《会计安排》
{X>U`0P accounting basis 会计基础
^->vUf7PX accounting by Official Receiver 破产管理署署长呈交的帐目
BGVy
\F< Accounting Circular 《会计通告》
}#U3vMx( accounting class 会计类别
{m< !-B95 accounting date 记帐日期；会计结算日期
>.#tNFAs accounting for money 款项核算
F I(M 1iJ Accounting Officer 会计主任
Nh\y@\F> accounting period 会计报告期；会计期
f= l*+QY8f accounting policy 会计政策；会计方针
~ b{j`T accounting practice 会计惯例
&0S/]E`_M accounting principle 会计准则
@?"t &h accounting record 会计记录
1Du9N[2'P accounting report 会计报告
Q Ph6
p3bg Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>@U
lhJtW Accounting Society of China 中国会计学会
$ ~*d. accounting statement 会计报表
)Z2 t=&Nw accounting system 会计制度；会计系统
Gu9x4p accounting transaction 会计事项；帐务交易
f7QX"p&P accounting treatment 会计处理
&;k`3`MC~w accounting year 会计年度
E|Z7art accretion 增值；添加
@Ao E> accrual 应计项目；应累算数目
\ g[A{ accrual basis 应计制；权责发生制
~j2=hk S
accrual basis accounting 应计制会计；权责发生制会计
yw)Zt g) accrue 应累算；应计
uP[:P? ,t accrued benefit 应累算利益
Yhd|1,m9f accrued charges 应计费用
Jv=G3=. accrued cumulative preference share dividend 应累算的累积优先股股息
yLlAK,5P0o accrued expenses 应累算费用
E={W^k!Vz: accrued interest payable 应付利息；应计未付利息
rfNt accrued interest receivable 应收利息；应计未收利息
~cEr <mzR accrued right 累算权益
JP<Z3
A2q accruing profit 应累算的利润
.U ! ;fJ9 accumulated fiscal reserve 累积财政储备
!Rw\k'<GKX accumulated profit 累积利润；滚存溢利
b a accumulated reserve 累积储备
r3b~|O^} accumulation of surplus income 累积收益盈余
v+Q# O[ acquired assets 既得资产
XP-4=0 zd acquisition 收购；购置；取得
AFSFXPl
" acquisition cost 购置成本
O}3M+ acquisition expenses 购置费用
ai ,Mez acquisition of 100% interest 收购全部股权
vv,(ta@t2 acquisition of control 取得控制权
gZs8BKO acquisition of fixed assets 购置固定资产
?iBHJ{ acquisition of shell “买壳”
f V.(v& acquisition price 收购价
U q6..<# act of God 天灾
J ZQ$*K acting partner 执事合伙人
7>m#Y'ppl@ active market 买卖活跃的市场；交投畅旺的市场；旺市
8Q1){M9 ' active partner 积极参与的合伙人
oB$D& active trading 交投活跃
.W& rcq y actual circulation 实际流通
Bv |Z)G%RR actual cost 实际成本
wWflZ"% actual expenditure 实际开支；实际支出
.j4IW 3) actual income 实际入息；实际收入；实际收益
GJqSNi} actual market 现货市场
T`=N^Ca1!` actual price 现货价；实际价格
T8FKa4ikn actual profit 实际利润
";e0-t6: actual quotation 实盘；实际价位；实际报价
6P;1I+5m{q actual year basis 按实际年度计算
XI,F^K actuals 实货
0nz
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RS/%uxS? actuarial principle 精算原则
9=I(AYG{m actuarial report 精算师报告
0p$?-81BJ Actuarial Society of Hong Kong 香港精算学会
9ffRY,1@ actuarial valuation 精算师估值
nZN]Q9 actuary 精算师
ap9eQsC ad referendum agreement 暂定协议；有待覆核的协定
6SsZK)X ad valorem duty 从价税；按值征税
(vjQF$Hp ad valorem duty system 从价税制
~eL7=G@{ ad valorem fee 从价费
U'.>w jO ad valorem tariff 从价关税
.?S#DS ) additional allowance 额外免税额
k< W]VS3N additional amount for unexpired risk 未过期风险的额外款额
2#1FI0,Pa* additional assessable profit 补加应评税利润
uW[s? additional assessment 补加评税
lLtC9: additional commitment 额外承担
4[.-
a&!} additional commitment vote 额外承担拨款
m$hSL4 N additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L*h X_8J additional dependent parent allowance 供养父母额外免税额
kZGhE2np additional provision 额外拨款
}.zg VL L additional stamp duty 附加印花税
<WBGPzVZE additional tax 补加税罚款；补加税款
G68N@g Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
o(~JZi k adjudged bankrupt 被裁定破产
<k^9l6@ adjudicated bankrupt 裁定破产人
(DK pJCx adjudication fee 裁定费；评定印花税额手续费；评估契据费
o
ohf)) adjudication of bankruptcy 裁定破产；宣告破产
:@b>,{*4zS adjudication of insolvency 裁定无力偿还债务
p dnL~sv adjusted actual 经调整的实数；调整后的实数
>Q 5E0 !] adjusted current assets 经调整的流动资产；调整后的流动资产
Z*]n]eS adjusted figure 经调整的数字；调整后的数额
s[s 6 E`Q adjusted liabilities 经调整的负债；调整后的负债
YBS]JCO adjusted loss 经调整的亏损；调整后的亏损
S8,+6+_7 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
xI:;%5{L N adjusted profit 经调整的利润；调整后的利润
N{p2@_fnB adjusted surplus 经调整的盈余额；调整后的盈余额
A7b7 IM [ adjusted value 经调整的价值；调整后的价值
V` fh,(: adjustment 调整；修订；理算〔保险〕
S-f3rL[? adjustment centre 调剂中心
RXx
+rdF0 adjustment lag 调整过程的时间差距；调整时差
(uV7N7 <1 adjustment mechanism 调整机制
ir,Zc\C adjustment of loss 亏损调整
s.GhquFCrU adjustment process 调整过程；调整程序
Gh{k ~/B adjustment range 调整幅度
bNaJ{Dm$R administered exchange rate 受管制汇率
v@t*iDa?7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5E!|-xD administration expenses 行政费用
b$Uwj<v administration fee 手续费；行政费
MzG(+B administration in bankruptcy 破产管理
%] #;
~I% administration order 遗产管理令
Bxa],inuZ administrator 管理人；遗产管理人
1@nR.v "$ administrator of the estate 遗产管理人
uqO51V ~ admission of debt 债项承认书
+.lO8 admission of proof 接纳债权证明
WVN Q} KY advance 放贷款项；垫付款项；预支款项；预付款项
U.^)|IHW advance account 暂支帐目；预付款帐户
@JEr/yy advance compensation 预付补偿金
ReK@~#hLY advance from shareholder 股东垫款
,<vrDH R advance pending reimbursement 预支以待日后付还
|y:DLsom?i advanced economy 先进经济体系
nO|S+S_9 advancement 预付；预付财产
+qz)KtJS advances warrant 垫款令
MZd\.]G@ advancing 贷出
q]r!5&Z adverse balance 逆差
/t9w%Y adverse exchange 逆汇
=V,'f advertisement addressed to shareholders 在报章刊登的致股东通告
vSnb>z1 advice for collection 托收通知书
5r+0^UAO:J advice of drawing 提款通知书；汇票通知书
3 x=F advice of payment 付款通知
e:,.-Kvzp` Advisory Committee [Securities and Futures Commission]
x# YOz7. 谘询委员会〔证券及期货事务监察委员会〕
eh`V#%S= Advisory Committee on Diversification 经济多元化谘询委员会
6/-!oo affidavit 誓章；遗产申报誓章
+I Ze`M%n affidavit of no receipt 述明无收款的誓章
<m6Xh^Ko; affiliate 联号；联营公司；附属公司
Z956S$gS affiliated company 附属公司；联号；联营公司
<HzAh<_@F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X sG]-Cw affordability 负担能力
=:g^_Hy African Development Bank [AfDB] 非洲开发银行
xLD6A5n,[ after-acquired property 事后取得的财产
K4F!?# after-hours dealing 市后交易
`Eu(r]:W after-tax profit 税后盈利；税后利润；税后溢利
I?Z s|A agency agreement 代理协议
bNaUzM!,H agency expenses 代理机构的开支
#P4dx'vm agency fee 代理费
|,7J!7T(I Agency Law 《代理法》
5{u6qc4FW agent 代理人；承销人
n47=eKd70 agent of company 公司代理人
ipz UF o<w agent's fee 代理人费；经纪费
h#n8mtt&i aggregate 总计；总数；总体数字
m+m6"yE#_ aggregate amount 总款额；总额
{fb~`=? aggregate assets and liabilities 总体资产与负债
w7Pe< vT aggregate at constant price 按固定价格计算的总体数字
c==Oio (" aggregate demand 总需求
4bxkp3~h; aggregate gross position 总持仓量
)>Q 2G/@ aggregate limit 总限额
ATzNV=2s aggregate of salaries tax 合计薪俸税
23f[i<4e aggregate performance 总体表现；总体业绩
-+9x 0- P aggregate supply 总体供应
R|CY4G
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vl5n%m H>^ aggregate total 整体总额
KJ)nGoP> aggregate value 总值；合计价值
qbE j\
b[ aggregated basis 合计基准
ft 'iv aggregated net chargeable income 合计应课税入息实额
`Of wl%G aggregation 合并计算；合计；总和
B@;)$1-UT aggregation of incomes of husband and wife 夫妇入息合并计算
_RW[]MN3* aggregation of property 财产的总和
Ky y G8;G% agio 差价；贴水
Hr+-ndH!Pq 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》
9_Re, h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[[ e | GQ 《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》
87K)qsv 8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
//
}8HY)> 《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》
V{h@nhq Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7RP_
^Cr+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
N-rm k agreement for a settlement 授产协议
Lm wh`oOl agreement for assignment 转让协议
+hg\DqO^M agreement for sale 售卖协议；买卖协议
Qsntf.fT agreement for sale and purchase 买卖协议
$CmX
&%L= agreement for the payment of interest 支付利息协议
3] qlz?5 agreement for the repayment of money 还款协议
4 Z}bw# agreement of reinsurance 再保险协议
9 <KtI7 Agricultural Bank of China 中国农业银行
8`G{1lr4o air passenger departure tax 飞机乘客离境税
x}.d`= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;-?ZI$ airport tax 机场税
\ZFQ?e,d alcohol duty 酒精税
&'7"i~ pC alienation 让与；让渡；转让
l;BX \S alimony 生活费；赡养费
uit-Q5@~ All Ordinaries Index [AOI] 所有普通股指数
8sIrG all risks 全险；综合险
f%{Tu ` All Sales Record for Stock Market 《股票市场成交报告》
5(|M["KK~ Allied Capital Resources Limited 新联财务有限公司
p? ?/r all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Tq84Fn!HJ> allocation letter 拨款信件
tHtV[We.: allocation of fund 分配款项；预留款项
( L5'rNk allocation of profit 利润分配；溢利分配
Tdwwtbe allocation warrant 拨款令
=$8@JF' allotment 分配；配股
"F "_G allotment notice 股份配售通知；配股通知
{Tncq A allotment of shares 股份分配
v{2DBr
allowable 可获宽免；免税的
z"K(
bw6 allowable business loss 可扣除的营业亏损
z@~&Kwf\} allowable expenses 可扣税的支出
b;L>%; allowance 免税额；津贴；备抵；准备金
A$~xG( allowance for debts 债项的免税额
)@qup _M@ allowance for depreciation by wear and tear 耗损折旧免税额
ZB[(Tv1 allowance for funeral expenses 殡殓费的免税额
W3/ 7BW` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|W AD $3 allowance for repairs and outgoings 修葺及支出方面的免税额
,iVPcza allowance to debtor 给债务人的津贴
hoR=%pC* alteration of capital 资本更改
Lq-33#n/ alternate trustee 候补受托人
K O |pJ3 amalgamation 合并
cVay=5]. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
h4anr7g{ ambit of charges 征税范围；收费范围
u:k:C amended valuation 经修订的估值
0HR|aqPo American Commodities Exchange 美国商品交易所
"XNu-_$N<a American Express Bank Limited 美国运通银行
L"foL American Stock Exchange 美国证券交易所
Px?Ao0)Z, amortization 摊销
ADGnBYE amount due from banks 存放银行同业的款项
h `ME(U~<< amount due from banks abroad 存放海外银行同业的款项
q>w )"Dd amount due from holding companies 控股公司欠款
}K8/-d6 amount due from local banks 存放本港银行同业的款项
_|"Y]:j_ amount due to banks 银行同业的存款
J Hf amount due to banks abroad 海外银行同业的存款
~rjTF! amount due to holding companies 控股公司存款
rQ=, y>-* amount due to local banks 本港银行同业的存款
N)&4 Hy amount due to outport banks 外埠银行同业的存款
" R8KQj amount for note issue 发行纸币的款额
>5Wlc $bc amount of bond 担保契据的款额
U% h); !< amount of consideration 代价款额
Mwg u9 3? amount of contribution 供款数额
WD'#5]#Y amount of indebtedness 负债款额
7Sz?S_N/j amount of principal of the loan 贷款本金额
c\% r 38 amount of rates chargeable 应征差饷数额
E*?<KZe" amount of share capital 股本额
P>9a I/d9 amount of sums assured 承保款额
;Jd3u
- amount of variation 变动幅度
p$ bnK ] amount of vote 拨款数额
zD 3mX<sw amount payable 应付款额
M)sZSH.<O amount receivable 应收款额
}8;[O
9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
d&#~ h:~ analysis 分析
2>*%q%81 ancillary risk 附属风险
9o>8 o annual account 周年帐目；周年帐目报表；年度决算；年结
y^7}oH _ annual accounting date 年结日期
t< n"-Tqu annual allowance 每年免税额；年积金；年度津贴；年津
eHDef annual balance 年度余额
p">EHWc}D annual disposable income 每年可动用收入
e) E$}4 annual estimates 周年预算
7<H
|QL& annual fee 年费
;W>Y:NCrp annual general meeting 周年大会
o!Rd ^ annual growth rate 年增率；每年增长率
h[Gg}N! annual long-term supplement 长期个案每年补助金
i|1^+ ; annual pensionable emolument 可供计算退休金的年薪
0j C3f T!n annual report 年报
|AC1\)2tT Annual Report on the Consumer Price Index 《消费物价指数年报》
e L.(p
k^< annual return 周年报表；周年申报表；每年报税表格
uIU5.\"s Annual Return Rules 《周年报表规则》
?'"X"@r5 annual review of consumer prices 每年消费物价回顾
JJRK7\~$ annual roll-forward basis 逐年延展方式
N?X~ w < annual salary 年薪
kp\\"+,VC annual statement 年度报表；年度决算表
~SSU` 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
2 1PFR:lP7 annuitant 年金受益人
@AYRiOodi annuity 年金
:$+-3_oLMQ annuity contract 年金合约
[%&ZPJT%i annuity on human life 人寿年金
t20PP4FWM antecedent debt 先前的债项
_j _x1.l ante-dated cheque 倒填日期支票
-[L!3jU anticipated expenditure 预期开支
`-3o+ID\ anticipated net profit 预期纯利
; O< 9|? anticipated revenue 预期收入
c)0amM anti-inflation measure 反通货膨胀措施
5{ $LsL anti-inflationary stance 反通货膨胀立场
DS|KkTy3 apparent deficit 表面赤字
n&A'C \ apparent financial solvency 表面偿债能力
@*
il3h, apparent partner 表面合伙人
FYS/##r application for personal assessment 个人入息课税申请书
0kDK~iT application of fund 资金应用
MQ)L:R` L application to release as liquidator and to destruct the books of accounts and documents
s}onsC 申请免除清盘人职务及毁灭帐簿与文件
}h 3K@R
appointed actuary 委任精算师
cQ: "-!ff appointed auditor 委任核数师；委任审计师
_ bD/D !| appointed trustee 委任的受托人
; +1RU v appointer 委任人
fm~kM
J apportioned pro rata 按比例分摊
0P>OJYFr' apportionment 分配；分摊
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sl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
h $N0 D ! apportionment formula 分摊方程式
_ pO ` apportionment of estate duty 遗产税的分摊
N m):9YQ/ appraisal 估价；评估
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9F8v appreciable growth 可观增长
5d@t7[] appreciable impact 显着影响
76.{ 0 c appreciable increase 可观增长
5PcJZi^.l appreciation 增值；升值
>yJ9U,Y appreciation against other currencies 相对其他货币升值
Q%aU42?_1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
fI \9\x appreciation tax 增值税
:fk2]{KTL appropriation 拨款；拨用；拨付
1009ES7* appropriation account 拨款帐目
Xtq{% Appropriation Bill 拨款法案
#"fJa:IYG7 appropriation-in-aid system 补助拨款办法
c"!lwm3b approved assets 核准资产
^TB>.c@ `* approved basket stock 认可一篮子证券
1y^K/.5- approved budget 核准预算
9z?oB&5 approved charitable donation 认可慈善捐款
rw)kAe31 approved charitable institution 认可慈善机构
\Ep0J $ #o approved currency 核准货币；认可货币
!6&W,0< approved estimates 核准预算
V 0 nn4dVO approved estimates of expenditure 核准开支预算
2FD= lR?6 approved overseas insurer 核准海外保险人
Hx $c
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Nx#4W1B[`H approved pooled investment fund 核准汇集投资基金
.k4W_9 approved provident fund scheme 认可公积金计划
|+ge8uu?C approved provision 核准拨款
juBw5U < approved redeemable share 核准可赎回股份
y$hp@m'@C approved regional stock 认可地区性证券
x ]5@>5 approved retirement scheme 认可退休金计划
Q C PID: approved subordinated loan 核准附属贷款
P\CDd=yWc arbitrage 套戥；套汇；套利
@xsCXCRWVV arbitrageur 套戥者；套汇者
clI*7j.4E# arbitrary amount 临时款项
^% Q|s#w. arrangement 措施；安排；协定
pS 4&w8s arrears 欠款
(yo;NKq,@ arrears of pay 欠付薪酬
TST4Vy 3 arrears of revenue 逾期未收税款；逾期未收的帐项
j\RpO'+} articles of association 组织章程；组织细则；组织章程细则
ZV}X'qGaq Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
')S;[= v ascertainment of profit 确定利润
zq5'i!s !0 "Asia Clear" “亚洲结算系统”
U-wLt(Y< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
mmw^{MK! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B@Nt`ky0* Asian Development Fund [ADF] 亚洲发展基金
!A8^Xmz" Asian dollar bond 亚洲美元债券
ea= 83 Zj Asian dollar market 亚洲美元市场
/W#O + Asian dollar rate 亚洲美元利率
nRhrWS Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0e ["]Tlnm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
AgF5-tz6x asked price 沽盘；喊价；索价；卖方报价
! ~<siy assessable income 应评税入息
~`Qko-a & assessable loss 应评税亏损
8|twV35 assessable profit 应评税利润
3-40'$lE assessable value 应评税值
Ja]o GT=e assessed profit 估定利润
l^NC]t assessed value 经评估价值
O\;= V`z- assessment 评税；评定；估价；评税单
!/K8 xD $ assessment number 评税编号；估价编号
r^$~>!kZ| assessment of additional tax 补加税评税
~$O1`IT assessment of performance 业绩评估；实绩评价
z/ & ;{J Assessor 评税主任
Jeqxspn
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!a1i Un9 asset-backed securities 具资产保证的证券
/7$mxtB5%L assets accretion 资产增值
E(<LvMiCa assets and liabilities 资产与负债
~!%0Z9>ap assets betterment statement 资产递增表；资产改进表
$7I] `Jt assets lending 实物放款；有抵押贷款
|c -LSs'\ assets of the company passing on the death 死者去世时转移的公司资产
V'Y{v assets pledged as security for liabilities 用作负债抵押的资产
9CUimZ assets portfolio 资产投资组合
#`tD1T{; assets price 资产价格
KGZ?b2N?Va assets quality 资产质素
?SY<~i<K- assets realization 资产变现
Wf02$c0#K assets refinancing arrangement 资产再集资安排
w# PZu+ assets securitization 资产证券化
dGH_ z8 assets situated outside Hong Kong 在香港以外地方的资产
`0BdMKjA assets stripping 削减资产；拆卖资产
!>;w!^U assets value 资产值
@%i>XAe#0 assignee 承让人
EiV=RdL assignment 转让；转让书；转让契
]>:^d%n,} assignment of interest 权益转让
<D /a l9 assignment of letters patent and trade mark 专利证书及商标转让
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assignment of property 物业转让；物业转让书
!"4w&bQ assignment right 转让权
` DCU>bt&R assignor 转让人
UFZ"C, associate 有联系的人；有关连人士；相联者；合伙人；联系人
o0 ;7b>Tv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ph7pd associate member 附属会员
+h[e0J|v{ associated body corporate 相联法人团体
xi {| associated company 相联公司；联属公司
L@ |#Bbmx associated corporation 相联法团
+!&$SNLh( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@vH2Vydu 公认会计师公会〔英国〕
zi!#\ s^ Association of Futures Exchange Brokers 香港期货经纪协会
' ;l fS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<GW R7rUH association of underwriters 承保人组织
iV)ac\ assumption of control 接管
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iM8( assurance 担保；保险；转易；转易书
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" assurance of interest 权益的转易
oXc/#{NC at 19XX price 按一九ＸＸ年价格计算
9G:TW|)L[Q at a discount 按赔价计算；按贴水价格计算；打折扣
nlfPg-78B+ at a premium 按溢价计算；按升水价格计算
Fn,k!q at call 通知付款；按通知
DA <ynBQ at constant market price 按固定市价计算
>a]t< at constant price 按固定价格计算
Z*bC#s? at cost 按成本计算
CM 9P"- at current market price 按当时市价计算；按现时市价计算
sMi{"`37 at current price 按当时价格计算；按现时价格计算
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""& at factor cost 按要素成本计算；按生产要素成本计算
jKt-~ : at money-of-the-day price 按付款当日价格计算
9 y+[o at or better 按指定或较佳价位〔买卖指令〕
_^; ;i4VZ at par 按面值计算；平价
nUq y1 ( at sight 见票即付
x}"Q8kD at the close 按收市盘
k} B DA|\s at the opening 按开市盘
EhXiv#CZ attestation 见证；见证条款
hPPB45^ at-the-money option 平价期权
[ _%,6e+ attorney 受权人；受托代表人
vv h.@f attornment 新拥有人承认书
]C)|+`XE@ attributable profit 可归属利润
h*'d;_(, attributable share value 可归属股份价值
vXubY@k2 Auckland Stock Exchange 奥克兰证券交易所
F50 JJZ auction 拍卖
4Iq5+Q auctioneer 拍卖商
}N| \ audit 审计；核数
" dT>KQ Audit Commission 审计署
*tG11gR,& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
YKq0f=Ij 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〕
8*)4"rS audit review 帐目审查
;Vo mFp L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6h@+?{F. audited account 审计帐目；经审计的帐目
(fd[P|G_] audited annual account 经审计的周年帐目
6H6Law!) audited balance sheet 经审计的资产负债表
w -dI<s auditor 核数师；核数主任；审计师
QRagz, c auditor's certificate 核数师证明书；审计师证明书
\P@S"QO auditor's report 核数师报告；审计师报告
/#IH -2N Aussie bond 澳元债券
x:C@)CAr austerity budget 紧缩预算
tj#b_ u z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+I.v!P!^ Australia All Ordinaries Index 澳洲所有普通股票指数
y^YVo^3 Australian Dollar [AUD] 澳元
Fva]*5 Australian Options Market 澳大利亚期权市场
f\=6I3z Australian Securities Commission 澳洲证券事务监察委员会
uH]
m]t Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9/Wn!Ld Australian Stock Exchange 澳大利亚证券交易所
w< mqe0 Austrian Schilling [ATS] 奥地利先令
ax]9QrA authentication 认证；鉴证
/'"R Mq authority to purchase 委托购买证；委购书
4%> +Wh[ authorization 认可；核准；授权；授权书
*cQz[S@F authorization by direction 指示授权
gQ,4xT X authorization by instruction 指令授权
,L~snR'w authorization by warrant 令状授权
X $ PS(_M authorization of unit trust 单位信托的认可
oo'iwq-\ authorized agent 指定代理人
'Dq"e$JM< authorized capital 法定资本
_Ua PwJ authorized clerk 出市员
4NI ' (#l authorized dealer 认可交易商
xT/9kM&}L authorized financial institution 认可财务机构
T5V$wmB\W authorized fund 认可基金
@@; 1%z authorized fund house 获授权的基金公司；认可基金公司
Lm.Ik}Gli authorized institution 认可机构
^[*AK_o_DQ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
x; *VCs authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Hj1k-Bs&'w authorized insurer 获授权保险人；获认可承保人
F-i&M1 \_ authorized investment 特准投资项目
%K`4k.gN authorized person 获授权人
}:"R-s authorized representative 获授权代表
7V |"~% authorized share capital 法定股本
sbpu
qOL automated quotation system 自动报价系统
%"{ ?[!C ? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
KM E XT $p 自动交易系统〔香港期货交易所有限公司〕
J ( =4 automatic adjustment mechanism 自动调整机制
i /C '0 automatic adjustment system 自动调整系统
Aw5K3@Ltz Automatic Clearing House 自动票据交换所
S [ i$ e automatic exchange rates accumulation system 自动化汇率累集系统
2Sv>C `FMU Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"_ Zh5
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^1()W,B~w autopay 自动转帐
:0{AP_tvcC available assets 可用资产
*pY/5? g available fiscal reserve 现存财政储备
*?s/Ho &' available profit 可用利润
z)r8?9u Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#dL5x{gV= average 平均；平均数；海损
qNhH%t YQ average basic salary 平均基本薪金
PZ~`O average consumer expenditure 平均消费开支；一般消费开支
"hJ7 Vv_ average cost 平均成本
aS2a_!f average cost of land production 增辟土地平均成本
rGG S]^ average daily turnover 平均每日成交额
5R& x{jf$ average daily wage rate 平均每日工资率
{-~05 ,zE average expenditure pattern 平均开支模式
ZE{aS4c average growth rate 平均增长率
hYs82P|2Ol average net fixed assets 固定资产平均净值
/vMQF+ average of relatives 相对价格平均数
*1%e%G average price 平均价格
&II JKn |_ average propensity to consume 平均消费倾向；一般消费倾向
{(8U8f<'=y average propensity to save 平均储蓄倾向；一般储蓄倾向
CD*f4I#d average rate 平均率
721{Ga4~S average revenue 平均收入；平均收益
p`sh Y yE average stock 平均库存；平均存货
Pm;x]Aj average yearly rent 平均年租
L.R"~3 avoidance of double taxation 避免双重课税
7uWJ6Wk avoidance of tax 避税
