A:
Z+x,Aw q A share Ａ股；甲类股份
> X<pzD3u abatement of tax 减税；减扣免税额
{%*,KB>b ABN AMRO Bank N.V. 荷兰银行
,E<(K8 above-the-line expenditure 线上项目支出；经常预算支出
R_`i=>Z- above-the-line receipt 线上项目收入；经常预算收入
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vLM ABSA Asia Limited 南非联合亚洲有限公司
nDhr;/"i absolute change 绝对数值变更
NJRk##Z absolute expenditure 实际开支
_SY4Q s`d absolute guideline figure 绝对准则数字
+iY .Y V absolute interest 绝对权益
R.-2shOE' absolute order of discharge 绝对破产解除令
@lRT p absolute profit margin 绝对利润幅度
9ePG-=5I absolute value 实值；绝对值
KEEHb2q absolutely vested interest 绝对既得权益
>+ul LQqe absorbed cost 已吸收成本；已分摊成本
nkUSd}a`r absorption 吸收；分摊；合并
Cz ` !j absorption rate 吸收率；摊配率；分摊率
gMS-mkZ ACB Finance Limited 亚洲商业财务有限公司
kr[p4X4 acceptable form of reciprocity 合理的互惠条件
ux :czZqy acceptable rate 适当利率；适当汇率
@z[,w` acceptance agreement 承兑协议
mII7p Lb Q acceptance for honour 参加承兑
..'k+0u^ acceptor 承兑人；接受人；受票人
ck s53/Z acceptor for honour 参加承兑人
rl"$6{Z} accident insurance 意外保险
$dIu${lu Accident Insurance Association of Hong Kong 香港意外保险公会
`f?v_Ui-$ accident insurance scheme 意外保险计划
LlKvi_z accident year basis 意外年度基准
ji9 (!G accommodation 通融；贷款
I?r7dQEm accommodation bill 通融票据；空头票据
r)E9]"TAB accommodation party 汇票代发人
e=e^;K4 account balance 帐户余额；帐户结余
O/
Y z6VQ account book 帐簿
9.)*z-f$ account collected in advance 预收款项
'#pY/,hVB account current book 往来帐簿
Myaj81 account of after-acquired property 事后取得的财产报告
Ws$<B
b account of defaulter 拖欠帐目
7L)edR [ account payable 应付帐款
Oh)s" f\N account payee only [A/C payee only] 只可转帐；存入收款人帐户
++1<A& a account receivable 应收帐款
vkUXMMuf+e account receivable report 应收帐款报表
?tx%K U\3 account statement 结单；帐单；会计财务报表
> U . account title 帐户名称；会计科目
Ad$CHx- accountant's report 会计师报告
7/C,<$Ep Accountant's Report Rules 会计师报告规则
/Y| y0iK accounting and auditing procedure 会计与审计程序；会计与核数程序
lOB*M!8 Accounting Arrangements 《会计安排》
}81eef4$S accounting basis 会计基础
wiHGTaR accounting by Official Receiver 破产管理署署长呈交的帐目
8$ 9Q=M Accounting Circular 《会计通告》
x \0( l5> accounting class 会计类别
{EU?{ # accounting date 记帐日期；会计结算日期
~xfoZiIA} accounting for money 款项核算
,t?c=u\5 Accounting Officer 会计主任
"u^%~ 2 accounting period 会计报告期；会计期
f"i(+:la accounting policy 会计政策；会计方针
(OS -v~{r@ accounting practice 会计惯例
c$fi 3O accounting principle 会计准则
su:~X d accounting record 会计记录
WRIOj Q: accounting report 会计报告
]$Ud`<Xnx Accounting Services Branch [Treasury] 会计事务部〔库务署〕
yR}PC/> Accounting Society of China 中国会计学会
_7e ^
t N accounting statement 会计报表
ye?4^@u u accounting system 会计制度；会计系统
S\wh
*'Y accounting transaction 会计事项；帐务交易
"wwAbU< accounting treatment 会计处理
t 3LRmj L accounting year 会计年度
H[oCI|k accretion 增值；添加
$FR1^|P/G accrual 应计项目；应累算数目
Jz u U
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o9GtS$ O\ accrual basis accounting 应计制会计；权责发生制会计
bzj9U>eY accrue 应累算；应计
cl2+, !: accrued benefit 应累算利益
TgC8EcLr accrued charges 应计费用
'DLgOUvh accrued cumulative preference share dividend 应累算的累积优先股股息
j`H5S accrued expenses 应累算费用
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*49({TD6` accrued interest receivable 应收利息；应计未收利息
{9mXJu$cc accrued right 累算权益
V/N:Of:\R accruing profit 应累算的利润
lSW6\jX accumulated fiscal reserve 累积财政储备
={'*C7K)oK accumulated profit 累积利润；滚存溢利
s0D ,n1x accumulated reserve 累积储备
[te9ui%JS accumulation of surplus income 累积收益盈余
R k'5L acquired assets 既得资产
F6'[8f acquisition 收购；购置；取得
WxE^S ??| acquisition cost 购置成本
VKGH+j[ acquisition expenses 购置费用
HV0! G -h acquisition of 100% interest 收购全部股权
A8|DB@ Bi acquisition of control 取得控制权
X1 wlOE acquisition of fixed assets 购置固定资产
s<#["K*_ acquisition of shell “买壳”
x{'3eJ^ 8 acquisition price 收购价
BeR7LV act of God 天灾
nf%"7 y{dd acting partner 执事合伙人
dio<?6ZD9P active market 买卖活跃的市场；交投畅旺的市场；旺市
m% $GiNs} active partner 积极参与的合伙人
0;J#". (KQ active trading 交投活跃
{:@MBA 34 actual circulation 实际流通
;pH&YB Y actual cost 实际成本
iwiHw actual expenditure 实际开支；实际支出
l( Y
U9dp actual income 实际入息；实际收入；实际收益
4k7
LM] actual market 现货市场
f S@V`"O6 actual price 现货价；实际价格
/Ko{S_3< I actual profit 实际利润
JyiP3whW actual quotation 实盘；实际价位；实际报价
ng0tNifZ; actual year basis 按实际年度计算
6x]x>:8 actuals 实货
An.Qi =Cv actuarial investigation 精算调查
aB $xQ |~ actuarial principle 精算原则
m K Ta . actuarial report 精算师报告
k_,wa]ws$ Actuarial Society of Hong Kong 香港精算学会
<] w(1{q( actuarial valuation 精算师估值
Sh@en\m=#S actuary 精算师
k'6Poz+< ad referendum agreement 暂定协议；有待覆核的协定
%jBI*WzR ad valorem duty 从价税；按值征税
4Y'Kjx ad valorem duty system 从价税制
/7`fg0A ad valorem fee 从价费
'gD,H X ad valorem tariff 从价关税
I3 8j[Xk additional allowance 额外免税额
$T#yxx additional amount for unexpired risk 未过期风险的额外款额
U Z*Yt additional assessable profit 补加应评税利润
N P+* L|-; additional assessment 补加评税
C<G `wXlP| additional commitment 额外承担
M= ]]kJ:I additional commitment vote 额外承担拨款
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additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
LK>J] p additional dependent parent allowance 供养父母额外免税额
u*h+ c8|zI additional provision 额外拨款
{e/6iSpT additional stamp duty 附加印花税
\>7hT;Av=G additional tax 补加税罚款；补加税款
hRc.^"q9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Y-ZTv(< adjudged bankrupt 被裁定破产
(>)f#t[9 J adjudicated bankrupt 裁定破产人
7^hwRZ J{ adjudication fee 裁定费；评定印花税额手续费；评估契据费
Y%G I KtP adjudication of bankruptcy 裁定破产；宣告破产
fR^aFT adjudication of insolvency 裁定无力偿还债务
:nLhg$wMs adjusted actual 经调整的实数；调整后的实数
Yw!(]8PYdU adjusted current assets 经调整的流动资产；调整后的流动资产
>}I BPC adjusted figure 经调整的数字；调整后的数额
Ho^rYz adjusted liabilities 经调整的负债；调整后的负债
2a,l;o$2& adjusted loss 经调整的亏损；调整后的亏损
H)@f_pfj( 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
qX_(
M2oLU adjusted profit 经调整的利润；调整后的利润
<H]1 6 adjusted surplus 经调整的盈余额；调整后的盈余额
s*3p*z f adjusted value 经调整的价值；调整后的价值
+`(,1L1 adjustment 调整；修订；理算〔保险〕
sI,S(VWor adjustment centre 调剂中心
;,& $ob*/ adjustment lag 调整过程的时间差距；调整时差
`A0trC3 adjustment mechanism 调整机制
|to| kU adjustment of loss 亏损调整
I_aS C 4 adjustment process 调整过程；调整程序
gX'nFGqud adjustment range 调整幅度
\v,m r| administered exchange rate 受管制汇率
%=PGvu Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
f 8AgTw,K8 administration expenses 行政费用
T+knd'2V6 administration fee 手续费；行政费
[BLBxSL administration in bankruptcy 破产管理
]+)cX J}6# administration order 遗产管理令
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administrator 管理人；遗产管理人
S!J wF&EW administrator of the estate 遗产管理人
uK!G-1
admission of debt 债项承认书
]A.tauSW admission of proof 接纳债权证明
ohW
qp2~ advance 放贷款项；垫付款项；预支款项；预付款项
L2WH-XP= advance account 暂支帐目；预付款帐户
YT@D *\ advance compensation 预付补偿金
m1\+~*i advance from shareholder 股东垫款
;Q{~jT advance pending reimbursement 预支以待日后付还
zEJZ, < advanced economy 先进经济体系
Ojwhcb^ advancement 预付；预付财产
iH;IXv,b3 advances warrant 垫款令
=)O%5<Lwx advancing 贷出
Y5 &mJp\G adverse balance 逆差
o)U4RY* adverse exchange 逆汇
^ALR.N+< advertisement addressed to shareholders 在报章刊登的致股东通告
6~O9|s^38w advice for collection 托收通知书
/l.ox.4z# advice of drawing 提款通知书；汇票通知书
x[m&ILr advice of payment 付款通知
caC-JcDXy Advisory Committee [Securities and Futures Commission]
{wS)M 谘询委员会〔证券及期货事务监察委员会〕
{zmh0c; | Advisory Committee on Diversification 经济多元化谘询委员会
#CcC& I
:c affidavit 誓章；遗产申报誓章
w 1q` affidavit of no receipt 述明无收款的誓章
e^ ZxU/e affiliate 联号；联营公司；附属公司
>`S $(f affiliated company 附属公司；联号；联营公司
~L55l2u7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q2U8]V U) affordability 负担能力
MzP
q(`W African Development Bank [AfDB] 非洲开发银行
)_ -EeH after-acquired property 事后取得的财产
KhFw%Z0s< after-hours dealing 市后交易
gOSFvH8FU after-tax profit 税后盈利；税后利润；税后溢利
P- 2 5]- agency agreement 代理协议
KJQW ))%e agency expenses 代理机构的开支
V
W2+ Bs} agency fee 代理费
Q"V S;uh.v Agency Law 《代理法》
))xyaYIZkk agent 代理人；承销人
`(Eiu$h6V- agent of company 公司代理人
{OBV+}# agent's fee 代理人费；经纪费
?ZS /`P0}[ aggregate 总计；总数；总体数字
]Lz:oV^% aggregate amount 总款额；总额
6.(L8.jv aggregate assets and liabilities 总体资产与负债
Bnw Yyh aggregate at constant price 按固定价格计算的总体数字
Yfa` }hQ aggregate demand 总需求
^v+ 3qm@, aggregate gross position 总持仓量
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cN| aggregate limit 总限额
R/BW$4/E aggregate of salaries tax 合计薪俸税
83[gV@LW0m aggregate performance 总体表现；总体业绩
:@=;WB*0 aggregate supply 总体供应
ijuIf9! aggregate surplus 总盈余
>anq1Kf aggregate total 整体总额
u .~` /O aggregate value 总值；合计价值
A&8{0 aggregated basis 合计基准
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>2g&);B aggregated net chargeable income 合计应课税入息实额
-l2aAK1M aggregation 合并计算；合计；总和
t7; ^rk* aggregation of incomes of husband and wife 夫妇入息合并计算
uNoP8U%* aggregation of property 财产的总和
!YZ$WiPl agio 差价；贴水
R{3vPG 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》
6{8dv9tK Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%X^K5Io 《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》
TTQ(\l4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5k]xi)% 《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》
eX0ASI9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
1v2pPUH\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K'tckJ#% agreement for a settlement 授产协议
m_;<7W& p] agreement for assignment 转让协议
qy$1+>f1 agreement for sale 售卖协议；买卖协议
|u5Xi5q.f agreement for sale and purchase 买卖协议
E|`JmfLQu agreement for the payment of interest 支付利息协议
\fjr`t] agreement for the repayment of money 还款协议
P"k`h=>!4 agreement of reinsurance 再保险协议
-Rcl(Q}LZ Agricultural Bank of China 中国农业银行
VQe@H8>3 air passenger departure tax 飞机乘客离境税
3l?-H|T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
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KjCm*K(q airport tax 机场税
YuV g/ '= alcohol duty 酒精税
^.:dT?@R alienation 让与；让渡；转让
?K9zTas@ alimony 生活费；赡养费
Uk0Fo(HY All Ordinaries Index [AOI] 所有普通股指数
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dJ4 all risks 全险；综合险
$ ytlj1. All Sales Record for Stock Market 《股票市场成交报告》
{%PgR){qR Allied Capital Resources Limited 新联财务有限公司
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J!o[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|tua*zEsS allocation letter 拨款信件
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s 5L 7S allocation of fund 分配款项；预留款项
JrA\ V=K allocation of profit 利润分配；溢利分配
\[MQJX,d n allocation warrant 拨款令
_ giZ'&l! allotment 分配；配股
WJJwhr allotment notice 股份配售通知；配股通知
L2P#5 B!S allotment of shares 股份分配
r{ 1xjA T allowable 可获宽免；免税的
Sb,lY<= allowable business loss 可扣除的营业亏损
b xFDB^ allowable expenses 可扣税的支出
PZB_6!}2[F allowance 免税额；津贴；备抵；准备金
*$/!.e allowance for debts 债项的免税额
iM'rl0 allowance for depreciation by wear and tear 耗损折旧免税额
V
'e _gH allowance for funeral expenses 殡殓费的免税额
eJ2$DgB}t allowance for inflation 为通货膨胀而预留的款项；通胀准备金
P ko 2fJt1 allowance for repairs and outgoings 修葺及支出方面的免税额
s^6"qhTa allowance to debtor 给债务人的津贴
azT@S=, alteration of capital 资本更改
R.rxpJ+kU alternate trustee 候补受托人
W{js9$oJ amalgamation 合并
3g''j7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=, WW#tD ambit of charges 征税范围；收费范围
_`LQnRp( amended valuation 经修订的估值
F? EAIL American Commodities Exchange 美国商品交易所
=xX)2h American Express Bank Limited 美国运通银行
blHJhB&8 American Stock Exchange 美国证券交易所
}_GI%+t amortization 摊销
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X&{6xu amount due from banks 存放银行同业的款项
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0^wJs amount due from banks abroad 存放海外银行同业的款项
25m6/Y amount due from holding companies 控股公司欠款
,{rm<M.) amount due from local banks 存放本港银行同业的款项
B$ )&;Q amount due to banks 银行同业的存款
B!iz=+RNC1 amount due to banks abroad 海外银行同业的存款
d4[mR~XXT amount due to holding companies 控股公司存款
^Ox|q_E
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L kA_M'G amount due to outport banks 外埠银行同业的存款
QT[yw6Z amount for note issue 发行纸币的款额
R3\o LT4 amount of bond 担保契据的款额
:^9 2B?q amount of consideration 代价款额
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$M amount of contribution 供款数额
T#:n7$M|?A amount of indebtedness 负债款额
NJ ];Ck amount of principal of the loan 贷款本金额
rM5{R}+; amount of rates chargeable 应征差饷数额
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amount of share capital 股本额
p ipO ,n amount of sums assured 承保款额
+D&aE$ < amount of variation 变动幅度
[\ALT8vC?m amount of vote 拨款数额
J~,Ny_L amount payable 应付款额
*~H\#N|x amount receivable 应收款额
W2 p&LP Amsterdam Stock Exchange 阿姆斯特丹证券交易所
1w|C+m/( analysis 分析
oBqWIXM ancillary risk 附属风险
I%qZMoS1h annual account 周年帐目；周年帐目报表；年度决算；年结
Kp.d#W_TX annual accounting date 年结日期
y?4% eD annual allowance 每年免税额；年积金；年度津贴；年津
^;[|,:8f7L annual balance 年度余额
H1^m>4ll9 annual disposable income 每年可动用收入
cQOc^W annual estimates 周年预算
nJ{vO{N annual fee 年费
ehe; <A annual general meeting 周年大会
Q
q7+_,w annual growth rate 年增率；每年增长率
?r"QJa> annual long-term supplement 长期个案每年补助金
Okt0b|=`1* annual pensionable emolument 可供计算退休金的年薪
}_vUs jK annual report 年报
;{% R[M' Annual Report on the Consumer Price Index 《消费物价指数年报》
20Rj
Rd annual return 周年报表；周年申报表；每年报税表格
r'5~4'o$ Annual Return Rules 《周年报表规则》
,y%4Qv G7a annual review of consumer prices 每年消费物价回顾
:K]&rGi, annual roll-forward basis 逐年延展方式
N~]
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\u@*FTS annual statement 年度报表；年度决算表
-YD+x PD 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
b?Zt3# annuitant 年金受益人
$-Wn|w+h<a annuity 年金
(|kcSnF0 annuity contract 年金合约
~n<U8cm O annuity on human life 人寿年金
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= +)Gg antecedent debt 先前的债项
_t'S<jTI ante-dated cheque 倒填日期支票
$wq[W,'#L anticipated expenditure 预期开支
Yfotq9.=+ anticipated net profit 预期纯利
gZ b +m anticipated revenue 预期收入
:<w2j 6V anti-inflation measure 反通货膨胀措施
LLlt9(^d anti-inflationary stance 反通货膨胀立场
ljJi|+^$ apparent deficit 表面赤字
5UU1HC;C apparent financial solvency 表面偿债能力
YA, vT[kX apparent partner 表面合伙人
F{;{o^Pv application for personal assessment 个人入息课税申请书
X4z6#S 58 application of fund 资金应用
`$hna{e^n application to release as liquidator and to destruct the books of accounts and documents
!Ic{lB 申请免除清盘人职务及毁灭帐簿与文件
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bpVK~z appointed actuary 委任精算师
^xZ o .P appointed auditor 委任核数师；委任审计师
T)Ohk(jK1 appointed trustee 委任的受托人
|gP9^B?3 appointer 委任人
Hvj1R.I/ apportioned pro rata 按比例分摊
R<-u`uX nP apportionment 分配；分摊
pA| Z%aL Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
fVJsVZ"6v` apportionment formula 分摊方程式
md. #n apportionment of estate duty 遗产税的分摊
`Fn6*_ n appraisal 估价；评估
ja1WI appreciable growth 可观增长
%; 0l1X appreciable impact 显着影响
I]dt1iXu_{ appreciable increase 可观增长
I0v$3BQ4 appreciation 增值；升值
.>A`FqV$~+ appreciation against other currencies 相对其他货币升值
d@u)'AY%/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
N~/D| ?P~2 appreciation tax 增值税
1>wQ&{ appropriation 拨款；拨用；拨付
g~#HiBgWq[ appropriation account 拨款帐目
WhU-^`[* Appropriation Bill 拨款法案
ZBX,4kxK7 appropriation-in-aid system 补助拨款办法
YN< :k
Wu approved assets 核准资产
Q;EQ8pL?" approved basket stock 认可一篮子证券
<XAW-m9SC approved budget 核准预算
W{6%Hh p approved charitable donation 认可慈善捐款
djGzJ LH approved charitable institution 认可慈善机构
;WG6|QgV?- approved currency 核准货币；认可货币
RXZ}aX[h approved estimates 核准预算
wy)I6`v approved estimates of expenditure 核准开支预算
?oKY"C8/ approved overseas insurer 核准海外保险人
h_{//W[ approved overseas trust company 核准海外信托公司
nm3 /-Q}, approved pooled investment fund 核准汇集投资基金
xdqiogu e approved provident fund scheme 认可公积金计划
D%k`udz< approved provision 核准拨款
& N^^[
uG approved redeemable share 核准可赎回股份
]EhU8bZ approved regional stock 认可地区性证券
GLIe8T*ht approved retirement scheme 认可退休金计划
N9s ,.. approved subordinated loan 核准附属贷款
H|]~(.w 1} arbitrage 套戥；套汇；套利
O5;$cP: arbitrageur 套戥者；套汇者
CG -^}xE: arbitrary amount 临时款项
| D?lF arrangement 措施；安排；协定
M:* ^k arrears 欠款
;K+'J0 arrears of pay 欠付薪酬
a*fUMhIi arrears of revenue 逾期未收税款；逾期未收的帐项
TGe)%jZ articles of association 组织章程；组织细则；组织章程细则
fQ@k$W\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\4B2%H ascertainment of profit 确定利润
/'S@iq "Asia Clear" “亚洲结算系统”
n,.ZLuBEX Asia Commercial Bank Ltd. 亚洲商业银行有限公司
4Em$L]7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+d= cI Asian Development Fund [ADF] 亚洲发展基金
|i-d#x8 Asian dollar bond 亚洲美元债券
'&<T;V% Asian dollar market 亚洲美元市场
! 4ZszQg Asian dollar rate 亚洲美元利率
k;AV 'r Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
v]tNJ=aI Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!VF.=\iH/ asked price 沽盘；喊价；索价；卖方报价
q_sQC5:s assessable income 应评税入息
p O~lVM assessable loss 应评税亏损
pP`KI'aUN assessable profit 应评税利润
^9 g+\ W assessable value 应评税值
.@(+.G assessed profit 估定利润
@\_l%/z{ assessed value 经评估价值
GdxMHnn= assessment 评税；评定；估价；评税单
"AA zBWd/ assessment number 评税编号；估价编号
qxR7;/@j ) assessment of additional tax 补加税评税
XKTX~: assessment of performance 业绩评估；实绩评价
0i4 X,oHjG Assessor 评税主任
?'I[[KuG asset price bubbles 资产价格泡沫
i 5QG_^X& asset-backed securities 具资产保证的证券
gp/_# QVWC assets accretion 资产增值
8LH" j(H assets and liabilities 资产与负债
$xWebz0 assets betterment statement 资产递增表；资产改进表
:())%Xu3 assets lending 实物放款；有抵押贷款
qg(rG5kD@ assets of the company passing on the death 死者去世时转移的公司资产
h)vRvfcmY assets pledged as security for liabilities 用作负债抵押的资产
YjV-70' assets portfolio 资产投资组合
D{4Ehr "T assets price 资产价格
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xiR assets quality 资产质素
0."TSe83\ assets realization 资产变现
h.`U)6*?&N assets refinancing arrangement 资产再集资安排
XehpW}2\ assets securitization 资产证券化
cn rS.s= assets situated outside Hong Kong 在香港以外地方的资产
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assets stripping 削减资产；拆卖资产
FK8G BkQ! assets value 资产值
b)5z'zQu assignee 承让人
-@wnQ? assignment 转让；转让书；转让契
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assignment of interest 权益转让
pX nY= assignment of letters patent and trade mark 专利证书及商标转让
#DL( %=: assignment of property 物业转让；物业转让书
o ZY2K3J) assignment right 转让权
0^27grU> assignor 转让人
Xg](V.B6 associate 有联系的人；有关连人士；相联者；合伙人；联系人
RnA>oKc Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
j\ d Y associate member 附属会员
,s?7EHtC associated body corporate 相联法人团体
LHt{y3l ] associated company 相联公司；联属公司
41d,<E associated corporation 相联法团
c] y "5;V8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{u1Rc/Lw 公认会计师公会〔英国〕
6__#n` Association of Futures Exchange Brokers 香港期货经纪协会
QzzV+YG$(4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
GCf 3'u association of underwriters 承保人组织
t:|+U:! > assumption of control 接管
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$^t assurance 担保；保险；转易；转易书
6 +:Tv2 assurance of interest 权益的转易
RawK9K_1 at 19XX price 按一九ＸＸ年价格计算
HhmC+3w.7 at a discount 按赔价计算；按贴水价格计算；打折扣
x}w "2[fL at a premium 按溢价计算；按升水价格计算
*acN /Ca1 at call 通知付款；按通知
(Oc[j{6q at constant market price 按固定市价计算
R"au 8f. at constant price 按固定价格计算
2hjR'6h"Y at cost 按成本计算
1D,$Az~. at current market price 按当时市价计算；按现时市价计算
A1zqm_X5)P at current price 按当时价格计算；按现时价格计算
HlkG^:) at factor cost 按要素成本计算；按生产要素成本计算
S<hj6A at money-of-the-day price 按付款当日价格计算
rb/m;8v> at or better 按指定或较佳价位〔买卖指令〕
0]F'k8yLN at par 按面值计算；平价
C3H q&TVf/ at sight 见票即付
QFI 8|i@ at the close 按收市盘
, C#Mf@b at the opening 按开市盘
$uA?c&
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!Cm<K*c"&E at-the-money option 平价期权
:y?xS attorney 受权人；受托代表人
_L6WbRu| attornment 新拥有人承认书
[w%MECTe attributable profit 可归属利润
X[fr L)k] attributable share value 可归属股份价值
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&g Auckland Stock Exchange 奥克兰证券交易所
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fC auction 拍卖
e7{n= M auctioneer 拍卖商
=sqh PS<> audit 审计；核数
YU89m7cc' Audit Commission 审计署
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!6&2(k Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
+f gF &. 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〕
X7I"WC1ncz audit review 帐目审查
<p48?+K9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~zklrBn& audited account 审计帐目；经审计的帐目
+\`D1d@ audited annual account 经审计的周年帐目
t|gEMDGa3 audited balance sheet 经审计的资产负债表
O1@-)<_71 auditor 核数师；核数主任；审计师
~ caKzq auditor's certificate 核数师证明书；审计师证明书
wAr (5nEbx auditor's report 核数师报告；审计师报告
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34g Aussie bond 澳元债券
&CvNNDgrJ austerity budget 紧缩预算
rf+'U9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
VrF(0,-Z`3 Australia All Ordinaries Index 澳洲所有普通股票指数
avR4 #bfc Australian Dollar [AUD] 澳元
}lzyl*. Australian Options Market 澳大利亚期权市场
C0 43h?x Australian Securities Commission 澳洲证券事务监察委员会
` Nn^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
kIAWI;H{ Australian Stock Exchange 澳大利亚证券交易所
r h*Pl]'3z Austrian Schilling [ATS] 奥地利先令
Md \yXp authentication 认证；鉴证
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qhWA authority to purchase 委托购买证；委购书
w ' E authorization 认可；核准；授权；授权书
zN(fZT}K5 authorization by direction 指示授权
g)*[W>M authorization by instruction 指令授权
f-9& n4=H authorization by warrant 令状授权
yZ[H&> authorization of unit trust 单位信托的认可
[)}F4Jsz% authorized agent 指定代理人
`;7^@ k authorized capital 法定资本
u,:GJU authorized clerk 出市员
]Dm'J%P0} authorized dealer 认可交易商
_y}]j;e8>{ authorized financial institution 认可财务机构
SxMrX C * authorized fund 认可基金
XEF|B--, authorized fund house 获授权的基金公司；认可基金公司
vUGEzC M authorized institution 认可机构
N[ %^0T$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(F $V m authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6i/x"vl > authorized insurer 获授权保险人；获认可承保人
~X^L3=!vf authorized investment 特准投资项目
:)v4:&do authorized person 获授权人
V#?GDe}[ authorized representative 获授权代表
r;`6ML[5Vx authorized share capital 法定股本
; d1\2 H automated quotation system 自动报价系统
D6,rb 9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7 |6uY 自动交易系统〔香港期货交易所有限公司〕
!>B|z= automatic adjustment mechanism 自动调整机制
,?GEL>F automatic adjustment system 自动调整系统
{g?$u Automatic Clearing House 自动票据交换所
fX).A` automatic exchange rates accumulation system 自动化汇率累集系统
\ajy%$;$} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
L]L-000D( automatic teller machine [ATM] 自动柜员机
-LL49P6 autopay 自动转帐
Cf`s:A5<J available assets 可用资产
(W3~ r available fiscal reserve 现存财政储备
.jRp.U available profit 可用利润
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>M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Vx@JP93| average 平均；平均数；海损
SI=vA\e average basic salary 平均基本薪金
sE $!MQb average consumer expenditure 平均消费开支；一般消费开支
sQrP,:=r# average cost 平均成本
D 8^wR{-;J average cost of land production 增辟土地平均成本
A4. Q \0 average daily turnover 平均每日成交额
WJ$D]7 average daily wage rate 平均每日工资率
* B!uYP average expenditure pattern 平均开支模式
{J 2*6_ average growth rate 平均增长率
~6`H J average net fixed assets 固定资产平均净值
!Q!= =*1H average of relatives 相对价格平均数
Hu|;cbK average price 平均价格
{D1"bDZ average propensity to consume 平均消费倾向；一般消费倾向
Ml1sE,BT average propensity to save 平均储蓄倾向；一般储蓄倾向
<rc? EV average rate 平均率
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%}Xiqlrd average revenue 平均收入；平均收益
q]3bGO; average stock 平均库存；平均存货
^9zL[ R average yearly rent 平均年租
V3WHp'1 avoidance of double taxation 避免双重课税
+]-~UsM avoidance of tax 避税
