A:
l!,tssQ A share Ａ股；甲类股份
$V87=_} abatement of tax 减税；减扣免税额
+^BTh rB ABN AMRO Bank N.V. 荷兰银行
Y~}MfRE3z above-the-line expenditure 线上项目支出；经常预算支出
%r[`HF> above-the-line receipt 线上项目收入；经常预算收入
O&7.Ry
m ABSA Asia Limited 南非联合亚洲有限公司
{"'M2w:|D1 absolute change 绝对数值变更
GN|"RuQ absolute expenditure 实际开支
) f~;P+ absolute guideline figure 绝对准则数字
|.c4y* absolute interest 绝对权益
%NkiY iA absolute order of discharge 绝对破产解除令
fS"u"]j*e absolute profit margin 绝对利润幅度
Nw. )O absolute value 实值；绝对值
] 0R*F30] absolutely vested interest 绝对既得权益
Y!M0JSaM absorbed cost 已吸收成本；已分摊成本
I7U /={[J absorption 吸收；分摊；合并
3 P0z$jh"H absorption rate 吸收率；摊配率；分摊率
\ aJ >? ACB Finance Limited 亚洲商业财务有限公司
Osqk#Oh acceptable form of reciprocity 合理的互惠条件
lj]M 1zEz& acceptable rate 适当利率；适当汇率
5, ;\zSz acceptance agreement 承兑协议
fn<dr(D x acceptance for honour 参加承兑
"_UnN}Uk acceptor 承兑人；接受人；受票人
]|3hK/ acceptor for honour 参加承兑人
U
'{PpZ accident insurance 意外保险
o+|>D&CW% Accident Insurance Association of Hong Kong 香港意外保险公会
Kl. *Q accident insurance scheme 意外保险计划
w,IJ44f ^% accident year basis 意外年度基准
;> 7~@
K accommodation 通融；贷款
gOg7:VPG accommodation bill 通融票据；空头票据
N_g=,E=U% accommodation party 汇票代发人
qXtC7uNj$ account balance 帐户余额；帐户结余
a~ yiLq account book 帐簿
XgxO:"B account collected in advance 预收款项
@ ]V cl"t account current book 往来帐簿
]pm/5| account of after-acquired property 事后取得的财产报告
e ztK`_n account of defaulter 拖欠帐目
4(htdn6 \ account payable 应付帐款
)Cd w_Yx account payee only [A/C payee only] 只可转帐；存入收款人帐户
h>V6}(~;. account receivable 应收帐款
f_ MK4 account receivable report 应收帐款报表
ZW? h\0Hh account statement 结单；帐单；会计财务报表
SXsszb:_ account title 帐户名称；会计科目
rT R$\ [C accountant's report 会计师报告
pS8 \ B Accountant's Report Rules 会计师报告规则
5 51_;,t accounting and auditing procedure 会计与审计程序；会计与核数程序
?u2\ *@C Accounting Arrangements 《会计安排》
\L>XF'o accounting basis 会计基础
(g;O,`|c, accounting by Official Receiver 破产管理署署长呈交的帐目
jW&*?6< Accounting Circular 《会计通告》
|gV~U~A] accounting class 会计类别
ds*gL ~k^ accounting date 记帐日期；会计结算日期
5%D` y| accounting for money 款项核算
GipiO5)1C Accounting Officer 会计主任
y3j$?o M accounting period 会计报告期；会计期
9( fh+ accounting policy 会计政策；会计方针
`0ZH =*P accounting practice 会计惯例
$/^Y(0 accounting principle 会计准则
?n<F?~ accounting record 会计记录
W.4R+kF< accounting report 会计报告
C+\z$/q Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%(s| Accounting Society of China 中国会计学会
HCr}|DxyK accounting statement 会计报表
vgc~%k62c accounting system 会计制度；会计系统
X,3"4 SK accounting transaction 会计事项；帐务交易
Jb{g{ a/ accounting treatment 会计处理
VP< zOk7 accounting year 会计年度
'[6]W) f accretion 增值；添加
z~ Zm1tZs accrual 应计项目；应累算数目
iO m&(2/ accrual basis 应计制；权责发生制
\u.5 _
g accrual basis accounting 应计制会计；权责发生制会计
EE09 Er %\ accrue 应累算；应计
MZV bOcSAd accrued benefit 应累算利益
idBd aZg accrued charges 应计费用
Z^]Oic/0Oa accrued cumulative preference share dividend 应累算的累积优先股股息
H5]q*D2 accrued expenses 应累算费用
euY+jc% accrued interest payable 应付利息；应计未付利息
!rgXB( accrued interest receivable 应收利息；应计未收利息
`Zp*? accrued right 累算权益
\Uh/(q7 accruing profit 应累算的利润
= ?L16mu1& accumulated fiscal reserve 累积财政储备
MuO(%.H accumulated profit 累积利润；滚存溢利
Qv,ORm
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FXk*zXn6 accumulation of surplus income 累积收益盈余
Y<^Or acquired assets 既得资产
jB -A d8 acquisition 收购；购置；取得
q: F6MW acquisition cost 购置成本
K4Ed ] hX acquisition expenses 购置费用
CWZv />,% acquisition of 100% interest 收购全部股权
(xfy?N acquisition of control 取得控制权
F6{
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x15&U\ U acquisition of shell “买壳”
Nba1!5 :M acquisition price 收购价
Lniz>gSc act of God 天灾
CZy!nR! acting partner 执事合伙人
N WwKp? active market 买卖活跃的市场；交投畅旺的市场；旺市
,X|
>d active partner 积极参与的合伙人
.4 NcaMj active trading 交投活跃
\xOYa actual circulation 实际流通
m k~F@ actual cost 实际成本
(CDh,ZN;| actual expenditure 实际开支；实际支出
~A/v P- actual income 实际入息；实际收入；实际收益
/5 KY6XxR actual market 现货市场
FBi&M Z` actual price 现货价；实际价格
1"A"AMZf actual profit 实际利润
Ye^#]%m actual quotation 实盘；实际价位；实际报价
5!i\S[: actual year basis 按实际年度计算
JWM4S4yZHR actuals 实货
U2Siw actuarial investigation 精算调查
9;gy38.3 actuarial principle 精算原则
Cs]\3R|D` actuarial report 精算师报告
N#OO{`":Z` Actuarial Society of Hong Kong 香港精算学会
A;xH{vo{ actuarial valuation 精算师估值
/xg1i1 Et
actuary 精算师
Zz|et206 ad referendum agreement 暂定协议；有待覆核的协定
2zsDb'r ad valorem duty 从价税；按值征税
)CH\]>-FO ad valorem duty system 从价税制
J"eE9FLM ad valorem fee 从价费
m 2% ad valorem tariff 从价关税
tT q2 AR| additional allowance 额外免税额
0 4ceDe additional amount for unexpired risk 未过期风险的额外款额
T~lHm additional assessable profit 补加应评税利润
LK|rLoia: additional assessment 补加评税
lR
ZuXo9< additional commitment 额外承担
*6(/5V additional commitment vote 额外承担拨款
#%CB` l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Urm(A9|N additional dependent parent allowance 供养父母额外免税额
V'N]u (^ additional provision 额外拨款
b5
AP{
# additional stamp duty 附加印花税
&
@ $ D( additional tax 补加税罚款；补加税款
0V gsV; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
s|Vbc@t adjudged bankrupt 被裁定破产
jjoyMg95 adjudicated bankrupt 裁定破产人
*]S&V'Di adjudication fee 裁定费；评定印花税额手续费；评估契据费
2 G/CN" adjudication of bankruptcy 裁定破产；宣告破产
I~M@v59C adjudication of insolvency 裁定无力偿还债务
D Ru#vC adjusted actual 经调整的实数；调整后的实数
K}dvXO@=|c adjusted current assets 经调整的流动资产；调整后的流动资产
? D@WXE0a adjusted figure 经调整的数字；调整后的数额
r [n vgzv@ adjusted liabilities 经调整的负债；调整后的负债
x]"N :t adjusted loss 经调整的亏损；调整后的亏损
VPDd*32HC 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
Ql nI &o adjusted profit 经调整的利润；调整后的利润
.gwT?O, adjusted surplus 经调整的盈余额；调整后的盈余额
r[&/* ~xL adjusted value 经调整的价值；调整后的价值
4:s!mHcz adjustment 调整；修订；理算〔保险〕
C/z 0/mk adjustment centre 调剂中心
& ~N@M!`Dn adjustment lag 调整过程的时间差距；调整时差
mSY m18
adjustment mechanism 调整机制
vu.?@k@ adjustment of loss 亏损调整
y!}XlllV adjustment process 调整过程；调整程序
i2(v7Gef adjustment range 调整幅度
(ER9.k2 administered exchange rate 受管制汇率
Wa.xm_4s2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
8Dtpb7\o administration expenses 行政费用
oQ/T5cOj administration fee 手续费；行政费
f=Pn,.>tIz administration in bankruptcy 破产管理
k'N``. administration order 遗产管理令
~|Ln9f-g administrator 管理人；遗产管理人
0A~UuH0. administrator of the estate 遗产管理人
#_aq @)Fd admission of debt 债项承认书
v=hn# U admission of proof 接纳债权证明
m a@ V>*u advance 放贷款项；垫付款项；预支款项；预付款项
H
lM7^3(& advance account 暂支帐目；预付款帐户
& fWC-| advance compensation 预付补偿金
Oso**WUOZ& advance from shareholder 股东垫款
4vN:Kj advance pending reimbursement 预支以待日后付还
yp^k;G?_d advanced economy 先进经济体系
^0cbN[~/ns advancement 预付；预付财产
EmrkaV-?k advances warrant 垫款令
EK[J!~ advancing 贷出
vk
X+{n adverse balance 逆差
chU YLX}45 adverse exchange 逆汇
GiM-8y ~ advertisement addressed to shareholders 在报章刊登的致股东通告
l4r >#n\yj advice for collection 托收通知书
){#INmsF advice of drawing 提款通知书；汇票通知书
SpU|Q1Q/h advice of payment 付款通知
lN:;~;z_ Advisory Committee [Securities and Futures Commission]
.81Y/Gad_ 谘询委员会〔证券及期货事务监察委员会〕
P*7G? Advisory Committee on Diversification 经济多元化谘询委员会
v&/H6r#E . affidavit 誓章；遗产申报誓章
d_pIB@J affidavit of no receipt 述明无收款的誓章
oOvQA W8` affiliate 联号；联营公司；附属公司
lOeX5%$Z affiliated company 附属公司；联号；联营公司
5fiWo^s} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+"BJjx G affordability 负担能力
S ;rd0+J African Development Bank [AfDB] 非洲开发银行
hF@%k
;I after-acquired property 事后取得的财产
Z:N;>.3i after-hours dealing 市后交易
*<67h*|) after-tax profit 税后盈利；税后利润；税后溢利
5XHejH n> agency agreement 代理协议
9@ fSO< agency expenses 代理机构的开支
TB.>?*<n] agency fee 代理费
]4[%Sv6]G Agency Law 《代理法》
e/:? 9 agent 代理人；承销人
^zO{A ks agent of company 公司代理人
XL aD#J agent's fee 代理人费；经纪费
W3>9GY90R aggregate 总计；总数；总体数字
OOXSJE1 aggregate amount 总款额；总额
x=7: D aggregate assets and liabilities 总体资产与负债
612,J aggregate at constant price 按固定价格计算的总体数字
K`9~#Zx$ aggregate demand 总需求
d
([~o aggregate gross position 总持仓量
3fQ`}OcNr aggregate limit 总限额
G93V=Bk= aggregate of salaries tax 合计薪俸税
j_}:= 3 aggregate performance 总体表现；总体业绩
#9 [> aggregate supply 总体供应
\ZV>5N3hS aggregate surplus 总盈余
+CdUr~6 aggregate total 整体总额
Bi
\fB-| aggregate value 总值；合计价值
80Fa i aggregated basis 合计基准
K.wRz/M& g aggregated net chargeable income 合计应课税入息实额
]nRf%Vi8g aggregation 合并计算；合计；总和
P, )D0i aggregation of incomes of husband and wife 夫妇入息合并计算
A_U=`M=- aggregation of property 财产的总和
-o"b$[sf=Z agio 差价；贴水
."BXA8c;A 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》
5&EBU l} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%a u>D 《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》
8VQ!&^9!U# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+3zQ"lLD^ 《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》
Myg;2 . Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
VUUnB<j 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ub>:dNBN agreement for a settlement 授产协议
e4Ibj/ agreement for assignment 转让协议
l\AdL$$Mb agreement for sale 售卖协议；买卖协议
T}Wbt=\M agreement for sale and purchase 买卖协议
wt9f2 agreement for the payment of interest 支付利息协议
}qp)VF agreement for the repayment of money 还款协议
:'<;]~f agreement of reinsurance 再保险协议
Q~wS2f`) Agricultural Bank of China 中国农业银行
v07A 3oj air passenger departure tax 飞机乘客离境税
R |)l ^~x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
GQYn |vm airport tax 机场税
fP4P'e I alcohol duty 酒精税
w <!,mL5 N alienation 让与；让渡；转让
3p HI+a alimony 生活费；赡养费
q+8de_"] All Ordinaries Index [AOI] 所有普通股指数
5p~5-_JX all risks 全险；综合险
eA]8M ^ All Sales Record for Stock Market 《股票市场成交报告》
hTEb?1CXU Allied Capital Resources Limited 新联财务有限公司
[6g$;SicT all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4Lk<5Ho allocation letter 拨款信件
Dl0{pGK~ allocation of fund 分配款项；预留款项
Z~94<*LEp allocation of profit 利润分配；溢利分配
DS%]7,g] allocation warrant 拨款令
t D
8l0 allotment 分配；配股
x a]yq% allotment notice 股份配售通知；配股通知
yI d1J allotment of shares 股份分配
Y[PC<-fyf allowable 可获宽免；免税的
aLW3Ub{ h allowable business loss 可扣除的营业亏损
^.@%n1I"5y allowable expenses 可扣税的支出
^ b5+A6? allowance 免税额；津贴；备抵；准备金
Io
IhQ allowance for debts 债项的免税额
<uF j5. allowance for depreciation by wear and tear 耗损折旧免税额
R%}<z*~NE@ allowance for funeral expenses 殡殓费的免税额
n
ei0LAD allowance for inflation 为通货膨胀而预留的款项；通胀准备金
g& w~eWpk allowance for repairs and outgoings 修葺及支出方面的免税额
7>MG8 pf3a allowance to debtor 给债务人的津贴
Z VdQ$ alteration of capital 资本更改
a"O;DYh alternate trustee 候补受托人
p]y .N)a amalgamation 合并
SfY 5Xgp ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G, <d;: ambit of charges 征税范围；收费范围
SnUR?k1 amended valuation 经修订的估值
9L-jlAo< American Commodities Exchange 美国商品交易所
;m.6 ~A American Express Bank Limited 美国运通银行
9:xs)t- _ American Stock Exchange 美国证券交易所
&|'yqzS3 amortization 摊销
C`qV+pV amount due from banks 存放银行同业的款项
r~Q E}00@^ amount due from banks abroad 存放海外银行同业的款项
$A,YQH+ amount due from holding companies 控股公司欠款
:,qvqh][ amount due from local banks 存放本港银行同业的款项
XGe;v~L amount due to banks 银行同业的存款
jFKp~`/# amount due to banks abroad 海外银行同业的存款
|XQ_ 4{ amount due to holding companies 控股公司存款
PvW4%A@0 amount due to local banks 本港银行同业的存款
Bnwq!i!M amount due to outport banks 外埠银行同业的存款
.C+(E@ey A amount for note issue 发行纸币的款额
Fo ;J3<U) amount of bond 担保契据的款额
L|(U %$ amount of consideration 代价款额
Hiwij,1 amount of contribution 供款数额
d+]= l+& amount of indebtedness 负债款额
|${I mP amount of principal of the loan 贷款本金额
hD?6RVfG amount of rates chargeable 应征差饷数额
sieC7raO amount of share capital 股本额
#k &#d9} amount of sums assured 承保款额
WQ:Y NmQ1p amount of variation 变动幅度
?A .ah amount of vote 拨款数额
dOaCdnd~ amount payable 应付款额
e9Gu`$K amount receivable 应收款额
vy= {zi J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)OQ<H.X analysis 分析
KC:6^h'. ancillary risk 附属风险
5f0g7w =- annual account 周年帐目；周年帐目报表；年度决算；年结
#J5_z# -Q; annual accounting date 年结日期
=\)zb '\=d annual allowance 每年免税额；年积金；年度津贴；年津
Q;q{1M > annual balance 年度余额
B2LXF3#/ annual disposable income 每年可动用收入
rhaq!s38: annual estimates 周年预算
Q*'OY~ annual fee 年费
XMP4YWuVc annual general meeting 周年大会
jyyig% annual growth rate 年增率；每年增长率
Y1ca=ewFx annual long-term supplement 长期个案每年补助金
{w"Cr0F, annual pensionable emolument 可供计算退休金的年薪
`YZl2c<w* annual report 年报
%yfl-c(u Annual Report on the Consumer Price Index 《消费物价指数年报》
!:esdJH annual return 周年报表；周年申报表；每年报税表格
\3K7)o^ Annual Return Rules 《周年报表规则》
3'A0{(b annual review of consumer prices 每年消费物价回顾
* M #L)c;6 annual roll-forward basis 逐年延展方式
Z1$U[Tsd annual salary 年薪
ku}`PS0UGd annual statement 年度报表；年度决算表
R/ E6n &R 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
EASmB
annuitant 年金受益人
z`Ns s
o= annuity 年金
^k^? >h annuity contract 年金合约
)^ 6Os2 annuity on human life 人寿年金
H~Uy/22aQy antecedent debt 先前的债项
(LXYx< ante-dated cheque 倒填日期支票
y[ AB,Dd anticipated expenditure 预期开支
6<5:m:KE anticipated net profit 预期纯利
ln , 9 v anticipated revenue 预期收入
X+,0;% p anti-inflation measure 反通货膨胀措施
v&]y zl anti-inflationary stance 反通货膨胀立场
,BGUIu6 apparent deficit 表面赤字
PVljb=8F apparent financial solvency 表面偿债能力
8)"lCIf apparent partner 表面合伙人
W| 0))5a application for personal assessment 个人入息课税申请书
2cGiE{ application of fund 资金应用
GGhk`z application to release as liquidator and to destruct the books of accounts and documents
S ^EAE] 申请免除清盘人职务及毁灭帐簿与文件
` ` Y k appointed actuary 委任精算师
eq&QWxiD* appointed auditor 委任核数师；委任审计师
@}{uibLD\ appointed trustee 委任的受托人
.O#7X appointer 委任人
Z8Vof~ apportioned pro rata 按比例分摊
n6Z!~W8 apportionment 分配；分摊
Q^@7Yg@l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
N@!PhP apportionment formula 分摊方程式
aiE\r/k8s apportionment of estate duty 遗产税的分摊
<X& fs*x& appraisal 估价；评估
vMJ(L l7/ appreciable growth 可观增长
GM)q\Hx{ appreciable impact 显着影响
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Y? appreciable increase 可观增长
6zNWDUf appreciation 增值；升值
Y"s8j=1m appreciation against other currencies 相对其他货币升值
B J I N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)z4eRs F| appreciation tax 增值税
{7% HK2=' appropriation 拨款；拨用；拨付
Z6Kp-z(l3 appropriation account 拨款帐目
lHTr7uF( Appropriation Bill 拨款法案
tc\ZYCFr appropriation-in-aid system 补助拨款办法
!g=b=YK approved assets 核准资产
TGPZUyi3!= approved basket stock 认可一篮子证券
ov Xk~%_ approved budget 核准预算
Q0x?OL] A approved charitable donation 认可慈善捐款
MOp "kA approved charitable institution 认可慈善机构
g4 + Hq * approved currency 核准货币；认可货币
_RZ"WA^[ approved estimates 核准预算
ZB/1I;l`c approved estimates of expenditure 核准开支预算
r{S DJa approved overseas insurer 核准海外保险人
]gae N2 approved overseas trust company 核准海外信托公司
) vVf- zU approved pooled investment fund 核准汇集投资基金
<$25kb R5K approved provident fund scheme 认可公积金计划
zM<L _l& approved provision 核准拨款
G8/q&6f_ approved redeemable share 核准可赎回股份
=#<bB) 59 approved regional stock 认可地区性证券
b^ [ z' approved retirement scheme 认可退休金计划
sdyNJh7Jr approved subordinated loan 核准附属贷款
('\sUZ+5 arbitrage 套戥；套汇；套利
|9 0X_6( arbitrageur 套戥者；套汇者
k"/Rjd(; arbitrary amount 临时款项
e- \/1N84 arrangement 措施；安排；协定
]f U&?z# arrears 欠款
ib!TXWq arrears of pay 欠付薪酬
X-TGrdoX arrears of revenue 逾期未收税款；逾期未收的帐项
w1VYU > articles of association 组织章程；组织细则；组织章程细则
eQ n[ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
S{f,EBE ascertainment of profit 确定利润
Hr!$mf) h "Asia Clear" “亚洲结算系统”
ZW0\_1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{d0-. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.jtv Hr}U Asian Development Fund [ADF] 亚洲发展基金
#e,TS`"eD Asian dollar bond 亚洲美元债券
yx:+Xy*N Asian dollar market 亚洲美元市场
*rHz/& , Asian dollar rate 亚洲美元利率
`<| <1, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:eJJL,v Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
vH 1,As asked price 沽盘；喊价；索价；卖方报价
!"Q%I#8uh assessable income 应评税入息
^3H:I8gRCl assessable loss 应评税亏损
9PV+Kr!c5I assessable profit 应评税利润
&1&OXm$ assessable value 应评税值
>7~*j4g assessed profit 估定利润
cs9h\]ZA assessed value 经评估价值
e5n]@mu% assessment 评税；评定；估价；评税单
m.! M#x2! assessment number 评税编号；估价编号
iF837ng5 assessment of additional tax 补加税评税
,9_O4O% assessment of performance 业绩评估；实绩评价
i^ |G Assessor 评税主任
g0}jE%) asset price bubbles 资产价格泡沫
{x_cgsn asset-backed securities 具资产保证的证券
',t*:GBZCf assets accretion 资产增值
ZZTf/s* assets and liabilities 资产与负债
]FIIs58IM assets betterment statement 资产递增表；资产改进表
~K< h~TNP assets lending 实物放款；有抵押贷款
,r]H+vWS assets of the company passing on the death 死者去世时转移的公司资产
-38"S;M8 assets pledged as security for liabilities 用作负债抵押的资产
o^* : assets portfolio 资产投资组合
pL`Q+}c} assets price 资产价格
-;&I S assets quality 资产质素
ZX1 / 6|_ assets realization 资产变现
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assets refinancing arrangement 资产再集资安排
/~ f[># assets securitization 资产证券化
lBs-u h assets situated outside Hong Kong 在香港以外地方的资产
ABk DOG2br assets stripping 削减资产；拆卖资产
x|dP-E41\ assets value 资产值
qBh@^GxY), assignee 承让人
oSkQ/5hg. assignment 转让；转让书；转让契
``$$yS~d}; assignment of interest 权益转让
_5~|z$GW assignment of letters patent and trade mark 专利证书及商标转让
?*+U[*M assignment of property 物业转让；物业转让书
SOM? 0. assignment right 转让权
@f p@1n assignor 转让人
k} &wy associate 有联系的人；有关连人士；相联者；合伙人；联系人
K\XQ E50 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.KC V|x;QW associate member 附属会员
fKq r$59> associated body corporate 相联法人团体
FA)o t)] associated company 相联公司；联属公司
8Q<Nl=g>' associated corporation 相联法团
<PuY"-`/Oc Association of Chartered Certified Accountants [ACCA] [United Kingdom]
A:GqR;;"x> 公认会计师公会〔英国〕
vo\'ycPv Association of Futures Exchange Brokers 香港期货经纪协会
b+J|yM<` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(@xC-* association of underwriters 承保人组织
FZ+2{wIV^ assumption of control 接管
)$ 9w Kk\F assurance 担保；保险；转易；转易书
Tgtym"=xd assurance of interest 权益的转易
{nUmlP=mS at 19XX price 按一九ＸＸ年价格计算
hLgX0QV at a discount 按赔价计算；按贴水价格计算；打折扣
]wEI *c( at a premium 按溢价计算；按升水价格计算
/*Q3=D se] at call 通知付款；按通知
% R25, V at constant market price 按固定市价计算
bO/r1W at constant price 按固定价格计算
- bOtF% at cost 按成本计算
fg#e*7Odn at current market price 按当时市价计算；按现时市价计算
%#v$ d at current price 按当时价格计算；按现时价格计算
=5 B5 at factor cost 按要素成本计算；按生产要素成本计算
H7&y79mB at money-of-the-day price 按付款当日价格计算
U!o at or better 按指定或较佳价位〔买卖指令〕
"i/GzD7 `n at par 按面值计算；平价
Qu=b -9 at sight 见票即付
+[uh);vD`G at the close 按收市盘
?zutU w/m at the opening 按开市盘
i*mU<:t attestation 见证；见证条款
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at-the-money option 平价期权
|g^YD;9s. attorney 受权人；受托代表人
u;rmqo1 attornment 新拥有人承认书
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[c attributable profit 可归属利润
.txtt?ZF2 attributable share value 可归属股份价值
4vG-d)"M2 Auckland Stock Exchange 奥克兰证券交易所
y|MhV/P04 auction 拍卖
4To$!= auctioneer 拍卖商
e\[q3J audit 审计；核数
b' M"To@ Audit Commission 审计署
2INpo Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,pTZ/#vP# 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〕
JB' tc!!* audit review 帐目审查
Ji!i}UjD7! Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
i_AD3Jrs audited account 审计帐目；经审计的帐目
Y96<c" t audited annual account 经审计的周年帐目
eF{uWus audited balance sheet 经审计的资产负债表
5ILKYUg, auditor 核数师；核数主任；审计师
^i_ v\E[QU auditor's certificate 核数师证明书；审计师证明书
yQj J-g(. auditor's report 核数师报告；审计师报告
Z'k?lkB2i Aussie bond 澳元债券
2'M5+[8y8 austerity budget 紧缩预算
c)^A|{,G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
AhOBbss]q Australia All Ordinaries Index 澳洲所有普通股票指数
jmv=rl>E* Australian Dollar [AUD] 澳元
J0R{|]W8 Australian Options Market 澳大利亚期权市场
8w[O% Australian Securities Commission 澳洲证券事务监察委员会
>@ bU8}rT Australian Society of Certified Practising Accountants 澳洲执业会计师公会
a-,*iK{_u Australian Stock Exchange 澳大利亚证券交易所
-YQS\@? Austrian Schilling [ATS] 奥地利先令
;k#_/c authentication 认证；鉴证
RbxQTM_:M authority to purchase 委托购买证；委购书
e> 9X authorization 认可；核准；授权；授权书
7lwI]/ZH* authorization by direction 指示授权
ti9e(Jt!O authorization by instruction 指令授权
bIBF2m4 authorization by warrant 令状授权
DU"Gz!X]Jd authorization of unit trust 单位信托的认可
k&t.(r\ authorized agent 指定代理人
x2)WiO/As authorized capital 法定资本
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xw]x authorized clerk 出市员
e#mf{ 1& authorized dealer 认可交易商
y,&[OrCm^\ authorized financial institution 认可财务机构
-w C}JVVcK authorized fund 认可基金
^C^I authorized fund house 获授权的基金公司；认可基金公司
|/l ] ]+ authorized institution 认可机构
g_l -@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_7:Bxx4B authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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FS/ ir authorized insurer 获授权保险人；获认可承保人
LNk :PD0m authorized investment 特准投资项目
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jzf authorized person 获授权人
~YW;' authorized representative 获授权代表
bV(BwWm authorized share capital 法定股本
W%^!<bFk}m automated quotation system 自动报价系统
^u$=<66 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z P|k3
自动交易系统〔香港期货交易所有限公司〕
]Ri=*KZa automatic adjustment mechanism 自动调整机制
BRu}"29 automatic adjustment system 自动调整系统
H'!OEZ Automatic Clearing House 自动票据交换所
Ucy=I $" automatic exchange rates accumulation system 自动化汇率累集系统
_UkBOJ:G$H Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-b?M5P*: automatic teller machine [ATM] 自动柜员机
]-#/wC[$l= autopay 自动转帐
_,K[kVn available assets 可用资产
Ofoh4BL'1@ available fiscal reserve 现存财政储备
R>:D&$[RD available profit 可用利润
r 56~s5A Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
kkHK~(>G average 平均；平均数；海损
[vb#W!M&| average basic salary 平均基本薪金
&${| o@ average consumer expenditure 平均消费开支；一般消费开支
o?M ;f\Fy average cost 平均成本
z@19gD#8 average cost of land production 增辟土地平均成本
4|\M`T average daily turnover 平均每日成交额
u| $HA>F[ average daily wage rate 平均每日工资率
A~E S{Zkh average expenditure pattern 平均开支模式
8irT G A average growth rate 平均增长率
+[n#{;]< average net fixed assets 固定资产平均净值
R'B_YKHBY average of relatives 相对价格平均数
J7 {D6@yLS average price 平均价格
o+}1M average propensity to consume 平均消费倾向；一般消费倾向
X~o;jJC average propensity to save 平均储蓄倾向；一般储蓄倾向
'NjeF average rate 平均率
.e3@fq average revenue 平均收入；平均收益
q$v0sTk0Y average stock 平均库存；平均存货
snkMxc6c[ average yearly rent 平均年租
s@ %>
avoidance of double taxation 避免双重课税
Sb L7e#!! avoidance of tax 避税
