A:
(+_J0i t A share Ａ股；甲类股份
(`NRF6'&1L abatement of tax 减税；减扣免税额
O>G P>U?] ABN AMRO Bank N.V. 荷兰银行
m&q; .|W above-the-line expenditure 线上项目支出；经常预算支出
hF~B&^dd. above-the-line receipt 线上项目收入；经常预算收入
]| y H8 m ABSA Asia Limited 南非联合亚洲有限公司
7q 2YsI absolute change 绝对数值变更
K)?^b|D absolute expenditure 实际开支
~c^-DAgB absolute guideline figure 绝对准则数字
%awS* absolute interest 绝对权益
"v1(f| a absolute order of discharge 绝对破产解除令
a}K+w7VY\ absolute profit margin 绝对利润幅度
l)8 V:MK absolute value 实值；绝对值
-?RQ%Ue absolutely vested interest 绝对既得权益
s]iOC6v absorbed cost 已吸收成本；已分摊成本
@_Zx'mTI absorption 吸收；分摊；合并
3(:mRb} absorption rate 吸收率；摊配率；分摊率
~30Wb9eL ACB Finance Limited 亚洲商业财务有限公司
WFd2_oAT acceptable form of reciprocity 合理的互惠条件
I/a A x.q acceptable rate 适当利率；适当汇率
/v{[Z&z acceptance agreement 承兑协议
*eP4dGe& acceptance for honour 参加承兑
o zYI/b^ acceptor 承兑人；接受人；受票人
Pb,^UFa= acceptor for honour 参加承兑人
o ,yvi accident insurance 意外保险
yLx.*I^6 Accident Insurance Association of Hong Kong 香港意外保险公会
S;'e oqN8 accident insurance scheme 意外保险计划
$<4Ar*i accident year basis 意外年度基准
dx}/#jMa accommodation 通融；贷款
IJ8DN@w9 accommodation bill 通融票据；空头票据
:RsPGj6 accommodation party 汇票代发人
cPcV[6)5K9 account balance 帐户余额；帐户结余
C=IH#E= account book 帐簿
?C:fP`j: account collected in advance 预收款项
l 5[xJH account current book 往来帐簿
".%LBs~$ account of after-acquired property 事后取得的财产报告
6bcrPf} account of defaulter 拖欠帐目
PHvjsA%" account payable 应付帐款
/09=T yy/\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
/wE _eK. account receivable 应收帐款
ugB{2oq i account receivable report 应收帐款报表
i =N\[& account statement 结单；帐单；会计财务报表
Wu( 8 G account title 帐户名称；会计科目
`tG _O accountant's report 会计师报告
kZ9< j+. Accountant's Report Rules 会计师报告规则
Rda1X ~-g accounting and auditing procedure 会计与审计程序；会计与核数程序
e<4z) Accounting Arrangements 《会计安排》
?+5 {HFx accounting basis 会计基础
I_G>W3 accounting by Official Receiver 破产管理署署长呈交的帐目
iyYY)roB Accounting Circular 《会计通告》
h50StZ8Yr accounting class 会计类别
nZCpT
|M5 accounting date 记帐日期；会计结算日期
`M ygDG+u accounting for money 款项核算
&8_;: Accounting Officer 会计主任
zD^f%p ["# accounting period 会计报告期；会计期
nq f<NH3i accounting policy 会计政策；会计方针
k8e"5 he accounting practice 会计惯例
IWqxT?* accounting principle 会计准则
41o!2(e$ accounting record 会计记录
,6O9# 1A&i accounting report 会计报告
@/~k8M/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e6HlOGPVQH Accounting Society of China 中国会计学会
tR* W-% accounting statement 会计报表
_]UDmn[C accounting system 会计制度；会计系统
9*;isMkq< accounting transaction 会计事项；帐务交易
;j U-< accounting treatment 会计处理
-]\E}Ti accounting year 会计年度
df6Ν4L accretion 增值；添加
xzl4v=7 accrual 应计项目；应累算数目
I ~L Q1 _ accrual basis 应计制；权责发生制
F/*fQAa" accrual basis accounting 应计制会计；权责发生制会计
} Tr83B| accrue 应累算；应计
x7Rq|NQ accrued benefit 应累算利益
s2?, ' es accrued charges 应计费用
`B\KS*Gya# accrued cumulative preference share dividend 应累算的累积优先股股息
R+K&<Rz accrued expenses 应累算费用
s~Wu0%])Q accrued interest payable 应付利息；应计未付利息
o:8S$F`O@ accrued interest receivable 应收利息；应计未收利息
xd fvme[ accrued right 累算权益
X/- KkC accruing profit 应累算的利润
ZBR^[OXO accumulated fiscal reserve 累积财政储备
3>9 dJx4I accumulated profit 累积利润；滚存溢利
tH,K\v`f accumulated reserve 累积储备
~,!hE&LE~ accumulation of surplus income 累积收益盈余
yp{F 8V 8 acquired assets 既得资产
UD<^r]'x acquisition 收购；购置；取得
v?D
kDnta acquisition cost 购置成本
W(a'^
#xe acquisition expenses 购置费用
ZqbM%(=z(` acquisition of 100% interest 收购全部股权
1mn$Rh&dO acquisition of control 取得控制权
C}= _ 8N acquisition of fixed assets 购置固定资产
h2|vB+W- acquisition of shell “买壳”
9U9c"' g acquisition price 收购价
V,XP&,no\j act of God 天灾
Z#Zzi5< acting partner 执事合伙人
7lDaok active market 买卖活跃的市场；交投畅旺的市场；旺市
)SL@ >Cij active partner 积极参与的合伙人
_RaVnMJKX4 active trading 交投活跃
tw4am.o1] actual circulation 实际流通
}'V'Y[ actual cost 实际成本
,rFLpQl actual expenditure 实际开支；实际支出
vg:J#M: actual income 实际入息；实际收入；实际收益
.l( r8qY# actual market 现货市场
b6!Q!:GO& actual price 现货价；实际价格
$sc8)d\B actual profit 实际利润
y:|.m@
j1 actual quotation 实盘；实际价位；实际报价
?Y0$X>nm actual year basis 按实际年度计算
x|v[Dxf] actuals 实货
}8V;s-1 actuarial investigation 精算调查
H]i+o6 actuarial principle 精算原则
Iz?W tm } actuarial report 精算师报告
s/G5w Rl< Actuarial Society of Hong Kong 香港精算学会
t66f 7 AR actuarial valuation 精算师估值
oa& US_ actuary 精算师
m>uI\OY{n ad referendum agreement 暂定协议；有待覆核的协定
Tc3ih~LvG ad valorem duty 从价税；按值征税
z<[.MH`ln ad valorem duty system 从价税制
U.pr} hq ad valorem fee 从价费
@0UwI%. ad valorem tariff 从价关税
8 ?j&{G additional allowance 额外免税额
;sL6#Go?V additional amount for unexpired risk 未过期风险的额外款额
QVS si
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+ <!)k? additional assessment 补加评税
"` jZ(+ additional commitment 额外承担
1 !;"bHpk additional commitment vote 额外承担拨款
s;_#7x# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
G{:af:5Fo additional dependent parent allowance 供养父母额外免税额
UOLTCp?M;J additional provision 额外拨款
S0.- >"L additional stamp duty 附加印花税
!QQ<Ai!E additional tax 补加税罚款；补加税款
GwMUIevO_ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
J"D &q adjudged bankrupt 被裁定破产
b#F k >j adjudicated bankrupt 裁定破产人
]*g ss'N adjudication fee 裁定费；评定印花税额手续费；评估契据费
A|
gs Uh adjudication of bankruptcy 裁定破产；宣告破产
!8
wid& adjudication of insolvency 裁定无力偿还债务
SA`J.4yn adjusted actual 经调整的实数；调整后的实数
} `>J6y9 adjusted current assets 经调整的流动资产；调整后的流动资产
,WO%L~db adjusted figure 经调整的数字；调整后的数额
t7*G91Hoq& adjusted liabilities 经调整的负债；调整后的负债
mq{$9@ 3 adjusted loss 经调整的亏损；调整后的亏损
=0s`4Y"+ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
*%Nns', adjusted profit 经调整的利润；调整后的利润
<nOuyGIZ adjusted surplus 经调整的盈余额；调整后的盈余额
r?" }@MRW adjusted value 经调整的价值；调整后的价值
1&8j3" adjustment 调整；修订；理算〔保险〕
l${H gn+ adjustment centre 调剂中心
h=v[i!U-eY adjustment lag 调整过程的时间差距；调整时差
[NCXn>Z adjustment mechanism 调整机制
+eDN,iv adjustment of loss 亏损调整
s]F?=yEp adjustment process 调整过程；调整程序
}"&n[/ 8~ adjustment range 调整幅度
f*|8n$% administered exchange rate 受管制汇率
u b zb Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{h vQ< 7b administration expenses 行政费用
fz<|+(_>J administration fee 手续费；行政费
EBj,pk5M administration in bankruptcy 破产管理
-~( 0O administration order 遗产管理令
gfdPx: 7^ administrator 管理人；遗产管理人
t3
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[Q7->Wo|S: admission of debt 债项承认书
k lP{yxU'n admission of proof 接纳债权证明
xI`Uk8- 8 advance 放贷款项；垫付款项；预支款项；预付款项
rnMG0 advance account 暂支帐目；预付款帐户
<<7,k f R advance compensation 预付补偿金
r6 oX6.c advance from shareholder 股东垫款
uGuc._}= advance pending reimbursement 预支以待日后付还
Yn IM- advanced economy 先进经济体系
~>N`<S advancement 预付；预付财产
mc0s db,c$ advances warrant 垫款令
3ZW/$KP/ advancing 贷出
nJ ldz; adverse balance 逆差
12:h49AP adverse exchange 逆汇
Y91
e1PsV advertisement addressed to shareholders 在报章刊登的致股东通告
`zElBD advice for collection 托收通知书
Pg*?[^* advice of drawing 提款通知书；汇票通知书
Edf=?K+\!i advice of payment 付款通知
t5ny"k! Advisory Committee [Securities and Futures Commission]
RQj`9F 谘询委员会〔证券及期货事务监察委员会〕
" ;-{ ~ Advisory Committee on Diversification 经济多元化谘询委员会
u=d`j affidavit 誓章；遗产申报誓章
sW ]yuu!/ affidavit of no receipt 述明无收款的誓章
u|_LR5S!j affiliate 联号；联营公司；附属公司
i$`|Y* affiliated company 附属公司；联号；联营公司
dJ dD"xj affirmation [estate duty] 非宗教式宣誓〔遗产税〕
; H7EB` affordability 负担能力
7.7Cluh5, African Development Bank [AfDB] 非洲开发银行
6pM "h5hA after-acquired property 事后取得的财产
_qC+'RE3 after-hours dealing 市后交易
ql!5m\ after-tax profit 税后盈利；税后利润；税后溢利
&# .x)>f agency agreement 代理协议
tIi!* u
agency expenses 代理机构的开支
$:%*gY4~76 agency fee 代理费
1zb$5 {,| Agency Law 《代理法》
'`M#UuU agent 代理人；承销人
cwH,l$ agent of company 公司代理人
8eOl@}bV agent's fee 代理人费；经纪费
i>ESEmb- aggregate 总计；总数；总体数字
!6XvvTs/< aggregate amount 总款额；总额
paq 8L{R aggregate assets and liabilities 总体资产与负债
uuI3NAi~ aggregate at constant price 按固定价格计算的总体数字
U -Af7qO aggregate demand 总需求
q6;OS. f aggregate gross position 总持仓量
*)j@G: aggregate limit 总限额
<ldid]o
# aggregate of salaries tax 合计薪俸税
4ggVj*{v aggregate performance 总体表现；总体业绩
S[-.tvI;Q aggregate supply 总体供应
2. StG(Y! aggregate surplus 总盈余
pd=7^"[}; aggregate total 整体总额
keT?,YI aggregate value 总值；合计价值
y,'FTP9? aggregated basis 合计基准
Y
h^WTysBn aggregated net chargeable income 合计应课税入息实额
B* 9 aggregation 合并计算；合计；总和
0^J*+ aggregation of incomes of husband and wife 夫妇入息合并计算
I x ( 6 aggregation of property 财产的总和
bc q@N agio 差价；贴水
-6u H. 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》
NY~ dM\ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
w0#% A K 《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》
V[#6yMU @ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
II.<S C 《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》
y.jS{r". Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
QH& %mr.S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
11i"nR| agreement for a settlement 授产协议
8&?^XcJ*x agreement for assignment 转让协议
^bF}_CSE agreement for sale 售卖协议；买卖协议
~ wfoK7T} agreement for sale and purchase 买卖协议
k%"$$uo agreement for the payment of interest 支付利息协议
]MC/t5vC u agreement for the repayment of money 还款协议
6o$Z0mG agreement of reinsurance 再保险协议
TAXd,z N Agricultural Bank of China 中国农业银行
d z8-): air passenger departure tax 飞机乘客离境税
UP\8w#~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
].LJt['%8 airport tax 机场税
^%-NPo< alcohol duty 酒精税
4#TnXxL alienation 让与；让渡；转让
jeY4yM alimony 生活费；赡养费
FL59 All Ordinaries Index [AOI] 所有普通股指数
RwUW;hU all risks 全险；综合险
Vz%"9 `r All Sales Record for Stock Market 《股票市场成交报告》
S *;#'j)4+ Allied Capital Resources Limited 新联财务有限公司
ERk kS Tp all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J =b* allocation letter 拨款信件
rU],J!LF allocation of fund 分配款项；预留款项
ZQ@3 P7T allocation of profit 利润分配；溢利分配
7 TP$ allocation warrant 拨款令
#g,H("Qy({ allotment 分配；配股
$Xf~# uH allotment notice 股份配售通知；配股通知
>Ja0hS{* allotment of shares 股份分配
_\p`4-.V allowable 可获宽免；免税的
)sqaR^ allowable business loss 可扣除的营业亏损
`$H7KI G allowable expenses 可扣税的支出
EH(tUwY%{ allowance 免税额；津贴；备抵；准备金
K/DH
/
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JAN|aCzD allowance for depreciation by wear and tear 耗损折旧免税额
'=$TyiU allowance for funeral expenses 殡殓费的免税额
[S%J*sz~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
4>l0V< allowance for repairs and outgoings 修葺及支出方面的免税额
Lg8 ]dBXu allowance to debtor 给债务人的津贴
*<w3" iq alteration of capital 资本更改
ACgt"
M.3F alternate trustee 候补受托人
-P2 @mx% amalgamation 合并
n>n"{! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.-J`d=Krp ambit of charges 征税范围；收费范围
YRXK@'[= amended valuation 经修订的估值
AYt*'Zeg!s American Commodities Exchange 美国商品交易所
jn~!V!+ + American Express Bank Limited 美国运通银行
R3cg 2H American Stock Exchange 美国证券交易所
av)? >J~ ; amortization 摊销
(:JjQ`i amount due from banks 存放银行同业的款项
cFw3Iw"JJ amount due from banks abroad 存放海外银行同业的款项
|l$
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amount due from holding companies 控股公司欠款
)TM!m s+K amount due from local banks 存放本港银行同业的款项
l4zw]AYk+X amount due to banks 银行同业的存款
j+n v=p amount due to banks abroad 海外银行同业的存款
D6Dn&/>Zp amount due to holding companies 控股公司存款
[~t yDLC amount due to local banks 本港银行同业的存款
TFYw amount due to outport banks 外埠银行同业的存款
f7ZA837Un amount for note issue 发行纸币的款额
&u("|O)w$ amount of bond 担保契据的款额
uO"y`$C$_ amount of consideration 代价款额
yk`)Cq%=; amount of contribution 供款数额
9+t =| amount of indebtedness 负债款额
f*v1J<1# amount of principal of the loan 贷款本金额
.3( ;9}; amount of rates chargeable 应征差饷数额
?H<~ac2e amount of share capital 股本额
} +1'{B"I amount of sums assured 承保款额
pG~'shD~Dn amount of variation 变动幅度
.izf #r:< amount of vote 拨款数额
6vF/e#}, amount payable 应付款额
$Vsy%gA< amount receivable 应收款额
9?$RO[vo Amsterdam Stock Exchange 阿姆斯特丹证券交易所
x`#22"m analysis 分析
BK*z 4m ancillary risk 附属风险
moaodmt]x annual account 周年帐目；周年帐目报表；年度决算；年结
Wy8,<K{ annual accounting date 年结日期
1c /
X annual allowance 每年免税额；年积金；年度津贴；年津
K|O m5
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tR5tPPw annual disposable income 每年可动用收入
^B|YO8.v annual estimates 周年预算
* O5: annual fee 年费
sSz%V[X WL annual general meeting 周年大会
w1c w1xX* annual growth rate 年增率；每年增长率
Z~ _8P annual long-term supplement 长期个案每年补助金
an. `dBm annual pensionable emolument 可供计算退休金的年薪
' Wtf> ` annual report 年报
vkuc8 li Annual Report on the Consumer Price Index 《消费物价指数年报》
Q E3ryD annual return 周年报表；周年申报表；每年报税表格
TqAtcAurM Annual Return Rules 《周年报表规则》
(2d3 jQN` annual review of consumer prices 每年消费物价回顾
cFDxjX?~ annual roll-forward basis 逐年延展方式
8!;$qVt annual salary 年薪
|UYED%dC annual statement 年度报表；年度决算表
%2}C'MqS 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
EDtCNqBS~2 annuitant 年金受益人
W-ez[ raY annuity 年金
_Ds@l VY annuity contract 年金合约
>IBTBh_ka annuity on human life 人寿年金
"9%q bM B antecedent debt 先前的债项
z,avQR& ante-dated cheque 倒填日期支票
/,LfA2^_j{ anticipated expenditure 预期开支
o(zTNk5d anticipated net profit 预期纯利
l0:5q?g anticipated revenue 预期收入
=},{8fZ4 anti-inflation measure 反通货膨胀措施
F;-90 w anti-inflationary stance 反通货膨胀立场
Ox|TMSb^ apparent deficit 表面赤字
dl_{iMhF&E apparent financial solvency 表面偿债能力
Ch7Egz l7? apparent partner 表面合伙人
vlu $!4I application for personal assessment 个人入息课税申请书
-Uri|^t application of fund 资金应用
OT;cfkf7 application to release as liquidator and to destruct the books of accounts and documents
Q-(Dk?z{ 申请免除清盘人职务及毁灭帐簿与文件
<XvYa{t]{ appointed actuary 委任精算师
C 38%H appointed auditor 委任核数师；委任审计师
9qre|AA appointed trustee 委任的受托人
26 ?23J
; appointer 委任人
vf N#NY6 apportioned pro rata 按比例分摊
Z}+ yI, apportionment 分配；分摊
>D~w}z/fk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
R:f7LRF/\ apportionment formula 分摊方程式
EX+,:l\^ apportionment of estate duty 遗产税的分摊
YmgCl!r@ appraisal 估价；评估
fnWsm4 appreciable growth 可观增长
RG&6FRoq appreciable impact 显着影响
v8~YR'T0`V appreciable increase 可观增长
7`dY 1.rq appreciation 增值；升值
8YKQIt K appreciation against other currencies 相对其他货币升值
3~<}bee5|q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
iadk H]w appreciation tax 增值税
0;<OYbm3< appropriation 拨款；拨用；拨付
a:b^!H># appropriation account 拨款帐目
<m]wi 7 Appropriation Bill 拨款法案
;UpJ =?W appropriation-in-aid system 补助拨款办法
h)@InYwu7 approved assets 核准资产
nvH|Ngg Q approved basket stock 认可一篮子证券
t%$@f jz approved budget 核准预算
t!t=|JNf{ approved charitable donation 认可慈善捐款
L=g_ @b approved charitable institution 认可慈善机构
L
{qJ-ln: approved currency 核准货币；认可货币
!M^\f
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.`J:xL%Z approved estimates of expenditure 核准开支预算
RHI&j~ approved overseas insurer 核准海外保险人
3\+N` ! approved overseas trust company 核准海外信托公司
l;0y-m1 approved pooled investment fund 核准汇集投资基金
_Ex|f5 + approved provident fund scheme 认可公积金计划
J*K<FFp3< approved provision 核准拨款
Ow) R|/e / approved redeemable share 核准可赎回股份
R&Ci/ approved regional stock 认可地区性证券
.[(P approved retirement scheme 认可退休金计划
T VeJ6 approved subordinated loan 核准附属贷款
q% E C arbitrage 套戥；套汇；套利
* <q4S(l arbitrageur 套戥者；套汇者
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WA#8_| arbitrary amount 临时款项
Y`^o7'Z2^P arrangement 措施；安排；协定
.CS v|:'1 arrears 欠款
0H+c4IW arrears of pay 欠付薪酬
DY. 58IHg1 arrears of revenue 逾期未收税款；逾期未收的帐项
l{Er+)a articles of association 组织章程；组织细则；组织章程细则
u E.^w;~2= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_Wma\(3$ ascertainment of profit 确定利润
+ >#e=nH "Asia Clear" “亚洲结算系统”
L[]BzsIv Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Z
Xb}R^O- Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hVf^ Asian Development Fund [ADF] 亚洲发展基金
3]`mQm E Asian dollar bond 亚洲美元债券
lD3)TAW@o Asian dollar market 亚洲美元市场
_z]v<,=3M Asian dollar rate 亚洲美元利率
2kJ!E@n 7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}e2F{pQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
WsB3SFNG asked price 沽盘；喊价；索价；卖方报价
^1VbH3M assessable income 应评税入息
e1 uM R-Q assessable loss 应评税亏损
Pb4q`! assessable profit 应评税利润
M=[t h assessable value 应评税值
QiU_hz6?v assessed profit 估定利润
r0Z+ RB^I assessed value 经评估价值
=YHt9fb$c assessment 评税；评定；估价；评税单
j ug'g assessment number 评税编号；估价编号
j+Zt .KXjT assessment of additional tax 补加税评税
%)JRbX<c assessment of performance 业绩评估；实绩评价
Nf5 WQTa4 Assessor 评税主任
GoD ?K C asset price bubbles 资产价格泡沫
m^A]+G#/ asset-backed securities 具资产保证的证券
)Mi'(C; assets accretion 资产增值
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FxtLG,F assets and liabilities 资产与负债
U`1l8'W}:# assets betterment statement 资产递增表；资产改进表
4+Ti7p06&\ assets lending 实物放款；有抵押贷款
blp=Hk assets of the company passing on the death 死者去世时转移的公司资产
BKZ v9 assets pledged as security for liabilities 用作负债抵押的资产
,R~eY?{a assets portfolio 资产投资组合
.YC;zn ^ assets price 资产价格
d$[8w/5Of assets quality 资产质素
(Y rR8 assets realization 资产变现
kwF] TO
S assets refinancing arrangement 资产再集资安排
4>_d3_ 1sn assets securitization 资产证券化
/RqhykgZ assets situated outside Hong Kong 在香港以外地方的资产
l5 HWZs^ assets stripping 削减资产；拆卖资产
HlRAD|]\ assets value 资产值
oLP]N$'# assignee 承让人
O 9*p0%ug assignment 转让；转让书；转让契
`p1DaV assignment of interest 权益转让
:x+ig5 assignment of letters patent and trade mark 专利证书及商标转让
<m1sSghg assignment of property 物业转让；物业转让书
e?= elN assignment right 转让权
n;qz^ HXEJ assignor 转让人
!-RwB@\ associate 有联系的人；有关连人士；相联者；合伙人；联系人
!7c'<[+Hm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|[ocyUsxX associate member 附属会员
`j:M)2:*y associated body corporate 相联法人团体
W>:kq_gT associated company 相联公司；联属公司
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u< kD} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9v$qrM`8 公认会计师公会〔英国〕
<soj&f+ Association of Futures Exchange Brokers 香港期货经纪协会
A8!Ed$@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
k9&@(G[K3 association of underwriters 承保人组织
)UP8#|$#T assumption of control 接管
)-q\aX$]) assurance 担保；保险；转易；转易书
c _mq assurance of interest 权益的转易
iokPmV at 19XX price 按一九ＸＸ年价格计算
J[r^T& o at a discount 按赔价计算；按贴水价格计算；打折扣
<A{y($ at a premium 按溢价计算；按升水价格计算
pn s +y at call 通知付款；按通知
:MBS>owR at constant market price 按固定市价计算
}9=2g`2Q at constant price 按固定价格计算
iD`k"\>9 at cost 按成本计算
B.6`cM^ at current market price 按当时市价计算；按现时市价计算
phS>T at current price 按当时价格计算；按现时价格计算
3S Fg# at factor cost 按要素成本计算；按生产要素成本计算
xKb"p4k9d at money-of-the-day price 按付款当日价格计算
H|K("AVP: at or better 按指定或较佳价位〔买卖指令〕
M8zE3;5 at par 按面值计算；平价
gD1 +]am at sight 见票即付
cUs L 6y at the close 按收市盘
8T7f[? at the opening 按开市盘
G h=<0WaF= attestation 见证；见证条款
?} X }# at-the-money option 平价期权
kXEtuO5FUM attorney 受权人；受托代表人
7t3X`db attornment 新拥有人承认书
^r4|{ attributable profit 可归属利润
iN`6xkY attributable share value 可归属股份价值
VWD.J Auckland Stock Exchange 奥克兰证券交易所
FT4l$g7" auction 拍卖
~$ *`c O auctioneer 拍卖商
> [8#hSk audit 审计；核数
S\b K+ Audit Commission 审计署
niQcvnT4b Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
*;P2+cE>H3 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〕
/.2 qWQH audit review 帐目审查
j[H0SBKC Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ge0Lb+<G audited account 审计帐目；经审计的帐目
=1/q)b ,p) audited annual account 经审计的周年帐目
zv@bI~3~ audited balance sheet 经审计的资产负债表
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l#,Y6#I auditor 核数师；核数主任；审计师
J[6VBM.Y auditor's certificate 核数师证明书；审计师证明书
Ju4.@ auditor's report 核数师报告；审计师报告
hk.yR1Y| Aussie bond 澳元债券
0+|>-b/% austerity budget 紧缩预算
u>m'FECXj Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Otxa<M+" Australia All Ordinaries Index 澳洲所有普通股票指数
Ysl9f1>% Australian Dollar [AUD] 澳元
}+_9"YQ: Australian Options Market 澳大利亚期权市场
{( dP Australian Securities Commission 澳洲证券事务监察委员会
44j,,k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]<q'U> N Australian Stock Exchange 澳大利亚证券交易所
7dHIW!OA Austrian Schilling [ATS] 奥地利先令
,m:6qd N authentication 认证；鉴证
. v\PilF authority to purchase 委托购买证；委购书
S?2YJ l 8B authorization 认可；核准；授权；授权书
I8Kb{[?q authorization by direction 指示授权
Bi
XTC$Oi authorization by instruction 指令授权
M=6G:H HY authorization by warrant 令状授权
sNf
+ lga0 authorization of unit trust 单位信托的认可
>+SZ d7p authorized agent 指定代理人
>"b[r authorized capital 法定资本
%}ixgs7*c0 authorized clerk 出市员
0:#7M}U authorized dealer 认可交易商
ZHcONYAr authorized financial institution 认可财务机构
Y.X4*B authorized fund 认可基金
DiR'p`b~ authorized fund house 获授权的基金公司；认可基金公司
<uC<GDO authorized institution 认可机构
~tt KI4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@C07k^j=U authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
", QPb3 authorized insurer 获授权保险人；获认可承保人
>HX)MwAP authorized investment 特准投资项目
3AvcJ1 authorized person 获授权人
fRFYJFc n authorized representative 获授权代表
"5h_8k~sQ authorized share capital 法定股本
@ce3%`c_ automated quotation system 自动报价系统
CZ2iJ y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
oAaf)?8 自动交易系统〔香港期货交易所有限公司〕
^9s"FdB]24 automatic adjustment mechanism 自动调整机制
~Zu}M>-^c, automatic adjustment system 自动调整系统
;&q]X]bJ Automatic Clearing House 自动票据交换所
Ym`1<2mq\ automatic exchange rates accumulation system 自动化汇率累集系统
W}? s ^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2$3kKY6$e automatic teller machine [ATM] 自动柜员机
]Cr] Pvab{ autopay 自动转帐
%pqL- G available assets 可用资产
/xJY7yF available fiscal reserve 现存财政储备
Uqr{,-]5v available profit 可用利润
Q<C@KBiVE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
VT
Vm7l average 平均；平均数；海损
9GaL0OWo average basic salary 平均基本薪金
OSj%1KL average consumer expenditure 平均消费开支；一般消费开支
m3B \)2B average cost 平均成本
h)P]gT0f/ average cost of land production 增辟土地平均成本
v/x*]c!"` average daily turnover 平均每日成交额
zaBG= average daily wage rate 平均每日工资率
^ISQ{M#_ average expenditure pattern 平均开支模式
_Po#ZGm~ average growth rate 平均增长率
!bieo'c average net fixed assets 固定资产平均净值
8| Sba<d average of relatives 相对价格平均数
ZRUh/<\[ average price 平均价格
[C2kK *JZ average propensity to consume 平均消费倾向；一般消费倾向
}pt-q[s> average propensity to save 平均储蓄倾向；一般储蓄倾向
J7_8$B-j7 average rate 平均率
c9|I4=_K average revenue 平均收入；平均收益
zQn//7#-G average stock 平均库存；平均存货
Ae.]F)w_\ average yearly rent 平均年租
`P#8(GU avoidance of double taxation 避免双重课税
dbg|V oNf avoidance of tax 避税
