A:
""Q P% A share Ａ股；甲类股份
["e3Ez abatement of tax 减税；减扣免税额
7y@Pa&^8 ABN AMRO Bank N.V. 荷兰银行
/mu*-,a eX above-the-line expenditure 线上项目支出；经常预算支出
=;& yd';k above-the-line receipt 线上项目收入；经常预算收入
pK'V9fD5J ABSA Asia Limited 南非联合亚洲有限公司
#7YY<)
xt} absolute change 绝对数值变更
b e ^6i: absolute expenditure 实际开支
9 lH?-~ 9 absolute guideline figure 绝对准则数字
a1y-3 z absolute interest 绝对权益
} c }_<#I absolute order of discharge 绝对破产解除令
w+E,INd i absolute profit margin 绝对利润幅度
pKrN:ExB"\ absolute value 实值；绝对值
58J}{Req absolutely vested interest 绝对既得权益
zb<6
Ov absorbed cost 已吸收成本；已分摊成本
q,eVjtF absorption 吸收；分摊；合并
BV upDGh3 absorption rate 吸收率；摊配率；分摊率
!*. - `$x ACB Finance Limited 亚洲商业财务有限公司
V2|aN<Sx< acceptable form of reciprocity 合理的互惠条件
[ $n_6 acceptable rate 适当利率；适当汇率
<r`2)[7N acceptance agreement 承兑协议
zY!j:FT1HY acceptance for honour 参加承兑
FfPar:PHj acceptor 承兑人；接受人；受票人
`o8/(`a acceptor for honour 参加承兑人
sp PNr accident insurance 意外保险
oVfLnI ; Accident Insurance Association of Hong Kong 香港意外保险公会
&,CiM0 accident insurance scheme 意外保险计划
P8)=Kbd accident year basis 意外年度基准
j*jo@N | accommodation 通融；贷款
}\:Nu Tf accommodation bill 通融票据；空头票据
G&V/Gj8 accommodation party 汇票代发人
iBg x account balance 帐户余额；帐户结余
"z=SO1 account book 帐簿
[>%xd)8.c account collected in advance 预收款项
g:dH~ > account current book 往来帐簿
2!J&+r account of after-acquired property 事后取得的财产报告
K;z7/[% account of defaulter 拖欠帐目
Uu(SR/R} account payable 应付帐款
V<uR>TD( account payee only [A/C payee only] 只可转帐；存入收款人帐户
z] ?N+NHOA account receivable 应收帐款
l6 H|PR{ account receivable report 应收帐款报表
\(Y\|zC'0$ account statement 结单；帐单；会计财务报表
e`xdSi>E account title 帐户名称；会计科目
B%76rEpvW; accountant's report 会计师报告
emPM4iG?! Accountant's Report Rules 会计师报告规则
B1C-J/J accounting and auditing procedure 会计与审计程序；会计与核数程序
d]6#m'U Accounting Arrangements 《会计安排》
#& Rw& accounting basis 会计基础
1\ >^m accounting by Official Receiver 破产管理署署长呈交的帐目
Ix=} +K/ Accounting Circular 《会计通告》
Vq? p|wy accounting class 会计类别
,+xB$e accounting date 记帐日期；会计结算日期
c> RFdc:U accounting for money 款项核算
q):5JXql~ Accounting Officer 会计主任
9-DZU,`P accounting period 会计报告期；会计期
A.F738Zp{Z accounting policy 会计政策；会计方针
:~T99^$zA accounting practice 会计惯例
dCk3;X U accounting principle 会计准则
n}G|/ v<
accounting record 会计记录
FZ,#0ZYJGP accounting report 会计报告
8UyMVY Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?!cvf{a Accounting Society of China 中国会计学会
9Ujo/3,Ak accounting statement 会计报表
[8,yF
D_U accounting system 会计制度；会计系统
^ ALly2 accounting transaction 会计事项；帐务交易
8'nVwb8I accounting treatment 会计处理
giI WGa.a+ accounting year 会计年度
]d0tE? 9 accretion 增值；添加
Sf7\ ;^ accrual 应计项目；应累算数目
a\E:sPM'> accrual basis 应计制；权责发生制
| >27 B accrual basis accounting 应计制会计；权责发生制会计
Z}l3l`h! accrue 应累算；应计
&6YIn|} accrued benefit 应累算利益
\uC15s< accrued charges 应计费用
u!X|A`o5i accrued cumulative preference share dividend 应累算的累积优先股股息
qHrA%k^!2O accrued expenses 应累算费用
NzSoqh{R accrued interest payable 应付利息；应计未付利息
N<|Nwq:NN accrued interest receivable 应收利息；应计未收利息
lWc:$qnR-K accrued right 累算权益
) V6Hl@v accruing profit 应累算的利润
Id|L`
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C=It* j5 5 accumulated profit 累积利润；滚存溢利
aV?@s4 accumulated reserve 累积储备
~ZEmULKkR accumulation of surplus income 累积收益盈余
)oPLl|=h acquired assets 既得资产
/bi[ e9 R acquisition 收购；购置；取得
\LppYXz acquisition cost 购置成本
M) N?qRD acquisition expenses 购置费用
$yYO_ZBiy acquisition of 100% interest 收购全部股权
db6b-Y{ acquisition of control 取得控制权
ie\"$i.98H acquisition of fixed assets 购置固定资产
WP+oFkw> acquisition of shell “买壳”
a]/>ra 5{ acquisition price 收购价
FU OI3 act of God 天灾
#9xd[A : N acting partner 执事合伙人
~ga`\% J active market 买卖活跃的市场；交投畅旺的市场；旺市
TXk?#G \o active partner 积极参与的合伙人
&[/w_| b active trading 交投活跃
)Es"LP] actual circulation 实际流通
$lIz{ySJv actual cost 实际成本
lBTmx(_}}r actual expenditure 实际开支；实际支出
7 :3$Ey actual income 实际入息；实际收入；实际收益
Z2='o_c actual market 现货市场
O0No'LVu actual price 现货价；实际价格
xp72>*_9& actual profit 实际利润
kg3EY<4i actual quotation 实盘；实际价位；实际报价
); dT_ actual year basis 按实际年度计算
b e-~\ @ actuals 实货
yo )%J actuarial investigation 精算调查
R_7 d@FQ1 actuarial principle 精算原则
vIwCJN1C actuarial report 精算师报告
:1^R9yWA4 Actuarial Society of Hong Kong 香港精算学会
OJ zs Q actuarial valuation 精算师估值
.!,z:l$Kh actuary 精算师
(egzH? ad referendum agreement 暂定协议；有待覆核的协定
D'A/wG ad valorem duty 从价税；按值征税
!@'6)/ ad valorem duty system 从价税制
oMTf"0EIW ad valorem fee 从价费
JJ'.(( ad valorem tariff 从价关税
*B{j.{
p( additional allowance 额外免税额
[E
JQ>?D additional amount for unexpired risk 未过期风险的额外款额
Jesjtcy<* additional assessable profit 补加应评税利润
[P7N{l=I additional assessment 补加评税
c 8>hc V additional commitment 额外承担
S9`flo additional commitment vote 额外承担拨款
uVDa^+= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
mB9r3[ additional dependent parent allowance 供养父母额外免税额
}S$ @ Ez6 additional provision 额外拨款
BWuqo additional stamp duty 附加印花税
OYmR<x5y/ additional tax 补加税罚款；补加税款
4NG?_D5& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
WRDjh7~Efn adjudged bankrupt 被裁定破产
.Pw\~X3! adjudicated bankrupt 裁定破产人
.0O2Qqdg adjudication fee 裁定费；评定印花税额手续费；评估契据费
3*)ig@e6 adjudication of bankruptcy 裁定破产；宣告破产
S"$m] adjudication of insolvency 裁定无力偿还债务
yH*6@P4:0= adjusted actual 经调整的实数；调整后的实数
Zrr5csE adjusted current assets 经调整的流动资产；调整后的流动资产
!M]\I & adjusted figure 经调整的数字；调整后的数额
sZm$|T0 adjusted liabilities 经调整的负债；调整后的负债
i21Gw41p: adjusted loss 经调整的亏损；调整后的亏损
i?e`:} T 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
$Gv9m adjusted profit 经调整的利润；调整后的利润
/BV03B adjusted surplus 经调整的盈余额；调整后的盈余额
x61 U[/r adjusted value 经调整的价值；调整后的价值
H;fxxu`cS adjustment 调整；修订；理算〔保险〕
z0*_ ^MH adjustment centre 调剂中心
}HYjA4o\A adjustment lag 调整过程的时间差距；调整时差
wz.6du6- adjustment mechanism 调整机制
eT8} adjustment of loss 亏损调整
=xJKIu adjustment process 调整过程；调整程序
G 0; XaL: adjustment range 调整幅度
_}VloiY administered exchange rate 受管制汇率
)V:]g\t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n>`as administration expenses 行政费用
/'DsB%7g administration fee 手续费；行政费
s)2fG\1 administration in bankruptcy 破产管理
{aC! ~qR administration order 遗产管理令
&F5@6nJ` administrator 管理人；遗产管理人
Bk\Gj`"7 administrator of the estate 遗产管理人
z,:a8LB#[ admission of debt 债项承认书
njnDW~Snb admission of proof 接纳债权证明
-7&Gi
+] advance 放贷款项；垫付款项；预支款项；预付款项
D<X.\})Md advance account 暂支帐目；预付款帐户
D"ehWLj advance compensation 预付补偿金
ZwerDkd advance from shareholder 股东垫款
NDAw{[.% advance pending reimbursement 预支以待日后付还
#\ n8M advanced economy 先进经济体系
M7+h(\H]2 advancement 预付；预付财产
UNi`P9D]3 advances warrant 垫款令
"0k8IVwp advancing 贷出
P#/HTu5q7 adverse balance 逆差
h=_0+\% adverse exchange 逆汇
v\"S
Gc advertisement addressed to shareholders 在报章刊登的致股东通告
?9=9C"&s advice for collection 托收通知书
Css l{B advice of drawing 提款通知书；汇票通知书
;h" P{fF advice of payment 付款通知
JS>Gd/Jd Advisory Committee [Securities and Futures Commission]
xvSuPP4 m 谘询委员会〔证券及期货事务监察委员会〕
{ F}; n?' Advisory Committee on Diversification 经济多元化谘询委员会
!\;FNu8_. affidavit 誓章；遗产申报誓章
{;
>Q.OX@ affidavit of no receipt 述明无收款的誓章
P7f,OY<@%o affiliate 联号；联营公司；附属公司
f5= =";eP affiliated company 附属公司；联号；联营公司
(V% `k'N7f affirmation [estate duty] 非宗教式宣誓〔遗产税〕
FS b Hn{@ affordability 负担能力
pdEiqLhH African Development Bank [AfDB] 非洲开发银行
Z@%HvB7 after-acquired property 事后取得的财产
9bq<GC'eX8 after-hours dealing 市后交易
e D Z8w after-tax profit 税后盈利；税后利润；税后溢利
&"mzwQX agency agreement 代理协议
Q;J`Q wkH agency expenses 代理机构的开支
6 q 6FB agency fee 代理费
iTg; 7~1pY Agency Law 《代理法》
@b3#X@e} agent 代理人；承销人
}Lw>I94e agent of company 公司代理人
okFvn; agent's fee 代理人费；经纪费
T' aec]u aggregate 总计；总数；总体数字
l?)ZJ3]a aggregate amount 总款额；总额
H7k PM[ aggregate assets and liabilities 总体资产与负债
A?T<", bO aggregate at constant price 按固定价格计算的总体数字
?kz+R' aggregate demand 总需求
^p/Ob'! aggregate gross position 总持仓量
!!nuAQ"E[ aggregate limit 总限额
h}Wdh1.M3 aggregate of salaries tax 合计薪俸税
1uk 0d`JL aggregate performance 总体表现；总体业绩
3o|I[!2. aggregate supply 总体供应
?}Lg)EFH aggregate surplus 总盈余
o!r8{L aggregate total 整体总额
<JwX_\?ln aggregate value 总值；合计价值
1I}b|6
` aggregated basis 合计基准
$CE[MZ&S aggregated net chargeable income 合计应课税入息实额
`g1iCF aggregation 合并计算；合计；总和
^ Mk%z9
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cbu@*NzY, aggregation of property 财产的总和
\rV
B5|D? agio 差价；贴水
D*Q. G8( Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
5I@w~z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
l w (e3j 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
U70]!EaT Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
F("#^$ 《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》
[|3>MZ2/ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9 2'wkS 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|uH %6&\ agreement for a settlement 授产协议
Px>va01n agreement for assignment 转让协议
R,
8s_jN agreement for sale 售卖协议；买卖协议
l"zUv agreement for sale and purchase 买卖协议
/)rkiwp agreement for the payment of interest 支付利息协议
DBs* F x[ agreement for the repayment of money 还款协议
1]T`n /d V agreement of reinsurance 再保险协议
2 qO3XI Agricultural Bank of China 中国农业银行
nB ". ' = air passenger departure tax 飞机乘客离境税
Jj^GWZRu Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
w_iam qe, airport tax 机场税
(:+>#V )pZ alcohol duty 酒精税
T^} alienation 让与；让渡；转让
X+ n`qiw q alimony 生活费；赡养费
RP`2)/sMT All Ordinaries Index [AOI] 所有普通股指数
\ M/6m^zS all risks 全险；综合险
$,hwU3RVxc All Sales Record for Stock Market 《股票市场成交报告》
%An W~v Allied Capital Resources Limited 新联财务有限公司
l~Lb!; ,dN all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)2E%b+" allocation letter 拨款信件
^5 t allocation of fund 分配款项；预留款项
U t)r&? allocation of profit 利润分配；溢利分配
2 _t=P|Uo allocation warrant 拨款令
F Cc=e{ allotment 分配；配股
-6Mm#sX allotment notice 股份配售通知；配股通知
B )JM%r allotment of shares 股份分配
k 2%S`/: allowable 可获宽免；免税的
G 8Y+w allowable business loss 可扣除的营业亏损
cxYfZ4++m allowable expenses 可扣税的支出
%:qoV 0DR allowance 免税额；津贴；备抵；准备金
@)8]e
S7 allowance for debts 债项的免税额
7CB#Y P?E allowance for depreciation by wear and tear 耗损折旧免税额
u.|~$yP.! allowance for funeral expenses 殡殓费的免税额
w h$jr{
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
i(6J>^I allowance for repairs and outgoings 修葺及支出方面的免税额
Kt.~aaG_ allowance to debtor 给债务人的津贴
;#G%U!p alteration of capital 资本更改
sxED7,A alternate trustee 候补受托人
0D(cXzQP amalgamation 合并
R& =f: sEi ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
sst,dA V$ ambit of charges 征税范围；收费范围
HpexH{.u) amended valuation 经修订的估值
b]]N{: I American Commodities Exchange 美国商品交易所
t^tCA - American Express Bank Limited 美国运通银行
n`;R p r& American Stock Exchange 美国证券交易所
Cj;/Uhs
amortization 摊销
UlQQP^Na amount due from banks 存放银行同业的款项
.%0ne:5 amount due from banks abroad 存放海外银行同业的款项
Z] :BYX' amount due from holding companies 控股公司欠款
RwTzz]
M amount due from local banks 存放本港银行同业的款项
X^@[G8v% amount due to banks 银行同业的存款
BZ F,=v amount due to banks abroad 海外银行同业的存款
^ i :\@VA: amount due to holding companies 控股公司存款
]R_G{% amount due to local banks 本港银行同业的存款
cQFR]i amount due to outport banks 外埠银行同业的存款
twk&-:' amount for note issue 发行纸币的款额
fV ZW[9[ amount of bond 担保契据的款额
|Zq\GA amount of consideration 代价款额
xNN@ 1P[* amount of contribution 供款数额
M>_ = "atI amount of indebtedness 负债款额
I/UQ' xx amount of principal of the loan 贷款本金额
77 :'I amount of rates chargeable 应征差饷数额
8kW /DcLE amount of share capital 股本额
%TK&)Q% h5 amount of sums assured 承保款额
O=jN&<rb amount of variation 变动幅度
DPJh5 d amount of vote 拨款数额
5su.+4z\ amount payable 应付款额
f(u&XuZ amount receivable 应收款额
vg8O]
YF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
BEw {X|7 analysis 分析
5 z]\$=TE ancillary risk 附属风险
}BN\/;<A annual account 周年帐目；周年帐目报表；年度决算；年结
F$hZRZ annual accounting date 年结日期
Ud3""C5B annual allowance 每年免税额；年积金；年度津贴；年津
N5 q725zJ annual balance 年度余额
Qp!Y.YnPd_ annual disposable income 每年可动用收入
*PM}"s annual estimates 周年预算
IF?xnu annual fee 年费
-W T3)On annual general meeting 周年大会
{:Vf0Mhb annual growth rate 年增率；每年增长率
TvrwVL) annual long-term supplement 长期个案每年补助金
Gidkt;lj annual pensionable emolument 可供计算退休金的年薪
f:%SW annual report 年报
4S *,\ q]q Annual Report on the Consumer Price Index 《消费物价指数年报》
!z=pP$81 annual return 周年报表；周年申报表；每年报税表格
&
QY#3yj= Annual Return Rules 《周年报表规则》
]R Mb,hJ annual review of consumer prices 每年消费物价回顾
%N~;{!![p annual roll-forward basis 逐年延展方式
"oE* 9J?e annual salary 年薪
K ~>jApZ% annual statement 年度报表；年度决算表
~5t?C<wo Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
vO$ra5Z annuitant 年金受益人
7>x;B annuity 年金
A'DVJ9%xB annuity contract 年金合约
bc}dYK3$q annuity on human life 人寿年金
@
u1Q-: antecedent debt 先前的债项
56s*A*z$
; ante-dated cheque 倒填日期支票
-fux2?8M anticipated expenditure 预期开支
dokuyiN\ anticipated net profit 预期纯利
cjg=nTsBA anticipated revenue 预期收入
dp^N_9$cdO anti-inflation measure 反通货膨胀措施
v"k 4ATWP anti-inflationary stance 反通货膨胀立场
&] 3:D apparent deficit 表面赤字
yzc pG6 , apparent financial solvency 表面偿债能力
w<d*#$[,* apparent partner 表面合伙人
&`PbO application for personal assessment 个人入息课税申请书
j+1KNH application of fund 资金应用
YkbO&~. application to release as liquidator and to destruct the books of accounts and documents
DM2Q1Dh3 申请免除清盘人职务及毁灭帐簿与文件
$'$>UFR appointed actuary 委任精算师
R|t;p!T appointed auditor 委任核数师；委任审计师
Bz]J=g7 appointed trustee 委任的受托人
$GF&x>]] appointer 委任人
HIPL!ss] apportioned pro rata 按比例分摊
kGD |c=K} apportionment 分配；分摊
MYTS3( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`D)S-7BR apportionment formula 分摊方程式
KF$ %q(( apportionment of estate duty 遗产税的分摊
R ]=SWE}U appraisal 估价；评估
MhH);fn appreciable growth 可观增长
5<r)+?!n appreciable impact 显着影响
a paIJ+^[ appreciable increase 可观增长
\Ut S>4w\ appreciation 增值；升值
)[DpK=[N^p appreciation against other currencies 相对其他货币升值
;xW{Ehq-h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Mw|SH;nM appreciation tax 增值税
#KJZR{ appropriation 拨款；拨用；拨付
N<b D appropriation account 拨款帐目
n1)'cS 5} Appropriation Bill 拨款法案
gX"T*d>y appropriation-in-aid system 补助拨款办法
kv%)K'fU4 approved assets 核准资产
w)<4>(D approved basket stock 认可一篮子证券
4[H,3}p9H approved budget 核准预算
Vw?P.4 approved charitable donation 认可慈善捐款
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approved charitable institution 认可慈善机构
;8EjjF [> approved currency 核准货币；认可货币
J=L` ]XE approved estimates 核准预算
GG>Y/;^ approved estimates of expenditure 核准开支预算
A[RN-R, approved overseas insurer 核准海外保险人
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%o-jwr}O{ approved pooled investment fund 核准汇集投资基金
T`mEO\f approved provident fund scheme 认可公积金计划
7 FIF St approved provision 核准拨款
j@V $Mbv approved redeemable share 核准可赎回股份
\#_@qHAG approved regional stock 认可地区性证券
Hc
/w ta approved retirement scheme 认可退休金计划
;.r2$/E approved subordinated loan 核准附属贷款
}1\?()rB arbitrage 套戥；套汇；套利
Y(W{J d+ arbitrageur 套戥者；套汇者
r UvwpP"k arbitrary amount 临时款项
2q|_Dma arrangement 措施；安排；协定
_"v~"k 90^ arrears 欠款
YrKFa% k arrears of pay 欠付薪酬
5EfY9 }dl arrears of revenue 逾期未收税款；逾期未收的帐项
mN7&%Z articles of association 组织章程；组织细则；组织章程细则
1YFAr}M Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
x/[8Wi,yB ascertainment of profit 确定利润
K5+!(5V~ "Asia Clear" “亚洲结算系统”
: X|AW?* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
AYYR xhv_, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.^GFy Asian Development Fund [ADF] 亚洲发展基金
<M`-`v6H Asian dollar bond 亚洲美元债券
g)nXo:)& Asian dollar market 亚洲美元市场
F94V 5_[ Asian dollar rate 亚洲美元利率
L<"k 7)k Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
M;> ha,x Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
cnC _#kp asked price 沽盘；喊价；索价；卖方报价
{!g?d<* assessable income 应评税入息
Xv]*;Bq:SK assessable loss 应评税亏损
s/\XH&KR3V assessable profit 应评税利润
~"RQ !&U assessable value 应评税值
qY# m*R assessed profit 估定利润
w8U2y/:> assessed value 经评估价值
<xC : Ant assessment 评税；评定；估价；评税单
Fv;u1Atiw assessment number 评税编号；估价编号
vFR
1UPF assessment of additional tax 补加税评税
B_b8r7Vn` assessment of performance 业绩评估；实绩评价
d[yrNB6| Assessor 评税主任
r \9:<i8 asset price bubbles 资产价格泡沫
i~(#S8U4d asset-backed securities 具资产保证的证券
69?I?,7 assets accretion 资产增值
Bac?'yp m assets and liabilities 资产与负债
?#U0eb5u assets betterment statement 资产递增表；资产改进表
0\QYf0o assets lending 实物放款；有抵押贷款
|@OJ~5H/{ assets of the company passing on the death 死者去世时转移的公司资产
dV$3u"9 assets pledged as security for liabilities 用作负债抵押的资产
"C?:T'dW assets portfolio 资产投资组合
rkbl/py assets price 资产价格
5~*=#v: ` assets quality 资产质素
a_xQ~:H assets realization 资产变现
F: f2s:< assets refinancing arrangement 资产再集资安排
?UU5hek+m assets securitization 资产证券化
{kT#o3,>w6 assets situated outside Hong Kong 在香港以外地方的资产
+|)zwe assets stripping 削减资产；拆卖资产
Z<w,UvJa assets value 资产值
> _n:_ assignee 承让人
4b] IazL) assignment 转让；转让书；转让契
9F/|` assignment of interest 权益转让
'et(:}i assignment of letters patent and trade mark 专利证书及商标转让
q`h7H][(A assignment of property 物业转让；物业转让书
ry z /rf assignment right 转让权
]cS&8{ ^2 assignor 转让人
I4A ; associate 有联系的人；有关连人士；相联者；合伙人；联系人
!2/l9SUi Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1w(<0Be associate member 附属会员
|>M-+@g j associated body corporate 相联法人团体
;CLR{t(N#V associated company 相联公司；联属公司
ngtuYASc associated corporation 相联法团
:17ee Association of Chartered Certified Accountants [ACCA] [United Kingdom]
gCjH%=s 公认会计师公会〔英国〕
BYTXAZLb Association of Futures Exchange Brokers 香港期货经纪协会
:t_}_!~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;D6x=v=2 association of underwriters 承保人组织
@2QJm assumption of control 接管
wEZq kV assurance 担保；保险；转易；转易书
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@a E[#z assurance of interest 权益的转易
_a?wf!4>P at 19XX price 按一九ＸＸ年价格计算
Q1]V|S;)X at a discount 按赔价计算；按贴水价格计算；打折扣
]Fb8.q5(Y at a premium 按溢价计算；按升水价格计算
9)8*FahW at call 通知付款；按通知
ajf_)G5X P at constant market price 按固定市价计算
hnH)Jy; > at constant price 按固定价格计算
Ky =(urAd at cost 按成本计算
pb,{$A at current market price 按当时市价计算；按现时市价计算
{LjK_J' at current price 按当时价格计算；按现时价格计算
x(exx
)w at factor cost 按要素成本计算；按生产要素成本计算
o}5'v^"6 , at money-of-the-day price 按付款当日价格计算
TG""eC!E at or better 按指定或较佳价位〔买卖指令〕
>\N$>"~a at par 按面值计算；平价
wY."Lw> 6 at sight 见票即付
Ubn at the close 按收市盘
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@% A@s at the opening 按开市盘
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Q}Q attestation 见证；见证条款
Y j ,9V], at-the-money option 平价期权
&Z;Eu'ia attorney 受权人；受托代表人
5%vP~vy_} attornment 新拥有人承认书
sE(X:[Am attributable profit 可归属利润
.D>A'r 8U attributable share value 可归属股份价值
\ x>NB Auckland Stock Exchange 奥克兰证券交易所
}xpe auction 拍卖
F#zQQ)(Pf auctioneer 拍卖商
i4 y(H audit 审计；核数
Lh8# I&x Audit Commission 审计署
THegPD67J Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s?1-$|* 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〕
iPRJA{$b_ audit review 帐目审查
]9!Gg Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<m|FccvQ audited account 审计帐目；经审计的帐目
Vs2 v j audited annual account 经审计的周年帐目
krnvFZRTQ audited balance sheet 经审计的资产负债表
N^nDWK auditor 核数师；核数主任；审计师
d!a2[2Us auditor's certificate 核数师证明书；审计师证明书
BxW||O|_N" auditor's report 核数师报告；审计师报告
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O Aussie bond 澳元债券
$i5G7b austerity budget 紧缩预算
s.k`];wo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
S^_JC Australia All Ordinaries Index 澳洲所有普通股票指数
x`j_d:C~G Australian Dollar [AUD] 澳元
AmUe0CQ:k' Australian Options Market 澳大利亚期权市场
K6 PC&+ x Australian Securities Commission 澳洲证券事务监察委员会
^MF=,U'8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
bCe[nmE2 Australian Stock Exchange 澳大利亚证券交易所
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= Austrian Schilling [ATS] 奥地利先令
r zc 3 k~@ authentication 认证；鉴证
% B7?l authority to purchase 委托购买证；委购书
_.s\qQ authorization 认可；核准；授权；授权书
72B zvY. authorization by direction 指示授权
+4p2KYO authorization by instruction 指令授权
lcuH] z authorization by warrant 令状授权
{Hrr :h C authorization of unit trust 单位信托的认可
OP\^c authorized agent 指定代理人
O~c+$( authorized capital 法定资本
tPMg Z authorized clerk 出市员
1{Sx V authorized dealer 认可交易商
d@`-!" authorized financial institution 认可财务机构
qrORP3D@ authorized fund 认可基金
}VJ hw*s authorized fund house 获授权的基金公司；认可基金公司
Ezo" f authorized institution 认可机构
3 8ls 4v3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)aO!cQ{s authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-&HoR!af authorized insurer 获授权保险人；获认可承保人
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authorized investment 特准投资项目
b W` )CWd authorized person 获授权人
`s|\" @2 authorized representative 获授权代表
_YD<Q@ authorized share capital 法定股本
+eH=;8 automated quotation system 自动报价系统
(\AszLW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
iIC9rso"Q1 自动交易系统〔香港期货交易所有限公司〕
U iPV Z@? automatic adjustment mechanism 自动调整机制
).@)t:uNa automatic adjustment system 自动调整系统
!*$'fn'bAA Automatic Clearing House 自动票据交换所
|x}&wFV automatic exchange rates accumulation system 自动化汇率累集系统
)gm \e?^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ek_i{'hFd automatic teller machine [ATM] 自动柜员机
+q >C}9s3 autopay 自动转帐
& t @ available assets 可用资产
rUJ SzLy available fiscal reserve 现存财政储备
ygu? w 7 available profit 可用利润
'~!l(&X Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+&@l{x(, average 平均；平均数；海损
RM / s : average basic salary 平均基本薪金
9EY_R&Yq% average consumer expenditure 平均消费开支；一般消费开支
>LRaIU> average cost 平均成本
`;8u9Ff average cost of land production 增辟土地平均成本
p Q6t]DJ4 average daily turnover 平均每日成交额
U7Sl@-#| average daily wage rate 平均每日工资率
%.r5E2' average expenditure pattern 平均开支模式
DrY oC7 average growth rate 平均增长率
5ju CeG+Z average net fixed assets 固定资产平均净值
8~XI7g' 5x average of relatives 相对价格平均数
{pi 67"mYp average price 平均价格
B3i=pcef average propensity to consume 平均消费倾向；一般消费倾向
q'U-{~ q% average propensity to save 平均储蓄倾向；一般储蓄倾向
m'vOFP)' average rate 平均率
I$sm5oL average revenue 平均收入；平均收益
EXScqGa] average stock 平均库存；平均存货
G5Dji_ | average yearly rent 平均年租
5w -G]b avoidance of double taxation 避免双重课税
I.n{ "=$B@ avoidance of tax 避税
