A:
ri-&3%%z< A share Ａ股；甲类股份
.]exY
i abatement of tax 减税；减扣免税额
UQkd$w < ABN AMRO Bank N.V. 荷兰银行
.qe+"$K'n above-the-line expenditure 线上项目支出；经常预算支出
3_G0e IE"u above-the-line receipt 线上项目收入；经常预算收入
q;R&valn ABSA Asia Limited 南非联合亚洲有限公司
sh,4n{+ absolute change 绝对数值变更
\6GNKeN absolute expenditure 实际开支
>4bw4
Z1 absolute guideline figure 绝对准则数字
(soTkH:# absolute interest 绝对权益
_ LgP absolute order of discharge 绝对破产解除令
851BOkRal4 absolute profit margin 绝对利润幅度
Gfx !.[Y
absolute value 实值；绝对值
6|Dtx5
"r absolutely vested interest 绝对既得权益
8=bn
TJf absorbed cost 已吸收成本；已分摊成本
&b~ X&{3, absorption 吸收；分摊；合并
%gn@B2z absorption rate 吸收率；摊配率；分摊率
#Qg)4[pMJ ACB Finance Limited 亚洲商业财务有限公司
Lm!]m\LRZD acceptable form of reciprocity 合理的互惠条件
'N6oXE acceptable rate 适当利率；适当汇率
&!;o[joG acceptance agreement 承兑协议
1r4NP acceptance for honour 参加承兑
4D 5Wse acceptor 承兑人；接受人；受票人
[e\IHakj acceptor for honour 参加承兑人
IW@xT@ accident insurance 意外保险
>&>EjK4 ? Accident Insurance Association of Hong Kong 香港意外保险公会
,;YNI accident insurance scheme 意外保险计划
G \a`F'Oo accident year basis 意外年度基准
6;~V@t accommodation 通融；贷款
[V
/f{y~ { accommodation bill 通融票据；空头票据
5K bPpKpd accommodation party 汇票代发人
u*qI$ ?& account balance 帐户余额；帐户结余
N:'GNMu account book 帐簿
Ht43G_.j account collected in advance 预收款项
L\#G#1x8 account current book 往来帐簿
!iHC++D account of after-acquired property 事后取得的财产报告
V*?QZ ;hCP account of defaulter 拖欠帐目
b&,Z mDJh account payable 应付帐款
vnf2Z,f% account payee only [A/C payee only] 只可转帐；存入收款人帐户
DdISJWc'`5 account receivable 应收帐款
,| 8aDL? account receivable report 应收帐款报表
-1$z=,q' account statement 结单；帐单；会计财务报表
?t}s3P!Q3w account title 帐户名称；会计科目
7C Sn79E accountant's report 会计师报告
F `F|.TX Accountant's Report Rules 会计师报告规则
;9#W# /B accounting and auditing procedure 会计与审计程序；会计与核数程序
k!z.6di Accounting Arrangements 《会计安排》
g"!cO^GkT accounting basis 会计基础
@D["#pe,} accounting by Official Receiver 破产管理署署长呈交的帐目
1W.oRD&8j/ Accounting Circular 《会计通告》
1QhQ#`$<1 accounting class 会计类别
ZJFF4($qN accounting date 记帐日期；会计结算日期
Q|VBH5}1O accounting for money 款项核算
o3GZc H? Accounting Officer 会计主任
'lEIwJ V$ accounting period 会计报告期；会计期
iVVR$uzhH accounting policy 会计政策；会计方针
"Ar|i8^G3 accounting practice 会计惯例
5D-as9k* accounting principle 会计准则
x~m$(LT accounting record 会计记录
1f"}]MbLR accounting report 会计报告
3DCR n : Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A#G a!a Accounting Society of China 中国会计学会
mJ[_q > accounting statement 会计报表
$6ucz' accounting system 会计制度；会计系统
Y[VXx8"p accounting transaction 会计事项；帐务交易
,\\=f#c= accounting treatment 会计处理
t\2-7Ohj6 accounting year 会计年度
7N5M=f.DS( accretion 增值；添加
2A*,9S|Y accrual 应计项目；应累算数目
qUg/mdv& accrual basis 应计制；权责发生制
2w~Vb0 accrual basis accounting 应计制会计；权责发生制会计
z 36Y/{>[ accrue 应累算；应计
DHhty qm accrued benefit 应累算利益
V%t_,AT accrued charges 应计费用
?J+ *i
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iYdg1 accrued expenses 应累算费用
"-5FUKI- accrued interest payable 应付利息；应计未付利息
/r&4< @ accrued interest receivable 应收利息；应计未收利息
^[+2P?^K accrued right 累算权益
X rc{w Dn accruing profit 应累算的利润
1Qjc*+JzO. accumulated fiscal reserve 累积财政储备
Aj O{c=d accumulated profit 累积利润；滚存溢利
GsD?Z%t~% accumulated reserve 累积储备
cdI"=B+C\ accumulation of surplus income 累积收益盈余
z)eN M}cF acquired assets 既得资产
!6#.%"{- acquisition 收购；购置；取得
D4@(_ 6^ acquisition cost 购置成本
\O~WMN acquisition expenses 购置费用
uTl"4;&j acquisition of 100% interest 收购全部股权
OB+ cE4$ acquisition of control 取得控制权
P $r!u%W acquisition of fixed assets 购置固定资产
RN&8dsreZp acquisition of shell “买壳”
n(n7 "+B acquisition price 收购价
W=#jtU`:5 act of God 天灾
Y_XRf8Sw acting partner 执事合伙人
tqt~F2u active market 买卖活跃的市场；交投畅旺的市场；旺市
C.}ho.}
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ne[H `7c active trading 交投活跃
zQGj,EAM} actual circulation 实际流通
8H3O6ro actual cost 实际成本
ePSD#kY5 actual expenditure 实际开支；实际支出
hPKut x actual income 实际入息；实际收入；实际收益
Sl
\EPK ZD actual market 现货市场
ZY6%%7?1 actual price 现货价；实际价格
h,/3 } actual profit 实际利润
nAsc^ Yh actual quotation 实盘；实际价位；实际报价
2 0A:,pMb actual year basis 按实际年度计算
`"xzC $ actuals 实货
AO7X-, actuarial investigation 精算调查
27F:-C~.9 actuarial principle 精算原则
?Qpi(Czbpq actuarial report 精算师报告
Pi%-bD/w Actuarial Society of Hong Kong 香港精算学会
-H 5-6w$ actuarial valuation 精算师估值
l`:-B 'WM actuary 精算师
cvpZF5mL]U ad referendum agreement 暂定协议；有待覆核的协定
#m'+1 s L ad valorem duty 从价税；按值征税
~(cqFf ad valorem duty system 从价税制
+~;# !I@Di ad valorem fee 从价费
R^K:hKQ ad valorem tariff 从价关税
?.Ml P,/K additional allowance 额外免税额
I
wu^@ additional amount for unexpired risk 未过期风险的额外款额
LH~
t5 additional assessable profit 补加应评税利润
Ml_!)b additional assessment 补加评税
EY Z,GT-I additional commitment 额外承担
%!L*ec%, additional commitment vote 额外承担拨款
BK.RYSN additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
AUaupNN additional dependent parent allowance 供养父母额外免税额
Y~ OyoNu2 additional provision 额外拨款
Hxj8cX UF| additional stamp duty 附加印花税
d%1 Vby additional tax 补加税罚款；补加税款
7z 8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
6U] "i adjudged bankrupt 被裁定破产
fa/p adjudicated bankrupt 裁定破产人
$bk_%R}s adjudication fee 裁定费；评定印花税额手续费；评估契据费
<@v|~ AO4~ adjudication of bankruptcy 裁定破产；宣告破产
I=8MLv adjudication of insolvency 裁定无力偿还债务
j2 #B l adjusted actual 经调整的实数；调整后的实数
z)*\njYe adjusted current assets 经调整的流动资产；调整后的流动资产
DH4|lb} adjusted figure 经调整的数字；调整后的数额
; F jI!V adjusted liabilities 经调整的负债；调整后的负债
(`f)Tt=` adjusted loss 经调整的亏损；调整后的亏损
W6yz/{Rf adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
9:Z|Z? >? adjusted profit 经调整的利润；调整后的利润
pzDz@lAw R adjusted surplus 经调整的盈余额；调整后的盈余额
zOL*XZ0c adjusted value 经调整的价值；调整后的价值
N)YoWA>#bF adjustment 调整；修订；理算〔保险〕
uq]E^#^ adjustment centre 调剂中心
J aJyH%+$! adjustment lag 调整过程的时间差距；调整时差
Uetna!ABB adjustment mechanism 调整机制
XP@&I[J3sI adjustment of loss 亏损调整
DJH,#re> adjustment process 调整过程；调整程序
< 'r<MA< adjustment range 调整幅度
${7s"IX administered exchange rate 受管制汇率
yL3F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
95-%>?4 administration expenses 行政费用
1h ?:gOig administration fee 手续费；行政费
ze#ncnMo administration in bankruptcy 破产管理
(/J %Huy administration order 遗产管理令
{?uswbk. administrator 管理人；遗产管理人
4"V6k4i5 administrator of the estate 遗产管理人
U a>.k|>0 admission of debt 债项承认书
%VgK::)r admission of proof 接纳债权证明
R
# m1Aa advance 放贷款项；垫付款项；预支款项；预付款项
8t& 'Yk advance account 暂支帐目；预付款帐户
vg[zRWh8 advance compensation 预付补偿金
o){<PN |z advance from shareholder 股东垫款
4_vJ_H-mO, advance pending reimbursement 预支以待日后付还
q%Lw#f advanced economy 先进经济体系
`>{S ?t< advancement 预付；预付财产
Z
, 98 advances warrant 垫款令
7, :l\t advancing 贷出
c *P t ;m adverse balance 逆差
vb k4 adverse exchange 逆汇
;UWp0d %
advertisement addressed to shareholders 在报章刊登的致股东通告
yI$Mq R advice for collection 托收通知书
Y/34~lhyl advice of drawing 提款通知书；汇票通知书
VN<baK%] advice of payment 付款通知
U{-[lpd Advisory Committee [Securities and Futures Commission]
$
4A!Y 谘询委员会〔证券及期货事务监察委员会〕
i g:z[ k? Advisory Committee on Diversification 经济多元化谘询委员会
_K|?;j#x0k affidavit 誓章；遗产申报誓章
H?dEgubg7] affidavit of no receipt 述明无收款的誓章
%967#XI[y affiliate 联号；联营公司；附属公司
(I(k$g[ > affiliated company 附属公司；联号；联营公司
)K,F]fc+O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C0S^h<iSe* affordability 负担能力
S}$r>[t African Development Bank [AfDB] 非洲开发银行
oI}kH=<, after-acquired property 事后取得的财产
|tv"B@` after-hours dealing 市后交易
TJ: ]SB after-tax profit 税后盈利；税后利润；税后溢利
HPb] Zj agency agreement 代理协议
usEwm,b) agency expenses 代理机构的开支
D8>enum agency fee 代理费
Ix(?fO#uNF Agency Law 《代理法》
TjQvAkT agent 代理人；承销人
TF 'U agent of company 公司代理人
]UH`Pdlt agent's fee 代理人费；经纪费
cx}Q2 S aggregate 总计；总数；总体数字
~zS Cg|"r aggregate amount 总款额；总额
GN ! qyT aggregate assets and liabilities 总体资产与负债
_~q?_'kx aggregate at constant price 按固定价格计算的总体数字
wk6NG /< aggregate demand 总需求
&v"3*.org@ aggregate gross position 总持仓量
_U{zMVr aggregate limit 总限额
_)]+hUw Y aggregate of salaries tax 合计薪俸税
%{/%mJoX aggregate performance 总体表现；总体业绩
4O;OjUI0a aggregate supply 总体供应
RRGWC$> ? aggregate surplus 总盈余
]d a^xWK aggregate total 整体总额
1j :Wh aggregate value 总值；合计价值
zN{K5<7o aggregated basis 合计基准
;x:rZV/ aggregated net chargeable income 合计应课税入息实额
VxY+h` 4# aggregation 合并计算；合计；总和
-
/(s#D aggregation of incomes of husband and wife 夫妇入息合并计算
wMdal:n^ aggregation of property 财产的总和
:$_6SQ<? agio 差价；贴水
mwY
IJy[ 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》
[Z~ 2 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Qt,M!i, 《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》
]~6_ WE8L Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
] )F7) 《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》
^=:9)CNw( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=xNv\e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
!2z?YZhu agreement for a settlement 授产协议
0Tm R/uUT agreement for assignment 转让协议
Yr w$ agreement for sale 售卖协议；买卖协议
>0dv+8Mn agreement for sale and purchase 买卖协议
rHf&:~ agreement for the payment of interest 支付利息协议
.[Ap=UYI> agreement for the repayment of money 还款协议
Kh4$ wwn agreement of reinsurance 再保险协议
m! W3Cwz\& Agricultural Bank of China 中国农业银行
`E!N9qI?t$ air passenger departure tax 飞机乘客离境税
z81esXl Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{@<J _ A airport tax 机场税
= <j"M85. alcohol duty 酒精税
0]D{Va alienation 让与；让渡；转让
wtT}V=_ alimony 生活费；赡养费
t ^[8RhD All Ordinaries Index [AOI] 所有普通股指数
s TOa all risks 全险；综合险
h.!}3\Y All Sales Record for Stock Market 《股票市场成交报告》
DhX#E& Allied Capital Resources Limited 新联财务有限公司
% , N< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
52. >+GC allocation letter 拨款信件
/s-A?lw^2 allocation of fund 分配款项；预留款项
,^gyH
\ allocation of profit 利润分配；溢利分配
CH
fVQ|!\ allocation warrant 拨款令
M\Gdn92pd allotment 分配；配股
MwfOy@|N allotment notice 股份配售通知；配股通知
y$3;$ R^ allotment of shares 股份分配
-tnQCwq# allowable 可获宽免；免税的
'S2bp4G allowable business loss 可扣除的营业亏损
8/t$d#xHI allowable expenses 可扣税的支出
? tfT8$ allowance 免税额；津贴；备抵；准备金
]uspx [UIc allowance for debts 债项的免税额
_;4 [Q1 allowance for depreciation by wear and tear 耗损折旧免税额
XxDaz1 allowance for funeral expenses 殡殓费的免税额
'kYwz;gp allowance for inflation 为通货膨胀而预留的款项；通胀准备金
gPu2G/Y allowance for repairs and outgoings 修葺及支出方面的免税额
| A %<Z( allowance to debtor 给债务人的津贴
~>0qZ{3J_ alteration of capital 资本更改
H 33i*][H alternate trustee 候补受托人
wBQF~WY amalgamation 合并
+kq'+ Y7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`]LSbS ambit of charges 征税范围；收费范围
O$kq` '9
amended valuation 经修订的估值
w nTV|^Q American Commodities Exchange 美国商品交易所
c*`>9mv American Express Bank Limited 美国运通银行
zE)~0v4 American Stock Exchange 美国证券交易所
OEPa |rb amortization 摊销
c p t<WK} amount due from banks 存放银行同业的款项
PyA&ZkX> amount due from banks abroad 存放海外银行同业的款项
bln/1iS amount due from holding companies 控股公司欠款
N)S!7%ne amount due from local banks 存放本港银行同业的款项
*jMk/9oa<N amount due to banks 银行同业的存款
#q3l!3\mW amount due to banks abroad 海外银行同业的存款
M7>(hVEAW' amount due to holding companies 控股公司存款
eUl/o1~mXa amount due to local banks 本港银行同业的存款
_SACqamo5s amount due to outport banks 外埠银行同业的存款
"lNzGi-H amount for note issue 发行纸币的款额
^E6d`2w- amount of bond 担保契据的款额
c9j*n;Q amount of consideration 代价款额
>K# ,cxY amount of contribution 供款数额
!;6 Jng% amount of indebtedness 负债款额
\([ WH!7 amount of principal of the loan 贷款本金额
=SD\Q! fA amount of rates chargeable 应征差饷数额
NZN- ^ > amount of share capital 股本额
4f~["[ *ea amount of sums assured 承保款额
W>M~Sk$v amount of variation 变动幅度
\V2,pi8'v amount of vote 拨款数额
M=xQ=j? amount payable 应付款额
Dml*T( WM> amount receivable 应收款额
O[9-:,B{w Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0)9"M.AIvo analysis 分析
M[~{Vd ancillary risk 附属风险
1! p/6 annual account 周年帐目；周年帐目报表；年度决算；年结
i#X!#vyc annual accounting date 年结日期
hJ 5z/5aE; annual allowance 每年免税额；年积金；年度津贴；年津
A =Dhod annual balance 年度余额
bXYA5wG annual disposable income 每年可动用收入
@c'|Iqy` annual estimates 周年预算
7@a 0$c oP annual fee 年费
Sd IX-k . annual general meeting 周年大会
qQ7w&9r.M annual growth rate 年增率；每年增长率
(#q <\` annual long-term supplement 长期个案每年补助金
,pK| SL annual pensionable emolument 可供计算退休金的年薪
Ip}Vb6} annual report 年报
Lt#'W Annual Report on the Consumer Price Index 《消费物价指数年报》
v&g0ta @ annual return 周年报表；周年申报表；每年报税表格
oUx[+Gnv Annual Return Rules 《周年报表规则》
JO@ Bf annual review of consumer prices 每年消费物价回顾
">dq 0gD annual roll-forward basis 逐年延展方式
,pq{& A annual salary 年薪
[O-sV YB annual statement 年度报表；年度决算表
LF*Q! 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
y?30_#[dN annuitant 年金受益人
}tST)=M` annuity 年金
ly4Qg\l annuity contract 年金合约
+rNkN:/L annuity on human life 人寿年金
ID};<[ antecedent debt 先前的债项
>s*Drf X6 ante-dated cheque 倒填日期支票
&h$|j anticipated expenditure 预期开支
v4*rPG v anticipated net profit 预期纯利
Cd#E"dY6 anticipated revenue 预期收入
Q
|i9aE anti-inflation measure 反通货膨胀措施
Jd
3@cLCe- anti-inflationary stance 反通货膨胀立场
:ipoD%@ apparent deficit 表面赤字
OIaYHA apparent financial solvency 表面偿债能力
6k])Kl J2; apparent partner 表面合伙人
H D /5 !d application for personal assessment 个人入息课税申请书
lx,`hl% application of fund 资金应用
/jD-\,:L} application to release as liquidator and to destruct the books of accounts and documents
7CvD'QW / 申请免除清盘人职务及毁灭帐簿与文件
Sm3 u /w! appointed actuary 委任精算师
8zQfY^/{M appointed auditor 委任核数师；委任审计师
{^q)^<#JT appointed trustee 委任的受托人
y@vj;3: appointer 委任人
c^I0y! apportioned pro rata 按比例分摊
O ++/ry%k apportionment 分配；分摊
EU `T6M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
R U!?-#* apportionment formula 分摊方程式
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ak{js apportionment of estate duty 遗产税的分摊
T|'&K:[TJ appraisal 估价；评估
*FgJ|y6gk appreciable growth 可观增长
}HZ {(? appreciable impact 显着影响
A[/I#Im7 appreciable increase 可观增长
KS>$`ax, appreciation 增值；升值
O+ .*lo appreciation against other currencies 相对其他货币升值
zj M/M appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@Jv# fr appreciation tax 增值税
Sgj/s~j~1 appropriation 拨款；拨用；拨付
^)\+l%M appropriation account 拨款帐目
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jHU Appropriation Bill 拨款法案
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2: appropriation-in-aid system 补助拨款办法
`<vxG4=62\ approved assets 核准资产
K} x/ BhE+ approved basket stock 认可一篮子证券
ku.A|+Tn approved budget 核准预算
WfVMdwz= approved charitable donation 认可慈善捐款
a w$Y`6,S approved charitable institution 认可慈善机构
! *a[jhx approved currency 核准货币；认可货币
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X`K approved estimates 核准预算
9D4-^M:a approved estimates of expenditure 核准开支预算
;) pl {_ approved overseas insurer 核准海外保险人
.H;B=nd* approved overseas trust company 核准海外信托公司
Pz ~q%J approved pooled investment fund 核准汇集投资基金
-0|K,k approved provident fund scheme 认可公积金计划
xdF guV8 approved provision 核准拨款
#( uj$[o approved redeemable share 核准可赎回股份
__)qw# approved regional stock 认可地区性证券
@ ^. *$E5 approved retirement scheme 认可退休金计划
5 #uO'<2$ approved subordinated loan 核准附属贷款
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!oFg arbitrage 套戥；套汇；套利
X4I]9 t\ arbitrageur 套戥者；套汇者
XS/ n>C arbitrary amount 临时款项
f-+.;`H)T arrangement 措施；安排；协定
J:};n@< arrears 欠款
YX;nMyD?~ arrears of pay 欠付薪酬
`p|[rS> arrears of revenue 逾期未收税款；逾期未收的帐项
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@t W articles of association 组织章程；组织细则；组织章程细则
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zn3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5P\N"Yjx' ascertainment of profit 确定利润
AN10U;p/O "Asia Clear" “亚洲结算系统”
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f\0<- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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E 8D Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
TcZN % Asian Development Fund [ADF] 亚洲发展基金
QNJ\!+,HV Asian dollar bond 亚洲美元债券
ok DJ(AIV+ Asian dollar market 亚洲美元市场
uGCtLA+sL Asian dollar rate 亚洲美元利率
,9vJtP+T+! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
e wQe/Fq Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
u\5g3BH asked price 沽盘；喊价；索价；卖方报价
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u`;no assessable income 应评税入息
Q?]w {f( assessable loss 应评税亏损
sY^lQN assessable profit 应评税利润
@LC~*_y assessable value 应评税值
?Ccw4]YO,= assessed profit 估定利润
E0jUewG assessed value 经评估价值
-mC:r&Y>[ assessment 评税；评定；估价；评税单
J!<#Nc assessment number 评税编号；估价编号
aH^{Vv$]M@ assessment of additional tax 补加税评税
V0T<e H< assessment of performance 业绩评估；实绩评价
9<Ag1l Assessor 评税主任
x _|>n<Z asset price bubbles 资产价格泡沫
fp-m.d:| asset-backed securities 具资产保证的证券
*I/A,#4r assets accretion 资产增值
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Ty7lfSe assets and liabilities 资产与负债
& q L<C assets betterment statement 资产递增表；资产改进表
,5kv n assets lending 实物放款；有抵押贷款
DUo0w f#D^ assets of the company passing on the death 死者去世时转移的公司资产
##2`5i-x assets pledged as security for liabilities 用作负债抵押的资产
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h assets portfolio 资产投资组合
a+'}XEhSC: assets price 资产价格
Z?C4a } assets quality 资产质素
j $0zD:ppW assets realization 资产变现
rFO_fIJn o assets refinancing arrangement 资产再集资安排
%A=|'6)k2 assets securitization 资产证券化
gE1|lY$NL assets situated outside Hong Kong 在香港以外地方的资产
G V= OKf# assets stripping 削减资产；拆卖资产
' DeW<Sa~ assets value 资产值
t#{x?cF assignee 承让人
HoV{U zm assignment 转让；转让书；转让契
hw|t8 ShW assignment of interest 权益转让
3Cd<p[%3#, assignment of letters patent and trade mark 专利证书及商标转让
lh~<s2[R2 assignment of property 物业转让；物业转让书
W1;=J^<&1 assignment right 转让权
{sl~2#,}b1 assignor 转让人
' #KA+? @ associate 有联系的人；有关连人士；相联者；合伙人；联系人
nrF!;:x Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
PRZ8X{h associate member 附属会员
) ph30B associated body corporate 相联法人团体
K,G,di associated company 相联公司；联属公司
Yu1Q cFuy associated corporation 相联法团
),M U+ *` Association of Chartered Certified Accountants [ACCA] [United Kingdom]
48:liR 公认会计师公会〔英国〕
OCwW@OC + Association of Futures Exchange Brokers 香港期货经纪协会
A0UV+ -PP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
\u{Jf'g association of underwriters 承保人组织
2'|XtSj assumption of control 接管
CH55K [{< assurance 担保；保险；转易；转易书
F:M/z# :~ assurance of interest 权益的转易
8 NxUx+] at 19XX price 按一九ＸＸ年价格计算
u/;_?zI at a discount 按赔价计算；按贴水价格计算；打折扣
avmcGyL at a premium 按溢价计算；按升水价格计算
>G<4R o" at call 通知付款；按通知
<|B$dz?r at constant market price 按固定市价计算
vNPfUEn A at constant price 按固定价格计算
A\Lr<{Jh at cost 按成本计算
5Ws5X_?d at current market price 按当时市价计算；按现时市价计算
YfV"_G.ad| at current price 按当时价格计算；按现时价格计算
[y_yPOv at factor cost 按要素成本计算；按生产要素成本计算
cO8`J&EK at money-of-the-day price 按付款当日价格计算
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$>n*/ at or better 按指定或较佳价位〔买卖指令〕
^8b~ZX at par 按面值计算；平价
KSF5)CZ5 at sight 见票即付
qK{| Q at the close 按收市盘
\)uy"+ Z` at the opening 按开市盘
j kZ_c! attestation 见证；见证条款
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Sc at-the-money option 平价期权
Nn"[GB attorney 受权人；受托代表人
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(Y% attornment 新拥有人承认书
pJ` M5pF attributable profit 可归属利润
*4i) aj attributable share value 可归属股份价值
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/P Auckland Stock Exchange 奥克兰证券交易所
7,i}M auction 拍卖
Ub0hISA auctioneer 拍卖商
rjmKe*_1V audit 审计；核数
vy M E Audit Commission 审计署
Mp *S +Plp Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Ywj=6 + ; 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〕
>m}U|#;W audit review 帐目审查
nkKiYr Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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h o audited account 审计帐目；经审计的帐目
j\^0BTZ audited annual account 经审计的周年帐目
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audited balance sheet 经审计的资产负债表
9Tgl/}q) auditor 核数师；核数主任；审计师
dDuT,zP auditor's certificate 核数师证明书；审计师证明书
dQoZh E auditor's report 核数师报告；审计师报告
ZS&n,<a5L} Aussie bond 澳元债券
QHt;c austerity budget 紧缩预算
4?#0fK Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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.;1 Australia All Ordinaries Index 澳洲所有普通股票指数
i[:S *`@S Australian Dollar [AUD] 澳元
|4UU`J9M Australian Options Market 澳大利亚期权市场
3Y\7+975m Australian Securities Commission 澳洲证券事务监察委员会
:NB,Dz+i Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*cjH]MQ0Ak Australian Stock Exchange 澳大利亚证券交易所
K3eYeXV Austrian Schilling [ATS] 奥地利先令
R&z) authentication 认证；鉴证
]dX HjOpA authority to purchase 委托购买证；委购书
}uI(D&?+h authorization 认可；核准；授权；授权书
@W\y#5"B authorization by direction 指示授权
kI|Vv90l authorization by instruction 指令授权
tMN^"sjf* authorization by warrant 令状授权
G2FP|mf, authorization of unit trust 单位信托的认可
}yCw| B|a authorized agent 指定代理人
J 4$^Hr authorized capital 法定资本
_$<Q$P6y authorized clerk 出市员
+O< 0q "E authorized dealer 认可交易商
N4 O'{ authorized financial institution 认可财务机构
9N H"Ik* authorized fund 认可基金
A#s`!SNv authorized fund house 获授权的基金公司；认可基金公司
_Qy3A T~ authorized institution 认可机构
jL$&]sQ`O) authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*>Z| !{bI authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
UWdPB2x[ authorized insurer 获授权保险人；获认可承保人
uV]4C^k;`[ authorized investment 特准投资项目
O<3i6 authorized person 获授权人
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pOP authorized representative 获授权代表
#+V5$ authorized share capital 法定股本
!/4f/g4Ze automated quotation system 自动报价系统
\V@Hf"=j Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
s*R \!L 自动交易系统〔香港期货交易所有限公司〕
7m;2M]BRi automatic adjustment mechanism 自动调整机制
} z4=3 ' automatic adjustment system 自动调整系统
)7m X]@ Automatic Clearing House 自动票据交换所
#4(/#K 1j automatic exchange rates accumulation system 自动化汇率累集系统
GW ]E,a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
gf!hO$sQ3 automatic teller machine [ATM] 自动柜员机
2#4_ /5(j* autopay 自动转帐
@MfuV4* available assets 可用资产
CIt>D'/YT available fiscal reserve 现存财政储备
xF)AuGdp\ available profit 可用利润
ETP}mo Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
VjU;[ average 平均；平均数；海损
aq[ ;[$w average basic salary 平均基本薪金
eSZS`(#!( average consumer expenditure 平均消费开支；一般消费开支
3F,$} r# average cost 平均成本
#C?T average cost of land production 增辟土地平均成本
%Z-^Bu8;y average daily turnover 平均每日成交额
-GkNA"2M[ average daily wage rate 平均每日工资率
a a<9%j average expenditure pattern 平均开支模式
rs0 1@ average growth rate 平均增长率
9X8{"J average net fixed assets 固定资产平均净值
L&1VPli average of relatives 相对价格平均数
z\Y+5< a average price 平均价格
~mc7O average propensity to consume 平均消费倾向；一般消费倾向
EAQg4N:D7L average propensity to save 平均储蓄倾向；一般储蓄倾向
bS{7 * S average rate 平均率
vjG:
1|*e average revenue 平均收入；平均收益
so|5HR| average stock 平均库存；平均存货
1xM'5C?~7 average yearly rent 平均年租
tE0DST/ avoidance of double taxation 避免双重课税
!j8h$+:K avoidance of tax 避税
