A:
,-XJ@@2gM A share Ａ股；甲类股份
]Zf@ NY abatement of tax 减税；减扣免税额
.W+ F<] r ABN AMRO Bank N.V. 荷兰银行
d#eHX|+ above-the-line expenditure 线上项目支出；经常预算支出
XU#nqvS` . above-the-line receipt 线上项目收入；经常预算收入
^(0tNX/XD ABSA Asia Limited 南非联合亚洲有限公司
OWK)4[HY( absolute change 绝对数值变更
\T_?<t,UT absolute expenditure 实际开支
HG%H@uK absolute guideline figure 绝对准则数字
IJn r^S8 absolute interest 绝对权益
J}.y+b>8\ absolute order of discharge 绝对破产解除令
f-tV8 absolute profit margin 绝对利润幅度
6)eU &5z1? absolute value 实值；绝对值
=w.#j-jR absolutely vested interest 绝对既得权益
g loo] .z absorbed cost 已吸收成本；已分摊成本
G r;~P* absorption 吸收；分摊；合并
(A*r&Ak[ absorption rate 吸收率；摊配率；分摊率
"Rp ]2'? ACB Finance Limited 亚洲商业财务有限公司
$ u4esg acceptable form of reciprocity 合理的互惠条件
nA] dQ+5sT acceptable rate 适当利率；适当汇率
C"IP1N acceptance agreement 承兑协议
Hvq< _&2 acceptance for honour 参加承兑
7=ZB;(`L1 acceptor 承兑人；接受人；受票人
[]Z| *+=Q acceptor for honour 参加承兑人
(;T; ?v`- accident insurance 意外保险
GZc%* Accident Insurance Association of Hong Kong 香港意外保险公会
::vw 1Es accident insurance scheme 意外保险计划
+G_6Ek4 accident year basis 意外年度基准
B!le=V, @, accommodation 通融；贷款
=P+S]< O accommodation bill 通融票据；空头票据
2/B Flb accommodation party 汇票代发人
#1zWzt|DW account balance 帐户余额；帐户结余
_+8$=k2nM account book 帐簿
}#
-N7=h account collected in advance 预收款项
J 6S account current book 往来帐簿
I#Tl account of after-acquired property 事后取得的财产报告
Hf
%;FaJ= account of defaulter 拖欠帐目
r`cCHZo/V account payable 应付帐款
b@f. Kd7I account payee only [A/C payee only] 只可转帐；存入收款人帐户
c uR|cUK account receivable 应收帐款
&T}v1c7) account receivable report 应收帐款报表
U<r<$K account statement 结单；帐单；会计财务报表
&fj&UB A account title 帐户名称；会计科目
&K^h'>t' accountant's report 会计师报告
kkrQ;i)Z Accountant's Report Rules 会计师报告规则
_ }!Q4K accounting and auditing procedure 会计与审计程序；会计与核数程序
j <+iL]b Accounting Arrangements 《会计安排》
$} k"wI[ accounting basis 会计基础
JPUDn Pr accounting by Official Receiver 破产管理署署长呈交的帐目
S&]:=He Accounting Circular 《会计通告》
@ z# k~ accounting class 会计类别
SAG) vmm accounting date 记帐日期；会计结算日期
(>0d+ KT accounting for money 款项核算
-lMC{~h\(S Accounting Officer 会计主任
nwN<Q\]S accounting period 会计报告期；会计期
KX<RD|= accounting policy 会计政策；会计方针
%1HW
) 7 accounting practice 会计惯例
xm YA/wt8 accounting principle 会计准则
cp?`\P accounting record 会计记录
f8?K_K;\ accounting report 会计报告
<$D)uY K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
FZA8@J|Q4 Accounting Society of China 中国会计学会
XpH[SRUx accounting statement 会计报表
de1& accounting system 会计制度；会计系统
i}<R >]S accounting transaction 会计事项；帐务交易
SsznV}{^ accounting treatment 会计处理
mk4%]t" accounting year 会计年度
jd2Fh) :q accretion 增值；添加
m2|0<P@k! accrual 应计项目；应累算数目
!gf&l ^) accrual basis 应计制；权责发生制
u>S&?X'a accrual basis accounting 应计制会计；权责发生制会计
]NAPvw#p accrue 应累算；应计
O~,^x$v e accrued benefit 应累算利益
X\%],"9% accrued charges 应计费用
{b<8Z*4W accrued cumulative preference share dividend 应累算的累积优先股股息
{.,OPR"\ accrued expenses 应累算费用
ydns_ Z accrued interest payable 应付利息；应计未付利息
TTE#7\K~B accrued interest receivable 应收利息；应计未收利息
+]]wf'w accrued right 累算权益
g'Xl>q accruing profit 应累算的利润
7FDraEr#f accumulated fiscal reserve 累积财政储备
T>uLqd{hH accumulated profit 累积利润；滚存溢利
F'j:\F6C; accumulated reserve 累积储备
) edM@beY_ accumulation of surplus income 累积收益盈余
}(tGjx] acquired assets 既得资产
Wt3\&.n acquisition 收购；购置；取得
6!"15dPN acquisition cost 购置成本
N M8 F acquisition expenses 购置费用
Z@ws,f^e acquisition of 100% interest 收购全部股权
?|hzAF"U acquisition of control 取得控制权
e#'`I^8l acquisition of fixed assets 购置固定资产
KFV]2mFN acquisition of shell “买壳”
-~(0:@o ; acquisition price 收购价
u8 <=FV3 act of God 天灾
@6D<D6` acting partner 执事合伙人
9i`LOl:; active market 买卖活跃的市场；交投畅旺的市场；旺市
tIr66'8 active partner 积极参与的合伙人
3mJHk<m8T active trading 交投活跃
]owH [wvX actual circulation 实际流通
A:NY:#uC actual cost 实际成本
>Le
mTr actual expenditure 实际开支；实际支出
Dea; 9O actual income 实际入息；实际收入；实际收益
F'#3wCzt actual market 现货市场
Q49 |,ou[H actual price 现货价；实际价格
[#Yyw8V#< actual profit 实际利润
v l*RRoJ actual quotation 实盘；实际价位；实际报价
;OKQP~^iH2 actual year basis 按实际年度计算
, Xh4(Gn#b actuals 实货
d=5D 9' + actuarial investigation 精算调查
i5n 'f6C actuarial principle 精算原则
QHM39Eu] actuarial report 精算师报告
@P. l8|w Actuarial Society of Hong Kong 香港精算学会
vGAPQg6* actuarial valuation 精算师估值
?APzx@$D. actuary 精算师
W"Rii]GK" ad referendum agreement 暂定协议；有待覆核的协定
z H \*v' ad valorem duty 从价税；按值征税
'QV 4 =h` ad valorem duty system 从价税制
~ 0} eNz* ad valorem fee 从价费
%d7iQZb> ad valorem tariff 从价关税
ZbGyl}8ua additional allowance 额外免税额
isd[l-wAmf additional amount for unexpired risk 未过期风险的额外款额
Ka{Iue Ss additional assessable profit 补加应评税利润
R #ZDB]2 additional assessment 补加评税
Yj"UD:p additional commitment 额外承担
=[k9{cVW additional commitment vote 额外承担拨款
#YNb&K
n additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-Qgfo|po additional dependent parent allowance 供养父母额外免税额
cu"%>>, , additional provision 额外拨款
m:41 zoV additional stamp duty 附加印花税
P L Y7qM w additional tax 补加税罚款；补加税款
3|?fGT;P Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
* m"mt adjudged bankrupt 被裁定破产
4YCGh adjudicated bankrupt 裁定破产人
8zGzn%^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
82=][9d # adjudication of bankruptcy 裁定破产；宣告破产
1Jd: %+T adjudication of insolvency 裁定无力偿还债务
RTU :J67E adjusted actual 经调整的实数；调整后的实数
S; c=6@" adjusted current assets 经调整的流动资产；调整后的流动资产
{l6] O adjusted figure 经调整的数字；调整后的数额
)b7mzDp( adjusted liabilities 经调整的负债；调整后的负债
d G rA 18 adjusted loss 经调整的亏损；调整后的亏损
p>zE/Pw~ 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
g<C})84y3 adjusted profit 经调整的利润；调整后的利润
z]WT>4 adjusted surplus 经调整的盈余额；调整后的盈余额
m,KY_1%M adjusted value 经调整的价值；调整后的价值
;PHnv5 x@f adjustment 调整；修订；理算〔保险〕
0I _;?i adjustment centre 调剂中心
-?(RoWv@X& adjustment lag 调整过程的时间差距；调整时差
wLO/2V}/ adjustment mechanism 调整机制
Kq?7#,_ adjustment of loss 亏损调整
4J_%quxO adjustment process 调整过程；调整程序
Rk=B; adjustment range 调整幅度
q38; w~H administered exchange rate 受管制汇率
)6j:Mbz Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+?<jSmGW administration expenses 行政费用
g\.N>P@Bu administration fee 手续费；行政费
v\ox:C administration in bankruptcy 破产管理
X "0Q) administration order 遗产管理令
f/B--j q administrator 管理人；遗产管理人
9j"\Lr*o " administrator of the estate 遗产管理人
Z~|J"2. admission of debt 债项承认书
QE gv,J{ admission of proof 接纳债权证明
b?$09,{0 advance 放贷款项；垫付款项；预支款项；预付款项
8j$q %g advance account 暂支帐目；预付款帐户
6vA5L_ advance compensation 预付补偿金
yR!>80$j advance from shareholder 股东垫款
; M(}fV] advance pending reimbursement 预支以待日后付还
[Ok 8l=' advanced economy 先进经济体系
>H1d9y +Z advancement 预付；预付财产
s`B'vyoaa advances warrant 垫款令
[GuDMl3hC advancing 贷出
\f
LBw0 adverse balance 逆差
C;5}/J^E adverse exchange 逆汇
1fy{@j(W advertisement addressed to shareholders 在报章刊登的致股东通告
UE4#j \ advice for collection 托收通知书
pUr[MnQLf advice of drawing 提款通知书；汇票通知书
7" [;M advice of payment 付款通知
LZVO9e] Advisory Committee [Securities and Futures Commission]
x\DkS,O 谘询委员会〔证券及期货事务监察委员会〕
' 7A7HDJ Advisory Committee on Diversification 经济多元化谘询委员会
_#O?g=1 affidavit 誓章；遗产申报誓章
> +#[ O " affidavit of no receipt 述明无收款的誓章
J W\"S affiliate 联号；联营公司；附属公司
+Xp;T`,v affiliated company 附属公司；联号；联营公司
{5udol5? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
jveRiW @ affordability 负担能力
@\y7
9 FX African Development Bank [AfDB] 非洲开发银行
P1QJ'eC;T after-acquired property 事后取得的财产
{dwV-qz after-hours dealing 市后交易
q T].,? after-tax profit 税后盈利；税后利润；税后溢利
`9+EhP$RS agency agreement 代理协议
-?RQ%Ue agency expenses 代理机构的开支
s]iOC6v agency fee 代理费
@_Zx'mTI Agency Law 《代理法》
,ln uu agent 代理人；承销人
yFt7fdl2 agent of company 公司代理人
DX"; v
J agent's fee 代理人费；经纪费
WI6E3,ejB1 aggregate 总计；总数；总体数字
K*9b `% aggregate amount 总款额；总额
b wJi[xF aggregate assets and liabilities 总体资产与负债
n@Ag`} aggregate at constant price 按固定价格计算的总体数字
CnH
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>{ S $0D aggregate gross position 总持仓量
/aqN` aggregate limit 总限额
$D5U# aggregate of salaries tax 合计薪俸税
h +UscdU l aggregate performance 总体表现；总体业绩
l8-jFeeMd aggregate supply 总体供应
k)p y\ aggregate surplus 总盈余
`<zb aggregate total 整体总额
2M?lgh4" aggregate value 总值；合计价值
{nefS\# { aggregated basis 合计基准
.6 NS t aggregated net chargeable income 合计应课税入息实额
=T)2wc XBB aggregation 合并计算；合计；总和
lt4jnV2"a aggregation of incomes of husband and wife 夫妇入息合并计算
fn OkH aggregation of property 财产的总和
^wa9zs2s;/ agio 差价；贴水
<k](s 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》
0EOX@;} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
q4i8Sp> 《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》
j6vZ{Fx;w Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$:[BB ,$ 《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》
#!jRY!2Vt Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
>!1 f` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
s8[9YfuW agreement for a settlement 授产协议
e<4z) agreement for assignment 转让协议
?+5 {HFx agreement for sale 售卖协议；买卖协议
I_G>W3 agreement for sale and purchase 买卖协议
!&O/7ywe agreement for the payment of interest 支付利息协议
A#X.c= agreement for the repayment of money 还款协议
*BsDHq-F~ agreement of reinsurance 再保险协议
C|\^uR0 Agricultural Bank of China 中国农业银行
d~jtWd|? air passenger departure tax 飞机乘客离境税
2\{uq v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Db=>7@h3C airport tax 机场税
e: LZ s0 alcohol duty 酒精税
$ud>Z;X=P alienation 让与；让渡；转让
1gm/{w6O alimony 生活费；赡养费
~8t}*oV All Ordinaries Index [AOI] 所有普通股指数
l;*l PRoW, all risks 全险；综合险
GB?#1|, All Sales Record for Stock Market 《股票市场成交报告》
\GvY`kt3 Allied Capital Resources Limited 新联财务有限公司
rA,Y_1b * all-items index [Consumer Price Index] 总指数〔消费物价指数〕
d7J[ .^\ allocation letter 拨款信件
@>2 rz allocation of fund 分配款项；预留款项
V6MT > T allocation of profit 利润分配；溢利分配
93IOG{OAY allocation warrant 拨款令
3:joSQa allotment 分配；配股
)8 :RiG2B allotment notice 股份配售通知；配股通知
xH_ie allotment of shares 股份分配
xY0QGQc a allowable 可获宽免；免税的
N!B Oq`#da allowable business loss 可扣除的营业亏损
x7Rq|NQ allowable expenses 可扣税的支出
t;dQ~e20 allowance 免税额；津贴；备抵；准备金
s}#[*WOc allowance for debts 债项的免税额
R+K&<Rz allowance for depreciation by wear and tear 耗损折旧免税额
x}<G!*3 allowance for funeral expenses 殡殓费的免税额
o:8S$F`O@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xd fvme[ allowance for repairs and outgoings 修葺及支出方面的免税额
8EG8!,\I allowance to debtor 给债务人的津贴
Cw[Od"B\?U alteration of capital 资本更改
9/daRq$ alternate trustee 候补受托人
hcd>A vC8 amalgamation 合并
(1SO;8k\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:Q
?J}N ambit of charges 征税范围；收费范围
5**5b9bj-9 amended valuation 经修订的估值
on;sq8 ; American Commodities Exchange 美国商品交易所
fsJTwSI[" American Express Bank Limited 美国运通银行
# )mkD4 American Stock Exchange 美国证券交易所
[gkRXP[DGs amortization 摊销
A
Ok7G?Y amount due from banks 存放银行同业的款项
h0 GdFWN amount due from banks abroad 存放海外银行同业的款项
92aDHECo amount due from holding companies 控股公司欠款
4 u y @ { amount due from local banks 存放本港银行同业的款项
@@/'b ' amount due to banks 银行同业的存款
9`C iE amount due to banks abroad 海外银行同业的存款
$qtU amount due to holding companies 控股公司存款
|369@un6 amount due to local banks 本港银行同业的存款
O\?5#. amount due to outport banks 外埠银行同业的存款
IEoR7: amount for note issue 发行纸币的款额
;}eEG{` Y amount of bond 担保契据的款额
A,lw-(.z4Z amount of consideration 代价款额
&lh_-@Xz amount of contribution 供款数额
|:=b9kv amount of indebtedness 负债款额
!|<f%UO amount of principal of the loan 贷款本金额
*K jVPs amount of rates chargeable 应征差饷数额
pm W6~%}* amount of share capital 股本额
t6bWSz0 amount of sums assured 承保款额
I0l.KiBm amount of variation 变动幅度
nhP~ jJn amount of vote 拨款数额
I "Q9W|J_& amount payable 应付款额
ccN &h amount receivable 应收款额
/cL9 ?k;o Amsterdam Stock Exchange 阿姆斯特丹证券交易所
NkA6Cp[Q,1 analysis 分析
h`EH~ W0:z ancillary risk 附属风险
<[ 3lV)~t annual account 周年帐目；周年帐目报表；年度决算；年结
)1Ma~8Y%r annual accounting date 年结日期
TFJ{fLG annual allowance 每年免税额；年积金；年度津贴；年津
oj^5G
]_ < annual balance 年度余额
K SgQ:_u4} annual disposable income 每年可动用收入
X[~f:E[1J annual estimates 周年预算
*]:G7SW{ annual fee 年费
+A'q#~yILa annual general meeting 周年大会
`z$u w
annual growth rate 年增率；每年增长率
v;bM.OL annual long-term supplement 长期个案每年补助金
-Ty<9(~S annual pensionable emolument 可供计算退休金的年薪
EAC(^+15K annual report 年报
uF ]D Annual Report on the Consumer Price Index 《消费物价指数年报》
#>E3' 5b annual return 周年报表；周年申报表；每年报税表格
&Qtp"#{ Annual Return Rules 《周年报表规则》
f=_Bx2ub annual review of consumer prices 每年消费物价回顾
b#F k >j annual roll-forward basis 逐年延展方式
KtfkE\KP annual salary 年薪
)-Mn"1ia annual statement 年度报表；年度决算表
do=x 9k@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
UPVO~hB; annuitant 年金受益人
'#McY'.D T annuity 年金
KM_)7?` annuity contract 年金合约
[]=FZ`4 annuity on human life 人寿年金
C Nz SBm antecedent debt 先前的债项
cy & ante-dated cheque 倒填日期支票
yRq8;@YGY anticipated expenditure 预期开支
u]1-h6 anticipated net profit 预期纯利
AF*ni~ anticipated revenue 预期收入
*C3uMiz anti-inflation measure 反通货膨胀措施
^ Kw&=u anti-inflationary stance 反通货膨胀立场
a8bX"#OR&N apparent deficit 表面赤字
u,Q_WR-wJ apparent financial solvency 表面偿债能力
JO& ;bT< apparent partner 表面合伙人
aR="5{en{: application for personal assessment 个人入息课税申请书
{hs 2?#p application of fund 资金应用
9LqMQv"xW application to release as liquidator and to destruct the books of accounts and documents
Ypn%[sSOp 申请免除清盘人职务及毁灭帐簿与文件
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c%eZ appointed actuary 委任精算师
c6 ?c>*z appointed auditor 委任核数师；委任审计师
V(lK`dY appointed trustee 委任的受托人
GG@I!2,_ appointer 委任人
gfdPx: 7^ apportioned pro rata 按比例分摊
[Q7->Wo|S: apportionment 分配；分摊
k lP{yxU'n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
xI`Uk8- 8 apportionment formula 分摊方程式
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]T77r apportionment of estate duty 遗产税的分摊
= A0"0D{\ appraisal 估价；评估
@sB}q 6> appreciable growth 可观增长
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Q appreciable impact 显着影响
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8(vC jL appreciation 增值；升值
dt-Qu},8- appreciation against other currencies 相对其他货币升值
0^<Skm27" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4hsPbUx9 appreciation tax 增值税
/@9-!cL appropriation 拨款；拨用；拨付
.^[fG59 appropriation account 拨款帐目
Jo7fxWO_g Appropriation Bill 拨款法案
DU/9/ I?~ appropriation-in-aid system 补助拨款办法
]b0zkoD9< approved assets 核准资产
nu4 69 approved basket stock 认可一篮子证券
t5ny"k! approved budget 核准预算
IKMs Y5i approved charitable donation 认可慈善捐款
36kc4= approved charitable institution 认可慈善机构
Q oW ( tM approved currency 核准货币；认可货币
dT0^- XSY approved estimates 核准预算
vWqyZ-p,q approved estimates of expenditure 核准开支预算
aWHd}% approved overseas insurer 核准海外保险人
2p$n*|T&c approved overseas trust company 核准海外信托公司
\yJZvhUk approved pooled investment fund 核准汇集投资基金
v{mv*`~nA\ approved provident fund scheme 认可公积金计划
EFa{O`_@U approved provision 核准拨款
P|unUW(P approved redeemable share 核准可赎回股份
"x e7Dl approved regional stock 认可地区性证券
4cXAT9 approved retirement scheme 认可退休金计划
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a"0$ approved subordinated loan 核准附属贷款
}|H w0z P. arbitrage 套戥；套汇；套利
q5:0&:m$4$ arbitrageur 套戥者；套汇者
wo7N7R5 arbitrary amount 临时款项
8~&F/C * arrangement 措施；安排；协定
6pM "h5hA arrears 欠款
W\I$`gyC/ arrears of pay 欠付薪酬
4)z3X\u|Z2 arrears of revenue 逾期未收税款；逾期未收的帐项
T8,k7 7 articles of association 组织章程；组织细则；组织章程细则
ALE808;| Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
tIi!* u
ascertainment of profit 确定利润
)^jQk fL "Asia Clear" “亚洲结算系统”
nu 4Pc Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zVp[YOS&c Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
jGk7=}nw Asian Development Fund [ADF] 亚洲发展基金
^#a#<8Jz Asian dollar bond 亚洲美元债券
VRtbHam Asian dollar market 亚洲美元市场
&%| xc {i Asian dollar rate 亚洲美元利率
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9=\/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
R7E] *:0} Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rtB |N- asked price 沽盘；喊价；索价；卖方报价
?Ia4H assessable income 应评税入息
/p"U assessable loss 应评税亏损
g6rv`I $l assessable profit 应评税利润
R E ![O assessable value 应评税值
D u) B9s assessed profit 估定利润
4/*]` assessed value 经评估价值
E p^B,;~ assessment 评税；评定；估价；评税单
Kwy1SyU assessment number 评税编号；估价编号
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n^ T+2 assessment of additional tax 补加税评税
~fyF&+ibp' assessment of performance 业绩评估；实绩评价
#@nZ4=/z Assessor 评税主任
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t^r1j asset price bubbles 资产价格泡沫
EH H|4;P6 asset-backed securities 具资产保证的证券
IT8B~I\OY assets accretion 资产增值
QT`fix{ assets and liabilities 资产与负债
pu\b`3C( assets betterment statement 资产递增表；资产改进表
#D!$~ h&i assets lending 实物放款；有抵押贷款
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jrv'f assets of the company passing on the death 死者去世时转移的公司资产
S 3 {D n assets pledged as security for liabilities 用作负债抵押的资产
98D{{j92 assets portfolio 资产投资组合
X?KGb{ assets price 资产价格
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h^WTysBn assets quality 资产质素
2B6^ ]pSk assets realization 资产变现
`y1BTe & assets refinancing arrangement 资产再集资安排
aj&\CJ assets securitization 资产证券化
@;||p eU assets situated outside Hong Kong 在香港以外地方的资产
`^O'V}T assets stripping 削减资产；拆卖资产
hWe}' L- assets value 资产值
{@Blj3 ;w} assignee 承让人
X }m7@r@ assignment 转让；转让书；转让契
'9^E8+=| assignment of interest 权益转让
}R`8h&J assignment of letters patent and trade mark 专利证书及商标转让
! a86iHU assignment of property 物业转让；物业转让书
=L:[cIRrT; assignment right 转让权
<2n'}&F assignor 转让人
Wl,%&H2S< associate 有联系的人；有关连人士；相联者；合伙人；联系人
I 'x$,s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Q<z)q<e associate member 附属会员
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zd. associated body corporate 相联法人团体
a^@ + %?X associated company 相联公司；联属公司
5? ^]1P_ associated corporation 相联法团
0w^jls Association of Chartered Certified Accountants [ACCA] [United Kingdom]
I|$'Q$m~ 公认会计师公会〔英国〕
WEno+Z~=1' Association of Futures Exchange Brokers 香港期货经纪协会
%0NL Rfp Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;])I>BT[ association of underwriters 承保人组织
d z8-): assumption of control 接管
V78Mq:7d assurance 担保；保险；转易；转易书
x*:n4FZ7b assurance of interest 权益的转易
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o at 19XX price 按一九ＸＸ年价格计算
!?yxh/>lM at a discount 按赔价计算；按贴水价格计算；打折扣
^%-NPo< at a premium 按溢价计算；按升水价格计算
G=vN;e_$_b at call 通知付款；按通知
g<M0|eX@~ at constant market price 按固定市价计算
eT;AAGql at constant price 按固定价格计算
?(]a*~rx at cost 按成本计算
l #b:^3 at current market price 按当时市价计算；按现时市价计算
4+)Z k$E at current price 按当时价格计算；按现时价格计算
7 2`/d` at factor cost 按要素成本计算；按生产要素成本计算
j6` 6+W=S( at money-of-the-day price 按付款当日价格计算
$B<~ 0'6} at or better 按指定或较佳价位〔买卖指令〕
ZQ@3 P7T at par 按面值计算；平价
7 TP$ at sight 见票即付
#g,H("Qy({ at the close 按收市盘
AzZi{Q ? at the opening 按开市盘
pMOD\J:l, attestation 见证；见证条款
N[>:@h at-the-money option 平价期权
"_t4F4z attorney 受权人；受托代表人
X8 8F >1} attornment 新拥有人承认书
cvxIp#FbW attributable profit 可归属利润
,&0Z]* attributable share value 可归属股份价值
`$H7KI G Auckland Stock Exchange 奥克兰证券交易所
Xu6jHJ@ x auction 拍卖
JFe4/
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g .3 f2w audit 审计；核数
$,!hD\a Audit Commission 审计署
p#)e:/Qy Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
,Ak ^nX 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{VL\ g) audit review 帐目审查
m^ z,,t9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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9WawI audited account 审计帐目；经审计的帐目
X#VEA=4 { audited annual account 经审计的周年帐目
A5+q^t} audited balance sheet 经审计的资产负债表
;.\g-`jb auditor 核数师；核数主任；审计师
r8sdzz% auditor's certificate 核数师证明书；审计师证明书
q5!0\ o: auditor's report 核数师报告；审计师报告
/\~l1.6` Aussie bond 澳元债券
R;%^j=Q austerity budget 紧缩预算
n>n"{! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
EVWA\RO'\ Australia All Ordinaries Index 澳洲所有普通股票指数
{K+.A 9! Australian Dollar [AUD] 澳元
se!g4XEWD Australian Options Market 澳大利亚期权市场
YRXK@'[= Australian Securities Commission 澳洲证券事务监察委员会
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AYt*'Zeg!s Australian Stock Exchange 澳大利亚证券交易所
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aN8 Austrian Schilling [ATS] 奥地利先令
b"^\)|*4; authentication 认证；鉴证
Xp#~N_S$ authority to purchase 委托购买证；委购书
/GyEV Cc authorization 认可；核准；授权；授权书
ZH% we authorization by direction 指示授权
Ohc^d"[7 authorization by instruction 指令授权
hRk,vB ] authorization by warrant 令状授权
_<XgC\4O| authorization of unit trust 单位信托的认可
k/U>N|5 authorized agent 指定代理人
B+|IZo R authorized capital 法定资本
2f `&WUe authorized clerk 出市员
$%B5$+ authorized dealer 认可交易商
kw3 +>{\ authorized financial institution 认可财务机构
aJa.U^1{ authorized fund 认可基金
{QMN=O&n authorized fund house 获授权的基金公司；认可基金公司
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3G:0xF authorized institution 认可机构
WB a /IM authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
xwi!:PAf,o authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
R<>tDwsZGa authorized insurer 获授权保险人；获认可承保人
z[*zuo authorized investment 特准投资项目
KA?v.s authorized person 获授权人
& wOE\TCL authorized representative 获授权代表
8' +7i8e authorized share capital 法定股本
X t\Dy automated quotation system 自动报价系统
QOd!]*W`?m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Gj)uy jct 自动交易系统〔香港期货交易所有限公司〕
* ]>])ms) automatic adjustment mechanism 自动调整机制
9+t =| automatic adjustment system 自动调整系统
K,6OGsh Automatic Clearing House 自动票据交换所
C]M7GHe1q automatic exchange rates accumulation system 自动化汇率累集系统
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Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o7J{+V automatic teller machine [ATM] 自动柜员机
E_]k>bf\ autopay 自动转帐
| g+! available assets 可用资产
PF m \[2 available fiscal reserve 现存财政储备
)}q uw"H available profit 可用利润
g(nK$ ,c Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0j uDuE? average 平均；平均数；海损
(V8?,G > average basic salary 平均基本薪金
%TDXF_.[ average consumer expenditure 平均消费开支；一般消费开支
!n:uiwh average cost 平均成本
]b> pI; average cost of land production 增辟土地平均成本
(ZS/@He average daily turnover 平均每日成交额
wz h. $?~ average daily wage rate 平均每日工资率
fwy"w average expenditure pattern 平均开支模式
Q4=|@| U0 average growth rate 平均增长率
;sCU [4 average net fixed assets 固定资产平均净值
U[ bgu#P; average of relatives 相对价格平均数
0_L m#fE U average price 平均价格
zs0hXxTY: average propensity to consume 平均消费倾向；一般消费倾向
G 8n oQ_- average propensity to save 平均储蓄倾向；一般储蓄倾向
2Sjt=LOc=" average rate 平均率
">cqt>2 A average revenue 平均收入；平均收益
V\"1wV~E average stock 平均库存；平均存货
8nodV 9 average yearly rent 平均年租
)Y~xIj > avoidance of double taxation 避免双重课税
w W^Zb avoidance of tax 避税
