A:
+#~O'r]%GG A share Ａ股；甲类股份
1aq2aLx abatement of tax 减税；减扣免税额
80}4/ 8 ABN AMRO Bank N.V. 荷兰银行
kbhX?; <` above-the-line expenditure 线上项目支出；经常预算支出
x6 a hZ above-the-line receipt 线上项目收入；经常预算收入
9<l-NU9 _ ABSA Asia Limited 南非联合亚洲有限公司
088 C| absolute change 绝对数值变更
6 Uw;C84! absolute expenditure 实际开支
NI8~QeGah absolute guideline figure 绝对准则数字
KzG_ << absolute interest 绝对权益
Ihg~Q4t absolute order of discharge 绝对破产解除令
VHW`NP 5Jl absolute profit margin 绝对利润幅度
,E?4f
@|X absolute value 实值；绝对值
.fEw k absolutely vested interest 绝对既得权益
Ukc'?p,* absorbed cost 已吸收成本；已分摊成本
jn$j^ 51`C absorption 吸收；分摊；合并
>$uUuiyL4 absorption rate 吸收率；摊配率；分摊率
e\r7BW\Y ACB Finance Limited 亚洲商业财务有限公司
c ;wA acceptable form of reciprocity 合理的互惠条件
MqdB\OW& acceptable rate 适当利率；适当汇率
-2 x E#r acceptance agreement 承兑协议
@h# Xix7 acceptance for honour 参加承兑
i=L8=8B` acceptor 承兑人；接受人；受票人
nW GR5*e: acceptor for honour 参加承兑人
x%6hM |U accident insurance 意外保险
3D[=b%2\ Accident Insurance Association of Hong Kong 香港意外保险公会
vTd- x>n accident insurance scheme 意外保险计划
>jMH#TZaX accident year basis 意外年度基准
4gOgWBv accommodation 通融；贷款
| 3giZ{ accommodation bill 通融票据；空头票据
| ]# + v@ accommodation party 汇票代发人
C_G1P)k account balance 帐户余额；帐户结余
Szts< n 5 account book 帐簿
o@3B(j;J` account collected in advance 预收款项
/UHp [yod account current book 往来帐簿
,d cg?48 account of after-acquired property 事后取得的财产报告
)b 92yP{ account of defaulter 拖欠帐目
X`1p'JD account payable 应付帐款
Q>=-ext}q account payee only [A/C payee only] 只可转帐；存入收款人帐户
*H" aOT^{ account receivable 应收帐款
fK_~l GY( account receivable report 应收帐款报表
hgO?+x account statement 结单；帐单；会计财务报表
9|=nV|R'6 account title 帐户名称；会计科目
qlUzr .^- accountant's report 会计师报告
3gc"_C\$ Accountant's Report Rules 会计师报告规则
% ek"!A accounting and auditing procedure 会计与审计程序；会计与核数程序
h<Wg 3o Accounting Arrangements 《会计安排》
,QvYTJ{ accounting basis 会计基础
F\LsI;G accounting by Official Receiver 破产管理署署长呈交的帐目
TatMf;?h& Accounting Circular 《会计通告》
~<,Sh~Ana. accounting class 会计类别
7 `fY*O6 accounting date 记帐日期；会计结算日期
@9vvR7{P accounting for money 款项核算
ff k4mhH Accounting Officer 会计主任
wyw < jH accounting period 会计报告期；会计期
iyj3QLqE accounting policy 会计政策；会计方针
r6t&E %b accounting practice 会计惯例
X NE+(Bt accounting principle 会计准则
SF< [FM%1 accounting record 会计记录
"PzP; Br accounting report 会计报告
:l"dYfl Accounting Services Branch [Treasury] 会计事务部〔库务署〕
t$Zkd F Accounting Society of China 中国会计学会
J3=BE2L accounting statement 会计报表
J=*K"8Qr accounting system 会计制度；会计系统
]"sRS`0+
accounting transaction 会计事项；帐务交易
v[&'k\ accounting treatment 会计处理
Wc|z7P~',% accounting year 会计年度
z0Xa_w= accretion 增值；添加
|>2 : eH accrual 应计项目；应累算数目
CH;;V3 accrual basis 应计制；权责发生制
_~A~+S} accrual basis accounting 应计制会计；权责发生制会计
J8;Okzb!L accrue 应累算；应计
8lwM{? k$ accrued benefit 应累算利益
%F J#uQXZ accrued charges 应计费用
_Adsq8sFW accrued cumulative preference share dividend 应累算的累积优先股股息
K-(;D4/sQE accrued expenses 应累算费用
d>!p=O`>{q accrued interest payable 应付利息；应计未付利息
H$t b;: accrued interest receivable 应收利息；应计未收利息
Q2c*.Y accrued right 累算权益
ezZp h"& accruing profit 应累算的利润
Ttv'k*$cP accumulated fiscal reserve 累积财政储备
3LW[H +k accumulated profit 累积利润；滚存溢利
> a=d; accumulated reserve 累积储备
U$'y _}V accumulation of surplus income 累积收益盈余
C[YnrI! acquired assets 既得资产
<HQ&-j x acquisition 收购；购置；取得
T//S, acquisition cost 购置成本
Df@/ c T acquisition expenses 购置费用
e{C6by"j{S acquisition of 100% interest 收购全部股权
F=}Z51|:~ acquisition of control 取得控制权
^>m^\MuZ acquisition of fixed assets 购置固定资产
V;93).-$ acquisition of shell “买壳”
r )b<{u=] acquisition price 收购价
{?i) K X^ act of God 天灾
a)S7}0|R acting partner 执事合伙人
C) .2gQ
G active market 买卖活跃的市场；交投畅旺的市场；旺市
O
>FO> active partner 积极参与的合伙人
kCA5|u active trading 交投活跃
cNj*E
=~; actual circulation 实际流通
io4 a YB\ actual cost 实际成本
D1Yh,P<CF\ actual expenditure 实际开支；实际支出
;+`uER actual income 实际入息；实际收入；实际收益
e<5Y94YE actual market 现货市场
xvDI 4x& actual price 现货价；实际价格
uvB1VV4 actual profit 实际利润
,%hj cGX11 actual quotation 实盘；实际价位；实际报价
w^o }E)O actual year basis 按实际年度计算
:3? |VE F actuals 实货
GBbh ar},g actuarial investigation 精算调查
DB@EVH actuarial principle 精算原则
]0/p 7N14 actuarial report 精算师报告
]MAT2$"le Actuarial Society of Hong Kong 香港精算学会
I KcKRw/O$ actuarial valuation 精算师估值
;fGx;D actuary 精算师
U)[ty@zyF ad referendum agreement 暂定协议；有待覆核的协定
Ro r2qDF ad valorem duty 从价税；按值征税
HarFE4V ad valorem duty system 从价税制
R0<< f] ad valorem fee 从价费
U:|H9+5 ad valorem tariff 从价关税
ut5yf$% additional allowance 额外免税额
BXhWTGiG additional amount for unexpired risk 未过期风险的额外款额
VPd, ]]S5( additional assessable profit 补加应评税利润
n+oDC65[ additional assessment 补加评税
<LA^%2jT additional commitment 额外承担
M !{'ED additional commitment vote 额外承担拨款
>5Lexj additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z@J.1SaB additional dependent parent allowance 供养父母额外免税额
l2&hBacT additional provision 额外拨款
B*@6xS[IL additional stamp duty 附加印花税
~m`!;rE additional tax 补加税罚款；补加税款
V8"Wpl9Cz Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=!,Gst_ adjudged bankrupt 被裁定破产
O3%[dR adjudicated bankrupt 裁定破产人
s#^p C*,' adjudication fee 裁定费；评定印花税额手续费；评估契据费
&U &%ka<* adjudication of bankruptcy 裁定破产；宣告破产
iZ; TYcT adjudication of insolvency 裁定无力偿还债务
np6HUH adjusted actual 经调整的实数；调整后的实数
]}2Zt r)zZ adjusted current assets 经调整的流动资产；调整后的流动资产
sR*Nq5F#9 adjusted figure 经调整的数字；调整后的数额
'[Gm8K5
adjusted liabilities 经调整的负债；调整后的负债
Fu)Th|5GZ adjusted loss 经调整的亏损；调整后的亏损
ar h@`'Q adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
@ E_zR adjusted profit 经调整的利润；调整后的利润
E
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mU G
%LM adjusted value 经调整的价值；调整后的价值
`="v>qN2\ adjustment 调整；修订；理算〔保险〕
7GZq|M_:y adjustment centre 调剂中心
G|9B )`S adjustment lag 调整过程的时间差距；调整时差
z {?4*Bq adjustment mechanism 调整机制
J_xG}d adjustment of loss 亏损调整
T:!MBWYe | adjustment process 调整过程；调整程序
LfX0Z=< adjustment range 调整幅度
.ECHx Dp administered exchange rate 受管制汇率
'6zd;l9Z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2u:4$x8 administration expenses 行政费用
-<W2PY< administration fee 手续费；行政费
m0( E kK administration in bankruptcy 破产管理
, {{SI administration order 遗产管理令
d r })-R administrator 管理人；遗产管理人
o&-L0]i| administrator of the estate 遗产管理人
40K2uT{cq admission of debt 债项承认书
<NB41/ admission of proof 接纳债权证明
xm H-!D a advance 放贷款项；垫付款项；预支款项；预付款项
/EFq#+6 advance account 暂支帐目；预付款帐户
@@} `hii advance compensation 预付补偿金
`ROEV~ advance from shareholder 股东垫款
Dip*}8$o(w advance pending reimbursement 预支以待日后付还
$a.u05 advanced economy 先进经济体系
n33kb/q* advancement 预付；预付财产
U9ZbVjqv@ advances warrant 垫款令
H_B~P%E@] advancing 贷出
=!<G! ^ adverse balance 逆差
mG(N:n%*K adverse exchange 逆汇
kRot7-7I| advertisement addressed to shareholders 在报章刊登的致股东通告
+d39f-[ advice for collection 托收通知书
E
$6ejGw- advice of drawing 提款通知书；汇票通知书
0N r\2 | advice of payment 付款通知
kuS/S\Z5K Advisory Committee [Securities and Futures Commission]
5$Kf]ZP 谘询委员会〔证券及期货事务监察委员会〕
T *P+F h" Advisory Committee on Diversification 经济多元化谘询委员会
w O!u!I affidavit 誓章；遗产申报誓章
oR %agvc^^ affidavit of no receipt 述明无收款的誓章
i\p:#'zk5 affiliate 联号；联营公司；附属公司
lrys3 affiliated company 附属公司；联号；联营公司
Tbh '_ F6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
h%1Y6$ affordability 负担能力
+ld;k/ African Development Bank [AfDB] 非洲开发银行
'_o@V O after-acquired property 事后取得的财产
*not. 2+ after-hours dealing 市后交易
;<-7*}Dj after-tax profit 税后盈利；税后利润；税后溢利
rn" pKUd agency agreement 代理协议
0.DQO; agency expenses 代理机构的开支
K]"Kf{bx agency fee 代理费
0HbJKix! Agency Law 《代理法》
<abKiXA" agent 代理人；承销人
-p8e agent of company 公司代理人
"!q?P"
@C agent's fee 代理人费；经纪费
bK=c@GXS aggregate 总计；总数；总体数字
Y' ;>O ` aggregate amount 总款额；总额
!_^g8^>2( aggregate assets and liabilities 总体资产与负债
iJP{|-h aggregate at constant price 按固定价格计算的总体数字
Z"tQp Jg aggregate demand 总需求
UqtHxEI%R~ aggregate gross position 总持仓量
/`+7_=- aggregate limit 总限额
h4 vm{ho aggregate of salaries tax 合计薪俸税
~:2K#q5C aggregate performance 总体表现；总体业绩
#nEL~& aggregate supply 总体供应
\A(5;ZnuD aggregate surplus 总盈余
3k{ @.V ?] aggregate total 整体总额
_^T}_ aggregate value 总值；合计价值
yGEb7I$h aggregated basis 合计基准
v2J0u:#, aggregated net chargeable income 合计应课税入息实额
Q!$IQJ]|Y aggregation 合并计算；合计；总和
;[Tyt[
aggregation of incomes of husband and wife 夫妇入息合并计算
\ X$)vK aggregation of property 财产的总和
-P#n T 2 agio 差价；贴水
j>!sN`dBj Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Kbas-</Si Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v~5<:0dL 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
`P.CNYR<J Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K^H>~`C= 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
D# v?gPo4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
oVk r3K Z 《香港政府和大韩民国政府关于相互促进和保护投资协定》
p>p'.# M agreement for a settlement 授产协议
4VFc|g agreement for assignment 转让协议
OCW+?B; agreement for sale 售卖协议；买卖协议
Bp3L>AcVu agreement for sale and purchase 买卖协议
SDc"
4g` agreement for the payment of interest 支付利息协议
9^zx8MRXd agreement for the repayment of money 还款协议
t!jwY /T agreement of reinsurance 再保险协议
@ ER1zK K? Agricultural Bank of China 中国农业银行
x/ I;nM Y air passenger departure tax 飞机乘客离境税
0<&M?^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pUL s Gb airport tax 机场税
Ae3,^ alcohol duty 酒精税
e2Jp'93o' alienation 让与；让渡；转让
8^X]z|[d2 alimony 生活费；赡养费
l0`'5> All Ordinaries Index [AOI] 所有普通股指数
dS$ji#+d$ all risks 全险；综合险
fn1 pa@P All Sales Record for Stock Market 《股票市场成交报告》
O71BM @2< Allied Capital Resources Limited 新联财务有限公司
s.y}U5Ty?P all-items index [Consumer Price Index] 总指数〔消费物价指数〕
hW%p#g; allocation letter 拨款信件
FpzP #; allocation of fund 分配款项；预留款项
z%};X$V`J allocation of profit 利润分配；溢利分配
xO Ig|2^8 allocation warrant 拨款令
BKA]G)G7u! allotment 分配；配股
BXA]9eK
allotment notice 股份配售通知；配股通知
_?b;0{93u allotment of shares 股份分配
!$ r9C/k allowable 可获宽免；免税的
3bts7<K= allowable business loss 可扣除的营业亏损
mP!N <K allowable expenses 可扣税的支出
) `I=oB allowance 免税额；津贴；备抵；准备金
an KuTI allowance for debts 债项的免税额
fuyl/bx} allowance for depreciation by wear and tear 耗损折旧免税额
T.@sq allowance for funeral expenses 殡殓费的免税额
qLRE}$P allowance for inflation 为通货膨胀而预留的款项；通胀准备金
HRHrSf7 allowance for repairs and outgoings 修葺及支出方面的免税额
D rTM$) allowance to debtor 给债务人的津贴
o+^Eu}[. alteration of capital 资本更改
vYzVY\ alternate trustee 候补受托人
`M rBav amalgamation 合并
;+%Z@b% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
if@,vc ambit of charges 征税范围；收费范围
{!t=n amended valuation 经修订的估值
8IJ-]wHIb American Commodities Exchange 美国商品交易所
DMMLzS0A American Express Bank Limited 美国运通银行
_8S4Q ! American Stock Exchange 美国证券交易所
xt))]aH amortization 摊销
kY!C_kFcn amount due from banks 存放银行同业的款项
q{@P+2<wF amount due from banks abroad 存放海外银行同业的款项
XnA6/^ amount due from holding companies 控股公司欠款
8.2`~'V amount due from local banks 存放本港银行同业的款项
; +/NjC1 amount due to banks 银行同业的存款
1;`Fe":;vC amount due to banks abroad 海外银行同业的存款
CB({Rn amount due to holding companies 控股公司存款
%uuH^ A amount due to local banks 本港银行同业的存款
cY~M4:vgT amount due to outport banks 外埠银行同业的存款
4\1;A`2%0 amount for note issue 发行纸币的款额
M.[wKGX( amount of bond 担保契据的款额
K;C_Z/<% amount of consideration 代价款额
P;c0L ;/ amount of contribution 供款数额
Nt,~b^9 amount of indebtedness 负债款额
8^T2^gs amount of principal of the loan 贷款本金额
^j iE9k) amount of rates chargeable 应征差饷数额
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amount of share capital 股本额
!x_t`78T amount of sums assured 承保款额
I>Y{>S amount of variation 变动幅度
8KKz5\kn7 amount of vote 拨款数额
k_O-5{ amount payable 应付款额
xgs@gw7!n0 amount receivable 应收款额
yjd (UWE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
DZP*x analysis 分析
1RA }a X ancillary risk 附属风险
Y?t2,cm annual account 周年帐目；周年帐目报表；年度决算；年结
`EVg'?pl annual accounting date 年结日期
QQ~23TlA annual allowance 每年免税额；年积金；年度津贴；年津
2L[l'} annual balance 年度余额
qmID -t" annual disposable income 每年可动用收入
s7M}NA 0 annual estimates 周年预算
J {!'f|
J annual fee 年费
|h D~6a annual general meeting 周年大会
9m~t
j_ annual growth rate 年增率；每年增长率
mQ=sNZ-d ] annual long-term supplement 长期个案每年补助金
#%WCL'6B annual pensionable emolument 可供计算退休金的年薪
[D hEh@ annual report 年报
mR,O0O}& Annual Report on the Consumer Price Index 《消费物价指数年报》
]|y}\7Aa annual return 周年报表；周年申报表；每年报税表格
U/ 5$%0) Annual Return Rules 《周年报表规则》
K=o:V& annual review of consumer prices 每年消费物价回顾
QQq/5r4O`q annual roll-forward basis 逐年延展方式
.5z&CJDiIi annual salary 年薪
7vq
DZg annual statement 年度报表；年度决算表
Dt|fDw$]D 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
yDuq6`R* annuitant 年金受益人
Pl?}>G annuity 年金
"5(W[$f*]v annuity contract 年金合约
x9 7H(* annuity on human life 人寿年金
wo]ks}9 antecedent debt 先前的债项
9.]kOs_ ante-dated cheque 倒填日期支票
`fMpV8vv anticipated expenditure 预期开支
() B7(Y anticipated net profit 预期纯利
9R>~~~{-Go anticipated revenue 预期收入
ETg{yBsp anti-inflation measure 反通货膨胀措施
_j>L4bT anti-inflationary stance 反通货膨胀立场
h[, XemwX apparent deficit 表面赤字
]*GnmG:D* apparent financial solvency 表面偿债能力
GjL W`> apparent partner 表面合伙人
<b'1#Pd>0 application for personal assessment 个人入息课税申请书
:ovt?q8"> application of fund 资金应用
{RJ52Gx ( application to release as liquidator and to destruct the books of accounts and documents
}v&K~ !* 申请免除清盘人职务及毁灭帐簿与文件
T,Fm"U6[( appointed actuary 委任精算师
` OBl:e appointed auditor 委任核数师；委任审计师
fOLnK
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W35&mI)k appointer 委任人
v!KJ|c@m apportioned pro rata 按比例分摊
}Q ;BQ2[ apportionment 分配；分摊
X7b!;%3 @ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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F8]Xnds apportionment formula 分摊方程式
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#Byao apportionment of estate duty 遗产税的分摊
S<9gyW appraisal 估价；评估
hWm0$v 1p appreciable growth 可观增长
$i -zM a appreciable impact 显着影响
df yrn%^Ia appreciable increase 可观增长
_ }^u-fJ/~ appreciation 增值；升值
3jS7 uU appreciation against other currencies 相对其他货币升值
&rcdr+ ' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
s4N,^_j appreciation tax 增值税
xlk5Gob* appropriation 拨款；拨用；拨付
;8uHRc dQ appropriation account 拨款帐目
A`g.[7 Appropriation Bill 拨款法案
]y}Zi/zh appropriation-in-aid system 补助拨款办法
:k\} I k approved assets 核准资产
\D ^7Z9 7 approved basket stock 认可一篮子证券
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[?/ approved budget 核准预算
N|o> %)R approved charitable donation 认可慈善捐款
;)P5#S!n- approved charitable institution 认可慈善机构
=CE HRny approved currency 核准货币；认可货币
JC/d:. approved estimates 核准预算
i!tc approved estimates of expenditure 核准开支预算
y{?Kao7Ij approved overseas insurer 核准海外保险人
w~p4S+k& approved overseas trust company 核准海外信托公司
sc9]sIb approved pooled investment fund 核准汇集投资基金
yj'C y8 approved provident fund scheme 认可公积金计划
`LqnEutzc approved provision 核准拨款
AT-0}9z{ approved redeemable share 核准可赎回股份
lqauk)(A0 approved regional stock 认可地区性证券
=8@RKG`>; approved retirement scheme 认可退休金计划
qA04Vc[2 approved subordinated loan 核准附属贷款
0xLkyt0 arbitrage 套戥；套汇；套利
d0Tg qO{ arbitrageur 套戥者；套汇者
]M uF9={ arbitrary amount 临时款项
K1<k+t/V arrangement 措施；安排；协定
GG*BN<( >! arrears 欠款
u !M& ;QL arrears of pay 欠付薪酬
"7:u0 p! arrears of revenue 逾期未收税款；逾期未收的帐项
k,A M ]H articles of association 组织章程；组织细则；组织章程细则
F~%|3a$Y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ML"_CQlE7 ascertainment of profit 确定利润
waBRQ h "Asia Clear" “亚洲结算系统”
\6Xn]S Asia Commercial Bank Ltd. 亚洲商业银行有限公司
M`(;>Kp7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{rz>^ Asian Development Fund [ADF] 亚洲发展基金
sFCf\ y Asian dollar bond 亚洲美元债券
K[n<+e;G Asian dollar market 亚洲美元市场
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X!aC Asian dollar rate 亚洲美元利率
X"wF Qa Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
vu44 !c@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
UC.8DaIPN asked price 沽盘；喊价；索价；卖方报价
{ qjUI assessable income 应评税入息
1]HHe*'Z assessable loss 应评税亏损
U n]DFu assessable profit 应评税利润
6<#Sl w [ assessable value 应评税值
LMt0'Ml9 assessed profit 估定利润
*Gf& q assessed value 经评估价值
=Z^un&' assessment 评税；评定；估价；评税单
)eVzS j>MT assessment number 评税编号；估价编号
ybC-f'0 assessment of additional tax 补加税评税
5[1@`6j assessment of performance 业绩评估；实绩评价
ixg\[5.Q+ Assessor 评税主任
n<=y"* asset price bubbles 资产价格泡沫
*13g <#$ asset-backed securities 具资产保证的证券
u4@, *tT assets accretion 资产增值
2m|Eoc&M_ assets and liabilities 资产与负债
hjw4Xz ju assets betterment statement 资产递增表；资产改进表
t2~"B&7My assets lending 实物放款；有抵押贷款
\m@] G3=] assets of the company passing on the death 死者去世时转移的公司资产
/F oUo assets pledged as security for liabilities 用作负债抵押的资产
D\@e{.$MZ| assets portfolio 资产投资组合
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n 4 assets price 资产价格
xAeZ7. Q& assets quality 资产质素
bOi}; /f assets realization 资产变现
H^ESA s6 assets refinancing arrangement 资产再集资安排
',:3>{9 assets securitization 资产证券化
Y!bpOa& assets situated outside Hong Kong 在香港以外地方的资产
3/SfUfWo assets stripping 削减资产；拆卖资产
KsZ@kTs assets value 资产值
NJ.rv assignee 承让人
}klE0<W|5\ assignment 转让；转让书；转让契
N `J:^,H assignment of interest 权益转让
L00Sp#$\ assignment of letters patent and trade mark 专利证书及商标转让
2*N&q|ED assignment of property 物业转让；物业转让书
P)a("XnJ` assignment right 转让权
<WO&$& assignor 转让人
D1oaG0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
.i1jFwOd|G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b0!*mrF]6 associate member 附属会员
lO%MyP associated body corporate 相联法人团体
s@/B*r9 associated company 相联公司；联属公司
pK-_R # associated corporation 相联法团
L[ `R8n1C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
SJso'6 g 公认会计师公会〔英国〕
K-N ]h Association of Futures Exchange Brokers 香港期货经纪协会
K(%dcUGDK> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5cPSv?x^F@ association of underwriters 承保人组织
0f_66` assumption of control 接管
p7%0hLW assurance 担保；保险；转易；转易书
nh _DEPMq assurance of interest 权益的转易
Ry3+/] at 19XX price 按一九ＸＸ年价格计算
ORUWsl Mt at a discount 按赔价计算；按贴水价格计算；打折扣
F<6KaZ| at a premium 按溢价计算；按升水价格计算
#|)JD@;Q at call 通知付款；按通知
t-3v1cv" at constant market price 按固定市价计算
yg]suU<z] at constant price 按固定价格计算
9:bh3@r/ at cost 按成本计算
nF|#@O`1 at current market price 按当时市价计算；按现时市价计算
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T{x at current price 按当时价格计算；按现时价格计算
tI/mE[W at factor cost 按要素成本计算；按生产要素成本计算
x.j Yip at money-of-the-day price 按付款当日价格计算
K0d-MC at or better 按指定或较佳价位〔买卖指令〕
s :-8 Z\, at par 按面值计算；平价
$)kk8Q4 +K at sight 见票即付
jx^|2 at the close 按收市盘
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`J,dzY at the opening 按开市盘
L,s|gt v attestation 见证；见证条款
QO1A976o at-the-money option 平价期权
hNu>s attorney 受权人；受托代表人
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[3V attornment 新拥有人承认书
.WN;TjEg! attributable profit 可归属利润
DD qC}l_ attributable share value 可归属股份价值
qat45O4A1 Auckland Stock Exchange 奥克兰证券交易所
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+ ^ auction 拍卖
wgSR*d>y*9 auctioneer 拍卖商
EM>c%BH<N audit 审计；核数
[TiT ff&LV Audit Commission 审计署
w>H%[\Qs Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/ K2.V@T 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
;o~+2Fir audit review 帐目审查
~frPV8^DP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`d G.L audited account 审计帐目；经审计的帐目
<> &e/ audited annual account 经审计的周年帐目
o$[a4 I audited balance sheet 经审计的资产负债表
.ruz l(6 auditor 核数师；核数主任；审计师
r w}5nv auditor's certificate 核数师证明书；审计师证明书
qv
;1$ auditor's report 核数师报告；审计师报告
:IP;Frc MP Aussie bond 澳元债券
$S($97IU= austerity budget 紧缩预算
~p X(w!^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/iuUUCk Australia All Ordinaries Index 澳洲所有普通股票指数
3iwoMrp Australian Dollar [AUD] 澳元
"w:\@Jwu( Australian Options Market 澳大利亚期权市场
u8{@PlS Australian Securities Commission 澳洲证券事务监察委员会
`Yo -5h Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?<>,XyY Australian Stock Exchange 澳大利亚证券交易所
X:xC>4]gG' Austrian Schilling [ATS] 奥地利先令
D7gX,e authentication 认证；鉴证
Knw'h;,[ authority to purchase 委托购买证；委购书
_D 7HQ authorization 认可；核准；授权；授权书
H3UX {|[ authorization by direction 指示授权
L.I}-n authorization by instruction 指令授权
34++Rr [G authorization by warrant 令状授权
Mc#O+'](f authorization of unit trust 单位信托的认可
vV:M S O'r authorized agent 指定代理人
R:pBbA7E authorized capital 法定资本
110>p authorized clerk 出市员
~vjr ;a(B authorized dealer 认可交易商
.yFg$|y G authorized financial institution 认可财务机构
M2zos(8g authorized fund 认可基金
"c ! oOaA authorized fund house 获授权的基金公司；认可基金公司
kMJQeo79 authorized institution 认可机构
( > +k 3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5tg ILxSK authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
(DEL xE authorized insurer 获授权保险人；获认可承保人
Pi"tQyw39$ authorized investment 特准投资项目
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authorized person 获授权人
NbQMWU~7 authorized representative 获授权代表
-Fok %iQ'5 authorized share capital 法定股本
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$D&WH automated quotation system 自动报价系统
BRSgB-Rr7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
XEgx#F ;F 自动交易系统〔香港期货交易所有限公司〕
1 O'* X automatic adjustment mechanism 自动调整机制
*$4A|EA V automatic adjustment system 自动调整系统
k_En_\c?p2 Automatic Clearing House 自动票据交换所
>H=Q$gI automatic exchange rates accumulation system 自动化汇率累集系统
U4^p({\|- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
]U^d 1&k automatic teller machine [ATM] 自动柜员机
\^; |S autopay 自动转帐
gn[$;*932z available assets 可用资产
n_ xa) available fiscal reserve 现存财政储备
<De3mZb available profit 可用利润
cciAMQhA Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0c\|S >g [ average 平均；平均数；海损
!mErt2UJl average basic salary 平均基本薪金
YjIED,eRv average consumer expenditure 平均消费开支；一般消费开支
:y O, average cost 平均成本
==e#CSJq average cost of land production 增辟土地平均成本
X, JWLS J average daily turnover 平均每日成交额
0,L$x*Nj5 average daily wage rate 平均每日工资率
g qJEJ~ average expenditure pattern 平均开支模式
K#6`LL m average growth rate 平均增长率
x>8 }|ou average net fixed assets 固定资产平均净值
\{+nXn average of relatives 相对价格平均数
^*?B)D =, average price 平均价格
w E8a 4. average propensity to consume 平均消费倾向；一般消费倾向
/F8\%l+ average propensity to save 平均储蓄倾向；一般储蓄倾向
x JF6l!` average rate 平均率
W :+2We @ average revenue 平均收入；平均收益
oX:1 qJrC average stock 平均库存；平均存货
_'v }=:X average yearly rent 平均年租
u=v%7c2Mx} avoidance of double taxation 避免双重课税
qeK avoidance of tax 避税
