A:
yBCLS55 0 A share Ａ股；甲类股份
sD9OV6^{?K abatement of tax 减税；减扣免税额
;D <;pW ABN AMRO Bank N.V. 荷兰银行
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bd above-the-line expenditure 线上项目支出；经常预算支出
Rw<O%i5/d above-the-line receipt 线上项目收入；经常预算收入
`NQ;|! ABSA Asia Limited 南非联合亚洲有限公司
FP ")$
,=s absolute change 绝对数值变更
<r)5jf absolute expenditure 实际开支
n0)y|B# absolute guideline figure 绝对准则数字
[[O4_)?el absolute interest 绝对权益
oz%{D@CF absolute order of discharge 绝对破产解除令
N+vsQ!Qz absolute profit margin 绝对利润幅度
P=a&>i absolute value 实值；绝对值
<Wd_m?z absolutely vested interest 绝对既得权益
Rl
( +TE absorbed cost 已吸收成本；已分摊成本
Of-8n- absorption 吸收；分摊；合并
@W=: r/ absorption rate 吸收率；摊配率；分摊率
B}@CtVWFz ACB Finance Limited 亚洲商业财务有限公司
xiVbVr#[ acceptable form of reciprocity 合理的互惠条件
/Ri- iC > acceptable rate 适当利率；适当汇率
\1e WI acceptance agreement 承兑协议
[xXV5 JU acceptance for honour 参加承兑
u63Q<P< acceptor 承兑人；接受人；受票人
(S_1C, acceptor for honour 参加承兑人
vvLzUxV accident insurance 意外保险
Hn]6re Accident Insurance Association of Hong Kong 香港意外保险公会
bV:MOj^ accident insurance scheme 意外保险计划
P )[QC accident year basis 意外年度基准
u}7r\MnwK, accommodation 通融；贷款
8\b Z?n#dn accommodation bill 通融票据；空头票据
g@m__ accommodation party 汇票代发人
}:\e "Bfv account balance 帐户余额；帐户结余
]{AHKyA{: account book 帐簿
qxHsmGV account collected in advance 预收款项
o}Zl/&( account current book 往来帐簿
+$R%Vbd account of after-acquired property 事后取得的财产报告
+W vW#wpH account of defaulter 拖欠帐目
]_hXg*? account payable 应付帐款
3V/f-l] X/ account payee only [A/C payee only] 只可转帐；存入收款人帐户
R4XcWx*pQ account receivable 应收帐款
T'7x,8&2| account receivable report 应收帐款报表
ah!fQLMH account statement 结单；帐单；会计财务报表
LufZ, account title 帐户名称；会计科目
bQwiJ`B& accountant's report 会计师报告
G 'CYvV Accountant's Report Rules 会计师报告规则
nN(Q}bF accounting and auditing procedure 会计与审计程序；会计与核数程序
_2eL3xXha. Accounting Arrangements 《会计安排》
F5<GGEQb accounting basis 会计基础
?Q6ZZQ~ accounting by Official Receiver 破产管理署署长呈交的帐目
TZ:dY x Accounting Circular 《会计通告》
{\kDu#18Ld accounting class 会计类别
6K 5Kk Ep accounting date 记帐日期；会计结算日期
:LB< z#M accounting for money 款项核算
LESF *rh= Accounting Officer 会计主任
5G#K)s(QC accounting period 会计报告期；会计期
Y0 nuwX*{ accounting policy 会计政策；会计方针
nHB`<B accounting practice 会计惯例
l5_%Q+E_ accounting principle 会计准则
7@i2Mz/eV accounting record 会计记录
z|G 39 accounting report 会计报告
|Vc:o_n7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\8S HX Accounting Society of China 中国会计学会
qzu%Pp6If accounting statement 会计报表
?[q.1O accounting system 会计制度；会计系统
mQt?d?6 accounting transaction 会计事项；帐务交易
<*&2 b accounting treatment 会计处理
.:jfNp~jt accounting year 会计年度
%i`YJ accretion 增值；添加
W$Zc;KRz$0 accrual 应计项目；应累算数目
As*59j kB accrual basis 应计制；权责发生制
2BIOA#@t accrual basis accounting 应计制会计；权责发生制会计
J Y@x.?N5$ accrue 应累算；应计
`!g
XA.9Uv accrued benefit 应累算利益
%GDs/9 accrued charges 应计费用
5>[ j^g+@ accrued cumulative preference share dividend 应累算的累积优先股股息
'^.}5be& accrued expenses 应累算费用
`'<&<P accrued interest payable 应付利息；应计未付利息
[+v}V ,jb accrued interest receivable 应收利息；应计未收利息
G Gch Nt accrued right 累算权益
<ba+7CK] w accruing profit 应累算的利润
'|N9xL m accumulated fiscal reserve 累积财政储备
79Vp^GG7 accumulated profit 累积利润；滚存溢利
qbe9 CF'@_ accumulated reserve 累积储备
WD5ulm?91| accumulation of surplus income 累积收益盈余
O}_Z"y acquired assets 既得资产
c{t(),nAA acquisition 收购；购置；取得
lGP'OY"Q acquisition cost 购置成本
.% EEly acquisition expenses 购置费用
G#A& Y$ acquisition of 100% interest 收购全部股权
goV[C]| acquisition of control 取得控制权
>T<"fEBI acquisition of fixed assets 购置固定资产
UZ+FV;< acquisition of shell “买壳”
I|?Z.!I| acquisition price 收购价
,*@6NK,. act of God 天灾
L3- tD67oa acting partner 执事合伙人
~V4&l3o active market 买卖活跃的市场；交投畅旺的市场；旺市
X`k[ J6 active partner 积极参与的合伙人
3#H x^H active trading 交投活跃
K
r&HT,>B actual circulation 实际流通
AyMMr_ q actual cost 实际成本
]n :)W.|`R actual expenditure 实际开支；实际支出
O{9h'JU actual income 实际入息；实际收入；实际收益
l`R/WC actual market 现货市场
KD7 RI3'? actual price 现货价；实际价格
RT)*H>| actual profit 实际利润
:#QYwb~ actual quotation 实盘；实际价位；实际报价
zk@K uBLL actual year basis 按实际年度计算
8PV`4=,OI actuals 实货
oA&V,r actuarial investigation 精算调查
XK>/i}y actuarial principle 精算原则
\5_7!. actuarial report 精算师报告
0VB~4NNR Actuarial Society of Hong Kong 香港精算学会
b!ZXQn3 X< actuarial valuation 精算师估值
[S/]Vk|4 actuary 精算师
/)PD+18 ad referendum agreement 暂定协议；有待覆核的协定
lc=C ad valorem duty 从价税；按值征税
#U NTD4 ad valorem duty system 从价税制
<Dw`Ur^ X5 ad valorem fee 从价费
.sA?}H#wb ad valorem tariff 从价关税
g(Jzu' additional allowance 额外免税额
gHC -Y 0_ additional amount for unexpired risk 未过期风险的额外款额
sgo( {zA`i additional assessable profit 补加应评税利润
Vet7a_ additional assessment 补加评税
Fr)G
h> additional commitment 额外承担
?s ("@dz_ additional commitment vote 额外承担拨款
]iuM2] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3I?? K)Yl additional dependent parent allowance 供养父母额外免税额
":*PC[)W additional provision 额外拨款
Poacd;* additional stamp duty 附加印花税
` =!&9o additional tax 补加税罚款；补加税款
V,($I'&/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
] }cai1 adjudged bankrupt 被裁定破产
!c\d(u adjudicated bankrupt 裁定破产人
k|,pj^ adjudication fee 裁定费；评定印花税额手续费；评估契据费
F
t% f"Z adjudication of bankruptcy 裁定破产；宣告破产
Gv}*T w $ adjudication of insolvency 裁定无力偿还债务
l'(C xhf.W adjusted actual 经调整的实数；调整后的实数
*tjE#TW adjusted current assets 经调整的流动资产；调整后的流动资产
@xW)&d\' adjusted figure 经调整的数字；调整后的数额
3C8'0DB adjusted liabilities 经调整的负债；调整后的负债
-L6 rXQV@j adjusted loss 经调整的亏损；调整后的亏损
k=O2s'F` 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
0 iW]#O/ adjusted profit 经调整的利润；调整后的利润
c/I.`@ adjusted surplus 经调整的盈余额；调整后的盈余额
U q&n e 1 adjusted value 经调整的价值；调整后的价值
qu8i Jq adjustment 调整；修订；理算〔保险〕
pFGK-J adjustment centre 调剂中心
jN V2 o adjustment lag 调整过程的时间差距；调整时差
O9]j $,i adjustment mechanism 调整机制
r+0"1\ f3 adjustment of loss 亏损调整
28-6 (oG adjustment process 调整过程；调整程序
I~MBR2$9 adjustment range 调整幅度
~ @Ib:M administered exchange rate 受管制汇率
O: sjf?z Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
dZR z 'd administration expenses 行政费用
tn;e
PcU administration fee 手续费；行政费
'!Vn administration in bankruptcy 破产管理
S)z
jfJR administration order 遗产管理令
X",fp administrator 管理人；遗产管理人
z?h\7
R administrator of the estate 遗产管理人
O1coay admission of debt 债项承认书
O%A:2Y79 admission of proof 接纳债权证明
<dDGV>n4;
advance 放贷款项；垫付款项；预支款项；预付款项
s'ntf advance account 暂支帐目；预付款帐户
ji`N1e,l advance compensation 预付补偿金
(80]xLEBL advance from shareholder 股东垫款
R,/?p advance pending reimbursement 预支以待日后付还
X\hD 4r"
advanced economy 先进经济体系
\^?BC;s^C advancement 预付；预付财产
,Vt7Kiu advances warrant 垫款令
0kpRvdEr- advancing 贷出
Wk'KN o adverse balance 逆差
XY1NTo. = adverse exchange 逆汇
18Vtk"j advertisement addressed to shareholders 在报章刊登的致股东通告
Q0!gTV advice for collection 托收通知书
4*l ShkL advice of drawing 提款通知书；汇票通知书
Us M|OH5k advice of payment 付款通知
r `i<XGPJ% Advisory Committee [Securities and Futures Commission]
u=jF\W9 谘询委员会〔证券及期货事务监察委员会〕
F^IYx~: Advisory Committee on Diversification 经济多元化谘询委员会
J+[&:]=P affidavit 誓章；遗产申报誓章
1a| q&L`o affidavit of no receipt 述明无收款的誓章
Tm_AoZH affiliate 联号；联营公司；附属公司
De4U GX affiliated company 附属公司；联号；联营公司
z VZZdG~8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j.sxyW?3 affordability 负担能力
q*Yh_IT.I African Development Bank [AfDB] 非洲开发银行
i15uHl after-acquired property 事后取得的财产
NUEy0pLw after-hours dealing 市后交易
#SQT!4 after-tax profit 税后盈利；税后利润；税后溢利
PLKp<kg agency agreement 代理协议
gf2l19aP agency expenses 代理机构的开支
s,"<+80% agency fee 代理费
8}\VlH] Agency Law 《代理法》
y d`xmc) agent 代理人；承销人
`&4L'1eF{ agent of company 公司代理人
/0d_{Y+9 agent's fee 代理人费；经纪费
= I Ls[p aggregate 总计；总数；总体数字
.rD@Q{e50 aggregate amount 总款额；总额
o
<0 f aggregate assets and liabilities 总体资产与负债
5iz]3]}% aggregate at constant price 按固定价格计算的总体数字
)(9>r /bq aggregate demand 总需求
kUmrJBh$ aggregate gross position 总持仓量
EJ.oq*W!*J aggregate limit 总限额
IwKhun aggregate of salaries tax 合计薪俸税
k8F<j)" aggregate performance 总体表现；总体业绩
=;7gxV3; aggregate supply 总体供应
5 C ueD] aggregate surplus 总盈余
~_QZiuq& aggregate total 整体总额
(\, <RC\ aggregate value 总值；合计价值
s&iM.[k aggregated basis 合计基准
D*o_IrG_( aggregated net chargeable income 合计应课税入息实额
U >IllNd
aggregation 合并计算；合计；总和
*j? tcx q aggregation of incomes of husband and wife 夫妇入息合并计算
xpx Un8. aggregation of property 财产的总和
}\:3}'S.$ agio 差价；贴水
$]%;u: Sa Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
T,@.RF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?FVX &{{V 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
~.u}v~
F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#M$[C d
I$ 《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》
,G!M?@Q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&8_]omuNV 《香港政府和大韩民国政府关于相互促进和保护投资协定》
N#Y%+ 1 agreement for a settlement 授产协议
"f dgBso agreement for assignment 转让协议
V8ZE(0&II} agreement for sale 售卖协议；买卖协议
hF s:9 agreement for sale and purchase 买卖协议
{(w/_C9 agreement for the payment of interest 支付利息协议
{UX?z?0T agreement for the repayment of money 还款协议
ah1d0e P agreement of reinsurance 再保险协议
X |q&0W= Agricultural Bank of China 中国农业银行
@*]l.F
air passenger departure tax 飞机乘客离境税
gS _)( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
mTz %;+|L airport tax 机场税
<gF=$u|}3[ alcohol duty 酒精税
= I,O+^ alienation 让与；让渡；转让
iZ<^p1i alimony 生活费；赡养费
% o bR2% All Ordinaries Index [AOI] 所有普通股指数
=dx!R ,Bw all risks 全险；综合险
-=iGl5P? All Sales Record for Stock Market 《股票市场成交报告》
BAG )
- Allied Capital Resources Limited 新联财务有限公司
lqn7$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GwQW
I ] allocation letter 拨款信件
RbzSQr>a \ allocation of fund 分配款项；预留款项
oG M L s allocation of profit 利润分配；溢利分配
-G e5gQ= allocation warrant 拨款令
Ig}G"GR allotment 分配；配股
PElC0 qCn[ allotment notice 股份配售通知；配股通知
T$T:~8tK3 allotment of shares 股份分配
J( J sfU4 allowable 可获宽免；免税的
NdGIH/Y;M allowable business loss 可扣除的营业亏损
, (dg]7 allowable expenses 可扣税的支出
u?5 d%]* allowance 免税额；津贴；备抵；准备金
:i_818h!?[ allowance for debts 债项的免税额
fOJ 0# ^Z allowance for depreciation by wear and tear 耗损折旧免税额
R*a5bKr allowance for funeral expenses 殡殓费的免税额
|I- ;CoAg allowance for inflation 为通货膨胀而预留的款项；通胀准备金
X TEC0s"F allowance for repairs and outgoings 修葺及支出方面的免税额
Jz7a|pgep allowance to debtor 给债务人的津贴
("Z;)s4q alteration of capital 资本更改
w
F6ywr alternate trustee 候补受托人
>$S P2(Y~ amalgamation 合并
L9Sd4L_e ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Yv k
Qh{ ambit of charges 征税范围；收费范围
pd{W(M78g amended valuation 经修订的估值
o`5p
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r American Commodities Exchange 美国商品交易所
+^ a9i5 American Express Bank Limited 美国运通银行
O4RNt,?l American Stock Exchange 美国证券交易所
}/&Q\Sc amortization 摊销
kP~'C'5Ys amount due from banks 存放银行同业的款项
wmKM:`&[5 amount due from banks abroad 存放海外银行同业的款项
j[l6 &eX amount due from holding companies 控股公司欠款
gwhd) .* amount due from local banks 存放本港银行同业的款项
_J(n~"eR amount due to banks 银行同业的存款
2 w\$}' amount due to banks abroad 海外银行同业的存款
Ats i}zTR\ amount due to holding companies 控股公司存款
?3X! amount due to local banks 本港银行同业的存款
N1,=5P$ amount due to outport banks 外埠银行同业的存款
QR4rQu amount for note issue 发行纸币的款额
rE0?R( _ amount of bond 担保契据的款额
2 gz}]_ amount of consideration 代价款额
L08>9tf` amount of contribution 供款数额
,K9\;{C amount of indebtedness 负债款额
D`p&`]k3v amount of principal of the loan 贷款本金额
[M>Md-pj amount of rates chargeable 应征差饷数额
hoY.2 B _ amount of share capital 股本额
>dKK [E/[d amount of sums assured 承保款额
I@Zd< Rn amount of variation 变动幅度
PN9^ sLx= amount of vote 拨款数额
r>73IpJI amount payable 应付款额
"<o[X ?u amount receivable 应收款额
4;" ^1 $ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:$k':0 n analysis 分析
J-*&& ancillary risk 附属风险
Oop5bg annual account 周年帐目；周年帐目报表；年度决算；年结
@P=St\; VP annual accounting date 年结日期
/2}o:vLj annual allowance 每年免税额；年积金；年度津贴；年津
79 zFF annual balance 年度余额
r~cmrLQa annual disposable income 每年可动用收入
#o Rm-yDr annual estimates 周年预算
' >(])Oq, annual fee 年费
Y[%1?CREP annual general meeting 周年大会
s X& .8 annual growth rate 年增率；每年增长率
:g)0-gN annual long-term supplement 长期个案每年补助金
[A$5~/Q{U1 annual pensionable emolument 可供计算退休金的年薪
QZy +` annual report 年报
we' <Y Annual Report on the Consumer Price Index 《消费物价指数年报》
5G .Fi21
b annual return 周年报表；周年申报表；每年报税表格
5
o:VixZf Annual Return Rules 《周年报表规则》
rZRcy9$y> annual review of consumer prices 每年消费物价回顾
A
?"(5da. annual roll-forward basis 逐年延展方式
q6A!xQs< annual salary 年薪
V|=PaO annual statement 年度报表；年度决算表
{\-rZb==F2 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
&`>[4D* annuitant 年金受益人
H /Idc,* annuity 年金
oI=7 X*B9 annuity contract 年金合约
Gvo (iOU annuity on human life 人寿年金
6BIP;, M= antecedent debt 先前的债项
Y"
9 o ante-dated cheque 倒填日期支票
>)ZX
anticipated expenditure 预期开支
t~pA2?9@ anticipated net profit 预期纯利
TR!^wB<F anticipated revenue 预期收入
`|K,E anti-inflation measure 反通货膨胀措施
b *IJ + anti-inflationary stance 反通货膨胀立场
=a rk?<E apparent deficit 表面赤字
X! 5N2x apparent financial solvency 表面偿债能力
[c4. E" apparent partner 表面合伙人
T1zft#1~ application for personal assessment 个人入息课税申请书
R"(rL5j application of fund 资金应用
SNP.n)) application to release as liquidator and to destruct the books of accounts and documents
f.V; Hl, 申请免除清盘人职务及毁灭帐簿与文件
a] :tn:q appointed actuary 委任精算师
L(!4e appointed auditor 委任核数师；委任审计师
w +V e T @ appointed trustee 委任的受托人
`B+% W appointer 委任人
'Z2:u!E apportioned pro rata 按比例分摊
<4jQbY; apportionment 分配；分摊
mh TpR0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Z4FyuWc3 apportionment formula 分摊方程式
CG'NC\x5 apportionment of estate duty 遗产税的分摊
^}; 4r appraisal 估价；评估
*D`qcv appreciable growth 可观增长
`} o 4 &$ appreciable impact 显着影响
J5L P#o(V appreciable increase 可观增长
H3{x; {.b appreciation 增值；升值
pM~Xh ]/ appreciation against other currencies 相对其他货币升值
Myss$gt} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'|^LNAx appreciation tax 增值税
$w%oLI@kl appropriation 拨款；拨用；拨付
/2^cty.BXw appropriation account 拨款帐目
8)/i\=N3; Appropriation Bill 拨款法案
J<DV7zV appropriation-in-aid system 补助拨款办法
Cw?AP 6f% approved assets 核准资产
O;M_?^'W approved basket stock 认可一篮子证券
Hxr2Q]c?u approved budget 核准预算
9[DQ[bL approved charitable donation 认可慈善捐款
5_Yv> tx approved charitable institution 认可慈善机构
sBuJK ' approved currency 核准货币；认可货币
2>Kq)Ii approved estimates 核准预算
475y X-A approved estimates of expenditure 核准开支预算
)hk=wu6 approved overseas insurer 核准海外保险人
7ka^y k@Q approved overseas trust company 核准海外信托公司
*lv)9L+0 approved pooled investment fund 核准汇集投资基金
&Pxt6M\d approved provident fund scheme 认可公积金计划
K-wjQ|*1 approved provision 核准拨款
%u }|4BXoh approved redeemable share 核准可赎回股份
dgssX9g37 approved regional stock 认可地区性证券
$n `Zvl2 approved retirement scheme 认可退休金计划
X@ +:O-$ approved subordinated loan 核准附属贷款
QxnP+U~N arbitrage 套戥；套汇；套利
Bir }X arbitrageur 套戥者；套汇者
zc J]U S arbitrary amount 临时款项
9CJUOB>] arrangement 措施；安排；协定
IZ')1 arrears 欠款
[2w3c4K arrears of pay 欠付薪酬
o0 -e,F> u arrears of revenue 逾期未收税款；逾期未收的帐项
,- ]2s_ articles of association 组织章程；组织细则；组织章程细则
+ WPi } Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;TSnIC)c ascertainment of profit 确定利润
3FUZTX]Q1 "Asia Clear" “亚洲结算系统”
4\pA^%73 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&_4A6 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.u7d Asian Development Fund [ADF] 亚洲发展基金
@usQ*k Asian dollar bond 亚洲美元债券
m?<8 ': Asian dollar market 亚洲美元市场
N( vbo Asian dollar rate 亚洲美元利率
UShn)3 F Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
gZM{]G Q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
iN<5[ztd asked price 沽盘；喊价；索价；卖方报价
gbpm:: assessable income 应评税入息
CcY.8|HT assessable loss 应评税亏损
7P/j\frW assessable profit 应评税利润
QX%m4K/a assessable value 应评税值
';aPoaO % assessed profit 估定利润
?P`wLS^; assessed value 经评估价值
/l(:H assessment 评税；评定；估价；评税单
#*S/Sh?Q assessment number 评税编号；估价编号
OD\x1,E)I assessment of additional tax 补加税评税
K'?ab 0 assessment of performance 业绩评估；实绩评价
s ^C*uP;R Assessor 评税主任
$ L</{bXW asset price bubbles 资产价格泡沫
{ w!}:8p asset-backed securities 具资产保证的证券
x?CjRvT $ assets accretion 资产增值
Jq6p5jr" assets and liabilities 资产与负债
]?``*{Zqy assets betterment statement 资产递增表；资产改进表
@Jvw"= assets lending 实物放款；有抵押贷款
vJ"@#$. assets of the company passing on the death 死者去世时转移的公司资产
4]
? assets pledged as security for liabilities 用作负债抵押的资产
\!cqeg*53 assets portfolio 资产投资组合
hNx`=D9[7 assets price 资产价格
1 MB assets quality 资产质素
nWXI*%m5 assets realization 资产变现
X0vkdNgW assets refinancing arrangement 资产再集资安排
?rBj{]= assets securitization 资产证券化
r }hj,Sq' assets situated outside Hong Kong 在香港以外地方的资产
$ya#-pi`; assets stripping 削减资产；拆卖资产
fiw~"2U assets value 资产值
][G<CO`k assignee 承让人
-D!F|&$ assignment 转让；转让书；转让契
@.0jC=!l assignment of interest 权益转让
gEi" m5po assignment of letters patent and trade mark 专利证书及商标转让
vpXS!o>/Sn assignment of property 物业转让；物业转让书
PI?-gc ?[ assignment right 转让权
d=>5%$:v assignor 转让人
$ ~D`-+J associate 有联系的人；有关连人士；相联者；合伙人；联系人
|d%D w^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
WX0@H[$i# associate member 附属会员
d+&V^qLJ associated body corporate 相联法人团体
g VG :z_6 associated company 相联公司；联属公司
f2{4Y ) associated corporation 相联法团
0.@/I}R[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8:t-I]dzk 公认会计师公会〔英国〕
J puW
!I Association of Futures Exchange Brokers 香港期货经纪协会
mD )Nh Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3Ji,n ;QLm association of underwriters 承保人组织
/u #9M { assumption of control 接管
l >qCT assurance 担保；保险；转易；转易书
(b{
{B$O assurance of interest 权益的转易
Nju7!yVM_ at 19XX price 按一九ＸＸ年价格计算
'|]zBpz at a discount 按赔价计算；按贴水价格计算；打折扣
t S!~> X at a premium 按溢价计算；按升水价格计算
R k($lW) at call 通知付款；按通知
M82.khm~jM at constant market price 按固定市价计算
k{gl^ at constant price 按固定价格计算
T@;! yz}Pf at cost 按成本计算
> _;kT y, at current market price 按当时市价计算；按现时市价计算
*Q bM*oH at current price 按当时价格计算；按现时价格计算
:/o C:z\h at factor cost 按要素成本计算；按生产要素成本计算
DMF?5GX at money-of-the-day price 按付款当日价格计算
3R5K}ZBi% at or better 按指定或较佳价位〔买卖指令〕
T ;i ?w at par 按面值计算；平价
x96qd%l/ at sight 见票即付
[J a)<!]< at the close 按收市盘
zP_ ] at the opening 按开市盘
kQ@gO[hS attestation 见证；见证条款
l6iw=b[? at-the-money option 平价期权
J.1O/Pw!.a attorney 受权人；受托代表人
<+V -k| attornment 新拥有人承认书
PT3>E5`N u attributable profit 可归属利润
z%OuI 8"' attributable share value 可归属股份价值
J'o DOn.M Auckland Stock Exchange 奥克兰证券交易所
FoE|J s auction 拍卖
,"~WkLI~\t auctioneer 拍卖商
nN> J*02( audit 审计；核数
:W~6F *A Audit Commission 审计署
b6 $, Xh Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^ #]c0 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
s (Z(e % audit review 帐目审查
0CT}DQ._^N Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
/+>) "D6' audited account 审计帐目；经审计的帐目
H5~1g6b@ audited annual account 经审计的周年帐目
he"L*p*H audited balance sheet 经审计的资产负债表
`,+#! ) auditor 核数师；核数主任；审计师
TI}}1ScA' auditor's certificate 核数师证明书；审计师证明书
2b5 #PcKa auditor's report 核数师报告；审计师报告
e|yX QTlvL Aussie bond 澳元债券
v2d<o[[C austerity budget 紧缩预算
Do|]eD Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)D;*DUtMVm Australia All Ordinaries Index 澳洲所有普通股票指数
^V[/ (Lq Australian Dollar [AUD] 澳元
" jT#bIm Australian Options Market 澳大利亚期权市场
LIF|bE9kd Australian Securities Commission 澳洲证券事务监察委员会
m# JI!_~! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5L F/5 ` Australian Stock Exchange 澳大利亚证券交易所
C\7u<2c Austrian Schilling [ATS] 奥地利先令
hi !`9k authentication 认证；鉴证
^ o YPyk`9 authority to purchase 委托购买证；委购书
{V}q wm? authorization 认可；核准；授权；授权书
ndw7v authorization by direction 指示授权
_3/ec ]1 authorization by instruction 指令授权
+IrZ
;&oy authorization by warrant 令状授权
KF_ ?'X0= authorization of unit trust 单位信托的认可
^5>s7SGB" authorized agent 指定代理人
yMb|I~k authorized capital 法定资本
-ey)J
+?t authorized clerk 出市员
)>\4ULR83 authorized dealer 认可交易商
3V?817&6z authorized financial institution 认可财务机构
Y&K <{\vE authorized fund 认可基金
)n( Q authorized fund house 获授权的基金公司；认可基金公司
Vo\H<_=G authorized institution 认可机构
);Z ] SGd authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+TH3&H5I_A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
LEZ&W ;bCo authorized insurer 获授权保险人；获认可承保人
zzJja/mp authorized investment 特准投资项目
'f+NW & authorized person 获授权人
KVN"XqE4 authorized representative 获授权代表
| f\D>Y%) authorized share capital 法定股本
v`x|]-/M& automated quotation system 自动报价系统
/_)l|<k+V Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}$&x TW_ 自动交易系统〔香港期货交易所有限公司〕
$
KB automatic adjustment mechanism 自动调整机制
l'6d4
DZ automatic adjustment system 自动调整系统
:_xh(W+2< Automatic Clearing House 自动票据交换所
E =A Vrv5T automatic exchange rates accumulation system 自动化汇率累集系统
-R 0/o7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1oty*c automatic teller machine [ATM] 自动柜员机
X`:'i?(yj autopay 自动转帐
w_Uh available assets 可用资产
oh~: , available fiscal reserve 现存财政储备
71"+<C . available profit 可用利润
wfR&li{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
X: EEPGE average 平均；平均数；海损
)&, {?$ . average basic salary 平均基本薪金
FO H@OY average consumer expenditure 平均消费开支；一般消费开支
O("Uq../3 average cost 平均成本
6o=G8y average cost of land production 增辟土地平均成本
19t{|w< average daily turnover 平均每日成交额
G-u]L7t&1 average daily wage rate 平均每日工资率
=rFN1M/n{E average expenditure pattern 平均开支模式
0 )}$^TV average growth rate 平均增长率
Zb_apjg[4 average net fixed assets 固定资产平均净值
%w
) +V average of relatives 相对价格平均数
n?xTkkr0 average price 平均价格
-Q"hZ 9 average propensity to consume 平均消费倾向；一般消费倾向
o6a0'vU>< average propensity to save 平均储蓄倾向；一般储蓄倾向
2eb1 lJdS average rate 平均率
)d`mvZBn1 average revenue 平均收入；平均收益
Y@uh[ aS! average stock 平均库存；平均存货
~F!,PM/ average yearly rent 平均年租
$IX\O avoidance of double taxation 避免双重课税
*if`/N-q(m avoidance of tax 避税
