A:
$ R,7#7bG A share Ａ股；甲类股份
2u/~#Rt&* abatement of tax 减税；减扣免税额
+tES:3Pi ABN AMRO Bank N.V. 荷兰银行
.@gv }`> above-the-line expenditure 线上项目支出；经常预算支出
Y
u8a8p| above-the-line receipt 线上项目收入；经常预算收入
((B7k{` ABSA Asia Limited 南非联合亚洲有限公司
3a"4Fn absolute change 绝对数值变更
Ca0~K42~ absolute expenditure 实际开支
ZlUd^6|:3 absolute guideline figure 绝对准则数字
A"2k,{d absolute interest 绝对权益
q} U^H absolute order of discharge 绝对破产解除令
}{ J<Wzw absolute profit margin 绝对利润幅度
R<a7TkL4? absolute value 实值；绝对值
RxjC sjg absolutely vested interest 绝对既得权益
+F]X absorbed cost 已吸收成本；已分摊成本
{^1D|y absorption 吸收；分摊；合并
\%K< S absorption rate 吸收率；摊配率；分摊率
#\GWYWkR ACB Finance Limited 亚洲商业财务有限公司
E#Smi507p acceptable form of reciprocity 合理的互惠条件
0 x4p!5 acceptable rate 适当利率；适当汇率
w|O MT>. acceptance agreement 承兑协议
v\'E o* 4 acceptance for honour 参加承兑
Pp*|EW 1 acceptor 承兑人；接受人；受票人
Q]uxZ;}aF acceptor for honour 参加承兑人
`h+ sSIko accident insurance 意外保险
&CV%+ Accident Insurance Association of Hong Kong 香港意外保险公会
wm%9>m A% accident insurance scheme 意外保险计划
am]$`7R5 d accident year basis 意外年度基准
W}5 0E.\# accommodation 通融；贷款
FrIgu k1 accommodation bill 通融票据；空头票据
2$V]XSe accommodation party 汇票代发人
jn&[=Y- account balance 帐户余额；帐户结余
yCwBZ/C account book 帐簿
Nv{r`J . account collected in advance 预收款项
UpF,e >s account current book 往来帐簿
XkDjA#nx` account of after-acquired property 事后取得的财产报告
4. 7m* account of defaulter 拖欠帐目
_{_ybXG| account payable 应付帐款
RLu y;z account payee only [A/C payee only] 只可转帐；存入收款人帐户
[nZ3}o account receivable 应收帐款
<7~HG( ks account receivable report 应收帐款报表
U,_uy@fE=? account statement 结单；帐单；会计财务报表
ps\A\aggML account title 帐户名称；会计科目
_?x*F?5= accountant's report 会计师报告
b%IRIi&, Accountant's Report Rules 会计师报告规则
m-xSF]q=< accounting and auditing procedure 会计与审计程序；会计与核数程序
PO%Z.ol9 Accounting Arrangements 《会计安排》
,ed X;`# accounting basis 会计基础
rwWs\ ~.H accounting by Official Receiver 破产管理署署长呈交的帐目
:aS8% m Accounting Circular 《会计通告》
F4xYfbwY"] accounting class 会计类别
R^.E";/h accounting date 记帐日期；会计结算日期
k|(uIU* ] accounting for money 款项核算
F *_g3K!! Accounting Officer 会计主任
6",S$3q accounting period 会计报告期；会计期
f0 2 <u accounting policy 会计政策；会计方针
K;a]+9C accounting practice 会计惯例
*e&OpVn accounting principle 会计准则
&U^6N+l9 accounting record 会计记录
rvgArFf}] accounting report 会计报告
2MS1<VKZ@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8=Xy19<;t Accounting Society of China 中国会计学会
]vo&NE accounting statement 会计报表
+&6R(7XC accounting system 会计制度；会计系统
/>=)=CGv; accounting transaction 会计事项；帐务交易
..`J-k accounting treatment 会计处理
hK5BOq!y accounting year 会计年度
tgCEz% accretion 增值；添加
s e(ZiyHp accrual 应计项目；应累算数目
P~HzN C accrual basis 应计制；权责发生制
Q(=} PF accrual basis accounting 应计制会计；权责发生制会计
h; ?=:( accrue 应累算；应计
rtd&WkU
rD accrued benefit 应累算利益
Xxhzzm-B accrued charges 应计费用
00X~/'! accrued cumulative preference share dividend 应累算的累积优先股股息
Wnm?a!j5 accrued expenses 应累算费用
UIPi<_Xa accrued interest payable 应付利息；应计未付利息
owM3Gz%?UA accrued interest receivable 应收利息；应计未收利息
biLx-F c accrued right 累算权益
}SpjB accruing profit 应累算的利润
-LI^ (_ accumulated fiscal reserve 累积财政储备
4i Mo&E< accumulated profit 累积利润；滚存溢利
\Ld/'Z;w accumulated reserve 累积储备
YC+}H3 3 accumulation of surplus income 累积收益盈余
lO&TSPD^ acquired assets 既得资产
v[~e=^IIsl acquisition 收购；购置；取得
6 g06s @kz acquisition cost 购置成本
)!M %clm. acquisition expenses 购置费用
\ <b-I acquisition of 100% interest 收购全部股权
}i0(^"SoXZ acquisition of control 取得控制权
!A!}j.s acquisition of fixed assets 购置固定资产
JG\T2/b acquisition of shell “买壳”
" |ZC2Zu< acquisition price 收购价
|+K3\b act of God 天灾
M*li; acting partner 执事合伙人
/D2
cY> active market 买卖活跃的市场；交投畅旺的市场；旺市
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GT1%c active partner 积极参与的合伙人
EX zA(igS active trading 交投活跃
GG@GjP<_ actual circulation 实际流通
sx7;G^93 actual cost 实际成本
B7HN NX actual expenditure 实际开支；实际支出
W?i s8r: actual income 实际入息；实际收入；实际收益
/o%J / | actual market 现货市场
rV;X1x}l actual price 现货价；实际价格
Z&BJ/qk
\- actual profit 实际利润
]U?)_P@} actual quotation 实盘；实际价位；实际报价
$ <'i+kK actual year basis 按实际年度计算
mNhVLB actuals 实货
>.'rN>B+ actuarial investigation 精算调查
|e49F actuarial principle 精算原则
u By[x 0 actuarial report 精算师报告
\[u7y. b Actuarial Society of Hong Kong 香港精算学会
=M39I&N actuarial valuation 精算师估值
ixc~DV+@[ actuary 精算师
5M6 `\LyU ad referendum agreement 暂定协议；有待覆核的协定
9C9>V] ad valorem duty 从价税；按值征税
^ I2+$ ad valorem duty system 从价税制
_ zM/>Qa ad valorem fee 从价费
CRXIVver ad valorem tariff 从价关税
qI (<5Wxl additional allowance 额外免税额
"%^T~Z(_j additional amount for unexpired risk 未过期风险的额外款额
R<wPO-dX additional assessable profit 补加应评税利润
R)}ab{A additional assessment 补加评税
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_OR @S%$ additional commitment vote 额外承担拨款
Z |l/6L8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qk Hdr2 additional dependent parent allowance 供养父母额外免税额
]nmVT~lBe" additional provision 额外拨款
y$-;6zk\] additional stamp duty 附加印花税
)o4B^kq additional tax 补加税罚款；补加税款
m3Ma2jLWC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_p <]jt adjudged bankrupt 被裁定破产
b{X ,0a{* adjudicated bankrupt 裁定破产人
z#DgoA adjudication fee 裁定费；评定印花税额手续费；评估契据费
oXW51ty adjudication of bankruptcy 裁定破产；宣告破产
6d%V=1^F adjudication of insolvency 裁定无力偿还债务
M^C|svm adjusted actual 经调整的实数；调整后的实数
k F,_o/Jc adjusted current assets 经调整的流动资产；调整后的流动资产
LHJ}I5zv adjusted figure 经调整的数字；调整后的数额
R# 8.] adjusted liabilities 经调整的负债；调整后的负债
e#{,M8 adjusted loss 经调整的亏损；调整后的亏损
J%9)&a W 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
hzR1O ( adjusted profit 经调整的利润；调整后的利润
"CH3\O\ adjusted surplus 经调整的盈余额；调整后的盈余额
Ng =_#< adjusted value 经调整的价值；调整后的价值
: _,oD adjustment 调整；修订；理算〔保险〕
TA d~#jB9 adjustment centre 调剂中心
<4 {Jm 8zJ adjustment lag 调整过程的时间差距；调整时差
Uxll<z , adjustment mechanism 调整机制
O%hmGW4 adjustment of loss 亏损调整
Qf=+%-$Y adjustment process 调整过程；调整程序
on0MhW adjustment range 调整幅度
^*-6PV# Z administered exchange rate 受管制汇率
6!& DH#M Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
C~o\Q# *j administration expenses 行政费用
6 +2M$3_U administration fee 手续费；行政费
JJE 3 \
administration in bankruptcy 破产管理
T ?HG}(2 administration order 遗产管理令
q`u ^ sc administrator 管理人；遗产管理人
Ja`xG{~Y7i administrator of the estate 遗产管理人
#gQaNc? admission of debt 债项承认书
h! yI(c Y admission of proof 接纳债权证明
2*[Gm e advance 放贷款项；垫付款项；预支款项；预付款项
sfo+ B$4| advance account 暂支帐目；预付款帐户
TAE@KSPvo advance compensation 预付补偿金
}I )%G w advance from shareholder 股东垫款
|O!G[|/3 advance pending reimbursement 预支以待日后付还
kuX{2 h*` advanced economy 先进经济体系
q2SlK8`QJ advancement 预付；预付财产
7k<6oM1 advances warrant 垫款令
BSyl!>G6n8 advancing 贷出
45
\W%8 adverse balance 逆差
igGg[I1? adverse exchange 逆汇
1Uy'TEk advertisement addressed to shareholders 在报章刊登的致股东通告
IGKtugU% advice for collection 托收通知书
D~^P}_ e. advice of drawing 提款通知书；汇票通知书
9^4BqAWYrV advice of payment 付款通知
;]c:0W ' Advisory Committee [Securities and Futures Commission]
5w^6bw){ 谘询委员会〔证券及期货事务监察委员会〕
i L48 Advisory Committee on Diversification 经济多元化谘询委员会
/
%9DO affidavit 誓章；遗产申报誓章
Vs"1:gi& affidavit of no receipt 述明无收款的誓章
\H&8.<HJ affiliate 联号；联营公司；附属公司
dm(Xy'*iQ affiliated company 附属公司；联号；联营公司
VnU/_# n affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Cu\6VnW_6 affordability 负担能力
;1[a*z<l&s African Development Bank [AfDB] 非洲开发银行
$yoIz.?V after-acquired property 事后取得的财产
&%=]lP] after-hours dealing 市后交易
*mVQN1 after-tax profit 税后盈利；税后利润；税后溢利
:4\=xGiY agency agreement 代理协议
exP:lO_0n agency expenses 代理机构的开支
4S 7#B agency fee 代理费
S
A\_U::T Agency Law 《代理法》
azCod1aL{ agent 代理人；承销人
m|by^40A( agent of company 公司代理人
C{<dzooz agent's fee 代理人费；经纪费
+9f Q YJBA aggregate 总计；总数；总体数字
f_m~_`m aggregate amount 总款额；总额
Uv|?@zy# aggregate assets and liabilities 总体资产与负债
<0h,{28 aggregate at constant price 按固定价格计算的总体数字
{^ jRV@ aggregate demand 总需求
W{l{O1, aggregate gross position 总持仓量
4^IqHx;bj aggregate limit 总限额
J=`2{
'l aggregate of salaries tax 合计薪俸税
Rk$ aggregate performance 总体表现；总体业绩
nQm
( UN aggregate supply 总体供应
d"nms\=p aggregate surplus 总盈余
+N>z|T< aggregate total 整体总额
*~%QXNn ` aggregate value 总值；合计价值
@ ?/> $ aggregated basis 合计基准
* ujJpJZ2 aggregated net chargeable income 合计应课税入息实额
]fdxpq z aggregation 合并计算；合计；总和
25H=RTw aggregation of incomes of husband and wife 夫妇入息合并计算
CU+H`-+"J aggregation of property 财产的总和
tZz *O% agio 差价；贴水
%8 hx3N8> 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》
P Jn| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
eelkK,4 《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》
} Nc Ed ; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
? `+G0VT 《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》
9cJ1J7 y Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
t wr-+rm2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
|e+r|i] agreement for a settlement 授产协议
0/4"Jh$t agreement for assignment 转让协议
cGUsao agreement for sale 售卖协议；买卖协议
}xb?C""q^q agreement for sale and purchase 买卖协议
zPyN2|iFah agreement for the payment of interest 支付利息协议
(/^dyG|X' agreement for the repayment of money 还款协议
Wi"3kps q agreement of reinsurance 再保险协议
tW[dJKw Agricultural Bank of China 中国农业银行
MD+e!A# o air passenger departure tax 飞机乘客离境税
HbZF L*2x3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.:(T}\]R airport tax 机场税
r=4vN= : alcohol duty 酒精税
*!c&[- g alienation 让与；让渡；转让
'S'Z-7h>0 alimony 生活费；赡养费
#J`M R05 All Ordinaries Index [AOI] 所有普通股指数
QTmMj@R&( all risks 全险；综合险
Dwa.ZY}- All Sales Record for Stock Market 《股票市场成交报告》
QZ2a1f'G Allied Capital Resources Limited 新联财务有限公司
F['% ?+<3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|Ca
%dg9$@ allocation letter 拨款信件
8}.V[,]6 allocation of fund 分配款项；预留款项
1F]jy
allocation of profit 利润分配；溢利分配
4V7=VZ, @3 allocation warrant 拨款令
iw = ~j allotment 分配；配股
l<8+>W `_ allotment notice 股份配售通知；配股通知
-Crm#Ib~ allotment of shares 股份分配
` s|^ allowable 可获宽免；免税的
~(P\'H&(h allowable business loss 可扣除的营业亏损
\]Y=*+{ allowable expenses 可扣税的支出
Qk? J4 B allowance 免税额；津贴；备抵；准备金
\}EJtux q allowance for debts 债项的免税额
q!Q*T^-rO allowance for depreciation by wear and tear 耗损折旧免税额
i0g/'ZP allowance for funeral expenses 殡殓费的免税额
I2^@>/p8\( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'X P allowance for repairs and outgoings 修葺及支出方面的免税额
S '(K allowance to debtor 给债务人的津贴
8o\KF(I alteration of capital 资本更改
kj]m@mS[ alternate trustee 候补受托人
T;1aL4w" amalgamation 合并
f|NWn`#bY ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
tBt mqxx ambit of charges 征税范围；收费范围
#V U>Z|$@N amended valuation 经修订的估值
3,dIW*<** American Commodities Exchange 美国商品交易所
8\BYm|%aa American Express Bank Limited 美国运通银行
_BPp=(| American Stock Exchange 美国证券交易所
,wB)h p amortization 摊销
V[^ +lR amount due from banks 存放银行同业的款项
!JnxNIr&i| amount due from banks abroad 存放海外银行同业的款项
w@i;<LY. amount due from holding companies 控股公司欠款
W;^6 =(&xn amount due from local banks 存放本港银行同业的款项
K [R.B! ;N amount due to banks 银行同业的存款
.gs:.X)TG9 amount due to banks abroad 海外银行同业的存款
n,*E
s/\ amount due to holding companies 控股公司存款
^2-+ MWW. amount due to local banks 本港银行同业的存款
j%ux,0Y amount due to outport banks 外埠银行同业的存款
8<_dNt'91 amount for note issue 发行纸币的款额
L5n /eg:Q amount of bond 担保契据的款额
( yv)zg9 amount of consideration 代价款额
<uXQT$@? amount of contribution 供款数额
@s8wYcW amount of indebtedness 负债款额
u Xm}THI amount of principal of the loan 贷款本金额
AVi,+n amount of rates chargeable 应征差饷数额
Xp?W oC N amount of share capital 股本额
E, ;'n amount of sums assured 承保款额
5.U4P< q S amount of variation 变动幅度
!~!\=etm amount of vote 拨款数额
U*cWNn:." amount payable 应付款额
:BVYS|% amount receivable 应收款额
J"?jaa2~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7z9[\]tt analysis 分析
~M9&SDT/lB ancillary risk 附属风险
;
-,VJCPi annual account 周年帐目；周年帐目报表；年度决算；年结
(&oT6Ji annual accounting date 年结日期
.&;:X ) annual allowance 每年免税额；年积金；年度津贴；年津
ey ?pa T annual balance 年度余额
1( vcM annual disposable income 每年可动用收入
iL;{]A'0 annual estimates 周年预算
t`G<}t annual fee 年费
I7?s+vyds annual general meeting 周年大会
s&D>' J annual growth rate 年增率；每年增长率
|l67 3FcJ annual long-term supplement 长期个案每年补助金
JK^pb0ih annual pensionable emolument 可供计算退休金的年薪
JTdcL mL annual report 年报
a8cX {6 Annual Report on the Consumer Price Index 《消费物价指数年报》
x%OJ3Qjj= annual return 周年报表；周年申报表；每年报税表格
)vy_m_f& Annual Return Rules 《周年报表规则》
sZ%wQqy~k annual review of consumer prices 每年消费物价回顾
{ PS|q? annual roll-forward basis 逐年延展方式
^^kL.C Ym annual salary 年薪
Dy^A??A[E} annual statement 年度报表；年度决算表
U{ ZKxE 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
J e#vu`.\\ annuitant 年金受益人
oRQ( l I> annuity 年金
w(UZmZb} annuity contract 年金合约
szas(7kDS annuity on human life 人寿年金
n~'cKy )m antecedent debt 先前的债项
gjc[\"0a5h ante-dated cheque 倒填日期支票
G4QsR7 anticipated expenditure 预期开支
'tMS5d) 4: anticipated net profit 预期纯利
#bCzWg anticipated revenue 预期收入
#waK^B)<a anti-inflation measure 反通货膨胀措施
f ( ug3(j anti-inflationary stance 反通货膨胀立场
=:(<lKf,<F apparent deficit 表面赤字
VNHt ]Ewj apparent financial solvency 表面偿债能力
eJ_$ Etc apparent partner 表面合伙人
Mk| *=#e; application for personal assessment 个人入息课税申请书
?7 Skk application of fund 资金应用
?Suv.!wfLl application to release as liquidator and to destruct the books of accounts and documents
%40+si3c 申请免除清盘人职务及毁灭帐簿与文件
(&xIB F_6 appointed actuary 委任精算师
" fWm{; appointed auditor 委任核数师；委任审计师
{IT;g9x appointed trustee 委任的受托人
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$ appointer 委任人
E p8 y apportioned pro rata 按比例分摊
G ; apportionment 分配；分摊
o{xA{ @< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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nr*R! apportionment formula 分摊方程式
y0\ = F apportionment of estate duty 遗产税的分摊
h45RwQ5Z appraisal 估价；评估
cBDOA<]r, appreciable growth 可观增长
!Tu 4V\^~A appreciable impact 显着影响
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appreciable increase 可观增长
^/"2s}+ appreciation 增值；升值
e\WG-zi/ appreciation against other currencies 相对其他货币升值
W0s3nio appreciation of the exchange value of Hong Kong dollar 港元汇值上升
p0@l58 1 appreciation tax 增值税
e < -^ appropriation 拨款；拨用；拨付
M< cm] appropriation account 拨款帐目
w_9[y Appropriation Bill 拨款法案
%lqrq<Xn appropriation-in-aid system 补助拨款办法
_0!<iN L approved assets 核准资产
[J+]1hCZ| approved basket stock 认可一篮子证券
d1hXzJs approved budget 核准预算
"j% L* J) approved charitable donation 认可慈善捐款
mcLxX'c6<h approved charitable institution 认可慈善机构
%nT & approved currency 核准货币；认可货币
_NB8 >v
approved estimates 核准预算
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approved estimates of expenditure 核准开支预算
$[g8j`or! approved overseas insurer 核准海外保险人
4 KZ )`KPE approved overseas trust company 核准海外信托公司
GdtR /1 approved pooled investment fund 核准汇集投资基金
ErY-`8U" approved provident fund scheme 认可公积金计划
f$]ttU U approved provision 核准拨款
;7bY>zc(w approved redeemable share 核准可赎回股份
/*hS0xN* approved regional stock 认可地区性证券
7,,#f&jP approved retirement scheme 认可退休金计划
k{ibD5 B approved subordinated loan 核准附属贷款
q-4#)EnW arbitrage 套戥；套汇；套利
T8 \%+3e. arbitrageur 套戥者；套汇者
# PZB h arbitrary amount 临时款项
15wwu} X arrangement 措施；安排；协定
x qLIs:* arrears 欠款
TDY =! arrears of pay 欠付薪酬
'^~3 8=FA arrears of revenue 逾期未收税款；逾期未收的帐项
mBWhC<kK s articles of association 组织章程；组织细则；组织章程细则
< 7yn : Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
sZYTpZgW4L ascertainment of profit 确定利润
Ng+Ge5C9 "Asia Clear" “亚洲结算系统”
i=j4Wg ,{J Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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/VRlLU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+ e( (! Asian Development Fund [ADF] 亚洲发展基金
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f+hB Asian dollar bond 亚洲美元债券
~R\U1XXyUY Asian dollar market 亚洲美元市场
vp..>BMJ Asian dollar rate 亚洲美元利率
Wkc^?0p Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
VO+3@d: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
["XS|"D M asked price 沽盘；喊价；索价；卖方报价
8,YxCm ie assessable income 应评税入息
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/ assessable loss 应评税亏损
4Vrx9 sA1 assessable profit 应评税利润
kH>^3( Q\ assessable value 应评税值
+d/^0^(D\5 assessed profit 估定利润
\X0wr%I assessed value 经评估价值
b%M|R%)] assessment 评税；评定；估价；评税单
[Se 0+\,& assessment number 评税编号；估价编号
8!VF b+ assessment of additional tax 补加税评税
6 jo+i [h assessment of performance 业绩评估；实绩评价
u(P;) E"1 Assessor 评税主任
rBovC asset price bubbles 资产价格泡沫
z{dn asset-backed securities 具资产保证的证券
Cd51. Sk(l assets accretion 资产增值
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assets and liabilities 资产与负债
/7- qb^V assets betterment statement 资产递增表；资产改进表
Al Q assets lending 实物放款；有抵押贷款
:h )A/k_ assets of the company passing on the death 死者去世时转移的公司资产
@AAkEWo)_ assets pledged as security for liabilities 用作负债抵押的资产
1PdxoRa4= assets portfolio 资产投资组合
o;M-M(EZQ6 assets price 资产价格
f+D a W assets quality 资产质素
ZeP3
Yjr3 assets realization 资产变现
}t9A#GOz assets refinancing arrangement 资产再集资安排
9G=ZB^ assets securitization 资产证券化
ky98Bz% assets situated outside Hong Kong 在香港以外地方的资产
{;j@-=pV assets stripping 削减资产；拆卖资产
_=68iDXm assets value 资产值
>Gyg`L\ assignee 承让人
{uuvgFC assignment 转让；转让书；转让契
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K assignment of interest 权益转让
6mbHfL>cO assignment of letters patent and trade mark 专利证书及商标转让
d( +E0 assignment of property 物业转让；物业转让书
XG_Iq , assignment right 转让权
RXU#.=xvy assignor 转让人
)./.rtP|4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
BdZO$ALXL Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)XAD#GYM associate member 附属会员
t(F] -[ associated body corporate 相联法人团体
uS i/| associated company 相联公司；联属公司
Je~d/,^WU associated corporation 相联法团
*,=WaODO % Association of Chartered Certified Accountants [ACCA] [United Kingdom]
MX#MDA-4 公认会计师公会〔英国〕
Nd.Tda!Kg Association of Futures Exchange Brokers 香港期货经纪协会
1WMwTBHy+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!%_H1jk association of underwriters 承保人组织
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* assumption of control 接管
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assurance 担保；保险；转易；转易书
jboQ)NxT!, assurance of interest 权益的转易
M=aWL!nJ at 19XX price 按一九ＸＸ年价格计算
>J[Wd<~t at a discount 按赔价计算；按贴水价格计算；打折扣
U<lCK!85[ at a premium 按溢价计算；按升水价格计算
m+/-SG at call 通知付款；按通知
(G:K?o) at constant market price 按固定市价计算
8FY/57.W at constant price 按固定价格计算
O Y/sCx+c at cost 按成本计算
@43o4 , at current market price 按当时市价计算；按现时市价计算
>f*[U/{ K at current price 按当时价格计算；按现时价格计算
a>{b'X^LV at factor cost 按要素成本计算；按生产要素成本计算
|. zotEh at money-of-the-day price 按付款当日价格计算
HN *w(bROr at or better 按指定或较佳价位〔买卖指令〕
'h M?J*m at par 按面值计算；平价
_F1{<" 4 at sight 见票即付
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at the close 按收市盘
Ghgo"-,# at the opening 按开市盘
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E= attestation 见证；见证条款
< NO?B+ ~] at-the-money option 平价期权
#e:*]A'I attorney 受权人；受托代表人
&i~AXNw attornment 新拥有人承认书
De*Z U N|< attributable profit 可归属利润
HLy }ta\ attributable share value 可归属股份价值
(gl/ NH! Auckland Stock Exchange 奥克兰证券交易所
@BZ6 {@* auction 拍卖
Q`]E l<$ auctioneer 拍卖商
} Rc8\, audit 审计；核数
SEc3`y ;j% Audit Commission 审计署
S6sw) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\KaWR 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〕
Q(2X$7 iRq audit review 帐目审查
{m/\AG)1I Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
hL,+wJ+A audited account 审计帐目；经审计的帐目
D~xU r )E audited annual account 经审计的周年帐目
M7(vI4V audited balance sheet 经审计的资产负债表
0Up@+R2 auditor 核数师；核数主任；审计师
G/Xa`4"_ auditor's certificate 核数师证明书；审计师证明书
\
l +RX* auditor's report 核数师报告；审计师报告
Pe !eID8 Aussie bond 澳元债券
i7[CqObzc austerity budget 紧缩预算
Q\~4J1 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M_2[Wypw Australia All Ordinaries Index 澳洲所有普通股票指数
e,}]K'!t Australian Dollar [AUD] 澳元
.FnO Australian Options Market 澳大利亚期权市场
L/w9dk*uv Australian Securities Commission 澳洲证券事务监察委员会
:fr 2K Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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C5lA Australian Stock Exchange 澳大利亚证券交易所
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? Austrian Schilling [ATS] 奥地利先令
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!~u9 authentication 认证；鉴证
O]n"aAu@ authority to purchase 委托购买证；委购书
qYW{$K authorization 认可；核准；授权；授权书
=Po!\[SBU authorization by direction 指示授权
Qj? G KO authorization by instruction 指令授权
IA|V^Wmt; authorization by warrant 令状授权
KsGS s9 authorization of unit trust 单位信托的认可
FV/X&u8~ authorized agent 指定代理人
N2VF_[l authorized capital 法定资本
.6 [xX?i^T authorized clerk 出市员
=>hq0F4[; authorized dealer 认可交易商
WG;1[o& authorized financial institution 认可财务机构
j}chU'i f authorized fund 认可基金
^ZFbp@#U authorized fund house 获授权的基金公司；认可基金公司
~4wbIE_r N authorized institution 认可机构
;C%D+"l1g authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
hgE!) UE authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1WPDMLuN authorized insurer 获授权保险人；获认可承保人
}`$:3mb&f authorized investment 特准投资项目
<v"C`cga authorized person 获授权人
Wx&AY"J
authorized representative 获授权代表
p1HU2APFP authorized share capital 法定股本
1V?}";T automated quotation system 自动报价系统
'f<0&Ci8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8 F'i5i 自动交易系统〔香港期货交易所有限公司〕
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~I' automatic adjustment mechanism 自动调整机制
Ou;
]>FJ automatic adjustment system 自动调整系统
_VR Sdr5 Automatic Clearing House 自动票据交换所
!GMb ~ automatic exchange rates accumulation system 自动化汇率累集系统
n ]x4twZ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2F 3 IC automatic teller machine [ATM] 自动柜员机
Mz<4P3"H autopay 自动转帐
mj<(qZh available assets 可用资产
+7o3TA]- available fiscal reserve 现存财政储备
w?.0r6j available profit 可用利润
8^zI Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
T IPb ] average 平均；平均数；海损
uG3t%Cm N average basic salary 平均基本薪金
A0M)*9 f average consumer expenditure 平均消费开支；一般消费开支
Z\xR+ 3 average cost 平均成本
Nora< average cost of land production 增辟土地平均成本
/ MSz{ %v average daily turnover 平均每日成交额
{t[j>_MYw average daily wage rate 平均每日工资率
? N#mD average expenditure pattern 平均开支模式
!a3cEzs 3 average growth rate 平均增长率
]}F_nc2L average net fixed assets 固定资产平均净值
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{ average of relatives 相对价格平均数
`6!l!8
v average price 平均价格
ReP7c3D>p average propensity to consume 平均消费倾向；一般消费倾向
Qg?^%O' average propensity to save 平均储蓄倾向；一般储蓄倾向
E'$r#k:o average rate 平均率
)KR9al f3 average revenue 平均收入；平均收益
!5 %c`4 average stock 平均库存；平均存货
_p7c<$ ; average yearly rent 平均年租
p[&'*"o!/ avoidance of double taxation 避免双重课税
PP&AF?C avoidance of tax 避税
