A:
PlkZ)S7C A share Ａ股；甲类股份
'Cc~|gOgD abatement of tax 减税；减扣免税额
]/=R ABi ABN AMRO Bank N.V. 荷兰银行
BIWe Hx above-the-line expenditure 线上项目支出；经常预算支出
,UY1.tR( above-the-line receipt 线上项目收入；经常预算收入
M&V' *.xz ABSA Asia Limited 南非联合亚洲有限公司
RpivO, absolute change 绝对数值变更
7}X1A !1 absolute expenditure 实际开支
7?Wte&C];p absolute guideline figure 绝对准则数字
Nm?^cR5r absolute interest 绝对权益
NU=ru/ absolute order of discharge 绝对破产解除令
{=Zy;Er absolute profit margin 绝对利润幅度
%~!4DXrMk absolute value 实值；绝对值
F H,]' absolutely vested interest 绝对既得权益
}=-0 DSLVj absorbed cost 已吸收成本；已分摊成本
;qWu8\T+ absorption 吸收；分摊；合并
~1uQyt absorption rate 吸收率；摊配率；分摊率
B 6
0 ACB Finance Limited 亚洲商业财务有限公司
pm6#azQ acceptable form of reciprocity 合理的互惠条件
?})A-$f ~ acceptable rate 适当利率；适当汇率
pe?)AiTZ: acceptance agreement 承兑协议
[YOH'i&X acceptance for honour 参加承兑
I& 1Lm)W& acceptor 承兑人；接受人；受票人
u} ot-!}Q acceptor for honour 参加承兑人
r<vMp'u accident insurance 意外保险
~|+ ~/ Accident Insurance Association of Hong Kong 香港意外保险公会
E4 X6f accident insurance scheme 意外保险计划
=)Xj[NNRT accident year basis 意外年度基准
~lj[> |\Oj accommodation 通融；贷款
xuioU accommodation bill 通融票据；空头票据
h&0zR# t accommodation party 汇票代发人
*] i hc u account balance 帐户余额；帐户结余
-<#)
]um account book 帐簿
WNyW1?" account collected in advance 预收款项
r:H]`Uo'r account current book 往来帐簿
`_\KN_-%Vu account of after-acquired property 事后取得的财产报告
g b_Y]U account of defaulter 拖欠帐目
&K / ?# account payable 应付帐款
J ,Sa7jv[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
z< % P" account receivable 应收帐款
6 s=VU\ account receivable report 应收帐款报表
: K|
H/kht account statement 结单；帐单；会计财务报表
_uIS[%4g account title 帐户名称；会计科目
;R?@
D] accountant's report 会计师报告
vIV|y>;g Accountant's Report Rules 会计师报告规则
u$T]A8 e accounting and auditing procedure 会计与审计程序；会计与核数程序
`!]|lI!GW Accounting Arrangements 《会计安排》
c1f"z1Z accounting basis 会计基础
X*2W4udF accounting by Official Receiver 破产管理署署长呈交的帐目
Rc1j^S;> Accounting Circular 《会计通告》
c -+NWC accounting class 会计类别
QH'*MY accounting date 记帐日期；会计结算日期
a"jE\OZ{+s accounting for money 款项核算
"Rj
PTRe: Accounting Officer 会计主任
?ko#N?hgI accounting period 会计报告期；会计期
i'ap8Dr accounting policy 会计政策；会计方针
iWCYK7c@.- accounting practice 会计惯例
TQ"XjbhU;X accounting principle 会计准则
'< Zm>L& accounting record 会计记录
F^%w%E\ accounting report 会计报告
b| L;*<KU Accounting Services Branch [Treasury] 会计事务部〔库务署〕
"^]gI Qc Accounting Society of China 中国会计学会
f}-'67*Y accounting statement 会计报表
\YvG+7a accounting system 会计制度；会计系统
F[ E 'R.: accounting transaction 会计事项；帐务交易
im>(^{{r& accounting treatment 会计处理
Ln>!4i+-B) accounting year 会计年度
&da=hc,>% accretion 增值；添加
u
BEw YQB accrual 应计项目；应累算数目
#
-'A
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(' &lAn accrual basis accounting 应计制会计；权责发生制会计
;<+efYmyc accrue 应累算；应计
Z )rW>I
accrued benefit 应累算利益
*)K
5<}V accrued charges 应计费用
`D+zX accrued cumulative preference share dividend 应累算的累积优先股股息
Z LQmEF[> accrued expenses 应累算费用
f{9+,z accrued interest payable 应付利息；应计未付利息
BE?]P?r? accrued interest receivable 应收利息；应计未收利息
aT0~C.vT accrued right 累算权益
I5"wa:Z accruing profit 应累算的利润
<9@n / accumulated fiscal reserve 累积财政储备
XM]m%I accumulated profit 累积利润；滚存溢利
p $Tk;;wm accumulated reserve 累积储备
Y '/6T]a accumulation of surplus income 累积收益盈余
/zIG5RK > acquired assets 既得资产
4=,J@N- acquisition 收购；购置；取得
s< k[ < acquisition cost 购置成本
D6ZHvY8R acquisition expenses 购置费用
S`-I-VS=L acquisition of 100% interest 收购全部股权
lelmX acquisition of control 取得控制权
!U` 4 acquisition of fixed assets 购置固定资产
P'~`2W0sz acquisition of shell “买壳”
A{_CU-, acquisition price 收购价
%FjU tB act of God 天灾
?_ H9>/:. acting partner 执事合伙人
HI5NWdfRl active market 买卖活跃的市场；交投畅旺的市场；旺市
hDXTC_^s active partner 积极参与的合伙人
I9kz)Q o active trading 交投活跃
}IygU 6{G actual circulation 实际流通
@5T l84@Q actual cost 实际成本
? 2}%Rb39 actual expenditure 实际开支；实际支出
u7e$Mq actual income 实际入息；实际收入；实际收益
SQ) BS/8A actual market 现货市场
"% T~d[M actual price 现货价；实际价格
,i_+Z
|Ls actual profit 实际利润
)"TVR{I%B actual quotation 实盘；实际价位；实际报价
&N.pW=%,N actual year basis 按实际年度计算
MZ3 8=nJ actuals 实货
uzp\V
39 actuarial investigation 精算调查
XL*M#Jx actuarial principle 精算原则
SkDr4kds actuarial report 精算师报告
(aYu[ML Actuarial Society of Hong Kong 香港精算学会
xOkdu k] actuarial valuation 精算师估值
hNc8uV{r= actuary 精算师
jI,[( Z> ad referendum agreement 暂定协议；有待覆核的协定
yu_PZ"l ad valorem duty 从价税；按值征税
APl]EV" l ad valorem duty system 从价税制
th{J;a ad valorem fee 从价费
#ed|0 ad valorem tariff 从价关税
k _t|)
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mc]+j,d additional amount for unexpired risk 未过期风险的额外款额
F
w{:shC additional assessable profit 补加应评税利润
'6z Z`Ll9 additional assessment 补加评税
") 8l'^Mq2 additional commitment 额外承担
vapC5,W"2- additional commitment vote 额外承担拨款
r 2:{r`ocM additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
];5J additional dependent parent allowance 供养父母额外免税额
@. sn additional provision 额外拨款
pCkMm)2g! additional stamp duty 附加印花税
j+3 \I > additional tax 补加税罚款；补加税款
}wo:1v8J Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
e\~nqKCb adjudged bankrupt 被裁定破产
'$,yV f adjudicated bankrupt 裁定破产人
!=S?*E +j) adjudication fee 裁定费；评定印花税额手续费；评估契据费
/BgX Y}JC. adjudication of bankruptcy 裁定破产；宣告破产
2 :Y vr_L adjudication of insolvency 裁定无力偿还债务
<Ve0Ph K adjusted actual 经调整的实数；调整后的实数
Fe psa;\sU adjusted current assets 经调整的流动资产；调整后的流动资产
@Yt394gA%\ adjusted figure 经调整的数字；调整后的数额
# j7&2L adjusted liabilities 经调整的负债；调整后的负债
p+ b/k2 Q adjusted loss 经调整的亏损；调整后的亏损
/- Gq`9Z 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
$j,$O>V adjusted profit 经调整的利润；调整后的利润
z1b@JCWE adjusted surplus 经调整的盈余额；调整后的盈余额
gjsks(x adjusted value 经调整的价值；调整后的价值
V|A)f@ Fs adjustment 调整；修订；理算〔保险〕
In4VS:dD adjustment centre 调剂中心
b81^756 adjustment lag 调整过程的时间差距；调整时差
N?c~AEk9U adjustment mechanism 调整机制
Dlz0*eHD adjustment of loss 亏损调整
##By!F TP adjustment process 调整过程；调整程序
mm_)=Ipj> adjustment range 调整幅度
@ D[ +@N administered exchange rate 受管制汇率
?o)?N8 U Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
N5W!(h) administration expenses 行政费用
MMO /v JC administration fee 手续费；行政费
zvGncjMkC administration in bankruptcy 破产管理
c)Ng9p administration order 遗产管理令
QeT~s5 H administrator 管理人；遗产管理人
]w,|WZm administrator of the estate 遗产管理人
S
-,$ ( admission of debt 债项承认书
XFWE^*e=B admission of proof 接纳债权证明
H/*slqL advance 放贷款项；垫付款项；预支款项；预付款项
H6 ,bpjY advance account 暂支帐目；预付款帐户
>B``+ Z^2 advance compensation 预付补偿金
t%,:L.?J# advance from shareholder 股东垫款
D'%M# S0 advance pending reimbursement 预支以待日后付还
Jj0:p " advanced economy 先进经济体系
{|0YcL advancement 预付；预付财产
|F\fdB}?S: advances warrant 垫款令
89KFZ[.}] advancing 贷出
H >D? adverse balance 逆差
[uJS. `b adverse exchange 逆汇
*6][ [)( advertisement addressed to shareholders 在报章刊登的致股东通告
O9<oq advice for collection 托收通知书
a".iVf6y advice of drawing 提款通知书；汇票通知书
0,&] 2YJ advice of payment 付款通知
1:yil9.\* Advisory Committee [Securities and Futures Commission]
c M<08-:v 谘询委员会〔证券及期货事务监察委员会〕
N_FjEZpX Advisory Committee on Diversification 经济多元化谘询委员会
M<= e~';H affidavit 誓章；遗产申报誓章
UHk)!P> affidavit of no receipt 述明无收款的誓章
Kv:.bHN} affiliate 联号；联营公司；附属公司
mBB"e"o affiliated company 附属公司；联号；联营公司
> Xij+tt{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}fef* >>} affordability 负担能力
^R
:zma African Development Bank [AfDB] 非洲开发银行
{md5G$* % after-acquired property 事后取得的财产
uK#2vgT after-hours dealing 市后交易
W Atv4 after-tax profit 税后盈利；税后利润；税后溢利
m$hkmD| agency agreement 代理协议
ePR9r } agency expenses 代理机构的开支
1f M`n 5?" agency fee 代理费
u|\?6fz Agency Law 《代理法》
$tc1 te agent 代理人；承销人
B\aVE|~PB agent of company 公司代理人
>[nR$8_J-l agent's fee 代理人费；经纪费
1`s^r+11: aggregate 总计；总数；总体数字
tnBCO%uG aggregate amount 总款额；总额
Chad}zU` aggregate assets and liabilities 总体资产与负债
2qV oe}F aggregate at constant price 按固定价格计算的总体数字
sk:B; .z aggregate demand 总需求
0` v-pL0| aggregate gross position 总持仓量
9@mvG^ aggregate limit 总限额
48 0M|^
aggregate of salaries tax 合计薪俸税
Zz Q LbCV aggregate performance 总体表现；总体业绩
OZz!8-|wE aggregate supply 总体供应
cf ^ i!X0 aggregate surplus 总盈余
k=d0%}
`M( aggregate total 整体总额
DvLwX1(l aggregate value 总值；合计价值
d.Ccc/1- aggregated basis 合计基准
mfffO G aggregated net chargeable income 合计应课税入息实额
H4T~Kv aggregation 合并计算；合计；总和
_ShWCU-~Z aggregation of incomes of husband and wife 夫妇入息合并计算
(c"!&&S^ = aggregation of property 财产的总和
x&+&)d agio 差价；贴水
] O~$|Wk 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*T[(\8{n Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r1}1lJ>7H 《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》
Aeo=m}C; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
yh|+Usa 《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》
xsy45az<ip Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
( *K)D$y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
,&fZo9J9 agreement for a settlement 授产协议
\!w | agreement for assignment 转让协议
=FiO{Aw `N agreement for sale 售卖协议；买卖协议
F ~7TE91C agreement for sale and purchase 买卖协议
nZ#u#V agreement for the payment of interest 支付利息协议
^ZRZ0:rZ agreement for the repayment of money 还款协议
Y%|dM/a` agreement of reinsurance 再保险协议
iTT%_-X- Agricultural Bank of China 中国农业银行
a"t~ K air passenger departure tax 飞机乘客离境税
T2tvU*[ = Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,q7FK z{ airport tax 机场税
vfXNN F alcohol duty 酒精税
=w"Kkj>%oh alienation 让与；让渡；转让
I36%oA alimony 生活费；赡养费
J6>tGKa+e All Ordinaries Index [AOI] 所有普通股指数
Ho[]03 all risks 全险；综合险
T{-gbo`Yji All Sales Record for Stock Market 《股票市场成交报告》
(ov&iNx Allied Capital Resources Limited 新联财务有限公司
XJy.xI>; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nG{o$v_| allocation letter 拨款信件
@0C[o9 allocation of fund 分配款项；预留款项
T (]*jaB allocation of profit 利润分配；溢利分配
EwuRIe;D allocation warrant 拨款令
J~oxqw} allotment 分配；配股
)^"V}z
t allotment notice 股份配售通知；配股通知
D@ !r?E` allotment of shares 股份分配
L<B)BEE. allowable 可获宽免；免税的
19pFNg'kA allowable business loss 可扣除的营业亏损
^Oeixi@f allowable expenses 可扣税的支出
=K|#5p` allowance 免税额；津贴；备抵；准备金
i3d 2+N` allowance for debts 债项的免税额
& 5z9C=]e allowance for depreciation by wear and tear 耗损折旧免税额
;_ |4c7 allowance for funeral expenses 殡殓费的免税额
o`7 Z<HF allowance for inflation 为通货膨胀而预留的款项；通胀准备金
' u;Zw%O(J allowance for repairs and outgoings 修葺及支出方面的免税额
;vol Bfv allowance to debtor 给债务人的津贴
w i+L 4v alteration of capital 资本更改
"9" alternate trustee 候补受托人
Oo FMOlb.Z amalgamation 合并
euRKYGW ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V8&'dhuG ambit of charges 征税范围；收费范围
_Ex<VF u amended valuation 经修订的估值
PlK3; American Commodities Exchange 美国商品交易所
/lPnf7 American Express Bank Limited 美国运通银行
j8PeO&n> American Stock Exchange 美国证券交易所
+{m+aHk amortization 摊销
u2`j\
Vu amount due from banks 存放银行同业的款项
qN9 ?$\ amount due from banks abroad 存放海外银行同业的款项
HY?#r]Ryt amount due from holding companies 控股公司欠款
~- uf%= amount due from local banks 存放本港银行同业的款项
y HlQKI amount due to banks 银行同业的存款
^8] 7
amount due to banks abroad 海外银行同业的存款
(NDC9Lls amount due to holding companies 控股公司存款
;*9<lUvu amount due to local banks 本港银行同业的存款
LHu amount due to outport banks 外埠银行同业的存款
pFZ $z?lI amount for note issue 发行纸币的款额
8faT@J'e; amount of bond 担保契据的款额
}|N88PN amount of consideration 代价款额
yGrnzB6 | amount of contribution 供款数额
\/gf_R_GN amount of indebtedness 负债款额
55UPd#E' amount of principal of the loan 贷款本金额
`
"-P g5 amount of rates chargeable 应征差饷数额
MLM/!N 7 amount of share capital 股本额
pR=R{=}wV amount of sums assured 承保款额
in,0(I&I amount of variation 变动幅度
PApr8Xe amount of vote 拨款数额
6#K. n&=* amount payable 应付款额
j8bA "r1 amount receivable 应收款额
8t, &dq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
L:mE)Xq2 analysis 分析
2G!z/OAj ancillary risk 附属风险
0 aI@m annual account 周年帐目；周年帐目报表；年度决算；年结
9(}d7y annual accounting date 年结日期
&DHIYj1 i annual allowance 每年免税额；年积金；年度津贴；年津
"x HK* annual balance 年度余额
Mqk|H~l5c annual disposable income 每年可动用收入
FwHqID_!:l annual estimates 周年预算
}N G P! annual fee 年费
h8Oj
E$
H annual general meeting 周年大会
D+! S\~u annual growth rate 年增率；每年增长率
v*.iNA;&i annual long-term supplement 长期个案每年补助金
] q[( z annual pensionable emolument 可供计算退休金的年薪
u2$.EM/iae annual report 年报
%H&WihQ Annual Report on the Consumer Price Index 《消费物价指数年报》
HkhZB^_V annual return 周年报表；周年申报表；每年报税表格
f\q5{#"z Annual Return Rules 《周年报表规则》
Dd/]?4 annual review of consumer prices 每年消费物价回顾
c9Cc%EK annual roll-forward basis 逐年延展方式
1q5S"=+W[ annual salary 年薪
k q?:< ! z annual statement 年度报表；年度决算表
iycceZ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
s6 (md<r annuitant 年金受益人
Mw-L?j0o[k annuity 年金
@p^E Xc*| annuity contract 年金合约
0+SZ -] annuity on human life 人寿年金
4 x4[ antecedent debt 先前的债项
5WxNH}{ ante-dated cheque 倒填日期支票
:"Tkl$@, anticipated expenditure 预期开支
O 7 LJ-M anticipated net profit 预期纯利
_ 1Ne+"V anticipated revenue 预期收入
be]/ ROP>H anti-inflation measure 反通货膨胀措施
@( E6P;+{ anti-inflationary stance 反通货膨胀立场
u8| CeA apparent deficit 表面赤字
i;]# @n| apparent financial solvency 表面偿债能力
a MFUj+^ apparent partner 表面合伙人
\+Y=}P > application for personal assessment 个人入息课税申请书
D8 PC;@m
application of fund 资金应用
a|4D6yUw| application to release as liquidator and to destruct the books of accounts and documents
ePv`R'# 申请免除清盘人职务及毁灭帐簿与文件
b2[U3)|oO appointed actuary 委任精算师
n <> ^cD appointed auditor 委任核数师；委任审计师
PU1YR;[Fe appointed trustee 委任的受托人
_Ye.29 appointer 委任人
\ISg6v{/ apportioned pro rata 按比例分摊
7F~g A74h apportionment 分配；分摊
/?XI,#j3kM Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
%{:pBt:Z apportionment formula 分摊方程式
Vjo[rUW apportionment of estate duty 遗产税的分摊
v.TgB) appraisal 估价；评估
<n~.X<6V' appreciable growth 可观增长
h4hp5 M appreciable impact 显着影响
gV\Y>y4v appreciable increase 可观增长
F9% +7Op^ appreciation 增值；升值
60A!Gob appreciation against other currencies 相对其他货币升值
nec}grA appreciation of the exchange value of Hong Kong dollar 港元汇值上升
v JVh%l+ appreciation tax 增值税
EowzEGq!a5 appropriation 拨款；拨用；拨付
`r3 klL,W' appropriation account 拨款帐目
Pw7uxN` Appropriation Bill 拨款法案
mSZg;7DE3* appropriation-in-aid system 补助拨款办法
KQ81Oxu*C approved assets 核准资产
iPWr- approved basket stock 认可一篮子证券
vZ$E
[EG} approved budget 核准预算
%VR{<{3f approved charitable donation 认可慈善捐款
~[og\QZX approved charitable institution 认可慈善机构
`l. bU3C approved currency 核准货币；认可货币
1x\k:2 U approved estimates 核准预算
(RG "2I3 approved estimates of expenditure 核准开支预算
lVd-{m) approved overseas insurer 核准海外保险人
y3QS! 3I approved overseas trust company 核准海外信托公司
0a<h,s0"2 approved pooled investment fund 核准汇集投资基金
; 8eGf' approved provident fund scheme 认可公积金计划
HyKA+ 7} approved provision 核准拨款
X%(NI(+x, approved redeemable share 核准可赎回股份
Y{#*;p*I approved regional stock 认可地区性证券
P{_%p<:V approved retirement scheme 认可退休金计划
m8R=wb
: approved subordinated loan 核准附属贷款
} snS~kx arbitrage 套戥；套汇；套利
t?Q bi)T=z arbitrageur 套戥者；套汇者
vx ' ] ; arbitrary amount 临时款项
vZ57
S13 arrangement 措施；安排；协定
*fv BB9raq arrears 欠款
5VQ-D`kE+ arrears of pay 欠付薪酬
`"yxmo*0 arrears of revenue 逾期未收税款；逾期未收的帐项
EEK!'[<,sE articles of association 组织章程；组织细则；组织章程细则
g"m9[R=]6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
P ?n4B \! ascertainment of profit 确定利润
) )FLM^dj "Asia Clear" “亚洲结算系统”
I^u ~r. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
UF }[%Sa Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|mbD q\U Asian Development Fund [ADF] 亚洲发展基金
UQ7]hX9 Asian dollar bond 亚洲美元债券
=_ m3 ~=Z Asian dollar market 亚洲美元市场
)S`[ gK Asian dollar rate 亚洲美元利率
w{2CV\^>5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Q 3^h Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
tCGx ]\ asked price 沽盘；喊价；索价；卖方报价
$M!iQ"bb assessable income 应评税入息
-OU{99$aS assessable loss 应评税亏损
_`^AgRE assessable profit 应评税利润
xfI0P0+ assessable value 应评税值
Te cMQ0
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UA2 KY}pz5 assessed value 经评估价值
* V\.6,^v assessment 评税；评定；估价；评税单
Jp}\@T. assessment number 评税编号；估价编号
zy"k b assessment of additional tax 补加税评税
1 y wdcg assessment of performance 业绩评估；实绩评价
A?}[rM
Z Assessor 评税主任
v7KBYN asset price bubbles 资产价格泡沫
G}+@C] asset-backed securities 具资产保证的证券
eiyr^Sch. assets accretion 资产增值
i$6rnS&C assets and liabilities 资产与负债
>1Hv c7DP assets betterment statement 资产递增表；资产改进表
+ lVA$]d assets lending 实物放款；有抵押贷款
vxC];nCC# assets of the company passing on the death 死者去世时转移的公司资产
zp}pS2DU assets pledged as security for liabilities 用作负债抵押的资产
D& o\q68 W assets portfolio 资产投资组合
%*npL Di assets price 资产价格
FJCORa@?_ assets quality 资产质素
d hnX\/ assets realization 资产变现
y {Bajil assets refinancing arrangement 资产再集资安排
`O0Qtq. assets securitization 资产证券化
) `'a1y| assets situated outside Hong Kong 在香港以外地方的资产
4 uMMf assets stripping 削减资产；拆卖资产
cb0rkmO assets value 资产值
-C~zvP; a assignee 承让人
(GpP=lSSeY assignment 转让；转让书；转让契
RN[ x\" , assignment of interest 权益转让
:Rv+Bm assignment of letters patent and trade mark 专利证书及商标转让
rXMc0SPk assignment of property 物业转让；物业转让书
\#Jq%nd assignment right 转让权
UF-'( assignor 转让人
rCczQ71W associate 有联系的人；有关连人士；相联者；合伙人；联系人
_b -g^#L% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
j$/#2%OVN associate member 附属会员
b1i~F45h associated body corporate 相联法人团体
R 13k2jLSQ associated company 相联公司；联属公司
%k['<BYG< associated corporation 相联法团
U YJ> L Association of Chartered Certified Accountants [ACCA] [United Kingdom]
z;?jKE p 公认会计师公会〔英国〕
a.gMH
uL Association of Futures Exchange Brokers 香港期货经纪协会
YLA(hg| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
#rGCv~0*l association of underwriters 承保人组织
Kg>B$fBx) assumption of control 接管
Te?PYV- assurance 担保；保险；转易；转易书
biS[GyQ assurance of interest 权益的转易
j?]+~ at 19XX price 按一九ＸＸ年价格计算
~uZ9%UB_m at a discount 按赔价计算；按贴水价格计算；打折扣
C6a- at a premium 按溢价计算；按升水价格计算
<bg6k . s at call 通知付款；按通知
HDzeot D at constant market price 按固定市价计算
^OIo at constant price 按固定价格计算
N5=}0 s]e at cost 按成本计算
g4Dck4^! 4 at current market price 按当时市价计算；按现时市价计算
Ax~
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8$47Y2r@ at factor cost 按要素成本计算；按生产要素成本计算
k{F6 WQ7 at money-of-the-day price 按付款当日价格计算
AI{0;0 at or better 按指定或较佳价位〔买卖指令〕
Q{uO/6 at par 按面值计算；平价
tK{#kApHGG at sight 见票即付
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;Wk3>\nT- at the opening 按开市盘
V?x&\< ;, attestation 见证；见证条款
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gfd5B at-the-money option 平价期权
G"u4]!$/ attorney 受权人；受托代表人
F^!O\8PFd attornment 新拥有人承认书
Vb J E zl attributable profit 可归属利润
3P RU attributable share value 可归属股份价值
~-lUS0duh Auckland Stock Exchange 奥克兰证券交易所
<'sm($.2 auction 拍卖
' w72i/ auctioneer 拍卖商
o(l %k},a audit 审计；核数
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+ Audit Commission 审计署
u0o TqD? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}u0&> k|y 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〕
9 lG a*f) audit review 帐目审查
$qZ6i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
D5bi)@G7z audited account 审计帐目；经审计的帐目
[`tNa Vg audited annual account 经审计的周年帐目
+/mCYI audited balance sheet 经审计的资产负债表
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lh P auditor 核数师；核数主任；审计师
3%o}3.P,:@ auditor's certificate 核数师证明书；审计师证明书
&LB` auditor's report 核数师报告；审计师报告
'3Fb[md54 Aussie bond 澳元债券
&;JeLL1J austerity budget 紧缩预算
^
. A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$w-@Oa*h9U Australia All Ordinaries Index 澳洲所有普通股票指数
46 \!W(O~y Australian Dollar [AUD] 澳元
a#CjGj) Australian Options Market 澳大利亚期权市场
v6uRzFw
Australian Securities Commission 澳洲证券事务监察委员会
Q u8=zI>t Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!m'Rp~t Australian Stock Exchange 澳大利亚证券交易所
W}zq 9|p Austrian Schilling [ATS] 奥地利先令
>z fx2wh\a authentication 认证；鉴证
ze5#6Vzd& authority to purchase 委托购买证；委购书
p*@t$0i authorization 认可；核准；授权；授权书
-T+'3</T authorization by direction 指示授权
Nqd9)WQ authorization by instruction 指令授权
+N2ILE8[< authorization by warrant 令状授权
tr/.pw6 authorization of unit trust 单位信托的认可
BAi0w{ authorized agent 指定代理人
' T7 3V authorized capital 法定资本
^AOJ^@H^> authorized clerk 出市员
jMS>B)'TO authorized dealer 认可交易商
6jm/y@|F! authorized financial institution 认可财务机构
P&t w!B authorized fund 认可基金
D97 v fC authorized fund house 获授权的基金公司；认可基金公司
^x^(Rk}| authorized institution 认可机构
)g3c-W= authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
fWs*u[S authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V;J3lV< authorized insurer 获授权保险人；获认可承保人
TA:#K authorized investment 特准投资项目
{KEmGHC4R authorized person 获授权人
eHd7fhW5 authorized representative 获授权代表
9 p^gF2?k authorized share capital 法定股本
a gL@A automated quotation system 自动报价系统
>+!Ef Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Qr6PkHU 自动交易系统〔香港期货交易所有限公司〕
mWn0"1C automatic adjustment mechanism 自动调整机制
NB.'>Sar automatic adjustment system 自动调整系统
"}-S%v`)z Automatic Clearing House 自动票据交换所
+/ M%%:>mY automatic exchange rates accumulation system 自动化汇率累集系统
fuF{8-ua Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
U+E9l?4R automatic teller machine [ATM] 自动柜员机
$2}%3{<j autopay 自动转帐
Z^_zcH' available assets 可用资产
m] -cRf)9 available fiscal reserve 现存财政储备
G) Y,*., available profit 可用利润
SdnO#J}{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
e VQ-? DK average 平均；平均数；海损
"o_'q@.} average basic salary 平均基本薪金
AA=eWg average consumer expenditure 平均消费开支；一般消费开支
Ra
H1aS( average cost 平均成本
Mto OIkQ average cost of land production 增辟土地平均成本
tL< .B average daily turnover 平均每日成交额
fl2XI=[v4 average daily wage rate 平均每日工资率
iY&I?o!Ch average expenditure pattern 平均开支模式
"{t]~urLd average growth rate 平均增长率
)t\aB_ = average net fixed assets 固定资产平均净值
Ve)BF1YG average of relatives 相对价格平均数
qn |~YXn average price 平均价格
cKoW 5e|u average propensity to consume 平均消费倾向；一般消费倾向
}owl7G3 average propensity to save 平均储蓄倾向；一般储蓄倾向
*BF[thB:a average rate 平均率
L*vKIP<EMM average revenue 平均收入；平均收益
gA@Zx%0j average stock 平均库存；平均存货
27$,D XD average yearly rent 平均年租
d/~g3n>| avoidance of double taxation 避免双重课税
u3tT=5.D avoidance of tax 避税
