A:
tR Cz[M& A share Ａ股；甲类股份
E]0}&YG abatement of tax 减税；减扣免税额
qRc Y(mb ABN AMRO Bank N.V. 荷兰银行
PB(q9gf"1} above-the-line expenditure 线上项目支出；经常预算支出
aGml!N5' above-the-line receipt 线上项目收入；经常预算收入
#]kO /Mr ABSA Asia Limited 南非联合亚洲有限公司
cuoZ:Wh absolute change 绝对数值变更
q2e=(]rKE{ absolute expenditure 实际开支
1PUeU+ absolute guideline figure 绝对准则数字
>+FaPym absolute interest 绝对权益
rizWaw5E!8 absolute order of discharge 绝对破产解除令
61~7 L^882 absolute profit margin 绝对利润幅度
J3z:U&%= absolute value 实值；绝对值
_ *.ImD absolutely vested interest 绝对既得权益
O>3f*Cc absorbed cost 已吸收成本；已分摊成本
0a}a absorption 吸收；分摊；合并
'/'dg5bfV absorption rate 吸收率；摊配率；分摊率
i F*L- ACB Finance Limited 亚洲商业财务有限公司
2r" J"C acceptable form of reciprocity 合理的互惠条件
5L y Wg2 acceptable rate 适当利率；适当汇率
tyU'[LF? acceptance agreement 承兑协议
sKwUY{u\M acceptance for honour 参加承兑
})y B2Q0 acceptor 承兑人；接受人；受票人
".7\>8A#a acceptor for honour 参加承兑人
^N&@7s accident insurance 意外保险
=mYwO=:D Accident Insurance Association of Hong Kong 香港意外保险公会
IKVFbTX:y accident insurance scheme 意外保险计划
e X{#F gFc accident year basis 意外年度基准
>/+R~ n accommodation 通融；贷款
`kYcTFk accommodation bill 通融票据；空头票据
4ATIF ;G'< accommodation party 汇票代发人
t Uk)S account balance 帐户余额；帐户结余
0fog/c#q( account book 帐簿
;R([w4[~ account collected in advance 预收款项
Z</57w#-7 account current book 往来帐簿
M.9w_bW]#D account of after-acquired property 事后取得的财产报告
2 GxkOch account of defaulter 拖欠帐目
Yy'CBIq#f account payable 应付帐款
1 \Z/}FT account payee only [A/C payee only] 只可转帐；存入收款人帐户
{u[_^ account receivable 应收帐款
uQYenCNXS account receivable report 应收帐款报表
u K=)65] account statement 结单；帐单；会计财务报表
ML.|\:r* account title 帐户名称；会计科目
Om(Ir&0 accountant's report 会计师报告
zG)vmysJ f Accountant's Report Rules 会计师报告规则
8 .t3`FGH accounting and auditing procedure 会计与审计程序；会计与核数程序
>o1,Y& Accounting Arrangements 《会计安排》
k_`h (R accounting basis 会计基础
M.67[Qj~"u accounting by Official Receiver 破产管理署署长呈交的帐目
j@R"AP}
Accounting Circular 《会计通告》
5><T#0W? accounting class 会计类别
xEg@Y"NQ accounting date 记帐日期；会计结算日期
k\X yR4r accounting for money 款项核算
SQJ +C% Accounting Officer 会计主任
[P`<y#J3F accounting period 会计报告期；会计期
srhI%Zj accounting policy 会计政策；会计方针
j JD*s/o accounting practice 会计惯例
~? :>= x accounting principle 会计准则
X0knM}5 accounting record 会计记录
p,BoiYdi accounting report 会计报告
05Q4$P Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]P e8G(E! Accounting Society of China 中国会计学会
^<3{0g-"AW accounting statement 会计报表
]wwN mmE accounting system 会计制度；会计系统
?}U?Q7vx@@ accounting transaction 会计事项；帐务交易
TZhYgV accounting treatment 会计处理
B'I_i$g4w accounting year 会计年度
J7HY(7Nx accretion 增值；添加
7Vu f4Z5 accrual 应计项目；应累算数目
f!F5 d1N accrual basis 应计制；权责发生制
KQ^ |prN?y accrual basis accounting 应计制会计；权责发生制会计
29zMs9oKPP accrue 应累算；应计
*M.,Yoj accrued benefit 应累算利益
g>
m)XY accrued charges 应计费用
&Im-@rV! accrued cumulative preference share dividend 应累算的累积优先股股息
ZiPz~G0[^ accrued expenses 应累算费用
b&6lu4D accrued interest payable 应付利息；应计未付利息
Dutc#?bT accrued interest receivable 应收利息；应计未收利息
&eb8k2S accrued right 累算权益
CwD =nT5` accruing profit 应累算的利润
fw5+eTQ^ accumulated fiscal reserve 累积财政储备
j`#H%2W\; accumulated profit 累积利润；滚存溢利
ix"BLn]YZ accumulated reserve 累积储备
-f*5lkO accumulation of surplus income 累积收益盈余
>7r% k,` acquired assets 既得资产
MnlD87x@X acquisition 收购；购置；取得
,w
f6gmh8 acquisition cost 购置成本
_sn<"B%> acquisition expenses 购置费用
Ezev
^O] acquisition of 100% interest 收购全部股权
_ 9dW+ acquisition of control 取得控制权
ke k/C`7 acquisition of fixed assets 购置固定资产
nd$ 92H acquisition of shell “买壳”
? dXAHY acquisition price 收购价
KWM.e1( act of God 天灾
tN.$4+ acting partner 执事合伙人
zK>m4+)~ active market 买卖活跃的市场；交投畅旺的市场；旺市
gjx-tp 1. active partner 积极参与的合伙人
U "r)C;5 active trading 交投活跃
]$#9B-uB actual circulation 实际流通
N 'n0I^Y1A actual cost 实际成本
t|s(V-Wq actual expenditure 实际开支；实际支出
fhyoSRLR: actual income 实际入息；实际收入；实际收益
abv *X 1 actual market 现货市场
9m)gp19YA actual price 现货价；实际价格
\4>w17qng actual profit 实际利润
X(BX+)YR actual quotation 实盘；实际价位；实际报价
xel|,|*Yq actual year basis 按实际年度计算
RF;[:[*W actuals 实货
L)4~:f)B actuarial investigation 精算调查
olr-oi`4C actuarial principle 精算原则
UFLx'VX d actuarial report 精算师报告
^ cE {Uv Actuarial Society of Hong Kong 香港精算学会
$j8CF3d.6 actuarial valuation 精算师估值
$|@pY| f actuary 精算师
zg'.f UZ ad referendum agreement 暂定协议；有待覆核的协定
\ Rt FF ad valorem duty 从价税；按值征税
$:# :"
ad valorem duty system 从价税制
+o'xyR '( ad valorem fee 从价费
aX zb]"> ad valorem tariff 从价关税
uF1&m5^W additional allowance 额外免税额
VFMn"bYOB additional amount for unexpired risk 未过期风险的额外款额
[qxU
\OSC additional assessable profit 补加应评税利润
vexF|'!}0# additional assessment 补加评税
We\i0zUU additional commitment 额外承担
m U additional commitment vote 额外承担拨款
R4T@ ]l&W additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
fUfd5W1" additional dependent parent allowance 供养父母额外免税额
D?UURUR f additional provision 额外拨款
!@wUAR Q additional stamp duty 附加印花税
! * KQ2#e additional tax 补加税罚款；补加税款
f$9|qfW'$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
gz~ug35 adjudged bankrupt 被裁定破产
+v'2s@e`
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Zy.A9 Bh~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
M,X)rM}Q adjudication of bankruptcy 裁定破产；宣告破产
mIp> ~ adjudication of insolvency 裁定无力偿还债务
d[5v A/8O adjusted actual 经调整的实数；调整后的实数
A:D 9qp adjusted current assets 经调整的流动资产；调整后的流动资产
'9 zKaL adjusted figure 经调整的数字；调整后的数额
Yyd]s\W adjusted liabilities 经调整的负债；调整后的负债
6k![v@2R adjusted loss 经调整的亏损；调整后的亏损
j%D{z5,nKm 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:k ]Z adjusted profit 经调整的利润；调整后的利润
N{ $?u adjusted surplus 经调整的盈余额；调整后的盈余额
.o5K X* adjusted value 经调整的价值；调整后的价值
^TjC adjustment 调整；修订；理算〔保险〕
SS24@:"{ adjustment centre 调剂中心
xK)<7 63q> adjustment lag 调整过程的时间差距；调整时差
sDR Av%w adjustment mechanism 调整机制
W}"tf
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adjustment of loss 亏损调整
xpCZlOld adjustment process 调整过程；调整程序
`IJ)'$pn adjustment range 调整幅度
w{lj'3z I administered exchange rate 受管制汇率
a(*"r:/lD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
tQYV4h\Qj administration expenses 行政费用
k@s<*C administration fee 手续费；行政费
<#;5)!gr{ administration in bankruptcy 破产管理
F |y0q:U administration order 遗产管理令
U1 *P administrator 管理人；遗产管理人
0%%y9;o administrator of the estate 遗产管理人
Nn-k hl|11 admission of debt 债项承认书
mxBx?xM- admission of proof 接纳债权证明
L+T'TC: advance 放贷款项；垫付款项；预支款项；预付款项
e=p_qhBt advance account 暂支帐目；预付款帐户
)m+O .`x advance compensation 预付补偿金
\ltS~E uWU advance from shareholder 股东垫款
EkRx/ advance pending reimbursement 预支以待日后付还
Cg%Owe/E?0 advanced economy 先进经济体系
0UW_ Pbh6 advancement 预付；预付财产
|pbetA4& advances warrant 垫款令
.Ln98#ZR advancing 贷出
!4gHv4v ; adverse balance 逆差
#8
^b] adverse exchange 逆汇
v _:KqdmO] advertisement addressed to shareholders 在报章刊登的致股东通告
*GY8#Az advice for collection 托收通知书
S 1^ t;{" advice of drawing 提款通知书；汇票通知书
t^>P,%$ advice of payment 付款通知
1*$6u5.=F Advisory Committee [Securities and Futures Commission]
\,n
X/f 谘询委员会〔证券及期货事务监察委员会〕
ZZwIB3sNhf Advisory Committee on Diversification 经济多元化谘询委员会
w8j pOvj affidavit 誓章；遗产申报誓章
:xq{\ "r affidavit of no receipt 述明无收款的誓章
-{J0~1'#- affiliate 联号；联营公司；附属公司
BFP@Yn~k affiliated company 附属公司；联号；联营公司
%Ie,J5g5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^+-]V9?+ affordability 负担能力
KF@%tR}V{ African Development Bank [AfDB] 非洲开发银行
&iq'V*+-\ after-acquired property 事后取得的财产
0-aaLC~Z> after-hours dealing 市后交易
0S4Y3bac& after-tax profit 税后盈利；税后利润；税后溢利
J7oj@Or9 agency agreement 代理协议
92R,o'# agency expenses 代理机构的开支
" W {rS4L agency fee 代理费
wu11)HFL|z Agency Law 《代理法》
l Le& q agent 代理人；承销人
?/5<}W#7} agent of company 公司代理人
C`3 XOth agent's fee 代理人费；经纪费
$FIJI^Kd7 aggregate 总计；总数；总体数字
8 $H\b &u aggregate amount 总款额；总额
0)\(y aggregate assets and liabilities 总体资产与负债
UM`$aPz aggregate at constant price 按固定价格计算的总体数字
ub sv\[:C aggregate demand 总需求
b "}ya/ aggregate gross position 总持仓量
&U=_:]/ aggregate limit 总限额
#K$0%0=M aggregate of salaries tax 合计薪俸税
x*tCm8`{ aggregate performance 总体表现；总体业绩
LkK[,Qj aggregate supply 总体供应
$AvaOI.l aggregate surplus 总盈余
Yt:%)&50}- aggregate total 整体总额
BT;1"l< aggregate value 总值；合计价值
_Gb 7n 5p aggregated basis 合计基准
mr_NArF aggregated net chargeable income 合计应课税入息实额
!B{(EL=g aggregation 合并计算；合计；总和
Z\QN n aggregation of incomes of husband and wife 夫妇入息合并计算
E5|GP aggregation of property 财产的总和
[I'q"yRu]i agio 差价；贴水
&gC)%*I 4 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》
k%-UW% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Eg&Q,dH[ 《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<Tg}fg Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[xGL0Z%)t 《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》
L"?4}U: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
tpeMq - 《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 >P" $ agreement for a settlement 授产协议
FOPmvlA\-< agreement for assignment 转让协议
Oq3t-omXS agreement for sale 售卖协议；买卖协议
;
+Ie<oW agreement for sale and purchase 买卖协议
LS# _K - agreement for the payment of interest 支付利息协议
s-&i!d agreement for the repayment of money 还款协议
QZO<'q`L agreement of reinsurance 再保险协议
eISHV.QV Agricultural Bank of China 中国农业银行
+, rm air passenger departure tax 飞机乘客离境税
m{lS-DlRg Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h4ghMBo% airport tax 机场税
RJN
LcIm alcohol duty 酒精税
z| S4\Ae alienation 让与；让渡；转让
4`r-*Lx alimony 生活费；赡养费
lfw BUb All Ordinaries Index [AOI] 所有普通股指数
\tS|
N40 all risks 全险；综合险
cyL|.2, All Sales Record for Stock Market 《股票市场成交报告》
,S, R6#3G Allied Capital Resources Limited 新联财务有限公司
Z yz)`>cB all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{w99 ~? allocation letter 拨款信件
3zM>2)T- allocation of fund 分配款项；预留款项
(t,|FkVLV allocation of profit 利润分配；溢利分配
S| IDFDn allocation warrant 拨款令
N$Tzxs allotment 分配；配股
MSt@yKq allotment notice 股份配售通知；配股通知
3}.OSt'= allotment of shares 股份分配
|l?*' = allowable 可获宽免；免税的
=A"z.KfV allowable business loss 可扣除的营业亏损
U/r FH9e$ allowable expenses 可扣税的支出
Mt12 1Q&" allowance 免税额；津贴；备抵；准备金
]U 1S?p allowance for debts 债项的免税额
G)9`Qn allowance for depreciation by wear and tear 耗损折旧免税额
VOp+6ho< allowance for funeral expenses 殡殓费的免税额
AAc2u^spx allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ZQ#AE VI, allowance for repairs and outgoings 修葺及支出方面的免税额
cn_ *,\} allowance to debtor 给债务人的津贴
|q_Hiap#a alteration of capital 资本更改
m W4tW alternate trustee 候补受托人
@Z9>E+udQ amalgamation 合并
Lez]{%+.`[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)Vx C v ambit of charges 征税范围；收费范围
|c,'0V,"cH amended valuation 经修订的估值
xn7bb[ g; American Commodities Exchange 美国商品交易所
x^UAtKSy American Express Bank Limited 美国运通银行
#~q Y%X American Stock Exchange 美国证券交易所
7I {rhA amortization 摊销
o7:"Sl2AD amount due from banks 存放银行同业的款项
L0xh?B amount due from banks abroad 存放海外银行同业的款项
~NO'8 Mr amount due from holding companies 控股公司欠款
sRGIHT# amount due from local banks 存放本港银行同业的款项
Xm.["& amount due to banks 银行同业的存款
<d3N2 amount due to banks abroad 海外银行同业的存款
y@]:7 amount due to holding companies 控股公司存款
5cC) &}I amount due to local banks 本港银行同业的存款
th|TwD&mO amount due to outport banks 外埠银行同业的存款
A4VV y~sd amount for note issue 发行纸币的款额
M4}zRr([.5 amount of bond 担保契据的款额
At8^yF
amount of consideration 代价款额
o}lA\ A amount of contribution 供款数额
5%XEybc2 amount of indebtedness 负债款额
s!K9-qZl< amount of principal of the loan 贷款本金额
]=0$-ImQ@x amount of rates chargeable 应征差饷数额
!X/O1PM| amount of share capital 股本额
@>hXh
+!2h amount of sums assured 承保款额
)'t&LWS~ amount of variation 变动幅度
JztSP? amount of vote 拨款数额
I-|1eR +3 amount payable 应付款额
VWE`wan< amount receivable 应收款额
r1Cq8vD*m Amsterdam Stock Exchange 阿姆斯特丹证券交易所
AU
H_~SY analysis 分析
`v1~nNoY ancillary risk 附属风险
KH76Vts annual account 周年帐目；周年帐目报表；年度决算；年结
~px)Jd annual accounting date 年结日期
r*4@S~; annual allowance 每年免税额；年积金；年度津贴；年津
;"D I)hd z annual balance 年度余额
ST^{?Q annual disposable income 每年可动用收入
{}v<2bS annual estimates 周年预算
tY $4k26 annual fee 年费
D,;6$Pvg^ annual general meeting 周年大会
nM&Ud Kf3 annual growth rate 年增率；每年增长率
$iAd)2LT annual long-term supplement 长期个案每年补助金
GxcW^{; annual pensionable emolument 可供计算退休金的年薪
_8nT$!\\ annual report 年报
5Lm<3:7Q+ Annual Report on the Consumer Price Index 《消费物价指数年报》
M/ a5o|>8 annual return 周年报表；周年申报表；每年报税表格
c9 N5 c Annual Return Rules 《周年报表规则》
k8ej . annual review of consumer prices 每年消费物价回顾
UG<`m] annual roll-forward basis 逐年延展方式
d7Devs
k annual salary 年薪
c ,RY
j annual statement 年度报表；年度决算表
SB2I j', 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
)Aa
h annuitant 年金受益人
qx\P(dOUf annuity 年金
5X"WgR; annuity contract 年金合约
QF`o%m I annuity on human life 人寿年金
(J/!9 NS: antecedent debt 先前的债项
piKR*|F ante-dated cheque 倒填日期支票
07tSXl5! anticipated expenditure 预期开支
|F^h >^
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,}_uk]AQ anticipated revenue 预期收入
S k& l8" anti-inflation measure 反通货膨胀措施
Kf-rthO anti-inflationary stance 反通货膨胀立场
(qXl=e8 apparent deficit 表面赤字
9J'3b < apparent financial solvency 表面偿债能力
sz+Uq]Mn apparent partner 表面合伙人
sOLR *=F{ application for personal assessment 个人入息课税申请书
QHuh=7u) application of fund 资金应用
hz _F^gF application to release as liquidator and to destruct the books of accounts and documents
/Jc i 1o 申请免除清盘人职务及毁灭帐簿与文件
o|0QstS Cl appointed actuary 委任精算师
MW6KEiQ" appointed auditor 委任核数师；委任审计师
Um 'r6ty appointed trustee 委任的受托人
jIs2 R3B appointer 委任人
gC qQ~lWZ apportioned pro rata 按比例分摊
'+{dr\nJ apportionment 分配；分摊
3?R QPP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'uOzC"_yF apportionment formula 分摊方程式
&k2nt apportionment of estate duty 遗产税的分摊
% [ C-KQH appraisal 估价；评估
>ey- j\_v appreciable growth 可观增长
Du2v,n5@ appreciable impact 显着影响
15 ^5y RXC appreciable increase 可观增长
Ho:X.Z9A^ appreciation 增值；升值
{b6g!sE appreciation against other currencies 相对其他货币升值
aY7.<p*a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
?nAKB5= appreciation tax 增值税
U\Hd?&`9gz appropriation 拨款；拨用；拨付
gwepaW appropriation account 拨款帐目
Ut
x e Appropriation Bill 拨款法案
{? dW- appropriation-in-aid system 补助拨款办法
0fT Eb%z8 approved assets 核准资产
JrdH6Zg approved basket stock 认可一篮子证券
Xqac$%[3 approved budget 核准预算
`b{.K, approved charitable donation 认可慈善捐款
HKdR?H M1 approved charitable institution 认可慈善机构
Kc:}
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S3k>34_%9 approved estimates 核准预算
20t</lq. approved estimates of expenditure 核准开支预算
CF`fn6 approved overseas insurer 核准海外保险人
c.\J _^ approved overseas trust company 核准海外信托公司
P00pSRQHD approved pooled investment fund 核准汇集投资基金
*I}_B\kY approved provident fund scheme 认可公积金计划
/j1p^=ARV approved provision 核准拨款
Uieg4I ro approved redeemable share 核准可赎回股份
S}hg*mWn{$ approved regional stock 认可地区性证券
92k}ON approved retirement scheme 认可退休金计划
0+\~^ approved subordinated loan 核准附属贷款
c[Mz#BWG arbitrage 套戥；套汇；套利
2.K"+% arbitrageur 套戥者；套汇者
-0) So arbitrary amount 临时款项
q$Ol" K@ arrangement 措施；安排；协定
E5%ae (M^ arrears 欠款
zq5_&AeW arrears of pay 欠付薪酬
ib OXh U arrears of revenue 逾期未收税款；逾期未收的帐项
%-4e8d74/ articles of association 组织章程；组织细则；组织章程细则
+"] 'h~W Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
lE54RX}e4 ascertainment of profit 确定利润
YJ5;a\QxN "Asia Clear" “亚洲结算系统”
A*h)p@3t< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3\,TI`^C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6wWA(![w" Asian Development Fund [ADF] 亚洲发展基金
1?(mE7H# Asian dollar bond 亚洲美元债券
*4zVK/FJ Asian dollar market 亚洲美元市场
NRKAEf_#w Asian dollar rate 亚洲美元利率
N[}XLhbt Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ej1 [ry Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
]sjOn?YA+ asked price 沽盘；喊价；索价；卖方报价
dBG] J18 assessable income 应评税入息
J<_&f_K0] assessable loss 应评税亏损
! UUh7'W4u assessable profit 应评税利润
zYOPE 6E assessable value 应评税值
)^!-Aj \x assessed profit 估定利润
-}UC daQ3 assessed value 经评估价值
tS 2lex% assessment 评税；评定；估价；评税单
T^GdN_qF assessment number 评税编号；估价编号
RWBmQg^]X assessment of additional tax 补加税评税
r _r$nl assessment of performance 业绩评估；实绩评价
su=.4JcK Assessor 评税主任
CRWO R pP asset price bubbles 资产价格泡沫
LM _4.J asset-backed securities 具资产保证的证券
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assets accretion 资产增值
,)L.^< assets and liabilities 资产与负债
NUL~zb assets betterment statement 资产递增表；资产改进表
Dz )bP{iq" assets lending 实物放款；有抵押贷款
]?)zH :2) assets of the company passing on the death 死者去世时转移的公司资产
wCvD4C.WH assets pledged as security for liabilities 用作负债抵押的资产
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wRJ"T`Tt assets portfolio 资产投资组合
qrX6FI assets price 资产价格
,iPkx( assets quality 资产质素
kd \G> assets realization 资产变现
`hl yN]L assets refinancing arrangement 资产再集资安排
udc9$uO assets securitization 资产证券化
9 I RE@c assets situated outside Hong Kong 在香港以外地方的资产
iCx'`^HnP assets stripping 削减资产；拆卖资产
1xtbhk]D assets value 资产值
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|j^ assignee 承让人
k LD)<D assignment 转让；转让书；转让契
r9vC&pWZ assignment of interest 权益转让
9DtSYd/ assignment of letters patent and trade mark 专利证书及商标转让
G8oQSo;D assignment of property 物业转让；物业转让书
.Yu,&HR assignment right 转让权
:,VyOmf assignor 转让人
&(. ZHF associate 有联系的人；有关连人士；相联者；合伙人；联系人
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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"J{,P9P6 associate member 附属会员
;8 b f5 associated body corporate 相联法人团体
f CVSVn"o associated company 相联公司；联属公司
*smo{!0Gg associated corporation 相联法团
P7Y[?=' v Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3 S 5QqAm 公认会计师公会〔英国〕
U&eLj "XZ Association of Futures Exchange Brokers 香港期货经纪协会
ZK'I$p]b Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,vhR99g{ association of underwriters 承保人组织
X>wQYIi assumption of control 接管
Aio0++ r- assurance 担保；保险；转易；转易书
Kc{wv/6}T assurance of interest 权益的转易
XnG!T$ at 19XX price 按一九ＸＸ年价格计算
?NwFpSB2 at a discount 按赔价计算；按贴水价格计算；打折扣
HxM-VK ' at a premium 按溢价计算；按升水价格计算
0bd.ess at call 通知付款；按通知
>ab=LDoM at constant market price 按固定市价计算
1I sR}uLh at constant price 按固定价格计算
jf2E{48P at cost 按成本计算
!kz \
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F% |(pHk at current price 按当时价格计算；按现时价格计算
JL$RBr at factor cost 按要素成本计算；按生产要素成本计算
a[JgR /E@x at money-of-the-day price 按付款当日价格计算
;}PL/L$L6; at or better 按指定或较佳价位〔买卖指令〕
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yA at par 按面值计算；平价
+*!! at sight 见票即付
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|@m|J at the close 按收市盘
lwB!ti at the opening 按开市盘
w7W-=\Hvh attestation 见证；见证条款
BdYh: at-the-money option 平价期权
X3>(K1 attorney 受权人；受托代表人
r9 U1 O@c attornment 新拥有人承认书
u J$"2<O attributable profit 可归属利润
aD:+, MZ attributable share value 可归属股份价值
=wQ= ` Auckland Stock Exchange 奥克兰证券交易所
:`|, a ( auction 拍卖
{F4: auctioneer 拍卖商
J SL 3.J audit 审计；核数
=sm(Z ;" Audit Commission 审计署
N f~<x K Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^q6~xC,/ 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〕
iOyYf!yg audit review 帐目审查
v 7R&9kU{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
E5 dXu5+ye audited account 审计帐目；经审计的帐目
Ob6vg^# audited annual account 经审计的周年帐目
)>/c/ B audited balance sheet 经审计的资产负债表
Gg+>_b{S5T auditor 核数师；核数主任；审计师
j{PX ~/ auditor's certificate 核数师证明书；审计师证明书
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gG Aussie bond 澳元债券
y\[=#g1(@ austerity budget 紧缩预算
BAhC-;B#R Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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D>1k Australia All Ordinaries Index 澳洲所有普通股票指数
@K/I a!Lw Australian Dollar [AUD] 澳元
g DhwJks Australian Options Market 澳大利亚期权市场
r~TT c)2 Australian Securities Commission 澳洲证券事务监察委员会
EI;\of2, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
oxzNV&D[{` Australian Stock Exchange 澳大利亚证券交易所
D)_Ei'+*l Austrian Schilling [ATS] 奥地利先令
*t_&im%E authentication 认证；鉴证
y AWDk0bx authority to purchase 委托购买证；委购书
J-}NFWR;t authorization 认可；核准；授权；授权书
B'Wky>5) authorization by direction 指示授权
qEAF!iB]L authorization by instruction 指令授权
g|P hNo authorization by warrant 令状授权
vf2K2\fn authorization of unit trust 单位信托的认可
{ZcZ\ Q;6 authorized agent 指定代理人
j#& authorized capital 法定资本
lK4+8VZ authorized clerk 出市员
+[ItkfSod! authorized dealer 认可交易商
Q-F9oZ*0 authorized financial institution 认可财务机构
V|A E~R^ authorized fund 认可基金
asg> TO W authorized fund house 获授权的基金公司；认可基金公司
k@L~h{`Mc\ authorized institution 认可机构
=r ~ . I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yShHFlO= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
z' lNO| nU authorized insurer 获授权保险人；获认可承保人
h uJqqC authorized investment 特准投资项目
zjA/Z( authorized person 获授权人
gnXjd} authorized representative 获授权代表
]lUu%<-; authorized share capital 法定股本
^NDX4 d; automated quotation system 自动报价系统
ju]]| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
U3}R^W~eb 自动交易系统〔香港期货交易所有限公司〕
' l|_$3 automatic adjustment mechanism 自动调整机制
T Rw 6$CR automatic adjustment system 自动调整系统
kre&J Automatic Clearing House 自动票据交换所
{0 ~0 automatic exchange rates accumulation system 自动化汇率累集系统
Z +"&{g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5-^%\?,x automatic teller machine [ATM] 自动柜员机
F"x O0t autopay 自动转帐
>A&@W p1 available assets 可用资产
<^ U (ya available fiscal reserve 现存财政储备
<+gl"lG available profit 可用利润
2~V Im#
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
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'[vB^ average 平均；平均数；海损
P 0xLx average basic salary 平均基本薪金
(L$~ zw5gr average consumer expenditure 平均消费开支；一般消费开支
+ZKhmb! average cost 平均成本
* Xoscc average cost of land production 增辟土地平均成本
4Umsc>yfK average daily turnover 平均每日成交额
C8E C ?fSQ average daily wage rate 平均每日工资率
-kbm$~P average expenditure pattern 平均开支模式
,SF.@^o@a average growth rate 平均增长率
xXZKj average net fixed assets 固定资产平均净值
8/"|VE DOr average of relatives 相对价格平均数
P]"d eB| average price 平均价格
DYlvxF` average propensity to consume 平均消费倾向；一般消费倾向
5lnSa+_/f average propensity to save 平均储蓄倾向；一般储蓄倾向
SDHc[66' average rate 平均率
Wk\@n+Q {] average revenue 平均收入；平均收益
( 'n8=J average stock 平均库存；平均存货
]M;6o@hq average yearly rent 平均年租
/;AZ/Ocy! avoidance of double taxation 避免双重课税
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avoidance of tax 避税
