A:
23 BzD^2a A share Ａ股；甲类股份
RR>Q$ K abatement of tax 减税；减扣免税额
%?1k}(qUeY ABN AMRO Bank N.V. 荷兰银行
)"s <hR , above-the-line expenditure 线上项目支出；经常预算支出
eL[BH8l above-the-line receipt 线上项目收入；经常预算收入
h lD0^8S ABSA Asia Limited 南非联合亚洲有限公司
@ 6w\q?.s absolute change 绝对数值变更
w?|gJ*B" absolute expenditure 实际开支
WDNuR #J? absolute guideline figure 绝对准则数字
=t\HtAXn[ absolute interest 绝对权益
$q);xs absolute order of discharge 绝对破产解除令
+K,]#$k absolute profit margin 绝对利润幅度
P#]% C absolute value 实值；绝对值
% b<cJ]F absolutely vested interest 绝对既得权益
?N oG. absorbed cost 已吸收成本；已分摊成本
V\r!H>
absorption 吸收；分摊；合并
WQv% 57+
absorption rate 吸收率；摊配率；分摊率
`?{i dg ACB Finance Limited 亚洲商业财务有限公司
3QM6M9M acceptable form of reciprocity 合理的互惠条件
,rx?Ig}k z acceptable rate 适当利率；适当汇率
gTcLS|& H acceptance agreement 承兑协议
#?-2f{ acceptance for honour 参加承兑
E8j >Toz acceptor 承兑人；接受人；受票人
{{w5F2b((% acceptor for honour 参加承兑人
gBGUGjVj accident insurance 意外保险
^cB83%<Z Accident Insurance Association of Hong Kong 香港意外保险公会
:t+XW`eQR: accident insurance scheme 意外保险计划
MgyV {` accident year basis 意外年度基准
ZE863M@. accommodation 通融；贷款
T+7-6y+ d accommodation bill 通融票据；空头票据
4Ynv=G Qz accommodation party 汇票代发人
u+ "3l@ Y# account balance 帐户余额；帐户结余
\tH^w@j47 account book 帐簿
aE BQx account collected in advance 预收款项
-}Vnr\f account current book 往来帐簿
RuSKJ,T:9 account of after-acquired property 事后取得的财产报告
' ^L|}e account of defaulter 拖欠帐目
HfEU[p7) account payable 应付帐款
D#R5G
account payee only [A/C payee only] 只可转帐；存入收款人帐户
qC]6g account receivable 应收帐款
P0,@#M& account receivable report 应收帐款报表
L q<# account statement 结单；帐单；会计财务报表
Ib3n% AG account title 帐户名称；会计科目
1S
.~Vh0Q, accountant's report 会计师报告
tjYqdbA) Accountant's Report Rules 会计师报告规则
g.$a]pZz accounting and auditing procedure 会计与审计程序；会计与核数程序
7 06-QE^ Accounting Arrangements 《会计安排》
Dz4e.tvN accounting basis 会计基础
t Gv5pe*r accounting by Official Receiver 破产管理署署长呈交的帐目
Tl>D=Vnhh Accounting Circular 《会计通告》
3BHPD; U accounting class 会计类别
0<Q['l4Ar accounting date 记帐日期；会计结算日期
}}L :6^ accounting for money 款项核算
If[4]-dq Accounting Officer 会计主任
~~,] b accounting period 会计报告期；会计期
(U bz@s^ accounting policy 会计政策；会计方针
M,nX@8 _h accounting practice 会计惯例
{}>s0B accounting principle 会计准则
ypyqf55gK accounting record 会计记录
N 0 <([B; accounting report 会计报告
&5k$ v^W5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
HoE@t-S Accounting Society of China 中国会计学会
5eS0
B{,c accounting statement 会计报表
CWF(OMA accounting system 会计制度；会计系统
UqHk2h- accounting transaction 会计事项；帐务交易
x~3N})T5 accounting treatment 会计处理
;\1/4;m accounting year 会计年度
hc#Lni R3$ accretion 增值；添加
o3C7JG accrual 应计项目；应累算数目
%%d3M->C} accrual basis 应计制；权责发生制
C{Y0}ZrmlF accrual basis accounting 应计制会计；权责发生制会计
39Nz>Nu: accrue 应累算；应计
U~h
f,Ox i accrued benefit 应累算利益
ppL*#/jYt accrued charges 应计费用
r2dU>U*:4 accrued cumulative preference share dividend 应累算的累积优先股股息
[\|`C4@3a accrued expenses 应累算费用
\M$e#^g accrued interest payable 应付利息；应计未付利息
=zaf{0c accrued interest receivable 应收利息；应计未收利息
rBY)rUDd4 accrued right 累算权益
MPa F accruing profit 应累算的利润
`p qj~s accumulated fiscal reserve 累积财政储备
~@Yiwp\ " accumulated profit 累积利润；滚存溢利
+r8: t5:/I accumulated reserve 累积储备
R-%v?? accumulation of surplus income 累积收益盈余
&|6 A
8, acquired assets 既得资产
'F-; uN acquisition 收购；购置；取得
v/ $~ifY" acquisition cost 购置成本
,_+Gb acquisition expenses 购置费用
w g- qq4Q\ acquisition of 100% interest 收购全部股权
(^),G-] acquisition of control 取得控制权
S(* u _ acquisition of fixed assets 购置固定资产
YF)uAJ Ak acquisition of shell “买壳”
barY13)$U acquisition price 收购价
U1oZ\Mh act of God 天灾
)I&,kH)+ acting partner 执事合伙人
,hO*W-a% 1 active market 买卖活跃的市场；交投畅旺的市场；旺市
;iB9\p$K) active partner 积极参与的合伙人
4\?z ^^ active trading 交投活跃
DT2uUf actual circulation 实际流通
(3. B\8s actual cost 实际成本
}.ZT?p \ actual expenditure 实际开支；实际支出
7\;4 d4u actual income 实际入息；实际收入；实际收益
#Jx6DQGa actual market 现货市场
N+0[p@0 actual price 现货价；实际价格
c\P,ct
}> actual profit 实际利润
X%>n vp actual quotation 实盘；实际价位；实际报价
-q&K9ZCl ` actual year basis 按实际年度计算
r^g"%nq9/ actuals 实货
9K4]~_%h\ actuarial investigation 精算调查
As}3VBd actuarial principle 精算原则
?ZF ~U actuarial report 精算师报告
{e35O(Y Actuarial Society of Hong Kong 香港精算学会
\}Hi\k+h': actuarial valuation 精算师估值
>_3P6- L> actuary 精算师
FG RdA^` ad referendum agreement 暂定协议；有待覆核的协定
P]A~:Lj ad valorem duty 从价税；按值征税
+Oxw? `I$ ad valorem duty system 从价税制
0gevn ad valorem fee 从价费
-!bfxbP ad valorem tariff 从价关税
4` X]$. additional allowance 额外免税额
OTy{:ID additional amount for unexpired risk 未过期风险的额外款额
D(X:dB50@ additional assessable profit 补加应评税利润
J=l\t7w additional assessment 补加评税
GZq~P l additional commitment 额外承担
Hoj'zY additional commitment vote 额外承担拨款
yhPO$L additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xGkc_ additional dependent parent allowance 供养父母额外免税额
6 d;_} additional provision 额外拨款
+< })`(8 additional stamp duty 附加印花税
gl$}t H additional tax 补加税罚款；补加税款
9M]%h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Jn\@wF9xd adjudged bankrupt 被裁定破产
>?L)+*^ adjudicated bankrupt 裁定破产人
D!g \- y adjudication fee 裁定费；评定印花税额手续费；评估契据费
7;8DKY q adjudication of bankruptcy 裁定破产；宣告破产
F!RzF7h1 adjudication of insolvency 裁定无力偿还债务
IE*5p6IM~ adjusted actual 经调整的实数；调整后的实数
~[Fh+t(Y adjusted current assets 经调整的流动资产；调整后的流动资产
QAx R'.d adjusted figure 经调整的数字；调整后的数额
J/k4CV*li( adjusted liabilities 经调整的负债；调整后的负债
'=V1'I*
adjusted loss 经调整的亏损；调整后的亏损
S%6 V(L| 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
eaWK 2%v adjusted profit 经调整的利润；调整后的利润
Z@ dS,M* adjusted surplus 经调整的盈余额；调整后的盈余额
hY(q@_s adjusted value 经调整的价值；调整后的价值
#qcF2&a% adjustment 调整；修订；理算〔保险〕
c,,(s{1 adjustment centre 调剂中心
-s_=4U, adjustment lag 调整过程的时间差距；调整时差
zcE` .)y adjustment mechanism 调整机制
p|`[8uY? adjustment of loss 亏损调整
K%@#a}kRb adjustment process 调整过程；调整程序
Ib}~Q@ ?2 adjustment range 调整幅度
IM (=j administered exchange rate 受管制汇率
D:56>%y@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M> rertUR administration expenses 行政费用
).i :C(| administration fee 手续费；行政费
K&IH t?vh! administration in bankruptcy 破产管理
Y$4dqn administration order 遗产管理令
X[E!q$ag administrator 管理人；遗产管理人
m\"X%Y# administrator of the estate 遗产管理人
na`8ulN_ admission of debt 债项承认书
Aq*,cOF+ admission of proof 接纳债权证明
FdE9k\E#/) advance 放贷款项；垫付款项；预支款项；预付款项
G0mvrc-( advance account 暂支帐目；预付款帐户
lxh}N, advance compensation 预付补偿金
_|C T|q advance from shareholder 股东垫款
I AFj_VWC0 advance pending reimbursement 预支以待日后付还
j"4]iI+ {" advanced economy 先进经济体系
hmES@^n!_ advancement 预付；预付财产
NGp^/PZX0 advances warrant 垫款令
}n t,DG!r advancing 贷出
/I@`B2 adverse balance 逆差
Y{ `hRz` adverse exchange 逆汇
aSM S uX8 advertisement addressed to shareholders 在报章刊登的致股东通告
3;er.SFu{ advice for collection 托收通知书
a
IgV"3 advice of drawing 提款通知书；汇票通知书
WW3! ,ln_ advice of payment 付款通知
o%3VE8- Advisory Committee [Securities and Futures Commission]
j\%m6\{n| 谘询委员会〔证券及期货事务监察委员会〕
=| O ><O| Advisory Committee on Diversification 经济多元化谘询委员会
"tUc affidavit 誓章；遗产申报誓章
" o>` Y affidavit of no receipt 述明无收款的誓章
y"nL9r.,: affiliate 联号；联营公司；附属公司
,0^9VWZV affiliated company 附属公司；联号；联营公司
5cZKk/"Ad} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
KKGwMJku} affordability 负担能力
]%<0V,G
q African Development Bank [AfDB] 非洲开发银行
&B@qb?UE1 after-acquired property 事后取得的财产
W:y'a3~ after-hours dealing 市后交易
"*oN~&flc after-tax profit 税后盈利；税后利润；税后溢利
'l41];_ agency agreement 代理协议
Vd+5an? agency expenses 代理机构的开支
G&,2>qxK R agency fee 代理费
ibxtrt= Agency Law 《代理法》
NVG`XL agent 代理人；承销人
IEQ6J}L agent of company 公司代理人
12 S[m~L% agent's fee 代理人费；经纪费
&Tn7 aggregate 总计；总数；总体数字
40Z/;,wp{ aggregate amount 总款额；总额
- * _"ZgE aggregate assets and liabilities 总体资产与负债
/e50&]2w aggregate at constant price 按固定价格计算的总体数字
Jo9!:2? aggregate demand 总需求
j Khj 7dR aggregate gross position 总持仓量
EC f
$ aggregate limit 总限额
i= s>a;*# aggregate of salaries tax 合计薪俸税
JNSH'9!n6 aggregate performance 总体表现；总体业绩
1+NmiGKg aggregate supply 总体供应
V~ [I /Vi aggregate surplus 总盈余
1Jn:huV2 aggregate total 整体总额
Xb5 $ijH aggregate value 总值；合计价值
;h#nal>w@S aggregated basis 合计基准
I.L8A|nZ aggregated net chargeable income 合计应课税入息实额
S$%Y{ aggregation 合并计算；合计；总和
ba"a!#wA aggregation of incomes of husband and wife 夫妇入息合并计算
~glFB`?[ aggregation of property 财产的总和
8+U':xR agio 差价；贴水
90]{4 ]y; 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》
Nk/Ms:57y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c69M
《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》
VsR`y]"g Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K $Yc!4M 《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》
*EzAo Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
u9^R
?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》
n+;PfQ| agreement for a settlement 授产协议
jHWJpm ( agreement for assignment 转让协议
lL6qK&; agreement for sale 售卖协议；买卖协议
J"O#w BM9 agreement for sale and purchase 买卖协议
j,CMcP7A - agreement for the payment of interest 支付利息协议
Mb[4G>-v= agreement for the repayment of money 还款协议
PdD| 3B& agreement of reinsurance 再保险协议
yi9c+w)b Agricultural Bank of China 中国农业银行
6P:H` air passenger departure tax 飞机乘客离境税
;3k6_ub Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G9uWn%5r airport tax 机场税
KqT~MP l alcohol duty 酒精税
n\D3EP<s alienation 让与；让渡；转让
D:Y `{ { alimony 生活费；赡养费
l5d>
YTK+5 All Ordinaries Index [AOI] 所有普通股指数
,wlSNb@' all risks 全险；综合险
>`'>,n | All Sales Record for Stock Market 《股票市场成交报告》
) gq( Allied Capital Resources Limited 新联财务有限公司
SsF
5+=A all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$/uNV1 ]o allocation letter 拨款信件
t?j2Rw3f`I allocation of fund 分配款项；预留款项
hhvP*a_J allocation of profit 利润分配；溢利分配
-!p -nk@9| allocation warrant 拨款令
,9;d"ce allotment 分配；配股
-?Aa RwZ, allotment notice 股份配售通知；配股通知
*cn#W]AE allotment of shares 股份分配
v^_<K4 N` allowable 可获宽免；免税的
5 c E!'3Y allowable business loss 可扣除的营业亏损
)iG+pP@.@ allowable expenses 可扣税的支出
K\GIh8L allowance 免税额；津贴；备抵；准备金
5"JnJH allowance for debts 债项的免税额
x uD n: allowance for depreciation by wear and tear 耗损折旧免税额
e`Z3{H} allowance for funeral expenses 殡殓费的免税额
YJ{d\j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
wOp# mT allowance for repairs and outgoings 修葺及支出方面的免税额
XT5Vo allowance to debtor 给债务人的津贴
SY}iU@xo alteration of capital 资本更改
n! (g<" alternate trustee 候补受托人
Q,A`"e#: amalgamation 合并
iAlFgOk' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V6ioQx=K# ambit of charges 征税范围；收费范围
NR)[,b\v amended valuation 经修订的估值
CQcb !T American Commodities Exchange 美国商品交易所
6c>tA2G|8 American Express Bank Limited 美国运通银行
!OJSQB, American Stock Exchange 美国证券交易所
YMx
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;Q.g[[J/p amount due from banks 存放银行同业的款项
{@u}-6:wAT amount due from banks abroad 存放海外银行同业的款项
m 5NF)eL amount due from holding companies 控股公司欠款
;,h*s, i amount due from local banks 存放本港银行同业的款项
IBzHXa>75 amount due to banks 银行同业的存款
ptmPO4f amount due to banks abroad 海外银行同业的存款
Ueyt}44.e2 amount due to holding companies 控股公司存款
Q nqU!6k@ amount due to local banks 本港银行同业的存款
+C)auzY7N amount due to outport banks 外埠银行同业的存款
=`X ;fz amount for note issue 发行纸币的款额
)LYj,do amount of bond 担保契据的款额
ab 1\nzpd amount of consideration 代价款额
&xqe 8!FeA amount of contribution 供款数额
: |c,.uO amount of indebtedness 负债款额
:l>T~&/98 amount of principal of the loan 贷款本金额
cF[[_ amount of rates chargeable 应征差饷数额
B|O/h! H. amount of share capital 股本额
b+M[DwPw amount of sums assured 承保款额
qpl "j- amount of variation 变动幅度
~j\/3;^s
amount of vote 拨款数额
;6 1m amount payable 应付款额
lC1X9Op amount receivable 应收款额
xy|-{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
GfQP@R" analysis 分析
/j' We-C ancillary risk 附属风险
ZtEHP`Iin
annual account 周年帐目；周年帐目报表；年度决算；年结
lm &C!{K annual accounting date 年结日期
6iFd[<.*j annual allowance 每年免税额；年积金；年度津贴；年津
5 Wi5`8m annual balance 年度余额
< v('HLA annual disposable income 每年可动用收入
r`cCHZo/V annual estimates 周年预算
b@f. Kd7I annual fee 年费
{- S0m= annual general meeting 周年大会
Z<r&- !z annual growth rate 年增率；每年增长率
`z3?ET annual long-term supplement 长期个案每年补助金
P
N_QK Z annual pensionable emolument 可供计算退休金的年薪
Y#6@0Nn[G annual report 年报
^ D
B0C Annual Report on the Consumer Price Index 《消费物价指数年报》
=dX*:An annual return 周年报表；周年申报表；每年报税表格
zoOm[X=?3 Annual Return Rules 《周年报表规则》
?XGZp?6 annual review of consumer prices 每年消费物价回顾
%p 2 C5z? annual roll-forward basis 逐年延展方式
0{PK]qp7 annual salary 年薪
d<6L&8)< annual statement 年度报表；年度决算表
h3 p 3~xq 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
"eQ9 6^'J annuitant 年金受益人
!*|CIx k( annuity 年金
y::;e#. annuity contract 年金合约
ORx, n7- annuity on human life 人寿年金
igz:ek` antecedent debt 先前的债项
Sjr (e}* ante-dated cheque 倒填日期支票
`bT{E.(T anticipated expenditure 预期开支
HXdPKS4q anticipated net profit 预期纯利
O|j5ulO}&" anticipated revenue 预期收入
8XJ%Y uu anti-inflation measure 反通货膨胀措施
@;<w"j`r anti-inflationary stance 反通货膨胀立场
]jHB' Y apparent deficit 表面赤字
317Buk apparent financial solvency 表面偿债能力
]V@! kg(p8 apparent partner 表面合伙人
{=g-zsc]K application for personal assessment 个人入息课税申请书
?EX'j
> application of fund 资金应用
8d) F # application to release as liquidator and to destruct the books of accounts and documents
[1nI%/</> 申请免除清盘人职务及毁灭帐簿与文件
fJE ki>1 appointed actuary 委任精算师
ooZ7HTP| appointed auditor 委任核数师；委任审计师
$z mES tcm appointed trustee 委任的受托人
2z[Pw0# V appointer 委任人
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JA 58/ apportioned pro rata 按比例分摊
$LRFG( apportionment 分配；分摊
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~b&Oz) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
TTE#7\K~B apportionment formula 分摊方程式
+]]wf'w apportionment of estate duty 遗产税的分摊
g'Xl>q appraisal 估价；评估
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a+7> appreciable growth 可观增长
C#I),LE|d{ appreciable impact 显着影响
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!`>n? appreciable increase 可观增长
(tq)64XVz appreciation 增值；升值
b vu` = appreciation against other currencies 相对其他货币升值
y l'~H;su appreciation of the exchange value of Hong Kong dollar 港元汇值上升
RycEM|51V appreciation tax 增值税
7OWiG, appropriation 拨款；拨用；拨付
$e*Nr= / appropriation account 拨款帐目
~4`wfOvO Appropriation Bill 拨款法案
2%8N<GW.F appropriation-in-aid system 补助拨款办法
*Nt6 Ufq6 approved assets 核准资产
4U L-j approved basket stock 认可一篮子证券
I$ mOy{/# approved budget 核准预算
Ew:JpMR approved charitable donation 认可慈善捐款
XbH X,W$h approved charitable institution 认可慈善机构
`z=MI66Nl approved currency 核准货币；认可货币
<![T~<. approved estimates 核准预算
e ;6Sj approved estimates of expenditure 核准开支预算
,OasT!Sr approved overseas insurer 核准海外保险人
sG VC+!E approved overseas trust company 核准海外信托公司
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QVM approved pooled investment fund 核准汇集投资基金
E>g' ! approved provident fund scheme 认可公积金计划
zWY6D4 approved provision 核准拨款
@W @L%< approved redeemable share 核准可赎回股份
5;^8 wh( approved regional stock 认可地区性证券
9M7P]$^ approved retirement scheme 认可退休金计划
ev?>Nq+Z approved subordinated loan 核准附属贷款
d ;;=s=j arbitrage 套戥；套汇；套利
)nJ>kbO~8 arbitrageur 套戥者；套汇者
@P. l8|w arbitrary amount 临时款项
vGAPQg6* arrangement 措施；安排；协定
?APzx@$D. arrears 欠款
Zwt!nh arrears of pay 欠付薪酬
e.jgV=dT- arrears of revenue 逾期未收税款；逾期未收的帐项
!J71[4t articles of association 组织章程；组织细则；组织章程细则
p~mB;pZ%; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1_p'0lFe ascertainment of profit 确定利润
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yw "Asia Clear" “亚洲结算系统”
$o @?D^ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Yr31GJ}K Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
SUVr&S6Nk Asian Development Fund [ADF] 亚洲发展基金
& aLR'*]6 Asian dollar bond 亚洲美元债券
v[|iuOU Asian dollar market 亚洲美元市场
9]Ym P8 Asian dollar rate 亚洲美元利率
c Q8:;-M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
y1' /@A1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
53T2w,? asked price 沽盘；喊价；索价；卖方报价
JIQzP?+? assessable income 应评税入息
O: x=yj %^ assessable loss 应评税亏损
8zGzn%^ assessable profit 应评税利润
82=][9d # assessable value 应评税值
<^~F~]wnH assessed profit 估定利润
5Ci}w|c/> assessed value 经评估价值
zV &3l9?U assessment 评税；评定；估价；评税单
67g/(4 & assessment number 评税编号；估价编号
qQ_B[?+W assessment of additional tax 补加税评税
i Bi/9 assessment of performance 业绩评估；实绩评价
L9kP8&&KK Assessor 评税主任
)} #r"! asset price bubbles 资产价格泡沫
@< PL asset-backed securities 具资产保证的证券
"L)pH@) assets accretion 资产增值
~9c9@!RA2 assets and liabilities 资产与负债
q38; w~H assets betterment statement 资产递增表；资产改进表
DEs?xl]zO assets lending 实物放款；有抵押贷款
}Q=Zqlvz assets of the company passing on the death 死者去世时转移的公司资产
gMvvDP!Wp assets pledged as security for liabilities 用作负债抵押的资产
ZJpI]^9| assets portfolio 资产投资组合
qa~[fORO[ assets price 资产价格
!eq ]V9 assets quality 资产质素
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8tL61x{] assets refinancing arrangement 资产再集资安排
L8G4K) assets securitization 资产证券化
4{?x(~ assets situated outside Hong Kong 在香港以外地方的资产
tWiV0PTI assets stripping 削减资产；拆卖资产
<(MFEIt assets value 资产值
&zp5do;m assignee 承让人
3u^TJt ) assignment 转让；转让书；转让契
(wfg84 assignment of interest 权益转让
p\WUk@4 assignment of letters patent and trade mark 专利证书及商标转让
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V#6 assignment of property 物业转让；物业转让书
B<R-|-# assignment right 转让权
hmH$_YP} assignor 转让人
UE4#j \ associate 有联系的人；有关连人士；相联者；合伙人；联系人
pUr[MnQLf Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7" [;M associate member 附属会员
ts]7 + 6V associated body corporate 相联法人团体
.9xGL mg associated company 相联公司；联属公司
A-io-P7qyj associated corporation 相联法团
NIfc/ % Association of Chartered Certified Accountants [ACCA] [United Kingdom]
#dft-23 公认会计师公会〔英国〕
JK(&E{80 Association of Futures Exchange Brokers 香港期货经纪协会
|- fx
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f h^_=R(/ association of underwriters 承保人组织
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' assumption of control 接管
5dF= DCZ assurance 担保；保险；转易；转易书
,7(/Il9 assurance of interest 权益的转易
:t qjm: at 19XX price 按一九ＸＸ年价格计算
l)8 V:MK at a discount 按赔价计算；按贴水价格计算；打折扣
3E vA 5K. at a premium 按溢价计算；按升水价格计算
#+;=ijyF at call 通知付款；按通知
taQ[>x7b at constant market price 按固定市价计算
T_uuFL at constant price 按固定价格计算
O5Lv :qAa at cost 按成本计算
.;2!c'mT9 at current market price 按当时市价计算；按现时市价计算
IT (c'} at current price 按当时价格计算；按现时价格计算
M\&~ Dmd at factor cost 按要素成本计算；按生产要素成本计算
UjaC( c at money-of-the-day price 按付款当日价格计算
}'W^Ki$ at or better 按指定或较佳价位〔买卖指令〕
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qM0MSwvC= at sight 见票即付
+ j oE at the close 按收市盘
ECScx02 at the opening 按开市盘
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@m attestation 见证；见证条款
(UZ*36@PJx at-the-money option 平价期权
X$9QW3.M attorney 受权人；受托代表人
6bNW1] rD attornment 新拥有人承认书
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^ attributable profit 可归属利润
=!^ iiHF attributable share value 可归属股份价值
@<G/H|f Auckland Stock Exchange 奥克兰证券交易所
hD1AK+y auction 拍卖
Wts{tb auctioneer 拍卖商
`4 bd, audit 审计；核数
shT[|@"C Audit Commission 审计署
>@U<?wP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>U<nEnB$? 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〕
yk<jlVF$j audit review 帐目审查
N o(f0g. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:dN35Y] a audited account 审计帐目；经审计的帐目
!&O/7ywe audited annual account 经审计的周年帐目
A#X.c= audited balance sheet 经审计的资产负债表
*BsDHq-F~ auditor 核数师；核数主任；审计师
`M ygDG+u auditor's certificate 核数师证明书；审计师证明书
&8_;: auditor's report 核数师报告；审计师报告
zD^f%p ["# Aussie bond 澳元债券
nq f<NH3i austerity budget 紧缩预算
k8e"5 he Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
IWqxT?* Australia All Ordinaries Index 澳洲所有普通股票指数
41o!2(e$ Australian Dollar [AUD] 澳元
s ;s-6 %p Australian Options Market 澳大利亚期权市场
|WU`p Australian Securities Commission 澳洲证券事务监察委员会
nn L$m_K~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ok s=|'& Australian Stock Exchange 澳大利亚证券交易所
Qz+d[%Q}x Austrian Schilling [ATS] 奥地利先令
jF{gDK authentication 认证；鉴证
&&1Y"dFs authority to purchase 委托购买证；委购书
$|(|Qzi% authorization 认可；核准；授权；授权书
S7ehk*` authorization by direction 指示授权
S}^s 5ztm authorization by instruction 指令授权
xH_ie authorization by warrant 令状授权
u)`|q_y+8 authorization of unit trust 单位信托的认可
:{:?D\%6 authorized agent 指定代理人
d._gH#&v authorized capital 法定资本
BG:`Fq"T authorized clerk 出市员
8TZ A T%4 authorized dealer 认可交易商
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sNfb %r authorized fund 认可基金
P9"D[ uz authorized fund house 获授权的基金公司；认可基金公司
#)A?PO2 authorized institution 认可机构
ckN(`W,xp authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
E#$_uZ4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
pq?[ wp" authorized insurer 获授权保险人；获认可承保人
n, jE#Z.D authorized investment 特准投资项目
./ nYXREO| authorized person 获授权人
udD* E~1q authorized representative 获授权代表
7 G[ GHc> authorized share capital 法定股本
'Z2N{65 automated quotation system 自动报价系统
b?] S&)"9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
x_ y > j) 自动交易系统〔香港期货交易所有限公司〕
l8x d73D)8 automatic adjustment mechanism 自动调整机制
+< \cd9 automatic adjustment system 自动调整系统
RA/ =w& Automatic Clearing House 自动票据交换所
8U<.16+5Q automatic exchange rates accumulation system 自动化汇率累集系统
7lDaok Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)SL@ >Cij automatic teller machine [ATM] 自动柜员机
_RaVnMJKX4 autopay 自动转帐
tw4am.o1] available assets 可用资产
}'V'Y[ available fiscal reserve 现存财政储备
7tl)4A6 available profit 可用利润
ro&Y7m Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
M- Z6TL average 平均；平均数；海损
J4Z<Yt/ average basic salary 平均基本薪金
k[ffs} average consumer expenditure 平均消费开支；一般消费开支
:qCm71* average cost 平均成本
(2S!$w% average cost of land production 增辟土地平均成本
Gj7QG IKx average daily turnover 平均每日成交额
=*:[(Py1 average daily wage rate 平均每日工资率
ccN &h average expenditure pattern 平均开支模式
/cL9 ?k;o average growth rate 平均增长率
FJjF*2 . average net fixed assets 固定资产平均净值
I6 hhU;)C average of relatives 相对价格平均数
TtwJ,&b average price 平均价格
Z|:_ c average propensity to consume 平均消费倾向；一般消费倾向
=o{: -EKQF average propensity to save 平均储蓄倾向；一般储蓄倾向
0(9I\j5`TT average rate 平均率
~e`;" n@4 average revenue 平均收入；平均收益
{ 7TJgS average stock 平均库存；平均存货
>b4YbLkI# average yearly rent 平均年租
c ;21i;&,9 avoidance of double taxation 避免双重课税
C`)^~C_]`3 avoidance of tax 避税
