A:
QruclNW{Bv A share Ａ股；甲类股份
>!3r7LgK abatement of tax 减税；减扣免税额
ZbfpMZ g ABN AMRO Bank N.V. 荷兰银行
n`.JI(| above-the-line expenditure 线上项目支出；经常预算支出
e5$S2o~JF above-the-line receipt 线上项目收入；经常预算收入
C0gO^A.d ABSA Asia Limited 南非联合亚洲有限公司
"L&84^lmf absolute change 绝对数值变更
)s|o&aP> absolute expenditure 实际开支
21sXCmYR,t absolute guideline figure 绝对准则数字
5*\ ]F} absolute interest 绝对权益
t|?eNKVV9' absolute order of discharge 绝对破产解除令
V:
n\skM absolute profit margin 绝对利润幅度
d=eIsP' h absolute value 实值；绝对值
FSD~ Q&9& absolutely vested interest 绝对既得权益
F10TvJ
U absorbed cost 已吸收成本；已分摊成本
[9d4 0>e absorption 吸收；分摊；合并
`R x\wfr} absorption rate 吸收率；摊配率；分摊率
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Y ACB Finance Limited 亚洲商业财务有限公司
/2>.*H_2 acceptable form of reciprocity 合理的互惠条件
NnRX 0] acceptable rate 适当利率；适当汇率
&a!MT^anA~ acceptance agreement 承兑协议
!X4m6gRaP acceptance for honour 参加承兑
CLgfNrW~ acceptor 承兑人；接受人；受票人
uN@El1ouY acceptor for honour 参加承兑人
9?tG?b0 accident insurance 意外保险
@i BaJ"*, Accident Insurance Association of Hong Kong 香港意外保险公会
2*5pjd{Kt accident insurance scheme 意外保险计划
o@[oI\Vr! accident year basis 意外年度基准
cD ?'lB- accommodation 通融；贷款
fk2p } accommodation bill 通融票据；空头票据
Mhu|S) hn accommodation party 汇票代发人
N
oRPvFv account balance 帐户余额；帐户结余
w Y=k $ account book 帐簿
ymb{rKkN3 account collected in advance 预收款项
ZVz`g] account current book 往来帐簿
;T :]?5W! account of after-acquired property 事后取得的财产报告
|_m N:(3 account of defaulter 拖欠帐目
2= zw ! account payable 应付帐款
`Sal-|[Cv[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
|ITh2m account receivable 应收帐款
?$.JgG%Z+g account receivable report 应收帐款报表
`+!F#. account statement 结单；帐单；会计财务报表
LnPG+< account title 帐户名称；会计科目
c@Xb6 z_> accountant's report 会计师报告
}=p+X:k= Accountant's Report Rules 会计师报告规则
[LM9^*sG2V accounting and auditing procedure 会计与审计程序；会计与核数程序
IL{tm0$r Accounting Arrangements 《会计安排》
Hm'aD2k accounting basis 会计基础
k:8NOx|s " accounting by Official Receiver 破产管理署署长呈交的帐目
t" ?)x&dS Accounting Circular 《会计通告》
$]gflAe2 accounting class 会计类别
Gq-~z mg accounting date 记帐日期；会计结算日期
(,D:6(R7t accounting for money 款项核算
Xi0 fX$-, Accounting Officer 会计主任
g (d ReC accounting period 会计报告期；会计期
ej,R:}C%` accounting policy 会计政策；会计方针
Y)2#\ F accounting practice 会计惯例
(qzBy \\p accounting principle 会计准则
'7
t:.88 accounting record 会计记录
2
ZyO accounting report 会计报告
oQ}K_} {> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'"T9y=9]s Accounting Society of China 中国会计学会
;_#<a*f accounting statement 会计报表
Ey)ey-'\ accounting system 会计制度；会计系统
D2I |Z accounting transaction 会计事项；帐务交易
0UhJ
I accounting treatment 会计处理
%D3Asw/5a accounting year 会计年度
Nx"|10gC accretion 增值；添加
ZF@$3 accrual 应计项目；应累算数目
Of>2 m< accrual basis 应计制；权责发生制
\. a 7F4h accrual basis accounting 应计制会计；权责发生制会计
$f=6>Kn|^] accrue 应累算；应计
~l}\K10L* accrued benefit 应累算利益
!8&EkXTw, accrued charges 应计费用
[lGxys)J accrued cumulative preference share dividend 应累算的累积优先股股息
B+z>$6 accrued expenses 应累算费用
m qwJya accrued interest payable 应付利息；应计未付利息
P=.~LZZ]89 accrued interest receivable 应收利息；应计未收利息
9.B gsV . accrued right 累算权益
R>B6@|}? accruing profit 应累算的利润
kK :U+`+ accumulated fiscal reserve 累积财政储备
e~geBlLar accumulated profit 累积利润；滚存溢利
j/;w xKW accumulated reserve 累积储备
]f>0P3O5& accumulation of surplus income 累积收益盈余
EHK+qrym acquired assets 既得资产
:LCyxLI acquisition 收购；购置；取得
{DZ xK( acquisition cost 购置成本
~ R eX$9 acquisition expenses 购置费用
>[l2KD acquisition of 100% interest 收购全部股权
1A[(R T] acquisition of control 取得控制权
Vfw H: acquisition of fixed assets 购置固定资产
6! SW]#sD acquisition of shell “买壳”
$\q.Zb acquisition price 收购价
f)mOeD*u| act of God 天灾
0O a&vx acting partner 执事合伙人
-us:!p1T active market 买卖活跃的市场；交投畅旺的市场；旺市
[5]n,toAh active partner 积极参与的合伙人
/=g/{&3[a> active trading 交投活跃
Yl =-j actual circulation 实际流通
>[;L. actual cost 实际成本
8erG]( actual expenditure 实际开支；实际支出
+J#8w h actual income 实际入息；实际收入；实际收益
5fRr d; actual market 现货市场
B$qTH5)W actual price 现货价；实际价格
5?[hr5E.E actual profit 实际利润
>+DM TV[O actual quotation 实盘；实际价位；实际报价
q]U!n actual year basis 按实际年度计算
]D4lZK>H actuals 实货
Tn9F g7< actuarial investigation 精算调查
!E| m'_x* actuarial principle 精算原则
bu -6}T+ actuarial report 精算师报告
+X`&VO6~ Actuarial Society of Hong Kong 香港精算学会
#8 ~ygEa} actuarial valuation 精算师估值
KTBtLUH]*F actuary 精算师
9bhubx\^/ ad referendum agreement 暂定协议；有待覆核的协定
(\o4 c0UzK ad valorem duty 从价税；按值征税
=R "LB}>h} ad valorem duty system 从价税制
P@D\5}*6 ad valorem fee 从价费
a_-@r ceU ad valorem tariff 从价关税
w|Ry) [ additional allowance 额外免税额
f8ZuG ! U additional amount for unexpired risk 未过期风险的额外款额
#lc6-K# additional assessable profit 补加应评税利润
d2TIG<6/ additional assessment 补加评税
w@Asz9Lq% additional commitment 额外承担
Z}{]/=h additional commitment vote 额外承担拨款
Xpp v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Uf
M Q?(, additional dependent parent allowance 供养父母额外免税额
q oZ)"M additional provision 额外拨款
4I .'./u additional stamp duty 附加印花税
OZC
yg/K additional tax 补加税罚款；补加税款
jFip-=T{4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
e<(6x[_ adjudged bankrupt 被裁定破产
o1"N{ Eu adjudicated bankrupt 裁定破产人
d]:G#<. adjudication fee 裁定费；评定印花税额手续费；评估契据费
3V7WIj< adjudication of bankruptcy 裁定破产；宣告破产
R+_!FnOJ adjudication of insolvency 裁定无力偿还债务
yz,0
S' U adjusted actual 经调整的实数；调整后的实数
H_Xk;fM adjusted current assets 经调整的流动资产；调整后的流动资产
uUV"86B_ adjusted figure 经调整的数字；调整后的数额
, &n"# adjusted liabilities 经调整的负债；调整后的负债
XE&h&v=> adjusted loss 经调整的亏损；调整后的亏损
9 Ofls9]U 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
aqWlX0 + adjusted profit 经调整的利润；调整后的利润
Djdd|Z+*{ adjusted surplus 经调整的盈余额；调整后的盈余额
v??$z#1F3 adjusted value 经调整的价值；调整后的价值
"Q:h[) a adjustment 调整；修订；理算〔保险〕
z`.<dNg adjustment centre 调剂中心
'$eJA TtC adjustment lag 调整过程的时间差距；调整时差
{> 8?6m- adjustment mechanism 调整机制
Z/!awf> adjustment of loss 亏损调整
*_7/'0E(3 adjustment process 调整过程；调整程序
o';/$xrH adjustment range 调整幅度
y0ObcP.MA administered exchange rate 受管制汇率
@WJ\W `P Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M < .1U?_# administration expenses 行政费用
~mwI r administration fee 手续费；行政费
QPh3(K1w^ administration in bankruptcy 破产管理
UvM4-M%2JN administration order 遗产管理令
\WbQS#Z9 administrator 管理人；遗产管理人
bwcr/J( Nb administrator of the estate 遗产管理人
F n iht< admission of debt 债项承认书
AJE$Z0{q admission of proof 接纳债权证明
w^("Pg` advance 放贷款项；垫付款项；预支款项；预付款项
U=7nz| advance account 暂支帐目；预付款帐户
dsj}GgG?Z advance compensation 预付补偿金
0TSB<,9a[ advance from shareholder 股东垫款
#t i%hm advance pending reimbursement 预支以待日后付还
BvH?d]% advanced economy 先进经济体系
8e^u KYR< advancement 预付；预付财产
k <M Q advances warrant 垫款令
7S^G]g!x advancing 贷出
8qaU[u&$ adverse balance 逆差
SH#*Lc
adverse exchange 逆汇
-(>Ch>O advertisement addressed to shareholders 在报章刊登的致股东通告
,,+4d :8$ advice for collection 托收通知书
8ICV"8( advice of drawing 提款通知书；汇票通知书
6GPI
gP L, advice of payment 付款通知
wW/q#kc Advisory Committee [Securities and Futures Commission]
X/90S2=P 谘询委员会〔证券及期货事务监察委员会〕
c8Ud<M . Advisory Committee on Diversification 经济多元化谘询委员会
Zd%wX<hU" affidavit 誓章；遗产申报誓章
XogCq?_m affidavit of no receipt 述明无收款的誓章
v;U5[ affiliate 联号；联营公司；附属公司
rGXUV`5Na affiliated company 附属公司；联号；联营公司
RjTGm=1w affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<P 'FqQ] affordability 负担能力
'TuaP `]< African Development Bank [AfDB] 非洲开发银行
vC `SD] after-acquired property 事后取得的财产
L kP
:l after-hours dealing 市后交易
Xx%<rsA>F after-tax profit 税后盈利；税后利润；税后溢利
)J 0h\ky agency agreement 代理协议
Cl!(F 6K* agency expenses 代理机构的开支
%?aq1 =B agency fee 代理费
2H0BNr YM Agency Law 《代理法》
<<E 9MIn_ agent 代理人；承销人
zH6@v +gb agent of company 公司代理人
+4 Pes agent's fee 代理人费；经纪费
{7c' %e aggregate 总计；总数；总体数字
#^Pab^Y3r- aggregate amount 总款额；总额
EpyMc+.Ze' aggregate assets and liabilities 总体资产与负债
-{8K/! aggregate at constant price 按固定价格计算的总体数字
KX 7 fgC aggregate demand 总需求
3fB]uq+eD% aggregate gross position 总持仓量
(Nk[ys}%* aggregate limit 总限额
v3Fd lE aggregate of salaries tax 合计薪俸税
AO]cnh C aggregate performance 总体表现；总体业绩
@2a!T03 aggregate supply 总体供应
*8m['$oyV aggregate surplus 总盈余
qk3|fW/- aggregate total 整体总额
DcdEt=\)h aggregate value 总值；合计价值
Hh*?[-&r~ aggregated basis 合计基准
xE]y*\ aggregated net chargeable income 合计应课税入息实额
yz=X{p1 aggregation 合并计算；合计；总和
\q4r/SbgW aggregation of incomes of husband and wife 夫妇入息合并计算
'
|B 3@9 < aggregation of property 财产的总和
<F(2D<d{;) agio 差价；贴水
N $IA~) Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
*B }O Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#0Y_!'j 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
%Nv w`H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
qIQRl1Tw;V 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
*o4a<.hd2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Rz|@Bx B>n 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gGU KB2) agreement for a settlement 授产协议
u:2Ll[ eo agreement for assignment 转让协议
~6@`;s`[Y agreement for sale 售卖协议；买卖协议
k4dC agreement for sale and purchase 买卖协议
B(94; ,( agreement for the payment of interest 支付利息协议
z F.@rXl agreement for the repayment of money 还款协议
{G LGDEb agreement of reinsurance 再保险协议
ujS oWs Agricultural Bank of China 中国农业银行
n=C"pH# air passenger departure tax 飞机乘客离境税
m,!SD Cq Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
eh `%E0b} airport tax 机场税
%K-8D L8|( alcohol duty 酒精税
'&B4Ccn<V alienation 让与；让渡；转让
H~nZ=`P9& alimony 生活费；赡养费
FX|&o >S(8 All Ordinaries Index [AOI] 所有普通股指数
&JqaIJh
all risks 全险；综合险
O>1Cx4s5 All Sales Record for Stock Market 《股票市场成交报告》
J-, ocO Allied Capital Resources Limited 新联财务有限公司
3^~J;U!3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\#t)B
J2 allocation letter 拨款信件
X(MS!R V allocation of fund 分配款项；预留款项
'!8-/nlv1 allocation of profit 利润分配；溢利分配
ocJG4# allocation warrant 拨款令
RK &>! ^ allotment 分配；配股
*wj5( B<y allotment notice 股份配售通知；配股通知
16 ~E allotment of shares 股份分配
z]+L= +,, allowable 可获宽免；免税的
rf:H$\yw allowable business loss 可扣除的营业亏损
HOFxOBV allowable expenses 可扣税的支出
kDWEgnXK,v allowance 免税额；津贴；备抵；准备金
7#%Pry allowance for debts 债项的免税额
LlO8]b!P-^ allowance for depreciation by wear and tear 耗损折旧免税额
@x+2b0 b allowance for funeral expenses 殡殓费的免税额
j;Z?q%M{6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T-6<qh allowance for repairs and outgoings 修葺及支出方面的免税额
m 0vW< allowance to debtor 给债务人的津贴
0FI
|7 alteration of capital 资本更改
-|KZOea alternate trustee 候补受托人
PBCGC^0{ amalgamation 合并
ix4]^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
SnQT1U% ambit of charges 征税范围；收费范围
ybE 2N amended valuation 经修订的估值
YnU)f@b# American Commodities Exchange 美国商品交易所
T!KwRxJ23 American Express Bank Limited 美国运通银行
CCe>*tdf American Stock Exchange 美国证券交易所
|&rCX fC amortization 摊销
BB(6[V"SV amount due from banks 存放银行同业的款项
*Z_4bR4Q amount due from banks abroad 存放海外银行同业的款项
D\-\U
E/ amount due from holding companies 控股公司欠款
o#,^7ln amount due from local banks 存放本港银行同业的款项
yvo z 3_! amount due to banks 银行同业的存款
7\,9Gcv1 amount due to banks abroad 海外银行同业的存款
bC1G5`v_D amount due to holding companies 控股公司存款
!LwHKCj amount due to local banks 本港银行同业的存款
Gw$ 5<%sB amount due to outport banks 外埠银行同业的存款
~<n.5q%Z amount for note issue 发行纸币的款额
)B0%"0?`8 amount of bond 担保契据的款额
>!xyA; amount of consideration 代价款额
/0XMQy amount of contribution 供款数额
Tgr,1) T amount of indebtedness 负债款额
uoI7'
:Nv amount of principal of the loan 贷款本金额
+lq Gf amount of rates chargeable 应征差饷数额
pOo016afmA amount of share capital 股本额
q -8G amount of sums assured 承保款额
*??lwv Jp amount of variation 变动幅度
r9})~>
amount of vote 拨款数额
5P-t{<]tx amount payable 应付款额
([dd)QU amount receivable 应收款额
3^+D,)#D^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#6< 1
=I'j analysis 分析
OpEH4X.Z ancillary risk 附属风险
F. SB_S<' annual account 周年帐目；周年帐目报表；年度决算；年结
j/d}B_2 annual accounting date 年结日期
y]fI7nu & annual allowance 每年免税额；年积金；年度津贴；年津
gE#'Zv {7 annual balance 年度余额
l t&(S) annual disposable income 每年可动用收入
SULFAf< annual estimates 周年预算
daI_@k Y" annual fee 年费
Z%qtAPd annual general meeting 周年大会
3>aEP 5 annual growth rate 年增率；每年增长率
bPU
i44P annual long-term supplement 长期个案每年补助金
r_ #dh annual pensionable emolument 可供计算退休金的年薪
l FyDH{! annual report 年报
w&aZ 97{ Annual Report on the Consumer Price Index 《消费物价指数年报》
8'8`xu$ annual return 周年报表；周年申报表；每年报税表格
bH e'
U> Annual Return Rules 《周年报表规则》
]2wxqglh) annual review of consumer prices 每年消费物价回顾
#Or;"}P>fB annual roll-forward basis 逐年延展方式
<]M. K3> annual salary 年薪
Wjw ,LwB annual statement 年度报表；年度决算表
a IV
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- | g"q| annuitant 年金受益人
'% QCNO/ annuity 年金
vyIH<@@p7 annuity contract 年金合约
E>|X'I?r^ annuity on human life 人寿年金
*(F`NJ 3 antecedent debt 先前的债项
WYUDD_m ante-dated cheque 倒填日期支票
mOsp~|d anticipated expenditure 预期开支
=Nxkr0])! anticipated net profit 预期纯利
gVOAB-nw anticipated revenue 预期收入
0<-E)\:[g anti-inflation measure 反通货膨胀措施
F+V!p4G anti-inflationary stance 反通货膨胀立场
L >h8>JvQ apparent deficit 表面赤字
nTEN&8Y>R apparent financial solvency 表面偿债能力
Gs,:$Im apparent partner 表面合伙人
-V|"T+U application for personal assessment 个人入息课税申请书
%'=*utOxy application of fund 资金应用
zXn-E application to release as liquidator and to destruct the books of accounts and documents
PC#^L$cg} 申请免除清盘人职务及毁灭帐簿与文件
#_wq#rF appointed actuary 委任精算师
$ s/E } X appointed auditor 委任核数师；委任审计师
>5t%_/yeB appointed trustee 委任的受托人
6 4zOEjra appointer 委任人
5*pzL0,Y apportioned pro rata 按比例分摊
AAevN3a#nI apportionment 分配；分摊
v t|R)[, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
g 4[Vgmh J apportionment formula 分摊方程式
!wfW0?eu apportionment of estate duty 遗产税的分摊
9Ux ( appraisal 估价；评估
MYW kEv7 appreciable growth 可观增长
=1l6( pJ appreciable impact 显着影响
rG-T Dm appreciable increase 可观增长
.:r~?$( appreciation 增值；升值
ixd sz\< appreciation against other currencies 相对其他货币升值
0D s3wNz appreciation of the exchange value of Hong Kong dollar 港元汇值上升
20;9XJmjl appreciation tax 增值税
`r`8N6NQ&] appropriation 拨款；拨用；拨付
:}lqu24K appropriation account 拨款帐目
X g6ezlW Appropriation Bill 拨款法案
FPDTw8" B; appropriation-in-aid system 补助拨款办法
CI'RuR3y]Z approved assets 核准资产
iAwEnQ3h approved basket stock 认可一篮子证券
^a4z*#IOr approved budget 核准预算
x;n3 Zr;( approved charitable donation 认可慈善捐款
F)LbH& Kn approved charitable institution 认可慈善机构
5`QcPDp{z approved currency 核准货币；认可货币
t; e&[eg approved estimates 核准预算
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G_- approved estimates of expenditure 核准开支预算
lM6pYYEq= approved overseas insurer 核准海外保险人
G mz^vpQ]t approved overseas trust company 核准海外信托公司
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Y# P|QF approved pooled investment fund 核准汇集投资基金
AG N/kx approved provident fund scheme 认可公积金计划
M3pE$KT0x approved provision 核准拨款
u5(8k_7 approved redeemable share 核准可赎回股份
<x OX+D approved regional stock 认可地区性证券
-zR<m approved retirement scheme 认可退休金计划
ysW})#7X approved subordinated loan 核准附属贷款
>N RppPqL arbitrage 套戥；套汇；套利
%;,fI'M arbitrageur 套戥者；套汇者
ci~#G[_$S arbitrary amount 临时款项
^`&'u_B!+ arrangement 措施；安排；协定
r7m ~.M+W" arrears 欠款
CJ IuMsZ arrears of pay 欠付薪酬
zw/AZLS arrears of revenue 逾期未收税款；逾期未收的帐项
zR" c j articles of association 组织章程；组织细则；组织章程细则
9zu;OK% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)/T[Cnx.Nc ascertainment of profit 确定利润
pH1 !6X "Asia Clear" “亚洲结算系统”
*GT=U(d Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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N~8#C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
35<A :jKS Asian Development Fund [ADF] 亚洲发展基金
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)F;8( Asian dollar bond 亚洲美元债券
EhcJE;S) Asian dollar market 亚洲美元市场
`\kihNkJn3 Asian dollar rate 亚洲美元利率
a5 D|#9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G,u=ngZ] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
s, HbW%s asked price 沽盘；喊价；索价；卖方报价
XcVN{6-z assessable income 应评税入息
qO#3{kW assessable loss 应评税亏损
B>,e HXW assessable profit 应评税利润
>t+U`6xK assessable value 应评税值
= @HS assessed profit 估定利润
/e F@a! assessed value 经评估价值
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/hx\TzC assessment 评税；评定；估价；评税单
;M:AcQZ|_ assessment number 评税编号；估价编号
UVo`jb|>
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(Rw<1q`, assessment of performance 业绩评估；实绩评价
KGz Nj% Assessor 评税主任
1 /. BP asset price bubbles 资产价格泡沫
A~?M `L>B asset-backed securities 具资产保证的证券
IiU> VLa assets accretion 资产增值
XB) D".\ assets and liabilities 资产与负债
$|N6I assets betterment statement 资产递增表；资产改进表
{213/ @, assets lending 实物放款；有抵押贷款
NAGM3{\5v$ assets of the company passing on the death 死者去世时转移的公司资产
Fc~G*Gz~Z| assets pledged as security for liabilities 用作负债抵押的资产
nf.Ox.kM) assets portfolio 资产投资组合
-@pjEI assets price 资产价格
VW-q Qe assets quality 资产质素
G 3Z"U assets realization 资产变现
D)d ]o& assets refinancing arrangement 资产再集资安排
s g2 ;"E@ assets securitization 资产证券化
i}-uK,^ assets situated outside Hong Kong 在香港以外地方的资产
AI|vL4*Xd assets stripping 削减资产；拆卖资产
6_C P?X+T assets value 资产值
Npp YUY assignee 承让人
ov6xa*'a assignment 转让；转让书；转让契
sy: xA w assignment of interest 权益转让
4Yj1Etq.E assignment of letters patent and trade mark 专利证书及商标转让
OW7 assignment of property 物业转让；物业转让书
YKyno?m assignment right 转让权
a3 @E `Z assignor 转让人
7EJ2 On associate 有联系的人；有关连人士；相联者；合伙人；联系人
'!HTE` Aj Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
po| Ux`u associate member 附属会员
K@JZ$ associated body corporate 相联法人团体
L5&M@YTH associated company 相联公司；联属公司
1- 2hh) associated corporation 相联法团
n(: <pz Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mUYRioNj 公认会计师公会〔英国〕
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Association of Futures Exchange Brokers 香港期货经纪协会
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A~5B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
YvR bM association of underwriters 承保人组织
pgU [di assumption of control 接管
V;M_Y$`Lh assurance 担保；保险；转易；转易书
BEdCA]T assurance of interest 权益的转易
O'<V[Y} 6 at 19XX price 按一九ＸＸ年价格计算
O)'CU1vMb at a discount 按赔价计算；按贴水价格计算；打折扣
)(iv#;ByL at a premium 按溢价计算；按升水价格计算
E/;t6& 6 at call 通知付款；按通知
;tOs A # at constant market price 按固定市价计算
^_2c\mw_I at constant price 按固定价格计算
CMt<oT6.? at cost 按成本计算
$O"ss>8Se at current market price 按当时市价计算；按现时市价计算
/9`4f " at current price 按当时价格计算；按现时价格计算
u47<J ?!Q at factor cost 按要素成本计算；按生产要素成本计算
x~5uc $ at money-of-the-day price 按付款当日价格计算
R~vGaxZ$ at or better 按指定或较佳价位〔买卖指令〕
d$t"Vp at par 按面值计算；平价
Q: }]-lJg at sight 见票即付
MpV<E0CmE at the close 按收市盘
/bo}I-<2 at the opening 按开市盘
Z)?$ZI@ attestation 见证；见证条款
<kh.fu@.Q at-the-money option 平价期权
-F 5B Jk attorney 受权人；受托代表人
M\ATT%b: attornment 新拥有人承认书
{,>G 1>Yv attributable profit 可归属利润
\DB-2*a" attributable share value 可归属股份价值
C:QB=?%; Auckland Stock Exchange 奥克兰证券交易所
nm^HL| auction 拍卖
iRQ!J1SGcG auctioneer 拍卖商
d0El2Ct8 audit 审计；核数
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'a- E![ Audit Commission 审计署
k Dmm Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
R 9XU 7_3B 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〕
TW|K.t@5#H audit review 帐目审查
Ak'= l; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
f ULt4 audited account 审计帐目；经审计的帐目
I"Oq< _ audited annual account 经审计的周年帐目
{6i|"5_j audited balance sheet 经审计的资产负债表
K-RmB4WI auditor 核数师；核数主任；审计师
*2AD#yIKC auditor's certificate 核数师证明书；审计师证明书
J EUU~L; auditor's report 核数师报告；审计师报告
"{q#) N Aussie bond 澳元债券
a"Qf austerity budget 紧缩预算
Bf{u:TCK Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
dC=[o\ Australia All Ordinaries Index 澳洲所有普通股票指数
!eX0Q 2 Australian Dollar [AUD] 澳元
DiJ LWXs Australian Options Market 澳大利亚期权市场
Q,U0xGGz Australian Securities Commission 澳洲证券事务监察委员会
5.rAxdP Australian Society of Certified Practising Accountants 澳洲执业会计师公会
sf*4|P} Australian Stock Exchange 澳大利亚证券交易所
LrU8! r`a Austrian Schilling [ATS] 奥地利先令
c (Q@5@1y: authentication 认证；鉴证
dC C*|b8h authority to purchase 委托购买证；委购书
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3#7>oQ authorization 认可；核准；授权；授权书
MAh1tYs4D authorization by direction 指示授权
I)rnF authorization by instruction 指令授权
qng ~,m authorization by warrant 令状授权
y`I>|5[ ` authorization of unit trust 单位信托的认可
+%dXB&9x|Z authorized agent 指定代理人
> 0^<<=m authorized capital 法定资本
!~#zd]0x; authorized clerk 出市员
d NACE*g;q authorized dealer 认可交易商
lF}[ YL authorized financial institution 认可财务机构
nY'V, v [F authorized fund 认可基金
VfU"%0x authorized fund house 获授权的基金公司；认可基金公司
(r|m&/ authorized institution 认可机构
jJ$\ WUQ. authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
QiK>]xJ' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
qTsy'y;Z authorized insurer 获授权保险人；获认可承保人
zdN[Uc+1Bd authorized investment 特准投资项目
wZvv5:jKpu authorized person 获授权人
-Vn#Ab_C authorized representative 获授权代表
g5V \R*{ authorized share capital 法定股本
&Ok1j0~~ automated quotation system 自动报价系统
#asg5 } Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
@MSmg3 & 自动交易系统〔香港期货交易所有限公司〕
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automatic adjustment mechanism 自动调整机制
g '.OzD automatic adjustment system 自动调整系统
;1k& }v& Automatic Clearing House 自动票据交换所
E&U_1D9=L< automatic exchange rates accumulation system 自动化汇率累集系统
>kXscbRL7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
HTQZIm automatic teller machine [ATM] 自动柜员机
-WC 0W autopay 自动转帐
j|!,^._i available assets 可用资产
4BCPh: available fiscal reserve 现存财政储备
aOD h5 available profit 可用利润
pz%s_g' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Af 3 |l average 平均；平均数；海损
sz9W}&(j average basic salary 平均基本薪金
bzr2Zj{4 average consumer expenditure 平均消费开支；一般消费开支
]$smFF average cost 平均成本
'ZbWr*bo average cost of land production 增辟土地平均成本
*HoRYCL average daily turnover 平均每日成交额
*.W3V ; K average daily wage rate 平均每日工资率
-.Wcz| average expenditure pattern 平均开支模式
nCQtn%j't average growth rate 平均增长率
= %<=Bn average net fixed assets 固定资产平均净值
hG tz[u#p average of relatives 相对价格平均数
z,,"yVk`, average price 平均价格
>|taU8^|G} average propensity to consume 平均消费倾向；一般消费倾向
JFT$1^n average propensity to save 平均储蓄倾向；一般储蓄倾向
z; GQnAG@ average rate 平均率
';C'9k<P: average revenue 平均收入；平均收益
gk6f_0?X' average stock 平均库存；平均存货
1!z{{H;W average yearly rent 平均年租
'Lu<2=a ~ avoidance of double taxation 避免双重课税
IkCuw./ avoidance of tax 避税
