A:
g":[rXvId A share Ａ股；甲类股份
ukWn@q* abatement of tax 减税；减扣免税额
x} ] 56f ABN AMRO Bank N.V. 荷兰银行
BN_h3|) above-the-line expenditure 线上项目支出；经常预算支出
|9I)YD above-the-line receipt 线上项目收入；经常预算收入
[oLV,O|s|j ABSA Asia Limited 南非联合亚洲有限公司
^ po@U" absolute change 绝对数值变更
gF)9a_R%p absolute expenditure 实际开支
"%-Vrb =:Y absolute guideline figure 绝对准则数字
wX,V:QE
absolute interest 绝对权益
<g[z jV9p absolute order of discharge 绝对破产解除令
%nZl`<M absolute profit margin 绝对利润幅度
Z?axrGmg0 absolute value 实值；绝对值
hS]w
A"\87 absolutely vested interest 绝对既得权益
~G!JqdKJ0 absorbed cost 已吸收成本；已分摊成本
YlHP:ZW-cu absorption 吸收；分摊；合并
WK>F0xMs1 absorption rate 吸收率；摊配率；分摊率
X ,QsE{ ACB Finance Limited 亚洲商业财务有限公司
,;)ZF acceptable form of reciprocity 合理的互惠条件
J Wn26, acceptable rate 适当利率；适当汇率
fvk cJwkc acceptance agreement 承兑协议
Mb i]EZ acceptance for honour 参加承兑
*T5;d h ( acceptor 承兑人；接受人；受票人
*G19fJ[5 acceptor for honour 参加承兑人
= S&`~+ accident insurance 意外保险
C?< pD+]b_ Accident Insurance Association of Hong Kong 香港意外保险公会
Q.mJ7T~T accident insurance scheme 意外保险计划
f O*jCl accident year basis 意外年度基准
q-F
K=r 5 accommodation 通融；贷款
4qQ,1&!]S accommodation bill 通融票据；空头票据
G7 %bY accommodation party 汇票代发人
gYKz,$ account balance 帐户余额；帐户结余
2B,O/3y account book 帐簿
O*EV~ {K account collected in advance 预收款项
/A=w`[< account current book 往来帐簿
6%v9o?:~l account of after-acquired property 事后取得的财产报告
-=ZL(r
1 account of defaulter 拖欠帐目
.G0 N+) account payable 应付帐款
R?{ +&r.X account payee only [A/C payee only] 只可转帐；存入收款人帐户
F/>_PH57 account receivable 应收帐款
-pC8 L< account receivable report 应收帐款报表
h@:K=gg K account statement 结单；帐单；会计财务报表
Zj`WRH4 account title 帐户名称；会计科目
,lyW'<~gA accountant's report 会计师报告
xA] L0h] Accountant's Report Rules 会计师报告规则
z|l*5@p accounting and auditing procedure 会计与审计程序；会计与核数程序
+ ?1GscJ Accounting Arrangements 《会计安排》
U ZM #O accounting basis 会计基础
j|eA*UE accounting by Official Receiver 破产管理署署长呈交的帐目
*r7v Dc Accounting Circular 《会计通告》
\(o"/* accounting class 会计类别
f-b],YE accounting date 记帐日期；会计结算日期
/R) wM#& accounting for money 款项核算
>[}oH2oi Accounting Officer 会计主任
m~ =~DMj accounting period 会计报告期；会计期
'Uok<; accounting policy 会计政策；会计方针
^t;z;. g accounting practice 会计惯例
ks '>?Dw accounting principle 会计准则
(Fv
tL* accounting record 会计记录
xs$$fPAQ accounting report 会计报告
yK~=6^M Accounting Services Branch [Treasury] 会计事务部〔库务署〕
iG N\ >m} Accounting Society of China 中国会计学会
"LMj,qZ1! accounting statement 会计报表
%`Re {%1; accounting system 会计制度；会计系统
tXD$HeBB? accounting transaction 会计事项；帐务交易
}cKB)N
BJb accounting treatment 会计处理
pfA6?tP` accounting year 会计年度
K5""%O+ accretion 增值；添加
{z#2gc'Q accrual 应计项目；应累算数目
O7K.\ accrual basis 应计制；权责发生制
{@Mr7*u accrual basis accounting 应计制会计；权责发生制会计
I=Y>z ^4 accrue 应累算；应计
_X6'u J accrued benefit 应累算利益
&p0e)o~Ux accrued charges 应计费用
& d# R'Z accrued cumulative preference share dividend 应累算的累积优先股股息
t}EM X9SQ accrued expenses 应累算费用
qe~x?FO_> accrued interest payable 应付利息；应计未付利息
wp[Ug2 ;G accrued interest receivable 应收利息；应计未收利息
bDI%}k9# accrued right 累算权益
6@S6E(^ accruing profit 应累算的利润
c OYD N[k accumulated fiscal reserve 累积财政储备
okNo- \Dh! accumulated profit 累积利润；滚存溢利
? 1e{\XW accumulated reserve 累积储备
;JW_4;- accumulation of surplus income 累积收益盈余
.])prp8 acquired assets 既得资产
.n-#A acquisition 收购；购置；取得
y8Va>ul"U acquisition cost 购置成本
F L0uY0K acquisition expenses 购置费用
yV30x9i!2 acquisition of 100% interest 收购全部股权
QrZ#<{,J5 acquisition of control 取得控制权
eL!41_QI acquisition of fixed assets 购置固定资产
sV^:u^ acquisition of shell “买壳”
; *
[:~5Wc acquisition price 收购价
~/
%Xm< act of God 天灾
$o^Z$VmL acting partner 执事合伙人
JzHG5nmB active market 买卖活跃的市场；交投畅旺的市场；旺市
NW3 c_] `= active partner 积极参与的合伙人
eim +oms active trading 交投活跃
my=f} %k= actual circulation 实际流通
(~T*yH ~ actual cost 实际成本
2ZH+fV?. actual expenditure 实际开支；实际支出
U,
6iT actual income 实际入息；实际收入；实际收益
+n3I \7G> actual market 现货市场
s='+[*&& actual price 现货价；实际价格
DL]tg [w{ actual profit 实际利润
KWTV!Wxb=K actual quotation 实盘；实际价位；实际报价
eRauyL"Q+ actual year basis 按实际年度计算
@NHh- &;w actuals 实货
{|;a?] ? actuarial investigation 精算调查
x -^6U actuarial principle 精算原则
zmMc*| actuarial report 精算师报告
/r}L_wI Actuarial Society of Hong Kong 香港精算学会
q2GW3t actuarial valuation 精算师估值
ITu19WG actuary 精算师
YF KE>+ ad referendum agreement 暂定协议；有待覆核的协定
9
_d2u# ad valorem duty 从价税；按值征税
}x8!{Y#cF ad valorem duty system 从价税制
xo:kT ) ad valorem fee 从价费
hy;VvAH 5 ad valorem tariff 从价关税
IRdt:B|@ additional allowance 额外免税额
O 4 !$ additional amount for unexpired risk 未过期风险的额外款额
E+td~&x additional assessable profit 补加应评税利润
boh?Xt-$ additional assessment 补加评税
a"8[,A3 additional commitment 额外承担
s6H'}[E< additional commitment vote 额外承担拨款
}`"`VLh additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1^ iB S additional dependent parent allowance 供养父母额外免税额
8H F^^Cva additional provision 额外拨款
xU
*:a[g additional stamp duty 附加印花税
! -gU~ 0 additional tax 补加税罚款；补加税款
,Q`qnn& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
K*6 "c.D adjudged bankrupt 被裁定破产
p!.~hw9 adjudicated bankrupt 裁定破产人
~%{2Z_t$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
PnsBDf%v adjudication of bankruptcy 裁定破产；宣告破产
Jh[0xb adjudication of insolvency 裁定无力偿还债务
On mmcem adjusted actual 经调整的实数；调整后的实数
Bd>~F7VWs adjusted current assets 经调整的流动资产；调整后的流动资产
@Mk`Tl adjusted figure 经调整的数字；调整后的数额
KKeMi@N adjusted liabilities 经调整的负债；调整后的负债
%!|w(Povq adjusted loss 经调整的亏损；调整后的亏损
}d$-:l ,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
? ukw 6T adjusted profit 经调整的利润；调整后的利润
?Ua ,ba* adjusted surplus 经调整的盈余额；调整后的盈余额
Tc2.ciU adjusted value 经调整的价值；调整后的价值
Cj5mM[:s adjustment 调整；修订；理算〔保险〕
:<% bAn adjustment centre 调剂中心
t=_^$M,yr adjustment lag 调整过程的时间差距；调整时差
K^ - 1M? adjustment mechanism 调整机制
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adjustment of loss 亏损调整
9&Y@g)+2 adjustment process 调整过程；调整程序
*Cy54Z # adjustment range 调整幅度
+A9~h/"kt administered exchange rate 受管制汇率
$ /VQsb Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[P$Xr6# administration expenses 行政费用
UA[`{rf administration fee 手续费；行政费
DM.l Q0xk administration in bankruptcy 破产管理
8$00\> <r administration order 遗产管理令
"TRS(d|3 administrator 管理人；遗产管理人
ul{x|R administrator of the estate 遗产管理人
yzK; admission of debt 债项承认书
~^t @TMk$ admission of proof 接纳债权证明
H DVimoOq advance 放贷款项；垫付款项；预支款项；预付款项
8&<:(mAP advance account 暂支帐目；预付款帐户
rTD +7
)E advance compensation 预付补偿金
?vXgHDs^T advance from shareholder 股东垫款
wjarQog5Y advance pending reimbursement 预支以待日后付还
=u~ nLL
advanced economy 先进经济体系
p6M9uu advancement 预付；预付财产
q*!R4yE; C advances warrant 垫款令
'H1~Zhv advancing 贷出
`y8pwWo-o adverse balance 逆差
MqmQ52HR adverse exchange 逆汇
Z~'t'.=z advertisement addressed to shareholders 在报章刊登的致股东通告
,GbmL8P7Y advice for collection 托收通知书
56.!L advice of drawing 提款通知书；汇票通知书
0RR |!zEu advice of payment 付款通知
m_NX[>&Y3 Advisory Committee [Securities and Futures Commission]
8f@}- 谘询委员会〔证券及期货事务监察委员会〕
.?>Cav9: Advisory Committee on Diversification 经济多元化谘询委员会
rb?7i&- affidavit 誓章；遗产申报誓章
<O#&D|EMd| affidavit of no receipt 述明无收款的誓章
^BsT>VSH6 affiliate 联号；联营公司；附属公司
1HJ:
?] affiliated company 附属公司；联号；联营公司
.35(MFvq! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
d\z 6Ob"t affordability 负担能力
mvn- QP~" African Development Bank [AfDB] 非洲开发银行
(f/(q-7VWt after-acquired property 事后取得的财产
C=D* after-hours dealing 市后交易
1ni+)p >] after-tax profit 税后盈利；税后利润；税后溢利
}~FX!F#oU agency agreement 代理协议
WP<L9A agency expenses 代理机构的开支
g F6> / agency fee 代理费
0 b& # w Agency Law 《代理法》
tr<~ :&H4T agent 代理人；承销人
wmVmGa
R agent of company 公司代理人
Pk? $\ agent's fee 代理人费；经纪费
*7m lH aggregate 总计；总数；总体数字
TG2#$Bq1 aggregate amount 总款额；总额
y:G%p3h)[ aggregate assets and liabilities 总体资产与负债
m$0W^u aggregate at constant price 按固定价格计算的总体数字
EOPx 4+o aggregate demand 总需求
ZR>BK, aggregate gross position 总持仓量
V"Q\7,_k. aggregate limit 总限额
?_Qe 45 @ aggregate of salaries tax 合计薪俸税
72HA.!ry aggregate performance 总体表现；总体业绩
D%SOX N aggregate supply 总体供应
#~0Nk6*u aggregate surplus 总盈余
J }|X aggregate total 整体总额
\C~X_/sg aggregate value 总值；合计价值
:X>Wd+lY:_ aggregated basis 合计基准
Q_mphW:[ aggregated net chargeable income 合计应课税入息实额
LI,wSTVjC aggregation 合并计算；合计；总和
~Xi@#s~ aggregation of incomes of husband and wife 夫妇入息合并计算
oE Ipv;:_ aggregation of property 财产的总和
#UGSn:D<i agio 差价；贴水
1NYR8W]2 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》
a~}q]o?j Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F:j@ JMpQ 《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》
r@G*Fx8Z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8ud12^s$ 《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》
?sfqg gi Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
O&!R7T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
T igw+2 agreement for a settlement 授产协议
6St=r)_ agreement for assignment 转让协议
>$Y/B =e agreement for sale 售卖协议；买卖协议
8SRR)O[)} agreement for sale and purchase 买卖协议
n 0!8 )Sth agreement for the payment of interest 支付利息协议
5es t agreement for the repayment of money 还款协议
W"\~O"a agreement of reinsurance 再保险协议
IjI'Hx Agricultural Bank of China 中国农业银行
!do` OEQKR air passenger departure tax 飞机乘客离境税
K EAXDF&# Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dx%z9[8~{. airport tax 机场税
3%v)!dTa<^ alcohol duty 酒精税
Vl.,e1 )6 alienation 让与；让渡；转让
:Cq73:1\B alimony 生活费；赡养费
NuZ2,<~9 All Ordinaries Index [AOI] 所有普通股指数
D fs^W{YA all risks 全险；综合险
-^&=I3bp All Sales Record for Stock Market 《股票市场成交报告》
fA=Z):w Allied Capital Resources Limited 新联财务有限公司
9QQ XB- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
VL%. maj allocation letter 拨款信件
=<]`'15"V allocation of fund 分配款项；预留款项
&V4Zm n?UU allocation of profit 利润分配；溢利分配
~yv7[`+Tgg allocation warrant 拨款令
i)#-VOhX) allotment 分配；配股
v h,(]t allotment notice 股份配售通知；配股通知
2 6#p,P allotment of shares 股份分配
\ `Hp/D1 allowable 可获宽免；免税的
?N kKDvv allowable business loss 可扣除的营业亏损
^'3c%&Zf3 allowable expenses 可扣税的支出
jY6GWsh:9 allowance 免税额；津贴；备抵；准备金
*g5bdQ:Av~ allowance for debts 债项的免税额
& ALnE:F allowance for depreciation by wear and tear 耗损折旧免税额
OG$n C allowance for funeral expenses 殡殓费的免税额
"'4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
j6%W+;{/pj allowance for repairs and outgoings 修葺及支出方面的免税额
\, R; allowance to debtor 给债务人的津贴
EN m%(G$ alteration of capital 资本更改
20Zxv! alternate trustee 候补受托人
<AgB"y@ amalgamation 合并
M}]
*j ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
JFv70rBe ambit of charges 征税范围；收费范围
SxF'2 ii amended valuation 经修订的估值
T//x xH]w- American Commodities Exchange 美国商品交易所
kn3w6] American Express Bank Limited 美国运通银行
RELNWr American Stock Exchange 美国证券交易所
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z%<_ <} amortization 摊销
*aErwGLB8 amount due from banks 存放银行同业的款项
u(vZOf]jL amount due from banks abroad 存放海外银行同业的款项
r1!1u7dr
t amount due from holding companies 控股公司欠款
]V"P
&; m amount due from local banks 存放本港银行同业的款项
v[L+PD
U amount due to banks 银行同业的存款
a (U52dO, amount due to banks abroad 海外银行同业的存款
[?K>s>it amount due to holding companies 控股公司存款
I Q_6DF amount due to local banks 本港银行同业的存款
; Y/nS amount due to outport banks 外埠银行同业的存款
j!+j Lm! l amount for note issue 发行纸币的款额
f:Pl Mv!{ amount of bond 担保契据的款额
8eqTA 8$? amount of consideration 代价款额
T Q41i/{ amount of contribution 供款数额
ElO|6kOBYG amount of indebtedness 负债款额
?G `m ;S amount of principal of the loan 贷款本金额
\,S |>CPQ amount of rates chargeable 应征差饷数额
9'MGv *Ho amount of share capital 股本额
ni;)6,i amount of sums assured 承保款额
@]qP:h. amount of variation 变动幅度
kf@JEcKV amount of vote 拨款数额
1PY]Q{r amount payable 应付款额
)kep:-wm amount receivable 应收款额
^ZMb Je%L Amsterdam Stock Exchange 阿姆斯特丹证券交易所
rrL.Y&DTK analysis 分析
=g+}4P ancillary risk 附属风险
LR=Ji7 annual account 周年帐目；周年帐目报表；年度决算；年结
jNj;#C) annual accounting date 年结日期
UJO3Yn annual allowance 每年免税额；年积金；年度津贴；年津
etX@ z'H annual balance 年度余额
,Zmjw@ w annual disposable income 每年可动用收入
)N 3^r>(e< annual estimates 周年预算
TcZ.5Oe6h# annual fee 年费
wra0bS)4 annual general meeting 周年大会
k4Q>J,k annual growth rate 年增率；每年增长率
HV%/baX] annual long-term supplement 长期个案每年补助金
O)jD2X ? annual pensionable emolument 可供计算退休金的年薪
1 Uup.( annual report 年报
*}2 L4] Annual Report on the Consumer Price Index 《消费物价指数年报》
]i
{yJ )i annual return 周年报表；周年申报表；每年报税表格
vW?\bH7}I Annual Return Rules 《周年报表规则》
I>?oVY6M@u annual review of consumer prices 每年消费物价回顾
|]-Zz7N) annual roll-forward basis 逐年延展方式
q>_<\|?%x annual salary 年薪
kQkc+sGJf annual statement 年度报表；年度决算表
36.,:!%p 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
}MaY: PMA annuitant 年金受益人
O2fq9%lk annuity 年金
Avw=*ZW annuity contract 年金合约
oC`F1!SfOO annuity on human life 人寿年金
:M(uP e=D antecedent debt 先前的债项
!.P||$x`& ante-dated cheque 倒填日期支票
!E$$ FvL anticipated expenditure 预期开支
,rMDGZm? anticipated net profit 预期纯利
<AU *lLZ anticipated revenue 预期收入
g8O6
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W
^'|{9&m anti-inflationary stance 反通货膨胀立场
<,CrE5Pl apparent deficit 表面赤字
U: 8[% a apparent financial solvency 表面偿债能力
M5{#!d}^D apparent partner 表面合伙人
&tH?m;V application for personal assessment 个人入息课税申请书
]g-%7g| application of fund 资金应用
{+9RJmZg application to release as liquidator and to destruct the books of accounts and documents
Y
w0,K& 申请免除清盘人职务及毁灭帐簿与文件
I )mB]j appointed actuary 委任精算师
z}E_ wg appointed auditor 委任核数师；委任审计师
\ %<M[r= appointed trustee 委任的受托人
[wQ48\^ appointer 委任人
4r(0+SO apportioned pro rata 按比例分摊
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ng apportionment 分配；分摊
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6[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y,5 qY}P+ apportionment formula 分摊方程式
wPg/.N9H apportionment of estate duty 遗产税的分摊
k[@P526 appraisal 估价；评估
]k!Xb appreciable growth 可观增长
j n^X{R\ appreciable impact 显着影响
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NKp appreciable increase 可观增长
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<P appreciation 增值；升值
Cd*h4Q]S appreciation against other currencies 相对其他货币升值
+vkmS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y,s EM% appreciation tax 增值税
f$dPDbZQ appropriation 拨款；拨用；拨付
t"$~o:U&) appropriation account 拨款帐目
b`X''6 Appropriation Bill 拨款法案
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S4W; appropriation-in-aid system 补助拨款办法
z>W:+W"o approved assets 核准资产
^}+\ 52w approved basket stock 认可一篮子证券
>._d2.Q' approved budget 核准预算
Uxjc&o approved charitable donation 认可慈善捐款
HoPpUq5, approved charitable institution 认可慈善机构
f3O6&1D approved currency 核准货币；认可货币
oz&`3` approved estimates 核准预算
LO=U?`)q approved estimates of expenditure 核准开支预算
\D|IN'!D approved overseas insurer 核准海外保险人
8e?/LA%MU approved overseas trust company 核准海外信托公司
'dwW~4|B approved pooled investment fund 核准汇集投资基金
6U{A6hH] approved provident fund scheme 认可公积金计划
T#B#q1 / approved provision 核准拨款
dJR[9T_OF approved redeemable share 核准可赎回股份
}xsO^K approved regional stock 认可地区性证券
vIpL8B86a approved retirement scheme 认可退休金计划
6 \8d 6x> approved subordinated loan 核准附属贷款
(fpz",[ arbitrage 套戥；套汇；套利
HAn{^8"@ arbitrageur 套戥者；套汇者
8n3]AOc'~- arbitrary amount 临时款项
poBeEpbs arrangement 措施；安排；协定
T >8P1p@A, arrears 欠款
iTHwH{! arrears of pay 欠付薪酬
x)C } arrears of revenue 逾期未收税款；逾期未收的帐项
! VR&HEru articles of association 组织章程；组织细则；组织章程细则
D1 rVgM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u=0O3-\h ascertainment of profit 确定利润
"'CvB0> "Asia Clear" “亚洲结算系统”
|<Ls;:5. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\\S QACN Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1gHe$ dzXk Asian Development Fund [ADF] 亚洲发展基金
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7/v Asian dollar bond 亚洲美元债券
M|blg !j; Asian dollar market 亚洲美元市场
|O(>{GH Asian dollar rate 亚洲美元利率
t9`{^<LH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/1 EAj Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
qA[lL( asked price 沽盘；喊价；索价；卖方报价
2W+~{3[# assessable income 应评税入息
vzS b( assessable loss 应评税亏损
DvH-M3 assessable profit 应评税利润
W_B=}lP@x assessable value 应评税值
g@#he95 } assessed profit 估定利润
+RJ{)Nec assessed value 经评估价值
SWr TM assessment 评税；评定；估价；评税单
W'4/cO assessment number 评税编号；估价编号
l>\EkUT assessment of additional tax 补加税评税
^BF}wQb :j assessment of performance 业绩评估；实绩评价
& ZD@-"@ Assessor 评税主任
]r;rAOWVV asset price bubbles 资产价格泡沫
wlNL;W @w asset-backed securities 具资产保证的证券
dWn6-es assets accretion 资产增值
B''yW { assets and liabilities 资产与负债
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Qxv assets betterment statement 资产递增表；资产改进表
v*.R< - X: assets lending 实物放款；有抵押贷款
)= f}vHg$ assets of the company passing on the death 死者去世时转移的公司资产
&>qUT]w assets pledged as security for liabilities 用作负债抵押的资产
7$<pdayd assets portfolio 资产投资组合
&m3 -][ !n assets price 资产价格
eDpi0htm assets quality 资产质素
htB7 j( assets realization 资产变现
+;W %v7 %< assets refinancing arrangement 资产再集资安排
Gj?Zbl < assets securitization 资产证券化
= n,;S W assets situated outside Hong Kong 在香港以外地方的资产
R%.`h assets stripping 削减资产；拆卖资产
`ArUoYb B assets value 资产值
^/#+0/Bn assignee 承让人
e_b,{l# assignment 转让；转让书；转让契
Ii+3 yE@c assignment of interest 权益转让
$U[d#:] assignment of letters patent and trade mark 专利证书及商标转让
1>e30Ri,g assignment of property 物业转让；物业转让书
0~U 0s3 assignment right 转让权
o(ow{S@=4 assignor 转让人
oEX,\@+u associate 有联系的人；有关连人士；相联者；合伙人；联系人
i ~Tt\UA> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
xC Z_x$bk associate member 附属会员
P|Aac,nE+^ associated body corporate 相联法人团体
_ &, A associated company 相联公司；联属公司
3uYLA4[-B associated corporation 相联法团
=G}a%)?As\ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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DS 公认会计师公会〔英国〕
\~#\ [r_ Association of Futures Exchange Brokers 香港期货经纪协会
Z8=?Hu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
b%lB&}uw} association of underwriters 承保人组织
HwFg;r assumption of control 接管
TFkG"e v assurance 担保；保险；转易；转易书
\hX,z = assurance of interest 权益的转易
9i\}^ s2 at 19XX price 按一九ＸＸ年价格计算
Kyh6QA^ at a discount 按赔价计算；按贴水价格计算；打折扣
]-t )wGr at a premium 按溢价计算；按升水价格计算
\u dB4 O at call 通知付款；按通知
<4TI;yy6? at constant market price 按固定市价计算
QjLU@?& at constant price 按固定价格计算
Z0&^(Fb at cost 按成本计算
FJ84 'T\~ at current market price 按当时市价计算；按现时市价计算
[6TI_U ~ at current price 按当时价格计算；按现时价格计算
$tu at factor cost 按要素成本计算；按生产要素成本计算
^ X&`YXjuN at money-of-the-day price 按付款当日价格计算
| va@&;#wf at or better 按指定或较佳价位〔买卖指令〕
)#AYb at par 按面值计算；平价
jN+`V)p at sight 见票即付
).kU7;0 at the close 按收市盘
{APfSD_4 at the opening 按开市盘
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?T~>| attestation 见证；见证条款
Gxd/t#; at-the-money option 平价期权
`&NFl'l1C attorney 受权人；受托代表人
v .W! attornment 新拥有人承认书
Kvg=7 o attributable profit 可归属利润
\];|$FQg attributable share value 可归属股份价值
?`TJ0("z" Auckland Stock Exchange 奥克兰证券交易所
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YN$b auction 拍卖
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#N`'hPD} audit 审计；核数
]MYbx)v) Audit Commission 审计署
;d<XcpK} Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
TU?n;h#TZ 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〕
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Fl* Im audit review 帐目审查
%# uw8V Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Wqv7 audited account 审计帐目；经审计的帐目
N,w6 audited annual account 经审计的周年帐目
q<\r}1Dm audited balance sheet 经审计的资产负债表
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5o auditor 核数师；核数主任；审计师
|!K&h( J| auditor's certificate 核数师证明书；审计师证明书
|6N vByc, auditor's report 核数师报告；审计师报告
xd3mAf Aussie bond 澳元债券
cPIy D?c austerity budget 紧缩预算
L^e*_q2d:> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2>"{El|PbN Australia All Ordinaries Index 澳洲所有普通股票指数
HV!P]8 2Pa Australian Dollar [AUD] 澳元
.:H'9QJg Australian Options Market 澳大利亚期权市场
%;4#?.W8 Australian Securities Commission 澳洲证券事务监察委员会
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[E$Lg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
wSjy31 Australian Stock Exchange 澳大利亚证券交易所
ZS:[ZehF Austrian Schilling [ATS] 奥地利先令
S*}GW-) oA authentication 认证；鉴证
=3,<(F5Y[ authority to purchase 委托购买证；委购书
cY} jPDH authorization 认可；核准；授权；授权书
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X@GBX authorization by direction 指示授权
~oOv/1v}, authorization by instruction 指令授权
2h5T$[fV authorization by warrant 令状授权
(a!E3y5, authorization of unit trust 单位信托的认可
e~QLz Z 3 authorized agent 指定代理人
r;f\^hVy authorized capital 法定资本
HV `u#hZ7C authorized clerk 出市员
B fCib]V9C authorized dealer 认可交易商
=SJ[)| authorized financial institution 认可财务机构
|QzJHP @ authorized fund 认可基金
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Sd&I:? authorized fund house 获授权的基金公司；认可基金公司
f~d =1 authorized institution 认可机构
:8n?G authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*QW.#y>"j authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Nt+ UL/1] authorized insurer 获授权保险人；获认可承保人
h< m>S,@g authorized investment 特准投资项目
LzXIqj'H7T authorized person 获授权人
9F,XjPK= authorized representative 获授权代表
yMNOjs'c { authorized share capital 法定股本
j+< !4 0# automated quotation system 自动报价系统
1slt[&4N Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y\!:/h]E& 自动交易系统〔香港期货交易所有限公司〕
"~C \Z} ; automatic adjustment mechanism 自动调整机制
|RpZr!3V automatic adjustment system 自动调整系统
qyyLU@hd Automatic Clearing House 自动票据交换所
Ahd{f! automatic exchange rates accumulation system 自动化汇率累集系统
M]\"]H? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
oQy Ms> g automatic teller machine [ATM] 自动柜员机
T5 ~Qfl?Y autopay 自动转帐
#oG vxc7 available assets 可用资产
" 6$+B/5 available fiscal reserve 现存财政储备
g 'L$m| available profit 可用利润
TuMZHB7h; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
yyR@kOGga average 平均；平均数；海损
Zf u" 8fX average basic salary 平均基本薪金
W6B o\UK average consumer expenditure 平均消费开支；一般消费开支
!/&~F eb average cost 平均成本
tORDtMM9+ average cost of land production 增辟土地平均成本
GmGq69]J* average daily turnover 平均每日成交额
h\-jqaq average daily wage rate 平均每日工资率
0g#?'sD average expenditure pattern 平均开支模式
QqY42 hR average growth rate 平均增长率
'U ` I average net fixed assets 固定资产平均净值
DF#WQ8?$] average of relatives 相对价格平均数
9 DXu*} average price 平均价格
]:^kw$ average propensity to consume 平均消费倾向；一般消费倾向
d@|j>Z average propensity to save 平均储蓄倾向；一般储蓄倾向
'9wD +'c=A average rate 平均率
S4O:?^28 average revenue 平均收入；平均收益
>|T?87 average stock 平均库存；平均存货
=7P; /EV average yearly rent 平均年租
/=OSGIJzm avoidance of double taxation 避免双重课税
b!37:V\#} avoidance of tax 避税
