A:
G *
=> A share Ａ股；甲类股份
$6]1T> abatement of tax 减税；减扣免税额
_0o65?F ABN AMRO Bank N.V. 荷兰银行
[L=M=;{4 above-the-line expenditure 线上项目支出；经常预算支出
@k9n 0Qe|F above-the-line receipt 线上项目收入；经常预算收入
1v inO! ABSA Asia Limited 南非联合亚洲有限公司
GG
%*d] absolute change 绝对数值变更
U;#G $ absolute expenditure 实际开支
s\ e b absolute guideline figure 绝对准则数字
%?Q < absolute interest 绝对权益
HdRwDW@7= absolute order of discharge 绝对破产解除令
yG2rAG_ G& absolute profit margin 绝对利润幅度
xbz O' C absolute value 实值；绝对值
w ufQyT` absolutely vested interest 绝对既得权益
n(#[[k9&Ic absorbed cost 已吸收成本；已分摊成本
{~`{bnx^]7 absorption 吸收；分摊；合并
>02p,W6S> absorption rate 吸收率；摊配率；分摊率
YBL.R;^v ACB Finance Limited 亚洲商业财务有限公司
Ac'pu,v acceptable form of reciprocity 合理的互惠条件
-oi@1g @ acceptable rate 适当利率；适当汇率
NAX`y2z acceptance agreement 承兑协议
(Rsf;VPO acceptance for honour 参加承兑
{ wD:!\5 acceptor 承兑人；接受人；受票人
VV"w{#XK w acceptor for honour 参加承兑人
Uf9L*Z'6il accident insurance 意外保险
'. ]<lh! Accident Insurance Association of Hong Kong 香港意外保险公会
LKgo(&mY accident insurance scheme 意外保险计划
M_h8{ accident year basis 意外年度基准
iL|5}x 5\ accommodation 通融；贷款
lE$ (*1H accommodation bill 通融票据；空头票据
M'J CT'(X accommodation party 汇票代发人
Q _`EKz;N{ account balance 帐户余额；帐户结余
:}CcWfbT account book 帐簿
xy]oj account collected in advance 预收款项
r-No\u _ account current book 往来帐簿
piFZu/~Gq\ account of after-acquired property 事后取得的财产报告
MS\?+8|SV( account of defaulter 拖欠帐目
Ec&_& account payable 应付帐款
"gt1pf~y account payee only [A/C payee only] 只可转帐；存入收款人帐户
<vt}+uMzXv account receivable 应收帐款
xy 4P_ account receivable report 应收帐款报表
j!"5, ~ account statement 结单；帐单；会计财务报表
<8^ws90Y account title 帐户名称；会计科目
5 p ,HkV accountant's report 会计师报告
: . PR M+ Accountant's Report Rules 会计师报告规则
[WI'o y accounting and auditing procedure 会计与审计程序；会计与核数程序
Bh7hF?c Sj Accounting Arrangements 《会计安排》
ccT
<UIpq accounting basis 会计基础
y"k % Wa`* accounting by Official Receiver 破产管理署署长呈交的帐目
yIg^iZD
Accounting Circular 《会计通告》
[#%@,C accounting class 会计类别
S a@T#%oU accounting date 记帐日期；会计结算日期
I~4!8W-Y accounting for money 款项核算
i,rX. K}X Accounting Officer 会计主任
+&G]\WX< accounting period 会计报告期；会计期
(9b%'@A@m accounting policy 会计政策；会计方针
T^q^JOC4 accounting practice 会计惯例
Y]!&, e, accounting principle 会计准则
+Jm[IN accounting record 会计记录
.\ :MB7p accounting report 会计报告
P 1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^91Ae!)d Accounting Society of China 中国会计学会
#'n.az=1 accounting statement 会计报表
M\RH FTB<C accounting system 会计制度；会计系统
Rm`P.;% accounting transaction 会计事项；帐务交易
WLiF D. accounting treatment 会计处理
}*S`1IWMj accounting year 会计年度
$ xis4/2 accretion 增值；添加
tJ
.Ln accrual 应计项目；应累算数目
Z29LtKr accrual basis 应计制；权责发生制
jhJ<JDJ?` accrual basis accounting 应计制会计；权责发生制会计
4't d6F accrue 应累算；应计
& Z js accrued benefit 应累算利益
'K\H$<CJ accrued charges 应计费用
7~);,#[ky accrued cumulative preference share dividend 应累算的累积优先股股息
p0PK-e`@: accrued expenses 应累算费用
'F3@Xh accrued interest payable 应付利息；应计未付利息
H;0K4|I accrued interest receivable 应收利息；应计未收利息
DVf}='en8 accrued right 累算权益
5n1`$T.WG accruing profit 应累算的利润
m'M5O@? accumulated fiscal reserve 累积财政储备
p_vl dTIW accumulated profit 累积利润；滚存溢利
s>%.bA xc accumulated reserve 累积储备
O$N;a9g accumulation of surplus income 累积收益盈余
;.^!
7 j acquired assets 既得资产
DXQ]b)y+N acquisition 收购；购置；取得
z#lIu acquisition cost 购置成本
Dl,sl>{ acquisition expenses 购置费用
Sj o-Xf} acquisition of 100% interest 收购全部股权
LW#U+bv]Dq acquisition of control 取得控制权
@bC hJl4 acquisition of fixed assets 购置固定资产
"&o"6ra } acquisition of shell “买壳”
|T]&8Q)S acquisition price 收购价
y`z4S, act of God 天灾
C~p QJ@bF0 acting partner 执事合伙人
nm_4E8&X active market 买卖活跃的市场；交投畅旺的市场；旺市
^=8/I w active partner 积极参与的合伙人
0O>M/ *W active trading 交投活跃
:4)(Qa( actual circulation 实际流通
n5)ml)m actual cost 实际成本
F6}YM| actual expenditure 实际开支；实际支出
Qg0%r bE actual income 实际入息；实际收入；实际收益
(" + clb` actual market 现货市场
=uEpeL~d;+ actual price 现货价；实际价格
2vhP'?;K actual profit 实际利润
HD3WsIim* actual quotation 实盘；实际价位；实际报价
?H>^X)Ph actual year basis 按实际年度计算
H [}lzL) actuals 实货
ouO9%)zv
actuarial investigation 精算调查
KT+{-"4- actuarial principle 精算原则
0/1=2E ^, actuarial report 精算师报告
d c/^ Actuarial Society of Hong Kong 香港精算学会
RJKi98xwJ
actuarial valuation 精算师估值
rITA -W O actuary 精算师
R~eLEj ezm ad referendum agreement 暂定协议；有待覆核的协定
kU#k#4X4g ad valorem duty 从价税；按值征税
=yoR>llbBC ad valorem duty system 从价税制
a8-V` ad valorem fee 从价费
/F46Ac}I ad valorem tariff 从价关税
<H{K&,Z(ZM additional allowance 额外免税额
lnK additional amount for unexpired risk 未过期风险的额外款额
7{7Y[F0 additional assessable profit 补加应评税利润
FH EP/T\5 additional assessment 补加评税
3177 R>0 additional commitment 额外承担
mwsdl^c additional commitment vote 额外承担拨款
apt$e$g additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
:X:s'I4J
D additional dependent parent allowance 供养父母额外免税额
Bsha)< additional provision 额外拨款
T 8%!l40v additional stamp duty 附加印花税
EhW"s%Q additional tax 补加税罚款；补加税款
Lf%= vd Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
d p&G([ adjudged bankrupt 被裁定破产
HXC\``E adjudicated bankrupt 裁定破产人
[lVfhXc& adjudication fee 裁定费；评定印花税额手续费；评估契据费
i7cUp3 adjudication of bankruptcy 裁定破产；宣告破产
*e<}hm Dr adjudication of insolvency 裁定无力偿还债务
Uq`6VpZ adjusted actual 经调整的实数；调整后的实数
^Wn+G8n adjusted current assets 经调整的流动资产；调整后的流动资产
jatl v/, adjusted figure 经调整的数字；调整后的数额
#) @#Qd adjusted liabilities 经调整的负债；调整后的负债
e\^}PU adjusted loss 经调整的亏损；调整后的亏损
G!wb|-4<$ 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
0-;>O|U3 adjusted profit 经调整的利润；调整后的利润
=vvd)og adjusted surplus 经调整的盈余额；调整后的盈余额
lrL:G[rt adjusted value 经调整的价值；调整后的价值
(h= ]Ox adjustment 调整；修订；理算〔保险〕
/W .G- |: adjustment centre 调剂中心
5#s],h adjustment lag 调整过程的时间差距；调整时差
^q#[o O adjustment mechanism 调整机制
]mz '(t adjustment of loss 亏损调整
qkz|r?R) adjustment process 调整过程；调整程序
/y|Z AN adjustment range 调整幅度
7U?#Xi5 administered exchange rate 受管制汇率
.p> ".q
I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
iOSt=-p administration expenses 行政费用
)WW*X6[k administration fee 手续费；行政费
>Vg [ A administration in bankruptcy 破产管理
<mj/P|P@ administration order 遗产管理令
l p S v administrator 管理人；遗产管理人
6 VuyKt administrator of the estate 遗产管理人
,>za|y<n admission of debt 债项承认书
}0Uh<v@ admission of proof 接纳债权证明
/8nUecr advance 放贷款项；垫付款项；预支款项；预付款项
z>iXNwz"? advance account 暂支帐目；预付款帐户
1P'A*`!K advance compensation 预付补偿金
'Bxj(LaV- advance from shareholder 股东垫款
0
f$96sl advance pending reimbursement 预支以待日后付还
G
9 (*F advanced economy 先进经济体系
JtsXMZz advancement 预付；预付财产
l'@ !' advances warrant 垫款令
iSR"$H{ advancing 贷出
BFhEDkk adverse balance 逆差
nB5 \ocJ adverse exchange 逆汇
5S_fvW; advertisement addressed to shareholders 在报章刊登的致股东通告
]$ Nhy8- advice for collection 托收通知书
i*$~uuY advice of drawing 提款通知书；汇票通知书
=wW M\f`= advice of payment 付款通知
|=0w_)Fa] Advisory Committee [Securities and Futures Commission]
</@5>hx/ 谘询委员会〔证券及期货事务监察委员会〕
x
DN u' Advisory Committee on Diversification 经济多元化谘询委员会
j@^ zK!mO affidavit 誓章；遗产申报誓章
HFTeG4R affidavit of no receipt 述明无收款的誓章
b/ Ma,} affiliate 联号；联营公司；附属公司
9_F&G('V{a affiliated company 附属公司；联号；联营公司
LI25VDZ|iP affirmation [estate duty] 非宗教式宣誓〔遗产税〕
&B NlMF affordability 负担能力
f~PS'I_r African Development Bank [AfDB] 非洲开发银行
7R
m\# after-acquired property 事后取得的财产
NZ&ZK@h}. after-hours dealing 市后交易
J~4 mp\4b after-tax profit 税后盈利；税后利润；税后溢利
-mGG:#yP agency agreement 代理协议
0l& '` agency expenses 代理机构的开支
9<toDg_ agency fee 代理费
@$ Nti> Agency Law 《代理法》
<66%(J> agent 代理人；承销人
TC44*BH q agent of company 公司代理人
B!;:,(S~ agent's fee 代理人费；经纪费
7SH3 k=x aggregate 总计；总数；总体数字
&-p~UZy aggregate amount 总款额；总额
; %(sbA aggregate assets and liabilities 总体资产与负债
HRrR"b9: aggregate at constant price 按固定价格计算的总体数字
K 3 `!0( aggregate demand 总需求
l4.ql1BX@y aggregate gross position 总持仓量
= $^90Q,Z; aggregate limit 总限额
TBQ 68o aggregate of salaries tax 合计薪俸税
D`!Bj hlW
aggregate performance 总体表现；总体业绩
&JKQH aggregate supply 总体供应
doe3V-if aggregate surplus 总盈余
` OgT"FdL! aggregate total 整体总额
0 Z]HH+Z; aggregate value 总值；合计价值
T3<1{"& aggregated basis 合计基准
C GlE c aggregated net chargeable income 合计应课税入息实额
O(2c_! d aggregation 合并计算；合计；总和
Eu~1t& 4 aggregation of incomes of husband and wife 夫妇入息合并计算
wB' !@>db aggregation of property 财产的总和
,H,[ )8 agio 差价；贴水
f+ !J1 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Y?7GFkIP$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
OFmHj] I7= 《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》
LAnC8O Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!OQ5AF$
《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》
@t 1pB]O: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
q5hE S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
mSY m18
agreement for a settlement 授产协议
?Js4 \X!uJ agreement for assignment 转让协议
gq 3|vzNZ agreement for sale 售卖协议；买卖协议
vu.?@k@ agreement for sale and purchase 买卖协议
V*fv>f:Yv agreement for the payment of interest 支付利息协议
V F";p^ agreement for the repayment of money 还款协议
L(cKyg[R agreement of reinsurance 再保险协议
RSbq<f>BFo Agricultural Bank of China 中国农业银行
|<,0*2 air passenger departure tax 飞机乘客离境税
I =
<eCv Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
koS?UYF` airport tax 机场税
)u28:+8 alcohol duty 酒精税
&4} =@'G@ alienation 让与；让渡；转让
ot2zY
dWAz alimony 生活费；赡养费
42tZBz& All Ordinaries Index [AOI] 所有普通股指数
v qQ )Pu?T all risks 全险；综合险
:[( % 4se All Sales Record for Stock Market 《股票市场成交报告》
! l0"nPM= Allied Capital Resources Limited 新联财务有限公司
.{ljhE: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,ayJgA D allocation letter 拨款信件
2gkN\w6zQ allocation of fund 分配款项；预留款项
~/)] `w allocation of profit 利润分配；溢利分配
60$;Q,]o allocation warrant 拨款令
&0y` Gt allotment 分配；配股
yEbo`/ ]b allotment notice 股份配售通知；配股通知
%HtgZeY allotment of shares 股份分配
Z|N$qm} allowable 可获宽免；免税的
R" JXWw allowable business loss 可扣除的营业亏损
3@ Fa allowable expenses 可扣税的支出
<]KQ$8dtD allowance 免税额；津贴；备抵；准备金
cLw nV. allowance for debts 债项的免税额
mI DVN allowance for depreciation by wear and tear 耗损折旧免税额
<fDT/ allowance for funeral expenses 殡殓费的免税额
^0cbN[~/ns allowance for inflation 为通货膨胀而预留的款项；通胀准备金
D_JGbNigA allowance for repairs and outgoings 修葺及支出方面的免税额
{47l1wV] allowance to debtor 给债务人的津贴
l4U*Lv>
alteration of capital 资本更改
GH-F qz alternate trustee 候补受托人
P7,g^:$ amalgamation 合并
!
}e75=x ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9_ jiUZFje ambit of charges 征税范围；收费范围
M&29J amended valuation 经修订的估值
3imsIBr American Commodities Exchange 美国商品交易所
X<C f y American Express Bank Limited 美国运通银行
s !2Iui
@
American Stock Exchange 美国证券交易所
SJh~4R\ amortization 摊销
Hd\ oV^ >
amount due from banks 存放银行同业的款项
_6,\;"it?8 amount due from banks abroad 存放海外银行同业的款项
w|S b`eR amount due from holding companies 控股公司欠款
# |(>UM\ amount due from local banks 存放本港银行同业的款项
Z : xb8]y amount due to banks 银行同业的存款
x*'H@!! G amount due to banks abroad 海外银行同业的存款
Pp8G2|bz amount due to holding companies 控股公司存款
I;E?;i amount due to local banks 本港银行同业的存款
Wu|MNB?M amount due to outport banks 外埠银行同业的存款
X"q[rsB amount for note issue 发行纸币的款额
un~`| amount of bond 担保契据的款额
u*I'c2m amount of consideration 代价款额
!1i-"rR amount of contribution 供款数额
R -NM ~gp amount of indebtedness 负债款额
)f IG4#%\ amount of principal of the loan 贷款本金额
%s+'"E "E amount of rates chargeable 应征差饷数额
;ZAwf0~ amount of share capital 股本额
Il*!iX|23< amount of sums assured 承保款额
'm6 bfS^T amount of variation 变动幅度
Lp(`m=;O amount of vote 拨款数额
C,eP!_O amount payable 应付款额
nr
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!DSm[Z1 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
S#8)N` analysis 分析
TB.>?*<n] ancillary risk 附属风险
- QY<o| annual account 周年帐目；周年帐目报表；年度决算；年结
'SlZ-SdR annual accounting date 年结日期
`Ji WS
annual allowance 每年免税额；年积金；年度津贴；年津
=Hd#"9- annual balance 年度余额
^JMG'@x annual disposable income 每年可动用收入
|,oLZC Na annual estimates 周年预算
c;X,- Q9 annual fee 年费
(2> q annual general meeting 周年大会
<
B]qqqP annual growth rate 年增率；每年增长率
_L~ 3h annual long-term supplement 长期个案每年补助金
bsU$ $; annual pensionable emolument 可供计算退休金的年薪
Y %bb-|\W annual report 年报
SZ[?2z Annual Report on the Consumer Price Index 《消费物价指数年报》
k ]r4b`x` annual return 周年报表；周年申报表；每年报税表格
C^4,L
\E Annual Return Rules 《周年报表规则》
cf,6";8 annual review of consumer prices 每年消费物价回顾
l P= I0A- annual roll-forward basis 逐年延展方式
e<1Ewml(] annual salary 年薪
p2rT0gu! annual statement 年度报表；年度决算表
^c}3o|1m( Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
N1c 0>{ annuitant 年金受益人
H .;}%id annuity 年金
Q[NoFZ
V! annuity contract 年金合约
Ym\<@[3+! annuity on human life 人寿年金
!\1)?&y9j antecedent debt 先前的债项
2[pOGc$ ante-dated cheque 倒填日期支票
+CdUr~6 anticipated expenditure 预期开支
e_|<tYx >< anticipated net profit 预期纯利
Bi
\fB-| anticipated revenue 预期收入
j;y(to-e>D anti-inflation measure 反通货膨胀措施
u4x tlGt5 anti-inflationary stance 反通货膨胀立场
4Ps;Cor+ apparent deficit 表面赤字
>I~Q [ apparent financial solvency 表面偿债能力
=Jw*T[ E apparent partner 表面合伙人
X=m^+%iD application for personal assessment 个人入息课税申请书
!<~.>5UQ application of fund 资金应用
H3R{+ 7 application to release as liquidator and to destruct the books of accounts and documents
59j`Z^e 申请免除清盘人职务及毁灭帐簿与文件
F4T!&E%6 appointed actuary 委任精算师
w{[^ appointed auditor 委任核数师；委任审计师
FqbGT(QB0 appointed trustee 委任的受托人
aBaiXv/* appointer 委任人
*Us}E7/"' apportioned pro rata 按比例分摊
L(Twclrb apportionment 分配；分摊
0<@['W}G Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,T
zlW\?\ apportionment formula 分摊方程式
I|&D XF apportionment of estate duty 遗产税的分摊
`!I/6d?A appraisal 估价；评估
rBQ< 5. appreciable growth 可观增长
U@yhFj_y appreciable impact 显着影响
nF]R " appreciable increase 可观增长
f m^` appreciation 增值；升值
,|VLOY ^ appreciation against other currencies 相对其他货币升值
PH8
88O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ub>:dNBN appreciation tax 增值税
>/4[OPB0R appropriation 拨款；拨用；拨付
#V/{DPz appropriation account 拨款帐目
5ta;C G Appropriation Bill 拨款法案
'do2n/ appropriation-in-aid system 补助拨款办法
r`Fs"n#^-4 approved assets 核准资产
z;9D [ME#1 approved basket stock 认可一篮子证券
o*7NyiJ@z approved budget 核准预算
j96}E/gF approved charitable donation 认可慈善捐款
4V,p\$; approved charitable institution 认可慈善机构
}qp)VF approved currency 核准货币；认可货币
7Rtjm approved estimates 核准预算
@o?Y[BR approved estimates of expenditure 核准开支预算
V 1d#7rP approved overseas insurer 核准海外保险人
? b(wZ-/ approved overseas trust company 核准海外信托公司
s
Y1 @~ v approved pooled investment fund 核准汇集投资基金
u 5rvrn ] approved provident fund scheme 认可公积金计划
DN=W2MEfc approved provision 核准拨款
=kwz3Wv approved redeemable share 核准可赎回股份
w$iPFZC' approved regional stock 认可地区性证券
tF/Ni*\^rV approved retirement scheme 认可退休金计划
;g #nGs> approved subordinated loan 核准附属贷款
]5a3e+ arbitrage 套戥；套汇；套利
9fbbJ"I+ arbitrageur 套戥者；套汇者
P(@ Q[XQ2 arbitrary amount 临时款项
' #=n> arrangement 措施；安排；协定
N3#^Ifn[ arrears 欠款
1QmOUw}yj arrears of pay 欠付薪酬
d ]|K%<+( arrears of revenue 逾期未收税款；逾期未收的帐项
G/3T0d+- articles of association 组织章程；组织细则；组织章程细则
/]J\/Z> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9@"pR;X@ ascertainment of profit 确定利润
;Q vQ fV4 "Asia Clear" “亚洲结算系统”
q#8\BOTP | Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L |#0CRiN Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
( m! kg Asian Development Fund [ADF] 亚洲发展基金
uc"%uc' Asian dollar bond 亚洲美元债券
Ue;Z)} Asian dollar market 亚洲美元市场
(r?hD *2r Asian dollar rate 亚洲美元利率
@IbZci)1 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
H 6nH Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.6rbn8h asked price 沽盘；喊价；索价；卖方报价
W-r^ME assessable income 应评税入息
^4 ]=D nd% assessable loss 应评税亏损
V+lS\E. assessable profit 应评税利润
-"'+#9{h assessable value 应评税值
o58c!44 assessed profit 估定利润
"S'Yn- assessed value 经评估价值
(m Yi assessment 评税；评定；估价；评税单
K5`*Y@ assessment number 评税编号；估价编号
g.62XZF@ assessment of additional tax 补加税评税
qk^/ &j assessment of performance 业绩评估；实绩评价
fsEQ4xN' Assessor 评税主任
E6xdPjoWy asset price bubbles 资产价格泡沫
hfb u+w): asset-backed securities 具资产保证的证券
SfY 5Xgp assets accretion 资产增值
G, <d;: assets and liabilities 资产与负债
T3=h7a %= assets betterment statement 资产递增表；资产改进表
[x,
`)Fk assets lending 实物放款；有抵押贷款
-:r<sv$ assets of the company passing on the death 死者去世时转移的公司资产
0>-}c> assets pledged as security for liabilities 用作负债抵押的资产
t ~ I;IB assets portfolio 资产投资组合
xuqG)HthRS assets price 资产价格
w1zMY:9 assets quality 资产质素
#M!{ D assets realization 资产变现
<{ v
%2 assets refinancing arrangement 资产再集资安排
A+H8\ew2, assets securitization 资产证券化
7p!f+\kM assets situated outside Hong Kong 在香港以外地方的资产
C`qV+pV assets stripping 削减资产；拆卖资产
JURu>-i assets value 资产值
l9j = ;h assignee 承让人
s 8K.A~5 w assignment 转让；转让书；转让契
6/g
82kqpk assignment of interest 权益转让
oVp/EQ assignment of letters patent and trade mark 专利证书及商标转让
rzie_)a Y% assignment of property 物业转让；物业转让书
2) $-L'YS assignment right 转让权
jFKp~`/# assignor 转让人
(#85<|z associate 有联系的人；有关连人士；相联者；合伙人；联系人
6)i>qz). Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
m-~3c]pA associate member 附属会员
cotySio$ associated body corporate 相联法人团体
p pLLX1S associated company 相联公司；联属公司
M?P\ YAn $ associated corporation 相联法团
lJfk4 -;M Association of Chartered Certified Accountants [ACCA] [United Kingdom]
*a8 <cf 公认会计师公会〔英国〕
iYYuZ. Association of Futures Exchange Brokers 香港期货经纪协会
a0A=R5_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
* Z)j"i association of underwriters 承保人组织
4|Y1W}!0/ assumption of control 接管
1Lje.%(E. assurance 担保；保险；转易；转易书
dS Ty x#o assurance of interest 权益的转易
~9k E. at 19XX price 按一九ＸＸ年价格计算
m&q0 _nay at a discount 按赔价计算；按贴水价格计算；打折扣
|XNw&X1VF at a premium 按溢价计算；按升水价格计算
ui`EODhA( at call 通知付款；按通知
"D4% A!i at constant market price 按固定市价计算
(s|Wm SQ at constant price 按固定价格计算
x7gd6"10^ at cost 按成本计算
( w"(RM~ at current market price 按当时市价计算；按现时市价计算
WQ:Y NmQ1p at current price 按当时价格计算；按现时价格计算
G Zx*A S]+ at factor cost 按要素成本计算；按生产要素成本计算
:YkAp9civ at money-of-the-day price 按付款当日价格计算
/7+b.h])^ at or better 按指定或较佳价位〔买卖指令〕
=\ 5f_g2M at par 按面值计算；平价
G[u6X_Q at sight 见票即付
tZg)VJQys at the close 按收市盘
n dN* X' at the opening 按开市盘
>hG*=4oh attestation 见证；见证条款
87S,6 Y at-the-money option 平价期权
}{,Wha5\n attorney 受权人；受托代表人
(igB'S5wf attornment 新拥有人承认书
>fT%CGLC0 attributable profit 可归属利润
xbcmvJr G attributable share value 可归属股份价值
e_!Z-#\J % Auckland Stock Exchange 奥克兰证券交易所
hHDLrr auction 拍卖
bJ6C7-w:wa auctioneer 拍卖商
Q;q{1M > audit 审计；核数
?D9iCP~~ Audit Commission 审计署
hG<[F@d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-nUK%a"(D 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〕
b-@9Xjv audit review 帐目审查
Lq.2vfA> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8sI$ audited account 审计帐目；经审计的帐目
XMP4YWuVc audited annual account 经审计的周年帐目
_p9"MU&} audited balance sheet 经审计的资产负债表
sc# E L~ auditor 核数师；核数主任；审计师
!z2xm3s{]p auditor's certificate 核数师证明书；审计师证明书
.tHc*Eh auditor's report 核数师报告；审计师报告
7cB{Iq0+ Aussie bond 澳元债券
GCw4sb4~w austerity budget 紧缩预算
0SIUp/. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{<}Hut:a Australia All Ordinaries Index 澳洲所有普通股票指数
\WdSj Australian Dollar [AUD] 澳元
c`S +>: Australian Options Market 澳大利亚期权市场
v,~f G>Y} Australian Securities Commission 澳洲证券事务监察委员会
+`m I\+y, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<rui\/4NJ Australian Stock Exchange 澳大利亚证券交易所
:w |=o9J Austrian Schilling [ATS] 奥地利先令
G^VOA4 authentication 认证；鉴证
bF,.6iKI authority to purchase 委托购买证；委购书
't*]6^ authorization 认可；核准；授权；授权书
-U9C{q?h authorization by direction 指示授权
ku}`PS0UGd authorization by instruction 指令授权
o >yXEg authorization by warrant 令状授权
}1Mf0S authorization of unit trust 单位信托的认可
d,
?GW authorized agent 指定代理人
# SJJ@S M authorized capital 法定资本
8*B+@` authorized clerk 出市员
|tLD^ `bt authorized dealer 认可交易商
3q@JhB authorized financial institution 认可财务机构
pAA)?/&oKV authorized fund 认可基金
]WcN6|b+ authorized fund house 获授权的基金公司；认可基金公司
w0H#M)c authorized institution 认可机构
:1bDkoK authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(@^ySiU authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{;u+? uY authorized insurer 获授权保险人；获认可承保人
(w(k*b/ authorized investment 特准投资项目
AkO);4A;Jd authorized person 获授权人
:Zob"*T authorized representative 获授权代表
6<5:m:KE authorized share capital 法定股本
ln , 9 v automated quotation system 自动报价系统
v7#|% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
% " l; 自动交易系统〔香港期货交易所有限公司〕
){eQ.yW automatic adjustment mechanism 自动调整机制
L=HnVgBs automatic adjustment system 自动调整系统
x`I Wo:j Automatic Clearing House 自动票据交换所
5~2_wWjX automatic exchange rates accumulation system 自动化汇率累集系统
g$hEVT Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
x 7 i<dg& automatic teller machine [ATM] 自动柜员机
v Lq%k+D# autopay 自动转帐
R(P(G;#j available assets 可用资产
cQBc6eAi available fiscal reserve 现存财政储备
#QSSpsF@ available profit 可用利润
Sx0{]1J Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
@k'V`ZQF average 平均；平均数；海损
^ f"|<r average basic salary 平均基本薪金
kG}F/GN? average consumer expenditure 平均消费开支；一般消费开支
`2x. - average cost 平均成本
0mm HN`< average cost of land production 增辟土地平均成本
gnxD'1_ average daily turnover 平均每日成交额
r[GH#vF;7 average daily wage rate 平均每日工资率
XsFzSm average expenditure pattern 平均开支模式
zA3r&stN+ average growth rate 平均增长率
IQ-l%x[fue average net fixed assets 固定资产平均净值
asmu< average of relatives 相对价格平均数
anfnqa8 average price 平均价格
#&L7FBJ"*v average propensity to consume 平均消费倾向；一般消费倾向
4ZR2U3jd1 average propensity to save 平均储蓄倾向；一般储蓄倾向
,Sy& ?t}` average rate 平均率
5e7\tBab average revenue 平均收入；平均收益
=43NSY average stock 平均库存；平均存货
L8 NZU*" average yearly rent 平均年租
FDGG$z?>m avoidance of double taxation 避免双重课税
!g=b=YK avoidance of tax 避税
