A:
W$ O^IC A share Ａ股；甲类股份
S7N3L." abatement of tax 减税；减扣免税额
!@{_Qt1 ABN AMRO Bank N.V. 荷兰银行
^>gRK*, above-the-line expenditure 线上项目支出；经常预算支出
s3H wBA above-the-line receipt 线上项目收入；经常预算收入
^3B{|cqf ABSA Asia Limited 南非联合亚洲有限公司
&P I}o absolute change 绝对数值变更
&?IOrHSv! absolute expenditure 实际开支
~
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BG_m }3j absolute interest 绝对权益
~aQ>DpSEf absolute order of discharge 绝对破产解除令
6a[D]46y,2 absolute profit margin 绝对利润幅度
VO] Jvf absolute value 实值；绝对值
$qYtN`b, absolutely vested interest 绝对既得权益
d/!sHr6 9 absorbed cost 已吸收成本；已分摊成本
"IA[; +_" absorption 吸收；分摊；合并
c[}h( jkP absorption rate 吸收率；摊配率；分摊率
C '4u+r aq ACB Finance Limited 亚洲商业财务有限公司
B$1nq#@ acceptable form of reciprocity 合理的互惠条件
1k6f|Al - acceptable rate 适当利率；适当汇率
|}b~ss^ acceptance agreement 承兑协议
H0Qpc<Z4/ acceptance for honour 参加承兑
pg1o@^OuL acceptor 承兑人；接受人；受票人
MNzq,/Wf acceptor for honour 参加承兑人
wv>Pn0cO accident insurance 意外保险
}jBr[S5 Accident Insurance Association of Hong Kong 香港意外保险公会
ol^V@3[< accident insurance scheme 意外保险计划
;2q;RT`h accident year basis 意外年度基准
#Z;ziM: accommodation 通融；贷款
M 8X*fYn accommodation bill 通融票据；空头票据
/ tM<ois* accommodation party 汇票代发人
K++pH~o account balance 帐户余额；帐户结余
$,otW2:) account book 帐簿
$6}siU7s4 account collected in advance 预收款项
EGO;g^, account current book 往来帐簿
)_"Cz".|9 account of after-acquired property 事后取得的财产报告
UeV2`zIg` account of defaulter 拖欠帐目
D-\\L[ account payable 应付帐款
mVfg+d( account payee only [A/C payee only] 只可转帐；存入收款人帐户
]|18tVXc account receivable 应收帐款
Vh$~ ]>t:f account receivable report 应收帐款报表
:BKY#uH~ account statement 结单；帐单；会计财务报表
+8 Yt91 account title 帐户名称；会计科目
:P # accountant's report 会计师报告
-B fZ P5 Accountant's Report Rules 会计师报告规则
$'btfo4H accounting and auditing procedure 会计与审计程序；会计与核数程序
LbOjKM^- Accounting Arrangements 《会计安排》
&>\E
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`Jhu&MWg accounting by Official Receiver 破产管理署署长呈交的帐目
~z#Faed=a Accounting Circular 《会计通告》
A ^
$9[_ accounting class 会计类别
$j0] + vT accounting date 记帐日期；会计结算日期
#~*fZ|sq+3 accounting for money 款项核算
';us;xR# Accounting Officer 会计主任
I1^0 RB{~ accounting period 会计报告期；会计期
3C 84b/A accounting policy 会计政策；会计方针
${0+LhST accounting practice 会计惯例
k<wX ? ?' accounting principle 会计准则
zk=5uKcPE accounting record 会计记录
9#{? *c6 accounting report 会计报告
p/>}{Q )Y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wcUf?`21, Accounting Society of China 中国会计学会
km,}7^?F0r accounting statement 会计报表
mV^+`GWvo accounting system 会计制度；会计系统
I$xfCu accounting transaction 会计事项；帐务交易
v/=O:SM} accounting treatment 会计处理
_?#}@? accounting year 会计年度
6 Dq V1' accretion 增值；添加
'<5Gf1 @| accrual 应计项目；应累算数目
YdX#` accrual basis 应计制；权责发生制
34_:.QK- accrual basis accounting 应计制会计；权责发生制会计
<\!+J\YTA accrue 应累算；应计
J7W ]St r accrued benefit 应累算利益
+C1/02ZJ accrued charges 应计费用
}&sF
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+Wh0Of accrued expenses 应累算费用
vS%o>"P accrued interest payable 应付利息；应计未付利息
e#J Jd= accrued interest receivable 应收利息；应计未收利息
W4Rs9NA} accrued right 累算权益
w^e<p~i!^E accruing profit 应累算的利润
9Slx.9f accumulated fiscal reserve 累积财政储备
Bm2" } = accumulated profit 累积利润；滚存溢利
A+w51Q accumulated reserve 累积储备
!:t}8 accumulation of surplus income 累积收益盈余
/ > c F acquired assets 既得资产
c dVh_"[ acquisition 收购；购置；取得
Ql&5fyW acquisition cost 购置成本
Q4\EI=4P] acquisition expenses 购置费用
\& r a&3o acquisition of 100% interest 收购全部股权
hE0
p> R8 acquisition of control 取得控制权
O`5PX(J1& acquisition of fixed assets 购置固定资产
Sx?IpcPSm acquisition of shell “买壳”
jR`q y< acquisition price 收购价
Tm~a& p act of God 天灾
K.4t*-<`[ acting partner 执事合伙人
+pp|Qgr 3 active market 买卖活跃的市场；交投畅旺的市场；旺市
=UYZ){rt9E active partner 积极参与的合伙人
v?BX 4FO active trading 交投活跃
4<fKB& actual circulation 实际流通
L nP={s actual cost 实际成本
/ =&HunaxI actual expenditure 实际开支；实际支出
7.-Q9xv actual income 实际入息；实际收入；实际收益
,0O9!^ actual market 现货市场
'AU(WHf actual price 现货价；实际价格
Bpt%\LK\~O actual profit 实际利润
N-EVH e'}6 actual quotation 实盘；实际价位；实际报价
~6L\9B ) actual year basis 按实际年度计算
z}&w7 O#
actuals 实货
`K37&b ;`[ actuarial investigation 精算调查
f(!:_!m* actuarial principle 精算原则
{eA0I\c(C actuarial report 精算师报告
b!Pz~ faXD Actuarial Society of Hong Kong 香港精算学会
nylrF"'e actuarial valuation 精算师估值
udVEO n$ actuary 精算师
DjUif "v ad referendum agreement 暂定协议；有待覆核的协定
d6,SZ*AE ad valorem duty 从价税；按值征税
.E}fk,hLB ad valorem duty system 从价税制
*-"DZ ad valorem fee 从价费
p'z
fo! ad valorem tariff 从价关税
0)n#$d> additional allowance 额外免税额
.si!`?K%[ additional amount for unexpired risk 未过期风险的额外款额
T {Q] additional assessable profit 补加应评税利润
ew
-5VL additional assessment 补加评税
Y1? w f. additional commitment 额外承担
xD+n2:I{ additional commitment vote 额外承担拨款
]`39E"zY additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_1_CYrUc additional dependent parent allowance 供养父母额外免税额
``KimeA~ additional provision 额外拨款
a[d6@! additional stamp duty 附加印花税
l2Z!;Wm( additional tax 补加税罚款；补加税款
l?GN& u Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7\I ,;swo adjudged bankrupt 被裁定破产
!\w@b`Iv8 adjudicated bankrupt 裁定破产人
I? c "\Fe adjudication fee 裁定费；评定印花税额手续费；评估契据费
:MPWf4K2s adjudication of bankruptcy 裁定破产；宣告破产
h^o>9s/|/H adjudication of insolvency 裁定无力偿还债务
|^p7:)c y adjusted actual 经调整的实数；调整后的实数
wh8 h1I
adjusted current assets 经调整的流动资产；调整后的流动资产
A (z
lX_ adjusted figure 经调整的数字；调整后的数额
t@(S=i7}- adjusted liabilities 经调整的负债；调整后的负债
.`qw8e}y#' adjusted loss 经调整的亏损；调整后的亏损
5%M 'ewu adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
l%XuYYQ adjusted profit 经调整的利润；调整后的利润
5Y77g[AX2- adjusted surplus 经调整的盈余额；调整后的盈余额
{`~uBz+dJq adjusted value 经调整的价值；调整后的价值
W&>ONo6ki adjustment 调整；修订；理算〔保险〕
x9S~ns+r adjustment centre 调剂中心
;LEO+,6 adjustment lag 调整过程的时间差距；调整时差
{ ]Tb adjustment mechanism 调整机制
&`"Q*N2{ adjustment of loss 亏损调整
^1y (N>W adjustment process 调整过程；调整程序
6i AHus- adjustment range 调整幅度
d7
|3A administered exchange rate 受管制汇率
%%`Q5I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
/J{
e _a administration expenses 行政费用
z Ic%>?w administration fee 手续费；行政费
j 6x1JM administration in bankruptcy 破产管理
/6)6 administration order 遗产管理令
Yzo_ ZvL administrator 管理人；遗产管理人
g=W1y administrator of the estate 遗产管理人
K[} 5bjh> admission of debt 债项承认书
Q'-g+aN admission of proof 接纳债权证明
:: IAXGH ) advance 放贷款项；垫付款项；预支款项；预付款项
S5B12P advance account 暂支帐目；预付款帐户
e (nT2E advance compensation 预付补偿金
#+$pE@u7A advance from shareholder 股东垫款
n?uVq6c advance pending reimbursement 预支以待日后付还
*$+k-BV advanced economy 先进经济体系
N Qb! ?w advancement 预付；预付财产
^f][;> c advances warrant 垫款令
rjsqXo:9 advancing 贷出
'u"r ^o? adverse balance 逆差
e<F>u#d adverse exchange 逆汇
MP"Pqt advertisement addressed to shareholders 在报章刊登的致股东通告
v&}+ p s_W advice for collection 托收通知书
,au-g)IFZ advice of drawing 提款通知书；汇票通知书
7 nr+X Os advice of payment 付款通知
c*F 'x-TH Advisory Committee [Securities and Futures Commission]
6,Aj5jG 谘询委员会〔证券及期货事务监察委员会〕
:)7{$OR& Advisory Committee on Diversification 经济多元化谘询委员会
$TU)O^c affidavit 誓章；遗产申报誓章
mx\b6 w7 affidavit of no receipt 述明无收款的誓章
jm~(OLg affiliate 联号；联营公司；附属公司
D9.H<.|36 affiliated company 附属公司；联号；联营公司
-<e8\ Z` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
TNgf96)
y affordability 负担能力
X{2))t%
African Development Bank [AfDB] 非洲开发银行
B,rpc\_ after-acquired property 事后取得的财产
"p,TYjT?R after-hours dealing 市后交易
xnz(hz6 after-tax profit 税后盈利；税后利润；税后溢利
m]}%Ag^x agency agreement 代理协议
B?o ?LI agency expenses 代理机构的开支
{ zGM[A agency fee 代理费
&U <t*" Agency Law 《代理法》
#$/SM_X14C agent 代理人；承销人
{|cuu"j 26 agent of company 公司代理人
xOfZ9@VU agent's fee 代理人费；经纪费
IC5[:UZ5] aggregate 总计；总数；总体数字
9hoTxWpmy aggregate amount 总款额；总额
?[Gj?D.Wc aggregate assets and liabilities 总体资产与负债
ruqx #]- aggregate at constant price 按固定价格计算的总体数字
8&d s aggregate demand 总需求
r7dvj#^ aggregate gross position 总持仓量
<hG ] f% aggregate limit 总限额
#L,>)Xk jS aggregate of salaries tax 合计薪俸税
rID_^g_tP8 aggregate performance 总体表现；总体业绩
a3i;r M2 aggregate supply 总体供应
~Ey)9phZK aggregate surplus 总盈余
'd T JE--@ aggregate total 整体总额
"XvM1G&s` aggregate value 总值；合计价值
K8>-%ns aggregated basis 合计基准
fK-tvP0}* aggregated net chargeable income 合计应课税入息实额
lawjGI aggregation 合并计算；合计；总和
e[5= ?p@| aggregation of incomes of husband and wife 夫妇入息合并计算
XLG6f(B= F aggregation of property 财产的总和
{~cG'S Y% agio 差价；贴水
W=Y?_Oz 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》
-s ] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JQ9J Wu%a 《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》
%M ? A>7b Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2y_R05 O0 《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》
M{sn{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ojea~Y]Sr 《香港政府和大韩民国政府关于相互促进和保护投资协定》
=^nb-9 . agreement for a settlement 授产协议
e G8Z n<:s agreement for assignment 转让协议
RDFOUqS agreement for sale 售卖协议；买卖协议
P 1 \: hh agreement for sale and purchase 买卖协议
g 7>p, agreement for the payment of interest 支付利息协议
8Xo`S<8VS agreement for the repayment of money 还款协议
1w30Vj 2< agreement of reinsurance 再保险协议
xRTr< j0s Agricultural Bank of China 中国农业银行
QtF'x< cB air passenger departure tax 飞机乘客离境税
[X9s\H Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
drv"I[}{A airport tax 机场税
MXQ S6F# alcohol duty 酒精税
[xaglZ9HNo alienation 让与；让渡；转让
4KO2oIR alimony 生活费；赡养费
kTCW yc All Ordinaries Index [AOI] 所有普通股指数
hU 3z4|~+ all risks 全险；综合险
K@0gBgN All Sales Record for Stock Market 《股票市场成交报告》
G"_ 8 `l Allied Capital Resources Limited 新联财务有限公司
\W^+aNbv=8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e+_~a8 -| allocation letter 拨款信件
^F}HWpF_ allocation of fund 分配款项；预留款项
FNQR sNi allocation of profit 利润分配；溢利分配
~c;D@.e\ allocation warrant 拨款令
NTj: +z0 allotment 分配；配股
*F ya
qJ) allotment notice 股份配售通知；配股通知
V={`k$p allotment of shares 股份分配
Er 4P allowable 可获宽免；免税的
Muhq,>!U allowable business loss 可扣除的营业亏损
t A,#!Z0 allowable expenses 可扣税的支出
sE,Q:@H5 allowance 免税额；津贴；备抵；准备金
-~wGJM
VA allowance for debts 债项的免税额
WKHEU )'! allowance for depreciation by wear and tear 耗损折旧免税额
;JNI $DR allowance for funeral expenses 殡殓费的免税额
N sUFM allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w-[A" M]I allowance for repairs and outgoings 修葺及支出方面的免税额
@(;zU~l/ allowance to debtor 给债务人的津贴
rSGt`#E-s. alteration of capital 资本更改
Dg:2*m_!j{ alternate trustee 候补受托人
4 nIs+ amalgamation 合并
l}#z#L2,` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Hcts ^zm2u ambit of charges 征税范围；收费范围
IV#kF}9$ amended valuation 经修订的估值
KINKq`Sx American Commodities Exchange 美国商品交易所
GpW5)a American Express Bank Limited 美国运通银行
3n\eCdV-b< American Stock Exchange 美国证券交易所
i/Nd amortization 摊销
W ix/Az amount due from banks 存放银行同业的款项
uU7s4oJ| amount due from banks abroad 存放海外银行同业的款项
h` 1{tu amount due from holding companies 控股公司欠款
g91X*$`] amount due from local banks 存放本港银行同业的款项
@A-*XJNS": amount due to banks 银行同业的存款
/^BaQeH?R amount due to banks abroad 海外银行同业的存款
!A5UT- amount due to holding companies 控股公司存款
7<'4WHi;@s amount due to local banks 本港银行同业的存款
3] *_*<D amount due to outport banks 外埠银行同业的存款
I eQF+Xz amount for note issue 发行纸币的款额
m/2LwN amount of bond 担保契据的款额
EPY64 { amount of consideration 代价款额
n'dxa<F2| amount of contribution 供款数额
Pk9 4O amount of indebtedness 负债款额
>:2B r(S amount of principal of the loan 贷款本金额
z x7fRd$ amount of rates chargeable 应征差饷数额
~Sr`Tlp amount of share capital 股本额
ka3(sctZ5 amount of sums assured 承保款额
3L;GfYr0 amount of variation 变动幅度
ujo3"j[b amount of vote 拨款数额
l1Zf#]x amount payable 应付款额
) \iO wA amount receivable 应收款额
hx'p0HDta Amsterdam Stock Exchange 阿姆斯特丹证券交易所
@M:Uf7 analysis 分析
uk8vecj ancillary risk 附属风险
c]qq *k# annual account 周年帐目；周年帐目报表；年度决算；年结
G! y~Y]e annual accounting date 年结日期
E"E Bj7<s annual allowance 每年免税额；年积金；年度津贴；年津
(A6 -9g> annual balance 年度余额
e``X6=rcG annual disposable income 每年可动用收入
4h|48</ annual estimates 周年预算
]3+xJz~= annual fee 年费
j 'z}m+_? annual general meeting 周年大会
5CSihw/5 annual growth rate 年增率；每年增长率
-Qt>yzD3 annual long-term supplement 长期个案每年补助金
Z#n!=k TTm annual pensionable emolument 可供计算退休金的年薪
}~Am{Er <l annual report 年报
8z?q4 Annual Report on the Consumer Price Index 《消费物价指数年报》
UR/l M,N; annual return 周年报表；周年申报表；每年报税表格
O Oa}+^-j Annual Return Rules 《周年报表规则》
!9$xfg } annual review of consumer prices 每年消费物价回顾
[Rqv49n*V annual roll-forward basis 逐年延展方式
3c#CEuu annual salary 年薪
kJ;f A|(I annual statement 年度报表；年度决算表
`M
"O # Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
? qn0] . annuitant 年金受益人
MZpG1 annuity 年金
ERq l^Yr annuity contract 年金合约
q qm7p
,j annuity on human life 人寿年金
mOLP77(o antecedent debt 先前的债项
Cst:5m0! ante-dated cheque 倒填日期支票
S 1%/ee3 anticipated expenditure 预期开支
p a7Iz^i anticipated net profit 预期纯利
;ew3^i.du anticipated revenue 预期收入
H a U6`IP anti-inflation measure 反通货膨胀措施
ur'a{BI 2R anti-inflationary stance 反通货膨胀立场
' >GZB apparent deficit 表面赤字
H#/}FoBiS apparent financial solvency 表面偿债能力
LK
" 47 apparent partner 表面合伙人
IX!Q X application for personal assessment 个人入息课税申请书
g$qNK`y application of fund 资金应用
;P` z
?>J: application to release as liquidator and to destruct the books of accounts and documents
D6 2xC5 申请免除清盘人职务及毁灭帐簿与文件
PMDx5-{A/t appointed actuary 委任精算师
]F,mj-?4x appointed auditor 委任核数师；委任审计师
!'4HUB>+ appointed trustee 委任的受托人
?m)3n0Uh appointer 委任人
RhJ{#G~:% apportioned pro rata 按比例分摊
6LGy 0dWpG apportionment 分配；分摊
n4albG4 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CM ; r\,o apportionment formula 分摊方程式
Us4ijR d apportionment of estate duty 遗产税的分摊
vgfLI} |5 appraisal 估价；评估
=:T p H>f* appreciable growth 可观增长
"?I ]h appreciable impact 显着影响
yu3T5@Ww appreciable increase 可观增长
^ Vl{IsY appreciation 增值；升值
{8NnRnzU appreciation against other currencies 相对其他货币升值
)G7")I J/X appreciation of the exchange value of Hong Kong dollar 港元汇值上升
67 Z.aaXD1 appreciation tax 增值税
>x(3p@6p appropriation 拨款；拨用；拨付
+V"t't7 appropriation account 拨款帐目
8vhg{L.. Appropriation Bill 拨款法案
";jj ` appropriation-in-aid system 补助拨款办法
\r_-gn'1b approved assets 核准资产
O-rHfIxY approved basket stock 认可一篮子证券
+doZnU, approved budget 核准预算
-}l iG approved charitable donation 认可慈善捐款
&N{XLg> approved charitable institution 认可慈善机构
/V66P@[> approved currency 核准货币；认可货币
/65ddt approved estimates 核准预算
67/&AiS? approved estimates of expenditure 核准开支预算
<&n\)R4C1 approved overseas insurer 核准海外保险人
,a N8`M approved overseas trust company 核准海外信托公司
;&|MNN^ approved pooled investment fund 核准汇集投资基金
gZ!vRO <% approved provident fund scheme 认可公积金计划
wnaT~r@U' approved provision 核准拨款
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4dEJ approved redeemable share 核准可赎回股份
"3kIQsD|j approved regional stock 认可地区性证券
U5uO|\+) approved retirement scheme 认可退休金计划
Mlr\#BO"9 approved subordinated loan 核准附属贷款
B~/:["zTh& arbitrage 套戥；套汇；套利
S>W_p~ @ arbitrageur 套戥者；套汇者
|1sl>X, arbitrary amount 临时款项
3 "ALohlL arrangement 措施；安排；协定
/D]?+< h1 arrears 欠款
_]SV@q^ arrears of pay 欠付薪酬
|hsg= L X arrears of revenue 逾期未收税款；逾期未收的帐项
[.M<h^xrB articles of association 组织章程；组织细则；组织章程细则
k"*A@ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
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r22S ascertainment of profit 确定利润
}O_kbPNw "Asia Clear" “亚洲结算系统”
K{eq'F5M Asia Commercial Bank Ltd. 亚洲商业银行有限公司
7Eo a~ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
h J*2q" Asian Development Fund [ADF] 亚洲发展基金
Lh0qB)> Asian dollar bond 亚洲美元债券
X.u&4 SH Asian dollar market 亚洲美元市场
` XAlzI Asian dollar rate 亚洲美元利率
B}Q.Is5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!Cq2<[K# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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7CN< asked price 沽盘；喊价；索价；卖方报价
3b1;f)t assessable income 应评税入息
|9YY8oT. assessable loss 应评税亏损
p 8,wr ) assessable profit 应评税利润
4Wz@^7|V5 assessable value 应评税值
i:9 f# assessed profit 估定利润
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assessed value 经评估价值
Z=VAjJ;i[ assessment 评税；评定；估价；评税单
Igo wz7 assessment number 评税编号；估价编号
Z`L-UQJ . assessment of additional tax 补加税评税
huj 6Ysr assessment of performance 业绩评估；实绩评价
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1:7{k Assessor 评税主任
E$ B7E@(U asset price bubbles 资产价格泡沫
[M L%u$- asset-backed securities 具资产保证的证券
oBfh1/< <a assets accretion 资产增值
\-X Qo assets and liabilities 资产与负债
> /,7j:X assets betterment statement 资产递增表；资产改进表
$a'n{ EP assets lending 实物放款；有抵押贷款
^gP pmb<x assets of the company passing on the death 死者去世时转移的公司资产
,BGaJ|k assets pledged as security for liabilities 用作负债抵押的资产
:#CQQ*@ assets portfolio 资产投资组合
.M3]\I u assets price 资产价格
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npJ* assets quality 资产质素
I[mlQmwsL. assets realization 资产变现
}m!L2iK4qk assets refinancing arrangement 资产再集资安排
3v~804kWB assets securitization 资产证券化
JmHEYPt0 assets situated outside Hong Kong 在香港以外地方的资产
(/x%zmY;/U assets stripping 削减资产；拆卖资产
nE$8-*BZ_ assets value 资产值
HYd&.*41rE assignee 承让人
6Fp} U assignment 转让；转让书；转让契
A~MAaw!YE assignment of interest 权益转让
|y,%dFNLf assignment of letters patent and trade mark 专利证书及商标转让
>=G-^z: assignment of property 物业转让；物业转让书
mB.ybrig assignment right 转让权
O=2"t%Gc assignor 转让人
{0a (R2nB associate 有联系的人；有关连人士；相联者；合伙人；联系人
L>4!@L5) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
VB*`"4e@b< associate member 附属会员
(XF"ckma associated body corporate 相联法人团体
>ZAb9=/M)F associated company 相联公司；联属公司
`:=af[ n associated corporation 相联法团
)Sz 2D[@n Association of Chartered Certified Accountants [ACCA] [United Kingdom]
${ (c `X 公认会计师公会〔英国〕
* z,] mi% Association of Futures Exchange Brokers 香港期货经纪协会
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Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,ALE fepo association of underwriters 承保人组织
;ps 0wswX assumption of control 接管
woQ UrO( assurance 担保；保险；转易；转易书
Ie 12d@ assurance of interest 权益的转易
b FV+|0 at 19XX price 按一九ＸＸ年价格计算
Wq5 Nc at a discount 按赔价计算；按贴水价格计算；打折扣
@xKfq Koqg at a premium 按溢价计算；按升水价格计算
]+C;C at call 通知付款；按通知
XTzz/.T;Z at constant market price 按固定市价计算
^0 z WiX at constant price 按固定价格计算
IP#w at cost 按成本计算
BZ2frG\0&I at current market price 按当时市价计算；按现时市价计算
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L at current price 按当时价格计算；按现时价格计算
Z/ Vb _ at factor cost 按要素成本计算；按生产要素成本计算
M e*woCos' at money-of-the-day price 按付款当日价格计算
~ "eQPTd at or better 按指定或较佳价位〔买卖指令〕
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{ ?G at par 按面值计算；平价
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L?aaR %6# at the close 按收市盘
]@Gw$ at the opening 按开市盘
#0;H'GO?c attestation 见证；见证条款
+(a}S$C at-the-money option 平价期权
h-0#h/u>M attorney 受权人；受托代表人
w6b\l1Z attornment 新拥有人承认书
xN^ngRg0 attributable profit 可归属利润
?^y! }( attributable share value 可归属股份价值
|j?iD Auckland Stock Exchange 奥克兰证券交易所
M/!5r auction 拍卖
aPR0DZ@ auctioneer 拍卖商
\=3fO( audit 审计；核数
_'CYS3-P3 Audit Commission 审计署
J5i$D0K[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
C r A7lu' 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〕
w +^z{3> audit review 帐目审查
WUEjWJA-MB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
E~[v.3` audited account 审计帐目；经审计的帐目
M 1>2Q[h7 audited annual account 经审计的周年帐目
z8MKGM audited balance sheet 经审计的资产负债表
}&E'ox<S auditor 核数师；核数主任；审计师
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auditor's certificate 核数师证明书；审计师证明书
-#TF&- auditor's report 核数师报告；审计师报告
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Aussie bond 澳元债券
{pzu 1* austerity budget 紧缩预算
J83{&N2u Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>q+q];=( Australia All Ordinaries Index 澳洲所有普通股票指数
[xm{4Ba2X Australian Dollar [AUD] 澳元
HB/q
v IzB Australian Options Market 澳大利亚期权市场
TbK;_pg Australian Securities Commission 澳洲证券事务监察委员会
[{K Australian Society of Certified Practising Accountants 澳洲执业会计师公会
( E8(np Australian Stock Exchange 澳大利亚证券交易所
ZUkrJ' Austrian Schilling [ATS] 奥地利先令
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OX w authentication 认证；鉴证
)&jE< C0 authority to purchase 委托购买证；委购书
{ \r1A authorization 认可；核准；授权；授权书
0=WZ 8|R authorization by direction 指示授权
=1:dK o8 authorization by instruction 指令授权
I;=H XL authorization by warrant 令状授权
8 !{;yz authorization of unit trust 单位信托的认可
5.]eF$x2 authorized agent 指定代理人
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authorized capital 法定资本
a>_Cxsb&` authorized clerk 出市员
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~ |F Kl% authorized financial institution 认可财务机构
Uk2U: authorized fund 认可基金
*5Mg^}ZC5 authorized fund house 获授权的基金公司；认可基金公司
J)148/ authorized institution 认可机构
JGLjx"Y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
JA") L0 a_ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#z( JYw, authorized insurer 获授权保险人；获认可承保人
x)^/3 authorized investment 特准投资项目
u U |fCwQt authorized person 获授权人
Z'u:Em authorized representative 获授权代表
)P)Zds@F authorized share capital 法定股本
| e&v;48 automated quotation system 自动报价系统
=Wgz \uGJ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
31FQ=(K 自动交易系统〔香港期货交易所有限公司〕
#iZ% CY\ automatic adjustment mechanism 自动调整机制
^Z6N&s#6 automatic adjustment system 自动调整系统
! u4'1jd[d Automatic Clearing House 自动票据交换所
Vk3xWD~ automatic exchange rates accumulation system 自动化汇率累集系统
"Z\^d R Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`1 tD&te0 automatic teller machine [ATM] 自动柜员机
xs'vd:l.Pp autopay 自动转帐
N:_U2[V^d available assets 可用资产
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S$6`6G available fiscal reserve 现存财政储备
p!XB\%sv'" available profit 可用利润
D09/(%4j Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
t V]BcDp average 平均；平均数；海损
e >FK5rz average basic salary 平均基本薪金
UNc[h&@_ average consumer expenditure 平均消费开支；一般消费开支
qjtrU#n average cost 平均成本
C0Oe$&
_ average cost of land production 增辟土地平均成本
F74^HQ*J average daily turnover 平均每日成交额
6)@Y 41H]C average daily wage rate 平均每日工资率
&+K:pU?[$ average expenditure pattern 平均开支模式
?6m6 4{M average growth rate 平均增长率
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.j4[i average net fixed assets 固定资产平均净值
[r)Hm/_=|U average of relatives 相对价格平均数
"b#L8kN average price 平均价格
ne~=^IRB average propensity to consume 平均消费倾向；一般消费倾向
M6X` ]R' average propensity to save 平均储蓄倾向；一般储蓄倾向
xDJs0 P4 average rate 平均率
SF 7p/gG average revenue 平均收入；平均收益
_xHEA2e! average stock 平均库存；平均存货
m$w'`[H
average yearly rent 平均年租
fD1a)Az avoidance of double taxation 避免双重课税
Z^fk v avoidance of tax 避税
