A:
G)b:UJa" A share Ａ股；甲类股份
('j'>"1H abatement of tax 减税；减扣免税额
r oG<2 i F ABN AMRO Bank N.V. 荷兰银行
b5jD /X4 above-the-line expenditure 线上项目支出；经常预算支出
| a
i#rU above-the-line receipt 线上项目收入；经常预算收入
XH*(zTd(? ABSA Asia Limited 南非联合亚洲有限公司
1>OU ~A" absolute change 绝对数值变更
U61
L MH absolute expenditure 实际开支
3xP<J)S0 absolute guideline figure 绝对准则数字
%yKcp5_ absolute interest 绝对权益
vmOye/?k absolute order of discharge 绝对破产解除令
0;=]MEk? absolute profit margin 绝对利润幅度
vlDA/( & absolute value 实值；绝对值
E#tfCM6 absolutely vested interest 绝对既得权益
vZS/? pU~~ absorbed cost 已吸收成本；已分摊成本
;"EDFH#W absorption 吸收；分摊；合并
P92pQ_W absorption rate 吸收率；摊配率；分摊率
I~p*~mLh' ACB Finance Limited 亚洲商业财务有限公司
L r\(7r acceptable form of reciprocity 合理的互惠条件
)w&|VvM )L acceptable rate 适当利率；适当汇率
^e =xEZD acceptance agreement 承兑协议
q%f90 acceptance for honour 参加承兑
9h-S,q! acceptor 承兑人；接受人；受票人
:nqDX acceptor for honour 参加承兑人
/RhM6N accident insurance 意外保险
jY /(kA]} Accident Insurance Association of Hong Kong 香港意外保险公会
0v1~#KCm accident insurance scheme 意外保险计划
+9t{ovF?L accident year basis 意外年度基准
YbWz!.WPe accommodation 通融；贷款
N ~`r;E accommodation bill 通融票据；空头票据
8(q8}s$> accommodation party 汇票代发人
4 8 J{Y3F account balance 帐户余额；帐户结余
F2 <Q~g Q; account book 帐簿
3|G~_'`RLt account collected in advance 预收款项
"la0@/n account current book 往来帐簿
:*|So5fs account of after-acquired property 事后取得的财产报告
6fBA #Kb account of defaulter 拖欠帐目
g%m-*v* account payable 应付帐款
9aIv|cS? account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q($@{[ lT account receivable 应收帐款
3]'h (C account receivable report 应收帐款报表
Ers JWp account statement 结单；帐单；会计财务报表
5OO XCtIKf account title 帐户名称；会计科目
Tb:'M:dM" accountant's report 会计师报告
QP!;Gwqr Accountant's Report Rules 会计师报告规则
1{cF/ :o accounting and auditing procedure 会计与审计程序；会计与核数程序
lSd tw b Accounting Arrangements 《会计安排》
j 7O!uUQQ accounting basis 会计基础
ff fWvf accounting by Official Receiver 破产管理署署长呈交的帐目
v!<FeL W Accounting Circular 《会计通告》
-{d(~XIo accounting class 会计类别
f 1o^:}5x accounting date 记帐日期；会计结算日期
SjJ$Oinc accounting for money 款项核算
) 54cG Accounting Officer 会计主任
_x!/40^G accounting period 会计报告期；会计期
/Q #eP m accounting policy 会计政策；会计方针
l 8GAZ*+ accounting practice 会计惯例
7+[L6q/K accounting principle 会计准则
c1*^
\ accounting record 会计记录
\sW>Y#9] accounting report 会计报告
J]48th0 , Accounting Services Branch [Treasury] 会计事务部〔库务署〕
t0:~BYXu Accounting Society of China 中国会计学会
L/b vM?B^ accounting statement 会计报表
Z%3)w. accounting system 会计制度；会计系统
NJoHrhC=' accounting transaction 会计事项；帐务交易
s6 K~I accounting treatment 会计处理
v O o^H accounting year 会计年度
P$clSJW accretion 增值；添加
?&U~X)Q accrual 应计项目；应累算数目
@fVz
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K3rsew
n accrual basis accounting 应计制会计；权责发生制会计
6BXZGE accrue 应累算；应计
pm= s accrued benefit 应累算利益
UK @hnQU8` accrued charges 应计费用
EW]8k@&g accrued cumulative preference share dividend 应累算的累积优先股股息
=3 ;!
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!@+4 &B= accrued interest payable 应付利息；应计未付利息
= P$7
" accrued interest receivable 应收利息；应计未收利息
4}YHg&@\d% accrued right 累算权益
<
r b5' accruing profit 应累算的利润
LR"7e accumulated fiscal reserve 累积财政储备
"oR%0pU* accumulated profit 累积利润；滚存溢利
}1sd<<\` accumulated reserve 累积储备
su 8()]|0x accumulation of surplus income 累积收益盈余
[e:ccm acquired assets 既得资产
[,z>msEB. acquisition 收购；购置；取得
l]IQjjJ` acquisition cost 购置成本
{;JFoe + acquisition expenses 购置费用
*tDxwD7 acquisition of 100% interest 收购全部股权
.^rs VNG acquisition of control 取得控制权
=`V9{$i acquisition of fixed assets 购置固定资产
akgvV~5 acquisition of shell “买壳”
+~lPf. acquisition price 收购价
"#%9dWy act of God 天灾
k>\s6 acting partner 执事合伙人
6?0QzSpfC# active market 买卖活跃的市场；交投畅旺的市场；旺市
cI <T/~P active partner 积极参与的合伙人
c+1<3)Q< active trading 交投活跃
eE0nW+ i actual circulation 实际流通
\9:IL9~F actual cost 实际成本
n C9x N actual expenditure 实际开支；实际支出
?U~`'^@ actual income 实际入息；实际收入；实际收益
UX ?S#:h actual market 现货市场
09Z\F^*$F actual price 现货价；实际价格
vFgnb WxG actual profit 实际利润
bGp3 V. H actual quotation 实盘；实际价位；实际报价
7zXX&
S actual year basis 按实际年度计算
h~& 5; actuals 实货
DwXSlsN3v actuarial investigation 精算调查
(xBWxeL~ actuarial principle 精算原则
k]A$?C0Q<% actuarial report 精算师报告
{r?Ly1 5 Actuarial Society of Hong Kong 香港精算学会
M_;hfpJZ actuarial valuation 精算师估值
N#X(gEV actuary 精算师
95tHi re ad referendum agreement 暂定协议；有待覆核的协定
: :D i ad valorem duty 从价税；按值征税
P"+K'B7K3 ad valorem duty system 从价税制
QUc& f+~ ad valorem fee 从价费
nN [QUg ad valorem tariff 从价关税
_w9 :([_ additional allowance 额外免税额
} _?FmuU additional amount for unexpired risk 未过期风险的额外款额
gBXbB9 additional assessable profit 补加应评税利润
Gii1|pLZ1 additional assessment 补加评税
Aq &H-g]s additional commitment 额外承担
j sw0"d( additional commitment vote 额外承担拨款
>t $^U additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0
|Rmb additional dependent parent allowance 供养父母额外免税额
&[-b #&y additional provision 额外拨款
t hQ)J |1 additional stamp duty 附加印花税
T`Qg+Q$ additional tax 补加税罚款；补加税款
R"JT+m Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(V8lmp-F adjudged bankrupt 被裁定破产
SRyot:l
adjudicated bankrupt 裁定破产人
]y/!GF Q adjudication fee 裁定费；评定印花税额手续费；评估契据费
{UOR_Vt!* adjudication of bankruptcy 裁定破产；宣告破产
=>)4>WT8A adjudication of insolvency 裁定无力偿还债务
/p[lO g adjusted actual 经调整的实数；调整后的实数
Sh o] ~)XX adjusted current assets 经调整的流动资产；调整后的流动资产
t1]sv VX,w adjusted figure 经调整的数字；调整后的数额
?Ns aZ adjusted liabilities 经调整的负债；调整后的负债
uhr&P4EW adjusted loss 经调整的亏损；调整后的亏损
t|k -Bh:x 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
2?9 gf,U adjusted profit 经调整的利润；调整后的利润
9$N~OZ;-*x adjusted surplus 经调整的盈余额；调整后的盈余额
?_G?SQ adjusted value 经调整的价值；调整后的价值
qMmhmH)Gp adjustment 调整；修订；理算〔保险〕
1n+JH XR \ adjustment centre 调剂中心
l Gy `{E| adjustment lag 调整过程的时间差距；调整时差
7E) *]7B% adjustment mechanism 调整机制
{
daEKac5 adjustment of loss 亏损调整
<0^L L adjustment process 调整过程；调整程序
':?MFkYC adjustment range 调整幅度
=:7OS>x administered exchange rate 受管制汇率
&^b mZj ! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
An3%@; administration expenses 行政费用
9 ]*hP]( administration fee 手续费；行政费
7V7iIbi administration in bankruptcy 破产管理
.s>PDzM $ administration order 遗产管理令
Hd0? }w \ administrator 管理人；遗产管理人
A>Oi9%OY: administrator of the estate 遗产管理人
;{ Su:Ixg admission of debt 债项承认书
dW2Lvnh!>/ admission of proof 接纳债权证明
dIRSgJ` advance 放贷款项；垫付款项；预支款项；预付款项
xrC b29{ advance account 暂支帐目；预付款帐户
H83/X,"!w advance compensation 预付补偿金
){ ,v&[ advance from shareholder 股东垫款
=jW= Z$3q advance pending reimbursement 预支以待日后付还
Bis'59?U_ advanced economy 先进经济体系
`]l*H3+hg advancement 预付；预付财产
R"k}wRnxY advances warrant 垫款令
SRpPLY{:F advancing 贷出
6 2#dSd}HG adverse balance 逆差
Z3Y( g adverse exchange 逆汇
V|zatMHs advertisement addressed to shareholders 在报章刊登的致股东通告
I'T@}{h advice for collection 托收通知书
%:7fAB,PA advice of drawing 提款通知书；汇票通知书
" ll
TVB advice of payment 付款通知
r4FGz!U Advisory Committee [Securities and Futures Commission]
Umt?COc 谘询委员会〔证券及期货事务监察委员会〕
-c'~0g]< Advisory Committee on Diversification 经济多元化谘询委员会
bG[)r affidavit 誓章；遗产申报誓章
N\WEp?%~ affidavit of no receipt 述明无收款的誓章
j`$d W H/2 affiliate 联号；联营公司；附属公司
zX x)x IO affiliated company 附属公司；联号；联营公司
; bxL$1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8X2NEVH] affordability 负担能力
_^" 0"< , African Development Bank [AfDB] 非洲开发银行
-H(\[{3{V after-acquired property 事后取得的财产
K#<cuHGC after-hours dealing 市后交易
Ju 0 after-tax profit 税后盈利；税后利润；税后溢利
lQnqPQY agency agreement 代理协议
Dwp-*QK^G agency expenses 代理机构的开支
O!#bM< * agency fee 代理费
f6-OR]R5 Agency Law 《代理法》
,Z6\%:/ agent 代理人；承销人
d%='W|i\p& agent of company 公司代理人
N T<> LWo agent's fee 代理人费；经纪费
is [p7- aggregate 总计；总数；总体数字
.q7|z3@, aggregate amount 总款额；总额
%I6c}*W aggregate assets and liabilities 总体资产与负债
jV!9IK;HA. aggregate at constant price 按固定价格计算的总体数字
VOK0)O>& aggregate demand 总需求
n%Gk
{h5 aggregate gross position 总持仓量
'WLh
D< aggregate limit 总限额
!XJS"o wr aggregate of salaries tax 合计薪俸税
EvEI5/ z aggregate performance 总体表现；总体业绩
E[N3`" aggregate supply 总体供应
Y$ To)qo aggregate surplus 总盈余
c O[Hr aggregate total 整体总额
.gK>O2hI aggregate value 总值；合计价值
}Kc03Ue`%e aggregated basis 合计基准
8LM 91 aggregated net chargeable income 合计应课税入息实额
/MUa
b*h aggregation 合并计算；合计；总和
Ps!~miN|> aggregation of incomes of husband and wife 夫妇入息合并计算
eL7\})!W aggregation of property 财产的总和
P,/=c(5\} agio 差价；贴水
LmQS;/: 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 x", Zb Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$8"G9r 《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》
ggn:DE " Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}b5If7 《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》
OLS. 0UEc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[Q5>4WY 《香港政府和大韩民国政府关于相互促进和保护投资协定》
tEXY >= agreement for a settlement 授产协议
Ckc4U. t| agreement for assignment 转让协议
AvS<b3EoN agreement for sale 售卖协议；买卖协议
N4JJA+ agreement for sale and purchase 买卖协议
Fs,#d%4 @% agreement for the payment of interest 支付利息协议
?UGA- ^E 1 agreement for the repayment of money 还款协议
bdUe,2Yi n agreement of reinsurance 再保险协议
$ 3/G)/A Agricultural Bank of China 中国农业银行
Vo2 {aK; air passenger departure tax 飞机乘客离境税
3RyB 0
n Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
aX'R&R airport tax 机场税
!C$bO hc alcohol duty 酒精税
^t{2k[@ alienation 让与；让渡；转让
.0b $mSV[ alimony 生活费；赡养费
dq& N;kk
| All Ordinaries Index [AOI] 所有普通股指数
^t'mfG|DV all risks 全险；综合险
:t36]NM All Sales Record for Stock Market 《股票市场成交报告》
x8]5> G8(r Allied Capital Resources Limited 新联财务有限公司
:QV-! all-items index [Consumer Price Index] 总指数〔消费物价指数〕
quPNwNy allocation letter 拨款信件
GYq.!d@O allocation of fund 分配款项；预留款项
k15B5 allocation of profit 利润分配；溢利分配
iVg3=R)[1 allocation warrant 拨款令
Pl}> allotment 分配；配股
\q0wY7w allotment notice 股份配售通知；配股通知
?'dsiA[ allotment of shares 股份分配
)Zcw G(o0 allowable 可获宽免；免税的
9Rg|o CP_ allowable business loss 可扣除的营业亏损
4._ U allowable expenses 可扣税的支出
pW>?%ft. allowance 免税额；津贴；备抵；准备金
cR0OJ'w allowance for debts 债项的免税额
ph;ds+b allowance for depreciation by wear and tear 耗损折旧免税额
b;X|[tB allowance for funeral expenses 殡殓费的免税额
o'8`>rb allowance for inflation 为通货膨胀而预留的款项；通胀准备金
TNHkHR[& allowance for repairs and outgoings 修葺及支出方面的免税额
iksd^\]f allowance to debtor 给债务人的津贴
CQ`$' oy?W alteration of capital 资本更改
X4"D Lt" alternate trustee 候补受托人
s r+Y"R amalgamation 合并
4*K~6 Vh ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5w#
Ceg9 ambit of charges 征税范围；收费范围
2tq~NA\#t amended valuation 经修订的估值
=68CR[H American Commodities Exchange 美国商品交易所
E9]/sFA-] American Express Bank Limited 美国运通银行
#@*;Y(9Ol American Stock Exchange 美国证券交易所
/R 2 K3E# amortization 摊销
^HYrJr$y amount due from banks 存放银行同业的款项
0pYCh$TL1 amount due from banks abroad 存放海外银行同业的款项
7NY9UQ amount due from holding companies 控股公司欠款
_|!F hZ amount due from local banks 存放本港银行同业的款项
t =IpV l! amount due to banks 银行同业的存款
S8 { S b> amount due to banks abroad 海外银行同业的存款
Aw38T w amount due to holding companies 控股公司存款
nsRZy0@$t amount due to local banks 本港银行同业的存款
'k ?%39 amount due to outport banks 外埠银行同业的存款
R*v~jR/ amount for note issue 发行纸币的款额
%SHjJCS3 amount of bond 担保契据的款额
yt +" \d amount of consideration 代价款额
t dl Y amount of contribution 供款数额
<d$L}uQwg amount of indebtedness 负债款额
#fy #G}c amount of principal of the loan 贷款本金额
UY)e6 Zd amount of rates chargeable 应征差饷数额
9&>)4HNd? amount of share capital 股本额
^,?dk![1Cv amount of sums assured 承保款额
=sR]/XSK amount of variation 变动幅度
eq|G\XJ amount of vote 拨款数额
}3"FQ/6C amount payable 应付款额
>8pmClVvmR amount receivable 应收款额
B_^ ~5_0: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7(q E HZEr analysis 分析
WxN@& g( ancillary risk 附属风险
rW~hFSrV[o annual account 周年帐目；周年帐目报表；年度决算；年结
$[p<}o/6v] annual accounting date 年结日期
! OVTs3} annual allowance 每年免税额；年积金；年度津贴；年津
)<.BN
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M:!Twz $ annual disposable income 每年可动用收入
~F</ s. annual estimates 周年预算
L=7 U#Q/DE annual fee 年费
$qoh0$ annual general meeting 周年大会
X"S-f; b# annual growth rate 年增率；每年增长率
jK[~d Y annual long-term supplement 长期个案每年补助金
.3{PgrZ annual pensionable emolument 可供计算退休金的年薪
cWd\Ki annual report 年报
P Wwz<AI+ Annual Report on the Consumer Price Index 《消费物价指数年报》
]w3- No annual return 周年报表；周年申报表；每年报税表格
KKfC^g Annual Return Rules 《周年报表规则》
|Ew~3-u! annual review of consumer prices 每年消费物价回顾
^*
xhbM; annual roll-forward basis 逐年延展方式
d:U2b"k=/u annual salary 年薪
YPjjSi:# annual statement 年度报表；年度决算表
C&&*6E5 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
$yZ(c#L annuitant 年金受益人
; W/K7 } annuity 年金
^x! N] annuity contract 年金合约
/ _N*6a~ annuity on human life 人寿年金
)9^0Qk' ] antecedent debt 先前的债项
BD)5br]. ante-dated cheque 倒填日期支票
pwiXA{ anticipated expenditure 预期开支
=Me94w>G3X anticipated net profit 预期纯利
V/=NIeSE anticipated revenue 预期收入
=~OH .=9\ anti-inflation measure 反通货膨胀措施
NA%(ZRSg( anti-inflationary stance 反通货膨胀立场
x >u \ apparent deficit 表面赤字
c
k$ > yk apparent financial solvency 表面偿债能力
aR
iD}P*V apparent partner 表面合伙人
Px!M^
T!Pi application for personal assessment 个人入息课税申请书
D!K){ E application of fund 资金应用
h)W?8XdM application to release as liquidator and to destruct the books of accounts and documents
(XQBBt 申请免除清盘人职务及毁灭帐簿与文件
[hLSK-K 9 appointed actuary 委任精算师
)z FPf]gz appointed auditor 委任核数师；委任审计师
&8l"Dl appointed trustee 委任的受托人
n/
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F __(iX xC apportioned pro rata 按比例分摊
9]ga\>v apportionment 分配；分摊
( 8[et m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
;*3OkNxa3 apportionment formula 分摊方程式
?0v(_ v apportionment of estate duty 遗产税的分摊
` )9nBZ appraisal 估价；评估
4K_ fN appreciable growth 可观增长
H`j s1b1n appreciable impact 显着影响
eV?._-G appreciable increase 可观增长
i2a"" zac appreciation 增值；升值
D{Zjo)&tF' appreciation against other currencies 相对其他货币升值
.|[5*- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)1P Z# appreciation tax 增值税
X3C"A|HE9 appropriation 拨款；拨用；拨付
u?OyvvpH appropriation account 拨款帐目
#].n0[ Appropriation Bill 拨款法案
_QD##`< appropriation-in-aid system 补助拨款办法
YLr<^G-v approved assets 核准资产
aV^wTs#2I approved basket stock 认可一篮子证券
So ?ScX\lG approved budget 核准预算
FME&v Uh/ approved charitable donation 认可慈善捐款
.
6wyu7oK approved charitable institution 认可慈善机构
w]4=uL6 approved currency 核准货币；认可货币
g]'RwI approved estimates 核准预算
(J c} K approved estimates of expenditure 核准开支预算
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UaF4k j approved overseas insurer 核准海外保险人
MwoU>+XB approved overseas trust company 核准海外信托公司
;.=ZwM]C approved pooled investment fund 核准汇集投资基金
O!0YlIvWv approved provident fund scheme 认可公积金计划
3?Ml]=u approved provision 核准拨款
we6kV-L. approved redeemable share 核准可赎回股份
n=HId:XT approved regional stock 认可地区性证券
`Qf$]Eoft approved retirement scheme 认可退休金计划
$1QQidB approved subordinated loan 核准附属贷款
)c'5M]V arbitrage 套戥；套汇；套利
'6^20rj arbitrageur 套戥者；套汇者
j,q8n`@ arbitrary amount 临时款项
P'.M.I@ arrangement 措施；安排；协定
9<0p1W O arrears 欠款
.hYrE5\- arrears of pay 欠付薪酬
`+IB;G1 arrears of revenue 逾期未收税款；逾期未收的帐项
6g/ <FM articles of association 组织章程；组织细则；组织章程细则
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=oXq Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~$#"'Tl4J ascertainment of profit 确定利润
( dO C ^i "Asia Clear" “亚洲结算系统”
ub C(%Y_k Asia Commercial Bank Ltd. 亚洲商业银行有限公司
QZcdfJck=+ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
GpjyF_L Asian Development Fund [ADF] 亚洲发展基金
%/l9$>{ Asian dollar bond 亚洲美元债券
8>Y Asian dollar market 亚洲美元市场
-ZTe#@J Asian dollar rate 亚洲美元利率
[dm&I#m= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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5 sG 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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LlDKP-( asked price 沽盘；喊价；索价；卖方报价
}GIwYh/ assessable income 应评税入息
UL81x72O assessable loss 应评税亏损
JArSJ:} assessable profit 应评税利润
OnNWci|7 assessable value 应评税值
#~A (%a assessed profit 估定利润
KeU|E<|! assessed value 经评估价值
,o $F~KPu assessment 评税；评定；估价；评税单
e rz9CX assessment number 评税编号；估价编号
"<c^`#CWuO assessment of additional tax 补加税评税
<a)B5B> assessment of performance 业绩评估；实绩评价
"}_b,5lkGK Assessor 评税主任
'z=WJV;Vs asset price bubbles 资产价格泡沫
T3HAr9i%) asset-backed securities 具资产保证的证券
<qG4[W,[ assets accretion 资产增值
08J[9a0[ assets and liabilities 资产与负债
}?"}R<F|M, assets betterment statement 资产递增表；资产改进表
]*I:N assets lending 实物放款；有抵押贷款
Z`5jX;Z! assets of the company passing on the death 死者去世时转移的公司资产
X$o $ 8s assets pledged as security for liabilities 用作负债抵押的资产
oF1{/ERS assets portfolio 资产投资组合
E kb9=/ assets price 资产价格
~ H [ assets quality 资产质素
_ZM$&6EC assets realization 资产变现
.Dn.|A assets refinancing arrangement 资产再集资安排
G ZxM44fP assets securitization 资产证券化
a;=) ` assets situated outside Hong Kong 在香港以外地方的资产
2nSX90@: assets stripping 削减资产；拆卖资产
Lu.D,oP assets value 资产值
q^:>sfd assignee 承让人
~r<@`[-L assignment 转让；转让书；转让契
x -wIgo+ assignment of interest 权益转让
pGQP9r% assignment of letters patent and trade mark 专利证书及商标转让
1 &24:& assignment of property 物业转让；物业转让书
n#jBqr&!M assignment right 转让权
;7id![KI4 assignor 转让人
^SP/&w<c associate 有联系的人；有关连人士；相联者；合伙人；联系人
cE{hy 7cH Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(G:A^z associate member 附属会员
Gm,vLs9H$T associated body corporate 相联法人团体
}2W scxL associated company 相联公司；联属公司
~r/"w'dB associated corporation 相联法团
3AKT>Wy = Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'r&az BO 公认会计师公会〔英国〕
G,tJ\xMw8 Association of Futures Exchange Brokers 香港期货经纪协会
~SI`%^L Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
do {E39 association of underwriters 承保人组织
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KQ}aq= assumption of control 接管
~0}gRpMW assurance 担保；保险；转易；转易书
i!H)@4jX assurance of interest 权益的转易
&|/@;EA$8 at 19XX price 按一九ＸＸ年价格计算
4o+SSS at a discount 按赔价计算；按贴水价格计算；打折扣
!+sC'/ at a premium 按溢价计算；按升水价格计算
RMinZ}/ at call 通知付款；按通知
s)Gnj; at constant market price 按固定市价计算
bYPkqitqz at constant price 按固定价格计算
U3Fa.bC6} at cost 按成本计算
-s?f <f{ at current market price 按当时市价计算；按现时市价计算
= NHE_ 4/p at current price 按当时价格计算；按现时价格计算
^!Y ]l at factor cost 按要素成本计算；按生产要素成本计算
d:Y!!LV-@L at money-of-the-day price 按付款当日价格计算
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at or better 按指定或较佳价位〔买卖指令〕
@vsgmz at par 按面值计算；平价
cB$OkaG# at sight 见票即付
#'poDX? at the close 按收市盘
z\S#P|; at the opening 按开市盘
#[ei/p attestation 见证；见证条款
/_WA F90R? at-the-money option 平价期权
$Hw
w attorney 受权人；受托代表人
D-{;;<nIr` attornment 新拥有人承认书
C%2BDj attributable profit 可归属利润
_?]0b7X attributable share value 可归属股份价值
%7w=; ]ym Auckland Stock Exchange 奥克兰证券交易所
w=NM==cLj auction 拍卖
OQ lmzg auctioneer 拍卖商
u|;?FQ$M audit 审计；核数
VI xGD#m Audit Commission 审计署
l dd8'2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-cgLEl1 J 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〕
JD`IPQb~ E audit review 帐目审查
Q6Ay$*y=D Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
/ // audited account 审计帐目；经审计的帐目
C bWz;$r audited annual account 经审计的周年帐目
{Ad4H[]|] audited balance sheet 经审计的资产负债表
g mdJ8$ auditor 核数师；核数主任；审计师
pUc N-WA auditor's certificate 核数师证明书；审计师证明书
BiFU3FlTf auditor's report 核数师报告；审计师报告
s ;3k#-w Aussie bond 澳元债券
?*oBevUnCY austerity budget 紧缩预算
7aF'E1e'3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
s3(m kdXv Australia All Ordinaries Index 澳洲所有普通股票指数
U0ZT9/4 Australian Dollar [AUD] 澳元
Yfbo =yk Australian Options Market 澳大利亚期权市场
oI\ Lepl* Australian Securities Commission 澳洲证券事务监察委员会
,9A1p06 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
GHs,,J; Australian Stock Exchange 澳大利亚证券交易所
{yo{@pdX> Austrian Schilling [ATS] 奥地利先令
HbOLf authentication 认证；鉴证
m|')
A authority to purchase 委托购买证；委购书
O/XG}G.x| authorization 认可；核准；授权；授权书
d4ga6N3' authorization by direction 指示授权
9"W 3t] authorization by instruction 指令授权
)WBp.j /# authorization by warrant 令状授权
c)*, " >$# authorization of unit trust 单位信托的认可
ojc m%yd authorized agent 指定代理人
n-"(lWcp authorized capital 法定资本
Arr(rM authorized clerk 出市员
xK*G'3Ge authorized dealer 认可交易商
Vn=K5nm authorized financial institution 认可财务机构
V=i/cI\ authorized fund 认可基金
D` Cy]j authorized fund house 获授权的基金公司；认可基金公司
GhJ<L3 authorized institution 认可机构
Y>J$ OA: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
!:]/MpQ ? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{4F= ].! authorized insurer 获授权保险人；获认可承保人
~=P#7l\o1 authorized investment 特准投资项目
<r>1W~bp.q authorized person 获授权人
\CU-a`n authorized representative 获授权代表
rSg OQ authorized share capital 法定股本
N*1{yl76x automated quotation system 自动报价系统
&Z3u(Eb Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y5ZBP?P 自动交易系统〔香港期货交易所有限公司〕
r"_U-w automatic adjustment mechanism 自动调整机制
^ g'P
H{68 automatic adjustment system 自动调整系统
5i0vli /L Automatic Clearing House 自动票据交换所
]/#3 P automatic exchange rates accumulation system 自动化汇率累集系统
+s j2 C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.),Fdrg automatic teller machine [ATM] 自动柜员机
1!S*z^LGl autopay 自动转帐
;f!}vo<; available assets 可用资产
gLss2i.r available fiscal reserve 现存财政储备
qg06*$% available profit 可用利润
. )g7s? K Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?3_^SRW&a average 平均；平均数；海损
R M3"8J average basic salary 平均基本薪金
uFUVcWt average consumer expenditure 平均消费开支；一般消费开支
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