A:
@9Rg g9r A share Ａ股；甲类股份
yY+)IU. abatement of tax 减税；减扣免税额
` 83s97Sa ABN AMRO Bank N.V. 荷兰银行
d 0vn/k2I above-the-line expenditure 线上项目支出；经常预算支出
~PAF2 above-the-line receipt 线上项目收入；经常预算收入
2 dg+R)% ABSA Asia Limited 南非联合亚洲有限公司
'B>fRN absolute change 绝对数值变更
`f?v_Ui-$ absolute expenditure 实际开支
LlKvi_z absolute guideline figure 绝对准则数字
46OYO a absolute interest 绝对权益
I?r7dQEm absolute order of discharge 绝对破产解除令
]?tC+UKb absolute profit margin 绝对利润幅度
QQ;<L"VW absolute value 实值；绝对值
bis}zv^%v absolutely vested interest 绝对既得权益
{x Jq F4 absorbed cost 已吸收成本；已分摊成本
v,Eqn8/O absorption 吸收；分摊；合并
dY[ XNP absorption rate 吸收率；摊配率；分摊率
2[-@
.gH ACB Finance Limited 亚洲商业财务有限公司
_$g6Mj]1z acceptable form of reciprocity 合理的互惠条件
iZm#
"}VG acceptable rate 适当利率；适当汇率
4LO4SYW7 acceptance agreement 承兑协议
YW9r'{(D(I acceptance for honour 参加承兑
)lh48Ag0t; acceptor 承兑人；接受人；受票人
iY J: P acceptor for honour 参加承兑人
<?yf<G'$ accident insurance 意外保险
dp;;20z Accident Insurance Association of Hong Kong 香港意外保险公会
A@M%}h accident insurance scheme 意外保险计划
|[qq
$ accident year basis 意外年度基准
Z1Y/2MVSb accommodation 通融；贷款
z B /#[~ accommodation bill 通融票据；空头票据
,t?c=u\5 accommodation party 汇票代发人
Zcst$Aro account balance 帐户余额；帐户结余
=ie8{j2: account book 帐簿
17kh6( X account collected in advance 预收款项
KT'Ebb] account current book 往来帐簿
K= lm9K account of after-acquired property 事后取得的财产报告
PY.4J4nn| account of defaulter 拖欠帐目
I Y_u|7d account payable 应付帐款
^K[WFi N} account payee only [A/C payee only] 只可转帐；存入收款人帐户
k+qxx5 { account receivable 应收帐款
v_=xN^R account receivable report 应收帐款报表
}#'I,?_k account statement 结单；帐单；会计财务报表
f 0 "N account title 帐户名称；会计科目
LelCjC{`1 accountant's report 会计师报告
;6+e !h'1 Accountant's Report Rules 会计师报告规则
=T7lv%u accounting and auditing procedure 会计与审计程序；会计与核数程序
p>x[:* Accounting Arrangements 《会计安排》
(h&XtFul} accounting basis 会计基础
#WE"nh9f|z accounting by Official Receiver 破产管理署署长呈交的帐目
8d4:8} Accounting Circular 《会计通告》
ct o +W}k accounting class 会计类别
e8E*Urtz accounting date 记帐日期；会计结算日期
;zq3> A accounting for money 款项核算
itotn!Wb` Accounting Officer 会计主任
}enS'Fpf` accounting period 会计报告期；会计期
R;yi 58Be accounting policy 会计政策；会计方针
B8=r^!jEL accounting practice 会计惯例
n{Ce%gy accounting principle 会计准则
5l_ >QB accounting record 会计记录
4S9hz accounting report 会计报告
8&K1;l } Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ahJ -T@ Accounting Society of China 中国会计学会
TTGk"2
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"Sx}7?8AB accounting system 会计制度；会计系统
y&A0}>a:d accounting transaction 会计事项；帐务交易
oY
NIJXln accounting treatment 会计处理
}2 53Q!f accounting year 会计年度
g<b(q| accretion 增值；添加
[- Xz: accrual 应计项目；应累算数目
_Fc :<Ym? accrual basis 应计制；权责发生制
J)kH$!csi accrual basis accounting 应计制会计；权责发生制会计
yLFZo"r accrue 应累算；应计
$RAS pM accrued benefit 应累算利益
Nj5V" c accrued charges 应计费用
X6h@K</c^: accrued cumulative preference share dividend 应累算的累积优先股股息
+O]jklS4H accrued expenses 应累算费用
WRdBL5 accrued interest payable 应付利息；应计未付利息
322)r$!" accrued interest receivable 应收利息；应计未收利息
N "',
accrued right 累算权益
nO;*Peob accruing profit 应累算的利润
-= ;V*; accumulated fiscal reserve 累积财政储备
_ R/^P>Q? accumulated profit 累积利润；滚存溢利
D6Q6yNE accumulated reserve 累积储备
27"M]17) accumulation of surplus income 累积收益盈余
6x]x>:8 acquired assets 既得资产
An.Qi =Cv acquisition 收购；购置；取得
6_rgj {L acquisition cost 购置成本
cu |S|]g acquisition expenses 购置费用
PQ0l <]Y acquisition of 100% interest 收购全部股权
,V`zW<8 acquisition of control 取得控制权
4hQ.RO acquisition of fixed assets 购置固定资产
%jBI*WzR acquisition of shell “买壳”
4Y'Kjx acquisition price 收购价
6Wn"h|S act of God 天灾
I3 8j[Xk acting partner 执事合伙人
(9 !/bX< active market 买卖活跃的市场；交投畅旺的市场；旺市
%B#(d)T*- active partner 积极参与的合伙人
<i1.W !% active trading 交投活跃
< u=k X actual circulation 实际流通
XT "- actual cost 实际成本
&x
mYp Q actual expenditure 实际开支；实际支出
G=VbEL^H actual income 实际入息；实际收入；实际收益
>du _/*8: actual market 现货市场
\>7hT;Av=G actual price 现货价；实际价格
~ ZxFL$<'3 actual profit 实际利润
)8,) &F actual quotation 实盘；实际价位；实际报价
Sd9%tO9mf actual year basis 按实际年度计算
:c?}~a~JO( actuals 实货
U%PII>s'# actuarial investigation 精算调查
~#]$YoQ&O actuarial principle 精算原则
%C1*`"Jb& actuarial report 精算师报告
Z H
s' # Actuarial Society of Hong Kong 香港精算学会
<T^:`p/]4 actuarial valuation 精算师估值
I\y=uC actuary 精算师
Zqp<8M2 ad referendum agreement 暂定协议；有待覆核的协定
. a@> 1XO ad valorem duty 从价税；按值征税
E0lro+'lS ad valorem duty system 从价税制
pD@2Mt0|]= ad valorem fee 从价费
n[f<]4< ad valorem tariff 从价关税
IncHY?ud< additional allowance 额外免税额
}#bX{?f additional amount for unexpired risk 未过期风险的额外款额
H) 5V \ additional assessable profit 补加应评税利润
jI%g! additional assessment 补加评税
Q($.s=&l; additional commitment 额外承担
Qzh`x-S additional commitment vote 额外承担拨款
'#*5jn]CqB additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8lJMD %Df: additional dependent parent allowance 供养父母额外免税额
)=9EShz! additional provision 额外拨款
zZh \ e,* additional stamp duty 附加印花税
.ou#BWav/ additional tax 补加税罚款；补加税款
0*4h}t9j Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
" Vw;y+F} adjudged bankrupt 被裁定破产
bMjE@ S& adjudicated bankrupt 裁定破产人
$%GW~|S\C adjudication fee 裁定费；评定印花税额手续费；评估契据费
G&DL)ePu]m adjudication of bankruptcy 裁定破产；宣告破产
wF \5 X adjudication of insolvency 裁定无力偿还债务
Fx]}<IudA^ adjusted actual 经调整的实数；调整后的实数
7%7 \2!0J} adjusted current assets 经调整的流动资产；调整后的流动资产
y]YUuJ9a adjusted figure 经调整的数字；调整后的数额
t Urwg
adjusted liabilities 经调整的负债；调整后的负债
%=G*{mK adjusted loss 经调整的亏损；调整后的亏损
15)y]N={^ 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
lDU@Q(V#}< adjusted profit 经调整的利润；调整后的利润
"'9[c"Iz adjusted surplus 经调整的盈余额；调整后的盈余额
dU<qFxW adjusted value 经调整的价值；调整后的价值
`9>1 w d adjustment 调整；修订；理算〔保险〕
9|K3xH adjustment centre 调剂中心
s.{nxk. adjustment lag 调整过程的时间差距；调整时差
2 $ @N4 adjustment mechanism 调整机制
H6Dw5vG"l adjustment of loss 亏损调整
]N#%exBVo adjustment process 调整过程；调整程序
2sXNVo8`w" adjustment range 调整幅度
>vny 9^_ administered exchange rate 受管制汇率
v "Yo Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
id=:J7!QU administration expenses 行政费用
$ KAOJc4< administration fee 手续费；行政费
0^G5 zQlj administration in bankruptcy 破产管理
xkPH_+4i8 administration order 遗产管理令
K:_5#!*^98 administrator 管理人；遗产管理人
#y2IHO - administrator of the estate 遗产管理人
<5 fb, @YN admission of debt 债项承认书
g/_j"Nn admission of proof 接纳债权证明
^:Hx . advance 放贷款项；垫付款项；预支款项；预付款项
Yg< 4}l." advance account 暂支帐目；预付款帐户
mAZfo5 3 advance compensation 预付补偿金
&40# _>W7 advance from shareholder 股东垫款
y$h.k"x` advance pending reimbursement 预支以待日后付还
#|ILeby advanced economy 先进经济体系
R4 x!b`:i advancement 预付；预付财产
[>#@?@x`P advances warrant 垫款令
by0@G"AE+ advancing 贷出
EW}7T3g adverse balance 逆差
tOEY| adverse exchange 逆汇
mcgkNED advertisement addressed to shareholders 在报章刊登的致股东通告
lq[o2\ advice for collection 托收通知书
ob(S /t advice of drawing 提款通知书；汇票通知书
lBN1OL[N advice of payment 付款通知
\YN(rD- Advisory Committee [Securities and Futures Commission]
WA1h|:Z 谘询委员会〔证券及期货事务监察委员会〕
w1 5Qqh lK Advisory Committee on Diversification 经济多元化谘询委员会
Uif uRmn affidavit 誓章；遗产申报誓章
$sa5aUg } affidavit of no receipt 述明无收款的誓章
f*tKj.P affiliate 联号；联营公司；附属公司
piPx8jT`F affiliated company 附属公司；联号；联营公司
}s>.Fh affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hP $v,"$ affordability 负担能力
xoQ;fVNp African Development Bank [AfDB] 非洲开发银行
KO''B or after-acquired property 事后取得的财产
J }M_Ka after-hours dealing 市后交易
G-#]|) after-tax profit 税后盈利；税后利润；税后溢利
A6faRi703 agency agreement 代理协议
:rcohzfa agency expenses 代理机构的开支
W}0cM9 g agency fee 代理费
~REP@!\r^ Agency Law 《代理法》
FQp@/H^ agent 代理人；承销人
7JL*y\ ' agent of company 公司代理人
~bsL
W:.' agent's fee 代理人费；经纪费
\:[J-ySJ aggregate 总计；总数；总体数字
8-.jf aggregate amount 总款额；总额
X) O9PQ aggregate assets and liabilities 总体资产与负债
b>_eD- aggregate at constant price 按固定价格计算的总体数字
-z6{! aggregate demand 总需求
= 3("gScUj aggregate gross position 总持仓量
3{"M N= aggregate limit 总限额
fx#Krr @ aggregate of salaries tax 合计薪俸税
R&P}\cf8T aggregate performance 总体表现；总体业绩
Ao}J aggregate supply 总体供应
)/4xR] aggregate surplus 总盈余
8F(Vd99I aggregate total 整体总额
+@5@`"Jry aggregate value 总值；合计价值
t,4'\nv* aggregated basis 合计基准
Of?3|I3 l aggregated net chargeable income 合计应课税入息实额
}(-2a*Z;Y aggregation 合并计算；合计；总和
sQ05wA v aggregation of incomes of husband and wife 夫妇入息合并计算
A!bH0=<I aggregation of property 财产的总和
)o\U4t agio 差价；贴水
?K>=>bS^h 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》
TLWU7aj&! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
QgB%\mO= 《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》
@Y| % Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
RX6s[u Q 《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》
S1& Df%Ra Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y [ p 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Rk(2|I agreement for a settlement 授产协议
~d\>f agreement for assignment 转让协议
f0Zn31c^ agreement for sale 售卖协议；买卖协议
\-eDNwJ:#@ agreement for sale and purchase 买卖协议
?x-:JME0 agreement for the payment of interest 支付利息协议
KvtX>3#qM agreement for the repayment of money 还款协议
PD$@.pib agreement of reinsurance 再保险协议
'3'*VcL( Agricultural Bank of China 中国农业银行
iLR^ V! air passenger departure tax 飞机乘客离境税
PEIf)**0N Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,lUr[xzV airport tax 机场税
lQ!)0F alcohol duty 酒精税
hO H
DXc" alienation 让与；让渡；转让
gT8% ?U: alimony 生活费；赡养费
b $O1I[o All Ordinaries Index [AOI] 所有普通股指数
x= jS=3$8 all risks 全险；综合险
^`<
%Pk All Sales Record for Stock Market 《股票市场成交报告》
XaH%i~}3 Allied Capital Resources Limited 新联财务有限公司
%*Aq%,.={ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8*[Q{:'. allocation letter 拨款信件
l2 [{T^ allocation of fund 分配款项；预留款项
( Ymj
allocation of profit 利润分配；溢利分配
~P5;k_& allocation warrant 拨款令
aNxq_pRb allotment 分配；配股
5uxB)Dx) allotment notice 股份配售通知；配股通知
@Q#<-/ allotment of shares 股份分配
,' >,N/JA allowable 可获宽免；免税的
WiBO8N,%` allowable business loss 可扣除的营业亏损
n |Is&fy allowable expenses 可扣税的支出
)cUFb:D*" allowance 免税额；津贴；备抵；准备金
>ngP\&\ allowance for debts 债项的免税额
8<X,6 allowance for depreciation by wear and tear 耗损折旧免税额
!hS~\+E allowance for funeral expenses 殡殓费的免税额
` fm^#Nw allowance for inflation 为通货膨胀而预留的款项；通胀准备金
s J~Wz Q allowance for repairs and outgoings 修葺及支出方面的免税额
JS{trqc1d allowance to debtor 给债务人的津贴
~4 { | alteration of capital 资本更改
{L9WeosQ alternate trustee 候补受托人
+,$ SZ O] amalgamation 合并
;E0aTV)Zp ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:3$$PdZ ambit of charges 征税范围；收费范围
,MRAEa2 amended valuation 经修订的估值
4,.B#: 8 American Commodities Exchange 美国商品交易所
<~ 9a3c? American Express Bank Limited 美国运通银行
n Ph| rW= American Stock Exchange 美国证券交易所
ER4j=O# amortization 摊销
$< QOMf Y> amount due from banks 存放银行同业的款项
B^yA+&3HI amount due from banks abroad 存放海外银行同业的款项
Cg 4l*"_ amount due from holding companies 控股公司欠款
hantGw | amount due from local banks 存放本港银行同业的款项
0Xx&Z8E amount due to banks 银行同业的存款
KM o]J1o amount due to banks abroad 海外银行同业的存款
kH9P(`;Vq amount due to holding companies 控股公司存款
.*_uXQ amount due to local banks 本港银行同业的存款
B!X ;T9^d amount due to outport banks 外埠银行同业的存款
F\U^ -/0, amount for note issue 发行纸币的款额
,ag:w<km amount of bond 担保契据的款额
V \4zK$] amount of consideration 代价款额
` 0}z
;&: amount of contribution 供款数额
;kv/(veQ1< amount of indebtedness 负债款额
t=B>t S.hO amount of principal of the loan 贷款本金额
[Kc"L+H\ amount of rates chargeable 应征差饷数额
&]xOjv/? amount of share capital 股本额
U`w `Cr amount of sums assured 承保款额
6^vseVx amount of variation 变动幅度
Yj-JB amount of vote 拨款数额
m(6SiV=D9 amount payable 应付款额
?9I=XTR amount receivable 应收款额
c"H59 jE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
d} {d5 -_a analysis 分析
!da [#zK ancillary risk 附属风险
']]5xH*U annual account 周年帐目；周年帐目报表；年度决算；年结
s H_5.+,` annual accounting date 年结日期
G+dQ" cI9 annual allowance 每年免税额；年积金；年度津贴；年津
|ME u"pY) annual balance 年度余额
g E#4 3 annual disposable income 每年可动用收入
Sh(W s2b7 annual estimates 周年预算
'L1=:g.\i annual fee 年费
P
g{/tM Y annual general meeting 周年大会
A.@/~\ annual growth rate 年增率；每年增长率
yR|Beno annual long-term supplement 长期个案每年补助金
Mb0l*'ZF annual pensionable emolument 可供计算退休金的年薪
nz%{hMNYH annual report 年报
zUNWcv!& " Annual Report on the Consumer Price Index 《消费物价指数年报》
l]wjH5mz=i annual return 周年报表；周年申报表；每年报税表格
0[SJ7k19 Annual Return Rules 《周年报表规则》
S.Rqu+ annual review of consumer prices 每年消费物价回顾
S( nZ]QEG annual roll-forward basis 逐年延展方式
g4"0:^ / annual salary 年薪
{ t1|6R0 annual statement 年度报表；年度决算表
dY6A)[dAH' 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
^S]-7>Yyr annuitant 年金受益人
S>y(3E]I annuity 年金
#x^dR-@ annuity contract 年金合约
Cvk n2T annuity on human life 人寿年金
6~#$bp^- antecedent debt 先前的债项
L
UitY ante-dated cheque 倒填日期支票
9P ZY](/ anticipated expenditure 预期开支
&Ub0o2+y anticipated net profit 预期纯利
Nd] w I|> anticipated revenue 预期收入
dYP-QUM$7 anti-inflation measure 反通货膨胀措施
k_$9cVA anti-inflationary stance 反通货膨胀立场
O wJZ?j& ) apparent deficit 表面赤字
miCW(mbO8 apparent financial solvency 表面偿债能力
)4@La& apparent partner 表面合伙人
;3 |Z}P application for personal assessment 个人入息课税申请书
"B 9aJo application of fund 资金应用
l{u2W$8 application to release as liquidator and to destruct the books of accounts and documents
1+0DTqWz 申请免除清盘人职务及毁灭帐簿与文件
ud}B#{6 appointed actuary 委任精算师
!rwe|"8m?u appointed auditor 委任核数师；委任审计师
&y~EEh| appointed trustee 委任的受托人
E/[<} ./ appointer 委任人
y;1
'hP& apportioned pro rata 按比例分摊
s'Op|`&X apportionment 分配；分摊
]`S3 5b Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
LEJ8 .z6$ apportionment formula 分摊方程式
9"%o t=) apportionment of estate duty 遗产税的分摊
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S_8;j appraisal 估价；评估
T+9#& appreciable growth 可观增长
`EjPy>kM appreciable impact 显着影响
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E,fG<X{ appreciation 增值；升值
:fW\!o 8Z2 appreciation against other currencies 相对其他货币升值
c/ bI t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
d
6$,N| appreciation tax 增值税
H|]~(.w 1} appropriation 拨款；拨用；拨付
#^Io9dA h appropriation account 拨款帐目
f-M 9OI Appropriation Bill 拨款法案
D. _* p appropriation-in-aid system 补助拨款办法
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+G7?)Y approved assets 核准资产
U:[ #n5g approved basket stock 认可一篮子证券
Z[&7NJo( approved budget 核准预算
E @%X approved charitable donation 认可慈善捐款
w)u6J , approved charitable institution 认可慈善机构
D-GI rw{>5 approved currency 核准货币；认可货币
`z?6.+C approved estimates 核准预算
y66V&#`,e0 approved estimates of expenditure 核准开支预算
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'v approved overseas insurer 核准海外保险人
2G4OK7x approved overseas trust company 核准海外信托公司
e?"XMY approved pooled investment fund 核准汇集投资基金
X=Th approved provident fund scheme 认可公积金计划
'I tsu~fza approved provision 核准拨款
v]tNJ=aI approved redeemable share 核准可赎回股份
!VF.=\iH/ approved regional stock 认可地区性证券
Le*s Luxk< approved retirement scheme 认可退休金计划
E }* approved subordinated loan 核准附属贷款
HS % P arbitrage 套戥；套汇；套利
k8~/lE.Wy arbitrageur 套戥者；套汇者
H$j`75#u?- arbitrary amount 临时款项
) C?em Tih arrangement 措施；安排；协定
4kZ9]5#. arrears 欠款
X 9lh@`3 arrears of pay 欠付薪酬
f T&>L arrears of revenue 逾期未收税款；逾期未收的帐项
RkW)B ^# articles of association 组织章程；组织细则；组织章程细则
% #^)hX,+Q Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z6Owxqfht ascertainment of profit 确定利润
K:i{us` "Asia Clear" “亚洲结算系统”
mR OXwzL Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_Coh11 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
T<\!7 RnLc Asian Development Fund [ADF] 亚洲发展基金
G31??L:< Asian dollar bond 亚洲美元债券
C6-71 `C0 Asian dollar market 亚洲美元市场
z
5T_ Asian dollar rate 亚洲美元利率
x-Cy,d:YX Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
l_Ffbs_6t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
qBkI9H asked price 沽盘；喊价；索价；卖方报价
t mCm54 assessable income 应评税入息
~|7jz;$V assessable loss 应评税亏损
99<0xN(25 assessable profit 应评税利润
m) ]A$*`< assessable value 应评税值
~BSE8M+r assessed profit 估定利润
w=r3QKm#K assessed value 经评估价值
lQ nl6j assessment 评税；评定；估价；评税单
cjd Z.jR2 assessment number 评税编号；估价编号
;g0p` wV assessment of additional tax 补加税评税
DKc g
assessment of performance 业绩评估；实绩评价
v@6TC 1M, Assessor 评税主任
C9 `J6Uu asset price bubbles 资产价格泡沫
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asset-backed securities 具资产保证的证券
?Cu1"bl assets accretion 资产增值
Hvm+T r2@ assets and liabilities 资产与负债
JpFf O<uO assets betterment statement 资产递增表；资产改进表
:-I~-Yj assets lending 实物放款；有抵押贷款
vWM3JH~a6 assets of the company passing on the death 死者去世时转移的公司资产
Ru W62QSq assets pledged as security for liabilities 用作负债抵押的资产
h7EKb-@ assets portfolio 资产投资组合
2rr}5i)r| assets price 资产价格
{APsi7HYBr assets quality 资产质素
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v0ng M)^q assets refinancing arrangement 资产再集资安排
b0~AN #Es assets securitization 资产证券化
_-vf<QO] assets situated outside Hong Kong 在香港以外地方的资产
/p=9"? assets stripping 削减资产；拆卖资产
!+E|{Zj assets value 资产值
~ }c`r 4 assignee 承让人
2 (,
`9 assignment 转让；转让书；转让契
E%f;Z7G assignment of interest 权益转让
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0kzD/ assignment of letters patent and trade mark 专利证书及商标转让
3M nm2*\ assignment of property 物业转让；物业转让书
k#4%d1O} assignment right 转让权
q*<Fy4j assignor 转让人
NbD"O8dL~E associate 有联系的人；有关连人士；相联者；合伙人；联系人
6Q&*V7EO Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
y5X HJUTu associate member 附属会员
gZ5E %']sT associated body corporate 相联法人团体
" iCR68e associated company 相联公司；联属公司
]m#.MZe associated corporation 相联法团
4)o_gm~6c4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:?Xd&u0){ 公认会计师公会〔英国〕
5 W<\J Association of Futures Exchange Brokers 香港期货经纪协会
x<0-'EF/S Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G% a8'3d, association of underwriters 承保人组织
kH!I&4d& assumption of control 接管
M NE{mV( assurance 担保；保险；转易；转易书
kp4*|$] assurance of interest 权益的转易
uc%
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> n~l\
fC at a discount 按赔价计算；按贴水价格计算；打折扣
e7{n= M at a premium 按溢价计算；按升水价格计算
=sqh PS<> at call 通知付款；按通知
iK*2 Z$`lw at constant market price 按固定市价计算
v;E7UL
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)C
@W_cfMN at cost 按成本计算
}),tk?\ at current market price 按当时市价计算；按现时市价计算
G;n'c7BV at current price 按当时价格计算；按现时价格计算
<&7KcvBn"4 at factor cost 按要素成本计算；按生产要素成本计算
Xwg|fr+p at money-of-the-day price 按付款当日价格计算
iY=M 67V at or better 按指定或较佳价位〔买卖指令〕
lWv3c!E` at par 按面值计算；平价
_]"5]c&*3 at sight 见票即付
w1J&c' - at the close 按收市盘
wff&ci28 at the opening 按开市盘
$B6"fYiDk attestation 见证；见证条款
k, L , at-the-money option 平价期权
uC3o@qGW< attorney 受权人；受托代表人
[69[Ct attornment 新拥有人承认书
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8'^N attributable profit 可归属利润
_}X_^taTZS attributable share value 可归属股份价值
5R v6+ d Auckland Stock Exchange 奥克兰证券交易所
s!\u R. auction 拍卖
U _~lpu auctioneer 拍卖商
73$^y)AvY audit 审计；核数
4:\s.Z{!3 Audit Commission 审计署
r( _9_%[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Gy9+-7"V 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〕
uiO7sf6 audit review 帐目审查
W;]*&P[[
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
dbTPY` audited account 审计帐目；经审计的帐目
ubV|s|J audited annual account 经审计的周年帐目
,x| 4nk_ audited balance sheet 经审计的资产负债表
m6 BIQ(l auditor 核数师；核数主任；审计师
h[D"O6 y auditor's certificate 核数师证明书；审计师证明书
(k9 {&mPJ auditor's report 核数师报告；审计师报告
]Dm'J%P0} Aussie bond 澳元债券
D nA}!s austerity budget 紧缩预算
SxMrX C * Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
XEF|B--, Australia All Ordinaries Index 澳洲所有普通股票指数
vUGEzC M Australian Dollar [AUD] 澳元
N[ %^0T$ Australian Options Market 澳大利亚期权市场
(F $V m Australian Securities Commission 澳洲证券事务监察委员会
l`L}*Q- 5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]8(_{@ / Australian Stock Exchange 澳大利亚证券交易所
*rO#UE2 Austrian Schilling [ATS] 奥地利先令
UV%A l)3 authentication 认证；鉴证
^CUeq"GYoZ authority to purchase 委托购买证；委购书
N|c;Qzl authorization 认可；核准；授权；授权书
O:fv1 authorization by direction 指示授权
>9{Gdq[gyr authorization by instruction 指令授权
1FU(j*~: authorization by warrant 令状授权
}2Y:#{m authorization of unit trust 单位信托的认可
&pS <4 authorized agent 指定代理人
uBLI!N-G authorized capital 法定资本
L]L-000D( authorized clerk 出市员
JcEPw F. authorized dealer 认可交易商
8 \m_.e authorized financial institution 认可财务机构
d `LBFH, authorized fund 认可基金
]KfjZ!Qh authorized fund house 获授权的基金公司；认可基金公司
?[ Od. authorized institution 认可机构
<d,Qi.G4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#%U5,[<a8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_tZT authorized insurer 获授权保险人；获认可承保人
W L4{_X authorized investment 特准投资项目
f&glY`s# authorized person 获授权人
`;-K/)/x authorized representative 获授权代表
7aVQp3< authorized share capital 法定股本
1hj']#vBu automated quotation system 自动报价系统
zhH-lMNj- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1 u&}Lq( 自动交易系统〔香港期货交易所有限公司〕
w66iLQ\@ automatic adjustment mechanism 自动调整机制
@b\/\\{ automatic adjustment system 自动调整系统
YaJ[39 V Automatic Clearing House 自动票据交换所
K! 6k< automatic exchange rates accumulation system 自动化汇率累集系统
oLEqy Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m72 r6Yq2@ automatic teller machine [ATM] 自动柜员机
K_
P08 autopay 自动转帐
T] \_[e:' available assets 可用资产
K1 M s available fiscal reserve 现存财政储备
Xc;W9e(U available profit 可用利润
Oosxu AC( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
mG2*s ^$ average 平均；平均数；海损
fOE w]B#@ average basic salary 平均基本薪金
>K$9 ( average consumer expenditure 平均消费开支；一般消费开支
4S>A}rWz average cost 平均成本
_p/
_t76s average cost of land production 增辟土地平均成本
V|3}~(5= average daily turnover 平均每日成交额
!6hUTjhW7z average daily wage rate 平均每日工资率
d^sS{m\ average expenditure pattern 平均开支模式
~a KxwH average growth rate 平均增长率
bD[W`yW0 average net fixed assets 固定资产平均净值
F$P8"q+ average of relatives 相对价格平均数
BtS#I[-p_ average price 平均价格
eO#Kn'5 average propensity to consume 平均消费倾向；一般消费倾向
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fEkS[ average propensity to save 平均储蓄倾向；一般储蓄倾向
].=&^0cg average rate 平均率
s86Ij>VLf average revenue 平均收入；平均收益
9 |v3lGK( average stock 平均库存；平均存货
\<WRk4D average yearly rent 平均年租
=n>&Bl-Bl avoidance of double taxation 避免双重课税
pIBL85Xe avoidance of tax 避税
