A:
$A]2Iw!& A share Ａ股；甲类股份
}:<`L\8q\ abatement of tax 减税；减扣免税额
m-Q!V+XQp ABN AMRO Bank N.V. 荷兰银行
i t.Lh'N;T above-the-line expenditure 线上项目支出；经常预算支出
1O] 'iS" above-the-line receipt 线上项目收入；经常预算收入
epuN~T ABSA Asia Limited 南非联合亚洲有限公司
j*+[=X/ absolute change 绝对数值变更
[-5%[ty9X absolute expenditure 实际开支
Sio^FOTD absolute guideline figure 绝对准则数字
0tyoH3o/d absolute interest 绝对权益
?f f !(U absolute order of discharge 绝对破产解除令
4r&D W' absolute profit margin 绝对利润幅度
e&sZ]{uD absolute value 实值；绝对值
meey5} absolutely vested interest 绝对既得权益
r6S-G{o absorbed cost 已吸收成本；已分摊成本
XVr>\T4 absorption 吸收；分摊；合并
XHs> Q>` absorption rate 吸收率；摊配率；分摊率
xucrp::g ACB Finance Limited 亚洲商业财务有限公司
ySAkj-< /P acceptable form of reciprocity 合理的互惠条件
:FB-GNd acceptable rate 适当利率；适当汇率
w.Cw)# N acceptance agreement 承兑协议
qWX%[i% acceptance for honour 参加承兑
7iMBDkb7 acceptor 承兑人；接受人；受票人
Hvq vggfi acceptor for honour 参加承兑人
ntR@[)K accident insurance 意外保险
kZ7\zbN> Accident Insurance Association of Hong Kong 香港意外保险公会
$;7,T~{ accident insurance scheme 意外保险计划
1Tl^mS~k accident year basis 意外年度基准
h,%`*Qg6 accommodation 通融；贷款
er e h ! accommodation bill 通融票据；空头票据
& \tD$g~"
accommodation party 汇票代发人
= h5&:?X account balance 帐户余额；帐户结余
Q+@/.qJ account book 帐簿
[A~n=m5H account collected in advance 预收款项
k{\wjaf) account current book 往来帐簿
DwSB(O#X account of after-acquired property 事后取得的财产报告
*nS}1(u] account of defaulter 拖欠帐目
i!0w? /g9 account payable 应付帐款
RN:VsopL account payee only [A/C payee only] 只可转帐；存入收款人帐户
" /H B# account receivable 应收帐款
7Z%EXDm4/c account receivable report 应收帐款报表
}_Y&kaM account statement 结单；帐单；会计财务报表
~5`p/.L)ZD account title 帐户名称；会计科目
= VIU
accountant's report 会计师报告
stGk*\>U' Accountant's Report Rules 会计师报告规则
?R-4uG[( accounting and auditing procedure 会计与审计程序；会计与核数程序
A c^hZ.qPz Accounting Arrangements 《会计安排》
N;Hoi8W accounting basis 会计基础
>A&D/k MO accounting by Official Receiver 破产管理署署长呈交的帐目
@}9*rWJIE Accounting Circular 《会计通告》
S
$j"'K accounting class 会计类别
0\tV@ 6p2= accounting date 记帐日期；会计结算日期
% !P^ se accounting for money 款项核算
D+4oV6}~ Accounting Officer 会计主任
)M3} 6^ s] accounting period 会计报告期；会计期
+ vf~s ^ accounting policy 会计政策；会计方针
M2Q*#U>6r accounting practice 会计惯例
L#h uTKX} accounting principle 会计准则
JG ^fu*K accounting record 会计记录
A-"2 sp*t accounting report 会计报告
VT ikLuH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;]gj:6M Accounting Society of China 中国会计学会
ycD.X" accounting statement 会计报表
9 +1}8"~ accounting system 会计制度；会计系统
#*;G8yV accounting transaction 会计事项；帐务交易
<Wr n/%tL accounting treatment 会计处理
I{nrOb1G( accounting year 会计年度
q,;8Ka ) accretion 增值；添加
S? Y%} accrual 应计项目；应累算数目
oS >VN< accrual basis 应计制；权责发生制
!LI
8Xk accrual basis accounting 应计制会计；权责发生制会计
DP@F- Q4 accrue 应累算；应计
jJ.is r|` accrued benefit 应累算利益
ATRB9 accrued charges 应计费用
wWYo\WH' accrued cumulative preference share dividend 应累算的累积优先股股息
gh9Gc1tKt accrued expenses 应累算费用
]v2%h X accrued interest payable 应付利息；应计未付利息
cG)U01/ " accrued interest receivable 应收利息；应计未收利息
C>NLZM T accrued right 累算权益
F)8M9%g5m accruing profit 应累算的利润
shk yN accumulated fiscal reserve 累积财政储备
{!0f.nv accumulated profit 累积利润；滚存溢利
wXR7Ifrv accumulated reserve 累积储备
"udA-;!@& accumulation of surplus income 累积收益盈余
t,w'w_C acquired assets 既得资产
bU$f4J acquisition 收购；购置；取得
e^=b#!}-5: acquisition cost 购置成本
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acquisition expenses 购置费用
K P@bz acquisition of 100% interest 收购全部股权
\d)HwO acquisition of control 取得控制权
R6cd;| fan acquisition of fixed assets 购置固定资产
$ G<!+^T acquisition of shell “买壳”
} *:H\G L acquisition price 收购价
}Y~ <|vZ act of God 天灾
<nvzNXql acting partner 执事合伙人
D4OJin^} active market 买卖活跃的市场；交投畅旺的市场；旺市
2 xE+"?0 active partner 积极参与的合伙人
'L u d=u{ active trading 交投活跃
f|+aa6hN
actual circulation 实际流通
E !EENg actual cost 实际成本
1[]
9EJ actual expenditure 实际开支；实际支出
QnJd}(yN actual income 实际入息；实际收入；实际收益
#fVk;]u`[3 actual market 现货市场
Hb&C; lk actual price 现货价；实际价格
%\f<N1~* actual profit 实际利润
`RlMfd actual quotation 实盘；实际价位；实际报价
@f!r"P] actual year basis 按实际年度计算
]mR!-Fqj actuals 实货
mI> =S actuarial investigation 精算调查
t) uS7y actuarial principle 精算原则
/ 1BqC3]tL actuarial report 精算师报告
jR[b 7s Actuarial Society of Hong Kong 香港精算学会
Ir6(EIwx0 actuarial valuation 精算师估值
jvQpf d actuary 精算师
<Z
j>} ad referendum agreement 暂定协议；有待覆核的协定
w#
R0QF ad valorem duty 从价税；按值征税
GT 5J` ad valorem duty system 从价税制
b3.}m[] ad valorem fee 从价费
?Gnx!3Q ad valorem tariff 从价关税
Ud:;kI%V j additional allowance 额外免税额
ThiM6Hb additional amount for unexpired risk 未过期风险的额外款额
U[O7}Nsb" additional assessable profit 补加应评税利润
o_C]O" additional assessment 补加评税
(z.4er}o additional commitment 额外承担
eWGaGRem additional commitment vote 额外承担拨款
ET0^_yk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
AfT; IG%Gt additional dependent parent allowance 供养父母额外免税额
) :V F^" additional provision 额外拨款
e3.q8r additional stamp duty 附加印花税
M@]@1Q.p additional tax 补加税罚款；补加税款
#z#`EBXV$6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
v"YaMbu adjudged bankrupt 被裁定破产
Gd Vrl[ adjudicated bankrupt 裁定破产人
YH,u*.I^/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
g1{2E<b 5 adjudication of bankruptcy 裁定破产；宣告破产
rM0Idc.$&& adjudication of insolvency 裁定无力偿还债务
nV/;yl4e{
adjusted actual 经调整的实数；调整后的实数
m;cg X#k5 adjusted current assets 经调整的流动资产；调整后的流动资产
*@ eZt*_ adjusted figure 经调整的数字；调整后的数额
bH}?DMq]O adjusted liabilities 经调整的负债；调整后的负债
(DQ ]58& adjusted loss 经调整的亏损；调整后的亏损
miUjpXt 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
uskJ(! adjusted profit 经调整的利润；调整后的利润
g3| 62uDF adjusted surplus 经调整的盈余额；调整后的盈余额
LV8{c!" adjusted value 经调整的价值；调整后的价值
X:JU#sI adjustment 调整；修订；理算〔保险〕
rVM?[_'O adjustment centre 调剂中心
!j%#7 adjustment lag 调整过程的时间差距；调整时差
W` F?j-4 adjustment mechanism 调整机制
pGcijD adjustment of loss 亏损调整
lob C G adjustment process 调整过程；调整程序
>@0U B@ adjustment range 调整幅度
9jI5bi) administered exchange rate 受管制汇率
b ^q%p 1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`^d f la administration expenses 行政费用
RjxFlKs8 administration fee 手续费；行政费
P T H'-G administration in bankruptcy 破产管理
-\&b&; _ administration order 遗产管理令
LMRq.wxbbB administrator 管理人；遗产管理人
J-ErG! administrator of the estate 遗产管理人
}u+cS[#-
admission of debt 债项承认书
T4Io+b8 $ admission of proof 接纳债权证明
$u c mE advance 放贷款项；垫付款项；预支款项；预付款项
7v
V~O@JP advance account 暂支帐目；预付款帐户
si1Szmx, advance compensation 预付补偿金
PouWRGS_ advance from shareholder 股东垫款
2gJkpf9JN advance pending reimbursement 预支以待日后付还
(mgv:<c;BA advanced economy 先进经济体系
QV>hQ]L advancement 预付；预付财产
XP(fWRT1 advances warrant 垫款令
\:jJ{bl^A advancing 贷出
bL2b^UB~% adverse balance 逆差
-Mzm~@_s] adverse exchange 逆汇
,In}be$: advertisement addressed to shareholders 在报章刊登的致股东通告
[j 'lB advice for collection 托收通知书
(5GjtFojY| advice of drawing 提款通知书；汇票通知书
" +A8w advice of payment 付款通知
BnU3oP Advisory Committee [Securities and Futures Commission]
LAH.PcjPa 谘询委员会〔证券及期货事务监察委员会〕
9'0v]ar Advisory Committee on Diversification 经济多元化谘询委员会
!'(QF9%Q affidavit 誓章；遗产申报誓章
-eFq^KP2 affidavit of no receipt 述明无收款的誓章
ebiOR1)sN affiliate 联号；联营公司；附属公司
R6`,}<A]@ affiliated company 附属公司；联号；联营公司
4tlLh`-8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$bF3 v=u` affordability 负担能力
)sLXtV)nm6 African Development Bank [AfDB] 非洲开发银行
l pnPd{kE after-acquired property 事后取得的财产
BM[jF=0 after-hours dealing 市后交易
o)+Uyl after-tax profit 税后盈利；税后利润；税后溢利
Q tl!f agency agreement 代理协议
'RpX&g agency expenses 代理机构的开支
5@^['S4%8* agency fee 代理费
_n+
5{\z Agency Law 《代理法》
-'u z%2 { agent 代理人；承销人
cd.|> agent of company 公司代理人
lbm ,# agent's fee 代理人费；经纪费
6Ao{Aej| aggregate 总计；总数；总体数字
(%)<jg1 aggregate amount 总款额；总额
<P_B|Y4N/ aggregate assets and liabilities 总体资产与负债
f,VJfY?# aggregate at constant price 按固定价格计算的总体数字
c^7QiTt_ aggregate demand 总需求
]5+<Rqdbg aggregate gross position 总持仓量
R] "
jr aggregate limit 总限额
h@+( VQ aggregate of salaries tax 合计薪俸税
b G/[mZpRT aggregate performance 总体表现；总体业绩
j7qGZ "8ak aggregate supply 总体供应
N*'d]P2P`J aggregate surplus 总盈余
@i(;}rx aggregate total 整体总额
{7^D!lis aggregate value 总值；合计价值
p9gX$-!pbG aggregated basis 合计基准
\*\ )zj*r aggregated net chargeable income 合计应课税入息实额
W+BHt{ aggregation 合并计算；合计；总和
Fjw+D1q. aggregation of incomes of husband and wife 夫妇入息合并计算
Y(R .e7] aggregation of property 财产的总和
!h>aP4ofT agio 差价；贴水
sEx`9_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》
<nJ8%a Y, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
] ] 50c 《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》
'7UIzk| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XX'mM v 《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》
`J-&Y2_/k Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%YwIR .o 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@(any ^ QJ agreement for a settlement 授产协议
dCO)"] agreement for assignment 转让协议
gUrXaD# agreement for sale 售卖协议；买卖协议
a[7 Lqu agreement for sale and purchase 买卖协议
lO=~&_ agreement for the payment of interest 支付利息协议
h`pXUnEZ agreement for the repayment of money 还款协议
i J p E` agreement of reinsurance 再保险协议
L~HL*~#d
Agricultural Bank of China 中国农业银行
a1g aB:w5n air passenger departure tax 飞机乘客离境税
,XYtoZa Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2! ";?E airport tax 机场税
!T~C =,; alcohol duty 酒精税
TSUT3'&~p alienation 让与；让渡；转让
+t*Ks_V,* alimony 生活费；赡养费
z<,-: =BC" All Ordinaries Index [AOI] 所有普通股指数
Qw.j all risks 全险；综合险
uol EX+ All Sales Record for Stock Market 《股票市场成交报告》
AZ fW Allied Capital Resources Limited 新联财务有限公司
M{ O8iq[ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
m!Fx# allocation letter 拨款信件
W6jdS ;3 allocation of fund 分配款项；预留款项
ehyCAp0oI allocation of profit 利润分配；溢利分配
{qb2!}FQ allocation warrant 拨款令
Kq;s${ |G allotment 分配；配股
lR0W DJv allotment notice 股份配售通知；配股通知
O_^t u?x allotment of shares 股份分配
_qsg2e}n allowable 可获宽免；免税的
':DLv{R allowable business loss 可扣除的营业亏损
%)sG 34 allowable expenses 可扣税的支出
s' =w/os allowance 免税额；津贴；备抵；准备金
r;8X6C allowance for debts 债项的免税额
q1,jDJglZ allowance for depreciation by wear and tear 耗损折旧免税额
/Gvd5 allowance for funeral expenses 殡殓费的免税额
;}4^WzmK^( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
UBM :.*wN allowance for repairs and outgoings 修葺及支出方面的免税额
%>E M ^Z allowance to debtor 给债务人的津贴
[) t1" alteration of capital 资本更改
L(DDyA{bA alternate trustee 候补受托人
X%
X
&< amalgamation 合并
|6GDIoZ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~'#,*kA:6 ambit of charges 征税范围；收费范围
H g 2Rcl amended valuation 经修订的估值
i2 G.<(3O American Commodities Exchange 美国商品交易所
um*!+Q American Express Bank Limited 美国运通银行
Q=#N4[W' American Stock Exchange 美国证券交易所
;lc/FV[/ amortization 摊销
s}bv
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,O`~ D~$ amount due from banks abroad 存放海外银行同业的款项
c&I"&oZ@& amount due from holding companies 控股公司欠款
rA[wC%% amount due from local banks 存放本港银行同业的款项
LW*v/` @ amount due to banks 银行同业的存款
Mh8s @g amount due to banks abroad 海外银行同业的存款
k.!m- 5E amount due to holding companies 控股公司存款
`,$PRN"] amount due to local banks 本港银行同业的存款
}$Z0v` amount due to outport banks 外埠银行同业的存款
h+j{;evN amount for note issue 发行纸币的款额
dQJ)0!B amount of bond 担保契据的款额
`!@d$*:' amount of consideration 代价款额
r0,XR amount of contribution 供款数额
cc {^0JT amount of indebtedness 负债款额
BMYvxSsm amount of principal of the loan 贷款本金额
kR65{h"gZT amount of rates chargeable 应征差饷数额
FS7@6I 2Ts amount of share capital 股本额
oP_}C [ amount of sums assured 承保款额
1)hO!% amount of variation 变动幅度
tPaNhm[-q7 amount of vote 拨款数额
=_Ip0FfK! amount payable 应付款额
ayr CLv amount receivable 应收款额
;%!]C0 ? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$HP<C>^Z8 analysis 分析
VRD:PVz ancillary risk 附属风险
]La~Bh6;m annual account 周年帐目；周年帐目报表；年度决算；年结
'|@? R |i0 annual accounting date 年结日期
GEtzLaq< annual allowance 每年免税额；年积金；年度津贴；年津
]4eIhj? annual balance 年度余额
Eh&-b6: annual disposable income 每年可动用收入
~zhP[qA}) annual estimates 周年预算
5aJd:36I annual fee 年费
# TPS? +( annual general meeting 周年大会
3NSX(gC% annual growth rate 年增率；每年增长率
Z ~v-@ annual long-term supplement 长期个案每年补助金
jW;g{5X annual pensionable emolument 可供计算退休金的年薪
<3!Q Xc annual report 年报
tO +Lf2Ni+ Annual Report on the Consumer Price Index 《消费物价指数年报》
]. HHTCD`c annual return 周年报表；周年申报表；每年报税表格
m a Ot/- Annual Return Rules 《周年报表规则》
T_ Cj=>L annual review of consumer prices 每年消费物价回顾
+{L=cWA" annual roll-forward basis 逐年延展方式
S ,vh annual salary 年薪
a~&euT2 annual statement 年度报表；年度决算表
,$(a,`s) 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
2 `U+
! annuitant 年金受益人
D+"+m%^>C annuity 年金
v4vIcHDs annuity contract 年金合约
X ;Cl8 annuity on human life 人寿年金
uYCWsw/ antecedent debt 先前的债项
:N64FR# ante-dated cheque 倒填日期支票
og`K! d~ anticipated expenditure 预期开支
hj,y l& anticipated net profit 预期纯利
Y+ !z]S/x anticipated revenue 预期收入
i)=
\-C anti-inflation measure 反通货膨胀措施
JVR,Py:%G anti-inflationary stance 反通货膨胀立场
|syvtS{ apparent deficit 表面赤字
x Tf|u apparent financial solvency 表面偿债能力
1<;G
oC" apparent partner 表面合伙人
+ d=w%r) application for personal assessment 个人入息课税申请书
[Zne19 / application of fund 资金应用
=XFyEt application to release as liquidator and to destruct the books of accounts and documents
z
-uW, 申请免除清盘人职务及毁灭帐簿与文件
%<{1 N| appointed actuary 委任精算师
+*Zjo&pc appointed auditor 委任核数师；委任审计师
4WP@ F0@n3 appointed trustee 委任的受托人
s@(ME1j(U! appointer 委任人
\S0QZQbz/ apportioned pro rata 按比例分摊
{<Y\flj{@m apportionment 分配；分摊
)4^Sz &\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
S`pB EM apportionment formula 分摊方程式
C_;A~iI7 apportionment of estate duty 遗产税的分摊
dfT appraisal 估价；评估
/a }`
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K)W:@,* appreciable impact 显着影响
ZKt`>KZ appreciable increase 可观增长
Yht |^ =a appreciation 增值；升值
:gTtWJ04] appreciation against other currencies 相对其他货币升值
`X%Qt ~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
@t2S"s$m appreciation tax 增值税
_K3;$2d|R appropriation 拨款；拨用；拨付
GT ke<R appropriation account 拨款帐目
#=,c8" O Appropriation Bill 拨款法案
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bm appropriation-in-aid system 补助拨款办法
y' C approved assets 核准资产
DLPg0>;jl approved basket stock 认可一篮子证券
)6{,y{ 5! approved budget 核准预算
x9\]C' *sO approved charitable donation 认可慈善捐款
={\9-JJhE approved charitable institution 认可慈善机构
4 }NCdGD approved currency 核准货币；认可货币
Qrw:Bv a) approved estimates 核准预算
MG vp6/Pd approved estimates of expenditure 核准开支预算
!md1~g$rN approved overseas insurer 核准海外保险人
6 #k mV approved overseas trust company 核准海外信托公司
y wmC >`0p approved pooled investment fund 核准汇集投资基金
[: 8+ +#KD approved provident fund scheme 认可公积金计划
.* &F approved provision 核准拨款
rmeGk&*R8 approved redeemable share 核准可赎回股份
v 9" 03 =h approved regional stock 认可地区性证券
+LF`ZXe8l approved retirement scheme 认可退休金计划
@ T%8EiV approved subordinated loan 核准附属贷款
B-h@\y arbitrage 套戥；套汇；套利
B^Hh rz! arbitrageur 套戥者；套汇者
xu.TS arbitrary amount 临时款项
O% 8>siU arrangement 措施；安排；协定
Lum5Va%0 arrears 欠款
` 5S Q4 arrears of pay 欠付薪酬
HL%|DCo arrears of revenue 逾期未收税款；逾期未收的帐项
,L\>mGw articles of association 组织章程；组织细则；组织章程细则
auAwZ i/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[D2< ) ascertainment of profit 确定利润
2 }rYH;Mx "Asia Clear" “亚洲结算系统”
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h]y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
h/]));p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
dg#w !etB Asian Development Fund [ADF] 亚洲发展基金
R%"'k<`# Asian dollar bond 亚洲美元债券
S5[}k fe Asian dollar market 亚洲美元市场
6*:U1{Gl) Asian dollar rate 亚洲美元利率
Pr3>}4M Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
q<Y# -Io%3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|%@pjJ`3 asked price 沽盘；喊价；索价；卖方报价
P52qt N< assessable income 应评税入息
Fi KG B\_] assessable loss 应评税亏损
B z?
(?fyd assessable profit 应评税利润
[ JKLlR assessable value 应评税值
@s0 mX3P assessed profit 估定利润
^e--4B9| assessed value 经评估价值
%[on.Q'1]2 assessment 评税；评定；估价；评税单
'#>(JN5\ assessment number 评税编号；估价编号
uQg& ]bSv assessment of additional tax 补加税评税
"Ug+# ;}p$ assessment of performance 业绩评估；实绩评价
7MIrrh k Assessor 评税主任
+iw4>0pi asset price bubbles 资产价格泡沫
o\X|\nUk asset-backed securities 具资产保证的证券
MH=Ld=i assets accretion 资产增值
Va^(cnwa assets and liabilities 资产与负债
yC7lR#N8j0 assets betterment statement 资产递增表；资产改进表
u5tUm assets lending 实物放款；有抵押贷款
nnCz!:9p assets of the company passing on the death 死者去世时转移的公司资产
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assets pledged as security for liabilities 用作负债抵押的资产
PV-B<Y assets portfolio 资产投资组合
T!-ly7-` assets price 资产价格
w[#*f?at~ assets quality 资产质素
>3&9Wbv> assets realization 资产变现
\"b'Z 2 g assets refinancing arrangement 资产再集资安排
f=- R<l assets securitization 资产证券化
VYk UUp assets situated outside Hong Kong 在香港以外地方的资产
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:&c.zd assets stripping 削减资产；拆卖资产
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Ks-$([_F assignee 承让人
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V^X assignment 转让；转让书；转让契
EAoq2_(`a assignment of interest 权益转让
t(UdV assignment of letters patent and trade mark 专利证书及商标转让
04:QEC"9mj assignment of property 物业转让；物业转让书
cC 9haxW assignment right 转让权
EPU 3Jban
assignor 转让人
[0lO0ik>G associate 有联系的人；有关连人士；相联者；合伙人；联系人
.:=5|0m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
rN'}IS@5 associate member 附属会员
\{= {{O associated body corporate 相联法人团体
w{ P l associated company 相联公司；联属公司
av~ kF associated corporation 相联法团
cXK.^@du Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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MR 4]G 公认会计师公会〔英国〕
" : V@AT Association of Futures Exchange Brokers 香港期货经纪协会
}brBhe8a Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0B"_St}3D association of underwriters 承保人组织
V5p->X2# assumption of control 接管
IEY\l{s assurance 担保；保险；转易；转易书
vJ e c+a assurance of interest 权益的转易
gUme({h&| at 19XX price 按一九ＸＸ年价格计算
oiQ:&$ y at a discount 按赔价计算；按贴水价格计算；打折扣
'q l<R0g at a premium 按溢价计算；按升水价格计算
$?u LFD at call 通知付款；按通知
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" Rn@yZV at constant price 按固定价格计算
Nt687 at cost 按成本计算
dg&GMo at current market price 按当时市价计算；按现时市价计算
S2EV[K8 # at current price 按当时价格计算；按现时价格计算
o0TB>DX$` at factor cost 按要素成本计算；按生产要素成本计算
0@RVM| at money-of-the-day price 按付款当日价格计算
=b>e4I@ at or better 按指定或较佳价位〔买卖指令〕
yn J)6n7a at par 按面值计算；平价
9[h8Dy at sight 见票即付
6u xF< at the close 按收市盘
s1p< F, at the opening 按开市盘
n >xuef attestation 见证；见证条款
iB + _+A at-the-money option 平价期权
@>+`1C attorney 受权人；受托代表人
5m\ )82s attornment 新拥有人承认书
q oEZ> attributable profit 可归属利润
.x1.` Y attributable share value 可归属股份价值
tg7QX/KX Auckland Stock Exchange 奥克兰证券交易所
_ o== auction 拍卖
g|M>C :Z T auctioneer 拍卖商
q s iV audit 审计；核数
z&z5EtFUTh Audit Commission 审计署
,r;E[k@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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,S 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〕
(&M,rW~Qxs audit review 帐目审查
GN+!o($ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
B?ipo,2~{ audited account 审计帐目；经审计的帐目
'N`x@( audited annual account 经审计的周年帐目
=69sWcC8 audited balance sheet 经审计的资产负债表
@XVx{t;g2 auditor 核数师；核数主任；审计师
#4V->I auditor's certificate 核数师证明书；审计师证明书
d}wE4(]b auditor's report 核数师报告；审计师报告
HBA|NV3. Aussie bond 澳元债券
sn+ kFvk}S austerity budget 紧缩预算
o; >qsn8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+ZkJ{r0,( Australia All Ordinaries Index 澳洲所有普通股票指数
IiV]lxiE] Australian Dollar [AUD] 澳元
QT4vjz+| Australian Options Market 澳大利亚期权市场
6t gq.XL^n Australian Securities Commission 澳洲证券事务监察委员会
a!.Y@o5Ku Australian Society of Certified Practising Accountants 澳洲执业会计师公会
k=X)ax t1 Australian Stock Exchange 澳大利亚证券交易所
q[x|tO Austrian Schilling [ATS] 奥地利先令
*r ('A authentication 认证；鉴证
XII',& authority to purchase 委托购买证；委购书
rd,!-w5 authorization 认可；核准；授权；授权书
)"%J~:`h} authorization by direction 指示授权
**c"}S6:mC authorization by instruction 指令授权
dJ~Occ 1~r authorization by warrant 令状授权
:wfN+g= authorization of unit trust 单位信托的认可
4wx{i6 authorized agent 指定代理人
OX [r\ authorized capital 法定资本
Ct$\!|aR authorized clerk 出市员
<2wC)l3j* authorized dealer 认可交易商
L }R-| authorized financial institution 认可财务机构
10tTV3`IM authorized fund 认可基金
a[=ub256S authorized fund house 获授权的基金公司；认可基金公司
dwb ^z+ authorized institution 认可机构
T*k}E authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
VRg
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'fZ\uMdTx authorized insurer 获授权保险人；获认可承保人
hJ?PV@xy authorized investment 特准投资项目
@ ZN@EOM$+ authorized person 获授权人
+ ij xv authorized representative 获授权代表
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*A!@T authorized share capital 法定股本
WUb] 8$n automated quotation system 自动报价系统
NKiWt
Z" Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
| NyANsI 自动交易系统〔香港期货交易所有限公司〕
<slrzc_>& automatic adjustment mechanism 自动调整机制
'@ 1C$0tx automatic adjustment system 自动调整系统
sVe<l mL Automatic Clearing House 自动票据交换所
f67t.6Vw2+ automatic exchange rates accumulation system 自动化汇率累集系统
Su<>UsdUC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
VdGpreRPC automatic teller machine [ATM] 自动柜员机
[4+I1UR` autopay 自动转帐
#Vy:6O available assets 可用资产
HT6$|j available fiscal reserve 现存财政储备
<:!:7 available profit 可用利润
PmtXD6p3( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Lc( eY{CY average 平均；平均数；海损
<VhD>4f{] average basic salary 平均基本薪金
wWM[Hus average consumer expenditure 平均消费开支；一般消费开支
/$9W e8 average cost 平均成本
W *2P+H% average cost of land production 增辟土地平均成本
Sx1OY0)s average daily turnover 平均每日成交额
EIF average daily wage rate 平均每日工资率
\/-4 j F: average expenditure pattern 平均开支模式
*]c~[&x5& average growth rate 平均增长率
NMzq10M=6 average net fixed assets 固定资产平均净值
H!|g?"C average of relatives 相对价格平均数
aJ [|80U average price 平均价格
KfQ?b_H. average propensity to consume 平均消费倾向；一般消费倾向
pDcGf7 average propensity to save 平均储蓄倾向；一般储蓄倾向
T&j:g g average rate 平均率
pk6<wAs*?# average revenue 平均收入；平均收益
9zm2}6r4 average stock 平均库存；平均存货
|gU)6}V@ average yearly rent 平均年租
LtV,djk avoidance of double taxation 避免双重课税
"d2JNFIHb avoidance of tax 避税
