A:
(dt_ D A share Ａ股；甲类股份
1KR|i" abatement of tax 减税；减扣免税额
NS~knR\& ABN AMRO Bank N.V. 荷兰银行
xa*gQ% +F above-the-line expenditure 线上项目支出；经常预算支出
^W05Z!} above-the-line receipt 线上项目收入；经常预算收入
)GKgK;=~ ABSA Asia Limited 南非联合亚洲有限公司
s;M*5|- absolute change 绝对数值变更
{mitF absolute expenditure 实际开支
R}26 "+~ absolute guideline figure 绝对准则数字
qiryC7 .E absolute interest 绝对权益
0-~x[\>> absolute order of discharge 绝对破产解除令
[$Bb'],k absolute profit margin 绝对利润幅度
ll09j Ef absolute value 实值；绝对值
(` Mz.VN absolutely vested interest 绝对既得权益
?YykCJJ ~@ absorbed cost 已吸收成本；已分摊成本
Cb-E<W&2D absorption 吸收；分摊；合并
odn`%ok absorption rate 吸收率；摊配率；分摊率
qP'g}Pc ACB Finance Limited 亚洲商业财务有限公司
m
=F@CA~C acceptable form of reciprocity 合理的互惠条件
?7ZlX?D[ acceptable rate 适当利率；适当汇率
Y-{BY5E. acceptance agreement 承兑协议
Czxrn2p/ acceptance for honour 参加承兑
cY]Y8T) acceptor 承兑人；接受人；受票人
q,&T$Tw acceptor for honour 参加承兑人
Y- -8v#t accident insurance 意外保险
kw}1 CXD Accident Insurance Association of Hong Kong 香港意外保险公会
4^^rOi0 accident insurance scheme 意外保险计划
jch8 d(`?d accident year basis 意外年度基准
ay|{!MkQ accommodation 通融；贷款
.4(f0RG accommodation bill 通融票据；空头票据
*03/ :q ^( accommodation party 汇票代发人
v('d H"Y account balance 帐户余额；帐户结余
*?"{T;4u~O account book 帐簿
<BA&S
_=4 account collected in advance 预收款项
"uC*B4` account current book 往来帐簿
K7VG\Ec account of after-acquired property 事后取得的财产报告
V gk,+l!4 account of defaulter 拖欠帐目
wKbymmG account payable 应付帐款
gI3rF= account payee only [A/C payee only] 只可转帐；存入收款人帐户
OFbg]{ub? account receivable 应收帐款
6|Q'\ account receivable report 应收帐款报表
]<LU NxBR account statement 结单；帐单；会计财务报表
9D w&b account title 帐户名称；会计科目
iCKwd 9?) accountant's report 会计师报告
>MrU^t Accountant's Report Rules 会计师报告规则
='>UKy[= accounting and auditing procedure 会计与审计程序；会计与核数程序
Cw5K* Accounting Arrangements 《会计安排》
O3:
dOL/C accounting basis 会计基础
Dd O ' accounting by Official Receiver 破产管理署署长呈交的帐目
m huaXbr Accounting Circular 《会计通告》
;VRR=p%, accounting class 会计类别
5^/[] * accounting date 记帐日期；会计结算日期
e_ -/p`9 accounting for money 款项核算
{jf~?/< Accounting Officer 会计主任
~]M" accounting period 会计报告期；会计期
:L0W"$ accounting policy 会计政策；会计方针
-=IM8Dny accounting practice 会计惯例
/D+$|k mW] accounting principle 会计准则
fC|u accounting record 会计记录
;P~S/j[ 8 accounting report 会计报告
Q>yt O'v1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.Tv(1HAc2l Accounting Society of China 中国会计学会
$ '*BS accounting statement 会计报表
r ngw6?`n- accounting system 会计制度；会计系统
nWu4HFi accounting transaction 会计事项；帐务交易
elgQcJ99 accounting treatment 会计处理
`p|vutk)U accounting year 会计年度
A,)E LVk1F accretion 增值；添加
EPRs %(w` accrual 应计项目；应累算数目
cvfAa#tq> accrual basis 应计制；权责发生制
e 8 bJ ] accrual basis accounting 应计制会计；权责发生制会计
p]eD@3Wz accrue 应累算；应计
V+z)B+ accrued benefit 应累算利益
$twF93u$ accrued charges 应计费用
I!D*( > accrued cumulative preference share dividend 应累算的累积优先股股息
J7vpCw2ni accrued expenses 应累算费用
3fTI&2: accrued interest payable 应付利息；应计未付利息
$(=1A>40 accrued interest receivable 应收利息；应计未收利息
0 XzO`* accrued right 累算权益
#+k[[; 0 accruing profit 应累算的利润
yFsXI0I[p accumulated fiscal reserve 累积财政储备
pnJT]?}, accumulated profit 累积利润；滚存溢利
qTF>!o #\: accumulated reserve 累积储备
tvRy8u; accumulation of surplus income 累积收益盈余
UV.9 KcN. acquired assets 既得资产
(=rv `1 acquisition 收购；购置；取得
UUqj?'Nv acquisition cost 购置成本
pa-4|)q Y acquisition expenses 购置费用
jF9CTL< acquisition of 100% interest 收购全部股权
m)}MkC- acquisition of control 取得控制权
i d'# s acquisition of fixed assets 购置固定资产
[^~9wFNtd acquisition of shell “买壳”
G1 tp acquisition price 收购价
K/cK6Yr act of God 天灾
nUHVPuQ/'T acting partner 执事合伙人
w-Fk&dC69 active market 买卖活跃的市场；交投畅旺的市场；旺市
GR
`ncI$z active partner 积极参与的合伙人
e]?S-J' z active trading 交投活跃
F2'cL @E3 actual circulation 实际流通
8$Yf#;m[ actual cost 实际成本
9zd/5|W actual expenditure 实际开支；实际支出
D[M ?27 actual income 实际入息；实际收入；实际收益
Iq \oB actual market 现货市场
>~~\==". actual price 现货价；实际价格
G. TX1 actual profit 实际利润
f4}6 $>) actual quotation 实盘；实际价位；实际报价
"@$STptkc actual year basis 按实际年度计算
?UDO%`X actuals 实货
)A=g# D# actuarial investigation 精算调查
yfQE8 v+ actuarial principle 精算原则
faX#KRpfd actuarial report 精算师报告
HC,@tfS Actuarial Society of Hong Kong 香港精算学会
f@L{*Upj+ actuarial valuation 精算师估值
b%j :-^0V actuary 精算师
Ya 4$7|( ad referendum agreement 暂定协议；有待覆核的协定
P^W47
SO ad valorem duty 从价税；按值征税
\l5:A]J ad valorem duty system 从价税制
<t{AY^:r ad valorem fee 从价费
dC#\ut%l ad valorem tariff 从价关税
[)n}!5fE additional allowance 额外免税额
8 f5^@K\c additional amount for unexpired risk 未过期风险的额外款额
wkA! Jv% additional assessable profit 补加应评税利润
ZRGZ'+hw additional assessment 补加评税
7!w nx. additional commitment 额外承担
# HYkzjb additional commitment vote 额外承担拨款
?GU!ke p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
S]O Hv6 additional dependent parent allowance 供养父母额外免税额
k Z%W?# additional provision 额外拨款
%tQ{Hf~ additional stamp duty 附加印花税
>+8I =S additional tax 补加税罚款；补加税款
r0
C6Ww7u Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_\PoZ|G4y adjudged bankrupt 被裁定破产
E,yK` mPp^ adjudicated bankrupt 裁定破产人
a@ }r[0O adjudication fee 裁定费；评定印花税额手续费；评估契据费
d<nB=r!* adjudication of bankruptcy 裁定破产；宣告破产
olh3 R.M< adjudication of insolvency 裁定无力偿还债务
#)}bUNc' adjusted actual 经调整的实数；调整后的实数
|/s 2AzDD adjusted current assets 经调整的流动资产；调整后的流动资产
{ ][7N p!y adjusted figure 经调整的数字；调整后的数额
-$ z " 74 adjusted liabilities 经调整的负债；调整后的负债
\zL7 j 4 adjusted loss 经调整的亏损；调整后的亏损
@$K q<P adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
o{W]mr3D adjusted profit 经调整的利润；调整后的利润
l?_!eA adjusted surplus 经调整的盈余额；调整后的盈余额
B?Sfcq- adjusted value 经调整的价值；调整后的价值
1R9? [RE adjustment 调整；修订；理算〔保险〕
w{x(YVS H adjustment centre 调剂中心
HW Os@ !cL adjustment lag 调整过程的时间差距；调整时差
w QB{K 3 adjustment mechanism 调整机制
~ O=| v/] adjustment of loss 亏损调整
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Q@C8 adjustment process 调整过程；调整程序
R9G)X] adjustment range 调整幅度
G>>u#>0 administered exchange rate 受管制汇率
=c^=Yvc7U Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)uu EOF"w administration expenses 行政费用
chzR4"WZFt administration fee 手续费；行政费
D-:<]D: administration in bankruptcy 破产管理
[=3tAPpzK administration order 遗产管理令
pF+wH MhUe administrator 管理人；遗产管理人
+J8/,d administrator of the estate 遗产管理人
[iy;}5XK admission of debt 债项承认书
~c$ts&Cl admission of proof 接纳债权证明
C?|3\@7 advance 放贷款项；垫付款项；预支款项；预付款项
r ;8z"* advance account 暂支帐目；预付款帐户
N@a'd0o Td advance compensation 预付补偿金
eE`1;13; advance from shareholder 股东垫款
$:
m87cR~ advance pending reimbursement 预支以待日后付还
: ";D.{|| advanced economy 先进经济体系
! H=k7 s advancement 预付；预付财产
#ic 2ofI advances warrant 垫款令
g~:(EO(w advancing 贷出
e4%*I8
^e adverse balance 逆差
e`M]ZG rr adverse exchange 逆汇
H<7D cwXv advertisement addressed to shareholders 在报章刊登的致股东通告
I lu`b|%D advice for collection 托收通知书
ruA+1-<f advice of drawing 提款通知书；汇票通知书
RTBBb:eX advice of payment 付款通知
;Jn0 e:x`E Advisory Committee [Securities and Futures Commission]
-7z y 谘询委员会〔证券及期货事务监察委员会〕
e - ]c Advisory Committee on Diversification 经济多元化谘询委员会
&dDI*v+ affidavit 誓章；遗产申报誓章
_Ge ^
-7 affidavit of no receipt 述明无收款的誓章
_s-HlE?C affiliate 联号；联营公司；附属公司
5po' (r|U affiliated company 附属公司；联号；联营公司
l~!fQ$~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
C!k9 JAa$Z affordability 负担能力
rnv7L^9^A African Development Bank [AfDB] 非洲开发银行
b\j&!_
after-acquired property 事后取得的财产
L(2P|{C after-hours dealing 市后交易
|QNLO#$ - after-tax profit 税后盈利；税后利润；税后溢利
O| 6\g>ew agency agreement 代理协议
wW! r}I# agency expenses 代理机构的开支
X+E\]X2 agency fee 代理费
KSB_%OI1 Agency Law 《代理法》
Yj7= T%5 agent 代理人；承销人
Q>a7Ps@~ agent of company 公司代理人
/,N!g_"Z agent's fee 代理人费；经纪费
{F+M&+`` aggregate 总计；总数；总体数字
s?x>Yl
% aggregate amount 总款额；总额
'BdmFKy1 aggregate assets and liabilities 总体资产与负债
^!p< zZ aggregate at constant price 按固定价格计算的总体数字
+[8Kl=]L aggregate demand 总需求
K[>@'P}y aggregate gross position 总持仓量
UtBlP+bE?y aggregate limit 总限额
lH@E % aggregate of salaries tax 合计薪俸税
}A )36 aggregate performance 总体表现；总体业绩
5ZyBP~ aggregate supply 总体供应
Zjic"E1 aggregate surplus 总盈余
U Q.D!q aggregate total 整体总额
~{,vg4L aggregate value 总值；合计价值
<_a70"i aggregated basis 合计基准
fqk Dk aggregated net chargeable income 合计应课税入息实额
h?3, B0G aggregation 合并计算；合计；总和
PUjoi@] aggregation of incomes of husband and wife 夫妇入息合并计算
1'v !9 aggregation of property 财产的总和
Cs[7% j agio 差价；贴水
g
y e(/N+I 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》
<.=#EV^i Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
QTj ftcu 《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》
<V:<x Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
x\J;ZiWwW 《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》
4$zFR}f Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y!=
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gF,[ u agreement for a settlement 授产协议
P7w qZ? agreement for assignment 转让协议
>)n4s Mq agreement for sale 售卖协议；买卖协议
"0H56#eW agreement for sale and purchase 买卖协议
oWx_O-_._ agreement for the payment of interest 支付利息协议
R7B,Q(q2- agreement for the repayment of money 还款协议
:e&n.i^ agreement of reinsurance 再保险协议
5Q$r @&qp Agricultural Bank of China 中国农业银行
KM6N'x ^z air passenger departure tax 飞机乘客离境税
Y1fy2\<' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@ k+%y'Y? airport tax 机场税
(3N "oE.b] alcohol duty 酒精税
.A*VLF*m alienation 让与；让渡；转让
oGJ*Rn)Z alimony 生活费；赡养费
5qd_> UHp All Ordinaries Index [AOI] 所有普通股指数
X Yb^C s; all risks 全险；综合险
KZrMf77= All Sales Record for Stock Market 《股票市场成交报告》
'6o`^u> Allied Capital Resources Limited 新联财务有限公司
hEv=T'*,K) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'wz\tT ^ allocation letter 拨款信件
o=-Vt,2{ allocation of fund 分配款项；预留款项
b\?7?g allocation of profit 利润分配；溢利分配
gv#c~cX] allocation warrant 拨款令
. Z*j!{@c allotment 分配；配股
#
cN_ y allotment notice 股份配售通知；配股通知
mWli}j# allotment of shares 股份分配
~&DB!6* allowable 可获宽免；免税的
0i5y(m&7 allowable business loss 可扣除的营业亏损
bB:r]*_
s] allowable expenses 可扣税的支出
fou_/Nrue allowance 免税额；津贴；备抵；准备金
SE;Tujwhqi allowance for debts 债项的免税额
{K45~ha9!m allowance for depreciation by wear and tear 耗损折旧免税额
#*Yi4Cn< allowance for funeral expenses 殡殓费的免税额
Y^f 94s:2S allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$!|8 g`Tm allowance for repairs and outgoings 修葺及支出方面的免税额
jD ' allowance to debtor 给债务人的津贴
JO2ZS6k[ alteration of capital 资本更改
7b&JX'`Mb alternate trustee 候补受托人
#+K
Kvk amalgamation 合并
fO^e +M z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
4{;8:ax&w ambit of charges 征税范围；收费范围
([,vX"4 amended valuation 经修订的估值
{ Ax)[<i American Commodities Exchange 美国商品交易所
VqK%^ American Express Bank Limited 美国运通银行
8_a$kJJ2 American Stock Exchange 美国证券交易所
AV:Xg4UJv amortization 摊销
Uvjdx(fY[a amount due from banks 存放银行同业的款项
\~ @[QGKN amount due from banks abroad 存放海外银行同业的款项
*xE"8pN/ amount due from holding companies 控股公司欠款
.3lGX`d{ amount due from local banks 存放本港银行同业的款项
Mw"xm9(Q amount due to banks 银行同业的存款
V#'26@@ amount due to banks abroad 海外银行同业的存款
e 2AN[Ar amount due to holding companies 控股公司存款
Pz]bZPHn amount due to local banks 本港银行同业的存款
$J QWfGwR amount due to outport banks 外埠银行同业的存款
Q_&}^ amount for note issue 发行纸币的款额
Iv$:`7|crX amount of bond 担保契据的款额
q&XCX$N amount of consideration 代价款额
4 M @ oj amount of contribution 供款数额
]d@^i)2LF amount of indebtedness 负债款额
4F0 5(R8k amount of principal of the loan 贷款本金额
Zm%VG(l amount of rates chargeable 应征差饷数额
kmm amount of share capital 股本额
E rop9T1 amount of sums assured 承保款额
@br@[RpB amount of variation 变动幅度
FI]P<)*r amount of vote 拨款数额
Dtz A$|Q} amount payable 应付款额
:/C ?FHs9 amount receivable 应收款额
;^R A!Nj Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.:}.b"%m analysis 分析
R K "&l!o ancillary risk 附属风险
};&HhBc!g annual account 周年帐目；周年帐目报表；年度决算；年结
kOs(?= annual accounting date 年结日期
'[Mlmgc5 annual allowance 每年免税额；年积金；年度津贴；年津
#yW.o'S + annual balance 年度余额
YfE>Pn'r annual disposable income 每年可动用收入
L([E98fo annual estimates 周年预算
9z5\*b s annual fee 年费
v5(q) h annual general meeting 周年大会
tHrK~| annual growth rate 年增率；每年增长率
}.0Bl&\UK annual long-term supplement 长期个案每年补助金
}JRP,YNh annual pensionable emolument 可供计算退休金的年薪
ecr88 6 annual report 年报
Ua):y) A Annual Report on the Consumer Price Index 《消费物价指数年报》
L|&'jH) annual return 周年报表；周年申报表；每年报税表格
&qJPwO Annual Return Rules 《周年报表规则》
;~ W8v.EW annual review of consumer prices 每年消费物价回顾
x| ]\1sb" annual roll-forward basis 逐年延展方式
iM:yX=>a annual salary 年薪
2Y 400 annual statement 年度报表；年度决算表
>(hSW~i~ 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
:w@F?:C annuitant 年金受益人
8 1~Kpx annuity 年金
7OB%A & annuity contract 年金合约
v # annuity on human life 人寿年金
}10\K antecedent debt 先前的债项
,Pn-ZF ante-dated cheque 倒填日期支票
C>.e+ V+': anticipated expenditure 预期开支
9 |'
|BC anticipated net profit 预期纯利
>;
aCf #q anticipated revenue 预期收入
i.3cj1 anti-inflation measure 反通货膨胀措施
3pvYi<<D' anti-inflationary stance 反通货膨胀立场
!X^Hi=aV apparent deficit 表面赤字
gfi
AK% apparent financial solvency 表面偿债能力
KX!i\NHz apparent partner 表面合伙人
R)ERx z# application for personal assessment 个人入息课税申请书
led))qd@V- application of fund 资金应用
z"tjDP application to release as liquidator and to destruct the books of accounts and documents
6yY.!HRkr 申请免除清盘人职务及毁灭帐簿与文件
~@{w\%(AK] appointed actuary 委任精算师
i=YXKe6fD appointed auditor 委任核数师；委任审计师
LH4>@YPGE# appointed trustee 委任的受托人
Ng\/)^ appointer 委任人
pD"YNlB^ apportioned pro rata 按比例分摊
{J (R apportionment 分配；分摊
KkEv#2n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
1%%'6cWWu apportionment formula 分摊方程式
WzjL-a( apportionment of estate duty 遗产税的分摊
mw _ E&v appraisal 估价；评估
-K"4rz appreciable growth 可观增长
F8H'^3`b`U appreciable impact 显着影响
c! @F appreciable increase 可观增长
_2b9QP p appreciation 增值；升值
zbN A \.y appreciation against other currencies 相对其他货币升值
2K;#Evn'j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7c-Gm R2 appreciation tax 增值税
/RGNAHtI i appropriation 拨款；拨用；拨付
@}WNKS&m appropriation account 拨款帐目
r!7 Y' | Appropriation Bill 拨款法案
"< v\M85& appropriation-in-aid system 补助拨款办法
['z!{Ez approved assets 核准资产
d{f@K71* approved basket stock 认可一篮子证券
9qKzS<"h approved budget 核准预算
Z% m-HE:k approved charitable donation 认可慈善捐款
-D^L}b approved charitable institution 认可慈善机构
vv6?V# { approved currency 核准货币；认可货币
EeB ]X24 approved estimates 核准预算
4e +~.5r@i approved estimates of expenditure 核准开支预算
tAjx\7IX approved overseas insurer 核准海外保险人
4[TR0bM% approved overseas trust company 核准海外信托公司
9Y/L?km_( approved pooled investment fund 核准汇集投资基金
[*)Z!) approved provident fund scheme 认可公积金计划
ZPHXzi3j approved provision 核准拨款
{XgnZ`* approved redeemable share 核准可赎回股份
k@V#HC{t approved regional stock 认可地区性证券
, _D" ?o approved retirement scheme 认可退休金计划
w1r$='*I approved subordinated loan 核准附属贷款
d t_e arbitrage 套戥；套汇；套利
r [s!F=^
arbitrageur 套戥者；套汇者
'Hw4j:pS arbitrary amount 临时款项
m*Lo|F arrangement 措施；安排；协定
q@n^ZzTx arrears 欠款
9AHSs,.t arrears of pay 欠付薪酬
lv]quloT arrears of revenue 逾期未收税款；逾期未收的帐项
C9qJP^F articles of association 组织章程；组织细则；组织章程细则
mf' ]O, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*#y;8 ascertainment of profit 确定利润
JqCc;Cbd "Asia Clear" “亚洲结算系统”
B6] <G- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
H2;X Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
HSN8O@dy Asian Development Fund [ADF] 亚洲发展基金
8!mc@ $ Z Asian dollar bond 亚洲美元债券
I;7nb4]AmF Asian dollar market 亚洲美元市场
1tB[_ $s Asian dollar rate 亚洲美元利率
>xu [q \:" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
a{SBC y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
B&Y_2)v asked price 沽盘；喊价；索价；卖方报价
2 -Xdoxw assessable income 应评税入息
wv MW| assessable loss 应评税亏损
cu&,J#r% assessable profit 应评税利润
zP!J/}z assessable value 应评税值
>O7~h [FN assessed profit 估定利润
kS :\Oz\
assessed value 经评估价值
JN'cXZJPn assessment 评税；评定；估价；评税单
G^ wtE90 assessment number 评税编号；估价编号
|E@djosyC assessment of additional tax 补加税评税
Q7gY3flg assessment of performance 业绩评估；实绩评价
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k$S Assessor 评税主任
G X&b;N asset price bubbles 资产价格泡沫
U47}QDh asset-backed securities 具资产保证的证券
vyI%3+N@ assets accretion 资产增值
,RxYd6 assets and liabilities 资产与负债
d2S~)/@S assets betterment statement 资产递增表；资产改进表
VR5fqf|* assets lending 实物放款；有抵押贷款
(*\ jbK assets of the company passing on the death 死者去世时转移的公司资产
k~3. MU assets pledged as security for liabilities 用作负债抵押的资产
i n-C/m# assets portfolio 资产投资组合
Q;u SWt<{ assets price 资产价格
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/1; assets quality 资产质素
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(,; assets realization 资产变现
'b/ < x| assets refinancing arrangement 资产再集资安排
7@}$|u:JUF assets securitization 资产证券化
8K9$,Ii assets situated outside Hong Kong 在香港以外地方的资产
Ucdj4[/,h assets stripping 削减资产；拆卖资产
T ]T ;$ assets value 资产值
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l@* assignee 承让人
4~ z?" assignment 转让；转让书；转让契
Bi3+)k>u7 assignment of interest 权益转让
Pw0Ci assignment of letters patent and trade mark 专利证书及商标转让
?=;qK{)37 assignment of property 物业转让；物业转让书
^Q +i=y{W assignment right 转让权
i/So6jW assignor 转让人
]@^coj[ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Xz 4 x Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
lb*8G associate member 附属会员
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P F associated body corporate 相联法人团体
os lJC$cy' associated company 相联公司；联属公司
a`(a)9i associated corporation 相联法团
=PHIpFIuk Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7p iuLq+ 公认会计师公会〔英国〕
EGq;7l6u&? Association of Futures Exchange Brokers 香港期货经纪协会
>q~l21dUi Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,Gk}"w association of underwriters 承保人组织
mTNVU@T Y= assumption of control 接管
2[fN\ e{ assurance 担保；保险；转易；转易书
MZJ]Dwt] assurance of interest 权益的转易
&w 8)* T at 19XX price 按一九ＸＸ年价格计算
clw% B at a discount 按赔价计算；按贴水价格计算；打折扣
A"5z6A4WB at a premium 按溢价计算；按升水价格计算
$,>@o=)_ at call 通知付款；按通知
b 6(p at constant market price 按固定市价计算
SLfFqc+n0 at constant price 按固定价格计算
' CZ a3ux at cost 按成本计算
Ez~'^s@ at current market price 按当时市价计算；按现时市价计算
\dQ x+f& t at current price 按当时价格计算；按现时价格计算
RP5+d at factor cost 按要素成本计算；按生产要素成本计算
gk[{2HgN at money-of-the-day price 按付款当日价格计算
VdSv at or better 按指定或较佳价位〔买卖指令〕
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!E% at par 按面值计算；平价
9`//^8G := at sight 见票即付
^YdcAHjK at the close 按收市盘
`1OgYs at the opening 按开市盘
2 l K V#9" attestation 见证；见证条款
?E%ELs_Dl at-the-money option 平价期权
R"MRnr_4K attorney 受权人；受托代表人
P + " Y attornment 新拥有人承认书
jw}}^ 3. attributable profit 可归属利润
l1U=f] attributable share value 可归属股份价值
JO<wK Auckland Stock Exchange 奥克兰证券交易所
"P-lSF?T auction 拍卖
9+s.w25R auctioneer 拍卖商
ml|W~-6l audit 审计；核数
fb~=Y$| Audit Commission 审计署
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Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
65h @}9,U 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〕
@~c 6qh audit review 帐目审查
# #Q/I| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
vx_o(wof audited account 审计帐目；经审计的帐目
Uy
? audited annual account 经审计的周年帐目
Ghl'nqPlm audited balance sheet 经审计的资产负债表
!zj0/Q G\ auditor 核数师；核数主任；审计师
{!|}=45Z auditor's certificate 核数师证明书；审计师证明书
;z M*bWh9 auditor's report 核数师报告；审计师报告
7XKY]|S,' Aussie bond 澳元债券
y2]-&]& austerity budget 紧缩预算
D`J6h,=2l/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2aJS{[ Australia All Ordinaries Index 澳洲所有普通股票指数
[V'Qrc CF Australian Dollar [AUD] 澳元
t#%R
q Australian Options Market 澳大利亚期权市场
F:y[@Yn Australian Securities Commission 澳洲证券事务监察委员会
C2Xd?d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
J psPNa Australian Stock Exchange 澳大利亚证券交易所
7eWk7&Xul Austrian Schilling [ATS] 奥地利先令
yaq'Lt` authentication 认证；鉴证
:l|%17N authority to purchase 委托购买证；委购书
yV_4?nh authorization 认可；核准；授权；授权书
Bs?7:kN( authorization by direction 指示授权
x I >A6 authorization by instruction 指令授权
Og=*R6i authorization by warrant 令状授权
pv ^O"Bs authorization of unit trust 单位信托的认可
meN2ZB ?Y authorized agent 指定代理人
+)2s-A f- authorized capital 法定资本
F u&EhGm6 authorized clerk 出市员
a tXS-bg* authorized dealer 认可交易商
%tG*C,l] authorized financial institution 认可财务机构
?wnzTbJN authorized fund 认可基金
Us+pc^A authorized fund house 获授权的基金公司；认可基金公司
Sz H" authorized institution 认可机构
6N)!aT9eo authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
kcb.Wz~= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
JK.ZdY% authorized insurer 获授权保险人；获认可承保人
wdUBg*X8 authorized investment 特准投资项目
-V: "l authorized person 获授权人
hKzSgYxP=t authorized representative 获授权代表
*N{emwIq authorized share capital 法定股本
35tu>^_#V automated quotation system 自动报价系统
detwa}h[0 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
TDd{.8qf 自动交易系统〔香港期货交易所有限公司〕
&ZL3{M automatic adjustment mechanism 自动调整机制
<{~ 6}6o automatic adjustment system 自动调整系统
wm+/e#'& Automatic Clearing House 自动票据交换所
/4 xki_} automatic exchange rates accumulation system 自动化汇率累集系统
k?2k'2dy Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
JPGzrEaZ automatic teller machine [ATM] 自动柜员机
x' .:&z autopay 自动转帐
-eX5z available assets 可用资产
i86 >] available fiscal reserve 现存财政储备
uL[.ND2._& available profit 可用利润
byv[yGa` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lkBdl#]9 average 平均；平均数；海损
hGiz)v~ average basic salary 平均基本薪金
`F/Tv 5@L average consumer expenditure 平均消费开支；一般消费开支
}!6\|;Qsz, average cost 平均成本
?wO-cnl average cost of land production 增辟土地平均成本
y.[Mnj average daily turnover 平均每日成交额
'Y]mOD ^ p average daily wage rate 平均每日工资率
NMA}Q$o
s average expenditure pattern 平均开支模式
jAud {m*T average growth rate 平均增长率
/PLn+ - average net fixed assets 固定资产平均净值
#lkM =lY' average of relatives 相对价格平均数
(&!NC[n, average price 平均价格
4._( | average propensity to consume 平均消费倾向；一般消费倾向
J_FNAdQt average propensity to save 平均储蓄倾向；一般储蓄倾向
up'Tit average rate 平均率
x:nKfY5 average revenue 平均收入；平均收益
vsa92c@T average stock 平均库存；平均存货
+Z85HY{ average yearly rent 平均年租
Ek6MYc8<b~ avoidance of double taxation 避免双重课税
9]e V?yoA8 avoidance of tax 避税
