A:
{TJBB/B1 A share Ａ股；甲类股份
qIQ
61>< abatement of tax 减税；减扣免税额
/Qef[ $ !( ABN AMRO Bank N.V. 荷兰银行
.Z"`:4O above-the-line expenditure 线上项目支出；经常预算支出
/4;A.r`; above-the-line receipt 线上项目收入；经常预算收入
I2SH
j6 - ABSA Asia Limited 南非联合亚洲有限公司
e00 }YWf% absolute change 绝对数值变更
hDZyFRg absolute expenditure 实际开支
v.>K
)%`# absolute guideline figure 绝对准则数字
lVd-{m) absolute interest 绝对权益
;
2V$ `k absolute order of discharge 绝对破产解除令
!hS)W7!ik absolute profit margin 绝对利润幅度
OU#p^ 5K absolute value 实值；绝对值
94t`&jZ&|u absolutely vested interest 绝对既得权益
5=<KA absorbed cost 已吸收成本；已分摊成本
+s;Vfc$b]H absorption 吸收；分摊；合并
hmG8
{h/ absorption rate 吸收率；摊配率；分摊率
~ QohP`_ ACB Finance Limited 亚洲商业财务有限公司
5ZH3}B^L$ acceptable form of reciprocity 合理的互惠条件
Y{#*;p*I acceptable rate 适当利率；适当汇率
+( af O ~9 acceptance agreement 承兑协议
$9r4MMs{$ acceptance for honour 参加承兑
L%{YLl-zf] acceptor 承兑人；接受人；受票人
kZrc^ acceptor for honour 参加承兑人
} snS~kx accident insurance 意外保险
GQd[7j[sh Accident Insurance Association of Hong Kong 香港意外保险公会
Ij =NcP accident insurance scheme 意外保险计划
]SPuNBsy) accident year basis 意外年度基准
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:VMIa accommodation 通融；贷款
vZ57
S13 accommodation bill 通融票据；空头票据
iD])E/ accommodation party 汇票代发人
z#P`m,~t0 account balance 帐户余额；帐户结余
)8 aHj4x account book 帐簿
Ty~z% =H account collected in advance 预收款项
.\ya account current book 往来帐簿
9^?muP<A account of after-acquired property 事后取得的财产报告
soQ[Zg4} account of defaulter 拖欠帐目
O `GF | account payable 应付帐款
PE/uB,Wl account payee only [A/C payee only] 只可转帐；存入收款人帐户
P ?n4B \! account receivable 应收帐款
7I&o account receivable report 应收帐款报表
7l =Tl[n account statement 结单；帐单；会计财务报表
~OvbMWu account title 帐户名称；会计科目
H<<t^,E^.t accountant's report 会计师报告
UF }[%Sa Accountant's Report Rules 会计师报告规则
=2QP7W3mg< accounting and auditing procedure 会计与审计程序；会计与核数程序
:&'jh/vRN Accounting Arrangements 《会计安排》
7ZyP accounting basis 会计基础
r7R.dD /. accounting by Official Receiver 破产管理署署长呈交的帐目
=_ m3 ~=Z Accounting Circular 《会计通告》
3RvD X p accounting class 会计类别
mv~?1aIKD accounting date 记帐日期；会计结算日期
zb"4_L@m2 accounting for money 款项核算
)rAJ>; Accounting Officer 会计主任
'@M"#`#0 accounting period 会计报告期；会计期
T{m) = (q accounting policy 会计政策；会计方针
$0un`&W accounting practice 会计惯例
S
~f z accounting principle 会计准则
8Lx1XbwK accounting record 会计记录
"$o>_+U
accounting report 会计报告
g)TZ/,NQ{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-OU{99$aS Accounting Society of China 中国会计学会
B9$f y).Gp accounting statement 会计报表
'kY/=*=Q accounting system 会计制度；会计系统
/
j%~#@ accounting transaction 会计事项；帐务交易
Te cMQ0
KD accounting treatment 会计处理
*l"CIG' accounting year 会计年度
zn&ZXFgN accretion 增值；添加
ePJ_O~c accrual 应计项目；应累算数目
qq<T~^ accrual basis 应计制；权责发生制
(U#
Oj" accrual basis accounting 应计制会计；权责发生制会计
5p:BHw;%; accrue 应累算；应计
IpSWg accrued benefit 应累算利益
HQ7g0:-^a> accrued charges 应计费用
l:JVt`A4? accrued cumulative preference share dividend 应累算的累积优先股股息
;fW~Gb?" accrued expenses 应累算费用
yTK3eK accrued interest payable 应付利息；应计未付利息
G}+@C] accrued interest receivable 应收利息；应计未收利息
{I $i D accrued right 累算权益
hwL`9.w accruing profit 应累算的利润
|o9`h 9i accumulated fiscal reserve 累积财政储备
u7RlxA: accumulated profit 累积利润；滚存溢利
sP2Uj accumulated reserve 累积储备
`sso Wn4 accumulation of surplus income 累积收益盈余
W}3%BWn acquired assets 既得资产
} eHxw+. acquisition 收购；购置；取得
o 7tUv"Rs acquisition cost 购置成本
#Ktk[ "6 acquisition expenses 购置费用
L97 ~m a acquisition of 100% interest 收购全部股权
T`U p%5Dk acquisition of control 取得控制权
2PRii L@ acquisition of fixed assets 购置固定资产
>JsVIfAF acquisition of shell “买壳”
=7H\llL4BC acquisition price 收购价
_& 9P&Zf4 act of God 天灾
[TUs^%2@ acting partner 执事合伙人
7qUg~GJX active market 买卖活跃的市场；交投畅旺的市场；旺市
rTVv6:L active partner 积极参与的合伙人
ZN;ondp4 active trading 交投活跃
ISFNP&& K actual circulation 实际流通
3BD&;.< r actual cost 实际成本
[r3sk24 actual expenditure 实际开支；实际支出
Eri007? D actual income 实际入息；实际收入；实际收益
$%"hhju actual market 现货市场
An0N'yo"Z actual price 现货价；实际价格
'\op$t / actual profit 实际利润
w2X HY>6]; actual quotation 实盘；实际价位；实际报价
{J,"iJKop actual year basis 按实际年度计算
^0}wmxDq actuals 实货
js Z"T actuarial investigation 精算调查
4:a ~Wlp[ actuarial principle 精算原则
n;kWAYgg actuarial report 精算师报告
(?^ F }] Actuarial Society of Hong Kong 香港精算学会
^p9V5o actuarial valuation 精算师估值
Tsb}\ actuary 精算师
IO
0nT ad referendum agreement 暂定协议；有待覆核的协定
1y1:<t ad valorem duty 从价税；按值征税
'kC#GTZi ad valorem duty system 从价税制
"T^%HPif ad valorem fee 从价费
rCczQ71W ad valorem tariff 从价关税
lZ[J1:% additional allowance 额外免税额
|? fAe {*
additional amount for unexpired risk 未过期风险的额外款额
.xmB8 R additional assessable profit 补加应评税利润
r2 'K'?T3 additional assessment 补加评税
U!c+i#:t additional commitment 额外承担
Xxd D)I additional commitment vote 额外承担拨款
'<<@@.(f additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{^N,$,Ab. additional dependent parent allowance 供养父母额外免税额
O#18a, o @ additional provision 额外拨款
&g23tT#P? additional stamp duty 附加印花税
Fv
%@k{ additional tax 补加税罚款；补加税款
?6&G:Uz/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
a.gMH
uL adjudged bankrupt 被裁定破产
KA{QGaZ/ adjudicated bankrupt 裁定破产人
$b{8 $<;9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
LiQH!yHW adjudication of bankruptcy 裁定破产；宣告破产
uM\\(g} adjudication of insolvency 裁定无力偿还债务
8J$1N*J| adjusted actual 经调整的实数；调整后的实数
*aWh]x9TlU adjusted current assets 经调整的流动资产；调整后的流动资产
%r.C9 adjusted figure 经调整的数字；调整后的数额
!> +Lre@ adjusted liabilities 经调整的负债；调整后的负债
%5KK#w " adjusted loss 经调整的亏损；调整后的亏损
/<$|tp\Rc 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
_Rx nB? adjusted profit 经调整的利润；调整后的利润
fS|e{!iI" adjusted surplus 经调整的盈余额；调整后的盈余额
=A'JIssk adjusted value 经调整的价值；调整后的价值
^ %Cd@!dk adjustment 调整；修订；理算〔保险〕
P, l
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W% Lrp{ adjustment lag 调整过程的时间差距；调整时差
=EA @ adjustment mechanism 调整机制
XP}5i!}}7= adjustment of loss 亏损调整
2 YWO' PL adjustment process 调整过程；调整程序
u1u;a G adjustment range 调整幅度
q5EkAh<PD| administered exchange rate 受管制汇率
SnXM`v, Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I{U | 'a administration expenses 行政费用
ts@$* administration fee 手续费；行政费
8,RqhT)2# administration in bankruptcy 破产管理
H*3u]Ebh administration order 遗产管理令
Q#ksf
h!D administrator 管理人；遗产管理人
PHI c7*_ administrator of the estate 遗产管理人
*? uUP admission of debt 债项承认书
;'V[8`Z@ admission of proof 接纳债权证明
AI{0;0 advance 放贷款项；垫付款项；预支款项；预付款项
^ /%Y]d$ advance account 暂支帐目；预付款帐户
1EQ:@1 advance compensation 预付补偿金
Lk#)VGk: advance from shareholder 股东垫款
u #} 1
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e@ Ev'] advanced economy 先进经济体系
v*JKLA advancement 预付；预付财产
1(# H% advances warrant 垫款令
,Fkq /h advancing 贷出
|4j6}g\ adverse balance 逆差
Z+);}>-5 adverse exchange 逆汇
dQ-g\]d| advertisement addressed to shareholders 在报章刊登的致股东通告
's a)_?Hy advice for collection 托收通知书
#Y-_ kQV* advice of drawing 提款通知书；汇票通知书
*)^ ZUk advice of payment 付款通知
Vb J E zl Advisory Committee [Securities and Futures Commission]
{ 6qxg _{ 谘询委员会〔证券及期货事务监察委员会〕
:PY8)39@K Advisory Committee on Diversification 经济多元化谘询委员会
ip{ b*@K affidavit 誓章；遗产申报誓章
XfMUodV-OZ affidavit of no receipt 述明无收款的誓章
AU%Yr 6 affiliate 联号；联营公司；附属公司
p= x &X~
affiliated company 附属公司；联号；联营公司
/@&o%I3h affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:]Om4Q\-# affordability 负担能力
= B;qy7? African Development Bank [AfDB] 非洲开发银行
upk_;ae after-acquired property 事后取得的财产
z~p!7q&g after-hours dealing 市后交易
40].:9VG after-tax profit 税后盈利；税后利润；税后溢利
udr|6EjD. agency agreement 代理协议
s/11 TgJ agency expenses 代理机构的开支
,d_rK\J agency fee 代理费
N!dBF t" Agency Law 《代理法》
$qZ6i agent 代理人；承销人
9yTkZ`M28 agent of company 公司代理人
=1|p$@L `% agent's fee 代理人费；经纪费
55<!H-zt aggregate 总计；总数；总体数字
f8r7 SFwUv aggregate amount 总款额；总额
+/mCYI aggregate assets and liabilities 总体资产与负债
<^KW7M}w*c aggregate at constant price 按固定价格计算的总体数字
@RuMo"j s aggregate demand 总需求
AOcUr) aggregate gross position 总持仓量
>< S2o%u~ aggregate limit 总限额
5pY|RV6: aggregate of salaries tax 合计薪俸税
Ic!x y aggregate performance 总体表现；总体业绩
2Y[n aggregate supply 总体供应
Y*#TfWv: aggregate surplus 总盈余
ls9Y? aggregate total 整体总额
8JR&s aggregate value 总值；合计价值
:ntAU2)H aggregated basis 合计基准
jHatUez4O aggregated net chargeable income 合计应课税入息实额
b{-|q6 aggregation 合并计算；合计；总和
\21Gg%W5AE aggregation of incomes of husband and wife 夫妇入息合并计算
]S9Z 5l0 aggregation of property 财产的总和
:-hVbS0I agio 差价；贴水
S-Vxlku] 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》
x 00'wY| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
wnXU = 《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'Rp~t Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
XA. 1Y) 《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》
t &5 Ne ? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?-`&YfF
《香港政府和大韩民国政府关于相互促进和保护投资协定》
d >zC[]1 agreement for a settlement 授产协议
""N~##)8 agreement for assignment 转让协议
0/7.RpX,. agreement for sale 售卖协议；买卖协议
p*@t$0i agreement for sale and purchase 买卖协议
j%Uoigi agreement for the payment of interest 支付利息协议
!lsa5w{ agreement for the repayment of money 还款协议
e!w2 _6?3 agreement of reinsurance 再保险协议
/FPO'} 6i Agricultural Bank of China 中国农业银行
Wk/Q~ o air passenger departure tax 飞机乘客离境税
-Ks)1w>l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
*u,&?fCl airport tax 机场税
I7Abf7>*Q alcohol duty 酒精税
+t g${3ti_ alienation 让与；让渡；转让
Rm$( X5x>o alimony 生活费；赡养费
>nvK{6xR: All Ordinaries Index [AOI] 所有普通股指数
' T7 3V all risks 全险；综合险
v AeVQ~ All Sales Record for Stock Market 《股票市场成交报告》
~Ij/vyB_ Allied Capital Resources Limited 新联财务有限公司
4sH?85=j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<KCyXU* allocation letter 拨款信件
}jWg&<5+z allocation of fund 分配款项；预留款项
M5_ t#[ [ allocation of profit 利润分配；溢利分配
i 2uSPV!Tf allocation warrant 拨款令
T HK^u+~LM allotment 分配；配股
w&VDe( :~ allotment notice 股份配售通知；配股通知
/!p}H'jl allotment of shares 股份分配
f;,*P,K allowable 可获宽免；免税的
0blbf@XA allowable business loss 可扣除的营业亏损
f$dIPt( allowable expenses 可扣税的支出
fWs*u[S allowance 免税额；津贴；备抵；准备金
? `kZ 6$ allowance for debts 债项的免税额
z" ?WT$ allowance for depreciation by wear and tear 耗损折旧免税额
p - DH TX allowance for funeral expenses 殡殓费的免税额
ICe;p
V allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8.IenU9 allowance for repairs and outgoings 修葺及支出方面的免税额
ty%,T.@e allowance to debtor 给债务人的津贴
^4<&"ao o alteration of capital 资本更改
}m Ub1b alternate trustee 候补受托人
EaL>~: j amalgamation 合并
/ Q:mUd ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
mWn0"1C ambit of charges 征税范围；收费范围
UL%a^' hR amended valuation 经修订的估值
{9XNh[N bP American Commodities Exchange 美国商品交易所
"}-S%v`)z American Express Bank Limited 美国运通银行
*1_Ef). American Stock Exchange 美国证券交易所
,zK E$ amortization 摊销
;3bUgI}.J amount due from banks 存放银行同业的款项
3QdCu<eBZ amount due from banks abroad 存放海外银行同业的款项
em- <V5fb amount due from holding companies 控股公司欠款
"i*gJFW| amount due from local banks 存放本港银行同业的款项
V(io!8, amount due to banks 银行同业的存款
Rs"G8Q9Q amount due to banks abroad 海外银行同业的存款
"*MF=VB1 amount due to holding companies 控股公司存款
vO/ 3bu} amount due to local banks 本港银行同业的存款
Vu E$-)&) amount due to outport banks 外埠银行同业的存款
HN5,MD[ amount for note issue 发行纸币的款额
qFq$a9w|@ amount of bond 担保契据的款额
BD^1V(
I/ amount of consideration 代价款额
2vsV :LS. amount of contribution 供款数额
/?z3*x amount of indebtedness 负债款额
+~y>22Zfg amount of principal of the loan 贷款本金额
,LmP >Q. amount of rates chargeable 应征差饷数额
$ye>;Ek amount of share capital 股本额
x_C0=Q|K3 amount of sums assured 承保款额
d:#tN4y7( amount of variation 变动幅度
%@TC-
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P6'Se'f8 amount payable 应付款额
vr2PCG[ ~ amount receivable 应收款额
F=#V/ #ia Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&" J; analysis 分析
wg\ p&avvb ancillary risk 附属风险
\ptjnwC^O annual account 周年帐目；周年帐目报表；年度决算；年结
SN\c 2^# annual accounting date 年结日期
SQx&4R. annual allowance 每年免税额；年积金；年度津贴；年津
"Y- WY,H annual balance 年度余额
qn |~YXn annual disposable income 每年可动用收入
2\T\p<_20 annual estimates 周年预算
` QW=<Le ? annual fee 年费
)1 HWD]>4 annual general meeting 周年大会
WNQ<XB qAw annual growth rate 年增率；每年增长率
kl9~obX
1 annual long-term supplement 长期个案每年补助金
A&WC})H5 annual pensionable emolument 可供计算退休金的年薪
`c-omNu annual report 年报
' ShK7j$ Annual Report on the Consumer Price Index 《消费物价指数年报》
6Q_A-X3hk annual return 周年报表；周年申报表；每年报税表格
ev_' .t' Annual Return Rules 《周年报表规则》
Q[|*P ] w annual review of consumer prices 每年消费物价回顾
R*S:/s annual roll-forward basis 逐年延展方式
)E^4U 9v), annual salary 年薪
*-Vr=e<8 annual statement 年度报表；年度决算表
%yk_(3a 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
_ u~0t`f~ annuitant 年金受益人
've[Mx annuity 年金
be5N{lPT@; annuity contract 年金合约
u3pFH( annuity on human life 人寿年金
%NC/zqPH~ antecedent debt 先前的债项
M:iH7K ante-dated cheque 倒填日期支票
"VU/Ucb7 anticipated expenditure 预期开支
6q T- anticipated net profit 预期纯利
rK:cUW0]X anticipated revenue 预期收入
-%^'x&e anti-inflation measure 反通货膨胀措施
pv-c>8Wb6 anti-inflationary stance 反通货膨胀立场
jh`[ Y7RJO apparent deficit 表面赤字
rzLW @k apparent financial solvency 表面偿债能力
?.H]Y&XF apparent partner 表面合伙人
={N1j<%fh application for personal assessment 个人入息课税申请书
.V3e>8gw3 application of fund 资金应用
\^RKb-6n application to release as liquidator and to destruct the books of accounts and documents
q(~|roKA( 申请免除清盘人职务及毁灭帐簿与文件
jI H^ appointed actuary 委任精算师
uI%7jA~@ appointed auditor 委任核数师；委任审计师
('Uj|m}9 appointed trustee 委任的受托人
t*)mX2R, appointer 委任人
K4YD}[ apportioned pro rata 按比例分摊
HiH<'m"\. apportionment 分配；分摊
PB8g4-?p6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
U/|JAg # apportionment formula 分摊方程式
MxKTKBxQ apportionment of estate duty 遗产税的分摊
]yZ% wU9! appraisal 估价；评估
`+>K)5hrR appreciable growth 可观增长
i*@PywT"i3 appreciable impact 显着影响
DrC"M*$! appreciable increase 可观增长
Fkq^2o
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9|v%bO appreciation against other currencies 相对其他货币升值
}^p<Y5{b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
m]8*k=v appreciation tax 增值税
W\;|mEEu appropriation 拨款；拨用；拨付
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t@:-} appropriation account 拨款帐目
(j?? Appropriation Bill 拨款法案
+8 itP> appropriation-in-aid system 补助拨款办法
e"NP]_vh, approved assets 核准资产
w-LENdw approved basket stock 认可一篮子证券
:2,NKdD approved budget 核准预算
: T7(sf*!* approved charitable donation 认可慈善捐款
VO=Ibu&X approved charitable institution 认可慈善机构
P Je_qP approved currency 核准货币；认可货币
Z*UVbyC approved estimates 核准预算
.kPNWNr w approved estimates of expenditure 核准开支预算
n \JI7A} approved overseas insurer 核准海外保险人
2 l^_OrE! approved overseas trust company 核准海外信托公司
,-8 -Y>[ approved pooled investment fund 核准汇集投资基金
5I^;v;F approved provident fund scheme 认可公积金计划
`M 'tuQ
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NRp approved redeemable share 核准可赎回股份
A>2 _I) approved regional stock 认可地区性证券
NMf#0Nz- approved retirement scheme 认可退休金计划
P R3Arfle approved subordinated loan 核准附属贷款
6pbCQ
q arbitrage 套戥；套汇；套利
~!8j,Bqs+z arbitrageur 套戥者；套汇者
QKlsBq arbitrary amount 临时款项
b.@4yW arrangement 措施；安排；协定
LyWY\K a arrears 欠款
*pv<ZF0> arrears of pay 欠付薪酬
#9!7-!4pW arrears of revenue 逾期未收税款；逾期未收的帐项
: M jDcI~ articles of association 组织章程；组织细则；组织章程细则
ov;^ev,( Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
JTm'fo[ ascertainment of profit 确定利润
c"Vp 5lo0 "Asia Clear" “亚洲结算系统”
t H.L_< N Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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,w Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i$P O#} Asian Development Fund [ADF] 亚洲发展基金
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Asian dollar bond 亚洲美元债券
Xo/H+[;X Asian dollar market 亚洲美元市场
hd~#I<8;2 Asian dollar rate 亚洲美元利率
vO~ Tx Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
1PUZB`"3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,qv\Y] asked price 沽盘；喊价；索价；卖方报价
,I x>.^| assessable income 应评税入息
*q k7e[IP assessable loss 应评税亏损
liH#=C8l*% assessable profit 应评税利润
S)j( %g assessable value 应评税值
:-JryiI assessed profit 估定利润
<<A#4!f assessed value 经评估价值
n-l_PhPQ` assessment 评税；评定；估价；评税单
~~-VScG& assessment number 评税编号；估价编号
ftR& 5 !Wm assessment of additional tax 补加税评税
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Nc4h assessment of performance 业绩评估；实绩评价
c3g` k"3*` Assessor 评税主任
Abt<23$h asset price bubbles 资产价格泡沫
%'2.9dB asset-backed securities 具资产保证的证券
NLG\*mQ assets accretion 资产增值
Q!V:=d assets and liabilities 资产与负债
-$[&{ .B. assets betterment statement 资产递增表；资产改进表
1Z @sh>X| assets lending 实物放款；有抵押贷款
=f{v:n6 assets of the company passing on the death 死者去世时转移的公司资产
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k;Q @1 assets pledged as security for liabilities 用作负债抵押的资产
sg2% BkTI assets portfolio 资产投资组合
6WG g_x?3 assets price 资产价格
TEd 5&Z assets quality 资产质素
EGQgrw Y5 assets realization 资产变现
_avf%OS assets refinancing arrangement 资产再集资安排
|. 0~' assets securitization 资产证券化
8{2 assets situated outside Hong Kong 在香港以外地方的资产
o9 "? z assets stripping 削减资产；拆卖资产
3c3;8h$k assets value 资产值
'k cR :5B assignee 承让人
b& & l assignment 转让；转让书；转让契
72Y 6gcg assignment of interest 权益转让
A? !R F7v assignment of letters patent and trade mark 专利证书及商标转让
6{1=3.CL assignment of property 物业转让；物业转让书
{> msE }L assignment right 转让权
r D SYR\cg assignor 转让人
9|Jv>Ur=)2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
9 $$uk'}w! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\+O.vRc"M associate member 附属会员
Z6i~Dy3 associated body corporate 相联法人团体
}" vxYB!h3 associated company 相联公司；联属公司
b2UDP W associated corporation 相联法团
$a*7Q~ 4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7N[".V]c 公认会计师公会〔英国〕
D4 8e30 Association of Futures Exchange Brokers 香港期货经纪协会
?8"* B^*Sh Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9>S)*lU&s association of underwriters 承保人组织
-GPJ,S V> assumption of control 接管
Nyy&' \`! assurance 担保；保险；转易；转易书
P7XZ|Td4* assurance of interest 权益的转易
v4"Ukv at 19XX price 按一九ＸＸ年价格计算
C: t>u.. at a discount 按赔价计算；按贴水价格计算；打折扣
uo]xC+^ at a premium 按溢价计算；按升水价格计算
&3Zb? at call 通知付款；按通知
TsK!36cg at constant market price 按固定市价计算
[-_{3qq<e at constant price 按固定价格计算
e>Z& 0lV: at cost 按成本计算
nWIZ0Nde' at current market price 按当时市价计算；按现时市价计算
rtJER?A at current price 按当时价格计算；按现时价格计算
w>^(w<~Y at factor cost 按要素成本计算；按生产要素成本计算
B\c_GX Uw at money-of-the-day price 按付款当日价格计算
3u/JcU-< at or better 按指定或较佳价位〔买卖指令〕
[StnKQ?"wz at par 按面值计算；平价
D0FX"BY7 at sight 见票即付
3P2{M}WIl at the close 按收市盘
P|$n at the opening 按开市盘
Mu[lk =jC attestation 见证；见证条款
#:gl+ at-the-money option 平价期权
2MRd attorney 受权人；受托代表人
OVi < d attornment 新拥有人承认书
Ul_Zn attributable profit 可归属利润
1 #,4P 1" attributable share value 可归属股份价值
rx gSQ+G_ Auckland Stock Exchange 奥克兰证券交易所
9 ,INyEyAL auction 拍卖
E .Xp\Dm71 auctioneer 拍卖商
M0fN[!*z audit 审计；核数
$kTm"I Audit Commission 审计署
x:MwM? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
V &nB*U&s" 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
SZ9Oz -? audit review 帐目审查
>^jBE'' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
*zrGrk:l audited account 审计帐目；经审计的帐目
X+XDfEt:Q audited annual account 经审计的周年帐目
]|CcQ1#|H audited balance sheet 经审计的资产负债表
Yvo*^jv auditor 核数师；核数主任；审计师
rwLKY .J] auditor's certificate 核数师证明书；审计师证明书
.Q!d[vL auditor's report 核数师报告；审计师报告
0>BxS 9?w Aussie bond 澳元债券
Z &Ob,Ru austerity budget 紧缩预算
1]Xx {j< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
IAH"vHM Australia All Ordinaries Index 澳洲所有普通股票指数
9AVj/?kmU Australian Dollar [AUD] 澳元
MrHJ)x"hy Australian Options Market 澳大利亚期权市场
wkx9@?2* Australian Securities Commission 澳洲证券事务监察委员会
%@Gy<t, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
D#&9zR86 F Australian Stock Exchange 澳大利亚证券交易所
LVB wWlJ Austrian Schilling [ATS] 奥地利先令
Hh^ "c} authentication 认证；鉴证
=\%ER/ authority to purchase 委托购买证；委购书
K`K v .4 authorization 认可；核准；授权；授权书
W:RjWn @< authorization by direction 指示授权
2~$S @c authorization by instruction 指令授权
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authorization by warrant 令状授权
j J {F0o authorization of unit trust 单位信托的认可
3O2G+G2 authorized agent 指定代理人
rH`\UZ{cc authorized capital 法定资本
p rj( authorized clerk 出市员
c36p+6rJk= authorized dealer 认可交易商
@FN|=?8% authorized financial institution 认可财务机构
/Y y)=~t{ authorized fund 认可基金
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9g authorized fund house 获授权的基金公司；认可基金公司
5,gT|4|B\g authorized institution 认可机构
(& SU)Uvu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w UxFE=ia authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q*
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ck{S authorized investment 特准投资项目
>g{&Qx `& authorized person 获授权人
P_A @`eU0 authorized representative 获授权代表
wH o}wp authorized share capital 法定股本
1;( h0j automated quotation system 自动报价系统
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^Rw Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
D-BT`@~ l 自动交易系统〔香港期货交易所有限公司〕
|iH MAo automatic adjustment mechanism 自动调整机制
g& e u automatic adjustment system 自动调整系统
%cSx`^`6j Automatic Clearing House 自动票据交换所
3UUdJh<~ automatic exchange rates accumulation system 自动化汇率累集系统
cOV9g)7^O Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M)oKtiav* automatic teller machine [ATM] 自动柜员机
5F R# CQ autopay 自动转帐
x9 Z89Gwi available assets 可用资产
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{nwoJ'- V available profit 可用利润
P'qBqx[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
L6_%SGY_iE average 平均；平均数；海损
s<{ Hu0K$ average basic salary 平均基本薪金
(-WRZLOQ average consumer expenditure 平均消费开支；一般消费开支
Jo\MDyb ] average cost 平均成本
Z|E9}Il] average cost of land production 增辟土地平均成本
N 5*Q nb8 average daily turnover 平均每日成交额
4tCM 2it% average daily wage rate 平均每日工资率
Vr},+Rj average expenditure pattern 平均开支模式
I*N"_uKU average growth rate 平均增长率
-NJpql{Cb average net fixed assets 固定资产平均净值
9s"st\u
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Z>`\$1CI average price 平均价格
N ~=I))i average propensity to consume 平均消费倾向；一般消费倾向
s9+):,dKP average propensity to save 平均储蓄倾向；一般储蓄倾向
^ 4< D%\ average rate 平均率
B$2b =\ average revenue 平均收入；平均收益
g{Deh BM average stock 平均库存；平均存货
LXo$\~M8G8 average yearly rent 平均年租
s0' haU avoidance of double taxation 避免双重课税
32 i6j avoidance of tax 避税
