A:
6K <K A share Ａ股；甲类股份
!0cD $^7 abatement of tax 减税；减扣免税额
JO< wU ABN AMRO Bank N.V. 荷兰银行
?I@W:#>o above-the-line expenditure 线上项目支出；经常预算支出
ia 73?*mXT above-the-line receipt 线上项目收入；经常预算收入
3%ZOKb"D* ABSA Asia Limited 南非联合亚洲有限公司
*=c1d o%F absolute change 绝对数值变更
mdg i5v absolute expenditure 实际开支
VU d\QR - absolute guideline figure 绝对准则数字
baK$L;Xo: absolute interest 绝对权益
"FKOaQ%IH absolute order of discharge 绝对破产解除令
# N cK
X absolute profit margin 绝对利润幅度
b>N8F^}~O absolute value 实值；绝对值
uR r o?m< absolutely vested interest 绝对既得权益
4 _c qT/ absorbed cost 已吸收成本；已分摊成本
0_t`%l= absorption 吸收；分摊；合并
LE>]8[ f6S absorption rate 吸收率；摊配率；分摊率
*`RkT c G ACB Finance Limited 亚洲商业财务有限公司
` ^y7f acceptable form of reciprocity 合理的互惠条件
][ h} acceptable rate 适当利率；适当汇率
( ICd} acceptance agreement 承兑协议
j,dR,N d acceptance for honour 参加承兑
bbyg8;/ acceptor 承兑人；接受人；受票人
u-5{U-^_ acceptor for honour 参加承兑人
(=@h23
vH accident insurance 意外保险
/~f'}]W Accident Insurance Association of Hong Kong 香港意外保险公会
xlg9T vvI accident insurance scheme 意外保险计划
q%?in+l accident year basis 意外年度基准
H+Sz=tg 5 accommodation 通融；贷款
1 Ya`| ?FS accommodation bill 通融票据；空头票据
A$:U'ZG_ accommodation party 汇票代发人
j ?(&# account balance 帐户余额；帐户结余
^M>P: ~ account book 帐簿
KMjhZap% account collected in advance 预收款项
R!N%o~C 2- account current book 往来帐簿
\)?H J account of after-acquired property 事后取得的财产报告
l2P=R)@{ account of defaulter 拖欠帐目
]`+HO=0 account payable 应付帐款
]N<: 6+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
D}YAu,<K account receivable 应收帐款
d'y\~M9( account receivable report 应收帐款报表
`q":i>FP2 account statement 结单；帐单；会计财务报表
C5k\RS9 account title 帐户名称；会计科目
BTi:Bcv k accountant's report 会计师报告
vOMmsU F Accountant's Report Rules 会计师报告规则
Bg3`w__l; accounting and auditing procedure 会计与审计程序；会计与核数程序
,j^ z]; Accounting Arrangements 《会计安排》
! 3&_#VO accounting basis 会计基础
afE`GG- accounting by Official Receiver 破产管理署署长呈交的帐目
>Z-f</v03 Accounting Circular 《会计通告》
fj GY p accounting class 会计类别
J)yNp,V accounting date 记帐日期；会计结算日期
ii,/omn: accounting for money 款项核算
5BWO7F0v" Accounting Officer 会计主任
v uP.V# accounting period 会计报告期；会计期
\l$gcFXb accounting policy 会计政策；会计方针
H!uB&qY accounting practice 会计惯例
'a1%`rzm accounting principle 会计准则
VkKq<`t< accounting record 会计记录
JrZ"AId2 accounting report 会计报告
>U?U ;i Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rwYl g: Accounting Society of China 中国会计学会
>M1m(u84# accounting statement 会计报表
@!;EW
R] accounting system 会计制度；会计系统
,AX7~;hpq accounting transaction 会计事项；帐务交易
I" AgRa accounting treatment 会计处理
7NG^I6WP- accounting year 会计年度
ZMFV iE;8 accretion 增值；添加
D
H}gvV accrual 应计项目；应累算数目
D`|.% accrual basis 应计制；权责发生制
#A&(b}#:o accrual basis accounting 应计制会计；权责发生制会计
Nw 74T accrue 应累算；应计
YSQB* FBz accrued benefit 应累算利益
$ mS] K!\ accrued charges 应计费用
39j "z8 n accrued cumulative preference share dividend 应累算的累积优先股股息
I) 9un|+,y accrued expenses 应累算费用
!+Ia#( accrued interest payable 应付利息；应计未付利息
1lAx"VL accrued interest receivable 应收利息；应计未收利息
"'M>%m u accrued right 累算权益
/d<"{\o accruing profit 应累算的利润
Tno[L P, accumulated fiscal reserve 累积财政储备
kaK0'l2% accumulated profit 累积利润；滚存溢利
7soiy
A accumulated reserve 累积储备
9t ` accumulation of surplus income 累积收益盈余
*C>B-j$ acquired assets 既得资产
b ] W^_ acquisition 收购；购置；取得
`F) Q= acquisition cost 购置成本
eYJ6&).F acquisition expenses 购置费用
3)5Gzn acquisition of 100% interest 收购全部股权
6L`{oSX! acquisition of control 取得控制权
wTT_jyH) acquisition of fixed assets 购置固定资产
g`('
k5= acquisition of shell “买壳”
o'9K8q\1 acquisition price 收购价
aN \ps g act of God 天灾
yW3 X <
acting partner 执事合伙人
X[F<sxw active market 买卖活跃的市场；交投畅旺的市场；旺市
/ /ty] j active partner 积极参与的合伙人
#+X|,0p active trading 交投活跃
2 d%j6D actual circulation 实际流通
}digw( actual cost 实际成本
xUp[)B6?: actual expenditure 实际开支；实际支出
D'dE!CAUs actual income 实际入息；实际收入；实际收益
g\Gx
oR actual market 现货市场
w >RBth^p actual price 现货价；实际价格
JjH#,@'. actual profit 实际利润
{u/G!{N$ actual quotation 实盘；实际价位；实际报价
-]!m4xvK actual year basis 按实际年度计算
v7;zce/~ actuals 实货
,}9 G|$ actuarial investigation 精算调查
rkp 1tv actuarial principle 精算原则
bC[TLsh7{2 actuarial report 精算师报告
%j
'_I\ Actuarial Society of Hong Kong 香港精算学会
>,ThIwRN actuarial valuation 精算师估值
$-U d&sjn actuary 精算师
LdSBNg#3 ad referendum agreement 暂定协议；有待覆核的协定
. iDxq8l ad valorem duty 从价税；按值征税
]}K\&ho2 ad valorem duty system 从价税制
BseK?`]U" ad valorem fee 从价费
]klP.&I/0 ad valorem tariff 从价关税
uU&,KEH additional allowance 额外免税额
vXdz? additional amount for unexpired risk 未过期风险的额外款额
T);eYC"@ additional assessable profit 补加应评税利润
pv:7kgod
additional assessment 补加评税
XET'XJWF% additional commitment 额外承担
8(.DI/ additional commitment vote 额外承担拨款
;B8 #Nf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
>lD*:#o additional dependent parent allowance 供养父母额外免税额
)kMA_\ $, additional provision 额外拨款
F W?zJ additional stamp duty 附加印花税
zvvF 9 additional tax 补加税罚款；补加税款
t covMn ' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Cfiz h@< adjudged bankrupt 被裁定破产
xjm|ewo adjudicated bankrupt 裁定破产人
|7ga9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
aY/msplC adjudication of bankruptcy 裁定破产；宣告破产
$ ~#N1 adjudication of insolvency 裁定无力偿还债务
994 adjusted actual 经调整的实数；调整后的实数
."N `X\ adjusted current assets 经调整的流动资产；调整后的流动资产
^qs{Cf$ adjusted figure 经调整的数字；调整后的数额
aWp9K+4R$/ adjusted liabilities 经调整的负债；调整后的负债
OokBi 02b adjusted loss 经调整的亏损；调整后的亏损
buIy + 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
[G(}`u8w" adjusted profit 经调整的利润；调整后的利润
,I(PDlvtM adjusted surplus 经调整的盈余额；调整后的盈余额
ZcTxE ]Y adjusted value 经调整的价值；调整后的价值
#g ;][ adjustment 调整；修订；理算〔保险〕
NPN* k]. adjustment centre 调剂中心
Hh/Z4`&yi adjustment lag 调整过程的时间差距；调整时差
M5C}*c9 adjustment mechanism 调整机制
05 ".;( adjustment of loss 亏损调整
(7nWv43 adjustment process 调整过程；调整程序
& A=q _ adjustment range 调整幅度
_
?f~UvK administered exchange rate 受管制汇率
U!@ 3[' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]Y |Y ? administration expenses 行政费用
&`7tX.iMlh administration fee 手续费；行政费
(h0i2>K administration in bankruptcy 破产管理
8aw'Q? administration order 遗产管理令
<De2 9'},y administrator 管理人；遗产管理人
j)Z3m @Ii5 administrator of the estate 遗产管理人
YoD1\ a| admission of debt 债项承认书
cad%:%p admission of proof 接纳债权证明
NpRT\cx3 advance 放贷款项；垫付款项；预支款项；预付款项
/eas mf] advance account 暂支帐目；预付款帐户
>6X GF(G
advance compensation 预付补偿金
?YY'-\h? advance from shareholder 股东垫款
*iB_$7n` advance pending reimbursement 预支以待日后付还
V@jR8zv|_ advanced economy 先进经济体系
)W&H{2No advancement 预付；预付财产
f=v +D0K$n advances warrant 垫款令
MVV9[f advancing 贷出
A7.$soI\
adverse balance 逆差
\NbMS C&H adverse exchange 逆汇
6L w34R advertisement addressed to shareholders 在报章刊登的致股东通告
WU-.lg'c' advice for collection 托收通知书
kV7c\|N9 advice of drawing 提款通知书；汇票通知书
&3VR)Bxn advice of payment 付款通知
o.5w>l!9K Advisory Committee [Securities and Futures Commission]
sL;qC\S 谘询委员会〔证券及期货事务监察委员会〕
c ?mCt0Cg Advisory Committee on Diversification 经济多元化谘询委员会
Bb];qYuCO affidavit 誓章；遗产申报誓章
.bbl-a/
3 affidavit of no receipt 述明无收款的誓章
-yt[0 affiliate 联号；联营公司；附属公司
ukV1_QeN [ affiliated company 附属公司；联号；联营公司
1F'j . 1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9)p VDS affordability 负担能力
8W?/Sg` African Development Bank [AfDB] 非洲开发银行
bet?5Dk after-acquired property 事后取得的财产
}E$^!q{ after-hours dealing 市后交易
wy&s~lpV,7 after-tax profit 税后盈利；税后利润；税后溢利
\p"`!n agency agreement 代理协议
b_*Y5"(* agency expenses 代理机构的开支
C7&4, ], agency fee 代理费
R;6(2bTN6 Agency Law 《代理法》
6\(wU?m'/ agent 代理人；承销人
%s~MfK.k agent of company 公司代理人
[3++Q-rR= agent's fee 代理人费；经纪费
ZK))91;v aggregate 总计；总数；总体数字
wmFI? aggregate amount 总款额；总额
#5)E4"m aggregate assets and liabilities 总体资产与负债
"Ko ^m(` aggregate at constant price 按固定价格计算的总体数字
z.{T`Pn aggregate demand 总需求
M y AS'Ki aggregate gross position 总持仓量
/N+*=LIK
I aggregate limit 总限额
]Y;E In aggregate of salaries tax 合计薪俸税
79<{cexP aggregate performance 总体表现；总体业绩
L.bR\fE
aggregate supply 总体供应
oDul ?% aggregate surplus 总盈余
Klh7&HzR aggregate total 整体总额
m4(:H(Za aggregate value 总值；合计价值
'7Dg+a^x 7 aggregated basis 合计基准
P?*$Wf,~n aggregated net chargeable income 合计应课税入息实额
;X6FhQ;{*0 aggregation 合并计算；合计；总和
I,D24W4l aggregation of incomes of husband and wife 夫妇入息合并计算
G"0YCi#I| aggregation of property 财产的总和
`,~I*}T>5W agio 差价；贴水
$trvNbco 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》
agX-V{l. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[;II2[5 , 《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》
b|t` )BF Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
cYyv
iR59# 《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》
n=
yT%V. l Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
A:F*Y%ZW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{ScilT agreement for a settlement 授产协议
t_c;4iE
agreement for assignment 转让协议
,g%2-#L% agreement for sale 售卖协议；买卖协议
1Qui.],c agreement for sale and purchase 买卖协议
}R* [7V9" agreement for the payment of interest 支付利息协议
qcz Gv2%! agreement for the repayment of money 还款协议
j?4k{?x agreement of reinsurance 再保险协议
M >Yx_)<U Agricultural Bank of China 中国农业银行
N~g @ air passenger departure tax 飞机乘客离境税
:P<}
bGN Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]N}80*Rl airport tax 机场税
.T?9-`I9 alcohol duty 酒精税
8r(S=dA alienation 让与；让渡；转让
fdGls`H alimony 生活费；赡养费
]&w>p#_C All Ordinaries Index [AOI] 所有普通股指数
eAS~>|N#x all risks 全险；综合险
eZR{M\Q All Sales Record for Stock Market 《股票市场成交报告》
+CtsD9PA Allied Capital Resources Limited 新联财务有限公司
5an#,vCn{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
| =2E?&%? allocation letter 拨款信件
lDd+.44V: allocation of fund 分配款项；预留款项
:VC# \/f allocation of profit 利润分配；溢利分配
6"C$]kF? allocation warrant 拨款令
%YLdie6c allotment 分配；配股
2,?4'0Z @R allotment notice 股份配售通知；配股通知
G\& 4_MS allotment of shares 股份分配
`=^;q 6f allowable 可获宽免；免税的
V6Ie\+ @.\ allowable business loss 可扣除的营业亏损
XNkw9*IT allowable expenses 可扣税的支出
{- D2K:m allowance 免税额；津贴；备抵；准备金
KW|X\1H allowance for debts 债项的免税额
thcj_BZ8 allowance for depreciation by wear and tear 耗损折旧免税额
<< !XWV*m allowance for funeral expenses 殡殓费的免税额
F-g(Hk|v allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7 sZVN allowance for repairs and outgoings 修葺及支出方面的免税额
>7.
$=y8b allowance to debtor 给债务人的津贴
6T 0[
~@g5 alteration of capital 资本更改
}@Lbv aa alternate trustee 候补受托人
lx,^Y 647 amalgamation 合并
.q#2 op ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'|Dm\cy ambit of charges 征税范围；收费范围
AHX_ I amended valuation 经修订的估值
,":_=Tf. American Commodities Exchange 美国商品交易所
{t`UV, American Express Bank Limited 美国运通银行
[4B.;MS( American Stock Exchange 美国证券交易所
T )
T0.c amortization 摊销
g-j`Ex % amount due from banks 存放银行同业的款项
G>f-w F6 amount due from banks abroad 存放海外银行同业的款项
bv ,_7UOG amount due from holding companies 控股公司欠款
sI4Ql0[ amount due from local banks 存放本港银行同业的款项
A7SBm`XJ)p amount due to banks 银行同业的存款
1^rODfY 0 amount due to banks abroad 海外银行同业的存款
ku q3QW< amount due to holding companies 控股公司存款
u! ` oKe; amount due to local banks 本港银行同业的存款
.6S]\dp7~ amount due to outport banks 外埠银行同业的存款
r!+-"hS! amount for note issue 发行纸币的款额
e{@TR x amount of bond 担保契据的款额
}<`Mn34@ amount of consideration 代价款额
l<0 BMw S8 amount of contribution 供款数额
) >0 8{7 amount of indebtedness 负债款额
Ga0=
G&/ amount of principal of the loan 贷款本金额
so_ amount of rates chargeable 应征差饷数额
"P;_-i9O amount of share capital 股本额
GPnd7}Tn amount of sums assured 承保款额
[I:D\) $< amount of variation 变动幅度
j&) "a,f amount of vote 拨款数额
:{<( )gfk amount payable 应付款额
zn|~{9>y amount receivable 应收款额
_ q`$W9M+k Amsterdam Stock Exchange 阿姆斯特丹证券交易所
* fVs| analysis 分析
=B O} hk ancillary risk 附属风险
UV8,SSDT V annual account 周年帐目；周年帐目报表；年度决算；年结
aW$( lf2; annual accounting date 年结日期
1!<k-vt annual allowance 每年免税额；年积金；年度津贴；年津
SA s wP annual balance 年度余额
<*u[ < annual disposable income 每年可动用收入
o<2 H~2/ annual estimates 周年预算
F<y $Q0Z} annual fee 年费
o(5Xj$Z annual general meeting 周年大会
) 9h5a+Z annual growth rate 年增率；每年增长率
l?E7'OEF: annual long-term supplement 长期个案每年补助金
WF#eqU*& annual pensionable emolument 可供计算退休金的年薪
hKP!;R annual report 年报
M rpn^C2) Annual Report on the Consumer Price Index 《消费物价指数年报》
f6n'g:&.W annual return 周年报表；周年申报表；每年报税表格
Xi3:Ok6FZ Annual Return Rules 《周年报表规则》
`Cy- * $$ annual review of consumer prices 每年消费物价回顾
v~i/e+.h>y annual roll-forward basis 逐年延展方式
bQc-ryC+. annual salary 年薪
]F
kLtq annual statement 年度报表；年度决算表
J5 PXmL 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
!uoU 8Ki9 annuitant 年金受益人
7A@GN A annuity 年金
_hlLM ,p annuity contract 年金合约
Kc~h annuity on human life 人寿年金
| ~vo antecedent debt 先前的债项
t>;u;XY!; ante-dated cheque 倒填日期支票
!ckmN E0 anticipated expenditure 预期开支
"e<Z$"7i anticipated net profit 预期纯利
*{|{T_H: anticipated revenue 预期收入
f,{O%*PUA anti-inflation measure 反通货膨胀措施
h3y0bV[g= anti-inflationary stance 反通货膨胀立场
I_ 66q7U"0 apparent deficit 表面赤字
k fS44NV apparent financial solvency 表面偿债能力
^6Y4= apparent partner 表面合伙人
4L}i`)CmB application for personal assessment 个人入息课税申请书
j?sq i9# application of fund 资金应用
Kp[ F@A# application to release as liquidator and to destruct the books of accounts and documents
R B7?T5G 申请免除清盘人职务及毁灭帐簿与文件
9&e=s<6dO appointed actuary 委任精算师
f4A evh: appointed auditor 委任核数师；委任审计师
)i@j``P appointed trustee 委任的受托人
Dj!v+<b appointer 委任人
;ew j apportioned pro rata 按比例分摊
c zTr_> apportionment 分配；分摊
f
S-(Kmh Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c\.Hs9T > apportionment formula 分摊方程式
\%Wu`SlDp9 apportionment of estate duty 遗产税的分摊
RK%N:!f q= appraisal 估价；评估
)Zx;Z[ appreciable growth 可观增长
5P{PBd}glp appreciable impact 显着影响
z 3RD *3b appreciable increase 可观增长
6`(x)Q9 appreciation 增值；升值
Y>v (UU appreciation against other currencies 相对其他货币升值
Nm;(M = appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6
6S
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n^C o appropriation 拨款；拨用；拨付
YCJc Dab appropriation account 拨款帐目
#gjhs"$~ Appropriation Bill 拨款法案
Lo"w,p`n@ appropriation-in-aid system 补助拨款办法
w@ 1g_dy approved assets 核准资产
Y![m'q}K approved basket stock 认可一篮子证券
xb`,9.a7 approved budget 核准预算
a "*DJ& approved charitable donation 认可慈善捐款
r 334E approved charitable institution 认可慈善机构
t+C9QXY approved currency 核准货币；认可货币
Z x&gr|)} approved estimates 核准预算
]&l.-0jt approved estimates of expenditure 核准开支预算
M=vR y|TL approved overseas insurer 核准海外保险人
!ho~@sc{W approved overseas trust company 核准海外信托公司
b5r .N1m s approved pooled investment fund 核准汇集投资基金
x4@v$phyH approved provident fund scheme 认可公积金计划
(J!FW(Ma|= approved provision 核准拨款
xqV>m approved redeemable share 核准可赎回股份
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p`Z/ approved regional stock 认可地区性证券
pv/LTv approved retirement scheme 认可退休金计划
cb ICO approved subordinated loan 核准附属贷款
a >w@9 arbitrage 套戥；套汇；套利
Vaj4p""\F arbitrageur 套戥者；套汇者
<zmtVE*>g arbitrary amount 临时款项
v]`}T /n arrangement 措施；安排；协定
!VNLjbee. arrears 欠款
H"~]|@g-p arrears of pay 欠付薪酬
y^utM H arrears of revenue 逾期未收税款；逾期未收的帐项
-p|JJx?r articles of association 组织章程；组织细则；组织章程细则
<Uz~V; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
W*D]?hXU; ascertainment of profit 确定利润
be ^09' "Asia Clear" “亚洲结算系统”
hN(sz Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w QV4[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U%E 6"Hg Asian Development Fund [ADF] 亚洲发展基金
B. :DW3 Asian dollar bond 亚洲美元债券
F_KPhe$ Asian dollar market 亚洲美元市场
m|tE3 UBNv Asian dollar rate 亚洲美元利率
! rmXeN]-r Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
P F#X8+ &J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V1aWVLltj asked price 沽盘；喊价；索价；卖方报价
\tL 9`RKpg assessable income 应评税入息
`S&(J2KV assessable loss 应评税亏损
'A#`,^]uLF assessable profit 应评税利润
F%T e0l assessable value 应评税值
#w2;n@7;X assessed profit 估定利润
&`` dI,NC assessed value 经评估价值
@I\&-Z ^ assessment 评税；评定；估价；评税单
e|ChCvk assessment number 评税编号；估价编号
DA>_9o/l assessment of additional tax 补加税评税
6 [q<%wA assessment of performance 业绩评估；实绩评价
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K?Xr{_ Assessor 评税主任
?kOt K asset price bubbles 资产价格泡沫
u!N Y@$Wc asset-backed securities 具资产保证的证券
O ' 5xPJ assets accretion 资产增值
43i@5F] assets and liabilities 资产与负债
v37TDY3; assets betterment statement 资产递增表；资产改进表
RbexsBq assets lending 实物放款；有抵押贷款
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[ assets of the company passing on the death 死者去世时转移的公司资产
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rY.IbL assets pledged as security for liabilities 用作负债抵押的资产
.}AzkKdd@ assets portfolio 资产投资组合
fgmu*\x < assets price 资产价格
D1Y c_ assets quality 资产质素
};rxpw >ms assets realization 资产变现
eB]cPo4gW assets refinancing arrangement 资产再集资安排
B hO*Pfs assets securitization 资产证券化
-pW nO9q assets situated outside Hong Kong 在香港以外地方的资产
}|MP Qy assets stripping 削减资产；拆卖资产
vr /O%mDp assets value 资产值
5"x=kp>!d assignee 承让人
fjc8@S5x9j assignment 转让；转让书；转让契
s~A#B)wB assignment of interest 权益转让
=qQH,{]c6 assignment of letters patent and trade mark 专利证书及商标转让
\v7->Sy8 assignment of property 物业转让；物业转让书
wi7a_ ^{ assignment right 转让权
i)vbmV assignor 转让人
-vRZCIj! associate 有联系的人；有关连人士；相联者；合伙人；联系人
\0K3TMl)J Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
H9@24NFb associate member 附属会员
W%3<"'eP associated body corporate 相联法人团体
Z6.0X{6 nA associated company 相联公司；联属公司
a>3#z2# associated corporation 相联法团
h KZ<PwBi Association of Chartered Certified Accountants [ACCA] [United Kingdom]
DEdJH4 公认会计师公会〔英国〕
75u 5zD Association of Futures Exchange Brokers 香港期货经纪协会
j|Q*L<J
Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1@xmzTC association of underwriters 承保人组织
x WZ87 assumption of control 接管
v;S_7# assurance 担保；保险；转易；转易书
k<bA\5K assurance of interest 权益的转易
k9V#=,K0 at 19XX price 按一九ＸＸ年价格计算
7 W)*IJ at a discount 按赔价计算；按贴水价格计算；打折扣
-E*VF{IG1 at a premium 按溢价计算；按升水价格计算
'Y6x!i 2 at call 通知付款；按通知
:A~6Gk92A at constant market price 按固定市价计算
4,nUCT at constant price 按固定价格计算
@-L4<=$J at cost 按成本计算
<)D)j[ at current market price 按当时市价计算；按现时市价计算
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57d,3l at current price 按当时价格计算；按现时价格计算
1E1oy( \V at factor cost 按要素成本计算；按生产要素成本计算
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B*`z at money-of-the-day price 按付款当日价格计算
OoG Ni j at or better 按指定或较佳价位〔买卖指令〕
XL10W ^ at par 按面值计算；平价
J )*7JX at sight 见票即付
+>w %j&B at the close 按收市盘
l\Q- - at the opening 按开市盘
#i t) attestation 见证；见证条款
2YS1%<-g* at-the-money option 平价期权
/t4#-vz attorney 受权人；受托代表人
C0 RnBu attornment 新拥有人承认书
xcVF0%wVC attributable profit 可归属利润
[E dX6 attributable share value 可归属股份价值
\dB)G<_ Auckland Stock Exchange 奥克兰证券交易所
qHU=X"rn auction 拍卖
j9voeV|7 auctioneer 拍卖商
I(bx CiRV audit 审计；核数
y3^>a5z!x Audit Commission 审计署
>j%4U* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<w9<G 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〕
:iKk"r,2P[ audit review 帐目审查
q' % cVM Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`A\|qH5`W audited account 审计帐目；经审计的帐目
oP%'8%tk audited annual account 经审计的周年帐目
y} .?`/Q# audited balance sheet 经审计的资产负债表
/x2M W5H auditor 核数师；核数主任；审计师
/:BM]K auditor's certificate 核数师证明书；审计师证明书
)<>1Q{j@ auditor's report 核数师报告；审计师报告
hFiJHV Aussie bond 澳元债券
< ,X?+hr austerity budget 紧缩预算
oh @|*RU Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%F.^cd" Australia All Ordinaries Index 澳洲所有普通股票指数
5nQxV wY Australian Dollar [AUD] 澳元
It@1!_t O2 Australian Options Market 澳大利亚期权市场
K+F]a]kld Australian Securities Commission 澳洲证券事务监察委员会
ZD`9Ez)5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;_ TP Jy Australian Stock Exchange 澳大利亚证券交易所
K'DRX85F Austrian Schilling [ATS] 奥地利先令
c]OK)i-{l authentication 认证；鉴证
8b!-2d:* authority to purchase 委托购买证；委购书
:wcv,YoSG authorization 认可；核准；授权；授权书
b-Uy&+:X*d authorization by direction 指示授权
# ]MV authorization by instruction 指令授权
ww^!|VVa authorization by warrant 令状授权
@ /yQ4G r authorization of unit trust 单位信托的认可
]NRQM8\ authorized agent 指定代理人
[<!4 a authorized capital 法定资本
-Y:^<C^^&8 authorized clerk 出市员
(vXes.|+t authorized dealer 认可交易商
G* ].g[' authorized financial institution 认可财务机构
\l d{Z;e authorized fund 认可基金
4^>FN"Ve`B authorized fund house 获授权的基金公司；认可基金公司
4!,`|W1 authorized institution 认可机构
jeLC)lQ* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^~65M/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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authorized insurer 获授权保险人；获认可承保人
O .+02C_* authorized investment 特准投资项目
o$[alh;c+W authorized person 获授权人
F%s'R 0l authorized representative 获授权代表
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1:pnd authorized share capital 法定股本
|OVD*A automated quotation system 自动报价系统
/OaW4 b$Tz Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
# -0}r 自动交易系统〔香港期货交易所有限公司〕
3Pj 6(cf automatic adjustment mechanism 自动调整机制
e)Be*J]4 automatic adjustment system 自动调整系统
&<s[(w!%% Automatic Clearing House 自动票据交换所
;{zgp automatic exchange rates accumulation system 自动化汇率累集系统
:#?Z)oQpT Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K KPQ[3g automatic teller machine [ATM] 自动柜员机
,<pk&54.@' autopay 自动转帐
y rSTU-5u available assets 可用资产
x9, X0JO available fiscal reserve 现存财政储备
-*Voui available profit 可用利润
?l6NQ;z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,-C %+SC average 平均；平均数；海损
Y [hTO.LF average basic salary 平均基本薪金
!,}F2z?4c average consumer expenditure 平均消费开支；一般消费开支
&vDK6w, average cost 平均成本
P)>`^wc$ average cost of land production 增辟土地平均成本
{hS9FdWA; average daily turnover 平均每日成交额
q&j4PR { average daily wage rate 平均每日工资率
yXuF<+CJ average expenditure pattern 平均开支模式
eQiK \iDS average growth rate 平均增长率
!rK,_wH
average net fixed assets 固定资产平均净值
pyW&`(]S average of relatives 相对价格平均数
7V n;LW average price 平均价格
8f\sG:$ average propensity to consume 平均消费倾向；一般消费倾向
:sf(=Y.qA average propensity to save 平均储蓄倾向；一般储蓄倾向
{0&'XA=j average rate 平均率
n<}t\<LG^c average revenue 平均收入；平均收益
-^Pn4y]A) average stock 平均库存；平均存货
7K 8tz} average yearly rent 平均年租
kw%vO6"q( avoidance of double taxation 避免双重课税
J% Cn avoidance of tax 避税
