A:
-xDG H A share Ａ股；甲类股份
3plzHz ,x abatement of tax 减税；减扣免税额
%d>=+Ds[ ABN AMRO Bank N.V. 荷兰银行
7_mw%|m6@ above-the-line expenditure 线上项目支出；经常预算支出
,Td!|~I|j6 above-the-line receipt 线上项目收入；经常预算收入
sM?M LB\Za ABSA Asia Limited 南非联合亚洲有限公司
o_D?t-XH absolute change 绝对数值变更
6 C]1Q.f; absolute expenditure 实际开支
zSSB>D absolute guideline figure 绝对准则数字
GA ?87N absolute interest 绝对权益
m"fNK$_d absolute order of discharge 绝对破产解除令
20iq2 absolute profit margin 绝对利润幅度
I rcp``g absolute value 实值；绝对值
\z$p%4`E@ absolutely vested interest 绝对既得权益
8ZKo_I\
absorbed cost 已吸收成本；已分摊成本
ewfP G,S absorption 吸收；分摊；合并
{e[c absorption rate 吸收率；摊配率；分摊率
DWID$w ACB Finance Limited 亚洲商业财务有限公司
phn9:{TI acceptable form of reciprocity 合理的互惠条件
8g:;)u4$P acceptable rate 适当利率；适当汇率
8 XICF acceptance agreement 承兑协议
xZQ g'IT acceptance for honour 参加承兑
*+ \S yO acceptor 承兑人；接受人；受票人
"=+ 7-` acceptor for honour 参加承兑人
md q;R*` accident insurance 意外保险
;Ww7"-=sw Accident Insurance Association of Hong Kong 香港意外保险公会
(d< 4"! accident insurance scheme 意外保险计划
j~+ >o[c accident year basis 意外年度基准
;w %*M}`5 accommodation 通融；贷款
T[sDVkCbxf accommodation bill 通融票据；空头票据
5Pd"h S accommodation party 汇票代发人
e89Xb;;w account balance 帐户余额；帐户结余
#F*1V(! account book 帐簿
B?) @u|0 account collected in advance 预收款项
']>Mp #j account current book 往来帐簿
9(L)&S{4K account of after-acquired property 事后取得的财产报告
wAz &"rS account of defaulter 拖欠帐目
g*F '[Z." account payable 应付帐款
K\$J4~EtG account payee only [A/C payee only] 只可转帐；存入收款人帐户
?APe R, "V account receivable 应收帐款
Tzn tO9P+ account receivable report 应收帐款报表
Cf:#( D account statement 结单；帐单；会计财务报表
V`RNM%Y account title 帐户名称；会计科目
GN0`rEh accountant's report 会计师报告
PIWux { Accountant's Report Rules 会计师报告规则
]b= P= accounting and auditing procedure 会计与审计程序；会计与核数程序
.p=sBLp8 Accounting Arrangements 《会计安排》
m@Qt.4m%g accounting basis 会计基础
GHHav12][ accounting by Official Receiver 破产管理署署长呈交的帐目
2Y>~k{AN% Accounting Circular 《会计通告》
]a! x Ug!S accounting class 会计类别
(:";i& accounting date 记帐日期；会计结算日期
X5khCL Hi accounting for money 款项核算
oh
KCdT~ Accounting Officer 会计主任
(lGaPMEU} accounting period 会计报告期；会计期
{XW Z<OjG accounting policy 会计政策；会计方针
!j\" w p accounting practice 会计惯例
js8{]04y accounting principle 会计准则
yY&3p1AxW] accounting record 会计记录
w~ ;I7: accounting report 会计报告
2<][%> ' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(^5 7UmFv] Accounting Society of China 中国会计学会
t2V0lyeL accounting statement 会计报表
<97d[/7 i accounting system 会计制度；会计系统
h8X g`C\ accounting transaction 会计事项；帐务交易
!bD@aVf?5 accounting treatment 会计处理
A#W?2k9 accounting year 会计年度
Zo} y(N1K} accretion 增值；添加
ErT{(t7 accrual 应计项目；应累算数目
DEw8*MN accrual basis 应计制；权责发生制
{\z({Wlb ] accrual basis accounting 应计制会计；权责发生制会计
% ',F accrue 应累算；应计
_6k*'aT~FK accrued benefit 应累算利益
`g_"GE accrued charges 应计费用
c=[O
`/f accrued cumulative preference share dividend 应累算的累积优先股股息
&I({T` = accrued expenses 应累算费用
Cv*x2KF
G accrued interest payable 应付利息；应计未付利息
[<,~3oRu accrued interest receivable 应收利息；应计未收利息
Y9=(zOqv accrued right 累算权益
*1'`"D~ accruing profit 应累算的利润
y')RT R{>M accumulated fiscal reserve 累积财政储备
?+t1M E| accumulated profit 累积利润；滚存溢利
9~0^PzTA accumulated reserve 累积储备
Ka| eFprS accumulation of surplus income 累积收益盈余
pCu!l#J acquired assets 既得资产
+'G0 {;b acquisition 收购；购置；取得
H3H_u4_?SE acquisition cost 购置成本
?,=f\Fz! acquisition expenses 购置费用
J@ L9p46, acquisition of 100% interest 收购全部股权
;oNhEB:F acquisition of control 取得控制权
&(a(W22O acquisition of fixed assets 购置固定资产
: 5U"XY x@ acquisition of shell “买壳”
BYM3jXWi0v acquisition price 收购价
&5%dhc4&!& act of God 天灾
Dw2 Q 'E acting partner 执事合伙人
ya
-i ^ i\ active market 买卖活跃的市场；交投畅旺的市场；旺市
T'#!~GpB active partner 积极参与的合伙人
/U$8TT8+ - active trading 交投活跃
=1oNZKBP actual circulation 实际流通
!$g+F(:(c actual cost 实际成本
>az;!7~cD actual expenditure 实际开支；实际支出
RkuuogZ actual income 实际入息；实际收入；实际收益
i1oKr Rv actual market 现货市场
6] z }# " actual price 现货价；实际价格
[Qdq}FYr actual profit 实际利润
qUo-Dq> actual quotation 实盘；实际价位；实际报价
{C^@Q"I actual year basis 按实际年度计算
+ q''y actuals 实货
r,N[ )@ actuarial investigation 精算调查
.9|u QEL actuarial principle 精算原则
>J= <bhR actuarial report 精算师报告
p\bFdxv# Actuarial Society of Hong Kong 香港精算学会
Q0{z).&\(e actuarial valuation 精算师估值
[<wbbvXR actuary 精算师
R[1BfZ 6s ad referendum agreement 暂定协议；有待覆核的协定
-@IL"U6 ad valorem duty 从价税；按值征税
pl V7+?G ad valorem duty system 从价税制
!7U\J] ad valorem fee 从价费
m= b~i^@ ad valorem tariff 从价关税
cUK\x2 additional allowance 额外免税额
2N~ E' 25 additional amount for unexpired risk 未过期风险的额外款额
hxC!+ArVe additional assessable profit 补加应评税利润
y1BgK>R additional assessment 补加评税
2 [!Mx&^ additional commitment 额外承担
=!ac7i\F additional commitment vote 额外承担拨款
l[/q%Ca '> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-)<m S additional dependent parent allowance 供养父母额外免税额
"L3Xd][ additional provision 额外拨款
u8OxD additional stamp duty 附加印花税
3D)b*fP c additional tax 补加税罚款；补加税款
`ycU-m== Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~4)Y#IxL adjudged bankrupt 被裁定破产
PM4>T hQ adjudicated bankrupt 裁定破产人
w}M3x^9@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
2[dIOb4b
adjudication of bankruptcy 裁定破产；宣告破产
o A~4p ( adjudication of insolvency 裁定无力偿还债务
b4 hIeB I\ adjusted actual 经调整的实数；调整后的实数
c6b0*!D"} adjusted current assets 经调整的流动资产；调整后的流动资产
4w {-'M.B adjusted figure 经调整的数字；调整后的数额
98*x 'Wp adjusted liabilities 经调整的负债；调整后的负债
CtT~0 Y| adjusted loss 经调整的亏损；调整后的亏损
]0D9N" 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
pIVq("& adjusted profit 经调整的利润；调整后的利润
2z98 3^ adjusted surplus 经调整的盈余额；调整后的盈余额
^t78jf l adjusted value 经调整的价值；调整后的价值
JJ l7JwSTW adjustment 调整；修订；理算〔保险〕
):bu;3E adjustment centre 调剂中心
JCQ:+eqt adjustment lag 调整过程的时间差距；调整时差
" >6&+^BN' adjustment mechanism 调整机制
O}gX{_|6 adjustment of loss 亏损调整
PZ34 *q adjustment process 调整过程；调整程序
3 C "_$?y" adjustment range 调整幅度
B
<+K<,S administered exchange rate 受管制汇率
0yHjrxc$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
m1e b8yX administration expenses 行政费用
\ $;~7 4} administration fee 手续费；行政费
k, X74D+ administration in bankruptcy 破产管理
lA{(8sKN administration order 遗产管理令
Igjr~@ # administrator 管理人；遗产管理人
y`b\;kd administrator of the estate 遗产管理人
/{DaPqRa admission of debt 债项承认书
,U%=rfB~ admission of proof 接纳债权证明
0 [i+ advance 放贷款项；垫付款项；预支款项；预付款项
+a] j[# advance account 暂支帐目；预付款帐户
u)7
]1e{ advance compensation 预付补偿金
N ?+eWY advance from shareholder 股东垫款
]xR4- >eix advance pending reimbursement 预支以待日后付还
XOxB
(0@ advanced economy 先进经济体系
> tEK+Y|N} advancement 预付；预付财产
rB evVc![ advances warrant 垫款令
lf8xL9v advancing 贷出
!~d'{ sy6 adverse balance 逆差
(zm Na}- adverse exchange 逆汇
k ZK//YN# advertisement addressed to shareholders 在报章刊登的致股东通告
taCCw2s-8* advice for collection 托收通知书
0IFlEe[># advice of drawing 提款通知书；汇票通知书
cno;>[$ advice of payment 付款通知
h^d\xn9GT# Advisory Committee [Securities and Futures Commission]
7O461$4v 谘询委员会〔证券及期货事务监察委员会〕
"!a`ygqpT Advisory Committee on Diversification 经济多元化谘询委员会
f qX~xp affidavit 誓章；遗产申报誓章
!a4cjc ( affidavit of no receipt 述明无收款的誓章
C .HY S S affiliate 联号；联营公司；附属公司
1$OVe4H1 affiliated company 附属公司；联号；联营公司
/u ?9S/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{,F/KL^u affordability 负担能力
fD(7F N8 African Development Bank [AfDB] 非洲开发银行
nF j- <! after-acquired property 事后取得的财产
!Y|8z\ Q after-hours dealing 市后交易
Q!x` M 4 after-tax profit 税后盈利；税后利润；税后溢利
GY7 s agency agreement 代理协议
.d
e agency expenses 代理机构的开支
h U)'OKe agency fee 代理费
bHJoEYY^ Agency Law 《代理法》
Y.9~Bo<<r agent 代理人；承销人
[88{@) agent of company 公司代理人
u6p5:oJj, agent's fee 代理人费；经纪费
`11#J;[@G aggregate 总计；总数；总体数字
7y;u} 1 aggregate amount 总款额；总额
}
m6\C5 aggregate assets and liabilities 总体资产与负债
+.wT
9kFcc aggregate at constant price 按固定价格计算的总体数字
Wk,6) jS=} aggregate demand 总需求
[5!'ykZ aggregate gross position 总持仓量
&8wa ih(| aggregate limit 总限额
mHHzCKE , aggregate of salaries tax 合计薪俸税
M`bL5J; aggregate performance 总体表现；总体业绩
d>;2,srUf aggregate supply 总体供应
>j)
w\i aggregate surplus 总盈余
2@4x"F]U; aggregate total 整体总额
Q QT G9s aggregate value 总值；合计价值
E;xMP K$ aggregated basis 合计基准
A<2I ! aggregated net chargeable income 合计应课税入息实额
.E#<fz aggregation 合并计算；合计；总和
@Mzz2&(d U aggregation of incomes of husband and wife 夫妇入息合并计算
N:OD0m%`) aggregation of property 财产的总和
&7fY_~ )B agio 差价；贴水
[4ee <J 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》
'qdg:_L" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^t`f 1rGR 《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》
C(xqvK~p Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1Jl{1;c 《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》
`(!W s\: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\Oz,Qzr| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
x3gwG)Sf agreement for a settlement 授产协议
m**0rpA agreement for assignment 转让协议
o*-h%Z. agreement for sale 售卖协议；买卖协议
^=Q8 ]W_* agreement for sale and purchase 买卖协议
lt{lHat1 agreement for the payment of interest 支付利息协议
E!dz/. agreement for the repayment of money 还款协议
:jB ZK=3F> agreement of reinsurance 再保险协议
\5t`p67Ve_ Agricultural Bank of China 中国农业银行
;gEp!R8 air passenger departure tax 飞机乘客离境税
W]Y@WKeT Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
$Z,i|K; airport tax 机场税
A*rZQh
b[ alcohol duty 酒精税
-l\~p4 U alienation 让与；让渡；转让
Hde]DK,d alimony 生活费；赡养费
:!(YEF#} All Ordinaries Index [AOI] 所有普通股指数
Q^*G`&w, all risks 全险；综合险
y> >vGU; All Sales Record for Stock Market 《股票市场成交报告》
?@3#c Allied Capital Resources Limited 新联财务有限公司
N-X VRuv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g@<sU0B allocation letter 拨款信件
?H y%ULk allocation of fund 分配款项；预留款项
;3 G~["DA allocation of profit 利润分配；溢利分配
]|Ow_z8
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n33J TqX allotment 分配；配股
[u/zrpTk allotment notice 股份配售通知；配股通知
>{ j,+$%kp allotment of shares 股份分配
-Pqi1pj] allowable 可获宽免；免税的
C<r(-qO{5 allowable business loss 可扣除的营业亏损
A)hq0FPp allowable expenses 可扣税的支出
/1I vLdPIu allowance 免税额；津贴；备抵；准备金
fn1 ?Qp| allowance for debts 债项的免税额
QN)/,=# allowance for depreciation by wear and tear 耗损折旧免税额
70'} f allowance for funeral expenses 殡殓费的免税额
`
(7N ^@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\? bwm&6+r allowance for repairs and outgoings 修葺及支出方面的免税额
3C> 2x(]M allowance to debtor 给债务人的津贴
aEcktg6h alteration of capital 资本更改
=nJOaXR 0 alternate trustee 候补受托人
c+@d'yR amalgamation 合并
di-O *ug ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&eThH,w$2 ambit of charges 征税范围；收费范围
"WF(
6z# amended valuation 经修订的估值
<bEN8b American Commodities Exchange 美国商品交易所
a"`g"ZRx American Express Bank Limited 美国运通银行
?D RFsA American Stock Exchange 美国证券交易所
Y&?|k'7 amortization 摊销
xaGVu0q amount due from banks 存放银行同业的款项
DePV, . amount due from banks abroad 存放海外银行同业的款项
SRA|7g}7W amount due from holding companies 控股公司欠款
#2_o[/&}x@ amount due from local banks 存放本港银行同业的款项
K!IF? iell amount due to banks 银行同业的存款
l(h;e&9x amount due to banks abroad 海外银行同业的存款
xT_fr,P amount due to holding companies 控股公司存款
uS!
35{.> amount due to local banks 本港银行同业的存款
Y0/jH2 n amount due to outport banks 外埠银行同业的存款
S1}1"y/ amount for note issue 发行纸币的款额
?;0 nJf amount of bond 担保契据的款额
.nj?;). amount of consideration 代价款额
xFs B?d amount of contribution 供款数额
!A'`uf4u amount of indebtedness 负债款额
w?V [[$ amount of principal of the loan 贷款本金额
tz\+'6NpOb amount of rates chargeable 应征差饷数额
8w{#R{w amount of share capital 股本额
s,UN'~e1 amount of sums assured 承保款额
jjS{q,bo amount of variation 变动幅度
"TBQNWZ amount of vote 拨款数额
Rxvd+8FF amount payable 应付款额
jMz1s%C amount receivable 应收款额
88 tFB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O84v*=u A analysis 分析
]MqH13`)A ancillary risk 附属风险
Q|j@# @O 1 annual account 周年帐目；周年帐目报表；年度决算；年结
<F#*:Re_y annual accounting date 年结日期
L}e"nzTE6I annual allowance 每年免税额；年积金；年度津贴；年津
Dyouk+08x annual balance 年度余额
Vq\ . .!y annual disposable income 每年可动用收入
3<zTkI annual estimates 周年预算
X/`#5<x annual fee 年费
RvyBg:Aj5 annual general meeting 周年大会
I{ ?E /Sc annual growth rate 年增率；每年增长率
4pfix1F g annual long-term supplement 长期个案每年补助金
AhbT/ annual pensionable emolument 可供计算退休金的年薪
*O(/UVuD\ annual report 年报
)Anl FO+V Annual Report on the Consumer Price Index 《消费物价指数年报》
"W _ jdE6v annual return 周年报表；周年申报表；每年报税表格
O]Ry3j Annual Return Rules 《周年报表规则》
Q
!RVD*( annual review of consumer prices 每年消费物价回顾
|g?/~%7 annual roll-forward basis 逐年延展方式
;G%wc! annual salary 年薪
6yu*a_ annual statement 年度报表；年度决算表
JGSk4 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
-~<q,p"e annuitant 年金受益人
X5L(_0?F1 annuity 年金
PNx VW annuity contract 年金合约
LRCS)UBY(. annuity on human life 人寿年金
sO{0hZkc antecedent debt 先前的债项
ZyS;+" ante-dated cheque 倒填日期支票
Cdt,//xrz anticipated expenditure 预期开支
86^ZYh anticipated net profit 预期纯利
'&p f anticipated revenue 预期收入
!d bA ( anti-inflation measure 反通货膨胀措施
`G ;Lz^ anti-inflationary stance 反通货膨胀立场
3I>S:|=K apparent deficit 表面赤字
j;AzkReb apparent financial solvency 表面偿债能力
vHI"C % apparent partner 表面合伙人
I(?|Ox9"? application for personal assessment 个人入息课税申请书
9?}rp A`P application of fund 资金应用
&aevR^f+ application to release as liquidator and to destruct the books of accounts and documents
XftJ= * 申请免除清盘人职务及毁灭帐簿与文件
G"U>fwFuK appointed actuary 委任精算师
Wf TdD.Xx appointed auditor 委任核数师；委任审计师
d,oOn.n& appointed trustee 委任的受托人
W kDn appointer 委任人
];b!*Z apportioned pro rata 按比例分摊
k9_VhR |! apportionment 分配；分摊
~kj(s>xP Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
z W" 3K apportionment formula 分摊方程式
#hE3~+ i apportionment of estate duty 遗产税的分摊
?^yh5 appraisal 估价；评估
K&D}!.~/ appreciable growth 可观增长
Y 8`))MeD appreciable impact 显着影响
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l,gQP appreciable increase 可观增长
"m P*}VF appreciation 增值；升值
' ! UF& appreciation against other currencies 相对其他货币升值
L 1Cn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
oVEr {K) appreciation tax 增值税
2GD mZl appropriation 拨款；拨用；拨付
}_kI> appropriation account 拨款帐目
[>J~M!yu:r Appropriation Bill 拨款法案
l LD)i J1 appropriation-in-aid system 补助拨款办法
Acq>M^E3 approved assets 核准资产
Etr8lm E approved basket stock 认可一篮子证券
Wse*gO approved budget 核准预算
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{2* approved charitable donation 认可慈善捐款
kG;\i approved charitable institution 认可慈善机构
w7t"&=pF7 approved currency 核准货币；认可货币
)V$! approved estimates 核准预算
#PLB$$ approved estimates of expenditure 核准开支预算
,md7.z]U~ approved overseas insurer 核准海外保险人
kJ< Xq
approved overseas trust company 核准海外信托公司
9uq+Ve> approved pooled investment fund 核准汇集投资基金
CTbhwY(/ approved provident fund scheme 认可公积金计划
p4t!T=o/ approved provision 核准拨款
d$pf[DJQo approved redeemable share 核准可赎回股份
7E75s)KH approved regional stock 认可地区性证券
hPXVPLm7I approved retirement scheme 认可退休金计划
p:Ld)U * approved subordinated loan 核准附属贷款
$:gSc &mx arbitrage 套戥；套汇；套利
SSsQu^A arbitrageur 套戥者；套汇者
!q6V @& arbitrary amount 临时款项
AGJ=de. arrangement 措施；安排；协定
l[\ ,*C arrears 欠款
,Qi|g' a arrears of pay 欠付薪酬
g@6X|W5,J arrears of revenue 逾期未收税款；逾期未收的帐项
X3=Jp'p$h articles of association 组织章程；组织细则；组织章程细则
ZNC?Ntw Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[@) z $W ascertainment of profit 确定利润
, a_{ Y+ "Asia Clear" “亚洲结算系统”
J!fc)h Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^s2-jkK Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
A&lgiR*ObT Asian Development Fund [ADF] 亚洲发展基金
' /< b[ Asian dollar bond 亚洲美元债券
sd@gEp)L Asian dollar market 亚洲美元市场
<QW1fE Asian dollar rate 亚洲美元利率
|&RX>UW$W Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
t5v)6| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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B:s9M asked price 沽盘；喊价；索价；卖方报价
i~s9Ot assessable income 应评税入息
E?h2e~ ,] assessable loss 应评税亏损
DHNii_w4v assessable profit 应评税利润
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m=.l assessable value 应评税值
i GeT^!N assessed profit 估定利润
"KE38`NL assessed value 经评估价值
+ ET assessment 评税；评定；估价；评税单
)qP{X,Uf assessment number 评税编号；估价编号
G@<lwnvD*J assessment of additional tax 补加税评税
Ihq@|s8 assessment of performance 业绩评估；实绩评价
nMdN$E Assessor 评税主任
nV xMo_ asset price bubbles 资产价格泡沫
FITaL@{c asset-backed securities 具资产保证的证券
lLFBop assets accretion 资产增值
o^"3C1j assets and liabilities 资产与负债
ggsi`Z{j? assets betterment statement 资产递增表；资产改进表
M9jo<+ assets lending 实物放款；有抵押贷款
YM* 6 W? assets of the company passing on the death 死者去世时转移的公司资产
<RVtLTd/ assets pledged as security for liabilities 用作负债抵押的资产
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9s assets portfolio 资产投资组合
A*U'SCg(G assets price 资产价格
R9-JjG2v assets quality 资产质素
: It W| assets realization 资产变现
D!T4 k]^ assets refinancing arrangement 资产再集资安排
JG4*B|3 assets securitization 资产证券化
Y[]+C8"O assets situated outside Hong Kong 在香港以外地方的资产
$D\l%y/C assets stripping 削减资产；拆卖资产
<Jrb"H[ T" assets value 资产值
&j@J <*k assignee 承让人
GJ_)Cl+5E assignment 转让；转让书；转让契
Ns= b&Uyc assignment of interest 权益转让
6$<o^Ha*R assignment of letters patent and trade mark 专利证书及商标转让
17]3 1 assignment of property 物业转让；物业转让书
v/+}FS = assignment right 转让权
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,/X assignor 转让人
v!hs~DnUZ associate 有联系的人；有关连人士；相联者；合伙人；联系人
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ZR Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
CuO*>g^K[ associate member 附属会员
|(v=1 #i associated body corporate 相联法人团体
pyJOEL]1F associated company 相联公司；联属公司
m_I$"ge associated corporation 相联法团
NK hR%H Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(NN14 公认会计师公会〔英国〕
R AQ;O Association of Futures Exchange Brokers 香港期货经纪协会
Cwf$`?|W Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>Io7h#[u association of underwriters 承保人组织
at]Q4 assumption of control 接管
wggHUr(g, assurance 担保；保险；转易；转易书
:!!`!*!JH assurance of interest 权益的转易
n$Fm~iPo, at 19XX price 按一九ＸＸ年价格计算
8'Bl=C|0X at a discount 按赔价计算；按贴水价格计算；打折扣
o"M^ sKz47 at a premium 按溢价计算；按升水价格计算
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X at call 通知付款；按通知
iB`]Z@ZC at constant market price 按固定市价计算
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X51 at constant price 按固定价格计算
x%ag.g2I at cost 按成本计算
:FpBz~!a at current market price 按当时市价计算；按现时市价计算
J lGD.!` at current price 按当时价格计算；按现时价格计算
u$p| hd
d at factor cost 按要素成本计算；按生产要素成本计算
6mpUk.M" at money-of-the-day price 按付款当日价格计算
>&Q. .`q at or better 按指定或较佳价位〔买卖指令〕
tKGsrgoV at par 按面值计算；平价
>*xzSd? \ at sight 见票即付
zN JyF;3 at the close 按收市盘
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at the opening 按开市盘
]3jH^7[? attestation 见证；见证条款
CoXL; \ at-the-money option 平价期权
i>zyn-CuW attorney 受权人；受托代表人
bl-s0Ax- attornment 新拥有人承认书
o?+e _n= attributable profit 可归属利润
' qS!n attributable share value 可归属股份价值
. tsB$,/ Auckland Stock Exchange 奥克兰证券交易所
nDw9 auction 拍卖
1V?)zp auctioneer 拍卖商
C YKGf1;If audit 审计；核数
4FdH: os Audit Commission 审计署
l= S_ #
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
E |3aiC,5 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Xrn~ ]P7 audit review 帐目审查
=ab}.dW C Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7}.(EZ0 audited account 审计帐目；经审计的帐目
\D a$bJ audited annual account 经审计的周年帐目
(@ sKE audited balance sheet 经审计的资产负债表
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B) b 5 auditor 核数师；核数主任；审计师
=@l5He.]& auditor's certificate 核数师证明书；审计师证明书
3$;v# P$%N auditor's report 核数师报告；审计师报告
vdzC2T Aussie bond 澳元债券
Q NE aj\ austerity budget 紧缩预算
C ( ;7*] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
y&]D 2"I Australia All Ordinaries Index 澳洲所有普通股票指数
>UH=]$ 0N Australian Dollar [AUD] 澳元
{ Y|h;@j$ Australian Options Market 澳大利亚期权市场
'/\@Mc4T Australian Securities Commission 澳洲证券事务监察委员会
MnO,Cd6{%d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
T$06DS Australian Stock Exchange 澳大利亚证券交易所
+>.plvZhu Austrian Schilling [ATS] 奥地利先令
.i" v([eQ authentication 认证；鉴证
?6p6O B authority to purchase 委托购买证；委购书
\u2K?wC authorization 认可；核准；授权；授权书
\_!FOUPz( authorization by direction 指示授权
oZ& ns!# authorization by instruction 指令授权
.hg<\-:_ authorization by warrant 令状授权
fg8V6FS authorization of unit trust 单位信托的认可
9HLn_|yU authorized agent 指定代理人
022YuqL<v authorized capital 法定资本
_R1UEE3M authorized clerk 出市员
EX>> -D7L authorized dealer 认可交易商
GMiWS:`;v` authorized financial institution 认可财务机构
cG ^'Qm authorized fund 认可基金
?BLd~L+ authorized fund house 获授权的基金公司；认可基金公司
M%6{A+( authorized institution 认可机构
T>L6 X:d authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#V~r@, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
j@ =n|cq authorized insurer 获授权保险人；获认可承保人
k^I D authorized investment 特准投资项目
qwVpGNc45 authorized person 获授权人
Q=>@:1= authorized representative 获授权代表
7'; PI!$ authorized share capital 法定股本
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ko%c_p automated quotation system 自动报价系统
p+yU! Qj Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
K u FDkT! 自动交易系统〔香港期货交易所有限公司〕
Hk.+1^?% automatic adjustment mechanism 自动调整机制
C}W/9_I6Uo automatic adjustment system 自动调整系统
Imi_}NB+ Automatic Clearing House 自动票据交换所
j!jZJD automatic exchange rates accumulation system 自动化汇率累集系统
("IRv>} 0 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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automatic teller machine [ATM] 自动柜员机
b vUYLWzS autopay 自动转帐
Cee?%NaTS available assets 可用资产
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zo"~1 available fiscal reserve 现存财政储备
l |\Q~ D!o available profit 可用利润
Tb~(?nY5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
&Du !*V4A average 平均；平均数；海损
I~#'76L[ average basic salary 平均基本薪金
\{abyi; average consumer expenditure 平均消费开支；一般消费开支
7GE.>h5 average cost 平均成本
~
]o .Mv a average cost of land production 增辟土地平均成本
Qt!l-/flh average daily turnover 平均每日成交额
&OWiA;e?f average daily wage rate 平均每日工资率
8 =J6{{E average expenditure pattern 平均开支模式
_
@ \ average growth rate 平均增长率
E!jM&\Z j average net fixed assets 固定资产平均净值
id GM%Faur average of relatives 相对价格平均数
"y>l2V,4j% average price 平均价格
.:$%3#N$(Y average propensity to consume 平均消费倾向；一般消费倾向
eK4\v:oG1 average propensity to save 平均储蓄倾向；一般储蓄倾向
I O|">a6 average rate 平均率
a?&oOQd-iP average revenue 平均收入；平均收益
*H:;pI WP average stock 平均库存；平均存货
l}Jf;C*j1z average yearly rent 平均年租
E^Q| v45d avoidance of double taxation 避免双重课税
>qCUs3}C{* avoidance of tax 避税
