A:
=}$YZ uzmU A share Ａ股；甲类股份
w,,QXJe{Z_ abatement of tax 减税；减扣免税额
N 9.$--X}D ABN AMRO Bank N.V. 荷兰银行
1;U
`e4" above-the-line expenditure 线上项目支出；经常预算支出
;?*`WB above-the-line receipt 线上项目收入；经常预算收入
=Fd !wkB'{ ABSA Asia Limited 南非联合亚洲有限公司
GW29Rj1 absolute change 绝对数值变更
>R9_ ; absolute expenditure 实际开支
Zs(I ]^w;d absolute guideline figure 绝对准则数字
6r x%>\UkS absolute interest 绝对权益
`2B,+ytW8 absolute order of discharge 绝对破产解除令
QXQ'QEG absolute profit margin 绝对利润幅度
v4pFts$J absolute value 实值；绝对值
<#[_S$ 54 absolutely vested interest 绝对既得权益
6c?;-5. absorbed cost 已吸收成本；已分摊成本
5q.d$K | absorption 吸收；分摊；合并
w[W yT`6h! absorption rate 吸收率；摊配率；分摊率
sp/l-a ACB Finance Limited 亚洲商业财务有限公司
iPD5
KsAOA acceptable form of reciprocity 合理的互惠条件
`Wes!>Vh! acceptable rate 适当利率；适当汇率
mr4W2Z@L acceptance agreement 承兑协议
lJ'. 1Z& acceptance for honour 参加承兑
Q?Y\WD acceptor 承兑人；接受人；受票人
2i~ tzo acceptor for honour 参加承兑人
=)2sehU/ accident insurance 意外保险
\e= Iw" yd Accident Insurance Association of Hong Kong 香港意外保险公会
n O ^m accident insurance scheme 意外保险计划
R.Plfm06Ue accident year basis 意外年度基准
i>]1E^yF accommodation 通融；贷款
wfecM( accommodation bill 通融票据；空头票据
7M|!N_ $ accommodation party 汇票代发人
FR7DuH/f) account balance 帐户余额；帐户结余
DR d|m<Z account book 帐簿
5`!Bj0Uf account collected in advance 预收款项
#dvH0LX? account current book 往来帐簿
o|tq&&! < account of after-acquired property 事后取得的财产报告
qH GwD20 ~ account of defaulter 拖欠帐目
Mdj?;'Yv account payable 应付帐款
L7gZ4Hu=` account payee only [A/C payee only] 只可转帐；存入收款人帐户
Rr9K1io$) account receivable 应收帐款
(.CEEWj%{ account receivable report 应收帐款报表
86bRfW' account statement 结单；帐单；会计财务报表
.tg2HKD_lW account title 帐户名称；会计科目
#[Z1W8e accountant's report 会计师报告
k2"DFXsv Accountant's Report Rules 会计师报告规则
CJDnHuozc accounting and auditing procedure 会计与审计程序；会计与核数程序
j o7`DDb Accounting Arrangements 《会计安排》
S\,~ 6]^T accounting basis 会计基础
%gd {u\h^ accounting by Official Receiver 破产管理署署长呈交的帐目
e%Sw(=a Accounting Circular 《会计通告》
4(h19-V accounting class 会计类别
P0Q]Ds| accounting date 记帐日期；会计结算日期
gB&8TE~Y accounting for money 款项核算
t#fbagTON Accounting Officer 会计主任
k3pY3TA@w+ accounting period 会计报告期；会计期
0wh4sKm[X accounting policy 会计政策；会计方针
],?rFK{O accounting practice 会计惯例
} !& Vc f accounting principle 会计准则
Gr&)5hm$ accounting record 会计记录
D?)^{)49 accounting report 会计报告
b3h3$kIYN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
p4Wy2.&Q Accounting Society of China 中国会计学会
8)NQt$lWp accounting statement 会计报表
"
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feSj3,<! accounting transaction 会计事项；帐务交易
\V1geSoE accounting treatment 会计处理
F+ c4v A}) accounting year 会计年度
H*gX90{!2 accretion 增值；添加
3ih3O accrual 应计项目；应累算数目
8zOoV O accrual basis 应计制；权责发生制
&B3[:nS2 accrual basis accounting 应计制会计；权责发生制会计
_#jR6g TY accrue 应累算；应计
Dc2 U+U(J accrued benefit 应累算利益
_ $ Wj1h accrued charges 应计费用
75^U<Hz-3{ accrued cumulative preference share dividend 应累算的累积优先股股息
9{ A[n} accrued expenses 应累算费用
^|P/D accrued interest payable 应付利息；应计未付利息
R#n!1~ ( accrued interest receivable 应收利息；应计未收利息
prdlV)LTpY accrued right 累算权益
l{2Y[&% accruing profit 应累算的利润
RF#S=X 6 accumulated fiscal reserve 累积财政储备
6 *{sZMG accumulated profit 累积利润；滚存溢利
3eg)O34 accumulated reserve 累积储备
8Hdm(> accumulation of surplus income 累积收益盈余
< $V!y
dO acquired assets 既得资产
w;p: 4` acquisition 收购；购置；取得
hHu?%f* acquisition cost 购置成本
}#b[@3/T acquisition expenses 购置费用
mmJ$+$JEk acquisition of 100% interest 收购全部股权
cLZaQsS% acquisition of control 取得控制权
~!PaBS3A acquisition of fixed assets 购置固定资产
Xcy Xju#"p acquisition of shell “买壳”
c=^A3[AM acquisition price 收购价
wa)E.(x act of God 天灾
[!<W{ ($5 acting partner 执事合伙人
M9t`w-@_w active market 买卖活跃的市场；交投畅旺的市场；旺市
/^2& @P7 active partner 积极参与的合伙人
wT taj08D active trading 交投活跃
)zKZ<;#y actual circulation 实际流通
4P>4d + actual cost 实际成本
Dh4 EP/=z actual expenditure 实际开支；实际支出
1 m>x5Dbk! actual income 实际入息；实际收入；实际收益
68!W~%?pR actual market 现货市场
# },4m actual price 现货价；实际价格
g5\EVcHkz actual profit 实际利润
v
J_1VW actual quotation 实盘；实际价位；实际报价
=B/Ac0Y actual year basis 按实际年度计算
03!!# 5iJ actuals 实货
kdam]L:9 actuarial investigation 精算调查
L] syD n actuarial principle 精算原则
cD6T 4 actuarial report 精算师报告
S, * Actuarial Society of Hong Kong 香港精算学会
<Rno ; actuarial valuation 精算师估值
Yu`KHvur actuary 精算师
Hy*_4r ad referendum agreement 暂定协议；有待覆核的协定
o)M=; ! ad valorem duty 从价税；按值征税
/`2t$71) ad valorem duty system 从价税制
g.V{CJ*V ad valorem fee 从价费
TA~FP#. ad valorem tariff 从价关税
.*x |TPv{ additional allowance 额外免税额
(Cc !Iw'0M additional amount for unexpired risk 未过期风险的额外款额
d4 r@Gx%BE additional assessable profit 补加应评税利润
nXg:lCI-uu additional assessment 补加评税
Mq#sSBE<K additional commitment 额外承担
z0v|%&IK additional commitment vote 额外承担拨款
_[kZ : # additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CZ~%qPwD w additional dependent parent allowance 供养父母额外免税额
$3 BH82 additional provision 额外拨款
V+Tu{fFF7E additional stamp duty 附加印花税
\nKpJ9! additional tax 补加税罚款；补加税款
6]mFw{6qn1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`yvH0B - adjudged bankrupt 被裁定破产
x,+2k6Wn! adjudicated bankrupt 裁定破产人
)M: pg% adjudication fee 裁定费；评定印花税额手续费；评估契据费
1c2zFBl.& adjudication of bankruptcy 裁定破产；宣告破产
SXJ]()L?[v adjudication of insolvency 裁定无力偿还债务
_P:}]5-| adjusted actual 经调整的实数；调整后的实数
.O1Kwu adjusted current assets 经调整的流动资产；调整后的流动资产
kgQyG[u adjusted figure 经调整的数字；调整后的数额
Ln4zy*v{ adjusted liabilities 经调整的负债；调整后的负债
aOOkC&% adjusted loss 经调整的亏损；调整后的亏损
(H*EZ 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
z+=wql*Eo adjusted profit 经调整的利润；调整后的利润
6z-&Zu7@ adjusted surplus 经调整的盈余额；调整后的盈余额
KJ LC 2, adjusted value 经调整的价值；调整后的价值
4 Gsbcl{ adjustment 调整；修订；理算〔保险〕
B.T|e,g26 adjustment centre 调剂中心
5TB==Fj ? adjustment lag 调整过程的时间差距；调整时差
;LhNz ()b adjustment mechanism 调整机制
Rr!oT?6J? adjustment of loss 亏损调整
^]_5oFRIj adjustment process 调整过程；调整程序
DEFh&n adjustment range 调整幅度
/+p]VHP\ administered exchange rate 受管制汇率
m|%L[h1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
kvoEnwBe_ administration expenses 行政费用
T l%n|pc administration fee 手续费；行政费
FZi'#(y administration in bankruptcy 破产管理
4_i6q u(4 administration order 遗产管理令
1k:s~m?! administrator 管理人；遗产管理人
;Q}pmBkqB administrator of the estate 遗产管理人
N+V_[qr# admission of debt 债项承认书
X *f le admission of proof 接纳债权证明
L*'3f~@Q advance 放贷款项；垫付款项；预支款项；预付款项
8YLS/dN0 w advance account 暂支帐目；预付款帐户
/5s,<
0Kz advance compensation 预付补偿金
Bt?.8H6Y advance from shareholder 股东垫款
JKMcdD?' advance pending reimbursement 预支以待日后付还
`SN?4 ;N0 advanced economy 先进经济体系
>7Y6NAwY advancement 预付；预付财产
l(fStp P advances warrant 垫款令
hj* Fn advancing 贷出
J=OWXL!<a adverse balance 逆差
yClb M5, adverse exchange 逆汇
H"n@=DMLm advertisement addressed to shareholders 在报章刊登的致股东通告
' a6:3* advice for collection 托收通知书
$1ZF k w advice of drawing 提款通知书；汇票通知书
&# w~S~ advice of payment 付款通知
'-? t^@ Advisory Committee [Securities and Futures Commission]
q@6Je(H 谘询委员会〔证券及期货事务监察委员会〕
wfJ["
q Advisory Committee on Diversification 经济多元化谘询委员会
z"*$ . affidavit 誓章；遗产申报誓章
WokQ
X" affidavit of no receipt 述明无收款的誓章
)`V__^ affiliate 联号；联营公司；附属公司
t%'0uB#v1 affiliated company 附属公司；联号；联营公司
E{#Y= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
J nzI-
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1oVjx_I5y African Development Bank [AfDB] 非洲开发银行
L74Sx0nk= after-acquired property 事后取得的财产
#ozQ F~ after-hours dealing 市后交易
L( ni6- after-tax profit 税后盈利；税后利润；税后溢利
Q = !f, agency agreement 代理协议
D,)^l@U P agency expenses 代理机构的开支
I,Z'ed.. agency fee 代理费
`Jrv D Agency Law 《代理法》
;xl_9Ht/ agent 代理人；承销人
n oLb agent of company 公司代理人
>RL|W}tI4 agent's fee 代理人费；经纪费
/U1 jCLR' aggregate 总计；总数；总体数字
J]=2] oI2 aggregate amount 总款额；总额
,TdL-a5 aggregate assets and liabilities 总体资产与负债
>8>}o4Q/X aggregate at constant price 按固定价格计算的总体数字
\@eC^D2 aggregate demand 总需求
o@! !I w aggregate gross position 总持仓量
gvi]#| aggregate limit 总限额
tG"lI/ aggregate of salaries tax 合计薪俸税
50Kv4a" aggregate performance 总体表现；总体业绩
lDd8dT-Q. aggregate supply 总体供应
(!iGQj(m aggregate surplus 总盈余
rQ!X aggregate total 整体总额
p#T^o]+ aggregate value 总值；合计价值
j%Cr)' H? aggregated basis 合计基准
Z?o?"|o aggregated net chargeable income 合计应课税入息实额
IY=CTFQ8lm aggregation 合并计算；合计；总和
~l@-gAyw aggregation of incomes of husband and wife 夫妇入息合并计算
jh*aD=y aggregation of property 财产的总和
~?x
`f + agio 差价；贴水
RE?j)$y?` Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
4t<l9 Ilp Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
AW qc?K@ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
HsQ\xQ"k! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
d mj T$a| 《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》
?xgrr7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
^HM9'*&KJ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B<A=U r agreement for a settlement 授产协议
iO?Sf8yJ: agreement for assignment 转让协议
|x ~<Dc>0* agreement for sale 售卖协议；买卖协议
i( l'f# agreement for sale and purchase 买卖协议
RgQ;f YS agreement for the payment of interest 支付利息协议
x(UOt; agreement for the repayment of money 还款协议
J91O$szA agreement of reinsurance 再保险协议
F]"Hs> Agricultural Bank of China 中国农业银行
lbg^ 2|o~~ air passenger departure tax 飞机乘客离境税
V.8pxD5 s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
zs_^m1t1s airport tax 机场税
,aLdW,<6 alcohol duty 酒精税
0k7kmDW alienation 让与；让渡；转让
KW[Jft alimony 生活费；赡养费
3 IK +&hk All Ordinaries Index [AOI] 所有普通股指数
VSJ08Ngi
all risks 全险；综合险
V,W":&!x All Sales Record for Stock Market 《股票市场成交报告》
B,]:<1l~ Allied Capital Resources Limited 新联财务有限公司
,7{}}l all-items index [Consumer Price Index] 总指数〔消费物价指数〕
B2uLfi$q allocation letter 拨款信件
' +Gy)@c allocation of fund 分配款项；预留款项
U $ bLt allocation of profit 利润分配；溢利分配
|k-IY] 6 allocation warrant 拨款令
:d5f U: allotment 分配；配股
N+[ |"v allotment notice 股份配售通知；配股通知
|,G=k,?_p allotment of shares 股份分配
E+.%9EKU allowable 可获宽免；免税的
6 }>:sr allowable business loss 可扣除的营业亏损
! _|rVg. allowable expenses 可扣税的支出
k\J 6WT allowance 免税额；津贴；备抵；准备金
9 j 6 allowance for debts 债项的免税额
> 10pk allowance for depreciation by wear and tear 耗损折旧免税额
.vbUv3NI allowance for funeral expenses 殡殓费的免税额
p 7YfOUo
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S/ XkxGZ2 allowance for repairs and outgoings 修葺及支出方面的免税额
Gw;[maM!%` allowance to debtor 给债务人的津贴
Q6r!=yOEY alteration of capital 资本更改
OG jeE4 alternate trustee 候补受托人
Q;3 v ]h_ amalgamation 合并
4GY:N6qe ' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
tl uyx ambit of charges 征税范围；收费范围
'[6o(~ * amended valuation 经修订的估值
@fVCGV?' American Commodities Exchange 美国商品交易所
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American Express Bank Limited 美国运通银行
I'NE>!=Q American Stock Exchange 美国证券交易所
;~ >E^0M amortization 摊销
96 &Y amount due from banks 存放银行同业的款项
i7m=V T amount due from banks abroad 存放海外银行同业的款项
+-|D$@8S amount due from holding companies 控股公司欠款
\40d? N#D amount due from local banks 存放本港银行同业的款项
M]Y72K^ amount due to banks 银行同业的存款
6}RRrYL7I amount due to banks abroad 海外银行同业的存款
%ys -y?r amount due to holding companies 控股公司存款
pNHO;N[& amount due to local banks 本港银行同业的存款
>^ E amount due to outport banks 外埠银行同业的存款
kr_!AW<.tz amount for note issue 发行纸币的款额
``:AF: amount of bond 担保契据的款额
i~k9s amount of consideration 代价款额
N` DLIv8i; amount of contribution 供款数额
# xopJa Y amount of indebtedness 负债款额
?B& @
amount of principal of the loan 贷款本金额
MZ8jL,a^ amount of rates chargeable 应征差饷数额
S4jt*]w5b amount of share capital 股本额
l^F%fIRp) amount of sums assured 承保款额
Px >Gc:!> amount of variation 变动幅度
J0 1Y%W amount of vote 拨款数额
#e!4njdM amount payable 应付款额
x 7;Zwd amount receivable 应收款额
y,*>+xk, Amsterdam Stock Exchange 阿姆斯特丹证券交易所
bYKyR}e analysis 分析
W:8*Z8?7 ancillary risk 附属风险
{\ ?zqIM annual account 周年帐目；周年帐目报表；年度决算；年结
B~0L'8WzW annual accounting date 年结日期
4+V+SD annual allowance 每年免税额；年积金；年度津贴；年津
%>cl0W3x annual balance 年度余额
8% $ Vj annual disposable income 每年可动用收入
WB=pR C@ annual estimates 周年预算
C y b-}l annual fee 年费
g 3 6\%L annual general meeting 周年大会
vlD!YNy annual growth rate 年增率；每年增长率
4<['%7U_[ annual long-term supplement 长期个案每年补助金
yvgn}F{} annual pensionable emolument 可供计算退休金的年薪
E f1R?< annual report 年报
\xH#X=J Annual Report on the Consumer Price Index 《消费物价指数年报》
"\'g2|A annual return 周年报表；周年申报表；每年报税表格
r/![ohrEB Annual Return Rules 《周年报表规则》
-,;Iob56! annual review of consumer prices 每年消费物价回顾
1 D0_k annual roll-forward basis 逐年延展方式
#>|l"1 annual salary 年薪
WJ{hta annual statement 年度报表；年度决算表
U[ $KQEJYj Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
x=> +.'K annuitant 年金受益人
">n38:?R annuity 年金
[U ]ouh) annuity contract 年金合约
vFK&63 annuity on human life 人寿年金
7 H-,:8 antecedent debt 先前的债项
P~)ndaQ ante-dated cheque 倒填日期支票
#L{+V ?
anticipated expenditure 预期开支
.Z!!x anticipated net profit 预期纯利
m}) q8b!S anticipated revenue 预期收入
%G<!&E!0h anti-inflation measure 反通货膨胀措施
Sv7_-#SW<( anti-inflationary stance 反通货膨胀立场
QL>G-Rp apparent deficit 表面赤字
_)7dy2%{q apparent financial solvency 表面偿债能力
s7FJJT n apparent partner 表面合伙人
N
F[v/S application for personal assessment 个人入息课税申请书
JeR8Mb application of fund 资金应用
s_=/p5\ application to release as liquidator and to destruct the books of accounts and documents
~=Y <B/ 申请免除清盘人职务及毁灭帐簿与文件
ICD(#m appointed actuary 委任精算师
{ QTrH-C appointed auditor 委任核数师；委任审计师
:%dIX}F appointed trustee 委任的受托人
>b |TaQ appointer 委任人
!9!kb apportioned pro rata 按比例分摊
-}lc M ZY apportionment 分配；分摊
/` 3^?zlu" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'8NKrI apportionment formula 分摊方程式
1@nGD<,. apportionment of estate duty 遗产税的分摊
%`%xD>![ appraisal 估价；评估
O ?8^I< appreciable growth 可观增长
{(7D=\eU appreciable impact 显着影响
oRM,_ appreciable increase 可观增长
fb5]ee c appreciation 增值；升值
7L[HtwI appreciation against other currencies 相对其他货币升值
\8uPHf_ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6?/$K{AI appreciation tax 增值税
<By R! Y appropriation 拨款；拨用；拨付
62B` Z5j# appropriation account 拨款帐目
Phsdn`, Appropriation Bill 拨款法案
5q`d=L, appropriation-in-aid system 补助拨款办法
p_$03q>oQ approved assets 核准资产
X51 7PT8O approved basket stock 认可一篮子证券
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GE1 approved budget 核准预算
f:k3j} & approved charitable donation 认可慈善捐款
w#Y <~W& approved charitable institution 认可慈善机构
g1Q^x/ approved currency 核准货币；认可货币
G4Zs(:a approved estimates 核准预算
!8"516!d|p approved estimates of expenditure 核准开支预算
1NO<K` approved overseas insurer 核准海外保险人
ExDH@Lb approved overseas trust company 核准海外信托公司
Jy 'ge4]3 approved pooled investment fund 核准汇集投资基金
\o^M ,yI approved provident fund scheme 认可公积金计划
eH2.,wY1 approved provision 核准拨款
%d+:0.+`n approved redeemable share 核准可赎回股份
_/"m0 /, approved regional stock 认可地区性证券
?-,v0# approved retirement scheme 认可退休金计划
k;p:P ?s5Y approved subordinated loan 核准附属贷款
H1uNlPT arbitrage 套戥；套汇；套利
MOJ-q3H^W arbitrageur 套戥者；套汇者
6&=xu|M<x= arbitrary amount 临时款项
]@o p arrangement 措施；安排；协定
(9h{7<wD` arrears 欠款
Aa;R_Jz arrears of pay 欠付薪酬
VT1W#@`e- arrears of revenue 逾期未收税款；逾期未收的帐项
q P@4KH} e articles of association 组织章程；组织细则；组织章程细则
DJeP ] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
oJK]oVX9i ascertainment of profit 确定利润
H#8]Lb@@: "Asia Clear" “亚洲结算系统”
WigC' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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.gQo' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
tvptaw A. Asian Development Fund [ADF] 亚洲发展基金
&oe vgG Asian dollar bond 亚洲美元债券
M:OY8=V Asian dollar market 亚洲美元市场
.J3lo: Asian dollar rate 亚洲美元利率
>9D=PnHnD Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
or/Y"\-! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
x%ZjGDF m asked price 沽盘；喊价；索价；卖方报价
xW{_c[oA assessable income 应评税入息
b0]y$ *{j assessable loss 应评税亏损
w%cd $"EH assessable profit 应评税利润
__ ""!Yz assessable value 应评税值
4J2NI FZ assessed profit 估定利润
xaWd \]UF assessed value 经评估价值
4E:HO\ assessment 评税；评定；估价；评税单
]yN]^% PYH assessment number 评税编号；估价编号
5t R<aIf assessment of additional tax 补加税评税
6a PZW assessment of performance 业绩评估；实绩评价
F ]\4< Assessor 评税主任
^;GJ7y&,d asset price bubbles 资产价格泡沫
\;p5Pagx0- asset-backed securities 具资产保证的证券
&|xN=U/ assets accretion 资产增值
0@1AH< assets and liabilities 资产与负债
q@P5c assets betterment statement 资产递增表；资产改进表
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/J assets lending 实物放款；有抵押贷款
Wx~ 0_P assets of the company passing on the death 死者去世时转移的公司资产
uk_?2?>-5 assets pledged as security for liabilities 用作负债抵押的资产
\`r5tQ r assets portfolio 资产投资组合
BCF- lrZ & assets price 资产价格
gNl@T assets quality 资产质素
gOa'o< assets realization 资产变现
PdJtJqA8h\ assets refinancing arrangement 资产再集资安排
}:YS$'by assets securitization 资产证券化
4~4PZ assets situated outside Hong Kong 在香港以外地方的资产
Z~$=V:EA? assets stripping 削减资产；拆卖资产
F<X)eO]tk assets value 资产值
nJ.p PzH2g assignee 承让人
InMeD[*^ assignment 转让；转让书；转让契
D qrS5!C assignment of interest 权益转让
di`Ql._M assignment of letters patent and trade mark 专利证书及商标转让
oddS~lW assignment of property 物业转让；物业转让书
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{u assignment right 转让权
{hK$6bD 3^ assignor 转让人
:*#A JV) associate 有联系的人；有关连人士；相联者；合伙人；联系人
2|(J<H Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
GDP@M)~6* associate member 附属会员
1=O Xi!G associated body corporate 相联法人团体
_S/bwPj|~y associated company 相联公司；联属公司
/iNCb&[ associated corporation 相联法团
z?_c:]D Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(L8H.|. 公认会计师公会〔英国〕
W'rft@J$ Association of Futures Exchange Brokers 香港期货经纪协会
w H~Q4)#=o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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(BP| association of underwriters 承保人组织
J@(=#z8xS assumption of control 接管
A/%K= H? assurance 担保；保险；转易；转易书
c[?S}u|[' assurance of interest 权益的转易
n K1XJp at 19XX price 按一九ＸＸ年价格计算
l%.3hId- at a discount 按赔价计算；按贴水价格计算；打折扣
}m/aigA[1 at a premium 按溢价计算；按升水价格计算
9*RfOdnNe at call 通知付款；按通知
=(K;z9O R at constant market price 按固定市价计算
L{E pkay,{ at constant price 按固定价格计算
tTe\#o` at cost 按成本计算
&CF74AN# at current market price 按当时市价计算；按现时市价计算
cysYjuI i at current price 按当时价格计算；按现时价格计算
F4>}mIA at factor cost 按要素成本计算；按生产要素成本计算
ItHKpTe r at money-of-the-day price 按付款当日价格计算
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BQ#OE at or better 按指定或较佳价位〔买卖指令〕
^o,Hu# at par 按面值计算；平价
eI; %/6# at sight 见票即付
gvYa&N at the close 按收市盘
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w:Q J~,s at the opening 按开市盘
[oKc<o7)~" attestation 见证；见证条款
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uU,7 <o at-the-money option 平价期权
,d<wEB?\` attorney 受权人；受托代表人
3\|e8(bc attornment 新拥有人承认书
/"tVOv# attributable profit 可归属利润
$}2m%$vJO attributable share value 可归属股份价值
o5mt7/5[i Auckland Stock Exchange 奥克兰证券交易所
.? CDWbzq auction 拍卖
"T?% 4^:g auctioneer 拍卖商
cIK-VmO audit 审计；核数
7EOn4I2@[ Audit Commission 审计署
q0 jzng Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
C0z E<fl 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〕
<a2t"rc audit review 帐目审查
D$;mur' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
j\f;zb? F audited account 审计帐目；经审计的帐目
ik_Ll| audited annual account 经审计的周年帐目
5G'X\iR audited balance sheet 经审计的资产负债表
^4x(a& auditor 核数师；核数主任；审计师
*bDuRr?v9 auditor's certificate 核数师证明书；审计师证明书
#?YQ&o~ gZ auditor's report 核数师报告；审计师报告
&`Q0&8d5 Aussie bond 澳元债券
}7+G'=XI/ austerity budget 紧缩预算
i>_V?OT#5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+*a:\b" fx Australia All Ordinaries Index 澳洲所有普通股票指数
z(i B$;M Australian Dollar [AUD] 澳元
\evK.i*KfA Australian Options Market 澳大利亚期权市场
nORm7sa9 Australian Securities Commission 澳洲证券事务监察委员会
XB UO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M/ :kh,3 Australian Stock Exchange 澳大利亚证券交易所
{6~v oVkj Austrian Schilling [ATS] 奥地利先令
E@ hvO% authentication 认证；鉴证
<w+K$WE { authority to purchase 委托购买证；委购书
fxXZ^#2wX authorization 认可；核准；授权；授权书
^;$a_eR authorization by direction 指示授权
)MHvu k:I) authorization by instruction 指令授权
/h Op>| authorization by warrant 令状授权
7ml, authorization of unit trust 单位信托的认可
? Sj,HLo@U authorized agent 指定代理人
IX']s;b authorized capital 法定资本
D&0*+6j(( authorized clerk 出市员
k+'Rh'> authorized dealer 认可交易商
YDyOhv authorized financial institution 认可财务机构
|s+[489g'6 authorized fund 认可基金
8k2pr v^ authorized fund house 获授权的基金公司；认可基金公司
zIf/j k authorized institution 认可机构
J1YP-: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
,m{Zn"?kS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]L^X}[SH authorized insurer 获授权保险人；获认可承保人
l131^48U authorized investment 特准投资项目
~ULuX"n authorized person 获授权人
=<y$5"| authorized representative 获授权代表
mNc ( authorized share capital 法定股本
",(-AU!a)h automated quotation system 自动报价系统
VzA~w` $d Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;<Oe\ X 自动交易系统〔香港期货交易所有限公司〕
{kD|8["Ie' automatic adjustment mechanism 自动调整机制
R}8!~Ma `| automatic adjustment system 自动调整系统
m!e r "0 Automatic Clearing House 自动票据交换所
&7,Kv0 j} automatic exchange rates accumulation system 自动化汇率累集系统
CSRcTxH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=7e~L 3 K automatic teller machine [ATM] 自动柜员机
uwsGtgd& autopay 自动转帐
Z`o}xV available assets 可用资产
[~` ;
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A 7 'dD$9 available profit 可用利润
J )oa:Q Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
cT`x,2 average 平均；平均数；海损
(zwxrOS average basic salary 平均基本薪金
D@rOX (m average consumer expenditure 平均消费开支；一般消费开支
8&qCH>Cf average cost 平均成本
t(?m!Z?tb average cost of land production 增辟土地平均成本
]QJLES average daily turnover 平均每日成交额
L}P<iB average daily wage rate 平均每日工资率
|F-_YR average expenditure pattern 平均开支模式
[a53H$`\5 average growth rate 平均增长率
UN'hnqC average net fixed assets 固定资产平均净值
CtTG`)"| average of relatives 相对价格平均数
?9 mFI (r~ average price 平均价格
1t+]r:{ average propensity to consume 平均消费倾向；一般消费倾向
oil s;*q average propensity to save 平均储蓄倾向；一般储蓄倾向
R{NmWj['Mg average rate 平均率
'C]zB'H= average revenue 平均收入；平均收益
_&D I_'5q+ average stock 平均库存；平均存货
c|X. &<lX average yearly rent 平均年租
MlkTrKdGi avoidance of double taxation 避免双重课税
AA;\7;k{ avoidance of tax 避税
