A:
L(`^T` A share Ａ股；甲类股份
DcSL f4A abatement of tax 减税；减扣免税额
7 g ABN AMRO Bank N.V. 荷兰银行
m?;)C~[ above-the-line expenditure 线上项目支出；经常预算支出
o%M~Q<wf above-the-line receipt 线上项目收入；经常预算收入
baR{ ABSA Asia Limited 南非联合亚洲有限公司
0Hff/~J absolute change 绝对数值变更
H",yVD absolute expenditure 实际开支
73Mh65 absolute guideline figure 绝对准则数字
x:xKlPGd absolute interest 绝对权益
Ad@))o2 absolute order of discharge 绝对破产解除令
F8_pwJUpf- absolute profit margin 绝对利润幅度
^._)HM absolute value 实值；绝对值
~UK)
p;| absolutely vested interest 绝对既得权益
fR6ot#b absorbed cost 已吸收成本；已分摊成本
HQt=.#GW absorption 吸收；分摊；合并
M (b'4 absorption rate 吸收率；摊配率；分摊率
B xG0vJN | ACB Finance Limited 亚洲商业财务有限公司
aNn < NW acceptable form of reciprocity 合理的互惠条件
nLto=tNUO acceptable rate 适当利率；适当汇率
gWy 2$) acceptance agreement 承兑协议
87~. |nu acceptance for honour 参加承兑
]hF [f|V acceptor 承兑人；接受人；受票人
Bwb3@v NA acceptor for honour 参加承兑人
%L/Wc,My accident insurance 意外保险
ppb]RN|) Accident Insurance Association of Hong Kong 香港意外保险公会
k L*Q}) accident insurance scheme 意外保险计划
S;+bQ. accident year basis 意外年度基准
*N\U{)b\ accommodation 通融；贷款
Vfg144FG' accommodation bill 通融票据；空头票据
;lW0p8 accommodation party 汇票代发人
0e q> account balance 帐户余额；帐户结余
9S=9m[#y' account book 帐簿
hS*3yCE"8 account collected in advance 预收款项
K+ ufcct account current book 往来帐簿
Y<w2_ +( account of after-acquired property 事后取得的财产报告
nHD4J;l account of defaulter 拖欠帐目
F3H)B: account payable 应付帐款
pA(@gisg account payee only [A/C payee only] 只可转帐；存入收款人帐户
hP3I_I[qF} account receivable 应收帐款
5{,/m"- account receivable report 应收帐款报表
zhHQJcQ. account statement 结单；帐单；会计财务报表
W
qci51y># account title 帐户名称；会计科目
)P:TVe9` accountant's report 会计师报告
u6t.$a!5 Accountant's Report Rules 会计师报告规则
#96E^%:zL accounting and auditing procedure 会计与审计程序；会计与核数程序
ecA0z
c~ Accounting Arrangements 《会计安排》
^:{l~~9iKp accounting basis 会计基础
jBI V Z!X accounting by Official Receiver 破产管理署署长呈交的帐目
w^G<]S {l Accounting Circular 《会计通告》
-M%n<,XN0 accounting class 会计类别
Pk~P accounting date 记帐日期；会计结算日期
qZKU=HM accounting for money 款项核算
'V 1QuSd Accounting Officer 会计主任
],qG!,V accounting period 会计报告期；会计期
hJhdHy=U accounting policy 会计政策；会计方针
FK @rZP accounting practice 会计惯例
?*[t'D9f- accounting principle 会计准则
wd. .{j0& accounting record 会计记录
#`y7L4V*o accounting report 会计报告
6dC!&leNi Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9p2 "5x Accounting Society of China 中国会计学会
[5 a`$yaQ accounting statement 会计报表
j,EE`g& accounting system 会计制度；会计系统
sKn>K/4JZ accounting transaction 会计事项；帐务交易
:E4i@ O7% accounting treatment 会计处理
cU%#oEMf< accounting year 会计年度
sw{EV0&>m accretion 增值；添加
` 5[VO accrual 应计项目；应累算数目
^L]+e accrual basis 应计制；权责发生制
?v8RY,Q30 accrual basis accounting 应计制会计；权责发生制会计
~}8 3\LI} accrue 应累算；应计
#^!oP$>1 accrued benefit 应累算利益
RX?Nv4- accrued charges 应计费用
*|_u~v:)|5 accrued cumulative preference share dividend 应累算的累积优先股股息
9e=F accrued expenses 应累算费用
fJc,KZy accrued interest payable 应付利息；应计未付利息
Gp; [WY\ accrued interest receivable 应收利息；应计未收利息
il5WLi;{ accrued right 累算权益
kl3#& >e accruing profit 应累算的利润
dE/Vl/ : accumulated fiscal reserve 累积财政储备
kj@#oLd% accumulated profit 累积利润；滚存溢利
Qs# v/r accumulated reserve 累积储备
Z0b1E accumulation of surplus income 累积收益盈余
'(^p$=3|@D acquired assets 既得资产
#mx;t3ja7 acquisition 收购；购置；取得
>hB]T% ' acquisition cost 购置成本
" o;l8$)VL acquisition expenses 购置费用
X*$ 7g; acquisition of 100% interest 收购全部股权
2$qeNy acquisition of control 取得控制权
j(/"}d3osm acquisition of fixed assets 购置固定资产
RTLu]Bry acquisition of shell “买壳”
`!!A;G7Qg acquisition price 收购价
dL 6sb;7R act of God 天灾
d/P$q MD acting partner 执事合伙人
UO<uG#FB active market 买卖活跃的市场；交投畅旺的市场；旺市
0<!kGL5 active partner 积极参与的合伙人
s:I^AL5 active trading 交投活跃
-uy}]s5Qu actual circulation 实际流通
yq6!8OkF actual cost 实际成本
!Q cgTW)T actual expenditure 实际开支；实际支出
lS XhHy actual income 实际入息；实际收入；实际收益
}! zjj\g^ actual market 现货市场
XR P/E_4 actual price 现货价；实际价格
a ^4(7 actual profit 实际利润
F_YZV)q!W actual quotation 实盘；实际价位；实际报价
JXUO?9 actual year basis 按实际年度计算
hl6al:Y actuals 实货
2=F_<Jh|+ actuarial investigation 精算调查
I?bL4u$\ actuarial principle 精算原则
%b@>riR(y actuarial report 精算师报告
LO# { Actuarial Society of Hong Kong 香港精算学会
rLh490@ actuarial valuation 精算师估值
,_\h)R_ actuary 精算师
"pMXTRb ad referendum agreement 暂定协议；有待覆核的协定
l a|#SS95 ad valorem duty 从价税；按值征税
u+ 8_et5T ad valorem duty system 从价税制
3,N7 Nfe ad valorem fee 从价费
>tib21* ad valorem tariff 从价关税
wT*`Od8w additional allowance 额外免税额
K# _plpr additional amount for unexpired risk 未过期风险的额外款额
C[gSiL
additional assessable profit 补加应评税利润
YJ rK oK} additional assessment 补加评税
8 '`&f & additional commitment 额外承担
HAGWA2wQ additional commitment vote 额外承担拨款
b cz<t) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O!Mm~@Mo A additional dependent parent allowance 供养父母额外免税额
xv4nYm9 additional provision 额外拨款
z)Qy Q additional stamp duty 附加印花税
i,;Q additional tax 补加税罚款；补加税款
}Z0)FU + Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
e<iTU?eJM adjudged bankrupt 被裁定破产
0A5xG& adjudicated bankrupt 裁定破产人
"=4=Q\0PT adjudication fee 裁定费；评定印花税额手续费；评估契据费
'DntZK adjudication of bankruptcy 裁定破产；宣告破产
0v Qkm< adjudication of insolvency 裁定无力偿还债务
"]zq<LmX adjusted actual 经调整的实数；调整后的实数
D=9x/ ) *G adjusted current assets 经调整的流动资产；调整后的流动资产
,!sAr;Rk` adjusted figure 经调整的数字；调整后的数额
]r|.\}2Y7 adjusted liabilities 经调整的负债；调整后的负债
.!)7x3| $[ adjusted loss 经调整的亏损；调整后的亏损
\f /<# ' adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
6"&&s adjusted profit 经调整的利润；调整后的利润
\Cx3^
i X adjusted surplus 经调整的盈余额；调整后的盈余额
->8n.!F} adjusted value 经调整的价值；调整后的价值
k E6\G}zj adjustment 调整；修订；理算〔保险〕
g\ <Lb adjustment centre 调剂中心
^9 cqT2:t adjustment lag 调整过程的时间差距；调整时差
UT[KwM{y adjustment mechanism 调整机制
JhB {aW> adjustment of loss 亏损调整
{o z04KGsH adjustment process 调整过程；调整程序
v oC<
/}E adjustment range 调整幅度
Ij#%Qu administered exchange rate 受管制汇率
Pw$'TE} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
r8Gq\ ^ administration expenses 行政费用
6"ZQN) 7 administration fee 手续费；行政费
1<bSH n9 administration in bankruptcy 破产管理
&^&k]JBaV administration order 遗产管理令
<@;e N& administrator 管理人；遗产管理人
jU BlIVl] administrator of the estate 遗产管理人
H26 j]kY admission of debt 债项承认书
x%cKTpDh! admission of proof 接纳债权证明
%pTbJaM\U advance 放贷款项；垫付款项；预支款项；预付款项
0FEb[+N advance account 暂支帐目；预付款帐户
QbOm JQ advance compensation 预付补偿金
QD\S E advance from shareholder 股东垫款
6@Eip[e advance pending reimbursement 预支以待日后付还
.z+QyNc: advanced economy 先进经济体系
Dk ]Y\: advancement 预付；预付财产
-#)xe W.d advances warrant 垫款令
p9l&K/ advancing 贷出
n- H0cm adverse balance 逆差
H3 `%#wQ0j adverse exchange 逆汇
L6l~!bEc advertisement addressed to shareholders 在报章刊登的致股东通告
!H?#~{
W} advice for collection 托收通知书
jZm1.{[> advice of drawing 提款通知书；汇票通知书
li/O&@ g` advice of payment 付款通知
{/#?n[" Advisory Committee [Securities and Futures Commission]
;'= !Fv 谘询委员会〔证券及期货事务监察委员会〕
?P"ht Advisory Committee on Diversification 经济多元化谘询委员会
dzbzZ@y affidavit 誓章；遗产申报誓章
D5AKOM!` affidavit of no receipt 述明无收款的誓章
Y*J`W f(w affiliate 联号；联营公司；附属公司
T* A_F
[ affiliated company 附属公司；联号；联营公司
27,WP-qie affirmation [estate duty] 非宗教式宣誓〔遗产税〕
U
R@'J@V#: affordability 负担能力
-*?a*q/#nQ African Development Bank [AfDB] 非洲开发银行
,$}v_-:[l after-acquired property 事后取得的财产
$lV0TCgba8 after-hours dealing 市后交易
u\=Nu4)Z
F after-tax profit 税后盈利；税后利润；税后溢利
7 F+w o agency agreement 代理协议
= @ph agency expenses 代理机构的开支
TioI$?l>W( agency fee 代理费
N'2u`br4KP Agency Law 《代理法》
fa<83<.D agent 代理人；承销人
+ T UtVG agent of company 公司代理人
!^`ZHJ-3>; agent's fee 代理人费；经纪费
/*D]4AK aggregate 总计；总数；总体数字
2psI\7UjA] aggregate amount 总款额；总额
m$[ \(Z(/ aggregate assets and liabilities 总体资产与负债
Fnll&TF aggregate at constant price 按固定价格计算的总体数字
|q5\1}@: aggregate demand 总需求
CXA) Zl5# aggregate gross position 总持仓量
fyQAQZT aggregate limit 总限额
=>ph \ aggregate of salaries tax 合计薪俸税
!7 *X{D v aggregate performance 总体表现；总体业绩
4fpz;2% aggregate supply 总体供应
#( X4M{I aggregate surplus 总盈余
z,DEBRT+ aggregate total 整体总额
0>E ` 9| aggregate value 总值；合计价值
WOgbz&S?J aggregated basis 合计基准
v\\Z[,dK aggregated net chargeable income 合计应课税入息实额
]9A9q<lZ aggregation 合并计算；合计；总和
]^aece
t aggregation of incomes of husband and wife 夫妇入息合并计算
-V4@BKI8 aggregation of property 财产的总和
O \lt!p3F agio 差价；贴水
q[dls_ 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》
chfj|Ce]x Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
w6#hsRq[C 《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》
i ]F,Y;&| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Z;??j+`Eo 《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》
:LcR<>LZ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
i~l0XjQb s 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Lxd* W2$3_ agreement for a settlement 授产协议
{f3T !e{ agreement for assignment 转让协议
lBPZB% agreement for sale 售卖协议；买卖协议
jF-z? agreement for sale and purchase 买卖协议
5 QM u=/ agreement for the payment of interest 支付利息协议
| L fH,6 agreement for the repayment of money 还款协议
H;IG\k6C agreement of reinsurance 再保险协议
{\lu; b! Agricultural Bank of China 中国农业银行
O`|'2x{[O air passenger departure tax 飞机乘客离境税
vco:6Ab $ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)v
['p airport tax 机场税
u CUQxFp alcohol duty 酒精税
?~u"w OH' alienation 让与；让渡；转让
C Q3; NY=o alimony 生活费；赡养费
s*(Y<Ap7d All Ordinaries Index [AOI] 所有普通股指数
4MIL# 1s all risks 全险；综合险
SV8rZWJ All Sales Record for Stock Market 《股票市场成交报告》
M}M. Allied Capital Resources Limited 新联财务有限公司
PTL 52+}/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
X3RpJ#m" ' allocation letter 拨款信件
}bix+ /] allocation of fund 分配款项；预留款项
FV:{lC{h~ allocation of profit 利润分配；溢利分配
LFg<j1Gk` allocation warrant 拨款令
Pme`UcE3H allotment 分配；配股
_=4Dh/Dv allotment notice 股份配售通知；配股通知
rq2XFSXn allotment of shares 股份分配
o.Q |%&1 allowable 可获宽免；免税的
p,ZubR J " allowable business loss 可扣除的营业亏损
l+YpRx/T\ allowable expenses 可扣税的支出
7nIg 3s% allowance 免税额；津贴；备抵；准备金
w 7=Y_ allowance for debts 债项的免税额
3 7 M7bB0 allowance for depreciation by wear and tear 耗损折旧免税额
JJ7-$h'0q allowance for funeral expenses 殡殓费的免税额
QD / | zi allowance for inflation 为通货膨胀而预留的款项；通胀准备金
p~=%CG^5 allowance for repairs and outgoings 修葺及支出方面的免税额
8(uxz84ce allowance to debtor 给债务人的津贴
n;O
3.2 alteration of capital 资本更改
PO |p53 alternate trustee 候补受托人
m}F1sRkdQ amalgamation 合并
p?8> 9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
y>Nlj%XH ambit of charges 征税范围；收费范围
. KRh59yg amended valuation 经修订的估值
D~2,0K American Commodities Exchange 美国商品交易所
n6ud;jN| American Express Bank Limited 美国运通银行
G 7zfyw}W American Stock Exchange 美国证券交易所
C "hc.A&4 amortization 摊销
gKS^-X{x
amount due from banks 存放银行同业的款项
tTQ>pg1{qh amount due from banks abroad 存放海外银行同业的款项
PjRKYa_U amount due from holding companies 控股公司欠款
3tOnALv amount due from local banks 存放本港银行同业的款项
QE-t v00 amount due to banks 银行同业的存款
l2n>Wce9 amount due to banks abroad 海外银行同业的存款
CEI#x~Oq amount due to holding companies 控股公司存款
0]i#1Si~@ amount due to local banks 本港银行同业的存款
a)`h*P5@ amount due to outport banks 外埠银行同业的存款
.Jou09+ amount for note issue 发行纸币的款额
\N/T^, amount of bond 担保契据的款额
=\oNu&Q^ amount of consideration 代价款额
&/a/V amount of contribution 供款数额
V&\ZqgDF amount of indebtedness 负债款额
6,cyi|s amount of principal of the loan 贷款本金额
w3,QT}W vY amount of rates chargeable 应征差饷数额
PksHq77 amount of share capital 股本额
c3K(mM: amount of sums assured 承保款额
E/5w
H/ amount of variation 变动幅度
T[ mTA>d amount of vote 拨款数额
9J l9\y9 amount payable 应付款额
G0a UZCw amount receivable 应收款额
|urohua Amsterdam Stock Exchange 阿姆斯特丹证券交易所
dR $@vDm analysis 分析
c$ 1ez ancillary risk 附属风险
& 8~U&g6C annual account 周年帐目；周年帐目报表；年度决算；年结
sA}=o.\j: annual accounting date 年结日期
MIi:\m5 annual allowance 每年免税额；年积金；年度津贴；年津
Yckl,g_ annual balance 年度余额
srg#<oH|{c annual disposable income 每年可动用收入
~#(bX]+A annual estimates 周年预算
P#76ehR]K annual fee 年费
shP,-Vs # annual general meeting 周年大会
5 _] i==M annual growth rate 年增率；每年增长率
ydoCoD
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K$f~Fft annual pensionable emolument 可供计算退休金的年薪
ob-be2EysH annual report 年报
`? `\!uP" Annual Report on the Consumer Price Index 《消费物价指数年报》
97<Y.
0 annual return 周年报表；周年申报表；每年报税表格
w[]7{ D]; Annual Return Rules 《周年报表规则》
+ O\6p annual review of consumer prices 每年消费物价回顾
U_oMR$/Z annual roll-forward basis 逐年延展方式
' 71D:%p annual salary 年薪
qItj`F)d annual statement 年度报表；年度决算表
b\6w [52m 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
MUVp8! *@ annuitant 年金受益人
< qv:7@ annuity 年金
M62V NYt annuity contract 年金合约
E-Cj^#OY|N annuity on human life 人寿年金
>/evL
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) ~ C)4 ante-dated cheque 倒填日期支票
Sh{odrMj* anticipated expenditure 预期开支
|)GE7y0Q anticipated net profit 预期纯利
cl1 4FrpYu anticipated revenue 预期收入
?XW+&!ar anti-inflation measure 反通货膨胀措施
2nOQ48ha T anti-inflationary stance 反通货膨胀立场
Rw Y)
O5 apparent deficit 表面赤字
]Alu~ Dw apparent financial solvency 表面偿债能力
# Wh"_zpM+ apparent partner 表面合伙人
rK)%n!Z application for personal assessment 个人入息课税申请书
S(/@.gI:f application of fund 资金应用
#WfJz}P,! application to release as liquidator and to destruct the books of accounts and documents
$+V{2k4X, 申请免除清盘人职务及毁灭帐簿与文件
sF(U?)48 appointed actuary 委任精算师
K;S&91V)= appointed auditor 委任核数师；委任审计师
$6ITa }o appointed trustee 委任的受托人
K Rm4r appointer 委任人
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~Og@ apportioned pro rata 按比例分摊
[wI yW/+ apportionment 分配；分摊
WYI? M Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
NoiU5 pP apportionment formula 分摊方程式
1~ZDHfd5 apportionment of estate duty 遗产税的分摊
rpy`Wz/[ appraisal 估价；评估
S E%i@} appreciable growth 可观增长
,!bOzth2>K appreciable impact 显着影响
iTxn appreciable increase 可观增长
xR;Xx; appreciation 增值；升值
:'.-*Ew appreciation against other currencies 相对其他货币升值
ka" jv"z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.8fOc.h8h appreciation tax 增值税
O `rrg~6# appropriation 拨款；拨用；拨付
\/{qE hP appropriation account 拨款帐目
pOw4H67 Appropriation Bill 拨款法案
}]tSWVb* appropriation-in-aid system 补助拨款办法
{s _0[> approved assets 核准资产
b!_l(2 approved basket stock 认可一篮子证券
d p_J*8 approved budget 核准预算
oLB pG1Va approved charitable donation 认可慈善捐款
5%,n[qj4IT approved charitable institution 认可慈善机构
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l; approved currency 核准货币；认可货币
}RW4 approved estimates 核准预算
BOfO$J} approved estimates of expenditure 核准开支预算
YHCXVu<.b approved overseas insurer 核准海外保险人
y 0M&Bh approved overseas trust company 核准海外信托公司
0D 0 #*J approved pooled investment fund 核准汇集投资基金
<6- (a;T!7 approved provident fund scheme 认可公积金计划
,cgC_ % approved provision 核准拨款
@AVx4,!>[ approved redeemable share 核准可赎回股份
VJuPC approved regional stock 认可地区性证券
T 73saeN approved retirement scheme 认可退休金计划
[y>Q3UqN approved subordinated loan 核准附属贷款
/rJvw arbitrage 套戥；套汇；套利
9.PY4 9| arbitrageur 套戥者；套汇者
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] arbitrary amount 临时款项
$3"0w arrangement 措施；安排；协定
QDxL y aL arrears 欠款
d v@6wp: arrears of pay 欠付薪酬
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i^+ arrears of revenue 逾期未收税款；逾期未收的帐项
7|6 5;jm+ articles of association 组织章程；组织细则；组织章程细则
l m-ubzJN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
O(WFj mHx ascertainment of profit 确定利润
_Bc B@a "Asia Clear" “亚洲结算系统”
OJkPl Dym Asia Commercial Bank Ltd. 亚洲商业银行有限公司
z,/dYvT< Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6o6!O l Asian Development Fund [ADF] 亚洲发展基金
h-!( O^M Asian dollar bond 亚洲美元债券
eYR/kZ %< Asian dollar market 亚洲美元市场
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Asian dollar rate 亚洲美元利率
1 &wZJP = Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0nhsjN}v Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
-YS n 3= asked price 沽盘；喊价；索价；卖方报价
+$8hTi, assessable income 应评税入息
5 nf|CQH6? assessable loss 应评税亏损
0@3g'TGl assessable profit 应评税利润
-c|O !Lc- assessable value 应评税值
\^':(Gu4o assessed profit 估定利润
7+ =j]+ O assessed value 经评估价值
MS, H12h assessment 评税；评定；估价；评税单
bYG}CO assessment number 评税编号；估价编号
yHT}rRS8 assessment of additional tax 补加税评税
tk_y~-xz assessment of performance 业绩评估；实绩评价
o&I 0*~ sN Assessor 评税主任
y]c x}9~ asset price bubbles 资产价格泡沫
}qb z &%R asset-backed securities 具资产保证的证券
s?OGB} assets accretion 资产增值
F"B! r -J assets and liabilities 资产与负债
? Vt$ assets betterment statement 资产递增表；资产改进表
etGquW. assets lending 实物放款；有抵押贷款
?V*>4A assets of the company passing on the death 死者去世时转移的公司资产
MV=.(Zs assets pledged as security for liabilities 用作负债抵押的资产
5dYIL ` assets portfolio 资产投资组合
u%ih 7v!r\ assets price 资产价格
<&W3\/xx assets quality 资产质素
S2j7(T;~YB assets realization 资产变现
iAup',AZg assets refinancing arrangement 资产再集资安排
[iL2c= _ assets securitization 资产证券化
y0A2{'w assets situated outside Hong Kong 在香港以外地方的资产
Z AZQFr'* assets stripping 削减资产；拆卖资产
B[b 'OtH assets value 资产值
i?*&1i@ assignee 承让人
2LD4f[a; assignment 转让；转让书；转让契
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e;F@o3 assignment of interest 权益转让
j-yD;N assignment of letters patent and trade mark 专利证书及商标转让
MZL~ IX assignment of property 物业转让；物业转让书
/<|J \G21 assignment right 转让权
mc9 $" assignor 转让人
<-FZ-asem associate 有联系的人；有关连人士；相联者；合伙人；联系人
kC LeHH|K Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
j|+B| associate member 附属会员
? &/9b)c S associated body corporate 相联法人团体
aY3kww` associated company 相联公司；联属公司
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BD.9A associated corporation 相联法团
:5@7z9 > Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w8> T ~Mv 公认会计师公会〔英国〕
7d'@Z2%J0 Association of Futures Exchange Brokers 香港期货经纪协会
_)%4NjWKk Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
_ );1dcnR association of underwriters 承保人组织
:4)mv4Q assumption of control 接管
=PO/Q|-v? assurance 担保；保险；转易；转易书
:q6hT<f; assurance of interest 权益的转易
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at 19XX price 按一九ＸＸ年价格计算
A$1pMG~as at a discount 按赔价计算；按贴水价格计算；打折扣
_^&oNm1 at a premium 按溢价计算；按升水价格计算
NK"y@)%0 at call 通知付款；按通知
D8Ni=.ALL at constant market price 按固定市价计算
I`5MAvP at constant price 按固定价格计算
5Vut4px at cost 按成本计算
"q]v2t at current market price 按当时市价计算；按现时市价计算
. dM 0 at current price 按当时价格计算；按现时价格计算
/a9+R)Al at factor cost 按要素成本计算；按生产要素成本计算
zRf]SZ(t O at money-of-the-day price 按付款当日价格计算
YK"({ Z>U at or better 按指定或较佳价位〔买卖指令〕
ZO0_:T#Z at par 按面值计算；平价
{/B) YR at sight 见票即付
s'LG3YV-< at the close 按收市盘
R `s /^0 at the opening 按开市盘
)NyGV!Zuu attestation 见证；见证条款
t'[vN~I' at-the-money option 平价期权
$,6= .YuY attorney 受权人；受托代表人
6 t A?<S attornment 新拥有人承认书
QW~o+N~~ attributable profit 可归属利润
N#ex2c attributable share value 可归属股份价值
NPf,9c; Auckland Stock Exchange 奥克兰证券交易所
>@ EQarD auction 拍卖
_ Zb_9& auctioneer 拍卖商
'| Ag,x[ audit 审计；核数
w(mn@Qc Audit Commission 审计署
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mFjqY Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%\ 5y6 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
eZg31. audit review 帐目审查
b[BSUdCB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G%'h'AV" audited account 审计帐目；经审计的帐目
]=]'*Z% audited annual account 经审计的周年帐目
-,XS2[ audited balance sheet 经审计的资产负债表
%iJ6;V 4 auditor 核数师；核数主任；审计师
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auditor's certificate 核数师证明书；审计师证明书
(<8T*Xo auditor's report 核数师报告；审计师报告
)FU4i N)ei Aussie bond 澳元债券
R@"N{ [9 austerity budget 紧缩预算
7& HP2r Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
HjV^6oP Australia All Ordinaries Index 澳洲所有普通股票指数
1f}S:Z Australian Dollar [AUD] 澳元
jp[QA\ Australian Options Market 澳大利亚期权市场
tP3H7Yl! g Australian Securities Commission 澳洲证券事务监察委员会
B /Dj2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
c~$ipX Australian Stock Exchange 澳大利亚证券交易所
z{ymVd0# Austrian Schilling [ATS] 奥地利先令
x`B :M7+\ authentication 认证；鉴证
l(&CO<4q? authority to purchase 委托购买证；委购书
7Y#b7H authorization 认可；核准；授权；授权书
ef5 3~x authorization by direction 指示授权
Odbjl[>k authorization by instruction 指令授权
a"WnBdFZ authorization by warrant 令状授权
~vF.k, authorization of unit trust 单位信托的认可
q*'hSt@+D authorized agent 指定代理人
4)XN1r: authorized capital 法定资本
u 2Rmp4] authorized clerk 出市员
KJ(zLwQ: authorized dealer 认可交易商
6^ /C+zuX authorized financial institution 认可财务机构
}n:-nB4 authorized fund 认可基金
tQwbIX-7/ authorized fund house 获授权的基金公司；认可基金公司
ngdVRJL authorized institution 认可机构
v $ pA Rt authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yK}#|b'cM authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V8,$<1Fi;- authorized insurer 获授权保险人；获认可承保人
pw(`+x] authorized investment 特准投资项目
kWoy%?|RRa authorized person 获授权人
/>f`X+ d authorized representative 获授权代表
^2=Jv.2{| authorized share capital 法定股本
mTs[3opg automated quotation system 自动报价系统
^[ id8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
4|XE
f, 自动交易系统〔香港期货交易所有限公司〕
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automatic adjustment mechanism 自动调整机制
3>S.wyMR4 automatic adjustment system 自动调整系统
-Mv`|odY/ Automatic Clearing House 自动票据交换所
x80~j(uVf automatic exchange rates accumulation system 自动化汇率累集系统
B}?/oZW 4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&/7GhZRt automatic teller machine [ATM] 自动柜员机
k+ s <;{ autopay 自动转帐
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U R available assets 可用资产
!N)oi $T% available fiscal reserve 现存财政储备
c)Y I3G$ available profit 可用利润
b!`:|!7r' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
'fg`td average 平均；平均数；海损
~xHr/: average basic salary 平均基本薪金
w$& 10 average consumer expenditure 平均消费开支；一般消费开支
y X S/3_A{ average cost 平均成本
69IBG,N' average cost of land production 增辟土地平均成本
:$9 4y{ average daily turnover 平均每日成交额
nQ/ha9v=n average daily wage rate 平均每日工资率
kB~ : HQf average expenditure pattern 平均开支模式
yLY2_p- X average growth rate 平均增长率
G1P m!CM= average net fixed assets 固定资产平均净值
~u3I=b average of relatives 相对价格平均数
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{b]6v average price 平均价格
rc;| ,\ average propensity to consume 平均消费倾向；一般消费倾向
@l@lE0 average propensity to save 平均储蓄倾向；一般储蓄倾向
UO!OO&l! average rate 平均率
AE<AEq average revenue 平均收入；平均收益
hl# 9a? average stock 平均库存；平均存货
nbOMtK average yearly rent 平均年租
&Nec(q< avoidance of double taxation 避免双重课税
QDgOprha avoidance of tax 避税
