A:
iz(u=/*\ A share Ａ股；甲类股份
Ee1LO#^_6 abatement of tax 减税；减扣免税额
=ItkFjhBc ABN AMRO Bank N.V. 荷兰银行
) yY6rI;: above-the-line expenditure 线上项目支出；经常预算支出
b5IA"w above-the-line receipt 线上项目收入；经常预算收入
=&0wr6 ABSA Asia Limited 南非联合亚洲有限公司
FEPXuCb absolute change 绝对数值变更
Glq85S absolute expenditure 实际开支
]nQt>R p_ absolute guideline figure 绝对准则数字
OX%MP!#KU absolute interest 绝对权益
yq_LW>|Z absolute order of discharge 绝对破产解除令
=K&\E2kA 4 absolute profit margin 绝对利润幅度
6qe*@ o absolute value 实值；绝对值
6+V\t+aug absolutely vested interest 绝对既得权益
w#JJXXQI absorbed cost 已吸收成本；已分摊成本
M'`;{^ < absorption 吸收；分摊；合并
-S ,ln absorption rate 吸收率；摊配率；分摊率
[ >#*B9 ACB Finance Limited 亚洲商业财务有限公司
< X TU8G acceptable form of reciprocity 合理的互惠条件
%;D+k acceptable rate 适当利率；适当汇率
k *R<, acceptance agreement 承兑协议
4ww]9J acceptance for honour 参加承兑
bi ozZ acceptor 承兑人；接受人；受票人
]J9cVp acceptor for honour 参加承兑人
G Ejd7s]C accident insurance 意外保险
V Km! Ri$ Accident Insurance Association of Hong Kong 香港意外保险公会
FVv8-- accident insurance scheme 意外保险计划
4$/i%B#ad accident year basis 意外年度基准
G5dO 3lwq accommodation 通融；贷款
5!C_X5M accommodation bill 通融票据；空头票据
O=) accommodation party 汇票代发人
H$ftGwS8 account balance 帐户余额；帐户结余
[ rNXQ` / account book 帐簿
/2{5; account collected in advance 预收款项
.yT8NTu~0j account current book 往来帐簿
mD:IO account of after-acquired property 事后取得的财产报告
z 3t~} aL account of defaulter 拖欠帐目
T{]~07N? account payable 应付帐款
s{ V*1$e~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q "oI])r account receivable 应收帐款
UgB'[@McS account receivable report 应收帐款报表
L.xZ_ 6 account statement 结单；帐单；会计财务报表
_<$>*i
R account title 帐户名称；会计科目
krq/7| accountant's report 会计师报告
d"G+8}.4 Accountant's Report Rules 会计师报告规则
( nW67YTr accounting and auditing procedure 会计与审计程序；会计与核数程序
PCd0 ?c Accounting Arrangements 《会计安排》
jNwjK0? accounting basis 会计基础
/$n ~lf accounting by Official Receiver 破产管理署署长呈交的帐目
c[}(O H Accounting Circular 《会计通告》
C
]Si|D accounting class 会计类别
.% '(9E accounting date 记帐日期；会计结算日期
ES <1tG accounting for money 款项核算
VhT =
l Accounting Officer 会计主任
in<Rq"L accounting period 会计报告期；会计期
" +KJop accounting policy 会计政策；会计方针
9/ SXs0 accounting practice 会计惯例
ej&<GM| accounting principle 会计准则
}],Z;: accounting record 会计记录
WqxUX H accounting report 会计报告
: "6q, W Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z|G 9,:9 Accounting Society of China 中国会计学会
OQ :dJe6 accounting statement 会计报表
j9qREf9) accounting system 会计制度；会计系统
f:zFFpP.j@ accounting transaction 会计事项；帐务交易
,3v+PIcMM+ accounting treatment 会计处理
`=#01YX[0 accounting year 会计年度
a m-b!l!q^ accretion 增值；添加
UH@ a s accrual 应计项目；应累算数目
2:}fe} accrual basis 应计制；权责发生制
QQk{\ PV accrual basis accounting 应计制会计；权责发生制会计
eLwTaW !C accrue 应累算；应计
;E~4)^ accrued benefit 应累算利益
K\[!SXg@ accrued charges 应计费用
* v8T s accrued cumulative preference share dividend 应累算的累积优先股股息
~/_9P Fk accrued expenses 应累算费用
=1h9rlFj"D accrued interest payable 应付利息；应计未付利息
3qH QX?a accrued interest receivable 应收利息；应计未收利息
h9 $ Fx accrued right 累算权益
"SN4* accruing profit 应累算的利润
e]ig!G] accumulated fiscal reserve 累积财政储备
GZ!| }$ 8 accumulated profit 累积利润；滚存溢利
Dz!fpE'L accumulated reserve 累积储备
qP!eJ6[Nh" accumulation of surplus income 累积收益盈余
P ]N
[y acquired assets 既得资产
=U
OLT>! acquisition 收购；购置；取得
<VjJ Au acquisition cost 购置成本
3>zN/ f acquisition expenses 购置费用
/)N@ M acquisition of 100% interest 收购全部股权
?!w^`D0}o acquisition of control 取得控制权
s )voII& acquisition of fixed assets 购置固定资产
aI
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j^`X~gE acquisition price 收购价
F} J-gZl act of God 天灾
AJt!!cr s acting partner 执事合伙人
`\=Gp'&Q+ active market 买卖活跃的市场；交投畅旺的市场；旺市
r#WT`pav active partner 积极参与的合伙人
va/m~k|i active trading 交投活跃
HLQ"?OFlz actual circulation 实际流通
j$fAq\B actual cost 实际成本
v/uO&iQw5 actual expenditure 实际开支；实际支出
`T/~.`R actual income 实际入息；实际收入；实际收益
`Yc _5&" actual market 现货市场
t{! actual price 现货价；实际价格
F0~k1TDw actual profit 实际利润
g1(Xg. actual quotation 实盘；实际价位；实际报价
JGiKBm ; actual year basis 按实际年度计算
+w w^ev% actuals 实货
||2Q~*: actuarial investigation 精算调查
hf!|\f actuarial principle 精算原则
F}Mhs17! | actuarial report 精算师报告
<Y 4:'L6 Actuarial Society of Hong Kong 香港精算学会
>-T`0wI actuarial valuation 精算师估值
N;F)jO
xsl actuary 精算师
iMF<5fLH& ad referendum agreement 暂定协议；有待覆核的协定
'f8(#n=6qP ad valorem duty 从价税；按值征税
ocwG7J\W ad valorem duty system 从价税制
>Sk[vI0Y ad valorem fee 从价费
#)+- lPe ad valorem tariff 从价关税
fnzy5+9" additional allowance 额外免税额
1`f_P$&Z_J additional amount for unexpired risk 未过期风险的额外款额
@
\.;b9 additional assessable profit 补加应评税利润
^ s7,_!.Pq additional assessment 补加评税
!2Dy_U= additional commitment 额外承担
|ifHSc.j< additional commitment vote 额外承担拨款
>: 0tA{bV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1,2EhfX|s additional dependent parent allowance 供养父母额外免税额
[ {[N( g&d additional provision 额外拨款
BOlAm*tFt additional stamp duty 附加印花税
i< (s}wg additional tax 补加税罚款；补加税款
QrD o|GtE Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{hSGv adjudged bankrupt 被裁定破产
nR
\' [~+ adjudicated bankrupt 裁定破产人
)!9Ifk0KH adjudication fee 裁定费；评定印花税额手续费；评估契据费
> (9F adjudication of bankruptcy 裁定破产；宣告破产
dtM[E`PL adjudication of insolvency 裁定无力偿还债务
NQTnhiM7$ adjusted actual 经调整的实数；调整后的实数
!.-tW7 adjusted current assets 经调整的流动资产；调整后的流动资产
rt]S\
adjusted figure 经调整的数字；调整后的数额
oqk VYl E adjusted liabilities 经调整的负债；调整后的负债
*#>F.#9 adjusted loss 经调整的亏损；调整后的亏损
c"YXxA J 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]mtFrP adjusted profit 经调整的利润；调整后的利润
s}M= oe adjusted surplus 经调整的盈余额；调整后的盈余额
1.@vS&Y7OE adjusted value 经调整的价值；调整后的价值
\ v@({nB8 adjustment 调整；修订；理算〔保险〕
Z{-Lc68 adjustment centre 调剂中心
.W\ve >; adjustment lag 调整过程的时间差距；调整时差
,cTgR78' adjustment mechanism 调整机制
"yb WD Wu adjustment of loss 亏损调整
uE_c4Hp adjustment process 调整过程；调整程序
x c
1A$EY adjustment range 调整幅度
KV!<Oq administered exchange rate 受管制汇率
AH7L .L+$M Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.;/L2Jv administration expenses 行政费用
db=$zIB[: administration fee 手续费；行政费
qG8s;_G administration in bankruptcy 破产管理
r >{G`de4 administration order 遗产管理令
,1n
>U?5 administrator 管理人；遗产管理人
!jX4`/n2 administrator of the estate 遗产管理人
`qpc*en f0 admission of debt 债项承认书
-xmf'c9P admission of proof 接纳债权证明
4 k}e28 advance 放贷款项；垫付款项；预支款项；预付款项
MlO-+}`_+ advance account 暂支帐目；预付款帐户
4 |J[Jdj advance compensation 预付补偿金
@B1{r|-<^ advance from shareholder 股东垫款
SDJH;c0 advance pending reimbursement 预支以待日后付还
Pd=,$UQp advanced economy 先进经济体系
s}x>J8hK advancement 预付；预付财产
l4'~}nn(Y advances warrant 垫款令
>}+Q:iNQ)2 advancing 贷出
f*((;*n ; adverse balance 逆差
hAR?
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+}7fg82) advertisement addressed to shareholders 在报章刊登的致股东通告
n"{X!(RIcx advice for collection 托收通知书
kka" C]! advice of drawing 提款通知书；汇票通知书
<zfe }0 advice of payment 付款通知
R zR?&J Advisory Committee [Securities and Futures Commission]
+`en{$%% 谘询委员会〔证券及期货事务监察委员会〕
wJ" ev.A) Advisory Committee on Diversification 经济多元化谘询委员会
=6 %|?5G affidavit 誓章；遗产申报誓章
54p tP affidavit of no receipt 述明无收款的誓章
sLh0&R7 affiliate 联号；联营公司；附属公司
Iq' O affiliated company 附属公司；联号；联营公司
,4F,:w affirmation [estate duty] 非宗教式宣誓〔遗产税〕
9V!-ZG affordability 负担能力
`_AM` >_ African Development Bank [AfDB] 非洲开发银行
0LVE@qE L after-acquired property 事后取得的财产
#Fd W/y5 after-hours dealing 市后交易
DQ!J!ltQ after-tax profit 税后盈利；税后利润；税后溢利
i S p agency agreement 代理协议
e=f .y< agency expenses 代理机构的开支
8:;#,Urr agency fee 代理费
D!>
d0k,Y Agency Law 《代理法》
e$l 6gY agent 代理人；承销人
LVtu*k agent of company 公司代理人
9Ld9N;rWm# agent's fee 代理人费；经纪费
cf8-]G?tK aggregate 总计；总数；总体数字
h* .w"JO aggregate amount 总款额；总额
y%(X+E"n* aggregate assets and liabilities 总体资产与负债
Ub)I66 aggregate at constant price 按固定价格计算的总体数字
=V $j6 aggregate demand 总需求
M-9gD[m aggregate gross position 总持仓量
6v z1*\:H~ aggregate limit 总限额
Q |hm1q aggregate of salaries tax 合计薪俸税
-e>|kPfv! aggregate performance 总体表现；总体业绩
Agy
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aggregate supply 总体供应
)^; DGzG aggregate surplus 总盈余
L@)&vn ] aggregate total 整体总额
s OC&Q&eg aggregate value 总值；合计价值
x'`"iZO.t aggregated basis 合计基准
4,1oU|fz aggregated net chargeable income 合计应课税入息实额
1 M5 -pZ[D aggregation 合并计算；合计；总和
Y(i?M~3\t aggregation of incomes of husband and wife 夫妇入息合并计算
r'aY2n^O aggregation of property 财产的总和
w+UV"\!G)Q agio 差价；贴水
IsYP0(L 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》
3B9n P._ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8OAg~mQ15( 《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》
(!z M\sF Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?b$3ob" 《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》
=Sxol>?t Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ti= 3y497S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
" ~$$ agreement for a settlement 授产协议
1kFjas `g agreement for assignment 转让协议
[8]m8=n agreement for sale 售卖协议；买卖协议
X ,
Z eD agreement for sale and purchase 买卖协议
"E PD2,%S agreement for the payment of interest 支付利息协议
HhSjR%6HY; agreement for the repayment of money 还款协议
} p'8 w\C$ agreement of reinsurance 再保险协议
=MS u3<y, Agricultural Bank of China 中国农业银行
m6n hC air passenger departure tax 飞机乘客离境税
X %4h(7;v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!Yh}H<w0 airport tax 机场税
pCt}66k} alcohol duty 酒精税
#)74X% 4( alienation 让与；让渡；转让
(K
#A alimony 生活费；赡养费
f!g<3X{= All Ordinaries Index [AOI] 所有普通股指数
rihlae5Kz all risks 全险；综合险
tV`&- H All Sales Record for Stock Market 《股票市场成交报告》
@-6?i) Allied Capital Resources Limited 新联财务有限公司
hx!`F all-items index [Consumer Price Index] 总指数〔消费物价指数〕
N lt4 ) allocation letter 拨款信件
YFx=b!/ s allocation of fund 分配款项；预留款项
TE Tsg5# allocation of profit 利润分配；溢利分配
9*p G?3*I allocation warrant 拨款令
1%eLs=u? allotment 分配；配股
z\}!RBOq allotment notice 股份配售通知；配股通知
{
/<4'B allotment of shares 股份分配
_T~H[ &Hl allowable 可获宽免；免税的
;nk@XFJ allowable business loss 可扣除的营业亏损
|~NeB"l{ allowable expenses 可扣税的支出
D@ hmO]5c allowance 免税额；津贴；备抵；准备金
(!n-Age allowance for debts 债项的免税额
<xF?~7 allowance for depreciation by wear and tear 耗损折旧免税额
`pYE[y+ allowance for funeral expenses 殡殓费的免税额
N(R,8GF5G allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1g i}H) allowance for repairs and outgoings 修葺及支出方面的免税额
ay[+ 2" allowance to debtor 给债务人的津贴
7Po/_% alteration of capital 资本更改
/=M.-MU2 alternate trustee 候补受托人
v M WC(m amalgamation 合并
"k>bUe|RG ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b\L)m ( ambit of charges 征税范围；收费范围
%HEmi; amended valuation 经修订的估值
cdsQ 3o American Commodities Exchange 美国商品交易所
9p<:LZd~ American Express Bank Limited 美国运通银行
+ {a b1))/ American Stock Exchange 美国证券交易所
lIl9ypikg amortization 摊销
7.|S>+Q amount due from banks 存放银行同业的款项
`Kp}s< amount due from banks abroad 存放海外银行同业的款项
s5.k|!K amount due from holding companies 控股公司欠款
ayH>XwY6 amount due from local banks 存放本港银行同业的款项
y''V"Be amount due to banks 银行同业的存款
<4NQL*|> amount due to banks abroad 海外银行同业的存款
bX{ PSjD amount due to holding companies 控股公司存款
g
=\13# F amount due to local banks 本港银行同业的存款
J~2 CD*v amount due to outport banks 外埠银行同业的存款
YPQCOG amount for note issue 发行纸币的款额
~%G Ssm\J amount of bond 担保契据的款额
*]9XDc]{j1 amount of consideration 代价款额
WFdem/\kX amount of contribution 供款数额
P rt #L8 amount of indebtedness 负债款额
/O"0L/hc^ amount of principal of the loan 贷款本金额
gT7I9 (x!W amount of rates chargeable 应征差饷数额
}q x(z^ amount of share capital 股本额
:+A; TV amount of sums assured 承保款额
]Hj`2\KD.d amount of variation 变动幅度
nK:`e9ES amount of vote 拨款数额
g{&PrE'e9 amount payable 应付款额
\]GGVI ;u amount receivable 应收款额
"b;k.Fx Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Q2R>lzB analysis 分析
2 ^ kn5 ancillary risk 附属风险
s.e y!ew annual account 周年帐目；周年帐目报表；年度决算；年结
<M>#qd@c
annual accounting date 年结日期
m [#%/ annual allowance 每年免税额；年积金；年度津贴；年津
=z %s8D2 annual balance 年度余额
m-#d8sD2C annual disposable income 每年可动用收入
]=p WZ~A annual estimates 周年预算
%w%zv2d annual fee 年费
,,2_/u\"/i annual general meeting 周年大会
"U{mMd!9L annual growth rate 年增率；每年增长率
qZc)Sa. S annual long-term supplement 长期个案每年补助金
gU*I ;s> annual pensionable emolument 可供计算退休金的年薪
> hesxC! annual report 年报
@%7/2 k Annual Report on the Consumer Price Index 《消费物价指数年报》
t9n'! annual return 周年报表；周年申报表；每年报税表格
<sF!]R&4 Annual Return Rules 《周年报表规则》
lZ+/\s,]| annual review of consumer prices 每年消费物价回顾
_4S7wOq5 annual roll-forward basis 逐年延展方式
Jz2 q\42q annual salary 年薪
n%Rjt!9 annual statement 年度报表；年度决算表
(Bh L/ A 4 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
Ut=0~x.=< annuitant 年金受益人
M, Po54u annuity 年金
)S"o{N3B annuity contract 年金合约
dR?5$V( annuity on human life 人寿年金
c'[( d5^| antecedent debt 先前的债项
CTh1;U20 ante-dated cheque 倒填日期支票
&A#90xzF anticipated expenditure 预期开支
D`5:
JR-{ anticipated net profit 预期纯利
]n/jJ_[ anticipated revenue 预期收入
lHRK'? Q anti-inflation measure 反通货膨胀措施
^&e;8d |f{ anti-inflationary stance 反通货膨胀立场
QT JrJD apparent deficit 表面赤字
p@`4 Qz apparent financial solvency 表面偿债能力
m./*LXU apparent partner 表面合伙人
!FO:^P application for personal assessment 个人入息课税申请书
Zj5NWzj
X application of fund 资金应用
pzYG?9cwz application to release as liquidator and to destruct the books of accounts and documents
E ,Dlaq 申请免除清盘人职务及毁灭帐簿与文件
)z|_*||WU^ appointed actuary 委任精算师
J\9jsx!WQ appointed auditor 委任核数师；委任审计师
.|tQ=l@I appointed trustee 委任的受托人
iNMLYYq]l appointer 委任人
o<Ke 3?J\ apportioned pro rata 按比例分摊
8~rT apportionment 分配；分摊
.j y)>"h0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
J78Qj[v apportionment formula 分摊方程式
}:tAKO=+ apportionment of estate duty 遗产税的分摊
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C/fF_YA appraisal 估价；评估
Gu<W:n[ appreciable growth 可观增长
i,^>uf appreciable impact 显着影响
_LL W{^V appreciable increase 可观增长
*YMXiY JR appreciation 增值；升值
__Vg/C!W appreciation against other currencies 相对其他货币升值
XWJ0=t&} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
thR|h+B appreciation tax 增值税
3" 8t)s appropriation 拨款；拨用；拨付
F5Cqv0H V appropriation account 拨款帐目
vQE` c@^{ Appropriation Bill 拨款法案
GWVE IZ appropriation-in-aid system 补助拨款办法
(p}9^ Y approved assets 核准资产
:a# | approved basket stock 认可一篮子证券
#zh6=.,7 approved budget 核准预算
DWHOS XA4 approved charitable donation 认可慈善捐款
S;G"L$&\ approved charitable institution 认可慈善机构
75' Ua$ approved currency 核准货币；认可货币
*(> F'>F1" approved estimates 核准预算
8yNRx iW: approved estimates of expenditure 核准开支预算
Z{j!s6Y@{ approved overseas insurer 核准海外保险人
Iht mD@H} approved overseas trust company 核准海外信托公司
4"`=hu Q approved pooled investment fund 核准汇集投资基金
&n,xGIG approved provident fund scheme 认可公积金计划
' h0\4eu approved provision 核准拨款
/6? tgr approved redeemable share 核准可赎回股份
dpl"}+ approved regional stock 认可地区性证券
Vu^Q4Z approved retirement scheme 认可退休金计划
;w>Q{z approved subordinated loan 核准附属贷款
KI^ q 5D ? arbitrage 套戥；套汇；套利
@*AYm-k arbitrageur 套戥者；套汇者
Ss*Lg K_ arbitrary amount 临时款项
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A-^! 4tX arrangement 措施；安排；协定
3g4vpKg6c arrears 欠款
*=r@vQ arrears of pay 欠付薪酬
d{( s- arrears of revenue 逾期未收税款；逾期未收的帐项
<< ~lV5 articles of association 组织章程；组织细则；组织章程细则
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y6vgU; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
F=P+;%. ascertainment of profit 确定利润
Mr@<ZTw "Asia Clear" “亚洲结算系统”
h Js&rpN Asia Commercial Bank Ltd. 亚洲商业银行有限公司
UeIqAG 8 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
mCZF5r Asian Development Fund [ADF] 亚洲发展基金
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X\^hA Asian dollar bond 亚洲美元债券
_oYA;O Asian dollar market 亚洲美元市场
Ix%"4/z> Asian dollar rate 亚洲美元利率
Phk`=:xh Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
[U_Q 2<H Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
mRix0XBI~ asked price 沽盘；喊价；索价；卖方报价
l[ZQ7$kL assessable income 应评税入息
!IQfe o T assessable loss 应评税亏损
E#WjoIk assessable profit 应评税利润
}-k_?2"A assessable value 应评税值
98<bF{#0WM assessed profit 估定利润
h[M6. assessed value 经评估价值
AOq9v~)z- assessment 评税；评定；估价；评税单
3:z4M9f assessment number 评税编号；估价编号
|R:v< assessment of additional tax 补加税评税
3/#R9J# assessment of performance 业绩评估；实绩评价
<%5-Pz p Assessor 评税主任
` :B asset price bubbles 资产价格泡沫
kfG 65aa>_ asset-backed securities 具资产保证的证券
[7ek;d;'t assets accretion 资产增值
h|Teh-@A5 assets and liabilities 资产与负债
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cHV3cz assets betterment statement 资产递增表；资产改进表
),W (TL assets lending 实物放款；有抵押贷款
.jrR4@ assets of the company passing on the death 死者去世时转移的公司资产
A$$R_3ne assets pledged as security for liabilities 用作负债抵押的资产
R LeSA\di assets portfolio 资产投资组合
%<bG %V( assets price 资产价格
Q:Nwy(,I assets quality 资产质素
2!"\;/ assets realization 资产变现
O_%PBgcJr assets refinancing arrangement 资产再集资安排
xhp-4 assets securitization 资产证券化
SFXfo1dqH assets situated outside Hong Kong 在香港以外地方的资产
[f0oB $ assets stripping 削减资产；拆卖资产
)e <! =S assets value 资产值
z N8&M<mTl assignee 承让人
^`B##9g~ assignment 转让；转让书；转让契
E?;T:7.% assignment of interest 权益转让
_sCJ 3ZJ assignment of letters patent and trade mark 专利证书及商标转让
6#lC(ko' assignment of property 物业转让；物业转让书
_g/T H-;^ assignment right 转让权
/^es0$Co. assignor 转让人
8 MACbLY associate 有联系的人；有关连人士；相联者；合伙人；联系人
WPh |~]by< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
m}'t'l4 c associate member 附属会员
UHsrZgIRYT associated body corporate 相联法人团体
kxKnmB#m- associated company 相联公司；联属公司
3T. M?UG> associated corporation 相联法团
el*pYI Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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-E .#!_ 公认会计师公会〔英国〕
7.Kjg_N#Tr Association of Futures Exchange Brokers 香港期货经纪协会
e*'|iuDrY Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4jyr\=42F' association of underwriters 承保人组织
wshp{ y assumption of control 接管
qyG636i assurance 担保；保险；转易；转易书
e8ig[:B>+ assurance of interest 权益的转易
cM7k) { at 19XX price 按一九ＸＸ年价格计算
1RUbY>K#U at a discount 按赔价计算；按贴水价格计算；打折扣
(w@MlMk at a premium 按溢价计算；按升水价格计算
6pdl,5[x- at call 通知付款；按通知
Kr}M>hF+| at constant market price 按固定市价计算
c#4L*$ViF at constant price 按固定价格计算
B$[%pm`'2 at cost 按成本计算
$y]||tX at current market price 按当时市价计算；按现时市价计算
?}lp o; $ at current price 按当时价格计算；按现时价格计算
~IJZ M`gN at factor cost 按要素成本计算；按生产要素成本计算
>7v.`m6?H at money-of-the-day price 按付款当日价格计算
"}~i7NBB at or better 按指定或较佳价位〔买卖指令〕
Hr8$1I$= at par 按面值计算；平价
SpTORR8 at sight 见票即付
bQ\ -6dOtv at the close 按收市盘
g,GbaaXH at the opening 按开市盘
q MT.7n: attestation 见证；见证条款
-GkK[KCH at-the-money option 平价期权
E+m"yQp{ attorney 受权人；受托代表人
Pk?%PB ?Z attornment 新拥有人承认书
_)Z7Le:f! attributable profit 可归属利润
hhgz =7Y attributable share value 可归属股份价值
1&dsQ, VDl Auckland Stock Exchange 奥克兰证券交易所
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gcG auction 拍卖
:`"T Eif auctioneer 拍卖商
6x zR*~ 7 audit 审计；核数
K7R])*B.~ Audit Commission 审计署
zl0:U2x7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}.|5S+J?[ 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〕
c PBy(5^ audit review 帐目审查
>^\>-U| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
I~5fz4Q audited account 审计帐目；经审计的帐目
O[ (HE 8E audited annual account 经审计的周年帐目
+}L3T" audited balance sheet 经审计的资产负债表
~1]2A[`s! auditor 核数师；核数主任；审计师
LU IT=+ auditor's certificate 核数师证明书；审计师证明书
5\kZgXWIh auditor's report 核数师报告；审计师报告
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+1,?yH Aussie bond 澳元债券
AqK x3p6 austerity budget 紧缩预算
@7Rt[2"e Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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F Australia All Ordinaries Index 澳洲所有普通股票指数
a):Run Australian Dollar [AUD] 澳元
jvQ+u L Australian Options Market 澳大利亚期权市场
pZJQKTCG Australian Securities Commission 澳洲证券事务监察委员会
C.e|VzQ a Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g l\$jDC9 Australian Stock Exchange 澳大利亚证券交易所
E `j5y(44 Austrian Schilling [ATS] 奥地利先令
/$.vHt 5nt authentication 认证；鉴证
mW(_FS2%, authority to purchase 委托购买证；委购书
?OYwM?Uf authorization 认可；核准；授权；授权书
RDZh>K
PG authorization by direction 指示授权
P(i2bbU authorization by instruction 指令授权
?;#3U5$v authorization by warrant 令状授权
_(kwD^x6O{ authorization of unit trust 单位信托的认可
A =[f >8 authorized agent 指定代理人
96E7hp !: authorized capital 法定资本
>@89k^#Vc authorized clerk 出市员
2?7hUaHX authorized dealer 认可交易商
C`T5d authorized financial institution 认可财务机构
h/bYtE authorized fund 认可基金
f( MHU authorized fund house 获授权的基金公司；认可基金公司
VGUDUM.8 authorized institution 认可机构
714nUA872 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
3R[J,go authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
E9*?G4P{l authorized insurer 获授权保险人；获认可承保人
OZ0%; Y0 authorized investment 特准投资项目
Tvw2py q authorized person 获授权人
1~u\]Zi=D authorized representative 获授权代表
j#>![km Mu authorized share capital 法定股本
&EJ,k'7$ automated quotation system 自动报价系统
W9m[>-Ew Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.lj! ~_ 自动交易系统〔香港期货交易所有限公司〕
=ZIF S automatic adjustment mechanism 自动调整机制
eV=sDx automatic adjustment system 自动调整系统
./*,Thc Automatic Clearing House 自动票据交换所
>Pd23 TsN automatic exchange rates accumulation system 自动化汇率累集系统
JP*wi -8D Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Y'H/
$M N automatic teller machine [ATM] 自动柜员机
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pp~}+. autopay 自动转帐
2DqHq q9m available assets 可用资产
SK}g(X7IWH available fiscal reserve 现存财政储备
kQ'xs%Fw available profit 可用利润
x]+KO)I Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Y +yvv{01 average 平均；平均数；海损
n.UM+2G average basic salary 平均基本薪金
!4cdP2^P average consumer expenditure 平均消费开支；一般消费开支
OxGCpbh*7o average cost 平均成本
G:ngio]G0 average cost of land production 增辟土地平均成本
b%t9a\ 0V average daily turnover 平均每日成交额
E_uH' E average daily wage rate 平均每日工资率
@!NHeH=pR average expenditure pattern 平均开支模式
e[& 3K< average growth rate 平均增长率
MW@b ;=( average net fixed assets 固定资产平均净值
$,#IPoi~X average of relatives 相对价格平均数
X.Y)'qSf average price 平均价格
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qJ@v0 average propensity to consume 平均消费倾向；一般消费倾向
rL/7w a average propensity to save 平均储蓄倾向；一般储蓄倾向
&_9e g average rate 平均率
'eY[?LJ]U average revenue 平均收入；平均收益
ddhTr i'f average stock 平均库存；平均存货
3evfX[V# average yearly rent 平均年租
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x)S11 avoidance of double taxation 避免双重课税
?o'arxCxZn avoidance of tax 避税
