A:
E!oJ0* @ A share Ａ股；甲类股份
|<5J abatement of tax 减税；减扣免税额
8?]%Q i ABN AMRO Bank N.V. 荷兰银行
=-#iXP@ above-the-line expenditure 线上项目支出；经常预算支出
_s =Pk[e above-the-line receipt 线上项目收入；经常预算收入
ZS
7)(j$. ABSA Asia Limited 南非联合亚洲有限公司
YpbdScz absolute change 绝对数值变更
5,I*F9[3 absolute expenditure 实际开支
u]+ +&~i absolute guideline figure 绝对准则数字
Vo58Nz:% absolute interest 绝对权益
K;(|v3g6 absolute order of discharge 绝对破产解除令
Lu u-c<*M absolute profit margin 绝对利润幅度
wMR[*I/ absolute value 实值；绝对值
R?FtncL%D absolutely vested interest 绝对既得权益
YP@ ?j absorbed cost 已吸收成本；已分摊成本
{ U2| ): absorption 吸收；分摊；合并
]'z ^Kt5S absorption rate 吸收率；摊配率；分摊率
:EmMia-)J ACB Finance Limited 亚洲商业财务有限公司
Ky{I&}+R| acceptable form of reciprocity 合理的互惠条件
kK_>*iCMo acceptable rate 适当利率；适当汇率
374_G?t& acceptance agreement 承兑协议
;Ef)7GE@\[ acceptance for honour 参加承兑
z8rh*Rfxd acceptor 承兑人；接受人；受票人
\ { E;u'F acceptor for honour 参加承兑人
gJ}'O4*b accident insurance 意外保险
;L/T}!Dx Accident Insurance Association of Hong Kong 香港意外保险公会
62KW
HB9S accident insurance scheme 意外保险计划
>G -?e! accident year basis 意外年度基准
MYW 4@# accommodation 通融；贷款
OYCF x2{ accommodation bill 通融票据；空头票据
,4?| }xg accommodation party 汇票代发人
YfYL?G account balance 帐户余额；帐户结余
u8)r
W account book 帐簿
;z=C^' account collected in advance 预收款项
^SelqX account current book 往来帐簿
6!Ap;O^* account of after-acquired property 事后取得的财产报告
d+wNGN account of defaulter 拖欠帐目
Y)-)NLLG;n account payable 应付帐款
P+ h<{%: * account payee only [A/C payee only] 只可转帐；存入收款人帐户
l 2_E6U" account receivable 应收帐款
5&7?0h+I account receivable report 应收帐款报表
RM=+ZmA account statement 结单；帐单；会计财务报表
~O3uje_ account title 帐户名称；会计科目
A_$Mt~qKi^ accountant's report 会计师报告
d4rJ ?qw Accountant's Report Rules 会计师报告规则
_ }%# Yz accounting and auditing procedure 会计与审计程序；会计与核数程序
*/@bNT9BgO Accounting Arrangements 《会计安排》
XVK[p=cIL accounting basis 会计基础
[!|d[ accounting by Official Receiver 破产管理署署长呈交的帐目
!t
[%'!v Accounting Circular 《会计通告》
BsG[#4KM: accounting class 会计类别
&-. eu accounting date 记帐日期；会计结算日期
97=YFK~* accounting for money 款项核算
' c\TMb. Accounting Officer 会计主任
b|C,b"$N0 accounting period 会计报告期；会计期
XdXS^QA .s accounting policy 会计政策；会计方针
^i,0n}> accounting practice 会计惯例
H@bmLq accounting principle 会计准则
7'l{I'Z accounting record 会计记录
n"VE!`B accounting report 会计报告
;@UX7NA Accounting Services Branch [Treasury] 会计事务部〔库务署〕
x>/@Z6Wxz Accounting Society of China 中国会计学会
nJ`a1 L{N accounting statement 会计报表
Yka yT 0! accounting system 会计制度；会计系统
Jd_ 1>p accounting transaction 会计事项；帐务交易
Gt *<? accounting treatment 会计处理
e Eb1R} @ accounting year 会计年度
F1]PYx$X accretion 增值；添加
$ {H&Q* accrual 应计项目；应累算数目
pzp"NKx i accrual basis 应计制；权责发生制
J ##X5'a3* accrual basis accounting 应计制会计；权责发生制会计
'S-"*:$,u accrue 应累算；应计
}qX&*DU_@ accrued benefit 应累算利益
74N\G1 accrued charges 应计费用
rnrx%Q accrued cumulative preference share dividend 应累算的累积优先股股息
[Z&s0 f1Qb accrued expenses 应累算费用
| gxB;
GG accrued interest payable 应付利息；应计未付利息
kj"_Y"q= accrued interest receivable 应收利息；应计未收利息
WX$^[^=HC accrued right 累算权益
rMFf8D(Y accruing profit 应累算的利润
(N >ew)Ke accumulated fiscal reserve 累积财政储备
CX2q7azG accumulated profit 累积利润；滚存溢利
a[9OtZX< accumulated reserve 累积储备
uS10P7N} accumulation of surplus income 累积收益盈余
9>Z#o<*_/ acquired assets 既得资产
])";Z acquisition 收购；购置；取得
K%#C+`Ij acquisition cost 购置成本
=-& iF acquisition expenses 购置费用
%LaC$w_X acquisition of 100% interest 收购全部股权
N= q29JU acquisition of control 取得控制权
,> E Y9j acquisition of fixed assets 购置固定资产
[t\Mu}b acquisition of shell “买壳”
tTxo:+xg acquisition price 收购价
OehB"[;+ act of God 天灾
!ZcA Ltq acting partner 执事合伙人
C jb p- active market 买卖活跃的市场；交投畅旺的市场；旺市
!ef)Ra-W active partner 积极参与的合伙人
M L_J<|,J active trading 交投活跃
;SP3nU )) actual circulation 实际流通
-]MP,P% actual cost 实际成本
tm#y `1- actual expenditure 实际开支；实际支出
JS.' v7 actual income 实际入息；实际收入；实际收益
g5H qU2 actual market 现货市场
`6F8Kqltr actual price 现货价；实际价格
oU6g5 actual profit 实际利润
~Q\uP(!D actual quotation 实盘；实际价位；实际报价
{ J%$.D(/ actual year basis 按实际年度计算
f3&//h8 actuals 实货
+f~3FXM actuarial investigation 精算调查
^]K)V actuarial principle 精算原则
zL {@LHP actuarial report 精算师报告
g5'bUYsa Actuarial Society of Hong Kong 香港精算学会
^IZ0M1&W; actuarial valuation 精算师估值
AR2+W^aM3 actuary 精算师
WkmS
ad referendum agreement 暂定协议；有待覆核的协定
:Fk&2WsW: ad valorem duty 从价税；按值征税
U} h
| Zk ad valorem duty system 从价税制
yU lQPrNX ad valorem fee 从价费
r>eXw5Pr7 ad valorem tariff 从价关税
f}uCiV!?v additional allowance 额外免税额
Bnc additional amount for unexpired risk 未过期风险的额外款额
89dC
bF3b additional assessable profit 补加应评税利润
c8W=Is` additional assessment 补加评税
;] ew>P) additional commitment 额外承担
FCAu%lvZT additional commitment vote 额外承担拨款
4r!40^:2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
FNO
lR>0e additional dependent parent allowance 供养父母额外免税额
T8oASg! additional provision 额外拨款
Za?&\ additional stamp duty 附加印花税
xef7mx additional tax 补加税罚款；补加税款
,4$J|^T& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{.)D)8`<d adjudged bankrupt 被裁定破产
j C7XdYp adjudicated bankrupt 裁定破产人
2}#PDh n adjudication fee 裁定费；评定印花税额手续费；评估契据费
M57( ,#g adjudication of bankruptcy 裁定破产；宣告破产
sbIhg/:ok adjudication of insolvency 裁定无力偿还债务
ZU 6a adjusted actual 经调整的实数；调整后的实数
L zy|<:K+$ adjusted current assets 经调整的流动资产；调整后的流动资产
MM7gMAA.mz adjusted figure 经调整的数字；调整后的数额
t, YAk
?} adjusted liabilities 经调整的负债；调整后的负债
)&-+:u0 adjusted loss 经调整的亏损；调整后的亏损
3xY]Lqwv 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
<C xe t~x adjusted profit 经调整的利润；调整后的利润
W%:zvqg
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zYJxoC{ adjusted value 经调整的价值；调整后的价值
' ^AXUb adjustment 调整；修订；理算〔保险〕
o%7yhCY adjustment centre 调剂中心
?2 Dz1#%D adjustment lag 调整过程的时间差距；调整时差
Kj 5f:{Ur adjustment mechanism 调整机制
* a@UV%u adjustment of loss 亏损调整
|U0@(H
adjustment process 调整过程；调整程序
9_ $Odc%] adjustment range 调整幅度
`Nr7N#g+u administered exchange rate 受管制汇率
r}bKV ne Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6U]7V administration expenses 行政费用
l"#,O$x"#@ administration fee 手续费；行政费
~;` #{$/C& administration in bankruptcy 破产管理
rKq]zHgpo administration order 遗产管理令
mK4 A/bsE administrator 管理人；遗产管理人
- d6> administrator of the estate 遗产管理人
[Xg "B|FD0 admission of debt 债项承认书
~:Nyv+g,$ admission of proof 接纳债权证明
3~'F^=T.Y advance 放贷款项；垫付款项；预支款项；预付款项
XCoOs<O:@ advance account 暂支帐目；预付款帐户
&GAx*.L advance compensation 预付补偿金
aKZD4; advance from shareholder 股东垫款
A ed"J5[a advance pending reimbursement 预支以待日后付还
{F[Xe_=#" advanced economy 先进经济体系
*4E,| IJ advancement 预付；预付财产
vA `.8U 0S advances warrant 垫款令
QkAwG[4 advancing 贷出
\x}UjHYIc& adverse balance 逆差
GC2<K adverse exchange 逆汇
:gC2zv advertisement addressed to shareholders 在报章刊登的致股东通告
5#PhaVc advice for collection 托收通知书
m+ YgfR advice of drawing 提款通知书；汇票通知书
]y
e &# advice of payment 付款通知
v8[1E>&vx Advisory Committee [Securities and Futures Commission]
$%'z/'o! 谘询委员会〔证券及期货事务监察委员会〕
r G6/h'!| Advisory Committee on Diversification 经济多元化谘询委员会
^DOcw@Z6HC affidavit 誓章；遗产申报誓章
FW,D\51pTP affidavit of no receipt 述明无收款的誓章
Y@eUvz affiliate 联号；联营公司；附属公司
7\ lb+^$ affiliated company 附属公司；联号；联营公司
hW&UG#PY> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4 vphLAm affordability 负担能力
4{pa`o3 African Development Bank [AfDB] 非洲开发银行
wr(?L7
$+ after-acquired property 事后取得的财产
lB-7. after-hours dealing 市后交易
n 66 _#X after-tax profit 税后盈利；税后利润；税后溢利
=G :H)i agency agreement 代理协议
v;7u"9t agency expenses 代理机构的开支
'
r/1+. agency fee 代理费
WDq3K/7\ Agency Law 《代理法》
-M}iDBJx># agent 代理人；承销人
e ^QOn agent of company 公司代理人
25r=Xv agent's fee 代理人费；经纪费
TPuzL(ws aggregate 总计；总数；总体数字
R
> TtAm0N aggregate amount 总款额；总额
@UX`9]-P aggregate assets and liabilities 总体资产与负债
QNY{ p k aggregate at constant price 按固定价格计算的总体数字
U@WT;:.T aggregate demand 总需求
i^(<E0vS aggregate gross position 总持仓量
oZCO$a aggregate limit 总限额
HYS7=[hv6 aggregate of salaries tax 合计薪俸税
Qd&j~cG@ aggregate performance 总体表现；总体业绩
so*7LM?ib> aggregate supply 总体供应
\9DTf:!4Z aggregate surplus 总盈余
VTU-'q aggregate total 整体总额
Rx.0P 6s aggregate value 总值；合计价值
\kx9V|A' aggregated basis 合计基准
=v8q aggregated net chargeable income 合计应课税入息实额
AyDK-8a aggregation 合并计算；合计；总和
wpdT " aggregation of incomes of husband and wife 夫妇入息合并计算
_=b[b]Ec$s aggregation of property 财产的总和
w# ['{GL agio 差价；贴水
Y9N:%[ :>W 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》
h pU7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
0ro+FJ r 《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》
a/1{tDA Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
X9J^Olq 《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》
-oj@ c
OZ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;_!;D#: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$si2H8 agreement for a settlement 授产协议
Q XCI+Fcg agreement for assignment 转让协议
_kS us agreement for sale 售卖协议；买卖协议
}PVB+i M agreement for sale and purchase 买卖协议
P<1zXs.H agreement for the payment of interest 支付利息协议
F`l1I=; agreement for the repayment of money 还款协议
`Cc< K8s8 agreement of reinsurance 再保险协议
VQyDd~Za Agricultural Bank of China 中国农业银行
uB
BE!w_ air passenger departure tax 飞机乘客离境税
ZyG528O22 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
e=U7w7(s9 airport tax 机场税
Yi:+,-Fso alcohol duty 酒精税
B^
h!F8DC alienation 让与；让渡；转让
P06K0Fxf alimony 生活费；赡养费
yI!K
quMC All Ordinaries Index [AOI] 所有普通股指数
" 1 Bn/Q all risks 全险；综合险
Q_Rr5/ All Sales Record for Stock Market 《股票市场成交报告》
> 01k
u Allied Capital Resources Limited 新联财务有限公司
I/adzLQ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J
GdVSjNC allocation letter 拨款信件
uAP|ASH9T allocation of fund 分配款项；预留款项
Lqt] allocation of profit 利润分配；溢利分配
R!O'DM+ allocation warrant 拨款令
M1:m"#= allotment 分配；配股
a)]N#gx allotment notice 股份配售通知；配股通知
:\ S3[(FV allotment of shares 股份分配
i H2|w allowable 可获宽免；免税的
{pqm&PB04 allowable business loss 可扣除的营业亏损
u}$?r\H'( allowable expenses 可扣税的支出
C..O_Zn{g allowance 免税额；津贴；备抵；准备金
yR&E6o.$z allowance for debts 债项的免税额
# 8A|-u=3 allowance for depreciation by wear and tear 耗损折旧免税额
6gv.n allowance for funeral expenses 殡殓费的免税额
(Q@+W |~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2 IGAZ%% allowance for repairs and outgoings 修葺及支出方面的免税额
MkQSq
MU= allowance to debtor 给债务人的津贴
Kxg09\5i alteration of capital 资本更改
WVVqH_ alternate trustee 候补受托人
+XsY*$O amalgamation 合并
B, 67 6~I ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Wl1%BN0> ambit of charges 征税范围；收费范围
2axH8ONMu amended valuation 经修订的估值
c7'Pzb)' American Commodities Exchange 美国商品交易所
&{>~ |^ American Express Bank Limited 美国运通银行
9T\:ID= h American Stock Exchange 美国证券交易所
SpkD amortization 摊销
9%x[z%06 amount due from banks 存放银行同业的款项
-C\m' T,1 amount due from banks abroad 存放海外银行同业的款项
`O[M#y%*E amount due from holding companies 控股公司欠款
|
.PLfc; amount due from local banks 存放本港银行同业的款项
x ` $4 amount due to banks 银行同业的存款
U7OW)tUf amount due to banks abroad 海外银行同业的存款
~
60J amount due to holding companies 控股公司存款
)Aj~ xA amount due to local banks 本港银行同业的存款
9s}--_k?F2 amount due to outport banks 外埠银行同业的存款
5)}xqE"x amount for note issue 发行纸币的款额
:Z<-J` amount of bond 担保契据的款额
?wm r~j amount of consideration 代价款额
]p~XTZgW amount of contribution 供款数额
_vad>-=D*U amount of indebtedness 负债款额
P/27+5 (| amount of principal of the loan 贷款本金额
!=a 8^CV amount of rates chargeable 应征差饷数额
E s?~Dd amount of share capital 股本额
$Uzc amount of sums assured 承保款额
@r#> -p amount of variation 变动幅度
Lm8 cY amount of vote 拨款数额
)Z T&V
I amount payable 应付款额
JV@>d K8 amount receivable 应收款额
N-su BRnW Amsterdam Stock Exchange 阿姆斯特丹证券交易所
q*2ljcb5 5 analysis 分析
il*bsnwpZv ancillary risk 附属风险
)J 0' We annual account 周年帐目；周年帐目报表；年度决算；年结
sx6`
g; annual accounting date 年结日期
='~C$ % annual allowance 每年免税额；年积金；年度津贴；年津
es .`:^A annual balance 年度余额
2lQ'rnqS) annual disposable income 每年可动用收入
rK];2[U annual estimates 周年预算
+_+}^Nf]Y3 annual fee 年费
R!:1{1 annual general meeting 周年大会
x
ha!.&DO annual growth rate 年增率；每年增长率
.*8.{n5 annual long-term supplement 长期个案每年补助金
na <g
/& annual pensionable emolument 可供计算退休金的年薪
8G9V8hS1#B annual report 年报
MLUq"f~ N Annual Report on the Consumer Price Index 《消费物价指数年报》
1<lLE1fk annual return 周年报表；周年申报表；每年报税表格
N j?,'?'O} Annual Return Rules 《周年报表规则》
klPc l[.w annual review of consumer prices 每年消费物价回顾
gX);/;9mm+ annual roll-forward basis 逐年延展方式
U|,VH-# annual salary 年薪
) ><{A annual statement 年度报表；年度决算表
.t\5H< z 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
4%B${zP(.} annuitant 年金受益人
# [IQmU23 annuity 年金
D9JT)a annuity contract 年金合约
?!Y2fK=h0 annuity on human life 人寿年金
Nhs]U`s(g antecedent debt 先前的债项
# *\PU ante-dated cheque 倒填日期支票
dq[CT anticipated expenditure 预期开支
VaH# ~! anticipated net profit 预期纯利
Fe: 0nr9; anticipated revenue 预期收入
M Sw/_{ anti-inflation measure 反通货膨胀措施
\ ddbq g?` anti-inflationary stance 反通货膨胀立场
*&LVn) @[` apparent deficit 表面赤字
Up`zVN59. apparent financial solvency 表面偿债能力
]U]{5AA6 apparent partner 表面合伙人
xZBmQ:s',S application for personal assessment 个人入息课税申请书
PZQ}G*p3 application of fund 资金应用
ceAK;v
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lv,<[Hw1 申请免除清盘人职务及毁灭帐簿与文件
< jfi"SJu appointed actuary 委任精算师
u"tv6 Qp appointed auditor 委任核数师；委任审计师
A2]N := appointed trustee 委任的受托人
|Z z3X appointer 委任人
.I[uXd apportioned pro rata 按比例分摊
r%F{ 1. apportionment 分配；分摊
'H:lR1(, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Rom|Bq o; apportionment formula 分摊方程式
!<@Zf4m apportionment of estate duty 遗产税的分摊
6 :J @ appraisal 估价；评估
xj(&EGY: appreciable growth 可观增长
(1*?2u *j appreciable impact 显着影响
~,.Agx appreciable increase 可观增长
T R| G4l? appreciation 增值；升值
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`\8z appreciation against other currencies 相对其他货币升值
BT >8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Z3 =t" appreciation tax 增值税
Es1Yx\/: appropriation 拨款；拨用；拨付
}wz )" appropriation account 拨款帐目
-4 9OE*uF Appropriation Bill 拨款法案
_<&IpT{w+ appropriation-in-aid system 补助拨款办法
KD=T04v approved assets 核准资产
tvZpm@1 approved basket stock 认可一篮子证券
az\ ;D\\ approved budget 核准预算
&!a[rvtZ+ approved charitable donation 认可慈善捐款
Jt@7y"< approved charitable institution 认可慈善机构
gQ h;4v approved currency 核准货币；认可货币
p\~ l PXK approved estimates 核准预算
\%f4)Qb approved estimates of expenditure 核准开支预算
27}k63 \ approved overseas insurer 核准海外保险人
yin"+&<T approved overseas trust company 核准海外信托公司
}B^KV#_{S approved pooled investment fund 核准汇集投资基金
L9&Z?$6J_p approved provident fund scheme 认可公积金计划
{^5r5GB=* approved provision 核准拨款
CZt)Q4 approved redeemable share 核准可赎回股份
| \ C{R approved regional stock 认可地区性证券
Ggsfr;m\` approved retirement scheme 认可退休金计划
qK#\k@ E approved subordinated loan 核准附属贷款
R2-OT5Ej arbitrage 套戥；套汇；套利
yD$rls:v< arbitrageur 套戥者；套汇者
"3W!p+W arbitrary amount 临时款项
P8piXG arrangement 措施；安排；协定
PKty'}KF arrears 欠款
3@_je)s arrears of pay 欠付薪酬
VWaI!bK arrears of revenue 逾期未收税款；逾期未收的帐项
UII R$,XB articles of association 组织章程；组织细则；组织章程细则
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Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
JmtU>2z\ ascertainment of profit 确定利润
w* OZ1| "Asia Clear" “亚洲结算系统”
D\bW' k]! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
i` n,{{x&4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
rV54-K;`0 Asian Development Fund [ADF] 亚洲发展基金
pu=Q;E_f[ Asian dollar bond 亚洲美元债券
32:q' Asian dollar market 亚洲美元市场
#Q"el3P+q Asian dollar rate 亚洲美元利率
bw ' yX Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
xLP yV&j- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4L( axjMYU asked price 沽盘；喊价；索价；卖方报价
C ir==7A0 assessable income 应评税入息
_\1 wLcFj assessable loss 应评税亏损
\ &n]W\ assessable profit 应评税利润
K zG8K 6wZ assessable value 应评税值
8!'#B^ assessed profit 估定利润
;a*i*{\Rm assessed value 经评估价值
`b+f^6SJn assessment 评税；评定；估价；评税单
Q9]7.^l assessment number 评税编号；估价编号
<G/O!02 assessment of additional tax 补加税评税
QB7E:g& 7 assessment of performance 业绩评估；实绩评价
9Ld3 Assessor 评税主任
?x%HQ2` asset price bubbles 资产价格泡沫
1 .]#FJe asset-backed securities 具资产保证的证券
R4%!W~K assets accretion 资产增值
&1 {RuV&t assets and liabilities 资产与负债
4hr;k0sD assets betterment statement 资产递增表；资产改进表
?S36)oZzg assets lending 实物放款；有抵押贷款
3# j%F assets of the company passing on the death 死者去世时转移的公司资产
W -8<sv$b assets pledged as security for liabilities 用作负债抵押的资产
{;=I69 X assets portfolio 资产投资组合
u L1e? assets price 资产价格
]4@_KKP assets quality 资产质素
1}}.e^Tsfr assets realization 资产变现
D
N GNc assets refinancing arrangement 资产再集资安排
kzMCI)>" assets securitization 资产证券化
|.0/~Xy- assets situated outside Hong Kong 在香港以外地方的资产
>t2 0GmmN assets stripping 削减资产；拆卖资产
Ky[/ 7S5E assets value 资产值
&Ru|L.G` assignee 承让人
g~S>_~WL assignment 转让；转让书；转让契
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WRruF assignment of interest 权益转让
a]Bm0gdrO assignment of letters patent and trade mark 专利证书及商标转让
9N:Bu'j&/ assignment of property 物业转让；物业转让书
u I}S9 assignment right 转让权
m>y k4@a assignor 转让人
y4t M 0h associate 有联系的人；有关连人士；相联者；合伙人；联系人
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$a>N Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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nX!wN associate member 附属会员
Kzb&aOw associated body corporate 相联法人团体
J$%mG* Y( associated company 相联公司；联属公司
@TdPeTw\ associated corporation 相联法团
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Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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公认会计师公会〔英国〕
G ^ZL,{ Association of Futures Exchange Brokers 香港期货经纪协会
zQMsS Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)!SV V ~y association of underwriters 承保人组织
@0; 9.jml, assumption of control 接管
;O}%_ef@ assurance 担保；保险；转易；转易书
bjmUU6VLT assurance of interest 权益的转易
Ia=wf"JS) at 19XX price 按一九ＸＸ年价格计算
V<$g^Vb at a discount 按赔价计算；按贴水价格计算；打折扣
bc}U &X< at a premium 按溢价计算；按升水价格计算
vRpMZ)e at call 通知付款；按通知
vQ#$.*Cvn at constant market price 按固定市价计算
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tx;M H5s/V at cost 按成本计算
mnzamp at current market price 按当时市价计算；按现时市价计算
(`5No:?v< at current price 按当时价格计算；按现时价格计算
tKjPLi71 at factor cost 按要素成本计算；按生产要素成本计算
|FHeT*" at money-of-the-day price 按付款当日价格计算
"CapP`: at or better 按指定或较佳价位〔买卖指令〕
fIu5d6;' at par 按面值计算；平价
5?r#6:(yI at sight 见票即付
@Kd1|K at the close 按收市盘
)l[<3< @s at the opening 按开市盘
e#(0af8A attestation 见证；见证条款
bIu '^ at-the-money option 平价期权
>Vy=5)/i attorney 受权人；受托代表人
ZSuUmCm attornment 新拥有人承认书
MUh ) attributable profit 可归属利润
:DXkAb2 attributable share value 可归属股份价值
+AhR7R! Auckland Stock Exchange 奥克兰证券交易所
]tA39JK-i auction 拍卖
1mm/Ssw:C auctioneer 拍卖商
OmQSNU.our audit 审计；核数
PspH[db Audit Commission 审计署
zmQ V6o=k Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
%<6oKE 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〕
IHZ WNT2 audit review 帐目审查
7Vr .&`l Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G(~ d1%( audited account 审计帐目；经审计的帐目
j0B, \A audited annual account 经审计的周年帐目
yv =LT~ audited balance sheet 经审计的资产负债表
DmEmv/N= auditor 核数师；核数主任；审计师
{mY<R`Ee auditor's certificate 核数师证明书；审计师证明书
s-Q-1lKV, auditor's report 核数师报告；审计师报告
tSV}BM, Aussie bond 澳元债券
7 h?PVobe austerity budget 紧缩预算
7(rTGd0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@C62%fU {5 Australia All Ordinaries Index 澳洲所有普通股票指数
ywXerz7dUk Australian Dollar [AUD] 澳元
f50qA;7k Australian Options Market 澳大利亚期权市场
O&.^67\| Australian Securities Commission 澳洲证券事务监察委员会
M7-piRnd4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<" {Lv)4 Australian Stock Exchange 澳大利亚证券交易所
aR6? +`6< Austrian Schilling [ATS] 奥地利先令
O@{ JB authentication 认证；鉴证
:0$(umW@I" authority to purchase 委托购买证；委购书
yw^t6E authorization 认可；核准；授权；授权书
_v{,vLH authorization by direction 指示授权
6^F "np{w authorization by instruction 指令授权
RXh0 hD authorization by warrant 令状授权
kbJ/7 authorization of unit trust 单位信托的认可
mq`N&ABO!K authorized agent 指定代理人
v%n'_2J =^ authorized capital 法定资本
M` Jj! authorized clerk 出市员
WCA`34 ( authorized dealer 认可交易商
- l8n0P1+ authorized financial institution 认可财务机构
t uo'4%]i authorized fund 认可基金
lBqu}88q0 authorized fund house 获授权的基金公司；认可基金公司
\~UyfVPRT authorized institution 认可机构
Ck8`$x& t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
^crk8O@Fw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H$zjN8||" authorized insurer 获授权保险人；获认可承保人
(C*G)Aj7 authorized investment 特准投资项目
LH@)((bi4v authorized person 获授权人
'31pb9@fH authorized representative 获授权代表
j v>l6) authorized share capital 法定股本
E@^`B9 ;Q7 automated quotation system 自动报价系统
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Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
U~-Z`_@^- 自动交易系统〔香港期货交易所有限公司〕
rQg7r>%Q automatic adjustment mechanism 自动调整机制
kU$P?RD automatic adjustment system 自动调整系统
e.hHpjWi?Z Automatic Clearing House 自动票据交换所
z=<x.F automatic exchange rates accumulation system 自动化汇率累集系统
`=Pn{JaD 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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qt=m automatic teller machine [ATM] 自动柜员机
RE Dh`Wd autopay 自动转帐
Ay;=1g)8+f available assets 可用资产
k<wX ? ?' available fiscal reserve 现存财政储备
85Zy0l available profit 可用利润
8~AO~ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$J"}7+ average 平均；平均数；海损
jo {[*]Oa average basic salary 平均基本薪金
~j}di^<{ average consumer expenditure 平均消费开支；一般消费开支
d y N`9 average cost 平均成本
\2 &)b average cost of land production 增辟土地平均成本
{ c`kC]9 average daily turnover 平均每日成交额
}C! N$8 d, average daily wage rate 平均每日工资率
lfG]^id' average expenditure pattern 平均开支模式
,+<NP}Yg#G average growth rate 平均增长率
pm$,B7Q`oO average net fixed assets 固定资产平均净值
KGd L1~ average of relatives 相对价格平均数
@;2,TY>Di average price 平均价格
8`XpcK-0 average propensity to consume 平均消费倾向；一般消费倾向
zR N_` U average propensity to save 平均储蓄倾向；一般储蓄倾向
0^nnR7 average rate 平均率
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|'E R average revenue 平均收入；平均收益
~F~g$E2 } average stock 平均库存；平均存货
"gjy+eo sY average yearly rent 平均年租
cJ j4qX F avoidance of double taxation 避免双重课税
c7X5sMM, avoidance of tax 避税
