A:
0Pg @%>yb~ A share Ａ股；甲类股份
X Qj+ ]-m abatement of tax 减税；减扣免税额
AKAxfnaR ABN AMRO Bank N.V. 荷兰银行
Jv D`RUh above-the-line expenditure 线上项目支出；经常预算支出
Cx8
H above-the-line receipt 线上项目收入；经常预算收入
.Mz rj{^Y ABSA Asia Limited 南非联合亚洲有限公司
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absolute change 绝对数值变更
N qN9 absolute expenditure 实际开支
#s-li b absolute guideline figure 绝对准则数字
''CowI absolute interest 绝对权益
QtfLJ5vi absolute order of discharge 绝对破产解除令
PML84*K - absolute profit margin 绝对利润幅度
;}Acy VV absolute value 实值；绝对值
2spK#0n.HV absolutely vested interest 绝对既得权益
CfHPJ: Qo[ absorbed cost 已吸收成本；已分摊成本
CdiL{zH\3 absorption 吸收；分摊；合并
[.4D<}e absorption rate 吸收率；摊配率；分摊率
#M8>)o c ACB Finance Limited 亚洲商业财务有限公司
Jl89 }Sf acceptable form of reciprocity 合理的互惠条件
Y1 6p T acceptable rate 适当利率；适当汇率
` aaT
#r acceptance agreement 承兑协议
MZSyu acceptance for honour 参加承兑
ZHc;8|} acceptor 承兑人；接受人；受票人
7`K )7 acceptor for honour 参加承兑人
9S)A6] accident insurance 意外保险
:']O4v#^ Accident Insurance Association of Hong Kong 香港意外保险公会
E=~Ahkg accident insurance scheme 意外保险计划
ZmJHLn[ B accident year basis 意外年度基准
| 1Ko5z accommodation 通融；贷款
^ Kh>La:>O accommodation bill 通融票据；空头票据
BsN~Z!kd accommodation party 汇票代发人
zKaEh
account balance 帐户余额；帐户结余
Redxg. P account book 帐簿
^s?i&K,! account collected in advance 预收款项
{>.qo<k account current book 往来帐簿
8 hvh
xp account of after-acquired property 事后取得的财产报告
X[o "9O|< account of defaulter 拖欠帐目
ps=QVX)YP account payable 应付帐款
g ?!;04 account payee only [A/C payee only] 只可转帐；存入收款人帐户
7>|p_ o`e account receivable 应收帐款
bl;v^HR0) account receivable report 应收帐款报表
ZQrgYeQ l" account statement 结单；帐单；会计财务报表
O}"fhM k account title 帐户名称；会计科目
|n.ydyu` accountant's report 会计师报告
)1]LoEdm` Accountant's Report Rules 会计师报告规则
h3kBNBI ) accounting and auditing procedure 会计与审计程序；会计与核数程序
=|bW >y Accounting Arrangements 《会计安排》
eR5 +1b accounting basis 会计基础
nB86oQ/S accounting by Official Receiver 破产管理署署长呈交的帐目
1V1T1 Accounting Circular 《会计通告》
F84?M i{r2 accounting class 会计类别
, MU9p* accounting date 记帐日期；会计结算日期
aV?r %'~Z accounting for money 款项核算
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\F< Accounting Officer 会计主任
c9;oB|8| accounting period 会计报告期；会计期
\)9R1zp/x accounting policy 会计政策；会计方针
l ~ /y accounting practice 会计惯例
@7<m.?A! accounting principle 会计准则
>eaK@u-'0 accounting record 会计记录
JZrUl^8E accounting report 会计报告
v4wXa:CJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
U HUO9h Accounting Society of China 中国会计学会
rz gzX accounting statement 会计报表
Zu %oIk accounting system 会计制度；会计系统
@?"t &h accounting transaction 会计事项；帐务交易
\Rvsy;7 accounting treatment 会计处理
Bn{0-5nj accounting year 会计年度
?GK m_b]JC accretion 增值；添加
L\ UM12 accrual 应计项目；应累算数目
$ ~*d. accrual basis 应计制；权责发生制
Mt` XHXTp accrual basis accounting 应计制会计；权责发生制会计
k~b8=$ accrue 应累算；应计
o M#S.f? accrued benefit 应累算利益
uDi# a~m@ accrued charges 应计费用
%uLyL4*L(p accrued cumulative preference share dividend 应累算的累积优先股股息
9CTvG zkw accrued expenses 应累算费用
$U/_ 8^6B0 accrued interest payable 应付利息；应计未付利息
!#8=tO accrued interest receivable 应收利息；应计未收利息
4Vi&Y ')f accrued right 累算权益
A'X, zw^} accruing profit 应累算的利润
n; Etn!4M accumulated fiscal reserve 累积财政储备
Dbo. N` accumulated profit 累积利润；滚存溢利
*d/]-JN,K accumulated reserve 累积储备
Yhd|1,m9f accumulation of surplus income 累积收益盈余
8RR6f98FF acquired assets 既得资产
;]^JUmxU[d acquisition 收购；购置；取得
^@..\X 9 acquisition cost 购置成本
+bK.{1 acquisition expenses 购置费用
lb('=]3
}H acquisition of 100% interest 收购全部股权
i <Be)Y-' acquisition of control 取得控制权
T"m(V /L$W acquisition of fixed assets 购置固定资产
F I\V6\B/ acquisition of shell “买壳”
VG`A* Vj
acquisition price 收购价
>zDnJb&"& act of God 天灾
tY=n("=2 acting partner 执事合伙人
SbW6O_ active market 买卖活跃的市场；交投畅旺的市场；旺市
b a active partner 积极参与的合伙人
O(E- ox~q active trading 交投活跃
&c!=< <5M actual circulation 实际流通
s~6ir f/ actual cost 实际成本
5K*-)F
] actual expenditure 实际开支；实际支出
wfrWpz=FO actual income 实际入息；实际收入；实际收益
?RD)a`y51 actual market 现货市场
)(pJ~"'L actual price 现货价；实际价格
h&6x.ps@ actual profit 实际利润
" V`MNZ actual quotation 实盘；实际价位；实际报价
{L8 (5 actual year basis 按实际年度计算
vv,(ta@t2 actuals 实货
$' Hg}|53 actuarial investigation 精算调查
TGz5t$]I actuarial principle 精算原则
?iBHJ{ actuarial report 精算师报告
2v<[XNX Actuarial Society of Hong Kong 香港精算学会
b#C "rTw actuarial valuation 精算师估值
4&/-xg87( actuary 精算师
f(E 'i> ad referendum agreement 暂定协议；有待覆核的协定
rXz,<^Hmj ad valorem duty 从价税；按值征税
Ucnit^, ad valorem duty system 从价税制
!Jj=H()} ad valorem fee 从价费
YtrM J" ad valorem tariff 从价关税
VR oeq { additional allowance 额外免税额
G#! j` additional amount for unexpired risk 未过期风险的额外款额
'4A8\&lQO additional assessable profit 补加应评税利润
cZ7b$MZ%9 additional assessment 补加评税
-j9R%+YW< additional commitment 额外承担
]eq3c wR[| additional commitment vote 额外承担拨款
\0pJ+@\T9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
# | 8!0]n' additional dependent parent allowance 供养父母额外免税额
Sk$ XC additional provision 额外拨款
dR_h PBn/@ additional stamp duty 附加印花税
n.y72-& v additional tax 补加税罚款；补加税款
AsM""x1Ix Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hGF (E* adjudged bankrupt 被裁定破产
viBf" . adjudicated bankrupt 裁定破产人
N3H!ptn37 adjudication fee 裁定费；评定印花税额手续费；评估契据费
>}/"g x adjudication of bankruptcy 裁定破产；宣告破产
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k?i P adjudication of insolvency 裁定无力偿还债务
Q_#X*I adjusted actual 经调整的实数；调整后的实数
I=^%l7 adjusted current assets 经调整的流动资产；调整后的流动资产
)[)-.{q adjusted figure 经调整的数字；调整后的数额
4f"a/(>* adjusted liabilities 经调整的负债；调整后的负债
]IJ.} adjusted loss 经调整的亏损；调整后的亏损
b,G+=&6u 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
Bd"7F{H adjusted profit 经调整的利润；调整后的利润
FO}4~_W{ adjusted surplus 经调整的盈余额；调整后的盈余额
zq]V6 .]J adjusted value 经调整的价值；调整后的价值
b\?#O} adjustment 调整；修订；理算〔保险〕
3<ms iC P adjustment centre 调剂中心
{R,r c!yF adjustment lag 调整过程的时间差距；调整时差
%2oLND}?z adjustment mechanism 调整机制
h{ce+~X adjustment of loss 亏损调整
H$ xSl1>E adjustment process 调整过程；调整程序
{\ziy4<II adjustment range 调整幅度
cVn7 jxf administered exchange rate 受管制汇率
wR/i+,K Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
)11/BB\v administration expenses 行政费用
Bo Ie<{X(9 administration fee 手续费；行政费
7XWgY% G administration in bankruptcy 破产管理
qTyU1RU$9^ administration order 遗产管理令
^m8\fCA* administrator 管理人；遗产管理人
;wprH Xjq administrator of the estate 遗产管理人
4[.-
a&!} admission of debt 债项承认书
3g|O2>*? admission of proof 接纳债权证明
>e-XZ2>Sj advance 放贷款项；垫付款项；预支款项；预付款项
L*h X_8J advance account 暂支帐目；预付款帐户
1xq1te) advance compensation 预付补偿金
Y jk A^e advance from shareholder 股东垫款
}.zg VL L advance pending reimbursement 预支以待日后付还
o<P%|>qX advanced economy 先进经济体系
L +. K}w advancement 预付；预付财产
G68N@g advances warrant 垫款令
h/(9AO}t advancing 贷出
3 [aJ=5 adverse balance 逆差
i$:CGUb adverse exchange 逆汇
5'V'~Q% advertisement addressed to shareholders 在报章刊登的致股东通告
r?/>t1Z advice for collection 托收通知书
HNjkRl)QR advice of drawing 提款通知书；汇票通知书
2 >xV& advice of payment 付款通知
Gh|1%g"gm Advisory Committee [Securities and Futures Commission]
+S%@/q 谘询委员会〔证券及期货事务监察委员会〕
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Advisory Committee on Diversification 经济多元化谘询委员会
#^#)OQq] affidavit 誓章；遗产申报誓章
|Be.r{l affidavit of no receipt 述明无收款的誓章
-R7f/a8 affiliate 联号；联营公司；附属公司
R?|_` @@A affiliated company 附属公司；联号；联营公司
N}F G%a affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!Fp MO`m affordability 负担能力
4
<]QMA0 African Development Bank [AfDB] 非洲开发银行
e$>5GM after-acquired property 事后取得的财产
F/EHU?_EI after-hours dealing 市后交易
\wDO E(> after-tax profit 税后盈利；税后利润；税后溢利
<!OP b(g2 agency agreement 代理协议
*%) L?* agency expenses 代理机构的开支
J;_JH lK agency fee 代理费
PL+fLCk,I Agency Law 《代理法》
={L:q8v) agent 代理人；承销人
,CM$A} 7[ agent of company 公司代理人
Tu/JhP/g,` agent's fee 代理人费；经纪费
l3iL.?&Pa aggregate 总计；总数；总体数字
053W2Si aggregate amount 总款额；总额
H#Og0gEE}5 aggregate assets and liabilities 总体资产与负债
V">Uh@[J_ aggregate at constant price 按固定价格计算的总体数字
`XWxC:j3% aggregate demand 总需求
bh7 1Zu aggregate gross position 总持仓量
& vLX aggregate limit 总限额
3?5
~KxOE( aggregate of salaries tax 合计薪俸税
;:$N a= aggregate performance 总体表现；总体业绩
":-)mfgGU aggregate supply 总体供应
A<.Q&4jb aggregate surplus 总盈余
#sqDZ]\B aggregate total 整体总额
M;43F* aggregate value 总值；合计价值
9I.v?Tap aggregated basis 合计基准
.cZ&~ N aggregated net chargeable income 合计应课税入息实额
P^h 2 w%6' aggregation 合并计算；合计；总和
7L-%5: 1% aggregation of incomes of husband and wife 夫妇入息合并计算
p6HZ2Q:a aggregation of property 财产的总和
]7u8m[@ agio 差价；贴水
M $~h(3 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》
f1~3y}7^Jq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[#9ij3vxd 《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,I N +@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Gg.w -& 《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》
v" F0 $c Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{ YGz=5 ^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?Y hua9 agreement for a settlement 授产协议
3mm`8!R agreement for assignment 转让协议
IYQYW.`ly agreement for sale 售卖协议；买卖协议
Dh9-~}sW' agreement for sale and purchase 买卖协议
wy c,Ir agreement for the payment of interest 支付利息协议
~AE034_N agreement for the repayment of money 还款协议
EhD|\WLx! agreement of reinsurance 再保险协议
2Qy !Aa Agricultural Bank of China 中国农业银行
yZ!Eu#81 air passenger departure tax 飞机乘客离境税
)$]+R?v Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&J~S $ airport tax 机场税
%~W}262 alcohol duty 酒精税
?&GMp[ alienation 让与；让渡；转让
f^%E]ki alimony 生活费；赡养费
y1
}d (% All Ordinaries Index [AOI] 所有普通股指数
3tm z2JIb all risks 全险；综合险
x# YOz7. All Sales Record for Stock Market 《股票市场成交报告》
Czci6 Lz Allied Capital Resources Limited 新联财务有限公司
Sm Ei _u]' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H_AV 3
; allocation letter 拨款信件
VG8rd'Z allocation of fund 分配款项；预留款项
O\D({> allocation of profit 利润分配；溢利分配
|@@mq!>- allocation warrant 拨款令
./fEx
'E allotment 分配；配股
~ F(+uJbO allotment notice 股份配售通知；配股通知
RV$+g.4 allotment of shares 股份分配
"FXS;Jf allowable 可获宽免；免税的
tAC,'im:* allowable business loss 可扣除的营业亏损
CMg83 allowable expenses 可扣税的支出
rvmI
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)-QNWN
H allowance for debts 债项的免税额
18 n84RkI9 allowance for depreciation by wear and tear 耗损折旧免税额
`Eu(r]:W allowance for funeral expenses 殡殓费的免税额
Gz6GU.IyQy allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{//F>5~[ allowance for repairs and outgoings 修葺及支出方面的免税额
8uGPyH allowance to debtor 给债务人的津贴
Ffxk] o&%c alteration of capital 资本更改
qIqk@u alternate trustee 候补受托人
Y( :OfC? amalgamation 合并
O)5PUyC:H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)R +o8C ambit of charges 征税范围；收费范围
sTA/2d amended valuation 经修订的估值
=3zn
Ta } American Commodities Exchange 美国商品交易所
@NH Ruk+ American Express Bank Limited 美国运通银行
&=?`; K American Stock Exchange 美国证券交易所
m+m6"yE#_ amortization 摊销
\Zh)oUH d amount due from banks 存放银行同业的款项
__V]HcP; amount due from banks abroad 存放海外银行同业的款项
fhY[I0;}$ amount due from holding companies 控股公司欠款
3H%HJS amount due from local banks 存放本港银行同业的款项
_5K_YhT amount due to banks 银行同业的存款
k, @J& amount due to banks abroad 海外银行同业的存款
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amount due to holding companies 控股公司存款
,|#>X>^FQQ amount due to local banks 本港银行同业的存款
2 Lam vf amount due to outport banks 外埠银行同业的存款
.3U[@ *b( amount for note issue 发行纸币的款额
`HS4(2+C amount of bond 担保契据的款额
%'t~e?d! amount of consideration 代价款额
uv-W/ p amount of contribution 供款数额
R|CY4G
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d=#p w*w amount of principal of the loan 贷款本金额
^i8I 1@ = amount of rates chargeable 应征差饷数额
#w*pWD^ amount of share capital 股本额
lQsQRp amount of sums assured 承保款额
B![5+ amount of variation 变动幅度
'iVo,m[yKU amount of vote 拨款数额
BH-[ q9pf amount payable 应付款额
0o<q Eo^ amount receivable 应收款额
5 i/E=D Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-PnC^r0L$ analysis 分析
NqZRS>60v ancillary risk 附属风险
$&C(oh$: annual account 周年帐目；周年帐目报表；年度决算；年结
IP'igX annual accounting date 年结日期
@gqw] _W annual allowance 每年免税额；年积金；年度津贴；年津
`es($7}P_W annual balance 年度余额
[[ e | GQ annual disposable income 每年可动用收入
3opLLf_g annual estimates 周年预算
b66X])+4jE annual fee 年费
pq[mM!;#v annual general meeting 周年大会
w}.'Tebu annual growth rate 年增率；每年增长率
[Kj:~~`T annual long-term supplement 长期个案每年补助金
0 v@/I< annual pensionable emolument 可供计算退休金的年薪
?:?4rIZ< annual report 年报
nP3GI:mjL Annual Report on the Consumer Price Index 《消费物价指数年报》
|w JZU annual return 周年报表；周年申报表；每年报税表格
Y F -w=Y6 Annual Return Rules 《周年报表规则》
HL e^| annual review of consumer prices 每年消费物价回顾
$CmX
&%L= annual roll-forward basis 逐年延展方式
vaj6 6nV annual salary 年薪
IPO[J^#Me annual statement 年度报表；年度决算表
O8 r"M8 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
^)q2\ YE; annuitant 年金受益人
(J*w./ annuity 年金
)zXyV]xe annuity contract 年金合约
Y(y 9l{' annuity on human life 人寿年金
W"kw>JEt antecedent debt 先前的债项
VWshFI ante-dated cheque 倒填日期支票
&{ {DS anticipated expenditure 预期开支
s3-ktZ@ anticipated net profit 预期纯利
>fye^Tx anticipated revenue 预期收入
}iSakq' anti-inflation measure 反通货膨胀措施
|"yf@^ kdC anti-inflationary stance 反通货膨胀立场
S/-7Zo&w+ apparent deficit 表面赤字
V./w06;0 apparent financial solvency 表面偿债能力
{F :v$ K apparent partner 表面合伙人
iw
fp' application for personal assessment 个人入息课税申请书
YC]YX H application of fund 资金应用
~9?U_ahfVt application to release as liquidator and to destruct the books of accounts and documents
gOyY#] g 申请免除清盘人职务及毁灭帐簿与文件
^Q=y^fx1 appointed actuary 委任精算师
:Nz?<3R0\ appointed auditor 委任核数师；委任审计师
vS YKe appointed trustee 委任的受托人
!/}FPM_ appointer 委任人
`XxG"k\/S apportioned pro rata 按比例分摊
e(#IewKp apportionment 分配；分摊
?4ILl>* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
B#aH\$_U apportionment formula 分摊方程式
h_~|O [5|) apportionment of estate duty 遗产税的分摊
R*@[P g * appraisal 估价；评估
jBv$^L appreciable growth 可观增长
2 1~7{# appreciable impact 显着影响
b%;59^4AjD appreciable increase 可观增长
JYd7@Msfc appreciation 增值；升值
b;L>%; appreciation against other currencies 相对其他货币升值
v1r_Z($ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ay(!H~q_U appreciation tax 增值税
)E:,V~< 8 appropriation 拨款；拨用；拨付
Iz )h z9k appropriation account 拨款帐目
P/pjy Appropriation Bill 拨款法案
y5/6nvH_6 appropriation-in-aid system 补助拨款办法
qijcS2E6S approved assets 核准资产
bW9"0=j[{ approved basket stock 认可一篮子证券
lB!vF ~A& approved budget 核准预算
6B''9 V:s approved charitable donation 认可慈善捐款
PDIclIMS'F approved charitable institution 认可慈善机构
m*!f%}T approved currency 核准货币；认可货币
4C1FPrh approved estimates 核准预算
k=7Gr;;l=p approved estimates of expenditure 核准开支预算
C,r `I/; approved overseas insurer 核准海外保险人
h4anr7g{ approved overseas trust company 核准海外信托公司
EF=dXm/\ approved pooled investment fund 核准汇集投资基金
7"q+"0G approved provident fund scheme 认可公积金计划
~ *!u approved provision 核准拨款
g(<T u^F approved redeemable share 核准可赎回股份
k\pDJ7wF^ approved regional stock 认可地区性证券
Mi}I0yhVm approved retirement scheme 认可退休金计划
rQEi/ approved subordinated loan 核准附属贷款
:wU_-{>>2 arbitrage 套戥；套汇；套利
*v
rW A arbitrageur 套戥者；套汇者
!\0F.* arbitrary amount 临时款项
fYhR#FVI arrangement 措施；安排；协定
D#7_T KX arrears 欠款
}t|Plz arrears of pay 欠付薪酬
7%9)C[6NSs arrears of revenue 逾期未收税款；逾期未收的帐项
l>~ `;W articles of association 组织章程；组织细则；组织章程细则
Ka]@[R6e Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(a
`FS,M ascertainment of profit 确定利润
x=5P+_ "Asia Clear" “亚洲结算系统”
w,Z" W;| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6<Z*Tvk{C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
PXosFz~ Asian Development Fund [ADF] 亚洲发展基金
f]8!DXEA Asian dollar bond 亚洲美元债券
ejklpa ./ Asian dollar market 亚洲美元市场
$(gGoL< Asian dollar rate 亚洲美元利率
fpvvV( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ad;S=h8 : Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
;cI#S%uvpn asked price 沽盘；喊价；索价；卖方报价
i-,D_ assessable income 应评税入息
d=XpO*v,[ assessable loss 应评税亏损
dC` tN5 assessable profit 应评税利润
_1sMY hI assessable value 应评税值
A XBkJ'jd assessed profit 估定利润
W|dpFh` assessed value 经评估价值
j1YH9T#|D assessment 评税；评定；估价；评税单
cJ(BiL-uF assessment number 评税编号；估价编号
?j/kOD0 assessment of additional tax 补加税评税
u 1ZJHry assessment of performance 业绩评估；实绩评价
mX&xn2}qZ" Assessor 评税主任
Xsd $*F@< asset price bubbles 资产价格泡沫
\+k, :8s/ asset-backed securities 具资产保证的证券
^/>Wr'w assets accretion 资产增值
'y9* uT~ assets and liabilities 资产与负债
\sK:W|yy assets betterment statement 资产递增表；资产改进表
5vTv$ 2@ assets lending 实物放款；有抵押贷款
( =1q!c`
assets of the company passing on the death 死者去世时转移的公司资产
Gg%tV Qu assets pledged as security for liabilities 用作负债抵押的资产
fc R j assets portfolio 资产投资组合
p jKt:R} assets price 资产价格
mG)8U{L assets quality 资产质素
b~_B
[cf assets realization 资产变现
|gnAqkW0 assets refinancing arrangement 资产再集资安排
74K)aA assets securitization 资产证券化
X JY5@I. assets situated outside Hong Kong 在香港以外地方的资产
^qxdmMp)l assets stripping 削减资产；拆卖资产
A&?}w_|9 assets value 资产值
=}JBA>q( assignee 承让人
<jeh`g assignment 转让；转让书；转让契
X Orcygb2 assignment of interest 权益转让
akT|Y4KxD assignment of letters patent and trade mark 专利证书及商标转让
s^w\zz Yb assignment of property 物业转让；物业转让书
9ilM@SR assignment right 转让权
QDS0ejhp assignor 转让人
g nt4 5]@{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
L[9OVD Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
iTh
xVD associate member 附属会员
pOm@b ` S% associated body corporate 相联法人团体
2;G98H associated company 相联公司；联属公司
P,i"&9 8 associated corporation 相联法团
G0}Dq M Ti Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\a\= gn 公认会计师公会〔英国〕
JO2xT#V Association of Futures Exchange Brokers 香港期货经纪协会
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Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|olNA*4 association of underwriters 承保人组织
0p-#f|ET assumption of control 接管
FV
A
UR assurance 担保；保险；转易；转易书
I X9K.f assurance of interest 权益的转易
0[/vQ+O ]2 at 19XX price 按一九ＸＸ年价格计算
q7,^E`5EgU at a discount 按赔价计算；按贴水价格计算；打折扣
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at a premium 按溢价计算；按升水价格计算
s~ ^*+kq at call 通知付款；按通知
td >,TW=A* at constant market price 按固定市价计算
.Gh%p`< at constant price 按固定价格计算
cw;co@!$ at cost 按成本计算
GR%{T'ZD` at current market price 按当时市价计算；按现时市价计算
b,dr+RB at current price 按当时价格计算；按现时价格计算
~ %s}S at factor cost 按要素成本计算；按生产要素成本计算
QY@u}&m%o at money-of-the-day price 按付款当日价格计算
LM:)j:g S6 at or better 按指定或较佳价位〔买卖指令〕
cC%j!8! at par 按面值计算；平价
"u;YI=+ at sight 见票即付
-#aZF2z at the close 按收市盘
" 9@,l! at the opening 按开市盘
EJLQ&oH[ attestation 见证；见证条款
vU!8`x) at-the-money option 平价期权
:.$"kXm^
attorney 受权人；受托代表人
ExCM< $, attornment 新拥有人承认书
S[mM4et| attributable profit 可归属利润
vZ@g@zB4o0 attributable share value 可归属股份价值
D`VFf\7 Auckland Stock Exchange 奥克兰证券交易所
Vclr2]eV4O auction 拍卖
EMlIxpCn: auctioneer 拍卖商
"j R] MZ audit 审计；核数
HzvlF0f Audit Commission 审计署
d&jjWlHgEN Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
)~V }oKk0t 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
5Z{_m;I. audit review 帐目审查
4T` &S l Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}c%
pH{ HI audited account 审计帐目；经审计的帐目
KiAcA]0 audited annual account 经审计的周年帐目
)TU <:V audited balance sheet 经审计的资产负债表
h*Je35
auditor 核数师；核数主任；审计师
tPU-1by$ auditor's certificate 核数师证明书；审计师证明书
bLbR IY"l auditor's report 核数师报告；审计师报告
\"x>JW4w Aussie bond 澳元债券
:)IV!_> 'd austerity budget 紧缩预算
(a.1M8v+Sg Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ES}. xZ#~ Australia All Ordinaries Index 澳洲所有普通股票指数
?x3Jv<G0* Australian Dollar [AUD] 澳元
#cU^U#;= r Australian Options Market 澳大利亚期权市场
gn ?YF` Australian Securities Commission 澳洲证券事务监察委员会
~Ky4+\6o> Australian Society of Certified Practising Accountants 澳洲执业会计师公会
q[ d)e6
Australian Stock Exchange 澳大利亚证券交易所
y-9+a7j Austrian Schilling [ATS] 奥地利先令
PKf:O authentication 认证；鉴证
[i7YVwG4 authority to purchase 委托购买证；委购书
uWjU OJEe authorization 认可；核准；授权；授权书
s;Y<BD authorization by direction 指示授权
^.go O] authorization by instruction 指令授权
6~8F!b2 authorization by warrant 令状授权
eLfvMPV o authorization of unit trust 单位信托的认可
JA ^v authorized agent 指定代理人
7I}P*%(f authorized capital 法定资本
#BY`h~&T authorized clerk 出市员
$`ztiVu3 authorized dealer 认可交易商
2f{T6=SK authorized financial institution 认可财务机构
i sW\MB] authorized fund 认可基金
sJZ!sznn authorized fund house 获授权的基金公司；认可基金公司
8TWTbQ authorized institution 认可机构
NfzF.{nh authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=o^|b ih authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
WeMAe
w/d authorized insurer 获授权保险人；获认可承保人
R7?29?$7 authorized investment 特准投资项目
|`O7nOM authorized person 获授权人
` rb>K authorized representative 获授权代表
4(cJ^]wb ^ authorized share capital 法定股本
Z4hLdHo_ automated quotation system 自动报价系统
B4g8
~ f Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Br5o7(AE 自动交易系统〔香港期货交易所有限公司〕
}Ln@R~[ automatic adjustment mechanism 自动调整机制
GABQUmtH automatic adjustment system 自动调整系统
9V
0}d2d Automatic Clearing House 自动票据交换所
HpW 42 automatic exchange rates accumulation system 自动化汇率累集系统
#sB,1" Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
xT*d/Oa w automatic teller machine [ATM] 自动柜员机
g(hOg~S\E autopay 自动转帐
`bG7"o` available assets 可用资产
z[nS$]u available fiscal reserve 现存财政储备
0g=`DSC<( available profit 可用利润
E167=BD9< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
T!2=*~A average 平均；平均数；海损
jqnCA<G~B- average basic salary 平均基本薪金
D'_Bz8H!p average consumer expenditure 平均消费开支；一般消费开支
h|;qG)f^ average cost 平均成本
{i [y9 average cost of land production 增辟土地平均成本
)9v`f9X){ average daily turnover 平均每日成交额
`BY&>WY[ average daily wage rate 平均每日工资率
uQqWew8l+ average expenditure pattern 平均开支模式
Pbu{'y3J average growth rate 平均增长率
v?:: | { average net fixed assets 固定资产平均净值
7 s Fz?` - average of relatives 相对价格平均数
y$W|~ H average price 平均价格
V@vU" average propensity to consume 平均消费倾向；一般消费倾向
BiwieF4x average propensity to save 平均储蓄倾向；一般储蓄倾向
9m2, qr| average rate 平均率
XN=67f$Hw average revenue 平均收入；平均收益
1$/MrPT(b average stock 平均库存；平均存货
p9!"O average yearly rent 平均年租
C$h<Wt=< avoidance of double taxation 避免双重课税
#p(h]T32 avoidance of tax 避税
