A:
d%[`=fs]|m A share Ａ股；甲类股份
c=U$$|qHV abatement of tax 减税；减扣免税额
OL6x MToP ABN AMRO Bank N.V. 荷兰银行
J7 zVi above-the-line expenditure 线上项目支出；经常预算支出
)b:~kuHi above-the-line receipt 线上项目收入；经常预算收入
m}'t'l4 c ABSA Asia Limited 南非联合亚洲有限公司
N 4J qW absolute change 绝对数值变更
aZ`_W| absolute expenditure 实际开支
3Wtv+L7Br absolute guideline figure 绝对准则数字
JCU3\39} absolute interest 绝对权益
U{:(j5m absolute order of discharge 绝对破产解除令
W;)F NP|MT absolute profit margin 绝对利润幅度
;JD3tM< absolute value 实值；绝对值
ZE3ysLk m absolutely vested interest 绝对既得权益
8BoT%kVeJv absorbed cost 已吸收成本；已分摊成本
^: rNoo absorption 吸收；分摊；合并
"3>* i!i absorption rate 吸收率；摊配率；分摊率
+e3WwUx ACB Finance Limited 亚洲商业财务有限公司
DJ2]NA$Q* acceptable form of reciprocity 合理的互惠条件
&s}@7htE acceptable rate 适当利率；适当汇率
zL!~,B8C acceptance agreement 承兑协议
,mBKya) acceptance for honour 参加承兑
+68K[s,FD acceptor 承兑人；接受人；受票人
4>wIF }\ acceptor for honour 参加承兑人
^TCJh^4na accident insurance 意外保险
xvz5\s|b Accident Insurance Association of Hong Kong 香港意外保险公会
4 + ?ZTc( accident insurance scheme 意外保险计划
A>1 p]# accident year basis 意外年度基准
G]NtX4' 4 accommodation 通融；贷款
+` Y ?- accommodation bill 通融票据；空头票据
+K?N:w accommodation party 汇票代发人
"VVR#H}{ account balance 帐户余额；帐户结余
U"Ob@$ROFy account book 帐簿
: R*^Izs= account collected in advance 预收款项
i11GW account current book 往来帐簿
&)f++(i account of after-acquired property 事后取得的财产报告
{'Qk>G
s account of defaulter 拖欠帐目
u$@I/q,ou account payable 应付帐款
sq (063l account payee only [A/C payee only] 只可转帐；存入收款人帐户
V<7K!<g)b account receivable 应收帐款
Wv*BwiQ account receivable report 应收帐款报表
!DUg"o3G> account statement 结单；帐单；会计财务报表
%LZM5Z^ account title 帐户名称；会计科目
/E
yg*# accountant's report 会计师报告
@ un Accountant's Report Rules 会计师报告规则
HF =C8ZtlL accounting and auditing procedure 会计与审计程序；会计与核数程序
n; '~"AG) Accounting Arrangements 《会计安排》
j[Zni D accounting basis 会计基础
8sjHQ)< accounting by Official Receiver 破产管理署署长呈交的帐目
]\mb6H c Accounting Circular 《会计通告》
e]B< \i\T accounting class 会计类别
.dLX'84fY accounting date 记帐日期；会计结算日期
Ac(irPrD accounting for money 款项核算
Cy> +j{%! Accounting Officer 会计主任
h
_7;UQH accounting period 会计报告期；会计期
h+u|MdOY\ accounting policy 会计政策；会计方针
e4H0<h
}{ accounting practice 会计惯例
>W]"a 3E accounting principle 会计准则
K XbYv62 accounting record 会计记录
` xAJy5 accounting report 会计报告
whZ],R*u Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ao5yW;^y Accounting Society of China 中国会计学会
WHavz0knf[ accounting statement 会计报表
WuZ n|j' accounting system 会计制度；会计系统
Y},GZ ^zqy accounting transaction 会计事项；帐务交易
2u H\8A+'f accounting treatment 会计处理
U*U )l$! accounting year 会计年度
z>g& ?vo2 accretion 增值；添加
f#Oz("d accrual 应计项目；应累算数目
V R P.t D accrual basis 应计制；权责发生制
dQ~"b= accrual basis accounting 应计制会计；权责发生制会计
c Yn}we}7 accrue 应累算；应计
Xl Jux_LD: accrued benefit 应累算利益
"EkO>M/fr accrued charges 应计费用
'R5l
=Wf accrued cumulative preference share dividend 应累算的累积优先股股息
MCpK^7]k accrued expenses 应累算费用
lc(iy:z@ accrued interest payable 应付利息；应计未付利息
)g^Ewzy^X accrued interest receivable 应收利息；应计未收利息
He;%6OG{ accrued right 累算权益
PCnJ2 accruing profit 应累算的利润
G uc^gq} accumulated fiscal reserve 累积财政储备
?o'arxCxZn accumulated profit 累积利润；滚存溢利
{#Cm> @') accumulated reserve 累积储备
"A`'~]/hE accumulation of surplus income 累积收益盈余
PH &m s acquired assets 既得资产
4\WkXwoqQO acquisition 收购；购置；取得
' *C)S acquisition cost 购置成本
Yaepy3F acquisition expenses 购置费用
iL'
]du<wk acquisition of 100% interest 收购全部股权
~mo ` acquisition of control 取得控制权
BQf+1 Ly& acquisition of fixed assets 购置固定资产
<q=B(J' acquisition of shell “买壳”
wIHz TL acquisition price 收购价
t ?'/KL act of God 天灾
D];([:+4 acting partner 执事合伙人
,dMi+c`ax active market 买卖活跃的市场；交投畅旺的市场；旺市
gq &85([ active partner 积极参与的合伙人
- $/{V&?t active trading 交投活跃
<L#r6y~H actual circulation 实际流通
~Nh7C b _ actual cost 实际成本
aV, J_Q6r actual expenditure 实际开支；实际支出
`sC8ro@Fm actual income 实际入息；实际收入；实际收益
# TF actual market 现货市场
>;?97'M actual price 现货价；实际价格
nEr, jd~f actual profit 实际利润
7s 3 <} actual quotation 实盘；实际价位；实际报价
K#m o+n5-; actual year basis 按实际年度计算
El} z^e actuals 实货
+ =$G6uR$ actuarial investigation 精算调查
e|y~q0Q $ actuarial principle 精算原则
#oY7v,x\ actuarial report 精算师报告
.1}(Bywm5 Actuarial Society of Hong Kong 香港精算学会
NebZGD2K actuarial valuation 精算师估值
v 0H#\p actuary 精算师
b=EZtk6> ad referendum agreement 暂定协议；有待覆核的协定
\C|06Bs $
ad valorem duty 从价税；按值征税
jX@9 849@ ad valorem duty system 从价税制
Q)&Ztw< ad valorem fee 从价费
vj0?b/5m ad valorem tariff 从价关税
&ayoTE^0, additional allowance 额外免税额
,_O[; L additional amount for unexpired risk 未过期风险的额外款额
VvKH]>* additional assessable profit 补加应评税利润
U"Oq85vY additional assessment 补加评税
`BY`ltW additional commitment 额外承担
T94$}- 5/) additional commitment vote 额外承担拨款
5H2|:GzUc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
eyV904< F additional dependent parent allowance 供养父母额外免税额
ys PW< additional provision 额外拨款
^\% %9jY additional stamp duty 附加印花税
.EQFHStr additional tax 补加税罚款；补加税款
[XK"$C]jHJ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
I K);BN2<L adjudged bankrupt 被裁定破产
Q<qIlNE adjudicated bankrupt 裁定破产人
In2D32"F adjudication fee 裁定费；评定印花税额手续费；评估契据费
XMdYted adjudication of bankruptcy 裁定破产；宣告破产
nceF4Ty adjudication of insolvency 裁定无力偿还债务
K9=_}lS@' adjusted actual 经调整的实数；调整后的实数
`x{gF8GV adjusted current assets 经调整的流动资产；调整后的流动资产
%iv'/B8 adjusted figure 经调整的数字；调整后的数额
: nt%z0_ adjusted liabilities 经调整的负债；调整后的负债
hyp`6?f adjusted loss 经调整的亏损；调整后的亏损
pV8,b 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
&V
L<Rx adjusted profit 经调整的利润；调整后的利润
hAdEq$ adjusted surplus 经调整的盈余额；调整后的盈余额
{JJ`|*H$_ adjusted value 经调整的价值；调整后的价值
+nuQC{ ^> adjustment 调整；修订；理算〔保险〕
&~8} y+z adjustment centre 调剂中心
_1~Sj* adjustment lag 调整过程的时间差距；调整时差
!p$V7pFu6 adjustment mechanism 调整机制
Ge x^\gf adjustment of loss 亏损调整
<4Fd ~ adjustment process 调整过程；调整程序
TH-^tw adjustment range 调整幅度
RfD $ @q9 administered exchange rate 受管制汇率
{)M4h?.2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Velmq'n administration expenses 行政费用
g= .5*'Xlp administration fee 手续费；行政费
g7pFO cV administration in bankruptcy 破产管理
cD\Qt9EI administration order 遗产管理令
j.K y P WO administrator 管理人；遗产管理人
tXx9N_/ administrator of the estate 遗产管理人
x9= lN^/4 admission of debt 债项承认书
SV~xNzo~ admission of proof 接纳债权证明
? cJ$= advance 放贷款项；垫付款项；预支款项；预付款项
DCm;dh advance account 暂支帐目；预付款帐户
Vswi /( advance compensation 预付补偿金
LLE~V~j advance from shareholder 股东垫款
U6Qeode advance pending reimbursement 预支以待日后付还
@l8?\^N advanced economy 先进经济体系
^$(|(N[; advancement 预付；预付财产
d3\8BKp advances warrant 垫款令
#% 5>}$ advancing 贷出
3 R m$ adverse balance 逆差
xfzR>NU adverse exchange 逆汇
CY:pYke= advertisement addressed to shareholders 在报章刊登的致股东通告
Vl EkT9^: advice for collection 托收通知书
YW5E
| z advice of drawing 提款通知书；汇票通知书
o.Q9kk? L advice of payment 付款通知
X}ZOjX! Advisory Committee [Securities and Futures Commission]
buoz La 谘询委员会〔证券及期货事务监察委员会〕
Q*wx6Pu8 Advisory Committee on Diversification 经济多元化谘询委员会
z R 4hu o affidavit 誓章；遗产申报誓章
17 GyE=Uu affidavit of no receipt 述明无收款的誓章
}X UHP% affiliate 联号；联营公司；附属公司
(Cq-8**dY affiliated company 附属公司；联号；联营公司
L=$P affirmation [estate duty] 非宗教式宣誓〔遗产税〕
k K(633s affordability 负担能力
M;E&@[5 African Development Bank [AfDB] 非洲开发银行
yP-Dj
, after-acquired property 事后取得的财产
n5b
N/ after-hours dealing 市后交易
rEViw ?^KT after-tax profit 税后盈利；税后利润；税后溢利
M_e! s}F agency agreement 代理协议
h3:,Gbyap agency expenses 代理机构的开支
oH;Y } h agency fee 代理费
,kP{3.#Q Agency Law 《代理法》
_+{s^n= agent 代理人；承销人
dU\fC{1Z agent of company 公司代理人
zh6so. agent's fee 代理人费；经纪费
y`N1I aggregate 总计；总数；总体数字
a V ^2 aggregate amount 总款额；总额
H$;\TG@, aggregate assets and liabilities 总体资产与负债
<D=%5 5 aggregate at constant price 按固定价格计算的总体数字
w 8E,zH aggregate demand 总需求
A=,m aggregate gross position 总持仓量
-{< %Wt9 aggregate limit 总限额
[:o#d`^ aggregate of salaries tax 合计薪俸税
$OJ*Kul aggregate performance 总体表现；总体业绩
>ko;CQR aggregate supply 总体供应
q q`Uv U aggregate surplus 总盈余
9= /8d`r aggregate total 整体总额
M: x8]TA aggregate value 总值；合计价值
xS.0u"[ aggregated basis 合计基准
f ZISwr aggregated net chargeable income 合计应课税入息实额
*8Lym,] aggregation 合并计算；合计；总和
]/a?:24 [ aggregation of incomes of husband and wife 夫妇入息合并计算
@<Y Za$` aggregation of property 财产的总和
X:dj 5 v agio 差价；贴水
iU3co|q7 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》
CN >q`[! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ywni2-)< 《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》
)TWf/L cp Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
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》
^y X
W.s Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
UeVF@rw 《香港政府和大韩民国政府关于相互促进和保护投资协定》
A[b'MNsv agreement for a settlement 授产协议
41:Z8YL( agreement for assignment 转让协议
7#RW4Z M agreement for sale 售卖协议；买卖协议
o(a*Fk$ agreement for sale and purchase 买卖协议
AXJC&O}` agreement for the payment of interest 支付利息协议
d BJM ?/ agreement for the repayment of money 还款协议
fN&O `T> agreement of reinsurance 再保险协议
}3+(A`9h f Agricultural Bank of China 中国农业银行
CocvEoE*z air passenger departure tax 飞机乘客离境税
y_'8m9Qy) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
gh~C.>W}q+ airport tax 机场税
?6[>HX; alcohol duty 酒精税
j\ )Qn 2r alienation 让与；让渡；转让
V9MA)If> alimony 生活费；赡养费
`=. {i}V All Ordinaries Index [AOI] 所有普通股指数
lKm?Xu'yH all risks 全险；综合险
is6JS^Q All Sales Record for Stock Market 《股票市场成交报告》
9eV@v Allied Capital Resources Limited 新联财务有限公司
Y X~H!6l all-items index [Consumer Price Index] 总指数〔消费物价指数〕
';
qT allocation letter 拨款信件
s*S@} l allocation of fund 分配款项；预留款项
c xX allocation of profit 利润分配；溢利分配
+x WT)h/ allocation warrant 拨款令
J${wU @_ % allotment 分配；配股
K r 9 @ allotment notice 股份配售通知；配股通知
O ~" ^\]\ allotment of shares 股份分配
K%Rx5 S allowable 可获宽免；免税的
R=E )j^<F allowable business loss 可扣除的营业亏损
Yc9 M6=E^ allowable expenses 可扣税的支出
uD+;5S]us allowance 免税额；津贴；备抵；准备金
nc`[f y|} allowance for debts 债项的免税额
;KnnAZJ allowance for depreciation by wear and tear 耗损折旧免税额
ny#7iz/ allowance for funeral expenses 殡殓费的免税额
9<xe%V=ki allowance for inflation 为通货膨胀而预留的款项；通胀准备金
r R."_Z2 allowance for repairs and outgoings 修葺及支出方面的免税额
zRu}lJ1#W$ allowance to debtor 给债务人的津贴
O-G4 ^V8 alteration of capital 资本更改
/*st, P$" alternate trustee 候补受托人
=_TCt H amalgamation 合并
qG~O] ($ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
E4WoKuE1$ ambit of charges 征税范围；收费范围
YKj7~yK? amended valuation 经修订的估值
n|{x\@VeF American Commodities Exchange 美国商品交易所
4F/ Q0" American Express Bank Limited 美国运通银行
\ <V{6#Q= American Stock Exchange 美国证券交易所
( 3W<yAM+ amortization 摊销
"b Rck88V amount due from banks 存放银行同业的款项
U+nwLxe' amount due from banks abroad 存放海外银行同业的款项
j# o0y5S amount due from holding companies 控股公司欠款
WtdWD_\%Y\ amount due from local banks 存放本港银行同业的款项
0gx bo amount due to banks 银行同业的存款
F!N;4J5u amount due to banks abroad 海外银行同业的存款
8r+R~{ amount due to holding companies 控股公司存款
`y
m^0x8 amount due to local banks 本港银行同业的存款
/J1O{L amount due to outport banks 外埠银行同业的存款
+xB !T1p D amount for note issue 发行纸币的款额
hO\_RhsRy? amount of bond 担保契据的款额
O+c@B}[! amount of consideration 代价款额
k4s >sd3 5 amount of contribution 供款数额
K+PzTGWq^ amount of indebtedness 负债款额
n B"q amount of principal of the loan 贷款本金额
Xv6z>z. amount of rates chargeable 应征差饷数额
CShVJ:u+K\ amount of share capital 股本额
vlx
wt ~ amount of sums assured 承保款额
6i , d| amount of variation 变动幅度
k$#
@_ amount of vote 拨款数额
)}vQ?n[:' amount payable 应付款额
Cd]d[{NJ ; amount receivable 应收款额
Hz!+g'R!Gs Amsterdam Stock Exchange 阿姆斯特丹证券交易所
sl>4O ]N analysis 分析
:,6dW?mun6 ancillary risk 附属风险
5fM/y3QPsZ annual account 周年帐目；周年帐目报表；年度决算；年结
{WT"\Xj>B? annual accounting date 年结日期
7[^:[OEE annual allowance 每年免税额；年积金；年度津贴；年津
}yC ve annual balance 年度余额
(\>_{"*= annual disposable income 每年可动用收入
=^O8 4Cp 6 annual estimates 周年预算
@\b* a]CV annual fee 年费
hekAics6S annual general meeting 周年大会
C
KBLM2 D annual growth rate 年增率；每年增长率
'BcxKqC annual long-term supplement 长期个案每年补助金
&YDb/{|CIC annual pensionable emolument 可供计算退休金的年薪
No! P? annual report 年报
+7^{T:^ht Annual Report on the Consumer Price Index 《消费物价指数年报》
&}wKC:LSP annual return 周年报表；周年申报表；每年报税表格
c-n'F+fZ Annual Return Rules 《周年报表规则》
/%=p-By<V annual review of consumer prices 每年消费物价回顾
&> p2N annual roll-forward basis 逐年延展方式
coiTVDwA annual salary 年薪
}S qey:9jH annual statement 年度报表；年度决算表
[A fV+$ 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
_T<ney}Y< annuitant 年金受益人
l3)(aay! annuity 年金
VE d\* annuity contract 年金合约
yI h>j.P annuity on human life 人寿年金
Gq$9 he< antecedent debt 先前的债项
m {I_E
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{M$mrmG anticipated expenditure 预期开支
*< OWd'LI anticipated net profit 预期纯利
f @Hp,- anticipated revenue 预期收入
M%1-fd anti-inflation measure 反通货膨胀措施
?so 3Kj6H anti-inflationary stance 反通货膨胀立场
XK{`x< apparent deficit 表面赤字
9L*gxI > apparent financial solvency 表面偿债能力
o>\j c apparent partner 表面合伙人
)U`H 7\*) application for personal assessment 个人入息课税申请书
Bz }Kdyur application of fund 资金应用
x\3tSP7Vp application to release as liquidator and to destruct the books of accounts and documents
WIQt5=- 申请免除清盘人职务及毁灭帐簿与文件
v'2EYTVNJD appointed actuary 委任精算师
8n,i5>!d appointed auditor 委任核数师；委任审计师
b^;19]/RW appointed trustee 委任的受托人
q;}^ Jpb; appointer 委任人
I,l%6oPa apportioned pro rata 按比例分摊
< u&uwD~A apportionment 分配；分摊
]9]3=;b > Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
O_FT@bo\ apportionment formula 分摊方程式
gOx4qxy/m| apportionment of estate duty 遗产税的分摊
K/,
B appraisal 估价；评估
44
o5I: appreciable growth 可观增长
UFyGp>/06 appreciable impact 显着影响
C;O U2,c,T appreciable increase 可观增长
$x vEYK appreciation 增值；升值
}^pnwo9vV appreciation against other currencies 相对其他货币升值
VjMd&>G appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X6N^<Z$ appreciation tax 增值税
pW:U|m1dS appropriation 拨款；拨用；拨付
bsR^H5O@ appropriation account 拨款帐目
QtW5; A-h Appropriation Bill 拨款法案
ad&Mk^p appropriation-in-aid system 补助拨款办法
svU107? approved assets 核准资产
s<sqO,! approved basket stock 认可一篮子证券
VCX})sp approved budget 核准预算
_ _-rP approved charitable donation 认可慈善捐款
23U9+ approved charitable institution 认可慈善机构
^r(2
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Y=vA ;BE]R approved estimates 核准预算
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ok_"wB approved estimates of expenditure 核准开支预算
z ,P:i$ approved overseas insurer 核准海外保险人
U@BVVH?,o approved overseas trust company 核准海外信托公司
gA`/t e approved pooled investment fund 核准汇集投资基金
z
}R-J/xr2 approved provident fund scheme 认可公积金计划
4T G g`$e; approved provision 核准拨款
Rdwr?:y(] approved redeemable share 核准可赎回股份
:kOLiko!4> approved regional stock 认可地区性证券
;k (}~_ approved retirement scheme 认可退休金计划
P+%O]v1 Ob approved subordinated loan 核准附属贷款
#Ru +|KL arbitrage 套戥；套汇；套利
^NHQ[4I arbitrageur 套戥者；套汇者
$qP9EZ]JC arbitrary amount 临时款项
RRV@nDf arrangement 措施；安排；协定
SXwgn > arrears 欠款
cd) <t8^KE arrears of pay 欠付薪酬
:1hp_XfJb arrears of revenue 逾期未收税款；逾期未收的帐项
Mf%/t HK articles of association 组织章程；组织细则；组织章程细则
F2z^7n.S Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[B+ o4+K3 ascertainment of profit 确定利润
ag:#82C "Asia Clear" “亚洲结算系统”
QbV)+7II= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0aQNdi)b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
b ?B"u^b! Asian Development Fund [ADF] 亚洲发展基金
O<L /m[] Asian dollar bond 亚洲美元债券
y!blp>V6 Asian dollar market 亚洲美元市场
`i f* Asian dollar rate 亚洲美元利率
No =f&GVg Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
C/<f R:`c Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}x~|XbG asked price 沽盘；喊价；索价；卖方报价
87YT;Z;U& assessable income 应评税入息
Z !wDh_ assessable loss 应评税亏损
:M1+[FT assessable profit 应评税利润
;=_<\2 assessable value 应评税值
Y0&w;P assessed profit 估定利润
" &p\ pR~ assessed value 经评估价值
yoGE#+|7^ assessment 评税；评定；估价；评税单
v:JFUn} assessment number 评税编号；估价编号
yw#P<8{/[ assessment of additional tax 补加税评税
QTcngv[ assessment of performance 业绩评估；实绩评价
4w2V["?X1 Assessor 评税主任
)K8JDP asset price bubbles 资产价格泡沫
VF<{Qx* asset-backed securities 具资产保证的证券
b.8HGt<% assets accretion 资产增值
hCQ{D|/ assets and liabilities 资产与负债
V
[[B~Rs assets betterment statement 资产递增表；资产改进表
:bLGDEC assets lending 实物放款；有抵押贷款
*`| .:' assets of the company passing on the death 死者去世时转移的公司资产
+&(sZFW5o assets pledged as security for liabilities 用作负债抵押的资产
_ ky !4^B assets portfolio 资产投资组合
<ywxz1 i assets price 资产价格
IB( IiF5 assets quality 资产质素
:L*CL 8m assets realization 资产变现
zT!JHG assets refinancing arrangement 资产再集资安排
x*Z"~'DI assets securitization 资产证券化
FZj tQ{M assets situated outside Hong Kong 在香港以外地方的资产
B quyPG" assets stripping 削减资产；拆卖资产
tnRq? assets value 资产值
KXicy_@DC` assignee 承让人
?y ] 3kU assignment 转让；转让书；转让契
8Ln:y'K assignment of interest 权益转让
A' dt
WD assignment of letters patent and trade mark 专利证书及商标转让
#FTXy >W assignment of property 物业转让；物业转让书
VdVca1Z assignment right 转让权
A n/) |B4 assignor 转让人
0sV;TQt+f associate 有联系的人；有关连人士；相联者；合伙人；联系人
e-UPu%' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%8S!l;\H5 associate member 附属会员
owmA]f associated body corporate 相联法人团体
2MtaOG2l&q associated company 相联公司；联属公司
R4@C>\c %m associated corporation 相联法团
%ze Sx Association of Chartered Certified Accountants [ACCA] [United Kingdom]
CF Ro>G 公认会计师公会〔英国〕
~l {CUQU Association of Futures Exchange Brokers 香港期货经纪协会
oVc_ (NH- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B0Xn9Tvk association of underwriters 承保人组织
A3Ltk 2< assumption of control 接管
&qrH assurance 担保；保险；转易；转易书
G 78rpp assurance of interest 权益的转易
- b Fz at 19XX price 按一九ＸＸ年价格计算
ZVK;m1?' at a discount 按赔价计算；按贴水价格计算；打折扣
{U-VInu at a premium 按溢价计算；按升水价格计算
)|Y"^K%Jm at call 通知付款；按通知
k"GW3E; at constant market price 按固定市价计算
mQo]k at constant price 按固定价格计算
-!wm]kx
f at cost 按成本计算
Z^h'&c# at current market price 按当时市价计算；按现时市价计算
G ^r^" j at current price 按当时价格计算；按现时价格计算
}tc,3> / at factor cost 按要素成本计算；按生产要素成本计算
Jw;J$
u!d at money-of-the-day price 按付款当日价格计算
S`"IM? at or better 按指定或较佳价位〔买卖指令〕
ph^qQDA at par 按面值计算；平价
*K-,<hJ#L at sight 见票即付
< (s+ at the close 按收市盘
IE'OK at the opening 按开市盘
o7]h;Zg5r attestation 见证；见证条款
i aP+Vab at-the-money option 平价期权
K _O3DcQ attorney 受权人；受托代表人
f8'&(- attornment 新拥有人承认书
2 B5kpmH: attributable profit 可归属利润
5vg@zH\z attributable share value 可归属股份价值
-$[=AqJXp; Auckland Stock Exchange 奥克兰证券交易所
: ^J(%zy auction 拍卖
uop_bJ auctioneer 拍卖商
BD,~M*%z audit 审计；核数
NTgk0cq Audit Commission 审计署
Y @pkfH Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
tEBf2|< 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〕
RQ}x7< /{ audit review 帐目审查
t2tH%%Rs Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
UI>-5,X audited account 审计帐目；经审计的帐目
wQ(ME7 t audited annual account 经审计的周年帐目
CF =#?+x audited balance sheet 经审计的资产负债表
.^P^lQT]> auditor 核数师；核数主任；审计师
4lvo9R auditor's certificate 核数师证明书；审计师证明书
'fawpU|h auditor's report 核数师报告；审计师报告
!=q {1\# Aussie bond 澳元债券
r")=Z1y austerity budget 紧缩预算
^_)CQ% W? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
,| xG2G6 Australia All Ordinaries Index 澳洲所有普通股票指数
jV k|( Australian Dollar [AUD] 澳元
1pO ;aG1O Australian Options Market 澳大利亚期权市场
0#sk ]Qz Australian Securities Commission 澳洲证券事务监察委员会
N |7<*\o Australian Society of Certified Practising Accountants 澳洲执业会计师公会
J>X aQfzwU Australian Stock Exchange 澳大利亚证券交易所
[9aaHf@' Austrian Schilling [ATS] 奥地利先令
>\(Ma3S
authentication 认证；鉴证
YN"1 02CK authority to purchase 委托购买证；委购书
Jg;Hg[ authorization 认可；核准；授权；授权书
G}D?+MWY authorization by direction 指示授权
MeP U`M-- authorization by instruction 指令授权
k];
<PF authorization by warrant 令状授权
&v3r#$Hj[
authorization of unit trust 单位信托的认可
kD MS7y<s authorized agent 指定代理人
A 7DdU NR authorized capital 法定资本
K2:r7f authorized clerk 出市员
] p+t> 's authorized dealer 认可交易商
6TPcG d Z authorized financial institution 认可财务机构
8* 6J\FE<p authorized fund 认可基金
Q+dBSKSK authorized fund house 获授权的基金公司；认可基金公司
Z''Fz(qMC authorized institution 认可机构
'{6`n5:e authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
.9 nsW? authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|[k6X=5 authorized insurer 获授权保险人；获认可承保人
o)S>x0| [ authorized investment 特准投资项目
EB@!?=0x authorized person 获授权人
?xU z{O0/ authorized representative 获授权代表
SL@Vk( authorized share capital 法定股本
h`3;^T automated quotation system 自动报价系统
lh?mN3-* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w[4SuD 自动交易系统〔香港期货交易所有限公司〕
C. 8> automatic adjustment mechanism 自动调整机制
!4.;Ftgjn automatic adjustment system 自动调整系统
1T}|c;fc Automatic Clearing House 自动票据交换所
PMXnupt automatic exchange rates accumulation system 自动化汇率累集系统
l\$_t2U Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'*-X 3p automatic teller machine [ATM] 自动柜员机
dVe3h.,[v autopay 自动转帐
8Bhot,u'T available assets 可用资产
Z][?'^`^! available fiscal reserve 现存财政储备
@@ ZcW<Y" available profit 可用利润
Av+
w>~/3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
: p8JO:g9 average 平均；平均数；海损
WxO *{`T! average basic salary 平均基本薪金
"lN<v= average consumer expenditure 平均消费开支；一般消费开支
.fD k5uo average cost 平均成本
^D vaT9s average cost of land production 增辟土地平均成本
r=@h}TKv{I average daily turnover 平均每日成交额
:nZ* x=aq average daily wage rate 平均每日工资率
8 yztV dh average expenditure pattern 平均开支模式
_DJ0 MR~3 average growth rate 平均增长率
kA y. o average net fixed assets 固定资产平均净值
?{{E/J:% average of relatives 相对价格平均数
L/<Up average price 平均价格
7zQD.+&L average propensity to consume 平均消费倾向；一般消费倾向
8oA6'%.e average propensity to save 平均储蓄倾向；一般储蓄倾向
_MMz x2} average rate 平均率
Y71b
Lg average revenue 平均收入；平均收益
UbQeN average stock 平均库存；平均存货
~@got average yearly rent 平均年租
kO2im+y avoidance of double taxation 避免双重课税
K= 06I avoidance of tax 避税
