A:
/ }Jj A share Ａ股；甲类股份
PH"n{lW.T abatement of tax 减税；减扣免税额
x77l~=P+! ABN AMRO Bank N.V. 荷兰银行
fP.F`V_Y above-the-line expenditure 线上项目支出；经常预算支出
XGP6L 0j above-the-line receipt 线上项目收入；经常预算收入
' cY` w ABSA Asia Limited 南非联合亚洲有限公司
Y3Vlp/"rB" absolute change 绝对数值变更
$)3 %U?AP absolute expenditure 实际开支
2M # r] absolute guideline figure 绝对准则数字
3nZo{p:E absolute interest 绝对权益
:Ad &$e g+ absolute order of discharge 绝对破产解除令
t#q<n:WeYU absolute profit margin 绝对利润幅度
sR/b$j>i3 absolute value 实值；绝对值
O'Js} absolutely vested interest 绝对既得权益
W6On9 3sa absorbed cost 已吸收成本；已分摊成本
O_Oj|'bBC absorption 吸收；分摊；合并
Cvn#=6V3 absorption rate 吸收率；摊配率；分摊率
()~pY!)1/ ACB Finance Limited 亚洲商业财务有限公司
7 S?4XyU/o acceptable form of reciprocity 合理的互惠条件
\[Z? & acceptable rate 适当利率；适当汇率
.e_cgad : acceptance agreement 承兑协议
^]{R.(# z acceptance for honour 参加承兑
ByCnD acceptor 承兑人；接受人；受票人
J _s>N acceptor for honour 参加承兑人
v|U (+O accident insurance 意外保险
ZDbc Accident Insurance Association of Hong Kong 香港意外保险公会
rn<PR* accident insurance scheme 意外保险计划
#1>X58I^ accident year basis 意外年度基准
@)Ofi j accommodation 通融；贷款
jBegh9KHq accommodation bill 通融票据；空头票据
fk_o@
G!0 accommodation party 汇票代发人
_i/t?7 account balance 帐户余额；帐户结余
6/rFHY2q account book 帐簿
Iu$K i account collected in advance 预收款项
) /z@vY account current book 往来帐簿
G "73= 8d account of after-acquired property 事后取得的财产报告
~% YBI9$+ account of defaulter 拖欠帐目
*zr(Z v account payable 应付帐款
r$2P;Cxj account payee only [A/C payee only] 只可转帐；存入收款人帐户
A h Z8 0 ! account receivable 应收帐款
N!g9 *Z account receivable report 应收帐款报表
tKpmm`2 account statement 结单；帐单；会计财务报表
9<KAX r# account title 帐户名称；会计科目
lbpq_= accountant's report 会计师报告
V0)fZS@tf Accountant's Report Rules 会计师报告规则
$m42:a mM accounting and auditing procedure 会计与审计程序；会计与核数程序
\Ym5<];E Accounting Arrangements 《会计安排》
x
g0iN'e'K accounting basis 会计基础
, _Z+8 accounting by Official Receiver 破产管理署署长呈交的帐目
j ? MAED Accounting Circular 《会计通告》
By% =W5 accounting class 会计类别
3-&QRR#p accounting date 记帐日期；会计结算日期
[7[0^ad accounting for money 款项核算
LqA@&H Accounting Officer 会计主任
eut-U/3: # accounting period 会计报告期；会计期
l5"OIq accounting policy 会计政策；会计方针
V O3x~E accounting practice 会计惯例
8QM (?A accounting principle 会计准则
D:erBMKv, accounting record 会计记录
u,&^&0K, accounting report 会计报告
v 8y1b% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L21VS ,#I Accounting Society of China 中国会计学会
9 =UkV\m) accounting statement 会计报表
b j'Xg accounting system 会计制度；会计系统
>uSy accounting transaction 会计事项；帐务交易
' ;<0/ U accounting treatment 会计处理
~$~5qwl accounting year 会计年度
p\<u6v ~J accretion 增值；添加
%"P,1&\^ accrual 应计项目；应累算数目
Dc_y M accrual basis 应计制；权责发生制
@ ;'o2 accrual basis accounting 应计制会计；权责发生制会计
C+TI ]{t accrue 应累算；应计
P'`r accrued benefit 应累算利益
)a-Du$kd accrued charges 应计费用
"sG=wjcw^ accrued cumulative preference share dividend 应累算的累积优先股股息
E@ESl0a; accrued expenses 应累算费用
.FLy;_f+ accrued interest payable 应付利息；应计未付利息
(;q;E\Ej q accrued interest receivable 应收利息；应计未收利息
Sv +IS accrued right 累算权益
6q{HU]N+ accruing profit 应累算的利润
6U dov pl accumulated fiscal reserve 累积财政储备
2o'Wy accumulated profit 累积利润；滚存溢利
oZAB _A)[- accumulated reserve 累积储备
<TP=oq?I/ accumulation of surplus income 累积收益盈余
l6d$V 9A acquired assets 既得资产
IP(Vr7-v acquisition 收购；购置；取得
L|,!?cSAT acquisition cost 购置成本
;UfCj5`Q)4 acquisition expenses 购置费用
ypy68_xyW acquisition of 100% interest 收购全部股权
PS[+~>% acquisition of control 取得控制权
mFi&YpH u3 acquisition of fixed assets 购置固定资产
S;)w. acquisition of shell “买壳”
6Aku1h acquisition price 收购价
-q*i_r:, act of God 天灾
} q$ WvY/ acting partner 执事合伙人
=F@W g n, active market 买卖活跃的市场；交投畅旺的市场；旺市
LbkF
active partner 积极参与的合伙人
GSRVe/ [ active trading 交投活跃
!7kG!)40 actual circulation 实际流通
O)jWZOVp > actual cost 实际成本
,]d,-)KX8 actual expenditure 实际开支；实际支出
f` ;j:O actual income 实际入息；实际收入；实际收益
3d e_V|% actual market 现货市场
>M`CVUf actual price 现货价；实际价格
bdc&1I$ actual profit 实际利润
;LMJd@ actual quotation 实盘；实际价位；实际报价
ihfiK|a actual year basis 按实际年度计算
W' s actuals 实货
lMBLIB]i actuarial investigation 精算调查
)/wk ( O+ actuarial principle 精算原则
K2<9mDn& actuarial report 精算师报告
wbst8 *$ Actuarial Society of Hong Kong 香港精算学会
h]TQn)X] actuarial valuation 精算师估值
[DF,^4g actuary 精算师
7D;cw\ | ad referendum agreement 暂定协议；有待覆核的协定
s mnS DS ad valorem duty 从价税；按值征税
oIduxbA p ad valorem duty system 从价税制
,.7*Hpa ad valorem fee 从价费
OEkN(w F ad valorem tariff 从价关税
LS917ci- additional allowance 额外免税额
wf:OK[r9 additional amount for unexpired risk 未过期风险的额外款额
^ Gqt+K % additional assessable profit 补加应评税利润
+>r/ 0b additional assessment 补加评税
c\Q7" !e additional commitment 额外承担
SF>c\e Ttx additional commitment vote 额外承担拨款
c5u@pvSP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
i ~{Ufi additional dependent parent allowance 供养父母额外免税额
Ac<Phy-J additional provision 额外拨款
f >N!wgo [ additional stamp duty 附加印花税
"* Tb"
'O additional tax 补加税罚款；补加税款
v uoQz\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{\:{[{qF adjudged bankrupt 被裁定破产
6,0_)O}\b adjudicated bankrupt 裁定破产人
5Er2}KZJv, adjudication fee 裁定费；评定印花税额手续费；评估契据费
L{8xlx` adjudication of bankruptcy 裁定破产；宣告破产
E6pMT^{K adjudication of insolvency 裁定无力偿还债务
CW,Wx: Y adjusted actual 经调整的实数；调整后的实数
DKBSFm{~Q adjusted current assets 经调整的流动资产；调整后的流动资产
<=>= .kmGt adjusted figure 经调整的数字；调整后的数额
s;6 CExH adjusted liabilities 经调整的负债；调整后的负债
* /:x s I adjusted loss 经调整的亏损；调整后的亏损
l=v4Fa0^jF 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
}Nf%n@ adjusted profit 经调整的利润；调整后的利润
H{=21\a\ adjusted surplus 经调整的盈余额；调整后的盈余额
uLWh | adjusted value 经调整的价值；调整后的价值
E( Z8 adjustment 调整；修订；理算〔保险〕
mD^ jd+ adjustment centre 调剂中心
D?NbW @] adjustment lag 调整过程的时间差距；调整时差
#6CC3TJ'k adjustment mechanism 调整机制
/N&CaH\;^$ adjustment of loss 亏损调整
a+%6B_|\ adjustment process 调整过程；调整程序
/J WGifH adjustment range 调整幅度
ybY]e; v*O administered exchange rate 受管制汇率
;e1ku|>$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
M)2VcDy administration expenses 行政费用
o pc/e administration fee 手续费；行政费
b)e
*$) administration in bankruptcy 破产管理
[O?z@)dx administration order 遗产管理令
5nKj
)RH7M administrator 管理人；遗产管理人
R5X.^u administrator of the estate 遗产管理人
B Ere*J admission of debt 债项承认书
1f":HnLRM admission of proof 接纳债权证明
3ZXQoC ' advance 放贷款项；垫付款项；预支款项；预付款项
hMykf4 advance account 暂支帐目；预付款帐户
TztAZ2C advance compensation 预付补偿金
/(.mp<s 0 advance from shareholder 股东垫款
H*$jc\
dC advance pending reimbursement 预支以待日后付还
i:OK8Q{VI advanced economy 先进经济体系
Ljp%CI[i advancement 预付；预付财产
K|:@Z advances warrant 垫款令
j,"@?Wt7 advancing 贷出
=5(>q5Z * adverse balance 逆差
$w);5o adverse exchange 逆汇
{M^3m5.^ advertisement addressed to shareholders 在报章刊登的致股东通告
RT.D "WvT advice for collection 托收通知书
C d>WUw advice of drawing 提款通知书；汇票通知书
"O%gFye advice of payment 付款通知
MP4z-4Y Advisory Committee [Securities and Futures Commission]
!B OY@$Y 谘询委员会〔证券及期货事务监察委员会〕
%)0*&a 4 Advisory Committee on Diversification 经济多元化谘询委员会
R]RZq+2 ^ affidavit 誓章；遗产申报誓章
jhb6T ?} affidavit of no receipt 述明无收款的誓章
3%(N[&LU affiliate 联号；联营公司；附属公司
id2j7|$, affiliated company 附属公司；联号；联营公司
F7O(Cy"1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-bS SP!f affordability 负担能力
Nw1#M%/!r! African Development Bank [AfDB] 非洲开发银行
7Z-O_h3;)@ after-acquired property 事后取得的财产
Vv.|br`;} after-hours dealing 市后交易
R ' ! after-tax profit 税后盈利；税后利润；税后溢利
br":y>=, agency agreement 代理协议
{;:/-0s agency expenses 代理机构的开支
w-t8C=Z agency fee 代理费
xT+zU} z Agency Law 《代理法》
LQngK7> agent 代理人；承销人
8q,6}mV
agent of company 公司代理人
<c qbUL agent's fee 代理人费；经纪费
3v5%y ' aggregate 总计；总数；总体数字
X;"Sx#U aggregate amount 总款额；总额
>JC aggregate assets and liabilities 总体资产与负债
iC9 8_o_9 aggregate at constant price 按固定价格计算的总体数字
f;x kT aggregate demand 总需求
wv\w;' aggregate gross position 总持仓量
C'o6 4+W^ aggregate limit 总限额
! 3 f?:M aggregate of salaries tax 合计薪俸税
Vp3ZwS aggregate performance 总体表现；总体业绩
h3z{(-~y aggregate supply 总体供应
?6fnpGX@a aggregate surplus 总盈余
?MgUY)X aggregate total 整体总额
\\u<S=G aggregate value 总值；合计价值
S&b*rA02zp aggregated basis 合计基准
YW60q0: aggregated net chargeable income 合计应课税入息实额
/7t>TYip! aggregation 合并计算；合计；总和
](wvu(y \E aggregation of incomes of husband and wife 夫妇入息合并计算
Ns7(j - aggregation of property 财产的总和
%0,#ADCqOe agio 差价；贴水
H\:lxR^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
|Y [wzDYV Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
d+Ek%_ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
T ^~5n6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zY"1drE> G 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
@M5#S7q"; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9+{G8$Ai 《香港政府和大韩民国政府关于相互促进和保护投资协定》
S=e{MI agreement for a settlement 授产协议
O"c;|zCc> agreement for assignment 转让协议
y6[If cN agreement for sale 售卖协议；买卖协议
|>tKq;/ agreement for sale and purchase 买卖协议
.R./0Ot tx agreement for the payment of interest 支付利息协议
v,4pp@8rv agreement for the repayment of money 还款协议
3
%|86:* agreement of reinsurance 再保险协议
G}:lzOlMH Agricultural Bank of China 中国农业银行
m6[0Kws& air passenger departure tax 飞机乘客离境税
s1 h/} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[N#, K02mk airport tax 机场税
49dd5ddr alcohol duty 酒精税
7z SLAHW alienation 让与；让渡；转让
or';A'k alimony 生活费；赡养费
i5K[>5 All Ordinaries Index [AOI] 所有普通股指数
#>mr[ all risks 全险；综合险
Qg[/%$x. All Sales Record for Stock Market 《股票市场成交报告》
bS"fkf9 Allied Capital Resources Limited 新联财务有限公司
Htgx`N|
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2L} SJU k* allocation letter 拨款信件
g#t[LI9(F[ allocation of fund 分配款项；预留款项
}7
c[Q($K allocation of profit 利润分配；溢利分配
\V*xWS allocation warrant 拨款令
b+&% 1C allotment 分配；配股
|qmu _x \ allotment notice 股份配售通知；配股通知
gm[z[~X@ allotment of shares 股份分配
{yB&xj[z allowable 可获宽免；免税的
aM:nOt" S1 allowable business loss 可扣除的营业亏损
$l|qk z allowable expenses 可扣税的支出
HLZ;8/|48m allowance 免税额；津贴；备抵；准备金
U~j
^I^ allowance for debts 债项的免税额
0QOBL'{7) allowance for depreciation by wear and tear 耗损折旧免税额
W^] 3XJP allowance for funeral expenses 殡殓费的免税额
'zGo?a allowance for inflation 为通货膨胀而预留的款项；通胀准备金
pt?q#EfFJ allowance for repairs and outgoings 修葺及支出方面的免税额
+i2}/s@JJ allowance to debtor 给债务人的津贴
B3
5E8/ alteration of capital 资本更改
m/y2WlcRx alternate trustee 候补受托人
li 6%) amalgamation 合并
@qn D=mE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
JAX*hGhkh ambit of charges 征税范围；收费范围
A?t %e amended valuation 经修订的估值
?`#/ 8PN American Commodities Exchange 美国商品交易所
,}))u0q+: American Express Bank Limited 美国运通银行
5yiK+-iTs American Stock Exchange 美国证券交易所
KjE+QUa amortization 摊销
Y~(Md@!0S amount due from banks 存放银行同业的款项
<RG|Dx[:= amount due from banks abroad 存放海外银行同业的款项
DF d%9*N amount due from holding companies 控股公司欠款
NF0%}II&xK amount due from local banks 存放本港银行同业的款项
8peDI7[| amount due to banks 银行同业的存款
t[oT-r amount due to banks abroad 海外银行同业的存款
i2&ed_h <? amount due to holding companies 控股公司存款
L g*B>= amount due to local banks 本港银行同业的存款
-cSP _1 amount due to outport banks 外埠银行同业的存款
(;57 Vw amount for note issue 发行纸币的款额
* ]VFvh amount of bond 担保契据的款额
bdibaN-h amount of consideration 代价款额
CCWg{*og amount of contribution 供款数额
n_(/JE > amount of indebtedness 负债款额
PX
n;C/ amount of principal of the loan 贷款本金额
##V5-ZG{: amount of rates chargeable 应征差饷数额
tP2qK_\e= amount of share capital 股本额
YA
+E\ amount of sums assured 承保款额
h}cy D7Wn amount of variation 变动幅度
N 0= ac5 amount of vote 拨款数额
?hWwj6i& amount payable 应付款额
9=V:&.L amount receivable 应收款额
HOE_S!N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a8i]]1B lz analysis 分析
W034N[9 ancillary risk 附属风险
|<.lW annual account 周年帐目；周年帐目报表；年度决算；年结
+{W>i; U annual accounting date 年结日期
3rcKzS7 annual allowance 每年免税额；年积金；年度津贴；年津
X 90J! annual balance 年度余额
r.>].~}4 annual disposable income 每年可动用收入
TT4./R: annual estimates 周年预算
'b#0t#|TM annual fee 年费
I9 mvt e annual general meeting 周年大会
EVVP]ND annual growth rate 年增率；每年增长率
S!G(a"<W annual long-term supplement 长期个案每年补助金
/`6ZAo m9 annual pensionable emolument 可供计算退休金的年薪
"gne_Ye. annual report 年报
g)_e]& Annual Report on the Consumer Price Index 《消费物价指数年报》
|*'cF-lp6v annual return 周年报表；周年申报表；每年报税表格
ae0>
W Annual Return Rules 《周年报表规则》
RQ'H$r.7g annual review of consumer prices 每年消费物价回顾
' F _8j; annual roll-forward basis 逐年延展方式
X(\fN[; annual salary 年薪
weE/TW\e annual statement 年度报表；年度决算表
<Gt2(; 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
o (r\E0 I annuitant 年金受益人
R&Jm
+3N annuity 年金
C O2C{~Q5 annuity contract 年金合约
]zQo> W$ annuity on human life 人寿年金
w[ !^;# antecedent debt 先前的债项
gUpb4uN ante-dated cheque 倒填日期支票
#z2rzM@/: anticipated expenditure 预期开支
I uOgxm~Y anticipated net profit 预期纯利
bLQ ^fH4ww anticipated revenue 预期收入
I*IhwJFl/ anti-inflation measure 反通货膨胀措施
7_mw%|m6@ anti-inflationary stance 反通货膨胀立场
=R Ah|e apparent deficit 表面赤字
ALNc'MW! apparent financial solvency 表面偿债能力
mi)LP?q apparent partner 表面合伙人
-R% <.]fJ application for personal assessment 个人入息课税申请书
]Qfn(u=o application of fund 资金应用
bV8 !"{ application to release as liquidator and to destruct the books of accounts and documents
ywb4LKD 申请免除清盘人职务及毁灭帐簿与文件
-t2+|J*
appointed actuary 委任精算师
f~d d3m(' appointed auditor 委任核数师；委任审计师
o A =4=` appointed trustee 委任的受托人
;IVDr: appointer 委任人
B|4X}*@SX apportioned pro rata 按比例分摊
kIGbG;"_ apportionment 分配；分摊
HVP"A3}KC Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
pDh{Z g6t apportionment formula 分摊方程式
/qx0TDB apportionment of estate duty 遗产税的分摊
v|Yh w appraisal 估价；评估
H~+ l7OhV appreciable growth 可观增长
2Ri{bWi appreciable impact 显着影响
0\:( ageY? appreciable increase 可观增长
H'LD}\K l appreciation 增值；升值
j8 fpj {hp appreciation against other currencies 相对其他货币升值
;Ww7"-=sw appreciation of the exchange value of Hong Kong dollar 港元汇值上升
??i,Vr@)w appreciation tax 增值税
Q<KvBg mT appropriation 拨款；拨用；拨付
Mnz!nWhk appropriation account 拨款帐目
#ssN027 Appropriation Bill 拨款法案
g q}I[N appropriation-in-aid system 补助拨款办法
wQiX <)O approved assets 核准资产
#SX8=f`K5 approved basket stock 认可一篮子证券
.h&
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1XnZy5fEo approved charitable donation 认可慈善捐款
baP^<w^ approved charitable institution 认可慈善机构
+Wx{: approved currency 核准货币；认可货币
w^#L9i'v' approved estimates 核准预算
fuA&7gNC approved estimates of expenditure 核准开支预算
|{@8 m9JR approved overseas insurer 核准海外保险人
2con[!U approved overseas trust company 核准海外信托公司
m <w "T7 approved pooled investment fund 核准汇集投资基金
Ojt`^r !V approved provident fund scheme 认可公积金计划
<6fv1d +v approved provision 核准拨款
* 0|IXGr approved redeemable share 核准可赎回股份
L}FO jrN approved regional stock 认可地区性证券
}j^\( 2 approved retirement scheme 认可退休金计划
>TP7 }u| approved subordinated loan 核准附属贷款
CXO 2N1~(J arbitrage 套戥；套汇；套利
13+<Q \ arbitrageur 套戥者；套汇者
`"@g8PWe arbitrary amount 临时款项
}Y*VAnY6; arrangement 措施；安排；协定
' /$d0`3B> arrears 欠款
,N
e;kI arrears of pay 欠付薪酬
^RP)>d9Xp{ arrears of revenue 逾期未收税款；逾期未收的帐项
DZv=\<$,LF articles of association 组织章程；组织细则；组织章程细则
[ e8x&{L-_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|<Gl91 ascertainment of profit 确定利润
]Z oD'-, "Asia Clear" “亚洲结算系统”
`d[1`P1i[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*JaqTI,e Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Qhw^S* Asian Development Fund [ADF] 亚洲发展基金
%<\6TZr Asian dollar bond 亚洲美元债券
!Yw3 d Asian dollar market 亚洲美元市场
TD9;k N1` Asian dollar rate 亚洲美元利率
b
L]erYm Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
MzP7Py
8. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
OZIW_'Wm/ asked price 沽盘；喊价；索价；卖方报价
24/XNSE,- assessable income 应评税入息
w,Lvt
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OKP9CLg9
assessable profit 应评税利润
q-rB 2 assessable value 应评税值
%rF?dvb;? assessed profit 估定利润
{XW Z<OjG assessed value 经评估价值
k~/>b~ .c assessment 评税；评定；估价；评税单
RiTa \ assessment number 评税编号；估价编号
t( +) # assessment of additional tax 补加税评税
Ik[ s assessment of performance 业绩评估；实绩评价
_9?I A Assessor 评税主任
qBQ`~4s asset price bubbles 资产价格泡沫
XgxX.` H7 asset-backed securities 具资产保证的证券
4_ UU<GEp assets accretion 资产增值
`D":Q=: assets and liabilities 资产与负债
|8.(Xs N assets betterment statement 资产递增表；资产改进表
t2V0lyeL assets lending 实物放款；有抵押贷款
`$~Rxz Z g assets of the company passing on the death 死者去世时转移的公司资产
Fk6x<^Q<w assets pledged as security for liabilities 用作负债抵押的资产
8UMF q assets portfolio 资产投资组合
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assets price 资产价格
PT^c^{V assets quality 资产质素
AxZD-| . assets realization 资产变现
@_"9D y Y% assets refinancing arrangement 资产再集资安排
O4g+D#Lu assets securitization 资产证券化
s
( 0* assets situated outside Hong Kong 在香港以外地方的资产
1 O!/ g assets stripping 削减资产；拆卖资产
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;?# assets value 资产值
I" t(%2*q assignee 承让人
v @O&t4 assignment 转让；转让书；转让契
V=X:= assignment of interest 权益转让
; h`0ir4[A assignment of letters patent and trade mark 专利证书及商标转让
)$&dg2[ assignment of property 物业转让；物业转让书
SR8qt z/V assignment right 转让权
1N\ D5g3 assignor 转让人
c=;:R0_'t associate 有联系的人；有关连人士；相联者；合伙人；联系人
N,J9Wu ZJ\ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
* FeQ*`r associate member 附属会员
-@F fU2 associated body corporate 相联法人团体
`?y<>m* associated company 相联公司；联属公司
-3&G"hfK associated corporation 相联法团
M^7M U}5w Association of Chartered Certified Accountants [ACCA] [United Kingdom]
rFZrYm 公认会计师公会〔英国〕
`$YP<CJeq Association of Futures Exchange Brokers 香港期货经纪协会
jr /lk Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$v`afd y association of underwriters 承保人组织
O Lc}_ assumption of control 接管
';G1A assurance 担保；保险；转易；转易书
zi'Jr)n assurance of interest 权益的转易
S/`%Q2za4 at 19XX price 按一九ＸＸ年价格计算
Ln.ZVMZ; at a discount 按赔价计算；按贴水价格计算；打折扣
Xwa_3Xm*Le at a premium 按溢价计算；按升水价格计算
Qe'g3z> at call 通知付款；按通知
yfDAk46->6 at constant market price 按固定市价计算
#-" VS-.< at constant price 按固定价格计算
Z/6qG0feJ at cost 按成本计算
$f pq
3 at current market price 按当时市价计算；按现时市价计算
Z Dhx5SL& at current price 按当时价格计算；按现时价格计算
;+I/ I9~ at factor cost 按要素成本计算；按生产要素成本计算
<N(oDa U at money-of-the-day price 按付款当日价格计算
axk"^ gps at or better 按指定或较佳价位〔买卖指令〕
%Td )0Lqp at par 按面值计算；平价
vNW jH!' at sight 见票即付
ZL<
MC~ at the close 按收市盘
\#rO!z
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C N2_bz attestation 见证；见证条款
P0i V<T4^ at-the-money option 平价期权
e /8z+H^H attorney 受权人；受托代表人
Vi]c%*k attornment 新拥有人承认书
fIocq attributable profit 可归属利润
G2 #d $ attributable share value 可归属股份价值
Y=*P
8pg Auckland Stock Exchange 奥克兰证券交易所
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Y%4 ;h auction 拍卖
D%7kBfCb auctioneer 拍卖商
RkuuogZ audit 审计；核数
9]>iSG^H Audit Commission 审计署
D\ ~e &0* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_ OaRY ] 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〕
MqKye8h9f audit review 帐目审查
{S<>&?XB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8yW oPm<A audited account 审计帐目；经审计的帐目
%>Wbm pIyc audited annual account 经审计的周年帐目
.A1\J@b audited balance sheet 经审计的资产负债表
e# /kNHl auditor 核数师；核数主任；审计师
*8ExRQZ$ auditor's certificate 核数师证明书；审计师证明书
jAND7&W auditor's report 核数师报告；审计师报告
v8I{XU@% Aussie bond 澳元债券
}E}8_ 8T6 austerity budget 紧缩预算
33 ~qgK1> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{^Pq\h; Australia All Ordinaries Index 澳洲所有普通股票指数
6`$[Ini Australian Dollar [AUD] 澳元
S='syq>Aok Australian Options Market 澳大利亚期权市场
DP7 C ?}( Australian Securities Commission 澳洲证券事务监察委员会
Ra3ukYG[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Gy@ 7Xf Australian Stock Exchange 澳大利亚证券交易所
^ie^VY($ Austrian Schilling [ATS] 奥地利先令
'FzN[% K" authentication 认证；鉴证
S^cH}- + authority to purchase 委托购买证；委购书
}wSy authorization 认可；核准；授权；授权书
Hh kN ^S, authorization by direction 指示授权
D6Y6^eS- authorization by instruction 指令授权
{BO|u{C authorization by warrant 令状授权
WjM>kWv authorization of unit trust 单位信托的认可
\ h3e-) authorized agent 指定代理人
z]Ac s authorized capital 法定资本
VG*'"y *%w authorized clerk 出市员
YCw('i(| authorized dealer 认可交易商
l[/q%Ca '> authorized financial institution 认可财务机构
fw{,bJ(U authorized fund 认可基金
.h;Se authorized fund house 获授权的基金公司；认可基金公司
{5 Eyr$ authorized institution 认可机构
!U BVPR* authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5]7&IDA]]9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
L"rcv:QWZa authorized insurer 获授权保险人；获认可承保人
~4)Y#IxL authorized investment 特准投资项目
X^< >6|) authorized person 获授权人
GJ}.\EaAJ authorized representative 获授权代表
w}M3x^9@ authorized share capital 法定股本
LW39YMw< automated quotation system 自动报价系统
LxT rG)4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[BBpQN.^q6 自动交易系统〔香港期货交易所有限公司〕
(3md:r<- automatic adjustment mechanism 自动调整机制
P 4;{jG automatic adjustment system 自动调整系统
&.*uc|{ Automatic Clearing House 自动票据交换所
B50 [O! automatic exchange rates accumulation system 自动化汇率累集系统
(BERY Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
k_3j
' automatic teller machine [ATM] 自动柜员机
qa}>i& uO autopay 自动转帐
74zSP/G' available assets 可用资产
,w&:_ n available fiscal reserve 现存财政储备
K!b8= K` available profit 可用利润
4^O w^7N? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
GM}C]MVD average 平均；平均数；海损
<4zT;:NQ average basic salary 平均基本薪金
[F| +(} average consumer expenditure 平均消费开支；一般消费开支
<{019Oa average cost 平均成本
fQQ |gwVki average cost of land production 增辟土地平均成本
e`sw*m5 average daily turnover 平均每日成交额
}f }IA\8] average daily wage rate 平均每日工资率
.^XH uN& average expenditure pattern 平均开支模式
_@E "7<\ average growth rate 平均增长率
p(7QAd4 average net fixed assets 固定资产平均净值
VjTe4$ * average of relatives 相对价格平均数
g8yN% )[ average price 平均价格
3
Lje<K zL average propensity to consume 平均消费倾向；一般消费倾向
^'B-sz{{ average propensity to save 平均储蓄倾向；一般储蓄倾向
u3Do~RyL[ average rate 平均率
7C5pAb: average revenue 平均收入；平均收益
X &\o{w9% average stock 平均库存；平均存货
i d ?_>9@P average yearly rent 平均年租
4uX(_5#j avoidance of double taxation 避免双重课税
a{_ KSg avoidance of tax 避税
