A:
ym ,S /Uz A share Ａ股；甲类股份
tK8\Ib J abatement of tax 减税；减扣免税额
3zh'5qQ ABN AMRO Bank N.V. 荷兰银行
1X#`NUJ?2 above-the-line expenditure 线上项目支出；经常预算支出
k^ZUOWmU| above-the-line receipt 线上项目收入；经常预算收入
k$I[F<f ABSA Asia Limited 南非联合亚洲有限公司
q:?g? v absolute change 绝对数值变更
urtcSq&H' absolute expenditure 实际开支
pCpj#+ |_) absolute guideline figure 绝对准则数字
3&2,[G04 absolute interest 绝对权益
#2cH.`ty absolute order of discharge 绝对破产解除令
>n` OLHg; absolute profit margin 绝对利润幅度
iB]kn(2C absolute value 实值；绝对值
XP{ nf9& absolutely vested interest 绝对既得权益
zb;2xTH+ absorbed cost 已吸收成本；已分摊成本
<v5toyA absorption 吸收；分摊；合并
tQ |b?3 absorption rate 吸收率；摊配率；分摊率
sav2 .w ACB Finance Limited 亚洲商业财务有限公司
e=2;z acceptable form of reciprocity 合理的互惠条件
{]Lc]4J acceptable rate 适当利率；适当汇率
&Kj q dp acceptance agreement 承兑协议
6^ /C+zuX acceptance for honour 参加承兑
-u8 @ . acceptor 承兑人；接受人；受票人
qBCZ)JEN#U acceptor for honour 参加承兑人
} 8r+&e accident insurance 意外保险
yn %w' Accident Insurance Association of Hong Kong 香港意外保险公会
Gg-<3z accident insurance scheme 意外保险计划
5d L-v&W accident year basis 意外年度基准
uO":\<1# accommodation 通融；贷款
{/ty{ accommodation bill 通融票据；空头票据
5_`.9@eh. accommodation party 汇票代发人
m6 IZG l7% account balance 帐户余额；帐户结余
N%Lh_2EzqV account book 帐簿
kdoE)C account collected in advance 预收款项
FE_n+^|k< account current book 往来帐簿
gu"Agct4 account of after-acquired property 事后取得的财产报告
> ,~JQ%1 account of defaulter 拖欠帐目
G`)I _uO account payable 应付帐款
E bq5P$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
&"L3U account receivable 应收帐款
XPY66VC&_ account receivable report 应收帐款报表
q.g!WLiI account statement 结单；帐单；会计财务报表
3w^q 0/ GD account title 帐户名称；会计科目
KUl y"B accountant's report 会计师报告
z?yADY r9 Accountant's Report Rules 会计师报告规则
g8v N^nQf[ accounting and auditing procedure 会计与审计程序；会计与核数程序
YJ:CqTy Accounting Arrangements 《会计安排》
f|b|\/.= accounting basis 会计基础
7p~@S4 accounting by Official Receiver 破产管理署署长呈交的帐目
AS8T! Accounting Circular 《会计通告》
40 :YJ_n accounting class 会计类别
MKQa&Dvw accounting date 记帐日期；会计结算日期
<89 js87 accounting for money 款项核算
\l]jX:
9( Accounting Officer 会计主任
;w@ : accounting period 会计报告期；会计期
0TVO'$Gv i accounting policy 会计政策；会计方针
< rCl accounting practice 会计惯例
k:d'aP3 accounting principle 会计准则
^:Dlr I$ accounting record 会计记录
a?D\H5TF- accounting report 会计报告
.j;My%)?p Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xXHz)w Accounting Society of China 中国会计学会
o+q 5:vJt accounting statement 会计报表
~(yh0V accounting system 会计制度；会计系统
w|RG accounting transaction 会计事项；帐务交易
6?hv ,^ accounting treatment 会计处理
w0
"h ,{ accounting year 会计年度
Omh(UHZBB accretion 增值；添加
1{u;-pg accrual 应计项目；应累算数目
dnN " accrual basis 应计制；权责发生制
g p$+Qd accrual basis accounting 应计制会计；权责发生制会计
N;s sO, accrue 应累算；应计
f\|33)k accrued benefit 应累算利益
q A G0t{K accrued charges 应计费用
VS 8|lgQ accrued cumulative preference share dividend 应累算的累积优先股股息
Q}]Q0'X8 accrued expenses 应累算费用
op}x}Ioz accrued interest payable 应付利息；应计未付利息
{Y
IVHl accrued interest receivable 应收利息；应计未收利息
U);
,Opr accrued right 累算权益
M,mj{OY~x accruing profit 应累算的利润
- |V@zSKr3 accumulated fiscal reserve 累积财政储备
o_={x rmIA accumulated profit 累积利润；滚存溢利
9 h L Po accumulated reserve 累积储备
N 7N e accumulation of surplus income 累积收益盈余
)V9$ P) acquired assets 既得资产
=Ybbh`$< acquisition 收购；购置；取得
Iy e acquisition cost 购置成本
*]F3pP[ acquisition expenses 购置费用
|!&,etu acquisition of 100% interest 收购全部股权
`uGX/yQ#= acquisition of control 取得控制权
)u[ 2TI1 acquisition of fixed assets 购置固定资产
mp@ Js CU acquisition of shell “买壳”
'+-R 7# acquisition price 收购价
~~k IA"U act of God 天灾
l r^- acting partner 执事合伙人
a1om8! C active market 买卖活跃的市场；交投畅旺的市场；旺市
KWXJ[#E<W active partner 积极参与的合伙人
M@csB. ' active trading 交投活跃
S
_# UEf actual circulation 实际流通
ZXr]V'Q? actual cost 实际成本
pY-iz M L actual expenditure 实际开支；实际支出
v "oO
actual income 实际入息；实际收入；实际收益
#<se0CJB actual market 现货市场
+F 5 Dc actual price 现货价；实际价格
l`,`N+FG actual profit 实际利润
f'r/Q2 {n actual quotation 实盘；实际价位；实际报价
/\Q {i#v actual year basis 按实际年度计算
)w/f 'fq actuals 实货
I, ?bZ&@8 actuarial investigation 精算调查
36lIV,YnU actuarial principle 精算原则
'8%aq8 actuarial report 精算师报告
AV%Q5Mi} Actuarial Society of Hong Kong 香港精算学会
V+D "_ actuarial valuation 精算师估值
a9 D 5qj actuary 精算师
}H^# } ad referendum agreement 暂定协议；有待覆核的协定
4N#0w]_,>Y ad valorem duty 从价税；按值征税
+R*4`F:QJQ ad valorem duty system 从价税制
A7:
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}KZ/>Z;^ ad valorem tariff 从价关税
xaS kn additional allowance 额外免税额
f1\x>W4z~\ additional amount for unexpired risk 未过期风险的额外款额
uomFE( additional assessable profit 补加应评税利润
+ E S.O]?> additional assessment 补加评税
zBc7bb K additional commitment 额外承担
=OjzBiHR additional commitment vote 额外承担拨款
xD_jfAH' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-=g`7^qa> additional dependent parent allowance 供养父母额外免税额
]qpcA6%a| additional provision 额外拨款
~2"|4 additional stamp duty 附加印花税
8u Cd|dJ additional tax 补加税罚款；补加税款
`knw1,qL" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
H ) (K adjudged bankrupt 被裁定破产
)8 iDjNM < adjudicated bankrupt 裁定破产人
m]u#Dm7h adjudication fee 裁定费；评定印花税额手续费；评估契据费
Ik kJ4G adjudication of bankruptcy 裁定破产；宣告破产
8q0f#/`v adjudication of insolvency 裁定无力偿还债务
SX
F F adjusted actual 经调整的实数；调整后的实数
Jg%sl& 65 adjusted current assets 经调整的流动资产；调整后的流动资产
BkO "{ adjusted figure 经调整的数字；调整后的数额
m\k$L7O adjusted liabilities 经调整的负债；调整后的负债
BS{">lPmx adjusted loss 经调整的亏损；调整后的亏损
qI'a|p4fn? 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
P|6m%y adjusted profit 经调整的利润；调整后的利润
b0&dpMgh: adjusted surplus 经调整的盈余额；调整后的盈余额
*vj5J"Y(;t adjusted value 经调整的价值；调整后的价值
#}vcf fgZ adjustment 调整；修订；理算〔保险〕
cq! > B{ adjustment centre 调剂中心
2Hq!YsJ4] adjustment lag 调整过程的时间差距；调整时差
zU}0AVlIL: adjustment mechanism 调整机制
Cvl"")ZZ` adjustment of loss 亏损调整
f^]2q oN adjustment process 调整过程；调整程序
Zwq_&cJK adjustment range 调整幅度
*F9uv)[kz administered exchange rate 受管制汇率
lc'Jn$O@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
y %T'e(5Ed administration expenses 行政费用
TRQva8d? administration fee 手续费；行政费
+ XIN-8 administration in bankruptcy 破产管理
w.V8-9{ administration order 遗产管理令
mM95BUB administrator 管理人；遗产管理人
3XA^{&} administrator of the estate 遗产管理人
k &rl%P admission of debt 债项承认书
?HBc7$nW admission of proof 接纳债权证明
E.BMm/WH advance 放贷款项；垫付款项；预支款项；预付款项
sN N t0q( advance account 暂支帐目；预付款帐户
R!- RSkB advance compensation 预付补偿金
,iHl;3 bu advance from shareholder 股东垫款
dpE+[O_ advance pending reimbursement 预支以待日后付还
.]jKuTC\< advanced economy 先进经济体系
N2~Nc"L advancement 预付；预付财产
)v' DQAL advances warrant 垫款令
\K>6-0r| advancing 贷出
le1'r>E$ adverse balance 逆差
Q#vur o adverse exchange 逆汇
gjwp' GN advertisement addressed to shareholders 在报章刊登的致股东通告
u9 ?85 advice for collection 托收通知书
qUVV374N advice of drawing 提款通知书；汇票通知书
.lj\ H advice of payment 付款通知
J\ Se wg9 Advisory Committee [Securities and Futures Commission]
bhFz u[B 谘询委员会〔证券及期货事务监察委员会〕
4sG^ bZ, Advisory Committee on Diversification 经济多元化谘询委员会
N L~} affidavit 誓章；遗产申报誓章
6 @ nE cr affidavit of no receipt 述明无收款的誓章
C:H9C affiliate 联号；联营公司；附属公司
:r!nz\%WW affiliated company 附属公司；联号；联营公司
fUE jl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\N!k)6\ affordability 负担能力
;Qw>&24h[ African Development Bank [AfDB] 非洲开发银行
i8EMjLBUR after-acquired property 事后取得的财产
rs<UWk<q after-hours dealing 市后交易
>7
4'g } after-tax profit 税后盈利；税后利润；税后溢利
:xv"m
{8+ agency agreement 代理协议
BE:GB?XBH agency expenses 代理机构的开支
W 4X=.vr agency fee 代理费
cn Q(
G$kh Agency Law 《代理法》
/} (w{6C agent 代理人；承销人
s,lrw~17 agent of company 公司代理人
v vOG]2z agent's fee 代理人费；经纪费
z$S)|6Q
aggregate 总计；总数；总体数字
c"6<p5j! aggregate amount 总款额；总额
bW[Y:} Hk~ aggregate assets and liabilities 总体资产与负债
#
bP1rQ0 aggregate at constant price 按固定价格计算的总体数字
cgml^k\k^ aggregate demand 总需求
t13wQ t aggregate gross position 总持仓量
tP7l
;EX4 aggregate limit 总限额
0o c5ahp aggregate of salaries tax 合计薪俸税
w
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aggregate performance 总体表现；总体业绩
..;}EFw5 aggregate supply 总体供应
x2(hp aggregate surplus 总盈余
&*A7{76x aggregate total 整体总额
r +d%*D x aggregate value 总值；合计价值
6-j><' aggregated basis 合计基准
|3QKxS0 aggregated net chargeable income 合计应课税入息实额
FUiEayM aggregation 合并计算；合计；总和
@tR:}J*9s aggregation of incomes of husband and wife 夫妇入息合并计算
R~PD[.\u aggregation of property 财产的总和
7c5+8k3 agio 差价；贴水
+VCG/ J 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》
,_F@9 Up Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'QeCJ5p] 《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》
T2Ms/1FH/@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
luY#l!mx3 《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》
au1uFu- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
bXmX@A$#Io 《香港政府和大韩民国政府关于相互促进和保护投资协定》
NI,i)OSEN agreement for a settlement 授产协议
Hyh$-iCa agreement for assignment 转让协议
W+k SL{0 agreement for sale 售卖协议；买卖协议
At3> agreement for sale and purchase 买卖协议
wx S.!9 K agreement for the payment of interest 支付利息协议
vtk0 j agreement for the repayment of money 还款协议
mu@He&w" agreement of reinsurance 再保险协议
/g(WCKva Agricultural Bank of China 中国农业银行
aQzx^%B1 air passenger departure tax 飞机乘客离境税
wa T'|9{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
% 8u97f W airport tax 机场税
"MM)AY*b alcohol duty 酒精税
@komb IK alienation 让与；让渡；转让
pL 2P
. alimony 生活费；赡养费
| Y"nZK, All Ordinaries Index [AOI] 所有普通股指数
"Te[R%aP all risks 全险；综合险
Fa b gJ u All Sales Record for Stock Market 《股票市场成交报告》
wGy`0c]v? Allied Capital Resources Limited 新联财务有限公司
g6aIS^mU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nM#/uuRl| allocation letter 拨款信件
2 z E gAc allocation of fund 分配款项；预留款项
BRSI g] allocation of profit 利润分配；溢利分配
5y^I~"_ i allocation warrant 拨款令
&"l Sq2 allotment 分配；配股
9 696EQ,I allotment notice 股份配售通知；配股通知
8/gA]I
6=# allotment of shares 股份分配
K4U_sC h#f allowable 可获宽免；免税的
o{]2W `0r allowable business loss 可扣除的营业亏损
E>_N|j)9 allowable expenses 可扣税的支出
@3*S:;x allowance 免税额；津贴；备抵；准备金
D*0[7:NSO allowance for debts 债项的免税额
d%,@,>>) allowance for depreciation by wear and tear 耗损折旧免税额
}vK8P r% allowance for funeral expenses 殡殓费的免税额
^ruz-N^Y! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
E|_J allowance for repairs and outgoings 修葺及支出方面的免税额
nQ +$ allowance to debtor 给债务人的津贴
Wr+/ 9 alteration of capital 资本更改
*(g 0{V alternate trustee 候补受托人
DMdVE P"m amalgamation 合并
p!/!ZIo ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Yj"{aFK#u@ ambit of charges 征税范围；收费范围
- y|*x-iZ amended valuation 经修订的估值
EQ [K American Commodities Exchange 美国商品交易所
0}mVP American Express Bank Limited 美国运通银行
]WYddiF American Stock Exchange 美国证券交易所
\ gO!6 amortization 摊销
J7 pF*2 amount due from banks 存放银行同业的款项
yz7Fe amount due from banks abroad 存放海外银行同业的款项
##6u amount due from holding companies 控股公司欠款
GLp~SeF# amount due from local banks 存放本港银行同业的款项
:JXGgl<y amount due to banks 银行同业的存款
0e +Qn&$#4 amount due to banks abroad 海外银行同业的存款
PR3i }y> amount due to holding companies 控股公司存款
\_)[FC@ amount due to local banks 本港银行同业的存款
H0\' , X amount due to outport banks 外埠银行同业的存款
De
([fC amount for note issue 发行纸币的款额
LG h# amount of bond 担保契据的款额
9\Md .> amount of consideration 代价款额
eGW
h]% amount of contribution 供款数额
8b"vXNB.f amount of indebtedness 负债款额
14`S9SL{V amount of principal of the loan 贷款本金额
cTja<*W^xv amount of rates chargeable 应征差饷数额
(qw;-A
W8 amount of share capital 股本额
;TKsAU amount of sums assured 承保款额
P>EG;u@. amount of variation 变动幅度
u
p zBd] amount of vote 拨款数额
p
~pl| amount payable 应付款额
,f~)CXNT? amount receivable 应收款额
W0S\g# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=j%ORD[ analysis 分析
UNA!v zOb ancillary risk 附属风险
W[LQ $uj annual account 周年帐目；周年帐目报表；年度决算；年结
4D[(X=FSU annual accounting date 年结日期
z(#CO<C.t annual allowance 每年免税额；年积金；年度津贴；年津
!KtP> `8 annual balance 年度余额
N97WI+` annual disposable income 每年可动用收入
* $|9e annual estimates 周年预算
WM0-F@_ annual fee 年费
H on,-< annual general meeting 周年大会
x| *m ok annual growth rate 年增率；每年增长率
|[@v+koq annual long-term supplement 长期个案每年补助金
# ';b>J annual pensionable emolument 可供计算退休金的年薪
qgxGq(6 K annual report 年报
] V,#>' Annual Report on the Consumer Price Index 《消费物价指数年报》
+FC+nE}O annual return 周年报表；周年申报表；每年报税表格
gMPvzBpP Annual Return Rules 《周年报表规则》
"d*-k R annual review of consumer prices 每年消费物价回顾
G)gPL]C0 annual roll-forward basis 逐年延展方式
lT8^BT annual salary 年薪
; m"R.Q9* annual statement 年度报表；年度决算表
o;v_vCLO Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
] YUst]gu3 annuitant 年金受益人
^ x_+ & annuity 年金
^=
'+#|: annuity contract 年金合约
H284
]i annuity on human life 人寿年金
8* sP antecedent debt 先前的债项
%.s"l6 W ante-dated cheque 倒填日期支票
{;= { abj anticipated expenditure 预期开支
{'o\#4 Wk anticipated net profit 预期纯利
Cdc=1,U( anticipated revenue 预期收入
~Dj_N$_+9 anti-inflation measure 反通货膨胀措施
?dvcmXR anti-inflationary stance 反通货膨胀立场
Px`z$~*B: apparent deficit 表面赤字
t.] e8=dE apparent financial solvency 表面偿债能力
y<)q;fI7 apparent partner 表面合伙人
8cbgP$X application for personal assessment 个人入息课税申请书
`%.x0~ ih application of fund 资金应用
JjG>$z application to release as liquidator and to destruct the books of accounts and documents
Tl*FK?)MC^ 申请免除清盘人职务及毁灭帐簿与文件
A
w)P%r appointed actuary 委任精算师
Es+BV+x[.c appointed auditor 委任核数师；委任审计师
yV5A VM o appointed trustee 委任的受托人
k5)e7L b( appointer 委任人
M9wj
};vy apportioned pro rata 按比例分摊
ea!Z nld] apportionment 分配；分摊
\E,Fe:/g Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
} "AG X apportionment formula 分摊方程式
<9Pf]
G= apportionment of estate duty 遗产税的分摊
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1;+\? appraisal 估价；评估
g/ x\#W appreciable growth 可观增长
G 8F43!< appreciable impact 显着影响
} @jT-t]P appreciable increase 可观增长
0V?:5r< appreciation 增值；升值
n*i1QC appreciation against other currencies 相对其他货币升值
AME6Zu3Y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
f*ZIBTb 9 appreciation tax 增值税
ahm@ +/2 appropriation 拨款；拨用；拨付
#zc{N"! appropriation account 拨款帐目
!_=3 Dz Appropriation Bill 拨款法案
c G I^IPI appropriation-in-aid system 补助拨款办法
yX;v approved assets 核准资产
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`i ~K; approved basket stock 认可一篮子证券
kDr0D$iE approved budget 核准预算
lBnG!!VrWa approved charitable donation 认可慈善捐款
-4'yC_8t approved charitable institution 认可慈善机构
qlfYX8edZ approved currency 核准货币；认可货币
,-{ 2ai_ approved estimates 核准预算
rWMG_eP: approved estimates of expenditure 核准开支预算
5\$ 8"/H approved overseas insurer 核准海外保险人
tL~?)2uEN approved overseas trust company 核准海外信托公司
edD"jq)J approved pooled investment fund 核准汇集投资基金
D$
+"n approved provident fund scheme 认可公积金计划
? $LKn2C approved provision 核准拨款
T'nQj<dBt: approved redeemable share 核准可赎回股份
G'
'l,\ 3 approved regional stock 认可地区性证券
_o-D},f*e approved retirement scheme 认可退休金计划
\; Ywr3 approved subordinated loan 核准附属贷款
%8lF%uu!x arbitrage 套戥；套汇；套利
^UAL5}CQt arbitrageur 套戥者；套汇者
pu +"bq arbitrary amount 临时款项
S<V_ _ Sv arrangement 措施；安排；协定
KW.QVBuVO# arrears 欠款
\#; -C< [b arrears of pay 欠付薪酬
}$ZcC_ arrears of revenue 逾期未收税款；逾期未收的帐项
:D'#CoBA articles of association 组织章程；组织细则；组织章程细则
:LwNOuavN Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q@-7{3 ascertainment of profit 确定利润
|Skk1 # "Asia Clear" “亚洲结算系统”
dM1)wkbET Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3+2&@ :$t Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
-S7rOq2Li Asian Development Fund [ADF] 亚洲发展基金
}#/, nJm' Asian dollar bond 亚洲美元债券
zp2IpYQ,3 Asian dollar market 亚洲美元市场
@P^8?!i+ Asian dollar rate 亚洲美元利率
Y(4#b`k3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
/f7Fv*z/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
`_6!nk q8 asked price 沽盘；喊价；索价；卖方报价
|*im$ [g=- assessable income 应评税入息
"gD)Uis assessable loss 应评税亏损
,afh]# assessable profit 应评税利润
Et=N`k _gO assessable value 应评税值
U'st\Dt assessed profit 估定利润
$#dPM*E assessed value 经评估价值
VR/>V7*7@ assessment 评税；评定；估价；评税单
f -?00*T assessment number 评税编号；估价编号
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W} Za&] assessment of additional tax 补加税评税
i`^`^Ka assessment of performance 业绩评估；实绩评价
1CiK&fQ'
Assessor 评税主任
XQu ~/{A= asset price bubbles 资产价格泡沫
L!7 *U.+ asset-backed securities 具资产保证的证券
O7shY4 Sr assets accretion 资产增值
Uu9\;f assets and liabilities 资产与负债
; 2vHdN assets betterment statement 资产递增表；资产改进表
9IKFrCO9, assets lending 实物放款；有抵押贷款
K
YFumR assets of the company passing on the death 死者去世时转移的公司资产
fmvX;0O assets pledged as security for liabilities 用作负债抵押的资产
k=<,A'y-/ assets portfolio 资产投资组合
GQTMQXn( assets price 资产价格
8Hf!@p6R+ assets quality 资产质素
Kc*h@#`~oL assets realization 资产变现
{|%N assets refinancing arrangement 资产再集资安排
M?4)U"_VE assets securitization 资产证券化
Ctxs]S tU% assets situated outside Hong Kong 在香港以外地方的资产
) =<,$ |g assets stripping 削减资产；拆卖资产
&j,rq?eh$ assets value 资产值
8 YAUy\ assignee 承让人
tt`j!! assignment 转让；转让书；转让契
3u7N/OQ( assignment of interest 权益转让
aD,sx#g0 assignment of letters patent and trade mark 专利证书及商标转让
8oG0tX3i assignment of property 物业转让；物业转让书
9cAb\5c| assignment right 转让权
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2/ assignor 转让人
BF 2,E<^A associate 有联系的人；有关连人士；相联者；合伙人；联系人
ewqfs/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1Fn+nDn O6 associate member 附属会员
*doK$wYP associated body corporate 相联法人团体
"w0> associated company 相联公司；联属公司
# CoJ S[ t associated corporation 相联法团
u=feR0|8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
<J@Y=#G$2 公认会计师公会〔英国〕
\~1M\gZP Association of Futures Exchange Brokers 香港期货经纪协会
<8p53*a Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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y6= association of underwriters 承保人组织
Ns2M8 assumption of control 接管
8*3<Erv assurance 担保；保险；转易；转易书
aEVBU assurance of interest 权益的转易
p q7G[ at 19XX price 按一九ＸＸ年价格计算
3(':4Tas at a discount 按赔价计算；按贴水价格计算；打折扣
[!4p5; at a premium 按溢价计算；按升水价格计算
Jz
s.) at call 通知付款；按通知
y~An'+yBa at constant market price 按固定市价计算
dJM)~A y- at constant price 按固定价格计算
4mJ4) at cost 按成本计算
" 4#V$V at current market price 按当时市价计算；按现时市价计算
N;7Xt9l at current price 按当时价格计算；按现时价格计算
|ul25/B
B at factor cost 按要素成本计算；按生产要素成本计算
5BCXI8Ox9x at money-of-the-day price 按付款当日价格计算
7y:%^sl at or better 按指定或较佳价位〔买卖指令〕
^4_)a0Kcm, at par 按面值计算；平价
, F(nkbt at sight 见票即付
[s$vY~_ at the close 按收市盘
@F KNB.> at the opening 按开市盘
x):cirwkl attestation 见证；见证条款
9l9 nT at-the-money option 平价期权
y|U3 attorney 受权人；受托代表人
\ Q<c Y< attornment 新拥有人承认书
abkl)X>k attributable profit 可归属利润
cdfJa attributable share value 可归属股份价值
1GKd*z Auckland Stock Exchange 奥克兰证券交易所
pb1/HhRR^n auction 拍卖
okJ+Yl.[?7 auctioneer 拍卖商
xal+ buOiP audit 审计；核数
eWSA Audit Commission 审计署
fEE[h uG Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5mUHk]W 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〕
hIu;\dfwk audit review 帐目审查
sL|*0,# K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]#;;)K}> audited account 审计帐目；经审计的帐目
=.O8G=;DOA audited annual account 经审计的周年帐目
*n dXZ64 audited balance sheet 经审计的资产负债表
VV O C- : auditor 核数师；核数主任；审计师
p 9Zi}!
auditor's certificate 核数师证明书；审计师证明书
$L_-U~^ auditor's report 核数师报告；审计师报告
Nw[T P
G5 Aussie bond 澳元债券
iTF`sjL austerity budget 紧缩预算
yEIM58l Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
hdt;_qa Australia All Ordinaries Index 澳洲所有普通股票指数
NpqMdd Australian Dollar [AUD] 澳元
E|Mu1I]e Australian Options Market 澳大利亚期权市场
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Hf5 Australian Securities Commission 澳洲证券事务监察委员会
6r {NW9y' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^.)oQo SE Australian Stock Exchange 澳大利亚证券交易所
ste0:.*qb Austrian Schilling [ATS] 奥地利先令
]:jP*0bLx authentication 认证；鉴证
m/uBM6SXx authority to purchase 委托购买证；委购书
LdnH z# authorization 认可；核准；授权；授权书
o0nd ]"q? authorization by direction 指示授权
9` authorization by instruction 指令授权
, Z* &QR authorization by warrant 令状授权
*Z'*^Y1le authorization of unit trust 单位信托的认可
!m8MyZ}% authorized agent 指定代理人
.Qk T-12 authorized capital 法定资本
))m\d * authorized clerk 出市员
=p~k5k4 authorized dealer 认可交易商
+.^BM/z^O authorized financial institution 认可财务机构
mh&wvT<:{ authorized fund 认可基金
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q{!aY authorized fund house 获授权的基金公司；认可基金公司
VbX+`CwH authorized institution 认可机构
sI\v} $(~ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
-{[ 5P! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8h"Val|qP authorized insurer 获授权保险人；获认可承保人
L~9Q7 6w authorized investment 特准投资项目
F yleK+D? authorized person 获授权人
CqK&J
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$+G_ authorized share capital 法定股本
ou8V7 automated quotation system 自动报价系统
Ai>= n; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
*} @ Y"y 自动交易系统〔香港期货交易所有限公司〕
Wk<he F automatic adjustment mechanism 自动调整机制
Xc8r[dX automatic adjustment system 自动调整系统
[ye!3h&] Automatic Clearing House 自动票据交换所
pY@$N& +W automatic exchange rates accumulation system 自动化汇率累集系统
-u+@5K;^Y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2tPW1"M.n automatic teller machine [ATM] 自动柜员机
%-9?rOr autopay 自动转帐
/ bm2v; available assets 可用资产
\tR](, / available fiscal reserve 现存财政储备
V+`gkWe/ available profit 可用利润
y ,&'nk} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0xE37Ld, average 平均；平均数；海损
iM
\3~3' average basic salary 平均基本薪金
3Xyk Ij1 average consumer expenditure 平均消费开支；一般消费开支
=Q+i(UGHi average cost 平均成本
Yf1&"WW4 average cost of land production 增辟土地平均成本
aE aU_f / average daily turnover 平均每日成交额
'N aNh0y average daily wage rate 平均每日工资率
Rhw- 49AWx average expenditure pattern 平均开支模式
%vF,wQC average growth rate 平均增长率
l-^2>K[ average net fixed assets 固定资产平均净值
.+ezcG4q average of relatives 相对价格平均数
Oly"ll*K average price 平均价格
Y7*8 A, average propensity to consume 平均消费倾向；一般消费倾向
6g fn5G average propensity to save 平均储蓄倾向；一般储蓄倾向
=n@"lY u[ average rate 平均率
., ({&L average revenue 平均收入；平均收益
R:N4_4& C~ average stock 平均库存；平均存货
d `MTc average yearly rent 平均年租
M~/Pk7C C avoidance of double taxation 避免双重课税
+lYo5\1= avoidance of tax 避税
