A:
c`Wa^( A share Ａ股；甲类股份
u= yOu^={ abatement of tax 减税；减扣免税额
|cY`x(?yP ABN AMRO Bank N.V. 荷兰银行
H)&R=s above-the-line expenditure 线上项目支出；经常预算支出
ItCv.yv35 above-the-line receipt 线上项目收入；经常预算收入
:Q q#Z ABSA Asia Limited 南非联合亚洲有限公司
}1xo-mUg, absolute change 绝对数值变更
?fS9J absolute expenditure 实际开支
^C%<l ( b absolute guideline figure 绝对准则数字
ctV,Q3'Z absolute interest 绝对权益
QCJM& absolute order of discharge 绝对破产解除令
8>%hz$no= absolute profit margin 绝对利润幅度
(i GTACoF absolute value 实值；绝对值
~{gqsuCCL absolutely vested interest 绝对既得权益
zMJT:7*`| absorbed cost 已吸收成本；已分摊成本
We z 5N absorption 吸收；分摊；合并
Q=:|R3U/ absorption rate 吸收率；摊配率；分摊率
BORA(, ACB Finance Limited 亚洲商业财务有限公司
L HmZxi? acceptable form of reciprocity 合理的互惠条件
.8|X acceptable rate 适当利率；适当汇率
t:c.LFrF acceptance agreement 承兑协议
mcok/,/ acceptance for honour 参加承兑
L8n|m!MO D acceptor 承兑人；接受人；受票人
y_9Ds>p!T acceptor for honour 参加承兑人
_a MF?Pj~m accident insurance 意外保险
GJUL $9 Accident Insurance Association of Hong Kong 香港意外保险公会
F gI3 accident insurance scheme 意外保险计划
l+0P accident year basis 意外年度基准
/Q )\ + accommodation 通融；贷款
3ANQaU C accommodation bill 通融票据；空头票据
A(N4N accommodation party 汇票代发人
\di = account balance 帐户余额；帐户结余
R GX=) account book 帐簿
c "xK`%e account collected in advance 预收款项
UZ$/Ni account current book 往来帐簿
E!AE4B1bd account of after-acquired property 事后取得的财产报告
c:g'.'/* account of defaulter 拖欠帐目
8i,K~Bu= account payable 应付帐款
kNL\m[W8$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
0?M:6zf_iv account receivable 应收帐款
[8*)8jP3 account receivable report 应收帐款报表
]cruF#`% account statement 结单；帐单；会计财务报表
% %wNZ{ account title 帐户名称；会计科目
M@ZI\ accountant's report 会计师报告
KG5>]_GH Accountant's Report Rules 会计师报告规则
] s748+ accounting and auditing procedure 会计与审计程序；会计与核数程序
]9,; K;1< Accounting Arrangements 《会计安排》
FG QzoS accounting basis 会计基础
v9UD%@tZ accounting by Official Receiver 破产管理署署长呈交的帐目
#o2[hibq Accounting Circular 《会计通告》
~v"L!=~G;a accounting class 会计类别
m4yL@d,Yw accounting date 记帐日期；会计结算日期
'%`:+]! accounting for money 款项核算
fxIf|9Qi` Accounting Officer 会计主任
{zFMmPid accounting period 会计报告期；会计期
[fIg{Q accounting policy 会计政策；会计方针
7[wieYj{ accounting practice 会计惯例
yCX?!E;La accounting principle 会计准则
,v&(Y Od accounting record 会计记录
8J D,u accounting report 会计报告
<Ok3 FE.K Accounting Services Branch [Treasury] 会计事务部〔库务署〕
o8vug$=Z Accounting Society of China 中国会计学会
IqGdfL6[( accounting statement 会计报表
4H<lm*! ^ accounting system 会计制度；会计系统
dq[xwRU1 accounting transaction 会计事项；帐务交易
a@*\o+Su accounting treatment 会计处理
DFTyMB1H accounting year 会计年度
Xs ?o{]Fe accretion 增值；添加
< d_!mKw accrual 应计项目；应累算数目
C'X!\}f.b/ accrual basis 应计制；权责发生制
:a)u&g @G accrual basis accounting 应计制会计；权责发生制会计
H7j0K ~U0 accrue 应累算；应计
?pZOeqqu$ accrued benefit 应累算利益
kS h( u accrued charges 应计费用
z$xo$R( accrued cumulative preference share dividend 应累算的累积优先股股息
! v0LBe4 accrued expenses 应累算费用
/FJu)H..U accrued interest payable 应付利息；应计未付利息
C>w|a accrued interest receivable 应收利息；应计未收利息
= 9] ~ yt accrued right 累算权益
w+{LA S accruing profit 应累算的利润
\'bzt"f$j accumulated fiscal reserve 累积财政储备
O0y_Lm\ accumulated profit 累积利润；滚存溢利
veh<R]U accumulated reserve 累积储备
m9Hit8 f@Q accumulation of surplus income 累积收益盈余
#1G:lhkC acquired assets 既得资产
?3xzd P acquisition 收购；购置；取得
N8FF 3}>
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@|%2f@h acquisition expenses 购置费用
#lW`{i acquisition of 100% interest 收购全部股权
I
2|Bg,e acquisition of control 取得控制权
&JI8]JmU) acquisition of fixed assets 购置固定资产
(J!+(H 8 acquisition of shell “买壳”
Z)aUt
Srf acquisition price 收购价
&9)\wnOS act of God 天灾
Ez =Olbk acting partner 执事合伙人
#
4PVVu< active market 买卖活跃的市场；交投畅旺的市场；旺市
ZJ[
??=Gz active partner 积极参与的合伙人
d<N:[Y\4l active trading 交投活跃
aAA U{EWW actual circulation 实际流通
o .l - 7 actual cost 实际成本
Z/;aT -N actual expenditure 实际开支；实际支出
Nu7
!8[?r* actual income 实际入息；实际收入；实际收益
w*JGUk actual market 现货市场
^]-6u:J! actual price 现货价；实际价格
Q)[C?obd v actual profit 实际利润
>
"= >3 actual quotation 实盘；实际价位；实际报价
6f*CvW actual year basis 按实际年度计算
& 9 ?\b7 actuals 实货
1 Ya`| ?FS actuarial investigation 精算调查
.h4 \Y A actuarial principle 精算原则
w: Kl6"c actuarial report 精算师报告
q#=(e:aCb Actuarial Society of Hong Kong 香港精算学会
5N&?KA- actuarial valuation 精算师估值
!=P1% actuary 精算师
s}% M4 ad referendum agreement 暂定协议；有待覆核的协定
P}7 'm
M ad valorem duty 从价税；按值征税
fx>4 ad valorem duty system 从价税制
p"ZG%Ow5Q] ad valorem fee 从价费
P(z+ +A& ad valorem tariff 从价关税
1HZO9cXJ additional allowance 额外免税额
';=O 0)u additional amount for unexpired risk 未过期风险的额外款额
=rCIumqD-} additional assessable profit 补加应评税利润
pD#rnp>WWt additional assessment 补加评税
.UY^oR=b{ additional commitment 额外承担
KNIn:K^/ additional commitment vote 额外承担拨款
)f<z% :I+Z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
m-"w0Rl1T additional dependent parent allowance 供养父母额外免税额
3x'| ]Ns additional provision 额外拨款
"5w a91* additional stamp duty 附加印花税
X*@dj_, additional tax 补加税罚款；补加税款
_t #k,; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
o$lM$E: adjudged bankrupt 被裁定破产
` v@m-j6 adjudicated bankrupt 裁定破产人
Ge-vWf-RbB adjudication fee 裁定费；评定印花税额手续费；评估契据费
? '{SX9 adjudication of bankruptcy 裁定破产；宣告破产
@7j AL - adjudication of insolvency 裁定无力偿还债务
v<( adjusted actual 经调整的实数；调整后的实数
"mvt>X adjusted current assets 经调整的流动资产；调整后的流动资产
h|{]B,.Lh adjusted figure 经调整的数字；调整后的数额
<T|3`#o0 adjusted liabilities 经调整的负债；调整后的负债
l&Q`wR 5e adjusted loss 经调整的亏损；调整后的亏损
EGF '"L adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
76h ,]xi
adjusted profit 经调整的利润；调整后的利润
oEKvl3Hz_ adjusted surplus 经调整的盈余额；调整后的盈余额
4
VW[E1< adjusted value 经调整的价值；调整后的价值
#Kex vP&* adjustment 调整；修订；理算〔保险〕
orMwAV adjustment centre 调剂中心
aH/
k Ua adjustment lag 调整过程的时间差距；调整时差
k5.Lna adjustment mechanism 调整机制
'op|B@y adjustment of loss 亏损调整
;P%1j| 7 adjustment process 调整过程；调整程序
[;) ,\\u,d adjustment range 调整幅度
~<F8ug # administered exchange rate 受管制汇率
9H `XeQ. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
RO/FF<f administration expenses 行政费用
GH:jH]u!V administration fee 手续费；行政费
{ go; C} administration in bankruptcy 破产管理
Xg!{K3OS administration order 遗产管理令
MC.) 2B7 administrator 管理人；遗产管理人
nwRc%C``UK administrator of the estate 遗产管理人
V7f q4O^: admission of debt 债项承认书
"N bq#w\ admission of proof 接纳债权证明
#-i>;Rt advance 放贷款项；垫付款项；预支款项；预付款项
UIN<2F_ advance account 暂支帐目；预付款帐户
]{ mPh\ advance compensation 预付补偿金
!/i{l advance from shareholder 股东垫款
9c,'k#k advance pending reimbursement 预支以待日后付还
YvyNHW& advanced economy 先进经济体系
mQ 26K~ advancement 预付；预付财产
=Q j{ T advances warrant 垫款令
+V046goX W advancing 贷出
9} M ?P adverse balance 逆差
?:I* 8Fj adverse exchange 逆汇
hVAn>_( advertisement addressed to shareholders 在报章刊登的致股东通告
NzOx0WLF advice for collection 托收通知书
"2$fi{9 advice of drawing 提款通知书；汇票通知书
ryUQU^v advice of payment 付款通知
Tc`=f'pP)4 Advisory Committee [Securities and Futures Commission]
peuZ&yK+" 谘询委员会〔证券及期货事务监察委员会〕
'UX!*5k<: Advisory Committee on Diversification 经济多元化谘询委员会
[H^z-6x:0 affidavit 誓章；遗产申报誓章
9oR@U W1 affidavit of no receipt 述明无收款的誓章
^s EY OX\ affiliate 联号；联营公司；附属公司
PB`Y
g affiliated company 附属公司；联号；联营公司
jrr*! ^4| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Mhf5bN|wQ affordability 负担能力
&n }f? African Development Bank [AfDB] 非洲开发银行
qCpp6~]Um after-acquired property 事后取得的财产
}1i`6`y1 after-hours dealing 市后交易
VfC <WVYiZ after-tax profit 税后盈利；税后利润；税后溢利
&zeyE;/Hj agency agreement 代理协议
][h%U rV agency expenses 代理机构的开支
]]9R mh= agency fee 代理费
$f=J2&D,Cz Agency Law 《代理法》
j8{i#;s!" agent 代理人；承销人
rt~d6|6 agent of company 公司代理人
Tc &z: agent's fee 代理人费；经纪费
(U_ujPD ? aggregate 总计；总数；总体数字
oiT[de \S aggregate amount 总款额；总额
QIvVcfM^ aggregate assets and liabilities 总体资产与负债
p Vw}g@<M aggregate at constant price 按固定价格计算的总体数字
BmMGx8P aggregate demand 总需求
u jq =F aggregate gross position 总持仓量
6/Xk7B aggregate limit 总限额
?; +1)> { aggregate of salaries tax 合计薪俸税
)E@.!Ut4o aggregate performance 总体表现；总体业绩
JNYFD8J~ aggregate supply 总体供应
z] P SpUd aggregate surplus 总盈余
}mq6]ZrK aggregate total 整体总额
dIa+K?INX aggregate value 总值；合计价值
xU >WEm2 aggregated basis 合计基准
RD'Q :W aggregated net chargeable income 合计应课税入息实额
#crQ1p) \ aggregation 合并计算；合计；总和
5Y'qaIFR aggregation of incomes of husband and wife 夫妇入息合并计算
D] jz A x aggregation of property 财产的总和
lVR~Bh agio 差价；贴水
T?soJ]A Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
?2 ;&O `x* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ag#S6E^%S 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
8 Pn#+IvCE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%x{kc3PnO 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
zrL$]Oy}x Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)c83/= <v 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[OV"}<V agreement for a settlement 授产协议
mPN@{.(j agreement for assignment 转让协议
A gg<tM{yB agreement for sale 售卖协议；买卖协议
H*&f: mfq agreement for sale and purchase 买卖协议
}{qZ[/JwqN agreement for the payment of interest 支付利息协议
k,E{C{^M agreement for the repayment of money 还款协议
EZy)A$| agreement of reinsurance 再保险协议
\fyRsa) Agricultural Bank of China 中国农业银行
l7259Ro~ air passenger departure tax 飞机乘客离境税
]&xk30 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
( vPN5F airport tax 机场税
_jI,)sr4ic alcohol duty 酒精税
)oDHeU<& alienation 让与；让渡；转让
z Rl3KjET alimony 生活费；赡养费
'}JhzKNj All Ordinaries Index [AOI] 所有普通股指数
X!Mx5fg all risks 全险；综合险
B=yqW All Sales Record for Stock Market 《股票市场成交报告》
N^ ds
RYC Allied Capital Resources Limited 新联财务有限公司
fk[ -mZ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H* QIB_ allocation letter 拨款信件
#!qm Z N allocation of fund 分配款项；预留款项
c~$)UND^ allocation of profit 利润分配；溢利分配
o ]` *M| allocation warrant 拨款令
@+M
/& allotment 分配；配股
4(~L#}:r! allotment notice 股份配售通知；配股通知
.TR9975 allotment of shares 股份分配
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nx(! allowable 可获宽免；免税的
!M]uL&: allowable business loss 可扣除的营业亏损
V!ZC( allowable expenses 可扣税的支出
$L>@Ed< allowance 免税额；津贴；备抵；准备金
D>@I+4{p allowance for debts 债项的免税额
be{H$9' allowance for depreciation by wear and tear 耗损折旧免税额
}~j lj allowance for funeral expenses 殡殓费的免税额
1 N^[.= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-MO#]K3< allowance for repairs and outgoings 修葺及支出方面的免税额
.hP D$o allowance to debtor 给债务人的津贴
|vwVghC alteration of capital 资本更改
Zq|I, l0+E alternate trustee 候补受托人
w d^': amalgamation 合并
z^ q0/' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
YTpSHpf@ ambit of charges 征税范围；收费范围
ia~HQ$'+n amended valuation 经修订的估值
&)Tdc American Commodities Exchange 美国商品交易所
OwUhdiG American Express Bank Limited 美国运通银行
GT!M[*[ American Stock Exchange 美国证券交易所
+L| ?~p`V amortization 摊销
/y#f3r+*2 amount due from banks 存放银行同业的款项
[f-?y mmT amount due from banks abroad 存放海外银行同业的款项
mpEK (p amount due from holding companies 控股公司欠款
n Fg~< $d amount due from local banks 存放本港银行同业的款项
_476pZ_ amount due to banks 银行同业的存款
N/'b$m5=
S amount due to banks abroad 海外银行同业的存款
s w oQ' amount due to holding companies 控股公司存款
[0[i5'K: amount due to local banks 本港银行同业的存款
k >Vci{v amount due to outport banks 外埠银行同业的存款
kr5"> "7 amount for note issue 发行纸币的款额
V imE@ Hz amount of bond 担保契据的款额
He/ 8=$c% amount of consideration 代价款额
+I:Unp amount of contribution 供款数额
;Ax
}KN7 amount of indebtedness 负债款额
C12Fl amount of principal of the loan 贷款本金额
u R4 z &y amount of rates chargeable 应征差饷数额
PbgP\JeX amount of share capital 股本额
"f 2$w amount of sums assured 承保款额
}J`w4P amount of variation 变动幅度
Nk
8 B_{ amount of vote 拨款数额
/?'FE 7Y amount payable 应付款额
M j?`j_X amount receivable 应收款额
$Sx'sA2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
R)( T^V`{ analysis 分析
|= ba9&q ancillary risk 附属风险
ufZDF=$7 annual account 周年帐目；周年帐目报表；年度决算；年结
7P5) Z-K[ annual accounting date 年结日期
VT`^W Hu annual allowance 每年免税额；年积金；年度津贴；年津
F>6|3bOR annual balance 年度余额
b:m88AG annual disposable income 每年可动用收入
f:,DWw`B annual estimates 周年预算
UiP"Ixg6 annual fee 年费
o.g V4% annual general meeting 周年大会
\?ZB]*Fu annual growth rate 年增率；每年增长率
{
Fb*&|-n annual long-term supplement 长期个案每年补助金
n)e
6>R ; annual pensionable emolument 可供计算退休金的年薪
vHc%z$-d annual report 年报
!r8 `Yr n Annual Report on the Consumer Price Index 《消费物价指数年报》
SC!RbW@3 annual return 周年报表；周年申报表；每年报税表格
FP`b>E qOH Annual Return Rules 《周年报表规则》
AW'0,b`v annual review of consumer prices 每年消费物价回顾
7~% ?# annual roll-forward basis 逐年延展方式
qu@~g cE annual salary 年薪
rjAn@!| :+ annual statement 年度报表；年度决算表
T#Z^s~7&I 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
o5O#vW2Il& annuitant 年金受益人
c?*=|}N annuity 年金
9Cp-qA%t annuity contract 年金合约
|?xN\O^#} annuity on human life 人寿年金
t%FwXaO# antecedent debt 先前的债项
G]tn i ante-dated cheque 倒填日期支票
SrJGTuXg anticipated expenditure 预期开支
be Ga#JH, anticipated net profit 预期纯利
Rz/gtEP anticipated revenue 预期收入
rmm0/+jY anti-inflation measure 反通货膨胀措施
{.|CdqwY anti-inflationary stance 反通货膨胀立场
JPUW6e07o apparent deficit 表面赤字
@4#c&h 3 apparent financial solvency 表面偿债能力
RF c v^Xf apparent partner 表面合伙人
|4z IfAO application for personal assessment 个人入息课税申请书
)
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jo@6?(
*4 application to release as liquidator and to destruct the books of accounts and documents
6ex/TySM 申请免除清盘人职务及毁灭帐簿与文件
[Ek7b * appointed actuary 委任精算师
y u|8_<bq appointed auditor 委任核数师；委任审计师
LEf^cM=> appointed trustee 委任的受托人
5yo%$i8I appointer 委任人
2(+2+ } apportioned pro rata 按比例分摊
RJ&RTo apportionment 分配；分摊
E GS) b Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
E_wCN&`[ apportionment formula 分摊方程式
$6 9&O apportionment of estate duty 遗产税的分摊
djG*YM\B appraisal 估价；评估
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appreciable growth 可观增长
!hy-L_wL] appreciable impact 显着影响
Lv7(st%` appreciable increase 可观增长
Tv=mg H=b appreciation 增值；升值
n'Lr QU appreciation against other currencies 相对其他货币升值
lNh70G8^p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
sb*G!8j appreciation tax 增值税
"m8^zg hL appropriation 拨款；拨用；拨付
LL |r
A: appropriation account 拨款帐目
"|q& ea rc Appropriation Bill 拨款法案
P |E| $)m appropriation-in-aid system 补助拨款办法
4l'fCZhA} approved assets 核准资产
]Q1 y NtN approved basket stock 认可一篮子证券
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VyKd approved budget 核准预算
[ l??A3G approved charitable donation 认可慈善捐款
RSRS wkC approved charitable institution 认可慈善机构
k]|~>9eY] approved currency 核准货币；认可货币
lfgq =8 d approved estimates 核准预算
eC4[AX6e approved estimates of expenditure 核准开支预算
:e CwY approved overseas insurer 核准海外保险人
I$G['` XX/ approved overseas trust company 核准海外信托公司
pah'>dAL approved pooled investment fund 核准汇集投资基金
`/+>a8 approved provident fund scheme 认可公积金计划
u
c)eil approved provision 核准拨款
Dx?,=~W9 approved redeemable share 核准可赎回股份
Q3~H{)[Kq approved regional stock 认可地区性证券
,[KD,)3y approved retirement scheme 认可退休金计划
9W5lSX#^; approved subordinated loan 核准附属贷款
<'Eme arbitrage 套戥；套汇；套利
T?0eVvM arbitrageur 套戥者；套汇者
_jVN&\A]mC arbitrary amount 临时款项
(%6P0* arrangement 措施；安排；协定
9$w.9`Py arrears 欠款
5C ]x!>kX arrears of pay 欠付薪酬
;[DU% f arrears of revenue 逾期未收税款；逾期未收的帐项
!f [_+CD articles of association 组织章程；组织细则；组织章程细则
q?yVR3]M Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8TKnL\aar ascertainment of profit 确定利润
hn@08t G "Asia Clear" “亚洲结算系统”
uGG t\.$]s Asia Commercial Bank Ltd. 亚洲商业银行有限公司
/,yd+wcW# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
S%>]q
s Asian Development Fund [ADF] 亚洲发展基金
7n<{tM Asian dollar bond 亚洲美元债券
.L~AL|2_ Asian dollar market 亚洲美元市场
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Asian dollar rate 亚洲美元利率
6nvz8f3*r] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
C,r;VyW6BI Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
rM%1GPV ob asked price 沽盘；喊价；索价；卖方报价
$6 f3F?y7 assessable income 应评税入息
U i W > J assessable loss 应评税亏损
H7n>Vx:L- assessable profit 应评税利润
J*M>6Q .) assessable value 应评税值
#;yZ assessed profit 估定利润
6bC3O4Rw assessed value 经评估价值
Sqp aFWr assessment 评税；评定；估价；评税单
d#FQc18v}k assessment number 评税编号；估价编号
24eLB? H assessment of additional tax 补加税评税
T8$y[W-c assessment of performance 业绩评估；实绩评价
73;GW 4, Assessor 评税主任
u*`GiZAO asset price bubbles 资产价格泡沫
}Sv:`9= asset-backed securities 具资产保证的证券
$U ~]=.n assets accretion 资产增值
TvbE2Q;/UL assets and liabilities 资产与负债
GD$l | |8 assets betterment statement 资产递增表；资产改进表
q 2E_ A assets lending 实物放款；有抵押贷款
y<Ot)fa$ assets of the company passing on the death 死者去世时转移的公司资产
D p9+HA9t assets pledged as security for liabilities 用作负债抵押的资产
4tBYR9 | assets portfolio 资产投资组合
I efn$ assets price 资产价格
{P_.~0pc* assets quality 资产质素
S,he6zS assets realization 资产变现
7kE n \ assets refinancing arrangement 资产再集资安排
5.GR1kl6 assets securitization 资产证券化
=aW9L )8D assets situated outside Hong Kong 在香港以外地方的资产
> ~O.@| assets stripping 削减资产；拆卖资产
JWxwJex assets value 资产值
| +9&rAg assignee 承让人
YT,{E,U; assignment 转让；转让书；转让契
8":Q)9;% assignment of interest 权益转让
[ 4)F f assignment of letters patent and trade mark 专利证书及商标转让
y:uE3Apm assignment of property 物业转让；物业转让书
es7=%!0 assignment right 转让权
p `qgrI` assignor 转让人
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su3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
!4+<<(B=E Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
m8[j #=h associate member 附属会员
h<QY5=S F associated body corporate 相联法人团体
9\(|
D# associated company 相联公司；联属公司
QMm%@z H associated corporation 相联法团
pA4xb r 2 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4*;MJ [| 公认会计师公会〔英国〕
s eJ^s@H5l Association of Futures Exchange Brokers 香港期货经纪协会
JucY[`|JV Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ow ,b^| association of underwriters 承保人组织
HGg@ _9tW assumption of control 接管
w0un S` \4 assurance 担保；保险；转易；转易书
F!K>K z assurance of interest 权益的转易
1$ {SRU7l at 19XX price 按一九ＸＸ年价格计算
*LY8D<:z s at a discount 按赔价计算；按贴水价格计算；打折扣
MolgwVd at a premium 按溢价计算；按升水价格计算
I q.*8Oc at call 通知付款；按通知
K*d Cc}:` at constant market price 按固定市价计算
9lE_nc at constant price 按固定价格计算
j'K /22 at cost 按成本计算
|y!A&d=xYn at current market price 按当时市价计算；按现时市价计算
q5S 9C%b at current price 按当时价格计算；按现时价格计算
wy2
D;; at factor cost 按要素成本计算；按生产要素成本计算
% & bY ]w at money-of-the-day price 按付款当日价格计算
!}$$: at or better 按指定或较佳价位〔买卖指令〕
L}NSR at par 按面值计算；平价
cB&:z)i4 at sight 见票即付
f%hEnZv at the close 按收市盘
C7AUsYM at the opening 按开市盘
9gZ $
attestation 见证；见证条款
gQ.Sa
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$ at-the-money option 平价期权
kG*~ |ma attorney 受权人；受托代表人
hpk7 A np attornment 新拥有人承认书
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Ur QFK attributable profit 可归属利润
<a+Z;> attributable share value 可归属股份价值
!|> " o7 Auckland Stock Exchange 奥克兰证券交易所
vvOV2n .WD auction 拍卖
{ (}By/_ auctioneer 拍卖商
T6k0 >[3xf audit 审计；核数
rrv%~giU Audit Commission 审计署
L/^I*p , Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Af{"pzY 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〕
"zy7C*)>r audit review 帐目审查
cN 9t{.m Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4X|zmr:A audited account 审计帐目；经审计的帐目
_J [P[(ab audited annual account 经审计的周年帐目
hR|MEn6KC audited balance sheet 经审计的资产负债表
L8 @1THY auditor 核数师；核数主任；审计师
@\I#^X5lv auditor's certificate 核数师证明书；审计师证明书
~u+9J} auditor's report 核数师报告；审计师报告
* /DO ex"y Aussie bond 澳元债券
G*v,GR austerity budget 紧缩预算
wec)Ctj+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
{ [ >Kob1 Australia All Ordinaries Index 澳洲所有普通股票指数
C"enpc_C/ Australian Dollar [AUD] 澳元
{ FT qu. Australian Options Market 澳大利亚期权市场
ws^ np Australian Securities Commission 澳洲证券事务监察委员会
BFW&2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
n{SJ_S#a.a Australian Stock Exchange 澳大利亚证券交易所
xAP+FWyV Austrian Schilling [ATS] 奥地利先令
H 7
^/q7 authentication 认证；鉴证
z&^&K} authority to purchase 委托购买证；委购书
tFl"n;~T authorization 认可；核准；授权；授权书
*HB-QIl authorization by direction 指示授权
B,fo(kG authorization by instruction 指令授权
^y 4Z+Gu[ authorization by warrant 令状授权
9Lfv^V0 authorization of unit trust 单位信托的认可
O<W_fx8_' authorized agent 指定代理人
IdxzE_@ authorized capital 法定资本
G<;*SYAb authorized clerk 出市员
eKqk= ( authorized dealer 认可交易商
#yvGK:F authorized financial institution 认可财务机构
]]j; /TiG authorized fund 认可基金
,wdD8ZT'Ip authorized fund house 获授权的基金公司；认可基金公司
h3@v+Z<} authorized institution 认可机构
E q+_&Wk authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1ZB"EQ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$]2vvr authorized insurer 获授权保险人；获认可承保人
LB?u8>a' I authorized investment 特准投资项目
jOD?| tK& authorized person 获授权人
63x?MY6 authorized representative 获授权代表
iMRwp +$ authorized share capital 法定股本
Lbb0_-'] automated quotation system 自动报价系统
{P#|zp 4C{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
CQDkFQq-dq 自动交易系统〔香港期货交易所有限公司〕
w917N 4$ automatic adjustment mechanism 自动调整机制
2jCf T>`3 automatic adjustment system 自动调整系统
I Rqy%@) Automatic Clearing House 自动票据交换所
!m?-!: automatic exchange rates accumulation system 自动化汇率累集系统
r0 uwPf Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
DrK{}uM automatic teller machine [ATM] 自动柜员机
Z>#i** autopay 自动转帐
?p8_AL'RS available assets 可用资产
D*|Bb? available fiscal reserve 现存财政储备
D =&Me=$ available profit 可用利润
/fV ;^=:8c Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[Cv/{f3]u{ average 平均；平均数；海损
i ,9)\1R average basic salary 平均基本薪金
3>VL}Ui} average consumer expenditure 平均消费开支；一般消费开支
g_COp "!~9 average cost 平均成本
{h`uV/5@` average cost of land production 增辟土地平均成本
Xh;# average daily turnover 平均每日成交额
<0q;NrvUb average daily wage rate 平均每日工资率
Rr|VD@% average expenditure pattern 平均开支模式
fPW @{~t average growth rate 平均增长率
$z*'fXg average net fixed assets 固定资产平均净值
$l &(%\pp average of relatives 相对价格平均数
p0<\ G average price 平均价格
hTi$.y!k average propensity to consume 平均消费倾向；一般消费倾向
WU=59gB+jL average propensity to save 平均储蓄倾向；一般储蓄倾向
^eYVWQ ' average rate 平均率
fNZ__gO!% average revenue 平均收入；平均收益
p,i[W.dy.' average stock 平均库存；平均存货
Czu\RXJR average yearly rent 平均年租
,',o'2=! avoidance of double taxation 避免双重课税
QWHug:c avoidance of tax 避税
