A:
GHJQ d&G8G A share Ａ股；甲类股份
Z\o AE<$ abatement of tax 减税；减扣免税额
fM
zAf3 ABN AMRO Bank N.V. 荷兰银行
Qg86XU%l above-the-line expenditure 线上项目支出；经常预算支出
;Ln7_ above-the-line receipt 线上项目收入；经常预算收入
8*Nt&`@ ABSA Asia Limited 南非联合亚洲有限公司
gs<qi'B absolute change 绝对数值变更
#z 1ch,*3; absolute expenditure 实际开支
jn#N7% {Mk absolute guideline figure 绝对准则数字
G> 5=` absolute interest 绝对权益
z.\[Va$@l absolute order of discharge 绝对破产解除令
'+GVozc6c" absolute profit margin 绝对利润幅度
<y b=! absolute value 实值；绝对值
H tS1N}@ absolutely vested interest 绝对既得权益
rVIb'sa absorbed cost 已吸收成本；已分摊成本
/ s-jR]#VA absorption 吸收；分摊；合并
5O4&BxQ~} absorption rate 吸收率；摊配率；分摊率
[M zc^I& ACB Finance Limited 亚洲商业财务有限公司
9x
6ca acceptable form of reciprocity 合理的互惠条件
Xk7$?8r4& acceptable rate 适当利率；适当汇率
1&>nL`E[3 acceptance agreement 承兑协议
faKrSmE! acceptance for honour 参加承兑
S]e~)I gO acceptor 承兑人；接受人；受票人
cWy* K4O acceptor for honour 参加承兑人
8u~\]1 ( accident insurance 意外保险
U+3PqWB Accident Insurance Association of Hong Kong 香港意外保险公会
j)S gB7Q accident insurance scheme 意外保险计划
|4 d{X@`& accident year basis 意外年度基准
;zxlwdfcr' accommodation 通融；贷款
j#.-MfB accommodation bill 通融票据；空头票据
*j| Tm7C accommodation party 汇票代发人
v"?PhO/{= account balance 帐户余额；帐户结余
Qe=Q8cT account book 帐簿
F.* snF account collected in advance 预收款项
* y"GgI account current book 往来帐簿
b~jvmcr account of after-acquired property 事后取得的财产报告
1Qc(<gM account of defaulter 拖欠帐目
x /Ky:
Ky account payable 应付帐款
h ?qY y$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
MBTt' 6M account receivable 应收帐款
bz,cfc;?$ account receivable report 应收帐款报表
dvdBRrf account statement 结单；帐单；会计财务报表
Zp(P)Obs# account title 帐户名称；会计科目
z E7ocul accountant's report 会计师报告
i:Ct6[ Accountant's Report Rules 会计师报告规则
nO7o7bc accounting and auditing procedure 会计与审计程序；会计与核数程序
$@f3=NJ4k Accounting Arrangements 《会计安排》
X52jqXjg accounting basis 会计基础
rM?Dp2 accounting by Official Receiver 破产管理署署长呈交的帐目
&CP@]
pi9L Accounting Circular 《会计通告》
%TggNU, accounting class 会计类别
eR
2T<7G accounting date 记帐日期；会计结算日期
?b' ' accounting for money 款项核算
QNI|h;D Accounting Officer 会计主任
)A+j accounting period 会计报告期；会计期
c(=O`%B{ accounting policy 会计政策；会计方针
.aH?H]^ accounting practice 会计惯例
4uVmhjT:X accounting principle 会计准则
t >`LO accounting record 会计记录
jN[6J Y1 accounting report 会计报告
KI QBY!N+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S^"e5n2 Accounting Society of China 中国会计学会
XI(@O) accounting statement 会计报表
= FJ9wiL accounting system 会计制度；会计系统
*A9{H>Vq accounting transaction 会计事项；帐务交易
!?M_%fNE accounting treatment 会计处理
`; %aQR accounting year 会计年度
uR @Wv ^ accretion 增值；添加
i/EiUH/~ accrual 应计项目；应累算数目
A;nmua-Fv accrual basis 应计制；权责发生制
RV*Zi\ -X accrual basis accounting 应计制会计；权责发生制会计
$I]x &cF accrue 应累算；应计
5GxM?%\ accrued benefit 应累算利益
K KXb, / accrued charges 应计费用
Bw7:r y accrued cumulative preference share dividend 应累算的累积优先股股息
j/ IZm)\ accrued expenses 应累算费用
F"P:9`/ accrued interest payable 应付利息；应计未付利息
{O oNhN9 accrued interest receivable 应收利息；应计未收利息
")gCA:1- accrued right 累算权益
"J :NW_U accruing profit 应累算的利润
&rWJg6/ accumulated fiscal reserve 累积财政储备
C$;s+ALy[ accumulated profit 累积利润；滚存溢利
KgA X 0dM accumulated reserve 累积储备
/;$ew ~} accumulation of surplus income 累积收益盈余
,#;ahwU~s acquired assets 既得资产
kx(:Z8DX acquisition 收购；购置；取得
)_.H #|r acquisition cost 购置成本
&t:M Wb; acquisition expenses 购置费用
K'/x9.'% acquisition of 100% interest 收购全部股权
a~EEow;A acquisition of control 取得控制权
#,{v Js~ acquisition of fixed assets 购置固定资产
Lcb5 9Cs6e acquisition of shell “买壳”
L6 # d acquisition price 收购价
U VU*5U~ act of God 天灾
P[oB' acting partner 执事合伙人
DNO%J^ active market 买卖活跃的市场；交投畅旺的市场；旺市
ebVfny$D active partner 积极参与的合伙人
*Yjs$'_2 active trading 交投活跃
[B<{3*R_ actual circulation 实际流通
]F-6KeBc actual cost 实际成本
9'aR-tFun; actual expenditure 实际开支；实际支出
}}2hI` actual income 实际入息；实际收入；实际收益
\$UU/\ actual market 现货市场
},ZL8l{ actual price 现货价；实际价格
TrA Uu`?# actual profit 实际利润
qz2d'OhmtH actual quotation 实盘；实际价位；实际报价
7U0):11X# actual year basis 按实际年度计算
u)MA#p { actuals 实货
.lS6KBf@ actuarial investigation 精算调查
-e\kIK
% actuarial principle 精算原则
~WLsqP5Y~a actuarial report 精算师报告
U]3JCZ{]0E Actuarial Society of Hong Kong 香港精算学会
Bv*h ?`Q actuarial valuation 精算师估值
[]^>QsS(X actuary 精算师
>S/>2e: ad referendum agreement 暂定协议；有待覆核的协定
3 =I Q ad valorem duty 从价税；按值征税
C@W0fz ad valorem duty system 从价税制
O$^YUHD ad valorem fee 从价费
8Qy |;T} ad valorem tariff 从价关税
K_.x(Z(;4 additional allowance 额外免税额
(dZ&Af additional amount for unexpired risk 未过期风险的额外款额
jGPs!64f) additional assessable profit 补加应评税利润
nTlrG6 additional assessment 补加评税
/UAj]U additional commitment 额外承担
^jA^~h3(W additional commitment vote 额外承担拨款
P xY"{-iAM additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
z [{%.kA additional dependent parent allowance 供养父母额外免税额
@@&;gWr; additional provision 额外拨款
$6P sq=| additional stamp duty 附加印花税
q[g^[~WM# additional tax 补加税罚款；补加税款
Iqv
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. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
A;PV,2|X adjudged bankrupt 被裁定破产
_JoA=< O! adjudicated bankrupt 裁定破产人
Yuck]?#0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
k0|InP7 adjudication of bankruptcy 裁定破产；宣告破产
#2iA-5 adjudication of insolvency 裁定无力偿还债务
Hu.d^@V adjusted actual 经调整的实数；调整后的实数
=!aV?kNS8 adjusted current assets 经调整的流动资产；调整后的流动资产
8a1{x(\z. adjusted figure 经调整的数字；调整后的数额
1' s ^W adjusted liabilities 经调整的负债；调整后的负债
S8t9Ms:
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KDk^)zv%! 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
<L 0_< T adjusted profit 经调整的利润；调整后的利润
iLei-\w6y adjusted surplus 经调整的盈余额；调整后的盈余额
vzPrG%Uu7g adjusted value 经调整的价值；调整后的价值
-K4RQ{=>UZ adjustment 调整；修订；理算〔保险〕
"
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+bU(-yRy5o adjustment lag 调整过程的时间差距；调整时差
YTsn;3d]} adjustment mechanism 调整机制
V#Eq74ic adjustment of loss 亏损调整
aqgSr| adjustment process 调整过程；调整程序
[;+YO) adjustment range 调整幅度
EY(4 <;) administered exchange rate 受管制汇率
0jMrL\>C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$TiAJ}: administration expenses 行政费用
:a2?K 5 administration fee 手续费；行政费
0'",4=c#V administration in bankruptcy 破产管理
4`B:Mq&j administration order 遗产管理令
bcg)K`' N administrator 管理人；遗产管理人
uv4jbg}Z+3 administrator of the estate 遗产管理人
~ -x\E#( admission of debt 债项承认书
x8t1g,QA admission of proof 接纳债权证明
,;;~dfH m advance 放贷款项；垫付款项；预支款项；预付款项
&kGSxYDk% advance account 暂支帐目；预付款帐户
(;0]V+- advance compensation 预付补偿金
-)/>qFj ) advance from shareholder 股东垫款
iZF{9@ advance pending reimbursement 预支以待日后付还
w@R-@
G advanced economy 先进经济体系
W%x#p s5% advancement 预付；预付财产
ZO}*^ advances warrant 垫款令
5N K:94&JE advancing 贷出
z
Ey&%Ok adverse balance 逆差
9i@*\Ada adverse exchange 逆汇
~ i ,my31 advertisement addressed to shareholders 在报章刊登的致股东通告
&x}JC/u]fd advice for collection 托收通知书
E2l. advice of drawing 提款通知书；汇票通知书
08Gr advice of payment 付款通知
?Z"}RMM)8 Advisory Committee [Securities and Futures Commission]
wlJ_, wA 谘询委员会〔证券及期货事务监察委员会〕
GU9`;/ Advisory Committee on Diversification 经济多元化谘询委员会
2 q>4nN affidavit 誓章；遗产申报誓章
dpS affidavit of no receipt 述明无收款的誓章
wP'`!O[W affiliate 联号；联营公司；附属公司
`*B8IT) affiliated company 附属公司；联号；联营公司
BehV
:M affirmation [estate duty] 非宗教式宣誓〔遗产税〕
lB3X1e9 affordability 负担能力
D UeT African Development Bank [AfDB] 非洲开发银行
&yuerNK after-acquired property 事后取得的财产
Zs E8eD after-hours dealing 市后交易
7u; B[qH after-tax profit 税后盈利；税后利润；税后溢利
#HML=qK~ agency agreement 代理协议
;Ti?(n#M> agency expenses 代理机构的开支
`|4{|X*U. agency fee 代理费
K4~dEZ Agency Law 《代理法》
Sq ,x@ agent 代理人；承销人
.%o:kq@B agent of company 公司代理人
NGxuwHIQ8 agent's fee 代理人费；经纪费
8LOzL,Ah aggregate 总计；总数；总体数字
x!J L9 aggregate amount 总款额；总额
5|Uub , aggregate assets and liabilities 总体资产与负债
3N-(`[m{E aggregate at constant price 按固定价格计算的总体数字
mcvTz, ; = aggregate demand 总需求
|( KM 8 aggregate gross position 总持仓量
i Jcl0)| aggregate limit 总限额
rW6LMkt72 aggregate of salaries tax 合计薪俸税
QH; aJ(>$ aggregate performance 总体表现；总体业绩
jWQB~XQY aggregate supply 总体供应
cI H`,bR aggregate surplus 总盈余
MFVFr " aggregate total 整体总额
aLr^uce] aggregate value 总值；合计价值
i
):el= aggregated basis 合计基准
m{X;|-DK[ aggregated net chargeable income 合计应课税入息实额
W*
YfyM aggregation 合并计算；合计；总和
;YB8X&H$ aggregation of incomes of husband and wife 夫妇入息合并计算
r&#q=R},p aggregation of property 财产的总和
^T" A9uaG agio 差价；贴水
zx^)Qb/EL6 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》
IQ\`n| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
>DDQ7
l 《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》
$>+-=XMVB Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;9rQN3J$gn 《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》
k[][Md2Vh Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g&"Nr aQM9 《香港政府和大韩民国政府关于相互促进和保护投资协定》
TYp{n Wwi agreement for a settlement 授产协议
PUI.Un2C_ agreement for assignment 转让协议
GYj`-t agreement for sale 售卖协议；买卖协议
gpPktp2 agreement for sale and purchase 买卖协议
hPl;2r agreement for the payment of interest 支付利息协议
dK=BH=S2?X agreement for the repayment of money 还款协议
r`5;G4UI agreement of reinsurance 再保险协议
0 X@5W$x Agricultural Bank of China 中国农业银行
F"LT\7yjyG air passenger departure tax 飞机乘客离境税
Wd[XQZ< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
CN zK-,
airport tax 机场税
#SL/Jr
DZ alcohol duty 酒精税
9F3`hJZRy> alienation 让与；让渡；转让
r`lgK2r\ alimony 生活费；赡养费
sbg Rl% All Ordinaries Index [AOI] 所有普通股指数
8ciLzyrY* all risks 全险；综合险
+IS B" a All Sales Record for Stock Market 《股票市场成交报告》
Re=bJ|wo Allied Capital Resources Limited 新联财务有限公司
CnO$xE|{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x x%WIY:} allocation letter 拨款信件
r+> 9O allocation of fund 分配款项；预留款项
1~j.jv$ allocation of profit 利润分配；溢利分配
3p7*UVR" allocation warrant 拨款令
thOCzGJ$ allotment 分配；配股
p@P [pzxI allotment notice 股份配售通知；配股通知
c45Mv_ allotment of shares 股份分配
luV%_[F allowable 可获宽免；免税的
`toSU>: allowable business loss 可扣除的营业亏损
kG%<5Q H allowable expenses 可扣税的支出
4*'NpqC(_ allowance 免税额；津贴；备抵；准备金
H~
( I allowance for debts 债项的免税额
" <=^Sm allowance for depreciation by wear and tear 耗损折旧免税额
A:N!H_x allowance for funeral expenses 殡殓费的免税额
UF}fmDi allowance for inflation 为通货膨胀而预留的款项；通胀准备金
WS;3a}u allowance for repairs and outgoings 修葺及支出方面的免税额
a"~W1|JC" allowance to debtor 给债务人的津贴
z8A`BVqI alteration of capital 资本更改
l.C {Ar alternate trustee 候补受托人
O'(qeN<^w amalgamation 合并
W0R6<-
1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
i2y?CI ambit of charges 征税范围；收费范围
])e6\) amended valuation 经修订的估值
i`E]gJ$ American Commodities Exchange 美国商品交易所
F|V?Z American Express Bank Limited 美国运通银行
9 ) wjVk American Stock Exchange 美国证券交易所
kQ|}"Tw7 amortization 摊销
|s| RJA1 amount due from banks 存放银行同业的款项
X~lOFH;}q amount due from banks abroad 存放海外银行同业的款项
sW [42A amount due from holding companies 控股公司欠款
i3YAK$w;& amount due from local banks 存放本港银行同业的款项
aX0sy\Z]j amount due to banks 银行同业的存款
^E>}A amount due to banks abroad 海外银行同业的存款
O#9Q+BD amount due to holding companies 控股公司存款
jk) U~KGcg amount due to local banks 本港银行同业的存款
zS.7O'I<' amount due to outport banks 外埠银行同业的存款
ZWYwVAo amount for note issue 发行纸币的款额
d`^j\b>5( amount of bond 担保契据的款额
}P^{\SDX amount of consideration 代价款额
H.'_NCF&;L amount of contribution 供款数额
Lc+) #9*d amount of indebtedness 负债款额
iTD{ amount of principal of the loan 贷款本金额
=PXNg!B}D* amount of rates chargeable 应征差饷数额
N$p O] p amount of share capital 股本额
9 n$ $D; amount of sums assured 承保款额
I4u'b?*
je amount of variation 变动幅度
i; yz%Ug amount of vote 拨款数额
|`#[jHd amount payable 应付款额
yl|+D] amount receivable 应收款额
2f F )I& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)-[X^l
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Y ||!V ancillary risk 附属风险
xOP\ + ( annual account 周年帐目；周年帐目报表；年度决算；年结
tw^V?4[Miu annual accounting date 年结日期
r/8,4 :rh annual allowance 每年免税额；年积金；年度津贴；年津
t'~:me! annual balance 年度余额
0M pX.0 annual disposable income 每年可动用收入
v )BUt,A annual estimates 周年预算
I9B B<~4o annual fee 年费
%N>@( . annual general meeting 周年大会
r)ga{Nn,. annual growth rate 年增率；每年增长率
sd
Z=3) annual long-term supplement 长期个案每年补助金
obUh+9K annual pensionable emolument 可供计算退休金的年薪
?zxKk(J annual report 年报
8>
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M1VRc[
RRo annual return 周年报表；周年申报表；每年报税表格
S tn[M| Annual Return Rules 《周年报表规则》
=T;%R^@ annual review of consumer prices 每年消费物价回顾
^k~{6S, annual roll-forward basis 逐年延展方式
>pz/wTOi annual salary 年薪
-K+gr sb
g annual statement 年度报表；年度决算表
J>x)J}: ; Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
:N(L7&< annuitant 年金受益人
61CNEzQ annuity 年金
%J3#4gG^v annuity contract 年金合约
B7va#'ne4{ annuity on human life 人寿年金
_k
_F antecedent debt 先前的债项
k f^Wzp ante-dated cheque 倒填日期支票
E /Y.f anticipated expenditure 预期开支
wHdq :,0-! anticipated net profit 预期纯利
0W#.$X5 anticipated revenue 预期收入
W& 6ye anti-inflation measure 反通货膨胀措施
iQS?LksQX anti-inflationary stance 反通货膨胀立场
h (jg7R apparent deficit 表面赤字
%/s:G ) apparent financial solvency 表面偿债能力
Onby=Y
o6 apparent partner 表面合伙人
DH @*Oz- application for personal assessment 个人入息课税申请书
$
5 application of fund 资金应用
Z5_MSPm application to release as liquidator and to destruct the books of accounts and documents
>L)Xy q 申请免除清盘人职务及毁灭帐簿与文件
v||8Q\d appointed actuary 委任精算师
(eG#JVsm9 appointed auditor 委任核数师；委任审计师
[K%J t appointed trustee 委任的受托人
[JsQ/|=z appointer 委任人
lLo FM apportioned pro rata 按比例分摊
XgU]Ktl apportionment 分配；分摊
2= u5N[* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4d[:{/+Q apportionment formula 分摊方程式
h?fv:^vSi apportionment of estate duty 遗产税的分摊
H#G'q_uHH appraisal 估价；评估
PJ9JRG7j appreciable growth 可观增长
H?M8j] R-) appreciable impact 显着影响
r's4-\ appreciable increase 可观增长
7RTp+FC] appreciation 增值；升值
dAohj
QH: appreciation against other currencies 相对其他货币升值
( 8k3z` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
> lN{FJ appreciation tax 增值税
r!#NFek} appropriation 拨款；拨用；拨付
Qq^>7OU>Co appropriation account 拨款帐目
m`E8 g VC Appropriation Bill 拨款法案
]@>bz appropriation-in-aid system 补助拨款办法
]`] m41+w approved assets 核准资产
c D]{ Nn approved basket stock 认可一篮子证券
L@9 "6& approved budget 核准预算
bZ:w_z[3= approved charitable donation 认可慈善捐款
ZN',=&;n' approved charitable institution 认可慈善机构
5H`k$[3V approved currency 核准货币；认可货币
? ZE1>L7e approved estimates 核准预算
8x [q[ approved estimates of expenditure 核准开支预算
$UgM7V$ approved overseas insurer 核准海外保险人
zd"o #(sv approved overseas trust company 核准海外信托公司
~{oM&I|d8 approved pooled investment fund 核准汇集投资基金
G) i V approved provident fund scheme 认可公积金计划
"VB-=. A approved provision 核准拨款
:8jHN_u approved redeemable share 核准可赎回股份
_K8ob8)m approved regional stock 认可地区性证券
{}{|trr-E approved retirement scheme 认可退休金计划
oF)+f4 approved subordinated loan 核准附属贷款
/ IAK'/ arbitrage 套戥；套汇；套利
{ ~FYiX arbitrageur 套戥者；套汇者
gey`HhZp) arbitrary amount 临时款项
s 3Y
\,9\ arrangement 措施；安排；协定
|'b=xeH.^< arrears 欠款
jW"C: {Ol; arrears of pay 欠付薪酬
NA !;#! arrears of revenue 逾期未收税款；逾期未收的帐项
D 0\
articles of association 组织章程；组织细则；组织章程细则
jo0p/5; Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"PLZZL$+ ascertainment of profit 确定利润
-@<k)hWr "Asia Clear" “亚洲结算系统”
0:Ak 4L6 k Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Hq< Vk.Nk Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
SPn0D9 b] Asian Development Fund [ADF] 亚洲发展基金
g_5:o
3s Asian dollar bond 亚洲美元债券
}"2
0: Asian dollar market 亚洲美元市场
\<]nv}1O Asian dollar rate 亚洲美元利率
hA/K>Z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
sGc4^Z%l? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
n\ZDI+X asked price 沽盘；喊价；索价；卖方报价
r8}GiP0| assessable income 应评税入息
RWz^
MV5K assessable loss 应评税亏损
*GTCV xu assessable profit 应评税利润
v.c2(w/P assessable value 应评税值
} | (KI assessed profit 估定利润
K Ps 5? X assessed value 经评估价值
jx+%X\zokA assessment 评税；评定；估价；评税单
$:t;WXc.< assessment number 评税编号；估价编号
Nq"/:3@4 assessment of additional tax 补加税评税
xW#r)aN]p assessment of performance 业绩评估；实绩评价
2_R' Kl![ Assessor 评税主任
N? ky2wG asset price bubbles 资产价格泡沫
q;InFV3rv asset-backed securities 具资产保证的证券
wBA[L}
assets accretion 资产增值
vn KKK. E assets and liabilities 资产与负债
;sS N assets betterment statement 资产递增表；资产改进表
YJ_LD6PL9 assets lending 实物放款；有抵押贷款
"fL:scq@0 assets of the company passing on the death 死者去世时转移的公司资产
th2 a'y=0 assets pledged as security for liabilities 用作负债抵押的资产
ZH~ T'Bg assets portfolio 资产投资组合
d/j$_NQ &! assets price 资产价格
qR- -lvO assets quality 资产质素
7fgA)dU:K assets realization 资产变现
wMT?p/9Blm assets refinancing arrangement 资产再集资安排
OGzth$7A assets securitization 资产证券化
uy9k^4Cqa assets situated outside Hong Kong 在香港以外地方的资产
Yvcd (2 assets stripping 削减资产；拆卖资产
U(3{6^>Gc assets value 资产值
GBGGV#_q'} assignee 承让人
?Xx,[Z& assignment 转让；转让书；转让契
HUfH/x3zj] assignment of interest 权益转让
bYYyXM assignment of letters patent and trade mark 专利证书及商标转让
wh<+.Zp assignment of property 物业转让；物业转让书
R]0awV1b assignment right 转让权
e3y BB*@ assignor 转让人
w<lHY=z E associate 有联系的人；有关连人士；相联者；合伙人；联系人
<9@I5 0; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4Sf v associate member 附属会员
$,bLK|<hi associated body corporate 相联法人团体
p%jl-CC1 associated company 相联公司；联属公司
7^ A;.x associated corporation 相联法团
Bq#?g@V Association of Chartered Certified Accountants [ACCA] [United Kingdom]
weEmUw Z 公认会计师公会〔英国〕
rL w,? Association of Futures Exchange Brokers 香港期货经纪协会
NU-({dGK} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ik=~`3Zp0 association of underwriters 承保人组织
S ])Ap'E assumption of control 接管
D ?1$I0 = assurance 担保；保险；转易；转易书
xVao3+r assurance of interest 权益的转易
`i< ;5s!rX at 19XX price 按一九ＸＸ年价格计算
j{C+`~O at a discount 按赔价计算；按贴水价格计算；打折扣
?H#]+SpOcv at a premium 按溢价计算；按升水价格计算
4/e-E^ at call 通知付款；按通知
;3 s_#L at constant market price 按固定市价计算
L
5J=+ k, at constant price 按固定价格计算
=cs; avtL at cost 按成本计算
)Fe-C at current market price 按当时市价计算；按现时市价计算
F0t!k> at current price 按当时价格计算；按现时价格计算
!?`5r)K at factor cost 按要素成本计算；按生产要素成本计算
yS _,lS at money-of-the-day price 按付款当日价格计算
cE
'`W7&A at or better 按指定或较佳价位〔买卖指令〕
co r?# at par 按面值计算；平价
> nDx)!I at sight 见票即付
^,]'Ut at the close 按收市盘
}nvH E o at the opening 按开市盘
,[7 1,zs attestation 见证；见证条款
)2C_6eR at-the-money option 平价期权
<.s=)}'`P attorney 受权人；受托代表人
RMMx6L|-: attornment 新拥有人承认书
{'4h.PB+r attributable profit 可归属利润
J@5 4B attributable share value 可归属股份价值
,3Y~ #{,i Auckland Stock Exchange 奥克兰证券交易所
u.YPb @ auction 拍卖
g4cmYg3 auctioneer 拍卖商
*z!!zRh3x audit 审计；核数
!j#Z48=& Audit Commission 审计署
-9Wx;u4]o Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
u>Z; /kr 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〕
QK DY:1] audit review 帐目审查
o>mZ$ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
kz\
D-b audited account 审计帐目；经审计的帐目
j(F&*aH78 audited annual account 经审计的周年帐目
Yv\.QrxPm audited balance sheet 经审计的资产负债表
a wQ f $ auditor 核数师；核数主任；审计师
.?UK`O2Q auditor's certificate 核数师证明书；审计师证明书
vE0Ty9OH"] auditor's report 核数师报告；审计师报告
m=b~Wf39 Aussie bond 澳元债券
3<LG~HWST austerity budget 紧缩预算
IT5AB?bxH Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6?b 9~xRW Australia All Ordinaries Index 澳洲所有普通股票指数
X[\b!<C Australian Dollar [AUD] 澳元
jbcJ\2 Australian Options Market 澳大利亚期权市场
-h%;L5oJ2, Australian Securities Commission 澳洲证券事务监察委员会
*|h-iA+9 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
zA=gDuy3@ Australian Stock Exchange 澳大利亚证券交易所
Qctm"g| Austrian Schilling [ATS] 奥地利先令
{y0#(8-& authentication 认证；鉴证
p:U9#(v) authority to purchase 委托购买证；委购书
2siUpmX authorization 认可；核准；授权；授权书
Gnop authorization by direction 指示授权
!:PF |dZ authorization by instruction 指令授权
FVNxjMm, authorization by warrant 令状授权
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[mp%Q authorization of unit trust 单位信托的认可
Y [k%<f authorized agent 指定代理人
4vq,W_n.hQ authorized capital 法定资本
xwh H_[ authorized clerk 出市员
SV}q8z\ authorized dealer 认可交易商
rC
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authorized financial institution 认可财务机构
r e.chQ6 authorized fund 认可基金
Nlemb:'eP3 authorized fund house 获授权的基金公司；认可基金公司
3 &.?9 authorized institution 认可机构
mE^mQ [Dk authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6 "U&i9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[h SE^
m authorized insurer 获授权保险人；获认可承保人
S'#KP zy. authorized investment 特准投资项目
ye=*m authorized person 获授权人
0 {#c authorized representative 获授权代表
"vQ$RW
- authorized share capital 法定股本
0|E!e automated quotation system 自动报价系统
N>!RKf:ir Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"PK\;#[W| 自动交易系统〔香港期货交易所有限公司〕
NXb_hF automatic adjustment mechanism 自动调整机制
/(
% Q automatic adjustment system 自动调整系统
_\waA^ F Automatic Clearing House 自动票据交换所
0i/l2&x*k] automatic exchange rates accumulation system 自动化汇率累集系统
??0C"8:[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vY0C(jK automatic teller machine [ATM] 自动柜员机
mJe;BU"y] autopay 自动转帐
/{Ks i+q available assets 可用资产
.q$HL t available fiscal reserve 现存财政储备
Jy?s'tc available profit 可用利润
K-(k6<h Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,6:ya8vB average 平均；平均数；海损
n=!]!'h\: average basic salary 平均基本薪金
flDe*F^ average consumer expenditure 平均消费开支；一般消费开支
#D~at gR average cost 平均成本
@ de_|*c average cost of land production 增辟土地平均成本
$BKGPGmh average daily turnover 平均每日成交额
3qU#Rg
; 7 average daily wage rate 平均每日工资率
q'~ ?azg: average expenditure pattern 平均开支模式
H~UxVQLPp average growth rate 平均增长率
Njsz= average net fixed assets 固定资产平均净值
Tn2 nd average of relatives 相对价格平均数
>fRI^Q , average price 平均价格
Q/&H 3N average propensity to consume 平均消费倾向；一般消费倾向
sN0S~}F+ average propensity to save 平均储蓄倾向；一般储蓄倾向
N)|mA)S) average rate 平均率
L1ZhH3}X average revenue 平均收入；平均收益
yo]!Zn average stock 平均库存；平均存货
EEFM1asJf average yearly rent 平均年租
E/z^~;KA avoidance of double taxation 避免双重课税
~H!s{$.5 avoidance of tax 避税
