A:
U&i#cF A share Ａ股；甲类股份
S B~opN abatement of tax 减税；减扣免税额
tD*k
ABN AMRO Bank N.V. 荷兰银行
)T6:@n^]h above-the-line expenditure 线上项目支出；经常预算支出
qt(4?_J above-the-line receipt 线上项目收入；经常预算收入
uK] -m ABSA Asia Limited 南非联合亚洲有限公司
5dG fO:Dy_ absolute change 绝对数值变更
<2d)4@B= absolute expenditure 实际开支
#{*5rKiL absolute guideline figure 绝对准则数字
5 ,-g^o7 absolute interest 绝对权益
)DmydyQ' absolute order of discharge 绝对破产解除令
CBO*2?]s absolute profit margin 绝对利润幅度
", l6-<s absolute value 实值；绝对值
! Q WNHL absolutely vested interest 绝对既得权益
=+LIGHIt absorbed cost 已吸收成本；已分摊成本
_Pno9| absorption 吸收；分摊；合并
xax[# Vl4 absorption rate 吸收率；摊配率；分摊率
3-btaG'P ACB Finance Limited 亚洲商业财务有限公司
ic5af"/(\ acceptable form of reciprocity 合理的互惠条件
uh2 F r acceptable rate 适当利率；适当汇率
L3 w.<h acceptance agreement 承兑协议
JH| D acceptance for honour 参加承兑
W[ I$([ acceptor 承兑人；接受人；受票人
i=L 86Ks acceptor for honour 参加承兑人
p5jR;nOZ%l accident insurance 意外保险
j!@T@
8J Accident Insurance Association of Hong Kong 香港意外保险公会
)RN3Oz@H accident insurance scheme 意外保险计划
[[HCP8Wk accident year basis 意外年度基准
fF(AvMsO accommodation 通融；贷款
]
)iP?2{ accommodation bill 通融票据；空头票据
~5&B#Sm[ G accommodation party 汇票代发人
#K0/ >W account balance 帐户余额；帐户结余
)w~1VcnJEp account book 帐簿
tA^+RO4 account collected in advance 预收款项
X{Fr account current book 往来帐簿
o{>4PZ}=g account of after-acquired property 事后取得的财产报告
X1d{7H8A2 account of defaulter 拖欠帐目
5kGQf account payable 应付帐款
w[F})u]E account payee only [A/C payee only] 只可转帐；存入收款人帐户
(a0(ZOKH account receivable 应收帐款
Mk~U/oq account receivable report 应收帐款报表
e]nP7TIU account statement 结单；帐单；会计财务报表
oKYa ? account title 帐户名称；会计科目
8o[gzW:Q)U accountant's report 会计师报告
`v@Z|rv, Accountant's Report Rules 会计师报告规则
|fywqQFq accounting and auditing procedure 会计与审计程序；会计与核数程序
bfpeK>T Accounting Arrangements 《会计安排》
3b\s;! accounting basis 会计基础
;e*okY M accounting by Official Receiver 破产管理署署长呈交的帐目
c&1_lI,tH Accounting Circular 《会计通告》
(V&8
WN accounting class 会计类别
A1F$//a accounting date 记帐日期；会计结算日期
Dt<MEpbur accounting for money 款项核算
$ K+| bb Accounting Officer 会计主任
YzQ(\._s accounting period 会计报告期；会计期
K>vl o/#! accounting policy 会计政策；会计方针
L*dGo,oN accounting practice 会计惯例
@Co6$< accounting principle 会计准则
$3B%4 #s accounting record 会计记录
OwEV $Q accounting report 会计报告
%f'=9pit Accounting Services Branch [Treasury] 会计事务部〔库务署〕
epKr6
xq Accounting Society of China 中国会计学会
@sG*u >
accounting statement 会计报表
t{ yj`Vg accounting system 会计制度；会计系统
+pq)
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z6 }p4 accounting treatment 会计处理
Vpp$yM& ? accounting year 会计年度
dH.Fb/7f accretion 增值；添加
w_o+;B |I accrual 应计项目；应累算数目
b l&9 O accrual basis 应计制；权责发生制
hxj\ accrual basis accounting 应计制会计；权责发生制会计
45n.%*, accrue 应累算；应计
)5n0P
Zi accrued benefit 应累算利益
\9@}0}%` accrued charges 应计费用
}cI-]|)|2 accrued cumulative preference share dividend 应累算的累积优先股股息
?mM:oQH+> accrued expenses 应累算费用
X3 1%T" accrued interest payable 应付利息；应计未付利息
H> D sAHS accrued interest receivable 应收利息；应计未收利息
p[o]ouTcS accrued right 累算权益
T 59FRX accruing profit 应累算的利润
eI:x4K,# accumulated fiscal reserve 累积财政储备
nTc#I~\ accumulated profit 累积利润；滚存溢利
-~aG_Bp!($ accumulated reserve 累积储备
cWyf04-? accumulation of surplus income 累积收益盈余
WMnSkO acquired assets 既得资产
W!T[
^+ acquisition 收购；购置；取得
s-5 #P,Lw acquisition cost 购置成本
r>! @Z2%s acquisition expenses 购置费用
9(qoME}>= acquisition of 100% interest 收购全部股权
ftc LP acquisition of control 取得控制权
q+4dHS)x acquisition of fixed assets 购置固定资产
5x| $q kI acquisition of shell “买壳”
p#Po? acquisition price 收购价
Q! 3-P act of God 天灾
/s%-c!o^ acting partner 执事合伙人
)X," NJG active market 买卖活跃的市场；交投畅旺的市场；旺市
"=K3sk active partner 积极参与的合伙人
Ym "^ Ds} active trading 交投活跃
]hy@5Jyh actual circulation 实际流通
Du
+_dr^4 actual cost 实际成本
Z 2@e~&L actual expenditure 实际开支；实际支出
f d #QCs actual income 实际入息；实际收入；实际收益
'hPW#*#W< actual market 现货市场
g]JRAM actual price 现货价；实际价格
GFE3 p actual profit 实际利润
GOGS"q actual quotation 实盘；实际价位；实际报价
Tc!n@!RA| actual year basis 按实际年度计算
*~4<CP+"0 actuals 实货
o/
51 RH actuarial investigation 精算调查
A V|:v3 actuarial principle 精算原则
yPT o,,ca= actuarial report 精算师报告
5D=U.UdR Actuarial Society of Hong Kong 香港精算学会
{`k&Q +gY actuarial valuation 精算师估值
d& L actuary 精算师
(=WbLNB S ad referendum agreement 暂定协议；有待覆核的协定
S&-F(#CF^ ad valorem duty 从价税；按值征税
;7EeR M* ad valorem duty system 从价税制
w2V:x[ ad valorem fee 从价费
$<XQv $YS ad valorem tariff 从价关税
|A ,.mOT additional allowance 额外免税额
Jw}&[ additional amount for unexpired risk 未过期风险的额外款额
`KLr!<i() additional assessable profit 补加应评税利润
nC
!NZ additional assessment 补加评税
fj['M6+wd additional commitment 额外承担
Cq 7 uy additional commitment vote 额外承担拨款
\2[tM/+Bs additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-dF (_ %C additional dependent parent allowance 供养父母额外免税额
p
%.Adxx additional provision 额外拨款
g$mMH additional stamp duty 附加印花税
*2N0r2t& additional tax 补加税罚款；补加税款
"M+I $*] Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^b~ZOg[p adjudged bankrupt 被裁定破产
)(yaX adjudicated bankrupt 裁定破产人
cZ
!$XXA` adjudication fee 裁定费；评定印花税额手续费；评估契据费
_1O .{O adjudication of bankruptcy 裁定破产；宣告破产
">_|!B&wb^ adjudication of insolvency 裁定无力偿还债务
^K: :g) adjusted actual 经调整的实数；调整后的实数
} ,}g](!m adjusted current assets 经调整的流动资产；调整后的流动资产
T` j {2 adjusted figure 经调整的数字；调整后的数额
M6 quPj adjusted liabilities 经调整的负债；调整后的负债
LttA8hf5q? adjusted loss 经调整的亏损；调整后的亏损
8 -H:5E 4Y 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
+A1*e+/b\ adjusted profit 经调整的利润；调整后的利润
S&y${f adjusted surplus 经调整的盈余额；调整后的盈余额
b;*' j9ly adjusted value 经调整的价值；调整后的价值
R>~I8k9mM adjustment 调整；修订；理算〔保险〕
~.J*_0~Ze adjustment centre 调剂中心
uV hzJu. adjustment lag 调整过程的时间差距；调整时差
tI^[|@, adjustment mechanism 调整机制
dT&u}o3X adjustment of loss 亏损调整
"Xwsu8~ adjustment process 调整过程；调整程序
i"Hc( lg adjustment range 调整幅度
A7XA?>~+| administered exchange rate 受管制汇率
(Rr C<5" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D+
.vg?8 administration expenses 行政费用
5]CaWFSmT administration fee 手续费；行政费
3LJ\y administration in bankruptcy 破产管理
? G7*^y&Q administration order 遗产管理令
@c"s6h& administrator 管理人；遗产管理人
c;(Fz^&_ administrator of the estate 遗产管理人
5kWzD'!^ admission of debt 债项承认书
M& q ~e@P admission of proof 接纳债权证明
@].!}tz advance 放贷款项；垫付款项；预支款项；预付款项
@p/"]zf advance account 暂支帐目；预付款帐户
k#~oagW_Gw advance compensation 预付补偿金
AY"wEyNU advance from shareholder 股东垫款
sU R5Q/Q advance pending reimbursement 预支以待日后付还
FqG MHM\J advanced economy 先进经济体系
)M Tf advancement 预付；预付财产
w8 N1-D42 advances warrant 垫款令
Y `$\o advancing 贷出
LfU? 1:Du adverse balance 逆差
qe?Ns+j<d adverse exchange 逆汇
I` j G advertisement addressed to shareholders 在报章刊登的致股东通告
iqB%sIP advice for collection 托收通知书
tQxxm= > advice of drawing 提款通知书；汇票通知书
$_eJ@L# advice of payment 付款通知
S= `$w Advisory Committee [Securities and Futures Commission]
Ma(Q~G
. 谘询委员会〔证券及期货事务监察委员会〕
91yYR* Advisory Committee on Diversification 经济多元化谘询委员会
"|Y y "iB[ affidavit 誓章；遗产申报誓章
sredL#]BA affidavit of no receipt 述明无收款的誓章
Ay^P #\VZ affiliate 联号；联营公司；附属公司
MT)q?NcG affiliated company 附属公司；联号；联营公司
,Csjb1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
P*%P"g affordability 负担能力
c=?6`m,"M African Development Bank [AfDB] 非洲开发银行
i| ,}y`C# after-acquired property 事后取得的财产
vF~q ".imC after-hours dealing 市后交易
4s'%BM-r- after-tax profit 税后盈利；税后利润；税后溢利
L:?Ew9Lf agency agreement 代理协议
/[/{m ] agency expenses 代理机构的开支
*}Gys/\!S agency fee 代理费
rK}sQ4z= Agency Law 《代理法》
UA]T7r@ agent 代理人；承销人
1=9GV+`n agent of company 公司代理人
}hm_Ws agent's fee 代理人费；经纪费
5 b,|6 aggregate 总计；总数；总体数字
ypemp=+(r aggregate amount 总款额；总额
-`z%<)!Y aggregate assets and liabilities 总体资产与负债
>o`+j$j aggregate at constant price 按固定价格计算的总体数字
U H+#Nel+! aggregate demand 总需求
L} )*ck aggregate gross position 总持仓量
x;} 25A| aggregate limit 总限额
_(~ E8g aggregate of salaries tax 合计薪俸税
U m Mu|` aggregate performance 总体表现；总体业绩
*V +,X aggregate supply 总体供应
xC 0y2+)| aggregate surplus 总盈余
ea`6J aggregate total 整体总额
,z`D}< 3 aggregate value 总值；合计价值
kSCpr0c aggregated basis 合计基准
&%)F5PT aggregated net chargeable income 合计应课税入息实额
vd$>nJ" aggregation 合并计算；合计；总和
4m=0e aggregation of incomes of husband and wife 夫妇入息合并计算
B`3z(a92S aggregation of property 财产的总和
M0) 0~#?.D agio 差价；贴水
2>9.. c 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》
GiK,+M"d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
8 I#^qr5 《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》
&m9= q|;m Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BXxJra/V 《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》
xb9^Wv V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(Nd)$Oq[4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
K)[\IJJM agreement for a settlement 授产协议
" s_S!;w@ agreement for assignment 转让协议
<HS{A$] agreement for sale 售卖协议；买卖协议
=`N 0 agreement for sale and purchase 买卖协议
mF4OLG 3L0 agreement for the payment of interest 支付利息协议
)$a6l8
agreement for the repayment of money 还款协议
E KN<KnU% agreement of reinsurance 再保险协议
K&gE4;> Agricultural Bank of China 中国农业银行
QR~4F e air passenger departure tax 飞机乘客离境税
T/%Y_.NtU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,VUOsNN4\ airport tax 机场税
KIWHn_ : alcohol duty 酒精税
%Q.M& U alienation 让与；让渡；转让
RF
-c`C alimony 生活费；赡养费
#SI] ^T| All Ordinaries Index [AOI] 所有普通股指数
2VX9FDrnk all risks 全险；综合险
60e{]}Z All Sales Record for Stock Market 《股票市场成交报告》
gX n `! Allied Capital Resources Limited 新联财务有限公司
gQu!(7WLI all-items index [Consumer Price Index] 总指数〔消费物价指数〕
K$: btWSm allocation letter 拨款信件
t@+e#3P! allocation of fund 分配款项；预留款项
M _cm,|FF allocation of profit 利润分配；溢利分配
"fSaM&@[B allocation warrant 拨款令
U;u 4ey allotment 分配；配股
#(a ;w allotment notice 股份配售通知；配股通知
K9VP@[zbJ allotment of shares 股份分配
yiH;fK +x allowable 可获宽免；免税的
v/ $<#2| allowable business loss 可扣除的营业亏损
86?~ N allowable expenses 可扣税的支出
i*&b@.7N allowance 免税额；津贴；备抵；准备金
R `ob;>[Q allowance for debts 债项的免税额
|\|
v%`r2 allowance for depreciation by wear and tear 耗损折旧免税额
>lek@euqw allowance for funeral expenses 殡殓费的免税额
$`vXI%|. allowance for inflation 为通货膨胀而预留的款项；通胀准备金
zA$ f$J7\^ allowance for repairs and outgoings 修葺及支出方面的免税额
<1x u&Z7 allowance to debtor 给债务人的津贴
[x`),3qD alteration of capital 资本更改
Wap\J7NY alternate trustee 候补受托人
P-yVc2YH amalgamation 合并
P9S)7&+DL ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!Bg^-F:N ambit of charges 征税范围；收费范围
ka(3ONbG amended valuation 经修订的估值
KRP6b:+4L American Commodities Exchange 美国商品交易所
]1 h9:PF American Express Bank Limited 美国运通银行
sdd%u~4,X American Stock Exchange 美国证券交易所
m? 4HVv amortization 摊销
'b >3:& amount due from banks 存放银行同业的款项
W! =ur,F+ amount due from banks abroad 存放海外银行同业的款项
5R Y-.c4} amount due from holding companies 控股公司欠款
Ar_ Yl| a amount due from local banks 存放本港银行同业的款项
0dD.xuor amount due to banks 银行同业的存款
(58r9WhS amount due to banks abroad 海外银行同业的存款
zpNt[F?~1 amount due to holding companies 控股公司存款
GQjU="+ amount due to local banks 本港银行同业的存款
l6MBnvi amount due to outport banks 外埠银行同业的存款
LJ z6)kz amount for note issue 发行纸币的款额
tm_\( amount of bond 担保契据的款额
Aaz:C5dtU amount of consideration 代价款额
6aWnj*dF amount of contribution 供款数额
Dw TVoCC amount of indebtedness 负债款额
sYk#XNH amount of principal of the loan 贷款本金额
lx ~C{tl2 amount of rates chargeable 应征差饷数额
tTt}=hQpgX amount of share capital 股本额
0juP"v$C> amount of sums assured 承保款额
jG#e% `' amount of variation 变动幅度
D_`~$QB`, amount of vote 拨款数额
Kz]\o"K amount payable 应付款额
3_{rXtT)' amount receivable 应收款额
7Fzr\& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yhnPS4DC analysis 分析
PHH,vO[eO ancillary risk 附属风险
^7*zi_Q annual account 周年帐目；周年帐目报表；年度决算；年结
{aU|BdATI annual accounting date 年结日期
OU?.}qc<wE annual allowance 每年免税额；年积金；年度津贴；年津
UzV78^:,iD annual balance 年度余额
>LVGNicQ annual disposable income 每年可动用收入
JM*!(\Y annual estimates 周年预算
*
COC& annual fee 年费
<?Z]h]C^o annual general meeting 周年大会
4i"fHVp8 annual growth rate 年增率；每年增长率
%9L+ Q1o annual long-term supplement 长期个案每年补助金
N{a=CaYi+ annual pensionable emolument 可供计算退休金的年薪
_]0<G8|Rv annual report 年报
fzN?X= Annual Report on the Consumer Price Index 《消费物价指数年报》
O6\c1 ha annual return 周年报表；周年申报表；每年报税表格
&hM7y7 Annual Return Rules 《周年报表规则》
+Je%8jH annual review of consumer prices 每年消费物价回顾
Vw&# Lo annual roll-forward basis 逐年延展方式
m,rkKh XP annual salary 年薪
L3*HgkQQ annual statement 年度报表；年度决算表
pMf
?'l 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
^--8
cLB
n annuitant 年金受益人
8 rLhOA annuity 年金
*(Z\ "o! annuity contract 年金合约
!2.eJ)G annuity on human life 人寿年金
!~xlze antecedent debt 先前的债项
`2M*?.vk ante-dated cheque 倒填日期支票
' sa>G anticipated expenditure 预期开支
{_Fh3gjb/ anticipated net profit 预期纯利
K d{o/R anticipated revenue 预期收入
7gRR/&ZK anti-inflation measure 反通货膨胀措施
qv<^%7gq anti-inflationary stance 反通货膨胀立场
E!=Iz5 apparent deficit 表面赤字
c1
j@*6B apparent financial solvency 表面偿债能力
l,UOP[j apparent partner 表面合伙人
q7I(x_y / application for personal assessment 个人入息课税申请书
okO\A^F application of fund 资金应用
;Q q7@(2y application to release as liquidator and to destruct the books of accounts and documents
\GZ|fmYn 申请免除清盘人职务及毁灭帐簿与文件
6$H`wDh#(& appointed actuary 委任精算师
64 Tb,AL_ appointed auditor 委任核数师；委任审计师
-U|Z9sia appointed trustee 委任的受托人
xZVZYvC,t appointer 委任人
_SMi`ie# apportioned pro rata 按比例分摊
;"8BbF. apportionment 分配；分摊
~G. MaSm Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
v]T?xo~@' apportionment formula 分摊方程式
*Xh#W7,< apportionment of estate duty 遗产税的分摊
E,Xl8rC appraisal 估价；评估
=JxEM7r appreciable growth 可观增长
&%u m#XE appreciable impact 显着影响
p ^9o*k`u appreciable increase 可观增长
4P #4R B appreciation 增值；升值
# ] ;ulDq appreciation against other currencies 相对其他货币升值
8T Tj<T!N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
i9T<(sdK+ appreciation tax 增值税
6NSSuK3 appropriation 拨款；拨用；拨付
u~~ ~@p appropriation account 拨款帐目
. "7-f]! Appropriation Bill 拨款法案
0-/@-qV\ appropriation-in-aid system 补助拨款办法
0IBQ E approved assets 核准资产
Q`Rn,kCVy approved basket stock 认可一篮子证券
imB/P M approved budget 核准预算
s|X_:3\x approved charitable donation 认可慈善捐款
J7t) H_S{ approved charitable institution 认可慈善机构
"Jdi> {o8 approved currency 核准货币；认可货币
cg9*+] rc approved estimates 核准预算
zjzEmX approved estimates of expenditure 核准开支预算
3ug~m-_ approved overseas insurer 核准海外保险人
i(V approved overseas trust company 核准海外信托公司
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0`?K approved pooled investment fund 核准汇集投资基金
F)@zo/u5 L approved provident fund scheme 认可公积金计划
({D>(xN approved provision 核准拨款
<;cch6Z approved redeemable share 核准可赎回股份
q Ll4t/p approved regional stock 认可地区性证券
+fq\K] approved retirement scheme 认可退休金计划
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+ \{V2 approved subordinated loan 核准附属贷款
XEN-V-Z%* arbitrage 套戥；套汇；套利
A$L:, b( arbitrageur 套戥者；套汇者
:Y4Sdj arbitrary amount 临时款项
?~cO\(TY[" arrangement 措施；安排；协定
Yu9VtC1 arrears 欠款
Hr T@Df arrears of pay 欠付薪酬
GH&5m44 arrears of revenue 逾期未收税款；逾期未收的帐项
jc@=
b:r= articles of association 组织章程；组织细则；组织章程细则
I*/: rb Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
v ?n# C ascertainment of profit 确定利润
`, 4YPjk^ "Asia Clear" “亚洲结算系统”
w{]B)>! 1W Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g4;|u K; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
; ZkY[5 Asian Development Fund [ADF] 亚洲发展基金
>t.PU.OM Asian dollar bond 亚洲美元债券
,mz7!c9H^a Asian dollar market 亚洲美元市场
$>Ow<! c Asian dollar rate 亚洲美元利率
1f?F uw Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
UF@. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:`0,f ?cE asked price 沽盘；喊价；索价；卖方报价
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kwhZ/ x assessable income 应评税入息
lLK||2d assessable loss 应评税亏损
i .7$~} assessable profit 应评税利润
$"#M:V @ assessable value 应评税值
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~O oo assessed profit 估定利润
D%=&euB assessed value 经评估价值
0BAZWm assessment 评税；评定；估价；评税单
QD1&"T<.d. assessment number 评税编号；估价编号
n Fro#qx assessment of additional tax 补加税评税
-x?|[ +% assessment of performance 业绩评估；实绩评价
jP<6Q|5F Assessor 评税主任
?*<1B asset price bubbles 资产价格泡沫
5r;)Ppo asset-backed securities 具资产保证的证券
CurU6x1 assets accretion 资产增值
/Wdrpv-%,1 assets and liabilities 资产与负债
) 5Cqyp~P assets betterment statement 资产递增表；资产改进表
0t*PQ% assets lending 实物放款；有抵押贷款
ZY;g)`E1 assets of the company passing on the death 死者去世时转移的公司资产
s"8z q ;) assets pledged as security for liabilities 用作负债抵押的资产
YYvX@f assets portfolio 资产投资组合
j T;'T$ assets price 资产价格
UY:Be8C A assets quality 资产质素
UA#=K+2 assets realization 资产变现
f,BJb+0 assets refinancing arrangement 资产再集资安排
B E#pHg assets securitization 资产证券化
j}8^gz] assets situated outside Hong Kong 在香港以外地方的资产
2"o <>d assets stripping 削减资产；拆卖资产
=s S= assets value 资产值
5F :\U assignee 承让人
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]g{2w assignment 转让；转让书；转让契
c 3\p@} assignment of interest 权益转让
(8em 5 assignment of letters patent and trade mark 专利证书及商标转让
cc"<H}g>` assignment of property 物业转让；物业转让书
b}N \h<\G assignment right 转让权
J.0&gP V assignor 转让人
^Je *k)COn associate 有联系的人；有关连人士；相联者；合伙人；联系人
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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
cL"Ral-qB associate member 附属会员
ZV07;`I associated body corporate 相联法人团体
QKoJxjR=^ associated company 相联公司；联属公司
q z!^<
M associated corporation 相联法团
-3XnUGK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4@-Wp] 公认会计师公会〔英国〕
x+1-^XvK Association of Futures Exchange Brokers 香港期货经纪协会
*Ym+xu_5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&(20*Vn,O association of underwriters 承保人组织
Qk^ } assumption of control 接管
^;Yjs.bI`F assurance 担保；保险；转易；转易书
g
G|4+' t assurance of interest 权益的转易
TQ5kT ?/{ at 19XX price 按一九ＸＸ年价格计算
=e6!U5
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<*p at a premium 按溢价计算；按升水价格计算
14y>~~3C4 at call 通知付款；按通知
X d&oERJj at constant market price 按固定市价计算
B^x}=Z 4 at constant price 按固定价格计算
&2W`dEv]? at cost 按成本计算
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J j at current market price 按当时市价计算；按现时市价计算
NV`7VYU at current price 按当时价格计算；按现时价格计算
r \}
O{ZO at factor cost 按要素成本计算；按生产要素成本计算
cP0(Q+i7 at money-of-the-day price 按付款当日价格计算
E Fs\zWF at or better 按指定或较佳价位〔买卖指令〕
k:1|Z+CJ at par 按面值计算；平价
w1= f\ at sight 见票即付
V#+J4 at the close 按收市盘
0fR?zT? at the opening 按开市盘
1qwJPM attestation 见证；见证条款
dwm>! h at-the-money option 平价期权
lq2 7^K attorney 受权人；受托代表人
P;e@ <O attornment 新拥有人承认书
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attributable profit 可归属利润
QFEc?sEe attributable share value 可归属股份价值
SxM5'KQ Auckland Stock Exchange 奥克兰证券交易所
x
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auction 拍卖
Zor Q2> auctioneer 拍卖商
)/t= g audit 审计；核数
jL~. =QD Audit Commission 审计署
"ScY'< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1ka58_^ 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〕
6^nxw>- audit review 帐目审查
0ac'<;9]zP Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Y -*]6:{E audited account 审计帐目；经审计的帐目
DQ_ pLXCC audited annual account 经审计的周年帐目
XN'<H(G audited balance sheet 经审计的资产负债表
U6_GEBz~y auditor 核数师；核数主任；审计师
:D=y<n;S+ auditor's certificate 核数师证明书；审计师证明书
yrR,7v J auditor's report 核数师报告；审计师报告
h/#s\>)T Aussie bond 澳元债券
b#_ u.vP austerity budget 紧缩预算
%>:d5"&Lbs Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0S>U_#- Australia All Ordinaries Index 澳洲所有普通股票指数
T@DT|lTI Australian Dollar [AUD] 澳元
\H.1I=< Australian Options Market 澳大利亚期权市场
xA"7a Australian Securities Commission 澳洲证券事务监察委员会
#^< Rx{ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`z`"0;,7S Australian Stock Exchange 澳大利亚证券交易所
} m-+EUEo9 Austrian Schilling [ATS] 奥地利先令
.cg"M 0 authentication 认证；鉴证
K #'{Ko authority to purchase 委托购买证；委购书
U~{sJwB authorization 认可；核准；授权；授权书
:8Jn?E (36 authorization by direction 指示授权
KEvT."t authorization by instruction 指令授权
%%k`+nK~ authorization by warrant 令状授权
P 4jg]g authorization of unit trust 单位信托的认可
ik|iAWy authorized agent 指定代理人
8{J{)gF authorized capital 法定资本
/s^O M`5 authorized clerk 出市员
9\W }p\c authorized dealer 认可交易商
+;wu_CQu authorized financial institution 认可财务机构
Qxh 1I?h authorized fund 认可基金
F;_L/8Ov1 authorized fund house 获授权的基金公司；认可基金公司
)]C7+{ImC authorized institution 认可机构
vOYG&)Jm authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w>$2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
uWKc
. authorized insurer 获授权保险人；获认可承保人
7tr;adjs authorized investment 特准投资项目
+MP`iuD O authorized person 获授权人
) mMHwLDwH authorized representative 获授权代表
4zM$I authorized share capital 法定股本
!|gln)|A automated quotation system 自动报价系统
7ehs+GI Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
%rZJ#p[e)= 自动交易系统〔香港期货交易所有限公司〕
6 P KH% automatic adjustment mechanism 自动调整机制
AHre#$`97 automatic adjustment system 自动调整系统
{`vv-[j| Automatic Clearing House 自动票据交换所
@ \(*pa automatic exchange rates accumulation system 自动化汇率累集系统
+iYy^oXxw Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Fn~?Y N automatic teller machine [ATM] 自动柜员机
GY %48}7 autopay 自动转帐
qm1; ^j& y available assets 可用资产
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%U available fiscal reserve 现存财政储备
A12 #v, available profit 可用利润
k6vY/ )-S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
f._FwD average 平均；平均数；海损
JtrLTo average basic salary 平均基本薪金
3+ /{}rv average consumer expenditure 平均消费开支；一般消费开支
K2glkGK average cost 平均成本
mw1|>*X& R average cost of land production 增辟土地平均成本
{$ghf" average daily turnover 平均每日成交额
yF}l.>7D average daily wage rate 平均每日工资率
i|5 K4Puu average expenditure pattern 平均开支模式
yI 6AafS~ average growth rate 平均增长率
x xh(VQdg average net fixed assets 固定资产平均净值
pZ, P_? average of relatives 相对价格平均数
QDg\GA8| average price 平均价格
$6a55~h|( average propensity to consume 平均消费倾向；一般消费倾向
p9[J 9D3~ average propensity to save 平均储蓄倾向；一般储蓄倾向
b{KpfbxcI average rate 平均率
5!T\L~tyt average revenue 平均收入；平均收益
U[b $VZ} average stock 平均库存；平均存货
gZ*8F| sg average yearly rent 平均年租
lth t' | avoidance of double taxation 避免双重课税
i-' rS/R avoidance of tax 避税
