A:
;NyX9&@ A share Ａ股；甲类股份
l'_P]@* abatement of tax 减税；减扣免税额
o GK 1D ABN AMRO Bank N.V. 荷兰银行
CB<i above-the-line expenditure 线上项目支出；经常预算支出
y~&R(x~w above-the-line receipt 线上项目收入；经常预算收入
b*-g@S ABSA Asia Limited 南非联合亚洲有限公司
l9U ^[;D absolute change 绝对数值变更
8P wobln absolute expenditure 实际开支
Z#-:zD7_ absolute guideline figure 绝对准则数字
' (JSU absolute interest 绝对权益
&x}a absolute order of discharge 绝对破产解除令
W!$aK )]4u absolute profit margin 绝对利润幅度
JN{.-k4Ha absolute value 实值；绝对值
RhJ{#G~:% absolutely vested interest 绝对既得权益
`iX~cUQ absorbed cost 已吸收成本；已分摊成本
a88(,: t absorption 吸收；分摊；合并
E~=`Ac,G2 absorption rate 吸收率；摊配率；分摊率
[SluYmW ACB Finance Limited 亚洲商业财务有限公司
kIHfLwh9N
acceptable form of reciprocity 合理的互惠条件
"V|1w>s acceptable rate 适当利率；适当汇率
QE l:>HG acceptance agreement 承兑协议
1-@[th acceptance for honour 参加承兑
cx]&ae * acceptor 承兑人；接受人；受票人
`@8QQB acceptor for honour 参加承兑人
I8|7~jRB accident insurance 意外保险
(lDbArqy Accident Insurance Association of Hong Kong 香港意外保险公会
& E@8 z& accident insurance scheme 意外保险计划
GqFDN],Wp accident year basis 意外年度基准
pi >,>-Z accommodation 通融；贷款
={Bcbj{ accommodation bill 通融票据；空头票据
9{gY|2R_ accommodation party 汇票代发人
xWY%-CWY. account balance 帐户余额；帐户结余
aS^
4dEJ account book 帐簿
?GdoB 7(% account collected in advance 预收款项
Pt/dH+r`% account current book 往来帐簿
beLT4~Z= account of after-acquired property 事后取得的财产报告
x|#R$^4CY account of defaulter 拖欠帐目
&E0d{ 2 account payable 应付帐款
$^ \8-k " account payee only [A/C payee only] 只可转帐；存入收款人帐户
5iE-$,7#L account receivable 应收帐款
{> T
r22S account receivable report 应收帐款报表
}9w?[hXW" account statement 结单；帐单；会计财务报表
),#%jc2_^ account title 帐户名称；会计科目
n
H)6mO Yp accountant's report 会计师报告
` XAlzI Accountant's Report Rules 会计师报告规则
u n{LwZH accounting and auditing procedure 会计与审计程序；会计与核数程序
.;ptgX Accounting Arrangements 《会计安排》
),9^hJ1+@ accounting basis 会计基础
(vX+
Yw accounting by Official Receiver 破产管理署署长呈交的帐目
*]<M%q!<6 Accounting Circular 《会计通告》
Z=VAjJ;i[ accounting class 会计类别
inO)Y]|f accounting date 记帐日期；会计结算日期
Czj]jA(0f accounting for money 款项核算
#t.)4$ Accounting Officer 会计主任
EbEQ@6t accounting period 会计报告期；会计期
#bxU I{*J accounting policy 会计政策；会计方针
aS
]bTYJ' accounting practice 会计惯例
|"4+~z%/9! accounting principle 会计准则
pLB~{5u>;- accounting record 会计记录
-6wjc rTD accounting report 会计报告
oD_n+95B
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4bV&U= Accounting Society of China 中国会计学会
5F #Q1gP- accounting statement 会计报表
:A +nmz!z accounting system 会计制度；会计系统
tO0MYEx" accounting transaction 会计事项；帐务交易
S8 +GM accounting treatment 会计处理
F:p'%#3rU/ accounting year 会计年度
YVcFC l accretion 增值；添加
*G'R+_tdE accrual 应计项目；应累算数目
VB*`"4e@b< accrual basis 应计制；权责发生制
\UBTNY, accrual basis accounting 应计制会计；权责发生制会计
;+d2qbGd accrue 应累算；应计
in>Os@e# accrued benefit 应累算利益
X~m* ` UH accrued charges 应计费用
P0 R8
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\Y37wy4 accrued expenses 应累算费用
Dt)O60X3> accrued interest payable 应付利息；应计未付利息
(jR7D"I accrued interest receivable 应收利息；应计未收利息
l B7 V4 accrued right 累算权益
wH?r522`c accruing profit 应累算的利润
'/2u^&W accumulated fiscal reserve 累积财政储备
`7.(dn>WL0 accumulated profit 累积利润；滚存溢利
CN7
2 E accumulated reserve 累积储备
yeI((2L@E2 accumulation of surplus income 累积收益盈余
2[^p6s[ acquired assets 既得资产
[(*ObvEF acquisition 收购；购置；取得
L?aaR %6# acquisition cost 购置成本
t c.`P]R
acquisition expenses 购置费用
FLW Q Y, acquisition of 100% interest 收购全部股权
MST\_s%[ acquisition of control 取得控制权
e}F 1ZJz acquisition of fixed assets 购置固定资产
x{GKz# acquisition of shell “买壳”
uA`EJ )d acquisition price 收购价
`>kHJI4 act of God 天灾
AeQIsrAHE acting partner 执事合伙人
lWiC$ active market 买卖活跃的市场；交投畅旺的市场；旺市
l_?r#Qc7 active partner 积极参与的合伙人
M 1>2Q[h7 active trading 交投活跃
Mg7nv\6 actual circulation 实际流通
<1^ \,cI2 actual cost 实际成本
.>/ T c actual expenditure 实际开支；实际支出
7v{X?86& actual income 实际入息；实际收入；实际收益
MQ~O G9. actual market 现货市场
EZ N38T actual price 现货价；实际价格
[{K actual profit 实际利润
ZUkrJ' actual quotation 实盘；实际价位；实际报价
JDa=+\ _ actual year basis 按实际年度计算
V~9vf*X actuals 实货
K NI* : actuarial investigation 精算调查
ITUwIpA E actuarial principle 精算原则
4>JDo,AWy actuarial report 精算师报告
!623; Actuarial Society of Hong Kong 香港精算学会
=|Q7k +b actuarial valuation 精算师估值
X+R?>xq{=h actuary 精算师
|FR'?y1 ad referendum agreement 暂定协议；有待覆核的协定
r[u@ [ ad valorem duty 从价税；按值征税
"OdR"M(G\ ad valorem duty system 从价税制
#z( JYw, ad valorem fee 从价费
1@i 8ASL ad valorem tariff 从价关税
Zy s ZS% additional allowance 额外免税额
J2va Kl additional amount for unexpired risk 未过期风险的额外款额
@u4q\G\ additional assessable profit 补加应评税利润
Vm3e6Y,K additional assessment 补加评税
P%CNu additional commitment 额外承担
Q5!" tF p additional commitment vote 额外承担拨款
`1 tD&te0 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$L@os2 additional dependent parent allowance 供养父母额外免税额
{H\(H _X additional provision 额外拨款
>$%rs c}^ additional stamp duty 附加印花税
Y[\ZN additional tax 补加税罚款；补加税款
T#>1$0y v Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
t%B ,ATW adjudged bankrupt 被裁定破产
H&yK{0H adjudicated bankrupt 裁定破产人
cb9ndZ)v. adjudication fee 裁定费；评定印花税额手续费；评估契据费
F74^HQ*J adjudication of bankruptcy 裁定破产；宣告破产
<<ze84 E adjudication of insolvency 裁定无力偿还债务
L#\!0YW/@ adjusted actual 经调整的实数；调整后的实数
Lwy9QZL adjusted current assets 经调整的流动资产；调整后的流动资产
qM HI-h_A adjusted figure 经调整的数字；调整后的数额
B\tP{}P8{ adjusted liabilities 经调整的负债；调整后的负债
jTDaW8@L adjusted loss 经调整的亏损；调整后的亏损
2$Fy?08q 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
fD1a)Az adjusted profit 经调整的利润；调整后的利润
F$!K/Mm[ adjusted surplus 经调整的盈余额；调整后的盈余额
&4m\``//9 adjusted value 经调整的价值；调整后的价值
,g"[7Za adjustment 调整；修订；理算〔保险〕
9"jhS0M adjustment centre 调剂中心
7I_1Lnnf adjustment lag 调整过程的时间差距；调整时差
K<_bG<tm_ adjustment mechanism 调整机制
b! pG&7P adjustment of loss 亏损调整
C5W}
o:jE adjustment process 调整过程；调整程序
$;1T P| adjustment range 调整幅度
d/m.VnW administered exchange rate 受管制汇率
C
`>1x`n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Hp@nxtKxW administration expenses 行政费用
65~X!90k administration fee 手续费；行政费
]<zjD%Ez administration in bankruptcy 破产管理
]:6M!+?( administration order 遗产管理令
/uyZ[=5 administrator 管理人；遗产管理人
[ q% Rx!L administrator of the estate 遗产管理人
Q`ALyp,9b admission of debt 债项承认书
Lwzk<+>w^ admission of proof 接纳债权证明
E &wz0d;gf advance 放贷款项；垫付款项；预支款项；预付款项
Pf 4b/w/ advance account 暂支帐目；预付款帐户
AMm)E advance compensation 预付补偿金
L
PDx3MS advance from shareholder 股东垫款
qkg`4'rLg advance pending reimbursement 预支以待日后付还
zFq8xw advanced economy 先进经济体系
{zri6P+s advancement 预付；预付财产
Ul/Uk n$ advances warrant 垫款令
x9U(,x6r advancing 贷出
q\`0'Z, adverse balance 逆差
{ +$zg g adverse exchange 逆汇
{tN?)~ZQ advertisement addressed to shareholders 在报章刊登的致股东通告
S%sD#0l advice for collection 托收通知书
?KKu1~a_ advice of drawing 提款通知书；汇票通知书
v{T%`WuPRf advice of payment 付款通知
p1blPBlp Advisory Committee [Securities and Futures Commission]
-!C9x?gNY 谘询委员会〔证券及期货事务监察委员会〕
`L=d72: Advisory Committee on Diversification 经济多元化谘询委员会
z"vI-~,YU affidavit 誓章；遗产申报誓章
RdirEH *H affidavit of no receipt 述明无收款的誓章
mF@)l]UZ' affiliate 联号；联营公司；附属公司
d<@SRHP( affiliated company 附属公司；联号；联营公司
>p[skN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[PI!.9H affordability 负担能力
BK fkB[*F African Development Bank [AfDB] 非洲开发银行
qpCNvhi after-acquired property 事后取得的财产
RXbhuI after-hours dealing 市后交易
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:^c after-tax profit 税后盈利；税后利润；税后溢利
[lj C S agency agreement 代理协议
/|HVp agency expenses 代理机构的开支
PE\.J U agency fee 代理费
1e'Ez4* Agency Law 《代理法》
:Nt_LsH agent 代理人；承销人
3`mM0,fY agent of company 公司代理人
b)e';M agent's fee 代理人费；经纪费
icw (y(W aggregate 总计；总数；总体数字
6
#vc"5@M aggregate amount 总款额；总额
! /qQ:k-. aggregate assets and liabilities 总体资产与负债
'@WpJ{]A aggregate at constant price 按固定价格计算的总体数字
&-h z&/A, aggregate demand 总需求
CU7WK}2h2C aggregate gross position 总持仓量
D J:N aggregate limit 总限额
Jj :Bi&C aggregate of salaries tax 合计薪俸税
@|i
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R=ipK63 aggregate supply 总体供应
iem@ K aggregate surplus 总盈余
g:yUZ;U aggregate total 整体总额
it\U+xu aggregate value 总值；合计价值
l?rT_uO 4 aggregated basis 合计基准
ui[E ,W~ aggregated net chargeable income 合计应课税入息实额
M<
1rQW' aggregation 合并计算；合计；总和
n-5@<y^ aggregation of incomes of husband and wife 夫妇入息合并计算
yW!+:y_N_ aggregation of property 财产的总和
Z6F^p8O- agio 差价；贴水
1yg 5d9 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》
r@.3.Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
j0eGg:: 《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》
AvxP0@.` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[Dv6z t> 《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》
D |lm, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f]*_]J/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>, #7 3u# agreement for a settlement 授产协议
]\8{z" agreement for assignment 转让协议
yOQEF\ agreement for sale 售卖协议；买卖协议
Y2B ",v " agreement for sale and purchase 买卖协议
G =Qslrtg agreement for the payment of interest 支付利息协议
mH/$_x)o agreement for the repayment of money 还款协议
6 pQbh* agreement of reinsurance 再保险协议
ENEn Hu^ Agricultural Bank of China 中国农业银行
[|NgrU_. air passenger departure tax 飞机乘客离境税
)}KQtkU8: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~n SG N% airport tax 机场税
ndY1j5 alcohol duty 酒精税
4wa8Vw` alienation 让与；让渡；转让
$:aKb #l) alimony 生活费；赡养费
DKzP)!B " All Ordinaries Index [AOI] 所有普通股指数
kV mJG# all risks 全险；综合险
LM~,`#3 Ru All Sales Record for Stock Market 《股票市场成交报告》
:6
\?{xD Allied Capital Resources Limited 新联财务有限公司
2S{IZ] all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`B4Px|3 allocation letter 拨款信件
2 Y2J)5, allocation of fund 分配款项；预留款项
eL7rX"! allocation of profit 利润分配；溢利分配
+T R# allocation warrant 拨款令
T 5jZd@VT, allotment 分配；配股
!N:: 1c@C allotment notice 股份配售通知；配股通知
<> &!+|# allotment of shares 股份分配
2qY+-yOEt allowable 可获宽免；免税的
= h"*1` allowable business loss 可扣除的营业亏损
1aAYBV<3 allowable expenses 可扣税的支出
1 ^k# g, allowance 免税额；津贴；备抵；准备金
F%v?,`_&I allowance for debts 债项的免税额
qZ:-- ,9+ allowance for depreciation by wear and tear 耗损折旧免税额
7r_ Y. allowance for funeral expenses 殡殓费的免税额
w Jb \Q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2yFXX9!@ allowance for repairs and outgoings 修葺及支出方面的免税额
_*.Wo"[%[X allowance to debtor 给债务人的津贴
&>!WhC16 alteration of capital 资本更改
[P*w$Hn alternate trustee 候补受托人
N8Mq0Ck{$ amalgamation 合并
4eOQP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'$cU\DTN6 ambit of charges 征税范围；收费范围
<( 0TK5 amended valuation 经修订的估值
lIN`1vX ( American Commodities Exchange 美国商品交易所
b ~Qd9 Nf American Express Bank Limited 美国运通银行
fYU-pdWPT American Stock Exchange 美国证券交易所
{FavF 9O amortization 摊销
={a8=E!; amount due from banks 存放银行同业的款项
415 95x: amount due from banks abroad 存放海外银行同业的款项
TT(d CH ft amount due from holding companies 控股公司欠款
8^H <dR amount due from local banks 存放本港银行同业的款项
uQ;b'6Jcp amount due to banks 银行同业的存款
Mb I';Mq amount due to banks abroad 海外银行同业的存款
e/?>6'6 5 amount due to holding companies 控股公司存款
d.7 pc
P amount due to local banks 本港银行同业的存款
r[:)-`]b amount due to outport banks 外埠银行同业的存款
*lN>R WbM% amount for note issue 发行纸币的款额
Y dgaZJs amount of bond 担保契据的款额
"[.adiw amount of consideration 代价款额
Ou
_bM n amount of contribution 供款数额
pv JsSX amount of indebtedness 负债款额
crJyk #_ amount of principal of the loan 贷款本金额
BO b#9r amount of rates chargeable 应征差饷数额
&b 2Vt amount of share capital 股本额
:VPZGzK4 amount of sums assured 承保款额
%#rH~ E amount of variation 变动幅度
T
j7i#o amount of vote 拨款数额
,qgph^C amount payable 应付款额
i0($@6Lh amount receivable 应收款额
e+z_Rj%Y;I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N U*6MT4 analysis 分析
CL*i,9:NR ancillary risk 附属风险
Xi'y-cV
^ annual account 周年帐目；周年帐目报表；年度决算；年结
qbjLTE= annual accounting date 年结日期
;a/Gs^W annual allowance 每年免税额；年积金；年度津贴；年津
n lsQf 3 annual balance 年度余额
sskwJu1 annual disposable income 每年可动用收入
h sVf/% annual estimates 周年预算
pJ6Z/ 3] annual fee 年费
g4 WN+y` annual general meeting 周年大会
] 7C=.'Y annual growth rate 年增率；每年增长率
M @rknq@ annual long-term supplement 长期个案每年补助金
.0:t wj annual pensionable emolument 可供计算退休金的年薪
'H<0:bQ=I annual report 年报
-{i;!XE$SR Annual Report on the Consumer Price Index 《消费物价指数年报》
W9~vBU annual return 周年报表；周年申报表；每年报税表格
}fW@8ji\ Annual Return Rules 《周年报表规则》
m4{F-++dk annual review of consumer prices 每年消费物价回顾
:, $:@ annual roll-forward basis 逐年延展方式
6,sZo!G annual salary 年薪
(yv&&J c annual statement 年度报表；年度决算表
33lD` 4 i+ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
EKsL0;FV annuitant 年金受益人
nz:I\yA annuity 年金
0^4uZeW? annuity contract 年金合约
< @9p|[! annuity on human life 人寿年金
n$Z@7r antecedent debt 先前的债项
i D V.L ante-dated cheque 倒填日期支票
\} Jy=[ anticipated expenditure 预期开支
-b "7WBl anticipated net profit 预期纯利
&A vd anticipated revenue 预期收入
O1pBr=+j+{ anti-inflation measure 反通货膨胀措施
C`c;I7 anti-inflationary stance 反通货膨胀立场
)cn B>Qul apparent deficit 表面赤字
Ep/4o< N( apparent financial solvency 表面偿债能力
f} g )3+i apparent partner 表面合伙人
a;J{'PHu application for personal assessment 个人入息课税申请书
F
i? 2sa application of fund 资金应用
iha{(- application to release as liquidator and to destruct the books of accounts and documents
] %jlaXb 申请免除清盘人职务及毁灭帐簿与文件
"$KU +? appointed actuary 委任精算师
vr <6j/ty appointed auditor 委任核数师；委任审计师
w?6"`Mo appointed trustee 委任的受托人
[Q &{#%M appointer 委任人
@O#4duM4Qz apportioned pro rata 按比例分摊
!uLW-[F, apportionment 分配；分摊
ZcgSVMqEX Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
jA R@?X apportionment formula 分摊方程式
5;5;bB o~ apportionment of estate duty 遗产税的分摊
jZu"> Eh, appraisal 估价；评估
S 8mqz. appreciable growth 可观增长
@EH:4~ appreciable impact 显着影响
0lR/6CB appreciable increase 可观增长
Z,/ BPK<e appreciation 增值；升值
w *[i!i appreciation against other currencies 相对其他货币升值
,@ A1eX} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
^& ZlV appreciation tax 增值税
)NJD+yQ% appropriation 拨款；拨用；拨付
WJBi#(S Y appropriation account 拨款帐目
6>ZUx}vYj Appropriation Bill 拨款法案
(KR$PLxDK appropriation-in-aid system 补助拨款办法
)tGeQXVhbJ approved assets 核准资产
0Qvbc}KP8 approved basket stock 认可一篮子证券
GGk.-Ew@ approved budget 核准预算
RWtD81(oC' approved charitable donation 认可慈善捐款
i8pM,Ppi~ approved charitable institution 认可慈善机构
v;" [1w} approved currency 核准货币；认可货币
=8S*t 5 approved estimates 核准预算
Wf /Gt\? approved estimates of expenditure 核准开支预算
Qi`Lj5;\F approved overseas insurer 核准海外保险人
$wUFHEl approved overseas trust company 核准海外信托公司
N*w/\| approved pooled investment fund 核准汇集投资基金
8X`iMFa.P approved provident fund scheme 认可公积金计划
)O~LXK=b approved provision 核准拨款
F2!C^r,~L approved redeemable share 核准可赎回股份
r=6-kC!T9 approved regional stock 认可地区性证券
P.mz$M approved retirement scheme 认可退休金计划
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.VciSq6 approved subordinated loan 核准附属贷款
AFO g*{1 arbitrage 套戥；套汇；套利
9X&Xc arbitrageur 套戥者；套汇者
6KPM4#61o arbitrary amount 临时款项
@s RRcP~ arrangement 措施；安排；协定
%cMX]U arrears 欠款
r4/G &m[V arrears of pay 欠付薪酬
W|J8QNL?jm arrears of revenue 逾期未收税款；逾期未收的帐项
{ _QXx articles of association 组织章程；组织细则；组织章程细则
? .E6U be Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
PPO*&=!] ascertainment of profit 确定利润
|D<J9+ "Asia Clear" “亚洲结算系统”
v'uWmL7C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
-L@4da[]i Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xayo{l=uGv Asian Development Fund [ADF] 亚洲发展基金
I\E`xkbBu Asian dollar bond 亚洲美元债券
IiTV*azVh Asian dollar market 亚洲美元市场
o-\ K] Asian dollar rate 亚洲美元利率
QP f*!E Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(`PgvBL: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
V(Ll]g/T_; asked price 沽盘；喊价；索价；卖方报价
p2 u*{k{ assessable income 应评税入息
I$ !rNfrs assessable loss 应评税亏损
bb}zn'x C assessable profit 应评税利润
$qG;^1$ assessable value 应评税值
y<(q<V#0!S assessed profit 估定利润
N>##} i assessed value 经评估价值
_7es_w}R assessment 评税；评定；估价；评税单
3 T^f#UT assessment number 评税编号；估价编号
Q qG f* assessment of additional tax 补加税评税
u;p.:{' assessment of performance 业绩评估；实绩评价
?145^ w Assessor 评税主任
/H.w0fu&.S asset price bubbles 资产价格泡沫
[ . Vy asset-backed securities 具资产保证的证券
A\p'\@f assets accretion 资产增值
CY~]lQ assets and liabilities 资产与负债
As0E'n85 assets betterment statement 资产递增表；资产改进表
Qgx9JJ> assets lending 实物放款；有抵押贷款
e;L++D assets of the company passing on the death 死者去世时转移的公司资产
Q ND{3Q assets pledged as security for liabilities 用作负债抵押的资产
"SC }C assets portfolio 资产投资组合
?'ID7mL assets price 资产价格
y%%D =" assets quality 资产质素
~L\KMB/9e= assets realization 资产变现
j"6r]nc& assets refinancing arrangement 资产再集资安排
zOJ4I ^^ assets securitization 资产证券化
T-e'r assets situated outside Hong Kong 在香港以外地方的资产
Q@]~O- assets stripping 削减资产；拆卖资产
Wno{& I63 assets value 资产值
0#1hk J" assignee 承让人
K|JpkEw assignment 转让；转让书；转让契
-]yM< dP assignment of interest 权益转让
q"){P RTm/ assignment of letters patent and trade mark 专利证书及商标转让
|R$V[ assignment of property 物业转让；物业转让书
XY %er assignment right 转让权
ipzv] c& assignor 转让人
n E.w associate 有联系的人；有关连人士；相联者；合伙人；联系人
kaM=Fk=t Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<u "xHl8Io associate member 附属会员
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Wb- associated body corporate 相联法人团体
eS(hLXE!7 associated company 相联公司；联属公司
We%HdTKT associated corporation 相联法团
a#3+PB # Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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YJ4-V 公认会计师公会〔英国〕
Ff6l"A5 Association of Futures Exchange Brokers 香港期货经纪协会
t &scvX h Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Xwz9E!m association of underwriters 承保人组织
ogD 8qrZ6J assumption of control 接管
%f[0&)1!.v assurance 担保；保险；转易；转易书
]b5E_/P assurance of interest 权益的转易
j v9DQr at 19XX price 按一九ＸＸ年价格计算
s VXIR at a discount 按赔价计算；按贴水价格计算；打折扣
z
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at a premium 按溢价计算；按升水价格计算
K]c|v
i_D at call 通知付款；按通知
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b at constant market price 按固定市价计算
,uz+/K%OA5 at constant price 按固定价格计算
2ed4xh V at cost 按成本计算
R<\5 q%@G at current market price 按当时市价计算；按现时市价计算
Nf@-i` at current price 按当时价格计算；按现时价格计算
/hrVnk i* at factor cost 按要素成本计算；按生产要素成本计算
wW q(|" at money-of-the-day price 按付款当日价格计算
j&6O 1 at or better 按指定或较佳价位〔买卖指令〕
W^U6O&-K at par 按面值计算；平价
L tk'` at sight 见票即付
{T;A50 at the close 按收市盘
LYTx8 at the opening 按开市盘
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% pJRu-D at-the-money option 平价期权
Q<c{$o attorney 受权人；受托代表人
YK {E=<: attornment 新拥有人承认书
13JZ\`ceb attributable profit 可归属利润
g +RgDt9 attributable share value 可归属股份价值
:cE6- Fv Auckland Stock Exchange 奥克兰证券交易所
~ dtS auction 拍卖
vvi [+$M auctioneer 拍卖商
7Rq|N$y.3 audit 审计；核数
#^>M d59N Audit Commission 审计署
f{HjM?
Mb3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
W5SCm(QS5 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〕
G~+BO'U9'G audit review 帐目审查
+ g*s%^(E Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)IFFtU~, audited account 审计帐目；经审计的帐目
=i1+t"= audited annual account 经审计的周年帐目
o0)k5P~<~ audited balance sheet 经审计的资产负债表
sX
c|++ auditor 核数师；核数主任；审计师
qib4DT$v-6 auditor's certificate 核数师证明书；审计师证明书
9 *+X ^q' auditor's report 核数师报告；审计师报告
vmGGdj5aI Aussie bond 澳元债券
vU9j|z austerity budget 紧缩预算
q(XO_1W0V Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+ t
JEG: Australia All Ordinaries Index 澳洲所有普通股票指数
K\VL [HP- Australian Dollar [AUD] 澳元
DX b=K u Australian Options Market 澳大利亚期权市场
+ FBUB Australian Securities Commission 澳洲证券事务监察委员会
/l b"g _ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(Do](C Australian Stock Exchange 澳大利亚证券交易所
*RllKP Y) Austrian Schilling [ATS] 奥地利先令
N ]|P||fC authentication 认证；鉴证
Tya[6b!8 authority to purchase 委托购买证；委购书
r^ Mu`*x* authorization 认可；核准；授权；授权书
*%aWGAu: authorization by direction 指示授权
!?aL_{7J authorization by instruction 指令授权
.Gcs/PN authorization by warrant 令状授权
wgcKeTD9 authorization of unit trust 单位信托的认可
-R BH5+SS2 authorized agent 指定代理人
o/\f+iz7 authorized capital 法定资本
2S@aG%-) authorized clerk 出市员
gC P f1z authorized dealer 认可交易商
pR c<U^Z.h authorized financial institution 认可财务机构
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VD#n authorized fund 认可基金
P>wT p) authorized fund house 获授权的基金公司；认可基金公司
P^-daRb
authorized institution 认可机构
f}ES8 Hh[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
O!ngQr I authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e .( authorized insurer 获授权保险人；获认可承保人
d3&l!DoX authorized investment 特准投资项目
eZv G authorized person 获授权人
h 7
c authorized representative 获授权代表
P~9y}7Q\ 0 authorized share capital 法定股本
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ER\9i automated quotation system 自动报价系统
bo_Tp~ j Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Scz/2vNi` 自动交易系统〔香港期货交易所有限公司〕
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t{M62W automatic adjustment mechanism 自动调整机制
)o N#%%SB< automatic adjustment system 自动调整系统
.3:s4=(f Automatic Clearing House 自动票据交换所
X{-901J1 automatic exchange rates accumulation system 自动化汇率累集系统
.H7xG'$ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o?((FW5.; automatic teller machine [ATM] 自动柜员机
h$_5)d~ autopay 自动转帐
b6ui&Y8z available assets 可用资产
jrL V \(p available fiscal reserve 现存财政储备
t(r}jU=qw available profit 可用利润
p)YI8nW Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
HE.YfD) average 平均；平均数；海损
|0s)aV|K average basic salary 平均基本薪金
+H6cZ, average consumer expenditure 平均消费开支；一般消费开支
E0_S+`o2y average cost 平均成本
du_TiI average cost of land production 增辟土地平均成本
Mx_O'D average daily turnover 平均每日成交额
^M7pCetjdW average daily wage rate 平均每日工资率
f;cY&GC average expenditure pattern 平均开支模式
{/Qg4pc! average growth rate 平均增长率
P> [,,w average net fixed assets 固定资产平均净值
V 2/?1 average of relatives 相对价格平均数
OTV$8{ average price 平均价格
zTb,h average propensity to consume 平均消费倾向；一般消费倾向
| \ 6Ff/O average propensity to save 平均储蓄倾向；一般储蓄倾向
&eY& 6I average rate 平均率
~pG,| \9 average revenue 平均收入；平均收益
Rt3 /dw(p average stock 平均库存；平均存货
gf^XqTLs average yearly rent 平均年租
{L .=)zt> avoidance of double taxation 避免双重课税
0o_wy1O1, avoidance of tax 避税
