A:
j | Wv7 A share Ａ股；甲类股份
K`&oC8p abatement of tax 减税；减扣免税额
1 Q;}z Hd ABN AMRO Bank N.V. 荷兰银行
U/ V above-the-line expenditure 线上项目支出；经常预算支出
{%)s. 5Pfw above-the-line receipt 线上项目收入；经常预算收入
e:E0 "< ABSA Asia Limited 南非联合亚洲有限公司
'oNO-)p\#! absolute change 绝对数值变更
D BLk!~IF absolute expenditure 实际开支
*,C(\!b
!? absolute guideline figure 绝对准则数字
7 J^rv9i4 absolute interest 绝对权益
mvW% absolute order of discharge 绝对破产解除令
w&$d* E absolute profit margin 绝对利润幅度
#&<)! YY5 absolute value 实值；绝对值
3uU]kD^ absolutely vested interest 绝对既得权益
8,D 2^Gg absorbed cost 已吸收成本；已分摊成本
(@X~VACT absorption 吸收；分摊；合并
Wc3kO'J absorption rate 吸收率；摊配率；分摊率
fy@avo9 ACB Finance Limited 亚洲商业财务有限公司
Dih6mTP{ acceptable form of reciprocity 合理的互惠条件
r?m+.fJ B acceptable rate 适当利率；适当汇率
^L1L=c;, acceptance agreement 承兑协议
D.D$#O_n.S acceptance for honour 参加承兑
WH ?}~u9 acceptor 承兑人；接受人；受票人
'ckQg=zPR acceptor for honour 参加承兑人
,y4I[[ accident insurance 意外保险
ZN"j%E{d Accident Insurance Association of Hong Kong 香港意外保险公会
LZPuDf~/ accident insurance scheme 意外保险计划
f-6vLX\Vu accident year basis 意外年度基准
U<"WK "SM accommodation 通融；贷款
AL/?,%F accommodation bill 通融票据；空头票据
.iCDXc{# accommodation party 汇票代发人
GWsE; account balance 帐户余额；帐户结余
rqv))Zo` account book 帐簿
{l_{T4xToB account collected in advance 预收款项
NW~z&8L account current book 往来帐簿
c,so`I3rI account of after-acquired property 事后取得的财产报告
-yxOBq account of defaulter 拖欠帐目
~pa!w?/bQ account payable 应付帐款
IJTtq o account payee only [A/C payee only] 只可转帐；存入收款人帐户
Qjx?ri// account receivable 应收帐款
s?8<50s account receivable report 应收帐款报表
9[!,c`pw account statement 结单；帐单；会计财务报表
u &G.4QQF account title 帐户名称；会计科目
(>J4^``x= accountant's report 会计师报告
$ VAx:Y| Accountant's Report Rules 会计师报告规则
j R=s#X z accounting and auditing procedure 会计与审计程序；会计与核数程序
> 56>*BHD Accounting Arrangements 《会计安排》
x@mL $ accounting basis 会计基础
f)]%.> accounting by Official Receiver 破产管理署署长呈交的帐目
h%WE=\,Qp Accounting Circular 《会计通告》
VxP&j0M> accounting class 会计类别
%0#1t 5g accounting date 记帐日期；会计结算日期
gOgps : accounting for money 款项核算
`[o)<<} Accounting Officer 会计主任
4'W '}o|{ accounting period 会计报告期；会计期
Z, BC* accounting policy 会计政策；会计方针
Ehz o05/! accounting practice 会计惯例
Va Z!.#(P accounting principle 会计准则
pEECHk accounting record 会计记录
(R`B'OtGg accounting report 会计报告
r&-m=Kk$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9a'-Y Accounting Society of China 中国会计学会
Uax+dl accounting statement 会计报表
fEB7j -t accounting system 会计制度；会计系统
(E,T#uc{ accounting transaction 会计事项；帐务交易
!+u"3;%h accounting treatment 会计处理
.4. b*5 accounting year 会计年度
5cx#SD&5/ accretion 增值；添加
}@i f6(0 accrual 应计项目；应累算数目
Qf@I)4' accrual basis 应计制；权责发生制
u3Gjg{-N7 accrual basis accounting 应计制会计；权责发生制会计
$R<Me accrue 应累算；应计
nRd) ++ accrued benefit 应累算利益
4|A>b})H accrued charges 应计费用
0$r^C6}f accrued cumulative preference share dividend 应累算的累积优先股股息
FP[!BUOf" accrued expenses 应累算费用
k
X {0y accrued interest payable 应付利息；应计未付利息
\ OlmF<~ accrued interest receivable 应收利息；应计未收利息
?UM*Xah accrued right 累算权益
keRE==(D accruing profit 应累算的利润
Em[DHfu1Q accumulated fiscal reserve 累积财政储备
JNcYJ[wqv accumulated profit 累积利润；滚存溢利
j } b\Z9)! accumulated reserve 累积储备
j*xV!DqC accumulation of surplus income 累积收益盈余
`y#UJYXQE acquired assets 既得资产
3D?s L!W acquisition 收购；购置；取得
%s19KGpA acquisition cost 购置成本
z;@*r}H acquisition expenses 购置费用
9Fn\FYUq acquisition of 100% interest 收购全部股权
! 8`3GX:B_ acquisition of control 取得控制权
SkU9ON acquisition of fixed assets 购置固定资产
0M\ D[ mg acquisition of shell “买壳”
j ,]Y$B acquisition price 收购价
RK w$- 7O act of God 天灾
s/089jlc acting partner 执事合伙人
)O:0 ]=#)) active market 买卖活跃的市场；交投畅旺的市场；旺市
26CS6( sn active partner 积极参与的合伙人
6(P M'@ i active trading 交投活跃
0'nikLaKy actual circulation 实际流通
tHLrhH< w actual cost 实际成本
&/,|+U[ actual expenditure 实际开支；实际支出
\9-"M;R.d actual income 实际入息；实际收入；实际收益
{v3P9s( actual market 现货市场
UA|u U5 Q actual price 现货价；实际价格
1}~(Yj@f% actual profit 实际利润
4Qn$ 9D+? actual quotation 实盘；实际价位；实际报价
K98i[,rP actual year basis 按实际年度计算
YKQr,
Now actuals 实货
uw lr9nB actuarial investigation 精算调查
iiK]l actuarial principle 精算原则
Sna4wkbS actuarial report 精算师报告
}1IpON
Actuarial Society of Hong Kong 香港精算学会
`({T]@]V actuarial valuation 精算师估值
LR" 9D actuary 精算师
},|M9 I0 ad referendum agreement 暂定协议；有待覆核的协定
H#ClIh?'b ad valorem duty 从价税；按值征税
#m={yck * ad valorem duty system 从价税制
T0]MuIJ). ad valorem fee 从价费
b86}% FM ad valorem tariff 从价关税
k{t`|BnPKB additional allowance 额外免税额
vm>b m additional amount for unexpired risk 未过期风险的额外款额
( h:Rh additional assessable profit 补加应评税利润
37}D9:#5C additional assessment 补加评税
rj!0GI additional commitment 额外承担
#c2ymQm additional commitment vote 额外承担拨款
ut r: J additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qe5fek y additional dependent parent allowance 供养父母额外免税额
J=/5 }u_gw additional provision 额外拨款
*2jK#9"MP additional stamp duty 附加印花税
:%IoM E additional tax 补加税罚款；补加税款
6-O_\Cq8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
bJs9X/E adjudged bankrupt 被裁定破产
$ `7^+8vHV adjudicated bankrupt 裁定破产人
_YRE (YZ/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
43=,yz2Ef adjudication of bankruptcy 裁定破产；宣告破产
$ MC)}l adjudication of insolvency 裁定无力偿还债务
5atYOe p adjusted actual 经调整的实数；调整后的实数
8_N]e'WUh adjusted current assets 经调整的流动资产；调整后的流动资产
Y".RPiTL adjusted figure 经调整的数字；调整后的数额
L@fY$Rw adjusted liabilities 经调整的负债；调整后的负债
Q|@4bz i) adjusted loss 经调整的亏损；调整后的亏损
av~5l4YL adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
*g^x*|f6 adjusted profit 经调整的利润；调整后的利润
,i@X'<;y adjusted surplus 经调整的盈余额；调整后的盈余额
+@r*} adjusted value 经调整的价值；调整后的价值
f5 ` g adjustment 调整；修订；理算〔保险〕
_o8 ?E&d adjustment centre 调剂中心
o=1X^, adjustment lag 调整过程的时间差距；调整时差
/ &4U6a adjustment mechanism 调整机制
X]y)qV)a[c adjustment of loss 亏损调整
'F 3) 9&M adjustment process 调整过程；调整程序
qg rg CJ adjustment range 调整幅度
vx4+QQY P administered exchange rate 受管制汇率
m4*@o? Ow Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
G z)Nw D administration expenses 行政费用
f7}*X|_Y administration fee 手续费；行政费
Dl}$pN administration in bankruptcy 破产管理
O+ICol administration order 遗产管理令
cv`~y'?D administrator 管理人；遗产管理人
c% qv9 administrator of the estate 遗产管理人
--DoB=5%8 admission of debt 债项承认书
,cq F3 admission of proof 接纳债权证明
"Iix
)Ue advance 放贷款项；垫付款项；预支款项；预付款项
g&{9VK6. advance account 暂支帐目；预付款帐户
=z8f]/k*> advance compensation 预付补偿金
rXHv`k y advance from shareholder 股东垫款
[<KM?\"1< advance pending reimbursement 预支以待日后付还
yDGVrc' advanced economy 先进经济体系
GA Am0; advancement 预付；预付财产
)rixMl &[ advances warrant 垫款令
e dPUG
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IY*EA4> adverse balance 逆差
B-r0"MX & adverse exchange 逆汇
LCQE_}Mh advertisement addressed to shareholders 在报章刊登的致股东通告
fj&i63 ?e advice for collection 托收通知书
>]c*'~G& advice of drawing 提款通知书；汇票通知书
{%C7EAq* advice of payment 付款通知
\J6j38D5 Advisory Committee [Securities and Futures Commission]
SV(]9^ nW 谘询委员会〔证券及期货事务监察委员会〕
\nP>:5E1 Advisory Committee on Diversification 经济多元化谘询委员会
D$x_o!JT affidavit 誓章；遗产申报誓章
t2"FXTAq affidavit of no receipt 述明无收款的誓章
vI@ %Fg+D affiliate 联号；联营公司；附属公司
wiBVuj# affiliated company 附属公司；联号；联营公司
Ot`VR&} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
qcT'nZ:
affordability 负担能力
,#8e_ 3Z$ African Development Bank [AfDB] 非洲开发银行
n..g~ $k after-acquired property 事后取得的财产
^ur DoB: after-hours dealing 市后交易
Q1z;/A$Al after-tax profit 税后盈利；税后利润；税后溢利
C$5[X7' agency agreement 代理协议
*<!oHEwkN agency expenses 代理机构的开支
GDuM Y\1 agency fee 代理费
'{B!6|"X Agency Law 《代理法》
~^cMys |' agent 代理人；承销人
uAWM \? agent of company 公司代理人
=xS+5( agent's fee 代理人费；经纪费
`Ry]y"K aggregate 总计；总数；总体数字
Lup kr xV aggregate amount 总款额；总额
:Q@&5!]>d aggregate assets and liabilities 总体资产与负债
x|5k<CiA aggregate at constant price 按固定价格计算的总体数字
,tg0L$qC aggregate demand 总需求
{+@bZ}57 aggregate gross position 总持仓量
9rA=pH%<>B aggregate limit 总限额
1u9LdkhnY aggregate of salaries tax 合计薪俸税
+U3m#Y )k aggregate performance 总体表现；总体业绩
.e3+s* aggregate supply 总体供应
S1?-I_t+] aggregate surplus 总盈余
2J;kSh1,L aggregate total 整体总额
)sT> i aggregate value 总值；合计价值
J.| +ID+ aggregated basis 合计基准
YSe.t_ K2C aggregated net chargeable income 合计应课税入息实额
9tqF8pb7v aggregation 合并计算；合计；总和
PV=5UyjW aggregation of incomes of husband and wife 夫妇入息合并计算
]i)j3 WDz] aggregation of property 财产的总和
H_Qs Nf agio 差价；贴水
5;{H &O9Q 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》
@n": w2^B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"T- `$'9 《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》
piZJJYv t Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Zg .& 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》
_ :VB}> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0xXC^jx: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;I !MLI agreement for a settlement 授产协议
e ET}r 24 agreement for assignment 转让协议
>MvDVPi~+ agreement for sale 售卖协议；买卖协议
>HS W]"k agreement for sale and purchase 买卖协议
N~xLu8, agreement for the payment of interest 支付利息协议
0/ oyf]HR agreement for the repayment of money 还款协议
9,"L^W8"k agreement of reinsurance 再保险协议
,11H.E
Z Agricultural Bank of China 中国农业银行
l
c '=mA air passenger departure tax 飞机乘客离境税
@Rw!'T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
c7FRI 0X airport tax 机场税
:EA\)@^$R alcohol duty 酒精税
TU
1I} , alienation 让与；让渡；转让
*v3]}g[< alimony 生活费；赡养费
` 5C~ All Ordinaries Index [AOI] 所有普通股指数
D= h)& all risks 全险；综合险
O7 $hYk All Sales Record for Stock Market 《股票市场成交报告》
~7Tc$
"I Allied Capital Resources Limited 新联财务有限公司
=pC3~-;3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x
a06i# allocation letter 拨款信件
(#E.`e1#6 allocation of fund 分配款项；预留款项
smDw<slC allocation of profit 利润分配；溢利分配
u5%7}<nNi allocation warrant 拨款令
' >rw(3 allotment 分配；配股
q+ vx_4 allotment notice 股份配售通知；配股通知
I=NZo kfS allotment of shares 股份分配
xcf%KXJf6 allowable 可获宽免；免税的
AD<q%pu&H? allowable business loss 可扣除的营业亏损
X<%Q"2 h W allowable expenses 可扣税的支出
mFZ?hOyP. allowance 免税额；津贴；备抵；准备金
]V#M%0:Q82 allowance for debts 债项的免税额
{b
allowance for depreciation by wear and tear 耗损折旧免税额
~Wa6J4B{K allowance for funeral expenses 殡殓费的免税额
_n` a`2C|m allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)6J9J+%bi allowance for repairs and outgoings 修葺及支出方面的免税额
6ZQwBS0Y allowance to debtor 给债务人的津贴
Q(oN/y3, alteration of capital 资本更改
;{" +g)u alternate trustee 候补受托人
L#
2+z@g amalgamation 合并
X]dwX%:Z!j ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
!f+H,]D" ambit of charges 征税范围；收费范围
pn5Q5xc amended valuation 经修订的估值
C-H@8p?T American Commodities Exchange 美国商品交易所
`u&Zrdr , American Express Bank Limited 美国运通银行
gjAIEI American Stock Exchange 美国证券交易所
ixT:)|'i amortization 摊销
)}?# amount due from banks 存放银行同业的款项
A?pbWt ~} amount due from banks abroad 存放海外银行同业的款项
g #6E|n amount due from holding companies 控股公司欠款
fk x \= amount due from local banks 存放本港银行同业的款项
a,WICv0E amount due to banks 银行同业的存款
= ^5Alb a/ amount due to banks abroad 海外银行同业的存款
KW^7H amount due to holding companies 控股公司存款
la+[bm< v amount due to local banks 本港银行同业的存款
SrK) t.oK amount due to outport banks 外埠银行同业的存款
8 {X"h# amount for note issue 发行纸币的款额
3^6
d]f amount of bond 担保契据的款额
ikSt"}/hd amount of consideration 代价款额
-xA2pYz" amount of contribution 供款数额
A'&K/) Z amount of indebtedness 负债款额
!_cg\K U# amount of principal of the loan 贷款本金额
ktpa U,% amount of rates chargeable 应征差饷数额
6 'Worj amount of share capital 股本额
E }nH1 amount of sums assured 承保款额
^*Yh@4\{JH amount of variation 变动幅度
^kB8F"X amount of vote 拨款数额
$H9% J amount payable 应付款额
J:zU,IIJ amount receivable 应收款额
P Iw FF}<( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Y*vW!y u analysis 分析
7*Ej. HK ancillary risk 附属风险
j+,d^! annual account 周年帐目；周年帐目报表；年度决算；年结
@-!}BUs? annual accounting date 年结日期
suzZdkMA annual allowance 每年免税额；年积金；年度津贴；年津
3 C<L annual balance 年度余额
cZ2kYn 8 annual disposable income 每年可动用收入
[CXrSST")E annual estimates 周年预算
?3.b{Cq{- annual fee 年费
j?x>_#tIY annual general meeting 周年大会
^>hW y D annual growth rate 年增率；每年增长率
"\o+v|; annual long-term supplement 长期个案每年补助金
)j0TeE1R annual pensionable emolument 可供计算退休金的年薪
In<n& i b annual report 年报
m~-K[+ya`D Annual Report on the Consumer Price Index 《消费物价指数年报》
ikv Wh<=>H annual return 周年报表；周年申报表；每年报税表格
ZWKg9 %y7 Annual Return Rules 《周年报表规则》
]X ?7Z I^ annual review of consumer prices 每年消费物价回顾
GfmI<{da annual roll-forward basis 逐年延展方式
ei [j1F annual salary 年薪
/*X2c6 <d annual statement 年度报表；年度决算表
I
,z3xU Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
`yH<E+ annuitant 年金受益人
tAv@R&W, annuity 年金
e(GP^oK annuity contract 年金合约
Ke 2ccN annuity on human life 人寿年金
[VsKa\9u antecedent debt 先前的债项
0,89H4 ante-dated cheque 倒填日期支票
V#S9H!hm$ anticipated expenditure 预期开支
\(^nSy&N anticipated net profit 预期纯利
m ;GbLncA anticipated revenue 预期收入
8)10o,#L anti-inflation measure 反通货膨胀措施
rFj-kojg anti-inflationary stance 反通货膨胀立场
,l:ORoND apparent deficit 表面赤字
9vGu 0Um apparent financial solvency 表面偿债能力
to DG7XN} apparent partner 表面合伙人
dE4L=sTEsy application for personal assessment 个人入息课税申请书
sE Q=dcK application of fund 资金应用
yEhTNBa*h{ application to release as liquidator and to destruct the books of accounts and documents
bj>v|#r^ 申请免除清盘人职务及毁灭帐簿与文件
rzm:Yx appointed actuary 委任精算师
4O )1uF; appointed auditor 委任核数师；委任审计师
n O\"HLM appointed trustee 委任的受托人
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appointer 委任人
5n9B?T8C apportioned pro rata 按比例分摊
P'Ux%Q+B> apportionment 分配；分摊
U J CYs`y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(2^gVz=j apportionment formula 分摊方程式
2[O&NdP\Zk apportionment of estate duty 遗产税的分摊
/2=#t-p+ appraisal 估价；评估
{pnS Q appreciable growth 可观增长
3@M|m<_R$ appreciable impact 显着影响
{ +
Zd*)M[ appreciable increase 可观增长
hp 5|@ appreciation 增值；升值
'+?"iVVo appreciation against other currencies 相对其他货币升值
mUdOX7$c> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0"\H^ appreciation tax 增值税
@M_oH:GV appropriation 拨款；拨用；拨付
4GY[7^ appropriation account 拨款帐目
4'a=pnE$
Appropriation Bill 拨款法案
p8h9Ng* &` appropriation-in-aid system 补助拨款办法
;; C?{ approved assets 核准资产
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oPXkY W approved budget 核准预算
o:3dfO%nuM approved charitable donation 认可慈善捐款
4, CXJ2 approved charitable institution 认可慈善机构
I+[>I =ewa approved currency 核准货币；认可货币
T>2[=J8U approved estimates 核准预算
B"TAjB&
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ymx>i~>7J approved overseas insurer 核准海外保险人
ZaV8qAsP approved overseas trust company 核准海外信托公司
iw8yb;|z;A approved pooled investment fund 核准汇集投资基金
UBaAx21x approved provident fund scheme 认可公积金计划
0 yuW*z approved provision 核准拨款
i]6` LqlO approved redeemable share 核准可赎回股份
K1\a#w approved regional stock 认可地区性证券
ZjQ
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JGsx_V1t approved subordinated loan 核准附属贷款
1DE<r KI arbitrage 套戥；套汇；套利
2.l Z:VLN arbitrageur 套戥者；套汇者
^Eb.:}!D 6 arbitrary amount 临时款项
O4cr*MCb5 arrangement 措施；安排；协定
d4>Z8FF|1B arrears 欠款
Ay5i+)MD arrears of pay 欠付薪酬
:y%/u%L arrears of revenue 逾期未收税款；逾期未收的帐项
ER5gmmVP@p articles of association 组织章程；组织细则；组织章程细则
!Wy6/F@ Z Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
\]2]/=2tLd ascertainment of profit 确定利润
\Zqng "Asia Clear" “亚洲结算系统”
naYrpK,. Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[z`31F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
MGR!Z@ 1y Asian Development Fund [ADF] 亚洲发展基金
;CmS ~K: Asian dollar bond 亚洲美元债券
Y2ZT.l Asian dollar market 亚洲美元市场
F`Q[6"<a Asian dollar rate 亚洲美元利率
uW@oyZUj Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
zQ@I}K
t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
m '6&9Ja k asked price 沽盘；喊价；索价；卖方报价
UEM(@zD] assessable income 应评税入息
GqaDL3Niqs assessable loss 应评税亏损
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assessable profit 应评税利润
v/68*,z[ assessable value 应评税值
H%UL%l$ assessed profit 估定利润
zr+z hpp assessed value 经评估价值
LcB]Xdsa( assessment 评税；评定；估价；评税单
5_I->-< assessment number 评税编号；估价编号
;#xmQi'` assessment of additional tax 补加税评税
4'`{H@]tb assessment of performance 业绩评估；实绩评价
\N!AXD Assessor 评税主任
'=nQ$/!q asset price bubbles 资产价格泡沫
% NA9{<I asset-backed securities 具资产保证的证券
fPn>v)lN{ assets accretion 资产增值
#sPHdz'3M assets and liabilities 资产与负债
9`I _Et assets betterment statement 资产递增表；资产改进表
+*ZO&yJQ^< assets lending 实物放款；有抵押贷款
6y+Kjd/D assets of the company passing on the death 死者去世时转移的公司资产
- @yh> 8v assets pledged as security for liabilities 用作负债抵押的资产
@SJL\{_ assets portfolio 资产投资组合
tiB_a}5IB assets price 资产价格
6r"eN%m assets quality 资产质素
wkA+j9. assets realization 资产变现
!}v=N ";c assets refinancing arrangement 资产再集资安排
p^%YBY#,H assets securitization 资产证券化
FT#8L assets situated outside Hong Kong 在香港以外地方的资产
u37'~&o{U assets stripping 削减资产；拆卖资产
s+,OxRVw( assets value 资产值
JJ}0gZ assignee 承让人
8/i!' 0r\ assignment 转让；转让书；转让契
~$:|VHl assignment of interest 权益转让
q3.j"WaP assignment of letters patent and trade mark 专利证书及商标转让
}!"A! ~& assignment of property 物业转让；物业转让书
P&9Gga^I assignment right 转让权
v 1z assignor 转让人
\K@'Z associate 有联系的人；有关连人士；相联者；合伙人；联系人
Cjqklb/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
yj;sSRT associate member 附属会员
kzn5M&f> associated body corporate 相联法人团体
Vr6@> @SC associated company 相联公司；联属公司
S1p;nK associated corporation 相联法团
*.sVr7=j Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v0-cd 公认会计师公会〔英国〕
42e|LUZg Association of Futures Exchange Brokers 香港期货经纪协会
S M0~fAtE Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
tZ=E')!\ association of underwriters 承保人组织
C${Vg{g7a assumption of control 接管
@R/07&lBR assurance 担保；保险；转易；转易书
{sihus#Q assurance of interest 权益的转易
?t/ ~lv at 19XX price 按一九ＸＸ年价格计算
k. MUdU^ at a discount 按赔价计算；按贴水价格计算；打折扣
n[ T[DCQ, at a premium 按溢价计算；按升水价格计算
p7veQ`yNc at call 通知付款；按通知
* BR~}1
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;>
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ORyE`h at cost 按成本计算
ohF JZ' at current market price 按当时市价计算；按现时市价计算
F~%]6^$w at current price 按当时价格计算；按现时价格计算
[Sr,h0h6 at factor cost 按要素成本计算；按生产要素成本计算
8YZbP5' at money-of-the-day price 按付款当日价格计算
U=Dms nD, at or better 按指定或较佳价位〔买卖指令〕
A<5ZF27 at par 按面值计算；平价
J7 = + at sight 见票即付
IE;~ ?W" at the close 按收市盘
_hRcc"MS` at the opening 按开市盘
iYDEI e attestation 见证；见证条款
Q<h-FW8z at-the-money option 平价期权
W3IpHV attorney 受权人；受托代表人
C ~<'rO}| attornment 新拥有人承认书
c(:f\Wc3Z attributable profit 可归属利润
,4zmb`dP< attributable share value 可归属股份价值
c_-drS Auckland Stock Exchange 奥克兰证券交易所
8TGOx%}i auction 拍卖
DF1I[b=] auctioneer 拍卖商
YVYu:}e3) audit 审计；核数
sm 0x LZ Audit Commission 审计署
5b!vgm#]) Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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Fz?d3; 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〕
fBRo_CU8! audit review 帐目审查
4]h
=yc R Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
$
et0s;GBv audited account 审计帐目；经审计的帐目
J)`-+}7$v audited annual account 经审计的周年帐目
f|h|q_< ; audited balance sheet 经审计的资产负债表
:n0vQ5a auditor 核数师；核数主任；审计师
ln?v
j)j auditor's certificate 核数师证明书；审计师证明书
;'5>q&[qbP auditor's report 核数师报告；审计师报告
(d(hR0HKE Aussie bond 澳元债券
AvdXEY(- austerity budget 紧缩预算
7![,Q~Fy Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M,/mE~ Australia All Ordinaries Index 澳洲所有普通股票指数
3&u&x( Australian Dollar [AUD] 澳元
\@8+ U;d Australian Options Market 澳大利亚期权市场
z.GMqW%B Australian Securities Commission 澳洲证券事务监察委员会
K8>zF/# + Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BybW)+~ Australian Stock Exchange 澳大利亚证券交易所
85n1eE Austrian Schilling [ATS] 奥地利先令
.QA }u ,EN authentication 认证；鉴证
tNGp\~ authority to purchase 委托购买证；委购书
|?qquD 4= authorization 认可；核准；授权；授权书
}._eIx" authorization by direction 指示授权
A6:e s_ authorization by instruction 指令授权
3pv4B :0 authorization by warrant 令状授权
O-LO/*5MI authorization of unit trust 单位信托的认可
` D= S{
authorized agent 指定代理人
S/D^ authorized capital 法定资本
<F}_ /q1 authorized clerk 出市员
A%`[mc]4# authorized dealer 认可交易商
( M7 pT authorized financial institution 认可财务机构
x|mqL -Q f authorized fund 认可基金
Z @^9PQG$ authorized fund house 获授权的基金公司；认可基金公司
J3n-`k 8 authorized institution 认可机构
]}U*_ rM: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
JsDpy{q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W#KpPDgZE authorized insurer 获授权保险人；获认可承保人
&?q/1vLa authorized investment 特准投资项目
* MJX? authorized person 获授权人
_59huC. authorized representative 获授权代表
g=QDu7Ux authorized share capital 法定股本
c|M6 <} automated quotation system 自动报价系统
8g&?
Cc Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
kKAP"'v 自动交易系统〔香港期货交易所有限公司〕
.Nw=[ automatic adjustment mechanism 自动调整机制
W7U2Mq Q automatic adjustment system 自动调整系统
#=6E\ &NC Automatic Clearing House 自动票据交换所
Q V {}K automatic exchange rates accumulation system 自动化汇率累集系统
K{[%7AM Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
'7+4`E automatic teller machine [ATM] 自动柜员机
cIav& Zko autopay 自动转帐
$u 9K+>. available assets 可用资产
~NQ72wph{ available fiscal reserve 现存财政储备
)xbHCoU, available profit 可用利润
MrDc$p W G Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
%kdE un average 平均；平均数；海损
$Hj.{;eC/k average basic salary 平均基本薪金
G *-b}f average consumer expenditure 平均消费开支；一般消费开支
T;,cN7>>O average cost 平均成本
Cq'KoN% nQ average cost of land production 增辟土地平均成本
_>|
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W@7 average daily turnover 平均每日成交额
R~)\3] "2m average daily wage rate 平均每日工资率
@7?#Y|` average expenditure pattern 平均开支模式
kg'o&^/= average growth rate 平均增长率
{vuZ{I Ja average net fixed assets 固定资产平均净值
;j^H)."A\ average of relatives 相对价格平均数
c Uvz2TK average price 平均价格
`-3O w[ average propensity to consume 平均消费倾向；一般消费倾向
~y/
nlb! average propensity to save 平均储蓄倾向；一般储蓄倾向
13@|w1 /Z average rate 平均率
cUA7#1\T= average revenue 平均收入；平均收益
89o/F+ _b average stock 平均库存；平均存货
.w0s%T,8}^ average yearly rent 平均年租
kP-3"AC G avoidance of double taxation 避免双重课税
; \=M; Zt avoidance of tax 避税
