A:
:V8 \^ A share Ａ股；甲类股份
snX5mD abatement of tax 减税；减扣免税额
mio\}S A ABN AMRO Bank N.V. 荷兰银行
Ru2kC} Dx! above-the-line expenditure 线上项目支出；经常预算支出
;Lz96R@} above-the-line receipt 线上项目收入；经常预算收入
@c5TSHSL. ABSA Asia Limited 南非联合亚洲有限公司
LA1UD+S absolute change 绝对数值变更
"/wZt c absolute expenditure 实际开支
hMDy;oQ absolute guideline figure 绝对准则数字
oKz Lt absolute interest 绝对权益
@q|I$'K]x absolute order of discharge 绝对破产解除令
p*vEVo absolute profit margin 绝对利润幅度
_%Jqyc"- absolute value 实值；绝对值
0p8 (Q absolutely vested interest 绝对既得权益
u3kZOsG absorbed cost 已吸收成本；已分摊成本
f~t*8rG~m absorption 吸收；分摊；合并
WOquG absorption rate 吸收率；摊配率；分摊率
RHeql*` ACB Finance Limited 亚洲商业财务有限公司
$ O=m/l $ acceptable form of reciprocity 合理的互惠条件
.h{`e>d acceptable rate 适当利率；适当汇率
B!6?+< J" acceptance agreement 承兑协议
yy G:Kl acceptance for honour 参加承兑
G 9d@vu acceptor 承兑人；接受人；受票人
.% . J Q acceptor for honour 参加承兑人
>/GVlXA' accident insurance 意外保险
{ "=d7i Accident Insurance Association of Hong Kong 香港意外保险公会
!@5B:n* accident insurance scheme 意外保险计划
EE-jU<>| accident year basis 意外年度基准
]Z6==+mCP accommodation 通融；贷款
6/ F]ncw G accommodation bill 通融票据；空头票据
aNw8][ accommodation party 汇票代发人
Y=\;$ :L[ account balance 帐户余额；帐户结余
jgbE@IA@!' account book 帐簿
u 6;SgPw account collected in advance 预收款项
3 l QGU account current book 往来帐簿
Wu?4 oF account of after-acquired property 事后取得的财产报告
9*U3uyPi account of defaulter 拖欠帐目
% ,1bh account payable 应付帐款
=UT*1-yh R account payee only [A/C payee only] 只可转帐；存入收款人帐户
d%8hWlf fz account receivable 应收帐款
xXQDHc -Ba account receivable report 应收帐款报表
)BmK'H+l account statement 结单；帐单；会计财务报表
+<7`Gn(n3 account title 帐户名称；会计科目
U TC|8 accountant's report 会计师报告
<S <@V? h Accountant's Report Rules 会计师报告规则
XhhV 7J_F accounting and auditing procedure 会计与审计程序；会计与核数程序
oYI7 .w Accounting Arrangements 《会计安排》
Dz3=ksXZ
accounting basis 会计基础
@WEDXB accounting by Official Receiver 破产管理署署长呈交的帐目
Y?ouB Accounting Circular 《会计通告》
F=bX\T7 accounting class 会计类别
*;5P65:u$> accounting date 记帐日期；会计结算日期
1 #/>[B accounting for money 款项核算
<XDYnWz Accounting Officer 会计主任
&3 #19v7/ accounting period 会计报告期；会计期
===M/}r accounting policy 会计政策；会计方针
/J9|.];%r accounting practice 会计惯例
unY+/p $ accounting principle 会计准则
/-4rcC accounting record 会计记录
N D`?T
&PK accounting report 会计报告
Y`.FSs Accounting Services Branch [Treasury] 会计事务部〔库务署〕
B}Qpqa=_c Accounting Society of China 中国会计学会
ezS@LFaA accounting statement 会计报表
q &]I accounting system 会计制度；会计系统
t4X:I&l-M: accounting transaction 会计事项；帐务交易
8 6y )+h` accounting treatment 会计处理
_=S 4H accounting year 会计年度
?H3Ls~R accretion 增值；添加
D;*P'%_Z accrual 应计项目；应累算数目
+`'=K ;{U accrual basis 应计制；权责发生制
2 ,RO accrual basis accounting 应计制会计；权责发生制会计
bVO{,P2 o accrue 应累算；应计
`v)
:|Q accrued benefit 应累算利益
B ~xT:r accrued charges 应计费用
js^+ {~ accrued cumulative preference share dividend 应累算的累积优先股股息
Ti:PKpc accrued expenses 应累算费用
K8,Q^!5]" accrued interest payable 应付利息；应计未付利息
W:VRLT>w> accrued interest receivable 应收利息；应计未收利息
Vz[tgb]- accrued right 累算权益
jJc:%h$|2 accruing profit 应累算的利润
M ^S <G accumulated fiscal reserve 累积财政储备
xL&M8: accumulated profit 累积利润；滚存溢利
F`))qCgg] accumulated reserve 累积储备
}JPLhr|d^ accumulation of surplus income 累积收益盈余
WOkAma- acquired assets 既得资产
Pk)>@F< acquisition 收购；购置；取得
QPr 29 acquisition cost 购置成本
_/xA5/V acquisition expenses 购置费用
awu18(;J acquisition of 100% interest 收购全部股权
2nz^%pLT acquisition of control 取得控制权
I qD;* acquisition of fixed assets 购置固定资产
ePLpGT acquisition of shell “买壳”
.0 }eg$d acquisition price 收购价
} Y9= 3X act of God 天灾
x6N)T4J( acting partner 执事合伙人
A~0eJaq+ active market 买卖活跃的市场；交投畅旺的市场；旺市
lFJDdf2:$C active partner 积极参与的合伙人
'ip2| U G active trading 交投活跃
Es]:-TR actual circulation 实际流通
!:BmDX[<n actual cost 实际成本
?5VP V9EX actual expenditure 实际开支；实际支出
'/O >#1 actual income 实际入息；实际收入；实际收益
b} <?& @ actual market 现货市场
yVZLZLm actual price 现货价；实际价格
`|&#=hl~ actual profit 实际利润
7F$G.LhMw actual quotation 实盘；实际价位；实际报价
I) ]"`2w2w actual year basis 按实际年度计算
^?<gz!(- actuals 实货
h$`zuz actuarial investigation 精算调查
mZ_643| actuarial principle 精算原则
6 rp(<D/_ actuarial report 精算师报告
q# C;iK4 Actuarial Society of Hong Kong 香港精算学会
sH_B*cr3 actuarial valuation 精算师估值
?2q4dx 0 actuary 精算师
>8;EeR vI ad referendum agreement 暂定协议；有待覆核的协定
E! "N}v ad valorem duty 从价税；按值征税
C"7-lz ad valorem duty system 从价税制
yX7P5c. ad valorem fee 从价费
}+]
l_! v* ad valorem tariff 从价关税
CqFk(Td9-D additional allowance 额外免税额
^]n:/kZ5"[ additional amount for unexpired risk 未过期风险的额外款额
H"5=z7w additional assessable profit 补加应评税利润
&d sXK~9M> additional assessment 补加评税
xwSi.~ . additional commitment 额外承担
i(O+XQ}Fyx additional commitment vote 额外承担拨款
9Ib#A additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
`En>o~ L; additional dependent parent allowance 供养父母额外免税额
y?Cq{( additional provision 额外拨款
2r^G;,{ additional stamp duty 附加印花税
;X;q8J^_K_ additional tax 补加税罚款；补加税款
nI_UL Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0+{CN|0 adjudged bankrupt 被裁定破产
8.WZC1 N adjudicated bankrupt 裁定破产人
$ VTk0J-W adjudication fee 裁定费；评定印花税额手续费；评估契据费
;)Fc@OXN> adjudication of bankruptcy 裁定破产；宣告破产
W @
?* ~ adjudication of insolvency 裁定无力偿还债务
X+7@8)1( adjusted actual 经调整的实数；调整后的实数
Qo\+FkhYq adjusted current assets 经调整的流动资产；调整后的流动资产
1[:tiTG|C adjusted figure 经调整的数字；调整后的数额
<rI8 O;\H adjusted liabilities 经调整的负债；调整后的负债
C.`! ?CW adjusted loss 经调整的亏损；调整后的亏损
*N65B# 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
2I$-&c ] adjusted profit 经调整的利润；调整后的利润
O=
84ZP% adjusted surplus 经调整的盈余额；调整后的盈余额
qbx}9pp}g adjusted value 经调整的价值；调整后的价值
_=Y HO. adjustment 调整；修订；理算〔保险〕
ioT +,li adjustment centre 调剂中心
wG LSei-s adjustment lag 调整过程的时间差距；调整时差
C bW>yr adjustment mechanism 调整机制
Xte"tf9(C adjustment of loss 亏损调整
}'u0Q6Obj adjustment process 调整过程；调整程序
wNm 1H[{ adjustment range 调整幅度
e|
Sw+fhy< administered exchange rate 受管制汇率
:meq4!g{1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p N+1/m, administration expenses 行政费用
y^:N^Gt administration fee 手续费；行政费
Lj2Au_5 administration in bankruptcy 破产管理
zvOSQxGQ administration order 遗产管理令
+ 'V ,z administrator 管理人；遗产管理人
HD HC9E6 administrator of the estate 遗产管理人
}cO}H 2m admission of debt 债项承认书
~0V ,B1a admission of proof 接纳债权证明
}. t8C y9G advance 放贷款项；垫付款项；预支款项；预付款项
\5DOp-2 advance account 暂支帐目；预付款帐户
>NJ`*M advance compensation 预付补偿金
$s<bKju advance from shareholder 股东垫款
AGMrBd|J{ advance pending reimbursement 预支以待日后付还
.azA1@V| advanced economy 先进经济体系
uRnSwJ"hE advancement 预付；预付财产
~y" ^t@!E advances warrant 垫款令
d)1Pl3+ advancing 贷出
dQ-:]T ( adverse balance 逆差
Z( c2F] adverse exchange 逆汇
o 2_mcJ advertisement addressed to shareholders 在报章刊登的致股东通告
^oXLk&d advice for collection 托收通知书
QHPC?a6CD advice of drawing 提款通知书；汇票通知书
!Ct'H1J- advice of payment 付款通知
3-4C GSX;X Advisory Committee [Securities and Futures Commission]
s#>``E! 谘询委员会〔证券及期货事务监察委员会〕
`VXC*A
Advisory Committee on Diversification 经济多元化谘询委员会
r 0: I affidavit 誓章；遗产申报誓章
u(C?\HaH affidavit of no receipt 述明无收款的誓章
JW9U&Bj{ affiliate 联号；联营公司；附属公司
&Xp <%[:
affiliated company 附属公司；联号；联营公司
NsF8`r g affirmation [estate duty] 非宗教式宣誓〔遗产税〕
eUEO~M2&U{ affordability 负担能力
! g7bkA African Development Bank [AfDB] 非洲开发银行
0oPcZ""X] after-acquired property 事后取得的财产
ZU K'z after-hours dealing 市后交易
)uazB!X after-tax profit 税后盈利；税后利润；税后溢利
)^]1j$N=3 agency agreement 代理协议
8dCa@r&tz agency expenses 代理机构的开支
kpx2e2C| agency fee 代理费
zrE Dld9 Agency Law 《代理法》
hM[QR'\QS agent 代理人；承销人
$;As 7MI agent of company 公司代理人
^nN@@ \-5 agent's fee 代理人费；经纪费
56!/E5qgW aggregate 总计；总数；总体数字
'eg;)e:`b+ aggregate amount 总款额；总额
dFzlcKFFD aggregate assets and liabilities 总体资产与负债
k*k 9hv? aggregate at constant price 按固定价格计算的总体数字
SwdUElEp aggregate demand 总需求
50HRgoP5Y aggregate gross position 总持仓量
$zD}hO9 aggregate limit 总限额
&- 2i+KjEX aggregate of salaries tax 合计薪俸税
|P`: NAf2 aggregate performance 总体表现；总体业绩
,+o*>fD aggregate supply 总体供应
-Ou@T#h" aggregate surplus 总盈余
7#9yAS+x( aggregate total 整体总额
uS&NRf9A aggregate value 总值；合计价值
egh_1Wg2a aggregated basis 合计基准
S T25RJC aggregated net chargeable income 合计应课税入息实额
0k 6S`e9gI aggregation 合并计算；合计；总和
3ox
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jCxg)D7W aggregation of property 财产的总和
R^= [D#*]> agio 差价；贴水
uBA84r%{QQ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
f+>g_Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
l AA s/ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
qIg^R@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&pEr;:E 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Hi Pd|D Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'bx$}w N 《香港政府和大韩民国政府关于相互促进和保护投资协定》
&'A8R;b}-? agreement for a settlement 授产协议
+X4/l"| agreement for assignment 转让协议
v|#}LQZ agreement for sale 售卖协议；买卖协议
Ika(ip#]= agreement for sale and purchase 买卖协议
xq \A TON agreement for the payment of interest 支付利息协议
f ,WA l\ agreement for the repayment of money 还款协议
,-.a! a agreement of reinsurance 再保险协议
';Ew-u Agricultural Bank of China 中国农业银行
ylPDM7Ka air passenger departure tax 飞机乘客离境税
_H)>U[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
rBrJTF:. airport tax 机场税
h?+bW'm alcohol duty 酒精税
9 , >u, alienation 让与；让渡；转让
25 m!Bf alimony 生活费；赡养费
> ?<C+ZHh All Ordinaries Index [AOI] 所有普通股指数
WJF#+)P:Y all risks 全险；综合险
k+`e0Jago All Sales Record for Stock Market 《股票市场成交报告》
.F@0`*#rE~ Allied Capital Resources Limited 新联财务有限公司
CI~ll=9` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
WbH#@]+DN allocation letter 拨款信件
#b5V/) K allocation of fund 分配款项；预留款项
RqE|h6/ allocation of profit 利润分配；溢利分配
.E &-gXJ4 allocation warrant 拨款令
:8 jaW?~ allotment 分配；配股
<imIgt|`2 allotment notice 股份配售通知；配股通知
&0*IN
nlc? allotment of shares 股份分配
BZ"+ ND9m_ allowable 可获宽免；免税的
x/^,{RrPk allowable business loss 可扣除的营业亏损
PHv0^l]B allowable expenses 可扣税的支出
fFNwmH-jv allowance 免税额；津贴；备抵；准备金
LS{t7P9K allowance for debts 债项的免税额
a[A9(Ftn allowance for depreciation by wear and tear 耗损折旧免税额
e
QGhX( allowance for funeral expenses 殡殓费的免税额
{v~.zRW%]r allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<j^bk"l p allowance for repairs and outgoings 修葺及支出方面的免税额
7qT>wCVT allowance to debtor 给债务人的津贴
_5JwJcQ alteration of capital 资本更改
bj`mQMC alternate trustee 候补受托人
yx&'W_Q@ amalgamation 合并
^*A8 NdaB ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G~fM!F0 ambit of charges 征税范围；收费范围
1@ vlbgLr@ amended valuation 经修订的估值
c037#&Q%# American Commodities Exchange 美国商品交易所
)%D>U American Express Bank Limited 美国运通银行
|)WN%#v American Stock Exchange 美国证券交易所
X Lxr@1 amortization 摊销
xv:VW< amount due from banks 存放银行同业的款项
V detY\ amount due from banks abroad 存放海外银行同业的款项
WPu{
]<pl amount due from holding companies 控股公司欠款
eh5j amount due from local banks 存放本港银行同业的款项
N]iu
o. amount due to banks 银行同业的存款
j@4AY}[tX amount due to banks abroad 海外银行同业的存款
+8~C&K: amount due to holding companies 控股公司存款
B`i 5lD amount due to local banks 本港银行同业的存款
;Uv/#"r amount due to outport banks 外埠银行同业的存款
/2#1Oi)o amount for note issue 发行纸币的款额
Ihn+_H u amount of bond 担保契据的款额
hA!kkNqV amount of consideration 代价款额
Ns Y D~n amount of contribution 供款数额
8fX<,*#I amount of indebtedness 负债款额
N6wCC Xd amount of principal of the loan 贷款本金额
=vc8u&L2 amount of rates chargeable 应征差饷数额
ic]b"ItD amount of share capital 股本额
GfMC Hs amount of sums assured 承保款额
W]U}, g8Z amount of variation 变动幅度
6 7{> x[ amount of vote 拨款数额
::eYd23 amount payable 应付款额
#FQkwX'g amount receivable 应收款额
jt? . g' Amsterdam Stock Exchange 阿姆斯特丹证券交易所
gvl3NQQ%t analysis 分析
*%,{<C,Y ancillary risk 附属风险
eK=<a<tx annual account 周年帐目；周年帐目报表；年度决算；年结
vl67Xtk4 annual accounting date 年结日期
;%_s4 annual allowance 每年免税额；年积金；年度津贴；年津
F:B 8J4/ annual balance 年度余额
j|/4V annual disposable income 每年可动用收入
@;K-@*k3 annual estimates 周年预算
^^C@W?.z annual fee 年费
r( Vz( annual general meeting 周年大会
GZ@`}7b} annual growth rate 年增率；每年增长率
$VRVM Y [q annual long-term supplement 长期个案每年补助金
!CO1I-yL annual pensionable emolument 可供计算退休金的年薪
!|@hU/ annual report 年报
01^+HEbm Annual Report on the Consumer Price Index 《消费物价指数年报》
?!Bf# "TY annual return 周年报表；周年申报表；每年报税表格
*(>,\8OVf Annual Return Rules 《周年报表规则》
Tb@r@j:V annual review of consumer prices 每年消费物价回顾
IqW4Q1>f annual roll-forward basis 逐年延展方式
*~>} * annual salary 年薪
U b_!~tb}? annual statement 年度报表；年度决算表
].e4a;pt Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
!/;/ X\d annuitant 年金受益人
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w-$p annuity 年金
~#^suy? annuity contract 年金合约
Or9"T ]z annuity on human life 人寿年金
XVwJr"" + antecedent debt 先前的债项
;p_@%*JA x ante-dated cheque 倒填日期支票
Q O&{Jx.^[ anticipated expenditure 预期开支
0!fT:R a anticipated net profit 预期纯利
]QbT%0 anticipated revenue 预期收入
c1x{$ anti-inflation measure 反通货膨胀措施
a(Fx1`} anti-inflationary stance 反通货膨胀立场
v%2 @M apparent deficit 表面赤字
E@(nKe&6T_ apparent financial solvency 表面偿债能力
Jdc{H/10 apparent partner 表面合伙人
gFQ\zOlY8a application for personal assessment 个人入息课税申请书
f}%p aE" application of fund 资金应用
-\dcs? application to release as liquidator and to destruct the books of accounts and documents
NQpC]# n 申请免除清盘人职务及毁灭帐簿与文件
G 9
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-EP\ appointed actuary 委任精算师
A$=h' !$ appointed auditor 委任核数师；委任审计师
3)6&)7 `* appointed trustee 委任的受托人
G3w kqd appointer 委任人
"!F%X %/ apportioned pro rata 按比例分摊
n;+`%;6 apportionment 分配；分摊
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nb8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
TEN~3 Ef# apportionment formula 分摊方程式
2.>a L apportionment of estate duty 遗产税的分摊
|T) $E appraisal 估价；评估
FO S5?%J appreciable growth 可观增长
=lOdg3 #\a appreciable impact 显着影响
q e3d,! appreciable increase 可观增长
bK69Rb@\A appreciation 增值；升值
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appreciation against other currencies 相对其他货币升值
BV-(`#~:y appreciation of the exchange value of Hong Kong dollar 港元汇值上升
V =cJdF appreciation tax 增值税
s'4%ZE2Dr appropriation 拨款；拨用；拨付
b CL/"OB appropriation account 拨款帐目
V7}]39m(s Appropriation Bill 拨款法案
49iqr P' appropriation-in-aid system 补助拨款办法
aT_%G&. approved assets 核准资产
w}WfQj approved basket stock 认可一篮子证券
=v:}{~M^$ approved budget 核准预算
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VX approved charitable donation 认可慈善捐款
o^8Z cN> approved charitable institution 认可慈善机构
vBLs88 approved currency 核准货币；认可货币
#
H)\ ts approved estimates 核准预算
#9e 2+5s approved estimates of expenditure 核准开支预算
T jrz_o) approved overseas insurer 核准海外保险人
r"&uW !~0 approved overseas trust company 核准海外信托公司
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9T780 approved pooled investment fund 核准汇集投资基金
%+ : $uk[ approved provident fund scheme 认可公积金计划
>*]dB| 2 approved provision 核准拨款
yE_ T#FN approved redeemable share 核准可赎回股份
UY}EW`$#m approved regional stock 认可地区性证券
\TS.9 > \ approved retirement scheme 认可退休金计划
/)*si approved subordinated loan 核准附属贷款
!~_6S*~ arbitrage 套戥；套汇；套利
HrS- o= arbitrageur 套戥者；套汇者
ym;I(TC+ arbitrary amount 临时款项
l0K_29^ arrangement 措施；安排；协定
' TO/i:{\ arrears 欠款
S[ 5OTwa8L arrears of pay 欠付薪酬
x,j%3/ J^2 arrears of revenue 逾期未收税款；逾期未收的帐项
8Joj KH articles of association 组织章程；组织细则；组织章程细则
9l<}`/@}W Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
U: q4 OtiP ascertainment of profit 确定利润
q${+I(b, "Asia Clear" “亚洲结算系统”
Y;1s= B9 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A)8 0qx:
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ufB9\yl{~ Asian Development Fund [ADF] 亚洲发展基金
2UeK%-~W? Asian dollar bond 亚洲美元债券
Xk?Y Asian dollar market 亚洲美元市场
DCSmEy`. Asian dollar rate 亚洲美元利率
otmyI;v 7< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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'Kyp_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4K0Fc^- asked price 沽盘；喊价；索价；卖方报价
?W\KIp \Kn assessable income 应评税入息
v`\ CzT assessable loss 应评税亏损
Mt*eC)~ Yx assessable profit 应评税利润
'byao03 assessable value 应评税值
,?c=v`e assessed profit 估定利润
@g] >D assessed value 经评估价值
V( =3K"j assessment 评税；评定；估价；评税单
*(o^w'5 assessment number 评税编号；估价编号
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F$Wz assessment of additional tax 补加税评税
}* |aVBvU assessment of performance 业绩评估；实绩评价
ekCt1^5Y Assessor 评税主任
/ xb37, asset price bubbles 资产价格泡沫
4Ix~Feuph asset-backed securities 具资产保证的证券
, GMuq_H assets accretion 资产增值
I#- T/1N assets and liabilities 资产与负债
B*^8kc:)L assets betterment statement 资产递增表；资产改进表
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I assets lending 实物放款；有抵押贷款
F$HL \y assets of the company passing on the death 死者去世时转移的公司资产
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)P5] assets pledged as security for liabilities 用作负债抵押的资产
98I m/v assets portfolio 资产投资组合
g>n1mK| assets price 资产价格
:1gc LsF assets quality 资产质素
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7]G?+7E assets realization 资产变现
, L5.KwB assets refinancing arrangement 资产再集资安排
]D@y""{--s assets securitization 资产证券化
J@RV ^2 assets situated outside Hong Kong 在香港以外地方的资产
?MD\\gN assets stripping 削减资产；拆卖资产
uiq;{!dop assets value 资产值
q) !G5j3 assignee 承让人
q]DE\*@ assignment 转让；转让书；转让契
F>ps& h assignment of interest 权益转让
:9W)CwZ)V assignment of letters patent and trade mark 专利证书及商标转让
jTN!\RH9NF assignment of property 物业转让；物业转让书
Z9UNp[ 0 assignment right 转让权
n:[LsbTk assignor 转让人
P`y 0FKS associate 有联系的人；有关连人士；相联者；合伙人；联系人
G\Q0{4w 8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0c]3 ,# associate member 附属会员
$Hal] associated body corporate 相联法人团体
24I~{Qy associated company 相联公司；联属公司
V&>mD"~MP associated corporation 相联法团
, R $ZZ4 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7Yl y ^ 公认会计师公会〔英国〕
/ S`d? AV Association of Futures Exchange Brokers 香港期货经纪协会
.xg, j{%( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{3G2-$yb association of underwriters 承保人组织
9m}c2:p assumption of control 接管
= ~ ="# assurance 担保；保险；转易；转易书
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F sSY assurance of interest 权益的转易
.!Os'Y9[ , at 19XX price 按一九ＸＸ年价格计算
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at a discount 按赔价计算；按贴水价格计算；打折扣
e2Df@ 8> at a premium 按溢价计算；按升水价格计算
O^4K o} at call 通知付款；按通知
ZZU"Q7`^ at constant market price 按固定市价计算
g({dD ; at constant price 按固定价格计算
htHnQ4Q at cost 按成本计算
+"D* 0gYD at current market price 按当时市价计算；按现时市价计算
fMIKA72>{ at current price 按当时价格计算；按现时价格计算
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hS(9y40 at factor cost 按要素成本计算；按生产要素成本计算
YojYb]y+ j at money-of-the-day price 按付款当日价格计算
QW6\~l 4 at or better 按指定或较佳价位〔买卖指令〕
"hXB_73)V at par 按面值计算；平价
-\ ~D6OA at sight 见票即付
gf U!sYZ at the close 按收市盘
-{a&Zkz>V at the opening 按开市盘
v`9n'+h-c6 attestation 见证；见证条款
<rFKJ^ B at-the-money option 平价期权
J2Eb"y>/; attorney 受权人；受托代表人
Pt8 U0)i) attornment 新拥有人承认书
Xw<N nvz6 attributable profit 可归属利润
"~aC W~ attributable share value 可归属股份价值
^r0mx{i & Auckland Stock Exchange 奥克兰证券交易所
9 e0Oj3!B auction 拍卖
om pkDl\E auctioneer 拍卖商
2B&|0&WI audit 审计；核数
s(M8 Y Audit Commission 审计署
Qh@A7N/L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O)9{qU:[b 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〕
VH5Vg We audit review 帐目审查
Dv[ 35[Yh Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
t"]~e " audited account 审计帐目；经审计的帐目
%2TjG audited annual account 经审计的周年帐目
U#1 ,]a\ audited balance sheet 经审计的资产负债表
8Qi@z Jq, auditor 核数师；核数主任；审计师
+)l6%QKcW auditor's certificate 核数师证明书；审计师证明书
gTwxmp., auditor's report 核数师报告；审计师报告
&[ 4lP~ Aussie bond 澳元债券
^PI8Bvs>j austerity budget 紧缩预算
Hm55R Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
h` ,! p Australia All Ordinaries Index 澳洲所有普通股票指数
x1{gw 5: Australian Dollar [AUD] 澳元
>s+*D =k Australian Options Market 澳大利亚期权市场
$r87]y! Australian Securities Commission 澳洲证券事务监察委员会
i& y bvTl Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(lR9x6yf Australian Stock Exchange 澳大利亚证券交易所
<X1^w Austrian Schilling [ATS] 奥地利先令
"=9kX`(1 y authentication 认证；鉴证
tN:PWj5 authority to purchase 委托购买证；委购书
q(I`g;MF authorization 认可；核准；授权；授权书
T?'Vb authorization by direction 指示授权
o$-!E(p authorization by instruction 指令授权
XB'PEvh8 authorization by warrant 令状授权
by8~'? authorization of unit trust 单位信托的认可
'vU x4s authorized agent 指定代理人
{expx<+4F authorized capital 法定资本
p!xCNZ(m authorized clerk 出市员
5T4 !' 4n authorized dealer 认可交易商
~i y]X:U authorized financial institution 认可财务机构
X,"(G}KUA authorized fund 认可基金
I@<\DltPi authorized fund house 获授权的基金公司；认可基金公司
"`4V ^1 authorized institution 认可机构
$D)Ajd; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
MF["-GvP/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a2'f#[as authorized insurer 获授权保险人；获认可承保人
b
qNM authorized investment 特准投资项目
;5 Jz rbtL authorized person 获授权人
7r4|>F authorized representative 获授权代表
YX r" authorized share capital 法定股本
ht 1d[ automated quotation system 自动报价系统
nD51,1> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$ ' obj 自动交易系统〔香港期货交易所有限公司〕
T ,D(Xh automatic adjustment mechanism 自动调整机制
^$I8ga automatic adjustment system 自动调整系统
ckTk2xPQ Automatic Clearing House 自动票据交换所
1SGLA"r automatic exchange rates accumulation system 自动化汇率累集系统
qu:nV"~_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8A ;)5! automatic teller machine [ATM] 自动柜员机
H<`<5M 8 autopay 自动转帐
;9rS[$ ^$O available assets 可用资产
"bC1dl< available fiscal reserve 现存财政储备
t5Oeb<REz available profit 可用利润
b,Vg3BS Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~l@
h average 平均；平均数；海损
k ED1s's average basic salary 平均基本薪金
O<o>/HH$ average consumer expenditure 平均消费开支；一般消费开支
%2j R J average cost 平均成本
2/W5E-tn average cost of land production 增辟土地平均成本
FbWcq_ average daily turnover 平均每日成交额
JgmX =6N average daily wage rate 平均每日工资率
~DYv6-p% average expenditure pattern 平均开支模式
. h7`Q{ average growth rate 平均增长率
Z/f%$~Ch average net fixed assets 固定资产平均净值
<+mYC'p average of relatives 相对价格平均数
aF41?.s average price 平均价格
,p\ :Z3{ZH average propensity to consume 平均消费倾向；一般消费倾向
Adma~]T9 average propensity to save 平均储蓄倾向；一般储蓄倾向
L"
GQ Q average rate 平均率
=W_Pph average revenue 平均收入；平均收益
(Iz$_( average stock 平均库存；平均存货
=h
Lw 1~ average yearly rent 平均年租
+-*Ww5Zti avoidance of double taxation 避免双重课税
Jb (CH4|7 avoidance of tax 避税
