A:
VS7 A share Ａ股；甲类股份
t -}IKrbv abatement of tax 减税；减扣免税额
Gv#bd05X ABN AMRO Bank N.V. 荷兰银行
[yc7F0Aw above-the-line expenditure 线上项目支出；经常预算支出
=C|^C3HK above-the-line receipt 线上项目收入；经常预算收入
x wwL
ABSA Asia Limited 南非联合亚洲有限公司
#2Vq "Zn absolute change 绝对数值变更
6p&uifY}tR absolute expenditure 实际开支
KP>1%ap6 absolute guideline figure 绝对准则数字
2r+nr absolute interest 绝对权益
%(K} 1[ absolute order of discharge 绝对破产解除令
DH i@ ujr absolute profit margin 绝对利润幅度
79o=HiOF99 absolute value 实值；绝对值
\W= Z`w3 absolutely vested interest 绝对既得权益
^;[_CF _ absorbed cost 已吸收成本；已分摊成本
$Tt.r absorption 吸收；分摊；合并
@W==)S%O absorption rate 吸收率；摊配率；分摊率
:>H {? ACB Finance Limited 亚洲商业财务有限公司
ug"4P.wI acceptable form of reciprocity 合理的互惠条件
) 7#3n(_np acceptable rate 适当利率；适当汇率
N
K@6U_/W acceptance agreement 承兑协议
TnKOr~ @* acceptance for honour 参加承兑
hOFvM&$ acceptor 承兑人；接受人；受票人
>r}?v3QW acceptor for honour 参加承兑人
.*W7Z8!e accident insurance 意外保险
>@-. rkd( Accident Insurance Association of Hong Kong 香港意外保险公会
J!3; \ accident insurance scheme 意外保险计划
hl)jE
06 accident year basis 意外年度基准
uc]5p(9Hb accommodation 通融；贷款
d6??OO=~>M accommodation bill 通融票据；空头票据
A9J{>f
accommodation party 汇票代发人
F,K))325 account balance 帐户余额；帐户结余
q['3M <q account book 帐簿
}5 $le] account collected in advance 预收款项
Y n?Xo_Y account current book 往来帐簿
U.I 7p account of after-acquired property 事后取得的财产报告
4v{Ye,2 account of defaulter 拖欠帐目
_)YB*z5 account payable 应付帐款
U 17=/E account payee only [A/C payee only] 只可转帐；存入收款人帐户
&%(SkL_] account receivable 应收帐款
*%atE account receivable report 应收帐款报表
l0Z K) account statement 结单；帐单；会计财务报表
L`9.Gf account title 帐户名称；会计科目
E7w^A accountant's report 会计师报告
. _Jypk8 Accountant's Report Rules 会计师报告规则
cbzS7q<) accounting and auditing procedure 会计与审计程序；会计与核数程序
C } L2'l, Accounting Arrangements 《会计安排》
*&+z I$u( accounting basis 会计基础
W(-son~I accounting by Official Receiver 破产管理署署长呈交的帐目
e(&u3 #7Nn Accounting Circular 《会计通告》
)Q}Q -Zt accounting class 会计类别
R,OT\FQ< accounting date 记帐日期；会计结算日期
\TDn q!)? accounting for money 款项核算
Zz 'g&ew o Accounting Officer 会计主任
`/i/AZ{ accounting period 会计报告期；会计期
WOeLn[ accounting policy 会计政策；会计方针
1L?W+zMO accounting practice 会计惯例
8A-*MU`+ accounting principle 会计准则
9.#")%_p accounting record 会计记录
#8BI`.t)j accounting report 会计报告
X_Pbbx_j Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z-sq9Qp&x Accounting Society of China 中国会计学会
GyFA1%(o accounting statement 会计报表
Z^WI~B0nt accounting system 会计制度；会计系统
Yz EOfHL, accounting transaction 会计事项；帐务交易
1C*mR%Q accounting treatment 会计处理
YZ<5-C accounting year 会计年度
k!WeE#"( accretion 增值；添加
2$o\`^dy accrual 应计项目；应累算数目
#P !M"_z accrual basis 应计制；权责发生制
m<*+^JN accrual basis accounting 应计制会计；权责发生制会计
!#e+!h@ accrue 应累算；应计
Q?`s4P)14o accrued benefit 应累算利益
D})12qB;u9 accrued charges 应计费用
(b"q(:5oX accrued cumulative preference share dividend 应累算的累积优先股股息
43rV> W, accrued expenses 应累算费用
ol
{N^fi K accrued interest payable 应付利息；应计未付利息
$d.Dk4.ed accrued interest receivable 应收利息；应计未收利息
>-w# &T &K accrued right 累算权益
B=}QgXg accruing profit 应累算的利润
&Rz -;66bN accumulated fiscal reserve 累积财政储备
K&"X7fQ accumulated profit 累积利润；滚存溢利
OW! y7 accumulated reserve 累积储备
Df(+@L5! accumulation of surplus income 累积收益盈余
SFFJy RCz acquired assets 既得资产
E4_,E eC# acquisition 收购；购置；取得
L(1} PZ acquisition cost 购置成本
K]dR %j acquisition expenses 购置费用
:TV`uUE acquisition of 100% interest 收购全部股权
LA/Qm/T acquisition of control 取得控制权
QXy= | acquisition of fixed assets 购置固定资产
~9;udBfwF acquisition of shell “买壳”
tk:G6Bkid acquisition price 收购价
0[7"Lhp d act of God 天灾
XCXX(8To0= acting partner 执事合伙人
"zqa:D26 active market 买卖活跃的市场；交投畅旺的市场；旺市
hC]:+.Q+ active partner 积极参与的合伙人
?k^m|Z active trading 交投活跃
:}gEt?TUhs actual circulation 实际流通
ZcTjOy? actual cost 实际成本
Ah r actual expenditure 实际开支；实际支出
h b} Qt Q actual income 实际入息；实际收入；实际收益
- _ %~b actual market 现货市场
'jy e* actual price 现货价；实际价格
"Rtt~["% actual profit 实际利润
[.C P,Ly actual quotation 实盘；实际价位；实际报价
l$R9c+L= actual year basis 按实际年度计算
3&+ nV1 actuals 实货
P1Iy >%3 actuarial investigation 精算调查
'Ddzlip actuarial principle 精算原则
hyhm{RC?[ actuarial report 精算师报告
~Ra8(KocD Actuarial Society of Hong Kong 香港精算学会
: wUi&xw actuarial valuation 精算师估值
rD !GEU actuary 精算师
2{oQ ad referendum agreement 暂定协议；有待覆核的协定
oMoco tQ;$ ad valorem duty 从价税；按值征税
O]!o|w( ad valorem duty system 从价税制
'UuHyC2Ha3 ad valorem fee 从价费
IQ
xi@7%& ad valorem tariff 从价关税
D )Jac@ ,0 additional allowance 额外免税额
<P]%{msGH additional amount for unexpired risk 未过期风险的额外款额
O+ [ s4] additional assessable profit 补加应评税利润
4#ikdjB; additional assessment 补加评税
}` <D KO/ additional commitment 额外承担
)YwLj&e4tf additional commitment vote 额外承担拨款
oP:R1< additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
QDb8 W*& < additional dependent parent allowance 供养父母额外免税额
?_T[ ]I' additional provision 额外拨款
KYz@H#M additional stamp duty 附加印花税
g{kjd2 additional tax 补加税罚款；补加税款
7 fl{<uf Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
s={IKU&m[ adjudged bankrupt 被裁定破产
e : T9f(' adjudicated bankrupt 裁定破产人
GSfU*@L 3 adjudication fee 裁定费；评定印花税额手续费；评估契据费
>CH b;*U adjudication of bankruptcy 裁定破产；宣告破产
T?tZ?!6 adjudication of insolvency 裁定无力偿还债务
jTW 8mWNk] adjusted actual 经调整的实数；调整后的实数
_({wJ$aYC adjusted current assets 经调整的流动资产；调整后的流动资产
# 00?]6`z adjusted figure 经调整的数字；调整后的数额
{V8uk $ adjusted liabilities 经调整的负债；调整后的负债
u?'J1\z adjusted loss 经调整的亏损；调整后的亏损
7[0CV Ws, 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
4jjo%N adjusted profit 经调整的利润；调整后的利润
}I18|=TB adjusted surplus 经调整的盈余额；调整后的盈余额
J(P'!#z^ adjusted value 经调整的价值；调整后的价值
OO,EUOh-T: adjustment 调整；修订；理算〔保险〕
\H1t<B , adjustment centre 调剂中心
Tiimb[| adjustment lag 调整过程的时间差距；调整时差
#GUD^#Jh adjustment mechanism 调整机制
4sC)hAx&f adjustment of loss 亏损调整
X[SI k%{D adjustment process 调整过程；调整程序
d -8{ }Q adjustment range 调整幅度
E #!.;AQ administered exchange rate 受管制汇率
Wy /5Qw~s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
(io[O?te administration expenses 行政费用
4 C *0MV administration fee 手续费；行政费
,zZ@QW 5 administration in bankruptcy 破产管理
^a1k"|E?f administration order 遗产管理令
z2#k /3%o= administrator 管理人；遗产管理人
-*kZ2grLt administrator of the estate 遗产管理人
kN 0N18E admission of debt 债项承认书
<5G 4|l admission of proof 接纳债权证明
]x%sX|Rj advance 放贷款项；垫付款项；预支款项；预付款项
jc,Q g2 advance account 暂支帐目；预付款帐户
-av=5hm advance compensation 预付补偿金
n{M-t@r7 advance from shareholder 股东垫款
K;>9K' n advance pending reimbursement 预支以待日后付还
~Qf\DTM& advanced economy 先进经济体系
k$kxw_N5d advancement 预付；预付财产
Q~Kz cB< advances warrant 垫款令
}
na@gn advancing 贷出
7c6-
o"A adverse balance 逆差
)lJi7 ^, adverse exchange 逆汇
o5m] Gqa advertisement addressed to shareholders 在报章刊登的致股东通告
'Axe:8LA' advice for collection 托收通知书
Rh ) %; advice of drawing 提款通知书；汇票通知书
RRl`;w? advice of payment 付款通知
`L!L=.}4 Advisory Committee [Securities and Futures Commission]
:z%Zur+n c 谘询委员会〔证券及期货事务监察委员会〕
$ P2*qpqy Advisory Committee on Diversification 经济多元化谘询委员会
b S' dXP affidavit 誓章；遗产申报誓章
$0+&xJVn affidavit of no receipt 述明无收款的誓章
Mf7
[ @#$ affiliate 联号；联营公司；附属公司
b+L !p.: affiliated company 附属公司；联号；联营公司
as!P` *@ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!"'6$"U\K affordability 负担能力
31QDN0o!~ African Development Bank [AfDB] 非洲开发银行
:u)Qs#'29 after-acquired property 事后取得的财产
YHx Qb$v) after-hours dealing 市后交易
qt4%=E;[ after-tax profit 税后盈利；税后利润；税后溢利
,4;'s agency agreement 代理协议
B$S@xD $ agency expenses 代理机构的开支
.LbAR
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abS3hf Agency Law 《代理法》
Q :'r
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BH}M]<5 agent of company 公司代理人
tGSX TF}G agent's fee 代理人费；经纪费
KUU ZN aggregate 总计；总数；总体数字
][XCpJ)8 aggregate amount 总款额；总额
5@pLGMHT aggregate assets and liabilities 总体资产与负债
/)?q D aggregate at constant price 按固定价格计算的总体数字
?D(aky#cyc aggregate demand 总需求
5'<a,,RKu aggregate gross position 总持仓量
NSq29# aggregate limit 总限额
7I;0 %sVQ{ aggregate of salaries tax 合计薪俸税
O[p c$Pi aggregate performance 总体表现；总体业绩
P:5vS:s? aggregate supply 总体供应
'QTa<Z)E aggregate surplus 总盈余
Tr;&bX5]H aggregate total 整体总额
7g%\+%F
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nHU}OGzW aggregated basis 合计基准
-<e_ ^ aggregated net chargeable income 合计应课税入息实额
/"^XrVi- aggregation 合并计算；合计；总和
=?N$0F! aggregation of incomes of husband and wife 夫妇入息合并计算
6}Rb-\N aggregation of property 财产的总和
h${=gSJc agio 差价；贴水
c6iFha;db 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》
^g.H JQ'vF Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[@]i_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》
L=WKqRa>4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
1@F>E;YjL= 《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》
X?(R!=a Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"I @akM$x 《香港政府和大韩民国政府关于相互促进和保护投资协定》
F;Q'R |HQ agreement for a settlement 授产协议
u(PUbxJ
V agreement for assignment 转让协议
(nYGN$qC9 agreement for sale 售卖协议；买卖协议
kjt(OFh'Y+ agreement for sale and purchase 买卖协议
l% qh^0 agreement for the payment of interest 支付利息协议
&'?Hh( agreement for the repayment of money 还款协议
i@ 8 6Ez agreement of reinsurance 再保险协议
D r"PS
>. Agricultural Bank of China 中国农业银行
=Wz)(N air passenger departure tax 飞机乘客离境税
A7T(p7pP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uC[F'\Y airport tax 机场税
Qv)DSl
alcohol duty 酒精税
+
+Eu.W;&# alienation 让与；让渡；转让
?=HoU3 alimony 生活费；赡养费
J0o,ZH9 All Ordinaries Index [AOI] 所有普通股指数
= GiN~$d all risks 全险；综合险
phwBil-vUU All Sales Record for Stock Market 《股票市场成交报告》
O5:[]vIn Allied Capital Resources Limited 新联财务有限公司
z$Qy<_l all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\3hFb,/4k allocation letter 拨款信件
y(Em+YTD allocation of fund 分配款项；预留款项
- U;=]o1 allocation of profit 利润分配；溢利分配
c_aj-`BKp allocation warrant 拨款令
kZR(0,
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zhY] ! allotment notice 股份配售通知；配股通知
f=Oj01Ut* allotment of shares 股份分配
.\3gb6S} allowable 可获宽免；免税的
4E$d"D5]>p allowable business loss 可扣除的营业亏损
\{qtdTd allowable expenses 可扣税的支出
+F>erdV allowance 免税额；津贴；备抵；准备金
K?yMy,9%Yw allowance for debts 债项的免税额
7Jpq7; allowance for depreciation by wear and tear 耗损折旧免税额
AE Abny
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<L2z| %` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=dp`4N allowance for repairs and outgoings 修葺及支出方面的免税额
R{6 M(!x allowance to debtor 给债务人的津贴
} V"A;5j` alteration of capital 资本更改
WE+Szg(4x alternate trustee 候补受托人
/4upw`35]
amalgamation 合并
c @KNyBy2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Jn9 {@?? ambit of charges 征税范围；收费范围
6.a|w}C` amended valuation 经修订的估值
z+^9)wg9 American Commodities Exchange 美国商品交易所
&egP3 American Express Bank Limited 美国运通银行
<X ?xr f American Stock Exchange 美国证券交易所
CX ;
m8 amortization 摊销
Fz| r[
amount due from banks 存放银行同业的款项
6p.y/LMO amount due from banks abroad 存放海外银行同业的款项
474
oVdGx amount due from holding companies 控股公司欠款
.sb0|3& amount due from local banks 存放本港银行同业的款项
u_b6u@r7 amount due to banks 银行同业的存款
n ;> r amount due to banks abroad 海外银行同业的存款
FS*J8) amount due to holding companies 控股公司存款
gb}ov* * amount due to local banks 本港银行同业的存款
} ^ *`&Lh amount due to outport banks 外埠银行同业的存款
=>O{ hT ^F amount for note issue 发行纸币的款额
u X6rCokr amount of bond 担保契据的款额
&
sXMB amount of consideration 代价款额
sXY{g0% amount of contribution 供款数额
o ?aF amount of indebtedness 负债款额
wBEBj7(y amount of principal of the loan 贷款本金额
c4bv Jy 8 amount of rates chargeable 应征差饷数额
7Oi <_b amount of share capital 股本额
t&IWKu# amount of sums assured 承保款额
+KOhDtLMG amount of variation 变动幅度
X9rao n amount of vote 拨款数额
'"h}l` amount payable 应付款额
_<?z-K_;I amount receivable 应收款额
T ^ #1T$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Pu'lp
O analysis 分析
6H0aHCM ancillary risk 附属风险
V8Z@y&ny annual account 周年帐目；周年帐目报表；年度决算；年结
?iL-2I3* annual accounting date 年结日期
EH'eyC-B< annual allowance 每年免税额；年积金；年度津贴；年津
x6vkd%fCj annual balance 年度余额
c]|Tg9AW annual disposable income 每年可动用收入
{@PZlQg annual estimates 周年预算
Ij9=J1c4 annual fee 年费
v7D0E[)~ annual general meeting 周年大会
J@J` ) annual growth rate 年增率；每年增长率
}Q-Tw,j annual long-term supplement 长期个案每年补助金
|:`)sx3@# annual pensionable emolument 可供计算退休金的年薪
lGJ&\Lv: annual report 年报
C%/@U[; Annual Report on the Consumer Price Index 《消费物价指数年报》
V3/OKI\o annual return 周年报表；周年申报表；每年报税表格
7}(YCZny5 Annual Return Rules 《周年报表规则》
=r&i`L{] annual review of consumer prices 每年消费物价回顾
X3y28 %R annual roll-forward basis 逐年延展方式
|_a^+!P annual salary 年薪
_Ecs{'k annual statement 年度报表；年度决算表
"Q{7X[$$^ 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
u=0161g annuitant 年金受益人
U? Vik annuity 年金
]UZP dw1D annuity contract 年金合约
ghk"XJ| annuity on human life 人寿年金
"i!W(}x + antecedent debt 先前的债项
C\ 3 4R ante-dated cheque 倒填日期支票
'yh)6mid anticipated expenditure 预期开支
+u
lxCm_lV anticipated net profit 预期纯利
6 I43a1[s anticipated revenue 预期收入
cq/@ng*o anti-inflation measure 反通货膨胀措施
q^L"@Q5; anti-inflationary stance 反通货膨胀立场
o ,8;=f,7 apparent deficit 表面赤字
+KIBbXF7 apparent financial solvency 表面偿债能力
_9S"rH[ apparent partner 表面合伙人
q~{O^,4S application for personal assessment 个人入息课税申请书
*]DO3Zw' application of fund 资金应用
iZ( Jw Y application to release as liquidator and to destruct the books of accounts and documents
9 |K :\!7 申请免除清盘人职务及毁灭帐簿与文件
0 Cyus appointed actuary 委任精算师
Tq8U5#NF appointed auditor 委任核数师；委任审计师
uTy00` 1 appointed trustee 委任的受托人
$M1;d1e6' appointer 委任人
F#RtU :R apportioned pro rata 按比例分摊
MI`<U:- lP apportionment 分配；分摊
1b@]^Ue Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
q{!ft9|K\d apportionment formula 分摊方程式
m5W':vM apportionment of estate duty 遗产税的分摊
%B\VY+ appraisal 估价；评估
W>[TFdH? appreciable growth 可观增长
s2#}@b6'. appreciable impact 显着影响
w ; :{ appreciable increase 可观增长
}G" bD8+ appreciation 增值；升值
:2~2j-m appreciation against other currencies 相对其他货币升值
#6#%y~N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
2=| Ks]<P appreciation tax 增值税
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71=H appropriation 拨款；拨用；拨付
mw83 pU6 appropriation account 拨款帐目
'"6*C*XS Appropriation Bill 拨款法案
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}Vnv1[ appropriation-in-aid system 补助拨款办法
xk^`4; approved assets 核准资产
/ 8 /N approved basket stock 认可一篮子证券
mlz|KI~\F; approved budget 核准预算
HrRw approved charitable donation 认可慈善捐款
V\AF%=6} approved charitable institution 认可慈善机构
}3-`e3 approved currency 核准货币；认可货币
WHRBYq_ approved estimates 核准预算
p`'3Il3 approved estimates of expenditure 核准开支预算
NQN?CBFQ approved overseas insurer 核准海外保险人
r6nWrO>y approved overseas trust company 核准海外信托公司
f2 ck=3 approved pooled investment fund 核准汇集投资基金
m-S e-aF approved provident fund scheme 认可公积金计划
6-\M }xq? approved provision 核准拨款
6dRvx;d approved redeemable share 核准可赎回股份
OZe`>Q6 approved regional stock 认可地区性证券
1.nYT* approved retirement scheme 认可退休金计划
R !>SN0 approved subordinated loan 核准附属贷款
!{A#\~, arbitrage 套戥；套汇；套利
Jn20^YG arbitrageur 套戥者；套汇者
3+! G 9T! arbitrary amount 临时款项
iq5-eJmq arrangement 措施；安排；协定
W Qe Q`pM arrears 欠款
[] R8VC>Ah arrears of pay 欠付薪酬
Gwm YhG<{ arrears of revenue 逾期未收税款；逾期未收的帐项
u>V~:q\X articles of association 组织章程；组织细则；组织章程细则
Qn/ 6gRL j Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Qo80u? * ascertainment of profit 确定利润
[MeFj! ( "Asia Clear" “亚洲结算系统”
JE;!~= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
cq$ _$jRx Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
WT1d'@LY Asian Development Fund [ADF] 亚洲发展基金
Q6CVMYT Asian dollar bond 亚洲美元债券
+,eF(VS ! Asian dollar market 亚洲美元市场
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a Asian dollar rate 亚洲美元利率
RuOse9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
U bh)}G,Mg Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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jXn,W]~ asked price 沽盘；喊价；索价；卖方报价
35fj-J$8 assessable income 应评税入息
2>xEE assessable loss 应评税亏损
5zF$Q {3 assessable profit 应评税利润
,F=FM> o assessable value 应评税值
zSBR_N51 assessed profit 估定利润
F 2Mxcs* M assessed value 经评估价值
H )X&5E assessment 评税；评定；估价；评税单
/WI H#M assessment number 评税编号；估价编号
t1!>EI` assessment of additional tax 补加税评税
kU{a!ca4 assessment of performance 业绩评估；实绩评价
,/dW*B Assessor 评税主任
es\Fn#?O asset price bubbles 资产价格泡沫
t*Z4&Sy^ asset-backed securities 具资产保证的证券
.F0Q< s9 assets accretion 资产增值
h<g2aL21?F assets and liabilities 资产与负债
VD+v \X_ assets betterment statement 资产递增表；资产改进表
|[$ TT$Fb assets lending 实物放款；有抵押贷款
OS=~<ba assets of the company passing on the death 死者去世时转移的公司资产
+]e) :J assets pledged as security for liabilities 用作负债抵押的资产
-C TLQyj) assets portfolio 资产投资组合
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assets price 资产价格
wKbU}29c assets quality 资产质素
8,)<,g-/= assets realization 资产变现
0*KL*Gn assets refinancing arrangement 资产再集资安排
)vG xF}I3 assets securitization 资产证券化
O*>`md?MH assets situated outside Hong Kong 在香港以外地方的资产
perhR!#J assets stripping 削减资产；拆卖资产
9e;:(jl^ assets value 资产值
p R ! m assignee 承让人
|Pv)&'B" assignment 转让；转让书；转让契
k: z)Sw assignment of interest 权益转让
$@~s O0q assignment of letters patent and trade mark 专利证书及商标转让
L$@qEsO assignment of property 物业转让；物业转让书
c7]0 >nU; assignment right 转让权
9x#T j/5% assignor 转让人
.cr<.Ov associate 有联系的人；有关连人士；相联者；合伙人；联系人
zOYG`:/' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<ti,W n. associate member 附属会员
9r 5( associated body corporate 相联法人团体
<jh=W9.N_ associated company 相联公司；联属公司
<9S 5 associated corporation 相联法团
;S '1fci6 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
x}O J~Yk] 公认会计师公会〔英国〕
]ts^h~BZ$ Association of Futures Exchange Brokers 香港期货经纪协会
8>|<m'e^\r Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$|I hO association of underwriters 承保人组织
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assumption of control 接管
!#PA#Q|cO assurance 担保；保险；转易；转易书
( Y assurance of interest 权益的转易
RAA,%rRhu( at 19XX price 按一九ＸＸ年价格计算
43*;" w= at a discount 按赔价计算；按贴水价格计算；打折扣
IB^vEY!`6_ at a premium 按溢价计算；按升水价格计算
jM>;l6l at call 通知付款；按通知
m:cWnG at constant market price 按固定市价计算
k8,s<m at constant price 按固定价格计算
~NIqO4 D at cost 按成本计算
aX*7tRn_% at current market price 按当时市价计算；按现时市价计算
9 6%N at current price 按当时价格计算；按现时价格计算
}5}#QHF at factor cost 按要素成本计算；按生产要素成本计算
[f]:h Ji at money-of-the-day price 按付款当日价格计算
PVrNS7 Rk/ at or better 按指定或较佳价位〔买卖指令〕
q,=YKw)* at par 按面值计算；平价
/m K]O7O7 at sight 见票即付
A $l at the close 按收市盘
}&^1")2t at the opening 按开市盘
pbG v\S F attestation 见证；见证条款
tQ)l4 Y 8 at-the-money option 平价期权
>KJE *X@s attorney 受权人；受托代表人
w NMA)S attornment 新拥有人承认书
vg5fMH9ZZ attributable profit 可归属利润
e4;h*IQK attributable share value 可归属股份价值
;ao <{i? Auckland Stock Exchange 奥克兰证券交易所
03!#99 auction 拍卖
I:YE6${k! auctioneer 拍卖商
!4$-.L)# audit 审计；核数
]!2[k A- Audit Commission 审计署
4Dasj8GsV Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
pJ/{X=y 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
+ux`}L( audit review 帐目审查
u`pw'3hY Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[+qB^6I+P% audited account 审计帐目；经审计的帐目
l=47#zbpZ] audited annual account 经审计的周年帐目
sRflabl *x audited balance sheet 经审计的资产负债表
_Bhd@S! auditor 核数师；核数主任；审计师
=P,pW auditor's certificate 核数师证明书；审计师证明书
Kn} Y7B{ auditor's report 核数师报告；审计师报告
pAyUQe;X# Aussie bond 澳元债券
R4 S))EHg austerity budget 紧缩预算
UK .=Y9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
h3Nbgxa. Australia All Ordinaries Index 澳洲所有普通股票指数
-$ `q :j Australian Dollar [AUD] 澳元
0" i QH i Australian Options Market 澳大利亚期权市场
2 nSK}q Australian Securities Commission 澳洲证券事务监察委员会
0SJ(Ln`0K Australian Society of Certified Practising Accountants 澳洲执业会计师公会
y_T%xWK5 Australian Stock Exchange 澳大利亚证券交易所
h@Ix9!?+ Austrian Schilling [ATS] 奥地利先令
jgBJs^JgYG authentication 认证；鉴证
n%6=w9.%c authority to purchase 委托购买证；委购书
\ (U|& authorization 认可；核准；授权；授权书
X|y0pH:S authorization by direction 指示授权
<SRo2rjRa authorization by instruction 指令授权
@`aPr26>? authorization by warrant 令状授权
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~ authorization of unit trust 单位信托的认可
PrF('PH7i authorized agent 指定代理人
3lgD,_& authorized capital 法定资本
x6Q_+!mnk authorized clerk 出市员
F /"lJ/I authorized dealer 认可交易商
9 $ zx<O authorized financial institution 认可财务机构
vyT-!mC authorized fund 认可基金
%4w#EbkSS authorized fund house 获授权的基金公司；认可基金公司
>n%ckL|rG authorized institution 认可机构
Ee=!bv(%70 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
iGNZC{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1:4u]$@E authorized insurer 获授权保险人；获认可承保人
E/_n}$Z authorized investment 特准投资项目
8*eVP*g authorized person 获授权人
+>:[irf authorized representative 获授权代表
(lvp-<* authorized share capital 法定股本
_SQ] \Z automated quotation system 自动报价系统
Srrzj-9^)K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
tNxKpA |F 自动交易系统〔香港期货交易所有限公司〕
v5.KCc}" automatic adjustment mechanism 自动调整机制
5E2T*EXSh automatic adjustment system 自动调整系统
* K0aR! Automatic Clearing House 自动票据交换所
f_IsY+ @ automatic exchange rates accumulation system 自动化汇率累集系统
-90X^ ] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%/RT}CBBsW automatic teller machine [ATM] 自动柜员机
c\rP"y|S}; autopay 自动转帐
Z;6?,5OSc available assets 可用资产
`(~oZbE rM available fiscal reserve 现存财政储备
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:` available profit 可用利润
cq8JpS B( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
T|uG1 average 平均；平均数；海损
_"82W^W i average basic salary 平均基本薪金
Nk?/vMaw average consumer expenditure 平均消费开支；一般消费开支
ZJHaY09N average cost 平均成本
v5*JBW+c* average cost of land production 增辟土地平均成本
2D"aAI<P average daily turnover 平均每日成交额
8> (/:u_x average daily wage rate 平均每日工资率
aF .fd2k average expenditure pattern 平均开支模式
I %CrsEo average growth rate 平均增长率
au/ 5` average net fixed assets 固定资产平均净值
'Ge 8l%p average of relatives 相对价格平均数
;6*$!^*w average price 平均价格
m|PJwd6 average propensity to consume 平均消费倾向；一般消费倾向
^-(DokdBn average propensity to save 平均储蓄倾向；一般储蓄倾向
9M@,BXOt average rate 平均率
@[]#[7 average revenue 平均收入；平均收益
{Bb:\N 8X average stock 平均库存；平均存货
2FEi- m} average yearly rent 平均年租
w+hpi5OH avoidance of double taxation 避免双重课税
|^OK@KdL1 avoidance of tax 避税
