A:
yBJ/>SAcG A share Ａ股；甲类股份
pjaiAe!k abatement of tax 减税；减扣免税额
:<'i-Ur8 ABN AMRO Bank N.V. 荷兰银行
HTR "mQ above-the-line expenditure 线上项目支出；经常预算支出
x e"4u JO above-the-line receipt 线上项目收入；经常预算收入
byEvc[/>Ys ABSA Asia Limited 南非联合亚洲有限公司
c13v En!c absolute change 绝对数值变更
C.b,]7i absolute expenditure 实际开支
D lqn~ absolute guideline figure 绝对准则数字
x&Q+|b % absolute interest 绝对权益
Z[DetRc- absolute order of discharge 绝对破产解除令
!C9ps]6 absolute profit margin 绝对利润幅度
$]Q*E4(kV9 absolute value 实值；绝对值
^.ZSpc}< absolutely vested interest 绝对既得权益
JUe K"|fA absorbed cost 已吸收成本；已分摊成本
CwTS / G absorption 吸收；分摊；合并
vLi/ '|7 absorption rate 吸收率；摊配率；分摊率
>X-ed ACB Finance Limited 亚洲商业财务有限公司
s BeP;ox acceptable form of reciprocity 合理的互惠条件
Td["l!-fe acceptable rate 适当利率；适当汇率
)*psDjZ7* acceptance agreement 承兑协议
$gj +v+%N acceptance for honour 参加承兑
qcR|E`k-G acceptor 承兑人；接受人；受票人
]C t`4pA acceptor for honour 参加承兑人
=
]dz1~/ accident insurance 意外保险
mq|A8>g Accident Insurance Association of Hong Kong 香港意外保险公会
BK`Q)[ accident insurance scheme 意外保险计划
0~PXa(!^K accident year basis 意外年度基准
_mIa8K; accommodation 通融；贷款
Uxj<x`<1x accommodation bill 通融票据；空头票据
%J/fg<W1 accommodation party 汇票代发人
"z{_hp{T^ account balance 帐户余额；帐户结余
^g}gT-l% account book 帐簿
:,xyVb+ account collected in advance 预收款项
=UI,+P: account current book 往来帐簿
}a # b$]Y account of after-acquired property 事后取得的财产报告
.!7Fe)(x account of defaulter 拖欠帐目
;PP_3` account payable 应付帐款
X] 3l| D account payee only [A/C payee only] 只可转帐；存入收款人帐户
Mhu53DT account receivable 应收帐款
P;HVL flu account receivable report 应收帐款报表
m<X#W W)N account statement 结单；帐单；会计财务报表
\Y>#^b? account title 帐户名称；会计科目
)V9Mcr*Ce6 accountant's report 会计师报告
l`~a}y "n Accountant's Report Rules 会计师报告规则
4U LJtM3 accounting and auditing procedure 会计与审计程序；会计与核数程序
SG(%d^x`R Accounting Arrangements 《会计安排》
fY)4]= L accounting basis 会计基础
$ DABR accounting by Official Receiver 破产管理署署长呈交的帐目
q:EzKrE Accounting Circular 《会计通告》
=:CGl accounting class 会计类别
h;4y= UU accounting date 记帐日期；会计结算日期
P!)7\.7 accounting for money 款项核算
R"9 oMaY Accounting Officer 会计主任
% +t accounting period 会计报告期；会计期
Kd ryl accounting policy 会计政策；会计方针
jFJW3az@z accounting practice 会计惯例
?:{0 accounting principle 会计准则
RJ=c[nb accounting record 会计记录
wM2)KM}$ accounting report 会计报告
U 3wsWSO Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Hz!U_? Accounting Society of China 中国会计学会
qJbhPY8Ak accounting statement 会计报表
<manv8*6 accounting system 会计制度；会计系统
3H\b N4 accounting transaction 会计事项；帐务交易
[+:mt</HN accounting treatment 会计处理
3;t@KuQ66 accounting year 会计年度
Q)%8NVs accretion 增值；添加
^cPo{xf accrual 应计项目；应累算数目
F=*BvI "+ accrual basis 应计制；权责发生制
r+V(1<`2X accrual basis accounting 应计制会计；权责发生制会计
?}1JL6mF{ accrue 应累算；应计
l?yZtZ8 accrued benefit 应累算利益
j"D0nG, accrued charges 应计费用
Mi %1+ accrued cumulative preference share dividend 应累算的累积优先股股息
mhJOR'2 accrued expenses 应累算费用
NejsI un% accrued interest payable 应付利息；应计未付利息
k #,Gfs accrued interest receivable 应收利息；应计未收利息
w ufKb.4` accrued right 累算权益
i$ fj r[$B accruing profit 应累算的利润
*'`3]!A accumulated fiscal reserve 累积财政储备
lo>-}xd accumulated profit 累积利润；滚存溢利
^%4(
%68 accumulated reserve 累积储备
5wE !_ng>| accumulation of surplus income 累积收益盈余
&ESR1$)'P acquired assets 既得资产
+lDG r/ acquisition 收购；购置；取得
F-reb5pt.= acquisition cost 购置成本
*+,Lc1|\ acquisition expenses 购置费用
%xbz&'W, acquisition of 100% interest 收购全部股权
&ls!IN acquisition of control 取得控制权
=?I1V #. acquisition of fixed assets 购置固定资产
)l[7;ZIw$ acquisition of shell “买壳”
Vbqm ]2o& acquisition price 收购价
$S)e"Po~5 act of God 天灾
qhn&;{{ acting partner 执事合伙人
qu#@F\gX active market 买卖活跃的市场；交投畅旺的市场；旺市
q*<J $PI active partner 积极参与的合伙人
MSYLkQ}_b active trading 交投活跃
eqUn8<<s actual circulation 实际流通
u {E^<fW] actual cost 实际成本
*"wD& E? actual expenditure 实际开支；实际支出
f-f\}G&G actual income 实际入息；实际收入；实际收益
}HA2c e \ actual market 现货市场
43orR !.Z actual price 现货价；实际价格
aP6%OI actual profit 实际利润
z }b U\3! actual quotation 实盘；实际价位；实际报价
zOdasEd8! actual year basis 按实际年度计算
> {LJ#Dc6 actuals 实货
h.s< 0. actuarial investigation 精算调查
9B6_eFb actuarial principle 精算原则
^v'g ~+@o actuarial report 精算师报告
aD2CDu Actuarial Society of Hong Kong 香港精算学会
8 *(W |J actuarial valuation 精算师估值
te)g',#lT actuary 精算师
~i_ R%z:y ad referendum agreement 暂定协议；有待覆核的协定
B"E (Y M ad valorem duty 从价税；按值征税
WE Svkm; ad valorem duty system 从价税制
]K0,nj*\c ad valorem fee 从价费
D^R! |K/ ad valorem tariff 从价关税
HNHhMi`w additional allowance 额外免税额
t&Y^W < additional amount for unexpired risk 未过期风险的额外款额
L+0N@`nRF additional assessable profit 补加应评税利润
dv4r\ R^ additional assessment 补加评税
\< MTY: additional commitment 额外承担
a\.O L}"
additional commitment vote 额外承担拨款
qU
x7S(a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
EBn:[2 additional dependent parent allowance 供养父母额外免税额
Vo9)KxR additional provision 额外拨款
~BYEeUo;%v additional stamp duty 附加印花税
0wE8 Gm G additional tax 补加税罚款；补加税款
cdU
> iB, Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
fY+ . #V adjudged bankrupt 被裁定破产
px(1Ppb9 adjudicated bankrupt 裁定破产人
|#k hwH adjudication fee 裁定费；评定印花税额手续费；评估契据费
)mo|.L0 adjudication of bankruptcy 裁定破产；宣告破产
$GfxMt adjudication of insolvency 裁定无力偿还债务
B& f~.UH adjusted actual 经调整的实数；调整后的实数
zKAyfn.A adjusted current assets 经调整的流动资产；调整后的流动资产
=B{ $U~} adjusted figure 经调整的数字；调整后的数额
DrCfC[A~] adjusted liabilities 经调整的负债；调整后的负债
{D2d({7 adjusted loss 经调整的亏损；调整后的亏损
$, @ rKRY 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
CPCB!8-5 adjusted profit 经调整的利润；调整后的利润
^&w'`-ra adjusted surplus 经调整的盈余额；调整后的盈余额
;uo|4?E:\( adjusted value 经调整的价值；调整后的价值
$}h_EI6hS adjustment 调整；修订；理算〔保险〕
qpEC !~ y adjustment centre 调剂中心
MvjwP?J] adjustment lag 调整过程的时间差距；调整时差
r'JK $9 adjustment mechanism 调整机制
>, Swk3 adjustment of loss 亏损调整
T.Y4L adjustment process 调整过程；调整程序
TX5/{cHd adjustment range 调整幅度
zm^p7&ak$ administered exchange rate 受管制汇率
c.me1fGn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6`$z*C2{ administration expenses 行政费用
FVLA^$5c administration fee 手续费；行政费
x?k |i}Q administration in bankruptcy 破产管理
WaO;hy~us administration order 遗产管理令
Ei(`gp administrator 管理人；遗产管理人
1~ZHC[ ` administrator of the estate 遗产管理人
By"ul:. D admission of debt 债项承认书
H(ftOd.y admission of proof 接纳债权证明
%KVR iX advance 放贷款项；垫付款项；预支款项；预付款项
5>k~yaju/ advance account 暂支帐目；预付款帐户
<HX-qNA? advance compensation 预付补偿金
HBkQ`T advance from shareholder 股东垫款
GISI8W^ advance pending reimbursement 预支以待日后付还
6 VJj(9% advanced economy 先进经济体系
21J8 2M advancement 预付；预付财产
g=' 2~c advances warrant 垫款令
Y?SJQhN6W advancing 贷出
K0!#l Br adverse balance 逆差
C&K(({5O adverse exchange 逆汇
=|t1eSzc advertisement addressed to shareholders 在报章刊登的致股东通告
J U`'?b advice for collection 托收通知书
XXdMp poR advice of drawing 提款通知书；汇票通知书
I
Y-5/ advice of payment 付款通知
:95_W/l Advisory Committee [Securities and Futures Commission]
-8J@r2 \ 谘询委员会〔证券及期货事务监察委员会〕
mp$II?hZ* Advisory Committee on Diversification 经济多元化谘询委员会
Gqu0M`+7 affidavit 誓章；遗产申报誓章
#+Gs{i Xr affidavit of no receipt 述明无收款的誓章
t $ ~:C affiliate 联号；联营公司；附属公司
Y O4ppL~xe affiliated company 附属公司；联号；联营公司
f2K3*}P affirmation [estate duty] 非宗教式宣誓〔遗产税〕
w9?wy#YI affordability 负担能力
"Q!{8 9Y African Development Bank [AfDB] 非洲开发银行
+?eAaC7s after-acquired property 事后取得的财产
K?<Odw' k after-hours dealing 市后交易
ov.rHVeI after-tax profit 税后盈利；税后利润；税后溢利
^\t">NJ^ agency agreement 代理协议
.3SjkC4I agency expenses 代理机构的开支
) W7H{# agency fee 代理费
~bQ:gArk Agency Law 《代理法》
8pKPbi;(2 agent 代理人；承销人
|&*rSp2iH agent of company 公司代理人
_5 -"< agent's fee 代理人费；经纪费
T{2//$T? aggregate 总计；总数；总体数字
jtC ob'n8 aggregate amount 总款额；总额
yq^$H^_O
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GdwHm aggregate at constant price 按固定价格计算的总体数字
=7Gi4X% aggregate demand 总需求
fH{$LjH( aggregate gross position 总持仓量
xg!\C@$ aggregate limit 总限额
VH*(>^Of F aggregate of salaries tax 合计薪俸税
Wl"f h_ aggregate performance 总体表现；总体业绩
ag4^y& aggregate supply 总体供应
6m<9^NT aggregate surplus 总盈余
T[K?A+ l aggregate total 整体总额
q:eAL'OkM aggregate value 总值；合计价值
JugQ +0 aggregated basis 合计基准
( {62GWnn_ aggregated net chargeable income 合计应课税入息实额
4p g(QeR aggregation 合并计算；合计；总和
s 0 'U[] aggregation of incomes of husband and wife 夫妇入息合并计算
4y)1*V U: aggregation of property 财产的总和
jh!IOtf agio 差价；贴水
nr%^:u 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》
, $*klo d Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
o{ ,(`o.1O 《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》
438> )= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_ e^V\O> 《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》
C'" 6@-~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;L{y3CWT 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$9b6,Y_- agreement for a settlement 授产协议
Yhdt8[ 2 agreement for assignment 转让协议
$ O>MV agreement for sale 售卖协议；买卖协议
k.hSN8 agreement for sale and purchase 买卖协议
gKEvgXOj agreement for the payment of interest 支付利息协议
r!=V V!XZ agreement for the repayment of money 还款协议
g9`ytWmM agreement of reinsurance 再保险协议
gC:E38u Agricultural Bank of China 中国农业银行
"A$Y)j<#G air passenger departure tax 飞机乘客离境税
^E8Hv Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
L^Af3]]2 airport tax 机场税
LD "}$vfs alcohol duty 酒精税
g[Y$SgJ alienation 让与；让渡；转让
dv>zK#! alimony 生活费；赡养费
iTyApL V All Ordinaries Index [AOI] 所有普通股指数
z#!Cg*K( all risks 全险；综合险
A~t7I{` All Sales Record for Stock Market 《股票市场成交报告》
\%*y+I0> Allied Capital Resources Limited 新联财务有限公司
/q Y(u PJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}jXUd=.Nu allocation letter 拨款信件
l0,O4k2 ' allocation of fund 分配款项；预留款项
nP
/$uj allocation of profit 利润分配；溢利分配
"@Fxfd+Ot allocation warrant 拨款令
vdM\scO: allotment 分配；配股
N{@ eV][Q allotment notice 股份配售通知；配股通知
DA\O,^49h allotment of shares 股份分配
,4UJ| D=J allowable 可获宽免；免税的
3`I_ allowable business loss 可扣除的营业亏损
jV 8><5C allowable expenses 可扣税的支出
iSax-Mc allowance 免税额；津贴；备抵；准备金
6 <GWDO allowance for debts 债项的免税额
a_x6 v* allowance for depreciation by wear and tear 耗损折旧免税额
9dv~WtH>5 allowance for funeral expenses 殡殓费的免税额
s!\L1E allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M >#S
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L*38T\ allowance to debtor 给债务人的津贴
IT "jtV alteration of capital 资本更改
EZFWxR/ alternate trustee 候补受托人
\/G Y0s amalgamation 合并
ld6@&34 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
W6>uLMUa ambit of charges 征税范围；收费范围
8t"DQ Y-R amended valuation 经修订的估值
/otgF Q_ American Commodities Exchange 美国商品交易所
D[ ?|\? American Express Bank Limited 美国运通银行
Sn,z$-;h; American Stock Exchange 美国证券交易所
Rx<F^J amortization 摊销
NoIdO/vy" amount due from banks 存放银行同业的款项
M?`06jQD. amount due from banks abroad 存放海外银行同业的款项
e4P.G4 amount due from holding companies 控股公司欠款
gA*zFhGVS7 amount due from local banks 存放本港银行同业的款项
kDQX P p amount due to banks 银行同业的存款
4j{ }{ amount due to banks abroad 海外银行同业的存款
AE Jm/8,T amount due to holding companies 控股公司存款
cPYQ<Y= amount due to local banks 本港银行同业的存款
S] a$w5ZP amount due to outport banks 外埠银行同业的存款
&!V p'l\9 amount for note issue 发行纸币的款额
r~t7Z+PXF amount of bond 担保契据的款额
/J:j '6 amount of consideration 代价款额
|^&e\8>. amount of contribution 供款数额
bf+2c6_BN0 amount of indebtedness 负债款额
2:yv:7t/ amount of principal of the loan 贷款本金额
e%\K I\u amount of rates chargeable 应征差饷数额
gsH_pG-j U amount of share capital 股本额
WBdb[N6\ amount of sums assured 承保款额
K} @:>;* 9 amount of variation 变动幅度
ShP V!$0 amount of vote 拨款数额
`.XU|J*z, amount payable 应付款额
Ab)7h CUW amount receivable 应收款额
Z5K,y19/~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
P{ o/F analysis 分析
+aap/sYp ancillary risk 附属风险
5kz`_\ & annual account 周年帐目；周年帐目报表；年度决算；年结
6]*qx5m`<l annual accounting date 年结日期
^S @b* annual allowance 每年免税额；年积金；年度津贴；年津
|Ca n annual balance 年度余额
,#{aAx|] annual disposable income 每年可动用收入
<o
O_wS@: annual estimates 周年预算
i\b2P2
`B annual fee 年费
:csLZqn[ annual general meeting 周年大会
{s]eXc]K} annual growth rate 年增率；每年增长率
gB#t"s) annual long-term supplement 长期个案每年补助金
8?!Vr1x annual pensionable emolument 可供计算退休金的年薪
c`cPGEv annual report 年报
Yy]He nw; Annual Report on the Consumer Price Index 《消费物价指数年报》
c"r( l~fc annual return 周年报表；周年申报表；每年报税表格
(H7q [UG| Annual Return Rules 《周年报表规则》
Vow+,,oh annual review of consumer prices 每年消费物价回顾
HV?@MBM annual roll-forward basis 逐年延展方式
YDJc@*D annual salary 年薪
!% Md9Mu!o annual statement 年度报表；年度决算表
f QdQ[ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
pe 8MG(V annuitant 年金受益人
(J;<&v}Gad annuity 年金
<Z Ls+|1 annuity contract 年金合约
qm GB~N|N annuity on human life 人寿年金
*(J<~:V? antecedent debt 先前的债项
;S/fe(C
ante-dated cheque 倒填日期支票
.W\Fa2}%av anticipated expenditure 预期开支
Om*Dy} anticipated net profit 预期纯利
? p]w _l anticipated revenue 预期收入
+9t@eHJT1 anti-inflation measure 反通货膨胀措施
fsu'W]f anti-inflationary stance 反通货膨胀立场
FK>r c3 q apparent deficit 表面赤字
mb/Y apparent financial solvency 表面偿债能力
B(hNBq7 apparent partner 表面合伙人
.+. Pc_fv application for personal assessment 个人入息课税申请书
G9jtL$}E< application of fund 资金应用
]4PG[9J@ application to release as liquidator and to destruct the books of accounts and documents
0T*jv! q> 申请免除清盘人职务及毁灭帐簿与文件
/$E1!9J appointed actuary 委任精算师
BTB,a$P/ appointed auditor 委任核数师；委任审计师
JkTL+obu appointed trustee 委任的受托人
rz(DZ V appointer 委任人
d{ Z apportioned pro rata 按比例分摊
98l#+4 + apportionment 分配；分摊
'` n\YO.N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ufmFeeg apportionment formula 分摊方程式
>i '3\ apportionment of estate duty 遗产税的分摊
l\H9 Io3 appraisal 估价；评估
Z=ho7i appreciable growth 可观增长
TAP/gN' appreciable impact 显着影响
Rh39x-`Z appreciable increase 可观增长
"dIoIW appreciation 增值；升值
a,X3=+_ K appreciation against other currencies 相对其他货币升值
/ wEr>[8S appreciation of the exchange value of Hong Kong dollar 港元汇值上升
C M(g4fh appreciation tax 增值税
0W@C!mD~ appropriation 拨款；拨用；拨付
` KZ}smMA appropriation account 拨款帐目
r~X6qC Appropriation Bill 拨款法案
7J\I%r appropriation-in-aid system 补助拨款办法
H|P.q{(G approved assets 核准资产
|e!Sm{#! approved basket stock 认可一篮子证券
r(RJ& \ ! approved budget 核准预算
fYpy5vc-dm approved charitable donation 认可慈善捐款
q^gd1K<N approved charitable institution 认可慈善机构
8I*fPf approved currency 核准货币；认可货币
x \lua approved estimates 核准预算
FBe 1f1
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y<Z8+/f`f approved overseas insurer 核准海外保险人
6d ,"GT approved overseas trust company 核准海外信托公司
f?)qZPM
approved pooled investment fund 核准汇集投资基金
H&I 0 \upd approved provident fund scheme 认可公积金计划
/IgTmXxxj approved provision 核准拨款
~&g:7f|X approved redeemable share 核准可赎回股份
Zscm c;G approved regional stock 认可地区性证券
%"o4IYV# approved retirement scheme 认可退休金计划
Mb-C DPT approved subordinated loan 核准附属贷款
{oO!v}] arbitrage 套戥；套汇；套利
^7=yjD` arbitrageur 套戥者；套汇者
K}6}Opr,Tt arbitrary amount 临时款项
_uDtRoI8 arrangement 措施；安排；协定
:iq1-Pw arrears 欠款
a XwFQ, arrears of pay 欠付薪酬
4o'0 lz] arrears of revenue 逾期未收税款；逾期未收的帐项
p<
XjiRq articles of association 组织章程；组织细则；组织章程细则
dz?:)5>I Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
.iw+ # ascertainment of profit 确定利润
:[F w c "Asia Clear" “亚洲结算系统”
j5AW} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9+pnpaZB0 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B<i1UJ 5 Asian Development Fund [ADF] 亚洲发展基金
=r`>tWs Asian dollar bond 亚洲美元债券
i idK}<o Asian dollar market 亚洲美元市场
yQ\c<z^e Asian dollar rate 亚洲美元利率
9n1O@ ~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
V<1dA\I" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
8I
JFQDGA9 asked price 沽盘；喊价；索价；卖方报价
N'IzHyo. assessable income 应评税入息
o;}o"-s assessable loss 应评税亏损
oA`N cu5 assessable profit 应评税利润
p j'Yv assessable value 应评税值
LF tnSB8 assessed profit 估定利润
[<6ez;2q' assessed value 经评估价值
~Xa >; assessment 评税；评定；估价；评税单
" @.hz@> assessment number 评税编号；估价编号
Yf|+p65g assessment of additional tax 补加税评税
iX}EJD{f assessment of performance 业绩评估；实绩评价
fy7]I?vm@ Assessor 评税主任
od$Cm5 asset price bubbles 资产价格泡沫
I/t2 c =f asset-backed securities 具资产保证的证券
s+,Jw V?b assets accretion 资产增值
0&zp9(G5 assets and liabilities 资产与负债
ZjbMk 3Y assets betterment statement 资产递增表；资产改进表
h%Bp%Y9 assets lending 实物放款；有抵押贷款
)%P!<|s:5 assets of the company passing on the death 死者去世时转移的公司资产
^dRB(E}|) assets pledged as security for liabilities 用作负债抵押的资产
~r+;i ,,X assets portfolio 资产投资组合
kz] qk15w assets price 资产价格
%-> X$,Q
: assets quality 资产质素
T=9 + assets realization 资产变现
6~j6M4* assets refinancing arrangement 资产再集资安排
H&l/o assets securitization 资产证券化
S9-FKjU assets situated outside Hong Kong 在香港以外地方的资产
.- uH ax0 assets stripping 削减资产；拆卖资产
pFhznH{0 assets value 资产值
whr[rWt@> assignee 承让人
g\GuH?| assignment 转让；转让书；转让契
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sZW5 assignment of interest 权益转让
:D ;BA assignment of letters patent and trade mark 专利证书及商标转让
EQ\/I(
=l assignment of property 物业转让；物业转让书
=56O-l7T*w assignment right 转让权
n }0[EE! assignor 转让人
y @e/G 3 associate 有联系的人；有关连人士；相联者；合伙人；联系人
w_P nEJa9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'8PZmS8X9 associate member 附属会员
"cj6i{x,~w associated body corporate 相联法人团体
Dy
mf associated company 相联公司；联属公司
}mz@oEB#vF associated corporation 相联法团
_I+QInD ;) Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[Q6PFdQ_JT 公认会计师公会〔英国〕
VI/77 Association of Futures Exchange Brokers 香港期货经纪协会
$zKf>[K Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qJj"WU5 association of underwriters 承保人组织
6;Wn s' assumption of control 接管
b dP @^Q assurance 担保；保险；转易；转易书
a/ ^ojn assurance of interest 权益的转易
G*J asHFs at 19XX price 按一九ＸＸ年价格计算
^,*!Qk<c at a discount 按赔价计算；按贴水价格计算；打折扣
M*$# j| at a premium 按溢价计算；按升水价格计算
tP^2NTs%] at call 通知付款；按通知
Z0 @P1 at constant market price 按固定市价计算
S8 .1%sw at constant price 按固定价格计算
yp9vgUs at cost 按成本计算
n Hz Xp:" at current market price 按当时市价计算；按现时市价计算
i mC>T!-7 at current price 按当时价格计算；按现时价格计算
I 82GZL at factor cost 按要素成本计算；按生产要素成本计算
~x4] ^XS at money-of-the-day price 按付款当日价格计算
5LM Ay" at or better 按指定或较佳价位〔买卖指令〕
f0S$p
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jI[Y< (F ; at sight 见票即付
=*>ri at the close 按收市盘
) G
a5c at the opening 按开市盘
gw O]U=Y attestation 见证；见证条款
+~Wg@ at-the-money option 平价期权
v)1@Ew=Y% attorney 受权人；受托代表人
n.F^9j+V attornment 新拥有人承认书
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attributable profit 可归属利润
}xJ ) .D attributable share value 可归属股份价值
}6b" JoC Auckland Stock Exchange 奥克兰证券交易所
j2^Vz{ auction 拍卖
yGj'0c:: auctioneer 拍卖商
b
v5BV audit 审计；核数
4z6kFQgu Audit Commission 审计署
| q!O ~<H@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
QN)EPS:y 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
*QH~ z2:[ audit review 帐目审查
xU9T8Lw Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5d|hP4fEc audited account 审计帐目；经审计的帐目
fkk&pu audited annual account 经审计的周年帐目
2:GS(%~ audited balance sheet 经审计的资产负债表
t[}&*2"$/ auditor 核数师；核数主任；审计师
I' [gGK4 F auditor's certificate 核数师证明书；审计师证明书
XN|[8+#U<@ auditor's report 核数师报告；审计师报告
'8Wu9 phT Aussie bond 澳元债券
mH6\8I austerity budget 紧缩预算
x<d2/[(}mT Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
C@b-)In Australia All Ordinaries Index 澳洲所有普通股票指数
W<Ri(g- Australian Dollar [AUD] 澳元
q[}W&t, Australian Options Market 澳大利亚期权市场
v-(dh5e`
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PJ -g.0q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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f2} Australian Stock Exchange 澳大利亚证券交易所
n~_;tO Austrian Schilling [ATS] 奥地利先令
6 H{G$[2 authentication 认证；鉴证
CT{mzC 8 authority to purchase 委托购买证；委购书
gUGMoXSTI| authorization 认可；核准；授权；授权书
o3C GG authorization by direction 指示授权
"vvv@sYxi authorization by instruction 指令授权
<~z@G MQCf authorization by warrant 令状授权
L5DeLF+ authorization of unit trust 单位信托的认可
#V9do>Cu% authorized agent 指定代理人
hik.c 3 authorized capital 法定资本
Bi-x
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Fe L !%z authorized dealer 认可交易商
?uh%WN6nU] authorized financial institution 认可财务机构
=[do([ A authorized fund 认可基金
#kQ1, P6,( authorized fund house 获授权的基金公司；认可基金公司
>lkjoE VQ authorized institution 认可机构
/JjSx/ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'+&!;Jj, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
xcE2hK/+ authorized insurer 获授权保险人；获认可承保人
%t*KP = @ authorized investment 特准投资项目
T deHs{| authorized person 获授权人
# b,! N authorized representative 获授权代表
'I Q;; [Q authorized share capital 法定股本
N1fPutl$a automated quotation system 自动报价系统
\%}w7J ; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Sc14F
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W
%<,G V automatic adjustment mechanism 自动调整机制
r;~7$B) automatic adjustment system 自动调整系统
W#9A6ir> Automatic Clearing House 自动票据交换所
,8[R0wsBaz automatic exchange rates accumulation system 自动化汇率累集系统
* E|#g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
zX8'OoEH*9 automatic teller machine [ATM] 自动柜员机
`D $ "K1u autopay 自动转帐
Y>2oU`ly, available assets 可用资产
QC Jf available fiscal reserve 现存财政储备
VXPs YR& available profit 可用利润
P" aw--f( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^6@6BYf) average 平均；平均数；海损
;iA$yw: average basic salary 平均基本薪金
n #PXMD* average consumer expenditure 平均消费开支；一般消费开支
Ug#EAV<m average cost 平均成本
L_5o7~` 0 average cost of land production 增辟土地平均成本
T
s9go average daily turnover 平均每日成交额
ZFC&&[%-sG average daily wage rate 平均每日工资率
@rE+H
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@yNC Wa~N average growth rate 平均增长率
Z{^Pnit average net fixed assets 固定资产平均净值
}h A)p: average of relatives 相对价格平均数
("s!t?!&YS average price 平均价格
h'B0rVQia> average propensity to consume 平均消费倾向；一般消费倾向
Pd+Wb3 average propensity to save 平均储蓄倾向；一般储蓄倾向
Ow 0( q^H< average rate 平均率
U!b~vrr^ average revenue 平均收入；平均收益
Mj W{JR)I average stock 平均库存；平均存货
0`4Fa^o]h average yearly rent 平均年租
R^6]v`j; avoidance of double taxation 避免双重课税
\SooIEl@ avoidance of tax 避税
