A:
<!(n5y_ A share Ａ股；甲类股份
J5IJy3d abatement of tax 减税；减扣免税额
%9Fg1LH42r ABN AMRO Bank N.V. 荷兰银行
, tj7'c$0 above-the-line expenditure 线上项目支出；经常预算支出
L^s;kkB above-the-line receipt 线上项目收入；经常预算收入
8J1.(Mw b? ABSA Asia Limited 南非联合亚洲有限公司
J*C*]( absolute change 绝对数值变更
]LOtwY absolute expenditure 实际开支
}jgAV absolute guideline figure 绝对准则数字
aKtTx~$@ absolute interest 绝对权益
B :.;:AEbT absolute order of discharge 绝对破产解除令
Ud*[2Oi|R absolute profit margin 绝对利润幅度
<ijmkNVS absolute value 实值；绝对值
$ *- L8An? absolutely vested interest 绝对既得权益
:P"Gym absorbed cost 已吸收成本；已分摊成本
rO%+)M$A absorption 吸收；分摊；合并
G_m u7w absorption rate 吸收率；摊配率；分摊率
FRk_x xe"K ACB Finance Limited 亚洲商业财务有限公司
I>Yp =R acceptable form of reciprocity 合理的互惠条件
6l7a9IJ acceptable rate 适当利率；适当汇率
bLF0MVLM acceptance agreement 承兑协议
v[3sg2. acceptance for honour 参加承兑
d`7] reh acceptor 承兑人；接受人；受票人
8E%*o acceptor for honour 参加承兑人
x,_Ucc. accident insurance 意外保险
H,~In2Z Accident Insurance Association of Hong Kong 香港意外保险公会
5&@ U T accident insurance scheme 意外保险计划
+0 |0X {v accident year basis 意外年度基准
}TL"v|ny6; accommodation 通融；贷款
Tou~U[V+ accommodation bill 通融票据；空头票据
hI{Yg$H 1 accommodation party 汇票代发人
UQPE )G account balance 帐户余额；帐户结余
Oh4WYDyT
account book 帐簿
F[Sat;Sll account collected in advance 预收款项
dtl< account current book 往来帐簿
,jcp"-5#j account of after-acquired property 事后取得的财产报告
ttVSgKAsm account of defaulter 拖欠帐目
BIyG[y?qO account payable 应付帐款
o2jB~}VMl account payee only [A/C payee only] 只可转帐；存入收款人帐户
'=* 5C{ account receivable 应收帐款
Ft !~w#&- account receivable report 应收帐款报表
59 Y=VS account statement 结单；帐单；会计财务报表
;gV8f{X{Z account title 帐户名称；会计科目
9E?>B3t^ accountant's report 会计师报告
\ y",Qq? Accountant's Report Rules 会计师报告规则
oP
0j>i,"& accounting and auditing procedure 会计与审计程序；会计与核数程序
)~( _[=' Accounting Arrangements 《会计安排》
yqI|BF` accounting basis 会计基础
~A4WuA accounting by Official Receiver 破产管理署署长呈交的帐目
CNYchE,} Accounting Circular 《会计通告》
uu.Nq*3 accounting class 会计类别
e)"cm;BJ^P accounting date 记帐日期；会计结算日期
Lr:K0A.Ch accounting for money 款项核算
xII!2. Accounting Officer 会计主任
]XyJ7esg accounting period 会计报告期；会计期
So`"z[5 accounting policy 会计政策；会计方针
R&xd
ic ! accounting practice 会计惯例
g XMkI$ab accounting principle 会计准则
[?*^& [ accounting record 会计记录
mJ7kOQ-.$ accounting report 会计报告
B= `! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Yg.u8{H Accounting Society of China 中国会计学会
:tG5~sK accounting statement 会计报表
|-D. accounting system 会计制度；会计系统
0fU>L^P_? accounting transaction 会计事项；帐务交易
blv6 accounting treatment 会计处理
f}eVfAf accounting year 会计年度
u*`GIRfWT accretion 增值；添加
(p!AX<=z accrual 应计项目；应累算数目
-<=< T@, accrual basis 应计制；权责发生制
wf1DvsJQl accrual basis accounting 应计制会计；权责发生制会计
DYK|"@ accrue 应累算；应计
Y;>'~V#R accrued benefit 应累算利益
(tN$G:+")F accrued charges 应计费用
E !M+37/ accrued cumulative preference share dividend 应累算的累积优先股股息
m=V2xoMw6 accrued expenses 应累算费用
[y >.)BU accrued interest payable 应付利息；应计未付利息
K%B i8d accrued interest receivable 应收利息；应计未收利息
XZGy h X7 accrued right 累算权益
BW 7[J D accruing profit 应累算的利润
S:s^si2/ accumulated fiscal reserve 累积财政储备
W9~datIh> accumulated profit 累积利润；滚存溢利
17d$gZ1O: accumulated reserve 累积储备
^(:Rbsl accumulation of surplus income 累积收益盈余
r1]^#&V;MC acquired assets 既得资产
H'.eq ZM acquisition 收购；购置；取得
w"|c;E1;_ acquisition cost 购置成本
H l @rS acquisition expenses 购置费用
b}*ho dzF acquisition of 100% interest 收购全部股权
f *vziC<m acquisition of control 取得控制权
Y ~!@ acquisition of fixed assets 购置固定资产
v%^H9aK_ acquisition of shell “买壳”
`( Gk_VAa acquisition price 收购价
fHi+PEbR act of God 天灾
PV290 4 acting partner 执事合伙人
*T kABUL active market 买卖活跃的市场；交投畅旺的市场；旺市
f ?6=H^_> active partner 积极参与的合伙人
bX1ip2X
lk active trading 交投活跃
FC#Q tu~J actual circulation 实际流通
9 h8G2J
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=fPO0Ot ; actual expenditure 实际开支；实际支出
DJ^JUVi actual income 实际入息；实际收入；实际收益
oP6G2@3P/ actual market 现货市场
!k63 `(Ti actual price 现货价；实际价格
oL;/Qan actual profit 实际利润
Tw5Bv B1 actual quotation 实盘；实际价位；实际报价
}s[/b"%y actual year basis 按实际年度计算
]\U'_G2] actuals 实货
ZHJzh\? actuarial investigation 精算调查
aXagiz\; actuarial principle 精算原则
Wwz{98,K actuarial report 精算师报告
-j,o:ng0 Actuarial Society of Hong Kong 香港精算学会
}1wuH actuarial valuation 精算师估值
I_rVeMw= actuary 精算师
VbYapPu4b! ad referendum agreement 暂定协议；有待覆核的协定
_?"J.i ad valorem duty 从价税；按值征税
yrX]w3kr% ad valorem duty system 从价税制
XQA2uR4h ad valorem fee 从价费
S EmD's ad valorem tariff 从价关税
y (A"g3^= additional allowance 额外免税额
bO dD:=f additional amount for unexpired risk 未过期风险的额外款额
%O${EN additional assessable profit 补加应评税利润
mVLGQlv VK additional assessment 补加评税
8TZe=sD~cr additional commitment 额外承担
g d -fJ._1 additional commitment vote 额外承担拨款
x@=7M'vr% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~cjvo?)&e; additional dependent parent allowance 供养父母额外免税额
DI\sq8J^ additional provision 额外拨款
Fwr,e;Z additional stamp duty 附加印花税
P$bo8* additional tax 补加税罚款；补加税款
r[x7?cXsW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5tL6R3 adjudged bankrupt 被裁定破产
.z"[z^/uF adjudicated bankrupt 裁定破产人
8
_J:Yg adjudication fee 裁定费；评定印花税额手续费；评估契据费
XN@5TZoaW adjudication of bankruptcy 裁定破产；宣告破产
xjYFTb} ! adjudication of insolvency 裁定无力偿还债务
u(R`}C?P' adjusted actual 经调整的实数；调整后的实数
*))|ZE6jI adjusted current assets 经调整的流动资产；调整后的流动资产
M<nn+vy` adjusted figure 经调整的数字；调整后的数额
;/.Z YTD adjusted liabilities 经调整的负债；调整后的负债
z,tax`O adjusted loss 经调整的亏损；调整后的亏损
_ !C H 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
-]e@cevy adjusted profit 经调整的利润；调整后的利润
a/ZfPl0Ns[ adjusted surplus 经调整的盈余额；调整后的盈余额
^R yrUb adjusted value 经调整的价值；调整后的价值
,x/j&S9! adjustment 调整；修订；理算〔保险〕
"'Q:%_; adjustment centre 调剂中心
62"ND+D4 adjustment lag 调整过程的时间差距；调整时差
@ ."R9s adjustment mechanism 调整机制
*uIHa" adjustment of loss 亏损调整
rZEu@63 adjustment process 调整过程；调整程序
":Q^/;D}U adjustment range 调整幅度
\3l;PY administered exchange rate 受管制汇率
= 4If7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D+V^nCcx% administration expenses 行政费用
OQq7|dZu administration fee 手续费；行政费
L2$ %h1 administration in bankruptcy 破产管理
E=y#~W administration order 遗产管理令
M@8(h= administrator 管理人；遗产管理人
}Y [.h=X administrator of the estate 遗产管理人
6= admission of debt 债项承认书
Q|>y2g! admission of proof 接纳债权证明
D"MN lm advance 放贷款项；垫付款项；预支款项；预付款项
VioVtP0
advance account 暂支帐目；预付款帐户
KH;e)91 advance compensation 预付补偿金
&z ZSWNW advance from shareholder 股东垫款
^%L$$V
nG advance pending reimbursement 预支以待日后付还
3eB2= _V` advanced economy 先进经济体系
(8I0%n}.Zo advancement 预付；预付财产
<1y% ch; advances warrant 垫款令
UX?_IgJh<" advancing 贷出
0V^?~ex adverse balance 逆差
#E#70vWp\O adverse exchange 逆汇
-+L1Hid.7 advertisement addressed to shareholders 在报章刊登的致股东通告
43eGfp '
advice for collection 托收通知书
GXAcy OV advice of drawing 提款通知书；汇票通知书
FUDM aI advice of payment 付款通知
h41v}5!- Advisory Committee [Securities and Futures Commission]
-x7L8Wj 谘询委员会〔证券及期货事务监察委员会〕
e1H.2n{y^ Advisory Committee on Diversification 经济多元化谘询委员会
K= 69z affidavit 誓章；遗产申报誓章
~"-wSAm affidavit of no receipt 述明无收款的誓章
sB6UlX;b: affiliate 联号；联营公司；附属公司
.(sT?M`\J affiliated company 附属公司；联号；联营公司
/XXW4_> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<Z v G& affordability 负担能力
=q._Qsj?fu African Development Bank [AfDB] 非洲开发银行
o5)U3U1| after-acquired property 事后取得的财产
A`@w e after-hours dealing 市后交易
f.,-K IiF after-tax profit 税后盈利；税后利润；税后溢利
9+ L!
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Q/< $ (Y agency expenses 代理机构的开支
)P$
IXA\ agency fee 代理费
Nk 7Q Agency Law 《代理法》
P"- ,^?6 agent 代理人；承销人
X \ h]N agent of company 公司代理人
p5*i
d5 agent's fee 代理人费；经纪费
?znSA
> aggregate 总计；总数；总体数字
AVi|JY)> aggregate amount 总款额；总额
TPk m~>zD. aggregate assets and liabilities 总体资产与负债
nI 6` / aggregate at constant price 按固定价格计算的总体数字
5L4~7/kj aggregate demand 总需求
[P[syi#]t aggregate gross position 总持仓量
+%FG ti$[ aggregate limit 总限额
lVqvS/_k$ aggregate of salaries tax 合计薪俸税
kJ~^
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MOj 0"x) aggregate supply 总体供应
Gm*i='f!? aggregate surplus 总盈余
sI~{it# aggregate total 整体总额
HMBxj($eR aggregate value 总值；合计价值
VQX#P< aggregated basis 合计基准
6OVAsmE aggregated net chargeable income 合计应课税入息实额
$
@^n3ZQ4 aggregation 合并计算；合计；总和
QutQG aggregation of incomes of husband and wife 夫妇入息合并计算
PPohpdd) aggregation of property 财产的总和
bzZEwMc6 agio 差价；贴水
/$B<+;L!# 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》
L%<1cE)) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_$1W:!f4 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
fx9 c1h9s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{d A#r>z\1 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
5:O"T Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
g llXJM^ - 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*s_ )E 2 agreement for a settlement 授产协议
Xh){ W~ - agreement for assignment 转让协议
9ah, a 4 agreement for sale 售卖协议；买卖协议
sB /*gO agreement for sale and purchase 买卖协议
5^tL# agreement for the payment of interest 支付利息协议
+lE 9*Gs_$ agreement for the repayment of money 还款协议
bj7v <G|Y agreement of reinsurance 再保险协议
L8!xn&uyP= Agricultural Bank of China 中国农业银行
Wvcj\2'yd air passenger departure tax 飞机乘客离境税
R,t R{| 8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
wWwY .}j airport tax 机场税
KaOS!e' alcohol duty 酒精税
f4 uK_{ alienation 让与；让渡；转让
K^9!Qp alimony 生活费；赡养费
Vk[ m $ All Ordinaries Index [AOI] 所有普通股指数
Pg5 1}{ all risks 全险；综合险
m%m8002 All Sales Record for Stock Market 《股票市场成交报告》
xAsbP$J: Allied Capital Resources Limited 新联财务有限公司
Ww@R ewo all-items index [Consumer Price Index] 总指数〔消费物价指数〕
IX -i r allocation letter 拨款信件
L7 qim.J allocation of fund 分配款项；预留款项
!30 BZM ^ allocation of profit 利润分配；溢利分配
1 [dza5 allocation warrant 拨款令
=`g+3
O;< allotment 分配；配股
{ImZ><xe/ allotment notice 股份配售通知；配股通知
7j{SCE; allotment of shares 股份分配
J}lBK P:-* allowable 可获宽免；免税的
Z5\ u9E"] allowable business loss 可扣除的营业亏损
7+@:wX\ allowable expenses 可扣税的支出
^cd+W? allowance 免税额；津贴；备抵；准备金
4 K:p allowance for debts 债项的免税额
d &t |Y:,8 allowance for depreciation by wear and tear 耗损折旧免税额
AOhsat;O` allowance for funeral expenses 殡殓费的免税额
p.&FK'&[0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8L.Y0_x allowance for repairs and outgoings 修葺及支出方面的免税额
]M>mwnt+ allowance to debtor 给债务人的津贴
N3i}>Q)B alteration of capital 资本更改
4mUQVzV alternate trustee 候补受托人
YG<?|AS/ amalgamation 合并
l[.RnM[v ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Fn$EP:> ambit of charges 征税范围；收费范围
+.5 /4? amended valuation 经修订的估值
#O q fyY! American Commodities Exchange 美国商品交易所
G[)QGZ}8b American Express Bank Limited 美国运通银行
HLa|yc B% American Stock Exchange 美国证券交易所
<SOC amortization 摊销
7>v1w:cC] amount due from banks 存放银行同业的款项
-bduB@#2d amount due from banks abroad 存放海外银行同业的款项
W|;
.G9 amount due from holding companies 控股公司欠款
#%Uk}5;- amount due from local banks 存放本港银行同业的款项
!3}vl
Y1 amount due to banks 银行同业的存款
O0c#-K.f amount due to banks abroad 海外银行同业的存款
oj[Wzeg% amount due to holding companies 控股公司存款
a";(C ,:0 amount due to local banks 本港银行同业的存款
ma vc$!y amount due to outport banks 外埠银行同业的存款
4Rp 2 amount for note issue 发行纸币的款额
h@t&n@8O? amount of bond 担保契据的款额
u\.7# D> amount of consideration 代价款额
U C3? XoT\ amount of contribution 供款数额
WTZ P}p1 amount of indebtedness 负债款额
j;)U5X amount of principal of the loan 贷款本金额
d o C8! amount of rates chargeable 应征差饷数额
>kd &>)9v amount of share capital 股本额
O8r9& Nv amount of sums assured 承保款额
w SBDJvI amount of variation 变动幅度
v 4D F
#O amount of vote 拨款数额
ZWxq<& Cg amount payable 应付款额
rhsSV3iM amount receivable 应收款额
Z@=#ry Amsterdam Stock Exchange 阿姆斯特丹证券交易所
l+Uy analysis 分析
: 6./yj( ancillary risk 附属风险
d7 qHUx'=z annual account 周年帐目；周年帐目报表；年度决算；年结
N)WAzH annual accounting date 年结日期
xm6cn\e annual allowance 每年免税额；年积金；年度津贴；年津
8$BZbj%?hx annual balance 年度余额
ZV$qv=X annual disposable income 每年可动用收入
/9QI^6& SX annual estimates 周年预算
$ohIdpZLH2 annual fee 年费
e >=P' annual general meeting 周年大会
M9[Fx=
qY annual growth rate 年增率；每年增长率
|ffM6W1: annual long-term supplement 长期个案每年补助金
-tlRe12 annual pensionable emolument 可供计算退休金的年薪
KAT4C 4=, annual report 年报
7kp$C?7K Annual Report on the Consumer Price Index 《消费物价指数年报》
]=m
'| 0} annual return 周年报表；周年申报表；每年报税表格
%c*azo. Annual Return Rules 《周年报表规则》
C2<!.l annual review of consumer prices 每年消费物价回顾
Nl"< $/ annual roll-forward basis 逐年延展方式
F\ yxXOI annual salary 年薪
"} Of f annual statement 年度报表；年度决算表
!Y8us" Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
d;daYjOm annuitant 年金受益人
MD%_Z/NL annuity 年金
t-) C0< annuity contract 年金合约
l} A8 annuity on human life 人寿年金
K1AI:$H antecedent debt 先前的债项
qCi6kEr ante-dated cheque 倒填日期支票
%(79;#2` anticipated expenditure 预期开支
prV:Kq ;O anticipated net profit 预期纯利
za ` anticipated revenue 预期收入
@2yi%_ ]h anti-inflation measure 反通货膨胀措施
sk.<|-(o anti-inflationary stance 反通货膨胀立场
<O>1Y09C/ apparent deficit 表面赤字
Po#;SG#Ee apparent financial solvency 表面偿债能力
NjIe2)}' apparent partner 表面合伙人
.^6"nnfA# application for personal assessment 个人入息课税申请书
] cdKd ) application of fund 资金应用
o$8v8="p application to release as liquidator and to destruct the books of accounts and documents
:UGc6 申请免除清盘人职务及毁灭帐簿与文件
. T6fPEb appointed actuary 委任精算师
Pwn"!pk appointed auditor 委任核数师；委任审计师
5*l~7R appointed trustee 委任的受托人
(,#R j$W appointer 委任人
vr+O)/P}) apportioned pro rata 按比例分摊
eZ#n ZB apportionment 分配；分摊
m_LW<' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i Tg?JoE2 apportionment formula 分摊方程式
VHGOVH, apportionment of estate duty 遗产税的分摊
Hr |De8#f appraisal 估价；评估
k>I [U}h appreciable growth 可观增长
2 |
$ appreciable impact 显着影响
mf ^ =tZ appreciable increase 可观增长
B`3RyM"J @ appreciation 增值；升值
:Y`cgi0vkd appreciation against other currencies 相对其他货币升值
![YLY &}s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
tt2`N3Eu\ appreciation tax 增值税
{ K'QE0'x appropriation 拨款；拨用；拨付
xL,Lb}){% appropriation account 拨款帐目
^R',P(@oL Appropriation Bill 拨款法案
-]\cUQ0 appropriation-in-aid system 补助拨款办法
(\} >+qS [ approved assets 核准资产
x2(!r3a approved basket stock 认可一篮子证券
.>NhC" approved budget 核准预算
Yj99[
c#] approved charitable donation 认可慈善捐款
z;yb;) , approved charitable institution 认可慈善机构
!r]elX approved currency 核准货币；认可货币
}>Gnp c approved estimates 核准预算
P~$FgAV approved estimates of expenditure 核准开支预算
{h5 S =b approved overseas insurer 核准海外保险人
;O5p>o approved overseas trust company 核准海外信托公司
6Y<'Lyg/ approved pooled investment fund 核准汇集投资基金
_R-[*ucq approved provident fund scheme 认可公积金计划
L5=Tj4` approved provision 核准拨款
{KYbsD approved redeemable share 核准可赎回股份
m`l3@ Z approved regional stock 认可地区性证券
]@ )T] approved retirement scheme 认可退休金计划
/*\pm!]._^ approved subordinated loan 核准附属贷款
, v,mBYaU arbitrage 套戥；套汇；套利
JfS:K' arbitrageur 套戥者；套汇者
SV*h9LL arbitrary amount 临时款项
~?TG SD@( arrangement 措施；安排；协定
7 714 }%Z arrears 欠款
Ta^l1]9.* arrears of pay 欠付薪酬
chv0\k"' arrears of revenue 逾期未收税款；逾期未收的帐项
Z".m EF-b articles of association 组织章程；组织细则；组织章程细则
!mLQdkTE Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
o7Ms]AblT ascertainment of profit 确定利润
[zmx "Asia Clear" “亚洲结算系统”
!m)P*Lw Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>Q':+|K} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
jkw:h0hX Asian Development Fund [ADF] 亚洲发展基金
<+ 0cQq=2 Asian dollar bond 亚洲美元债券
\W $ bOp Asian dollar market 亚洲美元市场
ENW>bS8 e` Asian dollar rate 亚洲美元利率
R
r7 r5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Rd7[e^HSN Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<20rxOEnf asked price 沽盘；喊价；索价；卖方报价
04 >dxw)8 assessable income 应评税入息
<$!^LKKzA assessable loss 应评税亏损
CMn&1 assessable profit 应评税利润
| d}f\a` assessable value 应评税值
dX R 70/ assessed profit 估定利润
.zxP,]"l assessed value 经评估价值
pJ kaP assessment 评税；评定；估价；评税单
3NRxf 8 assessment number 评税编号；估价编号
9i4!^DM_ assessment of additional tax 补加税评税
DtkY;Yl assessment of performance 业绩评估；实绩评价
?0k(w iF Assessor 评税主任
DrE
+{Spm asset price bubbles 资产价格泡沫
2K?~)q&t* asset-backed securities 具资产保证的证券
*c'nPa$+|S assets accretion 资产增值
j. UQLi&` assets and liabilities 资产与负债
pM ZKF = assets betterment statement 资产递增表；资产改进表
^~~&[wY assets lending 实物放款；有抵押贷款
8l,`~jvU!* assets of the company passing on the death 死者去世时转移的公司资产
h#a;(F4_7 assets pledged as security for liabilities 用作负债抵押的资产
pUtd_8 assets portfolio 资产投资组合
$%~-p[)<(P assets price 资产价格
0\3mS{s assets quality 资产质素
nk.m G ny assets realization 资产变现
j/"{tMqQp assets refinancing arrangement 资产再集资安排
^wesuW@= assets securitization 资产证券化
GCS R)i| assets situated outside Hong Kong 在香港以外地方的资产
LDDeZY"x d assets stripping 削减资产；拆卖资产
) wkh assets value 资产值
X :2%U assignee 承让人
"[(& $ I assignment 转让；转让书；转让契
py#` assignment of interest 权益转让
nd)Z0%xo assignment of letters patent and trade mark 专利证书及商标转让
Ckd=t vL assignment of property 物业转让；物业转让书
x;A"S assignment right 转让权
gD&/ k
assignor 转让人
,M@LtA3g associate 有联系的人；有关连人士；相联者；合伙人；联系人
~&-8lD];LM Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
fh~"A`d associate member 附属会员
R F gy associated body corporate 相联法人团体
P(OgT/7A associated company 相联公司；联属公司
&6!~Q,;K- associated corporation 相联法团
z.fh4p Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%JmRJpCvR 公认会计师公会〔英国〕
_ 4 :@+{ Association of Futures Exchange Brokers 香港期货经纪协会
S hXk\" Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
yh9fHN)F association of underwriters 承保人组织
{ctEjgiE assumption of control 接管
/7W N,a assurance 担保；保险；转易；转易书
W_k;jy_{9 assurance of interest 权益的转易
4.]xK2sW at 19XX price 按一九ＸＸ年价格计算
A)9[.fhx at a discount 按赔价计算；按贴水价格计算；打折扣
*Z 0 Y:" at a premium 按溢价计算；按升水价格计算
6{h+(|.( at call 通知付款；按通知
&0B< iO<f at constant market price 按固定市价计算
d&S4`\g?8 at constant price 按固定价格计算
/*g9drwaa at cost 按成本计算
~" \qX+ at current market price 按当时市价计算；按现时市价计算
08)X:@ w? at current price 按当时价格计算；按现时价格计算
mmk]Doy?# at factor cost 按要素成本计算；按生产要素成本计算
[Xp{z tGE at money-of-the-day price 按付款当日价格计算
5f+ziiZ at or better 按指定或较佳价位〔买卖指令〕
GA&mM at par 按面值计算；平价
5~(.:R X:q at sight 见票即付
zJ;K4)"j at the close 按收市盘
HQi57QB at the opening 按开市盘
>7@kwj-f) attestation 见证；见证条款
$Pa7B]A,Ae at-the-money option 平价期权
?39B(T attorney 受权人；受托代表人
_?UW,5=O attornment 新拥有人承认书
DG_tmDT4 attributable profit 可归属利润
~ou1{NS attributable share value 可归属股份价值
kOfq6[JC Auckland Stock Exchange 奥克兰证券交易所
w k1O*_76 auction 拍卖
!eb} jL auctioneer 拍卖商
P'o:Vhm_H audit 审计；核数
cG| )z<Z Audit Commission 审计署
\BB(0Ah+t Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M6(o J* 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〕
f 1R&Q audit review 帐目审查
rNzsc|a: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1rhsmcE audited account 审计帐目；经审计的帐目
1d4 9z9F audited annual account 经审计的周年帐目
@8zp(1. audited balance sheet 经审计的资产负债表
.54E*V1 auditor 核数师；核数主任；审计师
f.f5f%lO~ auditor's certificate 核数师证明书；审计师证明书
U)oH@/q auditor's report 核数师报告；审计师报告
=GO/r; 4 Aussie bond 澳元债券
)c 9]}:W& austerity budget 紧缩预算
5 `:+NwXS2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
U3SF'r8 Australia All Ordinaries Index 澳洲所有普通股票指数
a`}b'X: Australian Dollar [AUD] 澳元
y/' ^r? Australian Options Market 澳大利亚期权市场
-9BKa~ DVQ Australian Securities Commission 澳洲证券事务监察委员会
xw60l&s.\L Australian Society of Certified Practising Accountants 澳洲执业会计师公会
l!2hwRR Australian Stock Exchange 澳大利亚证券交易所
8?qEv,W Austrian Schilling [ATS] 奥地利先令
c*nH = authentication 认证；鉴证
+ -e8MvP authority to purchase 委托购买证；委购书
}g w
`,i authorization 认可；核准；授权；授权书
8J|pj4ce authorization by direction 指示授权
CbK &.a authorization by instruction 指令授权
F|._'i+B! authorization by warrant 令状授权
gcImk0NIY authorization of unit trust 单位信托的认可
p/V authorized agent 指定代理人
+3VDapfin authorized capital 法定资本
_Q<wb8+/ authorized clerk 出市员
F",] *> r authorized dealer 认可交易商
J"w!Q\_ authorized financial institution 认可财务机构
]h (TZu authorized fund 认可基金
u7|{~D&f authorized fund house 获授权的基金公司；认可基金公司
e2#"o{+@ authorized institution 认可机构
wv,,# P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(]'Q!MjGa authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
wK 8/`{B9 authorized insurer 获授权保险人；获认可承保人
/>fP )56* authorized investment 特准投资项目
'BT}'qN authorized person 获授权人
T-7'#uB.m authorized representative 获授权代表
3Rid 1;L0U authorized share capital 法定股本
OHnHSb'?\ automated quotation system 自动报价系统
HgG-r&r!2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&fBLPF% 6 自动交易系统〔香港期货交易所有限公司〕
%gd=d 0vm automatic adjustment mechanism 自动调整机制
5,:tjn automatic adjustment system 自动调整系统
s:Us*i=H, Automatic Clearing House 自动票据交换所
yjvH)t/!. automatic exchange rates accumulation system 自动化汇率累集系统
Hfer\+R X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Wpom {- automatic teller machine [ATM] 自动柜员机
]pLQ;7f7D autopay 自动转帐
c mDskQ: available assets 可用资产
E-,74B&H available fiscal reserve 现存财政储备
=J.)xDx* available profit 可用利润
oRM EC7!A0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
od>DSn3T average 平均；平均数；海损
y:!MWZ average basic salary 平均基本薪金
x&3!z[m@@ average consumer expenditure 平均消费开支；一般消费开支
t1HUp dHY average cost 平均成本
@aR! -} average cost of land production 增辟土地平均成本
02X ~' To" average daily turnover 平均每日成交额
*AXu_^ ^ average daily wage rate 平均每日工资率
a/+ts bw average expenditure pattern 平均开支模式
k4_Fn61J/ average growth rate 平均增长率
"s$v?voo average net fixed assets 固定资产平均净值
1Giy|;2/ average of relatives 相对价格平均数
L K9vvQz average price 平均价格
yWIM,2x} average propensity to consume 平均消费倾向；一般消费倾向
8WWRKP1V average propensity to save 平均储蓄倾向；一般储蓄倾向
g~d}?B\<@ average rate 平均率
Eg t;Bj#% average revenue 平均收入；平均收益
x8p#W B average stock 平均库存；平均存货
|u)?h] > average yearly rent 平均年租
p7(x k6W avoidance of double taxation 避免双重课税
Ty%4#9``0 avoidance of tax 避税
