A:
hoOT]Bsn A share Ａ股；甲类股份
{,9^k'9 abatement of tax 减税；减扣免税额
3=
q,k<=L ABN AMRO Bank N.V. 荷兰银行
J8;l G above-the-line expenditure 线上项目支出；经常预算支出
a*D])Lu[ above-the-line receipt 线上项目收入；经常预算收入
XM LJ X~
ABSA Asia Limited 南非联合亚洲有限公司
C&1()U absolute change 绝对数值变更
}JWLm.e absolute expenditure 实际开支
k0/S&e,* absolute guideline figure 绝对准则数字
\-h%z%{R absolute interest 绝对权益
h,!#YG@> absolute order of discharge 绝对破产解除令
f6 *6 *= absolute profit margin 绝对利润幅度
HtN!Hgpwg absolute value 实值；绝对值
C||9 u}Q< absolutely vested interest 绝对既得权益
Hf#VW ^ absorbed cost 已吸收成本；已分摊成本
l_MF9.z& absorption 吸收；分摊；合并
</jzM? i absorption rate 吸收率；摊配率；分摊率
zZhA]J ACB Finance Limited 亚洲商业财务有限公司
c9 7?+Y^ acceptable form of reciprocity 合理的互惠条件
Hd8 O3_5 acceptable rate 适当利率；适当汇率
2X)n.%4g$; acceptance agreement 承兑协议
2BGS$$pP acceptance for honour 参加承兑
rZ i\ acceptor 承兑人；接受人；受票人
)o;oOPT! acceptor for honour 参加承兑人
`zw^ WbCO{ accident insurance 意外保险
X%sM na) Accident Insurance Association of Hong Kong 香港意外保险公会
6!;eJY j, accident insurance scheme 意外保险计划
*URBx "5XZ accident year basis 意外年度基准
V9 J`LQ\0 accommodation 通融；贷款
*?o`90HHP[ accommodation bill 通融票据；空头票据
L T2UY* accommodation party 汇票代发人
FD*) @4<o account balance 帐户余额；帐户结余
[ e6zCN^t account book 帐簿
;WqWD-C account collected in advance 预收款项
_[:>!ekx account current book 往来帐簿
)UoF*vC( account of after-acquired property 事后取得的财产报告
}iE!(
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w{$X
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';>A=m9(4% account payee only [A/C payee only] 只可转帐；存入收款人帐户
Bokpvd-c7 account receivable 应收帐款
+5k^- account receivable report 应收帐款报表
|Q\O%
cb account statement 结单；帐单；会计财务报表
VUF$,F9 account title 帐户名称；会计科目
h't! 1u accountant's report 会计师报告
4[P]+Z5b+ Accountant's Report Rules 会计师报告规则
j ]X $7 accounting and auditing procedure 会计与审计程序；会计与核数程序
tEbR/? ,GI Accounting Arrangements 《会计安排》
~Tv KMW6/# accounting basis 会计基础
MJ..' $>TC accounting by Official Receiver 破产管理署署长呈交的帐目
6A ;,Ph2 Accounting Circular 《会计通告》
;J&p17~T9 accounting class 会计类别
#=81`u accounting date 记帐日期；会计结算日期
]aDU* tk accounting for money 款项核算
?\.DG`Zxc Accounting Officer 会计主任
R?E< }\! accounting period 会计报告期；会计期
Xk]:]pl4W accounting policy 会计政策；会计方针
}QzF.![~z accounting practice 会计惯例
Q/2(qD; u accounting principle 会计准则
5nA
*'($j accounting record 会计记录
"pa2,-& accounting report 会计报告
\}p !S$` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1I#]OY#> Accounting Society of China 中国会计学会
0g{`Q d accounting statement 会计报表
j YVR"D; accounting system 会计制度；会计系统
;NJx9 )7 < accounting transaction 会计事项；帐务交易
cmu| d accounting treatment 会计处理
4b/>ZHFOF; accounting year 会计年度
m.g2>r`NU accretion 增值；添加
[(kC/W)! accrual 应计项目；应累算数目
qPvW b1H: accrual basis 应计制；权责发生制
2vLV1v$,q accrual basis accounting 应计制会计；权责发生制会计
d H ; accrue 应累算；应计
x Rp;y* accrued benefit 应累算利益
" R5! VV accrued charges 应计费用
>K@Y8J+ e# accrued cumulative preference share dividend 应累算的累积优先股股息
lB<
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;+3XDz
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7+2DsZ^6MW accrued interest receivable 应收利息；应计未收利息
KM:k<p vi accrued right 累算权益
v\}s(X(J accruing profit 应累算的利润
>oHgs accumulated fiscal reserve 累积财政储备
ENhKuX accumulated profit 累积利润；滚存溢利
z^z,_?q; accumulated reserve 累积储备
hziPHuK9, accumulation of surplus income 累积收益盈余
!$Whftg acquired assets 既得资产
~ e; 2gm acquisition 收购；购置；取得
7mT
iO?/y< acquisition cost 购置成本
TYH4r q
& acquisition expenses 购置费用
{Yc #XP acquisition of 100% interest 收购全部股权
y8e' weK acquisition of control 取得控制权
6!T9VL\=H acquisition of fixed assets 购置固定资产
/YrBnccqD acquisition of shell “买壳”
:oeDksld acquisition price 收购价
6 >)oG6 act of God 天灾
|1/UC"f acting partner 执事合伙人
;%`oS.69 active market 买卖活跃的市场；交投畅旺的市场；旺市
;_ dOYG1 active partner 积极参与的合伙人
TO5#iiM) active trading 交投活跃
3I.0jA#T&/ actual circulation 实际流通
!V O^ oD7 actual cost 实际成本
8ZN"-]* actual expenditure 实际开支；实际支出
!+ H)N actual income 实际入息；实际收入；实际收益
>X58 zlxk actual market 现货市场
sgfci{~ actual price 现货价；实际价格
9h/JW_ actual profit 实际利润
}|9!|Q actual quotation 实盘；实际价位；实际报价
?qJt 4Om actual year basis 按实际年度计算
Vm]xV_FOd actuals 实货
R|g50Q actuarial investigation 精算调查
$L e|4Hj actuarial principle 精算原则
J-U5_>S actuarial report 精算师报告
b
sM ]5^ Actuarial Society of Hong Kong 香港精算学会
/t|Lu@&:Xo actuarial valuation 精算师估值
HOSt0IHzty actuary 精算师
c_ Dg0 ad referendum agreement 暂定协议；有待覆核的协定
bD:[r))#e ad valorem duty 从价税；按值征税
4^3lG1^YY ad valorem duty system 从价税制
\ 3XG8J ad valorem fee 从价费
DOB#PI [/ ad valorem tariff 从价关税
O-,0c1ts additional allowance 额外免税额
;_iDiL C; additional amount for unexpired risk 未过期风险的额外款额
;k fl5 additional assessable profit 补加应评税利润
6+LBs.vl} additional assessment 补加评税
u5O`|I@R additional commitment 额外承担
S9 kA69O additional commitment vote 额外承担拨款
< .knM additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
A V]7 l}- additional dependent parent allowance 供养父母额外免税额
4T??8J-J additional provision 额外拨款
LM2S%._cj; additional stamp duty 附加印花税
$i9</Es
P additional tax 补加税罚款；补加税款
es!>u{8) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
w^Atd|~gi adjudged bankrupt 被裁定破产
ESyb34T` adjudicated bankrupt 裁定破产人
e$l*s/"0t adjudication fee 裁定费；评定印花税额手续费；评估契据费
8$~^-_>n/ adjudication of bankruptcy 裁定破产；宣告破产
1a]QNl_x adjudication of insolvency 裁定无力偿还债务
UNF@%O4_T adjusted actual 经调整的实数；调整后的实数
wi-F@})f# adjusted current assets 经调整的流动资产；调整后的流动资产
>`=9So_J adjusted figure 经调整的数字；调整后的数额
WvN{f* adjusted liabilities 经调整的负债；调整后的负债
$,
vX yZ adjusted loss 经调整的亏损；调整后的亏损
0?Bv
zfb 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
>)*0lfxTZ adjusted profit 经调整的利润；调整后的利润
OSY.$$IO adjusted surplus 经调整的盈余额；调整后的盈余额
M" s+k adjusted value 经调整的价值；调整后的价值
>XJUj4B|X adjustment 调整；修订；理算〔保险〕
ep)O|_= adjustment centre 调剂中心
EN/r{Cm$B adjustment lag 调整过程的时间差距；调整时差
mhW*rH*m adjustment mechanism 调整机制
i TLX=.M adjustment of loss 亏损调整
ncdj/C adjustment process 调整过程；调整程序
Ux-i iH#s adjustment range 调整幅度
S.R|Bwj}(Y administered exchange rate 受管制汇率
:ZsAWe{%,J Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h1Nd1h@- administration expenses 行政费用
6 0--6n administration fee 手续费；行政费
" 7g\X$ administration in bankruptcy 破产管理
`6RR/~kP( administration order 遗产管理令
B*OBXN>'P administrator 管理人；遗产管理人
wO&+ Bb\= administrator of the estate 遗产管理人
"L&84^lmf admission of debt 债项承认书
XP^[,)E admission of proof 接纳债权证明
,!vI@>nhG advance 放贷款项；垫付款项；预支款项；预付款项
:y1,OR/k advance account 暂支帐目；预付款帐户
#5yz~& advance compensation 预付补偿金
Qpocj : advance from shareholder 股东垫款
a98J_^ n advance pending reimbursement 预支以待日后付还
TO w;P:- advanced economy 先进经济体系
{wh, "Ok_ advancement 预付；预付财产
G Q\;f advances warrant 垫款令
jT*?Z:U advancing 贷出
L/xTW adverse balance 逆差
NiB ly adverse exchange 逆汇
[79iC$8B| advertisement addressed to shareholders 在报章刊登的致股东通告
;iO5
8S3 advice for collection 托收通知书
"_
H 9]}Q advice of drawing 提款通知书；汇票通知书
U(:Di]>{ advice of payment 付款通知
cnz+%Y N Advisory Committee [Securities and Futures Commission]
p8(Z{TSv 谘询委员会〔证券及期货事务监察委员会〕
h'.B-y~c Advisory Committee on Diversification 经济多元化谘询委员会
a`6R}|ZB affidavit 誓章；遗产申报誓章
Dg}$;PK affidavit of no receipt 述明无收款的誓章
$ww0$ affiliate 联号；联营公司；附属公司
;[B-!F> affiliated company 附属公司；联号；联营公司
+'9E4Lpx affirmation [estate duty] 非宗教式宣誓〔遗产税〕
agd^ ga3 affordability 负担能力
i\dd African Development Bank [AfDB] 非洲开发银行
']U<R=5T$ after-acquired property 事后取得的财产
s< {) X$ after-hours dealing 市后交易
V /]o': after-tax profit 税后盈利；税后利润；税后溢利
&3f^]n!@ agency agreement 代理协议
_sK{qQxvM= agency expenses 代理机构的开支
$1Qcz,4B| agency fee 代理费
in7h ^6?I Agency Law 《代理法》
2" u,f agent 代理人；承销人
,t
+sw4 agent of company 公司代理人
gX]ewbPDQ agent's fee 代理人费；经纪费
Gz:ell$ aggregate 总计；总数；总体数字
Slv91c&md, aggregate amount 总款额；总额
]([^(&2 aggregate assets and liabilities 总体资产与负债
c0Yc~&RF aggregate at constant price 按固定价格计算的总体数字
9`td _qh aggregate demand 总需求
)Wy:I_F351 aggregate gross position 总持仓量
~EM(*k. _ aggregate limit 总限额
rUg|5EN^)d aggregate of salaries tax 合计薪俸税
'x<o{Hi"\B aggregate performance 总体表现；总体业绩
(W
|;gQ aggregate supply 总体供应
b6! 7 j aggregate surplus 总盈余
J1Run0 aggregate total 整体总额
@_0tq { aggregate value 总值；合计价值
Hm'aD2k aggregated basis 合计基准
+!mEP> aggregated net chargeable income 合计应课税入息实额
uj@ d {AQ aggregation 合并计算；合计；总和
K(#O@Wmjq aggregation of incomes of husband and wife 夫妇入息合并计算
8'M:uI aggregation of property 财产的总和
@pl h 'f} agio 差价；贴水
.l$U:d 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》
O>d
[;Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
sAS[wcOQ 《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》
RT<HiV r` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>%LY0(hY3 《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》
rE%H NPO Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
h_5CWQSi 《香港政府和大韩民国政府关于相互促进和保护投资协定》
O!P7 W u agreement for a settlement 授产协议
oQ}K_} {> agreement for assignment 转让协议
9qvl9,*g agreement for sale 售卖协议；买卖协议
;_#<a*f agreement for sale and purchase 买卖协议
vZ1?4 hG agreement for the payment of interest 支付利息协议
X#tCIyK,nV agreement for the repayment of money 还款协议
OMAvJzK . agreement of reinsurance 再保险协议
$r )NL Agricultural Bank of China 中国农业银行
p8j*m~4 B air passenger departure tax 飞机乘客离境税
Muyi2F)j Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o37 D~V; airport tax 机场税
0 YAH[YF alcohol duty 酒精税
dF><XZph alienation 让与；让渡；转让
> D% alimony 生活费；赡养费
! ~tf0aY All Ordinaries Index [AOI] 所有普通股指数
a U*}.{<! all risks 全险；综合险
}/QtIY#I All Sales Record for Stock Market 《股票市场成交报告》
hdwF; Allied Capital Resources Limited 新联财务有限公司
Nu euCiP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
z"-oD*ICw allocation letter 拨款信件
PYTwyqS allocation of fund 分配款项；预留款项
tLcw?aB allocation of profit 利润分配；溢利分配
j/;w xKW allocation warrant 拨款令
]f>0P3O5& allotment 分配；配股
EHK+qrym allotment notice 股份配售通知；配股通知
:LCyxLI allotment of shares 股份分配
0i>p1/kv allowable 可获宽免；免税的
~ R eX$9 allowable business loss 可扣除的营业亏损
] 3~ u @6 allowable expenses 可扣税的支出
Y
h53Z"a allowance 免税额；津贴；备抵；准备金
C;~LY&= allowance for debts 债项的免税额
tIS.,CEQF allowance for depreciation by wear and tear 耗损折旧免税额
l{*Ko~g allowance for funeral expenses 殡殓费的免税额
_*E j3=u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
e.f xB allowance for repairs and outgoings 修葺及支出方面的免税额
&+3RsIl W allowance to debtor 给债务人的津贴
*fz#B/ _o alteration of capital 资本更改
10xza=a alternate trustee 候补受托人
a(LtiO
amalgamation 合并
FKUo^F?z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Bj G fUQ ambit of charges 征税范围；收费范围
I&`aGnr^^ amended valuation 经修订的估值
GT\ yjrCd American Commodities Exchange 美国商品交易所
jig3M N American Express Bank Limited 美国运通银行
\VWgF)_ American Stock Exchange 美国证券交易所
\/b[V3<" amortization 摊销
F"1tPWn amount due from banks 存放银行同业的款项
Bg}l$ ?S amount due from banks abroad 存放海外银行同业的款项
BkP4.XRI amount due from holding companies 控股公司欠款
;*0nPhBw0> amount due from local banks 存放本港银行同业的款项
2@IL
n+# amount due to banks 银行同业的存款
%cBOi_}}~ amount due to banks abroad 海外银行同业的存款
8Ltl32JSB[ amount due to holding companies 控股公司存款
Yr>0Qg], amount due to local banks 本港银行同业的存款
[SD
mdr1T$ amount due to outport banks 外埠银行同业的存款
hM[3l1o{| amount for note issue 发行纸币的款额
*qu5o5Q amount of bond 担保契据的款额
bGkLa/?S amount of consideration 代价款额
56 Z amount of contribution 供款数额
f8ZuG ! U amount of indebtedness 负债款额
#lc6-K# amount of principal of the loan 贷款本金额
qOIVuzi* amount of rates chargeable 应征差饷数额
;NE4G;px4< amount of share capital 股本额
5A<}*T amount of sums assured 承保款额
3Yo)K amount of variation 变动幅度
5 D=r7 amount of vote 拨款数额
PpH
;p.-!d amount payable 应付款额
{rK]Q! yj amount receivable 应收款额
(UCCEQq5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
LzD Ry L analysis 分析
T+B8SZw#}! ancillary risk 附属风险
'Lw8l ` 7 annual account 周年帐目；周年帐目报表；年度决算；年结
mn\A)R Q annual accounting date 年结日期
Gpi_p annual allowance 每年免税额；年积金；年度津贴；年津
,Xr`tQ< @ annual balance 年度余额
b I`JG:^b annual disposable income 每年可动用收入
bZr,jLEf annual estimates 周年预算
?1zGs2Qs annual fee 年费
q`?M+c*F annual general meeting 周年大会
#eX<=H] annual growth rate 年增率；每年增长率
G"tlJ7$myQ annual long-term supplement 长期个案每年补助金
|KVVPXtq%C annual pensionable emolument 可供计算退休金的年薪
<s w=:HU annual report 年报
A3*(c3 Annual Report on the Consumer Price Index 《消费物价指数年报》
v??$z#1F3 annual return 周年报表；周年申报表；每年报税表格
"Q:h[) a Annual Return Rules 《周年报表规则》
z`.<dNg annual review of consumer prices 每年消费物价回顾
M2c7 | annual roll-forward basis 逐年延展方式
.;qh>Gt annual salary 年薪
R$66F>Jz^ annual statement 年度报表；年度决算表
O;i0xWUh 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
<EcxN j1 annuitant 年金受益人
D _ 1O4/ annuity 年金
B?yj U[/R annuity contract 年金合约
<1B+@ annuity on human life 人寿年金
[^7P ]olW antecedent debt 先前的债项
0S9~db ante-dated cheque 倒填日期支票
fFYoZ/\ anticipated expenditure 预期开支
7 \[fjCg\w anticipated net profit 预期纯利
3o0ZS^#eB anticipated revenue 预期收入
qozvNJm) anti-inflation measure 反通货膨胀措施
y. 1F@w| anti-inflationary stance 反通货膨胀立场
MT:VQ>f C apparent deficit 表面赤字
UO#`Ak apparent financial solvency 表面偿债能力
T\(k= 0R M apparent partner 表面合伙人
, I ][ application for personal assessment 个人入息课税申请书
>]&Ow9- application of fund 资金应用
La3rX application to release as liquidator and to destruct the books of accounts and documents
k{=d V 申请免除清盘人职务及毁灭帐簿与文件
3~V . appointed actuary 委任精算师
Lis>Qr appointed auditor 委任核数师；委任审计师
13w(Tf appointed trustee 委任的受托人
GNE Pb?+T appointer 委任人
#
5U1F[ apportioned pro rata 按比例分摊
0 q 1x+ apportionment 分配；分摊
0
x' d^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d0C _:_ apportionment formula 分摊方程式
6GPI
gP L, apportionment of estate duty 遗产税的分摊
wW/q#kc appraisal 估价；评估
Y/"t! appreciable growth 可观增长
O|)b$H_ appreciable impact 显着影响
3"< 0_3?W appreciable increase 可观增长
"^!y>]j#A appreciation 增值；升值
*,%$l+\h appreciation against other currencies 相对其他货币升值
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e' appreciation of the exchange value of Hong Kong dollar 港元汇值上升
uv<_.Jq] appreciation tax 增值税
(x?T jyzw appropriation 拨款；拨用；拨付
9thG4T8 appropriation account 拨款帐目
z6rT<~xZtu Appropriation Bill 拨款法案
PHEQG]H S appropriation-in-aid system 补助拨款办法
u"m(a:jQ approved assets 核准资产
^Il*`&+?P approved basket stock 认可一篮子证券
` C C=?E approved budget 核准预算
p\F%Nj, approved charitable donation 认可慈善捐款
p !=O>b _f approved charitable institution 认可慈善机构
,|}mo+rb- approved currency 核准货币；认可货币
9jX_Eoxy approved estimates 核准预算
gzqp=I[% approved estimates of expenditure 核准开支预算
Y YP J (o\ approved overseas insurer 核准海外保险人
Kop(+]Q&n approved overseas trust company 核准海外信托公司
h3&|yS| approved pooled investment fund 核准汇集投资基金
Crg'AB? approved provident fund scheme 认可公积金计划
JAP(J~ approved provision 核准拨款
3fB]uq+eD% approved redeemable share 核准可赎回股份
CaO-aL approved regional stock 认可地区性证券
P 9f`<o approved retirement scheme 认可退休金计划
m4m|? approved subordinated loan 核准附属贷款
4OQ,|Wm4G arbitrage 套戥；套汇；套利
Ie(.T2K arbitrageur 套戥者；套汇者
_ML f58 arbitrary amount 临时款项
"om7 : d arrangement 措施；安排；协定
3)6 - S arrears 欠款
pMy: h
arrears of pay 欠付薪酬
"y&`,s5} arrears of revenue 逾期未收税款；逾期未收的帐项
.UNV &R0 articles of association 组织章程；组织细则；组织章程细则
!U>WAD9 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
vNrn]v=|}7 ascertainment of profit 确定利润
Z
b$]9(RS "Asia Clear" “亚洲结算系统”
6}e*!,2Xj Asia Commercial Bank Ltd. 亚洲商业银行有限公司
uOJqj{k_." Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7pciB}$2 Asian Development Fund [ADF] 亚洲发展基金
q t*+ D Asian dollar bond 亚洲美元债券
XD|g G Asian dollar market 亚洲美元市场
x: _[R{B Asian dollar rate 亚洲美元利率
|*UB/8C^/! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
u4w!SD Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
z\A
),; asked price 沽盘；喊价；索价；卖方报价
S# v3%)R assessable income 应评税入息
Yz Q1c~+ assessable loss 应评税亏损
|\?u-O3 assessable profit 应评税利润
b =_k)h+l assessable value 应评税值
eh `%E0b} assessed profit 估定利润
%K-8D L8|( assessed value 经评估价值
'&B4Ccn<V assessment 评税；评定；估价；评税单
H~nZ=`P9& assessment number 评税编号；估价编号
FX|&o >S(8 assessment of additional tax 补加税评税
{&mH fN assessment of performance 业绩评估；实绩评价
O>1Cx4s5 Assessor 评税主任
J-, ocO asset price bubbles 资产价格泡沫
3^~J;U!3 asset-backed securities 具资产保证的证券
\#t)B
J2 assets accretion 资产增值
X(MS!R V assets and liabilities 资产与负债
'!8-/nlv1 assets betterment statement 资产递增表；资产改进表
],S {?!'1 assets lending 实物放款；有抵押贷款
9jqsEd-SW assets of the company passing on the death 死者去世时转移的公司资产
@v2ko5 assets pledged as security for liabilities 用作负债抵押的资产
A$5 M. assets portfolio 资产投资组合
FA$32*v assets price 资产价格
rf:H$\yw assets quality 资产质素
Q= xXj'W- assets realization 资产变现
){"?@1vP assets refinancing arrangement 资产再集资安排
p^|l ',e assets securitization 资产证券化
,&WwADZ-s assets situated outside Hong Kong 在香港以外地方的资产
O.ce= E assets stripping 削减资产；拆卖资产
vQK/xg assets value 资产值
bIyg7X)/ assignee 承让人
\rzMgR$/rj assignment 转让；转让书；转让契
(B eJ,K7 assignment of interest 权益转让
6`@J=Q? assignment of letters patent and trade mark 专利证书及商标转让
# o4tG assignment of property 物业转让；物业转让书
-dBWpT assignment right 转让权
]kTx Ve assignor 转让人
U |%}B( associate 有联系的人；有关连人士；相联者；合伙人；联系人
+jwHYfAK) Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
`w\P- q associate member 附属会员
9yC22C: associated body corporate 相联法人团体
tOLcnWt
associated company 相联公司；联属公司
~vt9 ?(h associated corporation 相联法团
Q]/%Y[%| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
n *=#jL 公认会计师公会〔英国〕
p\ ;| Z+0= Association of Futures Exchange Brokers 香港期货经纪协会
M\5| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qE8aX*A1/ association of underwriters 承保人组织
aW&)3C2-x assumption of control 接管
II}M|qHaK assurance 担保；保险；转易；转易书
iP"sw0V8 assurance of interest 权益的转易
.E}lAd.Mn at 19XX price 按一九ＸＸ年价格计算
I"vkfi#= at a discount 按赔价计算；按贴水价格计算；打折扣
X]D,kKas G at a premium 按溢价计算；按升水价格计算
DI{ *E at call 通知付款；按通知
9"]#.A^Q* at constant market price 按固定市价计算
Rt+ -ud{O at constant price 按固定价格计算
3EICdC
at cost 按成本计算
^.!jD+=I at current market price 按当时市价计算；按现时市价计算
9DNp at current price 按当时价格计算；按现时价格计算
\>-
M&C at factor cost 按要素成本计算；按生产要素成本计算
KRC"3Qt
at money-of-the-day price 按付款当日价格计算
oIj=ba(n1 at or better 按指定或较佳价位〔买卖指令〕
3^+D,)#D^ at par 按面值计算；平价
U*$xR<8v at sight 见票即付
@ i; )`k5b at the close 按收市盘
@nY]S\if at the opening 按开市盘
sr c+z # attestation 见证；见证条款
`{G&i\"n at-the-money option 平价期权
>9 dD7FH attorney 受权人；受托代表人
!
I 0xq" attornment 新拥有人承认书
;: 2U}p^- attributable profit 可归属利润
1d<Uwb> attributable share value 可归属股份价值
aY>v Auckland Stock Exchange 奥克兰证券交易所
R; c9)>8L auction 拍卖
' 6 F-% auctioneer 拍卖商
=x\`y xsG audit 审计；核数
7*{f*({ Audit Commission 审计署
L!If~6oD( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ZhA _d#qH 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〕
@5S' 5)4pB audit review 帐目审查
Q7$o&N{ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"a8E0b audited account 审计帐目；经审计的帐目
.PUp3 X- audited annual account 经审计的周年帐目
zTw"5N audited balance sheet 经审计的资产负债表
_ y^r== auditor 核数师；核数主任；审计师
5o d T\>Sn auditor's certificate 核数师证明书；审计师证明书
TB! I auditor's report 核数师报告；审计师报告
-$Hu $Y}> Aussie bond 澳元债券
7t:RQ`$: austerity budget 紧缩预算
yQD>7%x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
SXm%X(JU Australia All Ordinaries Index 澳洲所有普通股票指数
RDp Australian Dollar [AUD] 澳元
(O5Yd 6u Australian Options Market 澳大利亚期权市场
*{DTxEy Australian Securities Commission 澳洲证券事务监察委员会
ZP<<cyY Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.+/d08] Australian Stock Exchange 澳大利亚证券交易所
d}[cX9U/ Austrian Schilling [ATS] 奥地利先令
ro{!X, _$, authentication 认证；鉴证
+1!iwmch> authority to purchase 委托购买证；委购书
Kf[d@ L authorization 认可；核准；授权；授权书
x?+w8jSR authorization by direction 指示授权
'j6O2=1 authorization by instruction 指令授权
mLxgvp authorization by warrant 令状授权
=Xh)34q authorization of unit trust 单位信托的认可
\xkKgI/ authorized agent 指定代理人
"%gsGtS authorized capital 法定资本
eyCZ[ SC authorized clerk 出市员
\g39>;iR authorized dealer 认可交易商
USz~ l7Xs authorized financial institution 认可财务机构
#hZ$ ;1. authorized fund 认可基金
6:7[>|okQ authorized fund house 获授权的基金公司；认可基金公司
K
-U} sW authorized institution 认可机构
,_ Z(!|
rW authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/uwi$~Ed authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
_qxI9Q}<" authorized insurer 获授权保险人；获认可承保人
J~k9jeq9 authorized investment 特准投资项目
5 8 bW authorized person 获授权人
Rqh5F zB> authorized representative 获授权代表
W&? Qs=@ authorized share capital 法定股本
4N,m cV automated quotation system 自动报价系统
EO&Q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"]+g5 G 自动交易系统〔香港期货交易所有限公司〕
JL1ajlm~ automatic adjustment mechanism 自动调整机制
WEimJrAn automatic adjustment system 自动调整系统
::|~tLFu Automatic Clearing House 自动票据交换所
qz-QVY , automatic exchange rates accumulation system 自动化汇率累集系统
2X?GEO]/4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
KUA zJ[> automatic teller machine [ATM] 自动柜员机
t<!;shH,s autopay 自动转帐
j~ Aq-8R= available assets 可用资产
kOY Uxr.b available fiscal reserve 现存财政储备
4+RR`I8$Ge available profit 可用利润
7Q}pKq]P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
M3pE$KT0x average 平均；平均数；海损
u5(8k_7 average basic salary 平均基本薪金
<x OX+D average consumer expenditure 平均消费开支；一般消费开支
-zR<m average cost 平均成本
+WH\,E average cost of land production 增辟土地平均成本
x# >V50E average daily turnover 平均每日成交额
_ v,0"_" average daily wage rate 平均每日工资率
h Jb2y`,q average expenditure pattern 平均开支模式
]:|B ). average growth rate 平均增长率
e5|lz. o; average net fixed assets 固定资产平均净值
\CL8 ~ average of relatives 相对价格平均数
ANM#Kx+ average price 平均价格
Ax;[ Em?I average propensity to consume 平均消费倾向；一般消费倾向
?Y( average propensity to save 平均储蓄倾向；一般储蓄倾向
, QY$:f< average rate 平均率
+1ICX average revenue 平均收入；平均收益
<+ roY" average stock 平均库存；平均存货
->sxz/L average yearly rent 平均年租
* NmY] avoidance of double taxation 避免双重课税
$ C4~v avoidance of tax 避税
