A:
P<8LAc$T A share Ａ股；甲类股份
A8J?A#R*{q abatement of tax 减税；减扣免税额
wbBE@RU>! ABN AMRO Bank N.V. 荷兰银行
KUb J e)}g above-the-line expenditure 线上项目支出；经常预算支出
$,!hD\a above-the-line receipt 线上项目收入；经常预算收入
nZe\5` ABSA Asia Limited 南非联合亚洲有限公司
VcP:}a< B\ absolute change 绝对数值变更
R j-jAH absolute expenditure 实际开支
4>l0V< absolute guideline figure 绝对准则数字
Lg8 ]dBXu absolute interest 绝对权益
ubD#I{~J absolute order of discharge 绝对破产解除令
~M*7N@D absolute profit margin 绝对利润幅度
0xv\D0 absolute value 实值；绝对值
(WJV.GcP1 absolutely vested interest 绝对既得权益
gEE9/\>%- absorbed cost 已吸收成本；已分摊成本
8 ` a,D5U: absorption 吸收；分摊；合并
P?xA$_+ absorption rate 吸收率；摊配率；分摊率
@ ozm; ACB Finance Limited 亚洲商业财务有限公司
(yfXMp ,x acceptable form of reciprocity 合理的互惠条件
f;R>Pr;rD acceptable rate 适当利率；适当汇率
ZH% we acceptance agreement 承兑协议
Il|GCj*N acceptance for honour 参加承兑
)q^(T1 acceptor 承兑人；接受人；受票人
y !F:m=x< acceptor for honour 参加承兑人
Ac
J> $L) accident insurance 意外保险
QJQJR/ g Accident Insurance Association of Hong Kong 香港意外保险公会
$%B5$+ accident insurance scheme 意外保险计划
Ny]lvgu9X accident year basis 意外年度基准
!f@XDW&R accommodation 通融；贷款
1PmX." a accommodation bill 通融票据；空头票据
%
^e@`0L accommodation party 汇票代发人
CNq[4T'~A account balance 帐户余额；帐户结余
Jlz9E|*qV account book 帐簿
rJX\6{V!_ account collected in advance 预收款项
H)\4=^ account current book 往来帐簿
Gj)uy jct account of after-acquired property 事后取得的财产报告
`6UtxJSx account of defaulter 拖欠帐目
|ebvx ?\ account payable 应付帐款
IOX:yxj account payee only [A/C payee only] 只可转帐；存入收款人帐户
>C:If0S4X account receivable 应收帐款
Q]^Yi1P bS account receivable report 应收帐款报表
u" \=^F account statement 结单；帐单；会计财务报表
,2,W^ HJ account title 帐户名称；会计科目
@\!ww/QT accountant's report 会计师报告
%TDXF_.[ Accountant's Report Rules 会计师报告规则
y ^SyhG,V[ accounting and auditing procedure 会计与审计程序；会计与核数程序
_%;M9Sg3 Accounting Arrangements 《会计安排》
Wy8,<K{ accounting basis 会计基础
*CzCUu:%t accounting by Official Receiver 破产管理署署长呈交的帐目
U[ bgu#P; Accounting Circular 《会计通告》
g [AA,@p+ accounting class 会计类别
Rh[Ib m56 accounting date 记帐日期；会计结算日期
/e .D /;] accounting for money 款项核算
QTfu: m{ Accounting Officer 会计主任
=E!x~S;N accounting period 会计报告期；会计期
ET e- accounting policy 会计政策；会计方针
k},> ^qE accounting practice 会计惯例
Y| :YrZSC accounting principle 会计准则
m!0N"AjA accounting record 会计记录
x_k S
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*Er? C; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+
LS3T^ Accounting Society of China 中国会计学会
Jl_~ _Z accounting statement 会计报表
<>n9'i1 accounting system 会计制度；会计系统
EDtCNqBS~2 accounting transaction 会计事项；帐务交易
-w\M-wc/$ accounting treatment 会计处理
P,U$ %C! accounting year 会计年度
(uRZx X accretion 增值；添加
/,LfA2^_j{ accrual 应计项目；应累算数目
W"|mpxp accrual basis 应计制；权责发生制
.$P|^Zx, accrual basis accounting 应计制会计；权责发生制会计
1 #q^uqO0 accrue 应累算；应计
s%^o*LQ|9 accrued benefit 应累算利益
Y+@g~ TE accrued charges 应计费用
:PUK6,"5]O accrued cumulative preference share dividend 应累算的累积优先股股息
YNk|+A.<d accrued expenses 应累算费用
6{8/P'@/Zz accrued interest payable 应付利息；应计未付利息
C 0>=x{,v accrued interest receivable 应收利息；应计未收利息
$
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L;j accrued right 累算权益
W_%W% i| accruing profit 应累算的利润
WcU@~05b accumulated fiscal reserve 累积财政储备
g Jk[Ja accumulated profit 累积利润；滚存溢利
{\L|s 5=yr accumulated reserve 累积储备
xD4$0Ppu accumulation of surplus income 累积收益盈余
eG4>d^`c acquired assets 既得资产
~#q;bS acquisition 收购；购置；取得
QLn+R(r acquisition cost 购置成本
ik IzhUWE acquisition expenses 购置费用
1AT'S;` acquisition of 100% interest 收购全部股权
9T?64t<Ju acquisition of control 取得控制权
!*_K.1' acquisition of fixed assets 购置固定资产
D^|7#b,zcH acquisition of shell “买壳”
JjQV zkE acquisition price 收购价
CL1
oAk act of God 天灾
v8~YR'T0`V acting partner 执事合伙人
>(3'Tnu active market 买卖活跃的市场；交投畅旺的市场；旺市
(A uPZ active partner 积极参与的合伙人
4w;~4#ZPp active trading 交投活跃
:3 y_mf> actual circulation 实际流通
,Bf(r actual cost 实际成本
{xToz]YA actual expenditure 实际开支；实际支出
EHhd ;,;O actual income 实际入息；实际收入；实际收益
k}U
JVH21k actual market 现货市场
V^2-_V]8 actual price 现货价；实际价格
)!sa) \E ? actual profit 实际利润
(Q_2ODKo actual quotation 实盘；实际价位；实际报价
[ f34a actual year basis 按实际年度计算
lQL:3U0DjU actuals 实货
?+ \E3}: actuarial investigation 精算调查
fv2=B )8$ actuarial principle 精算原则
?:/|d\,7@ actuarial report 精算师报告
C_Gzv'C"L Actuarial Society of Hong Kong 香港精算学会
F@EJtwLd5y actuarial valuation 精算师估值
*KJ7nRKx(w actuary 精算师
J=9 #mOcg" ad referendum agreement 暂定协议；有待覆核的协定
AerFgQiS ad valorem duty 从价税；按值征税
t%$@f jz ad valorem duty system 从价税制
]Uh 1l.O ad valorem fee 从价费
,E9d\+j ad valorem tariff 从价关税
(tKMBxQo8 additional allowance 额外免税额
|!}wF}iLc) additional amount for unexpired risk 未过期风险的额外款额
Up|f=@= additional assessable profit 补加应评税利润
c{4R*|^ additional assessment 补加评税
`)tA
YH additional commitment 额外承担
}dKLMNqPA additional commitment vote 额外承担拨款
uLK(F
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rN#\AN additional dependent parent allowance 供养父母额外免税额
"-0;#&! additional provision 额外拨款
+N R n0
z( additional stamp duty 附加印花税
=<.F3lo\s additional tax 补加税罚款；补加税款
L;yEz[#xaT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]nc2/ S% adjudged bankrupt 被裁定破产
v20~^gKo=m adjudicated bankrupt 裁定破产人
FW Y[=S adjudication fee 裁定费；评定印花税额手续费；评估契据费
JO}?.4B adjudication of bankruptcy 裁定破产；宣告破产
9I kUZW adjudication of insolvency 裁定无力偿还债务
" @)lH adjusted actual 经调整的实数；调整后的实数
y \z > /q adjusted current assets 经调整的流动资产；调整后的流动资产
O^N P0E adjusted figure 经调整的数字；调整后的数额
s.rT] adjusted liabilities 经调整的负债；调整后的负债
|_nC6 ; adjusted loss 经调整的亏损；调整后的亏损
j )";:v 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
*8UYS A~v adjusted profit 经调整的利润；调整后的利润
Dql K. adjusted surplus 经调整的盈余额；调整后的盈余额
} #
Xi`<{ adjusted value 经调整的价值；调整后的价值
I.a0[E/, adjustment 调整；修订；理算〔保险〕
HfZtL adjustment centre 调剂中心
j ug'g adjustment lag 调整过程的时间差距；调整时差
xYwkFB$$* adjustment mechanism 调整机制
|D<+X^0' adjustment of loss 亏损调整
! TDD^ adjustment process 调整过程；调整程序
qpTm adjustment range 调整幅度
rKp1%S1 administered exchange rate 受管制汇率
74]a/'4 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
g@u ;Y5 administration expenses 行政费用
v.b5iv 5 administration fee 手续费；行政费
?K<Z kYw? administration in bankruptcy 破产管理
KII ym9% administration order 遗产管理令
f3t. T=S administrator 管理人；遗产管理人
p Yh!]0n administrator of the estate 遗产管理人
V{GXc:= admission of debt 债项承认书
l5 HWZs^ admission of proof 接纳债权证明
u-39r^`5 advance 放贷款项；垫付款项；预支款项；预付款项
O 9*p0%ug advance account 暂支帐目；预付款帐户
nsl*Dm"*F advance compensation 预付补偿金
<m1sSghg advance from shareholder 股东垫款
j{"[Ec advance pending reimbursement 预支以待日后付还
o8tS advanced economy 先进经济体系
_.=`>%, advancement 预付；预付财产
L$}g3{ advances warrant 垫款令
GA ik;R advancing 贷出
i6PE6>
1/ adverse balance 逆差
Mciq-c) adverse exchange 逆汇
1LyT7h advertisement addressed to shareholders 在报章刊登的致股东通告
+f|6AeE advice for collection 托收通知书
df
? eL2v advice of drawing 提款通知书；汇票通知书
<`+zvUx^? advice of payment 付款通知
9 `INC~h Advisory Committee [Securities and Futures Commission]
ls]H6z*q 谘询委员会〔证券及期货事务监察委员会〕
:MBS>owR Advisory Committee on Diversification 经济多元化谘询委员会
ob]dZ affidavit 誓章；遗产申报誓章
_uJVuCc affidavit of no receipt 述明无收款的誓章
8nsZ+,@+[ affiliate 联号；联营公司；附属公司
*:j-zrwu& affiliated company 附属公司；联号；联营公司
@?d? e+B affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Qg> 0G%cXU affordability 负担能力
gD1 +]am African Development Bank [AfDB] 非洲开发银行
`oVB!eapl after-acquired property 事后取得的财产
Vrg3{@$ after-hours dealing 市后交易
f8#*mQ after-tax profit 税后盈利；税后利润；税后溢利
OM{ Dq| agency agreement 代理协议
iN`6xkY agency expenses 代理机构的开支
p I 5_Hg agency fee 代理费
1vs u[n Agency Law 《代理法》
fCr\u6Tb agent 代理人；承销人
ZYDW v/u agent of company 公司代理人
&N9IcNP agent's fee 代理人费；经纪费
D2)i3vFB aggregate 总计；总数；总体数字
?~ ?H dv aggregate amount 总款额；总额
zv@bI~3~ aggregate assets and liabilities 总体资产与负债
b"&E, =L aggregate at constant price 按固定价格计算的总体数字
Ju4.@ aggregate demand 总需求
#Z!#;%S aggregate gross position 总持仓量
k{{hZ/om aggregate limit 总限额
W\NG>t aggregate of salaries tax 合计薪俸税
!3 ?yG aggregate performance 总体表现；总体业绩
,S0UY):( A aggregate supply 总体供应
wB 2}uk7 aggregate surplus 总盈余
W6M jQ%f aggregate total 整体总额
Rhv%6ekI aggregate value 总值；合计价值
I8Kb{[?q aggregated basis 合计基准
Tm\OYYyk aggregated net chargeable income 合计应课税入息实额
iU XM( ] aggregation 合并计算；合计；总和
]\`w1'* aggregation of incomes of husband and wife 夫妇入息合并计算
K DBY9`08 aggregation of property 财产的总和
Pr2;Kp agio 差价；贴水
EZ `}*Yrd 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$NE$D} " Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4gya] 《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》
R~c IT:i Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
j)BQMtt&U 《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》
s_v }=C^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
"5h_8k~sQ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
W.p66IQwL& agreement for a settlement 授产协议
d{3I.$ThH agreement for assignment 转让协议
HGb.656 r agreement for sale 售卖协议；买卖协议
qJURPK agreement for sale and purchase 买卖协议
5Fh8*8u6hL agreement for the payment of interest 支付利息协议
)lOji7&e agreement for the repayment of money 还款协议
TGtyJ3x\ agreement of reinsurance 再保险协议
w0X$rl1 Agricultural Bank of China 中国农业银行
l:x _j\ air passenger departure tax 飞机乘客离境税
7G2vYKC' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{n6\g]p3 airport tax 机场税
`[&v alcohol duty 酒精税
' Nw 6. 5 alienation 让与；让渡；转让
Nv{eE<<6 alimony 生活费；赡养费
_Po#ZGm~ All Ordinaries Index [AOI] 所有普通股指数
-C=]n<ak all risks 全险；综合险
$CM4&{B"i All Sales Record for Stock Market 《股票市场成交报告》
dhs#D:/{ 9 Allied Capital Resources Limited 新联财务有限公司
T6;>O` B.r all-items index [Consumer Price Index] 总指数〔消费物价指数〕
o3fR3P%$ allocation letter 拨款信件
BjN{@ aEO allocation of fund 分配款项；预留款项
ThbP;CzI# allocation of profit 利润分配；溢利分配
5"[y FmP* allocation warrant 拨款令
~ J %m allotment 分配；配股
pL%4= ]m allotment notice 股份配售通知；配股通知
)S#j.8P'B allotment of shares 股份分配
SK}HXG{? allowable 可获宽免；免税的
1ZKz3)K allowable business loss 可扣除的营业亏损
I51M}b, [d allowable expenses 可扣税的支出
]yw_n^@ allowance 免税额；津贴；备抵；准备金
^fG`DjA) allowance for debts 债项的免税额
KzIt allowance for depreciation by wear and tear 耗损折旧免税额
EmF]W+!z% allowance for funeral expenses 殡殓费的免税额
+A&EKk%$ | allowance for inflation 为通货膨胀而预留的款项；通胀准备金
L,GShl 0S allowance for repairs and outgoings 修葺及支出方面的免税额
)ynA:LXx allowance to debtor 给债务人的津贴
7L1\1E:! alteration of capital 资本更改
p?_'|#tz alternate trustee 候补受托人
1`nc8qC amalgamation 合并
xu`d`!Tx ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
N"&$b_u[ ambit of charges 征税范围；收费范围
t7sUt mq
amended valuation 经修订的估值
_T_PX$B American Commodities Exchange 美国商品交易所
2lX[hFa5 American Express Bank Limited 美国运通银行
>aX:gN American Stock Exchange 美国证券交易所
3x,Aczb amortization 摊销
?&{S~[;l amount due from banks 存放银行同业的款项
F]hx amount due from banks abroad 存放海外银行同业的款项
q#l. A?rK\ amount due from holding companies 控股公司欠款
>N :|Km\ amount due from local banks 存放本港银行同业的款项
$:xF)E amount due to banks 银行同业的存款
xU#]w6 amount due to banks abroad 海外银行同业的存款
Q9Q!9B @ amount due to holding companies 控股公司存款
'O!Z:-qE amount due to local banks 本港银行同业的存款
V<
2IIH5^ amount due to outport banks 外埠银行同业的存款
Y'3k E amount for note issue 发行纸币的款额
mjWp8i
amount of bond 担保契据的款额
Z $ p^v*y amount of consideration 代价款额
i!s~kk amount of contribution 供款数额
?v0A/68s# amount of indebtedness 负债款额
U` ? zC~ amount of principal of the loan 贷款本金额
Q= )"om amount of rates chargeable 应征差饷数额
a15,'v$O amount of share capital 股本额
#L|JkBia amount of sums assured 承保款额
5q0BG!A%T amount of variation 变动幅度
h
v;n[ amount of vote 拨款数额
dq IZ#;:g amount payable 应付款额
#
|[`1 amount receivable 应收款额
MR^umLM88 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
!gD 3CA analysis 分析
xCDA1y;j ancillary risk 附属风险
KZ367&>b7 annual account 周年帐目；周年帐目报表；年度决算；年结
z226yNlS annual accounting date 年结日期
bCJ<=X,g`K annual allowance 每年免税额；年积金；年度津贴；年津
[)C)p*!Y) annual balance 年度余额
hX{g] KE> annual disposable income 每年可动用收入
b/a? \0^ annual estimates 周年预算
,f-T1v" annual fee 年费
jQH 5$ annual general meeting 周年大会
~;!i)[ - annual growth rate 年增率；每年增长率
GU;TK'Yy? annual long-term supplement 长期个案每年补助金
*il]$i annual pensionable emolument 可供计算退休金的年薪
u&l>cJ' annual report 年报
Bd N {[2 Annual Report on the Consumer Price Index 《消费物价指数年报》
0+VncL)u annual return 周年报表；周年申报表；每年报税表格
X r
Annual Return Rules 《周年报表规则》
3:02`;3 annual review of consumer prices 每年消费物价回顾
p``;!3~ ~ annual roll-forward basis 逐年延展方式
-.+KCt G$+ annual salary 年薪
B5?c'[V9 annual statement 年度报表；年度决算表
sqMNo n`5 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
\\E_W9.u annuitant 年金受益人
!h`cXY~ w annuity 年金
:yFTaniJ'. annuity contract 年金合约
0N uL9 annuity on human life 人寿年金
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rH#c:BwSm ante-dated cheque 倒填日期支票
W?4&lC^G anticipated expenditure 预期开支
TQb FI;\ anticipated net profit 预期纯利
x]my e anticipated revenue 预期收入
5{!a+ anti-inflation measure 反通货膨胀措施
+QCU]Fozk anti-inflationary stance 反通货膨胀立场
ba:mO$ apparent deficit 表面赤字
I/ e2, apparent financial solvency 表面偿债能力
sg9x?Bx9 apparent partner 表面合伙人
E&T'U2 application for personal assessment 个人入息课税申请书
i\DHIzGp[ application of fund 资金应用
>X\s[d &( application to release as liquidator and to destruct the books of accounts and documents
|=h)efo} 申请免除清盘人职务及毁灭帐簿与文件
#P,[fgNy appointed actuary 委任精算师
-Uhl9
= appointed auditor 委任核数师；委任审计师
mw4'z,1Q appointed trustee 委任的受托人
.$ P2W0G appointer 委任人
Y/eN) apportioned pro rata 按比例分摊
A a F5` apportionment 分配；分摊
sgb+@&}9n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
_]PfeCn:j apportionment formula 分摊方程式
c |;|%"Mk apportionment of estate duty 遗产税的分摊
Oa_o"p<Lr appraisal 估价；评估
6GrMcI@hS appreciable growth 可观增长
j
O5:{% appreciable impact 显着影响
;o)`9<es!2 appreciable increase 可观增长
l)! woOt appreciation 增值；升值
f )s_e appreciation against other currencies 相对其他货币升值
65 e
Wu=T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
V[M $o appreciation tax 增值税
(J;zk b appropriation 拨款；拨用；拨付
KiRt' appropriation account 拨款帐目
$X<<JnsK Appropriation Bill 拨款法案
dc@wf; o appropriation-in-aid system 补助拨款办法
&T{B~i3w8 approved assets 核准资产
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"^"*@< approved basket stock 认可一篮子证券
M]/wei"X approved budget 核准预算
tx&U "] approved charitable donation 认可慈善捐款
_ry En approved charitable institution 认可慈善机构
.X=M ! approved currency 核准货币；认可货币
(+Nmio approved estimates 核准预算
4kY{X%9 approved estimates of expenditure 核准开支预算
Kg0\Pvg8?T approved overseas insurer 核准海外保险人
7J!d3j2TR approved overseas trust company 核准海外信托公司
\z2hXT@D approved pooled investment fund 核准汇集投资基金
Y*X6lo approved provident fund scheme 认可公积金计划
g2b4 ia!L approved provision 核准拨款
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THG approved redeemable share 核准可赎回股份
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V*J& approved regional stock 认可地区性证券
XJ1nh E approved retirement scheme 认可退休金计划
%?G.lej,x approved subordinated loan 核准附属贷款
I : >d@e/; arbitrage 套戥；套汇；套利
=z /mI y< arbitrageur 套戥者；套汇者
Lzx(!<v arbitrary amount 临时款项
T9;o.f S arrangement 措施；安排；协定
_<~Vxz9 arrears 欠款
"BNmpP arrears of pay 欠付薪酬
xXh]z | arrears of revenue 逾期未收税款；逾期未收的帐项
z^GGJu%vjr articles of association 组织章程；组织细则；组织章程细则
(i~%4w= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
n\)f.}YD8d ascertainment of profit 确定利润
7X3l&J2C4l "Asia Clear" “亚洲结算系统”
5lA 8e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c94 PW PU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ez9M]! 8Lt Asian Development Fund [ADF] 亚洲发展基金
(8X8<>w~ Asian dollar bond 亚洲美元债券
Uz8C!L ">C Asian dollar market 亚洲美元市场
gR6T]v Asian dollar rate 亚洲美元利率
}8KL]11b Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
L= Jk"qWV0 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
K<9MK>T asked price 沽盘；喊价；索价；卖方报价
lVBy&f assessable income 应评税入息
w`Aw+[24 assessable loss 应评税亏损
Oua/NF) assessable profit 应评税利润
2&f= 4b`Z assessable value 应评税值
O6 J<Lqgh assessed profit 估定利润
U`4Z j1y assessed value 经评估价值
g/Nj|: 3 assessment 评税；评定；估价；评税单
Xg#([ }b assessment number 评税编号；估价编号
e ^& 8x assessment of additional tax 补加税评税
!8M'ms>s= assessment of performance 业绩评估；实绩评价
X)+sHcE~# Assessor 评税主任
-Af`AX asset price bubbles 资产价格泡沫
S|h
m asset-backed securities 具资产保证的证券
?S7:KnU>K assets accretion 资产增值
~PvzU T-^ assets and liabilities 资产与负债
KD*4n'm!> assets betterment statement 资产递增表；资产改进表
IY6S\Gn assets lending 实物放款；有抵押贷款
'V{k$ }P2 assets of the company passing on the death 死者去世时转移的公司资产
Hx0,k Oh) assets pledged as security for liabilities 用作负债抵押的资产
C&"2`ll assets portfolio 资产投资组合
Mo=-P2)>lt assets price 资产价格
z Ns 8\ assets quality 资产质素
d> Am M!J assets realization 资产变现
v0J1%{ /xs assets refinancing arrangement 资产再集资安排
hiM!htc;M assets securitization 资产证券化
wd 0A CF assets situated outside Hong Kong 在香港以外地方的资产
)ciHY6 assets stripping 削减资产；拆卖资产
&y?B&4|hM assets value 资产值
~q>ilnL"h assignee 承让人
$KFW V2P assignment 转让；转让书；转让契
}7v2GfEkM assignment of interest 权益转让
]<= t assignment of letters patent and trade mark 专利证书及商标转让
6K0*?j{;" assignment of property 物业转让；物业转让书
o%5Ao? z~ assignment right 转让权
FvP1;E assignor 转让人
=w >QG{-N associate 有联系的人；有关连人士；相联者；合伙人；联系人
0:8'Ov( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%>z}P&Yz associate member 附属会员
)Me&xQTn associated body corporate 相联法人团体
)HE yTHLtJ associated company 相联公司；联属公司
1 j8,Zrg1 associated corporation 相联法团
gk` .8o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\ed(<e> 公认会计师公会〔英国〕
RwKN Association of Futures Exchange Brokers 香港期货经纪协会
_v,n~a}& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8hT>)WH}wo association of underwriters 承保人组织
jL1UPN assumption of control 接管
tDkqwF), assurance 担保；保险；转易；转易书
ha 5\T' assurance of interest 权益的转易
Bnv%W4 at 19XX price 按一九ＸＸ年价格计算
~Sq >c3Wn at a discount 按赔价计算；按贴水价格计算；打折扣
N h%8; at a premium 按溢价计算；按升水价格计算
mt'#j" mU at call 通知付款；按通知
&aOOG8l at constant market price 按固定市价计算
+\Q@7Lj at constant price 按固定价格计算
HC+R :Dz at cost 按成本计算
ER+[gT1CQ at current market price 按当时市价计算；按现时市价计算
70~]J8T+u at current price 按当时价格计算；按现时价格计算
E{J;-+t at factor cost 按要素成本计算；按生产要素成本计算
{HeMdGn9 at money-of-the-day price 按付款当日价格计算
?K"]XXsI at or better 按指定或较佳价位〔买卖指令〕
zx*f* L,6F at par 按面值计算；平价
t!GY>u>` at sight 见票即付
f Bmx +7 at the close 按收市盘
ovp>"VuC at the opening 按开市盘
: 08UeEy attestation 见证；见证条款
"mA/:8` Q at-the-money option 平价期权
l ki(_ @3 attorney 受权人；受托代表人
o~B=[ attornment 新拥有人承认书
J2rH<Fd[up attributable profit 可归属利润
Kt(p| attributable share value 可归属股份价值
2S3F]fG0 Auckland Stock Exchange 奥克兰证券交易所
UpbzH(?# auction 拍卖
QB3AL; 7 auctioneer 拍卖商
t<tBOesQ audit 审计；核数
M=%p$\x Audit Commission 审计署
whshjl?a Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n)yqb 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〕
[B
Al audit review 帐目审查
5VfP@ { Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Sl1N V audited account 审计帐目；经审计的帐目
4|qp&%9- audited annual account 经审计的周年帐目
`{%*DHa audited balance sheet 经审计的资产负债表
d hy= x auditor 核数师；核数主任；审计师
%{Gqhb=u\ auditor's certificate 核数师证明书；审计师证明书
'CvZiW[_r auditor's report 核数师报告；审计师报告
+e\u4k {3V Aussie bond 澳元债券
@47TDCr austerity budget 紧缩预算
Kmtr.]Nj Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
v-o/zud]] Australia All Ordinaries Index 澳洲所有普通股票指数
| zf||ju Australian Dollar [AUD] 澳元
Ua4} dW[w Australian Options Market 澳大利亚期权市场
r *Mm5QozA Australian Securities Commission 澳洲证券事务监察委员会
iZ UBw Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Oe?nX> Australian Stock Exchange 澳大利亚证券交易所
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M& Austrian Schilling [ATS] 奥地利先令
"3K0 wR5 authentication 认证；鉴证
EpiagCS authority to purchase 委托购买证；委购书
*m 7e>]- authorization 认可；核准；授权；授权书
/Wa +mp authorization by direction 指示授权
W $y?~2 authorization by instruction 指令授权
0o#lB^e;l authorization by warrant 令状授权
N4Ym[l authorization of unit trust 单位信托的认可
<rkF2 -K, authorized agent 指定代理人
*m;L.r`5[ authorized capital 法定资本
c;WS !. authorized clerk 出市员
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o-(gB authorized dealer 认可交易商
*]rV,\ z: authorized financial institution 认可财务机构
E^ rN) authorized fund 认可基金
Ruf*aF ( authorized fund house 获授权的基金公司；认可基金公司
X d4~N: authorized institution 认可机构
)TLDNpH?J authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
V{8mx70 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
vt1!|2{
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$h2 h&6mH authorized investment 特准投资项目
u+]zi"k^s authorized person 获授权人
4)`{ L$ authorized representative 获授权代表
Q5Wb ) authorized share capital 法定股本
qU}[( 9~Ru automated quotation system 自动报价系统
{BF$N#7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-1@kt<Es 自动交易系统〔香港期货交易所有限公司〕
;2U`?" automatic adjustment mechanism 自动调整机制
J[^-k!9M automatic adjustment system 自动调整系统
(LnK af8 Automatic Clearing House 自动票据交换所
v"^G9u automatic exchange rates accumulation system 自动化汇率累集系统
<h^v l-L> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:/u
EPki automatic teller machine [ATM] 自动柜员机
S -im
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/u?^s "C/ available assets 可用资产
?O28 Q DUI available fiscal reserve 现存财政储备
z 6p.{M available profit 可用利润
oR5 'g7? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
M]oaWQu average 平均；平均数；海损
F&ux9z P average basic salary 平均基本薪金
,Q^.SHP8 average consumer expenditure 平均消费开支；一般消费开支
VLR W,lR9O average cost 平均成本
huO_ARwK' average cost of land production 增辟土地平均成本
+ "Ka #Z average daily turnover 平均每日成交额
SoCa_9*X average daily wage rate 平均每日工资率
]@_*O$ average expenditure pattern 平均开支模式
qg|SBQ?6 average growth rate 平均增长率
9OX&;O+5 average net fixed assets 固定资产平均净值
X'O 3)Yg average of relatives 相对价格平均数
mzDbw-# average price 平均价格
V4_ZBeWA average propensity to consume 平均消费倾向；一般消费倾向
WxFVbt w average propensity to save 平均储蓄倾向；一般储蓄倾向
+dlN^P647 average rate 平均率
iOw'NxmY average revenue 平均收入；平均收益
Uh{|@D average stock 平均库存；平均存货
"1Vuf<?C average yearly rent 平均年租
c1c8):o+V avoidance of double taxation 避免双重课税
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^ avoidance of tax 避税
