A:
4AN(4"$N A share Ａ股；甲类股份
kO8oH8Vt abatement of tax 减税；减扣免税额
Z+S1e~~ ABN AMRO Bank N.V. 荷兰银行
R lmeZy4.
above-the-line expenditure 线上项目支出；经常预算支出
U{0!
<*W> above-the-line receipt 线上项目收入；经常预算收入
(0 S;eM& ABSA Asia Limited 南非联合亚洲有限公司
l]geQl:7`r absolute change 绝对数值变更
-+ Mh( 'K absolute expenditure 实际开支
~" U^N:I" absolute guideline figure 绝对准则数字
(=QiXX1r absolute interest 绝对权益
XCE<].w absolute order of discharge 绝对破产解除令
o:RO(oA0? absolute profit margin 绝对利润幅度
]Cc8[Z C absolute value 实值；绝对值
od]1:8OF absolutely vested interest 绝对既得权益
Y ^}c+)t absorbed cost 已吸收成本；已分摊成本
A}0u-W absorption 吸收；分摊；合并
P<R'S absorption rate 吸收率；摊配率；分摊率
PWN$x`h g[ ACB Finance Limited 亚洲商业财务有限公司
7V;wCm#b acceptable form of reciprocity 合理的互惠条件
)9V8&, acceptable rate 适当利率；适当汇率
C,dRd EB> acceptance agreement 承兑协议
@t,Y< )U acceptance for honour 参加承兑
ZTi KU) acceptor 承兑人；接受人；受票人
'<hg c
acceptor for honour 参加承兑人
fzjZiBK@ accident insurance 意外保险
C +S>;1 Accident Insurance Association of Hong Kong 香港意外保险公会
T |h'"3' accident insurance scheme 意外保险计划
0"xD>ue& accident year basis 意外年度基准
95BRZ!ts accommodation 通融；贷款
xayd_RB 9 accommodation bill 通融票据；空头票据
s!j vBy accommodation party 汇票代发人
a^Lo;kHY account balance 帐户余额；帐户结余
[7=?I.\Cr7 account book 帐簿
aumM\rY account collected in advance 预收款项
N5@ l[F7I account current book 往来帐簿
sFonc account of after-acquired property 事后取得的财产报告
$ ud\CU:r account of defaulter 拖欠帐目
( p}N
cn. account payable 应付帐款
PQ4)kVT account payee only [A/C payee only] 只可转帐；存入收款人帐户
n~v* account receivable 应收帐款
bc*CP0t| account receivable report 应收帐款报表
#TG.weTC account statement 结单；帐单；会计财务报表
FK`M+ j account title 帐户名称；会计科目
+ dF/$+t accountant's report 会计师报告
G29 7)MFF Accountant's Report Rules 会计师报告规则
-jL1 0~/ accounting and auditing procedure 会计与审计程序；会计与核数程序
PR yzUG& Accounting Arrangements 《会计安排》
xSZ+6R| accounting basis 会计基础
\PgMMc4' accounting by Official Receiver 破产管理署署长呈交的帐目
eih~ SBSH Accounting Circular 《会计通告》
d<afO?" accounting class 会计类别
"A3V(~%! accounting date 记帐日期；会计结算日期
%&S :W%qm? accounting for money 款项核算
H!uq5` j0K Accounting Officer 会计主任
$}Ky6sBnvO accounting period 会计报告期；会计期
vS +E`[ accounting policy 会计政策；会计方针
tJZ3P@ L accounting practice 会计惯例
g7<u eF accounting principle 会计准则
#(Ezt% ^ accounting record 会计记录
oh^QW`#( accounting report 会计报告
5SwQ9 # Accounting Services Branch [Treasury] 会计事务部〔库务署〕
DeR C_ [ Accounting Society of China 中国会计学会
-!pg1w06 accounting statement 会计报表
];au!
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?<eH!MHF accounting transaction 会计事项；帐务交易
* odwg$ accounting treatment 会计处理
q b7ur; accounting year 会计年度
E0<$zP}V}F accretion 增值；添加
QB#rf=' accrual 应计项目；应累算数目
e6hfgVN accrual basis 应计制；权责发生制
~ YCZvJ accrual basis accounting 应计制会计；权责发生制会计
o_&*?k* accrue 应累算；应计
X XZ <r accrued benefit 应累算利益
xC.Tipn> accrued charges 应计费用
" 2 J2za accrued cumulative preference share dividend 应累算的累积优先股股息
zT"W(3 accrued expenses 应累算费用
"gGv>]3 accrued interest payable 应付利息；应计未付利息
xBK is\b accrued interest receivable 应收利息；应计未收利息
/&g~*AL accrued right 累算权益
]R8JBnA accruing profit 应累算的利润
7q|51rZz accumulated fiscal reserve 累积财政储备
8d*W7>rq accumulated profit 累积利润；滚存溢利
jp P'{mc accumulated reserve 累积储备
p;YS`*!s accumulation of surplus income 累积收益盈余
tA H0o\1; acquired assets 既得资产
W>(p4m acquisition 收购；购置；取得
E iWsVic[ acquisition cost 购置成本
.]H1uoci| acquisition expenses 购置费用
2vx1M6a)L acquisition of 100% interest 收购全部股权
! )PV-[2 acquisition of control 取得控制权
n>:|K0u" acquisition of fixed assets 购置固定资产
I\:(`)"r acquisition of shell “买壳”
+JRP d.B"@ acquisition price 收购价
-mAi7[omh act of God 天灾
=6LF_=} acting partner 执事合伙人
$g!~T!p= active market 买卖活跃的市场；交投畅旺的市场；旺市
oB ZzMTPe active partner 积极参与的合伙人
y9)Rl)7-: active trading 交投活跃
':LV"c4 t actual circulation 实际流通
a C< actual cost 实际成本
=P\Tk)(` actual expenditure 实际开支；实际支出
Q=Y1kcTOn actual income 实际入息；实际收入；实际收益
UfAN)SE" actual market 现货市场
Mg76v<mv< actual price 现货价；实际价格
?wYvBFRn7" actual profit 实际利润
eIY![..J/N actual quotation 实盘；实际价位；实际报价
h!h<!xaclW actual year basis 按实际年度计算
:~{x'`czJ actuals 实货
v'H\KR-; actuarial investigation 精算调查
55]E<2't actuarial principle 精算原则
%_%/ym actuarial report 精算师报告
a.!|A(zw Actuarial Society of Hong Kong 香港精算学会
Y; OqdO actuarial valuation 精算师估值
B$ @fE} actuary 精算师
2P4$^G[ ad referendum agreement 暂定协议；有待覆核的协定
}Gg:y? ad valorem duty 从价税；按值征税
tX *}l|;( ad valorem duty system 从价税制
S, %BhQ[ ad valorem fee 从价费
=[T_` *s& ad valorem tariff 从价关税
NM:\T1 additional allowance 额外免税额
STY\c5 additional amount for unexpired risk 未过期风险的额外款额
: r,o-D additional assessable profit 补加应评税利润
` '
"1 25T additional assessment 补加评税
l&LrcM additional commitment 额外承担
!%s&GD8&l additional commitment vote 额外承担拨款
{Wp5Ane additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$MB /j6 #j additional dependent parent allowance 供养父母额外免税额
huw|J<$ additional provision 额外拨款
wc.T ;( additional stamp duty 附加印花税
H| i39XV additional tax 补加税罚款；补加税款
{X'D07 q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3ZEV*=+T5 adjudged bankrupt 被裁定破产
I!OV+utF adjudicated bankrupt 裁定破产人
B>"O~ gZ{# adjudication fee 裁定费；评定印花税额手续费；评估契据费
1hnw+T<<W adjudication of bankruptcy 裁定破产；宣告破产
xU_Dg56z'& adjudication of insolvency 裁定无力偿还债务
3iC$ "9!p adjusted actual 经调整的实数；调整后的实数
I? o)X! adjusted current assets 经调整的流动资产；调整后的流动资产
(#`1[n+b`x adjusted figure 经调整的数字；调整后的数额
v?en-,{A adjusted liabilities 经调整的负债；调整后的负债
#\X="' / adjusted loss 经调整的亏损；调整后的亏损
Yl!~w:O!o 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
+ Ip C adjusted profit 经调整的利润；调整后的利润
N!
N>/9 adjusted surplus 经调整的盈余额；调整后的盈余额
G(6M Lh1 adjusted value 经调整的价值；调整后的价值
)r^)e 4UI adjustment 调整；修订；理算〔保险〕
3
2Md Da adjustment centre 调剂中心
b ?-VZA: adjustment lag 调整过程的时间差距；调整时差
Q4vl adjustment mechanism 调整机制
f R?Xq@c adjustment of loss 亏损调整
N
2\lBi adjustment process 调整过程；调整程序
8kwe ._&) adjustment range 调整幅度
ohPCYt administered exchange rate 受管制汇率
]~H\X":[> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
oPPxja g\ administration expenses 行政费用
| 0e7<[ administration fee 手续费；行政费
:xz,PeXo7 administration in bankruptcy 破产管理
=A< Fcl\Rz administration order 遗产管理令
1<ic
5kB administrator 管理人；遗产管理人
| JD"iP : administrator of the estate 遗产管理人
4$^\s5 K admission of debt 债项承认书
1>"[b8a/ admission of proof 接纳债权证明
j jLwHJ advance 放贷款项；垫付款项；预支款项；预付款项
h
&R1" advance account 暂支帐目；预付款帐户
s
v}o% advance compensation 预付补偿金
eAPNF?0y h advance from shareholder 股东垫款
CCQ38P@rv advance pending reimbursement 预支以待日后付还
a\BV%'Zqg advanced economy 先进经济体系
Sb;=YW
1< advancement 预付；预付财产
8r46Wr7Q advances warrant 垫款令
|)pRkn8x advancing 贷出
@ppT;9<d adverse balance 逆差
VX<jg #( adverse exchange 逆汇
-4 !9cE advertisement addressed to shareholders 在报章刊登的致股东通告
l#;DO9 advice for collection 托收通知书
2iJ)K rw advice of drawing 提款通知书；汇票通知书
SL O~ advice of payment 付款通知
I}S~,4 Advisory Committee [Securities and Futures Commission]
Qx aW
x 谘询委员会〔证券及期货事务监察委员会〕
g} /efE Advisory Committee on Diversification 经济多元化谘询委员会
[_pw|BGp affidavit 誓章；遗产申报誓章
MY]<^/Q affidavit of no receipt 述明无收款的誓章
L~PBD?l affiliate 联号；联营公司；附属公司
j~Cch%%G affiliated company 附属公司；联号；联营公司
qQ%RnD9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(-:lO{@FsC affordability 负担能力
i 6@c@n African Development Bank [AfDB] 非洲开发银行
AsOkOS 3 after-acquired property 事后取得的财产
5UgxuuP4 after-hours dealing 市后交易
UHh7x%$n after-tax profit 税后盈利；税后利润；税后溢利
ipThw p9 agency agreement 代理协议
BS_ 3| agency expenses 代理机构的开支
AJ0
;wx agency fee 代理费
| pA Agency Law 《代理法》
+"i|)yUYy} agent 代理人；承销人
K_" denzT+ agent of company 公司代理人
&*4C{N agent's fee 代理人费；经纪费
nbECEQ:|B aggregate 总计；总数；总体数字
bz1+AJG aggregate amount 总款额；总额
Hido[ aggregate assets and liabilities 总体资产与负债
&# ?2zbZ aggregate at constant price 按固定价格计算的总体数字
v , VCbmc aggregate demand 总需求
TJY
[s- aggregate gross position 总持仓量
@g{FNXY$ m aggregate limit 总限额
3iI 4yg aggregate of salaries tax 合计薪俸税
BM,]Wjfdj aggregate performance 总体表现；总体业绩
%]m/fo4b aggregate supply 总体供应
\pVmSac, aggregate surplus 总盈余
,3As
Ng aggregate total 整体总额
]#fmih^ aggregate value 总值；合计价值
qz@k-Jqq
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#BZ2 %\ aggregated net chargeable income 合计应课税入息实额
~g|Z6-?4Jj aggregation 合并计算；合计；总和
Sl!#!FGI aggregation of incomes of husband and wife 夫妇入息合并计算
/YLHg5n8+ aggregation of property 财产的总和
+' lj\_n agio 差价；贴水
rEF0A &5 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》
a^ _ _Z3g, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:Q=tGj\ G 《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》
lzE{e6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T|%pvTI e 《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》
[@&0@/s*t' Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K|{IX^3)V 《香港政府和大韩民国政府关于相互促进和保护投资协定》
? +q(,P@* agreement for a settlement 授产协议
BIk0n;Kz<L agreement for assignment 转让协议
xRI7_8Jpyn agreement for sale 售卖协议；买卖协议
8? za&v agreement for sale and purchase 买卖协议
C;UqLMrOI agreement for the payment of interest 支付利息协议
WP5 QA8`3 agreement for the repayment of money 还款协议
Ycaom Po agreement of reinsurance 再保险协议
e` QniTkT Agricultural Bank of China 中国农业银行
@F-InfB8. air passenger departure tax 飞机乘客离境税
`Nnaw+<] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=1vl-*uYh airport tax 机场税
WEnI[JGe alcohol duty 酒精税
U{JD\G 8m alienation 让与；让渡；转让
FoNkISzW
alimony 生活费；赡养费
3b d(.he2u All Ordinaries Index [AOI] 所有普通股指数
J_|LG rt}) all risks 全险；综合险
F+m%PVW: All Sales Record for Stock Market 《股票市场成交报告》
2YbI."ob Allied Capital Resources Limited 新联财务有限公司
0|J]EsPxu all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"?X,);5S allocation letter 拨款信件
A5\00O~ allocation of fund 分配款项；预留款项
`k.Tfdu)K allocation of profit 利润分配；溢利分配
mdtG W allocation warrant 拨款令
%tvP\(]h allotment 分配；配股
cS2 PrsUx allotment notice 股份配售通知；配股通知
W0 n?S
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"PD^]m allowable 可获宽免；免税的
kF@Z4MB}yr allowable business loss 可扣除的营业亏损
)-s9CWJv allowable expenses 可扣税的支出
'xP&u<(F allowance 免税额；津贴；备抵；准备金
$1E'0M` allowance for debts 债项的免税额
2A95vC'u>| allowance for depreciation by wear and tear 耗损折旧免税额
-P.51q allowance for funeral expenses 殡殓费的免税额
%A$5mi^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
JqmxS*_P allowance for repairs and outgoings 修葺及支出方面的免税额
n6xJ allowance to debtor 给债务人的津贴
]<xzCP B alteration of capital 资本更改
B@ xjwBUk alternate trustee 候补受托人
RD SkFK( D amalgamation 合并
3n!f'" T ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
q?*
z<)# ambit of charges 征税范围；收费范围
1
O?bT,"b amended valuation 经修订的估值
QhJuH_f 0 American Commodities Exchange 美国商品交易所
3!u`PIQv American Express Bank Limited 美国运通银行
wU5.t -|` American Stock Exchange 美国证券交易所
$A;%p6PO) amortization 摊销
m4r<=o amount due from banks 存放银行同业的款项
cSD$I^$oq amount due from banks abroad 存放海外银行同业的款项
(Qcd !! amount due from holding companies 控股公司欠款
#
E{2 !Z amount due from local banks 存放本港银行同业的款项
yp!7^ amount due to banks 银行同业的存款
1VR| z amount due to banks abroad 海外银行同业的存款
DuMzK%
amount due to holding companies 控股公司存款
T\wfYuc &X amount due to local banks 本港银行同业的存款
KbSE=3 amount due to outport banks 外埠银行同业的存款
rHa*WA;TE amount for note issue 发行纸币的款额
B6 yTD7 amount of bond 担保契据的款额
11((b amount of consideration 代价款额
WbWEgd%8. amount of contribution 供款数额
5<>"d :9 amount of indebtedness 负债款额
^ 7SE2Zi amount of principal of the loan 贷款本金额
bk=ee7E7> amount of rates chargeable 应征差饷数额
>\o._?xSA amount of share capital 股本额
0 L $[w amount of sums assured 承保款额
KSA E!+ amount of variation 变动幅度
;I/ A8<C amount of vote 拨款数额
I'E7mb<2 amount payable 应付款额
{ew;
/; amount receivable 应收款额
KDS } "/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N`HiNb
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~Jh1$O,9o ancillary risk 附属风险
.nzN5FB
U annual account 周年帐目；周年帐目报表；年度决算；年结
G` Df'Yy annual accounting date 年结日期
srQGqE~ annual allowance 每年免税额；年积金；年度津贴；年津
KK}ox%j annual balance 年度余额
kK|D&Xy` annual disposable income 每年可动用收入
6dncUfB annual estimates 周年预算
oMNSQMlI annual fee 年费
T' > MXFLh annual general meeting 周年大会
='t}d>l annual growth rate 年增率；每年增长率
{[)n<.n[g annual long-term supplement 长期个案每年补助金
vB%os Qm annual pensionable emolument 可供计算退休金的年薪
gk mV; 0 annual report 年报
.]e_je_ Annual Report on the Consumer Price Index 《消费物价指数年报》
)`BKEa f annual return 周年报表；周年申报表；每年报税表格
kW7$Gw]- Annual Return Rules 《周年报表规则》
]5r@`%9 annual review of consumer prices 每年消费物价回顾
!T# EkMM annual roll-forward basis 逐年延展方式
B# G:aBCM annual salary 年薪
mt]^ d;E annual statement 年度报表；年度决算表
4Ql9VM%y 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
#:NY9.\o annuitant 年金受益人
ka_( 8 annuity 年金
j VPX]8 annuity contract 年金合约
Y$5uoq%p3A annuity on human life 人寿年金
PbnAY{J antecedent debt 先前的债项
rS!M0Hq>t ante-dated cheque 倒填日期支票
D&{CC anticipated expenditure 预期开支
kMx)G ] anticipated net profit 预期纯利
;pw9+zo ^M anticipated revenue 预期收入
zP&D anti-inflation measure 反通货膨胀措施
P- / "sD anti-inflationary stance 反通货膨胀立场
+[rQf<* apparent deficit 表面赤字
`&9iC 4P apparent financial solvency 表面偿债能力
E&N~ h|CL apparent partner 表面合伙人
9:P\)'y? application for personal assessment 个人入息课税申请书
dmWCNeja. application of fund 资金应用
aJ QzM application to release as liquidator and to destruct the books of accounts and documents
fC".K
Yjp 申请免除清盘人职务及毁灭帐簿与文件
@T Ha [|(S appointed actuary 委任精算师
LS$zA>: appointed auditor 委任核数师；委任审计师
wF9L<<&B appointed trustee 委任的受托人
O 6ph_$nt. appointer 委任人
~F^tLi!5 apportioned pro rata 按比例分摊
M1icj~Jr apportionment 分配；分摊
PIAE6,* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
nMK$&h,{ apportionment formula 分摊方程式
k1.%ZZMM apportionment of estate duty 遗产税的分摊
Z2t\4|wr: appraisal 估价；评估
NBL%5!' appreciable growth 可观增长
H:)_;k appreciable impact 显着影响
@ ^R l{p appreciable increase 可观增长
15S&,$ 1& appreciation 增值；升值
y 2)W"PuG appreciation against other currencies 相对其他货币升值
I^n DO\m < appreciation of the exchange value of Hong Kong dollar 港元汇值上升
f92z/5%V appreciation tax 增值税
= N ; 5T appropriation 拨款；拨用；拨付
,+ 5:}hR+ appropriation account 拨款帐目
&f}w&k2yj Appropriation Bill 拨款法案
F{4v[WP) appropriation-in-aid system 补助拨款办法
$A`m8?bY approved assets 核准资产
dVUe!S` approved basket stock 认可一篮子证券
%fnG v\uI approved budget 核准预算
Y1ks'=c> approved charitable donation 认可慈善捐款
SpImd IpD approved charitable institution 认可慈善机构
jfiUf1Mj approved currency 核准货币；认可货币
9Z 2 1|5 approved estimates 核准预算
JA*+F1s approved estimates of expenditure 核准开支预算
nEUUD3a approved overseas insurer 核准海外保险人
ps;d bY*s6 approved overseas trust company 核准海外信托公司
\%7fm#z6 approved pooled investment fund 核准汇集投资基金
Y]7503J approved provident fund scheme 认可公积金计划
qX*xQA|ak, approved provision 核准拨款
9a @rsyX approved redeemable share 核准可赎回股份
sopf-g: approved regional stock 认可地区性证券
5 1u\am'T approved retirement scheme 认可退休金计划
@dUN3 ,} approved subordinated loan 核准附属贷款
?5jLN&A3 G arbitrage 套戥；套汇；套利
1BEs> Sm arbitrageur 套戥者；套汇者
C5~n^I| arbitrary amount 临时款项
r6nnRN/S= arrangement 措施；安排；协定
4BSqL!i( arrears 欠款
/wax5FS'I, arrears of pay 欠付薪酬
KZTLIZxI- arrears of revenue 逾期未收税款；逾期未收的帐项
' '(rC38 articles of association 组织章程；组织细则；组织章程细则
u>]3?ty` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
jo^c> ur ascertainment of profit 确定利润
|Iw glb!k "Asia Clear" “亚洲结算系统”
LRg]'? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
v3a PHf Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
DR{O.TX Asian Development Fund [ADF] 亚洲发展基金
@TQ/Z$y Asian dollar bond 亚洲美元债券
F}7sb#G Asian dollar market 亚洲美元市场
4=o vm[ Asian dollar rate 亚洲美元利率
,z dGY]$ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
j !w{ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Gx8!AmeX asked price 沽盘；喊价；索价；卖方报价
S2 e3d assessable income 应评税入息
.$H"j> assessable loss 应评税亏损
``P9fd assessable profit 应评税利润
n0!2-Q5U)h assessable value 应评税值
f@$W5* j assessed profit 估定利润
+ZwoA_k{ assessed value 经评估价值
!: m.-TE assessment 评税；评定；估价；评税单
aG83@ ABx assessment number 评税编号；估价编号
"a= Hr4C*r assessment of additional tax 补加税评税
"p *'HQ assessment of performance 业绩评估；实绩评价
I/XSW # Assessor 评税主任
p20JU zy asset price bubbles 资产价格泡沫
v7SYWO# asset-backed securities 具资产保证的证券
1*yxSU@uY assets accretion 资产增值
n| {#5# assets and liabilities 资产与负债
SDC'S]{ew assets betterment statement 资产递增表；资产改进表
N [e,%heR assets lending 实物放款；有抵押贷款
:-5[0Mx= assets of the company passing on the death 死者去世时转移的公司资产
W;yc)JB assets pledged as security for liabilities 用作负债抵押的资产
\yu7,v assets portfolio 资产投资组合
-2; 6Pw mv assets price 资产价格
6 ^WNwe\ assets quality 资产质素
|$b8(g$s) assets realization 资产变现
L2,2Sn*4i assets refinancing arrangement 资产再集资安排
rHTZM,zM=H assets securitization 资产证券化
GTM0Qv f? assets situated outside Hong Kong 在香港以外地方的资产
u\Ylo.)b assets stripping 削减资产；拆卖资产
L FkDb} assets value 资产值
vMB61 |O assignee 承让人
aZ4?! JW . assignment 转让；转让书；转让契
kqm (D# assignment of interest 权益转让
O7Jux-E 1C assignment of letters patent and trade mark 专利证书及商标转让
RARA _tii assignment of property 物业转让；物业转让书
VaY#_80$s assignment right 转让权
k9f|R*LM assignor 转让人
>]pZ ;e$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
|67Jw 2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
mLqqo2u associate member 附属会员
j(Lz& *4 associated body corporate 相联法人团体
t\hnnu`Pq associated company 相联公司；联属公司
Yu\ $Y0 {] associated corporation 相联法团
N?ccG \t Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m~5 unB9 公认会计师公会〔英国〕
Cd_@< Association of Futures Exchange Brokers 香港期货经纪协会
h/t;ZLUAZP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(<r)xkn association of underwriters 承保人组织
tg@61V?> assumption of control 接管
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+1 assurance 担保；保险；转易；转易书
A{
~D_q assurance of interest 权益的转易
B` Z3e %g# at 19XX price 按一九ＸＸ年价格计算
Tc /^h 4xH at a discount 按赔价计算；按贴水价格计算；打折扣
u"=]cBRWL6 at a premium 按溢价计算；按升水价格计算
oj -
`G at call 通知付款；按通知
[j-?) at constant market price 按固定市价计算
*,4rYb7I w at constant price 按固定价格计算
$G `CXhbl at cost 按成本计算
\ s aV8U7B at current market price 按当时市价计算；按现时市价计算
wn5OgXxG< at current price 按当时价格计算；按现时价格计算
"D
_r</b at factor cost 按要素成本计算；按生产要素成本计算
=^rt?F4 at money-of-the-day price 按付款当日价格计算
lc[6Mpi7s[ at or better 按指定或较佳价位〔买卖指令〕
ywA vq T, at par 按面值计算；平价
dGY R
'x at sight 见票即付
KU,SAcfR7 at the close 按收市盘
c$ !?4z_. at the opening 按开市盘
Qc3d<{7\~ attestation 见证；见证条款
7b[s W|{ at-the-money option 平价期权
SG)Fk *1 attorney 受权人；受托代表人
EL$DvJ~ attornment 新拥有人承认书
<#h,_WP* attributable profit 可归属利润
z3uR1vF' attributable share value 可归属股份价值
{6v.(Zlh$ Auckland Stock Exchange 奥克兰证券交易所
TQT3]h6 auction 拍卖
e'.BTt58Y auctioneer 拍卖商
VGc*aQYa audit 审计；核数
b^$`2m-?@f Audit Commission 审计署
ZLT?G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&T,|?0>~=J 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ZOEe -XW audit review 帐目审查
*'-4%7C`1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<=">2W P{ audited account 审计帐目；经审计的帐目
EwzR4,r\M audited annual account 经审计的周年帐目
(p[#[CI9 audited balance sheet 经审计的资产负债表
,Q-,#C" auditor 核数师；核数主任；审计师
v1,#7s AW' auditor's certificate 核数师证明书；审计师证明书
N.JR($N$ auditor's report 核数师报告；审计师报告
-xH R6 Aussie bond 澳元债券
;D uVb2~+ austerity budget 紧缩预算
HLW_Y|QaFo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'z.
GAR Australia All Ordinaries Index 澳洲所有普通股票指数
^~H{I_Y Australian Dollar [AUD] 澳元
|reA`&<q Australian Options Market 澳大利亚期权市场
!FL"L
9 Australian Securities Commission 澳洲证券事务监察委员会
] zol? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9r].rzf9 Australian Stock Exchange 澳大利亚证券交易所
R 'k `0 Austrian Schilling [ATS] 奥地利先令
<?KPyg2 authentication 认证；鉴证
=7< JD}G authority to purchase 委托购买证；委购书
$Q/@5f'T`9 authorization 认可；核准；授权；授权书
HDH G~<s authorization by direction 指示授权
-i`jS_-Cv- authorization by instruction 指令授权
+& B? f authorization by warrant 令状授权
YGo?%.X authorization of unit trust 单位信托的认可
Wk0E7Pr authorized agent 指定代理人
!i;6!w authorized capital 法定资本
ipwlP|UjQ5 authorized clerk 出市员
z$?F^3> authorized dealer 认可交易商
['IH*gi authorized financial institution 认可财务机构
h ik.qK authorized fund 认可基金
KV_/fa~Ry authorized fund house 获授权的基金公司；认可基金公司
[Arf!W-QG authorized institution 认可机构
&>zH. 6%$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
kkq1:\pZ]a authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
( V4Ppg authorized insurer 获授权保险人；获认可承保人
dipfsH]p authorized investment 特准投资项目
%] 4Tff authorized person 获授权人
F@u7Oel@m authorized representative 获授权代表
]Lub.r authorized share capital 法定股本
<gF]9 %2E automated quotation system 自动报价系统
k_7m[o Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;7P '>j1?U 自动交易系统〔香港期货交易所有限公司〕
E {orezP automatic adjustment mechanism 自动调整机制
SboHo({5VA automatic adjustment system 自动调整系统
wb$uq/| Automatic Clearing House 自动票据交换所
.g8*K " automatic exchange rates accumulation system 自动化汇率累集系统
`9^tuR, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
|{ N{VK automatic teller machine [ATM] 自动柜员机
PR@6=[|d autopay 自动转帐
KR>)Ek available assets 可用资产
h^\vk!Q-d available fiscal reserve 现存财政储备
/f#b;qa, available profit 可用利润
OIP]9lM$nC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
?@ oF@AEx= average 平均；平均数；海损
K W .4 9 average basic salary 平均基本薪金
3 + 6Ed;P average consumer expenditure 平均消费开支；一般消费开支
1p}Wj*mc average cost 平均成本
v&d1ACctJ average cost of land production 增辟土地平均成本
5%I3eL %s average daily turnover 平均每日成交额
1"H; Tr| average daily wage rate 平均每日工资率
R(wUu#n$ average expenditure pattern 平均开支模式
OXEEpoU?V average growth rate 平均增长率
^lHy)!&A average net fixed assets 固定资产平均净值
<o% T] average of relatives 相对价格平均数
t8*Jdd^3Z/ average price 平均价格
%zcA|SefP average propensity to consume 平均消费倾向；一般消费倾向
e(t}$Q= average propensity to save 平均储蓄倾向；一般储蓄倾向
8FuxN2 average rate 平均率
).71gp@ & average revenue 平均收入；平均收益
iww/ s average stock 平均库存；平均存货
tJ^p}yxO average yearly rent 平均年租
%hVR|K|J avoidance of double taxation 避免双重课税
h!w::c V avoidance of tax 避税
