A:
] 5:0.$5 A share Ａ股；甲类股份
, O 1/|Y abatement of tax 减税；减扣免税额
EOzw&M];r ABN AMRO Bank N.V. 荷兰银行
Ks\\2$Cm7 above-the-line expenditure 线上项目支出；经常预算支出
uu;1B.[b above-the-line receipt 线上项目收入；经常预算收入
O
<"\G!y ~ ABSA Asia Limited 南非联合亚洲有限公司
N:&EFf g3 absolute change 绝对数值变更
>\ x!a:} absolute expenditure 实际开支
a0
8Wt absolute guideline figure 绝对准则数字
! ^TCe8 absolute interest 绝对权益
tY!GJusd absolute order of discharge 绝对破产解除令
bTW#
f$q:4 absolute profit margin 绝对利润幅度
G^qt@,n$; absolute value 实值；绝对值
XywsjeI4 absolutely vested interest 绝对既得权益
l1ViUY&Z absorbed cost 已吸收成本；已分摊成本
^#)]ICV absorption 吸收；分摊；合并
tQmuok4"d absorption rate 吸收率；摊配率；分摊率
N7mYE ACB Finance Limited 亚洲商业财务有限公司
hmr 2(f%U acceptable form of reciprocity 合理的互惠条件
d3tr9B acceptable rate 适当利率；适当汇率
@$!rgLyL[ acceptance agreement 承兑协议
sJ5Ws%q acceptance for honour 参加承兑
bDT@E,cSi acceptor 承兑人；接受人；受票人
y.Y;<UGu acceptor for honour 参加承兑人
xpB* > zb accident insurance 意外保险
P|QM0GI Accident Insurance Association of Hong Kong 香港意外保险公会
-5d^n\CDK accident insurance scheme 意外保险计划
J @^Ypq accident year basis 意外年度基准
#B!<gA$/ accommodation 通融；贷款
0^ >b=a accommodation bill 通融票据；空头票据
Ul a
h!s accommodation party 汇票代发人
*8I &|)x account balance 帐户余额；帐户结余
!]t5(g_ account book 帐簿
`xF^9;5mi account collected in advance 预收款项
=.ReM_. account current book 往来帐簿
X}_Gk5q* account of after-acquired property 事后取得的财产报告
Y [%<s/ account of defaulter 拖欠帐目
s|9[=JMG account payable 应付帐款
o&:'MwU account payee only [A/C payee only] 只可转帐；存入收款人帐户
{Xv0=P account receivable 应收帐款
cE+Y#jB account receivable report 应收帐款报表
IT:8k5(L5j account statement 结单；帐单；会计财务报表
ZFNg+H/k account title 帐户名称；会计科目
u{%dm5 accountant's report 会计师报告
BY`vs+]XY Accountant's Report Rules 会计师报告规则
*dPG[ } accounting and auditing procedure 会计与审计程序；会计与核数程序
QH gkfo Accounting Arrangements 《会计安排》
f yhBfA:u accounting basis 会计基础
[SU;U['7 accounting by Official Receiver 破产管理署署长呈交的帐目
k B-]SD# Accounting Circular 《会计通告》
_DLELcH
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0rCQz3gh1 accounting date 记帐日期；会计结算日期
pI1IDu*_Z accounting for money 款项核算
fHiS'R Accounting Officer 会计主任
1Ms_ 2 accounting period 会计报告期；会计期
8M8Odz\3 q accounting policy 会计政策；会计方针
X|dlVNL8p accounting practice 会计惯例
1w'W)x accounting principle 会计准则
6\vaR# accounting record 会计记录
W =\45BJ accounting report 会计报告
T$*#q('1"} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0 t2n7Y?N Accounting Society of China 中国会计学会
C zb: nyRj accounting statement 会计报表
V2 >+s
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e>g>)!F accounting transaction 会计事项；帐务交易
BD?u|Fd,i: accounting treatment 会计处理
{wvBs87 accounting year 会计年度
=[nuesP' accretion 增值；添加
8'#L+$O &N accrual 应计项目；应累算数目
n<e1 =L accrual basis 应计制；权责发生制
mKuY=#R P accrual basis accounting 应计制会计；权责发生制会计
<ZjT4>< accrue 应累算；应计
y_ LFkZ accrued benefit 应累算利益
0^K2 "De accrued charges 应计费用
a[ @Y > accrued cumulative preference share dividend 应累算的累积优先股股息
+,T z +! accrued expenses 应累算费用
>9< YQ( accrued interest payable 应付利息；应计未付利息
iCtS<"@Yx accrued interest receivable 应收利息；应计未收利息
9Xh1i`.D accrued right 累算权益
;*njS1@ accruing profit 应累算的利润
uP$C2glyz accumulated fiscal reserve 累积财政储备
rVZ l v3 accumulated profit 累积利润；滚存溢利
tP4z#0r2 accumulated reserve 累积储备
9xaieR accumulation of surplus income 累积收益盈余
: pvB}RYD acquired assets 既得资产
=d#(n M* acquisition 收购；购置；取得
{JQCfs acquisition cost 购置成本
D-LQQ{!D5 acquisition expenses 购置费用
a g6[Nk acquisition of 100% interest 收购全部股权
Q$b4\n?44 acquisition of control 取得控制权
$V,ZH*
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(/KeGgkhv acquisition of shell “买壳”
jbWgL$ acquisition price 收购价
G124 ! ^ act of God 天灾
SA%uGkm:e acting partner 执事合伙人
oaG;i51! active market 买卖活跃的市场；交投畅旺的市场；旺市
5QP`2I_n active partner 积极参与的合伙人
&[P(}??Y\ active trading 交投活跃
)3.=)?XW actual circulation 实际流通
[xo-ZDIoG actual cost 实际成本
{$Z
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Tly*i"[& actual income 实际入息；实际收入；实际收益
DO6
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17#t 7Y k actual price 现货价；实际价格
Jk;dtLL}4 actual profit 实际利润
QXEz[R actual quotation 实盘；实际价位；实际报价
Y 2[ik < actual year basis 按实际年度计算
!GnwE actuals 实货
g[ N3jt@ actuarial investigation 精算调查
Dg*'n actuarial principle 精算原则
QY c/f"9 actuarial report 精算师报告
W:hTRq Actuarial Society of Hong Kong 香港精算学会
E8L\3V4 actuarial valuation 精算师估值
lUd4`r" actuary 精算师
Qt>Bvu Q ad referendum agreement 暂定协议；有待覆核的协定
$ kc cM& B ad valorem duty 从价税；按值征税
)v\ A8)[ ad valorem duty system 从价税制
: +f6:3 ad valorem fee 从价费
sKC(xO@L;` ad valorem tariff 从价关税
)M* Sg?L additional allowance 额外免税额
5E^P2Mlc additional amount for unexpired risk 未过期风险的额外款额
(dw b{+HW additional assessable profit 补加应评税利润
RQU-]qQ8BM additional assessment 补加评税
E+cx 8( additional commitment 额外承担
8>`8p0I$+
additional commitment vote 额外承担拨款
\%_sL#? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
b%7zu}F additional dependent parent allowance 供养父母额外免税额
b 9VI(s> additional provision 额外拨款
}Z)YK}_1 additional stamp duty 附加印花税
Q w)U additional tax 补加税罚款；补加税款
e!vWGnY Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Zn:]?%afdO adjudged bankrupt 被裁定破产
d2fiPI7lg adjudicated bankrupt 裁定破产人
;@qQ^!g2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
iUq_vQ@} } adjudication of bankruptcy 裁定破产；宣告破产
@H}{?-XyA adjudication of insolvency 裁定无力偿还债务
z9w]{Zd_,d adjusted actual 经调整的实数；调整后的实数
NIHcX6Nw adjusted current assets 经调整的流动资产；调整后的流动资产
U/ax`_ adjusted figure 经调整的数字；调整后的数额
m -0}Pe9L adjusted liabilities 经调整的负债；调整后的负债
mQ3gp&d3W adjusted loss 经调整的亏损；调整后的亏损
sl`?9- _[ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
~( :$c3\ adjusted profit 经调整的利润；调整后的利润
`aSbGMz adjusted surplus 经调整的盈余额；调整后的盈余额
b^A7R{G7 adjusted value 经调整的价值；调整后的价值
2 S U adjustment 调整；修订；理算〔保险〕
\+Y5b} adjustment centre 调剂中心
^UBzX;|p adjustment lag 调整过程的时间差距；调整时差
1n[wk'}qf4 adjustment mechanism 调整机制
a:s$[+'Y adjustment of loss 亏损调整
@ 6*eS+t\ adjustment process 调整过程；调整程序
' pIC~ adjustment range 调整幅度
{LT2 ^gy= administered exchange rate 受管制汇率
f8-~&N/_R Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,6ae='=d administration expenses 行政费用
h-fm)1S_ administration fee 手续费；行政费
}\1V%c administration in bankruptcy 破产管理
Nz:p(X! administration order 遗产管理令
:s1.TQ;Y( administrator 管理人；遗产管理人
eQ,VK`7X administrator of the estate 遗产管理人
qB+OxyT& admission of debt 债项承认书
'sTc=*p/ admission of proof 接纳债权证明
w$j6 !z advance 放贷款项；垫付款项；预支款项；预付款项
_&[ -< cu advance account 暂支帐目；预付款帐户
W6):IW(E advance compensation 预付补偿金
rNICK2Ah advance from shareholder 股东垫款
1Se2@WR' advance pending reimbursement 预支以待日后付还
Gp=V%w\FDW advanced economy 先进经济体系
fi%lN_Ev? advancement 预付；预付财产
tMXNi\Bj advances warrant 垫款令
4{G>T advancing 贷出
GK1P7Qy?V adverse balance 逆差
=i6k[ rg adverse exchange 逆汇
O S1f}< advertisement addressed to shareholders 在报章刊登的致股东通告
_+Z5qUm Q advice for collection 托收通知书
!wC(
]Y advice of drawing 提款通知书；汇票通知书
/T 2 v`Li advice of payment 付款通知
5Rp mR Advisory Committee [Securities and Futures Commission]
8:2Vib$ 谘询委员会〔证券及期货事务监察委员会〕
uX6p^KNm5 Advisory Committee on Diversification 经济多元化谘询委员会
?v`24p3PC affidavit 誓章；遗产申报誓章
J W"`i affidavit of no receipt 述明无收款的誓章
HY;kV6g{P affiliate 联号；联营公司；附属公司
/J9Or{#r affiliated company 附属公司；联号；联营公司
PKd'lo affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X{ :3UTBR affordability 负担能力
,; Uf>8~ African Development Bank [AfDB] 非洲开发银行
rr>6; after-acquired property 事后取得的财产
K5z<n0X ~ after-hours dealing 市后交易
)~`UDaj_ after-tax profit 税后盈利；税后利润；税后溢利
_Ud! tK *H agency agreement 代理协议
nZM]EWn agency expenses 代理机构的开支
u9 5D0S agency fee 代理费
A\v53AT Agency Law 《代理法》
dF5y'
R' agent 代理人；承销人
>_$_f B agent of company 公司代理人
[zSt+K ; agent's fee 代理人费；经纪费
F I~=A/: aggregate 总计；总数；总体数字
+G+1B6 S aggregate amount 总款额；总额
lq a ~ZF* aggregate assets and liabilities 总体资产与负债
yqR]9 "a aggregate at constant price 按固定价格计算的总体数字
mQ9shdvt- aggregate demand 总需求
x$FcF8 aggregate gross position 总持仓量
<9c{Kt.5( aggregate limit 总限额
OLV3.~T aggregate of salaries tax 合计薪俸税
>CwI(vXn aggregate performance 总体表现；总体业绩
F+L%Ho;@P aggregate supply 总体供应
.
g- HB' aggregate surplus 总盈余
3Bcv"O,B!{ aggregate total 整体总额
X$?0C{@.} aggregate value 总值；合计价值
B
]sVlbt aggregated basis 合计基准
M.bkFuh aggregated net chargeable income 合计应课税入息实额
?}= $zN aggregation 合并计算；合计；总和
~ _IQ:]k aggregation of incomes of husband and wife 夫妇入息合并计算
1=e(g#Ajn\ aggregation of property 财产的总和
lXEn m-_ agio 差价；贴水
; P$ _:-C 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》
ab#z&jg! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
BB_(!omq[ 《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》
OX?E3 <8` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
L[< CEk 《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》
^ >
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Z?WVSJUVf 《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(e1kk}" agreement for a settlement 授产协议
Fc=6 * .hy agreement for assignment 转让协议
7]~|dc( agreement for sale 售卖协议；买卖协议
<9T,J" y agreement for sale and purchase 买卖协议
{,? Gj@$ agreement for the payment of interest 支付利息协议
(y1S*_D
agreement for the repayment of money 还款协议
KHGUR(\Rd6 agreement of reinsurance 再保险协议
Hs{x Z : Agricultural Bank of China 中国农业银行
J Y,oXA6O air passenger departure tax 飞机乘客离境税
FlY"OU* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2fNNdxdbT airport tax 机场税
,?`kYPZ alcohol duty 酒精税
B?Rkz alienation 让与；让渡；转让
:_`Yrx5 alimony 生活费；赡养费
(:h&c6'S)b All Ordinaries Index [AOI] 所有普通股指数
=W>a ~e]/ all risks 全险；综合险
T0.sL9 All Sales Record for Stock Market 《股票市场成交报告》
P>^$ X Allied Capital Resources Limited 新联财务有限公司
"z= ~7g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}*O8] lG allocation letter 拨款信件
@\M^Zuo allocation of fund 分配款项；预留款项
%!A-K1Z\D allocation of profit 利润分配；溢利分配
4vND ~9d allocation warrant 拨款令
L3 KJ~LI allotment 分配；配股
7Jd&9&O U allotment notice 股份配售通知；配股通知
J6ed allotment of shares 股份分配
px(~ZZB " allowable 可获宽免；免税的
Lr(Jn S allowable business loss 可扣除的营业亏损
_H-Fm$Q allowable expenses 可扣税的支出
PO^#G @ allowance 免税额；津贴；备抵；准备金
rq\<zx]au allowance for debts 债项的免税额
U Ua@7|x allowance for depreciation by wear and tear 耗损折旧免税额
1^ go)(Mx allowance for funeral expenses 殡殓费的免税额
}lCQ+s ! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bH :C/P<x allowance for repairs and outgoings 修葺及支出方面的免税额
B\%
Gp} allowance to debtor 给债务人的津贴
G*~CB\K_ alteration of capital 资本更改
@;KvUR/+FE alternate trustee 候补受托人
Dz/MIx amalgamation 合并
8Qj1 %Ri:U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9[DlJ@T} ambit of charges 征税范围；收费范围
J3B+W D] amended valuation 经修订的估值
Z&= Oe^ American Commodities Exchange 美国商品交易所
}mI0D >n American Express Bank Limited 美国运通银行
; 7QG]JX American Stock Exchange 美国证券交易所
rFUd amortization 摊销
madb l0[y. amount due from banks 存放银行同业的款项
woF {O)~X amount due from banks abroad 存放海外银行同业的款项
)J2UNIgN amount due from holding companies 控股公司欠款
1/6}E]-F amount due from local banks 存放本港银行同业的款项
DF-.|-^9I amount due to banks 银行同业的存款
sP~xe( amount due to banks abroad 海外银行同业的存款
J,s:CBCGL amount due to holding companies 控股公司存款
FMzG6nrdBN amount due to local banks 本港银行同业的存款
" BLJh)i amount due to outport banks 外埠银行同业的存款
NbCIL8f] amount for note issue 发行纸币的款额
P
m&^rC; amount of bond 担保契据的款额
2 zG;91^ amount of consideration 代价款额
=WEDQ\ c amount of contribution 供款数额
K4I/a#S'@6 amount of indebtedness 负债款额
2L51 H( amount of principal of the loan 贷款本金额
I1s$\NZ~] amount of rates chargeable 应征差饷数额
yS3o r(K amount of share capital 股本额
#\O'*m z amount of sums assured 承保款额
h##U=`x3 amount of variation 变动幅度
n </Rd= amount of vote 拨款数额
=}Q|#C amount payable 应付款额
=Lnip<t>ja amount receivable 应收款额
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@7 I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7Jz 9%iP analysis 分析
2 g ca * ancillary risk 附属风险
D btkWq% annual account 周年帐目；周年帐目报表；年度决算；年结
6\ .LG4@LO annual accounting date 年结日期
i 9`-a/ annual allowance 每年免税额；年积金；年度津贴；年津
$Il annual balance 年度余额
:@@m'zF<; annual disposable income 每年可动用收入
L>0Pur) [ annual estimates 周年预算
D G&aFmC annual fee 年费
B@ ms Gb C annual general meeting 周年大会
!DHfw-1K annual growth rate 年增率；每年增长率
P^U.VXY} annual long-term supplement 长期个案每年补助金
Vock19P annual pensionable emolument 可供计算退休金的年薪
4$U^)\06W annual report 年报
/;! I.|j Annual Report on the Consumer Price Index 《消费物价指数年报》
Xn>>hzj-x? annual return 周年报表；周年申报表；每年报税表格
K$r)^K=s Annual Return Rules 《周年报表规则》
.YP&E1lNi annual review of consumer prices 每年消费物价回顾
@2hOy@V annual roll-forward basis 逐年延展方式
}9!}T~NMs annual salary 年薪
`)MKCw$e annual statement 年度报表；年度决算表
q!~DCv df 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
>;VZB/ d annuitant 年金受益人
#q-fRZ:P annuity 年金
$D D esy3 annuity contract 年金合约
/s+S\
djk annuity on human life 人寿年金
rfzzMV antecedent debt 先前的债项
+Hp`(^( ante-dated cheque 倒填日期支票
hF`<I.z} anticipated expenditure 预期开支
'tU \~3 k anticipated net profit 预期纯利
SMfa(+V I anticipated revenue 预期收入
A5]yC\*zt anti-inflation measure 反通货膨胀措施
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anti-inflationary stance 反通货膨胀立场
Z`zLrXPD) apparent deficit 表面赤字
nE2?3 S> apparent financial solvency 表面偿债能力
BN &}g}N apparent partner 表面合伙人
|ZXz &Xor application for personal assessment 个人入息课税申请书
"=JE12=u application of fund 资金应用
!\O!Du application to release as liquidator and to destruct the books of accounts and documents
5g$>J)Ry 申请免除清盘人职务及毁灭帐簿与文件
m AJ'>^`^ appointed actuary 委任精算师
Kb1@ + appointed auditor 委任核数师；委任审计师
xO,;4uE appointed trustee 委任的受托人
]KG.-o30 appointer 委任人
|WfL'_?$ apportioned pro rata 按比例分摊
e"*ho[ apportionment 分配；分摊
! 4 lN [ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4gWlSm) apportionment formula 分摊方程式
Lw1[)Vk}E apportionment of estate duty 遗产税的分摊
]1W ] appraisal 估价；评估
"<%J^Z9G appreciable growth 可观增长
8#o2 qQ2+ appreciable impact 显着影响
\w(0k^<7 appreciable increase 可观增长
Cb.M appreciation 增值；升值
*/K]sQZa appreciation against other currencies 相对其他货币升值
og&h$<uOZt appreciation of the exchange value of Hong Kong dollar 港元汇值上升
B7 'yc`)H appreciation tax 增值税
Q&"o h appropriation 拨款；拨用；拨付
BMV\@Sg appropriation account 拨款帐目
|sP0z !)b Appropriation Bill 拨款法案
9]1LwX!M2 appropriation-in-aid system 补助拨款办法
Z+[W@ 5q approved assets 核准资产
Pf?15POg&B approved basket stock 认可一篮子证券
iun_z$I<+Z approved budget 核准预算
t~) g)=> approved charitable donation 认可慈善捐款
'op_GW approved charitable institution 认可慈善机构
]<c\+9 approved currency 核准货币；认可货币
.~q>e*8AH approved estimates 核准预算
<U\8&Uv> approved estimates of expenditure 核准开支预算
NA`8 ^PZ approved overseas insurer 核准海外保险人
g-NrxyTBlx approved overseas trust company 核准海外信托公司
-w5sXnS approved pooled investment fund 核准汇集投资基金
Iek ] /= approved provident fund scheme 认可公积金计划
/W LZyT2 approved provision 核准拨款
\=&Z_6Mu approved redeemable share 核准可赎回股份
Gi2Fjq/Y approved regional stock 认可地区性证券
N|ZGc{? approved retirement scheme 认可退休金计划
?8U]UM6Tu4 approved subordinated loan 核准附属贷款
eV }H arbitrage 套戥；套汇；套利
6\-u:dvGI? arbitrageur 套戥者；套汇者
w* o2lg9 arbitrary amount 临时款项
!-
5z 1b) arrangement 措施；安排；协定
4mpcI arrears 欠款
Mm9* $g!R arrears of pay 欠付薪酬
XV`8Vb arrears of revenue 逾期未收税款；逾期未收的帐项
oJ/=&c articles of association 组织章程；组织细则；组织章程细则
s B qOcy Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
VwK7\j V ascertainment of profit 确定利润
, q{~l f - "Asia Clear" “亚洲结算系统”
9>`dB Asia Commercial Bank Ltd. 亚洲商业银行有限公司
h'_$I 4e) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
aVr =7PeF Asian Development Fund [ADF] 亚洲发展基金
Bq A_C W Asian dollar bond 亚洲美元债券
|oe Asian dollar market 亚洲美元市场
<E^;RG Asian dollar rate 亚洲美元利率
wx!2/I> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
wrK@1F9! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
lIO#)> asked price 沽盘；喊价；索价；卖方报价
5 j9%W18 assessable income 应评税入息
o=xM aA assessable loss 应评税亏损
m@0> =s~. assessable profit 应评税利润
fE3%$M[V7 assessable value 应评税值
}1lZW"{e[ assessed profit 估定利润
)V*`(dn'zm assessed value 经评估价值
?U1Nm~'UZ assessment 评税；评定；估价；评税单
T1x67 b
u assessment number 评税编号；估价编号
CJs
~!ww assessment of additional tax 补加税评税
{G <1. assessment of performance 业绩评估；实绩评价
[qk c6sqo Assessor 评税主任
-9o7a_Z asset price bubbles 资产价格泡沫
+RkXe;q asset-backed securities 具资产保证的证券
K,*-Y)v2W assets accretion 资产增值
-7%dg Y( assets and liabilities 资产与负债
R|Uu assets betterment statement 资产递增表；资产改进表
/~c9'38 assets lending 实物放款；有抵押贷款
Fzy#!^9Nu assets of the company passing on the death 死者去世时转移的公司资产
F}1._I`- assets pledged as security for liabilities 用作负债抵押的资产
v#: ?: < assets portfolio 资产投资组合
6VJS
l%X assets price 资产价格
40dwp*/! assets quality 资产质素
]k+(0qxG assets realization 资产变现
c>+68<H assets refinancing arrangement 资产再集资安排
G-sQL'L[U assets securitization 资产证券化
%mzDmrzq assets situated outside Hong Kong 在香港以外地方的资产
NGO?K? assets stripping 削减资产；拆卖资产
8qxZ7|Y@ assets value 资产值
XJ" x Mv assignee 承让人
%P(2uesd assignment 转让；转让书；转让契
Py/~Q-8p assignment of interest 权益转让
8=?U7aw assignment of letters patent and trade mark 专利证书及商标转让
t3K9 |8< assignment of property 物业转让；物业转让书
ltNY8xrdGN assignment right 转让权
nY\X!K65 assignor 转让人
yF+mJ >kj associate 有联系的人；有关连人士；相联者；合伙人；联系人
ZW@cw } Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Ol| fdQ associate member 附属会员
CLJn+Y2 associated body corporate 相联法人团体
4p6T0II_$ associated company 相联公司；联属公司
M &H,`gm associated corporation 相联法团
oc p Association of Chartered Certified Accountants [ACCA] [United Kingdom]
`G:hC5B 公认会计师公会〔英国〕
5D
XBTpCVM Association of Futures Exchange Brokers 香港期货经纪协会
LCq1F(q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
zTi
8 y<} association of underwriters 承保人组织
=5YbK1Q^ assumption of control 接管
j X*g w6! assurance 担保；保险；转易；转易书
:7(d 6gEL assurance of interest 权益的转易
7| j
rk at 19XX price 按一九ＸＸ年价格计算
w"O;: `|n at a discount 按赔价计算；按贴水价格计算；打折扣
|tTcJ\bG at a premium 按溢价计算；按升水价格计算
5Kk}sxol at call 通知付款；按通知
L%- ENk at constant market price 按固定市价计算
+"~*L,ken0 at constant price 按固定价格计算
M8y|L m}o at cost 按成本计算
1(% 6X*z at current market price 按当时市价计算；按现时市价计算
U b4)x at current price 按当时价格计算；按现时价格计算
8H8Q at factor cost 按要素成本计算；按生产要素成本计算
[ lK`~MlQ at money-of-the-day price 按付款当日价格计算
K2V?[O# at or better 按指定或较佳价位〔买卖指令〕
t? =V<Yd1 at par 按面值计算；平价
SbsdunW+? at sight 见票即付
Rd5pLrr[0) at the close 按收市盘
^$RpP+d at the opening 按开市盘
X?/32~\ attestation 见证；见证条款
_.%g'=14f at-the-money option 平价期权
=2vZqGO30 attorney 受权人；受托代表人
lh!8u<yv* attornment 新拥有人承认书
[TxvZq*4 attributable profit 可归属利润
.SSPJY(
attributable share value 可归属股份价值
HL:w*8a Auckland Stock Exchange 奥克兰证券交易所
V !e*J,g auction 拍卖
#$!^1yO auctioneer 拍卖商
?g 0dr?H audit 审计；核数
u^ x<xw6f Audit Commission 审计署
Qp2~ `hD Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
m"AyO"}I5 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〕
uv{*f)j/d audit review 帐目审查
wWq-zGH|& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L},o;p: audited account 审计帐目；经审计的帐目
+ EKp*Vje audited annual account 经审计的周年帐目
6{ fo.M? audited balance sheet 经审计的资产负债表
z(>:LX"xz auditor 核数师；核数主任；审计师
<7/ 7+_y auditor's certificate 核数师证明书；审计师证明书
0G+ qF 96 auditor's report 核数师报告；审计师报告
qP=a:R- Aussie bond 澳元债券
t$R0Upr K austerity budget 紧缩预算
zn|O)"C Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
vB5mOXGN q Australia All Ordinaries Index 澳洲所有普通股票指数
[?g}<fa Australian Dollar [AUD] 澳元
pK/RkA1 Australian Options Market 澳大利亚期权市场
yWr &G@>G Australian Securities Commission 澳洲证券事务监察委员会
%L-{4Z!"sI Australian Society of Certified Practising Accountants 澳洲执业会计师公会
fQ_tXY Australian Stock Exchange 澳大利亚证券交易所
'kg~#cf/+ Austrian Schilling [ATS] 奥地利先令
U2\k7I authentication 认证；鉴证
x_/H authority to purchase 委托购买证；委购书
2_C p}P j authorization 认可；核准；授权；授权书
Lg2PP#r authorization by direction 指示授权
WW7 E*kc authorization by instruction 指令授权
&hZ6CV{ authorization by warrant 令状授权
"39mhX2 authorization of unit trust 单位信托的认可
~uB@o KMru authorized agent 指定代理人
\rS-}DG authorized capital 法定资本
m+ #G* authorized clerk 出市员
blaXAqe authorized dealer 认可交易商
.Pux F authorized financial institution 认可财务机构
<N=ow "rD authorized fund 认可基金
Z hCjY authorized fund house 获授权的基金公司；认可基金公司
) _?H BTG authorized institution 认可机构
UCo<ie\V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
b8$%=X p authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1WY $Vs authorized insurer 获授权保险人；获认可承保人
(@ O,U authorized investment 特准投资项目
>}u#KBedE authorized person 获授权人
m&s;z Q authorized representative 获授权代表
gs~u8"B authorized share capital 法定股本
+|4olK$[ automated quotation system 自动报价系统
4~WSIR- Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
zXwdU5 8 自动交易系统〔香港期货交易所有限公司〕
,.L o)[( automatic adjustment mechanism 自动调整机制
ax 2#XSCO automatic adjustment system 自动调整系统
?~]mOv> Automatic Clearing House 自动票据交换所
a^VI) automatic exchange rates accumulation system 自动化汇率累集系统
v)*eLX $ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a"k,x-EL( automatic teller machine [ATM] 自动柜员机
!8R JHMX& autopay 自动转帐
=~dsIG available assets 可用资产
ER4#5gd available fiscal reserve 现存财政储备
7EL0!:P p3 available profit 可用利润
X'2%'z< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
*2YWvGc average 平均；平均数；海损
CwO$E L:[` average basic salary 平均基本薪金
)>;387'Y average consumer expenditure 平均消费开支；一般消费开支
CKU)wJ5t average cost 平均成本
S@4bpnhK average cost of land production 增辟土地平均成本
Nvd(Tad average daily turnover 平均每日成交额
.Lm`v0' w average daily wage rate 平均每日工资率
c-Qa0 Q average expenditure pattern 平均开支模式
}j\8| UG average growth rate 平均增长率
V9`jq $ average net fixed assets 固定资产平均净值
!__^M3S,k average of relatives 相对价格平均数
mxwG ~a'_ average price 平均价格
sq8O+AWl average propensity to consume 平均消费倾向；一般消费倾向
h{?f
uoZj% average propensity to save 平均储蓄倾向；一般储蓄倾向
\PmM856=ms average rate 平均率
H;Fz Wcm average revenue 平均收入；平均收益
P1`YbLER5 average stock 平均库存；平均存货
QX. U:p5C average yearly rent 平均年租
eN m
Wul avoidance of double taxation 避免双重课税
KXu1%`x=%Z avoidance of tax 避税
