A:
}m/aigA[1 A share Ａ股；甲类股份
$@+\_f'bU> abatement of tax 减税；减扣免税额
tTe\#o` ABN AMRO Bank N.V. 荷兰银行
=El.uBz{ above-the-line expenditure 线上项目支出；经常预算支出
F4>}mIA above-the-line receipt 线上项目收入；经常预算收入
wqyx{W`~w ABSA Asia Limited 南非联合亚洲有限公司
^o,Hu# absolute change 绝对数值变更
{ ; );E absolute expenditure 实际开支
~d?7\:n absolute guideline figure 绝对准则数字
@~'c (+<3 absolute interest 绝对权益
R*/ %+ absolute order of discharge 绝对破产解除令
/A[AHJ<[? absolute profit margin 绝对利润幅度
$}2m%$vJO absolute value 实值；绝对值
FVT_%"%C9 absolutely vested interest 绝对既得权益
\0 6fP4? absorbed cost 已吸收成本；已分摊成本
fy YT #r absorption 吸收；分摊；合并
Z%6I$KAN8 absorption rate 吸收率；摊配率；分摊率
F N;X"it. ACB Finance Limited 亚洲商业财务有限公司
h|m h_T{+ acceptable form of reciprocity 合理的互惠条件
:e ?qm7 cB acceptable rate 适当利率；适当汇率
724E(?>J acceptance agreement 承兑协议
rOE [c acceptance for honour 参加承兑
}:5r# Cd acceptor 承兑人；接受人；受票人
+dS e" W9 acceptor for honour 参加承兑人
/ @lXQM9 T accident insurance 意外保险
U%"c@% B0 Accident Insurance Association of Hong Kong 香港意外保险公会
{$bAs9L accident insurance scheme 意外保险计划
iW+ZI6@ accident year basis 意外年度基准
;B o 2$ accommodation 通融；贷款
C^K?"800 accommodation bill 通融票据；空头票据
%L}9nc%~eP accommodation party 汇票代发人
,E$^i~OO account balance 帐户余额；帐户结余
*J=`"^ BO account book 帐簿
Jj*XnL* account collected in advance 预收款项
)}9Ef"v| account current book 往来帐簿
2P rr:k
account of after-acquired property 事后取得的财产报告
4 (& W>E account of defaulter 拖欠帐目
&sh
%]o8 account payable 应付帐款
c>:}~.~T account payee only [A/C payee only] 只可转帐；存入收款人帐户
yDWzsA/X account receivable 应收帐款
2Y\,[ $z account receivable report 应收帐款报表
`22F@JYN account statement 结单；帐单；会计财务报表
tcSn`+Bu_` account title 帐户名称；会计科目
9(QY~F accountant's report 会计师报告
QB'-`GwL Accountant's Report Rules 会计师报告规则
&=nwb4 accounting and auditing procedure 会计与审计程序；会计与核数程序
Ms=x~o' Accounting Arrangements 《会计安排》
d2'9C 6t accounting basis 会计基础
_' Xt accounting by Official Receiver 破产管理署署长呈交的帐目
CA7tI >y_ Accounting Circular 《会计通告》
y;keOI! accounting class 会计类别
15 x~[?! accounting date 记帐日期；会计结算日期
|t1D8 ){! accounting for money 款项核算
0V{-5-. Accounting Officer 会计主任
'=G 4R{ accounting period 会计报告期；会计期
WO/;o0{d\9 accounting policy 会计政策；会计方针
*Tl"~)'t~ accounting practice 会计惯例
}at8b ^ accounting principle 会计准则
S)C =Q~& accounting record 会计记录
QY 8I_VF accounting report 会计报告
67+ K
?!, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1 ?]Gl+} Accounting Society of China 中国会计学会
oil s;*q accounting statement 会计报表
v :PNt#Ta accounting system 会计制度；会计系统
6 K P accounting transaction 会计事项；帐务交易
;-~ Wfh+ accounting treatment 会计处理
>(ku* accounting year 会计年度
f$Q#xlQM accretion 增值；添加
*^bqpW2$q accrual 应计项目；应累算数目
f]^( |*6 accrual basis 应计制；权责发生制
#*BcO-N accrual basis accounting 应计制会计；权责发生制会计
)a .w4dH accrue 应累算；应计
j/TsHJ= accrued benefit 应累算利益
36,qh.LK n accrued charges 应计费用
l]%_D*<Y accrued cumulative preference share dividend 应累算的累积优先股股息
IxAKIa[HY accrued expenses 应累算费用
sg;G k/] accrued interest payable 应付利息；应计未付利息
oL1 m<cQo9 accrued interest receivable 应收利息；应计未收利息
,@ tY D(Z accrued right 累算权益
^:5 ;H=. accruing profit 应累算的利润
S) Sv4Q m accumulated fiscal reserve 累积财政储备
A-aukJg9 accumulated profit 累积利润；滚存溢利
G#ZU^%$M, accumulated reserve 累积储备
^*#5iT8/ accumulation of surplus income 累积收益盈余
J
[J, acquired assets 既得资产
7FW!3~3A_ acquisition 收购；购置；取得
qXR>Z=K< acquisition cost 购置成本
(/1 4)" Sk acquisition expenses 购置费用
<_=a 1x acquisition of 100% interest 收购全部股权
d^
L` dot acquisition of control 取得控制权
/Z';# G,z acquisition of fixed assets 购置固定资产
DDq*#;dP acquisition of shell “买壳”
Q@6OIE acquisition price 收购价
~>3$Id: act of God 天灾
B4bC6$Lg acting partner 执事合伙人
v~[=|_{ active market 买卖活跃的市场；交投畅旺的市场；旺市
wqx @/--E( active partner 积极参与的合伙人
F<Js"z+ active trading 交投活跃
^8Tq0>n? actual circulation 实际流通
R (@B4M2 actual cost 实际成本
FU kO$jnO actual expenditure 实际开支；实际支出
75v 5/5zRn actual income 实际入息；实际收入；实际收益
1q] V/V} actual market 现货市场
(zIP@ H actual price 现货价；实际价格
xPWzm
hF actual profit 实际利润
K??%Qh5l+C actual quotation 实盘；实际价位；实际报价
Q#Q]xJH actual year basis 按实际年度计算
U']DB h actuals 实货
-^]8w QU actuarial investigation 精算调查
4G"T{A`O actuarial principle 精算原则
kA1] o actuarial report 精算师报告
,+-l1GpL Actuarial Society of Hong Kong 香港精算学会
tsVQX vo actuarial valuation 精算师估值
c"Kl@ [1\~ actuary 精算师
Ox7v*[x' ad referendum agreement 暂定协议；有待覆核的协定
|s`j=<rNQI ad valorem duty 从价税；按值征税
^\Tde*48 ad valorem duty system 从价税制
O]>9\ !0{ ad valorem fee 从价费
28 [hp[< ad valorem tariff 从价关税
h[b5"Uqj additional allowance 额外免税额
bO]^TRaiJ additional amount for unexpired risk 未过期风险的额外款额
CG*eo!Nw additional assessable profit 补加应评税利润
PeGA+0bm additional assessment 补加评税
j&,,~AZm additional commitment 额外承担
k FE2Vv4. additional commitment vote 额外承担拨款
,~u 5SR additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
h}r* additional dependent parent allowance 供养父母额外免税额
S&_Z,mT./ additional provision 额外拨款
SxMmy
additional stamp duty 附加印花税
A]L;LkEM
additional tax 补加税罚款；补加税款
Dg3S n|!f Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/?uA{/8 adjudged bankrupt 被裁定破产
/\3 4o{ adjudicated bankrupt 裁定破产人
Aq674 adjudication fee 裁定费；评定印花税额手续费；评估契据费
1Q"w)Ta
adjudication of bankruptcy 裁定破产；宣告破产
2k;>nlVxX adjudication of insolvency 裁定无力偿还债务
B64L>7\>` adjusted actual 经调整的实数；调整后的实数
z +,l"#Vv adjusted current assets 经调整的流动资产；调整后的流动资产
.RF ijr adjusted figure 经调整的数字；调整后的数额
i s}6cR adjusted liabilities 经调整的负债；调整后的负债
{U@&hE
- adjusted loss 经调整的亏损；调整后的亏损
JAJo^}}{b adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
hr3R C+ y adjusted profit 经调整的利润；调整后的利润
6-#<*Pg adjusted surplus 经调整的盈余额；调整后的盈余额
tmT/4Ia adjusted value 经调整的价值；调整后的价值
ZGO% lkZ. adjustment 调整；修订；理算〔保险〕
29 {Ep adjustment centre 调剂中心
:cU6W2EV adjustment lag 调整过程的时间差距；调整时差
<Bob#Tf
~ adjustment mechanism 调整机制
pU'`9f Li_ adjustment of loss 亏损调整
sk %:Sp adjustment process 调整过程；调整程序
!$ J ) adjustment range 调整幅度
wAj(v6 administered exchange rate 受管制汇率
ps{&WT3a Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ajcPt] f administration expenses 行政费用
t6H2t P\AS administration fee 手续费；行政费
^| a&%wxA administration in bankruptcy 破产管理
_z_3%N
administration order 遗产管理令
s`$_ administrator 管理人；遗产管理人
R+@sHsZ@ administrator of the estate 遗产管理人
qU
/ Wg admission of debt 债项承认书
O
#p)~V8~ admission of proof 接纳债权证明
i &SBW0) advance 放贷款项；垫付款项；预支款项；预付款项
[h 2p8i 'o advance account 暂支帐目；预付款帐户
" N`V*0h advance compensation 预付补偿金
%3@RZe advance from shareholder 股东垫款
>k&lGF<nl advance pending reimbursement 预支以待日后付还
eW }jS/g` advanced economy 先进经济体系
JXI+k.fi advancement 预付；预付财产
~$TE advances warrant 垫款令
iX9[Q0g=oQ advancing 贷出
"cz]bCr8 adverse balance 逆差
^0BF2&Zx adverse exchange 逆汇
s/p>30F g advertisement addressed to shareholders 在报章刊登的致股东通告
9b=^"K advice for collection 托收通知书
2 kmna/Qa6 advice of drawing 提款通知书；汇票通知书
e5:l 6` advice of payment 付款通知
=O}%bZ)Q Advisory Committee [Securities and Futures Commission]
8zB+%mcF 谘询委员会〔证券及期货事务监察委员会〕
EcS-tE 4% Advisory Committee on Diversification 经济多元化谘询委员会
bW 79<T'+ affidavit 誓章；遗产申报誓章
KzFs#rhpn affidavit of no receipt 述明无收款的誓章
V }r_ affiliate 联号；联营公司；附属公司
cvLcre% >A affiliated company 附属公司；联号；联营公司
4)>\rqF+v affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hnfrnYH affordability 负担能力
QeOt; {_| African Development Bank [AfDB] 非洲开发银行
3vvFF]D5k after-acquired property 事后取得的财产
_`Yvfz3 after-hours dealing 市后交易
#dn%KMo2r after-tax profit 税后盈利；税后利润；税后溢利
$ BO}D agency agreement 代理协议
[7 Kj$PB3 agency expenses 代理机构的开支
gWU(uBS agency fee 代理费
5GWM
)vrZg Agency Law 《代理法》
WT y8 N agent 代理人；承销人
e[VJ0 A= agent of company 公司代理人
/v5g;x_T agent's fee 代理人费；经纪费
JD\ -X(O aggregate 总计；总数；总体数字
;] `NR aggregate amount 总款额；总额
3Jk?)D y aggregate assets and liabilities 总体资产与负债
%onAlf<$:^ aggregate at constant price 按固定价格计算的总体数字
uhN(`E@ aggregate demand 总需求
l.W 1$g aggregate gross position 总持仓量
x.4)p6 aggregate limit 总限额
`
a<|CcUGU aggregate of salaries tax 合计薪俸税
(L6]uNOG aggregate performance 总体表现；总体业绩
W2o8Fu aggregate supply 总体供应
`efH( aggregate surplus 总盈余
hcqmjqJ aggregate total 整体总额
[2fiHE aggregate value 总值；合计价值
x@bl]Z(ne/ aggregated basis 合计基准
V~^6 TS( aggregated net chargeable income 合计应课税入息实额
DuC u6j aggregation 合并计算；合计；总和
@OL3&R aggregation of incomes of husband and wife 夫妇入息合并计算
MsiC!j.- aggregation of property 财产的总和
Zo63 8*32 agio 差价；贴水
tZ{q\+h Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
|(8Hk@\CT> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)bN3-_ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
cd%g]T)#1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5t1DB'K9$_ 《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<GRi "7A@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<?va)
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L 5N{ie_ agreement for a settlement 授产协议
e^fKatI1 agreement for assignment 转让协议
$A!h= ] agreement for sale 售卖协议；买卖协议
@^4M~F% agreement for sale and purchase 买卖协议
}T*xT>p^3 agreement for the payment of interest 支付利息协议
W;@ae,^ agreement for the repayment of money 还款协议
8J(zWV7 r agreement of reinsurance 再保险协议
#d i_V" Agricultural Bank of China 中国农业银行
?~y(--.t;T air passenger departure tax 飞机乘客离境税
2 n+XML Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B c@r*zb airport tax 机场税
>yHnz ?bf@ alcohol duty 酒精税
EQ`t:jc { alienation 让与；让渡；转让
_w,0wn9N$ alimony 生活费；赡养费
Xq)%w#l5? All Ordinaries Index [AOI] 所有普通股指数
'!L1z45 all risks 全险；综合险
ob5nk ^y All Sales Record for Stock Market 《股票市场成交报告》
I!0 +RP( Allied Capital Resources Limited 新联财务有限公司
GpQF * x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
EYD{8Fw- allocation letter 拨款信件
fvfVB k# allocation of fund 分配款项；预留款项
o 0
#]EMr allocation of profit 利润分配；溢利分配
U$JIF/MO_ allocation warrant 拨款令
WsDe0F allotment 分配；配股
>\x
39B allotment notice 股份配售通知；配股通知
]SR`96vG allotment of shares 股份分配
"^e?E:( 3 allowable 可获宽免；免税的
pC.T)k allowable business loss 可扣除的营业亏损
: )*Ge3 allowable expenses 可扣税的支出
h9smviU7u allowance 免税额；津贴；备抵；准备金
J#Eh x| allowance for debts 债项的免税额
.E8p-R5)V> allowance for depreciation by wear and tear 耗损折旧免税额
EuA<{%i allowance for funeral expenses 殡殓费的免税额
7?WBzo!!L allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w=>m G- allowance for repairs and outgoings 修葺及支出方面的免税额
6
&Aa b 56 allowance to debtor 给债务人的津贴
o[ W3/ alteration of capital 资本更改
X35U!1Y\ alternate trustee 候补受托人
29DWRJU amalgamation 合并
;+KgujfU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]@}BdMlHp ambit of charges 征税范围；收费范围
=v=! x amended valuation 经修订的估值
yQ& %* ?J American Commodities Exchange 美国商品交易所
1 b%7FrPkd American Express Bank Limited 美国运通银行
R'HA>?D American Stock Exchange 美国证券交易所
=9@yJ9c- amortization 摊销
'*Mb
.s" amount due from banks 存放银行同业的款项
&bgi0)> amount due from banks abroad 存放海外银行同业的款项
O}!@28|3" amount due from holding companies 控股公司欠款
O9&: (2'f amount due from local banks 存放本港银行同业的款项
Z_WTMs:x! amount due to banks 银行同业的存款
G")EE#W$} amount due to banks abroad 海外银行同业的存款
y%l#lz=6 amount due to holding companies 控股公司存款
?bDae%>.d, amount due to local banks 本港银行同业的存款
(uc)^lfX amount due to outport banks 外埠银行同业的存款
jz:c )C&/ amount for note issue 发行纸币的款额
,T[
+omo amount of bond 担保契据的款额
8J U~Q amount of consideration 代价款额
{
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amount of contribution 供款数额
RYaof W amount of indebtedness 负债款额
]7
mSM amount of principal of the loan 贷款本金额
~, -O amount of rates chargeable 应征差饷数额
?^ 5*[H amount of share capital 股本额
s hvcc amount of sums assured 承保款额
* %BI*p amount of variation 变动幅度
<s3( amount of vote 拨款数额
n{ WJ.Y* amount payable 应付款额
9?,.zc^ amount receivable 应收款额
z5'nS&x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{# _ C analysis 分析
f+~!s 2uw ancillary risk 附属风险
eakIK+-21y annual account 周年帐目；周年帐目报表；年度决算；年结
!jnIXvT1qy annual accounting date 年结日期
PdBhX annual allowance 每年免税额；年积金；年度津贴；年津
L4Y3\4xXO annual balance 年度余额
dV annual disposable income 每年可动用收入
I omJo annual estimates 周年预算
#v wXx r annual fee 年费
kovzB] annual general meeting 周年大会
JAlsc]XtO9 annual growth rate 年增率；每年增长率
74Wg@! P annual long-term supplement 长期个案每年补助金
Wy )g449 annual pensionable emolument 可供计算退休金的年薪
?M(Wx annual report 年报
'PbA/MN Annual Report on the Consumer Price Index 《消费物价指数年报》
1\{F.v annual return 周年报表；周年申报表；每年报税表格
X0TGJ,yW( Annual Return Rules 《周年报表规则》
gi >{`.] annual review of consumer prices 每年消费物价回顾
aC 0Jfo annual roll-forward basis 逐年延展方式
PaJwM%s )L annual salary 年薪
$O!<Zz annual statement 年度报表；年度决算表
qEz' l'%( Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
P9 wDTZ
:4 annuitant 年金受益人
0+i,,^x. annuity 年金
+[`%b3N k annuity contract 年金合约
ib w;BU annuity on human life 人寿年金
EBLoRW=8ld antecedent debt 先前的债项
;mlIW n ante-dated cheque 倒填日期支票
]~ UkD*Ct anticipated expenditure 预期开支
g iJyMd}x anticipated net profit 预期纯利
RVx<2,[' anticipated revenue 预期收入
k<qH<<r* anti-inflation measure 反通货膨胀措施
'|T= anti-inflationary stance 反通货膨胀立场
OG`O i^2 apparent deficit 表面赤字
0VPa;{i/ apparent financial solvency 表面偿债能力
zy;w07-) apparent partner 表面合伙人
e84TL U?~ application for personal assessment 个人入息课税申请书
S}O\<6& application of fund 资金应用
Ts6X:D4, application to release as liquidator and to destruct the books of accounts and documents
V 1;-5L75 申请免除清盘人职务及毁灭帐簿与文件
2jC\yY |PN appointed actuary 委任精算师
WE]^w3n9 appointed auditor 委任核数师；委任审计师
yG4MqR)J appointed trustee 委任的受托人
J qZ5DjI: appointer 委任人
"Fiv
]^ apportioned pro rata 按比例分摊
[L^# <@S apportionment 分配；分摊
k({8C`&tK/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
,cEcMaJ apportionment formula 分摊方程式
gK#w$s50 apportionment of estate duty 遗产税的分摊
8ipLq`) appraisal 估价；评估
v%[mt` I appreciable growth 可观增长
Q2=~
appreciable impact 显着影响
D IN
PAyY appreciable increase 可观增长
[K- s\ appreciation 增值；升值
6'zy"UkH appreciation against other currencies 相对其他货币升值
rOT8 !" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%}:J
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6B{Awm@v}X appropriation 拨款；拨用；拨付
. 5xM7, appropriation account 拨款帐目
'h6RZK G T Appropriation Bill 拨款法案
_: K\v8 appropriation-in-aid system 补助拨款办法
Efl +`6`J approved assets 核准资产
a0 6DeRCej approved basket stock 认可一篮子证券
oMbCljUC approved budget 核准预算
rg~ CF< approved charitable donation 认可慈善捐款
Xv:IbM>
Qc approved charitable institution 认可慈善机构
wBET.l'd approved currency 核准货币；认可货币
i|mA/
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nj$K4_ approved estimates of expenditure 核准开支预算
d]]qy approved overseas insurer 核准海外保险人
OLwxGRYX approved overseas trust company 核准海外信托公司
%54![-@ approved pooled investment fund 核准汇集投资基金
~T~v*' _h approved provident fund scheme 认可公积金计划
#v-!GK_< approved provision 核准拨款
./'n2$^3 approved redeemable share 核准可赎回股份
!TF VBK approved regional stock 认可地区性证券
L')zuI approved retirement scheme 认可退休金计划
<9 ~qAq7^ approved subordinated loan 核准附属贷款
aJ5R0Y , arbitrage 套戥；套汇；套利
%ZK}y{u\ arbitrageur 套戥者；套汇者
=qR VKz arbitrary amount 临时款项
rGWTp N arrangement 措施；安排；协定
Xk$lQMwZ arrears 欠款
.w~USJ=X arrears of pay 欠付薪酬
)EoG@:[ arrears of revenue 逾期未收税款；逾期未收的帐项
; +U9; articles of association 组织章程；组织细则；组织章程细则
T_WQzEL^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
n C^'2z ascertainment of profit 确定利润
/rW{ rf^ "Asia Clear" “亚洲结算系统”
<4g^c& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
85mQHZ8aR Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
j^.P=; Asian Development Fund [ADF] 亚洲发展基金
%`'VXR?`h= Asian dollar bond 亚洲美元债券
5hAg*zJb5o Asian dollar market 亚洲美元市场
PR+!CF i& Asian dollar rate 亚洲美元利率
)-@EUN0E>5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*)<tyIHd Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5z _) asked price 沽盘；喊价；索价；卖方报价
+,lD_{}_ assessable income 应评税入息
jVz1`\Nje assessable loss 应评税亏损
'<Gqu_- assessable profit 应评税利润
@j6D#./7j assessable value 应评税值
~a $%
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P7b2I=t assessed value 经评估价值
,o)MiR9-[A assessment 评税；评定；估价；评税单
,n* .Yq assessment number 评税编号；估价编号
5kF5`5+Vj assessment of additional tax 补加税评税
>@" j9 assessment of performance 业绩评估；实绩评价
!NCT) #G` Assessor 评税主任
M<"D!h9YP asset price bubbles 资产价格泡沫
l-
l}xBf asset-backed securities 具资产保证的证券
EB#z \ assets accretion 资产增值
yl}Hr* assets and liabilities 资产与负债
7@F B^[H:y assets betterment statement 资产递增表；资产改进表
Ogb_WO;) assets lending 实物放款；有抵押贷款
4jpF^&y7u^ assets of the company passing on the death 死者去世时转移的公司资产
:.cX3dP@ assets pledged as security for liabilities 用作负债抵押的资产
/ @&Sqv4? assets portfolio 资产投资组合
> BX_Bou assets price 资产价格
1 wG1\9S assets quality 资产质素
v09f#t$;5 assets realization 资产变现
2Y+*vN s3 assets refinancing arrangement 资产再集资安排
'Khq!pC assets securitization 资产证券化
9\8""- assets situated outside Hong Kong 在香港以外地方的资产
Nd6z81 assets stripping 削减资产；拆卖资产
v>XE]c_ assets value 资产值
dZW:Cf 9K assignee 承让人
n>H N py assignment 转让；转让书；转让契
Vr*t~M> assignment of interest 权益转让
1} 6pq 2 assignment of letters patent and trade mark 专利证书及商标转让
-cK R15 assignment of property 物业转让；物业转让书
vzw\f assignment right 转让权
K +~ assignor 转让人
;VuIQ*@m" associate 有联系的人；有关连人士；相联者；合伙人；联系人
< R2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Y'-Lt5SCS associate member 附属会员
O v-I2 associated body corporate 相联法人团体
4g 1h:I/ associated company 相联公司；联属公司
+FiV!nRkZ associated corporation 相联法团
n'ro5D Association of Chartered Certified Accountants [ACCA] [United Kingdom]
DB0xIP~i,? 公认会计师公会〔英国〕
G<-.{Gx) Association of Futures Exchange Brokers 香港期货经纪协会
Z8 T{Xw6% Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0pR04"`; association of underwriters 承保人组织
7v-C-u[E` assumption of control 接管
gDsZbmR assurance 担保；保险；转易；转易书
(/Ubw4unI assurance of interest 权益的转易
g@QpqrT at 19XX price 按一九ＸＸ年价格计算
d^w_rL at a discount 按赔价计算；按贴水价格计算；打折扣
BW s\ 'B at a premium 按溢价计算；按升水价格计算
rLwc=(| at call 通知付款；按通知
; H 3kb
+ at constant market price 按固定市价计算
\c]/4C +/ at constant price 按固定价格计算
1$^{Uma at cost 按成本计算
8p
FSm> at current market price 按当时市价计算；按现时市价计算
R:e:B7O~0 at current price 按当时价格计算；按现时价格计算
oI>; O# at factor cost 按要素成本计算；按生产要素成本计算
0XY xMN) at money-of-the-day price 按付款当日价格计算
Cdv TC`~, at or better 按指定或较佳价位〔买卖指令〕
*f( }@U at par 按面值计算；平价
aQ)9<LsI at sight 见票即付
`d rv u?F at the close 按收市盘
vmoqsdZ/ at the opening 按开市盘
"%Jx,L\f{ attestation 见证；见证条款
%S^`/Snv" at-the-money option 平价期权
z+ 4R[+[ attorney 受权人；受托代表人
$ *PyzLS attornment 新拥有人承认书
=y':VIVJC attributable profit 可归属利润
68y.yX[ attributable share value 可归属股份价值
eE&F1|8 Auckland Stock Exchange 奥克兰证券交易所
{?C7BClB auction 拍卖
{e~d^^N5 auctioneer 拍卖商
Xm*Dh#H audit 审计；核数
1kpI?Plki Audit Commission 审计署
/'I/sWE V Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<W?,n% 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〕
ZGf=/Ra
a audit review 帐目审查
Bq!P .%6p4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
S2*:]pYf} audited account 审计帐目；经审计的帐目
8ZN J} audited annual account 经审计的周年帐目
MT9a 1 > audited balance sheet 经审计的资产负债表
[)*fN|Hy auditor 核数师；核数主任；审计师
{> z.y1 auditor's certificate 核数师证明书；审计师证明书
4 QDW}5xB auditor's report 核数师报告；审计师报告
f5G17: Q Aussie bond 澳元债券
F :u} 7t> austerity budget 紧缩预算
sK\?i3 <? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_ ])1P?. Australia All Ordinaries Index 澳洲所有普通股票指数
+`[$w<I Australian Dollar [AUD] 澳元
?XHJCp;f Australian Options Market 澳大利亚期权市场
?LZ)r^ger Australian Securities Commission 澳洲证券事务监察委员会
&v:iC
u^| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
UpgOU. Australian Stock Exchange 澳大利亚证券交易所
nyIb8=f Austrian Schilling [ATS] 奥地利先令
n\ IVpgP authentication 认证；鉴证
YB 4R8}4 authority to purchase 委托购买证；委购书
T1x$v,)8x authorization 认可；核准；授权；授权书
F;zmq%rK authorization by direction 指示授权
tHGK<r b authorization by instruction 指令授权
7.5G4 authorization by warrant 令状授权
C }!$'C| authorization of unit trust 单位信托的认可
^)SvH authorized agent 指定代理人
GJ*AyYG authorized capital 法定资本
'C [gcp authorized clerk 出市员
2<y -cQ?> authorized dealer 认可交易商
^iGIF~J9 authorized financial institution 认可财务机构
GxvVh71zP authorized fund 认可基金
@}FRiPo6 authorized fund house 获授权的基金公司；认可基金公司
cJqPcCq(wn authorized institution 认可机构
k<:!^_3H authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
D`LwW` 9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
rz3&khi authorized insurer 获授权保险人；获认可承保人
:dK%=j*ZK authorized investment 特准投资项目
Qc3 !FW<26 authorized person 获授权人
bk8IGhO|m! authorized representative 获授权代表
D.HAp+lx authorized share capital 法定股本
Jus )cO#I automated quotation system 自动报价系统
XL +kEZ|3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
M5<5 (l 自动交易系统〔香港期货交易所有限公司〕
sx/g5 ?zh automatic adjustment mechanism 自动调整机制
72PDqK# automatic adjustment system 自动调整系统
SkK=VeD>8 Automatic Clearing House 自动票据交换所
e\P+R>i0 automatic exchange rates accumulation system 自动化汇率累集系统
fxc~5~$ > Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
<
*XC`Ii automatic teller machine [ATM] 自动柜员机
9J>DLvl; autopay 自动转帐
QJv,@@mu available assets 可用资产
k_!z=6?[: available fiscal reserve 现存财政储备
c*3ilMP\4 available profit 可用利润
Oy H: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
UboOIx5: average 平均；平均数；海损
fBQZ=zh average basic salary 平均基本薪金
r"0nUf*og: average consumer expenditure 平均消费开支；一般消费开支
r*WdD/r| average cost 平均成本
B[k"xs average cost of land production 增辟土地平均成本
D$j `+` average daily turnover 平均每日成交额
T *$ uc, average daily wage rate 平均每日工资率
% D&FnTa average expenditure pattern 平均开支模式
D,X$66T ^ average growth rate 平均增长率
x{+rx. average net fixed assets 固定资产平均净值
1pc|]9B average of relatives 相对价格平均数
vK6bpzI
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OnG!5b average propensity to consume 平均消费倾向；一般消费倾向
ag] nVE/ average propensity to save 平均储蓄倾向；一般储蓄倾向
R
z[- average rate 平均率
~M <4 HC average revenue 平均收入；平均收益
hwexv 9"" average stock 平均库存；平均存货
^tpy8TQ average yearly rent 平均年租
[7$<sN<' avoidance of double taxation 避免双重课税
(=p}b:Z avoidance of tax 避税
