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AGC A share Ａ股；甲类股份
23}BW_ m abatement of tax 减税；减扣免税额
}\`(m\2xo ABN AMRO Bank N.V. 荷兰银行
POqRHuFq above-the-line expenditure 线上项目支出；经常预算支出
u=@h`5-fp above-the-line receipt 线上项目收入；经常预算收入
j8[`~p b ABSA Asia Limited 南非联合亚洲有限公司
z*M}=` M$ absolute change 绝对数值变更
:]B%
>*;} absolute expenditure 实际开支
{?EEIfg absolute guideline figure 绝对准则数字
VY+(,\ )U absolute interest 绝对权益
- 5V)q.Og absolute order of discharge 绝对破产解除令
e;A^.\SP absolute profit margin 绝对利润幅度
8 zQ_xE absolute value 实值；绝对值
A*7Io4e! absolutely vested interest 绝对既得权益
L.09\1?.n absorbed cost 已吸收成本；已分摊成本
kyW6S+ #- absorption 吸收；分摊；合并
+A8=R%&b)[ absorption rate 吸收率；摊配率；分摊率
c&7Do} ACB Finance Limited 亚洲商业财务有限公司
%rpR-}j acceptable form of reciprocity 合理的互惠条件
/S7+B ] acceptable rate 适当利率；适当汇率
1<LC8?wt acceptance agreement 承兑协议
%_B:EMPd acceptance for honour 参加承兑
, @%C8Z acceptor 承兑人；接受人；受票人
vp\PYg;x acceptor for honour 参加承兑人
!
Q|J']| accident insurance 意外保险
-1jjB1 Accident Insurance Association of Hong Kong 香港意外保险公会
c
}<*~w; accident insurance scheme 意外保险计划
.k# N7[q= accident year basis 意外年度基准
IWjR 0 accommodation 通融；贷款
6}VUD
-}B accommodation bill 通融票据；空头票据
I@3Q=14k% accommodation party 汇票代发人
M&uzOK+ account balance 帐户余额；帐户结余
v}7@CP]nV account book 帐簿
P] pmt1a account collected in advance 预收款项
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% Hprx account current book 往来帐簿
E$]a?uA: account of after-acquired property 事后取得的财产报告
m >]>$=% account of defaulter 拖欠帐目
ea V3) uP account payable 应付帐款
cT/3yf account payee only [A/C payee only] 只可转帐；存入收款人帐户
gB(9vhj $ account receivable 应收帐款
`t{D 7 I7 account receivable report 应收帐款报表
{E!$ xY8 account statement 结单；帐单；会计财务报表
_:wZmZU} account title 帐户名称；会计科目
p>k]C:h accountant's report 会计师报告
lZ}izl Accountant's Report Rules 会计师报告规则
LQh^ ;
]^( accounting and auditing procedure 会计与审计程序；会计与核数程序
w qJ*% Accounting Arrangements 《会计安排》
reJ"r<2
accounting basis 会计基础
jg~_'4f# accounting by Official Receiver 破产管理署署长呈交的帐目
{iA^rv| Accounting Circular 《会计通告》
Cn abD{uTf accounting class 会计类别
oJP< 'l1 accounting date 记帐日期；会计结算日期
> ?S\ ~Y accounting for money 款项核算
x Z|&/Ci Accounting Officer 会计主任
= y?#^ accounting period 会计报告期；会计期
WwW" fkv accounting policy 会计政策；会计方针
NNwc!x)* accounting practice 会计惯例
|if '_x1V accounting principle 会计准则
|WB"=PE accounting record 会计记录
]}BB/KQy^ accounting report 会计报告
Cf Qf7- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
y7CWBT H0> Accounting Society of China 中国会计学会
5B }3GBA accounting statement 会计报表
%)pP[[h accounting system 会计制度；会计系统
Hab!qWK` accounting transaction 会计事项；帐务交易
g93I + accounting treatment 会计处理
O[; +i accounting year 会计年度
QZ?d2PC=>? accretion 增值；添加
S*4f%! accrual 应计项目；应累算数目
|}Q( F+cL accrual basis 应计制；权责发生制
Af`z/:0< accrual basis accounting 应计制会计；权责发生制会计
W&<g} N+ accrue 应累算；应计
BRe{1i 6 accrued benefit 应累算利益
SEYG y+#K accrued charges 应计费用
>OT \~C accrued cumulative preference share dividend 应累算的累积优先股股息
LRWO BD accrued expenses 应累算费用
doLkrEm& accrued interest payable 应付利息；应计未付利息
Y mq3ty]Pe accrued interest receivable 应收利息；应计未收利息
dY1J<L}") accrued right 累算权益
a IQOs accruing profit 应累算的利润
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|NmC + accumulated fiscal reserve 累积财政储备
(G#} * accumulated profit 累积利润；滚存溢利
/4yOs@ # accumulated reserve 累积储备
M
/"gf;)q> accumulation of surplus income 累积收益盈余
W3^.5I acquired assets 既得资产
~NxEc8Y acquisition 收购；购置；取得
l$M$o( acquisition cost 购置成本
Hfke acquisition expenses 购置费用
h9)RJSF4 acquisition of 100% interest 收购全部股权
j5zFDh1( acquisition of control 取得控制权
Z )NrhJC acquisition of fixed assets 购置固定资产
+i+tp8T+7 acquisition of shell “买壳”
k,T_e6( acquisition price 收购价
dPHw3^J0j act of God 天灾
<_t5:3HL acting partner 执事合伙人
M^uU4My active market 买卖活跃的市场；交投畅旺的市场；旺市
K${} r0 active partner 积极参与的合伙人
zyDZ$Dhka active trading 交投活跃
vEF =e actual circulation 实际流通
SWT:frki` actual cost 实际成本
r ] 9 e^ actual expenditure 实际开支；实际支出
QeL{Wa-2F actual income 实际入息；实际收入；实际收益
58J_ w X actual market 现货市场
IK3qE!,&U actual price 现货价；实际价格
D%A@lMru actual profit 实际利润
P 4Qk Y#v actual quotation 实盘；实际价位；实际报价
l DC }HC actual year basis 按实际年度计算
NS Np actuals 实货
> =Jsv actuarial investigation 精算调查
pr UH jS actuarial principle 精算原则
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ii{S actuarial report 精算师报告
Bq *[c=(2 Actuarial Society of Hong Kong 香港精算学会
q8/ihA6: actuarial valuation 精算师估值
ms7SoY bSu actuary 精算师
<^Nk.E ad referendum agreement 暂定协议；有待覆核的协定
R3?:\d{ ad valorem duty 从价税；按值征税
)i0 $j)R ad valorem duty system 从价税制
AQe !Sqg' ad valorem fee 从价费
lj*8mS/;h ad valorem tariff 从价关税
X($6IL6m additional allowance 额外免税额
] /_G-2.R additional amount for unexpired risk 未过期风险的额外款额
_- /x;C additional assessable profit 补加应评税利润
FOSbe] additional assessment 补加评税
)
o xIzF additional commitment 额外承担
QNb>rLj52 additional commitment vote 额外承担拨款
|# V(p^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g e$LIsE8 additional dependent parent allowance 供养父母额外免税额
(`pNXQ0n additional provision 额外拨款
Q<yAT(w additional stamp duty 附加印花税
*2=W5LaK. additional tax 补加税罚款；补加税款
) \ 4
| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
QF.3c6O@ adjudged bankrupt 被裁定破产
pisB,wP$2 adjudicated bankrupt 裁定破产人
7 W{~f? Sh adjudication fee 裁定费；评定印花税额手续费；评估契据费
9^!wUwB adjudication of bankruptcy 裁定破产；宣告破产
x<s|vgl| adjudication of insolvency 裁定无力偿还债务
n8 $=f'Hgb adjusted actual 经调整的实数；调整后的实数
n$YE !D' adjusted current assets 经调整的流动资产；调整后的流动资产
2m\m/O adjusted figure 经调整的数字；调整后的数额
-E]Sk&4Gj adjusted liabilities 经调整的负债；调整后的负债
lBmm(<~Z adjusted loss 经调整的亏损；调整后的亏损
U. (Tl>K|0 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
ESIzGaM adjusted profit 经调整的利润；调整后的利润
5U~OP adjusted surplus 经调整的盈余额；调整后的盈余额
Af9+HI
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" J !}3)n adjustment 调整；修订；理算〔保险〕
(f~gEKcB2u adjustment centre 调剂中心
uB;_vC adjustment lag 调整过程的时间差距；调整时差
/[iG5~G adjustment mechanism 调整机制
-;>#3 O- adjustment of loss 亏损调整
\vVS h adjustment process 调整过程；调整程序
um[! |g/ adjustment range 调整幅度
rrcwtLNb u administered exchange rate 受管制汇率
MRs,l' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
sP y2/7Wqd administration expenses 行政费用
IA2GUnUhu administration fee 手续费；行政费
b=1%pX_ administration in bankruptcy 破产管理
O3Uh+gKQ administration order 遗产管理令
1ef'7a7e8 administrator 管理人；遗产管理人
UiIF6-ZZ! administrator of the estate 遗产管理人
_f3
WRyN0 admission of debt 债项承认书
U CRAw3= admission of proof 接纳债权证明
_q)!B,y-/N advance 放贷款项；垫付款项；预支款项；预付款项
J$QBI&D advance account 暂支帐目；预付款帐户
LN^UC$[tk advance compensation 预付补偿金
Gs_qO)~xo advance from shareholder 股东垫款
9 mPIykAj8 advance pending reimbursement 预支以待日后付还
k"
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!| xZ6KV advancement 预付；预付财产
j{;|g%5t advances warrant 垫款令
) * TF" advancing 贷出
5 m7b\Mak adverse balance 逆差
QrC/ssf} adverse exchange 逆汇
6/6Rah! advertisement addressed to shareholders 在报章刊登的致股东通告
*b"CPg/\ advice for collection 托收通知书
A,BEKjR~J advice of drawing 提款通知书；汇票通知书
-72j:nk advice of payment 付款通知
h!e2
+4{4{ Advisory Committee [Securities and Futures Commission]
J &{xP8uq_ 谘询委员会〔证券及期货事务监察委员会〕
*d>vR 1 Advisory Committee on Diversification 经济多元化谘询委员会
eh<rRx"[ affidavit 誓章；遗产申报誓章
aD ESr? affidavit of no receipt 述明无收款的誓章
7Ms90oE/c affiliate 联号；联营公司；附属公司
6Y7H|>g) affiliated company 附属公司；联号；联营公司
iCrxV{ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#6W,6(#^# affordability 负担能力
nU/;2=f< African Development Bank [AfDB] 非洲开发银行
O!^; mhy" after-acquired property 事后取得的财产
0^#DNq*NQ after-hours dealing 市后交易
p 7C!G1+z after-tax profit 税后盈利；税后利润；税后溢利
>vujZw_0> agency agreement 代理协议
jK3\K/ob( agency expenses 代理机构的开支
,[`$JNc agency fee 代理费
*vnX lV4L Agency Law 《代理法》
RtC 'v";6 agent 代理人；承销人
[M:S`{SbY agent of company 公司代理人
:c7CiP agent's fee 代理人费；经纪费
#3 bv 3m aggregate 总计；总数；总体数字
ArzDI{1 aggregate amount 总款额；总额
U =cWmH aggregate assets and liabilities 总体资产与负债
QU/3 X 1W aggregate at constant price 按固定价格计算的总体数字
a2yE:16o6 aggregate demand 总需求
eN/G i< aggregate gross position 总持仓量
OVR?*"N_ aggregate limit 总限额
1h=D4yN aggregate of salaries tax 合计薪俸税
z(H?VfJ o aggregate performance 总体表现；总体业绩
hCC}d0gf`n aggregate supply 总体供应
=yqHC<8: aggregate surplus 总盈余
;S JF%@x aggregate total 整体总额
vZkXt!%) aggregate value 总值；合计价值
|nY~ZVTt/ aggregated basis 合计基准
[w+Q^\%bN aggregated net chargeable income 合计应课税入息实额
| ^GyH$. aggregation 合并计算；合计；总和
n "G`b aggregation of incomes of husband and wife 夫妇入息合并计算
maC>LBa2/ aggregation of property 财产的总和
U<Jt50O agio 差价；贴水
Zw$
OKU 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》
\[#t<dD Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G{RTH_p 《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》
vPmnN^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Yc`<S 《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》
BU6Jyuwn Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f=aIXhiYU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8_xLl2 agreement for a settlement 授产协议
;%zC@a~{ agreement for assignment 转让协议
Z Hkw6@| agreement for sale 售卖协议；买卖协议
`Ko[r
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agreement for sale and purchase 买卖协议
^o d<JD4 agreement for the payment of interest 支付利息协议
K]fpGo agreement for the repayment of money 还款协议
SDBt @=Nl agreement of reinsurance 再保险协议
zn)yFnB!TH Agricultural Bank of China 中国农业银行
`;F2n2@ air passenger departure tax 飞机乘客离境税
Fr5 Xp Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7=k^M, a airport tax 机场税
2z\;Q8g){r alcohol duty 酒精税
p=gX !4,9< alienation 让与；让渡；转让
S "
pI alimony 生活费；赡养费
kuKa8c All Ordinaries Index [AOI] 所有普通股指数
ii NSDc all risks 全险；综合险
`.^ |]|u All Sales Record for Stock Market 《股票市场成交报告》
u) *Kws Allied Capital Resources Limited 新联财务有限公司
WRp yr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
eVt 1d2.O allocation letter 拨款信件
AK2WN#u@Z allocation of fund 分配款项；预留款项
n29(!10Px allocation of profit 利润分配；溢利分配
j*zD0I] allocation warrant 拨款令
q;A;H)?g allotment 分配；配股
lTz6"/ allotment notice 股份配售通知；配股通知
vV^dm)? allotment of shares 股份分配
nPA@h allowable 可获宽免；免税的
]b}B2F'n allowable business loss 可扣除的营业亏损
&erm`Ho allowable expenses 可扣税的支出
} htPTOy5 allowance 免税额；津贴；备抵；准备金
MFwO9"<A allowance for debts 债项的免税额
YBjdp=als allowance for depreciation by wear and tear 耗损折旧免税额
YD&_^3-XM allowance for funeral expenses 殡殓费的免税额
KQmZ#W%2m allowance for inflation 为通货膨胀而预留的款项；通胀准备金
N 8t=@~] allowance for repairs and outgoings 修葺及支出方面的免税额
_H\<[-l allowance to debtor 给债务人的津贴
eb M{OI alteration of capital 资本更改
ctJ&URCi# alternate trustee 候补受托人
dGkg aC+ amalgamation 合并
97LpY_sU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
C2/}d? bki ambit of charges 征税范围；收费范围
h6 M;0_' amended valuation 经修订的估值
\ =nrt? American Commodities Exchange 美国商品交易所
36$[ American Express Bank Limited 美国运通银行
J (iV0LAZb American Stock Exchange 美国证券交易所
"2hh-L7ql amortization 摊销
|4C^$ amount due from banks 存放银行同业的款项
LE;g
0s amount due from banks abroad 存放海外银行同业的款项
'6S %9ahE amount due from holding companies 控股公司欠款
+>YfRqz:KB amount due from local banks 存放本港银行同业的款项
~&g a1r2v? amount due to banks 银行同业的存款
urZ8j?}c amount due to banks abroad 海外银行同业的存款
q#[`KOPV amount due to holding companies 控股公司存款
PC/!9s 0W amount due to local banks 本港银行同业的存款
~UPZ< amount due to outport banks 外埠银行同业的存款
EUcKN1 amount for note issue 发行纸币的款额
+m /,,+4 amount of bond 担保契据的款额
2 ZG@!Y| amount of consideration 代价款额
<Ar$v'W=F{ amount of contribution 供款数额
+)/ Uu3"= amount of indebtedness 负债款额
!B^K[2`)N amount of principal of the loan 贷款本金额
1"]P `SY$r amount of rates chargeable 应征差饷数额
`s /?b|, amount of share capital 股本额
YQ V cECj amount of sums assured 承保款额
fL6e?\Pw amount of variation 变动幅度
?[TW<Yx amount of vote 拨款数额
p538r[f< amount payable 应付款额
DTY<0Q. amount receivable 应收款额
T V :<TR Amsterdam Stock Exchange 阿姆斯特丹证券交易所
j
_ ;fWBD: analysis 分析
tZ 8 e`r* ancillary risk 附属风险
lLiQ ;@ annual account 周年帐目；周年帐目报表；年度决算；年结
5D' bJ6PO annual accounting date 年结日期
4#BRx#\ O annual allowance 每年免税额；年积金；年度津贴；年津
m<@ z}%v- annual balance 年度余额
= `t^~.5 annual disposable income 每年可动用收入
d2jr8U annual estimates 周年预算
bFGDgwe z annual fee 年费
Qv{,wytyO annual general meeting 周年大会
f / ahwz annual growth rate 年增率；每年增长率
e7k%6'@ annual long-term supplement 长期个案每年补助金
O<N#M{kc. annual pensionable emolument 可供计算退休金的年薪
VLI' annual report 年报
<P4 FzK Annual Report on the Consumer Price Index 《消费物价指数年报》
(S9 f/i ^ annual return 周年报表；周年申报表；每年报税表格
|g_g8[@`} Annual Return Rules 《周年报表规则》
I=rwsL annual review of consumer prices 每年消费物价回顾
Iti0qnBN5 annual roll-forward basis 逐年延展方式
"wM1 qX annual salary 年薪
DxS sg annual statement 年度报表；年度决算表
2@Lb fo A 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
y4jU{, annuitant 年金受益人
8 ws$k\> annuity 年金
-Kxc$} annuity contract 年金合约
V|FrN* m annuity on human life 人寿年金
xJhU<q~? antecedent debt 先前的债项
`;%Z N ante-dated cheque 倒填日期支票
.+.j*>q>u anticipated expenditure 预期开支
{j
SmoA anticipated net profit 预期纯利
^ jyD# anticipated revenue 预期收入
R7_VXvm>z anti-inflation measure 反通货膨胀措施
D>#l -{d anti-inflationary stance 反通货膨胀立场
npH?4S-8G apparent deficit 表面赤字
aC^$*qN-) apparent financial solvency 表面偿债能力
~]fJlf R* apparent partner 表面合伙人
Ypm Yxd^ application for personal assessment 个人入息课税申请书
k`VM2+9h'^ application of fund 资金应用
$c9k*3{<+A application to release as liquidator and to destruct the books of accounts and documents
9M-K]0S( 申请免除清盘人职务及毁灭帐簿与文件
%oof}=MxCL appointed actuary 委任精算师
\N6\v5vh appointed auditor 委任核数师；委任审计师
5Ec/(- F appointed trustee 委任的受托人
q``w t appointer 委任人
}[!92WS/ee apportioned pro rata 按比例分摊
2 y8~#*O apportionment 分配；分摊
lU.Kc Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?<%=:
Yh apportionment formula 分摊方程式
+U8Bln apportionment of estate duty 遗产税的分摊
SbT5u3,' appraisal 估价；评估
;Yts\4BSM appreciable growth 可观增长
K1q+~4>\| appreciable impact 显着影响
T *>` ,}J appreciable increase 可观增长
< bUe/m appreciation 增值；升值
,+1m`9} appreciation against other currencies 相对其他货币升值
r<R4
1 Fz appreciation of the exchange value of Hong Kong dollar 港元汇值上升
w{,4rk;Hr appreciation tax 增值税
}31Z X appropriation 拨款；拨用；拨付
Mr3-q appropriation account 拨款帐目
MC!ZX)mF Appropriation Bill 拨款法案
Q* ju
sm appropriation-in-aid system 补助拨款办法
9
[Y-M approved assets 核准资产
JK)q Z = approved basket stock 认可一篮子证券
b{cU<;G)y. approved budget 核准预算
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?b".hJ2 approved charitable donation 认可慈善捐款
(q;bg1\UK approved charitable institution 认可慈善机构
6|;U q' approved currency 核准货币；认可货币
}nrX xfu approved estimates 核准预算
$yb@
Hhx> approved estimates of expenditure 核准开支预算
!xK=#pa approved overseas insurer 核准海外保险人
/@Y CA}|/ approved overseas trust company 核准海外信托公司
W>-B [5O&[ approved pooled investment fund 核准汇集投资基金
4na8 approved provident fund scheme 认可公积金计划
% dttE)oH? approved provision 核准拨款
cxyM\@QB3 approved redeemable share 核准可赎回股份
Fx W&8 9G approved regional stock 认可地区性证券
B$a-og( approved retirement scheme 认可退休金计划
wWjG
JvJ approved subordinated loan 核准附属贷款
m7jA
,~O arbitrage 套戥；套汇；套利
ukAKFc^)k arbitrageur 套戥者；套汇者
@wN
G arbitrary amount 临时款项
(K{5f C arrangement 措施；安排；协定
vmZ"o9-{#X arrears 欠款
yfj(Q s arrears of pay 欠付薪酬
5<+K?uhm arrears of revenue 逾期未收税款；逾期未收的帐项
-j`LhS~| articles of association 组织章程；组织细则；组织章程细则
wN Wka7P* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
H Sz"
tN ascertainment of profit 确定利润
(?i[jO||B "Asia Clear" “亚洲结算系统”
( [E]_Q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A o/vp-e Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Z S|WnMH Asian Development Fund [ADF] 亚洲发展基金
M"Y0jQ( Asian dollar bond 亚洲美元债券
"lVqU Asian dollar market 亚洲美元市场
]\c,BWC@e Asian dollar rate 亚洲美元利率
\vbk#G
hH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
F:g= i}7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c:4P%({ asked price 沽盘；喊价；索价；卖方报价
_eQ- `? assessable income 应评税入息
E`;;&V q- assessable loss 应评税亏损
5J .0&Dda assessable profit 应评税利润
)e%}b -I'r assessable value 应评税值
!] koSw} assessed profit 估定利润
MQTd k*L_] assessed value 经评估价值
{7"0,2 Hb? assessment 评税；评定；估价；评税单
CboLH0Fa assessment number 评税编号；估价编号
)b4$A: assessment of additional tax 补加税评税
grom\ assessment of performance 业绩评估；实绩评价
:1wr VU-?h Assessor 评税主任
> s EjR! asset price bubbles 资产价格泡沫
ql{_%x? asset-backed securities 具资产保证的证券
L8$1K &! assets accretion 资产增值
\OwpD,' assets and liabilities 资产与负债
v/Pw9j!r;m assets betterment statement 资产递增表；资产改进表
+s[\g>i assets lending 实物放款；有抵押贷款
WI[:-c v assets of the company passing on the death 死者去世时转移的公司资产
FY'dJY3O assets pledged as security for liabilities 用作负债抵押的资产
$95~5]-nh assets portfolio 资产投资组合
blt'={Z?.x assets price 资产价格
MZ4c{@Tg assets quality 资产质素
.2:\:H~3 assets realization 资产变现
O1y|v[-BW assets refinancing arrangement 资产再集资安排
xTV{^=\rS assets securitization 资产证券化
]7YNI S assets situated outside Hong Kong 在香港以外地方的资产
*VeW?mY,P assets stripping 削减资产；拆卖资产
<=u m1P3X assets value 资产值
"MOpsb, assignee 承让人
eVz#7vqv assignment 转让；转让书；转让契
</ ~ 6f(mg assignment of interest 权益转让
c0- ;VZ' assignment of letters patent and trade mark 专利证书及商标转让
d IB }_L assignment of property 物业转让；物业转让书
gX @`X assignment right 转让权
MDa7 B +4 assignor 转让人
qYB~VE03 associate 有联系的人；有关连人士；相联者；合伙人；联系人
Nh!_l Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6z,Dyy]tl associate member 附属会员
7(k^a)~PL associated body corporate 相联法人团体
sfD5!Z9 #1 associated company 相联公司；联属公司
Kx`/\ u=/ associated corporation 相联法团
+Wn& ,?3^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Pcd *">v 公认会计师公会〔英国〕
0~WF{_0| Association of Futures Exchange Brokers 香港期货经纪协会
J5p8nmb Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&l2TeC@; association of underwriters 承保人组织
'?5j[:QY @ assumption of control 接管
-apXI. assurance 担保；保险；转易；转易书
tD=@ SX'Y assurance of interest 权益的转易
L=!of{4Z(} at 19XX price 按一九ＸＸ年价格计算
z%d#@w0X1 at a discount 按赔价计算；按贴水价格计算；打折扣
3z =^(Y at a premium 按溢价计算；按升水价格计算
v4vf }.L] at call 通知付款；按通知
p.JXS n at constant market price 按固定市价计算
Z=z %$l at constant price 按固定价格计算
u dk.zk at cost 按成本计算
:<S<f% at current market price 按当时市价计算；按现时市价计算
tNaL;0#Tx at current price 按当时价格计算；按现时价格计算
G-um`/ <% at factor cost 按要素成本计算；按生产要素成本计算
v syWm.E at money-of-the-day price 按付款当日价格计算
|F$Bv Cg at or better 按指定或较佳价位〔买卖指令〕
,_v|#g@{ at par 按面值计算；平价
n.6 T
OF at sight 见票即付
`FF8ie 8L at the close 按收市盘
D)b}f` at the opening 按开市盘
s' HD{W` attestation 见证；见证条款
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x0> at-the-money option 平价期权
; @mRo`D` attorney 受权人；受托代表人
Sr C a3PA attornment 新拥有人承认书
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@%P% attributable profit 可归属利润
(U1]:tZ<. attributable share value 可归属股份价值
*A}WP_ZQ Auckland Stock Exchange 奥克兰证券交易所
(GK pA}~R auction 拍卖
wEft4 o auctioneer 拍卖商
'o4p#`R:8 audit 审计；核数
: *i f Audit Commission 审计署
{<$b Aj Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
f'En#-?O 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〕
aE VsU|
audit review 帐目审查
<O~WB Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ww3wsy x audited account 审计帐目；经审计的帐目
^c}J,tZ] audited annual account 经审计的周年帐目
b 0<o audited balance sheet 经审计的资产负债表
U^lW@u?: auditor 核数师；核数主任；审计师
#$ thPZ auditor's certificate 核数师证明书；审计师证明书
+ =$ auditor's report 核数师报告；审计师报告
9i$NhfOe Aussie bond 澳元债券
<v
0*]NiX austerity budget 紧缩预算
L1m{]> {- Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
cD EJk?3+ Australia All Ordinaries Index 澳洲所有普通股票指数
%8.J =B Australian Dollar [AUD] 澳元
pV[ '' Australian Options Market 澳大利亚期权市场
f{#j6wZM Australian Securities Commission 澳洲证券事务监察委员会
Gc tsp2ndW Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|9K<-yD Australian Stock Exchange 澳大利亚证券交易所
vXj < Austrian Schilling [ATS] 奥地利先令
Q+q ,!w8 authentication 认证；鉴证
AI ijCL authority to purchase 委托购买证；委购书
m}j:nk authorization 认可；核准；授权；授权书
AasZuO_I authorization by direction 指示授权
`RRE(SiKU authorization by instruction 指令授权
R=j% S! authorization by warrant 令状授权
BHFY%6J! authorization of unit trust 单位信托的认可
f2I6!_C!+ authorized agent 指定代理人
my FAKRc authorized capital 法定资本
cQj-+Tmu authorized clerk 出市员
K{ fsn4rk authorized dealer 认可交易商
&K+0xnUH authorized financial institution 认可财务机构
RD,5AShP authorized fund 认可基金
|`d0^(X authorized fund house 获授权的基金公司；认可基金公司
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Io|TD5{~ authorized institution 认可机构
Q%S9fq,q authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
XL}"1lE authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*>8ce-PV authorized insurer 获授权保险人；获认可承保人
ZAKeEm2A authorized investment 特准投资项目
6=hk=2]f authorized person 获授权人
e 8\;t"D authorized representative 获授权代表
:nY 2O authorized share capital 法定股本
XMN:]!1J automated quotation system 自动报价系统
7 Cqcb>\X Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
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B'g+MU` 自动交易系统〔香港期货交易所有限公司〕
WCJxu}! automatic adjustment mechanism 自动调整机制
*LC+ PZV@ automatic adjustment system 自动调整系统
uGN ^!NG-0 Automatic Clearing House 自动票据交换所
XM1`x automatic exchange rates accumulation system 自动化汇率累集系统
qO1tj'U< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\00DqL(Oj` automatic teller machine [ATM] 自动柜员机
vxQ8t!-u autopay 自动转帐
6vKS".4C available assets 可用资产
t(!r8!c
u} available fiscal reserve 现存财政储备
K4Dp:2/K% available profit 可用利润
|]=2 }%1w Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Q _iO(qu
6 average 平均；平均数；海损
ti5HrKIw average basic salary 平均基本薪金
\G@wp5 average consumer expenditure 平均消费开支；一般消费开支
UO Ug 4 average cost 平均成本
K5t0L!6<+ average cost of land production 增辟土地平均成本
!5@_j,lW( average daily turnover 平均每日成交额
G_H ?f\/ average daily wage rate 平均每日工资率
Vh Gs/5 average expenditure pattern 平均开支模式
=DbY? Q<Q average growth rate 平均增长率
`/&SxQB< average net fixed assets 固定资产平均净值
Z;Rp+ X average of relatives 相对价格平均数
p v!oz2w1 average price 平均价格
[%A 4]QzWh average propensity to consume 平均消费倾向；一般消费倾向
?(6m VyIe average propensity to save 平均储蓄倾向；一般储蓄倾向
C#V ~Y average rate 平均率
5+Mdh` average revenue 平均收入；平均收益
tMx}* l|] average stock 平均库存；平均存货
y&[y=0! average yearly rent 平均年租
#L}+H!Myh avoidance of double taxation 避免双重课税
V
D?*h avoidance of tax 避税
