A:
o4\\q66K A share Ａ股；甲类股份
h b_"E, `F abatement of tax 减税；减扣免税额
Wv8?G~> ABN AMRO Bank N.V. 荷兰银行
KZ>cfv- &a above-the-line expenditure 线上项目支出；经常预算支出
u {o3 above-the-line receipt 线上项目收入；经常预算收入
RGf&KV/ ABSA Asia Limited 南非联合亚洲有限公司
RG0kOw0 absolute change 绝对数值变更
-LhO
</l absolute expenditure 实际开支
J<yt/V] absolute guideline figure 绝对准则数字
o7;lR? absolute interest 绝对权益
eD 4X :^@ absolute order of discharge 绝对破产解除令
Uyj6Ij_Pj) absolute profit margin 绝对利润幅度
58V`I5_ absolute value 实值；绝对值
<Y:{>= absolutely vested interest 绝对既得权益
Nu/wjx$b absorbed cost 已吸收成本；已分摊成本
e
^2n58 absorption 吸收；分摊；合并
+Hgil absorption rate 吸收率；摊配率；分摊率
f; w\k7 # ACB Finance Limited 亚洲商业财务有限公司
+DU^"q= acceptable form of reciprocity 合理的互惠条件
=;ClOy9 acceptable rate 适当利率；适当汇率
s'b 4M e acceptance agreement 承兑协议
UQ c!"D acceptance for honour 参加承兑
FC@h6 \+a acceptor 承兑人；接受人；受票人
? (0=+o(` acceptor for honour 参加承兑人
C.].HQ accident insurance 意外保险
k{d] Accident Insurance Association of Hong Kong 香港意外保险公会
N:x--,2 accident insurance scheme 意外保险计划
[MhKR }a accident year basis 意外年度基准
w;W # 'pE accommodation 通融；贷款
]l>LU2 sx accommodation bill 通融票据；空头票据
k<Qhw)M8 accommodation party 汇票代发人
{bHUZen
account balance 帐户余额；帐户结余
!K*(# [ account book 帐簿
,sI<AFI account collected in advance 预收款项
x{4{.s%+: account current book 往来帐簿
WX6}@mS. account of after-acquired property 事后取得的财产报告
%;_94!(hC account of defaulter 拖欠帐目
0$ JH5RC account payable 应付帐款
^F,sV* account payee only [A/C payee only] 只可转帐；存入收款人帐户
2. '` mGu account receivable 应收帐款
0xVw{k}1U account receivable report 应收帐款报表
V^Y'!w\LGI account statement 结单；帐单；会计财务报表
K*I!:1;3N account title 帐户名称；会计科目
/9ctmW1!< accountant's report 会计师报告
U}@xMt8@l Accountant's Report Rules 会计师报告规则
*IX<&u# accounting and auditing procedure 会计与审计程序；会计与核数程序
5.1z9 [z Accounting Arrangements 《会计安排》
<yl%q*gls accounting basis 会计基础
z _93j3 # accounting by Official Receiver 破产管理署署长呈交的帐目
O,6Wdw3+-3 Accounting Circular 《会计通告》
MH=7( 15R accounting class 会计类别
P q0 %oz accounting date 记帐日期；会计结算日期
. V4- accounting for money 款项核算
(Zg']) Accounting Officer 会计主任
50_[n$tqE accounting period 会计报告期；会计期
plL|Ubn accounting policy 会计政策；会计方针
J-#V_TzJ? accounting practice 会计惯例
"i#aII+T accounting principle 会计准则
% IHIXncv[ accounting record 会计记录
"!+g A& accounting report 会计报告
<Pzy '9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Lq|>n [KY Accounting Society of China 中国会计学会
J3 `0i@ accounting statement 会计报表
:of(wZa3Q accounting system 会计制度；会计系统
p8Z?R^$9H accounting transaction 会计事项；帐务交易
|Dt_lQp# accounting treatment 会计处理
sYjhQN=Y* accounting year 会计年度
jr,N+K(@T accretion 增值；添加
jc!m; U t accrual 应计项目；应累算数目
'2GnA ws^ accrual basis 应计制；权责发生制
nv0\On7wd accrual basis accounting 应计制会计；权责发生制会计
#u}%r{T accrue 应累算；应计
o^XDG^35 ` accrued benefit 应累算利益
SQ_Je+X accrued charges 应计费用
Q$uv
\h; accrued cumulative preference share dividend 应累算的累积优先股股息
fIl;qGz85 accrued expenses 应累算费用
WQ{[q" O accrued interest payable 应付利息；应计未付利息
` 78Bv>[A accrued interest receivable 应收利息；应计未收利息
z/ u^ accrued right 累算权益
8N%nG(
0 accruing profit 应累算的利润
| BbzRis accumulated fiscal reserve 累积财政储备
)adV`V%=> accumulated profit 累积利润；滚存溢利
`^52I kM) accumulated reserve 累积储备
AtewC
Yo accumulation of surplus income 累积收益盈余
Y {D%v acquired assets 既得资产
~w a6S? acquisition 收购；购置；取得
Q F)\\ D[ acquisition cost 购置成本
P #O2MiG acquisition expenses 购置费用
f(Y_< % acquisition of 100% interest 收购全部股权
/a'1 W/^2 acquisition of control 取得控制权
N0H=;CIQ acquisition of fixed assets 购置固定资产
M?!@L:b[ acquisition of shell “买壳”
^|H={pd'c0 acquisition price 收购价
#l ZK_N|1x act of God 天灾
w9{C"K?u= acting partner 执事合伙人
fqhL"Ah
active market 买卖活跃的市场；交投畅旺的市场；旺市
P 0e-v0 active partner 积极参与的合伙人
R*:>h8 active trading 交投活跃
[% C ,&h5 actual circulation 实际流通
s bj/d~$N actual cost 实际成本
SRwD `FF actual expenditure 实际开支；实际支出
#8|LPfA actual income 实际入息；实际收入；实际收益
i|J %jA actual market 现货市场
tLBtE!J$[ actual price 现货价；实际价格
=A.$~9P actual profit 实际利润
z%OKv[/ N actual quotation 实盘；实际价位；实际报价
@^xtxtjzux actual year basis 按实际年度计算
4);_f actuals 实货
PD)" od actuarial investigation 精算调查
^Jp,& actuarial principle 精算原则
$#q`Y+;L2 actuarial report 精算师报告
#L~i|(=U5 Actuarial Society of Hong Kong 香港精算学会
? 3=G'Ip5n actuarial valuation 精算师估值
%WgN+ A0 actuary 精算师
b~J)LXj]w ad referendum agreement 暂定协议；有待覆核的协定
&}r"Z?f) ad valorem duty 从价税；按值征税
fes s6=k ad valorem duty system 从价税制
@eJCr)#} ad valorem fee 从价费
N7?B"p / ad valorem tariff 从价关税
1Y|a:){G additional allowance 额外免税额
j-":>}oW2. additional amount for unexpired risk 未过期风险的额外款额
yd).}@ additional assessable profit 补加应评税利润
hW ~.F additional assessment 补加评税
8.i4QaU additional commitment 额外承担
uMJ \ additional commitment vote 额外承担拨款
/]_ t-> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<7M-?g:vj additional dependent parent allowance 供养父母额外免税额
y3zP`^
additional provision 额外拨款
xWxc1tT` additional stamp duty 附加印花税
HeO dCr-PN additional tax 补加税罚款；补加税款
D5TDg\E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
gcU*rm l adjudged bankrupt 被裁定破产
2yZr!Rb~* adjudicated bankrupt 裁定破产人
"f,{d}u adjudication fee 裁定费；评定印花税额手续费；评估契据费
lH}KFFbp adjudication of bankruptcy 裁定破产；宣告破产
$ KK~KEZ2 adjudication of insolvency 裁定无力偿还债务
)S
caT1I adjusted actual 经调整的实数；调整后的实数
d9K8[Q5^3 adjusted current assets 经调整的流动资产；调整后的流动资产
qhEv6Yxfw6 adjusted figure 经调整的数字；调整后的数额
FQ]/c#J adjusted liabilities 经调整的负债；调整后的负债
?13qDD: adjusted loss 经调整的亏损；调整后的亏损
fS kDD>& 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
>? , Zn adjusted profit 经调整的利润；调整后的利润
`POzwYh adjusted surplus 经调整的盈余额；调整后的盈余额
wI$ a1H adjusted value 经调整的价值；调整后的价值
{FNkPX adjustment 调整；修订；理算〔保险〕
`Mnu<)v adjustment centre 调剂中心
rm iOeS`: adjustment lag 调整过程的时间差距；调整时差
=~B"8@B adjustment mechanism 调整机制
CMX F[X)% adjustment of loss 亏损调整
K#0TD( " adjustment process 调整过程；调整程序
aQCu3T adjustment range 调整幅度
ieFl4hh[G administered exchange rate 受管制汇率
8]ZzO(=@{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
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}rB<c administration expenses 行政费用
0zaK&]oY0 administration fee 手续费；行政费
A&Y5z[p administration in bankruptcy 破产管理
T5(S 2^)o administration order 遗产管理令
iwotEl0*{ administrator 管理人；遗产管理人
,`@pi@<"# administrator of the estate 遗产管理人
'<R>cN" admission of debt 债项承认书
R4m {D admission of proof 接纳债权证明
5*AXL .2ih advance 放贷款项；垫付款项；预支款项；预付款项
n HseA advance account 暂支帐目；预付款帐户
i[v4[C=WB! advance compensation 预付补偿金
hF%M!otcJ- advance from shareholder 股东垫款
rtV`Q[E advance pending reimbursement 预支以待日后付还
KK){/I= z advanced economy 先进经济体系
Fx9-A8oIR advancement 预付；预付财产
E/P~HE{ advances warrant 垫款令
O>~,R I! advancing 贷出
<+`%=r)4 adverse balance 逆差
WsI`!ez;D adverse exchange 逆汇
!@xO]Jwv advertisement addressed to shareholders 在报章刊登的致股东通告
Vy\Vpp advice for collection 托收通知书
-V2\ s advice of drawing 提款通知书；汇票通知书
l<6u@,%s
advice of payment 付款通知
@(3F4Z.i%. Advisory Committee [Securities and Futures Commission]
>f(?Mxh2 谘询委员会〔证券及期货事务监察委员会〕
`o[l%I\Q Advisory Committee on Diversification 经济多元化谘询委员会
Dac)`/ affidavit 誓章；遗产申报誓章
{.p .? affidavit of no receipt 述明无收款的誓章
/jY
u-H+C affiliate 联号；联营公司；附属公司
i"^> sk affiliated company 附属公司；联号；联营公司
a.Ho>(V/4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^*K=wE}AG affordability 负担能力
r |Ui1 f5 African Development Bank [AfDB] 非洲开发银行
:xd ;=;q5 after-acquired property 事后取得的财产
. %RM8 after-hours dealing 市后交易
b)LT[ >f after-tax profit 税后盈利；税后利润；税后溢利
L:z0cvn" agency agreement 代理协议
d1b] +A G4 agency expenses 代理机构的开支
;c or\ R agency fee 代理费
dzf2`@8# Agency Law 《代理法》
|>.Q U3 agent 代理人；承销人
Cp8=8N(Xb agent of company 公司代理人
p0+^wXi) agent's fee 代理人费；经纪费
RB 5SK#z aggregate 总计；总数；总体数字
SmRlZ! %e aggregate amount 总款额；总额
XYEwn_Y aggregate assets and liabilities 总体资产与负债
* {g3ia aggregate at constant price 按固定价格计算的总体数字
,X4e?$7g aggregate demand 总需求
d2rs+- aggregate gross position 总持仓量
#36Q O aggregate limit 总限额
g^ AQBF aggregate of salaries tax 合计薪俸税
N[%u>! aggregate performance 总体表现；总体业绩
8v4}h9*F"7 aggregate supply 总体供应
S c)^k aggregate surplus 总盈余
_?{7%(C aggregate total 整体总额
JJ?{V: aggregate value 总值；合计价值
Ei;tfB aggregated basis 合计基准
Z_d"<k}I aggregated net chargeable income 合计应课税入息实额
"yWw3(V2> aggregation 合并计算；合计；总和
P RKZg]? aggregation of incomes of husband and wife 夫妇入息合并计算
o/5-T4 aggregation of property 财产的总和
ex3 Qbr agio 差价；贴水
*ByHTd 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》
*rxr:y#Ve Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5/meH[R\M 《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》
Ve,g9 I Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
! "<[& 《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》
L P<A q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_plK(g-1J% 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-d ntV= agreement for a settlement 授产协议
}z3 j7I agreement for assignment 转让协议
g'0CYY agreement for sale 售卖协议；买卖协议
^D yw(>9 agreement for sale and purchase 买卖协议
{ e|qQ4~h agreement for the payment of interest 支付利息协议
x#rgFY,TY agreement for the repayment of money 还款协议
dP5x]'"x agreement of reinsurance 再保险协议
@/2Kfr Agricultural Bank of China 中国农业银行
NvR{S /Z air passenger departure tax 飞机乘客离境税
(O.%Xbx3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&#r+a' airport tax 机场税
-yqsJGY alcohol duty 酒精税
>I5:@6
Z alienation 让与；让渡；转让
B9v>="F alimony 生活费；赡养费
-YRIe<}E - All Ordinaries Index [AOI] 所有普通股指数
F:{* 4b all risks 全险；综合险
HU3:6R& All Sales Record for Stock Market 《股票市场成交报告》
+7Ws`qh Ee Allied Capital Resources Limited 新联财务有限公司
5!-TLwl`j\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g:
i5%1 allocation letter 拨款信件
9}573M allocation of fund 分配款项；预留款项
n3^(y" q allocation of profit 利润分配；溢利分配
ho]:)!|VY allocation warrant 拨款令
ui 8 Q2{z allotment 分配；配股
D=tZ}_' {t allotment notice 股份配售通知；配股通知
&q uY^j allotment of shares 股份分配
4aW@c<- r? allowable 可获宽免；免税的
FpoH m%+ allowable business loss 可扣除的营业亏损
lqzt[z gN allowable expenses 可扣税的支出
60D3 6b( allowance 免税额；津贴；备抵；准备金
nJD GNm, allowance for debts 债项的免税额
Z\&f"z ?L allowance for depreciation by wear and tear 耗损折旧免税额
sD|l}f allowance for funeral expenses 殡殓费的免税额
4S_ -9&z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Z;0~f <e%
allowance for repairs and outgoings 修葺及支出方面的免税额
X{9^$/XsJ allowance to debtor 给债务人的津贴
q
z)2a2C alteration of capital 资本更改
a#oROb-*~ alternate trustee 候补受托人
#&3,T1i ` amalgamation 合并
r p N b. ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
.`or^`X3 ambit of charges 征税范围；收费范围
4{VO:(geZ amended valuation 经修订的估值
/y $Omc^ American Commodities Exchange 美国商品交易所
hor7~u+ American Express Bank Limited 美国运通银行
}Zhe%M=}G American Stock Exchange 美国证券交易所
bIQ,=EA1
amortization 摊销
x4_IUIgh amount due from banks 存放银行同业的款项
qJ ey&_ amount due from banks abroad 存放海外银行同业的款项
q"2QNF' amount due from holding companies 控股公司欠款
v.0qE}'
| amount due from local banks 存放本港银行同业的款项
MKK ^-T amount due to banks 银行同业的存款
((y|?Z$ amount due to banks abroad 海外银行同业的存款
kA :Y^2X' amount due to holding companies 控股公司存款
Fs+ tcr/\[ amount due to local banks 本港银行同业的存款
O
zAIz+` amount due to outport banks 外埠银行同业的存款
@W,jy$U amount for note issue 发行纸币的款额
)G[byBa amount of bond 担保契据的款额
% rBz A< amount of consideration 代价款额
1S{Biqi+ amount of contribution 供款数额
_e%D/ } amount of indebtedness 负债款额
w.qtSW6M+ amount of principal of the loan 贷款本金额
b)w cGBS amount of rates chargeable 应征差饷数额
2u{~3 5 amount of share capital 股本额
w)btv{* amount of sums assured 承保款额
n<?U6 ~F&~ amount of variation 变动幅度
qxL\G &~ amount of vote 拨款数额
7 qKz_O amount payable 应付款额
! _I1=yi amount receivable 应收款额
w5FIHYl6B Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I-#H+\S analysis 分析
7ZcF0h ancillary risk 附属风险
ycA<l" annual account 周年帐目；周年帐目报表；年度决算；年结
*$p*'vR annual accounting date 年结日期
h my%X`%j annual allowance 每年免税额；年积金；年度津贴；年津
r
)|3 MUj annual balance 年度余额
i~B? p [ annual disposable income 每年可动用收入
{UiSa'TR1b annual estimates 周年预算
r(,U{bU< annual fee 年费
HC`0Ni1 annual general meeting 周年大会
5Xy(za annual growth rate 年增率；每年增长率
> .:+|Br` annual long-term supplement 长期个案每年补助金
n@p]v* annual pensionable emolument 可供计算退休金的年薪
=SDex.ZK] annual report 年报
F72#vS
j Annual Report on the Consumer Price Index 《消费物价指数年报》
d^=BXC oC annual return 周年报表；周年申报表；每年报税表格
>w,L= z = Annual Return Rules 《周年报表规则》
>XN[KPTa annual review of consumer prices 每年消费物价回顾
C{)1#< ` annual roll-forward basis 逐年延展方式
C6+ 5G-Z annual salary 年薪
O\}C`CiC annual statement 年度报表；年度决算表
yD[d%w 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
Cq5.g kS< annuitant 年金受益人
_ H] \ annuity 年金
@T1G#[C~t annuity contract 年金合约
"Ih 3 annuity on human life 人寿年金
UpoSC antecedent debt 先前的债项
- @Ap;,= ante-dated cheque 倒填日期支票
GwWK'F'2 anticipated expenditure 预期开支
z/?* h anticipated net profit 预期纯利
B-I4(w($ anticipated revenue 预期收入
.)E#*kLWR anti-inflation measure 反通货膨胀措施
s 6Wp"V( anti-inflationary stance 反通货膨胀立场
BR|!ya+_2 apparent deficit 表面赤字
so))J`ca) apparent financial solvency 表面偿债能力
u=`H n-( apparent partner 表面合伙人
.1QGNW application for personal assessment 个人入息课税申请书
+LHU}'| application of fund 资金应用
*CN *G" application to release as liquidator and to destruct the books of accounts and documents
d3%qYL_+a 申请免除清盘人职务及毁灭帐簿与文件
@2(u=E: ^ appointed actuary 委任精算师
)"x6V ""Rb appointed auditor 委任核数师；委任审计师
c~|(j \FI appointed trustee 委任的受托人
8 t+eu O appointer 委任人
;`AB- apportioned pro rata 按比例分摊
U32$ 9" apportionment 分配；分摊
VZ]iep Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"&(/bdah?& apportionment formula 分摊方程式
H4M=&"ll} apportionment of estate duty 遗产税的分摊
Ae5A@4 appraisal 估价；评估
4KPn V+h"b appreciable growth 可观增长
O>`k@X@9/ appreciable impact 显着影响
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appreciable increase 可观增长
4:MvC^X~z appreciation 增值；升值
Jb ,54uN appreciation against other currencies 相对其他货币升值
dJuy Jl$* appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*tjaac;z<J appreciation tax 增值税
@ f[- appropriation 拨款；拨用；拨付
'1u?-2 appropriation account 拨款帐目
i?L=8+ 9f Appropriation Bill 拨款法案
,%!m%+K9a appropriation-in-aid system 补助拨款办法
VH7t^ fb approved assets 核准资产
N2:Hdu : approved basket stock 认可一篮子证券
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approved budget 核准预算
T!/ o^0w approved charitable donation 认可慈善捐款
xd?=#d approved charitable institution 认可慈善机构
NKY|Z\ approved currency 核准货币；认可货币
n6O z[7M approved estimates 核准预算
B >{%$@4 approved estimates of expenditure 核准开支预算
(l 5p_x approved overseas insurer 核准海外保险人
Q0A4} approved overseas trust company 核准海外信托公司
SQMl5d1d: approved pooled investment fund 核准汇集投资基金
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approved provident fund scheme 认可公积金计划
bPs voG approved provision 核准拨款
zAB = >v approved redeemable share 核准可赎回股份
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approved regional stock 认可地区性证券
4Kqo>|C approved retirement scheme 认可退休金计划
9q X$ approved subordinated loan 核准附属贷款
Y S3~sA arbitrage 套戥；套汇；套利
WZa6*pF arbitrageur 套戥者；套汇者
-TD\?Q arbitrary amount 临时款项
]*dYX=6 arrangement 措施；安排；协定
s|IBX0^@ arrears 欠款
&M- vKc"d arrears of pay 欠付薪酬
sRB=<E*_ arrears of revenue 逾期未收税款；逾期未收的帐项
|v+z*}fKw articles of association 组织章程；组织细则；组织章程细则
9J:|"@)N Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
l|q-kRRjn ascertainment of profit 确定利润
d` GN!^ "Asia Clear" “亚洲结算系统”
%/dOV[/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
t
7Y*/v&P( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
m .++nF Asian Development Fund [ADF] 亚洲发展基金
? NBae\6r Asian dollar bond 亚洲美元债券
$f@YQN= Asian dollar market 亚洲美元市场
|s3;`Nxu 7 Asian dollar rate 亚洲美元利率
2poo@]M/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}u#3 hYa Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Kebr>t8^ asked price 沽盘；喊价；索价；卖方报价
hp f0fU assessable income 应评税入息
loA/d assessable loss 应评税亏损
<NZPLo F assessable profit 应评税利润
#7;?Ls assessable value 应评税值
cvcZ\y assessed profit 估定利润
&mX_\w /% assessed value 经评估价值
8K4^05*S assessment 评税；评定；估价；评税单
*+v*VH assessment number 评税编号；估价编号
&JX<)JEB=< assessment of additional tax 补加税评税
lIyMNw assessment of performance 业绩评估；实绩评价
9L$OSy| Assessor 评税主任
-!!]1\S*Y asset price bubbles 资产价格泡沫
[4?r0vO asset-backed securities 具资产保证的证券
l/3=o}8q assets accretion 资产增值
DE.].FD' assets and liabilities 资产与负债
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assets betterment statement 资产递增表；资产改进表
3$hIc) assets lending 实物放款；有抵押贷款
s.4+5rE assets of the company passing on the death 死者去世时转移的公司资产
E6 oC^,ZRy assets pledged as security for liabilities 用作负债抵押的资产
`E|i8M3g assets portfolio 资产投资组合
4eWv ). assets price 资产价格
cr;:5D%_ assets quality 资产质素
K yx9_2 assets realization 资产变现
fXWy9 #M assets refinancing arrangement 资产再集资安排
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mV_1 assets securitization 资产证券化
k'r} @-X assets situated outside Hong Kong 在香港以外地方的资产
yeyDB>#Va. assets stripping 削减资产；拆卖资产
=%8 yEb*5# assets value 资产值
[~Ky{:@)[ assignee 承让人
s[GHDQ;! assignment 转让；转让书；转让契
ZtZ3I?%U3 assignment of interest 权益转让
1IoW}yT assignment of letters patent and trade mark 专利证书及商标转让
_1[Wv? assignment of property 物业转让；物业转让书
.B~}hjOZK assignment right 转让权
B*_K}5UO assignor 转让人
'goKYl#1Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
*=i&n> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<ll?rPio" associate member 附属会员
Muwlehu q associated body corporate 相联法人团体
C u` associated company 相联公司；联属公司
![Qi+xyc associated corporation 相联法团
TG;[,oa Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q
z(n41@` 公认会计师公会〔英国〕
J2}poNmm Association of Futures Exchange Brokers 香港期货经纪协会
^EiU> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
U!uPf:p2 association of underwriters 承保人组织
j-d&4,a:c assumption of control 接管
\^6 [^\@[ assurance 担保；保险；转易；转易书
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!~e. assurance of interest 权益的转易
Hc\C0V< at 19XX price 按一九ＸＸ年价格计算
UYxn? W.g at a discount 按赔价计算；按贴水价格计算；打折扣
SY|K9$M^ at a premium 按溢价计算；按升水价格计算
z&Q fZs at call 通知付款；按通知
o/3.U=px~ at constant market price 按固定市价计算
Sm<*TH!\n_ at constant price 按固定价格计算
~AjPa}@ f at cost 按成本计算
]AQ}_dRi= at current market price 按当时市价计算；按现时市价计算
frUs'j/bZ at current price 按当时价格计算；按现时价格计算
c\n_[r at factor cost 按要素成本计算；按生产要素成本计算
x^@oY5}cr at money-of-the-day price 按付款当日价格计算
N!c FUZ5] at or better 按指定或较佳价位〔买卖指令〕
/a*){JQ5 j at par 按面值计算；平价
F. U@8l r at sight 见票即付
Gtaa ^mnxD at the close 按收市盘
j4, y+ 9U at the opening 按开市盘
H.ZF~Yu w attestation 见证；见证条款
G_?U?:!AC at-the-money option 平价期权
0GxJja attorney 受权人；受托代表人
;N#}3lpLqg attornment 新拥有人承认书
\d JhDR attributable profit 可归属利润
T; tY7;< attributable share value 可归属股份价值
N& Auckland Stock Exchange 奥克兰证券交易所
7;|"1H:cmw auction 拍卖
k eC'/\e auctioneer 拍卖商
YzjRD: audit 审计；核数
c #TY3Z | Audit Commission 审计署
PS" rXaY Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
|kK5:\H 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〕
mt+i0PIfj audit review 帐目审查
e_e\Ie/pDc Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
.;g kV-] audited account 审计帐目；经审计的帐目
{ol7*% u audited annual account 经审计的周年帐目
Uj;JN}k audited balance sheet 经审计的资产负债表
>%;i@" auditor 核数师；核数主任；审计师
A:ts_* auditor's certificate 核数师证明书；审计师证明书
=s!0EwDH3 auditor's report 核数师报告；审计师报告
C jf <,x$ Aussie bond 澳元债券
6HZtdRQF austerity budget 紧缩预算
FB wG3x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
q;bw }4 Australia All Ordinaries Index 澳洲所有普通股票指数
Ea
S[W?u} Australian Dollar [AUD] 澳元
2!0tD+B
Australian Options Market 澳大利亚期权市场
8!|vp7/ Australian Securities Commission 澳洲证券事务监察委员会
C W#:' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Y Iwa = ^ Australian Stock Exchange 澳大利亚证券交易所
0?$| F0U"J Austrian Schilling [ATS] 奥地利先令
r'Wf4p^Xd authentication 认证；鉴证
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8~ authority to purchase 委托购买证；委购书
P!Fy kg authorization 认可；核准；授权；授权书
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authorization by direction 指示授权
Pw<' rN8'' authorization by instruction 指令授权
l v=q( & authorization by warrant 令状授权
b5H}0< authorization of unit trust 单位信托的认可
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k^J authorized agent 指定代理人
7YD+zd: authorized capital 法定资本
%W9R08` authorized clerk 出市员
3v \P6 authorized dealer 认可交易商
%JrZMs> authorized financial institution 认可财务机构
gdeM,A| authorized fund 认可基金
D& F{0 authorized fund house 获授权的基金公司；认可基金公司
[hSJ)IZh authorized institution 认可机构
+# 'w}
P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d)1gpRp authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
W]/J]O6 authorized insurer 获授权保险人；获认可承保人
;*Vnwt A authorized investment 特准投资项目
qdI%v#'M authorized person 获授权人
/ V 09Na,N authorized representative 获授权代表
&u[{V R: authorized share capital 法定股本
;Tnid7:S automated quotation system 自动报价系统
`$Rgn3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Hghd Ts 自动交易系统〔香港期货交易所有限公司〕
Y
f!O o automatic adjustment mechanism 自动调整机制
^P@:CBO automatic adjustment system 自动调整系统
LUD . Automatic Clearing House 自动票据交换所
qr4 lr!#t automatic exchange rates accumulation system 自动化汇率累集系统
"\EX)u9ze Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Xi%Og\vm5 automatic teller machine [ATM] 自动柜员机
i*/i"W< autopay 自动转帐
2c] "*Pb available assets 可用资产
Ez~5ax7x available fiscal reserve 现存财政储备
[-*&ZYp available profit 可用利润
+ZNOvc sV Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\1G '{# Q average 平均；平均数；海损
u ,3B[ average basic salary 平均基本薪金
W9] z]6 average consumer expenditure 平均消费开支；一般消费开支
BeLD`4K average cost 平均成本
#dae^UjM average cost of land production 增辟土地平均成本
0#OyT'~V% average daily turnover 平均每日成交额
<~5O-.G] average daily wage rate 平均每日工资率
F:q4cfL6 average expenditure pattern 平均开支模式
NH|I >vyN average growth rate 平均增长率
_ cQ
'3@ average net fixed assets 固定资产平均净值
is8i_FoD,n average of relatives 相对价格平均数
vcdVck@ average price 平均价格
" Bx@( average propensity to consume 平均消费倾向；一般消费倾向
9{OO'at? average propensity to save 平均储蓄倾向；一般储蓄倾向
6Yn>9llo}= average rate 平均率
=(
|%%,3 average revenue 平均收入；平均收益
}qso} WI average stock 平均库存；平均存货
PolJo?HZ average yearly rent 平均年租
{EvT7W avoidance of double taxation 避免双重课税
Cg] |x+ avoidance of tax 避税
