A:
8*VQw?{Uee A share Ａ股；甲类股份
44^jE{,9 abatement of tax 减税；减扣免税额
(S=CxK ABN AMRO Bank N.V. 荷兰银行
n%vmo
f above-the-line expenditure 线上项目支出；经常预算支出
j6*e^
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&u2m6 r>W ABSA Asia Limited 南非联合亚洲有限公司
]REF1<)4z absolute change 绝对数值变更
Aba%QQQ absolute expenditure 实际开支
: 9>U+)% absolute guideline figure 绝对准则数字
!a%_A^t7 absolute interest 绝对权益
ZS&+<kGD absolute order of discharge 绝对破产解除令
K[V#Pj9 absolute profit margin 绝对利润幅度
j->5%y absolute value 实值；绝对值
*L<<S=g$2 absolutely vested interest 绝对既得权益
j3?@p5E( absorbed cost 已吸收成本；已分摊成本
k1D|Cpnp absorption 吸收；分摊；合并
1NN#-U absorption rate 吸收率；摊配率；分摊率
dHn,;Vv^6 ACB Finance Limited 亚洲商业财务有限公司
y?*Y=," acceptable form of reciprocity 合理的互惠条件
r/+~4W5
acceptable rate 适当利率；适当汇率
"GxQ9=Z acceptance agreement 承兑协议
a8y*Jz-E acceptance for honour 参加承兑
`Z@qWB< acceptor 承兑人；接受人；受票人
6099w0fR` acceptor for honour 参加承兑人
<5|:QLqy accident insurance 意外保险
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Accident Insurance Association of Hong Kong 香港意外保险公会
[G W;RjPE accident insurance scheme 意外保险计划
SmP&wNHQ f accident year basis 意外年度基准
0n?^I>j accommodation 通融；贷款
] PH'G>x accommodation bill 通融票据；空头票据
DL '{
rK accommodation party 汇票代发人
Uo:=-NNI account balance 帐户余额；帐户结余
?j8_ j account book 帐簿
#.@D}7y5 account collected in advance 预收款项
{%Q+Pzl. account current book 往来帐簿
FCt %of# account of after-acquired property 事后取得的财产报告
VF:<q account of defaulter 拖欠帐目
W_]onq 6 account payable 应付帐款
OJ#
d account payee only [A/C payee only] 只可转帐；存入收款人帐户
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a 8'MK account receivable 应收帐款
b5%T)hn= account receivable report 应收帐款报表
$r (9'm}W account statement 结单；帐单；会计财务报表
#t&L}=G{% account title 帐户名称；会计科目
]n4G]ybK% accountant's report 会计师报告
*b(nX,e Accountant's Report Rules 会计师报告规则
j@jUuYuDgl accounting and auditing procedure 会计与审计程序；会计与核数程序
cs Gd}2VE Accounting Arrangements 《会计安排》
gCI{g. [I! accounting basis 会计基础
tNDv[IF accounting by Official Receiver 破产管理署署长呈交的帐目
H' )8p;~{} Accounting Circular 《会计通告》
vq5o?$ :- accounting class 会计类别
gp] T.ol accounting date 记帐日期；会计结算日期
{= T9_c accounting for money 款项核算
U j)`(}r Accounting Officer 会计主任
-=4:qQE w accounting period 会计报告期；会计期
=D^R,Q accounting policy 会计政策；会计方针
pb|,rLNZ accounting practice 会计惯例
ZcrFzi accounting principle 会计准则
EpH\;25u accounting record 会计记录
N?mQ50o~C accounting report 会计报告
`z6I][Uf Accounting Services Branch [Treasury] 会计事务部〔库务署〕
.vtV2lq Accounting Society of China 中国会计学会
p']oy;t accounting statement 会计报表
*skm Tioj& accounting system 会计制度；会计系统
0{.[#!CSk accounting transaction 会计事项；帐务交易
D ~t accounting treatment 会计处理
!s[[X5 accounting year 会计年度
-h,?_d> accretion 增值；添加
X32{y973hT accrual 应计项目；应累算数目
ee
.,D accrual basis 应计制；权责发生制
mW 'sdb accrual basis accounting 应计制会计；权责发生制会计
y3@5~ 4+ accrue 应累算；应计
q3/ 0xN+? accrued benefit 应累算利益
; ^ |:*
accrued charges 应计费用
:$& v4IW accrued cumulative preference share dividend 应累算的累积优先股股息
H ie accrued expenses 应累算费用
l
!:kwF accrued interest payable 应付利息；应计未付利息
Ws:MbZyr accrued interest receivable 应收利息；应计未收利息
5/m}v'S% accrued right 累算权益
cPPTGpqw accruing profit 应累算的利润
9%^O-8! accumulated fiscal reserve 累积财政储备
cP >[H:\Xc accumulated profit 累积利润；滚存溢利
k[5:]5lp+ accumulated reserve 累积储备
o%[swoM@ accumulation of surplus income 累积收益盈余
^_G@a, acquired assets 既得资产
&[y+WrGG acquisition 收购；购置；取得
\MB$ Cwc acquisition cost 购置成本
T 8 >aU acquisition expenses 购置费用
t`E e/L% acquisition of 100% interest 收购全部股权
v8
pOA<s acquisition of control 取得控制权
Eanwk` Rx acquisition of fixed assets 购置固定资产
K5}0!_)G acquisition of shell “买壳”
O{ |Ug~ acquisition price 收购价
?CE&F<?#@ act of God 天灾
-s9()K(vZG acting partner 执事合伙人
Jqz K5)
active market 买卖活跃的市场；交投畅旺的市场；旺市
t-)d*|2n}o active partner 积极参与的合伙人
sff4N>XAl< active trading 交投活跃
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v$"B-j actual circulation 实际流通
E$USam actual cost 实际成本
80 ck h actual expenditure 实际开支；实际支出
V3q [ $~9 actual income 实际入息；实际收入；实际收益
a S , actual market 现货市场
}mOo= )C! actual price 现货价；实际价格
< ,,X\>B actual profit 实际利润
. pyNET actual quotation 实盘；实际价位；实际报价
EjP9/V G@= actual year basis 按实际年度计算
Yp EH(tq actuals 实货
{fS~G2@1 actuarial investigation 精算调查
K#xL- actuarial principle 精算原则
8\Hz FB actuarial report 精算师报告
arN=OB Actuarial Society of Hong Kong 香港精算学会
w[OUGn' actuarial valuation 精算师估值
puox^ actuary 精算师
jR>`X z ad referendum agreement 暂定协议；有待覆核的协定
1G )I|v9R ad valorem duty 从价税；按值征税
5K w?# ad valorem duty system 从价税制
PP8627uP ad valorem fee 从价费
kbZpi`w ad valorem tariff 从价关税
hRZYvZ3 additional allowance 额外免税额
$+$4W\-=X additional amount for unexpired risk 未过期风险的额外款额
aATNeAR additional assessable profit 补加应评税利润
F(|XJN additional assessment 补加评税
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7nK+N additional commitment 额外承担
kO4'|<
additional commitment vote 额外承担拨款
w>\_d additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
q1Mt5O} additional dependent parent allowance 供养父母额外免税额
1@n'6!]6O additional provision 额外拨款
Sg*+ ! additional stamp duty 附加印花税
V&7NN= additional tax 补加税罚款；补加税款
a9NIK/9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F ESl#.} adjudged bankrupt 被裁定破产
% _nmv adjudicated bankrupt 裁定破产人
zxkO&DGRbN adjudication fee 裁定费；评定印花税额手续费；评估契据费
Yz#E0aTTA adjudication of bankruptcy 裁定破产；宣告破产
3Uej]}c adjudication of insolvency 裁定无力偿还债务
'3?-o|v@D adjusted actual 经调整的实数；调整后的实数
v[V7$.%5Q adjusted current assets 经调整的流动资产；调整后的流动资产
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Gs6az adjusted figure 经调整的数字；调整后的数额
n;wViw adjusted liabilities 经调整的负债；调整后的负债
i6<uj adjusted loss 经调整的亏损；调整后的亏损
8Oz9 Uc G 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
Xyjd7 " adjusted profit 经调整的利润；调整后的利润
(__$YQ - adjusted surplus 经调整的盈余额；调整后的盈余额
pog adjusted value 经调整的价值；调整后的价值
aJ}hlM > adjustment 调整；修订；理算〔保险〕
FmSE ]et adjustment centre 调剂中心
\>|| adjustment lag 调整过程的时间差距；调整时差
&4ndi=.#rg adjustment mechanism 调整机制
@saK:z adjustment of loss 亏损调整
#}l$<7Z U adjustment process 调整过程；调整程序
gegM&X o adjustment range 调整幅度
_0UE*l$t administered exchange rate 受管制汇率
o`G6! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
cbl>:ev1h administration expenses 行政费用
%7 QS BL administration fee 手续费；行政费
QAAuFZs administration in bankruptcy 破产管理
En)Ptz#0 administration order 遗产管理令
g#`}HuPoE administrator 管理人；遗产管理人
_]-8gr-T administrator of the estate 遗产管理人
g)=$zXWhP admission of debt 债项承认书
i[I&m]N admission of proof 接纳债权证明
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^1( advance 放贷款项；垫付款项；预支款项；预付款项
',/# | advance account 暂支帐目；预付款帐户
maeQ'Sv_& advance compensation 预付补偿金
Y=?{TX=6<[ advance from shareholder 股东垫款
c91^7@Xv advance pending reimbursement 预支以待日后付还
| P`b"x advanced economy 先进经济体系
JY@bD: advancement 预付；预付财产
&xA>(|a\&- advances warrant 垫款令
KDP"z advancing 贷出
TQb@szp:| adverse balance 逆差
) _\ ;l%& adverse exchange 逆汇
)Ly ~\* advertisement addressed to shareholders 在报章刊登的致股东通告
-v-kFzu advice for collection 托收通知书
w]nt_xj advice of drawing 提款通知书；汇票通知书
}a#T\6rY advice of payment 付款通知
%|ClYr Advisory Committee [Securities and Futures Commission]
_`gkYu3R+ 谘询委员会〔证券及期货事务监察委员会〕
TspX7<6r Advisory Committee on Diversification 经济多元化谘询委员会
-2!S>P Zs affidavit 誓章；遗产申报誓章
*JfGGI_E affidavit of no receipt 述明无收款的誓章
$gN\%X/n"1 affiliate 联号；联营公司；附属公司
?3a= u< affiliated company 附属公司；联号；联营公司
Wp+lI1 t affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zyO=x 4U8 affordability 负担能力
EZ:?
(|h African Development Bank [AfDB] 非洲开发银行
Y652&{>q
after-acquired property 事后取得的财产
[PB73q 8 after-hours dealing 市后交易
cJbv,RV< after-tax profit 税后盈利；税后利润；税后溢利
L)&^Pu agency agreement 代理协议
ij#v_~g3 agency expenses 代理机构的开支
60] VOQku agency fee 代理费
Lq
; ~ 6 Agency Law 《代理法》
4`mf^K f agent 代理人；承销人
4w'&:k47 agent of company 公司代理人
6 rj i Z% agent's fee 代理人费；经纪费
oV;sd5'LG aggregate 总计；总数；总体数字
mtkZF{3Jx aggregate amount 总款额；总额
.ahY 1CO aggregate assets and liabilities 总体资产与负债
a'/C)fplL aggregate at constant price 按固定价格计算的总体数字
n#Dy
YVb aggregate demand 总需求
GD)paTwO< aggregate gross position 总持仓量
B9y5NX aggregate limit 总限额
Mpyza%zj aggregate of salaries tax 合计薪俸税
jA;b2A]G aggregate performance 总体表现；总体业绩
YgjW%q aggregate supply 总体供应
aMGh$\Pg aggregate surplus 总盈余
0^Vw^]w aggregate total 整体总额
SP<Sv8Okj aggregate value 总值；合计价值
m1j Eky( aggregated basis 合计基准
u {&=$[; aggregated net chargeable income 合计应课税入息实额
lhJY]tQt/ aggregation 合并计算；合计；总和
@%2crJnkS aggregation of incomes of husband and wife 夫妇入息合并计算
)m3emMO 2 aggregation of property 财产的总和
WRku Pj2 agio 差价；贴水
,mvFeo;@f Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
-zMvpe-am& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
6Iv};f"Y 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
VyN F)$'T Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^ H2TSaJ; 《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》
t Dah@_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
S
LeA,T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
dc 4XX5Z agreement for a settlement 授产协议
K$ D+TI) agreement for assignment 转让协议
^ Ss << agreement for sale 售卖协议；买卖协议
.#Z'CZO| agreement for sale and purchase 买卖协议
T"3LO[j+ agreement for the payment of interest 支付利息协议
i
< gt`UCO agreement for the repayment of money 还款协议
/O$~)2^h agreement of reinsurance 再保险协议
*oIIcE4g7 Agricultural Bank of China 中国农业银行
)'g4Ty air passenger departure tax 飞机乘客离境税
eYoc(bG(+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
".Q]FE@> airport tax 机场税
5uSg]2 : alcohol duty 酒精税
7Dl^5q.| alienation 让与；让渡；转让
7b-[# g alimony 生活费；赡养费
.Jg<H %%f All Ordinaries Index [AOI] 所有普通股指数
u81F^72U all risks 全险；综合险
8KigGhY'ms All Sales Record for Stock Market 《股票市场成交报告》
Lw^%<.DM+t Allied Capital Resources Limited 新联财务有限公司
S/y(1.wh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
v,N!cp1 allocation letter 拨款信件
i@WO>+iB allocation of fund 分配款项；预留款项
xJ:Am>%\^ allocation of profit 利润分配；溢利分配
w""u] b%:r allocation warrant 拨款令
:4X,5X7tW= allotment 分配；配股
&1=,?s]& allotment notice 股份配售通知；配股通知
]5`A8-Q@ allotment of shares 股份分配
hHcevSr allowable 可获宽免；免税的
rk ,64( allowable business loss 可扣除的营业亏损
2++$ Ql/ allowable expenses 可扣税的支出
F$JA
IL{W allowance 免税额；津贴；备抵；准备金
<b\.d^ =B allowance for debts 债项的免税额
hZUS#75M5 allowance for depreciation by wear and tear 耗损折旧免税额
L:lnm9< allowance for funeral expenses 殡殓费的免税额
#q0xlF@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ebi~gGo allowance for repairs and outgoings 修葺及支出方面的免税额
i
^N }avO allowance to debtor 给债务人的津贴
WRAv>s9 alteration of capital 资本更改
r[kH VT8 alternate trustee 候补受托人
Ud>hDOJ3 amalgamation 合并
e 1bV& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c(?O E'
"Z ambit of charges 征税范围；收费范围
2e ~RM2PQ amended valuation 经修订的估值
SFs T^f< American Commodities Exchange 美国商品交易所
WYCDEoqU2 American Express Bank Limited 美国运通银行
/n,a0U/ American Stock Exchange 美国证券交易所
#vBSg amortization 摊销
X88I|Z'HIh amount due from banks 存放银行同业的款项
pAN$c " amount due from banks abroad 存放海外银行同业的款项
Mwj7*pxUh amount due from holding companies 控股公司欠款
|? '
gT" # amount due from local banks 存放本港银行同业的款项
_A ]~`/0;` amount due to banks 银行同业的存款
Dn~t _ n amount due to banks abroad 海外银行同业的存款
T[0CD'|E amount due to holding companies 控股公司存款
hE2{m{^A amount due to local banks 本港银行同业的存款
)In;nc amount due to outport banks 外埠银行同业的存款
9@Z++J.^y amount for note issue 发行纸币的款额
j=>WWlZ amount of bond 担保契据的款额
W"xRf0\V amount of consideration 代价款额
6ESS>I"su amount of contribution 供款数额
%-!:$ 1; amount of indebtedness 负债款额
F2 0%r 0 amount of principal of the loan 贷款本金额
E/ku VZX amount of rates chargeable 应征差饷数额
tE=$# amount of share capital 股本额
1BzU-Ma amount of sums assured 承保款额
.N#grk)C amount of variation 变动幅度
% = v<3 amount of vote 拨款数额
<@@@Pl!~ amount payable 应付款额
ju"j?2+F amount receivable 应收款额
,(#n8|q4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
AlgVsE%Va analysis 分析
KiNluGNt ancillary risk 附属风险
jLul:*
L annual account 周年帐目；周年帐目报表；年度决算；年结
"r{
^Y?? annual accounting date 年结日期
< *{(> annual allowance 每年免税额；年积金；年度津贴；年津
@|~D?&<\ annual balance 年度余额
dFpP_U annual disposable income 每年可动用收入
cX Ob= annual estimates 周年预算
N sSl|m annual fee 年费
nQ'AB~ Do annual general meeting 周年大会
n 8e}8.Bu annual growth rate 年增率；每年增长率
E mcwX4| annual long-term supplement 长期个案每年补助金
t4iV[xl3F annual pensionable emolument 可供计算退休金的年薪
,rQPs annual report 年报
v[?eL0Z Annual Report on the Consumer Price Index 《消费物价指数年报》
cF G%Ew@ annual return 周年报表；周年申报表；每年报税表格
z* :.maq Annual Return Rules 《周年报表规则》
}KrZ6cG9# annual review of consumer prices 每年消费物价回顾
]p~,C*UH0 annual roll-forward basis 逐年延展方式
v*e=oyx[ annual salary 年薪
\RTX fe-` annual statement 年度报表；年度决算表
Yr+ghl/ V Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
ch}( v'xv( annuitant 年金受益人
TWQ{,
B annuity 年金
K fNR)
annuity contract 年金合约
P1QGfp0-J annuity on human life 人寿年金
noNL.%I antecedent debt 先前的债项
JSiLG0 ante-dated cheque 倒填日期支票
C[(Exe anticipated expenditure 预期开支
)8Sm}aC anticipated net profit 预期纯利
P!2[#TL0 anticipated revenue 预期收入
X?.LA7 )CK anti-inflation measure 反通货膨胀措施
C0 Ti9 anti-inflationary stance 反通货膨胀立场
%(wa~:m+S- apparent deficit 表面赤字
! .k apparent financial solvency 表面偿债能力
v~>4c<eG
apparent partner 表面合伙人
X*C4N F0 application for personal assessment 个人入息课税申请书
3& JsYQu application of fund 资金应用
l4Y}<j\; application to release as liquidator and to destruct the books of accounts and documents
1Q$Z'E}SK@ 申请免除清盘人职务及毁灭帐簿与文件
)Ikx0vDFQ appointed actuary 委任精算师
Ow]c,F}^ appointed auditor 委任核数师；委任审计师
[ &FWR appointed trustee 委任的受托人
|+i?FY A\ appointer 委任人
enT.9|vm/ apportioned pro rata 按比例分摊
Y 1vSwS%{T apportionment 分配；分摊
F/w!4,'<?5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~3 z 10IG apportionment formula 分摊方程式
yN~: 3 apportionment of estate duty 遗产税的分摊
kST appraisal 估价；评估
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8 appreciable growth 可观增长
TNV# appreciable impact 显着影响
}3! .e appreciable increase 可观增长
l4d2 i;4BK appreciation 增值；升值
n2H2 G_-L[ appreciation against other currencies 相对其他货币升值
1]v.Qu< appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%+9Mr ami appreciation tax 增值税
x_ \e&"x appropriation 拨款；拨用；拨付
l$Y7CIH appropriation account 拨款帐目
B9^@] Appropriation Bill 拨款法案
<H~ (iQ appropriation-in-aid system 补助拨款办法
d&0^AvM@ approved assets 核准资产
@4b"0ne}h approved basket stock 认可一篮子证券
/5_!Y >W approved budget 核准预算
i5*sG^<$H approved charitable donation 认可慈善捐款
-U=bC approved charitable institution 认可慈善机构
4jrY3gyBX approved currency 核准货币；认可货币
X(#G6KeZFZ approved estimates 核准预算
O.*, e approved estimates of expenditure 核准开支预算
8\t ~ *@" approved overseas insurer 核准海外保险人
OY6l t.t approved overseas trust company 核准海外信托公司
u*&wMR>Crf approved pooled investment fund 核准汇集投资基金
[N925?--S approved provident fund scheme 认可公积金计划
nlK"2/W approved provision 核准拨款
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"<}C approved redeemable share 核准可赎回股份
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approved regional stock 认可地区性证券
g(MeCoCc approved retirement scheme 认可退休金计划
H5=-b@( approved subordinated loan 核准附属贷款
5o2;26 c arbitrage 套戥；套汇；套利
\?)<==^ arbitrageur 套戥者；套汇者
}dE0WJcO arbitrary amount 临时款项
&}%3yrU arrangement 措施；安排；协定
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S>"yAoe arrears 欠款
\=4[v-3 H arrears of pay 欠付薪酬
h4S,(*V$! arrears of revenue 逾期未收税款；逾期未收的帐项
4RNB\D articles of association 组织章程；组织细则；组织章程细则
i}+K;,Da:8 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
{v56 k8uZ ascertainment of profit 确定利润
!5Kv9P79 "Asia Clear" “亚洲结算系统”
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M8; CN Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*9((b;Ju Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B9n$8QS Asian Development Fund [ADF] 亚洲发展基金
7\K=8G Asian dollar bond 亚洲美元债券
aDTNr/I Asian dollar market 亚洲美元市场
<`b)56v:+ Asian dollar rate 亚洲美元利率
\:\rkc9LI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Y_ )!U`>N? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
z'MOuz~Y asked price 沽盘；喊价；索价；卖方报价
`$7j:<c= assessable income 应评税入息
sC48o'8( assessable loss 应评税亏损
TB4 |dj-% assessable profit 应评税利润
HkD6aJ:kA! assessable value 应评税值
Y dmYE $ assessed profit 估定利润
,D3?N2mB assessed value 经评估价值
3Qf j=;
4 assessment 评税；评定；估价；评税单
G0|j 3y9$ assessment number 评税编号；估价编号
_JiB=<Fkr assessment of additional tax 补加税评税
hkee,PiiP assessment of performance 业绩评估；实绩评价
`[w:l[i Assessor 评税主任
nWfOiw-t asset price bubbles 资产价格泡沫
vZmM=hW ~ asset-backed securities 具资产保证的证券
Z~ VOO7|m assets accretion 资产增值
Lk6UT)C assets and liabilities 资产与负债
tpO%)* assets betterment statement 资产递增表；资产改进表
DDyeN uK assets lending 实物放款；有抵押贷款
%vDN{%h8 assets of the company passing on the death 死者去世时转移的公司资产
%:sQ [^0 assets pledged as security for liabilities 用作负债抵押的资产
Dx/BxqG6}_ assets portfolio 资产投资组合
>fP a>[_1 assets price 资产价格
\m~ ?mg"# assets quality 资产质素
+LCpE$H assets realization 资产变现
\L-o>O assets refinancing arrangement 资产再集资安排
L]3 V)`} assets securitization 资产证券化
(PE x<r1 assets situated outside Hong Kong 在香港以外地方的资产
Fx*iAH\e assets stripping 削减资产；拆卖资产
8<z+hWX=4 assets value 资产值
V)72]p assignee 承让人
@r^a/] 5D assignment 转让；转让书；转让契
fwK5p?Xhm assignment of interest 权益转让
8e:J{EG~ assignment of letters patent and trade mark 专利证书及商标转让
`h}fS4CO assignment of property 物业转让；物业转让书
) gbns'Z< assignment right 转让权
)HQ':ZE$ assignor 转让人
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5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
9&}$C]` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
sygxV associate member 附属会员
/]zn8 d associated body corporate 相联法人团体
%wWJVq}jx associated company 相联公司；联属公司
jT>G8}h associated corporation 相联法团
^<4 9NUB> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3DRJl, v 公认会计师公会〔英国〕
z{Z4{& M Association of Futures Exchange Brokers 香港期货经纪协会
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OJ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
lZ|+.T!g? association of underwriters 承保人组织
Is1P,`*! assumption of control 接管
2CcUClP$ assurance 担保；保险；转易；转易书
$`,10uw assurance of interest 权益的转易
U{/d dCf7 at 19XX price 按一九ＸＸ年价格计算
OGW,[k= 2{ at a discount 按赔价计算；按贴水价格计算；打折扣
LK\L}<;1V at a premium 按溢价计算；按升水价格计算
|LhVANz at call 通知付款；按通知
C{( &Yy" at constant market price 按固定市价计算
AX($LIy9P at constant price 按固定价格计算
D$@5$./ at cost 按成本计算
q@k/"ee*? at current market price 按当时市价计算；按现时市价计算
3L}eF g,d at current price 按当时价格计算；按现时价格计算
Rp .42v#ck at factor cost 按要素成本计算；按生产要素成本计算
9U ~fc U6 at money-of-the-day price 按付款当日价格计算
IAyyR l\ at or better 按指定或较佳价位〔买卖指令〕
Nz/PAs7g6 at par 按面值计算；平价
FM $$0}X at sight 见票即付
OlRtVp1 at the close 按收市盘
)Y 4 ;@pEU at the opening 按开市盘
Z~R7 G attestation 见证；见证条款
e}l F#$ at-the-money option 平价期权
slUnB6@Q attorney 受权人；受托代表人
^UU@7cSi|G attornment 新拥有人承认书
kU :ge attributable profit 可归属利润
>b\{y}[ attributable share value 可归属股份价值
atr 0hmQ Auckland Stock Exchange 奥克兰证券交易所
Wo)$* ? auction 拍卖
0?V{u`* auctioneer 拍卖商
rhf f8C//' audit 审计；核数
lw+54lZX| Audit Commission 审计署
an q1zH Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
( KG2X 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
+O$ `8a)m audit review 帐目审查
gXJtk; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}%75 Wety audited account 审计帐目；经审计的帐目
RE._Ov> audited annual account 经审计的周年帐目
|P_voht audited balance sheet 经审计的资产负债表
]@Z[/z%~04 auditor 核数师；核数主任；审计师
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FIy auditor's certificate 核数师证明书；审计师证明书
fQm 3D% auditor's report 核数师报告；审计师报告
>c`r&W.t Aussie bond 澳元债券
&=f] a austerity budget 紧缩预算
*.us IH2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
t,NE`LC Australia All Ordinaries Index 澳洲所有普通股票指数
SI`ems{1>c Australian Dollar [AUD] 澳元
g)!d03Qoy Australian Options Market 澳大利亚期权市场
@`mr|-Rp@ Australian Securities Commission 澳洲证券事务监察委员会
V36u%zdX5n Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(usFT_ Australian Stock Exchange 澳大利亚证券交易所
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1V?0 Austrian Schilling [ATS] 奥地利先令
*""iXi[ authentication 认证；鉴证
Xr."C(`w authority to purchase 委托购买证；委购书
&3Y "Zd! authorization 认可；核准；授权；授权书
cqYMzS
t authorization by direction 指示授权
:3 N6Ej authorization by instruction 指令授权
r\A|fiL authorization by warrant 令状授权
]qb>O:T authorization of unit trust 单位信托的认可
8q]_> X authorized agent 指定代理人
ECsb ?n7e authorized capital 法定资本
we0haK authorized clerk 出市员
/&N\#;kK?b authorized dealer 认可交易商
uK% 0,!q authorized financial institution 认可财务机构
XqLR2 d authorized fund 认可基金
|.OS7Gt? authorized fund house 获授权的基金公司；认可基金公司
rF$ S authorized institution 认可机构
|F4)&xN\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
lT?Vt`==~M authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Qo/pz2N authorized insurer 获授权保险人；获认可承保人
vs^) = authorized investment 特准投资项目
l Fp : F5 authorized person 获授权人
(]Q0L{~K authorized representative 获授权代表
18^K!:Of authorized share capital 法定股本
1@t8i?:h automated quotation system 自动报价系统
6W< I g; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/hu r6yI8 自动交易系统〔香港期货交易所有限公司〕
sa}.o Zp Q automatic adjustment mechanism 自动调整机制
O] XgA0] automatic adjustment system 自动调整系统
1! j ^ Automatic Clearing House 自动票据交换所
mg< v9# automatic exchange rates accumulation system 自动化汇率累集系统
~tLvD [n[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)gx*; z@ automatic teller machine [ATM] 自动柜员机
n5 <B* autopay 自动转帐
ol1J1 Zg available assets 可用资产
Sim$:5P available fiscal reserve 现存财政储备
bzaweA H available profit 可用利润
#nQboTB@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
G?^w
< average 平均；平均数；海损
@X2 zIF m average basic salary 平均基本薪金
usN q] average consumer expenditure 平均消费开支；一般消费开支
v jVa),2 average cost 平均成本
Rzyaicj^c average cost of land production 增辟土地平均成本
SBaTbY0 average daily turnover 平均每日成交额
\maj5VlJ average daily wage rate 平均每日工资率
Y>{%,d#s_ average expenditure pattern 平均开支模式
` 46|VQAx average growth rate 平均增长率
ewdcAF5 average net fixed assets 固定资产平均净值
}R~C<3u\2 average of relatives 相对价格平均数
24po}nrO average price 平均价格
P_P~c ~o average propensity to consume 平均消费倾向；一般消费倾向
g7w#;E average propensity to save 平均储蓄倾向；一般储蓄倾向
J|@O4 g average rate 平均率
hXD`OlX average revenue 平均收入；平均收益
v+i==vxg average stock 平均库存；平均存货
6o^O%:0g average yearly rent 平均年租
aI;fNy /K avoidance of double taxation 避免双重课税
"^ aSONz avoidance of tax 避税
