A:
s ^V8FH A share Ａ股；甲类股份
e,~c~Db*
Q abatement of tax 减税；减扣免税额
\U !<- ABN AMRO Bank N.V. 荷兰银行
4N$s vA above-the-line expenditure 线上项目支出；经常预算支出
.[2MPjg above-the-line receipt 线上项目收入；经常预算收入
f [.hN ABSA Asia Limited 南非联合亚洲有限公司
Rdt8jY6F/ absolute change 绝对数值变更
;%dkwKO absolute expenditure 实际开支
&p ;};n absolute guideline figure 绝对准则数字
}%k"qW<Y absolute interest 绝对权益
<u2*(BM4 absolute order of discharge 绝对破产解除令
fy_'K}i3k absolute profit margin 绝对利润幅度
#Z$6>
Xt absolute value 实值；绝对值
#(aROTV5a absolutely vested interest 绝对既得权益
p6Z]oL q absorbed cost 已吸收成本；已分摊成本
i $I|JJ J absorption 吸收；分摊；合并
/=e[(5X|O absorption rate 吸收率；摊配率；分摊率
s Wavxh8A ACB Finance Limited 亚洲商业财务有限公司
q`$QroZT" acceptable form of reciprocity 合理的互惠条件
MqoQs{x acceptable rate 适当利率；适当汇率
E=QL4*?
acceptance agreement 承兑协议
m\Tq0cT$ acceptance for honour 参加承兑
$d8A_CUU acceptor 承兑人；接受人；受票人
n;Iey[7_E` acceptor for honour 参加承兑人
['s_qCA [ accident insurance 意外保险
mH{cGu? Accident Insurance Association of Hong Kong 香港意外保险公会
>P0AGZ accident insurance scheme 意外保险计划
]NFDE-Jz] accident year basis 意外年度基准
/0o 2 accommodation 通融；贷款
Plq [Ml9
accommodation bill 通融票据；空头票据
y'@l,MN{ accommodation party 汇票代发人
-|)[s[T~m account balance 帐户余额；帐户结余
(6h7 'r $ account book 帐簿
JyB>,t) account collected in advance 预收款项
bLV@Ts account current book 往来帐簿
<q[ *kr account of after-acquired property 事后取得的财产报告
'E&K%/d account of defaulter 拖欠帐目
~:t2@z4p account payable 应付帐款
p\-.DRwT` account payee only [A/C payee only] 只可转帐；存入收款人帐户
v$tS 2N2 account receivable 应收帐款
cF(9[8c{ account receivable report 应收帐款报表
4tuEC-oh account statement 结单；帐单；会计财务报表
M9&tys[ KX account title 帐户名称；会计科目
~ml\| accountant's report 会计师报告
FwW%@Y Accountant's Report Rules 会计师报告规则
\pzvoj7{ accounting and auditing procedure 会计与审计程序；会计与核数程序
%BG5[ XQ7 Accounting Arrangements 《会计安排》
xrX("ili accounting basis 会计基础
CIaabn
accounting by Official Receiver 破产管理署署长呈交的帐目
6wu/6DO Accounting Circular 《会计通告》
] @8= e'V accounting class 会计类别
"V^jAPDXb accounting date 记帐日期；会计结算日期
%[Ds-my2 accounting for money 款项核算
I^ >zr.z A Accounting Officer 会计主任
&9ZIf#R accounting period 会计报告期；会计期
H~G=0_S accounting policy 会计政策；会计方针
CqX%V":2 accounting practice 会计惯例
aZ0H) accounting principle 会计准则
d.} rn"(z accounting record 会计记录
8U(a&G6gn accounting report 会计报告
S}<
<jI-z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
#TSM#Uqe Accounting Society of China 中国会计学会
a<o0B{7{BM accounting statement 会计报表
y]CJOC)/K accounting system 会计制度；会计系统
jU#%@d6!# accounting transaction 会计事项；帐务交易
nb|MHt PX accounting treatment 会计处理
`nM4kt7 accounting year 会计年度
hy]AH)?pR accretion 增值；添加
fZ376Z:S$ accrual 应计项目；应累算数目
0[i]PgIH
accrual basis 应计制；权责发生制
]A luk|"`U accrual basis accounting 应计制会计；权责发生制会计
n => Gu9` accrue 应累算；应计
C=b5[, UCB accrued benefit 应累算利益
785iY865 accrued charges 应计费用
r9t{/})A accrued cumulative preference share dividend 应累算的累积优先股股息
6h,'#|:d accrued expenses 应累算费用
#[xNE C) accrued interest payable 应付利息；应计未付利息
C`#N
Q*O accrued interest receivable 应收利息；应计未收利息
.^NV e40O accrued right 累算权益
aLq; a accruing profit 应累算的利润
0=5i\*5 p accumulated fiscal reserve 累积财政储备
ibA A:I, d accumulated profit 累积利润；滚存溢利
g U%GM accumulated reserve 累积储备
LtU+w*Gj accumulation of surplus income 累积收益盈余
wS^-o acquired assets 既得资产
v6n(<0: acquisition 收购；购置；取得
<'B^z0I, acquisition cost 购置成本
Bf}_ Jw-= acquisition expenses 购置费用
A+l" acquisition of 100% interest 收购全部股权
s6]f#s5o acquisition of control 取得控制权
bc "N acquisition of fixed assets 购置固定资产
)~n}ieS acquisition of shell “买壳”
' FK" -)s acquisition price 收购价
Wm, , OioK act of God 天灾
oaK ~:' acting partner 执事合伙人
B)|s.Ez active market 买卖活跃的市场；交投畅旺的市场；旺市
W6iIL:sp active partner 积极参与的合伙人
GkC88l9z active trading 交投活跃
:ox CF0Y actual circulation 实际流通
( BGipX4 actual cost 实际成本
w}i.$Qt actual expenditure 实际开支；实际支出
>6dgf`U actual income 实际入息；实际收入；实际收益
aF=VJ+5 actual market 现货市场
o MA K[$k; actual price 现货价；实际价格
=ht@7z8QM actual profit 实际利润
EAkP[au. actual quotation 实盘；实际价位；实际报价
L!G3u / actual year basis 按实际年度计算
zN:752d^+r actuals 实货
?`XKaD!
f actuarial investigation 精算调查
DXGO-]!!0 actuarial principle 精算原则
y*D 8XI$ actuarial report 精算师报告
PA/6l"-`3 Actuarial Society of Hong Kong 香港精算学会
b1OB'P 8
actuarial valuation 精算师估值
DNy)\+ [
actuary 精算师
8B+uNN~%] ad referendum agreement 暂定协议；有待覆核的协定
?.s*)n ad valorem duty 从价税；按值征税
nr^p H. ad valorem duty system 从价税制
[Wh 43Z ad valorem fee 从价费
8HOmWQS ad valorem tariff 从价关税
)/JC.d# additional allowance 额外免税额
a=O !\J additional amount for unexpired risk 未过期风险的额外款额
K v7NCpq' additional assessable profit 补加应评税利润
O?!"15 additional assessment 补加评税
pDLo` F}A additional commitment 额外承担
@ RP|?Xc{? additional commitment vote 额外承担拨款
J\*d4I<(Rt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
z)B =<4r additional dependent parent allowance 供养父母额外免税额
>gE_?%a[ additional provision 额外拨款
R[c_L= additional stamp duty 附加印花税
x,%& [ 6( additional tax 补加税罚款；补加税款
S@#L!sT`u Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3C2 > adjudged bankrupt 被裁定破产
&M!:,B adjudicated bankrupt 裁定破产人
"mf;k^sq S adjudication fee 裁定费；评定印花税额手续费；评估契据费
i&$uG[&P adjudication of bankruptcy 裁定破产；宣告破产
#o RUH8 adjudication of insolvency 裁定无力偿还债务
;D1IhDC adjusted actual 经调整的实数；调整后的实数
+\%zy= adjusted current assets 经调整的流动资产；调整后的流动资产
xlLS` adjusted figure 经调整的数字；调整后的数额
1 W u adjusted liabilities 经调整的负债；调整后的负债
SMyg=B\x?7 adjusted loss 经调整的亏损；调整后的亏损
p1nA7;B-m adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
2&m7pcls adjusted profit 经调整的利润；调整后的利润
1#(1Bs 6X adjusted surplus 经调整的盈余额；调整后的盈余额
"J#:PfJ% adjusted value 经调整的价值；调整后的价值
-ZB"Yg$l adjustment 调整；修订；理算〔保险〕
K?4(o u adjustment centre 调剂中心
n3N"Ax adjustment lag 调整过程的时间差距；调整时差
66*o2D\Q*G adjustment mechanism 调整机制
PwW @I~@> adjustment of loss 亏损调整
kXr%73s adjustment process 调整过程；调整程序
^XM;D/Gp~ adjustment range 调整幅度
]`prDw' administered exchange rate 受管制汇率
1 GdD Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l_ c?q"X administration expenses 行政费用
lu_Gr=#O administration fee 手续费；行政费
CkU=0mcY administration in bankruptcy 破产管理
q~n2VU4L* administration order 遗产管理令
g&>Hy!v, administrator 管理人；遗产管理人
iIFQRnpu;3 administrator of the estate 遗产管理人
f#5JAR admission of debt 债项承认书
8=~>B@' admission of proof 接纳债权证明
w%;'uN_ advance 放贷款项；垫付款项；预支款项；预付款项
.D .Rn/ advance account 暂支帐目；预付款帐户
"}! rM6 h advance compensation 预付补偿金
{ 76! advance from shareholder 股东垫款
R=PzR;8 advance pending reimbursement 预支以待日后付还
d3GK.8y_z advanced economy 先进经济体系
meR2"JN' advancement 预付；预付财产
?=kswf advances warrant 垫款令
,k!a3"4+TJ advancing 贷出
o3=kF adverse balance 逆差
u $#7W>R adverse exchange 逆汇
{rZ "cUm
advertisement addressed to shareholders 在报章刊登的致股东通告
WIm7p1U#V advice for collection 托收通知书
<Xx\F56zp advice of drawing 提款通知书；汇票通知书
+0Gep}&z. advice of payment 付款通知
Kcl $|T Advisory Committee [Securities and Futures Commission]
a"}#HvB+ 谘询委员会〔证券及期货事务监察委员会〕
QGd- 9UEA] Advisory Committee on Diversification 经济多元化谘询委员会
p0K;m% affidavit 誓章；遗产申报誓章
]aNnY?qW5 affidavit of no receipt 述明无收款的誓章
sd53 _s V affiliate 联号；联营公司；附属公司
R6;>RR U_ affiliated company 附属公司；联号；联营公司
aB^ G affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t5h_Q92N affordability 负担能力
Z<W6Avr African Development Bank [AfDB] 非洲开发银行
@3YuV=QfH after-acquired property 事后取得的财产
1 1CJT after-hours dealing 市后交易
s? k[_|)! after-tax profit 税后盈利；税后利润；税后溢利
dU6LB+A agency agreement 代理协议
r zDJH:W{2 agency expenses 代理机构的开支
4& e@> agency fee 代理费
|@.<} / Agency Law 《代理法》
BA,6f?ktXS agent 代理人；承销人
Ib!rf: agent of company 公司代理人
RWFf-VA? agent's fee 代理人费；经纪费
G:`Jrh aggregate 总计；总数；总体数字
VU9P\|c@< aggregate amount 总款额；总额
Cw $^ w aggregate assets and liabilities 总体资产与负债
\F~Cbj+'Nu aggregate at constant price 按固定价格计算的总体数字
G4' U; aggregate demand 总需求
Jr)`shJ" aggregate gross position 总持仓量
Q/)o k$A& aggregate limit 总限额
f)Q]{ cb6 aggregate of salaries tax 合计薪俸税
'hO;sL aggregate performance 总体表现；总体业绩
`aL|qyrq# aggregate supply 总体供应
K Vxb"|[ aggregate surplus 总盈余
/T )n5X aggregate total 整体总额
fhKiG%i'l aggregate value 总值；合计价值
.To:tN# aggregated basis 合计基准
<C ;> $kX aggregated net chargeable income 合计应课税入息实额
V(LFH9.Mp aggregation 合并计算；合计；总和
.A)Un/k7 aggregation of incomes of husband and wife 夫妇入息合并计算
v&2@<I> aggregation of property 财产的总和
U Uu-(H-J agio 差价；贴水
*`Xx _ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
}Y`<(V5: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
yB%)D0 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
p"IS"k % Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
D|j \ nQ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
8? Wxd65) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
]fo^43r n{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
8 G&+ agreement for a settlement 授产协议
E5G"QnxR>N agreement for assignment 转让协议
vUe
* agreement for sale 售卖协议；买卖协议
,$ zl w\ agreement for sale and purchase 买卖协议
I0+w czW,^ agreement for the payment of interest 支付利息协议
1xAFu+ agreement for the repayment of money 还款协议
Uy 5 !H1u agreement of reinsurance 再保险协议
%@n8
?l4 Agricultural Bank of China 中国农业银行
ir:~*| air passenger departure tax 飞机乘客离境税
_G #"B{ 7 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;+ 34g6 airport tax 机场税
lc7a@qnw alcohol duty 酒精税
bDBO+qA alienation 让与；让渡；转让
/1~|jmi( alimony 生活费；赡养费
'QojSq
All Ordinaries Index [AOI] 所有普通股指数
(0#F]""\e all risks 全险；综合险
5;8B!%b All Sales Record for Stock Market 《股票市场成交报告》
\K~fRUo]=c Allied Capital Resources Limited 新联财务有限公司
1] Q 2qs all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#0hNk%X= allocation letter 拨款信件
]/Yy-T#@ allocation of fund 分配款项；预留款项
dyiEK)$h allocation of profit 利润分配；溢利分配
"C.7;Rvkp> allocation warrant 拨款令
X2dc\v.x allotment 分配；配股
^y0C5Bl; allotment notice 股份配售通知；配股通知
7[v@*/W@ allotment of shares 股份分配
!{ tiTA allowable 可获宽免；免税的
Y%:0|utQC allowable business loss 可扣除的营业亏损
5b1uD>,;y allowable expenses 可扣税的支出
m+2`" 1IE[ allowance 免税额；津贴；备抵；准备金
4bev* [k allowance for debts 债项的免税额
aT:AxYn8 allowance for depreciation by wear and tear 耗损折旧免税额
Yz- JI= allowance for funeral expenses 殡殓费的免税额
|F@xwfgb allowance for inflation 为通货膨胀而预留的款项；通胀准备金
x X/s1(P allowance for repairs and outgoings 修葺及支出方面的免税额
IAF;mv}' allowance to debtor 给债务人的津贴
lI_Yb: alteration of capital 资本更改
M'zS7=F!: alternate trustee 候补受托人
/CI%XocB amalgamation 合并
?koxt4 4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
q7f;ZK= f ambit of charges 征税范围；收费范围
+O$: amended valuation 经修订的估值
*UBP]w American Commodities Exchange 美国商品交易所
2k}-25xxL American Express Bank Limited 美国运通银行
Zxc7nLKF~ American Stock Exchange 美国证券交易所
(s$u_aq 77 amortization 摊销
<2O7R}j7v amount due from banks 存放银行同业的款项
KBw9( amount due from banks abroad 存放海外银行同业的款项
\D U^idp# amount due from holding companies 控股公司欠款
xD GS`U amount due from local banks 存放本港银行同业的款项
M ?xpwqu\ amount due to banks 银行同业的存款
zf3:<CRX5 amount due to banks abroad 海外银行同业的存款
Va@6=U7c amount due to holding companies 控股公司存款
T3 9C lH amount due to local banks 本港银行同业的存款
X' ) Zm+ amount due to outport banks 外埠银行同业的存款
3<Z'F}lg amount for note issue 发行纸币的款额
% 7 v@n+Q amount of bond 担保契据的款额
F|?+>c1} amount of consideration 代价款额
f-3'D-{EKt amount of contribution 供款数额
{!}F
:~*r amount of indebtedness 负债款额
w^])( amount of principal of the loan 贷款本金额
g 6VD_ amount of rates chargeable 应征差饷数额
?QMclzh*- amount of share capital 股本额
@>G&7r:U amount of sums assured 承保款额
o"#TZB+k amount of variation 变动幅度
}B=qH7u.K amount of vote 拨款数额
2:iYYRrg amount payable 应付款额
|ck
ZyDA amount receivable 应收款额
& &" 'dL Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|O(-CDQe analysis 分析
t1w2u . ] ancillary risk 附属风险
yS)- &t!; annual account 周年帐目；周年帐目报表；年度决算；年结
w}j6 .r annual accounting date 年结日期
i }`_H^ annual allowance 每年免税额；年积金；年度津贴；年津
UXwB$@8 annual balance 年度余额
B)r r7B annual disposable income 每年可动用收入
PW*;S p annual estimates 周年预算
,rZ n`9 annual fee 年费
5:%..e`T annual general meeting 周年大会
hqs $yb
annual growth rate 年增率；每年增长率
sq~+1(X annual long-term supplement 长期个案每年补助金
ESD<8 OR annual pensionable emolument 可供计算退休金的年薪
T)(e !Xz annual report 年报
@P_C%}(< Annual Report on the Consumer Price Index 《消费物价指数年报》
Any Zi' annual return 周年报表；周年申报表；每年报税表格
]l=O%Ev Annual Return Rules 《周年报表规则》
F_nZvv[H? annual review of consumer prices 每年消费物价回顾
t=Z& eKDC annual roll-forward basis 逐年延展方式
&nqdl+ |G* annual salary 年薪
w| }W(=# annual statement 年度报表；年度决算表
NtY*sUKRD Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
\D,M2vC~G annuitant 年金受益人
=a)iVXSB] annuity 年金
I z}2
^ annuity contract 年金合约
+urS5c*
j annuity on human life 人寿年金
2cCWQ"_, antecedent debt 先前的债项
ZcMj=#i ante-dated cheque 倒填日期支票
Kc%n(,+%" anticipated expenditure 预期开支
@7@e`b? anticipated net profit 预期纯利
W$ " Y%^L anticipated revenue 预期收入
h
L]8e>a? anti-inflation measure 反通货膨胀措施
_%wK}eH+sy anti-inflationary stance 反通货膨胀立场
-G],H)M apparent deficit 表面赤字
gX@nPZjg apparent financial solvency 表面偿债能力
G la@l< apparent partner 表面合伙人
pbDw Lo] application for personal assessment 个人入息课税申请书
^]$$) (jw application of fund 资金应用
j:3EpD@GS application to release as liquidator and to destruct the books of accounts and documents
d"H<e}D 申请免除清盘人职务及毁灭帐簿与文件
_W0OM [ appointed actuary 委任精算师
aKv[ appointed auditor 委任核数师；委任审计师
50LHF % appointed trustee 委任的受托人
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appointer 委任人
:1aL9 fT apportioned pro rata 按比例分摊
CAUi jMI@ apportionment 分配；分摊
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
!8xKf*y apportionment of estate duty 遗产税的分摊
zmf"I[) appraisal 估价；评估
3L%W VCB appreciable growth 可观增长
,IIZ Xl@ appreciable impact 显着影响
i8Fs0U4" appreciable increase 可观增长
T3PX gL)o appreciation 增值；升值
hZAG (Z appreciation against other currencies 相对其他货币升值
f49"pTw7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
<S]KaDu^ appreciation tax 增值税
umQ i appropriation 拨款；拨用；拨付
?}vzLgp appropriation account 拨款帐目
Z)mX,=p Appropriation Bill 拨款法案
v9%nau4 appropriation-in-aid system 补助拨款办法
/Q?~Q0{)es approved assets 核准资产
dgS4w@)@V; approved basket stock 认可一篮子证券
)xB$LJM8 approved budget 核准预算
i?F[||O"$ approved charitable donation 认可慈善捐款
=~J"kC approved charitable institution 认可慈善机构
Ovv ny$ approved currency 核准货币；认可货币
XtCoX\da approved estimates 核准预算
%_R$K#T^, approved estimates of expenditure 核准开支预算
*( k%MTG approved overseas insurer 核准海外保险人
y7/PDB\he approved overseas trust company 核准海外信托公司
} 0QN[$H! approved pooled investment fund 核准汇集投资基金
k/G7.) C approved provident fund scheme 认可公积金计划
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approved provision 核准拨款
XwcMt r* approved redeemable share 核准可赎回股份
E{uf\Fc approved regional stock 认可地区性证券
!w q4EV approved retirement scheme 认可退休金计划
i90}Xyt approved subordinated loan 核准附属贷款
@l'G[jN5 arbitrage 套戥；套汇；套利
(lb6]MtTHY arbitrageur 套戥者；套汇者
@ ]f3| >I arbitrary amount 临时款项
%X;7--S%?g arrangement 措施；安排；协定
h$70H ^r arrears 欠款
9b1?W?" arrears of pay 欠付薪酬
Bi e?M arrears of revenue 逾期未收税款；逾期未收的帐项
##H;Yb articles of association 组织章程；组织细则；组织章程细则
D!oZ?dGCo6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
m }98bw ascertainment of profit 确定利润
N3 1?9GE "Asia Clear" “亚洲结算系统”
.eo~?u<j& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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WsP}`n Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U^ [< Asian Development Fund [ADF] 亚洲发展基金
R'SBd}1 Asian dollar bond 亚洲美元债券
u?F (1iN = Asian dollar market 亚洲美元市场
Y+g,pX Asian dollar rate 亚洲美元利率
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4@, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4r\*@rq Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
eOt%x Tx asked price 沽盘；喊价；索价；卖方报价
Jen%}\ assessable income 应评税入息
PWv S bn6 assessable loss 应评税亏损
D9.` h s0 assessable profit 应评税利润
QC{u| assessable value 应评税值
|8H_ -n assessed profit 估定利润
U;g S[8,p assessed value 经评估价值
Sk\n;mL: assessment 评税；评定；估价；评税单
ahA{B1M)n assessment number 评税编号；估价编号
-0$:|p?@^ assessment of additional tax 补加税评税
'w(y
J assessment of performance 业绩评估；实绩评价
^ Hg/P8q Assessor 评税主任
eIg+PuQD] asset price bubbles 资产价格泡沫
f])M04< asset-backed securities 具资产保证的证券
NPm; assets accretion 资产增值
9JPEj-3`g assets and liabilities 资产与负债
ocF>LR%P assets betterment statement 资产递增表；资产改进表
)CLf;@1 assets lending 实物放款；有抵押贷款
2Z)4(, assets of the company passing on the death 死者去世时转移的公司资产
,h^r: g assets pledged as security for liabilities 用作负债抵押的资产
%:3'4;jh% assets portfolio 资产投资组合
?6f7ld5 assets price 资产价格
03EV %Vc assets quality 资产质素
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assets realization 资产变现
%x2 uP9 assets refinancing arrangement 资产再集资安排
n!G.At'JP assets securitization 资产证券化
|O-`5_z$r assets situated outside Hong Kong 在香港以外地方的资产
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_b3 assets stripping 削减资产；拆卖资产
hGI+:Js6 assets value 资产值
Q" .g.k assignee 承让人
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assignment 转让；转让书；转让契
1a$ I rQE assignment of interest 权益转让
edijfhn assignment of letters patent and trade mark 专利证书及商标转让
J!hFN]M<< assignment of property 物业转让；物业转让书
TQf L%JT assignment right 转让权
BC! 6O/kr assignor 转让人
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associate 有联系的人；有关连人士；相联者；合伙人；联系人
_ 5"+Dv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ZjD)? 4 associate member 附属会员
'^iUx,,ZQ associated body corporate 相联法人团体
v^SsoX>WMH associated company 相联公司；联属公司
?^9BMQ+ associated corporation 相联法团
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q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
E1 |<Pt 公认会计师公会〔英国〕
XWUP= D~ Association of Futures Exchange Brokers 香港期货经纪协会
pY o=oI Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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T|l^ association of underwriters 承保人组织
~~nqU pK?v assumption of control 接管
JJ ?I>S N! assurance 担保；保险；转易；转易书
?^u^im assurance of interest 权益的转易
2.-o@im0 at 19XX price 按一九ＸＸ年价格计算
?mx\eX{ at a discount 按赔价计算；按贴水价格计算；打折扣
-\#lF?fzb at a premium 按溢价计算；按升水价格计算
&gn-Wb? at call 通知付款；按通知
"uKFOV?j& at constant market price 按固定市价计算
Fi2xr<7" at constant price 按固定价格计算
sN~ \+_ at cost 按成本计算
$wV1*$1NM at current market price 按当时市价计算；按现时市价计算
>2b`\Q*< at current price 按当时价格计算；按现时价格计算
gKo%(6{n~ at factor cost 按要素成本计算；按生产要素成本计算
6e&$l- at money-of-the-day price 按付款当日价格计算
c8Z A5| at or better 按指定或较佳价位〔买卖指令〕
Qz,|mo+ at par 按面值计算；平价
w^q7n at sight 见票即付
(ChD]PWQ at the close 按收市盘
E.`6oX\L| at the opening 按开市盘
WO X}Sw" attestation 见证；见证条款
yZCX S at-the-money option 平价期权
&Z;_ TN9[ attorney 受权人；受托代表人
T95t"g?p attornment 新拥有人承认书
W .I\J<=V attributable profit 可归属利润
dNiH|-$an attributable share value 可归属股份价值
M`7y>U d Auckland Stock Exchange 奥克兰证券交易所
bgF^(T35 auction 拍卖
BRS#Fl: auctioneer 拍卖商
O _;Dk W audit 审计；核数
SZhOm Audit Commission 审计署
R)5n 8 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
!GwL ,)0@^ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
-Z0+oU(?YE audit review 帐目审查
T2FE+ A]n9 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6C [E audited account 审计帐目；经审计的帐目
sOBu7!G% audited annual account 经审计的周年帐目
A"uU Lfnk audited balance sheet 经审计的资产负债表
K j3?ve~ auditor 核数师；核数主任；审计师
G2:%g( auditor's certificate 核数师证明书；审计师证明书
+f|B iW auditor's report 核数师报告；审计师报告
W ),l Aussie bond 澳元债券
<a( }kk} austerity budget 紧缩预算
>C r\y Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%lw! e Australia All Ordinaries Index 澳洲所有普通股票指数
{X ~ gwoz Australian Dollar [AUD] 澳元
n,$z> Australian Options Market 澳大利亚期权市场
!H@0MQ 7 Australian Securities Commission 澳洲证券事务监察委员会
g}x(hF Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2% B'3>a Australian Stock Exchange 澳大利亚证券交易所
-WJ? :?' Austrian Schilling [ATS] 奥地利先令
fv!?Ga( authentication 认证；鉴证
^oM|<";!?D authority to purchase 委托购买证；委购书
9'[ N1Un.= authorization 认可；核准；授权；授权书
}ns -W3B' authorization by direction 指示授权
;# uZhd authorization by instruction 指令授权
BU|#e5 authorization by warrant 令状授权
HKDID[d0 authorization of unit trust 单位信托的认可
9?<{ _' authorized agent 指定代理人
aUU7{o_Z authorized capital 法定资本
fCWGAO2 authorized clerk 出市员
)e |=mtp authorized dealer 认可交易商
Q~{H@D`< authorized financial institution 认可财务机构
=u[k1s? authorized fund 认可基金
Wb}c=hZv authorized fund house 获授权的基金公司；认可基金公司
yQNV@T<o authorized institution 认可机构
P"/ G authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
IZ/m4~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
k,yZ[n|` authorized insurer 获授权保险人；获认可承保人
5=|hC3h authorized investment 特准投资项目
j |4C\~i authorized person 获授权人
E>|: D authorized representative 获授权代表
Ho;X4lo[j authorized share capital 法定股本
yQ,{p@#X8 automated quotation system 自动报价系统
V[o`\|< Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
c0 & Rg# 自动交易系统〔香港期货交易所有限公司〕
?a(L. 3 E automatic adjustment mechanism 自动调整机制
Gh.[dF? automatic adjustment system 自动调整系统
6( CDNMzj Automatic Clearing House 自动票据交换所
Jg}K.1Hs automatic exchange rates accumulation system 自动化汇率累集系统
T~0k"uTE Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
K%v1x Z automatic teller machine [ATM] 自动柜员机
&-d&t ` ` autopay 自动转帐
u&mS8i } available assets 可用资产
@a:>$t available fiscal reserve 现存财政储备
wMqX)}> available profit 可用利润
?i I4x%y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
eqw0]U\pv average 平均；平均数；海损
.Z:zZ_Ev average basic salary 平均基本薪金
^ T"vX average consumer expenditure 平均消费开支；一般消费开支
V X LT^iX average cost 平均成本
L >y J average cost of land production 增辟土地平均成本
PYbVy<xc average daily turnover 平均每日成交额
mpP dG average daily wage rate 平均每日工资率
Q/> {f0 average expenditure pattern 平均开支模式
C C BfK p average growth rate 平均增长率
eIRLNxt+v average net fixed assets 固定资产平均净值
ia\eLzj average of relatives 相对价格平均数
E;JsBH average price 平均价格
jB{4\) average propensity to consume 平均消费倾向；一般消费倾向
Qham^ average propensity to save 平均储蓄倾向；一般储蓄倾向
+t5U. No average rate 平均率
>Cw<BIF average revenue 平均收入；平均收益
VCXJwVb average stock 平均库存；平均存货
;s`sn$@ average yearly rent 平均年租
ks$JP 6 avoidance of double taxation 避免双重课税
u/cg|]x&T avoidance of tax 避税
