A:
{8Ll\ j@ " A share Ａ股；甲类股份
~$B ,K] abatement of tax 减税；减扣免税额
jo;n~> 3P ABN AMRO Bank N.V. 荷兰银行
/Q-!><riD above-the-line expenditure 线上项目支出；经常预算支出
/+u*9ZR&1 above-the-line receipt 线上项目收入；经常预算收入
9YKEME+: ABSA Asia Limited 南非联合亚洲有限公司
^^m%[$nw&r absolute change 绝对数值变更
SzgVvmM} absolute expenditure 实际开支
ctGjqHo absolute guideline figure 绝对准则数字
SDkN absolute interest 绝对权益
myXV~6R
3 absolute order of discharge 绝对破产解除令
e(Ve rd:c absolute profit margin 绝对利润幅度
vjpe'zx absolute value 实值；绝对值
l< Y x absolutely vested interest 绝对既得权益
~$`b{ absorbed cost 已吸收成本；已分摊成本
&N EzKf absorption 吸收；分摊；合并
J sV#: absorption rate 吸收率；摊配率；分摊率
S<TfvQ\,"@ ACB Finance Limited 亚洲商业财务有限公司
4?Io@[7A) acceptable form of reciprocity 合理的互惠条件
m<E7cY3mX acceptable rate 适当利率；适当汇率
kHO\#fF< acceptance agreement 承兑协议
IX}l)t[:( acceptance for honour 参加承兑
39"'Fz?1 acceptor 承兑人；接受人；受票人
f] Vz !hM~ acceptor for honour 参加承兑人
N|DY)W accident insurance 意外保险
x {rt\OT Accident Insurance Association of Hong Kong 香港意外保险公会
.#X0P = accident insurance scheme 意外保险计划
<YC{q>EMc accident year basis 意外年度基准
]@xc9 tlG accommodation 通融；贷款
+=R:n^r^, accommodation bill 通融票据；空头票据
? NL 2|8 accommodation party 汇票代发人
\vI_%su1N account balance 帐户余额；帐户结余
|l9AgwDg account book 帐簿
%Um E=V account collected in advance 预收款项
bnlL-]]9z account current book 往来帐簿
*G9;d 0 account of after-acquired property 事后取得的财产报告
(/%}a`2#o account of defaulter 拖欠帐目
QwhPN'U account payable 应付帐款
;BqX =X+ # account payee only [A/C payee only] 只可转帐；存入收款人帐户
E$cr3 t7Xy account receivable 应收帐款
+wmfl:\^{H account receivable report 应收帐款报表
>,DR{A2hSB account statement 结单；帐单；会计财务报表
+"<f22cS1 account title 帐户名称；会计科目
" -a>Uj")% accountant's report 会计师报告
yH Cc@`1. Accountant's Report Rules 会计师报告规则
e "v Eh accounting and auditing procedure 会计与审计程序；会计与核数程序
eu# | | Accounting Arrangements 《会计安排》
m'pihFR:f accounting basis 会计基础
T/H*Bo *=5 accounting by Official Receiver 破产管理署署长呈交的帐目
.m< -)Kx Accounting Circular 《会计通告》
BjA|H accounting class 会计类别
!%Ak15o accounting date 记帐日期；会计结算日期
I flpM ] accounting for money 款项核算
/fX ]Yu Accounting Officer 会计主任
$1axZ~8sS accounting period 会计报告期；会计期
O
@w= accounting policy 会计政策；会计方针
H:| yu accounting practice 会计惯例
<a'j8pw9i accounting principle 会计准则
Z8m /8M accounting record 会计记录
m+o>`1>a accounting report 会计报告
LcF0: h ' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
G^+0</Q Accounting Society of China 中国会计学会
b^ v.FK46G accounting statement 会计报表
LE7o[<> accounting system 会计制度；会计系统
MFC= oKD accounting transaction 会计事项；帐务交易
(F
@IUbnl accounting treatment 会计处理
8} U/fQ~ accounting year 会计年度
^0r @", accretion 增值；添加
+Y .A s accrual 应计项目；应累算数目
;G w5gK^ accrual basis 应计制；权责发生制
YXmLd'F^3 accrual basis accounting 应计制会计；权责发生制会计
f`?|A
accrue 应累算；应计
U8moVj8w1 accrued benefit 应累算利益
`aCcTs7~]p accrued charges 应计费用
Q[}mH: w accrued cumulative preference share dividend 应累算的累积优先股股息
=14p Ee accrued expenses 应累算费用
=~R 0U accrued interest payable 应付利息；应计未付利息
oL<^m?-u accrued interest receivable 应收利息；应计未收利息
&R 0BuFL8 accrued right 累算权益
QII>XJ9 accruing profit 应累算的利润
5 bgx;z9 accumulated fiscal reserve 累积财政储备
Lg'z%pi accumulated profit 累积利润；滚存溢利
Q 5Ln'La$ accumulated reserve 累积储备
d~.# K S accumulation of surplus income 累积收益盈余
A0'Yfuie acquired assets 既得资产
b+ {yF acquisition 收购；购置；取得
c^m}ep\F5L acquisition cost 购置成本
/ZAEvdO*P acquisition expenses 购置费用
" I:j a7 acquisition of 100% interest 收购全部股权
'06[@Cw acquisition of control 取得控制权
b6#V0bDXHD acquisition of fixed assets 购置固定资产
]Fa VKC~3 acquisition of shell “买壳”
GLEGyT?~ acquisition price 收购价
zhFGMF1 act of God 天灾
FQ );el'_V acting partner 执事合伙人
f}o`3v*z active market 买卖活跃的市场；交投畅旺的市场；旺市
{B u^%JEn active partner 积极参与的合伙人
>ztv 3^w active trading 交投活跃
e\\ I, actual circulation 实际流通
/H}83 C actual cost 实际成本
?:UDK? actual expenditure 实际开支；实际支出
vRm;H|[%S actual income 实际入息；实际收入；实际收益
."9v1kW actual market 现货市场
SV-pS># actual price 现货价；实际价格
*r[PZ{D+ actual profit 实际利润
[IiwpC actual quotation 实盘；实际价位；实际报价
~UXW actual year basis 按实际年度计算
%h3 CQk actuals 实货
!sUo+Y actuarial investigation 精算调查
S_C+1e actuarial principle 精算原则
<
=sO@0(< actuarial report 精算师报告
,*Sj7qb# Actuarial Society of Hong Kong 香港精算学会
y +@7k3" actuarial valuation 精算师估值
=T!M` actuary 精算师
Uh*V>HA# ad referendum agreement 暂定协议；有待覆核的协定
9^ )=N=wV ad valorem duty 从价税；按值征税
e;,D! ad valorem duty system 从价税制
0&Zm3(} ad valorem fee 从价费
o4tQ9X=} ad valorem tariff 从价关税
eqYa`h@g^ additional allowance 额外免税额
fAYm3+.l3 additional amount for unexpired risk 未过期风险的额外款额
XD9 lox additional assessable profit 补加应评税利润
)fv0H&g additional assessment 补加评税
l\a 0 k4 additional commitment 额外承担
2 }t2k > additional commitment vote 额外承担拨款
ga VWfG additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
7) z^*;x additional dependent parent allowance 供养父母额外免税额
m\[r6t]V additional provision 额外拨款
|6$6Za]: additional stamp duty 附加印花税
mI@]{K}Q% additional tax 补加税罚款；补加税款
LY/K ,6^a Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/z`L B adjudged bankrupt 被裁定破产
zuXJf+] adjudicated bankrupt 裁定破产人
UP^{'eh adjudication fee 裁定费；评定印花税额手续费；评估契据费
}~y hkt5K adjudication of bankruptcy 裁定破产；宣告破产
_z~|* 7 @ adjudication of insolvency 裁定无力偿还债务
A@+p vC& adjusted actual 经调整的实数；调整后的实数
.X TBy/(0 adjusted current assets 经调整的流动资产；调整后的流动资产
?~hC.5 adjusted figure 经调整的数字；调整后的数额
:,% v AI adjusted liabilities 经调整的负债；调整后的负债
<t&0[l adjusted loss 经调整的亏损；调整后的亏损
)y _MI
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zJOL\J ' adjusted profit 经调整的利润；调整后的利润
f8!*4Bw adjusted surplus 经调整的盈余额；调整后的盈余额
b<NI6z8\ adjusted value 经调整的价值；调整后的价值
3 `$- adjustment 调整；修订；理算〔保险〕
K'Wg_ih A adjustment centre 调剂中心
p8frSrcU adjustment lag 调整过程的时间差距；调整时差
*ax$R6a#X adjustment mechanism 调整机制
V~ %!-7? adjustment of loss 亏损调整
c&J,O1){\ adjustment process 调整过程；调整程序
{+!m]-s adjustment range 调整幅度
*C Me:a administered exchange rate 受管制汇率
~+7q.XL$$K Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.9PPWY;H administration expenses 行政费用
RdRF~~R% administration fee 手续费；行政费
^,qi` Tk administration in bankruptcy 破产管理
7NE"+EP\{2 administration order 遗产管理令
Rra<MOR administrator 管理人；遗产管理人
".Luc 7 administrator of the estate 遗产管理人
C0Z
m v admission of debt 债项承认书
~A(fn:d admission of proof 接纳债权证明
}$?x wcPU advance 放贷款项；垫付款项；预支款项；预付款项
Z~[ c65Nlu advance account 暂支帐目；预付款帐户
= a$7OV. advance compensation 预付补偿金
*shE-w ;C advance from shareholder 股东垫款
s sUWr=mD advance pending reimbursement 预支以待日后付还
-J[*fv@ advanced economy 先进经济体系
)OS^tG[= advancement 预付；预付财产
4[v
% ]g` advances warrant 垫款令
IZoS2^:yw advancing 贷出
N^jQ\|A< adverse balance 逆差
q ^Un,h64t adverse exchange 逆汇
#41~`vq3 advertisement addressed to shareholders 在报章刊登的致股东通告
IC"bg<L,* advice for collection 托收通知书
l03{
ezJk[ advice of drawing 提款通知书；汇票通知书
bj=kqO;*O advice of payment 付款通知
<k+dJ=f Advisory Committee [Securities and Futures Commission]
KLrxlD4\ 谘询委员会〔证券及期货事务监察委员会〕
^"STM'Zh Advisory Committee on Diversification 经济多元化谘询委员会
ZF!cXo7d affidavit 誓章；遗产申报誓章
w9Bbvr6 affidavit of no receipt 述明无收款的誓章
YzNSZJPD affiliate 联号；联营公司；附属公司
Btp 9v<" affiliated company 附属公司；联号；联营公司
JvX]^t/} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
. zZee,kM affordability 负担能力
b"DaLwK kz African Development Bank [AfDB] 非洲开发银行
Zn0e#n after-acquired property 事后取得的财产
F !g>fIg after-hours dealing 市后交易
o'O;69D]tX after-tax profit 税后盈利；税后利润；税后溢利
LVP2jTz agency agreement 代理协议
38#BINhBt agency expenses 代理机构的开支
MH7 n@.t agency fee 代理费
nLicog)!I Agency Law 《代理法》
F!( Vg agent 代理人；承销人
H0r@dn agent of company 公司代理人
I7,5ID4pn agent's fee 代理人费；经纪费
R~
n[g aggregate 总计；总数；总体数字
P'MfuTtT& aggregate amount 总款额；总额
]-]K 4*{ aggregate assets and liabilities 总体资产与负债
f9ux+XQk 9 aggregate at constant price 按固定价格计算的总体数字
lLhvpvT aggregate demand 总需求
;+jz=9Q- aggregate gross position 总持仓量
jMr [ UZ aggregate limit 总限额
v"ZNS aggregate of salaries tax 合计薪俸税
yK9:LXhf aggregate performance 总体表现；总体业绩
0vR
gmn aggregate supply 总体供应
}@6ws/5 aggregate surplus 总盈余
"sh*,K5x| aggregate total 整体总额
AtU%S9 aggregate value 总值；合计价值
:+#$=4 aggregated basis 合计基准
q(xr5iuP_ aggregated net chargeable income 合计应课税入息实额
VZF; aggregation 合并计算；合计；总和
n .is+2t aggregation of incomes of husband and wife 夫妇入息合并计算
AH-B/c5 aggregation of property 财产的总和
S\5%nz \ agio 差价；贴水
t$~CLq5a d Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
NhJ]X cfP8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
rMr :\M]t 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
j}u b Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;&7dX^oH 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
*WMI<w~_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
bji5X')~# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
qHVZsZ agreement for a settlement 授产协议
,^wjtA 3j8 agreement for assignment 转让协议
Jj%" agreement for sale 售卖协议；买卖协议
m-?hHd O agreement for sale and purchase 买卖协议
+;,65j+n
agreement for the payment of interest 支付利息协议
AwnQ5-IR\ agreement for the repayment of money 还款协议
`st3iTLZY agreement of reinsurance 再保险协议
|xYr0C[Pq Agricultural Bank of China 中国农业银行
'aV])(Wm> air passenger departure tax 飞机乘客离境税
*'&]DJ j Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
oD<aWZ"Z airport tax 机场税
a=_+8RyVQ alcohol duty 酒精税
{0L.,T~g+[ alienation 让与；让渡；转让
F-R5Ib-F*A alimony 生活费；赡养费
)O+V ft&# All Ordinaries Index [AOI] 所有普通股指数
>E lK8 all risks 全险；综合险
N W]zMU{c All Sales Record for Stock Market 《股票市场成交报告》
'k '"+ Allied Capital Resources Limited 新联财务有限公司
t?Ku6Z' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Dxvizd>VU allocation letter 拨款信件
1FA:"0lO allocation of fund 分配款项；预留款项
KpX1GrIn3 allocation of profit 利润分配；溢利分配
s#cb wDT allocation warrant 拨款令
==#mlpi`S[ allotment 分配；配股
u~c75Mk_v allotment notice 股份配售通知；配股通知
Q Uy7Q$W allotment of shares 股份分配
i8w/ a allowable 可获宽免；免税的
~cv322N allowable business loss 可扣除的营业亏损
L`3;9r O allowable expenses 可扣税的支出
!( gMr1}w allowance 免税额；津贴；备抵；准备金
R1 C}S allowance for debts 债项的免税额
(jmF7XfU allowance for depreciation by wear and tear 耗损折旧免税额
>;Ag7Ex allowance for funeral expenses 殡殓费的免税额
\^o I3K0` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
<#nt?Xn allowance for repairs and outgoings 修葺及支出方面的免税额
,tTq25~H \ allowance to debtor 给债务人的津贴
Efp[K}Z^$ alteration of capital 资本更改
q! ; u4J alternate trustee 候补受托人
)&6ZgRq amalgamation 合并
o' EJ,8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
*q&^tn b ambit of charges 征税范围；收费范围
;{lb_du2: amended valuation 经修订的估值
~Z`Cu~7 American Commodities Exchange 美国商品交易所
'[Zgwz;z American Express Bank Limited 美国运通银行
I3qT SX- American Stock Exchange 美国证券交易所
x$hT+z6DUC amortization 摊销
'vwu^u? amount due from banks 存放银行同业的款项
Y6 <.]H amount due from banks abroad 存放海外银行同业的款项
j
D kBe-` amount due from holding companies 控股公司欠款
6%^A6U amount due from local banks 存放本港银行同业的款项
.QU] amount due to banks 银行同业的存款
x?7z 15\ amount due to banks abroad 海外银行同业的存款
4^Ke? ;v amount due to holding companies 控股公司存款
C;3 amount due to local banks 本港银行同业的存款
mWUkkR(/ amount due to outport banks 外埠银行同业的存款
prEI9/d" amount for note issue 发行纸币的款额
ZS<`. L6B3 amount of bond 担保契据的款额
Y{d-k1?s5 amount of consideration 代价款额
J
?0P{{ amount of contribution 供款数额
tdsfCvF= a amount of indebtedness 负债款额
"IHFme@^ amount of principal of the loan 贷款本金额
H-,p.$3} amount of rates chargeable 应征差饷数额
y[{}124 amount of share capital 股本额
~2;\)/E\ amount of sums assured 承保款额
^ItL_ 4 amount of variation 变动幅度
LzTdi%u$0| amount of vote 拨款数额
Hp>_:2O8s amount payable 应付款额
-K (>uV!? amount receivable 应收款额
w2SN=X~# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
}U'VVPh _ analysis 分析
OF} ."a ancillary risk 附属风险
}
fa annual account 周年帐目；周年帐目报表；年度决算；年结
p %R+ c annual accounting date 年结日期
+'/C(5y)0X annual allowance 每年免税额；年积金；年度津贴；年津
~ <36vs k annual balance 年度余额
: 85QwN]\ annual disposable income 每年可动用收入
TKp2C5bX annual estimates 周年预算
'':M h Rb annual fee 年费
x7xMSy annual general meeting 周年大会
.uinv
annual growth rate 年增率；每年增长率
JU#m?4g annual long-term supplement 长期个案每年补助金
'g tcy annual pensionable emolument 可供计算退休金的年薪
_W R/]1R annual report 年报
"m%EFWUOl Annual Report on the Consumer Price Index 《消费物价指数年报》
Wl7S<>hg4 annual return 周年报表；周年申报表；每年报税表格
T65"?=<EB Annual Return Rules 《周年报表规则》
LA Fxeo annual review of consumer prices 每年消费物价回顾
-^Q m_lN annual roll-forward basis 逐年延展方式
"$/1.SX;] annual salary 年薪
V x{
annual statement 年度报表；年度决算表
O\SH;y,N 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
sXmP<c annuitant 年金受益人
@'A0Lq+# annuity 年金
F/PH= Dk annuity contract 年金合约
]O>AD 6P annuity on human life 人寿年金
u9m ~1\R* antecedent debt 先前的债项
iR"6VO ante-dated cheque 倒填日期支票
;X; (7 anticipated expenditure 预期开支
@\r2%M- anticipated net profit 预期纯利
z=TO G P( anticipated revenue 预期收入
|- <72$j anti-inflation measure 反通货膨胀措施
T`bUBrK6g` anti-inflationary stance 反通货膨胀立场
zR4]buHnE apparent deficit 表面赤字
naM~>N apparent financial solvency 表面偿债能力
^xgqs $`7 apparent partner 表面合伙人
S5kD|kJ application for personal assessment 个人入息课税申请书
lM l'+ yy application of fund 资金应用
"G^TA:O:= application to release as liquidator and to destruct the books of accounts and documents
|/ji'Bh 申请免除清盘人职务及毁灭帐簿与文件
t3AmXx appointed actuary 委任精算师
nu)YN1
* appointed auditor 委任核数师；委任审计师
5 B t~tt appointed trustee 委任的受托人
$<9u:.9xf appointer 委任人
AhkDLm+ apportioned pro rata 按比例分摊
yD Jy'Z_F{ apportionment 分配；分摊
Gr >CdB>~+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
S['cX ~ apportionment formula 分摊方程式
ol K+|nR apportionment of estate duty 遗产税的分摊
+|x{?%.O appraisal 估价；评估
G`;\"9t 5h appreciable growth 可观增长
m[z $y appreciable impact 显着影响
(I`l v=R"j appreciable increase 可观增长
`v-O 4Pk appreciation 增值；升值
:`4F0 appreciation against other currencies 相对其他货币升值
a`8]TD appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&Yo|Pj appreciation tax 增值税
FJ^\K+; appropriation 拨款；拨用；拨付
+f%"O? appropriation account 拨款帐目
^i r)z@P?V Appropriation Bill 拨款法案
O c.fvP^ZD appropriation-in-aid system 补助拨款办法
N~0ih T G5 approved assets 核准资产
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`L approved basket stock 认可一篮子证券
G[*z,2Kb> approved budget 核准预算
7l ,f approved charitable donation 认可慈善捐款
V;W{pd-I approved charitable institution 认可慈善机构
%NfXe[T approved currency 核准货币；认可货币
3 yw$<lm approved estimates 核准预算
6i%6u=um3 approved estimates of expenditure 核准开支预算
,
@!X! L approved overseas insurer 核准海外保险人
jABFdNjri approved overseas trust company 核准海外信托公司
SME9hS$4 approved pooled investment fund 核准汇集投资基金
Z\]{{;%4b7 approved provident fund scheme 认可公积金计划
)&O6d . approved provision 核准拨款
Mna
yiJl approved redeemable share 核准可赎回股份
RO|8NC<oj approved regional stock 认可地区性证券
<W>A }}q approved retirement scheme 认可退休金计划
~ g-( approved subordinated loan 核准附属贷款
g*(z .
arbitrage 套戥；套汇；套利
LuHRB}W arbitrageur 套戥者；套汇者
&2U%/J qY arbitrary amount 临时款项
WzoI0E` arrangement 措施；安排；协定
pF7N = mO arrears 欠款
:b*7TJ\grN arrears of pay 欠付薪酬
G"m?2$^-A arrears of revenue 逾期未收税款；逾期未收的帐项
s7H Kgj articles of association 组织章程；组织细则；组织章程细则
C/Qm tT~`e Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
t|V<K^ ascertainment of profit 确定利润
)0/*j]Kf "Asia Clear" “亚洲结算系统”
}*U|^$FEU Asia Commercial Bank Ltd. 亚洲商业银行有限公司
YU" /p|!1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8 <;.[l Asian Development Fund [ADF] 亚洲发展基金
J.: Asian dollar bond 亚洲美元债券
:*,!gf Asian dollar market 亚洲美元市场
_g/d/{-{Q Asian dollar rate 亚洲美元利率
Yb 5@W/' Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0J'Cx&Rg Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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c asked price 沽盘；喊价；索价；卖方报价
q6$6:L,< assessable income 应评税入息
T88$sD.2
' assessable loss 应评税亏损
9ThsR&h3 assessable profit 应评税利润
%A~. NNbS assessable value 应评税值
xj U0& assessed profit 估定利润
PSu]I?WF assessed value 经评估价值
K/C } assessment 评税；评定；估价；评税单
5OGwOZAj52 assessment number 评税编号；估价编号
G@D;_$a assessment of additional tax 补加税评税
nRq P_*] assessment of performance 业绩评估；实绩评价
rU"AO}6\@ Assessor 评税主任
:RB7#v={ asset price bubbles 资产价格泡沫
cwaR#-# asset-backed securities 具资产保证的证券
hr.mzQd assets accretion 资产增值
Udk Nb}L assets and liabilities 资产与负债
;:[P/eg assets betterment statement 资产递增表；资产改进表
T<7}IH$6xE assets lending 实物放款；有抵押贷款
dfVI*5[Z assets of the company passing on the death 死者去世时转移的公司资产
$aTo9{M ^ assets pledged as security for liabilities 用作负债抵押的资产
e[T3,2C assets portfolio 资产投资组合
7YTO{E6]d\ assets price 资产价格
h6LjReNo assets quality 资产质素
xP1D 9 assets realization 资产变现
iWW!'u$+I` assets refinancing arrangement 资产再集资安排
p + JOUW assets securitization 资产证券化
7SkW!5 assets situated outside Hong Kong 在香港以外地方的资产
w ].DLoz assets stripping 削减资产；拆卖资产
%`G }/ " assets value 资产值
U/q"F<?.c assignee 承让人
SP2";,%/9 assignment 转让；转让书；转让契
`ZC -lAY assignment of interest 权益转让
@Kbj:S ;m assignment of letters patent and trade mark 专利证书及商标转让
O>rz+8 T assignment of property 物业转让；物业转让书
DP*V|) assignment right 转让权
r7U[QTM% assignor 转让人
Q"pZPpl& associate 有联系的人；有关连人士；相联者；合伙人；联系人
k~<ORnda Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!_o1 ;GzK associate member 附属会员
GF<SQHL, associated body corporate 相联法人团体
Tff eCaBv associated company 相联公司；联属公司
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.s A associated corporation 相联法团
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r,D| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
V^G+_#@,, 公认会计师公会〔英国〕
2U+wiE| Association of Futures Exchange Brokers 香港期货经纪协会
ABtv|0 K Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
S|RUc}( association of underwriters 承保人组织
2rP!] assumption of control 接管
IU}g[O Cu assurance 担保；保险；转易；转易书
m:;`mBOc3 assurance of interest 权益的转易
QA!' p1{# at 19XX price 按一九ＸＸ年价格计算
0F 4%Xz at a discount 按赔价计算；按贴水价格计算；打折扣
@DR?^
q p at a premium 按溢价计算；按升水价格计算
ir )~T0 at call 通知付款；按通知
ap|V}j C at constant market price 按固定市价计算
>?X(, c at constant price 按固定价格计算
]CnT4[f! at cost 按成本计算
.a]av at current market price 按当时市价计算；按现时市价计算
J]*?_>"#8 at current price 按当时价格计算；按现时价格计算
]'i}}/}u2 at factor cost 按要素成本计算；按生产要素成本计算
l=&Va+K at money-of-the-day price 按付款当日价格计算
#|l# at or better 按指定或较佳价位〔买卖指令〕
);z/
@Q at par 按面值计算；平价
5=_))v<Tp at sight 见票即付
g9gyx/'* at the close 按收市盘
QfU{W@ !h at the opening 按开市盘
R jR attestation 见证；见证条款
@JD!.3 at-the-money option 平价期权
Mg^3Y'{o attorney 受权人；受托代表人
-S}^b6WL attornment 新拥有人承认书
& >a uW}r attributable profit 可归属利润
%LdFS~ attributable share value 可归属股份价值
\] t }N Auckland Stock Exchange 奥克兰证券交易所
_
<pO<S auction 拍卖
q& k?$rn auctioneer 拍卖商
A,|lDsvM audit 审计；核数
]M9r<x* Audit Commission 审计署
0(!=N 1l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Nj4^G ~_ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
5l ( NX audit review 帐目审查
_/[(&}M Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2Yd;#i) audited account 审计帐目；经审计的帐目
>9]i#So^ audited annual account 经审计的周年帐目
ulnlRx audited balance sheet 经审计的资产负债表
!Ry4 w|w auditor 核数师；核数主任；审计师
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auditor's certificate 核数师证明书；审计师证明书
.3 T#:Hl auditor's report 核数师报告；审计师报告
m3K .\3 Aussie bond 澳元债券
{d, ~=s0T austerity budget 紧缩预算
0j|JyS:}G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&!FWo@ Australia All Ordinaries Index 澳洲所有普通股票指数
DWRq \`P
Australian Dollar [AUD] 澳元
gkDlh{ Australian Options Market 澳大利亚期权市场
0V:PRq;v0 Australian Securities Commission 澳洲证券事务监察委员会
4m$Xjj`vE Australian Society of Certified Practising Accountants 澳洲执业会计师公会
u~^d5["T Australian Stock Exchange 澳大利亚证券交易所
09u@- Austrian Schilling [ATS] 奥地利先令
jPNm $Y1 authentication 认证；鉴证
4ky@rcD 1 authority to purchase 委托购买证；委购书
w[wr Z:[ authorization 认可；核准；授权；授权书
PG/xX
H authorization by direction 指示授权
v= I 'rx authorization by instruction 指令授权
'hi.$ G_R authorization by warrant 令状授权
CwVORf,uA authorization of unit trust 单位信托的认可
2oFHP_HVfu authorized agent 指定代理人
S>pb plE authorized capital 法定资本
AR-&c 3o authorized clerk 出市员
Q7$K,7flf; authorized dealer 认可交易商
9n${M:F authorized financial institution 认可财务机构
|H'4];>R? authorized fund 认可基金
\L: ;~L/ authorized fund house 获授权的基金公司；认可基金公司
L(2KC>GvA authorized institution 认可机构
tb-:9*2j- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5L}qL?S`x| authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-C|1O%. authorized insurer 获授权保险人；获认可承保人
T~rPpi& authorized investment 特准投资项目
(ft8,^=4 authorized person 获授权人
F#w= z/ authorized representative 获授权代表
9_z u* authorized share capital 法定股本
S=o1k automated quotation system 自动报价系统
ni@N/Z?!pA Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
U]Vu8$W 自动交易系统〔香港期货交易所有限公司〕
sacaL4[_< automatic adjustment mechanism 自动调整机制
!R zw[~ automatic adjustment system 自动调整系统
aD1G\*AFJ Automatic Clearing House 自动票据交换所
%!G] H automatic exchange rates accumulation system 自动化汇率累集系统
f"j"ZM{~U Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pUs s_3 automatic teller machine [ATM] 自动柜员机
\lnps f autopay 自动转帐
J<<0U; available assets 可用资产
e.<$G' available fiscal reserve 现存财政储备
1{8SKfMdP available profit 可用利润
$vC!Us{z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
y^# jM average 平均；平均数；海损
4{h?!Z* average basic salary 平均基本薪金
q#$4Kt; average consumer expenditure 平均消费开支；一般消费开支
8v},&rhPQq average cost 平均成本
<(YmkOS+ average cost of land production 增辟土地平均成本
Y7yh0r_ average daily turnover 平均每日成交额
06 kj J4 average daily wage rate 平均每日工资率
SEn-8 ZF average expenditure pattern 平均开支模式
8$:4~:]/ average growth rate 平均增长率
MZGN,[~)6 average net fixed assets 固定资产平均净值
0jsU^m<g average of relatives 相对价格平均数
bY4~\cP. average price 平均价格
=rV*iLy average propensity to consume 平均消费倾向；一般消费倾向
Ng?n}$g* average propensity to save 平均储蓄倾向；一般储蓄倾向
)p&FDK#ob= average rate 平均率
d~](S<k average revenue 平均收入；平均收益
AR i_ m average stock 平均库存；平均存货
;F@N2j#
average yearly rent 平均年租
w`(EW>i avoidance of double taxation 避免双重课税
(c `t'e avoidance of tax 避税
