A:
zqHpT^ B? A share Ａ股；甲类股份
SZim>@R abatement of tax 减税；减扣免税额
||{T5E-.F ABN AMRO Bank N.V. 荷兰银行
_KSfP7VU above-the-line expenditure 线上项目支出；经常预算支出
2y9:' c| above-the-line receipt 线上项目收入；经常预算收入
njy~ ABSA Asia Limited 南非联合亚洲有限公司
MO));M) absolute change 绝对数值变更
X[GIOPDx absolute expenditure 实际开支
+Fc ET absolute guideline figure 绝对准则数字
u #a%( absolute interest 绝对权益
HZ QDe& absolute order of discharge 绝对破产解除令
^3Z7 dIUww absolute profit margin 绝对利润幅度
;=5@h!@R absolute value 实值；绝对值
b{~fVil$y absolutely vested interest 绝对既得权益
GN:Ru|n absorbed cost 已吸收成本；已分摊成本
\GijNn9ah absorption 吸收；分摊；合并
e={k.y }x} absorption rate 吸收率；摊配率；分摊率
s"I-YFP%c ACB Finance Limited 亚洲商业财务有限公司
JDC=J(B acceptable form of reciprocity 合理的互惠条件
?o2;SY(- acceptable rate 适当利率；适当汇率
+G*"jI8W acceptance agreement 承兑协议
*A~ ($ZtL acceptance for honour 参加承兑
C-s>1\ I acceptor 承兑人；接受人；受票人
dIoF ~8V acceptor for honour 参加承兑人
/~H[= Pf accident insurance 意外保险
5xh!f%6 Accident Insurance Association of Hong Kong 香港意外保险公会
52>[d3I3 accident insurance scheme 意外保险计划
R'*<A3^ accident year basis 意外年度基准
8q_1(& O accommodation 通融；贷款
lTa1pp
Zw accommodation bill 通融票据；空头票据
qg^(w fI accommodation party 汇票代发人
??|d=4g\ account balance 帐户余额；帐户结余
AC 9{*K[ account book 帐簿
4^
c!_K&& account collected in advance 预收款项
2-B6IPeI account current book 往来帐簿
I["F+kt^^ account of after-acquired property 事后取得的财产报告
8!Wfd)4=,F account of defaulter 拖欠帐目
|$Y yjYK account payable 应付帐款
B1|?RfCe account payee only [A/C payee only] 只可转帐；存入收款人帐户
f Ub1/-} account receivable 应收帐款
!a' K & account receivable report 应收帐款报表
l _^T&xq8 account statement 结单；帐单；会计财务报表
p G)9=X!9 account title 帐户名称；会计科目
]WTf< W< accountant's report 会计师报告
c Dfx)sL Accountant's Report Rules 会计师报告规则
J9g| #1G accounting and auditing procedure 会计与审计程序；会计与核数程序
@)9REA(U Accounting Arrangements 《会计安排》
_aVJ$N. accounting basis 会计基础
x^zdTMNhw accounting by Official Receiver 破产管理署署长呈交的帐目
N YCj; ,V Accounting Circular 《会计通告》
;l$9gD>R accounting class 会计类别
=hJfL}&O3 accounting date 记帐日期；会计结算日期
l<u{6o accounting for money 款项核算
y:qx5M i Accounting Officer 会计主任
\eEds:Hg accounting period 会计报告期；会计期
VM aS;)0f@ accounting policy 会计政策；会计方针
6,B-:{{e" accounting practice 会计惯例
fr8Xoa%1= accounting principle 会计准则
\BLp-B1s accounting record 会计记录
7raSf&{&6b accounting report 会计报告
!A~d[</]m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
AnR lH Accounting Society of China 中国会计学会
1#/6r : accounting statement 会计报表
I|H,)!Z accounting system 会计制度；会计系统
@XeEpDn] accounting transaction 会计事项；帐务交易
XFtOmY accounting treatment 会计处理
E3y6c) < accounting year 会计年度
Sb p accretion 增值；添加
- &@]M>r@ accrual 应计项目；应累算数目
:qBGe1Sv( accrual basis 应计制；权责发生制
I"B8_ accrual basis accounting 应计制会计；权责发生制会计
o1e 4.-xI accrue 应累算；应计
v 5B"
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\xF;{ }v accrued charges 应计费用
q1H~
|1 accrued cumulative preference share dividend 应累算的累积优先股股息
YbzM6u2 accrued expenses 应累算费用
g`kY]lu accrued interest payable 应付利息；应计未付利息
b9 `i Z accrued interest receivable 应收利息；应计未收利息
5bXHz5i accrued right 累算权益
ooY\t + accruing profit 应累算的利润
DTPay1]6 accumulated fiscal reserve 累积财政储备
e]>/H8 accumulated profit 累积利润；滚存溢利
[ne"
T accumulated reserve 累积储备
Sobtz}A* accumulation of surplus income 累积收益盈余
" 2 %>M acquired assets 既得资产
+yCTH acquisition 收购；购置；取得
%06vgjOa ( acquisition cost 购置成本
$.wA?`1aSk acquisition expenses 购置费用
NaF(\j acquisition of 100% interest 收购全部股权
_$8{;1$T? acquisition of control 取得控制权
r?\|f:M3 acquisition of fixed assets 购置固定资产
("OAPr\2dw acquisition of shell “买壳”
lw s(/a*c acquisition price 收购价
-/zp&*0gcx act of God 天灾
]dq5hkjpU acting partner 执事合伙人
lu]o3 4 active market 买卖活跃的市场；交投畅旺的市场；旺市
` YU=~xQ active partner 积极参与的合伙人
A?DB#-z.r active trading 交投活跃
"NKf0F actual circulation 实际流通
,7<DGI_y actual cost 实际成本
j AQU~Ol_ actual expenditure 实际开支；实际支出
Lbsr_*4t actual income 实际入息；实际收入；实际收益
U_l7CC K + actual market 现货市场
;Xyte actual price 现货价；实际价格
#Mg lHQO+ actual profit 实际利润
IfMpY;ow= actual quotation 实盘；实际价位；实际报价
0Qp[\ia actual year basis 按实际年度计算
JD ]OIh actuals 实货
I(n }<)eF actuarial investigation 精算调查
p0Gk j- actuarial principle 精算原则
mL$f[ actuarial report 精算师报告
5/ * >v Actuarial Society of Hong Kong 香港精算学会
9_UN.] actuarial valuation 精算师估值
'y.JcS!| actuary 精算师
=e {.yggE ad referendum agreement 暂定协议；有待覆核的协定
;SKcbws ad valorem duty 从价税；按值征税
L<=) @7 ad valorem duty system 从价税制
] IS;\~ ad valorem fee 从价费
=*O= E@] ad valorem tariff 从价关税
+xZQJeKb
additional allowance 额外免税额
ZE
rdt:w additional amount for unexpired risk 未过期风险的额外款额
f?^S bp additional assessable profit 补加应评税利润
+I@cO&CY| additional assessment 补加评税
H2U:@.o2& additional commitment 额外承担
U- g9C. additional commitment vote 额外承担拨款
=!CU $g additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3cixQzb}u additional dependent parent allowance 供养父母额外免税额
5ITq?%{M additional provision 额外拨款
M|8
3HTJ additional stamp duty 附加印花税
kYlg4 .~M additional tax 补加税罚款；补加税款
h55>{)(E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'E -FO_N adjudged bankrupt 被裁定破产
G6Nb{m adjudicated bankrupt 裁定破产人
MM gx|" adjudication fee 裁定费；评定印花税额手续费；评估契据费
9B=1 Yr[ adjudication of bankruptcy 裁定破产；宣告破产
QPs:R hV7 adjudication of insolvency 裁定无力偿还债务
Q'K$L9q adjusted actual 经调整的实数；调整后的实数
'$[Di'*; adjusted current assets 经调整的流动资产；调整后的流动资产
qfr Ni1\9- adjusted figure 经调整的数字；调整后的数额
xA #H0?a] adjusted liabilities 经调整的负债；调整后的负债
smup,RNZRX adjusted loss 经调整的亏损；调整后的亏损
vq>l>as9 O adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
,E}$[mHyjz adjusted profit 经调整的利润；调整后的利润
,Sg33N ? adjusted surplus 经调整的盈余额；调整后的盈余额
6/1$< !WH adjusted value 经调整的价值；调整后的价值
>1ZJ{s e adjustment 调整；修订；理算〔保险〕
[/$N!2'5 adjustment centre 调剂中心
%K1")s adjustment lag 调整过程的时间差距；调整时差
]J Ml| e adjustment mechanism 调整机制
1bSD,;$sQ adjustment of loss 亏损调整
10O$'` adjustment process 调整过程；调整程序
e&1 \'Zq?> adjustment range 调整幅度
; )llt
G administered exchange rate 受管制汇率
BQ#L+9% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
cp%ii' administration expenses 行政费用
0^&!6R administration fee 手续费；行政费
0+ `Pg administration in bankruptcy 破产管理
>qh?L#Fk administration order 遗产管理令
_u5 dC administrator 管理人；遗产管理人
6ep>hS4A& administrator of the estate 遗产管理人
j O8k6<l admission of debt 债项承认书
K DTDJ8 admission of proof 接纳债权证明
5 <+K R.W advance 放贷款项；垫付款项；预支款项；预付款项
.:9s}%Z r advance account 暂支帐目；预付款帐户
%e_"CS advance compensation 预付补偿金
1*UN sEr advance from shareholder 股东垫款
:2y"3azxk advance pending reimbursement 预支以待日后付还
7bF*A YM advanced economy 先进经济体系
"b,%8 advancement 预付；预付财产
98= la,^$ advances warrant 垫款令
; Lq l_1 advancing 贷出
=k{`oO~:9+ adverse balance 逆差
b{5K2k&, adverse exchange 逆汇
E\ th%q,mG advertisement addressed to shareholders 在报章刊登的致股东通告
GEe`ZhG,
advice for collection 托收通知书
VKW|kU7Cs$ advice of drawing 提款通知书；汇票通知书
s9j7Psd advice of payment 付款通知
Uyx&E?SlEq Advisory Committee [Securities and Futures Commission]
>/^#Drwb!i 谘询委员会〔证券及期货事务监察委员会〕
x0Z5zV9 Advisory Committee on Diversification 经济多元化谘询委员会
S$[k Q|Am affidavit 誓章；遗产申报誓章
|vILp/"9=W affidavit of no receipt 述明无收款的誓章
I1"MPx{ affiliate 联号；联营公司；附属公司
`xz&Scil affiliated company 附属公司；联号；联营公司
a07= tD affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?c#$dc" affordability 负担能力
76H!)={ African Development Bank [AfDB] 非洲开发银行
R_kQPP after-acquired property 事后取得的财产
e3m*i}K} after-hours dealing 市后交易
:i*JnlvZ after-tax profit 税后盈利；税后利润；税后溢利
'& yeQ agency agreement 代理协议
EKZVF`L agency expenses 代理机构的开支
B0Xl+JIR# agency fee 代理费
]}PV"|#K{c Agency Law 《代理法》
\2kPq>hu
agent 代理人；承销人
RBGX_v? agent of company 公司代理人
8 0B>L agent's fee 代理人费；经纪费
]v 29 Rx aggregate 总计；总数；总体数字
rg QEUDEQ aggregate amount 总款额；总额
, mFsM!| aggregate assets and liabilities 总体资产与负债
P?ep] aggregate at constant price 按固定价格计算的总体数字
0ejdKdYN aggregate demand 总需求
vO @s$qi aggregate gross position 总持仓量
9#/(N#> aggregate limit 总限额
.tXt cf/ aggregate of salaries tax 合计薪俸税
oC |WB S aggregate performance 总体表现；总体业绩
2 eP ;[o aggregate supply 总体供应
=
+Xc4a aggregate surplus 总盈余
$2#7 D*
Rx aggregate total 整体总额
s0W2?!>) aggregate value 总值；合计价值
z1V#'$_5- aggregated basis 合计基准
s8gU7pT49 aggregated net chargeable income 合计应课税入息实额
pW?& J>\6 aggregation 合并计算；合计；总和
3f76kl(& aggregation of incomes of husband and wife 夫妇入息合并计算
f4('gl9 aggregation of property 财产的总和
8im@4A +n` agio 差价；贴水
8c xai8 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》
ANM g Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
p@Q5b}xCG_ 《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》
|M~ON= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
O&Z' r 《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》
v."Dnl Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}
:?.># 《香港政府和大韩民国政府关于相互促进和保护投资协定》
`,Vv["^ PB agreement for a settlement 授产协议
C;rG]t^% agreement for assignment 转让协议
I!: z,t< agreement for sale 售卖协议；买卖协议
ljJ>;g+ agreement for sale and purchase 买卖协议
"^CXY3v agreement for the payment of interest 支付利息协议
6f%DpJ:$U agreement for the repayment of money 还款协议
_YHu96H; agreement of reinsurance 再保险协议
#`S D$; Agricultural Bank of China 中国农业银行
nBL j [ air passenger departure tax 飞机乘客离境税
+8P,s[0<R_ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
A.%CAGU5w airport tax 机场税
^4$ 'KIq alcohol duty 酒精税
LXfCmc9|Z alienation 让与；让渡；转让
pa]" iZz alimony 生活费；赡养费
!.X.tc All Ordinaries Index [AOI] 所有普通股指数
NucM+r1P all risks 全险；综合险
rAqxTdF All Sales Record for Stock Market 《股票市场成交报告》
15H6:_+=0 Allied Capital Resources Limited 新联财务有限公司
WQePSU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+5p{5 q(o allocation letter 拨款信件
P9Q2gVGAO{ allocation of fund 分配款项；预留款项
x5si70BKC/ allocation of profit 利润分配；溢利分配
V6a` `i] allocation warrant 拨款令
m6n!rRQ^U allotment 分配；配股
~= n#}{/ allotment notice 股份配售通知；配股通知
%!j:fJ() allotment of shares 股份分配
j |_E$L A\ allowable 可获宽免；免税的
U bz"rCjq allowable business loss 可扣除的营业亏损
d5 j_ 6X allowable expenses 可扣税的支出
O}ejWP8> allowance 免税额；津贴；备抵；准备金
fQLax allowance for debts 债项的免税额
SA v<& allowance for depreciation by wear and tear 耗损折旧免税额
d+L#t allowance for funeral expenses 殡殓费的免税额
JWO= !^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]`=X'fED allowance for repairs and outgoings 修葺及支出方面的免税额
|$lwkC)O allowance to debtor 给债务人的津贴
yu bSj* alteration of capital 资本更改
3 /6/G}s alternate trustee 候补受托人
!
T9]/H? amalgamation 合并
l5t2\Fl ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Kp iF0K ambit of charges 征税范围；收费范围
M^ma dx6` amended valuation 经修订的估值
]> !<G8 =N American Commodities Exchange 美国商品交易所
J{"kw1Lu American Express Bank Limited 美国运通银行
sKaE-sbJY American Stock Exchange 美国证券交易所
W 0[N0c amortization 摊销
t,%iL amount due from banks 存放银行同业的款项
}E^S]hdvz amount due from banks abroad 存放海外银行同业的款项
E _ucab-Fi amount due from holding companies 控股公司欠款
ZXb0Y2AVx amount due from local banks 存放本港银行同业的款项
T~8
.9g amount due to banks 银行同业的存款
JcO08n amount due to banks abroad 海外银行同业的存款
n]!fO
6kj amount due to holding companies 控股公司存款
~4,I7c7 amount due to local banks 本港银行同业的存款
Z+:D)L amount due to outport banks 外埠银行同业的存款
^(x^6d amount for note issue 发行纸币的款额
tJI,r_ amount of bond 担保契据的款额
V,7%1TZ: amount of consideration 代价款额
o@E/r.uK amount of contribution 供款数额
S5=Udd" amount of indebtedness 负债款额
,t$,idcT+ amount of principal of the loan 贷款本金额
=v6*| amount of rates chargeable 应征差饷数额
#&!G"x7 amount of share capital 股本额
D@YP7 amount of sums assured 承保款额
$A \m>*@ amount of variation 变动幅度
8%{q%+ amount of vote 拨款数额
N1Ee zC'^ amount payable 应付款额
8Z#j7)G
amount receivable 应收款额
:S
% lv Amsterdam Stock Exchange 阿姆斯特丹证券交易所
MFit|C analysis 分析
v[k5.\No ancillary risk 附属风险
eo]#sf@\0 annual account 周年帐目；周年帐目报表；年度决算；年结
[pOg' annual accounting date 年结日期
/!FWuRe^ annual allowance 每年免税额；年积金；年度津贴；年津
3HV%4nZLf annual balance 年度余额
tV;% J4E' annual disposable income 每年可动用收入
p
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annual estimates 周年预算
!3&kQpF annual fee 年费
MLVB^<qkeH annual general meeting 周年大会
zi] %Zp annual growth rate 年增率；每年增长率
3C>q h{z" annual long-term supplement 长期个案每年补助金
Y#V8(DTyH annual pensionable emolument 可供计算退休金的年薪
E YS>0Y annual report 年报
DtCEm(b0 Annual Report on the Consumer Price Index 《消费物价指数年报》
'w/qcD- annual return 周年报表；周年申报表；每年报税表格
B u Q|~V Annual Return Rules 《周年报表规则》
#} ,x @]p annual review of consumer prices 每年消费物价回顾
nY-* i!H annual roll-forward basis 逐年延展方式
<EX7WA annual salary 年薪
czWw~'." annual statement 年度报表；年度决算表
Ibr%d2yS= Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
F}?<v8#z0 annuitant 年金受益人
q%3<Juq~$ annuity 年金
+",S 2Qmo annuity contract 年金合约
U5 ZX78>a annuity on human life 人寿年金
@M;(K<%h antecedent debt 先前的债项
h^|5|l ante-dated cheque 倒填日期支票
'"YYj$>
' anticipated expenditure 预期开支
t =wXTK5" anticipated net profit 预期纯利
c=p=-j=.J anticipated revenue 预期收入
/="HqBI#i anti-inflation measure 反通货膨胀措施
xp \S2@< anti-inflationary stance 反通货膨胀立场
xN->cA$A apparent deficit 表面赤字
t 1]6(@mj5 apparent financial solvency 表面偿债能力
Pi6C/$
K apparent partner 表面合伙人
%IZ)3x3l
application for personal assessment 个人入息课税申请书
"P Wl4a& application of fund 资金应用
/MTf0^9 application to release as liquidator and to destruct the books of accounts and documents
`^F: - 申请免除清盘人职务及毁灭帐簿与文件
kEN #u appointed actuary 委任精算师
L K7Xw3 appointed auditor 委任核数师；委任审计师
0%C^8%(x appointed trustee 委任的受托人
-AD2I {C appointer 委任人
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\L!(hm apportioned pro rata 按比例分摊
n]? WCG}cd apportionment 分配；分摊
`aSM 8C\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rzLd" ` apportionment formula 分摊方程式
Buc_9Kzw<+ apportionment of estate duty 遗产税的分摊
O pg#*w%- appraisal 估价；评估
D, ;\F,p appreciable growth 可观增长
dSK 0h(8 appreciable impact 显着影响
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appreciable increase 可观增长
)/t 6" " appreciation 增值；升值
a+z2Zd!u\x appreciation against other currencies 相对其他货币升值
*o?i:LE] appreciation of the exchange value of Hong Kong dollar 港元汇值上升
JSVeU54T^< appreciation tax 增值税
/XpSe<3 appropriation 拨款；拨用；拨付
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o y7RC& appropriation account 拨款帐目
GrI& ?=S^ Appropriation Bill 拨款法案
& y. dm W appropriation-in-aid system 补助拨款办法
:hqZPajE approved assets 核准资产
[1Dm<G
u@ approved basket stock 认可一篮子证券
a|qsQ'1,; approved budget 核准预算
_ n O.- approved charitable donation 认可慈善捐款
M[P^]J@ approved charitable institution 认可慈善机构
R, 0Oq5 approved currency 核准货币；认可货币
05e>\}{0 approved estimates 核准预算
$[CA&Y. approved estimates of expenditure 核准开支预算
! q6hC approved overseas insurer 核准海外保险人
EA0iYzV approved overseas trust company 核准海外信托公司
k n Hv?# approved pooled investment fund 核准汇集投资基金
8I#D`yVKc approved provident fund scheme 认可公积金计划
3VO:+mT approved provision 核准拨款
^X? D #\ approved redeemable share 核准可赎回股份
O.\ h'3C approved regional stock 认可地区性证券
@p!Q1-] = approved retirement scheme 认可退休金计划
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kkxU.xXE approved subordinated loan 核准附属贷款
sBW3{uK arbitrage 套戥；套汇；套利
-Zy)5NB-tZ arbitrageur 套戥者；套汇者
J eQ [qQ arbitrary amount 临时款项
c ~Kc7}I arrangement 措施；安排；协定
zG%
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arrears 欠款
v*TeTA
% arrears of pay 欠付薪酬
{*x Bm# arrears of revenue 逾期未收税款；逾期未收的帐项
W<'<'z5 articles of association 组织章程；组织细则；组织章程细则
sBjXE>_#) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hPO>,j^ ascertainment of profit 确定利润
%KV2< t? "Asia Clear" “亚洲结算系统”
:JV\){P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$h[ Yz l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
k|j:T[_ Asian Development Fund [ADF] 亚洲发展基金
/tC9G@Hl Asian dollar bond 亚洲美元债券
w-rOecwFvu Asian dollar market 亚洲美元市场
mK\aI Asian dollar rate 亚洲美元利率
}~zO+Wf2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
TA;,>f* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
kK?zVH-! asked price 沽盘；喊价；索价；卖方报价
" i`8l .Lc assessable income 应评税入息
&oN /_7y assessable loss 应评税亏损
2%YXc| gGT assessable profit 应评税利润
x rI}3T assessable value 应评税值
%V_eJC""? assessed profit 估定利润
Mq+< mX7 assessed value 经评估价值
l%PnB
)F assessment 评税；评定；估价；评税单
VO -784I assessment number 评税编号；估价编号
0vckoE assessment of additional tax 补加税评税
F6&P ~H assessment of performance 业绩评估；实绩评价
-1m vhR~ Assessor 评税主任
e^frVEV asset price bubbles 资产价格泡沫
lU$X4JBzS asset-backed securities 具资产保证的证券
4A o{M assets accretion 资产增值
1v]t!}W:6 assets and liabilities 资产与负债
3^ ~Zj95M assets betterment statement 资产递增表；资产改进表
6/7F">@j assets lending 实物放款；有抵押贷款
~d+O/: =K_ assets of the company passing on the death 死者去世时转移的公司资产
%EIUAG assets pledged as security for liabilities 用作负债抵押的资产
V.j#E 1 P assets portfolio 资产投资组合
j],& z^O$ assets price 资产价格
qw0~ *0} assets quality 资产质素
,;3:pr assets realization 资产变现
|_I[1%&`N assets refinancing arrangement 资产再集资安排
s01$fFJgO assets securitization 资产证券化
D pNX66O assets situated outside Hong Kong 在香港以外地方的资产
>w2f8tW`PP assets stripping 削减资产；拆卖资产
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mW\\kA> assets value 资产值
sD2Qm assignee 承让人
T#N80BH[ assignment 转让；转让书；转让契
] ut?&&* assignment of interest 权益转让
/&6Q) assignment of letters patent and trade mark 专利证书及商标转让
!7Uu]m69n assignment of property 物业转让；物业转让书
Cz[5Ug'V assignment right 转让权
`axQd%:AC assignor 转让人
o@',YF>OQ associate 有联系的人；有关连人士；相联者；合伙人；联系人
"i(U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+7^w9G associate member 附属会员
w= B associated body corporate 相联法人团体
v?{vg?vI associated company 相联公司；联属公司
vVd xi9yk associated corporation 相联法团
fv/v| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{[lx!QF 8& 公认会计师公会〔英国〕
C\/b~HU Association of Futures Exchange Brokers 香港期货经纪协会
7_7xL(F/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^T+<!k association of underwriters 承保人组织
lXw;|d GF assumption of control 接管
8z0 Hx assurance 担保；保险；转易；转易书
+> ^[W~[2 assurance of interest 权益的转易
Ga?UHw~ at 19XX price 按一九ＸＸ年价格计算
E s :5yX ! at a discount 按赔价计算；按贴水价格计算；打折扣
"V:XhBG? at a premium 按溢价计算；按升水价格计算
63SVIc~wT at call 通知付款；按通知
nE^wxtY at constant market price 按固定市价计算
U#iT<#!l2 at constant price 按固定价格计算
x6jm -n at cost 按成本计算
XWc|[>iO at current market price 按当时市价计算；按现时市价计算
a0)vvo=bz at current price 按当时价格计算；按现时价格计算
j}"]s/= 6 at factor cost 按要素成本计算；按生产要素成本计算
% hNn%Oy:E at money-of-the-day price 按付款当日价格计算
z 3Zu C{ at or better 按指定或较佳价位〔买卖指令〕
c.\:peDk at par 按面值计算；平价
Y0rf 9 at sight 见票即付
M Ey1~h/ at the close 按收市盘
5#P: "U at the opening 按开市盘
;g6 nHek attestation 见证；见证条款
]y$)%J^T at-the-money option 平价期权
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@{$\?x: attorney 受权人；受托代表人
vW9^hbdx attornment 新拥有人承认书
s!bHS_\e| attributable profit 可归属利润
Yo>%s4_ , attributable share value 可归属股份价值
7%W!k zp> Auckland Stock Exchange 奥克兰证券交易所
3HXh6( e auction 拍卖
{6ajsy5 = auctioneer 拍卖商
F= :F>6` audit 审计；核数
R,uJ K)m Audit Commission 审计署
69N1 m P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_Wq7U1v` 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
HE9.
k.sS audit review 帐目审查
TeOFAIU Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X5|?/aR} audited account 审计帐目；经审计的帐目
M_yZR^;^- audited annual account 经审计的周年帐目
w 6%l8+{R audited balance sheet 经审计的资产负债表
OX '/?B(( auditor 核数师；核数主任；审计师
9Y; }JVS auditor's certificate 核数师证明书；审计师证明书
)kFme =; auditor's report 核数师报告；审计师报告
q=T<^Tk#e Aussie bond 澳元债券
Q,ZkeWQ7% austerity budget 紧缩预算
Kw)C{L5a Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
D-;J;m
\ Australia All Ordinaries Index 澳洲所有普通股票指数
^XtHF|%0T Australian Dollar [AUD] 澳元
M|5^ ':Y Australian Options Market 澳大利亚期权市场
Vx0MG{vG1 Australian Securities Commission 澳洲证券事务监察委员会
ER0TY, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
<t% Ao," Australian Stock Exchange 澳大利亚证券交易所
':5U& Austrian Schilling [ATS] 奥地利先令
# Lu4OSM+ authentication 认证；鉴证
KB$ vQ@N authority to purchase 委托购买证；委购书
[R roHXdk+ authorization 认可；核准；授权；授权书
r9U[-CX:" authorization by direction 指示授权
wI|bBfd( authorization by instruction 指令授权
6,sRavs authorization by warrant 令状授权
eW<!^Aer authorization of unit trust 单位信托的认可
<e@I1iL37y authorized agent 指定代理人
1',+&2)oj authorized capital 法定资本
Yqq$ kln authorized clerk 出市员
y TMGISX5 authorized dealer 认可交易商
mE)x7 authorized financial institution 认可财务机构
9 ayH:; authorized fund 认可基金
#$9U=^Z[ authorized fund house 获授权的基金公司；认可基金公司
?etj.\q6 authorized institution 认可机构
LGdf_M-f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2}W6{T' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
J~ PTVR authorized insurer 获授权保险人；获认可承保人
4c493QOd authorized investment 特准投资项目
fh/)di authorized person 获授权人
6"#Tvj~-8 authorized representative 获授权代表
|qFN~ ! authorized share capital 法定股本
]kU~ #WT automated quotation system 自动报价系统
@5uyUSt] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>QbI)if`1 自动交易系统〔香港期货交易所有限公司〕
qX}dbuDE"P automatic adjustment mechanism 自动调整机制
TU^tW automatic adjustment system 自动调整系统
[xH2n\7 Automatic Clearing House 自动票据交换所
oQE_?">w automatic exchange rates accumulation system 自动化汇率累集系统
[m@e^6F0U Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Fp* & os automatic teller machine [ATM] 自动柜员机
vM$#m1L ? autopay 自动转帐
mAtG&my) available assets 可用资产
(rCPr,@0 available fiscal reserve 现存财政储备
@5 POgQ 8 available profit 可用利润
-bG#h)yj Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
G+%5V5GS average 平均；平均数；海损
_'o^@v: average basic salary 平均基本薪金
2 gNBPd )I average consumer expenditure 平均消费开支；一般消费开支
,&
{5,=
average cost 平均成本
6 I>xd average cost of land production 增辟土地平均成本
9=sMKc%!- average daily turnover 平均每日成交额
KH CdO average daily wage rate 平均每日工资率
~S~x@&yR average expenditure pattern 平均开支模式
q , 19NZ average growth rate 平均增长率
<CdG[Ih average net fixed assets 固定资产平均净值
omDi<- average of relatives 相对价格平均数
E,nYtn|B average price 平均价格
CMD`b average propensity to consume 平均消费倾向；一般消费倾向
1Rb<(% average propensity to save 平均储蓄倾向；一般储蓄倾向
'FvhzGn9Q average rate 平均率
Jh hT7\h( average revenue 平均收入；平均收益
g#bfY=C average stock 平均库存；平均存货
4h0jX 9 average yearly rent 平均年租
{e!uvz,e avoidance of double taxation 避免双重课税
=iQ`F$ M avoidance of tax 避税
