A:
<hO|:LX A share Ａ股；甲类股份
du:%{4 abatement of tax 减税；减扣免税额
GGY WvGE+ ABN AMRO Bank N.V. 荷兰银行
mP?~#RZ above-the-line expenditure 线上项目支出；经常预算支出
o|v_+<zD! above-the-line receipt 线上项目收入；经常预算收入
8@f=GJf ABSA Asia Limited 南非联合亚洲有限公司
gZ^NdDBO absolute change 绝对数值变更
pxs#OP absolute expenditure 实际开支
> ,v,4,c absolute guideline figure 绝对准则数字
-X6[qLq absolute interest 绝对权益
l {7q( absolute order of discharge 绝对破产解除令
> $#v\8 absolute profit margin 绝对利润幅度
_Zq2 <: absolute value 实值；绝对值
@sV6 g?{tI absolutely vested interest 绝对既得权益
9z:P#=Q: absorbed cost 已吸收成本；已分摊成本
y ^SDt3Am absorption 吸收；分摊；合并
V+M=@Pvp9 absorption rate 吸收率；摊配率；分摊率
#! WD1a?L ACB Finance Limited 亚洲商业财务有限公司
AxOn~fZ! acceptable form of reciprocity 合理的互惠条件
kdX ]Afyj acceptable rate 适当利率；适当汇率
{I2qnTN_a acceptance agreement 承兑协议
PJCRvs |X acceptance for honour 参加承兑
V_SZp8 acceptor 承兑人；接受人；受票人
i8tH0w/(M acceptor for honour 参加承兑人
$g?`yE(K accident insurance 意外保险
3%JPJuNVw Accident Insurance Association of Hong Kong 香港意外保险公会
`V; vvHP A accident insurance scheme 意外保险计划
Psf'#4g accident year basis 意外年度基准
*c[X{ accommodation 通融；贷款
XSu9C zx&I accommodation bill 通融票据；空头票据
Wn9b</ tf accommodation party 汇票代发人
-I' @4\< account balance 帐户余额；帐户结余
oA _,jsD4 account book 帐簿
}h6 N.vz account collected in advance 预收款项
z8ox#+l account current book 往来帐簿
GV5hmDzRs account of after-acquired property 事后取得的财产报告
KV!!D{VS`@ account of defaulter 拖欠帐目
Q+O3Wgjy account payable 应付帐款
!H5r+%Oo| account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y-.pslg account receivable 应收帐款
w<3g1n7R account receivable report 应收帐款报表
vPV=K+1 account statement 结单；帐单；会计财务报表
q0oNRAvn" account title 帐户名称；会计科目
,pgpu ! accountant's report 会计师报告
nI -^ Accountant's Report Rules 会计师报告规则
;JK !dzi} accounting and auditing procedure 会计与审计程序；会计与核数程序
vB :_|B Accounting Arrangements 《会计安排》
\ > @'wl accounting basis 会计基础
Z?vbe}pUM accounting by Official Receiver 破产管理署署长呈交的帐目
U(.3[x Accounting Circular 《会计通告》
8?L7h\)- accounting class 会计类别
g ]= w_ accounting date 记帐日期；会计结算日期
N* C"+2 accounting for money 款项核算
(>OCLmV$ Accounting Officer 会计主任
Puu O2TZ accounting period 会计报告期；会计期
=]OG5b_-Y accounting policy 会计政策；会计方针
kO]], Vy` accounting practice 会计惯例
@ y (9LSs
accounting principle 会计准则
6<h?%j( accounting record 会计记录
v\Y362Xv accounting report 会计报告
} #[MV+D Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7yU<!p?( Accounting Society of China 中国会计学会
?0Qm accounting statement 会计报表
pN[G ?A accounting system 会计制度；会计系统
Kh!h_ accounting transaction 会计事项；帐务交易
$_6DvJ0 accounting treatment 会计处理
=)B@ `" accounting year 会计年度
3MR4yw5v accretion 增值；添加
8H>: C (h accrual 应计项目；应累算数目
_pX y}D accrual basis 应计制；权责发生制
PTu~PVbp4 accrual basis accounting 应计制会计；权责发生制会计
;+dB-g[ accrue 应累算；应计
= ]pcC accrued benefit 应累算利益
# gw ys
accrued charges 应计费用
h J+;N accrued cumulative preference share dividend 应累算的累积优先股股息
^cE|o&Rm; accrued expenses 应累算费用
g| W|>`> accrued interest payable 应付利息；应计未付利息
Lh%>>
Ht{ accrued interest receivable 应收利息；应计未收利息
; 7`y## accrued right 累算权益
p&nIUx" accruing profit 应累算的利润
g,5r)FU` accumulated fiscal reserve 累积财政储备
>-s\$8En' accumulated profit 累积利润；滚存溢利
VQr)VU=jb accumulated reserve 累积储备
A=7
[^I2 accumulation of surplus income 累积收益盈余
%|l^oC+E acquired assets 既得资产
S$!)Uc\)A acquisition 收购；购置；取得
;NrN#<j( ! acquisition cost 购置成本
8+Y+\XZG acquisition expenses 购置费用
AwhXCq|k acquisition of 100% interest 收购全部股权
`7|\Gqy acquisition of control 取得控制权
'V reO52 acquisition of fixed assets 购置固定资产
H!y%Fa Ti acquisition of shell “买壳”
zCd QI acquisition price 收购价
x"@Y[ act of God 天灾
1D42+cy acting partner 执事合伙人
s2*^ P G active market 买卖活跃的市场；交投畅旺的市场；旺市
&ACM:&Ob active partner 积极参与的合伙人
N 798(" active trading 交投活跃
[@U2a$k+d actual circulation 实际流通
vHY."$ |H actual cost 实际成本
6.z8!4fpl actual expenditure 实际开支；实际支出
e}u# :ysj actual income 实际入息；实际收入；实际收益
OPp>z0p%6X actual market 现货市场
zV(F9}^ actual price 现货价；实际价格
/dU-$}>ZI actual profit 实际利润
x0ZEVa0`4 actual quotation 实盘；实际价位；实际报价
k%iZ .. actual year basis 按实际年度计算
C:77~f-+rQ actuals 实货
9/ rX% actuarial investigation 精算调查
X\?e=rUfn actuarial principle 精算原则
-5Qsc/ s& actuarial report 精算师报告
Hq.ys> _ Actuarial Society of Hong Kong 香港精算学会
mK3U*)A
actuarial valuation 精算师估值
*(PQaXx4 actuary 精算师
CU3 [{a ad referendum agreement 暂定协议；有待覆核的协定
5*=a*nD11 ad valorem duty 从价税；按值征税
rrGsam\. ad valorem duty system 从价税制
.JNU3%s ad valorem fee 从价费
fmDU ad valorem tariff 从价关税
fqaysy additional allowance 额外免税额
5>J{JW| additional amount for unexpired risk 未过期风险的额外款额
A^PCI*SN[ additional assessable profit 补加应评税利润
6~Y-bn"%D5 additional assessment 补加评税
hjB G` S# additional commitment 额外承担
rz c}2I additional commitment vote 额外承担拨款
o#X|4bES additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_ ri1RK, additional dependent parent allowance 供养父母额外免税额
Is~bA_-
; additional provision 额外拨款
F&r+"O)^-R additional stamp duty 附加印花税
v3w5+F additional tax 补加税罚款；补加税款
-lM4 *+f Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
mOj6
4}_`" adjudged bankrupt 被裁定破产
*@J adjudicated bankrupt 裁定破产人
<(Ub( adjudication fee 裁定费；评定印花税额手续费；评估契据费
mmrx*sr= adjudication of bankruptcy 裁定破产；宣告破产
}(AgXvRq adjudication of insolvency 裁定无力偿还债务
#un#~s
7Q adjusted actual 经调整的实数；调整后的实数
M6E.!Cs adjusted current assets 经调整的流动资产；调整后的流动资产
@Oe!*|?mS adjusted figure 经调整的数字；调整后的数额
#4. S2m4 adjusted liabilities 经调整的负债；调整后的负债
$O*rxQ} adjusted loss 经调整的亏损；调整后的亏损
%k 8} IBL adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
9/OB!<*V| adjusted profit 经调整的利润；调整后的利润
krkRP%jy adjusted surplus 经调整的盈余额；调整后的盈余额
c?i=6C dD' adjusted value 经调整的价值；调整后的价值
k~ #F@_ adjustment 调整；修订；理算〔保险〕
&DdFK.lt adjustment centre 调剂中心
|I7-7d-; / adjustment lag 调整过程的时间差距；调整时差
"j5b$T0P> adjustment mechanism 调整机制
@q9uU9c adjustment of loss 亏损调整
.Yqu OCc( adjustment process 调整过程；调整程序
\>NjeMuWU adjustment range 调整幅度
SRq0y,d administered exchange rate 受管制汇率
OM!CP'u#{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
L^: +8g administration expenses 行政费用
[\NyB c administration fee 手续费；行政费
/esSM~*H administration in bankruptcy 破产管理
^7C?yC administration order 遗产管理令
0Y# S2ty administrator 管理人；遗产管理人
?pdvFM administrator of the estate 遗产管理人
7 bioLE admission of debt 债项承认书
DXj_\ R(} admission of proof 接纳债权证明
/ [YH
W] advance 放贷款项；垫付款项；预支款项；预付款项
MF/359r)Et advance account 暂支帐目；预付款帐户
Ob+L| FbnN advance compensation 预付补偿金
<lh+mrXm advance from shareholder 股东垫款
24_F`" :-= advance pending reimbursement 预支以待日后付还
$ \>GQ~k advanced economy 先进经济体系
p:u?a, p advancement 预付；预付财产
Q7O8']~n advances warrant 垫款令
?C
advancing 贷出
$a (EF
6 adverse balance 逆差
+Ok R7bl adverse exchange 逆汇
'`^<*;w advertisement addressed to shareholders 在报章刊登的致股东通告
-[?q?w!? advice for collection 托收通知书
,o-BJ
069 advice of drawing 提款通知书；汇票通知书
HVzG }r(J advice of payment 付款通知
:&Xy#.un Advisory Committee [Securities and Futures Commission]
CK1Xdyf_S 谘询委员会〔证券及期货事务监察委员会〕
4CO:*q G)o Advisory Committee on Diversification 经济多元化谘询委员会
(9x8,f0z affidavit 誓章；遗产申报誓章
)P\ Vd # affidavit of no receipt 述明无收款的誓章
,mH2S/<}S affiliate 联号；联营公司；附属公司
6dO )] affiliated company 附属公司；联号；联营公司
kK nz
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YK#bzu ,! affordability 负担能力
!h&A^sAc African Development Bank [AfDB] 非洲开发银行
(v*$ Ex F after-acquired property 事后取得的财产
Wbc*x
after-hours dealing 市后交易
/X)fWO S6 after-tax profit 税后盈利；税后利润；税后溢利
*G ot agency agreement 代理协议
e$|g agency expenses 代理机构的开支
9 aT# 7B agency fee 代理费
j;eR9jI$T Agency Law 《代理法》
SEQ
bw](ss agent 代理人；承销人
RO, agent of company 公司代理人
\M M(w& agent's fee 代理人费；经纪费
9|O#+_=+ v aggregate 总计；总数；总体数字
)|f! }( p aggregate amount 总款额；总额
rk W*C'2fz aggregate assets and liabilities 总体资产与负债
-?n|kSHX aggregate at constant price 按固定价格计算的总体数字
V}ZF\SG(K aggregate demand 总需求
DWDL|4
og aggregate gross position 总持仓量
rJK3;d? E aggregate limit 总限额
A][\L[8X aggregate of salaries tax 合计薪俸税
jJ86Ch aggregate performance 总体表现；总体业绩
!=>pI/ECQ* aggregate supply 总体供应
31-%IkX+k aggregate surplus 总盈余
lTsl= aggregate total 整体总额
Qy |*[ aggregate value 总值；合计价值
j E_a ++ aggregated basis 合计基准
@%@uZqQ4 aggregated net chargeable income 合计应课税入息实额
;cIs$ aggregation 合并计算；合计；总和
v0`E
lkaN aggregation of incomes of husband and wife 夫妇入息合并计算
hp6S *d
aggregation of property 财产的总和
/m%Y. :g agio 差价；贴水
qJ!&H 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》
D 4^2F(YRX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
hh`7b ,+ 4 《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》
W@jBX{k Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
zZD a7 1> 《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 JUKznO Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\M 1- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
0 }jB/Z_T agreement for a settlement 授产协议
;,n{6` agreement for assignment 转让协议
H
`Fe |6I& agreement for sale 售卖协议；买卖协议
9r% O agreement for sale and purchase 买卖协议
<e|I?zI9- agreement for the payment of interest 支付利息协议
{C nz7TVB agreement for the repayment of money 还款协议
-sl]
funRy agreement of reinsurance 再保险协议
I?@9;0R Agricultural Bank of China 中国农业银行
SUxz &xH air passenger departure tax 飞机乘客离境税
HjUs }#</ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
k,O( "T[ airport tax 机场税
bCHA!zO alcohol duty 酒精税
he;;p ="!* alienation 让与；让渡；转让
1I^[_ /_\y alimony 生活费；赡养费
s<LF=qGu All Ordinaries Index [AOI] 所有普通股指数
U bT 7 all risks 全险；综合险
KOVGwEj All Sales Record for Stock Market 《股票市场成交报告》
k2muHKBlk Allied Capital Resources Limited 新联财务有限公司
n%? bMDS all-items index [Consumer Price Index] 总指数〔消费物价指数〕
HkFo y y allocation letter 拨款信件
!Z2?dhS allocation of fund 分配款项；预留款项
yU3f M?a allocation of profit 利润分配；溢利分配
uqPa gt< allocation warrant 拨款令
S1NM9xHJ allotment 分配；配股
vFXih'=_ allotment notice 股份配售通知；配股通知
@D&V OJV allotment of shares 股份分配
9/TF # allowable 可获宽免；免税的
uG@Nubdwuy allowable business loss 可扣除的营业亏损
m[,!
orq allowable expenses 可扣税的支出
xpt *S ~ allowance 免税额；津贴；备抵；准备金
8 W
Mhe=[ allowance for debts 债项的免税额
$NzD&b$7 allowance for depreciation by wear and tear 耗损折旧免税额
v)>R)bzqe allowance for funeral expenses 殡殓费的免税额
<[Ae 0UK allowance for inflation 为通货膨胀而预留的款项；通胀准备金
RSXYz8{ allowance for repairs and outgoings 修葺及支出方面的免税额
yZ=wT,Y allowance to debtor 给债务人的津贴
|13UJ
vR alteration of capital 资本更改
@#$5_uU8\( alternate trustee 候补受托人
a,IE;5kG amalgamation 合并
6hQ?M YX ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<rV3(qb#]J ambit of charges 征税范围；收费范围
wB}s>o\ amended valuation 经修订的估值
]Sg4 >tp American Commodities Exchange 美国商品交易所
8C3oj American Express Bank Limited 美国运通银行
I|]~f[xI American Stock Exchange 美国证券交易所
0\84~t'[ amortization 摊销
FP =%e]vJ amount due from banks 存放银行同业的款项
sA=WU(4^ amount due from banks abroad 存放海外银行同业的款项
4JSf t
t amount due from holding companies 控股公司欠款
tWy0%
- amount due from local banks 存放本港银行同业的款项
7<DlA>(oUX amount due to banks 银行同业的存款
7(AB5.O amount due to banks abroad 海外银行同业的存款
Sb I %| amount due to holding companies 控股公司存款
`8xt!8Z$ amount due to local banks 本港银行同业的存款
:it52* 3= amount due to outport banks 外埠银行同业的存款
] P;Ng=a amount for note issue 发行纸币的款额
1*<m,.$ amount of bond 担保契据的款额
],9%Q E amount of consideration 代价款额
aaW(S K amount of contribution 供款数额
6tBL?'pG amount of indebtedness 负债款额
C;#vW FE amount of principal of the loan 贷款本金额
$lmGMljF amount of rates chargeable 应征差饷数额
`b 6j7 amount of share capital 股本额
+x$Gw X amount of sums assured 承保款额
B* #lkMr
amount of variation 变动幅度
t=\ y|Idc amount of vote 拨款数额
daS l.:1 amount payable 应付款额
6jT+kq) amount receivable 应收款额
zX{K\yp Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*T0{ yI analysis 分析
57*`y'C W ancillary risk 附属风险
/ghXI"ChI annual account 周年帐目；周年帐目报表；年度决算；年结
v?Q&06PMRc annual accounting date 年结日期
R,?7|x annual allowance 每年免税额；年积金；年度津贴；年津
s
8O"U% annual balance 年度余额
g Oa L4tu annual disposable income 每年可动用收入
W=j annual estimates 周年预算
70IBE[T& annual fee 年费
v;4l*)$) annual general meeting 周年大会
D0NSzC Hx annual growth rate 年增率；每年增长率
w3oh8NRs_ annual long-term supplement 长期个案每年补助金
S{_i1' annual pensionable emolument 可供计算退休金的年薪
AdV&w: ^yf annual report 年报
~kM# lh7At Annual Report on the Consumer Price Index 《消费物价指数年报》
!0Hx1I <*x annual return 周年报表；周年申报表；每年报税表格
Bbk=0+ ^8I Annual Return Rules 《周年报表规则》
w+c%Y\: annual review of consumer prices 每年消费物价回顾
%!Z9: +;B annual roll-forward basis 逐年延展方式
'o41)p annual salary 年薪
{T EF#iF annual statement 年度报表；年度决算表
AP*Z0OFE Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
%DH2]B? 0 annuitant 年金受益人
znm3b8ns annuity 年金
s tn/ annuity contract 年金合约
=y)e&bj annuity on human life 人寿年金
@T>\pP]o antecedent debt 先前的债项
>S\D+1PV ante-dated cheque 倒填日期支票
f X"cQ& anticipated expenditure 预期开支
LDilrG) anticipated net profit 预期纯利
h8# 14 ? anticipated revenue 预期收入
ft$@':F anti-inflation measure 反通货膨胀措施
"SGq$3D anti-inflationary stance 反通货膨胀立场
);X &J:-l+ apparent deficit 表面赤字
-L=aZPW`M apparent financial solvency 表面偿债能力
AG ?cI@', apparent partner 表面合伙人
S+aXlb application for personal assessment 个人入息课税申请书
;jC}.]
_)w application of fund 资金应用
GZ xG!r - application to release as liquidator and to destruct the books of accounts and documents
3^ NHV g 申请免除清盘人职务及毁灭帐簿与文件
WBcnE( zF appointed actuary 委任精算师
h+ixl#: appointed auditor 委任核数师；委任审计师
x93t. 5E6 appointed trustee 委任的受托人
yb{ud appointer 委任人
1n HQ)od apportioned pro rata 按比例分摊
BllS3I }V apportionment 分配；分摊
=z _.R E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i Ks @oHW apportionment formula 分摊方程式
@K{1O| V apportionment of estate duty 遗产税的分摊
%#5yC|o9Pn appraisal 估价；评估
(t $jb |Oa appreciable growth 可观增长
SvE3E$ * appreciable impact 显着影响
!$}:4}5 6F appreciable increase 可观增长
<UI^~Azc# appreciation 增值；升值
|]s/NNU appreciation against other currencies 相对其他货币升值
9eG{"0) appreciation of the exchange value of Hong Kong dollar 港元汇值上升
s.VtmAH appreciation tax 增值税
l-?B 1gd,l appropriation 拨款；拨用；拨付
] mO$Tg&s~ appropriation account 拨款帐目
X9ua&T2(l Appropriation Bill 拨款法案
`cu W^/c appropriation-in-aid system 补助拨款办法
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k Ol approved assets 核准资产
fjD/<` }v approved basket stock 认可一篮子证券
YVSAYv_ZG} approved budget 核准预算
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~PaP$=\ approved charitable donation 认可慈善捐款
njhDrwN approved charitable institution 认可慈善机构
O}$@|w(8; approved currency 核准货币；认可货币
V 5ve approved estimates 核准预算
k&TZ
approved estimates of expenditure 核准开支预算
T'W)RYnwl approved overseas insurer 核准海外保险人
=E E>QM approved overseas trust company 核准海外信托公司
R<* c approved pooled investment fund 核准汇集投资基金
k9]M=eO approved provident fund scheme 认可公积金计划
H] i.\2z approved provision 核准拨款
+MHsdeGU1W approved redeemable share 核准可赎回股份
_>:R]2Ew approved regional stock 认可地区性证券
&`]Lg?J approved retirement scheme 认可退休金计划
D jzHEqiH approved subordinated loan 核准附属贷款
H > Y0R arbitrage 套戥；套汇；套利
FBDRb J
su arbitrageur 套戥者；套汇者
F?h{IH
f arbitrary amount 临时款项
;^fGQ]`4 arrangement 措施；安排；协定
j.}@ 9 arrears 欠款
|_fmbG arrears of pay 欠付薪酬
hrT!S arrears of revenue 逾期未收税款；逾期未收的帐项
hh%f mc articles of association 组织章程；组织细则；组织章程细则
k
5~#_D> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
h`{agW B ascertainment of profit 确定利润
[9}D+k F "Asia Clear" “亚洲结算系统”
>d/DXv
3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
aHhr_.>X Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
| DB7o+4 Asian Development Fund [ADF] 亚洲发展基金
i!AFXVX Asian dollar bond 亚洲美元债券
$-x@P9im Asian dollar market 亚洲美元市场
}MW7,F Asian dollar rate 亚洲美元利率
WR5@ S&fU` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
$ 9~6M* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
H YA < asked price 沽盘；喊价；索价；卖方报价
_BC%98:WP assessable income 应评税入息
<in#_Of {E assessable loss 应评税亏损
>0^oC[ B assessable profit 应评税利润
\:7G1_o assessable value 应评税值
n:TW Z.9 assessed profit 估定利润
r2t|,%%N7 assessed value 经评估价值
)Id.yv}_ assessment 评税；评定；估价；评税单
QYS 1.k assessment number 评税编号；估价编号
z c1y)s0G assessment of additional tax 补加税评税
Y.7 iKMp( assessment of performance 业绩评估；实绩评价
CO%o.j=1 Assessor 评税主任
utH/E7^8 asset price bubbles 资产价格泡沫
/=y _ # l asset-backed securities 具资产保证的证券
( vO \h8 assets accretion 资产增值
@^O+ulLJ,] assets and liabilities 资产与负债
}KEL{VUX assets betterment statement 资产递增表；资产改进表
2c nyq$4k assets lending 实物放款；有抵押贷款
`<cn b!] assets of the company passing on the death 死者去世时转移的公司资产
[wLK*9@& assets pledged as security for liabilities 用作负债抵押的资产
S)n+E\c assets portfolio 资产投资组合
9Q*T'+V assets price 资产价格
a;GuFnfn, assets quality 资产质素
VM.4w.})_E assets realization 资产变现
q3_ceXYU assets refinancing arrangement 资产再集资安排
uT\|jv, assets securitization 资产证券化
w#-J ?/m assets situated outside Hong Kong 在香港以外地方的资产
@ .D1_A assets stripping 削减资产；拆卖资产
@2X{e7 +D assets value 资产值
o+}>E31a assignee 承让人
o.o$dg(r! assignment 转让；转让书；转让契
w6Owfq'v assignment of interest 权益转让
*_ qLLJg assignment of letters patent and trade mark 专利证书及商标转让
}{o ZdO assignment of property 物业转让；物业转让书
xJNV^u assignment right 转让权
@Yu=65h assignor 转让人
>GV(\In associate 有联系的人；有关连人士；相联者；合伙人；联系人
)qq5WShMJ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!e<D2><^ associate member 附属会员
.+.'TY-- associated body corporate 相联法人团体
8lNkY`P7s associated company 相联公司；联属公司
3EVAB0/$ associated corporation 相联法团
U8||) + Association of Chartered Certified Accountants [ACCA] [United Kingdom]
VGe OoS 公认会计师公会〔英国〕
$ \9M6k' Association of Futures Exchange Brokers 香港期货经纪协会
[yyL2=7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
$'I-z.G V association of underwriters 承保人组织
Dr _ (u<[ assumption of control 接管
zJMm=Mw^ assurance 担保；保险；转易；转易书
>QA;02 assurance of interest 权益的转易
^!FLi7X at 19XX price 按一九ＸＸ年价格计算
.XZq6iF9 at a discount 按赔价计算；按贴水价格计算；打折扣
l`mNOQ@}' at a premium 按溢价计算；按升水价格计算
5`3Wua at call 通知付款；按通知
> 508-)' at constant market price 按固定市价计算
SJ%h.u@&@F at constant price 按固定价格计算
(X{o =co, at cost 按成本计算
llK7~uOC at current market price 按当时市价计算；按现时市价计算
H1fKe=$1 at current price 按当时价格计算；按现时价格计算
i(9 5=t( at factor cost 按要素成本计算；按生产要素成本计算
VfFX H,j at money-of-the-day price 按付款当日价格计算
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at or better 按指定或较佳价位〔买卖指令〕
CI8bHY$ at par 按面值计算；平价
y~r5KB6w at sight 见票即付
d#W>"Cqxqa at the close 按收市盘
wG-l R,glb at the opening 按开市盘
`B%IHr attestation 见证；见证条款
a3wk#mH
at-the-money option 平价期权
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'j. attorney 受权人；受托代表人
xIb"8,N attornment 新拥有人承认书
->u}b?aF attributable profit 可归属利润
c H7Gb|,M attributable share value 可归属股份价值
yh'uH Auckland Stock Exchange 奥克兰证券交易所
{gkY:$xnrG auction 拍卖
9sId2py]W auctioneer 拍卖商
Z`jSpgWR audit 审计；核数
VUQx"R9- Audit Commission 审计署
rG t/ /6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6!|/(~ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
71I: P|.> audit review 帐目审查
g.]S5( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
U=vh_NHj audited account 审计帐目；经审计的帐目
G@=H='
:~ audited annual account 经审计的周年帐目
NGs@z^&V audited balance sheet 经审计的资产负债表
OH_ m ZA auditor 核数师；核数主任；审计师
7l H.>n auditor's certificate 核数师证明书；审计师证明书
` JZ `j7f auditor's report 核数师报告；审计师报告
ZR*Dl.GWY Aussie bond 澳元债券
g~v>{F+u austerity budget 紧缩预算
U(~d^9/# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
nv OJY6)$V Australia All Ordinaries Index 澳洲所有普通股票指数
sVNM#, Australian Dollar [AUD] 澳元
I$Ra*r Australian Options Market 澳大利亚期权市场
?H0"*8C?Y Australian Securities Commission 澳洲证券事务监察委员会
5 bHS| < Australian Society of Certified Practising Accountants 澳洲执业会计师公会
gY/p\kw sj Australian Stock Exchange 澳大利亚证券交易所
H3Zs m)+: Austrian Schilling [ATS] 奥地利先令
J};=)xLX; authentication 认证；鉴证
Fs 95^T authority to purchase 委托购买证；委购书
d# >iFD+ authorization 认可；核准；授权；授权书
6%\&m|S authorization by direction 指示授权
z <jH{ AU authorization by instruction 指令授权
l WRRB&8 authorization by warrant 令状授权
F4|U \,g authorization of unit trust 单位信托的认可
U^~jB= =] authorized agent 指定代理人
N_Q\+x}zq authorized capital 法定资本
\ 0J &^C authorized clerk 出市员
{~0 r3N4Zl authorized dealer 认可交易商
}}q_QD_ authorized financial institution 认可财务机构
L
>HyBB authorized fund 认可基金
k%TjRf{p authorized fund house 获授权的基金公司；认可基金公司
^ - H authorized institution 认可机构
hTS?+l authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1b LY1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[R%Pf/[Fr authorized insurer 获授权保险人；获认可承保人
Ra-%,cS authorized investment 特准投资项目
RKtU@MX49 authorized person 获授权人
%kXg|9Bx! authorized representative 获授权代表
Y| 2Gj(*8 authorized share capital 法定股本
5m\T~[`% automated quotation system 自动报价系统
+m]Kj3-z@ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
gu|cQ2xV 自动交易系统〔香港期货交易所有限公司〕
Qs
#7<NQ automatic adjustment mechanism 自动调整机制
wxW\L!@ automatic adjustment system 自动调整系统
(-bLP Automatic Clearing House 自动票据交换所
{[Z}<#n) automatic exchange rates accumulation system 自动化汇率累集系统
I?~iEO\nh Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
/xh/M@G3 automatic teller machine [ATM] 自动柜员机
1
[D,Mu%E autopay 自动转帐
NB#- W4NA available assets 可用资产
syB.Z-Cpd available fiscal reserve 现存财政储备
Dqg~g|(Q< available profit 可用利润
G\ m`{jv Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
i8+[-mh average 平均；平均数；海损
tO8<N'TD average basic salary 平均基本薪金
/5&' U!:+ average consumer expenditure 平均消费开支；一般消费开支
90 [?)s average cost 平均成本
&
G8tb>q<V average cost of land production 增辟土地平均成本
#Ks2a):8 average daily turnover 平均每日成交额
N79 9@:. average daily wage rate 平均每日工资率
$^Z ugD average expenditure pattern 平均开支模式
oJln"-M1nx average growth rate 平均增长率
dHJ#xmE!pP average net fixed assets 固定资产平均净值
*)0-N!N#) average of relatives 相对价格平均数
J<27w3bs~p average price 平均价格
}N`m7PSf average propensity to consume 平均消费倾向；一般消费倾向
[~U CYYl average propensity to save 平均储蓄倾向；一般储蓄倾向
]zUvs6ksLG average rate 平均率
TBr@F|RXiO average revenue 平均收入；平均收益
{~a+dEz average stock 平均库存；平均存货
k*$[V17 average yearly rent 平均年租
^ R;rrn{ ^ avoidance of double taxation 避免双重课税
xp; CYr"1} avoidance of tax 避税
