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wa( A share Ａ股；甲类股份
+YS0yTWeX abatement of tax 减税；减扣免税额
pf_(?\oz> ABN AMRO Bank N.V. 荷兰银行
LV$@J above-the-line expenditure 线上项目支出；经常预算支出
zkFx2(Hq-f above-the-line receipt 线上项目收入；经常预算收入
2m$\]\kCUv ABSA Asia Limited 南非联合亚洲有限公司
RgF5w<Vd. absolute change 绝对数值变更
Rh%c<</`0s absolute expenditure 实际开支
F=/@D)hND absolute guideline figure 绝对准则数字
;>#YOxPl absolute interest 绝对权益
A^ :/* absolute order of discharge 绝对破产解除令
3bMQ[G absolute profit margin 绝对利润幅度
mW_B|dM" absolute value 实值；绝对值
e.8(tEqZ1 absolutely vested interest 绝对既得权益
]`p*ZTr)\ absorbed cost 已吸收成本；已分摊成本
^U[c:Rz absorption 吸收；分摊；合并
8OYw72& absorption rate 吸收率；摊配率；分摊率
3B{B6w}t& ACB Finance Limited 亚洲商业财务有限公司
V(-= @UW acceptable form of reciprocity 合理的互惠条件
@Yv +L) acceptable rate 适当利率；适当汇率
*3,Kn}ik acceptance agreement 承兑协议
+:JyXF u acceptance for honour 参加承兑
g\Ck!KJ/y acceptor 承兑人；接受人；受票人
BQ We8D acceptor for honour 参加承兑人
Tc{n]TV accident insurance 意外保险
"JHd F& Accident Insurance Association of Hong Kong 香港意外保险公会
ynWF Y<VX accident insurance scheme 意外保险计划
v5aHe_?lp accident year basis 意外年度基准
,qo"i7c{: accommodation 通融；贷款
9Z KB, accommodation bill 通融票据；空头票据
y":Y$v,P accommodation party 汇票代发人
3,x|w account balance 帐户余额；帐户结余
R~=_,JUW account book 帐簿
8IX:XDEQ account collected in advance 预收款项
;QR nZqS v account current book 往来帐簿
"4 Lt:o4x account of after-acquired property 事后取得的财产报告
O@[jNs)]. account of defaulter 拖欠帐目
L?W F[nF R account payable 应付帐款
> 4c7r~\k account payee only [A/C payee only] 只可转帐；存入收款人帐户
1WArgR account receivable 应收帐款
:n@ j"-HA account receivable report 应收帐款报表
A7 |CG[wZ account statement 结单；帐单；会计财务报表
BCrX>Pp }r account title 帐户名称；会计科目
9|;"+jlt accountant's report 会计师报告
v2vPf b Accountant's Report Rules 会计师报告规则
QT!!KTf accounting and auditing procedure 会计与审计程序；会计与核数程序
?1+JBl~/d Accounting Arrangements 《会计安排》
'G6M:IXno accounting basis 会计基础
dtXA EL\q accounting by Official Receiver 破产管理署署长呈交的帐目
Jp'XZ]o\ Accounting Circular 《会计通告》
+Wr"c accounting class 会计类别
I U Mt^z accounting date 记帐日期；会计结算日期
'dkKBLsx accounting for money 款项核算
ZSB_ OS[N Accounting Officer 会计主任
X =sC8E dx accounting period 会计报告期；会计期
+{ qX, accounting policy 会计政策；会计方针
fV 6$ YCf accounting practice 会计惯例
QA =G+1x accounting principle 会计准则
N2 vA/ accounting record 会计记录
FEd W e\E accounting report 会计报告
m!I ax]D{ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
tA*hh"9 Accounting Society of China 中国会计学会
K GVAP accounting statement 会计报表
iyj,0 T accounting system 会计制度；会计系统
?Re6oLm<B accounting transaction 会计事项；帐务交易
J ejDF*Q accounting treatment 会计处理
?u*gK I accounting year 会计年度
dn"&j1@KY accretion 增值；添加
5BztOYn, accrual 应计项目；应累算数目
U c6]]Bbc accrual basis 应计制；权责发生制
5tSR2gG#K, accrual basis accounting 应计制会计；权责发生制会计
_tl,- }~ accrue 应累算；应计
}I1A4=d accrued benefit 应累算利益
"0,d)L0," accrued charges 应计费用
\`nRgY SE accrued cumulative preference share dividend 应累算的累积优先股股息
Q|!}&= accrued expenses 应累算费用
w<m) T accrued interest payable 应付利息；应计未付利息
vf |lF9@U accrued interest receivable 应收利息；应计未收利息
} Fw/WD accrued right 累算权益
gK`o ;` ^ accruing profit 应累算的利润
+IRr&J*P accumulated fiscal reserve 累积财政储备
pPC_ub accumulated profit 累积利润；滚存溢利
0:,8C e accumulated reserve 累积储备
|GDf<\ accumulation of surplus income 累积收益盈余
[(hB%x_" acquired assets 既得资产
Oq7R^t`b acquisition 收购；购置；取得
GaD]qeS-K acquisition cost 购置成本
`u. /2]n acquisition expenses 购置费用
Ca&p;K9FR acquisition of 100% interest 收购全部股权
9PU9B YBG acquisition of control 取得控制权
]m>N!Iu acquisition of fixed assets 购置固定资产
?8 j#gYx2 acquisition of shell “买壳”
z>,fuR?9 acquisition price 收购价
%(9 BWO act of God 天灾
wFgL\[$^| acting partner 执事合伙人
T:/68b*H\: active market 买卖活跃的市场；交投畅旺的市场；旺市
FqvMi:F active partner 积极参与的合伙人
oic j3xkw? active trading 交投活跃
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:a@) actual circulation 实际流通
yf K Jpy actual cost 实际成本
g^CAT1} actual expenditure 实际开支；实际支出
P,(T u.EPk actual income 实际入息；实际收入；实际收益
l$i^e|* actual market 现货市场
A b"mX0n actual price 现货价；实际价格
[P,/J$v^~ actual profit 实际利润
%LL*V| actual quotation 实盘；实际价位；实际报价
CL~21aslI actual year basis 按实际年度计算
! uC`7a actuals 实货
z_Nw%V4kr actuarial investigation 精算调查
[i8,rOa7 actuarial principle 精算原则
FUq>+U!Qu actuarial report 精算师报告
_$W< /8 < Actuarial Society of Hong Kong 香港精算学会
cH5@Jam actuarial valuation 精算师估值
6 X@]<R actuary 精算师
R^fk :3 ad referendum agreement 暂定协议；有待覆核的协定
nDdF(|Qt ad valorem duty 从价税；按值征税
[lSQ? ad valorem duty system 从价税制
;[)t*yAh ad valorem fee 从价费
liYR8 D
| ad valorem tariff 从价关税
5M.KF;P additional allowance 额外免税额
G k.;<d additional amount for unexpired risk 未过期风险的额外款额
%
d%KH9u additional assessable profit 补加应评税利润
a^9-9* additional assessment 补加评税
:6, qp?/ additional commitment 额外承担
A?
=(q additional commitment vote 额外承担拨款
!k=>Wb8n2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$U uSrX& additional dependent parent allowance 供养父母额外免税额
]^= 'aQ additional provision 额外拨款
*kI1NchF additional stamp duty 附加印花税
*ybwl Lg additional tax 补加税罚款；补加税款
OMr &f8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Kg #5
@; adjudged bankrupt 被裁定破产
?pT\F t V adjudicated bankrupt 裁定破产人
Ji> adjudication fee 裁定费；评定印花税额手续费；评估契据费
G(4*e! aZ0 adjudication of bankruptcy 裁定破产；宣告破产
WIe2j adjudication of insolvency 裁定无力偿还债务
U 0$?:C+? adjusted actual 经调整的实数；调整后的实数
/1Xji 0LK adjusted current assets 经调整的流动资产；调整后的流动资产
`kx+ Kc adjusted figure 经调整的数字；调整后的数额
91C g
adjusted liabilities 经调整的负债；调整后的负债
qU'O 4TWZ adjusted loss 经调整的亏损；调整后的亏损
|_Y[93 1< 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
a]-.@^:_i adjusted profit 经调整的利润；调整后的利润
\2rCT ~x adjusted surplus 经调整的盈余额；调整后的盈余额
b&Dc DX adjusted value 经调整的价值；调整后的价值
jY]hMQ/H adjustment 调整；修订；理算〔保险〕
uq}>5 adjustment centre 调剂中心
&DqeO8?Q adjustment lag 调整过程的时间差距；调整时差
_ ]W
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g@&@ ]63 adjustment of loss 亏损调整
; 'o:1{Y adjustment process 调整过程；调整程序
R!v ?d2 adjustment range 调整幅度
%H-(-v^T* administered exchange rate 受管制汇率
#-QQ_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
bS0z\!1 administration expenses 行政费用
(I?CW~3# administration fee 手续费；行政费
b,?@_*qv+ administration in bankruptcy 破产管理
hBSci|*f administration order 遗产管理令
u}Q@u!~e9 administrator 管理人；遗产管理人
K1P3
FfG administrator of the estate 遗产管理人
uW.)( l admission of debt 债项承认书
'qosw :P admission of proof 接纳债权证明
G(alM=q advance 放贷款项；垫付款项；预支款项；预付款项
9w-V +Nf advance account 暂支帐目；预付款帐户
;2m<#~@0 advance compensation 预付补偿金
0A~zu K advance from shareholder 股东垫款
EW* 's( advance pending reimbursement 预支以待日后付还
PV2cZ/ advanced economy 先进经济体系
jLULf+ 8& advancement 预付；预付财产
: S h> advances warrant 垫款令
iU5Aj:U3 advancing 贷出
7p}.r
J54 adverse balance 逆差
G3j& 8[ adverse exchange 逆汇
hRn[ 9 B advertisement addressed to shareholders 在报章刊登的致股东通告
DqLZc01> advice for collection 托收通知书
:v_H;UU advice of drawing 提款通知书；汇票通知书
%8?s3^ o advice of payment 付款通知
e3+'m Advisory Committee [Securities and Futures Commission]
1 :xN )M,s 谘询委员会〔证券及期货事务监察委员会〕
*):x K;o Advisory Committee on Diversification 经济多元化谘询委员会
cuJ%;q=; affidavit 誓章；遗产申报誓章
2?]NQE9lA affidavit of no receipt 述明无收款的誓章
4= VAJ affiliate 联号；联营公司；附属公司
!l7eB@O affiliated company 附属公司；联号；联营公司
1|za>N6[yu affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_T\~AwVc< affordability 负担能力
I2@pkVv3z African Development Bank [AfDB] 非洲开发银行
>*TFM[((Y) after-acquired property 事后取得的财产
vW\#2[j[ after-hours dealing 市后交易
4{d`-reHg after-tax profit 税后盈利；税后利润；税后溢利
?i. ]|#{Z agency agreement 代理协议
'RIlyH~Yf agency expenses 代理机构的开支
R< }Yf[T Q agency fee 代理费
|%F[.9Dp Agency Law 《代理法》
$K)9(DD agent 代理人；承销人
A7~~{9 agent of company 公司代理人
E%CJM+r! agent's fee 代理人费；经纪费
rYnjQr2a aggregate 总计；总数；总体数字
c'=p4Fcm aggregate amount 总款额；总额
J% ?'Q{ aggregate assets and liabilities 总体资产与负债
M < 3P aggregate at constant price 按固定价格计算的总体数字
XYbc1+C aggregate demand 总需求
H];QDix? aggregate gross position 总持仓量
yNk9KK ) aggregate limit 总限额
. Dw^'p> aggregate of salaries tax 合计薪俸税
= K<8X!xUW aggregate performance 总体表现；总体业绩
jk0Ja@8PK aggregate supply 总体供应
C 0\A aggregate surplus 总盈余
AiXxn'&i aggregate total 整体总额
zwA kXj aggregate value 总值；合计价值
_kR,R"lh aggregated basis 合计基准
^Zh
YW aggregated net chargeable income 合计应课税入息实额
* \@u,[, aggregation 合并计算；合计；总和
r)jj]$0 aggregation of incomes of husband and wife 夫妇入息合并计算
r5!I|E aggregation of property 财产的总和
@_&@M~ u agio 差价；贴水
Qt_LBJ UWV 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》
)'{ :4MX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
NX ?J 《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》
Ybr&z7# 2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
N?d4P u1m 《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》
kRBPl9 9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
$ ]/a/!d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Z3K~C_0Cnu agreement for a settlement 授产协议
. bh>_ W_h agreement for assignment 转让协议
:tu_@3bg- agreement for sale 售卖协议；买卖协议
DkP%1Crdr agreement for sale and purchase 买卖协议
lNSB "S agreement for the payment of interest 支付利息协议
hP4*S^l agreement for the repayment of money 还款协议
a7#J af agreement of reinsurance 再保险协议
?)9mHo^ Agricultural Bank of China 中国农业银行
\lVX~r4 air passenger departure tax 飞机乘客离境税
I!y[7 ^R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}.<%46_Z- airport tax 机场税
1uTbN alcohol duty 酒精税
#D"fCVIS alienation 让与；让渡；转让
_"8\k 7S* alimony 生活费；赡养费
kve{CO* All Ordinaries Index [AOI] 所有普通股指数
b {e nD all risks 全险；综合险
8=^o2& All Sales Record for Stock Market 《股票市场成交报告》
$= 8?@My< Allied Capital Resources Limited 新联财务有限公司
?`Oh]2n)6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
wL]7d3t allocation letter 拨款信件
n<;T BK allocation of fund 分配款项；预留款项
sF?N vp allocation of profit 利润分配；溢利分配
v*Qr(4 allocation warrant 拨款令
i[b?W$]7 allotment 分配；配股
pIh%5Z U allotment notice 股份配售通知；配股通知
gk+$CyjJ allotment of shares 股份分配
Az2HlKF"L allowable 可获宽免；免税的
*N"b n'>3 allowable business loss 可扣除的营业亏损
3IqYp K(s allowable expenses 可扣税的支出
P7n+@ L$ allowance 免税额；津贴；备抵；准备金
|qS<{WZ!h allowance for debts 债项的免税额
y%CaaK=V3 allowance for depreciation by wear and tear 耗损折旧免税额
z T|]!', allowance for funeral expenses 殡殓费的免税额
.'Vjs2 2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bdiyS.a- allowance for repairs and outgoings 修葺及支出方面的免税额
NJb5HoYZ allowance to debtor 给债务人的津贴
"M*Pt alteration of capital 资本更改
8$!/Zg alternate trustee 候补受托人
p&=F:- amalgamation 合并
DiF=<} >x ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`vJ+ sRf ambit of charges 征税范围；收费范围
CtwMMZXX3 amended valuation 经修订的估值
F{ cKCqI? American Commodities Exchange 美国商品交易所
% Uk]e5Hu American Express Bank Limited 美国运通银行
Z7 &Bn American Stock Exchange 美国证券交易所
zmI? p4 , amortization 摊销
XfF Z;ul amount due from banks 存放银行同业的款项
C% <[mM amount due from banks abroad 存放海外银行同业的款项
2U6j?MyH2 amount due from holding companies 控股公司欠款
yi3@ -
amount due from local banks 存放本港银行同业的款项
@>'.F<:P< amount due to banks 银行同业的存款
K ;2tY+I amount due to banks abroad 海外银行同业的存款
|5SYKA7CS amount due to holding companies 控股公司存款
4*9y4" amount due to local banks 本港银行同业的存款
rm*Jo|eH` amount due to outport banks 外埠银行同业的存款
9V& %_.Z amount for note issue 发行纸币的款额
N1ZH aZ amount of bond 担保契据的款额
$l:?(&u amount of consideration 代价款额
| y@TI amount of contribution 供款数额
I(E1ym amount of indebtedness 负债款额
xUE 9%qO amount of principal of the loan 贷款本金额
Ue|] M36 amount of rates chargeable 应征差饷数额
/+ G&N{)k amount of share capital 股本额
A u'[|Pr r amount of sums assured 承保款额
Sk @~} amount of variation 变动幅度
Fl GKy9k amount of vote 拨款数额
%p?u
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='=\!md amount receivable 应收款额
IM zhEm Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,R$n I*mf_ analysis 分析
LV{a^!f`y ancillary risk 附属风险
}5^j08 annual account 周年帐目；周年帐目报表；年度决算；年结
j'i-XIs annual accounting date 年结日期
sbOa]
5] annual allowance 每年免税额；年积金；年度津贴；年津
T"-HBwl annual balance 年度余额
@W|}|V5 annual disposable income 每年可动用收入
8"+Re
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M?5[#0"&V annual fee 年费
c$
Kn.<a annual general meeting 周年大会
Qh-k[w 0 annual growth rate 年增率；每年增长率
`P9vZR; annual long-term supplement 长期个案每年补助金
JMN1+:7i annual pensionable emolument 可供计算退休金的年薪
uls r)Ik annual report 年报
H@er" boi Annual Report on the Consumer Price Index 《消费物价指数年报》
+O:Qw[BL/Z annual return 周年报表；周年申报表；每年报税表格
@= )_PG Annual Return Rules 《周年报表规则》
W&y%fd\&3 annual review of consumer prices 每年消费物价回顾
VA_\Z annual roll-forward basis 逐年延展方式
w5|az6wZB! annual salary 年薪
( B$;'U< annual statement 年度报表；年度决算表
XiI@Px?FL 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
pL L
^R annuitant 年金受益人
C,-q 2ry annuity 年金
]J)WcM: annuity contract 年金合约
r?d601(fa annuity on human life 人寿年金
d; \x 'h2 antecedent debt 先前的债项
NMY~f (x ante-dated cheque 倒填日期支票
@#ih;F anticipated expenditure 预期开支
39?iX'*p anticipated net profit 预期纯利
P L<q|y anticipated revenue 预期收入
*nD yB. ( anti-inflation measure 反通货膨胀措施
f+Nq?GvwBQ anti-inflationary stance 反通货膨胀立场
z7F~;IB*u apparent deficit 表面赤字
'6u;KIG apparent financial solvency 表面偿债能力
I'G$ : GX apparent partner 表面合伙人
o9~ Z! &p application for personal assessment 个人入息课税申请书
KcP86H52I application of fund 资金应用
ZbCu -a{v application to release as liquidator and to destruct the books of accounts and documents
DGdSu6s$ 申请免除清盘人职务及毁灭帐簿与文件
-8Z%5W` appointed actuary 委任精算师
zLue j' appointed auditor 委任核数师；委任审计师
@Y* ONnl appointed trustee 委任的受托人
ihKnZcI$i appointer 委任人
y1^<!I apportioned pro rata 按比例分摊
RH^8 "%\ apportionment 分配；分摊
VN|P(S6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"y/GK1C apportionment formula 分摊方程式
yWu80C8 q apportionment of estate duty 遗产税的分摊
{$ 4fRxj appraisal 估价；评估
2 5h.u>6@{ appreciable growth 可观增长
NMmk, appreciable impact 显着影响
_QfA'32 S appreciable increase 可观增长
Aki8# appreciation 增值；升值
k2N[B(&4J appreciation against other currencies 相对其他货币升值
5> 4<_-Tm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R1 / )Yy appreciation tax 增值税
z^S=ji U++ appropriation 拨款；拨用；拨付
;id0|x appropriation account 拨款帐目
K=VYR Y Appropriation Bill 拨款法案
V3K
appropriation-in-aid system 补助拨款办法
Ab
-uK|< approved assets 核准资产
a /X@5kr{ approved basket stock 认可一篮子证券
"#d}S)GlXM approved budget 核准预算
I
:%(nKBK approved charitable donation 认可慈善捐款
e m<(wJ-Y approved charitable institution 认可慈善机构
^.Vq0Qzy] approved currency 核准货币；认可货币
z+&mMP `- approved estimates 核准预算
lM"@vNgK approved estimates of expenditure 核准开支预算
!HM{i mT approved overseas insurer 核准海外保险人
i3s-l8\\z approved overseas trust company 核准海外信托公司
828E^Q"< approved pooled investment fund 核准汇集投资基金
8.Wf^j$+{ approved provident fund scheme 认可公积金计划
YmFJlMK approved provision 核准拨款
>Rs:Fw|jro approved redeemable share 核准可赎回股份
Z ) qc-~S approved regional stock 认可地区性证券
>V@-tT"^: approved retirement scheme 认可退休金计划
XJDp%B approved subordinated loan 核准附属贷款
[Hy 0j* arbitrage 套戥；套汇；套利
u!?.vx<qy arbitrageur 套戥者；套汇者
5E?{>1 arbitrary amount 临时款项
, *8}TIS(s arrangement 措施；安排；协定
yb56nd arrears 欠款
a_w# ,^/P arrears of pay 欠付薪酬
5Y)*-JY1g arrears of revenue 逾期未收税款；逾期未收的帐项
K+TRt"W8&s articles of association 组织章程；组织细则；组织章程细则
dGMBgj Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
I0sd%'Ht? ascertainment of profit 确定利润
C4&yC81Gm "Asia Clear" “亚洲结算系统”
,ClGa 2O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>7 B6iR6N Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
su>GeJiPW Asian Development Fund [ADF] 亚洲发展基金
E KhwrBjS Asian dollar bond 亚洲美元债券
/`>BPQH`} Asian dollar market 亚洲美元市场
<H`&Zqqk Asian dollar rate 亚洲美元利率
xq- R5(k
Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
".onev^( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a,U[$c asked price 沽盘；喊价；索价；卖方报价
\ $}^u5Y assessable income 应评税入息
|7 ]v&?y assessable loss 应评税亏损
J,%v`A ~ N assessable profit 应评税利润
yYwZZa1 assessable value 应评税值
b ;`gxXeL assessed profit 估定利润
lhva| assessed value 经评估价值
r ,D
T> assessment 评税；评定；估价；评税单
2G<\Wz assessment number 评税编号；估价编号
=o;8xKj assessment of additional tax 补加税评税
&]3_ .C assessment of performance 业绩评估；实绩评价
$(K[W} Assessor 评税主任
7RM$%'n \ asset price bubbles 资产价格泡沫
h7f& 7v asset-backed securities 具资产保证的证券
b=horvs/! assets accretion 资产增值
d4t %/ Uh assets and liabilities 资产与负债
v^0D assets betterment statement 资产递增表；资产改进表
;*5$xs&=_Z assets lending 实物放款；有抵押贷款
w,> ceu/ assets of the company passing on the death 死者去世时转移的公司资产
"C&l7 K;bp assets pledged as security for liabilities 用作负债抵押的资产
[U.3rcT"N assets portfolio 资产投资组合
zMxHJNQ\D assets price 资产价格
wZ6L iYiHl assets quality 资产质素
_so\ h.lt assets realization 资产变现
v8W .84e- assets refinancing arrangement 资产再集资安排
@
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[KMW *pA7 assets situated outside Hong Kong 在香港以外地方的资产
x;dyF_*; assets stripping 削减资产；拆卖资产
?8X;F"Ba assets value 资产值
NK;%c-r0v7 assignee 承让人
~CCRs7V/L assignment 转让；转让书；转让契
XdjM/hB{fD assignment of interest 权益转让
Md m S assignment of letters patent and trade mark 专利证书及商标转让
{.qeVE{ assignment of property 物业转让；物业转让书
5P -7"g ca assignment right 转让权
fmrd 7*MW assignor 转让人
?j9 J6=2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
'!^5GSP3& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@(M-ZO!D associate member 附属会员
cw|3W] associated body corporate 相联法人团体
{z> fe
} associated company 相联公司；联属公司
S#_g/3w associated corporation 相联法团
UJMM & Association of Chartered Certified Accountants [ACCA] [United Kingdom]
s. `:9nj 公认会计师公会〔英国〕
t>"UenJt- Association of Futures Exchange Brokers 香港期货经纪协会
P|HxD0c^u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
e=&,jg?K association of underwriters 承保人组织
8Q
ba4kgL assumption of control 接管
`ECT8 assurance 担保；保险；转易；转易书
Ndq/n21j assurance of interest 权益的转易
I
,8 at 19XX price 按一九ＸＸ年价格计算
hAX@|G. at a discount 按赔价计算；按贴水价格计算；打折扣
jL o(Uf at a premium 按溢价计算；按升水价格计算
>? >@&A/ at call 通知付款；按通知
yIy'"BCxM at constant market price 按固定市价计算
Lgp{ h K at constant price 按固定价格计算
S^(OjS at cost 按成本计算
w#mna b@ at current market price 按当时市价计算；按现时市价计算
$X<O\Kna at current price 按当时价格计算；按现时价格计算
l*~O;do at factor cost 按要素成本计算；按生产要素成本计算
?!TFoD2' at money-of-the-day price 按付款当日价格计算
dJxdrs at or better 按指定或较佳价位〔买卖指令〕
qM78s>\-h at par 按面值计算；平价
HO[W2 b at sight 见票即付
'[(]62j at the close 按收市盘
m1H|C 3u8 at the opening 按开市盘
+9Q,[)e r attestation 见证；见证条款
3kfrOf.4h at-the-money option 平价期权
NV\t%/ ? attorney 受权人；受托代表人
N$] B$vv attornment 新拥有人承认书
ehCGu( = attributable profit 可归属利润
)N$T& attributable share value 可归属股份价值
xe?!UCUb@ Auckland Stock Exchange 奥克兰证券交易所
VF[$hs auction 拍卖
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ipg(r auctioneer 拍卖商
~ +DPq|-O audit 审计；核数
%PA#x36 Audit Commission 审计署
c"D%c(:4| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
? 1Os%9D* 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〕
#C^)W/dP audit review 帐目审查
@ A32|p} Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
fk%W0 7x! audited account 审计帐目；经审计的帐目
=D-u".{ audited annual account 经审计的周年帐目
r+ v?~m! audited balance sheet 经审计的资产负债表
fghw\\]3 auditor 核数师；核数主任；审计师
En!X}Owh auditor's certificate 核数师证明书；审计师证明书
M;2 @<, rM auditor's report 核数师报告；审计师报告
lRA =IRQ] Aussie bond 澳元债券
V'b$P2 ?^ austerity budget 紧缩预算
0b=1Ce+0q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
w{F{7X$^ Australia All Ordinaries Index 澳洲所有普通股票指数
;::]R' F[ Australian Dollar [AUD] 澳元
RfoEHN Australian Options Market 澳大利亚期权市场
Y oDL/ Australian Securities Commission 澳洲证券事务监察委员会
Yzr)UJl*I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
aF8'^xF Australian Stock Exchange 澳大利亚证券交易所
Y#e,NN Austrian Schilling [ATS] 奥地利先令
LH}]& >F authentication 认证；鉴证
'#<4oW\] authority to purchase 委托购买证；委购书
kg &R authorization 认可；核准；授权；授权书
Ymvd3> _ authorization by direction 指示授权
a+mrsyM authorization by instruction 指令授权
w?#s)z4}g authorization by warrant 令状授权
Cb}I-GtO authorization of unit trust 单位信托的认可
N!~O~ Eo3 authorized agent 指定代理人
zSd!n authorized capital 法定资本
Ww=^P{q\ authorized clerk 出市员
r=}v`
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LNNwy:_ ! authorized financial institution 认可财务机构
XXD LbT'J authorized fund 认可基金
XrUc` authorized fund house 获授权的基金公司；认可基金公司
[L m authorized institution 认可机构
nh
XVc(( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7q%xF#mK= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^sVr#T authorized insurer 获授权保险人；获认可承保人
i0}f@pCB?X authorized investment 特准投资项目
E .N@qMn~ authorized person 获授权人
X+2 uM+ authorized representative 获授权代表
gwGw authorized share capital 法定股本
WuuF &0?8C automated quotation system 自动报价系统
B6k c9XG Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}INj~d<: 自动交易系统〔香港期货交易所有限公司〕
TJ_Wze-lQ automatic adjustment mechanism 自动调整机制
gpw,b V automatic adjustment system 自动调整系统
%6.WGuO Automatic Clearing House 自动票据交换所
X
aE;i57$l automatic exchange rates accumulation system 自动化汇率累集系统
Z ".Xroq~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.Gt_~x automatic teller machine [ATM] 自动柜员机
6 ?(yMSKa autopay 自动转帐
P,J+'. @ available assets 可用资产
Y_zMj`HE available fiscal reserve 现存财政储备
sOJXloeO[6 available profit 可用利润
@WCA 7DW! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}]i.z:7+ average 平均；平均数；海损
FG!2h&k average basic salary 平均基本薪金
nEt{ltsS0 average consumer expenditure 平均消费开支；一般消费开支
I>EEUQR/$H average cost 平均成本
^UCH+C yl average cost of land production 增辟土地平均成本
G^|!'V average daily turnover 平均每日成交额
vf5q8/a average daily wage rate 平均每日工资率
baoyU#X9 average expenditure pattern 平均开支模式
+)hxYLk&I average growth rate 平均增长率
+OI <0 average net fixed assets 固定资产平均净值
xp? YM35 average of relatives 相对价格平均数
;kzjx%h average price 平均价格
nIr:a|}[ average propensity to consume 平均消费倾向；一般消费倾向
=Y- .=}jp; average propensity to save 平均储蓄倾向；一般储蓄倾向
bj6;>Ezp3( average rate 平均率
d&* c3F average revenue 平均收入；平均收益
2@N9Zk{{J average stock 平均库存；平均存货
ZsNZ3;d@u( average yearly rent 平均年租
Z EK,Z[' avoidance of double taxation 避免双重课税
[ $5u:* avoidance of tax 避税
