A:
`qs,V A share Ａ股；甲类股份
;9z|rWsF abatement of tax 减税；减扣免税额
4u}Cki,vOK ABN AMRO Bank N.V. 荷兰银行
?P0b/g above-the-line expenditure 线上项目支出；经常预算支出
I9 qZE=i above-the-line receipt 线上项目收入；经常预算收入
doL-G?8B ABSA Asia Limited 南非联合亚洲有限公司
:%sBY0 yF absolute change 绝对数值变更
4a Oz=/x2 absolute expenditure 实际开支
Qz|T0\=V absolute guideline figure 绝对准则数字
{4 Yx h8 absolute interest 绝对权益
7e+C5W*9b absolute order of discharge 绝对破产解除令
ZXb|3|D absolute profit margin 绝对利润幅度
9k;,WU(K< absolute value 实值；绝对值
o C|oh absolutely vested interest 绝对既得权益
k)I4m.0a5 absorbed cost 已吸收成本；已分摊成本
Vpg>K #w absorption 吸收；分摊；合并
5oG~ Fc absorption rate 吸收率；摊配率；分摊率
Un K7&Uo ACB Finance Limited 亚洲商业财务有限公司
C%Lr3M;S' acceptable form of reciprocity 合理的互惠条件
As46:< !2 acceptable rate 适当利率；适当汇率
Y_[7q<L acceptance agreement 承兑协议
W Csf_1 acceptance for honour 参加承兑
9 ~W]D!m, acceptor 承兑人；接受人；受票人
6Pl|FI JF acceptor for honour 参加承兑人
1+*sEIC " accident insurance 意外保险
Aeh # Accident Insurance Association of Hong Kong 香港意外保险公会
,1~zYL?
accident insurance scheme 意外保险计划
C,+ accident year basis 意外年度基准
_3 3 b % accommodation 通融；贷款
'=$`NG8 l accommodation bill 通融票据；空头票据
fhN\AjB6Td accommodation party 汇票代发人
>gp53\ account balance 帐户余额；帐户结余
7vZO;FGtG account book 帐簿
y\_ +,G0 account collected in advance 预收款项
/o4e
n account current book 往来帐簿
[mv? \HDa~ account of after-acquired property 事后取得的财产报告
SN@>m pcJS account of defaulter 拖欠帐目
ftRFG account payable 应付帐款
7 T [$BrO\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
d\>XfS account receivable 应收帐款
m?Y-1!E0 account receivable report 应收帐款报表
;l!< A account statement 结单；帐单；会计财务报表
#3*cA!V.< account title 帐户名称；会计科目
c #{| sR5 accountant's report 会计师报告
jz"
>Kh.} Accountant's Report Rules 会计师报告规则
)dfhy accounting and auditing procedure 会计与审计程序；会计与核数程序
.9x* YS Accounting Arrangements 《会计安排》
[z!m accounting basis 会计基础
w ? _8OJ accounting by Official Receiver 破产管理署署长呈交的帐目
/ b>xQ.G Accounting Circular 《会计通告》
>;9g`d accounting class 会计类别
Brxnl, %\ accounting date 记帐日期；会计结算日期
L[2N zw O accounting for money 款项核算
Zo2+{a Accounting Officer 会计主任
6 Tmz!E0 accounting period 会计报告期；会计期
3?j: M]fR accounting policy 会计政策；会计方针
o}r _+\n accounting practice 会计惯例
.i R<5. accounting principle 会计准则
M <JX accounting record 会计记录
wA $? e} accounting report 会计报告
@>(JC]HtR Accounting Services Branch [Treasury] 会计事务部〔库务署〕
> 8{w0hh; Accounting Society of China 中国会计学会
y2+f)Xp_.C accounting statement 会计报表
_5S0A0 accounting system 会计制度；会计系统
*-=/"m accounting transaction 会计事项；帐务交易
KgM|:' accounting treatment 会计处理
%pjY ^tM/ accounting year 会计年度
V/xXW= accretion 增值；添加
>QYx9`x& accrual 应计项目；应累算数目
sT1k]du T accrual basis 应计制；权责发生制
qn yacI accrual basis accounting 应计制会计；权责发生制会计
X E_Lz2H` accrue 应累算；应计
vmNo~clt\ accrued benefit 应累算利益
u\ 7Y_`8 accrued charges 应计费用
Lbo3fwW accrued cumulative preference share dividend 应累算的累积优先股股息
Ju#j%! accrued expenses 应累算费用
c[2ikI,n[ accrued interest payable 应付利息；应计未付利息
? ?e|ec2% accrued interest receivable 应收利息；应计未收利息
k(Xs&f
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K?,? .!ev accruing profit 应累算的利润
*J^FV^E`` accumulated fiscal reserve 累积财政储备
AVLY|79# accumulated profit 累积利润；滚存溢利
=U~53Tg accumulated reserve 累积储备
> A@yF? accumulation of surplus income 累积收益盈余
;g8v7 >p acquired assets 既得资产
%`pi*/( acquisition 收购；购置；取得
JtSw bdN acquisition cost 购置成本
R%r25_8 acquisition expenses 购置费用
> a*dI_XE acquisition of 100% interest 收购全部股权
LkHH7Pd@ acquisition of control 取得控制权
~rI2 RJ acquisition of fixed assets 购置固定资产
Cm8h
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sK W~+ ] acquisition price 收购价
:I"2 2EH act of God 天灾
aC' 6 acting partner 执事合伙人
?IQDk|< % active market 买卖活跃的市场；交投畅旺的市场；旺市
l #C<b Dw active partner 积极参与的合伙人
Z2*?a|3 active trading 交投活跃
%VB4/~ " actual circulation 实际流通
;=@O.iF;H actual cost 实际成本
AW \uE[kg actual expenditure 实际开支；实际支出
xX<T5Ls actual income 实际入息；实际收入；实际收益
n |WSnm,W actual market 现货市场
/+B6oE>8 actual price 现货价；实际价格
dpc hZ{ actual profit 实际利润
#k/T\PQ0s actual quotation 实盘；实际价位；实际报价
/C '_-U? actual year basis 按实际年度计算
euV!U}Xr actuals 实货
z@ ZI$.w actuarial investigation 精算调查
GMZ6 dK actuarial principle 精算原则
^-Arfm%dn actuarial report 精算师报告
I AUc.VH Actuarial Society of Hong Kong 香港精算学会
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,g&7*- actuarial valuation 精算师估值
qp*~ | actuary 精算师
9MJ:]F5+ ad referendum agreement 暂定协议；有待覆核的协定
6b2h\+AP ad valorem duty 从价税；按值征税
pUmT?N! ad valorem duty system 从价税制
O%bltNEx1 ad valorem fee 从价费
E}%Pwr ad valorem tariff 从价关税
b^<7a& additional allowance 额外免税额
0H%zkJ >Q additional amount for unexpired risk 未过期风险的额外款额
=Gj~:| ;$ additional assessable profit 补加应评税利润
K&{ _s additional assessment 补加评税
)#4(4
@R h additional commitment 额外承担
s! D?% additional commitment vote 额外承担拨款
ZvXw#0) v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
F sq)co additional dependent parent allowance 供养父母额外免税额
- f:PgBj additional provision 额外拨款
('uUf!h?\ additional stamp duty 附加印花税
v`'Iew } additional tax 补加税罚款；补加税款
I5[@C<b Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
o[ JZ>nm adjudged bankrupt 被裁定破产
fTX|vy<EMI adjudicated bankrupt 裁定破产人
) BaGY adjudication fee 裁定费；评定印花税额手续费；评估契据费
n/BoK6g adjudication of bankruptcy 裁定破产；宣告破产
*yZta:(w-W adjudication of insolvency 裁定无力偿还债务
h<'tQGC adjusted actual 经调整的实数；调整后的实数
{@ x-T adjusted current assets 经调整的流动资产；调整后的流动资产
MYxuQ |w adjusted figure 经调整的数字；调整后的数额
\%]lsml adjusted liabilities 经调整的负债；调整后的负债
zcOm"- E- adjusted loss 经调整的亏损；调整后的亏损
/IX555/dR1 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
xr Ne: Aj adjusted profit 经调整的利润；调整后的利润
=SW <Vhtb adjusted surplus 经调整的盈余额；调整后的盈余额
Z 6WNMQ1: adjusted value 经调整的价值；调整后的价值
F!?f|z,/ adjustment 调整；修订；理算〔保险〕
E)p [^1WC adjustment centre 调剂中心
-!T24/l adjustment lag 调整过程的时间差距；调整时差
G: |]w,^i adjustment mechanism 调整机制
j+ lcj&V# adjustment of loss 亏损调整
c\szy&W adjustment process 调整过程；调整程序
M0vX9 ;J adjustment range 调整幅度
_\@ zq *E administered exchange rate 受管制汇率
Jfv'M<I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V!@6Nv administration expenses 行政费用
A 3q#,% administration fee 手续费；行政费
J5f}-W@ administration in bankruptcy 破产管理
tk 5 p@l administration order 遗产管理令
l8 %BRG administrator 管理人；遗产管理人
g CL}Ba administrator of the estate 遗产管理人
t!FC) iY admission of debt 债项承认书
|Z o36@s admission of proof 接纳债权证明
0x&L'&SpN advance 放贷款项；垫付款项；预支款项；预付款项
L&|^y8 advance account 暂支帐目；预付款帐户
0 E3;f; 'X advance compensation 预付补偿金
z - ]ND advance from shareholder 股东垫款
JnQ@uZb` advance pending reimbursement 预支以待日后付还
VS~+W=5} advanced economy 先进经济体系
?aB%h
|VA advancement 预付；预付财产
cnY}^_ advances warrant 垫款令
zqXDD; w3 advancing 贷出
|1(L~g adverse balance 逆差
GJ?J6@| adverse exchange 逆汇
{8;}y[R advertisement addressed to shareholders 在报章刊登的致股东通告
-\Z`+k Y?p advice for collection 托收通知书
7^#O{QYol advice of drawing 提款通知书；汇票通知书
.F _u/"** advice of payment 付款通知
h ]G vt 5 Advisory Committee [Securities and Futures Commission]
0d 0ga^O 谘询委员会〔证券及期货事务监察委员会〕
C(xsMO'k,, Advisory Committee on Diversification 经济多元化谘询委员会
J'&K affidavit 誓章；遗产申报誓章
`Xi)';p affidavit of no receipt 述明无收款的誓章
8|!"CQJ|H affiliate 联号；联营公司；附属公司
ke xvE 3 affiliated company 附属公司；联号；联营公司
\ 2Q #' affirmation [estate duty] 非宗教式宣誓〔遗产税〕
eG dFupfz affordability 负担能力
\z@ :OR, African Development Bank [AfDB] 非洲开发银行
hfvC-f97L after-acquired property 事后取得的财产
wr>6G o% after-hours dealing 市后交易
0 @
vzQ$ after-tax profit 税后盈利；税后利润；税后溢利
3@0!]z^W agency agreement 代理协议
BISH 34 agency expenses 代理机构的开支
S[l z>I agency fee 代理费
aOUTKyR ~ Agency Law 《代理法》
A7aW] agent 代理人；承销人
Jy-V\.N>s agent of company 公司代理人
*;~i\M9_ agent's fee 代理人费；经纪费
Uq( fk9`6 aggregate 总计；总数；总体数字
le~p2l#e aggregate amount 总款额；总额
5:SS2>~g aggregate assets and liabilities 总体资产与负债
6f;20dn 6 aggregate at constant price 按固定价格计算的总体数字
G4J)o?:m@ aggregate demand 总需求
DP!~WkU~ aggregate gross position 总持仓量
Z': w
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Jmun^Q /h aggregate of salaries tax 合计薪俸税
\mNN ) K@ aggregate performance 总体表现；总体业绩
u X+ YH aggregate supply 总体供应
2:;; aggregate surplus 总盈余
e^or qw/I aggregate total 整体总额
'~AR|8q? aggregate value 总值；合计价值
A{ . A1 aggregated basis 合计基准
cA B<'44R aggregated net chargeable income 合计应课税入息实额
Lwkl* aggregation 合并计算；合计；总和
dg@'5.ApPu aggregation of incomes of husband and wife 夫妇入息合并计算
M[7$F&&n aggregation of property 财产的总和
d, 0Klew agio 差价；贴水
WL}XD
K x Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
hWRr#03 0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|_%q@EID 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Qv 1cf Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|}wT/3>\ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Xt$Y&Ho Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jh/aK_Q,w 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?I ;PJj agreement for a settlement 授产协议
P gYIQpV agreement for assignment 转让协议
KDLrt agreement for sale 售卖协议；买卖协议
5GDg _9Bz agreement for sale and purchase 买卖协议
Fq'Ds[wd5 agreement for the payment of interest 支付利息协议
}[SYWJIc agreement for the repayment of money 还款协议
O-qpB;| agreement of reinsurance 再保险协议
|F&02 f!]@ Agricultural Bank of China 中国农业银行
!3 zN [@w, air passenger departure tax 飞机乘客离境税
/NQ
P Tr Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
FM <`\ d' airport tax 机场税
H}g p`YW:4 alcohol duty 酒精税
C(2kx4 n alienation 让与；让渡；转让
Pdk#"H-j alimony 生活费；赡养费
-{N P3zy All Ordinaries Index [AOI] 所有普通股指数
N, 4hh? all risks 全险；综合险
e;9x%kNs! All Sales Record for Stock Market 《股票市场成交报告》
cue aOtD Allied Capital Resources Limited 新联财务有限公司
Fmzkbt~oe all-items index [Consumer Price Index] 总指数〔消费物价指数〕
VUZeC,FfO allocation letter 拨款信件
B{ >x allocation of fund 分配款项；预留款项
'Ej+Jczzpp allocation of profit 利润分配；溢利分配
j eyGI Y allocation warrant 拨款令
gpogv
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oObQN;A@6 allotment notice 股份配售通知；配股通知
$.zd,}l@L allotment of shares 股份分配
eQ<Vky^SJ allowable 可获宽免；免税的
6_>(9&g`zV allowable business loss 可扣除的营业亏损
I? _WV_T& allowable expenses 可扣税的支出
D7g
B% allowance 免税额；津贴；备抵；准备金
wxy@XN"/i+ allowance for debts 债项的免税额
RM>A9nv$\ allowance for depreciation by wear and tear 耗损折旧免税额
aev(CY,z allowance for funeral expenses 殡殓费的免税额
I !T=$Um allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]rji]4s allowance for repairs and outgoings 修葺及支出方面的免税额
kc<5wY_t allowance to debtor 给债务人的津贴
3 ej[ alteration of capital 资本更改
9 *VL | alternate trustee 候补受托人
uo bQ S! amalgamation 合并
\=Od1 i ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b(t8TR#- ambit of charges 征税范围；收费范围
Xq}}T%jcd amended valuation 经修订的估值
~vcua@ American Commodities Exchange 美国商品交易所
.9vt<<Kwh American Express Bank Limited 美国运通银行
JA4}B wn American Stock Exchange 美国证券交易所
f6 s .xQ amortization 摊销
v7,- Q* amount due from banks 存放银行同业的款项
wV\G$|Y amount due from banks abroad 存放海外银行同业的款项
i!iG7X)qT amount due from holding companies 控股公司欠款
Y++n0sK5< amount due from local banks 存放本港银行同业的款项
~RV"_8`V9 amount due to banks 银行同业的存款
`>
+:38 amount due to banks abroad 海外银行同业的存款
\{v-Xe&d^ amount due to holding companies 控股公司存款
N_d{E/ amount due to local banks 本港银行同业的存款
)>@%;\qV amount due to outport banks 外埠银行同业的存款
x<PJ5G L amount for note issue 发行纸币的款额
9+ |W; amount of bond 担保契据的款额
=MwR)CI# amount of consideration 代价款额
|XV`A)=f amount of contribution 供款数额
G!o6Y:1! amount of indebtedness 负债款额
$LiBJ~vV< amount of principal of the loan 贷款本金额
dVZ~n4 amount of rates chargeable 应征差饷数额
taMcm}*T1 amount of share capital 股本额
PsOq- amount of sums assured 承保款额
M*D@zb0ia amount of variation 变动幅度
1 hD(l6tG@ amount of vote 拨款数额
V Ds0+RC amount payable 应付款额
1L? d/j amount receivable 应收款额
+ WT?p] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Uyxn+j 5 analysis 分析
kSEgq<i! ancillary risk 附属风险
HDaeJk annual account 周年帐目；周年帐目报表；年度决算；年结
2*a9mi annual accounting date 年结日期
D
!{e annual allowance 每年免税额；年积金；年度津贴；年津
,
K:d/ annual balance 年度余额
Q$sC%P(y annual disposable income 每年可动用收入
0.2stBw annual estimates 周年预算
/:"^,i\t annual fee 年费
~ +V$0Q;L annual general meeting 周年大会
|~&cTDd annual growth rate 年增率；每年增长率
5.D0 1?k annual long-term supplement 长期个案每年补助金
mq (-L annual pensionable emolument 可供计算退休金的年薪
zKp R:F annual report 年报
#Nad1C/ ] Annual Report on the Consumer Price Index 《消费物价指数年报》
Y#6 LNI annual return 周年报表；周年申报表；每年报税表格
T# i~/ Annual Return Rules 《周年报表规则》
Yq4 nmr4 annual review of consumer prices 每年消费物价回顾
B zV97' annual roll-forward basis 逐年延展方式
DiGHo~ f annual salary 年薪
a*iKpr- : annual statement 年度报表；年度决算表
Mpco8 b-b Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
btC6R>0 annuitant 年金受益人
7U^{xDg.b annuity 年金
%LD(S * >7 annuity contract 年金合约
D7m uf annuity on human life 人寿年金
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antecedent debt 先前的债项
)>" pm {g2 ante-dated cheque 倒填日期支票
]7oo`KcQ| anticipated expenditure 预期开支
Jd',v anticipated net profit 预期纯利
rY8(`a anticipated revenue 预期收入
W39J)~D^@ anti-inflation measure 反通货膨胀措施
dB S_N/ anti-inflationary stance 反通货膨胀立场
dvz6 apparent deficit 表面赤字
L C$M_Cpw apparent financial solvency 表面偿债能力
d|)ARRW apparent partner 表面合伙人
fEiN HV x application for personal assessment 个人入息课税申请书
Y3s8@0b3 application of fund 资金应用
g9NE>n(3 application to release as liquidator and to destruct the books of accounts and documents
wy{ sS} 申请免除清盘人职务及毁灭帐簿与文件
O(v>\MV appointed actuary 委任精算师
7=Pj}x) appointed auditor 委任核数师；委任审计师
27,c}OS5 o appointed trustee 委任的受托人
eVB43]g appointer 委任人
t
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apportioned pro rata 按比例分摊
c5:0`~5Fn apportionment 分配；分摊
lQ4^I^?m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<#199`R apportionment formula 分摊方程式
+$xw0)| apportionment of estate duty 遗产税的分摊
)?$@cvf appraisal 估价；评估
9 _.pLLx appreciable growth 可观增长
_[i.)8$7 appreciable impact 显着影响
{K}Dpy appreciable increase 可观增长
Om>?"=yD E appreciation 增值；升值
PR x- 0S appreciation against other currencies 相对其他货币升值
Ciz,1IV appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E:+r.r"Y appreciation tax 增值税
TU6YS< appropriation 拨款；拨用；拨付
3) 9e-@ appropriation account 拨款帐目
Aq7`A^1t$ Appropriation Bill 拨款法案
.F2" tt?' appropriation-in-aid system 补助拨款办法
{7MY*&P$, approved assets 核准资产
/u`Opv&I approved basket stock 认可一篮子证券
kmo#jITa` approved budget 核准预算
q[}r e2 approved charitable donation 认可慈善捐款
[+#k+*1 *o approved charitable institution 认可慈善机构
Pgq(y PC approved currency 核准货币；认可货币
I9rQX9 #B
approved estimates 核准预算
rc7c $3# X approved estimates of expenditure 核准开支预算
c* ~0R? approved overseas insurer 核准海外保险人
/v| b]Ji approved overseas trust company 核准海外信托公司
5 dG+>7Iy} approved pooled investment fund 核准汇集投资基金
Xc^(e?L4 approved provident fund scheme 认可公积金计划
e=IbEm{| approved provision 核准拨款
t6kLZ approved redeemable share 核准可赎回股份
k.Gt }\6zP approved regional stock 认可地区性证券
e6qIC*C ! approved retirement scheme 认可退休金计划
W<[7LdAB approved subordinated loan 核准附属贷款
H@ty'z ? arbitrage 套戥；套汇；套利
mo= @Zt arbitrageur 套戥者；套汇者
LWSy"Cs* arbitrary amount 临时款项
2`ERrh^i " arrangement 措施；安排；协定
h.Sb ds arrears 欠款
]W%rhppC arrears of pay 欠付薪酬
+W8#] u| arrears of revenue 逾期未收税款；逾期未收的帐项
V~5vR`} articles of association 组织章程；组织细则；组织章程细则
I$ )9T^Ra Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
PJe \ PGh ascertainment of profit 确定利润
1DL+=- "Asia Clear" “亚洲结算系统”
&hi] [Pt Asia Commercial Bank Ltd. 亚洲商业银行有限公司
HM"(cB(n` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~x_(v ,NW Asian Development Fund [ADF] 亚洲发展基金
aO9\8\^ Asian dollar bond 亚洲美元债券
b}u#MU Asian dollar market 亚洲美元市场
XRyeEwA;pp Asian dollar rate 亚洲美元利率
}v?l0Gk( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`ZP[-: ` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
QV*la= j/ asked price 沽盘；喊价；索价；卖方报价
V/R@ =[ assessable income 应评税入息
# -R]HLW* assessable loss 应评税亏损
F^TOLwix assessable profit 应评税利润
I<xcVY9L assessable value 应评税值
_n4`mL8>kH assessed profit 估定利润
"/UPq6 assessed value 经评估价值
BP 4vOZ0$ assessment 评税；评定；估价；评税单
?9 `T_, assessment number 评税编号；估价编号
@:!% Z` assessment of additional tax 补加税评税
tEibx E assessment of performance 业绩评估；实绩评价
=U:]x'g( Assessor 评税主任
xcJvXp
asset price bubbles 资产价格泡沫
E sg: asset-backed securities 具资产保证的证券
dPgA~~ assets accretion 资产增值
x0TE+rf5 assets and liabilities 资产与负债
O U mZ | assets betterment statement 资产递增表；资产改进表
Th~pju assets lending 实物放款；有抵押贷款
nRX<$OzT V assets of the company passing on the death 死者去世时转移的公司资产
F1`mq2^@ assets pledged as security for liabilities 用作负债抵押的资产
WCp[6g&%O assets portfolio 资产投资组合
K:pG<oV|} assets price 资产价格
f9n4/(C y assets quality 资产质素
*S Z]xrs assets realization 资产变现
U2JxzHXZ assets refinancing arrangement 资产再集资安排
R/^;,. assets securitization 资产证券化
0nlh0u8# assets situated outside Hong Kong 在香港以外地方的资产
`X` |]mWj assets stripping 削减资产；拆卖资产
-r0oO~KT assets value 资产值
[Kbna>` assignee 承让人
({!*&DVu assignment 转让；转让书；转让契
I+Fr #1 assignment of interest 权益转让
i{J[;rV9 assignment of letters patent and trade mark 专利证书及商标转让
*I9G" R8 assignment of property 物业转让；物业转让书
F#efs6{ assignment right 转让权
<) @^TRS assignor 转让人
`R$bx 64 associate 有联系的人；有关连人士；相联者；合伙人；联系人
$>%zNq-F Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3v<9 Z9O associate member 附属会员
MpJx>0j/J associated body corporate 相联法人团体
9A Q2FD associated company 相联公司；联属公司
vF@.B M> associated corporation 相联法团
Y
Xx Wu8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
a+\s 0Qo< 公认会计师公会〔英国〕
R"PO@v Association of Futures Exchange Brokers 香港期货经纪协会
Fd9Z7C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
)/tdiRpn association of underwriters 承保人组织
m$q* assumption of control 接管
*P [N.5{ assurance 担保；保险；转易；转易书
`P9%[8`C 9 assurance of interest 权益的转易
h6(L22Hn at 19XX price 按一九ＸＸ年价格计算
z.kBQ{P at a discount 按赔价计算；按贴水价格计算；打折扣
V H.}}R S% at a premium 按溢价计算；按升水价格计算
E`uK7 2j at call 通知付款；按通知
/M_kJe,% at constant market price 按固定市价计算
5wMEp" YHE at constant price 按固定价格计算
{*4Z9.2c* at cost 按成本计算
e9?y0vT// at current market price 按当时市价计算；按现时市价计算
E}=F
at current price 按当时价格计算；按现时价格计算
) $I"LyK) at factor cost 按要素成本计算；按生产要素成本计算
!^A t{[U at money-of-the-day price 按付款当日价格计算
pJwy ~ L at or better 按指定或较佳价位〔买卖指令〕
Qg X[?2 at par 按面值计算；平价
ZbcpE~<a at sight 见票即付
*r]#jY4qx at the close 按收市盘
hn u/ at the opening 按开市盘
H=9\B} attestation 见证；见证条款
MMU w+jM4 at-the-money option 平价期权
V?cUQg hHg attorney 受权人；受托代表人
]dIr;x ` attornment 新拥有人承认书
LIHf]+ attributable profit 可归属利润
rW3fd.;kss attributable share value 可归属股份价值
D$c4's `5 Auckland Stock Exchange 奥克兰证券交易所
bDPT1A`F auction 拍卖
\>-%OcYlM auctioneer 拍卖商
bwh.ekf8 audit 审计；核数
PK*
$ Audit Commission 审计署
7g Q~"Q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3bPvL/\Lb 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〕
U9B|u`72 audit review 帐目审查
uJ$!lyJ6L Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Au/n|15->C audited account 审计帐目；经审计的帐目
#65Uei|F`+ audited annual account 经审计的周年帐目
1 {V* (=Tp audited balance sheet 经审计的资产负债表
|bz,cvlP
W auditor 核数师；核数主任；审计师
{GiR-q{t auditor's certificate 核数师证明书；审计师证明书
QRv2%^L auditor's report 核数师报告；审计师报告
*l^%7W rk Aussie bond 澳元债券
p( Q5!3C0q austerity budget 紧缩预算
Io&F0~Z;;( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A3N<;OOk Australia All Ordinaries Index 澳洲所有普通股票指数
YvK8;<k@-? Australian Dollar [AUD] 澳元
qzqv-{. h Australian Options Market 澳大利亚期权市场
R{hKl#j;> Australian Securities Commission 澳洲证券事务监察委员会
Pw '3ya8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
HIi 5kv]}| Australian Stock Exchange 澳大利亚证券交易所
>2~q{e Austrian Schilling [ATS] 奥地利先令
5 !G}*u. authentication 认证；鉴证
x AD: Z " authority to purchase 委托购买证；委购书
T!)v9L authorization 认可；核准；授权；授权书
; ,]T|> M authorization by direction 指示授权
yg gQ4y6 authorization by instruction 指令授权
v >71 ?te authorization by warrant 令状授权
\q qt / authorization of unit trust 单位信托的认可
1G+42>?<1 authorized agent 指定代理人
Pz1pEy uL authorized capital 法定资本
}cG!93 authorized clerk 出市员
t3b%f`D authorized dealer 认可交易商
^l6q authorized financial institution 认可财务机构
(&FSoe/![' authorized fund 认可基金
T'l >$6 authorized fund house 获授权的基金公司；认可基金公司
(yCF pb authorized institution 认可机构
&/4W1=>( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_d&F B~= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=$IjN v (? authorized insurer 获授权保险人；获认可承保人
^e>`ob authorized investment 特准投资项目
_.OajE\T authorized person 获授权人
2*5Z|
3aX authorized representative 获授权代表
ayuj)]b authorized share capital 法定股本
]z,W1Zs? automated quotation system 自动报价系统
*S_eYKSl Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
o64&BpCK 自动交易系统〔香港期货交易所有限公司〕
aO?(ZL automatic adjustment mechanism 自动调整机制
<DCrYt!1}c automatic adjustment system 自动调整系统
#m6 eG&a Automatic Clearing House 自动票据交换所
jx&pRjP
automatic exchange rates accumulation system 自动化汇率累集系统
GH ![rK Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_ pM&Ya automatic teller machine [ATM] 自动柜员机
z{ cI G8z autopay 自动转帐
"*WzoRA={ available assets 可用资产
CEE`nn available fiscal reserve 现存财政储备
lN )U8 available profit 可用利润
Bhl@\Kq Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1GVJ3VXt average 平均；平均数；海损
q3B#rje>h average basic salary 平均基本薪金
yw2^kk93| average consumer expenditure 平均消费开支；一般消费开支
7$+n"Cfm average cost 平均成本
HiEXw}Hkz average cost of land production 增辟土地平均成本
Y!v `0z average daily turnover 平均每日成交额
K>9]I97g' average daily wage rate 平均每日工资率
W~
XJ ']e average expenditure pattern 平均开支模式
E%
Ce/n average growth rate 平均增长率
MVK=' average net fixed assets 固定资产平均净值
xXM`f0s@+] average of relatives 相对价格平均数
b2.
xJ4 average price 平均价格
SY_T\
} average propensity to consume 平均消费倾向；一般消费倾向
b40zYH`'{ average propensity to save 平均储蓄倾向；一般储蓄倾向
CE:TQzg average rate 平均率
I2(5]85&]s average revenue 平均收入；平均收益
d>eVR average stock 平均库存；平均存货
5V4Ze;K average yearly rent 平均年租
"?hEGJ; m" avoidance of double taxation 避免双重课税
.{LFc|Z[ avoidance of tax 避税
