A:
<+ $S{Z. A share Ａ股；甲类股份
+[qkG.
O abatement of tax 减税；减扣免税额
uLCU3nI ABN AMRO Bank N.V. 荷兰银行
'p e0Q- above-the-line expenditure 线上项目支出；经常预算支出
0* AlLwO above-the-line receipt 线上项目收入；经常预算收入
ua[\npz5 ABSA Asia Limited 南非联合亚洲有限公司
@\h(s#sn absolute change 绝对数值变更
Ue8D:C M absolute expenditure 实际开支
} O>Zu[8a absolute guideline figure 绝对准则数字
;VuB8cnL` absolute interest 绝对权益
,9pi9\S absolute order of discharge 绝对破产解除令
v8@dvT< absolute profit margin 绝对利润幅度
@i68%6 H`? absolute value 实值；绝对值
5&kR1Bp#- absolutely vested interest 绝对既得权益
#
R&[+1=9j absorbed cost 已吸收成本；已分摊成本
Yq
Fzbm{\ absorption 吸收；分摊；合并
.Ep3~9TBW absorption rate 吸收率；摊配率；分摊率
lC4By,1* ACB Finance Limited 亚洲商业财务有限公司
FG H>;H@ acceptable form of reciprocity 合理的互惠条件
Jzdc'3dq acceptable rate 适当利率；适当汇率
:3t])mL# acceptance agreement 承兑协议
h0eo:Ahi acceptance for honour 参加承兑
j41:]6 acceptor 承兑人；接受人；受票人
z
K (5&u acceptor for honour 参加承兑人
NN:TT\!v accident insurance 意外保险
;MM FF { Accident Insurance Association of Hong Kong 香港意外保险公会
</=PN1=A accident insurance scheme 意外保险计划
UZ!hk* PF accident year basis 意外年度基准
VM!x)i9z accommodation 通融；贷款
mTPj@F> accommodation bill 通融票据；空头票据
CHU'FSq! accommodation party 汇票代发人
:mrGB3x{ account balance 帐户余额；帐户结余
/trc& V account book 帐簿
ks 5'Z8X account collected in advance 预收款项
O9_YVE/-] account current book 往来帐簿
X^W>
"q account of after-acquired property 事后取得的财产报告
5oKc=i X_3 account of defaulter 拖欠帐目
I I8nz[s account payable 应付帐款
9y4rw]4zI account payee only [A/C payee only] 只可转帐；存入收款人帐户
d!t@A account receivable 应收帐款
(FaT{W{ account receivable report 应收帐款报表
H_j<%VW account statement 结单；帐单；会计财务报表
} 8P}L@q account title 帐户名称；会计科目
# Tg J d accountant's report 会计师报告
+B m+Pj> Accountant's Report Rules 会计师报告规则
@ 7?_Yw accounting and auditing procedure 会计与审计程序；会计与核数程序
3XnXQ/({ Accounting Arrangements 《会计安排》
$ "8k|^Z3 accounting basis 会计基础
T Ua K:*x* accounting by Official Receiver 破产管理署署长呈交的帐目
[:QMnJ Accounting Circular 《会计通告》
}j?S?= ;m= accounting class 会计类别
zvf]}mNx accounting date 记帐日期；会计结算日期
-^b^ 6= # accounting for money 款项核算
E5(Y *m! Accounting Officer 会计主任
% p9bl ,x accounting period 会计报告期；会计期
c6HU'%v accounting policy 会计政策；会计方针
, _$"6 accounting practice 会计惯例
x/7G0K2\} accounting principle 会计准则
6.|~~/ accounting record 会计记录
vdm?d/0(^ accounting report 会计报告
wB)+og-^1f Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(M+<^3c Accounting Society of China 中国会计学会
95Qz1*TR accounting statement 会计报表
kpH; D=; accounting system 会计制度；会计系统
Q
8r tZ accounting transaction 会计事项；帐务交易
R`Lm"5 w accounting treatment 会计处理
p*0Ve21i, accounting year 会计年度
IR
LPUP accretion 增值；添加
E(tBN]W. accrual 应计项目；应累算数目
+29\'w, accrual basis 应计制；权责发生制
{h"\JI! accrual basis accounting 应计制会计；权责发生制会计
)DmiN ^: accrue 应累算；应计
B@]7 eVo accrued benefit 应累算利益
lX*;KHT ) accrued charges 应计费用
swlWe}1 accrued cumulative preference share dividend 应累算的累积优先股股息
k&/ )g3(N( accrued expenses 应累算费用
qN[7zsaj accrued interest payable 应付利息；应计未付利息
[k OA+\v accrued interest receivable 应收利息；应计未收利息
D-GU"^-9 accrued right 累算权益
n@;x!c< + accruing profit 应累算的利润
&HK s > accumulated fiscal reserve 累积财政储备
!C#RW=h9 accumulated profit 累积利润；滚存溢利
rcZ SC 3 accumulated reserve 累积储备
eeU$uR accumulation of surplus income 累积收益盈余
jw[BtRW acquired assets 既得资产
XKX,7 acquisition 收购；购置；取得
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acquisition cost 购置成本
$ rYS acquisition expenses 购置费用
& =Zg0Q acquisition of 100% interest 收购全部股权
CFm1c1%Hg acquisition of control 取得控制权
H Y4E acquisition of fixed assets 购置固定资产
Pp_3 n yQ acquisition of shell “买壳”
nb_^3K]r acquisition price 收购价
5 j,qAay9 act of God 天灾
8 %j{4$ acting partner 执事合伙人
o0G`Xn active market 买卖活跃的市场；交投畅旺的市场；旺市
9.zQ< k2 active partner 积极参与的合伙人
B)]{]z0+` active trading 交投活跃
4nH91Z9= actual circulation 实际流通
*Qx|5L!_ actual cost 实际成本
LU,"i^T actual expenditure 实际开支；实际支出
" ^baiN@ac actual income 实际入息；实际收入；实际收益
\( <{)GpBi actual market 现货市场
WcwW@cY7\ actual price 现货价；实际价格
y8vH?^:%< actual profit 实际利润
7J;~ &x actual quotation 实盘；实际价位；实际报价
hIQ[:f actual year basis 按实际年度计算
y ,?G75wij actuals 实货
J md
? actuarial investigation 精算调查
R.H\b! actuarial principle 精算原则
*+j {9LK actuarial report 精算师报告
2A}u qaF Actuarial Society of Hong Kong 香港精算学会
=>0 M3 Qh{ actuarial valuation 精算师估值
S<3!oDBs actuary 精算师
0@K:Tq-mF ad referendum agreement 暂定协议；有待覆核的协定
B21AcE ad valorem duty 从价税；按值征税
g]<Z]R ` ad valorem duty system 从价税制
OgN1{vRFx ad valorem fee 从价费
)H9*N B8% ad valorem tariff 从价关税
(oitCIV additional allowance 额外免税额
bmVgTm& additional amount for unexpired risk 未过期风险的额外款额
W)!{U(X additional assessable profit 补加应评税利润
5@D7/$bLp
additional assessment 补加评税
iW@Vw{|i I additional commitment 额外承担
1m`tqlFU9 additional commitment vote 额外承担拨款
lF8 dRIav additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
o,Zng4NY additional dependent parent allowance 供养父母额外免税额
O*03PF^ additional provision 额外拨款
]cqZ!4? _ additional stamp duty 附加印花税
@k +G
Cf additional tax 补加税罚款；补加税款
~}IvY?! ; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:" P hkR adjudged bankrupt 被裁定破产
]KK ZbEO adjudicated bankrupt 裁定破产人
4A/,X>W61 adjudication fee 裁定费；评定印花税额手续费；评估契据费
%HF$ adjudication of bankruptcy 裁定破产；宣告破产
!""!sFx)R adjudication of insolvency 裁定无力偿还债务
zt)PZff/YQ adjusted actual 经调整的实数；调整后的实数
As'M3 9*V adjusted current assets 经调整的流动资产；调整后的流动资产
^T&u!{82j adjusted figure 经调整的数字；调整后的数额
Sq|1f?_gU adjusted liabilities 经调整的负债；调整后的负债
=x0"6gTz> adjusted loss 经调整的亏损；调整后的亏损
*_<*bhR< 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
gn W~KLqH adjusted profit 经调整的利润；调整后的利润
r.wIk0 adjusted surplus 经调整的盈余额；调整后的盈余额
q 9 brpbg_ adjusted value 经调整的价值；调整后的价值
mu6x L QdA adjustment 调整；修订；理算〔保险〕
2 Z` $ adjustment centre 调剂中心
U a j` adjustment lag 调整过程的时间差距；调整时差
Ac!&j=ZE adjustment mechanism 调整机制
+ %#MrNM' adjustment of loss 亏损调整
l?JO 8^Nn adjustment process 调整过程；调整程序
#1't"R+3M adjustment range 调整幅度
{?f ^ administered exchange rate 受管制汇率
an=+6lIl Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
lDJd#U'V administration expenses 行政费用
380-> administration fee 手续费；行政费
#
5f|1O administration in bankruptcy 破产管理
(C l`+ V administration order 遗产管理令
BY4 R@) administrator 管理人；遗产管理人
5'k Te= administrator of the estate 遗产管理人
6I cM:x admission of debt 债项承认书
A-7wkZ.H admission of proof 接纳债权证明
# HM\ a advance 放贷款项；垫付款项；预支款项；预付款项
I4<{R advance account 暂支帐目；预付款帐户
Jh&~/ntmm_ advance compensation 预付补偿金
L_~I ~ advance from shareholder 股东垫款
)YnI !v2T advance pending reimbursement 预支以待日后付还
loC5o|Wh advanced economy 先进经济体系
1&% d advancement 预付；预付财产
QFNz9c advances warrant 垫款令
^?6
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{rb-DB-/5M adverse balance 逆差
lNaez 3 adverse exchange 逆汇
2u~c/JryN advertisement addressed to shareholders 在报章刊登的致股东通告
Xrj(,| advice for collection 托收通知书
=tf@4 _ advice of drawing 提款通知书；汇票通知书
kg?T$}O advice of payment 付款通知
11B{gUv.] Advisory Committee [Securities and Futures Commission]
ll(e, 9.D 谘询委员会〔证券及期货事务监察委员会〕
mF*?e/ Advisory Committee on Diversification 经济多元化谘询委员会
/ h7>Z9T affidavit 誓章；遗产申报誓章
6t_ 3%{ affidavit of no receipt 述明无收款的誓章
DYAwQ"i;6 affiliate 联号；联营公司；附属公司
uq|vNLW26 affiliated company 附属公司；联号；联营公司
Lov.E3S6; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%89" A'g affordability 负担能力
P )t]b S African Development Bank [AfDB] 非洲开发银行
n~,]KdU] after-acquired property 事后取得的财产
8sR after-hours dealing 市后交易
EFRZ% Y after-tax profit 税后盈利；税后利润；税后溢利
B;z>Dd,Y_x agency agreement 代理协议
Krp
<bK6 agency expenses 代理机构的开支
Zr.\`mG4f agency fee 代理费
vNC$f(cQ Agency Law 《代理法》
h{W$ fZc< agent 代理人；承销人
Y| m_qB^_ agent of company 公司代理人
(RDa, & agent's fee 代理人费；经纪费
rysP)e aggregate 总计；总数；总体数字
S om.
qD aggregate amount 总款额；总额
[ GR|$/(z= aggregate assets and liabilities 总体资产与负债
~jp!" f aggregate at constant price 按固定价格计算的总体数字
+H[}T ] aggregate demand 总需求
s`Yu"s
8}4 aggregate gross position 总持仓量
0+K`pS' aggregate limit 总限额
v 7o?GQ75 aggregate of salaries tax 合计薪俸税
>J^7}J aggregate performance 总体表现；总体业绩
*`+<x aggregate supply 总体供应
;!l*7}5X= aggregate surplus 总盈余
ko=aa5c aggregate total 整体总额
vz;7} Zj] aggregate value 总值；合计价值
Ei {( aggregated basis 合计基准
a%Z4_ToLZ aggregated net chargeable income 合计应课税入息实额
VQy 9Y aggregation 合并计算；合计；总和
M.xhVgFf) aggregation of incomes of husband and wife 夫妇入息合并计算
Hi; K"H]x1 aggregation of property 财产的总和
]k'#g Z$ agio 差价；贴水
#MhNdH# 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》
lBlSNDs Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|t4Gz1"q=8 《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` SBYQ5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
~t{D5#LVHa 《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》
9{ )Z5%Kz Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
l~]hGLviJE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[Krm .) agreement for a settlement 授产协议
P 9
{}&z%: agreement for assignment 转让协议
Vqa5RVnI agreement for sale 售卖协议；买卖协议
pB Sq%Hy: agreement for sale and purchase 买卖协议
BKE\SWu agreement for the payment of interest 支付利息协议
Bmx(q E agreement for the repayment of money 还款协议
C<[d agreement of reinsurance 再保险协议
w8 ? Pb$Fe Agricultural Bank of China 中国农业银行
bG Z hUEq air passenger departure tax 飞机乘客离境税
C1X}3bB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4 ss & 'h airport tax 机场税
&P u+(~'Q alcohol duty 酒精税
xb4Pt`x)rS alienation 让与；让渡；转让
]>
nPqL alimony 生活费；赡养费
Ne & Xf All Ordinaries Index [AOI] 所有普通股指数
o,?!"*EP all risks 全险；综合险
]regi- LGU All Sales Record for Stock Market 《股票市场成交报告》
DAjG *K{ Allied Capital Resources Limited 新联财务有限公司
=oo[ Eyr all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$R A4U< allocation letter 拨款信件
tt+>8rxF:; allocation of fund 分配款项；预留款项
Z"6 2#VM allocation of profit 利润分配；溢利分配
cr76cYq"Q allocation warrant 拨款令
t[ ]['Iosd allotment 分配；配股
`Mg8]H ~ allotment notice 股份配售通知；配股通知
Tg"' pO allotment of shares 股份分配
]LEoOdDN"C allowable 可获宽免；免税的
6uu^A9x allowable business loss 可扣除的营业亏损
7))y} N:p allowable expenses 可扣税的支出
Q=d.y&4% allowance 免税额；津贴；备抵；准备金
EX[B/YH allowance for debts 债项的免税额
4= u+ozCG allowance for depreciation by wear and tear 耗损折旧免税额
'8s>rH5[V allowance for funeral expenses 殡殓费的免税额
+mJ
:PAy4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
= E&b= allowance for repairs and outgoings 修葺及支出方面的免税额
bH'S.RWp= allowance to debtor 给债务人的津贴
?r{TOj n alteration of capital 资本更改
X Ou+&wOu alternate trustee 候补受托人
W*YxBn4 amalgamation 合并
<e;jW K ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/3J z3 ambit of charges 征税范围；收费范围
f'1(y\_fb amended valuation 经修订的估值
c*N50%=4 American Commodities Exchange 美国商品交易所
Iq)(UfaSve American Express Bank Limited 美国运通银行
@)o0GHNP American Stock Exchange 美国证券交易所
rpUy$q rRc amortization 摊销
nY OY"'z amount due from banks 存放银行同业的款项
+J"' 'cZ amount due from banks abroad 存放海外银行同业的款项
;c1relR2 amount due from holding companies 控股公司欠款
LMAm pVo amount due from local banks 存放本港银行同业的款项
^ Xm/ amount due to banks 银行同业的存款
M0RRmW@f.a amount due to banks abroad 海外银行同业的存款
tS?a){^:c amount due to holding companies 控股公司存款
9GO}&7 amount due to local banks 本港银行同业的存款
:~vxZ*a amount due to outport banks 外埠银行同业的存款
3Bejp+xX amount for note issue 发行纸币的款额
A/!<kp{S amount of bond 担保契据的款额
inYM+o!Ub amount of consideration 代价款额
i] [f#e4 amount of contribution 供款数额
F 4GP7] amount of indebtedness 负债款额
Dt
W*n1B t amount of principal of the loan 贷款本金额
8jRs =I amount of rates chargeable 应征差饷数额
/r2 76 Q amount of share capital 股本额
XAkK:}h amount of sums assured 承保款额
wAw42{M amount of variation 变动幅度
8h@q amount of vote 拨款数额
;xfO16fNk amount payable 应付款额
3FFaE l amount receivable 应收款额
92ZWU2" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ffnk1/ Zy analysis 分析
CK2 B ancillary risk 附属风险
y>$1 UwQ annual account 周年帐目；周年帐目报表；年度决算；年结
B1E$v(P3M annual accounting date 年结日期
'0Lov]L annual allowance 每年免税额；年积金；年度津贴；年津
nt=x]wEC annual balance 年度余额
P^"R4T annual disposable income 每年可动用收入
M ~als3 annual estimates 周年预算
H#+\nT2m annual fee 年费
jk )Vb annual general meeting 周年大会
3S5^ `Ag# annual growth rate 年增率；每年增长率
@|B D|{k annual long-term supplement 长期个案每年补助金
uG;?vvg> annual pensionable emolument 可供计算退休金的年薪
PkTf JQP8 annual report 年报
[cDbaq,T Annual Report on the Consumer Price Index 《消费物价指数年报》
cA<<& C annual return 周年报表；周年申报表；每年报税表格
H#3 5@HF*o Annual Return Rules 《周年报表规则》
3 -tO; GKb annual review of consumer prices 每年消费物价回顾
Dv@ PAnk3C annual roll-forward basis 逐年延展方式
{-HDkG' 8 annual salary 年薪
s2^B(wP annual statement 年度报表；年度决算表
sm1;MF]/u 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
k=?^){[We annuitant 年金受益人
Jn=42Q:> annuity 年金
mwIk^Sz]@ annuity contract 年金合约
8"x9#kyU<3 annuity on human life 人寿年金
rIVvO antecedent debt 先前的债项
)Ob]T {GY ante-dated cheque 倒填日期支票
3E,DipHg anticipated expenditure 预期开支
FqwIJ|ct anticipated net profit 预期纯利
\QGa 4_# anticipated revenue 预期收入
wFvT0 anti-inflation measure 反通货膨胀措施
C," =}z1P anti-inflationary stance 反通货膨胀立场
bG(x:Py& apparent deficit 表面赤字
|H
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vA apparent financial solvency 表面偿债能力
@T ysXx apparent partner 表面合伙人
)\>r-g$ application for personal assessment 个人入息课税申请书
b0 & application of fund 资金应用
+Qs!Nhsq application to release as liquidator and to destruct the books of accounts and documents
C`NmZwL 申请免除清盘人职务及毁灭帐簿与文件
=p q:m appointed actuary 委任精算师
r!kLV )_ appointed auditor 委任核数师；委任审计师
MWs~#ReZ appointed trustee 委任的受托人
?eV_ACpZ8 appointer 委任人
@ .gP JMA apportioned pro rata 按比例分摊
=2%VZE7Vm apportionment 分配；分摊
9 6 =Z" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
o&z!6"S< apportionment formula 分摊方程式
P `EgA apportionment of estate duty 遗产税的分摊
#- {N
Ws\ appraisal 估价；评估
T`\]!>eb appreciable growth 可观增长
"]#'QuR appreciable impact 显着影响
($62o &I appreciable increase 可观增长
*g_w I%l appreciation 增值；升值
@r<b:?u appreciation against other currencies 相对其他货币升值
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Ns<?b;aK appreciation tax 增值税
q jz3<`7- appropriation 拨款；拨用；拨付
FaY_ 0G;y appropriation account 拨款帐目
&s8<6P7 Appropriation Bill 拨款法案
#by Jqy&e appropriation-in-aid system 补助拨款办法
?v4E<iXs approved assets 核准资产
K(VW%hV1 approved basket stock 认可一篮子证券
zsVcXBz approved budget 核准预算
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approved charitable donation 认可慈善捐款
\GL*0NJ approved charitable institution 认可慈善机构
OxQYNi2 approved currency 核准货币；认可货币
6\n?4 8x} approved estimates 核准预算
% :/_ f approved estimates of expenditure 核准开支预算
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alc{ approved overseas insurer 核准海外保险人
.'j29 6[ u approved overseas trust company 核准海外信托公司
$:EG%jl approved pooled investment fund 核准汇集投资基金
VI_+v[Hk/ approved provident fund scheme 认可公积金计划
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8Tzr approved provision 核准拨款
b7Oj<! Wo` approved redeemable share 核准可赎回股份
"|t!7hC approved regional stock 认可地区性证券
Od{jt7 <j# approved retirement scheme 认可退休金计划
SkHYXe"] approved subordinated loan 核准附属贷款
fx)KN m8Lx arbitrage 套戥；套汇；套利
I\zemW! arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项
' # D8*OP^ arrangement 措施；安排；协定
I]R9HGJNlJ arrears 欠款
RlRs}y F arrears of pay 欠付薪酬
VEs5;]#<2D arrears of revenue 逾期未收税款；逾期未收的帐项
yMx TfR articles of association 组织章程；组织细则；组织章程细则
"IFg RaP= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
W~ruN4q. ascertainment of profit 确定利润
4h8*mMghs "Asia Clear" “亚洲结算系统”
bL`eiol6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
2*2:-o cl$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
z%sy$^v@vD Asian Development Fund [ADF] 亚洲发展基金
I[D8""U Asian dollar bond 亚洲美元债券
Td h TQ Asian dollar market 亚洲美元市场
}mk>!B}= Asian dollar rate 亚洲美元利率
y=Q!-~5|fF Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
E\M-k\cSj Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C:i|-t e asked price 沽盘；喊价；索价；卖方报价
@i LIU}+ assessable income 应评税入息
+,5-qm)Gh> assessable loss 应评税亏损
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frfSGf.# assessable profit 应评税利润
HB iBv-=, assessable value 应评税值
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assessed profit 估定利润
~L{l+jK$p assessed value 经评估价值
Vk Z.6kV assessment 评税；评定；估价；评税单
=Op+v " assessment number 评税编号；估价编号
`1+F,&e assessment of additional tax 补加税评税
_<*Hv*Zm assessment of performance 业绩评估；实绩评价
)`+YCCa6F Assessor 评税主任
pe.QiMW{8 asset price bubbles 资产价格泡沫
` A)"%~ asset-backed securities 具资产保证的证券
M%`\P\A assets accretion 资产增值
dRaO Gm) assets and liabilities 资产与负债
41V e }% assets betterment statement 资产递增表；资产改进表
38IMxd9v assets lending 实物放款；有抵押贷款
&<]<a_pw assets of the company passing on the death 死者去世时转移的公司资产
:iPy m}CE assets pledged as security for liabilities 用作负债抵押的资产
)9L/sK z assets portfolio 资产投资组合
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X assets price 资产价格
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9H# assets quality 资产质素
ub K7B |p assets realization 资产变现
Eu,`7iQ?( assets refinancing arrangement 资产再集资安排
pqR\>d 0 assets securitization 资产证券化
3BQ!qO17^d assets situated outside Hong Kong 在香港以外地方的资产
Q5a)}6-5 assets stripping 削减资产；拆卖资产
?LP9iY${ assets value 资产值
u:dx;* assignee 承让人
d@ J a}` assignment 转让；转让书；转让契
|E3X assignment of interest 权益转让
ynwG\V assignment of letters patent and trade mark 专利证书及商标转让
rs;r
$ assignment of property 物业转让；物业转让书
QHlU|dR)Ry assignment right 转让权
#hw>tA6 assignor 转让人
d~9!,6XM associate 有联系的人；有关连人士；相联者；合伙人；联系人
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vSvk Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W| 5_$p associate member 附属会员
Um.qRZ? associated body corporate 相联法人团体
ae+*=, associated company 相联公司；联属公司
{38bv. 3' associated corporation 相联法团
o{WyQ&2N Association of Chartered Certified Accountants [ACCA] [United Kingdom]
n<7q`tM# 公认会计师公会〔英国〕
v)X\GmW7w Association of Futures Exchange Brokers 香港期货经纪协会
j/!H$0PN Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
q(IQa@$SR association of underwriters 承保人组织
>m6&bfy\q assumption of control 接管
z- T{~{q assurance 担保；保险；转易；转易书
bPbb\|u0d assurance of interest 权益的转易
e' 9r"<>i at 19XX price 按一九ＸＸ年价格计算
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TxB at a discount 按赔价计算；按贴水价格计算；打折扣
L{fFC%|l2L at a premium 按溢价计算；按升水价格计算
Hi}RZMr 1 at call 通知付款；按通知
$E!J:Y= at constant market price 按固定市价计算
j \&pej at constant price 按固定价格计算
# S u~ `] at cost 按成本计算
Zjh2{ : at current market price 按当时市价计算；按现时市价计算
[wnDHy6W at current price 按当时价格计算；按现时价格计算
,5Vt]#F5@ at factor cost 按要素成本计算；按生产要素成本计算
jp2Q 9Z at money-of-the-day price 按付款当日价格计算
r '7 LR at or better 按指定或较佳价位〔买卖指令〕
s^8u&y)3 at par 按面值计算；平价
s Be7"^ at sight 见票即付
!|Q5Zi;aX7 at the close 按收市盘
>Q kP7Kb at the opening 按开市盘
[<c&|tfl attestation 见证；见证条款
ci9R.U) at-the-money option 平价期权
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-x9 attorney 受权人；受托代表人
??&<k attornment 新拥有人承认书
rNDrp@A> attributable profit 可归属利润
*m+Bu Gt| attributable share value 可归属股份价值
9&]M* *X Auckland Stock Exchange 奥克兰证券交易所
\wvg,j= auction 拍卖
c a<" auctioneer 拍卖商
/e@H^Cgo audit 审计；核数
5@ ~|*g[ Audit Commission 审计署
u9qMqeF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Nf41ZT~ 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〕
""iaGH+Cxw audit review 帐目审查
Vr.Y/3N&' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
dt t ~ Bd audited account 审计帐目；经审计的帐目
x2Lq=zwJ audited annual account 经审计的周年帐目
&HZmQ>!R D audited balance sheet 经审计的资产负债表
RO(TvZ0pE auditor 核数师；核数主任；审计师
R W'nUL?_\ auditor's certificate 核数师证明书；审计师证明书
0 7v!Zj auditor's report 核数师报告；审计师报告
l@Z6d o Aussie bond 澳元债券
9LC&6Q5O& austerity budget 紧缩预算
i5}4(sV Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
5 ` D-
Australia All Ordinaries Index 澳洲所有普通股票指数
t+uE Australian Dollar [AUD] 澳元
(qM j-l Australian Options Market 澳大利亚期权市场
_HO IT Australian Securities Commission 澳洲证券事务监察委员会
r=.A'"Kf Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!^c@shLN4 Australian Stock Exchange 澳大利亚证券交易所
dEa<g99[ ? Austrian Schilling [ATS] 奥地利先令
2BXy<BM @ authentication 认证；鉴证
~nLN`H d authority to purchase 委托购买证；委购书
)RgGcHT@ authorization 认可；核准；授权；授权书
tz Nl J~E authorization by direction 指示授权
5&Ts7& . authorization by instruction 指令授权
=@x`?o e v authorization by warrant 令状授权
w4,Ag{t> authorization of unit trust 单位信托的认可
o`S ? authorized agent 指定代理人
OWq'[ T4 authorized capital 法定资本
\c,pEXG authorized clerk 出市员
dq;|?ESP authorized dealer 认可交易商
k; W@LfP authorized financial institution 认可财务机构
OHr Y(I6 authorized fund 认可基金
x3+oAb@o/ authorized fund house 获授权的基金公司；认可基金公司
I?#85l{> authorized institution 认可机构
9p* gU[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
HvwYm.$zE authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
+EXJ\wy authorized insurer 获授权保险人；获认可承保人
Y*oDO$6 authorized investment 特准投资项目
uP $ Cj authorized person 获授权人
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5 a authorized representative 获授权代表
yM.IxpT#$ authorized share capital 法定股本
ZFm` UXS automated quotation system 自动报价系统
w8Q<r. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)::> q5c 自动交易系统〔香港期货交易所有限公司〕
EI >l-N2 automatic adjustment mechanism 自动调整机制
?tdd3ai > automatic adjustment system 自动调整系统
{PU!=IkTS Automatic Clearing House 自动票据交换所
'wasZ b<^ automatic exchange rates accumulation system 自动化汇率累集系统
UB`ToE|Ii Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
m><w0k?t automatic teller machine [ATM] 自动柜员机
N7r_77%m0 autopay 自动转帐
` $LWmm# available assets 可用资产
:e1 o<JgPt available fiscal reserve 现存财政储备
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-/C)l)V} Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
O4 3YY2 average 平均；平均数；海损
$q?$]k|M` average basic salary 平均基本薪金
Wm~` ~P average consumer expenditure 平均消费开支；一般消费开支
S{]7C?4` average cost 平均成本
p^kUs0$GS average cost of land production 增辟土地平均成本
6d[_G$'nk average daily turnover 平均每日成交额
@:0dd b7 1 average daily wage rate 平均每日工资率
@!N-RQ&A average expenditure pattern 平均开支模式
_ZB\L^j) average growth rate 平均增长率
Gl %3XdU average net fixed assets 固定资产平均净值
TcTM]ixr average of relatives 相对价格平均数
q#A (gyy average price 平均价格
#m{{a]zm^ average propensity to consume 平均消费倾向；一般消费倾向
8M*PML4r average propensity to save 平均储蓄倾向；一般储蓄倾向
rPNb\ Ri average rate 平均率
63|+2-E2Q average revenue 平均收入；平均收益
BcjP+$k4_ average stock 平均库存；平均存货
`vG,}Pt] average yearly rent 平均年租
d,vNem-Z*L avoidance of double taxation 避免双重课税
h}_~y'^! avoidance of tax 避税
