A:
jd%Len&p A share Ａ股；甲类股份
Vq3gceo'0A abatement of tax 减税；减扣免税额
==Q WwPpA ABN AMRO Bank N.V. 荷兰银行
hp b wZ above-the-line expenditure 线上项目支出；经常预算支出
(C8 U above-the-line receipt 线上项目收入；经常预算收入
lLb:f6N ABSA Asia Limited 南非联合亚洲有限公司
@s_3 0+ absolute change 绝对数值变更
_GVE^yW~z absolute expenditure 实际开支
U@Z>/ q absolute guideline figure 绝对准则数字
"w}-?:# j absolute interest 绝对权益
f4]N0 absolute order of discharge 绝对破产解除令
"z
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~bdv_|k absolute value 实值；绝对值
0 HGl f
absolutely vested interest 绝对既得权益
[8>z#* B absorbed cost 已吸收成本；已分摊成本
BdN8
^W absorption 吸收；分摊；合并
LHs- & absorption rate 吸收率；摊配率；分摊率
,Bisu:v6FW ACB Finance Limited 亚洲商业财务有限公司
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F@Q !h acceptable form of reciprocity 合理的互惠条件
)v[XmJ>H~o acceptable rate 适当利率；适当汇率
8F#osN acceptance agreement 承兑协议
63W{U/*aao acceptance for honour 参加承兑
bGbqfO` acceptor 承兑人；接受人；受票人
2t+D8 d|c< acceptor for honour 参加承兑人
Fi mN?s accident insurance 意外保险
>_XO c Accident Insurance Association of Hong Kong 香港意外保险公会
`NBbTQtgO accident insurance scheme 意外保险计划
ldA !ou7 accident year basis 意外年度基准
QX[Dj z0H8 accommodation 通融；贷款
n[!;yO accommodation bill 通融票据；空头票据
;Vg^!]LL# accommodation party 汇票代发人
1EVfo wIl account balance 帐户余额；帐户结余
^>C 11v account book 帐簿
I*EJHBsQ5 account collected in advance 预收款项
Q,{^S,s< account current book 往来帐簿
RFw(]o,9cR account of after-acquired property 事后取得的财产报告
Z&_y0W=t account of defaulter 拖欠帐目
PK_ s#uC account payable 应付帐款
otO
j^x U account payee only [A/C payee only] 只可转帐；存入收款人帐户
qAo AUD m account receivable 应收帐款
B[r<m J account receivable report 应收帐款报表
{fZb@7?GF account statement 结单；帐单；会计财务报表
geksjVwPH account title 帐户名称；会计科目
^YGT h0$W accountant's report 会计师报告
P?kx Accountant's Report Rules 会计师报告规则
-<_QF 82 accounting and auditing procedure 会计与审计程序；会计与核数程序
6?N4l ]l Accounting Arrangements 《会计安排》
O|QUNr9 accounting basis 会计基础
>R!"P[* accounting by Official Receiver 破产管理署署长呈交的帐目
l^\(ss0~ Accounting Circular 《会计通告》
U4BqO
:sd accounting class 会计类别
bmu6@jT accounting date 记帐日期；会计结算日期
"e 1wr accounting for money 款项核算
*h$&0w
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-."kq.m* accounting period 会计报告期；会计期
#ZJMlJ:q`" accounting policy 会计政策；会计方针
Vtr3G.P^ accounting practice 会计惯例
Ly;I,)w accounting principle 会计准则
i}v9ut]B accounting record 会计记录
W{
fZ[z accounting report 会计报告
@}Zd ( o Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Gqb])gXpl Accounting Society of China 中国会计学会
]4`t \Y aT accounting statement 会计报表
;B~P>n}}_] accounting system 会计制度；会计系统
.u l
53 m accounting transaction 会计事项；帐务交易
+Mk#9 r accounting treatment 会计处理
}Z\wH*s` accounting year 会计年度
K UKACUL accretion 增值；添加
En(7(qP6} accrual 应计项目；应累算数目
B{C_hy-fw accrual basis 应计制；权责发生制
^T:gb]i'Qa accrual basis accounting 应计制会计；权责发生制会计
?]c+j1 i accrue 应累算；应计
8V9 [a*9 accrued benefit 应累算利益
\q "N/$5{f accrued charges 应计费用
ef=K_ ,
_ accrued cumulative preference share dividend 应累算的累积优先股股息
<:&de8bT accrued expenses 应累算费用
>{C\H.N accrued interest payable 应付利息；应计未付利息
t6+YXjXK accrued interest receivable 应收利息；应计未收利息
B:<
]Hl$ accrued right 累算权益
y` yZ R
_ accruing profit 应累算的利润
kbYeV_OwM accumulated fiscal reserve 累积财政储备
Bq@zaMv accumulated profit 累积利润；滚存溢利
i ib accumulated reserve 累积储备
5u r)uz]w8 accumulation of surplus income 累积收益盈余
P ZxFZvE acquired assets 既得资产
]ab#q= acquisition 收购；购置；取得
XM/vDdR acquisition cost 购置成本
Tkw;pb acquisition expenses 购置费用
.Pe9_ZH$W acquisition of 100% interest 收购全部股权
ZtK\HDdp acquisition of control 取得控制权
Gh}yb-$N`& acquisition of fixed assets 购置固定资产
o:"a nHs acquisition of shell “买壳”
:P$#M C acquisition price 收购价
6.5wZN9<| act of God 天灾
=>|C~@C? acting partner 执事合伙人
PFM' & ;V active market 买卖活跃的市场；交投畅旺的市场；旺市
} XR : 2 active partner 积极参与的合伙人
.m;G$X|3U active trading 交投活跃
pXu/(&? actual circulation 实际流通
2#vv$YD actual cost 实际成本
=wG+Ao actual expenditure 实际开支；实际支出
<P_ea/5:| actual income 实际入息；实际收入；实际收益
~=En +J}* actual market 现货市场
bl ;zR actual price 现货价；实际价格
Ow:1?Z{4 actual profit 实际利润
`]=oo%(h actual quotation 实盘；实际价位；实际报价
vi!YN|}\ actual year basis 按实际年度计算
['q&@_d7 actuals 实货
c3)C{9T]( actuarial investigation 精算调查
e)H!uR actuarial principle 精算原则
-)jax actuarial report 精算师报告
c>HK9z{ Actuarial Society of Hong Kong 香港精算学会
\, &9 actuarial valuation 精算师估值
Pf <[|yu4? actuary 精算师
oH#v6{y ad referendum agreement 暂定协议；有待覆核的协定
Pm+tQ ad valorem duty 从价税；按值征税
kM /Te{< ad valorem duty system 从价税制
EpYy3^5d ad valorem fee 从价费
UG;Y^?Ppe5 ad valorem tariff 从价关税
x;LzG t:w additional allowance 额外免税额
?+0GfIV additional amount for unexpired risk 未过期风险的额外款额
At6qtoPRA additional assessable profit 补加应评税利润
1[ ;;sSp additional assessment 补加评税
q Q0C ? additional commitment 额外承担
uuNR?1 fS additional commitment vote 额外承担拨款
ua5?(,E`'] additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a|4~NL additional dependent parent allowance 供养父母额外免税额
C3 'rtY. additional provision 额外拨款
R@iUCT^$ additional stamp duty 附加印花税
J=W0Xi ! additional tax 补加税罚款；补加税款
.]x2K-Sf Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$HJT j29/ adjudged bankrupt 被裁定破产
{Qv>q$Q adjudicated bankrupt 裁定破产人
ytz SAbj adjudication fee 裁定费；评定印花税额手续费；评估契据费
F_;DN:
{ adjudication of bankruptcy 裁定破产；宣告破产
l [G Os&D1 adjudication of insolvency 裁定无力偿还债务
jS.g]k adjusted actual 经调整的实数；调整后的实数
\
%=9 adjusted current assets 经调整的流动资产；调整后的流动资产
F {+`uG adjusted figure 经调整的数字；调整后的数额
r?/A?DMe adjusted liabilities 经调整的负债；调整后的负债
TUIk$U?/I adjusted loss 经调整的亏损；调整后的亏损
1f'Hif*r_X 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
Wg `AZ=t adjusted profit 经调整的利润；调整后的利润
tK(g-u0N`( adjusted surplus 经调整的盈余额；调整后的盈余额
S4^N^lQ ] adjusted value 经调整的价值；调整后的价值
D$ {={x adjustment 调整；修订；理算〔保险〕
5O/i3m26 adjustment centre 调剂中心
I 1Sa^7 adjustment lag 调整过程的时间差距；调整时差
%+)o'nf"U adjustment mechanism 调整机制
@}-r&/# adjustment of loss 亏损调整
->^~KVh& adjustment process 调整过程；调整程序
h#r^teui) adjustment range 调整幅度
\2 y5_;O administered exchange rate 受管制汇率
kq=V4-a[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
FQz?3w&ia administration expenses 行政费用
a :, y
Z administration fee 手续费；行政费
;`YkMS`=W administration in bankruptcy 破产管理
<A5]]{9 + administration order 遗产管理令
|RkcDrB~ administrator 管理人；遗产管理人
Q/ms]Du administrator of the estate 遗产管理人
N6OMY P1 admission of debt 债项承认书
/93l74.w admission of proof 接纳债权证明
wC_l@7 t advance 放贷款项；垫付款项；预支款项；预付款项
Ny- [9S-< advance account 暂支帐目；预付款帐户
YevyN\,}V! advance compensation 预付补偿金
M:KbD| advance from shareholder 股东垫款
g 7V8D advance pending reimbursement 预支以待日后付还
l _'[27 advanced economy 先进经济体系
)d \ j I advancement 预付；预付财产
(>4aibA'P advances warrant 垫款令
:~Q!SL N advancing 贷出
ltB .Q adverse balance 逆差
uMb> xxf adverse exchange 逆汇
WEg6Kz advertisement addressed to shareholders 在报章刊登的致股东通告
m([(:.X/IX advice for collection 托收通知书
"\W-f advice of drawing 提款通知书；汇票通知书
=J-5.0Q\_\ advice of payment 付款通知
kum#^^4G| Advisory Committee [Securities and Futures Commission]
]uj=:@ 谘询委员会〔证券及期货事务监察委员会〕
&3F}6W6A Advisory Committee on Diversification 经济多元化谘询委员会
OO dSKf8 affidavit 誓章；遗产申报誓章
7?8wyk|x affidavit of no receipt 述明无收款的誓章
{5r0 v#; affiliate 联号；联营公司；附属公司
>T2 LE W affiliated company 附属公司；联号；联营公司
.d;Iht,[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@ V08U! affordability 负担能力
9Jf)!o8 African Development Bank [AfDB] 非洲开发银行
~\)qi= after-acquired property 事后取得的财产
le +R16Z after-hours dealing 市后交易
0P^L }VVX after-tax profit 税后盈利；税后利润；税后溢利
).` S/F agency agreement 代理协议
D\w h;r agency expenses 代理机构的开支
{r fF' @[ agency fee 代理费
Ji1Pz)fq Agency Law 《代理法》
Ho DVn/lr agent 代理人；承销人
u]
:m"L M agent of company 公司代理人
GZS1zTwBL agent's fee 代理人费；经纪费
@vL20O. aggregate 总计；总数；总体数字
fj7|D'c aggregate amount 总款额；总额
Jj~EiA aggregate assets and liabilities 总体资产与负债
T9)n Q[ aggregate at constant price 按固定价格计算的总体数字
A[IL
H_w aggregate demand 总需求
NjP DX>R\K aggregate gross position 总持仓量
8dD2 aggregate limit 总限额
fDE%R={!n5 aggregate of salaries tax 合计薪俸税
C51bc6V aggregate performance 总体表现；总体业绩
|7,L`utp aggregate supply 总体供应
_=ua 6}Xp aggregate surplus 总盈余
^ ;,M}|<h aggregate total 整体总额
NN0$}ac p aggregate value 总值；合计价值
Uoya3#4 G aggregated basis 合计基准
[ EFMu;q aggregated net chargeable income 合计应课税入息实额
D j k C aggregation 合并计算；合计；总和
Uz cx6sw aggregation of incomes of husband and wife 夫妇入息合并计算
ES~^M840f aggregation of property 财产的总和
iwz agio 差价；贴水
HEL !GC># Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
c _a Z{S Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-9RDr\&`( 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
du$| lxC Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
W$U0[^1 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
RLlU"
sw+{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|qZko[W}= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
b'MSkEiQG agreement for a settlement 授产协议
Wg{k$T_ > agreement for assignment 转让协议
Go,N> HN agreement for sale 售卖协议；买卖协议
+^*iZ6{+7 agreement for sale and purchase 买卖协议
PJxH7|GSi agreement for the payment of interest 支付利息协议
' (?
uPr agreement for the repayment of money 还款协议
Hf'G8vW agreement of reinsurance 再保险协议
D7Y)?Z5A; Agricultural Bank of China 中国农业银行
?USQlnr:R/ air passenger departure tax 飞机乘客离境税
m9U"[Huv1E Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
x21dku<6K[ airport tax 机场税
p!] 6ll^ alcohol duty 酒精税
]yj l~3 alienation 让与；让渡；转让
9/+Nj / alimony 生活费；赡养费
J=.`wZQkS All Ordinaries Index [AOI] 所有普通股指数
$^u}a all risks 全险；综合险
t iN?/ All Sales Record for Stock Market 《股票市场成交报告》
b:qY gg Allied Capital Resources Limited 新联财务有限公司
2G$Spfe Iu all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V8eB$in allocation letter 拨款信件
S'oGt &Z< allocation of fund 分配款项；预留款项
Z/rP"|E uQ allocation of profit 利润分配；溢利分配
8/)qTUx : allocation warrant 拨款令
Ii7QJ:^ allotment 分配；配股
y_xnai allotment notice 股份配售通知；配股通知
+,~z Wv1v allotment of shares 股份分配
0]D0{6x8 allowable 可获宽免；免税的
8|E'>+ D_- allowable business loss 可扣除的营业亏损
n wI!O allowable expenses 可扣税的支出
ih?^t(i allowance 免税额；津贴；备抵；准备金
*'Z B *> allowance for debts 债项的免税额
TO%dw^{_` allowance for depreciation by wear and tear 耗损折旧免税额
^(viM?* allowance for funeral expenses 殡殓费的免税额
M#|dIbns
H allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_ gKe%J& allowance for repairs and outgoings 修葺及支出方面的免税额
.]aF
1}AI allowance to debtor 给债务人的津贴
Hw#d_P: alteration of capital 资本更改
Sq:0w alternate trustee 候补受托人
$}")1|U,X amalgamation 合并
As+t##gN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
kB5.(O ambit of charges 征税范围；收费范围
NrP0Ep%V amended valuation 经修订的估值
p ?wI 9GY American Commodities Exchange 美国商品交易所
cb5, P~/q American Express Bank Limited 美国运通银行
2Z20E$Cb American Stock Exchange 美国证券交易所
7d92 Pe amortization 摊销
[{C )LDN amount due from banks 存放银行同业的款项
qj cp65^ amount due from banks abroad 存放海外银行同业的款项
]%Zz \ Q amount due from holding companies 控股公司欠款
[r/k% < amount due from local banks 存放本港银行同业的款项
2lL,zFAq amount due to banks 银行同业的存款
'+j} >Q amount due to banks abroad 海外银行同业的存款
A(]H{>PMy amount due to holding companies 控股公司存款
j qr1V_ 3( amount due to local banks 本港银行同业的存款
]kG(G%r|M amount due to outport banks 外埠银行同业的存款
s,a}? W amount for note issue 发行纸币的款额
^5r9 5 amount of bond 担保契据的款额
sg E-`# amount of consideration 代价款额
s+:= I
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fO#vF.k% amount of indebtedness 负债款额
pm{| ? R amount of principal of the loan 贷款本金额
eAPXWWAZJ1 amount of rates chargeable 应征差饷数额
AIA6yeaU amount of share capital 股本额
,vW:}&U amount of sums assured 承保款额
pLv$\ MiZ amount of variation 变动幅度
;-Um Y}MU amount of vote 拨款数额
9n}p;3{f amount payable 应付款额
!|c|o *t{ amount receivable 应收款额
+2 A f&~T Amsterdam Stock Exchange 阿姆斯特丹证券交易所
OT'[:|x ; analysis 分析
C"IK t ancillary risk 附属风险
|lv|!]qAma annual account 周年帐目；周年帐目报表；年度决算；年结
XD"_Iq! annual accounting date 年结日期
G%d
( annual allowance 每年免税额；年积金；年度津贴；年津
ioPUUUb) annual balance 年度余额
yoA fc annual disposable income 每年可动用收入
|p$spQ annual estimates 周年预算
ePIiF_X annual fee 年费
_=|vgc annual general meeting 周年大会
l7De6A" annual growth rate 年增率；每年增长率
F d*8N8Pi annual long-term supplement 长期个案每年补助金
M:5b4$Qh< annual pensionable emolument 可供计算退休金的年薪
C* nB annual report 年报
}MUn/ [x Annual Report on the Consumer Price Index 《消费物价指数年报》
gk`zA annual return 周年报表；周年申报表；每年报税表格
H4]Ul
eU Annual Return Rules 《周年报表规则》
zSb PW 6U annual review of consumer prices 每年消费物价回顾
:k fp_o+J annual roll-forward basis 逐年延展方式
T6ENtp annual salary 年薪
KD^N)&k^Kp annual statement 年度报表；年度决算表
ZoArQ(YFy Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
h;3 cd0 annuitant 年金受益人
ytNO*XoR annuity 年金
&HSq(te annuity contract 年金合约
vzmc}y G annuity on human life 人寿年金
}`+B =h-dW antecedent debt 先前的债项
``E/m<r:$ ante-dated cheque 倒填日期支票
}<'5 z
qS anticipated expenditure 预期开支
Ks}Xgc\ anticipated net profit 预期纯利
T wgrR tj' anticipated revenue 预期收入
: _QCfH anti-inflation measure 反通货膨胀措施
&IlU|4`R% anti-inflationary stance 反通货膨胀立场
`Qeg apparent deficit 表面赤字
VE 8;sGaJ apparent financial solvency 表面偿债能力
0@AAulRl apparent partner 表面合伙人
`=7j$#6U application for personal assessment 个人入息课税申请书
~Ch+5A; application of fund 资金应用
*}8t{ F@k application to release as liquidator and to destruct the books of accounts and documents
W0}B'VS.I 申请免除清盘人职务及毁灭帐簿与文件
p uT'y appointed actuary 委任精算师
c_el ShK8# appointed auditor 委任核数师；委任审计师
MTUn3;c/ appointed trustee 委任的受托人
O(_[ayE appointer 委任人
&5: t n=E apportioned pro rata 按比例分摊
B-l'vVx apportionment 分配；分摊
^n+ !4(@= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[k-+AA>: apportionment formula 分摊方程式
B 2ec@]uD` apportionment of estate duty 遗产税的分摊
"le>_Ze_>| appraisal 估价；评估
p0pWzwTG3 appreciable growth 可观增长
@}kv-* appreciable impact 显着影响
VcoOeAKL appreciable increase 可观增长
*_ ?dVhxf appreciation 增值；升值
A2|U d_ appreciation against other currencies 相对其他货币升值
)Y)pmjZaG appreciation of the exchange value of Hong Kong dollar 港元汇值上升
xp Og8 u5 appreciation tax 增值税
}K3x appropriation 拨款；拨用；拨付
+ E1h#cc) appropriation account 拨款帐目
<vwk jCA` Appropriation Bill 拨款法案
+o9":dl appropriation-in-aid system 补助拨款办法
~,*b }O approved assets 核准资产
@'GGm#< approved basket stock 认可一篮子证券
]7e =fM9V; approved budget 核准预算
\m1~jMz*>k approved charitable donation 认可慈善捐款
u,6~qQczE approved charitable institution 认可慈善机构
}3?n~s\)6f approved currency 核准货币；认可货币
\_B[{e7z approved estimates 核准预算
%RDI!e<e} approved estimates of expenditure 核准开支预算
&~W:xg(jN approved overseas insurer 核准海外保险人
z k( U8C+ approved overseas trust company 核准海外信托公司
l<N}!lG| approved pooled investment fund 核准汇集投资基金
."FuwKSJCo approved provident fund scheme 认可公积金计划
` hb%+-lj+ approved provision 核准拨款
D::rGB?.b approved redeemable share 核准可赎回股份
xNbPsoK approved regional stock 认可地区性证券
yiO. z approved retirement scheme 认可退休金计划
F8apH{&t approved subordinated loan 核准附属贷款
[p<w._b i arbitrage 套戥；套汇；套利
8Ac :_Zg arbitrageur 套戥者；套汇者
sM9+dh arbitrary amount 临时款项
^`G}gWBx}w arrangement 措施；安排；协定
l]5w$dded~ arrears 欠款
O?|gp<=d arrears of pay 欠付薪酬
f!JS= N?3 arrears of revenue 逾期未收税款；逾期未收的帐项
&% -73nYw articles of association 组织章程；组织细则；组织章程细则
N ,z6y5Lu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>vA2A1WhW ascertainment of profit 确定利润
Jke k-m "Asia Clear" “亚洲结算系统”
pxa( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[Vma^B$7Vj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,{mCf ^ Asian Development Fund [ADF] 亚洲发展基金
?E c7" hK Asian dollar bond 亚洲美元债券
f`Fi# EKT Asian dollar market 亚洲美元市场
MNV %
=G Asian dollar rate 亚洲美元利率
Gh}*q|Lz Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ukUGvK Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
' MxrQ;|S asked price 沽盘；喊价；索价；卖方报价
^f(@gS}? assessable income 应评税入息
V 0rZz assessable loss 应评税亏损
}I>tO9M assessable profit 应评税利润
R47\Y assessable value 应评税值
L+q/){Dd( assessed profit 估定利润
j*vYBGD assessed value 经评估价值
#Q
/Arq assessment 评税；评定；估价；评税单
sQ\8>[]
assessment number 评税编号；估价编号
* Em,*! assessment of additional tax 补加税评税
^ N)R= tl assessment of performance 业绩评估；实绩评价
gdQv p=v] Assessor 评税主任
zO iu5 asset price bubbles 资产价格泡沫
1Yn
+<I asset-backed securities 具资产保证的证券
S.f5v8 assets accretion 资产增值
%ALwz [~] assets and liabilities 资产与负债
1{JV}O assets betterment statement 资产递增表；资产改进表
O`<KwU x ! assets lending 实物放款；有抵押贷款
j{Q9{} < e assets of the company passing on the death 死者去世时转移的公司资产
r% +V8o assets pledged as security for liabilities 用作负债抵押的资产
p S7w' H assets portfolio 资产投资组合
Bf8jPa / assets price 资产价格
v%iflCK assets quality 资产质素
\:UIc*S assets realization 资产变现
@qYp>|AF assets refinancing arrangement 资产再集资安排
Uw7h=UQh assets securitization 资产证券化
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(jKz}'~U assets situated outside Hong Kong 在香港以外地方的资产
MpR2]k#n< assets stripping 削减资产；拆卖资产
HK Un`ng assets value 资产值
b"{'T]"*j assignee 承让人
N=7pK&NHSG assignment 转让；转让书；转让契
$F5 b assignment of interest 权益转让
6g)G Y"49 assignment of letters patent and trade mark 专利证书及商标转让
, JQp'e assignment of property 物业转让；物业转让书
]'=)2
.} assignment right 转让权
9'X7w G assignor 转让人
W@I|Q - associate 有联系的人；有关连人士；相联者；合伙人；联系人
N <Xq]!
K- Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
z.;ez}6%V associate member 附属会员
71t* % associated body corporate 相联法人团体
lp^<3o*1 associated company 相联公司；联属公司
O[ef#R! associated corporation 相联法团
Fkd+pS\9g~ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%Da1(bBh 公认会计师公会〔英国〕
?BZ PwGMs Association of Futures Exchange Brokers 香港期货经纪协会
I<6P; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~G6Ox) / association of underwriters 承保人组织
Vo'T !e- B assumption of control 接管
&n8_0|gK assurance 担保；保险；转易；转易书
d\gJ$ ~^K assurance of interest 权益的转易
m3/O.DY%0 at 19XX price 按一九ＸＸ年价格计算
[UWd W at a discount 按赔价计算；按贴水价格计算；打折扣
9j6QX ~, at a premium 按溢价计算；按升水价格计算
)O@]uY at call 通知付款；按通知
|}di&y@-JI at constant market price 按固定市价计算
MjC_ ( cs at constant price 按固定价格计算
F}/S:(6LF2 at cost 按成本计算
{C N~S*m at current market price 按当时市价计算；按现时市价计算
4?q <e*W at current price 按当时价格计算；按现时价格计算
>]vlkA( at factor cost 按要素成本计算；按生产要素成本计算
2OVRf0.R~ at money-of-the-day price 按付款当日价格计算
)x=1]T>v"' at or better 按指定或较佳价位〔买卖指令〕
E vg_q> at par 按面值计算；平价
6"&6 `f at sight 见票即付
"ozr+:#\ at the close 按收市盘
t^G"f;Ra+ at the opening 按开市盘
cmU1!2.1E attestation 见证；见证条款
F7EKo Dt at-the-money option 平价期权
I7n" &{s"* attorney 受权人；受托代表人
{ix?Brq/ attornment 新拥有人承认书
9 %I?).5 attributable profit 可归属利润
r
w2arx attributable share value 可归属股份价值
FW G6uKv Auckland Stock Exchange 奥克兰证券交易所
oF1 ,QQ^dg auction 拍卖
D!Pq4'd( auctioneer 拍卖商
0v D7v audit 审计；核数
S ]Mw #O| Audit Commission 审计署
]rH\`0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
VKG&Y_7N 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〕
ijK"^4i audit review 帐目审查
< (fRn`)PT Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
R?"q]af~ audited account 审计帐目；经审计的帐目
SVh 7zh audited annual account 经审计的周年帐目
\kM efU audited balance sheet 经审计的资产负债表
FE (ev 9@ auditor 核数师；核数主任；审计师
i/`m`qdg auditor's certificate 核数师证明书；审计师证明书
Vy Xhl; auditor's report 核数师报告；审计师报告
fY51:0{ Aussie bond 澳元债券
&;[Io austerity budget 紧缩预算
gv- xm Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%4,O 2\0?& Australia All Ordinaries Index 澳洲所有普通股票指数
F`XP@Xx Australian Dollar [AUD] 澳元
$Y/9SV, Australian Options Market 澳大利亚期权市场
jD<{t Australian Securities Commission 澳洲证券事务监察委员会
uXJ;A * Australian Society of Certified Practising Accountants 澳洲执业会计师公会
vZa Zc}AyL Australian Stock Exchange 澳大利亚证券交易所
~- _kM Austrian Schilling [ATS] 奥地利先令
Gi?/C&1T authentication 认证；鉴证
V) ~.~2$ authority to purchase 委托购买证；委购书
QSdHm authorization 认可；核准；授权；授权书
v4`"1Ss,K authorization by direction 指示授权
AQ ,'
6F9 authorization by instruction 指令授权
'$ => authorization by warrant 令状授权
;5S9y7[i| authorization of unit trust 单位信托的认可
1Z+8r authorized agent 指定代理人
W14
J],{L authorized capital 法定资本
!Sh&3uy_qN authorized clerk 出市员
j7$e28|_n authorized dealer 认可交易商
!sQY&* authorized financial institution 认可财务机构
?mFv0_!O authorized fund 认可基金
"4+ &-ms authorized fund house 获授权的基金公司；认可基金公司
"/3'XOK | authorized institution 认可机构
@s ? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
l1OE!W W authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
P2BWuh F authorized insurer 获授权保险人；获认可承保人
|,gc_G authorized investment 特准投资项目
2Mc3|T4)U authorized person 获授权人
ODNM+#} ` authorized representative 获授权代表
pN:Kdi authorized share capital 法定股本
bpJ(XN}E automated quotation system 自动报价系统
;g5m0l 5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-:Da&V 自动交易系统〔香港期货交易所有限公司〕
4:$4u@ automatic adjustment mechanism 自动调整机制
QwJV S(Gs4 automatic adjustment system 自动调整系统
N kb|Fd/s Automatic Clearing House 自动票据交换所
G'Q -An%z automatic exchange rates accumulation system 自动化汇率累集系统
fT S5 yb% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
*'.|9W automatic teller machine [ATM] 自动柜员机
;c-(ObSm autopay 自动转帐
K6v6ynp/ available assets 可用资产
&C, 'x4c" available fiscal reserve 现存财政储备
7~^GA.92 available profit 可用利润
oTU!R , Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jnK WZ/R average 平均；平均数；海损
y&q *maa[ average basic salary 平均基本薪金
U@_dm/;0& average consumer expenditure 平均消费开支；一般消费开支
EUD~CZhS"k average cost 平均成本
,
pDnRRJ! average cost of land production 增辟土地平均成本
%p^wZtm average daily turnover 平均每日成交额
8= B|C'> average daily wage rate 平均每日工资率
n$x c];j average expenditure pattern 平均开支模式
f9t6q*a`% average growth rate 平均增长率
ov ` h average net fixed assets 固定资产平均净值
p
Dx1z|@z average of relatives 相对价格平均数
&=Ar average price 平均价格
Z &Pg"a?\ average propensity to consume 平均消费倾向；一般消费倾向
bH7X'%r average propensity to save 平均储蓄倾向；一般储蓄倾向
jVv0ST*z average rate 平均率
bf ]f=;.+ average revenue 平均收入；平均收益
#^l L5= average stock 平均库存；平均存货
QUq_:t+Dv average yearly rent 平均年租
h58`X H avoidance of double taxation 避免双重课税
Zd^rNHhA avoidance of tax 避税
