A:
"?8)}"/f A share Ａ股；甲类股份
a`!Jq' abatement of tax 减税；减扣免税额
}| Ds pO ABN AMRO Bank N.V. 荷兰银行
1t
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Qm%PpQ^Lz3 above-the-line receipt 线上项目收入；经常预算收入
J usU5 e| ABSA Asia Limited 南非联合亚洲有限公司
EwP2,$; absolute change 绝对数值变更
'UX.Q7W absolute expenditure 实际开支
OIcXelS:@k absolute guideline figure 绝对准则数字
` z&#|0O absolute interest 绝对权益
#a8kA"X absolute order of discharge 绝对破产解除令
.IeO+RDQ absolute profit margin 绝对利润幅度
Pyo|Sgk absolute value 实值；绝对值
I!sT=w8V absolutely vested interest 绝对既得权益
&$MC!iMh absorbed cost 已吸收成本；已分摊成本
aGD< #] absorption 吸收；分摊；合并
C96/ absorption rate 吸收率；摊配率；分摊率
R_!.vGhkN ACB Finance Limited 亚洲商业财务有限公司
P%3pM*. acceptable form of reciprocity 合理的互惠条件
8z9 {H acceptable rate 适当利率；适当汇率
#{cy( &cz acceptance agreement 承兑协议
aB ,-E>+ acceptance for honour 参加承兑
5'zXCHt acceptor 承兑人；接受人；受票人
}Le]qR9Y] acceptor for honour 参加承兑人
HlGSt$woX accident insurance 意外保险
+,76|oMsQ% Accident Insurance Association of Hong Kong 香港意外保险公会
or]v]*:~l accident insurance scheme 意外保险计划
7UfNz 60+~ accident year basis 意外年度基准
ZVjB$-do accommodation 通融；贷款
;*(-8R/ accommodation bill 通融票据；空头票据
7~7L5PRW accommodation party 汇票代发人
'~[8> Q> account balance 帐户余额；帐户结余
5 J5?cs-! account book 帐簿
w#"\*SKK account collected in advance 预收款项
XNz+a|cF account current book 往来帐簿
"aJH Ci~l account of after-acquired property 事后取得的财产报告
UL+Txc account of defaulter 拖欠帐目
&hOz(825r account payable 应付帐款
H"A%mrb account payee only [A/C payee only] 只可转帐；存入收款人帐户
>e;-$$e account receivable 应收帐款
qRt! kWW account receivable report 应收帐款报表
V1aP_G-: account statement 结单；帐单；会计财务报表
hOj{y2sc account title 帐户名称；会计科目
@62T :Vl accountant's report 会计师报告
z(|^fi( Accountant's Report Rules 会计师报告规则
5ya9VZ5# accounting and auditing procedure 会计与审计程序；会计与核数程序
fkV@3sj Accounting Arrangements 《会计安排》
iGyetFqKw accounting basis 会计基础
zggnDkC5 accounting by Official Receiver 破产管理署署长呈交的帐目
P'W} ]mCD Accounting Circular 《会计通告》
Ln+l'&_nb accounting class 会计类别
\[MAa:/ accounting date 记帐日期；会计结算日期
.~]|gg~ accounting for money 款项核算
]eL# bJ Accounting Officer 会计主任
fUT[tkb/! accounting period 会计报告期；会计期
?UXF z' accounting policy 会计政策；会计方针
":!$Jnj , accounting practice 会计惯例
:#rP$LSYC accounting principle 会计准则
ZEqW*piI accounting record 会计记录
]M?i: A$B accounting report 会计报告
yM_/_V|G Accounting Services Branch [Treasury] 会计事务部〔库务署〕
t>j_C{X1( Accounting Society of China 中国会计学会
f}:C~L! accounting statement 会计报表
a'J0}j! accounting system 会计制度；会计系统
-C=0Pg]ga accounting transaction 会计事项；帐务交易
`[/#, *\ accounting treatment 会计处理
<L}@p8Lq accounting year 会计年度
?
wS}' accretion 增值；添加
)jM%bUk,! accrual 应计项目；应累算数目
8!_jZ f8 accrual basis 应计制；权责发生制
-Jd|H*wWo accrual basis accounting 应计制会计；权责发生制会计
)qWwh)\;! accrue 应累算；应计
pK SCC"i&j accrued benefit 应累算利益
vW+6_41ZM accrued charges 应计费用
`ecseBn3d accrued cumulative preference share dividend 应累算的累积优先股股息
({uW-% accrued expenses 应累算费用
y=3 dGOFB accrued interest payable 应付利息；应计未付利息
iJs~NLCgVu accrued interest receivable 应收利息；应计未收利息
Ymut]`dX accrued right 累算权益
@C;1e 7 accruing profit 应累算的利润
+f3Rzx] accumulated fiscal reserve 累积财政储备
opcanl9pSW accumulated profit 累积利润；滚存溢利
v:O{"s accumulated reserve 累积储备
'/\ accumulation of surplus income 累积收益盈余
mqSVd^ acquired assets 既得资产
}lZEdF9GhG acquisition 收购；购置；取得
GBJL B acquisition cost 购置成本
|XyX%5p* acquisition expenses 购置费用
QPlU+5Cx acquisition of 100% interest 收购全部股权
X 4;U4pU# acquisition of control 取得控制权
`4 "8@>D acquisition of fixed assets 购置固定资产
]!hjKu" acquisition of shell “买壳”
]S2rqKB acquisition price 收购价
)2f#@0SVL act of God 天灾
u6|C3 ,!z" acting partner 执事合伙人
oF%m active market 买卖活跃的市场；交投畅旺的市场；旺市
)G P;KUVae active partner 积极参与的合伙人
\/
bd active trading 交投活跃
U8_{ MY-9} actual circulation 实际流通
%cF`x_h[j actual cost 实际成本
.D*Qu} actual expenditure 实际开支；实际支出
-^p{J
TB+ actual income 实际入息；实际收入；实际收益
qt8Y3:=8l actual market 现货市场
*!5CL' actual price 现货价；实际价格
MAa9JA8kw) actual profit 实际利润
@6
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DB v M.'b$ actual year basis 按实际年度计算
+B ? qx
Q actuals 实货
g"-j/ c actuarial investigation 精算调查
K@.5
actuarial principle 精算原则
]7HR
U6$ actuarial report 精算师报告
s: T%, xS Actuarial Society of Hong Kong 香港精算学会
(,Y[2_ Zv actuarial valuation 精算师估值
-&/?&{Q0 actuary 精算师
85 <k'>~L ad referendum agreement 暂定协议；有待覆核的协定
"x,lL ad valorem duty 从价税；按值征税
8ro`lX*F@2 ad valorem duty system 从价税制
JE.$]){ ad valorem fee 从价费
[$y(>] ~. ad valorem tariff 从价关税
6 @f > additional allowance 额外免税额
T KZtoQP% additional amount for unexpired risk 未过期风险的额外款额
TOG:`FID additional assessable profit 补加应评税利润
7[ ovEE54 additional assessment 补加评税
N[{ rsUBd additional commitment 额外承担
FXCBX:LnvU additional commitment vote 额外承担拨款
Wt.DL mO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ZFZ'&"+ additional dependent parent allowance 供养父母额外免税额
K+3-XhG additional provision 额外拨款
z "@^'{.l additional stamp duty 附加印花税
UP]( 1lAf additional tax 补加税罚款；补加税款
%
km <+F=~ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Mh%{cLM adjudged bankrupt 被裁定破产
$QJ3~mG2 adjudicated bankrupt 裁定破产人
-]3 K#M)s adjudication fee 裁定费；评定印花税额手续费；评估契据费
Tmg C {_ adjudication of bankruptcy 裁定破产；宣告破产
>X~B1D,SV7 adjudication of insolvency 裁定无力偿还债务
*y Z6" adjusted actual 经调整的实数；调整后的实数
Ww<Y]H$xZ< adjusted current assets 经调整的流动资产；调整后的流动资产
Ah2@sp,z adjusted figure 经调整的数字；调整后的数额
5%-{r& adjusted liabilities 经调整的负债；调整后的负债
{gD ED adjusted loss 经调整的亏损；调整后的亏损
`d <`> 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
Q{/z>-X\x adjusted profit 经调整的利润；调整后的利润
t=%zY~P adjusted surplus 经调整的盈余额；调整后的盈余额
\E c<ch[)c adjusted value 经调整的价值；调整后的价值
sI,cX#h&Y adjustment 调整；修订；理算〔保险〕
tU4#7b :Y adjustment centre 调剂中心
=!TUf/O- adjustment lag 调整过程的时间差距；调整时差
L>Y+}]~ adjustment mechanism 调整机制
?P9aXwc adjustment of loss 亏损调整
f) sy-o! adjustment process 调整过程；调整程序
.; MS 78BR adjustment range 调整幅度
1_Yx]%g< administered exchange rate 受管制汇率
C4m+Ta % Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
r8:r}Qj2w[ administration expenses 行政费用
P(T-2 Ux6 administration fee 手续费；行政费
Ca-"3aQkc administration in bankruptcy 破产管理
'F W?
administration order 遗产管理令
f 3UCELJ administrator 管理人；遗产管理人
N{Sp-J> administrator of the estate 遗产管理人
@IG 's- admission of debt 债项承认书
!)a_@ d.;i admission of proof 接纳债权证明
HLyA zB~r advance 放贷款项；垫付款项；预支款项；预付款项
Z`TfS+O6 advance account 暂支帐目；预付款帐户
/^=1]+_! advance compensation 预付补偿金
* +
T(i advance from shareholder 股东垫款
C'#KTp4!1 advance pending reimbursement 预支以待日后付还
a`wjZ"}'[ advanced economy 先进经济体系
%A zy#m
advancement 预付；预付财产
UyGo0POW advances warrant 垫款令
]J Yz(m[ advancing 贷出
+C% 6jGGh adverse balance 逆差
& bTCTDZh adverse exchange 逆汇
n Bm ]? advertisement addressed to shareholders 在报章刊登的致股东通告
[F<E0rjwM advice for collection 托收通知书
(]@ S<0 advice of drawing 提款通知书；汇票通知书
*7Vb([x4; advice of payment 付款通知
BA\aVhmx Advisory Committee [Securities and Futures Commission]
t<rIg1 谘询委员会〔证券及期货事务监察委员会〕
0)&!$@HW Advisory Committee on Diversification 经济多元化谘询委员会
:8b'HhjM affidavit 誓章；遗产申报誓章
#Y5k/NPg affidavit of no receipt 述明无收款的誓章
%lCZ7z2o affiliate 联号；联营公司；附属公司
H-_gd. VD affiliated company 附属公司；联号；联营公司
!Fl'?Kz affirmation [estate duty] 非宗教式宣誓〔遗产税〕
g *$2qKm affordability 负担能力
12`u[O}\}- African Development Bank [AfDB] 非洲开发银行
>axeUd+@i after-acquired property 事后取得的财产
w$
8r<?^3 after-hours dealing 市后交易
c St)Na~C after-tax profit 税后盈利；税后利润；税后溢利
e!VtDJDS agency agreement 代理协议
R3B+vLGX agency expenses 代理机构的开支
GDLw_usV agency fee 代理费
ZSf &M Agency Law 《代理法》
rbvk.:"^w agent 代理人；承销人
vr;`h/ agent of company 公司代理人
)n&hO_c/ agent's fee 代理人费；经纪费
56AC%_ g> aggregate 总计；总数；总体数字
oc1BOW z aggregate amount 总款额；总额
|~Dl<#58 aggregate assets and liabilities 总体资产与负债
' i+L aggregate at constant price 按固定价格计算的总体数字
tpWGmj fo> aggregate demand 总需求
xQsxc aggregate gross position 总持仓量
G+dq
*/ aggregate limit 总限额
sq$v6x s l aggregate of salaries tax 合计薪俸税
DI\=udN aggregate performance 总体表现；总体业绩
3)G~ud aggregate supply 总体供应
]\*^G@HA2 aggregate surplus 总盈余
3d }v?q78 aggregate total 整体总额
U F"%FF aggregate value 总值；合计价值
vF^d40gV aggregated basis 合计基准
s#?ZwD,= aggregated net chargeable income 合计应课税入息实额
sK2N3 B&6 aggregation 合并计算；合计；总和
-6[DQB aggregation of incomes of husband and wife 夫妇入息合并计算
v,<14w aggregation of property 财产的总和
R"W}\0k agio 差价；贴水
Lt*P& 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》
G9:XEEN Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=WTSaC 《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》
XIwJhsYZ'9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J,}h{-Xy ` 《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》
5` ^@k< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f|{iW E2d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
868X/lL agreement for a settlement 授产协议
s%:fZ7y agreement for assignment 转让协议
j [U#J agreement for sale 售卖协议；买卖协议
&g|[/~dIr agreement for sale and purchase 买卖协议
-[=~!Qr: agreement for the payment of interest 支付利息协议
$a_y-lY agreement for the repayment of money 还款协议
3;>ls~4 agreement of reinsurance 再保险协议
NO!Qo: Agricultural Bank of China 中国农业银行
5cP yi/ air passenger departure tax 飞机乘客离境税
P%2v( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5%} e j)@ airport tax 机场税
^ oi']O alcohol duty 酒精税
R'Jrbe| alienation 让与；让渡；转让
S;4:`? s=i alimony 生活费；赡养费
HLWff O/ All Ordinaries Index [AOI] 所有普通股指数
<Kt_
oxK, all risks 全险；综合险
NzgG7 7 > All Sales Record for Stock Market 《股票市场成交报告》
Z"8lW+r * Allied Capital Resources Limited 新联财务有限公司
{lf{0c$X. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
k%6CkC w allocation letter 拨款信件
:a }](Wn allocation of fund 分配款项；预留款项
T.da!!'B
f allocation of profit 利润分配；溢利分配
wv9HiHz8gD allocation warrant 拨款令
!v}TRGX allotment 分配；配股
PYCN3s#Gi allotment notice 股份配售通知；配股通知
x7S\-<8 allotment of shares 股份分配
!Gmnck&+ allowable 可获宽免；免税的
@j|E"VYY allowable business loss 可扣除的营业亏损
&5 "! 0 allowable expenses 可扣税的支出
3^/w`(-{@ allowance 免税额；津贴；备抵；准备金
>V6 t
L;+ allowance for debts 债项的免税额
}Ulxt:} allowance for depreciation by wear and tear 耗损折旧免税额
r `PJb5^\| allowance for funeral expenses 殡殓费的免税额
wtS*-;W allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,ua1sTgQ allowance for repairs and outgoings 修葺及支出方面的免税额
B0Df7jr%`> allowance to debtor 给债务人的津贴
LdZVXp^ alteration of capital 资本更改
SA TX_ alternate trustee 候补受托人
~P|;Y<?3 amalgamation 合并
?~o`mg ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5m1J&TZ0 ambit of charges 征税范围；收费范围
OHndZ$'fI amended valuation 经修订的估值
4\n
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American Commodities Exchange 美国商品交易所
>ai,6! American Express Bank Limited 美国运通银行
*L^W[o American Stock Exchange 美国证券交易所
L $5,RUy amortization 摊销
6q^$}eOt amount due from banks 存放银行同业的款项
A| ZT ;\ amount due from banks abroad 存放海外银行同业的款项
JX&U?Z amount due from holding companies 控股公司欠款
WFF?VBT'^ amount due from local banks 存放本港银行同业的款项
3m>YR-n$ amount due to banks 银行同业的存款
7${<u 0((! amount due to banks abroad 海外银行同业的存款
#
55>? amount due to holding companies 控股公司存款
i( .e=
amount due to local banks 本港银行同业的存款
D
/QLp3+o amount due to outport banks 外埠银行同业的存款
<D a-rv 8 amount for note issue 发行纸币的款额
^.A*m MQ amount of bond 担保契据的款额
`\( ?^]WLa amount of consideration 代价款额
cO
J`^^P amount of contribution 供款数额
d6MWgg amount of indebtedness 负债款额
q;68tEupR amount of principal of the loan 贷款本金额
B<d=;V amount of rates chargeable 应征差饷数额
LhL |ETrJ amount of share capital 股本额
owIpn=8|Q amount of sums assured 承保款额
fOi
Rstci amount of variation 变动幅度
<&\ng^Z$ amount of vote 拨款数额
TsFhrtnx&X amount payable 应付款额
- lo?16w amount receivable 应收款额
9 "P+K.% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
M+%Xq0`T analysis 分析
6 - 3?&+ ancillary risk 附属风险
'C5id7O& annual account 周年帐目；周年帐目报表；年度决算；年结
h7#\]2U$[5 annual accounting date 年结日期
<q7o"NI6FZ annual allowance 每年免税额；年积金；年度津贴；年津
T]\1gs41 annual balance 年度余额
V#Wy`
ce annual disposable income 每年可动用收入
GlJ[rD annual estimates 周年预算
^("b~-c J annual fee 年费
&@lfr 623 annual general meeting 周年大会
e* [wF})) annual growth rate 年增率；每年增长率
w-Ph-L/ annual long-term supplement 长期个案每年补助金
xeF>"6\ annual pensionable emolument 可供计算退休金的年薪
Zv@qdY<: annual report 年报
`PARZ| Annual Report on the Consumer Price Index 《消费物价指数年报》
E^)FnXe5 annual return 周年报表；周年申报表；每年报税表格
'iW Annual Return Rules 《周年报表规则》
vbmt0df annual review of consumer prices 每年消费物价回顾
&. =8Q? annual roll-forward basis 逐年延展方式
J.UNw8z annual salary 年薪
{]\7
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annual statement 年度报表；年度决算表
wa@Rlzij> Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
!Q>xVlPVu annuitant 年金受益人
{ { \oC$ annuity 年金
$UzSP hv[ annuity contract 年金合约
EGl<oxL*R2 annuity on human life 人寿年金
ZS.=GjK antecedent debt 先前的债项
M@T{uo ante-dated cheque 倒填日期支票
v-#,@&Uwq anticipated expenditure 预期开支
)+L|<6J XA anticipated net profit 预期纯利
Gsh9D anticipated revenue 预期收入
obvE m[x!Z anti-inflation measure 反通货膨胀措施
f7*Qa!!2p] anti-inflationary stance 反通货膨胀立场
M nD}i&k[ apparent deficit 表面赤字
<{W{
Y\_A> apparent financial solvency 表面偿债能力
$z_yx
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Fn5BWV application for personal assessment 个人入息课税申请书
z\eQB% aM application of fund 资金应用
;n't :yQW application to release as liquidator and to destruct the books of accounts and documents
f9#zV2ke] 申请免除清盘人职务及毁灭帐簿与文件
~lV#- m* appointed actuary 委任精算师
9Y3"V3EZ appointed auditor 委任核数师；委任审计师
qU#A,%kcV appointed trustee 委任的受托人
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7{\ appointer 委任人
u.yR oZ8/! apportioned pro rata 按比例分摊
U$5x#{AFp apportionment 分配；分摊
J?V$V
>d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
byI"
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)c{7 apportionment of estate duty 遗产税的分摊
L!:NL#M appraisal 估价；评估
:|(YlNUv appreciable growth 可观增长
)Ra:s> appreciable impact 显着影响
eQi^d/yi appreciable increase 可观增长
!\#Wq{p>W* appreciation 增值；升值
DCp8rvUI appreciation against other currencies 相对其他货币升值
P6_Hz!vE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税
y^H5iB[SPL appropriation 拨款；拨用；拨付
;?{^ LiD+F appropriation account 拨款帐目
+2{ f>KZ Appropriation Bill 拨款法案
rfonM~3?' appropriation-in-aid system 补助拨款办法
f:M^q ; approved assets 核准资产
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>WH)+a approved basket stock 认可一篮子证券
LZ)g&A(j? approved budget 核准预算
d*tWFr|J- approved charitable donation 认可慈善捐款
:Fhk$?/r approved charitable institution 认可慈善机构
h2'6W) approved currency 核准货币；认可货币
bf/6AY7 approved estimates 核准预算
J299 mgB approved estimates of expenditure 核准开支预算
Vja 4WK* approved overseas insurer 核准海外保险人
waMV6w)< approved overseas trust company 核准海外信托公司
wa,`BAKJ+F approved pooled investment fund 核准汇集投资基金
*w ;?&)8% approved provident fund scheme 认可公积金计划
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}`f& approved provision 核准拨款
f2c <-}wR approved redeemable share 核准可赎回股份
.QP`Qn6 (P approved regional stock 认可地区性证券
fB h" approved retirement scheme 认可退休金计划
h
8$.mQr approved subordinated loan 核准附属贷款
8` L ]<Dm arbitrage 套戥；套汇；套利
%1TKgNf arbitrageur 套戥者；套汇者
3m& r?xZs arbitrary amount 临时款项
Ar\fA)UQ` arrangement 措施；安排；协定
!y$## PZ arrears 欠款
o U )(/ arrears of pay 欠付薪酬
!% $[p' arrears of revenue 逾期未收税款；逾期未收的帐项
Y*@7/2, articles of association 组织章程；组织细则；组织章程细则
gE #|eiu Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b;
of9hY ascertainment of profit 确定利润
oQ,n?on "Asia Clear" “亚洲结算系统”
KGOhoiR9:C Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}-:B`:K& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[NE! Asian Development Fund [ADF] 亚洲发展基金
>h%>s4W Asian dollar bond 亚洲美元债券
q5r7 KYH{ Asian dollar market 亚洲美元市场
q+[ )i6!? Asian dollar rate 亚洲美元利率
.=YV Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
g5# Lo Gc Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+F NGRL asked price 沽盘；喊价；索价；卖方报价
;uAh)|;S# assessable income 应评税入息
1^^{;R7 N assessable loss 应评税亏损
jS]Sa qd assessable profit 应评税利润
Xj]9/? B? assessable value 应评税值
\
C:Gx4K assessed profit 估定利润
I+Fy)=DO9 assessed value 经评估价值
p[&J l assessment 评税；评定；估价；评税单
S8q g"YR assessment number 评税编号；估价编号
} Nn+Ny assessment of additional tax 补加税评税
,]\cf assessment of performance 业绩评估；实绩评价
mD>
J,E Assessor 评税主任
"tl{HM5u asset price bubbles 资产价格泡沫
J jZB!Lg= asset-backed securities 具资产保证的证券
`=;}I@]zj) assets accretion 资产增值
(su7*$wV assets and liabilities 资产与负债
$`UdG0~ assets betterment statement 资产递增表；资产改进表
&L0Ii)Ns assets lending 实物放款；有抵押贷款
28v^j*=*
\ assets of the company passing on the death 死者去世时转移的公司资产
sR$abN+u assets pledged as security for liabilities 用作负债抵押的资产
B tznms' assets portfolio 资产投资组合
Q^<amM! assets price 资产价格
M>=@Z*u/+ assets quality 资产质素
ZzK^ bNx)0 assets realization 资产变现
RUr ~ u assets refinancing arrangement 资产再集资安排
zU[o_[+7^ assets securitization 资产证券化
dlyGgaV*X assets situated outside Hong Kong 在香港以外地方的资产
k T
assets stripping 削减资产；拆卖资产
*b~8`O pa` assets value 资产值
8r> \scS assignee 承让人
jh z*Y}MX assignment 转让；转让书；转让契
)j'Qi^;(D assignment of interest 权益转让
)}$rgYKJ assignment of letters patent and trade mark 专利证书及商标转让
Ru q; :5u assignment of property 物业转让；物业转让书
3KqRw (BK assignment right 转让权
!DA4q3-U>> assignor 转让人
q;R&valn associate 有联系的人；有关连人士；相联者；合伙人；联系人
cL .z{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
i' CK/l.H associate member 附属会员
R-$w* =Y associated body corporate 相联法人团体
] UIN4E associated company 相联公司；联属公司
{_ W8Qm`. associated corporation 相联法团
U}HSL5v Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/Q9Cvj)" 公认会计师公会〔英国〕
6t!=k6`1 Association of Futures Exchange Brokers 香港期货经纪协会
512p \x@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
uB\UIz)e association of underwriters 承保人组织
w8 S
pt assumption of control 接管
,y"vf^BE. assurance 担保；保险；转易；转易书
+EA ")T<l assurance of interest 权益的转易
LV9 R ] at 19XX price 按一九ＸＸ年价格计算
>l -u{([B at a discount 按赔价计算；按贴水价格计算；打折扣
IA} v N3 at a premium 按溢价计算；按升水价格计算
yLqhj7 at call 通知付款；按通知
6VQQ I9 at constant market price 按固定市价计算
yU(}1ZID at constant price 按固定价格计算
N
(\n$bpTt at cost 按成本计算
5 jK| at current market price 按当时市价计算；按现时市价计算
(eb65F@ P at current price 按当时价格计算；按现时价格计算
Q NE/SSL at factor cost 按要素成本计算；按生产要素成本计算
w)K547!00 at money-of-the-day price 按付款当日价格计算
lNc0znY at or better 按指定或较佳价位〔买卖指令〕
PC"=B[OlJ at par 按面值计算；平价
4D 5Wse at sight 见票即付
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ayVq at the close 按收市盘
e4_A`j' at the opening 按开市盘
IW@xT@ attestation 见证；见证条款
*:\[;69[ at-the-money option 平价期权
vS ( Y_6 attorney 受权人；受托代表人
P$Y w'3v/ attornment 新拥有人承认书
V 4u4{wU] attributable profit 可归属利润
rVh fj~Ts attributable share value 可归属股份价值
(e_p8[x Auckland Stock Exchange 奥克兰证券交易所
VxOWv8} | auction 拍卖
gs0 jwI auctioneer 拍卖商
<Ed; tq audit 审计；核数
9pi{)PDJ Audit Commission 审计署
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Hx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@ ) MG&X 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〕
jB9~'>JY audit review 帐目审查
&B :L9^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[+5g 9tBJ audited account 审计帐目；经审计的帐目
lO9Ixhf~iu audited annual account 经审计的周年帐目
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audited balance sheet 经审计的资产负债表
_UP 9b@Z" auditor 核数师；核数主任；审计师
/Xc9 }~t6 auditor's certificate 核数师证明书；审计师证明书
1fJ~Wp @1 auditor's report 核数师报告；审计师报告
a{^ 2c! Aussie bond 澳元债券
[ Ous|a[)o austerity budget 紧缩预算
[[w-~hHH - Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ym nh%wS Australia All Ordinaries Index 澳洲所有普通股票指数
Qru&lAYc< Australian Dollar [AUD] 澳元
82)=#ye_ P Australian Options Market 澳大利亚期权市场
X ?ZLmP7| Australian Securities Commission 澳洲证券事务监察委员会
US's`Ehx Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,6^Xn=o # Australian Stock Exchange 澳大利亚证券交易所
_lT'nFe =Q Austrian Schilling [ATS] 奥地利先令
":sp0(`h authentication 认证；鉴证
z<P?p authority to purchase 委托购买证；委购书
T6?03cSE authorization 认可；核准；授权；授权书
#CJ ET authorization by direction 指示授权
c #?~1@= authorization by instruction 指令授权
1H%p|'FKA authorization by warrant 令状授权
1bz^$2/k authorization of unit trust 单位信托的认可
qfAnMBM1@ authorized agent 指定代理人
O,+9r_Gh authorized capital 法定资本
o3GZc H? authorized clerk 出市员
FP y}Wc*UA authorized dealer 认可交易商
S H"<f_ authorized financial institution 认可财务机构
um<$L authorized fund 认可基金
r.u\qPT& authorized fund house 获授权的基金公司；认可基金公司
2u0B=0x authorized institution 认可机构
ETX>wZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
AL&<SxuP authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
vG)B}`M authorized insurer 获授权保险人；获认可承保人
04-@c authorized investment 特准投资项目
jpXbFWgN
authorized person 获授权人
9!r0uU" authorized representative 获授权代表
m'G=WO*% authorized share capital 法定股本
mJ[_q > automated quotation system 自动报价系统
@az<D7j2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pP# _B 自动交易系统〔香港期货交易所有限公司〕
^K8XY@{& automatic adjustment mechanism 自动调整机制
AfZGI'%4[a automatic adjustment system 自动调整系统
\Lb wfd = Automatic Clearing House 自动票据交换所
t\2-7Ohj6 automatic exchange rates accumulation system 自动化汇率累集系统
wmMn1q0F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
M c8_ D,7 automatic teller machine [ATM] 自动柜员机
,9F3~Ryt( autopay 自动转帐
TZn5s~t available assets 可用资产
2t0VbAO 1{ available fiscal reserve 现存财政储备
-ciwIS9L
available profit 可用利润
z 36Y/{>[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Uw5&.aqn.b average 平均；平均数；海损
7bGO E_r average basic salary 平均基本薪金
>pol'= average consumer expenditure 平均消费开支；一般消费开支
Mx# P
>. average cost 平均成本
n Jz* }= average cost of land production 增辟土地平均成本
uHZjpMoM average daily turnover 平均每日成交额
~U ]%>Z f average daily wage rate 平均每日工资率
(Xz q(Q V average expenditure pattern 平均开支模式
Gw6Od j average growth rate 平均增长率
Qi qRx average net fixed assets 固定资产平均净值
5>H&0> \ average of relatives 相对价格平均数
X rc{w Dn average price 平均价格
- nD} k average propensity to consume 平均消费倾向；一般消费倾向
FyXO @ yF average propensity to save 平均储蓄倾向；一般储蓄倾向
0>;[EFL average rate 平均率
64 y9.P Y average revenue 平均收入；平均收益
(KvN#d 1\ average stock 平均库存；平均存货
6/'X $}X average yearly rent 平均年租
t82*rC IB{ avoidance of double taxation 避免双重课税
z0Y L, avoidance of tax 避税
