A:
Lg|j0-"N A share Ａ股；甲类股份
^=b J
_' abatement of tax 减税；减扣免税额
huWUd)Po% ABN AMRO Bank N.V. 荷兰银行
/8Bh above-the-line expenditure 线上项目支出；经常预算支出
jIv+=b#oT above-the-line receipt 线上项目收入；经常预算收入
V!3G\*$? ABSA Asia Limited 南非联合亚洲有限公司
M3K+;-n^ absolute change 绝对数值变更
m@.4 Wrv absolute expenditure 实际开支
#l2wF>0 absolute guideline figure 绝对准则数字
f,d @ *E absolute interest 绝对权益
[ hm/B`t*e absolute order of discharge 绝对破产解除令
`(H]aTLt , absolute profit margin 绝对利润幅度
VaJX,Q absolute value 实值；绝对值
WTA0 S}pT absolutely vested interest 绝对既得权益
wWY6DQQB absorbed cost 已吸收成本；已分摊成本
fU !C: absorption 吸收；分摊；合并
l6 Ze6X I absorption rate 吸收率；摊配率；分摊率
?JzLn,& ACB Finance Limited 亚洲商业财务有限公司
x% k4Lm acceptable form of reciprocity 合理的互惠条件
Ig"Krz acceptable rate 适当利率；适当汇率
5oGnPF acceptance agreement 承兑协议
63UAN0K% acceptance for honour 参加承兑
@]6)j& acceptor 承兑人；接受人；受票人
^TVy :5Ag acceptor for honour 参加承兑人
<5@+:7Dv accident insurance 意外保险
50rCW )[# Accident Insurance Association of Hong Kong 香港意外保险公会
=bded(3Z accident insurance scheme 意外保险计划
W>K2d
accident year basis 意外年度基准
!-2nIY! accommodation 通融；贷款
r-^Ju6w{ accommodation bill 通融票据；空头票据
Zla5$GM accommodation party 汇票代发人
Ag }hyIl account balance 帐户余额；帐户结余
lEQ 63) Z account book 帐簿
zu(/ c account collected in advance 预收款项
Ec8Y}C,{7< account current book 往来帐簿
1m|Oi%i4 account of after-acquired property 事后取得的财产报告
}<uD[[FLB account of defaulter 拖欠帐目
9Vxsv*OR, account payable 应付帐款
"}*P9-% account payee only [A/C payee only] 只可转帐；存入收款人帐户
o
]2=5;) account receivable 应收帐款
_:+W0YS account receivable report 应收帐款报表
D2E~ c? V account statement 结单；帐单；会计财务报表
D`3}j account title 帐户名称；会计科目
vpv PRw J accountant's report 会计师报告
a N ). G1 Accountant's Report Rules 会计师报告规则
L; Nz\sJ accounting and auditing procedure 会计与审计程序；会计与核数程序
#?}k0Y Accounting Arrangements 《会计安排》
yf*MG&} accounting basis 会计基础
~)tIO<$U accounting by Official Receiver 破产管理署署长呈交的帐目
Pw1V1v&> q Accounting Circular 《会计通告》
7 '2E-#^ accounting class 会计类别
0 h^upB#p accounting date 记帐日期；会计结算日期
Mto3 Ryic! accounting for money 款项核算
szF[LRb Accounting Officer 会计主任
Q
{3"& accounting period 会计报告期；会计期
*^=`HE89S accounting policy 会计政策；会计方针
llhJ,w D accounting practice 会计惯例
(n bqL + accounting principle 会计准则
_I<eJ\ accounting record 会计记录
[ k^6#TQcn accounting report 会计报告
$ bF.6 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8y OzD Accounting Society of China 中国会计学会
JiDX|Q<c accounting statement 会计报表
kFHq Qs aG accounting system 会计制度；会计系统
kR%CSLOVy accounting transaction 会计事项；帐务交易
N12K*P[! accounting treatment 会计处理
702& E(rx, accounting year 会计年度
-1Lh=" US accretion 增值；添加
i:&Y{iPQp accrual 应计项目；应累算数目
Z UQ1\Iw accrual basis 应计制；权责发生制
~ I ]kY% accrual basis accounting 应计制会计；权责发生制会计
]8htJ]<|Q accrue 应累算；应计
C;oP"K]4= accrued benefit 应累算利益
)U>q>< accrued charges 应计费用
l|%7)2TyG) accrued cumulative preference share dividend 应累算的累积优先股股息
PD|I3qv~ accrued expenses 应累算费用
Iu 2RK accrued interest payable 应付利息；应计未付利息
q_g'4VZv accrued interest receivable 应收利息；应计未收利息
?WG9}R[qE/ accrued right 累算权益
qe"5& cc1 accruing profit 应累算的利润
_Jj|g9b accumulated fiscal reserve 累积财政储备
+ &O[}%W accumulated profit 累积利润；滚存溢利
5G_ *T accumulated reserve 累积储备
< & 8cq@< accumulation of surplus income 累积收益盈余
2"'0OQN0\ acquired assets 既得资产
TA`*]*O( acquisition 收购；购置；取得
X@JDfn?A acquisition cost 购置成本
Fw!5hR`, acquisition expenses 购置费用
* =MC+4E acquisition of 100% interest 收购全部股权
@=K> uyB acquisition of control 取得控制权
xRv1zHZ acquisition of fixed assets 购置固定资产
{p 9y{$ acquisition of shell “买壳”
#8R\J[9 acquisition price 收购价
d}> Nl$ act of God 天灾
jXG r{n acting partner 执事合伙人
5ii`!y active market 买卖活跃的市场；交投畅旺的市场；旺市
k^C ;"awh active partner 积极参与的合伙人
.',ikez active trading 交投活跃
|}QDC/ actual circulation 实际流通
I:]s/r7 actual cost 实际成本
~~;fWM ' actual expenditure 实际开支；实际支出
9gn_\!Mp actual income 实际入息；实际收入；实际收益
_t:rWC"X actual market 现货市场
^gw_ Up<e6 actual price 现货价；实际价格
>LgV[D#=&o actual profit 实际利润
s)375jCga actual quotation 实盘；实际价位；实际报价
9C-F%te7 actual year basis 按实际年度计算
"2'nLQ""q actuals 实货
[uc;M6o}? actuarial investigation 精算调查
j
& ,vju actuarial principle 精算原则
'#4ya=Ww actuarial report 精算师报告
0"#tK4 Actuarial Society of Hong Kong 香港精算学会
>>(2ZJ actuarial valuation 精算师估值
_Y|k \|' actuary 精算师
za<Ja=f9X ad referendum agreement 暂定协议；有待覆核的协定
pk}*0Y- ad valorem duty 从价税；按值征税
T d4 /3k ad valorem duty system 从价税制
KVtnz ad valorem fee 从价费
uTbI\iq ad valorem tariff 从价关税
qO Zc}J0 additional allowance 额外免税额
_S,2j_R9 additional amount for unexpired risk 未过期风险的额外款额
\&2GLBKpe
additional assessable profit 补加应评税利润
;# EB0TK additional assessment 补加评税
cw/g1,p additional commitment 额外承担
V>g EF'g additional commitment vote 额外承担拨款
3y r{B Xn additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uE VRk9nb additional dependent parent allowance 供养父母额外免税额
Aj AmV
hq additional provision 额外拨款
zST# X } additional stamp duty 附加印花税
VXn]*Mo additional tax 补加税罚款；补加税款
MZn7gT0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?lR)Hi adjudged bankrupt 被裁定破产
+SrE adjudicated bankrupt 裁定破产人
1^}() H62} adjudication fee 裁定费；评定印花税额手续费；评估契据费
}C2I9Cl adjudication of bankruptcy 裁定破产；宣告破产
K\IS"b3X adjudication of insolvency 裁定无力偿还债务
,{%/$7) adjusted actual 经调整的实数；调整后的实数
H#m)`=nZSZ adjusted current assets 经调整的流动资产；调整后的流动资产
x2Y1B adjusted figure 经调整的数字；调整后的数额
Tx/ adjusted liabilities 经调整的负债；调整后的负债
Ca@[]-_H adjusted loss 经调整的亏损；调整后的亏损
-R~;E[
{% 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
-66|Y adjusted profit 经调整的利润；调整后的利润
"LaNXZ9 adjusted surplus 经调整的盈余额；调整后的盈余额
.DHZs#R adjusted value 经调整的价值；调整后的价值
S'Yg!KwX adjustment 调整；修订；理算〔保险〕
s:*gjoL adjustment centre 调剂中心
g}ciG!0 adjustment lag 调整过程的时间差距；调整时差
xfkG& & adjustment mechanism 调整机制
'[qG , ^f adjustment of loss 亏损调整
'bY^=9&| adjustment process 调整过程；调整程序
;l4rg!r(S adjustment range 调整幅度
u5V<f; administered exchange rate 受管制汇率
*vJ1~SRV Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?F
AsV& y administration expenses 行政费用
qAR~j s`5 administration fee 手续费；行政费
eU@yw1N administration in bankruptcy 破产管理
U6jlv3 administration order 遗产管理令
-CtA\< 7I administrator 管理人；遗产管理人
BB--UM{7 administrator of the estate 遗产管理人
%lv2 ;- admission of debt 债项承认书
6}C4 SZ admission of proof 接纳债权证明
U+@yx>! advance 放贷款项；垫付款项；预支款项；预付款项
^=OjsN advance account 暂支帐目；预付款帐户
t
Z\ advance compensation 预付补偿金
f:Nfw+/q advance from shareholder 股东垫款
F m h;d*IT advance pending reimbursement 预支以待日后付还
w,eYrxR|N advanced economy 先进经济体系
[ueT ]% advancement 预付；预付财产
75!IzJG advances warrant 垫款令
&m>`+uVBP advancing 贷出
CyzvQfpZ r adverse balance 逆差
*r:8=^C7S adverse exchange 逆汇
3 c@Cb`w@ advertisement addressed to shareholders 在报章刊登的致股东通告
k L*Q}) advice for collection 托收通知书
S;+bQ. advice of drawing 提款通知书；汇票通知书
*N\U{)b\ advice of payment 付款通知
zclt2 ? Advisory Committee [Securities and Futures Commission]
j[wGR_EE 谘询委员会〔证券及期货事务监察委员会〕
wXu HD<< Advisory Committee on Diversification 经济多元化谘询委员会
(W=z0Lqu affidavit 誓章；遗产申报誓章
OjJlGEl w affidavit of no receipt 述明无收款的誓章
(m t,:hX affiliate 联号；联营公司；附属公司
[g=yuVXNZZ affiliated company 附属公司；联号；联营公司
}4cLU.L8O affirmation [estate duty] 非宗教式宣誓〔遗产税〕
U
g]6i+rp affordability 负担能力
d";+8S African Development Bank [AfDB] 非洲开发银行
cFGP3Q4{ after-acquired property 事后取得的财产
!uO|1b after-hours dealing 市后交易
Ywr^uy1V,/ after-tax profit 税后盈利；税后利润；税后溢利
t.lm`= agency agreement 代理协议
A[htG\A` 0 agency expenses 代理机构的开支
l=
~]MSwY agency fee 代理费
>W.Pg`'D Agency Law 《代理法》
B964#4&
9 agent 代理人；承销人
>I]t |RT]) agent of company 公司代理人
TL] 2{rf~ agent's fee 代理人费；经纪费
jBI V Z!X aggregate 总计；总数；总体数字
w^G<]S {l aggregate amount 总款额；总额
}`f%"Z aggregate assets and liabilities 总体资产与负债
)w;XicT aggregate at constant price 按固定价格计算的总体数字
q6H90Zb aggregate demand 总需求
!rTh+F* aggregate gross position 总持仓量
$Jb+}mlT aggregate limit 总限额
W z y8 aggregate of salaries tax 合计薪俸税
NkNw9?: #4 aggregate performance 总体表现；总体业绩
bi#o1jR aggregate supply 总体供应
o2a`4K aggregate surplus 总盈余
Kk9 JZ[nT' aggregate total 整体总额
7S2Bm]fP aggregate value 总值；合计价值
A3$
rPb8 aggregated basis 合计基准
%9{4g-> aggregated net chargeable income 合计应课税入息实额
mOGcv_L aggregation 合并计算；合计；总和
BI4 p 3- aggregation of incomes of husband and wife 夫妇入息合并计算
^4B6IF* aggregation of property 财产的总和
yK"U:X agio 差价；贴水
c{|soc[# 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》
#(ANyU(#e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
=ZzhH};aX 《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》
r A0[ y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
a(d'iAU8^ 《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》
r6Pi ZgR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cg1 < 《香港政府和大韩民国政府关于相互促进和保护投资协定》
<w j2:Z0 agreement for a settlement 授产协议
$qg5m,1? agreement for assignment 转让协议
d /Zt}{ agreement for sale 售卖协议；买卖协议
lNqXx{!k agreement for sale and purchase 买卖协议
3_^w/-7`B agreement for the payment of interest 支付利息协议
&Vnet7LfU agreement for the repayment of money 还款协议
Qs# v/r agreement of reinsurance 再保险协议
5 xTm ] Agricultural Bank of China 中国农业银行
_V-@95fK air passenger departure tax 飞机乘客离境税
;[g v -H Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+Nc|c j airport tax 机场税
(;~[}" alcohol duty 酒精税
s8@f Z4 alienation 让与；让渡；转让
Be8Gx alimony 生活费；赡养费
t8]u#bx"? All Ordinaries Index [AOI] 所有普通股指数
oo- ^BG all risks 全险；综合险
cO)GiWE All Sales Record for Stock Market 《股票市场成交报告》
YDs/BF
Z Allied Capital Resources Limited 新联财务有限公司
cS QUK all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6$fC
R allocation letter 拨款信件
cl:*Q{(Cjk allocation of fund 分配款项；预留款项
.? !{. D allocation of profit 利润分配；溢利分配
gT O% allocation warrant 拨款令
C(e!cOG allotment 分配；配股
P * I\FV allotment notice 股份配售通知；配股通知
^row=5]E allotment of shares 股份分配
6st(s @> allowable 可获宽免；免税的
hLx*$Z> allowable business loss 可扣除的营业亏损
2r PKZ| allowable expenses 可扣税的支出
<(3Uu() allowance 免税额；津贴；备抵；准备金
OEdp:dW| allowance for debts 债项的免税额
r-4I{GPb allowance for depreciation by wear and tear 耗损折旧免税额
0 I;>du allowance for funeral expenses 殡殓费的免税额
0e:K iUr allowance for inflation 为通货膨胀而预留的款项；通胀准备金
J
+<|8D allowance for repairs and outgoings 修葺及支出方面的免税额
VR*5}Q p allowance to debtor 给债务人的津贴
q_ cqjly< alteration of capital 资本更改
-aK k#fd alternate trustee 候补受托人
mUcHsCszH amalgamation 合并
l a|#SS95 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
u+ 8_et5T ambit of charges 征税范围；收费范围
3,N7 Nfe amended valuation 经修订的估值
>tib21* American Commodities Exchange 美国商品交易所
wT*`Od8w American Express Bank Limited 美国运通银行
K# _plpr American Stock Exchange 美国证券交易所
C[gSiL
amortization 摊销
YJ rK oK} amount due from banks 存放银行同业的款项
% fA0XRM amount due from banks abroad 存放海外银行同业的款项
HAGWA2wQ amount due from holding companies 控股公司欠款
5'+g'9 amount due from local banks 存放本港银行同业的款项
Og30&a!~F amount due to banks 银行同业的存款
xv4nYm9 amount due to banks abroad 海外银行同业的存款
Y* wbFL6` amount due to holding companies 控股公司存款
i,;Q amount due to local banks 本港银行同业的存款
}Z0)FU + amount due to outport banks 外埠银行同业的存款
-cY /M~ amount for note issue 发行纸币的款额
0A5xG& amount of bond 担保契据的款额
{D`F$=Dlw amount of consideration 代价款额
'DntZK amount of contribution 供款数额
0v Qkm< amount of indebtedness 负债款额
.Ddl.9p5 amount of principal of the loan 贷款本金额
*zz/U
(9D amount of rates chargeable 应征差饷数额
r)U9u 0 amount of share capital 股本额
pxDZ}4mOh amount of sums assured 承保款额
&(Xp_3PO amount of variation 变动幅度
\Cx3^
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G>#L amount payable 应付款额
k E6\G}zj amount receivable 应收款额
g\ <Lb Amsterdam Stock Exchange 阿姆斯特丹证券交易所
#BT=
K analysis 分析
UT[KwM{y ancillary risk 附属风险
JhB {aW> annual account 周年帐目；周年帐目报表；年度决算；年结
{o z04KGsH annual accounting date 年结日期
v oC<
/}E annual allowance 每年免税额；年积金；年度津贴；年津
|mMW"(~ annual balance 年度余额
Pw$'TE} annual disposable income 每年可动用收入
wx<5*8zP annual estimates 周年预算
LjxTRtB_ annual fee 年费
1<bSH n9 annual general meeting 周年大会
z^Oiwzo annual growth rate 年增率；每年增长率
Z [68ji] annual long-term supplement 长期个案每年补助金
jU BlIVl] annual pensionable emolument 可供计算退休金的年薪
J
)@x:,o annual report 年报
~POe 0!} Annual Report on the Consumer Price Index 《消费物价指数年报》
#H7(d T annual return 周年报表；周年申报表；每年报税表格
4I {|M,+ Annual Return Rules 《周年报表规则》
Eq'{uV: annual review of consumer prices 每年消费物价回顾
g K#a C [ annual roll-forward basis 逐年延展方式
e^Jy -?E annual salary 年薪
^@{'! N annual statement 年度报表；年度决算表
^0X86 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
] +Gi~ annuitant 年金受益人
j
q1qj9KZ annuity 年金
(qohb0 annuity contract 年金合约
]!0*k#i_. annuity on human life 人寿年金
=_
-@1
1a antecedent debt 先前的债项
5%tIAbGW ante-dated cheque 倒填日期支票
nNBxT+3*i anticipated expenditure 预期开支
KwpNS (]I anticipated net profit 预期纯利
7sHtJr anticipated revenue 预期收入
+twBFhS7k anti-inflation measure 反通货膨胀措施
?P"ht anti-inflationary stance 反通货膨胀立场
6pr} A apparent deficit 表面赤字
O aU$ [Z'8 apparent financial solvency 表面偿债能力
?*}V>h 8m) apparent partner 表面合伙人
Z(Q?epyT application for personal assessment 个人入息课税申请书
Q#:,s8TW[ application of fund 资金应用
To=1B`@- application to release as liquidator and to destruct the books of accounts and documents
tw*qlb FHv 申请免除清盘人职务及毁灭帐簿与文件
/xf %Rp4} appointed actuary 委任精算师
3ck;~Nc j< appointed auditor 委任核数师；委任审计师
?bN8h)>QQ8 appointed trustee 委任的受托人
173/A=] appointer 委任人
m[Zz(tL apportioned pro rata 按比例分摊
+yCIA\i#t6 apportionment 分配；分摊
M=0I 3o}J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
TioI$?l>W( apportionment formula 分摊方程式
N'2u`br4KP apportionment of estate duty 遗产税的分摊
fa<83<.D appraisal 估价；评估
nX?fj<oR| appreciable growth 可观增长
I?F^ c6M= appreciable impact 显着影响
3~Ipcr
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%li'j| appreciation 增值；升值
<( [o4% appreciation against other currencies 相对其他货币升值
u !{P{C appreciation of the exchange value of Hong Kong dollar 港元汇值上升
nM}X1^PiK" appreciation tax 增值税
#C !8a appropriation 拨款；拨用；拨付
#kma)_X appropriation account 拨款帐目
m"+9[d_u Appropriation Bill 拨款法案
x x9qi^
appropriation-in-aid system 补助拨款办法
tLV9b %i( approved assets 核准资产
yt_?4Hc" approved basket stock 认可一篮子证券
o{zo -:>Jp approved budget 核准预算
{I(Euk>lR approved charitable donation 认可慈善捐款
K 6|*-Wo. approved charitable institution 认可慈善机构
'lIT7MK approved currency 核准货币；认可货币
:/Sx\Nz78 approved estimates 核准预算
)( 75dUl approved estimates of expenditure 核准开支预算
7b'XQ/rs approved overseas insurer 核准海外保险人
`n5|4yaG~ approved overseas trust company 核准海外信托公司
"p$`CUtI approved pooled investment fund 核准汇集投资基金
]
J:^$ ] approved provident fund scheme 认可公积金计划
o ?hya.;h4 approved provision 核准拨款
D%Pq*=W approved redeemable share 核准可赎回股份
PlBT
H approved regional stock 认可地区性证券
'SOp!h$ approved retirement scheme 认可退休金计划
fE_QB=9 cz approved subordinated loan 核准附属贷款
ApS/,cV arbitrage 套戥；套汇；套利
P8;|>OLZ) arbitrageur 套戥者；套汇者
W@pVP4F0xM arbitrary amount 临时款项
2/>AmVM arrangement 措施；安排；协定
,v)@&1Wh: arrears 欠款
SjG=H% arrears of pay 欠付薪酬
{\lu; b! arrears of revenue 逾期未收税款；逾期未收的帐项
O`|'2x{[O articles of association 组织章程；组织细则；组织章程细则
]S%qfna e1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
F=d#$-yg ascertainment of profit 确定利润
CS6,mX "Asia Clear" “亚洲结算系统”
v*]|1q%/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5=Gq
d4&* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=@{H7z(p& Asian Development Fund [ADF] 亚洲发展基金
W13$-hf9 Asian dollar bond 亚洲美元债券
U Y)Yh XW Asian dollar market 亚洲美元市场
JH<q7Y6!y Asian dollar rate 亚洲美元利率
Ybd){Je"z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
*"1]NAz+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j.ANBE96> asked price 沽盘；喊价；索价；卖方报价
3haY{CEr assessable income 应评税入息
D97oS!* assessable loss 应评税亏损
SDdK5@1O4o assessable profit 应评税利润
bl}$x/
assessable value 应评税值
f]o DZO%^ assessed profit 估定利润
9e8@0?0 assessed value 经评估价值
oa;[[2c assessment 评税；评定；估价；评税单
wf8vKl#Kfw assessment number 评税编号；估价编号
- +
$u assessment of additional tax 补加税评税
w 7=Y_ assessment of performance 业绩评估；实绩评价
&)\0mpLK9 Assessor 评税主任
M,cI0i asset price bubbles 资产价格泡沫
yUEU IPL asset-backed securities 具资产保证的证券
\]y$[\F> assets accretion 资产增值
JLc\KVmF assets and liabilities 资产与负债
S>cT(q_& assets betterment statement 资产递增表；资产改进表
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assets lending 实物放款；有抵押贷款
sV3/8W13 assets of the company passing on the death 死者去世时转移的公司资产
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my assets pledged as security for liabilities 用作负债抵押的资产
iFga==rw assets portfolio 资产投资组合
D~2,0K assets price 资产价格
}54\NSj0 assets quality 资产质素
Ct
#hl8b: assets realization 资产变现
!BK^5,4?-- assets refinancing arrangement 资产再集资安排
%&e5i assets securitization 资产证券化
/Q{ Jf+>R> assets situated outside Hong Kong 在香港以外地方的资产
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}jw assets stripping 削减资产；拆卖资产
Hhfqb"2on assets value 资产值
80:na7$)# assignee 承让人
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#pew assignment 转让；转让书；转让契
Cn+TcdHX assignment of interest 权益转让
c;(}Ih(# assignment of letters patent and trade mark 专利证书及商标转让
I 9tdr< assignment of property 物业转让；物业转让书
q Ybod+UX assignment right 转让权
^#g GA_H assignor 转让人
\n+`~< i associate 有联系的人；有关连人士；相联者；合伙人；联系人
B>9D@fmzs Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
bjD0y
cB[ associate member 附属会员
HHg=:>L z associated body corporate 相联法人团体
6,cyi|s associated company 相联公司；联属公司
EY> %#0 associated corporation 相联法团
kiqq_`66 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.F%RW8=Q 公认会计师公会〔英国〕
E%/E%9-7\ Association of Futures Exchange Brokers 香港期货经纪协会
U
.e Urzu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
_3kAN .g association of underwriters 承保人组织
iCz,|;w% assumption of control 接管
J*$ !^ \s assurance 担保；保险；转易；转易书
*B@<{x r assurance of interest 权益的转易
+a;: 7[%& at 19XX price 按一九ＸＸ年价格计算
Qv']*C[!z at a discount 按赔价计算；按贴水价格计算；打折扣
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F#B#9 at a premium 按溢价计算；按升水价格计算
-+O8v;aC' at call 通知付款；按通知
P]!e M( at constant market price 按固定市价计算
&b{L|I'KYT at constant price 按固定价格计算
7!L"ef62o at cost 按成本计算
N V*t at current market price 按当时市价计算；按现时市价计算
,4EE9
?J at current price 按当时价格计算；按现时价格计算
5TzMv3;in2 at factor cost 按要素成本计算；按生产要素成本计算
ZTH r jW1 at money-of-the-day price 按付款当日价格计算
?4gYUEM# at or better 按指定或较佳价位〔买卖指令〕
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at par 按面值计算；平价
Z(.p=Wg at sight 见票即付
mxDy!:@= at the close 按收市盘
INcJ Xlv at the opening 按开市盘
U_oMR$/Z attestation 见证；见证条款
l_QpPo!a at-the-money option 平价期权
Nu|?s- attorney 受权人；受托代表人
9> [ $;> attornment 新拥有人承认书
#J1a `}x attributable profit 可归属利润
s}/YcUK attributable share value 可归属股份价值
OG}0{? Auckland Stock Exchange 奥克兰证券交易所
E-Cj^#OY|N auction 拍卖
bha_b j auctioneer 拍卖商
~Dgui/r9J audit 审计；核数
Sh{odrMj* Audit Commission 审计署
|)GE7y0Q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
P +o CcYp 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
]Ns b V audit review 帐目审查
3}Uae#oy Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
HLTz|P0JZ audited account 审计帐目；经审计的帐目
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audited annual account 经审计的周年帐目
gp(w6 :w audited balance sheet 经审计的资产负债表
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/ eSmet auditor 核数师；核数主任；审计师
h:j-Xd$H+ auditor's certificate 核数师证明书；审计师证明书
nD E 5A auditor's report 核数师报告；审计师报告
vmW 4a3 Aussie bond 澳元债券
d+"KXt5CV austerity budget 紧缩预算
hb^e2@i;Oq Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@HaWd 3 Australia All Ordinaries Index 澳洲所有普通股票指数
2u#{K9g Australian Dollar [AUD] 澳元
+O9l@X$l= Australian Options Market 澳大利亚期权市场
X @r5^A[9 Australian Securities Commission 澳洲证券事务监察委员会
QWfwoe&;R: Australian Society of Certified Practising Accountants 澳洲执业会计师公会
rpy`Wz/[ Australian Stock Exchange 澳大利亚证券交易所
S E%i@} Austrian Schilling [ATS] 奥地利先令
*>Om3[D authentication 认证；鉴证
Z1OX9]##r authority to purchase 委托购买证；委购书
B/pNM81( authorization 认可；核准；授权；授权书
G }] ZZ authorization by direction 指示授权
`^|mNh authorization by instruction 指令授权
qH"0?<$9 authorization by warrant 令状授权
N t g#-_] authorization of unit trust 单位信托的认可
0^{zq|%Q! authorized agent 指定代理人
M!m TNIj8~ authorized capital 法定资本
A5
8i}G9 authorized clerk 出市员
$"x(: authorized dealer 认可交易商
4!iS"QH?;^ authorized financial institution 认可财务机构
i~k?k.t8 authorized fund 认可基金
qdUlT*fw authorized fund house 获授权的基金公司；认可基金公司
$c f?`k authorized institution 认可机构
hq\K SFP authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
x"_f$,:! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
|
M-@Qvgh authorized insurer 获授权保险人；获认可承保人
/`2VJw authorized investment 特准投资项目
0D 0 #*J authorized person 获授权人
<6- (a;T!7 authorized representative 获授权代表
,cgC_ % authorized share capital 法定股本
~5]AXi'e~ automated quotation system 自动报价系统
ZL~}B.nqS Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
bNIT 1'v 自动交易系统〔香港期货交易所有限公司〕
p 4(- automatic adjustment mechanism 自动调整机制
%3"3 OOT7 automatic adjustment system 自动调整系统
V}@c5)(j Automatic Clearing House 自动票据交换所
bCA3w%,kM automatic exchange rates accumulation system 自动化汇率累集系统
]:]2f 9y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
hoSk automatic teller machine [ATM] 自动柜员机
s7T=/SC54 autopay 自动转帐
2yeq2v available assets 可用资产
!YAkHrF`[0 available fiscal reserve 现存财政储备
H${Ym BG available profit 可用利润
s7df<dBC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
h'T\gF E% average 平均；平均数；海损
UDuKG\_J<y average basic salary 平均基本薪金
WDgp(Av! average consumer expenditure 平均消费开支；一般消费开支
nE::9Yh8z average cost 平均成本
'6
w|z^ average cost of land production 增辟土地平均成本
zCPjuS/~
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1NJ*EzJ~? average daily wage rate 平均每日工资率
Ya\G/R average expenditure pattern 平均开支模式
0fNWI average growth rate 平均增长率
KGK8;Q,O average net fixed assets 固定资产平均净值
_H:SoJ' average of relatives 相对价格平均数
Na3tK}x average price 平均价格
xp> <7{ average propensity to consume 平均消费倾向；一般消费倾向
XwlUkw "q average propensity to save 平均储蓄倾向；一般储蓄倾向
}R}tIC-: average rate 平均率
HQ2in_' average revenue 平均收入；平均收益
I~4 `NV0 average stock 平均库存；平均存货
bFJmXx & average yearly rent 平均年租
w )DO"Z7 avoidance of double taxation 避免双重课税
c WK@ O > avoidance of tax 避税
