A:
MDKiwT@# A share Ａ股；甲类股份
*6%r2l 'kZ abatement of tax 减税；减扣免税额
p^QB^HEV ABN AMRO Bank N.V. 荷兰银行
d#G H4+C above-the-line expenditure 线上项目支出；经常预算支出
o8lwwM* above-the-line receipt 线上项目收入；经常预算收入
-nrfu) G ABSA Asia Limited 南非联合亚洲有限公司
e!~x-P5M` absolute change 绝对数值变更
}fKpi h absolute expenditure 实际开支
27KfT] = absolute guideline figure 绝对准则数字
T8rf+B/.L absolute interest 绝对权益
g{06 d~Y absolute order of discharge 绝对破产解除令
,t_Fo-i7vI absolute profit margin 绝对利润幅度
0FD+iID absolute value 实值；绝对值
WKPuI E: absolutely vested interest 绝对既得权益
Fs EPM"&?h absorbed cost 已吸收成本；已分摊成本
A `n:q;my absorption 吸收；分摊；合并
gcf EJN4' absorption rate 吸收率；摊配率；分摊率
(t)a u ACB Finance Limited 亚洲商业财务有限公司
K2R[u#Q acceptable form of reciprocity 合理的互惠条件
i^'Uod0d. acceptable rate 适当利率；适当汇率
j8Csnm0 acceptance agreement 承兑协议
${%*O}$ acceptance for honour 参加承兑
~'l.g^p bv acceptor 承兑人；接受人；受票人
*b0f)y3RV acceptor for honour 参加承兑人
}PDNW accident insurance 意外保险
0if~qGm=! Accident Insurance Association of Hong Kong 香港意外保险公会
PXYo@^ 3 accident insurance scheme 意外保险计划
_~E&?zR2>" accident year basis 意外年度基准
w oS I
2i accommodation 通融；贷款
PH}^RR{H[ accommodation bill 通融票据；空头票据
_ mw(~r8R accommodation party 汇票代发人
%, M(-G5j; account balance 帐户余额；帐户结余
OjiQBsgnj account book 帐簿
\!4sd2Yi account collected in advance 预收款项
%v(\;&@ account current book 往来帐簿
c }>p" account of after-acquired property 事后取得的财产报告
"~lGSWcU account of defaulter 拖欠帐目
z2lEHa?w account payable 应付帐款
<ZM8*bqi account payee only [A/C payee only] 只可转帐；存入收款人帐户
= ,=t Sp account receivable 应收帐款
y$e'- v account receivable report 应收帐款报表
<2a7>\74E0 account statement 结单；帐单；会计财务报表
Vi~F
Q account title 帐户名称；会计科目
CdRgI^5 accountant's report 会计师报告
lU<n Wf Accountant's Report Rules 会计师报告规则
`n!<h,S'2 accounting and auditing procedure 会计与审计程序；会计与核数程序
#Mz N7 Accounting Arrangements 《会计安排》
>@BvyZ)i accounting basis 会计基础
E}$K&<J'- accounting by Official Receiver 破产管理署署长呈交的帐目
)'RLK4l Accounting Circular 《会计通告》
zF[>K4 accounting class 会计类别
@: s |X accounting date 记帐日期；会计结算日期
>aZ$x/U+Iw accounting for money 款项核算
Qx mVImn" Accounting Officer 会计主任
FFNv'\) accounting period 会计报告期；会计期
m{bw(+r accounting policy 会计政策；会计方针
+FoR;v)z=F accounting practice 会计惯例
t3 q0|S accounting principle 会计准则
IRZ?'Im accounting record 会计记录
;?9u#FRtw accounting report 会计报告
p&L`C |0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
hf GA7P" Accounting Society of China 中国会计学会
m"! !) accounting statement 会计报表
v?\bvg\E accounting system 会计制度；会计系统
@Ooh}V#J accounting transaction 会计事项；帐务交易
%@{);5[ accounting treatment 会计处理
DaW_-:@s accounting year 会计年度
UUx0#D/U0C accretion 增值；添加
,z?Re)q m accrual 应计项目；应累算数目
#n'tpp~O accrual basis 应计制；权责发生制
@,-xaZ[ accrual basis accounting 应计制会计；权责发生制会计
!=.5$/ accrue 应累算；应计
l\yF x accrued benefit 应累算利益
U&6! 2s- accrued charges 应计费用
B=/*8,u accrued cumulative preference share dividend 应累算的累积优先股股息
8yH) 8:w accrued expenses 应累算费用
.s _wP accrued interest payable 应付利息；应计未付利息
~T')s-,l,: accrued interest receivable 应收利息；应计未收利息
`bGA c&,& accrued right 累算权益
sY t8NsQ accruing profit 应累算的利润
! 5}Ibb accumulated fiscal reserve 累积财政储备
K@6tI~un accumulated profit 累积利润；滚存溢利
: /9@p accumulated reserve 累积储备
mb*L'y2r accumulation of surplus income 累积收益盈余
] y, 6 acquired assets 既得资产
:G|Jcl=r acquisition 收购；购置；取得
R4"g?
e acquisition cost 购置成本
1e;^Mz B" acquisition expenses 购置费用
0j1I acquisition of 100% interest 收购全部股权
FxC@KZG acquisition of control 取得控制权
qPpC )6 -Q acquisition of fixed assets 购置固定资产
j0 k"iv acquisition of shell “买壳”
@>J4K#" acquisition price 收购价
w $7*za2 act of God 天灾
`n7z+ acting partner 执事合伙人
b0 i]T?# active market 买卖活跃的市场；交投畅旺的市场；旺市
Y>+\:O
active partner 积极参与的合伙人
F rt_X % active trading 交投活跃
<3QE3;4 actual circulation 实际流通
tWi@_Rlx; actual cost 实际成本
k[N46=u actual expenditure 实际开支；实际支出
i+&*W{Re actual income 实际入息；实际收入；实际收益
"6n~, $ actual market 现货市场
c8gdY` actual price 现货价；实际价格
//W<\ actual profit 实际利润
(i7]N[ actual quotation 实盘；实际价位；实际报价
;""V s6 actual year basis 按实际年度计算
;h3uMUCml actuals 实货
2N i$
(`" actuarial investigation 精算调查
Jjz:-Uqq2 actuarial principle 精算原则
+E QRNbA actuarial report 精算师报告
xv9Z~JwH Actuarial Society of Hong Kong 香港精算学会
D:llGdU#2 actuarial valuation 精算师估值
j]6j!.1 actuary 精算师
ocy fU=}X ad referendum agreement 暂定协议；有待覆核的协定
`,&h!h(( ad valorem duty 从价税；按值征税
gydPy* ad valorem duty system 从价税制
^zQ;8) ng ad valorem fee 从价费
U ]fE(mpI9 ad valorem tariff 从价关税
u(SdjLf: additional allowance 额外免税额
)[6H!y5 additional amount for unexpired risk 未过期风险的额外款额
z4 8,{H6h additional assessable profit 补加应评税利润
j3 ~: \H additional assessment 补加评税
LI?rz<H!D additional commitment 额外承担
L^)&"6oSa additional commitment vote 额外承担拨款
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<cT' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]]+wDhxH additional dependent parent allowance 供养父母额外免税额
9S.Uo[YY additional provision 额外拨款
p SA SMc@ additional stamp duty 附加印花税
(hVhzw "~ additional tax 补加税罚款；补加税款
u|=_!$8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`Y/DttjL adjudged bankrupt 被裁定破产
)oa6;=go adjudicated bankrupt 裁定破产人
&&|*GAjJ adjudication fee 裁定费；评定印花税额手续费；评估契据费
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~(k5k: adjudication of bankruptcy 裁定破产；宣告破产
_ EHr?b2 adjudication of insolvency 裁定无力偿还债务
Y ,B0=} adjusted actual 经调整的实数；调整后的实数
xF5q=%n adjusted current assets 经调整的流动资产；调整后的流动资产
R1X9 adjusted figure 经调整的数字；调整后的数额
Jk|c!,! adjusted liabilities 经调整的负债；调整后的负债
DVRE ;+Jt adjusted loss 经调整的亏损；调整后的亏损
m"~$JA u 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
[z`U 9J adjusted profit 经调整的利润；调整后的利润
_5.^A&Y* adjusted surplus 经调整的盈余额；调整后的盈余额
W=o90TwbN adjusted value 经调整的价值；调整后的价值
a>Uk<#>2?a adjustment 调整；修订；理算〔保险〕
6 .2_UN^< adjustment centre 调剂中心
d)(61 adjustment lag 调整过程的时间差距；调整时差
:Cw|BX@??U adjustment mechanism 调整机制
S[{#AX=0 adjustment of loss 亏损调整
8MM#q+8 adjustment process 调整过程；调整程序
Tul_/` An adjustment range 调整幅度
|~CN]N administered exchange rate 受管制汇率
;58l _ue Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7f'9Dm` administration expenses 行政费用
RT8xU;
administration fee 手续费；行政费
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PCJ& administration in bankruptcy 破产管理
Sq} hx administration order 遗产管理令
>"B95$x5 administrator 管理人；遗产管理人
R|ViLt y administrator of the estate 遗产管理人
Tv3Be j admission of debt 债项承认书
^x4I admission of proof 接纳债权证明
!Z,h5u\.w advance 放贷款项；垫付款项；预支款项；预付款项
b -@V R advance account 暂支帐目；预付款帐户
?Il$f_"B: advance compensation 预付补偿金
]6p?mBuQ advance from shareholder 股东垫款
kp[+Iun? advance pending reimbursement 预支以待日后付还
I2q C,Nkk advanced economy 先进经济体系
W {At3Bfy advancement 预付；预付财产
0CQ\e1S,# advances warrant 垫款令
1Qtojph advancing 贷出
&n6mXFF#>P adverse balance 逆差
WL7R.!P adverse exchange 逆汇
7<oLe3fbM advertisement addressed to shareholders 在报章刊登的致股东通告
E:f0NV3"1 advice for collection 托收通知书
t*< .^+Vd advice of drawing 提款通知书；汇票通知书
*n N;!*J advice of payment 付款通知
uv}[MXOP Advisory Committee [Securities and Futures Commission]
,+KZn}> 谘询委员会〔证券及期货事务监察委员会〕
7Nw7a;h Advisory Committee on Diversification 经济多元化谘询委员会
;-lk#D?n9 affidavit 誓章；遗产申报誓章
gpe^G 64c` affidavit of no receipt 述明无收款的誓章
IR?ICXmtx affiliate 联号；联营公司；附属公司
$ [6:KV affiliated company 附属公司；联号；联营公司
_LFZ 0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{ o=4(R C affordability 负担能力
Z+=W gEu1 African Development Bank [AfDB] 非洲开发银行
jnYFA[Ab after-acquired property 事后取得的财产
hUcG3IOBf after-hours dealing 市后交易
q[nX<tO after-tax profit 税后盈利；税后利润；税后溢利
.KGW#Qk8 agency agreement 代理协议
_+S`[:;a agency expenses 代理机构的开支
(01M 0b# agency fee 代理费
~C{d2i Agency Law 《代理法》
bPAp0}{Fu agent 代理人；承销人
:O{`!&[>L agent of company 公司代理人
PtCwr )B, agent's fee 代理人费；经纪费
-wy$ ?Ha aggregate 总计；总数；总体数字
k+{ -iPm{ aggregate amount 总款额；总额
0iinr:=u aggregate assets and liabilities 总体资产与负债
T/V8&'^i aggregate at constant price 按固定价格计算的总体数字
ny| ni\6 aggregate demand 总需求
5*{U! ${a aggregate gross position 总持仓量
!1]72%k[ aggregate limit 总限额
[2gK^o&t aggregate of salaries tax 合计薪俸税
p}hOkx4R\ aggregate performance 总体表现；总体业绩
7 KnZ aggregate supply 总体供应
cj`g)cX| aggregate surplus 总盈余
=M>1;Qr<Z/ aggregate total 整体总额
D%N^iJC,9 aggregate value 总值；合计价值
=2BGS\$# aggregated basis 合计基准
j~(rG^T aggregated net chargeable income 合计应课税入息实额
&7!&]kA+ aggregation 合并计算；合计；总和
# nwEF QA
aggregation of incomes of husband and wife 夫妇入息合并计算
n|I y aggregation of property 财产的总和
3<1Uq3 Pa agio 差价；贴水
^<'5 V) Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Y'&A~/Adf Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
` =RJ8u 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
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Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5vj;lJKcd` 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
I#zrz3WU Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
) C5<puh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
SEq_37 agreement for a settlement 授产协议
-~~"}u agreement for assignment 转让协议
[h+MA>%! agreement for sale 售卖协议；买卖协议
bX:Y5o49
agreement for sale and purchase 买卖协议
k]!Fh^O~, agreement for the payment of interest 支付利息协议
r9sW:cM:e agreement for the repayment of money 还款协议
hW$B; agreement of reinsurance 再保险协议
V~t q
_ Agricultural Bank of China 中国农业银行
1hw1AJ}(F air passenger departure tax 飞机乘客离境税
F=U3o=-: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,o& &d . airport tax 机场税
^&MMtWR alcohol duty 酒精税
3 k py3z[% alienation 让与；让渡；转让
jxU1u"WU alimony 生活费；赡养费
%Wkvo-rOq All Ordinaries Index [AOI] 所有普通股指数
R"EX$Zj^E all risks 全险；综合险
$ -[V )]h All Sales Record for Stock Market 《股票市场成交报告》
xAw$bJj~s Allied Capital Resources Limited 新联财务有限公司
Mdsn"Y V all-items index [Consumer Price Index] 总指数〔消费物价指数〕
MU4/arXy allocation letter 拨款信件
(|I:d!>:U allocation of fund 分配款项；预留款项
t8DyS FT allocation of profit 利润分配；溢利分配
iUJqAi1o allocation warrant 拨款令
:3M2zV
cf allotment 分配；配股
Q3vC^}Dmr allotment notice 股份配售通知；配股通知
4d# w} allotment of shares 股份分配
L}*:,&Y / allowable 可获宽免；免税的
{O9 CYP: allowable business loss 可扣除的营业亏损
9E4H`[EQ allowable expenses 可扣税的支出
>KmOTM< { allowance 免税额；津贴；备抵；准备金
97lM*7h; allowance for debts 债项的免税额
tT'*Uu5 allowance for depreciation by wear and tear 耗损折旧免税额
T$5u+4>" allowance for funeral expenses 殡殓费的免税额
y Q-&+16^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\ce (/I allowance for repairs and outgoings 修葺及支出方面的免税额
`[p*qs p_ allowance to debtor 给债务人的津贴
_]a8lr+_- alteration of capital 资本更改
q{5wx8_U alternate trustee 候补受托人
O}I8P") m amalgamation 合并
D::$YR
~R ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
RO+B/)~0< ambit of charges 征税范围；收费范围
19Xc0ez amended valuation 经修订的估值
'^)Ve:K-. American Commodities Exchange 美国商品交易所
#5-5N5-1 American Express Bank Limited 美国运通银行
u@ tJu'X American Stock Exchange 美国证券交易所
|7XSC," amortization 摊销
h@}KBK amount due from banks 存放银行同业的款项
{"$
Q' T amount due from banks abroad 存放海外银行同业的款项
dqMt6b\} amount due from holding companies 控股公司欠款
yBqv'Y amount due from local banks 存放本港银行同业的款项
P,r9 < amount due to banks 银行同业的存款
_-eF
&D amount due to banks abroad 海外银行同业的存款
, _@C(O amount due to holding companies 控股公司存款
PXqLK3AE amount due to local banks 本港银行同业的存款
3^AycwNBA amount due to outport banks 外埠银行同业的存款
d0ThhO amount for note issue 发行纸币的款额
7cV9xIe^ amount of bond 担保契据的款额
xdb9oH amount of consideration 代价款额
wNMg Y amount of contribution 供款数额
AuuZWd amount of indebtedness 负债款额
np,L 39:sf amount of principal of the loan 贷款本金额
?muI 8b amount of rates chargeable 应征差饷数额
MG)wVS<d_ amount of share capital 股本额
M>W-lp^3 amount of sums assured 承保款额
GxE"q-G amount of variation 变动幅度
J 0CEZ amount of vote 拨款数额
@ FVan amount payable 应付款额
~WXT0-, amount receivable 应收款额
ngJi;9X8*t Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>=Hm2daN analysis 分析
D%GB2-j R ancillary risk 附属风险
3mKmd iD annual account 周年帐目；周年帐目报表；年度决算；年结
/nEt%YYh;x annual accounting date 年结日期
mL/]an@Y annual allowance 每年免税额；年积金；年度津贴；年津
7hwl[knyB annual balance 年度余额
iU3)4(R annual disposable income 每年可动用收入
wv0d"PKTS annual estimates 周年预算
SFCKD/8 annual fee 年费
jiQJ{yY annual general meeting 周年大会
0f~7n*XH annual growth rate 年增率；每年增长率
1 T:M?N8J annual long-term supplement 长期个案每年补助金
\?uaHX`1 annual pensionable emolument 可供计算退休金的年薪
"D0:Y(\ annual report 年报
dzJ\+
@4 Annual Report on the Consumer Price Index 《消费物价指数年报》
{* S8n09v annual return 周年报表；周年申报表；每年报税表格
8Q&.S)hrN Annual Return Rules 《周年报表规则》
e=K2]Y Q{ annual review of consumer prices 每年消费物价回顾
PkA_uD hw annual roll-forward basis 逐年延展方式
gM_z`H 5[! annual salary 年薪
R\k=
CoJJ annual statement 年度报表；年度决算表
$ZX^JWq Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
F F<xsoZJ annuitant 年金受益人
td!WgL,m annuity 年金
V
;Kzh$^rk annuity contract 年金合约
)D\cm7WX^[ annuity on human life 人寿年金
x/ D"a| antecedent debt 先前的债项
(O {5L( ante-dated cheque 倒填日期支票
<Y~?G:v6+ anticipated expenditure 预期开支
4a3Xz,[(a anticipated net profit 预期纯利
k[lYd k anticipated revenue 预期收入
/ *3[9, anti-inflation measure 反通货膨胀措施
/N6sH!w anti-inflationary stance 反通货膨胀立场
1,@-y#V_ apparent deficit 表面赤字
@8 WG apparent financial solvency 表面偿债能力
tYV%izE apparent partner 表面合伙人
/MFy%=0l application for personal assessment 个人入息课税申请书
YI0 5?J} application of fund 资金应用
~Wy&xs Z H application to release as liquidator and to destruct the books of accounts and documents
s`"o-w\$> 申请免除清盘人职务及毁灭帐簿与文件
[DrG;k ? appointed actuary 委任精算师
C@ +"d3 appointed auditor 委任核数师；委任审计师
3GVE/GtU appointed trustee 委任的受托人
)9'eckt appointer 委任人
%-ih$Z Y apportioned pro rata 按比例分摊
l%"[ 857 apportionment 分配；分摊
cx%[hM09 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
|O0=Q,<m apportionment formula 分摊方程式
<L|eY(: apportionment of estate duty 遗产税的分摊
i!8 o(!I appraisal 估价；评估
o('W2Bs-o appreciable growth 可观增长
<hlH@[7! appreciable impact 显着影响
wn *<.s appreciable increase 可观增长
0l-m:6 appreciation 增值；升值
U 7mA~t2E appreciation against other currencies 相对其他货币升值
m NkS! (L6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L B`=+FD appreciation tax 增值税
]jo^P5\h> appropriation 拨款；拨用；拨付
bg.f'; C appropriation account 拨款帐目
&4M0 S+. Appropriation Bill 拨款法案
?DPN a appropriation-in-aid system 补助拨款办法
VsS. \ 1 approved assets 核准资产
:NB|r approved basket stock 认可一篮子证券
hKq <e%oVH approved budget 核准预算
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\% approved charitable donation 认可慈善捐款
J u5<wjQR\ approved charitable institution 认可慈善机构
>C""T `5] approved currency 核准货币；认可货币
vd 7%#sHH& approved estimates 核准预算
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? p55o approved estimates of expenditure 核准开支预算
RqTW$94R D approved overseas insurer 核准海外保险人
Q*wub9 approved overseas trust company 核准海外信托公司
"=)i'x"0" approved pooled investment fund 核准汇集投资基金
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V5 approved provident fund scheme 认可公积金计划
_r!''@ B approved provision 核准拨款
zA+&V7bvy approved redeemable share 核准可赎回股份
nLK%5C approved regional stock 认可地区性证券
L \0nO i approved retirement scheme 认可退休金计划
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Q6 approved subordinated loan 核准附属贷款
s8w7/ *<d arbitrage 套戥；套汇；套利
-:9E +b arbitrageur 套戥者；套汇者
@ yJ/!9?^ arbitrary amount 临时款项
~d oOt arrangement 措施；安排；协定
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arrears 欠款
BNU]NcA#*, arrears of pay 欠付薪酬
@kU{ arrears of revenue 逾期未收税款；逾期未收的帐项
ydp?%RB3w articles of association 组织章程；组织细则；组织章程细则
HfN-WYiR Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9/Q_Jv-Q ascertainment of profit 确定利润
Bkg /A;H "Asia Clear" “亚洲结算系统”
U" eP>HHp Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(QQ /I; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
@l3L_; 6a Asian Development Fund [ADF] 亚洲发展基金
EoLF7j<W Asian dollar bond 亚洲美元债券
lh ZWL}l Asian dollar market 亚洲美元市场
1B~H *=t4h Asian dollar rate 亚洲美元利率
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bv>(a_, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
e 6s-; Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
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_ asked price 沽盘；喊价；索价；卖方报价
12)~PIaF assessable income 应评税入息
ju8mO& assessable loss 应评税亏损
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"N 0p assessable profit 应评税利润
2!QS&i assessable value 应评税值
dP0!?J Y assessed profit 估定利润
/|] %0B assessed value 经评估价值
:CEhc7gU assessment 评税；评定；估价；评税单
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assessment number 评税编号；估价编号
x#yL&+'?Mj assessment of additional tax 补加税评税
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95 assessment of performance 业绩评估；实绩评价
;c7 3:'e Assessor 评税主任
f:L%th asset price bubbles 资产价格泡沫
uiq)?XUKv asset-backed securities 具资产保证的证券
,6rg00wGE assets accretion 资产增值
kM>0>fkjE assets and liabilities 资产与负债
I^ W assets betterment statement 资产递增表；资产改进表
7NG^X"N{Ul assets lending 实物放款；有抵押贷款
)mO|1IDTN assets of the company passing on the death 死者去世时转移的公司资产
b{H&% Jx) assets pledged as security for liabilities 用作负债抵押的资产
6L@g]f|Y@ assets portfolio 资产投资组合
m Nw|S*C assets price 资产价格
r.M8#YL assets quality 资产质素
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m`t_ assets refinancing arrangement 资产再集资安排
N>;"r]Rl" assets securitization 资产证券化
1fRYXqx assets situated outside Hong Kong 在香港以外地方的资产
,ZjbbBZ assets stripping 削减资产；拆卖资产
)_!t9gn*wr assets value 资产值
fx|$(D@9 assignee 承让人
l= 5kd.{ assignment 转让；转让书；转让契
xy `aR< L assignment of interest 权益转让
C/dqCUX: assignment of letters patent and trade mark 专利证书及商标转让
lP m'>, }Y assignment of property 物业转让；物业转让书
_[h1SAJ assignment right 转让权
Mj5=t:MI assignor 转让人
Ni IX^&N1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
N(mhgC<O Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-[OGZP`8 associate member 附属会员
Gad! }dz associated body corporate 相联法人团体
+GMM&6< associated company 相联公司；联属公司
K9 associated corporation 相联法团
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a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Nw M = 公认会计师公会〔英国〕
-WP_0 Association of Futures Exchange Brokers 香港期货经纪协会
u {=(] n Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0hcrQ^BB!b association of underwriters 承保人组织
hBDPz1< assumption of control 接管
/yn1MW[. assurance 担保；保险；转易；转易书
y6Xfddd61 assurance of interest 权益的转易
M9*7r\hqYV at 19XX price 按一九ＸＸ年价格计算
< x DD*u at a discount 按赔价计算；按贴水价格计算；打折扣
^.jIus5 at a premium 按溢价计算；按升水价格计算
PIP2( -{ai at call 通知付款；按通知
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tZ0z? at constant market price 按固定市价计算
g<oSTA w at constant price 按固定价格计算
y]eH@:MJ;A at cost 按成本计算
hf P} +on% at current market price 按当时市价计算；按现时市价计算
W|~Lmdzj at current price 按当时价格计算；按现时价格计算
msg&~" Z at factor cost 按要素成本计算；按生产要素成本计算
&O5%6Sv3d at money-of-the-day price 按付款当日价格计算
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#?% I# at or better 按指定或较佳价位〔买卖指令〕
]q L#/ at par 按面值计算；平价
FX )g\=ov at sight 见票即付
OtJYr1: y_ at the close 按收市盘
pgT{#[=> at the opening 按开市盘
k7)H %31; attestation 见证；见证条款
R{)Sv| +` at-the-money option 平价期权
Y cE:KRy attorney 受权人；受托代表人
X4*{CM attornment 新拥有人承认书
7 }(LO^,A attributable profit 可归属利润
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taT;[Oa attributable share value 可归属股份价值
Z 2Fm=88 Auckland Stock Exchange 奥克兰证券交易所
%b'ic auction 拍卖
ohusL9D auctioneer 拍卖商
9ET2uDZpL audit 审计；核数
<QT u" i Audit Commission 审计署
, 6PV"E)_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Y TxUKE: 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〕
Rj9M E,u audit review 帐目审查
2?rg&og6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3toY #!1Ch audited account 审计帐目；经审计的帐目
a9Lf_/w{ & audited annual account 经审计的周年帐目
/ 78gXHv audited balance sheet 经审计的资产负债表
')I/D4v auditor 核数师；核数主任；审计师
My'M ~#kO, auditor's certificate 核数师证明书；审计师证明书
7 qA);N auditor's report 核数师报告；审计师报告
K97lP~H u Aussie bond 澳元债券
S(mJ;C austerity budget 紧缩预算
vp &jSfQ^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|332G64K Australia All Ordinaries Index 澳洲所有普通股票指数
]"q[hF*PM Australian Dollar [AUD] 澳元
ULMG"."IH Australian Options Market 澳大利亚期权市场
Sj(uc# Australian Securities Commission 澳洲证券事务监察委员会
2#C!40j&\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
QsI#Ae,O#; Australian Stock Exchange 澳大利亚证券交易所
zTrAk5E Austrian Schilling [ATS] 奥地利先令
c3&F\3 authentication 认证；鉴证
kx3H}od] authority to purchase 委托购买证；委购书
-vwkvNn8 authorization 认可；核准；授权；授权书
"cRc~4%K authorization by direction 指示授权
u].=b$wHHM authorization by instruction 指令授权
e V^ @kI4 authorization by warrant 令状授权
bmhvC9 authorization of unit trust 单位信托的认可
D|9C| q authorized agent 指定代理人
, %mTKOs authorized capital 法定资本
JT&CJ&#[h authorized clerk 出市员
O\pqZ`E=s authorized dealer 认可交易商
C9x'yB Dv authorized financial institution 认可财务机构
nCh9IF[BL/ authorized fund 认可基金
p=\DZU~1 authorized fund house 获授权的基金公司；认可基金公司
4?g~GI3 authorized institution 认可机构
8, =Ti 7_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4z Af|Je authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
qqQ nL[`)C authorized insurer 获授权保险人；获认可承保人
FyJI@PZdI- authorized investment 特准投资项目
M kko1T=6 authorized person 获授权人
!(F+~, authorized representative 获授权代表
w w nc authorized share capital 法定股本
W"A Whi{h automated quotation system 自动报价系统
2:MB u5** Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3X*;.'#Z 自动交易系统〔香港期货交易所有限公司〕
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hK>H automatic adjustment mechanism 自动调整机制
fo&q/;l\ automatic adjustment system 自动调整系统
*Zy IbT Automatic Clearing House 自动票据交换所
mJ<rzX automatic exchange rates accumulation system 自动化汇率累集系统
RW48>4f/+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
F*>:~' % automatic teller machine [ATM] 自动柜员机
uf\Hh -+p autopay 自动转帐
>},O_qx available assets 可用资产
t= "EbPE available fiscal reserve 现存财政储备
^v*ajy.> available profit 可用利润
6Bmv1n[X^h Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
f[.RAHjk average 平均；平均数；海损
pZ+zm6\$ average basic salary 平均基本薪金
%>Z=#1h/a average consumer expenditure 平均消费开支；一般消费开支
03J,NXs average cost 平均成本
pK1P-!c average cost of land production 增辟土地平均成本
{z|0Y&>[= average daily turnover 平均每日成交额
2W| 4 average daily wage rate 平均每日工资率
}f ZT$'*; average expenditure pattern 平均开支模式
})g|r 9= average growth rate 平均增长率
|;6FhDW+' average net fixed assets 固定资产平均净值
Lg|j0-"N average of relatives 相对价格平均数
` x~k } average price 平均价格
p*_g0_^ average propensity to consume 平均消费倾向；一般消费倾向
HGfYL')Z average propensity to save 平均储蓄倾向；一般储蓄倾向
+VDwDJ)lG average rate 平均率
dP
T)& average revenue 平均收入；平均收益
f|WNPFQ$x average stock 平均库存；平均存货
'SY j Ehvw average yearly rent 平均年租
E 0\ ' avoidance of double taxation 避免双重课税
qc|;qP j avoidance of tax 避税
