A:
Pc{D, /EpR A share Ａ股；甲类股份
5&7)hMpp I abatement of tax 减税；减扣免税额
$de_> ABN AMRO Bank N.V. 荷兰银行
8= gr F above-the-line expenditure 线上项目支出；经常预算支出
xou 7j
above-the-line receipt 线上项目收入；经常预算收入
]Vhh x`0 ABSA Asia Limited 南非联合亚洲有限公司
8B;`9?CI absolute change 绝对数值变更
/Z! ,1 absolute expenditure 实际开支
{l{ p absolute guideline figure 绝对准则数字
/eDah3%d absolute interest 绝对权益
PN/2EmwtC absolute order of discharge 绝对破产解除令
qTC`[l absolute profit margin 绝对利润幅度
i_g="^ absolute value 实值；绝对值
a1ZGMQq! absolutely vested interest 绝对既得权益
?# >|P-4 absorbed cost 已吸收成本；已分摊成本
oV ?tp4& absorption 吸收；分摊；合并
)Zz wD] absorption rate 吸收率；摊配率；分摊率
Cih} ACB Finance Limited 亚洲商业财务有限公司
,iCd6M{ acceptable form of reciprocity 合理的互惠条件
nhk + 9 acceptable rate 适当利率；适当汇率
V5KAiG<d acceptance agreement 承兑协议
o]n5pZ\\W< acceptance for honour 参加承兑
M7yJ2u <Ty acceptor 承兑人；接受人；受票人
v|_ ?qBs" acceptor for honour 参加承兑人
r&}fn"H! accident insurance 意外保险
`@ qSDW!b Accident Insurance Association of Hong Kong 香港意外保险公会
,!kyrk6 accident insurance scheme 意外保险计划
&gF{<$$ accident year basis 意外年度基准
cgYMo{R3 accommodation 通融；贷款
v7O{8K + accommodation bill 通融票据；空头票据
\_@u"+,$W accommodation party 汇票代发人
5
W(iU account balance 帐户余额；帐户结余
tt|U,o account book 帐簿
i/O!bq[o account collected in advance 预收款项
>~BU<# account current book 往来帐簿
K!|=)G3.` account of after-acquired property 事后取得的财产报告
;oh88,*' account of defaulter 拖欠帐目
wgLS9. account payable 应付帐款
t8GJ; account payee only [A/C payee only] 只可转帐；存入收款人帐户
v8*ZwF account receivable 应收帐款
ddnWr"_ account receivable report 应收帐款报表
Vz 5:73 account statement 结单；帐单；会计财务报表
2:p2u1Q
O account title 帐户名称；会计科目
>z^T~@m7l accountant's report 会计师报告
dUb(C1h Accountant's Report Rules 会计师报告规则
pKEMp&geo accounting and auditing procedure 会计与审计程序；会计与核数程序
?N11R? 8 Accounting Arrangements 《会计安排》
y
H+CyL\ accounting basis 会计基础
9%zR ? u accounting by Official Receiver 破产管理署署长呈交的帐目
Y#]Y$n Accounting Circular 《会计通告》
^~BJu#uVyy accounting class 会计类别
sE/9~L accounting date 记帐日期；会计结算日期
v Z]gb $ accounting for money 款项核算
KO F! a Accounting Officer 会计主任
[&{"1Z accounting period 会计报告期；会计期
N`iK1n4 X accounting policy 会计政策；会计方针
;F5B)&/B accounting practice 会计惯例
T7W+K7kbI accounting principle 会计准则
`M7 ){ accounting record 会计记录
(Nik( Oyj" accounting report 会计报告
` gss(o1} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
:A[bqRqe Accounting Society of China 中国会计学会
'
> \* accounting statement 会计报表
aY {. accounting system 会计制度；会计系统
>_F& oA# accounting transaction 会计事项；帐务交易
PTePSj1N accounting treatment 会计处理
DV%t by accounting year 会计年度
b-O4IDIT accretion 增值；添加
OOk53~2id accrual 应计项目；应累算数目
kW,yZ.?f accrual basis 应计制；权责发生制
<0kRky$ accrual basis accounting 应计制会计；权责发生制会计
iww h,( accrue 应累算；应计
V_
]4UE accrued benefit 应累算利益
6&u,. accrued charges 应计费用
r?[mn^Bo 5 accrued cumulative preference share dividend 应累算的累积优先股股息
N {q'wep accrued expenses 应累算费用
S3J 6P2P accrued interest payable 应付利息；应计未付利息
A?7%q^;E accrued interest receivable 应收利息；应计未收利息
K^w9@& g6 accrued right 累算权益
{UUVN/$ accruing profit 应累算的利润
7H[+iS0 accumulated fiscal reserve 累积财政储备
{T^'&W>8G8 accumulated profit 累积利润；滚存溢利
C$%QVcf accumulated reserve 累积储备
i#-Jl7V[a accumulation of surplus income 累积收益盈余
cX=` Tl acquired assets 既得资产
.i. |wY acquisition 收购；购置；取得
J -QQ!qa0 acquisition cost 购置成本
r2<+ =INn acquisition expenses 购置费用
>WD^)W fa acquisition of 100% interest 收购全部股权
sZbzY^ P acquisition of control 取得控制权
ad~ qr n\ acquisition of fixed assets 购置固定资产
,
m\0IgZdz acquisition of shell “买壳”
JA)gM acquisition price 收购价
^Qr
P.l#pZ act of God 天灾
M"FAUqz` acting partner 执事合伙人
&6:,2W&s active market 买卖活跃的市场；交投畅旺的市场；旺市
.o-j active partner 积极参与的合伙人
05zHL j active trading 交投活跃
L.Lt9W2f i actual circulation 实际流通
/Z% ?; actual cost 实际成本
y$ &a(S] actual expenditure 实际开支；实际支出
-j$l @2g actual income 实际入息；实际收入；实际收益
B>]5/!_4 actual market 现货市场
8qc %{8 actual price 现货价；实际价格
^GAdl} actual profit 实际利润
XVLuhw i actual quotation 实盘；实际价位；实际报价
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B[ actual year basis 按实际年度计算
b{ozt\: M actuals 实货
5ya3mN E actuarial investigation 精算调查
EGDE4n5>I actuarial principle 精算原则
` MwQ6%lf actuarial report 精算师报告
b (yO Actuarial Society of Hong Kong 香港精算学会
%<"11;0tp actuarial valuation 精算师估值
LAKZAi%O0 actuary 精算师
xh6x
B|Z ad referendum agreement 暂定协议；有待覆核的协定
[s34N+vU ad valorem duty 从价税；按值征税
4GfLS.Ip ad valorem duty system 从价税制
'f}S ,i +q ad valorem fee 从价费
0C p} ad valorem tariff 从价关税
_ ]S6> additional allowance 额外免税额
KVcZ@0[S additional amount for unexpired risk 未过期风险的额外款额
PJYA5"}W additional assessable profit 补加应评税利润
GufP[|7b- additional assessment 补加评税
!bcbzg2d& additional commitment 额外承担
}J ?fJ ( additional commitment vote 额外承担拨款
u/[]g+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0xxzhlKNL additional dependent parent allowance 供养父母额外免税额
@NNLzqqY additional provision 额外拨款
N
Sh.g # additional stamp duty 附加印花税
<ut DZ#k additional tax 补加税罚款；补加税款
mo,l`UL Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
?R]y}6 P$ adjudged bankrupt 被裁定破产
KYu(H[a adjudicated bankrupt 裁定破产人
0GYEt adjudication fee 裁定费；评定印花税额手续费；评估契据费
]`sIs= _[ adjudication of bankruptcy 裁定破产；宣告破产
W|#ev*'F adjudication of insolvency 裁定无力偿还债务
1D[P\r- adjusted actual 经调整的实数；调整后的实数
?66(t adjusted current assets 经调整的流动资产；调整后的流动资产
ww($0A`ek adjusted figure 经调整的数字；调整后的数额
Z&w^9;30P adjusted liabilities 经调整的负债；调整后的负债
GeaDaYh#T adjusted loss 经调整的亏损；调整后的亏损
o$ce1LO?|N 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
/plUzy2 Yu adjusted profit 经调整的利润；调整后的利润
B#6pQp$ adjusted surplus 经调整的盈余额；调整后的盈余额
yJ8}*Gj & adjusted value 经调整的价值；调整后的价值
E)O|16f|> adjustment 调整；修订；理算〔保险〕
0['"m^l0S adjustment centre 调剂中心
nbAS pa( adjustment lag 调整过程的时间差距；调整时差
p R wGv adjustment mechanism 调整机制
O_Rcd&<mr adjustment of loss 亏损调整
t/*K#]26 adjustment process 调整过程；调整程序
s!'A\nVV1$ adjustment range 调整幅度
%Sn 6 *\z administered exchange rate 受管制汇率
= /g $bZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
LBkc s4+ administration expenses 行政费用
EotwUT| administration fee 手续费；行政费
I\upnEKKzZ administration in bankruptcy 破产管理
Ww96|m administration order 遗产管理令
Ok>(>K<r administrator 管理人；遗产管理人
],F}}pv administrator of the estate 遗产管理人
v0C;j (2zb admission of debt 债项承认书
#t@x6Vt admission of proof 接纳债权证明
vV. ~76AD5 advance 放贷款项；垫付款项；预支款项；预付款项
28R>> C=R advance account 暂支帐目；预付款帐户
c',:@2R advance compensation 预付补偿金
|[ Ie.&) advance from shareholder 股东垫款
} xb_ s advance pending reimbursement 预支以待日后付还
3kiE3*H advanced economy 先进经济体系
n#>. \F advancement 预付；预付财产
@yt 2_ advances warrant 垫款令
bEBBwv advancing 贷出
R3j#WgltP adverse balance 逆差
b0YiQjS6> adverse exchange 逆汇
E69:bQ94u advertisement addressed to shareholders 在报章刊登的致股东通告
5@cz K*5 advice for collection 托收通知书
@VC . > advice of drawing 提款通知书；汇票通知书
f6B-~x<l advice of payment 付款通知
UZje>. ~? Advisory Committee [Securities and Futures Commission]
[0u.}c;( 谘询委员会〔证券及期货事务监察委员会〕
6F*-qb3 Advisory Committee on Diversification 经济多元化谘询委员会
dG\U)WA(p affidavit 誓章；遗产申报誓章
o)%-l4S affidavit of no receipt 述明无收款的誓章
nn @^K6 affiliate 联号；联营公司；附属公司
_F`$ d2 affiliated company 附属公司；联号；联营公司
P +dA~2k affirmation [estate duty] 非宗教式宣誓〔遗产税〕
]V 36-%^ affordability 负担能力
sI&i{D African Development Bank [AfDB] 非洲开发银行
VG_uxKY after-acquired property 事后取得的财产
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x^PT after-hours dealing 市后交易
*Y85DEA after-tax profit 税后盈利；税后利润；税后溢利
DX}B0B agency agreement 代理协议
K8HIuQ!= agency expenses 代理机构的开支
/&PKCtm&~ agency fee 代理费
0]AN; Agency Law 《代理法》
Go >wo/Sb agent 代理人；承销人
h+,'B&=|_ agent of company 公司代理人
$hkq>i \ agent's fee 代理人费；经纪费
F9( ._ow[ aggregate 总计；总数；总体数字
%#~((m1 aggregate amount 总款额；总额
q#P$'7" aggregate assets and liabilities 总体资产与负债
LHh5 v"zjG aggregate at constant price 按固定价格计算的总体数字
5Sr4-F+@% aggregate demand 总需求
25 CZmsg aggregate gross position 总持仓量
9-0<*)"b> aggregate limit 总限额
jY7=m Ad aggregate of salaries tax 合计薪俸税
wfgqgPo!v aggregate performance 总体表现；总体业绩
opsQn\4DZ? aggregate supply 总体供应
^Ye\u 1n4 aggregate surplus 总盈余
NJtQx2Sd'H aggregate total 整体总额
[r)e P({ aggregate value 总值；合计价值
? ^M
/[@ aggregated basis 合计基准
2 {bhA5L aggregated net chargeable income 合计应课税入息实额
X) V7bVW aggregation 合并计算；合计；总和
9 Ycn0 aggregation of incomes of husband and wife 夫妇入息合并计算
M=O Cz gj aggregation of property 财产的总和
_;56^1'T agio 差价；贴水
F^QQ0h]2 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》
YE v%C| l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"#yJHsu] 《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》
NzQ9Z1Mxy Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
nVE9^')8V 《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》
n]Zk;%yL Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a SC 9&Nf; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
FmEc`N9\v agreement for a settlement 授产协议
z-d FDtiA agreement for assignment 转让协议
glj7$ agreement for sale 售卖协议；买卖协议
+Y}V3(w9X agreement for sale and purchase 买卖协议
O. ,3| agreement for the payment of interest 支付利息协议
~*M$O & agreement for the repayment of money 还款协议
Z\~G U*Y.e agreement of reinsurance 再保险协议
{`(>O"_[Q Agricultural Bank of China 中国农业银行
VIC0}LT0R air passenger departure tax 飞机乘客离境税
Qck| #tc Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:IMdN}(L airport tax 机场税
('O}&F1 alcohol duty 酒精税
6sJw@Oa J alienation 让与；让渡；转让
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p]4Nz alimony 生活费；赡养费
eSEq { ?> All Ordinaries Index [AOI] 所有普通股指数
Ej=3/RBsV all risks 全险；综合险
\(~wZd All Sales Record for Stock Market 《股票市场成交报告》
7I=C+ Allied Capital Resources Limited 新联财务有限公司
?m7:if+ y all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2 6 I allocation letter 拨款信件
/ASaB allocation of fund 分配款项；预留款项
HDVW0QaMu allocation of profit 利润分配；溢利分配
P`$!@T0= allocation warrant 拨款令
t2 3'x0 l allotment 分配；配股
UlcH%pxTt1 allotment notice 股份配售通知；配股通知
,](:<A)W& allotment of shares 股份分配
K+Y^>N 4m allowable 可获宽免；免税的
6E ~g# (8 allowable business loss 可扣除的营业亏损
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;XdkKz allowable expenses 可扣税的支出
6at1bQ$ allowance 免税额；津贴；备抵；准备金
3S*AxA eg allowance for debts 债项的免税额
8uNULob allowance for depreciation by wear and tear 耗损折旧免税额
gF?[rqz{ allowance for funeral expenses 殡殓费的免税额
KLoE&ds allowance for inflation 为通货膨胀而预留的款项；通胀准备金
t_z,>,BqJ allowance for repairs and outgoings 修葺及支出方面的免税额
d}'U?6 ob allowance to debtor 给债务人的津贴
^y!;xc$(Qs alteration of capital 资本更改
E/M_l vQ alternate trustee 候补受托人
=Prb'8 W amalgamation 合并
\Ig68dFf% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>Fio;cn? ambit of charges 征税范围；收费范围
+mj*o( amended valuation 经修订的估值
cH'
iA. American Commodities Exchange 美国商品交易所
Vj<:GRNQ,d American Express Bank Limited 美国运通银行
W>_]dPB S/ American Stock Exchange 美国证券交易所
YHNR 3 amortization 摊销
`Z: R Ce^ amount due from banks 存放银行同业的款项
Od+6 -J amount due from banks abroad 存放海外银行同业的款项
32DbNEk amount due from holding companies 控股公司欠款
@NhvnfZ amount due from local banks 存放本港银行同业的款项
>~%e$a7}+ amount due to banks 银行同业的存款
&Z(K6U#. amount due to banks abroad 海外银行同业的存款
-9N@$+T amount due to holding companies 控股公司存款
dQoYCS}IaV amount due to local banks 本港银行同业的存款
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0xl x amount due to outport banks 外埠银行同业的存款
W} WI; cI amount for note issue 发行纸币的款额
E_Z{6&r amount of bond 担保契据的款额
X%z }VA amount of consideration 代价款额
L,y6^J! amount of contribution 供款数额
#^m0aB7r amount of indebtedness 负债款额
+uay(3m(( amount of principal of the loan 贷款本金额
S$ KFf=0 amount of rates chargeable 应征差饷数额
4XVCHs( amount of share capital 股本额
HeBcT^a amount of sums assured 承保款额
HhO".GA amount of variation 变动幅度
" \I4u{zC amount of vote 拨款数额
RMMd#/A@} amount payable 应付款额
N0hE4t amount receivable 应收款额
fXrXV~'8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$kR N
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I *9e]m" ancillary risk 附属风险
+`3!I annual account 周年帐目；周年帐目报表；年度决算；年结
UK9@oCIB annual accounting date 年结日期
]Q[p@g Ld annual allowance 每年免税额；年积金；年度津贴；年津
8~5cJPi6 annual balance 年度余额
F~A 'X annual disposable income 每年可动用收入
nUkaz*4qU annual estimates 周年预算
!i=nSqW annual fee 年费
eQQ> annual general meeting 周年大会
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Di{W annual growth rate 年增率；每年增长率
d)~Fmi; annual long-term supplement 长期个案每年补助金
<n3!{w3< annual pensionable emolument 可供计算退休金的年薪
s-dLZ.9F annual report 年报
@?h/B=5 6 Annual Report on the Consumer Price Index 《消费物价指数年报》
_X@v/s Ay annual return 周年报表；周年申报表；每年报税表格
w EzKqD Annual Return Rules 《周年报表规则》
hYawU@R annual review of consumer prices 每年消费物价回顾
\Qm CeB annual roll-forward basis 逐年延展方式
`^lYw:xA annual salary 年薪
Nj(" |`9" annual statement 年度报表；年度决算表
Bn>8&w /P 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
mrX^2SR annuitant 年金受益人
aL\nT XakX annuity 年金
_{M\Bs2< annuity contract 年金合约
Rb\6 ;i8R annuity on human life 人寿年金
(Vo>e =q antecedent debt 先前的债项
jsNF#yE> ante-dated cheque 倒填日期支票
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B*0M anticipated expenditure 预期开支
q%ow/!\; anticipated net profit 预期纯利
$8a(veXd anticipated revenue 预期收入
2B,] -Mu) anti-inflation measure 反通货膨胀措施
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anti-inflationary stance 反通货膨胀立场
I* VCp aA apparent deficit 表面赤字
cV`E>w=D0 apparent financial solvency 表面偿债能力
`U2DkY&n apparent partner 表面合伙人
Y"KE7>Jf application for personal assessment 个人入息课税申请书
fHZTXvxoL application of fund 资金应用
%$TGzK 1 application to release as liquidator and to destruct the books of accounts and documents
1Z,[|w J 申请免除清盘人职务及毁灭帐簿与文件
t!I aUW appointed actuary 委任精算师
><=gV~7lx appointed auditor 委任核数师；委任审计师
`%j~|i)4 appointed trustee 委任的受托人
. BiCBp< appointer 委任人
I2H6y"p N apportioned pro rata 按比例分摊
)Z %T27r,^ apportionment 分配；分摊
'TA UE{{ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
t+Op@*#% apportionment formula 分摊方程式
"] \+? apportionment of estate duty 遗产税的分摊
+ +DG5` appraisal 估价；评估
fK(}Ce appreciable growth 可观增长
mq%<6/Y U appreciable impact 显着影响
#Z5}2soA appreciable increase 可观增长
C{d7J'Avk appreciation 增值；升值
?ByM[E$ appreciation against other currencies 相对其他货币升值
| `;54_f appreciation of the exchange value of Hong Kong dollar 港元汇值上升
pa{re,O"e appreciation tax 增值税
%E_b'[8 appropriation 拨款；拨用；拨付
Ka`=WeJ| appropriation account 拨款帐目
WAn'k A Appropriation Bill 拨款法案
> ,DbNmi appropriation-in-aid system 补助拨款办法
WMj}kq)SY) approved assets 核准资产
72,rFYvpK approved basket stock 认可一篮子证券
&N i`e<mP approved budget 核准预算
TB;o~>9U approved charitable donation 认可慈善捐款
x\Y $+A,P approved charitable institution 认可慈善机构
$t/x;< .H approved currency 核准货币；认可货币
\);4F=h}f approved estimates 核准预算
Sv ;_HZ approved estimates of expenditure 核准开支预算
72veLB approved overseas insurer 核准海外保险人
F!.E5<&7= approved overseas trust company 核准海外信托公司
p7H3J?`w1+ approved pooled investment fund 核准汇集投资基金
Lq>&d,F06) approved provident fund scheme 认可公积金计划
xB !6_VlB approved provision 核准拨款
,[A'tUl _ approved redeemable share 核准可赎回股份
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>- approved regional stock 认可地区性证券
R-:fd!3oQ approved retirement scheme 认可退休金计划
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7 _`]7p approved subordinated loan 核准附属贷款
RD tU43 arbitrage 套戥；套汇；套利
nQ GQWg` arbitrageur 套戥者；套汇者
{$ep7;'d arbitrary amount 临时款项
7+hK~ arrangement 措施；安排；协定
e]Zngt? b arrears 欠款
[NFNz w UB arrears of pay 欠付薪酬
,<:!NF9 arrears of revenue 逾期未收税款；逾期未收的帐项
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9]_ HW[ articles of association 组织章程；组织细则；组织章程细则
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a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
! cGDy/ | ascertainment of profit 确定利润
4Bl{WyMJ | "Asia Clear" “亚洲结算系统”
yAN=2fZm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ezn ypY= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
D/=5tOy Asian Development Fund [ADF] 亚洲发展基金
+x1 eJug4 Asian dollar bond 亚洲美元债券
V#jWege Asian dollar market 亚洲美元市场
.I@CS>j Asian dollar rate 亚洲美元利率
<40rYr$/J Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7n90f2"m Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
XO <y + asked price 沽盘；喊价；索价；卖方报价
_GKB6e% assessable income 应评税入息
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&7*!Q assessable loss 应评税亏损
O+RP3ox" assessable profit 应评税利润
<9sO assessable value 应评税值
}$\M{# C~ assessed profit 估定利润
MC,>pR{ assessed value 经评估价值
=YG _z^' assessment 评税；评定；估价；评税单
Yhp]x assessment number 评税编号；估价编号
H_? o-L?+ assessment of additional tax 补加税评税
>q7BVF6V | assessment of performance 业绩评估；实绩评价
*6 U&Qy-M Assessor 评税主任
A6oq.I0 asset price bubbles 资产价格泡沫
0R0{t=VJZ asset-backed securities 具资产保证的证券
p N\Vr8tJ assets accretion 资产增值
MV=9!{` assets and liabilities 资产与负债
I-agZag% assets betterment statement 资产递增表；资产改进表
rfw-^`&{ assets lending 实物放款；有抵押贷款
5b/ojr7 assets of the company passing on the death 死者去世时转移的公司资产
U=8@@ yE assets pledged as security for liabilities 用作负债抵押的资产
4'p=p#o assets portfolio 资产投资组合
na^sBq?\ assets price 资产价格
"g+z !4b# assets quality 资产质素
t\v+ogbk) assets realization 资产变现
P IXL6 assets refinancing arrangement 资产再集资安排
B cj/y4" assets securitization 资产证券化
1| 8<H~& assets situated outside Hong Kong 在香港以外地方的资产
-A-tuyIsh" assets stripping 削减资产；拆卖资产
!jqWwi assets value 资产值
[i]r-|_K assignee 承让人
$ OVXk'cc assignment 转让；转让书；转让契
#%@ MGrsK assignment of interest 权益转让
dGwszziuK assignment of letters patent and trade mark 专利证书及商标转让
0J~Qq]g assignment of property 物业转让；物业转让书
*V(Fn-6( assignment right 转让权
):EBgg4-N assignor 转让人
O3V.^_k; associate 有联系的人；有关连人士；相联者；合伙人；联系人
YDmWN# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
amQz^^ associate member 附属会员
=l<iI*J.
M associated body corporate 相联法人团体
~ 2 u\ associated company 相联公司；联属公司
Ri>?KrQ F% associated corporation 相联法团
+rWZ|&r% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@ tRMe6 4 公认会计师公会〔英国〕
>6Lm9&} Association of Futures Exchange Brokers 香港期货经纪协会
6aOp[-Le Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
dV 8iwI association of underwriters 承保人组织
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D> assumption of control 接管
HI&kP+,y assurance 担保；保险；转易；转易书
3kmeD" . assurance of interest 权益的转易
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.- at 19XX price 按一九ＸＸ年价格计算
(sw-~U% at a discount 按赔价计算；按贴水价格计算；打折扣
O_K_f+7 at a premium 按溢价计算；按升水价格计算
[RU
NuO
at call 通知付款；按通知
#f'DEo<b at constant market price 按固定市价计算
b~7drf at constant price 按固定价格计算
0_eQlatb at cost 按成本计算
-T/W:-M( at current market price 按当时市价计算；按现时市价计算
G% TL/Z40 at current price 按当时价格计算；按现时价格计算
!D.0 (J at factor cost 按要素成本计算；按生产要素成本计算
BQ05`nkF at money-of-the-day price 按付款当日价格计算
nv 5u%B^ at or better 按指定或较佳价位〔买卖指令〕
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w# at par 按面值计算；平价
C>|@& o1 at sight 见票即付
k 3@HI| at the close 按收市盘
g8pm 2o@S at the opening 按开市盘
UCqs}U 8 attestation 见证；见证条款
7el<5chZ at-the-money option 平价期权
L~ FTr attorney 受权人；受托代表人
BH : attornment 新拥有人承认书
I^Qx/uTKw attributable profit 可归属利润
J+<p+(^*v attributable share value 可归属股份价值
DOm-)zl{|x Auckland Stock Exchange 奥克兰证券交易所
wFlV=!>, auction 拍卖
P6?0r_Y auctioneer 拍卖商
xNdID j@ audit 审计；核数
T'rjh"C&| Audit Commission 审计署
9F_6}.O Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^GXEJU 7U 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〕
oP$kRfXS!< audit review 帐目审查
~mI LA->F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Mg uL$W&l audited account 审计帐目；经审计的帐目
8l xY]UT audited annual account 经审计的周年帐目
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sYf < audited balance sheet 经审计的资产负债表
B7 "Fp auditor 核数师；核数主任；审计师
lpEDPvD_Vm auditor's certificate 核数师证明书；审计师证明书
8&a_A:h auditor's report 核数师报告；审计师报告
Xm[Czd]% Aussie bond 澳元债券
`facFt[\ austerity budget 紧缩预算
aV|k }H{wt Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3&J&^O Australia All Ordinaries Index 澳洲所有普通股票指数
/e 5\ 9 Australian Dollar [AUD] 澳元
Q#rt<S1zW Australian Options Market 澳大利亚期权市场
{,V$* Australian Securities Commission 澳洲证券事务监察委员会
OJ[rj`wrW^ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+s n2Lw!^ Australian Stock Exchange 澳大利亚证券交易所
Oc-u=K,B Austrian Schilling [ATS] 奥地利先令
H'Iq~Ft1 authentication 认证；鉴证
0!IPcZjY7 authority to purchase 委托购买证；委购书
MuSaK % authorization 认可；核准；授权；授权书
b{HhS6<K? authorization by direction 指示授权
i ^S2%qz authorization by instruction 指令授权
BHiOQ0Fs authorization by warrant 令状授权
j#o3 authorization of unit trust 单位信托的认可
RO(iHR3cA authorized agent 指定代理人
X<K9L7/* authorized capital 法定资本
<[8@5 ?&& authorized clerk 出市员
V* Qe5j9 authorized dealer 认可交易商
3B"7VBK{ authorized financial institution 认可财务机构
"8_,tYAH authorized fund 认可基金
4@))OD^ x authorized fund house 获授权的基金公司；认可基金公司
:tlE`BIp authorized institution 认可机构
) BlJ|M authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=WjJN Q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
o#dcD?^ authorized insurer 获授权保险人；获认可承保人
NY 4C@@" authorized investment 特准投资项目
eRVY.E< authorized person 获授权人
y ;,y"W authorized representative 获授权代表
() <`t}FQ authorized share capital 法定股本
<4sj@C automated quotation system 自动报价系统
\AHY[WKx Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
QD}1?)} 自动交易系统〔香港期货交易所有限公司〕
-+ko}He
automatic adjustment mechanism 自动调整机制
A8mlw#`E8b automatic adjustment system 自动调整系统
bu&;-Ynb Automatic Clearing House 自动票据交换所
km}MqBQl automatic exchange rates accumulation system 自动化汇率累集系统
iW;}%$lVX Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Q- jf8A] automatic teller machine [ATM] 自动柜员机
(`F|nG=X autopay 自动转帐
P!9;} & available assets 可用资产
}!=gP.Zu^ available fiscal reserve 现存财政储备
{Evcc+E q available profit 可用利润
tw-fAMwU Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,y {0bq9*2 average 平均；平均数；海损
OH0S2?,{> average basic salary 平均基本薪金
A1=_nt )5 average consumer expenditure 平均消费开支；一般消费开支
Pu-p7:99;' average cost 平均成本
"I@v&(Am; average cost of land production 增辟土地平均成本
u7n[f@Eg,% average daily turnover 平均每日成交额
RrKfTiK H average daily wage rate 平均每日工资率
k)|'JD m average expenditure pattern 平均开支模式
\hrr PPD1z average growth rate 平均增长率
E*OG-r average net fixed assets 固定资产平均净值
z'_&| -m average of relatives 相对价格平均数
eQ$e*|}"m average price 平均价格
-}E)M}W average propensity to consume 平均消费倾向；一般消费倾向
wZ$ tJQO average propensity to save 平均储蓄倾向；一般储蓄倾向
Ut]2` 8- average rate 平均率
is9}ePC7Xu average revenue 平均收入；平均收益
(=`Z0)= average stock 平均库存；平均存货
W=UqX{-j) average yearly rent 平均年租
;*W=c avoidance of double taxation 避免双重课税
qQL.c+%L avoidance of tax 避税
