A:
^ItAW$T]F A share Ａ股；甲类股份
JqEb;NiP)5 abatement of tax 减税；减扣免税额
:8]6#c6`74 ABN AMRO Bank N.V. 荷兰银行
!. eAOuq above-the-line expenditure 线上项目支出；经常预算支出
sam[ s4@eQ above-the-line receipt 线上项目收入；经常预算收入
u){S$</ ABSA Asia Limited 南非联合亚洲有限公司
OG}KqG!n absolute change 绝对数值变更
kf K[u/<i absolute expenditure 实际开支
{AgBwBCE absolute guideline figure 绝对准则数字
iT$d;5_pU absolute interest 绝对权益
rKI RNc#d absolute order of discharge 绝对破产解除令
\(bj(any absolute profit margin 绝对利润幅度
9b%j.Q-W absolute value 实值；绝对值
acae=c|X absolutely vested interest 绝对既得权益
t=
*Jg/$ absorbed cost 已吸收成本；已分摊成本
A^L?_\e6 absorption 吸收；分摊；合并
6sy,A~e absorption rate 吸收率；摊配率；分摊率
+f]u5p[ ACB Finance Limited 亚洲商业财务有限公司
qK-qcPLsl acceptable form of reciprocity 合理的互惠条件
L!vWRwZwC acceptable rate 适当利率；适当汇率
K0 QH?F acceptance agreement 承兑协议
+.K*n& acceptance for honour 参加承兑
%I}'Vb{C acceptor 承兑人；接受人；受票人
CjV7q y acceptor for honour 参加承兑人
D!me%; accident insurance 意外保险
D 2$ ^ " Accident Insurance Association of Hong Kong 香港意外保险公会
K1-+A2snhV accident insurance scheme 意外保险计划
#G~wE*VR$ accident year basis 意外年度基准
3P`WPph accommodation 通融；贷款
9 t A E#A accommodation bill 通融票据；空头票据
B!iFmkCy accommodation party 汇票代发人
FE}s#n_Pd account balance 帐户余额；帐户结余
kwc*is account book 帐簿
23k)X"5 account collected in advance 预收款项
]_\AHnJ account current book 往来帐簿
pU@YiwP"]x account of after-acquired property 事后取得的财产报告
L6x B`E9 account of defaulter 拖欠帐目
q#m!/wod account payable 应付帐款
l.uN$B account payee only [A/C payee only] 只可转帐；存入收款人帐户
8=pv/o account receivable 应收帐款
ph+M3 q(z account receivable report 应收帐款报表
r;'i<t{P account statement 结单；帐单；会计财务报表
Q!`)e @r account title 帐户名称；会计科目
n fa_8 accountant's report 会计师报告
W7$s5G, Accountant's Report Rules 会计师报告规则
'9"%@AFxZ accounting and auditing procedure 会计与审计程序；会计与核数程序
?0uOR *y' Accounting Arrangements 《会计安排》
U Q)!|@& accounting basis 会计基础
},v&r kwR accounting by Official Receiver 破产管理署署长呈交的帐目
hAlPl<BO#V Accounting Circular 《会计通告》
%6N)G!P accounting class 会计类别
dK`(BA{`3 accounting date 记帐日期；会计结算日期
OgQntj:%lN accounting for money 款项核算
;}UzJe ,S Accounting Officer 会计主任
3hH>U%`- accounting period 会计报告期；会计期
t@6w$5:} accounting policy 会计政策；会计方针
ygMd$0:MN accounting practice 会计惯例
:Jm!=U%'Z accounting principle 会计准则
sbgJw accounting record 会计记录
<r_3ob RC accounting report 会计报告
?THa5%8f Accounting Services Branch [Treasury] 会计事务部〔库务署〕
gt~9"I Accounting Society of China 中国会计学会
0u>yT?jP accounting statement 会计报表
s:3 aRQ% accounting system 会计制度；会计系统
gU~
L@R_D accounting transaction 会计事项；帐务交易
/q T E accounting treatment 会计处理
d3og?{i<}& accounting year 会计年度
xna7kA accretion 增值；添加
uW )
\, accrual 应计项目；应累算数目
PBCb0[\ accrual basis 应计制；权责发生制
gAj0ukX5 accrual basis accounting 应计制会计；权责发生制会计
E1#H{ )G accrue 应累算；应计
33*^($bE& accrued benefit 应累算利益
7qpzk7X?pR accrued charges 应计费用
93 [rL+l.Y accrued cumulative preference share dividend 应累算的累积优先股股息
$|rCrak; accrued expenses 应累算费用
Ob7zu"zr accrued interest payable 应付利息；应计未付利息
S> .q 5 accrued interest receivable 应收利息；应计未收利息
?0 HR(N(z! accrued right 累算权益
UP}feN accruing profit 应累算的利润
n'q
aR<bY accumulated fiscal reserve 累积财政储备
R_t~UTfI; accumulated profit 累积利润；滚存溢利
;& RUE accumulated reserve 累积储备
;9}w|!/ accumulation of surplus income 累积收益盈余
G!n l'5|y acquired assets 既得资产
x6"/ z acquisition 收购；购置；取得
1aBD^^Y acquisition cost 购置成本
GVeL~Q acquisition expenses 购置费用
v hRu `Yb acquisition of 100% interest 收购全部股权
-)p@BtMS acquisition of control 取得控制权
zB;'_[8M acquisition of fixed assets 购置固定资产
AU3auBol
^ acquisition of shell “买壳”
Tnf&pu#5 acquisition price 收购价
MKV=m8G= act of God 天灾
2r
%>]y acting partner 执事合伙人
cR,'o'V/ active market 买卖活跃的市场；交投畅旺的市场；旺市
~o:rM/!Ba active partner 积极参与的合伙人
DxE(9j active trading 交投活跃
i:C.8hm AE actual circulation 实际流通
-PcS( actual cost 实际成本
c'"#q) actual expenditure 实际开支；实际支出
Xq+!eO T actual income 实际入息；实际收入；实际收益
VE L:JsY actual market 现货市场
FX{ ~" actual price 现货价；实际价格
s.|!Ti!] actual profit 实际利润
r3n=<l!Jr actual quotation 实盘；实际价位；实际报价
uCY (:;[< actual year basis 按实际年度计算
-0{T actuals 实货
7bctx_W&6 actuarial investigation 精算调查
!y.ei1diw actuarial principle 精算原则
Tm (Q@ actuarial report 精算师报告
3 %z Actuarial Society of Hong Kong 香港精算学会
?R dmKA actuarial valuation 精算师估值
"2*G$\ actuary 精算师
elN{7: ad referendum agreement 暂定协议；有待覆核的协定
1_N~1Ik ad valorem duty 从价税；按值征税
6"BtfQ") ad valorem duty system 从价税制
yTzY? ad valorem fee 从价费
Ask' ! ad valorem tariff 从价关税
|z.Gh1GCy additional allowance 额外免税额
H+S~ bzz additional amount for unexpired risk 未过期风险的额外款额
l[tY,Y:4qO additional assessable profit 补加应评税利润
Dm7Y#)%8 additional assessment 补加评税
\;nD)<)J additional commitment 额外承担
6H(fk1E additional commitment vote 额外承担拨款
G>
f^ 2 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
qFvg}}^y additional dependent parent allowance 供养父母额外免税额
3$GY,B additional provision 额外拨款
Yh}zt
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LEYWH% y additional tax 补加税罚款；补加税款
%1Vu=zCAW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
f$:7A0 adjudged bankrupt 被裁定破产
_<Hb(z adjudicated bankrupt 裁定破产人
Xjs21-t% adjudication fee 裁定费；评定印花税额手续费；评估契据费
+ AE&GU adjudication of bankruptcy 裁定破产；宣告破产
#Tr;JAzVjG adjudication of insolvency 裁定无力偿还债务
ygmv_YLjm
adjusted actual 经调整的实数；调整后的实数
#pS]k<o%1 adjusted current assets 经调整的流动资产；调整后的流动资产
cp E 25 adjusted figure 经调整的数字；调整后的数额
_fczE~O / adjusted liabilities 经调整的负债；调整后的负债
;cM8EU^. adjusted loss 经调整的亏损；调整后的亏损
i_j9/k 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
sN} s61 adjusted profit 经调整的利润；调整后的利润
<'PR;g^# adjusted surplus 经调整的盈余额；调整后的盈余额
v 7s ] adjusted value 经调整的价值；调整后的价值
h
Jfa_ adjustment 调整；修订；理算〔保险〕
\>*M Me adjustment centre 调剂中心
* (?U adjustment lag 调整过程的时间差距；调整时差
tIz<+T_ adjustment mechanism 调整机制
-X"5G
adjustment of loss 亏损调整
:BewH?Ku adjustment process 调整过程；调整程序
Az LbD2P l adjustment range 调整幅度
N?MJ#lC
F administered exchange rate 受管制汇率
tIn7(C Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}-REBrb- administration expenses 行政费用
r;&]?9)W0 administration fee 手续费；行政费
-mev%lV administration in bankruptcy 破产管理
Uq<a22t@ administration order 遗产管理令
Ze [g0" administrator 管理人；遗产管理人
Y9IJ administrator of the estate 遗产管理人
C m,*bgX admission of debt 债项承认书
@ <@R =aqE admission of proof 接纳债权证明
%8}WX@SB advance 放贷款项；垫付款项；预支款项；预付款项
=oL8d 6nI advance account 暂支帐目；预付款帐户
4A\BGD*5 advance compensation 预付补偿金
& +)+5z_d advance from shareholder 股东垫款
p9FA_(`^ advance pending reimbursement 预支以待日后付还
uE,i-g0$Id advanced economy 先进经济体系
[
4?cM\_u@ advancement 预付；预付财产
%Y)PH-z advances warrant 垫款令
5 {T9* advancing 贷出
EIq{C-( adverse balance 逆差
Ze$^ UR adverse exchange 逆汇
SQO>}#qm advertisement addressed to shareholders 在报章刊登的致股东通告
Bi9
N advice for collection 托收通知书
{
4_I7r advice of drawing 提款通知书；汇票通知书
d-6sC@PB advice of payment 付款通知
2ru*#Z#( Advisory Committee [Securities and Futures Commission]
f7EIDFX>pt 谘询委员会〔证券及期货事务监察委员会〕
&^CL] &/ Advisory Committee on Diversification 经济多元化谘询委员会
+z]:CF affidavit 誓章；遗产申报誓章
aJuj7y- affidavit of no receipt 述明无收款的誓章
<3SFP3^: affiliate 联号；联营公司；附属公司
EmtDrx4!(f affiliated company 附属公司；联号；联营公司
,\sR;=svK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
htUy2v#V affordability 负担能力
i# pjv'C African Development Bank [AfDB] 非洲开发银行
_1w.B8Lyz@ after-acquired property 事后取得的财产
p\\P50(- after-hours dealing 市后交易
OCbQB5k3 after-tax profit 税后盈利；税后利润；税后溢利
ugIm :bg& agency agreement 代理协议
mJ6t.%'d agency expenses 代理机构的开支
>\6jb&,%O agency fee 代理费
U<ku_(2"# Agency Law 《代理法》
p" hm.=, agent 代理人；承销人
@!L@UP0 agent of company 公司代理人
;X*K*q agent's fee 代理人费；经纪费
+Bt LyQ aggregate 总计；总数；总体数字
M(.uu`B aggregate amount 总款额；总额
.-C+0L1 j aggregate assets and liabilities 总体资产与负债
bGMeBj"R aggregate at constant price 按固定价格计算的总体数字
K]H"qG.K aggregate demand 总需求
z{D$~ ob aggregate gross position 总持仓量
VV0EgfJ aggregate limit 总限额
b.mjQ aggregate of salaries tax 合计薪俸税
*7xQp!w^ aggregate performance 总体表现；总体业绩
75hFyh;u aggregate supply 总体供应
jt'Y(u]2 aggregate surplus 总盈余
4AJu2Hp aggregate total 整体总额
*'s2
K aggregate value 总值；合计价值
Q ^1#xBd aggregated basis 合计基准
0M/\bE G(_ aggregated net chargeable income 合计应课税入息实额
1eE]4Z4Q aggregation 合并计算；合计；总和
26('V `N aggregation of incomes of husband and wife 夫妇入息合并计算
cdek ^/ aggregation of property 财产的总和
5H'b4C yi` agio 差价；贴水
Sq?6R}q% Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
+e\:C~2f28 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:uT
fhr 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
(zM+ 7tJH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0f=N3) 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
/_zF?5h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y>dg10= 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B Z\EqB agreement for a settlement 授产协议
|$.sB |_
N agreement for assignment 转让协议
ZaNyNxbp>z agreement for sale 售卖协议；买卖协议
5Re`D|8 agreement for sale and purchase 买卖协议
R
uFu,H- agreement for the payment of interest 支付利息协议
U47k5 s( J agreement for the repayment of money 还款协议
%T ,\xZ agreement of reinsurance 再保险协议
%`s9yRk9>E Agricultural Bank of China 中国农业银行
, h wf air passenger departure tax 飞机乘客离境税
psyH?&T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
0+2Matk>. airport tax 机场税
"u,~ yxYWl alcohol duty 酒精税
5EV8zf alienation 让与；让渡；转让
qs8K jG@ alimony 生活费；赡养费
3*2&Fw!B All Ordinaries Index [AOI] 所有普通股指数
{Gb)Et]< all risks 全险；综合险
g k_X u All Sales Record for Stock Market 《股票市场成交报告》
zM8/ s96h Allied Capital Resources Limited 新联财务有限公司
?^G$;X7 B all-items index [Consumer Price Index] 总指数〔消费物价指数〕
a`h$lUb- allocation letter 拨款信件
_!CvtUU0Vv allocation of fund 分配款项；预留款项
qed!C allocation of profit 利润分配；溢利分配
o{-USUGj7 allocation warrant 拨款令
x9&tlKKxf allotment 分配；配股
JI[rIL \Ey allotment notice 股份配售通知；配股通知
N?U&(@p allotment of shares 股份分配
`M pC<sit allowable 可获宽免；免税的
PE;0
jgsiI allowable business loss 可扣除的营业亏损
q I V`zZc allowable expenses 可扣税的支出
2)I'5 ?I allowance 免税额；津贴；备抵；准备金
z5o9\.y({ allowance for debts 债项的免税额
Fb<\(#t allowance for depreciation by wear and tear 耗损折旧免税额
/J9T=N allowance for funeral expenses 殡殓费的免税额
-JyODW#j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
vS*0CR\ allowance for repairs and outgoings 修葺及支出方面的免税额
! 4^L $ allowance to debtor 给债务人的津贴
5f`XFe$8 alteration of capital 资本更改
iqv\ag alternate trustee 候补受托人
woH3?zR amalgamation 合并
$O]E$S${ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
B|q 3;P ambit of charges 征税范围；收费范围
Fp|rMq amended valuation 经修订的估值
PEQvE ruZ} American Commodities Exchange 美国商品交易所
TeN1\rA, American Express Bank Limited 美国运通银行
_6ax{:/Q American Stock Exchange 美国证券交易所
YT 03>!B amortization 摊销
2S10j%EeI amount due from banks 存放银行同业的款项
koWb@V] amount due from banks abroad 存放海外银行同业的款项
+KwF
U amount due from holding companies 控股公司欠款
kq.R(z+ amount due from local banks 存放本港银行同业的款项
? Ge*~d amount due to banks 银行同业的存款
JpHs Q8< amount due to banks abroad 海外银行同业的存款
4z 3$ amount due to holding companies 控股公司存款
4[EO[x4C amount due to local banks 本港银行同业的存款
hr}R,BR| amount due to outport banks 外埠银行同业的存款
{^19.F amount for note issue 发行纸币的款额
nTtt$I@hW amount of bond 担保契据的款额
[;LPeO amount of consideration 代价款额
+fQ$~vr{' amount of contribution 供款数额
Zz*mf+ amount of indebtedness 负债款额
#&8pp8wd,} amount of principal of the loan 贷款本金额
Q@.9wEAJ amount of rates chargeable 应征差饷数额
FCB/FtI0 amount of share capital 股本额
tlxjs]{0E amount of sums assured 承保款额
X1z0'gvh amount of variation 变动幅度
Eq.zCD8A amount of vote 拨款数额
mS;Q8Crh amount payable 应付款额
1#_j6 Q2 amount receivable 应收款额
6o23#JgN Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ecl 7=-y analysis 分析
~S{\wL53 ancillary risk 附属风险
W oG annual account 周年帐目；周年帐目报表；年度决算；年结
exN#!& ;
annual accounting date 年结日期
`TR9GWU+B annual allowance 每年免税额；年积金；年度津贴；年津
MJR\ g3 annual balance 年度余额
;}9Ws6#XQs annual disposable income 每年可动用收入
f2e$BA annual estimates 周年预算
/%'7sx[p
annual fee 年费
l fhKZX annual general meeting 周年大会
GIl{wd
annual growth rate 年增率；每年增长率
en6AAr:U} annual long-term supplement 长期个案每年补助金
$[;eb, annual pensionable emolument 可供计算退休金的年薪
U5%]nT"[] annual report 年报
mNB ]e5 ;N Annual Report on the Consumer Price Index 《消费物价指数年报》
8$tpPOhzb annual return 周年报表；周年申报表；每年报税表格
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G&3V Annual Return Rules 《周年报表规则》
A/6nV n annual review of consumer prices 每年消费物价回顾
XzFqQ- H annual roll-forward basis 逐年延展方式
& I_!&m~ annual salary 年薪
nE$ V<Co} annual statement 年度报表；年度决算表
s"!}=k X 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
wm [d5A4 annuitant 年金受益人
AQGE(%X annuity 年金
yAkN2 annuity contract 年金合约
WZ-{K"56 annuity on human life 人寿年金
*njB
fH' antecedent debt 先前的债项
rxA)& ante-dated cheque 倒填日期支票
D\~$6#B>> anticipated expenditure 预期开支
f3|=T8"t anticipated net profit 预期纯利
62E(=l anticipated revenue 预期收入
wWswuhq< anti-inflation measure 反通货膨胀措施
Rzj! ~`&N anti-inflationary stance 反通货膨胀立场
".Z+bi 2l apparent deficit 表面赤字
u3!!_~6,z apparent financial solvency 表面偿债能力
*M5C*}dl apparent partner 表面合伙人
uT2 cHzqKB application for personal assessment 个人入息课税申请书
;8kfgp M_ application of fund 资金应用
~u1J R`y application to release as liquidator and to destruct the books of accounts and documents
E&v-(0 申请免除清盘人职务及毁灭帐簿与文件
#Jb$AA! z appointed actuary 委任精算师
pDN,(Ip appointed auditor 委任核数师；委任审计师
#>NZN1 appointed trustee 委任的受托人
1S@k=EKM appointer 委任人
(G'ddZAJV apportioned pro rata 按比例分摊
,urkd~ apportionment 分配；分摊
:Dm@3S$4< Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8)ol6Mi{ apportionment formula 分摊方程式
l8l i@K apportionment of estate duty 遗产税的分摊
j* ja) appraisal 估价；评估
DzOJ{dF appreciable growth 可观增长
:fUmMta appreciable impact 显着影响
?7s appreciable increase 可观增长
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appreciation 增值；升值
n-Wv Iy appreciation against other currencies 相对其他货币升值
+g30frg+Gl appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5lY9 appreciation tax 增值税
KwyXM9h6= appropriation 拨款；拨用；拨付
M,lu)~H appropriation account 拨款帐目
y5
+& P Appropriation Bill 拨款法案
2AE|N_v8W appropriation-in-aid system 补助拨款办法
{$.{VE+v5 approved assets 核准资产
| mX8fRh approved basket stock 认可一篮子证券
w| # 79,& approved budget 核准预算
S)h1e%f,
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;^]F~x} approved charitable institution 认可慈善机构
7%WI approved currency 核准货币；认可货币
Jl}7]cVq# approved estimates 核准预算
W5 }zJ)x approved estimates of expenditure 核准开支预算
IHfqW? approved overseas insurer 核准海外保险人
Ha\ hQ'99 approved overseas trust company 核准海外信托公司
O^ hV<+CX approved pooled investment fund 核准汇集投资基金
XoOe=V?I ) approved provident fund scheme 认可公积金计划
fW`F^G1R approved provision 核准拨款
!b_IH0]U approved redeemable share 核准可赎回股份
U)6 JJv approved regional stock 认可地区性证券
\:S8mDI^s approved retirement scheme 认可退休金计划
v4zA RE9# approved subordinated loan 核准附属贷款
mZ%\`H+ arbitrage 套戥；套汇；套利
B7C6Mau arbitrageur 套戥者；套汇者
=X):Zi arbitrary amount 临时款项
Nq8A vBwo4 arrangement 措施；安排；协定
v4G kf arrears 欠款
FeJ5^Gh. arrears of pay 欠付薪酬
sy?W\(x arrears of revenue 逾期未收税款；逾期未收的帐项
#t*c*o articles of association 组织章程；组织细则；组织章程细则
eX/$[SL[ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7;V5hul ascertainment of profit 确定利润
'AU!xG6OQ "Asia Clear" “亚洲结算系统”
*@Z'{V\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
SQ[}]Tm;n Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
hB4.tMgZ Asian Development Fund [ADF] 亚洲发展基金
g}7B0 yo Asian dollar bond 亚洲美元债券
TnrMR1Zx Asian dollar market 亚洲美元市场
u[u=:Y+ Asian dollar rate 亚洲美元利率
X,b } d#\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>=(e}~5y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
&+sN= J.x asked price 沽盘；喊价；索价；卖方报价
_nt% & f assessable income 应评税入息
~*q GH assessable loss 应评税亏损
Q] HRg4r assessable profit 应评税利润
RL%{VE assessable value 应评税值
, /pE*Yk assessed profit 估定利润
RDbA"e5x assessed value 经评估价值
4# T'Fy]. assessment 评税；评定；估价；评税单
,Dj ZDw assessment number 评税编号；估价编号
mTt 9 o9E assessment of additional tax 补加税评税
K{c^.&6D assessment of performance 业绩评估；实绩评价
:5( TOF Assessor 评税主任
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2? asset price bubbles 资产价格泡沫
xii Z 'U asset-backed securities 具资产保证的证券
DI\^ +P assets accretion 资产增值
P%.5xYn assets and liabilities 资产与负债
Kr<O7t0X assets betterment statement 资产递增表；资产改进表
6\bbP>ql assets lending 实物放款；有抵押贷款
Mo/xEB/O assets of the company passing on the death 死者去世时转移的公司资产
}5gQZ'ys' assets pledged as security for liabilities 用作负债抵押的资产
KN n E5f assets portfolio 资产投资组合
(-
uk[["3 assets price 资产价格
a 36<S0R assets quality 资产质素
9: Y\D.M assets realization 资产变现
5]{YERa' assets refinancing arrangement 资产再集资安排
C'Ymz`iQ assets securitization 资产证券化
` :2C9,Xu assets situated outside Hong Kong 在香港以外地方的资产
Vo\d&}Q assets stripping 削减资产；拆卖资产
Gp14; assets value 资产值
LRs{nN.N assignee 承让人
-vMP{, assignment 转让；转让书；转让契
'K`)q6 m assignment of interest 权益转让
#X)s=Y&5!T assignment of letters patent and trade mark 专利证书及商标转让
V3-LVg M% assignment of property 物业转让；物业转让书
$?GF]BT assignment right 转让权
zUh(b=, assignor 转让人
D -jew &B associate 有联系的人；有关连人士；相联者；合伙人；联系人
,UP6.C14 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
R'{V&H^Z associate member 附属会员
:+YFO.7 associated body corporate 相联法人团体
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0r2k\ associated company 相联公司；联属公司
'? d[ ip associated corporation 相联法团
sU8D;ML7 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
hZpFI?lqc\ 公认会计师公会〔英国〕
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Ke, Association of Futures Exchange Brokers 香港期货经纪协会
UkdQ#b1 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
N9i>81tY association of underwriters 承保人组织
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assumption of control 接管
i,~{{X S< assurance 担保；保险；转易；转易书
wC[J=:]tA5 assurance of interest 权益的转易
KT8Fn+ at 19XX price 按一九ＸＸ年价格计算
w<'mV^S at a discount 按赔价计算；按贴水价格计算；打折扣
y.>r>o"0 at a premium 按溢价计算；按升水价格计算
$FAl9 at call 通知付款；按通知
wk3yz6V2 at constant market price 按固定市价计算
6Us#4 v, at constant price 按固定价格计算
ThHK1{87X} at cost 按成本计算
~h1'_0t at current market price 按当时市价计算；按现时市价计算
T# 8O: at current price 按当时价格计算；按现时价格计算
Tx!mW-Lt at factor cost 按要素成本计算；按生产要素成本计算
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rc$G 0O at or better 按指定或较佳价位〔买卖指令〕
9@!`,C o at par 按面值计算；平价
O|8 p # at sight 见票即付
`=FfzL at the close 按收市盘
HK }C<gg at the opening 按开市盘
8&3G|m1-2 attestation 见证；见证条款
fFsA[@5tul at-the-money option 平价期权
FzNs >* attorney 受权人；受托代表人
-qs9a}iL attornment 新拥有人承认书
2r1., 1 attributable profit 可归属利润
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attributable share value 可归属股份价值
or0f%wAF Auckland Stock Exchange 奥克兰证券交易所
O)W1.]GMbf auction 拍卖
"*?^'(yA@ auctioneer 拍卖商
JD,/oL.KA audit 审计；核数
r=u>TA$ Audit Commission 审计署
Z5+q b Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:] :q =1;c 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〕
^'#vU j:" audit review 帐目审查
j134iVF% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
mI}1si=$ audited account 审计帐目；经审计的帐目
3^C audited annual account 经审计的周年帐目
,\ov$biL audited balance sheet 经审计的资产负债表
O9jqeF`L= auditor 核数师；核数主任；审计师
!}<Y^=" auditor's certificate 核数师证明书；审计师证明书
.]P@{T||Y auditor's report 核数师报告；审计师报告
#p Ld '; Aussie bond 澳元债券
;j S ~0R austerity budget 紧缩预算
*GD?d2.6j Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
tKu'Q;J Australia All Ordinaries Index 澳洲所有普通股票指数
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P b Australian Dollar [AUD] 澳元
n-0RA ~5z Australian Options Market 澳大利亚期权市场
6f(K'v Australian Securities Commission 澳洲证券事务监察委员会
oF8#gn_ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|cU TP!iy Australian Stock Exchange 澳大利亚证券交易所
~} PB&`%7 Austrian Schilling [ATS] 奥地利先令
p78X,44xg authentication 认证；鉴证
: OQx;>' authority to purchase 委托购买证；委购书
AQ7w5}g+V authorization 认可；核准；授权；授权书
j&(aoGl@ authorization by direction 指示授权
wak_^8x authorization by instruction 指令授权
/J9|.];%r authorization by warrant 令状授权
Z]jm.'@z@ authorization of unit trust 单位信托的认可
Db3# ; authorized agent 指定代理人
!hdOH3h = authorized capital 法定资本
$t}t'uJ authorized clerk 出市员
! ,WO]O v authorized dealer 认可交易商
u?,M`w0' authorized financial institution 认可财务机构
}V:ZGP#!' authorized fund 认可基金
js^+ {~ authorized fund house 获授权的基金公司；认可基金公司
_!2bZ:emG authorized institution 认可机构
*jE> (J ` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
i-Er|u; W authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
tX)l_ ?jVH authorized insurer 获授权保险人；获认可承保人
:rR)rj' authorized investment 特准投资项目
#k?uY g8 authorized person 获授权人
\2]M &n GT authorized representative 获授权代表
- >_rSjnM{ authorized share capital 法定股本
jjLx60|{ automated quotation system 自动报价系统
bYt [/K, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7\.{O$Q 自动交易系统〔香港期货交易所有限公司〕
j AXKp
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J; 8M. _ automatic adjustment system 自动调整系统
e,V @t% Automatic Clearing House 自动票据交换所
;xqN#mqq automatic exchange rates accumulation system 自动化汇率累集系统
N5K\h}'% Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z8 eB5!$ automatic teller machine [ATM] 自动柜员机
IPHZ~'M autopay 自动转帐
Qze.1h available assets 可用资产
Y- YlQ ^ available fiscal reserve 现存财政储备
VCf/EkC available profit 可用利润
Fw.df< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8=k IN-l_ average 平均；平均数；海损
#X 1 GL average basic salary 平均基本薪金
X?f\j" v average consumer expenditure 平均消费开支；一般消费开支
|[. /jg" average cost 平均成本
; ,9:1.L average cost of land production 增辟土地平均成本
XSOSy2: average daily turnover 平均每日成交额
, 9~=yC average daily wage rate 平均每日工资率
e2F{} N average expenditure pattern 平均开支模式
C!X"0]@FA average growth rate 平均增长率
a)lS)*Y average net fixed assets 固定资产平均净值
;+;%s D average of relatives 相对价格平均数
P z<
\q; average price 平均价格
@{V bu average propensity to consume 平均消费倾向；一般消费倾向
$@utlIXA' average propensity to save 平均储蓄倾向；一般储蓄倾向
6> Dm cG:. average rate 平均率
^]n:/kZ5"[ average revenue 平均收入；平均收益
aWS_z6[t#6 average stock 平均库存；平均存货
(baBi9< P= average yearly rent 平均年租
" rVf{ avoidance of double taxation 避免双重课税
T"_f 9? avoidance of tax 避税
