A:
z#Nl@NO& A share Ａ股；甲类股份
`-UJ /{ abatement of tax 减税；减扣免税额
hOk0 0az ABN AMRO Bank N.V. 荷兰银行
|$+5@+Zz above-the-line expenditure 线上项目支出；经常预算支出
!<n"6KA. above-the-line receipt 线上项目收入；经常预算收入
[L~@uAMw: ABSA Asia Limited 南非联合亚洲有限公司
,FQK;BU!lh absolute change 绝对数值变更
K_BPZ5 w absolute expenditure 实际开支
rrBAQY|. absolute guideline figure 绝对准则数字
oC |WB S absolute interest 绝对权益
2 eP ;[o absolute order of discharge 绝对破产解除令
xUWr}j4; absolute profit margin 绝对利润幅度
xN"Z1n7t absolute value 实值；绝对值
{ T]?o~W absolutely vested interest 绝对既得权益
b1`r!B, absorbed cost 已吸收成本；已分摊成本
[_6 &N. absorption 吸收；分摊；合并
q6q1\YB absorption rate 吸收率；摊配率；分摊率
fI|[Z +" ACB Finance Limited 亚洲商业财务有限公司
*nTU# U acceptable form of reciprocity 合理的互惠条件
d/,E2i{I7 acceptable rate 适当利率；适当汇率
y 'M#z_.z acceptance agreement 承兑协议
&tI#T)SSs acceptance for honour 参加承兑
_|{aC1Y!V acceptor 承兑人；接受人；受票人
!~iGu\y acceptor for honour 参加承兑人
Ff4*IOZ}( accident insurance 意外保险
;N=G=X|} Accident Insurance Association of Hong Kong 香港意外保险公会
D!LX?_cD1i accident insurance scheme 意外保险计划
[`_i o>*g accident year basis 意外年度基准
n(;:*<Rh accommodation 通融；贷款
0@=MOGQb accommodation bill 通融票据；空头票据
m
<k!^jp accommodation party 汇票代发人
F}
DUEDND* account balance 帐户余额；帐户结余
TH1B#Y#<J account book 帐簿
<:;^'x>! account collected in advance 预收款项
*OTS'W~t account current book 往来帐簿
]s1 YaNq account of after-acquired property 事后取得的财产报告
$1Nd_pD= account of defaulter 拖欠帐目
w!3>N"em account payable 应付帐款
4sF v?W account payee only [A/C payee only] 只可转帐；存入收款人帐户
{ 1lO account receivable 应收帐款
!.X.tc account receivable report 应收帐款报表
odu DA: account statement 结单；帐单；会计财务报表
e$/B_o7( account title 帐户名称；会计科目
Y: QD accountant's report 会计师报告
r.3KP iYK Accountant's Report Rules 会计师报告规则
HK=[U9 o? accounting and auditing procedure 会计与审计程序；会计与核数程序
w7kJg'X/6 Accounting Arrangements 《会计安排》
Oe]&( accounting basis 会计基础
MXh
"Y*} accounting by Official Receiver 破产管理署署长呈交的帐目
M: SO2Czz Accounting Circular 《会计通告》
%!j:fJ() accounting class 会计类别
^CT&0 accounting date 记帐日期；会计结算日期
H#d:kil Ny accounting for money 款项核算
&< x@1, Accounting Officer 会计主任
h 8 @ accounting period 会计报告期；会计期
'ktHPn
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rP=sG;d accounting practice 会计惯例
pd@; b5T accounting principle 会计准则
Es5p}uh.[Y accounting record 会计记录
!dcwq;Ea accounting report 会计报告
[IBQ vL Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e]>or i
8 Accounting Society of China 中国会计学会
5i So8*9} accounting statement 会计报表
R MYP" accounting system 会计制度；会计系统
3K0 tC= accounting transaction 会计事项；帐务交易
= bt]JRU accounting treatment 会计处理
_GtBP'iN accounting year 会计年度
}ynT2a#LU' accretion 增值；添加
ug&[ IL~lc accrual 应计项目；应累算数目
j5
wRGn 3 accrual basis 应计制；权责发生制
jFG0`n}I accrual basis accounting 应计制会计；权责发生制会计
F
phDF accrue 应累算；应计
] gb= accrued benefit 应累算利益
9l/E jF^ accrued charges 应计费用
"E=j|q accrued cumulative preference share dividend 应累算的累积优先股股息
g=)J ~1&p accrued expenses 应累算费用
k!XhFWb accrued interest payable 应付利息；应计未付利息
" dh:-x6 accrued interest receivable 应收利息；应计未收利息
Z0,~ V accrued right 累算权益
q" @ accruing profit 应累算的利润
tJI,r_ accumulated fiscal reserve 累积财政储备
x2VBm$> accumulated profit 累积利润；滚存溢利
WgR4Ix^L# accumulated reserve 累积储备
}o dV_WT accumulation of surplus income 累积收益盈余
ni CE\B~ acquired assets 既得资产
d}I (`%%) acquisition 收购；购置；取得
;DRTQn`m acquisition cost 购置成本
?[)S 7\rP acquisition expenses 购置费用
3NK ^AaTK acquisition of 100% interest 收购全部股权
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F}3At acquisition of control 取得控制权
|PV t}*0" acquisition of fixed assets 购置固定资产
Bo_ym36N acquisition of shell “买壳”
tB(4Eq
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0(>rG{u act of God 天灾
eo]#sf@\0 acting partner 执事合伙人
V2&^!#=s
active market 买卖活跃的市场；交投畅旺的市场；旺市
obClBO)@Y active partner 积极参与的合伙人
| ?m` xO active trading 交投活跃
%oykcf,# actual circulation 实际流通
wNCCH55Pt actual cost 实际成本
y &T &1o actual expenditure 实际开支；实际支出
h+UnZfm actual income 实际入息；实际收入；实际收益
5CYo7mJ 6+ actual market 现货市场
SqPtWEq@P actual price 现货价；实际价格
H6kf
K5, actual profit 实际利润
g;p)n actual quotation 实盘；实际价位；实际报价
=o dkz}bU actual year basis 按实际年度计算
H.
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PK6iY7Qp) actuarial investigation 精算调查
^y.UbI actuarial principle 精算原则
P~C rtTss actuarial report 精算师报告
~Vh =5J~ Actuarial Society of Hong Kong 香港精算学会
!R{R?? actuarial valuation 精算师估值
Xh3; actuary 精算师
"l~Ci7& !a ad referendum agreement 暂定协议；有待覆核的协定
Va<H U:< ad valorem duty 从价税；按值征税
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ad valorem duty system 从价税制
c- ]fKj7 ad valorem fee 从价费
Ws[D{d S/ ad valorem tariff 从价关税
cA`4:gp additional allowance 额外免税额
+=@ ^i' additional amount for unexpired risk 未过期风险的额外款额
.jg0a additional assessable profit 补加应评税利润
?H|T& 6 6 additional assessment 补加评税
1 TJ0D_, additional commitment 额外承担
mO rWJ~= additional commitment vote 额外承担拨款
<>&=n+ i additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
f ZryG additional dependent parent allowance 供养父母额外免税额
fjz) Gp additional provision 额外拨款
S \C*iGeqJ additional stamp duty 附加印花税
%uDG75KP{ additional tax 补加税罚款；补加税款
nS.G~c| Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
TR v Z adjudged bankrupt 被裁定破产
OK ue" p adjudicated bankrupt 裁定破产人
}7/e8 O2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
7qIB7 _K5
adjudication of bankruptcy 裁定破产；宣告破产
}6m?d!m adjudication of insolvency 裁定无力偿还债务
t%0?N<9YkU adjusted actual 经调整的实数；调整后的实数
.J.vC1 4gi adjusted current assets 经调整的流动资产；调整后的流动资产
n]? WCG}cd adjusted figure 经调整的数字；调整后的数额
Utl
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kyUl{Zj adjusted loss 经调整的亏损；调整后的亏损
[I+9dSM1t 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
$~u.Wq adjusted profit 经调整的利润；调整后的利润
j'rS&BI G adjusted surplus 经调整的盈余额；调整后的盈余额
I."p adjusted value 经调整的价值；调整后的价值
I44s(G1j l adjustment 调整；修订；理算〔保险〕
QJ X/7RA adjustment centre 调剂中心
PXYE;*d( adjustment lag 调整过程的时间差距；调整时差
7XAvd- adjustment mechanism 调整机制
kA?_%fi1 adjustment of loss 亏损调整
C3 ;[e0.1b adjustment process 调整过程；调整程序
pA4 ,@O adjustment range 调整幅度
v548ysE) administered exchange rate 受管制汇率
a -0cN 9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<e"J4gZf& administration expenses 行政费用
?-~I<f ]_ administration fee 手续费；行政费
!vqC+o>@ administration in bankruptcy 破产管理
|ng%PQq) administration order 遗产管理令
.XH8YT42 administrator 管理人；遗产管理人
nB@UKX administrator of the estate 遗产管理人
7>.OVh< admission of debt 债项承认书
p 8> %Mflf admission of proof 接纳债权证明
TUTe9;) advance 放贷款项；垫付款项；预支款项；预付款项
{U @3yB advance account 暂支帐目；预付款帐户
"dCzWFet advance compensation 预付补偿金
Uene=Q6> advance from shareholder 股东垫款
i5 7(
$1. advance pending reimbursement 预支以待日后付还
7sV /_3H+ advanced economy 先进经济体系
/^<en(0=P advancement 预付；预付财产
Y`li> .\ advances warrant 垫款令
-Zy)5NB-tZ advancing 贷出
J eQ [qQ adverse balance 逆差
9D_wG\g adverse exchange 逆汇
$G";2 ( -k advertisement addressed to shareholders 在报章刊登的致股东通告
:t$A8+A+0 advice for collection 托收通知书
*o4%ul\3Y| advice of drawing 提款通知书；汇票通知书
VTw/_Hf2p advice of payment 付款通知
PdE>@0X?M Advisory Committee [Securities and Futures Commission]
PZOORjF8A 谘询委员会〔证券及期货事务监察委员会〕
;93KG4a Advisory Committee on Diversification 经济多元化谘询委员会
VXC4% affidavit 誓章；遗产申报誓章
KTmagl gp affidavit of no receipt 述明无收款的誓章
j$P I,` affiliate 联号；联营公司；附属公司
5 si}i'in affiliated company 附属公司；联号；联营公司
(V9h2g&8L affirmation [estate duty] 非宗教式宣誓〔遗产税〕
gGbI3^ r# affordability 负担能力
h}6_ybm Z African Development Bank [AfDB] 非洲开发银行
@PXXt # after-acquired property 事后取得的财产
kK?zVH-! after-hours dealing 市后交易
P;GprJ`l after-tax profit 税后盈利；税后利润；税后溢利
6VR[)T% agency agreement 代理协议
'lQYJ0 agency expenses 代理机构的开支
L8P 36]> agency fee 代理费
l9Pu&M?5 Agency Law 《代理法》
>d%VDjk . agent 代理人；承销人
FAtWsk*pgY agent of company 公司代理人
P(_(w
9 agent's fee 代理人费；经纪费
pt})JMm aggregate 总计；总数；总体数字
_S5gcPcF" aggregate amount 总款额；总额
Bz:0L1@,4a aggregate assets and liabilities 总体资产与负债
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E6YFy aggregate at constant price 按固定价格计算的总体数字
DQ_ 2fX~) aggregate demand 总需求
!%62Phai aggregate gross position 总持仓量
BE4\U_]a3 aggregate limit 总限额
3^ ~Zj95M aggregate of salaries tax 合计薪俸税
I9/KM4& aggregate performance 总体表现；总体业绩
fI}c 71b` aggregate supply 总体供应
f \'G`4e aggregate surplus 总盈余
~XQ$aRl& aggregate total 整体总额
;Jo*|pju aggregate value 总值；合计价值
*`.LA@bHU aggregated basis 合计基准
T{Hf P aggregated net chargeable income 合计应课税入息实额
jkCHi @ aggregation 合并计算；合计；总和
ua:9`+Dff aggregation of incomes of husband and wife 夫妇入息合并计算
&#,v_B)a_E aggregation of property 财产的总和
L9J;8+ge agio 差价；贴水
4k*qVOBa6R 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》
j4vB`Gr] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
UzJ!Y / 5 《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》
s((b"{fFb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
T>5wQYh$' 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
ZI y(<0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
`D"1
gD}{A 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/J.0s0 @ agreement for a settlement 授产协议
*vD/(&pQ1: agreement for assignment 转让协议
pLo;#e8'f agreement for sale 售卖协议；买卖协议
0STk)> 3$- agreement for sale and purchase 买卖协议
1O4D+0 @ agreement for the payment of interest 支付利息协议
ZmP1 C`> agreement for the repayment of money 还款协议
x{j+ }'9 agreement of reinsurance 再保险协议
b<\G I 7 Agricultural Bank of China 中国农业银行
,i;9[4 QMX air passenger departure tax 飞机乘客离境税
Ks51:M Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
K"I{\/x@ airport tax 机场税
0@w&J9yG alcohol duty 酒精税
8nf4Jk8r alienation 让与；让渡；转让
u{pTva alimony 生活费；赡养费
i
_8zjj7 All Ordinaries Index [AOI] 所有普通股指数
E s :5yX ! all risks 全险；综合险
a YR\ <02 All Sales Record for Stock Market 《股票市场成交报告》
63SVIc~wT Allied Capital Resources Limited 新联财务有限公司
b sMC#xT all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+O,V6XRr allocation letter 拨款信件
TftOYY.hQ allocation of fund 分配款项；预留款项
g\qX7nIH? allocation of profit 利润分配；溢利分配
R'r|E_ allocation warrant 拨款令
[ns&Y0Y`t allotment 分配；配股
{#0T l allotment notice 股份配售通知；配股通知
vg5E/+4gp% allotment of shares 股份分配
C\J@fpH(t` allowable 可获宽免；免税的
. ^B WR allowable business loss 可扣除的营业亏损
EJv! tyJ\[ allowable expenses 可扣税的支出
Fr<Pe&d n allowance 免税额；津贴；备抵；准备金
"3v7 gtGG allowance for debts 债项的免税额
rx{#+ iw allowance for depreciation by wear and tear 耗损折旧免税额
<%he
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l(.7t' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
)!BB/'DRQ allowance for repairs and outgoings 修葺及支出方面的免税额
l;XUh9RF`A allowance to debtor 给债务人的津贴
?Z5$0-g'hU alteration of capital 资本更改
oUCS | alternate trustee 候补受托人
h=:*7>} amalgamation 合并
ER/\ +Z#Z ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
F= :F>6` ambit of charges 征税范围；收费范围
zj%cd; amended valuation 经修订的估值
O^y$8OKEi, American Commodities Exchange 美国商品交易所
twAw01". American Express Bank Limited 美国运通银行
kg zwlKK American Stock Exchange 美国证券交易所
kVy"+ ZebK amortization 摊销
-DA;KWYS amount due from banks 存放银行同业的款项
\%Pma8&d amount due from banks abroad 存放海外银行同业的款项
x/pC%25 amount due from holding companies 控股公司欠款
W=q?tD~V amount due from local banks 存放本港银行同业的款项
}o~Tw?z-| amount due to banks 银行同业的存款
~_ ( !}V amount due to banks abroad 海外银行同业的存款
0m
qS A amount due to holding companies 控股公司存款
h g(KNvl amount due to local banks 本港银行同业的存款
~4l6unCI amount due to outport banks 外埠银行同业的存款
>6n@ \n amount for note issue 发行纸币的款额
77)OW $G amount of bond 担保契据的款额
^w.k^U =B amount of consideration 代价款额
S^*(ALFPj amount of contribution 供款数额
&p a)Ee> amount of indebtedness 负债款额
O<gP)ZW~ amount of principal of the loan 贷款本金额
Vjv6\;tt8 amount of rates chargeable 应征差饷数额
'&rw=.cU amount of share capital 股本额
;""-[4C amount of sums assured 承保款额
h}Fu"zK amount of variation 变动幅度
5;r({ J amount of vote 拨款数额
rj q -ZrC% amount payable 应付款额
Q&\ZC?y4 amount receivable 应收款额
#sozXza\G Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qg/Y;tGSx analysis 分析
,Gf+U7'K ancillary risk 附属风险
r%O rH-T annual account 周年帐目；周年帐目报表；年度决算；年结
&e5^v annual accounting date 年结日期
EfMG(oI annual allowance 每年免税额；年积金；年度津贴；年津
aTmX!! annual balance 年度余额
C`=`Ce~|d annual disposable income 每年可动用收入
9 ayH:; annual estimates 周年预算
-Hl\j (D7 annual fee 年费
b@UF
PE5jy annual general meeting 周年大会
Ip 1QVND annual growth rate 年增率；每年增长率
&q kl*#] annual long-term supplement 长期个案每年补助金
*}50q9) / annual pensionable emolument 可供计算退休金的年薪
ulJ+:zwq$ annual report 年报
6PVl Z Annual Report on the Consumer Price Index 《消费物价指数年报》
JC1BUheeb annual return 周年报表；周年申报表；每年报税表格
kr &:; Annual Return Rules 《周年报表规则》
@5uyUSt] annual review of consumer prices 每年消费物价回顾
r)*_,Fo| annual roll-forward basis 逐年延展方式
lB YS>4~ annual salary 年薪
^+Y GSg7 annual statement 年度报表；年度决算表
(]GY.(F{ 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
IrVM|8vT3 annuitant 年金受益人
iyHp$~,q?t annuity 年金
'8iv?D5 M annuity contract 年金合约
#EwRb<'Em annuity on human life 人寿年金
o
F,R@f antecedent debt 先前的债项
8DmX4* ante-dated cheque 倒填日期支票
s` dkEaS anticipated expenditure 预期开支
Nc^b8&
2J anticipated net profit 预期纯利
FZL zu anticipated revenue 预期收入
}sm56}_ anti-inflation measure 反通货膨胀措施
S
a#d?:L anti-inflationary stance 反通货膨胀立场
4%Wn}@ apparent deficit 表面赤字
D(2kb apparent financial solvency 表面偿债能力
YV>VA<c apparent partner 表面合伙人
UBpM8 /U application for personal assessment 个人入息课税申请书
|Cxip&e> application of fund 资金应用
Ib<5u application to release as liquidator and to destruct the books of accounts and documents
%[31ZFYB 申请免除清盘人职务及毁灭帐簿与文件
KfN`ZZ< appointed actuary 委任精算师
7kew/8- appointed auditor 委任核数师；委任审计师
:D )&>{? appointed trustee 委任的受托人
pu
m9x)y1 appointer 委任人
%d~9at6-B apportioned pro rata 按比例分摊
jTxChR apportionment 分配；分摊
m0q`A5!) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
TPmZ/c^ apportionment formula 分摊方程式
ztt%l # apportionment of estate duty 遗产税的分摊
Ag hj) V appraisal 估价；评估
c&iK+qvh{ appreciable growth 可观增长
71,0v`Z< appreciable impact 显着影响
R2Fh^x appreciable increase 可观增长
L@x8hUG" appreciation 增值；升值
JCMEhI6d* appreciation against other currencies 相对其他货币升值
u{dN>} { appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1T k\n appreciation tax 增值税
]idD&5gd appropriation 拨款；拨用；拨付
g {f >j d appropriation account 拨款帐目
J7aK3 he Appropriation Bill 拨款法案
5 <>agK] appropriation-in-aid system 补助拨款办法
y{}, {~FA" approved assets 核准资产
u \& [@v approved basket stock 认可一篮子证券
3[g++B."pC approved budget 核准预算
2$/gg"g+ approved charitable donation 认可慈善捐款
%l$&_xV- approved charitable institution 认可慈善机构
\(v_", approved currency 核准货币；认可货币
R5~ vmT5W approved estimates 核准预算
nfPl#]ef* approved estimates of expenditure 核准开支预算
88L bO(q\d approved overseas insurer 核准海外保险人
,h(+\^
?, approved overseas trust company 核准海外信托公司
i{x0#6_Y approved pooled investment fund 核准汇集投资基金
hF%~iqd approved provident fund scheme 认可公积金计划
1RO gUJ; approved provision 核准拨款
;<ma K*f\S approved redeemable share 核准可赎回股份
("@V{< 7(t approved regional stock 认可地区性证券
@ %B!$\] approved retirement scheme 认可退休金计划
R~?; KJ approved subordinated loan 核准附属贷款
%<o$
J ~l~ arbitrage 套戥；套汇；套利
/xb F1@XtL arbitrageur 套戥者；套汇者
2dlV'U_g arbitrary amount 临时款项
wjGjVTtHs arrangement 措施；安排；协定
GP
k Cgb( arrears 欠款
0GR9C%"] arrears of pay 欠付薪酬
0Y`tj arrears of revenue 逾期未收税款；逾期未收的帐项
v pw&"?T articles of association 组织章程；组织细则；组织章程细则
3e<^-e)+xL Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
g.sV$.T2K ascertainment of profit 确定利润
=id $ "Asia Clear" “亚洲结算系统”
WHk/mAI-s Asia Commercial Bank Ltd. 亚洲商业银行有限公司
$Lbe 5d?\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8`?j*FV7kq Asian Development Fund [ADF] 亚洲发展基金
' /* rCB Asian dollar bond 亚洲美元债券
gd,%H @3 Asian dollar market 亚洲美元市场
a9_KQ=& CI Asian dollar rate 亚洲美元利率
e BRP%<=>D Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
,^Srd 20 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4E(5Ccb asked price 沽盘；喊价；索价；卖方报价
5WN Z7cO assessable income 应评税入息
MOeLphY assessable loss 应评税亏损
@ BW8`Ky1 assessable profit 应评税利润
g>-[-z$E3 assessable value 应评税值
c\ *OId1{; assessed profit 估定利润
# \["y%;W assessed value 经评估价值
T@WMT,J6j assessment 评税；评定；估价；评税单
.v&h> @'m assessment number 评税编号；估价编号
-Dm.z16 assessment of additional tax 补加税评税
!27]1%Aw assessment of performance 业绩评估；实绩评价
*/e5lRO\ Assessor 评税主任
25[/'7_ " asset price bubbles 资产价格泡沫
O o .Qz
asset-backed securities 具资产保证的证券
meD (ja assets accretion 资产增值
WYzaD} assets and liabilities 资产与负债
cb,sb^- assets betterment statement 资产递增表；资产改进表
v fDb9QP assets lending 实物放款；有抵押贷款
?C2;:ol assets of the company passing on the death 死者去世时转移的公司资产
EZfa0jJD assets pledged as security for liabilities 用作负债抵押的资产
/j@r~mt/pA assets portfolio 资产投资组合
eV%bJkt. assets price 资产价格
-B(K Q T,J assets quality 资产质素
j'x{j %U assets realization 资产变现
`\0a5UFR assets refinancing arrangement 资产再集资安排
,LO-! \L assets securitization 资产证券化
jdf@lb=5 l assets situated outside Hong Kong 在香港以外地方的资产
HwuPjc# assets stripping 削减资产；拆卖资产
e .^9&Fk"N assets value 资产值
3:#rFb assignee 承让人
B '/ >Ax& assignment 转让；转让书；转让契
" ?,6{\y, assignment of interest 权益转让
IW _D$pq assignment of letters patent and trade mark 专利证书及商标转让
(W!$6+GT assignment of property 物业转让；物业转让书
Ny LnE assignment right 转让权
!17Z\Ltqyj assignor 转让人
elB 8 associate 有联系的人；有关连人士；相联者；合伙人；联系人
mK4|=Q Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
& 2igX?60 associate member 附属会员
59]9-1" + associated body corporate 相联法人团体
n82Q.M- H associated company 相联公司；联属公司
b\S}?{m5 associated corporation 相联法团
L|w-s4L Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Th^ #H 公认会计师公会〔英国〕
3Q)>gh* Association of Futures Exchange Brokers 香港期货经纪协会
sdD[`# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j@ !}r|-T association of underwriters 承保人组织
s+- aHn assumption of control 接管
w\*/(E<:
assurance 担保；保险；转易；转易书
>cL2PN_y assurance of interest 权益的转易
Am
$L at 19XX price 按一九ＸＸ年价格计算
3wl>a#f at a discount 按赔价计算；按贴水价格计算；打折扣
NM.B=<Aw* at a premium 按溢价计算；按升水价格计算
I |z#Ao c at call 通知付款；按通知
k;7.qhe: at constant market price 按固定市价计算
#+k[[; 0 at constant price 按固定价格计算
q04Dj-2< at cost 按成本计算
qTF>!o #\: at current market price 按当时市价计算；按现时市价计算
^ ni_%`Ag at current price 按当时价格计算；按现时价格计算
,+.#
eg at factor cost 按要素成本计算；按生产要素成本计算
MNC!3d(D\R at money-of-the-day price 按付款当日价格计算
1+($"$ZC&B at or better 按指定或较佳价位〔买卖指令〕
cO&9(.d at par 按面值计算；平价
BH a>2N at sight 见票即付
~#\#!H7 at the close 按收市盘
>oDP(]YGg at the opening 按开市盘
KL]!E ~i attestation 见证；见证条款
f*Js= hvO at-the-money option 平价期权
^j}sS!p attorney 受权人；受托代表人
Iq \oB attornment 新拥有人承认书
uD5yw #` attributable profit 可归属利润
G9Tix\SpF attributable share value 可归属股份价值
&y\2:IyA Auckland Stock Exchange 奥克兰证券交易所
i]p G}S J auction 拍卖
%WR"85 auctioneer 拍卖商
MGDv4cFE. audit 审计；核数
qCN7i&k, Audit Commission 审计署
P^W47
SO Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
V.:A'!$# 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〕
5AU 3s audit review 帐目审查
c@M@t0WT[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
><c5Humr audited account 审计帐目；经审计的帐目
vI}S6-"< audited annual account 经审计的周年帐目
?GU!ke p audited balance sheet 经审计的资产负债表
yVzg<%CR^ auditor 核数师；核数主任；审计师
tC-KW~& auditor's certificate 核数师证明书；审计师证明书
s;$TX30 4 auditor's report 核数师报告；审计师报告
pUG fm Aussie bond 澳元债券
Z]\^.x9S austerity budget 紧缩预算
=A 6O}0z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L-{r*ccIW Australia All Ordinaries Index 澳洲所有普通股票指数
'fFdqsXr Australian Dollar [AUD] 澳元
1:UC\ WW Australian Options Market 澳大利亚期权市场
RGI6W{\ Australian Securities Commission 澳洲证券事务监察委员会
:Xh`.*{EX Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|9Ks13?Ck Australian Stock Exchange 澳大利亚证券交易所
5 >Yd\(`K Austrian Schilling [ATS] 奥地利先令
w{EU 9C authentication 认证；鉴证
?Zp!AV authority to purchase 委托购买证；委购书
u ?Mu*r? authorization 认可；核准；授权；授权书
n3j h\ authorization by direction 指示授权
N2s%p6RMPD authorization by instruction 指令授权
X>8?p'* authorization by warrant 令状授权
s/H"Ab authorization of unit trust 单位信托的认可
)0MshgM authorized agent 指定代理人
l{m~d !w`a authorized capital 法定资本
l0xFt
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+J8/,d authorized dealer 认可交易商
WTs[Sud/ authorized financial institution 认可财务机构
4 xzJql authorized fund 认可基金
lILtxVBO2o authorized fund house 获授权的基金公司；认可基金公司
y@\Q@
9 authorized institution 认可机构
utJVuJw:t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~7WXjVZ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
rGGepd authorized insurer 获授权保险人；获认可承保人
QF/u^|f authorized investment 特准投资项目
7qK0!fk5 authorized person 获授权人
EFt`<qwj authorized representative 获授权代表
13_ ~)V authorized share capital 法定股本
T&"dBoUq>G automated quotation system 自动报价系统
h2 1(K} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
TM}'XZ& 自动交易系统〔香港期货交易所有限公司〕
#_\M D, ( automatic adjustment mechanism 自动调整机制
l~!fQ$~ automatic adjustment system 自动调整系统
~.9o{?pbG Automatic Clearing House 自动票据交换所
zQ %z "tQ automatic exchange rates accumulation system 自动化汇率累集系统
>fA@tUQB Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
05VOUa*pb automatic teller machine [ATM] 自动柜员机
PeUd autopay 自动转帐
4S0++Hp4 available assets 可用资产
/,N!g_"Z available fiscal reserve 现存财政储备
<*Kh=v available profit 可用利润
ka)LK@p6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
j[J@ tM# average 平均；平均数；海损
K M \+ average basic salary 平均基本薪金
$<
K)fbG average consumer expenditure 平均消费开支；一般消费开支
rjAkpAT average cost 平均成本
Xm=^\K3 average cost of land production 增辟土地平均成本
LLn{2,jfQ average daily turnover 平均每日成交额
#+Yp^6zg average daily wage rate 平均每日工资率
h?3, B0G average expenditure pattern 平均开支模式
H"q`k5R average growth rate 平均增长率
bqQO E 4; average net fixed assets 固定资产平均净值
Jt>[]g $ average of relatives 相对价格平均数
7?! Z+r average price 平均价格
Cs[7% j average propensity to consume 平均消费倾向；一般消费倾向
$,e?X}4 average propensity to save 平均储蓄倾向；一般储蓄倾向
=Kt9,d08x average rate 平均率
k#E z average revenue 平均收入；平均收益
<[y $D=n average stock 平均库存；平均存货
_{c|o{2sj average yearly rent 平均年租
:ONuWNY
N avoidance of double taxation 避免双重课税
NB
W%.z avoidance of tax 避税
