A:
rK*s/mX < A share Ａ股；甲类股份
e`Xy!@`_ abatement of tax 减税；减扣免税额
s,TKC67.%+ ABN AMRO Bank N.V. 荷兰银行
~U :{~z above-the-line expenditure 线上项目支出；经常预算支出
Q dKxuG above-the-line receipt 线上项目收入；经常预算收入
"C $z) ABSA Asia Limited 南非联合亚洲有限公司
P'#m1ntxQ absolute change 绝对数值变更
l z!F{mR absolute expenditure 实际开支
}DTpl?l absolute guideline figure 绝对准则数字
iTU 8WWY< absolute interest 绝对权益
t"`LJE._P absolute order of discharge 绝对破产解除令
UA[2R1}d absolute profit margin 绝对利润幅度
ND\&# absolute value 实值；绝对值
,ZcW+! absolutely vested interest 绝对既得权益
Q p7|p absorbed cost 已吸收成本；已分摊成本
v{ .-x\; absorption 吸收；分摊；合并
% t0Fx absorption rate 吸收率；摊配率；分摊率
w>T1 D ACB Finance Limited 亚洲商业财务有限公司
l=5(5\ acceptable form of reciprocity 合理的互惠条件
:Ia3yi# acceptable rate 适当利率；适当汇率
ZVpMR0! acceptance agreement 承兑协议
]G YO`, acceptance for honour 参加承兑
)2}{fFa % acceptor 承兑人；接受人；受票人
h0NM5 acceptor for honour 参加承兑人
"U34D1I )# accident insurance 意外保险
]Ff"o7gT Accident Insurance Association of Hong Kong 香港意外保险公会
BVxg=7%St accident insurance scheme 意外保险计划
1)u
3 accident year basis 意外年度基准
[7?K9r\# accommodation 通融；贷款
FG7}MUu accommodation bill 通融票据；空头票据
p5^,3 & accommodation party 汇票代发人
QthHQA account balance 帐户余额；帐户结余
#NVtZs!V/ account book 帐簿
4VPL
-":6 account collected in advance 预收款项
`pF|bZ?v account current book 往来帐簿
CU 2;m\Hc account of after-acquired property 事后取得的财产报告
rX6"w31 account of defaulter 拖欠帐目
EA%(+tJ^0 account payable 应付帐款
|@={:gRJ{x account payee only [A/C payee only] 只可转帐；存入收款人帐户
,v:m account receivable 应收帐款
7]Y Le+Ds account receivable report 应收帐款报表
Eom|*2vWIC account statement 结单；帐单；会计财务报表
V'~] b~R account title 帐户名称；会计科目
+ex@[grsGT accountant's report 会计师报告
e0"R7a Accountant's Report Rules 会计师报告规则
^AMcZ6!\ accounting and auditing procedure 会计与审计程序；会计与核数程序
QJp
_ >K Accounting Arrangements 《会计安排》
8Cz_LyL accounting basis 会计基础
+T=Z!2L accounting by Official Receiver 破产管理署署长呈交的帐目
8 s!0Z1Roc Accounting Circular 《会计通告》
E \#h cvP accounting class 会计类别
%(Sy XZ accounting date 记帐日期；会计结算日期
* 7.!"rb8A accounting for money 款项核算
T5NO}bz Accounting Officer 会计主任
}kI-UEn$EP accounting period 会计报告期；会计期
-_.)~ )P accounting policy 会计政策；会计方针
{b L6%._C accounting practice 会计惯例
!7@IWz(, " accounting principle 会计准则
cu(2BDfiL accounting record 会计记录
R6] /g accounting report 会计报告
~YOwg\w^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]K0<DO 9 Accounting Society of China 中国会计学会
=2pGbD;* accounting statement 会计报表
Qn(e[
C6\ accounting system 会计制度；会计系统
k_#ra7 zP accounting transaction 会计事项；帐务交易
KZzOs9 s accounting treatment 会计处理
ln)_Jf1r accounting year 会计年度
Ek(.
[" accretion 增值；添加
dON 4r2-yC accrual 应计项目；应累算数目
AU} e^1h accrual basis 应计制；权责发生制
*qYcb}
] accrual basis accounting 应计制会计；权责发生制会计
4.7OX&L'G accrue 应累算；应计
f:\jPkf' accrued benefit 应累算利益
Ra<mdteZT accrued charges 应计费用
XP
*pYN accrued cumulative preference share dividend 应累算的累积优先股股息
G`PSb<h\oc accrued expenses 应累算费用
6UR.,*f= accrued interest payable 应付利息；应计未付利息
AJ[g~ s't accrued interest receivable 应收利息；应计未收利息
G!T)V2y accrued right 累算权益
vC[)/w accruing profit 应累算的利润
Sx+.<]t2A accumulated fiscal reserve 累积财政储备
^RrufwUA accumulated profit 累积利润；滚存溢利
F.ryeOJ accumulated reserve 累积储备
23@e?A=C accumulation of surplus income 累积收益盈余
:X Er {X acquired assets 既得资产
R<lj$_72Q acquisition 收购；购置；取得
Dg%zN i2GS acquisition cost 购置成本
QgO@oV* S acquisition expenses 购置费用
E8J `7sa acquisition of 100% interest 收购全部股权
. ]0B=w* Z acquisition of control 取得控制权
;({&C34a acquisition of fixed assets 购置固定资产
,,S5 8\x acquisition of shell “买壳”
o Q I3Yz acquisition price 收购价
_C~e(/=z act of God 天灾
~{iBm"4 acting partner 执事合伙人
rcMV YSj0 active market 买卖活跃的市场；交投畅旺的市场；旺市
55MsF}p active partner 积极参与的合伙人
_ $PZID active trading 交投活跃
S9J<3
= actual circulation 实际流通
_JOrGVmD actual cost 实际成本
5_ -YF~ actual expenditure 实际开支；实际支出
5 t#+ UR actual income 实际入息；实际收入；实际收益
&G7JGar actual market 现货市场
"{105&c\ actual price 现货价；实际价格
SdBv?` u|g actual profit 实际利润
?Q[uIQ?dV actual quotation 实盘；实际价位；实际报价
>'w l)j $ actual year basis 按实际年度计算
DxR__ actuals 实货
)dgXS/ /Y actuarial investigation 精算调查
wO&`3Q3~$ actuarial principle 精算原则
$UavM| actuarial report 精算师报告
7S LJLn3d Actuarial Society of Hong Kong 香港精算学会
' Dv
`Gj actuarial valuation 精算师估值
x$d3 fsEE actuary 精算师
1%Xwk2l,8b ad referendum agreement 暂定协议；有待覆核的协定
]#P9.c_} ad valorem duty 从价税；按值征税
R nt&<| 8G ad valorem duty system 从价税制
=Ig'Aw$ x ad valorem fee 从价费
sufidi ad valorem tariff 从价关税
W z}RJC7p additional allowance 额外免税额
Pj>r(Cv additional amount for unexpired risk 未过期风险的额外款额
v]\io#
additional assessable profit 补加应评税利润
r/'9@oM additional assessment 补加评税
H|k! 5W^ additional commitment 额外承担
c e th )Xm additional commitment vote 额外承担拨款
=fG c?PQ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|E-/b6G additional dependent parent allowance 供养父母额外免税额
9YRoWb{y additional provision 额外拨款
L ?g|: additional stamp duty 附加印花税
U1bhd}MoR additional tax 补加税罚款；补加税款
DKgwi'R Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
[~9rp]< adjudged bankrupt 被裁定破产
y}*rRm.: adjudicated bankrupt 裁定破产人
@-nCK Yj adjudication fee 裁定费；评定印花税额手续费；评估契据费
X5 Uc emO adjudication of bankruptcy 裁定破产；宣告破产
N|K,{
p^li adjudication of insolvency 裁定无力偿还债务
RQ}(}|1+\ adjusted actual 经调整的实数；调整后的实数
t=syo-> adjusted current assets 经调整的流动资产；调整后的流动资产
i*B@#;;F adjusted figure 经调整的数字；调整后的数额
*t J+!1 adjusted liabilities 经调整的负债；调整后的负债
BTjfzfO" adjusted loss 经调整的亏损；调整后的亏损
L&M6s
f$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
rStfluPL adjusted profit 经调整的利润；调整后的利润
fH~InDT^ adjusted surplus 经调整的盈余额；调整后的盈余额
,g2|8>sJP adjusted value 经调整的价值；调整后的价值
]Aap4+s adjustment 调整；修订；理算〔保险〕
$~vy,^ adjustment centre 调剂中心
HS GM&!5mW adjustment lag 调整过程的时间差距；调整时差
*5Upb,* * adjustment mechanism 调整机制
zJJ
KLr; adjustment of loss 亏损调整
=<w6yeko adjustment process 调整过程；调整程序
Kk+IUs adjustment range 调整幅度
J.Mj76\_ administered exchange rate 受管制汇率
# TZf\0\! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Jv1igA21_h administration expenses 行政费用
Z&FC:4!! administration fee 手续费；行政费
N|hNh$J[ administration in bankruptcy 破产管理
YfL|FsCh administration order 遗产管理令
N<o3pX2i] administrator 管理人；遗产管理人
ofbNg _K> administrator of the estate 遗产管理人
a$ a+3}\ admission of debt 债项承认书
{o"X8 admission of proof 接纳债权证明
P\ \4 w)C advance 放贷款项；垫付款项；预支款项；预付款项
7NC"}JB& advance account 暂支帐目；预付款帐户
&os9K) advance compensation 预付补偿金
Q!K@ advance from shareholder 股东垫款
!Cxo4Twg advance pending reimbursement 预支以待日后付还
[^xLK advanced economy 先进经济体系
e^kccz2f advancement 预付；预付财产
JwWW w1 advances warrant 垫款令
9,|{N(N<! advancing 贷出
*KNj5>6= adverse balance 逆差
f!hQ "1[ adverse exchange 逆汇
K=Z~$)Og) advertisement addressed to shareholders 在报章刊登的致股东通告
jqq96hP, advice for collection 托收通知书
#(& ! ^X3 advice of drawing 提款通知书；汇票通知书
tdSy&]P advice of payment 付款通知
-=BQVJ_dK{ Advisory Committee [Securities and Futures Commission]
lx*"Pj9hho 谘询委员会〔证券及期货事务监察委员会〕
[tYly`F Advisory Committee on Diversification 经济多元化谘询委员会
ceBu i8a
| affidavit 誓章；遗产申报誓章
\Z9+U:n affidavit of no receipt 述明无收款的誓章
O{Bll;C affiliate 联号；联营公司；附属公司
1gk{|keh affiliated company 附属公司；联号；联营公司
KdU!wsKfG affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Q A?e2kd affordability 负担能力
^@?-YWt African Development Bank [AfDB] 非洲开发银行
T0B Fit6 after-acquired property 事后取得的财产
Eukj2 a after-hours dealing 市后交易
rT$J0"*= after-tax profit 税后盈利；税后利润；税后溢利
,E,oz {,i( agency agreement 代理协议
SK f9
yS# agency expenses 代理机构的开支
2)}ic2]pn agency fee 代理费
)]x/MC:9r Agency Law 《代理法》
1SIhW:C agent 代理人；承销人
>DX\^86x agent of company 公司代理人
E>|[@Z agent's fee 代理人费；经纪费
1L722I @ aggregate 总计；总数；总体数字
>7%Gd-;l aggregate amount 总款额；总额
o,l 3j|1 aggregate assets and liabilities 总体资产与负债
&?L
K>QV aggregate at constant price 按固定价格计算的总体数字
Wr+?ul*_ aggregate demand 总需求
gP=( 2EVE aggregate gross position 总持仓量
1F?`.~q aggregate limit 总限额
1haH2F^ q3 aggregate of salaries tax 合计薪俸税
Hq9yu*!u aggregate performance 总体表现；总体业绩
o&4 5y& aggregate supply 总体供应
Q/[|/uNw? aggregate surplus 总盈余
xb/L AlJ aggregate total 整体总额
|"V]$s$ c aggregate value 总值；合计价值
SF$'$6x} aggregated basis 合计基准
2<&lrsh aggregated net chargeable income 合计应课税入息实额
y9W6e " aggregation 合并计算；合计；总和
7_t\wmvYp aggregation of incomes of husband and wife 夫妇入息合并计算
L"|4
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!YD~o/t@| agio 差价；贴水
/H 3u^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
{m1 =#* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r&F (VF0
6 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
cp@(y$ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
gG"W~O)yv 《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》
E.*TJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:4 9ttJl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
r9!jIkILz agreement for a settlement 授产协议
GilaON*pK. agreement for assignment 转让协议
@C[]o.r agreement for sale 售卖协议；买卖协议
Gao8!OaQ agreement for sale and purchase 买卖协议
6ww4ZH?j agreement for the payment of interest 支付利息协议
#1-y[w/ agreement for the repayment of money 还款协议
1J$sIY,Ou agreement of reinsurance 再保险协议
-$Y@]uf^ Agricultural Bank of China 中国农业银行
TR2X' `:O air passenger departure tax 飞机乘客离境税
Y{c_5YYf Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/8V#6d_ airport tax 机场税
6= ukR=]v alcohol duty 酒精税
tK9_]663 alienation 让与；让渡；转让
29:1 crzx~ alimony 生活费；赡养费
osKM3}Sb All Ordinaries Index [AOI] 所有普通股指数
r>v_NKS]t all risks 全险；综合险
Qw aCaYoh All Sales Record for Stock Market 《股票市场成交报告》
t;wfp>El Allied Capital Resources Limited 新联财务有限公司
r{DR$ jD all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H.\gLIr allocation letter 拨款信件
V6)e Jy allocation of fund 分配款项；预留款项
~ I in| allocation of profit 利润分配；溢利分配
8Ar5^.k allocation warrant 拨款令
&,?bX]) allotment 分配；配股
+T}:GBwD7 allotment notice 股份配售通知；配股通知
EL _rh TWw allotment of shares 股份分配
qU!*QZ^y& allowable 可获宽免；免税的
T /iKz allowable business loss 可扣除的营业亏损
&Nf10%J'< allowable expenses 可扣税的支出
]"'$i4I{R allowance 免税额；津贴；备抵；准备金
~jK'n4 allowance for debts 债项的免税额
* Xh)22~T allowance for depreciation by wear and tear 耗损折旧免税额
KA )9&6 allowance for funeral expenses 殡殓费的免税额
:W'Yt9v) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|eD$eZ=m allowance for repairs and outgoings 修葺及支出方面的免税额
>Mml+4<5 allowance to debtor 给债务人的津贴
<DG=qP6O alteration of capital 资本更改
U1pL
`P1 alternate trustee 候补受托人
}?f%cRT$ amalgamation 合并
" 9=F/o9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#R_IF&7 ambit of charges 征税范围；收费范围
,xA`Fu9^ amended valuation 经修订的估值
R~40,$e{ American Commodities Exchange 美国商品交易所
J7q]|9Hus| American Express Bank Limited 美国运通银行
w7Do #Cv American Stock Exchange 美国证券交易所
HCP' V amortization 摊销
sjBP #_ lW amount due from banks 存放银行同业的款项
8v&4eU'S amount due from banks abroad 存放海外银行同业的款项
Fb#_(I[aj amount due from holding companies 控股公司欠款
_YVp$aKDR amount due from local banks 存放本港银行同业的款项
U
00}jH amount due to banks 银行同业的存款
y8T %g( amount due to banks abroad 海外银行同业的存款
CRy;>UI amount due to holding companies 控股公司存款
cx?XJ ) amount due to local banks 本港银行同业的存款
B% HG7 amount due to outport banks 外埠银行同业的存款
;>?NH6B, amount for note issue 发行纸币的款额
zZ3Ko3L%g_ amount of bond 担保契据的款额
aa!o::; amount of consideration 代价款额
V:?exJg9 amount of contribution 供款数额
LfD7 0r\ amount of indebtedness 负债款额
2BA'Zu` amount of principal of the loan 贷款本金额
L\L/+yNv:G amount of rates chargeable 应征差饷数额
qsnZ?hXP p amount of share capital 股本额
\( 9hg.E amount of sums assured 承保款额
DyiyH%S SD amount of variation 变动幅度
o"F=3b~:n amount of vote 拨款数额
AH$D./a amount payable 应付款额
_97A9wHj amount receivable 应收款额
vu^ '+ky Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Bob K>db analysis 分析
Y#3<w ancillary risk 附属风险
BM+v,hGY annual account 周年帐目；周年帐目报表；年度决算；年结
\W5fcxf annual accounting date 年结日期
BD6 oN] annual allowance 每年免税额；年积金；年度津贴；年津
u~Zx9>f annual balance 年度余额
HIUB: annual disposable income 每年可动用收入
)H &rr( annual estimates 周年预算
$[5S M>e] annual fee 年费
Bi7QY i/ annual general meeting 周年大会
C*A!`Q?1Y annual growth rate 年增率；每年增长率
FsI51@V72Q annual long-term supplement 长期个案每年补助金
msKWb311u annual pensionable emolument 可供计算退休金的年薪
.t\ #>Fe annual report 年报
:q_(=EA Annual Report on the Consumer Price Index 《消费物价指数年报》
egur} annual return 周年报表；周年申报表；每年报税表格
#*Q nO\. Annual Return Rules 《周年报表规则》
5>{S ^i~! annual review of consumer prices 每年消费物价回顾
G:'hT=8 annual roll-forward basis 逐年延展方式
6CoDn(+z annual salary 年薪
/"w%?Ea annual statement 年度报表；年度决算表
r+6=b" 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
S >AM? annuitant 年金受益人
E1 )7gio annuity 年金
b 4o`eR annuity contract 年金合约
ne N #Mo'A annuity on human life 人寿年金
QDO.&G2 antecedent debt 先前的债项
}=. :bwX5 ante-dated cheque 倒填日期支票
+6dq+8msF anticipated expenditure 预期开支
ifyWhS ++ anticipated net profit 预期纯利
_ }4l4 anticipated revenue 预期收入
@w?y;W!a> anti-inflation measure 反通货膨胀措施
0E[&:6#Y anti-inflationary stance 反通货膨胀立场
i8C O+Iv*{ apparent deficit 表面赤字
/G}TPXA apparent financial solvency 表面偿债能力
=1qM`M apparent partner 表面合伙人
:Fe}.* t application for personal assessment 个人入息课税申请书
$9LI v application of fund 资金应用
q]}fW)r application to release as liquidator and to destruct the books of accounts and documents
(-'Jf #&X^ 申请免除清盘人职务及毁灭帐簿与文件
:Kc9k(3&r appointed actuary 委任精算师
ozF173iI appointed auditor 委任核数师；委任审计师
{<f |h)r appointed trustee 委任的受托人
kkvG= appointer 委任人
oT=XCa5 apportioned pro rata 按比例分摊
, OGXH2!h apportionment 分配；分摊
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
rd#O ] apportionment formula 分摊方程式
'J A<q-Gn apportionment of estate duty 遗产税的分摊
M`1pze_A appraisal 估价；评估
YzasT:EZN appreciable growth 可观增长
yL ?dC"c appreciable impact 显着影响
X:3W9`s )* appreciable increase 可观增长
CFo>D\*J appreciation 增值；升值
@Kl' 0>U appreciation against other currencies 相对其他货币升值
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07"Z\ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
j>D[iHrH appreciation tax 增值税
_Vv XE572 appropriation 拨款；拨用；拨付
{:peArO appropriation account 拨款帐目
Zt3Y<3o Appropriation Bill 拨款法案
@nPXu2c?u7 appropriation-in-aid system 补助拨款办法
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: (&q approved assets 核准资产
NG )Xk[q4 approved basket stock 认可一篮子证券
g`NJ
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Hi V7 approved charitable donation 认可慈善捐款
Hutwg Pvy approved charitable institution 认可慈善机构
-FxE!K approved currency 核准货币；认可货币
[ pAW' : approved estimates 核准预算
|ORro
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xzI?'?duC approved overseas insurer 核准海外保险人
vv 7T/C approved overseas trust company 核准海外信托公司
dE ,NG)MH approved pooled investment fund 核准汇集投资基金
xRTr@ approved provident fund scheme 认可公积金计划
f&ZFG>)6 approved provision 核准拨款
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K= approved redeemable share 核准可赎回股份
aC2cyUuaN approved regional stock 认可地区性证券
0\/cTNN approved retirement scheme 认可退休金计划
ZvSWIQ6 approved subordinated loan 核准附属贷款
=~|: 9 3]k arbitrage 套戥；套汇；套利
,o?yS>L_r arbitrageur 套戥者；套汇者
EKr#i}(x< arbitrary amount 临时款项
krt8yAkG arrangement 措施；安排；协定
!}+rg2 arrears 欠款
ud ld[f. arrears of pay 欠付薪酬
XF S"~ { arrears of revenue 逾期未收税款；逾期未收的帐项
W) OoHpdw articles of association 组织章程；组织细则；组织章程细则
&a/F"?9jL Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$t1XoL ascertainment of profit 确定利润
+DpiX&^h "Asia Clear" “亚洲结算系统”
!+F6 Bf Asia Commercial Bank Ltd. 亚洲商业银行有限公司
KeIk9T13O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
OS.oknzZZ Asian Development Fund [ADF] 亚洲发展基金
8`$lsD Asian dollar bond 亚洲美元债券
)9PP3" I Asian dollar market 亚洲美元市场
) "]N f6 Asian dollar rate 亚洲美元利率
A/xo'G Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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>DI[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Z2.S: y. asked price 沽盘；喊价；索价；卖方报价
}}cS-p assessable income 应评税入息
)ld !(d= assessable loss 应评税亏损
a YC[15?' assessable profit 应评税利润
yn;sd+:z assessable value 应评税值
6q8b>LG| assessed profit 估定利润
s/" l ?d assessed value 经评估价值
X-mhz3Q&a assessment 评税；评定；估价；评税单
L{i,.aE/nO assessment number 评税编号；估价编号
>&`S$1 o assessment of additional tax 补加税评税
en1NFP assessment of performance 业绩评估；实绩评价
jQ 'r} ;; Assessor 评税主任
j) vf I> asset price bubbles 资产价格泡沫
G K>. R<[ asset-backed securities 具资产保证的证券
4uS C> assets accretion 资产增值
HK/T`p# assets and liabilities 资产与负债
J s'#= assets betterment statement 资产递增表；资产改进表
L6jD4ec8 assets lending 实物放款；有抵押贷款
$QbaPmHW assets of the company passing on the death 死者去世时转移的公司资产
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%m0p assets pledged as security for liabilities 用作负债抵押的资产
);~JyoDo assets portfolio 资产投资组合
)j^~=Sio. assets price 资产价格
LKx<hl$O assets quality 资产质素
V7pe|]%r assets realization 资产变现
A t?]FjL6S assets refinancing arrangement 资产再集资安排
:hA=(iz assets securitization 资产证券化
x KZLXQ'e- assets situated outside Hong Kong 在香港以外地方的资产
7"iUyZ( assets stripping 削减资产；拆卖资产
Q9!T@ assets value 资产值
T/b%,!N) assignee 承让人
Z^'i16 assignment 转让；转让书；转让契
SMMs XH assignment of interest 权益转让
;#goC N. assignment of letters patent and trade mark 专利证书及商标转让
f=f8) +5 assignment of property 物业转让；物业转让书
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Zb!| assignment right 转让权
j\o<r0I assignor 转让人
9 K.B associate 有联系的人；有关连人士；相联者；合伙人；联系人
1F*3 K3T { Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
zlw+=NX associate member 附属会员
Wvg+5Q associated body corporate 相联法人团体
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associated company 相联公司；联属公司
A5A4*. C associated corporation 相联法团
oXQzCjX_ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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j<v}m 公认会计师公会〔英国〕
zHEH?xZ6sD Association of Futures Exchange Brokers 香港期货经纪协会
L7}dvdtZ0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-{^I T` association of underwriters 承保人组织
#2XX [d% assumption of control 接管
VX;br1$X assurance 担保；保险；转易；转易书
fH#*r|~ assurance of interest 权益的转易
Hw(_l,Xf at 19XX price 按一九ＸＸ年价格计算
gHB*u!w7Z at a discount 按赔价计算；按贴水价格计算；打折扣
s\CZ os& at a premium 按溢价计算；按升水价格计算
vzr?#FG at call 通知付款；按通知
~g6`Cp` at constant market price 按固定市价计算
Q| gRBu at constant price 按固定价格计算
e?V7< 7$ at cost 按成本计算
uVQH,NA, at current market price 按当时市价计算；按现时市价计算
$CXMeY{tOo at current price 按当时价格计算；按现时价格计算
cg]\R1Gm at factor cost 按要素成本计算；按生产要素成本计算
S-4C >gM at money-of-the-day price 按付款当日价格计算
6ojEEM at or better 按指定或较佳价位〔买卖指令〕
'1jG?D at par 按面值计算；平价
8 BHtN at sight 见票即付
?3 #W 7sF at the close 按收市盘
|3a1hCxt at the opening 按开市盘
? bq S{KF attestation 见证；见证条款
4dB6cg at-the-money option 平价期权
~)ecQ attorney 受权人；受托代表人
/F(wb_! attornment 新拥有人承认书
)}G?^rDH( attributable profit 可归属利润
HkP')= sa attributable share value 可归属股份价值
n0nvp@?7bJ Auckland Stock Exchange 奥克兰证券交易所
o `]o(OP auction 拍卖
:c vZk|b% auctioneer 拍卖商
^"U-\cx audit 审计；核数
':mw(` Audit Commission 审计署
*b$8O Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
2i~ tzo 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〕
pZYcCc>6& audit review 帐目审查
&EELq"5K Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Nx%]dOa audited account 审计帐目；经审计的帐目
iEA$`LhO\A audited annual account 经审计的周年帐目
l[MP|m# audited balance sheet 经审计的资产负债表
3!&PI auditor 核数师；核数主任；审计师
pBd_Ba N auditor's certificate 核数师证明书；审计师证明书
c"pI+Q auditor's report 核数师报告；审计师报告
s!v vAD;\ Aussie bond 澳元债券
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*?Uq( austerity budget 紧缩预算
,C=Lu9 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/8)-j}gZa Australia All Ordinaries Index 澳洲所有普通股票指数
JTw< 4] Australian Dollar [AUD] 澳元
sQ)D.9\~ Australian Options Market 澳大利亚期权市场
aB=&X GV9 Australian Securities Commission 澳洲证券事务监察委员会
^AI5SjOUx Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L, (H(GeX Australian Stock Exchange 澳大利亚证券交易所
\),D W) Austrian Schilling [ATS] 奥地利先令
^ B>B A authentication 认证；鉴证
1\[En/6 authority to purchase 委托购买证；委购书
3@t&5UjwQ authorization 认可；核准；授权；授权书
D?)^{)49 authorization by direction 指示授权
n^a&@?( + authorization by instruction 指令授权
z'W8t|m}Pb authorization by warrant 令状授权
EJ%Kr$51K authorization of unit trust 单位信托的认可
cl`!A2F1G# authorized agent 指定代理人
(oftq!X2 authorized capital 法定资本
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:EkhF 6B/ authorized dealer 认可交易商
O/?Lk*r authorized financial institution 认可财务机构
[i9. #* authorized fund 认可基金
cC Ny W2' authorized fund house 获授权的基金公司；认可基金公司
rryC^V ma authorized institution 认可机构
/"f4 a F[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
< $V!y
dO authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-MCDX^ >P authorized insurer 获授权保险人；获认可承保人
.# Jusd authorized investment 特准投资项目
1-h"1UN2E authorized person 获授权人
eB] R<a60 authorized representative 获授权代表
wa)E.(x authorized share capital 法定股本
(]Pr [xB automated quotation system 自动报价系统
k|r+/gIV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
LGau! \ 自动交易系统〔香港期货交易所有限公司〕
;REl G>#$ automatic adjustment mechanism 自动调整机制
si!jB%^ automatic adjustment system 自动调整系统
b W/^2B Automatic Clearing House 自动票据交换所
fH> I/% automatic exchange rates accumulation system 自动化汇率累集系统
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s>y{ e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
% VSjMZ automatic teller machine [ATM] 自动柜员机
8+?| 4'\` autopay 自动转帐
JM& :dzyIP available assets 可用资产
S, * available fiscal reserve 现存财政储备
tn\PxT available profit 可用利润
Jn+k$'6 %# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
4D4Y.g_x average 平均；平均数；海损
Gy 3t average basic salary 平均基本薪金
(Cc !Iw'0M average consumer expenditure 平均消费开支；一般消费开支
G<M X94? average cost 平均成本
8M_p'AR\,y average cost of land production 增辟土地平均成本
JDI1l_Ga average daily turnover 平均每日成交额
Wifr%&t{J average daily wage rate 平均每日工资率
zG|#__=T average expenditure pattern 平均开支模式
`yvH0B - average growth rate 平均增长率
G'dN_6ho3 average net fixed assets 固定资产平均净值
x c& &UKd average of relatives 相对价格平均数
E[nJ'h<h average price 平均价格
:mI[fQ average propensity to consume 平均消费倾向；一般消费倾向
aOOkC&% average propensity to save 平均储蓄倾向；一般储蓄倾向
fPj *qi average rate 平均率
>X$I:M<L average revenue 平均收入；平均收益
d$;1%rRj8 average stock 平均库存；平均存货
gWK N C average yearly rent 平均年租
V lk a+$4! avoidance of double taxation 避免双重课税
$Rd]e C avoidance of tax 避税
