A:
( 5LCy?-6 A share Ａ股；甲类股份
PT>b%7Of abatement of tax 减税；减扣免税额
1RAkqw<E ABN AMRO Bank N.V. 荷兰银行
QqM[W/&R above-the-line expenditure 线上项目支出；经常预算支出
A
mZXUb above-the-line receipt 线上项目收入；经常预算收入
gT}H B. ABSA Asia Limited 南非联合亚洲有限公司
/ -M:6 absolute change 绝对数值变更
- %fQr5 absolute expenditure 实际开支
[6VB& absolute guideline figure 绝对准则数字
V]zZb-m= absolute interest 绝对权益
}Rh\JDiQ absolute order of discharge 绝对破产解除令
+wi=IrRr absolute profit margin 绝对利润幅度
#:6- O absolute value 实值；绝对值
Ip8ml0oG absolutely vested interest 绝对既得权益
(cj9xROx absorbed cost 已吸收成本；已分摊成本
~,lt^@a absorption 吸收；分摊；合并
n/9a fIN absorption rate 吸收率；摊配率；分摊率
*7Vb([x4; ACB Finance Limited 亚洲商业财务有限公司
t$BjJ -G acceptable form of reciprocity 合理的互惠条件
,dRaV</2 acceptable rate 适当利率；适当汇率
VMah3T! acceptance agreement 承兑协议
'z}
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( .-4Jn acceptor 承兑人；接受人；受票人
~[CFs'`(2 acceptor for honour 参加承兑人
3Gs\Q{O: accident insurance 意外保险
J[ }H^FR Accident Insurance Association of Hong Kong 香港意外保险公会
[ CQR accident insurance scheme 意外保险计划
xvl$,\iqE accident year basis 意外年度基准
%`]+sg[i accommodation 通融；贷款
FJvY`zqB accommodation bill 通融票据；空头票据
CX]1I|T5 accommodation party 汇票代发人
1Vpti4 OmU account balance 帐户余额；帐户结余
tpWGmj fo> account book 帐簿
t:1 0
account collected in advance 预收款项
0? {ADQz account current book 往来帐簿
eiK_JPF A- account of after-acquired property 事后取得的财产报告
3d }v?q78 account of defaulter 拖欠帐目
V 20h\(\\ account payable 应付帐款
bZxN]6_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
kj6:P$tH account receivable 应收帐款
R4p Pt account receivable report 应收帐款报表
kmC@\xTp account statement 结单；帐单；会计财务报表
REW[`MBQ account title 帐户名称；会计科目
i{^T;uAE accountant's report 会计师报告
+a5F:3$ Accountant's Report Rules 会计师报告规则
P&0eu accounting and auditing procedure 会计与审计程序；会计与核数程序
Y4k2=w:D Accounting Arrangements 《会计安排》
&g|[/~dIr accounting basis 会计基础
G)am ng/ accounting by Official Receiver 破产管理署署长呈交的帐目
J?O0ixU Accounting Circular 《会计通告》
U3_${ accounting class 会计类别
I?rB7 *: accounting date 记帐日期；会计结算日期
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-_! %m/ accounting for money 款项核算
v#,queGi Accounting Officer 会计主任
? i _ACKpw accounting period 会计报告期；会计期
GD4S/fn3 accounting policy 会计政策；会计方针
$INB_ /R E accounting practice 会计惯例
2+9VDf2 accounting principle 会计准则
wv9HiHz8gD accounting record 会计记录
GRcPzneiz accounting report 会计报告
#8Bh5L!SJ1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}zGx0Q Accounting Society of China 中国会计学会
i<Z % accounting statement 会计报表
@j\:K<sk accounting system 会计制度；会计系统
vhBW1/w&F accounting transaction 会计事项；帐务交易
RqA>" [L accounting treatment 会计处理
SA TX_ accounting year 会计年度
"<iH 8MzZ accretion 增值；添加
D7hTn@I accrual 应计项目；应累算数目
^L%_kL_7 accrual basis 应计制；权责发生制
P) vD?)Q accrual basis accounting 应计制会计；权责发生制会计
e IvZhi accrue 应累算；应计
|^Iox0A accrued benefit 应累算利益
:9hGL accrued charges 应计费用
^`cv6;) accrued cumulative preference share dividend 应累算的累积优先股股息
%0GwO%h}, accrued expenses 应累算费用
gWr7^u&q@| accrued interest payable 应付利息；应计未付利息
t 'eaR- accrued interest receivable 应收利息；应计未收利息
xSudDhRP accrued right 累算权益
Ro<779.Gn\ accruing profit 应累算的利润
%Y&48''" accumulated fiscal reserve 累积财政储备
S)U*1t7[
accumulated profit 累积利润；滚存溢利
- lo?16w accumulated reserve 累积储备
[QnN 1k accumulation of surplus income 累积收益盈余
>M#@vIo?<6 acquired assets 既得资产
':n`0+Eh acquisition 收购；购置；取得
m}l) ;P^ acquisition cost 购置成本
*'?ZG/ ( acquisition expenses 购置费用
&GLDoLk6[ acquisition of 100% interest 收购全部股权
]W3_]N 3 acquisition of control 取得控制权
~:Rbd9IB acquisition of fixed assets 购置固定资产
%6 [,a acquisition of shell “买壳”
T
6D+@i acquisition price 收购价
Z :{|
?4 act of God 天灾
"AagTFs(i acting partner 执事合伙人
RL}?.'! active market 买卖活跃的市场；交投畅旺的市场；旺市
pN^g. active partner 积极参与的合伙人
Ll
KO(Q{" active trading 交投活跃
KPToyCyR1 actual circulation 实际流通
^os_j39N9 actual cost 实际成本
t~L4wr{B actual expenditure 实际开支；实际支出
Gsh9D actual income 实际入息；实际收入；实际收益
<,:{Q75 actual market 现货市场
!
yJ0A m> actual price 现货价；实际价格
myj/93p}`b actual profit 实际利润
^=x /:0 actual quotation 实盘；实际价位；实际报价
Ovx
* actual year basis 按实际年度计算
8 -<F4^i_i actuals 实货
M+:5gMB' actuarial investigation 精算调查
$ 6n
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E7O3$B8 actuarial report 精算师报告
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? Actuarial Society of Hong Kong 香港精算学会
76D$Nm actuarial valuation 精算师估值
~Z5AIm R| actuary 精算师
f(y+1 ad referendum agreement 暂定协议；有待覆核的协定
DCp8rvUI ad valorem duty 从价税；按值征税
N5K(yY_T ad valorem duty system 从价税制
Milp"L?B% ad valorem fee 从价费
b"$?(Y ad valorem tariff 从价关税
_o9axBJs additional allowance 额外免税额
?jR# txR additional amount for unexpired risk 未过期风险的额外款额
`i.f m1I ] additional assessable profit 补加应评税利润
W_@ b . 1 additional assessment 补加评税
@A6iY additional commitment 额外承担
s= {>{,E additional commitment vote 额外承担拨款
KH,f'` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
w!"A$+~ additional dependent parent allowance 供养父母额外免税额
Y%/RGYKh additional provision 额外拨款
4
Y=0>FlY0 additional stamp duty 附加印花税
] !*K|?VL additional tax 补加税罚款；补加税款
qeM DC#N Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
,esEh5=Ir adjudged bankrupt 被裁定破产
!BVCuuM>w adjudicated bankrupt 裁定破产人
'TYO-'aC adjudication fee 裁定费；评定印花税额手续费；评估契据费
N&G'i.w/ adjudication of bankruptcy 裁定破产；宣告破产
D zD 5n adjudication of insolvency 裁定无力偿还债务
.iV=yb MT adjusted actual 经调整的实数；调整后的实数
-o~z b-E adjusted current assets 经调整的流动资产；调整后的流动资产
J3y _JoS adjusted figure 经调整的数字；调整后的数额
#)}BY"C% adjusted liabilities 经调整的负债；调整后的负债
C] Fw*t adjusted loss 经调整的亏损；调整后的亏损
V(Pw|u"
e 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
+7%?p"gEY\ adjusted profit 经调整的利润；调整后的利润
o<A-E Tx< adjusted surplus 经调整的盈余额；调整后的盈余额
_1?u AQ3, adjusted value 经调整的价值；调整后的价值
29grb P adjustment 调整；修订；理算〔保险〕
~U w<e~ adjustment centre 调剂中心
oQ,n?on adjustment lag 调整过程的时间差距；调整时差
KGOhoiR9:C adjustment mechanism 调整机制
}-:B`:K& adjustment of loss 亏损调整
[NE! adjustment process 调整过程；调整程序
>h%>s4W adjustment range 调整幅度
U~=?I)Ni administered exchange rate 受管制汇率
2W0nA t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
hbYstK;]Z administration expenses 行政费用
Mo@{ 1K/9 administration fee 手续费；行政费
hYyIC:PXR administration in bankruptcy 破产管理
KK 7}q<&i administration order 遗产管理令
=p@2[Uo administrator 管理人；遗产管理人
n`^jNXE administrator of the estate 遗产管理人
,JI] Eij^ admission of debt 债项承认书
#8XmOJ"W3k admission of proof 接纳债权证明
1$Dc E> advance 放贷款项；垫付款项；预支款项；预付款项
(P? |Bk [ advance account 暂支帐目；预付款帐户
\X\< +KU advance compensation 预付补偿金
a)W|gx6Y advance from shareholder 股东垫款
Y
2 2Ai advance pending reimbursement 预支以待日后付还
pF6u3] advanced economy 先进经济体系
*
4J!@w advancement 预付；预付财产
"tl{HM5u advances warrant 垫款令
J jZB!Lg= advancing 贷出
Otu?J_ d3 adverse balance 逆差
|};d:LwX adverse exchange 逆汇
# qVvh3#g advertisement addressed to shareholders 在报章刊登的致股东通告
w &YUb,{Y advice for collection 托收通知书
?J6Ek*E# advice of drawing 提款通知书；汇票通知书
#NyO' advice of payment 付款通知
]N}/L
lq Advisory Committee [Securities and Futures Commission]
P 4)Q5r 谘询委员会〔证券及期货事务监察委员会〕
gm5%X'XL Advisory Committee on Diversification 经济多元化谘询委员会
KRGj6g+ affidavit 誓章；遗产申报誓章
9.xb-m7 affidavit of no receipt 述明无收款的誓章
{
(.@bT@ affiliate 联号；联营公司；附属公司
;m]
n l_vg affiliated company 附属公司；联号；联营公司
W2h*t"5W affirmation [estate duty] 非宗教式宣誓〔遗产税〕
78]*Jx>L affordability 负担能力
a9&[Qv5-/ African Development Bank [AfDB] 非洲开发银行
7}qxW z after-acquired property 事后取得的财产
|}^u<S8X after-hours dealing 市后交易
W0x9^'=s\ after-tax profit 税后盈利；税后利润；税后溢利
v8 )wu=u agency agreement 代理协议
Ib{#dhV agency expenses 代理机构的开支
7>im2"zm agency fee 代理费
%_n %-Qn Agency Law 《代理法》
?`OF n F,K agent 代理人；承销人
(ID%U agent of company 公司代理人
w)J-e gc agent's fee 代理人费；经纪费
5.-:)= aggregate 总计；总数；总体数字
r=.@APZB aggregate amount 总款额；总额
G "+[@| aggregate assets and liabilities 总体资产与负债
kReZch} aggregate at constant price 按固定价格计算的总体数字
1d! s8um; aggregate demand 总需求
FLJ&ZU=s aggregate gross position 总持仓量
~c&sr5E aggregate limit 总限额
|5>A^a aggregate of salaries tax 合计薪俸税
A%EhR A y aggregate performance 总体表现；总体业绩
ms w'n aggregate supply 总体供应
R%LFFMVn aggregate surplus 总盈余
<9H3d7% aggregate total 整体总额
vD 2(M1Q aggregate value 总值；合计价值
1
39T*0C aggregated basis 合计基准
ga KZ 4# aggregated net chargeable income 合计应课税入息实额
k"7ZA>5jk aggregation 合并计算；合计；总和
CUTjRWQ aggregation of incomes of husband and wife 夫妇入息合并计算
M'|[:I.V aggregation of property 财产的总和
MZ0cZv$v!~ agio 差价；贴水
g#fn ( A 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》
4T52vM Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)M.g<[= ^ 《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》
q%bFR[p<* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(Of`VT3ZOA 《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》
$#%R _G] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p4 O[X\T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
nQ' N S agreement for a settlement 授产协议
x]Nx,tt agreement for assignment 转让协议
2OI 0B\ agreement for sale 售卖协议；买卖协议
0 -M i
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xc'uC bH agreement for the payment of interest 支付利息协议
VWd`06'BN' agreement for the repayment of money 还款协议
9T2_2 agreement of reinsurance 再保险协议
f@9XSZ<.71 Agricultural Bank of China 中国农业银行
_) LXD,LA air passenger departure tax 飞机乘客离境税
F~fN7<9R Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Ht43G_.j airport tax 机场税
}X])055S alcohol duty 酒精税
AEf[: ]i] alienation 让与；让渡；转让
l' Li!u alimony 生活费；赡养费
kDJq T All Ordinaries Index [AOI] 所有普通股指数
|61ns6i! all risks 全险；综合险
4TQmEM, All Sales Record for Stock Market 《股票市场成交报告》
nIlx? (=pu Allied Capital Resources Limited 新联财务有限公司
eo;MFd%; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
AD!w:jT9 allocation letter 拨款信件
f"\klfrRI_ allocation of fund 分配款项；预留款项
#v$ wjqK5 allocation of profit 利润分配；溢利分配
-1$z=,q' allocation warrant 拨款令
ORqqzy + allotment 分配；配股
( +S - allotment notice 股份配售通知；配股通知
Qa2p34Z/ allotment of shares 股份分配
4uE )*1 allowable 可获宽免；免税的
_H}hK kG+ allowable business loss 可扣除的营业亏损
Qa9@ Q$ allowable expenses 可扣税的支出
hb0)<^xu allowance 免税额；津贴；备抵；准备金
O.T e"=^"F allowance for debts 债项的免税额
19% "F!^i allowance for depreciation by wear and tear 耗损折旧免税额
s 7%i uP allowance for funeral expenses 殡殓费的免税额
@D["#pe,} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
EAr; allowance for repairs and outgoings 修葺及支出方面的免税额
?|oN}y"i allowance to debtor 给债务人的津贴
1QhQ#`$<1 alteration of capital 资本更改
q|kls up alternate trustee 候补受托人
kwww5p [" amalgamation 合并
8)s0$64Ra ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Pdh`Gu1:3 ambit of charges 征税范围；收费范围
$B9?>a| {A amended valuation 经修订的估值
WAuT`^"u American Commodities Exchange 美国商品交易所
c|'$3dB* American Express Bank Limited 美国运通银行
,QA=)~;D American Stock Exchange 美国证券交易所
KDf#e3 amortization 摊销
9 M?UPE amount due from banks 存放银行同业的款项
5D-as9k* amount due from banks abroad 存放海外银行同业的款项
*Vb#@O! amount due from holding companies 控股公司欠款
eMEKR5*-O amount due from local banks 存放本港银行同业的款项
1f"}]MbLR amount due to banks 银行同业的存款
[".94(qs amount due to banks abroad 海外银行同业的存款
5 Uhxl^c amount due to holding companies 控股公司存款
8.%wnH amount due to local banks 本港银行同业的存款
G.N ` amount due to outport banks 外埠银行同业的存款
f `b6E J amount for note issue 发行纸币的款额
$t6t 6<M ) amount of bond 担保契据的款额
SY.koW amount of consideration 代价款额
g@t..xJ, amount of contribution 供款数额
B4zuWCE@ amount of indebtedness 负债款额
5KTFf6Uq amount of principal of the loan 贷款本金额
t\2-7Ohj6 amount of rates chargeable 应征差饷数额
wmMn1q0F amount of share capital 股本额
k ^KpQ&n amount of sums assured 承保款额
,9F3~Ryt( amount of variation 变动幅度
V3|"
v4 amount of vote 拨款数额
5&A' +] amount payable 应付款额
aWvC-vZk amount receivable 应收款额
zLxuxf~4@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
DHhty qm analysis 分析
_BgWy # ancillary risk 附属风险
b9wC:NgQx annual account 周年帐目；周年帐目报表；年度决算；年结
]f`UflMO8 annual accounting date 年结日期
GVf[H2%H annual allowance 每年免税额；年积金；年度津贴；年津
s/3sOb}sA annual balance 年度余额
"N EKz annual disposable income 每年可动用收入
4__HH~j ?Q annual estimates 周年预算
]$.w
I~J% annual fee 年费
^[+2P?^K annual general meeting 周年大会
"9~KVILlLu annual growth rate 年增率；每年增长率
cYOcl-*af annual long-term supplement 长期个案每年补助金
[%/B"w Tt annual pensionable emolument 可供计算退休金的年薪
<
uV@/fn< annual report 年报
eH*i_g' Annual Report on the Consumer Price Index 《消费物价指数年报》
3qV~C{ S annual return 周年报表；周年申报表；每年报税表格
"WPWMQ+ Annual Return Rules 《周年报表规则》
YO fYa annual review of consumer prices 每年消费物价回顾
6/'X $}X annual roll-forward basis 逐年延展方式
t82*rC IB{ annual salary 年薪
2>J;P C[; annual statement 年度报表；年度决算表
XfEp_.~JM 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
y+7+({w< annuitant 年金受益人
R +U*]5~R annuity 年金
U(~Nm o' annuity contract 年金合约
*y+K{ fM1 annuity on human life 人寿年金
/L]@k`.q@ antecedent debt 先前的债项
.34 5%j ante-dated cheque 倒填日期支票
$j!:ET'V anticipated expenditure 预期开支
2]x,j oB anticipated net profit 预期纯利
Mx 3f T>? anticipated revenue 预期收入
Q/HEWk anti-inflation measure 反通货膨胀措施
!af;5F anti-inflationary stance 反通货膨胀立场
{)kL7>u]^V apparent deficit 表面赤字
wXY T(R apparent financial solvency 表面偿债能力
Ir-
1@_1Q apparent partner 表面合伙人
sP9{tk2K application for personal assessment 个人入息课税申请书
. 7Pp'-hK application of fund 资金应用
DU5rB\!.~ application to release as liquidator and to destruct the books of accounts and documents
Y{t}sO%A 申请免除清盘人职务及毁灭帐簿与文件
_? $')P| appointed actuary 委任精算师
z,!A4ws appointed auditor 委任核数师；委任审计师
t`Xx\ appointed trustee 委任的受托人
hy~KY6Ta appointer 委任人
^g <Lu/5w apportioned pro rata 按比例分摊
>Fe=PRs apportionment 分配；分摊
@te} Asv Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
jC-`u-_'j apportionment formula 分摊方程式
i!<(R$ Lo apportionment of estate duty 遗产税的分摊
11!4#z6w appraisal 估价；评估
a6d|Ps.\! appreciable growth 可观增长
f?@M"p@T appreciable impact 显着影响
K|;L{[[yH appreciable increase 可观增长
<BdC#t:*L appreciation 增值；升值
'&]6(+I> appreciation against other currencies 相对其他货币升值
~jWpD7px appreciation of the exchange value of Hong Kong dollar 港元汇值上升
UU#$Kt*frR appreciation tax 增值税
}$@K appropriation 拨款；拨用；拨付
G he@m6|D appropriation account 拨款帐目
N>@.( f&w Appropriation Bill 拨款法案
cvpZF5mL]U appropriation-in-aid system 补助拨款办法
ZS&lXgo approved assets 核准资产
h`tf!M D] approved basket stock 认可一篮子证券
Lk)TK/JM) approved budget 核准预算
UyM lk approved charitable donation 认可慈善捐款
Kc3/*eu; approved charitable institution 认可慈善机构
nF
'U* approved currency 核准货币；认可货币
1u*
(=! approved estimates 核准预算
L_=3`xE
_ approved estimates of expenditure 核准开支预算
fKs3H?| approved overseas insurer 核准海外保险人
D]V&1n approved overseas trust company 核准海外信托公司
/DSy/p0% approved pooled investment fund 核准汇集投资基金
X(>aW*q approved provident fund scheme 认可公积金计划
]/mRMm9"3h approved provision 核准拨款
hSk approved redeemable share 核准可赎回股份
2bpFQ8q approved regional stock 认可地区性证券
S.owVMQ approved retirement scheme 认可退休金计划
8Kz H
- approved subordinated loan 核准附属贷款
^;EwZwH[ arbitrage 套戥；套汇；套利
OJLyqncw arbitrageur 套戥者；套汇者
w`R t "d_B arbitrary amount 临时款项
>>>MTV f arrangement 措施；安排；协定
W jBtL52 arrears 欠款
Nw3IDy~T arrears of pay 欠付薪酬
* \ tR arrears of revenue 逾期未收税款；逾期未收的帐项
VmTgD96 articles of association 组织章程；组织细则；组织章程细则
e/IVZmUn^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mgBxcmv ascertainment of profit 确定利润
42
rIIJ1A "Asia Clear" “亚洲结算系统”
Dr#V^"Dte Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c=IjR3F Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
i# Fe`Z ~J Asian Development Fund [ADF] 亚洲发展基金
z`|E0~{- Asian dollar bond 亚洲美元债券
!p 70g0+ Asian dollar market 亚洲美元市场
-k3WY&9, Asian dollar rate 亚洲美元利率
OKNGV,{` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^}hS sE Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C2K<CDVw asked price 沽盘；喊价；索价；卖方报价
{
*Wc`ZBY assessable income 应评税入息
; 5!8LmZ0# assessable loss 应评税亏损
+L}R|ihkI assessable profit 应评税利润
O u{|o0 assessable value 应评税值
G4,BcCPQ assessed profit 估定利润
g_M xG!+(V assessed value 经评估价值
ev(E assessment 评税；评定；估价；评税单
~ZRtNL9 assessment number 评税编号；估价编号
T;B/ Wm!x assessment of additional tax 补加税评税
:J6F I6 assessment of performance 业绩评估；实绩评价
RS
Vt Assessor 评税主任
s Qa9M asset price bubbles 资产价格泡沫
)Z@hk]@?_[ asset-backed securities 具资产保证的证券
Th 5}?j7 assets accretion 资产增值
]\J( assets and liabilities 资产与负债
E&|EokSyN assets betterment statement 资产递增表；资产改进表
!Ka~X!+ \ assets lending 实物放款；有抵押贷款
#0/^v* assets of the company passing on the death 死者去世时转移的公司资产
\'Ca%j assets pledged as security for liabilities 用作负债抵押的资产
R&1 xZFj assets portfolio 资产投资组合
2rX}A3%9^^ assets price 资产价格
/d1V&Lj assets quality 资产质素
8B7,qxZ assets realization 资产变现
ny+_&l^R~( assets refinancing arrangement 资产再集资安排
q3Y49d assets securitization 资产证券化
_1 HEGX\ assets situated outside Hong Kong 在香港以外地方的资产
!o/;"'&E assets stripping 削减资产；拆卖资产
ZvW&%*k= assets value 资产值
O9MBQNwjA assignee 承让人
z%WOv ~8~ assignment 转让；转让书；转让契
`k'Dm:*`u4 assignment of interest 权益转让
AG,;1b,:81 assignment of letters patent and trade mark 专利证书及商标转让
\ !'K#%]9 assignment of property 物业转让；物业转让书
+Ram%"Zwh assignment right 转让权
/Oa.@53tK6 assignor 转让人
%'[ pucEF associate 有联系的人；有关连人士；相联者；合伙人；联系人
(`K ~p Z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
;JR_z'< associate member 附属会员
bn"z&g associated body corporate 相联法人团体
~1.~4~um associated company 相联公司；联属公司
; WsV.n associated corporation 相联法团
K/XUF#^B] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
bR|1* < 公认会计师公会〔英国〕
*Ja,3Qq Association of Futures Exchange Brokers 香港期货经纪协会
0'tm., Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
n(el association of underwriters 承保人组织
:N w7!fd assumption of control 接管
#+PfrS = assurance 担保；保险；转易；转易书
82Nw 6om6i assurance of interest 权益的转易
08E ,U at 19XX price 按一九ＸＸ年价格计算
5%(xZ
6 at a discount 按赔价计算；按贴水价格计算；打折扣
B?<Z(d7 at a premium 按溢价计算；按升水价格计算
i]n ?zWo_h at call 通知付款；按通知
. a qP= at constant market price 按固定市价计算
=J&aN1Hgt at constant price 按固定价格计算
bR?
$a+a) at cost 按成本计算
vke]VXU9z at current market price 按当时市价计算；按现时市价计算
d`4 @aoM at current price 按当时价格计算；按现时价格计算
rwep e 5 at factor cost 按要素成本计算；按生产要素成本计算
FuZLE%gP at money-of-the-day price 按付款当日价格计算
gT4H?
#UB at or better 按指定或较佳价位〔买卖指令〕
=)y=39&;/ at par 按面值计算；平价
l IL{*q( at sight 见票即付
,V :RE y at the close 按收市盘
TGQDt|+Z at the opening 按开市盘
;Ajy54}7 attestation 见证；见证条款
N&+DhK w at-the-money option 平价期权
mnWbV\ VY attorney 受权人；受托代表人
W/| C attornment 新拥有人承认书
@V#
wYt attributable profit 可归属利润
lIF*$#`oh* attributable share value 可归属股份价值
,4z?9@wQ Auckland Stock Exchange 奥克兰证券交易所
f@= lK?Pfh auction 拍卖
IpMZ{kJlv` auctioneer 拍卖商
_7 9 ?,U] audit 审计；核数
Y=N; Bj Audit Commission 审计署
<E &"] Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k34!*(`q 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〕
qfzT8-Y audit review 帐目审查
db.E-@W.OI Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
s|=.L &" audited account 审计帐目；经审计的帐目
=D~RIt/D audited annual account 经审计的周年帐目
B3|r O audited balance sheet 经审计的资产负债表
]&/KAk auditor 核数师；核数主任；审计师
1)f~OL8o auditor's certificate 核数师证明书；审计师证明书
y[@<goT auditor's report 核数师报告；审计师报告
k/ ZuFTN Aussie bond 澳元债券
9d!}]+"d42 austerity budget 紧缩预算
-a$7b;gF Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
XZ8;Ow= Australia All Ordinaries Index 澳洲所有普通股票指数
mh8~w~/[ Australian Dollar [AUD] 澳元
aF\?X &| Australian Options Market 澳大利亚期权市场
W e*)RXm % Australian Securities Commission 澳洲证券事务监察委员会
n/]$k4h Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5 Pl~ du Australian Stock Exchange 澳大利亚证券交易所
O6pL )6d Austrian Schilling [ATS] 奥地利先令
nob^
I 5? authentication 认证；鉴证
\V,;F!*#G authority to purchase 委托购买证；委购书
)\TI^%s authorization 认可；核准；授权；授权书
ku}I; k | authorization by direction 指示授权
l6Q75i)eF authorization by instruction 指令授权
#GHL F authorization by warrant 令状授权
]xIfgSq authorization of unit trust 单位信托的认可
[#R<Z+c authorized agent 指定代理人
%L9A6%gr
authorized capital 法定资本
(^Kcyag4 authorized clerk 出市员
C=/nZGG authorized dealer 认可交易商
R?Or= W)i authorized financial institution 认可财务机构
kDG'5X;+ authorized fund 认可基金
jHx<}< authorized fund house 获授权的基金公司；认可基金公司
:i6k6= authorized institution 认可机构
;|LS$ O1c authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
88ydAx#P authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^L<*g gw authorized insurer 获授权保险人；获认可承保人
6uijxia authorized investment 特准投资项目
5Y&s+| authorized person 获授权人
txw TJScg authorized representative 获授权代表
ZSTpA,+6 authorized share capital 法定股本
~xg1mS9d automated quotation system 自动报价系统
Q`}n ; DV Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[af<FQ { 自动交易系统〔香港期货交易所有限公司〕
emV@kN. automatic adjustment mechanism 自动调整机制
9)qjW &` automatic adjustment system 自动调整系统
d6.9]V? Automatic Clearing House 自动票据交换所
^vJ PeoW automatic exchange rates accumulation system 自动化汇率累集系统
[T.BK: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
.baS
mfc automatic teller machine [ATM] 自动柜员机
-'|pt,) autopay 自动转帐
Vh ww-A available assets 可用资产
4JHFn [% available fiscal reserve 现存财政储备
oIM] available profit 可用利润
. #;;pu7W Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"=W7=V8w average 平均；平均数；海损
9J?G"JV? average basic salary 平均基本薪金
RkJ\? average consumer expenditure 平均消费开支；一般消费开支
sS $- PX
C average cost 平均成本
uj-q@IKe average cost of land production 增辟土地平均成本
-hP@L ++D average daily turnover 平均每日成交额
khb
Gyg% average daily wage rate 平均每日工资率
%L ./U$ average expenditure pattern 平均开支模式
?~a M<rcZ average growth rate 平均增长率
jz$)*Kdi* average net fixed assets 固定资产平均净值
-< 7KW0CA average of relatives 相对价格平均数
"l&sDh%Lk< average price 平均价格
&0
VM <
average propensity to consume 平均消费倾向；一般消费倾向
{=,?]Z+ average propensity to save 平均储蓄倾向；一般储蓄倾向
rY>{L6d average rate 平均率
15r <n average revenue 平均收入；平均收益
`
m`Sl[6 average stock 平均库存；平均存货
Iy](?b average yearly rent 平均年租
:!1B6Mc avoidance of double taxation 避免双重课税
yV xR||e avoidance of tax 避税
