A:
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{?9z@$. A share Ａ股；甲类股份
UF|v=|*{# abatement of tax 减税；减扣免税额
Uj(,6K8W ABN AMRO Bank N.V. 荷兰银行
R`:Y&)c_$ above-the-line expenditure 线上项目支出；经常预算支出
P%ev8]2 above-the-line receipt 线上项目收入；经常预算收入
#J\
2/~ ABSA Asia Limited 南非联合亚洲有限公司
++5W_Ooep absolute change 绝对数值变更
)o
SFHf absolute expenditure 实际开支
=V/$&96Q absolute guideline figure 绝对准则数字
: \:jIP absolute interest 绝对权益
O<)"k j 7 absolute order of discharge 绝对破产解除令
)DI/y1 absolute profit margin 绝对利润幅度
!FA^~ absolute value 实值；绝对值
y 4C_G? absolutely vested interest 绝对既得权益
=zK7`5 absorbed cost 已吸收成本；已分摊成本
Y9'Bdm/ absorption 吸收；分摊；合并
H9x xId?3u absorption rate 吸收率；摊配率；分摊率
I,_wt+O&j ACB Finance Limited 亚洲商业财务有限公司
?Q]&d!U Cs acceptable form of reciprocity 合理的互惠条件
zq8 z#FN acceptable rate 适当利率；适当汇率
Q*^zph T acceptance agreement 承兑协议
0>)('Kv acceptance for honour 参加承兑
Y6?d
y\ acceptor 承兑人；接受人；受票人
<fJoHS acceptor for honour 参加承兑人
8]YFlW9 accident insurance 意外保险
7M<7^)9 Accident Insurance Association of Hong Kong 香港意外保险公会
di
"rvw;R accident insurance scheme 意外保险计划
z%hB=V!~91 accident year basis 意外年度基准
;v[F@O~*) accommodation 通融；贷款
TMhUo#`I|
accommodation bill 通融票据；空头票据
E;@` { v accommodation party 汇票代发人
wbU pD( account balance 帐户余额；帐户结余
`-hFk 88 account book 帐簿
VW I|`O.w account collected in advance 预收款项
"o*F$7D! account current book 往来帐簿
>wNE!Oa*B account of after-acquired property 事后取得的财产报告
L @ _IGH account of defaulter 拖欠帐目
q-KN {y/ account payable 应付帐款
P2_ JS]> account payee only [A/C payee only] 只可转帐；存入收款人帐户
lo,?mj%M account receivable 应收帐款
Q 6`oo/ account receivable report 应收帐款报表
^; N u\c account statement 结单；帐单；会计财务报表
QNLkj`PL/ account title 帐户名称；会计科目
vh"zYl` accountant's report 会计师报告
>Yl?i&3n Accountant's Report Rules 会计师报告规则
^}ngb Dn accounting and auditing procedure 会计与审计程序；会计与核数程序
b* n o.eB Accounting Arrangements 《会计安排》
gLaFIeF<+ accounting basis 会计基础
l-Xxur5M' accounting by Official Receiver 破产管理署署长呈交的帐目
`jSxq66L p Accounting Circular 《会计通告》
` 9(TqcE accounting class 会计类别
+w?RW^ :Q= accounting date 记帐日期；会计结算日期
9F(<n accounting for money 款项核算
P B.@G ,) Accounting Officer 会计主任
<*i
' accounting period 会计报告期；会计期
1ZJP.T` accounting policy 会计政策；会计方针
ReE6h\j accounting practice 会计惯例
+`r;3kH .. accounting principle 会计准则
g7EJ yA accounting record 会计记录
Egi<m accounting report 会计报告
ssoIC Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]uI#4t~ Accounting Society of China 中国会计学会
W~$YKBW accounting statement 会计报表
V)mRG`L accounting system 会计制度；会计系统
(%rO'X accounting transaction 会计事项；帐务交易
qSlC@@.> accounting treatment 会计处理
[>A% % accounting year 会计年度
fLa 7d?4 accretion 增值；添加
!_QE|tVeR accrual 应计项目；应累算数目
.RxH-]xk accrual basis 应计制；权责发生制
V2W)%c' accrual basis accounting 应计制会计；权责发生制会计
I0h/x5 accrue 应累算；应计
XkHO = accrued benefit 应累算利益
oP$NTy[ accrued charges 应计费用
X2 c<. accrued cumulative preference share dividend 应累算的累积优先股股息
9fp1*d accrued expenses 应累算费用
[[}KCND accrued interest payable 应付利息；应计未付利息
QmvhmsDL accrued interest receivable 应收利息；应计未收利息
ArDkJ`DE accrued right 累算权益
x=pq-&9>B accruing profit 应累算的利润
6Z] * ce<r accumulated fiscal reserve 累积财政储备
t|0Zpp; accumulated profit 累积利润；滚存溢利
^G .PdX$M accumulated reserve 累积储备
2j9Mr accumulation of surplus income 累积收益盈余
'2vZ%C $ acquired assets 既得资产
ypM0}pdvTp acquisition 收购；购置；取得
f
wWI2"} acquisition cost 购置成本
`PX SQf acquisition expenses 购置费用
f }PT3 acquisition of 100% interest 收购全部股权
ng(STvSh: acquisition of control 取得控制权
(]n^_G#-$ acquisition of fixed assets 购置固定资产
1@JAY!yoo_ acquisition of shell “买壳”
Bd*:y qi acquisition price 收购价
H4ml0SS^ act of God 天灾
9XImgeAs acting partner 执事合伙人
v}XMFC ! active market 买卖活跃的市场；交投畅旺的市场；旺市
nsQx\Tnhx active partner 积极参与的合伙人
~5<-&Dyp7 active trading 交投活跃
I,OEor6%R( actual circulation 实际流通
h[b; _>7 actual cost 实际成本
O~N0J K_> actual expenditure 实际开支；实际支出
LE %3..
! actual income 实际入息；实际收入；实际收益
4:GVZR|- actual market 现货市场
M<hX ! B actual price 现货价；实际价格
qn}4P Vn4 actual profit 实际利润
g]PmmK_L actual quotation 实盘；实际价位；实际报价
`bw>.Ay actual year basis 按实际年度计算
Sq u'd actuals 实货
ZT:&j4A|0 actuarial investigation 精算调查
FGo{6'K(: actuarial principle 精算原则
U6;,<-bL actuarial report 精算师报告
4loG$l+a1 Actuarial Society of Hong Kong 香港精算学会
8Ux3,X= actuarial valuation 精算师估值
'B ocMjRA actuary 精算师
*Hx{ eqC ad referendum agreement 暂定协议；有待覆核的协定
RoCX*3 d ad valorem duty 从价税；按值征税
qN% i$mJTo ad valorem duty system 从价税制
A0P g|M ad valorem fee 从价费
tu8n1W ad valorem tariff 从价关税
&i179Qg! additional allowance 额外免税额
x s y5" additional amount for unexpired risk 未过期风险的额外款额
FvQ>Y')R7Z additional assessable profit 补加应评税利润
!)~b Un additional assessment 补加评税
.Az' THD} additional commitment 额外承担
wiKUs0 | additional commitment vote 额外承担拨款
MO|aN, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
[}Vne ;V additional dependent parent allowance 供养父母额外免税额
`./$hh additional provision 额外拨款
X C"]/ y additional stamp duty 附加印花税
mcvd/ additional tax 补加税罚款；补加税款
7~n<%q/6 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
VX0q !Q adjudged bankrupt 被裁定破产
(!`TO{ !6P adjudicated bankrupt 裁定破产人
j#mo Vq adjudication fee 裁定费；评定印花税额手续费；评估契据费
7<;87 t]] adjudication of bankruptcy 裁定破产；宣告破产
<RH2G adjudication of insolvency 裁定无力偿还债务
/ qp)n"> adjusted actual 经调整的实数；调整后的实数
nA$zp adjusted current assets 经调整的流动资产；调整后的流动资产
1 ;Bgt v$ adjusted figure 经调整的数字；调整后的数额
w 9h`8pt adjusted liabilities 经调整的负债；调整后的负债
L6S!?t.{Yv adjusted loss 经调整的亏损；调整后的亏损
vDl6TKXcu 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
`R]B<gp adjusted profit 经调整的利润；调整后的利润
QS.t_5<U adjusted surplus 经调整的盈余额；调整后的盈余额
"l0z?u adjusted value 经调整的价值；调整后的价值
j_ i/h " adjustment 调整；修订；理算〔保险〕
faH 113nc adjustment centre 调剂中心
fR[kjwX)<1 adjustment lag 调整过程的时间差距；调整时差
n aE;f ) adjustment mechanism 调整机制
sTeW4Hnp adjustment of loss 亏损调整
!jZXh1g% adjustment process 调整过程；调整程序
B=?4; l7 adjustment range 调整幅度
E{+V_.tlu administered exchange rate 受管制汇率
Q v=F' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
N6yPu H administration expenses 行政费用
do0;"O0
( administration fee 手续费；行政费
5H8]N# Y& administration in bankruptcy 破产管理
yv1Z*wTpO administration order 遗产管理令
67<Ym0+ = administrator 管理人；遗产管理人
Qxb5Y)/jn administrator of the estate 遗产管理人
X;`Xk Ojk admission of debt 债项承认书
7L68voC@U admission of proof 接纳债权证明
r ik-C7 advance 放贷款项；垫付款项；预支款项；预付款项
zE$KU$ advance account 暂支帐目；预付款帐户
VE3,k'^v advance compensation 预付补偿金
:rr;9nMR[ advance from shareholder 股东垫款
)"S P >2} advance pending reimbursement 预支以待日后付还
_4H
9rPhf advanced economy 先进经济体系
5>{ advancement 预付；预付财产
cZ>h [XX[ advances warrant 垫款令
o9&&u1`M/ advancing 贷出
hes$LH adverse balance 逆差
~m4{GzB adverse exchange 逆汇
^=kUNyY advertisement addressed to shareholders 在报章刊登的致股东通告
HjG!pO{ advice for collection 托收通知书
l!U F`C0g advice of drawing 提款通知书；汇票通知书
\Nd8,hE advice of payment 付款通知
CF"u8yE Advisory Committee [Securities and Futures Commission]
'B ul_D4B 谘询委员会〔证券及期货事务监察委员会〕
Dxj&9Ra Advisory Committee on Diversification 经济多元化谘询委员会
]!l]^/ . affidavit 誓章；遗产申报誓章
Y*o T ( affidavit of no receipt 述明无收款的誓章
6, =oTmFP affiliate 联号；联营公司；附属公司
NJ"
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R Ptc \4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(vL-Z[M! affordability 负担能力
H#yBWvj*H African Development Bank [AfDB] 非洲开发银行
v (PwE B] after-acquired property 事后取得的财产
dG5p`N % after-hours dealing 市后交易
^B)iBf Z after-tax profit 税后盈利；税后利润；税后溢利
.8[Uk^q agency agreement 代理协议
ibe#Y agency expenses 代理机构的开支
@&H Tt agency fee 代理费
liu%K9 -r Agency Law 《代理法》
!=sM `(=~ agent 代理人；承销人
YXe L7W agent of company 公司代理人
} @VdtH agent's fee 代理人费；经纪费
u e?e}hF aggregate 总计；总数；总体数字
]r 6S|;: aggregate amount 总款额；总额
R`%C]uG aggregate assets and liabilities 总体资产与负债
)L^GGy8w aggregate at constant price 按固定价格计算的总体数字
|#uA(V aggregate demand 总需求
ZV :cg v aggregate gross position 总持仓量
+-8S,Rg@ aggregate limit 总限额
b=Rw=K.
aggregate of salaries tax 合计薪俸税
u /W aggregate performance 总体表现；总体业绩
PDwi] )6mf aggregate supply 总体供应
E RnuM aggregate surplus 总盈余
|Dz$OZP aggregate total 整体总额
.aJ\^Fx aggregate value 总值；合计价值
j A/xe aggregated basis 合计基准
$_bhZnYp7 aggregated net chargeable income 合计应课税入息实额
i6)7)^nG aggregation 合并计算；合计；总和
S(bYN[U aggregation of incomes of husband and wife 夫妇入息合并计算
; S,k
U{F aggregation of property 财产的总和
1^F
!X= agio 差价；贴水
AHa% ?wb Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
lt:xN?--A? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u; -_%? 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
0f"9w PC Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
99xs5!4s 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
2QU ZBrs s Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
bf#@YkE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
q#}#A@Rg agreement for a settlement 授产协议
heLWVI[so agreement for assignment 转让协议
bLSZ Zfq agreement for sale 售卖协议；买卖协议
w4 R!aWLd agreement for sale and purchase 买卖协议
dS+/G9X^ agreement for the payment of interest 支付利息协议
=1/d>kke agreement for the repayment of money 还款协议
6.uyY@Yx agreement of reinsurance 再保险协议
? zFeP6C Agricultural Bank of China 中国农业银行
"t[9EbFL air passenger departure tax 飞机乘客离境税
>gQJ6 q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}@+3QHwYU airport tax 机场税
N*vBu ` alcohol duty 酒精税
'{e9Vh<x alienation 让与；让渡；转让
pb>TUKvT& alimony 生活费；赡养费
6oh\#v3zV All Ordinaries Index [AOI] 所有普通股指数
r8]y1
Om< all risks 全险；综合险
V5]}b[X All Sales Record for Stock Market 《股票市场成交报告》
j=&]=0F Allied Capital Resources Limited 新联财务有限公司
Wc6Jgpl all-items index [Consumer Price Index] 总指数〔消费物价指数〕
uv&??F]/ allocation letter 拨款信件
D's Tv}P allocation of fund 分配款项；预留款项
I-L52%E] allocation of profit 利润分配；溢利分配
7FQ&LF46 allocation warrant 拨款令
G[;GP0\N allotment 分配；配股
x%J4A+kU allotment notice 股份配售通知；配股通知
tBJCfM allotment of shares 股份分配
H8$ l }pOz allowable 可获宽免；免税的
CxvL !ew allowable business loss 可扣除的营业亏损
yJyovfJz. allowable expenses 可扣税的支出
V'-}B6 3S> allowance 免税额；津贴；备抵；准备金
?W6qwm,?L allowance for debts 债项的免税额
nTG @=C # allowance for depreciation by wear and tear 耗损折旧免税额
2 %`~DVo allowance for funeral expenses 殡殓费的免税额
q:}Q5gzZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
DQ#rZi3I allowance for repairs and outgoings 修葺及支出方面的免税额
H<Ne\zAv allowance to debtor 给债务人的津贴
q?&Ap* alteration of capital 资本更改
&oU) ,H alternate trustee 候补受托人
B^;G3+} amalgamation 合并
"L?h@8sa ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
o7_*#5rD ambit of charges 征税范围；收费范围
#8cpZ]# amended valuation 经修订的估值
D90.z"N\i9 American Commodities Exchange 美国商品交易所
{c(@u6l 28 American Express Bank Limited 美国运通银行
xZMQ+OW2i American Stock Exchange 美国证券交易所
( o(, ; amortization 摊销
}jfOs (Q] amount due from banks 存放银行同业的款项
xOKLc!J amount due from banks abroad 存放海外银行同业的款项
]U4)2s amount due from holding companies 控股公司欠款
x6h';W_ 8 amount due from local banks 存放本港银行同业的款项
@pV~Q2% amount due to banks 银行同业的存款
u !]g^r amount due to banks abroad 海外银行同业的存款
E}YJGFB7" amount due to holding companies 控股公司存款
w<qn @f amount due to local banks 本港银行同业的存款
[Dzd39aKr amount due to outport banks 外埠银行同业的存款
t\\oG H amount for note issue 发行纸币的款额
[WfigqY`b* amount of bond 担保契据的款额
PU& v{gn amount of consideration 代价款额
B4l*]K% amount of contribution 供款数额
26e . Hu amount of indebtedness 负债款额
J*!_kg)>J amount of principal of the loan 贷款本金额
55%j$f amount of rates chargeable 应征差饷数额
>+ /2g amount of share capital 股本额
WLO4P amount of sums assured 承保款额
e$vvm bK. amount of variation 变动幅度
> TKl`O amount of vote 拨款数额
?KB+2]7m6 amount payable 应付款额
>'/KOK" amount receivable 应收款额
oJ:\8>)9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.!oYIF*0zC analysis 分析
Xur {nk~? ancillary risk 附属风险
gpvzOW/ annual account 周年帐目；周年帐目报表；年度决算；年结
hOOk f mOM annual accounting date 年结日期
? " +g6II annual allowance 每年免税额；年积金；年度津贴；年津
cZb5h 9 annual balance 年度余额
p%ve1>c annual disposable income 每年可动用收入
VR'R7 annual estimates 周年预算
'5f6
M^}|2 annual fee 年费
7o99@K, annual general meeting 周年大会
:l;SG=scx annual growth rate 年增率；每年增长率
w3<%wN>tE annual long-term supplement 长期个案每年补助金
0gIJ&h6*f annual pensionable emolument 可供计算退休金的年薪
?q*,,+'0 annual report 年报
PLV-De Annual Report on the Consumer Price Index 《消费物价指数年报》
$2kZM4 annual return 周年报表；周年申报表；每年报税表格
;YfK G8(0 Annual Return Rules 《周年报表规则》
?D\6@G:,#@ annual review of consumer prices 每年消费物价回顾
q{ c/TRp7 annual roll-forward basis 逐年延展方式
}hm "49,O annual salary 年薪
X2 PyFe annual statement 年度报表；年度决算表
+";<Kd - Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
pXE'5IIN annuitant 年金受益人
!GAU?J;<#2 annuity 年金
(O(X k+L annuity contract 年金合约
KAFx^JLo annuity on human life 人寿年金
:TZ</3Sw antecedent debt 先前的债项
dlf nhf ante-dated cheque 倒填日期支票
_rN1(=J anticipated expenditure 预期开支
;_nV*G.y#^ anticipated net profit 预期纯利
-W\ 1n#J anticipated revenue 预期收入
&{R]v/{p] anti-inflation measure 反通货膨胀措施
(K74Qg anti-inflationary stance 反通货膨胀立场
s( ?A=JJ apparent deficit 表面赤字
4nz$J a) apparent financial solvency 表面偿债能力
{F'~1qf apparent partner 表面合伙人
5ns.||%k application for personal assessment 个人入息课税申请书
jE#&u DfI application of fund 资金应用
Y CBcyE}p application to release as liquidator and to destruct the books of accounts and documents
GV"X) tGo 申请免除清盘人职务及毁灭帐簿与文件
V,?BVt appointed actuary 委任精算师
aCZ7G
% Y appointed auditor 委任核数师；委任审计师
( +x!wX( x appointed trustee 委任的受托人
(p1}i::Y8 appointer 委任人
b\.l!v n0 apportioned pro rata 按比例分摊
8o7% qWX apportionment 分配；分摊
3
{OZdl| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!iHJ! apportionment formula 分摊方程式
Z37%jd r apportionment of estate duty 遗产税的分摊
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appraisal 估价；评估
&UextG k7 appreciable growth 可观增长
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0fX appreciable impact 显着影响
I;5:jT ` appreciable increase 可观增长
]nQC appreciation 增值；升值
-LnNA`- appreciation against other currencies 相对其他货币升值
-]-?>gkN5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`at>X&Ce, appreciation tax 增值税
,UA-Pq3 } appropriation 拨款；拨用；拨付
@&F\ M} appropriation account 拨款帐目
T!ik"YZ@i Appropriation Bill 拨款法案
a{y"vVQOF appropriation-in-aid system 补助拨款办法
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M4 approved assets 核准资产
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T>|X approved basket stock 认可一篮子证券
C%ZS sp
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|EpL~ G_ approved charitable donation 认可慈善捐款
abczW[ \ approved charitable institution 认可慈善机构
RHj<t"); approved currency 核准货币；认可货币
:dML+R#Ymh approved estimates 核准预算
LEgx"H =c approved estimates of expenditure 核准开支预算
na0-v- approved overseas insurer 核准海外保险人
pN-c9n4#j approved overseas trust company 核准海外信托公司
x#hGJT approved pooled investment fund 核准汇集投资基金
dFw>SYrpu approved provident fund scheme 认可公积金计划
q)F@f / approved provision 核准拨款
xU(yc}vw, approved redeemable share 核准可赎回股份
%AV [vr, approved regional stock 认可地区性证券
;#+Se,) approved retirement scheme 认可退休金计划
(\A~SKEX approved subordinated loan 核准附属贷款
iqAME%m arbitrage 套戥；套汇；套利
AZ'"Ua arbitrageur 套戥者；套汇者
UP r8Q^wm arbitrary amount 临时款项
g>&b&X&Y_ arrangement 措施；安排；协定
QP={b+8 arrears 欠款
yrCY-'% arrears of pay 欠付薪酬
wS%j!|xhlV arrears of revenue 逾期未收税款；逾期未收的帐项
cq,8^o& articles of association 组织章程；组织细则；组织章程细则
[Fo" MeH?R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5a^b{=#Y ascertainment of profit 确定利润
ns}"[44C}l "Asia Clear" “亚洲结算系统”
q*pWx]Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
wx*)7Y* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
d~za%2{ Asian Development Fund [ADF] 亚洲发展基金
Yd>ej1< Asian dollar bond 亚洲美元债券
]*\m@lWu Asian dollar market 亚洲美元市场
p J #<e Asian dollar rate 亚洲美元利率
3A)Ec/;~ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
]R7zv cu& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
t9Y?0O}/ asked price 沽盘；喊价；索价；卖方报价
j{ : >"6 assessable income 应评税入息
_N2tf/C&= assessable loss 应评税亏损
-A3>+G3[ assessable profit 应评税利润
W:TF8Onw assessable value 应评税值
d 2=Z=udd assessed profit 估定利润
.`5BgX7W assessed value 经评估价值
4.o[ :5' assessment 评税；评定；估价；评税单
#CcWsI>+w> assessment number 评税编号；估价编号
:,*{,^2q: assessment of additional tax 补加税评税
W%&'EJ)62 assessment of performance 业绩评估；实绩评价
+^tw @b Assessor 评税主任
q#|,4 ( Z asset price bubbles 资产价格泡沫
]$xN`O 4W{ asset-backed securities 具资产保证的证券
etD8S KD assets accretion 资产增值
$ri't J+ assets and liabilities 资产与负债
E2 xcd#ZD assets betterment statement 资产递增表；资产改进表
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} assets lending 实物放款；有抵押贷款
ztG!NZL assets of the company passing on the death 死者去世时转移的公司资产
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R>gqb assets pledged as security for liabilities 用作负债抵押的资产
8Z1pQx-P2C assets portfolio 资产投资组合
Kulh: d:w assets price 资产价格
HyX:4f|]' assets quality 资产质素
rZSX fgfr assets realization 资产变现
4Px assets refinancing arrangement 资产再集资安排
Q?7:Xb N assets securitization 资产证券化
+~] :oj assets situated outside Hong Kong 在香港以外地方的资产
0oU;Cmw. assets stripping 削减资产；拆卖资产
A"W}l) +X assets value 资产值
"JBTsQDj! assignee 承让人
s"g"wh', assignment 转让；转让书；转让契
S-D=-{@ assignment of interest 权益转让
)?D w) s5 assignment of letters patent and trade mark 专利证书及商标转让
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~*qTojj assignment of property 物业转让；物业转让书
Btu=MU S assignment right 转让权
#'2CST assignor 转让人
o*}--d? S associate 有联系的人；有关连人士；相联者；合伙人；联系人
ZA! yw7~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/N?vVp associate member 附属会员
v<SCh)[-p associated body corporate 相联法人团体
),#hBB`ZA associated company 相联公司；联属公司
@2 eV^eO9 associated corporation 相联法团
{;[W'Lc Association of Chartered Certified Accountants [ACCA] [United Kingdom]
yccF#zU 公认会计师公会〔英国〕
\T ii
S Association of Futures Exchange Brokers 香港期货经纪协会
di,?` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Xj+oV association of underwriters 承保人组织
WUesTA> assumption of control 接管
RLtIn!2O U assurance 担保；保险；转易；转易书
@cT= t0* assurance of interest 权益的转易
zbM*/:Y at 19XX price 按一九ＸＸ年价格计算
BMlu>, at a discount 按赔价计算；按贴水价格计算；打折扣
2B<0|EGtzw at a premium 按溢价计算；按升水价格计算
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+*,|;? at call 通知付款；按通知
(bBr O74lR at constant market price 按固定市价计算
K WzJ at constant price 按固定价格计算
leM cY6 at cost 按成本计算
- g`3;1EV^ at current market price 按当时市价计算；按现时市价计算
Z-wvd w]$ at current price 按当时价格计算；按现时价格计算
ZZJXd+Q} at factor cost 按要素成本计算；按生产要素成本计算
;s(uaC3 at money-of-the-day price 按付款当日价格计算
v@KP~kp at or better 按指定或较佳价位〔买卖指令〕
@Y8/#6 KE at par 按面值计算；平价
( 8}'JvSu at sight 见票即付
hr)CxsPoRQ at the close 按收市盘
sH}q &= at the opening 按开市盘
:lGH31GG attestation 见证；见证条款
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at-the-money option 平价期权
F A#?+kd attorney 受权人；受托代表人
! !9l@ attornment 新拥有人承认书
V`;$Ua;y attributable profit 可归属利润
Ml Bw=Nr attributable share value 可归属股份价值
!` VC4o Auckland Stock Exchange 奥克兰证券交易所
tq^d1b(j4 auction 拍卖
m?$peRn3{ auctioneer 拍卖商
u^{6U(% audit 审计；核数
(b }}' Audit Commission 审计署
Nr(3!- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
AT6:&5_` 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〕
Q#$#VT!F audit review 帐目审查
qp6*v& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
kk*:S* , audited account 审计帐目；经审计的帐目
<y30t[.E6 audited annual account 经审计的周年帐目
{ylhh%t4hi audited balance sheet 经审计的资产负债表
Zagj1 OV| auditor 核数师；核数主任；审计师
_a e&@s1 auditor's certificate 核数师证明书；审计师证明书
=cN! h"C[ auditor's report 核数师报告；审计师报告
nR()ei^X Aussie bond 澳元债券
[=xJ h?*P austerity budget 紧缩预算
on=I*?+R Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
01P ~K|s Australia All Ordinaries Index 澳洲所有普通股票指数
:?}U Z# Australian Dollar [AUD] 澳元
l*+5WrOS Australian Options Market 澳大利亚期权市场
W18I"lHeh Australian Securities Commission 澳洲证券事务监察委员会
,& ^vc_} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
xO< $xx Australian Stock Exchange 澳大利亚证券交易所
p>c` GDU Austrian Schilling [ATS] 奥地利先令
8!c#XMHV authentication 认证；鉴证
W 6>SYa authority to purchase 委托购买证；委购书
.;'3Roi authorization 认可；核准；授权；授权书
t=;84lA authorization by direction 指示授权
X%>Sio authorization by instruction 指令授权
EC6Q<&]Iw authorization by warrant 令状授权
Wveba)"$ authorization of unit trust 单位信托的认可
ydyGPZ t authorized agent 指定代理人
L`!M3c@u authorized capital 法定资本
i47xF7y\ authorized clerk 出市员
<e : 2DB& authorized dealer 认可交易商
%%w/ ;o!c authorized financial institution 认可财务机构
jW G=k#WN authorized fund 认可基金
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VZouw# authorized fund house 获授权的基金公司；认可基金公司
R t{`v< authorized institution 认可机构
W?B(Jsv authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
BIr 24N authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
K[XFJ 9 authorized insurer 获授权保险人；获认可承保人
)E2^G)J$W authorized investment 特准投资项目
p`i_s(u authorized person 获授权人
N {$'-[ authorized representative 获授权代表
5 * d authorized share capital 法定股本
,VM)ZK=Tr automated quotation system 自动报价系统
c&o|I4|Y, Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3N ] 自动交易系统〔香港期货交易所有限公司〕
:Gdfpz-{? automatic adjustment mechanism 自动调整机制
FrXh\4C automatic adjustment system 自动调整系统
p
FkqD U Automatic Clearing House 自动票据交换所
!QB(M@1 automatic exchange rates accumulation system 自动化汇率累集系统
0H6^2T< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
1{.=T&eG# automatic teller machine [ATM] 自动柜员机
mu1Lg s$; autopay 自动转帐
<$\En[u0 available assets 可用资产
&!kr & g#] available fiscal reserve 现存财政储备
=eXJZPR available profit 可用利润
( _{\t gSm Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
r95l.v average 平均；平均数；海损
"^~>aVuXf average basic salary 平均基本薪金
i'Oh^Y)E# average consumer expenditure 平均消费开支；一般消费开支
:.+?v*%;n average cost 平均成本
aFj)s?$4]K average cost of land production 增辟土地平均成本
BK_x5mGu3 average daily turnover 平均每日成交额
+Y^_1 average daily wage rate 平均每日工资率
(v\Cv)OS average expenditure pattern 平均开支模式
