A:
NYp46; A share Ａ股；甲类股份
y8=H+ Y abatement of tax 减税；减扣免税额
XSz)$9~hk ABN AMRO Bank N.V. 荷兰银行
~i/K7 qZ above-the-line expenditure 线上项目支出；经常预算支出
.Zv uhOn^ above-the-line receipt 线上项目收入；经常预算收入
Q96^rjY ABSA Asia Limited 南非联合亚洲有限公司
iwT
PJGK| absolute change 绝对数值变更
;R{ffS6 absolute expenditure 实际开支
"iTi+UZxe absolute guideline figure 绝对准则数字
jr=erVHK absolute interest 绝对权益
f 8836<c absolute order of discharge 绝对破产解除令
@t?uhT*Z= absolute profit margin 绝对利润幅度
O0 ,=@nw8. absolute value 实值；绝对值
|4|j5<5 absolutely vested interest 绝对既得权益
`%S#XJU absorbed cost 已吸收成本；已分摊成本
VRa >bS absorption 吸收；分摊；合并
8P3"$ 2q absorption rate 吸收率；摊配率；分摊率
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y^c ACB Finance Limited 亚洲商业财务有限公司
ptEChoZ6 acceptable form of reciprocity 合理的互惠条件
h 1.<\GO acceptable rate 适当利率；适当汇率
#=\ nuT'oy acceptance agreement 承兑协议
/#I~iYPe acceptance for honour 参加承兑
uiIS4S_ acceptor 承兑人；接受人；受票人
L9":= acceptor for honour 参加承兑人
_iZ_.3 Ip accident insurance 意外保险
ky-9I<Z,, Accident Insurance Association of Hong Kong 香港意外保险公会
r5S5;jL%t accident insurance scheme 意外保险计划
Z1Z jQt#~+ accident year basis 意外年度基准
/32x|Ow# 1 accommodation 通融；贷款
Z.
G<' accommodation bill 通融票据；空头票据
8 [ xl3= accommodation party 汇票代发人
b;%>?U`>p account balance 帐户余额；帐户结余
:927y account book 帐簿
&pZn cm account collected in advance 预收款项
RYuR&0_{ account current book 往来帐簿
zyi;vu account of after-acquired property 事后取得的财产报告
w_]`)$9 account of defaulter 拖欠帐目
p? L*vcU account payable 应付帐款
k]9v${Ke account payee only [A/C payee only] 只可转帐；存入收款人帐户
'WQ ?%da account receivable 应收帐款
8 rY[Q(] account receivable report 应收帐款报表
{ <1 ]cP account statement 结单；帐单；会计财务报表
y $C\b\hM account title 帐户名称；会计科目
ErXzKf accountant's report 会计师报告
u</LgOP`- Accountant's Report Rules 会计师报告规则
<P1yA>=3` accounting and auditing procedure 会计与审计程序；会计与核数程序
:M
_N Accounting Arrangements 《会计安排》
8%Hc%T[RnT accounting basis 会计基础
lLi) ? accounting by Official Receiver 破产管理署署长呈交的帐目
K)[D A*W Accounting Circular 《会计通告》
%{ H eXe accounting class 会计类别
K]c\3[v R accounting date 记帐日期；会计结算日期
8*Ke;X~N accounting for money 款项核算
|g,99YIv> Accounting Officer 会计主任
Js}1_K accounting period 会计报告期；会计期
ni`uO<\U accounting policy 会计政策；会计方针
{ZIEIXWb2 accounting practice 会计惯例
>#~>!cv6D accounting principle 会计准则
YwnYTt accounting record 会计记录
oZwu`~h Y accounting report 会计报告
hWD%_"yhd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-b$m<\0* Accounting Society of China 中国会计学会
4(D/~OG-6 accounting statement 会计报表
rK} = <R accounting system 会计制度；会计系统
3P2x%G p accounting transaction 会计事项；帐务交易
C
5
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d !=AS accounting year 会计年度
'K* . ?M accretion 增值；添加
]L{diD 2G accrual 应计项目；应累算数目
)]M,OMYq - accrual basis 应计制；权责发生制
K|sk]2. accrual basis accounting 应计制会计；权责发生制会计
Vc*"Q8aZ~ accrue 应累算；应计
-fCR^`UOS accrued benefit 应累算利益
^e\H V4s accrued charges 应计费用
Z b}U 4 accrued cumulative preference share dividend 应累算的累积优先股股息
r"xs?P&/$ accrued expenses 应累算费用
f 6 k =ew accrued interest payable 应付利息；应计未付利息
hYB3t T accrued interest receivable 应收利息；应计未收利息
&.1qixXIr accrued right 累算权益
N/6! |F accruing profit 应累算的利润
^Cy=L] accumulated fiscal reserve 累积财政储备
<kOdd)X accumulated profit 累积利润；滚存溢利
uyDPWnYk accumulated reserve 累积储备
@P @{%I accumulation of surplus income 累积收益盈余
5/YGu=, acquired assets 既得资产
^ i8"eF acquisition 收购；购置；取得
u%sfHGrH acquisition cost 购置成本
h h7unHt- acquisition expenses 购置费用
*!m(oP acquisition of 100% interest 收购全部股权
+*L<"@ acquisition of control 取得控制权
k$3Iv"gbx acquisition of fixed assets 购置固定资产
Cm%|hk>fQ acquisition of shell “买壳”
,4--3 MU acquisition price 收购价
GW,RE\Q: act of God 天灾
<\`qRz0/ acting partner 执事合伙人
"el}9OitC active market 买卖活跃的市场；交投畅旺的市场；旺市
~1:_w ni active partner 积极参与的合伙人
Xb2.t^
]f active trading 交投活跃
7.FD16 actual circulation 实际流通
_?v&\j actual cost 实际成本
!q!5D` actual expenditure 实际开支；实际支出
h,|. qfUk actual income 实际入息；实际收入；实际收益
>["X( %&w actual market 现货市场
*b8AN3! actual price 现货价；实际价格
K( r@JW actual profit 实际利润
*3\ N j6 actual quotation 实盘；实际价位；实际报价
vR4omB{ actual year basis 按实际年度计算
7!/ !a*z g actuals 实货
e?_uJh" actuarial investigation 精算调查
= P$Q;d actuarial principle 精算原则
`G:I|=#w actuarial report 精算师报告
*aW:Z6N Actuarial Society of Hong Kong 香港精算学会
QWwdtk actuarial valuation 精算师估值
)|wC 1J!L actuary 精算师
=A{s,UP ad referendum agreement 暂定协议；有待覆核的协定
Pl\ NzB,` ad valorem duty 从价税；按值征税
Ruv`yfQ ad valorem duty system 从价税制
)~-r&Q5d ad valorem fee 从价费
O-&^;]ieJ ad valorem tariff 从价关税
z-N
N( G+ additional allowance 额外免税额
L<k(stx~ additional amount for unexpired risk 未过期风险的额外款额
` Z^ \<{z additional assessable profit 补加应评税利润
[JYy
additional assessment 补加评税
P&IS$FC.\ additional commitment 额外承担
IoZ _zz0 additional commitment vote 额外承担拨款
bF'Jm*f additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
DT3"uJTt additional dependent parent allowance 供养父母额外免税额
qs {wrem additional provision 额外拨款
>|aVGY additional stamp duty 附加印花税
KAg-M# additional tax 补加税罚款；补加税款
9AJ "C7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
K57u87=*X? adjudged bankrupt 被裁定破产
`Wd4d2aLG adjudicated bankrupt 裁定破产人
wvRwb adjudication fee 裁定费；评定印花税额手续费；评估契据费
.iYp9?t adjudication of bankruptcy 裁定破产；宣告破产
W. BX6 adjudication of insolvency 裁定无力偿还债务
? =G{2E. adjusted actual 经调整的实数；调整后的实数
'x6rU"e $J adjusted current assets 经调整的流动资产；调整后的流动资产
wOg#J adjusted figure 经调整的数字；调整后的数额
'| p"HbJ adjusted liabilities 经调整的负债；调整后的负债
L~Y^O`c adjusted loss 经调整的亏损；调整后的亏损
fd $nAE adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
f7/M _sx adjusted profit 经调整的利润；调整后的利润
+GncQs
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dU -nE5 adjusted value 经调整的价值；调整后的价值
zX ]l$Q+ adjustment 调整；修订；理算〔保险〕
.d6b ? t adjustment centre 调剂中心
1` GW>ZKv adjustment lag 调整过程的时间差距；调整时差
DE+k'8\T adjustment mechanism 调整机制
UCj{
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fp}5QUm- adjustment process 调整过程；调整程序
QmMA] Q adjustment range 调整幅度
X ?o6=)SC| administered exchange rate 受管制汇率
7{\6EC}d[& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~r_2V$sC2 administration expenses 行政费用
$WXO1o(O administration fee 手续费；行政费
8[;AFm ?,` administration in bankruptcy 破产管理
f>|W d;7l: administration order 遗产管理令
+ w'q5/` administrator 管理人；遗产管理人
8jY<S+[o administrator of the estate 遗产管理人
L+~XW'P? admission of debt 债项承认书
oqo7Ge2 admission of proof 接纳债权证明
jq%}=-%KE advance 放贷款项；垫付款项；预支款项；预付款项
tz5\O } advance account 暂支帐目；预付款帐户
a7!{`fR5 advance compensation 预付补偿金
L;W FHIE advance from shareholder 股东垫款
0BH-kr advance pending reimbursement 预支以待日后付还
(/FG#D. advanced economy 先进经济体系
]=PkgOJD advancement 预付；预付财产
GI@ ;76Qf advances warrant 垫款令
C3'?E<F advancing 贷出
izzX$O[=: adverse balance 逆差
T gl > adverse exchange 逆汇
PS8^ = advertisement addressed to shareholders 在报章刊登的致股东通告
AH-BZ8 advice for collection 托收通知书
\OXQ%J2v advice of drawing 提款通知书；汇票通知书
]( FFvqA advice of payment 付款通知
@,9YF }
Advisory Committee [Securities and Futures Commission]
Z/T( 4 谘询委员会〔证券及期货事务监察委员会〕
tSe[*V 4{' Advisory Committee on Diversification 经济多元化谘询委员会
XRHngW_A affidavit 誓章；遗产申报誓章
uPxJwWXO affidavit of no receipt 述明无收款的誓章
vR&b2G7o affiliate 联号；联营公司；附属公司
!# zO% affiliated company 附属公司；联号；联营公司
~~=]_lwyK% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
eV~"T2!Sb affordability 负担能力
% C rTO( African Development Bank [AfDB] 非洲开发银行
BwrX.!M after-acquired property 事后取得的财产
n5z|@I`S_ after-hours dealing 市后交易
M2\c0^R after-tax profit 税后盈利；税后利润；税后溢利
I E{:{b\ agency agreement 代理协议
^#IE
t# agency expenses 代理机构的开支
Wt=\hixj- agency fee 代理费
|AT`(71 Agency Law 《代理法》
;/t~MH agent 代理人；承销人
%w?C)$Kn\ agent of company 公司代理人
WZTAXOw agent's fee 代理人费；经纪费
FmFjRYA W aggregate 总计；总数；总体数字
J~n |5* cz aggregate amount 总款额；总额
W23Q>x&S aggregate assets and liabilities 总体资产与负债
fjy7 gC2 aggregate at constant price 按固定价格计算的总体数字
[jksOC)@4 aggregate demand 总需求
9s*QHCB0 aggregate gross position 总持仓量
Q7-iy aggregate limit 总限额
!l]_c 5 aggregate of salaries tax 合计薪俸税
yZ N~A: aggregate performance 总体表现；总体业绩
o/Q|R+yXV aggregate supply 总体供应
"
%qr* | aggregate surplus 总盈余
ANgt\8 aggregate total 整体总额
)U7fPKQ aggregate value 总值；合计价值
1wm` a aggregated basis 合计基准
^!x! F aggregated net chargeable income 合计应课税入息实额
8]oolA:^4s aggregation 合并计算；合计；总和
"0,FB4L[U5 aggregation of incomes of husband and wife 夫妇入息合并计算
c2Exga_ aggregation of property 财产的总和
) iZU \2L agio 差价；贴水
c&N;r| N Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
L|L|l iWd Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
#kh:GAp] 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
p<z eaf0W Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5S, Kq35$( 《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》
_ ]- 4UA- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
I9Uj3cL\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
G&@d J &B agreement for a settlement 授产协议
QBG jH^kL agreement for assignment 转让协议
I ~^Xw7 agreement for sale 售卖协议；买卖协议
!XM<`H/ agreement for sale and purchase 买卖协议
uE<8L(*B agreement for the payment of interest 支付利息协议
^B%c3U$o agreement for the repayment of money 还款协议
CyS %1 1L agreement of reinsurance 再保险协议
lHDZfwJ&C1 Agricultural Bank of China 中国农业银行
K&zW+C b air passenger departure tax 飞机乘客离境税
8};kNW^2m Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
KVr9kcs airport tax 机场税
Gz BPI'C alcohol duty 酒精税
,k=8|=aF alienation 让与；让渡；转让
~#i2re G5 alimony 生活费；赡养费
!t cz_% All Ordinaries Index [AOI] 所有普通股指数
k5J18S all risks 全险；综合险
dp K - All Sales Record for Stock Market 《股票市场成交报告》
G.^) 5!By Allied Capital Resources Limited 新联财务有限公司
QqRF?%7q"q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
cTS.yN({G allocation letter 拨款信件
\#WWJh"W allocation of fund 分配款项；预留款项
j vAjnh# allocation of profit 利润分配；溢利分配
;]b4O4C\ allocation warrant 拨款令
DA04llX~ allotment 分配；配股
5!cp^[rGL allotment notice 股份配售通知；配股通知
Sc#3<nVg allotment of shares 股份分配
@}:E{J#g allowable 可获宽免；免税的
?qi~8.<w allowable business loss 可扣除的营业亏损
K~2sX>l allowable expenses 可扣税的支出
j*[P\Cm allowance 免税额；津贴；备抵；准备金
v+[S$ { allowance for debts 债项的免税额
!> D[ Y allowance for depreciation by wear and tear 耗损折旧免税额
c9o]w8p/ allowance for funeral expenses 殡殓费的免税额
\uZ|2WG` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8|<</v8i allowance for repairs and outgoings 修葺及支出方面的免税额
=[&+R9s allowance to debtor 给债务人的津贴
6)*B%$?x alteration of capital 资本更改
_ E-\a S{ alternate trustee 候补受托人
=.&8ghJ*M amalgamation 合并
K *{RGE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
I>JE\## ^n ambit of charges 征税范围；收费范围
rsLkH&aM amended valuation 经修订的估值
PH%'^YA l7 American Commodities Exchange 美国商品交易所
# ACT&J American Express Bank Limited 美国运通银行
sW'_ K.z American Stock Exchange 美国证券交易所
[7d(P EQL` amortization 摊销
x;$ESPPg amount due from banks 存放银行同业的款项
M:/(~X{? amount due from banks abroad 存放海外银行同业的款项
/e[m;+9^& amount due from holding companies 控股公司欠款
z i3v, Kq amount due from local banks 存放本港银行同业的款项
iETUBZ amount due to banks 银行同业的存款
~[dL:=?c amount due to banks abroad 海外银行同业的存款
}A,!|m4 amount due to holding companies 控股公司存款
KvEv0L<ky amount due to local banks 本港银行同业的存款
ZSW@,Ti amount due to outport banks 外埠银行同业的存款
c"-X : m" amount for note issue 发行纸币的款额
XzSl"U PYH amount of bond 担保契据的款额
@eeI4Jz amount of consideration 代价款额
U,Uy0s2r amount of contribution 供款数额
od 5nRb amount of indebtedness 负债款额
m;\nMdn amount of principal of the loan 贷款本金额
jf`w8*R amount of rates chargeable 应征差饷数额
=}kISh amount of share capital 股本额
mXyN{`q= amount of sums assured 承保款额
U;4i&=.! amount of variation 变动幅度
"uT2 DY[ amount of vote 拨款数额
Y0krFhL'x0 amount payable 应付款额
9jY+0h*uP amount receivable 应收款额
+])<}S!M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Hg<aU*o; analysis 分析
nW"O+ s3 ancillary risk 附属风险
HR"clD\{Di annual account 周年帐目；周年帐目报表；年度决算；年结
>l><d!hw annual accounting date 年结日期
wdfbl_`T annual allowance 每年免税额；年积金；年度津贴；年津
iQ(j_i'+!I annual balance 年度余额
_pZ
< annual disposable income 每年可动用收入
A[^#8evaK annual estimates 周年预算
dor1(@no| annual fee 年费
|LZ{kD| annual general meeting 周年大会
iu(obmh/o annual growth rate 年增率；每年增长率
>r 7PK45.K annual long-term supplement 长期个案每年补助金
?d%{- annual pensionable emolument 可供计算退休金的年薪
=X^a annual report 年报
%K')_NS@ Annual Report on the Consumer Price Index 《消费物价指数年报》
Y'~O_coG annual return 周年报表；周年申报表；每年报税表格
!j`<iPI7B Annual Return Rules 《周年报表规则》
UkpTK8>& annual review of consumer prices 每年消费物价回顾
*]NfT}} annual roll-forward basis 逐年延展方式
"_\ " S annual salary 年薪
6vAZLNG3 annual statement 年度报表；年度决算表
X/cb1 # 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
BJb, annuitant 年金受益人
T9 & {s-3* annuity 年金
}T(=tfv@ annuity contract 年金合约
~!~i_L\V annuity on human life 人寿年金
u&uFXOc' antecedent debt 先前的债项
&g&,~ Y/z; ante-dated cheque 倒填日期支票
Jyg J4RI%j anticipated expenditure 预期开支
{l!{b1KJ anticipated net profit 预期纯利
h)ZqZ'k$ anticipated revenue 预期收入
B
}euIQB anti-inflation measure 反通货膨胀措施
F nXm;k,9* anti-inflationary stance 反通货膨胀立场
|8~)3P k apparent deficit 表面赤字
k(^TXUK\o apparent financial solvency 表面偿债能力
|v8h g])I+ apparent partner 表面合伙人
&
[@)Er= application for personal assessment 个人入息课税申请书
%L P4RZ application of fund 资金应用
, +J)`+pJx application to release as liquidator and to destruct the books of accounts and documents
k<Gmb~Tg1 申请免除清盘人职务及毁灭帐簿与文件
AVw oOv J appointed actuary 委任精算师
i 0/Q fB%O appointed auditor 委任核数师；委任审计师
gBh X=2% appointed trustee 委任的受托人
zJW 2F_ appointer 委任人
f~ \H|E8( apportioned pro rata 按比例分摊
w^
z ftm apportionment 分配；分摊
:%J;[bS+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\By_mw apportionment formula 分摊方程式
mY/"rm apportionment of estate duty 遗产税的分摊
tt2
S.j appraisal 估价；评估
oF>`> appreciable growth 可观增长
X"d"a={] appreciable impact 显着影响
y3 b"'-% appreciable increase 可观增长
m4oj1h_4 appreciation 增值；升值
]tT=jN&( appreciation against other currencies 相对其他货币升值
y[85eM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
qQ^CSn98J appreciation tax 增值税
B-w`mcqp $ appropriation 拨款；拨用；拨付
u9KT_`
) appropriation account 拨款帐目
'_4apyq| Appropriation Bill 拨款法案
_,60pr3D' appropriation-in-aid system 补助拨款办法
/huh}&NNu approved assets 核准资产
FCEmg0qdjD approved basket stock 认可一篮子证券
"Y L ^j~A approved budget 核准预算
[ !#Db a# approved charitable donation 认可慈善捐款
%n9ukc~$p approved charitable institution 认可慈善机构
"GZ}+K*GG approved currency 核准货币；认可货币
aV|V C $ approved estimates 核准预算
\9OKf|#j approved estimates of expenditure 核准开支预算
fXWE4^jU approved overseas insurer 核准海外保险人
)' f =!'X approved overseas trust company 核准海外信托公司
-r< 8mL:yW approved pooled investment fund 核准汇集投资基金
$Ugc:L< h+ approved provident fund scheme 认可公积金计划
#~/9cVm$ approved provision 核准拨款
(0Br`%!F approved redeemable share 核准可赎回股份
)#M $ov approved regional stock 认可地区性证券
)#i"hnYpQ approved retirement scheme 认可退休金计划
<a $!S approved subordinated loan 核准附属贷款
N}%AU m/L arbitrage 套戥；套汇；套利
*j]Bo,A C arbitrageur 套戥者；套汇者
AQ(n?1LU arbitrary amount 临时款项
2IW!EUR arrangement 措施；安排；协定
0]*W0#{Zj arrears 欠款
+g7]ga arrears of pay 欠付薪酬
?+7 ~ E8 arrears of revenue 逾期未收税款；逾期未收的帐项
S@3`H 8 [ articles of association 组织章程；组织细则；组织章程细则
4(P<'FK $ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Cq/u$G ascertainment of profit 确定利润
n:wAxU "Asia Clear" “亚洲结算系统”
AN :s%w2 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
lJ= EP.T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/cx'(AT Asian Development Fund [ADF] 亚洲发展基金
a@jM%VZ Asian dollar bond 亚洲美元债券
0lniu=xmQ- Asian dollar market 亚洲美元市场
8g)$%Fy+N Asian dollar rate 亚洲美元利率
zF^H*H Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
.hx FFk%5 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r`<e<C asked price 沽盘；喊价；索价；卖方报价
"@ ^<~bw assessable income 应评税入息
7K.],eo0 assessable loss 应评税亏损
/v<Gt%3X assessable profit 应评税利润
n=JV*h0 assessable value 应评税值
k3t]lG p assessed profit 估定利润
FIfLDT+ Wh assessed value 经评估价值
=J)-#|eZG assessment 评税；评定；估价；评税单
SC%HH u\l assessment number 评税编号；估价编号
hM!g6\ w assessment of additional tax 补加税评税
zj2y=A| Y assessment of performance 业绩评估；实绩评价
!:5'MI@ Assessor 评税主任
w@R" g%k- asset price bubbles 资产价格泡沫
zfI{cMn'J asset-backed securities 具资产保证的证券
YI*H]V%w assets accretion 资产增值
G$'UK assets and liabilities 资产与负债
hG~.Sc:G assets betterment statement 资产递增表；资产改进表
-a>CF^tH assets lending 实物放款；有抵押贷款
LNR1 YC1c assets of the company passing on the death 死者去世时转移的公司资产
k)D5>T assets pledged as security for liabilities 用作负债抵押的资产
`u_MdB}<x; assets portfolio 资产投资组合
&F#eYEuy assets price 资产价格
eQ)*jeD assets quality 资产质素
U_'M9g{,< assets realization 资产变现
OhN2 FkxL assets refinancing arrangement 资产再集资安排
Q'3tDc< assets securitization 资产证券化
Z]{=Jy !F assets situated outside Hong Kong 在香港以外地方的资产
mDp8JNJNE assets stripping 削减资产；拆卖资产
{ g[kn^| assets value 资产值
ndDF(qHr assignee 承让人
1>\ V>g9 assignment 转让；转让书；转让契
|ITCw$T assignment of interest 权益转让
^Tj{}<yT assignment of letters patent and trade mark 专利证书及商标转让
4zhh **]B assignment of property 物业转让；物业转让书
2 f%+ 1uU assignment right 转让权
O>vCi& assignor 转让人
A7#n BHwxZ associate 有联系的人；有关连人士；相联者；合伙人；联系人
Y=Ic<WHR Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^fO9oPM| associate member 附属会员
KwaxNb5 associated body corporate 相联法人团体
T zS?WYF associated company 相联公司；联属公司
,d lq2 associated corporation 相联法团
i9qIaG/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9S9j 公认会计师公会〔英国〕
YW~ 9 N Association of Futures Exchange Brokers 香港期货经纪协会
N<4 nb Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Dpu?J F] association of underwriters 承保人组织
98
NFJ assumption of control 接管
ADOA&r[ assurance 担保；保险；转易；转易书
A2L"&dl assurance of interest 权益的转易
?-2s}IJO at 19XX price 按一九ＸＸ年价格计算
X efmC6X at a discount 按赔价计算；按贴水价格计算；打折扣
guf&V}& at a premium 按溢价计算；按升水价格计算
;<T,W[3J at call 通知付款；按通知
]gnEo.R at constant market price 按固定市价计算
7Q Ns q at constant price 按固定价格计算
+3XaAk at cost 按成本计算
^yl}/OD at current market price 按当时市价计算；按现时市价计算
/%jX=S.5h< at current price 按当时价格计算；按现时价格计算
;K> 'Gl at factor cost 按要素成本计算；按生产要素成本计算
N Lx TiyQy at money-of-the-day price 按付款当日价格计算
fyT|xI`iD at or better 按指定或较佳价位〔买卖指令〕
C GK]i. N at par 按面值计算；平价
{ Dm@_& at sight 见票即付
b?,%M^9\` at the close 按收市盘
"WtYqXyd at the opening 按开市盘
^j RX6 attestation 见证；见证条款
` s+kYWg'Z at-the-money option 平价期权
\ 5j}6Wj attorney 受权人；受托代表人
Z;1r=p#s attornment 新拥有人承认书
H0])>1sWB attributable profit 可归属利润
P'}B5 I~ attributable share value 可归属股份价值
p {ZyC Auckland Stock Exchange 奥克兰证券交易所
(xTGt",_Jo auction 拍卖
X}x\n\Z auctioneer 拍卖商
k$f2i,7' audit 审计；核数
-(lP8Y~gFY Audit Commission 审计署
km u`sk" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0!0o[3* 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
2v@B7r4} audit review 帐目审查
] `q]n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
kMLJa=]$ audited account 审计帐目；经审计的帐目
l.
cp[ audited annual account 经审计的周年帐目
cvT@` 1 audited balance sheet 经审计的资产负债表
H
n]( )/ auditor 核数师；核数主任；审计师
?tqJkL# auditor's certificate 核数师证明书；审计师证明书
uF}B:5 3A auditor's report 核数师报告；审计师报告
za 7+xF
Aussie bond 澳元债券
[MbbL austerity budget 紧缩预算
+kE~OdZG Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(G{S* + Australia All Ordinaries Index 澳洲所有普通股票指数
/uR /,R++ Australian Dollar [AUD] 澳元
k #\j \t- Australian Options Market 澳大利亚期权市场
[S~Bt78d%r Australian Securities Commission 澳洲证券事务监察委员会
Prf G Australian Society of Certified Practising Accountants 澳洲执业会计师公会
0n kC%j Australian Stock Exchange 澳大利亚证券交易所
)'RaMo` 4 Austrian Schilling [ATS] 奥地利先令
3 4%B0 authentication 认证；鉴证
^LB] authority to purchase 委托购买证；委购书
z'1%%.r;FM authorization 认可；核准；授权；授权书
l EHXh2 authorization by direction 指示授权
Os9 EMU$ authorization by instruction 指令授权
4 ]p#9`j authorization by warrant 令状授权
,:'JJZg@ authorization of unit trust 单位信托的认可
$-t@=N@vO? authorized agent 指定代理人
q `L )^In" authorized capital 法定资本
1(>2tEjYT authorized clerk 出市员
;; Z'd@ authorized dealer 认可交易商
&&LB0vH!J authorized financial institution 认可财务机构
ir{
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#Oj yUQ, authorized fund house 获授权的基金公司；认可基金公司
mPQT%%MF authorized institution 认可机构
wWf_d jd authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
tk h
*su authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q I~ *G3 authorized insurer 获授权保险人；获认可承保人
2.MUQ;OX authorized investment 特准投资项目
[Y, L=p authorized person 获授权人
7 j=KiiI authorized representative 获授权代表
_&s pMf authorized share capital 法定股本
8 qw{e`c automated quotation system 自动报价系统
&?1^/]'"r Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
P,-5af*; 自动交易系统〔香港期货交易所有限公司〕
8>x' . 8 automatic adjustment mechanism 自动调整机制
L1g0Dd\Ox automatic adjustment system 自动调整系统
bE2O[B Automatic Clearing House 自动票据交换所
R'>@ja* automatic exchange rates accumulation system 自动化汇率累集系统
\SO)|M>. a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6~W@$SP,F automatic teller machine [ATM] 自动柜员机
~@-r autopay 自动转帐
ybFxz available assets 可用资产
~$[fG}C.K available fiscal reserve 现存财政储备
8c9<kGm$E available profit 可用利润
+O9x8OPHW Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Tl[*(| /C average 平均；平均数；海损
f#GMJ mCQs average basic salary 平均基本薪金
hjFht+j1 average consumer expenditure 平均消费开支；一般消费开支
@> ~\ So| average cost 平均成本
HB }rpiB average cost of land production 增辟土地平均成本
RU6c 8>" average daily turnover 平均每日成交额
sb8bCEm- \ average daily wage rate 平均每日工资率
7_) 38 average expenditure pattern 平均开支模式
Nz`v+sp average growth rate 平均增长率
r[;d.3jtP average net fixed assets 固定资产平均净值
X;)/<:mX average of relatives 相对价格平均数
yx4pQL7 average price 平均价格
g:y4C6b average propensity to consume 平均消费倾向；一般消费倾向
`0M6<e]C average propensity to save 平均储蓄倾向；一般储蓄倾向
k[a<KbS average rate 平均率
} }~a4p>% average revenue 平均收入；平均收益
n9 J{f"`m average stock 平均库存；平均存货
4`: POu& average yearly rent 平均年租
wJq$yqos{ avoidance of double taxation 避免双重课税
Tt{z_gU6 avoidance of tax 避税
