A:
.c ~;/@{ A share Ａ股；甲类股份
c%i/ '<Afr abatement of tax 减税；减扣免税额
Eiz\Nb ABN AMRO Bank N.V. 荷兰银行
LFg<j1Gk` above-the-line expenditure 线上项目支出；经常预算支出
Pme`UcE3H above-the-line receipt 线上项目收入；经常预算收入
yrkd#m ABSA Asia Limited 南非联合亚洲有限公司
+2C:] absolute change 绝对数值变更
y;#p=,r absolute expenditure 实际开支
Isoqs(Oi absolute guideline figure 绝对准则数字
<qHwY. absolute interest 绝对权益
s u![S T( absolute order of discharge 绝对破产解除令
wI i(p5* absolute profit margin 绝对利润幅度
m<"1*d~ absolute value 实值；绝对值
`2S%l, >)# absolutely vested interest 绝对既得权益
M,cI0i absorbed cost 已吸收成本；已分摊成本
MLa]s*
; d absorption 吸收；分摊；合并
BflF*-s ^ absorption rate 吸收率；摊配率；分摊率
bQ ACB Finance Limited 亚洲商业财务有限公司
(:E^} &A acceptable form of reciprocity 合理的互惠条件
Jq? ai8
acceptable rate 适当利率；适当汇率
sV3/8W13 acceptance agreement 承兑协议
CBi
V':; acceptance for honour 参加承兑
Ig5J_Z^]b acceptor 承兑人；接受人；受票人
D2?~03c
acceptor for honour 参加承兑人
f+L )x accident insurance 意外保险
#4d 0/28b Accident Insurance Association of Hong Kong 香港意外保险公会
ab3" ?.3m accident insurance scheme 意外保险计划
ScM2_k`D accident year basis 意外年度基准
F"a,[i,[W accommodation 通融；贷款
1a#wUd3
accommodation bill 通融票据；空头票据
zPhN V8k- accommodation party 汇票代发人
zif()i
account balance 帐户余额；帐户结余
Wq"pKI#x account book 帐簿
ap_(/W account collected in advance 预收款项
ilzR/DJ Ma account current book 往来帐簿
B;?a. 81~ account of after-acquired property 事后取得的财产报告
$,'r}
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I#$u(2.H account payable 应付帐款
CIYD'zR[2 account payee only [A/C payee only] 只可转帐；存入收款人帐户
=B;rj account receivable 应收帐款
_0 Wd m* account receivable report 应收帐款报表
-,zNFC:6g account statement 结单；帐单；会计财务报表
!~>u\h account title 帐户名称；会计科目
:Wb+&|dU accountant's report 会计师报告
EY> %#0 Accountant's Report Rules 会计师报告规则
6=|Q>[K accounting and auditing procedure 会计与审计程序；会计与核数程序
@8V8gV? zm Accounting Arrangements 《会计安排》
Z> Sv[ Ec accounting basis 会计基础
(lt/ t accounting by Official Receiver 破产管理署署长呈交的帐目
!X
|Tf Accounting Circular 《会计通告》
)RA7Y}e|m accounting class 会计类别
]+fL6"OD/2 accounting date 记帐日期；会计结算日期
t%N #Yh! accounting for money 款项核算
%H%>6z x Accounting Officer 会计主任
^H&6'A` accounting period 会计报告期；会计期
) VJ| accounting policy 会计政策；会计方针
{e>}.R accounting practice 会计惯例
5U jXpS accounting principle 会计准则
{^$rmwN accounting record 会计记录
{?eD7xL:- accounting report 会计报告
JX>_ imo
Accounting Services Branch [Treasury] 会计事务部〔库务署〕
_gw~A {O Accounting Society of China 中国会计学会
[&)9|EV accounting statement 会计报表
bYow EzieF accounting system 会计制度；会计系统
RHE< QG accounting transaction 会计事项；帐务交易
7\5 [lM accounting treatment 会计处理
Pu}r`
E_ accounting year 会计年度
#!Kg?BR2 accretion 增值；添加
,X9Y/S
l accrual 应计项目；应累算数目
CX\#
|Q8q accrual basis 应计制；权责发生制
L(AY) gB accrual basis accounting 应计制会计；权责发生制会计
gIRFqEz@o accrue 应累算；应计
TLO-$ >h accrued benefit 应累算利益
|A0kbC. accrued charges 应计费用
3osAWSCEL accrued cumulative preference share dividend 应累算的累积优先股股息
okr'=iDg accrued expenses 应累算费用
/Xn I> accrued interest payable 应付利息；应计未付利息
~ TurYvf accrued interest receivable 应收利息；应计未收利息
se7_:0+w accrued right 累算权益
L3i\06M accruing profit 应累算的利润
dHd{9ftyF accumulated fiscal reserve 累积财政储备
B#sc!eLmU& accumulated profit 累积利润；滚存溢利
<fN?= u+ accumulated reserve 累积储备
u3"F7
lJ accumulation of surplus income 累积收益盈余
X8?|5$Ey acquired assets 既得资产
+| Cvv]Tx1 acquisition 收购；购置；取得
ioh_5
5e acquisition cost 购置成本
=}_c=z?UY acquisition expenses 购置费用
*i)GoQoB acquisition of 100% interest 收购全部股权
&bA;>Lu#|o acquisition of control 取得控制权
[ ,G]#<G?q acquisition of fixed assets 购置固定资产
`M p]iD { acquisition of shell “买壳”
8 rnr>Ee@ acquisition price 收购价
&ec_jxF act of God 天灾
zBqr15 acting partner 执事合伙人
qdO^)uJJ active market 买卖活跃的市场；交投畅旺的市场；旺市
C.(<KV{b active partner 积极参与的合伙人
,!u^E|24
active trading 交投活跃
1 5rE|m^ actual circulation 实际流通
.KK"KO5k actual cost 实际成本
:t9(T ?2 actual expenditure 实际开支；实际支出
tA'i- D & actual income 实际入息；实际收入；实际收益
<>2QDI6_ actual market 现货市场
)3z.{.F actual price 现货价；实际价格
?Yz.tg actual profit 实际利润
Fda <cS] actual quotation 实盘；实际价位；实际报价
)lH?XpfTjm actual year basis 按实际年度计算
1!BV]&,[ actuals 实货
O `rrg~6# actuarial investigation 精算调查
+h*&r ~T actuarial principle 精算原则
sm\/wlbE actuarial report 精算师报告
0H;dA1 Actuarial Society of Hong Kong 香港精算学会
=Xud L^GF actuarial valuation 精算师估值
Awe\KJ^` actuary 精算师
WET $H, ad referendum agreement 暂定协议；有待覆核的协定
?Cmb3pX^\ ad valorem duty 从价税；按值征税
!)_5 z < ad valorem duty system 从价税制
l,sYYU+iY ad valorem fee 从价费
(7-K4j` ad valorem tariff 从价关税
QAcvv 0Hv additional allowance 额外免税额
#`}g?6VHo additional amount for unexpired risk 未过期风险的额外款额
a?Q~C<k additional assessable profit 补加应评税利润
| ql!@M(p additional assessment 补加评税
v T3LhN+ 1 additional commitment 额外承担
YQ e @C additional commitment vote 额外承担拨款
LOe!qt\& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4Mg0 9 additional dependent parent allowance 供养父母额外免税额
xI_WkoI additional provision 额外拨款
WV?i YX! additional stamp duty 附加印花税
c( gUH additional tax 补加税罚款；补加税款
"ve?7&G7U Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-7;RPHJs adjudged bankrupt 被裁定破产
~+^,o_hT adjudicated bankrupt 裁定破产人
p|Z"<
I7p( adjudication fee 裁定费；评定印花税额手续费；评估契据费
/"Rh
bE adjudication of bankruptcy 裁定破产；宣告破产
m0/ J3 adjudication of insolvency 裁定无力偿还债务
EYG&~a>L* adjusted actual 经调整的实数；调整后的实数
c S{ l2}E adjusted current assets 经调整的流动资产；调整后的流动资产
j:U>V7Kn3~ adjusted figure 经调整的数字；调整后的数额
h_y<A@[P } adjusted liabilities 经调整的负债；调整后的负债
6o6!O l adjusted loss 经调整的亏损；调整后的亏损
h-!( O^M 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
eYR/kZ %< adjusted profit 经调整的利润；调整后的利润
ZOS{F_2. adjusted surplus 经调整的盈余额；调整后的盈余额
5p"*n kF adjusted value 经调整的价值；调整后的价值
0nhsjN}v adjustment 调整；修订；理算〔保险〕
" P0o)g+{ adjustment centre 调剂中心
z36ny o adjustment lag 调整过程的时间差距；调整时差
|!IJ/ivEgw adjustment mechanism 调整机制
d5sG t# adjustment of loss 亏损调整
BWw 7o{d adjustment process 调整过程；调整程序
PS \QbA
adjustment range 调整幅度
EA?:GtH administered exchange rate 受管制汇率
I~4 `NV0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
bFJmXx & administration expenses 行政费用
w )DO"Z7 administration fee 手续费；行政费
y~U+MtSf# administration in bankruptcy 破产管理
T|9Yo=UK% administration order 遗产管理令
.8.ivfmJh administrator 管理人；遗产管理人
) @))3 administrator of the estate 遗产管理人
?86h:9 admission of debt 债项承认书
X(E f=:
admission of proof 接纳债权证明
)Q7;)iPY# advance 放贷款项；垫付款项；预支款项；预付款项
Hk3HzN 3 advance account 暂支帐目；预付款帐户
@A$%baH0 advance compensation 预付补偿金
Q"Q|]f* advance from shareholder 股东垫款
w&f29#i;b advance pending reimbursement 预支以待日后付还
unjo& advanced economy 先进经济体系
;x+4jpH ]B advancement 预付；预付财产
Fi*6ud\n! advances warrant 垫款令
r@s, cCK9? advancing 贷出
]l+2Ca:-[j adverse balance 逆差
!M3IuDN adverse exchange 逆汇
:!{a ey advertisement addressed to shareholders 在报章刊登的致股东通告
uiHlaMf advice for collection 托收通知书
Y^3tk} yru advice of drawing 提款通知书；汇票通知书
X3 a:*1N advice of payment 付款通知
b/ZX}<s(1= Advisory Committee [Securities and Futures Commission]
?nU V3#6{ 谘询委员会〔证券及期货事务监察委员会〕
7"8HlOHA Advisory Committee on Diversification 经济多元化谘询委员会
jzzVZ%t affidavit 誓章；遗产申报誓章
7B7I'{d affidavit of no receipt 述明无收款的誓章
Gg,,q JO affiliate 联号；联营公司；附属公司
zhYE#hv2 affiliated company 附属公司；联号；联营公司
ojyG|Y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
E7*1QR{Q affordability 负担能力
~49+$.2 African Development Bank [AfDB] 非洲开发银行
4.??U!r>KI after-acquired property 事后取得的财产
= ng\ after-hours dealing 市后交易
5<d
Y,FvX after-tax profit 税后盈利；税后利润；税后溢利
P=u ) Q _ agency agreement 代理协议
mHw1n=B agency expenses 代理机构的开支
|L]d J< agency fee 代理费
lzuPE,h Agency Law 《代理法》
x-%nnC6e agent 代理人；承销人
h"ZF,g;a agent of company 公司代理人
d@#=cvW agent's fee 代理人费；经纪费
5'oWd
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QKHm OVh] aggregate amount 总款额；总额
rZ0@GA aggregate assets and liabilities 总体资产与负债
lzm9Cl kfH aggregate at constant price 按固定价格计算的总体数字
Or6'5e?N aggregate demand 总需求
9';0vrFeM aggregate gross position 总持仓量
ts9N$?0:V aggregate limit 总限额
%>24.i"l aggregate of salaries tax 合计薪俸税
fI"`[cA"] aggregate performance 总体表现；总体业绩
CGv(dE,G&] aggregate supply 总体供应
TR
]lP<m aggregate surplus 总盈余
{9C(\i + aggregate total 整体总额
v
SWqOv$ aggregate value 总值；合计价值
{/B) YR aggregated basis 合计基准
M~
* E! aggregated net chargeable income 合计应课税入息实额
hoU&'P8 aggregation 合并计算；合计；总和
Rzb663d aggregation of incomes of husband and wife 夫妇入息合并计算
lG jdDqi aggregation of property 财产的总和
$,6= .YuY agio 差价；贴水
6 t A?<S 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》
QW~o+N~~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
u&pLF%'EQ 《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》
pRt )B`# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
gvwR16N 《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》
@^;\(If 2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
uOougSBV, 《香港政府和大韩民国政府关于相互促进和保护投资协定》
45ct*w agreement for a settlement 授产协议
^Jc~G~x4* agreement for assignment 转让协议
uP+
j_is agreement for sale 售卖协议；买卖协议
`o:)PTQNg agreement for sale and purchase 买卖协议
uiiA)j*! agreement for the payment of interest 支付利息协议
" I _T agreement for the repayment of money 还款协议
1
C[#]krh agreement of reinsurance 再保险协议
BDB-OJ Agricultural Bank of China 中国农业银行
fnB-? 8K< air passenger departure tax 飞机乘客离境税
Uhg[#TUK Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
%e1<N8E4 airport tax 机场税
4H\O&pSS alcohol duty 酒精税
*N Xwllrci alienation 让与；让渡；转让
;#f%vs>Y7i alimony 生活费；赡养费
faMUd#o& All Ordinaries Index [AOI] 所有普通股指数
*23 all risks 全险；综合险
q )@.f. All Sales Record for Stock Market 《股票市场成交报告》
R`
X$@iM Allied Capital Resources Limited 新联财务有限公司
%81tVhg all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`_<AZ{&& allocation letter 拨款信件
qTffh{q V allocation of fund 分配款项；预留款项
dB_\,%vAd allocation of profit 利润分配；溢利分配
b_wb!_ allocation warrant 拨款令
/Ee0S8!Z!1 allotment 分配；配股
.h7b 4J allotment notice 股份配售通知；配股通知
sav2 .w allotment of shares 股份分配
MfYe @ ;m allowable 可获宽免；免税的
1noFXzeU3 allowable business loss 可扣除的营业亏损
` 5!7Il allowable expenses 可扣税的支出
S3 x:]E: allowance 免税额；津贴；备抵；准备金
&Kj q dp allowance for debts 债项的免税额
A= ,q& allowance for depreciation by wear and tear 耗损折旧免税额
K-vso4@BJ allowance for funeral expenses 殡殓费的免税额
}i/{8Ou W allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0Fi7| allowance for repairs and outgoings 修葺及支出方面的免税额
qBCZ)JEN#U allowance to debtor 给债务人的津贴
Sb,{+Wk alteration of capital 资本更改
3QXGbu}:h! alternate trustee 候补受托人
KTf!Pf?g amalgamation 合并
2 etlR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
7:1Hg j( ambit of charges 征税范围；收费范围
?m~x%[Vn amended valuation 经修订的估值
z Gz5|u American Commodities Exchange 美国商品交易所
SM^6+L"BE American Express Bank Limited 美国运通银行
y()#FRp7 American Stock Exchange 美国证券交易所
.Hgiru& amortization 摊销
HP?e?3.T amount due from banks 存放银行同业的款项
A:p0p^* amount due from banks abroad 存放海外银行同业的款项
V Q}=7oe%q amount due from holding companies 控股公司欠款
Z2
t0l% amount due from local banks 存放本港银行同业的款项
F92n)* [ amount due to banks 银行同业的存款
q<;9!2py
amount due to banks abroad 海外银行同业的存款
ly^F?.e- amount due to holding companies 控股公司存款
yGN<.IP75 amount due to local banks 本港银行同业的存款
"CZ`hx1|^ amount due to outport banks 外埠银行同业的存款
`ZNjA},. amount for note issue 发行纸币的款额
pwu5Fxn) amount of bond 担保契据的款额
g5T~%t5lo amount of consideration 代价款额
u 6%56 %^f amount of contribution 供款数额
5Impv3qaZ amount of indebtedness 负债款额
c)$/Uu amount of principal of the loan 贷款本金额
C[x!Lf8' amount of rates chargeable 应征差饷数额
qv,|7yw{ amount of share capital 股本额
OZISh? amount of sums assured 承保款额
t cRK\ amount of variation 变动幅度
y:v0& 9L amount of vote 拨款数额
.#+rH}=Z amount payable 应付款额
i\`[0dfY amount receivable 应收款额
F*]AjD - Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$jw!Dr E analysis 分析
^&cI+xZ2Y ancillary risk 附属风险
mBnC]$<R annual account 周年帐目；周年帐目报表；年度决算；年结
yV`! Fq 1k annual accounting date 年结日期
DU[UGJg annual allowance 每年免税额；年积金；年度津贴；年津
D|+H!f{k annual balance 年度余额
\(;5YCCE annual disposable income 每年可动用收入
E^|b3G6T annual estimates 周年预算
QY{f= annual fee 年费
b [u_r,b annual general meeting 周年大会
,:,c
ku l annual growth rate 年增率；每年增长率
,q:6[~n annual long-term supplement 长期个案每年补助金
: ;d &m annual pensionable emolument 可供计算退休金的年薪
'x!q*|zF 2 annual report 年报
y 2<g96 Annual Report on the Consumer Price Index 《消费物价指数年报》
b %v1]a[ annual return 周年报表；周年申报表；每年报税表格
Yq2 mVo Annual Return Rules 《周年报表规则》
XKR?vr7A2 annual review of consumer prices 每年消费物价回顾
;APg!5X annual roll-forward basis 逐年延展方式
}K &K { 9} annual salary 年薪
[F6=JZ annual statement 年度报表；年度决算表
@B1rtw6 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
5))?,YkrrI annuitant 年金受益人
l+T \DZ annuity 年金
%GHHnf%2Z annuity contract 年金合约
#b{ otc) annuity on human life 人寿年金
LoTq 2 / antecedent debt 先前的债项
GLk7# Y ante-dated cheque 倒填日期支票
3S .rIai+ anticipated expenditure 预期开支
7R)"HfUh anticipated net profit 预期纯利
rZDKVx anticipated revenue 预期收入
n JLr]` _ anti-inflation measure 反通货膨胀措施
xorFz{ anti-inflationary stance 反通货膨胀立场
Z0-W% W apparent deficit 表面赤字
|1t30_ /gS apparent financial solvency 表面偿债能力
Nzr zLK apparent partner 表面合伙人
qdcCX:Z< application for personal assessment 个人入息课税申请书
d/* [t! application of fund 资金应用
w0
"h ,{ application to release as liquidator and to destruct the books of accounts and documents
(j cLzq 申请免除清盘人职务及毁灭帐簿与文件
`@`Q"J appointed actuary 委任精算师
HPU7
` b4 appointed auditor 委任核数师；委任审计师
v3~,1)#aI appointed trustee 委任的受托人
6o{anHBB appointer 委任人
dnN " apportioned pro rata 按比例分摊
JQ.ZAhv apportionment 分配；分摊
H:0-.a^ZS Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8LiRZ " apportionment formula 分摊方程式
OBj .-jL apportionment of estate duty 遗产税的分摊
snN1 appraisal 估价；评估
g *^"x& appreciable growth 可观增长
N\xqy-L9 appreciable impact 显着影响
D* Vr)J appreciable increase 可观增长
&<v# ^2S3 appreciation 增值；升值
Z\@vN[[ appreciation against other currencies 相对其他货币升值
Q}]Q0'X8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
=3 & WH0 appreciation tax 增值税
w8@ Ok_fj appropriation 拨款；拨用；拨付
w V U(Du appropriation account 拨款帐目
q>H!?zi\Hy Appropriation Bill 拨款法案
U);
,Opr appropriation-in-aid system 补助拨款办法
N| Rlb5\ approved assets 核准资产
d)dIIzv approved basket stock 认可一篮子证券
HeF[H\a< approved budget 核准预算
8U=M.FFp approved charitable donation 认可慈善捐款
%P yU3 approved charitable institution 认可慈善机构
3 :f5xF approved currency 核准货币；认可货币
@++
X H } approved estimates 核准预算
SX*os$ approved estimates of expenditure 核准开支预算
_ sM$O> approved overseas insurer 核准海外保险人
*A 8C J approved overseas trust company 核准海外信托公司
{_Ke'"
k approved pooled investment fund 核准汇集投资基金
d5bj$oH approved provident fund scheme 认可公积金计划
:*4yR46 approved provision 核准拨款
/V3*[ approved redeemable share 核准可赎回股份
Z1q '4h=F. approved regional stock 认可地区性证券
*]F3pP[ approved retirement scheme 认可退休金计划
3>?ip; approved subordinated loan 核准附属贷款
g#Yqw arbitrage 套戥；套汇；套利
2t[inzn=E arbitrageur 套戥者；套汇者
WL$WWA08_ arbitrary amount 临时款项
6
rmK_Y arrangement 措施；安排；协定
d e TUfbd' arrears 欠款
GJ?rqmbL arrears of pay 欠付薪酬
! 4i arrears of revenue 逾期未收税款；逾期未收的帐项
XFd[>U<X articles of association 组织章程；组织细则；组织章程细则
/>+JK5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^DIN(0u) ascertainment of profit 确定利润
a1om8! C "Asia Clear" “亚洲结算系统”
R=8!]Oi6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Y B)1dzU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
%L~X\M:Qk Asian Development Fund [ADF] 亚洲发展基金
m>UJ; F Asian dollar bond 亚洲美元债券
!Ng^k>*h Asian dollar market 亚洲美元市场
x)V .^- Asian dollar rate 亚洲美元利率
ZXr]V'Q? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+5^*c^C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
o#w6]Fmc asked price 沽盘；喊价；索价；卖方报价
Ry/NfF= assessable income 应评税入息
^S , "i V assessable loss 应评税亏损
#<se0CJB assessable profit 应评税利润
' OJXllGi assessable value 应评税值
b6 g,mzqu assessed profit 估定利润
6
*Q5.g assessed value 经评估价值
t F`>.= assessment 评税；评定；估价；评税单
tT'd] assessment number 评税编号；估价编号
}V 9146 assessment of additional tax 补加税评税
kv) LH{ assessment of performance 业绩评估；实绩评价
S , Oy}Nv Assessor 评税主任
)5]z[sE asset price bubbles 资产价格泡沫
]4hXK!^Uu asset-backed securities 具资产保证的证券
,[~Ydth assets accretion 资产增值
to,=Q8 )0 assets and liabilities 资产与负债
g R1X@j$_ assets betterment statement 资产递增表；资产改进表
g]jtVQH'] assets lending 实物放款；有抵押贷款
kqHh@]Z0' assets of the company passing on the death 死者去世时转移的公司资产
Zwq
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8l)l9;4 6 assets portfolio 资产投资组合
$aGK8%.O assets price 资产价格
5%G++oLXf assets quality 资产质素
$\a;?>WA" assets realization 资产变现
B&L{/.v_z\ assets refinancing arrangement 资产再集资安排
tD>m%1'& assets securitization 资产证券化
q9Fc0(&Vf assets situated outside Hong Kong 在香港以外地方的资产
")Bf^DV assets stripping 削减资产；拆卖资产
~ |!q>z assets value 资产值
sU{+.k{ assignee 承让人
FeCQGT assignment 转让；转让书；转让契
K$(U>D| assignment of interest 权益转让
vtr:{ assignment of letters patent and trade mark 专利证书及商标转让
vqL{ ~tR assignment of property 物业转让；物业转让书
sW=@G'}3 assignment right 转让权
n Pv2: x assignor 转让人
'^P
Ud` associate 有联系的人；有关连人士；相联者；合伙人；联系人
w*bVBuX s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0<i~XN0g associate member 附属会员
o AQ92~b associated body corporate 相联法人团体
0.+iVOz+Y associated company 相联公司；联属公司
s?_b[B d associated corporation 相联法团
"~FXmKcX Association of Chartered Certified Accountants [ACCA] [United Kingdom]
flb3Iih 公认会计师公会〔英国〕
2c+q~8Jv Association of Futures Exchange Brokers 香港期货经纪协会
Y! Z@1V` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|y=CmNG , association of underwriters 承保人组织
(EohxLl !p assumption of control 接管
OFUN hbg assurance 担保；保险；转易；转易书
dQizM^j assurance of interest 权益的转易
H ) (K at 19XX price 按一九ＸＸ年价格计算
pX*mX] at a discount 按赔价计算；按贴水价格计算；打折扣
d2(eX \56Z at a premium 按溢价计算；按升水价格计算
)bcMKZ at call 通知付款；按通知
kXG+zs T at constant market price 按固定市价计算
^,`Lt * at constant price 按固定价格计算
OU{PVF={
at cost 按成本计算
6^
KDc at current market price 按当时市价计算；按现时市价计算
Xi0/Wb h\ at current price 按当时价格计算；按现时价格计算
X K&#K? M at factor cost 按要素成本计算；按生产要素成本计算
>EMCG.** at money-of-the-day price 按付款当日价格计算
Y e )(9 at or better 按指定或较佳价位〔买卖指令〕
mexI } at par 按面值计算；平价
h]'fX at sight 见票即付
4NEk#n at the close 按收市盘
dxASU|Yo9 at the opening 按开市盘
TyK;
q{ attestation 见证；见证条款
6J=~ *& at-the-money option 平价期权
fA+M/}= attorney 受权人；受托代表人
j*6!7u.,K attornment 新拥有人承认书
ViVYyA attributable profit 可归属利润
gi"v$ {R attributable share value 可归属股份价值
4CN8>J'- Auckland Stock Exchange 奥克兰证券交易所
z u;Yw=cM) auction 拍卖
^_<pc|1 auctioneer 拍卖商
I A+>dr
audit 审计；核数
bH,Jd dc Audit Commission 审计署
P- vA.7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1L$u8P^ < 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
}f({ 03$ audit review 帐目审查
Gn_v}31d% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-''vxt?7H& audited account 审计帐目；经审计的帐目
&0ULj6j j audited annual account 经审计的周年帐目
!p9BH6$` audited balance sheet 经审计的资产负债表
s"Kp+tTWj auditor 核数师；核数主任；审计师
7 IIM8/BI auditor's certificate 核数师证明书；审计师证明书
:F<a~_k auditor's report 核数师报告；审计师报告
{'vvE3iZ Aussie bond 澳元债券
xt`znNN austerity budget 紧缩预算
Ezml LFp. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Ni0lj: Australia All Ordinaries Index 澳洲所有普通股票指数
b UWtlg Australian Dollar [AUD] 澳元
p=r{ODw#3 Australian Options Market 澳大利亚期权市场
5 -&P4 Australian Securities Commission 澳洲证券事务监察委员会
| _S9U| Australian Society of Certified Practising Accountants 澳洲执业会计师公会
b,K1EEJ Australian Stock Exchange 澳大利亚证券交易所
As>po +T* Austrian Schilling [ATS] 奥地利先令
-eNi;u authentication 认证；鉴证
* }2o
\h6Q authority to purchase 委托购买证；委购书
K:9.fTCs* authorization 认可；核准；授权；授权书
%%DK?{jo` authorization by direction 指示授权
Wh4lz~D\@ authorization by instruction 指令授权
N;D+]_;0| authorization by warrant 令状授权
"#JoB X@yE authorization of unit trust 单位信托的认可
wr#+q1 v authorized agent 指定代理人
:x;D- kZ authorized capital 法定资本
:Mt/6} authorized clerk 出市员
z&- `<uV~ authorized dealer 认可交易商
({ i| authorized financial institution 认可财务机构
I5D\Z authorized fund 认可基金
9(B) authorized fund house 获授权的基金公司；认可基金公司
'dht5iI;Yw authorized institution 认可机构
oiR` \uY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
v =W%|iZ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
s&tr84u| authorized insurer 获授权保险人；获认可承保人
?px x,o6l authorized investment 特准投资项目
Rdv"Aj: authorized person 获授权人
c76^x
authorized representative 获授权代表
uZ'5&k96T authorized share capital 法定股本
Nd6N:1 - automated quotation system 自动报价系统
;N,7#l|wi Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"n0 5y} 自动交易系统〔香港期货交易所有限公司〕
km3-Hp1 automatic adjustment mechanism 自动调整机制
xbmOch}j6 automatic adjustment system 自动调整系统
2OZdj Automatic Clearing House 自动票据交换所
_e -a>y automatic exchange rates accumulation system 自动化汇率累集系统
<LLSUk/ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}u|0 automatic teller machine [ATM] 自动柜员机
1-b,X]i autopay 自动转帐
I]$kVa1iN available assets 可用资产
,$ G89jSM available fiscal reserve 现存财政储备
"iKK &%W available profit 可用利润
CP?\'a"Kt Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
m.4y=69 & average 平均；平均数；海损
1`)R#$h average basic salary 平均基本薪金
* dNMnZ@Y average consumer expenditure 平均消费开支；一般消费开支
,Y&kW'2 average cost 平均成本
=lffr?#&B average cost of land production 增辟土地平均成本
c''!&;[! average daily turnover 平均每日成交额
D1Fc7! TV average daily wage rate 平均每日工资率
J}.p6E~j average expenditure pattern 平均开支模式
#:{u1sq; average growth rate 平均增长率
aH >.o 1; average net fixed assets 固定资产平均净值
55[K[K average of relatives 相对价格平均数
vR`KRI`{ average price 平均价格
4b<:67
% average propensity to consume 平均消费倾向；一般消费倾向
b0&dpMgh: average propensity to save 平均储蓄倾向；一般储蓄倾向
?}Mv5SO average rate 平均率
20Rgw average revenue 平均收入；平均收益
,qr)}s- average stock 平均库存；平均存货
iE&`F hf? average yearly rent 平均年租
M1oCa,8M+ avoidance of double taxation 避免双重课税
9w AP%xh avoidance of tax 避税
