A:
N_"mC^Vx A share Ａ股；甲类股份
:If1zB) abatement of tax 减税；减扣免税额
uyITUvPg[ ABN AMRO Bank N.V. 荷兰银行
m;d#*}n\p above-the-line expenditure 线上项目支出；经常预算支出
Jd>"g9 above-the-line receipt 线上项目收入；经常预算收入
/`V:; ABSA Asia Limited 南非联合亚洲有限公司
6Q.6 absolute change 绝对数值变更
AHre#$`97 absolute expenditure 实际开支
L0O },O absolute guideline figure 绝对准则数字
7 -hSso.' absolute interest 绝对权益
2qD80W<1 absolute order of discharge 绝对破产解除令
P I0[ absolute profit margin 绝对利润幅度
+TnRuehtk absolute value 实值；绝对值
%XieKL absolutely vested interest 绝对既得权益
G&/RJLX|w absorbed cost 已吸收成本；已分摊成本
l| P(S(ikh absorption 吸收；分摊；合并
vg5 ;F[e absorption rate 吸收率；摊配率；分摊率
U^$o< 2 ACB Finance Limited 亚洲商业财务有限公司
*@2?_b}A
^ acceptable form of reciprocity 合理的互惠条件
m# ]VdO'f acceptable rate 适当利率；适当汇率
k6vY/ )-S acceptance agreement 承兑协议
v& GBu acceptance for honour 参加承兑
`kd P)lI
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?lYi![.o acceptor for honour 参加承兑人
]"<
` ^ accident insurance 意外保险
_pv<_
Sm Accident Insurance Association of Hong Kong 香港意外保险公会
s5TP ecd accident insurance scheme 意外保险计划
>}~Pu|
_ S accident year basis 意外年度基准
b4 $-?f?V accommodation 通融；贷款
{b^JH2,
accommodation bill 通融票据；空头票据
D d$ SQ accommodation party 汇票代发人
dfBTx6/F account balance 帐户余额；帐户结余
x xh(VQdg account book 帐簿
U`es
n?m! account collected in advance 预收款项
g6kVHxh- account current book 往来帐簿
Nn],sEs account of after-acquired property 事后取得的财产报告
E}V8+f54S account of defaulter 拖欠帐目
BEkxH. account payable 应付帐款
]_yk,}88d account payee only [A/C payee only] 只可转帐；存入收款人帐户
`4'['x account receivable 应收帐款
[D=3:B&f account receivable report 应收帐款报表
#Cda8)jl( account statement 结单；帐单；会计财务报表
n3t0Qc account title 帐户名称；会计科目
csV.AN'obq accountant's report 会计师报告
U[b $VZ} Accountant's Report Rules 会计师报告规则
/pvR-Id|6 accounting and auditing procedure 会计与审计程序；会计与核数程序
bF'^eR Accounting Arrangements 《会计安排》
mV0.9pxS accounting basis 会计基础
09{B6l6P accounting by Official Receiver 破产管理署署长呈交的帐目
g
pN {1 Accounting Circular 《会计通告》
4{d!}R accounting class 会计类别
p<\yp<g accounting date 记帐日期；会计结算日期
`4&
GumG accounting for money 款项核算
(dxkDS-G Accounting Officer 会计主任
_[8BAm accounting period 会计报告期；会计期
xA-O?s"CY accounting policy 会计政策；会计方针
RSLM O8 accounting practice 会计惯例
Jp<Y2- accounting principle 会计准则
TixXA: Mf accounting record 会计记录
t7#C&B accounting report 会计报告
8lo /BGxS> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{BBL`tg60 Accounting Society of China 中国会计学会
&n.7~C]R accounting statement 会计报表
[WDtr8L accounting system 会计制度；会计系统
n "'1. accounting transaction 会计事项；帐务交易
Htseu`>_$ accounting treatment 会计处理
0i2ZgOJ accounting year 会计年度
R!i9N'gGG( accretion 增值；添加
cCd2f>EHw accrual 应计项目；应累算数目
\Ze"Hv accrual basis 应计制；权责发生制
`T x1?] accrual basis accounting 应计制会计；权责发生制会计
:bx q%D%|o accrue 应累算；应计
OQ> r;)/ accrued benefit 应累算利益
Br 2ZloJ@+ accrued charges 应计费用
G!J{$0. accrued cumulative preference share dividend 应累算的累积优先股股息
2-9'zN0u accrued expenses 应累算费用
]urrAIK accrued interest payable 应付利息；应计未付利息
1'dL8Y accrued interest receivable 应收利息；应计未收利息
*%^Vq accrued right 累算权益
T/#$44ub accruing profit 应累算的利润
HF9d~7R accumulated fiscal reserve 累积财政储备
FTx&] QN? accumulated profit 累积利润；滚存溢利
Y3+GBqP accumulated reserve 累积储备
jFBL ElE accumulation of surplus income 累积收益盈余
'OK DB7Ni acquired assets 既得资产
5gV%jQgkC acquisition 收购；购置；取得
|0vV?f$ acquisition cost 购置成本
Farc d!} acquisition expenses 购置费用
/`Y HPeXu acquisition of 100% interest 收购全部股权
#\kYGr-G) acquisition of control 取得控制权
2YD;Gb[8 acquisition of fixed assets 购置固定资产
tl |Q w";I acquisition of shell “买壳”
Zk*/~f|\ acquisition price 收购价
/=9t$u| act of God 天灾
8-Ik .,} acting partner 执事合伙人
\Lxsg! wtJ active market 买卖活跃的市场；交投畅旺的市场；旺市
Y]ML-smN active partner 积极参与的合伙人
.` z](s active trading 交投活跃
K8{U b actual circulation 实际流通
Suixk'- actual cost 实际成本
k\UDZ)TQV actual expenditure 实际开支；实际支出
sGjYL>* actual income 实际入息；实际收入；实际收益
+@wa?" actual market 现货市场
H@$\SUc{ actual price 现货价；实际价格
iX8& mUR actual profit 实际利润
,}i`1E 1= actual quotation 实盘；实际价位；实际报价
;Ub;AqY actual year basis 按实际年度计算
u%FG%
j?C actuals 实货
x4jn45]x@ actuarial investigation 精算调查
u?[dy
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JHpaDy* actuarial report 精算师报告
T!.6@g`x> Actuarial Society of Hong Kong 香港精算学会
R=jIVw' actuarial valuation 精算师估值
" >QNiR! actuary 精算师
:jB8Q$s ad referendum agreement 暂定协议；有待覆核的协定
iV5x-G` ad valorem duty 从价税；按值征税
H-GlCVq~ ad valorem duty system 从价税制
Ti`H ?9t ad valorem fee 从价费
` V}e $ ad valorem tariff 从价关税
%xE\IRlR additional allowance 额外免税额
tSK{Abw1B additional amount for unexpired risk 未过期风险的额外款额
.!T]sX_P additional assessable profit 补加应评税利润
R9X* R3nB additional assessment 补加评税
, &S:(b[D additional commitment 额外承担
+Z0@z^6\ additional commitment vote 额外承担拨款
)jbYWR *& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
N5u.V\F!z\ additional dependent parent allowance 供养父母额外免税额
L 4I1n l additional provision 额外拨款
zG|}| //} additional stamp duty 附加印花税
rt r0 d additional tax 补加税罚款；补加税款
(P
{o 9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
V
QE *B adjudged bankrupt 被裁定破产
1df }gG adjudicated bankrupt 裁定破产人
+$Q33@F5l adjudication fee 裁定费；评定印花税额手续费；评估契据费
J,ZvaF adjudication of bankruptcy 裁定破产；宣告破产
LyM" adjudication of insolvency 裁定无力偿还债务
hC@oyC(4 adjusted actual 经调整的实数；调整后的实数
L
M adjusted current assets 经调整的流动资产；调整后的流动资产
$Yh7N5XH, adjusted figure 经调整的数字；调整后的数额
OHixOI$O adjusted liabilities 经调整的负债；调整后的负债
sr!m adjusted loss 经调整的亏损；调整后的亏损
*6%!i7kr 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
`RUOZ@r adjusted profit 经调整的利润；调整后的利润
pj. }VF!d adjusted surplus 经调整的盈余额；调整后的盈余额
#Jt9U1WbF adjusted value 经调整的价值；调整后的价值
"'
g*_ adjustment 调整；修订；理算〔保险〕
E"7 iU adjustment centre 调剂中心
5tMp@$F\{[ adjustment lag 调整过程的时间差距；调整时差
6]#pPk8[Z adjustment mechanism 调整机制
w 8M,35b adjustment of loss 亏损调整
F;l*@y Tq adjustment process 调整过程；调整程序
n!5 :I#B adjustment range 调整幅度
{e4`D1B administered exchange rate 受管制汇率
:4]^PB@dl Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
'1]Iu@? administration expenses 行政费用
(rV#EA+6[` administration fee 手续费；行政费
aW-'Jg=@H^ administration in bankruptcy 破产管理
Bi?+e~R administration order 遗产管理令
Wh4`Iv\. administrator 管理人；遗产管理人
U5 ~L^ administrator of the estate 遗产管理人
yD|He*$S admission of debt 债项承认书
W|_^Oe< admission of proof 接纳债权证明
4%/iu )nx advance 放贷款项；垫付款项；预支款项；预付款项
Z6%Hhk[ advance account 暂支帐目；预付款帐户
#w3cImgp2 advance compensation 预付补偿金
j}NGyS" = advance from shareholder 股东垫款
L=W8Q8hf advance pending reimbursement 预支以待日后付还
[5$=G@ zf advanced economy 先进经济体系
Q C?*O?~# advancement 预付；预付财产
SB
R= advances warrant 垫款令
A7!!kR": advancing 贷出
<4Z;a2l}U adverse balance 逆差
5!Y51R^c adverse exchange 逆汇
A<esMDX advertisement addressed to shareholders 在报章刊登的致股东通告
FV|/o%XqK advice for collection 托收通知书
|V#h
"s advice of drawing 提款通知书；汇票通知书
Yhu
6QyRV advice of payment 付款通知
^W-03 Advisory Committee [Securities and Futures Commission]
,Q~C
F;qe 谘询委员会〔证券及期货事务监察委员会〕
h^ #K4/ Advisory Committee on Diversification 经济多元化谘询委员会
5(kRFb'31F affidavit 誓章；遗产申报誓章
wmh[yYWc affidavit of no receipt 述明无收款的誓章
:|i jCg+ affiliate 联号；联营公司；附属公司
umV5Y` affiliated company 附属公司；联号；联营公司
/ 0Z_$Q&e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
bM`7>3
d7E affordability 负担能力
5nL,sF d African Development Bank [AfDB] 非洲开发银行
z.itVQs$I after-acquired property 事后取得的财产
X2PQL" ` after-hours dealing 市后交易
86(8p_&zC after-tax profit 税后盈利；税后利润；税后溢利
o) <c1\q agency agreement 代理协议
=bm<>h 7.) agency expenses 代理机构的开支
z>HeM
M ei agency fee 代理费
|`d5Y#26 Agency Law 《代理法》
s UX%{|T_ agent 代理人；承销人
oW]~\vp^0 agent of company 公司代理人
ptXCM[Z+ agent's fee 代理人费；经纪费
yj! 4L &A aggregate 总计；总数；总体数字
:G?6Hl)~) aggregate amount 总款额；总额
dY>oj<9 aggregate assets and liabilities 总体资产与负债
S0+nQM% aggregate at constant price 按固定价格计算的总体数字
?Y4$ aggregate demand 总需求
Zr`pOUk!4 aggregate gross position 总持仓量
+/ ,J$( aggregate limit 总限额
*G|w#-\.c aggregate of salaries tax 合计薪俸税
'{9nQ DgT aggregate performance 总体表现；总体业绩
0_7A
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&_cMbFLBP aggregate surplus 总盈余
B16,c9[ aggregate total 整体总额
Ic_>[E?k aggregate value 总值；合计价值
C^>txui8 aggregated basis 合计基准
`4V_I%lJ& aggregated net chargeable income 合计应课税入息实额
>q{E9.~b aggregation 合并计算；合计；总和
% j4 aggregation of incomes of husband and wife 夫妇入息合并计算
*^]Hqf(` aggregation of property 财产的总和
\OMWE/qMy agio 差价；贴水
Z/nTI 0N{ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
fz
H$`X'M Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
U#3Y 3EdF< 《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》
sBozz # Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:sD/IM",}, 《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》
\%fl`+ ` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0Q]@T@F. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w#EP`aM2$= agreement for a settlement 授产协议
v`i9LD0( agreement for assignment 转让协议
=?Y %w%2 agreement for sale 售卖协议；买卖协议
</,RS5ukn agreement for sale and purchase 买卖协议
]oy>kRnb { agreement for the payment of interest 支付利息协议
z:C
VzK, agreement for the repayment of money 还款协议
u_+64c_7 agreement of reinsurance 再保险协议
FM\yf ]' Agricultural Bank of China 中国农业银行
Qs(WyP # air passenger departure tax 飞机乘客离境税
gWcl@|I;\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
yEm[C(gZ airport tax 机场税
^_dYE]t alcohol duty 酒精税
[o]^\a y alienation 让与；让渡；转让
*m_B#~4 alimony 生活费；赡养费
o /uA_19 All Ordinaries Index [AOI] 所有普通股指数
h`X>b/V all risks 全险；综合险
;{xk[f m= All Sales Record for Stock Market 《股票市场成交报告》
N; 4tvW I Allied Capital Resources Limited 新联财务有限公司
C^sHj5 \( all-items index [Consumer Price Index] 总指数〔消费物价指数〕
c#l W ? allocation letter 拨款信件
")%)e ;V3 allocation of fund 分配款项；预留款项
7aAT allocation of profit 利润分配；溢利分配
R7xKVS_MP allocation warrant 拨款令
*uJcB | KX allotment 分配；配股
}*4K{<02 allotment notice 股份配售通知；配股通知
G,+-}~ $_ allotment of shares 股份分配
L`>uO1O allowable 可获宽免；免税的
7]}n 0*fe allowable business loss 可扣除的营业亏损
\nQV{J allowable expenses 可扣税的支出
NYS |fa allowance 免税额；津贴；备抵；准备金
{Vy2uow0 allowance for debts 债项的免税额
}cDw9;~D allowance for depreciation by wear and tear 耗损折旧免税额
2 , bo allowance for funeral expenses 殡殓费的免税额
:CH?,x^!@ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!? t#QD o allowance for repairs and outgoings 修葺及支出方面的免税额
* !4r}h` allowance to debtor 给债务人的津贴
? OrRTRW alteration of capital 资本更改
<3aiS?i.h alternate trustee 候补受托人
f=0U&~ amalgamation 合并
wvH=4TT=w" ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
nt$ V H ambit of charges 征税范围；收费范围
-[\+~aDH, amended valuation 经修订的估值
)TNAgTmqK American Commodities Exchange 美国商品交易所
MXy~kb& American Express Bank Limited 美国运通银行
obYXDj2 American Stock Exchange 美国证券交易所
2)O- EAn amortization 摊销
pwq a/Yi amount due from banks 存放银行同业的款项
w}*2Hz&Q! amount due from banks abroad 存放海外银行同业的款项
j6zZ! k amount due from holding companies 控股公司欠款
1:2 t4} amount due from local banks 存放本港银行同业的款项
"AH1)skB: amount due to banks 银行同业的存款
D[d +lq#p amount due to banks abroad 海外银行同业的存款
i9KQpWG: amount due to holding companies 控股公司存款
6I,^4U amount due to local banks 本港银行同业的存款
19.+"H amount due to outport banks 外埠银行同业的存款
N_AAh D amount for note issue 发行纸币的款额
SJ/($3GkBd amount of bond 担保契据的款额
v;=F $3 amount of consideration 代价款额
6y;R1z b amount of contribution 供款数额
bUR; d78 amount of indebtedness 负债款额
O3Jp:.ps amount of principal of the loan 贷款本金额
yXg #<H6V amount of rates chargeable 应征差饷数额
DI/yHs amount of share capital 股本额
5i 56J1EC amount of sums assured 承保款额
QFn .<@ amount of variation 变动幅度
R $vo amount of vote 拨款数额
p#['CqP8 amount payable 应付款额
J!l/!Z>!cF amount receivable 应收款额
}= ) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
zCOzBL/1q analysis 分析
g\%vkK&I ancillary risk 附属风险
D]NfA2B7 annual account 周年帐目；周年帐目报表；年度决算；年结
eU a2"=M annual accounting date 年结日期
9
U6cM-p? annual allowance 每年免税额；年积金；年度津贴；年津
1+P&O4> annual balance 年度余额
9~AAdD annual disposable income 每年可动用收入
kB41{Y - annual estimates 周年预算
Yo`#G-] annual fee 年费
lLq9)+HGN annual general meeting 周年大会
7m{YWR0 annual growth rate 年增率；每年增长率
KHK|Zu#k ' annual long-term supplement 长期个案每年补助金
\EP< r annual pensionable emolument 可供计算退休金的年薪
0(+3w\_! annual report 年报
-ti
nL(?3 Annual Report on the Consumer Price Index 《消费物价指数年报》
Aqi9@BH annual return 周年报表；周年申报表；每年报税表格
{5 <3./5O Annual Return Rules 《周年报表规则》
s,KE,$5F annual review of consumer prices 每年消费物价回顾
x3dP`<
annual roll-forward basis 逐年延展方式
9?4EM^ - annual salary 年薪
Fu@2gd annual statement 年度报表；年度决算表
N{6
- rR 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
$:v!* 0/ annuitant 年金受益人
?Q`u \G3.m annuity 年金
IF"-{@ annuity contract 年金合约
(]*otVJ annuity on human life 人寿年金
?`jh5Kw%y antecedent debt 先前的债项
Xbm\"g \ ante-dated cheque 倒填日期支票
n*7Ytz3#' anticipated expenditure 预期开支
_FG?zE anticipated net profit 预期纯利
^Q)&lxlxpx anticipated revenue 预期收入
ryk(A m< anti-inflation measure 反通货膨胀措施
.i^aYbB$X anti-inflationary stance 反通货膨胀立场
6xLLIb y, apparent deficit 表面赤字
'"# W!p apparent financial solvency 表面偿债能力
zUw=e}?: apparent partner 表面合伙人
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MX?x7 application for personal assessment 个人入息课税申请书
"oZ $/ap\ application of fund 资金应用
})zYo 7 application to release as liquidator and to destruct the books of accounts and documents
lwY2zX&%)/ 申请免除清盘人职务及毁灭帐簿与文件
t-, =sV
appointed actuary 委任精算师
}3{ x G+, appointed auditor 委任核数师；委任审计师
)FF3|dZ";K appointed trustee 委任的受托人
*^]lFuX\&E appointer 委任人
Us5P?} apportioned pro rata 按比例分摊
eiiI Wr_7 apportionment 分配；分摊
]yvHb)X Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`%PU_;Y5Q apportionment formula 分摊方程式
4T]n64Yid apportionment of estate duty 遗产税的分摊
VeLuL:4I appraisal 估价；评估
6jdNQC$#B appreciable growth 可观增长
=Zg%& J appreciable impact 显着影响
qB%?t. k7 appreciable increase 可观增长
1:L _qL appreciation 增值；升值
t%xD epFQ appreciation against other currencies 相对其他货币升值
$-tgd<2h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
y'5
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' a}<|Et. appropriation 拨款；拨用；拨付
82mKI+9&" appropriation account 拨款帐目
// [zUn Appropriation Bill 拨款法案
ENmfbJ4d~ appropriation-in-aid system 补助拨款办法
v6Vd V.BI approved assets 核准资产
h x _,>\@ approved basket stock 认可一篮子证券
p5 ! B approved budget 核准预算
B~[}E] WEK approved charitable donation 认可慈善捐款
9_~[ approved charitable institution 认可慈善机构
U$-;^ =; approved currency 核准货币；认可货币
"r:i approved estimates 核准预算
D^R= approved estimates of expenditure 核准开支预算
G-5 4D_ 4 approved overseas insurer 核准海外保险人
**] .d;~[l approved overseas trust company 核准海外信托公司
x/Nh9hh" approved pooled investment fund 核准汇集投资基金
]HpKDb0+ approved provident fund scheme 认可公积金计划
O.ce"5Y^ approved provision 核准拨款
C`p)S`d approved redeemable share 核准可赎回股份
5x( [fG approved regional stock 认可地区性证券
F4Jc7k2 approved retirement scheme 认可退休金计划
st|;] q9? approved subordinated loan 核准附属贷款
L<GF1I) arbitrage 套戥；套汇；套利
~E]ct F arbitrageur 套戥者；套汇者
ZmJ!ZKKc h arbitrary amount 临时款项
_8-iO.T+2 arrangement 措施；安排；协定
# u<^ arrears 欠款
;w\7p a arrears of pay 欠付薪酬
"ggViIOw& arrears of revenue 逾期未收税款；逾期未收的帐项
2HxT+|~d6 articles of association 组织章程；组织细则；组织章程细则
88K=jo))b Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
?1DA ascertainment of profit 确定利润
3G4N0{i "Asia Clear" “亚洲结算系统”
-uE2h[X| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
??4#)n
k Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
LjE@[ @d Asian Development Fund [ADF] 亚洲发展基金
U\crp
T` Asian dollar bond 亚洲美元债券
aJQx"6 c? Asian dollar market 亚洲美元市场
E3p3DM0F$ Asian dollar rate 亚洲美元利率
u]D>O$_ s Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Sqc
r
- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?Aewp$Bj asked price 沽盘；喊价；索价；卖方报价
Ezvm5~< assessable income 应评税入息
xaM?
B7 assessable loss 应评税亏损
o@p(8=x assessable profit 应评税利润
PYOU=R%o`8 assessable value 应评税值
zK*zT$<l assessed profit 估定利润
r-r)'AAO assessed value 经评估价值
mnZS](> assessment 评税；评定；估价；评税单
TA
x9<' assessment number 评税编号；估价编号
l'pu?TP{a assessment of additional tax 补加税评税
t Hvc *D assessment of performance 业绩评估；实绩评价
HQpw2bdy Assessor 评税主任
x_C#ALq9 asset price bubbles 资产价格泡沫
-zzM!1@ F asset-backed securities 具资产保证的证券
GzC=xXON assets accretion 资产增值
R(i2TAaaU assets and liabilities 资产与负债
)ZyEn% assets betterment statement 资产递增表；资产改进表
I3{koI assets lending 实物放款；有抵押贷款
~If{`zWoC assets of the company passing on the death 死者去世时转移的公司资产
u-31$z<<5} assets pledged as security for liabilities 用作负债抵押的资产
e:h(, assets portfolio 资产投资组合
POnI&y] assets price 资产价格
jJX-S assets quality 资产质素
(c'=jJX assets realization 资产变现
`|[" {j}^ assets refinancing arrangement 资产再集资安排
_fVC\18T assets securitization 资产证券化
l zK J y assets situated outside Hong Kong 在香港以外地方的资产
B/iRR 2h assets stripping 削减资产；拆卖资产
j-?zB .jAh assets value 资产值
%XpYiW#AK assignee 承让人
nE~HcxE/ assignment 转让；转让书；转让契
500qg({2 ] assignment of interest 权益转让
T:/68b*H\: assignment of letters patent and trade mark 专利证书及商标转让
FqvMi:F assignment of property 物业转让；物业转让书
_cWz9 ; assignment right 转让权
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:a@) assignor 转让人
yf K Jpy associate 有联系的人；有关连人士；相联者；合伙人；联系人
g^CAT1} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
P,(T u.EPk associate member 附属会员
l$i^e|* associated body corporate 相联法人团体
A b"mX0n associated company 相联公司；联属公司
DgJG: D{ associated corporation 相联法团
B\/"$" Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ylV.ZoY6 公认会计师公会〔英国〕
O_f+#K) Association of Futures Exchange Brokers 香港期货经纪协会
oX2J2O Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
FY^#%0~ association of underwriters 承保人组织
|5if gSZ assumption of control 接管
f ;Iaf#V_ assurance 担保；保险；转易；转易书
H-*"%SJ assurance of interest 权益的转易
0Hs\q!5Q at 19XX price 按一九ＸＸ年价格计算
M"E ]r=1 at a discount 按赔价计算；按贴水价格计算；打折扣
w""5T | at a premium 按溢价计算；按升水价格计算
HjX!a29Wf at call 通知付款；按通知
f/FK>oUh at constant market price 按固定市价计算
C:]&V*d.v4 at constant price 按固定价格计算
,u^R Z[} at cost 按成本计算
NXwlRMbo at current market price 按当时市价计算；按现时市价计算
QO'=O}e at current price 按当时价格计算；按现时价格计算
| bHId !d at factor cost 按要素成本计算；按生产要素成本计算
v4:g*MD?~ at money-of-the-day price 按付款当日价格计算
Oy @vh>RY at or better 按指定或较佳价位〔买卖指令〕
:+Pl~ X"_ at par 按面值计算；平价
D92#&,KD at sight 见票即付
,O9rL :? at the close 按收市盘
N|pyp*8Z at the opening 按开市盘
UF
g N@ attestation 见证；见证条款
rCwjy&SuU^ at-the-money option 平价期权
v7"H vp3w attorney 受权人；受托代表人
x J;DkPh attornment 新拥有人承认书
d/Sx+1
"{T attributable profit 可归属利润
W|go*+`W% attributable share value 可归属股份价值
GM5 s~, Auckland Stock Exchange 奥克兰证券交易所
ZQd\!K8y^Q auction 拍卖
Yj^| j auctioneer 拍卖商
Rwy <#9R[x audit 审计；核数
`=]I -5#.W Audit Commission 审计署
*-!&5~o/U Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r A*"22v= 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〕
oNgu- & audit review 帐目审查
gF snL*L0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
WsA(8Ck< audited account 审计帐目；经审计的帐目
n g Z kBX audited annual account 经审计的周年帐目
} ph;~og}y audited balance sheet 经审计的资产负债表
lS`hJ: auditor 核数师；核数主任；审计师
:QSCky*i auditor's certificate 核数师证明书；审计师证明书
I+) Acy; auditor's report 核数师报告；审计师报告
E&?z-,-o@ Aussie bond 澳元债券
ozs
xqN austerity budget 紧缩预算
G1Qc\mp Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
IZ2c<B5& Australia All Ordinaries Index 澳洲所有普通股票指数
R+c
{Pl Australian Dollar [AUD] 澳元
(I bT5 Australian Options Market 澳大利亚期权市场
W^c> (d</ Australian Securities Commission 澳洲证券事务监察委员会
> 5i(U_`l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
c8o $WyO Australian Stock Exchange 澳大利亚证券交易所
=xs{Ov= Austrian Schilling [ATS] 奥地利先令
+OUYQM mM authentication 认证；鉴证
[WOLUb authority to purchase 委托购买证；委购书
%N "9'g> authorization 认可；核准；授权；授权书
p'2ZDd =v authorization by direction 指示授权
u 1?1x authorization by instruction 指令授权
I b)>M`J authorization by warrant 令状授权
Ha~g8R& authorization of unit trust 单位信托的认可
qlT'gUt=H authorized agent 指定代理人
G3j& 8[ authorized capital 法定资本
hRn[ 9 B authorized clerk 出市员
hM!D6: t authorized dealer 认可交易商
:Fm{U0;" authorized financial institution 认可财务机构
5"f')MKUV9 authorized fund 认可基金
EM_`` 0^ authorized fund house 获授权的基金公司；认可基金公司
htn "rY( authorized institution 认可机构
sA3=x7 j%c authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
uT5sLpA|6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
UMg*Y v% authorized insurer 获授权保险人；获认可承保人
AZmABl authorized investment 特准投资项目
Bn7~ p+N authorized person 获授权人
]-o0HY2 authorized representative 获授权代表
GEg8\ authorized share capital 法定股本
9(%ptnya automated quotation system 自动报价系统
& Rgy/1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Kvu0Av-7 自动交易系统〔香港期货交易所有限公司〕
kf3yJP/ automatic adjustment mechanism 自动调整机制
W$x'+t5H automatic adjustment system 自动调整系统
a95QDz Automatic Clearing House 自动票据交换所
QR!8 n automatic exchange rates accumulation system 自动化汇率累集系统
bDLPA2 7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}gE? ms4$ automatic teller machine [ATM] 自动柜员机
oG! S(95 autopay 自动转帐
G 22= 8V available assets 可用资产
4v+4qyMyE available fiscal reserve 现存财政储备
r^uo7?gZ^ available profit 可用利润
)~q@2^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
^]He]FW':G average 平均；平均数；海损
R@=Bk(h average basic salary 平均基本薪金
^cYm.EHI average consumer expenditure 平均消费开支；一般消费开支
~E2xIhV average cost 平均成本
d7x d" average cost of land production 增辟土地平均成本
1D
/{Y average daily turnover 平均每日成交额
+U(m b average daily wage rate 平均每日工资率
O
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Z/ "jLfP average growth rate 平均增长率
AiXxn'&i average net fixed assets 固定资产平均净值
P^-tGo! average of relatives 相对价格平均数
SwESDo) average price 平均价格
0K -jF5i$` average propensity to consume 平均消费倾向；一般消费倾向
3P1OyB average propensity to save 平均储蓄倾向；一般储蓄倾向
GS^U6Xef average rate 平均率
q%u;+/|l average revenue 平均收入；平均收益
|w(@a:2 kw average stock 平均库存；平均存货
LbGyD;#_ average yearly rent 平均年租
c&Pgz~iP avoidance of double taxation 避免双重课税
MB,;HeP! avoidance of tax 避税
