A:
qg& /!\ A share Ａ股；甲类股份
[(@K;6o abatement of tax 减税；减扣免税额
U;#KFZ+~ ABN AMRO Bank N.V. 荷兰银行
&Gjpc>d above-the-line expenditure 线上项目支出；经常预算支出
> O?WRC B above-the-line receipt 线上项目收入；经常预算收入
fgd2jr 3T ABSA Asia Limited 南非联合亚洲有限公司
x|a&wC2,{ absolute change 绝对数值变更
iT
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4%J0e'iN absolute guideline figure 绝对准则数字
ot<d
FvD absolute interest 绝对权益
p[JIH~nb absolute order of discharge 绝对破产解除令
AOZ C D{ absolute profit margin 绝对利润幅度
DLrV{8%W absolute value 实值；绝对值
E xhih^[_ absolutely vested interest 绝对既得权益
>`0U2K absorbed cost 已吸收成本；已分摊成本
\W .CHSD absorption 吸收；分摊；合并
zuLW'a6F- absorption rate 吸收率；摊配率；分摊率
K khuPBd2 ACB Finance Limited 亚洲商业财务有限公司
Nu6NyYs acceptable form of reciprocity 合理的互惠条件
?Z 2, ?G acceptable rate 适当利率；适当汇率
iSCkV2 acceptance agreement 承兑协议
ZU`9]7"87B acceptance for honour 参加承兑
Ax&!Nz+? acceptor 承兑人；接受人；受票人
gS~H1 Ro acceptor for honour 参加承兑人
_=~u\ $ accident insurance 意外保险
p[C"K0>:_F Accident Insurance Association of Hong Kong 香港意外保险公会
G 1 "QX accident insurance scheme 意外保险计划
D!~ Y"4< accident year basis 意外年度基准
b tuG%D{a^ accommodation 通融；贷款
'IX1WS&\" accommodation bill 通融票据；空头票据
L*Z.T^h accommodation party 汇票代发人
9m
M3Ve* account balance 帐户余额；帐户结余
N1i pK9a account book 帐簿
J
_O5^=BP account collected in advance 预收款项
`[sFh%: account current book 往来帐簿
5`.CzQVb account of after-acquired property 事后取得的财产报告
M M@,J < account of defaulter 拖欠帐目
}n==^2 account payable 应付帐款
@3?>[R account payee only [A/C payee only] 只可转帐；存入收款人帐户
XL n9NBT4K account receivable 应收帐款
==[=Da~ account receivable report 应收帐款报表
ZRxOXt&; account statement 结单；帐单；会计财务报表
=sYILe[ account title 帐户名称；会计科目
U*[E+Uq}:N accountant's report 会计师报告
l1 Kv`v\ Accountant's Report Rules 会计师报告规则
>} V?GK36 accounting and auditing procedure 会计与审计程序；会计与核数程序
tVRN3fJH Accounting Arrangements 《会计安排》
`3F#k[IR accounting basis 会计基础
BX?DI-o^h accounting by Official Receiver 破产管理署署长呈交的帐目
_iJ~O1qx,w Accounting Circular 《会计通告》
8z1z<\ accounting class 会计类别
j9 NF| accounting date 记帐日期；会计结算日期
3^UdB9j; accounting for money 款项核算
rRq60A Accounting Officer 会计主任
Cq2Wpu-u accounting period 会计报告期；会计期
`DY
yK?R accounting policy 会计政策；会计方针
,s~l; Gkj accounting practice 会计惯例
5?-HQoT)G accounting principle 会计准则
bgor W"' accounting record 会计记录
wD9K\%jIr! accounting report 会计报告
N_c44[ z 1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7'IIB1v.\ Accounting Society of China 中国会计学会
Q~ U\ f$N accounting statement 会计报表
j?2~6W/[ accounting system 会计制度；会计系统
UGPDwgq\v accounting transaction 会计事项；帐务交易
uxf,95<g) accounting treatment 会计处理
$.jG O! accounting year 会计年度
X+;[Gc}(W accretion 增值；添加
?Zb+xN KJ( accrual 应计项目；应累算数目
3NpB1lgh&: accrual basis 应计制；权责发生制
i5}Z k r accrual basis accounting 应计制会计；权责发生制会计
DO: ,PZX accrue 应累算；应计
J9mK9{#q accrued benefit 应累算利益
?#K.D vGJ accrued charges 应计费用
*C*ZmC5 accrued cumulative preference share dividend 应累算的累积优先股股息
n-ffX*zA( accrued expenses 应累算费用
uE's& H accrued interest payable 应付利息；应计未付利息
tY)L^.* 7 accrued interest receivable 应收利息；应计未收利息
^>IP "k F accrued right 累算权益
x4^nT=?6_ accruing profit 应累算的利润
D^6* Cwb accumulated fiscal reserve 累积财政储备
XG/xMz~ accumulated profit 累积利润；滚存溢利
Ooz ,?wU6 accumulated reserve 累积储备
.==D?#bn accumulation of surplus income 累积收益盈余
*k L Fs|U acquired assets 既得资产
/L^g. ~ acquisition 收购；购置；取得
b&rBWp0# acquisition cost 购置成本
G WIsT\J acquisition expenses 购置费用
;b {#$#`= acquisition of 100% interest 收购全部股权
zq} ;{~u( acquisition of control 取得控制权
r wq acquisition of fixed assets 购置固定资产
P=n_wE acquisition of shell “买壳”
Yqs=jTq`{ acquisition price 收购价
E THcZ act of God 天灾
z&%i"IY acting partner 执事合伙人
m# {' 9 | active market 买卖活跃的市场；交投畅旺的市场；旺市
xO TvrX active partner 积极参与的合伙人
r{ R-X3s active trading 交投活跃
P~\rP6
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Sb`[ +i' ` actual cost 实际成本
X"{%,]sb G actual expenditure 实际开支；实际支出
:'p)xw4K| actual income 实际入息；实际收入；实际收益
*J-p AN
actual market 现货市场
*$eH3nn6g actual price 现货价；实际价格
O)dnr 8* actual profit 实际利润
uuY^Q;^I* actual quotation 实盘；实际价位；实际报价
CQWXLQED> actual year basis 按实际年度计算
DsHF9Mn actuals 实货
D]@(L bMG4 actuarial investigation 精算调查
k$kE5kh,S actuarial principle 精算原则
HgQjw ! actuarial report 精算师报告
!eyLh&]5 Actuarial Society of Hong Kong 香港精算学会
;73S;IPR actuarial valuation 精算师估值
,t`V^(PEq actuary 精算师
vvxxwZa=O ad referendum agreement 暂定协议；有待覆核的协定
0>|q[ SC ad valorem duty 从价税；按值征税
^EUR#~b5iy ad valorem duty system 从价税制
geG0F}oC! ad valorem fee 从价费
wsQnjT> ad valorem tariff 从价关税
qf0pi&q additional allowance 额外免税额
X/4CXtX^ additional amount for unexpired risk 未过期风险的额外款额
oXG_6E!^ additional assessable profit 补加应评税利润
[\ao#f0WR additional assessment 补加评税
.P m 5nS additional commitment 额外承担
UXct+l additional commitment vote 额外承担拨款
<,~OcJG( additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
hV7EjQ p additional dependent parent allowance 供养父母额外免税额
|
1B0 additional provision 额外拨款
#*.!J zOg additional stamp duty 附加印花税
^OY$
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&hWELZe0vv Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
b-& rMM L adjudged bankrupt 被裁定破产
07.p
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[edF'7La adjudication fee 裁定费；评定印花税额手续费；评估契据费
2y!n c% adjudication of bankruptcy 裁定破产；宣告破产
Ij#mm j NW adjudication of insolvency 裁定无力偿还债务
r)t[QoD1 adjusted actual 经调整的实数；调整后的实数
qR@ ES J_ adjusted current assets 经调整的流动资产；调整后的流动资产
Lvf<g}?4 adjusted figure 经调整的数字；调整后的数额
Z[@ i/. I adjusted liabilities 经调整的负债；调整后的负债
t utk*|S adjusted loss 经调整的亏损；调整后的亏损
\tgY2 : 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
e4YfJd adjusted profit 经调整的利润；调整后的利润
@D9O< x adjusted surplus 经调整的盈余额；调整后的盈余额
1n`[D&?q adjusted value 经调整的价值；调整后的价值
? $B4' wc5 adjustment 调整；修订；理算〔保险〕
6{+yAsI adjustment centre 调剂中心
Gld~GyB\k adjustment lag 调整过程的时间差距；调整时差
@)b'3~ D adjustment mechanism 调整机制
ko} & X= adjustment of loss 亏损调整
( >}1t!1 adjustment process 调整过程；调整程序
\:m~
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p\[!=ZXFr\ administered exchange rate 受管制汇率
5Hb HJ.|r Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&y _t,8>5 administration expenses 行政费用
?\\wLZ administration fee 手续费；行政费
)?jFz'<r administration in bankruptcy 破产管理
2* g2UP administration order 遗产管理令
= Z+^n
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^2'Y=g> administrator of the estate 遗产管理人
Y][12{I{ admission of debt 债项承认书
LW<Lg N"L- admission of proof 接纳债权证明
&kb~N- advance 放贷款项；垫付款项；预支款项；预付款项
gvc@q`_] advance account 暂支帐目；预付款帐户
g clj:7U advance compensation 预付补偿金
C @qWour advance from shareholder 股东垫款
':4ny]F advance pending reimbursement 预支以待日后付还
(XOz_K6c%K advanced economy 先进经济体系
0N1t.3U advancement 预付；预付财产
ranem0KQ)] advances warrant 垫款令
>M 5}L< advancing 贷出
?c 8~VQaQ adverse balance 逆差
5]i#l3") adverse exchange 逆汇
= o(}=T>:" advertisement addressed to shareholders 在报章刊登的致股东通告
z_'^=9m advice for collection 托收通知书
Qy:yz advice of drawing 提款通知书；汇票通知书
s4Ja y!A advice of payment 付款通知
Sj ovL@X Advisory Committee [Securities and Futures Commission]
@JSWqi> 谘询委员会〔证券及期货事务监察委员会〕
( %7V Advisory Committee on Diversification 经济多元化谘询委员会
$PM r)U affidavit 誓章；遗产申报誓章
>9w^C1" affidavit of no receipt 述明无收款的誓章
0s`6d; affiliate 联号；联营公司；附属公司
a @? $#> affiliated company 附属公司；联号；联营公司
F.TIdkvp affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8g=O0Gb affordability 负担能力
S*Ea" vBA African Development Bank [AfDB] 非洲开发银行
i7dDklj4 after-acquired property 事后取得的财产
,.Ofv):= after-hours dealing 市后交易
E]q>ggeNH after-tax profit 税后盈利；税后利润；税后溢利
xiW}P% bf agency agreement 代理协议
wQ(DX! agency expenses 代理机构的开支
Cx;it/8+ agency fee 代理费
z_(l]Ern} Agency Law 《代理法》
#Shy^58$ agent 代理人；承销人
w (HV C agent of company 公司代理人
54z`KX
73 agent's fee 代理人费；经纪费
Y5 E0n(Z aggregate 总计；总数；总体数字
-(57C*#ap aggregate amount 总款额；总额
g;Fd m5Q aggregate assets and liabilities 总体资产与负债
/,:cbpHsu aggregate at constant price 按固定价格计算的总体数字
UW":&`i aggregate demand 总需求
H'S~GP4D aggregate gross position 总持仓量
m& A bH&; aggregate limit 总限额
ywm"{ U? 8 aggregate of salaries tax 合计薪俸税
7UBW3{d/u5 aggregate performance 总体表现；总体业绩
-F`gRAr- aggregate supply 总体供应
M0m%S:2 aggregate surplus 总盈余
A]"6/Lr9P aggregate total 整体总额
*e ffDNE! aggregate value 总值；合计价值
yMW3mx301j aggregated basis 合计基准
_ U*R_2aV aggregated net chargeable income 合计应课税入息实额
O4-#)#-)S~ aggregation 合并计算；合计；总和
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aggregation of incomes of husband and wife 夫妇入息合并计算
q!&:y7O8 aggregation of property 财产的总和
N _D=j 6B agio 差价；贴水
j &[lDlI_ 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》
kX V Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jYU0zGpj 《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》
Fz8& Jn! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
WA}'[h 《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》
CV |Ae [ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=0e> 'Iw2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?o V.SG' agreement for a settlement 授产协议
<!dZ=9^^ 1 agreement for assignment 转让协议
OY"BaSEOw} agreement for sale 售卖协议；买卖协议
1mgw 0QO agreement for sale and purchase 买卖协议
^/2 O_C agreement for the payment of interest 支付利息协议
[GyPwb- agreement for the repayment of money 还款协议
]@SEOc@ j agreement of reinsurance 再保险协议
1q'_J?Xmd Agricultural Bank of China 中国农业银行
s,-<P1}/ air passenger departure tax 飞机乘客离境税
VIWH~UR)&! Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=2Ju)!%wr airport tax 机场税
-X
EK[ alcohol duty 酒精税
>CCy2W^W alienation 让与；让渡；转让
s,J\nbj0h alimony 生活费；赡养费
rDaiA x& All Ordinaries Index [AOI] 所有普通股指数
b0f6?s all risks 全险；综合险
|{M F o) All Sales Record for Stock Market 《股票市场成交报告》
bjUe + #BL Allied Capital Resources Limited 新联财务有限公司
"7 alpjwb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2aivc,m{r allocation letter 拨款信件
&}gH!5L m allocation of fund 分配款项；预留款项
]mBlXE:Z allocation of profit 利润分配；溢利分配
2P57C;N8| allocation warrant 拨款令
7T X$ allotment 分配；配股
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"W=V allotment notice 股份配售通知；配股通知
,DKW_F| allotment of shares 股份分配
]$K5 8C allowable 可获宽免；免税的
Uwiy@ T Z allowable business loss 可扣除的营业亏损
k="w EZ;Q allowable expenses 可扣税的支出
}8.$)&O$^ allowance 免税额；津贴；备抵；准备金
^CwS'/fdN allowance for debts 债项的免税额
mznE Cy allowance for depreciation by wear and tear 耗损折旧免税额
q+YK NX I allowance for funeral expenses 殡殓费的免税额
<y-2o vw* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
yj,+7[) allowance for repairs and outgoings 修葺及支出方面的免税额
=aT8=ihP allowance to debtor 给债务人的津贴
"gpfD-BX alteration of capital 资本更改
N*w{NB 7L alternate trustee 候补受托人
Gd&G*x amalgamation 合并
1g!%ej
j d ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1\ f8-:C ambit of charges 征税范围；收费范围
.:['&; k amended valuation 经修订的估值
0} \;R5a< American Commodities Exchange 美国商品交易所
1
xr mmK American Express Bank Limited 美国运通银行
G* mLb1 American Stock Exchange 美国证券交易所
c_? ! V amortization 摊销
S r7EcT- amount due from banks 存放银行同业的款项
iaJN~m\
M amount due from banks abroad 存放海外银行同业的款项
;f3))x amount due from holding companies 控股公司欠款
#"-w;T%b amount due from local banks 存放本港银行同业的款项
U,/9fzg d amount due to banks 银行同业的存款
;hDIoSz amount due to banks abroad 海外银行同业的存款
$>~4RXC amount due to holding companies 控股公司存款
9OF(UF gS amount due to local banks 本港银行同业的存款
(j}Wt 8 amount due to outport banks 外埠银行同业的存款
i#lO{ ] amount for note issue 发行纸币的款额
=>C3IR/ amount of bond 担保契据的款额
[Az^i>iH amount of consideration 代价款额
am
WIA`n= amount of contribution 供款数额
Qa16x<Xlm amount of indebtedness 负债款额
x JzO?a ' amount of principal of the loan 贷款本金额
{-c[w&q amount of rates chargeable 应征差饷数额
.Wyx #9 amount of share capital 股本额
wCr+/" t amount of sums assured 承保款额
~i@Z4t j7 amount of variation 变动幅度
(P:.@ P~ amount of vote 拨款数额
Jxb+NPUB amount payable 应付款额
'UCF2 L amount receivable 应收款额
)vur$RX Amsterdam Stock Exchange 阿姆斯特丹证券交易所
bU(fH^ analysis 分析
WAw} ?&k ancillary risk 附属风险
.=b)Ae c annual account 周年帐目；周年帐目报表；年度决算；年结
[ \i1I`7pE annual accounting date 年结日期
9%Ftln6 annual allowance 每年免税额；年积金；年度津贴；年津
rFv=j :8 annual balance 年度余额
bO{wQ1)Z_ annual disposable income 每年可动用收入
o@\q 6xl . annual estimates 周年预算
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+H c(i annual fee 年费
!Ys.KDL annual general meeting 周年大会
x: Tm4V{ annual growth rate 年增率；每年增长率
Ps MCs|* annual long-term supplement 长期个案每年补助金
Qgv -QcI{ annual pensionable emolument 可供计算退休金的年薪
/Big^^u annual report 年报
d 'wWj Annual Report on the Consumer Price Index 《消费物价指数年报》
T xwZ3E annual return 周年报表；周年申报表；每年报税表格
|
\JB /x Annual Return Rules 《周年报表规则》
qxwD 4L`S annual review of consumer prices 每年消费物价回顾
* C(XGX\?- annual roll-forward basis 逐年延展方式
?< $DQ%bf annual salary 年薪
^$O,Gy) V annual statement 年度报表；年度决算表
[[:wSAO>6' 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
b _0Xi annuitant 年金受益人
Hb *&& annuity 年金
&@D,|kHk annuity contract 年金合约
sz b],)|18 annuity on human life 人寿年金
4~{q=-]V antecedent debt 先前的债项
j.rJfbE|X ante-dated cheque 倒填日期支票
#$>m` r anticipated expenditure 预期开支
F0 FF:>< anticipated net profit 预期纯利
C}GOwvAL> anticipated revenue 预期收入
H]W59-{a anti-inflation measure 反通货膨胀措施
kO\aNtK anti-inflationary stance 反通货膨胀立场
,NaNih 1 apparent deficit 表面赤字
bR5+({yH apparent financial solvency 表面偿债能力
aTY\mK k apparent partner 表面合伙人
M>g\ Y application for personal assessment 个人入息课税申请书
t7DT5SrR application of fund 资金应用
"( d7:!% application to release as liquidator and to destruct the books of accounts and documents
-z4pI= 申请免除清盘人职务及毁灭帐簿与文件
)Wm:Ilq appointed actuary 委任精算师
DbkKmv& appointed auditor 委任核数师；委任审计师
pEE. %U appointed trustee 委任的受托人
2V#(1Hc! appointer 委任人
'`Z5 .<n7p apportioned pro rata 按比例分摊
{o[ *S%Z" apportionment 分配；分摊
D@>^_cTO24 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
`=3:*.T* apportionment formula 分摊方程式
h=~ TgTv apportionment of estate duty 遗产税的分摊
7fJWb )z!k appraisal 估价；评估
E|d 8vt appreciable growth 可观增长
/g!', r, appreciable impact 显着影响
=sW(2Im appreciable increase 可观增长
oUBn:Ir@ appreciation 增值；升值
M1T)e9k=x appreciation against other currencies 相对其他货币升值
jsG
epi9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"V;M,/Q| appreciation tax 增值税
TM|ycS' appropriation 拨款；拨用；拨付
!7-dqw%l appropriation account 拨款帐目
w+~s}ta2^ Appropriation Bill 拨款法案
%A dE5HI- appropriation-in-aid system 补助拨款办法
.pOTIRb A approved assets 核准资产
^i ^/d# approved basket stock 认可一篮子证券
0Y9\,y_ approved budget 核准预算
*1KrI9i approved charitable donation 认可慈善捐款
XaV h. approved charitable institution 认可慈善机构
bgjo_!J+Pp approved currency 核准货币；认可货币
3X&}{M:Qo approved estimates 核准预算
3R[5prE< approved estimates of expenditure 核准开支预算
Q0_UBm^f approved overseas insurer 核准海外保险人
{\L /?# approved overseas trust company 核准海外信托公司
ZLJfSnB approved pooled investment fund 核准汇集投资基金
4`
gAluJ# approved provident fund scheme 认可公积金计划
m. G}# / approved provision 核准拨款
1/YWDxo, approved redeemable share 核准可赎回股份
bi bjFg approved regional stock 认可地区性证券
vo[Zuv?<h approved retirement scheme 认可退休金计划
^MGgFS]G approved subordinated loan 核准附属贷款
{(#>% f+|C arbitrage 套戥；套汇；套利
gI
q YIt arbitrageur 套戥者；套汇者
<o";?^0Q arbitrary amount 临时款项
^{GnEqml& arrangement 措施；安排；协定
c?{&=,u2 arrears 欠款
z5v)~+"1 arrears of pay 欠付薪酬
7N / v arrears of revenue 逾期未收税款；逾期未收的帐项
Nj_h+=UE! articles of association 组织章程；组织细则；组织章程细则
Z`23z( + Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
54w..8' ascertainment of profit 确定利润
Lh6G"f(n "Asia Clear" “亚洲结算系统”
;_GS<[A3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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CT=V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
K_4}N%P/)) Asian Development Fund [ADF] 亚洲发展基金
7 p(^I*| Asian dollar bond 亚洲美元债券
^E8XPK]-~ Asian dollar market 亚洲美元市场
@O/-~, E68 Asian dollar rate 亚洲美元利率
%W=S*"e- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<8>gb!D G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
MkG3TODfHB asked price 沽盘；喊价；索价；卖方报价
X9# ;quco@ assessable income 应评税入息
1O0o18' assessable loss 应评税亏损
r (IQ)\GR assessable profit 应评税利润
'dp3 >4
assessable value 应评税值
vl<W`)' assessed profit 估定利润
i*' 6" assessed value 经评估价值
V_?5 cwZ assessment 评税；评定；估价；评税单
:;S]jNy}j) assessment number 评税编号；估价编号
pojQ/ assessment of additional tax 补加税评税
e`fN+ assessment of performance 业绩评估；实绩评价
LoQm&3/ Assessor 评税主任
#N?EPV$ asset price bubbles 资产价格泡沫
xZ } 1dq8 asset-backed securities 具资产保证的证券
vl 8Ums} + assets accretion 资产增值
j^}p'w Tu{ assets and liabilities 资产与负债
J)iy6{0" assets betterment statement 资产递增表；资产改进表
WhsT Ky&E assets lending 实物放款；有抵押贷款
Rw\
LVRdA assets of the company passing on the death 死者去世时转移的公司资产
p `) ( assets pledged as security for liabilities 用作负债抵押的资产
#`rvL6W q} assets portfolio 资产投资组合
EM+#h'%- assets price 资产价格
L<encPJt assets quality 资产质素
cTpAU9|( assets realization 资产变现
7yLO<o?9w assets refinancing arrangement 资产再集资安排
j_VTa/ assets securitization 资产证券化
xJ)hGPrAl assets situated outside Hong Kong 在香港以外地方的资产
y|1,h}H^n assets stripping 削减资产；拆卖资产
(-tF=wR,W assets value 资产值
\e64Us>"x assignee 承让人
00 Qn1 assignment 转让；转让书；转让契
p=v u<xXtD assignment of interest 权益转让
F Wv-_ assignment of letters patent and trade mark 专利证书及商标转让
)>$@cH assignment of property 物业转让；物业转让书
u ;m[, assignment right 转让权
IP K. assignor 转让人
^~k2(DLk associate 有联系的人；有关连人士；相联者；合伙人；联系人
@bQf =N+ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1-4iy_d associate member 附属会员
,r T62w*e associated body corporate 相联法人团体
wiXdb[[# associated company 相联公司；联属公司
8_6\>hW& associated corporation 相联法团
p}%T`e=Z9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
:gMcl"t-- 公认会计师公会〔英国〕
sf \p>gb Association of Futures Exchange Brokers 香港期货经纪协会
47b=>D8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
g/&`NlD association of underwriters 承保人组织
*6 o QW assumption of control 接管
m0+X 109 assurance 担保；保险；转易；转易书
:|3n` , assurance of interest 权益的转易
O)78
iEXi| at 19XX price 按一九ＸＸ年价格计算
_Gv [ D at a discount 按赔价计算；按贴水价格计算；打折扣
7jIye 8Zi8 at a premium 按溢价计算；按升水价格计算
F3$@6J8<[z at call 通知付款；按通知
$gU6=vN1# at constant market price 按固定市价计算
~{7/v at constant price 按固定价格计算
?z>7& at cost 按成本计算
E ? 1"&D
m at current market price 按当时市价计算；按现时市价计算
kXGJZ$ at current price 按当时价格计算；按现时价格计算
;*K@8G nU at factor cost 按要素成本计算；按生产要素成本计算
]0 3+8 #J at money-of-the-day price 按付款当日价格计算
j3`# v3 at or better 按指定或较佳价位〔买卖指令〕
v|:2U8YREf at par 按面值计算；平价
eHUr! zH: at sight 见票即付
\^O#)&5 V at the close 按收市盘
WVUa:_5{ at the opening 按开市盘
c+:LDc3!Gb attestation 见证；见证条款
m %A h]x; at-the-money option 平价期权
AsyJD t'i attorney 受权人；受托代表人
B -XM(C j attornment 新拥有人承认书
Ff xf!zS attributable profit 可归属利润
X_yAx)D o attributable share value 可归属股份价值
TxL;qZRY
^ Auckland Stock Exchange 奥克兰证券交易所
;fLYO6 auction 拍卖
x _&=IyU0j auctioneer 拍卖商
+cS%b}O`$ audit 审计；核数
Uf#.b2] Audit Commission 审计署
UV}\#86! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
UX3
]cr 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〕
{[~cQgCI audit review 帐目审查
0F$;]zg Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
dc[w` audited account 审计帐目；经审计的帐目
"L yMw){ audited annual account 经审计的周年帐目
#-b0 U[,. audited balance sheet 经审计的资产负债表
g.![>?2$8 auditor 核数师；核数主任；审计师
<BoDLvW> auditor's certificate 核数师证明书；审计师证明书
Y)*5M auditor's report 核数师报告；审计师报告
W`HO Q Aussie bond 澳元债券
o G5 :]/F austerity budget 紧缩预算
C{mL]ds< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
tHlKo0S$0 Australia All Ordinaries Index 澳洲所有普通股票指数
4 [2^#t[ Australian Dollar [AUD] 澳元
R% )ZhG*
Australian Options Market 澳大利亚期权市场
6[g~p< 8n} Australian Securities Commission 澳洲证券事务监察委员会
XRi/O)98 o Australian Society of Certified Practising Accountants 澳洲执业会计师公会
X2>qx^jT Australian Stock Exchange 澳大利亚证券交易所
?;1^8 c0 Austrian Schilling [ATS] 奥地利先令
t?J Y @hT* authentication 认证；鉴证
bvZTB<rA authority to purchase 委托购买证；委购书
rv>K0= t0 authorization 认可；核准；授权；授权书
)NG{iD{_] authorization by direction 指示授权
%Z|]"=;6 authorization by instruction 指令授权
. C_\xb authorization by warrant 令状授权
X$:r authorization of unit trust 单位信托的认可
WVaIC $Y authorized agent 指定代理人
_jkH}o ' authorized capital 法定资本
~ KN dV authorized clerk 出市员
-:92<G\D authorized dealer 认可交易商
;4DqtR"7Y authorized financial institution 认可财务机构
6- H81y 3 authorized fund 认可基金
V\k?$} authorized fund house 获授权的基金公司；认可基金公司
L`E^BuP/ authorized institution 认可机构
V_Owi5h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
S}zh0`+d'Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=/xTUI4 authorized insurer 获授权保险人；获认可承保人
{oIv%U9 authorized investment 特准投资项目
)U4h?J authorized person 获授权人
Q}# 5mf&cD authorized representative 获授权代表
.{6?%lt authorized share capital 法定股本
n^O Wz4 automated quotation system 自动报价系统
*Jd,8B/hC Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
< YU+W"jQT 自动交易系统〔香港期货交易所有限公司〕
-~z]ut<Z automatic adjustment mechanism 自动调整机制
CS[[TzC=5 automatic adjustment system 自动调整系统
P $4h_dw Automatic Clearing House 自动票据交换所
vwZ d@%BO automatic exchange rates accumulation system 自动化汇率累集系统
S,&tKDJn Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
GtZkzVqLd automatic teller machine [ATM] 自动柜员机
iO^z7Y7 autopay 自动转帐
&%YFO'>>} available assets 可用资产
@bu5{b+8 available fiscal reserve 现存财政储备
UO-<~DgH available profit 可用利润
)3O0: ]<H Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=X6+}YQ" average 平均；平均数；海损
u@!iByVAg average basic salary 平均基本薪金
U'IJwGRP average consumer expenditure 平均消费开支；一般消费开支
W`zY\] average cost 平均成本
#@h3#IC average cost of land production 增辟土地平均成本
(GnwK1f average daily turnover 平均每日成交额
). +!/x average daily wage rate 平均每日工资率
JI1O( average expenditure pattern 平均开支模式
5 fGUJ[F= average growth rate 平均增长率
\VW&z:/*pZ average net fixed assets 固定资产平均净值
.:eNL]2%: average of relatives 相对价格平均数
]V9z)uz average price 平均价格
gemjLuf average propensity to consume 平均消费倾向；一般消费倾向
RfPRCIo average propensity to save 平均储蓄倾向；一般储蓄倾向
:v/6k average rate 平均率
\<ohe w average revenue 平均收入；平均收益
(`0dO8 average stock 平均库存；平均存货
@d5G\1(% average yearly rent 平均年租
z?~W]PWiZ avoidance of double taxation 避免双重课税
i*16k dI. avoidance of tax 避税
