A:
"FD~XSRL A share Ａ股；甲类股份
EFO Q;q abatement of tax 减税；减扣免税额
YZD]<ptR ABN AMRO Bank N.V. 荷兰银行
-v&srd^ above-the-line expenditure 线上项目支出；经常预算支出
k{8N@&D above-the-line receipt 线上项目收入；经常预算收入
y['icGU6 ABSA Asia Limited 南非联合亚洲有限公司
pswppC6f absolute change 绝对数值变更
6P $q7G absolute expenditure 实际开支
I C42O_^ absolute guideline figure 绝对准则数字
M](U"K? absolute interest 绝对权益
jlZNANR3 absolute order of discharge 绝对破产解除令
ymqhI\>y# absolute profit margin 绝对利润幅度
@UBp;pb}=h absolute value 实值；绝对值
g9.hR8X absolutely vested interest 绝对既得权益
o!&*4>tF absorbed cost 已吸收成本；已分摊成本
o! d0 absorption 吸收；分摊；合并
5$w1[}UUd absorption rate 吸收率；摊配率；分摊率
**[p{R]8o ACB Finance Limited 亚洲商业财务有限公司
O%{>Zo_< acceptable form of reciprocity 合理的互惠条件
3+ 'w% I acceptable rate 适当利率；适当汇率
"b;?2_w:E acceptance agreement 承兑协议
{:cA'6f.b acceptance for honour 参加承兑
v4zA RE9# acceptor 承兑人；接受人；受票人
uWQ.h , acceptor for honour 参加承兑人
R/7l2 * accident insurance 意外保险
F.9|$g*ip Accident Insurance Association of Hong Kong 香港意外保险公会
oKiu6= accident insurance scheme 意外保险计划
7va%-&. &t accident year basis 意外年度基准
9EW 7,m{A accommodation 通融；贷款
k2a^g CBC accommodation bill 通融票据；空头票据
*G38N]|u6 accommodation party 汇票代发人
L gYzGlJp account balance 帐户余额；帐户结余
*{bqHMd4L account book 帐簿
"`wq:$R account collected in advance 预收款项
jT J[2WaS account current book 往来帐簿
BH1To&ol account of after-acquired property 事后取得的财产报告
j- -#vEW account of defaulter 拖欠帐目
hB4.tMgZ account payable 应付帐款
|m% &Qb account payee only [A/C payee only] 只可转帐；存入收款人帐户
s Q$FtKm6 account receivable 应收帐款
6 s/O\A account receivable report 应收帐款报表
8,Z0J account statement 结单；帐单；会计财务报表
- K{ID$!p account title 帐户名称；会计科目
wKN9HT accountant's report 会计师报告
3`y:W9!u Accountant's Report Rules 会计师报告规则
xHmc8G$zu accounting and auditing procedure 会计与审计程序；会计与核数程序
d :aQlW;} Accounting Arrangements 《会计安排》
+y 2*[ accounting basis 会计基础
2t'&7>Ys{ accounting by Official Receiver 破产管理署署长呈交的帐目
e:]$UAzp Accounting Circular 《会计通告》
OkM> accounting class 会计类别
bP[/ accounting date 记帐日期；会计结算日期
_gHJ4(?w accounting for money 款项核算
b]~M$y60q Accounting Officer 会计主任
7g$t$cZby, accounting period 会计报告期；会计期
{XAKf_Cg accounting policy 会计政策；会计方针
Kj7Osqu2bE accounting practice 会计惯例
K{c^.&6D accounting principle 会计准则
@UA> 6F accounting record 会计记录
t%%I .zIV7 accounting report 会计报告
mMR[( Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9D
bp`%j Accounting Society of China 中国会计学会
1VeCAx[e accounting statement 会计报表
(8 {Z@ accounting system 会计制度；会计系统
;J:YNup accounting transaction 会计事项；帐务交易
)\e_I\- accounting treatment 会计处理
@1pdyKK accounting year 会计年度
/[IK [ accretion 增值；添加
tnsYY accrual 应计项目；应累算数目
Au
{ `o xD accrual basis 应计制；权责发生制
E-/]UH3u H accrual basis accounting 应计制会计；权责发生制会计
}K/[3X=B accrue 应累算；应计
OygYP accrued benefit 应累算利益
k$h WR ;U accrued charges 应计费用
/xmd]XM=_ accrued cumulative preference share dividend 应累算的累积优先股股息
w- KtxG( accrued expenses 应累算费用
f?]cW h% accrued interest payable 应付利息；应计未付利息
4]cOTXk9C accrued interest receivable 应收利息；应计未收利息
?TXFOr]g]2 accrued right 累算权益
Deam%)bXM] accruing profit 应累算的利润
dO=< 3W accumulated fiscal reserve 累积财政储备
9SrV,~zD accumulated profit 累积利润；滚存溢利
`@Ob M[0p( accumulated reserve 累积储备
{3;4=R3 accumulation of surplus income 累积收益盈余
P -Pt{: acquired assets 既得资产
DCNuvrZ acquisition 收购；购置；取得
wiutUb
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@a~K#Bvlm acquisition expenses 购置费用
(YR1ML3N acquisition of 100% interest 收购全部股权
`a J[
!O acquisition of control 取得控制权
+n0y/0Au acquisition of fixed assets 购置固定资产
{{O1C ~ acquisition of shell “买壳”
g><sZqj8tt acquisition price 收购价
Oz+>I ^Q act of God 天灾
, e;(\t: acting partner 执事合伙人
v/kY yz active market 买卖活跃的市场；交投畅旺的市场；旺市
";jhj:Xj active partner 积极参与的合伙人
3A+d8fwi active trading 交投活跃
q
H + ~rj actual circulation 实际流通
Q{>{ e3z} actual cost 实际成本
$GcVC (] actual expenditure 实际开支；实际支出
4Fnr8 r8W actual income 实际入息；实际收入；实际收益
FuD$ jsEw actual market 现货市场
[1E u6X6 actual price 现货价；实际价格
b&!X#3(KT actual profit 实际利润
Pp}j=$&j\ actual quotation 实盘；实际价位；实际报价
iR_X,&p
actual year basis 按实际年度计算
kefQH\<X actuals 实货
YS;Q l\4 actuarial investigation 精算调查
m:'fk;khN actuarial principle 精算原则
lc*<UZ R actuarial report 精算师报告
(_d^i Zyf Actuarial Society of Hong Kong 香港精算学会
d/" e3S1 actuarial valuation 精算师估值
|n~- LH++ actuary 精算师
VPf=LSxJe ad referendum agreement 暂定协议；有待覆核的协定
& 'R\yX<J) ad valorem duty 从价税；按值征税
&u.t5m7( ad valorem duty system 从价税制
)4DF9 JpD ad valorem fee 从价费
* c xYB ad valorem tariff 从价关税
Iz
V tiX additional allowance 额外免税额
+}% 4]O; additional amount for unexpired risk 未过期风险的额外款额
,%Dn}mWu additional assessable profit 补加应评税利润
AuWEy-q? additional assessment 补加评税
h\jwXMi,tj additional commitment 额外承担
XO219 additional commitment vote 额外承担拨款
,zO!`|I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
u>d,6
! additional dependent parent allowance 供养父母额外免税额
|LWG7
ZE additional provision 额外拨款
z7 > additional stamp duty 附加印花税
,|}Pof=]xk additional tax 补加税罚款；补加税款
rtC.!].;% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
H:2#/1Oz> adjudged bankrupt 被裁定破产
'` ^`NI` adjudicated bankrupt 裁定破产人
1^$ vmULj adjudication fee 裁定费；评定印花税额手续费；评估契据费
jo/-'Lf{? adjudication of bankruptcy 裁定破产；宣告破产
Y=\;$ :L[ adjudication of insolvency 裁定无力偿还债务
~:v" TuuK adjusted actual 经调整的实数；调整后的实数
$fL2w^ @ adjusted current assets 经调整的流动资产；调整后的流动资产
? X~Keb adjusted figure 经调整的数字；调整后的数额
O6 bB CF; adjusted liabilities 经调整的负债；调整后的负债
,~> A>J adjusted loss 经调整的亏损；调整后的亏损
@LqLtr@A adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
x msw'\ adjusted profit 经调整的利润；调整后的利润
>Ta|#]{ adjusted surplus 经调整的盈余额；调整后的盈余额
gWL'Fl }H adjusted value 经调整的价值；调整后的价值
r <
sx On adjustment 调整；修订；理算〔保险〕
B^Fe.t y adjustment centre 调剂中心
ncjt v"2R adjustment lag 调整过程的时间差距；调整时差
h`;w/+/Zr adjustment mechanism 调整机制
aOIE 9wO adjustment of loss 亏损调整
ha&2V= adjustment process 调整过程；调整程序
3]$qY_|7 adjustment range 调整幅度
o)GLh^g_I' administered exchange rate 受管制汇率
U8m/L^zh Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
_vr> -:G administration expenses 行政费用
iK%%
administration fee 手续费；行政费
#0GvL=}k administration in bankruptcy 破产管理
DSf administration order 遗产管理令
AU0pJB' administrator 管理人；遗产管理人
/?C}PM administrator of the estate 遗产管理人
g ]%sX6T admission of debt 债项承认书
Y- e sD'MD admission of proof 接纳债权证明
P+K< /i advance 放贷款项；垫付款项；预支款项；预付款项
M ROe "Xj advance account 暂支帐目；预付款帐户
W:VRLT>w> advance compensation 预付补偿金
EVYICR 5g advance from shareholder 股东垫款
!g=4\C`mY advance pending reimbursement 预支以待日后付还
F5s Pd advanced economy 先进经济体系
J'4Pp< advancement 预付；预付财产
l=4lhFG,Mk advances warrant 垫款令
Pr| B hX advancing 贷出
/zV&ebN] adverse balance 逆差
p^J=* jm)x adverse exchange 逆汇
0[E}[{t` advertisement addressed to shareholders 在报章刊登的致股东通告
~$w9L998+ advice for collection 托收通知书
.0 }eg$d advice of drawing 提款通知书；汇票通知书
b%A +k"d advice of payment 付款通知
A~0eJaq+ Advisory Committee [Securities and Futures Commission]
FglW|Hwy 谘询委员会〔证券及期货事务监察委员会〕
Qze.1h Advisory Committee on Diversification 经济多元化谘询委员会
,r_%p<lOFu affidavit 誓章；遗产申报誓章
g Z!q affidavit of no receipt 述明无收款的誓章
!DU4iq_. affiliate 联号；联营公司；附属公司
ykMdH: affiliated company 附属公司；联号；联营公司
1/\JJ\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\%BII>VS affordability 负担能力
[a201I0 - African Development Bank [AfDB] 非洲开发银行
r{g8CIwGQ after-acquired property 事后取得的财产
HAKB@h) after-hours dealing 市后交易
Rq`d I~5!b after-tax profit 税后盈利；税后利润；税后溢利
JiN>sEAM agency agreement 代理协议
6> Dm cG:. agency expenses 代理机构的开支
w#qE#g %1 agency fee 代理费
^K3Bn Agency Law 《代理法》
Lqa|9| ! agent 代理人；承销人
^ jYE4gHM agent of company 公司代理人
0#y
i5U agent's fee 代理人费；经纪费
`En>o~ L; aggregate 总计；总数；总体数字
(baBi9< P= aggregate amount 总款额；总额
?Z(xu~^/ aggregate assets and liabilities 总体资产与负债
pE4yx5r5 aggregate at constant price 按固定价格计算的总体数字
[x[ nTIg aggregate demand 总需求
BG/Q7s-?K aggregate gross position 总持仓量
Ci9]#)"c aggregate limit 总限额
8*&|Q1`K: aggregate of salaries tax 合计薪俸税
`=%mU /v aggregate performance 总体表现；总体业绩
-^ceTzW+ aggregate supply 总体供应
*e,GXU@ aggregate surplus 总盈余
^!A@:}t> aggregate total 整体总额
D;! aix3 aggregate value 总值；合计价值
&"6%D|Z0 aggregated basis 合计基准
[cso$Tv aggregated net chargeable income 合计应课税入息实额
FE'F@aS\ aggregation 合并计算；合计；总和
b=PB" - aggregation of incomes of husband and wife 夫妇入息合并计算
CNM pyr aggregation of property 财产的总和
y^:N^Gt agio 差价；贴水
V:'_m'.-Y 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》
/ LC!|-1E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+ 'V ,z 《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》
' *=kt Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\f4JIsZ-& 《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》
L %20tm Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
HDQH7Bs 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Z Tzh[ 2u* agreement for a settlement 授产协议
ana?;NvC agreement for assignment 转让协议
v5A8"&Jr agreement for sale 售卖协议；买卖协议
_>u0vGF- agreement for sale and purchase 买卖协议
1X-fiQJe agreement for the payment of interest 支付利息协议
W.m2`] & agreement for the repayment of money 还款协议
:9]"4ktoJ agreement of reinsurance 再保险协议
=bh.V@* Agricultural Bank of China 中国农业银行
aTFT'(O, air passenger departure tax 飞机乘客离境税
i p;
RlO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
J_7&nI H7 airport tax 机场税
><w= alcohol duty 酒精税
$ .KD nl^ alienation 让与；让渡；转让
aX}:O alimony 生活费；赡养费
C^fUhLVSZ^ All Ordinaries Index [AOI] 所有普通股指数
,}23 all risks 全险；综合险
->*'Y;t4 All Sales Record for Stock Market 《股票市场成交报告》
:\69N/uw` Allied Capital Resources Limited 新联财务有限公司
EZ)$lw/!J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
bR}=bp 4K allocation letter 拨款信件
&Ef_p-e-P allocation of fund 分配款项；预留款项
"
"{#~X} allocation of profit 利润分配；溢利分配
l~'NqmXe allocation warrant 拨款令
u oMDf{d allotment 分配；配股
$;As 7MI allotment notice 股份配售通知；配股通知
fBZR allotment of shares 股份分配
M&ec%<lM allowable 可获宽免；免税的
o06vC allowable business loss 可扣除的营业亏损
'w`3( ':= allowable expenses 可扣税的支出
Ul H;0P? allowance 免税额；津贴；备抵；准备金
IA{I|g< allowance for debts 债项的免税额
Wer.VL allowance for depreciation by wear and tear 耗损折旧免税额
8j jq)d4# allowance for funeral expenses 殡殓费的免税额
<,huajQs allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ZuVes?&j allowance for repairs and outgoings 修葺及支出方面的免税额
hM~zO1XW allowance to debtor 给债务人的津贴
:GN7JxD# alteration of capital 资本更改
%bZ}vJ5b alternate trustee 候补受托人
R^= [D#*]> amalgamation 合并
f+>g_Q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
B^lm'/,@ ambit of charges 征税范围；收费范围
[fl^1!3{ amended valuation 经修订的估值
;6/dFOZn American Commodities Exchange 美国商品交易所
4 t< mX American Express Bank Limited 美国运通银行
~[3B<^e American Stock Exchange 美国证券交易所
oa:30@HSb amortization 摊销
&C6Z{.3V amount due from banks 存放银行同业的款项
d'*:2;)g^ amount due from banks abroad 存放海外银行同业的款项
wC>Xu.Z: amount due from holding companies 控股公司欠款
!)+8:8H' amount due from local banks 存放本港银行同业的款项
zqs|~W]c amount due to banks 银行同业的存款
1jkMje amount due to banks abroad 海外银行同业的存款
vY'E+M"+@ amount due to holding companies 控股公司存款
yp\s Jc` amount due to local banks 本港银行同业的存款
e sDd>W amount due to outport banks 外埠银行同业的存款
uBqZ62{G amount for note issue 发行纸币的款额
,{VC(/d amount of bond 担保契据的款额
`&!J6)OJ amount of consideration 代价款额
7^* [ XH amount of contribution 供款数额
2#t35fU amount of indebtedness 负债款额
a534@U4, amount of principal of the loan 贷款本金额
J={R@}u amount of rates chargeable 应征差饷数额
GEQ3r'B| amount of share capital 股本额
2m0laJ3p9 amount of sums assured 承保款额
`2.2; Vk amount of variation 变动幅度
5&N55? G6 amount of vote 拨款数额
K6 nGC amount payable 应付款额
8oVQ:' 6 amount receivable 应收款额
P/; d|M( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)ND%MYJSq analysis 分析
jk-e/C ancillary risk 附属风险
Yk!TQY4 annual account 周年帐目；周年帐目报表；年度决算；年结
} J-+^ annual accounting date 年结日期
'98 0. annual allowance 每年免税额；年积金；年度津贴；年津
3r]N\c annual balance 年度余额
M8}t`q[-& annual disposable income 每年可动用收入
>YuiCf?c7 annual estimates 周年预算
WPu{
]<pl annual fee 年费
YH ^h ?s annual general meeting 周年大会
mZ^ev; annual growth rate 年增率；每年增长率
#I] ^Wo
annual long-term supplement 长期个案每年补助金
E"[h20`\/ annual pensionable emolument 可供计算退休金的年薪
f!n0kXVu6U annual report 年报
LCf)b>C* Annual Report on the Consumer Price Index 《消费物价指数年报》
oP 4z> annual return 周年报表；周年申报表；每年报税表格
:d ,]BB Annual Return Rules 《周年报表规则》
/yn%0Wish annual review of consumer prices 每年消费物价回顾
9/_ F annual roll-forward basis 逐年延展方式
1?j[ '~aE annual salary 年薪
^qP}/H[QT annual statement 年度报表；年度决算表
T _=iJ: Q 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
G378 ,H annuitant 年金受益人
fu]mxGPc annuity 年金
xJSK" annuity contract 年金合约
d?Y|w3lB annuity on human life 人寿年金
h.ln%6:d antecedent debt 先前的债项
,2 C{X+t ante-dated cheque 倒填日期支票
&3t[p= anticipated expenditure 预期开支
^w(~gQ6|mP anticipated net profit 预期纯利
Oqc M3 # anticipated revenue 预期收入
GL <u#[ anti-inflation measure 反通货膨胀措施
B=p6p f anti-inflationary stance 反通货膨胀立场
2\/,X CQV apparent deficit 表面赤字
]:X# w0UR apparent financial solvency 表面偿债能力
U:1 cbD7|3 apparent partner 表面合伙人
<g4 [p^A application for personal assessment 个人入息课税申请书
{BS}9jZx application of fund 资金应用
!i{9wI application to release as liquidator and to destruct the books of accounts and documents
bB->7.GXu 申请免除清盘人职务及毁灭帐簿与文件
pd Fa] appointed actuary 委任精算师
>&g^ ` appointed auditor 委任核数师；委任审计师
_9<nM48+t appointed trustee 委任的受托人
R5KOai! appointer 委任人
Vw>AD<Rl apportioned pro rata 按比例分摊
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{k"t`uo_ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.%x%b6EI apportionment formula 分摊方程式
:{Mr~Co* apportionment of estate duty 遗产税的分摊
DY(pU/q appraisal 估价；评估
)4tOTi[ appreciable growth 可观增长
"!F%X %/ appreciable impact 显着影响
HZJ)q`1E appreciable increase 可观增长
bMp[:dw`y appreciation 增值；升值
fb*h.6^y9 appreciation against other currencies 相对其他货币升值
2.>a L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0` y*7.Ip appreciation tax 增值税
|m p~d<& appropriation 拨款；拨用；拨付
9(AY7]6 appropriation account 拨款帐目
3[Xc:;+/ Appropriation Bill 拨款法案
D<wz%* appropriation-in-aid system 补助拨款办法
pg9 feIW1 approved assets 核准资产
Zb4+zps^- approved basket stock 认可一篮子证券
qe<xH#6 approved budget 核准预算
=v:}{~M^$ approved charitable donation 认可慈善捐款
.:I^ O[k approved charitable institution 认可慈善机构
XEe$W h
approved currency 核准货币；认可货币
#i'wDvhol approved estimates 核准预算
/:. p{y approved estimates of expenditure 核准开支预算
Z(Z$>P&4 approved overseas insurer 核准海外保险人
>*]dB| 2 approved overseas trust company 核准海外信托公司
\`oP\|Z approved pooled investment fund 核准汇集投资基金
s^R$u"pFs approved provident fund scheme 认可公积金计划
f!K{f[aDa approved provision 核准拨款
Min {&?a approved redeemable share 核准可赎回股份
> Hwf/Gf[ approved regional stock 认可地区性证券
JKY approved retirement scheme 认可退休金计划
| <bZ*7G approved subordinated loan 核准附属贷款
B" . 3NQ arbitrage 套戥；套汇；套利
W!R7D%nX arbitrageur 套戥者；套汇者
U: q4 OtiP arbitrary amount 临时款项
l[K o> arrangement 措施；安排；协定
FG5YZrONx arrears 欠款
">v- CSHY arrears of pay 欠付薪酬
f7?u` "C arrears of revenue 逾期未收税款；逾期未收的帐项
XE S$V15 articles of association 组织章程；组织细则；组织章程细则
)u=46EU_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hH]oJ}H \ ascertainment of profit 确定利润
?`3G5at)9f "Asia Clear" “亚洲结算系统”
ZfU &X{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
B,4
3b O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
l(Y\@@t1 Asian Development Fund [ADF] 亚洲发展基金
*],= ! Asian dollar bond 亚洲美元债券
8E|FFHNK<2 Asian dollar market 亚洲美元市场
%*^s%NI Asian dollar rate 亚洲美元利率
T!1Np'12zF Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
q22@ZRw Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
p?#xd!tc2N asked price 沽盘；喊价；索价；卖方报价
:v%iF!+.P assessable income 应评税入息
c|F2 6$rv assessable loss 应评税亏损
I#- T/1N assessable profit 应评税利润
)VeeAu)p assessable value 应评税值
JpZ3T~Wrf assessed profit 估定利润
yHs'E4V`$ assessed value 经评估价值
kf1 ( assessment 评税；评定；估价；评税单
ch)#NHZ9F assessment number 评税编号；估价编号
"Xj>dB1~ assessment of additional tax 补加税评税
Q5c13g2(c assessment of performance 业绩评估；实绩评价
^)1!TewCY Assessor 评税主任
1i
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bJB* w asset-backed securities 具资产保证的证券
=`t%p1 assets accretion 资产增值
W:1GY# Pe assets and liabilities 资产与负债
6Z!OD(/e assets betterment statement 资产递增表；资产改进表
r1zuc:W 1 assets lending 实物放款；有抵押贷款
TL@{yJ;s assets of the company passing on the death 死者去世时转移的公司资产
vJg^uf) assets pledged as security for liabilities 用作负债抵押的资产
Z`yW2ON$' assets portfolio 资产投资组合
bd yIt)tK+ assets price 资产价格
1 8JAca8Zs assets quality 资产质素
aq $adPtu assets realization 资产变现
X`0`A2
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p2j=73$ assets securitization 资产证券化
o%l|16D R assets situated outside Hong Kong 在香港以外地方的资产
q&V=A[<rz assets stripping 削减资产；拆卖资产
G;;iGN assets value 资产值
a WMEo`O% assignee 承让人
)5l9!1j assignment 转让；转让书；转让契
AjMx \'(C assignment of interest 权益转让
IfpFsq: assignment of letters patent and trade mark 专利证书及商标转让
pd oCV assignment of property 物业转让；物业转让书
Zl7m:b2M assignment right 转让权
#3((f[ assignor 转让人
[ FNA: associate 有联系的人；有关连人士；相联者；合伙人；联系人
LYp=o8JW| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
psAdYEGk! associate member 附属会员
?iaD;:'qE associated body corporate 相联法人团体
r^!P=BS{ associated company 相联公司；联属公司
M UqV$#4@I associated corporation 相联法团
j :J{m0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
nnBl:p>< k 公认会计师公会〔英国〕
2Ls Association of Futures Exchange Brokers 香港期货经纪协会
a* nx2d Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
e"6!0Py#* association of underwriters 承保人组织
jl~?I*Gr assumption of control 接管
\!,qXfTMB assurance 担保；保险；转易；转易书
3qB ZzM
O* assurance of interest 权益的转易
Dv[ 35[Yh at 19XX price 按一九ＸＸ年价格计算
\k)(:[^FY at a discount 按赔价计算；按贴水价格计算；打折扣
w|WehNGr at a premium 按溢价计算；按升水价格计算
[";<YR7iRN at call 通知付款；按通知
e$y VV# at constant market price 按固定市价计算
pm}!?TL at constant price 按固定价格计算
m@^!?/as at cost 按成本计算
5<KY} at current market price 按当时市价计算；按现时市价计算
}dO^q-t$3 at current price 按当时价格计算；按现时价格计算
xk$U+8K at factor cost 按要素成本计算；按生产要素成本计算
RNn5,W at money-of-the-day price 按付款当日价格计算
"R v],O" at or better 按指定或较佳价位〔买卖指令〕
uQlQ%n% at par 按面值计算；平价
$E]W U?U at sight 见票即付
Ff @Cs0R at the close 按收市盘
dS m; e_s at the opening 按开市盘
Q`7.-di attestation 见证；见证条款
O6$d@r;EK] at-the-money option 平价期权
x)Ls(Xh+g attorney 受权人；受托代表人
v\:P _J attornment 新拥有人承认书
_ }(ej&'f attributable profit 可归属利润
e4/Y/:vFO attributable share value 可归属股份价值
f]Q `8nU Auckland Stock Exchange 奥克兰证券交易所
L\Y4$e9bF8 auction 拍卖
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`0m[* auctioneer 拍卖商
x[5uz )) audit 审计；核数
$D)Ajd; Audit Commission 审计署
*c6o#[l Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
lboi\GP| 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〕
=1'vXPv` audit review 帐目审查
mE}@}@( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
nD51,1> audited account 审计帐目；经审计的帐目
$0 6[D91' audited annual account 经审计的周年帐目
e7^B3FOx audited balance sheet 经审计的资产负债表
c_#+xGS!7 auditor 核数师；核数主任；审计师
chF@',9t auditor's certificate 核数师证明书；审计师证明书
K-CF5 i: auditor's report 核数师报告；审计师报告
)IH|S5mG? Aussie bond 澳元债券
R# x~f austerity budget 紧缩预算
J*} warf& Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
?\.aq
p1B Australia All Ordinaries Index 澳洲所有普通股票指数
shAoib?Kw: Australian Dollar [AUD] 澳元
M)JKe!0ad1 Australian Options Market 澳大利亚期权市场
]'iOV-2^' Australian Securities Commission 澳洲证券事务监察委员会
GF=rGn@,)` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(L3Etan4RE Australian Stock Exchange 澳大利亚证券交易所
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H8iHB Austrian Schilling [ATS] 奥地利先令
e(~9JP9 authentication 认证；鉴证
n+XLZf# authority to purchase 委托购买证；委购书
t0*,%ge:< authorization 认可；核准；授权；授权书
4Lb!Au|Y authorization by direction 指示授权
y9xvGr[l authorization by instruction 指令授权
3 \B 28m authorization by warrant 令状授权
j @HOU~x authorization of unit trust 单位信托的认可
Sd |=*X authorized agent 指定代理人
qG<3H!Z!ky authorized capital 法定资本
'fIoN% authorized clerk 出市员
Ok V*,n authorized dealer 认可交易商
s1GR!*z> authorized financial institution 认可财务机构
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HW\A8 authorized fund 认可基金
wJ%;\0 6 authorized fund house 获授权的基金公司；认可基金公司
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FndB5% authorized institution 认可机构
(& UQ^ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{gkzo3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
R ~ZcTY[8 authorized insurer 获授权保险人；获认可承保人
"!w#E6gU authorized investment 特准投资项目
R9z:K_d, authorized person 获授权人
r& y0`M authorized representative 获授权代表
6D&{+; authorized share capital 法定股本
*t%Z'IA automated quotation system 自动报价系统
U5RLM_a@M Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
S
T1V 自动交易系统〔香港期货交易所有限公司〕
xMs!FMn[ automatic adjustment mechanism 自动调整机制
H-&T) automatic adjustment system 自动调整系统
.<Rw16 O Automatic Clearing House 自动票据交换所
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\ ]8 F_K Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
XU y[l automatic teller machine [ATM] 自动柜员机
0H/)wy2ym autopay 自动转帐
CBr(a'3{Z available assets 可用资产
i$5 <>\g available fiscal reserve 现存财政储备
dM=45$\q available profit 可用利润
&"r /&7: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
HSk_'g(\0 average 平均；平均数；海损
y '[VZ$^i average basic salary 平均基本薪金
48IrC_0j average consumer expenditure 平均消费开支；一般消费开支
%b[>eIJU# average cost 平均成本
@9tzk [ average cost of land production 增辟土地平均成本
`FGYc average daily turnover 平均每日成交额
p9>1a j2a average daily wage rate 平均每日工资率
rez )$ average expenditure pattern 平均开支模式
ZXIw^!8@/ average growth rate 平均增长率
(Z0_e &=* average net fixed assets 固定资产平均净值
^6On^k[|fw average of relatives 相对价格平均数
SK*z4 p average price 平均价格
5%%e$o+ average propensity to consume 平均消费倾向；一般消费倾向
45?% D} average propensity to save 平均储蓄倾向；一般储蓄倾向
r3B}d*v average rate 平均率
u4 h0s1iI average revenue 平均收入；平均收益
L^jjf8_ average stock 平均库存；平均存货
iInWw"VbKe average yearly rent 平均年租
"<"m}rE?Q avoidance of double taxation 避免双重课税
PjD9D. avoidance of tax 避税
