A:
LE~vSm^# A share Ａ股；甲类股份
y+= s/c abatement of tax 减税；减扣免税额
6
8fnh'I! ABN AMRO Bank N.V. 荷兰银行
/ x]^Cqe above-the-line expenditure 线上项目支出；经常预算支出
LN5BU,4= above-the-line receipt 线上项目收入；经常预算收入
F_i"v5# ABSA Asia Limited 南非联合亚洲有限公司
#f;6Ia># absolute change 绝对数值变更
t :P7 ah absolute expenditure 实际开支
.r&CIL > absolute guideline figure 绝对准则数字
9V~hz (^ absolute interest 绝对权益
65VTKlDD absolute order of discharge 绝对破产解除令
OoR g:"9{# absolute profit margin 绝对利润幅度
he@Y1CY absolute value 实值；绝对值
!)CY\c4}d> absolutely vested interest 绝对既得权益
f3^qO9R absorbed cost 已吸收成本；已分摊成本
SUIu.4Mz absorption 吸收；分摊；合并
O_GHvLO= absorption rate 吸收率；摊配率；分摊率
G T80k]e. ACB Finance Limited 亚洲商业财务有限公司
B.smQt acceptable form of reciprocity 合理的互惠条件
MRZN4<} 9 acceptable rate 适当利率；适当汇率
ZsCwNZR acceptance agreement 承兑协议
Nf2lw]-G4 acceptance for honour 参加承兑
DZLEx{cm acceptor 承兑人；接受人；受票人
HR QfT>"/ acceptor for honour 参加承兑人
ttH Rc! accident insurance 意外保险
~p:hqi1+<+ Accident Insurance Association of Hong Kong 香港意外保险公会
/VP #J<6L accident insurance scheme 意外保险计划
XMykUr e | accident year basis 意外年度基准
~|"uuA1/#O accommodation 通融；贷款
UUM: *X accommodation bill 通融票据；空头票据
#Ye0*` accommodation party 汇票代发人
p&0 G account balance 帐户余额；帐户结余
.wTb/ x account book 帐簿
;Xqi;EA account collected in advance 预收款项
`Fe/=]< $ account current book 往来帐簿
bD3 d T>(+ account of after-acquired property 事后取得的财产报告
K6)IBV; account of defaulter 拖欠帐目
I>w|80%% account payable 应付帐款
'vZy-qHrV account payee only [A/C payee only] 只可转帐；存入收款人帐户
E ZVgTySd account receivable 应收帐款
;PqC *iz account receivable report 应收帐款报表
?5;wPDsK account statement 结单；帐单；会计财务报表
^vv 1cft account title 帐户名称；会计科目
8Fbt >-N<\ accountant's report 会计师报告
S$P=;#r Accountant's Report Rules 会计师报告规则
;9-J=@KY4 accounting and auditing procedure 会计与审计程序；会计与核数程序
0,):;O I Accounting Arrangements 《会计安排》
jq _4x[ accounting basis 会计基础
jeO`45O accounting by Official Receiver 破产管理署署长呈交的帐目
0"N4WH O Accounting Circular 《会计通告》
u-bgk(u accounting class 会计类别
+afkpvj8 accounting date 记帐日期；会计结算日期
Sj*W|n\gj accounting for money 款项核算
Q,tjODc6n Accounting Officer 会计主任
#,FXc~ V accounting period 会计报告期；会计期
#Aj#C> accounting policy 会计政策；会计方针
`K[r5;QFKf accounting practice 会计惯例
x%T^:R accounting principle 会计准则
>HzTaXCR[ accounting record 会计记录
R%t|R7 9I accounting report 会计报告
s ya!VF]` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Y t_t> Accounting Society of China 中国会计学会
KG96; l@'( accounting statement 会计报表
M\Wg|gpy accounting system 会计制度；会计系统
V`i (vC( accounting transaction 会计事项；帐务交易
Zs;c0T "> accounting treatment 会计处理
7TU77 accounting year 会计年度
9"/=D9o9 accretion 增值；添加
HCYy9 accrual 应计项目；应累算数目
%m/5!
" accrual basis 应计制；权责发生制
Y{@f oIZ accrual basis accounting 应计制会计；权责发生制会计
muBl~6_mb2 accrue 应累算；应计
hOs~/bM accrued benefit 应累算利益
f'7/Wj accrued charges 应计费用
/Tw $} 8 accrued cumulative preference share dividend 应累算的累积优先股股息
*IF ~ab2 accrued expenses 应累算费用
$RHw6*COG accrued interest payable 应付利息；应计未付利息
7C_U:x accrued interest receivable 应收利息；应计未收利息
Dr(;A>?qG accrued right 累算权益
Ra^c5hP:.E accruing profit 应累算的利润
ycEp,V;[Z accumulated fiscal reserve 累积财政储备
hh.`Yu L accumulated profit 累积利润；滚存溢利
LW/> % accumulated reserve 累积储备
' ~z`kah accumulation of surplus income 累积收益盈余
+(w9! 5?F acquired assets 既得资产
5-'Z.[ImB? acquisition 收购；购置；取得
?i!d00X acquisition cost 购置成本
>>;He7 acquisition expenses 购置费用
x
#|t#N% acquisition of 100% interest 收购全部股权
JuRWR0@` acquisition of control 取得控制权
An,Tun X acquisition of fixed assets 购置固定资产
w*(1qU F#% acquisition of shell “买壳”
,wHlU-% acquisition price 收购价
=BV_ ? act of God 天灾
s%m?Yh3 acting partner 执事合伙人
M?n}{0E4 active market 买卖活跃的市场；交投畅旺的市场；旺市
mM+^v[= active partner 积极参与的合伙人
.\)ek[? active trading 交投活跃
NID2 $ p actual circulation 实际流通
s(=@J?7As actual cost 实际成本
{n<1uh9~$8 actual expenditure 实际开支；实际支出
U D5hk actual income 实际入息；实际收入；实际收益
|h(( SreO actual market 现货市场
u)/i$N actual price 现货价；实际价格
P`_Q-vu actual profit 实际利润
a +9_sUq actual quotation 实盘；实际价位；实际报价
\!0~$?_)P actual year basis 按实际年度计算
3cNr~`7 actuals 实货
}Py Z{yS actuarial investigation 精算调查
?fpI,WFu actuarial principle 精算原则
|+<o(Q( actuarial report 精算师报告
[W dxMU Actuarial Society of Hong Kong 香港精算学会
c.>O psF actuarial valuation 精算师估值
S6_dmTV* actuary 精算师
0nR_I^ ad referendum agreement 暂定协议；有待覆核的协定
<4;L& 3 ad valorem duty 从价税；按值征税
8lCo\T5" ad valorem duty system 从价税制
vv`53 Pbw) ad valorem fee 从价费
cz$*6P<9J ad valorem tariff 从价关税
<#T #+ uO additional allowance 额外免税额
#,!/Cnqis additional amount for unexpired risk 未过期风险的额外款额
!P d) additional assessable profit 补加应评税利润
u 1Wixjd| additional assessment 补加评税
:<1PCX2 additional commitment 额外承担
=RlAOgJ additional commitment vote 额外承担拨款
gA2]kZg additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
) Oj{x0{\Q additional dependent parent allowance 供养父母额外免税额
sX`b y\s, additional provision 额外拨款
|~Vq"6` additional stamp duty 附加印花税
G49`a*Jn additional tax 补加税罚款；补加税款
!4$o*{9Lx: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
"T >;wyGW adjudged bankrupt 被裁定破产
}\W^$e- adjudicated bankrupt 裁定破产人
0F &(}`V adjudication fee 裁定费；评定印花税额手续费；评估契据费
`2HNQiK'@ adjudication of bankruptcy 裁定破产；宣告破产
TL z>|gr adjudication of insolvency 裁定无力偿还债务
i d1gK(F8H adjusted actual 经调整的实数；调整后的实数
'p uiahA adjusted current assets 经调整的流动资产；调整后的流动资产
.bRDz:?j adjusted figure 经调整的数字；调整后的数额
bHz H0v]: adjusted liabilities 经调整的负债；调整后的负债
cNl$
vP83z adjusted loss 经调整的亏损；调整后的亏损
v0pev;C 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
5&134!hC adjusted profit 经调整的利润；调整后的利润
L D}<| adjusted surplus 经调整的盈余额；调整后的盈余额
ovvg"/>L adjusted value 经调整的价值；调整后的价值
7X .B adjustment 调整；修订；理算〔保险〕
] ; B `'Ia adjustment centre 调剂中心
M-C> I;a adjustment lag 调整过程的时间差距；调整时差
#ePtfRzJ adjustment mechanism 调整机制
A_5M\iN\ adjustment of loss 亏损调整
]Lm?3$u$ adjustment process 调整过程；调整程序
(
D@ U% adjustment range 调整幅度
d ifAQ<` administered exchange rate 受管制汇率
{9nH#yv Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
QnIF{T S= administration expenses 行政费用
e: |Bn>* administration fee 手续费；行政费
):5H,B+Vr& administration in bankruptcy 破产管理
zf[KZ\6H administration order 遗产管理令
n55s7wzM administrator 管理人；遗产管理人
LJ*W&y(2>Q administrator of the estate 遗产管理人
4ZT0~37( admission of debt 债项承认书
*k;%H'2g{} admission of proof 接纳债权证明
QU)AgF[ advance 放贷款项；垫付款项；预支款项；预付款项
7 x(z advance account 暂支帐目；预付款帐户
-Vjrh/@ advance compensation 预付补偿金
Tpp?(lT7r advance from shareholder 股东垫款
L: UPS&) advance pending reimbursement 预支以待日后付还
Pbakw81!~ advanced economy 先进经济体系
K5\;'.9M advancement 预付；预付财产
<e-hR$ advances warrant 垫款令
n%ZOR1u)k# advancing 贷出
wD $sKd adverse balance 逆差
%9T|"\ adverse exchange 逆汇
)'$'? Fn advertisement addressed to shareholders 在报章刊登的致股东通告
IoH YY:[- advice for collection 托收通知书
-W1Apd%> advice of drawing 提款通知书；汇票通知书
()(/9t advice of payment 付款通知
VCv FCyAz Advisory Committee [Securities and Futures Commission]
#]s&[O43 谘询委员会〔证券及期货事务监察委员会〕
jd}-&DN Advisory Committee on Diversification 经济多元化谘询委员会
XchVsA affidavit 誓章；遗产申报誓章
wv&%0 9U affidavit of no receipt 述明无收款的誓章
Z$Vd8U;
affiliate 联号；联营公司；附属公司
[d6T wKv affiliated company 附属公司；联号；联营公司
*orP{p -U affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W 7q! F affordability 负担能力
""_%u'7t5I African Development Bank [AfDB] 非洲开发银行
Z
WhV"]w& after-acquired property 事后取得的财产
&M P + after-hours dealing 市后交易
T^
RYN after-tax profit 税后盈利；税后利润；税后溢利
rL6Y4u0e% agency agreement 代理协议
M tBoX*" agency expenses 代理机构的开支
p-2PC{% t| agency fee 代理费
]4 )$dQ59 Agency Law 《代理法》
h@D!/PS agent 代理人；承销人
PKX
Tj6hj) agent of company 公司代理人
mP -Y9*k
agent's fee 代理人费；经纪费
/jd.< r=_I aggregate 总计；总数；总体数字
4cJk a~ aggregate amount 总款额；总额
3;wOA4ur aggregate assets and liabilities 总体资产与负债
,h* 'Cs04h aggregate at constant price 按固定价格计算的总体数字
^wb$wtL(' aggregate demand 总需求
Q>l5:2lq aggregate gross position 总持仓量
G "F:68 aggregate limit 总限额
N/r8joi# aggregate of salaries tax 合计薪俸税
aQL$?, aggregate performance 总体表现；总体业绩
U
oG+d u[ aggregate supply 总体供应
$5J~4B"%3 aggregate surplus 总盈余
I{uwT5QT- aggregate total 整体总额
H.!\j&4j aggregate value 总值；合计价值
c7t . aggregated basis 合计基准
&>3 A L, aggregated net chargeable income 合计应课税入息实额
Og9:MFI aggregation 合并计算；合计；总和
Tu}?Q. pKo aggregation of incomes of husband and wife 夫妇入息合并计算
&K -0ld(; aggregation of property 财产的总和
G[a&r agio 差价；贴水
[> L L Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
sx@ %3j Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
FYX" q -Z 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
c"`CvQO64 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
_|s'0F/t 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
{M P (*N Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
9wpV} .( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
U$wD'v3pw agreement for a settlement 授产协议
t}f,j^ `e
agreement for assignment 转让协议
~cb7]^#u1l agreement for sale 售卖协议；买卖协议
"\l#q $1h agreement for sale and purchase 买卖协议
xcE<|0N
: agreement for the payment of interest 支付利息协议
,2`FSL%J agreement for the repayment of money 还款协议
)|E617g agreement of reinsurance 再保险协议
#;F*rJ[XY Agricultural Bank of China 中国农业银行
) o_Pnq9_ air passenger departure tax 飞机乘客离境税
!ZzDSQ ; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
K7}]pk,AG airport tax 机场税
6w4}4i alcohol duty 酒精税
[F}_Ime alienation 让与；让渡；转让
:a'[ 4w alimony 生活费；赡养费
Ae_:Kc6 All Ordinaries Index [AOI] 所有普通股指数
ExZ|_7^< all risks 全险；综合险
+`'> All Sales Record for Stock Market 《股票市场成交报告》
3 cF4xUIZ Allied Capital Resources Limited 新联财务有限公司
!A&>E eai all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@ACq:+/Q c allocation letter 拨款信件
zF#:Uc`C5U allocation of fund 分配款项；预留款项
SuFGIb7E allocation of profit 利润分配；溢利分配
rtZEK:.# allocation warrant 拨款令
V D.T=( allotment 分配；配股
fW3NH7aUG allotment notice 股份配售通知；配股通知
>A ?,[p`< allotment of shares 股份分配
)^LiAL h allowable 可获宽免；免税的
% O \zYtQR allowable business loss 可扣除的营业亏损
\??20iz allowable expenses 可扣税的支出
^ /DP%^D allowance 免税额；津贴；备抵；准备金
$Lt'xW`8 allowance for debts 债项的免税额
%v, a3^Qu allowance for depreciation by wear and tear 耗损折旧免税额
$`6Q\=*R/ allowance for funeral expenses 殡殓费的免税额
cOvdC4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
s1%th"e
[ allowance for repairs and outgoings 修葺及支出方面的免税额
+ vO; J allowance to debtor 给债务人的津贴
/DoSU>%hK alteration of capital 资本更改
9 1ndr@*| alternate trustee 候补受托人
c^x5 E`{ amalgamation 合并
^H~g7&f9?N ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
ISi^BFU ambit of charges 征税范围；收费范围
] Wx?k7T amended valuation 经修订的估值
f7oJ6'K American Commodities Exchange 美国商品交易所
],l\HHQ American Express Bank Limited 美国运通银行
ND\M American Stock Exchange 美国证券交易所
2OsS+6,[x amortization 摊销
w>TTu:
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/SD(g@G, amount due from banks abroad 存放海外银行同业的款项
]jgMN7 amount due from holding companies 控股公司欠款
'))K'
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B2l5}"{ ` amount due to banks 银行同业的存款
W *^_Ul| amount due to banks abroad 海外银行同业的存款
PHx No) amount due to holding companies 控股公司存款
wL~- k
amount due to local banks 本港银行同业的存款
HJt@m
&H| amount due to outport banks 外埠银行同业的存款
yGvBQ2kYb amount for note issue 发行纸币的款额
x|GkXD3 amount of bond 担保契据的款额
nUf0TkA amount of consideration 代价款额
,U ?^u% amount of contribution 供款数额
A#8J6xcSrL amount of indebtedness 负债款额
<KBS ;t="1 amount of principal of the loan 贷款本金额
a9g~(#?a amount of rates chargeable 应征差饷数额
(qDPGd*1 amount of share capital 股本额
uo-1.[9ds amount of sums assured 承保款额
@|EWif| amount of variation 变动幅度
sr-tZ^d5S? amount of vote 拨款数额
jhH&} d9 amount payable 应付款额
) m(!lDz3 amount receivable 应收款额
Wg\MaZ6Di Amsterdam Stock Exchange 阿姆斯特丹证券交易所
BI+x6S>d analysis 分析
j] J-#J ancillary risk 附属风险
m"GgaH3, annual account 周年帐目；周年帐目报表；年度决算；年结
C_S2a 0? annual accounting date 年结日期
2"IDz01ne annual allowance 每年免税额；年积金；年度津贴；年津
\Sv 8c}8 annual balance 年度余额
@Io@1[k j annual disposable income 每年可动用收入
<HH\VG\H6 annual estimates 周年预算
dheobD annual fee 年费
e 5#?@}? annual general meeting 周年大会
IZ<Et/3H annual growth rate 年增率；每年增长率
=B0AG9Fz annual long-term supplement 长期个案每年补助金
PC3 ?eS } annual pensionable emolument 可供计算退休金的年薪
6 l7 iX] annual report 年报
]\ t20R{z Annual Report on the Consumer Price Index 《消费物价指数年报》
g9@H4y6fe= annual return 周年报表；周年申报表；每年报税表格
pch8A0JAl) Annual Return Rules 《周年报表规则》
!p!^[/9"c annual review of consumer prices 每年消费物价回顾
pMd!Jl#(N
annual roll-forward basis 逐年延展方式
X"g`hT"i annual salary 年薪
)> ,ndKT~ annual statement 年度报表；年度决算表
}h1y^fuGi 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
-8:/My annuitant 年金受益人
Q!70D)O $ annuity 年金
~Z' /b|x<3 annuity contract 年金合约
5Zn: $?7 annuity on human life 人寿年金
<FfmDR antecedent debt 先前的债项
0( q:K6zI} ante-dated cheque 倒填日期支票
)3.=)?XW anticipated expenditure 预期开支
|cgc^S/~H anticipated net profit 预期纯利
{$Z
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2 7 anticipated revenue 预期收入
Tly*i"[& anti-inflation measure 反通货膨胀措施
SvQ!n4 $ anti-inflationary stance 反通货膨胀立场
*yYeqm apparent deficit 表面赤字
V I]~uTV apparent financial solvency 表面偿债能力
V -dyeb apparent partner 表面合伙人
_6-N+FI application for personal assessment 个人入息课税申请书
HT7I~]W application of fund 资金应用
7n] ukqZ application to release as liquidator and to destruct the books of accounts and documents
lof P$ 申请免除清盘人职务及毁灭帐簿与文件
S/dj] )g appointed actuary 委任精算师
yM('!iG*/ appointed auditor 委任核数师；委任审计师
Mh]4K" cs appointed trustee 委任的受托人
j937tn!Q appointer 委任人
.f&Z+MQ apportioned pro rata 按比例分摊
Hi nJ }MF apportionment 分配；分摊
2=7:6Fw Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)=A WgA apportionment formula 分摊方程式
: +f6:3 apportionment of estate duty 遗产税的分摊
yVWt%o/ appraisal 估价；评估
cCs@[D#O1 appreciable growth 可观增长
)M* Sg?L appreciable impact 显着影响
%xA-j]%?ep appreciable increase 可观增长
(dw b{+HW appreciation 增值；升值
RQU-]qQ8BM appreciation against other currencies 相对其他货币升值
!uP8powO appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税
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'^Ww m appropriation 拨款；拨用；拨付
$B`ETI9g-N appropriation account 拨款帐目
Vg}+w Nt5 Appropriation Bill 拨款法案
cN`P5xP' appropriation-in-aid system 补助拨款办法
|lN=q44I approved assets 核准资产
L@.Trso approved basket stock 认可一篮子证券
1 d OB| approved budget 核准预算
d2fiPI7lg approved charitable donation 认可慈善捐款
;@qQ^!g2 approved charitable institution 认可慈善机构
f.0HIc approved currency 核准货币；认可货币
is=x6G*r approved estimates 核准预算
5 Gm8U"UR approved estimates of expenditure 核准开支预算
jT`u!CwdT approved overseas insurer 核准海外保险人
pnUL+UYeM approved overseas trust company 核准海外信托公司
PZj}]d ` approved pooled investment fund 核准汇集投资基金
']N\y6=fn9 approved provident fund scheme 认可公积金计划
9M-W 1prb approved provision 核准拨款
)}u?ftu\ approved redeemable share 核准可赎回股份
4U3 `g approved regional stock 认可地区性证券
n.Y45(@E approved retirement scheme 认可退休金计划
`>=@Kc approved subordinated loan 核准附属贷款
m[v%Qe|~ arbitrage 套戥；套汇；套利
r`i.h ^2De arbitrageur 套戥者；套汇者
8X/SNRk6p arbitrary amount 临时款项
vAjog])9s arrangement 措施；安排；协定
h+w1 D} * arrears 欠款
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arrears of pay 欠付薪酬
B<ZCuVWH: arrears of revenue 逾期未收税款；逾期未收的帐项
qe/5' dw articles of association 组织章程；组织细则；组织章程细则
c3WF!~1r Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
i!eY"|o ascertainment of profit 确定利润
&%tW "Asia Clear" “亚洲结算系统”
oJ|m/i) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
G=l:v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xl Q]"sm1 Asian Development Fund [ADF] 亚洲发展基金
t ?05 Asian dollar bond 亚洲美元债券
5"bg 8hL Asian dollar market 亚洲美元市场
[AYJ(H/ Asian dollar rate 亚洲美元利率
&~'i,v|E Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
y5 X FJj asked price 沽盘；喊价；索价；卖方报价
^4xl4nbx assessable income 应评税入息
U+aiH U9 assessable loss 应评税亏损
&{q< assessable profit 应评税利润
t"OP* assessable value 应评税值
$ago assessed profit 估定利润
7Rd(,eWE@ assessed value 经评估价值
qDgy7kkQ assessment 评税；评定；估价；评税单
5Rp mR assessment number 评税编号；估价编号
8:2Vib$ assessment of additional tax 补加税评税
uX6p^KNm5 assessment of performance 业绩评估；实绩评价
*VU J);7k Assessor 评税主任
U G 4I @@= asset price bubbles 资产价格泡沫
IFW7MF9V asset-backed securities 具资产保证的证券
' <'5BeU assets accretion 资产增值
b5? k gY assets and liabilities 资产与负债
V9cj assets betterment statement 资产递增表；资产改进表
_|{Z850AS assets lending 实物放款；有抵押贷款
5g.K yj| assets of the company passing on the death 死者去世时转移的公司资产
g ;X K3R assets pledged as security for liabilities 用作负债抵押的资产
GyV uQ51 assets portfolio 资产投资组合
g?*D )W U assets price 资产价格
TP/bX&bjCy assets quality 资产质素
&q M8 )2Y assets realization 资产变现
uX%$3k assets refinancing arrangement 资产再集资安排
w-C%,1F,/ assets securitization 资产证券化
QB ! % assets situated outside Hong Kong 在香港以外地方的资产
<U8w# dc assets stripping 削减资产；拆卖资产
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[M,L0c assets value 资产值
a'd=szt assignee 承让人
NC iB n>=: assignment 转让；转让书；转让契
SiJ{ assignment of interest 权益转让
6PC ?*^v assignment of letters patent and trade mark 专利证书及商标转让
y1[@4TY] assignment of property 物业转让；物业转让书
S,Q(,e ^& assignment right 转让权
`fl$ o6S/ assignor 转让人
3Bcv"O,B!{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
X$?0C{@.} Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
d (9-T@J associate member 附属会员
i 1Kq (7 associated body corporate 相联法人团体
h8-uI.RZ associated company 相联公司；联属公司
}a#=c*+_ associated corporation 相联法团
Sggl*V/q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mHa~c(x 公认会计师公会〔英国〕
-$49l Association of Futures Exchange Brokers 香港期货经纪协会
+|x%a2?x: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
L(9AcP association of underwriters 承保人组织
(*,R21<% assumption of control 接管
5Zmc3&vRl assurance 担保；保险；转易；转易书
TI\EkKu" assurance of interest 权益的转易
\rE ] V,,2 at 19XX price 按一九ＸＸ年价格计算
U# <{RqY at a discount 按赔价计算；按贴水价格计算；打折扣
F`,Hf Cb\ at a premium 按溢价计算；按升水价格计算
Nq| y\3] at call 通知付款；按通知
S R_ -wD at constant market price 按固定市价计算
Tt=;o f{ at constant price 按固定价格计算
%a: T9v at cost 按成本计算
@Vy Ne(U at current market price 按当时市价计算；按现时市价计算
l}k'ZX 4 at current price 按当时价格计算；按现时价格计算
Z,"YMUl' at factor cost 按要素成本计算；按生产要素成本计算
F? ps?
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j`K0D65 at or better 按指定或较佳价位〔买卖指令〕
,?`kYPZ at par 按面值计算；平价
ly6 dl at sight 见票即付
[Dmf.PUe at the close 按收市盘
fwh/#V-i at the opening 按开市盘
R <%{I) attestation 见证；见证条款
^:,wk7 at-the-money option 平价期权
ooP {Q r attorney 受权人；受托代表人
y=jZ8+M attornment 新拥有人承认书
UMT}2d% attributable profit 可归属利润
4vND ~9d attributable share value 可归属股份价值
7Jd&9&O U Auckland Stock Exchange 奥克兰证券交易所
c#>:U,j auction 拍卖
C5jt(!pi auctioneer 拍卖商
4W<[& )7 audit 审计；核数
7#X`D Audit Commission 审计署
[Z&<# - Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Zq H-]?) 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〕
y,@yaM}-/K audit review 帐目审查
. ~a~(| Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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cu\c+ A audited account 审计帐目；经审计的帐目
<q Q@OUI audited annual account 经审计的周年帐目
E>O@Bv audited balance sheet 经审计的资产负债表
de[NIDA;` auditor 核数师；核数主任；审计师
0-57_";%Q auditor's certificate 核数师证明书；审计师证明书
zQUNvPYM auditor's report 核数师报告；审计师报告
P"Z1K5>2L Aussie bond 澳元债券
g@pK9R%wH< austerity budget 紧缩预算
J HV Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Q'?VLv |@ Australia All Ordinaries Index 澳洲所有普通股票指数
$ f||!g Australian Dollar [AUD] 澳元
f9+6 gY Australian Options Market 澳大利亚期权市场
madb l0[y. Australian Securities Commission 澳洲证券事务监察委员会
|34w<0Pc, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
{xTh!ih2 - Australian Stock Exchange 澳大利亚证券交易所
wF59g38[z$ Austrian Schilling [ATS] 奥地利先令
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RIt authentication 认证；鉴证
!lA~;F authority to purchase 委托购买证；委购书
~PU}==*q authorization 认可；核准；授权；授权书
kV8qpw}K authorization by direction 指示授权
_lRIS_^;eE authorization by instruction 指令授权
hzpl;Mj authorization by warrant 令状授权
(]10Z8"fJ authorization of unit trust 单位信托的认可
w'7J`n: {] authorized agent 指定代理人
YPO24_B authorized capital 法定资本
JNP6qM authorized clerk 出市员
VW;E14 authorized dealer 认可交易商
yS3o r(K authorized financial institution 认可财务机构
#\O'*m z authorized fund 认可基金
h##U=`x3 authorized fund house 获授权的基金公司；认可基金公司
n </Rd= authorized institution 认可机构
=}Q|#C authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
D 5:'2i authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Fq%NY8KNE authorized insurer 获授权保险人；获认可承保人
+8"P*z, authorized investment 特准投资项目
bQPO'S4 authorized person 获授权人
(m=1yj9 authorized representative 获授权代表
E b CK9 authorized share capital 法定股本
A"R(?rQi= automated quotation system 自动报价系统
][YuJUK8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{M= *>P]E 自动交易系统〔香港期货交易所有限公司〕
7s;;2<k;_ automatic adjustment mechanism 自动调整机制
7) a f automatic adjustment system 自动调整系统
JxEz1~WK & Automatic Clearing House 自动票据交换所
!DHfw-1K automatic exchange rates accumulation system 自动化汇率累集系统
P^U.VXY} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Vock19P automatic teller machine [ATM] 自动柜员机
7(P4KvkI autopay 自动转帐
ub+XgNO available assets 可用资产
G|||.B 8 available fiscal reserve 现存财政储备
(uC@cVk P available profit 可用利润
'Z%1Ly^b Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
->7zVAX average 平均；平均数；海损
0F%?< :
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yL
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O`aNNy average cost 平均成本
\MPbG$ ^ average cost of land production 增辟土地平均成本
2]FRIy
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tCPK_Wws?Z average daily wage rate 平均每日工资率
"5?1S-Vl average expenditure pattern 平均开支模式
_j*I\ average growth rate 平均增长率
sD&V_
&i average net fixed assets 固定资产平均净值
{+3g*s/HI average of relatives 相对价格平均数
#7}YSfm^6 average price 平均价格
xr7M#n average propensity to consume 平均消费倾向；一般消费倾向
a`?Vc}& average propensity to save 平均储蓄倾向；一般储蓄倾向
2vb qz average rate 平均率
MD3 iWgM average revenue 平均收入；平均收益
^&$86-PB/ average stock 平均库存；平均存货
%?[0G,JG average yearly rent 平均年租
m`]d`%Ex avoidance of double taxation 避免双重课税
o02G:!gB avoidance of tax 避税
