A:
9 mlIbEAb A share Ａ股；甲类股份
h.)h@$d abatement of tax 减税；减扣免税额
n]Zk;%yL ABN AMRO Bank N.V. 荷兰银行
6i .gyD above-the-line expenditure 线上项目支出；经常预算支出
M p~y0e above-the-line receipt 线上项目收入；经常预算收入
kH'p\9= ABSA Asia Limited 南非联合亚洲有限公司
+ WVIZZ8 absolute change 绝对数值变更
* z'8j absolute expenditure 实际开支
!Uh2}ic absolute guideline figure 绝对准则数字
<a4 TO8 absolute interest 绝对权益
%Y]=1BRk} absolute order of discharge 绝对破产解除令
(D<(6? absolute profit margin 绝对利润幅度
NQfYxB1Yr: absolute value 实值；绝对值
O. ,3| absolutely vested interest 绝对既得权益
hfqqQ!,l! absorbed cost 已吸收成本；已分摊成本
~*M$O & absorption 吸收；分摊；合并
r> k-KdS absorption rate 吸收率；摊配率；分摊率
"g> .{E5 ACB Finance Limited 亚洲商业财务有限公司
)"Q*G/+2Ie acceptable form of reciprocity 合理的互惠条件
Wy4$*$ acceptable rate 适当利率；适当汇率
t 42u b acceptance agreement 承兑协议
oc7$H>ET1 acceptance for honour 参加承兑
CS 8jA\ acceptor 承兑人；接受人；受票人
TX }T|ri acceptor for honour 参加承兑人
.f:n\eT): accident insurance 意外保险
w]u@G-e Accident Insurance Association of Hong Kong 香港意外保险公会
o! OMm! accident insurance scheme 意外保险计划
f$.?$ accident year basis 意外年度基准
FS6<V0pil accommodation 通融；贷款
+uo{ m~_4 accommodation bill 通融票据；空头票据
>G~mp<L accommodation party 汇票代发人
4[yIOs account balance 帐户余额；帐户结余
?WUF!Jk account book 帐簿
+-<}+8G; account collected in advance 预收款项
z0%\OhuCcf account current book 往来帐簿
VA] e account of after-acquired property 事后取得的财产报告
1TS0X:TCn account of defaulter 拖欠帐目
jCioE account payable 应付帐款
-`b8T0?oK account payee only [A/C payee only] 只可转帐；存入收款人帐户
`Out(Hn account receivable 应收帐款
IvHh4DU3Z account receivable report 应收帐款报表
=-K Mb`xT account statement 结单；帐单；会计财务报表
8j5<6Cv_
account title 帐户名称；会计科目
2o3EHZ+]cm accountant's report 会计师报告
)@gZ; `n Accountant's Report Rules 会计师报告规则
7j$Pt8$ accounting and auditing procedure 会计与审计程序；会计与核数程序
#>[a{<;Kn Accounting Arrangements 《会计安排》
q5x[~]? accounting basis 会计基础
5O <>mCF accounting by Official Receiver 破产管理署署长呈交的帐目
uR;gVO+QC Accounting Circular 《会计通告》
#m<tJnEO accounting class 会计类别
M;w?[yEZ accounting date 记帐日期；会计结算日期
:~F :/5 accounting for money 款项核算
59r_#(uo Accounting Officer 会计主任
@{hd{>K* accounting period 会计报告期；会计期
G7GZDi accounting policy 会计政策；会计方针
\f:z+F!6R accounting practice 会计惯例
7ZxaPkIu&% accounting principle 会计准则
urBc=3Rz accounting record 会计记录
r H8@69,B accounting report 会计报告
B9R(&<4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^qGb%! l Accounting Society of China 中国会计学会
kDvc"
,SD# accounting statement 会计报表
gF?[rqz{ accounting system 会计制度；会计系统
N8toxRu accounting transaction 会计事项；帐务交易
TlZT1H accounting treatment 会计处理
=( v^5 accounting year 会计年度
j;b42G~p accretion 增值；添加
p;T{i._iL accrual 应计项目；应累算数目
h!rM ^ accrual basis 应计制；权责发生制
N_eX/ux accrual basis accounting 应计制会计；权责发生制会计
V U`OO$,W accrue 应累算；应计
m: n` g1 accrued benefit 应累算利益
fq )vK accrued charges 应计费用
;-P)m accrued cumulative preference share dividend 应累算的累积优先股股息
,`D ~py, accrued expenses 应累算费用
dU) ]:>Uz accrued interest payable 应付利息；应计未付利息
H}hFFI)#Oo accrued interest receivable 应收利息；应计未收利息
:bu>],d-8' accrued right 累算权益
&; yH@@Z accruing profit 应累算的利润
r;BT,jiX accumulated fiscal reserve 累积财政储备
+mj*o( accumulated profit 累积利润；滚存溢利
te|? )j accumulated reserve 累积储备
^I8Esl8 accumulation of surplus income 累积收益盈余
ncu`vYI. acquired assets 既得资产
N;Dp~(1
J1 acquisition 收购；购置；取得
>F1k R\! acquisition cost 购置成本
(jjTK'0[ acquisition expenses 购置费用
{7u[1[L1 acquisition of 100% interest 收购全部股权
j#r6b]k(Hv acquisition of control 取得控制权
YHNR 3 acquisition of fixed assets 购置固定资产
Snp| !e acquisition of shell “买壳”
@ "a6fn acquisition price 收购价
1 `^Rdi0 act of God 天灾
X cr
= acting partner 执事合伙人
< 8,o50`B active market 买卖活跃的市场；交投畅旺的市场；旺市
~h } F i active partner 积极参与的合伙人
I V%zO+ active trading 交投活跃
SIO&rrT. actual circulation 实际流通
[B@'kwD\l actual cost 实际成本
'* mH*?Y actual expenditure 实际开支；实际支出
&Z(K6U#. actual income 实际入息；实际收入；实际收益
**9x ?s actual market 现货市场
F+R?a+ e actual price 现货价；实际价格
^;!0j9"* : actual profit 实际利润
$mf
u:tbP actual quotation 实盘；实际价位；实际报价
,.eWQK~ actual year basis 按实际年度计算
FZjH w_pP actuals 实货
lC:k7<0Ji actuarial investigation 精算调查
|4$M]M f0 actuarial principle 精算原则
b@RHc!,>jV actuarial report 精算师报告
`&\Q +W Actuarial Society of Hong Kong 香港精算学会
theZ ]5_C actuarial valuation 精算师估值
+$4(zP s@ actuary 精算师
dS^T$sz.co ad referendum agreement 暂定协议；有待覆核的协定
Vk<
LJ
S ad valorem duty 从价税；按值征税
|*Z$E$k: ad valorem duty system 从价税制
Lg8nj< TF ad valorem fee 从价费
zp\8_ U @ ad valorem tariff 从价关税
CYOI.#m2 additional allowance 额外免税额
#/PA A additional amount for unexpired risk 未过期风险的额外款额
afjtn_IB additional assessable profit 补加应评税利润
!.2<| 24 additional assessment 补加评税
8.F~k~srA additional commitment 额外承担
F,
U*yj additional commitment vote 额外承担拨款
@SCI"H%[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J>fQN W!{ additional dependent parent allowance 供养父母额外免税额
+"9hWb5 additional provision 额外拨款
UOQEk22 additional stamp duty 附加印花税
+)JpUqHa additional tax 补加税罚款；补加税款
h(WrL Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
dJ$"l|$$ adjudged bankrupt 被裁定破产
ga?*DI8w adjudicated bankrupt 裁定破产人
d%l{V6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
^u 3V
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OL4z%mDZi adjudication of insolvency 裁定无力偿还债务
oIUy -| adjusted actual 经调整的实数；调整后的实数
{U&.D
[{& adjusted current assets 经调整的流动资产；调整后的流动资产
74!oe u.> adjusted figure 经调整的数字；调整后的数额
8 r3A~ adjusted liabilities 经调整的负债；调整后的负债
3? Y 2L adjusted loss 经调整的亏损；调整后的亏损
O l4+_n8xj 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
>S$Z adjusted profit 经调整的利润；调整后的利润
ss;R8:5 adjusted surplus 经调整的盈余额；调整后的盈余额
Y*mbjyt[?X adjusted value 经调整的价值；调整后的价值
ge]STSM0n7 adjustment 调整；修订；理算〔保险〕
h iN EJ_f adjustment centre 调剂中心
LC1 (Xb f adjustment lag 调整过程的时间差距；调整时差
7 |DHplI adjustment mechanism 调整机制
gZ5[
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>0Q|nCx adjustment process 调整过程；调整程序
~]ZpA-*@Ut adjustment range 调整幅度
N !TW! administered exchange rate 受管制汇率
M Zmb`%BZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
d)~Fmi; administration expenses 行政费用
Da"j E administration fee 手续费；行政费
<n3!{w3< administration in bankruptcy 破产管理
C6rg<tCH administration order 遗产管理令
NcY6 08C administrator 管理人；遗产管理人
B"%{i-v>** administrator of the estate 遗产管理人
AT5aDEb^^ admission of debt 债项承认书
c- .t>r & admission of proof 接纳债权证明
$-[CG7VgX% advance 放贷款项；垫付款项；预支款项；预付款项
1S@v Gq} advance account 暂支帐目；预付款帐户
JxyB( advance compensation 预付补偿金
q^6 +!&" advance from shareholder 股东垫款
B]tIi ^ advance pending reimbursement 预支以待日后付还
ve&z cSeb advanced economy 先进经济体系
DxJX+.9K9 advancement 预付；预付财产
'Ei;^Y 1e advances warrant 垫款令
fS^!Z Pe1 advancing 贷出
aZ\UrV4, adverse balance 逆差
2t $ j adverse exchange 逆汇
@LJpdvb advertisement addressed to shareholders 在报章刊登的致股东通告
'M3">$N advice for collection 托收通知书
610D% F advice of drawing 提款通知书；汇票通知书
WxF:~{ advice of payment 付款通知
aL\nT XakX Advisory Committee [Securities and Futures Commission]
j <o3 JV 谘询委员会〔证券及期货事务监察委员会〕
p !s}=wI ` Advisory Committee on Diversification 经济多元化谘询委员会
!
!PYP'e affidavit 誓章；遗产申报誓章
#A]-ax?Qc} affidavit of no receipt 述明无收款的誓章
k}~O}~- affiliate 联号；联营公司；附属公司
1bGopi/ affiliated company 附属公司；联号；联营公司
GguFo+YeZ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
52o x`t | affordability 负担能力
" s\L~R.& African Development Bank [AfDB] 非洲开发银行
3"F`ZJ]= after-acquired property 事后取得的财产
$+7`Dy! after-hours dealing 市后交易
86z]<p ( after-tax profit 税后盈利；税后利润；税后溢利
$8a(veXd agency agreement 代理协议
*b]; | n{ agency expenses 代理机构的开支
2B,] -Mu) agency fee 代理费
dx ;k`r$w Agency Law 《代理法》
+iI&c
s agent 代理人；承销人
qc-mGmom L agent of company 公司代理人
OQ9x*TmK agent's fee 代理人费；经纪费
M,ir`"s aggregate 总计；总数；总体数字
C:G8c[ aggregate amount 总款额；总额
-,[" c9'3 aggregate assets and liabilities 总体资产与负债
Iy }:F8F>g aggregate at constant price 按固定价格计算的总体数字
2. d| G ` aggregate demand 总需求
|{,K RO0P aggregate gross position 总持仓量
^ FnfJ: aggregate limit 总限额
'?({;/L aggregate of salaries tax 合计薪俸税
@BNEiOAZ# aggregate performance 总体表现；总体业绩
p019)X|vx aggregate supply 总体供应
1Z,[|w J aggregate surplus 总盈余
^Idle*+ aggregate total 整体总额
C)cwAU|h# aggregate value 总值；合计价值
/ Wf^hA
aggregated basis 合计基准
JsotOic% aggregated net chargeable income 合计应课税入息实额
/EG~sRvl} aggregation 合并计算；合计；总和
3QpYmX<E aggregation of incomes of husband and wife 夫妇入息合并计算
e)?Fi aggregation of property 财产的总和
R6=$u{D agio 差价；贴水
,\v91 Rp~? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
&7_Qd4=08w Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ja
,Cvt 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
k^OV56 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+}-@@, 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Z y _V9j[n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
M?;y\vS?. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+&["HoKg}& agreement for a settlement 授产协议
~@kU3ZGJZ agreement for assignment 转让协议
oHs2L-G agreement for sale 售卖协议；买卖协议
.$#rV?7 agreement for sale and purchase 买卖协议
,k G>?4 agreement for the payment of interest 支付利息协议
mg, j:, agreement for the repayment of money 还款协议
8#Q$zLK42N agreement of reinsurance 再保险协议
Oez>X=Xf Agricultural Bank of China 中国农业银行
Ye.r%i & air passenger departure tax 飞机乘客离境税
5y?-fT]X Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&hk-1y9QS airport tax 机场税
[}fv dW alcohol duty 酒精税
tlA"B{ 7 alienation 让与；让渡；转让
gR@C 0 alimony 生活费；赡养费
'ky b\q All Ordinaries Index [AOI] 所有普通股指数
n6k9~ "? all risks 全险；综合险
wM|" I^[ All Sales Record for Stock Market 《股票市场成交报告》
`~cuQ<3Tn
Allied Capital Resources Limited 新联财务有限公司
1nu^F,M all-items index [Consumer Price Index] 总指数〔消费物价指数〕
}@r{?8Ru allocation letter 拨款信件
-J^(eog[6 allocation of fund 分配款项；预留款项
mLL340c#\ allocation of profit 利润分配；溢利分配
1LJUr"6] allocation warrant 拨款令
{?`al5Sz allotment 分配；配股
-@ZiS^l allotment notice 股份配售通知；配股通知
m RZ :ie allotment of shares 股份分配
]f1{n allowable 可获宽免；免税的
YX*Qd$chZ allowable business loss 可扣除的营业亏损
hxS 6:5Uc allowable expenses 可扣税的支出
R-P-i0 ~ allowance 免税额；津贴；备抵；准备金
K+6e?5t allowance for debts 债项的免税额
qL94SW; allowance for depreciation by wear and tear 耗损折旧免税额
)Tm HhNo allowance for funeral expenses 殡殓费的免税额
^OErq&`u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
"HXYNS> allowance for repairs and outgoings 修葺及支出方面的免税额
}=!,o allowance to debtor 给债务人的津贴
)7:J[0ZiQ alteration of capital 资本更改
o`.R!wm:W alternate trustee 候补受托人
`N5|Ho*C amalgamation 合并
h`MF#617 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
_wdG|{px ambit of charges 征税范围；收费范围
3su78e t} amended valuation 经修订的估值
x1z tfJd American Commodities Exchange 美国商品交易所
F!.E5<&7= American Express Bank Limited 美国运通银行
wYlf^~#" American Stock Exchange 美国证券交易所
J6jwBo2m amortization 摊销
u~)`&1{% amount due from banks 存放银行同业的款项
"5A&_E }3
amount due from banks abroad 存放海外银行同业的款项
U w4>v: amount due from holding companies 控股公司欠款
qn,O40/] amount due from local banks 存放本港银行同业的款项
f$'2}'.!$ amount due to banks 银行同业的存款
S'HnBn / amount due to banks abroad 海外银行同业的存款
/ >j';6vi amount due to holding companies 控股公司存款
eW>3XD4 amount due to local banks 本港银行同业的存款
XerbUkZ amount due to outport banks 外埠银行同业的存款
95<EN (oUD amount for note issue 发行纸币的款额
%2V-~.Ro6 amount of bond 担保契据的款额
Rml2"9"` amount of consideration 代价款额
;Q+xK h% amount of contribution 供款数额
y?SyInt amount of indebtedness 负债款额
nQ GQWg` amount of principal of the loan 贷款本金额
F V,4pi amount of rates chargeable 应征差饷数额
, y%3mR_~ amount of share capital 股本额
_ Ob@ ` amount of sums assured 承保款额
`|Or{ih amount of variation 变动幅度
!!o8N<NU amount of vote 拨款数额
1 n%?l[o amount payable 应付款额
b ]a@ amount receivable 应收款额
"U \JV)N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
p^iRPI analysis 分析
RQFI'@Ks ancillary risk 附属风险
+<prgP`v annual account 周年帐目；周年帐目报表；年度决算；年结
;us%/kOR annual accounting date 年结日期
eX_D/25 $ annual allowance 每年免税额；年积金；年度津贴；年津
jV8q)=}*) annual balance 年度余额
hkO sm6 annual disposable income 每年可动用收入
jP~Z`y f annual estimates 周年预算
rS1fK1dy s annual fee 年费
* Y@nVi annual general meeting 周年大会
RyRpl*^ annual growth rate 年增率；每年增长率
Pm$q]A~ annual long-term supplement 长期个案每年补助金
I7&_Xr annual pensionable emolument 可供计算退休金的年薪
e ${>#> annual report 年报
[{r}u Annual Report on the Consumer Price Index 《消费物价指数年报》
&gI ~LP annual return 周年报表；周年申报表；每年报税表格
Ssk}e=] Annual Return Rules 《周年报表规则》
V
i&*&" q annual review of consumer prices 每年消费物价回顾
7$rjl Ve annual roll-forward basis 逐年延展方式
|X`/ annual salary 年薪
+ 78CvjG annual statement 年度报表；年度决算表
!pJeA)W; 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
* 9p |HX= annuitant 年金受益人
S"wg2X< annuity 年金
.Q)|vq^ annuity contract 年金合约
/cZ-tSC)o annuity on human life 人寿年金
cT\I[9! ) antecedent debt 先前的债项
_GKB6e% ante-dated cheque 倒填日期支票
x 2QIPUlf anticipated expenditure 预期开支
&
/4k7X}y anticipated net profit 预期纯利
pMs
AyCAk anticipated revenue 预期收入
2r%lA\,h$ anti-inflation measure 反通货膨胀措施
/CTc7.OYt anti-inflationary stance 反通货膨胀立场
x F8} :z0 apparent deficit 表面赤字
F]m gmYD% apparent financial solvency 表面偿债能力
#oJ5k8Wy apparent partner 表面合伙人
;}z\i application for personal assessment 个人入息课税申请书
u0`% +:]0 application of fund 资金应用
p!/[K6u application to release as liquidator and to destruct the books of accounts and documents
Z#.f&K )xX 申请免除清盘人职务及毁灭帐簿与文件
45&8weXO:' appointed actuary 委任精算师
{Q<$Uo6V appointed auditor 委任核数师；委任审计师
oy<W Ub9W appointed trustee 委任的受托人
+I>p !v appointer 委任人
'q * Bdx apportioned pro rata 按比例分摊
:pRpv hm apportionment 分配；分摊
$v8l 0JA * Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
H\ 1qI7N C apportionment formula 分摊方程式
KQ[!o!% apportionment of estate duty 遗产税的分摊
=H<0o?8?c appraisal 估价；评估
JCY~W=;v appreciable growth 可观增长
8L*GE appreciable impact 显着影响
8J)xzp`*) appreciable increase 可观增长
VxFO YC>p appreciation 增值；升值
$F.kK%-* appreciation against other currencies 相对其他货币升值
A^2L~g[^Q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L^^4=ao0 appreciation tax 增值税
K q.:G% appropriation 拨款；拨用；拨付
-VZRujl appropriation account 拨款帐目
.q][? mW3 Appropriation Bill 拨款法案
>\w&6 i~ appropriation-in-aid system 补助拨款办法
oQ=>'w approved assets 核准资产
3 DaQo0N approved basket stock 认可一篮子证券
=_]2&(? approved budget 核准预算
"S&%w8V approved charitable donation 认可慈善捐款
>]=j '+] approved charitable institution 认可慈善机构
*;|`E( approved currency 核准货币；认可货币
0hZ1rqq8C approved estimates 核准预算
ouHu8)q'r approved estimates of expenditure 核准开支预算
_73h<|0 approved overseas insurer 核准海外保险人
`c+/q2 M approved overseas trust company 核准海外信托公司
Y
qcD-K approved pooled investment fund 核准汇集投资基金
e h R{X7J approved provident fund scheme 认可公积金计划
A>VX*xd approved provision 核准拨款
.qob_dRA approved redeemable share 核准可赎回股份
7FO'{Qq approved regional stock 认可地区性证券
xmGk*W)P approved retirement scheme 认可退休金计划
KS*oxZ approved subordinated loan 核准附属贷款
]4 (?BJ
arbitrage 套戥；套汇；套利
[ $fJRR arbitrageur 套戥者；套汇者
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arbitrary amount 临时款项
//Ai.Q.J[ arrangement 措施；安排；协定
Gs2p5nL< arrears 欠款
3/JyUh? arrears of pay 欠付薪酬
vs6 , arrears of revenue 逾期未收税款；逾期未收的帐项
I^Z8 PEc + articles of association 组织章程；组织细则；组织章程细则
[_xy l e Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
dGwszziuK ascertainment of profit 确定利润
]S 7^ITn "Asia Clear" “亚洲结算系统”
0J~Qq]g Asia Commercial Bank Ltd. 亚洲商业银行有限公司
FEz>[#eOX Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^nV l (^{ Asian Development Fund [ADF] 亚洲发展基金
j8 C8X$ Asian dollar bond 亚洲美元债券
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+_Z Asian dollar market 亚洲美元市场
}1-I[q6 Asian dollar rate 亚洲美元利率
z<]bv7V Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
s=Q( C[%I Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U/;]zdP.K asked price 沽盘；喊价；索价；卖方报价
CVXytS?@x assessable income 应评税入息
#=}$OFg assessable loss 应评税亏损
&W }<:WH~ assessable profit 应评税利润
uIMe assessable value 应评税值
9N[EZhW assessed profit 估定利润
buk =p-oi assessed value 经评估价值
l2hG$idC assessment 评税；评定；估价；评税单
x| eeRf| assessment number 评税编号；估价编号
s ~26 assessment of additional tax 补加税评税
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assessment of performance 业绩评估；实绩评价
Lv1{k\aw Assessor 评税主任
#pdUJ2)yM asset price bubbles 资产价格泡沫
W 4YE~ asset-backed securities 具资产保证的证券
GD-&_ 6a assets accretion 资产增值
/NF# + bx assets and liabilities 资产与负债
P%X-@0) assets betterment statement 资产递增表；资产改进表
o oj iJ~ assets lending 实物放款；有抵押贷款
q 6`G I6 assets of the company passing on the death 死者去世时转移的公司资产
8O1K[sEjui assets pledged as security for liabilities 用作负债抵押的资产
H^1gy=kdj assets portfolio 资产投资组合
7 gB{In0 assets price 资产价格
/)uM[ dnai assets quality 资产质素
NE|[o0On assets realization 资产变现
0=v{RQ;W4 assets refinancing arrangement 资产再集资安排
* Dr5O 9Y assets securitization 资产证券化
+pqM ^3t|y assets situated outside Hong Kong 在香港以外地方的资产
M,:Bl} assets stripping 削减资产；拆卖资产
K
X]o E+: assets value 资产值
i[ semo\E assignee 承让人
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Qa+* assignment 转让；转让书；转让契
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- assignment of interest 权益转让
`0#H]=$2h assignment of letters patent and trade mark 专利证书及商标转让
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assignment of property 物业转让；物业转让书
0_eQlatb assignment right 转让权
!F!3Q4 assignor 转让人
&S74mV associate 有联系的人；有关连人士；相联者；合伙人；联系人
ZI ?W5ISdg Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6ew "fCrH! associate member 附属会员
2H?d+6Pt3 associated body corporate 相联法人团体
%c^ m\ E associated company 相联公司；联属公司
yZ}d+ 7T} associated corporation 相联法团
+~2r W8 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,yLw$- 公认会计师公会〔英国〕
iz}sM>^ Association of Futures Exchange Brokers 香港期货经纪协会
6&2LWaWMo$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
;)! "Ty| association of underwriters 承保人组织
G5]1s assumption of control 接管
9 -jO,l assurance 担保；保险；转易；转易书
KO]N%]:&~ assurance of interest 权益的转易
w\|Ei( at 19XX price 按一九ＸＸ年价格计算
0o&}m Ke at a discount 按赔价计算；按贴水价格计算；打折扣
<xS=# at a premium 按溢价计算；按升水价格计算
-.v DF?@G at call 通知付款；按通知
4f1D*id*`# at constant market price 按固定市价计算
7el<5chZ at constant price 按固定价格计算
X`20f1c6q> at cost 按成本计算
|k-XBp at current market price 按当时市价计算；按现时市价计算
YT2'!R
1 at current price 按当时价格计算；按现时价格计算
sM\&. <B at factor cost 按要素成本计算；按生产要素成本计算
lUh*?l at money-of-the-day price 按付款当日价格计算
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(9 at or better 按指定或较佳价位〔买卖指令〕
]" x\=A at par 按面值计算；平价
9]_GNk-D at sight 见票即付
|#5 e|z5( at the close 按收市盘
;MTz]c at the opening 按开市盘
I>w^2 (y attestation 见证；见证条款
9Yw]Y5l at-the-money option 平价期权
WO%h"' iJ attorney 受权人；受托代表人
M/jb}*xDR attornment 新拥有人承认书
{sS_|sX attributable profit 可归属利润
K^i"9D)A attributable share value 可归属股份价值
T'rjh"C&| Auckland Stock Exchange 奥克兰证券交易所
O25m k X auction 拍卖
% ]Cjhs"v auctioneer 拍卖商
@sf 90&f audit 审计；核数
]O!s 'lC Audit Commission 审计署
fCEz-TMW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
CD?&<NV 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〕
(M% ;~y\ audit review 帐目审查
rH}fLu8,;Q Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C%H9[%k audited account 审计帐目；经审计的帐目
kN'Thq/ZE audited annual account 经审计的周年帐目
v}il(w;O audited balance sheet 经审计的资产负债表
a[O 6YgO auditor 核数师；核数主任；审计师
cNP/<8dq auditor's certificate 核数师证明书；审计师证明书
0P 5BArJ? auditor's report 核数师报告；审计师报告
kP,7Li\ Aussie bond 澳元债券
:Z2tig nL austerity budget 紧缩预算
l`rC0k J] Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
dm ^H5D/A Australia All Ordinaries Index 澳洲所有普通股票指数
U'3Fou} Australian Dollar [AUD] 澳元
+0#J nqH" Australian Options Market 澳大利亚期权市场
*)PG-$6X& Australian Securities Commission 澳洲证券事务监察委员会
$N.`) S< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
tjb/[RQ Australian Stock Exchange 澳大利亚证券交易所
aV|k }H{wt Austrian Schilling [ATS] 奥地利先令
Ku%6$C!, authentication 认证；鉴证
3&J&^O authority to purchase 委托购买证；委购书
?6:cNdN authorization 认可；核准；授权；授权书
Fd !iQ authorization by direction 指示授权
:Ee ?K authorization by instruction 指令授权
], ?pe authorization by warrant 令状授权
.98.G4J> authorization of unit trust 单位信托的认可
ul} '{|4 authorized agent 指定代理人
q,,j',8kq/ authorized capital 法定资本
(UW6F4:$ authorized clerk 出市员
%aLC H\e authorized dealer 认可交易商
:` <psvd authorized financial institution 认可财务机构
vo b$iS`>= authorized fund 认可基金
/>Jm Rdf authorized fund house 获授权的基金公司；认可基金公司
iB{xvyR authorized institution 认可机构
mmN|F$;r authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
$HRed|*.C authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
YmCbxYa7 authorized insurer 获授权保险人；获认可承保人
4_<
nQ9K authorized investment 特准投资项目
g 3a/ ;wl authorized person 获授权人
Qk7J[4 authorized representative 获授权代表
v!!;js^ authorized share capital 法定股本
{"4<To]z automated quotation system 自动报价系统
P7>IZ >bw Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|LFUzq>j 自动交易系统〔香港期货交易所有限公司〕
H0tF automatic adjustment mechanism 自动调整机制
8m7ea Z automatic adjustment system 自动调整系统
Y2vj}9jK Automatic Clearing House 自动票据交换所
e-!?[Ujv*% automatic exchange rates accumulation system 自动化汇率累集系统
"w^Nu6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5 vGioO automatic teller machine [ATM] 自动柜员机
Ri q|w+Q autopay 自动转帐
xK!DtRzsA available assets 可用资产
C "9"{ available fiscal reserve 现存财政储备
104!!m available profit 可用利润
: ~'Z( -a Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S2}Z&X( average 平均；平均数；海损
iwkJ~(5z average basic salary 平均基本薪金
p )z-W( average consumer expenditure 平均消费开支；一般消费开支
` G0*l|m> average cost 平均成本
#[,= 1Od(q average cost of land production 增辟土地平均成本
V(I7*_ZFl average daily turnover 平均每日成交额
@$ ftG average daily wage rate 平均每日工资率
/yt7#!tm+ average expenditure pattern 平均开支模式
a],h<wGEx average growth rate 平均增长率
,] U[W average net fixed assets 固定资产平均净值
l qXc average of relatives 相对价格平均数
Ge~,[If+ average price 平均价格
|Pf(J;'[ average propensity to consume 平均消费倾向；一般消费倾向
D@5s8x v average propensity to save 平均储蓄倾向；一般储蓄倾向
THr8o V5 average rate 平均率
c'~[!,[b< average revenue 平均收入；平均收益
Ut':$l= average stock 平均库存；平均存货
~%KM3Vap average yearly rent 平均年租
Uir*%*4: avoidance of double taxation 避免双重课税
?+Hp?i$1 avoidance of tax 避税
