A:
c.PPVqx A share Ａ股；甲类股份
bg)yl iX abatement of tax 减税；减扣免税额
vxo iPqo ABN AMRO Bank N.V. 荷兰银行
q*<Df=+B above-the-line expenditure 线上项目支出；经常预算支出
Ui4 6 p above-the-line receipt 线上项目收入；经常预算收入
F3b[L^Km] ABSA Asia Limited 南非联合亚洲有限公司
}cE,&n absolute change 绝对数值变更
9)QvJ87e@7 absolute expenditure 实际开支
Ee##:I [z absolute guideline figure 绝对准则数字
0 %^m absolute interest 绝对权益
%fpc H absolute order of discharge 绝对破产解除令
KutR l$, absolute profit margin 绝对利润幅度
@"H+QVJ@ absolute value 实值；绝对值
J~:/,'Ea absolutely vested interest 绝对既得权益
fO .gfHI absorbed cost 已吸收成本；已分摊成本
QP?Z +P< absorption 吸收；分摊；合并
_Ucj)Ud k absorption rate 吸收率；摊配率；分摊率
\+g95|[/ ACB Finance Limited 亚洲商业财务有限公司
M>~jLu0@ acceptable form of reciprocity 合理的互惠条件
(+ 9_nAgZ, acceptable rate 适当利率；适当汇率
g4I&3 M acceptance agreement 承兑协议
d]k >7. acceptance for honour 参加承兑
y?M99Vo4? acceptor 承兑人；接受人；受票人
g/4.^c acceptor for honour 参加承兑人
b#.hw2?a` accident insurance 意外保险
81/Bn! Accident Insurance Association of Hong Kong 香港意外保险公会
oZ@_o3VG accident insurance scheme 意外保险计划
1HBch]J accident year basis 意外年度基准
%?C{0(Z{ accommodation 通融；贷款
H>`?S {J accommodation bill 通融票据；空头票据
59p'Ega. accommodation party 汇票代发人
G;M grA#\ account balance 帐户余额；帐户结余
>b |l6 #% account book 帐簿
}$;T.[ ~ account collected in advance 预收款项
/"O m-DK% account current book 往来帐簿
2HMlh.R(C account of after-acquired property 事后取得的财产报告
-rlxxLT+ account of defaulter 拖欠帐目
>ea<6&!Ee account payable 应付帐款
`yHV10 account payee only [A/C payee only] 只可转帐；存入收款人帐户
7+j@ 0v\ account receivable 应收帐款
!w98 [BE7 account receivable report 应收帐款报表
a)[XJLCQ account statement 结单；帐单；会计财务报表
QKbX^C account title 帐户名称；会计科目
6lq7zi}'w accountant's report 会计师报告
M>0=A Accountant's Report Rules 会计师报告规则
U\
y?P:yy accounting and auditing procedure 会计与审计程序；会计与核数程序
`qSNS-> Accounting Arrangements 《会计安排》
p(~>u'c accounting basis 会计基础
E'&UWD h accounting by Official Receiver 破产管理署署长呈交的帐目
Cfb/f]*M Accounting Circular 《会计通告》
-";'l @D= accounting class 会计类别
w r8n*Du accounting date 记帐日期；会计结算日期
F)Yn1&a #H accounting for money 款项核算
^Y ~ ,s Accounting Officer 会计主任
g V!Eotq accounting period 会计报告期；会计期
^ ,b*.6t accounting policy 会计政策；会计方针
ev#d1s|<S accounting practice 会计惯例
@k,u xe- accounting principle 会计准则
*6q8kQsz^1 accounting record 会计记录
fh
)Q X accounting report 会计报告
5} ~*,_J2Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i,FG?\x@ Accounting Society of China 中国会计学会
~7b '4\ accounting statement 会计报表
_$wWKJy9 accounting system 会计制度；会计系统
<k5Fl vE2 accounting transaction 会计事项；帐务交易
*
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AzN.vA)q accounting year 会计年度
JXGIVH?Rpu accretion 增值；添加
o]}b#U8S accrual 应计项目；应累算数目
6k42>e*p accrual basis 应计制；权责发生制
zY\v|l<T accrual basis accounting 应计制会计；权责发生制会计
X`:(-3 T accrue 应累算；应计
}`IN5NdYp accrued benefit 应累算利益
@o44b!i accrued charges 应计费用
&EmxSYL > accrued cumulative preference share dividend 应累算的累积优先股股息
.
%tc7`k8 accrued expenses 应累算费用
PFG):i-? accrued interest payable 应付利息；应计未付利息
C\.? 3 accrued interest receivable 应收利息；应计未收利息
S]9:3~ accrued right 累算权益
W&z .O accruing profit 应累算的利润
hof$0Fg accumulated fiscal reserve 累积财政储备
sG0cN;I]t accumulated profit 累积利润；滚存溢利
L`x:Y>C( accumulated reserve 累积储备
WaN0$66[: accumulation of surplus income 累积收益盈余
@p|[7' acquired assets 既得资产
6}x^ T )R acquisition 收购；购置；取得
|vTirZP acquisition cost 购置成本
[ G[HQ)A acquisition expenses 购置费用
W8yr06{] acquisition of 100% interest 收购全部股权
zEF3B acquisition of control 取得控制权
/Rx%}~x/m acquisition of fixed assets 购置固定资产
RE oFP;H~ acquisition of shell “买壳”
- CT?JB acquisition price 收购价
>ef Ypd#^ act of God 天灾
MrLDe {^C2 acting partner 执事合伙人
@a>+r1 active market 买卖活跃的市场；交投畅旺的市场；旺市
e@Z(z^V active partner 积极参与的合伙人
5^GUuFt5m active trading 交投活跃
z:RwCd1\ actual circulation 实际流通
6rt .ec ( actual cost 实际成本
5U3="L actual expenditure 实际开支；实际支出
q' 3= actual income 实际入息；实际收入；实际收益
m {_\@'q actual market 现货市场
n|SsV
actual price 现货价；实际价格
wR nt$ 1 actual profit 实际利润
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y2%G=.j actual quotation 实盘；实际价位；实际报价
~e~4S~{ actual year basis 按实际年度计算
}n:'@} actuals 实货
K}`.?6O actuarial investigation 精算调查
Nypa, _9} actuarial principle 精算原则
hP`3Ao actuarial report 精算师报告
Z)62/`C) Actuarial Society of Hong Kong 香港精算学会
)3'/g`c actuarial valuation 精算师估值
2B=yT8 actuary 精算师
G0C mY43 ad referendum agreement 暂定协议；有待覆核的协定
46Nl];g1` ad valorem duty 从价税；按值征税
HR\yJt ad valorem duty system 从价税制
o`M7:8G ad valorem fee 从价费
R\A5f\L9 ad valorem tariff 从价关税
wcsUb 9( additional allowance 额外免税额
9N5 &N3 additional amount for unexpired risk 未过期风险的额外款额
3)atqM)i additional assessable profit 补加应评税利润
P9G c)$6{p additional assessment 补加评税
#&1mc_`/ additional commitment 额外承担
fk#SD "iJ additional commitment vote 额外承担拨款
/XS}<!)% additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;5PXPpJ additional dependent parent allowance 供养父母额外免税额
SEIGs_^'\ additional provision 额外拨款
Iy8Ehwejd additional stamp duty 附加印花税
h. sH:]Z additional tax 补加税罚款；补加税款
%^2LTK(P Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
lD CoYX_ adjudged bankrupt 被裁定破产
F.c,F R2 adjudicated bankrupt 裁定破产人
dF5EIPl;J adjudication fee 裁定费；评定印花税额手续费；评估契据费
a7%5Qg9B; adjudication of bankruptcy 裁定破产；宣告破产
(pREo/ T adjudication of insolvency 裁定无力偿还债务
Xc R2]\ adjusted actual 经调整的实数；调整后的实数
&Jk0SUk MP adjusted current assets 经调整的流动资产；调整后的流动资产
uPr@xff adjusted figure 经调整的数字；调整后的数额
pu0I hDMn adjusted liabilities 经调整的负债；调整后的负债
a+ uSCs[C adjusted loss 经调整的亏损；调整后的亏损
TlQ#0_as[ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
7xO
=:* adjusted profit 经调整的利润；调整后的利润
;R@ zf1UYA adjusted surplus 经调整的盈余额；调整后的盈余额
:JV= Kt adjusted value 经调整的价值；调整后的价值
Ldf< adjustment 调整；修订；理算〔保险〕
eL0 U5># adjustment centre 调剂中心
vf K^^S adjustment lag 调整过程的时间差距；调整时差
!L2R0Y:a adjustment mechanism 调整机制
ymrmvuh adjustment of loss 亏损调整
% q V=PC adjustment process 调整过程；调整程序
-i R}kP| adjustment range 调整幅度
jdK~]eld= administered exchange rate 受管制汇率
B~D{p t3y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
zFN:C()ig administration expenses 行政费用
plh.-" administration fee 手续费；行政费
FF0N{bY administration in bankruptcy 破产管理
VY<$~9a&1 administration order 遗产管理令
Qo4]_,kR administrator 管理人；遗产管理人
O6pswMhAc administrator of the estate 遗产管理人
4`I2tr admission of debt 债项承认书
ylUxK{ admission of proof 接纳债权证明
:"5i/Cx advance 放贷款项；垫付款项；预支款项；预付款项
-= H* (M advance account 暂支帐目；预付款帐户
s{(aW5$!s advance compensation 预付补偿金
47|Lk]+O advance from shareholder 股东垫款
=ps3=D advance pending reimbursement 预支以待日后付还
+ 0{m(%i advanced economy 先进经济体系
e=<knKc
Q advancement 预付；预付财产
EcxPbRg advances warrant 垫款令
aHNR0L3$}{ advancing 贷出
(0 /,R adverse balance 逆差
5Ev9u),D+v adverse exchange 逆汇
Dq/_^a/1 advertisement addressed to shareholders 在报章刊登的致股东通告
$sT bFY advice for collection 托收通知书
|] 1-ck! advice of drawing 提款通知书；汇票通知书
VUpa^ R advice of payment 付款通知
_PL Y<i2vr Advisory Committee [Securities and Futures Commission]
^I4'7]n- 谘询委员会〔证券及期货事务监察委员会〕
)r 3}9J Advisory Committee on Diversification 经济多元化谘询委员会
![h+ R@_( affidavit 誓章；遗产申报誓章
)_k"_VVcC affidavit of no receipt 述明无收款的誓章
29("gB affiliate 联号；联营公司；附属公司
w#vSZbh affiliated company 附属公司；联号；联营公司
]VtVw^ ir affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)h6hN"#V5 affordability 负担能力
dw#K!,g African Development Bank [AfDB] 非洲开发银行
c7UmR?m after-acquired property 事后取得的财产
BgRfy2: after-hours dealing 市后交易
xP#vAR after-tax profit 税后盈利；税后利润；税后溢利
JL [$B1 agency agreement 代理协议
I@Pp[AyG agency expenses 代理机构的开支
qB6@OS agency fee 代理费
ZG[P?fM Agency Law 《代理法》
TUHm.!+a agent 代理人；承销人
rH*1bDL agent of company 公司代理人
F*m^AFjs agent's fee 代理人费；经纪费
,cZhkXd
aggregate 总计；总数；总体数字
O'm><a>8 aggregate amount 总款额；总额
?Q xI2J aggregate assets and liabilities 总体资产与负债
Y Xz*B5R aggregate at constant price 按固定价格计算的总体数字
> %h7)}U aggregate demand 总需求
=^8*]/k aggregate gross position 总持仓量
R=
,jqW< aggregate limit 总限额
P 4Vi~zMX
aggregate of salaries tax 合计薪俸税
^j]"! :h aggregate performance 总体表现；总体业绩
)4:K@ aggregate supply 总体供应
[.J&@96,b aggregate surplus 总盈余
aF*KY<w aggregate total 整体总额
t/55tL aggregate value 总值；合计价值
-#<6 aggregated basis 合计基准
KaVNRS aggregated net chargeable income 合计应课税入息实额
# &zM.O1Q aggregation 合并计算；合计；总和
~o{GQ> aggregation of incomes of husband and wife 夫妇入息合并计算
[v47_ 5O aggregation of property 财产的总和
Pq\
`0/4_ agio 差价；贴水
bfo..f-0/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》
%+ln_lgD: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?,s]5 《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》
] V|hDU=t Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"/e_[_ j 《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》
Nq]8p =e Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
p7{2/m j 《香港政府和大韩民国政府关于相互促进和保护投资协定》
I=ao P}_ agreement for a settlement 授产协议
y yPQ^{zD agreement for assignment 转让协议
{!RDb'Zp agreement for sale 售卖协议；买卖协议
M3XG s |gw agreement for sale and purchase 买卖协议
/x%h@Cn! agreement for the payment of interest 支付利息协议
w8=&rzr8 agreement for the repayment of money 还款协议
gB7kb$J agreement of reinsurance 再保险协议
uu7 ?,WT Agricultural Bank of China 中国农业银行
PP*6nW8 air passenger departure tax 飞机乘客离境税
$4>(} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pbCj
^ airport tax 机场税
,LE 15}, alcohol duty 酒精税
(vX)
<Z
! alienation 让与；让渡；转让
;X_bDiG$ alimony 生活费；赡养费
1`hmD1d All Ordinaries Index [AOI] 所有普通股指数
LT Z8Eu all risks 全险；综合险
zH"a>+st= All Sales Record for Stock Market 《股票市场成交报告》
./ ]xn Allied Capital Resources Limited 新联财务有限公司
$>JfLSyC all-items index [Consumer Price Index] 总指数〔消费物价指数〕
< `$s vM allocation letter 拨款信件
J#.f%VJ allocation of fund 分配款项；预留款项
C n"_x allocation of profit 利润分配；溢利分配
^VC /tJ allocation warrant 拨款令
QhhL_vP allotment 分配；配股
]z5k YU& allotment notice 股份配售通知；配股通知
"D\>oFu allotment of shares 股份分配
O]4v\~@-j allowable 可获宽免；免税的
v)p'0F#6 A allowable business loss 可扣除的营业亏损
Vu`5/QDq allowable expenses 可扣税的支出
N#``(a allowance 免税额；津贴；备抵；准备金
,? >{M allowance for debts 债项的免税额
-F. c<@*E allowance for depreciation by wear and tear 耗损折旧免税额
U[0x\~[$K allowance for funeral expenses 殡殓费的免税额
>&DC[)28 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}/w]+f* allowance for repairs and outgoings 修葺及支出方面的免税额
gt(^9 t; allowance to debtor 给债务人的津贴
{ +~ JTrp alteration of capital 资本更改
6"Ze%:AZZ alternate trustee 候补受托人
M zFF Wk amalgamation 合并
{|d28!8w ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0BwxPD#6bv ambit of charges 征税范围；收费范围
<4LW.q amended valuation 经修订的估值
aD(3.=[R American Commodities Exchange 美国商品交易所
l
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sNy American Express Bank Limited 美国运通银行
8J#U=qYei American Stock Exchange 美国证券交易所
A"B#t" amortization 摊销
;A G&QdTMh amount due from banks 存放银行同业的款项
`fuQ t4 amount due from banks abroad 存放海外银行同业的款项
"ejsz&n amount due from holding companies 控股公司欠款
{Gr"lOi*@ amount due from local banks 存放本港银行同业的款项
$ >8O2p7W amount due to banks 银行同业的存款
w%?Zb[!& amount due to banks abroad 海外银行同业的存款
(@ 1>G
^% amount due to holding companies 控股公司存款
\0W0 o5c$ amount due to local banks 本港银行同业的存款
PNo9.-@G amount due to outport banks 外埠银行同业的存款
x?UAj8z6 amount for note issue 发行纸币的款额
]xkh"j+W amount of bond 担保契据的款额
iT;Ld $!{f amount of consideration 代价款额
v X7U|zy amount of contribution 供款数额
%a I,K0\ amount of indebtedness 负债款额
4@+']vN4 amount of principal of the loan 贷款本金额
}[{9u#@# amount of rates chargeable 应征差饷数额
=H`yzGt amount of share capital 股本额
?KB]
/gT^ amount of sums assured 承保款额
RWRqu }a amount of variation 变动幅度
e ^<' H amount of vote 拨款数额
'yosDT2{# amount payable 应付款额
U(PW$\l amount receivable 应收款额
67;6nXG0K Amsterdam Stock Exchange 阿姆斯特丹证券交易所
V|hwT^h analysis 分析
Gshy$'_e ancillary risk 附属风险
(wFoI}s annual account 周年帐目；周年帐目报表；年度决算；年结
)7{r8a annual accounting date 年结日期
Z
l;TS%$ annual allowance 每年免税额；年积金；年度津贴；年津
L PS,\+ annual balance 年度余额
ny%$BQM= annual disposable income 每年可动用收入
G!`PP annual estimates 周年预算
V.9p4k` annual fee 年费
]WzeJ"r {3 annual general meeting 周年大会
(Hmm^MV) annual growth rate 年增率；每年增长率
cV"Ov@_ .k annual long-term supplement 长期个案每年补助金
.p]r S
=# annual pensionable emolument 可供计算退休金的年薪
l1#.r g annual report 年报
V% {WH} Annual Report on the Consumer Price Index 《消费物价指数年报》
aZ|?i
} annual return 周年报表；周年申报表；每年报税表格
j 7^A%9 Annual Return Rules 《周年报表规则》
ubZJ Um annual review of consumer prices 每年消费物价回顾
w=CzPNRHH! annual roll-forward basis 逐年延展方式
<@# g2b annual salary 年薪
) "?eug}D annual statement 年度报表；年度决算表
|VzXcV-"8) 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
F\hVunPVx annuitant 年金受益人
W
mbIz[un annuity 年金
L
}3 eZ- annuity contract 年金合约
\ 4 LTViY] annuity on human life 人寿年金
@}19:A<' antecedent debt 先前的债项
* Ojl@N ante-dated cheque 倒填日期支票
3;FV^V' anticipated expenditure 预期开支
M D*dq anticipated net profit 预期纯利
|d z2 Drc anticipated revenue 预期收入
6:L2oW 6}{ anti-inflation measure 反通货膨胀措施
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<(M@ anti-inflationary stance 反通货膨胀立场
]DU?N7J apparent deficit 表面赤字
:h |]j[2p apparent financial solvency 表面偿债能力
ByuBZ!m apparent partner 表面合伙人
S*>T%#F6Uo application for personal assessment 个人入息课税申请书
@e& 0Wk application of fund 资金应用
j>e RV ol application to release as liquidator and to destruct the books of accounts and documents
TpwN2 = 申请免除清盘人职务及毁灭帐簿与文件
c_CVZR? appointed actuary 委任精算师
$5/d?q-ts{ appointed auditor 委任核数师；委任审计师
_ si 5z appointed trustee 委任的受托人
tHo|8c~ [ appointer 委任人
"OA{[)fw" apportioned pro rata 按比例分摊
Qclq^|O0 apportionment 分配；分摊
%$kd`Rl} Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zH Z;Y^{+ apportionment formula 分摊方程式
|:&O!36 apportionment of estate duty 遗产税的分摊
S 6_:\Q appraisal 估价；评估
1og +(m`BL appreciable growth 可观增长
;2\6U; appreciable impact 显着影响
Ll-QhcC$ appreciable increase 可观增长
jI0gf&v8 appreciation 增值；升值
utBrH appreciation against other currencies 相对其他货币升值
:F@Uq<~( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Z\U r F0 appreciation tax 增值税
4xq| appropriation 拨款；拨用；拨付
r#2F k &Z9 appropriation account 拨款帐目
$.kJBRgV* Appropriation Bill 拨款法案
.4 U*.Rf
appropriation-in-aid system 补助拨款办法
;Vc|3 approved assets 核准资产
+-(,'slov approved basket stock 认可一篮子证券
b=1E87i@W approved budget 核准预算
zRD-[Z/- approved charitable donation 认可慈善捐款
' fGKRd|) approved charitable institution 认可慈善机构
>p@b$po approved currency 核准货币；认可货币
)gSqO{Z approved estimates 核准预算
9( q(;|;Hp approved estimates of expenditure 核准开支预算
d"miPR approved overseas insurer 核准海外保险人
K0_gMi+bR approved overseas trust company 核准海外信托公司
U|Gy 9" approved pooled investment fund 核准汇集投资基金
c AO:fb7 approved provident fund scheme 认可公积金计划
aA52Li approved provision 核准拨款
S4 Uu/EX6S approved redeemable share 核准可赎回股份
~Ck OiWC 0 approved regional stock 认可地区性证券
7L6L{~8
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tE {M approved subordinated loan 核准附属贷款
H\a"=&M arbitrage 套戥；套汇；套利
1=z[U|&R arbitrageur 套戥者；套汇者
w(aHB8T arbitrary amount 临时款项
Y8]@y0( arrangement 措施；安排；协定
V`#2jDz arrears 欠款
fV5$[CL1 arrears of pay 欠付薪酬
sH;_U)ssH arrears of revenue 逾期未收税款；逾期未收的帐项
bTrus SAl articles of association 组织章程；组织细则；组织章程细则
:&TM0O Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[SC6{ | ascertainment of profit 确定利润
wB[f%m Hs
"Asia Clear" “亚洲结算系统”
+Tu? PuT7k Asia Commercial Bank Ltd. 亚洲商业银行有限公司
( ^y"'B Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
T9w=k) Asian Development Fund [ADF] 亚洲发展基金
&=jPt%7#M Asian dollar bond 亚洲美元债券
l#1#3F Asian dollar market 亚洲美元市场
Z s=A<[ Asian dollar rate 亚洲美元利率
o}114X4q; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
iaEQF]*cC Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
UAhWJ$(C asked price 沽盘；喊价；索价；卖方报价
g ,EDE6`8 assessable income 应评税入息
dB[4N T assessable loss 应评税亏损
[UZ r|F
assessable profit 应评税利润
0 jlM~ H assessable value 应评税值
C'|9nK$% assessed profit 估定利润
lMGO4U[z assessed value 经评估价值
>bze0` }Z assessment 评税；评定；估价；评税单
=3- ?$ assessment number 评税编号；估价编号
%eg + . assessment of additional tax 补加税评税
{ @)ZXg assessment of performance 业绩评估；实绩评价
b; UDgq8v Assessor 评税主任
oH%[8!# asset price bubbles 资产价格泡沫
,GYQ,9: asset-backed securities 具资产保证的证券
IUv#nB3 assets accretion 资产增值
Vn sV&cx assets and liabilities 资产与负债
b-Vyg LN assets betterment statement 资产递增表；资产改进表
S
\]O8#OX assets lending 实物放款；有抵押贷款
2 wY|E<E assets of the company passing on the death 死者去世时转移的公司资产
A5yVx SF assets pledged as security for liabilities 用作负债抵押的资产
ai sa2# assets portfolio 资产投资组合
MmjZ q assets price 资产价格
HbA/~7 assets quality 资产质素
?QT6q]|d0+ assets realization 资产变现
>pfeP"[(3 assets refinancing arrangement 资产再集资安排
l EFd^ @t assets securitization 资产证券化
N, Ma\D+^t assets situated outside Hong Kong 在香港以外地方的资产
R#4l" assets stripping 削减资产；拆卖资产
6Bjo9,L assets value 资产值
6(`N!]e*L assignee 承让人
>z \IO assignment 转让；转让书；转让契
W34xrm assignment of interest 权益转让
tjx8 UgSi assignment of letters patent and trade mark 专利证书及商标转让
5;0w({1l assignment of property 物业转让；物业转让书
Ie.
on ) assignment right 转让权
?lsK?>u U assignor 转让人
| z=`Ur@) associate 有联系的人；有关连人士；相联者；合伙人；联系人
34u[#O{2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ZDFq=)0C associate member 附属会员
O0qG
6 a associated body corporate 相联法人团体
bzNnEH`^] associated company 相联公司；联属公司
n]IF`kYQV associated corporation 相联法团
3E|||3rf Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_ f%s] 公认会计师公会〔英国〕
-`k>(\Q< d Association of Futures Exchange Brokers 香港期货经纪协会
v zg^tJ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
TI7$J # association of underwriters 承保人组织
Qt+D ,X assumption of control 接管
.pUB.l$) assurance 担保；保险；转易；转易书
y5j:+2|I assurance of interest 权益的转易
'lZlfS:Z8 at 19XX price 按一九ＸＸ年价格计算
c 6xr[tc% at a discount 按赔价计算；按贴水价格计算；打折扣
kBR=a%kG at a premium 按溢价计算；按升水价格计算
+x
3 x at call 通知付款；按通知
_h-agn 4[i at constant market price 按固定市价计算
kzZgNv#G; at constant price 按固定价格计算
]XEyG7D at cost 按成本计算
..8t1+S6] at current market price 按当时市价计算；按现时市价计算
L[2qCxB'^ at current price 按当时价格计算；按现时价格计算
J=3{<Xl at factor cost 按要素成本计算；按生产要素成本计算
{zcG%b WJ at money-of-the-day price 按付款当日价格计算
h.vy SwF"j at or better 按指定或较佳价位〔买卖指令〕
.4CDQ&B0K at par 按面值计算；平价
& gXL{cK'% at sight 见票即付
9!n:hhJM at the close 按收市盘
,/+Mp at the opening 按开市盘
.z,-ThTH@\ attestation 见证；见证条款
$v XY"-k at-the-money option 平价期权
-t4:%-wv attorney 受权人；受托代表人
_R\FB|_ attornment 新拥有人承认书
Cb+sE" x] attributable profit 可归属利润
#'&-S@/nQs attributable share value 可归属股份价值
{A0F/#M] Auckland Stock Exchange 奥克兰证券交易所
^&YtZjV auction 拍卖
FvT4?7- auctioneer 拍卖商
' bl9fO4v audit 审计；核数
}'P |A Audit Commission 审计署
\7LL neq Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
MM32\}Y6 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〕
Eq)b=5qrG? audit review 帐目审查
<9pI ~\@w Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@H?OHpJ" ` audited account 审计帐目；经审计的帐目
$JO z7j( audited annual account 经审计的周年帐目
*,X)tZ6VX audited balance sheet 经审计的资产负债表
d8:
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6n2RT H auditor's certificate 核数师证明书；审计师证明书
I'P|:XKI auditor's report 核数师报告；审计师报告
VjWJx^ZL# Aussie bond 澳元债券
uY~ mi9E austerity budget 紧缩预算
c/K #W$ l Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
] & ]G Australia All Ordinaries Index 澳洲所有普通股票指数
D/=05E%[81 Australian Dollar [AUD] 澳元
{1)b LG|$ Australian Options Market 澳大利亚期权市场
]#M"|iTR Australian Securities Commission 澳洲证券事务监察委员会
?/&X _O Australian Society of Certified Practising Accountants 澳洲执业会计师公会
']2Vf] dB Australian Stock Exchange 澳大利亚证券交易所
LE}`rW3 Austrian Schilling [ATS] 奥地利先令
LkJq Bg authentication 认证；鉴证
28^/By:J authority to purchase 委托购买证；委购书
h{mzYy} b authorization 认可；核准；授权；授权书
:/(G#Za V authorization by direction 指示授权
2Di~}* 9& authorization by instruction 指令授权
TE&E f$h authorization by warrant 令状授权
l#cVQ_^" authorization of unit trust 单位信托的认可
v>K |h H authorized agent 指定代理人
L?u {v X authorized capital 法定资本
R,D/:k' ~k authorized clerk 出市员
BMAWjEr authorized dealer 认可交易商
:gRrM)n authorized financial institution 认可财务机构
LF.i0^#J authorized fund 认可基金
jF6Q:`k authorized fund house 获授权的基金公司；认可基金公司
3\ajnd| authorized institution 认可机构
EUw4$Jt^p authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
@GAj%MK$ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
iOa<= authorized insurer 获授权保险人；获认可承保人
$!G|+OuTR authorized investment 特准投资项目
{0j,U\ kb authorized person 获授权人
}%wP^6G*x\ authorized representative 获授权代表
rIPg,4y*S! authorized share capital 法定股本
tz65Tn_M automated quotation system 自动报价系统
AIl`>ac Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>; G_o="X 自动交易系统〔香港期货交易所有限公司〕
kN 2mPD/ automatic adjustment mechanism 自动调整机制
dh]Hf,OLF automatic adjustment system 自动调整系统
gm]q<~eMW Automatic Clearing House 自动票据交换所
~ C
3 Y/} automatic exchange rates accumulation system 自动化汇率累集系统
R5MN;xG^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!pe[H*Cy automatic teller machine [ATM] 自动柜员机
f4<~_ZGr autopay 自动转帐
LL:N/1ysG available assets 可用资产
ST#) Fl available fiscal reserve 现存财政储备
9i #,V @ available profit 可用利润
:fX61S6) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
miBCq l@x average 平均；平均数；海损
T:Q+ Z }v+ average basic salary 平均基本薪金
*C)m#[#:u average consumer expenditure 平均消费开支；一般消费开支
xg%{p` ` average cost 平均成本
2:.$:wS average cost of land production 增辟土地平均成本
Wsd_RT }ww average daily turnover 平均每日成交额
g0~m[[ average daily wage rate 平均每日工资率
0* ^f
EoV average expenditure pattern 平均开支模式
k!q OE\%B average growth rate 平均增长率
'lC=k7@x average net fixed assets 固定资产平均净值
)jI 4] 6 average of relatives 相对价格平均数
z 4. |N average price 平均价格
t re`iCH~ average propensity to consume 平均消费倾向；一般消费倾向
y54R D/`- average propensity to save 平均储蓄倾向；一般储蓄倾向
N+R{&v7=F% average rate 平均率
%LdBO1D0 average revenue 平均收入；平均收益
%D7^. average stock 平均库存；平均存货
r +]a average yearly rent 平均年租
|<]wM(GxE avoidance of double taxation 避免双重课税
:'H}b*VWx avoidance of tax 避税
