A:
1* eWo~G A share Ａ股；甲类股份
&)Fp abatement of tax 减税；减扣免税额
0u4:=Z}W ABN AMRO Bank N.V. 荷兰银行
$ 1 N_qu above-the-line expenditure 线上项目支出；经常预算支出
;as4EqiK above-the-line receipt 线上项目收入；经常预算收入
m8Q6ESg<*u ABSA Asia Limited 南非联合亚洲有限公司
d jeax absolute change 绝对数值变更
G)b6Rit absolute expenditure 实际开支
:^DuB_ absolute guideline figure 绝对准则数字
ellj/u61bj absolute interest 绝对权益
iPMI$ absolute order of discharge 绝对破产解除令
T jO}P\p absolute profit margin 绝对利润幅度
s4 o-*1R*` absolute value 实值；绝对值
l>RW&C&T absolutely vested interest 绝对既得权益
g?ID}E ~< absorbed cost 已吸收成本；已分摊成本
#c V_p absorption 吸收；分摊；合并
}bG|(Wp9 absorption rate 吸收率；摊配率；分摊率
nT0FonK> ACB Finance Limited 亚洲商业财务有限公司
FAVw80?5k acceptable form of reciprocity 合理的互惠条件
f i-E_ acceptable rate 适当利率；适当汇率
f1;Pz r acceptance agreement 承兑协议
8>Hnv]p acceptance for honour 参加承兑
d ,| W acceptor 承兑人；接受人；受票人
'&5A*X]d acceptor for honour 参加承兑人
mnM#NT5] accident insurance 意外保险
8t !/O p ? Accident Insurance Association of Hong Kong 香港意外保险公会
^tIi;7k accident insurance scheme 意外保险计划
~Dw.3P:- accident year basis 意外年度基准
CUB= T] accommodation 通融；贷款
M3j_sd'N accommodation bill 通融票据；空头票据
>3
Q%Yn accommodation party 汇票代发人
!Y3w]_x[: account balance 帐户余额；帐户结余
J7Bf H,o account book 帐簿
~S)o (' account collected in advance 预收款项
B*A{@)_ account current book 往来帐簿
3&kHAXzM account of after-acquired property 事后取得的财产报告
y; Up@.IG account of defaulter 拖欠帐目
QD S=M] account payable 应付帐款
6R 1){,8 account payee only [A/C payee only] 只可转帐；存入收款人帐户
C6=7zYhR account receivable 应收帐款
=$UDa`}D account receivable report 应收帐款报表
qG=9zp4y?Y account statement 结单；帐单；会计财务报表
h
Ns<Ae account title 帐户名称；会计科目
mT;1KE{J{ accountant's report 会计师报告
T_:"~
] Accountant's Report Rules 会计师报告规则
w{3
B accounting and auditing procedure 会计与审计程序；会计与核数程序
[k(oQykq Accounting Arrangements 《会计安排》
c *(]pM accounting basis 会计基础
+ Sk ; accounting by Official Receiver 破产管理署署长呈交的帐目
\+mc Accounting Circular 《会计通告》
|s
:b9sfA accounting class 会计类别
m M!H} | accounting date 记帐日期；会计结算日期
k 41lw^Jh accounting for money 款项核算
vW`{BWd Accounting Officer 会计主任
[1@ -F + accounting period 会计报告期；会计期
`#hdb=3 accounting policy 会计政策；会计方针
NrVrR80Y accounting practice 会计惯例
WC,&p accounting principle 会计准则
*upl*zFf0 accounting record 会计记录
f{ [U->#^ accounting report 会计报告
m98j`t Accounting Services Branch [Treasury] 会计事务部〔库务署〕
c6 cGl]FL Accounting Society of China 中国会计学会
MV5'&" ,oB accounting statement 会计报表
s{ #ZRmc2B accounting system 会计制度；会计系统
|:n 4t6 accounting transaction 会计事项；帐务交易
FA ?xp1E accounting treatment 会计处理
w+bQpIP M accounting year 会计年度
8
M3Q8& accretion 增值；添加
pS
vDH- accrual 应计项目；应累算数目
r xQn[ accrual basis 应计制；权责发生制
I~EQuQ >= accrual basis accounting 应计制会计；权责发生制会计
j QOY \1SR accrue 应累算；应计
` /JJ\`Pu accrued benefit 应累算利益
mmm025. accrued charges 应计费用
,p/iN9+Z accrued cumulative preference share dividend 应累算的累积优先股股息
Esw#D 90q accrued expenses 应累算费用
/j!?q I D accrued interest payable 应付利息；应计未付利息
QA\eXnR accrued interest receivable 应收利息；应计未收利息
2/f:VB?<T accrued right 累算权益
gT*0WgB accruing profit 应累算的利润
CZv.$H"lW accumulated fiscal reserve 累积财政储备
] L4B accumulated profit 累积利润；滚存溢利
j8?z@iG accumulated reserve 累积储备
3!&lio+< accumulation of surplus income 累积收益盈余
;=1]h& S acquired assets 既得资产
RG|]Kt8 acquisition 收购；购置；取得
EO$_]0yI;_ acquisition cost 购置成本
Asicf{HaX acquisition expenses 购置费用
:BG/]7>|V acquisition of 100% interest 收购全部股权
9Vd Vom|e acquisition of control 取得控制权
ma>{((N acquisition of fixed assets 购置固定资产
TLzg* acquisition of shell “买壳”
)Ac+5bs acquisition price 收购价
P 0,)
Gw act of God 天灾
Ce}wgKzr acting partner 执事合伙人
0\O*\w ? active market 买卖活跃的市场；交投畅旺的市场；旺市
6*Jd8Bva\o active partner 积极参与的合伙人
>l{<p( active trading 交投活跃
h|"98PI actual circulation 实际流通
cAIMt]_ actual cost 实际成本
ZurQr} actual expenditure 实际开支；实际支出
4] RGLN actual income 实际入息；实际收入；实际收益
iPX6 r4- actual market 现货市场
d9h"Q actual price 现货价；实际价格
gUzCD B^.: actual profit 实际利润
2 628 c` actual quotation 实盘；实际价位；实际报价
Fyoy)y* actual year basis 按实际年度计算
gE]) z*tqX actuals 实货
J:Uf}!D actuarial investigation 精算调查
T (] actuarial principle 精算原则
"knSc0 ,u actuarial report 精算师报告
n!~mdI& Actuarial Society of Hong Kong 香港精算学会
R:k NAtK actuarial valuation 精算师估值
Y15KaoK? actuary 精算师
E6|!G ad referendum agreement 暂定协议；有待覆核的协定
> tXn9'S ad valorem duty 从价税；按值征税
O79;tA<k ad valorem duty system 从价税制
F@4XORO; ad valorem fee 从价费
KB!.N[!v ad valorem tariff 从价关税
o1 ='Fr additional allowance 额外免税额
l;zp f|.Vc additional amount for unexpired risk 未过期风险的额外款额
u{xjFx- additional assessable profit 补加应评税利润
#z 3tSnmp additional assessment 补加评税
>K**SjVG additional commitment 额外承担
i X qB-4" additional commitment vote 额外承担拨款
fRC(Yyx additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
gsd9QW additional dependent parent allowance 供养父母额外免税额
&#aQ mgDF additional provision 额外拨款
t Jo,^fdfv additional stamp duty 附加印花税
zd AqGQfc additional tax 补加税罚款；补加税款
&-W5 T?Sl Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2f ]CnD0$ adjudged bankrupt 被裁定破产
w~@. & adjudicated bankrupt 裁定破产人
3/mVdU?U adjudication fee 裁定费；评定印花税额手续费；评估契据费
o-2FGM`*VB adjudication of bankruptcy 裁定破产；宣告破产
4 F~e3 adjudication of insolvency 裁定无力偿还债务
Oi +(` adjusted actual 经调整的实数；调整后的实数
\dSMF,E adjusted current assets 经调整的流动资产；调整后的流动资产
@@K@;Jox adjusted figure 经调整的数字；调整后的数额
a(&!{Y1bt adjusted liabilities 经调整的负债；调整后的负债
HB yk 1 adjusted loss 经调整的亏损；调整后的亏损
YP{)jAK 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
@54, I adjusted profit 经调整的利润；调整后的利润
t_ 5b adjusted surplus 经调整的盈余额；调整后的盈余额
:#v8K;C adjusted value 经调整的价值；调整后的价值
.f
4a+w adjustment 调整；修订；理算〔保险〕
'{WYho! adjustment centre 调剂中心
5"xZ'M~= adjustment lag 调整过程的时间差距；调整时差
" ,	 adjustment mechanism 调整机制
Va,M9)F adjustment of loss 亏损调整
"H \'4'hg adjustment process 调整过程；调整程序
Bi2be$nV adjustment range 调整幅度
;%P$q9 *C administered exchange rate 受管制汇率
sL|lf c'bB Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
wP3_RA]z administration expenses 行政费用
Tyt:Abym= administration fee 手续费；行政费
BUB#\ v#a administration in bankruptcy 破产管理
4Z>hP]7
administration order 遗产管理令
q/ -8sO}q administrator 管理人；遗产管理人
|j53' >N[ administrator of the estate 遗产管理人
-Qx:-,.a admission of debt 债项承认书
B
M U@J admission of proof 接纳债权证明
0:UK)t)3I advance 放贷款项；垫付款项；预支款项；预付款项
c n#JO^8 advance account 暂支帐目；预付款帐户
'bp*hqG[ advance compensation 预付补偿金
B~oSKM%8R advance from shareholder 股东垫款
HVaWv ]. advance pending reimbursement 预支以待日后付还
N+)4]ir> advanced economy 先进经济体系
^~}| X%q3 advancement 预付；预付财产
WLGx=
; advances warrant 垫款令
px5~D(N advancing 贷出
9{@ #tx adverse balance 逆差
-G&>b
D adverse exchange 逆汇
}LQ*vD-Jj advertisement addressed to shareholders 在报章刊登的致股东通告
q#wg2 advice for collection 托收通知书
i>6SY83B} advice of drawing 提款通知书；汇票通知书
rks+\e}^Z advice of payment 付款通知
T5_z^ 7d Advisory Committee [Securities and Futures Commission]
6He 7A@Eh 谘询委员会〔证券及期货事务监察委员会〕
2/S~l;x Advisory Committee on Diversification 经济多元化谘询委员会
0HK0 3& affidavit 誓章；遗产申报誓章
0/P!rH9 affidavit of no receipt 述明无收款的誓章
iOz<n
z affiliate 联号；联营公司；附属公司
yo*c& > affiliated company 附属公司；联号；联营公司
MN\/ F4Io affirmation [estate duty] 非宗教式宣誓〔遗产税〕
g/,fjM_ affordability 负担能力
33x3zEUt6 African Development Bank [AfDB] 非洲开发银行
H pXMPHd after-acquired property 事后取得的财产
Wh[+cH"M after-hours dealing 市后交易
H6?Z E after-tax profit 税后盈利；税后利润；税后溢利
7c in?Z1 agency agreement 代理协议
Et~b^8$> agency expenses 代理机构的开支
mN3}wJ}J agency fee 代理费
h+F@apUS Agency Law 《代理法》
M$ g%kqa agent 代理人；承销人
(;YO]U4 agent of company 公司代理人
' 8`{u[ : agent's fee 代理人费；经纪费
CBdS gHA3> aggregate 总计；总数；总体数字
7 y}b (q= aggregate amount 总款额；总额
k+S+ : 5 aggregate assets and liabilities 总体资产与负债
-a(f - aggregate at constant price 按固定价格计算的总体数字
=1t#$ JG aggregate demand 总需求
m)9N9Ii#) aggregate gross position 总持仓量
<K!5N&vh aggregate limit 总限额
> kOc a aggregate of salaries tax 合计薪俸税
'TpW-r: aggregate performance 总体表现；总体业绩
l!e8=Ql J aggregate supply 总体供应
l=*^FK]L` aggregate surplus 总盈余
|sz`w^# aggregate total 整体总额
)3v0ex@Jl aggregate value 总值；合计价值
*0 M#{HQ aggregated basis 合计基准
w]
LN(o: aggregated net chargeable income 合计应课税入息实额
*FDz20S aggregation 合并计算；合计；总和
Nw $io8:d
aggregation of incomes of husband and wife 夫妇入息合并计算
t ]{qizfOB aggregation of property 财产的总和
K[)N / Q agio 差价；贴水
t$=FcKUV}f 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》
U~Aw=h5SD Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b1{~j]"$L 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
+(3"XYh Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
; iQ@wOL] 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
0?l|A1I% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y9~;6fg 《香港政府和大韩民国政府关于相互促进和保护投资协定》
k9 UmTv X agreement for a settlement 授产协议
[9U KVnX.V agreement for assignment 转让协议
%lNWaA agreement for sale 售卖协议；买卖协议
xG0IA 7 agreement for sale and purchase 买卖协议
w=\Lw+ X agreement for the payment of interest 支付利息协议
YXXU Yi~!f agreement for the repayment of money 还款协议
Z:aDKAboU agreement of reinsurance 再保险协议
9x.vz Agricultural Bank of China 中国农业银行
OqUEj 0 X air passenger departure tax 飞机乘客离境税
OO_{ o Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
LA$uD?YA airport tax 机场税
1Lwi ?~!LI alcohol duty 酒精税
0K7]<\) alienation 让与；让渡；转让
pVn 6>\xa alimony 生活费；赡养费
f]"][!e!, All Ordinaries Index [AOI] 所有普通股指数
USu/Y29 all risks 全险；综合险
( FZL> All Sales Record for Stock Market 《股票市场成交报告》
8h9t8? Allied Capital Resources Limited 新联财务有限公司
7|PpAvMF all-items index [Consumer Price Index] 总指数〔消费物价指数〕
#G{}Rd| ! allocation letter 拨款信件
b_ Sh#d& allocation of fund 分配款项；预留款项
0TU~Q allocation of profit 利润分配；溢利分配
uoFH{.) allocation warrant 拨款令
#/sKb2eQ allotment 分配；配股
ba|x?kz allotment notice 股份配售通知；配股通知
)/2* <jr allotment of shares 股份分配
R 0+v5E allowable 可获宽免；免税的
AC , $(E allowable business loss 可扣除的营业亏损
4?M= ?K0 allowable expenses 可扣税的支出
O;
EI& allowance 免税额；津贴；备抵；准备金
YD2M<.U allowance for debts 债项的免税额
//KTEAYyy# allowance for depreciation by wear and tear 耗损折旧免税额
!.iu_xJ allowance for funeral expenses 殡殓费的免税额
N'Va&"&73> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
_6THyj$f allowance for repairs and outgoings 修葺及支出方面的免税额
`m<l8'g allowance to debtor 给债务人的津贴
Cca(
oV alteration of capital 资本更改
]g3&gw alternate trustee 候补受托人
{>OuxVl??k amalgamation 合并
7M}T^LC ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
i\2Mph S ambit of charges 征税范围；收费范围
U
jVo "K amended valuation 经修订的估值
l 3n* b6 American Commodities Exchange 美国商品交易所
l0Jpf9Aue American Express Bank Limited 美国运通银行
l W'6rat American Stock Exchange 美国证券交易所
(Z.K3 amortization 摊销
K]zBPfx amount due from banks 存放银行同业的款项
^mFuZ~g;? amount due from banks abroad 存放海外银行同业的款项
NAV}q<@v amount due from holding companies 控股公司欠款
Svn|vH amount due from local banks 存放本港银行同业的款项
J/w?F a< amount due to banks 银行同业的存款
a}#[mw@m= amount due to banks abroad 海外银行同业的存款
Eag->mw/~ amount due to holding companies 控股公司存款
KJ,{w?p~
) amount due to local banks 本港银行同业的存款
S +|aCRS amount due to outport banks 外埠银行同业的存款
L':;Vv~- amount for note issue 发行纸币的款额
eOy{]< l3 amount of bond 担保契据的款额
)=9\6zXS amount of consideration 代价款额
IkH]W!_+ amount of contribution 供款数额
kJy<vb~
amount of indebtedness 负债款额
/YH Bhoat amount of principal of the loan 贷款本金额
4 *He<2g amount of rates chargeable 应征差饷数额
Wf 13Ab amount of share capital 股本额
1W8[
RET amount of sums assured 承保款额
zF< *h ~ amount of variation 变动幅度
v[CX-CBZ? amount of vote 拨款数额
xZtA) Bp amount payable 应付款额
6VolTy@(x amount receivable 应收款额
0@,,YZ f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
X"J79?5 analysis 分析
HoymGU `w ancillary risk 附属风险
M]jzbJ3Q annual account 周年帐目；周年帐目报表；年度决算；年结
?A(=%c|,g annual accounting date 年结日期
)H S|pS: annual allowance 每年免税额；年积金；年度津贴；年津
wGd8q xa annual balance 年度余额
`>rdn*B annual disposable income 每年可动用收入
RoM'+1nP:# annual estimates 周年预算
u%5B_<90V annual fee 年费
T#J]%IDd annual general meeting 周年大会
O-wR48Q annual growth rate 年增率；每年增长率
?YXl.yj annual long-term supplement 长期个案每年补助金
HYLU]9aH8 annual pensionable emolument 可供计算退休金的年薪
f!P.=Qo[= annual report 年报
"My \&0- Annual Report on the Consumer Price Index 《消费物价指数年报》
KmZUDU%R annual return 周年报表；周年申报表；每年报税表格
vkE6e6,Qc Annual Return Rules 《周年报表规则》
gsc/IUk annual review of consumer prices 每年消费物价回顾
% ,a.431gi annual roll-forward basis 逐年延展方式
:CSys62 annual salary 年薪
[HtU-8: annual statement 年度报表；年度决算表
l+kI4B7-- 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
#1z}~1- annuitant 年金受益人
|GL#E"[&' annuity 年金
3RscuD& annuity contract 年金合约
q{ @>2AlK annuity on human life 人寿年金
7\JRHw antecedent debt 先前的债项
p}R)qz-=5U ante-dated cheque 倒填日期支票
PLg`\| anticipated expenditure 预期开支
Kx*;!3-V$ anticipated net profit 预期纯利
W=mh*G3y anticipated revenue 预期收入
.pu]21m= anti-inflation measure 反通货膨胀措施
`iv,aQ ' anti-inflationary stance 反通货膨胀立场
|w6:mtaS apparent deficit 表面赤字
+H/^RvUjF apparent financial solvency 表面偿债能力
!s\-i6S> apparent partner 表面合伙人
M <"&$qZ$R application for personal assessment 个人入息课税申请书
D?qA
aq&4 application of fund 资金应用
dy, ,x application to release as liquidator and to destruct the books of accounts and documents
qQ/ j+ 申请免除清盘人职务及毁灭帐簿与文件
1P3 ^il7 appointed actuary 委任精算师
W: cOzJ appointed auditor 委任核数师；委任审计师
zjM+F{P8 appointed trustee 委任的受托人
O9p8x2 appointer 委任人
s~]Ri:7~ apportioned pro rata 按比例分摊
wjo xfPnf apportionment 分配；分摊
(J\"\#/d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ocAoqjlT[ apportionment formula 分摊方程式
+_06{7@h apportionment of estate duty 遗产税的分摊
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Tp;) appraisal 估价；评估
1A< O
Z> appreciable growth 可观增长
uV52ko, appreciable impact 显着影响
PS`v3|d}}} appreciable increase 可观增长
e}(ws~. appreciation 增值；升值
%1 @+p f/ appreciation against other currencies 相对其他货币升值
w80g) 4V+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0> Z/3i&?< appreciation tax 增值税
0>4:(t7h\ appropriation 拨款；拨用；拨付
$}aLFb appropriation account 拨款帐目
q,^^c1f Appropriation Bill 拨款法案
)+N%!(ki appropriation-in-aid system 补助拨款办法
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JX?Jw! approved assets 核准资产
53=s'DZ approved basket stock 认可一篮子证券
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approved budget 核准预算
'2/48j X5 approved charitable donation 认可慈善捐款
}7X85@jC approved charitable institution 认可慈善机构
5=., a5 approved currency 核准货币；认可货币
wB? ;3lTS approved estimates 核准预算
\.9-:\'( approved estimates of expenditure 核准开支预算
%z`b u2 approved overseas insurer 核准海外保险人
<{3 VK approved overseas trust company 核准海外信托公司
] 5YG*sD4 approved pooled investment fund 核准汇集投资基金
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approved provident fund scheme 认可公积金计划
}Wn6r_: approved provision 核准拨款
$wdIOfaH approved redeemable share 核准可赎回股份
:a0qm. EN approved regional stock 认可地区性证券
hCc_+/j| approved retirement scheme 认可退休金计划
CcLP/ approved subordinated loan 核准附属贷款
C*/d%eHD arbitrage 套戥；套汇；套利
1
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arbitrageur 套戥者；套汇者
y2T JDb1 arbitrary amount 临时款项
PC7U&*x@ arrangement 措施；安排；协定
*
"~^k^_b} arrears 欠款
31
QT arrears of pay 欠付薪酬
i.)k V B arrears of revenue 逾期未收税款；逾期未收的帐项
Jf|J": S articles of association 组织章程；组织细则；组织章程细则
F[l{pc "C Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SH<Nt[8C ascertainment of profit 确定利润
+s mP R "Asia Clear" “亚洲结算系统”
^$6EO) < Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]gQgNn? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
yg5 Ik{ Asian Development Fund [ADF] 亚洲发展基金
n3g3(} Q0 Asian dollar bond 亚洲美元债券
G ;yf]xFd Asian dollar market 亚洲美元市场
-SlLX\>p Asian dollar rate 亚洲美元利率
0V}%'Ec<e Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
L/F!Y%=;[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ql2>C.k3L asked price 沽盘；喊价；索价；卖方报价
m.&z:`x[ assessable income 应评税入息
3EI$tP @4 assessable loss 应评税亏损
wg<DV!G Z assessable profit 应评税利润
H`9E_[ assessable value 应评税值
Wepa ; assessed profit 估定利润
E /Q[J.$o assessed value 经评估价值
mKvk6OC assessment 评税；评定；估价；评税单
-Z-|49I/mN assessment number 评税编号；估价编号
a^@6hC>sr assessment of additional tax 补加税评税
MkRRBvk assessment of performance 业绩评估；实绩评价
u1~H1
]Ii Assessor 评税主任
ss-{l+Z5 asset price bubbles 资产价格泡沫
"/S-+Ufn asset-backed securities 具资产保证的证券
2p Q
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ido'<;4> assets and liabilities 资产与负债
lN<vu# assets betterment statement 资产递增表；资产改进表
TXv3@/>ZlG assets lending 实物放款；有抵押贷款
E" b+Q assets of the company passing on the death 死者去世时转移的公司资产
0%<Fc9# assets pledged as security for liabilities 用作负债抵押的资产
^}a..@|%W assets portfolio 资产投资组合
^I5k+cL assets price 资产价格
ol^OvG:TQ assets quality 资产质素
q$yTG!q* assets realization 资产变现
.Qyq*6T3& assets refinancing arrangement 资产再集资安排
N41)?-7F assets securitization 资产证券化
o 3# qp>R assets situated outside Hong Kong 在香港以外地方的资产
:3gtc/p t> assets stripping 削减资产；拆卖资产
2>Xgo% assets value 资产值
*_}ft-*w assignee 承让人
[O2xE037h` assignment 转让；转让书；转让契
,gVA^]eDh assignment of interest 权益转让
}G]6Rip 3 assignment of letters patent and trade mark 专利证书及商标转让
#e }Q|pF assignment of property 物业转让；物业转让书
$>hPB[ [ assignment right 转让权
`k+ci7; assignor 转让人
`1=n H/E associate 有联系的人；有关连人士；相联者；合伙人；联系人
H!y1& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
_rdEur C6 associate member 附属会员
FMc$?m m associated body corporate 相联法人团体
`WboM\u associated company 相联公司；联属公司
Rp^k D ,* associated corporation 相联法团
h#dp_# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
*?zmo@- 公认会计师公会〔英国〕
_K<H*R Association of Futures Exchange Brokers 香港期货经纪协会
j2#RO>`,I Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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U+o - association of underwriters 承保人组织
&GG J=c\ assumption of control 接管
- ,)&? S assurance 担保；保险；转易；转易书
`a D~\O assurance of interest 权益的转易
mXt sP1 at 19XX price 按一九ＸＸ年价格计算
l ~b# Y & at a discount 按赔价计算；按贴水价格计算；打折扣
)\s{\u
\ at a premium 按溢价计算；按升水价格计算
C< 3` ]l at call 通知付款；按通知
g`i?]6c}jt at constant market price 按固定市价计算
s /"&k at constant price 按固定价格计算
n0bm 'qw at cost 按成本计算
Hz ) Xn\x at current market price 按当时市价计算；按现时市价计算
J: vq)G\F at current price 按当时价格计算；按现时价格计算
f~%|Iu1ob at factor cost 按要素成本计算；按生产要素成本计算
}F!tM"X\ at money-of-the-day price 按付款当日价格计算
v*iD)k:|t at or better 按指定或较佳价位〔买卖指令〕
3k(A&]~v at par 按面值计算；平价
3q:U0&F at sight 见票即付
Q'5]E{1<'n at the close 按收市盘
O`j1~o<{ at the opening 按开市盘
Lp.dF)C\ attestation 见证；见证条款
"Rr)1x7 at-the-money option 平价期权
t 1}R#NB attorney 受权人；受托代表人
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R!,5HQF; attornment 新拥有人承认书
T1%_sq attributable profit 可归属利润
"yJFb=Xdq attributable share value 可归属股份价值
L1ro\ H Auckland Stock Exchange 奥克兰证券交易所
\f\ CK@ auction 拍卖
o-a\T auctioneer 拍卖商
d 0``: audit 审计；核数
S3 12#X(% Audit Commission 审计署
[U'I3x, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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i 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〕
NXo$rf : audit review 帐目审查
4 z KmoYt Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
K~Nx;{{d audited account 审计帐目；经审计的帐目
)-VpDW!%_ audited annual account 经审计的周年帐目
kn<IWW_t audited balance sheet 经审计的资产负债表
o5 LyBUJ auditor 核数师；核数主任；审计师
*lyy |3z auditor's certificate 核数师证明书；审计师证明书
(SGX|,5X7 auditor's report 核数师报告；审计师报告
7IkNS Aussie bond 澳元债券
!xcLJ5 ^W austerity budget 紧缩预算
Oxsx\f_ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_}+Aw{7!r Australia All Ordinaries Index 澳洲所有普通股票指数
0"}qND Australian Dollar [AUD] 澳元
dyWj +N5( Australian Options Market 澳大利亚期权市场
q> |&u
Australian Securities Commission 澳洲证券事务监察委员会
"QSmxr Australian Society of Certified Practising Accountants 澳洲执业会计师公会
" b3-'/ & Australian Stock Exchange 澳大利亚证券交易所
WN#S%G:Q) Austrian Schilling [ATS] 奥地利先令
U/}YpLgdD authentication 认证；鉴证
0OCmyy authority to purchase 委托购买证；委购书
Pts QV! authorization 认可；核准；授权；授权书
xnP@ h authorization by direction 指示授权
3D 4-Wo4 authorization by instruction 指令授权
(%~^Kmfb0 authorization by warrant 令状授权
$ /`X7a{ authorization of unit trust 单位信托的认可
3fGL(5|_ authorized agent 指定代理人
!aQb
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AS4mJ UU9 authorized clerk 出市员
>|zMN$: authorized dealer 认可交易商
+xNV1bM authorized financial institution 认可财务机构
O] _a$U*6 authorized fund 认可基金
jRiX N % authorized fund house 获授权的基金公司；认可基金公司
#No3}O;"g authorized institution 认可机构
XM1;
>#kz authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
HpP82X xj authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&?g!) O authorized insurer 获授权保险人；获认可承保人
;P
*`v authorized investment 特准投资项目
mHe[
NkY6 authorized person 获授权人
ba-4V8w authorized representative 获授权代表
!E7J Dk''@ authorized share capital 法定股本
U45kA\[bZ automated quotation system 自动报价系统
:'`y }' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
iq^F?$gFk 自动交易系统〔香港期货交易所有限公司〕
}TQa<;Q automatic adjustment mechanism 自动调整机制
| P0!dt7sQ automatic adjustment system 自动调整系统
n
f.H0i; Automatic Clearing House 自动票据交换所
,>+B>lbJ* automatic exchange rates accumulation system 自动化汇率累集系统
*'w?j)}A9g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
or,:5Z automatic teller machine [ATM] 自动柜员机
FYs]I0}| autopay 自动转帐
8;Zz25* available assets 可用资产
hKnAWKb0 available fiscal reserve 现存财政储备
x" lcE@( available profit 可用利润
qP {Fwn Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7+9o<j@@o average 平均；平均数；海损
H K
NT. a average basic salary 平均基本薪金
gFpub_ average consumer expenditure 平均消费开支；一般消费开支
"?%2`*\ average cost 平均成本
TB}6iIe average cost of land production 增辟土地平均成本
'uC=xG.*} average daily turnover 平均每日成交额
W{m_yEOf average daily wage rate 平均每日工资率
XEegUTs average expenditure pattern 平均开支模式
~+ kfb^<- average growth rate 平均增长率
3iM7c.f*/ average net fixed assets 固定资产平均净值
Vx z ` average of relatives 相对价格平均数
hT`fAn_ average price 平均价格
tm&,u*6$W? average propensity to consume 平均消费倾向；一般消费倾向
J6 J "> average propensity to save 平均储蓄倾向；一般储蓄倾向
?wP /l average rate 平均率
]!q>@b average revenue 平均收入；平均收益
BItH0r7 average stock 平均库存；平均存货
GXaPfC0-y average yearly rent 平均年租
A!cY!aQ avoidance of double taxation 避免双重课税
:6MV@{;PJ avoidance of tax 避税
