A:
zG)vmysJ f A share Ａ股；甲类股份
E5yn,-GyE0 abatement of tax 减税；减扣免税额
8`z ABN AMRO Bank N.V. 荷兰银行
'Pe;Tp> ` above-the-line expenditure 线上项目支出；经常预算支出
}` y%*-- above-the-line receipt 线上项目收入；经常预算收入
E?FUr?-[ ABSA Asia Limited 南非联合亚洲有限公司
6[, 7g&C absolute change 绝对数值变更
@=6oB3tQA absolute expenditure 实际开支
)|6OPR@(#/ absolute guideline figure 绝对准则数字
_%u t# absolute interest 绝对权益
ue*o>iohB absolute order of discharge 绝对破产解除令
,uPN\` .u8 absolute profit margin 绝对利润幅度
/vI"v 4 absolute value 实值；绝对值
u\(>a absolutely vested interest 绝对既得权益
L=dQ,yA absorbed cost 已吸收成本；已分摊成本
T N/y4 (j absorption 吸收；分摊；合并
Vqr]Ui absorption rate 吸收率；摊配率；分摊率
M'VJE|+t ACB Finance Limited 亚洲商业财务有限公司
4 8Jt1^ acceptable form of reciprocity 合理的互惠条件
|G/U%?` acceptable rate 适当利率；适当汇率
Lk WY6
?$U acceptance agreement 承兑协议
HWFL u acceptance for honour 参加承兑
6mqp`x` acceptor 承兑人；接受人；受票人
P#} vi$dZ acceptor for honour 参加承兑人
Sx1|Oq] accident insurance 意外保险
<cxe Accident Insurance Association of Hong Kong 香港意外保险公会
?R_fg accident insurance scheme 意外保险计划
3WM*4
accident year basis 意外年度基准
kN6 jX accommodation 通融；贷款
r>g f&/Pl accommodation bill 通融票据；空头票据
@hwNM#>` accommodation party 汇票代发人
@1D3E = account balance 帐户余额；帐户结余
' e %>Ip account book 帐簿
mkq246<D~ account collected in advance 预收款项
Bus]OF>hu account current book 往来帐簿
"wCx]{Di account of after-acquired property 事后取得的财产报告
EQQ@nW{; account of defaulter 拖欠帐目
86> @.:d account payable 应付帐款
qHvU4v account payee only [A/C payee only] 只可转帐；存入收款人帐户
qc C(#0A> account receivable 应收帐款
B4* uS ( account receivable report 应收帐款报表
$y{.fj y3 account statement 结单；帐单；会计财务报表
NLu[<u U* account title 帐户名称；会计科目
luW" | accountant's report 会计师报告
8n["/5, Accountant's Report Rules 会计师报告规则
K'B*D*w accounting and auditing procedure 会计与审计程序；会计与核数程序
ui-]%~ Accounting Arrangements 《会计安排》
{pdPp|YDZ- accounting basis 会计基础
{-Gh 62hDg accounting by Official Receiver 破产管理署署长呈交的帐目
d|8-# .gV Accounting Circular 《会计通告》
rGrR; accounting class 会计类别
V5p^]To! accounting date 记帐日期；会计结算日期
i'.D=o accounting for money 款项核算
_.E{>IFw Accounting Officer 会计主任
\4>w17qng accounting period 会计报告期；会计期
&3J^z7kU accounting policy 会计政策；会计方针
t/_\w" accounting practice 会计惯例
x$t2Y<_ accounting principle 会计准则
EdTL]Xk accounting record 会计记录
7w]3D accounting report 会计报告
{{B' 65Wu Accounting Services Branch [Treasury] 会计事务部〔库务署〕
T]/5aA4 Accounting Society of China 中国会计学会
dkY JO! accounting statement 会计报表
)a5ON8? accounting system 会计制度；会计系统
\ Rt FF accounting transaction 会计事项；帐务交易
n 83Dt*O accounting treatment 会计处理
+XSe;xk;rD accounting year 会计年度
+SE \c accretion 增值；添加
U#bmM H accrual 应计项目；应累算数目
` %^w-' accrual basis 应计制；权责发生制
& [ 'L7 accrual basis accounting 应计制会计；权责发生制会计
O jNOvh&N accrue 应累算；应计
]*g f$D accrued benefit 应累算利益
NpCQ4 K accrued charges 应计费用
hS*&p0YV~M accrued cumulative preference share dividend 应累算的累积优先股股息
R*D5n>~ accrued expenses 应累算费用
cK2;)&U7 accrued interest payable 应付利息；应计未付利息
Jw #7b[a accrued interest receivable 应收利息；应计未收利息
4q:8<*W= accrued right 累算权益
u c}tT mB| accruing profit 应累算的利润
@t@B(1T accumulated fiscal reserve 累积财政储备
M,X)rM}Q accumulated profit 累积利润；滚存溢利
Kv9FqrDj accumulated reserve 累积储备
]N ;n q accumulation of surplus income 累积收益盈余
=HJ7tele acquired assets 既得资产
.t8hTlV?<B acquisition 收购；购置；取得
edCVIY'1 acquisition cost 购置成本
/Oi(5?Jn acquisition expenses 购置费用
iq?T&44& acquisition of 100% interest 收购全部股权
cui%r!D acquisition of control 取得控制权
-T i<H9OV acquisition of fixed assets 购置固定资产
P-$ , acquisition of shell “买壳”
sa _ J6 ~ acquisition price 收购价
J] w3iYK act of God 天灾
YJ-<t6 acting partner 执事合伙人
-ah)/5j active market 买卖活跃的市场；交投畅旺的市场；旺市
r[T(R9k active partner 积极参与的合伙人
2 VU N active trading 交投活跃
V~
MsGj actual circulation 实际流通
u 8<[Q]5 actual cost 实际成本
2{Dnfl'k actual expenditure 实际开支；实际支出
mPqK k actual income 实际入息；实际收入；实际收益
r}sO},i actual market 现货市场
H=*0KX{ actual price 现货价；实际价格
6J#R1.h actual profit 实际利润
dtTfV.y4w actual quotation 实盘；实际价位；实际报价
\x: U`T actual year basis 按实际年度计算
Wd+G)Mu_= actuals 实货
+5I'? _{V actuarial investigation 精算调查
\ykA7Y% actuarial principle 精算原则
LR!% iP actuarial report 精算师报告
%Tu(>vnuj Actuarial Society of Hong Kong 香港精算学会
PFx.uqp actuarial valuation 精算师估值
.Ln98#ZR actuary 精算师
+- SO}P ad referendum agreement 暂定协议；有待覆核的协定
^c/3 !"wK
ad valorem duty 从价税；按值征税
Gd`7Tf)' ad valorem duty system 从价税制
/ueOc<[8" ad valorem fee 从价费
o0F ,!} ad valorem tariff 从价关税
V2 AsZc0U( additional allowance 额外免税额
1zG 6^U additional amount for unexpired risk 未过期风险的额外款额
ZZwIB3sNhf additional assessable profit 补加应评税利润
N !ay#V additional assessment 补加评税
^!i4d)) additional commitment 额外承担
a IQC[ry additional commitment vote 额外承担拨款
S!x;w 7j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g:xg ~H2 additional dependent parent allowance 供养父母额外免税额
KF@%tR}V{ additional provision 额外拨款
7fzH(H additional stamp duty 附加印花税
4+nZ4a>LH? additional tax 补加税罚款；补加税款
( xzruI5P Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]N0B.e~D adjudged bankrupt 被裁定破产
C+ Y; D: adjudicated bankrupt 裁定破产人
jk_yrbLc adjudication fee 裁定费；评定印花税额手续费；评估契据费
d8R|0 R Z adjudication of bankruptcy 裁定破产；宣告破产
d(d3@b4Ta adjudication of insolvency 裁定无力偿还债务
} _];yw adjusted actual 经调整的实数；调整后的实数
p\#;(pf}s adjusted current assets 经调整的流动资产；调整后的流动资产
8tf>G( I{ adjusted figure 经调整的数字；调整后的数额
{iq^CHAVK adjusted liabilities 经调整的负债；调整后的负债
s?; V!t adjusted loss 经调整的亏损；调整后的亏损
#lSGH 5Fp? 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
2XV| ( adjusted profit 经调整的利润；调整后的利润
B-L@ 0gH adjusted surplus 经调整的盈余额；调整后的盈余额
X t:j~cVA adjusted value 经调整的价值；调整后的价值
d!Ws-kzE adjustment 调整；修订；理算〔保险〕
'Z,7{U1 P adjustment centre 调剂中心
w 8cnSO adjustment lag 调整过程的时间差距；调整时差
,1! Y!,xy adjustment mechanism 调整机制
F.(e}EMyNh adjustment of loss 亏损调整
e.(d?/!F_ adjustment process 调整过程；调整程序
Dp#2 7Yzc adjustment range 调整幅度
Uvi@HB HJ administered exchange rate 受管制汇率
&gC)%*I 4 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
?}W#j administration expenses 行政费用
N!v>2"x8q administration fee 手续费；行政费
MIZ!+[At administration in bankruptcy 破产管理
qX6zk0I a administration order 遗产管理令
L8zMzm= - administrator 管理人；遗产管理人
I{H!K rM! administrator of the estate 遗产管理人
j\Fbi3H admission of debt 债项承认书
j E5=e</ admission of proof 接纳债权证明
A] o3 MoSt advance 放贷款项；垫付款项；预支款项；预付款项
}0 95U(@ advance account 暂支帐目；预付款帐户
|\"%Dy[m advance compensation 预付补偿金
(tzAUrC advance from shareholder 股东垫款
/z)8k4 advance pending reimbursement 预支以待日后付还
j
*N^.2 advanced economy 先进经济体系
m{lS-DlRg advancement 预付；预付财产
h4ghMBo% advances warrant 垫款令
TC:t!: advancing 贷出
rXe+#`m2 adverse balance 逆差
Bv%dy[I adverse exchange 逆汇
G "vEtNoV advertisement addressed to shareholders 在报章刊登的致股东通告
z!~{3M advice for collection 托收通知书
RzLeR%O advice of drawing 提款通知书；汇票通知书
V|nJ%G\ advice of payment 付款通知
[E}pU8.t 6 Advisory Committee [Securities and Futures Commission]
I;P! 谘询委员会〔证券及期货事务监察委员会〕
vDc&m Advisory Committee on Diversification 经济多元化谘询委员会
dGR #l) affidavit 誓章；遗产申报誓章
A j> affidavit of no receipt 述明无收款的誓章
@Hp=xC9V affiliate 联号；联营公司；附属公司
Y e >+ affiliated company 附属公司；联号；联营公司
>Y:veEa6v6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
gvP.\,U affordability 负担能力
8{CBWXo$) African Development Bank [AfDB] 非洲开发银行
' 1 \UFz after-acquired property 事后取得的财产
h#|A c>fz after-hours dealing 市后交易
Az(J @ after-tax profit 税后盈利；税后利润；税后溢利
xT+@0?| F agency agreement 代理协议
y# lg)nB agency expenses 代理机构的开支
<<1_rRL] agency fee 代理费
&=.7-iC|W Agency Law 《代理法》
(*! 4O>] agent 代理人；承销人
%Vsg4DRy agent of company 公司代理人
`
B+Pl6l)F agent's fee 代理人费；经纪费
l-[5Zl;" aggregate 总计；总数；总体数字
r9^~I aggregate amount 总款额；总额
FWyfFCK aggregate assets and liabilities 总体资产与负债
N bhQ- aggregate at constant price 按固定价格计算的总体数字
'[[*(4 a3 aggregate demand 总需求
.OF2O} aggregate gross position 总持仓量
X,+N/ nku aggregate limit 总限额
3:!5 ] aggregate of salaries tax 合计薪俸税
V"sm+0J aggregate performance 总体表现；总体业绩
4({Wipd aggregate supply 总体供应
9
J~KM=p aggregate surplus 总盈余
B+=Xb;p8 aggregate total 整体总额
,#80`&\% aggregate value 总值；合计价值
D4QL lP aggregated basis 合计基准
3#c0p790 aggregated net chargeable income 合计应课税入息实额
= xHzhh aggregation 合并计算；合计；总和
Jb` yK@x aggregation of incomes of husband and wife 夫妇入息合并计算
0kld77tn
2 aggregation of property 财产的总和
Ns `:= agio 差价；贴水
0]t7(P"F6 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》
1`EkN0iZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!X/O1PM| 《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》
?rububDT{ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
je~gk6}Y 《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》
17;qJ_T) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(W $> !1~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
iJ ~e8l0CA agreement for a settlement 授产协议
AU
H_~SY agreement for assignment 转让协议
w,zgYX& agreement for sale 售卖协议；买卖协议
]A dL agreement for sale and purchase 买卖协议
9TOq A4 agreement for the payment of interest 支付利息协议
tp=/f
!bv agreement for the repayment of money 还款协议
eop7=!`-~~ agreement of reinsurance 再保险协议
wg 6 Agricultural Bank of China 中国农业银行
/7XVr"R air passenger departure tax 飞机乘客离境税
r#' E;Yx Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)u(Dq u\t airport tax 机场税
1
gx(L*y, alcohol duty 酒精税
? $rH yI alienation 让与；让渡；转让
B"fKv0 alimony 生活费；赡养费
Cr$8\{2OA7 All Ordinaries Index [AOI] 所有普通股指数
g|V0[Hnq6 all risks 全险；综合险
8qQrJFm|3* All Sales Record for Stock Market 《股票市场成交报告》
`?xE-S
;Pn Allied Capital Resources Limited 新联财务有限公司
]u@`XVEJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
cvl1 X" allocation letter 拨款信件
9q
f= P3 allocation of fund 分配款项；预留款项
*%`jcF allocation of profit 利润分配；溢利分配
l>:\%
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Y]Y ]"y$1 allotment 分配；配股
R?GF,s <j allotment notice 股份配售通知；配股通知
Pi:=0,"XOp allotment of shares 股份分配
t+Rt*yj O allowable 可获宽免；免税的
?e+$?8l[3 allowable business loss 可扣除的营业亏损
0] $5jW6] allowable expenses 可扣税的支出
# ^oF^! allowance 免税额；津贴；备抵；准备金
u9R:2ah&K allowance for debts 债项的免税额
h9L/.>CX allowance for depreciation by wear and tear 耗损折旧免税额
T hLR<\ allowance for funeral expenses 殡殓费的免税额
-$m?ShDd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
A i lfeHG allowance for repairs and outgoings 修葺及支出方面的免税额
O:3DIT1# > allowance to debtor 给债务人的津贴
oc3}L^aD alteration of capital 资本更改
-6u#:pVpU alternate trustee 候补受托人
N`%f+eT( amalgamation 合并
<E.$4/T ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D&r2k
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M,b^W:('4 amended valuation 经修订的估值
<< [ hZ$. American Commodities Exchange 美国商品交易所
\9t6 #8 American Express Bank Limited 美国运通银行
HfgK0wIi American Stock Exchange 美国证券交易所
Z w&_ Wt amortization 摊销
vAMr&[ amount due from banks 存放银行同业的款项
v
lsS amount due from banks abroad 存放海外银行同业的款项
ep3iI77/ amount due from holding companies 控股公司欠款
b_JW3l amount due from local banks 存放本港银行同业的款项
.wfN.Z amount due to banks 银行同业的存款
I^z$0 amount due to banks abroad 海外银行同业的存款
N JglONO amount due to holding companies 控股公司存款
1"82JN|! amount due to local banks 本港银行同业的存款
axW4 cS ? amount due to outport banks 外埠银行同业的存款
?w[M{ amount for note issue 发行纸币的款额
MYb^ILz H3 amount of bond 担保契据的款额
KVrK:W--p amount of consideration 代价款额
_~ipO 1* amount of contribution 供款数额
{PCf' n amount of indebtedness 负债款额
!F|iL amount of principal of the loan 贷款本金额
!cWnQRIt_F amount of rates chargeable 应征差饷数额
\#A=twp amount of share capital 股本额
rGe^$!QB amount of sums assured 承保款额
=!`\ =!y amount of variation 变动幅度
CXs i amount of vote 拨款数额
RO"*&o'K' amount payable 应付款额
9$xEktfV amount receivable 应收款额
0+\~^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{:3XP<hqN analysis 分析
PUN.nt ancillary risk 附属风险
\JLiA>@@ annual account 周年帐目；周年帐目报表；年度决算；年结
):_x annual accounting date 年结日期
!\NKu1ta annual allowance 每年免税额；年积金；年度津贴；年津
ib OXh U annual balance 年度余额
"F+Wo& annual disposable income 每年可动用收入
B9_0 Yq annual estimates 周年预算
h ,@x5q>g annual fee 年费
Kup-O
u, annual general meeting 周年大会
vR?L/G^. annual growth rate 年增率；每年增长率
6wWA(![w" annual long-term supplement 长期个案每年补助金
hfvs' . annual pensionable emolument 可供计算退休金的年薪
Hc@ Z7eQ3^ annual report 年报
uREc9z `Q' Annual Report on the Consumer Price Index 《消费物价指数年报》
S)"5X)mq annual return 周年报表；周年申报表；每年报税表格
n#N<zC/ Annual Return Rules 《周年报表规则》
``kKi3TWJ annual review of consumer prices 每年消费物价回顾
tE{7S/?h annual roll-forward basis 逐年延展方式
s 8``U~D annual salary 年薪
Y5 4*mn annual statement 年度报表；年度决算表
{kJ[) 7 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
,>(M5\Z/c annuitant 年金受益人
lb1(1 |# annuity 年金
@D"1}CW annuity contract 年金合约
q9Y0 Lk annuity on human life 人寿年金
zck)D^, aO antecedent debt 先前的债项
O)5-6lm ante-dated cheque 倒填日期支票
4PUM.% anticipated expenditure 预期开支
Pr<?E [ anticipated net profit 预期纯利
gr=ke #
anticipated revenue 预期收入
/KKX;L[D( anti-inflation measure 反通货膨胀措施
I{cn ,,8 anti-inflationary stance 反通货膨胀立场
]-.Q9cjc$q apparent deficit 表面赤字
5<w0*~Z d~ apparent financial solvency 表面偿债能力
'd?8OV apparent partner 表面合伙人
+N4h
Q" application for personal assessment 个人入息课税申请书
{/7'uD\
H application of fund 资金应用
6}ax~wYct application to release as liquidator and to destruct the books of accounts and documents
wU#Q>ut'% 申请免除清盘人职务及毁灭帐簿与文件
NHc+QMbou( appointed actuary 委任精算师
!#iP)"O appointed auditor 委任核数师；委任审计师
Vxgc|E^J appointed trustee 委任的受托人
1 <R
\V appointer 委任人
q>omCk%h apportioned pro rata 按比例分摊
nMc-kyl{ apportionment 分配；分摊
0\Oeo8<7)~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
OC\C^ Yh*U apportionment formula 分摊方程式
Nq~bO_-I apportionment of estate duty 遗产税的分摊
'ZDa *9nkF appraisal 估价；评估
BLJ-' 8G appreciable growth 可观增长
+vbNZqwz appreciable impact 显着影响
-=qmYf appreciable increase 可观增长
!E7/:t4 appreciation 增值；升值
(~#PzE : appreciation against other currencies 相对其他货币升值
.HtDcGp appreciation of the exchange value of Hong Kong dollar 港元汇值上升
/r?X33D! appreciation tax 增值税
etDB|(,z appropriation 拨款；拨用；拨付
oL6_Ya appropriation account 拨款帐目
uC;@Yi8 Appropriation Bill 拨款法案
Lq&xlW
j appropriation-in-aid system 补助拨款办法
} M ~AkJL approved assets 核准资产
]JM9 ^F approved basket stock 认可一篮子证券
D>1Dao approved budget 核准预算
@LmUCP~ approved charitable donation 认可慈善捐款
9%dNktt approved charitable institution 认可慈善机构
FQ 4rA 4 approved currency 核准货币；认可货币
}g n0bCJy approved estimates 核准预算
0!z WXKX approved estimates of expenditure 核准开支预算
HU'E}8%t6 approved overseas insurer 核准海外保险人
CRf^6k _;( approved overseas trust company 核准海外信托公司
;}PL/L$L6; approved pooled investment fund 核准汇集投资基金
m 8f_w approved provident fund scheme 认可公积金计划
lk'RWy"pw approved provision 核准拨款
f Gfv{4R approved redeemable share 核准可赎回股份
1GNA x\( approved regional stock 认可地区性证券
l;C_A;y\ approved retirement scheme 认可退休金计划
_8`|KY approved subordinated loan 核准附属贷款
u/zfx ;K arbitrage 套戥；套汇；套利
>9klh-f arbitrageur 套戥者；套汇者
HvngjP{> arbitrary amount 临时款项
Tld {b arrangement 措施；安排；协定
93rE5eGs arrears 欠款
$pKS['J0 arrears of pay 欠付薪酬
npF[J x[ arrears of revenue 逾期未收税款；逾期未收的帐项
B ?4\IXek articles of association 组织章程；组织细则；组织章程细则
O//e0?]W Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Psv!` K ascertainment of profit 确定利润
_Dv^~e1c "Asia Clear" “亚洲结算系统”
yqU++;6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
(/M c$V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B+<k,ad Asian Development Fund [ADF] 亚洲发展基金
4>W`XH Asian dollar bond 亚洲美元债券
4j*}|@x Asian dollar market 亚洲美元市场
7Mf T~v Asian dollar rate 亚洲美元利率
: ?V; Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
s6$3[9Vh&9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j0 GI[# asked price 沽盘；喊价；索价；卖方报价
7~16letQ assessable income 应评税入息
(X 9V-4 assessable loss 应评税亏损
w 9FI*30 assessable profit 应评税利润
MXy{]o_H~ assessable value 应评税值
LWI~m2 assessed profit 估定利润
q2Kn3{ assessed value 经评估价值
*t_&im%E assessment 评税；评定；估价；评税单
S|[UEU3FpB assessment number 评税编号；估价编号
>W;i2%T assessment of additional tax 补加税评税
)~ /U+,
assessment of performance 业绩评估；实绩评价
9ZBF1sMg Assessor 评税主任
cC4T3]4l' asset price bubbles 资产价格泡沫
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Af| asset-backed securities 具资产保证的证券
-db+Y: xUZ assets accretion 资产增值
BUb(BzC assets and liabilities 资产与负债
zC Hr assets betterment statement 资产递增表；资产改进表
a3;.{6el)H assets lending 实物放款；有抵押贷款
T?Y\~.+99 assets of the company passing on the death 死者去世时转移的公司资产
ng*%1;P assets pledged as security for liabilities 用作负债抵押的资产
K288&D|1WU assets portfolio 资产投资组合
.6K>" assets price 资产价格
Ro<kp8 assets quality 资产质素
L?0l1P assets realization 资产变现
+HX'A C assets refinancing arrangement 资产再集资安排
qx)k1 QY assets securitization 资产证券化
X2cR+Ha0 assets situated outside Hong Kong 在香港以外地方的资产
O[ !o1. assets stripping 削减资产；拆卖资产
#E9['Jn Z assets value 资产值
%'e(3;YI assignee 承让人
+&OqJAu assignment 转让；转让书；转让契
spJ(1F{|V assignment of interest 权益转让
c* dww assignment of letters patent and trade mark 专利证书及商标转让
9$&e~^&B assignment of property 物业转让；物业转让书
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:"[? assignment right 转让权
>A&@W p1 assignor 转让人
pr txE&- associate 有联系的人；有关连人士；相联者；合伙人；联系人
|xVCl<{F% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
l,.?-|Poa associate member 附属会员
3 Mx@ associated body corporate 相联法人团体
m]\zt associated company 相联公司；联属公司
\w^QHX 1+ associated corporation 相联法团
{ yR)} r Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(:QQ7xc{} 公认会计师公会〔英国〕
<im<(=m9 Association of Futures Exchange Brokers 香港期货经纪协会
wkD:i 2E7 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
G%!\ p:w association of underwriters 承保人组织
b`W*vduf assumption of control 接管
IY6_JGe_w assurance 担保；保险；转易；转易书
N?;o_^C assurance of interest 权益的转易
V:BX"$ J1 at 19XX price 按一九ＸＸ年价格计算
SDHc[66' at a discount 按赔价计算；按贴水价格计算；打折扣
Rt^<xXX$ at a premium 按溢价计算；按升水价格计算
_}OJPahw at call 通知付款；按通知
6 1W/BU7O at constant market price 按固定市价计算
V<4+g/ at constant price 按固定价格计算
y?n 2`l7f at cost 按成本计算
EWIc|b: at current market price 按当时市价计算；按现时市价计算
=nx:GT3&[ at current price 按当时价格计算；按现时价格计算
bz0 P49% at factor cost 按要素成本计算；按生产要素成本计算
=5~F6 t o at money-of-the-day price 按付款当日价格计算
9 xn23*Fo at or better 按指定或较佳价位〔买卖指令〕
1/ pA/UVO at par 按面值计算；平价
pXh~#o6 V at sight 见票即付
9 9 "[b at the close 按收市盘
;{f?? G at the opening 按开市盘
e j%;%`C- attestation 见证；见证条款
!?o$-+a| at-the-money option 平价期权
'd #\7J>d attorney 受权人；受托代表人
nca ttp attornment 新拥有人承认书
Y^2Qxo3"3 attributable profit 可归属利润
030U7 VT1 attributable share value 可归属股份价值
rS )b1nPA Auckland Stock Exchange 奥克兰证券交易所
5 n+ e auction 拍卖
,.jHV auctioneer 拍卖商
4r[pMJi q audit 审计；核数
$54=gRo^ Audit Commission 审计署
oU0
h3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
dHG Io 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
.L7Yf+yFg audit review 帐目审查
l>D-Aan Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;wXY3|@ audited account 审计帐目；经审计的帐目
(+ UmUx= audited annual account 经审计的周年帐目
oWDSK^ audited balance sheet 经审计的资产负债表
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pXgyD auditor 核数师；核数主任；审计师
#_?TIY:h auditor's certificate 核数师证明书；审计师证明书
jefNiEE[ auditor's report 核数师报告；审计师报告
qsihQ d Aussie bond 澳元债券
G7Z vfLR{: austerity budget 紧缩预算
_7lt(f[S Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M_h8#7 {G Australia All Ordinaries Index 澳洲所有普通股票指数
@1v 3-n= Australian Dollar [AUD] 澳元
-4e) N*VVu Australian Options Market 澳大利亚期权市场
> X[|c"l. Australian Securities Commission 澳洲证券事务监察委员会
RQ^m6)BTo Australian Society of Certified Practising Accountants 澳洲执业会计师公会
goDV2 alC^ Australian Stock Exchange 澳大利亚证券交易所
"[*S?QO(L Austrian Schilling [ATS] 奥地利先令
mA(nyF authentication 认证；鉴证
QSHJmk 6L authority to purchase 委托购买证；委购书
&_9YLXtMi; authorization 认可；核准；授权；授权书
7deAr$?Wx authorization by direction 指示授权
n .f4z< authorization by instruction 指令授权
eC6>yD6D authorization by warrant 令状授权
;Y'8:ncDn authorization of unit trust 单位信托的认可
x0\ e<x9s authorized agent 指定代理人
P>*Fj4 Z~ authorized capital 法定资本
)o#6-K+b authorized clerk 出市员
nW|'l^& authorized dealer 认可交易商
5/B#) gm authorized financial institution 认可财务机构
{ExII<=6 authorized fund 认可基金
@[MO,J&h authorized fund house 获授权的基金公司；认可基金公司
n1QEu"~Zj authorized institution 认可机构
5vD3K! \u authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#V. ZdLo( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
h6u2j p(+ authorized insurer 获授权保险人；获认可承保人
(M ]XN n authorized investment 特准投资项目
z,pNb%*O authorized person 获授权人
H L jvKE=W authorized representative 获授权代表
2E^"r jLm authorized share capital 法定股本
TC qkm^xv automated quotation system 自动报价系统
1ZT^)/ G Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pw@`}cM= 自动交易系统〔香港期货交易所有限公司〕
8r, 9OM automatic adjustment mechanism 自动调整机制
8
AFMn[{ automatic adjustment system 自动调整系统
>n]oB~P% Automatic Clearing House 自动票据交换所
JX H",""bq automatic exchange rates accumulation system 自动化汇率累集系统
A9
U5,mOz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
N99[.mErU automatic teller machine [ATM] 自动柜员机
gs?8Wzh90* autopay 自动转帐
5XDgs|8 available assets 可用资产
^^%JoQ. available fiscal reserve 现存财政储备
WFouoXlG0 available profit 可用利润
6N"m?g*Z
d Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
14mf}"z\ average 平均；平均数；海损
d$w(-tV42 average basic salary 平均基本薪金
`M&P[ .9Pz average consumer expenditure 平均消费开支；一般消费开支
Cl,9yU)1n average cost 平均成本
KyT uF average cost of land production 增辟土地平均成本
Q| ?'(J+ average daily turnover 平均每日成交额
sa*g average daily wage rate 平均每日工资率
z<!O!wX_aI average expenditure pattern 平均开支模式
Tr~sieL average growth rate 平均增长率
tZbFvk2 average net fixed assets 固定资产平均净值
6
Ew@L<v average of relatives 相对价格平均数
0Z"s_r }h average price 平均价格
.46#`4 av average propensity to consume 平均消费倾向；一般消费倾向
H<g 1m average propensity to save 平均储蓄倾向；一般储蓄倾向
Xx_tpC? average rate 平均率
n +2%tW average revenue 平均收入；平均收益
'r\ 4}Ik average stock 平均库存；平均存货
,]ga[ average yearly rent 平均年租
vB.l0!c\e_ avoidance of double taxation 避免双重课税
oe9lF*$/ avoidance of tax 避税
