A:
-PGxG 8S A share Ａ股；甲类股份
&z:bZH]DH abatement of tax 减税；减扣免税额
?eX/vqk ABN AMRO Bank N.V. 荷兰银行
yt="k Z above-the-line expenditure 线上项目支出；经常预算支出
W}
H~ ka above-the-line receipt 线上项目收入；经常预算收入
=BE ! ABSA Asia Limited 南非联合亚洲有限公司
fDfph7[) absolute change 绝对数值变更
W|2| v?v absolute expenditure 实际开支
j|K;Yi absolute guideline figure 绝对准则数字
ha=2isq absolute interest 绝对权益
j 4=iHnE; absolute order of discharge 绝对破产解除令
1Q? RD%lkf absolute profit margin 绝对利润幅度
PsXCpyY!s absolute value 实值；绝对值
0'$67pY absolutely vested interest 绝对既得权益
Tq? Ai_
absorbed cost 已吸收成本；已分摊成本
;DYS1vG o absorption 吸收；分摊；合并
N Fx%e absorption rate 吸收率；摊配率；分摊率
<f8j^ ACB Finance Limited 亚洲商业财务有限公司
Hv^Bw{"/R acceptable form of reciprocity 合理的互惠条件
LPu *Lkx acceptable rate 适当利率；适当汇率
;R#R dUFH acceptance agreement 承兑协议
U0:*?uA. acceptance for honour 参加承兑
B>!mD{N acceptor 承兑人；接受人；受票人
JW^ ${4 acceptor for honour 参加承兑人
7 g+T accident insurance 意外保险
oe
6-F)+ Accident Insurance Association of Hong Kong 香港意外保险公会
QkD
~ accident insurance scheme 意外保险计划
0!0e$!8l accident year basis 意外年度基准
7kE+9HmfMk accommodation 通融；贷款
S\A0gOL^ accommodation bill 通融票据；空头票据
xRXvTNEg accommodation party 汇票代发人
un-%p# account balance 帐户余额；帐户结余
H{=G\N{ account book 帐簿
EC[]L'IL account collected in advance 预收款项
:adz~L$ account current book 往来帐簿
2z;3NUL$n account of after-acquired property 事后取得的财产报告
WlvT&W account of defaulter 拖欠帐目
Q8m%mJz~] account payable 应付帐款
j8[U}~*^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
2-8Dc4H]r account receivable 应收帐款
qAH^BrJ account receivable report 应收帐款报表
$6wSqH?q account statement 结单；帐单；会计财务报表
,pGA|ob account title 帐户名称；会计科目
4}/gV) accountant's report 会计师报告
!o_eK \p Accountant's Report Rules 会计师报告规则
vn$=be8l4 accounting and auditing procedure 会计与审计程序；会计与核数程序
W$NFk( Accounting Arrangements 《会计安排》
:dULsl$Nz accounting basis 会计基础
6?<lS.s accounting by Official Receiver 破产管理署署长呈交的帐目
Y!_c/ !Tx Accounting Circular 《会计通告》
$9Bzq_! accounting class 会计类别
i({ \fb|0 accounting date 记帐日期；会计结算日期
ny1O- `!1 accounting for money 款项核算
md'wre3 Accounting Officer 会计主任
0{bl^#$f accounting period 会计报告期；会计期
Er~KX3vF accounting policy 会计政策；会计方针
W7
Iy _> accounting practice 会计惯例
wyB]!4yy, accounting principle 会计准则
eQ#i.% accounting record 会计记录
%~Rg `+ accounting report 会计报告
FP=-
jf/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,;w ~ VZ4 Accounting Society of China 中国会计学会
Y]0c%Fd accounting statement 会计报表
sV{\IgH/x accounting system 会计制度；会计系统
"D_:`@V( accounting transaction 会计事项；帐务交易
&Y=~j?~Xm accounting treatment 会计处理
^$l Z accounting year 会计年度
a4 ~B accretion 增值；添加
1Xm>nF~ accrual 应计项目；应累算数目
K)J_q3qo accrual basis 应计制；权责发生制
( s4W& accrual basis accounting 应计制会计；权责发生制会计
(E00T`@t0i accrue 应累算；应计
+z?gf*G_W' accrued benefit 应累算利益
/Z^a, %1 accrued charges 应计费用
@XzfuuE] accrued cumulative preference share dividend 应累算的累积优先股股息
k@|px#kq accrued expenses 应累算费用
SQ[D2v accrued interest payable 应付利息；应计未付利息
mKO~`Wq%@ accrued interest receivable 应收利息；应计未收利息
[5p9p1@u{C accrued right 累算权益
]3I a>i accruing profit 应累算的利润
! Ea! "} accumulated fiscal reserve 累积财政储备
Q`AlK"G, accumulated profit 累积利润；滚存溢利
1#_ pj
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FauASu,A accumulation of surplus income 累积收益盈余
s a o & acquired assets 既得资产
zM&ro,W acquisition 收购；购置；取得
zqNzWX acquisition cost 购置成本
rY^uOrR>j* acquisition expenses 购置费用
^t
gjs$M| acquisition of 100% interest 收购全部股权
-`\rDPGf acquisition of control 取得控制权
E#r QJ acquisition of fixed assets 购置固定资产
O H2IO acquisition of shell “买壳”
]9w) 0iH acquisition price 收购价
1%B9xLq act of God 天灾
N}B&(dJ acting partner 执事合伙人
I P# vfM active market 买卖活跃的市场；交投畅旺的市场；旺市
TA*}p=?6?! active partner 积极参与的合伙人
:+jg311} active trading 交投活跃
`&q+ f+z actual circulation 实际流通
{u1|`=; actual cost 实际成本
> VIFQ\ actual expenditure 实际开支；实际支出
2ak]&ll+h actual income 实际入息；实际收入；实际收益
zu
@|"f^` actual market 现货市场
95@u| #n actual price 现货价；实际价格
W1"NKg~4 actual profit 实际利润
ff.k1%wr^ actual quotation 实盘；实际价位；实际报价
CS~onf<xz actual year basis 按实际年度计算
=Vs?=|r actuals 实货
PA,aYg0f actuarial investigation 精算调查
xk>cdgt actuarial principle 精算原则
\^dse actuarial report 精算师报告
T]&?^QGAZ Actuarial Society of Hong Kong 香港精算学会
eUN aq&M actuarial valuation 精算师估值
E<3xv;v8r actuary 精算师
`0]N#G
T ad referendum agreement 暂定协议；有待覆核的协定
xtv%C ad valorem duty 从价税；按值征税
' abEY ad valorem duty system 从价税制
}?mSMqnB ad valorem fee 从价费
.cs x"JC ad valorem tariff 从价关税
@ PNgqjd additional allowance 额外免税额
4_QfM}Fyp additional amount for unexpired risk 未过期风险的额外款额
t.;._' additional assessable profit 补加应评税利润
#bt f|\D additional assessment 补加评税
9;7"S.7AV additional commitment 额外承担
@B >D>B additional commitment vote 额外承担拨款
^ ei[1 # additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
S5>ztK.e additional dependent parent allowance 供养父母额外免税额
BE@(| U additional provision 额外拨款
{z
5YJ*C additional stamp duty 附加印花税
kK 4 a;j.# additional tax 补加税罚款；补加税款
>Df; 1:U Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]m 3c m adjudged bankrupt 被裁定破产
hIqU idJod adjudicated bankrupt 裁定破产人
18F}3t?? adjudication fee 裁定费；评定印花税额手续费；评估契据费
q9 ra adjudication of bankruptcy 裁定破产；宣告破产
;AOLbmb)H4 adjudication of insolvency 裁定无力偿还债务
=bD .5 ,F) adjusted actual 经调整的实数；调整后的实数
uNuFD|aQ. adjusted current assets 经调整的流动资产；调整后的流动资产
KM[0aXOtv adjusted figure 经调整的数字；调整后的数额
M}11 tUl adjusted liabilities 经调整的负债；调整后的负债
|A*4Fuc& adjusted loss 经调整的亏损；调整后的亏损
Fw-Rv'\ 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
w" [T adjusted profit 经调整的利润；调整后的利润
A r >JQ@0 adjusted surplus 经调整的盈余额；调整后的盈余额
%zGv +H? adjusted value 经调整的价值；调整后的价值
~Oq
_lM adjustment 调整；修订；理算〔保险〕
7M~ /
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?C fQwY#N adjustment lag 调整过程的时间差距；调整时差
AeEdqX) adjustment mechanism 调整机制
71[?AmxV adjustment of loss 亏损调整
$@{ d\@U adjustment process 调整过程；调整程序
B[w. 8e5 adjustment range 调整幅度
h
}&d vd administered exchange rate 受管制汇率
WQw11uMt@q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
r#ADxqkaV administration expenses 行政费用
qS}{O0 administration fee 手续费；行政费
1$ }Tn administration in bankruptcy 破产管理
]x& R=)P administration order 遗产管理令
I`@>v%0 administrator 管理人；遗产管理人
H_Hr=_8}- administrator of the estate 遗产管理人
}|=Fnyj admission of debt 债项承认书
{Ho _U&< admission of proof 接纳债权证明
x` wUi*G advance 放贷款项；垫付款项；预支款项；预付款项
7PfNPz<4+ advance account 暂支帐目；预付款帐户
a&mL Dh/ advance compensation 预付补偿金
buKkm$@w advance from shareholder 股东垫款
A;/,</ advance pending reimbursement 预支以待日后付还
H,/ =<Th;i advanced economy 先进经济体系
rWM5& M advancement 预付；预付财产
*6_>/!ywI advances warrant 垫款令
%ID48_>* advancing 贷出
rf^IJY[ adverse balance 逆差
's"aPqF? adverse exchange 逆汇
#cD$
DA advertisement addressed to shareholders 在报章刊登的致股东通告
) cOBP}j+ advice for collection 托收通知书
]U4C2}u advice of drawing 提款通知书；汇票通知书
Ttb ?x<)+8 advice of payment 付款通知
@1k-h;`, Advisory Committee [Securities and Futures Commission]
tnb'\}V n 谘询委员会〔证券及期货事务监察委员会〕
a(-t"OL\ Advisory Committee on Diversification 经济多元化谘询委员会
6] !Jo)BF affidavit 誓章；遗产申报誓章
:W-xsw affidavit of no receipt 述明无收款的誓章
$RRh}w\0^ affiliate 联号；联营公司；附属公司
- sq= | affiliated company 附属公司；联号；联营公司
(S=CxK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
L)H/t6}i affordability 负担能力
^' sy hI\ African Development Bank [AfDB] 非洲开发银行
{Aj=Rj@ after-acquired property 事后取得的财产
JGhK8E
after-hours dealing 市后交易
A i#~Eu* after-tax profit 税后盈利；税后利润；税后溢利
FhEfW7]0, agency agreement 代理协议
(LVzE_` agency expenses 代理机构的开支
,4,./wIq agency fee 代理费
33"!K>wC Agency Law 《代理法》
|F =.NY
agent 代理人；承销人
0eA |Uq~ agent of company 公司代理人
@%MGLR{pH agent's fee 代理人费；经纪费
~WmA55 aggregate 总计；总数；总体数字
@9]T jZd aggregate amount 总款额；总额
-Y"2c,~pH aggregate assets and liabilities 总体资产与负债
*L<<S=g$2 aggregate at constant price 按固定价格计算的总体数字
_>t6]?* aggregate demand 总需求
k1D|Cpnp aggregate gross position 总持仓量
6SAYe%e aggregate limit 总限额
zP!j {y4w aggregate of salaries tax 合计薪俸税
7;#o?6!7 aggregate performance 总体表现；总体业绩
PMj!T \B| aggregate supply 总体供应
c /-'^+9 aggregate surplus 总盈余
r/+~4W5
aggregate total 整体总额
(
~>-6Nb 5 aggregate value 总值；合计价值
/dR:\ffz2 aggregated basis 合计基准
tg2+Z\0)4g aggregated net chargeable income 合计应课税入息实额
-?)z@Lc aggregation 合并计算；合计；总和
ZoqE,ucH aggregation of incomes of husband and wife 夫妇入息合并计算
2tp95E`(O aggregation of property 财产的总和
*u >[ agio 差价；贴水
<{HV|B7 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》
wX@g >( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
c5eimA%` 《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》
Fe 7 8YDx? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Og2w] B[
《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》
B1U7z1< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
~MK% ^5y? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
kKVNE h Tp agreement for a settlement 授产协议
I^ ``x+a agreement for assignment 转让协议
E@@XWU21;N agreement for sale 售卖协议；买卖协议
U]E~7C agreement for sale and purchase 买卖协议
`y&2Bf agreement for the payment of interest 支付利息协议
+4]f6Zz({ agreement for the repayment of money 还款协议
ir;az{T#U agreement of reinsurance 再保险协议
@ w,O1Xwj Agricultural Bank of China 中国农业银行
&X}i%etp^2 air passenger departure tax 飞机乘客离境税
:u?L
y[x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
gF|u%_y-qt airport tax 机场税
Jj+Hj[(@ alcohol duty 酒精税
u>03l(X6f alienation 让与；让渡；转让
^K'XlM`a alimony 生活费；赡养费
#/>OW2Ny All Ordinaries Index [AOI] 所有普通股指数
)f`oCXh all risks 全险；综合险
e yByAT~W, All Sales Record for Stock Market 《股票市场成交报告》
Kl :x?"g) Allied Capital Resources Limited 新联财务有限公司
=%crSuP all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0{47 TX*YX allocation letter 拨款信件
w"h3e allocation of fund 分配款项；预留款项
KD..X~Me allocation of profit 利润分配；溢利分配
=|3*Y0 allocation warrant 拨款令
T $Rf allotment 分配；配股
c38EN f allotment notice 股份配售通知；配股通知
}}d, xI allotment of shares 股份分配
WSx0o} allowable 可获宽免；免税的
{ =IAS} allowable business loss 可扣除的营业亏损
E*UE?4FSw| allowable expenses 可扣税的支出
p}a0z ? allowance 免税额；津贴；备抵；准备金
v==/tr) allowance for debts 债项的免税额
CDG,l7 allowance for depreciation by wear and tear 耗损折旧免税额
N MH'4R allowance for funeral expenses 殡殓费的免税额
CGZ3-OW@E allowance for inflation 为通货膨胀而预留的款项；通胀准备金
U!524"@%U` allowance for repairs and outgoings 修葺及支出方面的免税额
p, S/-ph allowance to debtor 给债务人的津贴
U;Q?Rh- W alteration of capital 资本更改
Z2I2 [pA alternate trustee 候补受托人
! X<dN.. amalgamation 合并
?Lquf&`vP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`mDC X ambit of charges 征税范围；收费范围
6"U$H$i.G amended valuation 经修订的估值
`R_;n#3F0 American Commodities Exchange 美国商品交易所
2?(dS American Express Bank Limited 美国运通银行
5}'W8gV? American Stock Exchange 美国证券交易所
Nb/Z + amortization 摊销
~d=Y98'xS amount due from banks 存放银行同业的款项
a`; nB E amount due from banks abroad 存放海外银行同业的款项
^[hx`Rh`t amount due from holding companies 控股公司欠款
S, qEKWyLd amount due from local banks 存放本港银行同业的款项
jtQ} amount due to banks 银行同业的存款
_h P7hhR amount due to banks abroad 海外银行同业的存款
7^]KQ2fF
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& ]1 gx# amount due to local banks 本港银行同业的存款
2Afg.-7EP amount due to outport banks 外埠银行同业的存款
zXv2plw( amount for note issue 发行纸币的款额
)SWLX\b amount of bond 担保契据的款额
![aa@nOSa amount of consideration 代价款额
8/ PS# dM\ amount of contribution 供款数额
JR4fJG amount of indebtedness 负债款额
:z%q 09.) amount of principal of the loan 贷款本金额
%1kI aYZ amount of rates chargeable 应征差饷数额
)8JM.:, amount of share capital 股本额
78t:ge
eX amount of sums assured 承保款额
yo!Y%9 amount of variation 变动幅度
kuo!}QFL amount of vote 拨款数额
7toDk$jJRg amount payable 应付款额
*L#\#nh7 amount receivable 应收款额
m Bg$eiGTB Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yey]#M[y analysis 分析
t/(rB} ancillary risk 附属风险
R2f^d t^ annual account 周年帐目；周年帐目报表；年度决算；年结
sH+ 90|? annual accounting date 年结日期
Ws:MbZyr annual allowance 每年免税额；年积金；年度津贴；年津
EVDcj,b" ^ annual balance 年度余额
V%[3 4G annual disposable income 每年可动用收入
Q JtO~~- annual estimates 周年预算
1R7w
annual fee 年费
cP >[H:\Xc annual general meeting 周年大会
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annual growth rate 年增率；每年增长率
wF$z ?L annual long-term supplement 长期个案每年补助金
o%[swoM@ annual pensionable emolument 可供计算退休金的年薪
Zd8`95 annual report 年报
u \o~'Jz Annual Report on the Consumer Price Index 《消费物价指数年报》
{Z^q?~zC[ annual return 周年报表；周年申报表；每年报税表格
e# z#bz2< Annual Return Rules 《周年报表规则》
$'93:9tg annual review of consumer prices 每年消费物价回顾
wYN/ }>M annual roll-forward basis 逐年延展方式
3?bTs = annual salary 年薪
N<T@GQwkS annual statement 年度报表；年度决算表
`clp#l.ii Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
M. fA5rJ^ annuitant 年金受益人
" {M?,jP# annuity 年金
v] hu5t annuity contract 年金合约
hf< [$B annuity on human life 人寿年金
@5*$yi 'Cp antecedent debt 先前的债项
d c,qQM ante-dated cheque 倒填日期支票
D7v_ < anticipated expenditure 预期开支
^D A<=C-[! anticipated net profit 预期纯利
5b;~&N4~ anticipated revenue 预期收入
|a>,FZv8e anti-inflation measure 反通货膨胀措施
;]^% 6B n anti-inflationary stance 反通货膨胀立场
dnCurWjdk apparent deficit 表面赤字
-Rbv#Y apparent financial solvency 表面偿债能力
*b\&R%6dR apparent partner 表面合伙人
z2[{3Kd* application for personal assessment 个人入息课税申请书
cSYMnB application of fund 资金应用
tYMPqP,1. application to release as liquidator and to destruct the books of accounts and documents
}mOo= )C! 申请免除清盘人职务及毁灭帐簿与文件
ZMO ym= appointed actuary 委任精算师
WGHf?G/s appointed auditor 委任核数师；委任审计师
40HhMTZ0- appointed trustee 委任的受托人
#; /ob- appointer 委任人
1EA#c> I$ apportioned pro rata 按比例分摊
d VyT ` apportionment 分配；分摊
3U% kf<m= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
R 0YWe apportionment formula 分摊方程式
K#xL- apportionment of estate duty 遗产税的分摊
/-Z}= appraisal 估价；评估
e$o]f"( appreciable growth 可观增长
arN=OB appreciable impact 显着影响
zQaD&2 q appreciable increase 可观增长
- | 4 Oq appreciation 增值；升值
s%^@@Dk appreciation against other currencies 相对其他货币升值
e@ 7UL|12 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
du_~P"[ appreciation tax 增值税
'+7"dHLC; appropriation 拨款；拨用；拨付
Ih)4.lLcKn appropriation account 拨款帐目
w/ csLi.O Appropriation Bill 拨款法案
2 :wgt appropriation-in-aid system 补助拨款办法
0HN%3AG] approved assets 核准资产
% {ory5 approved basket stock 认可一篮子证券
8T88 approved budget 核准预算
-lm)x pp1 approved charitable donation 认可慈善捐款
hRZYvZ3 approved charitable institution 认可慈善机构
d:=Z<Y?d/ approved currency 核准货币；认可货币
1H \ approved estimates 核准预算
Tb\<e3Te_ approved estimates of expenditure 核准开支预算
C!)ZRuRv approved overseas insurer 核准海外保险人
YFP< ^y= approved overseas trust company 核准海外信托公司
a]
7nK+N approved pooled investment fund 核准汇集投资基金
<."KejXg- approved provident fund scheme 认可公积金计划
/h9v'Y}c approved provision 核准拨款
4))N(m%3F approved redeemable share 核准可赎回股份
C%H?vrR approved regional stock 认可地区性证券
afE)yu` approved retirement scheme 认可退休金计划
$N\k*= approved subordinated loan 核准附属贷款
8&yI1XM| arbitrage 套戥；套汇；套利
lN*beOj arbitrageur 套戥者；套汇者
7QRkXs arbitrary amount 临时款项
fGoJP[ae arrangement 措施；安排；协定
&cwN& XBY arrears 欠款
`RXlqj#u arrears of pay 欠付薪酬
ch33+~Nn arrears of revenue 逾期未收税款；逾期未收的帐项
a9NIK/9 articles of association 组织章程；组织细则；组织章程细则
"EwzuM8 f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8J:=@X^} ascertainment of profit 确定利润
% _nmv "Asia Clear" “亚洲结算系统”
kLc@U~M Asia Commercial Bank Ltd. 亚洲商业银行有限公司
R]3j6\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Yz#E0aTTA Asian Development Fund [ADF] 亚洲发展基金
_ Y7 Um Asian dollar bond 亚洲美元债券
`R!Q (rePx Asian dollar market 亚洲美元市场
g{CU1c)B Asian dollar rate 亚洲美元利率
k/1 S7X[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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Gs6az Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
#n]K$k> asked price 沽盘；喊价；索价；卖方报价
oxL)Jx\c9A assessable income 应评税入息
j8c5_& assessable loss 应评税亏损
C-XJe~ assessable profit 应评税利润
6q^\pJY%&7 assessable value 应评税值
hbEqb{#}@ assessed profit 估定利润
_=}.Sg5Q assessed value 经评估价值
g'cVsO)S assessment 评税；评定；估价；评税单
aW9\h_$ assessment number 评税编号；估价编号
xjD . "q assessment of additional tax 补加税评税
X 8):R- J assessment of performance 业绩评估；实绩评价
kPoz&e_@ Assessor 评税主任
I51I(QF= asset price bubbles 资产价格泡沫
~F%sO'4! asset-backed securities 具资产保证的证券
q1v7(`O assets accretion 资产增值
vo (:g6 $ assets and liabilities 资产与负债
*HB 32 =qD assets betterment statement 资产递增表；资产改进表
bOSqD[? assets lending 实物放款；有抵押贷款
6|IJwP^Q_ assets of the company passing on the death 死者去世时转移的公司资产
EP^qj j@M assets pledged as security for liabilities 用作负债抵押的资产
70 Ph^e) assets portfolio 资产投资组合
r6GXmr assets price 资产价格
6\k~q.U@XI assets quality 资产质素
&hrMpD6z6i assets realization 资产变现
+\$c_ 9|C+ assets refinancing arrangement 资产再集资安排
X *EseC assets securitization 资产证券化
c\/-*OYr< assets situated outside Hong Kong 在香港以外地方的资产
_>Z C;+c? assets stripping 削减资产；拆卖资产
Kp^"<%RT assets value 资产值
Ve${g`7& assignee 承让人
Y>at J assignment 转让；转让书；转让契
<@[;IX`YN assignment of interest 权益转让
(V1;`sI8 assignment of letters patent and trade mark 专利证书及商标转让
w 62m}5eA assignment of property 物业转让；物业转让书
[Xt t T assignment right 转让权
(H"{r assignor 转让人
[ r associate 有联系的人；有关连人士；相联者；合伙人；联系人
g/}d> 6 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^VW]Qr! associate member 附属会员
Bh'!aip k associated body corporate 相联法人团体
&xA>(|a\&- associated company 相联公司；联属公司
vxOnv 8( associated corporation 相联法团
(E7"GJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
EIfqRR TA 公认会计师公会〔英国〕
}zxf~4 1 Association of Futures Exchange Brokers 香港期货经纪协会
D+BiclJ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[+QyKyhTO association of underwriters 承保人组织
0U:X[2|) assumption of control 接管
RN|Bk assurance 担保；保险；转易；转易书
u})*6 l. assurance of interest 权益的转易
mln4Vl(l2M at 19XX price 按一九ＸＸ年价格计算
WrcmC$ff at a discount 按赔价计算；按贴水价格计算；打折扣
+ K`.ck at a premium 按溢价计算；按升水价格计算
@3 $ I at call 通知付款；按通知
JZ+6)R at constant market price 按固定市价计算
Vr Lp5?Bh at constant price 按固定价格计算
zA}J VB at cost 按成本计算
v*0J6< at current market price 按当时市价计算；按现时市价计算
d2V\T+= at current price 按当时价格计算；按现时价格计算
A+GRTwj at factor cost 按要素成本计算；按生产要素成本计算
l0;u$ at money-of-the-day price 按付款当日价格计算
]uF7HX7F at or better 按指定或较佳价位〔买卖指令〕
E_I-.o| at par 按面值计算；平价
pJs`/ at sight 见票即付
vq.o;q / at the close 按收市盘
K C"&3 at the opening 按开市盘
~(-1mB, attestation 见证；见证条款
v#d(Kj at-the-money option 平价期权
~JNE]mg attorney 受权人；受托代表人
MgJ5FRQ attornment 新拥有人承认书
,X1 M!' attributable profit 可归属利润
(X-(
WMsqQ attributable share value 可归属股份价值
]f?r@U'AS| Auckland Stock Exchange 奥克兰证券交易所
7 )[2Ud8 auction 拍卖
uF1 4 ; auctioneer 拍卖商
UJQTArf audit 审计；核数
I'^XEl? Audit Commission 审计署
!.^x^OK%y Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\y% "tJ~N{ 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〕
6P}?+ Gc audit review 帐目审查
~k-' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
%rJD pB{ audited account 审计帐目；经审计的帐目
<b o^u w audited annual account 经审计的周年帐目
$GU s\ audited balance sheet 经审计的资产负债表
YgjW%q auditor 核数师；核数主任；审计师
8{!|` b'f auditor's certificate 核数师证明书；审计师证明书
H^5,]; auditor's report 核数师报告；审计师报告
,jeHL@>w[ Aussie bond 澳元债券
74:( -vS austerity budget 紧缩预算
Te~ jYkCd Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|f$ws R`& Australia All Ordinaries Index 澳洲所有普通股票指数
=,q/FY: Australian Dollar [AUD] 澳元
`7y3C \zyQ Australian Options Market 澳大利亚期权市场
;di .U, Australian Securities Commission 澳洲证券事务监察委员会
Ws1|idAT Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$H.U ~ Australian Stock Exchange 澳大利亚证券交易所
9eq)WI/ Austrian Schilling [ATS] 奥地利先令
+X+R8 authentication 认证；鉴证
h*D -Vo authority to purchase 委托购买证；委购书
v;G/8>GRy authorization 认可；核准；授权；授权书
u/wX7s authorization by direction 指示授权
s.rQiD authorization by instruction 指令授权
xzA!,75@U authorization by warrant 令状授权
Ye4
&4t authorization of unit trust 单位信托的认可
t Dah@_ authorized agent 指定代理人
xi.?@Lff authorized capital 法定资本
#:yAi_Ct authorized clerk 出市员
Z.Z31yF:f authorized dealer 认可交易商
+mD; \iW] authorized financial institution 认可财务机构
~,} ;FI authorized fund 认可基金
yK"\~t[@X: authorized fund house 获授权的基金公司；认可基金公司
Qi dI authorized institution 认可机构
w5 s&Ws authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w5)KWeGa authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
"N_@q2zF authorized insurer 获授权保险人；获认可承保人
/O$~)2^h authorized investment 特准投资项目
Q .7X3 A8 authorized person 获授权人
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?kbHm authorized representative 获授权代表
mZ? jpnd authorized share capital 法定股本
PWvT C`? automated quotation system 自动报价系统
~N| aCi-X Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
bA Yp } 自动交易系统〔香港期货交易所有限公司〕
CdC Y#$Z automatic adjustment mechanism 自动调整机制
+}( ]7du automatic adjustment system 自动调整系统
|x1Ttr, Automatic Clearing House 自动票据交换所
K"g{P automatic exchange rates accumulation system 自动化汇率累集系统
i !sVQ(: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
IcQpb F0 automatic teller machine [ATM] 自动柜员机
s/~pr.>-l autopay 自动转帐
.,(x7? available assets 可用资产
i$3#/*Y7_L available fiscal reserve 现存财政储备
jqj} j2
9 available profit 可用利润
}*%=C!m4R! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
>wb*kyO7(# average 平均；平均数；海损
)v+&l9D average basic salary 平均基本薪金
_X<V` ,
p average consumer expenditure 平均消费开支；一般消费开支
N; P/ $ average cost 平均成本
,K6ODtw. average cost of land production 增辟土地平均成本
k5bv57@ average daily turnover 平均每日成交额
h82y9($cZ average daily wage rate 平均每日工资率
&WAU[{4W average expenditure pattern 平均开支模式
+/n]9l]#h average growth rate 平均增长率
\8a014 average net fixed assets 固定资产平均净值
!= ;Evf average of relatives 相对价格平均数
?wmu 0rR average price 平均价格
qkc,93B3 average propensity to consume 平均消费倾向；一般消费倾向
XAF]B,h= average propensity to save 平均储蓄倾向；一般储蓄倾向
%jq
R^F:J average rate 平均率
[a$1{[|) average revenue 平均收入；平均收益
H3d |eO4+W average stock 平均库存；平均存货
uQW[2f average yearly rent 平均年租
x~8R.Sg avoidance of double taxation 避免双重课税
<?8cVLW} O avoidance of tax 避税
