A:
1L &_3} A share Ａ股；甲类股份
)*s.AFu]7x abatement of tax 减税；减扣免税额
$orhY D3gv ABN AMRO Bank N.V. 荷兰银行
TAzhD.6C above-the-line expenditure 线上项目支出；经常预算支出
}GG FJ" above-the-line receipt 线上项目收入；经常预算收入
Sl 6}5 ABSA Asia Limited 南非联合亚洲有限公司
&+*jTE absolute change 绝对数值变更
'> `b p25> absolute expenditure 实际开支
AV&W &$ absolute guideline figure 绝对准则数字
K tV_DjH: absolute interest 绝对权益
3s>& h-E absolute order of discharge 绝对破产解除令
r ."Dc absolute profit margin 绝对利润幅度
~@sx}u absolute value 实值；绝对值
+Do7rl absolutely vested interest 绝对既得权益
ze#LX4b I absorbed cost 已吸收成本；已分摊成本
<[a9"G 7 absorption 吸收；分摊；合并
&p4q# p7, absorption rate 吸收率；摊配率；分摊率
z),l&7 ACB Finance Limited 亚洲商业财务有限公司
]
YQ*mvI] acceptable form of reciprocity 合理的互惠条件
:_H$*Q=1 acceptable rate 适当利率；适当汇率
Wb*d`hzQ} acceptance agreement 承兑协议
rcQ?E=V2O acceptance for honour 参加承兑
@+xkd(RfN acceptor 承兑人；接受人；受票人
WVwNjQ2PM acceptor for honour 参加承兑人
0c:CA>F accident insurance 意外保险
-?e~S\ JH Accident Insurance Association of Hong Kong 香港意外保险公会
roRZE[ya accident insurance scheme 意外保险计划
}A2@1TTPX accident year basis 意外年度基准
= |?w<qc accommodation 通融；贷款
?,s{M^sj^ accommodation bill 通融票据；空头票据
&OuyjW4 accommodation party 汇票代发人
uM qo)J@s account balance 帐户余额；帐户结余
jRq>Sz{8 account book 帐簿
"=/XIM. account collected in advance 预收款项
'- ACNgNn account current book 往来帐簿
lWOB!l account of after-acquired property 事后取得的财产报告
M }@^8 account of defaulter 拖欠帐目
JBjz 2$ZM account payable 应付帐款
L2K4nTA account payee only [A/C payee only] 只可转帐；存入收款人帐户
0n3O ;=[aV account receivable 应收帐款
yil{RfBEr_ account receivable report 应收帐款报表
i>e7 5`9 account statement 结单；帐单；会计财务报表
|dXS+R1 account title 帐户名称；会计科目
.GS|H d accountant's report 会计师报告
d~[ >%& Accountant's Report Rules 会计师报告规则
=ohd L_6 accounting and auditing procedure 会计与审计程序；会计与核数程序
Ye(0'*-jyc Accounting Arrangements 《会计安排》
%A64 Y<K accounting basis 会计基础
e#W@ep|n accounting by Official Receiver 破产管理署署长呈交的帐目
ikm4Y`c Accounting Circular 《会计通告》
]`:Fj|> accounting class 会计类别
O`Z>Oon? accounting date 记帐日期；会计结算日期
X\YeO> C accounting for money 款项核算
]`UJwq Accounting Officer 会计主任
x{ZcF=4 accounting period 会计报告期；会计期
|t.WPp5, accounting policy 会计政策；会计方针
KE(kR>OB] accounting practice 会计惯例
LX w&d]P accounting principle 会计准则
Hj2P|;2S accounting record 会计记录
y0=BL accounting report 会计报告
a2 YdkdjT Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>GZF \ER Accounting Society of China 中国会计学会
?mF-zA'4] accounting statement 会计报表
mXa1SZnE accounting system 会计制度；会计系统
du47la 3 accounting transaction 会计事项；帐务交易
tpC EWdn5 accounting treatment 会计处理
u,'c:RMV accounting year 会计年度
flmcY7ZV accretion 增值；添加
VSP[G ,J. accrual 应计项目；应累算数目
3-_4p8OK accrual basis 应计制；权责发生制
kW/ksz0) accrual basis accounting 应计制会计；权责发生制会计
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<| X accrue 应累算；应计
v mmu[v accrued benefit 应累算利益
Wje7fv accrued charges 应计费用
l sUQ7%f accrued cumulative preference share dividend 应累算的累积优先股股息
1 bv L accrued expenses 应累算费用
9`vse>,-hg accrued interest payable 应付利息；应计未付利息
2@A7i<p accrued interest receivable 应收利息；应计未收利息
;N4mR6 accrued right 累算权益
wV(_=LF accruing profit 应累算的利润
n}._Nb
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(r7~ccy4 accumulated profit 累积利润；滚存溢利
cLB"<mG accumulated reserve 累积储备
$x`U)pv accumulation of surplus income 累积收益盈余
XvdK; acquired assets 既得资产
g=Qj9Z
acquisition 收购；购置；取得
'9RHw Ku&s acquisition cost 购置成本
K,^b=_] acquisition expenses 购置费用
I@x* > acquisition of 100% interest 收购全部股权
xi| iV1A acquisition of control 取得控制权
E%$FX' 8& acquisition of fixed assets 购置固定资产
w#"c5w~ acquisition of shell “买壳”
[% 3{mAd acquisition price 收购价
'rd{fe_g! act of God 天灾
0 J ANj acting partner 执事合伙人
V:l; 2rW active market 买卖活跃的市场；交投畅旺的市场；旺市
0eb`9y M active partner 积极参与的合伙人
> 0~y "~M active trading 交投活跃
tb_}w@:kU actual circulation 实际流通
8B WLi5R[ actual cost 实际成本
vO"AJ`_ actual expenditure 实际开支；实际支出
= P2T&Gb actual income 实际入息；实际收入；实际收益
8
A2k-X, actual market 现货市场
7e u7ie6 actual price 现货价；实际价格
hS<x+|'l actual profit 实际利润
LR`/p et actual quotation 实盘；实际价位；实际报价
+n%WmRf6! actual year basis 按实际年度计算
P:CwC"z>sS actuals 实货
i;Gl-b\_h actuarial investigation 精算调查
,9q5jOnk actuarial principle 精算原则
Q@l3XNH| c actuarial report 精算师报告
b %pLjvU Actuarial Society of Hong Kong 香港精算学会
+fKLCzj actuarial valuation 精算师估值
sd#a_ actuary 精算师
*a\1*Jk ad referendum agreement 暂定协议；有待覆核的协定
;.m"y- ad valorem duty 从价税；按值征税
|s s_< ad valorem duty system 从价税制
oBIKt S*L ad valorem fee 从价费
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1KJL ad valorem tariff 从价关税
Tw|=; m additional allowance 额外免税额
n {^D_S additional amount for unexpired risk 未过期风险的额外款额
3D%I=p( additional assessable profit 补加应评税利润
[?]s((A~B additional assessment 补加评税
9g " ?`_ additional commitment 额外承担
M|76,2u additional commitment vote 额外承担拨款
xNl_Q8Z?R^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
V =1Y& y additional dependent parent allowance 供养父母额外免税额
8<IO X additional provision 额外拨款
-_A0<A . additional stamp duty 附加印花税
K{"(|~=U additional tax 补加税罚款；补加税款
o- GHAQ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/|hKZTZJdN adjudged bankrupt 被裁定破产
~F DJKGK adjudicated bankrupt 裁定破产人
V" \t adjudication fee 裁定费；评定印花税额手续费；评估契据费
"EHwv2Hm> adjudication of bankruptcy 裁定破产；宣告破产
Z \`uI+` adjudication of insolvency 裁定无力偿还债务
H@ MUzV adjusted actual 经调整的实数；调整后的实数
oGXT,38* adjusted current assets 经调整的流动资产；调整后的流动资产
s6!aGZ adjusted figure 经调整的数字；调整后的数额
3X% >xUI adjusted liabilities 经调整的负债；调整后的负债
9<,\ +}^{ adjusted loss 经调整的亏损；调整后的亏损
CCQ<.iCU 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
I?5#Q0,b adjusted profit 经调整的利润；调整后的利润
X[| -F3 o adjusted surplus 经调整的盈余额；调整后的盈余额
eX $u adjusted value 经调整的价值；调整后的价值
M0n@ ? S adjustment 调整；修订；理算〔保险〕
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Y9Pu adjustment centre 调剂中心
(w)Qt/P^4 adjustment lag 调整过程的时间差距；调整时差
L?<V KT adjustment mechanism 调整机制
E}4R[6YD adjustment of loss 亏损调整
E+F!u5u adjustment process 调整过程；调整程序
1 ^Ci$ra adjustment range 调整幅度
E3sl"d; ~ administered exchange rate 受管制汇率
X_O(j!h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
1j3mTP administration expenses 行政费用
62a{Ggs{ administration fee 手续费；行政费
iv:[]o administration in bankruptcy 破产管理
mI?AI7DqK administration order 遗产管理令
57rc|]C administrator 管理人；遗产管理人
-=2tKH`Q administrator of the estate 遗产管理人
0zdH 6 & admission of debt 债项承认书
~#7=gI&p@ admission of proof 接纳债权证明
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Q+= advance 放贷款项；垫付款项；预支款项；预付款项
jSpmE advance account 暂支帐目；预付款帐户
;S2^f;q~$ advance compensation 预付补偿金
B0nkHm.Sj advance from shareholder 股东垫款
Ws.F=kS>h advance pending reimbursement 预支以待日后付还
I@7^H48\ advanced economy 先进经济体系
#.#T+B+9 advancement 预付；预付财产
ZVk_qA% advances warrant 垫款令
/oE@F178 advancing 贷出
\_CC6J0k adverse balance 逆差
[y64%| m adverse exchange 逆汇
d# Ql>PrY advertisement addressed to shareholders 在报章刊登的致股东通告
l>H #\MR advice for collection 托收通知书
Z[Uz~W6M] advice of drawing 提款通知书；汇票通知书
eBBqF!WDb advice of payment 付款通知
qAHQZKk Advisory Committee [Securities and Futures Commission]
> >F E?@ 谘询委员会〔证券及期货事务监察委员会〕
9;sebqC? Advisory Committee on Diversification 经济多元化谘询委员会
@aWvN;v affidavit 誓章；遗产申报誓章
W =%}~ 7* affidavit of no receipt 述明无收款的誓章
sHmzwvpLA affiliate 联号；联营公司；附属公司
@=isN'>] O affiliated company 附属公司；联号；联营公司
.Hc ]?R ] affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+Ae4LeVzc affordability 负担能力
N'=8Dj African Development Bank [AfDB] 非洲开发银行
k7'B5zVd after-acquired property 事后取得的财产
;| )&aTdH after-hours dealing 市后交易
nsuK{8}@ after-tax profit 税后盈利；税后利润；税后溢利
H
Y\-sl^ agency agreement 代理协议
S:+ SZq agency expenses 代理机构的开支
}p]8'($ agency fee 代理费
fiES6VL Agency Law 《代理法》
C`%cPl agent 代理人；承销人
m\O<Yc keA agent of company 公司代理人
6;"jq92in* agent's fee 代理人费；经纪费
R>BnUIu aggregate 总计；总数；总体数字
-5\hZ!!J2 aggregate amount 总款额；总额
^fQ ]>/u aggregate assets and liabilities 总体资产与负债
q`{crY30 aggregate at constant price 按固定价格计算的总体数字
oGu-:X=`9 aggregate demand 总需求
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aggregate gross position 总持仓量
T:q!>"5 aggregate limit 总限额
tF+m/}PM^ aggregate of salaries tax 合计薪俸税
294
0M4 aggregate performance 总体表现；总体业绩
QcU&G* aggregate supply 总体供应
u|BD=4* aggregate surplus 总盈余
*G7/ aggregate total 整体总额
)!s f@F? aggregate value 总值；合计价值
{D={> 0 aggregated basis 合计基准
JS1$l+1 aggregated net chargeable income 合计应课税入息实额
U\*}} aggregation 合并计算；合计；总和
rB}Iwp8 aggregation of incomes of husband and wife 夫妇入息合并计算
Mxc0=I'a aggregation of property 财产的总和
[ ]}E-
V agio 差价；贴水
wi|'pKG Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
]N!8U_U3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G0Eqo$W)S 《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》
o $7:*jU Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ifHQ2Ug 9 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
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Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
V\5ZR LawP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
@A GM=v agreement for a settlement 授产协议
*I : ^g agreement for assignment 转让协议
BGh1hy J8d agreement for sale 售卖协议；买卖协议
\vjIw{ agreement for sale and purchase 买卖协议
iO4Yfj #? agreement for the payment of interest 支付利息协议
h8i ic agreement for the repayment of money 还款协议
\fj* .[, agreement of reinsurance 再保险协议
A NR?An Agricultural Bank of China 中国农业银行
|08b=aR6ro air passenger departure tax 飞机乘客离境税
1MkQ$v7m Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
wJ,l"bnq airport tax 机场税
Zi<Y?Vm/,O alcohol duty 酒精税
e * {'A alienation 让与；让渡；转让
"j#;MOK alimony 生活费；赡养费
j *B ,b4 All Ordinaries Index [AOI] 所有普通股指数
gY 9HEf B all risks 全险；综合险
&FH zd / All Sales Record for Stock Market 《股票市场成交报告》
8b\XC%k Allied Capital Resources Limited 新联财务有限公司
dT?/9JIv all-items index [Consumer Price Index] 总指数〔消费物价指数〕
efW< allocation letter 拨款信件
O10,h(O allocation of fund 分配款项；预留款项
#fk#RNt allocation of profit 利润分配；溢利分配
j?<>y/IR allocation warrant 拨款令
OE[| 1?3 allotment 分配；配股
tbG^9d allotment notice 股份配售通知；配股通知
k]K][[ s` allotment of shares 股份分配
%B n"/0, allowable 可获宽免；免税的
(1Q G]1q allowable business loss 可扣除的营业亏损
=BW;n]ls allowable expenses 可扣税的支出
YflM*F` allowance 免税额；津贴；备抵；准备金
#X1iig+ allowance for debts 债项的免税额
9f1,E98w_ allowance for depreciation by wear and tear 耗损折旧免税额
.K%1{`.| allowance for funeral expenses 殡殓费的免税额
,/*L|M/&5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*i3\`;^= allowance for repairs and outgoings 修葺及支出方面的免税额
xvn@zi allowance to debtor 给债务人的津贴
j ]Y`L?!Q alteration of capital 资本更改
82d~>i%T alternate trustee 候补受托人
pbc<326X" amalgamation 合并
T rK-XTev ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
wy We2d ambit of charges 征税范围；收费范围
/&1FgSARK amended valuation 经修订的估值
.S4c<pMap American Commodities Exchange 美国商品交易所
sa 6/ $ American Express Bank Limited 美国运通银行
4OX|pa American Stock Exchange 美国证券交易所
TC [(mf:8 amortization 摊销
"Bn8WT2? amount due from banks 存放银行同业的款项
CNU,\>J@$ amount due from banks abroad 存放海外银行同业的款项
mcO/V-\5' amount due from holding companies 控股公司欠款
d rRi<7
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W@S>#3, amount due to banks 银行同业的存款
pe%$(%@v amount due to banks abroad 海外银行同业的存款
,cj531. amount due to holding companies 控股公司存款
3'3E:}o| amount due to local banks 本港银行同业的存款
55LW[Pc amount due to outport banks 外埠银行同业的存款
@s7ZfV?? amount for note issue 发行纸币的款额
vNo( `~]c amount of bond 担保契据的款额
T'C ^,,if amount of consideration 代价款额
'Z ;8-1M?O amount of contribution 供款数额
P )D2PVD
amount of indebtedness 负债款额
jgpSFb<9F amount of principal of the loan 贷款本金额
5 1&||. amount of rates chargeable 应征差饷数额
olLVT<
amount of share capital 股本额
Z@sDxYt9 amount of sums assured 承保款额
X "hdCY% amount of variation 变动幅度
pb8sx1.j; amount of vote 拨款数额
' 5 tk0A amount payable 应付款额
q)N]*~ amount receivable 应收款额
~| CWy Amsterdam Stock Exchange 阿姆斯特丹证券交易所
KAkD" (! analysis 分析
=Pj+^+UM ancillary risk 附属风险
|-+ IF,j annual account 周年帐目；周年帐目报表；年度决算；年结
+q<G%PwbV annual accounting date 年结日期
E]@$,)nC annual allowance 每年免税额；年积金；年度津贴；年津
R V @'$`Q annual balance 年度余额
,76xa%k(U| annual disposable income 每年可动用收入
L'A9 TW2 annual estimates 周年预算
- 2DvKW$ annual fee 年费
+wPXDN#R annual general meeting 周年大会
;zF3e&e( annual growth rate 年增率；每年增长率
JJE?!Yvc annual long-term supplement 长期个案每年补助金
<A~a|A-QFR annual pensionable emolument 可供计算退休金的年薪
Dt]N&E#\D annual report 年报
A [c1E[ Annual Report on the Consumer Price Index 《消费物价指数年报》
|J:|56kVZq annual return 周年报表；周年申报表；每年报税表格
-6KNMk Annual Return Rules 《周年报表规则》
r%=} e++^% annual review of consumer prices 每年消费物价回顾
Po B-:G6 annual roll-forward basis 逐年延展方式
,y>Sq + annual salary 年薪
Z.QgL= annual statement 年度报表；年度决算表
r3; @ 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
oeKVcVP|'& annuitant 年金受益人
mZ G)#gW[ annuity 年金
]wxjd
l annuity contract 年金合约
azBYh*s=5{ annuity on human life 人寿年金
.dwy+BzS antecedent debt 先前的债项
e #!YdXSx ante-dated cheque 倒填日期支票
Acix `-< anticipated expenditure 预期开支
C
srxi'Pe anticipated net profit 预期纯利
NpPuh9e{ anticipated revenue 预期收入
a*kvU "] anti-inflation measure 反通货膨胀措施
`AcUxnO anti-inflationary stance 反通货膨胀立场
#];b+ T apparent deficit 表面赤字
XK +"
x! apparent financial solvency 表面偿债能力
Vd&&GI(:?^ apparent partner 表面合伙人
gc6Zy|^V4` application for personal assessment 个人入息课税申请书
WPu-P application of fund 资金应用
y w@kh^L application to release as liquidator and to destruct the books of accounts and documents
Q# Yba 申请免除清盘人职务及毁灭帐簿与文件
* a ?qV appointed actuary 委任精算师
&2P=74\= appointed auditor 委任核数师；委任审计师
'73g~T%$^* appointed trustee 委任的受托人
OL%KAEnD appointer 委任人
,%=SO 82W apportioned pro rata 按比例分摊
(,`R >D k apportionment 分配；分摊
d8!yV~Ka Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
y&&%%3 apportionment formula 分摊方程式
gfr+`4H >v apportionment of estate duty 遗产税的分摊
(/ qOY appraisal 估价；评估
gJFx#s0?6. appreciable growth 可观增长
F $6JzF$|F appreciable impact 显着影响
Mil+> X0 appreciable increase 可观增长
3QF/{$65! appreciation 增值；升值
Ip_d eP@ appreciation against other currencies 相对其他货币升值
GZt L- appreciation of the exchange value of Hong Kong dollar 港元汇值上升
OaH1xZNOC` appreciation tax 增值税
?:AD& Dn appropriation 拨款；拨用；拨付
&02I-lD4+ appropriation account 拨款帐目
G2 y`yg Appropriation Bill 拨款法案
]. E/s(p appropriation-in-aid system 补助拨款办法
'#eY4d<i]n approved assets 核准资产
e0z(l/UB approved basket stock 认可一篮子证券
1=@csO_yn approved budget 核准预算
2 ":W^P approved charitable donation 认可慈善捐款
3 BQZ[%0@ approved charitable institution 认可慈善机构
~W..P:wG5 approved currency 核准货币；认可货币
ks|c'XQb approved estimates 核准预算
JYw_Z*L=m approved estimates of expenditure 核准开支预算
b4?]/Uy+/ approved overseas insurer 核准海外保险人
x@LNjlP approved overseas trust company 核准海外信托公司
"tF#]iQQ
u approved pooled investment fund 核准汇集投资基金
/?Y]wY approved provident fund scheme 认可公积金计划
|MMaaW^" approved provision 核准拨款
xg;I::hE7X approved redeemable share 核准可赎回股份
FQh8(^( approved regional stock 认可地区性证券
t9eEcq Mg approved retirement scheme 认可退休金计划
o|V`/sW{ approved subordinated loan 核准附属贷款
% B^BN|r arbitrage 套戥；套汇；套利
4K(oOxc9. arbitrageur 套戥者；套汇者
}.k*4Vw#Wt arbitrary amount 临时款项
1@:BUE;jZ arrangement 措施；安排；协定
Ys@OgdS@: arrears 欠款
Y
a/+|mv arrears of pay 欠付薪酬
dMw}4c3E arrears of revenue 逾期未收税款；逾期未收的帐项
M/a40uK articles of association 组织章程；组织细则；组织章程细则
6* 6 |R 93 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%M5{-pJ|C ascertainment of profit 确定利润
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c "Asia Clear" “亚洲结算系统”
ia#8 ^z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
XVfw0-O Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
l.Q.G<ol Asian Development Fund [ADF] 亚洲发展基金
8= "01 Asian dollar bond 亚洲美元债券
^JM O POm Asian dollar market 亚洲美元市场
7R7e3p,K Asian dollar rate 亚洲美元利率
6>NK2} ` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
){I!orQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"$#<+H>O asked price 沽盘；喊价；索价；卖方报价
A4{p(MS5 assessable income 应评税入息
91\Sb:> assessable loss 应评税亏损
&V(;zy4(R assessable profit 应评税利润
#ZyY(S1. assessable value 应评税值
Zg&o][T assessed profit 估定利润
6Z#$(oC assessed value 经评估价值
G0Y]-* 1 assessment 评税；评定；估价；评税单
f\vMdY assessment number 评税编号；估价编号
b*)F 7{/Z assessment of additional tax 补加税评税
3 EV?=R assessment of performance 业绩评估；实绩评价
9<Ks2W.N Assessor 评税主任
~J! [Nx/ asset price bubbles 资产价格泡沫
mW=9WV asset-backed securities 具资产保证的证券
eh;L])~C assets accretion 资产增值
8 5:KlBe%+ assets and liabilities 资产与负债
+5x{|!Pn assets betterment statement 资产递增表；资产改进表
Y(&rlL(sPK assets lending 实物放款；有抵押贷款
eq(1'?7]`G assets of the company passing on the death 死者去世时转移的公司资产
uG p Lh0 assets pledged as security for liabilities 用作负债抵押的资产
G S&I6 assets portfolio 资产投资组合
-2B3 xIZJ assets price 资产价格
QV[ #^1 assets quality 资产质素
nr V!<nNBk assets realization 资产变现
"F:V$,mJ assets refinancing arrangement 资产再集资安排
1| dXbyUd assets securitization 资产证券化
|)*9 BN assets situated outside Hong Kong 在香港以外地方的资产
{,B. OM) J assets stripping 削减资产；拆卖资产
Wud-(19 assets value 资产值
A5E^1j}h@ assignee 承让人
F4 ]=(T assignment 转让；转让书；转让契
`-w, 6 assignment of interest 权益转让
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uh R assignment of letters patent and trade mark 专利证书及商标转让
8o i{%C&- assignment of property 物业转让；物业转让书
VDFs.;:s assignment right 转让权
1*f*}M assignor 转让人
8?hZ5QvA(j associate 有联系的人；有关连人士；相联者；合伙人；联系人
l4gZHMh' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kgHZa QnD associate member 附属会员
?kULR0uL+ associated body corporate 相联法人团体
W3gHz T?{ associated company 相联公司；联属公司
pIHpjx associated corporation 相联法团
` >loleI Association of Chartered Certified Accountants [ACCA] [United Kingdom]
cD t|v~ 公认会计师公会〔英国〕
12@Ge] Association of Futures Exchange Brokers 香港期货经纪协会
~gdnD4[G Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
? sv[vR( association of underwriters 承保人组织
.hRtQU assumption of control 接管
Dkg^B@5Xr assurance 担保；保险；转易；转易书
dpvEY(Ds assurance of interest 权益的转易
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KT!r at 19XX price 按一九ＸＸ年价格计算
`=l o. c at a discount 按赔价计算；按贴水价格计算；打折扣
'Q"Mu at a premium 按溢价计算；按升水价格计算
~t1?oJ at call 通知付款；按通知
DQ@M?~1hp at constant market price 按固定市价计算
EXsVZg"# at constant price 按固定价格计算
'cqY-64CJZ at cost 按成本计算
SLz;5%CPV at current market price 按当时市价计算；按现时市价计算
o@L2c3?c5 at current price 按当时价格计算；按现时价格计算
L[ ^.pO at factor cost 按要素成本计算；按生产要素成本计算
y@( EGfI at money-of-the-day price 按付款当日价格计算
/r8sL)D+ at or better 按指定或较佳价位〔买卖指令〕
^^g u at par 按面值计算；平价
4Uhh]/ at sight 见票即付
h_Ssm{C\ at the close 按收市盘
2UG>(R: at the opening 按开市盘
#&b<D2d attestation 见证；见证条款
cTQ ._|M at-the-money option 平价期权
ITy/h]0 attorney 受权人；受托代表人
CfT(a!;Eox attornment 新拥有人承认书
zY2x_}#Q\" attributable profit 可归属利润
i|rC Ga0} attributable share value 可归属股份价值
\D1@UyE Auckland Stock Exchange 奥克兰证券交易所
`! xI!Y\ auction 拍卖
hka%!W5 auctioneer 拍卖商
Wuk !\<T{ audit 审计；核数
$Wu|4]o>9 Audit Commission 审计署
EE*|# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
:3 1?Z(fQ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
.u'MMe>^ audit review 帐目审查
D&x.io Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L|nFN}da audited account 审计帐目；经审计的帐目
M/,lP audited annual account 经审计的周年帐目
NHcA6y$Cz audited balance sheet 经审计的资产负债表
J+T tM> auditor 核数师；核数主任；审计师
{e1 sq^>| auditor's certificate 核数师证明书；审计师证明书
X]D:vuB auditor's report 核数师报告；审计师报告
a'g&1N0Rc Aussie bond 澳元债券
@; tM R|p austerity budget 紧缩预算
:`>tCYy; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
CzI s _/ Australia All Ordinaries Index 澳洲所有普通股票指数
A"1%E.1 Australian Dollar [AUD] 澳元
+,Or^p O= Australian Options Market 澳大利亚期权市场
?zf3AZ9 Australian Securities Commission 澳洲证券事务监察委员会
uPC(|U% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?Yx2q_KZk Australian Stock Exchange 澳大利亚证券交易所
!DUOi 4I Austrian Schilling [ATS] 奥地利先令
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JBSx authentication 认证；鉴证
;U3K@_ authority to purchase 委托购买证；委购书
1p$ *N authorization 认可；核准；授权；授权书
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2 authorization by direction 指示授权
:2V|(:^ ' authorization by instruction 指令授权
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}ah_ authorization by warrant 令状授权
<rvM)EJv| authorization of unit trust 单位信托的认可
hkRqtpYK authorized agent 指定代理人
OdO n wY authorized capital 法定资本
b`JS& E authorized clerk 出市员
%{Obh j;c authorized dealer 认可交易商
1h#/8 X authorized financial institution 认可财务机构
HA0F'k authorized fund 认可基金
7j HrLsB authorized fund house 获授权的基金公司；认可基金公司
:9e4(7~ona authorized institution 认可机构
("YWJJ'H authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1<cx!=w' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
; K,5qs authorized insurer 获授权保险人；获认可承保人
| )br-?2 authorized investment 特准投资项目
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H=%6oT2 authorized person 获授权人
ArScJ\/Nwv authorized representative 获授权代表
RN}joKV authorized share capital 法定股本
D2J) qCK1) automated quotation system 自动报价系统
C$$Zwg y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
RR|X4h0.
自动交易系统〔香港期货交易所有限公司〕
VrWQ] L automatic adjustment mechanism 自动调整机制
Qp A$=' automatic adjustment system 自动调整系统
=A ~5?J= Automatic Clearing House 自动票据交换所
8kC$Z ) automatic exchange rates accumulation system 自动化汇率累集系统
Q`{Vs:8X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
[e_<UF@A* automatic teller machine [ATM] 自动柜员机
?B@3A)a autopay 自动转帐
tvBLfqIr available assets 可用资产
|
O 9 b available fiscal reserve 现存财政储备
s8'!1rHd available profit 可用利润
8C[ eHC*r Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
WY P\J1sy average 平均；平均数；海损
Vk*XiEfKm> average basic salary 平均基本薪金
s>1\bio*I average consumer expenditure 平均消费开支；一般消费开支
`GlOl- average cost 平均成本
!? H:? average cost of land production 增辟土地平均成本
';}:*nZ//_ average daily turnover 平均每日成交额
j&U7xv average daily wage rate 平均每日工资率
Vk2%yw> average expenditure pattern 平均开支模式
Efo y]6P\ average growth rate 平均增长率
TU;AO%5 average net fixed assets 固定资产平均净值
qu!x#OY+ average of relatives 相对价格平均数
9I`0`o"A average price 平均价格
` gF`Sgz average propensity to consume 平均消费倾向；一般消费倾向
4E_u.tJ average propensity to save 平均储蓄倾向；一般储蓄倾向
O3)B]!xL average rate 平均率
hsJ^Au=})w average revenue 平均收入；平均收益
6G#[Mc yn average stock 平均库存；平均存货
`t44.=% average yearly rent 平均年租
;#+ I"Ow avoidance of double taxation 避免双重课税
]HB1JJiS~ avoidance of tax 避税
