A:
:#zVF[Y(2 A share Ａ股；甲类股份
wqasI@vyu abatement of tax 减税；减扣免税额
&-c{ ABN AMRO Bank N.V. 荷兰银行
mb?r{WCi above-the-line expenditure 线上项目支出；经常预算支出
) >H11o{& above-the-line receipt 线上项目收入；经常预算收入
X
2Zp @q( ABSA Asia Limited 南非联合亚洲有限公司
u$Wv*;TT% absolute change 绝对数值变更
sLOkLz"x absolute expenditure 实际开支
?Z2_y - absolute guideline figure 绝对准则数字
;39~G T absolute interest 绝对权益
+UX~TT : absolute order of discharge 绝对破产解除令
Swxur+hf H absolute profit margin 绝对利润幅度
9}|t`V" absolute value 实值；绝对值
1]wo absolutely vested interest 绝对既得权益
3n)\D<f ]# absorbed cost 已吸收成本；已分摊成本
wlEmy.)H absorption 吸收；分摊；合并
2~ y<l absorption rate 吸收率；摊配率；分摊率
+'"NKZ.>TT ACB Finance Limited 亚洲商业财务有限公司
= tY%k!R acceptable form of reciprocity 合理的互惠条件
89YG
` acceptable rate 适当利率；适当汇率
WX&0;Kr acceptance agreement 承兑协议
,ieew` acceptance for honour 参加承兑
ai]KH7 acceptor 承兑人；接受人；受票人
cR6Rb[9 N acceptor for honour 参加承兑人
qir8RPW accident insurance 意外保险
VfT@;B6ALF Accident Insurance Association of Hong Kong 香港意外保险公会
1 uJpn accident insurance scheme 意外保险计划
p_EWpSOt7 accident year basis 意外年度基准
] ]lN[J accommodation 通融；贷款
~ (-df> accommodation bill 通融票据；空头票据
mu m4Uj accommodation party 汇票代发人
cq4sgQ ?sW account balance 帐户余额；帐户结余
b ~C^cM account book 帐簿
YfUo=ku account collected in advance 预收款项
ZPl Y ]e account current book 往来帐簿
v m.%)F#@ account of after-acquired property 事后取得的财产报告
ehV}}1>O account of defaulter 拖欠帐目
{ O_`eS account payable 应付帐款
i{7Vh0n3S- account payee only [A/C payee only] 只可转帐；存入收款人帐户
j-k]|0ea} account receivable 应收帐款
lbj_ if; account receivable report 应收帐款报表
swfjKBfw+g account statement 结单；帐单；会计财务报表
4CK$W` V account title 帐户名称；会计科目
A,;[9J2\& accountant's report 会计师报告
av>Ff6w)Y Accountant's Report Rules 会计师报告规则
C P LsSv5 accounting and auditing procedure 会计与审计程序；会计与核数程序
R, 8460e7 Accounting Arrangements 《会计安排》
=kBWY9 :$, accounting basis 会计基础
ZJ%iiY accounting by Official Receiver 破产管理署署长呈交的帐目
0I}c|V'P Accounting Circular 《会计通告》
(L,>P`CR6 accounting class 会计类别
-cB>; f)5r accounting date 记帐日期；会计结算日期
]owcx=5q%' accounting for money 款项核算
~kOXMLRg Accounting Officer 会计主任
2SXy)m
! accounting period 会计报告期；会计期
Gxw>.O){ accounting policy 会计政策；会计方针
4<S=KFT_ accounting practice 会计惯例
.GiQC {@9w accounting principle 会计准则
|HQF qa < accounting record 会计记录
nyx(0 accounting report 会计报告
blmY=/] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
VX'G\Zz@h| Accounting Society of China 中国会计学会
yUX<W'-Hev accounting statement 会计报表
>8EmfjUoc accounting system 会计制度；会计系统
;BW-ag \9 accounting transaction 会计事项；帐务交易
,L;%-}#$ accounting treatment 会计处理
G8@LH accounting year 会计年度
X-F:)/ $xG accretion 增值；添加
J8@7
5p 9 accrual 应计项目；应累算数目
`e }6/~R` accrual basis 应计制；权责发生制
RX ,c 4; accrual basis accounting 应计制会计；权责发生制会计
# OsUF,NU accrue 应累算；应计
-f=4\3y3p accrued benefit 应累算利益
g)=-%n'RoE accrued charges 应计费用
>$_@p(w accrued cumulative preference share dividend 应累算的累积优先股股息
k p8kp`S7 accrued expenses 应累算费用
4=ZN4=(_[ accrued interest payable 应付利息；应计未付利息
0:zDt~Ju accrued interest receivable 应收利息；应计未收利息
SV i{B* accrued right 累算权益
3
Bn9Ce= accruing profit 应累算的利润
8RJa;JsH accumulated fiscal reserve 累积财政储备
T%@qlEmf accumulated profit 累积利润；滚存溢利
|K'7BK_^J accumulated reserve 累积储备
7KZ>x*o accumulation of surplus income 累积收益盈余
S,GM!YZg acquired assets 既得资产
N3|aNQ=X0 acquisition 收购；购置；取得
X~rHNRIU acquisition cost 购置成本
)WbE -m acquisition expenses 购置费用
otJHcGv acquisition of 100% interest 收购全部股权
4@"n7/< acquisition of control 取得控制权
Ya
~ lPc acquisition of fixed assets 购置固定资产
FfibR\dhY acquisition of shell “买壳”
~uw eBp~O acquisition price 收购价
{AO`[ act of God 天灾
]MRQcqbpqL acting partner 执事合伙人
$m0-IyXcv active market 买卖活跃的市场；交投畅旺的市场；旺市
0T<DHP Q1 active partner 积极参与的合伙人
sXR}#*8p
active trading 交投活跃
G~19Vv*; actual circulation 实际流通
{p7b\=WB- actual cost 实际成本
nm
!H&#< actual expenditure 实际开支；实际支出
3.D|xE]g actual income 实际入息；实际收入；实际收益
--g? `4 actual market 现货市场
l~$Od jf actual price 现货价；实际价格
#yR@.&P actual profit 实际利润
H
>1mi_1 actual quotation 实盘；实际价位；实际报价
~.TKzh'eB actual year basis 按实际年度计算
Ku;8Mx{ actuals 实货
~MZ.988:< actuarial investigation 精算调查
rtk1 8U- actuarial principle 精算原则
j(`V& S actuarial report 精算师报告
j WerX -$ Actuarial Society of Hong Kong 香港精算学会
Yf[GpS ej actuarial valuation 精算师估值
IjrjLp[z$ actuary 精算师
V>B*_J,z. ad referendum agreement 暂定协议；有待覆核的协定
#brV{dHV, ad valorem duty 从价税；按值征税
%^<A` Q_ ad valorem duty system 从价税制
o,DI7s b ad valorem fee 从价费
Yc~c(1VRz ad valorem tariff 从价关税
Jkub|w#QH additional allowance 额外免税额
%|gj4 6 additional amount for unexpired risk 未过期风险的额外款额
!_LRuqQ?" additional assessable profit 补加应评税利润
Y )9] I6n7 additional assessment 补加评税
a3(q;^v additional commitment 额外承担
D>I|(B!.p8 additional commitment vote 额外承担拨款
MDh^ic5 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
'/K-i.8F additional dependent parent allowance 供养父母额外免税额
7|$
H}$ additional provision 额外拨款
UY*[='l!) additional stamp duty 附加印花税
Vv5#{+eT; additional tax 补加税罚款；补加税款
^f bw0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
x $=-lB adjudged bankrupt 被裁定破产
U{~R39 adjudicated bankrupt 裁定破产人
pxO ?: B adjudication fee 裁定费；评定印花税额手续费；评估契据费
sXm,y$ \m adjudication of bankruptcy 裁定破产；宣告破产
DeL7sU adjudication of insolvency 裁定无力偿还债务
nLv"ON~ adjusted actual 经调整的实数；调整后的实数
yct^AN|% adjusted current assets 经调整的流动资产；调整后的流动资产
WMXk-?v4 adjusted figure 经调整的数字；调整后的数额
o 2sOf adjusted liabilities 经调整的负债；调整后的负债
O)WduhlGQ adjusted loss 经调整的亏损；调整后的亏损
RB `<Zw 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
Y]!{
n W adjusted profit 经调整的利润；调整后的利润
C`>|D [ adjusted surplus 经调整的盈余额；调整后的盈余额
UkV{4*E adjusted value 经调整的价值；调整后的价值
)4/227b/( adjustment 调整；修订；理算〔保险〕
~R\Z&oQ adjustment centre 调剂中心
Q )b*;
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CkA
~'&C adjustment mechanism 调整机制
]>\!} \R< adjustment of loss 亏损调整
tr $~INe adjustment process 调整过程；调整程序
PgF7ug%,@C adjustment range 调整幅度
1%,AU administered exchange rate 受管制汇率
K\]I@UTwq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
l~9P 4
, administration expenses 行政费用
VvTs87 administration fee 手续费；行政费
Q g;?C administration in bankruptcy 破产管理
sVJwe\! administration order 遗产管理令
d)X6x-( administrator 管理人；遗产管理人
d
%Z+.O administrator of the estate 遗产管理人
d)7V: admission of debt 债项承认书
"vnWq=E 2 admission of proof 接纳债权证明
_LUTIqlvi advance 放贷款项；垫付款项；预支款项；预付款项
msiftP. advance account 暂支帐目；预付款帐户
L?gak@E advance compensation 预付补偿金
*K1GX advance from shareholder 股东垫款
G>fJ)A advance pending reimbursement 预支以待日后付还
yxU??#v|g advanced economy 先进经济体系
=7WE advancement 预付；预付财产
09 >lx$ advances warrant 垫款令
rM?ox
advancing 贷出
( e$/@3* adverse balance 逆差
C /L+:b&x~ adverse exchange 逆汇
Q~p[jQ,4wZ advertisement addressed to shareholders 在报章刊登的致股东通告
]C
me)&hX advice for collection 托收通知书
umD[4aP~; advice of drawing 提款通知书；汇票通知书
A& ~<qgBTp advice of payment 付款通知
< BNCo5* Advisory Committee [Securities and Futures Commission]
| p1 pa4%} 谘询委员会〔证券及期货事务监察委员会〕
Ni4*V3VB Advisory Committee on Diversification 经济多元化谘询委员会
C3
m#v[+ affidavit 誓章；遗产申报誓章
"|:I]ZB affidavit of no receipt 述明无收款的誓章
!@<>S>uGG affiliate 联号；联营公司；附属公司
>nL9%W}8M affiliated company 附属公司；联号；联营公司
W~&PGmRI affirmation [estate duty] 非宗教式宣誓〔遗产税〕
eVYUJ, affordability 负担能力
^?3e?Q? African Development Bank [AfDB] 非洲开发银行
ird
q51{G after-acquired property 事后取得的财产
Py)'%e after-hours dealing 市后交易
>^Zyls after-tax profit 税后盈利；税后利润；税后溢利
)~X*&(7RR} agency agreement 代理协议
>v DD . agency expenses 代理机构的开支
'<YVDB&-d, agency fee 代理费
_(<D*V[ Agency Law 《代理法》
pW wB<F agent 代理人；承销人
bl)iji`] agent of company 公司代理人
FGP~^Dr/ agent's fee 代理人费；经纪费
'"=Mw;p aggregate 总计；总数；总体数字
m%hUvG| i aggregate amount 总款额；总额
J0hY~B~X aggregate assets and liabilities 总体资产与负债
3)J0f+M>dv aggregate at constant price 按固定价格计算的总体数字
\dL# PI3 aggregate demand 总需求
.RNr^ *AQ aggregate gross position 总持仓量
) !!xvyc aggregate limit 总限额
L8FLHT+R- aggregate of salaries tax 合计薪俸税
Ih!D6 aggregate performance 总体表现；总体业绩
_\P9~w
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3 #zw Y aggregate surplus 总盈余
p<@ 0b aggregate total 整体总额
O! (FNv 0 aggregate value 总值；合计价值
!PfI e94{` aggregated basis 合计基准
ir4uy aggregated net chargeable income 合计应课税入息实额
lilKYrUmG aggregation 合并计算；合计；总和
fJ?$Z| aggregation of incomes of husband and wife 夫妇入息合并计算
]eJjffx aggregation of property 财产的总和
GoGo@5n(Z agio 差价；贴水
j aj."v 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》
}Dig'vpMx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Mp V6Vbp 《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》
+P~E54 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@ a1+ 《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》
?'_Q^O> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
cXO_g!&2A 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c !ybz{L agreement for a settlement 授产协议
ZZa$ /q" agreement for assignment 转让协议
z.9
#AN=&[ agreement for sale 售卖协议；买卖协议
Eu AJ .n agreement for sale and purchase 买卖协议
"KY9MBzPD agreement for the payment of interest 支付利息协议
?`hk0q X3 agreement for the repayment of money 还款协议
o 6$Q>g`] agreement of reinsurance 再保险协议
.g7ebh6D Agricultural Bank of China 中国农业银行
" Iy @PR?> air passenger departure tax 飞机乘客离境税
nJTV@m XVq Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.>-`2 B*/ airport tax 机场税
c0Td a alcohol duty 酒精税
U+!H/R)( alienation 让与；让渡；转让
R,hX *yVq alimony 生活费；赡养费
2S1wL<qP All Ordinaries Index [AOI] 所有普通股指数
xi6Fs, 2S all risks 全险；综合险
lrSo@JQ All Sales Record for Stock Market 《股票市场成交报告》
Sdc;jK 9d! Allied Capital Resources Limited 新联财务有限公司
$+Hv5]/hb all-items index [Consumer Price Index] 总指数〔消费物价指数〕
z/7H/~d allocation letter 拨款信件
")U`W gx allocation of fund 分配款项；预留款项
-4JdK O allocation of profit 利润分配；溢利分配
9Q ".166 allocation warrant 拨款令
k!]Tg"]JAh allotment 分配；配股
wR;_x x allotment notice 股份配售通知；配股通知
T
x_n$ & allotment of shares 股份分配
P]Z}%
8^O allowable 可获宽免；免税的
<dTo-P allowable business loss 可扣除的营业亏损
;X u&['
allowable expenses 可扣税的支出
)T6+} allowance 免税额；津贴；备抵；准备金
,/\%-u?
1x allowance for debts 债项的免税额
I3xx}^V allowance for depreciation by wear and tear 耗损折旧免税额
:8;8-c allowance for funeral expenses 殡殓费的免税额
,=tVa]) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
uBk$zs allowance for repairs and outgoings 修葺及支出方面的免税额
A$RN7# allowance to debtor 给债务人的津贴
Ms*;?qtrR alteration of capital 资本更改
x C'>W"pY alternate trustee 候补受托人
DV Y Y1!j< amalgamation 合并
]? L?q2>& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a$I;
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$S$%a vRX amended valuation 经修订的估值
39 JLi~j, American Commodities Exchange 美国商品交易所
~ e[)]b3 American Express Bank Limited 美国运通银行
0\AYUa?RM American Stock Exchange 美国证券交易所
B @ ]( , amortization 摊销
31 |Vb amount due from banks 存放银行同业的款项
I\sCH amount due from banks abroad 存放海外银行同业的款项
[IxZwe K amount due from holding companies 控股公司欠款
#(@dN+ amount due from local banks 存放本港银行同业的款项
j0sR]i amount due to banks 银行同业的存款
voaRh@DZ%/ amount due to banks abroad 海外银行同业的存款
u>(s .4]+ amount due to holding companies 控股公司存款
&X^~%\F:2 amount due to local banks 本港银行同业的存款
!+cRtCaA:: amount due to outport banks 外埠银行同业的存款
`xkJ.,#I o amount for note issue 发行纸币的款额
kTG}>I amount of bond 担保契据的款额
r]'AdJFt amount of consideration 代价款额
\z8TYx@ amount of contribution 供款数额
xH\'gli/ amount of indebtedness 负债款额
\O?#gW\tR amount of principal of the loan 贷款本金额
K}O~tff amount of rates chargeable 应征差饷数额
^!|BKH8>f% amount of share capital 股本额
Gq;0j:?CC amount of sums assured 承保款额
6^['g-\2 amount of variation 变动幅度
K/A xojo amount of vote 拨款数额
G7C9 FV bR amount payable 应付款额
x>5#@SX
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Hu x#v>e Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Tk/K7h^ analysis 分析
bt#=p 7 W ancillary risk 附属风险
>k ^=+ annual account 周年帐目；周年帐目报表；年度决算；年结
)zt*am; annual accounting date 年结日期
E/_=0t annual allowance 每年免税额；年积金；年度津贴；年津
^zqz$G# annual balance 年度余额
Yc#o GCt annual disposable income 每年可动用收入
XaD}J:X q annual estimates 周年预算
kaUH#;c>_ annual fee 年费
4 !~JNO annual general meeting 周年大会
D6_16P JE annual growth rate 年增率；每年增长率
G\TyXq_4 annual long-term supplement 长期个案每年补助金
z]\0]i
annual pensionable emolument 可供计算退休金的年薪
g{ l;v annual report 年报
H5/%"1Q Annual Report on the Consumer Price Index 《消费物价指数年报》
O>w $ annual return 周年报表；周年申报表；每年报税表格
-BACdX Annual Return Rules 《周年报表规则》
RKIqg4>E annual review of consumer prices 每年消费物价回顾
LPT5d 7K@ annual roll-forward basis 逐年延展方式
z -(dT annual salary 年薪
7P]_03 annual statement 年度报表；年度决算表
Z/hSH
0 (~ 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
R^dAwt`.D annuitant 年金受益人
m+DkO{8 F annuity 年金
2c!?!:s annuity contract 年金合约
W3 2mAz; annuity on human life 人寿年金
^l _W9s antecedent debt 先前的债项
61T"K ante-dated cheque 倒填日期支票
qVJV 9n anticipated expenditure 预期开支
J_U1eSz<j anticipated net profit 预期纯利
Cb.~Dv
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L3X>v3CZ5 anti-inflation measure 反通货膨胀措施
ykl./uY' anti-inflationary stance 反通货膨胀立场
1NN99^ q apparent deficit 表面赤字
u-j$4\' apparent financial solvency 表面偿债能力
tb&{[|O^ apparent partner 表面合伙人
w{K_+}fAC application for personal assessment 个人入息课税申请书
GC$Hp!H application of fund 资金应用
V '^s5 application to release as liquidator and to destruct the books of accounts and documents
|? ?uVA)\X 申请免除清盘人职务及毁灭帐簿与文件
5`6@C Ref appointed actuary 委任精算师
Y.F:1<FAtf appointed auditor 委任核数师；委任审计师
sxnj`z appointed trustee 委任的受托人
]t7<$L appointer 委任人
dB_\0?jJ- apportioned pro rata 按比例分摊
athU apportionment 分配；分摊
qN+ ngk,: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
33[2$FBf apportionment formula 分摊方程式
]_|qv1K6 apportionment of estate duty 遗产税的分摊
hV'JTU]H appraisal 估价；评估
FL0(q> $*8 appreciable growth 可观增长
$+S'Boo appreciable impact 显着影响
uGc}^a2 appreciable increase 可观增长
0 4:^<n+{ appreciation 增值；升值
K!HSQ,AC appreciation against other currencies 相对其他货币升值
C#>c(-p>RC appreciation of the exchange value of Hong Kong dollar 港元汇值上升
![U|2x appreciation tax 增值税
292e0cE appropriation 拨款；拨用；拨付
-`iZBC50 appropriation account 拨款帐目
FB6`2E%o Appropriation Bill 拨款法案
k=w%oqpN appropriation-in-aid system 补助拨款办法
uQ9P6w=Nt approved assets 核准资产
f]%$HfF @ approved basket stock 认可一篮子证券
ph%/;?wY approved budget 核准预算
`IkWS7| approved charitable donation 认可慈善捐款
s+C&\$E approved charitable institution 认可慈善机构
^#lPXC Bg approved currency 核准货币；认可货币
h&[]B*BLr approved estimates 核准预算
N!/^ s": approved estimates of expenditure 核准开支预算
~naL1o_FZ approved overseas insurer 核准海外保险人
];B h1 approved overseas trust company 核准海外信托公司
W J=eV8Uk approved pooled investment fund 核准汇集投资基金
^C_Y[i
~| approved provident fund scheme 认可公积金计划
HWFo9as""v approved provision 核准拨款
y!mjZR,& approved redeemable share 核准可赎回股份
Y%|f<C)lx2 approved regional stock 认可地区性证券
)@\= pE.H approved retirement scheme 认可退休金计划
#G $_\bt approved subordinated loan 核准附属贷款
b!5W!vcK arbitrage 套戥；套汇；套利
gI'4g ZH arbitrageur 套戥者；套汇者
sR + =<u1 arbitrary amount 临时款项
1 nX/ 5z_U arrangement 措施；安排；协定
vitmG'|WG arrears 欠款
/*`u(d2g arrears of pay 欠付薪酬
@FdtM<X arrears of revenue 逾期未收税款；逾期未收的帐项
Ngi$y> {Sq articles of association 组织章程；组织细则；组织章程细则
K\5@ yqy5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_rY,=h{+ ascertainment of profit 确定利润
:JxShF :M "Asia Clear" “亚洲结算系统”
m:)v>v u Asia Commercial Bank Ltd. 亚洲商业银行有限公司
DZilK: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
"S_t%m&R Asian Development Fund [ADF] 亚洲发展基金
R4]t D| Asian dollar bond 亚洲美元债券
iZwt,)( Asian dollar market 亚洲美元市场
UOy`N~\gh+ Asian dollar rate 亚洲美元利率
O9dIob u4 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2u *o/L+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
o[O-|XL _ asked price 沽盘；喊价；索价；卖方报价
F %+/j5~^ assessable income 应评税入息
Q (T)s assessable loss 应评税亏损
go@UE2qw assessable profit 应评税利润
' n#;~ assessable value 应评税值
*y='0)[BD assessed profit 估定利润
b{b2L . assessed value 经评估价值
O!\P]W4r$ assessment 评税；评定；估价；评税单
25::z9i assessment number 评税编号；估价编号
tl
(2=\ assessment of additional tax 补加税评税
)d2 < ;c assessment of performance 业绩评估；实绩评价
k*w] a Assessor 评税主任
Ky8sLm@ asset price bubbles 资产价格泡沫
im Zi7o asset-backed securities 具资产保证的证券
3uZY.H+H assets accretion 资产增值
^j0Mu.+_ assets and liabilities 资产与负债
V ;
Yl:* assets betterment statement 资产递增表；资产改进表
z\sy~DM;> assets lending 实物放款；有抵押贷款
8G6PcTqv" assets of the company passing on the death 死者去世时转移的公司资产
-sh S?kV assets pledged as security for liabilities 用作负债抵押的资产
ZXY5Xvt:v assets portfolio 资产投资组合
" <Dn%r assets price 资产价格
i"_)91RA assets quality 资产质素
#Ne<=ayS assets realization 资产变现
G{pfyfF assets refinancing arrangement 资产再集资安排
SWN i @ assets securitization 资产证券化
zy"L%i assets situated outside Hong Kong 在香港以外地方的资产
{W)Kz_ assets stripping 削减资产；拆卖资产
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2Dz5L1v assets value 资产值
dpDVEEs84 assignee 承让人
N&]v\MjI62 assignment 转让；转让书；转让契
SsIy ;l assignment of interest 权益转让
<%8j#@OdZ assignment of letters patent and trade mark 专利证书及商标转让
cuO(*%Is1 assignment of property 物业转让；物业转让书
9gZMfP assignment right 转让权
JN .\{ Y assignor 转让人
Vl %AN;o associate 有联系的人；有关连人士；相联者；合伙人；联系人
1` ^l8V( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
a Eo!yea associate member 附属会员
o8-B Tq8 associated body corporate 相联法人团体
] QGYEjW associated company 相联公司；联属公司
wc* 5s7_ associated corporation 相联法团
j&6,%s-M`a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mS p - 公认会计师公会〔英国〕
*`mP Pts} Association of Futures Exchange Brokers 香港期货经纪协会
zH0%;
o} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[ >O4hifq association of underwriters 承保人组织
9z$]hl assumption of control 接管
WS/^WxRY assurance 担保；保险；转易；转易书
n#uH^@#0 assurance of interest 权益的转易
3l _Ko %qS at 19XX price 按一九ＸＸ年价格计算
`MA ee8u' at a discount 按赔价计算；按贴水价格计算；打折扣
J*o :RnB at a premium 按溢价计算；按升水价格计算
I L 'i7p at call 通知付款；按通知
y>Zvos e at constant market price 按固定市价计算
K kP}z at constant price 按固定价格计算
1P.
W 34 at cost 按成本计算
K_{f6c < at current market price 按当时市价计算；按现时市价计算
HJhPd#xCW at current price 按当时价格计算；按现时价格计算
jL(=<R(~y at factor cost 按要素成本计算；按生产要素成本计算
-wH#B <' at money-of-the-day price 按付款当日价格计算
}fpK{db at or better 按指定或较佳价位〔买卖指令〕
nfJ|&'T at par 按面值计算；平价
>@KQ )p' ` at sight 见票即付
CoDu|M% at the close 按收市盘
?&I gD. at the opening 按开市盘
Q&]
}`Rp= attestation 见证；见证条款
H% t/-'U? at-the-money option 平价期权
O$k;p<?M attorney 受权人；受托代表人
LZch7Xe3 attornment 新拥有人承认书
jJk M:iR attributable profit 可归属利润
D9zw' R Y attributable share value 可归属股份价值
guz{DBlK Auckland Stock Exchange 奥克兰证券交易所
KE1S5Mck> auction 拍卖
PVP,2Yq! auctioneer 拍卖商
%C\Q{_ AS audit 审计；核数
QZB2yK3]h Audit Commission 审计署
9 yH95uaDF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
` wuA}v3! 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〕
\ {AxDk{z# audit review 帐目审查
M>D 3NY[, Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|RDmY!9& audited account 审计帐目；经审计的帐目
T)&J}^j audited annual account 经审计的周年帐目
f #_ XR audited balance sheet 经审计的资产负债表
kT @RA} auditor 核数师；核数主任；审计师
,DK |jf auditor's certificate 核数师证明书；审计师证明书
;Z HKTOoK auditor's report 核数师报告；审计师报告
"D}PbT[V Aussie bond 澳元债券
a\S"d austerity budget 紧缩预算
5!$m3j_,]? Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
E1IRb': Australia All Ordinaries Index 澳洲所有普通股票指数
0#lw?sv Australian Dollar [AUD] 澳元
*vc=>AEc Australian Options Market 澳大利亚期权市场
!8yw!hA Australian Securities Commission 澳洲证券事务监察委员会
ML'4 2z
Y Australian Society of Certified Practising Accountants 澳洲执业会计师公会
jIv%?8+% Australian Stock Exchange 澳大利亚证券交易所
, mEFp_a+ Austrian Schilling [ATS] 奥地利先令
%;yDiQ !+ authentication 认证；鉴证
34-QgE authority to purchase 委托购买证；委购书
>8_#L2@ authorization 认可；核准；授权；授权书
!4GG q authorization by direction 指示授权
Pk9s~}X authorization by instruction 指令授权
}hrLM[ authorization by warrant 令状授权
Bj09?#~[ authorization of unit trust 单位信托的认可
&sR=N60n authorized agent 指定代理人
sfNXIEr^ authorized capital 法定资本
AVVL]9b_2 authorized clerk 出市员
DnvJx!#R authorized dealer 认可交易商
}M'h 5x authorized financial institution 认可财务机构
aDFu!PLB{) authorized fund 认可基金
3t22KY[` authorized fund house 获授权的基金公司；认可基金公司
|7n&I` # authorized institution 认可机构
2
*IF authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
=]&?(Gq authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
LI_>fuv"8 authorized insurer 获授权保险人；获认可承保人
$C0Nv Jf authorized investment 特准投资项目
sUN>uroi ! authorized person 获授权人
>8Wvz.Nq/ authorized representative 获授权代表
JYL/p9K[I authorized share capital 法定股本
$gT+Ue|7 automated quotation system 自动报价系统
jXvG L Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3p{N7/z( 自动交易系统〔香港期货交易所有限公司〕
)k01K,%#) automatic adjustment mechanism 自动调整机制
pA%XqG*=Y automatic adjustment system 自动调整系统
lS]<~ Automatic Clearing House 自动票据交换所
$3S6{" automatic exchange rates accumulation system 自动化汇率累集系统
j 89|hG)2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
tRRPNY automatic teller machine [ATM] 自动柜员机
LuY` mi autopay 自动转帐
%[\:
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jK/2n} q&] available fiscal reserve 现存财政储备
H1_XEcaM+* available profit 可用利润
s|rlpd4y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
z!;n\CV @ average 平均；平均数；海损
4)BZ%1+ average basic salary 平均基本薪金
bhe~ekb average consumer expenditure 平均消费开支；一般消费开支
D.Rk{0se8 average cost 平均成本
.NcoST9a average cost of land production 增辟土地平均成本
wLC!vX.S average daily turnover 平均每日成交额
w H= average daily wage rate 平均每日工资率
4@OnMj{M average expenditure pattern 平均开支模式
G7 > average growth rate 平均增长率
rs {e6 average net fixed assets 固定资产平均净值
!Rk1q &U5 average of relatives 相对价格平均数
y
,isK average price 平均价格
`l@[8H% aw average propensity to consume 平均消费倾向；一般消费倾向
"r @RDw
average propensity to save 平均储蓄倾向；一般储蓄倾向
fx %Y(W#5 average rate 平均率
0#4_ vg . average revenue 平均收入；平均收益
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xXSB7$ average stock 平均库存；平均存货
F +PIZ% average yearly rent 平均年租
hLFf avoidance of double taxation 避免双重课税
(rO_ Vfaa avoidance of tax 避税
