A:
]H4T80wm& A share Ａ股；甲类股份
Vg0$5@ abatement of tax 减税；减扣免税额
Sf2pU!5n^ ABN AMRO Bank N.V. 荷兰银行
>(}
I 7 above-the-line expenditure 线上项目支出；经常预算支出
v ;q <h above-the-line receipt 线上项目收入；经常预算收入
8Q%rBl . ABSA Asia Limited 南非联合亚洲有限公司
J4-64t nZ absolute change 绝对数值变更
$~[k? D absolute expenditure 实际开支
Ie[8Iot?bn absolute guideline figure 绝对准则数字
tCJ+OU5/ absolute interest 绝对权益
4 \.1phe$a absolute order of discharge 绝对破产解除令
4nfpPN t absolute profit margin 绝对利润幅度
9bL`0 L absolute value 实值；绝对值
/"Bm 1 absolutely vested interest 绝对既得权益
j}2,|9ne absorbed cost 已吸收成本；已分摊成本
$:#{Y;d absorption 吸收；分摊；合并
8%dE$smH absorption rate 吸收率；摊配率；分摊率
){PL6|5x ACB Finance Limited 亚洲商业财务有限公司
BixKK$Lo acceptable form of reciprocity 合理的互惠条件
&3SQVOW ~T acceptable rate 适当利率；适当汇率
8e`'Ox_5a acceptance agreement 承兑协议
2&f] v`|M| acceptance for honour 参加承兑
l.#iMi(@p~ acceptor 承兑人；接受人；受票人
*<P Qp acceptor for honour 参加承兑人
$R ' accident insurance 意外保险
Q!%4Iq%jr Accident Insurance Association of Hong Kong 香港意外保险公会
"t-u=aDl-. accident insurance scheme 意外保险计划
d Q5_=( 9 accident year basis 意外年度基准
H>x(c|ZBp accommodation 通融；贷款
.KA){_jBp accommodation bill 通融票据；空头票据
#sn2Vmi accommodation party 汇票代发人
Jzg>Y?jN R account balance 帐户余额；帐户结余
SA | AS< account book 帐簿
RGw=!0V account collected in advance 预收款项
{c'2{`px 5 account current book 往来帐簿
CMm:Vea account of after-acquired property 事后取得的财产报告
%V>Ss9;/8 account of defaulter 拖欠帐目
NDJIaX:] account payable 应付帐款
iBq|] account payee only [A/C payee only] 只可转帐；存入收款人帐户
PhHBmM GL account receivable 应收帐款
=
h
_>OA account receivable report 应收帐款报表
{R2gz]v4 account statement 结单；帐单；会计财务报表
6/m|Sg.m account title 帐户名称；会计科目
(~R [ K,G accountant's report 会计师报告
s)=fs#% Accountant's Report Rules 会计师报告规则
(8(7:aE $ accounting and auditing procedure 会计与审计程序；会计与核数程序
Hl,.6 >F? Accounting Arrangements 《会计安排》
H8V${&!ho accounting basis 会计基础
_%M5
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7fVlA "x Accounting Circular 《会计通告》
hP=^JH accounting class 会计类别
6 ^vMJ82U accounting date 记帐日期；会计结算日期
JF%eC}[d accounting for money 款项核算
I. [2 -~yf Accounting Officer 会计主任
&i&k 4 accounting period 会计报告期；会计期
QJL%J accounting policy 会计政策；会计方针
DS@ZE Q`F accounting practice 会计惯例
lG\6z"K accounting principle 会计准则
/AJ#ngXz accounting record 会计记录
/'V(F* g accounting report 会计报告
, cbCt Accounting Services Branch [Treasury] 会计事务部〔库务署〕
HC 4vet Accounting Society of China 中国会计学会
Svs!C+:le accounting statement 会计报表
@l7~Zn accounting system 会计制度；会计系统
mVg$z accounting transaction 会计事项；帐务交易
Hh_Yd) accounting treatment 会计处理
d-=RS]j;j accounting year 会计年度
8n.sg({g accretion 增值；添加
MeXzWLH accrual 应计项目；应累算数目
bbDl?m&bq accrual basis 应计制；权责发生制
GOT@ accrual basis accounting 应计制会计；权责发生制会计
(v11;k dJB accrue 应累算；应计
WOW:$.VO^ accrued benefit 应累算利益
r#ISIgJXG accrued charges 应计费用
p;["> [" accrued cumulative preference share dividend 应累算的累积优先股股息
xWw Qm'I2} accrued expenses 应累算费用
Hm>M}MF3 accrued interest payable 应付利息；应计未付利息
Z /#&c accrued interest receivable 应收利息；应计未收利息
v99gI%TA' accrued right 累算权益
P}] xz Vy accruing profit 应累算的利润
HN/ %(y accumulated fiscal reserve 累积财政储备
d|^cKLu accumulated profit 累积利润；滚存溢利
uSeRn@ accumulated reserve 累积储备
6qW/Td|g accumulation of surplus income 累积收益盈余
:L~{Q>o acquired assets 既得资产
pzX684 acquisition 收购；购置；取得
OLT hi[Yn acquisition cost 购置成本
|v,5s=} 7 acquisition expenses 购置费用
O5:?nD acquisition of 100% interest 收购全部股权
5 pJ)OX acquisition of control 取得控制权
n"[VM=YGI acquisition of fixed assets 购置固定资产
*Nv!Kuk acquisition of shell “买壳”
cs'ylGH acquisition price 收购价
Xz,- ' act of God 天灾
S7{L-"D =y acting partner 执事合伙人
5_bIc=L1 active market 买卖活跃的市场；交投畅旺的市场；旺市
svt%UE|_:$ active partner 积极参与的合伙人
zG \g{cB active trading 交投活跃
(zW;&A actual circulation 实际流通
^Z?X\t actual cost 实际成本
v9<7= D&x actual expenditure 实际开支；实际支出
8db J' actual income 实际入息；实际收入；实际收益
@8IY J{= actual market 现货市场
tY?_#rc actual price 现货价；实际价格
q|*}>=NX actual profit 实际利润
jwm2ZJW actual quotation 实盘；实际价位；实际报价
28 h3Ayw4 actual year basis 按实际年度计算
XS$5 TNI actuals 实货
U>0' K3_ actuarial investigation 精算调查
80PlbUBb! actuarial principle 精算原则
9.<d S actuarial report 精算师报告
c$ X0 C&m Actuarial Society of Hong Kong 香港精算学会
BXNt@% actuarial valuation 精算师估值
>d .o1< actuary 精算师
``%uq) G=D ad referendum agreement 暂定协议；有待覆核的协定
W<J".2 D ad valorem duty 从价税；按值征税
aBo8?VV]8 ad valorem duty system 从价税制
]_cBd)3P} ad valorem fee 从价费
YeN /J.R ad valorem tariff 从价关税
ttEQgkd` additional allowance 额外免税额
Y^zL}@ additional amount for unexpired risk 未过期风险的额外款额
G k'j<a
additional assessable profit 补加应评税利润
<SiD m-=E additional assessment 补加评税
7@[3]c<= additional commitment 额外承担
bjgf8427I additional commitment vote 额外承担拨款
4nC`DJ;V additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
KfC8~{O - additional dependent parent allowance 供养父母额外免税额
xM ]IU
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4vri=P 2% additional stamp duty 附加印花税
.C]V==z`[4 additional tax 补加税罚款；补加税款
^P5+ _P Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3j{VpacZY adjudged bankrupt 被裁定破产
]1A"l!yf adjudicated bankrupt 裁定破产人
'b#`)w@/= adjudication fee 裁定费；评定印花税额手续费；评估契据费
6`sOhVD adjudication of bankruptcy 裁定破产；宣告破产
K<@g U\-! adjudication of insolvency 裁定无力偿还债务
#St=% ! adjusted actual 经调整的实数；调整后的实数
;aZ$qgN*Y adjusted current assets 经调整的流动资产；调整后的流动资产
,@+ 7(W adjusted figure 经调整的数字；调整后的数额
MQL1 />j; adjusted liabilities 经调整的负债；调整后的负债
,2 Y P D4 adjusted loss 经调整的亏损；调整后的亏损
fz%I ' +! 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
E)eRi"a46 adjusted profit 经调整的利润；调整后的利润
'4gi*8Y adjusted surplus 经调整的盈余额；调整后的盈余额
YkRv ~bc1] adjusted value 经调整的价值；调整后的价值
;]ojfR=?% adjustment 调整；修订；理算〔保险〕
"=cWcztiP adjustment centre 调剂中心
SU0K#: adjustment lag 调整过程的时间差距；调整时差
L nQm2uF adjustment mechanism 调整机制
B{ fP j9Y0 adjustment of loss 亏损调整
J(BtGGU' adjustment process 调整过程；调整程序
T [mo
PD5 adjustment range 调整幅度
!PN;XZ~{ administered exchange rate 受管制汇率
*? /9lAm Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^i3~i?\,P administration expenses 行政费用
K".\ QF,: administration fee 手续费；行政费
GF6c6TXF@ administration in bankruptcy 破产管理
2?3D`
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;^5d^-T administrator 管理人；遗产管理人
yNY *Fl! administrator of the estate 遗产管理人
GA19=gow admission of debt 债项承认书
bM]\mo>z< admission of proof 接纳债权证明
@(XX68 advance 放贷款项；垫付款项；预支款项；预付款项
& Gp~)% advance account 暂支帐目；预付款帐户
x+j5vzhG) advance compensation 预付补偿金
W "9?D advance from shareholder 股东垫款
!V~`e9[rl advance pending reimbursement 预支以待日后付还
al/3$0#U advanced economy 先进经济体系
{}Y QB'} advancement 预付；预付财产
SHw%u~[hu advances warrant 垫款令
>>lT-w advancing 贷出
hg}Rh adverse balance 逆差
:e- &, K adverse exchange 逆汇
EleK*l advertisement addressed to shareholders 在报章刊登的致股东通告
<ex,@ {n4 advice for collection 托收通知书
1:- ^* advice of drawing 提款通知书；汇票通知书
__U;fH{c advice of payment 付款通知
F$ kLft[: Advisory Committee [Securities and Futures Commission]
T GnyN'P| 谘询委员会〔证券及期货事务监察委员会〕
s>E u[ uA Advisory Committee on Diversification 经济多元化谘询委员会
M8Y\1#~ affidavit 誓章；遗产申报誓章
=}S*]Me5 affidavit of no receipt 述明无收款的誓章
B_FfXFQm< affiliate 联号；联营公司；附属公司
f
=H,B Q affiliated company 附属公司；联号；联营公司
4:$?u}9[:[ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:3qA7D } affordability 负担能力
%|(~k*s4 African Development Bank [AfDB] 非洲开发银行
]=A=VH& after-acquired property 事后取得的财产
28l",j) S after-hours dealing 市后交易
^%X,Rml<e after-tax profit 税后盈利；税后利润；税后溢利
RX",Zt$q agency agreement 代理协议
\~H; Wt 5 agency expenses 代理机构的开支
3VJoH4E!6 agency fee 代理费
\0 %) eJ Agency Law 《代理法》
q7}$F]UM" agent 代理人；承销人
x)6yWr[ri% agent of company 公司代理人
te ?R(& agent's fee 代理人费；经纪费
@ kR/=EfS aggregate 总计；总数；总体数字
V1R=` aggregate amount 总款额；总额
. e2qa aggregate assets and liabilities 总体资产与负债
ien >Ou aggregate at constant price 按固定价格计算的总体数字
@:$zReS2 aggregate demand 总需求
|CME:; {T aggregate gross position 总持仓量
lf3:Z5*&> aggregate limit 总限额
@;>TmLs aggregate of salaries tax 合计薪俸税
uVoM2n?D%^ aggregate performance 总体表现；总体业绩
5MJ`B: He+ aggregate supply 总体供应
w7Nb+ /,sg aggregate surplus 总盈余
.Z=D| &! aggregate total 整体总额
WeG T} aggregate value 总值；合计价值
MRvtu E|g aggregated basis 合计基准
E .v~ <[g aggregated net chargeable income 合计应课税入息实额
Qh%(yL! aggregation 合并计算；合计；总和
}Sa2s&[< aggregation of incomes of husband and wife 夫妇入息合并计算
#pJ^w>YNy aggregation of property 财产的总和
J-g#zs agio 差价；贴水
EUdu"'=4a 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》
7+aTrE{ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"rz|sbj 《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》
y}jX/Ln Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Ba/Z<1) 《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》
H27J kZ& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x ; NCW 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?' H);ou-p agreement for a settlement 授产协议
/kGRN @ agreement for assignment 转让协议
pyK|zvr-r agreement for sale 售卖协议；买卖协议
ua(y! Im agreement for sale and purchase 买卖协议
&_
er_V~ agreement for the payment of interest 支付利息协议
*JXiOs agreement for the repayment of money 还款协议
jyF0as b agreement of reinsurance 再保险协议
(;=:Qj aoZ Agricultural Bank of China 中国农业银行
X&._<2 air passenger departure tax 飞机乘客离境税
LP b Z. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
(j-[ m\w F airport tax 机场税
{t: ZMUV alcohol duty 酒精税
C)>
])'S alienation 让与；让渡；转让
gBRhO^Sz alimony 生活费；赡养费
) f4D2c&VE All Ordinaries Index [AOI] 所有普通股指数
{N+N4* all risks 全险；综合险
Vm]ltiTVk All Sales Record for Stock Market 《股票市场成交报告》
P>%\pCJ]) Allied Capital Resources Limited 新联财务有限公司
S5ka ;g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Xz5 aTJ& allocation letter 拨款信件
gP .Q_/V allocation of fund 分配款项；预留款项
uV<I!jyI allocation of profit 利润分配；溢利分配
2U, O
e9 allocation warrant 拨款令
G. K3'^_ allotment 分配；配股
<Gzy*1 Q& allotment notice 股份配售通知；配股通知
m`UNdFS allotment of shares 股份分配
@L|X('i allowable 可获宽免；免税的
k))*Sg allowable business loss 可扣除的营业亏损
'j=7'aX>K allowable expenses 可扣税的支出
TDg#O!DUF allowance 免税额；津贴；备抵；准备金
JDVMq=ui allowance for debts 债项的免税额
"H>L!v allowance for depreciation by wear and tear 耗损折旧免税额
;J pdnV allowance for funeral expenses 殡殓费的免税额
UD [S>{
allowance for inflation 为通货膨胀而预留的款项；通胀准备金
mg)lr&-b allowance for repairs and outgoings 修葺及支出方面的免税额
+F ~;Q$T allowance to debtor 给债务人的津贴
.:,RoK1 alteration of capital 资本更改
lpkg( J#& alternate trustee 候补受托人
0 j%@P[zQ amalgamation 合并
ZjLzS]\a ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
sqHv rI ambit of charges 征税范围；收费范围
=t l[?6 amended valuation 经修订的估值
s}A)sBsaP3 American Commodities Exchange 美国商品交易所
((rk)Q+;v American Express Bank Limited 美国运通银行
/=4P< &J American Stock Exchange 美国证券交易所
+v%V1lf^~ amortization 摊销
l|-1H76 amount due from banks 存放银行同业的款项
?}%Gr,tj2 amount due from banks abroad 存放海外银行同业的款项
DG1
>T amount due from holding companies 控股公司欠款
Xg.'<.!g0 amount due from local banks 存放本港银行同业的款项
=flgKRKk.r amount due to banks 银行同业的存款
~,yHE3B\G amount due to banks abroad 海外银行同业的存款
jz c/Olb amount due to holding companies 控股公司存款
H n+1 I amount due to local banks 本港银行同业的存款
Byey Uw amount due to outport banks 外埠银行同业的存款
YMP:T?vMVh amount for note issue 发行纸币的款额
^a|$z$spf amount of bond 担保契据的款额
%>'2E ! % amount of consideration 代价款额
/h%<e amount of contribution 供款数额
u4B, |_MK amount of indebtedness 负债款额
*!UY;InanX amount of principal of the loan 贷款本金额
>x)YdgJ* amount of rates chargeable 应征差饷数额
WM BntB amount of share capital 股本额
<Fb3\T L amount of sums assured 承保款额
70&v`" amount of variation 变动幅度
13G a # amount of vote 拨款数额
eN{[T
PPCq amount payable 应付款额
yyh
L]Uq"= amount receivable 应收款额
8%JxXtWW` Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(5{ |']G analysis 分析
o#E 3{zM ancillary risk 附属风险
mnL
\c' annual account 周年帐目；周年帐目报表；年度决算；年结
1Nx.aj i annual accounting date 年结日期
vTjgW ?9 annual allowance 每年免税额；年积金；年度津贴；年津
R|H9AM
~E annual balance 年度余额
<5/r annual disposable income 每年可动用收入
h{.KPK\ annual estimates 周年预算
2}]6~i annual fee 年费
AY:3o3M annual general meeting 周年大会
+O3ze L annual growth rate 年增率；每年增长率
=25q Y"Mf annual long-term supplement 长期个案每年补助金
?RvXO'm l annual pensionable emolument 可供计算退休金的年薪
VE^NSk Oa& annual report 年报
_:0<]<x? Annual Report on the Consumer Price Index 《消费物价指数年报》
C1P {4 U annual return 周年报表；周年申报表；每年报税表格
7P9n.
[ Annual Return Rules 《周年报表规则》
1Nw&Z0MI annual review of consumer prices 每年消费物价回顾
I"@X~Y7} annual roll-forward basis 逐年延展方式
bv0 B annual salary 年薪
-@i)2J_WP annual statement 年度报表；年度决算表
6BVV2j)zl: 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
.%`|vGF annuitant 年金受益人
)7=B]{B_ annuity 年金
P]T(I/\g annuity contract 年金合约
X`]-) (U X annuity on human life 人寿年金
G ;V@oT antecedent debt 先前的债项
BDxrS q,H ante-dated cheque 倒填日期支票
2F^
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anticipated expenditure 预期开支
;6t>!2I>C anticipated net profit 预期纯利
PC/fb-J anticipated revenue 预期收入
KgVit+4u/ anti-inflation measure 反通货膨胀措施
" e g`3v anti-inflationary stance 反通货膨胀立场
%@ $h?HP apparent deficit 表面赤字
q#v.-013r apparent financial solvency 表面偿债能力
QRdNi 1&M apparent partner 表面合伙人
'T7JXV5 application for personal assessment 个人入息课税申请书
RGhl` ; application of fund 资金应用
o^4qY application to release as liquidator and to destruct the books of accounts and documents
<1&kCfE& 申请免除清盘人职务及毁灭帐簿与文件
~X5 yHf3 appointed actuary 委任精算师
+,7 dj:0S appointed auditor 委任核数师；委任审计师
c a_N76o! appointed trustee 委任的受托人
m{!BSl appointer 委任人
-'JTVfm. apportioned pro rata 按比例分摊
;|w & n apportionment 分配；分摊
z=!$3E ecr Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
rf Yu8- apportionment of estate duty 遗产税的分摊
c }ivYH?`w appraisal 估价；评估
MjE.pb appreciable growth 可观增长
B P"PUl: appreciable impact 显着影响
^j '; 4' appreciable increase 可观增长
l7aGo1TcIh appreciation 增值；升值
Xn"n5 =M appreciation against other currencies 相对其他货币升值
m0 ]LY-t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
F R0zK=\ appreciation tax 增值税
aRq7x~j
)\ appropriation 拨款；拨用；拨付
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appropriation account 拨款帐目
:84ja>`c Appropriation Bill 拨款法案
Y+iC/pd appropriation-in-aid system 补助拨款办法
G#5Cyu<r! approved assets 核准资产
@iUzRsl approved basket stock 认可一篮子证券
3`TC* approved budget 核准预算
v Q+}rHf`[ approved charitable donation 认可慈善捐款
3k ;U#H approved charitable institution 认可慈善机构
vi4 1` approved currency 核准货币；认可货币
)&+_ T+\ approved estimates 核准预算
vP mP<c)cb approved estimates of expenditure 核准开支预算
h@Ea$1'e, approved overseas insurer 核准海外保险人
dVVeH\o approved overseas trust company 核准海外信托公司
b-]E -$Uz approved pooled investment fund 核准汇集投资基金
% %c0UaV approved provident fund scheme 认可公积金计划
kBIF[.v(\ approved provision 核准拨款
0o At=S approved redeemable share 核准可赎回股份
fj0+a0h approved regional stock 认可地区性证券
i0- !! approved retirement scheme 认可退休金计划
j 6 Jz approved subordinated loan 核准附属贷款
rRcfZZ~` M arbitrage 套戥；套汇；套利
y;0.P?Il" arbitrageur 套戥者；套汇者
'`"LX!"ZO arbitrary amount 临时款项
-_uL;9r arrangement 措施；安排；协定
2-llT arrears 欠款
=d~]*[8 arrears of pay 欠付薪酬
VT3Zo%X x arrears of revenue 逾期未收税款；逾期未收的帐项
Sx;zvc articles of association 组织章程；组织细则；组织章程细则
c/;t.+g Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
}Bc'(2A;, ascertainment of profit 确定利润
?#}=!$p "Asia Clear" “亚洲结算系统”
:m8ED[9b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
||`w MWq Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
><LIOFqsS Asian Development Fund [ADF] 亚洲发展基金
H !F'I)1 Asian dollar bond 亚洲美元债券
)FWF T:P~ Asian dollar market 亚洲美元市场
dadOjl)S) Asian dollar rate 亚洲美元利率
aU^>kRGc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
n ^n' lgUT Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
ZhxMA*fL asked price 沽盘；喊价；索价；卖方报价
+D?d)lK assessable income 应评税入息
:N8D1e-a assessable loss 应评税亏损
<kLY1 EILM assessable profit 应评税利润
ejgg .G ^ assessable value 应评税值
Z ;% assessed profit 估定利润
IL.Jx:(0 assessed value 经评估价值
m6 h A,li assessment 评税；评定；估价；评税单
>-X& /i assessment number 评税编号；估价编号
?jqZeO#W7 assessment of additional tax 补加税评税
=#BeAsFfO assessment of performance 业绩评估；实绩评价
rO]C`bg Assessor 评税主任
1Dt"Rcn"4 asset price bubbles 资产价格泡沫
X&wK< asset-backed securities 具资产保证的证券
4bAgbx-^ assets accretion 资产增值
f@LUp^ Z/v assets and liabilities 资产与负债
wB9IP{Pf assets betterment statement 资产递增表；资产改进表
L%B+V;<h3 assets lending 实物放款；有抵押贷款
=v:_N.Fh-c assets of the company passing on the death 死者去世时转移的公司资产
07(E/A] assets pledged as security for liabilities 用作负债抵押的资产
++&F5'?g assets portfolio 资产投资组合
$)n{}8^ assets price 资产价格
Maa5a assets quality 资产质素
~;+i[Z&e assets realization 资产变现
H5&>Eny assets refinancing arrangement 资产再集资安排
"3\RJ?eW:S assets securitization 资产证券化
7e8hnTzl8< assets situated outside Hong Kong 在香港以外地方的资产
P? 9C BhN assets stripping 削减资产；拆卖资产
EHzZ9zH\ assets value 资产值
'/sc `(`:0 assignee 承让人
m9L+|r assignment 转让；转让书；转让契
H ~ks"D1 assignment of interest 权益转让
M<ad>M assignment of letters patent and trade mark 专利证书及商标转让
Ku&(+e assignment of property 物业转让；物业转让书
e3S6+H),I assignment right 转让权
++ dV5 assignor 转让人
5 @0c@Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
uFok'3!g7% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2~ 'Q#( associate member 附属会员
#m$H'O[WG\ associated body corporate 相联法人团体
xje{ kx# associated company 相联公司；联属公司
yLDHJ}R associated corporation 相联法团
,7j`5iq[m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
c U{LyZp 公认会计师公会〔英国〕
+Og O<P Association of Futures Exchange Brokers 香港期货经纪协会
20fCWVw}?} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
fLD9R Z8_ association of underwriters 承保人组织
_eO] awsA assumption of control 接管
[w{ZP4d> assurance 担保；保险；转易；转易书
k&~vVx assurance of interest 权益的转易
s &.Z;X at 19XX price 按一九ＸＸ年价格计算
il#rdJ1@t at a discount 按赔价计算；按贴水价格计算；打折扣
e<p$Op at a premium 按溢价计算；按升水价格计算
?0?' at call 通知付款；按通知
PN.6BJvu at constant market price 按固定市价计算
k BONP^ xI at constant price 按固定价格计算
A%GJ|h ,i at cost 按成本计算
IcQ?^9%{ at current market price 按当时市价计算；按现时市价计算
Z(<ul<?r at current price 按当时价格计算；按现时价格计算
x _2]G' at factor cost 按要素成本计算；按生产要素成本计算
ze 4/XR at money-of-the-day price 按付款当日价格计算
?BLOc;I&a at or better 按指定或较佳价位〔买卖指令〕
26Yg?:kP at par 按面值计算；平价
AoR`/tr, at sight 见票即付
TuF:m "4 at the close 按收市盘
B "qG-ci at the opening 按开市盘
5=?&q 'i attestation 见证；见证条款
?DRC!
9o^ at-the-money option 平价期权
Ee|@l3) attorney 受权人；受托代表人
yq<YGNy! attornment 新拥有人承认书
QqwX Fk attributable profit 可归属利润
!3b%Q</M H attributable share value 可归属股份价值
lp9<j1Wl Auckland Stock Exchange 奥克兰证券交易所
5G!X4%a auction 拍卖
;=7z!:) auctioneer 拍卖商
r[,KE.^6~# audit 审计；核数
@"~\ [z5 Audit Commission 审计署
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8j ^H, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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b R 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
HAiUFO/R audit review 帐目审查
Tt vS|09p; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
E$ 1^}RGT) audited account 审计帐目；经审计的帐目
9:Y:Vx audited annual account 经审计的周年帐目
jqLyX audited balance sheet 经审计的资产负债表
b9Y pUm7# auditor 核数师；核数主任；审计师
+p[~hM6? auditor's certificate 核数师证明书；审计师证明书
gO/(/e>P auditor's report 核数师报告；审计师报告
eyE&<:F#J Aussie bond 澳元债券
uVk8KMYU austerity budget 紧缩预算
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bho k Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
YL. z|{\e Australia All Ordinaries Index 澳洲所有普通股票指数
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Australian Dollar [AUD] 澳元
~H$XSNPi Australian Options Market 澳大利亚期权市场
%*gO<U4L] Australian Securities Commission 澳洲证券事务监察委员会
kzmt'/ L8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
i f"v4PHq Australian Stock Exchange 澳大利亚证券交易所
]lo1Kw Austrian Schilling [ATS] 奥地利先令
m3WV<Cbz authentication 认证；鉴证
L,ra=SV F authority to purchase 委托购买证；委购书
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L"\N 7 authorization 认可；核准；授权；授权书
*Q>:|F[vM authorization by direction 指示授权
jg stx3 authorization by instruction 指令授权
k|_2aQ02 authorization by warrant 令状授权
"4`%N A authorization of unit trust 单位信托的认可
<oO,CXF authorized agent 指定代理人
,,J3 h authorized capital 法定资本
WAa?$"U 2 authorized clerk 出市员
Cb6MD authorized dealer 认可交易商
Gw./qu-W authorized financial institution 认可财务机构
\1!k)PZdTW authorized fund 认可基金
;1dz?'%V authorized fund house 获授权的基金公司；认可基金公司
/'1y`j< authorized institution 认可机构
v<SEGv - authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
IBqY$K+l authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/OP*ARoC21 authorized insurer 获授权保险人；获认可承保人
VMWg:=~$ authorized investment 特准投资项目
}"-r;i authorized person 获授权人
| rvr Sab) authorized representative 获授权代表
c| R/,/ authorized share capital 法定股本
jQb D2x6( automated quotation system 自动报价系统
9PJDT] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Z C93C7lJ 自动交易系统〔香港期货交易所有限公司〕
cOb%SC[A{ automatic adjustment mechanism 自动调整机制
mQs$7t[>t automatic adjustment system 自动调整系统
[ z ~Nw# Automatic Clearing House 自动票据交换所
K[[k,W]qb automatic exchange rates accumulation system 自动化汇率累集系统
.ndQ(B Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
LC{hoq\ automatic teller machine [ATM] 自动柜员机
]'Yw#YB autopay 自动转帐
2X*<Fma3C available assets 可用资产
X{
=[q|P available fiscal reserve 现存财政储备
Ic}ofBK available profit 可用利润
~Hs{(7 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
dO[4}FZ$ average 平均；平均数；海损
gp)ds^ average basic salary 平均基本薪金
`VsG a average consumer expenditure 平均消费开支；一般消费开支
Lm|X5RVq average cost 平均成本
l:eN u}{& average cost of land production 增辟土地平均成本
C6w{"[Wv=X average daily turnover 平均每日成交额
f
99PwE(= average daily wage rate 平均每日工资率
<<6w9wNon average expenditure pattern 平均开支模式
m3!M L>nLt average growth rate 平均增长率
G U3 /s&9 average net fixed assets 固定资产平均净值
bY~ v0kg average of relatives 相对价格平均数
"o 3"1s>d{ average price 平均价格
.LhmYbQ2WE average propensity to consume 平均消费倾向；一般消费倾向
CiI:
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[M S.5+1Y average rate 平均率
2-0cB$W+ average revenue 平均收入；平均收益
)^H9C "7T average stock 平均库存；平均存货
Aa>gN average yearly rent 平均年租
S =p u avoidance of double taxation 避免双重课税
7Ca\ (82 avoidance of tax 避税
