A:
%f]:I A share Ａ股；甲类股份
L*:jXmUM_~ abatement of tax 减税；减扣免税额
Mxv;k%l|E| ABN AMRO Bank N.V. 荷兰银行
N0r16# -g above-the-line expenditure 线上项目支出；经常预算支出
kBffF@{
above-the-line receipt 线上项目收入；经常预算收入
j:VbrR ABSA Asia Limited 南非联合亚洲有限公司
b9l;a+]d absolute change 绝对数值变更
*6VF
$/rP absolute expenditure 实际开支
fZoHf\B]{ absolute guideline figure 绝对准则数字
Oeok ; : absolute interest 绝对权益
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absolute order of discharge 绝对破产解除令
' ET~ absolute profit margin 绝对利润幅度
v d[0X; absolute value 实值；绝对值
4M2j! Sw absolutely vested interest 绝对既得权益
Ig
f&l` \ absorbed cost 已吸收成本；已分摊成本
RN e^;
B absorption 吸收；分摊；合并
76`8=!]R absorption rate 吸收率；摊配率；分摊率
.4E&/w+ ACB Finance Limited 亚洲商业财务有限公司
.nVa[B |. acceptable form of reciprocity 合理的互惠条件
nR-YrR*k acceptable rate 适当利率；适当汇率
-X"p:=;j acceptance agreement 承兑协议
}R{ ts acceptance for honour 参加承兑
-[ wGX}} acceptor 承兑人；接受人；受票人
aJ>65RJ^= acceptor for honour 参加承兑人
; <ZLc TL accident insurance 意外保险
S Em Q@1 Accident Insurance Association of Hong Kong 香港意外保险公会
| AozR ~ accident insurance scheme 意外保险计划
N(Tz%o4 accident year basis 意外年度基准
2%_vXo=I accommodation 通融；贷款
WHj'dodS accommodation bill 通融票据；空头票据
2I,^YWR accommodation party 汇票代发人
9J2NH|]c account balance 帐户余额；帐户结余
++^l]8 account book 帐簿
B&n<M]7 account collected in advance 预收款项
] jo1{IcI account current book 往来帐簿
!*7 vFl account of after-acquired property 事后取得的财产报告
)84 ~ugs account of defaulter 拖欠帐目
TIQkW, account payable 应付帐款
I+tb[*X+ account payee only [A/C payee only] 只可转帐；存入收款人帐户
tg<EY!WY account receivable 应收帐款
vbyH<LPz5 account receivable report 应收帐款报表
lIW
}EM account statement 结单；帐单；会计财务报表
bAx-"Lu account title 帐户名称；会计科目
=ACVE;L? accountant's report 会计师报告
24z< gO Accountant's Report Rules 会计师报告规则
$}!p+$ accounting and auditing procedure 会计与审计程序；会计与核数程序
zN^n] N_? Accounting Arrangements 《会计安排》
+nJgl8'^y accounting basis 会计基础
Gz,i~XX accounting by Official Receiver 破产管理署署长呈交的帐目
{?:X8&Sf Accounting Circular 《会计通告》
4b98Ks Yg accounting class 会计类别
$\X[@E S0 accounting date 记帐日期；会计结算日期
s T}. v* accounting for money 款项核算
0.8 2kl Accounting Officer 会计主任
}&w Ur>= accounting period 会计报告期；会计期
&E.^jR~* accounting policy 会计政策；会计方针
ewctkI$,5 accounting practice 会计惯例
tFp Ygff< accounting principle 会计准则
s~5[![1
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x-^`~ p accounting report 会计报告
Xov Rg, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
YS/Y d[ e Accounting Society of China 中国会计学会
nU7>u U accounting statement 会计报表
v>Q #B accounting system 会计制度；会计系统
i3 @)W4{ accounting transaction 会计事项；帐务交易
w9< R#y[A accounting treatment 会计处理
H9Y W accounting year 会计年度
W*Zkc:{eB accretion 增值；添加
DH\0z[ accrual 应计项目；应累算数目
~?d Nd accrual basis 应计制；权责发生制
g/CSG IIT accrual basis accounting 应计制会计；权责发生制会计
S[PE$tYT#t accrue 应累算；应计
,-8"R`UI8 accrued benefit 应累算利益
DtXrWS/ accrued charges 应计费用
VY
| _d k accrued cumulative preference share dividend 应累算的累积优先股股息
g?z/2 zKR accrued expenses 应累算费用
3G}x;Cp\D accrued interest payable 应付利息；应计未付利息
Rwz0poG`WG accrued interest receivable 应收利息；应计未收利息
*U&0<{|T accrued right 累算权益
:~Wrf8 UQ accruing profit 应累算的利润
$4h 5rC g0 accumulated fiscal reserve 累积财政储备
ywGd> @ accumulated profit 累积利润；滚存溢利
J}v}~Cv accumulated reserve 累积储备
}dgfqq accumulation of surplus income 累积收益盈余
4T|b
Cs?e acquired assets 既得资产
Oo5w?+t acquisition 收购；购置；取得
`6~Aoe acquisition cost 购置成本
J^SdH&%Z acquisition expenses 购置费用
a_f ~N1kq acquisition of 100% interest 收购全部股权
4|riKo) acquisition of control 取得控制权
E8$ 20Ue acquisition of fixed assets 购置固定资产
/Z'L^ L%R acquisition of shell “买壳”
"{@A5A acquisition price 收购价
9K{%vK act of God 天灾
le/,R@]B9 acting partner 执事合伙人
,(qRc (Ho active market 买卖活跃的市场；交投畅旺的市场；旺市
9g'Lk P active partner 积极参与的合伙人
.HS"}A T active trading 交投活跃
BJ$9v bhZN actual circulation 实际流通
_(%d( E2? actual cost 实际成本
<D<4BnZ( actual expenditure 实际开支；实际支出
"p_ J8 actual income 实际入息；实际收入；实际收益
oM2l-[- actual market 现货市场
Wh+{mvu# actual price 现货价；实际价格
\^L`7cBL actual profit 实际利润
8 OY 3A actual quotation 实盘；实际价位；实际报价
EofymAi% actual year basis 按实际年度计算
>,gg5<F-E actuals 实货
x@P y>f2 actuarial investigation 精算调查
52:HNA\E/ actuarial principle 精算原则
:61Tun actuarial report 精算师报告
v1o#1 ; Actuarial Society of Hong Kong 香港精算学会
3er nTD*` actuarial valuation 精算师估值
xjfV?B'Y}V actuary 精算师
:W!7mna ad referendum agreement 暂定协议；有待覆核的协定
%7zuQ \w ad valorem duty 从价税；按值征税
_}lZ,L(w ad valorem duty system 从价税制
q E&v ; ad valorem fee 从价费
]
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BLfTsNzmt additional allowance 额外免税额
0^I|u t4 additional amount for unexpired risk 未过期风险的额外款额
C7lH]`W|/ additional assessable profit 补加应评税利润
i2E )P x additional assessment 补加评税
ehzM) uK additional commitment 额外承担
60P#,o @G additional commitment vote 额外承担拨款
]R h#g5X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|=Eo?Q_ additional dependent parent allowance 供养父母额外免税额
i
UCXAWP additional provision 额外拨款
"6MVvpy" additional stamp duty 附加印花税
"& ])lz[u additional tax 补加税罚款；补加税款
CR8 /Ke Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1"zDin!A adjudged bankrupt 被裁定破产
ML w7 }[ adjudicated bankrupt 裁定破产人
0
HGM4[)= adjudication fee 裁定费；评定印花税额手续费；评估契据费
sGy eb5c adjudication of bankruptcy 裁定破产；宣告破产
b LlKe50 adjudication of insolvency 裁定无力偿还债务
G_;)a]v8) adjusted actual 经调整的实数；调整后的实数
2 `7==? adjusted current assets 经调整的流动资产；调整后的流动资产
GPkmf%F J adjusted figure 经调整的数字；调整后的数额
2D75:@JL}| adjusted liabilities 经调整的负债；调整后的负债
E7t+E)= 8 adjusted loss 经调整的亏损；调整后的亏损
7!@-*/|!S9 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
QLXN*c adjusted profit 经调整的利润；调整后的利润
4 !i$4 adjusted surplus 经调整的盈余额；调整后的盈余额
wQqb`l7+ adjusted value 经调整的价值；调整后的价值
.{ocV#{s adjustment 调整；修订；理算〔保险〕
jF ^~p9z adjustment centre 调剂中心
kpJ @M%46
adjustment lag 调整过程的时间差距；调整时差
UtPLI al adjustment mechanism 调整机制
F_w
Z"e6 adjustment of loss 亏损调整
x2OaPlG,&V adjustment process 调整过程；调整程序
N4^-` adjustment range 调整幅度
\|H!~) h$1 administered exchange rate 受管制汇率
%eX{WgH Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E@@5BEB ~ administration expenses 行政费用
'Y *E<6: administration fee 手续费；行政费
',Y.v"']4 administration in bankruptcy 破产管理
+c(zo4nZ administration order 遗产管理令
E(O74/2c8 administrator 管理人；遗产管理人
f\]sz?KY administrator of the estate 遗产管理人
_,p/l&< admission of debt 债项承认书
0H6(EzN admission of proof 接纳债权证明
i!J8 d" advance 放贷款项；垫付款项；预支款项；预付款项
S=5<^o^h3 advance account 暂支帐目；预付款帐户
?u{~> advance compensation 预付补偿金
|v \_@09= advance from shareholder 股东垫款
/xsF90c\h advance pending reimbursement 预支以待日后付还
.Zn^Nw3 advanced economy 先进经济体系
l= =`` advancement 预付；预付财产
.u*0[N advances warrant 垫款令
S?> HD| Z advancing 贷出
kE:nsXI
) adverse balance 逆差
< Wfx+F adverse exchange 逆汇
PPb7%2 r advertisement addressed to shareholders 在报章刊登的致股东通告
D? ;"9e% advice for collection 托收通知书
kDEPs$^ advice of drawing 提款通知书；汇票通知书
#xho[\ advice of payment 付款通知
(61EDKNd9 Advisory Committee [Securities and Futures Commission]
G9Y#kBr 谘询委员会〔证券及期货事务监察委员会〕
.X@FXx& Advisory Committee on Diversification 经济多元化谘询委员会
'C`U"I affidavit 誓章；遗产申报誓章
_7H7
dV affidavit of no receipt 述明无收款的誓章
3L< wQ( affiliate 联号；联营公司；附属公司
7op`s5i affiliated company 附属公司；联号；联营公司
&+cEV6vb+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>pU$wq|i affordability 负担能力
lpQS up African Development Bank [AfDB] 非洲开发银行
k3u "A_"c after-acquired property 事后取得的财产
G0/4JSH after-hours dealing 市后交易
[<2<Y after-tax profit 税后盈利；税后利润；税后溢利
P^ A!.}d agency agreement 代理协议
{9?Jj A agency expenses 代理机构的开支
?ATOXy agency fee 代理费
W}m)cn3@ Agency Law 《代理法》
Lhl]g^SN agent 代理人；承销人
BUWqI dg agent of company 公司代理人
f-bVKHt agent's fee 代理人费；经纪费
h}*/ Ge]aM aggregate 总计；总数；总体数字
/j4P9y^]= aggregate amount 总款额；总额
0rOfrTNOz% aggregate assets and liabilities 总体资产与负债
Y'1S`. aggregate at constant price 按固定价格计算的总体数字
gbI^2=YT' aggregate demand 总需求
XlV0* }S aggregate gross position 总持仓量
Sm)Ha:[ 4 aggregate limit 总限额
hWM<
0= aggregate of salaries tax 合计薪俸税
]"t@-PFX< aggregate performance 总体表现；总体业绩
x}_]A$nV aggregate supply 总体供应
Zo |.1pN aggregate surplus 总盈余
z> XrU>} aggregate total 整体总额
=T -&j60 aggregate value 总值；合计价值
xAK6pDp aggregated basis 合计基准
lt
^GvWg aggregated net chargeable income 合计应课税入息实额
T^Y([23 aggregation 合并计算；合计；总和
[h^2Y&Au 5 aggregation of incomes of husband and wife 夫妇入息合并计算
ySx>L uY#3 aggregation of property 财产的总和
8VeQ-#7M/ agio 差价；贴水
-7*ET3NSI/ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
v/](yT Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[Yo,*,y31 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
:e_V7t ) o Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
d@ i}-; 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
}j^i}^Du, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
N9jH\0nG 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Hw7;;HK
7 agreement for a settlement 授产协议
7Nk!1s : agreement for assignment 转让协议
}RzWJ@QD< agreement for sale 售卖协议；买卖协议
'_GrD>P)- agreement for sale and purchase 买卖协议
xfpa]Z agreement for the payment of interest 支付利息协议
,5| &A agreement for the repayment of money 还款协议
j <Bkj/ agreement of reinsurance 再保险协议
)we}6sE" Agricultural Bank of China 中国农业银行
6%t1b M
a air passenger departure tax 飞机乘客离境税
o<[#0T^K Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|_] Q$q[[% airport tax 机场税
H=g`hF]` alcohol duty 酒精税
G+% zn| alienation 让与；让渡；转让
qT%FmX alimony 生活费；赡养费
I$<<(VWH All Ordinaries Index [AOI] 所有普通股指数
;g @4|Ro all risks 全险；综合险
eZSNNgD<: All Sales Record for Stock Market 《股票市场成交报告》
=osv3>&q Allied Capital Resources Limited 新联财务有限公司
e7m*rh%5> all-items index [Consumer Price Index] 总指数〔消费物价指数〕
JTr vnA allocation letter 拨款信件
SSPHhAeH8 allocation of fund 分配款项；预留款项
nSW=LjrO~< allocation of profit 利润分配；溢利分配
eCqHvMp allocation warrant 拨款令
K%a%a6k` allotment 分配；配股
t/cY=Wp allotment notice 股份配售通知；配股通知
$"FQj4%d allotment of shares 股份分配
jBgP$g allowable 可获宽免；免税的
PK{acen allowable business loss 可扣除的营业亏损
-* $HddD allowable expenses 可扣税的支出
L\@I*QP allowance 免税额；津贴；备抵；准备金
jzDuE{ allowance for debts 债项的免税额
d Vj_8> allowance for depreciation by wear and tear 耗损折旧免税额
z2g3FUTX)b allowance for funeral expenses 殡殓费的免税额
VKq=7^W allowance for inflation 为通货膨胀而预留的款项；通胀准备金
yK a{08X: allowance for repairs and outgoings 修葺及支出方面的免税额
4Uphfzv3 D allowance to debtor 给债务人的津贴
(BTVD ,G alteration of capital 资本更改
EK;YiJ alternate trustee 候补受托人
vr6MU< amalgamation 合并
qv]}$WU ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
v gsJeV`}I ambit of charges 征税范围；收费范围
V!lZ\) amended valuation 经修订的估值
g] 4(g<:O
American Commodities Exchange 美国商品交易所
>Db; yC& American Express Bank Limited 美国运通银行
Kla'lCZ American Stock Exchange 美国证券交易所
$6 mX amortization 摊销
~io szX amount due from banks 存放银行同业的款项
4 3mP]*=A amount due from banks abroad 存放海外银行同业的款项
^G4 P y<s amount due from holding companies 控股公司欠款
.!f$
\1l amount due from local banks 存放本港银行同业的款项
(-ufBYO6 amount due to banks 银行同业的存款
MUTj-1 H6) amount due to banks abroad 海外银行同业的存款
iPd[l {85Z amount due to holding companies 控股公司存款
BQ=PW|[ amount due to local banks 本港银行同业的存款
g;2?F[8T h amount due to outport banks 外埠银行同业的存款
- o!$tI& amount for note issue 发行纸币的款额
n/ Sw P amount of bond 担保契据的款额
F
P* lQRA amount of consideration 代价款额
%kS(LlL+6 amount of contribution 供款数额
)(ImLbM) amount of indebtedness 负债款额
1guJG_;z amount of principal of the loan 贷款本金额
| N[<x@ amount of rates chargeable 应征差饷数额
t 5y;CxL amount of share capital 股本额
-( amount of sums assured 承保款额
bY Ey<7)x amount of variation 变动幅度
,1 [q^-9 amount of vote 拨款数额
'}fzX2Q# amount payable 应付款额
) n2 re?S amount receivable 应收款额
v6>_ j
L Amsterdam Stock Exchange 阿姆斯特丹证券交易所
| # 47 O analysis 分析
{u#;?u=| ancillary risk 附属风险
+kzo*zW$L annual account 周年帐目；周年帐目报表；年度决算；年结
-Z 4e.ay5 annual accounting date 年结日期
555XCWyrC annual allowance 每年免税额；年积金；年度津贴；年津
DNr@u/>vB annual balance 年度余额
wB!Nc Y\p annual disposable income 每年可动用收入
WU71/PYm` annual estimates 周年预算
^Wt * annual fee 年费
xT annual general meeting 周年大会
/ro =?QYb annual growth rate 年增率；每年增长率
m9.{[K" annual long-term supplement 长期个案每年补助金
n ~shK<!C annual pensionable emolument 可供计算退休金的年薪
-'t)=YJ annual report 年报
"Y~:|?(@- Annual Report on the Consumer Price Index 《消费物价指数年报》
>'&p>Ad) annual return 周年报表；周年申报表；每年报税表格
xa <UM5eI Annual Return Rules 《周年报表规则》
m 8aITd8 annual review of consumer prices 每年消费物价回顾
[8T^@YN annual roll-forward basis 逐年延展方式
:9QZ PsL annual salary 年薪
w8U&ls 1b annual statement 年度报表；年度决算表
9s6U }a'c 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}MFc/` annuitant 年金受益人
9f &C annuity 年金
>pp5 ;h8! annuity contract 年金合约
4nh>'v%pD annuity on human life 人寿年金
W g02 A\ antecedent debt 先前的债项
OmIg<v 0\; ante-dated cheque 倒填日期支票
;c4 gv,q@ anticipated expenditure 预期开支
*Z t# U# anticipated net profit 预期纯利
s' %R anticipated revenue 预期收入
8W,Jh8N6 anti-inflation measure 反通货膨胀措施
mP0yk| anti-inflationary stance 反通货膨胀立场
m^ tFi7c apparent deficit 表面赤字
:l f+W apparent financial solvency 表面偿债能力
Hn5|B 3vN apparent partner 表面合伙人
@d
mV application for personal assessment 个人入息课税申请书
Exc9`
7%. application of fund 资金应用
va}P j#= application to release as liquidator and to destruct the books of accounts and documents
r76J
N 申请免除清盘人职务及毁灭帐簿与文件
@ycDCB(D} appointed actuary 委任精算师
??M"6k appointed auditor 委任核数师；委任审计师
j4|N- : appointed trustee 委任的受托人
Kx;eaz:g x appointer 委任人
0yuS3VY) apportioned pro rata 按比例分摊
{^\+iK4bS apportionment 分配；分摊
qI#;j%V Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
+trC,D apportionment formula 分摊方程式
+
HK8jCa apportionment of estate duty 遗产税的分摊
i3 6eBjT appraisal 估价；评估
DAcQz4T` appreciable growth 可观增长
4 QvsBpz@ appreciable impact 显着影响
eU".3`CtY appreciable increase 可观增长
H!5\v"]WB appreciation 增值；升值
nxWY7hU appreciation against other currencies 相对其他货币升值
]:Ns f|C0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
E\as@pqo\p appreciation tax 增值税
m Oy^vMa appropriation 拨款；拨用；拨付
GO` Ru 8 appropriation account 拨款帐目
$\]&rZ Vi Appropriation Bill 拨款法案
]: 4*L appropriation-in-aid system 补助拨款办法
Ju96#v+: approved assets 核准资产
@~!wDDS approved basket stock 认可一篮子证券
8FKXSqhVM approved budget 核准预算
zg Nc4B approved charitable donation 认可慈善捐款
RS)tO0 approved charitable institution 认可慈善机构
'98 VYCL approved currency 核准货币；认可货币
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1 a\b" approved estimates 核准预算
lij.N) E approved estimates of expenditure 核准开支预算
bdC8zDD approved overseas insurer 核准海外保险人
T
6)bD& approved overseas trust company 核准海外信托公司
b{L/4b u approved pooled investment fund 核准汇集投资基金
5nT"r A approved provident fund scheme 认可公积金计划
j bVECi- approved provision 核准拨款
9Uj $K>: approved redeemable share 核准可赎回股份
mz, approved regional stock 认可地区性证券
lQ" p ! approved retirement scheme 认可退休金计划
gkE S5Q approved subordinated loan 核准附属贷款
pEBM3r!X arbitrage 套戥；套汇；套利
(tIo: j arbitrageur 套戥者；套汇者
i;/5Y'KZ arbitrary amount 临时款项
xJ>fm%{5 arrangement 措施；安排；协定
f&BY/ n, arrears 欠款
Fl kcU
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9 7GV2]-M arrears of revenue 逾期未收税款；逾期未收的帐项
=t9\^RIx)? articles of association 组织章程；组织细则；组织章程细则
Cs9.&Y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/fZe WU0W ascertainment of profit 确定利润
jc uB "Asia Clear" “亚洲结算系统”
^l9N48]| ? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
D8Ykg >B;& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
95 ; x=ju Asian Development Fund [ADF] 亚洲发展基金
$ M`hh{ - Asian dollar bond 亚洲美元债券
M?Dfu
.t Asian dollar market 亚洲美元市场
DI:]GED" = Asian dollar rate 亚洲美元利率
NdMb)l)m Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nuk*.Su Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=Xi07_8Ic< asked price 沽盘；喊价；索价；卖方报价
3Dng 1} assessable income 应评税入息
ABQ('#78 assessable loss 应评税亏损
';3{T:I assessable profit 应评税利润
"P 7nNa assessable value 应评税值
C-Q28lD}f assessed profit 估定利润
sH{4Y-J assessed value 经评估价值
1_9<3,7 assessment 评税；评定；估价；评税单
j (m.$: assessment number 评税编号；估价编号
9^oK tkoDZ assessment of additional tax 补加税评税
<0b)YJb4M assessment of performance 业绩评估；实绩评价
c~z82iXNO Assessor 评税主任
l`oZ) ?ur asset price bubbles 资产价格泡沫
)bS yB29S asset-backed securities 具资产保证的证券
~Sj9GxTe assets accretion 资产增值
sDPs
G5q< assets and liabilities 资产与负债
f .Q\Z'S^ assets betterment statement 资产递增表；资产改进表
AL9chYP}/ assets lending 实物放款；有抵押贷款
~;l@|7wGz assets of the company passing on the death 死者去世时转移的公司资产
ED=V8';D assets pledged as security for liabilities 用作负债抵押的资产
XGYbnZ~
assets portfolio 资产投资组合
h2Ld[xvCu% assets price 资产价格
)J2mM assets quality 资产质素
gb F+WE assets realization 资产变现
?}wk.gt> assets refinancing arrangement 资产再集资安排
#M9~L[nF S assets securitization 资产证券化
"I3@m%qv assets situated outside Hong Kong 在香港以外地方的资产
$"+ djI?E9 assets stripping 削减资产；拆卖资产
B3We|oe ! assets value 资产值
-ws? "_w assignee 承让人
\k .{-nh assignment 转让；转让书；转让契
B<5 R assignment of interest 权益转让
7m4a o K assignment of letters patent and trade mark 专利证书及商标转让
^ q{9 assignment of property 物业转让；物业转让书
nyQ&f'< assignment right 转让权
wPQH(~k: assignor 转让人
c G[ l!Z associate 有联系的人；有关连人士；相联者；合伙人；联系人
.~~nUu+M Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
8&GBV_`I associate member 附属会员
4 {y)TZ associated body corporate 相联法人团体
\UPjf]& associated company 相联公司；联属公司
_Gn2o2T associated corporation 相联法团
Y~c|hf L Association of Chartered Certified Accountants [ACCA] [United Kingdom]
((H^2KJn 公认会计师公会〔英国〕
')) 0Lh
l Association of Futures Exchange Brokers 香港期货经纪协会
L-ET<'u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
kVkU)hqR association of underwriters 承保人组织
xN5) assumption of control 接管
`, OG7hg assurance 担保；保险；转易；转易书
@5N]ZQ9 assurance of interest 权益的转易
.YhA@8nc~l at 19XX price 按一九ＸＸ年价格计算
BF\XEm?! at a discount 按赔价计算；按贴水价格计算；打折扣
)(bW#- at a premium 按溢价计算；按升水价格计算
h; p>o75O at call 通知付款；按通知
<c2E 'U)X at constant market price 按固定市价计算
mk;&yh at constant price 按固定价格计算
4w*Skl=F} at cost 按成本计算
fz|cnU at current market price 按当时市价计算；按现时市价计算
IHB} `e| at current price 按当时价格计算；按现时价格计算
XW[j!`nlk at factor cost 按要素成本计算；按生产要素成本计算
7I&&bWB at money-of-the-day price 按付款当日价格计算
s2h@~y at or better 按指定或较佳价位〔买卖指令〕
J[l7di5 at par 按面值计算；平价
CS 2 Bo at sight 见票即付
( /=f6^} at the close 按收市盘
MLXN Zd at the opening 按开市盘
GZEc l'h* attestation 见证；见证条款
?4+9fE< Q at-the-money option 平价期权
} df
W%{ attorney 受权人；受托代表人
L{X _^ attornment 新拥有人承认书
). <-X^@ attributable profit 可归属利润
j]{_s"O attributable share value 可归属股份价值
&-;4.op Auckland Stock Exchange 奥克兰证券交易所
zNs55e.rx auction 拍卖
x cd#& auctioneer 拍卖商
(ceNO4"cZ audit 审计；核数
X3{G:H0\p Audit Commission 审计署
yQ U{ zY Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
.CL[_;} 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〕
Q A<
Rhv, audit review 帐目审查
Z/W:97M Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
x3hB5p$q audited account 审计帐目；经审计的帐目
\K5DOM "# audited annual account 经审计的周年帐目
nL5cK: audited balance sheet 经审计的资产负债表
C uFSeRe auditor 核数师；核数主任；审计师
U bXh,QEG* auditor's certificate 核数师证明书；审计师证明书
{&cJDqz5= auditor's report 核数师报告；审计师报告
pV9IHs} Aussie bond 澳元债券
&q3"g*q austerity budget 紧缩预算
FEW14 U'O Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'9laa=H%8 Australia All Ordinaries Index 澳洲所有普通股票指数
fa-IhB1!K Australian Dollar [AUD] 澳元
qB ~rQPa Australian Options Market 澳大利亚期权市场
,kiv>{ Australian Securities Commission 澳洲证券事务监察委员会
y`VyQ WW Australian Society of Certified Practising Accountants 澳洲执业会计师公会
),0g~'I~D
Australian Stock Exchange 澳大利亚证券交易所
d?ex, f. Austrian Schilling [ATS] 奥地利先令
gR&Q3jlIV authentication 认证；鉴证
SzAJ2:qhl authority to purchase 委托购买证；委购书
B~6&{7 xc% authorization 认可；核准；授权；授权书
P Y_u/<u authorization by direction 指示授权
34`'M+3 authorization by instruction 指令授权
N nR D|A authorization by warrant 令状授权
.I7pA 5V{# authorization of unit trust 单位信托的认可
*T- <|zQ authorized agent 指定代理人
{o)L c6T8s authorized capital 法定资本
lNy.g{2f<m authorized clerk 出市员
;!=G authorized dealer 认可交易商
,$@bE authorized financial institution 认可财务机构
.7Dtm<K# authorized fund 认可基金
lsJSYJG& authorized fund house 获授权的基金公司；认可基金公司
o jafy} authorized institution 认可机构
A0/"&Ag] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
& TnS4O authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
S*==aftl( authorized insurer 获授权保险人；获认可承保人
];VA!++ authorized investment 特准投资项目
Q! o'}nA authorized person 获授权人
-C;^ 3R[
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Z
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?h3Y)5x T automated quotation system 自动报价系统
9 { 'N{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
aAZZ8V 自动交易系统〔香港期货交易所有限公司〕
}{,^@xdyW automatic adjustment mechanism 自动调整机制
HU1h8E$- automatic adjustment system 自动调整系统
n3T>QgK Automatic Clearing House 自动票据交换所
<Q3oT automatic exchange rates accumulation system 自动化汇率累集系统
RU'=ERYC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?5 +.`L 9H automatic teller machine [ATM] 自动柜员机
K`yRr`pW autopay 自动转帐
+Jlay1U& available assets 可用资产
"An,Q82oHf available fiscal reserve 现存财政储备
f~t:L, \, available profit 可用利润
>NO[UX%yP Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
D|lzGt average 平均；平均数；海损
Y#]+Tm (+ average basic salary 平均基本薪金
-j +UMlkB average consumer expenditure 平均消费开支；一般消费开支
4~ q5,^kgB average cost 平均成本
[^R^8 k average cost of land production 增辟土地平均成本
Gk.
ruQW" average daily turnover 平均每日成交额
XtXEB<4Z average daily wage rate 平均每日工资率
8Ry3`ct average expenditure pattern 平均开支模式
&x=.$76 average growth rate 平均增长率
F <ZYh average net fixed assets 固定资产平均净值
=qoWCmg"& average of relatives 相对价格平均数
ls?~+\Jb average price 平均价格
uX"H4l O~ average propensity to consume 平均消费倾向；一般消费倾向
bh s5x average propensity to save 平均储蓄倾向；一般储蓄倾向
:I"2V average rate 平均率
I.WvLLK2 average revenue 平均收入；平均收益
XQrF4l average stock 平均库存；平均存货
4{}FL average yearly rent 平均年租
ob+b <HFv avoidance of double taxation 避免双重课税
aB*Bz]5;E avoidance of tax 避税
