A:
.
\8"f]~ A share Ａ股；甲类股份
%kP=VUXj abatement of tax 减税；减扣免税额
p ^)3p5w ABN AMRO Bank N.V. 荷兰银行
~*e@^Nv)v above-the-line expenditure 线上项目支出；经常预算支出
%Vk7 7( above-the-line receipt 线上项目收入；经常预算收入
lnK#q .] ABSA Asia Limited 南非联合亚洲有限公司
\4O_@d`A absolute change 绝对数值变更
)kYDN_W absolute expenditure 实际开支
bzECNi5^ absolute guideline figure 绝对准则数字
/*t H$\6* absolute interest 绝对权益
O0eM*~zI absolute order of discharge 绝对破产解除令
n(sseQ|\ absolute profit margin 绝对利润幅度
P#[?Kfi absolute value 实值；绝对值
U&#`5u6'j absolutely vested interest 绝对既得权益
bKE iS8x absorbed cost 已吸收成本；已分摊成本
Mt@Ma ]! absorption 吸收；分摊；合并
2G _]Y8 absorption rate 吸收率；摊配率；分摊率
Q 87'zf ACB Finance Limited 亚洲商业财务有限公司
v[)8 1uY acceptable form of reciprocity 合理的互惠条件
dk 0} q6~ acceptable rate 适当利率；适当汇率
1Vs> G acceptance agreement 承兑协议
8d&%H, acceptance for honour 参加承兑
U.Y7]#P: acceptor 承兑人；接受人；受票人
2WE01D9O acceptor for honour 参加承兑人
&q#.
> accident insurance 意外保险
L-%'jR Accident Insurance Association of Hong Kong 香港意外保险公会
( k_9<Yb3 accident insurance scheme 意外保险计划
+zEyCx=8H accident year basis 意外年度基准
b.RFvq5Z accommodation 通融；贷款
2rb@Md]dx accommodation bill 通融票据；空头票据
as@?
Kv accommodation party 汇票代发人
4[)tO-v:Y account balance 帐户余额；帐户结余
T 2Yc` + account book 帐簿
\ u;`Lf account collected in advance 预收款项
| /n account current book 往来帐簿
Pc<0kQg account of after-acquired property 事后取得的财产报告
R iFUa
$ account of defaulter 拖欠帐目
#$F*.vQSs+ account payable 应付帐款
-aV( 6i*n account payee only [A/C payee only] 只可转帐；存入收款人帐户
<kWkc|z BY account receivable 应收帐款
)JJF}m= account receivable report 应收帐款报表
6Cfsh<]b account statement 结单；帐单；会计财务报表
}F|B'[wn account title 帐户名称；会计科目
whm| "}x)u accountant's report 会计师报告
9SJSUv:@ Accountant's Report Rules 会计师报告规则
CTxP3a9] accounting and auditing procedure 会计与审计程序；会计与核数程序
S)/548=` Accounting Arrangements 《会计安排》
u4bVp+ accounting basis 会计基础
6;wKL?snO accounting by Official Receiver 破产管理署署长呈交的帐目
Ey=}bBx Accounting Circular 《会计通告》
%jHe_8=o accounting class 会计类别
t0Jqr)9}6 accounting date 记帐日期；会计结算日期
8H`L8:
CM accounting for money 款项核算
e1%kW1Z9 Accounting Officer 会计主任
A(n#k&W1fZ accounting period 会计报告期；会计期
)PW|RW accounting policy 会计政策；会计方针
_dm G#_1 accounting practice 会计惯例
oB~V~c}8x accounting principle 会计准则
9hh~u
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xLfv:Rp accounting report 会计报告
b=U3&CV9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
z ^s\&gix Accounting Society of China 中国会计学会
hljKBx ~ accounting statement 会计报表
eTay/i<- accounting system 会计制度；会计系统
B9%%jEH* accounting transaction 会计事项；帐务交易
YBR)S _C$_ accounting treatment 会计处理
Tu5p`p3-j accounting year 会计年度
@#$(Cs *{] accretion 增值；添加
UEhFId accrual 应计项目；应累算数目
5&O%0`t accrual basis 应计制；权责发生制
"a3?m) accrual basis accounting 应计制会计；权责发生制会计
>5?:iaq
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/l h1sHgD accrued benefit 应累算利益
5G$ ,2i( accrued charges 应计费用
y7%SHYC p[ accrued cumulative preference share dividend 应累算的累积优先股股息
E!BzE_|i accrued expenses 应累算费用
L]u^$=rI accrued interest payable 应付利息；应计未付利息
)Y9\>Xj7 accrued interest receivable 应收利息；应计未收利息
; (A- accrued right 累算权益
ST0TWE' accruing profit 应累算的利润
YDj5+'y accumulated fiscal reserve 累积财政储备
t`R{N1 accumulated profit 累积利润；滚存溢利
xplV6 q` accumulated reserve 累积储备
u6Wan*I? accumulation of surplus income 累积收益盈余
e+D]9wM8 acquired assets 既得资产
z[my f] @ acquisition 收购；购置；取得
O&yAFiCd acquisition cost 购置成本
fOME&$=O acquisition expenses 购置费用
\=]`X2Ld acquisition of 100% interest 收购全部股权
9+ xO2n acquisition of control 取得控制权
';c 6 acquisition of fixed assets 购置固定资产
^FkB/j acquisition of shell “买壳”
*Ms "{+C acquisition price 收购价
-sZb+2tDa act of God 天灾
zS U,le acting partner 执事合伙人
A~lc`m- active market 买卖活跃的市场；交投畅旺的市场；旺市
41s\^'^& active partner 积极参与的合伙人
EtaKo}!A} active trading 交投活跃
&[_@f# actual circulation 实际流通
odC"#Rb actual cost 实际成本
".wa Ct6 actual expenditure 实际开支；实际支出
} .Z ` actual income 实际入息；实际收入；实际收益
dUt4 ]
ar actual market 现货市场
0@{0#W3R actual price 现货价；实际价格
`b] w yP actual profit 实际利润
wfpl]d! actual quotation 实盘；实际价位；实际报价
au/LoO#6Ro actual year basis 按实际年度计算
`j 9\]50Z> actuals 实货
{"%a-*@% actuarial investigation 精算调查
c5b }q@nH actuarial principle 精算原则
0"T/a1S7bl actuarial report 精算师报告
.`5|NUhN Actuarial Society of Hong Kong 香港精算学会
s aQs<1 actuarial valuation 精算师估值
sQkijo. actuary 精算师
*PV"&cx ad referendum agreement 暂定协议；有待覆核的协定
H!u8+ ad valorem duty 从价税；按值征税
VPuR4 p. ad valorem duty system 从价税制
(=;'>*L( ad valorem fee 从价费
/ |i*'6* ad valorem tariff 从价关税
CEaAtAM additional allowance 额外免税额
W;2J~V!c additional amount for unexpired risk 未过期风险的额外款额
W 02 z}"# additional assessable profit 补加应评税利润
.m l\z5 additional assessment 补加评税
4g8o~JI:v additional commitment 额外承担
v
@0G^z| additional commitment vote 额外承担拨款
zIu/!a w additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z |Rc54Ct additional dependent parent allowance 供养父母额外免税额
G'#u!<(^h additional provision 额外拨款
'N+;{8C-{ additional stamp duty 附加印花税
xH{-UQ3R additional tax 补加税罚款；补加税款
R6o D Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~ZSX84~@u adjudged bankrupt 被裁定破产
5X+`aB adjudicated bankrupt 裁定破产人
![\ P /1p adjudication fee 裁定费；评定印花税额手续费；评估契据费
w43b=7 adjudication of bankruptcy 裁定破产；宣告破产
tP*K t'4W adjudication of insolvency 裁定无力偿还债务
}u3|w0~c) adjusted actual 经调整的实数；调整后的实数
rf4f'cUa adjusted current assets 经调整的流动资产；调整后的流动资产
fuv{2[N V adjusted figure 经调整的数字；调整后的数额
3~Fag1Hp adjusted liabilities 经调整的负债；调整后的负债
x[0hY0 ?[M adjusted loss 经调整的亏损；调整后的亏损
ksOsJ~3) 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
tlUh8os adjusted profit 经调整的利润；调整后的利润
1.3dy]vG adjusted surplus 经调整的盈余额；调整后的盈余额
D:bmq93PC adjusted value 经调整的价值；调整后的价值
xatq adjustment 调整；修订；理算〔保险〕
."^\1N(.n adjustment centre 调剂中心
H@G$K@L adjustment lag 调整过程的时间差距；调整时差
9 ?O8j1F adjustment mechanism 调整机制
w)zJ $l adjustment of loss 亏损调整
{R(CGrI adjustment process 调整过程；调整程序
b3R( O| adjustment range 调整幅度
>| ,`E
administered exchange rate 受管制汇率
?2~fvMWu Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
abUO3
Y{ administration expenses 行政费用
XWS]4MB+vm administration fee 手续费；行政费
76@W:L*J$J administration in bankruptcy 破产管理
=LV-n administration order 遗产管理令
1_q!E~ ) administrator 管理人；遗产管理人
oj Y.6w administrator of the estate 遗产管理人
=KOi#;1 admission of debt 债项承认书
6[ 3 K@ admission of proof 接纳债权证明
S N ?Z7 advance 放贷款项；垫付款项；预支款项；预付款项
FsWp>}o advance account 暂支帐目；预付款帐户
5Ex[}y9L` advance compensation 预付补偿金
qna!j|90Lp advance from shareholder 股东垫款
T[1iZ advance pending reimbursement 预支以待日后付还
HYGd
:SeH advanced economy 先进经济体系
1 q-;+Pd; advancement 预付；预付财产
Vlz\n advances warrant 垫款令
}vU/]0@,E advancing 贷出
4sQm"XgE adverse balance 逆差
l kTA"8d adverse exchange 逆汇
fb `x1Q advertisement addressed to shareholders 在报章刊登的致股东通告
sYDav)L. advice for collection 托收通知书
r1-MO`6 advice of drawing 提款通知书；汇票通知书
Xzg >/w
8J advice of payment 付款通知
H i8V=+ Advisory Committee [Securities and Futures Commission]
grgs r_)[ 谘询委员会〔证券及期货事务监察委员会〕
e_Hpai<b Advisory Committee on Diversification 经济多元化谘询委员会
L5 `k3ap| affidavit 誓章；遗产申报誓章
5Z ; 5?\g affidavit of no receipt 述明无收款的誓章
WFahb3kx affiliate 联号；联营公司；附属公司
-F `GZ affiliated company 附属公司；联号；联营公司
wMR,r@} affirmation [estate duty] 非宗教式宣誓〔遗产税〕
<dP \vLH_ affordability 负担能力
5U7,,oyh African Development Bank [AfDB] 非洲开发银行
=l/Dc=[ after-acquired property 事后取得的财产
: H;S"D after-hours dealing 市后交易
'a+^= c after-tax profit 税后盈利；税后利润；税后溢利
) u{ ]rb[ agency agreement 代理协议
TxF^zx\ agency expenses 代理机构的开支
_";w*lg} agency fee 代理费
v"yu7tZ3N Agency Law 《代理法》
V?
tH/P agent 代理人；承销人
IKP_%R8 . agent of company 公司代理人
"Tser*i ) agent's fee 代理人费；经纪费
iZfZF aggregate 总计；总数；总体数字
1T|")D aggregate amount 总款额；总额
, v } ) aggregate assets and liabilities 总体资产与负债
d"?"(Q_8 n aggregate at constant price 按固定价格计算的总体数字
G) KI{D aggregate demand 总需求
Yh1nXkA!V aggregate gross position 总持仓量
59 g//;35@ aggregate limit 总限额
SF; \*]["f aggregate of salaries tax 合计薪俸税
E3j`e>Yz aggregate performance 总体表现；总体业绩
]vf0 f,F aggregate supply 总体供应
fK=0 ?]s}I aggregate surplus 总盈余
k;cX,*DIn aggregate total 整体总额
I ]o|mjvs aggregate value 总值；合计价值
.q ohHJ& aggregated basis 合计基准
yW'{Z]09 aggregated net chargeable income 合计应课税入息实额
kB CU+FC aggregation 合并计算；合计；总和
kJuG haO aggregation of incomes of husband and wife 夫妇入息合并计算
T. I'c6| aggregation of property 财产的总和
${z #{c1 agio 差价；贴水
#Ko I8U" Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
+|dL R*s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;
k. @= 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Ln&~t(7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
k%~;mu"4} 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
aE)1LP Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
In?+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w=_^n]`R agreement for a settlement 授产协议
o N A ]G] agreement for assignment 转让协议
b(|&e agreement for sale 售卖协议；买卖协议
i9Bh<j>:J agreement for sale and purchase 买卖协议
sS{Co8EJn agreement for the payment of interest 支付利息协议
x#S E%j? agreement for the repayment of money 还款协议
=PA?6Bm agreement of reinsurance 再保险协议
REU&8J@k&? Agricultural Bank of China 中国农业银行
x[TLlV:{ air passenger departure tax 飞机乘客离境税
rQT%~oM: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
iNkN'(" airport tax 机场税
&8i$`6wY alcohol duty 酒精税
)=gU~UV alienation 让与；让渡；转让
DRRQ] eK0 alimony 生活费；赡养费
}[|9vF"g.y All Ordinaries Index [AOI] 所有普通股指数
Jf= V< all risks 全险；综合险
^"I@ 8 k All Sales Record for Stock Market 《股票市场成交报告》
u =L Dfn Allied Capital Resources Limited 新联财务有限公司
bR~Xog all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L
/ PA C allocation letter 拨款信件
Zl9 allocation of fund 分配款项；预留款项
d<xi/ allocation of profit 利润分配；溢利分配
Q{S{|.w- allocation warrant 拨款令
*A48shfO allotment 分配；配股
}XUI1H]jk allotment notice 股份配售通知；配股通知
4Dzg r,V allotment of shares 股份分配
M1/(Xla3 allowable 可获宽免；免税的
$ s1/Rmw allowable business loss 可扣除的营业亏损
<L8FI78[* allowable expenses 可扣税的支出
`'iO+/;GY allowance 免税额；津贴；备抵；准备金
ar R<!y7 allowance for debts 债项的免税额
E7R%G OH allowance for depreciation by wear and tear 耗损折旧免税额
dR=sdqS#J allowance for funeral expenses 殡殓费的免税额
_oa*E2VN allowance for inflation 为通货膨胀而预留的款项；通胀准备金
a(yWIgD\\ allowance for repairs and outgoings 修葺及支出方面的免税额
9 9: .j= allowance to debtor 给债务人的津贴
r<( U N@T} alteration of capital 资本更改
l v:GiA"X alternate trustee 候补受托人
$FT6c@&y amalgamation 合并
l%Ke>9C ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
=pmG.>Si ambit of charges 征税范围；收费范围
_0u= }tc amended valuation 经修订的估值
E|-5=!]fX American Commodities Exchange 美国商品交易所
MaPhG<? American Express Bank Limited 美国运通银行
`x?_yogPM American Stock Exchange 美国证券交易所
k9 H}nP$F amortization 摊销
X)j%v\#`U amount due from banks 存放银行同业的款项
ktfxb <% amount due from banks abroad 存放海外银行同业的款项
s =:LS amount due from holding companies 控股公司欠款
wpN [0^M-0 amount due from local banks 存放本港银行同业的款项
1Ci^e7|? amount due to banks 银行同业的存款
C[TjcHoA amount due to banks abroad 海外银行同业的存款
v0 \M$@N[ amount due to holding companies 控股公司存款
.1^ Kk3 amount due to local banks 本港银行同业的存款
Av n-Ug amount due to outport banks 外埠银行同业的存款
$Sy}im\H amount for note issue 发行纸币的款额
)AieO-4* amount of bond 担保契据的款额
Z;+;_Cw amount of consideration 代价款额
)L
" Dt_t amount of contribution 供款数额
@Jd eOL; amount of indebtedness 负债款额
vnbY^ASdw amount of principal of the loan 贷款本金额
&09~ D8f' amount of rates chargeable 应征差饷数额
.& b c3cW amount of share capital 股本额
*b{Hj'H aH amount of sums assured 承保款额
qD"~5vtLqQ amount of variation 变动幅度
=kq<J-:#R amount of vote 拨款数额
4\V/A+<W amount payable 应付款额
@pJ;L1sn amount receivable 应收款额
I
WT|dA > Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]{|l4e4P analysis 分析
2Nm{.Y ancillary risk 附属风险
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d{}F annual account 周年帐目；周年帐目报表；年度决算；年结
9"D t 3>Z annual accounting date 年结日期
v'` qn annual allowance 每年免税额；年积金；年度津贴；年津
{=!BzNMj annual balance 年度余额
lt5Knz2G,Z annual disposable income 每年可动用收入
) .V,zmI annual estimates 周年预算
.VmRk 9Z annual fee 年费
KF#qz2S annual general meeting 周年大会
h3\(660>$ annual growth rate 年增率；每年增长率
WqCER^~'> annual long-term supplement 长期个案每年补助金
8c%N+E] annual pensionable emolument 可供计算退休金的年薪
]5j>O^c< annual report 年报
kyYU 1gfh Annual Report on the Consumer Price Index 《消费物价指数年报》
8ce'G"
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^{8CShUCv Annual Return Rules 《周年报表规则》
Bbb":c6w0 annual review of consumer prices 每年消费物价回顾
r|bGn#^ annual roll-forward basis 逐年延展方式
RWDPsZC annual salary 年薪
(Y PG4:[ annual statement 年度报表；年度决算表
vON7 ~KA 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
`'(@"-L:7 annuitant 年金受益人
`09[25? annuity 年金
cI7a TLC"s annuity contract 年金合约
"6%q i qt annuity on human life 人寿年金
L&5zr_ antecedent debt 先前的债项
h,fahbH - ante-dated cheque 倒填日期支票
?WS.RB e2 anticipated expenditure 预期开支
#H8QX5b) anticipated net profit 预期纯利
Z0V6cikW6 anticipated revenue 预期收入
a dy
SwB anti-inflation measure 反通货膨胀措施
(r<F@)J anti-inflationary stance 反通货膨胀立场
hn&NypI apparent deficit 表面赤字
b!EqYT apparent financial solvency 表面偿债能力
d-8g apparent partner 表面合伙人
$qoal application for personal assessment 个人入息课税申请书
6UPGE",u application of fund 资金应用
jfa<32`0E application to release as liquidator and to destruct the books of accounts and documents
'
#t1e] 申请免除清盘人职务及毁灭帐簿与文件
B SEP*#s appointed actuary 委任精算师
p5nrPL appointed auditor 委任核数师；委任审计师
D/2 ;b;- appointed trustee 委任的受托人
^h<ElK appointer 委任人
Zc9S[ivq apportioned pro rata 按比例分摊
=NRiro apportionment 分配；分摊
_ UF'Cf+Y Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(b.Mtd apportionment formula 分摊方程式
2m&?t_W apportionment of estate duty 遗产税的分摊
( Y?}'? appraisal 估价；评估
) d=&X|S> appreciable growth 可观增长
Q# 4OgNt appreciable impact 显着影响
cyI:dv g
appreciable increase 可观增长
g3(?!f appreciation 增值；升值
@Y6~;(p appreciation against other currencies 相对其他货币升值
H"V)dEm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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- appreciation tax 增值税
vrsOA@ee3H appropriation 拨款；拨用；拨付
!8J%%Ux&M appropriation account 拨款帐目
rAu@`H? Appropriation Bill 拨款法案
8{Wh4~|+ appropriation-in-aid system 补助拨款办法
1~ *JenV- approved assets 核准资产
{1vlz>82 approved basket stock 认可一篮子证券
.YIb ny1 approved budget 核准预算
~0{F,R.$ approved charitable donation 认可慈善捐款
S'q4va" approved charitable institution 认可慈善机构
)-LS n approved currency 核准货币；认可货币
e]l.m!, r approved estimates 核准预算
pH.&OW% approved estimates of expenditure 核准开支预算
@IBU{{ approved overseas insurer 核准海外保险人
/}-LaiS approved overseas trust company 核准海外信托公司
TUR2|J@n approved pooled investment fund 核准汇集投资基金
-$j|&l approved provident fund scheme 认可公积金计划
!*B1Eo--cN approved provision 核准拨款
#xxs^Kbqa# approved redeemable share 核准可赎回股份
sHMZ'9b approved regional stock 认可地区性证券
+q~ dS . approved retirement scheme 认可退休金计划
%R*-o Q1T approved subordinated loan 核准附属贷款
v6KF0mqA& arbitrage 套戥；套汇；套利
=a./HCF arbitrageur 套戥者；套汇者
-> U9u lTC arbitrary amount 临时款项
nOUF<DNQ arrangement 措施；安排；协定
kT{d pGU9 arrears 欠款
6y)NH 8l7 arrears of pay 欠付薪酬
^$F1U,o i arrears of revenue 逾期未收税款；逾期未收的帐项
j}@n`[V1 articles of association 组织章程；组织细则；组织章程细则
Jg%jmI;Y Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^ y &sKO ascertainment of profit 确定利润
lhx]r}@'MC "Asia Clear" “亚洲结算系统”
7-MkfWH2b6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[e`6gGO Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8 gzf$Oc Asian Development Fund [ADF] 亚洲发展基金
g%f6D%d)A Asian dollar bond 亚洲美元债券
c{K[bppJ* Asian dollar market 亚洲美元市场
Y**|e4 Asian dollar rate 亚洲美元利率
.uu[MzMIu Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5KDN8pJN Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
97L# 3 L6t asked price 沽盘；喊价；索价；卖方报价
la[>C:8IG assessable income 应评税入息
"94qBGf assessable loss 应评税亏损
$23dcC*hI assessable profit 应评税利润
4z> SI\Ss assessable value 应评税值
X=i",5; assessed profit 估定利润
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assessed value 经评估价值
vmK`QPu 2 assessment 评税；评定；估价；评税单
O4fl$egQU assessment number 评税编号；估价编号
K';x2ffj assessment of additional tax 补加税评税
'Q F@@ 48 assessment of performance 业绩评估；实绩评价
!qF t:{-h Assessor 评税主任
j?y_ H[Z asset price bubbles 资产价格泡沫
+LsACSB asset-backed securities 具资产保证的证券
_iZ_.3 Ip assets accretion 资产增值
,$<="kJk assets and liabilities 资产与负债
._IBO; *@ assets betterment statement 资产递增表；资产改进表
eJwHe G assets lending 实物放款；有抵押贷款
79O'S du@ assets of the company passing on the death 死者去世时转移的公司资产
b;%>?U`>p assets pledged as security for liabilities 用作负债抵押的资产
x l4 A< assets portfolio 资产投资组合
R;EdYbiF b assets price 资产价格
ZQY?wO: [ assets quality 资产质素
\RDS~u\d assets realization 资产变现
j0+l-]F- assets refinancing arrangement 资产再集资安排
UCVdR<<Z assets securitization 资产证券化
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OEZx assets situated outside Hong Kong 在香港以外地方的资产
7S]<?>* assets stripping 削减资产；拆卖资产
$;%k:&\f assets value 资产值
x|lX1Mh$ assignee 承让人
*$yU|, assignment 转让；转让书；转让契
I$w:qS&: assignment of interest 权益转让
;fGh]i assignment of letters patent and trade mark 专利证书及商标转让
/Mmts=^Ja assignment of property 物业转让；物业转让书
].r~?9'/ assignment right 转让权
pa8R;A70Dl assignor 转让人
\qj(`0HG associate 有联系的人；有关连人士；相联者；合伙人；联系人
JOFQyhY0>m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S5>?j n1 associate member 附属会员
GZWU=TC2{2 associated body corporate 相联法人团体
KO3X)D<3 associated company 相联公司；联属公司
*~ SanL\ associated corporation 相联法团
Z(:q.{"r Association of Chartered Certified Accountants [ACCA] [United Kingdom]
{q1u[T&r 公认会计师公会〔英国〕
oo2CF!Xy Association of Futures Exchange Brokers 香港期货经纪协会
OH/!Ky\@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
OD;F{Hc association of underwriters 承保人组织
V18 A|]k assumption of control 接管
33z^Q`MTC assurance 担保；保险；转易；转易书
GLWEoV9< assurance of interest 权益的转易
5-?*Boi>i at 19XX price 按一九ＸＸ年价格计算
~6Pv5DKq at a discount 按赔价计算；按贴水价格计算；打折扣
'B yB1NL at a premium 按溢价计算；按升水价格计算
<@H`5[R at call 通知付款；按通知
X([p0W
9V( at constant market price 按固定市价计算
(bp4ly^ at constant price 按固定价格计算
mr2fNA>kR at cost 按成本计算
SQs+4YJ at current market price 按当时市价计算；按现时市价计算
y/>IF|aX at current price 按当时价格计算；按现时价格计算
'@dk3:3t at factor cost 按要素成本计算；按生产要素成本计算
C WY-}M at money-of-the-day price 按付款当日价格计算
TY;%nT at or better 按指定或较佳价位〔买卖指令〕
H[2W (q6 at par 按面值计算；平价
Kw=][}d`D at sight 见票即付
,s`4k?y at the close 按收市盘
]8f$&gw&A at the opening 按开市盘
QERj`/g attestation 见证；见证条款
OEnCN at-the-money option 平价期权
F [KM0t! attorney 受权人；受托代表人
OF/hD2V attornment 新拥有人承认书
QWwdtk attributable profit 可归属利润
~$d(@T& attributable share value 可归属股份价值
i F \H Auckland Stock Exchange 奥克兰证券交易所
d.$0X/0 auction 拍卖
j: E3c\a auctioneer 拍卖商
.<4U2h audit 审计；核数
L<k(stx~ Audit Commission 审计署
s"5wnp6pW Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
BU.O[ ?@64 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
sB8v: audit review 帐目审查
)F+wk"`+6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
d <RJH audited account 审计帐目；经审计的帐目
4Z.Dz@.c( audited annual account 经审计的周年帐目
K57u87=*X? audited balance sheet 经审计的资产负债表
#'dNSez 5 auditor 核数师；核数主任；审计师
apj oIO-< auditor's certificate 核数师证明书；审计师证明书
zl<D" eP auditor's report 核数师报告；审计师报告
0 8+\fT [ Aussie bond 澳元债券
ipyc(u6Z5 austerity budget 紧缩预算
xnxNc5$oE Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
e$7KMH= Australia All Ordinaries Index 澳洲所有普通股票指数
J e 4hQJ<h Australian Dollar [AUD] 澳元
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y Australian Options Market 澳大利亚期权市场
tyF snc k Australian Securities Commission 澳洲证券事务监察委员会
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$a; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
&H[7UyC Australian Stock Exchange 澳大利亚证券交易所
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& Austrian Schilling [ATS] 奥地利先令
7(d#zu6 n authentication 认证；鉴证
X ?o6=)SC| authority to purchase 委托购买证；委购书
p8FXlTk authorization 认可；核准；授权；授权书
"U/yq authorization by direction 指示授权
aNBwb9X authorization by instruction 指令授权
KL./ authorization by warrant 令状授权
NQA2usb authorization of unit trust 单位信托的认可
UF$O @l authorized agent 指定代理人
+j %y#_~ authorized capital 法定资本
6F5g2hBz authorized clerk 出市员
Nt\0) &b authorized dealer 认可交易商
#r/5! *3 authorized financial institution 认可财务机构
yb,X
}"Et authorized fund 认可基金
T;]Ob3(BpW authorized fund house 获授权的基金公司；认可基金公司
X]o"4#CQIX authorized institution 认可机构
= WHI/|& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
dL_9/f4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[RY Rt/?Q authorized insurer 获授权保险人；获认可承保人
U9K'O !i> authorized investment 特准投资项目
*s<cgPKJ @ authorized person 获授权人
~nb(e$?N authorized representative 获授权代表
GG"6O_ authorized share capital 法定股本
'rTJ *1i automated quotation system 自动报价系统
:5BCW68le Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\ C>+ubF 自动交易系统〔香港期货交易所有限公司〕
TV#>x!5!d automatic adjustment mechanism 自动调整机制
2j#Dwa(lZQ automatic adjustment system 自动调整系统
$N Mu Automatic Clearing House 自动票据交换所
s4QCun~m automatic exchange rates accumulation system 自动化汇率累集系统
$E.Fgy:G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
mi.,Z`]o automatic teller machine [ATM] 自动柜员机
MkhD*\D
/ autopay 自动转帐
8]oolA:^4s available assets 可用资产
pmOUl 8y4 available fiscal reserve 现存财政储备
Eg8b|!-')8 available profit 可用利润
(G/(w%#7_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
d3Y;BxEz average 平均；平均数；海损
D/JSID d average basic salary 平均基本薪金
8&nb@l average consumer expenditure 平均消费开支；一般消费开支
bWSc&/ 9y average cost 平均成本
QBG jH^kL average cost of land production 增辟土地平均成本
;xiw yfqgE average daily turnover 平均每日成交额
uE<8L(*B average daily wage rate 平均每日工资率
cGR ) $: average expenditure pattern 平均开支模式
"LJV} L average growth rate 平均增长率
\.}ZvM$ average net fixed assets 固定资产平均净值
%-$BtR2@o average of relatives 相对价格平均数
^*.+4iH x average price 平均价格
seRf q& average propensity to consume 平均消费倾向；一般消费倾向
H
XFY average propensity to save 平均储蓄倾向；一般储蓄倾向
dp K - average rate 平均率
N / ' average revenue 平均收入；平均收益
cTS.yN({G average stock 平均库存；平均存货
fVf:voh average yearly rent 平均年租
\*'@F+ avoidance of double taxation 避免双重课税
p*)I QM<B avoidance of tax 避税
