A:
-Rr !J37 A share Ａ股；甲类股份
q- ,`\
TS abatement of tax 减税；减扣免税额
jM-5aj[K ABN AMRO Bank N.V. 荷兰银行
H
]! P[? above-the-line expenditure 线上项目支出；经常预算支出
;lt8~ea above-the-line receipt 线上项目收入；经常预算收入
c ` .BN( ABSA Asia Limited 南非联合亚洲有限公司
77wod}h!: absolute change 绝对数值变更
,DEcCHr, absolute expenditure 实际开支
563ExibH absolute guideline figure 绝对准则数字
Vi0D>4{+ absolute interest 绝对权益
QjYw^[o absolute order of discharge 绝对破产解除令
v yt|x 5 absolute profit margin 绝对利润幅度
L|;sB=$'{ absolute value 实值；绝对值
ZF8`= D`:R absolutely vested interest 绝对既得权益
FP Pl^ absorbed cost 已吸收成本；已分摊成本
r EbH< | absorption 吸收；分摊；合并
Vock19P absorption rate 吸收率；摊配率；分摊率
7(P4KvkI ACB Finance Limited 亚洲商业财务有限公司
ub+XgNO acceptable form of reciprocity 合理的互惠条件
G|||.B 8 acceptable rate 适当利率；适当汇率
pRUQMPn ( acceptance agreement 承兑协议
6z:/ma^
acceptance for honour 参加承兑
SwaPRAF acceptor 承兑人；接受人；受票人
!X M*y acceptor for honour 参加承兑人
^+k= ;nl accident insurance 意外保险
`tXd?E/e Accident Insurance Association of Hong Kong 香港意外保险公会
%|>D{q6C accident insurance scheme 意外保险计划
]Zc\si3i& accident year basis 意外年度基准
Vl>KeZ+ accommodation 通融；贷款
h-SKw=n accommodation bill 通融票据；空头票据
hF`<I.z} accommodation party 汇票代发人
'tU \~3 k account balance 帐户余额；帐户结余
c\ O2|'JzE account book 帐簿
e<FMeg7n account collected in advance 预收款项
Z`zLrXPD) account current book 往来帐簿
4X+I2CD account of after-acquired property 事后取得的财产报告
d>Nh<PqH6 account of defaulter 拖欠帐目
>+>N/`BG account payable 应付帐款
%?[0G,JG account payee only [A/C payee only] 只可转帐；存入收款人帐户
m`]d`%Ex account receivable 应收帐款
{)
sE;p- account receivable report 应收帐款报表
}U4mXkZF account statement 结单；帐单；会计财务报表
i M9^. account title 帐户名称；会计科目
oTcf[< accountant's report 会计师报告
L]&y[/\E1 Accountant's Report Rules 会计师报告规则
;d_<6|*M accounting and auditing procedure 会计与审计程序；会计与核数程序
<=w!: Accounting Arrangements 《会计安排》
! 4 lN [ accounting basis 会计基础
kg,\l9AM accounting by Official Receiver 破产管理署署长呈交的帐目
u,N<U t Accounting Circular 《会计通告》
]1W ] accounting class 会计类别
"<%J^Z9G accounting date 记帐日期；会计结算日期
U6y`:G; . accounting for money 款项核算
\w(0k^<7 Accounting Officer 会计主任
; qr?[{G accounting period 会计报告期；会计期
6':Egh[; accounting policy 会计政策；会计方针
og&h$<uOZt accounting practice 会计惯例
LnsYtkb r accounting principle 会计准则
N.ZuSkRM accounting record 会计记录
2"% f:?xV{ accounting report 会计报告
` K0PLxSv Accounting Services Branch [Treasury] 会计事务部〔库务署〕
]&`=p{Z Accounting Society of China 中国会计学会
]mgpd}Y accounting statement 会计报表
#E B
Rc4>, accounting system 会计制度；会计系统
.b ^!f<j accounting transaction 会计事项；帐务交易
>.G#\w accounting treatment 会计处理
7u 5H o` accounting year 会计年度
`R -?+76? accretion 增值；添加
U3 UA accrual 应计项目；应累算数目
'#.D`9YI< accrual basis 应计制；权责发生制
%Nob B accrual basis accounting 应计制会计；权责发生制会计
WN#2<XjG accrue 应累算；应计
ya, -Lt accrued benefit 应累算利益
h^''ue" accrued charges 应计费用
W
)Ps2 accrued cumulative preference share dividend 应累算的累积优先股股息
'*
/$66| accrued expenses 应累算费用
y7GgTC/H accrued interest payable 应付利息；应计未付利息
,ei=w,O accrued interest receivable 应收利息；应计未收利息
T7O ) accrued right 累算权益
%=\*OIhl accruing profit 应累算的利润
e$JATA:j accumulated fiscal reserve 累积财政储备
oL<5hN*D accumulated profit 累积利润；滚存溢利
_#{qDG= accumulated reserve 累积储备
XdOntP *a accumulation of surplus income 累积收益盈余
?I"?J/zm acquired assets 既得资产
Mm9* $g!R acquisition 收购；购置；取得
XV`8Vb acquisition cost 购置成本
m|
7v76( acquisition expenses 购置费用
oJ/=&c acquisition of 100% interest 收购全部股权
s B qOcy acquisition of control 取得控制权
02T'B&&~ acquisition of fixed assets 购置固定资产
, q{~l f - acquisition of shell “买壳”
9>`dB acquisition price 收购价
*& R|0I{> act of God 天灾
V)ag ss w? acting partner 执事合伙人
v$5D&Tv active market 买卖活跃的市场；交投畅旺的市场；旺市
{ 9\/aXPS active partner 积极参与的合伙人
#T H(:I=[ active trading 交投活跃
.C ,dV7 actual circulation 实际流通
b^P\Q s*m actual cost 实际成本
#uICH t3 actual expenditure 实际开支；实际支出
|B64%w>Y actual income 实际入息；实际收入；实际收益
036QV M$ actual market 现货市场
mQ:YHtHE.F actual price 现货价；实际价格
a$bE2'cb actual profit 实际利润
,]das actual quotation 实盘；实际价位；实际报价
+> $Kmy[3 actual year basis 按实际年度计算
yUO%@; actuals 实货
Uty0mc( actuarial investigation 精算调查
>$=l;jO`n actuarial principle 精算原则
xh!T,|IR actuarial report 精算师报告
Gm0}KU Actuarial Society of Hong Kong 香港精算学会
bT|-G2g7Z actuarial valuation 精算师估值
vGI)c&C> actuary 精算师
=wD&hDn4 ad referendum agreement 暂定协议；有待覆核的协定
yT='V1 ad valorem duty 从价税；按值征税
}jdmeD: ad valorem duty system 从价税制
-pQ?ybQ ad valorem fee 从价费
-C!m#"PDW ad valorem tariff 从价关税
tT]mMlKJ additional allowance 额外免税额
I
}8b] additional amount for unexpired risk 未过期风险的额外款额
<p2\;\?4z additional assessable profit 补加应评税利润
W{j(=<|< additional assessment 补加评税
N%e^2 O) additional commitment 额外承担
k5+ Fxf additional commitment vote 额外承担拨款
t'.:"H8BI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}9;mtMR$ additional dependent parent allowance 供养父母额外免税额
b' ~WS4xlD additional provision 额外拨款
}LLQ + additional stamp duty 附加印花税
5 [4 {1v additional tax 补加税罚款；补加税款
Re'3 bs:+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
HYY+Fv5 adjudged bankrupt 被裁定破产
Q|2*V1"r<2 adjudicated bankrupt 裁定破产人
t"e %'dFv adjudication fee 裁定费；评定印花税额手续费；评估契据费
U^q S[HM adjudication of bankruptcy 裁定破产；宣告破产
:()K2<E adjudication of insolvency 裁定无力偿还债务
OIjG`~Rx adjusted actual 经调整的实数；调整后的实数
D Nyt_5j&: adjusted current assets 经调整的流动资产；调整后的流动资产
:2:%
adjusted figure 经调整的数字；调整后的数额
0(&Rm R adjusted liabilities 经调整的负债；调整后的负债
v!3Oq.ot adjusted loss 经调整的亏损；调整后的亏损
@uG/2'B( 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
c%+uji6 adjusted profit 经调整的利润；调整后的利润
78?cCj{e adjusted surplus 经调整的盈余额；调整后的盈余额
j8rxhT oC adjusted value 经调整的价值；调整后的价值
h%v qt~0 adjustment 调整；修订；理算〔保险〕
X gtn}7N. adjustment centre 调剂中心
L;+e)I] adjustment lag 调整过程的时间差距；调整时差
j X*g w6! adjustment mechanism 调整机制
+ [$Td %6 adjustment of loss 亏损调整
jyidNPLm4 adjustment process 调整过程；调整程序
;M\Cw.%![ adjustment range 调整幅度
5Kk}sxol administered exchange rate 受管制汇率
L%- ENk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
+"~*L,ken0 administration expenses 行政费用
0 wDhX administration fee 手续费；行政费
w]V684[> administration in bankruptcy 破产管理
G9K& }_, administration order 遗产管理令
>enP~uW[# administrator 管理人；遗产管理人
,_=LV administrator of the estate 遗产管理人
Z ^mQb2e. admission of debt 债项承认书
4\uq$.f- admission of proof 接纳债权证明
~S sfkM" advance 放贷款项；垫付款项；预支款项；预付款项
^v:XON< advance account 暂支帐目；预付款帐户
Ay% ]l| Gm advance compensation 预付补偿金
nB5^ advance from shareholder 股东垫款
g9d/ nR X& advance pending reimbursement 预支以待日后付还
D}-HWJQA3 advanced economy 先进经济体系
P*hYh5a advancement 预付；预付财产
bQI.Qk advances warrant 垫款令
1 CV ? advancing 贷出
9[`\ZGWD adverse balance 逆差
XIl#0-E0X adverse exchange 逆汇
{>TAnb?n advertisement addressed to shareholders 在报章刊登的致股东通告
x`'s advice for collection 托收通知书
A.r.tf}: advice of drawing 提款通知书；汇票通知书
m2 ph8KC advice of payment 付款通知
O(_f&a Advisory Committee [Securities and Futures Commission]
:?i,!0# " 谘询委员会〔证券及期货事务监察委员会〕
F *N Hy.Y Advisory Committee on Diversification 经济多元化谘询委员会
(/t{z = affidavit 誓章；遗产申报誓章
vy >(?[ affidavit of no receipt 述明无收款的誓章
gT,iH. affiliate 联号；联营公司；附属公司
r]w y-GT affiliated company 附属公司；联号；联营公司
y
S<&d#:" affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q 1u_r affordability 负担能力
IA}.{zY~| African Development Bank [AfDB] 非洲开发银行
K f)$/W4 after-acquired property 事后取得的财产
3Gw*K -. after-hours dealing 市后交易
u~mpZ"9$ 3 after-tax profit 税后盈利；税后利润；税后溢利
%O7?:#_ agency agreement 代理协议
|O"Pb`V+ agency expenses 代理机构的开支
'gsO}xj agency fee 代理费
{e0aH `me Agency Law 《代理法》
W v,?xm agent 代理人；承销人
'kg~#cf/+ agent of company 公司代理人
RL/5 o" agent's fee 代理人费；经纪费
x_/H aggregate 总计；总数；总体数字
2_C p}P j aggregate amount 总款额；总额
zW. Ltz aggregate assets and liabilities 总体资产与负债
y \dx \ aggregate at constant price 按固定价格计算的总体数字
&hZ6CV{ aggregate demand 总需求
zhy f}Ta' aggregate gross position 总持仓量
2j1HN aggregate limit 总限额
4e?c W& aggregate of salaries tax 合计薪俸税
|]-~yYqP3 aggregate performance 总体表现；总体业绩
eQqCRXx aggregate supply 总体供应
VjZb \
d4 aggregate surplus 总盈余
&rc
r>- aggregate total 整体总额
87KSV"IU8 aggregate value 总值；合计价值
:cP u aggregated basis 合计基准
S>"C}F$X aggregated net chargeable income 合计应课税入息实额
E|6@h8 # aggregation 合并计算；合计；总和
@9 k/od@mW aggregation of incomes of husband and wife 夫妇入息合并计算
E Fu> aggregation of property 财产的总和
tM;+U agio 差价；贴水
vJ&35nF& Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
= 2} bQW Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
hWbjA[a/ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
avXBCvP+h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
I6S>*V 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Q
H>g-@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
";n%^I} 《香港政府和大韩民国政府关于相互促进和保护投资协定》
l[nf"' agreement for a settlement 授产协议
Ku3NE- ) agreement for assignment 转让协议
7CX5pRNL agreement for sale 售卖协议；买卖协议
:U @ L$ agreement for sale and purchase 买卖协议
|UcF%VNnz1 agreement for the payment of interest 支付利息协议
7a. iT-* agreement for the repayment of money 还款协议
Vu<mOuh agreement of reinsurance 再保险协议
nGTqW/k[+s Agricultural Bank of China 中国农业银行
Fg2/rC:_ air passenger departure tax 飞机乘客离境税
c n9=wm\\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
E6- ~ airport tax 机场税
|I.5]r-EK alcohol duty 酒精税
G B6(WAmr alienation 让与；让渡；转让
+>% AG&Pc alimony 生活费；赡养费
oiz]Bd All Ordinaries Index [AOI] 所有普通股指数
z34+ 1d all risks 全险；综合险
Z_T~2t All Sales Record for Stock Market 《股票市场成交报告》
^vOEG;TR<- Allied Capital Resources Limited 新联财务有限公司
ZalL}?E
? all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J %E0Wd allocation letter 拨款信件
clIn}wQ allocation of fund 分配款项；预留款项
b}hQU~,E allocation of profit 利润分配；溢利分配
2D3m Tpw allocation warrant 拨款令
Ka"1gbJ | allotment 分配；配股
iciRlx.$c allotment notice 股份配售通知；配股通知
z qd1G(tO allotment of shares 股份分配
g+ C~}M_7 allowable 可获宽免；免税的
gM6o~ E allowable business loss 可扣除的营业亏损
(W9 K: ]} allowable expenses 可扣税的支出
7?
="{; allowance 免税额；津贴；备抵；准备金
w&&)v~Y_ allowance for debts 债项的免税额
.O{_^~w_q allowance for depreciation by wear and tear 耗损折旧免税额
@DAaCF8 allowance for funeral expenses 殡殓费的免税额
7~H$p X allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;$4:
&T allowance for repairs and outgoings 修葺及支出方面的免税额
QC fR2Nn} allowance to debtor 给债务人的津贴
i \ .&8 alteration of capital 资本更改
gO]8hLT alternate trustee 候补受托人
:1#$p amalgamation 合并
cZw_^@! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2d&HSW ambit of charges 征税范围；收费范围
>R\!Qk amended valuation 经修订的估值
9*CRMkPrd American Commodities Exchange 美国商品交易所
Z>W&vDeuN American Express Bank Limited 美国运通银行
C{V,=Fo^ American Stock Exchange 美国证券交易所
;9uDV -" amortization 摊销
ORfMp 'uP= amount due from banks 存放银行同业的款项
`3dGn .M amount due from banks abroad 存放海外银行同业的款项
n." XiXsN amount due from holding companies 控股公司欠款
k{^iv: amount due from local banks 存放本港银行同业的款项
df $pT?o amount due to banks 银行同业的存款
\T;(k?28HN amount due to banks abroad 海外银行同业的存款
:&s8G* amount due to holding companies 控股公司存款
]TsmW ob amount due to local banks 本港银行同业的存款
2]tW&y_i amount due to outport banks 外埠银行同业的存款
AxCFZf 5 amount for note issue 发行纸币的款额
asbFNJG{ amount of bond 担保契据的款额
6N.MC B^ amount of consideration 代价款额
S&'-wA Ed amount of contribution 供款数额
LO)QEUG amount of indebtedness 负债款额
zR}vR9Ls amount of principal of the loan 贷款本金额
tz%H1 ` amount of rates chargeable 应征差饷数额
z*N%kcw" amount of share capital 股本额
Z$K [e amount of sums assured 承保款额
$rQi$w/ amount of variation 变动幅度
B)qcu'>iy amount of vote 拨款数额
\Iz-<:gA' amount payable 应付款额
F=;nWQ& amount receivable 应收款额
DM{Z#b ] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
t
y%Hrw analysis 分析
7t6TB*H ancillary risk 附属风险
H*&!$s. annual account 周年帐目；周年帐目报表；年度决算；年结
}wGy#!CSza annual accounting date 年结日期
ESkhCDU annual allowance 每年免税额；年积金；年度津贴；年津
[iN\R+: annual balance 年度余额
kg$w<C@#" annual disposable income 每年可动用收入
sg_%=; annual estimates 周年预算
9]a!1 annual fee 年费
'5P:;zw annual general meeting 周年大会
-L2% ,.E>4 annual growth rate 年增率；每年增长率
zY&/lWW._ annual long-term supplement 长期个案每年补助金
I -V=Z: annual pensionable emolument 可供计算退休金的年薪
z*/}rk4i annual report 年报
sfCU"O2G Annual Report on the Consumer Price Index 《消费物价指数年报》
^<Sy{KY annual return 周年报表；周年申报表；每年报税表格
t\-;n:p- Annual Return Rules 《周年报表规则》
sTECNY=l annual review of consumer prices 每年消费物价回顾
EB5 ^eNdL annual roll-forward basis 逐年延展方式
x<) T,c5Y annual salary 年薪
oX6( )FR annual statement 年度报表；年度决算表
i0[mU, 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
ezr'"1Ba} annuitant 年金受益人
Odbm"Y annuity 年金
dca?(B!'6 annuity contract 年金合约
,)t/1oQ}>^ annuity on human life 人寿年金
%r:Uff@ antecedent debt 先前的债项
^:o^g'Yab ante-dated cheque 倒填日期支票
DA/ \[w?J anticipated expenditure 预期开支
Bvz&
p )( anticipated net profit 预期纯利
ZJ |& t anticipated revenue 预期收入
<{k8 K6 anti-inflation measure 反通货膨胀措施
Xm^/t# anti-inflationary stance 反通货膨胀立场
oBWa\N apparent deficit 表面赤字
hKN/&P^ apparent financial solvency 表面偿债能力
ajD/)9S apparent partner 表面合伙人
VOrBNu application for personal assessment 个人入息课税申请书
}9Awv#+ application of fund 资金应用
j$khG R! application to release as liquidator and to destruct the books of accounts and documents
6b h.5| 申请免除清盘人职务及毁灭帐簿与文件
e|.a%,Dcy appointed actuary 委任精算师
+Pb@@C& appointed auditor 委任核数师；委任审计师
l gTw>r appointed trustee 委任的受托人
n`|CD Kb appointer 委任人
Kl*/{&,P apportioned pro rata 按比例分摊
bU_P@GKB apportionment 分配；分摊
S| l%JM^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:n$?wp apportionment formula 分摊方程式
#h2 qrX&+ apportionment of estate duty 遗产税的分摊
. &n;S';" appraisal 估价；评估
^xF-IA#ZeB appreciable growth 可观增长
*Q,9 [k appreciable impact 显着影响
s^-o_K\*c appreciable increase 可观增长
8"J6(KS appreciation 增值；升值
v c b}Gk appreciation against other currencies 相对其他货币升值
u !I=|1s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
O3(H_(P appreciation tax 增值税
R nk&:c appropriation 拨款；拨用；拨付
M[Mx
g
appropriation account 拨款帐目
HmRmZ3~ Appropriation Bill 拨款法案
ZgL ]ex appropriation-in-aid system 补助拨款办法
w (R+p/RF approved assets 核准资产
ag"Nf-o/Y approved basket stock 认可一篮子证券
S(hT3MAW approved budget 核准预算
O| 0} m approved charitable donation 认可慈善捐款
Xa&0j&AH approved charitable institution 认可慈善机构
m~vEan dm approved currency 核准货币；认可货币
78FK{Cr approved estimates 核准预算
Cg%}= approved estimates of expenditure 核准开支预算
n,%/cU l approved overseas insurer 核准海外保险人
jg=}l1M" approved overseas trust company 核准海外信托公司
w XU gxa approved pooled investment fund 核准汇集投资基金
LKu
,H approved provident fund scheme 认可公积金计划
@i@f@.t approved provision 核准拨款
r _M5:Rz approved redeemable share 核准可赎回股份
3>buZ6vh approved regional stock 认可地区性证券
4>te>[ approved retirement scheme 认可退休金计划
NpF)|Ppb{ approved subordinated loan 核准附属贷款
C:
a</Sl arbitrage 套戥；套汇；套利
\%]!/&>{6 arbitrageur 套戥者；套汇者
Hp- vBoEk arbitrary amount 临时款项
hrTl:\ arrangement 措施；安排；协定
@z7$ 1pl} arrears 欠款
.jbT+hhM arrears of pay 欠付薪酬
(KdP^.7 arrears of revenue 逾期未收税款；逾期未收的帐项
Z}$ 1~uyw articles of association 组织章程；组织细则；组织章程细则
^h"F\vI pV Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
]Kp -2KW ascertainment of profit 确定利润
8jfEvwY "Asia Clear" “亚洲结算系统”
"AHuq%j Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'Rw*WK Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/7yd&6`I Asian Development Fund [ADF] 亚洲发展基金
hO4* X Asian dollar bond 亚洲美元债券
w!m4 Asian dollar market 亚洲美元市场
u#v];6N Asian dollar rate 亚洲美元利率
<=PYu:]h Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
YC d Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!_j6\r= asked price 沽盘；喊价；索价；卖方报价
17B` assessable income 应评税入息
gYvT'72 assessable loss 应评税亏损
0*8uo
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A<[X @o}92 assessable value 应评税值
/3Cd P'c assessed profit 估定利润
x.aqy'/ ` assessed value 经评估价值
uKd79[1 assessment 评税；评定；估价；评税单
ak]H|D" 9 assessment number 评税编号；估价编号
rb<9/z5- assessment of additional tax 补加税评税
dZ'H'm;,! assessment of performance 业绩评估；实绩评价
c"^g*i2&0 Assessor 评税主任
xX2/uxi8 asset price bubbles 资产价格泡沫
F}=O Mo:. asset-backed securities 具资产保证的证券
;v > +D
{s assets accretion 资产增值
K&/!3vc assets and liabilities 资产与负债
;q %V)4 assets betterment statement 资产递增表；资产改进表
PgwNE wG assets lending 实物放款；有抵押贷款
Z^ }4b R] assets of the company passing on the death 死者去世时转移的公司资产
QF9$SCmv assets pledged as security for liabilities 用作负债抵押的资产
:A]CD ( assets portfolio 资产投资组合
@y{
f>nm assets price 资产价格
s f<NC>- assets quality 资产质素
Cc!LJ assets realization 资产变现
%pr}Xs(-f assets refinancing arrangement 资产再集资安排
g2W ZW#a) assets securitization 资产证券化
7 ?"-NrW~ assets situated outside Hong Kong 在香港以外地方的资产
F )hUT@ assets stripping 削减资产；拆卖资产
8Hh= Sp^ assets value 资产值
1c}LX.9 K assignee 承让人
2+qU9[kd| assignment 转让；转让书；转让契
;>h:VnV(>( assignment of interest 权益转让
bKP@-<:] assignment of letters patent and trade mark 专利证书及商标转让
X16r$~Pb assignment of property 物业转让；物业转让书
C? lZu\L assignment right 转让权
uy
oEMT#u assignor 转让人
DjQ gF=; associate 有联系的人；有关连人士；相联者；合伙人；联系人
RS
/*D p^ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=!P$ [pN2 associate member 附属会员
@1iH4RE * associated body corporate 相联法人团体
O*+,KKPt associated company 相联公司；联属公司
@RFJe$% associated corporation 相联法团
u13v@<HGc Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_$BH.I 公认会计师公会〔英国〕
E j/P: nB Association of Futures Exchange Brokers 香港期货经纪协会
7G 5VwO Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
8Xk,Nbcqt association of underwriters 承保人组织
qBXI R } assumption of control 接管
yc3i> w` assurance 担保；保险；转易；转易书
W)fh }|.5 assurance of interest 权益的转易
DyPb]Udb: at 19XX price 按一九ＸＸ年价格计算
QN OA66 at a discount 按赔价计算；按贴水价格计算；打折扣
K{[N.dX( at a premium 按溢价计算；按升水价格计算
Xo~kB)|, at call 通知付款；按通知
pQ9~ ^ at constant market price 按固定市价计算
^fxS=Qs+ at constant price 按固定价格计算
TrmrA$5f at cost 按成本计算
0%>_fMa A at current market price 按当时市价计算；按现时市价计算
f
l*O)r at current price 按当时价格计算；按现时价格计算
H"J>wIuGX at factor cost 按要素成本计算；按生产要素成本计算
Ur2) ];WZ at money-of-the-day price 按付款当日价格计算
,NoWAmv at or better 按指定或较佳价位〔买卖指令〕
&1,{.:@e at par 按面值计算；平价
#wP$LKk at sight 见票即付
Q'K[?W|C at the close 按收市盘
(ixlFGvEq at the opening 按开市盘
TM^.y
Y attestation 见证；见证条款
+IPMI#n at-the-money option 平价期权
>`u/#m rd attorney 受权人；受托代表人
g,d'&r"JWt attornment 新拥有人承认书
b{hdEb attributable profit 可归属利润
wQw
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6V6,m4e Auckland Stock Exchange 奥克兰证券交易所
>q)VHV9P auction 拍卖
p 28=l5y+ auctioneer 拍卖商
bx=9XZ9g audit 审计；核数
zv HeoM , Audit Commission 审计署
/[#5<; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D./3,z
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〕
2&d|L|- > audit review 帐目审查
P_N i
5s) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
BewJ!,A! audited account 审计帐目；经审计的帐目
+n&9ZC H audited annual account 经审计的周年帐目
}ec3qZ@ audited balance sheet 经审计的资产负债表
<J .-fZS % auditor 核数师；核数主任；审计师
E.+BqWZ! auditor's certificate 核数师证明书；审计师证明书
$ J)2E g auditor's report 核数师报告；审计师报告
!=rJ~s
F/{ Aussie bond 澳元债券
x|q|> dPB austerity budget 紧缩预算
T~b6Zu6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#CTHCwYo Australia All Ordinaries Index 澳洲所有普通股票指数
/eNDv(g)M Australian Dollar [AUD] 澳元
#>\%7b59> Australian Options Market 澳大利亚期权市场
rhA>; 9\ Australian Securities Commission 澳洲证券事务监察委员会
9Jj:d)E>o Australian Society of Certified Practising Accountants 澳洲执业会计师公会
9>hK4&m^ Australian Stock Exchange 澳大利亚证券交易所
TxXX}6 Austrian Schilling [ATS] 奥地利先令
m. "T3K authentication 认证；鉴证
El4SL'E@ authority to purchase 委托购买证；委购书
BhC>G2 ^7 authorization 认可；核准；授权；授权书
P1A 5Qq authorization by direction 指示授权
C!s !j authorization by instruction 指令授权
{;E]#=| authorization by warrant 令状授权
U.p"JSH
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"=vH,_"Ql authorized agent 指定代理人
y?.l9
authorized capital 法定资本
NB?y/v authorized clerk 出市员
& 24$*Oe authorized dealer 认可交易商
D/ ] authorized financial institution 认可财务机构
)M E'qA3K authorized fund 认可基金
2!;U.+( authorized fund house 获授权的基金公司；认可基金公司
Ki( authorized institution 认可机构
/aX 5G authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
SQJ
}$#= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U<jAZU[L authorized insurer 获授权保险人；获认可承保人
Gf y9?sa authorized investment 特准投资项目
c},wW@SF2W authorized person 获授权人
6 P U]I+ authorized representative 获授权代表
m.2=,,r<Fq authorized share capital 法定股本
%Tm8sQ)1 automated quotation system 自动报价系统
B 7 ty*)i? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1_0\_| 自动交易系统〔香港期货交易所有限公司〕
kH }HFl automatic adjustment mechanism 自动调整机制
:to1%6 automatic adjustment system 自动调整系统
w!~85"" Automatic Clearing House 自动票据交换所
DZ5QC aA automatic exchange rates accumulation system 自动化汇率累集系统
v"J7VF2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"Iwd-#;$; automatic teller machine [ATM] 自动柜员机
^U[yk'!Y autopay 自动转帐
~fR-cXj" available assets 可用资产
UhVJ ! NrT available fiscal reserve 现存财政储备
D|R aj\R available profit 可用利润
QDpzIj Jj Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
q"|#KT^) average 平均；平均数；海损
p{S #>JTr average basic salary 平均基本薪金
k$ v8cE average consumer expenditure 平均消费开支；一般消费开支
6;{E -y average cost 平均成本
AxZaV;%* average cost of land production 增辟土地平均成本
3}AT t". average daily turnover 平均每日成交额
_5&LV2 average daily wage rate 平均每日工资率
CGY,I
UG average expenditure pattern 平均开支模式
X w_6SR9C average growth rate 平均增长率
f5dctDHP average net fixed assets 固定资产平均净值
OXIy0].b average of relatives 相对价格平均数
nHTb~t5Ke average price 平均价格
0o &B 7N average propensity to consume 平均消费倾向；一般消费倾向
.BjnV%l7Id average propensity to save 平均储蓄倾向；一般储蓄倾向
<Pg<F[eDM average rate 平均率
TDR2){I average revenue 平均收入；平均收益
(Q~ (t average stock 平均库存；平均存货
6*tbil_G+ average yearly rent 平均年租
&=`6- J avoidance of double taxation 避免双重课税
z)0%gd| avoidance of tax 避税
