A:
EOKzzX7 S A share Ａ股；甲类股份
1nh tM abatement of tax 减税；减扣免税额
5~
' Ie<Y_ ABN AMRO Bank N.V. 荷兰银行
m`? MV\^ above-the-line expenditure 线上项目支出；经常预算支出
A~ (l {g above-the-line receipt 线上项目收入；经常预算收入
2(!fg4#+ ABSA Asia Limited 南非联合亚洲有限公司
KU9Z"9# absolute change 绝对数值变更
Rf %HIAVE absolute expenditure 实际开支
hjx) D absolute guideline figure 绝对准则数字
|+IZS/W" absolute interest 绝对权益
J'&# mDU absolute order of discharge 绝对破产解除令
E4.SF|=x absolute profit margin 绝对利润幅度
!/{+WHxIr| absolute value 实值；绝对值
Oc?+M 5 absolutely vested interest 绝对既得权益
&p
UZDjo? absorbed cost 已吸收成本；已分摊成本
R>@uY( >dJ absorption 吸收；分摊；合并
Q />L_S absorption rate 吸收率；摊配率；分摊率
2GmpCy`L" ACB Finance Limited 亚洲商业财务有限公司
S]3Ev#> acceptable form of reciprocity 合理的互惠条件
R\Z: n* acceptable rate 适当利率；适当汇率
NF$\^WvYSP acceptance agreement 承兑协议
N[|Nxm0z/C acceptance for honour 参加承兑
nxm$}!Df acceptor 承兑人；接受人；受票人
hPhZUL% acceptor for honour 参加承兑人
f3*?MXxb16 accident insurance 意外保险
K!AAGj` Accident Insurance Association of Hong Kong 香港意外保险公会
/(C~~XP) accident insurance scheme 意外保险计划
-ZOBAG* accident year basis 意外年度基准
d^ ZMS~\* accommodation 通融；贷款
^}yg%+ accommodation bill 通融票据；空头票据
g|<Sfp+;+ accommodation party 汇票代发人
ra ' account balance 帐户余额；帐户结余
,hxkk` account book 帐簿
\[2lvft! account collected in advance 预收款项
$gle8Z- account current book 往来帐簿
&sVvWNO#2 account of after-acquired property 事后取得的财产报告
xgsjm) ) account of defaulter 拖欠帐目
BfTcI) account payable 应付帐款
/nx'Z0&+X account payee only [A/C payee only] 只可转帐；存入收款人帐户
:7 N3N account receivable 应收帐款
8
(j Ue account receivable report 应收帐款报表
wRNroQ account statement 结单；帐单；会计财务报表
=d P{ Gh account title 帐户名称；会计科目
c>bq%} accountant's report 会计师报告
2LY=D L7 Accountant's Report Rules 会计师报告规则
!{^\1QK accounting and auditing procedure 会计与审计程序；会计与核数程序
O OFVnu Accounting Arrangements 《会计安排》
9X<OJT;3J accounting basis 会计基础
xom<P+M!| accounting by Official Receiver 破产管理署署长呈交的帐目
{1 J&xoV" Accounting Circular 《会计通告》
0p e3L accounting class 会计类别
w>? Un,K accounting date 记帐日期；会计结算日期
_cDF{E+; accounting for money 款项核算
_+f+`]iM Accounting Officer 会计主任
1{"llD accounting period 会计报告期；会计期
?z-}>$I; accounting policy 会计政策；会计方针
^>4o$ } accounting practice 会计惯例
OvL\u{(<F accounting principle 会计准则
or ;f&![w accounting record 会计记录
JHn*->m accounting report 会计报告
R614#yn-+ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
>"X\>M `" Accounting Society of China 中国会计学会
s'P( ,!f accounting statement 会计报表
bJr[I accounting system 会计制度；会计系统
q]& .#&h accounting transaction 会计事项；帐务交易
]ekk }0 accounting treatment 会计处理
3*_fzP<R accounting year 会计年度
A^fjfa);V accretion 增值；添加
T".]m7! accrual 应计项目；应累算数目
Mc sTe|X accrual basis 应计制；权责发生制
-7>)i accrual basis accounting 应计制会计；权责发生制会计
("7M
b{ accrue 应累算；应计
}71LLzG`/ accrued benefit 应累算利益
/Poet%XvRx accrued charges 应计费用
ZsP2>%" accrued cumulative preference share dividend 应累算的累积优先股股息
I XA>` D accrued expenses 应累算费用
(n(
fI f accrued interest payable 应付利息；应计未付利息
~!6K]h B4 accrued interest receivable 应收利息；应计未收利息
Je H ;v0 accrued right 累算权益
t/i5,le accruing profit 应累算的利润
V%
TH7@y accumulated fiscal reserve 累积财政储备
%n0;[sD0A accumulated profit 累积利润；滚存溢利
UnWW/]E accumulated reserve 累积储备
T0HuqJt y accumulation of surplus income 累积收益盈余
W\*-xf|"d acquired assets 既得资产
sE(HZR1 acquisition 收购；购置；取得
8Ad606 acquisition cost 购置成本
A!W0S acquisition expenses 购置费用
d?idTcgs acquisition of 100% interest 收购全部股权
m" tOe? acquisition of control 取得控制权
@!=\R^#p acquisition of fixed assets 购置固定资产
{kI#A?M acquisition of shell “买壳”
f}%D"gz acquisition price 收购价
)+I.|5g act of God 天灾
ZBD;a;wx acting partner 执事合伙人
R_P}~l active market 买卖活跃的市场；交投畅旺的市场；旺市
iSK+GQ~ active partner 积极参与的合伙人
D.!~dyI.,$ active trading 交投活跃
ytEC actual circulation 实际流通
H( - Y actual cost 实际成本
>/f_F6ay# actual expenditure 实际开支；实际支出
PrF}a<:n: actual income 实际入息；实际收入；实际收益
2 mjV~ actual market 现货市场
lB8 i l2& actual price 现货价；实际价格
p(SRjQt actual profit 实际利润
kW3E =pr actual quotation 实盘；实际价位；实际报价
> r5P 3G1 actual year basis 按实际年度计算
!%mAh81{&/ actuals 实货
+y+"Fyl actuarial investigation 精算调查
xk~I N%\ actuarial principle 精算原则
&tR(n$ M@> actuarial report 精算师报告
EfLO5$?rm Actuarial Society of Hong Kong 香港精算学会
td2/9| Q actuarial valuation 精算师估值
@=S}= cl actuary 精算师
R ad referendum agreement 暂定协议；有待覆核的协定
u?ek|%Ok ad valorem duty 从价税；按值征税
I&c ~8Dw ad valorem duty system 从价税制
!4@G3Ae22 ad valorem fee 从价费
#4LFG\s ad valorem tariff 从价关税
~Z/
^c,[: additional allowance 额外免税额
U09.Y additional amount for unexpired risk 未过期风险的额外款额
q =HHNjj8 additional assessable profit 补加应评税利润
+H/jK @ additional assessment 补加评税
Zx }&c |Q additional commitment 额外承担
ewNz%_2 additional commitment vote 额外承担拨款
:!& ;p additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<hnCUg1 additional dependent parent allowance 供养父母额外免税额
z Z -wG additional provision 额外拨款
-a Gcf]6 additional stamp duty 附加印花税
f},oj4P\ additional tax 补加税罚款；补加税款
^he=)rBb? Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Yx're s4e adjudged bankrupt 被裁定破产
?C0l~:j7D adjudicated bankrupt 裁定破产人
dGfVZDsr] adjudication fee 裁定费；评定印花税额手续费；评估契据费
~`;rNnOT3 adjudication of bankruptcy 裁定破产；宣告破产
Q\
^[!| adjudication of insolvency 裁定无力偿还债务
UCrh/b Tm adjusted actual 经调整的实数；调整后的实数
YKZrEP 4^ adjusted current assets 经调整的流动资产；调整后的流动资产
7)rWw<mY adjusted figure 经调整的数字；调整后的数额
l7(!`NPbC adjusted liabilities 经调整的负债；调整后的负债
gJt`?8t adjusted loss 经调整的亏损；调整后的亏损
6~:Sgt nU adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
R x36?/ adjusted profit 经调整的利润；调整后的利润
rtJl _0` adjusted surplus 经调整的盈余额；调整后的盈余额
tqPx$s adjusted value 经调整的价值；调整后的价值
Nb2Qp
K adjustment 调整；修订；理算〔保险〕
9&%fq )gS adjustment centre 调剂中心
6!iJ;1PeE adjustment lag 调整过程的时间差距；调整时差
C8 N{l:1f] adjustment mechanism 调整机制
uNbH\qd= adjustment of loss 亏损调整
c R-~)UyrO adjustment process 调整过程；调整程序
nq} Q adjustment range 调整幅度
`7aDEzmJ administered exchange rate 受管制汇率
y]..= z_ql Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
38V3o`f administration expenses 行政费用
7DW ]JK l administration fee 手续费；行政费
lor8@Qz administration in bankruptcy 破产管理
3LR p2(A administration order 遗产管理令
~d{.ng 4K administrator 管理人；遗产管理人
f"#m=_Xm administrator of the estate 遗产管理人
? ]sM8Bd} admission of debt 债项承认书
R)?{]]v admission of proof 接纳债权证明
H J?+A-n/ advance 放贷款项；垫付款项；预支款项；预付款项
W zW-pV] advance account 暂支帐目；预付款帐户
?8dVH2W. advance compensation 预付补偿金
y< R= advance from shareholder 股东垫款
PeX1wK%f advance pending reimbursement 预支以待日后付还
! 2CL1j0( advanced economy 先进经济体系
$m1<i?'m advancement 预付；预付财产
YIt9M,5/Q advances warrant 垫款令
M
x5`yT7 advancing 贷出
%H Q.| adverse balance 逆差
sH,kW|D adverse exchange 逆汇
/z7VNk D advertisement addressed to shareholders 在报章刊登的致股东通告
m4k
Bj*6c{ advice for collection 托收通知书
>M %\T}5 advice of drawing 提款通知书；汇票通知书
^da44Qqu advice of payment 付款通知
&Wp8u #4L Advisory Committee [Securities and Futures Commission]
X C86-b)E 谘询委员会〔证券及期货事务监察委员会〕
z@s5m} Advisory Committee on Diversification 经济多元化谘询委员会
O40+M)e] affidavit 誓章；遗产申报誓章
1:C:?ZC#c affidavit of no receipt 述明无收款的誓章
n6WY&1ZE~ affiliate 联号；联营公司；附属公司
wCMQPt)VS affiliated company 附属公司；联号；联营公司
+`mGK:> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ymY1o$qWB} affordability 负担能力
=+5,B\~q@C African Development Bank [AfDB] 非洲开发银行
,?UM;^
after-acquired property 事后取得的财产
~Vh(6q.oT after-hours dealing 市后交易
. Hhh i after-tax profit 税后盈利；税后利润；税后溢利
pN6%&@) = agency agreement 代理协议
x"kjs.d7[< agency expenses 代理机构的开支
J; t 7&Zpe agency fee 代理费
} F6<w{| Agency Law 《代理法》
{>3\ N0e5 agent 代理人；承销人
|s7`F% agent of company 公司代理人
)'4P.>!!aQ agent's fee 代理人费；经纪费
rsn.4P= aggregate 总计；总数；总体数字
( w ( aggregate amount 总款额；总额
RhI;;Y#@ aggregate assets and liabilities 总体资产与负债
-b&{+= ^c aggregate at constant price 按固定价格计算的总体数字
v 7 aggregate demand 总需求
4 PL k aggregate gross position 总持仓量
,:J us aggregate limit 总限额
%\O# &=$E aggregate of salaries tax 合计薪俸税
tary6K9K+ aggregate performance 总体表现；总体业绩
3H\w 2V aggregate supply 总体供应
3FSqd<t;D aggregate surplus 总盈余
g3n'aD@'x aggregate total 整体总额
iq#b#PYA aggregate value 总值；合计价值
P`4]-5gE aggregated basis 合计基准
dhg~$ CVO aggregated net chargeable income 合计应课税入息实额
zr v] aggregation 合并计算；合计；总和
Z0!5d< aggregation of incomes of husband and wife 夫妇入息合并计算
Jo(`zuLJ aggregation of property 财产的总和
0X8t>#uF agio 差价；贴水
>DM44 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~DMtB7 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Xm2\0=v5; 《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》
/StTb, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5FVndMM#y 《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-kk4! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
TQX)?^Ft 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B 3m_D"? agreement for a settlement 授产协议
5[l8y , agreement for assignment 转让协议
a ?}
.Fs agreement for sale 售卖协议；买卖协议
zIC;7 5# agreement for sale and purchase 买卖协议
E9\v A*a agreement for the payment of interest 支付利息协议
' # NcZy agreement for the repayment of money 还款协议
e<7.y#L agreement of reinsurance 再保险协议
YG:3Fhx0~ Agricultural Bank of China 中国农业银行
M$ 4k; air passenger departure tax 飞机乘客离境税
rVvR!"//yH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5 hj
airport tax 机场税
VpfUm?Nq alcohol duty 酒精税
'X).y1' alienation 让与；让渡；转让
0<"k8
k@J alimony 生活费；赡养费
<tpmUA[] All Ordinaries Index [AOI] 所有普通股指数
[%~
:@m all risks 全险；综合险
Us Ga All Sales Record for Stock Market 《股票市场成交报告》
5wB => Allied Capital Resources Limited 新联财务有限公司
HjvCujJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~I/@i allocation letter 拨款信件
M}:=zcZ l allocation of fund 分配款项；预留款项
CZn K8&VDY allocation of profit 利润分配；溢利分配
j hY ToMq allocation warrant 拨款令
_LP/!D allotment 分配；配股
+h^jC9,m~{ allotment notice 股份配售通知；配股通知
mE O \r|A allotment of shares 股份分配
8,D 2^Gg allowable 可获宽免；免税的
(@X~VACT allowable business loss 可扣除的营业亏损
fy@avo9 allowable expenses 可扣税的支出
Dih6mTP{ allowance 免税额；津贴；备抵；准备金
r?m+.fJ B allowance for debts 债项的免税额
] $ afC!Z allowance for depreciation by wear and tear 耗损折旧免税额
G CRz<)1 allowance for funeral expenses 殡殓费的免税额
lPH%Do>K allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2Y}?P+:%> allowance for repairs and outgoings 修葺及支出方面的免税额
h'J|K^na allowance to debtor 给债务人的津贴
!f>d_RG alteration of capital 资本更改
rrg96WD alternate trustee 候补受托人
$p!yhn7 amalgamation 合并
xX3'bsN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^
PI 5L ambit of charges 征税范围；收费范围
~vLW.: amended valuation 经修订的估值
gM>t0)mGK American Commodities Exchange 美国商品交易所
{ pu85'D V American Express Bank Limited 美国运通银行
ERwH LA American Stock Exchange 美国证券交易所
V^y^
;0I}[ amortization 摊销
=/<LSeLxH amount due from banks 存放银行同业的款项
T@}|zDC# amount due from banks abroad 存放海外银行同业的款项
.)1_Ew amount due from holding companies 控股公司欠款
hPq%L c amount due from local banks 存放本港银行同业的款项
g&dPd7 amount due to banks 银行同业的存款
IcP)FB 4 amount due to banks abroad 海外银行同业的存款
4=uhh
amount due to holding companies 控股公司存款
_AV1WS;^^8 amount due to local banks 本港银行同业的存款
4? N8R$ amount due to outport banks 外埠银行同业的存款
}'r[m5T amount for note issue 发行纸币的款额
r|4t aV& amount of bond 担保契据的款额
j Ja$a [ amount of consideration 代价款额
Nu8Sr]p amount of contribution 供款数额
a`G x=8 amount of indebtedness 负债款额
8eA+d5k\. amount of principal of the loan 贷款本金额
Vz14 j_ amount of rates chargeable 应征差饷数额
% 1pYE Hn amount of share capital 股本额
[{4 MR%-- amount of sums assured 承保款额
T0)4v-EO amount of variation 变动幅度
U$oduY# amount of vote 拨款数额
\
w3]5gJZ amount payable 应付款额
%B.D^]S1: amount receivable 应收款额
C]^H& Amsterdam Stock Exchange 阿姆斯特丹证券交易所
b o.(zAz analysis 分析
HM >lg`S ancillary risk 附属风险
u66XN^ annual account 周年帐目；周年帐目报表；年度决算；年结
'mI'dG annual accounting date 年结日期
|AZg*T3:W annual allowance 每年免税额；年积金；年度津贴；年津
~['Kgh_; annual balance 年度余额
Gm*X'[\DD annual disposable income 每年可动用收入
MO;X>D = annual estimates 周年预算
2r$#m * annual fee 年费
|t$Ma'P annual general meeting 周年大会
oYWR')8 g annual growth rate 年增率；每年增长率
0G!] = annual long-term supplement 长期个案每年补助金
jY NrD"n annual pensionable emolument 可供计算退休金的年薪
</uO e.l>Q annual report 年报
>-&R47G Annual Report on the Consumer Price Index 《消费物价指数年报》
&A#~)i5gF annual return 周年报表；周年申报表；每年报税表格
rD>*j~_+P Annual Return Rules 《周年报表规则》
!w
BJ,&E annual review of consumer prices 每年消费物价回顾
TA jh"JJIV annual roll-forward basis 逐年延展方式
(EPsTox annual salary 年薪
fs/*V~@ annual statement 年度报表；年度决算表
VDTcR 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
QMv@: Eo annuitant 年金受益人
lRh9j l annuity 年金
3D?s L!W annuity contract 年金合约
%s19KGpA annuity on human life 人寿年金
z;@*r}H antecedent debt 先前的债项
-OSa>-bzNx ante-dated cheque 倒填日期支票
2Sm }On anticipated expenditure 预期开支
;#w3 {
NB anticipated net profit 预期纯利
.`?@%{ anticipated revenue 预期收入
IK*07h/! anti-inflation measure 反通货膨胀措施
TLehdZ>^ anti-inflationary stance 反通货膨胀立场
@cU&n6C@ apparent deficit 表面赤字
8enEA^ apparent financial solvency 表面偿债能力
1+?N#Fh apparent partner 表面合伙人
hY`\&@ application for personal assessment 个人入息课税申请书
ybp -$e application of fund 资金应用
HR}bbsqxVf application to release as liquidator and to destruct the books of accounts and documents
pW4 cX 申请免除清盘人职务及毁灭帐簿与文件
YBh'EL}P appointed actuary 委任精算师
9 @+5LZR appointed auditor 委任核数师；委任审计师
8,dBl!G= appointed trustee 委任的受托人
O12eH appointer 委任人
9mZ apportioned pro rata 按比例分摊
|7x\m t apportionment 分配；分摊
"`N- * ;*W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\W,I?Kx$ apportionment formula 分摊方程式
36 US5ef apportionment of estate duty 遗产税的分摊
B=|cS;bM$3 appraisal 估价；评估
X$/2[o#g appreciable growth 可观增长
I-OJVZ( V appreciable impact 显着影响
a22XDes= appreciable increase 可观增长
1;VHM' appreciation 增值；升值
cX3l t 5 appreciation against other currencies 相对其他货币升值
ws4cF
N9P? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
W`^@)|9^) appreciation tax 增值税
E!S 78 z: appropriation 拨款；拨用；拨付
nS> 8bub30 appropriation account 拨款帐目
|JCU<_< Appropriation Bill 拨款法案
(XoH,K?{z appropriation-in-aid system 补助拨款办法
+>JjvYx}\ approved assets 核准资产
m.,U:> approved basket stock 认可一篮子证券
I!^O)4QRx approved budget 核准预算
Jaz?Ys|S approved charitable donation 认可慈善捐款
p,"g+ MwP approved charitable institution 认可慈善机构
6Aocm R0D' approved currency 核准货币；认可货币
qW b+r approved estimates 核准预算
=* Bl|;>6 approved estimates of expenditure 核准开支预算
/ *0K92NB approved overseas insurer 核准海外保险人
)=Jk@yj8x approved overseas trust company 核准海外信托公司
y(
y8+ZT approved pooled investment fund 核准汇集投资基金
'] +Uu'a approved provident fund scheme 认可公积金计划
?IpLf\n- approved provision 核准拨款
(W}bG>!#Q8 approved redeemable share 核准可赎回股份
> rvQw63\ approved regional stock 认可地区性证券
}f2r!7:x approved retirement scheme 认可退休金计划
U(x]O/m approved subordinated loan 核准附属贷款
jlxpt)0i arbitrage 套戥；套汇；套利
2#k5+?-c61 arbitrageur 套戥者；套汇者
AlJ} >u arbitrary amount 临时款项
NVRLrJWpp arrangement 措施；安排；协定
u]OW8 rc arrears 欠款
kZ"BBJ6w arrears of pay 欠付薪酬
R
LD`O9#j arrears of revenue 逾期未收税款；逾期未收的帐项
B5$kHM%p articles of association 组织章程；组织细则；组织章程细则
itMg|%B% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D_Bb?o5 ascertainment of profit 确定利润
g:EVhuK "Asia Clear" “亚洲结算系统”
1@$K o5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
fDSv?crv Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0]4(:(B Asian Development Fund [ADF] 亚洲发展基金
bJD;>"* Asian dollar bond 亚洲美元债券
g e8/``= Asian dollar market 亚洲美元市场
63A}TBC Asian dollar rate 亚洲美元利率
}u1O#L}F5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Vx-7\NB Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
D+>1]ij asked price 沽盘；喊价；索价；卖方报价
mx=BD' assessable income 应评税入息
dUsx vho assessable loss 应评税亏损
--DoB=5%8 assessable profit 应评税利润
,cq F3 assessable value 应评税值
Q $fmD assessed profit 估定利润
b".L_Ma1* assessed value 经评估价值
}1r m assessment 评税；评定；估价；评税单
Ps<d('= assessment number 评税编号；估价编号
B/n[m@O assessment of additional tax 补加税评税
p'om- assessment of performance 业绩评估；实绩评价
+zs4a96[ Assessor 评税主任
.aflsUD asset price bubbles 资产价格泡沫
z<5m
fAm asset-backed securities 具资产保证的证券
=Qn ;_+C t assets accretion 资产增值
$.bBFWk assets and liabilities 资产与负债
9H%X2#:fH assets betterment statement 资产递增表；资产改进表
h;0S%ZC assets lending 实物放款；有抵押贷款
/soKucN"h assets of the company passing on the death 死者去世时转移的公司资产
#BS T lz assets pledged as security for liabilities 用作负债抵押的资产
D|.ic!w' assets portfolio 资产投资组合
twx[ s$O'b assets price 资产价格
&
GreN assets quality 资产质素
@/ 1w4'M assets realization 资产变现
iJ~Vl"|m assets refinancing arrangement 资产再集资安排
GQ-Rtn4v assets securitization 资产证券化
\7*`}& assets situated outside Hong Kong 在香港以外地方的资产
e zOj+vz assets stripping 削减资产；拆卖资产
}[xs~! 2F assets value 资产值
!Ta>U^ 7 assignee 承让人
1</kTm/Qa assignment 转让；转让书；转让契
[
I/<_AT# assignment of interest 权益转让
QMZ)-ty" assignment of letters patent and trade mark 专利证书及商标转让
v~Y^r2 assignment of property 物业转让；物业转让书
+[tP_%/r'^ assignment right 转让权
uyY|v$FM assignor 转让人
&@3H%DP}Ql associate 有联系的人；有关连人士；相联者；合伙人；联系人
|p -t%xDdr Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
C/-63O_ associate member 附属会员
[VWUqlNt> associated body corporate 相联法人团体
uDZT_c'Y associated company 相联公司；联属公司
y
TDNNK associated corporation 相联法团
Kde9
$ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
3@]SKfoo1 公认会计师公会〔英国〕
>i6yl5s Association of Futures Exchange Brokers 香港期货经纪协会
9WR6!.y#f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&%/7E_j7 association of underwriters 承保人组织
fS`$'BQ assumption of control 接管
gatB QwJb9 assurance 担保；保险；转易；转易书
cA:*V|YV ` assurance of interest 权益的转易
mbueP.q[? at 19XX price 按一九ＸＸ年价格计算
>&U,co$> at a discount 按赔价计算；按贴水价格计算；打折扣
H8On<C= at a premium 按溢价计算；按升水价格计算
Z@$8I{}G at call 通知付款；按通知
l(#)WWr+ at constant market price 按固定市价计算
dYgXtl=#j at constant price 按固定价格计算
_hk.2FV:3m at cost 按成本计算
Tq4- wE+ at current market price 按当时市价计算；按现时市价计算
W='> :H at current price 按当时价格计算；按现时价格计算
U,.![TP at factor cost 按要素成本计算；按生产要素成本计算
tmtT ( at money-of-the-day price 按付款当日价格计算
::/j$bL at or better 按指定或较佳价位〔买卖指令〕
9U%N@Dq`Z at par 按面值计算；平价
0MdDXG-7 at sight 见票即付
YGsWu7dG at the close 按收市盘
d09k5$=gJ at the opening 按开市盘
cx0*X* attestation 见证；见证条款
GbaEgA'fa at-the-money option 平价期权
Y"wUt & attorney 受权人；受托代表人
j ku}QM^ attornment 新拥有人承认书
g"> {9 YE attributable profit 可归属利润
# m *J& attributable share value 可归属股份价值
:dqn h Auckland Stock Exchange 奥克兰证券交易所
LoGVwRmoC auction 拍卖
Y(cGk#0 auctioneer 拍卖商
W}]%X4<#rN audit 审计；核数
_zwUE Audit Commission 审计署
.>IhN 5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
MHC^8VL 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
wg]j+r@ audit review 帐目审查
yYH 0v7vx+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|x-S&- audited account 审计帐目；经审计的帐目
Mwr"~?\\ audited annual account 经审计的周年帐目
,9o"43D:a| audited balance sheet 经审计的资产负债表
d B5b@9* auditor 核数师；核数主任；审计师
>#y^;/bb auditor's certificate 核数师证明书；审计师证明书
bAm(8nT7w auditor's report 核数师报告；审计师报告
EB8\_]6XJ Aussie bond 澳元债券
qm8&*UuKJ austerity budget 紧缩预算
w&KK3*="" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
g'm+/pU)w) Australia All Ordinaries Index 澳洲所有普通股票指数
1OF&
* Australian Dollar [AUD] 澳元
E3iW-B8u8 Australian Options Market 澳大利亚期权市场
[ n$BRk| Australian Securities Commission 澳洲证券事务监察委员会
UQI]>#_/v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
WpRc)g : Australian Stock Exchange 澳大利亚证券交易所
9b*nLyYVz Austrian Schilling [ATS] 奥地利先令
Z KckAz\# authentication 认证；鉴证
2j[&=R/. authority to purchase 委托购买证；委购书
~7zGI\= P@ authorization 认可；核准；授权；授权书
_&b4aW9< authorization by direction 指示授权
BFOq8}fX2 authorization by instruction 指令授权
jE/AA!DC# authorization by warrant 令状授权
}-sdov<< authorization of unit trust 单位信托的认可
+qw jbA+ authorized agent 指定代理人
Pw61_ZZ4B\ authorized capital 法定资本
@ >U-t{W authorized clerk 出市员
cu/5$m?xx authorized dealer 认可交易商
c. 2).Jt, authorized financial institution 认可财务机构
Oa l3rb authorized fund 认可基金
Q{l pKe0 authorized fund house 获授权的基金公司；认可基金公司
OUNd@o authorized institution 认可机构
^ cz(}N
6& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2mGaD \?K authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
q CnZh J authorized insurer 获授权保险人；获认可承保人
wGP;Vbk authorized investment 特准投资项目
.ODR ]7{ authorized person 获授权人
q *7VqB authorized representative 获授权代表
5w@4:$=I authorized share capital 法定股本
] A+?EE2/ automated quotation system 自动报价系统
[+DW >Et Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
<U\B!fO' 自动交易系统〔香港期货交易所有限公司〕
gY8>6'~mS automatic adjustment mechanism 自动调整机制
!_cg\K U# automatic adjustment system 自动调整系统
3S}Pm2D2 Automatic Clearing House 自动票据交换所
ftF@Wq1f automatic exchange rates accumulation system 自动化汇率累集系统
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Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_c_[ C*T] automatic teller machine [ATM] 自动柜员机
x}8yXE" autopay 自动转帐
F ;2w1S^ available assets 可用资产
cj'}4( available fiscal reserve 现存财政储备
]n~ilS.rkl available profit 可用利润
AGYc |; Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7*Ej. HK average 平均；平均数；海损
j+,d^! average basic salary 平均基本薪金
@-!}BUs? average consumer expenditure 平均消费开支；一般消费开支
suzZdkMA average cost 平均成本
-3=#u_ average cost of land production 增辟土地平均成本
?qWf up\S average daily turnover 平均每日成交额
@6]sNm average daily wage rate 平均每日工资率
L$E{ycn average expenditure pattern 平均开支模式
8;+B*+%@n average growth rate 平均增长率
'GS"8 w~j average net fixed assets 固定资产平均净值
T,
)__h average of relatives 相对价格平均数
428>BQA average price 平均价格
ub\ MlSr average propensity to consume 平均消费倾向；一般消费倾向
h* u average propensity to save 平均储蓄倾向；一般储蓄倾向
tE ` u(B, average rate 平均率
|~vI3]}fx average revenue 平均收入；平均收益
.w8J*JZ average stock 平均库存；平均存货
r 0iK average yearly rent 平均年租
l)&X$3? tz avoidance of double taxation 避免双重课税
''\O v avoidance of tax 避税
