A:
TO wd+]B A share Ａ股；甲类股份
b?H"/Mu. abatement of tax 减税；减扣免税额
LUOjaX ABN AMRO Bank N.V. 荷兰银行
JGs: R D ' above-the-line expenditure 线上项目支出；经常预算支出
-- yF%tRMP above-the-line receipt 线上项目收入；经常预算收入
h\s/rZg=r ABSA Asia Limited 南非联合亚洲有限公司
2g.lb&3W absolute change 绝对数值变更
_&<n'fK [ absolute expenditure 实际开支
5mH [|_ absolute guideline figure 绝对准则数字
_^NX`<& absolute interest 绝对权益
> p`, absolute order of discharge 绝对破产解除令
mH o#"tc absolute profit margin 绝对利润幅度
GkGiQf4hh absolute value 实值；绝对值
F%OP,>zl absolutely vested interest 绝对既得权益
Y(Q
0m|3P absorbed cost 已吸收成本；已分摊成本
>O'\
jp}$l absorption 吸收；分摊；合并
_~kw^!p>Kr absorption rate 吸收率；摊配率；分摊率
'Wlbh:=$ ACB Finance Limited 亚洲商业财务有限公司
Nx}nOm acceptable form of reciprocity 合理的互惠条件
*PJH&g#Ge acceptable rate 适当利率；适当汇率
Z U4=&K acceptance agreement 承兑协议
v"*r %nCi acceptance for honour 参加承兑
J_Lmy7~xbD acceptor 承兑人；接受人；受票人
7! O"k# acceptor for honour 参加承兑人
Z,& O8Jelf accident insurance 意外保险
|OeyPD# Accident Insurance Association of Hong Kong 香港意外保险公会
_v!7
|&\ accident insurance scheme 意外保险计划
$)lkiA&; accident year basis 意外年度基准
lqDCK&g$E# accommodation 通融；贷款
cslC+e/ accommodation bill 通融票据；空头票据
*?)MJ@ accommodation party 汇票代发人
+! 1_M t6 account balance 帐户余额；帐户结余
1d^~KBfv account book 帐簿
oD)x\ )t8 account collected in advance 预收款项
uEPp%&D.+ account current book 往来帐簿
rQ*+
<`R} account of after-acquired property 事后取得的财产报告
(i
"TF2U,< account of defaulter 拖欠帐目
fSo8O account payable 应付帐款
m#"_x{oa account payee only [A/C payee only] 只可转帐；存入收款人帐户
v%tjZ5x account receivable 应收帐款
<Q[%:LD account receivable report 应收帐款报表
3Y#Q'r? account statement 结单；帐单；会计财务报表
` 3TR` ,= account title 帐户名称；会计科目
7B?Y.B accountant's report 会计师报告
Lg:1z C
Accountant's Report Rules 会计师报告规则
Wu>]R'C accounting and auditing procedure 会计与审计程序；会计与核数程序
@0 +\:F Accounting Arrangements 《会计安排》
P1#g{f accounting basis 会计基础
`<XS5h
h= accounting by Official Receiver 破产管理署署长呈交的帐目
}%g[1
#%( Accounting Circular 《会计通告》
#S>N}<> accounting class 会计类别
l hUGo = accounting date 记帐日期；会计结算日期
E=NjW O accounting for money 款项核算
pF;.nt) Accounting Officer 会计主任
b
74 !Zw accounting period 会计报告期；会计期
;-d b/$O accounting policy 会计政策；会计方针
d$ouH%^cGu accounting practice 会计惯例
&RR;'wLoQT accounting principle 会计准则
WQ|Ufl; accounting record 会计记录
$^x=i;>aK. accounting report 会计报告
\!ZA#7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/b+~BvTh Accounting Society of China 中国会计学会
"4b{YWv accounting statement 会计报表
o&JoeKXor accounting system 会计制度；会计系统
,!=
sGUQ) accounting transaction 会计事项；帐务交易
GM|& ,} accounting treatment 会计处理
?QP>rm accounting year 会计年度
&4Z8 df! accretion 增值；添加
>d 5- if accrual 应计项目；应累算数目
{`HbpM<=m] accrual basis 应计制；权责发生制
7qC
/a
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;qmnG3;Q accrue 应累算；应计
CL<-3y* accrued benefit 应累算利益
GSA+A7sZ accrued charges 应计费用
:ez76oGyc accrued cumulative preference share dividend 应累算的累积优先股股息
[R]V4Hb accrued expenses 应累算费用
~d*Q{v~3 accrued interest payable 应付利息；应计未付利息
AD ;m[u7 accrued interest receivable 应收利息；应计未收利息
:Drf]D(sMX accrued right 累算权益
<bcf"0A accruing profit 应累算的利润
0\mf1{$"!7 accumulated fiscal reserve 累积财政储备
Laj/~Ru6 accumulated profit 累积利润；滚存溢利
L*0YOE%=]
accumulated reserve 累积储备
pH~\~ accumulation of surplus income 累积收益盈余
4LSs WO<@ acquired assets 既得资产
G^'We6< acquisition 收购；购置；取得
g;l K34{ acquisition cost 购置成本
(Mv~0ShakO acquisition expenses 购置费用
6 (rm%c acquisition of 100% interest 收购全部股权
5BrN
uR$ acquisition of control 取得控制权
ju2H 0AQ acquisition of fixed assets 购置固定资产
`E~"T0RX acquisition of shell “买壳”
Y3@+a A acquisition price 收购价
:tW k K$ act of God 天灾
PYQ0&;z acting partner 执事合伙人
xM())Z|2 active market 买卖活跃的市场；交投畅旺的市场；旺市
"rdpA[>L active partner 积极参与的合伙人
f]*;O+8$LN active trading 交投活跃
enk`I$Xx actual circulation 实际流通
ch# )XomN actual cost 实际成本
/qdv zv%T actual expenditure 实际开支；实际支出
'a(y]QG actual income 实际入息；实际收入；实际收益
ximVh}'a actual market 现货市场
g0 f4>m actual price 现货价；实际价格
8UB2 du@? actual profit 实际利润
'IU3Xu[-. actual quotation 实盘；实际价位；实际报价
XT/t\\Z`U actual year basis 按实际年度计算
(N/u@ M actuals 实货
=Ti!9 _~ actuarial investigation 精算调查
+ S+!:IB actuarial principle 精算原则
4 95Y<x}= actuarial report 精算师报告
65Z}Hf Actuarial Society of Hong Kong 香港精算学会
gX " actuarial valuation 精算师估值
>{AE@@PB^ actuary 精算师
*,u{, $}2 ad referendum agreement 暂定协议；有待覆核的协定
hy / g*> ad valorem duty 从价税；按值征税
&5}YTKe}| ad valorem duty system 从价税制
]ty$/{hx' ad valorem fee 从价费
UV(`. ad valorem tariff 从价关税
x@ X2r additional allowance 额外免税额
q,K|1+jn additional amount for unexpired risk 未过期风险的额外款额
G
1{m" 1M additional assessable profit 补加应评税利润
wn"\ @Qv G additional assessment 补加评税
SY9 5s additional commitment 额外承担
"]3o93 3 D additional commitment vote 额外承担拨款
7a[6@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
zE;|MU@| additional dependent parent allowance 供养父母额外免税额
BMq> Cj+ additional provision 额外拨款
"yymnIQ3u additional stamp duty 附加印花税
Q 1i5"'] [ additional tax 补加税罚款；补加税款
Pk&=\i< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8B ,S_0! adjudged bankrupt 被裁定破产
d rpx"d[c adjudicated bankrupt 裁定破产人
=LGM[Z3$s adjudication fee 裁定费；评定印花税额手续费；评估契据费
"9s}1C; Me adjudication of bankruptcy 裁定破产；宣告破产
x~k3kj adjudication of insolvency 裁定无力偿还债务
ESviWCh0Fl adjusted actual 经调整的实数；调整后的实数
2fdN@iruB adjusted current assets 经调整的流动资产；调整后的流动资产
9q ]f]S.L adjusted figure 经调整的数字；调整后的数额
k8G4CFg}wP adjusted liabilities 经调整的负债；调整后的负债
PY|zN| adjusted loss 经调整的亏损；调整后的亏损
hq4&<Zr( adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
P%B|HnG^ adjusted profit 经调整的利润；调整后的利润
mN-O{ k0\ adjusted surplus 经调整的盈余额；调整后的盈余额
F OD'&Yb& adjusted value 经调整的价值；调整后的价值
e"1mdw" adjustment 调整；修订；理算〔保险〕
7! qeIz adjustment centre 调剂中心
a<*+rGI adjustment lag 调整过程的时间差距；调整时差
'*[7O2\%/ adjustment mechanism 调整机制
HF B> 0<$ adjustment of loss 亏损调整
e'~Qe_ adjustment process 调整过程；调整程序
<Z[Z& ^ adjustment range 调整幅度
SN|!FW.*: administered exchange rate 受管制汇率
U| yt Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
YdV.+v(30 administration expenses 行政费用
JQ LQS administration fee 手续费；行政费
Wrbv<8}%c administration in bankruptcy 破产管理
ke@OG! M / administration order 遗产管理令
{^
BZ#)m| administrator 管理人；遗产管理人
zEjl@Kf administrator of the estate 遗产管理人
*/~|IbZ `o admission of debt 债项承认书
Dh m ;K$T admission of proof 接纳债权证明
4~Q<LEly advance 放贷款项；垫付款项；预支款项；预付款项
u /k'
ry= advance account 暂支帐目；预付款帐户
NXLb'mH~ advance compensation 预付补偿金
I3Co advance from shareholder 股东垫款
iTevl>p! advance pending reimbursement 预支以待日后付还
FoE}j
advanced economy 先进经济体系
%cs" PS advancement 预付；预付财产
(4z_2a(Dl, advances warrant 垫款令
=f@71D1 advancing 贷出
yfwR``F adverse balance 逆差
wo62 R&ac adverse exchange 逆汇
ZK ?V{X{"; advertisement addressed to shareholders 在报章刊登的致股东通告
|5(CzXR] advice for collection 托收通知书
*QNX?8Fm_ advice of drawing 提款通知书；汇票通知书
l`75 BR advice of payment 付款通知
}2Ge??! Advisory Committee [Securities and Futures Commission]
wB lE!Pm 谘询委员会〔证券及期货事务监察委员会〕
t .&JPTK-H Advisory Committee on Diversification 经济多元化谘询委员会
4i SN.nxIZ affidavit 誓章；遗产申报誓章
l_((3e[) affidavit of no receipt 述明无收款的誓章
{Mo[C% affiliate 联号；联营公司；附属公司
nzO -\`40 affiliated company 附属公司；联号；联营公司
QP"5A7=m affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-^np"Jk affordability 负担能力
E Id>%0s5 African Development Bank [AfDB] 非洲开发银行
Y q/vym-O5 after-acquired property 事后取得的财产
Gqq< -drR after-hours dealing 市后交易
f LRx{Nu after-tax profit 税后盈利；税后利润；税后溢利
X'.l h #& agency agreement 代理协议
?&6|imPE agency expenses 代理机构的开支
3f>9tUWhTy agency fee 代理费
8 bw, dBN Agency Law 《代理法》
+-x+c:
IxA agent 代理人；承销人
/_JR7BB^X, agent of company 公司代理人
jn]l!nm agent's fee 代理人费；经纪费
}ub>4N[ aggregate 总计；总数；总体数字
U e-AF# aggregate amount 总款额；总额
xn=mS!"1Zo aggregate assets and liabilities 总体资产与负债
>;G7ty[RX7 aggregate at constant price 按固定价格计算的总体数字
z$Z%us>io aggregate demand 总需求
("f~gz<< aggregate gross position 总持仓量
R
{-M%n4w aggregate limit 总限额
K7$Q . aggregate of salaries tax 合计薪俸税
=C#z Px, aggregate performance 总体表现；总体业绩
hey/#GC* aggregate supply 总体供应
! qtj1 .w aggregate surplus 总盈余
/2r&ga& aggregate total 整体总额
)MV `'i aggregate value 总值；合计价值
79Aa~ +i'_ aggregated basis 合计基准
Oo!]{[}7 aggregated net chargeable income 合计应课税入息实额
7lO Au]Zx aggregation 合并计算；合计；总和
Q=<&ew aggregation of incomes of husband and wife 夫妇入息合并计算
lq 1223
aggregation of property 财产的总和
V1i^# ; agio 差价；贴水
#cikpHLXG Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
t& yuo E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5s0`T]X- 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
+pv..\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
17 :7w 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
?r$& O*; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
K-(C5 "j_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7wrRIeES agreement for a settlement 授产协议
p-oEoA agreement for assignment 转让协议
AHa]=ka> agreement for sale 售卖协议；买卖协议
D1 ]?f` agreement for sale and purchase 买卖协议
8XfOM f~d` agreement for the payment of interest 支付利息协议
;M+~ e~ agreement for the repayment of money 还款协议
{6}$XLV3l agreement of reinsurance 再保险协议
-hK^ *vJ Agricultural Bank of China 中国农业银行
wO %617Av air passenger departure tax 飞机乘客离境税
v&])D/ a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
G{+zKs}~ airport tax 机场税
gYpFF=7j<@ alcohol duty 酒精税
:p1_ij]ND alienation 让与；让渡；转让
Oxi^&f||` alimony 生活费；赡养费
P=ubCS' All Ordinaries Index [AOI] 所有普通股指数
j;_E0j# all risks 全险；综合险
` y"a>gHC All Sales Record for Stock Market 《股票市场成交报告》
3! KyO)8 Allied Capital Resources Limited 新联财务有限公司
Ngrj @_J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
S>[&] allocation letter 拨款信件
7* +tG7I @ allocation of fund 分配款项；预留款项
JFRbW Q0 allocation of profit 利润分配；溢利分配
\ 6Y%z
allocation warrant 拨款令
6m9\0)R allotment 分配；配股
meD83,L~N allotment notice 股份配售通知；配股通知
kCZ'p allotment of shares 股份分配
u\K`TWb% allowable 可获宽免；免税的
lo7>$`Q allowable business loss 可扣除的营业亏损
`j6O allowable expenses 可扣税的支出
k
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sEa| 2$ allowance for debts 债项的免税额
M\08 7k allowance for depreciation by wear and tear 耗损折旧免税额
SR4 m bQ: allowance for funeral expenses 殡殓费的免税额
&61h*s allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-9 |)O: allowance for repairs and outgoings 修葺及支出方面的免税额
rB =c allowance to debtor 给债务人的津贴
:K*/ alteration of capital 资本更改
;A?86o'? alternate trustee 候补受托人
AB.ZmR9| amalgamation 合并
[xDn=)`{V ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{ZUgyGE{ ambit of charges 征税范围；收费范围
7%|HtBXv^ amended valuation 经修订的估值
TaG (sR I American Commodities Exchange 美国商品交易所
$ 3Sm? American Express Bank Limited 美国运通银行
@ +>>TGC American Stock Exchange 美国证券交易所
nI`9|W amortization 摊销
hC!8-uBK5< amount due from banks 存放银行同业的款项
m4 c2WY6k amount due from banks abroad 存放海外银行同业的款项
vf!lhV-UG+ amount due from holding companies 控股公司欠款
-+Ox/>k amount due from local banks 存放本港银行同业的款项
ocj^mxh =O amount due to banks 银行同业的存款
7MX5hZF" amount due to banks abroad 海外银行同业的存款
:<6gP( amount due to holding companies 控股公司存款
_nIt4l7 amount due to local banks 本港银行同业的存款
wA";N=i= amount due to outport banks 外埠银行同业的存款
x qj@T^y amount for note issue 发行纸币的款额
e1H2w?
s amount of bond 担保契据的款额
w!l*! G amount of consideration 代价款额
_.GHtu/I amount of contribution 供款数额
0[-@<w ^j amount of indebtedness 负债款额
` 9DW} amount of principal of the loan 贷款本金额
J)^Kls\> t amount of rates chargeable 应征差饷数额
|zp}u (N amount of share capital 股本额
AR)A < amount of sums assured 承保款额
3Q#3S amount of variation 变动幅度
Y-y}gc_L amount of vote 拨款数额
l=>FoJf!*< amount payable 应付款额
Pu2cU5n amount receivable 应收款额
7!g4 `@!5M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
V4?]NFK analysis 分析
XAUHF-"WE ancillary risk 附属风险
5Kkp1K$M annual account 周年帐目；周年帐目报表；年度决算；年结
qc/)l~]?g{ annual accounting date 年结日期
'DB'lP annual allowance 每年免税额；年积金；年度津贴；年津
~#:R1~rh\e annual balance 年度余额
q:P44`Aq annual disposable income 每年可动用收入
rVb61$ annual estimates 周年预算
.#Lu/w' -M annual fee 年费
B|kIiL63
D annual general meeting 周年大会
q!) nSD annual growth rate 年增率；每年增长率
r4pR[G._ annual long-term supplement 长期个案每年补助金
&bwI7cO annual pensionable emolument 可供计算退休金的年薪
%xwtG:IKEV annual report 年报
zRA,Yi4;+ Annual Report on the Consumer Price Index 《消费物价指数年报》
o=Kd9I# annual return 周年报表；周年申报表；每年报税表格
KD8,a+GL Annual Return Rules 《周年报表规则》
rUBc5@| annual review of consumer prices 每年消费物价回顾
(p? B= annual roll-forward basis 逐年延展方式
>'{'v[qR[G annual salary 年薪
xU;Q ~( annual statement 年度报表；年度决算表
4^K<RSYs 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
jY $3 annuitant 年金受益人
_vOSOnU annuity 年金
a_Z[@W annuity contract 年金合约
~J1UzUxX2 annuity on human life 人寿年金
K;~I ;G
antecedent debt 先前的债项
3\?yjL^ ante-dated cheque 倒填日期支票
6;}W )S anticipated expenditure 预期开支
6hf6Z 3 anticipated net profit 预期纯利
TE@bV9a anticipated revenue 预期收入
fsV_>5I6 anti-inflation measure 反通货膨胀措施
*|.- y-> anti-inflationary stance 反通货膨胀立场
Z:< 6Ck apparent deficit 表面赤字
NfXEW - apparent financial solvency 表面偿债能力
oedLe9! apparent partner 表面合伙人
Si=u=FI1e application for personal assessment 个人入息课税申请书
[ _3L application of fund 资金应用
MY z\ R
\ application to release as liquidator and to destruct the books of accounts and documents
x4/f5 申请免除清盘人职务及毁灭帐簿与文件
\`|OAC0a appointed actuary 委任精算师
?`=r@ appointed auditor 委任核数师；委任审计师
F' JceU appointed trustee 委任的受托人
O`'r:&#W appointer 委任人
1y6{3AZm< apportioned pro rata 按比例分摊
5H/D~hr& apportionment 分配；分摊
hv9k9i7@l Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
f26hB;n apportionment formula 分摊方程式
e/y\P&"eI apportionment of estate duty 遗产税的分摊
y (=$z/ appraisal 估价；评估
Mzj|57:gx appreciable growth 可观增长
"S0WFP\P+ appreciable impact 显着影响
aF:|MTC(~ appreciable increase 可观增长
K `twb TU appreciation 增值；升值
FSkz[D_} appreciation against other currencies 相对其他货币升值
s )V<dm;T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
njBK { appreciation tax 增值税
DBZ^n9 appropriation 拨款；拨用；拨付
P(~vqo>! appropriation account 拨款帐目
f
_*F &-L Appropriation Bill 拨款法案
kPF qsq appropriation-in-aid system 补助拨款办法
bj B4 approved assets 核准资产
6 e :#x:O approved basket stock 认可一篮子证券
.#}`r`/ approved budget 核准预算
94 GF8P approved charitable donation 认可慈善捐款
vUgMfy& approved charitable institution 认可慈善机构
J4q_}^/2w approved currency 核准货币；认可货币
|eFce/ approved estimates 核准预算
0I"r*; 9?K approved estimates of expenditure 核准开支预算
Cc>+OUL approved overseas insurer 核准海外保险人
4xzoA'Mb@ approved overseas trust company 核准海外信托公司
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B_'D approved pooled investment fund 核准汇集投资基金
^#&:-4/ approved provident fund scheme 认可公积金计划
ffoLCx4o0E approved provision 核准拨款
vjO@"2YEw approved redeemable share 核准可赎回股份
gSXidh}^ approved regional stock 认可地区性证券
:B5M#D!dO approved retirement scheme 认可退休金计划
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xW` approved subordinated loan 核准附属贷款
\[W)[ mH_ arbitrage 套戥；套汇；套利
yDe#,|- p arbitrageur 套戥者；套汇者
*BAR` +;U arbitrary amount 临时款项
NVq3h\[X arrangement 措施；安排；协定
% H8s_O arrears 欠款
}ujl 2uhM arrears of pay 欠付薪酬
/}#@uC arrears of revenue 逾期未收税款；逾期未收的帐项
;TTH articles of association 组织章程；组织细则；组织章程细则
!5=S 2<UX Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%g{<EuK]p ascertainment of profit 确定利润
gP:H_nVh "Asia Clear" “亚洲结算系统”
~SR9 * < Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>m4Q *a 4M Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/m(v5v7( Asian Development Fund [ADF] 亚洲发展基金
fFJu] Asian dollar bond 亚洲美元债券
%<[U\TL` Asian dollar market 亚洲美元市场
b*W01ist Asian dollar rate 亚洲美元利率
8$V:+ u Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
MtKM#@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@;ob 4s U asked price 沽盘；喊价；索价；卖方报价
}q D0- assessable income 应评税入息
T~- OC0 assessable loss 应评税亏损
TjLW<D(i> assessable profit 应评税利润
Vs@H>97,G assessable value 应评税值
qC ku
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acdF5ch@ assessed value 经评估价值
="__*J#nze assessment 评税；评定；估价；评税单
6z ,nt assessment number 评税编号；估价编号
BoHpfx1C assessment of additional tax 补加税评税
E7>D:BQ\2 assessment of performance 业绩评估；实绩评价
A4hbh$ Assessor 评税主任
O[<0\ asset price bubbles 资产价格泡沫
/YT _~q=: asset-backed securities 具资产保证的证券
ERz{, >G? assets accretion 资产增值
Gsa~zGN assets and liabilities 资产与负债
?5jq)x d2 assets betterment statement 资产递增表；资产改进表
!pAb+6~T assets lending 实物放款；有抵押贷款
|.Vs(0O assets of the company passing on the death 死者去世时转移的公司资产
L@>$
A w assets pledged as security for liabilities 用作负债抵押的资产
x4%1P w assets portfolio 资产投资组合
[ T!0ka assets price 资产价格
(hFyp}jkk assets quality 资产质素
5tQZf'pHfd assets realization 资产变现
5><KTya?= assets refinancing arrangement 资产再集资安排
l/g6Tv `w assets securitization 资产证券化
.}e Pm( assets situated outside Hong Kong 在香港以外地方的资产
d}--} &r assets stripping 削减资产；拆卖资产
Z ,}c) assets value 资产值
= &"x6F.` assignee 承让人
[
F7ru4"{ assignment 转让；转让书；转让契
Dwuao`~Xm assignment of interest 权益转让
Bb zm q assignment of letters patent and trade mark 专利证书及商标转让
&^1{x`Qo= assignment of property 物业转让；物业转让书
l#cG#- assignment right 转让权
{?hpW+1,# assignor 转让人
I c')L*i7O associate 有联系的人；有关连人士；相联者；合伙人；联系人
}\3jcnn Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
cPbAR' associate member 附属会员
?3Y~q;I]O associated body corporate 相联法人团体
EEdU\9DH( associated company 相联公司；联属公司
SKeX~uLz associated corporation 相联法团
w$4*/D}Y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o#9 Q
公认会计师公会〔英国〕
]@A}v\wa Association of Futures Exchange Brokers 香港期货经纪协会
>Pf\"% * Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
cbaa*qoU association of underwriters 承保人组织
$i]G'fj assumption of control 接管
AtYqD<hl: assurance 担保；保险；转易；转易书
.-4]FGg3 assurance of interest 权益的转易
bd)'1;p at 19XX price 按一九ＸＸ年价格计算
i$JN
s)I% at a discount 按赔价计算；按贴水价格计算；打折扣
X(JE]6_ at a premium 按溢价计算；按升水价格计算
< tto8Y
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2 pmqP-pKd at constant market price 按固定市价计算
UWo*%&J at constant price 按固定价格计算
7-A/2/G< at cost 按成本计算
nR`)kORc at current market price 按当时市价计算；按现时市价计算
>v KOG@I at current price 按当时价格计算；按现时价格计算
#b wGDF at factor cost 按要素成本计算；按生产要素成本计算
#$ooV1E at money-of-the-day price 按付款当日价格计算
gnN"6r1 at or better 按指定或较佳价位〔买卖指令〕
A5?q&VS}p at par 按面值计算；平价
2wwJ>iR` at sight 见票即付
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8XHaVLg3 at the close 按收市盘
*~0U4kw+ at the opening 按开市盘
l?) !^}Qc attestation 见证；见证条款
@RXkj-,eC# at-the-money option 平价期权
b! oj3 |9 attorney 受权人；受托代表人
Ge1b_?L_ attornment 新拥有人承认书
EFn[[<&><t attributable profit 可归属利润
bZW dd6 attributable share value 可归属股份价值
|qz&d= > Auckland Stock Exchange 奥克兰证券交易所
{@ Z=b 5/P auction 拍卖
J>8kJCh9g auctioneer 拍卖商
8 e32NJ^k~ audit 审计；核数
X+kgx!u'y Audit Commission 审计署
3*= _vl3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_o7t| pl~ 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〕
_"[Ls?tRX audit review 帐目审查
, {X}C Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
qT~a`ou: audited account 审计帐目；经审计的帐目
\wF- [' ]N audited annual account 经审计的周年帐目
W5,&*mo audited balance sheet 经审计的资产负债表
q Ni`OVh& auditor 核数师；核数主任；审计师
-CLBf'a auditor's certificate 核数师证明书；审计师证明书
IxaF *4JG auditor's report 核数师报告；审计师报告
u~7 fK Aussie bond 澳元债券
E<sd\~~A: austerity budget 紧缩预算
JA~q}C7A7o Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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CiO Australia All Ordinaries Index 澳洲所有普通股票指数
N;gY5;0m Australian Dollar [AUD] 澳元
$i @I |y/ Australian Options Market 澳大利亚期权市场
Y.kgJ #2 Australian Securities Commission 澳洲证券事务监察委员会
M;9s Australian Society of Certified Practising Accountants 澳洲执业会计师公会
*Gul|Lp$<I Australian Stock Exchange 澳大利亚证券交易所
]-;MY@ Austrian Schilling [ATS] 奥地利先令
V{UY_
e8W authentication 认证；鉴证
x;{Hd;<YF authority to purchase 委托购买证；委购书
K5!Ov qzG authorization 认可；核准；授权；授权书
dngG= authorization by direction 指示授权
M $f6. j authorization by instruction 指令授权
h43py8v authorization by warrant 令状授权
eZ BC@y authorization of unit trust 单位信托的认可
\,ne7G21j authorized agent 指定代理人
0 *E_D authorized capital 法定资本
AQwai>eL authorized clerk 出市员
gI!d*]{BP authorized dealer 认可交易商
SH T` authorized financial institution 认可财务机构
$plqk^P authorized fund 认可基金
[}!0PN?z~A authorized fund house 获授权的基金公司；认可基金公司
6aLRnH"Ud authorized institution 认可机构
^?NLA&v< authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
AuT:snC zR authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
]> B4 authorized insurer 获授权保险人；获认可承保人
8([ MR authorized investment 特准投资项目
c:aW"U authorized person 获授权人
C8x9 Jrc authorized representative 获授权代表
QP/ZD|/ t1 authorized share capital 法定股本
G*_qqb{B automated quotation system 自动报价系统
&Ufp 8[ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
nyetK 自动交易系统〔香港期货交易所有限公司〕
0 9qfnQG automatic adjustment mechanism 自动调整机制
[&g"Z" automatic adjustment system 自动调整系统
,0c]/Sd*p Automatic Clearing House 自动票据交换所
pu5%$}dBE automatic exchange rates accumulation system 自动化汇率累集系统
Dt !
< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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nTU automatic teller machine [ATM] 自动柜员机
~ #7@;C<nt autopay 自动转帐
}Ogb| 8 available assets 可用资产
bh(} f.@
9 available fiscal reserve 现存财政储备
?) T@qn+ available profit 可用利润
iI>7I<_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
D|*yeS4> average 平均；平均数；海损
K|Eelhm average basic salary 平均基本薪金
D5!#c-Y- average consumer expenditure 平均消费开支；一般消费开支
1_};!5$. average cost 平均成本
1tLEKSo+ average cost of land production 增辟土地平均成本
--EDr>'D5P average daily turnover 平均每日成交额
S+"Bq:u" average daily wage rate 平均每日工资率
2Z5_@Y average expenditure pattern 平均开支模式
)|_L?q#w!' average growth rate 平均增长率
a?yU;IKJ average net fixed assets 固定资产平均净值
r. lHlHl average of relatives 相对价格平均数
Wm}gnNwA average price 平均价格
\E[6wB>uN% average propensity to consume 平均消费倾向；一般消费倾向
e{9~m average propensity to save 平均储蓄倾向；一般储蓄倾向
\B ^NdG5Y average rate 平均率
M4D @G average revenue 平均收入；平均收益
OE}FZCX F average stock 平均库存；平均存货
xZ6x`BE T- average yearly rent 平均年租
uq ;yR[w" avoidance of double taxation 避免双重课税
!FD d5 CS avoidance of tax 避税
