A:
"H$@b`) A share Ａ股；甲类股份
(n,N8k; abatement of tax 减税；减扣免税额
O>%$q8x@i ABN AMRO Bank N.V. 荷兰银行
m<3w^mww above-the-line expenditure 线上项目支出；经常预算支出
x)_r@l`$ix above-the-line receipt 线上项目收入；经常预算收入
NJm-%K ABSA Asia Limited 南非联合亚洲有限公司
ioWo ] absolute change 绝对数值变更
l~ D \;F absolute expenditure 实际开支
z+
ZG1\ absolute guideline figure 绝对准则数字
IT18v[-G absolute interest 绝对权益
rI>LjHP absolute order of discharge 绝对破产解除令
y6FKg ) absolute profit margin 绝对利润幅度
)b9_C
O} absolute value 实值；绝对值
r8,om^N6 absolutely vested interest 绝对既得权益
4gb'7' absorbed cost 已吸收成本；已分摊成本
Y& 5.9 s@' absorption 吸收；分摊；合并
YQ7@D]# absorption rate 吸收率；摊配率；分摊率
Fm5Q&'`l ACB Finance Limited 亚洲商业财务有限公司
D"!jbVz]* acceptable form of reciprocity 合理的互惠条件
l|q%% W0 acceptable rate 适当利率；适当汇率
7h`^N5H.q acceptance agreement 承兑协议
H99xZxHZ{ acceptance for honour 参加承兑
n A+F acceptor 承兑人；接受人；受票人
F,& )X>:l acceptor for honour 参加承兑人
eF5;[v accident insurance 意外保险
^BiP LQ Accident Insurance Association of Hong Kong 香港意外保险公会
n]iyFZ`9 accident insurance scheme 意外保险计划
%J!NL0x_ accident year basis 意外年度基准
+ {e`]t>_ accommodation 通融；贷款
R5ZI C4p accommodation bill 通融票据；空头票据
c]NN'9G!{ accommodation party 汇票代发人
#)]E8=} account balance 帐户余额；帐户结余
(hN?:q?' account book 帐簿
*V DVC0R account collected in advance 预收款项
iZ "y7s account current book 往来帐簿
lE'wfUb account of after-acquired property 事后取得的财产报告
)~dOmfw%| account of defaulter 拖欠帐目
PS}73Y # account payable 应付帐款
M)O [j}N account payee only [A/C payee only] 只可转帐；存入收款人帐户
6 .19g'{sB account receivable 应收帐款
1qZG `Vz account receivable report 应收帐款报表
N O4Z"3Pd_ account statement 结单；帐单；会计财务报表
S/7l/DFb account title 帐户名称；会计科目
pV=@s z,G accountant's report 会计师报告
0 >FE% Accountant's Report Rules 会计师报告规则
Y{+3}drJE accounting and auditing procedure 会计与审计程序；会计与核数程序
*)D1!R<\,R Accounting Arrangements 《会计安排》
:j,}{)5 = accounting basis 会计基础
$DE&J4K accounting by Official Receiver 破产管理署署长呈交的帐目
yb?|E ww_o Accounting Circular 《会计通告》
E-SG8U; accounting class 会计类别
x<>YUw8` accounting date 记帐日期；会计结算日期
d.A C%&W accounting for money 款项核算
F 7LiG9H6` Accounting Officer 会计主任
Pz` hX$ accounting period 会计报告期；会计期
aU( tu2 accounting policy 会计政策；会计方针
j@ v-| accounting practice 会计惯例
qd(hQsfqYU accounting principle 会计准则
RIjM(P accounting record 会计记录
ps+:</;Z accounting report 会计报告
M&[b.t* Accounting Services Branch [Treasury] 会计事务部〔库务署〕
H \+-cvl Accounting Society of China 中国会计学会
}cW#045es accounting statement 会计报表
^'W%X accounting system 会计制度；会计系统
N^J*!]| accounting transaction 会计事项；帐务交易
$?f]ZyZr. accounting treatment 会计处理
x6e +7"#~ accounting year 会计年度
[z+x"9l0! accretion 增值；添加
40.AM1Z0f accrual 应计项目；应累算数目
4B$bj `h accrual basis 应计制；权责发生制
.bfST.OA accrual basis accounting 应计制会计；权责发生制会计
v#U pw\! accrue 应累算；应计
?Aw 3lH#: accrued benefit 应累算利益
kzi|$Gs< accrued charges 应计费用
6~@5X}^<0 accrued cumulative preference share dividend 应累算的累积优先股股息
+c?ie4 accrued expenses 应累算费用
5^2TfG9 accrued interest payable 应付利息；应计未付利息
%?dE{ir accrued interest receivable 应收利息；应计未收利息
1b[NgOXY= accrued right 累算权益
TQ-K kH}y accruing profit 应累算的利润
KN, 4@4 accumulated fiscal reserve 累积财政储备
G_(ct5:_"! accumulated profit 累积利润；滚存溢利
4J}3,+ accumulated reserve 累积储备
f{_)rsqf accumulation of surplus income 累积收益盈余
w Y`#$)O0* acquired assets 既得资产
#90c$ dc acquisition 收购；购置；取得
ccMd/ acquisition cost 购置成本
!NA`g7' acquisition expenses 购置费用
0BDS_Rx acquisition of 100% interest 收购全部股权
`^e*T'UPl acquisition of control 取得控制权
fTgbF{ ?xh acquisition of fixed assets 购置固定资产
{aIZFe}B acquisition of shell “买壳”
Pz1G<eh#{g acquisition price 收购价
r?$ &Z^ act of God 天灾
]bu9-X&T& acting partner 执事合伙人
^O \q3HA_4 active market 买卖活跃的市场；交投畅旺的市场；旺市
8!4[#y< active partner 积极参与的合伙人
6sy,A~e active trading 交投活跃
Xi+n`T'i actual circulation 实际流通
oG\>-- actual cost 实际成本
0%H24N
9. actual expenditure 实际开支；实际支出
r\RFDj actual income 实际入息；实际收入；实际收益
+C5#$5]; actual market 现货市场
)Y8qWJU actual price 现货价；实际价格
5"uNj<.V actual profit 实际利润
tvCcyD%w actual quotation 实盘；实际价位；实际报价
9 t A E#A actual year basis 按实际年度计算
Z9f/-|r5 actuals 实货
h [y*CzG actuarial investigation 精算调查
/+29.1# | actuarial principle 精算原则
D}Au6 actuarial report 精算师报告
)r#,M L Actuarial Society of Hong Kong 香港精算学会
'}CN?f|. actuarial valuation 精算师估值
"u5KbJW actuary 精算师
SdSgn |S ad referendum agreement 暂定协议；有待覆核的协定
!G[f[u 4Zg ad valorem duty 从价税；按值征税
BjB&[5?z ad valorem duty system 从价税制
OQ,}/ ad valorem fee 从价费
Wt"ww~h`( ad valorem tariff 从价关税
<OIUyZS additional allowance 额外免税额
Eo Ko
additional amount for unexpired risk 未过期风险的额外款额
\#2
s4RCji additional assessable profit 补加应评税利润
y,V6h*x2 additional assessment 补加评税
qL,ka additional commitment 额外承担
jQ)L pjS1 additional commitment vote 额外承担拨款
.Nk}Z9L]k additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{x9j_/R additional dependent parent allowance 供养父母额外免税额
F$[)Bd /" additional provision 额外拨款
%6N)G!P additional stamp duty 附加印花税
2+o! o additional tax 补加税罚款；补加税款
i`R (7Z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7MoR9,( adjudged bankrupt 被裁定破产
]I8]mUiUH adjudicated bankrupt 裁定破产人
t@6w$5:} adjudication fee 裁定费；评定印花税额手续费；评估契据费
ygMd$0:MN adjudication of bankruptcy 裁定破产；宣告破产
:Jm!=U%'Z adjudication of insolvency 裁定无力偿还债务
ma1 ( EJ/ adjusted actual 经调整的实数；调整后的实数
Etw~* adjusted current assets 经调整的流动资产；调整后的流动资产
k~{Fnkt adjusted figure 经调整的数字；调整后的数额
We\KDU\n adjusted liabilities 经调整的负债；调整后的负债
C0gfJ~M ) adjusted loss 经调整的亏损；调整后的亏损
=,O /,2) adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
0e)lY='^_ adjusted profit 经调整的利润；调整后的利润
7&h\l6}Yh adjusted surplus 经调整的盈余额；调整后的盈余额
# t){ 4J adjusted value 经调整的价值；调整后的价值
) sRN!~ adjustment 调整；修订；理算〔保险〕
AjG)1 adjustment centre 调剂中心
y?"$(%3| adjustment lag 调整过程的时间差距；调整时差
eU`;L [ adjustment mechanism 调整机制
W8< @sq~I adjustment of loss 亏损调整
o1Ne +J t adjustment process 调整过程；调整程序
E1#H{ )G adjustment range 调整幅度
'^8g9E .4K administered exchange rate 受管制汇率
5QKRI)XpZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E=}6 X9X administration expenses 行政费用
: 2 _ 0L administration fee 手续费；行政费
h] <GTWj administration in bankruptcy 破产管理
p@vpd administration order 遗产管理令
?Y%}(3y administrator 管理人；遗产管理人
UP}feN administrator of the estate 遗产管理人
n'q
aR<bY admission of debt 债项承认书
>y]?MGk admission of proof 接纳债权证明
+d.u##$ advance 放贷款项；垫付款项；预支款项；预付款项
pi|\0lH6W advance account 暂支帐目；预付款帐户
o1
jk= advance compensation 预付补偿金
}*0,>w> advance from shareholder 股东垫款
G}182"#4 advance pending reimbursement 预支以待日后付还
m"5{D*| advanced economy 先进经济体系
)>ug{ M%g advancement 预付；预付财产
hT.4t,wa8 advances warrant 垫款令
]^Sd9ba advancing 贷出
k&WUv 0 adverse balance 逆差
9
aY'0wa adverse exchange 逆汇
H~~7~1"x advertisement addressed to shareholders 在报章刊登的致股东通告
nUiS<D2 advice for collection 托收通知书
-PcS( advice of drawing 提款通知书；汇票通知书
c$@`P advice of payment 付款通知
!>CE(;E>z Advisory Committee [Securities and Futures Commission]
lq; 谘询委员会〔证券及期货事务监察委员会〕
XPar_8I Advisory Committee on Diversification 经济多元化谘询委员会
$5ZR [\$ affidavit 誓章；遗产申报誓章
np<f, affidavit of no receipt 述明无收款的誓章
-0{T affiliate 联号；联营公司；附属公司
Rbx97(wK affiliated company 附属公司；联号；联营公司
oxUE79 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
_Ngx$ affordability 负担能力
x eJ9H~^ African Development Bank [AfDB] 非洲开发银行
jVLY!7Z4 after-acquired property 事后取得的财产
_cW_u?0X: after-hours dealing 市后交易
qlz( W after-tax profit 税后盈利；税后利润；税后溢利
xR\D(FLV S agency agreement 代理协议
(J6"
; agency expenses 代理机构的开支
m\<<oIlH agency fee 代理费
^>3tYg&7 Agency Law 《代理法》
$KoPGgC[ agent 代理人；承销人
SNQz8(O agent of company 公司代理人
\;nD)<)J agent's fee 代理人费；经纪费
A ~qW. aggregate 总计；总数；总体数字
5F'%i;)oq aggregate amount 总款额；总额
/X(@|tk: aggregate assets and liabilities 总体资产与负债
%1Vu=zCAW aggregate at constant price 按固定价格计算的总体数字
43vG gGW aggregate demand 总需求
M' pb8jf aggregate gross position 总持仓量
^VSt9 & aggregate limit 总限额
o?:;8]sr! aggregate of salaries tax 合计薪俸税
xI=}z aggregate performance 总体表现；总体业绩
]jHh7> D aggregate supply 总体供应
P5'iYahCq_ aggregate surplus 总盈余
k98< s aggregate total 整体总额
b:N^Fe aggregate value 总值；合计价值
>2l13^Y aggregated basis 合计基准
i /O1vU# aggregated net chargeable income 合计应课税入息实额
zvek2\*rO aggregation 合并计算；合计；总和
- ET*M< aggregation of incomes of husband and wife 夫妇入息合并计算
4 e=/f,o1 aggregation of property 财产的总和
LydbP17K} agio 差价；贴水
8>C ;
>v 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》
r1[E{Tpz Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
l 'AK 《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》
6F |Hg2tpz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!I w{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》
{-xi0D/Y; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
fhBO~o+K> 《香港政府和大韩民国政府关于相互促进和保护投资协定》
m#5|J@] agreement for a settlement 授产协议
21[K[ % agreement for assignment 转让协议
9;E%U2T7 agreement for sale 售卖协议；买卖协议
(PCimT=5 agreement for sale and purchase 买卖协议
no~O R Q agreement for the payment of interest 支付利息协议
^ l]]qdNr agreement for the repayment of money 还款协议
Ns+)Y^(5 agreement of reinsurance 再保险协议
oj,HJH + Agricultural Bank of China 中国农业银行
Uv
@!i0W air passenger departure tax 飞机乘客离境税
g|&.v2 ' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
q7 %=`l airport tax 机场税
"e1{V8
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C: 'WX*W alienation 让与；让渡；转让
s)=!2A Y alimony 生活费；赡养费
^%K1R; All Ordinaries Index [AOI] 所有普通股指数
c]AKeq ] all risks 全险；综合险
tJ?qcT? All Sales Record for Stock Market 《股票市场成交报告》
_ 6+,R Allied Capital Resources Limited 新联财务有限公司
,\sR;=svK all-items index [Consumer Price Index] 总指数〔消费物价指数〕
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HPrv} allocation letter 拨款信件
H{ n>KZ]\ allocation of fund 分配款项；预留款项
ue6/EN;} allocation of profit 利润分配；溢利分配
E)&NP}k-P allocation warrant 拨款令
Nt`F0
9S allotment 分配；配股
'Yaf\Hp allotment notice 股份配售通知；配股通知
L:t)$iF5+ allotment of shares 股份分配
IEno.i\ allowable 可获宽免；免税的
Jf %!I allowable business loss 可扣除的营业亏损
6i9Q ,4~ allowable expenses 可扣税的支出
7
SjF9x allowance 免税额；津贴；备抵；准备金
@!L@UP0 allowance for debts 债项的免税额
|g7nh[ allowance for depreciation by wear and tear 耗损折旧免税额
*@bg/S
K% allowance for funeral expenses 殡殓费的免税额
u):%5F/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
m+72C]9 allowance for repairs and outgoings 修葺及支出方面的免税额
K]H"qG.K allowance to debtor 给债务人的津贴
*#prSS alteration of capital 资本更改
i#@ v_^ q alternate trustee 候补受托人
)E[
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TRr4`y% ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)9A<fwpN ambit of charges 征税范围；收费范围
+ ,vJ7 amended valuation 经修订的估值
{L-{Y<fke American Commodities Exchange 美国商品交易所
M/8#&RycQ
American Express Bank Limited 美国运通银行
;*>QG6Fh American Stock Exchange 美国证券交易所
d!}jdt5% amortization 摊销
YWcui+4p} amount due from banks 存放银行同业的款项
i
h`y0(< amount due from banks abroad 存放海外银行同业的款项
( ?*mh? amount due from holding companies 控股公司欠款
w{ YtTZp3 amount due from local banks 存放本港银行同业的款项
yO$r'9?,* amount due to banks 银行同业的存款
q^jqLT&w amount due to banks abroad 海外银行同业的存款
Sq?6R}q% amount due to holding companies 控股公司存款
+e\:C~2f28 amount due to local banks 本港银行同业的存款
k"DQbUy0L amount due to outport banks 外埠银行同业的存款
DMK"Q#Vw amount for note issue 发行纸币的款额
|04}zU%N amount of bond 担保契据的款额
NSiYUAu g amount of consideration 代价款额
Y>dg10= amount of contribution 供款数额
T|BY00Sz` amount of indebtedness 负债款额
5JU(@}Db amount of principal of the loan 贷款本金额
72 s$ amount of rates chargeable 应征差饷数额
RBv= amount of share capital 股本额
-pU\"$nuxH amount of sums assured 承保款额
\f M!^ amount of variation 变动幅度
P 5
<85t amount of vote 拨款数额
P60]ps!M amount payable 应付款额
m ISu o amount receivable 应收款额
J<5v s3[9 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
zM8/ s96h analysis 分析
bb
O;AiHD ancillary risk 附属风险
ZAnO$pA annual account 周年帐目；周年帐目报表；年度决算；年结
w=P <4 bdT annual accounting date 年结日期
]Gd]KP@S annual allowance 每年免税额；年积金；年度津贴；年津
9/X v&<Tn annual balance 年度余额
PU@U @ annual disposable income 每年可动用收入
k. ?
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G"UH4n[1ur annual fee 年费
%. 6?\w1e annual general meeting 周年大会
{7pE9R 5 annual growth rate 年增率；每年增长率
"` ?W u annual long-term supplement 长期个案每年补助金
a,0o{* (u$ annual pensionable emolument 可供计算退休金的年薪
BorfEv} SN annual report 年报
=|{,5=" Annual Report on the Consumer Price Index 《消费物价指数年报》
o7 -h'b- annual return 周年报表；周年申报表；每年报税表格
iqv\ag Annual Return Rules 《周年报表规则》
<,]CV o annual review of consumer prices 每年消费物价回顾
T=f;n;/> annual roll-forward basis 逐年延展方式
B|q 3;P annual salary 年薪
dXK~
Z: annual statement 年度报表；年度决算表
n`I
jG 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
Ci#5@Q9#w annuitant 年金受益人
3xC A\* annuity 年金
~NW5+M(u annuity contract 年金合约
C K`3 annuity on human life 人寿年金
:PjUl antecedent debt 先前的债项
kV(DnZ#jq ante-dated cheque 倒填日期支票
/ jL{JF>I anticipated expenditure 预期开支
XY t8vJ anticipated net profit 预期纯利
K/.hJ anticipated revenue 预期收入
T I7Ty +s anti-inflation measure 反通货膨胀措施
sxQ ,x/O anti-inflationary stance 反通货膨胀立场
0Eg r
Q apparent deficit 表面赤字
vM3|Ti>a' apparent financial solvency 表面偿债能力
`_{ '?II apparent partner 表面合伙人
Vqp.jF1| application for personal assessment 个人入息课税申请书
me`$5Z` application of fund 资金应用
+ MoxvW6 application to release as liquidator and to destruct the books of accounts and documents
b%~3+c 申请免除清盘人职务及毁灭帐簿与文件
KZ
>"L appointed actuary 委任精算师
b+j_EA_b appointed auditor 委任核数师；委任审计师
E~O>m8hF appointed trustee 委任的受托人
;51!a C appointer 委任人
+5}T!r apportioned pro rata 按比例分摊
0v)mgrl=, apportionment 分配；分摊
C"|_ j? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
d= OO(sf apportionment formula 分摊方程式
!J?=nSu apportionment of estate duty 遗产税的分摊
waq_ d. appraisal 估价；评估
nhxd appreciable growth 可观增长
VKf HN_m* appreciable impact 显着影响
nz?BLO= appreciable increase 可观增长
Ecl 7=-y appreciation 增值；升值
Zu73x#pI appreciation against other currencies 相对其他货币升值
$mg h.3z0 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ph'SS=!. appreciation tax 增值税
<?@46d?C appropriation 拨款；拨用；拨付
n[S*gX0 appropriation account 拨款帐目
ae Lo;!Jh Appropriation Bill 拨款法案
>;U%~yy}qc appropriation-in-aid system 补助拨款办法
v&,VC~RN-J approved assets 核准资产
{[y"]_B4 approved basket stock 认可一篮子证券
(e IxU&o' approved budget 核准预算
3A/MFQ#2 approved charitable donation 认可慈善捐款
X10TZ approved charitable institution 认可慈善机构
eOO*gM = approved currency 核准货币；认可货币
=` >Nfa+, approved estimates 核准预算
Fm~}A4 approved estimates of expenditure 核准开支预算
@%8 5k/( approved overseas insurer 核准海外保险人
| 2` $g approved overseas trust company 核准海外信托公司
w}<I\*\`! approved pooled investment fund 核准汇集投资基金
Uy'ZL(2 approved provident fund scheme 认可公积金计划
]`U?<9~Ob approved provision 核准拨款
n&{ N't approved redeemable share 核准可赎回股份
bGnJ4R3J approved regional stock 认可地区性证券
s"!}=k X approved retirement scheme 认可退休金计划
]-OkW.8d1 approved subordinated loan 核准附属贷款
u+FftgA arbitrage 套戥；套汇；套利
xyCcd= arbitrageur 套戥者；套汇者
(?wKBUi arbitrary amount 临时款项
A^7Zy79 arrangement 措施；安排；协定
R.$Y1= U6 arrears 欠款
/P}tgcs arrears of pay 欠付薪酬
#yxYL0CcA: arrears of revenue 逾期未收税款；逾期未收的帐项
p tfADG articles of association 组织章程；组织细则；组织章程细则
S$:S*6M@" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
DuZ]g# ascertainment of profit 确定利润
j`hbQp\` "Asia Clear" “亚洲结算系统”
[NDYJ'VGe Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}i~ j"m Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{D.0_=y~2 Asian Development Fund [ADF] 亚洲发展基金
oK[,xqyA Asian dollar bond 亚洲美元债券
HYa!$P3}[ Asian dollar market 亚洲美元市场
82l";;n4p Asian dollar rate 亚洲美元利率
-<. NEV Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}('QIvq2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
,urkd~ asked price 沽盘；喊价；索价；卖方报价
+T;qvx6 assessable income 应评税入息
l8l i@K assessable loss 应评税亏损
$$>,2^qr&L assessable profit 应评税利润
hZG{"O!2 s assessable value 应评税值
_~<TAFBr assessed profit 估定利润
7:<> # assessed value 经评估价值
Ps-d#~4U; assessment 评税；评定；估价；评税单
Z)4P>{ assessment number 评税编号；估价编号
J (L$pI M assessment of additional tax 补加税评税
RH'R6 assessment of performance 业绩评估；实绩评价
6?~pj MV Assessor 评税主任
B-zt(HG asset price bubbles 资产价格泡沫
I<#kw)W! asset-backed securities 具资产保证的证券
L2tmo-]nw assets accretion 资产增值
rbWFq |(_ assets and liabilities 资产与负债
=^}2 /vA assets betterment statement 资产递增表；资产改进表
!%=k/|# assets lending 实物放款；有抵押贷款
Jl}7]cVq# assets of the company passing on the death 死者去世时转移的公司资产
)E|Bb=% assets pledged as security for liabilities 用作负债抵押的资产
,+{ 43;a assets portfolio 资产投资组合
JJO"\^,;~ assets price 资产价格
N~YeAe~+ assets quality 资产质素
% vzpp\t assets realization 资产变现
J0o[WD$A x assets refinancing arrangement 资产再集资安排
'ZZ/:MvQa assets securitization 资产证券化
7dIDKx assets situated outside Hong Kong 在香港以外地方的资产
umYdr'p!v assets stripping 削减资产；拆卖资产
Yzz 8:n assets value 资产值
iBt5aUt assignee 承让人
B7C6Mau assignment 转让；转让书；转让契
!Ai;S assignment of interest 权益转让
Pr"ESd>Y assignment of letters patent and trade mark 专利证书及商标转让
&aU+6'+QXB assignment of property 物业转让；物业转让书
"tIx$? I assignment right 转让权
R7>@-EG assignor 转让人
9`{cX associate 有联系的人；有关连人士；相联者；合伙人；联系人
u^$ CR Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2
r) c? associate member 附属会员
Ig2VJ s; associated body corporate 相联法人团体
5irOK9hK associated company 相联公司；联属公司
"k/x+%!Spc associated corporation 相联法团
'Z[R*Ikzq Association of Chartered Certified Accountants [ACCA] [United Kingdom]
LGkKR{ep( 公认会计师公会〔英国〕
&-9D.'WzP Association of Futures Exchange Brokers 香港期货经纪协会
bBf+z7iyc Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1zffPC8jl association of underwriters 承保人组织
!.A>)+AK assumption of control 接管
1Ppzch7 assurance 担保；保险；转易；转易书
/WMLr5 assurance of interest 权益的转易
uBXI*51{ at 19XX price 按一九ＸＸ年价格计算
q ]aRJ`9f at a discount 按赔价计算；按贴水价格计算；打折扣
ueOvBFgZ at a premium 按溢价计算；按升水价格计算
I <7K^j+5: at call 通知付款；按通知
{rDZKy^f at constant market price 按固定市价计算
,$Mw/fA at constant price 按固定价格计算
H D >{UU? at cost 按成本计算
R.7 " Z G at current market price 按当时市价计算；按现时市价计算
0 #ph1a< at current price 按当时价格计算；按现时价格计算
A@4Cfb@ at factor cost 按要素成本计算；按生产要素成本计算
o T'XcMn at money-of-the-day price 按付款当日价格计算
KRQ/wuv at or better 按指定或较佳价位〔买卖指令〕
? !ig/ufZ at par 按面值计算；平价
Ptg73Gm&R at sight 见票即付
[g{}0 [ew at the close 按收市盘
BdTj0{S1u at the opening 按开市盘
#'[ f^xgJ attestation 见证；见证条款
%2{E'^#)p- at-the-money option 平价期权
kF5}S8B attorney 受权人；受托代表人
sr\MQ?\fB attornment 新拥有人承认书
Q'N<jX[ attributable profit 可归属利润
w? [)nlNW attributable share value 可归属股份价值
Oj2[(7 mO/ Auckland Stock Exchange 奥克兰证券交易所
Hi9]M3Ub auction 拍卖
er_aol e auctioneer 拍卖商
W ^x[ma z audit 审计；核数
F-nt7l Audit Commission 审计署
cIX59y#7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
REJ}T: 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〕
v-kH7H"z audit review 帐目审查
biJU r^n Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
LRs{nN.N audited account 审计帐目；经审计的帐目
O;XF'r_ audited annual account 经审计的周年帐目
} E=mZZ) audited balance sheet 经审计的资产负债表
$?GF]BT auditor 核数师；核数主任；审计师
qIk6S6 auditor's certificate 核数师证明书；审计师证明书
f?]cW h% auditor's report 核数师报告；审计师报告
4]cOTXk9C Aussie bond 澳元债券
q*T+8 O austerity budget 紧缩预算
c/s'&gG33z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'? d[ ip Australia All Ordinaries Index 澳洲所有普通股票指数
j>6{PDaT Australian Dollar [AUD] 澳元
9SrV,~zD Australian Options Market 澳大利亚期权市场
O&)Y3 O1 Australian Securities Commission 澳洲证券事务监察委员会
UkdQ#b1 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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lFwj Australian Stock Exchange 澳大利亚证券交易所
XdB8Oj~~ Austrian Schilling [ATS] 奥地利先令
A_2p pEG authentication 认证；鉴证
X9P-fF?0 authority to purchase 委托购买证；委购书
-Ju!2by authorization 认可；核准；授权；授权书
*33Zt+ authorization by direction 指示授权
2 9E^]IL? authorization by instruction 指令授权
Y-Z.AA, authorization by warrant 令状授权
g><sZqj8tt authorization of unit trust 单位信托的认可
GUK/Xi u authorized agent 指定代理人
0$UE|yDs> authorized capital 法定资本
shi#K<gVC authorized clerk 出市员
]6%| L authorized dealer 认可交易商
ci$o~b6V authorized financial institution 认可财务机构
{C<ch@sR authorized fund 认可基金
j 3FDGDrg authorized fund house 获授权的基金公司；认可基金公司
+>s[w{Svy authorized institution 认可机构
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authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
fQv^=DI # authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
E;+3VJ+F" authorized insurer 获授权保险人；获认可承保人
ub-ZrC' authorized investment 特准投资项目
@ ) 1 u authorized person 获授权人
LOp<c<+aW authorized representative 获授权代表
5T,`j=\ authorized share capital 法定股本
. [C ~a automated quotation system 自动报价系统
gHTo|2 Q{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
wL}=$DN 自动交易系统〔香港期货交易所有限公司〕
~*H!zKIx automatic adjustment mechanism 自动调整机制
WT1ch0~2 automatic adjustment system 自动调整系统
rHP5;j< ] Automatic Clearing House 自动票据交换所
r;9F @/ automatic exchange rates accumulation system 自动化汇率累集系统
& 'R\yX<J) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
O)W1.]GMbf automatic teller machine [ATM] 自动柜员机
)4DF9 JpD autopay 自动转帐
* c xYB available assets 可用资产
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V tiX available fiscal reserve 现存财政储备
M[SWMVN{ available profit 可用利润
LA1UD+S Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Q q>M} average 平均；平均数；海损
oKz Lt average basic salary 平均基本薪金
ZXp=Q H+f average consumer expenditure 平均消费开支；一般消费开支
<D=U= 5 average cost 平均成本
YX- G>.Pc average cost of land production 增辟土地平均成本
Td?a=yu:J average daily turnover 平均每日成交额
RHeql*` average daily wage rate 平均每日工资率
8M !If average expenditure pattern 平均开支模式
FL- sXg average growth rate 平均增长率
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