A:
DqA$%b
yyE A share Ａ股；甲类股份
hq ?F8 1 abatement of tax 减税；减扣免税额
3u/ GrsF ABN AMRO Bank N.V. 荷兰银行
D*t[5,~j above-the-line expenditure 线上项目支出；经常预算支出
c p2a @ above-the-line receipt 线上项目收入；经常预算收入
TU q
, ABSA Asia Limited 南非联合亚洲有限公司
X/FR e[R absolute change 绝对数值变更
;E0x#JUrw absolute expenditure 实际开支
: eFyd`Syw absolute guideline figure 绝对准则数字
k,LaFe`W absolute interest 绝对权益
TecWv@. absolute order of discharge 绝对破产解除令
~(]'ah, absolute profit margin 绝对利润幅度
B/dJj# absolute value 实值；绝对值
pER[^LH_) absolutely vested interest 绝对既得权益
??z&w`Yy, absorbed cost 已吸收成本；已分摊成本
?f:ND1jU absorption 吸收；分摊；合并
>=/DCQ$ absorption rate 吸收率；摊配率；分摊率
` l ACB Finance Limited 亚洲商业财务有限公司
_mTNK^gB acceptable form of reciprocity 合理的互惠条件
z vwv7JtB acceptable rate 适当利率；适当汇率
vHN/~ k# acceptance agreement 承兑协议
r{wf;5d( acceptance for honour 参加承兑
qdo_ YPG acceptor 承兑人；接受人；受票人
%' ea W acceptor for honour 参加承兑人
1w#vy1m J accident insurance 意外保险
M$e$%kPShE Accident Insurance Association of Hong Kong 香港意外保险公会
Rm Q>.? accident insurance scheme 意外保险计划
\O)u' Bu accident year basis 意外年度基准
G Q}R xu] accommodation 通融；贷款
m5 l& accommodation bill 通融票据；空头票据
o(D6 accommodation party 汇票代发人
@%!Gj{ account balance 帐户余额；帐户结余
H k?E0 . account book 帐簿
pp()Hu3J account collected in advance 预收款项
|;R-q8 account current book 往来帐簿
jV' tcFr4 account of after-acquired property 事后取得的财产报告
0OBwe6* account of defaulter 拖欠帐目
A:*$r Hbzl account payable 应付帐款
$YK~7 ! ! account payee only [A/C payee only] 只可转帐；存入收款人帐户
BJjx y0+ account receivable 应收帐款
z5W;-sC z account receivable report 应收帐款报表
5"w% account statement 结单；帐单；会计财务报表
eNrwkV^ account title 帐户名称；会计科目
KJ_L>$
]* accountant's report 会计师报告
(qDJgf4fgn Accountant's Report Rules 会计师报告规则
0$|wj^?U accounting and auditing procedure 会计与审计程序；会计与核数程序
#!4`t]E<
Accounting Arrangements 《会计安排》
=6B I[_0 accounting basis 会计基础
^ ?T,>ZI accounting by Official Receiver 破产管理署署长呈交的帐目
P c v A/W Accounting Circular 《会计通告》
\ $
:) Ka accounting class 会计类别
:s|xa u= accounting date 记帐日期；会计结算日期
Ps~)l#gue accounting for money 款项核算
ar@ysBy Accounting Officer 会计主任
uR82},r$m accounting period 会计报告期；会计期
uU1q?|4 accounting policy 会计政策；会计方针
2Oy-jM accounting practice 会计惯例
N~B'gJJDx accounting principle 会计准则
`(8RK accounting record 会计记录
)`zfDio-1V accounting report 会计报告
sE0 ,b Accounting Services Branch [Treasury] 会计事务部〔库务署〕
? \NT'CG Accounting Society of China 中国会计学会
( Jk:Qz5 accounting statement 会计报表
g'V,K\TG accounting system 会计制度；会计系统
^7C,GaDsn accounting transaction 会计事项；帐务交易
x 2+ M0 }g accounting treatment 会计处理
+ID% ( : accounting year 会计年度
XU $\.g p- accretion 增值；添加
NjSjE_S2B8 accrual 应计项目；应累算数目
zu vP\Y=V` accrual basis 应计制；权责发生制
r-o6I:y accrual basis accounting 应计制会计；权责发生制会计
:N>s#{+"3 accrue 应累算；应计
IF|%.%I$!U accrued benefit 应累算利益
<nn!9V\C accrued charges 应计费用
JP 8v2)
p accrued cumulative preference share dividend 应累算的累积优先股股息
1iE*-K%Q accrued expenses 应累算费用
jI807g+ accrued interest payable 应付利息；应计未付利息
6Q9S~YYq accrued interest receivable 应收利息；应计未收利息
|HK/*B accrued right 累算权益
$ -f(.S accruing profit 应累算的利润
3/2G~$C accumulated fiscal reserve 累积财政储备
7 *HBb- accumulated profit 累积利润；滚存溢利
Z6oA>D accumulated reserve 累积储备
z@J;sz accumulation of surplus income 累积收益盈余
+)TOcxF% acquired assets 既得资产
Le}-F {~`^ acquisition 收购；购置；取得
4gK_' b6" acquisition cost 购置成本
ZNG{:5u, acquisition expenses 购置费用
k%lz%r acquisition of 100% interest 收购全部股权
CT#N9 acquisition of control 取得控制权
e5fzV.' 5 acquisition of fixed assets 购置固定资产
6B>H 75S+H acquisition of shell “买壳”
JD$;6Jv3P acquisition price 收购价
QOY M/1U act of God 天灾
.=4k'99, acting partner 执事合伙人
BA|*V[HBE active market 买卖活跃的市场；交投畅旺的市场；旺市
"+J[7p}`@ active partner 积极参与的合伙人
*>p#/'_E active trading 交投活跃
Ndr4e?Xa, actual circulation 实际流通
0CRk&_ht actual cost 实际成本
.m\' |% actual expenditure 实际开支；实际支出
"+:IA|1wD actual income 实际入息；实际收入；实际收益
\ )n' Ywr actual market 现货市场
H:M;H =0 actual price 现货价；实际价格
Acib<Mi2!- actual profit 实际利润
3F6=/ actual quotation 实盘；实际价位；实际报价
A VbGJ+ actual year basis 按实际年度计算
kI>PaZ`i) actuals 实货
"k T?9& actuarial investigation 精算调查
rfS kQT actuarial principle 精算原则
42mZ.,< actuarial report 精算师报告
g T~Yn~~b Actuarial Society of Hong Kong 香港精算学会
L@HWm;aN actuarial valuation 精算师估值
Z>zW83a actuary 精算师
<i!7f26r ad referendum agreement 暂定协议；有待覆核的协定
t!,GI& ad valorem duty 从价税；按值征税
41V}6+$g ad valorem duty system 从价税制
G(1y_t ad valorem fee 从价费
-<tfbaA ad valorem tariff 从价关税
B> LL
* additional allowance 额外免税额
E|fQbkfw additional amount for unexpired risk 未过期风险的额外款额
<ny)yK additional assessable profit 补加应评税利润
yl[6 b1 additional assessment 补加评税
EFb"{ L additional commitment 额外承担
x:O;Z~ |. additional commitment vote 额外承担拨款
UI>?"b6
L additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Wa|lWIMK additional dependent parent allowance 供养父母额外免税额
y=)xo7 ( additional provision 额外拨款
n@Ar%%\ additional stamp duty 附加印花税
wJQ"| additional tax 补加税罚款；补加税款
M '4$z^@Z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
PHh&@: adjudged bankrupt 被裁定破产
r g$2) z1 adjudicated bankrupt 裁定破产人
l6lyRJ adjudication fee 裁定费；评定印花税额手续费；评估契据费
xiW;Y{kZ adjudication of bankruptcy 裁定破产；宣告破产
E{Ux| r~ adjudication of insolvency 裁定无力偿还债务
h NCoX*icd adjusted actual 经调整的实数；调整后的实数
,y5 7tY adjusted current assets 经调整的流动资产；调整后的流动资产
|4@su"OA adjusted figure 经调整的数字；调整后的数额
+w ]KK6 adjusted liabilities 经调整的负债；调整后的负债
Uxyj\p adjusted loss 经调整的亏损；调整后的亏损
/.u0rxoRP} 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
=#"ZO adjusted profit 经调整的利润；调整后的利润
e5 ?;{H adjusted surplus 经调整的盈余额；调整后的盈余额
^<}eON a adjusted value 经调整的价值；调整后的价值
7:D@6<J? adjustment 调整；修订；理算〔保险〕
x(Us
O} adjustment centre 调剂中心
yLI)bn!" adjustment lag 调整过程的时间差距；调整时差
[0(+E2/:2 adjustment mechanism 调整机制
pUz;e#J| adjustment of loss 亏损调整
^at X/ adjustment process 调整过程；调整程序
i.e1?Zk1 adjustment range 调整幅度
!Deg !f\g administered exchange rate 受管制汇率
wewYlm5@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ae0jfTv administration expenses 行政费用
{iI" Lt administration fee 手续费；行政费
{Di()]/ administration in bankruptcy 破产管理
&z@~n administration order 遗产管理令
U '#Xwax administrator 管理人；遗产管理人
12yr_ administrator of the estate 遗产管理人
h}k/okG admission of debt 债项承认书
9"=1 O admission of proof 接纳债权证明
.<< RI8A advance 放贷款项；垫付款项；预支款项；预付款项
Y'YvVI advance account 暂支帐目；预付款帐户
<R TAO2 advance compensation 预付补偿金
YQ&W w|xe advance from shareholder 股东垫款
%V +hm5Q advance pending reimbursement 预支以待日后付还
%q~YJ*\ advanced economy 先进经济体系
CBqeO@M advancement 预付；预付财产
& .zG?e. advances warrant 垫款令
g/o@,_ advancing 贷出
UC!?. adverse balance 逆差
m M> L0 adverse exchange 逆汇
[ p+]H?(A advertisement addressed to shareholders 在报章刊登的致股东通告
)<?^~"h advice for collection 托收通知书
']N1OVw^vf advice of drawing 提款通知书；汇票通知书
E^)>9f7 advice of payment 付款通知
Z#O )0ou Advisory Committee [Securities and Futures Commission]
K/Q%tr1W0 谘询委员会〔证券及期货事务监察委员会〕
zz)[4G Advisory Committee on Diversification 经济多元化谘询委员会
+ [JvpDv% affidavit 誓章；遗产申报誓章
0^H"eQO affidavit of no receipt 述明无收款的誓章
r9nyEzk affiliate 联号；联营公司；附属公司
78=a^gRB affiliated company 附属公司；联号；联营公司
_ (U|Kpi affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!CBvFl/v affordability 负担能力
U?bQBHIC African Development Bank [AfDB] 非洲开发银行
kM0TQX)$m after-acquired property 事后取得的财产
W E-cq1) after-hours dealing 市后交易
kB2]Z} after-tax profit 税后盈利；税后利润；税后溢利
iI!MF1 agency agreement 代理协议
d@$ ]/=% agency expenses 代理机构的开支
p;y\%i_ agency fee 代理费
b"DV8fdX Agency Law 《代理法》
gMGX)Y ,=/ agent 代理人；承销人
%4=r .9 agent of company 公司代理人
;?{N=x8 agent's fee 代理人费；经纪费
gB3 Tz(! aggregate 总计；总数；总体数字
Q7!";ol2 aggregate amount 总款额；总额
&>@ aggregate assets and liabilities 总体资产与负债
"^Ax}Jr aggregate at constant price 按固定价格计算的总体数字
6m ~ N 2^z aggregate demand 总需求
S'h{["P~
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j3Sz+kOf, aggregate limit 总限额
?; bsg 9 aggregate of salaries tax 合计薪俸税
;kX:k~,]}> aggregate performance 总体表现；总体业绩
z0jF.ub aggregate supply 总体供应
)S8 fFV aggregate surplus 总盈余
CDT%/9+- aggregate total 整体总额
p zQWr*5a aggregate value 总值；合计价值
nNEIwlj; aggregated basis 合计基准
"PK`Ca@`v aggregated net chargeable income 合计应课税入息实额
'yw7|i2 aggregation 合并计算；合计；总和
Xi: y3 5q aggregation of incomes of husband and wife 夫妇入息合并计算
dsUt[z1w5 aggregation of property 财产的总和
,ix> e agio 差价；贴水
U WU PY 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》
k-;A9!^h Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(2l?~CaK 《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》
7` G
FtX} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
$q%l)]+ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
/SvB
w>gQ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|EjMpRNE 《香港政府和大韩民国政府关于相互促进和保护投资协定》
79bt% P agreement for a settlement 授产协议
H!81Pq~ agreement for assignment 转让协议
%8]~+ #]p agreement for sale 售卖协议；买卖协议
=iFI@2 agreement for sale and purchase 买卖协议
/hC'-6:]^ agreement for the payment of interest 支付利息协议
"Xz [|Xl agreement for the repayment of money 还款协议
}Y=X{3+~. agreement of reinsurance 再保险协议
q
qFN4A O Agricultural Bank of China 中国农业银行
<`P7^
'z! air passenger departure tax 飞机乘客离境税
q(n PI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{I9<W'k{ airport tax 机场税
r/e} DYL& alcohol duty 酒精税
H2iC? cSR alienation 让与；让渡；转让
d"#& VlKcv alimony 生活费；赡养费
: 6| nXL
All Ordinaries Index [AOI] 所有普通股指数
i9O;D* all risks 全险；综合险
vk K8D#K All Sales Record for Stock Market 《股票市场成交报告》
-NL=^O$G Allied Capital Resources Limited 新联财务有限公司
^dP]3D1
@ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:vWixgLg allocation letter 拨款信件
|j w{7\+ allocation of fund 分配款项；预留款项
f$ I$A(0P allocation of profit 利润分配；溢利分配
/8Xd2- allocation warrant 拨款令
9_&N0>OF allotment 分配；配股
xC^| S0B allotment notice 股份配售通知；配股通知
BqG7E t allotment of shares 股份分配
#P/}'rdt allowable 可获宽免；免税的
# _9Jam%M allowable business loss 可扣除的营业亏损
I;rh(FMV allowable expenses 可扣税的支出
71wtO allowance 免税额；津贴；备抵；准备金
p/4}SU allowance for debts 债项的免税额
?'%9
allowance for depreciation by wear and tear 耗损折旧免税额
f`Wces=5 allowance for funeral expenses 殡殓费的免税额
eGE[4Z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=Dc9|WuHN allowance for repairs and outgoings 修葺及支出方面的免税额
{Ip)%uR allowance to debtor 给债务人的津贴
;: 4PT~\* alteration of capital 资本更改
|*te69RX alternate trustee 候补受托人
-l i71. M amalgamation 合并
sA1 XtO<&7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]<<+#R g ambit of charges 征税范围；收费范围
Ks F kC= amended valuation 经修订的估值
p5?8E$VHV American Commodities Exchange 美国商品交易所
a0*qK)gH American Express Bank Limited 美国运通银行
6e q`/~# American Stock Exchange 美国证券交易所
Y1 s3 >` amortization 摊销
L AcK% amount due from banks 存放银行同业的款项
MB3 0.V/\ amount due from banks abroad 存放海外银行同业的款项
3l o.YLP^ amount due from holding companies 控股公司欠款
C=!YcJ9 amount due from local banks 存放本港银行同业的款项
y -
Ge"mY amount due to banks 银行同业的存款
O$$$1VHYo amount due to banks abroad 海外银行同业的存款
$,DX^I%! amount due to holding companies 控股公司存款
S1G=hgF_L amount due to local banks 本港银行同业的存款
kf >L amount due to outport banks 外埠银行同业的存款
g4=6\vg amount for note issue 发行纸币的款额
F]k$ O $)0 amount of bond 担保契据的款额
<lFQ4< "m amount of consideration 代价款额
n=tg{_9f% amount of contribution 供款数额
<h<4R Rj amount of indebtedness 负债款额
]xf|xs amount of principal of the loan 贷款本金额
_?J:Z*z? amount of rates chargeable 应征差饷数额
9G)q U amount of share capital 股本额
&9,<_1~ amount of sums assured 承保款额
s\# eD0| amount of variation 变动幅度
F2k)hG*|{ amount of vote 拨款数额
itmQH\9 8 amount payable 应付款额
o;<oXv amount receivable 应收款额
a eo/4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
gt=
_;KZ analysis 分析
j@b18wZ ancillary risk 附属风险
Y/aNrIK7 annual account 周年帐目；周年帐目报表；年度决算；年结
IsjD- t annual accounting date 年结日期
l:
X]$2; annual allowance 每年免税额；年积金；年度津贴；年津
8E9W\@\ annual balance 年度余额
+""8aA annual disposable income 每年可动用收入
P0N%77p>" annual estimates 周年预算
tzFgPeo$; annual fee 年费
| Y42ZOK0 annual general meeting 周年大会
|[]"{Eo"} annual growth rate 年增率；每年增长率
'G-zJcU annual long-term supplement 长期个案每年补助金
0o+2]`q)Q annual pensionable emolument 可供计算退休金的年薪
QA3q9,C"
annual report 年报
1]l m0bfs Annual Report on the Consumer Price Index 《消费物价指数年报》
pdQ6/vh annual return 周年报表；周年申报表；每年报税表格
L>qLl_. Annual Return Rules 《周年报表规则》
(!^(74 annual review of consumer prices 每年消费物价回顾
Wi?37EHr annual roll-forward basis 逐年延展方式
+R_w- NI annual salary 年薪
fy`e)?46 annual statement 年度报表；年度决算表
@I '_ 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
6k=ink-/ annuitant 年金受益人
]zza/O;31( annuity 年金
liUrw7, annuity contract 年金合约
D%0GX Up annuity on human life 人寿年金
'b*
yY X< antecedent debt 先前的债项
Rj|8l K;, ante-dated cheque 倒填日期支票
54 Baz anticipated expenditure 预期开支
`.FvuwP anticipated net profit 预期纯利
+##b}?S% anticipated revenue 预期收入
tCk;tu!d anti-inflation measure 反通货膨胀措施
)bqfj>%#c anti-inflationary stance 反通货膨胀立场
0r?}LWjf apparent deficit 表面赤字
Q`Q%;%t apparent financial solvency 表面偿债能力
~7W?W< apparent partner 表面合伙人
As n7 ;x0; application for personal assessment 个人入息课税申请书
ov= [g l application of fund 资金应用
"b!EtlT9 application to release as liquidator and to destruct the books of accounts and documents
TvE M{ 申请免除清盘人职务及毁灭帐簿与文件
&sp7YkaW appointed actuary 委任精算师
ag-\(i;K] appointed auditor 委任核数师；委任审计师
`5[d9z/ 6 appointed trustee 委任的受托人
J>Y wMl appointer 委任人
1@ )8E`u apportioned pro rata 按比例分摊
gp:,DC?( apportionment 分配；分摊
S;[*5g6a&x Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
lCDu,r;\ apportionment formula 分摊方程式
b8QA>]6A apportionment of estate duty 遗产税的分摊
+-=w` appraisal 估价；评估
; /fZh:V2 appreciable growth 可观增长
%X Jv ;| appreciable impact 显着影响
= h?WT* appreciable increase 可观增长
U5]{`C0H? appreciation 增值；升值
9Xt5{\PJ appreciation against other currencies 相对其他货币升值
r^mP'# appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#Mt'y8|} $ appreciation tax 增值税
bw G2= appropriation 拨款；拨用；拨付
%vvA'WG appropriation account 拨款帐目
|*W`}i Appropriation Bill 拨款法案
a b!,) ^ appropriation-in-aid system 补助拨款办法
wfQ 6J0 approved assets 核准资产
s
l|n]#) approved basket stock 认可一篮子证券
%e2,p&0G approved budget 核准预算
5w)tsGX\ approved charitable donation 认可慈善捐款
n 0_q-8r approved charitable institution 认可慈善机构
V(mz||'* approved currency 核准货币；认可货币
_5(l p} s approved estimates 核准预算
]a )o@FI approved estimates of expenditure 核准开支预算
v1Tla]d approved overseas insurer 核准海外保险人
= *7K_M& approved overseas trust company 核准海外信托公司
+:3K ?G - approved pooled investment fund 核准汇集投资基金
;LRY
h ? approved provident fund scheme 认可公积金计划
,U+y)w]ar approved provision 核准拨款
U|QLc approved redeemable share 核准可赎回股份
45` i
approved regional stock 认可地区性证券
vt@5Hb) approved retirement scheme 认可退休金计划
&~ of]A approved subordinated loan 核准附属贷款
yOwo(+
2 arbitrage 套戥；套汇；套利
YqhZndktX arbitrageur 套戥者；套汇者
;i*<HNQ arbitrary amount 临时款项
A)9OkLrc arrangement 措施；安排；协定
ocCq$%Ka arrears 欠款
fYrC;&n arrears of pay 欠付薪酬
.?T ,>#R arrears of revenue 逾期未收税款；逾期未收的帐项
# 9-qF9M articles of association 组织章程；组织细则；组织章程细则
Vmq:As^a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
mw2/jA7 ascertainment of profit 确定利润
04ZP \ "Asia Clear" “亚洲结算系统”
\ng!qN Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+XV7W = Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Dv~W!T i Asian Development Fund [ADF] 亚洲发展基金
9u6GeK~G Asian dollar bond 亚洲美元债券
g\_J Asian dollar market 亚洲美元市场
oYOR%'0*m+ Asian dollar rate 亚洲美元利率
m)"gj**|y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^3re*u4b= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
J @eu ]?h asked price 沽盘；喊价；索价；卖方报价
+i"^"/2f{ assessable income 应评税入息
SI_u0j4%* assessable loss 应评税亏损
sz;B-1^6 assessable profit 应评税利润
in}d(%3h assessable value 应评税值
% gBulvg assessed profit 估定利润
,#n$YT7 assessed value 经评估价值
90g=&O5@O assessment 评税；评定；估价；评税单
XT2:XWI8 assessment number 评税编号；估价编号
Tvp ~~Dk assessment of additional tax 补加税评税
]#$l"ss, assessment of performance 业绩评估；实绩评价
6:\0=k5 Assessor 评税主任
* vFXe_. asset price bubbles 资产价格泡沫
O4`am:@ asset-backed securities 具资产保证的证券
8d|/^U.w~V assets accretion 资产增值
Dk ^,iY(u assets and liabilities 资产与负债
MS Qz,nn assets betterment statement 资产递增表；资产改进表
RaT.%:CRm assets lending 实物放款；有抵押贷款
{ $
a
$m assets of the company passing on the death 死者去世时转移的公司资产
9:\#GOg assets pledged as security for liabilities 用作负债抵押的资产
P5?M"j0/^ assets portfolio 资产投资组合
Nw3K@ Ge assets price 资产价格
V^S` d8? assets quality 资产质素
y)//u:l assets realization 资产变现
3'*}ZDC assets refinancing arrangement 资产再集资安排
+HAd=DU assets securitization 资产证券化
+ cXdF assets situated outside Hong Kong 在香港以外地方的资产
!3*:6 assets stripping 削减资产；拆卖资产
[ D$% LR X assets value 资产值
+uq P :z assignee 承让人
U"T> L assignment 转让；转让书；转让契
i3dV2^O assignment of interest 权益转让
]y kM h assignment of letters patent and trade mark 专利证书及商标转让
|g`:K0BI assignment of property 物业转让；物业转让书
L b=4\ _ assignment right 转让权
Jf</83RZ assignor 转让人
}L|cg2y associate 有联系的人；有关连人士；相联者；合伙人；联系人
26[. te9 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Kk9eJ\ associate member 附属会员
[kp# associated body corporate 相联法人团体
TBU.%3dEyI associated company 相联公司；联属公司
cedH#;V!j associated corporation 相联法团
+)<H,?/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7dh--.i 公认会计师公会〔英国〕
<#ZDA/ G( Association of Futures Exchange Brokers 香港期货经纪协会
\ L5h& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
yv+DM`0 association of underwriters 承保人组织
u.!<)VIJx assumption of control 接管
*Q`y'6S assurance 担保；保险；转易；转易书
D//uwom assurance of interest 权益的转易
L9bIdiB7 at 19XX price 按一九ＸＸ年价格计算
dk@j!-q^ at a discount 按赔价计算；按贴水价格计算；打折扣
];U}'& at a premium 按溢价计算；按升水价格计算
O{&wqV5m" at call 通知付款；按通知
,0fYB*jk at constant market price 按固定市价计算
P$hmDTn72 at constant price 按固定价格计算
$g @-WNe at cost 按成本计算
A1kqWhg\ at current market price 按当时市价计算；按现时市价计算
jHx)q|2\ at current price 按当时价格计算；按现时价格计算
Y)KO*40c at factor cost 按要素成本计算；按生产要素成本计算
B `;DAs mT at money-of-the-day price 按付款当日价格计算
g|
M@/D l at or better 按指定或较佳价位〔买卖指令〕
Q%Y r m at par 按面值计算；平价
F qH@i Z at sight 见票即付
j87IxB?o at the close 按收市盘
M\w%c5 at the opening 按开市盘
2I
qvd attestation 见证；见证条款
y|O)i
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@K}8zMmW# attorney 受权人；受托代表人
Yv7`5b{N. attornment 新拥有人承认书
FK!UUy; attributable profit 可归属利润
dq
U.2~9 attributable share value 可归属股份价值
?:1)=I<A4 Auckland Stock Exchange 奥克兰证券交易所
u4,b%h. auction 拍卖
eK_Yt~dj auctioneer 拍卖商
uL[% R2 audit 审计；核数
B'`
jdyaE9 Audit Commission 审计署
O :86* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
a b-MEN`5 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ja|XFs~ audit review 帐目审查
/*2sg>e'QF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
q oJ4w7 audited account 审计帐目；经审计的帐目
k w] m7 T audited annual account 经审计的周年帐目
x|oa"l^JZ" audited balance sheet 经审计的资产负债表
|0A:0'uA! auditor 核数师；核数主任；审计师
y9'F D5\s auditor's certificate 核数师证明书；审计师证明书
!YJ^BI auditor's report 核数师报告；审计师报告
c$w} h[ Aussie bond 澳元债券
JHCV7$RS austerity budget 紧缩预算
H%:u9DlEK/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
f qgm`4> Australia All Ordinaries Index 澳洲所有普通股票指数
FeM,$&G: Australian Dollar [AUD] 澳元
Z" !+p{u Australian Options Market 澳大利亚期权市场
S3( 2.c~ Australian Securities Commission 澳洲证券事务监察委员会
9v2(cpZ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}:5>1FfX= Australian Stock Exchange 澳大利亚证券交易所
F< #!83*% Austrian Schilling [ATS] 奥地利先令
: %hx g authentication 认证；鉴证
+v}R-gNR authority to purchase 委托购买证；委购书
`Wf)qMb authorization 认可；核准；授权；授权书
[@_zsz,`L authorization by direction 指示授权
j t/
| u= authorization by instruction 指令授权
`xO&!DN authorization by warrant 令状授权
+J~q:b. authorization of unit trust 单位信托的认可
8/|~E authorized agent 指定代理人
u+RdC;_ authorized capital 法定资本
B?xu!B, authorized clerk 出市员
Cl+TjmOV\` authorized dealer 认可交易商
$]05?JY# authorized financial institution 认可财务机构
FrNW@ authorized fund 认可基金
z Dk^ ^' authorized fund house 获授权的基金公司；认可基金公司
sDH|k@K authorized institution 认可机构
L/.$0@$bv authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
L|3wG Y9E authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
" lp), authorized insurer 获授权保险人；获认可承保人
#6tb{ws3 authorized investment 特准投资项目
"DFj4XKXY9 authorized person 获授权人
F H'jP` authorized representative 获授权代表
Cz\(.MWNZ authorized share capital 法定股本
!S/hH% C automated quotation system 自动报价系统
T1y,L<7? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
]x hmM1$ 自动交易系统〔香港期货交易所有限公司〕
vYD>m~Qc^ automatic adjustment mechanism 自动调整机制
.~4>5W"u automatic adjustment system 自动调整系统
TXi$Q%0W Automatic Clearing House 自动票据交换所
R0y@#}JH automatic exchange rates accumulation system 自动化汇率累集系统
<:u)C; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Qhnz7/a9 automatic teller machine [ATM] 自动柜员机
N[j7^q7Xt autopay 自动转帐
d0b--v/ available assets 可用资产
N
b(f available fiscal reserve 现存财政储备
mmXLGLMd available profit 可用利润
YZCPS6PuE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.~ a) average 平均；平均数；海损
U/M(4H3>H average basic salary 平均基本薪金
q4$R?q:^ average consumer expenditure 平均消费开支；一般消费开支
s
&v<5W2P average cost 平均成本
}TRr*]
P<% average cost of land production 增辟土地平均成本
`5`Pv'` average daily turnover 平均每日成交额
,z)7 rU` average daily wage rate 平均每日工资率
*g5df[ average expenditure pattern 平均开支模式
Kg>+5~+E?q average growth rate 平均增长率
&L-y1'i=j average net fixed assets 固定资产平均净值
@ -JD`2z average of relatives 相对价格平均数
5c P] average price 平均价格
_f,q8ZkSr average propensity to consume 平均消费倾向；一般消费倾向
..7"&-?g{4 average propensity to save 平均储蓄倾向；一般储蓄倾向
=L<OTfVE average rate 平均率
<27B*C M average revenue 平均收入；平均收益
L.15EXAB average stock 平均库存；平均存货
hE!3kaS average yearly rent 平均年租
E8>npDF v. avoidance of double taxation 避免双重课税
LaJc ;J t$ avoidance of tax 避税
