A:
8c9*\S A share Ａ股；甲类股份
.$+#1- abatement of tax 减税；减扣免税额
\o*5 ABN AMRO Bank N.V. 荷兰银行
) <h*eS{ above-the-line expenditure 线上项目支出；经常预算支出
R6;=n"Ueb above-the-line receipt 线上项目收入；经常预算收入
>4TaP*_ ABSA Asia Limited 南非联合亚洲有限公司
r\' A
i6 absolute change 绝对数值变更
o$ jLzE" absolute expenditure 实际开支
uKUiV%p! absolute guideline figure 绝对准则数字
g| I6'K!< absolute interest 绝对权益
O;:mCt _H absolute order of discharge 绝对破产解除令
(MxQ+D\ absolute profit margin 绝对利润幅度
MOQ*]fV: absolute value 实值；绝对值
d928~y
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\ `~Ly- absorbed cost 已吸收成本；已分摊成本
} v}P
.P absorption 吸收；分摊；合并
R ;&AijS8 absorption rate 吸收率；摊配率；分摊率
^
*k?pJ5 ACB Finance Limited 亚洲商业财务有限公司
jFL #s&ft acceptable form of reciprocity 合理的互惠条件
P}n_IV*@ acceptable rate 适当利率；适当汇率
,Z&x NBX acceptance agreement 承兑协议
'"0'Oua acceptance for honour 参加承兑
1 ySk;;3 acceptor 承兑人；接受人；受票人
' YmIKIw acceptor for honour 参加承兑人
g?goZPZB accident insurance 意外保险
cQy2"vtU Accident Insurance Association of Hong Kong 香港意外保险公会
zPn+ V7F accident insurance scheme 意外保险计划
"O3tq =Q accident year basis 意外年度基准
vWz m @ accommodation 通融；贷款
` Mjj@[ accommodation bill 通融票据；空头票据
S"NqM[ W accommodation party 汇票代发人
I_} SB| account balance 帐户余额；帐户结余
C kOz account book 帐簿
c|e~BQdRw account collected in advance 预收款项
[%y';`( x account current book 往来帐簿
[1g8*j~L account of after-acquired property 事后取得的财产报告
zy/@
WFPE account of defaulter 拖欠帐目
a*lh)l<KV account payable 应付帐款
pjKWtY@=X account payee only [A/C payee only] 只可转帐；存入收款人帐户
`VA"vwz account receivable 应收帐款
=Y{ (%sn account receivable report 应收帐款报表
<\r T%f}3^ account statement 结单；帐单；会计财务报表
UZ\u ;/} account title 帐户名称；会计科目
4":KoS`,j accountant's report 会计师报告
K[Y I4pt7 Accountant's Report Rules 会计师报告规则
kCWV r accounting and auditing procedure 会计与审计程序；会计与核数程序
YxYH2*q@ Accounting Arrangements 《会计安排》
>JHryS.j$4 accounting basis 会计基础
j4gF;-m< accounting by Official Receiver 破产管理署署长呈交的帐目
N.,X<G.H Accounting Circular 《会计通告》
`i3NG1
v0 accounting class 会计类别
q9KHmhUD accounting date 记帐日期；会计结算日期
fInb[ accounting for money 款项核算
0L2 F[TN Accounting Officer 会计主任
DR5\45v accounting period 会计报告期；会计期
s4X>.ToM C accounting policy 会计政策；会计方针
L iN$
pwm accounting practice 会计惯例
2V mNZ {< accounting principle 会计准则
LO9=xGj. accounting record 会计记录
JU1~e@/'% accounting report 会计报告
Z]>O + Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|mxDjgq Accounting Society of China 中国会计学会
!JHL\M>A5 accounting statement 会计报表
3 oF45`3FV accounting system 会计制度；会计系统
BTqS'NuT accounting transaction 会计事项；帐务交易
! ` accounting treatment 会计处理
_C%3h5 accounting year 会计年度
Ta ZmRL accretion 增值；添加
F~R;n_IJ accrual 应计项目；应累算数目
ugdQAg accrual basis 应计制；权责发生制
^S4d:- .3 accrual basis accounting 应计制会计；权责发生制会计
6 a(yp3 accrue 应累算；应计
dI. WK@W'o accrued benefit 应累算利益
w1Nm&}V accrued charges 应计费用
g0xuxK;9c accrued cumulative preference share dividend 应累算的累积优先股股息
"h{q#~s accrued expenses 应累算费用
kj #?whK6~ accrued interest payable 应付利息；应计未付利息
v|XTr,# accrued interest receivable 应收利息；应计未收利息
]l_\71 accrued right 累算权益
%". Ha I] accruing profit 应累算的利润
}NHaCG[, accumulated fiscal reserve 累积财政储备
5;tD"/nz accumulated profit 累积利润；滚存溢利
s 1 A.+ accumulated reserve 累积储备
8g@<d ^8@ accumulation of surplus income 累积收益盈余
<G S^ acquired assets 既得资产
q( acquisition 收购；购置；取得
1-8mFIK acquisition cost 购置成本
dP9qSwTa acquisition expenses 购置费用
b6 c Bg acquisition of 100% interest 收购全部股权
-]0OKE & acquisition of control 取得控制权
=Gpylj7?~ acquisition of fixed assets 购置固定资产
5kc/Y/4o acquisition of shell “买壳”
f',Op1o acquisition price 收购价
U f:` act of God 天灾
R/~p>ap g8 acting partner 执事合伙人
6dq(T_eG active market 买卖活跃的市场；交投畅旺的市场；旺市
! j9t*2m[ active partner 积极参与的合伙人
ep A:v|S active trading 交投活跃
l5S aT,% actual circulation 实际流通
)Kc<j!8- [ actual cost 实际成本
$ SlIr<'*" actual expenditure 实际开支；实际支出
%f&/E"M actual income 实际入息；实际收入；实际收益
K0u |U` actual market 现货市场
t URu0`]( actual price 现货价；实际价格
: |>h7v actual profit 实际利润
G)EU_UE 9 actual quotation 实盘；实际价位；实际报价
8 zZvht* actual year basis 按实际年度计算
3@etRd;]Kr actuals 实货
\\iQEy<i actuarial investigation 精算调查
&PR5q 7 actuarial principle 精算原则
]~Rho_mq# actuarial report 精算师报告
JrJo|0Q Actuarial Society of Hong Kong 香港精算学会
k KaE=H-x actuarial valuation 精算师估值
Vh'P& W?[ actuary 精算师
F%@A6'c ad referendum agreement 暂定协议；有待覆核的协定
%|s; C ad valorem duty 从价税；按值征税
}n]Ng]KM` ad valorem duty system 从价税制
;,hwZZ A ad valorem fee 从价费
iw3FA4{( ad valorem tariff 从价关税
Ot4 Z{mA additional allowance 额外免税额
b)6D_Az7c additional amount for unexpired risk 未过期风险的额外款额
%R}qg6dL additional assessable profit 补加应评税利润
, R k9 N additional assessment 补加评税
ax "+0L { additional commitment 额外承担
^=GC3%
J additional commitment vote 额外承担拨款
ui< N[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|U kR'Ma additional dependent parent allowance 供养父母额外免税额
sQYkQ81 additional provision 额外拨款
wg9t)1k{e additional stamp duty 附加印花税
DwM)r7<Ex additional tax 补加税罚款；补加税款
U\g/ 2dM Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
F6|TP.VY_. adjudged bankrupt 被裁定破产
7o7)0l9! adjudicated bankrupt 裁定破产人
ew>XrT=Zm adjudication fee 裁定费；评定印花税额手续费；评估契据费
()Y~Q(5ji adjudication of bankruptcy 裁定破产；宣告破产
z 9vInf@M adjudication of insolvency 裁定无力偿还债务
3U<cW l@ adjusted actual 经调整的实数；调整后的实数
e),q0%5 adjusted current assets 经调整的流动资产；调整后的流动资产
ahJ`T*)HY adjusted figure 经调整的数字；调整后的数额
J9\Cm!H adjusted liabilities 经调整的负债；调整后的负债
2] z 8: a adjusted loss 经调整的亏损；调整后的亏损
prWk2_D;* 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
K?6jXJseb adjusted profit 经调整的利润；调整后的利润
eQ$Y0qH1E adjusted surplus 经调整的盈余额；调整后的盈余额
!44/sr' adjusted value 经调整的价值；调整后的价值
R4[N:~Z$| adjustment 调整；修订；理算〔保险〕
{0L1X6eg adjustment centre 调剂中心
`xKp%9 adjustment lag 调整过程的时间差距；调整时差
^%d\qd` adjustment mechanism 调整机制
YX!{P=Ua adjustment of loss 亏损调整
zyk T*V adjustment process 调整过程；调整程序
hwPw]Ln/ adjustment range 调整幅度
%41m~Wh2 administered exchange rate 受管制汇率
F|IAiE Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
lS"T4 5 administration expenses 行政费用
Jf{*PgP administration fee 手续费；行政费
=J18e H!] administration in bankruptcy 破产管理
{JO^ tI administration order 遗产管理令
q;B4WL} administrator 管理人；遗产管理人
`"Jj1O@ administrator of the estate 遗产管理人
S-a]j;U admission of debt 债项承认书
`68@+|# admission of proof 接纳债权证明
DEBB()6, advance 放贷款项；垫付款项；预支款项；预付款项
2bv=N4ly advance account 暂支帐目；预付款帐户
x !?u^ advance compensation 预付补偿金
3$jT*OyG# advance from shareholder 股东垫款
nXaC 3W:" advance pending reimbursement 预支以待日后付还
+vw \y advanced economy 先进经济体系
\S"is z advancement 预付；预付财产
G'nmllB`] advances warrant 垫款令
j %Y#(Q> advancing 贷出
=Z{O<xw' adverse balance 逆差
=T3 <gGM adverse exchange 逆汇
|.(dq ^ advertisement addressed to shareholders 在报章刊登的致股东通告
[T|aw1SoN advice for collection 托收通知书
t=BUN advice of drawing 提款通知书；汇票通知书
N+9VYH"* advice of payment 付款通知
)~GmU9f Advisory Committee [Securities and Futures Commission]
#%pI(,o= 谘询委员会〔证券及期货事务监察委员会〕
h8x MI Advisory Committee on Diversification 经济多元化谘询委员会
AgWa{.`f: affidavit 誓章；遗产申报誓章
2A ']y D affidavit of no receipt 述明无收款的誓章
+=>,Pto< affiliate 联号；联营公司；附属公司
M=8.Bp|Ye affiliated company 附属公司；联号；联营公司
ZFi ee|,q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
](Xb _xMf affordability 负担能力
%@<8 <6&q African Development Bank [AfDB] 非洲开发银行
ML} J\7R after-acquired property 事后取得的财产
pf]xqhL after-hours dealing 市后交易
\e:7)R2<!x after-tax profit 税后盈利；税后利润；税后溢利
w VvF^VHV^ agency agreement 代理协议
%h hfU6[ agency expenses 代理机构的开支
O;+ maY^l agency fee 代理费
NyaQI<5D Agency Law 《代理法》
n"h `5p5' agent 代理人；承销人
]>W6
bTK agent of company 公司代理人
C+* d8_L agent's fee 代理人费；经纪费
B~ ?*?Z' aggregate 总计；总数；总体数字
kS %Ydy#:' aggregate amount 总款额；总额
6{@w="VT aggregate assets and liabilities 总体资产与负债
k6;?) ~. aggregate at constant price 按固定价格计算的总体数字
a H yx_B aggregate demand 总需求
Hf%@3X aggregate gross position 总持仓量
k)i3
aggregate limit 总限额
J9..P&c\ aggregate of salaries tax 合计薪俸税
ISzqEi aggregate performance 总体表现；总体业绩
$6#CqWhI aggregate supply 总体供应
Je';9(ZK aggregate surplus 总盈余
{IjF+@I aggregate total 整体总额
bc7/V#W aggregate value 总值；合计价值
3BzNi' aggregated basis 合计基准
hM_lsc aggregated net chargeable income 合计应课税入息实额
zU,9T aggregation 合并计算；合计；总和
3Lfqdqj aggregation of incomes of husband and wife 夫妇入息合并计算
0^v`T%|fTX aggregation of property 财产的总和
KsddA agio 差价；贴水
' Y?"{HZ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
Mhm@R@ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
w{{gu1#]G 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
.nO\kg oK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&U{#Kt5q 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
C/_ZUF(V Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@hl.lq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
jxP;>K7O agreement for a settlement 授产协议
fPU`/6 agreement for assignment 转让协议
k}S :RK agreement for sale 售卖协议；买卖协议
goLL;A L agreement for sale and purchase 买卖协议
3_C|z,\: agreement for the payment of interest 支付利息协议
pXtl
6K% agreement for the repayment of money 还款协议
seba9 y agreement of reinsurance 再保险协议
Ah1]Y}sy
Agricultural Bank of China 中国农业银行
xv46r=> air passenger departure tax 飞机乘客离境税
C2.HMgL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l(yZO$ airport tax 机场税
4M^= nae alcohol duty 酒精税
s'3
s^Dd alienation 让与；让渡；转让
pk>^?MO alimony 生活费；赡养费
HUcq% . All Ordinaries Index [AOI] 所有普通股指数
!zBhbmlKt all risks 全险；综合险
n #mA/H;wV All Sales Record for Stock Market 《股票市场成交报告》
Y h7rU?Gj Allied Capital Resources Limited 新联财务有限公司
*=) cQeJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
0`Kj 25 allocation letter 拨款信件
C=-=_>Q,L< allocation of fund 分配款项；预留款项
2L!u1 allocation of profit 利润分配；溢利分配
3Nl <p"= allocation warrant 拨款令
e venq$
H allotment 分配；配股
"WlZ)wyF% allotment notice 股份配售通知；配股通知
\c,ap49RC allotment of shares 股份分配
7 G)ZN{' allowable 可获宽免；免税的
j
'FVz& allowable business loss 可扣除的营业亏损
.b_)%jd x allowable expenses 可扣税的支出
X3(tuqmi allowance 免税额；津贴；备抵；准备金
Y&`=jDI allowance for debts 债项的免税额
r`$OO,W allowance for depreciation by wear and tear 耗损折旧免税额
Y y5h"r allowance for funeral expenses 殡殓费的免税额
w!#tTy k` allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(XVw"m/ye allowance for repairs and outgoings 修葺及支出方面的免税额
M\vwI" allowance to debtor 给债务人的津贴
Cmu@4j& alteration of capital 资本更改
Mv uQz7M#d alternate trustee 候补受托人
% BVs47g amalgamation 合并
ysJQb~2q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
z__EYh ambit of charges 征税范围；收费范围
4X gg%@C amended valuation 经修订的估值
FSP+?(( American Commodities Exchange 美国商品交易所
eP.wOl American Express Bank Limited 美国运通银行
w2Us! <x American Stock Exchange 美国证券交易所
>f^r^P amortization 摊销
Y1L[;)H n amount due from banks 存放银行同业的款项
dA#Q}.*r amount due from banks abroad 存放海外银行同业的款项
Q_1:tW
& amount due from holding companies 控股公司欠款
m&xW6!x amount due from local banks 存放本港银行同业的款项
+ndaLhj' amount due to banks 银行同业的存款
Y)1PB+ amount due to banks abroad 海外银行同业的存款
lvdf^b/
j amount due to holding companies 控股公司存款
?U%QG5 /> amount due to local banks 本港银行同业的存款
v>:Ur}u!D amount due to outport banks 外埠银行同业的存款
f<
ia (d amount for note issue 发行纸币的款额
ks&*O!h amount of bond 担保契据的款额
Ki4r<>\l{H amount of consideration 代价款额
F7 A=GF' amount of contribution 供款数额
)(A]Ln4 amount of indebtedness 负债款额
q6@Lp^f amount of principal of the loan 贷款本金额
v5/~-uRL% amount of rates chargeable 应征差饷数额
RW |`n L amount of share capital 股本额
9"NF/)_ amount of sums assured 承保款额
&]g}u5J!= amount of variation 变动幅度
-O1>|y2rU amount of vote 拨款数额
au N6prGe amount payable 应付款额
ICpAt~3[M amount receivable 应收款额
jGJLSEe_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.R E:;<|w analysis 分析
2^Eg 9y ' ancillary risk 附属风险
fA&k`L(y annual account 周年帐目；周年帐目报表；年度决算；年结
mGtdO/C#B annual accounting date 年结日期
FFl!\y*0z annual allowance 每年免税额；年积金；年度津贴；年津
cIUH a annual balance 年度余额
s0\X ^ annual disposable income 每年可动用收入
? 8)'oM D annual estimates 周年预算
`V =N*hv` annual fee 年费
neB\q[k annual general meeting 周年大会
6 q*9[<8 annual growth rate 年增率；每年增长率
eS{!)j_^ annual long-term supplement 长期个案每年补助金
Olt `:;j- annual pensionable emolument 可供计算退休金的年薪
) dn( G@5 annual report 年报
Z" Zmo>cV4 Annual Report on the Consumer Price Index 《消费物价指数年报》
\@WDV annual return 周年报表；周年申报表；每年报税表格
l2`s! ,<>O Annual Return Rules 《周年报表规则》
"K ~ annual review of consumer prices 每年消费物价回顾
|"?M 1*g annual roll-forward basis 逐年延展方式
J\/cCW-rF annual salary 年薪
w&X<5'G M annual statement 年度报表；年度决算表
ccB&O _ 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
pSoiH<33 annuitant 年金受益人
+GG9^:<yr annuity 年金
[ 6 pD annuity contract 年金合约
pN!}UqfI- annuity on human life 人寿年金
'ZT^PV \ antecedent debt 先前的债项
qJ;jfh! ante-dated cheque 倒填日期支票
ATJWO 1CtB anticipated expenditure 预期开支
3%l*N&gsg: anticipated net profit 预期纯利
]@dZ{H| anticipated revenue 预期收入
?b*s.
^ anti-inflation measure 反通货膨胀措施
}]e-{C} anti-inflationary stance 反通货膨胀立场
? Fi=P# apparent deficit 表面赤字
C.~,qmOP apparent financial solvency 表面偿债能力
Vdtry @Q apparent partner 表面合伙人
N6>(;ugJ1- application for personal assessment 个人入息课税申请书
f) zn TJL application of fund 资金应用
N|1M1EBOu> application to release as liquidator and to destruct the books of accounts and documents
)n+Lo&C< 申请免除清盘人职务及毁灭帐簿与文件
wy yWyf appointed actuary 委任精算师
|P[w==AAf appointed auditor 委任核数师；委任审计师
,eOB(?Ku appointed trustee 委任的受托人
C+'/> =>a. appointer 委任人
vo`2\R. apportioned pro rata 按比例分摊
05z,b]>l apportionment 分配；分摊
uPhK3nCGo Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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apportionment formula 分摊方程式
6tX q: apportionment of estate duty 遗产税的分摊
-!q :p&c appraisal 估价；评估
x8wD 0D appreciable growth 可观增长
GU4'&# appreciable impact 显着影响
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Md appreciable increase 可观增长
'U1R\86M appreciation 增值；升值
ADS9DiX/ appreciation against other currencies 相对其他货币升值
OSlvwH%(EE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y ?S!8-z appreciation tax 增值税
%Qc La// appropriation 拨款；拨用；拨付
6 2'j!"xv appropriation account 拨款帐目
>v:y?A, Appropriation Bill 拨款法案
#EO9UW5 appropriation-in-aid system 补助拨款办法
t =|evOz] approved assets 核准资产
@AG n{q approved basket stock 认可一篮子证券
X59: C3c approved budget 核准预算
l%[EXZ approved charitable donation 认可慈善捐款
?6yjy<D)$e approved charitable institution 认可慈善机构
z,Medw6[ approved currency 核准货币；认可货币
Xp >7iX!: approved estimates 核准预算
u&`XB|~ approved estimates of expenditure 核准开支预算
I2TaT(e\ approved overseas insurer 核准海外保险人
d_CKP"TA approved overseas trust company 核准海外信托公司
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n(B approved pooled investment fund 核准汇集投资基金
0C1pt5K approved provident fund scheme 认可公积金计划
o4j[p3$ approved provision 核准拨款
Gnf~u[T6 approved redeemable share 核准可赎回股份
O?)3VT* approved regional stock 认可地区性证券
y603$Cv approved retirement scheme 认可退休金计划
^X0P'l &D2 approved subordinated loan 核准附属贷款
m4aB*6<lq arbitrage 套戥；套汇；套利
ZZ k=E4aae arbitrageur 套戥者；套汇者
[ad@*KFxy3 arbitrary amount 临时款项
aAJU`=uq arrangement 措施；安排；协定
I` p+Qt arrears 欠款
C3eR)Yh arrears of pay 欠付薪酬
]j'p :v arrears of revenue 逾期未收税款；逾期未收的帐项
T@G? t0 articles of association 组织章程；组织细则；组织章程细则
m=?KZ?U` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(0j}-iaQEZ ascertainment of profit 确定利润
j:5=s%S "Asia Clear" “亚洲结算系统”
}3o|EXx= Asia Commercial Bank Ltd. 亚洲商业银行有限公司
W"zab Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|s"nM<ZNZ Asian Development Fund [ADF] 亚洲发展基金
5i> $]*o Asian dollar bond 亚洲美元债券
b@rVo; Asian dollar market 亚洲美元市场
}'""(,2 Asian dollar rate 亚洲美元利率
,-i zEr Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
D&/kCi= R Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k,'L}SK asked price 沽盘；喊价；索价；卖方报价
t0o`-d( assessable income 应评税入息
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Xsb assessable loss 应评税亏损
ZNf6;%oGG assessable profit 应评税利润
{)"iiJ assessable value 应评税值
'>&^zgr assessed profit 估定利润
} ~h3c| assessed value 经评估价值
M*z~gOZ assessment 评税；评定；估价；评税单
iTFdN}U assessment number 评税编号；估价编号
%70~M_ assessment of additional tax 补加税评税
9S-Z& 2L assessment of performance 业绩评估；实绩评价
}2< r, Assessor 评税主任
Tc IcS]w% asset price bubbles 资产价格泡沫
[K9'<Qnu asset-backed securities 具资产保证的证券
KAC6Snu1 assets accretion 资产增值
I Ob*GTb assets and liabilities 资产与负债
:E _g"_ assets betterment statement 资产递增表；资产改进表
z*kutZ:6Y assets lending 实物放款；有抵押贷款
MNC*Gl j= assets of the company passing on the death 死者去世时转移的公司资产
CsT F assets pledged as security for liabilities 用作负债抵押的资产
9;_sC assets portfolio 资产投资组合
1nQWW9i assets price 资产价格
b?TO=~k, assets quality 资产质素
?3*l{ [@J assets realization 资产变现
z54EG:x.7^ assets refinancing arrangement 资产再集资安排
2@9Tfm (= assets securitization 资产证券化
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ss\c^M assets situated outside Hong Kong 在香港以外地方的资产
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1F assets stripping 削减资产；拆卖资产
JQ,1D`?.a assets value 资产值
[ JpKSTg[ assignee 承让人
` &KwtvkdI assignment 转让；转让书；转让契
vY%d assignment of interest 权益转让
9{- EJ) assignment of letters patent and trade mark 专利证书及商标转让
{7 $c8 i assignment of property 物业转让；物业转让书
WKT4D}{1 assignment right 转让权
`wus\&!W assignor 转让人
3D` YZ#M associate 有联系的人；有关连人士；相联者；合伙人；联系人
l% ?T2Fm3> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
3|1i lP associate member 附属会员
w9NHk~LHKF associated body corporate 相联法人团体
ux_Mr h' associated company 相联公司；联属公司
?**+e%$$ associated corporation 相联法团
eln&] d; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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a< 公认会计师公会〔英国〕
]<H&+ &! Association of Futures Exchange Brokers 香港期货经纪协会
IqC]! H0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
}D7I3]2> association of underwriters 承保人组织
b+@JY2dvj assumption of control 接管
0|$ v-`P$ assurance 担保；保险；转易；转易书
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qt%f assurance of interest 权益的转易
%K\?E98M at 19XX price 按一九ＸＸ年价格计算
R(2 t lZ at a discount 按赔价计算；按贴水价格计算；打折扣
Cz 72?[6 at a premium 按溢价计算；按升水价格计算
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1 at call 通知付款；按通知
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!y!~ at constant market price 按固定市价计算
( >VX-Y/ at constant price 按固定价格计算
>+]_5qc at cost 按成本计算
wW#}:59} at current market price 按当时市价计算；按现时市价计算
)+}]+xRWGj at current price 按当时价格计算；按现时价格计算
ROk5]b. at factor cost 按要素成本计算；按生产要素成本计算
O) WC W<p at money-of-the-day price 按付款当日价格计算
XLAN Np%E at or better 按指定或较佳价位〔买卖指令〕
FP;Ccl"s at par 按面值计算；平价
s0DGC at sight 见票即付
jJuW-(/4[ at the close 按收市盘
$/.zm; D at the opening 按开市盘
lD"(MQV@0 attestation 见证；见证条款
uM_# at-the-money option 平价期权
O>^C4c! attorney 受权人；受托代表人
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K' p5}# attornment 新拥有人承认书
*tgnYa[l attributable profit 可归属利润
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\'rP_I> attributable share value 可归属股份价值
0BH_'ZW Auckland Stock Exchange 奥克兰证券交易所
KcK>%% auction 拍卖
VwOW=4`6 auctioneer 拍卖商
Svc|0A d& audit 审计；核数
t: #6sF Audit Commission 审计署
Ttxqf:OMf Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
GFel(cx:K 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
PN aay:a| audit review 帐目审查
ZJwrLV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m9" n4a|: audited account 审计帐目；经审计的帐目
T9]H GB{ audited annual account 经审计的周年帐目
/o[?D audited balance sheet 经审计的资产负债表
Q(<)KZIK auditor 核数师；核数主任；审计师
VJdI HsI auditor's certificate 核数师证明书；审计师证明书
ZCB_ auditor's report 核数师报告；审计师报告
o(:[r@Z0z Aussie bond 澳元债券
/ C>wd austerity budget 紧缩预算
COW}o~3-4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
MxY/`9>E|+ Australia All Ordinaries Index 澳洲所有普通股票指数
~.UrL(l= Australian Dollar [AUD] 澳元
4eikLRD, Australian Options Market 澳大利亚期权市场
5dB'&8DX Australian Securities Commission 澳洲证券事务监察委员会
<5NF; Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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C+(~9@| Australian Stock Exchange 澳大利亚证券交易所
ow_djv:, Austrian Schilling [ATS] 奥地利先令
Bx/L<J@ authentication 认证；鉴证
)yTm.F authority to purchase 委托购买证；委购书
qEpi] =| authorization 认可；核准；授权；授权书
]`&Yqg authorization by direction 指示授权
hO';{Nl/$ authorization by instruction 指令授权
9(6I<]# authorization by warrant 令状授权
Z\HX~*,6 authorization of unit trust 单位信托的认可
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b authorized agent 指定代理人
z)9wXo #~ authorized capital 法定资本
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;G*W18 authorized clerk 出市员
=li | authorized dealer 认可交易商
'g$(QvGF 9 authorized financial institution 认可财务机构
-5T=:2M authorized fund 认可基金
:_t }Q P" authorized fund house 获授权的基金公司；认可基金公司
J2j U4mR authorized institution 认可机构
i { \%e authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\'9PZ6q{ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
cG?cUw).E authorized insurer 获授权保险人；获认可承保人
n84GZ5O>7 authorized investment 特准投资项目
=:/BV=tv authorized person 获授权人
!"<Ms oY@ authorized representative 获授权代表
e 46/{4F, authorized share capital 法定股本
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V\I ~; automated quotation system 自动报价系统
(rkU)Q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
wc!onZX5 自动交易系统〔香港期货交易所有限公司〕
D b6om7N automatic adjustment mechanism 自动调整机制
|\U5) ,m automatic adjustment system 自动调整系统
)l!3( Automatic Clearing House 自动票据交换所
DqX {'jj automatic exchange rates accumulation system 自动化汇率累集系统
mExVYp h Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5g9; +}X; automatic teller machine [ATM] 自动柜员机
DSt]{fl`P autopay 自动转帐
ppFe-wY available assets 可用资产
tUgE eh6 available fiscal reserve 现存财政储备
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available profit 可用利润
N Mww >80 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
vP !{",> average 平均；平均数；海损
K^ B%/T]d average basic salary 平均基本薪金
J,zO2572u average consumer expenditure 平均消费开支；一般消费开支
4"xPr[=iG average cost 平均成本
cCa|YW^j average cost of land production 增辟土地平均成本
NcP.;u;` average daily turnover 平均每日成交额
{; .T7dL average daily wage rate 平均每日工资率
qQ0cJIISb\ average expenditure pattern 平均开支模式
\mV'mZ9> average growth rate 平均增长率
4E+hRKuo, average net fixed assets 固定资产平均净值
Op>%?W8/UF average of relatives 相对价格平均数
*P#WDXRwd average price 平均价格
?}m']4p average propensity to consume 平均消费倾向；一般消费倾向
^|TG$`M(w average propensity to save 平均储蓄倾向；一般储蓄倾向
xCYE
B}o9r average rate 平均率
Gkp< o average revenue 平均收入；平均收益
dlG=Vq&Y average stock 平均库存；平均存货
j S]><rm average yearly rent 平均年租
=IUUeFv +r avoidance of double taxation 避免双重课税
_>v<(7 avoidance of tax 避税
