A:
F9^8/Z A share Ａ股；甲类股份
2$jTj<.K abatement of tax 减税；减扣免税额
a#nVRPU8m ABN AMRO Bank N.V. 荷兰银行
A_muuOIcI above-the-line expenditure 线上项目支出；经常预算支出
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!MDg_oHd above-the-line receipt 线上项目收入；经常预算收入
\8'fy\ ABSA Asia Limited 南非联合亚洲有限公司
e #> wv]V absolute change 绝对数值变更
/0uZ(F|>I absolute expenditure 实际开支
#e((F, 1z absolute guideline figure 绝对准则数字
Bq#?g@V absolute interest 绝对权益
weEmUw Z absolute order of discharge 绝对破产解除令
%}MZWf { absolute profit margin 绝对利润幅度
NU-({dGK} absolute value 实值；绝对值
l23_K7 absolutely vested interest 绝对既得权益
S ])Ap'E absorbed cost 已吸收成本；已分摊成本
D ?1$I0 = absorption 吸收；分摊；合并
cP'' absorption rate 吸收率；摊配率；分摊率
L6fc_Mo.EE ACB Finance Limited 亚洲商业财务有限公司
b?hdWQSW7 acceptable form of reciprocity 合理的互惠条件
IX7< acceptable rate 适当利率；适当汇率
*Sm$FMWQ acceptance agreement 承兑协议
lUJ/ nG0l acceptance for honour 参加承兑
\H!E CTI acceptor 承兑人；接受人；受票人
hyH " acceptor for honour 参加承兑人
]s ?BwLU 6 accident insurance 意外保险
H-K,Q% ;C@ Accident Insurance Association of Hong Kong 香港意外保险公会
;H9d.D8 accident insurance scheme 意外保险计划
] j(2FM)# accident year basis 意外年度基准
BSY2\AL p accommodation 通融；贷款
> nDx)!I accommodation bill 通融票据；空头票据
^,]'Ut accommodation party 汇票代发人
=toqEm~ account balance 帐户余额；帐户结余
j{ ?,nJdQ account book 帐簿
6kK\nZ$o$ account collected in advance 预收款项
Xm8
1axyf account current book 往来帐簿
q
g?q|W account of after-acquired property 事后取得的财产报告
6.kX~$ K account of defaulter 拖欠帐目
RMMx6L|-: account payable 应付帐款
lX/6u
E_% account payee only [A/C payee only] 只可转帐；存入收款人帐户
dq%7A=- account receivable 应收帐款
jhr{JApbJv account receivable report 应收帐款报表
u.YPb @ account statement 结单；帐单；会计财务报表
g4cmYg3 account title 帐户名称；会计科目
7 ^4F,JuJO accountant's report 会计师报告
4\H:^U& Accountant's Report Rules 会计师报告规则
^a4 y+! accounting and auditing procedure 会计与审计程序；会计与核数程序
//2G5F ; Accounting Arrangements 《会计安排》
-x=abyD accounting basis 会计基础
M;V
(Tf accounting by Official Receiver 破产管理署署长呈交的帐目
*A' :^vgk Accounting Circular 《会计通告》
R?a)2jl accounting class 会计类别
7afD^H% accounting date 记帐日期；会计结算日期
+ |Z1U$0g accounting for money 款项核算
/-TJtR4> Accounting Officer 会计主任
,i lVt accounting period 会计报告期；会计期
`VCU`Y accounting policy 会计政策；会计方针
D BYD>UA accounting practice 会计惯例
@C{IgV accounting principle 会计准则
!2s<
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Nc:, [8{l accounting report 会计报告
6?b 9~xRW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
X[\b!<C Accounting Society of China 中国会计学会
jbcJ\2 accounting statement 会计报表
8`XT`H accounting system 会计制度；会计系统
55 )!cw4 accounting transaction 会计事项；帐务交易
B<i )je! accounting treatment 会计处理
8 !]$ljg accounting year 会计年度
\ Q7 Nz2X accretion 增值；添加
{y0#(8-& accrual 应计项目；应累算数目
p:U9#(v) accrual basis 应计制；权责发生制
!Sx } ~XB< accrual basis accounting 应计制会计；权责发生制会计
B.v g2N accrue 应累算；应计
:j)H;@[I accrued benefit 应累算利益
F /sXr(7 accrued charges 应计费用
jFf2( AR accrued cumulative preference share dividend 应累算的累积优先股股息
+ V E }c accrued expenses 应累算费用
qMD 6LWJ accrued interest payable 应付利息；应计未付利息
.<} (J#vC accrued interest receivable 应收利息；应计未收利息
z1X Fc*5 accrued right 累算权益
- } \g[| accruing profit 应累算的利润
n0 q5|ES accumulated fiscal reserve 累积财政储备
{|=
8wB accumulated profit 累积利润；滚存溢利
Sh( accumulated reserve 累积储备
;
>Tk o< accumulation of surplus income 累积收益盈余
mE^mQ [Dk acquired assets 既得资产
6 "U&i9 acquisition 收购；购置；取得
[h SE^
m acquisition cost 购置成本
;A7HEx acquisition expenses 购置费用
Ymkk"y.w acquisition of 100% interest 收购全部股权
Sr Z\] acquisition of control 取得控制权
`VX]vumG acquisition of fixed assets 购置固定资产
pMnkh}Q# acquisition of shell “买壳”
L\_MZ* <0[ acquisition price 收购价
R`q*a_ act of God 天灾
0i/l2&x*k] acting partner 执事合伙人
R L7OFfMe active market 买卖活跃的市场；交投畅旺的市场；旺市
%m$TV@ active partner 积极参与的合伙人
cf)2GoV>e active trading 交投活跃
8mI eW actual circulation 实际流通
m,NUNd#)\ actual cost 实际成本
~9c?g (0 actual expenditure 实际开支；实际支出
DP **pf%j actual income 实际入息；实际收入；实际收益
xtMN<4#E actual market 现货市场
xzTTK+D@ actual price 现货价；实际价格
,=whwl "tA actual profit 实际利润
sJo]$/?F actual quotation 实盘；实际价位；实际报价
${Cb1|g>j actual year basis 按实际年度计算
`p1szZD& actuals 实货
(~}IoQp> actuarial investigation 精算调查
>U.TkB actuarial principle 精算原则
|3`Sd;^; actuarial report 精算师报告
^vmT=f;TM Actuarial Society of Hong Kong 香港精算学会
M>^Ho2 actuarial valuation 精算师估值
{)n m
{IV, actuary 精算师
yk cW>h ad referendum agreement 暂定协议；有待覆核的协定
fr
kDf-P ad valorem duty 从价税；按值征税
Sd/?xyF1( ad valorem duty system 从价税制
zBD ?O! ad valorem fee 从价费
N)|mA)S) ad valorem tariff 从价关税
L1ZhH3}X additional allowance 额外免税额
n*~=O ' additional amount for unexpired risk 未过期风险的额外款额
F`KA^ZI additional assessable profit 补加应评税利润
,DsqKXSU additional assessment 补加评税
~H!s{$.5 additional commitment 额外承担
'0)a|1, additional commitment vote 额外承担拨款
,{P*ZK3u additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
J4 [7*v additional dependent parent allowance 供养父母额外免税额
UUi@
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l6Wa~ E additional stamp duty 附加印花税
2 Pn additional tax 补加税罚款；补加税款
/T&z
:st0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9SF2 adjudged bankrupt 被裁定破产
l]D?S]{a adjudicated bankrupt 裁定破产人
"\M16N adjudication fee 裁定费；评定印花税额手续费；评估契据费
b@j**O>[q) adjudication of bankruptcy 裁定破产；宣告破产
7.)e4 adjudication of insolvency 裁定无力偿还债务
^Uss?)jN4 adjusted actual 经调整的实数；调整后的实数
ep`WYR|B adjusted current assets 经调整的流动资产；调整后的流动资产
tj/X 7| adjusted figure 经调整的数字；调整后的数额
(PAk KY} adjusted liabilities 经调整的负债；调整后的负债
6'
}oo'#~ adjusted loss 经调整的亏损；调整后的亏损
.v;$sst5y adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
1H sfCky{ adjusted profit 经调整的利润；调整后的利润
6Y hd [I3 adjusted surplus 经调整的盈余额；调整后的盈余额
d#E]>:w9 adjusted value 经调整的价值；调整后的价值
5VI c adjustment 调整；修订；理算〔保险〕
)jk X& 7x adjustment centre 调剂中心
8sb <$M$c adjustment lag 调整过程的时间差距；调整时差
#G2~#\ adjustment mechanism 调整机制
R!IODXP= adjustment of loss 亏损调整
??eSGQ| adjustment process 调整过程；调整程序
]G.ttfC adjustment range 调整幅度
:ad administered exchange rate 受管制汇率
1vKc>+9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
DZo7T! administration expenses 行政费用
*ub]M3O administration fee 手续费；行政费
88(h`RGMh administration in bankruptcy 破产管理
>PdYQDyVS administration order 遗产管理令
>xQg COi administrator 管理人；遗产管理人
'L|& qy@ administrator of the estate 遗产管理人
MzZYzz admission of debt 债项承认书
!]AM#LJ admission of proof 接纳债权证明
d l_ h0 advance 放贷款项；垫付款项；预支款项；预付款项
x_Zi^ ] advance account 暂支帐目；预付款帐户
c"`o V! m advance compensation 预付补偿金
2z9\p%MX advance from shareholder 股东垫款
_K"| }bM advance pending reimbursement 预支以待日后付还
PqV9k,5f advanced economy 先进经济体系
U6^ x(2De advancement 预付；预付财产
\HX'^t` advances warrant 垫款令
W"
>[sn| advancing 贷出
Za68V/Vj adverse balance 逆差
y)iT-$bQ adverse exchange 逆汇
wBz?OnD/D advertisement addressed to shareholders 在报章刊登的致股东通告
rMRM*`Q2 advice for collection 托收通知书
^<X+t&!z advice of drawing 提款通知书；汇票通知书
tGHZU^B:} advice of payment 付款通知
`x%v& > Advisory Committee [Securities and Futures Commission]
"F A&Qm0 谘询委员会〔证券及期货事务监察委员会〕
+>3XJlZV Advisory Committee on Diversification 经济多元化谘询委员会
Yd]y`J?# affidavit 誓章；遗产申报誓章
:lj1[q:Y> affidavit of no receipt 述明无收款的誓章
?+#|h;M8 affiliate 联号；联营公司；附属公司
a@( 4X/| affiliated company 附属公司；联号；联营公司
z}I =: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}
IJ affordability 负担能力
9))E\U African Development Bank [AfDB] 非洲开发银行
_B Gw)Z 6 after-acquired property 事后取得的财产
7)&}riQ after-hours dealing 市后交易
_'pow&w~ after-tax profit 税后盈利；税后利润；税后溢利
$n_'# m2LE agency agreement 代理协议
O.61-r p agency expenses 代理机构的开支
o5=1 agency fee 代理费
Q9,H 0r-% Agency Law 《代理法》
e8T# ZWr* agent 代理人；承销人
o !:V=F agent of company 公司代理人
)~/;Xl#b- agent's fee 代理人费；经纪费
0>@D{_}s aggregate 总计；总数；总体数字
N- XOPwx' aggregate amount 总款额；总额
/5 cFa aggregate assets and liabilities 总体资产与负债
#oBM A aggregate at constant price 按固定价格计算的总体数字
DUBEh @ aggregate demand 总需求
ZH'- >/ aggregate gross position 总持仓量
?,G CR1|4 aggregate limit 总限额
h'*>\eC6 aggregate of salaries tax 合计薪俸税
c@H_f aggregate performance 总体表现；总体业绩
pxm{?eBz aggregate supply 总体供应
/^_~NF# aggregate surplus 总盈余
-L%J,f[&, aggregate total 整体总额
&!/E&e$_ aggregate value 总值；合计价值
mocR_3=Q? aggregated basis 合计基准
"^sh:{ aggregated net chargeable income 合计应课税入息实额
Py^ _:: aggregation 合并计算；合计；总和
B~S"1EE[ aggregation of incomes of husband and wife 夫妇入息合并计算
_X
?W)]: aggregation of property 财产的总和
LxD >eA agio 差价；贴水
wHneVqI/ U 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》
\HR <^xY Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
"},0Cs 《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》
zadn`B#2 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Md!L@gX6< 《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》
b|
e7mis@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yGGQ;!/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$|J16tW agreement for a settlement 授产协议
tJ:]ne agreement for assignment 转让协议
ey 'x3s_ agreement for sale 售卖协议；买卖协议
uZ[7[mK}n7 agreement for sale and purchase 买卖协议
P .I <.e agreement for the payment of interest 支付利息协议
lw/zgR#| agreement for the repayment of money 还款协议
,- !h agreement of reinsurance 再保险协议
6T3uv,2 Agricultural Bank of China 中国农业银行
f L3Px air passenger departure tax 飞机乘客离境税
| %E\?-TK Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
-1\*}m%1e airport tax 机场税
5Q_ T=TL alcohol duty 酒精税
4sU*UePr alienation 让与；让渡；转让
D,cGW,2Nv alimony 生活费；赡养费
Kob i! All Ordinaries Index [AOI] 所有普通股指数
A f *e:}} all risks 全险；综合险
rByC6HV" All Sales Record for Stock Market 《股票市场成交报告》
-e#~C E- Allied Capital Resources Limited 新联财务有限公司
pwj ? all-items index [Consumer Price Index] 总指数〔消费物价指数〕
w5j6RQml allocation letter 拨款信件
#&Xr2?E@ allocation of fund 分配款项；预留款项
Y&vn`# allocation of profit 利润分配；溢利分配
a4'KiA2r allocation warrant 拨款令
H{XbKLU allotment 分配；配股
7 Jm &z/ allotment notice 股份配售通知；配股通知
<i~O0f] allotment of shares 股份分配
OnD!*jy allowable 可获宽免；免税的
(_: k s allowable business loss 可扣除的营业亏损
QU` M5{# allowable expenses 可扣税的支出
NO(^P+s allowance 免税额；津贴；备抵；准备金
N0Y$QWr_$ allowance for debts 债项的免税额
~ ^)D#Lo allowance for depreciation by wear and tear 耗损折旧免税额
. X (^E allowance for funeral expenses 殡殓费的免税额
x3 ./ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
jZRf { allowance for repairs and outgoings 修葺及支出方面的免税额
FG-v71!h# allowance to debtor 给债务人的津贴
q?R)9E$h alteration of capital 资本更改
X5s. F%Np! alternate trustee 候补受托人
&Z kY9XO amalgamation 合并
>[,ywRJ#_} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'brt?oZ% ambit of charges 征税范围；收费范围
^]x%z *6 amended valuation 经修订的估值
zDEX `~c American Commodities Exchange 美国商品交易所
t r)[6o# American Express Bank Limited 美国运通银行
5m.{ayE American Stock Exchange 美国证券交易所
N^G
$:GC amortization 摊销
pN\YAc* @: amount due from banks 存放银行同业的款项
hLs<g!*O amount due from banks abroad 存放海外银行同业的款项
Y|'0bujr amount due from holding companies 控股公司欠款
9\yGv amount due from local banks 存放本港银行同业的款项
"c0I2wq amount due to banks 银行同业的存款
X@ zw; Se amount due to banks abroad 海外银行同业的存款
yH\3*#+ amount due to holding companies 控股公司存款
'VgdQp$L$ amount due to local banks 本港银行同业的存款
M
@|n"(P amount due to outport banks 外埠银行同业的存款
rV
yw1D amount for note issue 发行纸币的款额
uL\b*rI amount of bond 担保契据的款额
jkTh)Bm|' amount of consideration 代价款额
Se0!-NUK0 amount of contribution 供款数额
2 kP0// amount of indebtedness 负债款额
S5Hb9m&& amount of principal of the loan 贷款本金额
}rWEa^ amount of rates chargeable 应征差饷数额
=H <I` J' amount of share capital 股本额
:htz] amount of sums assured 承保款额
bc+~g>o amount of variation 变动幅度
+"s jkdum1 amount of vote 拨款数额
&U_YDUQ'L amount payable 应付款额
cRR[ci34k amount receivable 应收款额
{6_M$"e. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
e (e_p# analysis 分析
x.5!F2$ ancillary risk 附属风险
7P+qPcRaP annual account 周年帐目；周年帐目报表；年度决算；年结
JEw+5 MO@ annual accounting date 年结日期
4tQ~Z6Jn; annual allowance 每年免税额；年积金；年度津贴；年津
*3uBS2Ld annual balance 年度余额
>
whcZ.8 annual disposable income 每年可动用收入
%anY'GK annual estimates 周年预算
fU6O: - annual fee 年费
jT R>H bh annual general meeting 周年大会
3Mmp B9l#H annual growth rate 年增率；每年增长率
(D.B'V#> annual long-term supplement 长期个案每年补助金
:,@"I$>*/ annual pensionable emolument 可供计算退休金的年薪
q=EHB 5!q annual report 年报
A` 'k5uG Annual Report on the Consumer Price Index 《消费物价指数年报》
$#ve^.VHv annual return 周年报表；周年申报表；每年报税表格
G_vcuCHm Annual Return Rules 《周年报表规则》
|S0w>VH> annual review of consumer prices 每年消费物价回顾
QLs9W& PG annual roll-forward basis 逐年延展方式
0XcH annual salary 年薪
n7|8`? R^ annual statement 年度报表；年度决算表
p)u?x)w= Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Po)!vL"
annuitant 年金受益人
Q)/V >QW annuity 年金
b7^Db6qu annuity contract 年金合约
S7B7'[ru annuity on human life 人寿年金
>/]`
f8^ antecedent debt 先前的债项
/?ZO-]q ante-dated cheque 倒填日期支票
B4D#T lB anticipated expenditure 预期开支
K@f@ vyw] anticipated net profit 预期纯利
ifXGH>C anticipated revenue 预期收入
EZ"n3#/ anti-inflation measure 反通货膨胀措施
Kl' u anti-inflationary stance 反通货膨胀立场
1BjMVMH apparent deficit 表面赤字
Z! /!4(Fh apparent financial solvency 表面偿债能力
Q !91 uNL apparent partner 表面合伙人
7 R4t%^F application for personal assessment 个人入息课税申请书
<:n !qQS6 application of fund 资金应用
]+"25V'L application to release as liquidator and to destruct the books of accounts and documents
X7 bS{GT 申请免除清盘人职务及毁灭帐簿与文件
!J6;F}Pd/ appointed actuary 委任精算师
(&B`vgmb appointed auditor 委任核数师；委任审计师
]ZMFK>"^% appointed trustee 委任的受托人
RXi/&'+H appointer 委任人
)Ja&Y apportioned pro rata 按比例分摊
eP?=tUB!S apportionment 分配；分摊
ir{li?kV Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?W3 l apportionment formula 分摊方程式
mTj ?W$+r apportionment of estate duty 遗产税的分摊
H@'f=Y* D appraisal 估价；评估
xg^Z. q)d appreciable growth 可观增长
(^G @-eh appreciable impact 显着影响
rA\6y6d Fs appreciable increase 可观增长
Z!& u_ appreciation 增值；升值
/<R[X>]<F appreciation against other currencies 相对其他货币升值
mA?fCs appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A_4.>g appreciation tax 增值税
A6?!BB=]
appropriation 拨款；拨用；拨付
tl=H9w&@ appropriation account 拨款帐目
8ofKj: W ] Appropriation Bill 拨款法案
rjo1 appropriation-in-aid system 补助拨款办法
NT0 im% approved assets 核准资产
nO CCOTf approved basket stock 认可一篮子证券
0| }]=XN^ approved budget 核准预算
^. p d'
approved charitable donation 认可慈善捐款
J#*%r) approved charitable institution 认可慈善机构
rRQKW_9mB approved currency 核准货币；认可货币
O
a%ZlEUF approved estimates 核准预算
8Y,imj\(v approved estimates of expenditure 核准开支预算
2. 2G79 U, approved overseas insurer 核准海外保险人
u)4eu,MBT approved overseas trust company 核准海外信托公司
/Xm4%~b_gj approved pooled investment fund 核准汇集投资基金
MS~+P ' approved provident fund scheme 认可公积金计划
JW}O`H9 approved provision 核准拨款
ln2lFfz approved redeemable share 核准可赎回股份
%K[u approved regional stock 认可地区性证券
qRc Y(mb approved retirement scheme 认可退休金计划
Q
H 57[Yg approved subordinated loan 核准附属贷款
>Y6iLQ$X arbitrage 套戥；套汇；套利
7C>5XyyJ arbitrageur 套戥者；套汇者
L)z` arbitrary amount 临时款项
lDX\" Fq arrangement 措施；安排；协定
_/5#A+ ? arrears 欠款
SjL&\), arrears of pay 欠付薪酬
VR XK/dZ arrears of revenue 逾期未收税款；逾期未收的帐项
P?o|N<46 articles of association 组织章程；组织细则；组织章程细则
EY^+ N>
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8W2oGL6 ascertainment of profit 确定利润
/wX5>^ "Asia Clear" “亚洲结算系统”
R n_FYP Asia Commercial Bank Ltd. 亚洲商业银行有限公司
f.G"[p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Js'j}w Asian Development Fund [ADF] 亚洲发展基金
tJvs
?eZ) Asian dollar bond 亚洲美元债券
_' 0C7 0 Asian dollar market 亚洲美元市场
NZL$#bRB Asian dollar rate 亚洲美元利率
mHF? t.y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"qdEu KI Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
["1Iz{ asked price 沽盘；喊价；索价；卖方报价
};;k5z I% assessable income 应评税入息
ms{iQ:'9 assessable loss 应评税亏损
_]t^F9l assessable profit 应评税利润
wZ%a:Z4TcM assessable value 应评税值
#oD; ?Mi assessed profit 估定利润
$4:Se#nl assessed value 经评估价值
He)!Ez\X assessment 评税；评定；估价；评税单
Db K(Rh_
K assessment number 评税编号；估价编号
Yv/T6z@ assessment of additional tax 补加税评税
.z, ot| assessment of performance 业绩评估；实绩评价
{fI"p;| Assessor 评税主任
[J8;V|v asset price bubbles 资产价格泡沫
045_0+r"@ asset-backed securities 具资产保证的证券
`LOW)|6r` assets accretion 资产增值
LEC=@) B assets and liabilities 资产与负债
I&9Itn p$ assets betterment statement 资产递增表；资产改进表
'\% Kd+k assets lending 实物放款；有抵押贷款
E}g)q;0v|2 assets of the company passing on the death 死者去世时转移的公司资产
@q"HZO[ assets pledged as security for liabilities 用作负债抵押的资产
y #{v\h
Cz assets portfolio 资产投资组合
_K J!C! assets price 资产价格
n+57# pS7 assets quality 资产质素
s3[\&zt assets realization 资产变现
se@ ?:n1) assets refinancing arrangement 资产再集资安排
&7r73~TXm assets securitization 资产证券化
U[{vA6 assets situated outside Hong Kong 在香港以外地方的资产
aP[oLk$'Z assets stripping 削减资产；拆卖资产
hE q-)-^G assets value 资产值
-oT3` d3 assignee 承让人
/liZ|K3A assignment 转让；转让书；转让契
ugzrG0=lx assignment of interest 权益转让
uq v S assignment of letters patent and trade mark 专利证书及商标转让
ctMH5"F&1 assignment of property 物业转让；物业转让书
WXQ+`OH7 assignment right 转让权
%+iAL<S assignor 转让人
\YPv pUg associate 有联系的人；有关连人士；相联者；合伙人；联系人
_P9* 78 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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[En* associate member 附属会员
D@)L?AB1f associated body corporate 相联法人团体
57Bxx__S4` associated company 相联公司；联属公司
s8
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lx<!*2
-^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Om(Ir&0 公认会计师公会〔英国〕
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W$U Association of Futures Exchange Brokers 香港期货经纪协会
MNf^ml[ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1G8,Eah association of underwriters 承保人组织
Vt(s 4 assumption of control 接管
Ip |=NQL> assurance 担保；保险；转易；转易书
k_`h (R assurance of interest 权益的转易
U&W/Nj at 19XX price 按一九ＸＸ年价格计算
snYyxi at a discount 按赔价计算；按贴水价格计算；打折扣
[nf 5< at a premium 按溢价计算；按升水价格计算
L:\>)6]Ls at call 通知付款；按通知
CrB4%W:{ at constant market price 按固定市价计算
t 7D~JAx6 at constant price 按固定价格计算
@77+K:9I 7 at cost 按成本计算
M q='| 0, at current market price 按当时市价计算；按现时市价计算
(SMk !b]} at current price 按当时价格计算；按现时价格计算
srhI%Zj at factor cost 按要素成本计算；按生产要素成本计算
dVSQG947i: at money-of-the-day price 按付款当日价格计算
Pq, iR J at or better 按指定或较佳价位〔买卖指令〕
~? :>= x at par 按面值计算；平价
V8rS~'{\ at sight 见票即付
"(mF5BE-E at the close 按收市盘
p,BoiYdi at the opening 按开市盘
q1Ad"rm attestation 见证；见证条款
On0,#i= at-the-money option 平价期权
<;*w97n attorney 受权人；受托代表人
u6 Yp ,!+ attornment 新拥有人承认书
T N/y4 (j attributable profit 可归属利润
pM9 M8d attributable share value 可归属股份价值
]app 9 Auckland Stock Exchange 奥克兰证券交易所
#nq_R auction 拍卖
%-[*G;c'w auctioneer 拍卖商
Z^Yy
sf audit 审计；核数
Xp9 ]
9H. Audit Commission 审计署
tgj 5l#P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
sB5@6[VDI 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〕
gs&F
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nrR2U` Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6mqp`x` audited account 审计帐目；经审计的帐目
QjKh#sU& audited annual account 经审计的周年帐目
urg^>n4V] audited balance sheet 经审计的资产负债表
(Q=:ln;kM auditor 核数师；核数主任；审计师
bg5i+a ,? auditor's certificate 核数师证明书；审计师证明书
QO:Z8{21So auditor's report 核数师报告；审计师报告
[X7gP4 Aussie bond 澳元债券
??f,(om austerity budget 紧缩预算
ZiPz~G0[^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\Vpv78QF; Australia All Ordinaries Index 澳洲所有普通股票指数
$Gcjm~ Australian Dollar [AUD] 澳元
*z};&UsF{ Australian Options Market 澳大利亚期权市场
I|wC`VgB Australian Securities Commission 澳洲证券事务监察委员会
B`YD>oCN Australian Society of Certified Practising Accountants 澳洲执业会计师公会
CwD =nT5` Australian Stock Exchange 澳大利亚证券交易所
@Z5,j) Austrian Schilling [ATS] 奥地利先令
xX fv({ authentication 认证；鉴证
k2(k0HFR authority to purchase 委托购买证；委购书
h.wffk, authorization 认可；核准；授权；授权书
Y;@]G=a
authorization by direction 指示授权
gvr&7=p authorization by instruction 指令授权
*'*n}fM authorization by warrant 令状授权
~14|y|\/ authorization of unit trust 单位信托的认可
<"8F=3:uk authorized agent 指定代理人
4"UH~A;^ authorized capital 法定资本
2f1Q&S authorized clerk 出市员
z<%d Wz authorized dealer 认可交易商
E;, __ authorized financial institution 认可财务机构
-d-xsP}
s authorized fund 认可基金
Q.fUpa v authorized fund house 获授权的基金公司；认可基金公司
Q5A,9ovNZ authorized institution 认可机构
_5S||TuN S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[930=rF* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
wYLodMaYH authorized insurer 获授权保险人；获认可承保人
l[u17,]S authorized investment 特准投资项目
K'B*D*w authorized person 获授权人
zN9#qlfv authorized representative 获授权代表
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H&v authorized share capital 法定股本
P 5.@LN automated quotation system 自动报价系统
OO</d: Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
xUNq!({T 自动交易系统〔香港期货交易所有限公司〕
5gk Q6& m automatic adjustment mechanism 自动调整机制
6&QOC9JW+7 automatic adjustment system 自动调整系统
;GKL[ t I" Automatic Clearing House 自动票据交换所
oF a,IA automatic exchange rates accumulation system 自动化汇率累集系统
1M b[S{ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ObJ -XNcNH automatic teller machine [ATM] 自动柜员机
<oi'yr autopay 自动转帐
3h$E^" available assets 可用资产
\4>w17qng available fiscal reserve 现存财政储备
]~~G<Yh:= available profit 可用利润
+d?|R5{3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
KyQTrl.qdl average 平均；平均数；海损
5$Kd<ky average basic salary 平均基本薪金
OT(0~,.GJ average consumer expenditure 平均消费开支；一般消费开支
y} is=h3 average cost 平均成本
u8 t|!pMF8 average cost of land production 增辟土地平均成本
Mp=T;Nz average daily turnover 平均每日成交额
+4 3~4_Oj average daily wage rate 平均每日工资率
^Ku]8/ga average expenditure pattern 平均开支模式
$j8CF3d.6 average growth rate 平均增长率
YWJ$Pp average net fixed assets 固定资产平均净值
_s<s14+od average of relatives 相对价格平均数
a 4 7e average price 平均价格
n 83Dt*O average propensity to consume 平均消费倾向；一般消费倾向
lr[T+nQ average propensity to save 平均储蓄倾向；一般储蓄倾向
mnBT Z/ZjS average rate 平均率
}%AfZ 2g;h average revenue 平均收入；平均收益
A6J:!sY4A average stock 平均库存；平均存货
-ssmj8:Q\| average yearly rent 平均年租
L8H:, } 2 avoidance of double taxation 避免双重课税
1wH6 hN, avoidance of tax 避税
