A:
fa*H cz A share Ａ股；甲类股份
I[ cV"BDa abatement of tax 减税；减扣免税额
qk+{S[2j ABN AMRO Bank N.V. 荷兰银行
iz%A0Z+`bg above-the-line expenditure 线上项目支出；经常预算支出
Vm,f 3 ~ above-the-line receipt 线上项目收入；经常预算收入
3Q! J9t5dc ABSA Asia Limited 南非联合亚洲有限公司
w $U/;C absolute change 绝对数值变更
t}c}@i_c absolute expenditure 实际开支
HN~v&, absolute guideline figure 绝对准则数字
,SE$Rh absolute interest 绝对权益
DS,FVh".| absolute order of discharge 绝对破产解除令
>b!X&JU absolute profit margin 绝对利润幅度
CL@h!h554_ absolute value 实值；绝对值
bsk=9K2_2t absolutely vested interest 绝对既得权益
+=B}R absorbed cost 已吸收成本；已分摊成本
sP3.s_U^ absorption 吸收；分摊；合并
_WjETyh
[H absorption rate 吸收率；摊配率；分摊率
Uf2v$Jl+Yh ACB Finance Limited 亚洲商业财务有限公司
Kn!0S<ssR acceptable form of reciprocity 合理的互惠条件
z
kX-"}$8 acceptable rate 适当利率；适当汇率
dbq{a acceptance agreement 承兑协议
k,*#I<($ acceptance for honour 参加承兑
&8_#hne_ acceptor 承兑人；接受人；受票人
;MR C~F= acceptor for honour 参加承兑人
;~gd<KK accident insurance 意外保险
,O&PLr8cJ? Accident Insurance Association of Hong Kong 香港意外保险公会
gt t$O accident insurance scheme 意外保险计划
w#G=Z_Tt accident year basis 意外年度基准
%[\ Ft accommodation 通融；贷款
i\Q"a B"r accommodation bill 通融票据；空头票据
kj3o1 Y accommodation party 汇票代发人
~ Dp:j*H account balance 帐户余额；帐户结余
?# EXG account book 帐簿
dj'8x48H2W account collected in advance 预收款项
1={T cq\] account current book 往来帐簿
4(0t
GF account of after-acquired property 事后取得的财产报告
iZq@W3GL
C account of defaulter 拖欠帐目
_l{ 5 'm account payable 应付帐款
R;TEtu7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
|gRgQGeB account receivable 应收帐款
-IE P?NX account receivable report 应收帐款报表
@<TfA>*VJ account statement 结单；帐单；会计财务报表
X -N$+[# account title 帐户名称；会计科目
IL6f~! accountant's report 会计师报告
"k1Tsd- Accountant's Report Rules 会计师报告规则
=@jM x^A" accounting and auditing procedure 会计与审计程序；会计与核数程序
%`\_l Accounting Arrangements 《会计安排》
mv%:[+! accounting basis 会计基础
,pa&he accounting by Official Receiver 破产管理署署长呈交的帐目
|Q)w3\S$ Accounting Circular 《会计通告》
t-4 R7`A< accounting class 会计类别
JJHvj=9'o accounting date 记帐日期；会计结算日期
%Rsf6 rJ accounting for money 款项核算
4bF Vyv Accounting Officer 会计主任
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7*_Z= accounting period 会计报告期；会计期
`i)ePiE accounting policy 会计政策；会计方针
?5YmE(v7 accounting practice 会计惯例
Oc/_ T> accounting principle 会计准则
}B
'*8^S accounting record 会计记录
Qhr]eu;z accounting report 会计报告
F3 l^^ Mc Accounting Services Branch [Treasury] 会计事务部〔库务署〕
dbUZGn~ Accounting Society of China 中国会计学会
|^k1hX2?W accounting statement 会计报表
'GzhZ` E6 accounting system 会计制度；会计系统
L,A-G"z0Z accounting transaction 会计事项；帐务交易
6L> "m0 accounting treatment 会计处理
7@c vy?
v{ accounting year 会计年度
6p=x gk- q accretion 增值；添加
!4,xQ ^
accrual 应计项目；应累算数目
b}L,k T accrual basis 应计制；权责发生制
7CL@i L Tq accrual basis accounting 应计制会计；权责发生制会计
g&F<Uv#mZ accrue 应累算；应计
A {Htpm ~ accrued benefit 应累算利益
)>M@hIV5> accrued charges 应计费用
rUpAiZfz > accrued cumulative preference share dividend 应累算的累积优先股股息
cYwC,\ uF accrued expenses 应累算费用
gL}Y5U+s accrued interest payable 应付利息；应计未付利息
Q.2nUT` accrued interest receivable 应收利息；应计未收利息
,Ho.O7H accrued right 累算权益
I.0P7eA- accruing profit 应累算的利润
;$ L!`"jn accumulated fiscal reserve 累积财政储备
7C?mD75j accumulated profit 累积利润；滚存溢利
ODvpMt:+ accumulated reserve 累积储备
jG (~9P7 accumulation of surplus income 累积收益盈余
RGA* 7 acquired assets 既得资产
5m7Ax] \ acquisition 收购；购置；取得
I nK)O '; acquisition cost 购置成本
V\`= " acquisition expenses 购置费用
wYMX1= acquisition of 100% interest 收购全部股权
jzA8f+:q acquisition of control 取得控制权
r\ Yur acquisition of fixed assets 购置固定资产
>;r0 5,mc acquisition of shell “买壳”
dlzamoS@AR acquisition price 收购价
g7z9i[ act of God 天灾
JR<-'
acting partner 执事合伙人
.d!*<`S| active market 买卖活跃的市场；交投畅旺的市场；旺市
n9/0W%X> active partner 积极参与的合伙人
HWfX>Vf>}k active trading 交投活跃
=egi? Ne actual circulation 实际流通
k\< Ln
w actual cost 实际成本
N b[o6AX actual expenditure 实际开支；实际支出
~rX6owBq actual income 实际入息；实际收入；实际收益
LqsJHG actual market 现货市场
]a |;G actual price 现货价；实际价格
7c]Ai actual profit 实际利润
U@5Z9 /n{ actual quotation 实盘；实际价位；实际报价
UYrzsUjg& actual year basis 按实际年度计算
3 DHA^9<q actuals 实货
>@Vr'kg+V actuarial investigation 精算调查
[=F
|^KL actuarial principle 精算原则
Jo$Dx a
z actuarial report 精算师报告
;/q6^Nk3A Actuarial Society of Hong Kong 香港精算学会
vl~ actuarial valuation 精算师估值
7<o;3gR7Kj actuary 精算师
fO(S +} ad referendum agreement 暂定协议；有待覆核的协定
<sl q1 ad valorem duty 从价税；按值征税
Tn-]0hWkP ad valorem duty system 从价税制
]]o[fqD-Zn ad valorem fee 从价费
P2JRsZ. ad valorem tariff 从价关税
j4r,_lH^r additional allowance 额外免税额
-86:PL(I" additional amount for unexpired risk 未过期风险的额外款额
FF!g9> additional assessable profit 补加应评税利润
qML*Kwg additional assessment 补加评税
.%Q Ea_\ additional commitment 额外承担
,4W((OQ^ additional commitment vote 额外承担拨款
$[CA#AXE additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5@%-=87S additional dependent parent allowance 供养父母额外免税额
5m ?$\h additional provision 额外拨款
j:K QIwc additional stamp duty 附加印花税
gK\7^9 5 additional tax 补加税罚款；补加税款
yZ0ZP Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~R AH -] adjudged bankrupt 被裁定破产
2I 7 ` adjudicated bankrupt 裁定破产人
u`@FA?+E1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
R0< Vd" adjudication of bankruptcy 裁定破产；宣告破产
N`6|Y adjudication of insolvency 裁定无力偿还债务
,6Q-k4 _ adjusted actual 经调整的实数；调整后的实数
l*H"]6cXRL adjusted current assets 经调整的流动资产；调整后的流动资产
n1 (X%%2 adjusted figure 经调整的数字；调整后的数额
& ) jZ |Q~ adjusted liabilities 经调整的负债；调整后的负债
.{Oq)^!ot adjusted loss 经调整的亏损；调整后的亏损
4H)" 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
_N';` wjDY adjusted profit 经调整的利润；调整后的利润
xG/qDc adjusted surplus 经调整的盈余额；调整后的盈余额
t+J6P)= adjusted value 经调整的价值；调整后的价值
Wj=ex3K3u. adjustment 调整；修订；理算〔保险〕
+ qqN adjustment centre 调剂中心
#e>MNc
'z adjustment lag 调整过程的时间差距；调整时差
dKpa5f7 adjustment mechanism 调整机制
' t.F.t adjustment of loss 亏损调整
g^UWf <xp adjustment process 调整过程；调整程序
S]=Vr%irX adjustment range 调整幅度
n`Iy7X administered exchange rate 受管制汇率
3*2pacHpE Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E}&jtMRUt administration expenses 行政费用
} _;!E@ administration fee 手续费；行政费
yE,o~O administration in bankruptcy 破产管理
:ygz/L administration order 遗产管理令
!T . @ administrator 管理人；遗产管理人
vGT.(:\-, administrator of the estate 遗产管理人
k k+8NwM1 admission of debt 债项承认书
C~V$G}mM admission of proof 接纳债权证明
m
kf{_!TK advance 放贷款项；垫付款项；预支款项；预付款项
PzDgl6C advance account 暂支帐目；预付款帐户
P v.@Y 30 advance compensation 预付补偿金
v ed
Qwzh advance from shareholder 股东垫款
0M+tKF b advance pending reimbursement 预支以待日后付还
~"Ki2'j)^] advanced economy 先进经济体系
uwA3! 5 advancement 预付；预付财产
TN`:T.B advances warrant 垫款令
yo?Q%w'Nh advancing 贷出
Ps\ ^OJR adverse balance 逆差
t&]Mt 7 adverse exchange 逆汇
f"^tOgGH advertisement addressed to shareholders 在报章刊登的致股东通告
>;W(Jb7e advice for collection 托收通知书
mDf WR advice of drawing 提款通知书；汇票通知书
]t;5kj/ advice of payment 付款通知
]bweQw@i Advisory Committee [Securities and Futures Commission]
X-F HJ4 谘询委员会〔证券及期货事务监察委员会〕
#?6RoFgMe Advisory Committee on Diversification 经济多元化谘询委员会
]!:Y]VYN)\ affidavit 誓章；遗产申报誓章
rt E,SN affidavit of no receipt 述明无收款的誓章
x)L@x Q affiliate 联号；联营公司；附属公司
c$fM 6M
} affiliated company 附属公司；联号；联营公司
' v
X"l affirmation [estate duty] 非宗教式宣誓〔遗产税〕
JvaaBXkS\ affordability 负担能力
c.v)M\: African Development Bank [AfDB] 非洲开发银行
[F EQ@ after-acquired property 事后取得的财产
$8r:&Iw after-hours dealing 市后交易
gwNkjI= , after-tax profit 税后盈利；税后利润；税后溢利
pj]<i.p agency agreement 代理协议
+(%[f W agency expenses 代理机构的开支
3:
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O_^h 7 Agency Law 《代理法》
>O~5s.1u agent 代理人；承销人
'DQyB`V2y agent of company 公司代理人
*/E{s? agent's fee 代理人费；经纪费
fif<[Ax aggregate 总计；总数；总体数字
_y UFe& aggregate amount 总款额；总额
i> 2_hn_UR aggregate assets and liabilities 总体资产与负债
g"Bv!9*H aggregate at constant price 按固定价格计算的总体数字
]
),' =@ aggregate demand 总需求
.vMi <U; aggregate gross position 总持仓量
{8RGW0 Y aggregate limit 总限额
I&Y(]S,cU aggregate of salaries tax 合计薪俸税
aa/9o ] aggregate performance 总体表现；总体业绩
,qB081hPG aggregate supply 总体供应
o:<3n,T aggregate surplus 总盈余
^dv>n]? aggregate total 整体总额
7<D_ h/WV aggregate value 总值；合计价值
2wQ
CQ" aggregated basis 合计基准
>q A&;M aggregated net chargeable income 合计应课税入息实额
SZvsJ) aggregation 合并计算；合计；总和
U w" aggregation of incomes of husband and wife 夫妇入息合并计算
KK</5Aw9p aggregation of property 财产的总和
MzD0F#Y agio 差价；贴水
$ 1U%E 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》
@4$E.q<0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+$5^+C\6A 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Cq~Ir*" Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6bba} P 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
LKcrr; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
UhK,H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
GWKefH agreement for a settlement 授产协议
3yN1cd"#? agreement for assignment 转让协议
BL6 7sva; agreement for sale 售卖协议；买卖协议
51x,[y+Xe agreement for sale and purchase 买卖协议
:cTi$n agreement for the payment of interest 支付利息协议
qv\yQ&pj agreement for the repayment of money 还款协议
RMK
U5A7 agreement of reinsurance 再保险协议
uE(w$2Wi Agricultural Bank of China 中国农业银行
y1X.Mvc air passenger departure tax 飞机乘客离境税
~_%[j8o&l Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
pG&.Ye]j airport tax 机场税
" Q1hP9xV alcohol duty 酒精税
s3J$+1M > alienation 让与；让渡；转让
vaL-Mi( _ alimony 生活费；赡养费
M_K&x-H0 All Ordinaries Index [AOI] 所有普通股指数
) f
Rh^6 all risks 全险；综合险
5S LF1u; All Sales Record for Stock Market 《股票市场成交报告》
9[M u Allied Capital Resources Limited 新联财务有限公司
jLTs1`I/F all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?3#X5 WT allocation letter 拨款信件
srL,9)O C allocation of fund 分配款项；预留款项
YSb N=Rj allocation of profit 利润分配；溢利分配
uypD`%pC allocation warrant 拨款令
LKa_ofY allotment 分配；配股
71_N9ub@z allotment notice 股份配售通知；配股通知
q9Q4F allotment of shares 股份分配
Rs wR DLl allowable 可获宽免；免税的
<vs.Ucxx allowable business loss 可扣除的营业亏损
F <(Y allowable expenses 可扣税的支出
ke l48B allowance 免税额；津贴；备抵；准备金
U*cj'`eqC allowance for debts 债项的免税额
_wBPn6gg` allowance for depreciation by wear and tear 耗损折旧免税额
2 O%UT?R allowance for funeral expenses 殡殓费的免税额
6k2~j j1d allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Y2Bu,/9^ allowance for repairs and outgoings 修葺及支出方面的免税额
N *fN&0 r allowance to debtor 给债务人的津贴
?= /l@ d alteration of capital 资本更改
+\4=G@P.J alternate trustee 候补受托人
DcS~@ ; amalgamation 合并
Yh= Zn[ U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\T0`GpE ambit of charges 征税范围；收费范围
X`&E,;bIb amended valuation 经修订的估值
Y%3j >_\; American Commodities Exchange 美国商品交易所
D%zIm,bf American Express Bank Limited 美国运通银行
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fv{C American Stock Exchange 美国证券交易所
PyYe>a;. amortization 摊销
Z_%>yqD C amount due from banks 存放银行同业的款项
H,'c& amount due from banks abroad 存放海外银行同业的款项
2.yzR DfZ amount due from holding companies 控股公司欠款
y03l_E, amount due from local banks 存放本港银行同业的款项
HM/ q B^ amount due to banks 银行同业的存款
7DD ot_qb amount due to banks abroad 海外银行同业的存款
BtspnVB ez amount due to holding companies 控股公司存款
xfb%bkr amount due to local banks 本港银行同业的存款
3hkA`YSYt amount due to outport banks 外埠银行同业的存款
,M9'S;&^ amount for note issue 发行纸币的款额
]Sh&8 # amount of bond 担保契据的款额
][3 "xP amount of consideration 代价款额
ctf'/IZ5 amount of contribution 供款数额
Js'|N%pi amount of indebtedness 负债款额
g&
{YHq^+ amount of principal of the loan 贷款本金额
{z w#My
amount of rates chargeable 应征差饷数额
DGcd|>q amount of share capital 股本额
V5=Injs * amount of sums assured 承保款额
<R2bz1!h. amount of variation 变动幅度
dpy,;nqzeN amount of vote 拨款数额
k,2% %m amount payable 应付款额
t^q/'9Ai&J amount receivable 应收款额
`| fF)kI Amsterdam Stock Exchange 阿姆斯特丹证券交易所
FkH4|}1 analysis 分析
xaPTTa ancillary risk 附属风险
1*XqwBV annual account 周年帐目；周年帐目报表；年度决算；年结
H]cCyuCdH annual accounting date 年结日期
ak%8|'} annual allowance 每年免税额；年积金；年度津贴；年津
b cQ$S;U) annual balance 年度余额
kY|<1Ht annual disposable income 每年可动用收入
{2!.3 <# annual estimates 周年预算
(q)W<GY P annual fee 年费
@ ~PL|Pp_ annual general meeting 周年大会
xMe[/7) 4 annual growth rate 年增率；每年增长率
&4DWLI annual long-term supplement 长期个案每年补助金
~U`aH~R annual pensionable emolument 可供计算退休金的年薪
gX[6WB"p annual report 年报
y<)x`&pcD Annual Report on the Consumer Price Index 《消费物价指数年报》
f+rBIE annual return 周年报表；周年申报表；每年报税表格
wEdXaOEB5 Annual Return Rules 《周年报表规则》
|KuH2, n0 annual review of consumer prices 每年消费物价回顾
L;Nm"[ ` annual roll-forward basis 逐年延展方式
C3|M\[*fp annual salary 年薪
!O*\|7A( annual statement 年度报表；年度决算表
<|v]9`' 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
YS/4<QA[ annuitant 年金受益人
w!61k \ annuity 年金
IyMKV$" annuity contract 年金合约
+ft?aB@ annuity on human life 人寿年金
= h4XsV)rO antecedent debt 先前的债项
& ",pPu q ante-dated cheque 倒填日期支票
OfPWqNpO anticipated expenditure 预期开支
xR$xAcoSB anticipated net profit 预期纯利
Y #KgaZ7N anticipated revenue 预期收入
i),W 1<A1 anti-inflation measure 反通货膨胀措施
"/K 44(^ anti-inflationary stance 反通货膨胀立场
zT.qNtU% apparent deficit 表面赤字
m/<7FU8 apparent financial solvency 表面偿债能力
Uc.K6%iI apparent partner 表面合伙人
\ZXH(N*>2t application for personal assessment 个人入息课税申请书
b?y3m +V` application of fund 资金应用
hS<+=3
<M application to release as liquidator and to destruct the books of accounts and documents
8xLvpgcZ 申请免除清盘人职务及毁灭帐簿与文件
leiP/D6s appointed actuary 委任精算师
< }G7#xg appointed auditor 委任核数师；委任审计师
`w2hJP appointed trustee 委任的受托人
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appointer 委任人
}.x?$C+\" apportioned pro rata 按比例分摊
a(F %M apportionment 分配；分摊
A%pcPzG; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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E NygD apportionment of estate duty 遗产税的分摊
66 v6do7 appraisal 估价；评估
c'[l%4U8[ appreciable growth 可观增长
5MT$n4zKu appreciable impact 显着影响
p;g $D=2 appreciable increase 可观增长
l9\
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t
7+ifSrz appreciation against other currencies 相对其他货币升值
Mc9% s$MT appreciation of the exchange value of Hong Kong dollar 港元汇值上升
c{z QX0 appreciation tax 增值税
>a[)F appropriation 拨款；拨用；拨付
+Ibcc8Qud appropriation account 拨款帐目
4&}LYSZl Appropriation Bill 拨款法案
G;MmD?VJ g appropriation-in-aid system 补助拨款办法
H{yeN 5
approved assets 核准资产
Yz4Q!tL approved basket stock 认可一篮子证券
>IsRd approved budget 核准预算
|. X ?IJ` approved charitable donation 认可慈善捐款
SZNM$X|T approved charitable institution 认可慈善机构
Eb[*nWF= approved currency 核准货币；认可货币
3V2 "1Ic approved estimates 核准预算
Z%k)'%_ approved estimates of expenditure 核准开支预算
jUYb8: B approved overseas insurer 核准海外保险人
"1t%J7c_ approved overseas trust company 核准海外信托公司
7?xTJN )G approved pooled investment fund 核准汇集投资基金
rUR{MF &]D approved provident fund scheme 认可公积金计划
O$+ 0 . approved provision 核准拨款
O)n"a\LD approved redeemable share 核准可赎回股份
eNR>W>;' approved regional stock 认可地区性证券
Z G3u approved retirement scheme 认可退休金计划
Z+x,Aw q approved subordinated loan 核准附属贷款
o[X 'We; arbitrage 套戥；套汇；套利
2eK!<Gj arbitrageur 套戥者；套汇者
7E 6gXf. arbitrary amount 临时款项
2Gd.B/L6 arrangement 措施；安排；协定
L TzD\C' arrears 欠款
vWc =^tT arrears of pay 欠付薪酬
)l~:P uvh arrears of revenue 逾期未收税款；逾期未收的帐项
"8>T articles of association 组织章程；组织细则；组织章程细则
kZfa8w L]P Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A}W) La\
ascertainment of profit 确定利润
VyK[*k yN "Asia Clear" “亚洲结算系统”
]yy1 0Pk[! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
INZs DM 9 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
A\X?Aq-^' Asian Development Fund [ADF] 亚洲发展基金
$hXhq*5|c Asian dollar bond 亚洲美元债券
PRg^E 4 Asian dollar market 亚洲美元市场
&'Pw z Asian dollar rate 亚洲美元利率
2r4owB? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
g1UP/hNJ\8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
e0Zwhz, asked price 沽盘；喊价；索价；卖方报价
ihS;q6ln assessable income 应评税入息
wylbs@ assessable loss 应评税亏损
qj/
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qbrY5;U assessed profit 估定利润
m^I+>Bp/: assessed value 经评估价值
F%M4i`Vh assessment 评税；评定；估价；评税单
`f?v_Ui-$ assessment number 评税编号；估价编号
LlKvi_z assessment of additional tax 补加税评税
ji9 (!G assessment of performance 业绩评估；实绩评价
~gg(i"V Assessor 评税主任
o`,|{ K$H asset price bubbles 资产价格泡沫
fyaiRn 9/ asset-backed securities 具资产保证的证券
/%fBkA#n assets accretion 资产增值
<pyLWmO assets and liabilities 资产与负债
Y">m g=B assets betterment statement 资产递增表；资产改进表
1j"_@?H[ assets lending 实物放款；有抵押贷款
&3 ~l Za;D assets of the company passing on the death 死者去世时转移的公司资产
CobMagPhr assets pledged as security for liabilities 用作负债抵押的资产
8` ~M$5! assets portfolio 资产投资组合
Ja s=D assets price 资产价格
FOz~iS\ assets quality 资产质素
; a Xu assets realization 资产变现
$=3&qg"! assets refinancing arrangement 资产再集资安排
rKxIOJ ,T assets securitization 资产证券化
0N 9` WK assets situated outside Hong Kong 在香港以外地方的资产
nE;^xMOK! assets stripping 削减资产；拆卖资产
t+y$ i@R: assets value 资产值
HGIPz{/5U assignee 承让人
{S[+hUl assignment 转让；转让书；转让契
%c:v 70*h= assignment of interest 权益转让
OI/m_xx@j assignment of letters patent and trade mark 专利证书及商标转让
j=c=Pe"?u assignment of property 物业转让；物业转让书
=)QtE|p,77 assignment right 转让权
:buH\LB*P assignor 转让人
17kh6( X associate 有联系的人；有关连人士；相联者；合伙人；联系人
qTxw5.Ai! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
cC@ . & associate member 附属会员
D#"BY;
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YNHQbsZUI, associated company 相联公司；联属公司
dZ^(e0& :H associated corporation 相联法团
7 uy?%5 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ye?4^@u u 公认会计师公会〔英国〕
~hiJOaCzM Association of Futures Exchange Brokers 香港期货经纪协会
"wwAbU< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
t 3LRmj L association of underwriters 承保人组织
H[oCI|k assumption of control 接管
"MS}@NLUW assurance 担保；保险；转易；转易书
y-C=_v_X assurance of interest 权益的转易
$U . >]i at 19XX price 按一九ＸＸ年价格计算
9r D6."G at a discount 按赔价计算；按贴水价格计算；打折扣
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fV at a premium 按溢价计算；按升水价格计算
XL =Y~7b at call 通知付款；按通知
;zq3> A at constant market price 按固定市价计算
i*ibx;s- at constant price 按固定价格计算
Z:_ wE62' at cost 按成本计算
!W\Zq+^^J3 at current market price 按当时市价计算；按现时市价计算
cl \Gh at current price 按当时价格计算；按现时价格计算
ay GYVYi at factor cost 按要素成本计算；按生产要素成本计算
GTYCNi66 at money-of-the-day price 按付款当日价格计算
9c p j O at or better 按指定或较佳价位〔买卖指令〕
R k'5L at par 按面值计算；平价
F6'[8f at sight 见票即付
8n V#\J9 at the close 按收市盘
WC 0 gJy at the opening 按开市盘
Gz09#nFZk attestation 见证；见证条款
C6<*'5 T at-the-money option 平价期权
[B0]%!hFw attorney 受权人；受托代表人
BIJlU(aF attornment 新拥有人承认书
6 (M^`&fl attributable profit 可归属利润
%1JN% attributable share value 可归属股份价值
@'5*u~M Auckland Stock Exchange 奥克兰证券交易所
p*LG Y+ auction 拍卖
l( Y
U9dp auctioneer 拍卖商
4k7
LM] audit 审计；核数
f S@V`"O6 Audit Commission 审计署
NI<;L m Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&<Iyb}tA? 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
W'98ue s% audit review 帐目审查
|$>ZGs# Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
GF^)](xY+ audited account 审计帐目；经审计的帐目
E`A 6GX audited annual account 经审计的周年帐目
=P}BAJ audited balance sheet 经审计的资产负债表
n PAl8 auditor 核数师；核数主任；审计师
mQ$a^28=qR auditor's certificate 核数师证明书；审计师证明书
l^~E+F~ auditor's report 核数师报告；审计师报告
\jR('5DcB Aussie bond 澳元债券
r0Cc0TMdj austerity budget 紧缩预算
II,snRD Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
b '9L}q2m Australia All Ordinaries Index 澳洲所有普通股票指数
9e aqq Australian Dollar [AUD] 澳元
n "J+? ~9 Australian Options Market 澳大利亚期权市场
!EwL"4pPw Australian Securities Commission 澳洲证券事务监察委员会
$T#yxx Australian Society of Certified Practising Accountants 澳洲执业会计师公会
U Z*Yt Australian Stock Exchange 澳大利亚证券交易所
*m>XtBw. Austrian Schilling [ATS] 奥地利先令
jIvSjlm I authentication 认证；鉴证
O,D/& 0 authority to purchase 委托购买证；委购书
\c1NIuJR authorization 认可；核准；授权；授权书
-O~ V4004 authorization by direction 指示授权
9y$"[d27;+ authorization by instruction 指令授权
L!>EW0 authorization by warrant 令状授权
HxE`"/~.7k authorization of unit trust 单位信托的认可
i!nPiac authorized agent 指定代理人
Le ?yzf authorized capital 法定资本
S7(Vc H authorized clerk 出市员
H?H(= authorized dealer 认可交易商
B*
hW authorized financial institution 认可财务机构
q@@C|oqEX authorized fund 认可基金
P}2waJe authorized fund house 获授权的基金公司；认可基金公司
PV(TDb : 0 authorized institution 认可机构
q@+#CUa&n authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
$~G=Hcl9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
n[f<]4< authorized insurer 获授权保险人；获认可承保人
IncHY?ud< authorized investment 特准投资项目
}#bX{?f authorized person 获授权人
WVMkLMg8d authorized representative 获授权代表
Q >QES-.l authorized share capital 法定股本
e/J|wM9Ak automated quotation system 自动报价系统
cD 5^mxd% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
|to| kU 自动交易系统〔香港期货交易所有限公司〕
I_aS C 4 automatic adjustment mechanism 自动调整机制
gX'nFGqud automatic adjustment system 自动调整系统
B |pdqSI Automatic Clearing House 自动票据交换所
#q-7#pp automatic exchange rates accumulation system 自动化汇率累集系统
A}h`%b Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_Pe,84 Ro automatic teller machine [ATM] 自动柜员机
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n&@_1 autopay 自动转帐
l k[BS* available assets 可用资产
iC`mj available fiscal reserve 现存财政储备
J;R1OJs S available profit 可用利润
7j//x Tr}a Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-ge :y2R_w average 平均；平均数；海损
Xl p $ xp" average basic salary 平均基本薪金
%fzZpd]v=, average consumer expenditure 平均消费开支；一般消费开支
[W*xPXr* average cost 平均成本
Wf>P[6 average cost of land production 增辟土地平均成本
O\z]1`i*o average daily turnover 平均每日成交额
wU $j/~L average daily wage rate 平均每日工资率
2<X.kM?N{B average expenditure pattern 平均开支模式
^DaP^<V average growth rate 平均增长率
I<}<!.Bc! average net fixed assets 固定资产平均净值
; 5.S" average of relatives 相对价格平均数
M~SbIk<#a< average price 平均价格
m .':5 average propensity to consume 平均消费倾向；一般消费倾向
YB?5s`vr9d average propensity to save 平均储蓄倾向；一般储蓄倾向
up^D9(y\ average rate 平均率
S +mM S average revenue 平均收入；平均收益
P)k!#* average stock 平均库存；平均存货
loR,f&80=O average yearly rent 平均年租
-V\$oVS0S avoidance of double taxation 避免双重课税
J sY| Fv avoidance of tax 避税
