A:
S!}pL8OE A share Ａ股；甲类股份
U8g? abatement of tax 减税；减扣免税额
yCg>]6B ABN AMRO Bank N.V. 荷兰银行
Git2Cet above-the-line expenditure 线上项目支出；经常预算支出
Y u^ } above-the-line receipt 线上项目收入；经常预算收入
A@ k=Mk ABSA Asia Limited 南非联合亚洲有限公司
6 d 8n1_ absolute change 绝对数值变更
L?y,xA_ absolute expenditure 实际开支
FUPJ&7+B absolute guideline figure 绝对准则数字
HoM8V"8B absolute interest 绝对权益
/ dn]`Ge) absolute order of discharge 绝对破产解除令
'Uo:b< absolute profit margin 绝对利润幅度
,%m$_wA$ absolute value 实值；绝对值
zwHT tE absolutely vested interest 绝对既得权益
gwF@'Uu absorbed cost 已吸收成本；已分摊成本
L/cbq*L absorption 吸收；分摊；合并
2,%ne ( absorption rate 吸收率；摊配率；分摊率
z<P#dj x ACB Finance Limited 亚洲商业财务有限公司
X4*/h$48 w acceptable form of reciprocity 合理的互惠条件
X ]CaWxM acceptable rate 适当利率；适当汇率
WqU$cQD" acceptance agreement 承兑协议
C{S 6Ri acceptance for honour 参加承兑
MN )<Tr2f acceptor 承兑人；接受人；受票人
AB#hh i# acceptor for honour 参加承兑人
tbk9N( R accident insurance 意外保险
@49^WY Accident Insurance Association of Hong Kong 香港意外保险公会
vqxTf)ys accident insurance scheme 意外保险计划
&q` =xF accident year basis 意外年度基准
|s`q+ U - accommodation 通融；贷款
p-/x Md accommodation bill 通融票据；空头票据
uTJ?@ ^nq accommodation party 汇票代发人
QU4'x4YS account balance 帐户余额；帐户结余
Ip 1QmP account book 帐簿
#QDV_ziE5 account collected in advance 预收款项
I~T?tm account current book 往来帐簿
>\p}UPx account of after-acquired property 事后取得的财产报告
\1B*iW account of defaulter 拖欠帐目
Hm^p^,}_x account payable 应付帐款
/iQ>he~fy account payee only [A/C payee only] 只可转帐；存入收款人帐户
u})JQ<| account receivable 应收帐款
?x/ L"h&Kp account receivable report 应收帐款报表
dX3> j{_ account statement 结单；帐单；会计财务报表
]V]o%onW account title 帐户名称；会计科目
aY+>85?g accountant's report 会计师报告
[E /3&3 Accountant's Report Rules 会计师报告规则
*:_hOOT+[ accounting and auditing procedure 会计与审计程序；会计与核数程序
j H G(d$h Accounting Arrangements 《会计安排》
Tuy *Df accounting basis 会计基础
5LK>n- accounting by Official Receiver 破产管理署署长呈交的帐目
wIiT
:o Accounting Circular 《会计通告》
Y{'G2) e accounting class 会计类别
O&0R ~<n accounting date 记帐日期；会计结算日期
%?$"oWmenS accounting for money 款项核算
?d%}K76V< Accounting Officer 会计主任
zC^Ib&gm>, accounting period 会计报告期；会计期
-
|'wDf?H accounting policy 会计政策；会计方针
0nuFWV accounting practice 会计惯例
0?s p accounting principle 会计准则
$7*Ml)H!9 accounting record 会计记录
/4 f;Niem accounting report 会计报告
, $ =V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3IxT2@H) Accounting Society of China 中国会计学会
h 2zCX accounting statement 会计报表
RinRQd accounting system 会计制度；会计系统
~}11 6K accounting transaction 会计事项；帐务交易
C u:-< accounting treatment 会计处理
yC5|"+
A$ accounting year 会计年度
U|QDV16f accretion 增值；添加
rG]Xgq" accrual 应计项目；应累算数目
/_|1,x-Kx accrual basis 应计制；权责发生制
Sm,$~~iq} accrual basis accounting 应计制会计；权责发生制会计
gs3}rW accrue 应累算；应计
4SrK]+| accrued benefit 应累算利益
9.B7Owgr89 accrued charges 应计费用
{mQJ6
G'ny accrued cumulative preference share dividend 应累算的累积优先股股息
#wyS ?FP- accrued expenses 应累算费用
qG qu/$b h accrued interest payable 应付利息；应计未付利息
yiq#p "Hs accrued interest receivable 应收利息；应计未收利息
bW]+Og accrued right 累算权益
qr 9 F accruing profit 应累算的利润
> R <fm accumulated fiscal reserve 累积财政储备
P. :T
zk6 accumulated profit 累积利润；滚存溢利
Ymu=G3- accumulated reserve 累积储备
s$_#T accumulation of surplus income 累积收益盈余
/WfxI >v acquired assets 既得资产
luT8>9X^:a acquisition 收购；购置；取得
I .ty-X] acquisition cost 购置成本
M=A9a x acquisition expenses 购置费用
a5M>1&j/eC acquisition of 100% interest 收购全部股权
EoeEg,'~F acquisition of control 取得控制权
[ )A#9L~s= acquisition of fixed assets 购置固定资产
M}Mzm2d#` acquisition of shell “买壳”
xJhbGK acquisition price 收购价
$5r,Q{;$ act of God 天灾
s|'L0` <B acting partner 执事合伙人
$ Zr,- active market 买卖活跃的市场；交投畅旺的市场；旺市
3#[I _ active partner 积极参与的合伙人
^@2Vh*k active trading 交投活跃
lijy?:__ actual circulation 实际流通
GB3B4)cX4Y actual cost 实际成本
X;:xGZ- oY actual expenditure 实际开支；实际支出
Tt|6N*b' actual income 实际入息；实际收入；实际收益
}i:'f 2/ actual market 现货市场
8B/9{8 actual price 现货价；实际价格
ZZ* k3Ce actual profit 实际利润
` WS_*fJ5 actual quotation 实盘；实际价位；实际报价
;g
jp&g9Q actual year basis 按实际年度计算
.<%M8rcj actuals 实货
1 7oxD actuarial investigation 精算调查
[udV } actuarial principle 精算原则
XD }_ 9p actuarial report 精算师报告
d Al< '~g Actuarial Society of Hong Kong 香港精算学会
1 ,'^BgI, actuarial valuation 精算师估值
T P ::y actuary 精算师
VYo;[ue([ ad referendum agreement 暂定协议；有待覆核的协定
I; H9<o 5 ad valorem duty 从价税；按值征税
YCO:bBmp: ad valorem duty system 从价税制
CJ ad valorem fee 从价费
@0,dyg<$> ad valorem tariff 从价关税
:w%b w\} additional allowance 额外免税额
\r, . hUp additional amount for unexpired risk 未过期风险的额外款额
L"%eQHEC& additional assessable profit 补加应评税利润
b] ?; R additional assessment 补加评税
, vyx`wDd additional commitment 额外承担
,D , f9 additional commitment vote 额外承担拨款
$4JX#lkt additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
C&N4< 2b additional dependent parent allowance 供养父母额外免税额
C)p<M H< additional provision 额外拨款
_C= [bI@ additional stamp duty 附加印花税
h\ \2r> additional tax 补加税罚款；补加税款
.MAR F Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+N:6wZ7<f adjudged bankrupt 被裁定破产
O \8G~V
5" adjudicated bankrupt 裁定破产人
5XO'OSdYq adjudication fee 裁定费；评定印花税额手续费；评估契据费
s
FYJQ90it adjudication of bankruptcy 裁定破产；宣告破产
ULmdt
adjudication of insolvency 裁定无力偿还债务
c G!2Iy~lA adjusted actual 经调整的实数；调整后的实数
^Jl!WH=20} adjusted current assets 经调整的流动资产；调整后的流动资产
6v O) s!b adjusted figure 经调整的数字；调整后的数额
SLOYlRGCi adjusted liabilities 经调整的负债；调整后的负债
i }F;fWZ` adjusted loss 经调整的亏损；调整后的亏损
'4lT*KN7\ 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
}SN44 di( adjusted profit 经调整的利润；调整后的利润
3l(;Pt-yI adjusted surplus 经调整的盈余额；调整后的盈余额
<sYw%9V adjusted value 经调整的价值；调整后的价值
rRrW adjustment 调整；修订；理算〔保险〕
C| IQM4 adjustment centre 调剂中心
c&?a ,fpb adjustment lag 调整过程的时间差距；调整时差
4m[C-NB!g adjustment mechanism 调整机制
O8~U<'=* adjustment of loss 亏损调整
p2DNbY\] adjustment process 调整过程；调整程序
^
R^N`V adjustment range 调整幅度
HT=Am administered exchange rate 受管制汇率
Q*&aC|b& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
7 cP[o+ administration expenses 行政费用
V -4*nV administration fee 手续费；行政费
;@YF} %!+W administration in bankruptcy 破产管理
~7 L)n administration order 遗产管理令
})Mv9 ~&S administrator 管理人；遗产管理人
h* %0@ administrator of the estate 遗产管理人
<Bb<?7q$ld admission of debt 债项承认书
2{]S_. zV admission of proof 接纳债权证明
2 T(,H.O advance 放贷款项；垫付款项；预支款项；预付款项
QDgEJ%U- advance account 暂支帐目；预付款帐户
g6/N\[b% advance compensation 预付补偿金
SAE '?_ advance from shareholder 股东垫款
W*rU,F|9 advance pending reimbursement 预支以待日后付还
} .H Fm'p advanced economy 先进经济体系
)C01f ZhD advancement 预付；预付财产
{F6dSF` advances warrant 垫款令
nL(%&z \4 advancing 贷出
"kBqY+:Cn adverse balance 逆差
w]Ko/;;^2 adverse exchange 逆汇
0.BUfuuh advertisement addressed to shareholders 在报章刊登的致股东通告
JGO$4DK-1 advice for collection 托收通知书
9<(K6Q advice of drawing 提款通知书；汇票通知书
@+\S!o3m advice of payment 付款通知
2hwXWTSu Advisory Committee [Securities and Futures Commission]
#u<o EDQ 谘询委员会〔证券及期货事务监察委员会〕
'f?&EsIV? Advisory Committee on Diversification 经济多元化谘询委员会
n@07$lY@; affidavit 誓章；遗产申报誓章
R|)2Dg affidavit of no receipt 述明无收款的誓章
78a-3 ){ affiliate 联号；联营公司；附属公司
/ @:up+$ affiliated company 附属公司；联号；联营公司
C/CfjR zd affirmation [estate duty] 非宗教式宣誓〔遗产税〕
>Sx Z9T|% affordability 负担能力
oLqb R? African Development Bank [AfDB] 非洲开发银行
_+Jf.n20 after-acquired property 事后取得的财产
v<7Gln after-hours dealing 市后交易
[6_Du6\h after-tax profit 税后盈利；税后利润；税后溢利
rxy {a agency agreement 代理协议
]Ic? :lKN agency expenses 代理机构的开支
J%\~<_2ny agency fee 代理费
l\=-+' Y Agency Law 《代理法》
=(|xU?OL agent 代理人；承销人
4g 6ksdFQ agent of company 公司代理人
7Js > !KR agent's fee 代理人费；经纪费
L'\/)!cEd aggregate 总计；总数；总体数字
EOBs}M; aggregate amount 总款额；总额
,h@R' f ! aggregate assets and liabilities 总体资产与负债
g* \P6 aggregate at constant price 按固定价格计算的总体数字
?9(o*lp aggregate demand 总需求
S}m$,<x aggregate gross position 总持仓量
sk7rU +< aggregate limit 总限额
^)hA Vf~E aggregate of salaries tax 合计薪俸税
d Dqr
B-G aggregate performance 总体表现；总体业绩
>St. &# c aggregate supply 总体供应
4{*tn"y aggregate surplus 总盈余
C?w <$DU aggregate total 整体总额
CrNwALx aggregate value 总值；合计价值
up3?$hUc. aggregated basis 合计基准
SY$J+YBLM aggregated net chargeable income 合计应课税入息实额
[:nx);\ aggregation 合并计算；合计；总和
bSrRsgKvT aggregation of incomes of husband and wife 夫妇入息合并计算
':!3jZP"m aggregation of property 财产的总和
a@fE46o 6< agio 差价；贴水
Q5 p+ W 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》
}x kLD! Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
VDByj "% 《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》
+9CEC1-l Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Cdp]Nv 6 《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》
:H!(?(P ie Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5!'R'x5e 《香港政府和大韩民国政府关于相互促进和保护投资协定》
i \ =z' agreement for a settlement 授产协议
J+)'-OFt0 agreement for assignment 转让协议
Q;$
9qOF agreement for sale 售卖协议；买卖协议
a>wfhmr agreement for sale and purchase 买卖协议
f {y] agreement for the payment of interest 支付利息协议
*M>
iZO*@ agreement for the repayment of money 还款协议
>aEL;V=}P agreement of reinsurance 再保险协议
XJx,9trH Agricultural Bank of China 中国农业银行
I #|ocz air passenger departure tax 飞机乘客离境税
]ZzoJ7lr Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\4h>2 y airport tax 机场税
`y\* m]: alcohol duty 酒精税
g d337jw alienation 让与；让渡；转让
<u/a` E? alimony 生活费；赡养费
V#ndyUM; All Ordinaries Index [AOI] 所有普通股指数
uP{; *E3? all risks 全险；综合险
hq/J6 M All Sales Record for Stock Market 《股票市场成交报告》
)!'n&UxPo$ Allied Capital Resources Limited 新联财务有限公司
T)WZ_bR all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"| K f'/r allocation letter 拨款信件
v~ ^ks{ allocation of fund 分配款项；预留款项
&EAk
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%ZujCZn allocation warrant 拨款令
;yF[2P ; allotment 分配；配股
z^4KU\/JK allotment notice 股份配售通知；配股通知
` S"W8_m allotment of shares 股份分配
+"]oc{W! allowable 可获宽免；免税的
JNh=fvO2i allowable business loss 可扣除的营业亏损
eY J{LPo allowable expenses 可扣税的支出
blJIto ' allowance 免税额；津贴；备抵；准备金
Da"yZ\4 allowance for debts 债项的免税额
8@E8!w&~ allowance for depreciation by wear and tear 耗损折旧免税额
B{ s]juPG allowance for funeral expenses 殡殓费的免税额
]]>nbgGn# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!G7h9CF|{ allowance for repairs and outgoings 修葺及支出方面的免税额
CV '&4oq allowance to debtor 给债务人的津贴
G49Ng|qn alteration of capital 资本更改
($c`s8mp alternate trustee 候补受托人
`SCy<w3$+[ amalgamation 合并
vFTXTbt'h ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&k1/Z*/ ambit of charges 征税范围；收费范围
i-`,/e~XT amended valuation 经修订的估值
m7JPH7P@BM American Commodities Exchange 美国商品交易所
ya:sW5f k American Express Bank Limited 美国运通银行
x_yF|]aI! American Stock Exchange 美国证券交易所
:]'q#$! amortization 摊销
;t}'X[U amount due from banks 存放银行同业的款项
>A3LA3(
c amount due from banks abroad 存放海外银行同业的款项
~%`EeJwT amount due from holding companies 控股公司欠款
M~-h -tG amount due from local banks 存放本港银行同业的款项
C1 W>/?XC amount due to banks 银行同业的存款
Y+FP amount due to banks abroad 海外银行同业的存款
XM$GQn]B amount due to holding companies 控股公司存款
9qE OgJ amount due to local banks 本港银行同业的存款
@8|Gh]\P amount due to outport banks 外埠银行同业的存款
:AZp} amount for note issue 发行纸币的款额
-TgUyv. amount of bond 担保契据的款额
sc%dh?m7 amount of consideration 代价款额
yr5N Rs amount of contribution 供款数额
EJ G2^DSS amount of indebtedness 负债款额
wS V@=)H\: amount of principal of the loan 贷款本金额
3Y`>6A= amount of rates chargeable 应征差饷数额
!nwbj21% amount of share capital 股本额
NE MEY7De2 amount of sums assured 承保款额
`$ at9 amount of variation 变动幅度
PB+\jj amount of vote 拨款数额
}t\
10nQ amount payable 应付款额
B%f U' amount receivable 应收款额
vevf[eO- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
iX{H,- C analysis 分析
IP04l;p/ ancillary risk 附属风险
: 9`qogF> annual account 周年帐目；周年帐目报表；年度决算；年结
7,h3V =^)Q annual accounting date 年结日期
3w6&&R9 annual allowance 每年免税额；年积金；年度津贴；年津
7H%_ sw5S. annual balance 年度余额
^s V|ck annual disposable income 每年可动用收入
8b7;\C~$p annual estimates 周年预算
N!L'W\H, annual fee 年费
r{S= Z~J annual general meeting 周年大会
6 Uw;C84! annual growth rate 年增率；每年增长率
g2=}G <*0 annual long-term supplement 长期个案每年补助金
uf]Y^,2 annual pensionable emolument 可供计算退休金的年薪
T`?n,'!( annual report 年报
wu 2:' y>n Annual Report on the Consumer Price Index 《消费物价指数年报》
jn$j^ 51`C annual return 周年报表；周年申报表；每年报税表格
'00J~j~ Annual Return Rules 《周年报表规则》
^X &)'H annual review of consumer prices 每年消费物价回顾
oIb)
Rq! m annual roll-forward basis 逐年延展方式
)|RZa|`-G annual salary 年薪
y\#o2PVmY annual statement 年度报表；年度决算表
y"-{$ N
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
* Tp]h 0 annuitant 年金受益人
H* /&A9(" annuity 年金
]RD5Ex!K? annuity contract 年金合约
C2G |?= annuity on human life 人寿年金
]_u`EvEx6 antecedent debt 先前的债项
OR;&TbWF(R ante-dated cheque 倒填日期支票
#ZlM?Q anticipated expenditure 预期开支
)b 92yP{ anticipated net profit 预期纯利
Nd!c2` anticipated revenue 预期收入
TKOP;[1h anti-inflation measure 反通货膨胀措施
;Iq5|rzDn anti-inflationary stance 反通货膨胀立场
6V2j*J apparent deficit 表面赤字
R hio7C apparent financial solvency 表面偿债能力
K /| apparent partner 表面合伙人
v9rVpYc" application for personal assessment 个人入息课税申请书
@.ZL7$|d application of fund 资金应用
p=B?/Sqa application to release as liquidator and to destruct the books of accounts and documents
KjOi(YUnq7 申请免除清盘人职务及毁灭帐簿与文件
RZh} : appointed actuary 委任精算师
N09KVz2Q appointed auditor 委任核数师；委任审计师
8=F %+ appointed trustee 委任的受托人
{ma;G[! appointer 委任人
lKWr=k~ apportioned pro rata 按比例分摊
*1bz g/T< apportionment 分配；分摊
5B*qbM Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\_VmY!I5\ apportionment formula 分摊方程式
?3jdg ]& apportionment of estate duty 遗产税的分摊
!SF^a6jT appraisal 估价；评估
B 8{
uR appreciable growth 可观增长
ZEGd4_ux appreciable impact 显着影响
K-(;D4/sQE appreciable increase 可观增长
jBpVxv appreciation 增值；升值
d#\W hRE appreciation against other currencies 相对其他货币升值
v!trsjb appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_7@z_i_c appreciation tax 增值税
FH*RU1Z appropriation 拨款；拨用；拨付
R 1'`F{56 appropriation account 拨款帐目
GwQn;g kF Appropriation Bill 拨款法案
2EfflZL3 appropriation-in-aid system 补助拨款办法
_tj&Psp approved assets 核准资产
[ H,u)8) approved basket stock 认可一篮子证券
K@r*;T approved budget 核准预算
JJ5C}`( approved charitable donation 认可慈善捐款
Km*<Kfcz approved charitable institution 认可慈善机构
Of`c`-<j approved currency 核准货币；认可货币
9=$ !gC) approved estimates 核准预算
[6R fS approved estimates of expenditure 核准开支预算
Q4wc-s4RN approved overseas insurer 核准海外保险人
oT3Y!Y3=< approved overseas trust company 核准海外信托公司
XDYosC: approved pooled investment fund 核准汇集投资基金
GBbh ar},g approved provident fund scheme 认可公积金计划
/ 2@["*^$ approved provision 核准拨款
|4Ha?W approved redeemable share 核准可赎回股份
;fGx;D approved regional stock 认可地区性证券
V XIQw' Cq approved retirement scheme 认可退休金计划
(X}@^]lpa approved subordinated loan 核准附属贷款
U:|H9+5 arbitrage 套戥；套汇；套利
&1GUi{I arbitrageur 套戥者；套汇者
cOku1 g 8 arbitrary amount 临时款项
iP "EA8 arrangement 措施；安排；协定
9#rt:&xo0 arrears 欠款
Vk7=7%xW arrears of pay 欠付薪酬
)i!^]| $ arrears of revenue 逾期未收税款；逾期未收的帐项
#D)x}#V\ articles of association 组织章程；组织细则；组织章程细则
T=\!2gt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
EXpSh} ascertainment of profit 确定利润
Coa -8j*R7 "Asia Clear" “亚洲结算系统”
>. LKct*5K Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9Nt3Z >d Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Ze
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vv/J 5#^,\ Asian dollar bond 亚洲美元债券
f\K#>u*
Q Asian dollar market 亚洲美元市场
]rW8y%yD Asian dollar rate 亚洲美元利率
2p:r`THvS5 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3s(Ia^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7X'y>\^w^> asked price 沽盘；喊价；索价；卖方报价
k
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C6 @t assessable loss 应评税亏损
X+ f9q0 assessable profit 应评税利润
._<ii 2K' assessable value 应评税值
-G b -^G assessed profit 估定利润
'b[0ci: assessed value 经评估价值
@@} `hii assessment 评税；评定；估价；评税单
$TG? 4 assessment number 评税编号；估价编号
AcC8)xRpk4 assessment of additional tax 补加税评税
o3h -=t assessment of performance 业绩评估；实绩评价
=!<G! ^ Assessor 评税主任
Q _4Zb asset price bubbles 资产价格泡沫
Z> 74.r asset-backed securities 具资产保证的证券
F?4Sz # assets accretion 资产增值
6Rz[?-mkLO assets and liabilities 资产与负债
f a5]a assets betterment statement 资产递增表；资产改进表
Hg(5S,O2 assets lending 实物放款；有抵押贷款
xm^95}80yh assets of the company passing on the death 死者去世时转移的公司资产
jA`a/v Wu assets pledged as security for liabilities 用作负债抵押的资产
I; j3*lV_ assets portfolio 资产投资组合
j Z'&0x"U assets price 资产价格
w0I j'= : assets quality 资产质素
}lfn0 %(@ assets realization 资产变现
E`)Qs[? Gk assets refinancing arrangement 资产再集资安排
xzikD,FV assets securitization 资产证券化
dDlG!F_= assets situated outside Hong Kong 在香港以外地方的资产
UqtHxEI%R~ assets stripping 削减资产；拆卖资产
`&g:d E(j assets value 资产值
1xTTJyoq assignee 承让人
tWk{ 1IL assignment 转让；转让书；转让契
$Jf9;. assignment of interest 权益转让
% h+uD^^$ assignment of letters patent and trade mark 专利证书及商标转让
2R`u[ assignment of property 物业转让；物业转让书
ZvH{wt
assignment right 转让权
AM T slo assignor 转让人
9#@Zz4Ww associate 有联系的人；有关连人士；相联者；合伙人；联系人
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$n-V Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
V^ En8 associate member 附属会员
7a<_BJXx associated body corporate 相联法人团体
K0<yvew associated company 相联公司；联属公司
9^zx8MRXd associated corporation 相联法团
:]c=pH Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o!Fl ]3F 公认会计师公会〔英国〕
w3bIb$12 Association of Futures Exchange Brokers 香港期货经纪协会
xIgql}. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
v@_in(dk association of underwriters 承保人组织
}ywi"k4> assumption of control 接管
oT->^4WY assurance 担保；保险；转易；转易书
rzV"Dm$' assurance of interest 权益的转易
EcW1;wH at 19XX price 按一九ＸＸ年价格计算
p&5S|![\ at a discount 按赔价计算；按贴水价格计算；打折扣
$4Y&j}R at a premium 按溢价计算；按升水价格计算
f)^t') at call 通知付款；按通知
4oJ$dN at constant market price 按固定市价计算
h5!d at constant price 按固定价格计算
-f.R#J$2 at cost 按成本计算
(C\r&N at current market price 按当时市价计算；按现时市价计算
K:w]> a at current price 按当时价格计算；按现时价格计算
C BlXC7_Mi at factor cost 按要素成本计算；按生产要素成本计算
RbAt3k;y at money-of-the-day price 按付款当日价格计算
]fC7%"nB at or better 按指定或较佳价位〔买卖指令〕
q?i Cc c at par 按面值计算；平价
xt))]aH at sight 见票即付
wlVvxX3% at the close 按收市盘
[q$e6JwAt at the opening 按开市盘
g)cY\`&W8 attestation 见证；见证条款
x@Vt[}e at-the-money option 平价期权
cY~M4:vgT attorney 受权人；受托代表人
/e<5Np\ X attornment 新拥有人承认书
:gaETr attributable profit 可归属利润
kW(Kh0x attributable share value 可归属股份价值
9K $]h2 Auckland Stock Exchange 奥克兰证券交易所
C8MWIX} auction 拍卖
@+t (xCv auctioneer 拍卖商
raHVkE{< audit 审计；核数
I61%H9 ; Audit Commission 审计署
' =}pxyg Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
fz8h]PZ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
%/%gMRXG2 audit review 帐目审查
nNs .,J) Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
eP?~- # audited account 审计帐目；经审计的帐目
;N G1{]|Z audited annual account 经审计的周年帐目
cz>mhD audited balance sheet 经审计的资产负债表
[' t8C auditor 核数师；核数主任；审计师
cIZ[[( Db auditor's certificate 核数师证明书；审计师证明书
to51hjV auditor's report 核数师报告；审计师报告
, QA9k$` Aussie bond 澳元债券
4Pf+]R austerity budget 紧缩预算
!l"tI#?6W% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@Wz%KdXA Australia All Ordinaries Index 澳洲所有普通股票指数
GoL|iNW` Australian Dollar [AUD] 澳元
Z>h{`
X\2 Australian Options Market 澳大利亚期权市场
-xTKdm
D Australian Securities Commission 澳洲证券事务监察委员会
"5(W[$f*]v Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m:" +J Australian Stock Exchange 澳大利亚证券交易所
Of&"U/^ Austrian Schilling [ATS] 奥地利先令
Qp w@MF2P authentication 认证；鉴证
3 69Zu4|u authority to purchase 委托购买证；委购书
!"%S#nrL$ authorization 认可；核准；授权；授权书
nUqL\(UuY authorization by direction 指示授权
\H[Yyp4 authorization by instruction 指令授权
qzHU)Ns(_ authorization by warrant 令状授权
[tz
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S[ ^nSF authorized agent 指定代理人
F Nlx1U[ authorized capital 法定资本
:i}@Br+R7L authorized clerk 出市员
G1TANy authorized dealer 认可交易商
I<KCt2:X authorized financial institution 认可财务机构
:-U53}Iy authorized fund 认可基金
EFD?di)s authorized fund house 获授权的基金公司；认可基金公司
1[px`%DR~ authorized institution 认可机构
~9bv Wd1D authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<a fO 6?` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
oHk27U G authorized insurer 获授权保险人；获认可承保人
IBDVF A authorized investment 特准投资项目
w7r'SCVh3+ authorized person 获授权人
t)KPp |& authorized representative 获授权代表
5Vm Ey b authorized share capital 法定股本
w~p4S+k& automated quotation system 自动报价系统
_=6vW^ s Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$8=(I2&TW 自动交易系统〔香港期货交易所有限公司〕
fmBkB8 automatic adjustment mechanism 自动调整机制
:Fc8 S9 automatic adjustment system 自动调整系统
E~}[+X@ Automatic Clearing House 自动票据交换所
16 L"^EYq automatic exchange rates accumulation system 自动化汇率累集系统
URk$}_39 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2G H)iUmc automatic teller machine [ATM] 自动柜员机
"7:u0 p! autopay 自动转帐
qR_SQ
VN available assets 可用资产
3eJ\aVI>pE available fiscal reserve 现存财政储备
=I 7[L{+~Y available profit 可用利润
";o~&8?) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7WX iG0 average 平均；平均数；海损
mqubXS;J|P average basic salary 平均基本薪金
s* @QT8% average consumer expenditure 平均消费开支；一般消费开支
i:;$oT average cost 平均成本
v [dAywW average cost of land production 增辟土地平均成本
I{Rz,D uAL average daily turnover 平均每日成交额
>=bt average daily wage rate 平均每日工资率
O0-> sR average expenditure pattern 平均开支模式
LMt0'Ml9 average growth rate 平均增长率
]Kof sU_{ average net fixed assets 固定资产平均净值
/\nJ average of relatives 相对价格平均数
\
=S3 L< average price 平均价格
87R %ke average propensity to consume 平均消费倾向；一般消费倾向
coW)_~U| average propensity to save 平均储蓄倾向；一般储蓄倾向
Hi$#!OU average rate 平均率
^kc>m$HY average revenue 平均收入；平均收益
JATS6-Lz` average stock 平均库存；平均存货
$ V3n~.= average yearly rent 平均年租
!,I7 ?O avoidance of double taxation 避免双重课税
bOi}; /f avoidance of tax 避税
