A:
{R8P $
A share Ａ股；甲类股份
ZwrYs s abatement of tax 减税；减扣免税额
Nwu Be:"@ ABN AMRO Bank N.V. 荷兰银行
xg5@;p above-the-line expenditure 线上项目支出；经常预算支出
au}0PnA; above-the-line receipt 线上项目收入；经常预算收入
~i&< ! O & ABSA Asia Limited 南非联合亚洲有限公司
ToXFMkwY absolute change 绝对数值变更
{8p?we3l1 absolute expenditure 实际开支
Qs[EA_ absolute guideline figure 绝对准则数字
om39;nk!} absolute interest 绝对权益
e =Tc(Mwn absolute order of discharge 绝对破产解除令
Q c< O; # absolute profit margin 绝对利润幅度
Pg8= absolute value 实值；绝对值
8}`8lOE7 absolutely vested interest 绝对既得权益
.Fz6+m;Z absorbed cost 已吸收成本；已分摊成本
*M!YQ<7G^d absorption 吸收；分摊；合并
|/Q. "d absorption rate 吸收率；摊配率；分摊率
3LnyQ ACB Finance Limited 亚洲商业财务有限公司
9l^ acceptable form of reciprocity 合理的互惠条件
M,U=zNPnk acceptable rate 适当利率；适当汇率
L$?~TY acceptance agreement 承兑协议
Zu73x#pI acceptance for honour 参加承兑
3bL2fsn5 acceptor 承兑人；接受人；受票人
W oG acceptor for honour 参加承兑人
Oy`\8*Uy__ accident insurance 意外保险
=xWW+w!r Accident Insurance Association of Hong Kong 香港意外保险公会
dSD}NM accident insurance scheme 意外保险计划
9 v3Nba accident year basis 意外年度基准
&$Ip$"H accommodation 通融；贷款
2<. /HH*f accommodation bill 通融票据；空头票据
;}9Ws6#XQs accommodation party 汇票代发人
^p%+r B.j[ account balance 帐户余额；帐户结余
jP6G.aiO account book 帐簿
tfIBsw.
account collected in advance 预收款项
&MLhCekY account current book 往来帐簿
=<uz'\Ytv% account of after-acquired property 事后取得的财产报告
90696v. account of defaulter 拖欠帐目
3A/MFQ#2 account payable 应付帐款
8ewEdnE account payee only [A/C payee only] 只可转帐；存入收款人帐户
ZrT|~$*m` account receivable 应收帐款
<; Z~ vZ] account receivable report 应收帐款报表
-ns a3P account statement 结单；帐单；会计财务报表
X_S]8Aa account title 帐户名称；会计科目
F7u% oLjr accountant's report 会计师报告
(=B7_j rl Accountant's Report Rules 会计师报告规则
^
/eSby accounting and auditing procedure 会计与审计程序；会计与核数程序
| 2` $g Accounting Arrangements 《会计安排》
sWzXl~JbF accounting basis 会计基础
; 8Q?`=a accounting by Official Receiver 破产管理署署长呈交的帐目
e7AI&5Eg{ Accounting Circular 《会计通告》
JV{!Ukuyp+ accounting class 会计类别
t7%Bv+Uo accounting date 记帐日期；会计结算日期
JKv4 }bv accounting for money 款项核算
n&{ N't Accounting Officer 会计主任
u"$HWB~@z accounting period 会计报告期；会计期
7#*CWh1BNO accounting policy 会计政策；会计方针
. ihn@eg accounting practice 会计惯例
I,Y^_(JW accounting principle 会计准则
4tu>~ vOE accounting record 会计记录
fBh|:2u accounting report 会计报告
FOyfk$ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
BrmFwXLP" Accounting Society of China 中国会计学会
xyCcd= accounting statement 会计报表
l zkn B accounting system 会计制度；会计系统
3nGK674;z accounting transaction 会计事项；帐务交易
-mdPqVIJn: accounting treatment 会计处理
Ev ,8 ? accounting year 会计年度
Ek p
0.c8: accretion 增值；添加
4nXS 9RiF2 accrual 应计项目；应累算数目
UsKn4Kh accrual basis 应计制；权责发生制
pODo[Rkq accrual basis accounting 应计制会计；权责发生制会计
2;7GgO~ accrue 应累算；应计
S(s~4(o>8 accrued benefit 应累算利益
Z'M@DY/fdK accrued charges 应计费用
O@&I.d$ accrued cumulative preference share dividend 应累算的累积优先股股息
tELnq#<6 accrued expenses 应累算费用
56aJE
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".Z+bi 2l accrued interest receivable 应收利息；应计未收利息
=v"{EmT[$ accrued right 累算权益
!t{!. accruing profit 应累算的利润
ozwqK oE accumulated fiscal reserve 累积财政储备
r/:'}os; accumulated profit 累积利润；滚存溢利
@TG~fJSA12 accumulated reserve 累积储备
)Em,3I/.l accumulation of surplus income 累积收益盈余
o : DnZN acquired assets 既得资产
#?| z&9 acquisition 收购；购置；取得
3{E} ^ve acquisition cost 购置成本
Mi-9sW acquisition expenses 购置费用
+& Qqu`)?F acquisition of 100% interest 收购全部股权
@2O\M ,g5 acquisition of control 取得控制权
6% axbB acquisition of fixed assets 购置固定资产
K?eo)|4)DB acquisition of shell “买壳”
9 peB+URV acquisition price 收购价
v 65r@)\` act of God 天灾
K",]_+b acting partner 执事合伙人
b=go"sJ@>( active market 买卖活跃的市场；交投畅旺的市场；旺市
Um&@
0C+L active partner 积极参与的合伙人
2l%iXK[ active trading 交投活跃
6-}9m7# Y actual circulation 实际流通
^ZBkt7 actual cost 实际成本
m> :ig\ actual expenditure 实际开支；实际支出
nJw1Sl5 actual income 实际入息；实际收入；实际收益
l,8 | E actual market 现货市场
#r}c<?>Vw actual price 现货价；实际价格
( P_+m# actual profit 实际利润
AIo;\35 actual quotation 实盘；实际价位；实际报价
| %9~W^b actual year basis 按实际年度计算
[a6lE"yr actuals 实货
3F3?be actuarial investigation 精算调查
>0$5H]1u actuarial principle 精算原则
>H! 2Wflm actuarial report 精算师报告
bsVOO9.4- Actuarial Society of Hong Kong 香港精算学会
L2tmo-]nw actuarial valuation 精算师估值
% QkvBg* actuary 精算师
?os0JQVB ad referendum agreement 暂定协议；有待覆核的协定
EaL+}/q& ad valorem duty 从价税；按值征税
P0<uF`87 ad valorem duty system 从价税制
\hX^Cn=6 ad valorem fee 从价费
evP`&23tP ad valorem tariff 从价关税
CjCnh7tm additional allowance 额外免税额
#SOe &W5 additional amount for unexpired risk 未过期风险的额外款额
4QDzG~N4)| additional assessable profit 补加应评税利润
9`b3=&i\ additional assessment 补加评税
o!&*4>tF additional commitment 额外承担
)A"7l7?.n) additional commitment vote 额外承担拨款
:W55JD' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
BJTljg( {o additional dependent parent allowance 供养父母额外免税额
XoOe=V?I ) additional provision 额外拨款
c Ix(;[U additional stamp duty 附加印花税
fW`F^G1R additional tax 补加税罚款；补加税款
BC+qeocg Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
~A( Pa- adjudged bankrupt 被裁定破产
^a
r9$$~/! adjudicated bankrupt 裁定破产人
-ybupUJcbv adjudication fee 裁定费；评定印花税额手续费；评估契据费
[ j _jee adjudication of bankruptcy 裁定破产；宣告破产
YN3uhd[2 adjudication of insolvency 裁定无力偿还债务
v4zA RE9# adjusted actual 经调整的实数；调整后的实数
w VB8PO8 adjusted current assets 经调整的流动资产；调整后的流动资产
iBt5aUt adjusted figure 经调整的数字；调整后的数额
Z
m>69gl adjusted liabilities 经调整的负债；调整后的负债
1owoh,V6 adjusted loss 经调整的亏损；调整后的亏损
F.9|$g*ip adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
kM@,^`& adjusted profit 经调整的利润；调整后的利润
P n DZi adjusted surplus 经调整的盈余额；调整后的盈余额
P*Nl3? T adjusted value 经调整的价值；调整后的价值
%-.GyG$i adjustment 调整；修订；理算〔保险〕
"tIx$? I adjustment centre 调剂中心
)c_l l;% adjustment lag 调整过程的时间差距；调整时差
_\zf XHp adjustment mechanism 调整机制
\/%mabLK adjustment of loss 亏损调整
k2a^g CBC adjustment process 调整过程；调整程序
CJ >=odK[ adjustment range 调整幅度
O jmz /W administered exchange rate 受管制汇率
G})mw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
XafyI*pOX administration expenses 行政费用
[; bLlS, administration fee 手续费；行政费
L K$hV"SYb administration in bankruptcy 破产管理
u-$AFSt administration order 遗产管理令
+iR ;D$w administrator 管理人；遗产管理人
aJ ts administrator of the estate 遗产管理人
>#Y q&@G admission of debt 债项承认书
Bf.RYLsh6 admission of proof 接纳债权证明
Qy% /+9L advance 放贷款项；垫付款项；预支款项；预付款项
:A[/;|& advance account 暂支帐目；预付款帐户
H#:Yw|t advance compensation 预付补偿金
im`^_zebj advance from shareholder 股东垫款
){Y2TWW&0 advance pending reimbursement 预支以待日后付还
{z7{ta advanced economy 先进经济体系
6>Fw, $ advancement 预付；预付财产
6 9Cxh advances warrant 垫款令
P#C`/%$ S advancing 贷出
!~#31kL& adverse balance 逆差
B^Q#@[T adverse exchange 逆汇
[ S% advertisement addressed to shareholders 在报章刊登的致股东通告
t +VPX2 advice for collection 托收通知书
_e
W* advice of drawing 提款通知书；汇票通知书
<f%9w] advice of payment 付款通知
d :aQlW;} Advisory Committee [Securities and Futures Commission]
8~bPo WP 谘询委员会〔证券及期货事务监察委员会〕
3ml|`S Advisory Committee on Diversification 经济多元化谘询委员会
$n ) w4p_ affidavit 誓章；遗产申报誓章
}% =P(%- affidavit of no receipt 述明无收款的誓章
) )N c|` affiliate 联号；联营公司；附属公司
0 #ph1a< affiliated company 附属公司；联号；联营公司
>_". affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5VN4A<)) affordability 负担能力
??Lxb% 7R African Development Bank [AfDB] 非洲开发银行
FWj~b n after-acquired property 事后取得的财产
)8_0 d ) after-hours dealing 市后交易
7g$t$cZby, after-tax profit 税后盈利；税后利润；税后溢利
QZY (S*Up agency agreement 代理协议
VmW_, agency expenses 代理机构的开支
b({2|R agency fee 代理费
BdTj0{S1u Agency Law 《代理法》
j8b:+io agent 代理人；承销人
Cn,dr4J[ agent of company 公司代理人
t
t=$:}A agent's fee 代理人费；经纪费
t%%I .zIV7 aggregate 总计；总数；总体数字
`u-}E9{ aggregate amount 总款额；总额
n\ZFPXP aggregate assets and liabilities 总体资产与负债
5"sF #Y& aggregate at constant price 按固定价格计算的总体数字
ifkA 3] aggregate demand 总需求
0-FbV,:; aggregate gross position 总持仓量
+RM3EvglDQ aggregate limit 总限额
c GD A0#r aggregate of salaries tax 合计薪俸税
(8 {Z@ aggregate performance 总体表现；总体业绩
(]JJ?aAF aggregate supply 总体供应
%+.]>' 'a aggregate surplus 总盈余
S'WmPv aggregate total 整体总额
_MR2,m C aggregate value 总值；合计价值
>2rFURcD aggregated basis 合计基准
z<ek?0?yS aggregated net chargeable income 合计应课税入息实额
a7Jr} "B aggregation 合并计算；合计；总和
tf, _4_7#$ aggregation of incomes of husband and wife 夫妇入息合并计算
r&qD !l5y aggregation of property 财产的总和
BBX4^;t agio 差价；贴水
0Ec -/
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》
2a G<^3 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P>H'od 《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》
Av'H(qB\K Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4D NZ y2` 《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》
I|.B-$gH Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
,Ubnz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$?GF]BT agreement for a settlement 授产协议
zUh(b=, agreement for assignment 转让协议
D -jew &B agreement for sale 售卖协议；买卖协议
,UP6.C14 agreement for sale and purchase 买卖协议
R'{V&H^Z agreement for the payment of interest 支付利息协议
UY== 1\ agreement for the repayment of money 还款协议
@U&|38 agreement of reinsurance 再保险协议
ZE :oK Agricultural Bank of China 中国农业银行
Deam%)bXM] air passenger departure tax 飞机乘客离境税
b~|B(lL6Xm Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{k C]x2 U airport tax 机场税
j>6{PDaT alcohol duty 酒精税
H;^6%HV1 alienation 让与；让渡；转让
mr*zl * alimony 生活费；赡养费
\+,jM6l}- All Ordinaries Index [AOI] 所有普通股指数
BKIt ,7j all risks 全险；综合险
n4:WM+f4 All Sales Record for Stock Market 《股票市场成交报告》
2}`OjVS Allied Capital Resources Limited 新联财务有限公司
rnW i<Se all-items index [Consumer Price Index] 总指数〔消费物价指数〕
DCNuvrZ allocation letter 拨款信件
U{ Y)\hR- allocation of fund 分配款项；预留款项
A_2p pEG allocation of profit 利润分配；溢利分配
i,~{{X S< allocation warrant 拨款令
(<f [$ |% allotment 分配；配股
-Ju!2by allotment notice 股份配售通知；配股通知
xGA%/dy,; allotment of shares 股份分配
1 .uy u allowable 可获宽免；免税的
1*a2s2G
' allowable business loss 可扣除的营业亏损
w<'mV^S allowable expenses 可扣税的支出
<"t >! I allowance 免税额；津贴；备抵；准备金
'd28YjtoX allowance for debts 债项的免税额
rlds-j '' allowance for depreciation by wear and tear 耗损折旧免税额
/q> ""> allowance for funeral expenses 殡殓费的免税额
@M(vaJB8u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
,
w_ Ew allowance for repairs and outgoings 修葺及支出方面的免税额
shi#K<gVC allowance to debtor 给债务人的津贴
?e BN_a,r6 alteration of capital 资本更改
55#H A?cR alternate trustee 候补受托人
$`uL^ hlj] amalgamation 合并
Kp"o0fh<9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\Wo,^qR ambit of charges 征税范围；收费范围
hWUZn``U$| amended valuation 经修订的估值
#bGt%*Re p American Commodities Exchange 美国商品交易所
SDot0`s> American Express Bank Limited 美国运通银行
U zc`,iV$ American Stock Exchange 美国证券交易所
rod{ 77
amortization 摊销
8U-}%D<a amount due from banks 存放银行同业的款项
1|zo -'y amount due from banks abroad 存放海外银行同业的款项
G6I>Ry[2 ? amount due from holding companies 控股公司欠款
SnVnC09y amount due from local banks 存放本港银行同业的款项
V8c&2rN a amount due to banks 银行同业的存款
KQEn C`Nz amount due to banks abroad 海外银行同业的存款
`InS8P Lr amount due to holding companies 控股公司存款
$FD0MrB_+ amount due to local banks 本港银行同业的存款
|=SaI%%Be amount due to outport banks 外埠银行同业的存款
6@bO 3K| amount for note issue 发行纸币的款额
gHTo|2 Q{ amount of bond 担保契据的款额
v67o>`<$ amount of consideration 代价款额
FzNs >* amount of contribution 供款数额
%=GnGgu amount of indebtedness 负债款额
\s,ZE6dQ amount of principal of the loan 贷款本金额
#/YKA{ amount of rates chargeable 应征差饷数额
^Zg"`&E amount of share capital 股本额
#wt# -U; amount of sums assured 承保款额
,3x3&c amount of variation 变动幅度
oJ 5V^. amount of vote 拨款数额
"_9Dau$ amount payable 应付款额
&u.t5m7( amount receivable 应收款额
]A'E61t<n Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B[8 analysis 分析
snX5mD ancillary risk 附属风险
z0c_&@uj* annual account 周年帐目；周年帐目报表；年度决算；年结
Ru2kC} Dx! annual accounting date 年结日期
=n9|r.\&uJ annual allowance 每年免税额；年积金；年度津贴；年津
/ S]<MS annual balance 年度余额
BaqRAO7 annual disposable income 每年可动用收入
n&&X{Rl annual estimates 周年预算
o@"H3
gz annual fee 年费
G !wFG-Y} annual general meeting 周年大会
p6|0JBm annual growth rate 年增率；每年增长率
mI}1si=$ annual long-term supplement 长期个案每年补助金
@<l7"y; \ annual pensionable emolument 可供计算退休金的年薪
}O8$?7j( annual report 年报
ZMoN Annual Report on the Consumer Price Index 《消费物价指数年报》
q*52|? annual return 周年报表；周年申报表；每年报税表格
@<;0 h| Annual Return Rules 《周年报表规则》
O9jqeF`L= annual review of consumer prices 每年消费物价回顾
?oP<sGp annual roll-forward basis 逐年延展方式
z7 > annual salary 年薪
KYMz annual statement 年度报表；年度决算表
SxH b76 ; 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
PY~c u@'k{ annuitant 年金受益人
$o5<#g"/T annuity 年金
cR _ 8 5 annuity contract 年金合约
]H%y7kH8 annuity on human life 人寿年金
y 1z4qSeM antecedent debt 先前的债项
1^$ vmULj ante-dated cheque 倒填日期支票
r6JdF!\d anticipated expenditure 预期开支
Q/L:0ovR anticipated net profit 预期纯利
:IvKxOv anticipated revenue 预期收入
qauk,t anti-inflation measure 反通货膨胀措施
# sm>;+J anti-inflationary stance 反通货膨胀立场
QF
Vy2 q apparent deficit 表面赤字
>}Fe9Y.o apparent financial solvency 表面偿债能力
X)x$h{ OE apparent partner 表面合伙人
HOBM?|37CU application for personal assessment 个人入息课税申请书
EN' }+E
8 application of fund 资金应用
qE!.C}L + application to release as liquidator and to destruct the books of accounts and documents
,~> A>J 申请免除清盘人职务及毁灭帐簿与文件
CB\E@u, appointed actuary 委任精算师
n](Q)h'nlo appointed auditor 委任核数师；委任审计师
Jwgd9a5 appointed trustee 委任的受托人
6]1cy&SG appointer 委任人
}HRM6fR1S apportioned pro rata 按比例分摊
a;8q7nC apportionment 分配；分摊
E:!?A@Fy Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
C,HKao\ apportionment formula 分摊方程式
[HL XWu3 apportionment of estate duty 遗产税的分摊
`2( )Vf appraisal 估价；评估
73
ix4C appreciable growth 可观增长
09HlL=0q appreciable impact 显着影响
h`;w/+/Zr appreciable increase 可观增长
%i 6i.TF appreciation 增值；升值
f+d [Q1 appreciation against other currencies 相对其他货币升值
}\?UmuolQ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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^ appreciation tax 增值税
< #k(g\/R appropriation 拨款；拨用；拨付
n j0! appropriation account 拨款帐目
D% v{[ KY Appropriation Bill 拨款法案
T 5$db-^ appropriation-in-aid system 补助拨款办法
^Q0%_V, approved assets 核准资产
\("|X>00 approved basket stock 认可一篮子证券
C5"=%v[gQv approved budget 核准预算
R9xhO! approved charitable donation 认可慈善捐款
#0GvL=}k approved charitable institution 认可慈善机构
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67;O(3 approved currency 核准货币；认可货币
~|QhWgq approved estimates 核准预算
Wo+fMn( O approved estimates of expenditure 核准开支预算
sba+J:# w approved overseas insurer 核准海外保险人
Rw-!P>S$ approved overseas trust company 核准海外信托公司
8&t3a+8l approved pooled investment fund 核准汇集投资基金
*.q m+#8W approved provident fund scheme 认可公积金计划
$q%r}Cdg approved provision 核准拨款
.W>LE z' approved redeemable share 核准可赎回股份
Ti:PKpc approved regional stock 认可地区性证券
K8,Q^!5]" approved retirement scheme 认可退休金计划
.ww~'5b0 approved subordinated loan 核准附属贷款
2<q.LQ}< arbitrage 套戥；套汇；套利
,aq0Q<}~lc arbitrageur 套戥者；套汇者
^/b3_aM5d arbitrary amount 临时款项
'~{bq'7`m arrangement 措施；安排；协定
M ^S <G arrears 欠款
:rR)rj' arrears of pay 欠付薪酬
v!~tX*q arrears of revenue 逾期未收税款；逾期未收的帐项
AYb-BaIc articles of association 组织章程；组织细则；组织章程细则
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?!\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
T8'm {[C ascertainment of profit 确定利润
WOkAma- "Asia Clear" “亚洲结算系统”
Pk)>@F< Asia Commercial Bank Ltd. 亚洲商业银行有限公司
JiH^N! Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
p^J=* jm)x Asian Development Fund [ADF] 亚洲发展基金
{B|)!_M# Asian dollar bond 亚洲美元债券
\ 7]0v G Asian dollar market 亚洲美元市场
0;6eSmF Asian dollar rate 亚洲美元利率
l4 : B( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
tr?U/YG Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
e,V @t% asked price 沽盘；喊价；索价；卖方报价
;xqN#mqq assessable income 应评税入息
l|{q8i#4V assessable loss 应评税亏损
X3mHg5zt assessable profit 应评税利润
csK;GSp} assessable value 应评税值
Qze.1h assessed profit 估定利润
3&`LVhx assessed value 经评估价值
fD :BKJQ assessment 评税；评定；估价；评税单
L"[2[p assessment number 评税编号；估价编号
1xBgb/+ assessment of additional tax 补加税评税
GoSdo assessment of performance 业绩评估；实绩评价
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N_8H P6& Assessor 评税主任
rD_\NgVAs asset price bubbles 资产价格泡沫
1/\JJ\ asset-backed securities 具资产保证的证券
}%) ]b*3 assets accretion 资产增值
V$o]}| assets and liabilities 资产与负债
k7ye,_& > assets betterment statement 资产递增表；资产改进表
1|bg;X9+ assets lending 实物放款；有抵押贷款
<b>g^ `}?D assets of the company passing on the death 死者去世时转移的公司资产
+ PAb+E|, assets pledged as security for liabilities 用作负债抵押的资产
{#U 3A_y assets portfolio 资产投资组合
E! "N}v assets price 资产价格
C"7-lz assets quality 资产质素
yX7P5c. assets realization 资产变现
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l_! v* assets refinancing arrangement 资产再集资安排
X 5_T? assets securitization 资产证券化
1buVV]*~ assets situated outside Hong Kong 在香港以外地方的资产
tXXnHEz assets stripping 削减资产；拆卖资产
]Y; 5U assets value 资产值
*TyLB&<t assignee 承让人
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mb<z^>5 assignment 转让；转让书；转让契
^ jYE4gHM assignment of interest 权益转让
Q h~ assignment of letters patent and trade mark 专利证书及商标转让
K&'Vd@ assignment of property 物业转让；物业转让书
' Bx"i assignment right 转让权
}z,f8Yz assignor 转让人
,azBk`$iQr associate 有联系的人；有关连人士；相联者；合伙人；联系人
v {r,Wy 3 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
nI_UL associate member 附属会员
0+{CN|0 associated body corporate 相联法人团体
8.WZC1 N associated company 相联公司；联属公司
!FA[
]d 4 associated corporation 相联法团
-4Hf5 ! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
ZVIlVuZ} 公认会计师公会〔英国〕
y?P4EVknM3 Association of Futures Exchange Brokers 香港期货经纪协会
>S}^0vNZX Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,II-:&H association of underwriters 承保人组织
*G&3NSM- assumption of control 接管
2H,n"-9+ assurance 担保；保险；转易；转易书
ihp>cl? assurance of interest 权益的转易
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-+*79G at 19XX price 按一九ＸＸ年价格计算
M!4}B at a discount 按赔价计算；按贴水价格计算；打折扣
N!lQ;o' at a premium 按溢价计算；按升水价格计算
Wj I NY at call 通知付款；按通知
s:zz 8oN at constant market price 按固定市价计算
5}Z_A ?gy at constant price 按固定价格计算
6<SX%Bc~ at cost 按成本计算
wN]]t~K)Q at current market price 按当时市价计算；按现时市价计算
]5a,%*f+ at current price 按当时价格计算；按现时价格计算
9M ;k(B! at factor cost 按要素成本计算；按生产要素成本计算
2A&Y })D
at money-of-the-day price 按付款当日价格计算
+yd{-iH at or better 按指定或较佳价位〔买卖指令〕
B%(-U TQf at par 按面值计算；平价
| K w}S /F at sight 见票即付
PblO?@~O at the close 按收市盘
;&9wG` at the opening 按开市盘
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attestation 见证；见证条款
Ihy76_OZ at-the-money option 平价期权
\f4JIsZ-& attorney 受权人；受托代表人
68QA%m'J attornment 新拥有人承认书
6Eu"T9 ( attributable profit 可归属利润
Y^ 2]*e% attributable share value 可归属股份价值
9s2 N!bx Auckland Stock Exchange 奥克兰证券交易所
`xsU'Wd^< auction 拍卖
*pSD[E>SU auctioneer 拍卖商
AQgagE^ audit 审计；核数
z8JdA%YBM Audit Commission 审计署
Nhrh>x[wJ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
hZtJ LY 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〕
1X-fiQJe audit review 帐目审查
fI }v}L^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<IwfiI3y audited account 审计帐目；经审计的帐目
,M0#?j> audited annual account 经审计的周年帐目
x.%x |6G* audited balance sheet 经审计的资产负债表
+Z/aB*aVa^ auditor 核数师；核数主任；审计师
iM_Zn!|@\ auditor's certificate 核数师证明书；审计师证明书
:O9i:Xq[QW auditor's report 核数师报告；审计师报告
mvXIh" ; Aussie bond 澳元债券
' Ivr =- austerity budget 紧缩预算
Yq0j w&v
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Evt&N)l!^ Australia All Ordinaries Index 澳洲所有普通股票指数
dkAY%z two Australian Dollar [AUD] 澳元
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Australian Options Market 澳大利亚期权市场
r 0: I Australian Securities Commission 澳洲证券事务监察委员会
u(C?\HaH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
u&Cu"-%=M Australian Stock Exchange 澳大利亚证券交易所
L4!T Austrian Schilling [ATS] 奥地利先令
\QP 1jB authentication 认证；鉴证
-_T@kg[0zB authority to purchase 委托购买证；委购书
C@OY)!x! authorization 认可；核准；授权；授权书
VWT\wA L authorization by direction 指示授权
s5&v~I;>e authorization by instruction 指令授权
:d} @Z}2sD authorization by warrant 令状授权
;t5e] authorization of unit trust 单位信托的认可
!cA4e rBP authorized agent 指定代理人
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}h authorized capital 法定资本
k|; [)gE authorized clerk 出市员
LgJUMR8vUO authorized dealer 认可交易商
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t+)!E authorized financial institution 认可财务机构
ByivV2qd{ authorized fund 认可基金
~@ML>z 7 authorized fund house 获授权的基金公司；认可基金公司
'eg;)e:`b+ authorized institution 认可机构
w ;]~ 2$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
] : n! \G authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
hWAZP=H authorized insurer 获授权保险人；获认可承保人
" !z9U iA authorized investment 特准投资项目
IiB"F<&[j{ authorized person 获授权人
+^<-;/FZue authorized representative 获授权代表
+ieRpVg authorized share capital 法定股本
Ul H;0P? automated quotation system 自动报价系统
vI0::ah/ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y~g *"J5j 自动交易系统〔香港期货交易所有限公司〕
P<MNwdf(+ automatic adjustment mechanism 自动调整机制
dZ{yNh.] automatic adjustment system 自动调整系统
,+o*>fD Automatic Clearing House 自动票据交换所
>*e,+ok automatic exchange rates accumulation system 自动化汇率累集系统
%Kc 2n9W Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{i| $^A3 automatic teller machine [ATM] 自动柜员机
b$/ 'dnx autopay 自动转帐
<}t<A available assets 可用资产
H-'~c \ ) available fiscal reserve 现存财政储备
@ZtDjxN
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#n6<jF1G Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
gF8 n{b average 平均；平均数；海损
#9 u2LK average basic salary 平均基本薪金
!fK9YW(Im average consumer expenditure 平均消费开支；一般消费开支
OE[N$,4I* average cost 平均成本
D.Z 4noMA6 average cost of land production 增辟土地平均成本
t`eUD>\ average daily turnover 平均每日成交额
[fl^1!3{ average daily wage rate 平均每日工资率
xSL%1>MrN average expenditure pattern 平均开支模式
lbnH|;`$]m average growth rate 平均增长率
G !;<#|a average net fixed assets 固定资产平均净值
5|Hz$oU average of relatives 相对价格平均数
rFU|oDF average price 平均价格
Ika(ip#]= average propensity to consume 平均消费倾向；一般消费倾向
!F[^?:pK average propensity to save 平均储蓄倾向；一般储蓄倾向
Yxd&h r average rate 平均率
6R';[um?q average revenue 平均收入；平均收益
d'*:2;)g^ average stock 平均库存；平均存货
(f>~+-IL average yearly rent 平均年租
p}9bZKyf avoidance of double taxation 避免双重课税
<L>$Y#wU avoidance of tax 避税
