A:
>~`Y A share Ａ股；甲类股份
Ht`<XbQ> abatement of tax 减税；减扣免税额
8~&F/C * ABN AMRO Bank N.V. 荷兰银行
=R8f)UQYx above-the-line expenditure 线上项目支出；经常预算支出
Ur _ S
[I above-the-line receipt 线上项目收入；经常预算收入
_9 Dn \=g ABSA Asia Limited 南非联合亚洲有限公司
E<D+)A absolute change 绝对数值变更
Ap
F*a$), absolute expenditure 实际开支
\b_-mnN" absolute guideline figure 绝对准则数字
!XgQJ7y_Z absolute interest 绝对权益
`7u \
absolute order of discharge 绝对破产解除令
3n.+_ jQ>s absolute profit margin 绝对利润幅度
(,- 5(fW absolute value 实值；绝对值
>VRo|o<D absolutely vested interest 绝对既得权益
&q ," !:L] absorbed cost 已吸收成本；已分摊成本
X)FL[RO%q absorption 吸收；分摊；合并
C $]5l; ` absorption rate 吸收率；摊配率；分摊率
B]'e$uyL7 ACB Finance Limited 亚洲商业财务有限公司
/`7 I K acceptable form of reciprocity 合理的互惠条件
u~#%P&3 _W acceptable rate 适当利率；适当汇率
c+szU}(f6( acceptance agreement 承兑协议
RtW4 n:c acceptance for honour 参加承兑
2. StG(Y! acceptor 承兑人；接受人；受票人
|x1$b 7 acceptor for honour 参加承兑人
S 3 {D n accident insurance 意外保险
C#A@)> Accident Insurance Association of Hong Kong 香港意外保险公会
.LX?VD accident insurance scheme 意外保险计划
EG F:xl accident year basis 意外年度基准
Eem 2qKj accommodation 通融；贷款
z `\# $ accommodation bill 通融票据；空头票据
{@Blj3 ;w} accommodation party 汇票代发人
-0A@38, } account balance 帐户余额；帐户结余
V[#6yMU @ account book 帐簿
Wl,%&H2S< account collected in advance 预收款项
qsI{ b<n account current book 往来帐簿
x2sN\tOh^ account of after-acquired property 事后取得的财产报告
5? ^]1P_ account of defaulter 拖欠帐目
c}YJqhk0J account payable 应付帐款
=ft9T&ciD account payee only [A/C payee only] 只可转帐；存入收款人帐户
60~v
t04 account receivable 应收帐款
Z$Z`@&U= account receivable report 应收帐款报表
ri_P;#lz account statement 结单；帐单；会计财务报表
D*|(
p6v1& account title 帐户名称；会计科目
cL6 6gOEL accountant's report 会计师报告
aZ8h[#]7 Accountant's Report Rules 会计师报告规则
AdDQWJ^r accounting and auditing procedure 会计与审计程序；会计与核数程序
?A|zRj { Accounting Arrangements 《会计安排》
ERk kS Tp accounting basis 会计基础
|d5ggf .w accounting by Official Receiver 破产管理署署长呈交的帐目
7}gA0fP9 Accounting Circular 《会计通告》
#g,H("Qy({ accounting class 会计类别
B<A:_'g accounting date 记帐日期；会计结算日期
IoQr+:_R accounting for money 款项核算
X8 8F >1} Accounting Officer 会计主任
HS7R lU^ accounting period 会计报告期；会计期
Xe)Pg)J1 accounting policy 会计政策；会计方针
C2NzP & FD accounting practice 会计惯例
L%f-L.9`u accounting principle 会计准则
"pYe-_" @ accounting record 会计记录
$$42pb. accounting report 会计报告
[S%J*sz~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4>l0V< Accounting Society of China 中国会计学会
Lg8 ]dBXu accounting statement 会计报表
*<w3" iq accounting system 会计制度；会计系统
O thG7+eF accounting transaction 会计事项；帐务交易
sbz eY 1 accounting treatment 会计处理
^<!Ia accounting year 会计年度
!!9{U%s accretion 增值；添加
g /x_m. accrual 应计项目；应累算数目
/=bSt accrual basis 应计制；权责发生制
@ ozm; accrual basis accounting 应计制会计；权责发生制会计
iL+y( ] accrue 应累算；应计
c$/<l5Uw accrued benefit 应累算利益
>)4. $# H accrued charges 应计费用
#ii wD| accrued cumulative preference share dividend 应累算的累积优先股股息
cFw3Iw"JJ accrued expenses 应累算费用
|l$
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accrued interest payable 应付利息；应计未付利息
TWtC-w I; accrued interest receivable 应收利息；应计未收利息
ci;&CHa accrued right 累算权益
@$Yb#$/ accruing profit 应累算的利润
Mg+4huT accumulated fiscal reserve 累积财政储备
m!;G/s* accumulated profit 累积利润；滚存溢利
'w:bs ! accumulated reserve 累积储备
D]jkR} t accumulation of surplus income 累积收益盈余
ZH!;z-R acquired assets 既得资产
("b*? : B acquisition 收购；购置；取得
2av*o~|J*: acquisition cost 购置成本
{b[tA,
> acquisition expenses 购置费用
|ebvx ?\ acquisition of 100% interest 收购全部股权
*G\=i
A acquisition of control 取得控制权
E_]k>bf\ acquisition of fixed assets 购置固定资产
2!BsEvB( acquisition of shell “买壳”
x+K gc[r acquisition price 收购价
4AuH1m)< act of God 天灾
(xbIUz. acting partner 执事合伙人
CGk I\E active market 买卖活跃的市场；交投畅旺的市场；旺市
4aA9\\hfGY active partner 积极参与的合伙人
j"i#R1T active trading 交投活跃
UUGe"]V^g: actual circulation 实际流通
*{Yh6 { actual cost 实际成本
g [AA,@p+ actual expenditure 实际开支；实际支出
v"/TmiZ actual income 实际入息；实际收入；实际收益
">cqt>2 A actual market 现货市场
G@B*E%$9 actual price 现货价；实际价格
d[ S#Duz<& actual profit 实际利润
YQ+^ actual quotation 实盘；实际价位；实际报价
B 2Qp} actual year basis 按实际年度计算
%OEq,Tb actuals 实货
ex!XB$X actuarial investigation 精算调查
<$Z tik1 actuarial principle 精算原则
rtus`A5p actuarial report 精算师报告
yZ5 x8 8 > Actuarial Society of Hong Kong 香港精算学会
EQ/^& actuarial valuation 精算师估值
95[wM6?J actuary 精算师
-w\M-wc/$ ad referendum agreement 暂定协议；有待覆核的协定
P,U$ %C! ad valorem duty 从价税；按值征税
JCNk\@0i* ad valorem duty system 从价税制
nGns}\!7' ad valorem fee 从价费
`Klrr ad valorem tariff 从价关税
ld95[cTP additional allowance 额外免税额
'bC]M3P additional amount for unexpired risk 未过期风险的额外款额
l=xt;c! additional assessable profit 补加应评税利润
Y<aO additional assessment 补加评税
+2Z#M additional commitment 额外承担
7=vYO|a/4 additional commitment vote 额外承担拨款
O) 1E$#~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O k*Z additional dependent parent allowance 供养父母额外免税额
N ocFvF7\ additional provision 额外拨款
rw]yKH additional stamp duty 附加印花税
|by@ :@*y additional tax 补加税罚款；补加税款
~#q;bS Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`R0Y+ #$8h adjudged bankrupt 被裁定破产
I-bF{ adjudicated bankrupt 裁定破产人
=U
c$D* adjudication fee 裁定费；评定印花税额手续费；评估契据费
_YLUS$Zw adjudication of bankruptcy 裁定破产；宣告破产
pC^ 2Rzf adjudication of insolvency 裁定无力偿还债务
{_(+>v"eJ adjusted actual 经调整的实数；调整后的实数
).Gd1pE adjusted current assets 经调整的流动资产；调整后的流动资产
hlC%HA adjusted figure 经调整的数字；调整后的数额
x6%#ws vS adjusted liabilities 经调整的负债；调整后的负债
-X8eabb adjusted loss 经调整的亏损；调整后的亏损
n,sY \=vB adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
jtCZfFD? adjusted profit 经调整的利润；调整后的利润
`iQqhx adjusted surplus 经调整的盈余额；调整后的盈余额
0bSz4<} adjusted value 经调整的价值；调整后的价值
(Q_2ODKo adjustment 调整；修订；理算〔保险〕
[ f34a adjustment centre 调剂中心
LABNj{=D! adjustment lag 调整过程的时间差距；调整时差
+Vy_9I(4Z adjustment mechanism 调整机制
PQ3h\CL1n adjustment of loss 亏损调整
auL^%M|$R adjustment process 调整过程；调整程序
c3#q0Ma adjustment range 调整幅度
'evv,Q{87 administered exchange rate 受管制汇率
K}K)`bifw Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V7@
{ D administration expenses 行政费用
;wgFr.#hp@ administration fee 手续费；行政费
Onw24 & administration in bankruptcy 破产管理
KuXkI;63J> administration order 遗产管理令
CKd3w8; administrator 管理人；遗产管理人
Dft%ip2 administrator of the estate 遗产管理人
P#*n3&Uu admission of debt 债项承认书
hDvpOIUL1 admission of proof 接纳债权证明
U0IE1_R advance 放贷款项；垫付款项；预支款项；预付款项
jI0]LD1k advance account 暂支帐目；预付款帐户
bjzx!OCpV advance compensation 预付补偿金
F.
T@)7 advance from shareholder 股东垫款
(3W&A M advance pending reimbursement 预支以待日后付还
SQE`
U advanced economy 先进经济体系
m8AAp1= advancement 预付；预付财产
l#xw.2bo advances warrant 垫款令
&O*ENpF advancing 贷出
61|B]ei/ adverse balance 逆差
JJ-i_5\q adverse exchange 逆汇
k FLT!k advertisement addressed to shareholders 在报章刊登的致股东通告
U&Ab# m; advice for collection 托收通知书
zo44^=~% advice of drawing 提款通知书；汇票通知书
q~h:<,5 advice of payment 付款通知
lD3)TAW@o Advisory Committee [Securities and Futures Commission]
wT/6aJoX 谘询委员会〔证券及期货事务监察委员会〕
(Oq Hfv Advisory Committee on Diversification 经济多元化谘询委员会
yoU2AMH2D^ affidavit 誓章；遗产申报誓章
<\ETPL ,< affidavit of no receipt 述明无收款的誓章
I.a0[E/, affiliate 联号；联营公司；附属公司
9-93aC.|} affiliated company 附属公司；联号；联营公司
WHk/$7_"i affirmation [estate duty] 非宗教式宣誓〔遗产税〕
F`srE6H
affordability 负担能力
)eq}MaW+j African Development Bank [AfDB] 非洲开发银行
qpTm after-acquired property 事后取得的财产
X:{WZs"[x after-hours dealing 市后交易
JY@ X2'>v/ after-tax profit 税后盈利；税后利润；税后溢利
J7n5Ps\M agency agreement 代理协议
Azn:_4O agency expenses 代理机构的开支
27iy4(4 agency fee 代理费
5~[N/Gl Agency Law 《代理法》
u~}%1 agent 代理人；承销人
m}pL`:e! agent of company 公司代理人
Snx< ]| agent's fee 代理人费；经纪费
)E~ _rDTl aggregate 总计；总数；总体数字
Z pWu,1 aggregate amount 总款额；总额
S+pP!YX aggregate assets and liabilities 总体资产与负债
+c r aggregate at constant price 按固定价格计算的总体数字
:l`i4kx aggregate demand 总需求
6RP+4c aggregate gross position 总持仓量
-#%X3F7/w aggregate limit 总限额
N8 M'0i? aggregate of salaries tax 合计薪俸税
^jOCenE 3 aggregate performance 总体表现；总体业绩
T3rn+BxF 7 aggregate supply 总体供应
gVA; `< aggregate surplus 总盈余
=)*JbwQ
aggregate total 整体总额
.+vd6Uc5a aggregate value 总值；合计价值
C fSl
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x<
S\D& aggregated net chargeable income 合计应课税入息实额
D B~MYOX~ aggregation 合并计算；合计；总和
y;:]F|%< aggregation of incomes of husband and wife 夫妇入息合并计算
((cb4IX aggregation of property 财产的总和
6Hn)pD#U agio 差价；贴水
m#MlH =- 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》
agW9Go_F[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
B52H(sm 《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》
o\ 60 n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
pU hc3L 《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》
*:j-zrwu& Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!
]\2A.b[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:A#+=O0\ z agreement for a settlement 授产协议
gY%&IHQ' agreement for assignment 转让协议
Y'JL (~ | agreement for sale 售卖协议；买卖协议
`oVB!eapl agreement for sale and purchase 买卖协议
#s{aulx agreement for the payment of interest 支付利息协议
JT#7yetk' agreement for the repayment of money 还款协议
$`v+4] agreement of reinsurance 再保险协议
0T0/fg(o Agricultural Bank of China 中国农业银行
0[i}rC9& air passenger departure tax 飞机乘客离境税
]hKgA~ ; Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
S\b K+ airport tax 机场税
*;P2+cE>H3 alcohol duty 酒精税
FW5}oD( H alienation 让与；让渡；转让
?~ ?H dv alimony 生活费；赡养费
v~aLTI All Ordinaries Index [AOI] 所有普通股指数
u{P~zyx all risks 全险；综合险
T g{UK All Sales Record for Stock Market 《股票市场成交报告》
O a1'oYIHg Allied Capital Resources Limited 新联财务有限公司
yXrd2?Rq@ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7$#rNYa,z allocation letter 拨款信件
%i3{TL allocation of fund 分配款项；预留款项
}U
i_ynZ! allocation of profit 利润分配；溢利分配
;b| allocation warrant 拨款令
]/[0O+B? allotment 分配；配股
i3d y allotment notice 股份配售通知；配股通知
E9L!)D]Y allotment of shares 股份分配
@sdS 0pC allowable 可获宽免；免税的
?lyltAxs' allowable business loss 可扣除的营业亏损
^6#-yDZC@ allowable expenses 可扣税的支出
Y.X4*B allowance 免税额；津贴；备抵；准备金
WDvV
LU` allowance for debts 债项的免税额
D$mf5G & allowance for depreciation by wear and tear 耗损折旧免税额
IW mHp] allowance for funeral expenses 殡殓费的免税额
X+%u(>> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%:%MUd l6 allowance for repairs and outgoings 修葺及支出方面的免税额
A-;^~I allowance to debtor 给债务人的津贴
oAaf)?8 alteration of capital 资本更改
mQL8QW[c alternate trustee 候补受托人
FTbtAlq h< amalgamation 合并
Qj:{p5H' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
]Cr] Pvab{ ambit of charges 征税范围；收费范围
G_0)oC@Jl: amended valuation 经修订的估值
> R#9\/s American Commodities Exchange 美国商品交易所
| 4 `.#4 American Express Bank Limited 美国运通银行
x~nQm]@`h American Stock Exchange 美国证券交易所
YY\Rua/nG amortization 摊销
VD9J}bgJ amount due from banks 存放银行同业的款项
@| P3 amount due from banks abroad 存放海外银行同业的款项
}.OxJ=M amount due from holding companies 控股公司欠款
8| Sba<d amount due from local banks 存放本港银行同业的款项
uZ-`fcCjD amount due to banks 银行同业的存款
v2 3TL amount due to banks abroad 海外银行同业的存款
\3M1.Q4$Gr amount due to holding companies 控股公司存款
BjN{@ aEO amount due to local banks 本港银行同业的存款
!}y8S'Yjw amount due to outport banks 外埠银行同业的存款
98=X G1sQ@ amount for note issue 发行纸币的款额
5"[y FmP* amount of bond 担保契据的款额
VSx%8IM+X amount of consideration 代价款额
vmMV n-\# amount of contribution 供款数额
')r D?Z9 ^ amount of indebtedness 负债款额
b6]e4DL:R amount of principal of the loan 贷款本金额
)S#j.8P'B amount of rates chargeable 应征差饷数额
coSTZ&0 amount of share capital 股本额
Bg5;Q) amount of sums assured 承保款额
5vYsA1Z amount of variation 变动幅度
3 /:LYvM< amount of vote 拨款数额
>d' EInSF amount payable 应付款额
qq/_y t amount receivable 应收款额
jzQ9zy_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^971<B(v analysis 分析
KzIt ancillary risk 附属风险
UQSX<6" annual account 周年帐目；周年帐目报表；年度决算；年结
$,g 3*A annual accounting date 年结日期
BSjbn nW}" annual allowance 每年免税额；年积金；年度津贴；年津
8Er [ M annual balance 年度余额
7G?I a%u annual disposable income 每年可动用收入
y{:]sHyG annual estimates 周年预算
PMD,8] | annual fee 年费
X
E!2Q7Q9 annual general meeting 周年大会
dy'X<o^?W annual growth rate 年增率；每年增长率
P"2Q&M_ / annual long-term supplement 长期个案每年补助金
1`nc8qC annual pensionable emolument 可供计算退休金的年薪
xcsFODx~ annual report 年报
Ja^7$WY Annual Report on the Consumer Price Index 《消费物价指数年报》
!'Gb$l! annual return 周年报表；周年申报表；每年报税表格
ZW ov_ Annual Return Rules 《周年报表规则》
^Kb9@lz/ annual review of consumer prices 每年消费物价回顾
)H.ubM1 annual roll-forward basis 逐年延展方式
EUJ1RhajF annual salary 年薪
4RlnnXY annual statement 年度报表；年度决算表
-, [~~ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
F fZ{%E annuitant 年金受益人
c9
gz!NE annuity 年金
zsHG= Ee* annuity contract 年金合约
f2BS[$oV4 annuity on human life 人寿年金
2Zv,K- G antecedent debt 先前的债项
Mr#oT? ante-dated cheque 倒填日期支票
XB6N[E anticipated expenditure 预期开支
Ym3
" anticipated net profit 预期纯利
_-g-'Hr+N anticipated revenue 预期收入
D >psh- ,1 anti-inflation measure 反通货膨胀措施
V<
2IIH5^ anti-inflationary stance 反通货膨胀立场
cr2{sGn| apparent deficit 表面赤字
)i},@T8[ apparent financial solvency 表面偿债能力
f_^ix apparent partner 表面合伙人
;bUJ+6f: application for personal assessment 个人入息课税申请书
*2w_oKE'+5 application of fund 资金应用
eUz U] 6h application to release as liquidator and to destruct the books of accounts and documents
&C
CHxjsKR 申请免除清盘人职务及毁灭帐簿与文件
"US" `a2 appointed actuary 委任精算师
e5]&1^+ appointed auditor 委任核数师；委任审计师
4W[AXDS appointed trustee 委任的受托人
C}t+t appointer 委任人
*>?):-9"6N apportioned pro rata 按比例分摊
;LwFbkOuU apportionment 分配；分摊
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m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
;9 =}_h)] apportionment formula 分摊方程式
QwKky ^A apportionment of estate duty 遗产税的分摊
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v;n[ appraisal 估价；评估
aNuZ/9O appreciable growth 可观增长
D? ^`(X P appreciable impact 显着影响
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oc. appreciable increase 可观增长
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5 appreciation 增值；升值
~{52JeUc P appreciation against other currencies 相对其他货币升值
!gD 3CA appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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appreciation tax 增值税
& ! H ~bzg appropriation 拨款；拨用；拨付
g~bf! appropriation account 拨款帐目
BH.:_Qrbh[ Appropriation Bill 拨款法案
I ,?Fqg'sq appropriation-in-aid system 补助拨款办法
9n06n$F approved assets 核准资产
P wt ?9I approved basket stock 认可一篮子证券
[)C)p*!Y) approved budget 核准预算
c,b`N0dOKL approved charitable donation 认可慈善捐款
hfl% r9o approved charitable institution 认可慈善机构
nR=2eBNf approved currency 核准货币；认可货币
;EE{ ~ approved estimates 核准预算
|S Sf G~r approved estimates of expenditure 核准开支预算
jQH 5$ approved overseas insurer 核准海外保险人
= B3! jir approved overseas trust company 核准海外信托公司
FFD*e-i approved pooled investment fund 核准汇集投资基金
luP'JUq approved provident fund scheme 认可公积金计划
muqfSF approved provision 核准拨款
]4 L T# approved redeemable share 核准可赎回股份
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~qmG/z approved regional stock 认可地区性证券
- eSPoZ approved retirement scheme 认可退休金计划
mGM inzf approved subordinated loan 核准附属贷款
m!FM+kge arbitrage 套戥；套汇；套利
iXr`0V arbitrageur 套戥者；套汇者
Ivd[U`=Q arbitrary amount 临时款项
/ze_{{o arrangement 措施；安排；协定
rFt ,36 # arrears 欠款
@w.b | arrears of pay 欠付薪酬
c_D,MW\IC arrears of revenue 逾期未收税款；逾期未收的帐项
oHc-0$eMKY articles of association 组织章程；组织细则；组织章程细则
j L>I5f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'6d D^0dZ ascertainment of profit 确定利润
xv(xweV+d "Asia Clear" “亚洲结算系统”
Gdc ~Lh Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&VZmP5Gv Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!h`cXY~ w Asian Development Fund [ADF] 亚洲发展基金
9;xL!cy Asian dollar bond 亚洲美元债券
#%} u8\q Asian dollar market 亚洲美元市场
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Gf+ Asian dollar rate 亚洲美元利率
&K}(A{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
2F*Dkv Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Jnu}{^ ~ asked price 沽盘；喊价；索价；卖方报价
cx1WGbZ assessable income 应评税入息
vo}_%5v8 assessable loss 应评税亏损
y(wqcDok|n assessable profit 应评税利润
lO5gkOJ? assessable value 应评税值
Y9I #Q assessed profit 估定利润
1 o5Y9#7 assessed value 经评估价值
F] dd># assessment 评税；评定；估价；评税单
?Uy*6YS assessment number 评税编号；估价编号
YWn6wzu%Vc assessment of additional tax 补加税评税
!X v2PdP assessment of performance 业绩评估；实绩评价
R"\u b"] Assessor 评税主任
twJ|Jmd asset price bubbles 资产价格泡沫
>X\s[d &( asset-backed securities 具资产保证的证券
[M8qU$&?] assets accretion 资产增值
#%=vy\r assets and liabilities 资产与负债
e{rHO,#A> assets betterment statement 资产递增表；资产改进表
}77=<N br assets lending 实物放款；有抵押贷款
2gC&R1 H assets of the company passing on the death 死者去世时转移的公司资产
] B-$p p assets pledged as security for liabilities 用作负债抵押的资产
.$ P2W0G assets portfolio 资产投资组合
Mh-*5Rx assets price 资产价格
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<g assets quality 资产质素
9-Nq[i" assets realization 资产变现
,P; a/{U assets refinancing arrangement 资产再集资安排
[/ fwt! assets securitization 资产证券化
{pQ@0 b assets situated outside Hong Kong 在香港以外地方的资产
u;'<- _ assets stripping 削减资产；拆卖资产
*nUpO] assets value 资产值
c |;|%"Mk assignee 承让人
!Z0rTC3d assignment 转让；转让书；转让契
wEHre r assignment of interest 权益转让
6GrMcI@hS assignment of letters patent and trade mark 专利证书及商标转让
}:c,S O! assignment of property 物业转让；物业转让书
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<g assignment right 转让权
;]#4p8lh+ assignor 转让人
;o)`9<es!2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
A86lyBDQ* Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
ZjI/zqBm associate member 附属会员
f )s_e associated body corporate 相联法人团体
{p lmFV associated company 相联公司；联属公司
Q\/":ISq1 associated corporation 相联法团
V[M $o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
coP$7Q . 公认会计师公会〔英国〕
(82\&dfy Association of Futures Exchange Brokers 香港期货经纪协会
KiRt' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@)juP- o% association of underwriters 承保人组织
2Ws/0c assumption of control 接管
dc@wf; o assurance 担保；保险；转易；转易书
s2' :&5( assurance of interest 权益的转易
4f @\f7 \ at 19XX price 按一九ＸＸ年价格计算
f29HQhXqS at a discount 按赔价计算；按贴水价格计算；打折扣
-z~ V at a premium 按溢价计算；按升水价格计算
3PR7g at call 通知付款；按通知
tx&U "] at constant market price 按固定市价计算
` S~@ FX at constant price 按固定价格计算
j}?ZsnqV at cost 按成本计算
.X=M ! at current market price 按当时市价计算；按现时市价计算
B+q+)O+ at current price 按当时价格计算；按现时价格计算
n+F-,=0 at factor cost 按要素成本计算；按生产要素成本计算
(+Nmio at money-of-the-day price 按付款当日价格计算
XL&eJ at or better 按指定或较佳价位〔买卖指令〕
H7XxME at par 按面值计算；平价
+T c(z{; at sight 见票即付
<"|<)BGeI at the close 按收市盘
{msB+n~WZ at the opening 按开市盘
"a`0w9Mm} attestation 见证；见证条款
?[4khQt at-the-money option 平价期权
=iN_Ug+ attorney 受权人；受托代表人
vJj j+: attornment 新拥有人承认书
[\%t<aa attributable profit 可归属利润
#O974f8 attributable share value 可归属股份价值
Z We$(? Auckland Stock Exchange 奥克兰证券交易所
-_f0AfU/a auction 拍卖
#uw*8&%0 auctioneer 拍卖商
fdEj#Ux<H audit 审计；核数
g :e8i~ Audit Commission 审计署
s8I77._s Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
YrcC " 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〕
=z /mI y< audit review 帐目审查
c$SxDYG Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~x^+OXf!^g audited account 审计帐目；经审计的帐目
T9;o.f S audited annual account 经审计的周年帐目
E|A_|FS&% audited balance sheet 经审计的资产负债表
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l bN0v auditor 核数师；核数主任；审计师
m4.V$U,H] auditor's certificate 核数师证明书；审计师证明书
/s0VyUV= auditor's report 核数师报告；审计师报告
89e. \EH Aussie bond 澳元债券
;\&bvGj8V austerity budget 紧缩预算
l aL4ez Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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Ow&UI Australia All Ordinaries Index 澳洲所有普通股票指数
,`2xfVa- Australian Dollar [AUD] 澳元
['YRY B Australian Options Market 澳大利亚期权市场
P>,D$-3 Australian Securities Commission 澳洲证券事务监察委员会
xu pdjT%4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#Q) w$WR Australian Stock Exchange 澳大利亚证券交易所
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!$F Austrian Schilling [ATS] 奥地利先令
xMGd'l? authentication 认证；鉴证
2{tJ '3 authority to purchase 委托购买证；委购书
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v Vv authorization 认可；核准；授权；授权书
(# Kvm authorization by direction 指示授权
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r authorization by instruction 指令授权
=]k_Oq- 1h authorization by warrant 令状授权
"@|V.d@ authorization of unit trust 单位信托的认可
lz5j~t5>Q authorized agent 指定代理人
' GO..m"G authorized capital 法定资本
}pZnWK+ authorized clerk 出市员
TKydOw@P" authorized dealer 认可交易商
Z #V\[ authorized financial institution 认可财务机构
J)& +y;. authorized fund 认可基金
o|im authorized fund house 获授权的基金公司；认可基金公司
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?1`7^BA authorized institution 认可机构
@8d})X33 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
1pr_d"#4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
KT?s\w authorized insurer 获授权保险人；获认可承保人
x%7x^]$ authorized investment 特准投资项目
f6C+2L+Hr authorized person 获授权人
Re u r#K authorized representative 获授权代表
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; authorized share capital 法定股本
Q$5:P & automated quotation system 自动报价系统
(ZSSp1R v Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'0]_8Sy& 自动交易系统〔香港期货交易所有限公司〕
!|QeYGnq6 automatic adjustment mechanism 自动调整机制
] /naH#8G automatic adjustment system 自动调整系统
J}u1\Id% Automatic Clearing House 自动票据交换所
\ku{-^ 7 automatic exchange rates accumulation system 自动化汇率累集系统
AlhiF\+ C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ZDD|MH automatic teller machine [ATM] 自动柜员机
X~4:sJ\P= autopay 自动转帐
e;3 (, available assets 可用资产
^>28>!"1 available fiscal reserve 现存财政储备
hfc!M2/w available profit 可用利润
by[(9+/z$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
k/Ro74f= average 平均；平均数；海损
\kO_"{7n average basic salary 平均基本薪金
pQ\ [F average consumer expenditure 平均消费开支；一般消费开支
AVZ@?aJgF average cost 平均成本
#XPU$= average cost of land production 增辟土地平均成本
&|;!St]!M average daily turnover 平均每日成交额
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< average daily wage rate 平均每日工资率
U.x.gZRo[ average expenditure pattern 平均开支模式
0:8'Ov( average growth rate 平均增长率
FX 3[ U+ average net fixed assets 固定资产平均净值
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6 average of relatives 相对价格平均数
Cu7i Hh Y5 average price 平均价格
xFnMXh t average propensity to consume 平均消费倾向；一般消费倾向
F,:VL*.5kJ average propensity to save 平均储蓄倾向；一般储蓄倾向
s l 5wX average rate 平均率
+w5?{J average revenue 平均收入；平均收益
gk` .8o average stock 平均库存；平均存货
s 1q d/ average yearly rent 平均年租
S22 ; g avoidance of double taxation 避免双重课税
n-_w0Y avoidance of tax 避税
