A:
>V(2Ke Y A share Ａ股；甲类股份
Gx ZQ{
\ abatement of tax 减税；减扣免税额
*vhm ABN AMRO Bank N.V. 荷兰银行
tL+8nTL above-the-line expenditure 线上项目支出；经常预算支出
z s"AYxr above-the-line receipt 线上项目收入；经常预算收入
pOI+ ABSA Asia Limited 南非联合亚洲有限公司
b=T+#Jb absolute change 绝对数值变更
VP 4t~$" absolute expenditure 实际开支
|->y'V absolute guideline figure 绝对准则数字
UK K}$B absolute interest 绝对权益
&SN$D5U' absolute order of discharge 绝对破产解除令
(P#2Am$ absolute profit margin 绝对利润幅度
i`] M2Q absolute value 实值；绝对值
,:\2Lf absolutely vested interest 绝对既得权益
l3MbCBX2 absorbed cost 已吸收成本；已分摊成本
;( 0:6P8I absorption 吸收；分摊；合并
xN"KSQpu absorption rate 吸收率；摊配率；分摊率
H[N&Wiq/| ACB Finance Limited 亚洲商业财务有限公司
pjj
5 acceptable form of reciprocity 合理的互惠条件
G^mk<pH acceptable rate 适当利率；适当汇率
'v| 2} T* acceptance agreement 承兑协议
$fKwJFr acceptance for honour 参加承兑
L)nVNY@Mc acceptor 承兑人；接受人；受票人
o m_&|9B) acceptor for honour 参加承兑人
h.=B!wKK accident insurance 意外保险
uWnS<O Accident Insurance Association of Hong Kong 香港意外保险公会
&< Gq-IN accident insurance scheme 意外保险计划
1]>KuXd
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IPx fjBC+J accommodation 通融；贷款
l !AZ$IV accommodation bill 通融票据；空头票据
g41Lh3dj accommodation party 汇票代发人
gy =`c MS@ account balance 帐户余额；帐户结余
` 4EOy:a
account book 帐簿
Bhq(b V account collected in advance 预收款项
@I"Aet'XV account current book 往来帐簿
<uTsX v account of after-acquired property 事后取得的财产报告
3X!~*_i C account of defaulter 拖欠帐目
$Qy(ed account payable 应付帐款
pO+1?c43 account payee only [A/C payee only] 只可转帐；存入收款人帐户
2F VKgyV account receivable 应收帐款
h5F'eur account receivable report 应收帐款报表
uBE,z>/,; account statement 结单；帐单；会计财务报表
<Ab:yD`K! account title 帐户名称；会计科目
(Z"Xp{u accountant's report 会计师报告
`u>BtAx8 Accountant's Report Rules 会计师报告规则
mTP.W#N accounting and auditing procedure 会计与审计程序；会计与核数程序
[d&Faa[` Accounting Arrangements 《会计安排》
Fcr@Un' accounting basis 会计基础
*>' R
R< accounting by Official Receiver 破产管理署署长呈交的帐目
AB HZ)OM Accounting Circular 《会计通告》
Lv^ j
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\7 j)^ accounting date 记帐日期；会计结算日期
k xn;; accounting for money 款项核算
*i?qOv /=> Accounting Officer 会计主任
`X^e}EGWu accounting period 会计报告期；会计期
YqJIp. Z accounting policy 会计政策；会计方针
Ez$5wY^J accounting practice 会计惯例
n#&RY%#` accounting principle 会计准则
xRY5[=97 accounting record 会计记录
\QMSka> accounting report 会计报告
?@#}%<yEq Accounting Services Branch [Treasury] 会计事务部〔库务署〕
'j 3'n0o Accounting Society of China 中国会计学会
P~qVr#eU accounting statement 会计报表
&" kx (B accounting system 会计制度；会计系统
3 QHZC0AY accounting transaction 会计事项；帐务交易
{PVu3 W accounting treatment 会计处理
,){0y%c#y accounting year 会计年度
)[K 3p{ 4 accretion 增值；添加
ibuI /VDF accrual 应计项目；应累算数目
|"-,C} O accrual basis 应计制；权责发生制
U KJY.W!w4 accrual basis accounting 应计制会计；权责发生制会计
Q]7Q accrue 应累算；应计
2DC#PX)i accrued benefit 应累算利益
`P5"5N\h accrued charges 应计费用
.~U9 *5d accrued cumulative preference share dividend 应累算的累积优先股股息
LuqaGy}>- accrued expenses 应累算费用
IB6]W j accrued interest payable 应付利息；应计未付利息
{;}8Z $ accrued interest receivable 应收利息；应计未收利息
sR 9F: accrued right 累算权益
Ii,:+o% accruing profit 应累算的利润
\O:xw-eG
accumulated fiscal reserve 累积财政储备
\S<5b&G
accumulated profit 累积利润；滚存溢利
O+8`. accumulated reserve 累积储备
4AM*KI accumulation of surplus income 累积收益盈余
!qpu / acquired assets 既得资产
\Cs<' (= acquisition 收购；购置；取得
S }n;..{ acquisition cost 购置成本
0@Ijk(| acquisition expenses 购置费用
|d 3agfS[n acquisition of 100% interest 收购全部股权
0&\Aw'21 acquisition of control 取得控制权
(> K$gAQH acquisition of fixed assets 购置固定资产
2$o[ acquisition of shell “买壳”
0/ Ht;( acquisition price 收购价
b
tu:@s8ci act of God 天灾
(L o2fY5 acting partner 执事合伙人
hjG1fgEj active market 买卖活跃的市场；交投畅旺的市场；旺市
,![=_ d active partner 积极参与的合伙人
mCGcM^21-x active trading 交投活跃
XJzXxhk2 actual circulation 实际流通
".)_k t[ actual cost 实际成本
%yMzgk[u actual expenditure 实际开支；实际支出
`-H:j:U{ actual income 实际入息；实际收入；实际收益
?W
n(ciO actual market 现货市场
:65HMWy. actual price 现货价；实际价格
W =zG actual profit 实际利润
E%^28}dN actual quotation 实盘；实际价位；实际报价
4 B] 61|A actual year basis 按实际年度计算
Y2X1!Em>B actuals 实货
F&*M$@u5 actuarial investigation 精算调查
S0+zq< actuarial principle 精算原则
upDQNG>d actuarial report 精算师报告
u,m-6@ il Actuarial Society of Hong Kong 香港精算学会
1955 (:I actuarial valuation 精算师估值
1,j9(m2 actuary 精算师
!T* B{+| ad referendum agreement 暂定协议；有待覆核的协定
<yS"c5D6 ad valorem duty 从价税；按值征税
D H
!Br ad valorem duty system 从价税制
S
|x)7NC ad valorem fee 从价费
0'hx w 3# ad valorem tariff 从价关税
OkZ! ZS
h additional allowance 额外免税额
psC7I E<v additional amount for unexpired risk 未过期风险的额外款额
I{ zE73 additional assessable profit 补加应评税利润
yU|ji?)e additional assessment 补加评税
u B1!*S1f additional commitment 额外承担
fqb$_>3Ol additional commitment vote 额外承担拨款
C.E> ) additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
pC mJY additional dependent parent allowance 供养父母额外免税额
Fw9``{ 4w additional provision 额外拨款
nEm7&Gb additional stamp duty 附加印花税
g8+,wSE additional tax 补加税罚款；补加税款
*$(CiyF! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@(c<av? adjudged bankrupt 被裁定破产
@S7=6RKa[ adjudicated bankrupt 裁定破产人
n6 G& ^Oj adjudication fee 裁定费；评定印花税额手续费；评估契据费
=BS'oBn^6 adjudication of bankruptcy 裁定破产；宣告破产
XQOprIJ
U adjudication of insolvency 裁定无力偿还债务
F?} *ovy adjusted actual 经调整的实数；调整后的实数
['emP1g ~ adjusted current assets 经调整的流动资产；调整后的流动资产
%h"<
IA
S. adjusted figure 经调整的数字；调整后的数额
Z5Ihc%J^ adjusted liabilities 经调整的负债；调整后的负债
_)E8XyzF adjusted loss 经调整的亏损；调整后的亏损
q m=F6*@} adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
! |h2&tH adjusted profit 经调整的利润；调整后的利润
{,FeNf46 adjusted surplus 经调整的盈余额；调整后的盈余额
" B{0-H+ adjusted value 经调整的价值；调整后的价值
rO$>zdmYHs adjustment 调整；修订；理算〔保险〕
va(9{AXI adjustment centre 调剂中心
[\9(@Bx adjustment lag 调整过程的时间差距；调整时差
23$ hwr&G\ adjustment mechanism 调整机制
|u"R(7N* adjustment of loss 亏损调整
#>jH[Q adjustment process 调整过程；调整程序
. p9h$z^ adjustment range 调整幅度
P$/A! r administered exchange rate 受管制汇率
/Q8A"'Nk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
X&s\_j Q administration expenses 行政费用
a{HgIQg_>R administration fee 手续费；行政费
(eG]Cp@ administration in bankruptcy 破产管理
H}V*<mg w administration order 遗产管理令
$Q?G*@y administrator 管理人；遗产管理人
.eNwC .8i administrator of the estate 遗产管理人
s66XdM admission of debt 债项承认书
~c Bc&u:" admission of proof 接纳债权证明
sK-|xU. advance 放贷款项；垫付款项；预支款项；预付款项
jL+}F /~r advance account 暂支帐目；预付款帐户
S1juA V= advance compensation 预付补偿金
0 a 6@HwO advance from shareholder 股东垫款
""'eTpe advance pending reimbursement 预支以待日后付还
2{kfbm-89t advanced economy 先进经济体系
UT<b v}(J advancement 预付；预付财产
SE )j}go advances warrant 垫款令
tc <M]4- advancing 贷出
;9p5YxD adverse balance 逆差
|a k C adverse exchange 逆汇
(l8r>V advertisement addressed to shareholders 在报章刊登的致股东通告
[l%fL9 advice for collection 托收通知书
/B@% pq advice of drawing 提款通知书；汇票通知书
+ wW advice of payment 付款通知
_@p f1d$
Advisory Committee [Securities and Futures Commission]
kqigFcz!Y 谘询委员会〔证券及期货事务监察委员会〕
B"8JFf}"q Advisory Committee on Diversification 经济多元化谘询委员会
11<@++,i affidavit 誓章；遗产申报誓章
Z*(! `,.bB affidavit of no receipt 述明无收款的誓章
J
s<MJ4r>/ affiliate 联号；联营公司；附属公司
fyq] M_5 affiliated company 附属公司；联号；联营公司
^xw [d}0 S affirmation [estate duty] 非宗教式宣誓〔遗产税〕
e1^{ affordability 负担能力
`J#xyDL6? African Development Bank [AfDB] 非洲开发银行
i? _D]BY4 after-acquired property 事后取得的财产
x]><}! \<& after-hours dealing 市后交易
s.`%Z Dl@Y after-tax profit 税后盈利；税后利润；税后溢利
5'c+313 lm agency agreement 代理协议
#X@<U <R agency expenses 代理机构的开支
f93rY < agency fee 代理费
@EP{VV Agency Law 《代理法》
]7S7CVDk4 agent 代理人；承销人
sJI - agent of company 公司代理人
ym*#ZE`B! agent's fee 代理人费；经纪费
Y0X 94k.u aggregate 总计；总数；总体数字
Bd B ` aggregate amount 总款额；总额
Q `p}X&^a aggregate assets and liabilities 总体资产与负债
5@>4) dk\ aggregate at constant price 按固定价格计算的总体数字
}:9| *m<$t aggregate demand 总需求
?sf2h:\N aggregate gross position 总持仓量
o j(A`[ aggregate limit 总限额
/zG-\e U aggregate of salaries tax 合计薪俸税
v(@+6#& aggregate performance 总体表现；总体业绩
S5E,f?l aggregate supply 总体供应
-=Eq/s u% aggregate surplus 总盈余
&>zy_) aggregate total 整体总额
?fa , [r|G aggregate value 总值；合计价值
U~#^ ^ aggregated basis 合计基准
>RL6Jbo| aggregated net chargeable income 合计应课税入息实额
Z_V&IQo-7 aggregation 合并计算；合计；总和
o(X90X aggregation of incomes of husband and wife 夫妇入息合并计算
@@{_[ir aggregation of property 财产的总和
0]eh>ab> agio 差价；贴水
!OoaE* s Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
me[J\MJ;w^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
ghobu}wuF 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
oY2?W Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
kL PO+lg+ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
K!- &Zv Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
%YvSHh;c 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*4 hOCQ[ agreement for a settlement 授产协议
\/'#=q1 agreement for assignment 转让协议
X \p`pw$ agreement for sale 售卖协议；买卖协议
-4y)qGb*? agreement for sale and purchase 买卖协议
o.A} `` agreement for the payment of interest 支付利息协议
t=W$'*P0} agreement for the repayment of money 还款协议
tU)r[2H2 agreement of reinsurance 再保险协议
}OP%p/eY Agricultural Bank of China 中国农业银行
Wr HgF*[ air passenger departure tax 飞机乘客离境税
i_9Cc$Qh< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9B#)h)h(= airport tax 机场税
CdzkMVH alcohol duty 酒精税
+ 1+A3 alienation 让与；让渡；转让
/[nZ#zj!3 alimony 生活费；赡养费
=Qj+Ug' All Ordinaries Index [AOI] 所有普通股指数
*<.WL"Qhl all risks 全险；综合险
Yn$> QS 4 All Sales Record for Stock Market 《股票市场成交报告》
C;)Xwm>e Allied Capital Resources Limited 新联财务有限公司
8!& ds~? all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=Y]' 5cn{ allocation letter 拨款信件
,Og[[0g allocation of fund 分配款项；预留款项
VO @
4A6 allocation of profit 利润分配；溢利分配
l NA' M& allocation warrant 拨款令
EN-8uY. allotment 分配；配股
1fO2)$Y allotment notice 股份配售通知；配股通知
fUp|3bBE allotment of shares 股份分配
`Dz]z_
allowable 可获宽免；免税的
mHI4wS>()+ allowable business loss 可扣除的营业亏损
Z}LOy^TL allowable expenses 可扣税的支出
N. 5KPAvg% allowance 免税额；津贴；备抵；准备金
7>t$<J allowance for debts 债项的免税额
e}?1T7NPG] allowance for depreciation by wear and tear 耗损折旧免税额
hk"9D<&i>b allowance for funeral expenses 殡殓费的免税额
a_ 9 |xI allowance for inflation 为通货膨胀而预留的款项；通胀准备金
m|nL!Wc allowance for repairs and outgoings 修葺及支出方面的免税额
J/]o WC`u allowance to debtor 给债务人的津贴
CSG+bqUG alteration of capital 资本更改
9 N*S-Po= alternate trustee 候补受托人
>p]WCb'PH amalgamation 合并
5Aa31"43n ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`uNvFlP ambit of charges 征税范围；收费范围
*3.yumcv{L amended valuation 经修订的估值
Z/NGv American Commodities Exchange 美国商品交易所
1C}pv{0:& American Express Bank Limited 美国运通银行
z,}c?BP American Stock Exchange 美国证券交易所
EDq$vB amortization 摊销
tyn?o amount due from banks 存放银行同业的款项
EU^}NZW&v: amount due from banks abroad 存放海外银行同业的款项
cwM#X;FGq
amount due from holding companies 控股公司欠款
J3lG"Ww amount due from local banks 存放本港银行同业的款项
iL7-4Lv# amount due to banks 银行同业的存款
9&O#+FU amount due to banks abroad 海外银行同业的存款
C z=A{< ^g amount due to holding companies 控股公司存款
|c 06ix;). amount due to local banks 本港银行同业的存款
{FV,j.D amount due to outport banks 外埠银行同业的存款
vB{; N
amount for note issue 发行纸币的款额
.-('C> @ amount of bond 担保契据的款额
fW5" 4, amount of consideration 代价款额
!7mvyc!'! amount of contribution 供款数额
~{1/* &P amount of indebtedness 负债款额
NK amount of principal of the loan 贷款本金额
$tDCS amount of rates chargeable 应征差饷数额
] ZR{D7.? amount of share capital 股本额
r6F{ amount of sums assured 承保款额
>+Sv9S amount of variation 变动幅度
RI[ 7M ( amount of vote 拨款数额
}J+ ce amount payable 应付款额
%jbJ6c amount receivable 应收款额
)){PBT}t] Amsterdam Stock Exchange 阿姆斯特丹证券交易所
&jXca| wAR analysis 分析
pIID= 8RJ. ancillary risk 附属风险
Wz6]*P`qv annual account 周年帐目；周年帐目报表；年度决算；年结
~8H&m,{j annual accounting date 年结日期
m0x J05Zx annual allowance 每年免税额；年积金；年度津贴；年津
3 :]{(@J annual balance 年度余额
PZ annual disposable income 每年可动用收入
)XmCy"xx annual estimates 周年预算
pgz:F#> annual fee 年费
klK-,J annual general meeting 周年大会
#;\L,a|>* annual growth rate 年增率；每年增长率
p |&ZJ@3 annual long-term supplement 长期个案每年补助金
vHs> ba$" annual pensionable emolument 可供计算退休金的年薪
$' A4RVVT annual report 年报
iX8h2l Annual Report on the Consumer Price Index 《消费物价指数年报》
^ [X|As2 annual return 周年报表；周年申报表；每年报税表格
m%e^&N#%6r Annual Return Rules 《周年报表规则》
KXoL,)Hl annual review of consumer prices 每年消费物价回顾
'h!h! annual roll-forward basis 逐年延展方式
U Lp)T`P annual salary 年薪
bc 3|;O annual statement 年度报表；年度决算表
[+hy_Nc$ 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
Ij;==f~G annuitant 年金受益人
x !#Ma annuity 年金
]k[ Q] :q annuity contract 年金合约
Cp .1/ annuity on human life 人寿年金
YXczyZA`x antecedent debt 先前的债项
,~?A,9?%: ante-dated cheque 倒填日期支票
J- t=1 anticipated expenditure 预期开支
M(n<Iu4^_ anticipated net profit 预期纯利
fnVW/23 anticipated revenue 预期收入
2x7(}+eD anti-inflation measure 反通货膨胀措施
c&E*KfO G anti-inflationary stance 反通货膨胀立场
bn0"M+7)f apparent deficit 表面赤字
/#-,R,Q apparent financial solvency 表面偿债能力
o/tVcv apparent partner 表面合伙人
i&A{L}eCr: application for personal assessment 个人入息课税申请书
.+{n A}Bc application of fund 资金应用
tj#=%m?8V; application to release as liquidator and to destruct the books of accounts and documents
K(-G: | 申请免除清盘人职务及毁灭帐簿与文件
Zvd ;KGO(a appointed actuary 委任精算师
Nj0-`j0E appointed auditor 委任核数师；委任审计师
52>[d3I3 appointed trustee 委任的受托人
VKq0 <+M appointer 委任人
$Nj' OJSj% apportioned pro rata 按比例分摊
8q_1(& O apportionment 分配；分摊
JfI aOhKs] Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
. o-0aBG apportionment formula 分摊方程式
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v2W apportionment of estate duty 遗产税的分摊
@MNl*~'$.[ appraisal 估价；评估
pY^pTWs( appreciable growth 可观增长
AC 9{*K[ appreciable impact 显着影响
X HWh'G9 appreciable increase 可观增长
J|n(dVen/ appreciation 增值；升值
2-B6IPeI appreciation against other currencies 相对其他货币升值
9uA,
+ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
J y]FrSm^ appreciation tax 增值税
8!Wfd)4=,F appropriation 拨款；拨用；拨付
[NQmL=l appropriation account 拨款帐目
9T8|y]0F Appropriation Bill 拨款法案
;): 8yBMk appropriation-in-aid system 补助拨款办法
Qy4X#wgD approved assets 核准资产
Ty`-r5 approved basket stock 认可一篮子证券
!a' K & approved budget 核准预算
IkSX\* approved charitable donation 认可慈善捐款
e{v,x1Y_z( approved charitable institution 认可慈善机构
p G)9=X!9 approved currency 核准货币；认可货币
P#AAOSlLV approved estimates 核准预算
gsW=3m&` approved estimates of expenditure 核准开支预算
Z 6 t E{/ approved overseas insurer 核准海外保险人
LiiK3!^i approved overseas trust company 核准海外信托公司
4st~3,lR$ approved pooled investment fund 核准汇集投资基金
@)9REA(U approved provident fund scheme 认可公积金计划
Jb( DJ-& approved provision 核准拨款
f&6w;T= approved redeemable share 核准可赎回股份
99J+$A1 approved regional stock 认可地区性证券
PPUEkvH
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IO}+[%ptc* approved subordinated loan 核准附属贷款
Xy:Gj, @ arbitrage 套戥；套汇；套利
n"(7dl? arbitrageur 套戥者；套汇者
BmJkt3j." arbitrary amount 临时款项
MB1sQReOO arrangement 措施；安排；协定
4O$ m R arrears 欠款
pgC d arrears of pay 欠付薪酬
?g5iok { arrears of revenue 逾期未收税款；逾期未收的帐项
4BH tR017r articles of association 组织章程；组织细则；组织章程细则
`2>XH:+7F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
:lgHL3yl ascertainment of profit 确定利润
q_-ma_ F#s "Asia Clear" “亚洲结算系统”
-<8B, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]PeLcB Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^&C&~}Zv Asian Development Fund [ADF] 亚洲发展基金
uK"^*NEC'; Asian dollar bond 亚洲美元债券
3 .(.*> Asian dollar market 亚洲美元市场
Hr(6TLNw Asian dollar rate 亚洲美元利率
| @uq() Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
DYc.to- Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9~=gw P asked price 沽盘；喊价；索价；卖方报价
4S'[\ZJO assessable income 应评税入息
E3y6c) < assessable loss 应评税亏损
U ?^OD assessable profit 应评税利润
lco~X DI assessable value 应评税值
^SEc./$ assessed profit 估定利润
IDj_l+?c assessed value 经评估价值
p`\3if' assessment 评税；评定；估价；评税单
cvhlRI%6 assessment number 评税编号；估价编号
_8al assessment of additional tax 补加税评税
+-U@0&Y3M assessment of performance 业绩评估；实绩评价
pQqbZ3] Assessor 评税主任
a|U}Ammr asset price bubbles 资产价格泡沫
I=U+GY: asset-backed securities 具资产保证的证券
l( gJLjTH% assets accretion 资产增值
3QIdN assets and liabilities 资产与负债
l`DtiJ?$$0 assets betterment statement 资产递增表；资产改进表
Y=9q J`q assets lending 实物放款；有抵押贷款
F@<O;b#Ip assets of the company passing on the death 死者去世时转移的公司资产
i[PvDv"n assets pledged as security for liabilities 用作负债抵押的资产
mU50 pM~/i assets portfolio 资产投资组合
]+mjOks~ assets price 资产价格
r)Or\HL assets quality 资产质素
WPtMds4 assets realization 资产变现
J`W-]3S# assets refinancing arrangement 资产再集资安排
A1Ka(3" assets securitization 资产证券化
-H`\?
R assets situated outside Hong Kong 在香港以外地方的资产
] \7lbLv assets stripping 削减资产；拆卖资产
9MT? .q assets value 资产值
Jfb Kf~g assignee 承让人
L1rwIOgq^ assignment 转让；转让书；转让契
`{DG;J03[ assignment of interest 权益转让
yji>*XG assignment of letters patent and trade mark 专利证书及商标转让
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nm&~ assignment of property 物业转让；物业转让书
=9^Q"t4 assignment right 转让权
p+ RAtR f assignor 转让人
z /we it associate 有联系的人；有关连人士；相联者；合伙人；联系人
_$8{;1$T? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
8qN "3 Et associate member 附属会员
V>B'+b +< associated body corporate 相联法人团体
m*`cuSU|o associated company 相联公司；联属公司
vm|!{5l:=y associated corporation 相联法团
W,DZ ;). % Association of Chartered Certified Accountants [ACCA] [United Kingdom]
WK*S 4 c 公认会计师公会〔英国〕
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fe Association of Futures Exchange Brokers 香港期货经纪协会
3B;}j/h2 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3I]Fdp)' association of underwriters 承保人组织
'[Xl>Z[ assumption of control 接管
0p otz] } assurance 担保；保险；转易；转易书
V`[P4k+b assurance of interest 权益的转易
`os8;`G at 19XX price 按一九ＸＸ年价格计算
(|dPeix| at a discount 按赔价计算；按贴水价格计算；打折扣
<~N%W#z/ at a premium 按溢价计算；按升水价格计算
Vg{Zv4+t at call 通知付款；按通知
p !}ZdX[u at constant market price 按固定市价计算
7u::5 W-q at constant price 按固定价格计算
U_l7CC K + at cost 按成本计算
G,=F<TnI' at current market price 按当时市价计算；按现时市价计算
Hng!' at current price 按当时价格计算；按现时价格计算
7D at factor cost 按要素成本计算；按生产要素成本计算
#I;D at money-of-the-day price 按付款当日价格计算
qcYNtEs*c at or better 按指定或较佳价位〔买卖指令〕
7l R<@$q at par 按面值计算；平价
Ew]<jF|.# at sight 见票即付
c yP,[?N at the close 按收市盘
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P>@n# at the opening 按开市盘
8bt53ta attestation 见证；见证条款
;T>+, at-the-money option 平价期权
9#Bx]wy attorney 受权人；受托代表人
;gUXvx~~r attornment 新拥有人承认书
x/xb1" attributable profit 可归属利润
srK53vKMHW attributable share value 可归属股份价值
'y.JcS!| Auckland Stock Exchange 奥克兰证券交易所
;\x~ '@ auction 拍卖
wd wp9 r auctioneer 拍卖商
L7}i
q0 audit 审计；核数
LQqfi
~ Audit Commission 审计署
=T4u ":#N; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
tFiR!f) 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〕
3{e'YD~hP audit review 帐目审查
iX%n0i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=JW[pRI5a audited account 审计帐目；经审计的帐目
x,\!DLq:p audited annual account 经审计的周年帐目
4jGLAor| audited balance sheet 经审计的资产负债表
U(*yL- auditor 核数师；核数主任；审计师
t.)AggXj# auditor's certificate 核数师证明书；审计师证明书
3fp> 4;ym' auditor's report 核数师报告；审计师报告
m2 O&2[ g Aussie bond 澳元债券
UOt8Q0)} austerity budget 紧缩预算
'_ 0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
krjN7& Australia All Ordinaries Index 澳洲所有普通股票指数
r|fO7 PD Australian Dollar [AUD] 澳元
|1Hc& Australian Options Market 澳大利亚期权市场
S y Australian Securities Commission 澳洲证券事务监察委员会
Y@%`ZPJ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
G6Nb{m Australian Stock Exchange 澳大利亚证券交易所
MM gx|" Austrian Schilling [ATS] 奥地利先令
9B=1 Yr[ authentication 认证；鉴证
OKAkl authority to purchase 委托购买证；委购书
=EpJZt authorization 认可；核准；授权；授权书
=cn~BnowY authorization by direction 指示授权
R i @`a authorization by instruction 指令授权
X;VQEDMPU authorization by warrant 令状授权
k. GA8=]> authorization of unit trust 单位信托的认可
]Ik%#l.G_ authorized agent 指定代理人
CGZ^hoh/ authorized capital 法定资本
>DP:GcTG authorized clerk 出市员
ARW Z; GX authorized dealer 认可交易商
8r^ ~0nm authorized financial institution 认可财务机构
/g76Hw>H authorized fund 认可基金
z"UPyW1? authorized fund house 获授权的基金公司；认可基金公司
Js{= i>D authorized institution 认可机构
c AEok P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
EB,4PEe: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&{z<kmc$6 authorized insurer 获授权保险人；获认可承保人
B4Lx{u no authorized investment 特准投资项目
S_\
F authorized person 获授权人
f Iy]/ authorized representative 获授权代表
9 Cvn6{ authorized share capital 法定股本
Cv^`&\[SW+ automated quotation system 自动报价系统
y LM"+.?pL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
K)N 0,Qwu 自动交易系统〔香港期货交易所有限公司〕
q3S+Y9L automatic adjustment mechanism 自动调整机制
8 omC%a}9m automatic adjustment system 自动调整系统
%e_"CS Automatic Clearing House 自动票据交换所
LchnBtjn automatic exchange rates accumulation system 自动化汇率累集系统
s bS~N*{E Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
LM"y\q ] automatic teller machine [ATM] 自动柜员机
DDeE(E autopay 自动转帐
50n}my'2h available assets 可用资产
z-,VnhLx available fiscal reserve 现存财政储备
q SD9P ue available profit 可用利润
\ZH&LPAY Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
qZ X/@Yxz average 平均；平均数；海损
DC:)Ysuj average basic salary 平均基本薪金
E\ th%q,mG average consumer expenditure 平均消费开支；一般消费开支
s 3r=mp{ average cost 平均成本
4c159wsnQ average cost of land production 增辟土地平均成本
8C7Z{@A&# average daily turnover 平均每日成交额
Qh`:<KI average daily wage rate 平均每日工资率
LFu%v7L` average expenditure pattern 平均开支模式
P8I*dvu _ average growth rate 平均增长率
Y*LaBxt Q average net fixed assets 固定资产平均净值
X_ ?97iXjx average of relatives 相对价格平均数
YZE.@Rz average price 平均价格
\#,t O%D average propensity to consume 平均消费倾向；一般消费倾向
MGt]' } average propensity to save 平均储蓄倾向；一般储蓄倾向
JTW)*q9a average rate 平均率
!;3PG9n3|h average revenue 平均收入；平均收益
a07= tD average stock 平均库存；平均存货
ll<NIdf\r average yearly rent 平均年租
-]S.<8<$ avoidance of double taxation 避免双重课税
G>z,#Xt avoidance of tax 避税
