A:
^.@%n1I"5y A share Ａ股；甲类股份
j`@`M*)GB abatement of tax 减税；减扣免税额
IOxtuR ABN AMRO Bank N.V. 荷兰银行
5$:9nPAH above-the-line expenditure 线上项目支出；经常预算支出
+$>aT (q above-the-line receipt 线上项目收入；经常预算收入
*rxYal4ad ABSA Asia Limited 南非联合亚洲有限公司
g.62XZF@ absolute change 绝对数值变更
Ici4y*`M absolute expenditure 实际开支
7;TMxO=bra absolute guideline figure 绝对准则数字
,37<F XX, absolute interest 绝对权益
;q%z\g A absolute order of discharge 绝对破产解除令
JBc*m absolute profit margin 绝对利润幅度
*wJz0ex7R/ absolute value 实值；绝对值
_(:$
:*@ absolutely vested interest 绝对既得权益
vc 3r [mT absorbed cost 已吸收成本；已分摊成本
"R)n1,0 absorption 吸收；分摊；合并
=#Jx~d [C absorption rate 吸收率；摊配率；分摊率
1]0;2THx ACB Finance Limited 亚洲商业财务有限公司
5Zhl@v,L% acceptable form of reciprocity 合理的互惠条件
KCZ<#ca^ acceptable rate 适当利率；适当汇率
zXlerQWUv acceptance agreement 承兑协议
jbZTlG acceptance for honour 参加承兑
I~~":~& acceptor 承兑人；接受人；受票人
)
5I j acceptor for honour 参加承兑人
$E; Tj|W accident insurance 意外保险
ydY( *] Accident Insurance Association of Hong Kong 香港意外保险公会
rrgOp5aV" accident insurance scheme 意外保险计划
fXnewPr=# accident year basis 意外年度基准
*a|575e< z accommodation 通融；贷款
se>\5k accommodation bill 通融票据；空头票据
pd,d"+ accommodation party 汇票代发人
/TB{|_HbW account balance 帐户余额；帐户结余
=Sr<d|\O account book 帐簿
] FvGAG.* account collected in advance 预收款项
Pz
D30VA account current book 往来帐簿
QAo/d4 account of after-acquired property 事后取得的财产报告
,vMAX?c account of defaulter 拖欠帐目
gWj r|m< account payable 应付帐款
lJfk4 -;M account payee only [A/C payee only] 只可转帐；存入收款人帐户
*a8 <cf account receivable 应收帐款
iYYuZ. account receivable report 应收帐款报表
a0A=R5_ account statement 结单；帐单；会计财务报表
* Z)j"i account title 帐户名称；会计科目
4|Y1W}!0/ accountant's report 会计师报告
1Lje.%(E. Accountant's Report Rules 会计师报告规则
dS Ty x#o accounting and auditing procedure 会计与审计程序；会计与核数程序
~9k E. Accounting Arrangements 《会计安排》
^ ~1QA accounting basis 会计基础
s%vy^x29 accounting by Official Receiver 破产管理署署长呈交的帐目
qW4\t Accounting Circular 《会计通告》
>Sw? F& accounting class 会计类别
ra ^%_ _N} accounting date 记帐日期；会计结算日期
Ax=)J{4v accounting for money 款项核算
}z9v *C Accounting Officer 会计主任
&ZFHWI(P accounting period 会计报告期；会计期
6pC1 C. accounting policy 会计政策；会计方针
Vz-q7*o $S accounting practice 会计惯例
csJ )Pt?d accounting principle 会计准则
~ W4SFp accounting record 会计记录
:?ZrD,D accounting report 会计报告
I!kR:Z Accounting Services Branch [Treasury] 会计事务部〔库务署〕
RZnmia Accounting Society of China 中国会计学会
]D,_<Kk accounting statement 会计报表
u+6D | accounting system 会计制度；会计系统
KC:6^h'. accounting transaction 会计事项；帐务交易
sHPeAa22 accounting treatment 会计处理
d>MDC
.
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tV pXA'"!x accretion 增值；添加
X+ u1p? accrual 应计项目；应累算数目
% `]!atH accrual basis 应计制；权责发生制
Y+g(aak+. accrual basis accounting 应计制会计；权责发生制会计
WLVkrTvX accrue 应累算；应计
8a8D0}' accrued benefit 应累算利益
Ie _{P& J accrued charges 应计费用
rhaq!s38: accrued cumulative preference share dividend 应累算的累积优先股股息
P&[&Dj accrued expenses 应累算费用
)ryP K"V accrued interest payable 应付利息；应计未付利息
C}jrx^u> accrued interest receivable 应收利息；应计未收利息
'T qF}a7 accrued right 累算权益
wm ?%&V/# accruing profit 应累算的利润
*""W`x
accumulated fiscal reserve 累积财政储备
i+T5 (P$ accumulated profit 累积利润；滚存溢利
-j rAk accumulated reserve 累积储备
: #n>Q1}x accumulation of surplus income 累积收益盈余
Tw*p^rU acquired assets 既得资产
*$;Zk!sEF acquisition 收购；购置；取得
a
^juZ acquisition cost 购置成本
{(Mmv[y acquisition expenses 购置费用
`Z{s,!z acquisition of 100% interest 收购全部股权
z_KC G2=5 acquisition of control 取得控制权
DMp@B]> acquisition of fixed assets 购置固定资产
3'A0{(b acquisition of shell “买壳”
fJk'5kv acquisition price 收购价
Sj/v: act of God 天灾
F9las#\J acting partner 执事合伙人
-U9C{q?h active market 买卖活跃的市场；交投畅旺的市场；旺市
ku}`PS0UGd active partner 积极参与的合伙人
o >yXEg active trading 交投活跃
MwQt/Qv= actual circulation 实际流通
fiU#\%uJg actual cost 实际成本
*D[y A actual expenditure 实际开支；实际支出
%`lJA W[ actual income 实际入息；实际收入；实际收益
b"trg {e actual market 现货市场
& { qKoI ] actual price 现货价；实际价格
>RJ&b actual profit 实际利润
rADzJ#CU \ actual quotation 实盘；实际价位；实际报价
K C(z TY actual year basis 按实际年度计算
.EjR<U U actuals 实货
)^ 6Os2 actuarial investigation 精算调查
{;u+? uY actuarial principle 精算原则
(w(k*b/ actuarial report 精算师报告
fsnZHL}=n Actuarial Society of Hong Kong 香港精算学会
J
48$l(l3 actuarial valuation 精算师估值
[Ne'2z actuary 精算师
]Z=al`- ad referendum agreement 暂定协议；有待覆核的协定
v7#|% ad valorem duty 从价税；按值征税
G7-k ,P^ ad valorem duty system 从价税制
,BGUIu6 ad valorem fee 从价费
PVljb=8F ad valorem tariff 从价关税
tW-[.Y -M, additional allowance 额外免税额
w"QZ7EyJ additional amount for unexpired risk 未过期风险的额外款额
4qsxlN>4O additional assessable profit 补加应评税利润
0u( 0*Xl additional assessment 补加评税
*0V'r H) additional commitment 额外承担
Ar?ZU ASJ additional commitment vote 额外承担拨款
.O#7X additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;<b7kepR additional dependent parent allowance 供养父母额外免税额
Q^@7Yg@l additional provision 额外拨款
9~a 5R]x2
additional stamp duty 附加印花税
,D<U PtPQ additional tax 补加税罚款；补加税款
^rjUye%EK Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
q.@% H} adjudged bankrupt 被裁定破产
XsFzSm adjudicated bankrupt 裁定破产人
^si[L52BZ adjudication fee 裁定费；评定印花税额手续费；评估契据费
asmu< adjudication of bankruptcy 裁定破产；宣告破产
"f~OC<GdYs adjudication of insolvency 裁定无力偿还债务
\\ Q ){\S adjusted actual 经调整的实数；调整后的实数
i AXGf V adjusted current assets 经调整的流动资产；调整后的流动资产
Q%J,: J adjusted figure 经调整的数字；调整后的数额
15aPoxo> adjusted liabilities 经调整的负债；调整后的负债
GY0OVAW6'c adjusted loss 经调整的亏损；调整后的亏损
Hfo<EB2Y9N 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
jWh) bsqI! adjusted profit 经调整的利润；调整后的利润
%4YSuZg adjusted surplus 经调整的盈余额；调整后的盈余额
Y(?SE< 4R adjusted value 经调整的价值；调整后的价值
%,ScGQE adjustment 调整；修订；理算〔保险〕
ObS#aRq adjustment centre 调剂中心
V U5</si+ adjustment lag 调整过程的时间差距；调整时差
Iu >4+6 adjustment mechanism 调整机制
+StsSZ adjustment of loss 亏损调整
aU[!*n 4Ux adjustment process 调整过程；调整程序
]gae N2 adjustment range 调整幅度
R1<$VR administered exchange rate 受管制汇率
bs16G3- p Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h5-yhG administration expenses 行政费用
5a)$:oO! administration fee 手续费；行政费
3=} P l, administration in bankruptcy 破产管理
u$(ei2f administration order 遗产管理令
({!H () administrator 管理人；遗产管理人
j?k| -0 administrator of the estate 遗产管理人
87eH~&<1 admission of debt 债项承认书
h/8p2Mrqi admission of proof 接纳债权证明
VhAJ1[k4! advance 放贷款项；垫付款项；预支款项；预付款项
pQC|_T#u advance account 暂支帐目；预付款帐户
s| Q1;%T j advance compensation 预付补偿金
*n[B Bz advance from shareholder 股东垫款
7^LCP* advance pending reimbursement 预支以待日后付还
CQrP%}`r advanced economy 先进经济体系
*W>, 98 advancement 预付；预付财产
Q1|zX@, advances warrant 垫款令
19!;0fe= advancing 贷出
X(3| (1;sV adverse balance 逆差
Y>
}\'$\b adverse exchange 逆汇
EIyFGCw|U advertisement addressed to shareholders 在报章刊登的致股东通告
uZ>q$
F advice for collection 托收通知书
*">CEQ[MT advice of drawing 提款通知书；汇票通知书
9d(#/n advice of payment 付款通知
bw7g L\* Advisory Committee [Securities and Futures Commission]
u7Ix7`V 谘询委员会〔证券及期货事务监察委员会〕
VEn3 b Advisory Committee on Diversification 经济多元化谘询委员会
vX}w_Jj> affidavit 誓章；遗产申报誓章
<8Nr;96IA affidavit of no receipt 述明无收款的誓章
8pftc) k affiliate 联号；联营公司；附属公司
_VmXs&4 affiliated company 附属公司；联号；联营公司
bQ w G"N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
M7 k WJ affordability 负担能力
ZU +_nWnl African Development Bank [AfDB] 非洲开发银行
p|dn &<kd after-acquired property 事后取得的财产
*rHz/& , after-hours dealing 市后交易
_9p79S<+ after-tax profit 税后盈利；税后利润；税后溢利
d"Wuu1tEY agency agreement 代理协议
NuUiW*|`7 agency expenses 代理机构的开支
Q6e7Z-8 agency fee 代理费
Cg`lQY U Agency Law 《代理法》
r3-<~k- agent 代理人；承销人
^3H:I8gRCl agent of company 公司代理人
|JH NF s agent's fee 代理人费；经纪费
,Oy$q~ . aggregate 总计；总数；总体数字
EBz4k)@ m aggregate amount 总款额；总额
Z2H bAI8 aggregate assets and liabilities 总体资产与负债
U,61 3G aggregate at constant price 按固定价格计算的总体数字
nKnrh]hX aggregate demand 总需求
eMmNQRmH aggregate gross position 总持仓量
#d/T7c# aggregate limit 总限额
~UNha/nt aggregate of salaries tax 合计薪俸税
l(}L-:@A aggregate performance 总体表现；总体业绩
_2{_W9k aggregate supply 总体供应
/ #rH18 aggregate surplus 总盈余
UwF-*(#41 aggregate total 整体总额
X u HR aggregate value 总值；合计价值
I.T?A9Z aggregated basis 合计基准
v-q-CI? B# aggregated net chargeable income 合计应课税入息实额
6akI5\b aggregation 合并计算；合计；总和
$?]` 2*i aggregation of incomes of husband and wife 夫妇入息合并计算
SBs! 5 2 aggregation of property 财产的总和
S_OtY]gF agio 差价；贴水
BT_XqO 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》
*n7=m=%) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(6:.u.b 《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》
Th*}U& Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
0chpC)#Q3; 《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》
l}/&6hI+d Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8TP~=qU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
H) "]I3 agreement for a settlement 授产协议
vD?D]8.F~Q agreement for assignment 转让协议
$e--"@[Y agreement for sale 售卖协议；买卖协议
Gau@RX:O agreement for sale and purchase 买卖协议
EJb+yy6 agreement for the payment of interest 支付利息协议
|O oczYf agreement for the repayment of money 还款协议
Yg,b
;H agreement of reinsurance 再保险协议
j u "?b2f Agricultural Bank of China 中国农业银行
/4c`[ air passenger departure tax 飞机乘客离境税
4Y2I'~' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^H1m8= airport tax 机场税
-o`K/f}d alcohol duty 酒精税
Q JrXn6` alienation 让与；让渡；转让
b7~Jl+m alimony 生活费；赡养费
Iz . h All Ordinaries Index [AOI] 所有普通股指数
cg17e all risks 全险；综合险
d^!k{Qx' All Sales Record for Stock Market 《股票市场成交报告》
?~t5>PEonv Allied Capital Resources Limited 新联财务有限公司
!k*B-@F all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_5~|z$GW allocation letter 拨款信件
K@g
~ allocation of fund 分配款项；预留款项
?*+U[*M allocation of profit 利润分配；溢利分配
\/; c^!(< allocation warrant 拨款令
J@E]Fl allotment 分配；配股
>3KlI allotment notice 股份配售通知；配股通知
fHEIys,{ allotment of shares 股份分配
z 5(5\j] allowable 可获宽免；免税的
"c]9Q % allowable business loss 可扣除的营业亏损
{k-_+#W" allowable expenses 可扣税的支出
<#nU 06 fN allowance 免税额；津贴；备抵；准备金
b$fmU"%&| allowance for debts 债项的免税额
O2p E"8=4Q allowance for depreciation by wear and tear 耗损折旧免税额
+_cigxpTc allowance for funeral expenses 殡殓费的免税额
&| ne!wu allowance for inflation 为通货膨胀而预留的款项；通胀准备金
V:J|shRo allowance for repairs and outgoings 修葺及支出方面的免税额
'q |"+; allowance to debtor 给债务人的津贴
Us'JMZ ~ alteration of capital 资本更改
z~3ubta8(@ alternate trustee 候补受托人
Ax;?~v4Z amalgamation 合并
4dCXBTT ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
etiUt~W ambit of charges 征税范围；收费范围
M: %g)FgW amended valuation 经修订的估值
:/szA?:W American Commodities Exchange 美国商品交易所
rg
k1.0 U0 American Express Bank Limited 美国运通银行
d v[.u{#tP American Stock Exchange 美国证券交易所
Y$n +\K amortization 摊销
r,0D I amount due from banks 存放银行同业的款项
24? _k]Y amount due from banks abroad 存放海外银行同业的款项
R8u8jG(4 amount due from holding companies 控股公司欠款
xZ;eV76 amount due from local banks 存放本港银行同业的款项
F9K` N8wlu amount due to banks 银行同业的存款
Y<VX.S2kf amount due to banks abroad 海外银行同业的存款
xW5 `.^5 amount due to holding companies 控股公司存款
m?B=?;B9# amount due to local banks 本港银行同业的存款
Fs $FR-x amount due to outport banks 外埠银行同业的存款
|gP) lR amount for note issue 发行纸币的款额
*P/A&"i[E amount of bond 担保契据的款额
\i//Aq amount of consideration 代价款额
5 0-7L, amount of contribution 供款数额
tugIOA amount of indebtedness 负债款额
- bOtF% amount of principal of the loan 贷款本金额
CkNR{?S amount of rates chargeable 应征差饷数额
w`f66*@Q1 amount of share capital 股本额
mH ju$d amount of sums assured 承保款额
U2<q dknB
amount of variation 变动幅度
JvW 7h(u7g amount of vote 拨款数额
~( XaXu amount payable 应付款额
\EoE/2"< amount receivable 应收款额
B F gxa#De Amsterdam Stock Exchange 阿姆斯特丹证券交易所
S}U_uZ$b analysis 分析
Y 'X!T8 ancillary risk 附属风险
"i/GzD7 `n annual account 周年帐目；周年帐目报表；年度决算；年结
hDW_a y 4 annual accounting date 年结日期
$#s5y~z annual allowance 每年免税额；年积金；年度津贴；年津
2ns,q0I
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BV>9 U5 annual disposable income 每年可动用收入
/]Y#*r8jRi annual estimates 周年预算
v@[3R7|4 annual fee 年费
\ 9V_[xD+ annual general meeting 周年大会
m]MR\E5]By annual growth rate 年增率；每年增长率
5Wa)_@qI)` annual long-term supplement 长期个案每年补助金
^ [m-PS( annual pensionable emolument 可供计算退休金的年薪
\M@IK E annual report 年报
2 SD
Z Annual Report on the Consumer Price Index 《消费物价指数年报》
&R4?]I annual return 周年报表；周年申报表；每年报税表格
Tb?X KO, Annual Return Rules 《周年报表规则》
_ $@fCo0 annual review of consumer prices 每年消费物价回顾
ineSo8| @ annual roll-forward basis 逐年延展方式
27c0wz q annual salary 年薪
wk8fa annual statement 年度报表；年度决算表
kjV>\e Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
VgYy7\?p annuitant 年金受益人
fDB. r$|d annuity 年金
4C_1wk(' annuity contract 年金合约
5!Y \STn annuity on human life 人寿年金
Wc+(xk antecedent debt 先前的债项
,~Xe #e M ante-dated cheque 倒填日期支票
|&WYu,QQ4 anticipated expenditure 预期开支
O]hUOc `k anticipated net profit 预期纯利
,z#D[5 anticipated revenue 预期收入
C}xfo}i anti-inflation measure 反通货膨胀措施
KP0(w(q anti-inflationary stance 反通货膨胀立场
~b)X:ku apparent deficit 表面赤字
>m1b/J3# apparent financial solvency 表面偿债能力
M\CzV$\y apparent partner 表面合伙人
F O_}9 <s application for personal assessment 个人入息课税申请书
z5iCQ4C< application of fund 资金应用
lN5PKsGl application to release as liquidator and to destruct the books of accounts and documents
leNX5 sX 申请免除清盘人职务及毁灭帐簿与文件
0Q7<;'m appointed actuary 委任精算师
}[PwA[k' appointed auditor 委任核数师；委任审计师
[3-u7Fx! appointed trustee 委任的受托人
.Er +*j;&w appointer 委任人
1/:vFX apportioned pro rata 按比例分摊
DKMkCPX% apportionment 分配；分摊
P8dMfD*"E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
s,[ I_IiPf apportionment formula 分摊方程式
RbxQTM_:M apportionment of estate duty 遗产税的分摊
e> 9X appraisal 估价；评估
7lwI]/ZH* appreciable growth 可观增长
ti9e(Jt!O appreciable impact 显着影响
bIBF2m4 appreciable increase 可观增长
|- \anby< appreciation 增值；升值
DPW^OgL; appreciation against other currencies 相对其他货币升值
Lc}hjK appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L7rr/D appreciation tax 增值税
5TuwXz 1v appropriation 拨款；拨用；拨付
e#mf{ 1& appropriation account 拨款帐目
^znUf4N1 Appropriation Bill 拨款法案
M61Nl)|mx& appropriation-in-aid system 补助拨款办法
lc5(^ ~ approved assets 核准资产
$X)|`$#pL# approved basket stock 认可一篮子证券
b1IAp >*2l approved budget 核准预算
]JGq{I>%+6 approved charitable donation 认可慈善捐款
jsgDJ} approved charitable institution 认可慈善机构
R#~l[S8u^ approved currency 核准货币；认可货币
* .wj3' wV approved estimates 核准预算
:E Hk]Hkz
approved estimates of expenditure 核准开支预算
DpmAB. approved overseas insurer 核准海外保险人
oO?+2pTQV approved overseas trust company 核准海外信托公司
Q!IqvmO approved pooled investment fund 核准汇集投资基金
@(6i 1Iwu9 approved provident fund scheme 认可公积金计划
a6z0p%sIZ approved provision 核准拨款
{e2ZW] approved redeemable share 核准可赎回股份
MNe/H\ approved regional stock 认可地区性证券
ZyNgG9JL] approved retirement scheme 认可退休金计划
O_2o/ approved subordinated loan 核准附属贷款
m2(}$z3e arbitrage 套戥；套汇；套利
)_ ! a: arbitrageur 套戥者；套汇者
cL4Go,)w arbitrary amount 临时款项
S m=ln)G= arrangement 措施；安排；协定
\^y~w~g? arrears 欠款
AG vhSd7 arrears of pay 欠付薪酬
vYXh WqL~ arrears of revenue 逾期未收税款；逾期未收的帐项
t d\gk articles of association 组织章程；组织细则；组织章程细则
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P3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0$Mxu7 / ascertainment of profit 确定利润
.0U[n t6 "Asia Clear" “亚洲结算系统”
; t9_*)[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Y}.f&rLe Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\o xf_4X Asian Development Fund [ADF] 亚洲发展基金
ShV_8F z Asian dollar bond 亚洲美元债券
Lhg Asian dollar market 亚洲美元市场
f&5S`} C Asian dollar rate 亚洲美元利率
v.:Q& ] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`/R. 5;$| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
z$m(@Q asked price 沽盘；喊价；索价；卖方报价
w0$+ v / assessable income 应评税入息
Gb[J3:. assessable loss 应评税亏损
#G0'Q2 assessable profit 应评税利润
'*`n"cC: assessable value 应评税值
.,S`VNU assessed profit 估定利润
k-^^Ao*@ assessed value 经评估价值
NF |[j=? assessment 评税；评定；估价；评税单
4, QA {v assessment number 评税编号；估价编号
%K\B )HR assessment of additional tax 补加税评税
dly -mPmP assessment of performance 业绩评估；实绩评价
G2!<C -T{2 Assessor 评税主任
A 9l d9R asset price bubbles 资产价格泡沫
9 {SzE /[ asset-backed securities 具资产保证的证券
c1_Z i assets accretion 资产增值
@zw&-b:qI assets and liabilities 资产与负债
N,9~J"z assets betterment statement 资产递增表；资产改进表
W4nn)qBrh assets lending 实物放款；有抵押贷款
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'" assets of the company passing on the death 死者去世时转移的公司资产
uIn I{> assets pledged as security for liabilities 用作负债抵押的资产
GYf{ ~J assets portfolio 资产投资组合
DU*q hW`X assets price 资产价格
PK&&Vu2M assets quality 资产质素
yF|yZ{ assets realization 资产变现
U_aI!` WXd assets refinancing arrangement 资产再集资安排
G1zP^ogk assets securitization 资产证券化
e9:pS WA-n assets situated outside Hong Kong 在香港以外地方的资产
Q8l vwip assets stripping 削减资产；拆卖资产
^z qQ8{oV assets value 资产值
Kt]vTn7!9 assignee 承让人
Z{#3-O<a+n assignment 转让；转让书；转让契
[\Aws^fD_ assignment of interest 权益转让
[A x :gj assignment of letters patent and trade mark 专利证书及商标转让
a ge8I$*`@ assignment of property 物业转让；物业转让书
I= [0 9o assignment right 转让权
*& _A4) assignor 转让人
l&W :t9o associate 有联系的人；有关连人士；相联者；合伙人；联系人
,:-^O # Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}>,%El/ associate member 附属会员
VpbJe@*D associated body corporate 相联法人团体
r0&LjH&R associated company 相联公司；联属公司
(C`nBiL< associated corporation 相联法团
%t9Kc9u3p Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+",`Mb 公认会计师公会〔英国〕
d= vD Pf Association of Futures Exchange Brokers 香港期货经纪协会
v=dN$B5y3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
q:jv9eL.O association of underwriters 承保人组织
@sd{V assumption of control 接管
Ei<+{P(t0 assurance 担保；保险；转易；转易书
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a;b<I/< assurance of interest 权益的转易
Ae^4 at 19XX price 按一九ＸＸ年价格计算
=7: }/& at a discount 按赔价计算；按贴水价格计算；打折扣
6oq^ n
s- at a premium 按溢价计算；按升水价格计算
"J}B
lB at call 通知付款；按通知
m\
qR myO at constant market price 按固定市价计算
Q>w)b]d~c at constant price 按固定价格计算
/
)[\+Nc at cost 按成本计算
@LU[po1I at current market price 按当时市价计算；按现时市价计算
~Lu,jLKL=[ at current price 按当时价格计算；按现时价格计算
e+2lus,u6t at factor cost 按要素成本计算；按生产要素成本计算
~<W a $~oY at money-of-the-day price 按付款当日价格计算
+Ezl.O@z at or better 按指定或较佳价位〔买卖指令〕
w+\RSqz/ at par 按面值计算；平价
R[vX+d!7 at sight 见票即付
T
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ZkN6 at the close 按收市盘
` -W4/7 at the opening 按开市盘
m^/>C -&C attestation 见证；见证条款
*z~J ] at-the-money option 平价期权
4 #lLC-k attorney 受权人；受托代表人
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K6~')9 Q attributable profit 可归属利润
!+ UXu]kA attributable share value 可归属股份价值
[ >j.x 2= Auckland Stock Exchange 奥克兰证券交易所
.rDao]K auction 拍卖
`C6,**`R$k auctioneer 拍卖商
Xh~oDnP audit 审计；核数
3],(oQq^ Audit Commission 审计署
~g~`,:Qc Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
K TE*Du 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〕
- / 7@ A audit review 帐目审查
@ <'a0)n> Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
* _,yK-et audited account 审计帐目；经审计的帐目
+$^ [ r audited annual account 经审计的周年帐目
z FwO( audited balance sheet 经审计的资产负债表
hNp.%XnnZ auditor 核数师；核数主任；审计师
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t_ auditor's certificate 核数师证明书；审计师证明书
}4Gn$'e auditor's report 核数师报告；审计师报告
,
d4i0;2}+ Aussie bond 澳元债券
@$!"}xDR' austerity budget 紧缩预算
WCI'Kh
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
GL&rT& Australia All Ordinaries Index 澳洲所有普通股票指数
p1ER<_fp Australian Dollar [AUD] 澳元
o3OJI_
v & Australian Options Market 澳大利亚期权市场
W;,RU8\f Australian Securities Commission 澳洲证券事务监察委员会
w;Pe_m7\EO Australian Society of Certified Practising Accountants 澳洲执业会计师公会
`-rtU Australian Stock Exchange 澳大利亚证券交易所
H[r6 4~Sth Austrian Schilling [ATS] 奥地利先令
$T2zs$ authentication 认证；鉴证
I =K<%. authority to purchase 委托购买证；委购书
MY&?*pV) authorization 认可；核准；授权；授权书
V5I xZn% authorization by direction 指示授权
!6s]p%{V authorization by instruction 指令授权
!<>`G0 authorization by warrant 令状授权
qMBEJ< o authorization of unit trust 单位信托的认可
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ZI' q authorized agent 指定代理人
xz/G$7q7 authorized capital 法定资本
6y@o [=m authorized clerk 出市员
q1%xk =8 authorized dealer 认可交易商
0@#d($'1?Z authorized financial institution 认可财务机构
@y# u!} authorized fund 认可基金
_x7>d:C authorized fund house 获授权的基金公司；认可基金公司
_ 1\H{x authorized institution 认可机构
gLg\W3TOi authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
d[ce3':z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9Bu=8P? authorized insurer 获授权保险人；获认可承保人
hN1{?PQ authorized investment 特准投资项目
j0e1CSE authorized person 获授权人
6rAenK-% authorized representative 获授权代表
Vao3 &#D8 authorized share capital 法定股本
As#/ln$nE automated quotation system 自动报价系统
)|S!k\^A Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~eGtoEY 自动交易系统〔香港期货交易所有限公司〕
Jz_`dLL^ w automatic adjustment mechanism 自动调整机制
qI\B;&hr( automatic adjustment system 自动调整系统
V ;M'd@ Automatic Clearing House 自动票据交换所
z#olKBs automatic exchange rates accumulation system 自动化汇率累集系统
DTx>^<Tk Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
O@KAh5EB automatic teller machine [ATM] 自动柜员机
A Rjox` autopay 自动转帐
IAbH_+7O available assets 可用资产
of .=n available fiscal reserve 现存财政储备
}j#c#''i available profit 可用利润
qI gb;=V Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
f Aeq(tI= average 平均；平均数；海损
mz .u K2l{ average basic salary 平均基本薪金
ob=IaZ@? average consumer expenditure 平均消费开支；一般消费开支
I [v~nY~l` average cost 平均成本
l8!n!sC[, average cost of land production 增辟土地平均成本
=ThacZHb8 average daily turnover 平均每日成交额
ze Hs5P8}r average daily wage rate 平均每日工资率
]P(_
d'} average expenditure pattern 平均开支模式
zQ, ymf T average growth rate 平均增长率
#c2JWDH1F average net fixed assets 固定资产平均净值
pS)/yMlVj average of relatives 相对价格平均数
3sBu`R*hk average price 平均价格
J$i5A9IUr average propensity to consume 平均消费倾向；一般消费倾向
W6uz
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H9T'{R*FC average rate 平均率
Y- c_ 2 ) average revenue 平均收入；平均收益
L [ 7Aa"R average stock 平均库存；平均存货
5?4jD]Z average yearly rent 平均年租
Y[ t oN9, avoidance of double taxation 避免双重课税
i!EN/Bd avoidance of tax 避税
