A:
ZjWI~"] A share Ａ股；甲类股份
+d<o2n4! abatement of tax 减税；减扣免税额
t\ ym4`" ABN AMRO Bank N.V. 荷兰银行
s~3"*,3@ above-the-line expenditure 线上项目支出；经常预算支出
/@:I\&{f'9 above-the-line receipt 线上项目收入；经常预算收入
r+>gIX+Fl ABSA Asia Limited 南非联合亚洲有限公司
m)V %l0 absolute change 绝对数值变更
^I7iEv absolute expenditure 实际开支
dj 4 :r!5_ absolute guideline figure 绝对准则数字
29:] cL(5 absolute interest 绝对权益
5LR
k)@t absolute order of discharge 绝对破产解除令
umI@ej+D absolute profit margin 绝对利润幅度
y-9Mm9J absolute value 实值；绝对值
F8nR.| absolutely vested interest 绝对既得权益
*y0TtEd; absorbed cost 已吸收成本；已分摊成本
&=~Jw5WK absorption 吸收；分摊；合并
f-^JI*hj absorption rate 吸收率；摊配率；分摊率
_vm ~yKId ACB Finance Limited 亚洲商业财务有限公司
J.$N<. acceptable form of reciprocity 合理的互惠条件
EjrK.|I 0 acceptable rate 适当利率；适当汇率
^8OK .iC acceptance agreement 承兑协议
R10R,*6> acceptance for honour 参加承兑
vr"O9L
w acceptor 承兑人；接受人；受票人
n H_M# acceptor for honour 参加承兑人
qf;x~1efC4 accident insurance 意外保险
2)-Umq{]{ Accident Insurance Association of Hong Kong 香港意外保险公会
',P$m&z accident insurance scheme 意外保险计划
OQ&l/|{O0? accident year basis 意外年度基准
0.+MlyA accommodation 通融；贷款
0-6rIdDTM accommodation bill 通融票据；空头票据
:pq+SifP accommodation party 汇票代发人
Fsz;T; account balance 帐户余额；帐户结余
6o6I ]QL account book 帐簿
n86LU Sj5 account collected in advance 预收款项
~7ZWt g;B account current book 往来帐簿
x. 8fxogz account of after-acquired property 事后取得的财产报告
VX 0}x+LJ account of defaulter 拖欠帐目
%g: 6QS| account payable 应付帐款
F N\*x:g account payee only [A/C payee only] 只可转帐；存入收款人帐户
$Y,y~4I account receivable 应收帐款
1
8%+ Hy= account receivable report 应收帐款报表
]lqLC account statement 结单；帐单；会计财务报表
9(6f:D account title 帐户名称；会计科目
3N257] accountant's report 会计师报告
VYbH:4K@% Accountant's Report Rules 会计师报告规则
^ ,}1^?* accounting and auditing procedure 会计与审计程序；会计与核数程序
zcGmru|k Accounting Arrangements 《会计安排》
g8k S}7/ accounting basis 会计基础
X lLG/N
accounting by Official Receiver 破产管理署署长呈交的帐目
a@!(o )> Accounting Circular 《会计通告》
o, PpD,, accounting class 会计类别
z9 Z4MXl accounting date 记帐日期；会计结算日期
\(_(pcl accounting for money 款项核算
/*P) C'_M Accounting Officer 会计主任
2ci[L:U accounting period 会计报告期；会计期
z.lIlp2: accounting policy 会计政策；会计方针
=U'!<w<- accounting practice 会计惯例
9k /L m accounting principle 会计准则
z;DNl#|!L accounting record 会计记录
C c P OK2 accounting report 会计报告
9:R3+,ZN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A*G ~#v^ Accounting Society of China 中国会计学会
,<k%'a!B
accounting statement 会计报表
6%it `A8} accounting system 会计制度；会计系统
L+N\B@ 0- accounting transaction 会计事项；帐务交易
-^+fZBU; accounting treatment 会计处理
&+ "<ia( accounting year 会计年度
`R;i1/ accretion 增值；添加
L I*=T accrual 应计项目；应累算数目
\#4mPk_" accrual basis 应计制；权责发生制
fqjBor} accrual basis accounting 应计制会计；权责发生制会计
Me79 :+d accrue 应累算；应计
S4\a"WYg accrued benefit 应累算利益
+-C.E accrued charges 应计费用
F/ x2}' accrued cumulative preference share dividend 应累算的累积优先股股息
4O<sE@X accrued expenses 应累算费用
4M#i_.`z accrued interest payable 应付利息；应计未付利息
h+=IxF4 accrued interest receivable 应收利息；应计未收利息
":0u%E?s accrued right 累算权益
Dj>eAO> accruing profit 应累算的利润
KRz~3yH{ c accumulated fiscal reserve 累积财政储备
wx^Det accumulated profit 累积利润；滚存溢利
hC[ =e`j accumulated reserve 累积储备
]VL} eHZ accumulation of surplus income 累积收益盈余
Z_[ P7P acquired assets 既得资产
4%2APvLW acquisition 收购；购置；取得
63'm
@oZ acquisition cost 购置成本
Idb*,l|< acquisition expenses 购置费用
M287Z[ acquisition of 100% interest 收购全部股权
~7 `,}) d acquisition of control 取得控制权
G9NI`]k acquisition of fixed assets 购置固定资产
3Q'vVNFh< acquisition of shell “买壳”
# 9gx4U acquisition price 收购价
D&i\dgbK act of God 天灾
p[w! SR%= acting partner 执事合伙人
LN~mKoW active market 买卖活跃的市场；交投畅旺的市场；旺市
]DKRug5 active partner 积极参与的合伙人
Q 9fK)j1$ active trading 交投活跃
EB|
iW2' actual circulation 实际流通
dP?p r T actual cost 实际成本
K[kK8i+( actual expenditure 实际开支；实际支出
QEg[ actual income 实际入息；实际收入；实际收益
~Oa$rqu%m actual market 现货市场
3CgID6[Sy actual price 现货价；实际价格
<o /!M6^: actual profit 实际利润
b{qN7X~> actual quotation 实盘；实际价位；实际报价
SV@ *[r actual year basis 按实际年度计算
<l(n)|H1P actuals 实货
MA,*$BgZ actuarial investigation 精算调查
9w- )?? actuarial principle 精算原则
D6A u)1y=& actuarial report 精算师报告
.u>[m . Actuarial Society of Hong Kong 香港精算学会
D%~tU 70a actuarial valuation 精算师估值
7mq&]4-G actuary 精算师
.<zKBv ad referendum agreement 暂定协议；有待覆核的协定
d\u N ad valorem duty 从价税；按值征税
=WjHf8v; ad valorem duty system 从价税制
LD ]-IX&L ad valorem fee 从价费
N"}>);r ad valorem tariff 从价关税
Xf_#O'z additional allowance 额外免税额
Kf1J;*i|\ additional amount for unexpired risk 未过期风险的额外款额
{;DAKWm@T additional assessable profit 补加应评税利润
gu3iaM$W additional assessment 补加评税
Mh*r)B~%[ additional commitment 额外承担
dzEi^*
(8 additional commitment vote 额外承担拨款
4XNheP;b additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
VE-l6@` additional dependent parent allowance 供养父母额外免税额
h~7#$i additional provision 额外拨款
pd:7K'yaw additional stamp duty 附加印花税
"h#R>3I1) additional tax 补加税罚款；补加税款
g:z<CSIq/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
A+="0{P adjudged bankrupt 被裁定破产
''YqxJ fb adjudicated bankrupt 裁定破产人
I<O$);DV' adjudication fee 裁定费；评定印花税额手续费；评估契据费
N]w_9p~=1 adjudication of bankruptcy 裁定破产；宣告破产
O`c+y adjudication of insolvency 裁定无力偿还债务
D3cJIVM adjusted actual 经调整的实数；调整后的实数
o>_})WM1[ adjusted current assets 经调整的流动资产；调整后的流动资产
rw,Ylr :3 adjusted figure 经调整的数字；调整后的数额
uG^CyM >R` adjusted liabilities 经调整的负债；调整后的负债
^#d \HI adjusted loss 经调整的亏损；调整后的亏损
AY{KxCr b^ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
*mzi ?3 adjusted profit 经调整的利润；调整后的利润
<a]i" s adjusted surplus 经调整的盈余额；调整后的盈余额
TY)QE adjusted value 经调整的价值；调整后的价值
i}VF$XN adjustment 调整；修订；理算〔保险〕
SK
lvZ
adjustment centre 调剂中心
_8a;5hS adjustment lag 调整过程的时间差距；调整时差
qS#G7~ur>y adjustment mechanism 调整机制
c`soVqT$? adjustment of loss 亏损调整
'|DW#l\n adjustment process 调整过程；调整程序
-T,?'J0 2 adjustment range 调整幅度
lFGuQLuqA{ administered exchange rate 受管制汇率
&1$d`>fn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=..Bh8P71! administration expenses 行政费用
a OH|[ administration fee 手续费；行政费
^K ;k4oK administration in bankruptcy 破产管理
EY )2, administration order 遗产管理令
ZU73UL administrator 管理人；遗产管理人
g%&E~V/g$ administrator of the estate 遗产管理人
>E>yA d admission of debt 债项承认书
HEBeJ2w admission of proof 接纳债权证明
q7X#LY k advance 放贷款项；垫付款项；预支款项；预付款项
@khFk.LBD advance account 暂支帐目；预付款帐户
x " {aO6M advance compensation 预付补偿金
SI=$s>1 advance from shareholder 股东垫款
= 0pt-FQ advance pending reimbursement 预支以待日后付还
h+}BtKA advanced economy 先进经济体系
/~Y\K OH| advancement 预付；预付财产
r,Uk)xa/^ advances warrant 垫款令
!&{rnK advancing 贷出
{4D`VfX _ adverse balance 逆差
i)?7+< X adverse exchange 逆汇
=#2c
r:1 advertisement addressed to shareholders 在报章刊登的致股东通告
;cXw;$&D advice for collection 托收通知书
B n7uKa{P advice of drawing 提款通知书；汇票通知书
J?9j D:x advice of payment 付款通知
XVqOiv ) Advisory Committee [Securities and Futures Commission]
:~otzI4%! 谘询委员会〔证券及期货事务监察委员会〕
M76p=* Advisory Committee on Diversification 经济多元化谘询委员会
5EFt0?G affidavit 誓章；遗产申报誓章
2#>;cn\ affidavit of no receipt 述明无收款的誓章
hZx&j{ affiliate 联号；联营公司；附属公司
|}z)>E affiliated company 附属公司；联号；联营公司
)A\
ZS<@Z7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
wXKtQ#o} affordability 负担能力
hq
3n&/ African Development Bank [AfDB] 非洲开发银行
Nap[ =[rv after-acquired property 事后取得的财产
=6u@ JpOl after-hours dealing 市后交易
`}EnY@*h after-tax profit 税后盈利；税后利润；税后溢利
krUtOV I agency agreement 代理协议
Vh^y6U< agency expenses 代理机构的开支
^ O h agency fee 代理费
k7 ^hc th Agency Law 《代理法》
*%Rmdyn agent 代理人；承销人
P.y +jyu agent of company 公司代理人
AJ\&>6GZ(b agent's fee 代理人费；经纪费
zmo2uUEd aggregate 总计；总数；总体数字
i "h\*B= aggregate amount 总款额；总额
w:t~M[kTW aggregate assets and liabilities 总体资产与负债
$*ff]># aggregate at constant price 按固定价格计算的总体数字
N&HI)X2& aggregate demand 总需求
>v]^nJl aggregate gross position 总持仓量
iH8we, s' aggregate limit 总限额
wXIR n?z aggregate of salaries tax 合计薪俸税
B*T n@t W aggregate performance 总体表现；总体业绩
)[ V8YiyU aggregate supply 总体供应
F w 0 m(7 aggregate surplus 总盈余
50cVS)hG6d aggregate total 整体总额
'^UHY[mX8 aggregate value 总值；合计价值
0k
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Fi/iA%, aggregated net chargeable income 合计应课税入息实额
}bb,Iib aggregation 合并计算；合计；总和
gXxi ; g aggregation of incomes of husband and wife 夫妇入息合并计算
<Ht"t]u*Bn aggregation of property 财产的总和
?9`j1[0 agio 差价；贴水
1Gsh%0r3 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
2_q/<8t Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
%e~xO x 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
{<42PJtPY Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`D4Wg<,9 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Tn& _ >R Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#`VAw ) eV 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;z'&$#pA agreement for a settlement 授产协议
8ymdg\I+L agreement for assignment 转让协议
BJjic% V agreement for sale 售卖协议；买卖协议
,"EaZ/Bl/ agreement for sale and purchase 买卖协议
2l T t agreement for the payment of interest 支付利息协议
S%iK); agreement for the repayment of money 还款协议
M+ +Dk7B agreement of reinsurance 再保险协议
EtcT:k?y Agricultural Bank of China 中国农业银行
q3x"9i
` air passenger departure tax 飞机乘客离境税
\u,CixV= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Db|f"3rq? airport tax 机场税
t%:7W[_s alcohol duty 酒精税
P T;{U<5 alienation 让与；让渡；转让
3"h*L8No alimony 生活费；赡养费
~<[+!&<U All Ordinaries Index [AOI] 所有普通股指数
=-r"@2HBq all risks 全险；综合险
if*V-$[I All Sales Record for Stock Market 《股票市场成交报告》
G"/;Cq=t Allied Capital Resources Limited 新联财务有限公司
K2xB%m1LK all-items index [Consumer Price Index] 总指数〔消费物价指数〕
H8eEBMGo allocation letter 拨款信件
%g9y m@s allocation of fund 分配款项；预留款项
74([~Qs _M allocation of profit 利润分配；溢利分配
|5^
iqW allocation warrant 拨款令
L1SX2 F8 allotment 分配；配股
?w:\0j5 ~ allotment notice 股份配售通知；配股通知
k4'] q allotment of shares 股份分配
i]ZGq7YJ% allowable 可获宽免；免税的
rS [4Pey allowable business loss 可扣除的营业亏损
*j3 U+H V allowable expenses 可扣税的支出
@NM0ILE allowance 免税额；津贴；备抵；准备金
B
~v6_x allowance for debts 债项的免税额
nt2b}u>* allowance for depreciation by wear and tear 耗损折旧免税额
I): c# allowance for funeral expenses 殡殓费的免税额
?/. ])'&b allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2+& ;jgBP allowance for repairs and outgoings 修葺及支出方面的免税额
x{pj`'J) allowance to debtor 给债务人的津贴
&{Z+p(3Gj alteration of capital 资本更改
Nw"df=,{ alternate trustee 候补受托人
;P S4@, amalgamation 合并
;>PHkJQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
sPNm .W$_ ambit of charges 征税范围；收费范围
1UMEbb amended valuation 经修订的估值
\'2rs152 American Commodities Exchange 美国商品交易所
{,Z|8@Sl% American Express Bank Limited 美国运通银行
y3ef ie {J American Stock Exchange 美国证券交易所
uH89oA/H amortization 摊销
QBa+xI_
J amount due from banks 存放银行同业的款项
*$9U/ d amount due from banks abroad 存放海外银行同业的款项
WOO3z5 La amount due from holding companies 控股公司欠款
L(3&,!@ amount due from local banks 存放本港银行同业的款项
"]eB2k_> amount due to banks 银行同业的存款
kX L0 amount due to banks abroad 海外银行同业的存款
U6-47m0 % amount due to holding companies 控股公司存款
-8)Hulo/{U amount due to local banks 本港银行同业的存款
fM.#FT?? amount due to outport banks 外埠银行同业的存款
XpANaqH\ amount for note issue 发行纸币的款额
2bCfY\ k amount of bond 担保契据的款额
hJ Sv x amount of consideration 代价款额
.i;.5)shsu amount of contribution 供款数额
LH54J;7 Y amount of indebtedness 负债款额
`oMZ9Gq2E amount of principal of the loan 贷款本金额
a j4ZS amount of rates chargeable 应征差饷数额
Xm,fyk> amount of share capital 股本额
/4 +L2O[ amount of sums assured 承保款额
.s\lfBo9 amount of variation 变动幅度
2*s T U amount of vote 拨款数额
& <><4MQ amount payable 应付款额
M[q hy. amount receivable 应收款额
?b7ttlX{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
uihH")Mo analysis 分析
OG{*:1EP ancillary risk 附属风险
=Htt'""DN annual account 周年帐目；周年帐目报表；年度决算；年结
p-j6H annual accounting date 年结日期
+&\.
]Pp annual allowance 每年免税额；年积金；年度津贴；年津
N_92,xI# annual balance 年度余额
{`):X _$T annual disposable income 每年可动用收入
yV`Tw"p annual estimates 周年预算
GJdL1ptc annual fee 年费
u. A}&'H annual general meeting 周年大会
`\@n&y[`7 annual growth rate 年增率；每年增长率
m ^FKE: annual long-term supplement 长期个案每年补助金
?n# $y@U annual pensionable emolument 可供计算退休金的年薪
#e.x]v: annual report 年报
4Q!%16
P Annual Report on the Consumer Price Index 《消费物价指数年报》
3^P;mQ$p1 annual return 周年报表；周年申报表；每年报税表格
@:im/SE Annual Return Rules 《周年报表规则》
53hX%{3 annual review of consumer prices 每年消费物价回顾
+tk`$g annual roll-forward basis 逐年延展方式
Z,p@toj' annual salary 年薪
d%I7OBBx@ annual statement 年度报表；年度决算表
o~'p&f Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
^Zvb3RJ g annuitant 年金受益人
a =W%x{ annuity 年金
'`;=d<' annuity contract 年金合约
Z'A 3\f annuity on human life 人寿年金
qMEd
R;o antecedent debt 先前的债项
0to`=;JI ante-dated cheque 倒填日期支票
nP[ Z6h anticipated expenditure 预期开支
KC"S0 6 anticipated net profit 预期纯利
]-t>F anticipated revenue 预期收入
b~UWFX#U anti-inflation measure 反通货膨胀措施
kB?/ _a`] anti-inflationary stance 反通货膨胀立场
4Q#{, y944 apparent deficit 表面赤字
yR~$i3Z* apparent financial solvency 表面偿债能力
~0 +< -T apparent partner 表面合伙人
zf8SpQ2~ application for personal assessment 个人入息课税申请书
CA|l|
t^ application of fund 资金应用
u3 Z]!l application to release as liquidator and to destruct the books of accounts and documents
[f:&aS+ 申请免除清盘人职务及毁灭帐簿与文件
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Ny- appointed actuary 委任精算师
Qq6'[Od appointed auditor 委任核数师；委任审计师
dG+$!*6Z appointed trustee 委任的受托人
E!ZLVR.K appointer 委任人
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98 ` apportioned pro rata 按比例分摊
oAifM 1*0 apportionment 分配；分摊
onmpMU7w Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=?W7OV^BE apportionment formula 分摊方程式
xyo~p,(~t apportionment of estate duty 遗产税的分摊
+@uA appraisal 估价；评估
j |8!gW appreciable growth 可观增长
$S' TW3 appreciable impact 显着影响
Wt az@ + appreciable increase 可观增长
#)n$Q^9& appreciation 增值；升值
sCJ|U6Q- appreciation against other currencies 相对其他货币升值
;1yF[<a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%AJ9fs4/ appreciation tax 增值税
XzIC~} appropriation 拨款；拨用；拨付
b5MU$}: appropriation account 拨款帐目
N?t*4Y Appropriation Bill 拨款法案
pq]z%\$u appropriation-in-aid system 补助拨款办法
W\-`}{B_/ approved assets 核准资产
2ZV; GS# approved basket stock 认可一篮子证券
2!LDrvPP approved budget 核准预算
3{.]! approved charitable donation 认可慈善捐款
p*<I_QM! approved charitable institution 认可慈善机构
4r83;3WXs approved currency 核准货币；认可货币
P0; y approved estimates 核准预算
X2I_ ,k'fQ approved estimates of expenditure 核准开支预算
[(a3ljbRX approved overseas insurer 核准海外保险人
FO>!T@0G approved overseas trust company 核准海外信托公司
=}tomN(F~[ approved pooled investment fund 核准汇集投资基金
(`slC~" approved provident fund scheme 认可公积金计划
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&R approved provision 核准拨款
6| '7Mr~\ approved redeemable share 核准可赎回股份
;o)'dK approved regional stock 认可地区性证券
s]e `q4ip approved retirement scheme 认可退休金计划
8 pf]M& approved subordinated loan 核准附属贷款
gFuK/]gzI arbitrage 套戥；套汇；套利
QxPPgn7' arbitrageur 套戥者；套汇者
VO C$Kqg; arbitrary amount 临时款项
@C^x&Sjm arrangement 措施；安排；协定
SVZ@' X\[M arrears 欠款
F#yn'j8 arrears of pay 欠付薪酬
P c&dU1 arrears of revenue 逾期未收税款；逾期未收的帐项
prt(xr4@ articles of association 组织章程；组织细则；组织章程细则
5nBJ j Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
zOA~<fhT ascertainment of profit 确定利润
Uc_ }= " "Asia Clear" “亚洲结算系统”
g $2#TWW5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[;aM8N
Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/2d>nj Asian Development Fund [ADF] 亚洲发展基金
1P"{TMd? Asian dollar bond 亚洲美元债券
QKEtV Asian dollar market 亚洲美元市场
T^MY w Asian dollar rate 亚洲美元利率
wbOYtN Y@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!w UznyYwt Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
g]JJ!$*1 asked price 沽盘；喊价；索价；卖方报价
Z" H; t\P assessable income 应评税入息
*tT}N@<% assessable loss 应评税亏损
PA803R74 assessable profit 应评税利润
|AE{rvP{@ assessable value 应评税值
\>*.+?97 assessed profit 估定利润
pam9wfP assessed value 经评估价值
|15 !D assessment 评税；评定；估价；评税单
iku*\ ,6W assessment number 评税编号；估价编号
Gjq7@F' assessment of additional tax 补加税评税
LCS.C(n, assessment of performance 业绩评估；实绩评价
'_7rooU9 Assessor 评税主任
'Q=) - asset price bubbles 资产价格泡沫
8EkzSe asset-backed securities 具资产保证的证券
Jlb{1B$7 assets accretion 资产增值
EKcP J\7 assets and liabilities 资产与负债
r aOuD3 assets betterment statement 资产递增表；资产改进表
#J3}H assets lending 实物放款；有抵押贷款
i rm4lb5 assets of the company passing on the death 死者去世时转移的公司资产
Q jXJo$I6 assets pledged as security for liabilities 用作负债抵押的资产
f*"T]AX0 assets portfolio 资产投资组合
M `q|GY
assets price 资产价格
XM+.Hel assets quality 资产质素
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assets realization 资产变现
ha;fxM] assets refinancing arrangement 资产再集资安排
+1yi{!j1 assets securitization 资产证券化
L ?;UcCB assets situated outside Hong Kong 在香港以外地方的资产
Kyk{ :UnI assets stripping 削减资产；拆卖资产
ZY 7-. assets value 资产值
%E#Ubm! assignee 承让人
OAiW8B Ae assignment 转让；转让书；转让契
(y?F8]TfM assignment of interest 权益转让
_kRc"MaB assignment of letters patent and trade mark 专利证书及商标转让
p{_*<"cfYn assignment of property 物业转让；物业转让书
| S).,B assignment right 转让权
XZ8rM 4
] assignor 转让人
U!Zj%H1XQ0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
B*}]' Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
VH qoa>U,* associate member 附属会员
7neJ V associated body corporate 相联法人团体
ct|0zl~ associated company 相联公司；联属公司
jyF*JQjK4 associated corporation 相联法团
e(^I.`9z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
W;R6+ @I[ 公认会计师公会〔英国〕
XNx$^I= Association of Futures Exchange Brokers 香港期货经纪协会
EUI*:JU- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:+>7m association of underwriters 承保人组织
'?m2 |9~ assumption of control 接管
ipMSMk7gx assurance 担保；保险；转易；转易书
- |DWPU!" assurance of interest 权益的转易
RFS} !_t+| at 19XX price 按一九ＸＸ年价格计算
aqk$ 4IG at a discount 按赔价计算；按贴水价格计算；打折扣
Op9 ^Eu%n at a premium 按溢价计算；按升水价格计算
re%XaL at call 通知付款；按通知
Hicd
-' at constant market price 按固定市价计算
F-o?tU at constant price 按固定价格计算
k kD# Bb at cost 按成本计算
f^QC4hf0 at current market price 按当时市价计算；按现时市价计算
x.t&NP^V) at current price 按当时价格计算；按现时价格计算
P}a$#a'! at factor cost 按要素成本计算；按生产要素成本计算
q$yg^:]2 at money-of-the-day price 按付款当日价格计算
CDtL .a\ at or better 按指定或较佳价位〔买卖指令〕
V D7^wd9 at par 按面值计算；平价
4?@#w>( at sight 见票即付
|[5;dt_U/ at the close 按收市盘
2
KHT!ik at the opening 按开市盘
oI`Mn3N attestation 见证；见证条款
1; kMbl] at-the-money option 平价期权
OW=3t#"7Kp attorney 受权人；受托代表人
g8'8"9:xC attornment 新拥有人承认书
"]p&7 attributable profit 可归属利润
DFZ@q=ZT attributable share value 可归属股份价值
w0nbL^f Auckland Stock Exchange 奥克兰证券交易所
!D{z. K O auction 拍卖
}m? Ut| auctioneer 拍卖商
=ZU!i0
K audit 审计；核数
r q7yNt Audit Commission 审计署
3k>#z%// Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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wo 0 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〕
w DoCc: audit review 帐目审查
c-NUD $ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
zb[kRo&a0W audited account 审计帐目；经审计的帐目
8r[TM audited annual account 经审计的周年帐目
?P|z,n{ audited balance sheet 经审计的资产负债表
!<j4*av:G auditor 核数师；核数主任；审计师
+?3RC$jyw auditor's certificate 核数师证明书；审计师证明书
L3Y 2HZ auditor's report 核数师报告；审计师报告
C^ 'r>0 Aussie bond 澳元债券
/<[_V/g[t? austerity budget 紧缩预算
ZHeue_~x4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
0Qeda@J Australia All Ordinaries Index 澳洲所有普通股票指数
S?i ^ ~ Australian Dollar [AUD] 澳元
O \o@ ] Australian Options Market 澳大利亚期权市场
Cb<7?),vK Australian Securities Commission 澳洲证券事务监察委员会
or;VmU8$zb Australian Society of Certified Practising Accountants 澳洲执业会计师公会
3 j$, L( Australian Stock Exchange 澳大利亚证券交易所
* Uy>F[%@ Austrian Schilling [ATS] 奥地利先令
,3}+t6O" authentication 认证；鉴证
a9^})By& authority to purchase 委托购买证；委购书
Jn|<G authorization 认可；核准；授权；授权书
^9hc`.5N&? authorization by direction 指示授权
-*w2<DCn authorization by instruction 指令授权
q3/4l%"X authorization by warrant 令状授权
yr>J^Et%_ authorization of unit trust 单位信托的认可
p}!)4EI= authorized agent 指定代理人
5 z3WRg authorized capital 法定资本
IRk)u` authorized clerk 出市员
6?US<<MQ authorized dealer 认可交易商
6.45^'t] authorized financial institution 认可财务机构
<=%[.. (S authorized fund 认可基金
u w8g% authorized fund house 获授权的基金公司；认可基金公司
pcOi%D,o authorized institution 认可机构
AriV4 + authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Citumc)E authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
$X.F=Kv authorized insurer 获授权保险人；获认可承保人
#2Q%sE? authorized investment 特准投资项目
%j1 7QD8 authorized person 获授权人
|SMigSu r` authorized representative 获授权代表
#>_fYjT authorized share capital 法定股本
}2B Ny9q@ automated quotation system 自动报价系统
d@* dbECG Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
+N,Fq/x 自动交易系统〔香港期货交易所有限公司〕
RDQ]_wsyKG automatic adjustment mechanism 自动调整机制
O(0a l#Fvj automatic adjustment system 自动调整系统
9%ct Automatic Clearing House 自动票据交换所
m^ar:mK@ automatic exchange rates accumulation system 自动化汇率累集系统
]!P6Z? Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
}>y~P~`S: automatic teller machine [ATM] 自动柜员机
&"tQpw5 autopay 自动转帐
!7#*Wdt+P available assets 可用资产
q |Pebe= available fiscal reserve 现存财政储备
=w _T{V available profit 可用利润
qa~ju\jm. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/#_[{lSr? average 平均；平均数；海损
l1 08.ao average basic salary 平均基本薪金
G&wYV[Ln average consumer expenditure 平均消费开支；一般消费开支
E) I&? <g average cost 平均成本
d9e~><bPJ average cost of land production 增辟土地平均成本
j /T@-7^0 average daily turnover 平均每日成交额
T=V{3v@zs average daily wage rate 平均每日工资率
|yOIC,5[JW average expenditure pattern 平均开支模式
:|I"Em3R average growth rate 平均增长率
y}U'8*, average net fixed assets 固定资产平均净值
Gk58VODo average of relatives 相对价格平均数
VOATza` average price 平均价格
A9DFZZ0 average propensity to consume 平均消费倾向；一般消费倾向
at*DYZBjDB average propensity to save 平均储蓄倾向；一般储蓄倾向
+dq2}gM average rate 平均率
R "t2=3K average revenue 平均收入；平均收益
+ ZE"pA^C average stock 平均库存；平均存货
y\iECdPU average yearly rent 平均年租
u5U^}<}y} avoidance of double taxation 避免双重课税
d@Bd*iI< avoidance of tax 避税
