A:
B} gi / A share Ａ股；甲类股份
( hd^ abatement of tax 减税；减扣免税额
/H@k;o ABN AMRO Bank N.V. 荷兰银行
f!*b8ND^R
above-the-line expenditure 线上项目支出；经常预算支出
1&Rz'JQ+ above-the-line receipt 线上项目收入；经常预算收入
N-
? U2V ABSA Asia Limited 南非联合亚洲有限公司
'@wYr|s4 absolute change 绝对数值变更
n
w @cAv absolute expenditure 实际开支
'rRo2oTN absolute guideline figure 绝对准则数字
FJ v=5L absolute interest 绝对权益
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absolute order of discharge 绝对破产解除令
^M
PU?k absolute profit margin 绝对利润幅度
Qwk absolute value 实值；绝对值
<[?oP[ j absolutely vested interest 绝对既得权益
95aa absorbed cost 已吸收成本；已分摊成本
xg'z_W absorption 吸收；分摊；合并
iquB ]z' absorption rate 吸收率；摊配率；分摊率
Mvrc[s+o ACB Finance Limited 亚洲商业财务有限公司
F^IYx~: acceptable form of reciprocity 合理的互惠条件
C !B2 .:ja acceptable rate 适当利率；适当汇率
-Uq I=# acceptance agreement 承兑协议
+e%9P%[+ acceptance for honour 参加承兑
Tm_AoZH acceptor 承兑人；接受人；受票人
sZPPS&KoP3 acceptor for honour 参加承兑人
/lm;.7_J+ accident insurance 意外保险
K-)_ 1 Accident Insurance Association of Hong Kong 香港意外保险公会
q>%KIBh( accident insurance scheme 意外保险计划
wtetB')yD accident year basis 意外年度基准
B= 7bQli} accommodation 通融；贷款
q+3Z3v accommodation bill 通融票据；空头票据
,!|/|4 vh accommodation party 汇票代发人
gT'c`3Gkz account balance 帐户余额；帐户结余
f3|ttUX account book 帐簿
RhnSQe account collected in advance 预收款项
-$? xR]( f account current book 往来帐簿
wS <d8gw account of after-acquired property 事后取得的财产报告
Eg 5|XV account of defaulter 拖欠帐目
&iR>:=ks N account payable 应付帐款
6/wAvPB$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
CwTx7
^qa account receivable 应收帐款
<O ?iJ =$ account receivable report 应收帐款报表
Z BcZG account statement 结单；帐单；会计财务报表
F5 wCl2I account title 帐户名称；会计科目
j@v*q\X& accountant's report 会计师报告
V?
w;YTg Accountant's Report Rules 会计师报告规则
C&,&~^_F accounting and auditing procedure 会计与审计程序；会计与核数程序
#!OCEiT_ Accounting Arrangements 《会计安排》
KFdV_e5lU accounting basis 会计基础
nyi }~sB accounting by Official Receiver 破产管理署署长呈交的帐目
_jR%o1Y} Accounting Circular 《会计通告》
3p"V mO accounting class 会计类别
h$ D Fp accounting date 记帐日期；会计结算日期
O lK3xdg7 accounting for money 款项核算
~+A?!f;-J Accounting Officer 会计主任
2Auhv!xV accounting period 会计报告期；会计期
gtyo~f accounting policy 会计政策；会计方针
MmI4J$F accounting practice 会计惯例
rBkLwJ] accounting principle 会计准则
\s<{V7tq accounting record 会计记录
2w'Q9&1~ accounting report 会计报告
0_}OKn)J Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(\, <RC\ Accounting Society of China 中国会计学会
?5Wj y accounting statement 会计报表
yaMNt}y-q accounting system 会计制度；会计系统
6,G1:B V{K accounting transaction 会计事项；帐务交易
BdG~y1%: accounting treatment 会计处理
"2i{ L ' accounting year 会计年度
Zvpcj P accretion 增值；添加
s czN0*w&C accrual 应计项目；应累算数目
v98=#k!F accrual basis 应计制；权责发生制
Mhm3u accrual basis accounting 应计制会计；权责发生制会计
}\:3}'S.$ accrue 应累算；应计
xKWqDt accrued benefit 应累算利益
2xhwi.u accrued charges 应计费用
Sf
B+;i'D accrued cumulative preference share dividend 应累算的累积优先股股息
\-0@9E<D accrued expenses 应累算费用
s D7Qt accrued interest payable 应付利息；应计未付利息
;3U-ghj accrued interest receivable 应收利息；应计未收利息
& 1p \.Y accrued right 累算权益
Jor >YB`X accruing profit 应累算的利润
-ZlBg~E accumulated fiscal reserve 累积财政储备
"yCCei,hA? accumulated profit 累积利润；滚存溢利
NEa : accumulated reserve 累积储备
=dHM)OXD" accumulation of surplus income 累积收益盈余
d=o|)kV acquired assets 既得资产
FAfk;<#'n+ acquisition 收购；购置；取得
x9Y1v1!5Pu acquisition cost 购置成本
$HF. 02{| acquisition expenses 购置费用
;o8C(5xE| acquisition of 100% interest 收购全部股权
,=O`'l >K acquisition of control 取得控制权
dFS>uIT7X acquisition of fixed assets 购置固定资产
+(x^5~ QX acquisition of shell “买壳”
O%H_._#N` acquisition price 收购价
cTCo~Pk4 act of God 天灾
MIo<sJuv acting partner 执事合伙人
k*(c8/<.d active market 买卖活跃的市场；交投畅旺的市场；旺市
q&Y'zyHLP active partner 积极参与的合伙人
gS _)( active trading 交投活跃
;n%SjQ'% actual circulation 实际流通
8>x!n/z) actual cost 实际成本
'3 w=D
) actual expenditure 实际开支；实际支出
u =z$**M^ actual income 实际入息；实际收入；实际收益
:6S!1roi actual market 现货市场
VLC<ju! actual price 现货价；实际价格
B]L5K~d actual profit 实际利润
% o bR2% actual quotation 实盘；实际价位；实际报价
%'a%ynFs actual year basis 按实际年度计算
1uZ[Ewl] actuals 实货
jl;_lcO
actuarial investigation 精算调查
rL3<r actuarial principle 精算原则
mEfI2P)#| actuarial report 精算师报告
dF:@BE o Actuarial Society of Hong Kong 香港精算学会
QO0}-wZR actuarial valuation 精算师估值
']Gqa$(YC actuary 精算师
k__i Jsk ad referendum agreement 暂定协议；有待覆核的协定
XAwo ~E ad valorem duty 从价税；按值征税
oG M L s ad valorem duty system 从价税制
GR @!mf ad valorem fee 从价费
+~?ze,Di ad valorem tariff 从价关税
N+ZDQa[ additional allowance 额外免税额
&lbxmUeU additional amount for unexpired risk 未过期风险的额外款额
T6h-E^Z additional assessable profit 补加应评税利润
."&,_F additional assessment 补加评税
{e\Pd!D?| additional commitment 额外承担
lPx4= O additional commitment vote 额外承担拨款
/ts=DxCC; additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
11[[H k X@ additional dependent parent allowance 供养父母额外免税额
7zXFQ|TP additional provision 额外拨款
v#0F1a?]D additional stamp duty 附加印花税
1j0OV9 -| additional tax 补加税罚款；补加税款
\ZX5dFu0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
i]J*lM7' adjudged bankrupt 被裁定破产
njeRzX adjudicated bankrupt 裁定破产人
dE19_KPm[j adjudication fee 裁定费；评定印花税额手续费；评估契据费
"[2CV!_ adjudication of bankruptcy 裁定破产；宣告破产
l* >t@:2J adjudication of insolvency 裁定无力偿还债务
'KB\K)cD=3 adjusted actual 经调整的实数；调整后的实数
6zh<PETa03 adjusted current assets 经调整的流动资产；调整后的流动资产
lffp\v{ w adjusted figure 经调整的数字；调整后的数额
Hy ^E m adjusted liabilities 经调整的负债；调整后的负债
;*1bTdB5a adjusted loss 经调整的亏损；调整后的亏损
uPKq<hBI adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
<_$]!Z6UR adjusted profit 经调整的利润；调整后的利润
?j ;e/r. adjusted surplus 经调整的盈余额；调整后的盈余额
(MhC83 |? adjusted value 经调整的价值；调整后的价值
&Is QgS7R adjustment 调整；修订；理算〔保险〕
=M'M/vKD adjustment centre 调剂中心
PLU 8:H@X adjustment lag 调整过程的时间差距；调整时差
nlmc/1C adjustment mechanism 调整机制
bP\0S@1YL adjustment of loss 亏损调整
A'r 3%mC adjustment process 调整过程；调整程序
E9z^# @s adjustment range 调整幅度
=y -L'z&r administered exchange rate 受管制汇率
M4
SJnE Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Cw42bO administration expenses 行政费用
ZycV?ob8} administration fee 手续费；行政费
s3qWTdM administration in bankruptcy 破产管理
x2x) y08 administration order 遗产管理令
JYuI~<: administrator 管理人；遗产管理人
E }AOtY5a administrator of the estate 遗产管理人
2 w\$}' admission of debt 债项承认书
J@D5C4>i admission of proof 接纳债权证明
#[0:5$-[ advance 放贷款项；垫付款项；预支款项；预付款项
R )i advance account 暂支帐目；预付款帐户
y6N OHPp@ advance compensation 预付补偿金
i e|I*;# advance from shareholder 股东垫款
$*
1?"$LN advance pending reimbursement 预支以待日后付还
R apHE; < advanced economy 先进经济体系
F}3<q advancement 预付；预付财产
(Cjnf
a 2 advances warrant 垫款令
^7M hnA advancing 贷出
&7Frg`B&: adverse balance 逆差
W%LTcm adverse exchange 逆汇
?&;d#z*4 advertisement addressed to shareholders 在报章刊登的致股东通告
*z[G+JX advice for collection 托收通知书
XndG e=O advice of drawing 提款通知书；汇票通知书
>2h|$6iWP advice of payment 付款通知
S^q)DuF5! Advisory Committee [Securities and Futures Commission]
+v4P9V|s 谘询委员会〔证券及期货事务监察委员会〕
j _N><_Jc Advisory Committee on Diversification 经济多元化谘询委员会
rt">xVl affidavit 誓章；遗产申报誓章
7pM l:\ affidavit of no receipt 述明无收款的誓章
3 i<,#FaL affiliate 联号；联营公司；附属公司
r>73IpJI affiliated company 附属公司；联号；联营公司
#p& &w1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!Ic;;< affordability 负担能力
4;" ^1 $ African Development Bank [AfDB] 非洲开发银行
(ii6w d< * after-acquired property 事后取得的财产
x ,$N!X after-hours dealing 市后交易
J-*&& after-tax profit 税后盈利；税后利润；税后溢利
Gt#Jr!N~ agency agreement 代理协议
#vrxhMo agency expenses 代理机构的开支
qu]c h&"?U agency fee 代理费
OS8 ^mC Agency Law 《代理法》
I)#=#eI* : agent 代理人；承销人
~3byAL agent of company 公司代理人
<@i. ~EL agent's fee 代理人费；经纪费
uC\FW6K=m aggregate 总计；总数；总体数字
dmh6o * aggregate amount 总款额；总额
u8ofgcFYE aggregate assets and liabilities 总体资产与负债
z ogtIn) aggregate at constant price 按固定价格计算的总体数字
Ow 7NOhw aggregate demand 总需求
HScj
aggregate gross position 总持仓量
+|}R^x`z aggregate limit 总限额
:g)0-gN aggregate of salaries tax 合计薪俸税
g8^\| aggregate performance 总体表现；总体业绩
W>C! V aggregate supply 总体供应
v*Tliw`-U aggregate surplus 总盈余
dWHl<BUm aggregate total 整体总额
v|5:;, I aggregate value 总值；合计价值
is=sV:j: aggregated basis 合计基准
n Q|4.e; aggregated net chargeable income 合计应课税入息实额
FR~Y O|4? aggregation 合并计算；合计；总和
?^Sk1 7G aggregation of incomes of husband and wife 夫妇入息合并计算
WrK!]17or aggregation of property 财产的总和
*M5 : \+ agio 差价；贴水
{ 3``T o$ 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》
m 87,N~DP Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
k=w;jX&;` 《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》
mk>L:+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TU ]Ed*'& 《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》
xml@]N*D#E Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.G [y^w)w} 《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;1y7W !v agreement for a settlement 授产协议
|8I #` agreement for assignment 转让协议
8r
' agreement for sale 售卖协议；买卖协议
.DSn
H6O agreement for sale and purchase 买卖协议
(IX iwu agreement for the payment of interest 支付利息协议
[6x-c;H_4 agreement for the repayment of money 还款协议
0_yE74i agreement of reinsurance 再保险协议
F#=X JYG1 Agricultural Bank of China 中国农业银行
@|Z:7n6S air passenger departure tax 飞机乘客离境税
:xw2\:5~0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[?3 */*V airport tax 机场税
34VyR
a alcohol duty 酒精税
-q7A\8C alienation 让与；让渡；转让
4R!A.N 9 alimony 生活费；赡养费
WelB+P2 All Ordinaries Index [AOI] 所有普通股指数
=PHl|^ all risks 全险；综合险
X! 5N2x All Sales Record for Stock Market 《股票市场成交报告》
b i^ h &H Allied Capital Resources Limited 新联财务有限公司
W- wy<<~f all-items index [Consumer Price Index] 总指数〔消费物价指数〕
g*b
4N _ allocation letter 拨款信件
9 tZ)#@\ allocation of fund 分配款项；预留款项
9 x WC<i allocation of profit 利润分配；溢利分配
xsK{nM6g allocation warrant 拨款令
%bf+Y7m allotment 分配；配股
\RN,i]c-g/ allotment notice 股份配售通知；配股通知
-_=0PW5{ allotment of shares 股份分配
'!`%!Xg allowable 可获宽免；免税的
e;b,7Qw allowable business loss 可扣除的营业亏损
L(!4e allowable expenses 可扣税的支出
o?\)!_Z| allowance 免税额；津贴；备抵；准备金
Ore$yI}!m allowance for debts 债项的免税额
>}QRMn|@H allowance for depreciation by wear and tear 耗损折旧免税额
w?CbATQ allowance for funeral expenses 殡殓费的免税额
0P`wh=") allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`mPmEV< allowance for repairs and outgoings 修葺及支出方面的免税额
^ _4TDC~h allowance to debtor 给债务人的津贴
'^ '4C'J alteration of capital 资本更改
C("P CD
alternate trustee 候补受托人
uY0V!W amalgamation 合并
"^-U#f>k ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
R` =3lY; ambit of charges 征税范围；收费范围
3nuf 3) amended valuation 经修订的估值
5zJkPki American Commodities Exchange 美国商品交易所
VlW#_. American Express Bank Limited 美国运通银行
Hv%(9)-8 American Stock Exchange 美国证券交易所
${'gyD amortization 摊销
D^Dm, - amount due from banks 存放银行同业的款项
<'A>7M~h?* amount due from banks abroad 存放海外银行同业的款项
n+@}8;oeP amount due from holding companies 控股公司欠款
g+/%r91hZ amount due from local banks 存放本港银行同业的款项
!-
f>*| @ amount due to banks 银行同业的存款
3W yK!@{ amount due to banks abroad 海外银行同业的存款
j&E4|g ( amount due to holding companies 控股公司存款
5@c,iU-L amount due to local banks 本港银行同业的存款
$w%oLI@kl amount due to outport banks 外埠银行同业的存款
/^96 | amount for note issue 发行纸币的款额
!8 &,GT amount of bond 担保契据的款额
a ?' 3 amount of consideration 代价款额
;ak3 @Uee amount of contribution 供款数额
3ojK2F( 1D amount of indebtedness 负债款额
1wUZ0r1' amount of principal of the loan 贷款本金额
|Y3!L ix amount of rates chargeable 应征差饷数额
hZnT`!iFE^ amount of share capital 股本额
-Nmf}`_ amount of sums assured 承保款额
=fMSm n 1S amount of variation 变动幅度
O{8" f\* amount of vote 拨款数额
^ )N[x''a amount payable 应付款额
^&<~6y}U^ amount receivable 应收款额
47I:o9E Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>_M}l @1 analysis 分析
>V(>2eD'S ancillary risk 附属风险
.jMm-vox} annual account 周年帐目；周年帐目报表；年度决算；年结
43 rM?_72 annual accounting date 年结日期
"FQh^+ annual allowance 每年免税额；年积金；年度津贴；年津
kF '^!Hp annual balance 年度余额
#1Mk9sxo annual disposable income 每年可动用收入
EZ #UdK_ annual estimates 周年预算
*lv)9L+0 annual fee 年费
@RotJl/> annual general meeting 周年大会
etf ft8 annual growth rate 年增率；每年增长率
La%\- o annual long-term supplement 长期个案每年补助金
)DMu`cD annual pensionable emolument 可供计算退休金的年薪
?97MW a annual report 年报
DGY# pn Cu Annual Report on the Consumer Price Index 《消费物价指数年报》
yb/<
7 annual return 周年报表；周年申报表；每年报税表格
$n `Zvl2 Annual Return Rules 《周年报表规则》
Qpd-uC_Ni annual review of consumer prices 每年消费物价回顾
yp5*8g5 annual roll-forward basis 逐年延展方式
]SrKe-*:U annual salary 年薪
[ e)81yZG> annual statement 年度报表；年度决算表
D,xWc|V 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
Af=% 5% annuitant 年金受益人
cNC\w% annuity 年金
yWIieztp annuity contract 年金合约
GG"0n {>0 annuity on human life 人寿年金
Js+d4``W antecedent debt 先前的债项
|PH]0.m5 ante-dated cheque 倒填日期支票
!~UI~-i' anticipated expenditure 预期开支
y:4Sw#M%( anticipated net profit 预期纯利
;0E"4(S.q1 anticipated revenue 预期收入
fLI@;*hL0 anti-inflation measure 反通货膨胀措施
;KQ'/n II anti-inflationary stance 反通货膨胀立场
2BH>TmS apparent deficit 表面赤字
VR?7 {3 apparent financial solvency 表面偿债能力
<6<uO\ B\ apparent partner 表面合伙人
w :FH2* application for personal assessment 个人入息课税申请书
&_4A6 application of fund 资金应用
Z.6`O1OY}? application to release as liquidator and to destruct the books of accounts and documents
wdBytH6r. 申请免除清盘人职务及毁灭帐簿与文件
?3SlvKI}H` appointed actuary 委任精算师
?f']*pD8 appointed auditor 委任核数师；委任审计师
\!ESmxSa; appointed trustee 委任的受托人
e"r'z
n appointer 委任人
UQ|0Aqwq apportioned pro rata 按比例分摊
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`L apportionment 分配；分摊
_WK+BxH Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
QZ{&7mc> apportionment formula 分摊方程式
x|0Q\<mEe apportionment of estate duty 遗产税的分摊
u4VQx,, appraisal 估价；评估
H[ @}ri < appreciable growth 可观增长
R'dF<&Kj| appreciable impact 显着影响
3JW9G0 4. appreciable increase 可观增长
CcY.8|HT appreciation 增值；升值
md $[Bs9 appreciation against other currencies 相对其他货币升值
!P@u4FCs appreciation of the exchange value of Hong Kong dollar 港元汇值上升
QX%m4K/a appreciation tax 增值税
<eN>X:_N appropriation 拨款；拨用；拨付
uNd ;; X appropriation account 拨款帐目
0O -p(L= Appropriation Bill 拨款法案
#*S/Sh?Q appropriation-in-aid system 补助拨款办法
1bzPBi approved assets 核准资产
;ok];4`a approved basket stock 认可一篮子证券
jLr8?Hyf approved budget 核准预算
4L!{U@ ' approved charitable donation 认可慈善捐款
IUd>jHp`6 approved charitable institution 认可慈善机构
|<y[gj4`T/ approved currency 核准货币；认可货币
KH pxWq approved estimates 核准预算
KXw
\N! approved estimates of expenditure 核准开支预算
um ,/^2A approved overseas insurer 核准海外保险人
w2{k0MW approved overseas trust company 核准海外信托公司
/2'\ya4 B approved pooled investment fund 核准汇集投资基金
nr&G4t+%Hv approved provident fund scheme 认可公积金计划
eg(xN/D approved provision 核准拨款
{h9#JMIA approved redeemable share 核准可赎回股份
);))kYr approved regional stock 认可地区性证券
9k 7|B>LT approved retirement scheme 认可退休金计划
"6Dz~5 approved subordinated loan 核准附属贷款
R$6Y\ *L [ arbitrage 套戥；套汇；套利
}QJE9;<e arbitrageur 套戥者；套汇者
=m} {g/Bk arbitrary amount 临时款项
A L|fL arrangement 措施；安排；协定
Fg#*rzA arrears 欠款
1 MB arrears of pay 欠付薪酬
PtgUo,P arrears of revenue 逾期未收税款；逾期未收的帐项
SF_kap%JM articles of association 组织章程；组织细则；组织章程细则
; UrwK Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
D VSYH{U4 ascertainment of profit 确定利润
S NK+U"Q "Asia Clear" “亚洲结算系统”
AZl=w`;/O% Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Q|5wz]!5Y( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(|U+ (~PJ Asian Development Fund [ADF] 亚洲发展基金
G Q8I |E Asian dollar bond 亚洲美元债券
Z?nM t Asian dollar market 亚洲美元市场
z[t$[Q g Asian dollar rate 亚洲美元利率
ybS7uo Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
J|xqfY@+ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a*SJHBB asked price 沽盘；喊价；索价；卖方报价
qsJA|z&6 x assessable income 应评税入息
EiJSLL assessable loss 应评税亏损
!]kn=7 assessable profit 应评税利润
6bb=; assessable value 应评税值
VKN^gz assessed profit 估定利润
K03a@: assessed value 经评估价值
< S\S @3 assessment 评税；评定；估价；评税单
) .tZMLM/- assessment number 评税编号；估价编号
*3 9sh[*} assessment of additional tax 补加税评税
vO0ql assessment of performance 业绩评估；实绩评价
W
8E<P y Assessor 评税主任
55$by.rf? asset price bubbles 资产价格泡沫
i r]u FOj asset-backed securities 具资产保证的证券
R4IFl
z assets accretion 资产增值
8:t-I]dzk assets and liabilities 资产与负债
h+Q == assets betterment statement 资产递增表；资产改进表
k.lnG5e assets lending 实物放款；有抵押贷款
2&tGJq-E assets of the company passing on the death 死者去世时转移的公司资产
&)bar.vw/ assets pledged as security for liabilities 用作负债抵押的资产
%{HqF>=~ assets portfolio 资产投资组合
/@wm?ft6Gk assets price 资产价格
wh*OD assets quality 资产质素
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U< assets realization 资产变现
x7NxHTL assets refinancing arrangement 资产再集资安排
RIJBH Oa assets securitization 资产证券化
q!AS }rV assets situated outside Hong Kong 在香港以外地方的资产
|xf%1(Rl@ assets stripping 削减资产；拆卖资产
t S!~> X assets value 资产值
H<NYm#a" assignee 承让人
1/&j'B assignment 转让；转让书；转让契
P%/+?(? assignment of interest 权益转让
"V9!srIC assignment of letters patent and trade mark 专利证书及商标转让
RisrU assignment of property 物业转让；物业转让书
*K+*0_ assignment right 转让权
Tl=vgs1 assignor 转让人
2}}~\C}o+ associate 有联系的人；有关连人士；相联者；合伙人；联系人
$iP#8La:Y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
e,4!/|H: associate member 附属会员
=r_ S MTu associated body corporate 相联法人团体
Mb<KZ_wYOX associated company 相联公司；联属公司
QPFpGS{ d associated corporation 相联法团
!4 hs9 b Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@x=CMF15 公认会计师公会〔英国〕
"n8_Ag@r Association of Futures Exchange Brokers 香港期货经纪协会
;l`8w3fDt Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
u@gYEx} association of underwriters 承保人组织
=vK (-h assumption of control 接管
T.(SBP assurance 担保；保险；转易；转易书
xE)pj| assurance of interest 权益的转易
o<g (%ncr at 19XX price 按一九ＸＸ年价格计算
) E4COw+ at a discount 按赔价计算；按贴水价格计算；打折扣
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i5 at a premium 按溢价计算；按升水价格计算
IvO3 *{k , at call 通知付款；按通知
R/b=!< at constant market price 按固定市价计算
2#E;5UYu at constant price 按固定价格计算
*=sU+x&X at cost 按成本计算
1i>)@{P&BN at current market price 按当时市价计算；按现时市价计算
;ib~c, at current price 按当时价格计算；按现时价格计算
KK] >0QAY at factor cost 按要素成本计算；按生产要素成本计算
d9^=#ot at money-of-the-day price 按付款当日价格计算
pixI&iQ at or better 按指定或较佳价位〔买卖指令〕
' l!QGKz at par 按面值计算；平价
SjJUhTb at sight 见票即付
I+<`} at the close 按收市盘
*}v'y{; at the opening 按开市盘
T4f:0r;^f* attestation 见证；见证条款
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(`|~/ at-the-money option 平价期权
' ;lO[B attorney 受权人；受托代表人
}>OE"#si attornment 新拥有人承认书
Hv`Zc* attributable profit 可归属利润
j2\G1@05 attributable share value 可归属股份价值
aSK$#Xeu Auckland Stock Exchange 奥克兰证券交易所
##n\9ipD auction 拍卖
P,%|(qB auctioneer 拍卖商
.9ROa#7U;n audit 审计；核数
S3=J1R, Audit Commission 审计署
*Zc-&Dk:Ir Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
h5Z\9`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〕
X<?;-HrS; audit review 帐目审查
5$#<z1M.& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
z[k2&= c audited account 审计帐目；经审计的帐目
DMf9wB audited annual account 经审计的周年帐目
P;y/ `_jo audited balance sheet 经审计的资产负债表
xp &I~YPH auditor 核数师；核数主任；审计师
9 rid98~d auditor's certificate 核数师证明书；审计师证明书
q OXL( auditor's report 核数师报告；审计师报告
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x Aussie bond 澳元债券
w%ip"GT, austerity budget 紧缩预算
^Gy l:hN Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%kUJ:lg;d Australia All Ordinaries Index 澳洲所有普通股票指数
z^b\hR Australian Dollar [AUD] 澳元
x``!t>)O Australian Options Market 澳大利亚期权市场
vIG,!^*3 Australian Securities Commission 澳洲证券事务监察委员会
xz%ig^L Australian Society of Certified Practising Accountants 澳洲执业会计师公会
zH_q6 @ 4 Australian Stock Exchange 澳大利亚证券交易所
^Uf`w7"iY Austrian Schilling [ATS] 奥地利先令
O7K))w authentication 认证；鉴证
2cDC6rul authority to purchase 委托购买证；委购书
Wu}Co authorization 认可；核准；授权；授权书
._R82 gy authorization by direction 指示授权
"d#s|_n,d) authorization by instruction 指令授权
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authorization by warrant 令状授权
Y 9%yjh authorization of unit trust 单位信托的认可
8jZYy! authorized agent 指定代理人
$wN .~"T authorized capital 法定资本
Oh^X^*I$@ authorized clerk 出市员
8t^"1ND authorized dealer 认可交易商
h h?'tb{ authorized financial institution 认可财务机构
,S8Vfb & authorized fund 认可基金
j[HKC0C 6 authorized fund house 获授权的基金公司；认可基金公司
42C:cl} ." authorized institution 认可机构
ZD<,h`
lZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*dQRs6 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2 26s:\d authorized insurer 获授权保险人；获认可承保人
X}!_p& WI authorized investment 特准投资项目
z~BB|-kp1 authorized person 获授权人
j NY8) w_ authorized representative 获授权代表
]@f6O *&= authorized share capital 法定股本
i" )_M|
automated quotation system 自动报价系统
l?~ci
;lG Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[0}471 自动交易系统〔香港期货交易所有限公司〕
5>=tNbk"s automatic adjustment mechanism 自动调整机制
P] TT automatic adjustment system 自动调整系统
01 dx}L@hz Automatic Clearing House 自动票据交换所
8fN0"pymo automatic exchange rates accumulation system 自动化汇率累集系统
@U) 'UrNr~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6M6QMg^ automatic teller machine [ATM] 自动柜员机
,'9tR&S$_ autopay 自动转帐
a_ P[J8j available assets 可用资产
}J*&()` available fiscal reserve 现存财政储备
^4[\-L8Lpq available profit 可用利润
NqWHR~& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
i-<=nD&?t average 平均；平均数；海损
(kHR$8GFM average basic salary 平均基本薪金
j@ "`!uPz average consumer expenditure 平均消费开支；一般消费开支
i`Yf|^;@2> average cost 平均成本
b'OO~>86 average cost of land production 增辟土地平均成本
!69^ kIi$ average daily turnover 平均每日成交额
ZMe| fn average daily wage rate 平均每日工资率
3 x'30 average expenditure pattern 平均开支模式
7^; OjO@8 average growth rate 平均增长率
d#*5U9\z average net fixed assets 固定资产平均净值
Z^|C~lp;n average of relatives 相对价格平均数
bXfOZFzq) average price 平均价格
"VeUOdNA> average propensity to consume 平均消费倾向；一般消费倾向
AWi 87q average propensity to save 平均储蓄倾向；一般储蓄倾向
R',w~1RV' average rate 平均率
zbR.Lb average revenue 平均收入；平均收益
d3$<|mG$ average stock 平均库存；平均存货
E, |n' average yearly rent 平均年租
<Z;7=k avoidance of double taxation 避免双重课税
&SM$ oy#? avoidance of tax 避税
