A:
: ^("L,AF A share Ａ股；甲类股份
gn&Zt}@[ abatement of tax 减税；减扣免税额
@&Bh!_TWc ABN AMRO Bank N.V. 荷兰银行
E&eY79 above-the-line expenditure 线上项目支出；经常预算支出
;j7G$s9 above-the-line receipt 线上项目收入；经常预算收入
.6xMLo,R ABSA Asia Limited 南非联合亚洲有限公司
m uy^>2p absolute change 绝对数值变更
Q$v00z]f* absolute expenditure 实际开支
-J8Hsqf@ absolute guideline figure 绝对准则数字
{ /H<_ absolute interest 绝对权益
bwH[rT!n absolute order of discharge 绝对破产解除令
WTJ {M$ absolute profit margin 绝对利润幅度
p 4*L}Q absolute value 实值；绝对值
&*%x]fQ@ absolutely vested interest 绝对既得权益
x~vNUyEN) absorbed cost 已吸收成本；已分摊成本
GEA1y^b6" absorption 吸收；分摊；合并
g,rmGu3v absorption rate 吸收率；摊配率；分摊率
_DH^ K 9,9 ACB Finance Limited 亚洲商业财务有限公司
gWzslgO6 acceptable form of reciprocity 合理的互惠条件
RB4 +"QUh acceptable rate 适当利率；适当汇率
_+'!l'` acceptance agreement 承兑协议
QS5t~r b acceptance for honour 参加承兑
E6Z kO/ acceptor 承兑人；接受人；受票人
\2 e^x acceptor for honour 参加承兑人
`$ S&:Q, accident insurance 意外保险
&Jc atI Accident Insurance Association of Hong Kong 香港意外保险公会
8B:y46 accident insurance scheme 意外保险计划
o~)o/(>ox accident year basis 意外年度基准
"ayV8{m^3 accommodation 通融；贷款
%9a3 $OGZX accommodation bill 通融票据；空头票据
BdF/(Pg accommodation party 汇票代发人
yCvtglAJ4 account balance 帐户余额；帐户结余
S#?2E8 account book 帐簿
XUA @f* account collected in advance 预收款项
7HBf^N. account current book 往来帐簿
zh*D2/ r account of after-acquired property 事后取得的财产报告
F K593z account of defaulter 拖欠帐目
?- v WNv account payable 应付帐款
8 49,1n^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
k M{8zpn account receivable 应收帐款
bXOKC account receivable report 应收帐款报表
dpw- a4o} account statement 结单；帐单；会计财务报表
; Byt'S account title 帐户名称；会计科目
FV/t accountant's report 会计师报告
& U OxS W Accountant's Report Rules 会计师报告规则
DZtpY {=Z accounting and auditing procedure 会计与审计程序；会计与核数程序
>Vjn]V5y Accounting Arrangements 《会计安排》
!@F { F R accounting basis 会计基础
f|FS%]fCxk accounting by Official Receiver 破产管理署署长呈交的帐目
t 4[q : [1 Accounting Circular 《会计通告》
HyVV,q^E accounting class 会计类别
ws+ '* 7 accounting date 记帐日期；会计结算日期
^`'\eEa accounting for money 款项核算
;Pt8\X Accounting Officer 会计主任
/HpM17
accounting period 会计报告期；会计期
d#a/J.Z$A accounting policy 会计政策；会计方针
~x \uZ^: accounting practice 会计惯例
ypx~WXFK accounting principle 会计准则
W.MZN4= accounting record 会计记录
[
gM n accounting report 会计报告
e;"J,7@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
l|?tqCT ^h Accounting Society of China 中国会计学会
Cl<! S` accounting statement 会计报表
P:4"~ ]} accounting system 会计制度；会计系统
dAx
? , accounting transaction 会计事项；帐务交易
i[IFD]Xy!j accounting treatment 会计处理
Lo{wTYt:J accounting year 会计年度
,"(G accretion 增值；添加
)>:~XA|? accrual 应计项目；应累算数目
b>OB}Is accrual basis 应计制；权责发生制
w\o6G7 accrual basis accounting 应计制会计；权责发生制会计
= IRot accrue 应累算；应计
! 6%?VJB|b accrued benefit 应累算利益
)|xu5.F accrued charges 应计费用
4d5c ]% accrued cumulative preference share dividend 应累算的累积优先股股息
aC\f;&P > accrued expenses 应累算费用
;v@ G accrued interest payable 应付利息；应计未付利息
6r< a accrued interest receivable 应收利息；应计未收利息
qqf`z,u accrued right 累算权益
Zek@xr;] accruing profit 应累算的利润
# dUKG8-HJ accumulated fiscal reserve 累积财政储备
< -`.u` accumulated profit 累积利润；滚存溢利
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accumulated reserve 累积储备
N7_eLhPt*8 accumulation of surplus income 累积收益盈余
1fS &KO{a acquired assets 既得资产
>] 'o N acquisition 收购；购置；取得
;rT'~?q acquisition cost 购置成本
Y:ly x-lj acquisition expenses 购置费用
I"88O4\@ acquisition of 100% interest 收购全部股权
+9b{Y^^~T acquisition of control 取得控制权
KHML!f=mu acquisition of fixed assets 购置固定资产
>nghFm acquisition of shell “买壳”
S@HC$ acquisition price 收购价
:}zyd; Rc act of God 天灾
0]|`*f&p; acting partner 执事合伙人
@F< {/|P active market 买卖活跃的市场；交投畅旺的市场；旺市
FfJ;r'e Gs active partner 积极参与的合伙人
MF4 ( active trading 交投活跃
hLLSmW ( actual circulation 实际流通
O D}RnKL actual cost 实际成本
~~OFymQ%?q actual expenditure 实际开支；实际支出
CvY+b^ ; actual income 实际入息；实际收入；实际收益
g %f5hy actual market 现货市场
Bdt6 w(`^ actual price 现货价；实际价格
&L+uu',M0c actual profit 实际利润
= UH3. actual quotation 实盘；实际价位；实际报价
[ ulub| actual year basis 按实际年度计算
][$I~ nRf actuals 实货
9E2iZt] actuarial investigation 精算调查
R VatGa0 actuarial principle 精算原则
6e+'Y"v actuarial report 精算师报告
3Tl<ST\ Actuarial Society of Hong Kong 香港精算学会
>9&31wA_ actuarial valuation 精算师估值
u[b |QR=5 actuary 精算师
e
Wux ad referendum agreement 暂定协议；有待覆核的协定
^~YT<cJ1h ad valorem duty 从价税；按值征税
smf"F\ W s ad valorem duty system 从价税制
(?r,pAc: ad valorem fee 从价费
$ ZBYOA ad valorem tariff 从价关税
f ,cd=vGj additional allowance 额外免税额
P } sr additional amount for unexpired risk 未过期风险的额外款额
&W@2n&U.q additional assessable profit 补加应评税利润
^z{szy?Fg additional assessment 补加评税
{|?^ @ additional commitment 额外承担
ZZT #V%Q=u additional commitment vote 额外承担拨款
,0W^"f.g{m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
^HC 6v;K additional dependent parent allowance 供养父母额外免税额
6eV#x%z@v' additional provision 额外拨款
W "'6 M=* additional stamp duty 附加印花税
':vZ& additional tax 补加税罚款；补加税款
QhZg{v[d Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
vV}w>Ap[ adjudged bankrupt 被裁定破产
53])@Mmus adjudicated bankrupt 裁定破产人
7=CkZ&(? adjudication fee 裁定费；评定印花税额手续费；评估契据费
pmNy=ZXx adjudication of bankruptcy 裁定破产；宣告破产
t WI- adjudication of insolvency 裁定无力偿还债务
AoS 7B:T;! adjusted actual 经调整的实数；调整后的实数
~5N}P>4 * adjusted current assets 经调整的流动资产；调整后的流动资产
7Z< ~{eD, adjusted figure 经调整的数字；调整后的数额
FDz` U:8 adjusted liabilities 经调整的负债；调整后的负债
HT;^u"a~ adjusted loss 经调整的亏损；调整后的亏损
ljKIxSvCFp 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
+X=*>^G(- adjusted profit 经调整的利润；调整后的利润
dz_S6o ] adjusted surplus 经调整的盈余额；调整后的盈余额
R*[sO*h\k adjusted value 经调整的价值；调整后的价值
=fcg4h5( adjustment 调整；修订；理算〔保险〕
_ox+5?> adjustment centre 调剂中心
b7QE adjustment lag 调整过程的时间差距；调整时差
*LEy# N adjustment mechanism 调整机制
5'} V`?S adjustment of loss 亏损调整
v-{ g adjustment process 调整过程；调整程序
UT<e / adjustment range 调整幅度
X;I9\Cp]! administered exchange rate 受管制汇率
.{V"Gn9! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
$'J3
/C7 administration expenses 行政费用
k;l3^kTy administration fee 手续费；行政费
<CyU9`ye administration in bankruptcy 破产管理
]q]xU, administration order 遗产管理令
n=.P46| administrator 管理人；遗产管理人
G !q[NRu administrator of the estate 遗产管理人
G *CPj^O admission of debt 债项承认书
!"L.g u-' admission of proof 接纳债权证明
m{ /7)2. advance 放贷款项；垫付款项；预支款项；预付款项
C-&ymJC| advance account 暂支帐目；预付款帐户
f<YYo advance compensation 预付补偿金
Q\$3l'W advance from shareholder 股东垫款
<`}P advance pending reimbursement 预支以待日后付还
< 3;p>4gN advanced economy 先进经济体系
n Nt28n@ advancement 预付；预付财产
IzP,)!EE advances warrant 垫款令
j6m;03<| advancing 贷出
K zWo}tT adverse balance 逆差
&`r/+B_W adverse exchange 逆汇
uz8LF47@:- advertisement addressed to shareholders 在报章刊登的致股东通告
n#(pT3&
advice for collection 托收通知书
V(7,N( advice of drawing 提款通知书；汇票通知书
z#*.9/y\^R advice of payment 付款通知
: "%/u9<A Advisory Committee [Securities and Futures Commission]
G|w tl(}3 谘询委员会〔证券及期货事务监察委员会〕
2cMC ZuO Advisory Committee on Diversification 经济多元化谘询委员会
r_T)| ||v affidavit 誓章；遗产申报誓章
R/vHq36d affidavit of no receipt 述明无收款的誓章
EW
`hL~{ affiliate 联号；联营公司；附属公司
6Tl6A>%s affiliated company 附属公司；联号；联营公司
GKBoSSnV& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
A8) 4nOXM affordability 负担能力
qe0 D[L African Development Bank [AfDB] 非洲开发银行
M8/a laoT after-acquired property 事后取得的财产
76nH)^%l< after-hours dealing 市后交易
~YYnn7) after-tax profit 税后盈利；税后利润；税后溢利
'75T2 Ud agency agreement 代理协议
i>m%hbAk agency expenses 代理机构的开支
%*
"+kw Z agency fee 代理费
> i/jqT/ Agency Law 《代理法》
q/i2o[f'n agent 代理人；承销人
b($hp%+yJ agent of company 公司代理人
|+ #Zuq agent's fee 代理人费；经纪费
I?e5h@u E aggregate 总计；总数；总体数字
y9:4n1fg aggregate amount 总款额；总额
Tgdy;? aggregate assets and liabilities 总体资产与负债
-k'<6op aggregate at constant price 按固定价格计算的总体数字
G@8)3 @ aggregate demand 总需求
y4^u&0}0$ aggregate gross position 总持仓量
G3 .aw aggregate limit 总限额
`w@:h4f aggregate of salaries tax 合计薪俸税
/"{d2 aggregate performance 总体表现；总体业绩
rAenx Z,tF aggregate supply 总体供应
hG1:E:} aggregate surplus 总盈余
86ao{l6l C aggregate total 整体总额
9zp!lw~;+ aggregate value 总值；合计价值
&,nv+>D aggregated basis 合计基准
1QoW/X'>. aggregated net chargeable income 合计应课税入息实额
\[MAa:/ aggregation 合并计算；合计；总和
I
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y'R } aggregation of property 财产的总和
&K^0PzWWof agio 差价；贴水
UC! mp?
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》
tB_le>rhl Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Sc<dxY@w7- 《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》
}icCp)b>v Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
/$~1e7 W 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
R N$vKJk Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qmrT d G 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_#8hgwf> agreement for a settlement 授产协议
aacy5E agreement for assignment 转让协议
pjeNBSu6 agreement for sale 售卖协议；买卖协议
;+J x,{ ) agreement for sale and purchase 买卖协议
) c@gRb~ agreement for the payment of interest 支付利息协议
tLE8+[
SU agreement for the repayment of money 还款协议
1 .3#PdMR, agreement of reinsurance 再保险协议
q
W(@p` Agricultural Bank of China 中国农业银行
M:+CW;||! air passenger departure tax 飞机乘客离境税
,-UF 5U Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,Z `}!%? airport tax 机场税
H/,KY/>i alcohol duty 酒精税
eaw!5]huu alienation 让与；让渡；转让
6!<I'M'[e alimony 生活费；赡养费
"Y&I#&$b\ All Ordinaries Index [AOI] 所有普通股指数
s( ,S~
all risks 全险；综合险
=ZgueUz, All Sales Record for Stock Market 《股票市场成交报告》
iE%" Q? Q/ Allied Capital Resources Limited 新联财务有限公司
x YS81 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~A0]vcP allocation letter 拨款信件
:'%6 allocation of fund 分配款项；预留款项
'Y?-."eKh allocation of profit 利润分配；溢利分配
X=)V<2W O allocation warrant 拨款令
bLc5$U$!I allotment 分配；配股
CoN[Yf3\ allotment notice 股份配售通知；配股通知
-cgO]q+Oq allotment of shares 股份分配
X 4;U4pU# allowable 可获宽免；免税的
`4 "8@>D allowable business loss 可扣除的营业亏损
W}(A8g#6 allowable expenses 可扣税的支出
jPh<VVQ$@ allowance 免税额；津贴；备抵；准备金
u6|C3 ,!z" allowance for debts 债项的免税额
,KY;NbL-Jp allowance for depreciation by wear and tear 耗损折旧免税额
k8gH#ENNK allowance for funeral expenses 殡殓费的免税额
& #p1ogf: allowance for inflation 为通货膨胀而预留的款项；通胀准备金
s^k G]7 allowance for repairs and outgoings 修葺及支出方面的免税额
QoD_`d allowance to debtor 给债务人的津贴
J/1kJ@5 alteration of capital 资本更改
]H1mj#EWU alternate trustee 候补受托人
(:o F\ amalgamation 合并
>AJ/!{jD* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
QkrQM&Im ambit of charges 征税范围；收费范围
(Y1*Bs[l amended valuation 经修订的估值
<A3%1 82 American Commodities Exchange 美国商品交易所
ni;_Un~ American Express Bank Limited 美国运通银行
K~(RV4oF8B American Stock Exchange 美国证券交易所
DUOoTl p amortization 摊销
~ k*]Z8Z amount due from banks 存放银行同业的款项
[ 8Ohg amount due from banks abroad 存放海外银行同业的款项
/!6 'K amount due from holding companies 控股公司欠款
3.&BhLT amount due from local banks 存放本港银行同业的款项
Iiy5;:CX:q amount due to banks 银行同业的存款
Jqoo&T") amount due to banks abroad 海外银行同业的存款
Yh<F-WOo2 amount due to holding companies 控股公司存款
f:;-ZkIU ? amount due to local banks 本港银行同业的存款
* D]:{#C* amount due to outport banks 外埠银行同业的存款
DV5hTw0 amount for note issue 发行纸币的款额
w2LnY1A amount of bond 担保契据的款额
osp~)icun amount of consideration 代价款额
k+QGvgP[4@ amount of contribution 供款数额
}">r0v!3 amount of indebtedness 负债款额
n
Kkpp- amount of principal of the loan 贷款本金额
k!c7eP"%8^ amount of rates chargeable 应征差饷数额
~&?([}A amount of share capital 股本额
\@Wv{0a( amount of sums assured 承保款额
~Ztn(1N amount of variation 变动幅度
+k`L8@a3& amount of vote 拨款数额
[ &TF]az amount payable 应付款额
Qz(D1>5I? amount receivable 应收款额
)*KMU? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8JLf @C: analysis 分析
J0sD?V|{1~ ancillary risk 附属风险
-P]O t>%S annual account 周年帐目；周年帐目报表；年度决算；年结
i/>k_mG$d annual accounting date 年结日期
ing'' _ annual allowance 每年免税额；年积金；年度津贴；年津
o "z()w~ annual balance 年度余额
u>>|ZP e annual disposable income 每年可动用收入
3vrVX<_ annual estimates 周年预算
**q8vhJM annual fee 年费
@?B+|*cm annual general meeting 周年大会
gM 96RY annual growth rate 年增率；每年增长率
f ;E#CjlTL annual long-term supplement 长期个案每年补助金
t{})6 annual pensionable emolument 可供计算退休金的年薪
,,H5zmgA annual report 年报
VDxm|7 Annual Report on the Consumer Price Index 《消费物价指数年报》
k1Y\g'1
annual return 周年报表；周年申报表；每年报税表格
Ez1eGPVr Annual Return Rules 《周年报表规则》
9< mM U: annual review of consumer prices 每年消费物价回顾
Wn<?_}sa|z annual roll-forward basis 逐年延展方式
A7 RI&g
v5 annual salary 年薪
*HrEh; 3^J annual statement 年度报表；年度决算表
}*x1e_m}H Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
QqM[W/&R annuitant 年金受益人
N* gJu annuity 年金
I ~7iIUD annuity contract 年金合约
'F W?
annuity on human life 人寿年金
"L>'X22ed antecedent debt 先前的债项
/ -M:6 ante-dated cheque 倒填日期支票
#`Su3~ T=S anticipated expenditure 预期开支
/&gg].&2? anticipated net profit 预期纯利
^ O}a, anticipated revenue 预期收入
=2!p>>t,d; anti-inflation measure 反通货膨胀措施
0cm34\* anti-inflationary stance 反通货膨胀立场
c>bns/f apparent deficit 表面赤字
b9H(w%7ucU apparent financial solvency 表面偿债能力
:8 2T! apparent partner 表面合伙人
.}__XWK5 application for personal assessment 个人入息课税申请书
2 ZK]}&yC application of fund 资金应用
UyGo0POW application to release as liquidator and to destruct the books of accounts and documents
45~x
#Q 申请免除清盘人职务及毁灭帐簿与文件
+C% 6jGGh appointed actuary 委任精算师
& bTCTDZh appointed auditor 委任核数师；委任审计师
n Bm ]? appointed trustee 委任的受托人
[F<E0rjwM appointer 委任人
o2fih%p?1 apportioned pro rata 按比例分摊
}aWy#Oe apportionment 分配；分摊
tLzLO#/n Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
eRUdPPq_d apportionment formula 分摊方程式
_ H$Lu4b)N apportionment of estate duty 遗产税的分摊
hjL;B 'IL appraisal 估价；评估
hBU)gP75 appreciable growth 可观增长
w =GMQ8 appreciable impact 显着影响
sH6;__e appreciable increase 可观增长
$N?8[ appreciation 增值；升值
;yNc 7Vl appreciation against other currencies 相对其他货币升值
$PJ==N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.IW`?9O$E appreciation tax 增值税
J[ }H^FR appropriation 拨款；拨用；拨付
< $zJi V appropriation account 拨款帐目
'lIs`Zc5N Appropriation Bill 拨款法案
ysnW3q!@ appropriation-in-aid system 补助拨款办法
5>}$]d/o approved assets 核准资产
rbvk.:"^w approved basket stock 认可一篮子证券
qzW3MlD approved budget 核准预算
7(@xk_Pl approved charitable donation 认可慈善捐款
yTZev|ej@ approved charitable institution 认可慈善机构
D!`;v Z\> approved currency 核准货币；认可货币
,X!6|l8 approved estimates 核准预算
Q}#Je.; approved estimates of expenditure 核准开支预算
|=;hQ2H yF approved overseas insurer 核准海外保险人
xQsxc approved overseas trust company 核准海外信托公司
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sq$v6x s l approved provident fund scheme 认可公积金计划
DI\=udN approved provision 核准拨款
3)G~ud approved redeemable share 核准可赎回股份
]\*^G@HA2 approved regional stock 认可地区性证券
3d }v?q78 approved retirement scheme 认可退休金计划
NQ{(G8x9 approved subordinated loan 核准附属贷款
)oIh?-WL arbitrage 套戥；套汇；套利
H07\z1?.K arbitrageur 套戥者；套汇者
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T-m arbitrary amount 临时款项
`n&:\I b arrangement 措施；安排；协定
zQ,rw[C"W arrears 欠款
1Q@]b_"Xh arrears of pay 欠付薪酬
.UP h arrears of revenue 逾期未收税款；逾期未收的帐项
Tpl]\L1v- articles of association 组织章程；组织细则；组织章程细则
f.w",S^ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
PK]3uh ascertainment of profit 确定利润
+byOThuE "Asia Clear" “亚洲结算系统”
& ijz'Sg 3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]dUG=dWO Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
_a$qsY Asian Development Fund [ADF] 亚洲发展基金
dlYpbw}W&< Asian dollar bond 亚洲美元债券
AE rPd)yk0 Asian dollar market 亚洲美元市场
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hyv= Asian dollar rate 亚洲美元利率
l<6G Z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>.meecE?Q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
33oW3vS asked price 沽盘；喊价；索价；卖方报价
c}(H*VY2n assessable income 应评税入息
Z- f eMM assessable loss 应评税亏损
C8m 9H8Qm assessable profit 应评税利润
b,'O|s]"Sc assessable value 应评税值
01A{\O1$j assessed profit 估定利润
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-_! %m/ assessed value 经评估价值
8w5}9}xF assessment 评税；评定；估价；评税单
X%yG{\6: assessment number 评税编号；估价编号
:[CV_ME.; assessment of additional tax 补加税评税
}$_@yt<{W@ assessment of performance 业绩评估；实绩评价
8?Zhh . Assessor 评税主任
]PS`"o,pF$ asset price bubbles 资产价格泡沫
9@|52dz% asset-backed securities 具资产保证的证券
5%jhVys23 assets accretion 资产增值
<Y yE1 | assets and liabilities 资产与负债
(%6fMVp assets betterment statement 资产递增表；资产改进表
|nNcV~%~ assets lending 实物放款；有抵押贷款
S f?;j{?G assets of the company passing on the death 死者去世时转移的公司资产
Vuz.b. ,i` assets pledged as security for liabilities 用作负债抵押的资产
R*r4)+gd assets portfolio 资产投资组合
UF+Qx/4h0 assets price 资产价格
?+] =|hN assets quality 资产质素
|.k'?! assets realization 资产变现
<K0epED assets refinancing arrangement 资产再集资安排
? c#s}IH assets securitization 资产证券化
-Q20af- assets situated outside Hong Kong 在香港以外地方的资产
1'&.6{)P assets stripping 削减资产；拆卖资产
Z|t=t"6" assets value 资产值
s+:|b ~ assignee 承让人
n\+ c3 assignment 转让；转让书；转让契
afrF%! assignment of interest 权益转让
`;85Mo:qJ assignment of letters patent and trade mark 专利证书及商标转让
]$/oSa/ assignment of property 物业转让；物业转让书
Mq\=pxC@ assignment right 转让权
hhU_kI assignor 转让人
+p%3pnj:K associate 有联系的人；有关连人士；相联者；合伙人；联系人
syw1Z*WK Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b6-N2F1Fs associate member 附属会员
L;3%8F\-. associated body corporate 相联法人团体
AYn65Ly associated company 相联公司；联属公司
F x^wV^q3 associated corporation 相联法团
YPGM|| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-Pp cFLZ| 公认会计师公会〔英国〕
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khno Association of Futures Exchange Brokers 香港期货经纪协会
:9hGL Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Jxvh; association of underwriters 承保人组织
h ;*x1BVE assumption of control 接管
${T/ b(NM assurance 担保；保险；转易；转易书
@;egnXxF< assurance of interest 权益的转易
sa'1hX^@ at 19XX price 按一九ＸＸ年价格计算
/"X_{3dq? at a discount 按赔价计算；按贴水价格计算；打折扣
x0# B c7y at a premium 按溢价计算；按升水价格计算
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WF at call 通知付款；按通知
`vBBJ@f4) at constant market price 按固定市价计算
Wj.t4XG! at constant price 按固定价格计算
}y6|H, t9 at cost 按成本计算
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D<3 #Dr] at current market price 按当时市价计算；按现时市价计算
Tri\5O0lPs at current price 按当时价格计算；按现时价格计算
SA<\n+>q^ at factor cost 按要素成本计算；按生产要素成本计算
^+yz}YFM at money-of-the-day price 按付款当日价格计算
:qE.(k1@5 at or better 按指定或较佳价位〔买卖指令〕
z|>TkCW6 at par 按面值计算；平价
9'*7 ( j; at sight 见票即付
>M#@vIo?<6 at the close 按收市盘
iM!2m$'s at the opening 按开市盘
&qbEF3p^@ attestation 见证；见证条款
: SaZhY at-the-money option 平价期权
):K % attorney 受权人；受托代表人
4kL6aSqT attornment 新拥有人承认书
72; '8 attributable profit 可归属利润
%RD\Sb4YV attributable share value 可归属股份价值
ek&~A0k_o Auckland Stock Exchange 奥克兰证券交易所
|.@!CqJ auction 拍卖
ZXx1S?u auctioneer 拍卖商
uZl d9u audit 审计；核数
Q+Bl1xl Audit Commission 审计署
' APx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/#00'(oD 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〕
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Gk& audit review 帐目审查
CQ2vFg3+o Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
RZHfT0*jL audited account 审计帐目；经审计的帐目
{.LJ(|( Mz audited annual account 经审计的周年帐目
RL}?.'! audited balance sheet 经审计的资产负债表
OJm ]gb7 auditor 核数师；核数主任；审计师
@\?HlGWEf auditor's certificate 核数师证明书；审计师证明书
m.+h@ auditor's report 核数师报告；审计师报告
jG1(Oe;# Aussie bond 澳元债券
hNXZL>6 austerity budget 紧缩预算
*J4!+GD Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Kt aoOe Australia All Ordinaries Index 澳洲所有普通股票指数
{dF@Vg_n Australian Dollar [AUD] 澳元
L -Q8iFW' Australian Options Market 澳大利亚期权市场
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[ Australian Securities Commission 澳洲证券事务监察委员会
5qM$ahN3wH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
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<V_8 Australian Stock Exchange 澳大利亚证券交易所
:of([e|u6 Austrian Schilling [ATS] 奥地利先令
@1o X&# authentication 认证；鉴证
[l-o*@ authority to purchase 委托购买证；委购书
DZqG7p$u4i authorization 认可；核准；授权；授权书
Sn[xI9}O authorization by direction 指示授权
6 ) i-S<( authorization by instruction 指令授权
K9@.l~n authorization by warrant 令状授权
neU=1socJ authorization of unit trust 单位信托的认可
p<r^{y authorized agent 指定代理人
^t3>Z|DiB^ authorized capital 法定资本
'@Uu/~;h authorized clerk 出市员
;y(;7n_ a authorized dealer 认可交易商
2B4.o *Q\ authorized financial institution 认可财务机构
{H/%2 authorized fund 认可基金
SA 'g` authorized fund house 获授权的基金公司；认可基金公司
N k@-yZ@,8 authorized institution 认可机构
[0Xuo authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
GFT@Pqq authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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l;a~45 authorized insurer 获授权保险人；获认可承保人
uBts?02 authorized investment 特准投资项目
bkdXBCBx? authorized person 获授权人
5ih>x3S1/ authorized representative 获授权代表
+[
?!@) authorized share capital 法定股本
` +YtTK automated quotation system 自动报价系统
<Z.`X7]Uk Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
hj1;f<'
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d Co)en automatic adjustment mechanism 自动调整机制
U nDCC_ud automatic adjustment system 自动调整系统
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l^;'|=M Automatic Clearing House 自动票据交换所
:WRD<D_4 automatic exchange rates accumulation system 自动化汇率累集系统
uzxwJs'fz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
= 9Yf o,F automatic teller machine [ATM] 自动柜员机
fuj9x;8X0 autopay 自动转帐
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t(G available assets 可用资产
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j|jw L available fiscal reserve 现存财政储备
6],?Y+_;)L available profit 可用利润
-,/7u 3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0y|1@CS average 平均；平均数；海损
h
8$.mQr average basic salary 平均基本薪金
8` L ]<Dm average consumer expenditure 平均消费开支；一般消费开支
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average cost 平均成本
c!HGi qp average cost of land production 增辟土地平均成本
Ar\fA)UQ` average daily turnover 平均每日成交额
*m]Y6 average daily wage rate 平均每日工资率
o U )(/ average expenditure pattern 平均开支模式
!% $[p' average growth rate 平均增长率
bYLYJ`hH<R average net fixed assets 固定资产平均净值
x"Ll/E)\v] average of relatives 相对价格平均数
Pt85q?- > average price 平均价格
_xAru9=n^ average propensity to consume 平均消费倾向；一般消费倾向
vk|f"I average propensity to save 平均储蓄倾向；一般储蓄倾向
B{\Y~>]Pj average rate 平均率
l1]N&jN{ average revenue 平均收入；平均收益
O` CZwXD average stock 平均库存；平均存货
S$SCW<LuN average yearly rent 平均年租
/\Nc6Z/ L avoidance of double taxation 避免双重课税
Vl+UC1M}B> avoidance of tax 避税
