A:
EkRx/ A share Ａ股；甲类股份
ZXkrFA | abatement of tax 减税；减扣免税额
2hso6Oy/v{ ABN AMRO Bank N.V. 荷兰银行
o2bmsnXQ above-the-line expenditure 线上项目支出；经常预算支出
hO{&bY0 above-the-line receipt 线上项目收入；经常预算收入
B2*>7 kc_s ABSA Asia Limited 南非联合亚洲有限公司
n @R/zy absolute change 绝对数值变更
lZe-A/E absolute expenditure 实际开支
9o6[4Q} absolute guideline figure 绝对准则数字
*JZ9'|v_H absolute interest 绝对权益
YlT&.G absolute order of discharge 绝对破产解除令
2TQZu3$c absolute profit margin 绝对利润幅度
@8w5Oudvx absolute value 实值；绝对值
_TmKn!Jw absolutely vested interest 绝对既得权益
0_-o]BY absorbed cost 已吸收成本；已分摊成本
iR PE0 absorption 吸收；分摊；合并
W1 Fhx` absorption rate 吸收率；摊配率；分摊率
y `5
? ACB Finance Limited 亚洲商业财务有限公司
JUj.:n2e acceptable form of reciprocity 合理的互惠条件
(CH6Q]Wi_! acceptable rate 适当利率；适当汇率
yi Xb<g+B acceptance agreement 承兑协议
a IQC[ry acceptance for honour 参加承兑
^c9_ F9N acceptor 承兑人；接受人；受票人
6[RTL2&W acceptor for honour 参加承兑人
1JdMw$H accident insurance 意外保险
~Ym*QSD Accident Insurance Association of Hong Kong 香港意外保险公会
]bmf}& accident insurance scheme 意外保险计划
f%1\1_^g accident year basis 意外年度基准
7fzH(H accommodation 通融；贷款
M
#0v# {o accommodation bill 通融票据；空头票据
PX0N7L accommodation party 汇票代发人
1:-
M<=J?f account balance 帐户余额；帐户结余
J7oj@Or9 account book 帐簿
hR:i! account collected in advance 预收款项
_A&
[rBm| account current book 往来帐簿
" W {rS4L account of after-acquired property 事后取得的财产报告
+t1+1 Zv account of defaulter 拖欠帐目
QmGK!
H>3 account payable 应付帐款
l Le& q account payee only [A/C payee only] 只可转帐；存入收款人帐户
"'+C% account receivable 应收帐款
d(d3@b4Ta account receivable report 应收帐款报表
z. \\ m;s account statement 结单；帐单；会计财务报表
$s]&9 2 account title 帐户名称；会计科目
'@WBq!p accountant's report 会计师报告
8 $H\b &u Accountant's Report Rules 会计师报告规则
$!!y v'K accounting and auditing procedure 会计与审计程序；会计与核数程序
Pg`+Q^^6S Accounting Arrangements 《会计安排》
UM`$aPz accounting basis 会计基础
s?; V!t accounting by Official Receiver 破产管理署署长呈交的帐目
'/ Vm[L$d Accounting Circular 《会计通告》
;"e55|d9I accounting class 会计类别
b "}ya/ accounting date 记帐日期；会计结算日期
O' ^A bO=, accounting for money 款项核算
s! yD%zO Accounting Officer 会计主任
B-L@ 0gH accounting period 会计报告期；会计期
Q>;Aq!mr= accounting policy 会计政策；会计方针
n ~ &ssFC accounting practice 会计惯例
wv\"(e7( accounting principle 会计准则
r 4gLoHD) accounting record 会计记录
'Z,7{U1 P accounting report 会计报告
*%_M? ^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Xkx&'/QG,U Accounting Society of China 中国会计学会
pNuU{:9 B0 accounting statement 会计报表
nehk8+eV_ accounting system 会计制度；会计系统
2$b1q!g< accounting transaction 会计事项；帐务交易
vO"E4s accounting treatment 会计处理
J|o<;9dg1 accounting year 会计年度
wt'"<UN accretion 增值；添加
){ u#
(sW accrual 应计项目；应累算数目
j 5[ >HL accrual basis 应计制；权责发生制
-Gl!W`$I ` accrual basis accounting 应计制会计；权责发生制会计
LV0gw" accrue 应累算；应计
?}W#j accrued benefit 应累算利益
-;HZ!Lf accrued charges 应计费用
C R't accrued cumulative preference share dividend 应累算的累积优先股股息
+]yVSns
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'Cz]p~oF accrued interest payable 应付利息；应计未付利息
,,I K} accrued interest receivable 应收利息；应计未收利息
'cIFbjJ accrued right 累算权益
_U*1D*kLI[ accruing profit 应累算的利润
6 !fq658 accumulated fiscal reserve 累积财政储备
$Op:-aW& accumulated profit 累积利润；滚存溢利
8Jp?@qt=$ accumulated reserve 累积储备
$(OL#>9Ly accumulation of surplus income 累积收益盈余
G%i&C)jZ acquired assets 既得资产
~"wnlG-: acquisition 收购；购置；取得
[{T/2IGq acquisition cost 购置成本
%4#ChlXB acquisition expenses 购置费用
ntL%&wY acquisition of 100% interest 收购全部股权
Q' ib7R;V, acquisition of control 取得控制权
Zw/??Tq b acquisition of fixed assets 购置固定资产
K7(GdKZe acquisition of shell “买壳”
eISHV.QV acquisition price 收购价
AGVipI # act of God 天灾
aK,\e/Oo acting partner 执事合伙人
m{lS-DlRg active market 买卖活跃的市场；交投畅旺的市场；旺市
6 {3q l: active partner 积极参与的合伙人
9 NU-1vd~ active trading 交投活跃
1.~^QH\p?3 actual circulation 实际流通
.>y3`,0h actual cost 实际成本
*_Pkb.3R actual expenditure 实际开支；实际支出
t)(>E'X
x actual income 实际入息；实际收入；实际收益
8jLO-^X< < actual market 现货市场
s>>lf&7 actual price 现货价；实际价格
,d=Dicaz actual profit 实际利润
RzLeR%O actual quotation 实盘；实际价位；实际报价
Z%r8oj\n actual year basis 按实际年度计算
-*?{/QmKb actuals 实货
:4 " b(L actuarial investigation 精算调查
M[R' actuarial principle 精算原则
I;P! actuarial report 精算师报告
$"=0{H.? Actuarial Society of Hong Kong 香港精算学会
w %6 L" actuarial valuation 精算师估值
Fy_~~nI0 actuary 精算师
d+8|aS<A ad referendum agreement 暂定协议；有待覆核的协定
[t5 D d ad valorem duty 从价税；按值征税
L>57eF)7 ad valorem duty system 从价税制
UC00zW<Z@" ad valorem fee 从价费
3+M+5 ad valorem tariff 从价关税
XR#?gx .} additional allowance 额外免税额
ty9(mtH+ additional amount for unexpired risk 未过期风险的额外款额
(1Jc-` additional assessable profit 补加应评税利润
KDDx[]1Q additional assessment 补加评税
0=OvVU;P additional commitment 额外承担
C$v
!emu additional commitment vote 额外承担拨款
o 7 &q additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
f_ QZ ql additional dependent parent allowance 供养父母额外免税额
f{] W*!VV- additional provision 额外拨款
GMob&0l8_ additional stamp duty 附加印花税
~@D!E/hZx additional tax 补加税罚款；补加税款
l~*d0E-$ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Y3' dV) adjudged bankrupt 被裁定破产
V t4,?" adjudicated bankrupt 裁定破产人
2-"`%rE adjudication fee 裁定费；评定印花税额手续费；评估契据费
MPsm)jqX adjudication of bankruptcy 裁定破产；宣告破产
9v}vCg adjudication of insolvency 裁定无力偿还债务
fEyc3K' 5V adjusted actual 经调整的实数；调整后的实数
GsE
=5A8 adjusted current assets 经调整的流动资产；调整后的流动资产
elP#s5l4 adjusted figure 经调整的数字；调整后的数额
%Vsg4DRy adjusted liabilities 经调整的负债；调整后的负债
?T[K{t;~jo adjusted loss 经调整的亏损；调整后的亏损
L i`OaP$ 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
F;Ubdxwwl adjusted profit 经调整的利润；调整后的利润
`{S4_' adjusted surplus 经调整的盈余额；调整后的盈余额
k )fLJ9R adjusted value 经调整的价值；调整后的价值
#}'sknvM} adjustment 调整；修订；理算〔保险〕
x^UAtKSy adjustment centre 调剂中心
HR?a93 adjustment lag 调整过程的时间差距；调整时差
'494^1"io adjustment mechanism 调整机制
G 0x!:[ adjustment of loss 亏损调整
'[[*(4 a3 adjustment process 调整过程；调整程序
[8`^_i=# adjustment range 调整幅度
ery{>|k administered exchange rate 受管制汇率
28 xLa ob Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
~NO'8 Mr administration expenses 行政费用
1 swqs7rR| administration fee 手续费；行政费
(R{z3[/u& administration in bankruptcy 破产管理
Xm.["& administration order 遗产管理令
I;?np administrator 管理人；遗产管理人
mC`U"rlK~ administrator of the estate 遗产管理人
y@]:7 admission of debt 债项承认书
G\S_e7$ / admission of proof 接纳债权证明
r JcZ a# advance 放贷款项；垫付款项；预支款项；预付款项
Q .cL1uHc advance account 暂支帐目；预付款帐户
iA+zZVwO advance compensation 预付补偿金
}cI _$ advance from shareholder 股东垫款
A4VV y~sd advance pending reimbursement 预支以待日后付还
zLV k7u{e advanced economy 先进经济体系
:}fIu?hCA advancement 预付；预付财产
DYL \= ya1 advances warrant 垫款令
&vS @-K advancing 贷出
;8<lgZ9H< adverse balance 逆差
Kdd5ysTQ adverse exchange 逆汇
#TY[\$ BHs advertisement addressed to shareholders 在报章刊登的致股东通告
d0 yZ9-t advice for collection 托收通知书
%@[ ~s,6 < advice of drawing 提款通知书；汇票通知书
CLY>M`%?+p advice of payment 付款通知
]=0$-ImQ@x Advisory Committee [Securities and Futures Commission]
NE!] 谘询委员会〔证券及期货事务监察委员会〕
uB3Yl =P Advisory Committee on Diversification 经济多元化谘询委员会
@>hXh
+!2h affidavit 誓章；遗产申报誓章
>U[YSsFt6 affidavit of no receipt 述明无收款的誓章
je~gk6}Y affiliate 联号；联营公司；附属公司
VxGR[kq$] affiliated company 附属公司；联号；联营公司
=:v5`
: affirmation [estate duty] 非宗教式宣誓〔遗产税〕
gS ^Y? affordability 负担能力
\ >|:URnD African Development Bank [AfDB] 非洲开发银行
fhQ}Z%$ after-acquired property 事后取得的财产
YH$whJ`W0 after-hours dealing 市后交易
ndB* ^nT after-tax profit 税后盈利；税后利润；税后溢利
CK RnkTTiV agency agreement 代理协议
r*4@S~; agency expenses 代理机构的开支
wE09% agency fee 代理费
"Bbd[ZI8 Agency Law 《代理法》
5JRj'G0I agent 代理人；承销人
}h_=
n> agent of company 公司代理人
Z <vTr6? agent's fee 代理人费；经纪费
$iAd)2LT aggregate 总计；总数；总体数字
AoN |&o aggregate amount 总款额；总额
:l ?/]K aggregate assets and liabilities 总体资产与负债
5NAB^&{Z<X aggregate at constant price 按固定价格计算的总体数字
i ?pC[Ao-_ aggregate demand 总需求
@k,}>Tk aggregate gross position 总持仓量
[^E{Yz=8, aggregate limit 总限额
d7Devs
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=OF]xpI'&a aggregate performance 总体表现；总体业绩
0w
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pDj aggregate supply 总体供应
gpzZs<ST aggregate surplus 总盈余
SI@Yct]<g aggregate total 整体总额
9q
f= P3 aggregate value 总值；合计价值
-
-H%FYF` aggregated basis 合计基准
:~+m9 r aggregated net chargeable income 合计应课税入息实额
05Go*Qv V aggregation 合并计算；合计；总和
i$W=5B>SO aggregation of incomes of husband and wife 夫妇入息合并计算
K_ E- Hgg_ aggregation of property 财产的总和
7[u$ !.4{* agio 差价；贴水
Stxrgmu 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》
H?<c eK'e Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
B(|dT66K 《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》
|F^h >^
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H@hHEzO 《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》
LS4|$X4H`! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
? 3+>% bO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(qXl=e8 agreement for a settlement 授产协议
`d i/nv) agreement for assignment 转让协议
BY^5z<^. agreement for sale 售卖协议；买卖协议
O/2Jz agreement for sale and purchase 买卖协议
sOLR *=F{ agreement for the payment of interest 支付利息协议
QHuh=7u) agreement for the repayment of money 还款协议
s.G6?1VXlY agreement of reinsurance 再保险协议
jW!)5(B[A Agricultural Bank of China 中国农业银行
&SE+ 7HXw air passenger departure tax 飞机乘客离境税
i(@<KH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
R~&i8n. airport tax 机场税
K~JXP5`( alcohol duty 酒精税
z ''-AH, alienation 让与；让渡；转让
SR\F2@u alimony 生活费；赡养费
P",E/beV All Ordinaries Index [AOI] 所有普通股指数
fnm:Wa|,%| all risks 全险；综合险
6$^dOJ_" All Sales Record for Stock Market 《股票市场成交报告》
bP ,_H Allied Capital Resources Limited 新联财务有限公司
l]o)KM< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
p~w|St 7jg allocation letter 拨款信件
'}q1 F<& allocation of fund 分配款项；预留款项
z7P] g
C$\ allocation of profit 利润分配；溢利分配
=q-H R+ allocation warrant 拨款令
3V`.< allotment 分配；配股
.}l&lj@# allotment notice 股份配售通知；配股通知
y3vm+tJc{ allotment of shares 股份分配
^9C9[$Q allowable 可获宽免；免税的
CAD:if V allowable business loss 可扣除的营业亏损
qxe%RYdA'j allowable expenses 可扣税的支出
$"&U%3 allowance 免税额；津贴；备抵；准备金
aY7.<p*a allowance for debts 债项的免税额
H;O PA8\n allowance for depreciation by wear and tear 耗损折旧免税额
.xp|w^ allowance for funeral expenses 殡殓费的免税额
P7iU_CgyW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
pD>^Dfd allowance for repairs and outgoings 修葺及支出方面的免税额
d@72z r allowance to debtor 给债务人的津贴
H^no&$2`1 alteration of capital 资本更改
GxIw4m9 alternate trustee 候补受托人
sB,>4*Zd amalgamation 合并
[o,S.!W8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
)d |hIW]7( ambit of charges 征税范围；收费范围
1#3 Qa{i amended valuation 经修订的估值
BsX#
~ American Commodities Exchange 美国商品交易所
SLze ) ?. American Express Bank Limited 美国运通银行
?) ~j>1"S American Stock Exchange 美国证券交易所
$ ( gR^L amortization 摊销
@GiR~bKZ amount due from banks 存放银行同业的款项
D< 4!7*9% amount due from banks abroad 存放海外银行同业的款项
nBVknyMFNF amount due from holding companies 控股公司欠款
!7K-Kqn amount due from local banks 存放本港银行同业的款项
xf.2Ig amount due to banks 银行同业的存款
> xt*( j&} amount due to banks abroad 海外银行同业的存款
MXxE)"G*a amount due to holding companies 控股公司存款
P00pSRQHD amount due to local banks 本港银行同业的存款
K{&b "Ba1 amount due to outport banks 外埠银行同业的存款
42m}c1R amount for note issue 发行纸币的款额
/j1p^=ARV amount of bond 担保契据的款额
O<x53MN^ amount of consideration 代价款额
+RO=a_AS amount of contribution 供款数额
[,|Z< amount of indebtedness 负债款额
[n_H9$ amount of principal of the loan 贷款本金额
Dg LSDKO! amount of rates chargeable 应征差饷数额
> HL8hN'q' amount of share capital 股本额
=/Dp* amount of sums assured 承保款额
!I? J^0T amount of variation 变动幅度
FDAREE\j amount of vote 拨款数额
Qp?n0WXZ amount payable 应付款额
^gdg0y!5~ amount receivable 应收款额
-e{H 8 ro Amsterdam Stock Exchange 阿姆斯特丹证券交易所
pw7 _j;}l analysis 分析
UI4Xv ancillary risk 附属风险
Vo%UiV Hy annual account 周年帐目；周年帐目报表；年度决算；年结
diLjUC`69 annual accounting date 年结日期
c g,_nG]i annual allowance 每年免税额；年积金；年度津贴；年津
}<wj~f([ annual balance 年度余额
R<!WW9IM annual disposable income 每年可动用收入
B9_0 Yq annual estimates 周年预算
[\ JZpF annual fee 年费
A/U tf0{3" annual general meeting 周年大会
~%W s"1 annual growth rate 年增率；每年增长率
uxto:6),P< annual long-term supplement 长期个案每年补助金
3\,TI`^C annual pensionable emolument 可供计算退休金的年薪
Xm`K@hJ@ annual report 年报
JHf}LZu Annual Report on the Consumer Price Index 《消费物价指数年报》
iDO~G($C annual return 周年报表；周年申报表；每年报税表格
"*@iXJxv5 Annual Return Rules 《周年报表规则》
y(RbW_
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g"3h#SMb annual roll-forward basis 逐年延展方式
pg~`NN annual salary 年薪
} V4 "-;P annual statement 年度报表；年度决算表
*ihg' 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
w? AE8n$8 annuitant 年金受益人
Oz9k.[j( annuity 年金
ubhem(p# annuity contract 年金合约
oh;F]*k6 annuity on human life 人寿年金
b>%I=H %g antecedent debt 先前的债项
^3`98y.Q ante-dated cheque 倒填日期支票
s 8``U~D anticipated expenditure 预期开支
is}Fy>9i anticipated net profit 预期纯利
na
FZ<'t>& anticipated revenue 预期收入
Q9[dUdQm anti-inflation measure 反通货膨胀措施
utwh"E&W anti-inflationary stance 反通货膨胀立场
<,0& Ox apparent deficit 表面赤字
tS 2lex% apparent financial solvency 表面偿债能力
eT +MN` apparent partner 表面合伙人
5b B[o6+ application for personal assessment 个人入息课税申请书
RWBmQg^]X application of fund 资金应用
B`hxF(_p/ application to release as liquidator and to destruct the books of accounts and documents
LFSO HJj 申请免除清盘人职务及毁灭帐簿与文件
su=.4JcK appointed actuary 委任精算师
9GZF39w u appointed auditor 委任核数师；委任审计师
d1j v>tu appointed trustee 委任的受托人
LM _4.J appointer 委任人
&V( LeSI apportioned pro rata 按比例分摊
w H#k~`M apportionment 分配；分摊
N13 <! QQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
CWkm\= apportionment formula 分摊方程式
No[xf9>t apportionment of estate duty 遗产税的分摊
&F#X0h/m= appraisal 估价；评估
bi^LpyEn appreciable growth 可观增长
i6m;2 UAa appreciable impact 显着影响
U(./LrM05 appreciable increase 可观增长
kX 1hcAa appreciation 增值；升值
zMrZ[ AU appreciation against other currencies 相对其他货币升值
q #\eL~k appreciation of the exchange value of Hong Kong dollar 港元汇值上升
WaMn[/{ appreciation tax 增值税
+N4h
Q" appropriation 拨款；拨用；拨付
9Z rn(D appropriation account 拨款帐目
*8XGo Appropriation Bill 拨款法案
Y,m H ] appropriation-in-aid system 补助拨款办法
sCb?TyN'n approved assets 核准资产
"<O?KO 3K approved basket stock 认可一篮子证券
~[9 ]M)=O0 approved budget 核准预算
k5xirB_ approved charitable donation 认可慈善捐款
A)7'\JK7b approved charitable institution 认可慈善机构
dbZPt~S'$ approved currency 核准货币；认可货币
K0I-7/L approved estimates 核准预算
)kUq2 -r approved estimates of expenditure 核准开支预算
# |UrHK; approved overseas insurer 核准海外保险人
;U`HvIch approved overseas trust company 核准海外信托公司
0XozYyq approved pooled investment fund 核准汇集投资基金
V,M8RYOnC! approved provident fund scheme 认可公积金计划
_F3 vC# approved provision 核准拨款
h}`< pq approved redeemable share 核准可赎回股份
OC\C^ Yh*U approved regional stock 认可地区性证券
jEO; approved retirement scheme 认可退休金计划
\W@?revK approved subordinated loan 核准附属贷款
s ox 90o 7 arbitrage 套戥；套汇；套利
F 37,u| arbitrageur 套戥者；套汇者
\aW5V: ? arbitrary amount 临时款项
H h@mIusj arrangement 措施；安排；协定
Y66 vJ<lM arrears 欠款
o!H"~5Trv! arrears of pay 欠付薪酬
E>V8|Hz; arrears of revenue 逾期未收税款；逾期未收的帐项
5!cplx=< articles of association 组织章程；组织细则；组织章程细则
2d I:],7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
zu|pL`X ascertainment of profit 确定利润
lMO0d_:b1 "Asia Clear" “亚洲结算系统”
Q'=!1^& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
W4YC5ZH{l Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
krl yEAK= Asian Development Fund [ADF] 亚洲发展基金
>$"bwr}'4B Asian dollar bond 亚洲美元债券
lp]O8^][& Asian dollar market 亚洲美元市场
?)PcYrV Asian dollar rate 亚洲美元利率
uw<Ruy Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6 % ,Q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9SFiL#1 asked price 沽盘；喊价；索价；卖方报价
%B o Jt-v assessable income 应评税入息
[}AcCXg`L assessable loss 应评税亏损
3?}SXmA'@ assessable profit 应评税利润
|F=^Cu, assessable value 应评税值
O>>8%=5Q assessed profit 估定利润
g{ a0,B/j assessed value 经评估价值
=Tj0dfO|" assessment 评税；评定；估价；评税单
QDDSJ>l5_T assessment number 评税编号；估价编号
(HJ60Hj assessment of additional tax 补加税评税
Yp;x assessment of performance 业绩评估；实绩评价
"{:* fI;! Assessor 评税主任
x-W0 h asset price bubbles 资产价格泡沫
C'$U1%:
j asset-backed securities 具资产保证的证券
CRf^6k _;( assets accretion 资产增值
u@ |yw) assets and liabilities 资产与负债
# \M<6n{ assets betterment statement 资产递增表；资产改进表
~\_E%NR
yA assets lending 实物放款；有抵押贷款
:dj@i6 assets of the company passing on the death 死者去世时转移的公司资产
1 h"B-x assets pledged as security for liabilities 用作负债抵押的资产
~.Gk:M assets portfolio 资产投资组合
~lL ($rE assets price 资产价格
%$}iM< assets quality 资产质素
qy]-YJZ assets realization 资产变现
#nd,c n assets refinancing arrangement 资产再集资安排
_8`|KY assets securitization 资产证券化
X3>(K1 assets situated outside Hong Kong 在香港以外地方的资产
bC{~/ JP assets stripping 削减资产；拆卖资产
5u!cA4e" assets value 资产值
doa$
;=wg assignee 承让人
Q7s1M&K assignment 转让；转让书；转让契
0j yokER assignment of interest 权益转让
2,fB $5+ assignment of letters patent and trade mark 专利证书及商标转让
R3<+z assignment of property 物业转让；物业转让书
LSs={RD2+p assignment right 转让权
Owr`ip\ assignor 转让人
G@;aqe[dB associate 有联系的人；有关连人士；相联者；合伙人；联系人
dvf*w:5K! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(+@.L7>m+t associate member 附属会员
)Qc$UI8L associated body corporate 相联法人团体
*Zv w&y* associated company 相联公司；联属公司
oa4}GNH associated corporation 相联法团
r5"/ EMieh Association of Chartered Certified Accountants [ACCA] [United Kingdom]
E0|aI4S4 公认会计师公会〔英国〕
N$+"zJmw& Association of Futures Exchange Brokers 香港期货经纪协会
D'&L wU,o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
:z:Blp>nK/ association of underwriters 承保人组织
)>/c/ B assumption of control 接管
OwEz( pj@ assurance 担保；保险；转易；转易书
pqe
t Yu assurance of interest 权益的转易
j{PX ~/ at 19XX price 按一九ＸＸ年价格计算
:8ZxO wwv at a discount 按赔价计算；按贴水价格计算；打折扣
tX _eN at a premium 按溢价计算；按升水价格计算
(!b :
gG at call 通知付款；按通知
6IX!9I\sT at constant market price 按固定市价计算
7-dwr?j7 at constant price 按固定价格计算
BAhC-;B#R at cost 按成本计算
M Q6Y^,B at current market price 按当时市价计算；按现时市价计算
U!5@$Fu at current price 按当时价格计算；按现时价格计算
anvj{ 1 at factor cost 按要素成本计算；按生产要素成本计算
xI@~I g at money-of-the-day price 按付款当日价格计算
d.Z]R&X08 at or better 按指定或较佳价位〔买卖指令〕
xv:?n^yt.[ at par 按面值计算；平价
jBC9Vt;B at sight 见票即付
gr;M
at the close 按收市盘
NR*SEbUU* at the opening 按开市盘
>g[W@FhT'k attestation 见证；见证条款
kpdFb7>| at-the-money option 平价期权
^ WNJQg' attorney 受权人；受托代表人
A=$oYBB attornment 新拥有人承认书
|}`5< a!6U attributable profit 可归属利润
(TE2t7ab|M attributable share value 可归属股份价值
=T-w.}27O Auckland Stock Exchange 奥克兰证券交易所
u!i5Q auction 拍卖
X=3@M_Jzo auctioneer 拍卖商
#^ 9;<@M audit 审计；核数
cC4T3]4l' Audit Commission 审计署
Zx_m?C_2_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^Toi_ 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〕
R+K[/AA audit review 帐目审查
#RF=a7&F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
T rrh`@R audited account 审计帐目；经审计的帐目
- -G1H audited annual account 经审计的周年帐目
k mj m 6 audited balance sheet 经审计的资产负债表
_a&|,ajy > auditor 核数师；核数主任；审计师
.H"hRYPC? auditor's certificate 核数师证明书；审计师证明书
\ p$0 auditor's report 核数师报告；审计师报告
j1ZFsTFMWp Aussie bond 澳元债券
'!R,)5l0h austerity budget 紧缩预算
T?Y\~.+99 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_#C}hwOR>X Australia All Ordinaries Index 澳洲所有普通股票指数
Xo`1#6xsE Australian Dollar [AUD] 澳元
AJT0)FCpR Australian Options Market 澳大利亚期权市场
v\ Ljm,+ Australian Securities Commission 澳洲证券事务监察委员会
0U>Q<I} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V%ch' Australian Stock Exchange 澳大利亚证券交易所
=lwS\mNs Austrian Schilling [ATS] 奥地利先令
GHy#D]Z authentication 认证；鉴证
'T[zh#v>S authority to purchase 委托购买证；委购书
kgz{m;R authorization 认可；核准；授权；授权书
i7rq;t< authorization by direction 指示授权
9QMn%8=j authorization by instruction 指令授权
2An`{') authorization by warrant 令状授权
9^u?v`!
authorization of unit trust 单位信托的认可
qN@a<row&~ authorized agent 指定代理人
o!~bR
authorized capital 法定资本
to3J@:V8e authorized clerk 出市员
MbfzGYA2~ authorized dealer 认可交易商
Y9;Mey*oW authorized financial institution 认可财务机构
?_aR-[XRg authorized fund 认可基金
spJ(1F{|V authorized fund house 获授权的基金公司；认可基金公司
4*x!B![]y authorized institution 认可机构
Nd!VR+IZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
vi8~ j authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^>Y%L(> authorized insurer 获授权保险人；获认可承保人
& r%*_pX authorized investment 特准投资项目
~-5@- V authorized person 获授权人
D,\= zX; authorized representative 获授权代表
pr txE&- authorized share capital 法定股本
k`TJ<Dv; automated quotation system 自动报价系统
(GG"'bYk Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2~V Im#
自动交易系统〔香港期货交易所有限公司〕
>Mw &Tw}o automatic adjustment mechanism 自动调整机制
#ja`+w} automatic adjustment system 自动调整系统
P 0xLx Automatic Clearing House 自动票据交换所
!dY :S' ;~ automatic exchange rates accumulation system 自动化汇率累集系统
bZ.N7X PH Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+ZKhmb! automatic teller machine [ATM] 自动柜员机
iwQ-(GjM[A autopay 自动转帐
"Vq]|j,B/c available assets 可用资产
4Umsc>yfK available fiscal reserve 现存财政储备
C8E C ?fSQ available profit 可用利润
s.` d<(X? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
T3./V0]\I average 平均；平均数；海损
8[)]3K x average basic salary 平均基本薪金
6#M0AG average consumer expenditure 平均消费开支；一般消费开支
-vHr1I< average cost 平均成本
SF k#bh average cost of land production 增辟土地平均成本
Jv < $AI average daily turnover 平均每日成交额
`{F~'t[' average daily wage rate 平均每日工资率
R*Z] average expenditure pattern 平均开支模式
|xZcT4 average growth rate 平均增长率
rxj@NwAno average net fixed assets 固定资产平均净值
^,lZ 58
2 average of relatives 相对价格平均数
{X<4wxeTo average price 平均价格
xn@0pL3B~ average propensity to consume 平均消费倾向；一般消费倾向
*ldMr{s<R average propensity to save 平均储蓄倾向；一般储蓄倾向
U5!f+ + average rate 平均率
W@,p9=425 average revenue 平均收入；平均收益
KC:4 average stock 平均库存；平均存货
YX` =M average yearly rent 平均年租
T:d m0i au avoidance of double taxation 避免双重课税
_A YC|R| avoidance of tax 避税
