A:
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A share Ａ股；甲类股份
:%R3(
& abatement of tax 减税；减扣免税额
mU;TB%#) ABN AMRO Bank N.V. 荷兰银行
(sY?"(~j?T above-the-line expenditure 线上项目支出；经常预算支出
&@y W< < above-the-line receipt 线上项目收入；经常预算收入
g94NU
X ABSA Asia Limited 南非联合亚洲有限公司
Y`%:hvy~ absolute change 绝对数值变更
L49`=p< absolute expenditure 实际开支
}JS?42CTaV absolute guideline figure 绝对准则数字
xRb-m$B }L absolute interest 绝对权益
^XV$J- absolute order of discharge 绝对破产解除令
YQ&Xd/z- absolute profit margin 绝对利润幅度
}2}hH0R absolute value 实值；绝对值
"[76>\'H absolutely vested interest 绝对既得权益
CQS34&G$a absorbed cost 已吸收成本；已分摊成本
YDP< absorption 吸收；分摊；合并
D+tn<\LF absorption rate 吸收率；摊配率；分摊率
)!'SSVaRs ACB Finance Limited 亚洲商业财务有限公司
@X:P`?("^ acceptable form of reciprocity 合理的互惠条件
bV} 43zI. acceptable rate 适当利率；适当汇率
E1=]m acceptance agreement 承兑协议
^$VOC>>9 acceptance for honour 参加承兑
ACs?m\$Q acceptor 承兑人；接受人；受票人
dAR):ZKq? acceptor for honour 参加承兑人
t Jc9R2 accident insurance 意外保险
94Z~]C Accident Insurance Association of Hong Kong 香港意外保险公会
C ]82Mt accident insurance scheme 意外保险计划
Jjv ,
)@yo accident year basis 意外年度基准
uGOvZO^v accommodation 通融；贷款
]w({5i accommodation bill 通融票据；空头票据
Y<l{DmrsA accommodation party 汇票代发人
|iJ37QIM account balance 帐户余额；帐户结余
BDpeAF8z account book 帐簿
v*k TTaU& account collected in advance 预收款项
VHJOj account current book 往来帐簿
|:C =j/f account of after-acquired property 事后取得的财产报告
!ce:S!P account of defaulter 拖欠帐目
VUk2pEGO. account payable 应付帐款
VB\oK\F5z account payee only [A/C payee only] 只可转帐；存入收款人帐户
al1Uf]xh account receivable 应收帐款
5F $W^N account receivable report 应收帐款报表
smJ%^'x account statement 结单；帐单；会计财务报表
`8 EHhN; account title 帐户名称；会计科目
7i`8 c =. accountant's report 会计师报告
:`25@<*u Accountant's Report Rules 会计师报告规则
IWX%6*Zz accounting and auditing procedure 会计与审计程序；会计与核数程序
!ce5pA Accounting Arrangements 《会计安排》
s#>Bwn&b) accounting basis 会计基础
xD m^f^}> accounting by Official Receiver 破产管理署署长呈交的帐目
wj /OYnMw Accounting Circular 《会计通告》
}sZme3*J[ accounting class 会计类别
y]yp8Bs+ accounting date 记帐日期；会计结算日期
x pT85D accounting for money 款项核算
#)z_T M07P Accounting Officer 会计主任
wpO-cJ!, accounting period 会计报告期；会计期
zrri&QDF< accounting policy 会计政策；会计方针
d?S7E
q9` accounting practice 会计惯例
(=,p"3^ accounting principle 会计准则
l-g+E{ZM accounting record 会计记录
\^ i /: accounting report 会计报告
C[gy{40} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
CNQ >J`4 Accounting Society of China 中国会计学会
HsO4C )/ accounting statement 会计报表
B/7c` V accounting system 会计制度；会计系统
P
>HEV
a accounting transaction 会计事项；帐务交易
0& 54xP accounting treatment 会计处理
`L /\F, accounting year 会计年度
NLf6} accretion 增值；添加
l*rli[No accrual 应计项目；应累算数目
D=i)AZqMPp accrual basis 应计制；权责发生制
9v=5x[f E accrual basis accounting 应计制会计；权责发生制会计
hKj"Lb9 ] accrue 应累算；应计
Z7lv |m& accrued benefit 应累算利益
T_i]y4dg accrued charges 应计费用
fo@ 2@ accrued cumulative preference share dividend 应累算的累积优先股股息
|5^ tp accrued expenses 应累算费用
e4ym6q<6! accrued interest payable 应付利息；应计未付利息
x8+W9i0[1 accrued interest receivable 应收利息；应计未收利息
v@(Y:\> accrued right 累算权益
,onOwPz accruing profit 应累算的利润
gmd-$%" accumulated fiscal reserve 累积财政储备
fO|oV0Rw accumulated profit 累积利润；滚存溢利
=J:6p-\* accumulated reserve 累积储备
$# klgiL accumulation of surplus income 累积收益盈余
E]/` JI'% acquired assets 既得资产
&==X.2XW acquisition 收购；购置；取得
hE@s~ ~JYd acquisition cost 购置成本
$ )8b)Tb acquisition expenses 购置费用
gTa6%GM> acquisition of 100% interest 收购全部股权
Y%m^V?k acquisition of control 取得控制权
KF(N=?KO acquisition of fixed assets 购置固定资产
C7:;<<"P acquisition of shell “买壳”
_Z'[-rcXWh acquisition price 收购价
w a7) act of God 天灾
os 9X)G acting partner 执事合伙人
8K$q6V %# active market 买卖活跃的市场；交投畅旺的市场；旺市
lC) :$W active partner 积极参与的合伙人
Q4i@y6z active trading 交投活跃
;w--fqxVl actual circulation 实际流通
'[V}]Z>- actual cost 实际成本
x=s=~cu4, actual expenditure 实际开支；实际支出
+X#JCLD actual income 实际入息；实际收入；实际收益
b+7!$ actual market 现货市场
Y=94<e[f" actual price 现货价；实际价格
SFP%UfM< actual profit 实际利润
V 3?x_p p actual quotation 实盘；实际价位；实际报价
L Vt{ ` actual year basis 按实际年度计算
D;
i%J actuals 实货
X} <p|P+ actuarial investigation 精算调查
>,;,
6|S actuarial principle 精算原则
F-0 |&0 actuarial report 精算师报告
`_M*2(rt Actuarial Society of Hong Kong 香港精算学会
W{'RR. actuarial valuation 精算师估值
[ed6n@/O@ actuary 精算师
w% Vw*i6o ad referendum agreement 暂定协议；有待覆核的协定
A"ApWJ 3 ad valorem duty 从价税；按值征税
& ZmWR ad valorem duty system 从价税制
]w*w@:Zk ad valorem fee 从价费
t{A/Lq9AM ad valorem tariff 从价关税
lM/)< I\8 additional allowance 额外免税额
Ni bOtIZ additional amount for unexpired risk 未过期风险的额外款额
O{@m , uY additional assessable profit 补加应评税利润
>AFX}N# additional assessment 补加评税
*% 6NuZ additional commitment 额外承担
E 3%:7MB additional commitment vote 额外承担拨款
Tp-<!^o4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<B"M} Y>_P additional dependent parent allowance 供养父母额外免税额
1j4(/A additional provision 额外拨款
[R-&5 G!x additional stamp duty 附加印花税
GO3F[ l additional tax 补加税罚款；补加税款
Y367Jr@^N Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
EkWi pF( adjudged bankrupt 被裁定破产
W g \`!T adjudicated bankrupt 裁定破产人
&\[3m^ L adjudication fee 裁定费；评定印花税额手续费；评估契据费
YI0ub B adjudication of bankruptcy 裁定破产；宣告破产
"lU%Pm]> adjudication of insolvency 裁定无力偿还债务
9 'tOF adjusted actual 经调整的实数；调整后的实数
=gG_ %]``R adjusted current assets 经调整的流动资产；调整后的流动资产
(`nn \) adjusted figure 经调整的数字；调整后的数额
35>VCjCw0 adjusted liabilities 经调整的负债；调整后的负债
B{`4"uEb$G adjusted loss 经调整的亏损；调整后的亏损
ea7l:(C
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
<S/`-/= 2 adjusted profit 经调整的利润；调整后的利润
Dl/Jlsd@ adjusted surplus 经调整的盈余额；调整后的盈余额
7=V s1TVc adjusted value 经调整的价值；调整后的价值
;}/@ar7s3 adjustment 调整；修订；理算〔保险〕
"j(?fVx adjustment centre 调剂中心
r0 mXRZC adjustment lag 调整过程的时间差距；调整时差
vbXZ Z adjustment mechanism 调整机制
+*Um:}& adjustment of loss 亏损调整
pz L !42 adjustment process 调整过程；调整程序
ctqXzM ` adjustment range 调整幅度
iobL6SUZ administered exchange rate 受管制汇率
5 *w
a Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#a : W administration expenses 行政费用
"otks\I< administration fee 手续费；行政费
&2i3"9k administration in bankruptcy 破产管理
gtizgUS7 administration order 遗产管理令
MGoYL \ administrator 管理人；遗产管理人
Y bX3_N& administrator of the estate 遗产管理人
4O~E4" ] admission of debt 债项承认书
)}{V#,xz@ admission of proof 接纳债权证明
$%*E )~ advance 放贷款项；垫付款项；预支款项；预付款项
e~Hx+Qp.G advance account 暂支帐目；预付款帐户
w"p,6Ew advance compensation 预付补偿金
e@B+\1 advance from shareholder 股东垫款
\=kre+g advance pending reimbursement 预支以待日后付还
7x,c)QES` advanced economy 先进经济体系
67916 advancement 预付；预付财产
)qi/> GR, advances warrant 垫款令
* &i SW~s advancing 贷出
[5KzawV adverse balance 逆差
4s{_(gy adverse exchange 逆汇
y]z^e\qc) advertisement addressed to shareholders 在报章刊登的致股东通告
DBUhqRfl advice for collection 托收通知书
E Z^eEDZ advice of drawing 提款通知书；汇票通知书
EqY e.dF, advice of payment 付款通知
+}MV$X Advisory Committee [Securities and Futures Commission]
auzrM4<tz 谘询委员会〔证券及期货事务监察委员会〕
}PdHR00^ Advisory Committee on Diversification 经济多元化谘询委员会
+W= affidavit 誓章；遗产申报誓章
q ' 6gj affidavit of no receipt 述明无收款的誓章
g\Gx
oR affiliate 联号；联营公司；附属公司
mQVc ZV affiliated company 附属公司；联号；联营公司
GQZLOjsop affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?k6P H"M affordability 负担能力
>o\s'i[ African Development Bank [AfDB] 非洲开发银行
=x8F!W}Bt< after-acquired property 事后取得的财产
AYB
=iLa after-hours dealing 市后交易
8A|{jH74 after-tax profit 税后盈利；税后利润；税后溢利
0)c9X[sG agency agreement 代理协议
C&d%S|:IR agency expenses 代理机构的开支
\dIc_6/D1 agency fee 代理费
!>%U8 A Agency Law 《代理法》
]6PX4oK _t agent 代理人；承销人
A
(: 7q4 agent of company 公司代理人
%TO= ]>q agent's fee 代理人费；经纪费
%D::$,;<< aggregate 总计；总数；总体数字
^iWcuh_n aggregate amount 总款额；总额
Y5J}*`[Mr aggregate assets and liabilities 总体资产与负债
,d^ze = aggregate at constant price 按固定价格计算的总体数字
&3jq'@6 aggregate demand 总需求
T2;%@Ghc aggregate gross position 总持仓量
hWzjn5w3 aggregate limit 总限额
j\,Hq uTR aggregate of salaries tax 合计薪俸税
37 #|X*L aggregate performance 总体表现；总体业绩
ah82S)a`} aggregate supply 总体供应
=N _7DT aggregate surplus 总盈余
$6&P 69< aggregate total 整体总额
@@!Mt~\ aggregate value 总值；合计价值
h"mG \x i aggregated basis 合计基准
41pk )8~pt aggregated net chargeable income 合计应课税入息实额
l ~f> ve| aggregation 合并计算；合计；总和
81O\BO.T aggregation of incomes of husband and wife 夫妇入息合并计算
u!&w"t61Nd aggregation of property 财产的总和
[# X:!xcl agio 差价；贴水
/zB;1%m- Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
H(eGqVAq, Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
t b%u<jY 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
uxbDRlOS Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
|*~=w J_ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
! OM
P] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
kG =nDy 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-uho; agreement for a settlement 授产协议
kh11Y1 Q0d agreement for assignment 转让协议
^H0` UKE agreement for sale 售卖协议；买卖协议
AnB]f~Yjl agreement for sale and purchase 买卖协议
Q v3g
4iJ agreement for the payment of interest 支付利息协议
eSV_.uvsb agreement for the repayment of money 还款协议
[1I>Bc&o* agreement of reinsurance 再保险协议
(r&e| Agricultural Bank of China 中国农业银行
I'23$IzPA air passenger departure tax 飞机乘客离境税
n@3(bl5{ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
XIv{jzgF airport tax 机场税
(6 jr}kP alcohol duty 酒精税
=1rq?M eX alienation 让与；让渡；转让
Kp_L\'.I5$ alimony 生活费；赡养费
1P"akc All Ordinaries Index [AOI] 所有普通股指数
`(SWE+m1g all risks 全险；综合险
(thDv rT@2 All Sales Record for Stock Market 《股票市场成交报告》
?DAW~+,!7o Allied Capital Resources Limited 新联财务有限公司
P'4oI0Bw all-items index [Consumer Price Index] 总指数〔消费物价指数〕
S6.N)7y allocation letter 拨款信件
o6@Hj+,, allocation of fund 分配款项；预留款项
D v7/ eRt allocation of profit 利润分配；溢利分配
f8>S<: allocation warrant 拨款令
uYh6q1@"~ allotment 分配；配股
gk%8iT allotment notice 股份配售通知；配股通知
3
cd5 g allotment of shares 股份分配
d+9T}? T:* allowable 可获宽免；免税的
R]oi&"H@r) allowable business loss 可扣除的营业亏损
Q?Au.q], allowable expenses 可扣税的支出
l\vvM>#S allowance 免税额；津贴；备抵；准备金
nj z:7]>e allowance for debts 债项的免税额
"IOu$? allowance for depreciation by wear and tear 耗损折旧免税额
j( *;W}*^ allowance for funeral expenses 殡殓费的免税额
'IaI7on allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/}~;
b#t allowance for repairs and outgoings 修葺及支出方面的免税额
*`}4]OGv. allowance to debtor 给债务人的津贴
T>"GH M alteration of capital 资本更改
9!XW): alternate trustee 候补受托人
=c)O8 amalgamation 合并
>[4;K&$B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
myp}DI( ambit of charges 征税范围；收费范围
` ,B&oV> amended valuation 经修订的估值
kg2?I L American Commodities Exchange 美国商品交易所
?}QHEk:H American Express Bank Limited 美国运通银行
8&AH u American Stock Exchange 美国证券交易所
bLx70$ amortization 摊销
fk(l .A$ amount due from banks 存放银行同业的款项
OG# 7Va amount due from banks abroad 存放海外银行同业的款项
[zO amount due from holding companies 控股公司欠款
3@k;"pFa< amount due from local banks 存放本港银行同业的款项
*fBI),bZa amount due to banks 银行同业的存款
7e,EI9?. amount due to banks abroad 海外银行同业的存款
=4RBHe 8` amount due to holding companies 控股公司存款
F",S}cK*MH amount due to local banks 本港银行同业的存款
\wmNeGC2 amount due to outport banks 外埠银行同业的存款
Ga4Ru amount for note issue 发行纸币的款额
~YxLDo'. t amount of bond 担保契据的款额
SE0"25\_G amount of consideration 代价款额
'/gw`MJ amount of contribution 供款数额
T=8> 0D^v5 amount of indebtedness 负债款额
ulnG|3A9 amount of principal of the loan 贷款本金额
RI#C r+/ amount of rates chargeable 应征差饷数额
4|+6a6 amount of share capital 股本额
D`r^2(WW amount of sums assured 承保款额
l}>g G[q! amount of variation 变动幅度
/2 ,s-^ amount of vote 拨款数额
t7VX W{3 amount payable 应付款额
N =)
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@@U'I ^iG Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>\Qyg>Md] analysis 分析
WMB~?
EDhv ancillary risk 附属风险
=rj5 q annual account 周年帐目；周年帐目报表；年度决算；年结
"Ru H"~o annual accounting date 年结日期
9v(&3, )a annual allowance 每年免税额；年积金；年度津贴；年津
5a9PM( annual balance 年度余额
MB<oWH[e) annual disposable income 每年可动用收入
[CH%(#>i~ annual estimates 周年预算
%m'd~#pze annual fee 年费
`pp"htm annual general meeting 周年大会
MKd{ y~' annual growth rate 年增率；每年增长率
&[BDqi annual long-term supplement 长期个案每年补助金
UQl3Tq4QM annual pensionable emolument 可供计算退休金的年薪
!<"H73?fl annual report 年报
-9"hJ4 Annual Report on the Consumer Price Index 《消费物价指数年报》
f-5vE9G3y7 annual return 周年报表；周年申报表；每年报税表格
.tB[8Y =J Annual Return Rules 《周年报表规则》
H<dOh5MFh annual review of consumer prices 每年消费物价回顾
aHKv*-z- annual roll-forward basis 逐年延展方式
KZn\ iwj annual salary 年薪
L+@RK6dq annual statement 年度报表；年度决算表
M9MfO* 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
u</21fz' annuitant 年金受益人
f=v +D0K$n annuity 年金
A7.$soI\
annuity contract 年金合约
\NbMS C&H annuity on human life 人寿年金
CT6Ca, antecedent debt 先前的债项
S#{e@ C ante-dated cheque 倒填日期支票
ZHxdrX) anticipated expenditure 预期开支
\WD}@6)
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3n' ]\V anticipated revenue 预期收入
|F3 6 ^ anti-inflation measure 反通货膨胀措施
I:s#,! > anti-inflationary stance 反通货膨胀立场
4#mRLs' apparent deficit 表面赤字
MD ~03 apparent financial solvency 表面偿债能力
sygAEL;. apparent partner 表面合伙人
`B;^:u application for personal assessment 个人入息课税申请书
H"4^ application of fund 资金应用
`.+ _}.m application to release as liquidator and to destruct the books of accounts and documents
< J=9,tv< 申请免除清盘人职务及毁灭帐簿与文件
|$`LsA. appointed actuary 委任精算师
m (nGtrQJm appointed auditor 委任核数师；委任审计师
~ ={8b appointed trustee 委任的受托人
VsOn j~@ appointer 委任人
R9gK> }>Y apportioned pro rata 按比例分摊
e 7/ b@ apportionment 分配；分摊
X:\ r ) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
sfez0Uqe.~ apportionment formula 分摊方程式
vukI`(# apportionment of estate duty 遗产税的分摊
' jFSv|g+0 appraisal 估价；评估
'+B cPB?E appreciable growth 可观增长
wm |{@z appreciable impact 显着影响
}<w/2< T[ appreciable increase 可观增长
rmc0dm&l] appreciation 增值；升值
"Ko ^m(` appreciation against other currencies 相对其他货币升值
z.{T`Pn appreciation of the exchange value of Hong Kong dollar 港元汇值上升
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TG:}H(J appreciation tax 增值税
HT/zcd)}# appropriation 拨款；拨用；拨付
0_Tr>hz appropriation account 拨款帐目
f.0~HnN g1 Appropriation Bill 拨款法案
<5 MnF appropriation-in-aid system 补助拨款办法
+)Tt\Q%7 approved assets 核准资产
Hep]jxp+ approved basket stock 认可一篮子证券
n{j14b' approved budget 核准预算
[E_6n$w approved charitable donation 认可慈善捐款
?4wS/ _C/ approved charitable institution 认可慈善机构
']1j M n approved currency 核准货币；认可货币
)'(7E$d approved estimates 核准预算
%fMK^H 8{ approved estimates of expenditure 核准开支预算
h A6!F#1 approved overseas insurer 核准海外保险人
uJ,>Y#
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F +R4nFA approved pooled investment fund 核准汇集投资基金
Oqeoh<y!\ approved provident fund scheme 认可公积金计划
bLoAtI approved provision 核准拨款
agX-V{l. approved redeemable share 核准可赎回股份
$x]'6 approved regional stock 认可地区性证券
>=c<6#:s<9 approved retirement scheme 认可退休金计划
g7@G&Ro9J\ approved subordinated loan 核准附属贷款
3dNOXk, # arbitrage 套戥；套汇；套利
6=2M[ T arbitrageur 套戥者；套汇者
HF}%O w
arbitrary amount 临时款项
} pE<P;\]k arrangement 措施；安排；协定
#/t^?$8\\ arrears 欠款
T1 ?fC) arrears of pay 欠付薪酬
s =Pwkte arrears of revenue 逾期未收税款；逾期未收的帐项
$-Q,@Bztq articles of association 组织章程；组织细则；组织章程细则
dK,j| Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
0EfM~u ascertainment of profit 确定利润
,g%2-#L% "Asia Clear" “亚洲结算系统”
{E!ie{~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
r6&f I"Yg Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
s%"3F<\ Asian Development Fund [ADF] 亚洲发展基金
#\1;d8h Asian dollar bond 亚洲美元债券
oqOv"yLJ: Asian dollar market 亚洲美元市场
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'M$:ZJ Asian dollar rate 亚洲美元利率
\;&9h1?Mn Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
A 1x?_S"a Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
<*0^X%Vf\ asked price 沽盘；喊价；索价；卖方报价
,tv
P"@d assessable income 应评税入息
fk,[`n+ assessable loss 应评税亏损
.BJ; } assessable profit 应评税利润
a c6Lv}w_ assessable value 应评税值
=ZjF5,@ assessed profit 估定利润
x3O$eKy\|5 assessed value 经评估价值
@U'I_` LL assessment 评税；评定；估价；评税单
vK)^;T ; assessment number 评税编号；估价编号
DSad[>Uj], assessment of additional tax 补加税评税
W 4Nbl assessment of performance 业绩评估；实绩评价
@ae;& Assessor 评税主任
#p}I 84Q asset price bubbles 资产价格泡沫
mR:G,XytxM asset-backed securities 具资产保证的证券
ECqcK~h#E assets accretion 资产增值
Y!* \=h6h assets and liabilities 资产与负债
J2 {?P
cs assets betterment statement 资产递增表；资产改进表
{\
vj": assets lending 实物放款；有抵押贷款
B P% >J^ assets of the company passing on the death 死者去世时转移的公司资产
Ss+e*e5Ht assets pledged as security for liabilities 用作负债抵押的资产
n; ;b6s5 assets portfolio 资产投资组合
j_c0oclSz assets price 资产价格
, A?o assets quality 资产质素
wmdvA MN assets realization 资产变现
} Wjb0V assets refinancing arrangement 资产再集资安排
szN`"Yi){ assets securitization 资产证券化
+xMK.*H]W assets situated outside Hong Kong 在香港以外地方的资产
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?F F !x assets stripping 削减资产；拆卖资产
E#X1P #$pW assets value 资产值
!mH2IjcL assignee 承让人
>Du5B&41 assignment 转让；转让书；转让契
/PF X1hSu assignment of interest 权益转让
$EHAHNL?Lx assignment of letters patent and trade mark 专利证书及商标转让
d-nqV5 assignment of property 物业转让；物业转让书
W*i PseXq assignment right 转让权
x0B|CO assignor 转让人
;o } pRC associate 有联系的人；有关连人士；相联者；合伙人；联系人
@SeE,< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
j4Ppn associate member 附属会员
We% -?l:" associated body corporate 相联法人团体
Q.Uyl:^PxU associated company 相联公司；联属公司
0\# uxzdhJ associated corporation 相联法团
DZKVZ_q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
O?|opD 公认会计师公会〔英国〕
q\*",xZxwz Association of Futures Exchange Brokers 香港期货经纪协会
DJP)V8]!B Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~ .7r association of underwriters 承保人组织
Y}%=:Yt assumption of control 接管
Q`}1 B assurance 担保；保险；转易；转易书
YqwD vJWX assurance of interest 权益的转易
gE'b.04Y9i at 19XX price 按一九ＸＸ年价格计算
.w2X24Mmb at a discount 按赔价计算；按贴水价格计算；打折扣
_!6~o> at a premium 按溢价计算；按升水价格计算
k ]C +/ at call 通知付款；按通知
V}(snG, at constant market price 按固定市价计算
pH5"g"e1 at constant price 按固定价格计算
vk :@ rOpl at cost 按成本计算
rCqcl at current market price 按当时市价计算；按现时市价计算
M 0g!"0? at current price 按当时价格计算；按现时价格计算
~E&drl\ at factor cost 按要素成本计算；按生产要素成本计算
Wo&10S w at money-of-the-day price 按付款当日价格计算
/Hb'3,jN at or better 按指定或较佳价位〔买卖指令〕
g-j`Ex % at par 按面值计算；平价
hyv*+FV; at sight 见票即付
v[WbQ5AND at the close 按收市盘
)$V}tr! at the opening 按开市盘
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a18Hp|% attestation 见证；见证条款
9Y&,dBj+ at-the-money option 平价期权
a.QF`J4"' attorney 受权人；受托代表人
zbn0)JO attornment 新拥有人承认书
!^BXai/ attributable profit 可归属利润
[Dd?c,5AD attributable share value 可归属股份价值
95jJ"4 a+ Auckland Stock Exchange 奥克兰证券交易所
ku q3QW< auction 拍卖
o!EPF-: auctioneer 拍卖商
Qa~dd{? audit 审计；核数
{tn%HK"> Audit Commission 审计署
.6S]\dp7~ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
NY(c4f zl 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〕
/ ~*U'.V audit review 帐目审查
aY7 kl Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
P [-2^1P" audited account 审计帐目；经审计的帐目
k @'85A` audited annual account 经审计的周年帐目
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bQ audited balance sheet 经审计的资产负债表
B]oIFL ED auditor 核数师；核数主任；审计师
gn"_()8cT auditor's certificate 核数师证明书；审计师证明书
q5J6d+ auditor's report 核数师报告；审计师报告
;B>2oq Aussie bond 澳元债券
| W:JI austerity budget 紧缩预算
fdP[{.$?( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+o})Cs`|=A Australia All Ordinaries Index 澳洲所有普通股票指数
g(m 3
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\NwL #bQ~ Australian Options Market 澳大利亚期权市场
v&oE!s# Australian Securities Commission 澳洲证券事务监察委员会
?' uxYeX6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
.n]P6t Australian Stock Exchange 澳大利亚证券交易所
N6H/J_: Austrian Schilling [ATS] 奥地利先令
NFTEp0eP authentication 认证；鉴证
:9!? ${4R authority to purchase 委托购买证；委购书
]p>6r*/nw authorization 认可；核准；授权；授权书
6'd= % V authorization by direction 指示授权
JK0L&t< authorization by instruction 指令授权
{#YGor| authorization by warrant 令状授权
$>zLa_cn| authorization of unit trust 单位信托的认可
=B O} hk authorized agent 指定代理人
p|VoIQY authorized capital 法定资本
RbUBKMZ U authorized clerk 出市员
44axOk!G[/ authorized dealer 认可交易商
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TG/J authorized financial institution 认可财务机构
z1A[rbe=4w authorized fund 认可基金
_uU }J5d. authorized fund house 获授权的基金公司；认可基金公司
~3 4Ly authorized institution 认可机构
]5b%r;_ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%IG cn48J authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
gf2< dEff authorized insurer 获授权保险人；获认可承保人
biFy*+| authorized investment 特准投资项目
.nX+!EXeS authorized person 获授权人
PEZ~og:w authorized representative 获授权代表
lAuI?/E authorized share capital 法定股本
P_)h8-!+ $ automated quotation system 自动报价系统
Ftu~ nh} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g,/gApa 自动交易系统〔香港期货交易所有限公司〕
(.Yt|
"j automatic adjustment mechanism 自动调整机制
Q.: SIBP automatic adjustment system 自动调整系统
Yy]^_,r Automatic Clearing House 自动票据交换所
D/pc)3Ofe automatic exchange rates accumulation system 自动化汇率累集系统
}WXO[ +l Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
T1yJp$yD" automatic teller machine [ATM] 自动柜员机
qXmkeidb&W autopay 自动转帐
$8#zPJR& available assets 可用资产
z;`o>Ja2 available fiscal reserve 现存财政储备
X,d`-aKO\y available profit 可用利润
xFcJyjo^z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S;[g 0j average 平均；平均数；海损
KM Z:$H average basic salary 平均基本薪金
gE8p**LT+ average consumer expenditure 平均消费开支；一般消费开支
bQc-ryC+. average cost 平均成本
yZFm<_9> average cost of land production 增辟土地平均成本
[U[saR\ average daily turnover 平均每日成交额
#x Z7% average daily wage rate 平均每日工资率
'ms&ty*T average expenditure pattern 平均开支模式
3 D>s y f average growth rate 平均增长率
a pQ` l^ average net fixed assets 固定资产平均净值
7A@GN A average of relatives 相对价格平均数
]&%_Fpx average price 平均价格
C8i6ESmU average propensity to consume 平均消费倾向；一般消费倾向
1B +uv0lA average propensity to save 平均储蓄倾向；一般储蓄倾向
q]+'{Ci@ average rate 平均率
Ru8k2d$B average revenue 平均收入；平均收益
@KRr$k average stock 平均库存；平均存货
.T0w2Dv / average yearly rent 平均年租
Stqlp<xy avoidance of double taxation 避免双重课税
"i/ l' avoidance of tax 避税
