A:
n9Mi?#xIp A share Ａ股；甲类股份
>S3, _@C abatement of tax 减税；减扣免税额
G_fP%ovh ABN AMRO Bank N.V. 荷兰银行
Dr;-2$Kt/& above-the-line expenditure 线上项目支出；经常预算支出
U"1z"PcV above-the-line receipt 线上项目收入；经常预算收入
.{cka]9WJz ABSA Asia Limited 南非联合亚洲有限公司
u?OyvvpH absolute change 绝对数值变更
B.wRZDEvc absolute expenditure 实际开支
VtNY~ absolute guideline figure 绝对准则数字
X*Ibk-PUM absolute interest 绝对权益
!`u absolute order of discharge 绝对破产解除令
a/9R~DwN absolute profit margin 绝对利润幅度
*r Y@(| absolute value 实值；绝对值
~1x,m.f8 absolutely vested interest 绝对既得权益
`/zx2Tkk absorbed cost 已吸收成本；已分摊成本
a(+.rf; absorption 吸收；分摊；合并
?2Q9z-$ absorption rate 吸收率；摊配率；分摊率
tBtG- X2 ACB Finance Limited 亚洲商业财务有限公司
&f}a` /{@ acceptable form of reciprocity 合理的互惠条件
uR|?5DK acceptable rate 适当利率；适当汇率
6Un 61s acceptance agreement 承兑协议
-h5yg`+1N\ acceptance for honour 参加承兑
Q(P'4XCm acceptor 承兑人；接受人；受票人
q/
x(:yol acceptor for honour 参加承兑人
uXs.7+f accident insurance 意外保险
%i7bkdcwk Accident Insurance Association of Hong Kong 香港意外保险公会
d)' am
3Q accident insurance scheme 意外保险计划
F
%OA accident year basis 意外年度基准
V3<baxdE accommodation 通融；贷款
y*Egt `W accommodation bill 通融票据；空头票据
#6XN_< accommodation party 汇票代发人
B{\cV-X$0 account balance 帐户余额；帐户结余
0JQ0lzk1 account book 帐簿
K#j<G]I( @ account collected in advance 预收款项
LX%K*nlj account current book 往来帐簿
J 3oEN'8S account of after-acquired property 事后取得的财产报告
ub C(%Y_k account of defaulter 拖欠帐目
`yjHLg account payable 应付帐款
]9xuLJ) account payee only [A/C payee only] 只可转帐；存入收款人帐户
'@Zau\xC account receivable 应收帐款
B8+J0jdg6% account receivable report 应收帐款报表
q Ee1OB account statement 结单；帐单；会计财务报表
8.-0_C*U; account title 帐户名称；会计科目
w\
hl2JTy accountant's report 会计师报告
pYtG%< Accountant's Report Rules 会计师报告规则
}b9"& io accounting and auditing procedure 会计与审计程序；会计与核数程序
$T\W 'W R> Accounting Arrangements 《会计安排》
[@!.( Hp
accounting basis 会计基础
8 |>$M accounting by Official Receiver 破产管理署署长呈交的帐目
:r?gD2q Accounting Circular 《会计通告》
&RRH mJI: accounting class 会计类别
g7($lt> accounting date 记帐日期；会计结算日期
|}~2=r z accounting for money 款项核算
XcOfQ s Accounting Officer 会计主任
AXUSU(hU accounting period 会计报告期；会计期
K[tQ>C@s2 accounting policy 会计政策；会计方针
W|I MnK- accounting practice 会计惯例
hdL/zW7 ] accounting principle 会计准则
{K\l3_=5qb accounting record 会计记录
& PHejG_# accounting report 会计报告
3F5Y#[L` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
RlRkw+%m Accounting Society of China 中国会计学会
_[zZm* accounting statement 会计报表
I{8fTod accounting system 会计制度；会计系统
oF1{/ERS accounting transaction 会计事项；帐务交易
Kjw4,z%\94 accounting treatment 会计处理
~ H [ accounting year 会计年度
*R] Ob9X accretion 增值；添加
k A `Z#yu accrual 应计项目；应累算数目
/.Yf&2X\ accrual basis 应计制；权责发生制
gB4&p PN accrual basis accounting 应计制会计；权责发生制会计
z/IA
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#fq%903=
accrued benefit 应累算利益
?hpT"N,hF9 accrued charges 应计费用
P`/;3u/P accrued cumulative preference share dividend 应累算的累积优先股股息
yc4?'k! accrued expenses 应累算费用
?LJDBN accrued interest payable 应付利息；应计未付利息
2TH13k$ accrued interest receivable 应收利息；应计未收利息
>FO4] accrued right 累算权益
tUS)1*{_ accruing profit 应累算的利润
Vu
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accumulated fiscal reserve 累积财政储备
&`#k 1t' accumulated profit 累积利润；滚存溢利
H . F-mm accumulated reserve 累积储备
zV)(i<Q accumulation of surplus income 累积收益盈余
K gN=b acquired assets 既得资产
RrFq" acquisition 收购；购置；取得
Rne#z2Ok acquisition cost 购置成本
D?+\"lI acquisition expenses 购置费用
~SI`%^L acquisition of 100% interest 收购全部股权
!VaKq_ W acquisition of control 取得控制权
'q158x acquisition of fixed assets 购置固定资产
F.zx]][JV acquisition of shell “买壳”
_|f 1q acquisition price 收购价
qOA+ao act of God 天灾
K U 2LJ_~Y acting partner 执事合伙人
)?5027^ active market 买卖活跃的市场；交投畅旺的市场；旺市
kEQ 1&9 active partner 积极参与的合伙人
_?j66-(
Q active trading 交投活跃
vNMndo! actual circulation 实际流通
]} D^?g^ actual cost 实际成本
3Go/5X/ actual expenditure 实际开支；实际支出
-s?f <f{ actual income 实际入息；实际收入；实际收益
= NHE_ 4/p actual market 现货市场
rF9|xgFK actual price 现货价；实际价格
[}xVz"8 V actual profit 实际利润
r]e1a\)r actual quotation 实盘；实际价位；实际报价
B3x 4sK s actual year basis 按实际年度计算
t=,ZR}M1` actuals 实货
b3/@$x< actuarial investigation 精算调查
#@ClhpLD actuarial principle 精算原则
]><K8N3Z actuarial report 精算师报告
06ndW9>wD) Actuarial Society of Hong Kong 香港精算学会
0c2O'&$au actuarial valuation 精算师估值
U0%T<6*H actuary 精算师
@uh^)6i]/ ad referendum agreement 暂定协议；有待覆核的协定
kJQH{n+)R ad valorem duty 从价税；按值征税
ew13qpt)<L ad valorem duty system 从价税制
x)35}mi){L ad valorem fee 从价费
(`W_ -PI ad valorem tariff 从价关税
a
~s:f5S> additional allowance 额外免税额
j6!C/Ug Q additional amount for unexpired risk 未过期风险的额外款额
"_LDs(& additional assessable profit 补加应评税利润
Rz sgPk additional assessment 补加评税
v|!u]!JM additional commitment 额外承担
;rgg O0Y additional commitment vote 额外承担拨款
/{)}y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
0bG[pp$[ additional dependent parent allowance 供养父母额外免税额
Dno]N additional provision 额外拨款
NCrNlH IF additional stamp duty 附加印花税
6?;U[ eV additional tax 补加税罚款；补加税款
% G'{G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4>x$I9^Y! adjudged bankrupt 被裁定破产
/"(`oe< adjudicated bankrupt 裁定破产人
z3n273W>6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
y4\(ynk adjudication of bankruptcy 裁定破产；宣告破产
JfOBZQ adjudication of insolvency 裁定无力偿还债务
a&^HvXO(>( adjusted actual 经调整的实数；调整后的实数
+9^V9]{Vo adjusted current assets 经调整的流动资产；调整后的流动资产
Vy.gr4Cm adjusted figure 经调整的数字；调整后的数额
Mh =yIx</ adjusted liabilities 经调整的负债；调整后的负债
/M, C%.- adjusted loss 经调整的亏损；调整后的亏损
yL2sce[ 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
{GH0>
1 & adjusted profit 经调整的利润；调整后的利润
'99rXw adjusted surplus 经调整的盈余额；调整后的盈余额
Zz,j,w0 Z adjusted value 经调整的价值；调整后的价值
d}RU-uiW adjustment 调整；修订；理算〔保险〕
#mIgk'kW< adjustment centre 调剂中心
#EG
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O{vVW 9Q adjustment mechanism 调整机制
~U; M1> adjustment of loss 亏损调整
Mb! b0
adjustment process 调整过程；调整程序
w3 n6md adjustment range 调整幅度
W
u C2 LM administered exchange rate 受管制汇率
OO ?;?? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#QUQC2P(~ administration expenses 行政费用
#&k`-@b5| administration fee 手续费；行政费
539f B, administration in bankruptcy 破产管理
jv ;8Mm administration order 遗产管理令
ff;9P5X administrator 管理人；遗产管理人
v pg*J/1[ administrator of the estate 遗产管理人
dguN<yS- E admission of debt 债项承认书
ut*sx9 l admission of proof 接纳债权证明
g=gM}`X% advance 放贷款项；垫付款项；预支款项；预付款项
N9dx^+\ advance account 暂支帐目；预付款帐户
`{oFdvL~) advance compensation 预付补偿金
N*1{yl76x advance from shareholder 股东垫款
&Z3u(Eb advance pending reimbursement 预支以待日后付还
=x
xN3Ay advanced economy 先进经济体系
[ML|, kq! advancement 预付；预付财产
;a j4V<@ advances warrant 垫款令
.OM^@V~T advancing 贷出
A"3"f8P8a adverse balance 逆差
3(oB[9]s adverse exchange 逆汇
[PIh^ DhK advertisement addressed to shareholders 在报章刊登的致股东通告
5cF7w advice for collection 托收通知书
QmKEl|/{u advice of drawing 提款通知书；汇票通知书
5!s7`w]8*0 advice of payment 付款通知
Al
MMN"j Advisory Committee [Securities and Futures Commission]
rq#\x{l 谘询委员会〔证券及期货事务监察委员会〕
h@2 YQgw` Advisory Committee on Diversification 经济多元化谘询委员会
g`Kh& |GU affidavit 誓章；遗产申报誓章
`
t6|09e affidavit of no receipt 述明无收款的誓章
[mcER4]} affiliate 联号；联营公司；附属公司
0Yk$f1g affiliated company 附属公司；联号；联营公司
yC:C affirmation [estate duty] 非宗教式宣誓〔遗产税〕
^KF%Z2 :$ affordability 负担能力
@e#{Sm African Development Bank [AfDB] 非洲开发银行
I&J> after-acquired property 事后取得的财产
r}\m%(i after-hours dealing 市后交易
>2s31
{ after-tax profit 税后盈利；税后利润；税后溢利
j5:/G l8 agency agreement 代理协议
4=nh'
U38 agency expenses 代理机构的开支
Z ~3 agency fee 代理费
Q{o ]^tN Agency Law 《代理法》
vWH)W?2 agent 代理人；承销人
W^,(we agent of company 公司代理人
,%T
sfB agent's fee 代理人费；经纪费
4 [lym,8C aggregate 总计；总数；总体数字
Xk(p:^ R aggregate amount 总款额；总额
OTj
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l 9Av@| aggregate at constant price 按固定价格计算的总体数字
pwg\b aggregate demand 总需求
Jm`{MzqL aggregate gross position 总持仓量
$xqX[ocor aggregate limit 总限额
D~zk2 aggregate of salaries tax 合计薪俸税
g QYs, aggregate performance 总体表现；总体业绩
/ tG[pg{[ aggregate supply 总体供应
+C36OcmT~ aggregate surplus 总盈余
ROr|n]aJj aggregate total 整体总额
nIqNhJ+ aggregate value 总值；合计价值
ts /Ha*h aggregated basis 合计基准
[gIvB<Uv aggregated net chargeable income 合计应课税入息实额
S } 3? aggregation 合并计算；合计；总和
c6Z"6-}$ aggregation of incomes of husband and wife 夫妇入息合并计算
x U F5
aggregation of property 财产的总和
ZA7b;{o [ agio 差价；贴水
5h l!z A? 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》
{n j`> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
C <d]0) 《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》
n[gc`#7|{e Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P
r2WF~NuO 《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》
Ou ] !@s Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q"s]<MtdS 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Y#zHw< <E agreement for a settlement 授产协议
u\3=m%1 agreement for assignment 转让协议
-`CE ; agreement for sale 售卖协议；买卖协议
A~ @x8 agreement for sale and purchase 买卖协议
pG^>y0 agreement for the payment of interest 支付利息协议
uC|bC#; agreement for the repayment of money 还款协议
%$ &_! agreement of reinsurance 再保险协议
WS.lDMYE7 Agricultural Bank of China 中国农业银行
QKI g5I- air passenger departure tax 飞机乘客离境税
M mQk@~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
\gGTkH airport tax 机场税
V
X.9mt alcohol duty 酒精税
Aj*|r
alienation 让与；让渡；转让
GGU>={D) alimony 生活费；赡养费
{#,?K All Ordinaries Index [AOI] 所有普通股指数
] Jn rs all risks 全险；综合险
W+i&!' All Sales Record for Stock Market 《股票市场成交报告》
W.c>("gC Allied Capital Resources Limited 新联财务有限公司
48)D%867.; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
gLwrYG7@ allocation letter 拨款信件
.wPI %5D allocation of fund 分配款项；预留款项
{XH3zMk[ allocation of profit 利润分配；溢利分配
k !V@Q!>, allocation warrant 拨款令
1oI2 allotment 分配；配股
Z4dl'v)9 allotment notice 股份配售通知；配股通知
pwVaSnre` allotment of shares 股份分配
Ae*
6&R4 allowable 可获宽免；免税的
-VvN1G6.x? allowable business loss 可扣除的营业亏损
!>:]k ?$b allowable expenses 可扣税的支出
ub]s>aqy allowance 免税额；津贴；备抵；准备金
LaYd7Oyf] allowance for debts 债项的免税额
p^s:s-"f\ allowance for depreciation by wear and tear 耗损折旧免税额
ZK Jhmk allowance for funeral expenses 殡殓费的免税额
l\37 /Z allowance for inflation 为通货膨胀而预留的款项；通胀准备金
MxqIB(5k allowance for repairs and outgoings 修葺及支出方面的免税额
y9 ~:[ jB allowance to debtor 给债务人的津贴
~Kt2g\BSok alteration of capital 资本更改
9vBW CCf alternate trustee 候补受托人
GsoD^mjY amalgamation 合并
V *W H ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[$@EQ]tt/ ambit of charges 征税范围；收费范围
M9.FtQhK/ amended valuation 经修订的估值
i,mZg+;w American Commodities Exchange 美国商品交易所
'yR\%#s6 American Express Bank Limited 美国运通银行
q b$M.-\ne American Stock Exchange 美国证券交易所
$U"pdf amortization 摊销
GC[Ot~*_ amount due from banks 存放银行同业的款项
&hJQHlyJM0 amount due from banks abroad 存放海外银行同业的款项
fW$1f5g" amount due from holding companies 控股公司欠款
K.Y.K$NjP{ amount due from local banks 存放本港银行同业的款项
] 4B&8n! amount due to banks 银行同业的存款
mM'uRhO+ amount due to banks abroad 海外银行同业的存款
mZ g' amount due to holding companies 控股公司存款
C6qGCzlG` amount due to local banks 本港银行同业的存款
A+Kp ECP amount due to outport banks 外埠银行同业的存款
HfEl
TC:3f amount for note issue 发行纸币的款额
=vsvx{o? amount of bond 担保契据的款额
a>&dAo} amount of consideration 代价款额
_QneaPm% amount of contribution 供款数额
q}C;~nMD amount of indebtedness 负债款额
!$p E=~1C amount of principal of the loan 贷款本金额
%zN~%mJG amount of rates chargeable 应征差饷数额
A]MX^eY amount of share capital 股本额
sj&1I.@,> amount of sums assured 承保款额
#&Rx?V amount of variation 变动幅度
y
m?uj4I{ amount of vote 拨款数额
drJUfsxV amount payable 应付款额
/}k? Tg/ amount receivable 应收款额
)BZ6QO`5n Amsterdam Stock Exchange 阿姆斯特丹证券交易所
sY* qf= analysis 分析
~&D5RfK5f ancillary risk 附属风险
B.}j1 Bb annual account 周年帐目；周年帐目报表；年度决算；年结
zd=N. annual accounting date 年结日期
x,c\q$8yH annual allowance 每年免税额；年积金；年度津贴；年津
_opB,,G annual balance 年度余额
2BO"mc<#$ annual disposable income 每年可动用收入
7
b{y annual estimates 周年预算
XdE|7=+s annual fee 年费
\CBL[X5tr annual general meeting 周年大会
S<g~ VK!Tt annual growth rate 年增率；每年增长率
p3qKtMs0! annual long-term supplement 长期个案每年补助金
g6 @^n$Y annual pensionable emolument 可供计算退休金的年薪
*t`=1Ioj annual report 年报
k/i&e~! \ Annual Report on the Consumer Price Index 《消费物价指数年报》
Ej<`HbJ 'Q annual return 周年报表；周年申报表；每年报税表格
.SDE6nvbW Annual Return Rules 《周年报表规则》
{6mFI1;q annual review of consumer prices 每年消费物价回顾
>gDKkeLD annual roll-forward basis 逐年延展方式
dB8 e annual salary 年薪
@&GY5<&b annual statement 年度报表；年度决算表
#e[igxwi Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
91UC>]}H annuitant 年金受益人
e"ClG/M_XS annuity 年金
gR wRh A/ annuity contract 年金合约
} a!HbH annuity on human life 人寿年金
cHJ4[x= antecedent debt 先前的债项
L$?YbQo7 ante-dated cheque 倒填日期支票
A~;+ P anticipated expenditure 预期开支
2>)::9e4 anticipated net profit 预期纯利
Zbf~ E { anticipated revenue 预期收入
,Y@ 4d79 anti-inflation measure 反通货膨胀措施
/5~j"|
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G 1:"Gxja apparent deficit 表面赤字
K<v:RbU|[1 apparent financial solvency 表面偿债能力
T+>W(w
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@Py?.H application for personal assessment 个人入息课税申请书
w}U'>fj application of fund 资金应用
cR SgP{hy application to release as liquidator and to destruct the books of accounts and documents
%F(lq*8X 申请免除清盘人职务及毁灭帐簿与文件
<FwAV=}6p appointed actuary 委任精算师
4+Y9":< appointed auditor 委任核数师；委任审计师
SKo*8r appointed trustee 委任的受托人
o[g] Va*8 appointer 委任人
ue -a/a apportioned pro rata 按比例分摊
,#hNHFa'JH apportionment 分配；分摊
)! 5"\eys Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-u g -rdXV apportionment formula 分摊方程式
D 1(9/;9 apportionment of estate duty 遗产税的分摊
7|<-rjz^ appraisal 估价；评估
o),@I #fM appreciable growth 可观增长
X(Lz&fkd appreciable impact 显着影响
N`L Y$U+N| appreciable increase 可观增长
ooj^Z%9P appreciation 增值；升值
!(s L appreciation against other currencies 相对其他货币升值
G;]zX<2^3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.K+ 5k`kd appreciation tax 增值税
*rC%nmJwk! appropriation 拨款；拨用；拨付
rfO rh^ appropriation account 拨款帐目
yJ!,>OQ%' Appropriation Bill 拨款法案
cUwR6I9 appropriation-in-aid system 补助拨款办法
{<Xl57w-Q approved assets 核准资产
ZFtN~Tg approved basket stock 认可一篮子证券
@4>?Y=# approved budget 核准预算
Q7_#k66gb7 approved charitable donation 认可慈善捐款
Zig3WiD& approved charitable institution 认可慈善机构
+XAM2uN5_. approved currency 核准货币；认可货币
9L>ep&u)^ approved estimates 核准预算
uExYgI`<%& approved estimates of expenditure 核准开支预算
[p z1f!Wn approved overseas insurer 核准海外保险人
=g)SZK approved overseas trust company 核准海外信托公司
jsq|K=x, approved pooled investment fund 核准汇集投资基金
ht*;,[ea approved provident fund scheme 认可公积金计划
JQSczE3 approved provision 核准拨款
ZBjb f_M: approved redeemable share 核准可赎回股份
O*9d[jw[ approved regional stock 认可地区性证券
NYPjN9L approved retirement scheme 认可退休金计划
I9YMxf>nI approved subordinated loan 核准附属贷款
j:0<
tj E arbitrage 套戥；套汇；套利
~(eD 4" arbitrageur 套戥者；套汇者
vH@b arbitrary amount 临时款项
]E1|^[y arrangement 措施；安排；协定
-uB*E1|Q arrears 欠款
6\m'MV`R! arrears of pay 欠付薪酬
&zHY0fxX arrears of revenue 逾期未收税款；逾期未收的帐项
G$jw# a[L articles of association 组织章程；组织细则；组织章程细则
>t4<2|!(M Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+Rq]_ sDu ascertainment of profit 确定利润
qR^+K@ *| "Asia Clear" “亚洲结算系统”
2K 2_- Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{%z5^o1) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
jNAboSf2Y Asian Development Fund [ADF] 亚洲发展基金
lht :%Ts$ Asian dollar bond 亚洲美元债券
.FvIT] k- Asian dollar market 亚洲美元市场
Olr'n % } Asian dollar rate 亚洲美元利率
:(i=> ~O Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
XZxzw*Y1J Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Wbi12{C asked price 沽盘；喊价；索价；卖方报价
^F-AZP
/5F assessable income 应评税入息
<#lNi.?. assessable loss 应评税亏损
6^T WY[z2% assessable profit 应评税利润
dbfI!4 assessable value 应评税值
tA-p!#V<k1 assessed profit 估定利润
v#9Uy}NJ9 assessed value 经评估价值
E\VKlu4 assessment 评税；评定；估价；评税单
.WlZT- assessment number 评税编号；估价编号
|qb-iXW= assessment of additional tax 补加税评税
NZuylQ)0 assessment of performance 业绩评估；实绩评价
":L d}~> Assessor 评税主任
Ar`U / %Cu asset price bubbles 资产价格泡沫
BsYJIKfW asset-backed securities 具资产保证的证券
Rc~63![O. assets accretion 资产增值
,772$7 x assets and liabilities 资产与负债
%D[6; PT assets betterment statement 资产递增表；资产改进表
|w.5*]?H assets lending 实物放款；有抵押贷款
+\Je
B/ F assets of the company passing on the death 死者去世时转移的公司资产
j`-9. assets pledged as security for liabilities 用作负债抵押的资产
67 wq8| assets portfolio 资产投资组合
kQ .3J.Q5 assets price 资产价格
!D 9 V9p assets quality 资产质素
=]-D_$S~ assets realization 资产变现
MQVEO5 assets refinancing arrangement 资产再集资安排
W 6CNMI] assets securitization 资产证券化
!H`uN
assets situated outside Hong Kong 在香港以外地方的资产
cB7'>L assets stripping 削减资产；拆卖资产
UeaHH]U assets value 资产值
_%<q ZT assignee 承让人
@&2# kO~= assignment 转让；转让书；转让契
(?z"_\^n/ assignment of interest 权益转让
OZno 3Hn assignment of letters patent and trade mark 专利证书及商标转让
xOc&n0}% assignment of property 物业转让；物业转让书
DC=XPn/V assignment right 转让权
&DWSu`z assignor 转让人
,>3|\4/ Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
=Ka :i> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
} BnPNc[I associate member 附属会员
z?( QM : associated body corporate 相联法人团体
e;&f O[ 2 associated company 相联公司；联属公司
(&qjY
I associated corporation 相联法团
I>@Qfc
bG Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9S{0vc/2@ 公认会计师公会〔英国〕
[?F]S:/i Association of Futures Exchange Brokers 香港期货经纪协会
z5t"o ! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
- s0QE Q association of underwriters 承保人组织
;})s o assumption of control 接管
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zm-] assurance 担保；保险；转易；转易书
k#<Y2FJa assurance of interest 权益的转易
CK1gzIg > at 19XX price 按一九ＸＸ年价格计算
/Xw wB at a discount 按赔价计算；按贴水价格计算；打折扣
nY_+V{F at a premium 按溢价计算；按升水价格计算
>\>!Q V1@ at call 通知付款；按通知
ljjnqQ% at constant market price 按固定市价计算
>>0c)uC|W at constant price 按固定价格计算
,kE"M1W at cost 按成本计算
CDWchY at current market price 按当时市价计算；按现时市价计算
3mXRLx=0> at current price 按当时价格计算；按现时价格计算
s6_[H at factor cost 按要素成本计算；按生产要素成本计算
E=l^&[dIl at money-of-the-day price 按付款当日价格计算
~ tqDh( at or better 按指定或较佳价位〔买卖指令〕
"@ @Z { at par 按面值计算；平价
o*s3"Ib at sight 见票即付
qr? RU .W at the close 按收市盘
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"FTH' at the opening 按开市盘
7
JVonruaR attestation 见证；见证条款
X=pPkgW at-the-money option 平价期权
E7|P\^}m(f attorney 受权人；受托代表人
m"mU:-jk` attornment 新拥有人承认书
O-]^_LV` attributable profit 可归属利润
usI$ attributable share value 可归属股份价值
~)iQbLI Auckland Stock Exchange 奥克兰证券交易所
G!w ?\- auction 拍卖
T RQH{O\O auctioneer 拍卖商
&y.6Hiy& audit 审计；核数
*x&y24 Audit Commission 审计署
Z_[jah Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
TXK82qTdf 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〕
R5MY\^H/A audit review 帐目审查
{&.?u1C.\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`Qo}4nuRs audited account 审计帐目；经审计的帐目
4 AuJ 1Z audited annual account 经审计的周年帐目
C9E@$4* audited balance sheet 经审计的资产负债表
Oz s&YZ auditor 核数师；核数主任；审计师
>A1;!kGE# auditor's certificate 核数师证明书；审计师证明书
@8V~&yqq auditor's report 核数师报告；审计师报告
gR 8v F Aussie bond 澳元债券
L@8C t austerity budget 紧缩预算
=s1Pf__<k Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#[NNb?`F Australia All Ordinaries Index 澳洲所有普通股票指数
JiC y77H Australian Dollar [AUD] 澳元
`i3fC&?C Australian Options Market 澳大利亚期权市场
d]QCk &XU Australian Securities Commission 澳洲证券事务监察委员会
x|<89o
L Australian Society of Certified Practising Accountants 澳洲执业会计师公会
@3I/57u< Australian Stock Exchange 澳大利亚证券交易所
\k*h& :$ Austrian Schilling [ATS] 奥地利先令
lcEin *Oc authentication 认证；鉴证
Y,s@FGI 2 authority to purchase 委托购买证；委购书
f 7j9'k authorization 认可；核准；授权；授权书
f`8mES'gc8 authorization by direction 指示授权
"SN+ ^ ` authorization by instruction 指令授权
V tJy E} authorization by warrant 令状授权
HDT-f9%}<4 authorization of unit trust 单位信托的认可
D^\2a;[AxA authorized agent 指定代理人
2V = bE- authorized capital 法定资本
"3:TrM$|A
authorized clerk 出市员
S#^-VZ~U4x authorized dealer 认可交易商
L kIbvJCV authorized financial institution 认可财务机构
[5QbE$ authorized fund 认可基金
nN!R!tJPa authorized fund house 获授权的基金公司；认可基金公司
xsSX~` authorized institution 认可机构
^ _pJEX authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6*=7ifS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-K%~2M< authorized insurer 获授权保险人；获认可承保人
A0 1 D-) authorized investment 特准投资项目
wv_<be[?* authorized person 获授权人
$+@xwuY'+ authorized representative 获授权代表
UJ6zgsD1b? authorized share capital 法定股本
ex- W{k$ automated quotation system 自动报价系统
9>HCt*|_8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/V )4 B4 自动交易系统〔香港期货交易所有限公司〕
-[.A6W automatic adjustment mechanism 自动调整机制
<Z8^.t)| automatic adjustment system 自动调整系统
]*JH~.p Automatic Clearing House 自动票据交换所
7.tEi}O&_g automatic exchange rates accumulation system 自动化汇率累集系统
gVI2{\a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:_"%o= automatic teller machine [ATM] 自动柜员机
yaKw/vV autopay 自动转帐
bcC+af0L available assets 可用资产
Ve^rzGU available fiscal reserve 现存财政储备
r&c31k]E available profit 可用利润
Z7Xic5PI{4 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
eFdN"8EW average 平均；平均数；海损
WHvU|rJ average basic salary 平均基本薪金
\Yd
0oe82 average consumer expenditure 平均消费开支；一般消费开支
p) ea1j>N average cost 平均成本
Xb KN H> average cost of land production 增辟土地平均成本
Ba /^CS average daily turnover 平均每日成交额
JLH,: 2 average daily wage rate 平均每日工资率
YN 31Lo average expenditure pattern 平均开支模式
A J"/T+g_ average growth rate 平均增长率
mY !LGN average net fixed assets 固定资产平均净值
<< .%Gk average of relatives 相对价格平均数
7__?1n~{ average price 平均价格
>@c~ M average propensity to consume 平均消费倾向；一般消费倾向
_4#&!b6 average propensity to save 平均储蓄倾向；一般储蓄倾向
gtV*`g average rate 平均率
3&z.m / average revenue 平均收入；平均收益
rE&+fSBD average stock 平均库存；平均存货
>*cg
K}!@ average yearly rent 平均年租
=Frbhh57 avoidance of double taxation 避免双重课税
p$*;> YKO avoidance of tax 避税
