A:
< p TTo A share Ａ股；甲类股份
_al|'obomy abatement of tax 减税；减扣免税额
L'i-fM[# ABN AMRO Bank N.V. 荷兰银行
pr,p=4m{\ above-the-line expenditure 线上项目支出；经常预算支出
$^ 'aCU0C above-the-line receipt 线上项目收入；经常预算收入
lZ&]|*> ABSA Asia Limited 南非联合亚洲有限公司
@FN*TJ absolute change 绝对数值变更
`O^G5 0 absolute expenditure 实际开支
|BZDhd9<{ absolute guideline figure 绝对准则数字
WS2os B c absolute interest 绝对权益
^Cv^yTj;& absolute order of discharge 绝对破产解除令
d /74{. absolute profit margin 绝对利润幅度
L0%h nA@ absolute value 实值；绝对值
39 Y( !q absolutely vested interest 绝对既得权益
}<jb vCeK absorbed cost 已吸收成本；已分摊成本
mfny4R1_ absorption 吸收；分摊；合并
{ m8+Wju} absorption rate 吸收率；摊配率；分摊率
K={qU[_O ACB Finance Limited 亚洲商业财务有限公司
+fKtG]$ acceptable form of reciprocity 合理的互惠条件
q EUT90 acceptable rate 适当利率；适当汇率
._z 'g_c( acceptance agreement 承兑协议
QMo}W{D acceptance for honour 参加承兑
YYg) acceptor 承兑人；接受人；受票人
~Cc.cce5 acceptor for honour 参加承兑人
T88Y
qI accident insurance 意外保险
QIB>rQCceo Accident Insurance Association of Hong Kong 香港意外保险公会
pWE `x|J accident insurance scheme 意外保险计划
6O2=Ns;J6 accident year basis 意外年度基准
6
fz} accommodation 通融；贷款
Q 6 C-4ja accommodation bill 通融票据；空头票据
z5Qs @dG accommodation party 汇票代发人
XA_FOw!cX account balance 帐户余额；帐户结余
/q\_&@ account book 帐簿
~n!!jM:N account collected in advance 预收款项
Wk4.%tpeO7 account current book 往来帐簿
G+*cpn account of after-acquired property 事后取得的财产报告
B6}FIg) account of defaulter 拖欠帐目
Dbx~n#n G account payable 应付帐款
$!A:5jech account payee only [A/C payee only] 只可转帐；存入收款人帐户
f]8I64 account receivable 应收帐款
]J2:194 account receivable report 应收帐款报表
rAdacnZV account statement 结单；帐单；会计财务报表
Gi^Ha=?J% account title 帐户名称；会计科目
_ia! mT < accountant's report 会计师报告
n
uQM^2 Accountant's Report Rules 会计师报告规则
!.5 ),2 accounting and auditing procedure 会计与审计程序；会计与核数程序
!SHj$Jwa' Accounting Arrangements 《会计安排》
}iBC@`mg( accounting basis 会计基础
_L.n, accounting by Official Receiver 破产管理署署长呈交的帐目
02JL * Accounting Circular 《会计通告》
vOI[Z0Lq9h accounting class 会计类别
N?4q accounting date 记帐日期；会计结算日期
RAs0]K accounting for money 款项核算
C.!_]Pxs Accounting Officer 会计主任
[LM^), J? accounting period 会计报告期；会计期
0m9ZQ
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bzmr"/#D3 accounting practice 会计惯例
'_+9y5 accounting principle 会计准则
^b?2N/m@ accounting record 会计记录
>
^[z 3 T accounting report 会计报告
PHM:W%g: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
IF
k Accounting Society of China 中国会计学会
&217l2X
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`BZ&~vJ_ accounting system 会计制度；会计系统
|I[7,`C ~ accounting transaction 会计事项；帐务交易
}U yQ# U accounting treatment 会计处理
3mt%!}S accounting year 会计年度
6e r(% 4! accretion 增值；添加
)E7 FA| accrual 应计项目；应累算数目
?T:
jk4+ accrual basis 应计制；权责发生制
zjX7C~h^Q accrual basis accounting 应计制会计；权责发生制会计
`kN #4p accrue 应累算；应计
~KIDv;HSb[ accrued benefit 应累算利益
+zOOdSFk. accrued charges 应计费用
z xZtz accrued cumulative preference share dividend 应累算的累积优先股股息
q<=:
>? accrued expenses 应累算费用
Xwu.AVsr accrued interest payable 应付利息；应计未付利息
D>T],3U(H accrued interest receivable 应收利息；应计未收利息
|@ VF.)_ accrued right 累算权益
v$|mo;6 accruing profit 应累算的利润
}3 /~x accumulated fiscal reserve 累积财政储备
J>S3sP accumulated profit 累积利润；滚存溢利
*ftC_v@p5 accumulated reserve 累积储备
] Nk!4" accumulation of surplus income 累积收益盈余
s'a= _cN acquired assets 既得资产
q{4|Kpx@ acquisition 收购；购置；取得
fJ80tt?r acquisition cost 购置成本
+`| *s3M acquisition expenses 购置费用
:9d \Uj, acquisition of 100% interest 收购全部股权
F#q&( acquisition of control 取得控制权
Db03Nk># acquisition of fixed assets 购置固定资产
l`n5~Fs acquisition of shell “买壳”
U
:9=3A2$x acquisition price 收购价
j=sBq.S act of God 天灾
)GB`*M[ acting partner 执事合伙人
/-*hjX$n active market 买卖活跃的市场；交投畅旺的市场；旺市
\MYU<6{u active partner 积极参与的合伙人
KH j6Tg;) active trading 交投活跃
]YD(`42 x actual circulation 实际流通
Y\t_& px actual cost 实际成本
6517Km 4- actual expenditure 实际开支；实际支出
M[Y4_$k<- actual income 实际入息；实际收入；实际收益
x(r+ P9f\< actual market 现货市场
cz.3|Lby actual price 现货价；实际价格
KjR4=9MD actual profit 实际利润
Uxl(9 6 actual quotation 实盘；实际价位；实际报价
L= 1 ~ f- actual year basis 按实际年度计算
$-pbw@7 actuals 实货
mc@M ,2@D actuarial investigation 精算调查
{K.rl%_|N actuarial principle 精算原则
T[Q" }&bB actuarial report 精算师报告
Gi$gtLtN h Actuarial Society of Hong Kong 香港精算学会
Q9y*: actuarial valuation 精算师估值
wa 3F actuary 精算师
|+E KF.K ad referendum agreement 暂定协议；有待覆核的协定
nmE5]Pcg ad valorem duty 从价税；按值征税
0^<, ( ]! ad valorem duty system 从价税制
,w\ wQn>]K ad valorem fee 从价费
@!H
'+ c ad valorem tariff 从价关税
%O) Z additional allowance 额外免税额
xUj2 ]Q>R+ additional amount for unexpired risk 未过期风险的额外款额
N~#D\X^t. additional assessable profit 补加应评税利润
,nE&Me&#J additional assessment 补加评税
ckwF|:e 7* additional commitment 额外承担
[yd6gH additional commitment vote 额外承担拨款
W8/(;K`/ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
i-13~Dk additional dependent parent allowance 供养父母额外免税额
!UNNjBBP7 additional provision 额外拨款
dK # h<q1 additional stamp duty 附加印花税
Y1r ,2 k additional tax 补加税罚款；补加税款
(Pz 8 iz Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
zO2{.4 adjudged bankrupt 被裁定破产
G1_Nd2w adjudicated bankrupt 裁定破产人
cF.mb*$K adjudication fee 裁定费；评定印花税额手续费；评估契据费
Qb@eK$wo} adjudication of bankruptcy 裁定破产；宣告破产
M/w{&& adjudication of insolvency 裁定无力偿还债务
g X/NtO % adjusted actual 经调整的实数；调整后的实数
EzP#Mnz^ adjusted current assets 经调整的流动资产；调整后的流动资产
bXl8v adjusted figure 经调整的数字；调整后的数额
l P0k: adjusted liabilities 经调整的负债；调整后的负债
Ow3a0cF[9 adjusted loss 经调整的亏损；调整后的亏损
,C!n}+27 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
3X'WR] adjusted profit 经调整的利润；调整后的利润
BvJ=iB<E adjusted surplus 经调整的盈余额；调整后的盈余额
ONWO`XD adjusted value 经调整的价值；调整后的价值
=J.EH| adjustment 调整；修订；理算〔保险〕
hAa[[%wPhU adjustment centre 调剂中心
u9>6|w+ adjustment lag 调整过程的时间差距；调整时差
6lU|mJ`M adjustment mechanism 调整机制
F E6C6dW{ adjustment of loss 亏损调整
uX0
Bp8P adjustment process 调整过程；调整程序
d^SE)/j adjustment range 调整幅度
)k%M.{&bji administered exchange rate 受管制汇率
u 9}!Gq Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
AF[>fMI administration expenses 行政费用
qBiyGlu4 administration fee 手续费；行政费
<JH9StGGc? administration in bankruptcy 破产管理
twv
lQ| administration order 遗产管理令
q%.bnF/Yd administrator 管理人；遗产管理人
4<y K7x administrator of the estate 遗产管理人
\\iK'|5YG admission of debt 债项承认书
$h]NXC6J admission of proof 接纳债权证明
RUc \u93n advance 放贷款项；垫付款项；预支款项；预付款项
RIo'X@zb advance account 暂支帐目；预付款帐户
00qZw?%K advance compensation 预付补偿金
b A+[{ advance from shareholder 股东垫款
V85.DK! advance pending reimbursement 预支以待日后付还
*. dKR advanced economy 先进经济体系
(,TH~("{ advancement 预付；预付财产
p,s&61] advances warrant 垫款令
|UZOAGiBg advancing 贷出
7kM4Ei adverse balance 逆差
Qi|?d 7k0 adverse exchange 逆汇
k!c7a\">{ advertisement addressed to shareholders 在报章刊登的致股东通告
Gbx";Y8 advice for collection 托收通知书
\) GR\~z0h advice of drawing 提款通知书；汇票通知书
@Y NGxg~*g advice of payment 付款通知
d"l}Ny)C Advisory Committee [Securities and Futures Commission]
y {;u@o?T 谘询委员会〔证券及期货事务监察委员会〕
#XL`S Advisory Committee on Diversification 经济多元化谘询委员会
- #Jj-t_Fe affidavit 誓章；遗产申报誓章
a(!3Afi affidavit of no receipt 述明无收款的誓章
m9b(3 affiliate 联号；联营公司；附属公司
=V CQ* affiliated company 附属公司；联号；联营公司
p\ok_*b affirmation [estate duty] 非宗教式宣誓〔遗产税〕
r4S=I affordability 负担能力
u7 ~mn l African Development Bank [AfDB] 非洲开发银行
cP('@K=p after-acquired property 事后取得的财产
M%;"c?g after-hours dealing 市后交易
:5<#X 8>d after-tax profit 税后盈利；税后利润；税后溢利
.J:;_4x agency agreement 代理协议
#}j]XWy agency expenses 代理机构的开支
Nc"NObe agency fee 代理费
H CuK Agency Law 《代理法》
U_}hfLILi agent 代理人；承销人
N=<=dp( agent of company 公司代理人
Xiw@ agent's fee 代理人费；经纪费
64b<0;~ aggregate 总计；总数；总体数字
J QH7ZaN aggregate amount 总款额；总额
}_vM&.GFlL aggregate assets and liabilities 总体资产与负债
tKX}Ok:V% aggregate at constant price 按固定价格计算的总体数字
iGQ n/Xdo aggregate demand 总需求
BWo hMT aggregate gross position 总持仓量
(6o:4|xl0 aggregate limit 总限额
pNSst_!> aggregate of salaries tax 合计薪俸税
t@r#b67WJe aggregate performance 总体表现；总体业绩
;6zPiaDQ aggregate supply 总体供应
? AT (S aggregate surplus 总盈余
8LeK wb aggregate total 整体总额
y*
rY~U#3 aggregate value 总值；合计价值
h/{8bC@bi aggregated basis 合计基准
p*!q} %U aggregated net chargeable income 合计应课税入息实额
<YSg~T aggregation 合并计算；合计；总和
,.q8Xf aggregation of incomes of husband and wife 夫妇入息合并计算
T&! ZD 2I aggregation of property 财产的总和
M .t@@wq agio 差价；贴水
.c|9..Cq= 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》
OU6^+Ta Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
2\ ,e 《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》
A O^]>/7ed Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
oM2|]ew) 《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》
*n;>p_# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
n' B mz 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+L n M\n agreement for a settlement 授产协议
oN4G1U
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WySNL#>a agreement for sale 售卖协议；买卖协议
4xp j< agreement for sale and purchase 买卖协议
h 9U+ %=^O agreement for the payment of interest 支付利息协议
J/=
+r0c agreement for the repayment of money 还款协议
q1P :^<[ agreement of reinsurance 再保险协议
V3 qT<}y| Agricultural Bank of China 中国农业银行
>Rr!rtc'x air passenger departure tax 飞机乘客离境税
a&8l[xe1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
q'by;g*m airport tax 机场税
XS3{R alcohol duty 酒精税
V15q01bE# alienation 让与；让渡；转让
d`UF0T alimony 生活费；赡养费
*J.c $1#h All Ordinaries Index [AOI] 所有普通股指数
e7h\(`J0lj all risks 全险；综合险
gfx oJihE All Sales Record for Stock Market 《股票市场成交报告》
l,^xX = , Allied Capital Resources Limited 新联财务有限公司
rAL1TU(vm all-items index [Consumer Price Index] 总指数〔消费物价指数〕
n}42'9p allocation letter 拨款信件
J &'>I A allocation of fund 分配款项；预留款项
f< ^ScFVR allocation of profit 利润分配；溢利分配
>Sh0dFqeT allocation warrant 拨款令
;r%<2( allotment 分配；配股
FF8WTuzB+ allotment notice 股份配售通知；配股通知
"Jf4N allotment of shares 股份分配
.fbYB,0w allowable 可获宽免；免税的
d8D yv#gT allowable business loss 可扣除的营业亏损
f>|9 l allowable expenses 可扣税的支出
j`{f B} allowance 免税额；津贴；备抵；准备金
LPb]mC6# allowance for debts 债项的免税额
#&}%70R ) allowance for depreciation by wear and tear 耗损折旧免税额
m\l51}xz allowance for funeral expenses 殡殓费的免税额
%C6|-?TAd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
D\ n>*x allowance for repairs and outgoings 修葺及支出方面的免税额
,zc"udpKF allowance to debtor 给债务人的津贴
bJANZn|H alteration of capital 资本更改
H&w(]PDh alternate trustee 候补受托人
#j\*Lc"Ur: amalgamation 合并
$ #TID= ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
`CPZPp,l6` ambit of charges 征税范围；收费范围
P Q6T| > amended valuation 经修订的估值
r$94J'_ American Commodities Exchange 美国商品交易所
"sdcP8])d American Express Bank Limited 美国运通银行
<.;@ksCPW{ American Stock Exchange 美国证券交易所
"$# $f amortization 摊销
:O5Tr03z amount due from banks 存放银行同业的款项
3O #~dFnp amount due from banks abroad 存放海外银行同业的款项
GU2]/\W*a amount due from holding companies 控股公司欠款
owP6dtd) amount due from local banks 存放本港银行同业的款项
o]dK^[/* amount due to banks 银行同业的存款
E PQ&?[6 amount due to banks abroad 海外银行同业的存款
M4R%Gr,L a amount due to holding companies 控股公司存款
n+v!H O"2u amount due to local banks 本港银行同业的存款
X *_
SHt amount due to outport banks 外埠银行同业的存款
:8GlyN<E amount for note issue 发行纸币的款额
>+zAWK9 amount of bond 担保契据的款额
U+:S7z@j? amount of consideration 代价款额
.%|OGl ? amount of contribution 供款数额
{ +i; e]c amount of indebtedness 负债款额
YhEiN. ~ amount of principal of the loan 贷款本金额
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:lS&B amount of rates chargeable 应征差饷数额
>l y&+3S amount of share capital 股本额
"(9=h@@Y" amount of sums assured 承保款额
['Hp? Q|k amount of variation 变动幅度
?IL!
X-xx amount of vote 拨款数额
Dh*~U :6$g amount payable 应付款额
u]ZqF * amount receivable 应收款额
C~3@M<X Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a.5zdoH_ analysis 分析
Uh<H*o6e 9 ancillary risk 附属风险
d w|-=~ annual account 周年帐目；周年帐目报表；年度决算；年结
U@ 1#!ZZ6 annual accounting date 年结日期
qp luk! annual allowance 每年免税额；年积金；年度津贴；年津
#p11D=
@[ annual balance 年度余额
u40b?
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annual disposable income 每年可动用收入
de3yP, annual estimates 周年预算
J R 8 Z6 annual fee 年费
H[>klzh6
! annual general meeting 周年大会
C D XB&%Sr annual growth rate 年增率；每年增长率
|6\FI? annual long-term supplement 长期个案每年补助金
DW'0j$; annual pensionable emolument 可供计算退休金的年薪
"~ .8eKRQ annual report 年报
}Bv30V2-( Annual Report on the Consumer Price Index 《消费物价指数年报》
^EnNbFI annual return 周年报表；周年申报表；每年报税表格
wFKuSd Annual Return Rules 《周年报表规则》
>\^N\ & annual review of consumer prices 每年消费物价回顾
' [7C~r{% annual roll-forward basis 逐年延展方式
l4R<`b\Jt annual salary 年薪
k1~nd=p annual statement 年度报表；年度决算表
dVY(V&p Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Q'
OuZKhA annuitant 年金受益人
RZcx4fL }x annuity 年金
Pf^Ly 97 annuity contract 年金合约
O=4c eE mz annuity on human life 人寿年金
/6Jy'"+'0 antecedent debt 先前的债项
3G:NZ) p ante-dated cheque 倒填日期支票
~ wJ3AqNC? anticipated expenditure 预期开支
wj5qQ]WC anticipated net profit 预期纯利
=R"Eb1 anticipated revenue 预期收入
S)Ub/`f{s anti-inflation measure 反通货膨胀措施
)'/nS$\E: anti-inflationary stance 反通货膨胀立场
j\jL[hG_ apparent deficit 表面赤字
x
mrugNRg apparent financial solvency 表面偿债能力
vTe$7 7n apparent partner 表面合伙人
>*<6 zQf application for personal assessment 个人入息课税申请书
f4A4 application of fund 资金应用
\ N-|
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qr<-eJf 申请免除清盘人职务及毁灭帐簿与文件
UH1S_:6 appointed actuary 委任精算师
;r0|_mnf appointed auditor 委任核数师；委任审计师
0|K/=dh5+ appointed trustee 委任的受托人
\E ? iw.} appointer 委任人
C7XS6Nqu apportioned pro rata 按比例分摊
(}/.4xE apportionment 分配；分摊
R-2F Nl Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
aHVdClD2o apportionment formula 分摊方程式
hPEp0(" apportionment of estate duty 遗产税的分摊
JsWq._O{/ appraisal 估价；评估
W>t&N appreciable growth 可观增长
auyKLT3C appreciable impact 显着影响
E'Fv *UA appreciable increase 可观增长
N4Fy8qU; appreciation 增值；升值
/eU1(oo&`5 appreciation against other currencies 相对其他货币升值
=0 !\F~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
]iE.fQ?;J appreciation tax 增值税
jx5[bUp4u appropriation 拨款；拨用；拨付
,&z j Oc_v appropriation account 拨款帐目
01UR Appropriation Bill 拨款法案
tNi% }~Z appropriation-in-aid system 补助拨款办法
\r1kbf7? approved assets 核准资产
ib"" Fv7{ approved basket stock 认可一篮子证券
q|Pt>4c5? approved budget 核准预算
a@V/sh approved charitable donation 认可慈善捐款
f2SU 5e2 approved charitable institution 认可慈善机构
%FR^[H] approved currency 核准货币；认可货币
qD=m{O8%_ approved estimates 核准预算
'o#J>a~!9L approved estimates of expenditure 核准开支预算
-KU)7V approved overseas insurer 核准海外保险人
N.Wdi approved overseas trust company 核准海外信托公司
Ndug9j\2 approved pooled investment fund 核准汇集投资基金
I[ cV"BDa approved provident fund scheme 认可公积金计划
nDoiG#N0 approved provision 核准拨款
}?Yr>ZRi approved redeemable share 核准可赎回股份
N8MlT \+r approved regional stock 认可地区性证券
c|!A?>O? i approved retirement scheme 认可退休金计划
zvK5Zx l approved subordinated loan 核准附属贷款
8KL_PwRX_f arbitrage 套戥；套汇；套利
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arbitrageur 套戥者；套汇者
bN7 UO arbitrary amount 临时款项
h3 ;o!FF arrangement 措施；安排；协定
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arrears 欠款
>`rN T|rg arrears of pay 欠付薪酬
5sh u76 arrears of revenue 逾期未收税款；逾期未收的帐项
_ \y0 mc4 articles of association 组织章程；组织细则；组织章程细则
9,EaN{GM Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_w5~/PbWt ascertainment of profit 确定利润
Kn!0S<ssR "Asia Clear" “亚洲结算系统”
ZR01<V Asia Commercial Bank Ltd. 亚洲商业银行有限公司
5{d9,$%8& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
h<^:Nn Asian Development Fund [ADF] 亚洲发展基金
U<,Kw6K Asian dollar bond 亚洲美元债券
,Q /nS$ Asian dollar market 亚洲美元市场
$b i_i|? Asian dollar rate 亚洲美元利率
D @4&@> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~b6<uRnM. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
k vgs $ asked price 沽盘；喊价；索价；卖方报价
Y +_5"LV assessable income 应评税入息
7N59B z assessable loss 应评税亏损
dD.d?rnZq7 assessable profit 应评税利润
,b.4uJg' assessable value 应评税值
U)I `:J+A assessed profit 估定利润
C +?@iMh assessed value 经评估价值
D8D!1 6_ assessment 评税；评定；估价；评税单
+^&v5[$R assessment number 评税编号；估价编号
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m@1q!G assessment of additional tax 补加税评税
=`\,2Nb assessment of performance 业绩评估；实绩评价
b#I*~ Assessor 评税主任
>2Qqa;nx| asset price bubbles 资产价格泡沫
Dy{ ` ">a asset-backed securities 具资产保证的证券
kj3o1 Y assets accretion 资产增值
u0 oYb_Yv assets and liabilities 资产与负债
M6hvi(!X2 assets betterment statement 资产递增表；资产改进表
vb"dX0)< assets lending 实物放款；有抵押贷款
/4B4IT assets of the company passing on the death 死者去世时转移的公司资产
dj'8x48H2W assets pledged as security for liabilities 用作负债抵押的资产
n wZr 3r assets portfolio 资产投资组合
)Y,?r[4{ assets price 资产价格
{EoyMJgz assets quality 资产质素
}jY[| >z assets realization 资产变现
cVHE}0Xd( assets refinancing arrangement 资产再集资安排
%}ApO{ assets securitization 资产证券化
EAd:`X,Y assets situated outside Hong Kong 在香港以外地方的资产
9X {nJ " assets stripping 削减资产；拆卖资产
UK <DcM~n assets value 资产值
L5 k>;|SA assignee 承让人
(8-lDoW assignment 转让；转让书；转让契
c>i*HN}Z| assignment of interest 权益转让
`7qp\vYL assignment of letters patent and trade mark 专利证书及商标转让
r?yJ assignment of property 物业转让；物业转让书
;Y|~!%2~ assignment right 转让权
AIxBZt7{b assignor 转让人
gUsz MhHX associate 有联系的人；有关连人士；相联者；合伙人；联系人
\Af|$9boHz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
On.x~ t associate member 附属会员
xE-c9AH associated body corporate 相联法人团体
`w=H'"Zv associated company 相联公司；联属公司
dK ;\`>8 associated corporation 相联法团
jme5'FR Association of Chartered Certified Accountants [ACCA] [United Kingdom]
~!d)J 公认会计师公会〔英国〕
,S0~:c:) Association of Futures Exchange Brokers 香港期货经纪协会
Mm7n?kb6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%1?V6 & association of underwriters 承保人组织
kdMS"iN8x assumption of control 接管
|o=\9 :wV assurance 担保；保险；转易；转易书
v4>"p!_C assurance of interest 权益的转易
x^O2Lj,w\ at 19XX price 按一九ＸＸ年价格计算
+l?ro[#6&. at a discount 按赔价计算；按贴水价格计算；打折扣
73z|'0. at a premium 按溢价计算；按升水价格计算
vwH7/+ at call 通知付款；按通知
.q9|XDqQc at constant market price 按固定市价计算
oJJ k at constant price 按固定价格计算
2SPFjpG8n at cost 按成本计算
=O'%)Y& at current market price 按当时市价计算；按现时市价计算
]|L a MMD at current price 按当时价格计算；按现时价格计算
hCvLwZ?LF at factor cost 按要素成本计算；按生产要素成本计算
Ufe at money-of-the-day price 按付款当日价格计算
#Xw[i at or better 按指定或较佳价位〔买卖指令〕
+ZA\ M:^b at par 按面值计算；平价
6BN(^y# -X at sight 见票即付
kbT-Oz 2 at the close 按收市盘
pdha" EV at the opening 按开市盘
OUk5c$ M( attestation 见证；见证条款
IZv, Wo at-the-money option 平价期权
5F sj_wFk attorney 受权人；受托代表人
yqb <<4I attornment 新拥有人承认书
2d;xAX ] attributable profit 可归属利润
"X(= attributable share value 可归属股份价值
- QI`npsnV Auckland Stock Exchange 奥克兰证券交易所
p+s PCF auction 拍卖
~5!TV,>ls auctioneer 拍卖商
f<sPh>n
audit 审计；核数
Hr*Pi3 dSI Audit Commission 审计署
YB3=ij!K Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s1\BjSzk 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〕
M Hyl=5 audit review 帐目审查
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^@p Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
2T%f~yQ^ audited account 审计帐目；经审计的帐目
^?]H$e audited annual account 经审计的周年帐目
ftH%, /, audited balance sheet 经审计的资产负债表
TIh zMW\/K auditor 核数师；核数主任；审计师
1 HWJxV" auditor's certificate 核数师证明书；审计师证明书
@OY -(cW auditor's report 核数师报告；审计师报告
e L?si!ZL^ Aussie bond 澳元债券
L.:QI<n austerity budget 紧缩预算
_%TeTNY# Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
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:A^q Australia All Ordinaries Index 澳洲所有普通股票指数
)9 jQ_ Australian Dollar [AUD] 澳元
/ lM~K: Australian Options Market 澳大利亚期权市场
(<JDD ]J Australian Securities Commission 澳洲证券事务监察委员会
:Fd9N).% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
h}&Il DG Australian Stock Exchange 澳大利亚证券交易所
3X,{9+(F Austrian Schilling [ATS] 奥地利先令
`h3}"js authentication 认证；鉴证
9Zsb1 M!n> authority to purchase 委托购买证；委购书
8si^HEQ8 authorization 认可；核准；授权；授权书
,wo" (E!4e authorization by direction 指示授权
r PpAg authorization by instruction 指令授权
({nSs5)$ authorization by warrant 令状授权
Od]xIk+E authorization of unit trust 单位信托的认可
\` ^Tbn: authorized agent 指定代理人
fToI,FA authorized capital 法定资本
VX[!Vh authorized clerk 出市员
qML*Kwg authorized dealer 认可交易商
X3O$Sd(D authorized financial institution 认可财务机构
,4W((OQ^ authorized fund 认可基金
$[CA#AXE authorized fund house 获授权的基金公司；认可基金公司
5@%-=87S authorized institution 认可机构
5m ?$\h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
/ (pChY> authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
} /0dfes authorized insurer 获授权保险人；获认可承保人
yZ0ZP authorized investment 特准投资项目
~R AH -] authorized person 获授权人
Y mjS!H authorized representative 获授权代表
r+p jv_R authorized share capital 法定股本
NT/B4'_@ automated quotation system 自动报价系统
swL|Ff`$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
k\%v;3nBK 自动交易系统〔香港期货交易所有限公司〕
<u wCP4E automatic adjustment mechanism 自动调整机制
O9)}:++T automatic adjustment system 自动调整系统
I'b]s~u Automatic Clearing House 自动票据交换所
ymX,k|lh automatic exchange rates accumulation system 自动化汇率累集系统
wR$8drn]Rq Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z`c{LYP,y" automatic teller machine [ATM] 自动柜员机
v nC&1 autopay 自动转帐
QXj(U&#rp available assets 可用资产
\%Q
rN+WQ available fiscal reserve 现存财政储备
:]Qx T8B available profit 可用利润
oa !P]r Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
hP<qK Vy average 平均；平均数；海损
Q 9< _ :3 average basic salary 平均基本薪金
>D62l*V C) average consumer expenditure 平均消费开支；一般消费开支
1tz .e\ average cost 平均成本
f.^w/ GJO/ average cost of land production 增辟土地平均成本
ScoHtX3 average daily turnover 平均每日成交额
oz@6 %3+ average daily wage rate 平均每日工资率
7!nAWlQ&-E average expenditure pattern 平均开支模式
gjLgeyyWC average growth rate 平均增长率
XO~^*[ K average net fixed assets 固定资产平均净值
++"PPbOe&D average of relatives 相对价格平均数
K({,]<l5 average price 平均价格
$Xc<K_Z average propensity to consume 平均消费倾向；一般消费倾向
ZhaOH5{9 average propensity to save 平均储蓄倾向；一般储蓄倾向
j!7Uj ] average rate 平均率
;}'<`(f&nX average revenue 平均收入；平均收益
-V<"Ay average stock 平均库存；平均存货
0*x? average yearly rent 平均年租
7b2<,
.E avoidance of double taxation 避免双重课税
`_^=OOn
avoidance of tax 避税
