A:
q[`j`8YY!R A share Ａ股；甲类股份
T^J >ZDA abatement of tax 减税；减扣免税额
-'~ LjA( ABN AMRO Bank N.V. 荷兰银行
<! )** above-the-line expenditure 线上项目支出；经常预算支出
Hx ,0zS%> above-the-line receipt 线上项目收入；经常预算收入
} !IL]0 q ABSA Asia Limited 南非联合亚洲有限公司
]Oq[gBL"A absolute change 绝对数值变更
orOt>5}b< absolute expenditure 实际开支
"Ph^BU Ab absolute guideline figure 绝对准则数字
N a X absolute interest 绝对权益
?QE,;QtpK absolute order of discharge 绝对破产解除令
|2{wG 4 absolute profit margin 绝对利润幅度
>4t+:Ut: absolute value 实值；绝对值
UTXSeNP absolutely vested interest 绝对既得权益
\=_{na_ absorbed cost 已吸收成本；已分摊成本
Y ')x/H absorption 吸收；分摊；合并
0}_[DAd6 absorption rate 吸收率；摊配率；分摊率
!%$`Eq)M^7 ACB Finance Limited 亚洲商业财务有限公司
qucq,Yw acceptable form of reciprocity 合理的互惠条件
x c{hC4^V acceptable rate 适当利率；适当汇率
x?&$ ci acceptance agreement 承兑协议
,}K<*t[I acceptance for honour 参加承兑
[jm d acceptor 承兑人；接受人；受票人
!.d@L6 acceptor for honour 参加承兑人
9k{PBAP accident insurance 意外保险
2 RSt)3!}, Accident Insurance Association of Hong Kong 香港意外保险公会
'C"9QfK accident insurance scheme 意外保险计划
D 9M:^ accident year basis 意外年度基准
S~|T4q( accommodation 通融；贷款
@')[FEdW accommodation bill 通融票据；空头票据
9-MUX^?u accommodation party 汇票代发人
7hsGu a account balance 帐户余额；帐户结余
jy'13G/b\ account book 帐簿
,c NLkoN account collected in advance 预收款项
KZ/=IP = account current book 往来帐簿
e=.]F*:J account of after-acquired property 事后取得的财产报告
ght$9>'n account of defaulter 拖欠帐目
T?X_c"{8M account payable 应付帐款
<>Hj
;q5p account payee only [A/C payee only] 只可转帐；存入收款人帐户
(DI>5.x" account receivable 应收帐款
6'Fd GS account receivable report 应收帐款报表
Cg(Y&Gxf. account statement 结单；帐单；会计财务报表
X 7 rMeu account title 帐户名称；会计科目
uC cYPvm accountant's report 会计师报告
U*) 8G Accountant's Report Rules 会计师报告规则
-,U3fts accounting and auditing procedure 会计与审计程序；会计与核数程序
DY`kx2e! Accounting Arrangements 《会计安排》
I"GB <oB accounting basis 会计基础
( SvWv m accounting by Official Receiver 破产管理署署长呈交的帐目
{E@Lft- Accounting Circular 《会计通告》
OLE[UXD-E accounting class 会计类别
k?,1x~ accounting date 记帐日期；会计结算日期
@H= :)* ; accounting for money 款项核算
<[-nF"Q Accounting Officer 会计主任
pS:4CNI{ accounting period 会计报告期；会计期
o,)?!{k} accounting policy 会计政策；会计方针
<*qnY7c&N; accounting practice 会计惯例
]?(-[ accounting principle 会计准则
B8}Nvz
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%rv7Jy accounting report 会计报告
t;}:waZD Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Fx2bwut.K Accounting Society of China 中国会计学会
yPal<c accounting statement 会计报表
3qf
Y m}d accounting system 会计制度；会计系统
r [*Vqcz accounting transaction 会计事项；帐务交易
va0{>Dc+ accounting treatment 会计处理
V{!J-nO accounting year 会计年度
Eq j_m|@ accretion 增值；添加
rogT~G}q accrual 应计项目；应累算数目
`9BROZnq accrual basis 应计制；权责发生制
9@Jtaq>jf accrual basis accounting 应计制会计；权责发生制会计
|E JD3 & accrue 应累算；应计
BW$"`T@c6~ accrued benefit 应累算利益
(^Y~ / accrued charges 应计费用
&__es{;P accrued cumulative preference share dividend 应累算的累积优先股股息
r/u A.Aou^ accrued expenses 应累算费用
xjKR R? accrued interest payable 应付利息；应计未付利息
G U( _ accrued interest receivable 应收利息；应计未收利息
`)_dS&_\ accrued right 累算权益
r2,.abo accruing profit 应累算的利润
TOB]IrW accumulated fiscal reserve 累积财政储备
{A05u3} accumulated profit 累积利润；滚存溢利
' ZDp5pCC; accumulated reserve 累积储备
.N
,3 od@ accumulation of surplus income 累积收益盈余
AT2n VakL acquired assets 既得资产
75XJL;W # acquisition 收购；购置；取得
=\H!GT acquisition cost 购置成本
d^{RQ acquisition expenses 购置费用
xe^Gs]fm acquisition of 100% interest 收购全部股权
e4 >_v( ' acquisition of control 取得控制权
;)D];u|_ acquisition of fixed assets 购置固定资产
M`,) w i acquisition of shell “买壳”
OC BgR4 I acquisition price 收购价
"eB$k40- act of God 天灾
uM_wjP acting partner 执事合伙人
@`q:IIgW active market 买卖活跃的市场；交投畅旺的市场；旺市
h4 T5+~rw active partner 积极参与的合伙人
Bu#VMk chJ active trading 交投活跃
wAf\|{Vn actual circulation 实际流通
qVH1 }9_ actual cost 实际成本
@$[?z9ck" actual expenditure 实际开支；实际支出
NQJq6S4@ actual income 实际入息；实际收入；实际收益
[OC 5l> actual market 现货市场
XAF+0 x! actual price 现货价；实际价格
X\{LnZ@r4 actual profit 实际利润
< t,zaIi actual quotation 实盘；实际价位；实际报价
leTf &W actual year basis 按实际年度计算
PHZ0P7 actuals 实货
@~ ^ 5l actuarial investigation 精算调查
J IUx actuarial principle 精算原则
1_PoqD!q actuarial report 精算师报告
au:
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1v.c 6~ actuarial valuation 精算师估值
(nf ~x actuary 精算师
Z2qW\E^_r ad referendum agreement 暂定协议；有待覆核的协定
"_-Po^ u=r ad valorem duty 从价税；按值征税
%A1o.{H ad valorem duty system 从价税制
TO]@
Zu1 ad valorem fee 从价费
5z7U1: ad valorem tariff 从价关税
gOSJM1Mr3 additional allowance 额外免税额
&"&Z
#llb additional amount for unexpired risk 未过期风险的额外款额
QdF5Cwf4 additional assessable profit 补加应评税利润
Q(w x nm additional assessment 补加评税
ILEz;D{] additional commitment 额外承担
VVa c: additional commitment vote 额外承担拨款
d3 ZdB4L additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
v%+:/m1 additional dependent parent allowance 供养父母额外免税额
Br1&8L-|% additional provision 额外拨款
% 5M/s'O?i additional stamp duty 附加印花税
kMi/ >gpQ additional tax 补加税罚款；补加税款
[j=yMP38!: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
HK,cJah q adjudged bankrupt 被裁定破产
}wr{W:j adjudicated bankrupt 裁定破产人
g{OwuAC_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
RJ 8+h adjudication of bankruptcy 裁定破产；宣告破产
Z}mLLf E adjudication of insolvency 裁定无力偿还债务
#U!
_U+K adjusted actual 经调整的实数；调整后的实数
a,
k'Vk { adjusted current assets 经调整的流动资产；调整后的流动资产
CZud&
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\2N!:%k adjusted liabilities 经调整的负债；调整后的负债
2@'oe7E adjusted loss 经调整的亏损；调整后的亏损
TC!Yb_H}gN 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
U>=Z-
T adjusted profit 经调整的利润；调整后的利润
_aGOb;h adjusted surplus 经调整的盈余额；调整后的盈余额
WA)yfo0A adjusted value 经调整的价值；调整后的价值
l? Udn0F adjustment 调整；修订；理算〔保险〕
vK|E>nL adjustment centre 调剂中心
eKE#Yr
d=x adjustment lag 调整过程的时间差距；调整时差
$WyD^|~SF adjustment mechanism 调整机制
Qu?R8+" KS adjustment of loss 亏损调整
%7zuQ \w adjustment process 调整过程；调整程序
r e/@D@% adjustment range 调整幅度
{ C=NUK%? administered exchange rate 受管制汇率
]
o*#t Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BLfTsNzmt administration expenses 行政费用
*scVJ administration fee 手续费；行政费
C7lH]`W|/ administration in bankruptcy 破产管理
'\Giv!> administration order 遗产管理令
{> eXR?s/ administrator 管理人；遗产管理人
"c3Grfoz administrator of the estate 遗产管理人
0b+Wc43}K admission of debt 债项承认书
Jj!v h{ admission of proof 接纳债权证明
(G z b advance 放贷款项；垫付款项；预支款项；预付款项
"6MVvpy" advance account 暂支帐目；预付款帐户
QdT}wkX advance compensation 预付补偿金
CR8 /Ke advance from shareholder 股东垫款
1"zDin!A advance pending reimbursement 预支以待日后付还
_4" mAPt advanced economy 先进经济体系
0
HGM4[)= advancement 预付；预付财产
R.jIl@p advances warrant 垫款令
sF!($k;! advancing 贷出
fd +hA adverse balance 逆差
Sj]T
adverse exchange 逆汇
!\ nBh advertisement addressed to shareholders 在报章刊登的致股东通告
2D75:@JL}| advice for collection 托收通知书
xHL( !P F advice of drawing 提款通知书；汇票通知书
d"}k!
0m advice of payment 付款通知
EYtL_hNp}I Advisory Committee [Securities and Futures Commission]
7C,&*Ax,9 谘询委员会〔证券及期货事务监察委员会〕
O@u?h9?cf> Advisory Committee on Diversification 经济多元化谘询委员会
Yw4n-0g affidavit 誓章；遗产申报誓章
$ 7O}S.x affidavit of no receipt 述明无收款的誓章
t[ubn+ affiliate 联号；联营公司；附属公司
tN O-e|~' affiliated company 附属公司；联号；联营公司
HJLu'KY } affirmation [estate duty] 非宗教式宣誓〔遗产税〕
M2PAy! J affordability 负担能力
Aw}"gpL African Development Bank [AfDB] 非洲开发银行
CJ1 7 n after-acquired property 事后取得的财产
G,?hp>lj after-hours dealing 市后交易
QQ%D8$k" after-tax profit 税后盈利；税后利润；税后溢利
]R Ps|R? agency agreement 代理协议
+c(zo4nZ agency expenses 代理机构的开支
^T*? >%` agency fee 代理费
![`Ay4AZ@a Agency Law 《代理法》
vI:;A/& agent 代理人；承销人
jr)1(** agent of company 公司代理人
(!ZM{Js% agent's fee 代理人费；经纪费
Q\^O64ge D aggregate 总计；总数；总体数字
S |SV$_
( aggregate amount 总款额；总额
3,p]/Z_ aggregate assets and liabilities 总体资产与负债
+MR.>" aggregate at constant price 按固定价格计算的总体数字
N >FKy'.gk aggregate demand 总需求
!TAlB kj aggregate gross position 总持仓量
f%S Zg!+t aggregate limit 总限额
DK$X2B"c V aggregate of salaries tax 合计薪俸税
JLnH&(O aggregate performance 总体表现；总体业绩
cJ{ Nh;" aggregate supply 总体供应
I;e=0!9U aggregate surplus 总盈余
\n$u)Xj~6^ aggregate total 整体总额
h]Wr [v aggregate value 总值；合计价值
4lr(,nPRD aggregated basis 合计基准
n"c )m%yZ aggregated net chargeable income 合计应课税入息实额
S)cLW~=z aggregation 合并计算；合计；总和
I9/W;#
*~ aggregation of incomes of husband and wife 夫妇入息合并计算
?{/4b:ua aggregation of property 财产的总和
v4u5yy_;( agio 差价；贴水
u?4:H=;> 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》
d: #yEC Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_2h S";K 《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》
SG6k ud\b Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P^ A!.}d 《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》
Kf>A\l^X7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
C>-aIz!y 《香港政府和大韩民国政府关于相互促进和保护投资协定》
O[I\A[* agreement for a settlement 授产协议
@OV| ]u agreement for assignment 转让协议
*AG#316 agreement for sale 售卖协议；买卖协议
<oR a3Gi(% agreement for sale and purchase 买卖协议
5~r33L% agreement for the payment of interest 支付利息协议
MLoYnR^ agreement for the repayment of money 还款协议
G}:w@}h/ agreement of reinsurance 再保险协议
p~SClaR3H Agricultural Bank of China 中国农业银行
wfNk=)^$ air passenger departure tax 飞机乘客离境税
RX>xB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dYG,_ji airport tax 机场税
v'U{/ ,x alcohol duty 酒精税
% 5m/ alienation 让与；让渡；转让
qAAX; N alimony 生活费；赡养费
z> XrU>} All Ordinaries Index [AOI] 所有普通股指数
=T -&j60 all risks 全险；综合险
|uX,5Q#6 All Sales Record for Stock Market 《股票市场成交报告》
lt
^GvWg Allied Capital Resources Limited 新联财务有限公司
Fo NSM$x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2/?`J allocation letter 拨款信件
mR&H9 NG allocation of fund 分配款项；预留款项
c#|raXGT allocation of profit 利润分配；溢利分配
nH`Q#ZFz]? allocation warrant 拨款令
{t0)
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=7w\
7-. m allotment notice 股份配售通知；配股通知
9X j7~, allotment of shares 股份分配
19HM])Zw\ allowable 可获宽免；免税的
IEXt: allowable business loss 可扣除的营业亏损
'9S 8}q allowable expenses 可扣税的支出
!
='rc-E allowance 免税额；津贴；备抵；准备金
'JCZ ]pZ allowance for debts 债项的免税额
VXYK?Qc' allowance for depreciation by wear and tear 耗损折旧免税额
S& S Q allowance for funeral expenses 殡殓费的免税额
OHeT,@(mh allowance for inflation 为通货膨胀而预留的款项；通胀准备金
[Grxw[(_: allowance for repairs and outgoings 修葺及支出方面的免税额
T+*%?2>q" allowance to debtor 给债务人的津贴
"/3 db[ alteration of capital 资本更改
A;*d}Xe&J alternate trustee 候补受托人
S #MZV@nGF amalgamation 合并
oE +R3[D?r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
2^y ^q2(r ambit of charges 征税范围；收费范围
<}E!w_yi amended valuation 经修订的估值
pnjXf.g"O American Commodities Exchange 美国商品交易所
C1 jHz American Express Bank Limited 美国运通银行
/DK"QV!]s American Stock Exchange 美国证券交易所
mzeY%A <0^ amortization 摊销
bL'aB{s amount due from banks 存放银行同业的款项
Jll-`b 1 amount due from banks abroad 存放海外银行同业的款项
P*
w9 , amount due from holding companies 控股公司欠款
}\%Fi/6Z { amount due from local banks 存放本港银行同业的款项
K%a%a6k` amount due to banks 银行同业的存款
t/cY=Wp amount due to banks abroad 海外银行同业的存款
j7jCm: amount due to holding companies 控股公司存款
p^Ak1qm~e amount due to local banks 本港银行同业的存款
,u+PyG7 cb amount due to outport banks 外埠银行同业的存款
Bk*F_>X" amount for note issue 发行纸币的款额
L\@I*QP amount of bond 担保契据的款额
UJM1VAJ 0 amount of consideration 代价款额
fDT%! amount of contribution 供款数额
pm _`>3 amount of indebtedness 负债款额
{U1?Et# amount of principal of the loan 贷款本金额
*VFf.aPwYi amount of rates chargeable 应征差饷数额
g+pml*LJ amount of share capital 股本额
K? y[V1, amount of sums assured 承保款额
vbb 5f #WZ amount of variation 变动幅度
)2bvQy8K amount of vote 拨款数额
G&i!Hs amount payable 应付款额
(#Wu# F1; amount receivable 应收款额
se jg& 8 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
)/pU.Z/ analysis 分析
DVSL [p?_ ancillary risk 附属风险
0s /w,? annual account 周年帐目；周年帐目报表；年度决算；年结
Hkwl>R$ annual accounting date 年结日期
#73F}
tZ^ annual allowance 每年免税额；年积金；年度津贴；年津
^Pbk# |$rU annual balance 年度余额
U%<koD[, annual disposable income 每年可动用收入
d/[;
`ZD+ annual estimates 周年预算
@6wFst\t annual fee 年费
yz erOL annual general meeting 周年大会
<kGU,@6PF annual growth rate 年增率；每年增长率
In18_ bc annual long-term supplement 长期个案每年补助金
U.DDa T 1 annual pensionable emolument 可供计算退休金的年薪
M%ICd Ic' annual report 年报
6^eV"&+@ Annual Report on the Consumer Price Index 《消费物价指数年报》
9QDFEYG annual return 周年报表；周年申报表；每年报税表格
Xc?&_\. + Annual Return Rules 《周年报表规则》
.?R!DYC` annual review of consumer prices 每年消费物价回顾
9aze>nxh. annual roll-forward basis 逐年延展方式
jz
qyk^X annual salary 年薪
%p2Sh)@M annual statement 年度报表；年度决算表
y+"X~7EX 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
)iY xt:(, annuitant 年金受益人
/H8g( annuity 年金
H."EUcE { annuity contract 年金合约
d-k%{eBV annuity on human life 人寿年金
{]:7bV#JP antecedent debt 先前的债项
U)E(`{p] ante-dated cheque 倒填日期支票
>8k _n anticipated expenditure 预期开支
GBRa.;Kk anticipated net profit 预期纯利
/a tW8 `& anticipated revenue 预期收入
R)QC )U anti-inflation measure 反通货膨胀措施
5]AC*2( anti-inflationary stance 反通货膨胀立场
thif Rd$4 apparent deficit 表面赤字
%= fHu+ apparent financial solvency 表面偿债能力
yXHUJgjl/ apparent partner 表面合伙人
KY51rw. application for personal assessment 个人入息课税申请书
[n \2 application of fund 资金应用
]Q>.HH application to release as liquidator and to destruct the books of accounts and documents
m 8aITd8 申请免除清盘人职务及毁灭帐簿与文件
[_1G@S6Ex appointed actuary 委任精算师
PE5R7)~A appointed auditor 委任核数师；委任审计师
+RyjF~[e appointed trustee 委任的受托人
VXR>]HUF appointer 委任人
"#{4d),r apportioned pro rata 按比例分摊
z^#;~I @M apportionment 分配；分摊
KX'{[7}m' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
*7ZN]/VRT apportionment formula 分摊方程式
a1_GIM0 apportionment of estate duty 遗产税的分摊
AlAY iUw{ appraisal 估价；评估
vb<o i&X appreciable growth 可观增长
Y 8-86 *zC appreciable impact 显着影响
f;W|\z ' appreciable increase 可观增长
LUM@#3& appreciation 增值；升值
,*7 (%k^` appreciation against other currencies 相对其他货币升值
Ef Cx`3~EX appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Hn5|B 3vN appreciation tax 增值税
'}B+r@YCN appropriation 拨款；拨用；拨付
Q9Kve3u-i appropriation account 拨款帐目
m i,E- Appropriation Bill 拨款法案
G!>z;5Ku S appropriation-in-aid system 补助拨款办法
e\!0<d approved assets 核准资产
??M"6k approved basket stock 认可一篮子证券
t t0f-:# approved budget 核准预算
)qo {c1X approved charitable donation 认可慈善捐款
d@XV:ae approved charitable institution 认可慈善机构
+n{#V;J approved currency 核准货币；认可货币
gcdlT7F)b- approved estimates 核准预算
CG Y]r.O* approved estimates of expenditure 核准开支预算
#xX5,r0 approved overseas insurer 核准海外保险人
B0 dQ@Hq* approved overseas trust company 核准海外信托公司
a&c6.#E{y approved pooled investment fund 核准汇集投资基金
+l9!Fl{MK\ approved provident fund scheme 认可公积金计划
\s=t|Wpu2 approved provision 核准拨款
C71qPb|$R approved redeemable share 核准可赎回股份
E4|jOz^j4\ approved regional stock 认可地区性证券
`(_s|-$ approved retirement scheme 认可退休金计划
KH(%? approved subordinated loan 核准附属贷款
DU5c=rxW arbitrage 套戥；套汇；套利
ca7=V/i_a{ arbitrageur 套戥者；套汇者
k1{K*O$e arbitrary amount 临时款项
wt!nMQ arrangement 措施；安排；协定
/s@o Z{h arrears 欠款
VyzS^AH K arrears of pay 欠付薪酬
e 4H A7=z arrears of revenue 逾期未收税款；逾期未收的帐项
ew#B [[ articles of association 组织章程；组织细则；组织章程细则
xv(9IEjt0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"Zl 5 < ascertainment of profit 确定利润
5ni~Q 9b "Asia Clear" “亚洲结算系统”
T
6)bD& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
b{L/4b u Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
r:f[mk"-"A Asian Development Fund [ADF] 亚洲发展基金
[d(U3 8BI Asian dollar bond 亚洲美元债券
nbm&wa[ Asian dollar market 亚洲美元市场
1FlX '[vh Asian dollar rate 亚洲美元利率
U+:m4a Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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/'_& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
pA9+Cr!0Q asked price 沽盘；喊价；索价；卖方报价
&7PG.Ff!r assessable income 应评税入息
X*/ho assessable loss 应评税亏损
f&BY/ n, assessable profit 应评税利润
Fl kcU
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9 7GV2]-M assessed profit 估定利润
=t9\^RIx)? assessed value 经评估价值
Cs9.&Y assessment 评税；评定；估价；评税单
8u6:=fxb assessment number 评税编号；估价编号
VH9dleZ assessment of additional tax 补加税评税
^(vs.U^U< assessment of performance 业绩评估；实绩评价
Gft%Mq
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LhOa{1SY asset price bubbles 资产价格泡沫
M+U9R@ asset-backed securities 具资产保证的证券
[@J/eWB assets accretion 资产增值
X-6de>= assets and liabilities 资产与负债
$c 0h. t assets betterment statement 资产递增表；资产改进表
e+~\+:[? assets lending 实物放款；有抵押贷款
,]46I.] assets of the company passing on the death 死者去世时转移的公司资产
4]?<hH 9 assets pledged as security for liabilities 用作负债抵押的资产
-:|?h{q?u assets portfolio 资产投资组合
`o=q%$f#k~ assets price 资产价格
}4 )H assets quality 资产质素
d:BG#\e]v assets realization 资产变现
Y w^m assets refinancing arrangement 资产再集资安排
W-mQjJ`,B assets securitization 资产证券化
F v~20G (O assets situated outside Hong Kong 在香港以外地方的资产
<0b)YJb4M assets stripping 削减资产；拆卖资产
kW;+|qs^ assets value 资产值
qh9Z50E9 assignee 承让人
WI-&x
' assignment 转让；转让书；转让契
lAb*fafQy assignment of interest 权益转让
2oVSn" assignment of letters patent and trade mark 专利证书及商标转让
O(fM?4w assignment of property 物业转让；物业转让书
7gf05Z'= assignment right 转让权
hQYL`Dni assignor 转让人
D{GfL ib"U associate 有联系的人；有关连人士；相联者；合伙人；联系人
\MyLc/Gh5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
11o.c; associate member 附属会员
vdAr|4^qB associated body corporate 相联法人团体
#|L8tuWW associated company 相联公司；联属公司
+R3k-' > associated corporation 相联法团
39: bzUIF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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xa|aaX 公认会计师公会〔英国〕
@.$| w>>T Association of Futures Exchange Brokers 香港期货经纪协会
1eS&&J5 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
IpYM;tYw& association of underwriters 承保人组织
pMw*9s X assumption of control 接管
IwQ"eUnK assurance 担保；保险；转易；转易书
eD,.~Y#?= assurance of interest 权益的转易
_zY# U9 at 19XX price 按一九ＸＸ年价格计算
&dqLP9 5 at a discount 按赔价计算；按贴水价格计算；打折扣
C _'%N lJ' at a premium 按溢价计算；按升水价格计算
.+PI}[g at call 通知付款；按通知
_
T iuY at constant market price 按固定市价计算
tr< Nm6! at constant price 按固定价格计算
Hx"ob_^'7 at cost 按成本计算
nV"~-On at current market price 按当时市价计算；按现时市价计算
e>6y% v; at current price 按当时价格计算；按现时价格计算
dBYmiF!+ at factor cost 按要素成本计算；按生产要素成本计算
o_Xflz C at money-of-the-day price 按付款当日价格计算
.c8g:WB< at or better 按指定或较佳价位〔买卖指令〕
k.uH~S _ at par 按面值计算；平价
ck: T,F{} at sight 见票即付
Ka PAa :Q at the close 按收市盘
@5N]ZQ9 at the opening 按开市盘
CDsSr Khx attestation 见证；见证条款
J l( &!?j at-the-money option 平价期权
LInz<bc<( attorney 受权人；受托代表人
YWe{juXSw attornment 新拥有人承认书
mk;&yh attributable profit 可归属利润
4w*Skl=F} attributable share value 可归属股份价值
fz|cnU Auckland Stock Exchange 奥克兰证券交易所
>" )Tf6zw& auction 拍卖
z>L U H auctioneer 拍卖商
/Lfm&; audit 审计；核数
kjIAep0rT Audit Commission 审计署
^yW L,$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
r(:5kC8 K 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〕
zBCtd1Xrni audit review 帐目审查
A
9( x Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3x`| audited account 审计帐目；经审计的帐目
" un]Gc audited annual account 经审计的周年帐目
um jt]Gu[ audited balance sheet 经审计的资产负债表
V3&RJ k=b auditor 核数师；核数主任；审计师
] ] !V K auditor's certificate 核数师证明书；审计师证明书
). <-X^@ auditor's report 核数师报告；审计师报告
qraSRK5 Aussie bond 澳元债券
gH$ Mr austerity budget 紧缩预算
_GV:HOBi Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6V$Avg \6\ Australia All Ordinaries Index 澳洲所有普通股票指数
N(; 1o.~ Australian Dollar [AUD] 澳元
S=MEG+Ad Australian Options Market 澳大利亚期权市场
?:vv5 0 Australian Securities Commission 澳洲证券事务监察委员会
RiDJ> 6S Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_dqzB$JV Australian Stock Exchange 澳大利亚证券交易所
Q A<
Rhv, Austrian Schilling [ATS] 奥地利先令
Z/W:97M authentication 认证；鉴证
x3hB5p$q authority to purchase 委托购买证；委购书
.!Oo|m`V@ authorization 认可；核准；授权；授权书
nL5cK: authorization by direction 指示授权
C uFSeRe authorization by instruction 指令授权
U bXh,QEG* authorization by warrant 令状授权
{&cJDqz5= authorization of unit trust 单位信托的认可
^NRl// authorized agent 指定代理人
M\ o9I authorized capital 法定资本
FEW14 U'O authorized clerk 出市员
qB ~rQPa authorized dealer 认可交易商
,kiv>{ authorized financial institution 认可财务机构
y`VyQ WW authorized fund 认可基金
IoxgjUa authorized fund house 获授权的基金公司；认可基金公司
I5`4 Al authorized institution 认可机构
L5Ebc# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
? E 1<!~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7S- ys+ authorized insurer 获授权保险人；获认可承保人
MDnKX?Y authorized investment 特准投资项目
v_<rNc,z-s authorized person 获授权人
6^V=?~a&z authorized representative 获授权代表
XeW< B0~ authorized share capital 法定股本
!<j'E a automated quotation system 自动报价系统
|nc@"OJ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
%>yG+Od5 Z 自动交易系统〔香港期货交易所有限公司〕
;!=G automatic adjustment mechanism 自动调整机制
~Y `ldL automatic adjustment system 自动调整系统
.7Dtm<K# Automatic Clearing House 自动票据交换所
lsJSYJG& automatic exchange rates accumulation system 自动化汇率累集系统
LzG%Z1 ` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z~AO0zUKY automatic teller machine [ATM] 自动柜员机
AS!?q autopay 自动转帐
n4s+>|\M available assets 可用资产
./- 5R|fN available fiscal reserve 现存财政储备
P9GN}GN%v available profit 可用利润
-C;^ 3R[
O Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
m!gz3u]rN average 平均；平均数；海损
wVX[)E\J average basic salary 平均基本薪金
:{PJ I, average consumer expenditure 平均消费开支；一般消费开支
r(6 Y*< average cost 平均成本
GOj-)i/_ average cost of land production 增辟土地平均成本
ot,jp|N>f~ average daily turnover 平均每日成交额
QCD .YFM average daily wage rate 平均每日工资率
:nh_k 4S@v average expenditure pattern 平均开支模式
? }Z1 bH average growth rate 平均增长率
q]\:P.x!> average net fixed assets 固定资产平均净值
fX(3H1$" average of relatives 相对价格平均数
{'N Z. average price 平均价格
ls_'' )yp average propensity to consume 平均消费倾向；一般消费倾向
O_2pIbh average propensity to save 平均储蓄倾向；一般储蓄倾向
BHIRH mM<Y average rate 平均率
Lco~,OE average revenue 平均收入；平均收益
~d
o9;8v average stock 平均库存；平均存货
Sj-n;F|=X average yearly rent 平均年租
cpe+XvBuK avoidance of double taxation 避免双重课税
HD@$t)mn avoidance of tax 避税
