A:
^\{J5 A share Ａ股；甲类股份
o oDdV
> abatement of tax 减税；减扣免税额
26 }u4W$ ABN AMRO Bank N.V. 荷兰银行
j $0zD:ppW above-the-line expenditure 线上项目支出；经常预算支出
.xo_}Vw above-the-line receipt 线上项目收入；经常预算收入
59~FpjJ ABSA Asia Limited 南非联合亚洲有限公司
r
hZQQOQ absolute change 绝对数值变更
gE1|lY$NL absolute expenditure 实际开支
r8F{A6i N absolute guideline figure 绝对准则数字
h-,?a_ absolute interest 绝对权益
b_ZNI0Hp@ absolute order of discharge 绝对破产解除令
Seg#s. absolute profit margin 绝对利润幅度
k!9= absolute value 实值；绝对值
*{Yi}d@h( absolutely vested interest 绝对既得权益
R @OSqEnr absorbed cost 已吸收成本；已分摊成本
]*a@*0= absorption 吸收；分摊；合并
_ flg Q absorption rate 吸收率；摊配率；分摊率
i<Q&
D\Pv ACB Finance Limited 亚洲商业财务有限公司
OMi02tSm acceptable form of reciprocity 合理的互惠条件
mDlCt_h acceptable rate 适当利率；适当汇率
W0U`Kt&~a acceptance agreement 承兑协议
/t$*W\PL@ acceptance for honour 参加承兑
e6o/q)9# acceptor 承兑人；接受人；受票人
v10mDr acceptor for honour 参加承兑人
(<
:mM accident insurance 意外保险
|;~nI'0O]) Accident Insurance Association of Hong Kong 香港意外保险公会
p!QR3k.9s accident insurance scheme 意外保险计划
I}rGx accident year basis 意外年度基准
NQg'|Pt (% accommodation 通融；贷款
b24di accommodation bill 通融票据；空头票据
wFp~ accommodation party 汇票代发人
` %l&zwj> account balance 帐户余额；帐户结余
7x%S](m% account book 帐簿
,}n=Z account collected in advance 预收款项
48:liR account current book 往来帐簿
K_Z+]]$# account of after-acquired property 事后取得的财产报告
VZt;P%1;h account of defaulter 拖欠帐目
\u{Jf'g account payable 应付帐款
x<Iy<v7- account payee only [A/C payee only] 只可转帐；存入收款人帐户
An/>0 5| account receivable 应收帐款
9} .,2JE account receivable report 应收帐款报表
U{HyxZ|q< account statement 结单；帐单；会计财务报表
*&h6*zP? account title 帐户名称；会计科目
H E@-uh accountant's report 会计师报告
$]nVr(OZ_ Accountant's Report Rules 会计师报告规则
avmcGyL accounting and auditing procedure 会计与审计程序；会计与核数程序
kHGeCJe\{ Accounting Arrangements 《会计安排》
O(WE gz accounting basis 会计基础
mn(/E/ accounting by Official Receiver 破产管理署署长呈交的帐目
j/~VP2 R` Accounting Circular 《会计通告》
?U}sQ;c$ accounting class 会计类别
vwm|I7/w accounting date 记帐日期；会计结算日期
y9=t; qH@| accounting for money 款项核算
8?A@/ Accounting Officer 会计主任
o@Scz! "g accounting period 会计报告期；会计期
U.Pa7tn accounting policy 会计政策；会计方针
=.VepX|?D accounting practice 会计惯例
7Y%!,ff accounting principle 会计准则
3L?WTS6(u accounting record 会计记录
!?S5IGLOj accounting report 会计报告
FK-}i|di Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wE Z,49 Accounting Society of China 中国会计学会
G% o7BX accounting statement 会计报表
H]Y#pL u| accounting system 会计制度；会计系统
i<'{ Y accounting transaction 会计事项；帐务交易
t) ; accounting treatment 会计处理
|GJBwrL^0 accounting year 会计年度
7z Ohyl? accretion 增值；添加
'uws accrual 应计项目；应累算数目
,\ BfmC_i accrual basis 应计制；权责发生制
)lQN)! .) accrual basis accounting 应计制会计；权责发生制会计
0T7M_G'5Q accrue 应累算；应计
Xs{/}wc.q; accrued benefit 应累算利益
+dDJes!] accrued charges 应计费用
qK<aZ%V accrued cumulative preference share dividend 应累算的累积优先股股息
FrgW7`s[A accrued expenses 应累算费用
FAH[5VD r% accrued interest payable 应付利息；应计未付利息
"ugX
/r$_ accrued interest receivable 应收利息；应计未收利息
5JO[+> accrued right 累算权益
<+ -V5O^ accruing profit 应累算的利润
7^n,Ti g accumulated fiscal reserve 累积财政储备
&*X3c h accumulated profit 累积利润；滚存溢利
5}<.1ab3V accumulated reserve 累积储备
z\X60T accumulation of surplus income 累积收益盈余
H?rSP0. acquired assets 既得资产
7yo|ie@S acquisition 收购；购置；取得
1-4 acquisition cost 购置成本
Q,O kO?uY acquisition expenses 购置费用
]R97 n|s_ acquisition of 100% interest 收购全部股权
=~,$V<+c
acquisition of control 取得控制权
\/?
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6~ acquisition of fixed assets 购置固定资产
sZ0g99eX acquisition of shell “买壳”
_Jf J%YXy acquisition price 收购价
l*~"5f 03 act of God 天灾
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6 U acting partner 执事合伙人
j:3A;r\ active market 买卖活跃的市场；交投畅旺的市场；旺市
]$* $0 active partner 积极参与的合伙人
HY*l 4QK active trading 交投活跃
Q3 K;kS actual circulation 实际流通
k/$Ja; actual cost 实际成本
SS >:Sw actual expenditure 实际开支；实际支出
oA(. vr actual income 实际入息；实际收入；实际收益
]s1TJw [B actual market 现货市场
:7HVBH actual price 现货价；实际价格
~Da
>{zHt actual profit 实际利润
'?&B5C actual quotation 实盘；实际价位；实际报价
]hCWe0F actual year basis 按实际年度计算
9nP*N` actuals 实货
daaga}]d actuarial investigation 精算调查
E#yCcC!wMY actuarial principle 精算原则
[X0k{FR actuarial report 精算师报告
uYG #c(lc Actuarial Society of Hong Kong 香港精算学会
&. |;yt%v actuarial valuation 精算师估值
HV]~=Bw2I actuary 精算师
+ TP bIRA ad referendum agreement 暂定协议；有待覆核的协定
7H 8GkuO ad valorem duty 从价税；按值征税
44Seq ad valorem duty system 从价税制
Y!K^ -Y} ad valorem fee 从价费
;g;,%jdCS ad valorem tariff 从价关税
4<=eK7;XR additional allowance 额外免税额
v*vub#wP additional amount for unexpired risk 未过期风险的额外款额
Mq rt-VPh additional assessable profit 补加应评税利润
` 4s#5g additional assessment 补加评税
>=Rd3dgDG additional commitment 额外承担
b AA'=z < additional commitment vote 额外承担拨款
d +*T@k]>M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
17MN8SfQ additional dependent parent allowance 供养父母额外免税额
)W_ Y3M, additional provision 额外拨款
,*9#c*'S additional stamp duty 附加印花税
=RCfibT!C additional tax 补加税罚款；补加税款
; /6:lL Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{,nd_3"Vq adjudged bankrupt 被裁定破产
|THkS@B r adjudicated bankrupt 裁定破产人
`Gy>tD.#V- adjudication fee 裁定费；评定印花税额手续费；评估契据费
XnNOj>! adjudication of bankruptcy 裁定破产；宣告破产
Z_eqM4{ adjudication of insolvency 裁定无力偿还债务
cOj +}Hz58 adjusted actual 经调整的实数；调整后的实数
V^/h;/! ^ adjusted current assets 经调整的流动资产；调整后的流动资产
0C4*F adjusted figure 经调整的数字；调整后的数额
\rw'QAi8r adjusted liabilities 经调整的负债；调整后的负债
cG~_EX$ adjusted loss 经调整的亏损；调整后的亏损
T1 g:gfw@ 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
s5_ 1}KKCs adjusted profit 经调整的利润；调整后的利润
^^j|0qshL adjusted surplus 经调整的盈余额；调整后的盈余额
J8 `1V `$ adjusted value 经调整的价值；调整后的价值
Q rrZF. adjustment 调整；修订；理算〔保险〕
OI;L9\MJc adjustment centre 调剂中心
g%<{G/Tz adjustment lag 调整过程的时间差距；调整时差
D 9@<#2- adjustment mechanism 调整机制
~@a) E+LsF adjustment of loss 亏损调整
W2X+N acD adjustment process 调整过程；调整程序
juve 9HaW adjustment range 调整幅度
Aw_R
$ administered exchange rate 受管制汇率
A R[M8RA Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Yc|- sEK/ administration expenses 行政费用
A61-AwvF8- administration fee 手续费；行政费
*`\4j*$^ administration in bankruptcy 破产管理
&L[8Mju6 administration order 遗产管理令
qZyt>SAx administrator 管理人；遗产管理人
y7}~T!UyfF administrator of the estate 遗产管理人
$AL|d[[T[ admission of debt 债项承认书
IAt+S-q0 admission of proof 接纳债权证明
Z;dw n~Tw advance 放贷款项；垫付款项；预支款项；预付款项
rsq'60 advance account 暂支帐目；预付款帐户
T^f&58{ 7 advance compensation 预付补偿金
] BP^.N = advance from shareholder 股东垫款
2yVGE p^ advance pending reimbursement 预支以待日后付还
[8om9 Z3 advanced economy 先进经济体系
B hhK| U/ advancement 预付；预付财产
.[eSKtbc ) advances warrant 垫款令
CM@"lV_ advancing 贷出
6P/9Vh j' adverse balance 逆差
N|^!"/ adverse exchange 逆汇
5u=U-- advertisement addressed to shareholders 在报章刊登的致股东通告
st1M.} advice for collection 托收通知书
r(/P||`l advice of drawing 提款通知书；汇票通知书
$7k04e@ ] advice of payment 付款通知
QVA!z## Advisory Committee [Securities and Futures Commission]
HjE Tinm" 谘询委员会〔证券及期货事务监察委员会〕
}!J/ 9WKgU Advisory Committee on Diversification 经济多元化谘询委员会
|~ T+f& affidavit 誓章；遗产申报誓章
l*V72!Mv affidavit of no receipt 述明无收款的誓章
aV92.Z_Ku affiliate 联号；联营公司；附属公司
'E4(!H,k affiliated company 附属公司；联号；联营公司
*<
SU_dAh affirmation [estate duty] 非宗教式宣誓〔遗产税〕
N]<~NG:6b affordability 负担能力
F0o18k_" African Development Bank [AfDB] 非洲开发银行
Ov{B-zCA after-acquired property 事后取得的财产
`b,g2XA after-hours dealing 市后交易
G@l|u after-tax profit 税后盈利；税后利润；税后溢利
vr]dRStr agency agreement 代理协议
5"Xo R) agency expenses 代理机构的开支
6b1 Uj< agency fee 代理费
mhHm # Agency Law 《代理法》
7zOvoQ} agent 代理人；承销人
dsft=t8s agent of company 公司代理人
=}1 ~ ~ agent's fee 代理人费；经纪费
fSb@ 7L aggregate 总计；总数；总体数字
u{y5'c J{ aggregate amount 总款额；总额
^,\se9=( aggregate assets and liabilities 总体资产与负债
H"Em|LX^ aggregate at constant price 按固定价格计算的总体数字
:fMM-?s ] aggregate demand 总需求
I?xhak1)lu aggregate gross position 总持仓量
^LAS9K1. aggregate limit 总限额
&opH\wa aggregate of salaries tax 合计薪俸税
)F9V=PJE aggregate performance 总体表现；总体业绩
uma9yIk aggregate supply 总体供应
F\$}8,9 aggregate surplus 总盈余
!un"XI0`t< aggregate total 整体总额
rt4|GVa aggregate value 总值；合计价值
^c:eXo U aggregated basis 合计基准
u>-uRz<)t aggregated net chargeable income 合计应课税入息实额
rBL_]\$7} aggregation 合并计算；合计；总和
D/!G]hx aggregation of incomes of husband and wife 夫妇入息合并计算
:O2v0Kx aggregation of property 财产的总和
\?Oa}&k$F8 agio 差价；贴水
{ N8rZ [Oo 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》
U S~JLJI Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
A UO0 《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》
9cHNwgD>v Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>?Y3WPB<F 《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》
!-Tm u Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
dIe 6 :s 《香港政府和大韩民国政府关于相互促进和保护投资协定》
cVt$#A) agreement for a settlement 授产协议
"Mu $3 w agreement for assignment 转让协议
.cn w?EI agreement for sale 售卖协议；买卖协议
E"vi+'(v agreement for sale and purchase 买卖协议
C X@H G)l agreement for the payment of interest 支付利息协议
;Q%19f3,6 agreement for the repayment of money 还款协议
ckkM)|kK agreement of reinsurance 再保险协议
L``mF(R^ Agricultural Bank of China 中国农业银行
=dJEcC_J air passenger departure tax 飞机乘客离境税
Mdq'> <ajL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
tLGwF3e$A airport tax 机场税
7 5c r!+ alcohol duty 酒精税
vmQ
DcCw alienation 让与；让渡；转让
&qj&WfrB, alimony 生活费；赡养费
E!]rh,mYK All Ordinaries Index [AOI] 所有普通股指数
I5 7< 0 all risks 全险；综合险
[AK %~Kg9 All Sales Record for Stock Market 《股票市场成交报告》
{s^n|b} Allied Capital Resources Limited 新联财务有限公司
ny;)+v?mN\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;jfXU_K allocation letter 拨款信件
oI"Fpo allocation of fund 分配款项；预留款项
u K &_IE} allocation of profit 利润分配；溢利分配
t`/RcAwA allocation warrant 拨款令
GVPEene allotment 分配；配股
fxCPGj allotment notice 股份配售通知；配股通知
5EZr"[8M allotment of shares 股份分配
P xuz { allowable 可获宽免；免税的
pPqbD}p allowable business loss 可扣除的营业亏损
hB 1 iSm allowable expenses 可扣税的支出
5nlyb,"^g allowance 免税额；津贴；备抵；准备金
\y+F!;IxL allowance for debts 债项的免税额
BB}iBf I' allowance for depreciation by wear and tear 耗损折旧免税额
EwJn1Mvq allowance for funeral expenses 殡殓费的免税额
;
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aIyY %QT allowance for repairs and outgoings 修葺及支出方面的免税额
TEy.zzt allowance to debtor 给债务人的津贴
k-p7Y@`+a alteration of capital 资本更改
VHkrPJ[ alternate trustee 候补受托人
H5rNLfw
' amalgamation 合并
"Vhrs VT ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G ?X,Y\Lp ambit of charges 征税范围；收费范围
[}Yci:P_ + amended valuation 经修订的估值
j;c ^pLUP American Commodities Exchange 美国商品交易所
Q14;G<l- American Express Bank Limited 美国运通银行
I.0Usa"z American Stock Exchange 美国证券交易所
q>h +Ke amortization 摊销
1+[|pX T} amount due from banks 存放银行同业的款项
3B]+]e~ amount due from banks abroad 存放海外银行同业的款项
jT_Tx\k amount due from holding companies 控股公司欠款
WN?`Od:y amount due from local banks 存放本港银行同业的款项
fpC@3 itI amount due to banks 银行同业的存款
v8M#%QoA amount due to banks abroad 海外银行同业的存款
m(Xr 5hw:6 amount due to holding companies 控股公司存款
&_T jRj" amount due to local banks 本港银行同业的存款
Q#AHEm{9;s amount due to outport banks 外埠银行同业的存款
M(gWd8 ?# amount for note issue 发行纸币的款额
)Syf5I amount of bond 担保契据的款额
[\y>&"uk amount of consideration 代价款额
>TV d *S amount of contribution 供款数额
&dMSX} t amount of indebtedness 负债款额
U0=zuRr n amount of principal of the loan 贷款本金额
246!\zf amount of rates chargeable 应征差饷数额
/-9+( amount of share capital 股本额
"PP0PL^5F amount of sums assured 承保款额
hndRg Co amount of variation 变动幅度
bGLp0\0[ amount of vote 拨款数额
S~`AnX3! amount payable 应付款额
z:?
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T[II;[EiE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
: 9< r(22 analysis 分析
<J uJ`t ancillary risk 附属风险
3S21DC@Y annual account 周年帐目；周年帐目报表；年度决算；年结
Q>Q}/{8! annual accounting date 年结日期
"uNxKL DB annual allowance 每年免税额；年积金；年度津贴；年津
i2c<q0u annual balance 年度余额
8 ?R_O}U annual disposable income 每年可动用收入
Uv$ u\D+@[ annual estimates 周年预算
gDBQ\vM8 annual fee 年费
9E*K44L/V annual general meeting 周年大会
DccsVR`7 annual growth rate 年增率；每年增长率
q.Mck9R7 annual long-term supplement 长期个案每年补助金
!S}Au Mw annual pensionable emolument 可供计算退休金的年薪
VZ!$'?? annual report 年报
u $^` hzfI Annual Report on the Consumer Price Index 《消费物价指数年报》
jiD8|%}v annual return 周年报表；周年申报表；每年报税表格
a#j^g u$m Annual Return Rules 《周年报表规则》
xJ.!Q)[ annual review of consumer prices 每年消费物价回顾
`) P_X4e]` annual roll-forward basis 逐年延展方式
TniKH( w/ annual salary 年薪
`cRB!w=KHV annual statement 年度报表；年度决算表
T `G"2|ISS 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
*XR~fs?/*W annuitant 年金受益人
}J
lW\# annuity 年金
I=-;*3g6 annuity contract 年金合约
[Y~ s annuity on human life 人寿年金
a-hGpYJJG antecedent debt 先前的债项
H( m+rk ante-dated cheque 倒填日期支票
Um| Tf]q anticipated expenditure 预期开支
BGjTa.& anticipated net profit 预期纯利
|ZzBCL8q anticipated revenue 预期收入
-J Qg{A anti-inflation measure 反通货膨胀措施
+Enff0 =+ anti-inflationary stance 反通货膨胀立场
Bbp9Q,4 apparent deficit 表面赤字
':dHYvP/UX apparent financial solvency 表面偿债能力
IH}L 1i A) apparent partner 表面合伙人
]jrxrUl application for personal assessment 个人入息课税申请书
f L:Fn"Nv application of fund 资金应用
BS.6d}G4 application to release as liquidator and to destruct the books of accounts and documents
nJ@hz K. 申请免除清盘人职务及毁灭帐簿与文件
{bEEQCweNJ appointed actuary 委任精算师
|
Ylk`< appointed auditor 委任核数师；委任审计师
gWPa8q<b appointed trustee 委任的受托人
2J;CiEB appointer 委任人
+.uk#K0o apportioned pro rata 按比例分摊
Mb!^_cS( apportionment 分配；分摊
tYa*%|!v Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
I-hhHm<@ apportionment formula 分摊方程式
H|O}Dsj apportionment of estate duty 遗产税的分摊
3S?+G)qKo appraisal 估价；评估
hd b4E|'A appreciable growth 可观增长
Jp0 .h8i appreciable impact 显着影响
|0mI3r appreciable increase 可观增长
_J!mhU A appreciation 增值；升值
K@hUif|([ appreciation against other currencies 相对其他货币升值
&9{BuBO[ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
oPBjsQ appreciation tax 增值税
x=)$sD-3 appropriation 拨款；拨用；拨付
(La appropriation account 拨款帐目
,oil}N( Appropriation Bill 拨款法案
/ L^dHI]Q appropriation-in-aid system 补助拨款办法
}5U f`pM8 approved assets 核准资产
6Fb~`J~s approved basket stock 认可一篮子证券
dG+xr! approved budget 核准预算
;{20Heuz approved charitable donation 认可慈善捐款
tTt ~W5lo approved charitable institution 认可慈善机构
TQH#s x approved currency 核准货币；认可货币
B8Z66#EQ approved estimates 核准预算
}lVUa{ubf approved estimates of expenditure 核准开支预算
E(#2/E6 approved overseas insurer 核准海外保险人
h='=uj8o5 approved overseas trust company 核准海外信托公司
N R{:4zJT approved pooled investment fund 核准汇集投资基金
.EwK>ro4 approved provident fund scheme 认可公积金计划
H'> approved provision 核准拨款
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aU_Z/{0 approved redeemable share 核准可赎回股份
;;5i'h~?]J approved regional stock 认可地区性证券
\eCd G x? approved retirement scheme 认可退休金计划
^e i i
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8EA?'~" arbitrage 套戥；套汇；套利
IgL8u arbitrageur 套戥者；套汇者
*Y~64FM arbitrary amount 临时款项
Po3W+; @ arrangement 措施；安排；协定
f_8~b0` arrears 欠款
ZxQP,Ys_Y arrears of pay 欠付薪酬
8b!_b2Za arrears of revenue 逾期未收税款；逾期未收的帐项
0b 'R5I.M articles of association 组织章程；组织细则；组织章程细则
t,_[nu(~8% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
r.5F^ ascertainment of profit 确定利润
VXS9E383 "Asia Clear" “亚洲结算系统”
1,,-R *x Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=UY@,*q:c Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
XLT<,B}e Asian Development Fund [ADF] 亚洲发展基金
W!*vO>^1W Asian dollar bond 亚洲美元债券
AbB>ZT> hR Asian dollar market 亚洲美元市场
/Z_ QCj Asian dollar rate 亚洲美元利率
75f.^4/% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"?SnA +) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
v},sWjv asked price 沽盘；喊价；索价；卖方报价
4y]*"(sQ; assessable income 应评税入息
tP-c>|cz assessable loss 应评税亏损
;nE}%lT assessable profit 应评税利润
; ]! assessable value 应评税值
z?xd\x assessed profit 估定利润
|1o]d$3m assessed value 经评估价值
8z"Yo7no assessment 评税；评定；估价；评税单
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xs assessment number 评税编号；估价编号
c /RG1w assessment of additional tax 补加税评税
LJD"N# c assessment of performance 业绩评估；实绩评价
f&'md Assessor 评税主任
-5K/ cK asset price bubbles 资产价格泡沫
2X`M&)"X asset-backed securities 具资产保证的证券
Y i`. zm assets accretion 资产增值
tN~{Mt$-W assets and liabilities 资产与负债
:nI.Qa'"H assets betterment statement 资产递增表；资产改进表
)<d8y Lb assets lending 实物放款；有抵押贷款
F<[8!^l(z assets of the company passing on the death 死者去世时转移的公司资产
@Klj!2cv$ assets pledged as security for liabilities 用作负债抵押的资产
m wxJ# assets portfolio 资产投资组合
5|Qr"c$p assets price 资产价格
xlAaIo)T assets quality 资产质素
c1[;a> assets realization 资产变现
SW7%SX,x M assets refinancing arrangement 资产再集资安排
.kVga+la? assets securitization 资产证券化
) =[Tgh assets situated outside Hong Kong 在香港以外地方的资产
0U'r ia:$ assets stripping 削减资产；拆卖资产
<,{v>vlw assets value 资产值
R[QE:#hT assignee 承让人
rk|6!kry assignment 转让；转让书；转让契
0W)_5f& assignment of interest 权益转让
<Vim\ assignment of letters patent and trade mark 专利证书及商标转让
]+AI: assignment of property 物业转让；物业转让书
$1e@3mzM assignment right 转让权
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h4teE assignor 转让人
`8I&(k<wLe associate 有联系的人；有关连人士；相联者；合伙人；联系人
4.8,&{w<m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0^=S:~G associate member 附属会员
#qWEyb2UZ associated body corporate 相联法人团体
0:*$i(2 associated company 相联公司；联属公司
n2E2V<# associated corporation 相联法团
hf[K\aAk Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S`::f(e 公认会计师公会〔英国〕
[ LCi, Association of Futures Exchange Brokers 香港期货经纪协会
$a G'.0HW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]#nAld1cmy association of underwriters 承保人组织
<FP -]R) assumption of control 接管
Xp' KQ1w) assurance 担保；保险；转易；转易书
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<3oyY' assurance of interest 权益的转易
^P[*yf at 19XX price 按一九ＸＸ年价格计算
UxW~yk at a discount 按赔价计算；按贴水价格计算；打折扣
7 ?Fl [FW$ at a premium 按溢价计算；按升水价格计算
;.Kzc3yz} at call 通知付款；按通知
v [x`I; at constant market price 按固定市价计算
NoMC* ",b> at constant price 按固定价格计算
hRP0Djc at cost 按成本计算
^JTfRZ :a at current market price 按当时市价计算；按现时市价计算
?@~F T1"6G at current price 按当时价格计算；按现时价格计算
f*Ki pgp at factor cost 按要素成本计算；按生产要素成本计算
{1o=/ & at money-of-the-day price 按付款当日价格计算
}V 1sY^C at or better 按指定或较佳价位〔买卖指令〕
0t ) IW D at par 按面值计算；平价
fqcyCu7Ep at sight 见票即付
hm& ~6 rB at the close 按收市盘
-$7Jc=:> at the opening 按开市盘
thh, V attestation 见证；见证条款
\sk,3b-&' at-the-money option 平价期权
[-l^,,E attorney 受权人；受托代表人
U c4r attornment 新拥有人承认书
J(Bn
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eu# | | attributable share value 可归属股份价值
m'pihFR:f Auckland Stock Exchange 奥克兰证券交易所
\ .:CL?m# auction 拍卖
4ngiad6bR auctioneer 拍卖商
dgO2 fI audit 审计；核数
>@t]M`#&h Audit Commission 审计署
3yTBkFI! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
RKe19l_V 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〕
E( TY%wO audit review 帐目审查
b`^$2RM& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
? f%@8%px audited account 审计帐目；经审计的帐目
(k[<>$hL* audited annual account 经审计的周年帐目
eN/Jb;W audited balance sheet 经审计的资产负债表
@-hy:th# auditor 核数师；核数主任；审计师
h.67] U7m auditor's certificate 核数师证明书；审计师证明书
4EOu)# auditor's report 核数师报告；审计师报告
LE7o[<> Aussie bond 澳元债券
MFC= oKD austerity budget 紧缩预算
DU;]Q:r{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A) qOJ(OEz Australia All Ordinaries Index 澳洲所有普通股票指数
'8dqJ `Gj Australian Dollar [AUD] 澳元
pPIH`Iq Australian Options Market 澳大利亚期权市场
8J)x>6 Australian Securities Commission 澳洲证券事务监察委员会
O". #B Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Z I8p (e Australian Stock Exchange 澳大利亚证券交易所
C}M0KDF Austrian Schilling [ATS] 奥地利先令
hVd63_OO authentication 认证；鉴证
Q PBf++| authority to purchase 委托购买证；委购书
+'[iyHBJ authorization 认可；核准；授权；授权书
3m x7[Q authorization by direction 指示授权
blLX ncyD authorization by instruction 指令授权
cM5 5
vVd authorization by warrant 令状授权
er 97&5 authorization of unit trust 单位信托的认可
b7\nCRY authorized agent 指定代理人
3c6 <JW authorized capital 法定资本
le*pd+> j authorized clerk 出市员
o<x 2,uT authorized dealer 认可交易商
p}C3<[Nk authorized financial institution 认可财务机构
RlpW)\{j? authorized fund 认可基金
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8h authorized fund house 获授权的基金公司；认可基金公司
tf>?; authorized institution 认可机构
](%-5G1 < authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
r1,RloyZS authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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b&-=fk authorized insurer 获授权保险人；获认可承保人
9D&ocV3QV authorized investment 特准投资项目
grv 3aa@ authorized person 获授权人
xNT[ (( authorized representative 获授权代表
(Y-7B authorized share capital 法定股本
k+_pj k automated quotation system 自动报价系统
uHy^ Bq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!W8$-iq 自动交易系统〔香港期货交易所有限公司〕
dD#A.C,Rz automatic adjustment mechanism 自动调整机制
3Y>!e # automatic adjustment system 自动调整系统
lx%<oC+M Automatic Clearing House 自动票据交换所
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kPfdK}G automatic exchange rates accumulation system 自动化汇率累集系统
*`|F?wF Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
XWK A0 automatic teller machine [ATM] 自动柜员机
v\Q${6kEtx autopay 自动转帐
(d@lG* K available assets 可用资产
s$mcIMqs available fiscal reserve 现存财政储备
ujHqw Rh available profit 可用利润
`2 {x 8A Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
tM~R?9OaJ average 平均；平均数；海损
,*Sj7qb# average basic salary 平均基本薪金
y +@7k3" average consumer expenditure 平均消费开支；一般消费开支
=T!M` average cost 平均成本
S?;&vs 9j average cost of land production 增辟土地平均成本
9^ )=N=wV average daily turnover 平均每日成交额
e;,D! average daily wage rate 平均每日工资率
0&Zm3(} average expenditure pattern 平均开支模式
o4tQ9X=} average growth rate 平均增长率
eqYa`h@g^ average net fixed assets 固定资产平均净值
|[ C3 _'X average of relatives 相对价格平均数
IEHAPt' average price 平均价格
I9H+ $Wjd average propensity to consume 平均消费倾向；一般消费倾向
cu.f ]' average propensity to save 平均储蓄倾向；一般储蓄倾向
9FK%"s` average rate 平均率
waldLb>7D average revenue 平均收入；平均收益
qY0p)`3!% average stock 平均库存；平均存货
|R DPx6!V average yearly rent 平均年租
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M4# avoidance of double taxation 避免双重课税
YS%HZFY, " avoidance of tax 避税
