A:
{X$8yy2zC5 A share Ａ股；甲类股份
!7XAc,y abatement of tax 减税；减扣免税额
Z!o&};_j ABN AMRO Bank N.V. 荷兰银行
\9*wo9cV above-the-line expenditure 线上项目支出；经常预算支出
ImQ?<g8$ above-the-line receipt 线上项目收入；经常预算收入
`Cy- * $$ ABSA Asia Limited 南非联合亚洲有限公司
7Z;bUMYtx absolute change 绝对数值变更
F/ ;uN5{o absolute expenditure 实际开支
& %4 x absolute guideline figure 绝对准则数字
sp*_;h3' absolute interest 绝对权益
{ ii HeSD absolute order of discharge 绝对破产解除令
jeM % XI absolute profit margin 绝对利润幅度
n |5+HE4@ absolute value 实值；绝对值
|4NH}XVYJ> absolutely vested interest 绝对既得权益
d7Lna^ absorbed cost 已吸收成本；已分摊成本
O}\$E {- absorption 吸收；分摊；合并
8+m;zvDSU absorption rate 吸收率；摊配率；分摊率
=w='qjh ACB Finance Limited 亚洲商业财务有限公司
L/,#: J acceptable form of reciprocity 合理的互惠条件
Kc~h acceptable rate 适当利率；适当汇率
a& b75.- acceptance agreement 承兑协议
z$OKn#%T acceptance for honour 参加承兑
h hQL ld4 acceptor 承兑人；接受人；受票人
6FuZMasr* acceptor for honour 参加承兑人
!_<zK:`-L accident insurance 意外保险
I g*68M< Accident Insurance Association of Hong Kong 香港意外保险公会
/-BKdkBCpZ accident insurance scheme 意外保险计划
z45
7/zO accident year basis 意外年度基准
:db:|=# T accommodation 通融；贷款
k@r%>Ul@ accommodation bill 通融票据；空头票据
_ S%3?Q accommodation party 汇票代发人
p%A
s6.
account balance 帐户余额；帐户结余
H(bR@Qok account book 帐簿
ab4(?-'- account collected in advance 预收款项
%: rct account current book 往来帐簿
YI!ecx%/4 account of after-acquired property 事后取得的财产报告
& yFS account of defaulter 拖欠帐目
O^(ji8[l account payable 应付帐款
.: ~);9kj account payee only [A/C payee only] 只可转帐；存入收款人帐户
RL0,QC)e#@ account receivable 应收帐款
-Bymt[ account receivable report 应收帐款报表
Z%_"-ENT account statement 结单；帐单；会计财务报表
[>l 2E account title 帐户名称；会计科目
n<47# - accountant's report 会计师报告
K
cI'P( Accountant's Report Rules 会计师报告规则
O rN>4S accounting and auditing procedure 会计与审计程序；会计与核数程序
(}1 gO Accounting Arrangements 《会计安排》
\]pRu" accounting basis 会计基础
;ew j accounting by Official Receiver 破产管理署署长呈交的帐目
a?#v,4t^ Accounting Circular 《会计通告》
!qe ,& JL accounting class 会计类别
aq/'2U 7 accounting date 记帐日期；会计结算日期
tHgn -Dhzr accounting for money 款项核算
ge*(w{|x Accounting Officer 会计主任
=?fx PT[1K accounting period 会计报告期；会计期
r9[{0y!4 accounting policy 会计政策；会计方针
#4uuT?! accounting practice 会计惯例
RK%N:!f q= accounting principle 会计准则
CSF-2lSG accounting record 会计记录
F J]BB4
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6^
UQ{P1; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6;rJIk@Fx= Accounting Society of China 中国会计学会
9 -7.4!]I accounting statement 会计报表
~RdJP'YF- accounting system 会计制度；会计系统
!bEy~. accounting transaction 会计事项；帐务交易
a (>o QG8F accounting treatment 会计处理
-90qG"@ accounting year 会计年度
0N02 E accretion 增值；添加
D|`O8o?) accrual 应计项目；应累算数目
nl v 8HC accrual basis 应计制；权责发生制
Ubtu ?wRBW accrual basis accounting 应计制会计；权责发生制会计
n^C o accrue 应累算；应计
2xy
&mNx accrued benefit 应累算利益
?V6A:8t, accrued charges 应计费用
V'[Lqe,y accrued cumulative preference share dividend 应累算的累积优先股股息
UuDs accrued expenses 应累算费用
[ k)xn3[ accrued interest payable 应付利息；应计未付利息
78'HE(* accrued interest receivable 应收利息；应计未收利息
w@ 1g_dy accrued right 累算权益
C>\0
"}iD accruing profit 应累算的利润
d&mSoPf accumulated fiscal reserve 累积财政储备
" sh%8
<N accumulated profit 累积利润；滚存溢利
9X<o8^V accumulated reserve 累积储备
I9JiH,+ accumulation of surplus income 累积收益盈余
o/ Z acquired assets 既得资产
?"oW1a\ acquisition 收购；购置；取得
x3cno# acquisition cost 购置成本
f0UB?
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mI5BJ acquisition of 100% interest 收购全部股权
W$_}lE $ acquisition of control 取得控制权
<Z^ P8nu acquisition of fixed assets 购置固定资产
[,;h1m ~iX acquisition of shell “买壳”
Qoa gy L acquisition price 收购价
92y <E< n act of God 天灾
R w8l" ` acting partner 执事合伙人
M6yzqAh active market 买卖活跃的市场；交投畅旺的市场；旺市
[QC<u1/"K active partner 积极参与的合伙人
x4@v$phyH active trading 交投活跃
d1MY>zq actual circulation 实际流通
cWG>w6FI actual cost 实际成本
VRr_s:CWK actual expenditure 实际开支；实际支出
$#|iKi<Y@j actual income 实际入息；实际收入；实际收益
wNzALfS actual market 现货市场
tu.Tvtudzj actual price 现货价；实际价格
p'#
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RY8Ot2DWi actual quotation 实盘；实际价位；实际报价
46U?aHKW@| actual year basis 按实际年度计算
"M e)' actuals 实货
CUz1 q*): actuarial investigation 精算调查
Snm
m (. actuarial principle 精算原则
R.KqTEs<k actuarial report 精算师报告
<zmtVE*>g Actuarial Society of Hong Kong 香港精算学会
*dB^B5 actuarial valuation 精算师估值
!VNLjbee. actuary 精算师
j+B+>r ^ ad referendum agreement 暂定协议；有待覆核的协定
-Ucj|9+(a
ad valorem duty 从价税；按值征税
xc |pl !ns ad valorem duty system 从价税制
\_H-TbU8 ad valorem fee 从价费
( ?luV#{5 ad valorem tariff 从价关税
vAeh #V~# additional allowance 额外免税额
]#)1(ZE additional amount for unexpired risk 未过期风险的额外款额
RPH] @ additional assessable profit 补加应评税利润
Ps<6 kQ( additional assessment 补加评税
IP)?dnwG additional commitment 额外承担
^;on additional commitment vote 额外承担拨款
? |Q[QP additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Iud]*5W additional dependent parent allowance 供养父母额外免税额
)TYrb:M'm additional provision 额外拨款
E: EXp7 additional stamp duty 附加印花税
"S #}iYp additional tax 补加税罚款；补加税款
R~9\mi5^UH Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{z": hmt adjudged bankrupt 被裁定破产
N
=k}"2_= adjudicated bankrupt 裁定破产人
/]0-|Kg+R adjudication fee 裁定费；评定印花税额手续费；评估契据费
)HLe8:PG~ adjudication of bankruptcy 裁定破产；宣告破产
?`& l Y adjudication of insolvency 裁定无力偿还债务
[(%6]L} adjusted actual 经调整的实数；调整后的实数
>FrF"u:kM adjusted current assets 经调整的流动资产；调整后的流动资产
+f#o ij adjusted figure 经调整的数字；调整后的数额
jlh yn0 adjusted liabilities 经调整的负债；调整后的负债
>MXE)= adjusted loss 经调整的亏损；调整后的亏损
<p_r{ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Q i&!Ub] adjusted profit 经调整的利润；调整后的利润
z^tws*u],5 adjusted surplus 经调整的盈余额；调整后的盈余额
#g)$m}tv? adjusted value 经调整的价值；调整后的价值
l`#XB :#U adjustment 调整；修订；理算〔保险〕
z: Sr@!DZ adjustment centre 调剂中心
l)JNNcej adjustment lag 调整过程的时间差距；调整时差
K|Q|v39{b adjustment mechanism 调整机制
=\jp%A1$
adjustment of loss 亏损调整
^F5Q(A adjustment process 调整过程；调整程序
+59tX2@Q adjustment range 调整幅度
p([g/Q administered exchange rate 受管制汇率
+4[L_ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
a (!_ 3i@ administration expenses 行政费用
;
E Nhy administration fee 手续费；行政费
%}t<,ex(yO administration in bankruptcy 破产管理
-}2'P)Xp administration order 遗产管理令
f7y a0%N administrator 管理人；遗产管理人
0RaE!4)!; administrator of the estate 遗产管理人
?kOt K admission of debt 债项承认书
B.zRDB}i= admission of proof 接纳债权证明
>Ln/ )j advance 放贷款项；垫付款项；预支款项；预付款项
I/whpOg advance account 暂支帐目；预付款帐户
yJ(B PSt advance compensation 预付补偿金
>U.)?>G/dt advance from shareholder 股东垫款
E=Z ;T advance pending reimbursement 预支以待日后付还
Vl91I+Ev advanced economy 先进经济体系
qu}`;\9@ld advancement 预付；预付财产
R OWb:tX} advances warrant 垫款令
+ -[M 7J advancing 贷出
$UgQ1Qc adverse balance 逆差
2(_+PQ6C= adverse exchange 逆汇
RR*eq. ; advertisement addressed to shareholders 在报章刊登的致股东通告
@-uV6X8| advice for collection 托收通知书
)3W`>7> advice of drawing 提款通知书；汇票通知书
B vXA9YQ3 advice of payment 付款通知
D1Y c_ Advisory Committee [Securities and Futures Commission]
y)`f$Hl@1 谘询委员会〔证券及期货事务监察委员会〕
NGA8JV/U Advisory Committee on Diversification 经济多元化谘询委员会
O26' | w@$ affidavit 誓章；遗产申报誓章
]_8bX}_n affidavit of no receipt 述明无收款的誓章
mM6g-)cV affiliate 联号；联营公司；附属公司
{*/&`$0lH| affiliated company 附属公司；联号；联营公司
g;N)K3\2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
(e:@7W)L affordability 负担能力
7=$@bHEF#* African Development Bank [AfDB] 非洲开发银行
* $ after-acquired property 事后取得的财产
v' x)AbbC after-hours dealing 市后交易
^lF 'KW$ after-tax profit 税后盈利；税后利润；税后溢利
X\?PnD`, agency agreement 代理协议
8M{- RlR agency expenses 代理机构的开支
[2]Ti_
>D agency fee 代理费
.X D.'S Agency Law 《代理法》
u@( z(P agent 代理人；承销人
s-\.j-Sa agent of company 公司代理人
E?L^ L3s agent's fee 代理人费；经纪费
ZGstD2 N$ aggregate 总计；总数；总体数字
6 WD( aggregate amount 总款额；总额
'qhi8=* aggregate assets and liabilities 总体资产与负债
\I! C`@0 aggregate at constant price 按固定价格计算的总体数字
g{t)I0xm aggregate demand 总需求
'}\#bMeObg aggregate gross position 总持仓量
@O&< _& aggregate limit 总限额
KW3Dr`A aggregate of salaries tax 合计薪俸税
C'6 yt aggregate performance 总体表现；总体业绩
X(sN +7DOV aggregate supply 总体供应
E c44J D aggregate surplus 总盈余
(\CT
"u- aggregate total 整体总额
;oe j~ aggregate value 总值；合计价值
+ [ +4h}? aggregated basis 合计基准
QD<GXPu?N aggregated net chargeable income 合计应课税入息实额
z.NJu
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YQ\c0XG aggregation of incomes of husband and wife 夫妇入息合并计算
DEdJH4 aggregation of property 财产的总和
N U>'$s agio 差价；贴水
)<fa1Gz#^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
[8- . T4 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
15o<'4|=Lm 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
v)^8e0vx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\!+sL JP 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
x WZ87 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
.3yoDab 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/|
nZ)? agreement for a settlement 授产协议
b7]MpL agreement for assignment 转让协议
0j =xWC agreement for sale 售卖协议；买卖协议
;y"=3-=vM" agreement for sale and purchase 买卖协议
q_5hKipd\b agreement for the payment of interest 支付利息协议
hKG)*
Q agreement for the repayment of money 还款协议
=/ b2e\ agreement of reinsurance 再保险协议
mes/gqrJ1I Agricultural Bank of China 中国农业银行
V30Om3C air passenger departure tax 飞机乘客离境税
w=dTa5 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l ~b airport tax 机场税
x#_\b- alcohol duty 酒精税
s)gU vS\ alienation 让与；让渡；转让
\Z pg,KOT alimony 生活费；赡养费
,*y\b|<j All Ordinaries Index [AOI] 所有普通股指数
.(RX;.lw all risks 全险；综合险
s{"}!y=] All Sales Record for Stock Market 《股票市场成交报告》
;x] CaG)f Allied Capital Resources Limited 新联财务有限公司
rc_K|Df all-items index [Consumer Price Index] 总指数〔消费物价指数〕
!>n^ ;u allocation letter 拨款信件
h d~ 3I4D allocation of fund 分配款项；预留款项
@ X$~{Vp__ allocation of profit 利润分配；溢利分配
DdI
V~CxD allocation warrant 拨款令
riy @n<Z4 allotment 分配；配股
~>j5z&:& allotment notice 股份配售通知；配股通知
n86=1G:% allotment of shares 股份分配
ZQY]c
allowable 可获宽免；免税的
a9+l :c@ allowable business loss 可扣除的营业亏损
< Mt>v2a3Y allowable expenses 可扣税的支出
r5 k{mV+ allowance 免税额；津贴；备抵；准备金
)z:"P;b"Nl allowance for debts 债项的免税额
T5:p^;?g allowance for depreciation by wear and tear 耗损折旧免税额
5{`a \;* allowance for funeral expenses 殡殓费的免税额
T@Q,1^?i allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*bOgR M[ allowance for repairs and outgoings 修葺及支出方面的免税额
<-Hw@g allowance to debtor 给债务人的津贴
PP]Z~ne0X alteration of capital 资本更改
h$[tEmD% alternate trustee 候补受托人
]J] ~i [ amalgamation 合并
\dB)G<_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,V>7eQt? ambit of charges 征税范围；收费范围
2r =8&~9z amended valuation 经修订的估值
\$Jz26
-n American Commodities Exchange 美国商品交易所
./Y5Vk#Rp\ American Express Bank Limited 美国运通银行
%^zGM^PD American Stock Exchange 美国证券交易所
IP#?$X amortization 摊销
u0s25 JY.% amount due from banks 存放银行同业的款项
,MmX(O0 amount due from banks abroad 存放海外银行同业的款项
KtR*/<7IC amount due from holding companies 控股公司欠款
<i!:{'% amount due from local banks 存放本港银行同业的款项
MBjo9P( amount due to banks 银行同业的存款
T@{ }! amount due to banks abroad 海外银行同业的存款
L/39<&W amount due to holding companies 控股公司存款
'yIz<o amount due to local banks 本港银行同业的存款
8<2
[ F amount due to outport banks 外埠银行同业的存款
B % L dH amount for note issue 发行纸币的款额
Ub"6OT1tl amount of bond 担保契据的款额
UP+4xG amount of consideration 代价款额
ZLN79r{T amount of contribution 供款数额
8|U-{"!O ? amount of indebtedness 负债款额
kuQ+MQHs amount of principal of the loan 贷款本金额
hFLLg|@ amount of rates chargeable 应征差饷数额
/:BM]K amount of share capital 股本额
@hz~9AII9 amount of sums assured 承保款额
/'g /yBY amount of variation 变动幅度
`P(Otr[6 amount of vote 拨款数额
z:Q4E| IX amount payable 应付款额
+|iJQF amount receivable 应收款额
1( nK | Amsterdam Stock Exchange 阿姆斯特丹证券交易所
oh @|*RU analysis 分析
#mFY?Zp) ancillary risk 附属风险
YXFUZ9a#e annual account 周年帐目；周年帐目报表；年度决算；年结
@pn<x"F5' annual accounting date 年结日期
]"T1clZKd( annual allowance 每年免税额；年积金；年度津贴；年津
It@1!_t O2 annual balance 年度余额
MlVVST annual disposable income 每年可动用收入
u?a4v \ annual estimates 周年预算
P c'0.4 annual fee 年费
:JI&ngWK annual general meeting 周年大会
fRow@D I\ annual growth rate 年增率；每年增长率
i& phko} annual long-term supplement 长期个案每年补助金
1d E |q{ annual pensionable emolument 可供计算退休金的年薪
asLvJ{d8s annual report 年报
k X1#+ X Annual Report on the Consumer Price Index 《消费物价指数年报》
}Q<c E$c annual return 周年报表；周年申报表；每年报税表格
q_G O;-b{ Annual Return Rules 《周年报表规则》
IX J6w:E annual review of consumer prices 每年消费物价回顾
8s@k0T<O annual roll-forward basis 逐年延展方式
C"JFN(f annual salary 年薪
C5ia9LpRX annual statement 年度报表；年度决算表
:Qekv(z Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
!^h{7NmP[ annuitant 年金受益人
l`V^d annuity 年金
&>KZ4%&? annuity contract 年金合约
0Xe?{!@a annuity on human life 人寿年金
:tTP3 t5 antecedent debt 先前的债项
aN,.pLe; ante-dated cheque 倒填日期支票
[<!4 a anticipated expenditure 预期开支
XW2{I.:in> anticipated net profit 预期纯利
Dau'VtzN anticipated revenue 预期收入
Bq# l8u anti-inflation measure 反通货膨胀措施
8
FJ>W. anti-inflationary stance 反通货膨胀立场
m0$~O5|4 apparent deficit 表面赤字
q>^x ,:L apparent financial solvency 表面偿债能力
RY\[[eG apparent partner 表面合伙人
!
,v!7I application for personal assessment 个人入息课税申请书
zmEg 4 v'I application of fund 资金应用
^5- 8'9 w application to release as liquidator and to destruct the books of accounts and documents
A2xfNY< 申请免除清盘人职务及毁灭帐簿与文件
1#OM~v6B appointed actuary 委任精算师
7hLdC S X appointed auditor 委任核数师；委任审计师
&.4m(ZX appointed trustee 委任的受托人
U 5f<4I appointer 委任人
:}[RDF? apportioned pro rata 按比例分摊
9D+B~8[SQ apportionment 分配；分摊
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Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/^jV-Z` apportionment formula 分摊方程式
w<54mGMOLr apportionment of estate duty 遗产税的分摊
l^WPv/}? appraisal 估价；评估
'_`O&rbT appreciable growth 可观增长
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1:pnd appreciable impact 显着影响
ML= :&M!ao appreciable increase 可观增长
Pd^v - }[ appreciation 增值；升值
$SAk | appreciation against other currencies 相对其他货币升值
Y{v\m(D appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~6HaZlBB appreciation tax 增值税
to%n2^^K appropriation 拨款；拨用；拨付
@ 4EC z>Q appropriation account 拨款帐目
!JOM+P: Appropriation Bill 拨款法案
x[w!buV0\ appropriation-in-aid system 补助拨款办法
g~Hmka_fD1 approved assets 核准资产
sm1(I7y approved basket stock 认可一篮子证券
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Sb approved budget 核准预算
XSDudL approved charitable donation 认可慈善捐款
x 8v2mnk approved charitable institution 认可慈善机构
I" Gr <?r approved currency 核准货币；认可货币
Q&d"uLsx approved estimates 核准预算
<:gNx%R approved estimates of expenditure 核准开支预算
m-h+UKt approved overseas insurer 核准海外保险人
}X;LR\^u[f approved overseas trust company 核准海外信托公司
D3MRRv# approved pooled investment fund 核准汇集投资基金
}0(.HMiGj approved provident fund scheme 认可公积金计划
:t#N.[=&# approved provision 核准拨款
D$W09ng- approved redeemable share 核准可赎回股份
tc2e)WZP approved regional stock 认可地区性证券
r:QLO~l/ approved retirement scheme 认可退休金计划
N7WQ{/PSG approved subordinated loan 核准附属贷款
41'|~3\X arbitrage 套戥；套汇；套利
gWZzOH* arbitrageur 套戥者；套汇者
Ce%fz~*b arbitrary amount 临时款项
CPj8` kl arrangement 措施；安排；协定
0Ia8x?80V arrears 欠款
e>a4v8 arrears of pay 欠付薪酬
p\&Lbuzv arrears of revenue 逾期未收税款；逾期未收的帐项
(='e9H!3D articles of association 组织章程；组织细则；组织章程细则
ra[*E4P9L* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
q8 _8rp-@ ascertainment of profit 确定利润
<JyF 5 "Asia Clear" “亚洲结算系统”
d4]9oi{} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>I ^_kBa Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
o[ua$+67E Asian Development Fund [ADF] 亚洲发展基金
Tz"Xm/Gy Asian dollar bond 亚洲美元债券
FWJhi$\:D] Asian dollar market 亚洲美元市场
.dvO Ut I[ Asian dollar rate 亚洲美元利率
-%g&O-i\ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
L=1~)>m P Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
|[ lmW% asked price 沽盘；喊价；索价；卖方报价
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9c-Ay assessable income 应评税入息
?-HLP%C(' assessable loss 应评税亏损
vXP+*5d/ K assessable profit 应评税利润
y {PUkl q assessable value 应评税值
+YA,HhX9 assessed profit 估定利润
zP(UaSXz/ assessed value 经评估价值
d2!A32m assessment 评税；评定；估价；评税单
B{^ojV;]m assessment number 评税编号；估价编号
G7yR&x ^ assessment of additional tax 补加税评税
m [t4XK assessment of performance 业绩评估；实绩评价
btV
Tt5 Assessor 评税主任
nR2pqaKc asset price bubbles 资产价格泡沫
lz-t+LD@ST asset-backed securities 具资产保证的证券
&0='z assets accretion 资产增值
Pgp`g.$< assets and liabilities 资产与负债
HLYTt)f} assets betterment statement 资产递增表；资产改进表
}bZcV c2 assets lending 实物放款；有抵押贷款
!eH9LRp assets of the company passing on the death 死者去世时转移的公司资产
gq +| Hr assets pledged as security for liabilities 用作负债抵押的资产
S# 9E Bw7 assets portfolio 资产投资组合
?8O %k<? assets price 资产价格
*;noZ9{"+ assets quality 资产质素
ee+*&CT) assets realization 资产变现
<PayP3E assets refinancing arrangement 资产再集资安排
2VgDM6h assets securitization 资产证券化
d>f.p"B.gj assets situated outside Hong Kong 在香港以外地方的资产
0kp#+&)+ assets stripping 削减资产；拆卖资产
Q-qM" 8I assets value 资产值
P t)Ni assignee 承让人
8>KBh)q assignment 转让；转让书；转让契
"yo~;[ assignment of interest 权益转让
(r ]3tGp assignment of letters patent and trade mark 专利证书及商标转让
_K#LOSMfj/ assignment of property 物业转让；物业转让书
6hvmp assignment right 转让权
42Vz6 k: assignor 转让人
<.HDv:
associate 有联系的人；有关连人士；相联者；合伙人；联系人
q|N/vkqPz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!jIpgs5 associate member 附属会员
S=R}# associated body corporate 相联法人团体
q yx
' associated company 相联公司；联属公司
E6f{z9y6 associated corporation 相联法团
u*aFWl]= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
>>nt3q 公认会计师公会〔英国〕
l\NVnXv:> Association of Futures Exchange Brokers 香港期货经纪协会
P0 va= H Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
x^ J}]5{0 association of underwriters 承保人组织
|1@/gqa assumption of control 接管
l ?AWG & assurance 担保；保险；转易；转易书
\en}8r9cy assurance of interest 权益的转易
dg?[gD8!4& at 19XX price 按一九ＸＸ年价格计算
N!u(G at a discount 按赔价计算；按贴水价格计算；打折扣
iLyJ7zby at a premium 按溢价计算；按升水价格计算
6u '+#nm at call 通知付款；按通知
a+--2+~= at constant market price 按固定市价计算
!RJuH;8 at constant price 按固定价格计算
-b 7q)%V at cost 按成本计算
;Az9p h at current market price 按当时市价计算；按现时市价计算
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at current price 按当时价格计算；按现时价格计算
&QoV(%:] at factor cost 按要素成本计算；按生产要素成本计算
~G ;lEp at money-of-the-day price 按付款当日价格计算
Rpi@^~aPE at or better 按指定或较佳价位〔买卖指令〕
*_a eK~du. at par 按面值计算；平价
x2KIGG ^ at sight 见票即付
;Rz+4< at the close 按收市盘
Y@+e)p{ at the opening 按开市盘
YXdd=F attestation 见证；见证条款
w[A$bqz at-the-money option 平价期权
`h: $3a:5 attorney 受权人；受托代表人
J '% attornment 新拥有人承认书
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/"^* attributable profit 可归属利润
OjUZ-_J attributable share value 可归属股份价值
&f:"p*=a\ Auckland Stock Exchange 奥克兰证券交易所
'4L0=G:A<q auction 拍卖
me7? auctioneer 拍卖商
C XZO audit 审计；核数
)Hp{8c Audit Commission 审计署
6^Q Bol Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ks=l
Nz9 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
vuOixAkw audit review 帐目审查
SR4cR)Iz Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"K7{y4 audited account 审计帐目；经审计的帐目
4]VoIUIuN audited annual account 经审计的周年帐目
m o$`a6[h< audited balance sheet 经审计的资产负债表
JIG oF auditor 核数师；核数主任；审计师
!@r1B`]j+" auditor's certificate 核数师证明书；审计师证明书
2}ttC m auditor's report 核数师报告；审计师报告
_aR_ [ Aussie bond 澳元债券
{!$E\e^d austerity budget 紧缩预算
iEtnwSt Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
L ~,x~sLd Australia All Ordinaries Index 澳洲所有普通股票指数
mX2(SFpJar Australian Dollar [AUD] 澳元
} ! jk Australian Options Market 澳大利亚期权市场
I1IuvH6 Australian Securities Commission 澳洲证券事务监察委员会
jmDQKqEc|l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
aWG7k#nE Australian Stock Exchange 澳大利亚证券交易所
Ed(6% kd Austrian Schilling [ATS] 奥地利先令
Y\Z.E ; authentication 认证；鉴证
rhLm2q authority to purchase 委托购买证；委购书
uh][qMyLM authorization 认可；核准；授权；授权书
^ RS?y8 authorization by direction 指示授权
g.& n
X/ authorization by instruction 指令授权
%LH~Im= authorization by warrant 令状授权
Spns hv8 authorization of unit trust 单位信托的认可
Nan@SuKY authorized agent 指定代理人
%`k O\q_ authorized capital 法定资本
K KPQ[3g authorized clerk 出市员
Y6>@zz nk authorized dealer 认可交易商
J`&*r;"" V authorized financial institution 认可财务机构
3XCePA5z authorized fund 认可基金
(zVT{!z authorized fund house 获授权的基金公司；认可基金公司
v*Fr #I0U authorized institution 认可机构
* m zJ)4 A authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
v(=?ge YLo authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
KqM! 7 authorized insurer 获授权保险人；获认可承保人
[SFX ;v!9 authorized investment 特准投资项目
9L$bJO-3 authorized person 获授权人
wRa$b authorized representative 获授权代表
YH0=Y mU#X authorized share capital 法定股本
Wsz-#kc \[ automated quotation system 自动报价系统
6@"lIKeP Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
N 3_rqRd^ 自动交易系统〔香港期货交易所有限公司〕
]dx6E6 A,
automatic adjustment mechanism 自动调整机制
OwdA6it^f automatic adjustment system 自动调整系统
B.e3IM0 Automatic Clearing House 自动票据交换所
3C+!Y#F automatic exchange rates accumulation system 自动化汇率累集系统
qqmhh_[T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
G,VTFM6 automatic teller machine [ATM] 自动柜员机
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FYV@%1~ autopay 自动转帐
iiWs]5 available assets 可用资产
MDHTZ9 4\Q available fiscal reserve 现存财政储备
j~|pSu.< available profit 可用利润
|KV|x ^fJ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
o@&Hc bN^ average 平均；平均数；海损
5#DtaVz average basic salary 平均基本薪金
b6 @(UneVM average consumer expenditure 平均消费开支；一般消费开支
Zj(2$9IU average cost 平均成本
|;G9K`8 average cost of land production 增辟土地平均成本
rF/k$_bFt average daily turnover 平均每日成交额
#s 4v0auK average daily wage rate 平均每日工资率
/$q9
Kxb average expenditure pattern 平均开支模式
(}]ae* average growth rate 平均增长率
:y>$N(.8f average net fixed assets 固定资产平均净值
z1-JoZ average of relatives 相对价格平均数
TqvgC k- average price 平均价格
f1hjU~nJ average propensity to consume 平均消费倾向；一般消费倾向
zNZ"PYh<u average propensity to save 平均储蓄倾向；一般储蓄倾向
j }uVT2ZE% average rate 平均率
*J ]2"~_. average revenue 平均收入；平均收益
Ju0W average stock 平均库存；平均存货
F8c^M</ average yearly rent 平均年租
=B+^-2G8 avoidance of double taxation 避免双重课税
F%Xj' = avoidance of tax 避税
