A:
QL{{GQ_dn A share Ａ股；甲类股份
Ln2dD> {2 abatement of tax 减税；减扣免税额
\KpSYX1 ABN AMRO Bank N.V. 荷兰银行
#^Io9dA h above-the-line expenditure 线上项目支出；经常预算支出
L(Ffa (i above-the-line receipt 线上项目收入；经常预算收入
k%[pZ 5.! ABSA Asia Limited 南非联合亚洲有限公司
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+G7?)Y absolute change 绝对数值变更
U:[ #n5g absolute expenditure 实际开支
Z[&7NJo( absolute guideline figure 绝对准则数字
,m^@S absolute interest 绝对权益
e,0y+~ absolute order of discharge 绝对破产解除令
.JG> /+ absolute profit margin 绝对利润幅度
FSp57W$ absolute value 实值；绝对值
eC71;" absolutely vested interest 绝对既得权益
m:{ws~ absorbed cost 已吸收成本；已分摊成本
@}Y,A~ absorption 吸收；分摊；合并
<+%#xi/_ absorption rate 吸收率；摊配率；分摊率
X=Th ACB Finance Limited 亚洲商业财务有限公司
G"~% [k acceptable form of reciprocity 合理的互惠条件
6,D )o/_ acceptable rate 适当利率；适当汇率
Uz&XqjS acceptance agreement 承兑协议
H%AF, acceptance for honour 参加承兑
fN kN acceptor 承兑人；接受人；受票人
V6.w=6:`X acceptor for honour 参加承兑人
Mr8r(LGY accident insurance 意外保险
^I4 /{,Ev Accident Insurance Association of Hong Kong 香港意外保险公会
}/{G accident insurance scheme 意外保险计划
w
N-np3k accident year basis 意外年度基准
RkW)B ^# accommodation 通融；贷款
:W++ `f& accommodation bill 通融票据；空头票据
Tn'_{@E; accommodation party 汇票代发人
+ }u{{ account balance 帐户余额；帐户结余
IQz:D J account book 帐簿
6 tKm'`^z4 account collected in advance 预收款项
X9d~r_2&m< account current book 往来帐簿
D8 b~-# account of after-acquired property 事后取得的财产报告
rTR4j>Ua~ account of defaulter 拖欠帐目
-X)KY_Xn@/ account payable 应付帐款
3*DwXH + account payee only [A/C payee only] 只可转帐；存入收款人帐户
6axDuwQ account receivable 应收帐款
r-ld qj account receivable report 应收帐款报表
tc_D8Q_ account statement 结单；帐单；会计财务报表
?2#v`Z=L; account title 帐户名称；会计科目
e>:bV7h
j~ accountant's report 会计师报告
D~< 3 Accountant's Report Rules 会计师报告规则
:4ndU:.L accounting and auditing procedure 会计与审计程序；会计与核数程序
7:Jyu/*] Accounting Arrangements 《会计安排》
H| uvc vf accounting basis 会计基础
{APsi7HYBr accounting by Official Receiver 破产管理署署长呈交的帐目
$SP *hkU Accounting Circular 《会计通告》
7H1 ii accounting class 会计类别
E27N1J+1 accounting date 记帐日期；会计结算日期
sw(dd01a
7 accounting for money 款项核算
E>BP b Accounting Officer 会计主任
g' xR$6t accounting period 会计报告期；会计期
1l xsj {>U accounting policy 会计政策；会计方针
:o H~{EQ accounting practice 会计惯例
X>n\@rTo accounting principle 会计准则
&*}NN5Sv accounting record 会计记录
`o9vE0^T< accounting report 会计报告
suh@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
, C#Mf@b Accounting Society of China 中国会计学会
+ &W%]KEh accounting statement 会计报表
:y?xS accounting system 会计制度；会计系统
h48JpZ" accounting transaction 会计事项；帐务交易
zS@"ITy accounting treatment 会计处理
nt /+?Sj accounting year 会计年度
$ II[b-X?S accretion 增值；添加
Cmq.V@ accrual 应计项目；应累算数目
v;E7UL
.w accrual basis 应计制；权责发生制
?G5JAG` accrual basis accounting 应计制会计；权责发生制会计
C] <K s accrue 应累算；应计
y\'t{>U/ accrued benefit 应累算利益
_)J;PbK~ accrued charges 应计费用
-fl?G%:(!0 accrued cumulative preference share dividend 应累算的累积优先股股息
?f og
34g accrued expenses 应累算费用
|(gq:O accrued interest payable 应付利息；应计未付利息
f6 zT accrued interest receivable 应收利息；应计未收利息
sOSol7n accrued right 累算权益
n7 RswX accruing profit 应累算的利润
Kilq Jg1%C accumulated fiscal reserve 累积财政储备
U9D4bn D accumulated profit 累积利润；滚存溢利
i$) `U] accumulated reserve 累积储备
Ni5~Buf accumulation of surplus income 累积收益盈余
q ll) acquired assets 既得资产
KzeTf? G acquisition 收购；购置；取得
:X>%6Xj?RV acquisition cost 购置成本
8>Xyz`$kH acquisition expenses 购置费用
}5H3DavW acquisition of 100% interest 收购全部股权
Q 'R@'W9 acquisition of control 取得控制权
'`q&UPg] acquisition of fixed assets 购置固定资产
(F $V m acquisition of shell “买壳”
l`L}*Q- 5 acquisition price 收购价
]8(_{@ / act of God 天灾
*rO#UE2 acting partner 执事合伙人
UV%A l)3 active market 买卖活跃的市场；交投畅旺的市场；旺市
^CUeq"GYoZ active partner 积极参与的合伙人
N|c;Qzl active trading 交投活跃
O:fv1 actual circulation 实际流通
>9{Gdq[gyr actual cost 实际成本
1FU(j*~: actual expenditure 实际开支；实际支出
0>Y3>vwSl actual income 实际入息；实际收入；实际收益
7Op6> i
actual market 现货市场
fX).A` actual price 现货价；实际价格
\ajy%$;$} actual profit 实际利润
7:U ^K i actual quotation 实盘；实际价位；实际报价
G#ov2 actual year basis 按实际年度计算
Cf`s:A5<J actuals 实货
(W3~ r actuarial investigation 精算调查
jX^uNmb actuarial principle 精算原则
8kQ
>M actuarial report 精算师报告
Vx@JP93| Actuarial Society of Hong Kong 香港精算学会
SI=vA\e actuarial valuation 精算师估值
sE $!MQb actuary 精算师
sQrP,:=r# ad referendum agreement 暂定协议；有待覆核的协定
*<n]"- ad valorem duty 从价税；按值征税
WJ$D]7 ad valorem duty system 从价税制
'qS&7
W( ad valorem fee 从价费
XVjs0/5b ad valorem tariff 从价关税
ahNpHTPa additional allowance 额外免税额
`_C4L=q" additional amount for unexpired risk 未过期风险的额外款额
q/,>UtRr additional assessable profit 补加应评税利润
!T/ ^zc ;G additional assessment 补加评税
${^WM}N
additional commitment 额外承担
yTW P1 additional commitment vote 额外承担拨款
UD`bK a`E additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
g+oSbC additional dependent parent allowance 供养父母额外免税额
tgy*!B6a~ additional provision 额外拨款
! Mp. jE additional stamp duty 附加印花税
mGZ^K,)&OR additional tax 补加税罚款；补加税款
V dp wZ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
]6NpHDip1 adjudged bankrupt 被裁定破产
eO#Kn'5 adjudicated bankrupt 裁定破产人
:B?C~U k adjudication fee 裁定费；评定印花税额手续费；评估契据费
'+LbFGrO3 adjudication of bankruptcy 裁定破产；宣告破产
B2Qt tcJ
adjudication of insolvency 裁定无力偿还债务
~;nh|v/e adjusted actual 经调整的实数；调整后的实数
n46H7e(ej\ adjusted current assets 经调整的流动资产；调整后的流动资产
cl
kL)7RQ adjusted figure 经调整的数字；调整后的数额
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adjusted liabilities 经调整的负债；调整后的负债
7M*&^P\}es adjusted loss 经调整的亏损；调整后的亏损
5 s3!{zT{ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
e E: J
adjusted profit 经调整的利润；调整后的利润
{\3ZmF adjusted surplus 经调整的盈余额；调整后的盈余额
ygoA/*s adjusted value 经调整的价值；调整后的价值
&5:83#*Oj adjustment 调整；修订；理算〔保险〕
YCr:nYm<f adjustment centre 调剂中心
"J|{'k` adjustment lag 调整过程的时间差距；调整时差
fz'@ON adjustment mechanism 调整机制
7M;7jI/C adjustment of loss 亏损调整
8,unq3 adjustment process 调整过程；调整程序
7.Df2_ ) adjustment range 调整幅度
Kx,#Wg{H administered exchange rate 受管制汇率
,MH/ lQq% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
JmL{ & administration expenses 行政费用
*HiN:30DZ administration fee 手续费；行政费
wq$+m ( administration in bankruptcy 破产管理
?:DeOBAb administration order 遗产管理令
KQG dV{VFs administrator 管理人；遗产管理人
BZHba8c( administrator of the estate 遗产管理人
)5n*4 A admission of debt 债项承认书
V0 70oZ admission of proof 接纳债权证明
BN??3F8C advance 放贷款项；垫付款项；预支款项；预付款项
i+r h&, advance account 暂支帐目；预付款帐户
]\DZW4?' advance compensation 预付补偿金
4mYJ i#e6x advance from shareholder 股东垫款
9 Z , K advance pending reimbursement 预支以待日后付还
Fo\* Cr9D advanced economy 先进经济体系
ejs_ ? advancement 预付；预付财产
%l{0z< advances warrant 垫款令
= ^a Ng q advancing 贷出
ndW]S 7 adverse balance 逆差
)b AO A adverse exchange 逆汇
xZbiEDU advertisement addressed to shareholders 在报章刊登的致股东通告
@`" U D advice for collection 托收通知书
a}(xZ\n^D; advice of drawing 提款通知书；汇票通知书
cV8Bl="gqe advice of payment 付款通知
O^/z 7, Advisory Committee [Securities and Futures Commission]
h"O4r8G} 谘询委员会〔证券及期货事务监察委员会〕
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Advisory Committee on Diversification 经济多元化谘询委员会
\N 3A2L)l affidavit 誓章；遗产申报誓章
3i\<#{ affidavit of no receipt 述明无收款的誓章
_#;UXAi affiliate 联号；联营公司；附属公司
ZQ@ Ul affiliated company 附属公司；联号；联营公司
4^*+G]]wZ~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
hB[VU
"; affordability 负担能力
ylTX African Development Bank [AfDB] 非洲开发银行
`IC2}IiF after-acquired property 事后取得的财产
.|?UqZ(, after-hours dealing 市后交易
<D}yqq@| after-tax profit 税后盈利；税后利润；税后溢利
'tJb(X!]q agency agreement 代理协议
#!yW)RG agency expenses 代理机构的开支
8cKP_ Ec agency fee 代理费
>^!)G^ B Agency Law 《代理法》
[ N=v=J9 agent 代理人；承销人
8u|F %Sg agent of company 公司代理人
] Hiw+5n agent's fee 代理人费；经纪费
",, W1]"% aggregate 总计；总数；总体数字
Y'&rSHI"
aggregate amount 总款额；总额
{e]ktj#+{ aggregate assets and liabilities 总体资产与负债
Z%m\/wr aggregate at constant price 按固定价格计算的总体数字
c9/&A aggregate demand 总需求
<>71;%e;' aggregate gross position 总持仓量
i8nzPKF2$3 aggregate limit 总限额
k=&UV!J aggregate of salaries tax 合计薪俸税
Oaj$Z-
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bnzIDsw!Q aggregate supply 总体供应
goje4; aggregate surplus 总盈余
-]~KQvIH! aggregate total 整体总额
VRQD
aggregate value 总值；合计价值
LW#$%} aggregated basis 合计基准
bdYx81 aggregated net chargeable income 合计应课税入息实额
'_fj:dy aggregation 合并计算；合计；总和
NK!#K>AO aggregation of incomes of husband and wife 夫妇入息合并计算
k [eWhdSw aggregation of property 财产的总和
;!:@3c agio 差价；贴水
ir<K"w i(2 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》
Qz4n %| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{oVoN>gp 《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》
Qj3l> O Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8{B]_:
-: 《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》
$ISx0 l~ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_t-e.2a
v 《香港政府和大韩民国政府关于相互促进和保护投资协定》
N2.(0 G agreement for a settlement 授产协议
s pG3"Eodi agreement for assignment 转让协议
M ZWicfUy agreement for sale 售卖协议；买卖协议
M{)| 9F agreement for sale and purchase 买卖协议
Dd' 4W agreement for the payment of interest 支付利息协议
l U8X{SV! agreement for the repayment of money 还款协议
N _o|2 agreement of reinsurance 再保险协议
u5I#5 Agricultural Bank of China 中国农业银行
<(tnClAn air passenger departure tax 飞机乘客离境税
@g%^H )T Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
u ;Rm /. airport tax 机场税
ZOzwO6 (_ alcohol duty 酒精税
/
0ra ]}[( alienation 让与；让渡；转让
I4Rd2G_ alimony 生活费；赡养费
Wagb| B\ All Ordinaries Index [AOI] 所有普通股指数
/I~(*X all risks 全险；综合险
$,8}3R5} All Sales Record for Stock Market 《股票市场成交报告》
8;<3Tyjzu Allied Capital Resources Limited 新联财务有限公司
"NvB@>S all-items index [Consumer Price Index] 总指数〔消费物价指数〕
G_v^IM#B= allocation letter 拨款信件
ojbms>a allocation of fund 分配款项；预留款项
i~ITRi@ allocation of profit 利润分配；溢利分配
7*C>4Gs allocation warrant 拨款令
W%P$$x5& allotment 分配；配股
t2hI^J0y allotment notice 股份配售通知；配股通知
<d~IdK'\x allotment of shares 股份分配
F x3 X allowable 可获宽免；免税的
5c 6 9M5 allowable business loss 可扣除的营业亏损
YDjjh e+ allowable expenses 可扣税的支出
XF i!= |F allowance 免税额；津贴；备抵；准备金
#4Ltw ,b^ allowance for debts 债项的免税额
H$ !sK allowance for depreciation by wear and tear 耗损折旧免税额
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c -^ allowance for funeral expenses 殡殓费的免税额
9 D{p^hd allowance for inflation 为通货膨胀而预留的款项；通胀准备金
hOR1R B allowance for repairs and outgoings 修葺及支出方面的免税额
1qE*M7_:E> allowance to debtor 给债务人的津贴
:L'U>) k alteration of capital 资本更改
#k*P/I~ alternate trustee 候补受托人
TU(w>v amalgamation 合并
O2 sAt3' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\y Ne5 ambit of charges 征税范围；收费范围
oGa8#> amended valuation 经修订的估值
1`z^Xk8vt American Commodities Exchange 美国商品交易所
oM4Q_A n American Express Bank Limited 美国运通银行
C. rLog# American Stock Exchange 美国证券交易所
0X'2d amortization 摊销
tP ;^;nw amount due from banks 存放银行同业的款项
~+r "% KnG amount due from banks abroad 存放海外银行同业的款项
@&
vtY._ amount due from holding companies 控股公司欠款
eTrIN,4 amount due from local banks 存放本港银行同业的款项
p z]T9ol~ amount due to banks 银行同业的存款
4EtP| amount due to banks abroad 海外银行同业的存款
IS9}@5`' amount due to holding companies 控股公司存款
+o7Np| Ou amount due to local banks 本港银行同业的存款
SC 6cFyp2 amount due to outport banks 外埠银行同业的存款
*6b$l.Vs amount for note issue 发行纸币的款额
j9X RC9
amount of bond 担保契据的款额
p[Yja y+ amount of consideration 代价款额
q;{# ~<"+ amount of contribution 供款数额
RCvf@[y4 amount of indebtedness 负债款额
!f^'- amount of principal of the loan 贷款本金额
( g>>
amount of rates chargeable 应征差饷数额
t:?8I 9d amount of share capital 股本额
*'q6#\#. amount of sums assured 承保款额
S pt]<~ amount of variation 变动幅度
}VUrn2@-4 amount of vote 拨款数额
/v^1/i amount payable 应付款额
? h*Ngbj> amount receivable 应收款额
;E{k+vkqy Amsterdam Stock Exchange 阿姆斯特丹证券交易所
:UrS@W^B analysis 分析
E"|LA[o
ancillary risk 附属风险
![OKm y annual account 周年帐目；周年帐目报表；年度决算；年结
}#3'72 annual accounting date 年结日期
~VqDh*0 annual allowance 每年免税额；年积金；年度津贴；年津
3TDj WW;#~ annual balance 年度余额
yK #9)W- annual disposable income 每年可动用收入
tAM t7p- annual estimates 周年预算
.*bu:FuDE annual fee 年费
+UGWTO\#ha annual general meeting 周年大会
37S bF,G annual growth rate 年增率；每年增长率
9Un3La8PX annual long-term supplement 长期个案每年补助金
X YM 5' annual pensionable emolument 可供计算退休金的年薪
c[I4'x annual report 年报
l; ._
?H Annual Report on the Consumer Price Index 《消费物价指数年报》
yG`J3++
S annual return 周年报表；周年申报表；每年报税表格
%FDv6peH Annual Return Rules 《周年报表规则》
%%dQIlF
annual review of consumer prices 每年消费物价回顾
tlnU2TT_f annual roll-forward basis 逐年延展方式
C " W, annual salary 年薪
zP8a=Iv annual statement 年度报表；年度决算表
Y$%z]i5 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
XmK2Xi;=b annuitant 年金受益人
p:GB"e9>H annuity 年金
~'[0-_]=f annuity contract 年金合约
C`Oc%~UkC annuity on human life 人寿年金
DLWG0$#! antecedent debt 先前的债项
Cmsg'KqqT ante-dated cheque 倒填日期支票
#c?xJ&bh anticipated expenditure 预期开支
/ mM# nS anticipated net profit 预期纯利
gyt[ZN _2 anticipated revenue 预期收入
h
"MiD anti-inflation measure 反通货膨胀措施
94>EA/+Ek anti-inflationary stance 反通货膨胀立场
4DYa~ =w apparent deficit 表面赤字
WB7pdS Z apparent financial solvency 表面偿债能力
\%qzTk.&r apparent partner 表面合伙人
$ e<1 08)] application for personal assessment 个人入息课税申请书
vSOO[.= application of fund 资金应用
oV(|51(f application to release as liquidator and to destruct the books of accounts and documents
PLkwtDi+& 申请免除清盘人职务及毁灭帐簿与文件
X#|B*t34 appointed actuary 委任精算师
N 5yt'.d appointed auditor 委任核数师；委任审计师
Hz*5ZIw appointed trustee 委任的受托人
,u:J"epM appointer 委任人
JBYmy_Su apportioned pro rata 按比例分摊
?>p (* apportionment 分配；分摊
j.?c~ F h Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
mM[!g'* apportionment formula 分摊方程式
[eWZ^Eh "I apportionment of estate duty 遗产税的分摊
/e2CB "c appraisal 估价；评估
+ Z7 L&BI appreciable growth 可观增长
pQ_EJX) appreciable impact 显着影响
,EE,W0/zzM appreciable increase 可观增长
(mNNTMe appreciation 增值；升值
z!M8lpI M appreciation against other currencies 相对其他货币升值
DFk0"+Ky appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y#/mE!& appreciation tax 增值税
nmH1Wg*aW appropriation 拨款；拨用；拨付
rT&rv^>f appropriation account 拨款帐目
2@A%;f0Q Appropriation Bill 拨款法案
W<QMUu appropriation-in-aid system 补助拨款办法
l"{1v ~I approved assets 核准资产
DV8b<) approved basket stock 认可一篮子证券
! Qqi% approved budget 核准预算
+nz6+{li\ approved charitable donation 认可慈善捐款
'4"9f]: approved charitable institution 认可慈善机构
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pu{o approved currency 核准货币；认可货币
(}#8$ ) approved estimates 核准预算
mSg{0 _: approved estimates of expenditure 核准开支预算
'[Ue0r<jn approved overseas insurer 核准海外保险人
Q[wTV3d approved overseas trust company 核准海外信托公司
MXsC m( approved pooled investment fund 核准汇集投资基金
'o!{YLJ fM approved provident fund scheme 认可公积金计划
Cwh*AK q( approved provision 核准拨款
|+aUy^ approved redeemable share 核准可赎回股份
f*:DH4g }B approved regional stock 认可地区性证券
F=B[%4q`% approved retirement scheme 认可退休金计划
fK0VFN8<I approved subordinated loan 核准附属贷款
x @a3ST KT arbitrage 套戥；套汇；套利
&P0jRT3e#Y arbitrageur 套戥者；套汇者
xsO
"H8 arbitrary amount 临时款项
oy _DYop arrangement 措施；安排；协定
\Fs+H, S< arrears 欠款
_<8~CWo: arrears of pay 欠付薪酬
<TDp8t9bU arrears of revenue 逾期未收税款；逾期未收的帐项
UG!528;7 articles of association 组织章程；组织细则；组织章程细则
GBvgVX< Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!bq3c(d ascertainment of profit 确定利润
!lnRl8oV "Asia Clear" “亚洲结算系统”
DD?zbN0X Asia Commercial Bank Ltd. 亚洲商业银行有限公司
J-k/#A4o Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Fmd^9K Asian Development Fund [ADF] 亚洲发展基金
Fs3rsi g Asian dollar bond 亚洲美元债券
%aB
RL6 Asian dollar market 亚洲美元市场
L%CBz]` Asian dollar rate 亚洲美元利率
JQ~[$OGH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
#$^vP/"$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
om1@;u8u asked price 沽盘；喊价；索价；卖方报价
C]bre^q assessable income 应评税入息
mH,L,3R;R assessable loss 应评税亏损
wyi%!H assessable profit 应评税利润
J6C/`)+w assessable value 应评税值
L|*0
A=6 assessed profit 估定利润
e*!0|#- assessed value 经评估价值
y[64O x assessment 评税；评定；估价；评税单
#1z/rUh`Cr assessment number 评税编号；估价编号
?s-Z3{k assessment of additional tax 补加税评税
/7CV7=^d, assessment of performance 业绩评估；实绩评价
N fBH Assessor 评税主任
,s~d39{ asset price bubbles 资产价格泡沫
}I 3m 8A asset-backed securities 具资产保证的证券
579<[[6~d2 assets accretion 资产增值
Q|7$SS6 $ assets and liabilities 资产与负债
{S$61ut assets betterment statement 资产递增表；资产改进表
_wp_y-" assets lending 实物放款；有抵押贷款
5kx-s6 `! assets of the company passing on the death 死者去世时转移的公司资产
E rrs6 assets pledged as security for liabilities 用作负债抵押的资产
_g 2"D [I% assets portfolio 资产投资组合
4Nl3"@<$ assets price 资产价格
'o]k Op@q assets quality 资产质素
f6])M) assets realization 资产变现
?e#bq] assets refinancing arrangement 资产再集资安排
F.cKg~E|e assets securitization 资产证券化
eq6>C7 .$ assets situated outside Hong Kong 在香港以外地方的资产
R^?9 V=Y<T assets stripping 削减资产；拆卖资产
$V\Dl]a1 assets value 资产值
L6 IIk assignee 承让人
WS6;ad;| assignment 转让；转让书；转让契
^:u-wr8?{ assignment of interest 权益转让
0$B X 8?Z assignment of letters patent and trade mark 专利证书及商标转让
5kik+ assignment of property 物业转让；物业转让书
?D_^ 8\R assignment right 转让权
=oT4!OUf assignor 转让人
wA2^ I70- associate 有联系的人；有关连人士；相联者；合伙人；联系人
vI20G89E Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1}Th@Vq associate member 附属会员
hlBMRx49 associated body corporate 相联法人团体
+.-g`Vyz* associated company 相联公司；联属公司
I|<`Er-;58 associated corporation 相联法团
jR2^n`D Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!B v.@~ 公认会计师公会〔英国〕
bk|?>yd Association of Futures Exchange Brokers 香港期货经纪协会
+n>p"+c Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
gx.\&W b association of underwriters 承保人组织
& >xz assumption of control 接管
&Lbh?C assurance 担保；保险；转易；转易书
m Eg3.| assurance of interest 权益的转易
: ?j]W2+kR at 19XX price 按一九ＸＸ年价格计算
w v at a discount 按赔价计算；按贴水价格计算；打折扣
nyL$z-I) at a premium 按溢价计算；按升水价格计算
[0!*<%BgK' at call 通知付款；按通知
;]l`Q,*OXb at constant market price 按固定市价计算
K SJ K o at constant price 按固定价格计算
}ag;yf; at cost 按成本计算
>VppM ` at current market price 按当时市价计算；按现时市价计算
#sE: xIR at current price 按当时价格计算；按现时价格计算
n )P qA* at factor cost 按要素成本计算；按生产要素成本计算
x^Zm:Jrw~ at money-of-the-day price 按付款当日价格计算
|j 4p at or better 按指定或较佳价位〔买卖指令〕
a1shP};pK at par 按面值计算；平价
i_:#][nWX at sight 见票即付
p_i',5H( at the close 按收市盘
(6i4N2 at the opening 按开市盘
KMx
'( attestation 见证；见证条款
#~4;yY\$I at-the-money option 平价期权
9&zQ 5L> attorney 受权人；受托代表人
%@8#+#@J0 attornment 新拥有人承认书
'vV+Wu#[ attributable profit 可归属利润
`neo.] attributable share value 可归属股份价值
oA8A
@,-L Auckland Stock Exchange 奥克兰证券交易所
5cb8=W - auction 拍卖
vDyGxU!#\ auctioneer 拍卖商
/m4Y8 7 audit 审计；核数
Q$Rp?o& Audit Commission 审计署
3 bT?4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
o(C;;C(*{ 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〕
(
j:eky audit review 帐目审查
=
toU?: . Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
hW` o-' audited account 审计帐目；经审计的帐目
Gr'|n R8 audited annual account 经审计的周年帐目
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b-3lz audited balance sheet 经审计的资产负债表
@ +a}O auditor 核数师；核数主任；审计师
& x$ps auditor's certificate 核数师证明书；审计师证明书
Fzt7@VNxc auditor's report 核数师报告；审计师报告
PAH#yM2Ic Aussie bond 澳元债券
j=c< Lo` austerity budget 紧缩预算
v3(0Mu0J Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4y !GFhMh Australia All Ordinaries Index 澳洲所有普通股票指数
FD[4?\W]# Australian Dollar [AUD] 澳元
cqT%6Si Australian Options Market 澳大利亚期权市场
Lt
i2KY}/% Australian Securities Commission 澳洲证券事务监察委员会
!}sF# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5RP 5 %U Australian Stock Exchange 澳大利亚证券交易所
Ua4P@#cU Austrian Schilling [ATS] 奥地利先令
AmQsay#I_ authentication 认证；鉴证
cH5RpeP authority to purchase 委托购买证；委购书
e 7tio! authorization 认可；核准；授权；授权书
+11 oVW authorization by direction 指示授权
1tTY )Evf authorization by instruction 指令授权
m*\LO%s]E authorization by warrant 令状授权
[ua[A;K authorization of unit trust 单位信托的认可
w ~^{V4V authorized agent 指定代理人
HZj uL.Tj authorized capital 法定资本
uJ8FzS>[V authorized clerk 出市员
/O`R9+ ; authorized dealer 认可交易商
U ,!S1EiBs authorized financial institution 认可财务机构
Kjpsz] ; authorized fund 认可基金
$`R=Q authorized fund house 获授权的基金公司；认可基金公司
L0w2qF authorized institution 认可机构
Sy<io@df authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
eu?P6>urA authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
K)}Vr8,V authorized insurer 获授权保险人；获认可承保人
iRqLLMrn authorized investment 特准投资项目
,Ek6X)|@ authorized person 获授权人
y<#Hq 1 authorized representative 获授权代表
Do5{t'm3 authorized share capital 法定股本
OL^DuoB4q automated quotation system 自动报价系统
8#9OSupp Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
3>=G-AH/$K 自动交易系统〔香港期货交易所有限公司〕
vE)d0l" automatic adjustment mechanism 自动调整机制
R/ x-$VJ automatic adjustment system 自动调整系统
[?(q hp! Automatic Clearing House 自动票据交换所
L X #. automatic exchange rates accumulation system 自动化汇率累集系统
XpA| <s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
t}MT<Jj automatic teller machine [ATM] 自动柜员机
s?fEorG
autopay 自动转帐
(a~V <v" available assets 可用资产
E.-2 /'i available fiscal reserve 现存财政储备
%o`Cp64`Q available profit 可用利润
Hq>rK` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
''k}3o.K[ average 平均；平均数；海损
ha9 d z average basic salary 平均基本薪金
=/4}!B / average consumer expenditure 平均消费开支；一般消费开支
/b6j<]H average cost 平均成本
&ha <pj~ average cost of land production 增辟土地平均成本
E/D@;Ym18 average daily turnover 平均每日成交额
pB n;:
average daily wage rate 平均每日工资率
$N|Spp0 average expenditure pattern 平均开支模式
&yqk96z average growth rate 平均增长率
A-eCc #I average net fixed assets 固定资产平均净值
B*^QTJ average of relatives 相对价格平均数
>R.!Qze\G average price 平均价格
u!b0 <E average propensity to consume 平均消费倾向；一般消费倾向
MW=rX>tE average propensity to save 平均储蓄倾向；一般储蓄倾向
Lo" s12fr average rate 平均率
9Z3Vf[n5\ average revenue 平均收入；平均收益
^Nysx ~6 average stock 平均库存；平均存货
2#' "<n,G average yearly rent 平均年租
L_!} R avoidance of double taxation 避免双重课税
Kn2W{* wD avoidance of tax 避税
