A:
qH 6>!=00 A share Ａ股；甲类股份
y[_Q- abatement of tax 减税；减扣免税额
usL*
x9i ABN AMRO Bank N.V. 荷兰银行
f[ ^Aw(o above-the-line expenditure 线上项目支出；经常预算支出
84 pFc;< above-the-line receipt 线上项目收入；经常预算收入
=+MPFhvg! ABSA Asia Limited 南非联合亚洲有限公司
-n<pPau2 absolute change 绝对数值变更
Y~E `9 absolute expenditure 实际开支
3% ;a)c;D absolute guideline figure 绝对准则数字
:7?FF'u absolute interest 绝对权益
qXtC^n@x absolute order of discharge 绝对破产解除令
;K &o-y absolute profit margin 绝对利润幅度
W PG(@zD absolute value 实值；绝对值
M*H nM( absolutely vested interest 绝对既得权益
xZF}D/S?Ov absorbed cost 已吸收成本；已分摊成本
@Sbe^x absorption 吸收；分摊；合并
*lw_=MXSK absorption rate 吸收率；摊配率；分摊率
KX7 >^Bt&k ACB Finance Limited 亚洲商业财务有限公司
6,9>g0y'NG acceptable form of reciprocity 合理的互惠条件
hJ# xB6 acceptable rate 适当利率；适当汇率
l9u!aD acceptance agreement 承兑协议
FA3~|Zg acceptance for honour 参加承兑
z4]api(xZ acceptor 承兑人；接受人；受票人
58J}{Req acceptor for honour 参加承兑人
zb<6
Ov accident insurance 意外保险
]Y8<`;8/ Accident Insurance Association of Hong Kong 香港意外保险公会
W+X6 @/BO accident insurance scheme 意外保险计划
#@~+HC= accident year basis 意外年度基准
B[-v[K 2 accommodation 通融；贷款
Nf "r4%M<6 accommodation bill 通融票据；空头票据
oVe| M ss6 accommodation party 汇票代发人
Zt.|oYH$ account balance 帐户余额；帐户结余
/& +tf* account book 帐簿
;^I*J:] account collected in advance 预收款项
$.rhRKs account current book 往来帐簿
-f> %+< k= account of after-acquired property 事后取得的财产报告
J@Q7p} account of defaulter 拖欠帐目
MsGM5(r:b account payable 应付帐款
C" T;Qp~B account payee only [A/C payee only] 只可转帐；存入收款人帐户
,.1Psz^U account receivable 应收帐款
Y@ksQ_u account receivable report 应收帐款报表
6@0OQ b account statement 结单；帐单；会计财务报表
Fv<F}h? 6 account title 帐户名称；会计科目
.KUv( - accountant's report 会计师报告
6WJ)by Accountant's Report Rules 会计师报告规则
"Yj'oE% \ accounting and auditing procedure 会计与审计程序；会计与核数程序
:GP]P^M;G@ Accounting Arrangements 《会计安排》
ApV~( k)W accounting basis 会计基础
Uu(SR/R} accounting by Official Receiver 破产管理署署长呈交的帐目
V<uR>TD( Accounting Circular 《会计通告》
o-OHjFfB accounting class 会计类别
iv;Is[<o accounting date 记帐日期；会计结算日期
M={V|H0 accounting for money 款项核算
>P @H#= Accounting Officer 会计主任
8tFoN*M accounting period 会计报告期；会计期
EbE-}>7OO accounting policy 会计政策；会计方针
MgrLSKLT accounting practice 会计惯例
m6CI{Sa](l accounting principle 会计准则
@A89eZb W accounting record 会计记录
s<eb;Z2D accounting report 会计报告
91 g2A| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8 S h54H Accounting Society of China 中国会计学会
tL)t" i accounting statement 会计报表
2Kyl/C, accounting system 会计制度；会计系统
m?fy^>1
accounting transaction 会计事项；帐务交易
ZR?yDgL accounting treatment 会计处理
[^e%@TV>d accounting year 会计年度
ft KTnK. accretion 增值；添加
kB|B accrual 应计项目；应累算数目
$m1z-i;/ accrual basis 应计制；权责发生制
=mpV YA accrual basis accounting 应计制会计；权责发生制会计
D9
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$79=lEn, accrued benefit 应累算利益
8a'.ZdqC? accrued charges 应计费用
( _)jkI
\ accrued cumulative preference share dividend 应累算的累积优先股股息
S(8$S])0 accrued expenses 应累算费用
7KL v6]b accrued interest payable 应付利息；应计未付利息
kDN:ep{/ accrued interest receivable 应收利息；应计未收利息
,>-< (Qi accrued right 累算权益
?_v akJ
) accruing profit 应累算的利润
2Yn <2U/^R accumulated fiscal reserve 累积财政储备
DN~nk accumulated profit 累积利润；滚存溢利
.=;3d~.] accumulated reserve 累积储备
tlqiXh< accumulation of surplus income 累积收益盈余
-~30)J=e` acquired assets 既得资产
NzSoqh{R acquisition 收购；购置；取得
N<|Nwq:NN acquisition cost 购置成本
lWc:$qnR-K acquisition expenses 购置费用
V7P&%oz{C acquisition of 100% interest 收购全部股权
au=o6WRa acquisition of control 取得控制权
FUjl8b-| acquisition of fixed assets 购置固定资产
W 7\f1}]H acquisition of shell “买壳”
}w< 7.I acquisition price 收购价
*HO}~A%Lx act of God 天灾
CcFn.omA acting partner 执事合伙人
@EpIh& active market 买卖活跃的市场；交投畅旺的市场；旺市
X+S9{X#Cm active partner 积极参与的合伙人
O_ DtvjI' active trading 交投活跃
C/kW 0V7 actual circulation 实际流通
"C19b:4H actual cost 实际成本
lfz 2~Si5A actual expenditure 实际开支；实际支出
fb8g7H| actual income 实际入息；实际收入；实际收益
I}6\Sv= actual market 现货市场
t&CJ% XP actual price 现货价；实际价格
gy0haW actual profit 实际利润
l q&wXi actual quotation 实盘；实际价位；实际报价
YWe"zz actual year basis 按实际年度计算
3`.7<f` actuals 实货
Rh{zH~oZ actuarial investigation 精算调查
7-T{a< g actuarial principle 精算原则
Vle@4 ]M\ actuarial report 精算师报告
s q[iY Actuarial Society of Hong Kong 香港精算学会
d%,eZXg' actuarial valuation 精算师估值
WKIoS"?-F actuary 精算师
t j4VWJK ad referendum agreement 暂定协议；有待覆核的协定
U($dx.`v# ad valorem duty 从价税；按值征税
{( wHPzq ad valorem duty system 从价税制
Nkl_Ho, ad valorem fee 从价费
@$c\d vO ad valorem tariff 从价关税
^!z [t\$ additional allowance 额外免税额
<$~mE 9a6 additional amount for unexpired risk 未过期风险的额外款额
i Ae<&Ms additional assessable profit 补加应评税利润
lM{
+!-G, additional assessment 补加评税
NchXt6$i9 additional commitment 额外承担
xJZ>uTN additional commitment vote 额外承担拨款
"xHg qgFyO additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
OJ zs Q additional dependent parent allowance 供养父母额外免税额
D-(w_ $# additional provision 额外拨款
3G~@H>j additional stamp duty 附加印花税
5HO9 +i additional tax 补加税罚款；补加税款
h!ZV8yMc Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>W`4aA adjudged bankrupt 被裁定破产
yA(K=?sq adjudicated bankrupt 裁定破产人
kO{s^_qR^c adjudication fee 裁定费；评定印花税额手续费；评估契据费
,@3$X=),E adjudication of bankruptcy 裁定破产；宣告破产
[tA;l+Q\& adjudication of insolvency 裁定无力偿还债务
,JN8f]a^"g adjusted actual 经调整的实数；调整后的实数
#w-xBM
@ adjusted current assets 经调整的流动资产；调整后的流动资产
tAte)/0 C adjusted figure 经调整的数字；调整后的数额
p)3U7"q adjusted liabilities 经调整的负债；调整后的负债
qt
2d\f adjusted loss 经调整的亏损；调整后的亏损
S. q].a 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
QC;^xG+W adjusted profit 经调整的利润；调整后的利润
W.0L:3<" adjusted surplus 经调整的盈余额；调整后的盈余额
Z%Zd2
v adjusted value 经调整的价值；调整后的价值
+g]yA3 adjustment 调整；修订；理算〔保险〕
ugx%_x6 adjustment centre 调剂中心
3*)ig@e6 adjustment lag 调整过程的时间差距；调整时差
S"$m] adjustment mechanism 调整机制
7{qy7,Gp adjustment of loss 亏损调整
Y=n4K< adjustment process 调整过程；调整程序
,|plWIl~ adjustment range 调整幅度
Ej>g.vp8I administered exchange rate 受管制汇率
x,S
P'f cP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
k]HEhY administration expenses 行政费用
)Ocl=H|= administration fee 手续费；行政费
Gz[fG administration in bankruptcy 破产管理
_b.qkTWUB administration order 遗产管理令
Adgc%
.# administrator 管理人；遗产管理人
)R
2. administrator of the estate 遗产管理人
HcV"X,7S admission of debt 债项承认书
7 =OQ8IM ! admission of proof 接纳债权证明
H4!+q:< advance 放贷款项；垫付款项；预支款项；预付款项
/E5 5Pec advance account 暂支帐目；预付款帐户
Z(_ZAB%+D advance compensation 预付补偿金
$ N=N(^ advance from shareholder 股东垫款
;cz|ss= advance pending reimbursement 预支以待日后付还
Ox'/` Mppw advanced economy 先进经济体系
JPWOPB'H advancement 预付；预付财产
~JD n K o advances warrant 垫款令
'X !?vK^]p advancing 贷出
&0( adverse balance 逆差
[.*;6y3 adverse exchange 逆汇
f'{]"^e= advertisement addressed to shareholders 在报章刊登的致股东通告
ku
a)
K! advice for collection 托收通知书
0}xFD6{X advice of drawing 提款通知书；汇票通知书
k`p74MWu advice of payment 付款通知
]t*[ %4 Advisory Committee [Securities and Futures Commission]
$aPfGZ<i 谘询委员会〔证券及期货事务监察委员会〕
o9S+ 6@ Advisory Committee on Diversification 经济多元化谘询委员会
Kmv+1 T0, affidavit 誓章；遗产申报誓章
S&Ee,((E( affidavit of no receipt 述明无收款的誓章
d)R352 affiliate 联号；联营公司；附属公司
v\"S
Gc affiliated company 附属公司；联号；联营公司
?9=9C"&s affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Css l{B affordability 负担能力
n [,w f9 African Development Bank [AfDB] 非洲开发银行
JS>Gd/Jd after-acquired property 事后取得的财产
~~,rp) ) after-hours dealing 市后交易
yxq}QSb \3 after-tax profit 税后盈利；税后利润；税后溢利
`VL}.h agency agreement 代理协议
STw#lU) %( agency expenses 代理机构的开支
(q7
Ry4- agency fee 代理费
\7
NpT }dj Agency Law 《代理法》
~/ ilx# d agent 代理人；承销人
^F"iP7 agent of company 公司代理人
D.6,VY H agent's fee 代理人费；经纪费
-+em!g' aggregate 总计；总数；总体数字
l-$uHHyu* aggregate amount 总款额；总额
hy T1xa aggregate assets and liabilities 总体资产与负债
k8uvNLA)a aggregate at constant price 按固定价格计算的总体数字
W|,V50K aggregate demand 总需求
5pRV 3K{H aggregate gross position 总持仓量
j]m|7] aggregate limit 总限额
V@Q K aggregate of salaries tax 合计薪俸税
TSsKfexQ aggregate performance 总体表现；总体业绩
y tf b$;| aggregate supply 总体供应
\yGsr Bl aggregate surplus 总盈余
N#_GJSG_| aggregate total 整体总额
V)i5=bH C aggregate value 总值；合计价值
vuFBET, aggregated basis 合计基准
|s)?cpb aggregated net chargeable income 合计应课税入息实额
\Ro^*4B aggregation 合并计算；合计；总和
BiZ=${y
aggregation of incomes of husband and wife 夫妇入息合并计算
z|(+|pV( aggregation of property 财产的总和
lM[XS4/TRa agio 差价；贴水
b4""|P?L 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》
n7YEG- J Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
VCcr3Dx()F 《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》
*I0-O*Xr Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
tD Cw- 《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》
`[Y ngYw Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
}O4se" xK 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$e BX agreement for a settlement 授产协议
`O8b1-1q~ agreement for assignment 转让协议
OLj\-w^ agreement for sale 售卖协议；买卖协议
nPgeLG"00 agreement for sale and purchase 买卖协议
W Qc> agreement for the payment of interest 支付利息协议
?P7]u>H agreement for the repayment of money 还款协议
<(e8sNe agreement of reinsurance 再保险协议
|J~eLh[d Agricultural Bank of China 中国农业银行
hw Dbs[: air passenger departure tax 飞机乘客离境税
X5*C+ I=2 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Y}D onF airport tax 机场税
=0'q!}._! alcohol duty 酒精税
] k8/#@19 alienation 让与；让渡；转让
nD2, !71
alimony 生活费；赡养费
Wi}FY }f All Ordinaries Index [AOI] 所有普通股指数
" uPy,<l all risks 全险；综合险
`: G % All Sales Record for Stock Market 《股票市场成交报告》
z>[tF5 Allied Capital Resources Limited 新联财务有限公司
1lnU77; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
7gS1~Q4\V2 allocation letter 拨款信件
B,(H eg allocation of fund 分配款项；预留款项
0J8K9rP;z allocation of profit 利润分配；溢利分配
x4# T G allocation warrant 拨款令
T=YzJyQC) allotment 分配；配股
**[Z^$)u(
allotment notice 股份配售通知；配股通知
=4 X]gW allotment of shares 股份分配
K ZBrE$@%5 allowable 可获宽免；免税的
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^RF<G allowable business loss 可扣除的营业亏损
pNE(n4v allowable expenses 可扣税的支出
ag4`n:1 allowance 免税额；津贴；备抵；准备金
"XLe3n allowance for debts 债项的免税额
] fI/(e_U allowance for depreciation by wear and tear 耗损折旧免税额
4E:bp allowance for funeral expenses 殡殓费的免税额
W];EKj,3W allowance for inflation 为通货膨胀而预留的款项；通胀准备金
&wetzC ) allowance for repairs and outgoings 修葺及支出方面的免税额
1 Ee>S\9t allowance to debtor 给债务人的津贴
e[t<<u 3" alteration of capital 资本更改
41 vL"P
K alternate trustee 候补受托人
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NWC6y amalgamation 合并
-NB iW6b~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,A5) <} ambit of charges 征税范围；收费范围
%:qoV 0DR amended valuation 经修订的估值
@)8]e
S7 American Commodities Exchange 美国商品交易所
7CB#Y P?E American Express Bank Limited 美国运通银行
u.|~$yP.! American Stock Exchange 美国证券交易所
EC?Efc+O amortization 摊销
i(6J>^I amount due from banks 存放银行同业的款项
n!He& amount due from banks abroad 存放海外银行同业的款项
RX2{g^ V7 amount due from holding companies 控股公司欠款
pD@zmCU amount due from local banks 存放本港银行同业的款项
i$-#dc2qY amount due to banks 银行同业的存款
&VWlt2-R0h amount due to banks abroad 海外银行同业的存款
Cv=GZGn- amount due to holding companies 控股公司存款
b]]N{: I amount due to local banks 本港银行同业的存款
^Dx#7bsDZR amount due to outport banks 外埠银行同业的存款
]wuy_+$ amount for note issue 发行纸币的款额
G7* h{nE amount of bond 担保契据的款额
cUDg M amount of consideration 代价款额
&4$oud n amount of contribution 供款数额
WO,xMfK amount of indebtedness 负债款额
[ev- ^[ amount of principal of the loan 贷款本金额
u>Ki$xP1 amount of rates chargeable 应征差饷数额
tO.$+4a amount of share capital 股本额
swpnuuC- amount of sums assured 承保款额
"L2 m-e6 amount of variation 变动幅度
:a< hQ|p amount of vote 拨款数额
} IlP: amount payable 应付款额
g 3?U#7 i amount receivable 应收款额
? 4)v`* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
r[Z q 3 analysis 分析
S9Yt 1qb ancillary risk 附属风险
3#<* k>1G? annual account 周年帐目；周年帐目报表；年度决算；年结
|&hU=J
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0D)`2W annual allowance 每年免税额；年积金；年度津贴；年津
Z]-WFU_
N annual balance 年度余额
P?3{z="LzJ annual disposable income 每年可动用收入
]i8c\UV \ annual estimates 周年预算
z4}
%TT@^ annual fee 年费
hPufzhT annual general meeting 周年大会
CM~MoV[k7e annual growth rate 年增率；每年增长率
G"S5ki`o annual long-term supplement 长期个案每年补助金
Kv+Bfh annual pensionable emolument 可供计算退休金的年薪
e4qj . b annual report 年报
hE!7R M+Y Annual Report on the Consumer Price Index 《消费物价指数年报》
]X" / yAn annual return 周年报表；周年申报表；每年报税表格
CJq c \I~ Annual Return Rules 《周年报表规则》
E:VGji7s annual review of consumer prices 每年消费物价回顾
<uF [, annual roll-forward basis 逐年延展方式
`% E9xcD% annual salary 年薪
~r`Wr`]_ z annual statement 年度报表；年度决算表
G+Dpma ] Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
;WI] vn annuitant 年金受益人
te2
Iu%5 z annuity 年金
z*.v_Mx annuity contract 年金合约
"j Zm0U$,* annuity on human life 人寿年金
e!o(g&wBj antecedent debt 先前的债项
cj(X2L ante-dated cheque 倒填日期支票
hswTn`f anticipated expenditure 预期开支
f:%SW anticipated net profit 预期纯利
mpe f]9 anticipated revenue 预期收入
!z=pP$81 anti-inflation measure 反通货膨胀措施
&
QY#3yj= anti-inflationary stance 反通货膨胀立场
2 X @G" apparent deficit 表面赤字
%N~;{!![p apparent financial solvency 表面偿债能力
.u< U:* apparent partner 表面合伙人
' >^Xqn application for personal assessment 个人入息课税申请书
"r-l8 r, application of fund 资金应用
|@`"F5@, application to release as liquidator and to destruct the books of accounts and documents
*:arva5 申请免除清盘人职务及毁灭帐簿与文件
: z~!p~ appointed actuary 委任精算师
w4:<fnOM appointed auditor 委任核数师；委任审计师
3%M.U)|+ appointed trustee 委任的受托人
NdQ%:OKC appointer 委任人
~Ob8i 1S> apportioned pro rata 按比例分摊
:k1$g+(lP apportionment 分配；分摊
Z! YpklZ?~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
iUNnPJh apportionment formula 分摊方程式
z`'P>.x
apportionment of estate duty 遗产税的分摊
A ^B@VuK appraisal 估价；评估
POBpJg appreciable growth 可观增长
{Nq?#%vdT appreciable impact 显着影响
>}F? <JB appreciable increase 可观增长
HtzMDGV< appreciation 增值；升值
caD5Pod4 appreciation against other currencies 相对其他货币升值
9N}W( > appreciation of the exchange value of Hong Kong dollar 港元汇值上升
A1<k1[5fJ appreciation tax 增值税
4!2S S appropriation 拨款；拨用；拨付
A[ 1)!e appropriation account 拨款帐目
P|N?OocE Appropriation Bill 拨款法案
WTu{,Q appropriation-in-aid system 补助拨款办法
B,0+HoP approved assets 核准资产
oYq E*mA approved basket stock 认可一篮子证券
/.-m}0h|W- approved budget 核准预算
/\~W$.c approved charitable donation 认可慈善捐款
M,L@k approved charitable institution 认可慈善机构
3*\8p6G approved currency 核准货币；认可货币
i;HH !
TaN approved estimates 核准预算
V~c(]K )- approved estimates of expenditure 核准开支预算
0|Q.U approved overseas insurer 核准海外保险人
g*r/ u; approved overseas trust company 核准海外信托公司
W]~ZkQ|P approved pooled investment fund 核准汇集投资基金
2;R/.xI6v approved provident fund scheme 认可公积金计划
B'/Icg.T approved provision 核准拨款
X)NWX9^;' approved redeemable share 核准可赎回股份
t>@yv# approved regional stock 认可地区性证券
htg'tA^CtS approved retirement scheme 认可退休金计划
G 4"lZM approved subordinated loan 核准附属贷款
83xd@-czgh arbitrage 套戥；套汇；套利
TA9dkYlE/ arbitrageur 套戥者；套汇者
n 8?KSQy$ arbitrary amount 临时款项
Hf.xd.Yw arrangement 措施；安排；协定
7 FIF St arrears 欠款
,^!Zm^4, arrears of pay 欠付薪酬
/>!!ch arrears of revenue 逾期未收税款；逾期未收的帐项
4I1K vN<A articles of association 组织章程；组织细则；组织章程细则
Znq(R8BMW Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)x9]xqoR ascertainment of profit 确定利润
vK`S!7x'& "Asia Clear" “亚洲结算系统”
oP,RlR Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ebbe=4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]kH}lr
yG Asian Development Fund [ADF] 亚洲发展基金
;<VR2U` Asian dollar bond 亚洲美元债券
intvlki]be Asian dollar market 亚洲美元市场
|N6mTB2 Asian dollar rate 亚洲美元利率
Qq>ElQ@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
aKD;1| ) Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^s.oZj
q asked price 沽盘；喊价；索价；卖方报价
e c`>KuY assessable income 应评税入息
SZI7M"gf/+ assessable loss 应评税亏损
%8g$T6E[<2 assessable profit 应评税利润
0c-QI r}m assessable value 应评税值
2:n|x5\H assessed profit 估定利润
, FS?"Ni assessed value 经评估价值
T*p| 'Q` assessment 评税；评定；估价；评税单
;_w MW l0F assessment number 评税编号；估价编号
],$6&Cm assessment of additional tax 补加税评税
=QTmK/(|B assessment of performance 业绩评估；实绩评价
v6KL93 Assessor 评税主任
C,R,:zR asset price bubbles 资产价格泡沫
\c FAxL( asset-backed securities 具资产保证的证券
i~ROQMN1 assets accretion 资产增值
$T FTIk*uU assets and liabilities 资产与负债
lWIv(%/@ assets betterment statement 资产递增表；资产改进表
@#1c x assets lending 实物放款；有抵押贷款
I@+lFG assets of the company passing on the death 死者去世时转移的公司资产
,$o-C&nC assets pledged as security for liabilities 用作负债抵押的资产
dY 6B%V assets portfolio 资产投资组合
(J/>G y)d assets price 资产价格
NywB 3 assets quality 资产质素
j5'. P~ assets realization 资产变现
i~(#S8U4d assets refinancing arrangement 资产再集资安排
69?I?,7 assets securitization 资产证券化
Bac?'yp m assets situated outside Hong Kong 在香港以外地方的资产
_RgxKp/d assets stripping 削减资产；拆卖资产
my=*zziN assets value 资产值
?! _u, sT assignee 承让人
]C+eJ0"A assignment 转让；转让书；转让契
[3GKPX:OA/ assignment of interest 权益转让
-uO%[/h;N assignment of letters patent and trade mark 专利证书及商标转让
dz pj9[ assignment of property 物业转让；物业转让书
IOn`cbV: assignment right 转让权
kA1f[ AL assignor 转让人
[p2g_bI8yK associate 有联系的人；有关连人士；相联者；合伙人；联系人
@_G` Ok4 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
B<rPvM7a associate member 附属会员
rrW! X q associated body corporate 相联法人团体
!Jh*a *I} associated company 相联公司；联属公司
BllDWKb associated corporation 相联法团
<r@bNx@T Association of Chartered Certified Accountants [ACCA] [United Kingdom]
R
A*(|n> 公认会计师公会〔英国〕
NEZH<# Association of Futures Exchange Brokers 香港期货经纪协会
I4A ; Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!2/l9SUi association of underwriters 承保人组织
1w(<0Be assumption of control 接管
=lYvj assurance 担保；保险；转易；转易书
UU*0dSWr assurance of interest 权益的转易
tbL1g{Dz, at 19XX price 按一九ＸＸ年价格计算
ks)fQF Sbu at a discount 按赔价计算；按贴水价格计算；打折扣
LqMe'z at a premium 按溢价计算；按升水价格计算
7 _X&5ni at call 通知付款；按通知
#tCIuQ, at constant market price 按固定市价计算
e OO!jrT: at constant price 按固定价格计算
YmdsI+DbIu at cost 按成本计算
zUvB0\{q at current market price 按当时市价计算；按现时市价计算
i%#th'C!P at current price 按当时价格计算；按现时价格计算
5R$=^gE at factor cost 按要素成本计算；按生产要素成本计算
:Fw *r| at money-of-the-day price 按付款当日价格计算
,P;8 }yQ at or better 按指定或较佳价位〔买卖指令〕
%?U"[F1 at par 按面值计算；平价
=]8f"wAh* at sight 见票即付
f p`U?S6 at the close 按收市盘
c -?
Ygr at the opening 按开市盘
1x^W'n,HtK attestation 见证；见证条款
7
3H@kf at-the-money option 平价期权
dO Y lI`4 attorney 受权人；受托代表人
E!r4AjaC attornment 新拥有人承认书
ddGkk@CA attributable profit 可归属利润
?*B;514 attributable share value 可归属股份价值
clij|?O Auckland Stock Exchange 奥克兰证券交易所
F Bd+=bx,Z auction 拍卖
FjK Ke7 auctioneer 拍卖商
=M Q2sb audit 审计；核数
X20<r?^,, Audit Commission 审计署
: 7zI3Ml@7 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1c1e+ H 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
{"qW~S90YO audit review 帐目审查
V3aY]#Su Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
B3ohHxHu audited account 审计帐目；经审计的帐目
(!^N~ =e ; audited annual account 经审计的周年帐目
(gs`=H*d; audited balance sheet 经审计的资产负债表
\JF57t}Zk auditor 核数师；核数主任；审计师
nS?S6G5h auditor's certificate 核数师证明书；审计师证明书
T\<M?`Y auditor's report 核数师报告；审计师报告
NB~*sP-l& Aussie bond 澳元债券
p{('KE) austerity budget 紧缩预算
Br_3qJNVP Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
2b{@]Fp Australia All Ordinaries Index 澳洲所有普通股票指数
ylo]` Nq Australian Dollar [AUD] 澳元
TXY Australian Options Market 澳大利亚期权市场
AX!Md:s Australian Securities Commission 澳洲证券事务监察委员会
/3xFd)|Ds Australian Society of Certified Practising Accountants 澳洲执业会计师公会
7$E2/@f Australian Stock Exchange 澳大利亚证券交易所
%3#b6m~ Austrian Schilling [ATS] 奥地利先令
CNpCe-%& authentication 认证；鉴证
A5(kOtgiT authority to purchase 委托购买证；委购书
SLbavP#G authorization 认可；核准；授权；授权书
O&gy( authorization by direction 指示授权
P,s)2 s'nZ authorization by instruction 指令授权
6|>" 0[4S authorization by warrant 令状授权
si+5h6I.} authorization of unit trust 单位信托的认可
55u^u F authorized agent 指定代理人
/9t*CEu\ authorized capital 法定资本
+'{:zN5m authorized clerk 出市员
[U+<uZzOC authorized dealer 认可交易商
2/a04qA# authorized financial institution 认可财务机构
FQv02V+&< authorized fund 认可基金
,cl"1>lp authorized fund house 获授权的基金公司；认可基金公司
h0ZW,2?l authorized institution 认可机构
? M gt5by authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
]lG_rGw authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
xLGTnMYd authorized insurer 获授权保险人；获认可承保人
RMs1{64: authorized investment 特准投资项目
A
`H]q5d authorized person 获授权人
T`0`]z !~ authorized representative 获授权代表
Mz % d _ authorized share capital 法定股本
]xVL11p automated quotation system 自动报价系统
EHE6 -^F Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-h .3M0 自动交易系统〔香港期货交易所有限公司〕
bN< O<x1j automatic adjustment mechanism 自动调整机制
~h~r]tV*+ automatic adjustment system 自动调整系统
b W` )CWd Automatic Clearing House 自动票据交换所
`s|\" @2 automatic exchange rates accumulation system 自动化汇率累集系统
k -t, y|N
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
f(zuRM^5 automatic teller machine [ATM] 自动柜员机
>ZOZv autopay 自动转帐
;9- 4 J available assets 可用资产
's%ct}y\J available fiscal reserve 现存财政储备
ir1RA mt% available profit 可用利润
|x}&wFV Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)gm \e?^ average 平均；平均数；海损
ek_i{'hFd average basic salary 平均基本薪金
d,E/9y\e average consumer expenditure 平均消费开支；一般消费开支
& t @ average cost 平均成本
rUJ SzLy average cost of land production 增辟土地平均成本
ygu? w 7 average daily turnover 平均每日成交额
'~!l(&X average daily wage rate 平均每日工资率
+&@l{x(, average expenditure pattern 平均开支模式
GO&R R } average growth rate 平均增长率
xf3/<x!B average net fixed assets 固定资产平均净值
jDkc~Wwa average of relatives 相对价格平均数
vzgudxG'z average price 平均价格
3k|~tVM average propensity to consume 平均消费倾向；一般消费倾向
P haQ3% average propensity to save 平均储蓄倾向；一般储蓄倾向
%%H. &* i, average rate 平均率
itv y[b-* average revenue 平均收入；平均收益
4pOc` average stock 平均库存；平均存货
M KE[Yb? average yearly rent 平均年租
<=LsloI avoidance of double taxation 避免双重课税
8~XI7g' 5x avoidance of tax 避税
