A:
ZCV N+::Y A share Ａ股；甲类股份
gs77")K& abatement of tax 减税；减扣免税额
/-ky'S9 ABN AMRO Bank N.V. 荷兰银行
bga2{<VF above-the-line expenditure 线上项目支出；经常预算支出
:dzam HbX9 above-the-line receipt 线上项目收入；经常预算收入
-n~VMLd?@ ABSA Asia Limited 南非联合亚洲有限公司
_&m absolute change 绝对数值变更
-vC?bumR% absolute expenditure 实际开支
}'
t*BaU absolute guideline figure 绝对准则数字
Zx]"2U# absolute interest 绝对权益
OC[(Eq absolute order of discharge 绝对破产解除令
v4 Q8RE? absolute profit margin 绝对利润幅度
{z}OZHJN absolute value 实值；绝对值
) 4'@=q absolutely vested interest 绝对既得权益
/1lUFL2D absorbed cost 已吸收成本；已分摊成本
g @lAk%V4 absorption 吸收；分摊；合并
=>6'{32W_ absorption rate 吸收率；摊配率；分摊率
ZK]C!8\2| ACB Finance Limited 亚洲商业财务有限公司
?wx|n_3<: acceptable form of reciprocity 合理的互惠条件
]={{$}8 . acceptable rate 适当利率；适当汇率
bdCpGG9 acceptance agreement 承兑协议
etH%E aF[ acceptance for honour 参加承兑
hw&R .F acceptor 承兑人；接受人；受票人
*l^%7W rk acceptor for honour 参加承兑人
R#Bdfmld q accident insurance 意外保险
;=6~,k ) Accident Insurance Association of Hong Kong 香港意外保险公会
u-. _; accident insurance scheme 意外保险计划
#`4ma:Pj accident year basis 意外年度基准
s0"1W"7vh accommodation 通融；贷款
!(Y23w* accommodation bill 通融票据；空头票据
f"5vpU^5* accommodation party 汇票代发人
[ nlW}1)46 account balance 帐户余额；帐户结余
QY<2i-A account book 帐簿
`D%bZ%25 c account collected in advance 预收款项
lU.@! rGbw account current book 往来帐簿
r#pC0Yj!3 account of after-acquired property 事后取得的财产报告
_` zj^*% account of defaulter 拖欠帐目
6F3#Rxh account payable 应付帐款
#\$R^u]! account payee only [A/C payee only] 只可转帐；存入收款人帐户
5 !G}*u. account receivable 应收帐款
I%whM~M1+ account receivable report 应收帐款报表
Ij }RlYQz account statement 结单；帐单；会计财务报表
~$i3 6" account title 帐户名称；会计科目
7 0:a2m accountant's report 会计师报告
?c^0%O p Accountant's Report Rules 会计师报告规则
2@aVoqrq# accounting and auditing procedure 会计与审计程序；会计与核数程序
K/jC>4/c/ Accounting Arrangements 《会计安排》
sD* 8:Hl accounting basis 会计基础
LQs2!]?HT accounting by Official Receiver 破产管理署署长呈交的帐目
6nRD:CH)X Accounting Circular 《会计通告》
:WT O*M accounting class 会计类别
\q qt / accounting date 记帐日期；会计结算日期
Hay`lA2@ accounting for money 款项核算
?t+Kp 9@aZ Accounting Officer 会计主任
>_]j{}~\k accounting period 会计报告期；会计期
vd9><W accounting policy 会计政策；会计方针
/nRi19a%xU accounting practice 会计惯例
>T4.mB7+> accounting principle 会计准则
:d-+Z%Y accounting record 会计记录
ND7
gxt-B accounting report 会计报告
TCFx+* fBd Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8hi|F\$_h Accounting Society of China 中国会计学会
oxb #{o9G accounting statement 会计报表
B&yb%`9],W accounting system 会计制度；会计系统
;X ! sTs accounting transaction 会计事项；帐务交易
[(P m\o accounting treatment 会计处理
@twClk.s accounting year 会计年度
(yCF pb accretion 增值；添加
8|w_PP1oE accrual 应计项目；应累算数目
iP;X8'< BC accrual basis 应计制；权责发生制
0zaE?d A ] accrual basis accounting 应计制会计；权责发生制会计
Qsc%qt-l accrue 应累算；应计
/4]M*ls accrued benefit 应累算利益
QOk Pli X accrued charges 应计费用
l =ZhHON accrued cumulative preference share dividend 应累算的累积优先股股息
Dm[4`p@IY\ accrued expenses 应累算费用
] w(i,iJ accrued interest payable 应付利息；应计未付利息
#!KbqRt accrued interest receivable 应收利息；应计未收利息
.Kr?vD^nG accrued right 累算权益
%9xz[Ng accruing profit 应累算的利润
41WnKz9c accumulated fiscal reserve 累积财政储备
B`} ?rp accumulated profit 累积利润；滚存溢利
.S17O } accumulated reserve 累积储备
n97A'"'wz accumulation of surplus income 累积收益盈余
wz5xJ:T j acquired assets 既得资产
Im1e/F] acquisition 收购；购置；取得
[MYd15 acquisition cost 购置成本
eW]K ~SPd7 acquisition expenses 购置费用
7%9Sz5z acquisition of 100% interest 收购全部股权
{SW}S_ acquisition of control 取得控制权
=9e( )j acquisition of fixed assets 购置固定资产
3ADT Yt". acquisition of shell “买壳”
` IiAt S acquisition price 收购价
,K8O<Mw8 act of God 天灾
GH ![rK acting partner 执事合伙人
b:Dr _| active market 买卖活跃的市场；交投畅旺的市场；旺市
'QjX2ytgX active partner 积极参与的合伙人
` a5$VV%J active trading 交投活跃
*Y6BPFE*4 actual circulation 实际流通
"*WzoRA={ actual cost 实际成本
=m=`| Bn actual expenditure 实际开支；实际支出
1y l2i |m+ actual income 实际入息；实际收入；实际收益
Tz1St{s\ actual market 现货市场
=u(. Y actual price 现货价；实际价格
EaG3 :< >J actual profit 实际利润
,Utp6X actual quotation 实盘；实际价位；实际报价
s2Ivd*=mT actual year basis 按实际年度计算
veg \A+:' actuals 实货
! q!
=VC actuarial investigation 精算调查
~fn2B actuarial principle 精算原则
%8tl JQvu actuarial report 精算师报告
vAi
kd#C) Actuarial Society of Hong Kong 香港精算学会
T@uY6))>F actuarial valuation 精算师估值
Nrva?W_i actuary 精算师
l
njaHol0 ad referendum agreement 暂定协议；有待覆核的协定
3HC aZ?Ry' ad valorem duty 从价税；按值征税
a5:Q%F<! ad valorem duty system 从价税制
%l AJ]$m ad valorem fee 从价费
Zg%U4m: ad valorem tariff 从价关税
l~wx8
,?G additional allowance 额外免税额
P}y}IR{6 additional amount for unexpired risk 未过期风险的额外款额
-@-cG\{ additional assessable profit 补加应评税利润
.xuLvNyQr additional assessment 补加评税
M;={] w@ n additional commitment 额外承担
b2.
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{n=) <w additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Q2iS0# additional dependent parent allowance 供养父母额外免税额
.G#S*L additional provision 额外拨款
iV[ g.sP- additional stamp duty 附加印花税
s (J,TS#I] additional tax 补加税罚款；补加税款
oori t Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-kxNJ Gc? adjudged bankrupt 被裁定破产
q drk.~_ adjudicated bankrupt 裁定破产人
MRi QaUg2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
mF [w-<:.d adjudication of bankruptcy 裁定破产；宣告破产
xxgS! J adjudication of insolvency 裁定无力偿还债务
f2B?Zn adjusted actual 经调整的实数；调整后的实数
G*ZHLLO4S\ adjusted current assets 经调整的流动资产；调整后的流动资产
&F*s.gL adjusted figure 经调整的数字；调整后的数额
B@` 87 adjusted liabilities 经调整的负债；调整后的负债
R4u=. adjusted loss 经调整的亏损；调整后的亏损
z@^[. 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
meT~b adjusted profit 经调整的利润；调整后的利润
C] q Y adjusted surplus 经调整的盈余额；调整后的盈余额
|S|0'C* adjusted value 经调整的价值；调整后的价值
~T9%%W[ adjustment 调整；修订；理算〔保险〕
R$4&>VBu adjustment centre 调剂中心
G0Smss=K adjustment lag 调整过程的时间差距；调整时差
E8u :Fg s adjustment mechanism 调整机制
I4ZL +a adjustment of loss 亏损调整
N\1 !)b adjustment process 调整过程；调整程序
snO d
3Bw adjustment range 调整幅度
mnu4XE#| administered exchange rate 受管制汇率
ge9j:S{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
K?,eIZ{.S administration expenses 行政费用
\@vR *E administration fee 手续费；行政费
Ry KsM. administration in bankruptcy 破产管理
kXA
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a Erms-~ administrator 管理人；遗产管理人
\,i9 m9;y administrator of the estate 遗产管理人
/<vb v admission of debt 债项承认书
3 :X3n\z admission of proof 接纳债权证明
T~7i:<E^ advance 放贷款项；垫付款项；预支款项；预付款项
>xws advance account 暂支帐目；预付款帐户
)uiYu3 I advance compensation 预付补偿金
Lnbbv
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\:]Clvc advance pending reimbursement 预支以待日后付还
{$)z C*l advanced economy 先进经济体系
r5> FU>7' advancement 预付；预付财产
_?kjIF advances warrant 垫款令
p<*3mbgGO advancing 贷出
vF 0#] adverse balance 逆差
A&rk5y; adverse exchange 逆汇
O7 % <( advertisement addressed to shareholders 在报章刊登的致股东通告
Z;=G5O
uvQ advice for collection 托收通知书
>
$DMVtE0 advice of drawing 提款通知书；汇票通知书
w d2GKq! advice of payment 付款通知
mufi>} Advisory Committee [Securities and Futures Commission]
/Pv
d [oF 谘询委员会〔证券及期货事务监察委员会〕
< 61T)7 Advisory Committee on Diversification 经济多元化谘询委员会
xV[X#.3 affidavit 誓章；遗产申报誓章
OF&{mJH"g' affidavit of no receipt 述明无收款的誓章
xQ9P'ru affiliate 联号；联营公司；附属公司
X:bv
?o>Y affiliated company 附属公司；联号；联营公司
~q4KQ&.! affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j}3Avu% affordability 负担能力
2%i_SX [ African Development Bank [AfDB] 非洲开发银行
eRc+.m[ after-acquired property 事后取得的财产
Qyvn A|& after-hours dealing 市后交易
G?CaCleG after-tax profit 税后盈利；税后利润；税后溢利
:0x,%V74_! agency agreement 代理协议
A94ZG: agency expenses 代理机构的开支
-U~]Bugvh agency fee 代理费
A!\ouKyayS Agency Law 《代理法》
%Z9& z mO agent 代理人；承销人
.'N:]G@! agent of company 公司代理人
([SrIG> X agent's fee 代理人费；经纪费
\^a(B{ aggregate 总计；总数；总体数字
t&}Z~ Zp aggregate amount 总款额；总额
g sFyZ aggregate assets and liabilities 总体资产与负债
2u9O+]EP aggregate at constant price 按固定价格计算的总体数字
Agt6G\ n aggregate demand 总需求
T P7'tb aggregate gross position 总持仓量
6 /_] |4t aggregate limit 总限额
IX@g].)C aggregate of salaries tax 合计薪俸税
"~ - H]9 aggregate performance 总体表现；总体业绩
3SI:su aggregate supply 总体供应
jej|B# ?` aggregate surplus 总盈余
`2N&{( aggregate total 整体总额
u"eO&Vc aggregate value 总值；合计价值
8w 1TX [ b aggregated basis 合计基准
pa4,W!t aggregated net chargeable income 合计应课税入息实额
zY_xJ"/9 aggregation 合并计算；合计；总和
"c5C0 pK0 aggregation of incomes of husband and wife 夫妇入息合并计算
bW03m_<M<1 aggregation of property 财产的总和
,{DZvif
agio 差价；贴水
f}{ l Rk 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》
> SRUC Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Tk~RT<\Ab+ 《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》
>Y,3EI\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
,Vb;2 《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》
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\ ) Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
8 Z |c!QIU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
W=b<"z]RE agreement for a settlement 授产协议
%B9iby8)1 agreement for assignment 转让协议
b^
wWg agreement for sale 售卖协议；买卖协议
R-odc,P= agreement for sale and purchase 买卖协议
5'iJN$7 agreement for the payment of interest 支付利息协议
m BW E^ agreement for the repayment of money 还款协议
oVi_X98R agreement of reinsurance 再保险协议
2y6@:VxSh Agricultural Bank of China 中国农业银行
T.ZPpxY air passenger departure tax 飞机乘客离境税
">pW:apl% Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
BCnf'0q airport tax 机场税
T'YHV}b}vX alcohol duty 酒精税
kg@D?VqJP alienation 让与；让渡；转让
}{FKs!(4 alimony 生活费；赡养费
P$l-p'U- All Ordinaries Index [AOI] 所有普通股指数
Ce&nMgd~ all risks 全险；综合险
MV8Lk/zd?A All Sales Record for Stock Market 《股票市场成交报告》
ifA=qn0=} Allied Capital Resources Limited 新联财务有限公司
cfZG3 " all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Bfh[C]yy allocation letter 拨款信件
b-Fv
vA allocation of fund 分配款项；预留款项
QG{).|pm allocation of profit 利润分配；溢利分配
Q
I! c= :u allocation warrant 拨款令
-anLp8G* allotment 分配；配股
BP f;!. allotment notice 股份配售通知；配股通知
Y)D~@|D, allotment of shares 股份分配
`v2]Jk< allowable 可获宽免；免税的
?l\1n,!:8 allowable business loss 可扣除的营业亏损
$E=t6WvA allowable expenses 可扣税的支出
P
"S=RX#+ allowance 免税额；津贴；备抵；准备金
x0t&hY >P! allowance for debts 债项的免税额
[s 1Hd~$ allowance for depreciation by wear and tear 耗损折旧免税额
>y
P`8Oq[ allowance for funeral expenses 殡殓费的免税额
2kv%k3 Q{ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
D+$ k allowance for repairs and outgoings 修葺及支出方面的免税额
TTNgnP allowance to debtor 给债务人的津贴
-KzU'' alteration of capital 资本更改
R X]x3 - alternate trustee 候补受托人
Zmx[u_NG amalgamation 合并
! : e0cV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
FN$ hEc! ambit of charges 征税范围；收费范围
'v gO` amended valuation 经修订的估值
9`[#4'1Mik American Commodities Exchange 美国商品交易所
wLa^pI4p ^ American Express Bank Limited 美国运通银行
bXN-q! American Stock Exchange 美国证券交易所
>;E[XG^ amortization 摊销
qg7]
YT& amount due from banks 存放银行同业的款项
sOyWsXd+R' amount due from banks abroad 存放海外银行同业的款项
iz|mJUx amount due from holding companies 控股公司欠款
Z=;+)
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ZqI.n4:9 amount due to banks 银行同业的存款
W@S'mxk#* amount due to banks abroad 海外银行同业的存款
IKJ~sw~AQ amount due to holding companies 控股公司存款
fVR:m`'Iq_ amount due to local banks 本港银行同业的存款
eiLtZ Q amount due to outport banks 外埠银行同业的存款
,gU%%>-_~w amount for note issue 发行纸币的款额
C=LXL1x2e amount of bond 担保契据的款额
tE)%*z@<Lt amount of consideration 代价款额
xx}R6VKU. amount of contribution 供款数额
JOj\#!\>k0 amount of indebtedness 负债款额
5io7!% amount of principal of the loan 贷款本金额
Z &mV1dxR amount of rates chargeable 应征差饷数额
NJYx.TL amount of share capital 股本额
<`dF~ amount of sums assured 承保款额
qZ!1>` B amount of variation 变动幅度
#unE>#DW amount of vote 拨款数额
Y^)VHE] amount payable 应付款额
{$i JYS\ amount receivable 应收款额
(xU+Y1*g"% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k&nhF9Y 4 analysis 分析
o3 H+.u$ ancillary risk 附属风险
1SBc:!2 annual account 周年帐目；周年帐目报表；年度决算；年结
_/[n/"gn annual accounting date 年结日期
l<<G". ? annual allowance 每年免税额；年积金；年度津贴；年津
1B 3,lYBM annual balance 年度余额
Rl 4r 9 annual disposable income 每年可动用收入
l3aG#4jj annual estimates 周年预算
-;$+`<% annual fee 年费
UQ|zSalv, annual general meeting 周年大会
,2>:h"^ annual growth rate 年增率；每年增长率
b("JgE` annual long-term supplement 长期个案每年补助金
}@ 'xEx annual pensionable emolument 可供计算退休金的年薪
PN:8 H> annual report 年报
/p,D01Ws}( Annual Report on the Consumer Price Index 《消费物价指数年报》
>J=x";,D|~ annual return 周年报表；周年申报表；每年报税表格
Y tQKsM Annual Return Rules 《周年报表规则》
FV/xp}nz annual review of consumer prices 每年消费物价回顾
T0 _9:I`& annual roll-forward basis 逐年延展方式
.}fc*2.' annual salary 年薪
MCma3^/1 annual statement 年度报表；年度决算表
@C=, >+D Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
*8p\.za1 annuitant 年金受益人
M3Kpp _d_! annuity 年金
IidZ -Il annuity contract 年金合约
u)P$x kf annuity on human life 人寿年金
3 &*0n^g antecedent debt 先前的债项
|Y<ca ante-dated cheque 倒填日期支票
y? [*qnPj anticipated expenditure 预期开支
T[)) ful anticipated net profit 预期纯利
Zn3iLAPBX anticipated revenue 预期收入
QnxkD)f *0 anti-inflation measure 反通货膨胀措施
bcpH|}[F) anti-inflationary stance 反通货膨胀立场
Fga9 apparent deficit 表面赤字
yZ&By?.0 apparent financial solvency 表面偿债能力
[ hj|8) apparent partner 表面合伙人
w8%yX$< application for personal assessment 个人入息课税申请书
v\Y; )/! application of fund 资金应用
'$) Wp _ application to release as liquidator and to destruct the books of accounts and documents
{s8''+Q#(- 申请免除清盘人职务及毁灭帐簿与文件
hk ./G'E appointed actuary 委任精算师
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GMHo{ ] appointed auditor 委任核数师；委任审计师
*DkA$Eu3u appointed trustee 委任的受托人
,WOF) appointer 委任人
Oe9{`~ apportioned pro rata 按比例分摊
;lGa.RD[a apportionment 分配；分摊
d$r JW m5H Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y tGH>0}h apportionment formula 分摊方程式
G%YD2<V apportionment of estate duty 遗产税的分摊
"E pE!jh appraisal 估价；评估
17D1 67\X appreciable growth 可观增长
`Uk,5F5 appreciable impact 显着影响
sSG]I%oB3 appreciable increase 可观增长
hl~(& D1^ appreciation 增值；升值
gb(\c:yg1R appreciation against other currencies 相对其他货币升值
v03~=( appreciation of the exchange value of Hong Kong dollar 港元汇值上升
v )7d appreciation tax 增值税
(I.uQP~H appropriation 拨款；拨用；拨付
qe(X5 ?#; appropriation account 拨款帐目
D .C m& Appropriation Bill 拨款法案
P[P!WLr"" appropriation-in-aid system 补助拨款办法
j<deTK;. approved assets 核准资产
Cw{#(xX approved basket stock 认可一篮子证券
%o4d4 3uZ approved budget 核准预算
*ep!gT*4 approved charitable donation 认可慈善捐款
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approved charitable institution 认可慈善机构
>K\ 79<x| approved currency 核准货币；认可货币
Q,\lS approved estimates 核准预算
lRt8{GFy approved estimates of expenditure 核准开支预算
4)j<(5 approved overseas insurer 核准海外保险人
kq%`9,XE approved overseas trust company 核准海外信托公司
N83RsL "}_ approved pooled investment fund 核准汇集投资基金
:o}7C%Q8 approved provident fund scheme 认可公积金计划
`ss ]\46> approved provision 核准拨款
M`?/QU~ approved redeemable share 核准可赎回股份
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approved regional stock 认可地区性证券
ip5s'S~ approved retirement scheme 认可退休金计划
t u!u9jVv approved subordinated loan 核准附属贷款
nBiSc* arbitrage 套戥；套汇；套利
kj0A%q#'} arbitrageur 套戥者；套汇者
3SIB #"9 arbitrary amount 临时款项
`MTOe 1 arrangement 措施；安排；协定
9: ~,T H arrears 欠款
$E7yJ|p{ arrears of pay 欠付薪酬
F$ h/k^ arrears of revenue 逾期未收税款；逾期未收的帐项
Kg]( kP articles of association 组织章程；组织细则；组织章程细则
qE,%$0g Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
O1#rCFC|y ascertainment of profit 确定利润
hChM hc "Asia Clear" “亚洲结算系统”
7DYD+N+T Asia Commercial Bank Ltd. 亚洲商业银行有限公司
h y[_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
B 8s|VI Asian Development Fund [ADF] 亚洲发展基金
3al5Vu2: Asian dollar bond 亚洲美元债券
j|aT`UH03 Asian dollar market 亚洲美元市场
E"G. _<3J8 Asian dollar rate 亚洲美元利率
?tA- `\E Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
G~esSL^G/ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
r kD4}jV asked price 沽盘；喊价；索价；卖方报价
<K\F/`c assessable income 应评税入息
+V'r >C: assessable loss 应评税亏损
*Mp<4B assessable profit 应评税利润
U'lmQrF! assessable value 应评税值
df J7Dhn assessed profit 估定利润
p>}N9v;Bo assessed value 经评估价值
gwqK`ww assessment 评税；评定；估价；评税单
+mxYz#reX assessment number 评税编号；估价编号
Y#t"..mc' assessment of additional tax 补加税评税
=kc{ Q@Dk assessment of performance 业绩评估；实绩评价
|d`?wm- Assessor 评税主任
$!vi:+ED asset price bubbles 资产价格泡沫
y mE`V asset-backed securities 具资产保证的证券
VR:b1XWX assets accretion 资产增值
_ SFD}w3b$ assets and liabilities 资产与负债
+?@qu x! assets betterment statement 资产递增表；资产改进表
Ow^%n(Ezh assets lending 实物放款；有抵押贷款
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assets of the company passing on the death 死者去世时转移的公司资产
U73`HDJ assets pledged as security for liabilities 用作负债抵押的资产
/ 9;Pbxn assets portfolio 资产投资组合
rRt<kTk!U assets price 资产价格
=p7W^/ c assets quality 资产质素
9Akwr} assets realization 资产变现
J2cNwhZ assets refinancing arrangement 资产再集资安排
eqf~5/Z assets securitization 资产证券化
/gd o~ assets situated outside Hong Kong 在香港以外地方的资产
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95}7 assets stripping 削减资产；拆卖资产
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+El} assets value 资产值
T ]zjJwa assignee 承让人
'+QgZ>q" assignment 转让；转让书；转让契
# xo&#FIH assignment of interest 权益转让
'#Fh
J%x assignment of letters patent and trade mark 专利证书及商标转让
U92hv~\ assignment of property 物业转让；物业转让书
#62ww-E~ assignment right 转让权
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a[74;VO assignor 转让人
@"EX%v . associate 有联系的人；有关连人士；相联者；合伙人；联系人
W2B=%`sC Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
:OZhEBL&b associate member 附属会员
VsM N i#? associated body corporate 相联法人团体
Arv8P
P^' associated company 相联公司；联属公司
!'MD8 associated corporation 相联法团
n c{ < v Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1e+?O7/ 公认会计师公会〔英国〕
1&As:kv5I Association of Futures Exchange Brokers 香港期货经纪协会
VA%i_P, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0q;] ;m association of underwriters 承保人组织
7U7 i2 4 assumption of control 接管
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'I assurance 担保；保险；转易；转易书
ujh4cp assurance of interest 权益的转易
CKur$$B at 19XX price 按一九ＸＸ年价格计算
g !8lW at a discount 按赔价计算；按贴水价格计算；打折扣
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nm at a premium 按溢价计算；按升水价格计算
'ng/A4 at call 通知付款；按通知
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#lC{R^SL at constant price 按固定价格计算
x M[#Ah) at cost 按成本计算
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#4 at current market price 按当时市价计算；按现时市价计算
/Rz,2jfRx' at current price 按当时价格计算；按现时价格计算
6} ;oLnO at factor cost 按要素成本计算；按生产要素成本计算
< KA@A} at money-of-the-day price 按付款当日价格计算
Qw-qcG at or better 按指定或较佳价位〔买卖指令〕
7(;VUR%%. at par 按面值计算；平价
qTGy\i at sight 见票即付
TK>}$.c%+ at the close 按收市盘
F{+`F<r at the opening 按开市盘
OR9){qP attestation 见证；见证条款
$F%?l \7j at-the-money option 平价期权
pk4&-iu9 attorney 受权人；受托代表人
Jp#cFUa t attornment 新拥有人承认书
a+i+#*8wm attributable profit 可归属利润
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attributable share value 可归属股份价值
mx4 *zj Auckland Stock Exchange 奥克兰证券交易所
e- CW4x auction 拍卖
zE/(F;> FV auctioneer 拍卖商
O5?Eb audit 审计；核数
yB1>83!q Audit Commission 审计署
1hWz%c| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4{g|$@s( 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
iE`aGoA audit review 帐目审查
l :"*]m7o_ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7KIQ)E'kG| audited account 审计帐目；经审计的帐目
:[39g;V}c audited annual account 经审计的周年帐目
ZB% ~> audited balance sheet 经审计的资产负债表
T1&H! auditor 核数师；核数主任；审计师
:JIPF=]fc auditor's certificate 核数师证明书；审计师证明书
t} M3F-NZ auditor's report 核数师报告；审计师报告
( -@> Aussie bond 澳元债券
6hq)yUvo4 austerity budget 紧缩预算
;p ('cwU% Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
+bn w,B>< Australia All Ordinaries Index 澳洲所有普通股票指数
AlxS?f2w Australian Dollar [AUD] 澳元
Z(eSnV_RL Australian Options Market 澳大利亚期权市场
U8KY/ !XZ Australian Securities Commission 澳洲证券事务监察委员会
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_$$P* Australian Society of Certified Practising Accountants 澳洲执业会计师公会
> xKRU 5 Australian Stock Exchange 澳大利亚证券交易所
SI9hS4<j Austrian Schilling [ATS] 奥地利先令
0Kk*~gR? authentication 认证；鉴证
pH [lj8S authority to purchase 委托购买证；委购书
U;@jl?jnG authorization 认可；核准；授权；授权书
Se`N5hQ authorization by direction 指示授权
($W 5fbu authorization by instruction 指令授权
gEsR-A!m authorization by warrant 令状授权
/f<(K-o] authorization of unit trust 单位信托的认可
J.l% H U authorized agent 指定代理人
sQs5z~#51* authorized capital 法定资本
X%CPz.G authorized clerk 出市员
eHe /w9`$R authorized dealer 认可交易商
&:*+p-!2< authorized financial institution 认可财务机构
!e `=UZe1 authorized fund 认可基金
<GRf%zJ authorized fund house 获授权的基金公司；认可基金公司
E;H(jVZ authorized institution 认可机构
n #I}!x>2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Kj
8 W authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
f :5/y^ M& authorized insurer 获授权保险人；获认可承保人
,?6m"ov4( authorized investment 特准投资项目
5I,X#}K[ authorized person 获授权人
ew$Z5N: authorized representative 获授权代表
AHY)#|/) authorized share capital 法定股本
q?4uH;h:^G automated quotation system 自动报价系统
A5ID I<a Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Uc0'XPo3I 自动交易系统〔香港期货交易所有限公司〕
="R6YL automatic adjustment mechanism 自动调整机制
Z-a(3& automatic adjustment system 自动调整系统
yZ$;O0f&& Automatic Clearing House 自动票据交换所
?/MXcI( automatic exchange rates accumulation system 自动化汇率累集系统
~[q:y|3b Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
`&zobbwq automatic teller machine [ATM] 自动柜员机
1 I_q3 { autopay 自动转帐
B31-< w available assets 可用资产
q"<- available fiscal reserve 现存财政储备
y(h(mr available profit 可用利润
nF$)F?|| Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
~|C1$.- average 平均；平均数；海损
{~g average basic salary 平均基本薪金
,z )NKt# average consumer expenditure 平均消费开支；一般消费开支
ss8v4@C average cost 平均成本
SVh4)}.x average cost of land production 增辟土地平均成本
86F+N _>Z average daily turnover 平均每日成交额
12xP)*:$ average daily wage rate 平均每日工资率
>8O=^7 average expenditure pattern 平均开支模式
Bqlc+d: average growth rate 平均增长率
E]?HCRa5R average net fixed assets 固定资产平均净值
Sr 4 7u{n average of relatives 相对价格平均数
89=JC[c average price 平均价格
'|N4fbZd average propensity to consume 平均消费倾向；一般消费倾向
G%R`)Z]8& average propensity to save 平均储蓄倾向；一般储蓄倾向
O>5 u5n average rate 平均率
NO p= / average revenue 平均收入；平均收益
4(GgaQFO? average stock 平均库存；平均存货
WCT W#<izm average yearly rent 平均年租
`Kw8rG\]: avoidance of double taxation 避免双重课税
R mV/ wY avoidance of tax 避税
