A:
U%F a.bL~ A share Ａ股；甲类股份
BiU>h.4=\( abatement of tax 减税；减扣免税额
_#~D{91
j: ABN AMRO Bank N.V. 荷兰银行
1 Ne;U/ above-the-line expenditure 线上项目支出；经常预算支出
U/Cc!WXV] above-the-line receipt 线上项目收入；经常预算收入
3X Y"s" ABSA Asia Limited 南非联合亚洲有限公司
_E9[4%f absolute change 绝对数值变更
tO &n$$ absolute expenditure 实际开支
%]F/!n absolute guideline figure 绝对准则数字
j~ b NH~3 absolute interest 绝对权益
0s8fF"$ absolute order of discharge 绝对破产解除令
blomB2vQ absolute profit margin 绝对利润幅度
vAP1PQX; absolute value 实值；绝对值
NP3
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wt bN @g0 absorbed cost 已吸收成本；已分摊成本
?*
+>T@MH absorption 吸收；分摊；合并
zSA"f_ e absorption rate 吸收率；摊配率；分摊率
_o w7E\70 ACB Finance Limited 亚洲商业财务有限公司
XnYX@p acceptable form of reciprocity 合理的互惠条件
A#`$#CO acceptable rate 适当利率；适当汇率
z jH8 S acceptance agreement 承兑协议
8yIBx%"4MH acceptance for honour 参加承兑
7Tp +]"bL acceptor 承兑人；接受人；受票人
3Z~_6P^
+N acceptor for honour 参加承兑人
}S*]#jr& accident insurance 意外保险
iYiT k q Accident Insurance Association of Hong Kong 香港意外保险公会
jcC"vr'u| accident insurance scheme 意外保险计划
#HP-ne; # accident year basis 意外年度基准
id,' + < accommodation 通融；贷款
Xtz29 accommodation bill 通融票据；空头票据
mCn:{G8+ accommodation party 汇票代发人
.Tl,Ek( account balance 帐户余额；帐户结余
~zZOogM< account book 帐簿
I\Y N! account collected in advance 预收款项
Ze/\IBd account current book 往来帐簿
\>9^(N account of after-acquired property 事后取得的财产报告
'PrBa[% account of defaulter 拖欠帐目
e)s
l account payable 应付帐款
-F(luRBS(W account payee only [A/C payee only] 只可转帐；存入收款人帐户
2W LL I8 account receivable 应收帐款
d %FLk=] account receivable report 应收帐款报表
X n~\Vb account statement 结单；帐单；会计财务报表
@8w[Z o~ account title 帐户名称；会计科目
Eh KG"Lb+ accountant's report 会计师报告
#Mk3cp^Yl Accountant's Report Rules 会计师报告规则
E >/~: accounting and auditing procedure 会计与审计程序；会计与核数程序
5MYdLAjV Accounting Arrangements 《会计安排》
d=D#cs;\ accounting basis 会计基础
?x 0gI
accounting by Official Receiver 破产管理署署长呈交的帐目
48S
NI Accounting Circular 《会计通告》
+2tFX accounting class 会计类别
# bjK]+ accounting date 记帐日期；会计结算日期
l['p^-I accounting for money 款项核算
]H{* Z3S Accounting Officer 会计主任
LRaO}-<b accounting period 会计报告期；会计期
E 6MeM'sx accounting policy 会计政策；会计方针
J8@ .qC'! accounting practice 会计惯例
_B ^X3EOc accounting principle 会计准则
a >-qHX-l accounting record 会计记录
F jizPg/|! accounting report 会计报告
-ON-0L Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*:+ ZEFMq Accounting Society of China 中国会计学会
Y^DGnx("m accounting statement 会计报表
y$di_)&g accounting system 会计制度；会计系统
G{,DoCM5WL accounting transaction 会计事项；帐务交易
B#`'h~(7 accounting treatment 会计处理
SmvMjZ+7Y accounting year 会计年度
\1#]qs - accretion 增值；添加
W2v'2qAs accrual 应计项目；应累算数目
Gj%q:[r accrual basis 应计制；权责发生制
f.%3G+ accrual basis accounting 应计制会计；权责发生制会计
+Q"~2_q5/; accrue 应累算；应计
$;$vcV9* accrued benefit 应累算利益
jAcKSx$}y" accrued charges 应计费用
Q `.q,T8I accrued cumulative preference share dividend 应累算的累积优先股股息
r| ]YS6 accrued expenses 应累算费用
WrRY 3X accrued interest payable 应付利息；应计未付利息
BHU $QX accrued interest receivable 应收利息；应计未收利息
/ece}7M accrued right 累算权益
IG\ Cj7{K^ accruing profit 应累算的利润
aO(iKlZ$ accumulated fiscal reserve 累积财政储备
t ,r: = ' accumulated profit 累积利润；滚存溢利
z Fj |E accumulated reserve 累积储备
8D@J d accumulation of surplus income 累积收益盈余
Sp?e!`|8 acquired assets 既得资产
/:{4,aX2 acquisition 收购；购置；取得
RL\?i~'KH acquisition cost 购置成本
<}'=@a acquisition expenses 购置费用
L<iRqayn acquisition of 100% interest 收购全部股权
{_L l'S acquisition of control 取得控制权
G9am}qr acquisition of fixed assets 购置固定资产
oD9L5c) acquisition of shell “买壳”
A n`*![ acquisition price 收购价
x@/:{B act of God 天灾
<]DUJuF-M acting partner 执事合伙人
~#P]NWW%. active market 买卖活跃的市场；交投畅旺的市场；旺市
_ Yp~O j active partner 积极参与的合伙人
^A=tk!C active trading 交投活跃
^Z \"d#A actual circulation 实际流通
. p o, .} actual cost 实际成本
&Ruq8n< actual expenditure 实际开支；实际支出
mvTp,^1 actual income 实际入息；实际收入；实际收益
Jd v;+HN[ actual market 现货市场
'3sySsD&O actual price 现货价；实际价格
$%'3w~h` actual profit 实际利润
vGPsjxk & actual quotation 实盘；实际价位；实际报价
#639N9a~ actual year basis 按实际年度计算
dS <*DP actuals 实货
d+5~^\lV actuarial investigation 精算调查
{,*vMQ<^ actuarial principle 精算原则
3iX\) :4 actuarial report 精算师报告
`$6~QLUf Actuarial Society of Hong Kong 香港精算学会
uM,Ps} actuarial valuation 精算师估值
E,K>V:P* actuary 精算师
gX-hYQrC ad referendum agreement 暂定协议；有待覆核的协定
P,3w
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G P %hf{ ad valorem duty system 从价税制
xYW &Mfka ad valorem fee 从价费
E]m?R 4 ad valorem tariff 从价关税
53a ^9 additional allowance 额外免税额
j!%^6Io4 additional amount for unexpired risk 未过期风险的额外款额
^Mc9MZ) additional assessable profit 补加应评税利润
|</) 6r additional assessment 补加评税
(C).Vj~ additional commitment 额外承担
A r,n=obG additional commitment vote 额外承担拨款
W K7?~R%rq additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
gGM QRRq additional dependent parent allowance 供养父母额外免税额
H|w P8uQC additional provision 额外拨款
]{\M,txo8 additional stamp duty 附加印花税
1(:!6P Y additional tax 补加税罚款；补加税款
<;~u@^> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
r cMf1 \ adjudged bankrupt 被裁定破产
y@LiUe5 adjudicated bankrupt 裁定破产人
es x/{j;<u adjudication fee 裁定费；评定印花税额手续费；评估契据费
xh9$ZavB* adjudication of bankruptcy 裁定破产；宣告破产
>zL5 *:G adjudication of insolvency 裁定无力偿还债务
m_Q&zp[" adjusted actual 经调整的实数；调整后的实数
_!,
J iOI adjusted current assets 经调整的流动资产；调整后的流动资产
q-_!&kDK" adjusted figure 经调整的数字；调整后的数额
^->S7[N? adjusted liabilities 经调整的负债；调整后的负债
"&4r!2A adjusted loss 经调整的亏损；调整后的亏损
#)]t4wa_W 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
NsM`kZM4H adjusted profit 经调整的利润；调整后的利润
b l+g7 g; adjusted surplus 经调整的盈余额；调整后的盈余额
+`{OOp= adjusted value 经调整的价值；调整后的价值
q}VdPt>X/ adjustment 调整；修订；理算〔保险〕
Ov?J"B'F adjustment centre 调剂中心
IOuqC.RJ}o adjustment lag 调整过程的时间差距；调整时差
S1mMz
i adjustment mechanism 调整机制
vW vu&3tx adjustment of loss 亏损调整
DU]KD%kl adjustment process 调整过程；调整程序
qdv O>k3 adjustment range 调整幅度
H, :]S-T administered exchange rate 受管制汇率
c>^(=52Q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
3T
gX]J@ administration expenses 行政费用
n;N79`mZC administration fee 手续费；行政费
^w.]1x administration in bankruptcy 破产管理
G\;6n administration order 遗产管理令
xb9+- { <J administrator 管理人；遗产管理人
S 593wfc administrator of the estate 遗产管理人
CPRVSN0b{4 admission of debt 债项承认书
u Z-ZZE C admission of proof 接纳债权证明
"opMS/a"7 advance 放贷款项；垫付款项；预支款项；预付款项
dpNERc5 advance account 暂支帐目；预付款帐户
p@4GI[ 4 advance compensation 预付补偿金
0NC70+4 L advance from shareholder 股东垫款
7dACbqba advance pending reimbursement 预支以待日后付还
pb)8?1O|s advanced economy 先进经济体系
(?JdiY/ advancement 预付；预付财产
bDtb6hL advances warrant 垫款令
,% l}TSs advancing 贷出
X~J P
1 adverse balance 逆差
foQo`}"5 adverse exchange 逆汇
(uDd_@a9t advertisement addressed to shareholders 在报章刊登的致股东通告
vI5lp5( -3 advice for collection 托收通知书
p`c_5!H advice of drawing 提款通知书；汇票通知书
qa
)BbK^i advice of payment 付款通知
xLOQu. Advisory Committee [Securities and Futures Commission]
je2_ .^ 谘询委员会〔证券及期货事务监察委员会〕
pxd=a!( Advisory Committee on Diversification 经济多元化谘询委员会
bSX/)')jU affidavit 誓章；遗产申报誓章
m J k\$/Kh affidavit of no receipt 述明无收款的誓章
)(-;H|]? affiliate 联号；联营公司；附属公司
gC/ e]7FNr affiliated company 附属公司；联号；联营公司
U za '%R affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:Z6j5V;s affordability 负担能力
TSsZzsdr2 African Development Bank [AfDB] 非洲开发银行
%KT}Map after-acquired property 事后取得的财产
c :9n8skE7 after-hours dealing 市后交易
Dpw*m.f after-tax profit 税后盈利；税后利润；税后溢利
c AEvv[ agency agreement 代理协议
.\^0RyJE agency expenses 代理机构的开支
Hy[: _E agency fee 代理费
M % !;5 Agency Law 《代理法》
D5?8`U
m= agent 代理人；承销人
n%J=!z3 agent of company 公司代理人
BrwC 9: agent's fee 代理人费；经纪费
k_0@,b 3 aggregate 总计；总数；总体数字
!#O [R S aggregate amount 总款额；总额
Hn(1_I%zF aggregate assets and liabilities 总体资产与负债
wAprksZL# aggregate at constant price 按固定价格计算的总体数字
L8 PX SJ aggregate demand 总需求
$%cc[[/U aggregate gross position 总持仓量
cp ltTJFg aggregate limit 总限额
@q/g%-WNz aggregate of salaries tax 合计薪俸税
Q[7 i aggregate performance 总体表现；总体业绩
#[lhem] IC aggregate supply 总体供应
E3wL n/< aggregate surplus 总盈余
M s(xQ[#+ aggregate total 整体总额
jBw)8~t Ym aggregate value 总值；合计价值
Ytlzn% aggregated basis 合计基准
67&
hXIp aggregated net chargeable income 合计应课税入息实额
+ZOi L[rS aggregation 合并计算；合计；总和
&HM-UC| aggregation of incomes of husband and wife 夫妇入息合并计算
J @"# aggregation of property 财产的总和
#lP8/-s^ agio 差价；贴水
f` uRC-B/ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
e}e8WR=B Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y3dk4s77 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
'cXdc Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
UUJQc ~= 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
ilL0=[2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!rM ~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1jl !VU6 agreement for a settlement 授产协议
D%YgS$p[M$ agreement for assignment 转让协议
fo@^=-4A- agreement for sale 售卖协议；买卖协议
!SQcV' agreement for sale and purchase 买卖协议
|/*Pimk agreement for the payment of interest 支付利息协议
F`nQS &y agreement for the repayment of money 还款协议
Z nc(Q agreement of reinsurance 再保险协议
e yJ07 Agricultural Bank of China 中国农业银行
GlAI~ \A air passenger departure tax 飞机乘客离境税
p?: 5 U[KM Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5:h [%3'bB airport tax 机场税
cqNK`3:.j alcohol duty 酒精税
((k"*f2% alienation 让与；让渡；转让
c~Ka) dF| alimony 生活费；赡养费
7w/IHM L All Ordinaries Index [AOI] 所有普通股指数
#dA$k +3 all risks 全险；综合险
\WCQ>c?~ All Sales Record for Stock Market 《股票市场成交报告》
7C{ y NX# Allied Capital Resources Limited 新联财务有限公司
*Y m? gCig all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Dsg>~J' allocation letter 拨款信件
3yZmW$E. allocation of fund 分配款项；预留款项
d,"LZ>hNY* allocation of profit 利润分配；溢利分配
F1t( P 8 allocation warrant 拨款令
z*eBjHbF allotment 分配；配股
smQ^(S^ allotment notice 股份配售通知；配股通知
2@D`^]] allotment of shares 股份分配
do}LaUz allowable 可获宽免；免税的
jmM|on! allowable business loss 可扣除的营业亏损
6Dq4Q|C allowable expenses 可扣税的支出
#.bW9j/ allowance 免税额；津贴；备抵；准备金
$"^ K~5Q allowance for debts 债项的免税额
86r5!@WN allowance for depreciation by wear and tear 耗损折旧免税额
KQdIG9O+6 allowance for funeral expenses 殡殓费的免税额
<$(B [T allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^/2I)y]W0 allowance for repairs and outgoings 修葺及支出方面的免税额
/ 8cRPB. allowance to debtor 给债务人的津贴
|7s2xRc alteration of capital 资本更改
bmfM_oz alternate trustee 候补受托人
V8?}I)#(7 amalgamation 合并
Tu#< {'1$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
g7*) |FOb ambit of charges 征税范围；收费范围
I &t~o amended valuation 经修订的估值
Eah6"j!B8n American Commodities Exchange 美国商品交易所
OU[<\d American Express Bank Limited 美国运通银行
*U?O4E9 American Stock Exchange 美国证券交易所
NB"S ,\M0 amortization 摊销
S\ k < amount due from banks 存放银行同业的款项
e3?=1ZB amount due from banks abroad 存放海外银行同业的款项
:]^e-p!z amount due from holding companies 控股公司欠款
~&?bU]F amount due from local banks 存放本港银行同业的款项
x *Lt]]A amount due to banks 银行同业的存款
ff"wg\O4 amount due to banks abroad 海外银行同业的存款
%@/^UE: amount due to holding companies 控股公司存款
J-F".6i5 amount due to local banks 本港银行同业的存款
G 6sK3K amount due to outport banks 外埠银行同业的存款
f!Q\M1t) amount for note issue 发行纸币的款额
T~TP amount of bond 担保契据的款额
yB*,)x0
@ amount of consideration 代价款额
FK|O^- >B amount of contribution 供款数额
<uH8Fi vb amount of indebtedness 负债款额
+K57. n{ amount of principal of the loan 贷款本金额
_u`YjzK amount of rates chargeable 应征差饷数额
kN1MPd4Yh amount of share capital 股本额
NO"PO
@&Wk amount of sums assured 承保款额
Ccf/hA#mb amount of variation 变动幅度
+eM${JyX H amount of vote 拨款数额
XpIiJry!6 amount payable 应付款额
a&y^ Ps6= amount receivable 应收款额
c7Z4u|G Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Zp_ (vOc analysis 分析
nV;'Up Qw ancillary risk 附属风险
DDg\oGLp annual account 周年帐目；周年帐目报表；年度决算；年结
l\HdB"nT annual accounting date 年结日期
aER|5!7(2\ annual allowance 每年免税额；年积金；年度津贴；年津
9(CvGzco < annual balance 年度余额
|y\Km annual disposable income 每年可动用收入
(!os &/", annual estimates 周年预算
lq/2Y4LE) annual fee 年费
5Wt){rG0Z annual general meeting 周年大会
5gszAvOO annual growth rate 年增率；每年增长率
H" P b)t annual long-term supplement 长期个案每年补助金
XH:*J+$O annual pensionable emolument 可供计算退休金的年薪
z*y!Ml1 annual report 年报
`&$8/_` Annual Report on the Consumer Price Index 《消费物价指数年报》
${+u-Wfau annual return 周年报表；周年申报表；每年报税表格
c8qr-x1HG Annual Return Rules 《周年报表规则》
!liV Y] annual review of consumer prices 每年消费物价回顾
30Q
p^)K annual roll-forward basis 逐年延展方式
:QCL9QZ' annual salary 年薪
^E
!v D annual statement 年度报表；年度决算表
#x%'U}sF Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
90}{4&C.^ annuitant 年金受益人
QFyL2Xes/ annuity 年金
mCtS_"W annuity contract 年金合约
YdY-Jg Xm annuity on human life 人寿年金
)&DAbB!O antecedent debt 先前的债项
=BsV`p7rU ante-dated cheque 倒填日期支票
{Z.6\G&q anticipated expenditure 预期开支
DT1gy:?L anticipated net profit 预期纯利
x%P|T3Qy5 anticipated revenue 预期收入
"(koR Q anti-inflation measure 反通货膨胀措施
Gn]36~)*H anti-inflationary stance 反通货膨胀立场
.p`4> XA apparent deficit 表面赤字
g8) ,$:Uw apparent financial solvency 表面偿债能力
)^h6'h` apparent partner 表面合伙人
cH]tZ$E` application for personal assessment 个人入息课税申请书
dn6B43w application of fund 资金应用
X>%nzY]m application to release as liquidator and to destruct the books of accounts and documents
$ |4C]Me ( 申请免除清盘人职务及毁灭帐簿与文件
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pnO appointed actuary 委任精算师
j jpY g appointed auditor 委任核数师；委任审计师
*OVB;]D3+ appointed trustee 委任的受托人
6 Z/`p~e appointer 委任人
;`9f<d#\ apportioned pro rata 按比例分摊
1C[9}} apportionment 分配；分摊
y !e]bv N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
}fpya2Xt apportionment formula 分摊方程式
fGgt[f[ apportionment of estate duty 遗产税的分摊
;?6 vKpj; appraisal 估价；评估
A=C eeC]} appreciable growth 可观增长
L\yVE
J9x appreciable impact 显着影响
y>{: [L9* appreciable increase 可观增长
:fRXLe1= appreciation 增值；升值
mp |pz%U appreciation against other currencies 相对其他货币升值
UN I< r appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I Mgd2qIC appreciation tax 增值税
p: ,Y6[gMo appropriation 拨款；拨用；拨付
~Eut_d appropriation account 拨款帐目
^S#; Appropriation Bill 拨款法案
yTaMlT| appropriation-in-aid system 补助拨款办法
-H1=N approved assets 核准资产
@WJ;T= L approved basket stock 认可一篮子证券
oL4W>b ) approved budget 核准预算
We+rFk1ddt approved charitable donation 认可慈善捐款
|J`EM7qMK approved charitable institution 认可慈善机构
TyxIlI4" approved currency 核准货币；认可货币
: -& |QVH approved estimates 核准预算
-"(*'hD approved estimates of expenditure 核准开支预算
r^9l/H~ $ approved overseas insurer 核准海外保险人
4.6$m approved overseas trust company 核准海外信托公司
<sdgL+&1h approved pooled investment fund 核准汇集投资基金
&9k~\;x approved provident fund scheme 认可公积金计划
urp|@WZ approved provision 核准拨款
` s}* approved redeemable share 核准可赎回股份
p< R:[rz approved regional stock 认可地区性证券
fBO/0u W approved retirement scheme 认可退休金计划
r4.6W[| d approved subordinated loan 核准附属贷款
T& U}}iWN arbitrage 套戥；套汇；套利
eK8H5YE arbitrageur 套戥者；套汇者
e~h>b.~ arbitrary amount 临时款项
)W@u g,y arrangement 措施；安排；协定
6|97;@94 arrears 欠款
pMF
vL arrears of pay 欠付薪酬
S"Al [{ arrears of revenue 逾期未收税款；逾期未收的帐项
>DL articles of association 组织章程；组织细则；组织章程细则
B6XO&I 1c Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
|@ mz@ ascertainment of profit 确定利润
_sjS'*] "Asia Clear" “亚洲结算系统”
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9(O Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.soCU8i3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&\zYbGU Asian Development Fund [ADF] 亚洲发展基金
QxT' \7f Asian dollar bond 亚洲美元债券
"EW8ll7r Asian dollar market 亚洲美元市场
M,Gy.ivz Asian dollar rate 亚洲美元利率
:XKYfc_y Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~G@NWF?7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
[%IOB/{N asked price 沽盘；喊价；索价；卖方报价
Da^q9,| assessable income 应评税入息
+ a#&W}K assessable loss 应评税亏损
;i{B,!# assessable profit 应评税利润
,CE/o7.FG assessable value 应评税值
x" r0<RK assessed profit 估定利润
u ExLj6 assessed value 经评估价值
9t! d.} assessment 评税；评定；估价；评税单
?y>N&\pt2 assessment number 评税编号；估价编号
H KN|pO3v assessment of additional tax 补加税评税
%V_ XY+o assessment of performance 业绩评估；实绩评价
dQX-s=XJ Assessor 评税主任
D{9a'0J asset price bubbles 资产价格泡沫
eg mUUuO asset-backed securities 具资产保证的证券
zcpL[@B assets accretion 资产增值
HC0juT OiO assets and liabilities 资产与负债
; :e7Z^\/k assets betterment statement 资产递增表；资产改进表
!E7gI qo assets lending 实物放款；有抵押贷款
T/$ gnn assets of the company passing on the death 死者去世时转移的公司资产
w+ $$u z assets pledged as security for liabilities 用作负债抵押的资产
i Ad&o `C assets portfolio 资产投资组合
2w>%-_]u+ assets price 资产价格
/ "m s assets quality 资产质素
5hs_k[ q assets realization 资产变现
]l7W5$26 @ assets refinancing arrangement 资产再集资安排
#%,X),%- assets securitization 资产证券化
x 0 7 = assets situated outside Hong Kong 在香港以外地方的资产
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S. assets stripping 削减资产；拆卖资产
HG]ARgOB assets value 资产值
FlO?E3d assignee 承让人
AXw qN:P} assignment 转让；转让书；转让契
7:`XE&Z assignment of interest 权益转让
;_sJ>.=\ assignment of letters patent and trade mark 专利证书及商标转让
;H$ Cq'
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X9DA assignment right 转让权
cIug~ x> assignor 转让人
--HDE c| associate 有联系的人；有关连人士；相联者；合伙人；联系人
KdNo'*;U]_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
-:}vf? associate member 附属会员
VPCI5mS_ associated body corporate 相联法人团体
^} j~:EZb associated company 相联公司；联属公司
ODJ"3 J associated corporation 相联法团
N=mvr&arP Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Q0*E&;| 公认会计师公会〔英国〕
iGW(2.Z Association of Futures Exchange Brokers 香港期货经纪协会
g
pciv Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
g$(Y\`zw association of underwriters 承保人组织
N2h5 @*1Y assumption of control 接管
"|\hTRQ assurance 担保；保险；转易；转易书
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];.5 *a%* at 19XX price 按一九ＸＸ年价格计算
D5zc{) / at a discount 按赔价计算；按贴水价格计算；打折扣
92-Xz6Bo9 at a premium 按溢价计算；按升水价格计算
$W._FAAJ# at call 通知付款；按通知
-e_fn&2,Y at constant market price 按固定市价计算
&{)<Q(g at constant price 按固定价格计算
01Jav~WR at cost 按成本计算
>N3X/8KL% at current market price 按当时市价计算；按现时市价计算
EeaJUK]z9 at current price 按当时价格计算；按现时价格计算
,\`ruWWLb= at factor cost 按要素成本计算；按生产要素成本计算
/ Pjd " at money-of-the-day price 按付款当日价格计算
nC:T 0OJv at or better 按指定或较佳价位〔买卖指令〕
^Ks1[xc* ` at par 按面值计算；平价
@`.4 "*@M at sight 见票即付
0+&W Is at the close 按收市盘
D ksYKv at the opening 按开市盘
NT6jwK.?)? attestation 见证；见证条款
sbvP1|P8% at-the-money option 平价期权
(nqhX<T> attorney 受权人；受托代表人
jMT [+f attornment 新拥有人承认书
r$<!?Z attributable profit 可归属利润
-J]?M attributable share value 可归属股份价值
0GMb?/
Auckland Stock Exchange 奥克兰证券交易所
+:A `e+\ auction 拍卖
6Dd>ex!-A auctioneer 拍卖商
k_g@4x1y* audit 审计；核数
<?7Cw W Audit Commission 审计署
Z@Rqm:e Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
5%'ybh)@ 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〕
m?-)SA audit review 帐目审查
l6zAMyau5 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Vy& X1lG: audited account 审计帐目；经审计的帐目
jLFaf# G] audited annual account 经审计的周年帐目
2_$8Ga audited balance sheet 经审计的资产负债表
$Go S?\G auditor 核数师；核数主任；审计师
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1U1 08 auditor's certificate 核数师证明书；审计师证明书
Zl_sbIY auditor's report 核数师报告；审计师报告
#jbC@A9Pe Aussie bond 澳元债券
$ #^3>u austerity budget 紧缩预算
8] LF{Obz[ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
g.\b@0Uy' Australia All Ordinaries Index 澳洲所有普通股票指数
AB
$N`+& Australian Dollar [AUD] 澳元
(~@.9&cBD Australian Options Market 澳大利亚期权市场
S 1k*">< Australian Securities Commission 澳洲证券事务监察委员会
( w4XqVT Australian Society of Certified Practising Accountants 澳洲执业会计师公会
y^r'4zN' Australian Stock Exchange 澳大利亚证券交易所
b'( AVA Austrian Schilling [ATS] 奥地利先令
II^Rp],> authentication 认证；鉴证
:F d1k
Jm authority to purchase 委托购买证；委购书
k r$)nf authorization 认可；核准；授权；授权书
=u0=)\0@r authorization by direction 指示授权
ZW M:Wj192 authorization by instruction 指令授权
5ncW
s) authorization by warrant 令状授权
1uo | a authorization of unit trust 单位信托的认可
Gn7\4,C authorized agent 指定代理人
mq{Z
Q' authorized capital 法定资本
)t~ad]oM authorized clerk 出市员
CCpRQKb= authorized dealer 认可交易商
2k!uk6 authorized financial institution 认可财务机构
&[`2 4Db authorized fund 认可基金
}[% F authorized fund house 获授权的基金公司；认可基金公司
%2RXrH2&H authorized institution 认可机构
+R?E @S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Gb2|e.z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
hz bvR~rn authorized insurer 获授权保险人；获认可承保人
Ob%iZ.D|3< authorized investment 特准投资项目
[voc_o7AI authorized person 获授权人
S|d /?}C|e authorized representative 获授权代表
d% @0xsU1 authorized share capital 法定股本
\*PE#RB#6 automated quotation system 自动报价系统
||2% N/? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
uWGp>;m eO 自动交易系统〔香港期货交易所有限公司〕
'>[ ZfT automatic adjustment mechanism 自动调整机制
TaF * ZT2 automatic adjustment system 自动调整系统
QVn2`hr Automatic Clearing House 自动票据交换所
}P=FMme{F( automatic exchange rates accumulation system 自动化汇率累集系统
-/ 3h&g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
vkLt#yj~ automatic teller machine [ATM] 自动柜员机
W)`>'X` autopay 自动转帐
E QnU:a available assets 可用资产
Ym%# " available fiscal reserve 现存财政储备
'>OEQU5- available profit 可用利润
)1 @v<I Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$_% average 平均；平均数；海损
n2aUj(Zs= average basic salary 平均基本薪金
y 2k's average consumer expenditure 平均消费开支；一般消费开支
]Y
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z@~Z Mk average cost of land production 增辟土地平均成本
8<Nz34Y average daily turnover 平均每日成交额
JA W7Y:XB average daily wage rate 平均每日工资率
Z$0mK w average expenditure pattern 平均开支模式
HH*,Oe average growth rate 平均增长率
XffHF^l9F average net fixed assets 固定资产平均净值
;[zZ I~wh average of relatives 相对价格平均数
bil>;&h average price 平均价格
7ey| ~ u2 average propensity to consume 平均消费倾向；一般消费倾向
( 3 ,7 average propensity to save 平均储蓄倾向；一般储蓄倾向
2AqcabI9 average rate 平均率
=M{&g
average revenue 平均收入；平均收益
wQ-BY"cK\ average stock 平均库存；平均存货
KW0KXO06a average yearly rent 平均年租
NgGpLdaC2v avoidance of double taxation 避免双重课税
r& RJ'z avoidance of tax 避税
