A:
6Zl.Lh A share Ａ股；甲类股份
YUP%K!k abatement of tax 减税；减扣免税额
Ty e$na&$} ABN AMRO Bank N.V. 荷兰银行
dA_V:HP above-the-line expenditure 线上项目支出；经常预算支出
VR5e CJ:i above-the-line receipt 线上项目收入；经常预算收入
{GG~E54&B ABSA Asia Limited 南非联合亚洲有限公司
KV) Hywl` absolute change 绝对数值变更
JsWq._O{/ absolute expenditure 实际开支
}]Gi@Nh|o absolute guideline figure 绝对准则数字
a
V+o\fId absolute interest 绝对权益
c: `` Y: absolute order of discharge 绝对破产解除令
h1G*y absolute profit margin 绝对利润幅度
{m*V/tX absolute value 实值；绝对值
[EW$7 se ~ absolutely vested interest 绝对既得权益
{{4p { absorbed cost 已吸收成本；已分摊成本
D~i@. k absorption 吸收；分摊；合并
8-y: == C absorption rate 吸收率；摊配率；分摊率
|4?}W , ACB Finance Limited 亚洲商业财务有限公司
>TQBRA;' acceptable form of reciprocity 合理的互惠条件
N.Wdi acceptable rate 适当利率；适当汇率
Ma*dIwEp acceptance agreement 承兑协议
*]E7}b qb acceptance for honour 参加承兑
35N/v G0 acceptor 承兑人；接受人；受票人
w $U/;C acceptor for honour 参加承兑人
|)72 E[lL accident insurance 意外保险
yBD2 Accident Insurance Association of Hong Kong 香港意外保险公会
bCaPJ!ZO accident insurance scheme 意外保险计划
LGo@F;!n accident year basis 意外年度基准
+=B}R accommodation 通融；贷款
9Qs"X7 iH accommodation bill 通融票据；空头票据
8 .;';[ accommodation party 汇票代发人
ZR01<V account balance 帐户余额；帐户结余
5{d9,$%8& account book 帐簿
*|gs-<[#X account collected in advance 预收款项
k1$2a8 ja account current book 往来帐簿
D @4&@> account of after-acquired property 事后取得的财产报告
_{Q ?VQvZ account of defaulter 拖欠帐目
V^$rH< account payable 应付帐款
^]lwd" $ account payee only [A/C payee only] 只可转帐；存入收款人帐户
TXh@ account receivable 应收帐款
DP6{HR$L account receivable report 应收帐款报表
YaJ{"'} account statement 结单；帐单；会计财务报表
>%p
m "+h{ account title 帐户名称；会计科目
c! u}KVH accountant's report 会计师报告
?lwQne8/ Accountant's Report Rules 会计师报告规则
&fd4IO/O accounting and auditing procedure 会计与审计程序；会计与核数程序
)`+@j.75 Accounting Arrangements 《会计安排》
`j!2uRFe> accounting basis 会计基础
)D@n?qbG accounting by Official Receiver 破产管理署署长呈交的帐目
| 8L`osg Accounting Circular 《会计通告》
t{S{!SF4 accounting class 会计类别
R$;&O.
5M accounting date 记帐日期；会计结算日期
2bn@:71` accounting for money 款项核算
X -N$+[# Accounting Officer 会计主任
hte9l) accounting period 会计报告期；会计期
yDk DtO`K accounting policy 会计政策；会计方针
/jn3'q_, accounting practice 会计惯例
t|U2 ws# accounting principle 会计准则
%M,d/4=P accounting record 会计记录
f~" V accounting report 会计报告
cV_IG}LJ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`i)ePiE Accounting Society of China 中国会计学会
eeJt4DV8v accounting statement 会计报表
C94UF7al accounting system 会计制度；会计系统
F3 l^^ Mc accounting transaction 会计事项；帐务交易
UrcN? accounting treatment 会计处理
)< a 8a@ accounting year 会计年度
"`3 ^M vC accretion 增值；添加
aq,)6P` accrual 应计项目；应累算数目
@oc%4~zl accrual basis 应计制；权责发生制
7CL@i L Tq accrual basis accounting 应计制会计；权责发生制会计
. yfqS|( accrue 应累算；应计
'/Cz{<, accrued benefit 应累算利益
1gy}E=noP accrued charges 应计费用
$0S" Lh { accrued cumulative preference share dividend 应累算的累积优先股股息
8( /f!~ accrued expenses 应累算费用
Vv)E41
accrued interest payable 应付利息；应计未付利息
;ld~21#m accrued interest receivable 应收利息；应计未收利息
U6'haPlOk% accrued right 累算权益
7RFkHME accruing profit 应累算的利润
Qp{-!* accumulated fiscal reserve 累积财政储备
Ww
tQ>'R" accumulated profit 累积利润；滚存溢利
9egaN_K accumulated reserve 累积储备
f uN XY-; accumulation of surplus income 累积收益盈余
DD$P r&~= acquired assets 既得资产
1LIV/l^}f acquisition 收购；购置；取得
S=amj cC acquisition cost 购置成本
9w<Bm"G acquisition expenses 购置费用
:aqs keT acquisition of 100% interest 收购全部股权
zomNjy* acquisition of control 取得控制权
yIf}b acquisition of fixed assets 购置固定资产
@d ^h/w acquisition of shell “买壳”
;GT)sI acquisition price 收购价
6Oba}`)q 9 act of God 天灾
M*6 @1.n acting partner 执事合伙人
>@Vr'kg+V active market 买卖活跃的市场；交投畅旺的市场；旺市
N~J Eia% active partner 积极参与的合伙人
}~'Wz*Gm active trading 交投活跃
`srZ #F5 actual circulation 实际流通
^|{fB,B actual cost 实际成本
bCe-0 !Q actual expenditure 实际开支；实际支出
_:p_#3s$ actual income 实际入息；实际收入；实际收益
Rs []i; actual market 现货市场
FF!g9> actual price 现货价；实际价格
'0$[Ujc actual profit 实际利润
%ys}Q!gR actual quotation 实盘；实际价位；实际报价
5@%-=87S actual year basis 按实际年度计算
f: &OOD o actuals 实货
rg/vxTl actuarial investigation 精算调查
~R AH -] actuarial principle 精算原则
<1.mm_pw actuarial report 精算师报告
J\D3fh97- Actuarial Society of Hong Kong 香港精算学会
(+ anTA= actuarial valuation 精算师估值
.LR>&N _U actuary 精算师
"q/M8 ad referendum agreement 暂定协议；有待覆核的协定
4H)" d ad valorem duty 从价税；按值征税
#de^~ ad valorem duty system 从价税制
x.Ml~W[ ad valorem fee 从价费
+ qqN ad valorem tariff 从价关税
(#M $t!'% additional allowance 额外免税额
g"? D>} @= additional amount for unexpired risk 未过期风险的额外款额
|r aQ]b@t& additional assessable profit 补加应评税利润
j1+Y=@MA additional assessment 补加评税
h18y?e7MU additional commitment 额外承担
T["(YFCByg additional commitment vote 额外承担拨款
S9 oGf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Qo *]l_UO; additional dependent parent allowance 供养父母额外免税额
bR,Iq}p additional provision 额外拨款
+qf{ '|H additional stamp duty 附加印花税
toJ&$HrE additional tax 补加税罚款；补加税款
~ ' =4K/39 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`_^=OOn
adjudged bankrupt 被裁定破产
AI; =k adjudicated bankrupt 裁定破产人
Ps\ ^OJR adjudication fee 裁定费；评定印花税额手续费；评估契据费
@{lnfOESl adjudication of bankruptcy 裁定破产；宣告破产
SH|$Dg adjudication of insolvency 裁定无力偿还债务
]t;5kj/ adjusted actual 经调整的实数；调整后的实数
1Di&vpn0u adjusted current assets 经调整的流动资产；调整后的流动资产
pk1M.+ adjusted figure 经调整的数字；调整后的数额
{2@96o2} adjusted liabilities 经调整的负债；调整后的负债
BG=_i#V adjusted loss 经调整的亏损；调整后的亏损
oyw 1N;K adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
J[w XG6M adjusted profit 经调整的利润；调整后的利润
`,d 7_#9' adjusted surplus 经调整的盈余额；调整后的盈余额
c
@fc7 adjusted value 经调整的价值；调整后的价值
Y&:i^k adjustment 调整；修订；理算〔保险〕
4/>={4Y9 adjustment centre 调剂中心
}*.*{I adjustment lag 调整过程的时间差距；调整时差
?~IZ{! adjustment mechanism 调整机制
( mlc' ]F adjustment of loss 亏损调整
"QS7?=> *F adjustment process 调整过程；调整程序
P\e%8&_U/ adjustment range 调整幅度
0aWb s$FyU administered exchange rate 受管制汇率
R 0}% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"g-NUl`' administration expenses 行政费用
|3m%d2V*hF administration fee 手续费；行政费
vE(Hy&Q& administration in bankruptcy 破产管理
e.V){}{V administration order 遗产管理令
qE{S'XyM, administrator 管理人；遗产管理人
BYU.ptiJJ administrator of the estate 遗产管理人
mX^RSg9 E} admission of debt 债项承认书
( Ie w%U admission of proof 接纳债权证明
?f..N, s advance 放贷款项；垫付款项；预支款项；预付款项
+$5^+C\6A advance account 暂支帐目；预付款帐户
fZ$2bI= advance compensation 预付补偿金
=P{RHhWy; advance from shareholder 股东垫款
\ua.%| advance pending reimbursement 预支以待日后付还
rY}ofq7b advanced economy 先进经济体系
sa* -B advancement 预付；预付财产
kx[8#+P advances warrant 垫款令
p<4':s;* advancing 贷出
1CbC|q adverse balance 逆差
A_%w (7o" adverse exchange 逆汇
,dBI=D' advertisement addressed to shareholders 在报章刊登的致股东通告
FhGbQJ?[3 advice for collection 托收通知书
}g?]B +0 advice of drawing 提款通知书；汇票通知书
Z a w + advice of payment 付款通知
n :P}K?lg Advisory Committee [Securities and Futures Commission]
qM+T Wp 谘询委员会〔证券及期货事务监察委员会〕
D#0}/ Advisory Committee on Diversification 经济多元化谘询委员会
LKa_ofY affidavit 誓章；遗产申报誓章
GF&"nW9A affidavit of no receipt 述明无收款的誓章
]7;;uhn` affiliate 联号；联营公司；附属公司
;G$FLL1 affiliated company 附属公司；联号；联营公司
^gG,}GTl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
\Z 8!iruN affordability 负担能力
v|6fqG+Q\ African Development Bank [AfDB] 非洲开发银行
bPNsy@"6 after-acquired property 事后取得的财产
M4| L after-hours dealing 市后交易
*"@P2F& after-tax profit 税后盈利；税后利润；税后溢利
X`&E,;bIb agency agreement 代理协议
_),@^^&x agency expenses 代理机构的开支
*d(Dk *( agency fee 代理费
9V~yK? Agency Law 《代理法》
/-T%y uU agent 代理人；承销人
Ch 3##- agent of company 公司代理人
a^BD55d ? agent's fee 代理人费；经纪费
8g\.1<~ aggregate 总计；总数；总体数字
vsK>?5{C- aggregate amount 总款额；总额
FwyPmtBj aggregate assets and liabilities 总体资产与负债
_wIAr aggregate at constant price 按固定价格计算的总体数字
Ae1},2py aggregate demand 总需求
3iB8QO;pp aggregate gross position 总持仓量
J{H475GqiT aggregate limit 总限额
V;$ lgTs|' aggregate of salaries tax 合计薪俸税
]Sh&8 # aggregate performance 总体表现；总体业绩
Ex<loVIrP$ aggregate supply 总体供应
<iMLM<J<w aggregate surplus 总盈余
F)C8 LH aggregate total 整体总额
ipsNiFv: aggregate value 总值；合计价值
6(. &y; aggregated basis 合计基准
X:YxsZQ 5Y aggregated net chargeable income 合计应课税入息实额
@uc%]V<:k aggregation 合并计算；合计；总和
`+U-oqs aggregation of incomes of husband and wife 夫妇入息合并计算
NFQ0 /iuW aggregation of property 财产的总和
epQ 7@9,Q agio 差价；贴水
+ EM '- 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》
yY}`G-)g~* Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i+OyBDkJM! 《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》
_$r+*nGDz Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(q)W<GY P 《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》
\!_ >ul Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
h-<+ Pj c 《香港政府和大韩民国政府关于相互促进和保护投资协定》
JWLQ9U X agreement for a settlement 授产协议
EM"YjC)F agreement for assignment 转让协议
U@H SU%H agreement for sale 售卖协议；买卖协议
h>4\I;Ij agreement for sale and purchase 买卖协议
tYnNO K*| agreement for the payment of interest 支付利息协议
=T[kGg8` agreement for the repayment of money 还款协议
w!61k \ agreement of reinsurance 再保险协议
(|W@p \Q Agricultural Bank of China 中国农业银行
J:t 1W=lJ3 air passenger departure tax 飞机乘客离境税
OfPWqNpO Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bEM-^SR airport tax 机场税
%0L 9)-R alcohol duty 酒精税
^27r-0|l^ alienation 让与；让渡；转让
m/<7FU8 alimony 生活费；赡养费
[-Dx)N All Ordinaries Index [AOI] 所有普通股指数
!iMsTH<
all risks 全险；综合险
YI|7a#*F All Sales Record for Stock Market 《股票市场成交报告》
< }G7#xg Allied Capital Resources Limited 新联财务有限公司
4jvgyi 9
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
L \pe allocation letter 拨款信件
ri6_u;Ch allocation of fund 分配款项；预留款项
23zB@aE_?1 allocation of profit 利润分配；溢利分配
d&F8nBIM5 allocation warrant 拨款令
_E 3*; allotment 分配；配股
p;g $D=2 allotment notice 股份配售通知；配股通知
M*|x,K= U allotment of shares 股份分配
Ve<l7U; allowable 可获宽免；免税的
MC^H N w allowable business loss 可扣除的营业亏损
%6L{Z *( allowable expenses 可扣税的支出
Nw8lg*t" allowance 免税额；津贴；备抵；准备金
Yz4Q!tL allowance for debts 债项的免税额
S -GcH allowance for depreciation by wear and tear 耗损折旧免税额
Pr9$( 6MX allowance for funeral expenses 殡殓费的免税额
Tm qt j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
z.--"c F allowance for repairs and outgoings 修葺及支出方面的免税额
kU0e;r1 N allowance to debtor 给债务人的津贴
fM6Pw6k alteration of capital 资本更改
-b8Vz}Y alternate trustee 候补受托人
"1t%J7c_ amalgamation 合并
voEg[Gg4%I ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9ELLJ@oNC ambit of charges 征税范围；收费范围
vdV@G`)HPr amended valuation 经修订的估值
|#>\GU=! American Commodities Exchange 美国商品交易所
o[X 'We; American Express Bank Limited 美国运通银行
HTA Jn _ American Stock Exchange 美国证券交易所
2Gd.B/L6 amortization 摊销
u,I_p[` E amount due from banks 存放银行同业的款项
8HDYA$L amount due from banks abroad 存放海外银行同业的款项
N*y09?/h amount due from holding companies 控股公司欠款
Y xp.` amount due from local banks 存放本港银行同业的款项
FWNWOU amount due to banks 银行同业的存款
a"@ k11 amount due to banks abroad 海外银行同业的存款
Wxx? iW , amount due to holding companies 控股公司存款
p3`ND;KQ amount due to local banks 本港银行同业的存款
7 .`Fe g. amount due to outport banks 外埠银行同业的存款
V i V3Y amount for note issue 发行纸币的款额
wylbs@ amount of bond 担保契据的款额
K-vG5t0$\/ amount of consideration 代价款额
qbrY5;U amount of contribution 供款数额
MEf`&<t amount of indebtedness 负债款额
d e)7_pCF| amount of principal of the loan 贷款本金额
ji9 (!G amount of rates chargeable 应征差饷数额
;6P #V `u amount of share capital 股本额
|*W_ amount of sums assured 承保款额
g<(3wL," amount of variation 变动幅度
Myaj81 amount of vote 拨款数额
: p %G+q2 amount payable 应付款额
cAnL,?_v amount receivable 应收款额
<+o* "z\mI Amsterdam Stock Exchange 阿姆斯特丹证券交易所
; a Xu analysis 分析
WZ,}]D ancillary risk 附属风险
E0?R,+>&4 annual account 周年帐目；周年帐目报表；年度决算；年结
e1ts/@V annual accounting date 年结日期
|[qq
$ annual allowance 每年免税额；年积金；年度津贴；年津
5yBaxw` annual balance 年度余额
a_}k ^zw( annual disposable income 每年可动用收入
D_kz'0^| annual estimates 周年预算
Lxz!>JO> annual fee 年费
z 3((L annual general meeting 周年大会
CWKN0HB annual growth rate 年增率；每年增长率
Q5%$P\ annual long-term supplement 长期个案每年补助金
f+3ico]f@ annual pensionable emolument 可供计算退休金的年薪
[ =/Yo1:v annual report 年报
t 3LRmj L Annual Report on the Consumer Price Index 《消费物价指数年报》
=T7lv%u annual return 周年报表；周年申报表；每年报税表格
pAK7V;sJ Annual Return Rules 《周年报表规则》
gbf2ty annual review of consumer prices 每年消费物价回顾
B :5N Ia annual roll-forward basis 逐年延展方式
zt,Tda4Y annual salary 年薪
d} B_ wz' annual statement 年度报表；年度决算表
(p6$Vgdt 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
R;yi 58Be annuitant 年金受益人
m 0jm$> :Z annuity 年金
,EsPm'`?A/ annuity contract 年金合约
pp YIVI annuity on human life 人寿年金
HgVPyo antecedent debt 先前的债项
AlPk o($E* ante-dated cheque 倒填日期支票
HV0! G -h anticipated expenditure 预期开支
}2 53Q!f anticipated net profit 预期纯利
v H[G#A~ 4 anticipated revenue 预期收入
:2v^pg| anti-inflation measure 反通货膨胀措施
yZHh@W4v anti-inflationary stance 反通货膨胀立场
^jph"a C apparent deficit 表面赤字
g#W/WKvM apparent financial solvency 表面偿债能力
1UHlA8w7 Q apparent partner 表面合伙人
S2APqRg* application for personal assessment 个人入息课税申请书
nO;*Peob application of fund 资金应用
PJ $C$G application to release as liquidator and to destruct the books of accounts and documents
&<Iyb}tA? 申请免除清盘人职务及毁灭帐簿与文件
ng0tNifZ; appointed actuary 委任精算师
>0XB7s C appointed auditor 委任核数师；委任审计师
6_rgj {L appointed trustee 委任的受托人
hwD;1n appointer 委任人
DA9-F apportioned pro rata 按比例分摊
4hQ.RO apportionment 分配；分摊
II,snRD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
N'5AU ( apportionment formula 分摊方程式
'gD,H X apportionment of estate duty 遗产税的分摊
DT x!# [ appraisal 估价；评估
- WEEn wZ appreciable growth 可观增长
C<G `wXlP| appreciable impact 显着影响
\gU=B|W appreciable increase 可观增长
-O~ V4004 appreciation 增值；升值
>du _/*8: appreciation against other currencies 相对其他货币升值
W]TO %x{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
h=x{
3P;B appreciation tax 增值税
:c?}~a~JO( appropriation 拨款；拨用；拨付
0b3z(x!O appropriation account 拨款帐目
g!![%*'
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I
k[{,p appropriation-in-aid system 补助拨款办法
Ho^rYz approved assets 核准资产
q@+#CUa&n approved basket stock 认可一篮子证券
g~/@`Z2Y approved budget 核准预算
> Nho`m( approved charitable donation 认可慈善捐款
_=g;K+%fb approved charitable institution 认可慈善机构
Nn:>c< [ approved currency 核准货币；认可货币
"d3qUk approved estimates 核准预算
wOg?.6<Kxa approved estimates of expenditure 核准开支预算
WGC'k
s ^ approved overseas insurer 核准海外保险人
.ou#BWav/ approved overseas trust company 核准海外信托公司
A}h`%b approved pooled investment fund 核准汇集投资基金
_oU}>5 approved provident fund scheme 认可公积金计划
:enmMB#% approved provision 核准拨款
F Cp\w1+ approved redeemable share 核准可赎回股份
QE\t}> approved regional stock 认可地区性证券
xlHC?d0} approved retirement scheme 认可退休金计划
;*AK eI2 approved subordinated loan 核准附属贷款
15)y]N={^ arbitrage 套戥；套汇；套利
wMx# dP4W8 arbitrageur 套戥者；套汇者
wU $j/~L arbitrary amount 临时款项
rL9 u7) x arrangement 措施；安排；协定
"I
n[= 2w arrears 欠款
C%LXGM t arrears of pay 欠付薪酬
4xl}kmvv
arrears of revenue 逾期未收税款；逾期未收的帐项
] hC6PKJU articles of association 组织章程；组织细则；组织章程细则
muZ6 }&4 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
w 1q` ascertainment of profit 确定利润
c
0/vB "Asia Clear" “亚洲结算系统”
h!4jl0 oX] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
um}%<Cy[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
g q`S` Asian Development Fund [ADF] 亚洲发展基金
Q[Xh{B Asian dollar bond 亚洲美元债券
fa:V8 xa
Asian dollar market 亚洲美元市场
R4 x!b`:i Asian dollar rate 亚洲美元利率
<,\Op=$l3I Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
l+!eC
lM% Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?ZS /`P0}[ asked price 沽盘；喊价；索价；卖方报价
%j7HIxZh assessable income 应评税入息
hALg5.E{T assessable loss 应评税亏损
f?[0I\V[$ assessable profit 应评税利润
f *HEw assessable value 应评税值
B J,D1E assessed profit 估定利润
83[gV@LW0m assessed value 经评估价值
R{R'byre assessment 评税；评定；估价；评税单
NB @TyU assessment number 评税编号；估价编号
O
S% assessment of additional tax 补加税评税
POl_chq assessment of performance 业绩评估；实绩评价
Dqz9NB Assessor 评税主任
"$6 . L^9W asset price bubbles 资产价格泡沫
<Z:Fnp asset-backed securities 具资产保证的证券
=j&qat assets accretion 资产增值
gK
Uc i assets and liabilities 资产与负债
wSGW_{;- assets betterment statement 资产递增表；资产改进表
4n 9c assets lending 实物放款；有抵押贷款
Mb
+ assets of the company passing on the death 死者去世时转移的公司资产
M>m+VsJV assets pledged as security for liabilities 用作负债抵押的资产
P"k`h=>!4 assets portfolio 资产投资组合
x4 .Y&Wq# assets price 资产价格
C(jUM !m assets quality 资产质素
DM[gjfMXu assets realization 资产变现
E2 %{?o assets refinancing arrangement 资产再集资安排
|(Q !$ assets securitization 资产证券化
"eOFp\vPr assets situated outside Hong Kong 在香港以外地方的资产
J\fu6Ti assets stripping 削减资产；拆卖资产
QgB%\mO= assets value 资产值
;:l >Kac assignee 承让人
7 8n`VmH~L assignment 转让；转让书；转让契
Rk(2|I assignment of interest 权益转让
y%NZ(Y,v assignment of letters patent and trade mark 专利证书及商标转让
b xFDB^ assignment of property 物业转让；物业转让书
{DVu* %| assignment right 转让权
oD?c]}3 assignor 转让人
)(`HEl>-9c associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z7: TPY$b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S#g=;hD associate member 附属会员
ZBcT@hxm associated body corporate 相联法人团体
\Ng|bWR>LQ associated company 相联公司；联属公司
/~nPP C associated corporation 相联法团
XI8rU) q Association of Chartered Certified Accountants [ACCA] [United Kingdom]
\
W.u V[\ 公认会计师公会〔英国〕
![}q9a eT Association of Futures Exchange Brokers 香港期货经纪协会
trAIh}Dj Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1,pg7L8H association of underwriters 承保人组织
WAWy 3 i assumption of control 接管
B$ )&;Q assurance 担保；保险；转易；转易书
w>6~
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H}}g\|r& at 19XX price 按一九ＸＸ年价格计算
V3] Z~@ at a discount 按赔价计算；按贴水价格计算；打折扣
4y$tp1 8 at a premium 按溢价计算；按升水价格计算
,R8:Y*@ P at call 通知付款；按通知
cZd{K[fuK at constant market price 按固定市价计算
)x P fz at constant price 按固定价格计算
D1g
.Fek5 at cost 按成本计算
| bWvQdN
at current market price 按当时市价计算；按现时市价计算
hErO.ad1o at current price 按当时价格计算；按现时价格计算
i{. %4tA4 at factor cost 按要素成本计算；按生产要素成本计算
fH6mv0 at money-of-the-day price 按付款当日价格计算
1w|C+m/( at or better 按指定或较佳价位〔买卖指令〕
{T2=bK~ at par 按面值计算；平价
OqNt Tk+ at sight 见票即付
^;[|,:8f7L at the close 按收市盘
.*_uXQ at the opening 按开市盘
fO'"UI attestation 见证；见证条款
#eKg!]4-R at-the-money option 平价期权
`L#`WC@[o attorney 受权人；受托代表人
"S ~(|G attornment 新拥有人承认书
,Q>R t V attributable profit 可归属利润
Q`* v|Lp attributable share value 可归属股份价值
`eXTVi|0"~ Auckland Stock Exchange 奥克兰证券交易所
\u@*FTS auction 拍卖
N# ?}r>W3 auctioneer 拍卖商
5S&'O4yz^ audit 审计；核数
!da [#zK Audit Commission 审计署
-Nn@c|fz Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$wq[W,'#L 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〕
g E#4 3 audit review 帐目审查
Z'F=Xw6;b Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}>T$2"pf audited account 审计帐目；经审计的帐目
yR|Beno audited annual account 经审计的周年帐目
aUVJ\ ;V audited balance sheet 经审计的资产负债表
`$hna{e^n auditor 核数师；核数主任；审计师
2qQG auditor's certificate 核数师证明书；审计师证明书
P_{jZ}y( auditor's report 核数师报告；审计师报告
rr;p; Aussie bond 澳元债券
=}h8Cl{H/ austerity budget 紧缩预算
#MwNyZ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
md. #n Australia All Ordinaries Index 澳洲所有普通股票指数
6~#$bp^- Australian Dollar [AUD] 澳元
,k=1 '7d Australian Options Market 澳大利亚期权市场
Y c] Australian Securities Commission 澳洲证券事务监察委员会
}/cMG /% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+dB/SC-^U Australian Stock Exchange 澳大利亚证券交易所
*RpBKm&^7 Austrian Schilling [ATS] 奥地利先令
;3 |Z}P authentication 认证；鉴证
FR%u1fi authority to purchase 委托购买证；委购书
%%-hax.x0X authorization 认可；核准；授权；授权书
SmR" gu authorization by direction 指示授权
aOWfu^&H: authorization by instruction 指令授权
bm Hl \? authorization by warrant 令状授权
Gs7#W :e7 authorization of unit trust 单位信托的认可
n:i?4'-} authorized agent 指定代理人
&t0toEj authorized capital 法定资本
2wKW17wj, authorized clerk 出市员
gOnVN6 authorized dealer 认可交易商
`_*NFv1_ authorized financial institution 认可财务机构
H|]~(.w 1} authorized fund 认可基金
-N4km5 authorized fund house 获授权的基金公司；认可基金公司
#^Io9dA h authorized institution 认可机构
dDe ImSeV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
beN(7jo authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
c(tX761qz authorized insurer 获授权保险人；获认可承保人
hrt ]Qn& authorized investment 特准投资项目
'=^$ ;3Z authorized person 获授权人
,*Vt 53@E authorized representative 获授权代表
-55Pvg0ND authorized share capital 法定股本
<+%#xi/_ automated quotation system 自动报价系统
7j
<:hF~ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
$u`v
k|\R 自动交易系统〔香港期货交易所有限公司〕
= @UgCu>= automatic adjustment mechanism 自动调整机制
:Jz@` s1n automatic adjustment system 自动调整系统
oK! W<# Automatic Clearing House 自动票据交换所
^71!.b% automatic exchange rates accumulation system 自动化汇率累集系统
.@(+.G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
T{VdlgL automatic teller machine [ATM] 自动柜员机
ND3(oes+;K autopay 自动转帐
gp/_# QVWC available assets 可用资产
?[|T"bE5[ available fiscal reserve 现存财政储备
aeP
6JHj available profit 可用利润
0A7 qO1%xw Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
tB Z&h `
V average 平均；平均数；海损
rTR4j>Ua~ average basic salary 平均基本薪金
h.`U)6*?&N average consumer expenditure 平均消费开支；一般消费开支
kDrqV{_ average cost 平均成本
>*5+{~k~4 average cost of land production 增辟土地平均成本
`(RQh@H average daily turnover 平均每日成交额
kCq]#e~wq average daily wage rate 平均每日工资率
iyRB} [y average expenditure pattern 平均开支模式
@y#QHJ.j
average growth rate 平均增长率
X)tf3M
{J@ average net fixed assets 固定资产平均净值
1 >nl ]yO average of relatives 相对价格平均数
n$ri:~s average price 平均价格
6"d^4L? average propensity to consume 平均消费倾向；一般消费倾向
2rr}5i)r| average propensity to save 平均储蓄倾向；一般储蓄倾向
Zv`j+b average rate 平均率
T2nbU6 H average revenue 平均收入；平均收益
nmLn]U= average stock 平均库存；平均存货
}Z|uLXaz average yearly rent 平均年租
X C jYm avoidance of double taxation 避免双重课税
}P5zf$ avoidance of tax 避税
