A:
fU$Jh/#": A share Ａ股；甲类股份
3 twA5)v abatement of tax 减税；减扣免税额
~Re4zU ABN AMRO Bank N.V. 荷兰银行
Fc`IRPW< above-the-line expenditure 线上项目支出；经常预算支出
++,I`x+p above-the-line receipt 线上项目收入；经常预算收入
A` _dj}UF ABSA Asia Limited 南非联合亚洲有限公司
6t; ;Fz absolute change 绝对数值变更
q(" X S absolute expenditure 实际开支
$5 G(_ absolute guideline figure 绝对准则数字
Iz+%wAZ|B6 absolute interest 绝对权益
O/#3QK absolute order of discharge 绝对破产解除令
9~~NxWY%x absolute profit margin 绝对利润幅度
1<m`3 8' absolute value 实值；绝对值
dM^EYW absolutely vested interest 绝对既得权益
Cty{ absorbed cost 已吸收成本；已分摊成本
J t]RU+TB absorption 吸收；分摊；合并
Q |o$ ^D, absorption rate 吸收率；摊配率；分摊率
[&99# 7B ACB Finance Limited 亚洲商业财务有限公司
x @43ZH_ acceptable form of reciprocity 合理的互惠条件
y$7Ys:R~ acceptable rate 适当利率；适当汇率
%_s)Gw&sq acceptance agreement 承兑协议
< MG&3L.[ acceptance for honour 参加承兑
kNWTM%u 9 acceptor 承兑人；接受人；受票人
'M6+(`x acceptor for honour 参加承兑人
bI0xI[#Q accident insurance 意外保险
} F{s\qUt Accident Insurance Association of Hong Kong 香港意外保险公会
Ox J0 . " accident insurance scheme 意外保险计划
IWv5UmjN accident year basis 意外年度基准
#w|v.35%? accommodation 通融；贷款
eoww N>-2C accommodation bill 通融票据；空头票据
Tfh2 > accommodation party 汇票代发人
/A0_#g:2*# account balance 帐户余额；帐户结余
iqB5h|
` account book 帐簿
P@UE.0NYX account collected in advance 预收款项
5;KJ0N*- account current book 往来帐簿
R nwm6nu account of after-acquired property 事后取得的财产报告
ShC$ue?Q account of defaulter 拖欠帐目
z**2-4 z account payable 应付帐款
.:&` PaMt account payee only [A/C payee only] 只可转帐；存入收款人帐户
RP {0+ account receivable 应收帐款
|qe;+)0>K account receivable report 应收帐款报表
^dLu#,; account statement 结单；帐单；会计财务报表
pdJ]V`m account title 帐户名称；会计科目
cy@R i# accountant's report 会计师报告
sTP\ } Accountant's Report Rules 会计师报告规则
u_NLgM7* accounting and auditing procedure 会计与审计程序；会计与核数程序
&=)O:Jfa Accounting Arrangements 《会计安排》
q
n-f&R accounting basis 会计基础
e
bp t/q[ accounting by Official Receiver 破产管理署署长呈交的帐目
oQ -m Accounting Circular 《会计通告》
"[7-1} l accounting class 会计类别
mmJnE accounting date 记帐日期；会计结算日期
%2dzx[s accounting for money 款项核算
u3qx G3 Accounting Officer 会计主任
;8PO}{rD accounting period 会计报告期；会计期
giu{,gS0?M accounting policy 会计政策；会计方针
E`_T_O=P accounting practice 会计惯例
B /uaRi% accounting principle 会计准则
%C`P7&8m=O accounting record 会计记录
N,lr~ 6) accounting report 会计报告
C[%Qg=< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
55s5(]`d Accounting Society of China 中国会计学会
P]n0L4c accounting statement 会计报表
0fX` >-X accounting system 会计制度；会计系统
8GW+: accounting transaction 会计事项；帐务交易
(rhlK}
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o} QP+ accounting year 会计年度
eZa7brC| accretion 增值；添加
V5$ Gb6?K accrual 应计项目；应累算数目
P^"RH&Z QJ accrual basis 应计制；权责发生制
'|=Pw accrual basis accounting 应计制会计；权责发生制会计
?WXftzdf6u accrue 应累算；应计
S|| W accrued benefit 应累算利益
EGgw#JAi#t accrued charges 应计费用
'6vo#D9M accrued cumulative preference share dividend 应累算的累积优先股股息
kCEuzd=$V accrued expenses 应累算费用
) ??N]V_U accrued interest payable 应付利息；应计未付利息
;MNU T,U accrued interest receivable 应收利息；应计未收利息
c!
kr
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D+:s{IcL< accruing profit 应累算的利润
KF#^ MEw% accumulated fiscal reserve 累积财政储备
VK*_p EV,} accumulated profit 累积利润；滚存溢利
R K- bsf accumulated reserve 累积储备
dQSO8J f accumulation of surplus income 累积收益盈余
Pa0W|q#?X acquired assets 既得资产
> ye.rRZd` acquisition 收购；购置；取得
M`K]g&57hL acquisition cost 购置成本
mW!n%f acquisition expenses 购置费用
<eM qg u acquisition of 100% interest 收购全部股权
V-#JV@b acquisition of control 取得控制权
>vo 6X]p~ acquisition of fixed assets 购置固定资产
-){6ynqv acquisition of shell “买壳”
,gZp/ yJ; acquisition price 收购价
'gor*-o:wu act of God 天灾
Kd 1=mC acting partner 执事合伙人
3'x>$5 W active market 买卖活跃的市场；交投畅旺的市场；旺市
v@Eb[7Kq/1 active partner 积极参与的合伙人
6M&ajl`o active trading 交投活跃
aHu0z: actual circulation 实际流通
%XN;S29d5W actual cost 实际成本
-h7ssf'u[ actual expenditure 实际开支；实际支出
]QR]#[Tn' actual income 实际入息；实际收入；实际收益
QAx 9W% actual market 现货市场
xP ~GpVhLF actual price 现货价；实际价格
ds+K7B$ actual profit 实际利润
\(
V1-, actual quotation 实盘；实际价位；实际报价
I,#E`) actual year basis 按实际年度计算
i[9gcL" actuals 实货
@,1_CqV actuarial investigation 精算调查
@`
Pn<_L actuarial principle 精算原则
&iw,||# actuarial report 精算师报告
I~F&@ Actuarial Society of Hong Kong 香港精算学会
,nL~?h-Zh actuarial valuation 精算师估值
j[i*;0) | actuary 精算师
p5E
okh ad referendum agreement 暂定协议；有待覆核的协定
! yj1 X
Ar ad valorem duty 从价税；按值征税
ij:a+T ad valorem duty system 从价税制
`q]' ^EzJ ad valorem fee 从价费
@mZK[*Ak<* ad valorem tariff 从价关税
nI?*[y} additional allowance 额外免税额
@d{}M)6\! additional amount for unexpired risk 未过期风险的额外款额
*LhwIY additional assessable profit 补加应评税利润
r4[=pfe25 additional assessment 补加评税
1lIs
jBo g additional commitment 额外承担
IY6Ll6OK additional commitment vote 额外承担拨款
X%s5D&gr additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z*w({k7] additional dependent parent allowance 供养父母额外免税额
Zs/-/C| additional provision 额外拨款
6 _" n additional stamp duty 附加印花税
]t!v`TH additional tax 补加税罚款；补加税款
qsp GNu Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
X\!q8KEpR& adjudged bankrupt 被裁定破产
MF.!D;s adjudicated bankrupt 裁定破产人
IW i0? V adjudication fee 裁定费；评定印花税额手续费；评估契据费
7Z:3xb&> adjudication of bankruptcy 裁定破产；宣告破产
R5QW4i9 adjudication of insolvency 裁定无力偿还债务
:tO?+1 adjusted actual 经调整的实数；调整后的实数
G3|23G.~)( adjusted current assets 经调整的流动资产；调整后的流动资产
vcy1itY adjusted figure 经调整的数字；调整后的数额
u, iiS4'Ze adjusted liabilities 经调整的负债；调整后的负债
?MSZO]Q4+ adjusted loss 经调整的亏损；调整后的亏损
s1]Pv/a=y 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
L|APX y]> adjusted profit 经调整的利润；调整后的利润
s[{8:Px adjusted surplus 经调整的盈余额；调整后的盈余额
*-]k([wV adjusted value 经调整的价值；调整后的价值
A4l"^dZc adjustment 调整；修订；理算〔保险〕
2u_=i$x W adjustment centre 调剂中心
.T8^>z1/\F adjustment lag 调整过程的时间差距；调整时差
hb~d4 J=S adjustment mechanism 调整机制
<5KoK! H adjustment of loss 亏损调整
2&'u O'K adjustment process 调整过程；调整程序
,e$RvFB adjustment range 调整幅度
< hy!B4 administered exchange rate 受管制汇率
8bMw.u=F Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
m8L %!6o administration expenses 行政费用
\4$Nx/@Q } administration fee 手续费；行政费
?~.9: 93 administration in bankruptcy 破产管理
E l .eK9L administration order 遗产管理令
dk ] administrator 管理人；遗产管理人
(:~_#BA administrator of the estate 遗产管理人
Us "G X_ admission of debt 债项承认书
o( v` admission of proof 接纳债权证明
3@eI? (N advance 放贷款项；垫付款项；预支款项；预付款项
~7}no}7 advance account 暂支帐目；预付款帐户
sR PQr ? advance compensation 预付补偿金
_d~GY,WTdO advance from shareholder 股东垫款
|:(B I5&S advance pending reimbursement 预支以待日后付还
k(>J?\iNW advanced economy 先进经济体系
PNLlJlYlP advancement 预付；预付财产
24InwR|^ advances warrant 垫款令
OdyL
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A|IPQ= adverse balance 逆差
jyg> '"W adverse exchange 逆汇
gHUW1E advertisement addressed to shareholders 在报章刊登的致股东通告
>@4Ds"Ye"O advice for collection 托收通知书
05 6yhB advice of drawing 提款通知书；汇票通知书
yT3K 2A advice of payment 付款通知
i)@vHh82 Advisory Committee [Securities and Futures Commission]
/-<]v 3J 谘询委员会〔证券及期货事务监察委员会〕
1: cq\Y Advisory Committee on Diversification 经济多元化谘询委员会
Y
uZ affidavit 誓章；遗产申报誓章
S WsD]rn affidavit of no receipt 述明无收款的誓章
gDfM} 2]/ affiliate 联号；联营公司；附属公司
,9=P=JH affiliated company 附属公司；联号；联营公司
lKI] q<2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
,trh)ZZYW| affordability 负担能力
\iEJ9V African Development Bank [AfDB] 非洲开发银行
ZKI` ; after-acquired property 事后取得的财产
Ca"i<[8 after-hours dealing 市后交易
!Y^$rF-+ after-tax profit 税后盈利；税后利润；税后溢利
&e[Lb:Uk) agency agreement 代理协议
.*EP$pc agency expenses 代理机构的开支
(#je0ES agency fee 代理费
.q]K:}9!\ Agency Law 《代理法》
FGwgSrXL7 agent 代理人；承销人
,V4pFQzL agent of company 公司代理人
t?uw^nV 3E agent's fee 代理人费；经纪费
&U.y): aggregate 总计；总数；总体数字
H-5f!>) aggregate amount 总款额；总额
e!i.u'z aggregate assets and liabilities 总体资产与负债
=|- xj h aggregate at constant price 按固定价格计算的总体数字
F+xMXBD@>* aggregate demand 总需求
bg4VHT7?>) aggregate gross position 总持仓量
jAt6 5a aggregate limit 总限额
`b@"GOr aggregate of salaries tax 合计薪俸税
`~=Is.V[ aggregate performance 总体表现；总体业绩
^kB9
I8u aggregate supply 总体供应
0Z%<H\Z aggregate surplus 总盈余
S!}pL8OE aggregate total 整体总额
T? __ aggregate value 总值；合计价值
~;I{d7z,; aggregated basis 合计基准
Yic'p0<
?V aggregated net chargeable income 合计应课税入息实额
i 3Nt?FSN aggregation 合并计算；合计；总和
AQ.q?'vE) aggregation of incomes of husband and wife 夫妇入息合并计算
0XIrEwm@% aggregation of property 财产的总和
gAi}"} ; agio 差价；贴水
r:^ `005 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》
lgAE `Os Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Ke& fTK 《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》
nDchLVw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
t^9q>[/d` 《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》
HZ2 zL17 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
KR cg 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f;ycQc@f agreement for a settlement 授产协议
T?5F0WKi agreement for assignment 转让协议
`+r5I5 agreement for sale 售卖协议；买卖协议
',RR*{I agreement for sale and purchase 买卖协议
+n`^ W( agreement for the payment of interest 支付利息协议
yFP# z5G agreement for the repayment of money 还款协议
.Qj`_q6= agreement of reinsurance 再保险协议
\@n/L{}(@ Agricultural Bank of China 中国农业银行
|@)ij c4i air passenger departure tax 飞机乘客离境税
bL7mlh Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
q%^gG0 3. airport tax 机场税
}W % }_UT alcohol duty 酒精税
U(qM( E alienation 让与；让渡；转让
==j3 9 alimony 生活费；赡养费
UuA=qWC All Ordinaries Index [AOI] 所有普通股指数
f.r-,%^6{ all risks 全险；综合险
8%U )EU All Sales Record for Stock Market 《股票市场成交报告》
`wG&Cy]v Allied Capital Resources Limited 新联财务有限公司
%n c+VL4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*m]%eU( allocation letter 拨款信件
|b7>kM}" allocation of fund 分配款项；预留款项
B "}GAk}V allocation of profit 利润分配；溢利分配
I `KN8ll allocation warrant 拨款令
9 p$q@Bc allotment 分配；配股
8@Km@o]? allotment notice 股份配售通知；配股通知
J5rR?[i{ allotment of shares 股份分配
)'<zC allowable 可获宽免；免税的
bm7$D Kp# allowable business loss 可扣除的营业亏损
r*3XM{bZ/@ allowable expenses 可扣税的支出
QnOa?0HL/ allowance 免税额；津贴；备抵；准备金
p|bpE F=U allowance for debts 债项的免税额
~E`A , allowance for depreciation by wear and tear 耗损折旧免税额
IweQB} d allowance for funeral expenses 殡殓费的免税额
qx? lCz a" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
en~(XE1 allowance for repairs and outgoings 修葺及支出方面的免税额
EGMcU| yL allowance to debtor 给债务人的津贴
T@ H ozZ alteration of capital 资本更改
#QDV_ziE5 alternate trustee 候补受托人
n2O7n @8 amalgamation 合并
C,z]q$4 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
1Q;` <= ambit of charges 征税范围；收费范围
>zhbipA amended valuation 经修订的估值
3i$ AR American Commodities Exchange 美国商品交易所
ZmHl~MR@ American Express Bank Limited 美国运通银行
|$ 0/: * American Stock Exchange 美国证券交易所
S I(8.$1 amortization 摊销
|m EJJg`"7 amount due from banks 存放银行同业的款项
Zd%\x[f9ck amount due from banks abroad 存放海外银行同业的款项
n<$I, IRE amount due from holding companies 控股公司欠款
f!I e amount due from local banks 存放本港银行同业的款项
r#~6FpFVK^ amount due to banks 银行同业的存款
`4p9K amount due to banks abroad 海外银行同业的存款
Wl2>U (lj amount due to holding companies 控股公司存款
[E /3&3 amount due to local banks 本港银行同业的存款
Mo<p+*8u: amount due to outport banks 外埠银行同业的存款
! O>mu6:Rf amount for note issue 发行纸币的款额
Yr,1# #u amount of bond 担保契据的款额
Tuy *Df amount of consideration 代价款额
5astv:p,P amount of contribution 供款数额
|3cR'|<Ual amount of indebtedness 负债款额
)T+htD) amount of principal of the loan 贷款本金额
J\0YL\jw1K amount of rates chargeable 应征差饷数额
.lnD ]Q amount of share capital 股本额
: R&tO3_F amount of sums assured 承保款额
d16 PY_ amount of variation 变动幅度
}R'oAE}$ amount of vote 拨款数额
yI;Q b7|^ amount payable 应付款额
0nd<6S+fs amount receivable 应收款额
MLb\:Ihy Amsterdam Stock Exchange 阿姆斯特丹证券交易所
G j:| analysis 分析
u@3w$"Pv1 ancillary risk 附属风险
ZtT`_G& annual account 周年帐目；周年帐目报表；年度决算；年结
pL-$N p] V annual accounting date 年结日期
={oO9.9 annual allowance 每年免税额；年积金；年度津贴；年津
X[[=YCi0 annual balance 年度余额
*]=)mM# annual disposable income 每年可动用收入
m
;vNA annual estimates 周年预算
5f5`7uVJF annual fee 年费
s_8! x annual general meeting 周年大会
3IxT2@H) annual growth rate 年增率；每年增长率
),Rj@52l annual long-term supplement 长期个案每年补助金
'mM5l *{ annual pensionable emolument 可供计算退休金的年薪
!1_:n D annual report 年报
3QVng^"B) Annual Report on the Consumer Price Index 《消费物价指数年报》
ro{MD s annual return 周年报表；周年申报表；每年报税表格
b +_E)4 Annual Return Rules 《周年报表规则》
h^)2:0#{I annual review of consumer prices 每年消费物价回顾
dd+).* annual roll-forward basis 逐年延展方式
xVP GlU annual salary 年薪
I|:j~EY annual statement 年度报表；年度决算表
aU! UY( 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
@mazwr {B annuitant 年金受益人
-wt2ydzos annuity 年金
b,W '0gl annuity contract 年金合约
wtKh8^:YD annuity on human life 人寿年金
( qrT0D6 antecedent debt 先前的债项
9+']`=a: ante-dated cheque 倒填日期支票
z=U!D `]v anticipated expenditure 预期开支
}i e ]7N6; anticipated net profit 预期纯利
9.B7Owgr89 anticipated revenue 预期收入
HKwGaCj` anti-inflation measure 反通货膨胀措施
)Fw)&5B! anti-inflationary stance 反通货膨胀立场
!| /fVWH apparent deficit 表面赤字
uI[*uAR apparent financial solvency 表面偿债能力
)em.KbsPPF apparent partner 表面合伙人
Z0=OR^HjA application for personal assessment 个人入息课税申请书
uwka 2aSS application of fund 资金应用
|<0@RCgM application to release as liquidator and to destruct the books of accounts and documents
#rwR)9iC0 申请免除清盘人职务及毁灭帐簿与文件
SJ-Sac58r appointed actuary 委任精算师
]lY9[~
v appointed auditor 委任核数师；委任审计师
loJ0PY'}= appointed trustee 委任的受托人
wGH@I_cy> appointer 委任人
DPOPRi~ apportioned pro rata 按比例分摊
Ah`dt 8t apportionment 分配；分摊
4@I]PG Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
EUkNh>U? apportionment formula 分摊方程式
K36B9<F apportionment of estate duty 遗产税的分摊
g]#Wve appraisal 估价；评估
_; {-w%Vf appreciable growth 可观增长
qg/5m; U appreciable impact 显着影响
gib]#n1!p appreciable increase 可观增长
kR ]SxG9 appreciation 增值；升值
2cg z
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,Mc 2dhq appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Mm!saKT% appreciation tax 增值税
8E+l; 2 appropriation 拨款；拨用；拨付
jlBCu(.,_ appropriation account 拨款帐目
}t'^Au`X Appropriation Bill 拨款法案
fL;p^t u3 appropriation-in-aid system 补助拨款办法
ULjzhy+(8 approved assets 核准资产
!Xi>{nV approved basket stock 认可一篮子证券
|_ *$+ approved budget 核准预算
]N_^{k, approved charitable donation 认可慈善捐款
vp@+wh]# approved charitable institution 认可慈善机构
=*Xf(mh c approved currency 核准货币；认可货币
M jTKM; approved estimates 核准预算
Hi9z<l=$
approved estimates of expenditure 核准开支预算
9_3M}|V$^e approved overseas insurer 核准海外保险人
&?6w 2[} approved overseas trust company 核准海外信托公司
\tx/!t A approved pooled investment fund 核准汇集投资基金
} n l)*l approved provident fund scheme 认可公积金计划
rYQ@"o0/Y approved provision 核准拨款
Cd O-xL6F approved redeemable share 核准可赎回股份
$NH Wg(/R@ approved regional stock 认可地区性证券
pt#[.n#f approved retirement scheme 认可退休金计划
|5Pbc&mH8A approved subordinated loan 核准附属贷款
kVv
<tw arbitrage 套戥；套汇；套利
]w>fnew arbitrageur 套戥者；套汇者
8B/9{8 arbitrary amount 临时款项
uw! |G> arrangement 措施；安排；协定
"S:N- Tf%U arrears 欠款
z%t u6_4j arrears of pay 欠付薪酬
S+Yg!RrNqj arrears of revenue 逾期未收税款；逾期未收的帐项
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jp&g9Q articles of association 组织章程；组织细则；组织章程细则
6,1|y%(f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[!mjUsut* ascertainment of profit 确定利润
)g _zPt "Asia Clear" “亚洲结算系统”
^E17_ 9? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
,IE0+!I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4
G[hU4L Asian Development Fund [ADF] 亚洲发展基金
Yur)_m Asian dollar bond 亚洲美元债券
@/L. BfTz Asian dollar market 亚洲美元市场
em}Qv3*# Asian dollar rate 亚洲美元利率
q htAtP>i" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
I >Q,]S1h Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
VYo;[ue([ asked price 沽盘；喊价；索价；卖方报价
/H@")j e assessable income 应评税入息
v!A|n3B]p assessable loss 应评税亏损
wt S*w assessable profit 应评税利润
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b#Rc assessable value 应评税值
V JL;+ assessed profit 估定利润
UE w3AO assessed value 经评估价值
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uK0d assessment 评税；评定；估价；评税单
yW?%c#9D assessment number 评税编号；估价编号
bU`yymf{L assessment of additional tax 补加税评税
{+ 9\o ~ assessment of performance 业绩评估；实绩评价
n9!3h ?,g Assessor 评税主任
[)>8z8'f asset price bubbles 资产价格泡沫
b] ?; R asset-backed securities 具资产保证的证券
4CT9-2UC assets accretion 资产增值
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assets and liabilities 资产与负债
S=SncMO nE assets betterment statement 资产递增表；资产改进表
Cpv%s 1M assets lending 实物放款；有抵押贷款
Zb;$ZUWQX assets of the company passing on the death 死者去世时转移的公司资产
O/oYaAlFF@ assets pledged as security for liabilities 用作负债抵押的资产
Z8 %\v(L assets portfolio 资产投资组合
TR_oI<xB2 assets price 资产价格
It E~MJ5p assets quality 资产质素
a' o8n6i assets realization 资产变现
}p?V5Qp assets refinancing arrangement 资产再集资安排
Vj`s_IPY assets securitization 资产证券化
5G;^OI!g assets situated outside Hong Kong 在香港以外地方的资产
WV"QY/e3 assets stripping 削减资产；拆卖资产
+N:6wZ7<f assets value 资产值
xGv,%'u\ assignee 承让人
G;c0 assignment 转让；转让书；转让契
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assignment of interest 权益转让
k+GnF00N^8 assignment of letters patent and trade mark 专利证书及商标转让
bI6wE'h assignment of property 物业转让；物业转让书
<SdJM1%Q o assignment right 转让权
h_G Bx|c assignor 转让人
W;]U P$5l associate 有联系的人；有关连人士；相联者；合伙人；联系人
./ y[< e Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]V^.!=gh$ associate member 附属会员
6v O) s!b associated body corporate 相联法人团体
6-14Htsk6 associated company 相联公司；联属公司
4 Olv8nOe< associated corporation 相联法团
aw%vu Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)"jn{% /t 公认会计师公会〔英国〕
!nBm}E7d Association of Futures Exchange Brokers 香港期货经纪协会
ikG9l&n Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4eL54).1O association of underwriters 承保人组织
1"B9Z 6jf assumption of control 接管
`+Z#*lj|@ assurance 担保；保险；转易；转易书
bK$D lB Z assurance of interest 权益的转易
`yXx[deY at 19XX price 按一九ＸＸ年价格计算
dQ`ZrWd_U at a discount 按赔价计算；按贴水价格计算；打折扣
)wzs~Fn/ at a premium 按溢价计算；按升水价格计算
X3L[ y\ at call 通知付款；按通知
}6,bq`MN at constant market price 按固定市价计算
lWw!+[<:q1 at constant price 按固定价格计算
u m2s^G at cost 按成本计算
C"Q=(3 at current market price 按当时市价计算；按现时市价计算
AnE_<sPA at current price 按当时价格计算；按现时价格计算
NF(IF.8G at factor cost 按要素成本计算；按生产要素成本计算
XAxI?y[c at money-of-the-day price 按付款当日价格计算
`m; "I at or better 按指定或较佳价位〔买卖指令〕
Q[ Sd at par 按面值计算；平价
s5a OAyb*w at sight 见票即付
(VPM>ndkw at the close 按收市盘
K(KP3Q at the opening 按开市盘
5J\|gZQF attestation 见证；见证条款
\{=`F`oB= at-the-money option 平价期权
m<,G:?RM attorney 受权人；受托代表人
3et2\wOX1x attornment 新拥有人承认书
V& j.>Y attributable profit 可归属利润
C\^< v& attributable share value 可归属股份价值
A.C278^O8 Auckland Stock Exchange 奥克兰证券交易所
imCl{vt(kj auction 拍卖
xnuv4Z}]t auctioneer 拍卖商
mc=! X audit 审计；核数
.Jat^iFj0 Audit Commission 审计署
Q()RO*9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
-1r & 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〕
XvkI +c audit review 帐目审查
d7tD|[ (J Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
SAE '?_ audited account 审计帐目；经审计的帐目
cvXI]+`<3\ audited annual account 经审计的周年帐目
lPcVhj6No% audited balance sheet 经审计的资产负债表
5az
4N T auditor 核数师；核数主任；审计师
. (*kgv@3x auditor's certificate 核数师证明书；审计师证明书
ZR-s{2sl auditor's report 核数师报告；审计师报告
&G@-yQ Aussie bond 澳元债券
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J austerity budget 紧缩预算
CNRU"I+jU Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
cYWy\+ Australia All Ordinaries Index 澳洲所有普通股票指数
OQL09u Australian Dollar [AUD] 澳元
b~Pxgfu" Australian Options Market 澳大利亚期权市场
Y^ZBA\D2,k Australian Securities Commission 澳洲证券事务监察委员会
['4\O43yv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
JGO$4DK-1 Australian Stock Exchange 澳大利亚证券交易所
ogc('HqF^' Austrian Schilling [ATS] 奥地利先令
+`s&i% {1> authentication 认证；鉴证
h6T/0YhWLP authority to purchase 委托购买证；委购书
[' OCw {< authorization 认可；核准；授权；授权书
1S[5#ewB;j authorization by direction 指示授权
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authorization by instruction 指令授权
t3#H @0< authorization by warrant 令状授权
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HLoQ}oK|K authorized agent 指定代理人
l@Eq|y, authorized capital 法定资本
Q(;B) authorized clerk 出市员
6`4W , authorized dealer 认可交易商
;4/dk_~p] authorized financial institution 认可财务机构
/ @:up+$ authorized fund 认可基金
nc\C 4g authorized fund house 获授权的基金公司；认可基金公司
? __aVQ7 authorized institution 认可机构
d7_ g
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0n<(*bfW authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
w^due P7J authorized insurer 获授权保险人；获认可承保人
$uFh$f authorized investment 特准投资项目
,y8I)+ authorized person 获授权人
<jRFN&" h} authorized representative 获授权代表
6mF{ImbRbS authorized share capital 法定股本
{r].SrW9s9 automated quotation system 自动报价系统
`J=1&ae { Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
>\?z37 :T 自动交易系统〔香港期货交易所有限公司〕
Yf!*OGF automatic adjustment mechanism 自动调整机制
V^`?8P8d automatic adjustment system 自动调整系统
(+gL#/u Automatic Clearing House 自动票据交换所
|:(23O automatic exchange rates accumulation system 自动化汇率累集系统
:B*vkwT Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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automatic teller machine [ATM] 自动柜员机
zOiY 0`= autopay 自动转帐
JwI`"$ > w available assets 可用资产
;la#Vf:] available fiscal reserve 现存财政储备
s7 .p$r available profit 可用利润
Ff Yd+]+? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8R)D ! 7[l average 平均；平均数；海损
3m 43nJ.~ average basic salary 平均基本薪金
"'F;lzq average consumer expenditure 平均消费开支；一般消费开支
0Y 6q$h>4 average cost 平均成本
$p0 /6c average cost of land production 增辟土地平均成本
DD@)z 0W average daily turnover 平均每日成交额
O+E1M=R6h average daily wage rate 平均每日工资率
S}m$,<x average expenditure pattern 平均开支模式
1(%>`=R8 average growth rate 平均增长率
@Ge>i5q average net fixed assets 固定资产平均净值
ie$`py j!x average of relatives 相对价格平均数
(! 0j4' average price 平均价格
kh<pLI >$h average propensity to consume 平均消费倾向；一般消费倾向
yWv<A^C & average propensity to save 平均储蓄倾向；一般储蓄倾向
+ w k]iH average rate 平均率
h5&/h BN average revenue 平均收入；平均收益
%su}Ru average stock 平均库存；平均存货
YH'$_,8peM average yearly rent 平均年租
{HIR>])o avoidance of double taxation 避免双重课税
EREolCASb avoidance of tax 避税
