A:
$, R|$0B7 A share Ａ股；甲类股份
Ly ^r8I abatement of tax 减税；减扣免税额
* @oAM,@ ABN AMRO Bank N.V. 荷兰银行
O *30| [ above-the-line expenditure 线上项目支出；经常预算支出
N~a?0x above-the-line receipt 线上项目收入；经常预算收入
d9E:LZy ABSA Asia Limited 南非联合亚洲有限公司
YS;Q l\4 absolute change 绝对数值变更
g n'. 9";j absolute expenditure 实际开支
FzNs >* absolute guideline figure 绝对准则数字
%=GnGgu absolute interest 绝对权益
\s,ZE6dQ absolute order of discharge 绝对破产解除令
c(@)V.o2 absolute profit margin 绝对利润幅度
E$RH+):| absolute value 实值；绝对值
+4)Kc9S# absolutely vested interest 绝对既得权益
r;9F @/ absorbed cost 已吸收成本；已分摊成本
h'wI /Z_' absorption 吸收；分摊；合并
"_9Dau$ absorption rate 吸收率；摊配率；分摊率
&u.t5m7( ACB Finance Limited 亚洲商业财务有限公司
]A'E61t<n acceptable form of reciprocity 合理的互惠条件
B[8 acceptable rate 适当利率；适当汇率
{
c]y<q acceptance agreement 承兑协议
H1N%uk=kV acceptance for honour 参加承兑
rR/P nVup acceptor 承兑人；接受人；受票人
c$>Tfa'H acceptor for honour 参加承兑人
Z5+q b accident insurance 意外保险
aj1Zi3h Accident Insurance Association of Hong Kong 香港意外保险公会
TJ+yBMd*% accident insurance scheme 意外保险计划
,%Dn}mWu accident year basis 意外年度基准
+Ge-!&.;A accommodation 通融；贷款
)y._]is)b accommodation bill 通融票据；空头票据
x%0Q W accommodation party 汇票代发人
iEnDS@7 account balance 帐户余额；帐户结余
m&fm<?| account book 帐簿
U"/":w ~ account collected in advance 预收款项
?&"-y)FG account current book 往来帐簿
Td?a=yu:J account of after-acquired property 事后取得的财产报告
\= i>}Sg account of defaulter 拖欠帐目
O9jqeF`L= account payable 应付帐款
4R.rSsAH account payee only [A/C payee only] 只可转帐；存入收款人帐户
% gmf account receivable 应收帐款
10t9Qv/ account receivable report 应收帐款报表
/JJU-A( account statement 结单；帐单；会计财务报表
(oxe'\ account title 帐户名称；会计科目
=lA*?'kd accountant's report 会计师报告
HPT$)NeNc Accountant's Report Rules 会计师报告规则
GXf"a3 accounting and auditing procedure 会计与审计程序；会计与核数程序
Eufw 1vDa Accounting Arrangements 《会计安排》
u0\?aeg` accounting basis 会计基础
8eQ 4[wJY accounting by Official Receiver 破产管理署署长呈交的帐目
jo/-'Lf{? Accounting Circular 《会计通告》
p "3_u;cN accounting class 会计类别
~^
Q`dJL accounting date 记帐日期；会计结算日期
!5&%
P b accounting for money 款项核算
~:v" TuuK Accounting Officer 会计主任
n YWS'i@ accounting period 会计报告期；会计期
bZz ,' accounting policy 会计政策；会计方针
Qn6'E accounting practice 会计惯例
i#=s_v8 accounting principle 会计准则
yKgA"NaM accounting record 会计记录
|cU TP!iy accounting report 会计报告
N"@aisi) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7ZqC1 Accounting Society of China 中国会计学会
Ar,B7-F! accounting statement 会计报表
)BmK'H+l accounting system 会计制度；会计系统
+<7`Gn(n3 accounting transaction 会计事项；帐务交易
|]*]k`o<) accounting treatment 会计处理
<S <@V? h accounting year 会计年度
XhhV 7J_F accretion 增值；添加
oYI7 .w accrual 应计项目；应累算数目
)w=ehjV^m accrual basis 应计制；权责发生制
@WEDXB accrual basis accounting 应计制会计；权责发生制会计
Y?ouB accrue 应累算；应计
bC&*U|de accrued benefit 应累算利益
*;5P65:u$> accrued charges 应计费用
1 #/>[B accrued cumulative preference share dividend 应累算的累积优先股股息
<XDYnWz accrued expenses 应累算费用
&3 #19v7/ accrued interest payable 应付利息；应计未付利息
===M/}r accrued interest receivable 应收利息；应计未收利息
/J9|.];%r accrued right 累算权益
unY+/p $ accruing profit 应累算的利润
/-4rcC accumulated fiscal reserve 累积财政储备
N D`?T
&PK accumulated profit 累积利润；滚存溢利
2Sz?r d,0f accumulated reserve 累积储备
Bs:INvhYW accumulation of surplus income 累积收益盈余
R9xhO! acquired assets 既得资产
^`?2g[AA acquisition 收购；购置；取得
g
67;O(3 acquisition cost 购置成本
)! +~q!A acquisition expenses 购置费用
P;G Rk6 acquisition of 100% interest 收购全部股权
nJC/y S | acquisition of control 取得控制权
\jH^OXxb acquisition of fixed assets 购置固定资产
gn4+$ f~w acquisition of shell “买壳”
u?,M`w0' acquisition price 收购价
.EpcMXT% act of God 天灾
cd Y |z]B acting partner 执事合伙人
dTcrJ|/Y active market 买卖活跃的市场；交投畅旺的市场；旺市
XA PqRJ*Z active partner 积极参与的合伙人
:|%k*z active trading 交投活跃
}04 EM actual circulation 实际流通
G6@XRib3 actual cost 实际成本
sbqAj m} actual expenditure 实际开支；实际支出
Jvac|rN actual income 实际入息；实际收入；实际收益
X"lPXoCN actual market 现货市场
Q#M@!& actual price 现货价；实际价格
Pr| B hX actual profit 实际利润
,E
] vM& actual quotation 实盘；实际价位；实际报价
s
aY;[bz} actual year basis 按实际年度计算
#$-{hg{ actuals 实货
]l/ PyX actuarial investigation 精算调查
^E-BB 6D actuarial principle 精算原则
3 }hJ`xQ actuarial report 精算师报告
Fp =O:] Actuarial Society of Hong Kong 香港精算学会
!79eF) actuarial valuation 精算师估值
# O<, actuary 精算师
! W2dMD/ ad referendum agreement 暂定协议；有待覆核的协定
A~0eJaq+ ad valorem duty 从价税；按值征税
lW6$v*
s9 ad valorem duty system 从价税制
xf egi$ ad valorem fee 从价费
wjEyU: ad valorem tariff 从价关税
Q^trKw~XNy additional allowance 额外免税额
rHngYcjR additional amount for unexpired risk 未过期风险的额外款额
?E +[ additional assessable profit 补加应评税利润
JO[7_*s additional assessment 补加评税
/hF@Xh%hY additional commitment 额外承担
skeH~-`M@ additional commitment vote 额外承担拨款
rD_\NgVAs additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1/\JJ\ additional dependent parent allowance 供养父母额外免税额
C6` Tck! additional provision 额外拨款
Um Ec")3 additional stamp duty 附加印花税
2J;_9
g&M additional tax 补加税罚款；补加税款
, 9~=yC Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
e2F{} N adjudged bankrupt 被裁定破产
v0q(k;Ya adjudicated bankrupt 裁定破产人
j{&*]QTN adjudication fee 裁定费；评定印花税额手续费；评估契据费
dQ#$(< v[ adjudication of bankruptcy 裁定破产；宣告破产
r&rip^40 adjudication of insolvency 裁定无力偿还债务
{f1iys'Om adjusted actual 经调整的实数；调整后的实数
!a9 `]c adjusted current assets 经调整的流动资产；调整后的流动资产
4J5 RtK adjusted figure 经调整的数字；调整后的数额
.30eO_msK adjusted liabilities 经调整的负债；调整后的负债
@y1:=["b adjusted loss 经调整的亏损；调整后的亏损
N1!O8"Q|*3 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
\Dlmrke adjusted profit 经调整的利润；调整后的利润
9u0<$UY% adjusted surplus 经调整的盈余额；调整后的盈余额
K&'Vd@ adjusted value 经调整的价值；调整后的价值
, ;$SRQ. adjustment 调整；修订；理算〔保险〕
y
<] x adjustment centre 调剂中心
i U"2uLgb adjustment lag 调整过程的时间差距；调整时差
%^KNY ;E adjustment mechanism 调整机制
(ay((|) adjustment of loss 亏损调整
5.M82rR; ~ adjustment process 调整过程；调整程序
2e?a"Vss adjustment range 调整幅度
T"_f 9? administered exchange rate 受管制汇率
.QVN &UyZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9 `+RmX;m administration expenses 行政费用
T;C0t9Yew administration fee 手续费；行政费
nVyV]'-z administration in bankruptcy 破产管理
nG4}8 administration order 遗产管理令
+d!"Zy2|B administrator 管理人；遗产管理人
<rI8 O;\H administrator of the estate 遗产管理人
C.`! ?CW admission of debt 债项承认书
a1dkB"Zp.p admission of proof 接纳债权证明
2'U+QK@ advance 放贷款项；垫付款项；预支款项；预付款项
XlJA}^e advance account 暂支帐目；预付款帐户
5c
($~EFr advance compensation 预付补偿金
X+KQ%Efo advance from shareholder 股东垫款
v{8W+ advance pending reimbursement 预支以待日后付还
NTV@, advanced economy 先进经济体系
S;tv4JY advancement 预付；预付财产
4Ai#$SHLm advances warrant 垫款令
Lj2Au_5 advancing 贷出
9 v 3%a3 adverse balance 逆差
0zc~!r~ adverse exchange 逆汇
<wTD}.n advertisement addressed to shareholders 在报章刊登的致股东通告
H^fErl advice for collection 托收通知书
\AY *x=PF advice of drawing 提款通知书；汇票通知书
v|IG
G'r advice of payment 付款通知
_1ax6MwX Advisory Committee [Securities and Futures Commission]
Z/oP?2/Afh 谘询委员会〔证券及期货事务监察委员会〕
WH l vd Advisory Committee on Diversification 经济多元化谘询委员会
|2!cPf^8 affidavit 誓章；遗产申报誓章
@)x8< affidavit of no receipt 述明无收款的誓章
$:IEp V{ affiliate 联号；联营公司；附属公司
} m&La4E affiliated company 附属公司；联号；联营公司
~y" ^t@!E affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}@TtX\7(D affordability 负担能力
@+&QNI06S African Development Bank [AfDB] 非洲开发银行
A(1d q after-acquired property 事后取得的财产
<IwfiI3y after-hours dealing 市后交易
|Ye%HpTTv after-tax profit 税后盈利；税后利润；税后溢利
|5g1D^b]s^ agency agreement 代理协议
x.%x |6G* agency expenses 代理机构的开支
`nv82v agency fee 代理费
4l? "zv1 Agency Law 《代理法》
/SKgN{tWe agent 代理人；承销人
3:MAdh[w agent of company 公司代理人
Dssecc' agent's fee 代理人费；经纪费
h(gpq SN aggregate 总计；总数；总体数字
mw fl x8 aggregate amount 总款额；总额
VRA0p[ aggregate assets and liabilities 总体资产与负债
~#PC(g aggregate at constant price 按固定价格计算的总体数字
T{4Ru6[ aggregate demand 总需求
RxUz J aggregate gross position 总持仓量
Sp\
7 aggregate limit 总限额
{GhM,-%e aggregate of salaries tax 合计薪俸税
&Xp <%[:
aggregate performance 总体表现；总体业绩
\(;X3h aggregate supply 总体供应
9-hVlQ~| aggregate surplus 总盈余
l'FNp aggregate total 整体总额
M ]uO%2 aggregate value 总值；合计价值
j- (k`w\ aggregated basis 合计基准
:d} @Z}2sD aggregated net chargeable income 合计应课税入息实额
\[Q* d aggregation 合并计算；合计；总和
|m>{< : aggregation of incomes of husband and wife 夫妇入息合并计算
Zp_vv@s aggregation of property 财产的总和
EL:Az~]V agio 差价；贴水
q-D|96>8 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》
"PfNC<MQo Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
859ID8F 《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》
v~ KgCLo Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
}gtkO& 《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》
l g43 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Ja%(kq[v 《香港政府和大韩民国政府关于相互促进和保护投资协定》
] : n! \G agreement for a settlement 授产协议
p -wEPC 0 agreement for assignment 转让协议
BkJNu_{m? agreement for sale 售卖协议；买卖协议
^k}%k#) agreement for sale and purchase 买卖协议
xa? agreement for the payment of interest 支付利息协议
%dDwus agreement for the repayment of money 还款协议
?X~U [dV? agreement of reinsurance 再保险协议
m$H(l4wB> Agricultural Bank of China 中国农业银行
IA{I|g< air passenger departure tax 飞机乘客离境税
U( (F< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Wer.VL airport tax 机场税
VhX~sJ1%Gp alcohol duty 酒精税
o\-: alienation 让与；让渡；转让
BiI`o CX alimony 生活费；赡养费
X %]m^[6 All Ordinaries Index [AOI] 所有普通股指数
:GN7JxD# all risks 全险；综合险
-=VGXd All Sales Record for Stock Market 《股票市场成交报告》
BjAmM*k Allied Capital Resources Limited 新联财务有限公司
M'}iIO`L all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3}V -'!
allocation letter 拨款信件
99u9L) allocation of fund 分配款项；预留款项
? yek\X allocation of profit 利润分配；溢利分配
{3){f;b allocation warrant 拨款令
HV\l86} allotment 分配；配股
u
ioBI d allotment notice 股份配售通知；配股通知
09w<@# allotment of shares 股份分配
(@ixV$Y allowable 可获宽免；免税的
N3?@CM^hHw allowable business loss 可扣除的营业亏损
~[3B<^e allowable expenses 可扣税的支出
m\;@~o'k allowance 免税额；津贴；备抵；准备金
vj4n=F,Z allowance for debts 债项的免税额
Qv/Kb w
N{ allowance for depreciation by wear and tear 耗损折旧免税额
,-.a! a allowance for funeral expenses 殡殓费的免税额
';Ew-u allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(f>~+-IL allowance for repairs and outgoings 修葺及支出方面的免税额
qb?9i-( allowance to debtor 给债务人的津贴
A i 5| N alteration of capital 资本更改
d,* #yzO alternate trustee 候补受托人
/d-d8n amalgamation 合并
$Y&rci]
ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n Wb0S ambit of charges 征税范围；收费范围
%eQw\o,a amended valuation 经修订的估值
q8[I`
V{ American Commodities Exchange 美国商品交易所
mrId`<L5l{ American Express Bank Limited 美国运通银行
6ujePi <U American Stock Exchange 美国证券交易所
#P5tTCM amortization 摊销
T Z_](% amount due from banks 存放银行同业的款项
~|. vz!A amount due from banks abroad 存放海外银行同业的款项
$Oi@B)=4d+ amount due from holding companies 控股公司欠款
0MX``/Z72 amount due from local banks 存放本港银行同业的款项
QX >Pni amount due to banks 银行同业的存款
PHv0^l]B amount due to banks abroad 海外银行同业的存款
u!D AeE amount due to holding companies 控股公司存款
6%t>T~x amount due to local banks 本港银行同业的存款
7<7
/N Z<I amount due to outport banks 外埠银行同业的存款
2SlOqH1 amount for note issue 发行纸币的款额
,/6 aA7( amount of bond 担保契据的款额
UCL aCt - amount of consideration 代价款额
59Lmv
&s amount of contribution 供款数额
9Bw.Ih[Z amount of indebtedness 负债款额
3| 9
U`@ amount of principal of the loan 贷款本金额
b@m\ca amount of rates chargeable 应征差饷数额
-3T~+ amount of share capital 股本额
t8\XO j amount of sums assured 承保款额
8oVQ:' 6 amount of variation 变动幅度
q;L~5q."E amount of vote 拨款数额
P/; d|M( amount payable 应付款额
y;1l].L amount receivable 应收款额
jce^Xf Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,+hH| $ analysis 分析
i{5,mS& ancillary risk 附属风险
"*N=aHsj annual account 周年帐目；周年帐目报表；年度决算；年结
Kt\#|-{CH- annual accounting date 年结日期
T~JE.Y3B3 annual allowance 每年免税额；年积金；年度津贴；年津
WC
*e#QP annual balance 年度余额
\g<=n&S? annual disposable income 每年可动用收入
3r]N\c annual estimates 周年预算
w0!4@ annual fee 年费
@ZTsl ? annual general meeting 周年大会
`/\Z{j0_ annual growth rate 年增率；每年增长率
DU=rsePWE annual long-term supplement 长期个案每年补助金
R0_O/o+{ annual pensionable emolument 可供计算退休金的年薪
QGp AG#M9? annual report 年报
568qdD`PS Annual Report on the Consumer Price Index 《消费物价指数年报》
2c 4 x=% annual return 周年报表；周年申报表；每年报税表格
mZ^ev; Annual Return Rules 《周年报表规则》
sm>5n_Vw annual review of consumer prices 每年消费物价回顾
FEzjP$ annual roll-forward basis 逐年延展方式
sfw lv^ annual salary 年薪
#CY Dh8X<i annual statement 年度报表；年度决算表
d]<S/D 'i 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
LCf)b>C* annuitant 年金受益人
Ns Y D~n annuity 年金
8fX<,*#I annuity contract 年金合约
? OFl9%\ V annuity on human life 人寿年金
=vc8u&L2 antecedent debt 先前的债项
!=yNj6_f ante-dated cheque 倒填日期支票
4A@77#:J5 anticipated expenditure 预期开支
W]U}, g8Z anticipated net profit 预期纯利
9/_ F anticipated revenue 预期收入
\ n`)>- anti-inflation measure 反通货膨胀措施
AQ`
`Dp anti-inflationary stance 反通货膨胀立场
!Ey= apparent deficit 表面赤字
^qP}/H[QT apparent financial solvency 表面偿债能力
32KL~32Y apparent partner 表面合伙人
4<{]_S6"0y application for personal assessment 个人入息课税申请书
i9 Tq h application of fund 资金应用
W`2 Xn?g application to release as liquidator and to destruct the books of accounts and documents
Y&JK* d 申请免除清盘人职务及毁灭帐簿与文件
V.U9Q{y" appointed actuary 委任精算师
rjLPX appointed auditor 委任核数师；委任审计师
wSwDhOX= appointed trustee 委任的受托人
F:B 8J4/ appointer 委任人
P/hV{@x apportioned pro rata 按比例分摊
@f z!]/ apportionment 分配；分摊
qPI1\!z6 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
h.ln%6:d apportionment formula 分摊方程式
[;n/|/m, apportionment of estate duty 遗产税的分摊
r( Vz( appraisal 估价；评估
(yB)rBh>n appreciable growth 可观增长
xG|T_|? appreciable impact 显着影响
J jp)%c#_ appreciable increase 可观增长
yv2N5IQ>{V appreciation 增值；升值
quGv q"Y> appreciation against other currencies 相对其他货币升值
ejjL>'G/|% appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|1[3RnG S appreciation tax 增值税
/suW{8A(E appropriation 拨款；拨用；拨付
eKw!%97> appropriation account 拨款帐目
Un[ 0or Appropriation Bill 拨款法案
U:1 cbD7|3 appropriation-in-aid system 补助拨款办法
HZDeQx`*s approved assets 核准资产
+t hkx$o approved basket stock 认可一篮子证券
$ /p/9 - approved budget 核准预算
k~,({T< approved charitable donation 认可慈善捐款
! O~: approved charitable institution 认可慈善机构
Zl4 X,9Wt approved currency 核准货币；认可货币
|0Y:
/uL#) approved estimates 核准预算
VsJ4sb 7 approved estimates of expenditure 核准开支预算
N ">4I) approved overseas insurer 核准海外保险人
eGF+@)K1" approved overseas trust company 核准海外信托公司
`{GI^kgJ9 approved pooled investment fund 核准汇集投资基金
^ KRe( approved provident fund scheme 认可公积金计划
_9<nM48+t approved provision 核准拨款
2b i:Q9 approved redeemable share 核准可赎回股份
k/;%{@G) approved regional stock 认可地区性证券
K\3N_ztu approved retirement scheme 认可退休金计划
PDi]zp9>H approved subordinated loan 核准附属贷款
xB<^ ar arbitrage 套戥；套汇；套利
lH#C:n arbitrageur 套戥者；套汇者
`E J.L6j$' arbitrary amount 临时款项
qjrl$[`X: arrangement 措施；安排；协定
CNkI9>L=W` arrears 欠款
2 f8\Osn>m arrears of pay 欠付薪酬
KyQd6 1 arrears of revenue 逾期未收税款；逾期未收的帐项
BD.>aAi! articles of association 组织章程；组织细则；组织章程细则
Q%*987i Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
d(X/N2~g ascertainment of profit 确定利润
HkL`-
c0 "Asia Clear" “亚洲结算系统”
vv
FH (W Asia Commercial Bank Ltd. 亚洲商业银行有限公司
a F!Im} Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\Hs*46@TC Asian Development Fund [ADF] 亚洲发展基金
&h<\jqN / Asian dollar bond 亚洲美元债券
F).7%YfY Asian dollar market 亚洲美元市场
BGOajYD Asian dollar rate 亚洲美元利率
uGW!~qAr* Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
49?wEm# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
0` y*7.Ip asked price 沽盘；喊价；索价；卖方报价
FJCL K#- assessable income 应评税入息
:I !}ZD+Z assessable loss 应评税亏损
[0M`uf/ u assessable profit 应评税利润
oH ] _2[
! assessable value 应评税值
L#6!W assessed profit 估定利润
5ca!JLs assessed value 经评估价值
CAT{)*xc assessment 评税；评定；估价；评税单
5"WI^"6b: assessment number 评税编号；估价编号
f]C`]qg assessment of additional tax 补加税评税
@yj$ assessment of performance 业绩评估；实绩评价
KKcajN Assessor 评税主任
LuE0Hb"S8 asset price bubbles 资产价格泡沫
WM8])}<L asset-backed securities 具资产保证的证券
dMlJ2\ ]u assets accretion 资产增值
&)ED||r, assets and liabilities 资产与负债
E gD$A!6N8 assets betterment statement 资产递增表；资产改进表
F>lM[Lu# assets lending 实物放款；有抵押贷款
: 6[G;F7s assets of the company passing on the death 死者去世时转移的公司资产
9pMXjsE assets pledged as security for liabilities 用作负债抵押的资产
pAtt=R,Ht assets portfolio 资产投资组合
]*]#I?&'Hx assets price 资产价格
=!N, {V_ assets quality 资产质素
8quH#IhB assets realization 资产变现
ZTg[}+0e assets refinancing arrangement 资产再集资安排
bHK[Z5 assets securitization 资产证券化
9~5LKg7Ac assets situated outside Hong Kong 在香港以外地方的资产
Tf{lH9ca$ assets stripping 削减资产；拆卖资产
F" | ; assets value 资产值
s^R$u"pFs assignee 承让人
3\ 2^LILLO assignment 转让；转让书；转让契
f!K{f[aDa assignment of interest 权益转让
9cXL4 assignment of letters patent and trade mark 专利证书及商标转让
UpSa7F:Uw assignment of property 物业转让；物业转让书
'Y22HVUX assignment right 转让权
[R(d Cq> assignor 转让人
dh-?_|" associate 有联系的人；有关连人士；相联者；合伙人；联系人
S[ 5OTwa8L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#DA , * associate member 附属会员
K
+l-A>Ic associated body corporate 相联法人团体
U9Gg#M4 tY associated company 相联公司；联属公司
m`9P5[m#x> associated corporation 相联法团
S| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@ *&`1 公认会计师公会〔英国〕
! %/2^ Association of Futures Exchange Brokers 香港期货经纪协会
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F\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
49tJ+J- N association of underwriters 承保人组织
A)8 0qx:
assumption of control 接管
7TB&Q*Zf assurance 担保；保险；转易；转易书
s Uk&NM%> assurance of interest 权益的转易
Pah*, at 19XX price 按一九ＸＸ年价格计算
R
q .2 at a discount 按赔价计算；按贴水价格计算；打折扣
4D w|
I${O at a premium 按溢价计算；按升水价格计算
orZwm9#]. at call 通知付款；按通知
08_<G `r at constant market price 按固定市价计算
X- P%^mK at constant price 按固定价格计算
R@
MXwP at cost 按成本计算
L~!Lq4]V\g at current market price 按当时市价计算；按现时市价计算
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} |21YED at current price 按当时价格计算；按现时价格计算
(YY!e2 at factor cost 按要素成本计算；按生产要素成本计算
MZ%S3' at money-of-the-day price 按付款当日价格计算
%4x,^ K] at or better 按指定或较佳价位〔买卖指令〕
Ij?Qs{V at par 按面值计算；平价
d; g]OeF at sight 见票即付
S9E<)L at the close 按收市盘
p>1Klh:8.' at the opening 按开市盘
xMA2S*%ca attestation 见证；见证条款
nn8uFISb at-the-money option 平价期权
gg&Dej2{ attorney 受权人；受托代表人
7e:7RAX attornment 新拥有人承认书
"Z#MR`;&29 attributable profit 可归属利润
}_fV v{D
attributable share value 可归属股份价值
,T8fo\a4 Auckland Stock Exchange 奥克兰证券交易所
)(h<vo)-zX auction 拍卖
H)pB{W/ auctioneer 拍卖商
V>"N VRY audit 审计；核数
d( q2gd@ Audit Commission 审计署
asJ t 6C Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}w5`Oig[ 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〕
yHs'E4V`$ audit review 帐目审查
3A'9=h,lVK Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
fiQ/ &]|5 audited account 审计帐目；经审计的帐目
F-<c.0;6 audited annual account 经审计的周年帐目
vpP8'f. audited balance sheet 经审计的资产负债表
:auq#$B auditor 核数师；核数主任；审计师
X< uH [ auditor's certificate 核数师证明书；审计师证明书
NC%)SG \ auditor's report 核数师报告；审计师报告
@5\/L6SRfL Aussie bond 澳元债券
fl71{jJ_ austerity budget 紧缩预算
rW[7
_4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
)AXa.y Australia All Ordinaries Index 澳洲所有普通股票指数
2$O6%0 Australian Dollar [AUD] 澳元
:9W)CwZ)V Australian Options Market 澳大利亚期权市场
W:1GY# Pe Australian Securities Commission 澳洲证券事务监察委员会
jF 6[+bW< Australian Society of Certified Practising Accountants 澳洲执业会计师公会
66'AaA;0^i Australian Stock Exchange 澳大利亚证券交易所
~-BIU Z; Austrian Schilling [ATS] 奥地利先令
r1zuc:W 1 authentication 认证；鉴证
x?2y^3<5 authority to purchase 委托购买证；委购书
(P 9$Ei0fv authorization 认可；核准；授权；授权书
x<>I n"QV authorization by direction 指示授权
y 2@8? authorization by instruction 指令授权
Om bvp; authorization by warrant 令状授权
h"(HDn q authorization of unit trust 单位信托的认可
9m}c2:p authorized agent 指定代理人
Os)}kkja authorized capital 法定资本
D1~3 3; authorized clerk 出市员
2@f?yh0 authorized dealer 认可交易商
$jN,] N~ authorized financial institution 认可财务机构
F17nWvF authorized fund 认可基金
=Cp}iM authorized fund house 获授权的基金公司；认可基金公司
F2Co Xe7 authorized institution 认可机构
'
4 K f authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
W_ubgCB authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
7_]Bu<{f authorized insurer 获授权保险人；获认可承保人
?& "!, authorized investment 特准投资项目
(\ Gs7 authorized person 获授权人
^vr`t9EE authorized representative 获授权代表
> 72qi* 0 authorized share capital 法定股本
N}7tjk automated quotation system 自动报价系统
22 "/| S Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
u|8yV.=R 自动交易系统〔香港期货交易所有限公司〕
(Q6}N' T automatic adjustment mechanism 自动调整机制
BCw 0kq@ automatic adjustment system 自动调整系统
<'<{|$Pw Automatic Clearing House 自动票据交换所
y0cB@pWp automatic exchange rates accumulation system 自动化汇率累集系统
-\ ~D6OA Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
oWdvpvO automatic teller machine [ATM] 自动柜员机
zP#%ya :I autopay 自动转帐
1}jwv_0lL available assets 可用资产
&g5+ |g ( available fiscal reserve 现存财政储备
y%xn(Bn available profit 可用利润
@(s"5i.`) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
'>"-e'1m( average 平均；平均数；海损
\7A6+[
`fa average basic salary 平均基本薪金
c!=^C/5Ee average consumer expenditure 平均消费开支；一般消费开支
&HYs^|ydrr average cost 平均成本
L
}&$5KiwV average cost of land production 增辟土地平均成本
wE J?Y8 average daily turnover 平均每日成交额
($ Y6hn+ average daily wage rate 平均每日工资率
a%)-iL
X8& average expenditure pattern 平均开支模式
|T^c(RpOE average growth rate 平均增长率
*8j2i u-| average net fixed assets 固定资产平均净值
%SD=3UK6 average of relatives 相对价格平均数
l/@t >% average price 平均价格
Zv)x-4 8 average propensity to consume 平均消费倾向；一般消费倾向
8Qi@z Jq, average propensity to save 平均储蓄倾向；一般储蓄倾向
x@480r average rate 平均率
]BBL=$* average revenue 平均收入；平均收益
\hFIg3 average stock 平均库存；平均存货
>$p| W~x average yearly rent 平均年租
cQldBc avoidance of double taxation 避免双重课税
l]v>PIh~N avoidance of tax 避税
