A:
mY 1Gm| A share Ａ股；甲类股份
!CGpE=V abatement of tax 减税；减扣免税额
`:>N.9'o ABN AMRO Bank N.V. 荷兰银行
yRyUOTK above-the-line expenditure 线上项目支出；经常预算支出
]I<w;.z above-the-line receipt 线上项目收入；经常预算收入
4A { 6)<e ABSA Asia Limited 南非联合亚洲有限公司
y`Nprwb absolute change 绝对数值变更
2P( 6R.8;6 absolute expenditure 实际开支
C4H $w:bVk absolute guideline figure 绝对准则数字
-2/&i absolute interest 绝对权益
]H$Trf:L absolute order of discharge 绝对破产解除令
Svl; Ul absolute profit margin 绝对利润幅度
$2J[l t?% absolute value 实值；绝对值
h%UM<TZ]" absolutely vested interest 绝对既得权益
qe<xH#6 absorbed cost 已吸收成本；已分摊成本
>.o<}!FW absorption 吸收；分摊；合并
W Yo>Md
8 absorption rate 吸收率；摊配率；分摊率
RE%2 5t| ACB Finance Limited 亚洲商业财务有限公司
;Zt N9l acceptable form of reciprocity 合理的互惠条件
fG_<HJS(~ acceptable rate 适当利率；适当汇率
? l>Ra0 acceptance agreement 承兑协议
D_)N!,i acceptance for honour 参加承兑
!(8) '<t9 acceptor 承兑人；接受人；受票人
IDK~
(t acceptor for honour 参加承兑人
#Y%(CI accident insurance 意外保险
$No^\.mV Accident Insurance Association of Hong Kong 香港意外保险公会
_fM=J+ accident insurance scheme 意外保险计划
f>zd,|)At accident year basis 意外年度基准
P| tNmv[; accommodation 通融；贷款
3'z L,W W accommodation bill 通融票据；空头票据
nIEIb.- accommodation party 汇票代发人
!~_6S*~ account balance 帐户余额；帐户结余
HrS- o= account book 帐簿
ym;I(TC+ account collected in advance 预收款项
l0K_29^ account current book 往来帐簿
9'Cu9nR account of after-acquired property 事后取得的财产报告
*ORa@ x account of defaulter 拖欠帐目
L}UrI&]V$: account payable 应付帐款
]MmFtdvE account payee only [A/C payee only] 只可转帐；存入收款人帐户
x,j%3/ J^2 account receivable 应收帐款
3 S=$n g account receivable report 应收帐款报表
W!R7D%nX account statement 结单；帐单；会计财务报表
.$U=ng j\t account title 帐户名称；会计科目
Sah!|9 accountant's report 会计师报告
h )% e Accountant's Report Rules 会计师报告规则
P/,ezVb= accounting and auditing procedure 会计与审计程序；会计与核数程序
FG5YZrONx Accounting Arrangements 《会计安排》
oE Jxey]B7 accounting basis 会计基础
O^DLp/vM accounting by Official Receiver 破产管理署署长呈交的帐目
fi Accounting Circular 《会计通告》
i it 5IV accounting class 会计类别
&~ '^;hy= accounting date 记帐日期；会计结算日期
P%y9fU2[ accounting for money 款项核算
)u=46EU_ Accounting Officer 会计主任
U&o ~U] rm accounting period 会计报告期；会计期
hH]oJ}H \ accounting policy 会计政策；会计方针
t; b1<TLn0 accounting practice 会计惯例
5;CqGzgoP accounting principle 会计准则
>>T,M@s-: accounting record 会计记录
nU2 3D@l accounting report 会计报告
B,4
3b O Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,E &W{b Accounting Society of China 中国会计学会
PnJA'@x accounting statement 会计报表
!N74 y %=M accounting system 会计制度；会计系统
#SR )tU accounting transaction 会计事项；帐务交易
l<UA 0*t accounting treatment 会计处理
4bq+(CI6 accounting year 会计年度
bo
&QKK accretion 增值；添加
[H=l# W@ accrual 应计项目；应累算数目
<Q@{6 accrual basis 应计制；权责发生制
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.ls accrual basis accounting 应计制会计；权责发生制会计
rI'kZ0& accrue 应累算；应计
,veo/k<"r8 accrued benefit 应累算利益
1[]V @P ^ accrued charges 应计费用
]T>|Y 0 | accrued cumulative preference share dividend 应累算的累积优先股股息
c|F2 6$rv accrued expenses 应累算费用
{ 4B7a6 accrued interest payable 应付利息；应计未付利息
')Qb,#/,% accrued interest receivable 应收利息；应计未收利息
7,3 g{8 accrued right 累算权益
A",Xn/d accruing profit 应累算的利润
JpZ3T~Wrf accumulated fiscal reserve 累积财政储备
0IxHB|^$ accumulated profit 累积利润；滚存溢利
l'R uzBQr accumulated reserve 累积储备
SD .c 9 accumulation of surplus income 累积收益盈余
K_}81|= acquired assets 既得资产
^:2>I $ acquisition 收购；购置；取得
b4CXif acquisition cost 购置成本
(Eo#oX acquisition expenses 购置费用
D6:"k
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fO}Y$y\q acquisition of control 取得控制权
P ,bis7X. acquisition of fixed assets 购置固定资产
1i
7p' acquisition of shell “买壳”
]8|peo{ acquisition price 收购价
ar:qCq$\ act of God 天灾
keS%w] 87 acting partner 执事合伙人
DG/<#SCF active market 买卖活跃的市场；交投畅旺的市场；旺市
N#8$pE active partner 积极参与的合伙人
6Z!OD(/e active trading 交投活跃
rp!>rM] s actual circulation 实际流通
V&R_A ~<T actual cost 实际成本
fvM| Jb actual expenditure 实际开支；实际支出
vq RW^>~-B actual income 实际入息；实际收入；实际收益
e$4l[&kH_ actual market 现货市场
g.x]x #BC actual price 现货价；实际价格
R QCKH]&! actual profit 实际利润
| $ `I1
actual quotation 实盘；实际价位；实际报价
| (: PX actual year basis 按实际年度计算
,S7M4ajVZB actuals 实货
aq $adPtu actuarial investigation 精算调查
(@c ZmU, actuarial principle 精算原则
+f\r?8s actuarial report 精算师报告
j12khp? Actuarial Society of Hong Kong 香港精算学会
Wa'm] J actuarial valuation 精算师估值
r~sQdf actuary 精算师
!;B^\
8{ ad referendum agreement 暂定协议；有待覆核的协定
qdwjg8fo4Z ad valorem duty 从价税；按值征税
cB4p.iO
ad valorem duty system 从价税制
e2Df@ 8> ad valorem fee 从价费
O^4K o} ad valorem tariff 从价关税
)5l9!1j additional allowance 额外免税额
QO3QR/Ww additional amount for unexpired risk 未过期风险的额外款额
+\~ Mx>Cn additional assessable profit 补加应评税利润
+$D~?sk additional assessment 补加评税
f/]g@/` additional commitment 额外承担
+"D* 0gYD additional commitment vote 额外承担拨款
|^t8ct?x ~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T0lbMp additional dependent parent allowance 供养父母额外免税额
Z$ 6yB additional provision 额外拨款
H:`[ $
^ additional stamp duty 附加印花税
h7[PU^ m additional tax 补加税罚款；补加税款
nX-%qc" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
B#K2?Et!t adjudged bankrupt 被裁定破产
< m+$@:cO adjudicated bankrupt 裁定破产人
5# $5ct adjudication fee 裁定费；评定印花税额手续费；评估契据费
av}pT)]\
adjudication of bankruptcy 裁定破产；宣告破产
]y<<zQ_fhY adjudication of insolvency 裁定无力偿还债务
zP#%ya :I adjusted actual 经调整的实数；调整后的实数
1}jwv_0lL adjusted current assets 经调整的流动资产；调整后的流动资产
\bumB<w(] adjusted figure 经调整的数字；调整后的数额
Q~G>=J9 adjusted liabilities 经调整的负债；调整后的负债
@(s"5i.`) adjusted loss 经调整的亏损；调整后的亏损
P[a\Q`}L 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
{9YNv<3 adjusted profit 经调整的利润；调整后的利润
}~$96|J adjusted surplus 经调整的盈余额；调整后的盈余额
N TL`9b adjusted value 经调整的价值；调整后的价值
( ZHEPN adjustment 调整；修订；理算〔保险〕
?o.Q adjustment centre 调剂中心
.RxAYf| adjustment lag 调整过程的时间差距；调整时差
Zn "1qLPF adjustment mechanism 调整机制
\!,qXfTMB adjustment of loss 亏损调整
|k= L&vs
adjustment process 调整过程；调整程序
@Xq3>KJ_)H adjustment range 调整幅度
?#_] Lzn' administered exchange rate 受管制汇率
2?nhkast#= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;c;PNihg administration expenses 行政费用
A +bU{oLr administration fee 手续费；行政费
< e7 administration in bankruptcy 破产管理
[";<YR7iRN administration order 遗产管理令
]BBL=$* administrator 管理人；遗产管理人
G9P)Y#WB administrator of the estate 遗产管理人
nK5FP Fz8 admission of debt 债项承认书
&[ 4lP~ admission of proof 接纳债权证明
Z}4
`y"By advance 放贷款项；垫付款项；预支款项；预付款项
4O** %!| advance account 暂支帐目；预付款帐户
[G[|auKF advance compensation 预付补偿金
Xhx COpO advance from shareholder 股东垫款
>6"u{Qmr advance pending reimbursement 预支以待日后付还
q$ 6 Tb advanced economy 先进经济体系
-P|st;?# advancement 预付；预付财产
6zJfsKf$ advances warrant 垫款令
-VlXZj@u+ advancing 贷出
isR|K9qf^ adverse balance 逆差
'{xPdN adverse exchange 逆汇
$E]W U?U advertisement addressed to shareholders 在报章刊登的致股东通告
7iBN!"G0 advice for collection 托收通知书
p@+r&Mg%W" advice of drawing 提款通知书；汇票通知书
a'2^ kds advice of payment 付款通知
CN, oH4IU Advisory Committee [Securities and Futures Commission]
]:vo"{*C 谘询委员会〔证券及期货事务监察委员会〕
'vU x4s Advisory Committee on Diversification 经济多元化谘询委员会
^z\*;
f affidavit 誓章；遗产申报誓章
%wuD4PRK affidavit of no receipt 述明无收款的誓章
]EZiPW-uy affiliate 联号；联营公司；附属公司
#DFfySH)A affiliated company 附属公司；联号；联营公司
OFe?T\dQn affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/htM/p R affordability 负担能力
zVU{jmS African Development Bank [AfDB] 非洲开发银行
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T after-acquired property 事后取得的财产
2[qlEtvQ after-hours dealing 市后交易
I@<\DltPi after-tax profit 税后盈利；税后利润；税后溢利
Z&E!m agency agreement 代理协议
.# [== agency expenses 代理机构的开支
uWE
:3 agency fee 代理费
}L.&@P< Agency Law 《代理法》
*c6o#[l agent 代理人；承销人
eAD uk!Iq agent of company 公司代理人
#N'W+M / agent's fee 代理人费；经纪费
1f zHmD aggregate 总计；总数；总体数字
l4 +B s!i` aggregate amount 总款额；总额
mE}@}@( aggregate assets and liabilities 总体资产与负债
^N \$oV$ aggregate at constant price 按固定价格计算的总体数字
a{FCg%vD) aggregate demand 总需求
=~f\m:Y aggregate gross position 总持仓量
}hy,
}2(8 aggregate limit 总限额
mjtmN0^SR aggregate of salaries tax 合计薪俸税
e7^B3FOx aggregate performance 总体表现；总体业绩
X|w[:[P aggregate supply 总体供应
mWPA]g( aggregate surplus 总盈余
l@OY8z-_ aggregate total 整体总额
- .EH?{i aggregate value 总值；合计价值
<yHa[c`L aggregated basis 合计基准
3 /i_?G aggregated net chargeable income 合计应课税入息实额
nF!6 aggregation 合并计算；合计；总和
bYKe5y= aggregation of incomes of husband and wife 夫妇入息合并计算
n$oHr aggregation of property 财产的总和
9Oe~e agio 差价；贴水
q/lQEfR Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
?' :v): J} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
awic9 uMH 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
BQ7p <{G Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
H ]x-s 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
/$ : w8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)Z0bM O< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*VPj BzcH agreement for a settlement 授产协议
GF=rGn@,)` agreement for assignment 转让协议
B3V; agreement for sale 售卖协议；买卖协议
HDY2<Hzc agreement for sale and purchase 买卖协议
EDf"1b{PX agreement for the payment of interest 支付利息协议
0;V "64U agreement for the repayment of money 还款协议
/
! @@ agreement of reinsurance 再保险协议
9$[PA jwk Agricultural Bank of China 中国农业银行
NM{/rvM air passenger departure tax 飞机乘客离境税
=W_Pph Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
k:qS' airport tax 机场税
G (o9*m1 alcohol duty 酒精税
/eO :1c
alienation 让与；让渡；转让
r$
8 ^K\oF alimony 生活费；赡养费
>{HQ"{Q All Ordinaries Index [AOI] 所有普通股指数
PV\aQO.mo all risks 全险；综合险
UTLuzm All Sales Record for Stock Market 《股票市场成交报告》
5u89?-UD Allied Capital Resources Limited 新联财务有限公司
P ` xQL all-items index [Consumer Price Index] 总指数〔消费物价指数〕
!|#W ,9 allocation letter 拨款信件
?~p]Ey}~9 allocation of fund 分配款项；预留款项
c&GVIrJ allocation of profit 利润分配；溢利分配
[ <,i}z allocation warrant 拨款令
+M=`3jioL allotment 分配；配股
]9P2v X allotment notice 股份配售通知；配股通知
#@3& 1 }J/ allotment of shares 股份分配
n,_q 6/! allowable 可获宽免；免税的
<Cbi5DtR allowable business loss 可扣除的营业亏损
NrK.DY 4 allowable expenses 可扣税的支出
Y*Ra!]62 allowance 免税额；津贴；备抵；准备金
ls* bCe allowance for debts 债项的免税额
H6t'V%Ys allowance for depreciation by wear and tear 耗损折旧免税额
\Qv o L allowance for funeral expenses 殡殓费的免税额
wJ%;\0 6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{)?:d6" allowance for repairs and outgoings 修葺及支出方面的免税额
9 k.5'# allowance to debtor 给债务人的津贴
};Oyv7D+b alteration of capital 资本更改
f)x(sk alternate trustee 候补受托人
x,% %^( amalgamation 合并
=} D9sT ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
R ~ZcTY[8 ambit of charges 征税范围；收费范围
("r\3Mvs amended valuation 经修订的估值
.V
American Commodities Exchange 美国商品交易所
3HEm-pok American Express Bank Limited 美国运通银行
) p^ " J| American Stock Exchange 美国证券交易所
tg%#W ` amortization 摊销
J6[V7R[\ amount due from banks 存放银行同业的款项
{KGEv% amount due from banks abroad 存放海外银行同业的款项
tSVWO] < amount due from holding companies 控股公司欠款
[Xyu_I-c amount due from local banks 存放本港银行同业的款项
U5RLM_a@M amount due to banks 银行同业的存款
d2a*xDkv amount due to banks abroad 海外银行同业的存款
n(h9I'V8)F amount due to holding companies 控股公司存款
90 [6PSXk amount due to local banks 本港银行同业的存款
~~\C.6c# amount due to outport banks 外埠银行同业的存款
H-&T) amount for note issue 发行纸币的款额
v6 C$Y+5~ amount of bond 担保契据的款额
n muzTFs= amount of consideration 代价款额
m fqnRPZ amount of contribution 供款数额
;0vC ZaEF amount of indebtedness 负债款额
L~+/LV amount of principal of the loan 贷款本金额
NHL9qL"qk amount of rates chargeable 应征差饷数额
hl]q6ZK!6 amount of share capital 股本额
/wI"oHZd amount of sums assured 承保款额
K2> CR$L amount of variation 变动幅度
{ )-8P amount of vote 拨款数额
!sG# 3sUe[ amount payable 应付款额
(hJ& `Tt amount receivable 应收款额
;p+[R+ ) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
[eO^C analysis 分析
:;hz!6! ancillary risk 附属风险
7,lnfCm H annual account 周年帐目；周年帐目报表；年度决算；年结
lsaA
annual accounting date 年结日期
abD@0zr annual allowance 每年免税额；年积金；年度津贴；年津
lD S F annual balance 年度余额
xwF mY'o annual disposable income 每年可动用收入
ve]hE} o/} annual estimates 周年预算
dfP4SJqq
annual fee 年费
@9tzk [ annual general meeting 周年大会
<I# nwoHN annual growth rate 年增率；每年增长率
w7 @TM%nS annual long-term supplement 长期个案每年补助金
85T"(Hh T annual pensionable emolument 可供计算退休金的年薪
yT~rql annual report 年报
OUk"aAo Annual Report on the Consumer Price Index 《消费物价指数年报》
-3K01p annual return 周年报表；周年申报表；每年报税表格
-tZ~&1" Annual Return Rules 《周年报表规则》
GoLK
95"] annual review of consumer prices 每年消费物价回顾
@jxP3:s annual roll-forward basis 逐年延展方式
"g,`K s ]; annual salary 年薪
xG(xG%J annual statement 年度报表；年度决算表
bu9.Hv T' 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
J%u,qF}h annuitant 年金受益人
'Qh1$X)R7a annuity 年金
T-LX>* annuity contract 年金合约
c'.XC} annuity on human life 人寿年金
jF}-dfe antecedent debt 先前的债项
6 CCm1F{` ante-dated cheque 倒填日期支票
AP1&TQ,& anticipated expenditure 预期开支
%s! | ,Cu anticipated net profit 预期纯利
H76iBJ66 anticipated revenue 预期收入
s IFE:/1, anti-inflation measure 反通货膨胀措施
lrAhdi anti-inflationary stance 反通货膨胀立场
- VeC X] apparent deficit 表面赤字
'451H3LC0 apparent financial solvency 表面偿债能力
b'W.l1]<- apparent partner 表面合伙人
Q5^ #:uZ application for personal assessment 个人入息课税申请书
Vu,e ]@ application of fund 资金应用
Y4C<4L? application to release as liquidator and to destruct the books of accounts and documents
E<jW; trt_ 申请免除清盘人职务及毁灭帐簿与文件
<2E|URo, # appointed actuary 委任精算师
&|<f|B MX appointed auditor 委任核数师；委任审计师
!Ii[`H appointed trustee 委任的受托人
hvG D` appointer 委任人
VsJiE0'% apportioned pro rata 按比例分摊
9Pb6Z} apportionment 分配；分摊
L#",.x Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
35Yf,@VO apportionment formula 分摊方程式
nwp(% fBo apportionment of estate duty 遗产税的分摊
wFX9F3m appraisal 估价；评估
.g 3=L appreciable growth 可观增长
cNbUr appreciable impact 显着影响
a%A!Dz S appreciable increase 可观增长
?-zuy US appreciation 增值；升值
&+n9T?+b appreciation against other currencies 相对其他货币升值
En:>c appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6`@b@Kd appreciation tax 增值税
F"bz<{ appropriation 拨款；拨用；拨付
S,j. ?u*! appropriation account 拨款帐目
oOLey!uZw Appropriation Bill 拨款法案
=ecLzk" +F appropriation-in-aid system 补助拨款办法
vK% *5 approved assets 核准资产
-p>~z ) approved basket stock 认可一篮子证券
!~&& &85 approved budget 核准预算
xeL"FzF:V approved charitable donation 认可慈善捐款
l n\qvD_ approved charitable institution 认可慈善机构
b[GhI+_ approved currency 核准货币；认可货币
/)T~(o|i approved estimates 核准预算
Cs _& BSs approved estimates of expenditure 核准开支预算
* E*oWb]H approved overseas insurer 核准海外保险人
{zWR)o .= approved overseas trust company 核准海外信托公司
X@"G1j >/ approved pooled investment fund 核准汇集投资基金
[ /YuI@C,@ approved provident fund scheme 认可公积金计划
\ )=WA! approved provision 核准拨款
wk ^7/B approved redeemable share 核准可赎回股份
{fnx=BaG approved regional stock 认可地区性证券
W| D
kq approved retirement scheme 认可退休金计划
b8e\( Dww approved subordinated loan 核准附属贷款
u4 _QLf@I arbitrage 套戥；套汇；套利
3 3|t5Ia arbitrageur 套戥者；套汇者
\n t~K}a arbitrary amount 临时款项
)q[P&f( h arrangement 措施；安排；协定
Z,/K$;YWo arrears 欠款
<n4` #d arrears of pay 欠付薪酬
e{7\pQK arrears of revenue 逾期未收税款；逾期未收的帐项
T8|5%Y articles of association 组织章程；组织细则；组织章程细则
Kp6 @? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s/=% kCo ascertainment of profit 确定利润
37$
^ie) "Asia Clear" “亚洲结算系统”
A*eVz]i,k& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
* I)J%# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~N/r;omVc Asian Development Fund [ADF] 亚洲发展基金
h7 E~I
J Asian dollar bond 亚洲美元债券
g"Y _!)X Asian dollar market 亚洲美元市场
<(q(5jG Asian dollar rate 亚洲美元利率
{G Jl<G1 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+]s,VSL5` Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
S~i9~j A asked price 沽盘；喊价；索价；卖方报价
>UMxlvTg& assessable income 应评税入息
4SZ,X^]I> assessable loss 应评税亏损
1vxRhS&FY assessable profit 应评税利润
N(Ru/9!y"
assessable value 应评税值
ejlns
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+U2lwd!j assessed value 经评估价值
"~5cz0
H3v assessment 评税；评定；估价；评税单
P{-- R\ assessment number 评税编号；估价编号
HJ]xZ83pC assessment of additional tax 补加税评税
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[+_m assessment of performance 业绩评估；实绩评价
V2ih/mh Assessor 评税主任
pY`$k# 5 asset price bubbles 资产价格泡沫
ts!tv6@ asset-backed securities 具资产保证的证券
. P$m?p # assets accretion 资产增值
]:Gy]qkO assets and liabilities 资产与负债
)Cl>% 9 assets betterment statement 资产递增表；资产改进表
E=N$JM assets lending 实物放款；有抵押贷款
@ QQ%09* assets of the company passing on the death 死者去世时转移的公司资产
)A$"COM 4 assets pledged as security for liabilities 用作负债抵押的资产
D xV=S0P assets portfolio 资产投资组合
${Mz O i assets price 资产价格
B S*79heY assets quality 资产质素
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]s^M=8 assets realization 资产变现
N< 9 c/V assets refinancing arrangement 资产再集资安排
y)fMVD"( assets securitization 资产证券化
7a1o#O assets situated outside Hong Kong 在香港以外地方的资产
yf:Vhr assets stripping 削减资产；拆卖资产
/[< F
f assets value 资产值
2ZY$/ assignee 承让人
&em~+ 83 assignment 转让；转让书；转让契
A$=n y6 assignment of interest 权益转让
:$$~$P assignment of letters patent and trade mark 专利证书及商标转让
nbF<K? assignment of property 物业转让；物业转让书
}6@E3z]AMO assignment right 转让权
hBjU(}\3 assignor 转让人
6u0>3-[6OD associate 有联系的人；有关连人士；相联者；合伙人；联系人
#NW+t|E Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Jt=- > associate member 附属会员
`q c"JB associated body corporate 相联法人团体
[UA*We 1 associated company 相联公司；联属公司
,* J@ic7" associated corporation 相联法团
s/tLY/U/ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Xg C^-A w 公认会计师公会〔英国〕
f6% k;R.Wz Association of Futures Exchange Brokers 香港期货经纪协会
y>EW,%leC Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|%C2 cx association of underwriters 承保人组织
XM`GK>*aC( assumption of control 接管
?$|tT\SF V assurance 担保；保险；转易；转易书
!0W(f.A{K assurance of interest 权益的转易
`NN P<z+\ at 19XX price 按一九ＸＸ年价格计算
8Yh'/,o=L# at a discount 按赔价计算；按贴水价格计算；打折扣
[)Nt;|U at a premium 按溢价计算；按升水价格计算
J<0{3pZY at call 通知付款；按通知
DK74s at constant market price 按固定市价计算
e Ucb e 33 at constant price 按固定价格计算
h m RmU{(Y at cost 按成本计算
x/DV> Nfn at current market price 按当时市价计算；按现时市价计算
8ttJ\ m at current price 按当时价格计算；按现时价格计算
Uj7Y TB at factor cost 按要素成本计算；按生产要素成本计算
a;xeHbE at money-of-the-day price 按付款当日价格计算
;k!.ey $S at or better 按指定或较佳价位〔买卖指令〕
Kk8wlC at par 按面值计算；平价
8"j $=T6;W at sight 见票即付
c["1t1G at the close 按收市盘
q[\ 3,Y at the opening 按开市盘
,^([aK attestation 见证；见证条款
pG#tMec at-the-money option 平价期权
kG /1 attorney 受权人；受托代表人
4Hz3 KKu attornment 新拥有人承认书
4
neZw'm attributable profit 可归属利润
FOQ-KP\ =, attributable share value 可归属股份价值
5-X$"Z|@ Auckland Stock Exchange 奥克兰证券交易所
}|Qh+{H*. auction 拍卖
46=E- T q auctioneer 拍卖商
rWTaCU^qV audit 审计；核数
"du(BZw Audit Commission 审计署
m^QoB Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_<(xjWp 8 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〕
2 nyK'k audit review 帐目审查
G<?RH"RZr Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
peVY2\1>R audited account 审计帐目；经审计的帐目
p& _Z}Wv audited annual account 经审计的周年帐目
JTKS5 r7? audited balance sheet 经审计的资产负债表
05 6K) E auditor 核数师；核数主任；审计师
5 nx*D" auditor's certificate 核数师证明书；审计师证明书
epsRv&LfC auditor's report 核数师报告；审计师报告
i{fw?))+ Aussie bond 澳元债券
=MqEbQn{C3 austerity budget 紧缩预算
D`p2a eI Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
RnkV)ed( Australia All Ordinaries Index 澳洲所有普通股票指数
zIF1A*UH Australian Dollar [AUD] 澳元
hl:Ba2_E
+ Australian Options Market 澳大利亚期权市场
! V.]mI Australian Securities Commission 澳洲证券事务监察委员会
~ EBaVl ({ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2H`r:x<Z- Australian Stock Exchange 澳大利亚证券交易所
(2;Aqx5i Austrian Schilling [ATS] 奥地利先令
nGVr\u9z authentication 认证；鉴证
7 KlL%\ authority to purchase 委托购买证；委购书
8'Q+%{?1t authorization 认可；核准；授权；授权书
c +]r authorization by direction 指示授权
>)WE3PT/O" authorization by instruction 指令授权
u. 2X " authorization by warrant 令状授权
k{ f1q>gd authorization of unit trust 单位信托的认可
f! +d*9 authorized agent 指定代理人
x<l 5wh authorized capital 法定资本
dEDhdF #f authorized clerk 出市员
sccLP_#Z authorized dealer 认可交易商
. V!5Ui< authorized financial institution 认可财务机构
2?ue.1C authorized fund 认可基金
)zWu\ JRp authorized fund house 获授权的基金公司；认可基金公司
(Mfqzy authorized institution 认可机构
TIp\- authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
.u A
O.< authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e)H FI|> authorized insurer 获授权保险人；获认可承保人
w f ]Wm authorized investment 特准投资项目
s>DFAu! authorized person 获授权人
\*MZ 1Q*x authorized representative 获授权代表
L"YQji! authorized share capital 法定股本
<W!T+sMQj automated quotation system 自动报价系统
1Lf - Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
y ;ey( 自动交易系统〔香港期货交易所有限公司〕
c\. )vH automatic adjustment mechanism 自动调整机制
F7} yt automatic adjustment system 自动调整系统
7oE:] Automatic Clearing House 自动票据交换所
j/Kul}Ml\* automatic exchange rates accumulation system 自动化汇率累集系统
# sU>L= Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w?D= automatic teller machine [ATM] 自动柜员机
A@3'I ; autopay 自动转帐
'cCM[ P+ available assets 可用资产
ar@,SKU'K available fiscal reserve 现存财政储备
eV_ ",W available profit 可用利润
LiEEQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<RxxGD average 平均；平均数；海损
N n_b average basic salary 平均基本薪金
t ] sk[ average consumer expenditure 平均消费开支；一般消费开支
}D1? Z7p average cost 平均成本
HxR5 &o average cost of land production 增辟土地平均成本
F~v0CBcAL average daily turnover 平均每日成交额
F4=X(P_6 average daily wage rate 平均每日工资率
p!E*A NwX average expenditure pattern 平均开支模式
AIP0PJI3 average growth rate 平均增长率
M7qg\1L average net fixed assets 固定资产平均净值
R Q 8"vF# average of relatives 相对价格平均数
- .) f~#8 average price 平均价格
~e|E5[-i average propensity to consume 平均消费倾向；一般消费倾向
<YCjo[(~ average propensity to save 平均储蓄倾向；一般储蓄倾向
GB+$ed5@< average rate 平均率
7IUJHc[R? average revenue 平均收入；平均收益
[?6+ r average stock 平均库存；平均存货
G9S3r3 average yearly rent 平均年租
fm#7}Y avoidance of double taxation 避免双重课税
Cno[:iom avoidance of tax 避税
