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r$~w3yN)v A share Ａ股；甲类股份
iB Ld*B|#K abatement of tax 减税；减扣免税额
MSm vQ ABN AMRO Bank N.V. 荷兰银行
n')#]g0[ above-the-line expenditure 线上项目支出；经常预算支出
EV:y} above-the-line receipt 线上项目收入；经常预算收入
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2Mw ABSA Asia Limited 南非联合亚洲有限公司
c1IK9X* absolute change 绝对数值变更
u 3 mT sq! absolute expenditure 实际开支
o9!DK absolute guideline figure 绝对准则数字
UQwL AXs absolute interest 绝对权益
vG'JMzAm absolute order of discharge 绝对破产解除令
g+ik`q(ge absolute profit margin 绝对利润幅度
y[*Bw)F\N absolute value 实值；绝对值
!O=J8;oLk absolutely vested interest 绝对既得权益
Wm p,,H absorbed cost 已吸收成本；已分摊成本
FDB^JH9d absorption 吸收；分摊；合并
5Pis 0fa absorption rate 吸收率；摊配率；分摊率
]_S&8F}| ACB Finance Limited 亚洲商业财务有限公司
Z6}B}5@y acceptable form of reciprocity 合理的互惠条件
$Nr :YI acceptable rate 适当利率；适当汇率
~;Ga65_6_ acceptance agreement 承兑协议
! K~PH acceptance for honour 参加承兑
"YlN_ U acceptor 承兑人；接受人；受票人
=OIx G}* acceptor for honour 参加承兑人
7XE/bhe%S accident insurance 意外保险
"}i\" x;s Accident Insurance Association of Hong Kong 香港意外保险公会
.[1"Med J accident insurance scheme 意外保险计划
':71;^zXf accident year basis 意外年度基准
"WTnC0< accommodation 通融；贷款
*/Oq$3QGsV accommodation bill 通融票据；空头票据
vj I>TIy
accommodation party 汇票代发人
Vwp fkD` account balance 帐户余额；帐户结余
UW+|1Bj_: account book 帐簿
R qS2Qo] account collected in advance 预收款项
%@Nuzdp
account current book 往来帐簿
fiSc\C ~ account of after-acquired property 事后取得的财产报告
cvpcadN[ account of defaulter 拖欠帐目
E3# }:6m account payable 应付帐款
a;eV&~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
Kc= &jCn account receivable 应收帐款
tVUoUl account receivable report 应收帐款报表
%C%~f {4 account statement 结单；帐单；会计财务报表
T`{W$ 4XS account title 帐户名称；会计科目
uj$b/I>.' accountant's report 会计师报告
f1;Pz r Accountant's Report Rules 会计师报告规则
r >:7)p!| accounting and auditing procedure 会计与审计程序；会计与核数程序
8|A*N< h Accounting Arrangements 《会计安排》
O2E6F^.pYw accounting basis 会计基础
8CxC` *L( accounting by Official Receiver 破产管理署署长呈交的帐目
I
U/HYBJH Accounting Circular 《会计通告》
1(`>9t02/? accounting class 会计类别
U:eahK accounting date 记帐日期；会计结算日期
dA[Z\ accounting for money 款项核算
!GcH ) Accounting Officer 会计主任
M0<gea\ = accounting period 会计报告期；会计期
iWu$$IV?- accounting policy 会计政策；会计方针
2G8f4vsC[ accounting practice 会计惯例
o$>A;< accounting principle 会计准则
"
1YARG u accounting record 会计记录
tL1"Dt> accounting report 会计报告
u>j:8lhtV Accounting Services Branch [Treasury] 会计事务部〔库务署〕
x68$?CD Accounting Society of China 中国会计学会
!tGXh9g accounting statement 会计报表
ir<HC 'D[ accounting system 会计制度；会计系统
]<mXf~zg
accounting transaction 会计事项；帐务交易
dm1W C:b accounting treatment 会计处理
_e AZ_@ accounting year 会计年度
AD4KoT& accretion 增值；添加
<">tB"="b accrual 应计项目；应累算数目
k9`Bi` wp accrual basis 应计制；权责发生制
'{ j.5~4y accrual basis accounting 应计制会计；权责发生制会计
-A>1L@N accrue 应累算；应计
[ZS}P accrued benefit 应累算利益
le%_[/_I| accrued charges 应计费用
*p{wC
r accrued cumulative preference share dividend 应累算的累积优先股股息
8Letpygm accrued expenses 应累算费用
WR QJ6B accrued interest payable 应付利息；应计未付利息
Vd[ [< accrued interest receivable 应收利息；应计未收利息
r{.DRbn accrued right 累算权益
>Liv] . accruing profit 应累算的利润
-tWkN^j8+ accumulated fiscal reserve 累积财政储备
^1M :wX r accumulated profit 累积利润；滚存溢利
XCO{}wU)> accumulated reserve 累积储备
[^B04x@ accumulation of surplus income 累积收益盈余
_ 9 7 acquired assets 既得资产
w? A&X B+ acquisition 收购；购置；取得
yzt6 acquisition cost 购置成本
xt@zP )6G acquisition expenses 购置费用
RQ# g n acquisition of 100% interest 收购全部股权
2~+ _T acquisition of control 取得控制权
|?0Cm|? acquisition of fixed assets 购置固定资产
A,rgN;5fb acquisition of shell “买壳”
2-i>ymoOS acquisition price 收购价
]Kb act of God 天灾
3!^5a %u acting partner 执事合伙人
x|G# oG)_ active market 买卖活跃的市场；交投畅旺的市场；旺市
|l(rR06#.] active partner 积极参与的合伙人
s8 .O L_e active trading 交投活跃
LbDhP G`u actual circulation 实际流通
7nB@U$]-Sz actual cost 实际成本
|D%i3@P&ZR actual expenditure 实际开支；实际支出
!.mMO_ 4} actual income 实际入息；实际收入；实际收益
6|3$43J,F actual market 现货市场
~M%r.WFpA actual price 现货价；实际价格
,2vPmff actual profit 实际利润
stz1e
dP actual quotation 实盘；实际价位；实际报价
gT*0WgB actual year basis 按实际年度计算
P]-d (N}/H actuals 实货
VZ{aET! actuarial investigation 精算调查
J')Dt]/9 actuarial principle 精算原则
XX",&cp02V actuarial report 精算师报告
;=1]h& S Actuarial Society of Hong Kong 香港精算学会
t0p^0 actuarial valuation 精算师估值
<#JJS}TLk actuary 精算师
DoAK]zyJA
ad referendum agreement 暂定协议；有待覆核的协定
e!b?SmNN ad valorem duty 从价税；按值征税
wxEFM)zr ad valorem duty system 从价税制
*yOpMxE ad valorem fee 从价费
A@#9X'C $^ ad valorem tariff 从价关税
O.CRF-` t additional allowance 额外免税额
2>0[^ .;" additional amount for unexpired risk 未过期风险的额外款额
j8 nG
Gx additional assessable profit 补加应评税利润
)nyud$9w' additional assessment 补加评税
$A)i}M;uK additional commitment 额外承担
%>}6>nT# additional commitment vote 额外承担拨款
$}r*WZ
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
M%+l21& additional dependent parent allowance 供养父母额外免税额
{.O Bcx additional provision 额外拨款
9*2A}d H additional stamp duty 附加印花税
. Y[sQO~% additional tax 补加税罚款；补加税款
x F7C1g( Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z-K?Ak B1 adjudged bankrupt 被裁定破产
(Y \aV+9[ adjudicated bankrupt 裁定破产人
!Gsr* F{. adjudication fee 裁定费；评定印花税额手续费；评估契据费
~aa`Y0Ws], adjudication of bankruptcy 裁定破产；宣告破产
I{Ate L adjudication of insolvency 裁定无力偿还债务
\Rop~gD adjusted actual 经调整的实数；调整后的实数
o Hds s;q adjusted current assets 经调整的流动资产；调整后的流动资产
w<-8cvNhiz adjusted figure 经调整的数字；调整后的数额
BL6t> adjusted liabilities 经调整的负债；调整后的负债
#~%tdmGuL adjusted loss 经调整的亏损；调整后的亏损
4(Gs$QkSo| 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
" & 'Jw adjusted profit 经调整的利润；调整后的利润
h" cLZM:6 adjusted surplus 经调整的盈余额；调整后的盈余额
{; ]:}nA adjusted value 经调整的价值；调整后的价值
Q[`J= adjustment 调整；修订；理算〔保险〕
/~V .qisZ adjustment centre 调剂中心
<@ D`16%& adjustment lag 调整过程的时间差距；调整时差
'm9f:iTr adjustment mechanism 调整机制
h.FC:ym" adjustment of loss 亏损调整
*IUw$|Z6z) adjustment process 调整过程；调整程序
B) J.(k`p adjustment range 调整幅度
|5S/h{gq administered exchange rate 受管制汇率
@kC>+4s! Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>K**SjVG administration expenses 行政费用
i X qB-4" administration fee 手续费；行政费
aW]! $ administration in bankruptcy 破产管理
!xyO administration order 遗产管理令
1C(6.7l administrator 管理人；遗产管理人
3Vj uk7 administrator of the estate 遗产管理人
GJ W+'-f admission of debt 债项承认书
9qkH ~B7 admission of proof 接纳债权证明
R4GmUCKB= advance 放贷款项；垫付款项；预支款项；预付款项
2 j8^Z advance account 暂支帐目；预付款帐户
1XQJ#J 1/ advance compensation 预付补偿金
]8KAat~J advance from shareholder 股东垫款
x nWCio>M advance pending reimbursement 预支以待日后付还
X m& L@2V advanced economy 先进经济体系
oomB/"Z advancement 预付；预付财产
#$7 z advances warrant 垫款令
X9C)FS advancing 贷出
]uO 8 adverse balance 逆差
pe=Ou 0 adverse exchange 逆汇
Yf
>SV # advertisement addressed to shareholders 在报章刊登的致股东通告
&hWLG<IE advice for collection 托收通知书
i"2[OM\j7 advice of drawing 提款通知书；汇票通知书
fBS`b[ x advice of payment 付款通知
R?!xO-^t Advisory Committee [Securities and Futures Commission]
6z@OGExmd# 谘询委员会〔证券及期货事务监察委员会〕
WV_y@H_ Advisory Committee on Diversification 经济多元化谘询委员会
de]r9$ D affidavit 誓章；遗产申报誓章
9H:5XR affidavit of no receipt 述明无收款的誓章
::Y affiliate 联号；联营公司；附属公司
~Fv&z'R affiliated company 附属公司；联号；联营公司
9.ZhkvR4A affirmation [estate duty] 非宗教式宣誓〔遗产税〕
HubSmbS1 affordability 负担能力
Z\6&5r= African Development Bank [AfDB] 非洲开发银行
-=,% 9 r after-acquired property 事后取得的财产
[?$ZB),L8 after-hours dealing 市后交易
0 ;kcSz after-tax profit 税后盈利；税后利润；税后溢利
Z)Y--`*
agency agreement 代理协议
2MwR jh_ agency expenses 代理机构的开支
c(Zar&z,E agency fee 代理费
]bCeJE.+) Agency Law 《代理法》
c n#JO^8 agent 代理人；承销人
bG=CIa&@ agent of company 公司代理人
s.+2[R1HF agent's fee 代理人费；经纪费
N+)4]ir> aggregate 总计；总数；总体数字
$b y-?z(( aggregate amount 总款额；总额
^! / 7 aggregate assets and liabilities 总体资产与负债
l4u@0;6P aggregate at constant price 按固定价格计算的总体数字
6+"P$Ed#i aggregate demand 总需求
-G&>b
D aggregate gross position 总持仓量
+RS>#zd/= aggregate limit 总限额
Q >[*Y/`I aggregate of salaries tax 合计薪俸税
} Zu2GU$6 aggregate performance 总体表现；总体业绩
(yQ]n91 Q, aggregate supply 总体供应
7qSl qA<Hs aggregate surplus 总盈余
Dt?O_Bdv[ aggregate total 整体总额
2xR b$QF aggregate value 总值；合计价值
Okm&b g aggregated basis 合计基准
QA7SQ cd, aggregated net chargeable income 合计应课税入息实额
eA9U|&o aggregation 合并计算；合计；总和
<Ur(< WTV aggregation of incomes of husband and wife 夫妇入息合并计算
E< nXkqD aggregation of property 财产的总和
v<iMlO Et agio 差价；贴水
>ijFQ667>j 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》
yO.3~H)c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+;SQ }[ 《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》
o<P@:}K Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
:Z( ?Ct&8 《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》
|,M&k s Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
r*]0PQ{? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
86O"w*9 agreement for a settlement 授产协议
s mub > V agreement for assignment 转让协议
?6.vd]oNO agreement for sale 售卖协议；买卖协议
f%9EZ+OP agreement for sale and purchase 买卖协议
8>a/ x , agreement for the payment of interest 支付利息协议
{Pm^G^EP agreement for the repayment of money 还款协议
tdg.vYMDPC agreement of reinsurance 再保险协议
/9dV!u !; Agricultural Bank of China 中国农业银行
+4^XF Pq~ air passenger departure tax 飞机乘客离境税
/!ZeM Y:x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
)}L*8 LV airport tax 机场税
> kOc a alcohol duty 酒精税
_.0c~\VA alienation 让与；让渡；转让
3n9$q r= ' alimony 生活费；赡养费
p'1n'|$e All Ordinaries Index [AOI] 所有普通股指数
E 5}T_~-{ all risks 全险；综合险
@-~YQ@ 08` All Sales Record for Stock Market 《股票市场成交报告》
Zzr+p. Allied Capital Resources Limited 新联财务有限公司
q]q(zUtU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
jfF,:(P%W allocation letter 拨款信件
+:1ay^YI allocation of fund 分配款项；预留款项
~a m]G0 allocation of profit 利润分配；溢利分配
2pFOC;tl allocation warrant 拨款令
c/
%5IhX? allotment 分配；配股
7r?O(0> allotment notice 股份配售通知；配股通知
K0 .f4 o allotment of shares 股份分配
_`Ey),c _ allowable 可获宽免；免税的
K6=-Zf allowable business loss 可扣除的营业亏损
|Axg}Q| allowable expenses 可扣税的支出
J'^s5hxn+0 allowance 免税额；津贴；备抵；准备金
5}
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2 {c ;ELq allowance for depreciation by wear and tear 耗损折旧免税额
%~P]x7%| allowance for funeral expenses 殡殓费的免税额
>|SB]'C | allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2#&9qGR allowance for repairs and outgoings 修葺及支出方面的免税额
hABC
rd Em allowance to debtor 给债务人的津贴
P$_Y:XI ! alteration of capital 资本更改
!3Fj`Oh alternate trustee 候补受托人
"{;]T amalgamation 合并
AWC zu5ve ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^T"9ZBkb ambit of charges 征税范围；收费范围
uHBX}WH
amended valuation 经修订的估值
xjOy3_Js American Commodities Exchange 美国商品交易所
bT- (lIU American Express Bank Limited 美国运通银行
J ]i vIQ American Stock Exchange 美国证券交易所
|# R;pEn amortization 摊销
DrbjqQL+. amount due from banks 存放银行同业的款项
'dM &~L SQ amount due from banks abroad 存放海外银行同业的款项
-yfyd $5j amount due from holding companies 控股公司欠款
#C|:] moe amount due from local banks 存放本港银行同业的款项
Ou/@!Y1 amount due to banks 银行同业的存款
* JGm amount due to banks abroad 海外银行同业的存款
iQ*JU2;7 t amount due to holding companies 控股公司存款
d+~c$(M) amount due to local banks 本港银行同业的存款
V BR@f<2L amount due to outport banks 外埠银行同业的存款
Pgf$GXE amount for note issue 发行纸币的款额
f2[z)j7 amount of bond 担保契据的款额
OTd=(dwh amount of consideration 代价款额
o1"U'y-9V amount of contribution 供款数额
S]ZO *+ amount of indebtedness 负债款额
=O1CxsKt6 amount of principal of the loan 贷款本金额
T3Kq1
Rh amount of rates chargeable 应征差饷数额
YD2M<.U amount of share capital 股本额
//KTEAYyy# amount of sums assured 承保款额
7>xxur& amount of variation 变动幅度
N'Va&"&73> amount of vote 拨款数额
_6THyj$f amount payable 应付款额
`m<l8'g amount receivable 应收款额
Cca(
oV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
N J:]jd analysis 分析
/MTS>[E ancillary risk 附属风险
(rFY8oHD annual account 周年帐目；周年帐目报表；年度决算；年结
CU6rw+Vax annual accounting date 年结日期
l0Jpf9Aue annual allowance 每年免税额；年积金；年度津贴；年津
NFY,$ annual balance 年度余额
(Z.K3 annual disposable income 每年可动用收入
K]zBPfx annual estimates 周年预算
FB@c
+*1 annual fee 年费
NAV}q<@v annual general meeting 周年大会
?PiJ7| annual growth rate 年增率；每年增长率
VZYd CZ&l7 annual long-term supplement 长期个案每年补助金
E5 H6&XU annual pensionable emolument 可供计算退休金的年薪
<VB annual report 年报
'mpY2|]\$ Annual Report on the Consumer Price Index 《消费物价指数年报》
+OK.[ji? annual return 周年报表；周年申报表；每年报税表格
Yg/ e 8Q2 Annual Return Rules 《周年报表规则》
5ejdf annual review of consumer prices 每年消费物价回顾
t d q;D annual roll-forward basis 逐年延展方式
En+4@BC annual salary 年薪
kP%'{ annual statement 年度报表；年度决算表
) !3XM 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
Rg<y8~|'} annuitant 年金受益人
=Xm
[ annuity 年金
C2AP annuity contract 年金合约
6VolTy@(x annuity on human life 人寿年金
QV+(' antecedent debt 先前的债项
Po&gr@e.V ante-dated cheque 倒填日期支票
g63:WX-\ anticipated expenditure 预期开支
)8ctNpQt anticipated net profit 预期纯利
Y {Klwn anticipated revenue 预期收入
Gw! jYnU anti-inflation measure 反通货膨胀措施
,f$A5RN anti-inflationary stance 反通货膨胀立场
tNbCO+rZ
apparent deficit 表面赤字
,bmiIW % apparent financial solvency 表面偿债能力
ma~WJ0LM\ apparent partner 表面合伙人
zi2hi9A application for personal assessment 个人入息课税申请书
VyCBJK application of fund 资金应用
qOZe\<.V< application to release as liquidator and to destruct the books of accounts and documents
{\`#,[ 申请免除清盘人职务及毁灭帐簿与文件
7\JRHw appointed actuary 委任精算师
9g J`H' appointed auditor 委任核数师；委任审计师
/,2Em > appointed trustee 委任的受托人
g[-'0d \1 appointer 委任人
T $GhE apportioned pro rata 按比例分摊
@]WN|K apportionment 分配；分摊
~c! XQJ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
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Qtrc\91 apportionment formula 分摊方程式
n0O- Bxhl apportionment of estate duty 遗产税的分摊
p:k>!8.Qho appraisal 估价；评估
GpN tvo~ appreciable growth 可观增长
/V46 :` V appreciable impact 显着影响
Nk86Y2h appreciable increase 可观增长
?5'UrqYSW appreciation 增值；升值
nW{ ).
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Z> appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_4owxYSDke appreciation tax 增值税
`t {aN|3V[ appropriation 拨款；拨用；拨付
d;:+Xd` appropriation account 拨款帐目
vxZvK0b620 Appropriation Bill 拨款法案
'RTz*CSZ appropriation-in-aid system 补助拨款办法
ZR6KE_ approved assets 核准资产
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H00l approved basket stock 认可一篮子证券
4B-v\3Ff approved budget 核准预算
j? g{ *M approved charitable donation 认可慈善捐款
wCkhE,#-_ approved charitable institution 认可慈善机构
JDD(e_dw approved currency 核准货币；认可货币
dW,$yH _ approved estimates 核准预算
opjrU$<]N approved estimates of expenditure 核准开支预算
\.9-:\'( approved overseas insurer 核准海外保险人
%z`b u2 approved overseas trust company 核准海外信托公司
<{3 VK approved pooled investment fund 核准汇集投资基金
:I+%v approved provident fund scheme 认可公积金计划
fHb0pp\[. approved provision 核准拨款
Y=x]'3}^ approved redeemable share 核准可赎回股份
7 zgU>$i approved regional stock 认可地区性证券
.^l;3*X@ approved retirement scheme 认可退休金计划
or]8;eQ? approved subordinated loan 核准附属贷款
?%iAkV arbitrage 套戥；套汇；套利
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arbitrageur 套戥者；套汇者
wP+wA}SN arbitrary amount 临时款项
F4e< =R arrangement 措施；安排；协定
+ 3aAL& arrears 欠款
4 rw<C07Z arrears of pay 欠付薪酬
^WVH z;
arrears of revenue 逾期未收税款；逾期未收的帐项
Tr(w~et articles of association 组织章程；组织细则；组织章程细则
3E+u)f lmB Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
X[(u]h` ascertainment of profit 确定利润
gK9@-e "Asia Clear" “亚洲结算系统”
jQj`GnN| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*9`@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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2! Asian Development Fund [ADF] 亚洲发展基金
F9]GEBLr Asian dollar bond 亚洲美元债券
elJLTG Asian dollar market 亚洲美元市场
(Y)$+9 Asian dollar rate 亚洲美元利率
Xi6XV3G Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)<UNiC Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
c 9= ;:E asked price 沽盘；喊价；索价；卖方报价
p3\F1]( Z assessable income 应评税入息
8qrE<RHU@ assessable loss 应评税亏损
i ?A4uyYwS assessable profit 应评税利润
%_( e{Mf) assessable value 应评税值
k,0JW=Vh>| assessed profit 估定利润
cIw)ScY assessed value 经评估价值
Ih{(d O; assessment 评税；评定；估价；评税单
\6T& gX assessment number 评税编号；估价编号
H8mmmt6g assessment of additional tax 补加税评税
J3oH ^ assessment of performance 业绩评估；实绩评价
GW]Y gf1t Assessor 评税主任
K`M 8[ %S asset price bubbles 资产价格泡沫
@@# ^G8+l asset-backed securities 具资产保证的证券
va:5pvt2& assets accretion 资产增值
ss-{l+Z5 assets and liabilities 资产与负债
"/S-+Ufn assets betterment statement 资产递增表；资产改进表
2p Q
zT assets lending 实物放款；有抵押贷款
f-k%P$"X& assets of the company passing on the death 死者去世时转移的公司资产
d TB^6 >H assets pledged as security for liabilities 用作负债抵押的资产
W+cmn )8 assets portfolio 资产投资组合
DKPX_:: assets price 资产价格
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v0{z09* assets quality 资产质素
l7Zqk GG] assets realization 资产变现
2h@/Q)z assets refinancing arrangement 资产再集资安排
(ye1t96 assets securitization 资产证券化
Z0`Bn5 assets situated outside Hong Kong 在香港以外地方的资产
^GD"aerNr assets stripping 削减资产；拆卖资产
?.LS _e _0 assets value 资产值
.Lr;{B assignee 承让人
x<>#G~- assignment 转让；转让书；转让契
] L"jt8E assignment of interest 权益转让
?R(fxx assignment of letters patent and trade mark 专利证书及商标转让
yS0!#AG assignment of property 物业转让；物业转让书
X"z ^4?Aj+ assignment right 转让权
LS}u 6\( assignor 转让人
5hr$tkk L associate 有联系的人；有关连人士；相联者；合伙人；联系人
MXh0 a@*] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@dvlSqm) associate member 附属会员
2y>~<S associated body corporate 相联法人团体
`k+ci7; associated company 相联公司；联属公司
`1=n H/E associated corporation 相联法团
H!y1& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
etMQy6E\ 公认会计师公会〔英国〕
'P0:1"> Association of Futures Exchange Brokers 香港期货经纪协会
`WboM\u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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Tp association of underwriters 承保人组织
1 a P3oXLL assumption of control 接管
g=0`^APql assurance 担保；保险；转易；转易书
AU -, assurance of interest 权益的转易
W;4rhZEgd at 19XX price 按一九ＸＸ年价格计算
}R=n!Y$F at a discount 按赔价计算；按贴水价格计算；打折扣
c$Z3P%aP'V at a premium 按溢价计算；按升水价格计算
FO<PMK at call 通知付款；按通知
H9?(5 at constant market price 按固定市价计算
J /mLmSx at constant price 按固定价格计算
9. 6"C<eYt at cost 按成本计算
UMILAoR at current market price 按当时市价计算；按现时市价计算
bBk_2lg=4) at current price 按当时价格计算；按现时价格计算
4@AY~"dq at factor cost 按要素成本计算；按生产要素成本计算
i %_W{;e at money-of-the-day price 按付款当日价格计算
dY5 m) ? at or better 按指定或较佳价位〔买卖指令〕
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u d& at par 按面值计算；平价
7 hQXGY,q at sight 见票即付
InBnU`(r at the close 按收市盘
Y``50{7 at the opening 按开市盘
xAbx.\ attestation 见证；见证条款
1YV ;pEw3w at-the-money option 平价期权
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a3-3{ attorney 受权人；受托代表人
+ +w7jVi9 attornment 新拥有人承认书
RZoSP(6 attributable profit 可归属利润
aZn]8jC% attributable share value 可归属股份价值
K~$A2 b95 Auckland Stock Exchange 奥克兰证券交易所
hfE5[ auction 拍卖
RL4J{4K auctioneer 拍卖商
{e~#6.$: audit 审计；核数
~_6~Fi Audit Commission 审计署
cc - liY " Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/>Kd w 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
6hp>w{+ audit review 帐目审查
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Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
\NU^Jc_k7 audited account 审计帐目；经审计的帐目
:%7y6V* audited annual account 经审计的周年帐目
.; }vp* audited balance sheet 经审计的资产负债表
UCV 1 { auditor 核数师；核数主任；审计师
O$z XDxn auditor's certificate 核数师证明书；审计师证明书
vX1 8
] auditor's report 核数师报告；审计师报告
B6ee\23 Aussie bond 澳元债券
C$WUg<kcK' austerity budget 紧缩预算
=hFIH \ x Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
uE] HU Australia All Ordinaries Index 澳洲所有普通股票指数
2>TOC BB" Australian Dollar [AUD] 澳元
3N c#6VI Australian Options Market 澳大利亚期权市场
"`g5iUHqUl Australian Securities Commission 澳洲证券事务监察委员会
g]&7c:/ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1i3 ; P/ Australian Stock Exchange 澳大利亚证券交易所
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_rCT Austrian Schilling [ATS] 奥地利先令
7" Qj(N authentication 认证；鉴证
ZDny=&># authority to purchase 委托购买证；委购书
K93L -K^J authorization 认可；核准；授权；授权书
%4' < 0 authorization by direction 指示授权
eFKF9m authorization by instruction 指令授权
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w5 authorization by warrant 令状授权
n=Ze p{^ authorization of unit trust 单位信托的认可
JOwm|%>3a authorized agent 指定代理人
D[/h7Ha authorized capital 法定资本
X'FDQoH authorized clerk 出市员
5<U:Y y authorized dealer 认可交易商
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1ZJT authorized financial institution 认可财务机构
R&.mNji* authorized fund 认可基金
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@Ngvu authorized fund house 获授权的基金公司；认可基金公司
(;VlK#rnC authorized institution 认可机构
":@\kw authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
~'1gX`o: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y % 9$! authorized insurer 获授权保险人；获认可承保人
f[}(E authorized investment 特准投资项目
%9v l authorized person 获授权人
DwmK?5 p authorized representative 获授权代表
sg` authorized share capital 法定股本
q7z`oK5 automated quotation system 自动报价系统
1 A%0y)] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
lT^/ 8Z<g 自动交易系统〔香港期货交易所有限公司〕
- .xiq0 automatic adjustment mechanism 自动调整机制
Mc,3j~i automatic adjustment system 自动调整系统
?_ 476A Automatic Clearing House 自动票据交换所
+~(SeTY automatic exchange rates accumulation system 自动化汇率累集系统
KE[!{O^(a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
C&|K7Zp0v automatic teller machine [ATM] 自动柜员机
jYU N: autopay 自动转帐
S^s |/!> available assets 可用资产
\uPyvA = available fiscal reserve 现存财政储备
*Xcqnu(' available profit 可用利润
W6 gI# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
,>!%KYD/f average 平均；平均数；海损
I'`90{I average basic salary 平均基本薪金
t =V| ' average consumer expenditure 平均消费开支；一般消费开支
3c%_RI. average cost 平均成本
:a/l9 m( average cost of land production 增辟土地平均成本
O NVhB average daily turnover 平均每日成交额
y%Rq6P=4Q average daily wage rate 平均每日工资率
Ie4\d2tQ; average expenditure pattern 平均开支模式
@yM $Et5 average growth rate 平均增长率
@U+#@6 average net fixed assets 固定资产平均净值
/|0xOiib average of relatives 相对价格平均数
Z_U4Yy'NNw average price 平均价格
6 0TM!\ average propensity to consume 平均消费倾向；一般消费倾向
<$(y6+lY average propensity to save 平均储蓄倾向；一般储蓄倾向
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,\ *)5 average rate 平均率
]sTb Ew.[ average revenue 平均收入；平均收益
:
&bJMzB average stock 平均库存；平均存货
qCkC 2Fy( average yearly rent 平均年租
v]Fw~Y7 l! avoidance of double taxation 避免双重课税
"%}24t% avoidance of tax 避税
