A:
5OPvy,e6 A share Ａ股；甲类股份
7
2i&-`&4 abatement of tax 减税；减扣免税额
L_ T+KaQCH ABN AMRO Bank N.V. 荷兰银行
Tcv/EST above-the-line expenditure 线上项目支出；经常预算支出
.|CoueH above-the-line receipt 线上项目收入；经常预算收入
TP| ogF? ABSA Asia Limited 南非联合亚洲有限公司
q sEFf(9G absolute change 绝对数值变更
mph9/ %]S absolute expenditure 实际开支
VI|2vV6? absolute guideline figure 绝对准则数字
'h;qI& absolute interest 绝对权益
;>/Mal absolute order of discharge 绝对破产解除令
c0l?+:0M absolute profit margin 绝对利润幅度
`
>>]$ZJ absolute value 实值；绝对值
cSv; HN: absolutely vested interest 绝对既得权益
``]NB=N}{1 absorbed cost 已吸收成本；已分摊成本
N`d%4)|{ absorption 吸收；分摊；合并
Za?BpV~ absorption rate 吸收率；摊配率；分摊率
#lik: ? ACB Finance Limited 亚洲商业财务有限公司
+BM[@?"hrh acceptable form of reciprocity 合理的互惠条件
'Sgz\ =K acceptable rate 适当利率；适当汇率
GB Vqc!d acceptance agreement 承兑协议
"PS ) "t acceptance for honour 参加承兑
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kVy*" acceptor 承兑人；接受人；受票人
Mig l acceptor for honour 参加承兑人
d%L/[.& accident insurance 意外保险
M%$ITE Accident Insurance Association of Hong Kong 香港意外保险公会
6)ysiAH? accident insurance scheme 意外保险计划
~-G_c=E? accident year basis 意外年度基准
:_ F 8O accommodation 通融；贷款
Piw i accommodation bill 通融票据；空头票据
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`O accommodation party 汇票代发人
M @G\b^ " account balance 帐户余额；帐户结余
=eS?`| account book 帐簿
V@y&n1?6 account collected in advance 预收款项
s^.tj41Gx} account current book 往来帐簿
. qf~t/o account of after-acquired property 事后取得的财产报告
tCRsaDK> account of defaulter 拖欠帐目
\R-'<kN.* account payable 应付帐款
uK#2vgT account payee only [A/C payee only] 只可转帐；存入收款人帐户
6wbH{}\ll account receivable 应收帐款
CRiqY_gBf account receivable report 应收帐款报表
?I+$KjE + account statement 结单；帐单；会计财务报表
9D ,!] account title 帐户名称；会计科目
r}(m jC"o accountant's report 会计师报告
JJs*2y Accountant's Report Rules 会计师报告规则
&Cm]*$? accounting and auditing procedure 会计与审计程序；会计与核数程序
UxF9Ko( ]d Accounting Arrangements 《会计安排》
{,(iL8,^ accounting basis 会计基础
Yi[MoYe/K accounting by Official Receiver 破产管理署署长呈交的帐目
>o3R~ [ Accounting Circular 《会计通告》
iv],:|Mbd accounting class 会计类别
=HV${+K=~ accounting date 记帐日期；会计结算日期
fo~*Bp()-E accounting for money 款项核算
'R- g:X\{ Accounting Officer 会计主任
" j_cI-@6 accounting period 会计报告期；会计期
MXDCOe~07 accounting policy 会计政策；会计方针
K W
ZEi? accounting practice 会计惯例
&v;o }Q}E{ accounting principle 会计准则
pp{p4Z accounting record 会计记录
z
yp3 +| accounting report 会计报告
mC-wPi8 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
FJK lqM5] Accounting Society of China 中国会计学会
Jk7 Am-.0 accounting statement 会计报表
1_;{1O+B accounting system 会计制度；会计系统
ox\ D04:M accounting transaction 会计事项；帐务交易
nz#eJ accounting treatment 会计处理
4b, + ; accounting year 会计年度
62Tel4u accretion 增值；添加
\Mdi eO* accrual 应计项目；应累算数目
MR5[|kHJT accrual basis 应计制；权责发生制
`ueOb accrual basis accounting 应计制会计；权责发生制会计
CvEIcm=t accrue 应累算；应计
Nz*,m'-1e accrued benefit 应累算利益
8A::q ; accrued charges 应计费用
{gD`yoPrV accrued cumulative preference share dividend 应累算的累积优先股股息
^j10
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"3a} ~J<g accrued interest payable 应付利息；应计未付利息
6V@_?a-K accrued interest receivable 应收利息；应计未收利息
K_:2s DCaN accrued right 累算权益
Y7I\<JG< accruing profit 应累算的利润
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cR accumulated fiscal reserve 累积财政储备
e" {"g[b/7 accumulated profit 累积利润；滚存溢利
ma<uXq accumulated reserve 累积储备
Z#^|h0 accumulation of surplus income 累积收益盈余
e{XzUY6 acquired assets 既得资产
$"MVr5q6 acquisition 收购；购置；取得
:)T *:51{# acquisition cost 购置成本
kd]CV7(7 acquisition expenses 购置费用
gf9U<J#&C acquisition of 100% interest 收购全部股权
"!eq~/nk acquisition of control 取得控制权
0_Elx c acquisition of fixed assets 购置固定资产
>El]5M7h7 acquisition of shell “买壳”
QP%Hwt]+ acquisition price 收购价
`
vFD O$K act of God 天灾
\d]Y#j< acting partner 执事合伙人
DO+~ active market 买卖活跃的市场；交投畅旺的市场；旺市
N[fwd=$\# active partner 积极参与的合伙人
gX(Xj@=(& active trading 交投活跃
z}Us+>z+jc actual circulation 实际流通
,`k6 @4 actual cost 实际成本
qK2jJ3)> actual expenditure 实际开支；实际支出
utl-#Wwt/ actual income 实际入息；实际收入；实际收益
,S<) ) actual market 现货市场
PX2b(fR8_O actual price 现货价；实际价格
HD2C^V2@M actual profit 实际利润
]s E)-8 actual quotation 实盘；实际价位；实际报价
;vol Bfv actual year basis 按实际年度计算
njO~^Hl7 actuals 实货
1w7XM0SHcn actuarial investigation 精算调查
4i }nk
T actuarial principle 精算原则
F#RN m5 actuarial report 精算师报告
jAv3qMQA Actuarial Society of Hong Kong 香港精算学会
_Ex<VF u actuarial valuation 精算师估值
PlK3; actuary 精算师
/lPnf7 ad referendum agreement 暂定协议；有待覆核的协定
ka ;=%*7T ad valorem duty 从价税；按值征税
mh` uvqY ad valorem duty system 从价税制
B.;@i;7L ad valorem fee 从价费
k'Pv Ql"I ad valorem tariff 从价关税
_ 8F;-7Sz additional allowance 额外免税额
kzNRRs\e additional amount for unexpired risk 未过期风险的额外款额
S#He OPR L additional assessable profit 补加应评税利润
aJ F/y3 additional assessment 补加评税
Q-#<{' ( additional commitment 额外承担
h x8pg,X additional commitment vote 额外承担拨款
i_*. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
|:4?K*w", additional dependent parent allowance 供养父母额外免税额
K IR3m
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additional stamp duty 附加印花税
5} ur,0{ additional tax 补加税罚款；补加税款
5K682+^5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
K : +q9;g adjudged bankrupt 被裁定破产
4GeN <9~YS adjudicated bankrupt 裁定破产人
f&$;iE adjudication fee 裁定费；评定印花税额手续费；评估契据费
A{k1MA<F6 adjudication of bankruptcy 裁定破产；宣告破产
/ FpPf[ adjudication of insolvency 裁定无力偿还债务
|`Yn'Mj8rm adjusted actual 经调整的实数；调整后的实数
^,vFxN- -q adjusted current assets 经调整的流动资产；调整后的流动资产
S~ S>62 adjusted figure 经调整的数字；调整后的数额
RW1+y/#%P adjusted liabilities 经调整的负债；调整后的负债
&V SZ adjusted loss 经调整的亏损；调整后的亏损
{ D|ST2:E 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
<Kr`R+Q$DN adjusted profit 经调整的利润；调整后的利润
IR: { { ( adjusted surplus 经调整的盈余额；调整后的盈余额
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U 0~BcFpD adjustment 调整；修订；理算〔保险〕
9 BU#THDm adjustment centre 调剂中心
0T#z"l<L adjustment lag 调整过程的时间差距；调整时差
NV?XZ[<*< adjustment mechanism 调整机制
"oFi+']* adjustment of loss 亏损调整
f}4A ,%:1 adjustment process 调整过程；调整程序
bj 8pqw|; adjustment range 调整幅度
4KSq]S. administered exchange rate 受管制汇率
uTPAf^| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=_g#I administration expenses 行政费用
LjW32>B administration fee 手续费；行政费
I8B0@ZtV administration in bankruptcy 破产管理
9n_Rk W5g administration order 遗产管理令
xx7&y !_ administrator 管理人；遗产管理人
Q8QB{*4 administrator of the estate 遗产管理人
3PL0bejaT7 admission of debt 债项承认书
+j+
v(- admission of proof 接纳债权证明
.m>Q lh
advance 放贷款项；垫付款项；预支款项；预付款项
Q*1'k %7 advance account 暂支帐目；预付款帐户
rUyGTe(@h advance compensation 预付补偿金
w L>*WLfR advance from shareholder 股东垫款
T"C.>G'[B advance pending reimbursement 预支以待日后付还
f?eq-/U R advanced economy 先进经济体系
99By.+~pX advancement 预付；预付财产
_dCDT$^&r advances warrant 垫款令
ot! m =s advancing 贷出
TvT>UBqj= adverse balance 逆差
sKR%YK
"A adverse exchange 逆汇
u8| CeA advertisement addressed to shareholders 在报章刊登的致股东通告
On!+7 is' advice for collection 托收通知书
qxHn+ O!h advice of drawing 提款通知书；汇票通知书
/YJBRU2 advice of payment 付款通知
#*"V'dj;e Advisory Committee [Securities and Futures Commission]
v3t<rv 谘询委员会〔证券及期货事务监察委员会〕
3="vOSJ6& Advisory Committee on Diversification 经济多元化谘询委员会
eLXL5&}`fh affidavit 誓章；遗产申报誓章
OK`^DIr5l affidavit of no receipt 述明无收款的誓章
s~B)xYmyB' affiliate 联号；联营公司；附属公司
^4Xsd h5 affiliated company 附属公司；联号；联营公司
\ISg6v{/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7F~g A74h affordability 负担能力
'/0e!x/8 African Development Bank [AfDB] 非洲开发银行
%{:pBt:Z after-acquired property 事后取得的财产
Vjo[rUW after-hours dealing 市后交易
v.TgB) after-tax profit 税后盈利；税后利润；税后溢利
<n~.X<6V' agency agreement 代理协议
h4hp5 M agency expenses 代理机构的开支
gV\Y>y4v agency fee 代理费
F9% +7Op^ Agency Law 《代理法》
' |5o(6u' agent 代理人；承销人
,C 0y3pL agent of company 公司代理人
)Td{}vbIh agent's fee 代理人费；经纪费
X c"
%- aggregate 总计；总数；总体数字
5P\A++2 2Y aggregate amount 总款额；总额
X !0 7QKs aggregate assets and liabilities 总体资产与负债
JgKhrD x aggregate at constant price 按固定价格计算的总体数字
\{~CO{II aggregate demand 总需求
o~"Y_dLsW aggregate gross position 总持仓量
K{@xZ) aggregate limit 总限额
`D=`xSEYl aggregate of salaries tax 合计薪俸税
,1~zMzw ^ aggregate performance 总体表现；总体业绩
Vmh$c*TE aggregate supply 总体供应
/0fsn_ aggregate surplus 总盈余
mQ`2c:Rn&7 aggregate total 整体总额
D2gyn-] \ aggregate value 总值；合计价值
\awkt!Wa aggregated basis 合计基准
Y hm veV aggregated net chargeable income 合计应课税入息实额
a'Zw^g aggregation 合并计算；合计；总和
41+WIa
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kz6fU\U aggregation of property 财产的总和
h# Z ,ud_ agio 差价；贴水
R)*l)bpZ# Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
~%M*@ fm Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
:?FHqfN?_ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
K `<HZK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
vx ' ] ; 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
vZ57
S13 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*fv BB9raq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{[Y7h}7 agreement for a settlement 授产协议
.\ya agreement for assignment 转让协议
Zby3.=.e agreement for sale 售卖协议；买卖协议
AL,7rYZG$ agreement for sale and purchase 买卖协议
OW@) 6 agreement for the payment of interest 支付利息协议
xJU]py~o agreement for the repayment of money 还款协议
:g|NE\z`)/ agreement of reinsurance 再保险协议
mEi(DW)( Agricultural Bank of China 中国农业银行
6vps`k$,~ air passenger departure tax 飞机乘客离境税
Sf.OBU1rs Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
p9u'nDi airport tax 机场税
r@v t.t0# alcohol duty 酒精税
w{2CV\^>5 alienation 让与；让渡；转让
33D2^ Sf6" alimony 生活费；赡养费
$0un`&W All Ordinaries Index [AOI] 所有普通股指数
r%iFsV_ all risks 全险；综合险
N! wuBRWR All Sales Record for Stock Market 《股票市场成交报告》
r WDD$4y Allied Capital Resources Limited 新联财务有限公司
c?. i;4yh all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~x<?Pj allocation letter 拨款信件
(EosLn
h0 allocation of fund 分配款项；预留款项
@|wU
@by{ allocation of profit 利润分配；溢利分配
Yo' Y-h# allocation warrant 拨款令
xf,A<j (o allotment 分配；配股
(jj`}Qe3U allotment notice 股份配售通知；配股通知
i|AWaG) allotment of shares 股份分配
|#< z\u } allowable 可获宽免；免税的
i$6rnS&C allowable business loss 可扣除的营业亏损
>1Hv c7DP allowable expenses 可扣税的支出
G/(,,T}eG allowance 免税额；津贴；备抵；准备金
hxM{}}. E allowance for debts 债项的免税额
B&B: P allowance for depreciation by wear and tear 耗损折旧免税额
:3
Hz!iZM allowance for funeral expenses 殡殓费的免税额
L*,h=#x( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
MusUgBQy allowance for repairs and outgoings 修葺及支出方面的免税额
[TUs^%2@ allowance to debtor 给债务人的津贴
!y/e
Fx alteration of capital 资本更改
6B7*| R> alternate trustee 候补受托人
esBv,b?*
amalgamation 合并
qGMU>J.;c ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
a@|H6:| ambit of charges 征税范围；收费范围
r6 3l( amended valuation 经修订的估值
!m9hL>5v R American Commodities Exchange 美国商品交易所
-qaO$M^ Q American Express Bank Limited 美国运通银行
,]: < l American Stock Exchange 美国证券交易所
(?^ F }] amortization 摊销
:A @f[Y'9 amount due from banks 存放银行同业的款项
\#Jq%nd amount due from banks abroad 存放海外银行同业的款项
'kC#GTZi amount due from holding companies 控股公司欠款
PI`Y%! P amount due from local banks 存放本港银行同业的款项
\mJR^t amount due to banks 银行同业的存款
`5wiXsNjLY amount due to banks abroad 海外银行同业的存款
6fI2y4yEz amount due to holding companies 控股公司存款
<8kCmuGlk amount due to local banks 本港银行同业的存款
1hi, &h amount due to outport banks 外埠银行同业的存款
0uW)&>W amount for note issue 发行纸币的款额
&g23tT#P? amount of bond 担保契据的款额
(GL'm[V amount of consideration 代价款额
J(/J;PW amount of contribution 供款数额
.JB1#&B + amount of indebtedness 负债款额
ftPhE)i amount of principal of the loan 贷款本金额
K39I j_3 amount of rates chargeable 应征差饷数额
Te?PYV- amount of share capital 股本额
':_gYA amount of sums assured 承保款额
@d|Sv1d% amount of variation 变动幅度
0n`Temb/ amount of vote 拨款数额
U;
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O AW_c.)5D amount receivable 应收款额
M!!vr8} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
LK*9`dzv=G analysis 分析
4xal m ancillary risk 附属风险
GeB&S!F annual account 周年帐目；周年帐目报表；年度决算；年结
z(^dwMw} annual accounting date 年结日期
4]0:zS *O annual allowance 每年免税额；年积金；年度津贴；年津
$yj*n; annual balance 年度余额
Je 9Z:s[ annual disposable income 每年可动用收入
rDoMz3[w annual estimates 周年预算
tK{#kApHGG annual fee 年费
b`S9#` annual general meeting 周年大会
PX&}g-M9 annual growth rate 年增率；每年增长率
7SYe:^Dx annual long-term supplement 长期个案每年补助金
Ph.RWy ") annual pensionable emolument 可供计算退休金的年薪
dQ-g\]d| annual report 年报
mSu$1m8 Annual Report on the Consumer Price Index 《消费物价指数年报》
wG)[Ik6: annual return 周年报表；周年申报表；每年报税表格
dJ])`S Annual Return Rules 《周年报表规则》
q8/k $5E annual review of consumer prices 每年消费物价回顾
t4: /qy annual roll-forward basis 逐年延展方式
( )ldn?v annual salary 年薪
:]Om4Q\-# annual statement 年度报表；年度决算表
KV&6v`K/N 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
tCR~z1 annuitant 年金受益人
`}sFT:1& annuity 年金
,d_rK\J annuity contract 年金合约
\vV]fX annuity on human life 人寿年金
4K`b?{){+a antecedent debt 先前的债项
mA,{E-T ante-dated cheque 倒填日期支票
Bv3B|D&+ anticipated expenditure 预期开支
>>C
S8 anticipated net profit 预期纯利
AOcUr) anticipated revenue 预期收入
]=xX_ anti-inflation measure 反通货膨胀措施
xpuTh "ED anti-inflationary stance 反通货膨胀立场
E
U RK zJk apparent deficit 表面赤字
B|9XqQ EI apparent financial solvency 表面偿债能力
$w-@Oa*h9U apparent partner 表面合伙人
edlf++r~ application for personal assessment 个人入息课税申请书
]S9Z 5l0 application of fund 资金应用
*x p_# application to release as liquidator and to destruct the books of accounts and documents
Q u8=zI>t 申请免除清盘人职务及毁灭帐簿与文件
!m'Rp~t appointed actuary 委任精算师
Y@MxKK uj appointed auditor 委任核数师；委任审计师
UEYJd&n0CB appointed trustee 委任的受托人
ze5#6Vzd& appointer 委任人
OR|Jc +LT apportioned pro rata 按比例分摊
"66#F apportionment 分配；分摊
gy|o#&e]% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
[GI2%uA0 apportionment formula 分摊方程式
!S GRK01 apportionment of estate duty 遗产税的分摊
?GLCd7TP appraisal 估价；评估
Rm$( X5x>o appreciable growth 可观增长
Lrr(7cH, appreciable impact 显着影响
H)dZ 0n4T appreciable increase 可观增长
MMD=4;X appreciation 增值；升值
x6Gl|e[jv appreciation against other currencies 相对其他货币升值
toOdL0hCe appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4:b'VHW. appreciation tax 增值税
^x^(Rk}| appropriation 拨款；拨用；拨付
4,Uqcw?!F' appropriation account 拨款帐目
<~_XT>`y Appropriation Bill 拨款法案
N$ :-q'hX appropriation-in-aid system 补助拨款办法
@"^7ASd% approved assets 核准资产
OmfHr lA approved basket stock 认可一篮子证券
'`W6U]7> approved budget 核准预算
ty%,T.@e approved charitable donation 认可慈善捐款
mC(YO y approved charitable institution 认可慈善机构
,TB$D]u8 approved currency 核准货币；认可货币
mWn0"1C approved estimates 核准预算
Y!Io @{f approved estimates of expenditure 核准开支预算
I};*O6D` approved overseas insurer 核准海外保险人
,zK E$ approved overseas trust company 核准海外信托公司
d(b~s2\i approved pooled investment fund 核准汇集投资基金
8=0I4\ approved provident fund scheme 认可公积金计划
V(io!8, approved provision 核准拨款
@+y,E-YTdV approved redeemable share 核准可赎回股份
gMPp'^g]_ approved regional stock 认可地区性证券
]P>XXE;[ approved retirement scheme 认可退休金计划
<viC ~=k; approved subordinated loan 核准附属贷款
in K;n arbitrage 套戥；套汇；套利
6'<[QoW]; arbitrageur 套戥者；套汇者
$ye>;Ek arbitrary amount 临时款项
<K l$ek8 arrangement 措施；安排；协定
! gfd! R arrears 欠款
qTMY]=( arrears of pay 欠付薪酬
ga S}>?qk arrears of revenue 逾期未收税款；逾期未收的帐项
/Ah&d@b articles of association 组织章程；组织细则；组织章程细则
x5/&,&m`% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
K" X" 2c1o ascertainment of profit 确定利润
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"Asia Clear" “亚洲结算系统”
~$"2,& Asia Commercial Bank Ltd. 亚洲商业银行有限公司
WNQ<XB qAw Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?0+g.,9 Asian Development Fund [ADF] 亚洲发展基金
d/~g3n>| Asian dollar bond 亚洲美元债券
O.xtY @'" Asian dollar market 亚洲美元市场
B_b5&M@ Asian dollar rate 亚洲美元利率
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Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
n}(A4^=4KQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
& "hEKIqL asked price 沽盘；喊价；索价；卖方报价
Z;RUxe|<k assessable income 应评税入息
wArfnB& assessable loss 应评税亏损
u3pFH( assessable profit 应评税利润
;_E|I=%'E assessable value 应评税值
OIjSH~a. assessed profit 估定利润
v+SdjFAY assessed value 经评估价值
pv-c>8Wb6 assessment 评税；评定；估价；评税单
v7`{6Pf_$ assessment number 评税编号；估价编号
B<,7!:.II assessment of additional tax 补加税评税
G'(rjH>q assessment of performance 业绩评估；实绩评价
BHZhdm@), Assessor 评税主任
[+ xsX*+ asset price bubbles 资产价格泡沫
\4C[<Gbx$( asset-backed securities 具资产保证的证券
g%!U7CM6h assets accretion 资产增值
CgYX^h?Y9 assets and liabilities 资产与负债
`+>K)5hrR assets betterment statement 资产递增表；资产改进表
PiCGZybCA assets lending 实物放款；有抵押贷款
;DR5?N/a assets of the company passing on the death 死者去世时转移的公司资产
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/R assets pledged as security for liabilities 用作负债抵押的资产
uN>5Eh&=Pf assets portfolio 资产投资组合
W\;|mEEu assets price 资产价格
jvL!pEC! assets quality 资产质素
RtpV08s\ assets realization 资产变现
]t` SCso o assets refinancing arrangement 资产再集资安排
\hBzP^*"n assets securitization 资产证券化
. Y^cs+-o assets situated outside Hong Kong 在香港以外地方的资产
=+ >>l0=_v assets stripping 削减资产；拆卖资产
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A'i@ assets value 资产值
,-8 -Y>[ assignee 承让人
&vn2u bauS assignment 转让；转让书；转让契
?# _{h assignment of interest 权益转让
`8RKpZv& assignment of letters patent and trade mark 专利证书及商标转让
1# z@D ( assignment of property 物业转让；物业转让书
/sT?p=[. assignment right 转让权
NX.5 u8Pf assignor 转让人
0< vJ *z|_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
0`-b57lF& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]W`?0VwF associate member 附属会员
~ &N e
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xdM'v{N#m associated company 相联公司；联属公司
6l;2kztGp associated corporation 相联法团
~?HK,` 0h> Association of Chartered Certified Accountants [ACCA] [United Kingdom]
C c: <F_UI 公认会计师公会〔英国〕
hd~#I<8;2 Association of Futures Exchange Brokers 香港期货经纪协会
uW=G1 *n- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qxu3y+po] association of underwriters 承保人组织
*q k7e[IP assumption of control 接管
W0~G`A(:; assurance 担保；保险；转易；转易书
$8%"bR;Hu assurance of interest 权益的转易
U$& '> %# at 19XX price 按一九ＸＸ年价格计算
h@G~' \8 t at a discount 按赔价计算；按贴水价格计算；打折扣
1Kk6n UIN at a premium 按溢价计算；按升水价格计算
:W1?t*z:[ at call 通知付款；按通知
W.jXO"pN at constant market price 按固定市价计算
tzIP4CR~F& at constant price 按固定价格计算
QRf>lZP at cost 按成本计算
p$'S\W| at current market price 按当时市价计算；按现时市价计算
yxp,)os: at current price 按当时价格计算；按现时价格计算
R )Ar r77 at factor cost 按要素成本计算；按生产要素成本计算
Hcu!bOQ at money-of-the-day price 按付款当日价格计算
pr z CO w at or better 按指定或较佳价位〔买卖指令〕
4d PTrBQ? at par 按面值计算；平价
b& & l at sight 见票即付
?<C(ga at the close 按收市盘
k)S1Z s~G at the opening 按开市盘
r D SYR\cg attestation 见证；见证条款
_r{H)}9 at-the-money option 平价期权
pQ:^ ziwa3 attorney 受权人；受托代表人
F!ztU8 , attornment 新拥有人承认书
|zpy!X 3 attributable profit 可归属利润
{eaR,d~X attributable share value 可归属股份价值
)c' 45 bD Auckland Stock Exchange 奥克兰证券交易所
8$\j| mN auction 拍卖
4i)5=H auctioneer 拍卖商
-GPJ,S V> audit 审计；核数
>aO.a[AM Audit Commission 审计署
S1U0sP @o Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
7UMZs7L$ 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〕
Mp|Jt audit review 帐目审查
m.Zy$SDj( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
rtJER?A audited account 审计帐目；经审计的帐目
W{"s B:E audited annual account 经审计的周年帐目
z0< E3t audited balance sheet 经审计的资产负债表
ZPG,o5`% auditor 核数师；核数主任；审计师
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Ce: auditor's certificate 核数师证明书；审计师证明书
l1DJ<I 2 auditor's report 核数师报告；审计师报告
bt) C+|i Aussie bond 澳元债券
b},2A'X austerity budget 紧缩预算
1 #,4P 1" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3d6 z_Yd: Australia All Ordinaries Index 澳洲所有普通股票指数
}h45j84) Australian Dollar [AUD] 澳元
=eU=\td^ Australian Options Market 澳大利亚期权市场
V &nB*U&s" Australian Securities Commission 澳洲证券事务监察委员会
F%|P#CaB Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1Z< ^8 L< Australian Stock Exchange 澳大利亚证券交易所
]i.N'O< p Austrian Schilling [ATS] 奥地利先令
rwLKY .J] authentication 认证；鉴证
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pbe2 authority to purchase 委托购买证；委购书
qhx M O[f authorization 认可；核准；授权；授权书
Fpr dP*/ authorization by direction 指示授权
GLtWo+g0 authorization by instruction 指令授权
:6nD "5( authorization by warrant 令状授权
_HH vL= authorization of unit trust 单位信托的认可
q8d](MaX authorized agent 指定代理人
mBErU6?X,A authorized capital 法定资本
E,Rj;? authorized clerk 出市员
D;0>- authorized dealer 认可交易商
tVAo o-% authorized financial institution 认可财务机构
940:NOgm authorized fund 认可基金
R BHDfm'~7 authorized fund house 获授权的基金公司；认可基金公司
47Z3 nl? authorized institution 认可机构
a*5KUj6/TL authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
QG uqV8 y0 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
-13}]Gls7Q authorized insurer 获授权保险人；获认可承保人
`#ruZM066 authorized investment 特准投资项目
wPM>-F authorized person 获授权人
)%@7tx authorized representative 获授权代表
)ovAG O authorized share capital 法定股本
Nj4CkMM[3 automated quotation system 自动报价系统
e Tp|!T Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
61H_o7XXk 自动交易系统〔香港期货交易所有限公司〕
\ lQ3j8 U automatic adjustment mechanism 自动调整机制
~Q_7HJ=^$ automatic adjustment system 自动调整系统
^ 0YQlT98 Automatic Clearing House 自动票据交换所
?2&= +QaT automatic exchange rates accumulation system 自动化汇率累集系统
&'> m;W Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
L6_%SGY_iE automatic teller machine [ATM] 自动柜员机
wvq4 P autopay 自动转帐
P5?V rZy available assets 可用资产
**h4M2'C available fiscal reserve 现存财政储备
,kJ7c;:i available profit 可用利润
8+[Vo_] Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
eI $ V2 average 平均；平均数；海损
=Mx"+/Yo* average basic salary 平均基本薪金
Hnt*,C.0 average consumer expenditure 平均消费开支；一般消费开支
B$2b =\ average cost 平均成本
"M5 average cost of land production 增辟土地平均成本
S#M8}+ZD, average daily turnover 平均每日成交额
5\ pS8<RJ; average daily wage rate 平均每日工资率
o>8 ~rtl average expenditure pattern 平均开支模式
9\.0v{&v average growth rate 平均增长率
|` :cB average net fixed assets 固定资产平均净值
E to"B" average of relatives 相对价格平均数
K2Abu? average price 平均价格
|s!
_;6 average propensity to consume 平均消费倾向；一般消费倾向
h]s6)tI I average propensity to save 平均储蓄倾向；一般储蓄倾向
@6G)(NGD average rate 平均率
1]:,Xa+|S average revenue 平均收入；平均收益
o08g]a average stock 平均库存；平均存货
;F258/J average yearly rent 平均年租
C<J*C0vQO avoidance of double taxation 避免双重课税
,}IcQu'O avoidance of tax 避税
