A:
\p1H" A A share Ａ股；甲类股份
ohusL9D abatement of tax 减税；减扣免税额
2H fP$ . ABN AMRO Bank N.V. 荷兰银行
wG2lCv`d above-the-line expenditure 线上项目支出；经常预算支出
ON _uu]= above-the-line receipt 线上项目收入；经常预算收入
G\tT wX4 ABSA Asia Limited 南非联合亚洲有限公司
]OZZPo absolute change 绝对数值变更
"?lirOD absolute expenditure 实际开支
^Qz8 `1`;Z absolute guideline figure 绝对准则数字
vjaIFyj absolute interest 绝对权益
GEfX,9LF & absolute order of discharge 绝对破产解除令
?rXh
x{vD
absolute profit margin 绝对利润幅度
3(%hHM7DM absolute value 实值；绝对值
& PrV+Lv absolutely vested interest 绝对既得权益
=K{$?%"
absorbed cost 已吸收成本；已分摊成本
YFOK%7K absorption 吸收；分摊；合并
?qYw9XQYL absorption rate 吸收率；摊配率；分摊率
1t=Y+|vA9 ACB Finance Limited 亚洲商业财务有限公司
#wbaRx@rc acceptable form of reciprocity 合理的互惠条件
p #'BV'0bl acceptable rate 适当利率；适当汇率
s0v?*GRX acceptance agreement 承兑协议
$bh2z KB) acceptance for honour 参加承兑
2fTkHBhn& acceptor 承兑人；接受人；受票人
%yJL-6U acceptor for honour 参加承兑人
&$jg *Kr accident insurance 意外保险
hf0G-r_ow Accident Insurance Association of Hong Kong 香港意外保险公会
qO[6?q=c: accident insurance scheme 意外保险计划
3Gf^IV-
accident year basis 意外年度基准
A_T-]YQ accommodation 通融；贷款
zMt "ST. accommodation bill 通融票据；空头票据
g"(
vl-Uw accommodation party 汇票代发人
J]nb;4w account balance 帐户余额；帐户结余
En A) Rz account book 帐簿
C*ZgjFvB account collected in advance 预收款项
IPa08/ account current book 往来帐簿
LslQZ]3MY account of after-acquired property 事后取得的财产报告
`R0>;TdT account of defaulter 拖欠帐目
L 7_Mg{ account payable 应付帐款
$4'I 3{$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
5.F.mUO account receivable 应收帐款
@no]*?Gpa account receivable report 应收帐款报表
%m!o#y(hD` account statement 结单；帐单；会计财务报表
(qlI QC account title 帐户名称；会计科目
Q[scmP ^$^ accountant's report 会计师报告
Df02#493 Accountant's Report Rules 会计师报告规则
4?g~GI3 accounting and auditing procedure 会计与审计程序；会计与核数程序
z|F>+6l"Y7 Accounting Arrangements 《会计安排》
tc\LK_@$/F accounting basis 会计基础
j{>E.F2. accounting by Official Receiver 破产管理署署长呈交的帐目
FIlw Accounting Circular 《会计通告》
Fp+^`;j accounting class 会计类别
uDK`;o'F accounting date 记帐日期；会计结算日期
inZMq(_@$ accounting for money 款项核算
D4G*K*z,w4 Accounting Officer 会计主任
&D[dDUdHs accounting period 会计报告期；会计期
KM< +9` accounting policy 会计政策；会计方针
YTQ|Hg6jO accounting practice 会计惯例
2GX Aq~h@ accounting principle 会计准则
?cCh?> h accounting record 会计记录
*Zy IbT accounting report 会计报告
mJ<rzX Accounting Services Branch [Treasury] 会计事务部〔库务署〕
: aLShxKA Accounting Society of China 中国会计学会
gWqmK/.U.0 accounting statement 会计报表
)Ac8'{Tq/ accounting system 会计制度；会计系统
j#Ly!%dp accounting transaction 会计事项；帐务交易
VXZd RsV8T accounting treatment 会计处理
HnUM:-6 accounting year 会计年度
e'(n ^_$nl accretion 增值；添加
- ]~U_J] accrual 应计项目；应累算数目
q`E6hm accrual basis 应计制；权责发生制
0aSN 8 accrual basis accounting 应计制会计；权责发生制会计
,!F'h:
accrue 应累算；应计
?+D_*'65D accrued benefit 应累算利益
%MU<S9k accrued charges 应计费用
1sYwFr 5 accrued cumulative preference share dividend 应累算的累积优先股股息
H B {w: accrued expenses 应累算费用
(<s7X$(]e accrued interest payable 应付利息；应计未付利息
\K`AO{ D@ accrued interest receivable 应收利息；应计未收利息
xO9,,w47 accrued right 累算权益
$%`OJf*k accruing profit 应累算的利润
+VDwDJ)lG accumulated fiscal reserve 累积财政储备
dP
T)& accumulated profit 累积利润；滚存溢利
f|WNPFQ$x accumulated reserve 累积储备
JVwYV5-O<0 accumulation of surplus income 累积收益盈余
E 0\ ' acquired assets 既得资产
qc|;qP j acquisition 收购；购置；取得
`5 < acquisition cost 购置成本
\yNjsG@, acquisition expenses 购置费用
y7wy9+>l acquisition of 100% interest 收购全部股权
i|Lir{vW acquisition of control 取得控制权
i' %V}2 acquisition of fixed assets 购置固定资产
:IV4]` acquisition of shell “买壳”
{a `kPfP acquisition price 收购价
:m_0WT act of God 天灾
6S])IA&VJ acting partner 执事合伙人
5ap}( bO active market 买卖活跃的市场；交投畅旺的市场；旺市
Y~dRvt0_w active partner 积极参与的合伙人
)M#~/~^f+ active trading 交投活跃
|Q`}a % actual circulation 实际流通
}C"EkT!F actual cost 实际成本
-5>K
pgXo\ actual expenditure 实际开支；实际支出
PDREwBX actual income 实际入息；实际收入；实际收益
+Nv&Qu% actual market 现货市场
A;1<P5lo actual price 现货价；实际价格
gEIjG actual profit 实际利润
Cq
!VMl>hP actual quotation 实盘；实际价位；实际报价
8II-'%S6q actual year basis 按实际年度计算
-0YS$v%au> actuals 实货
-9} ]J\ actuarial investigation 精算调查
~ bL(mq actuarial principle 精算原则
8? W\k f$ actuarial report 精算师报告
(03m%\ Actuarial Society of Hong Kong 香港精算学会
"^;'.~@ e8 actuarial valuation 精算师估值
!ceuljd] actuary 精算师
:(} {uG ad referendum agreement 暂定协议；有待覆核的协定
}di)4=U9 ad valorem duty 从价税；按值征税
PQWo<Uet ad valorem duty system 从价税制
u Y V= ad valorem fee 从价费
j,/OzVm9 ad valorem tariff 从价关税
7`6n]4e additional allowance 额外免税额
J^hj
R%H additional amount for unexpired risk 未过期风险的额外款额
S-gL]r3G8 additional assessable profit 补加应评税利润
?#ndMv!$ additional assessment 补加评税
a N ). G1 additional commitment 额外承担
L; Nz\sJ additional commitment vote 额外承担拨款
#?}k0Y additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
yf*MG&} additional dependent parent allowance 供养父母额外免税额
~ d/Doi additional provision 额外拨款
v#IW;Rj8 additional stamp duty 附加印花税
$ Etf'. additional tax 补加税罚款；补加税款
([_ls8 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@,CCwiF'q adjudged bankrupt 被裁定破产
Z?oFee!4 adjudicated bankrupt 裁定破产人
K*'(; 1AiW adjudication fee 裁定费；评定印花税额手续费；评估契据费
2[[ pd&MJZ adjudication of bankruptcy 裁定破产；宣告破产
}KCXo/y adjudication of insolvency 裁定无力偿还债务
VeA;zq adjusted actual 经调整的实数；调整后的实数
A~\:}P N adjusted current assets 经调整的流动资产；调整后的流动资产
tB &D~M6[ adjusted figure 经调整的数字；调整后的数额
BEg%u)"([ adjusted liabilities 经调整的负债；调整后的负债
`8 xmM A_l adjusted loss 经调整的亏损；调整后的亏损
3xsC "c> 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
Rde#=>@V adjusted profit 经调整的利润；调整后的利润
IxYuJpi adjusted surplus 经调整的盈余额；调整后的盈余额
oPk 2ac adjusted value 经调整的价值；调整后的价值
<uU AAHi adjustment 调整；修订；理算〔保险〕
,'= Y adjustment centre 调剂中心
sw' 20I adjustment lag 调整过程的时间差距；调整时差
R/~j <.s3P adjustment mechanism 调整机制
I/| )? adjustment of loss 亏损调整
!R//"{k0? adjustment process 调整过程；调整程序
HO41 )m+& adjustment range 调整幅度
p"Oi83w;9 administered exchange rate 受管制汇率
n/p M[gI Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
UN`-;! administration expenses 行政费用
>9esZA^'; administration fee 手续费；行政费
',z ' .t administration in bankruptcy 破产管理
PD|I3qv~ administration order 遗产管理令
16ke CG\ administrator 管理人；遗产管理人
?WG9}R[qE/ administrator of the estate 遗产管理人
qe"5& cc1 admission of debt 债项承认书
_Jj|g9b admission of proof 接纳债权证明
+ &O[}%W advance 放贷款项；垫付款项；预支款项；预付款项
5G_ *T advance account 暂支帐目；预付款帐户
?%JH4I2 advance compensation 预付补偿金
qK:.j advance from shareholder 股东垫款
Um9!<G=; advance pending reimbursement 预支以待日后付还
4_&$isq advanced economy 先进经济体系
U2ec vq[T advancement 预付；预付财产
r1 }OlVbK advances warrant 垫款令
Al$"k[-Uin advancing 贷出
x,2+9CCU adverse balance 逆差
O2:m)@ adverse exchange 逆汇
#8R\J[9 advertisement addressed to shareholders 在报章刊登的致股东通告
|w>"oaLN|Q advice for collection 托收通知书
W`eYd| +C advice of drawing 提款通知书；汇票通知书
5ii`!y advice of payment 付款通知
k^C ;"awh Advisory Committee [Securities and Futures Commission]
I> =7|G 谘询委员会〔证券及期货事务监察委员会〕
|}QDC/ Advisory Committee on Diversification 经济多元化谘询委员会
PP [{ c affidavit 誓章；遗产申报誓章
" h_n/}r= affidavit of no receipt 述明无收款的誓章
s+yBxgQ/ affiliate 联号；联营公司；附属公司
A0oC*/ affiliated company 附属公司；联号；联营公司
3iV/7~
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W7l/{a
@ affordability 负担能力
*VIM!/YW African Development Bank [AfDB] 非洲开发银行
%ia/i : after-acquired property 事后取得的财产
.<u<!fL2 after-hours dealing 市后交易
_66zXfM< after-tax profit 税后盈利；税后利润；税后溢利
= k2+ VI agency agreement 代理协议
zIH[
: agency expenses 代理机构的开支
> pv~$ agency fee 代理费
+{]/
b%P Agency Law 《代理法》
HzQ6KYAM q agent 代理人；承销人
@-qxN w agent of company 公司代理人
oE "! agent's fee 代理人费；经纪费
n1y#gC aggregate 总计；总数；总体数字
Z!G;q }zZ! aggregate amount 总款额；总额
GaSk &'n$Y aggregate assets and liabilities 总体资产与负债
+TpM7QaL aggregate at constant price 按固定价格计算的总体数字
w{F8]N>0< aggregate demand 总需求
cGsP0LkHC aggregate gross position 总持仓量
{h&*H[Z z aggregate limit 总限额
G&/}P$ aggregate of salaries tax 合计薪俸税
fyYv}z aggregate performance 总体表现；总体业绩
. 2. $Rq aggregate supply 总体供应
Q'*-gg&) aggregate surplus 总盈余
}}cVPB7 aggregate total 整体总额
P;MS%32 aggregate value 总值；合计价值
fk*JoR.o aggregated basis 合计基准
>f'n l aggregated net chargeable income 合计应课税入息实额
q0`Vw% aggregation 合并计算；合计；总和
q_OIzZ@ aggregation of incomes of husband and wife 夫妇入息合并计算
/ w_ Sc{ aggregation of property 财产的总和
H^K(1
agio 差价；贴水
Rk"VFe>r 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》
viD+~j18 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
, *e^,|# 《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》
8BE OE< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
RW,ew!Z
《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》
<rRm bFH# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
15iCJ p 《香港政府和大韩民国政府关于相互促进和保护投资协定》
v FL3eu# agreement for a settlement 授产协议
-g IuL agreement for assignment 转让协议
T oy~ \ agreement for sale 售卖协议；买卖协议
ItYG9a agreement for sale and purchase 买卖协议
/A_</GYs agreement for the payment of interest 支付利息协议
7#MBT- ih agreement for the repayment of money 还款协议
]pB0b JAt agreement of reinsurance 再保险协议
q jDW A' Agricultural Bank of China 中国农业银行
(66X air passenger departure tax 飞机乘客离境税
gLl?e8[F Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
X [j4V<4O airport tax 机场税
gBYL.^H^l alcohol duty 酒精税
Hi, _qlc+ alienation 让与；让渡；转让
D<L ]' alimony 生活费；赡养费
C(?>l.QGw All Ordinaries Index [AOI] 所有普通股指数
A{x &5yX8 all risks 全险；综合险
]8+ %57:E All Sales Record for Stock Market 《股票市场成交报告》
/:ma}qG y Allied Capital Resources Limited 新联财务有限公司
^ T(l3 r all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=ub&@~E allocation letter 拨款信件
mgG0uV allocation of fund 分配款项；预留款项
^yy\CtG allocation of profit 利润分配；溢利分配
O4 \ GL allocation warrant 拨款令
.N_0rPO,Kw allotment 分配；配股
*S~. KW [ allotment notice 股份配售通知；配股通知
"!E(= W? allotment of shares 股份分配
t
Z\ allowable 可获宽免；免税的
f@\
k_ allowable business loss 可扣除的营业亏损
v{Zh!mk* L allowable expenses 可扣税的支出
UQ'D-eK allowance 免税额；津贴；备抵；准备金
%C F(SK2w allowance for debts 债项的免税额
-T4?5T_ allowance for depreciation by wear and tear 耗损折旧免税额
C.8]~MP allowance for funeral expenses 殡殓费的免税额
Haj`mc!<D0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
>bz}IcZP allowance for repairs and outgoings 修葺及支出方面的免税额
IJS9%m# allowance to debtor 给债务人的津贴
.A\9|sRZ5 alteration of capital 资本更改
T6O Ib alternate trustee 候补受托人
"uTzmm$ amalgamation 合并
.}SW`R Pk ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
fhMtnh: ambit of charges 征税范围；收费范围
Yx(?KN7V? amended valuation 经修订的估值
ptb t American Commodities Exchange 美国商品交易所
%? X~, American Express Bank Limited 美国运通银行
zJ|Ek"R. American Stock Exchange 美国证券交易所
q$:T<mFK$ amortization 摊销
nHD4J;l amount due from banks 存放银行同业的款项
F3H)B: amount due from banks abroad 存放海外银行同业的款项
pA(@gisg amount due from holding companies 控股公司欠款
6/nhz6= amount due from local banks 存放本港银行同业的款项
<G 2;nvRr amount due to banks 银行同业的存款
3t68cdFlz amount due to banks abroad 海外银行同业的存款
2~R"3c+^ amount due to holding companies 控股公司存款
Z(/jQ=ozQ amount due to local banks 本港银行同业的存款
vB/M nEKR amount due to outport banks 外埠银行同业的存款
ua`2
& ;T= amount for note issue 发行纸币的款额
e{To&gy~ amount of bond 担保契据的款额
kn+`2-0 amount of consideration 代价款额
jl3RE|M\< amount of contribution 供款数额
;O Pz T9 amount of indebtedness 负债款额
ws?p2$ Cla amount of principal of the loan 贷款本金额
}( op;7 amount of rates chargeable 应征差饷数额
g3LAi#m amount of share capital 股本额
N=tyaS(YJ amount of sums assured 承保款额
uO,90g[C/R amount of variation 变动幅度
3<m"z9$ amount of vote 拨款数额
HQ/PHUg2 amount payable 应付款额
TeHL=\L-^ amount receivable 应收款额
lG%oqxJ+ L Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`o /tpuI analysis 分析
<\X4_sdy ancillary risk 附属风险
1ReO.Dd`R annual account 周年帐目；周年帐目报表；年度决算；年结
9W tTUk annual accounting date 年结日期
OR1X Qij annual allowance 每年免税额；年积金；年度津贴；年津
mOGcv_L annual balance 年度余额
:!g|0CF_ annual disposable income 每年可动用收入
:V}8a!3h annual estimates 周年预算
,6i67!lb annual fee 年费
c{|soc[# annual general meeting 周年大会
#(ANyU(#e annual growth rate 年增率；每年增长率
=ZzhH};aX annual long-term supplement 长期个案每年补助金
r A0[ y annual pensionable emolument 可供计算退休金的年薪
<X|"5/h annual report 年报
2x $\vL0 Annual Report on the Consumer Price Index 《消费物价指数年报》
(tyo4Tz1 annual return 周年报表；周年申报表；每年报税表格
(V{bfDu&h@ Annual Return Rules 《周年报表规则》
r{>tTJFD(: annual review of consumer prices 每年消费物价回顾
>/ 5D/}4 annual roll-forward basis 逐年延展方式
%J~8a _vO annual salary 年薪
A ;Z%-x annual statement 年度报表；年度决算表
q Z`@ Ro Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
kj@#oLd% annuitant 年金受益人
Z0b1E annuity 年金
'(^p$=3|@D annuity contract 年金合约
#mx;t3ja7 annuity on human life 人寿年金
RL.%o?<&? antecedent debt 先前的债项
L
G{N ante-dated cheque 倒填日期支票
7lR(6ka&/ anticipated expenditure 预期开支
N5%~~JRO anticipated net profit 预期纯利
EJdq"6S anticipated revenue 预期收入
@8n0GCv anti-inflation measure 反通货膨胀措施
Tk.MtIs)V} anti-inflationary stance 反通货膨胀立场
Q}\,7l apparent deficit 表面赤字
7 &G hJ^Ku apparent financial solvency 表面偿债能力
pfZn<n5p apparent partner 表面合伙人
6S"bW)O application for personal assessment 个人入息课税申请书
=* "Amd, application of fund 资金应用
u W Q` application to release as liquidator and to destruct the books of accounts and documents
ik7#Og~ 3 申请免除清盘人职务及毁灭帐簿与文件
Ujq)h:` appointed actuary 委任精算师
FE/&<g0,: appointed auditor 委任核数师；委任审计师
;S,g&%N appointed trustee 委任的受托人
W%0 -SR appointer 委任人
'~liDz*O apportioned pro rata 按比例分摊
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{"8(ELX apportionment 分配；分摊
LEyn1d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{:S{a+9~ apportionment formula 分摊方程式
c?jjY4u apportionment of estate duty 遗产税的分摊
VR*5}Q p appraisal 估价；评估
7dV^35 KP appreciable growth 可观增长
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cpu +"/\ appreciable increase 可观增长
>4LX!^V" appreciation 增值；升值
!Q#u
i[0q appreciation against other currencies 相对其他货币升值
P,I3E?! j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u`E_Q8 appreciation tax 增值税
Q `r1pO appropriation 拨款；拨用；拨付
O=c & appropriation account 拨款帐目
*DDfd n Appropriation Bill 拨款法案
IGu*#>h appropriation-in-aid system 补助拨款办法
RD{jYr; approved assets 核准资产
=k3Qy mA approved basket stock 认可一篮子证券
' ["Y;/> approved budget 核准预算
=wS:)%u approved charitable donation 认可慈善捐款
z-krL: A approved charitable institution 认可慈善机构
PcDPRX!@ approved currency 核准货币；认可货币
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W_(Rqg approved estimates 核准预算
gj6"U {D approved estimates of expenditure 核准开支预算
` Bkba: approved overseas insurer 核准海外保险人
{oBVb{< approved overseas trust company 核准海外信托公司
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6 u8`,& U approved provident fund scheme 认可公积金计划
w $61+KH K approved provision 核准拨款
b$rBxe\ approved redeemable share 核准可赎回股份
"]zq<LmX approved regional stock 认可地区性证券
@OwU[\6fc} approved retirement scheme 认可退休金计划
>6jy d{ approved subordinated loan 核准附属贷款
R`TM@aaS: arbitrage 套戥；套汇；套利
RR`?o\ arbitrageur 套戥者；套汇者
HV>|f' 45 arbitrary amount 临时款项
K{ q(/>: arrangement 措施；安排；协定
{) Y
&Vr5 arrears 欠款
tH>%`: arrears of pay 欠付薪酬
V+Cb.$@ arrears of revenue 逾期未收税款；逾期未收的帐项
My)}oN7\z articles of association 组织章程；组织细则；组织章程细则
u"C`S<c Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
TN/I(pkt1B ascertainment of profit 确定利润
4~Lw:o1a "Asia Clear" “亚洲结算系统”
9&rn3hmP Asia Commercial Bank Ltd. 亚洲商业银行有限公司
b-~` A;pr Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
:4(7W[r6 Asian Development Fund [ADF] 亚洲发展基金
e5veq!*C? Asian dollar bond 亚洲美元债券
prIq9U|@ Asian dollar market 亚洲美元市场
/ 91H! s Asian dollar rate 亚洲美元利率
&^&k]JBaV Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<@;e N& Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
jU BlIVl] asked price 沽盘；喊价；索价；卖方报价
J
)@x:,o assessable income 应评税入息
~POe 0!} assessable loss 应评税亏损
%pTbJaM\U assessable profit 应评税利润
4I {|M,+ assessable value 应评税值
Eq'{uV: assessed profit 估定利润
g K#a C [ assessed value 经评估价值
dQ;rO$ c o assessment 评税；评定；估价；评税单
8&`s wu& assessment number 评税编号；估价编号
xo ^_;(; assessment of additional tax 补加税评税
(Ca\$p7/ assessment of performance 业绩评估；实绩评价
T3M 4r| Assessor 评税主任
QI`Z[caF asset price bubbles 资产价格泡沫
X UW~8P asset-backed securities 具资产保证的证券
n6|}^O7 assets accretion 资产增值
r}*2~;:pW assets and liabilities 资产与负债
$R7d*\(G assets betterment statement 资产递增表；资产改进表
Z)6bqU<LQE assets lending 实物放款；有抵押贷款
$Fd9iJ!k assets of the company passing on the death 死者去世时转移的公司资产
H Qf[T@ assets pledged as security for liabilities 用作负债抵押的资产
kQX,MP( assets portfolio 资产投资组合
G=~T)e assets price 资产价格
U%w-/!p assets quality 资产质素
`33h4G assets realization 资产变现
%o^'(L@z assets refinancing arrangement 资产再集资安排
6pr} A assets securitization 资产证券化
O aU$ [Z'8 assets situated outside Hong Kong 在香港以外地方的资产
&?zJ|7rh@| assets stripping 削减资产；拆卖资产
@iW I gL assets value 资产值
Q#:,s8TW[ assignee 承让人
To=1B`@- assignment 转让；转让书；转让契
v]_{oj_(- assignment of interest 权益转让
FA4bv9:hi assignment of letters patent and trade mark 专利证书及商标转让
v,p/r )E assignment of property 物业转让；物业转让书
vQBfT% &Q- assignment right 转让权
W d Ir 3 assignor 转让人
sVh!5fby& associate 有联系的人；有关连人士；相联者；合伙人；联系人
RJBNY;0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w ="I*7c@ associate member 附属会员
fa<83<.D associated body corporate 相联法人团体
nX?fj<oR| associated company 相联公司；联属公司
I?F^ c6M= associated corporation 相联法团
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B Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%li'j| 公认会计师公会〔英国〕
<( [o4% Association of Futures Exchange Brokers 香港期货经纪协会
u !{P{C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
nM}X1^PiK" association of underwriters 承保人组织
#C !8a assumption of control 接管
#kma)_X assurance 担保；保险；转易；转易书
m"+9[d_u assurance of interest 权益的转易
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at 19XX price 按一九ＸＸ年价格计算
tLV9b %i( at a discount 按赔价计算；按贴水价格计算；打折扣
yt_?4Hc" at a premium 按溢价计算；按升水价格计算
o{zo -:>Jp at call 通知付款；按通知
{I(Euk>lR at constant market price 按固定市价计算
K 6|*-Wo. at constant price 按固定价格计算
'lIT7MK at cost 按成本计算
:/Sx\Nz78 at current market price 按当时市价计算；按现时市价计算
)( 75dUl at current price 按当时价格计算；按现时价格计算
7b'XQ/rs at factor cost 按要素成本计算；按生产要素成本计算
`n5|4yaG~ at money-of-the-day price 按付款当日价格计算
"p$`CUtI at or better 按指定或较佳价位〔买卖指令〕
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J:^$ ] at par 按面值计算；平价
hnG'L*HooE at sight 见票即付
Z;??j+`Eo at the close 按收市盘
:LcR<>LZ at the opening 按开市盘
i~l0XjQb s attestation 见证；见证条款
$?;aW^ E at-the-money option 平价期权
OZk(VMuI attorney 受权人；受托代表人
8$3 Tu "+; attornment 新拥有人承认书
^pZ(^ attributable profit 可归属利润
C/
;f)k< attributable share value 可归属股份价值
wl5!f| Auckland Stock Exchange 奥克兰证券交易所
t^u X9yvx auction 拍卖
7,Z%rqf\) auctioneer 拍卖商
=I7#Vtd^K< audit 审计；核数
M;3uG/E\ Audit Commission 审计署
O '$:wc# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
H> _%ZXL 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
YSv\T '3 audit review 帐目审查
B6=8cf"i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C=9|K`g5 R audited account 审计帐目；经审计的帐目
~} wPi u, audited annual account 经审计的周年帐目
Q1s`d?P/` audited balance sheet 经审计的资产负债表
&t%ICz&3 auditor 核数师；核数主任；审计师
G H^i,88 auditor's certificate 核数师证明书；审计师证明书
qw"`NubX auditor's report 核数师报告；审计师报告
:5h&f Aussie bond 澳元债券
l'-iIbKX austerity budget 紧缩预算
ogjm6; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
dos$d3B4 Australia All Ordinaries Index 澳洲所有普通股票指数
rD<@$KpP Australian Dollar [AUD] 澳元
gD&%$&q Australian Options Market 澳大利亚期权市场
zy5@K) Australian Securities Commission 澳洲证券事务监察委员会
\{NeDv{A Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>JC.qjA Australian Stock Exchange 澳大利亚证券交易所
3- LO Austrian Schilling [ATS] 奥地利先令
~u}[VP authentication 认证；鉴证
wm@1jLjrQ authority to purchase 委托购买证；委购书
WWq)Cw R authorization 认可；核准；授权；授权书
0W]Wu [k authorization by direction 指示授权
d [K56wbpx authorization by instruction 指令授权
9[$g;}w authorization by warrant 令状授权
Kw925@W authorization of unit trust 单位信托的认可
\]y$[\F> authorized agent 指定代理人
JLc\KVmF authorized capital 法定资本
S>cT(q_& authorized clerk 出市员
^HC!
my authorized dealer 认可交易商
iFga==rw authorized financial institution 认可财务机构
}5DyNfZ]+0 authorized fund 认可基金
(Rs <'1+> authorized fund house 获授权的基金公司；认可基金公司
\<;/)!Nmw authorized institution 认可机构
O^sgUT1O authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}t"!I\C authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%{o5 }TqD authorized insurer 获授权保险人；获认可承保人
I uhyBo authorized investment 特准投资项目
iM} cd$r{ authorized person 获授权人
Vs9fAAXS4 authorized representative 获授权代表
y .
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zjVb+Z\n automated quotation system 自动报价系统
SznNvd < Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^ @ L 自动交易系统〔香港期货交易所有限公司〕
B;?a. 81~ automatic adjustment mechanism 自动调整机制
$,'r}
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B>9D@fmzs Automatic Clearing House 自动票据交换所
_ Se>X= automatic exchange rates accumulation system 自动化汇率累集系统
d{9jd{
_#G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7J0 PO}N automatic teller machine [ATM] 自动柜员机
s
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S{ fNeK available assets 可用资产
c3K(mM: available fiscal reserve 现存财政储备
E/5w
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T[ mTA>d Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
sowkxw.^Q average 平均；平均数；海损
)RA7Y}e|m average basic salary 平均基本薪金
]+fL6"OD/2 average consumer expenditure 平均消费开支；一般消费开支
){8^l0b average cost 平均成本
~#) DJ average cost of land production 增辟土地平均成本
?t?!)# X average daily turnover 平均每日成交额
Vf O0 z5& average daily wage rate 平均每日工资率
D>LdDhNn,` average expenditure pattern 平均开支模式
P]!e M( average growth rate 平均增长率
|A5]h L average net fixed assets 固定资产平均净值
gqG l >=.m average of relatives 相对价格平均数
9) mJo( average price 平均价格
AL,|%yup average propensity to consume 平均消费倾向；一般消费倾向
7j._3'M=Kc average propensity to save 平均储蓄倾向；一般储蓄倾向
kO/dZ%vj average rate 平均率
Av+R~&h average revenue 平均收入；平均收益
O%
9~1_ average stock 平均库存；平均存货
97<Y.
0 average yearly rent 平均年租
w[]7{ D]; avoidance of double taxation 避免双重课税
+ O\6p avoidance of tax 避税
