A:
~l(tl[ A share Ａ股；甲类股份
Jy
NY * abatement of tax 减税；减扣免税额
oa|*-nw ABN AMRO Bank N.V. 荷兰银行
weadY,-H8 above-the-line expenditure 线上项目支出；经常预算支出
_@?Jx/`;bk above-the-line receipt 线上项目收入；经常预算收入
p%tg->#L ABSA Asia Limited 南非联合亚洲有限公司
90k|u'ikOp absolute change 绝对数值变更
L. ?dI82c absolute expenditure 实际开支
X 51$5% absolute guideline figure 绝对准则数字
Fd.d( absolute interest 绝对权益
1M FpuPJ k absolute order of discharge 绝对破产解除令
| (9FV^_ absolute profit margin 绝对利润幅度
$ aBSr1 absolute value 实值；绝对值
m8A1^ R absolutely vested interest 绝对既得权益
C8zeqS^N absorbed cost 已吸收成本；已分摊成本
$d[:4h~ absorption 吸收；分摊；合并
lD=j/ absorption rate 吸收率；摊配率；分摊率
`r$WInsDu ACB Finance Limited 亚洲商业财务有限公司
UoT}m^ G acceptable form of reciprocity 合理的互惠条件
ITPp T acceptable rate 适当利率；适当汇率
JNCtsfd acceptance agreement 承兑协议
w:(7fu= acceptance for honour 参加承兑
ExU|EN- acceptor 承兑人；接受人；受票人
8ngf(#_{_n acceptor for honour 参加承兑人
m*,[1oeG& accident insurance 意外保险
4?uG> ;V Accident Insurance Association of Hong Kong 香港意外保险公会
UwT$IKR accident insurance scheme 意外保险计划
[`d ipLkr accident year basis 意外年度基准
YhR"_ accommodation 通融；贷款
,QAp5I%3= accommodation bill 通融票据；空头票据
Y}z?I%zL accommodation party 汇票代发人
Oj\mkg account balance 帐户余额；帐户结余
*dgN pJ 9 account book 帐簿
!Hj)S](F account collected in advance 预收款项
| ^!@ account current book 往来帐簿
5W-M8dc6 account of after-acquired property 事后取得的财产报告
K<(sqH account of defaulter 拖欠帐目
1< e%)? G account payable 应付帐款
>7Q 7H#~w account payee only [A/C payee only] 只可转帐；存入收款人帐户
> PA,72e account receivable 应收帐款
6V E5C
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h( up1(x account statement 结单；帐单；会计财务报表
^C
T}i' account title 帐户名称；会计科目
8nR,GW\ accountant's report 会计师报告
&cE,9o%FZ Accountant's Report Rules 会计师报告规则
a}hM}U! accounting and auditing procedure 会计与审计程序；会计与核数程序
izo
$0 Accounting Arrangements 《会计安排》
j o#F& accounting basis 会计基础
9F!&y- accounting by Official Receiver 破产管理署署长呈交的帐目
~[6|VpG c: Accounting Circular 《会计通告》
|/Z)? accounting class 会计类别
p8J"%Jq} accounting date 记帐日期；会计结算日期
)S?}huX accounting for money 款项核算
H.K`#W& Accounting Officer 会计主任
S`.-D+.68 accounting period 会计报告期；会计期
F\72^,0 accounting policy 会计政策；会计方针
IQv>{h} accounting practice 会计惯例
F'*4:W D7 accounting principle 会计准则
,Yz+?SmSZ& accounting record 会计记录
=1Jo-!{{ accounting report 会计报告
I/|n
ma/ $ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
" V2$g Accounting Society of China 中国会计学会
C>ZeG
Vq accounting statement 会计报表
L <`g}iw accounting system 会计制度；会计系统
9x,+G['Zt accounting transaction 会计事项；帐务交易
C
=U4|h ~W accounting treatment 会计处理
KHiJO eLc accounting year 会计年度
CgE5 ;O accretion 增值；添加
zf u78 accrual 应计项目；应累算数目
(DAJ( r~ accrual basis 应计制；权责发生制
5)6%D accrual basis accounting 应计制会计；权责发生制会计
+06j+I accrue 应累算；应计
n3,wwymQ accrued benefit 应累算利益
gu& oCT accrued charges 应计费用
NE"fyX` accrued cumulative preference share dividend 应累算的累积优先股股息
A>yIH)b accrued expenses 应累算费用
O Sk9Eb4ld accrued interest payable 应付利息；应计未付利息
L\ DaZ(Y accrued interest receivable 应收利息；应计未收利息
< Ifnf 6~ accrued right 累算权益
{*Pp^ r accruing profit 应累算的利润
![%,pip2/& accumulated fiscal reserve 累积财政储备
KYN{iaj accumulated profit 累积利润；滚存溢利
}FVX5/. ' accumulated reserve 累积储备
ObzlZP
r@ accumulation of surplus income 累积收益盈余
ry"zec
B acquired assets 既得资产
Df^S77&c! acquisition 收购；购置；取得
P #PQ4uK \ acquisition cost 购置成本
K(S/D(\
FL acquisition expenses 购置费用
Eq{TZV acquisition of 100% interest 收购全部股权
Pq%cuT% acquisition of control 取得控制权
{ VO4""m acquisition of fixed assets 购置固定资产
XvY-C acquisition of shell “买壳”
fO nvC* acquisition price 收购价
;wrgpP3 act of God 天灾
O1,[7F.4g acting partner 执事合伙人
37Y]sJrs$ active market 买卖活跃的市场；交投畅旺的市场；旺市
5;Xrf= active partner 积极参与的合伙人
;"z>p25=T active trading 交投活跃
O6]~5&8U. actual circulation 实际流通
W[s>TDc`v actual cost 实际成本
L4b4X actual expenditure 实际开支；实际支出
g!ww;_ actual income 实际入息；实际收入；实际收益
cK&oC$[r- actual market 现货市场
ibyA~YUN/ actual price 现货价；实际价格
%\0 Y1!Hw actual profit 实际利润
Pa< X^& actual quotation 实盘；实际价位；实际报价
l H.2H actual year basis 按实际年度计算
I "4B1g actuals 实货
Y{=@^4|] actuarial investigation 精算调查
/+msrrpD actuarial principle 精算原则
|e\%pfZ actuarial report 精算师报告
6Y^o8 R Actuarial Society of Hong Kong 香港精算学会
{J$aA6t:"T actuarial valuation 精算师估值
$!Tw`O actuary 精算师
pJ[Q.QxU ad referendum agreement 暂定协议；有待覆核的协定
J7xmf,76w ad valorem duty 从价税；按值征税
9K!='u` ad valorem duty system 从价税制
.2xkf@OP ad valorem fee 从价费
-yeT $P&| ad valorem tariff 从价关税
ZI7<E additional allowance 额外免税额
6tguy additional amount for unexpired risk 未过期风险的额外款额
c^y 1s* additional assessable profit 补加应评税利润
R8l 9i2 additional assessment 补加评税
xJCpWU3wM additional commitment 额外承担
)w-?|2-w5 additional commitment vote 额外承担拨款
CCV~nf additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
C# >C59 additional dependent parent allowance 供养父母额外免税额
t UQ)q additional provision 额外拨款
wG
O)!u 4 additional stamp duty 附加印花税
c3##:"wr additional tax 补加税罚款；补加税款
.E&~]< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
kn s]P<g adjudged bankrupt 被裁定破产
|+;"^<T)l adjudicated bankrupt 裁定破产人
Fm "$W^H adjudication fee 裁定费；评定印花税额手续费；评估契据费
8*wI^ *Q adjudication of bankruptcy 裁定破产；宣告破产
HdM;c*K adjudication of insolvency 裁定无力偿还债务
tANG ] adjusted actual 经调整的实数；调整后的实数
32yNEP{ adjusted current assets 经调整的流动资产；调整后的流动资产
eORt
qX8* adjusted figure 经调整的数字；调整后的数额
I?QKd@ adjusted liabilities 经调整的负债；调整后的负债
K@m^QioMj adjusted loss 经调整的亏损；调整后的亏损
kN)ev?pQ[ 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
~6tY\6$9f adjusted profit 经调整的利润；调整后的利润
e 3K adjusted surplus 经调整的盈余额；调整后的盈余额
8T4 J^6 adjusted value 经调整的价值；调整后的价值
;QYK {3R? adjustment 调整；修订；理算〔保险〕
- g0> >{M' adjustment centre 调剂中心
i(WWF#N 5 adjustment lag 调整过程的时间差距；调整时差
2xX7dl(c C adjustment mechanism 调整机制
7F.,Xvw&@ adjustment of loss 亏损调整
art{PV4- adjustment process 调整过程；调整程序
]G:xT v8 adjustment range 调整幅度
m|
Z)h{& administered exchange rate 受管制汇率
[ C$ 0HW Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#_d%hr~d administration expenses 行政费用
<CFu r administration fee 手续费；行政费
$dR%8@.H administration in bankruptcy 破产管理
XebCl{HHp administration order 遗产管理令
'g#GUSXfj administrator 管理人；遗产管理人
{%
P;O ?
administrator of the estate 遗产管理人
< -Nj admission of debt 债项承认书
l _:%?4MA admission of proof 接纳债权证明
_bX)fnUu advance 放贷款项；垫付款项；预支款项；预付款项
KjadX&JD advance account 暂支帐目；预付款帐户
c\ Dv3bF advance compensation 预付补偿金
iQKfx#kt advance from shareholder 股东垫款
om1 / 9 advance pending reimbursement 预支以待日后付还
bm;4NA?Gg advanced economy 先进经济体系
]9' \<uR advancement 预付；预付财产
cQ`,:t#[ advances warrant 垫款令
?U |lZ ~o advancing 贷出
/y} adverse balance 逆差
V+^\SiM adverse exchange 逆汇
v,jU9D \ advertisement addressed to shareholders 在报章刊登的致股东通告
X\;y;pmRH advice for collection 托收通知书
y ;;@T X advice of drawing 提款通知书；汇票通知书
.eE5pyw+C advice of payment 付款通知
$)U
RY~; i Advisory Committee [Securities and Futures Commission]
gnQd#` 谘询委员会〔证券及期货事务监察委员会〕
STI8[e7{ Advisory Committee on Diversification 经济多元化谘询委员会
>2a~hW|, affidavit 誓章；遗产申报誓章
Yr+&|;DB affidavit of no receipt 述明无收款的誓章
n#*cVB81 affiliate 联号；联营公司；附属公司
f =Nm2(e affiliated company 附属公司；联号；联营公司
MYjCxy-;A affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/vu7;xVG affordability 负担能力
_xJ& p$& African Development Bank [AfDB] 非洲开发银行
_/Hu'9432 after-acquired property 事后取得的财产
-a3C3!! after-hours dealing 市后交易
N$ ?q Aek after-tax profit 税后盈利；税后利润；税后溢利
YW*ti|u|w agency agreement 代理协议
C
RNO4 agency expenses 代理机构的开支
vQ;Z 0_ agency fee 代理费
W/ERqVZR] Agency Law 《代理法》
R$q:Ct agent 代理人；承销人
v[m>;Ubg& agent of company 公司代理人
4h|vd.t agent's fee 代理人费；经纪费
[Y[|:_+5 aggregate 总计；总数；总体数字
fA8 ,wy|> aggregate amount 总款额；总额
?g 3sv5\u aggregate assets and liabilities 总体资产与负债
#u~8Txt aggregate at constant price 按固定价格计算的总体数字
R# 0UwRjeF aggregate demand 总需求
8 =d9*lm aggregate gross position 总持仓量
\|M z'* aggregate limit 总限额
~Y{K ^:wN^ aggregate of salaries tax 合计薪俸税
~%]+5^Ka] aggregate performance 总体表现；总体业绩
O_ ~\$b aggregate supply 总体供应
){v nmJJ% aggregate surplus 总盈余
-{dw Ll_ aggregate total 整体总额
2'D2> ^os aggregate value 总值；合计价值
j9%=^ ZoQj aggregated basis 合计基准
mz47lv1? aggregated net chargeable income 合计应课税入息实额
H xjh P( aggregation 合并计算；合计；总和
C`fQ` RL\ aggregation of incomes of husband and wife 夫妇入息合并计算
}u
:sh >2 aggregation of property 财产的总和
^W^%PJ D | agio 差价；贴水
[|vd r. Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
dwRJ0D]& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
37VSE@Z+ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
.k}h'nE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)/UkJ/}j 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
0VPa=AW Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d2pVO]l YZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ZPXxrmq% agreement for a settlement 授产协议
v''$qMQ) agreement for assignment 转让协议
MZ0 J/@( agreement for sale 售卖协议；买卖协议
8{ AzB8xp agreement for sale and purchase 买卖协议
'Ag?#vB agreement for the payment of interest 支付利息协议
SO |$X agreement for the repayment of money 还款协议
p?5zwdX+` agreement of reinsurance 再保险协议
@>:r'Fmu- Agricultural Bank of China 中国农业银行
O %OeYO69 air passenger departure tax 飞机乘客离境税
4oJ 0,u Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
tlj ^ 0 airport tax 机场税
,a}+Jj{ alcohol duty 酒精税
%
_ N-:.S alienation 让与；让渡；转让
JMXCyDy; alimony 生活费；赡养费
yJ?6B LJi All Ordinaries Index [AOI] 所有普通股指数
~x2azY2DP all risks 全险；综合险
z&w@67
>j All Sales Record for Stock Market 《股票市场成交报告》
%k9GoX_ Allied Capital Resources Limited 新联财务有限公司
BV|LRB}G all-items index [Consumer Price Index] 总指数〔消费物价指数〕
"lB[IB) allocation letter 拨款信件
o]@?QAu
allocation of fund 分配款项；预留款项
LqNsQu "; allocation of profit 利润分配；溢利分配
_k&vW(O=: allocation warrant 拨款令
:AL
nm0d allotment 分配；配股
O9bIo]B allotment notice 股份配售通知；配股通知
Pwf":U) allotment of shares 股份分配
" 5=Gu1 allowable 可获宽免；免税的
@I9A"4Im allowable business loss 可扣除的营业亏损
->d 3FR allowable expenses 可扣税的支出
s vN& ~@ l allowance 免税额；津贴；备抵；准备金
y6f YNB allowance for debts 债项的免税额
@PutUYz allowance for depreciation by wear and tear 耗损折旧免税额
<d8 Yk>R allowance for funeral expenses 殡殓费的免税额
i6a M}p< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
F.4xi+S_ allowance for repairs and outgoings 修葺及支出方面的免税额
C-&\qAo?<: allowance to debtor 给债务人的津贴
^I7iEv alteration of capital 资本更改
k*J0K=U| alternate trustee 候补受托人
d-y8 c amalgamation 合并
V!u W\i/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
nG q{+
G ambit of charges 征税范围；收费范围
O|d" 0P amended valuation 经修订的估值
;tlvf?0! American Commodities Exchange 美国商品交易所
"_W[X American Express Bank Limited 美国运通银行
`ml American Stock Exchange 美国证券交易所
U&GSMjqg amortization 摊销
voiWf?X amount due from banks 存放银行同业的款项
wZ0RI{)s' amount due from banks abroad 存放海外银行同业的款项
EJrP{GH amount due from holding companies 控股公司欠款
iU+O(vi amount due from local banks 存放本港银行同业的款项
uWkW T.>$ amount due to banks 银行同业的存款
;r y~x:7L7 amount due to banks abroad 海外银行同业的存款
]De<'x} amount due to holding companies 控股公司存款
XkDIP4v% amount due to local banks 本港银行同业的存款
3%P<F> 6
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{{qu:(_g amount for note issue 发行纸币的款额
p C^d-Ii amount of bond 担保契据的款额
KSz;D+L \ amount of consideration 代价款额
K|]/BjB/ amount of contribution 供款数额
#ozui-u> amount of indebtedness 负债款额
n&1q * amount of principal of the loan 贷款本金额
NYw>Z>TD8c amount of rates chargeable 应征差饷数额
:<hM@>eFn amount of share capital 股本额
#A\@)wJ amount of sums assured 承保款额
k..AP<hH amount of variation 变动幅度
}20~5! amount of vote 拨款数额
=bgWUu\F amount payable 应付款额
kntYj}F( amount receivable 应收款额
#Pt_<?JtV Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qz95) analysis 分析
tn E ), ancillary risk 附属风险
FF #T"y0Y annual account 周年帐目；周年帐目报表；年度决算；年结
Q`kV|
pjg annual accounting date 年结日期
IK1'" S| annual allowance 每年免税额；年积金；年度津贴；年津
H%pD9'q~ annual balance 年度余额
2{|Z?3FJ^ annual disposable income 每年可动用收入
SMo nJ;Y annual estimates 周年预算
AT%6K. annual fee 年费
$+w:W85B annual general meeting 周年大会
T5|e \<l annual growth rate 年增率；每年增长率
CVE(N/&b annual long-term supplement 长期个案每年补助金
5 :|9pe) annual pensionable emolument 可供计算退休金的年薪
Np7+g`nG annual report 年报
,Wv+Ek Annual Report on the Consumer Price Index 《消费物价指数年报》
~[<C6{ annual return 周年报表；周年申报表；每年报税表格
[ n4nnmM Annual Return Rules 《周年报表规则》
Wz%H?m:g# annual review of consumer prices 每年消费物价回顾
jh(T?t$& annual roll-forward basis 逐年延展方式
jI Entk annual salary 年薪
G>=Fdt7Oc annual statement 年度报表；年度决算表
/g$G
G9 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
L>L IN 1A annuitant 年金受益人
r3 qKT annuity 年金
PzOnS annuity contract 年金合约
1J( [*) annuity on human life 人寿年金
L I*=T antecedent debt 先前的债项
{8>g?4Q# ante-dated cheque 倒填日期支票
_iu~vU)r anticipated expenditure 预期开支
y 4U|~\] anticipated net profit 预期纯利
~[%_]/#&%z anticipated revenue 预期收入
ncqAof(/ anti-inflation measure 反通货膨胀措施
AXF
1{ anti-inflationary stance 反通货膨胀立场
ClG\Kpi rh apparent deficit 表面赤字
x
]" > apparent financial solvency 表面偿债能力
A3)"+`&PUl apparent partner 表面合伙人
zZ6m`]{B9? application for personal assessment 个人入息课税申请书
eSQkW application of fund 资金应用
d~ +( g! application to release as liquidator and to destruct the books of accounts and documents
EHN( K - 申请免除清盘人职务及毁灭帐簿与文件
OClG dFJ| appointed actuary 委任精算师
NOg/rDs'{ appointed auditor 委任核数师；委任审计师
i\ <S ; appointed trustee 委任的受托人
k4a51[SYBK appointer 委任人
?Z2`8]-E apportioned pro rata 按比例分摊
T*:w1*: apportionment 分配；分摊
DkX^b: D*f Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
}`kiULC'= apportionment formula 分摊方程式
C~egF=w apportionment of estate duty 遗产税的分摊
tn#cVB3 appraisal 估价；评估
G9NI`]k appreciable growth 可观增长
3Q'vVNFh< appreciable impact 显着影响
"iTjiH )Q( appreciable increase 可观增长
R2v9gz;W appreciation 增值；升值
3~{I/ft appreciation against other currencies 相对其他货币升值
2xf #@`U appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)9 ^)t appreciation tax 增值税
$C.a@gm appropriation 拨款；拨用；拨付
Mgr?D appropriation account 拨款帐目
{CV+1kz Appropriation Bill 拨款法案
yX4 Vv{g appropriation-in-aid system 补助拨款办法
58XZ]Mc0 approved assets 核准资产
ugN t7P,^ approved basket stock 认可一篮子证券
~Oa$rqu%m approved budget 核准预算
eZEk$W% approved charitable donation 认可慈善捐款
<o /!M6^: approved charitable institution 认可慈善机构
,A'| Z approved currency 核准货币；认可货币
"I66 @d? approved estimates 核准预算
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3i\j approved estimates of expenditure 核准开支预算
f`:Gj A,J$ approved overseas insurer 核准海外保险人
d7Vp^^}( approved overseas trust company 核准海外信托公司
^R =`<jx approved pooled investment fund 核准汇集投资基金
~5'7u-; approved provident fund scheme 认可公积金计划
-nXP<v=V approved provision 核准拨款
(P `=9+ approved redeemable share 核准可赎回股份
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approved regional stock 认可地区性证券
$m;`O_-T approved retirement scheme 认可退休金计划
b3E GtC}^ approved subordinated loan 核准附属贷款
'y\Je 7 arbitrage 套戥；套汇；套利
?HJh;96B arbitrageur 套戥者；套汇者
+l^tT&s;f arbitrary amount 临时款项
5CZyA`3V^5 arrangement 措施；安排；协定
a M9 v arrears 欠款
u8T@W} FX arrears of pay 欠付薪酬
o!:Z?.! arrears of revenue 逾期未收税款；逾期未收的帐项
1l$2T
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= articles of association 组织章程；组织细则；组织章程细则
0u1ZU4+EC Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
QuqznYSY{ ascertainment of profit 确定利润
dpTsTU!\ "Asia Clear" “亚洲结算系统”
I% u 2 ce Asia Commercial Bank Ltd. 亚洲商业银行有限公司
"Yh;3tI4* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
GQ;0KIN Asian Development Fund [ADF] 亚洲发展基金
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5 JM Asian dollar bond 亚洲美元债券
xRe`Duy : Asian dollar market 亚洲美元市场
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M Asian dollar rate 亚洲美元利率
T/\RViG3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
y QClq{A Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
x>}ml\R asked price 沽盘；喊价；索价；卖方报价
"aOs#4N assessable income 应评税入息
RqgN<&g? assessable loss 应评税亏损
BbI%tmA7 assessable profit 应评税利润
b%0p<*: a/ assessable value 应评税值
2uOYuM[7gH assessed profit 估定利润
sSZ)C|Q assessed value 经评估价值
gYD1A\ assessment 评税；评定；估价；评税单
7Y9#y{v1 assessment number 评税编号；估价编号
H}$7c`;q assessment of additional tax 补加税评税
3Rc*v VnI assessment of performance 业绩评估；实绩评价
*[{j'7*cc Assessor 评税主任
sSh{.XuB+3 asset price bubbles 资产价格泡沫
sqrLys_S asset-backed securities 具资产保证的证券
r|EN 5 assets accretion 资产增值
R3~, &ab assets and liabilities 资产与负债
^K ;k4oK assets betterment statement 资产递增表；资产改进表
EY )2, assets lending 实物放款；有抵押贷款
ZU73UL assets of the company passing on the death 死者去世时转移的公司资产
j:h}k a/!p assets pledged as security for liabilities 用作负债抵押的资产
sq!$+=1-X assets portfolio 资产投资组合
HohCb4do assets price 资产价格
rS{}[$Zpl assets quality 资产质素
pR$(V4> assets realization 资产变现
D`T;j[SsS# assets refinancing arrangement 资产再集资安排
6N#hN)/ assets securitization 资产证券化
U?#wWbE1 assets situated outside Hong Kong 在香港以外地方的资产
P9/ (f$ = assets stripping 削减资产；拆卖资产
|Y>Jf~SN assets value 资产值
u#,8bw?1 assignee 承让人
I.n,TJoz4J assignment 转让；转让书；转让契
!&{rnK assignment of interest 权益转让
{4D`VfX _ assignment of letters patent and trade mark 专利证书及商标转让
5dm ~yQN/ assignment of property 物业转让；物业转让书
SXk.7bMV6 assignment right 转让权
o]4]fLQ assignor 转让人
x~V[ }4E%> associate 有联系的人；有关连人士；相联者；合伙人；联系人
j(=w4Sd_W Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
h m ,{C associate member 附属会员
(-gomn associated body corporate 相联法人团体
h^SWb9 1"G associated company 相联公司；联属公司
f' ?/P~[ associated corporation 相联法团
Q#\Nhc Association of Chartered Certified Accountants [ACCA] [United Kingdom]
n9'3~qVZ 公认会计师公会〔英国〕
t>[W]%op Association of Futures Exchange Brokers 香港期货经纪协会
V`y^m@U! Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
17 Ugz? association of underwriters 承保人组织
4rU/2}. q assumption of control 接管
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3n&/ assurance 担保；保险；转易；转易书
Nap[ =[rv assurance of interest 权益的转易
vN Bg&m at 19XX price 按一九ＸＸ年价格计算
|NuMDVd+s at a discount 按赔价计算；按贴水价格计算；打折扣
~[HzGm% at a premium 按溢价计算；按升水价格计算
C|V7ZL>W at call 通知付款；按通知
wtw =RA at constant market price 按固定市价计算
w"v!+~/ 9 at constant price 按固定价格计算
r{;NGQYs at cost 按成本计算
BS9VwG <Z at current market price 按当时市价计算；按现时市价计算
7%y$^B7{ at current price 按当时价格计算；按现时价格计算
3YHEH\60^ at factor cost 按要素成本计算；按生产要素成本计算
BpZ~6WtBq at money-of-the-day price 按付款当日价格计算
suY47DCX) at or better 按指定或较佳价位〔买卖指令〕
zMs up4cl at par 按面值计算；平价
pey=zR! at sight 见票即付
7*l$ i/! at the close 按收市盘
z`zz8hK. at the opening 按开市盘
geme_ attestation 见证；见证条款
e FG/!b<17 at-the-money option 平价期权
3`bQ0-D; attorney 受权人；受托代表人
F\m^slsu7= attornment 新拥有人承认书
V|8'3=Z= attributable profit 可归属利润
.nPOjwEx&Y attributable share value 可归属股份价值
<Ht"t]u*Bn Auckland Stock Exchange 奥克兰证券交易所
;|q<t auction 拍卖
8!E.3'jb auctioneer 拍卖商
32wtN8 kx audit 审计；核数
P([!psgu Audit Commission 审计署
5#GMp Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
kelBqJ-,p 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〕
`
,\b_SFg audit review 帐目审查
("8 Hku? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
D0Dz@25- audited account 审计帐目；经审计的帐目
,"EaZ/Bl/ audited annual account 经审计的周年帐目
2l T t audited balance sheet 经审计的资产负债表
(!*
l+} auditor 核数师；核数主任；审计师
*ERV\/ auditor's certificate 核数师证明书；审计师证明书
_4by3?<c auditor's report 核数师报告；审计师报告
J :O!4gI Aussie bond 澳元债券
cYA: k austerity budget 紧缩预算
Xdn&%5rI Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
B4y _ {V Australia All Ordinaries Index 澳洲所有普通股票指数
ZC?~RXL( Australian Dollar [AUD] 澳元
t<45[~[ Australian Options Market 澳大利亚期权市场
(Ceru o S Australian Securities Commission 澳洲证券事务监察委员会
&<t%u[3 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
}j/\OY _& Australian Stock Exchange 澳大利亚证券交易所
Rw?w7?I Austrian Schilling [ATS] 奥地利先令
"*bLFORkq' authentication 认证；鉴证
K(+=V)'Dz authority to purchase 委托购买证；委购书
cXq9k!I% authorization 认可；核准；授权；授权书
L^JU{\C authorization by direction 指示授权
0z>IYw|UB authorization by instruction 指令授权
`=(<!nXJx authorization by warrant 令状授权
C
m :AU; authorization of unit trust 单位信托的认可
Gdow[x authorized agent 指定代理人
),x0G*oebj authorized capital 法定资本
W`[VLi}fe authorized clerk 出市员
Wd'}YbC authorized dealer 认可交易商
jj{:=l ZB authorized financial institution 认可财务机构
p/{%%30ke authorized fund 认可基金
{8m&Z36E authorized fund house 获授权的基金公司；认可基金公司
Qw0k-t0=4 authorized institution 认可机构
1S?~ c25=h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*y4DK6OFe authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
xm{?h,U, authorized insurer 获授权保险人；获认可承保人
u`XRgtI{g? authorized investment 特准投资项目
[j6]!p]S$ authorized person 获授权人
V D#q\ authorized representative 获授权代表
q /JC\ authorized share capital 法定股本
9C7Npf?~M automated quotation system 自动报价系统
Ae2N"%Ej Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.q 2r!B 自动交易系统〔香港期货交易所有限公司〕
\'2rs152 automatic adjustment mechanism 自动调整机制
{,Z|8@Sl% automatic adjustment system 自动调整系统
JG;}UuHYM Automatic Clearing House 自动票据交换所
uH89oA/H automatic exchange rates accumulation system 自动化汇率累集系统
RvR.t"8 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
# N][-i automatic teller machine [ATM] 自动柜员机
f#l9rV "@g autopay 自动转帐
Fg`<uW]TFZ available assets 可用资产
p*<Jg l available fiscal reserve 现存财政储备
/we]i1-9 available profit 可用利润
bPTtA;u Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
dk7x<$h-h0 average 平均；平均数；海损
/`m* PgJ average basic salary 平均基本薪金
; Rv WF ) average consumer expenditure 平均消费开支；一般消费开支
o(tJc}Mh+( average cost 平均成本
@fA{;@N average cost of land production 增辟土地平均成本
fq>{5ODO average daily turnover 平均每日成交额
|eRE'Wd0 average daily wage rate 平均每日工资率
zfop-qDOc average expenditure pattern 平均开支模式
,u}wW*?,sT average growth rate 平均增长率
+
E{[j average net fixed assets 固定资产平均净值
ozY$}|sjDT average of relatives 相对价格平均数
H^'%$F?Ss average price 平均价格
G ]h average propensity to consume 平均消费倾向；一般消费倾向
uihH")Mo average propensity to save 平均储蓄倾向；一般储蓄倾向
Wrp~OF0k average rate 平均率
y{M7kYWtHV average revenue 平均收入；平均收益
o}=*E average stock 平均库存；平均存货
P].Eb7I average yearly rent 平均年租
E{)X ;kN= avoidance of double taxation 避免双重课税
4rDV CXE avoidance of tax 避税
