A:
47 ]?7GU, A share Ａ股；甲类股份
WsHC%+\' abatement of tax 减税；减扣免税额
JjO="Cmk/ ABN AMRO Bank N.V. 荷兰银行
gD$bn= above-the-line expenditure 线上项目支出；经常预算支出
x !)[l; above-the-line receipt 线上项目收入；经常预算收入
"v %|&@ ABSA Asia Limited 南非联合亚洲有限公司
R
2.y=P8N absolute change 绝对数值变更
XLG6f(B= F absolute expenditure 实际开支
{~cG'S Y% absolute guideline figure 绝对准则数字
z 'iA j absolute interest 绝对权益
$inpiO|s absolute order of discharge 绝对破产解除令
D)0pm?*5A absolute profit margin 绝对利润幅度
Iv J ;9d absolute value 实值；绝对值
i,k.#Vx[m absolutely vested interest 绝对既得权益
L H>oG$a absorbed cost 已吸收成本；已分摊成本
=2sj$ absorption 吸收；分摊；合并
JI&ik_k3 absorption rate 吸收率；摊配率；分摊率
4[q'1N6- ACB Finance Limited 亚洲商业财务有限公司
^Ob#B!= acceptable form of reciprocity 合理的互惠条件
3WH"NC-O< acceptable rate 适当利率；适当汇率
*^h$%<QI acceptance agreement 承兑协议
D I`
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f[S$ Gu4- acceptor 承兑人；接受人；受票人
N\ Nw mx acceptor for honour 参加承兑人
SLCV|@G accident insurance 意外保险
P.8CFl X Accident Insurance Association of Hong Kong 香港意外保险公会
'a &( r; accident insurance scheme 意外保险计划
= aL=SC+ accident year basis 意外年度基准
. W[[Z;D accommodation 通融；贷款
IdY\_@$ v accommodation bill 通融票据；空头票据
hSBR9g accommodation party 汇票代发人
49/j9#hr account balance 帐户余额；帐户结余
/3] b!lFZZ account book 帐簿
jGp|:!' w account collected in advance 预收款项
.JkcCEe{G account current book 往来帐簿
D7'P^*4_B account of after-acquired property 事后取得的财产报告
*ud" ?{)Z account of defaulter 拖欠帐目
lQ t&K1m account payable 应付帐款
jg,oGtRz account payee only [A/C payee only] 只可转帐；存入收款人帐户
dV~yIxD}C* account receivable 应收帐款
T[$! ^WT account receivable report 应收帐款报表
Y(:.f-Du account statement 结单；帐单；会计财务报表
O( P
,! account title 帐户名称；会计科目
47(/K2 accountant's report 会计师报告
hvc%6A\nm Accountant's Report Rules 会计师报告规则
n aQ0TN, accounting and auditing procedure 会计与审计程序；会计与核数程序
*{/L7])gm Accounting Arrangements 《会计安排》
/Ah |Po accounting basis 会计基础
,{KjVv< accounting by Official Receiver 破产管理署署长呈交的帐目
*j Aw Accounting Circular 《会计通告》
vocXk_ accounting class 会计类别
{{3n">s}: accounting date 记帐日期；会计结算日期
fJj trvNy) accounting for money 款项核算
ow,4'f!d Accounting Officer 会计主任
%cPz>PTW@ accounting period 会计报告期；会计期
!i"Z accounting policy 会计政策；会计方针
hqPpRSv' accounting practice 会计惯例
#5Zf 6w accounting principle 会计准则
Jl ,mYFEZ accounting record 会计记录
vZ<@m2 accounting report 会计报告
Ru1I,QvCj" Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i/Nd Accounting Society of China 中国会计学会
W ix/Az accounting statement 会计报表
&n|S:" B accounting system 会计制度；会计系统
Y<A593 accounting transaction 会计事项；帐务交易
h3 B s accounting treatment 会计处理
|fQl 0hL accounting year 会计年度
CB7 6 accretion 增值；添加
Oyfc! accrual 应计项目；应累算数目
&7gL&AY8 accrual basis 应计制；权责发生制
_t9@
vVQ accrual basis accounting 应计制会计；权责发生制会计
:RYh@. accrue 应累算；应计
z /
YF7wrx accrued benefit 应累算利益
m/2LwN accrued charges 应计费用
EPY64 { accrued cumulative preference share dividend 应累算的累积优先股股息
dWg09 sx accrued expenses 应累算费用
# D{jNSB accrued interest payable 应付利息；应计未付利息
3 19 &: accrued interest receivable 应收利息；应计未收利息
L} >XH* accrued right 累算权益
im }= accruing profit 应累算的利润
6b-j accumulated fiscal reserve 累积财政储备
)$h<9 e accumulated profit 累积利润；滚存溢利
A; pVi;7 accumulated reserve 累积储备
w]BZgF. accumulation of surplus income 累积收益盈余
,+ iREh; acquired assets 既得资产
L `fDc acquisition 收购；购置；取得
m'
LRP:9v acquisition cost 购置成本
@kq~q;F acquisition expenses 购置费用
~ jR:oN acquisition of 100% interest 收购全部股权
` 0YI?$G1 acquisition of control 取得控制权
FG?69b> acquisition of fixed assets 购置固定资产
R V*7? y%3 acquisition of shell “买壳”
JZCRu_M>| acquisition price 收购价
71n I`.Z act of God 天灾
W6b5elH@ acting partner 执事合伙人
{5ujKQOcR active market 买卖活跃的市场；交投畅旺的市场；旺市
|"7^9( active partner 积极参与的合伙人
QasUg Z active trading 交投活跃
(#4 actual circulation 实际流通
ac/=%om8u actual cost 实际成本
"R"7'sJ MI actual expenditure 实际开支；实际支出
S\qYw(G actual income 实际入息；实际收入；实际收益
H J&|&tT actual market 现货市场
UR/l M,N; actual price 现货价；实际价格
O Oa}+^-j actual profit 实际利润
!9$xfg } actual quotation 实盘；实际价位；实际报价
[Rqv49n*V actual year basis 按实际年度计算
3c#CEuu actuals 实货
kJ;f A|(I actuarial investigation 精算调查
`M
"O # actuarial principle 精算原则
? qn0] . actuarial report 精算师报告
hkS K; Actuarial Society of Hong Kong 香港精算学会
kW 'xuZ& actuarial valuation 精算师估值
-^y$ RJC actuary 精算师
YQ B. 3 ad referendum agreement 暂定协议；有待覆核的协定
HzW`j"\ ad valorem duty 从价税；按值征税
CB<i ad valorem duty system 从价税制
YK jm_)8]w ad valorem fee 从价费
8=]R6[,fD ad valorem tariff 从价关税
:r<uH6x| additional allowance 额外免税额
zi^T ?<t additional amount for unexpired risk 未过期风险的额外款额
M_o<6C additional assessable profit 补加应评税利润
$oefG}h2 additional assessment 补加评税
9~6FWBt additional commitment 额外承担
^Fy{Q*p`( additional commitment vote 额外承担拨款
Qx9lcO_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a0vg%Z@! additional dependent parent allowance 供养父母额外免税额
t@ a2@dX| additional provision 额外拨款
C?U V3 additional stamp duty 附加印花税
ZDmBuf
q additional tax 补加税罚款；补加税款
0;*1g 47\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
h\ZnUn_ J adjudged bankrupt 被裁定破产
~w <u! adjudicated bankrupt 裁定破产人
vgfLI} |5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
=:T p H>f* adjudication of bankruptcy 裁定破产；宣告破产
"?I ]h adjudication of insolvency 裁定无力偿还债务
(GLd" Zq adjusted actual 经调整的实数；调整后的实数
J/M_cO*U adjusted current assets 经调整的流动资产；调整后的流动资产
y4aW8J# adjusted figure 经调整的数字；调整后的数额
~^U(G As adjusted liabilities 经调整的负债；调整后的负债
4g}eqW adjusted loss 经调整的亏损；调整后的亏损
;C1 ]gJZ, 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
*x^W`i
adjusted profit 经调整的利润；调整后的利润
HG(J+ocn adjusted surplus 经调整的盈余额；调整后的盈余额
7XE |5G adjusted value 经调整的价值；调整后的价值
&_q&TEi adjustment 调整；修订；理算〔保险〕
'USol< adjustment centre 调剂中心
93z oJiLRf adjustment lag 调整过程的时间差距；调整时差
=WaZy>n}7 adjustment mechanism 调整机制
hp ftVEB adjustment of loss 亏损调整
N :#"4e adjustment process 调整过程；调整程序
u$7o d$&S adjustment range 调整幅度
=.@{ uu; administered exchange rate 受管制汇率
Ppw0vaJ^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,a N8`M administration expenses 行政费用
;&|MNN^ administration fee 手续费；行政费
gZ!vRO <% administration in bankruptcy 破产管理
wnaT~r@U' administration order 遗产管理令
aS^
4dEJ administrator 管理人；遗产管理人
"3kIQsD|j administrator of the estate 遗产管理人
U5uO|\+) admission of debt 债项承认书
Mlr\#BO"9 admission of proof 接纳债权证明
B~/:["zTh& advance 放贷款项；垫付款项；预支款项；预付款项
@M [t| advance account 暂支帐目；预付款帐户
(Rqn)<<2 advance compensation 预付补偿金
CzP?J36W ^ advance from shareholder 股东垫款
3` ov?T(H advance pending reimbursement 预支以待日后付还
jhd&\z- advanced economy 先进经济体系
$^ \8-k " advancement 预付；预付财产
m nK SO advances warrant 垫款令
8IErLu } advancing 贷出
b?6-lYE>L adverse balance 逆差
z1LN |+\} adverse exchange 逆汇
`lAe2l^ advertisement addressed to shareholders 在报章刊登的致股东通告
|s f &t advice for collection 托收通知书
c/fU0 cA@ advice of drawing 提款通知书；汇票通知书
IMaa#8, advice of payment 付款通知
0w'%10"&U+ Advisory Committee [Securities and Futures Commission]
XBd/,:q 谘询委员会〔证券及期货事务监察委员会〕
w8!S;~x KI Advisory Committee on Diversification 经济多元化谘询委员会
`|Aj3a3sND affidavit 誓章；遗产申报誓章
))y `q@ affidavit of no receipt 述明无收款的誓章
[O)
Q\|k
affiliate 联号；联营公司；附属公司
9M3XHj affiliated company 附属公司；联号；联营公司
2!Bjs?K<bv affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0 K
T.@P affordability 负担能力
q; &\77i$ African Development Bank [AfDB] 非洲开发银行
FerQA9K)x after-acquired property 事后取得的财产
.h!oo;@ after-hours dealing 市后交易
jV 83%%e after-tax profit 税后盈利；税后利润；税后溢利
RR,gC"cTi agency agreement 代理协议
-+^E5 agency expenses 代理机构的开支
zZ rUS'8 agency fee 代理费
clE_a? Agency Law 《代理法》
a[ Pyxx_K agent 代理人；承销人
.M3]\I u agent of company 公司代理人
84xA/BR W agent's fee 代理人费；经纪费
p.(8e kh aggregate 总计；总数；总体数字
)f#raXa5+ aggregate amount 总款额；总额
blbL49; aggregate assets and liabilities 总体资产与负债
o :`>r/SlL aggregate at constant price 按固定价格计算的总体数字
XH9Y|FX%# aggregate demand 总需求
:bJT2o[ aggregate gross position 总持仓量
;?-A 4!V, aggregate limit 总限额
S8 +GM aggregate of salaries tax 合计薪俸税
Q8] lz} aggregate performance 总体表现；总体业绩
$) UMRG aggregate supply 总体供应
/oA=6N#j aggregate surplus 总盈余
mmE!!J`B aggregate total 整体总额
DG2CpR)S aggregate value 总值；合计价值
vuL;P"F4& aggregated basis 合计基准
VB*`"4e@b< aggregated net chargeable income 合计应课税入息实额
nnP] x [ aggregation 合并计算；合计；总和
>ZAb9=/M)F aggregation of incomes of husband and wife 夫妇入息合并计算
3em&7QM aggregation of property 财产的总和
[1OX: O| agio 差价；贴水
rCOH*m& Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
0)@7$Xhf Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
}n!$)W*? 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
+M@,CbqD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
H0!W:cIS;l 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
;,d^=:S6@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
F+%6?2 J 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Ie 12d@ agreement for a settlement 授产协议
%9bf^LyD agreement for assignment 转让协议
\^l273 agreement for sale 售卖协议；买卖协议
XTzz/.T;Z agreement for sale and purchase 买卖协议
`7.(dn>WL0 agreement for the payment of interest 支付利息协议
BZ2frG\0&I agreement for the repayment of money 还款协议
df o_R agreement of reinsurance 再保险协议
=f
FTi1]/h Agricultural Bank of China 中国农业银行
E=G"_
^hCE air passenger departure tax 飞机乘客离境税
Zo=w8Hr Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O,$
?Pj6 airport tax 机场税
bl/tl_.p00 alcohol duty 酒精税
@m#1[n; alienation 让与；让渡；转让
n'WhCrW alimony 生活费；赡养费
_9y All Ordinaries Index [AOI] 所有普通股指数
hn$l<8=Q_ all risks 全险；综合险
- w>2!@8 All Sales Record for Stock Market 《股票市场成交报告》
; M)l7f Allied Capital Resources Limited 新联财务有限公司
Qyh_o all-items index [Consumer Price Index] 总指数〔消费物价指数〕
u 2)#Ml allocation letter 拨款信件
uA`EJ )d allocation of fund 分配款项；预留款项
G54,`uz2 allocation of profit 利润分配；溢利分配
n@`D:;?{ allocation warrant 拨款令
E{):z g allotment 分配；配股
etcpto=Mo allotment notice 股份配售通知；配股通知
BQ[,(T`+R allotment of shares 股份分配
(z8^^j[ allowable 可获宽免；免税的
fga{ b7 allowable business loss 可扣除的营业亏损
&]d-R allowable expenses 可扣税的支出
Wc iw6.@ allowance 免税额；津贴；备抵；准备金
2 q4dCbJ! allowance for debts 债项的免税额
erhxZ|."P allowance for depreciation by wear and tear 耗损折旧免税额
P~6Q Rm allowance for funeral expenses 殡殓费的免税额
(x+C =1, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
h;s~I/e( allowance for repairs and outgoings 修葺及支出方面的免税额
Mk:k0 ,z allowance to debtor 给债务人的津贴
^@"H(1Hxu/ alteration of capital 资本更改
MQ~O G9. alternate trustee 候补受托人
} `X.^}oe amalgamation 合并
~8rVf+bg3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
VG)Y$S8.> ambit of charges 征税范围；收费范围
8w 2$H amended valuation 经修订的估值
3#d? American Commodities Exchange 美国商品交易所
'[T#d! T American Express Bank Limited 美国运通银行
JDa=+\ _ American Stock Exchange 美国证券交易所
|._9;T-Yde amortization 摊销
cH== OM7&- amount due from banks 存放银行同业的款项
K NI* : amount due from banks abroad 存放海外银行同业的款项
?3=D- Xrb amount due from holding companies 控股公司欠款
GS<aXh k amount due from local banks 存放本港银行同业的款项
~7kIe+V amount due to banks 银行同业的存款
D&)w =qIu amount due to banks abroad 海外银行同业的存款
1\ hh,s amount due to holding companies 控股公司存款
P&6hk6# amount due to local banks 本港银行同业的存款
q? 9x0L amount due to outport banks 外埠银行同业的存款
RV%aFI ) amount for note issue 发行纸币的款额
:!fP~(R'm amount of bond 担保契据的款额
|FR'?y1 amount of consideration 代价款额
L`iC?<} amount of contribution 供款数额
O8!> t7x amount of indebtedness 负债款额
t;^NgkP{$ amount of principal of the loan 贷款本金额
Ke 5fe# amount of rates chargeable 应征差饷数额
? ;q amount of share capital 股本额
Y{Yp N amount of sums assured 承保款额
vX9B^W||x amount of variation 变动幅度
#]g9O ?0$ amount of vote 拨款数额
&efwfnG< amount payable 应付款额
J2va Kl amount receivable 应收款额
*E"OQs I l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
4ONou&T analysis 分析
)`4g , W ancillary risk 附属风险
C>A*L4c]F annual account 周年帐目；周年帐目报表；年度决算；年结
JQ[~N- annual accounting date 年结日期
mbZS J annual allowance 每年免税额；年积金；年度津贴；年津
RD$"ft]Vc annual balance 年度余额
!awsQ!e| annual disposable income 每年可动用收入
!yfQ^a_ O annual estimates 周年预算
c)7i%RF' annual fee 年费
7aV(tMz d annual general meeting 周年大会
9rd7l6$R" annual growth rate 年增率；每年增长率
i&%/]Nq annual long-term supplement 长期个案每年补助金
6wmMg i_m annual pensionable emolument 可供计算退休金的年薪
tB,1+I= annual report 年报
t%B ,ATW Annual Report on the Consumer Price Index 《消费物价指数年报》
yv2&K=rZp annual return 周年报表；周年申报表；每年报税表格
[6$n Annual Return Rules 《周年报表规则》
t9 Sog~:' annual review of consumer prices 每年消费物价回顾
Z>O2 annual roll-forward basis 逐年延展方式
t 7(#Cuv- annual salary 年薪
dHAI4Yf4U annual statement 年度报表；年度决算表
\nX5 $[ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
m4 :| annuitant 年金受益人
0\Q/$ #3 annuity 年金
Z*M]AvO+# annuity contract 年金合约
Fq-A vU annuity on human life 人寿年金
]V `L\ antecedent debt 先前的债项
mvCH$}w8& ante-dated cheque 倒填日期支票
['G@`e *\ anticipated expenditure 预期开支
+H'{!:e5 anticipated net profit 预期纯利
*h H\H
anticipated revenue 预期收入
i6.HR?n anti-inflation measure 反通货膨胀措施
S<-e/`p=H anti-inflationary stance 反通货膨胀立场
O< \i{4}} apparent deficit 表面赤字
nWyn}+C- apparent financial solvency 表面偿债能力
p>O>^R apparent partner 表面合伙人
j$he5^GC application for personal assessment 个人入息课税申请书
"< c,I=A application of fund 资金应用
{cYS0%G o application to release as liquidator and to destruct the books of accounts and documents
U^xz >:~ 申请免除清盘人职务及毁灭帐簿与文件
! ^,<nP appointed actuary 委任精算师
3fb"1z# appointed auditor 委任核数师；委任审计师
o-m9}pV appointed trustee 委任的受托人
pc=f, appointer 委任人
l-} );zH74 apportioned pro rata 按比例分摊
[ITtg ?]F apportionment 分配；分摊
V"r2 t9A Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!n?8'eqWru apportionment formula 分摊方程式
]{/1F:bcQ apportionment of estate duty 遗产税的分摊
XITh_S4fs= appraisal 估价；评估
qkg`4'rLg appreciable growth 可观增长
"s6\l~+9l appreciable impact 显着影响
=MsQ=:ZV appreciable increase 可观增长
P>i!f!o*I appreciation 增值；升值
BwpSw\\?@ appreciation against other currencies 相对其他货币升值
`F^~*FnR,B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9?IvSv}z appreciation tax 增值税
3G;#QK -c appropriation 拨款；拨用；拨付
whoQA}X> appropriation account 拨款帐目
_!} L\E ~ Appropriation Bill 拨款法案
):c)$$dn appropriation-in-aid system 补助拨款办法
i.(kX`~J1 approved assets 核准资产
bS!4vc1`2 approved basket stock 认可一篮子证券
}C<<l5/ z approved budget 核准预算
k|Syw A Tr approved charitable donation 认可慈善捐款
Kz>Bw; R( approved charitable institution 认可慈善机构
$$ tFP"pZ approved currency 核准货币；认可货币
L2j7w006 approved estimates 核准预算
MKr)6PG, approved estimates of expenditure 核准开支预算
[ 1$p}x approved overseas insurer 核准海外保险人
k-zkb2 approved overseas trust company 核准海外信托公司
FD+y?UF approved pooled investment fund 核准汇集投资基金
)qL UHE= approved provident fund scheme 认可公积金计划
\D<w:\P approved provision 核准拨款
{wNN p't7 approved redeemable share 核准可赎回股份
fGz++;b<S approved regional stock 认可地区性证券
zBKfaQI, approved retirement scheme 认可退休金计划
3R=R k approved subordinated loan 核准附属贷款
I8s%wY9 arbitrage 套戥；套汇；套利
z^etH/]Sy arbitrageur 套戥者；套汇者
Bc!ZHW *& arbitrary amount 临时款项
dP7nR1GS arrangement 措施；安排；协定
TB@0j
;g arrears 欠款
|RA|nu
arrears of pay 欠付薪酬
x&N!S U6 arrears of revenue 逾期未收税款；逾期未收的帐项
jMP!/t
:w articles of association 组织章程；组织细则；组织章程细则
el"XD"* Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
UgBD| ~zu ascertainment of profit 确定利润
N"M?kk, "Asia Clear" “亚洲结算系统”
Ol @ssm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9! kH:Az[p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
xyvG+K& Asian Development Fund [ADF] 亚洲发展基金
4uV, $/ Asian dollar bond 亚洲美元债券
J,&B Asian dollar market 亚洲美元市场
^G*zFqa+` Asian dollar rate 亚洲美元利率
9td[^EB#(h Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\GFFPCi4 D Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
' t hEZ asked price 沽盘；喊价；索价；卖方报价
"8%z,lHw assessable income 应评税入息
@8 ;0p assessable loss 应评税亏损
Ug1[pON k assessable profit 应评税利润
-{=c T?"+ assessable value 应评税值
e +? -# assessed profit 估定利润
W bP
wO assessed value 经评估价值
.R<Ke\y/ assessment 评税；评定；估价；评税单
s& gzv =v assessment number 评税编号；估价编号
ifYC&5}SI assessment of additional tax 补加税评税
,m08t9F assessment of performance 业绩评估；实绩评价
O*:8gu'Y2 Assessor 评税主任
|LwW/>I asset price bubbles 资产价格泡沫
B4>kx#LR asset-backed securities 具资产保证的证券
c'LDH h7b assets accretion 资产增值
s.8]qQR r assets and liabilities 资产与负债
`PH*tdYrh assets betterment statement 资产递增表；资产改进表
DClV&\i=o assets lending 实物放款；有抵押贷款
@ a $HJ : assets of the company passing on the death 死者去世时转移的公司资产
TSp;Vr OP assets pledged as security for liabilities 用作负债抵押的资产
]\8{z" assets portfolio 资产投资组合
N)&(& 2 assets price 资产价格
,;)1|-^nu assets quality 资产质素
CQ(
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?u)[xEx6}+ assets refinancing arrangement 资产再集资安排
|*5QFp assets securitization 资产证券化
i,h) assets situated outside Hong Kong 在香港以外地方的资产
\kQ@G assets stripping 削减资产；拆卖资产
)HFl 0[vT assets value 资产值
TfFuHzZZ assignee 承让人
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$D6+ assignment 转让；转让书；转让契
)}KQtkU8: assignment of interest 权益转让
:AzP3~BI assignment of letters patent and trade mark 专利证书及商标转让
F: P&hK assignment of property 物业转让；物业转让书
ndY1j5 assignment right 转让权
t622b?w assignor 转让人
=q4 QBAW associate 有联系的人；有关连人士；相联者；合伙人；联系人
:q+D`s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
!:7aXT*D$ associate member 附属会员
R\ +O.vX associated body corporate 相联法人团体
5ZPe=SQ{ associated company 相联公司；联属公司
u{/!BCKE associated corporation 相联法团
GkutS.2G# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[)ybPIv]
公认会计师公会〔英国〕
T 5jZd@VT, Association of Futures Exchange Brokers 香港期货经纪协会
m& h5u, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
QvF UFawN association of underwriters 承保人组织
P!Mz 5QZ+ assumption of control 接管
j1LL[+G-"_ assurance 担保；保险；转易；转易书
}: W6Bo-| assurance of interest 权益的转易
dF- d at 19XX price 按一九ＸＸ年价格计算
#CM^f^* at a discount 按赔价计算；按贴水价格计算；打折扣
'aWz am> at a premium 按溢价计算；按升水价格计算
SLiQHWw*J at call 通知付款；按通知
&;)6G1X1 at constant market price 按固定市价计算
#&hu-gM V at constant price 按固定价格计算
tVf 1]3(_> at cost 按成本计算
6
s+ Z at current market price 按当时市价计算；按现时市价计算
<AzM~]"3 at current price 按当时价格计算；按现时价格计算
Dyx3N 5?C at factor cost 按要素成本计算；按生产要素成本计算
u/@dWeY[] at money-of-the-day price 按付款当日价格计算
(aO+7ykRuJ at or better 按指定或较佳价位〔买卖指令〕
mST/u>' at par 按面值计算；平价
mh4NZ @; at sight 见票即付
ye9-%~sjX at the close 按收市盘
*d,u)l :S at the opening 按开市盘
sf|[oD attestation 见证；见证条款
CVi3nS5Yl at-the-money option 平价期权
}b#KV?xgW attorney 受权人；受托代表人
=;1MpD attornment 新拥有人承认书
%rz.>4i)( attributable profit 可归属利润
y`~[R7E attributable share value 可归属股份价值
r[:)-`]b Auckland Stock Exchange 奥克兰证券交易所
Dl3Df u8 auction 拍卖
]< 0|" NL auctioneer 拍卖商
T/^ /U6JB audit 审计；核数
ak?XE4-N Audit Commission 审计署
&}1PH% 6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Um
k9 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〕
f1'N Wec audit review 帐目审查
?PIOuN = Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
=$B:i>z< audited account 审计帐目；经审计的帐目
r lalr+Rf audited annual account 经审计的周年帐目
\advF KN audited balance sheet 经审计的资产负债表
pZ /aZg1Ld auditor 核数师；核数主任；审计师
zkdyfl5 auditor's certificate 核数师证明书；审计师证明书
i By:HH auditor's report 核数师报告；审计师报告
]-$0?/`p8 Aussie bond 澳元债券
mis
cmD austerity budget 紧缩预算
/\-qz$ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
uvK1gJrA) Australia All Ordinaries Index 澳洲所有普通股票指数
R}Ih~zw Australian Dollar [AUD] 澳元
|wKC9 O@% Australian Options Market 澳大利亚期权市场
CQo<}}-o Australian Securities Commission 澳洲证券事务监察委员会
r^ ?Q o
Australian Society of Certified Practising Accountants 澳洲执业会计师公会
RZ!-,|"cwL Australian Stock Exchange 澳大利亚证券交易所
|pv:'']J Austrian Schilling [ATS] 奥地利先令
Q a nE] authentication 认证；鉴证
d/8I&{. authority to purchase 委托购买证；委购书
pJ6Z/ 3] authorization 认可；核准；授权；授权书
a _YE[ 6 authorization by direction 指示授权
Z J9J*5!C authorization by instruction 指令授权
VRY j&s'@ authorization by warrant 令状授权
.kSx>3 authorization of unit trust 单位信托的认可
Y!LcS48X authorized agent 指定代理人
s[ |sfqB1` authorized capital 法定资本
\gRX:i#n authorized clerk 出市员
dnVl;L8L3 authorized dealer 认可交易商
)W!8,e+% authorized financial institution 认可财务机构
EKsL0;FV authorized fund 认可基金
H/>86GG authorized fund house 获授权的基金公司；认可基金公司
Lrgv:n authorized institution 认可机构
` 1F[.DdF authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
#pbPaRJL( authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
XSkN9LqZ authorized insurer 获授权保险人；获认可承保人
TC1#2nE&T authorized investment 特准投资项目
D!kv+<+ authorized person 获授权人
% (R10G authorized representative 获授权代表
q1sK:)Hu+ authorized share capital 法定股本
@ .f@N;z automated quotation system 自动报价系统
XJ~_FiB Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
'f9 fw^ 自动交易系统〔香港期货交易所有限公司〕
V3fd]r IP automatic adjustment mechanism 自动调整机制
6CBk,2DswI automatic adjustment system 自动调整系统
1>OfJc(K Automatic Clearing House 自动票据交换所
(i^3Lw : automatic exchange rates accumulation system 自动化汇率累集系统
ps1ndGp~# Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
:B?XNo automatic teller machine [ATM] 自动柜员机
,.t v#j|A autopay 自动转帐
B#'TF?HUEn available assets 可用资产
!uLW-[F, available fiscal reserve 现存财政储备
Bi9b"*LN available profit 可用利润
|?6r&bT Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
'awL!P-- average 平均；平均数；海损
YHN @?}T() average basic salary 平均基本薪金
* r Y6 average consumer expenditure 平均消费开支；一般消费开支
,Ju f average cost 平均成本
'NF_!D average cost of land production 增辟土地平均成本
Z,/ BPK<e average daily turnover 平均每日成交额
Mp*")N, average daily wage rate 平均每日工资率
kRs(A~ngc
average expenditure pattern 平均开支模式
elCDPZ Tf average growth rate 平均增长率
:Xc%_& ) average net fixed assets 固定资产平均净值
Mi&,64< average of relatives 相对价格平均数
)NJD+yQ% average price 平均价格
z5-vx ` average propensity to consume 平均消费倾向；一般消费倾向
R,CFU l7Q average propensity to save 平均储蓄倾向；一般储蓄倾向
L6yRN>5a E average rate 平均率
9\RSJGx6 average revenue 平均收入；平均收益
X96>N{C*> average stock 平均库存；平均存货
kD:O$8[J8 average yearly rent 平均年租
cUssF%ud] avoidance of double taxation 避免双重课税
\D(6t!Ox avoidance of tax 避税
