A:
K /A1g.$ A share Ａ股；甲类股份
j"Y5j
B` abatement of tax 减税；减扣免税额
|]=s ABN AMRO Bank N.V. 荷兰银行
,\CG}-v@CN above-the-line expenditure 线上项目支出；经常预算支出
(
L ]C above-the-line receipt 线上项目收入；经常预算收入
)BX-Y@fpA ABSA Asia Limited 南非联合亚洲有限公司
uzO3 _.4Y absolute change 绝对数值变更
~=Q|EhF5 absolute expenditure 实际开支
p}K\rpvJpu absolute guideline figure 绝对准则数字
$ 0 Up. absolute interest 绝对权益
s9 .nU absolute order of discharge 绝对破产解除令
<x->.R_ absolute profit margin 绝对利润幅度
:/6gGU>pu absolute value 实值；绝对值
dt1,! sHn absolutely vested interest 绝对既得权益
)K >2 absorbed cost 已吸收成本；已分摊成本
yS";
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Z.{r%W{ 2 absorption rate 吸收率；摊配率；分摊率
"v[?`<53^l ACB Finance Limited 亚洲商业财务有限公司
-MTO=#5z acceptable form of reciprocity 合理的互惠条件
r4wnfy acceptable rate 适当利率；适当汇率
_VFL}<i acceptance agreement 承兑协议
Z#_ +yw acceptance for honour 参加承兑
hcJn y acceptor 承兑人；接受人；受票人
RI0 +9YJ acceptor for honour 参加承兑人
-)o0P\cTEt accident insurance 意外保险
bqI| wGCA" Accident Insurance Association of Hong Kong 香港意外保险公会
?YA5g' l accident insurance scheme 意外保险计划
PTf.(B"z accident year basis 意外年度基准
kFZjMchm A accommodation 通融；贷款
.#wU+t> accommodation bill 通融票据；空头票据
Ng;F hv+ accommodation party 汇票代发人
ufc_m 4PN account balance 帐户余额；帐户结余
/sa\Ze;E account book 帐簿
0Ik}\lcn account collected in advance 预收款项
nd xijqw account current book 往来帐簿
wJb"X=i* account of after-acquired property 事后取得的财产报告
{z0PB] U account of defaulter 拖欠帐目
M
hJ;)( account payable 应付帐款
Ag@R 60# account payee only [A/C payee only] 只可转帐；存入收款人帐户
}29Cm$p account receivable 应收帐款
N^U<;O?YDW account receivable report 应收帐款报表
$P7G,0- account statement 结单；帐单；会计财务报表
H>Ws)aCq account title 帐户名称；会计科目
0ofl,mXW accountant's report 会计师报告
t^(#~hx Accountant's Report Rules 会计师报告规则
1Yb9ILX[J accounting and auditing procedure 会计与审计程序；会计与核数程序
BdYl
sYp Accounting Arrangements 《会计安排》
> qDHb' accounting basis 会计基础
h6Q-+ _5 accounting by Official Receiver 破产管理署署长呈交的帐目
eK_Yt~dj Accounting Circular 《会计通告》
p }{V%!`_ accounting class 会计类别
!t r
/$ accounting date 记帐日期；会计结算日期
.0H!B#9 accounting for money 款项核算
F) Qj< 6 Accounting Officer 会计主任
,`nl";Zc accounting period 会计报告期；会计期
qW(_0<E accounting policy 会计政策；会计方针
$KGp cl accounting practice 会计惯例
Da WzQe= accounting principle 会计准则
/c9%| <O% accounting record 会计记录
1WbawiG} accounting report 会计报告
J"W+9sI0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
J`@# yHL Accounting Society of China 中国会计学会
q oJ4w7 accounting statement 会计报表
e) x;3r"j accounting system 会计制度；会计系统
*iW$>Yjb accounting transaction 会计事项；帐务交易
M!E# T-) accounting treatment 会计处理
|Je+y;P7 accounting year 会计年度
M_monj}Z accretion 增值；添加
eOI#T'5 accrual 应计项目；应累算数目
cojbuo accrual basis 应计制；权责发生制
8OW504AD accrual basis accounting 应计制会计；权责发生制会计
h1uD >heGl accrue 应累算；应计
c$w} h[ accrued benefit 应累算利益
q7'[II; accrued charges 应计费用
0Fi&7% accrued cumulative preference share dividend 应累算的累积优先股股息
D_MNF =7 accrued expenses 应累算费用
O&c~7tM% accrued interest payable 应付利息；应计未付利息
$xsmF?Dsx5 accrued interest receivable 应收利息；应计未收利息
QW_QizR>| accrued right 累算权益
*E- VS= # accruing profit 应累算的利润
K`d3p{ M accumulated fiscal reserve 累积财政储备
:.,3Zw{l accumulated profit 累积利润；滚存溢利
3ZKaqwK accumulated reserve 累积储备
9X2 l H~C accumulation of surplus income 累积收益盈余
^"?b!=n! acquired assets 既得资产
/|.
|y
S9 acquisition 收购；购置；取得
_Mis-K:]{? acquisition cost 购置成本
B hnwb0b< acquisition expenses 购置费用
NXyuv7%5= acquisition of 100% interest 收购全部股权
te b ~KM acquisition of control 取得控制权
~ jqh&u$( acquisition of fixed assets 购置固定资产
=*u:@T=d5 acquisition of shell “买壳”
G r
a(DGX acquisition price 收购价
VS I.c`=, act of God 天灾
yt- F2Z& acting partner 执事合伙人
<(%cb.^c=N active market 买卖活跃的市场；交投畅旺的市场；旺市
ErDt ~FH active partner 积极参与的合伙人
) 5M9Ro7 active trading 交投活跃
/`Wd+ actual circulation 实际流通
Hx]{'? actual cost 实际成本
G$buZspL'd actual expenditure 实际开支；实际支出
389puDjy actual income 实际入息；实际收入；实际收益
`*1059 actual market 现货市场
^9Je8 @Yu actual price 现货价；实际价格
@Fl&@ $ actual profit 实际利润
cKj6tT"=O actual quotation 实盘；实际价位；实际报价
[Bz'c1 actual year basis 按实际年度计算
uPtHCP6 actuals 实货
s a71Vh{ actuarial investigation 精算调查
&2! F:L actuarial principle 精算原则
.7nr :P actuarial report 精算师报告
& $ ?i Actuarial Society of Hong Kong 香港精算学会
XU}sbbwu actuarial valuation 精算师估值
]GS@ ub actuary 精算师
.2jG~_W[ ad referendum agreement 暂定协议；有待覆核的协定
pSq3\#Twr ad valorem duty 从价税；按值征税
) n[ oP% ad valorem duty system 从价税制
GAl AFsB ad valorem fee 从价费
N!e?K=}tL ad valorem tariff 从价关税
Dl#%tYL+3h additional allowance 额外免税额
w C0fPPeA additional amount for unexpired risk 未过期风险的额外款额
B !hrr additional assessable profit 补加应评税利润
|Gw[vY additional assessment 补加评税
} 0({c~z\ additional commitment 额外承担
]bq<vI% additional commitment vote 额外承担拨款
8 '2lc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
PG1#Z?_ additional dependent parent allowance 供养父母额外免税额
s)e ;
c<(/ additional provision 额外拨款
3-Q*um h additional stamp duty 附加印花税
`aS9 o]t additional tax 补加税罚款；补加税款
g]g2`ab | Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
(zFUC ] adjudged bankrupt 被裁定破产
V+()`>44 adjudicated bankrupt 裁定破产人
_faI*OY8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
w:z@!< adjudication of bankruptcy 裁定破产；宣告破产
tzxp0&:Z]. adjudication of insolvency 裁定无力偿还债务
m_TZY_; adjusted actual 经调整的实数；调整后的实数
jaAv_=93f adjusted current assets 经调整的流动资产；调整后的流动资产
U/B1/96 lJ adjusted figure 经调整的数字；调整后的数额
$rySz7NI adjusted liabilities 经调整的负债；调整后的负债
%KeQp W adjusted loss 经调整的亏损；调整后的亏损
G~{xTpL adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
X^#.4:>. adjusted profit 经调整的利润；调整后的利润
o%Lk 6QA$ adjusted surplus 经调整的盈余额；调整后的盈余额
Z:#-4Ci P adjusted value 经调整的价值；调整后的价值
H>-?/H adjustment 调整；修订；理算〔保险〕
{V!Jj6n adjustment centre 调剂中心
({cgak adjustment lag 调整过程的时间差距；调整时差
"mA Vkq~ adjustment mechanism 调整机制
N>OF
tP adjustment of loss 亏损调整
nFl=D=50- adjustment process 调整过程；调整程序
AcN~Q/xU adjustment range 调整幅度
{Y9m;b,X administered exchange rate 受管制汇率
c
25wm\\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}0#cdw#gH administration expenses 行政费用
>? ,arER administration fee 手续费；行政费
?wps_XU administration in bankruptcy 破产管理
lHpo/ R : administration order 遗产管理令
[)`9euR% administrator 管理人；遗产管理人
*HmL8c administrator of the estate 遗产管理人
-#b-@sD admission of debt 债项承认书
-;z&"> admission of proof 接纳债权证明
Q^v8 n1 advance 放贷款项；垫付款项；预支款项；预付款项
*n0k 2 p advance account 暂支帐目；预付款帐户
WT!8.M;Kv advance compensation 预付补偿金
#[* e $C advance from shareholder 股东垫款
FeS6>/ advance pending reimbursement 预支以待日后付还
-/aDq? << advanced economy 先进经济体系
/h0<0b?i advancement 预付；预付财产
kRgyvA,*; advances warrant 垫款令
{sy#&m(e l advancing 贷出
g
S;p:: adverse balance 逆差
u pf7:gk + adverse exchange 逆汇
{MKq
Yl{ advertisement addressed to shareholders 在报章刊登的致股东通告
2I:vie
advice for collection 托收通知书
0+O)~>v advice of drawing 提款通知书；汇票通知书
%2<chq advice of payment 付款通知
IPcAE!h6zN Advisory Committee [Securities and Futures Commission]
k 6~k 谘询委员会〔证券及期货事务监察委员会〕
:&`Yz
Advisory Committee on Diversification 经济多元化谘询委员会
c3|;'s affidavit 誓章；遗产申报誓章
yov :JnWo affidavit of no receipt 述明无收款的誓章
?Z] }G affiliate 联号；联营公司；附属公司
\1RQ),5 %] affiliated company 附属公司；联号；联营公司
cW),Y|8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!+ IxPn affordability 负担能力
U<eVLfSij African Development Bank [AfDB] 非洲开发银行
Y[;Pl$ after-acquired property 事后取得的财产
)%C482GO- after-hours dealing 市后交易
J=TbZL4y}4 after-tax profit 税后盈利；税后利润；税后溢利
B4&@PX"'>, agency agreement 代理协议
r{kV*^\E agency expenses 代理机构的开支
tqrvcnQr^ agency fee 代理费
C9Fc (Y?_ Agency Law 《代理法》
<P( K,L?r agent 代理人；承销人
K4xZT+Qb agent of company 公司代理人
-nO('(t agent's fee 代理人费；经纪费
x}1(okc aggregate 总计；总数；总体数字
'E0{ zk aggregate amount 总款额；总额
M!=v"C# aggregate assets and liabilities 总体资产与负债
v>g1\y Iw aggregate at constant price 按固定价格计算的总体数字
ekP=/;T#S aggregate demand 总需求
~SZ0Yu:X aggregate gross position 总持仓量
;oC85I aggregate limit 总限额
RgQ\Cs24Q aggregate of salaries tax 合计薪俸税
e\.|d<N? aggregate performance 总体表现；总体业绩
(7}v }3/ aggregate supply 总体供应
xVKx#X9yk aggregate surplus 总盈余
X!,Ngmw. aggregate total 整体总额
lyZof_/* aggregate value 总值；合计价值
"=| yM~V aggregated basis 合计基准
*D;B%j^; aggregated net chargeable income 合计应课税入息实额
SNff aggregation 合并计算；合计；总和
cY#T H|M aggregation of incomes of husband and wife 夫妇入息合并计算
&)fPz -s aggregation of property 财产的总和
>g93Bj* agio 差价；贴水
3Luv$6 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
pq-zy6^ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
yQ+#Tlji 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
MkJL9eG Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
yYdXAenQ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
-mX
_I{BJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
QE)g==d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]pb;q(?^ agreement for a settlement 授产协议
Os@ofnC agreement for assignment 转让协议
Ylt[Ks<2 agreement for sale 售卖协议；买卖协议
l*'jqR')h^ agreement for sale and purchase 买卖协议
6/@ cP / agreement for the payment of interest 支付利息协议
hUA3(!0) agreement for the repayment of money 还款协议
8 CA4gnh agreement of reinsurance 再保险协议
,Z>Rv Ll Agricultural Bank of China 中国农业银行
_7$j>xX air passenger departure tax 飞机乘客离境税
0yAvA x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Jz:d\M~j5 airport tax 机场税
s977k2pp- alcohol duty 酒精税
lrq !}\aX alienation 让与；让渡；转让
2[M:WZ.1 alimony 生活费；赡养费
&g)
` All Ordinaries Index [AOI] 所有普通股指数
m(g$T all risks 全险；综合险
B}P,sFghw All Sales Record for Stock Market 《股票市场成交报告》
eX _}KH-Q Allied Capital Resources Limited 新联财务有限公司
tinN$o
Xy all-items index [Consumer Price Index] 总指数〔消费物价指数〕
8%`Sx[ allocation letter 拨款信件
gdCU1D\ allocation of fund 分配款项；预留款项
{_[l,tdZ allocation of profit 利润分配；溢利分配
&,$A7: allocation warrant 拨款令
g s'bv#4yd allotment 分配；配股
M"p $9t allotment notice 股份配售通知；配股通知
O IewG5O allotment of shares 股份分配
z+-k4 allowable 可获宽免；免税的
Z[({; WtF allowable business loss 可扣除的营业亏损
Uut,cQ". d allowable expenses 可扣税的支出
v S% + allowance 免税额；津贴；备抵；准备金
e@8I%%V, allowance for debts 债项的免税额
},i? 3dSvl allowance for depreciation by wear and tear 耗损折旧免税额
te:"1:e allowance for funeral expenses 殡殓费的免税额
;xth#j allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5YC(gv3/ allowance for repairs and outgoings 修葺及支出方面的免税额
$yCj8 0m\ allowance to debtor 给债务人的津贴
=C#,aoa! alteration of capital 资本更改
4vBbP;ELWq alternate trustee 候补受托人
mH8s'F amalgamation 合并
dc?Yk3(Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
wEDU*}~ ambit of charges 征税范围；收费范围
- h.Y QC` amended valuation 经修订的估值
B0 R [f American Commodities Exchange 美国商品交易所
e2B~j3- ?z American Express Bank Limited 美国运通银行
j./bVmd . American Stock Exchange 美国证券交易所
eyAg\uui h amortization 摊销
M
$ e~Rlw amount due from banks 存放银行同业的款项
k+i}U9 c" amount due from banks abroad 存放海外银行同业的款项
NqF-[G< amount due from holding companies 控股公司欠款
mup3ua]! amount due from local banks 存放本港银行同业的款项
h{PLyWH amount due to banks 银行同业的存款
rSEJ2%iF* amount due to banks abroad 海外银行同业的存款
r2sog{R amount due to holding companies 控股公司存款
Zs{ `Yf^Q amount due to local banks 本港银行同业的存款
) Fm amount due to outport banks 外埠银行同业的存款
(1jkZ^7 amount for note issue 发行纸币的款额
O^:Pr8|{J amount of bond 担保契据的款额
>T!n * -Zn amount of consideration 代价款额
-OkKLub amount of contribution 供款数额
!J 2L p amount of indebtedness 负债款额
slQKkx \Dn amount of principal of the loan 贷款本金额
^R<= } amount of rates chargeable 应征差饷数额
y"9TS,lmK amount of share capital 股本额
KqtI^qC8 amount of sums assured 承保款额
k8*=1kl" amount of variation 变动幅度
r`7`f xe amount of vote 拨款数额
wk5a &
amount payable 应付款额
Rwy:.)7B$q amount receivable 应收款额
HE( U0<9c Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{H>iL analysis 分析
B2Orw8F ancillary risk 附属风险
TR%?U/_4;r annual account 周年帐目；周年帐目报表；年度决算；年结
|
c8u annual accounting date 年结日期
CyX cA;H,. annual allowance 每年免税额；年积金；年度津贴；年津
^ WD [>E~ annual balance 年度余额
=3J~ F k annual disposable income 每年可动用收入
BO[A1'> annual estimates 周年预算
uox;PD K annual fee 年费
]}5j X^j annual general meeting 周年大会
b?y1cxTT annual growth rate 年增率；每年增长率
c|O 5 Vp } annual long-term supplement 长期个案每年补助金
3}T& |@* annual pensionable emolument 可供计算退休金的年薪
-nd6 h x annual report 年报
<N`rcKE%~P Annual Report on the Consumer Price Index 《消费物价指数年报》
.OWIlT4K annual return 周年报表；周年申报表；每年报税表格
[R Ch7FE23 Annual Return Rules 《周年报表规则》
{ _
1q`5o annual review of consumer prices 每年消费物价回顾
UHCx}LGe annual roll-forward basis 逐年延展方式
(8E Z,V: annual salary 年薪
t(_XB|AKm annual statement 年度报表；年度决算表
T[;{AXLeI Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
OVivJx annuitant 年金受益人
<]!IC]+ annuity 年金
5VPuH Y2 annuity contract 年金合约
i$NnHj| annuity on human life 人寿年金
@ ?%"nK antecedent debt 先前的债项
)1]C%)zn ante-dated cheque 倒填日期支票
K8RloDjk_A anticipated expenditure 预期开支
> voUh;L anticipated net profit 预期纯利
<w:fR|O anticipated revenue 预期收入
f~U|flL^ anti-inflation measure 反通货膨胀措施
B}!n6 j` anti-inflationary stance 反通货膨胀立场
X F40;urm apparent deficit 表面赤字
<T&$1 m{ apparent financial solvency 表面偿债能力
woR)E0'qx apparent partner 表面合伙人
*J s<VR application for personal assessment 个人入息课税申请书
5_i&}c23Vn application of fund 资金应用
9c?izp A application to release as liquidator and to destruct the books of accounts and documents
lA ,%'+- 申请免除清盘人职务及毁灭帐簿与文件
4t+88e appointed actuary 委任精算师
LS_QoS appointed auditor 委任核数师；委任审计师
|zUDu\MZ{ appointed trustee 委任的受托人
xFvSQ`sp appointer 委任人
"?il07+w% apportioned pro rata 按比例分摊
EfUo<E apportionment 分配；分摊
A q c( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
P&S R;{:y apportionment formula 分摊方程式
0- #ct1- apportionment of estate duty 遗产税的分摊
{C6Yr9 appraisal 估价；评估
Y}[r`}={ appreciable growth 可观增长
Fd 91Y appreciable impact 显着影响
FUOvH 85f appreciable increase 可观增长
N0Y! appreciation 增值；升值
dG|\geD appreciation against other currencies 相对其他货币升值
zZ wD)p?_g appreciation of the exchange value of Hong Kong dollar 港元汇值上升
CkflEm fe appreciation tax 增值税
#&/*ll) appropriation 拨款；拨用；拨付
iN)@Cu7 appropriation account 拨款帐目
Gmc"3L Appropriation Bill 拨款法案
yZ P+ appropriation-in-aid system 补助拨款办法
|_rj 12.xo approved assets 核准资产
tJn2:}-s approved basket stock 认可一篮子证券
D\T L6"wo approved budget 核准预算
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#9W approved charitable donation 认可慈善捐款
:V"}"{ (6 approved charitable institution 认可慈善机构
j IW:O approved currency 核准货币；认可货币
du qu}*Jw approved estimates 核准预算
qI"mW@G~H approved estimates of expenditure 核准开支预算
&0l Nj@/ approved overseas insurer 核准海外保险人
kP6r=HH@ approved overseas trust company 核准海外信托公司
l&yR-FJ7KY approved pooled investment fund 核准汇集投资基金
<)&yk cB approved provident fund scheme 认可公积金计划
ruW6cvsvet approved provision 核准拨款
(+U!# T]'D approved redeemable share 核准可赎回股份
ML]?`qv ' approved regional stock 认可地区性证券
HW d,1 approved retirement scheme 认可退休金计划
)I <.D N& approved subordinated loan 核准附属贷款
Jw^+t )t arbitrage 套戥；套汇；套利
mB,7YZv arbitrageur 套戥者；套汇者
X >**M arbitrary amount 临时款项
{u1t .+
arrangement 措施；安排；协定
*83+!DV| arrears 欠款
+`4|,K7' arrears of pay 欠付薪酬
1E Rz:\ arrears of revenue 逾期未收税款；逾期未收的帐项
+g;G*EP7* articles of association 组织章程；组织细则；组织章程细则
=1,g#HS Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~9n@MPS^! ascertainment of profit 确定利润
GphG/ C ( "Asia Clear" “亚洲结算系统”
&sKYO<6K } Asia Commercial Bank Ltd. 亚洲商业银行有限公司
w x1uduT) Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
emaN mpg Asian Development Fund [ADF] 亚洲发展基金
F0yh7MItV Asian dollar bond 亚洲美元债券
J2R<'( Asian dollar market 亚洲美元市场
"- Ns1A8 Asian dollar rate 亚洲美元利率
hb_Ia]b Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
RWoiV10 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
x O)nS _I asked price 沽盘；喊价；索价；卖方报价
7}#vANm assessable income 应评税入息
78Gv c~j assessable loss 应评税亏损
%iGME%oXr assessable profit 应评税利润
eMF%!qUr assessable value 应评税值
`b2 I)xC# assessed profit 估定利润
ALG
# )$| assessed value 经评估价值
}cP 3i assessment 评税；评定；估价；评税单
+j<Nu)0iY assessment number 评税编号；估价编号
7OZ s~6( assessment of additional tax 补加税评税
=:2V4H(F assessment of performance 业绩评估；实绩评价
3)xV- Y9 Assessor 评税主任
-{w&ya4X asset price bubbles 资产价格泡沫
k-89( asset-backed securities 具资产保证的证券
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[4OZ assets accretion 资产增值
Soa.thP assets and liabilities 资产与负债
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A:"!~M assets betterment statement 资产递增表；资产改进表
EmH{ G assets lending 实物放款；有抵押贷款
u cn aj| assets of the company passing on the death 死者去世时转移的公司资产
mkWIJH assets pledged as security for liabilities 用作负债抵押的资产
XI0O^[/n{ assets portfolio 资产投资组合
X3"V1@-i4$ assets price 资产价格
mA4v 4z assets quality 资产质素
4j | vzyc assets realization 资产变现
lDH0bBmd0 assets refinancing arrangement 资产再集资安排
h!Ka\By8# assets securitization 资产证券化
ve.4""\a assets situated outside Hong Kong 在香港以外地方的资产
qmK!d<4 assets stripping 削减资产；拆卖资产
l5R H~F assets value 资产值
%'>. R assignee 承让人
$a-~ozr`C assignment 转让；转让书；转让契
`KL`^UqR assignment of interest 权益转让
8'?e4;O assignment of letters patent and trade mark 专利证书及商标转让
-r,J>2`l assignment of property 物业转让；物业转让书
\\'! <Bn2d assignment right 转让权
^GbyA YEp assignor 转让人
[$./'-I] associate 有联系的人；有关连人士；相联者；合伙人；联系人
@wg*~"d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Y,8M[UIK associate member 附属会员
$HH( 8NoL associated body corporate 相联法人团体
*s!8BwiE associated company 相联公司；联属公司
>S~ #E,Tg associated corporation 相联法团
"#9WF} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
W OwIJrP 公认会计师公会〔英国〕
lf Giw^ Association of Futures Exchange Brokers 香港期货经纪协会
<Ei|:m Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
We9mkwK7C association of underwriters 承保人组织
,wq.C6;& assumption of control 接管
`@ `CZg assurance 担保；保险；转易；转易书
% va/x]K assurance of interest 权益的转易
+EpT)FJX at 19XX price 按一九ＸＸ年价格计算
:+ ;F" _ at a discount 按赔价计算；按贴水价格计算；打折扣
|e9}G,1 at a premium 按溢价计算；按升水价格计算
h? TE$&CL? at call 通知付款；按通知
YZoudX'" at constant market price 按固定市价计算
KavRW.w at constant price 按固定价格计算
3QF !fll^ at cost 按成本计算
q/G y&8
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+28FB[W at current price 按当时价格计算；按现时价格计算
<y!B O at factor cost 按要素成本计算；按生产要素成本计算
QQ?` 1W at money-of-the-day price 按付款当日价格计算
8kqxr&,[ at or better 按指定或较佳价位〔买卖指令〕
Bb1d H/8 at par 按面值计算；平价
C[pAa 8 at sight 见票即付
}&! rI U at the close 按收市盘
>N*QK6"=| at the opening 按开市盘
4];NX attestation 见证；见证条款
a-Y K * at-the-money option 平价期权
p< ![JeV attorney 受权人；受托代表人
wRuJein# attornment 新拥有人承认书
vI+ PL(T@ attributable profit 可归属利润
0nl)0|?Az attributable share value 可归属股份价值
#v`G4d Auckland Stock Exchange 奥克兰证券交易所
?W# ! S auction 拍卖
;bZ)q auctioneer 拍卖商
J|I |3h<T audit 审计；核数
}vm17`Gfy Audit Commission 审计署
*m|] c 4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
E]g KJVf9[ 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〕
beq)Frn^ audit review 帐目审查
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HvVL}7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
H_$" ]iQ audited account 审计帐目；经审计的帐目
N),Zb^~nw audited annual account 经审计的周年帐目
Bz24U wcZ audited balance sheet 经审计的资产负债表
s{CSU3vYmi auditor 核数师；核数主任；审计师
MBa/ -fD auditor's certificate 核数师证明书；审计师证明书
,{.&xJ$ auditor's report 核数师报告；审计师报告
EJ86k>] Aussie bond 澳元债券
2S/^"IM[" austerity budget 紧缩预算
8Mp Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\ "f}Fx Australia All Ordinaries Index 澳洲所有普通股票指数
xR%CS`0R Australian Dollar [AUD] 澳元
+\{!jB*g Australian Options Market 澳大利亚期权市场
1 ltoLd\{ Australian Securities Commission 澳洲证券事务监察委员会
=XYfzR Australian Society of Certified Practising Accountants 澳洲执业会计师公会
=g&0CFF < Australian Stock Exchange 澳大利亚证券交易所
i=SX_#b^ Austrian Schilling [ATS] 奥地利先令
-nU_eD y authentication 认证；鉴证
1r8]EaI authority to purchase 委托购买证；委购书
; id authorization 认可；核准；授权；授权书
`yx k
Sb authorization by direction 指示授权
?n_Y _)9 authorization by instruction 指令授权
W58 \V authorization by warrant 令状授权
Xe%n.DW m authorization of unit trust 单位信托的认可
@c&)K^v8 authorized agent 指定代理人
$i3 /||T,9 authorized capital 法定资本
7u!p.kN authorized clerk 出市员
9t)t-t#P; authorized dealer 认可交易商
!>! l=Z authorized financial institution 认可财务机构
.Oim7JQ8 authorized fund 认可基金
sGzd c authorized fund house 获授权的基金公司；认可基金公司
K{ 0mb authorized institution 认可机构
))+R*k% authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
i1sc oxX3\ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
O,DA{> * m authorized insurer 获授权保险人；获认可承保人
M , <%j authorized investment 特准投资项目
*Fq Nzly authorized person 获授权人
yJgnw6>r2 authorized representative 获授权代表
^ 91k@MC authorized share capital 法定股本
m6J Iq}CMb automated quotation system 自动报价系统
z? cRsqf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}]f)Fz 自动交易系统〔香港期货交易所有限公司〕
@ VJr0 automatic adjustment mechanism 自动调整机制
0tl automatic adjustment system 自动调整系统
* ZY{^ f Automatic Clearing House 自动票据交换所
K;YK[M1! automatic exchange rates accumulation system 自动化汇率累集系统
=b; v:HC Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
c[Y7tj%y automatic teller machine [ATM] 自动柜员机
O[-wm;_(=* autopay 自动转帐
H p 1cVs available assets 可用资产
|_2O:7qe available fiscal reserve 现存财政储备
1 iE available profit 可用利润
0w\gxd~' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
[.0R"|$sy+ average 平均；平均数；海损
8rw;Yo<k average basic salary 平均基本薪金
Kp!P/Q{ average consumer expenditure 平均消费开支；一般消费开支
E]+W^ VG average cost 平均成本
Ot(EDa9}IJ average cost of land production 增辟土地平均成本
o{:D average daily turnover 平均每日成交额
!iZ*Z Pu average daily wage rate 平均每日工资率
*%g*Np_P average expenditure pattern 平均开支模式
'1bdBx\< . average growth rate 平均增长率
X3q'x}{ average net fixed assets 固定资产平均净值
IU3OI:uq average of relatives 相对价格平均数
/Bb\jvk-E average price 平均价格
gBresHrlH average propensity to consume 平均消费倾向；一般消费倾向
8)sqj = average propensity to save 平均储蓄倾向；一般储蓄倾向
*S ;v406 average rate 平均率
<]"aP1+C average revenue 平均收入；平均收益
`33+OW average stock 平均库存；平均存货
,Kdvt@vle average yearly rent 平均年租
R` /n sou avoidance of double taxation 避免双重课税
:p OX, avoidance of tax 避税
