A:
6d4e~F A share Ａ股；甲类股份
sb1Zm*m 6 abatement of tax 减税；减扣免税额
FEOr'H<3x ABN AMRO Bank N.V. 荷兰银行
X?6E0/r&9 above-the-line expenditure 线上项目支出；经常预算支出
[^N8v;O above-the-line receipt 线上项目收入；经常预算收入
4Cd#S9<ed ABSA Asia Limited 南非联合亚洲有限公司
+f5|qbX/\ absolute change 绝对数值变更
!v/j*'L<M} absolute expenditure 实际开支
GUX! kj absolute guideline figure 绝对准则数字
Gp 8%n absolute interest 绝对权益
F4P=Wz] absolute order of discharge 绝对破产解除令
B #o/3 absolute profit margin 绝对利润幅度
? PI q/[tk absolute value 实值；绝对值
hMcSB8 ? absolutely vested interest 绝对既得权益
g(X-]/C { absorbed cost 已吸收成本；已分摊成本
0wFa7PyG? absorption 吸收；分摊；合并
t1LIZ5JY absorption rate 吸收率；摊配率；分摊率
=1!,A ACB Finance Limited 亚洲商业财务有限公司
\VL_ acceptable form of reciprocity 合理的互惠条件
`/|S.a#g acceptable rate 适当利率；适当汇率
M<Gr~RKmAn acceptance agreement 承兑协议
V)pn)no'V acceptance for honour 参加承兑
#sHA!@ | acceptor 承兑人；接受人；受票人
Sf_q;Ws acceptor for honour 参加承兑人
f82$_1s^ accident insurance 意外保险
{J aulg Accident Insurance Association of Hong Kong 香港意外保险公会
?nVwT[ accident insurance scheme 意外保险计划
Vki'pAN accident year basis 意外年度基准
5,Q3#f~! accommodation 通融；贷款
Ark+Df/ accommodation bill 通融票据；空头票据
1/ZvcdYB accommodation party 汇票代发人
/KL;%:7 account balance 帐户余额；帐户结余
YwbRzY-#F account book 帐簿
d]3c44kkK{ account collected in advance 预收款项
Yg @&@S] account current book 往来帐簿
6}V)\"u& account of after-acquired property 事后取得的财产报告
4=; . < account of defaulter 拖欠帐目
XwZ~pY ~ account payable 应付帐款
WO}l&Q account payee only [A/C payee only] 只可转帐；存入收款人帐户
'
91-\en0 account receivable 应收帐款
\>B$x@-wg account receivable report 应收帐款报表
t^8 ii account statement 结单；帐单；会计财务报表
*8QESF9 account title 帐户名称；会计科目
N }$$<i2o accountant's report 会计师报告
_oV ;Y`_ Accountant's Report Rules 会计师报告规则
O
}ES/<an accounting and auditing procedure 会计与审计程序；会计与核数程序
\hlQu{q. Accounting Arrangements 《会计安排》
i146@<\G{P accounting basis 会计基础
L9lN AiOH accounting by Official Receiver 破产管理署署长呈交的帐目
|*G$ilu Accounting Circular 《会计通告》
dz 3KBiq accounting class 会计类别
xH,D
bAC; accounting date 记帐日期；会计结算日期
9 +z5 $ accounting for money 款项核算
RFsd/K; Zp Accounting Officer 会计主任
[RAzKzC\M accounting period 会计报告期；会计期
% VV\biO] accounting policy 会计政策；会计方针
rNi]|)-ET accounting practice 会计惯例
$ 8"we accounting principle 会计准则
t:NYsL accounting record 会计记录
tQ,,krw~ accounting report 会计报告
Z.4 vKO[< Accounting Services Branch [Treasury] 会计事务部〔库务署〕
a&sVcsX Accounting Society of China 中国会计学会
"w PA;4VQ accounting statement 会计报表
a {4Wg: accounting system 会计制度；会计系统
9s# Q[\B! accounting transaction 会计事项；帐务交易
^#6"d+lp accounting treatment 会计处理
AZj `o accounting year 会计年度
d9 j+==S
< accretion 增值；添加
8 fG$><@ accrual 应计项目；应累算数目
bF 85T(G accrual basis 应计制；权责发生制
"mbjS(-eg accrual basis accounting 应计制会计；权责发生制会计
}NH\Q$ IU accrue 应累算；应计
fXL& ?~fS accrued benefit 应累算利益
Q|gw\.]$&[ accrued charges 应计费用
X@["Jjp accrued cumulative preference share dividend 应累算的累积优先股股息
Z+gG.|"k accrued expenses 应累算费用
(f-Mm0%[ accrued interest payable 应付利息；应计未付利息
`:aml+ accrued interest receivable 应收利息；应计未收利息
^R g=*L accrued right 累算权益
^| b ]E accruing profit 应累算的利润
ZqDanDM accumulated fiscal reserve 累积财政储备
v b&1 S
accumulated profit 累积利润；滚存溢利
z:
;ZPSn accumulated reserve 累积储备
TO,XN\{y accumulation of surplus income 累积收益盈余
o@6hlLr acquired assets 既得资产
N7wKaezE acquisition 收购；购置；取得
Zb \E!>V acquisition cost 购置成本
v U4G w4 acquisition expenses 购置费用
0mb|JoE( acquisition of 100% interest 收购全部股权
tny^ sG/' acquisition of control 取得控制权
Ky r3)1#J acquisition of fixed assets 购置固定资产
O_E\(So acquisition of shell “买壳”
0x N 1Xm0d acquisition price 收购价
u{asKUce\ act of God 天灾
=DL
| Q acting partner 执事合伙人
=&!L&M<< active market 买卖活跃的市场；交投畅旺的市场；旺市
,q j1"e active partner 积极参与的合伙人
n#US4&uT4A active trading 交投活跃
3 L:s5 actual circulation 实际流通
~.:9~(2; actual cost 实际成本
T z`O+fx & actual expenditure 实际开支；实际支出
k@[P\(a3b actual income 实际入息；实际收入；实际收益
J~e%EjN5e actual market 现货市场
T#o?@ ; actual price 现货价；实际价格
o+w G6 9 actual profit 实际利润
C;m,{MD actual quotation 实盘；实际价位；实际报价
9<" .1 actual year basis 按实际年度计算
(t.OqgY actuals 实货
2\b 2W _ actuarial investigation 精算调查
x;F^7c1 actuarial principle 精算原则
B#A
.-nb actuarial report 精算师报告
#"T< mM 7 Actuarial Society of Hong Kong 香港精算学会
>~ %EB?8 actuarial valuation 精算师估值
Y , actuary 精算师
1#Ls4+]5 ad referendum agreement 暂定协议；有待覆核的协定
03% `ouf ad valorem duty 从价税；按值征税
7 ] )cu>/ ad valorem duty system 从价税制
J2KULXF ad valorem fee 从价费
lI)RaiMr= ad valorem tariff 从价关税
pv}k=wqJ1 additional allowance 额外免税额
b|rMmx8vA additional amount for unexpired risk 未过期风险的额外款额
dj; Zzt3 additional assessable profit 补加应评税利润
ZH1W#dt`[ additional assessment 补加评税
eG @0: additional commitment 额外承担
Ala~4_" WL additional commitment vote 额外承担拨款
+,g"8&> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
K1_]ne)
additional dependent parent allowance 供养父母额外免税额
mDCz=pk) additional provision 额外拨款
: x BG~ D additional stamp duty 附加印花税
YKWiZ additional tax 补加税罚款；补加税款
z{>p< )h Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+A!E 6+' adjudged bankrupt 被裁定破产
c; MF adjudicated bankrupt 裁定破产人
pA%Sybw+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
+ Cf adjudication of bankruptcy 裁定破产；宣告破产
ycPGv.6 adjudication of insolvency 裁定无力偿还债务
<*Ex6/j adjusted actual 经调整的实数；调整后的实数
|e%o adjusted current assets 经调整的流动资产；调整后的流动资产
& A1~x!` adjusted figure 经调整的数字；调整后的数额
>l>;"R9 N adjusted liabilities 经调整的负债；调整后的负债
=_"[ &^ adjusted loss 经调整的亏损；调整后的亏损
4 t]YHLBS 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
<mk'n6B adjusted profit 经调整的利润；调整后的利润
VEc^Ap1?' adjusted surplus 经调整的盈余额；调整后的盈余额
Sc?UjEs adjusted value 经调整的价值；调整后的价值
O:I"<w 9_1 adjustment 调整；修订；理算〔保险〕
xMpQPTte adjustment centre 调剂中心
; 1^ ([>| adjustment lag 调整过程的时间差距；调整时差
+HpPVu V adjustment mechanism 调整机制
S>6f0\F/Y% adjustment of loss 亏损调整
)tD[Ffvr adjustment process 调整过程；调整程序
c1wP/?|.> adjustment range 调整幅度
FG6bKvEQm^ administered exchange rate 受管制汇率
Q ,`R-?v Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
ULJ V administration expenses 行政费用
Ch;wvoy administration fee 手续费；行政费
hi.` O+; administration in bankruptcy 破产管理
fDzG5}i administration order 遗产管理令
^ W*T~V*8 administrator 管理人；遗产管理人
^'Z ?BK administrator of the estate 遗产管理人
d41DcgG'j( admission of debt 债项承认书
!Z}d^$ admission of proof 接纳债权证明
2C & G' @> advance 放贷款项；垫付款项；预支款项；预付款项
AWG;G+ advance account 暂支帐目；预付款帐户
O'i!}$=g advance compensation 预付补偿金
O^L#(8b C advance from shareholder 股东垫款
w y\0o advance pending reimbursement 预支以待日后付还
J?1U'/Wx2 advanced economy 先进经济体系
?nwFc3qw advancement 预付；预付财产
[#3*R_#8R advances warrant 垫款令
Rt6(y #dF advancing 贷出
\I[f@D-J adverse balance 逆差
1[ 4)Sq? adverse exchange 逆汇
q; n advertisement addressed to shareholders 在报章刊登的致股东通告
d'okXCG advice for collection 托收通知书
g R]NH advice of drawing 提款通知书；汇票通知书
oR1H J2>Z1 advice of payment 付款通知
%Ums'<xJ Advisory Committee [Securities and Futures Commission]
e6(Pw20)s 谘询委员会〔证券及期货事务监察委员会〕
K!cLEG!G Advisory Committee on Diversification 经济多元化谘询委员会
;WqWD-C affidavit 誓章；遗产申报誓章
vUNmN2pRJ affidavit of no receipt 述明无收款的誓章
Nj^:8]D)0 affiliate 联号；联营公司；附属公司
`alQmGUZ affiliated company 附属公司；联号；联营公司
..=WG @>$+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
c(j|xQ\pE affordability 负担能力
2x<A7l)6 African Development Bank [AfDB] 非洲开发银行
937 z*mh after-acquired property 事后取得的财产
c2o.H!> after-hours dealing 市后交易
-yJ%G1R after-tax profit 税后盈利；税后利润；税后溢利
"N*bV agency agreement 代理协议
dU"ca|u agency expenses 代理机构的开支
Y;uQq-C P agency fee 代理费
N 6%wHNYZ Agency Law 《代理法》
^F? }MY > agent 代理人；承销人
.m^L,;+2 agent of company 公司代理人
p3q
>a< agent's fee 代理人费；经纪费
Fs} vI~} aggregate 总计；总数；总体数字
MKPw;@- aggregate amount 总款额；总额
pFW^ aggregate assets and liabilities 总体资产与负债
vhz[ H aggregate at constant price 按固定价格计算的总体数字
_=Eb:n+X aggregate demand 总需求
~0T ;T aggregate gross position 总持仓量
+bhR[V{0g aggregate limit 总限额
mV'XH aggregate of salaries tax 合计薪俸税
q[
-YXO aggregate performance 总体表现；总体业绩
^K]`ZQjKC aggregate supply 总体供应
,'%wadOo aggregate surplus 总盈余
m,X8Cy|vQ aggregate total 整体总额
uA]!y{"}J
aggregate value 总值；合计价值
e,cS B! 7 aggregated basis 合计基准
4Y/kf%]]A aggregated net chargeable income 合计应课税入息实额
[/+}E X aggregation 合并计算；合计；总和
= 9K5f# ;e aggregation of incomes of husband and wife 夫妇入息合并计算
` v"p""_H aggregation of property 财产的总和
5IJm_oy agio 差价；贴水
*]#(?W.$w Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
} Tz<f d/ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
^8q(_#w`K 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
qPvW b1H: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
2vLV1v$,q 《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 H ; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
x Rp;y* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
B_3:.1>"BM agreement for a settlement 授产协议
J4l \ agreement for assignment 转让协议
vS1#ien# agreement for sale 售卖协议；买卖协议
ri?k}XnhX agreement for sale and purchase 买卖协议
H~ `JAplr agreement for the payment of interest 支付利息协议
^lP;JT? agreement for the repayment of money 还款协议
U-6pia /o agreement of reinsurance 再保险协议
< u Kd)l Agricultural Bank of China 中国农业银行
ZdsYIRU# air passenger departure tax 飞机乘客离境税
W 3E7y? Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
h|Ah\P?o airport tax 机场税
D9
\!9 7 alcohol duty 酒精税
NSV;R~" alienation 让与；让渡；转让
gZ W(z alimony 生活费；赡养费
0tS <
/G8 All Ordinaries Index [AOI] 所有普通股指数
j0q:i}/U, all risks 全险；综合险
TYH4r q
& All Sales Record for Stock Market 《股票市场成交报告》
,3P@5Ef Allied Capital Resources Limited 新联财务有限公司
S9mcThcZ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
TR J5m?x allocation letter 拨款信件
sn.0`Stt allocation of fund 分配款项；预留款项
lq_(au. allocation of profit 利润分配；溢利分配
(M ; jnQ0 allocation warrant 拨款令
+aoenUm5 allotment 分配；配股
eR|u']Em>T allotment notice 股份配售通知；配股通知
;QS(`SK l allotment of shares 股份分配
bZ-_Q allowable 可获宽免；免税的
gCjW !t allowable business loss 可扣除的营业亏损
Gzw9E.Hk allowable expenses 可扣税的支出
^/M-*U8ab allowance 免税额；津贴；备抵；准备金
4m"6$ allowance for debts 债项的免税额
3` +Bq+ allowance for depreciation by wear and tear 耗损折旧免税额
N% !TFQf allowance for funeral expenses 殡殓费的免税额
#]5A|-O^ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
G v\:Agi allowance for repairs and outgoings 修葺及支出方面的免税额
;^f ;< allowance to debtor 给债务人的津贴
CB KLct> alteration of capital 资本更改
);!IGcgF alternate trustee 候补受托人
< .knM amalgamation 合并
A V]7 l}- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
; nc3O{rU
ambit of charges 征税范围；收费范围
aESlb H amended valuation 经修订的估值
! lxq,Whr{ American Commodities Exchange 美国商品交易所
k}hTSL American Express Bank Limited 美国运通银行
G<W;HM j2 American Stock Exchange 美国证券交易所
m 'PU0x amortization 摊销
T8W;Lb9hQ amount due from banks 存放银行同业的款项
A81'ca/ amount due from banks abroad 存放海外银行同业的款项
wmDO^}>ZP amount due from holding companies 控股公司欠款
59#o+qo4 amount due from local banks 存放本港银行同业的款项
_u q[D`= amount due to banks 银行同业的存款
:x[SV^fw[ amount due to banks abroad 海外银行同业的存款
ep)O|_= amount due to holding companies 控股公司存款
H~<w*[uT amount due to local banks 本港银行同业的存款
Y o w amount due to outport banks 外埠银行同业的存款
yB5JvD ? amount for note issue 发行纸币的款额
4'# ?"I amount of bond 担保契据的款额
OVUJiBp amount of consideration 代价款额
vJ9IDc|[ amount of contribution 供款数额
/I48jO ^2 amount of indebtedness 负债款额
{JlSfJw ! amount of principal of the loan 贷款本金额
qtlcY 8! amount of rates chargeable 应征差饷数额
L]Dq1q8` amount of share capital 股本额
A/TCJ#>l amount of sums assured 承保款额
CNl @8&R amount of variation 变动幅度
wBI>H
7A amount of vote 拨款数额
A/sM
?!p>_ amount payable 应付款额
& HB!6T/ amount receivable 应收款额
|
{T q/ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
W4p4[&c| analysis 分析
Qpocj : ancillary risk 附属风险
$nqVE{ksV annual account 周年帐目；周年帐目报表；年度决算；年结
YLv5[pV annual accounting date 年结日期
((AIrE>Rr annual allowance 每年免税额；年积金；年度津贴；年津
BF/l#)$yK annual balance 年度余额
=: *2t annual disposable income 每年可动用收入
_V,bvHWlM annual estimates 周年预算
\\P*w$c annual fee 年费
cq "#[y$r annual general meeting 周年大会
~s2la~gu annual growth rate 年增率；每年增长率
&cZl2ynPi annual long-term supplement 长期个案每年补助金
S1a6uE annual pensionable emolument 可供计算退休金的年薪
SsCV}[ annual report 年报
?+G
/ 5,e Annual Report on the Consumer Price Index 《消费物价指数年报》
@i BaJ"*, annual return 周年报表；周年申报表；每年报税表格
2*5pjd{Kt Annual Return Rules 《周年报表规则》
dZ|x `bIgs annual review of consumer prices 每年消费物价回顾
a`6R}|ZB annual roll-forward basis 逐年延展方式
Dg}$;PK annual salary 年薪
j@.^3: annual statement 年度报表；年度决算表
Mhu|S) hn 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
&P&VJLA e annuitant 年金受益人
cvVv-L<[S` annuity 年金
w Y=k $ annuity contract 年金合约
5p H6] $ annuity on human life 人寿年金
u$<>8aMei antecedent debt 先前的债项
ZVz`g] ante-dated cheque 倒填日期支票
Ks Qn %mxS anticipated expenditure 预期开支
|_m N:(3 anticipated net profit 预期纯利
J d28 /X5& anticipated revenue 预期收入
w5`EJp8MC anti-inflation measure 反通货膨胀措施
`Sal-|[Cv[ anti-inflationary stance 反通货膨胀立场
Xbu P_U' apparent deficit 表面赤字
>Xi/ p$$7u apparent financial solvency 表面偿债能力
w >w zV=R apparent partner 表面合伙人
O+"a 0:GM application for personal assessment 个人入息课税申请书
3(`P x} application of fund 资金应用
rGlnu.mK^ application to release as liquidator and to destruct the books of accounts and documents
[Om,Q< 申请免除清盘人职务及毁灭帐簿与文件
a5?Yh<cJ appointed actuary 委任精算师
a=
(v S appointed auditor 委任核数师；委任审计师
nL+y"O appointed trustee 委任的受托人
6z2%/P-' appointer 委任人
g\1|<jb3 apportioned pro rata 按比例分摊
ldt]=Sqy apportionment 分配；分摊
AP+%T
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/vs79^& apportionment formula 分摊方程式
Ch_eK^ g1 apportionment of estate duty 遗产税的分摊
(,D:6(R7t appraisal 估价；评估
Xi0 fX$-, appreciable growth 可观增长
g (d ReC appreciable impact 显着影响
5'/f f= appreciable increase 可观增长
;)q"X>FMZe appreciation 增值；升值
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hv *XuT / appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{uurLEe? appreciation tax 增值税
"V`5 $ur appropriation 拨款；拨用；拨付
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~ appropriation account 拨款帐目
*tfD^nctO Appropriation Bill 拨款法案
1 s.>_ appropriation-in-aid system 补助拨款办法
(0["|h32, approved assets 核准资产
7Y5.GW\^ approved basket stock 认可一篮子证券
N(%(B approved budget 核准预算
ZF@$3 approved charitable donation 认可慈善捐款
Of>2 m< approved charitable institution 认可慈善机构
06e dVIRr approved currency 核准货币；认可货币
[1e]_9)p approved estimates 核准预算
W5>emx'> approved estimates of expenditure 核准开支预算
+K?sg; approved overseas insurer 核准海外保险人
wz>[CXpi_ approved overseas trust company 核准海外信托公司
#^{%jlmHxJ approved pooled investment fund 核准汇集投资基金
/[A#iTe approved provident fund scheme 认可公积金计划
K[S)e!\. approved provision 核准拨款
&WZ&Tt/)/ approved redeemable share 核准可赎回股份
z"-oD*ICw approved regional stock 认可地区性证券
PYTwyqS approved retirement scheme 认可退休金计划
;;+h4O ) approved subordinated loan 核准附属贷款
#gVWLm< arbitrage 套戥；套汇；套利
SqZ .}s arbitrageur 套戥者；套汇者
& gcZ4 gpH arbitrary amount 临时款项
4 %V9 arrangement 措施；安排；协定
PMT} fg arrears 欠款
9"zp>VR arrears of pay 欠付薪酬
$b) t` r+ arrears of revenue 逾期未收税款；逾期未收的帐项
iK!F VKi} articles of association 组织章程；组织细则；组织章程细则
Va A. J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3vdFO: j ascertainment of profit 确定利润
4v` G/w "Asia Clear" “亚洲结算系统”
CSY-{ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
_9'hmej Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
qWJHb Dd Asian Development Fund [ADF] 亚洲发展基金
*fz#B/ _o Asian dollar bond 亚洲美元债券
10xza=a Asian dollar market 亚洲美元市场
a(LtiO
Asian dollar rate 亚洲美元利率
FKUo^F?z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
<[K3Prf C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@`ii3 & W4 asked price 沽盘；喊价；索价；卖方报价
2R W~jn" assessable income 应评税入息
'Fq l;&U
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Q%524%f$ assessable profit 应评税利润
\BX9Wn*)a assessable value 应评税值
_l 2_) ~ assessed profit 估定利润
p`EgMzVO, assessed value 经评估价值
Bg}l$ ?S assessment 评税；评定；估价；评税单
BkP4.XRI assessment number 评税编号；估价编号
*5{1.7 assessment of additional tax 补加税评税
~n! & ~ assessment of performance 业绩评估；实绩评价
11c\C Iu Assessor 评税主任
>!Xj%RW asset price bubbles 资产价格泡沫
8`6G_:&X asset-backed securities 具资产保证的证券
2A:&Cqo assets accretion 资产增值
WNt':w^_ assets and liabilities 资产与负债
w[ $oH^7 assets betterment statement 资产递增表；资产改进表
56 Z assets lending 实物放款；有抵押贷款
0f@ 9y assets of the company passing on the death 死者去世时转移的公司资产
HD& Cp assets pledged as security for liabilities 用作负债抵押的资产
T 2_iH=u assets portfolio 资产投资组合
?#Y:2LqP C assets price 资产价格
R x( yn assets quality 资产质素
;G[0%z+* assets realization 资产变现
;WAa4r> assets refinancing arrangement 资产再集资安排
4I .'./u assets securitization 资产证券化
OZC
yg/K assets situated outside Hong Kong 在香港以外地方的资产
jFip-=T{4 assets stripping 削减资产；拆卖资产
e<(6x[_ assets value 资产值
o1"N{ Eu assignee 承让人
d]:G#<. assignment 转让；转让书；转让契
3V7WIj< assignment of interest 权益转让
R+_!FnOJ assignment of letters patent and trade mark 专利证书及商标转让
yz,0
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H_Xk;fM assignment right 转让权
uUV"86B_ assignor 转让人
, &n"# associate 有联系的人；有关连人士；相联者；合伙人；联系人
XE&h&v=> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9 Ofls9]U associate member 附属会员
aqWlX0 + associated body corporate 相联法人团体
Djdd|Z+*{ associated company 相联公司；联属公司
v??$z#1F3 associated corporation 相联法团
"Q:h[) a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
z`.<dNg 公认会计师公会〔英国〕
'$eJA TtC Association of Futures Exchange Brokers 香港期货经纪协会
{> 8?6m- Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Z/!awf> association of underwriters 承保人组织
*_7/'0E(3 assumption of control 接管
o';/$xrH assurance 担保；保险；转易；转易书
y0ObcP.MA assurance of interest 权益的转易
@WJ\W `P at 19XX price 按一九ＸＸ年价格计算
M < .1U?_# at a discount 按赔价计算；按贴水价格计算；打折扣
~mwI r at a premium 按溢价计算；按升水价格计算
QPh3(K1w^ at call 通知付款；按通知
UvM4-M%2JN at constant market price 按固定市价计算
C/H; |3. X at constant price 按固定价格计算
bwcr/J( Nb at cost 按成本计算
F n iht< at current market price 按当时市价计算；按现时市价计算
AJE$Z0{q at current price 按当时价格计算；按现时价格计算
w^("Pg` at factor cost 按要素成本计算；按生产要素成本计算
U=7nz| at money-of-the-day price 按付款当日价格计算
dsj}GgG?Z at or better 按指定或较佳价位〔买卖指令〕
0TSB<,9a[ at par 按面值计算；平价
#t i%hm at sight 见票即付
BvH?d]% at the close 按收市盘
8e^u KYR< at the opening 按开市盘
k <M Q attestation 见证；见证条款
7S^G]g!x at-the-money option 平价期权
^\kH^ attorney 受权人；受托代表人
SH#*Lc
attornment 新拥有人承认书
-(>Ch>O attributable profit 可归属利润
t K/.9qP attributable share value 可归属股份价值
-|f0;Fl Auckland Stock Exchange 奥克兰证券交易所
/AyxkXq auction 拍卖
t 1"#L_<e auctioneer 拍卖商
hvQXYo>TZx audit 审计；核数
%4Qs|CM)m Audit Commission 审计署
{qbe
ye! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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e' 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
uv<_.Jq] audit review 帐目审查
zx,9x*g Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
So8
Dwz? audited account 审计帐目；经审计的帐目
T:zM]%Xh audited annual account 经审计的周年帐目
i;s;:{cn audited balance sheet 经审计的资产负债表
Pr(@&:v: auditor 核数师；核数主任；审计师
{
PJ>g X$ auditor's certificate 核数师证明书；审计师证明书
Gk/cP` auditor's report 核数师报告；审计师报告
HZ2W`wo Aussie bond 澳元债券
{: #nrD" austerity budget 紧缩预算
>iRkhA=Vg Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&"I csxG Australia All Ordinaries Index 澳洲所有普通股票指数
Dg"szJ-
Australian Dollar [AUD] 澳元
K)se$vb6 Australian Options Market 澳大利亚期权市场
FpU8$o~r{ Australian Securities Commission 澳洲证券事务监察委员会
Q;!rN) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
W3d+t ?28 Australian Stock Exchange 澳大利亚证券交易所
%''L7o.#a Austrian Schilling [ATS] 奥地利先令
Mp>(cs authentication 认证；鉴证
3 u4Q!U%(D authority to purchase 委托购买证；委购书
U%q6n"[
Cr authorization 认可；核准；授权；授权书
>`SeX: authorization by direction 指示授权
q<! -Anc authorization by instruction 指令授权
^G(Ee +PN@ authorization by warrant 令状授权
OXb ShA&1 authorization of unit trust 单位信托的认可
Ie(.T2K authorized agent 指定代理人
_ML f58 authorized capital 法定资本
S*|/txE'~Y authorized clerk 出市员
5oSp/M authorized dealer 认可交易商
:$,MAQ'9 authorized financial institution 认可财务机构
o|xZ?#^h authorized fund 认可基金
dFDf/ tH authorized fund house 获授权的基金公司；认可基金公司
VN `fZ5*d~ authorized institution 认可机构
rQ_@ q_B . authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8.8t$ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m&gB;g3: authorized insurer 获授权保险人；获认可承保人
]d@>vzCO authorized investment 特准投资项目
6hv.;n}; authorized person 获授权人
Bt(<Xj D authorized representative 获授权代表
h9CTcWGt authorized share capital 法定股本
^V#,iO9.- automated quotation system 自动报价系统
3\Q 9>> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
/e?0Iv"
8> 自动交易系统〔香港期货交易所有限公司〕
dt,Z^z+" E automatic adjustment mechanism 自动调整机制
d[J_iD{ & automatic adjustment system 自动调整系统
^ r(My} Automatic Clearing House 自动票据交换所
D9A%8[Yo automatic exchange rates accumulation system 自动化汇率累集系统
jVQ89 vf
~ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
RR
^7/- automatic teller machine [ATM] 自动柜员机
DyiJ4m}kh autopay 自动转帐
X!^|Tass available assets 可用资产
9J?s :"j available fiscal reserve 现存财政储备
-~ l q <M available profit 可用利润
xk%
62W Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
25-h5$s average 平均；平均数；海损
megT p average basic salary 平均基本薪金
AH5;6Q average consumer expenditure 平均消费开支；一般消费开支
htR.p7&Tn average cost 平均成本
p /VVb% average cost of land production 增辟土地平均成本
u;-fG9xs average daily turnover 平均每日成交额
xlu4 average daily wage rate 平均每日工资率
n +hL/aQ+ average expenditure pattern 平均开支模式
\|HNFx T` average growth rate 平均增长率
Zx_ ^P:rL average net fixed assets 固定资产平均净值
"O<ETHd0 average of relatives 相对价格平均数
2~?E' average price 平均价格
PWiUW{7z average propensity to consume 平均消费倾向；一般消费倾向
JHvev,#4 average propensity to save 平均储蓄倾向；一般储蓄倾向
kVs YB average rate 平均率
OM&GypP6& average revenue 平均收入；平均收益
4d4+%5GE average stock 平均库存；平均存货
] 2qKc average yearly rent 平均年租
X_hDU~5{wC avoidance of double taxation 避免双重课税
!Kg ']4 avoidance of tax 避税
