A:
7XIG ne%v A share Ａ股；甲类股份
xaSiG abatement of tax 减税；减扣免税额
E[_-s ABN AMRO Bank N.V. 荷兰银行
N
aiZU above-the-line expenditure 线上项目支出；经常预算支出
o648
xUP above-the-line receipt 线上项目收入；经常预算收入
lFM'F [-?- ABSA Asia Limited 南非联合亚洲有限公司
BA0.B0+" absolute change 绝对数值变更
YC~kq? absolute expenditure 实际开支
kmL~H1qd absolute guideline figure 绝对准则数字
+Mh 9Jf absolute interest 绝对权益
Tq.%_/@M< absolute order of discharge 绝对破产解除令
u"r1RG' absolute profit margin 绝对利润幅度
b{JxTT}03 absolute value 实值；绝对值
Sh5SOYLz absolutely vested interest 绝对既得权益
0l %|2}a absorbed cost 已吸收成本；已分摊成本
] yXrD`J! absorption 吸收；分摊；合并
w~9=6|_ absorption rate 吸收率；摊配率；分摊率
{I_I$x_ ACB Finance Limited 亚洲商业财务有限公司
<~qhy{hRn acceptable form of reciprocity 合理的互惠条件
9_S>G$9D acceptable rate 适当利率；适当汇率
|a Ht6F acceptance agreement 承兑协议
8|#p D4e acceptance for honour 参加承兑
!;C *Ws p} acceptor 承兑人；接受人；受票人
8[z& g%u acceptor for honour 参加承兑人
9ev " BO accident insurance 意外保险
QVrMrm+vRv Accident Insurance Association of Hong Kong 香港意外保险公会
M U&P+Wr accident insurance scheme 意外保险计划
rU1{a" { accident year basis 意外年度基准
$y*[" ~TJ accommodation 通融；贷款
m&#a M8:\ accommodation bill 通融票据；空头票据
%g&i.2v accommodation party 汇票代发人
cvf#^Cu
account balance 帐户余额；帐户结余
S)\%.~ n account book 帐簿
ep"54o5=d account collected in advance 预收款项
#6<9FY# account current book 往来帐簿
9Lxj
]W2^ account of after-acquired property 事后取得的财产报告
]hkway account of defaulter 拖欠帐目
NCysYm t account payable 应付帐款
Ijj]_V{, account payee only [A/C payee only] 只可转帐；存入收款人帐户
(PCv4:`g account receivable 应收帐款
5zBsu lRt account receivable report 应收帐款报表
~cx/>Hu account statement 结单；帐单；会计财务报表
7[ra#>e8' account title 帐户名称；会计科目
X[c8P7 accountant's report 会计师报告
mI ~k@ !3 Accountant's Report Rules 会计师报告规则
)TcW.d6 accounting and auditing procedure 会计与审计程序；会计与核数程序
$r=Ud > Accounting Arrangements 《会计安排》
NLxsxomj accounting basis 会计基础
Q:B : accounting by Official Receiver 破产管理署署长呈交的帐目
@v,qfT*k7 Accounting Circular 《会计通告》
Ot }
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sj @'C@oK accounting date 记帐日期；会计结算日期
xcYYo'U accounting for money 款项核算
^m:?6y_uw Accounting Officer 会计主任
AiO29< accounting period 会计报告期；会计期
0TI+6 u accounting policy 会计政策；会计方针
P}QuGy[ accounting practice 会计惯例
8 ^N"D7{mO accounting principle 会计准则
l0$
+)FKd accounting record 会计记录
3E361?ubM accounting report 会计报告
Z*|qbu) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
v2Bks 2 Accounting Society of China 中国会计学会
'
RjFWHAp accounting statement 会计报表
<4 Jo1 accounting system 会计制度；会计系统
WV"{oED accounting transaction 会计事项；帐务交易
8V(#S :G35 accounting treatment 会计处理
29#;;n}p accounting year 会计年度
ewtoAru accretion 增值；添加
?9801Da#/ accrual 应计项目；应累算数目
`jb?6;15 accrual basis 应计制；权责发生制
r`L$[C5I accrual basis accounting 应计制会计；权责发生制会计
<vV?VV([ accrue 应累算；应计
Mc6?]wDB] accrued benefit 应累算利益
a{6rQ accrued charges 应计费用
JtU /%s accrued cumulative preference share dividend 应累算的累积优先股股息
^kMgjS}R accrued expenses 应累算费用
F+S;u=CKx accrued interest payable 应付利息；应计未付利息
bg)yl iX accrued interest receivable 应收利息；应计未收利息
9c1n accrued right 累算权益
,wlh0;, accruing profit 应累算的利润
q*<Df=+B accumulated fiscal reserve 累积财政储备
bewi.$E{
accumulated profit 累积利润；滚存溢利
1q b 3. accumulated reserve 累积储备
p'
FYK| accumulation of surplus income 累积收益盈余
Bk 1Q.Un acquired assets 既得资产
PU^Z7T); acquisition 收购；购置；取得
s!2pOH!u acquisition cost 购置成本
h30~2]h H acquisition expenses 购置费用
U:E:" acquisition of 100% interest 收购全部股权
0 %^m acquisition of control 取得控制权
<c{RY.1[ acquisition of fixed assets 购置固定资产
-_ [Z 5%B acquisition of shell “买壳”
KutR l$, acquisition price 收购价
;Q2p~-0Q act of God 天灾
ts Z r n acting partner 执事合伙人
$IQ !g active market 买卖活跃的市场；交投畅旺的市场；旺市
lfKrd3KS_ active partner 积极参与的合伙人
c]W]m`: active trading 交投活跃
\+g95|[/ actual circulation 实际流通
C``%<)WC actual cost 实际成本
#kV`G. EX actual expenditure 实际开支；实际支出
c)M_&?J! 5 actual income 实际入息；实际收入；实际收益
SD6xi\8 actual market 现货市场
CV 4r31w actual price 现货价；实际价格
vpUS(ztvs actual profit 实际利润
y?M99Vo4? actual quotation 实盘；实际价位；实际报价
928szUo: actual year basis 按实际年度计算
h2u> CXD actuals 实货
rj*4ZA? actuarial investigation 精算调查
!\8j[Q S! actuarial principle 精算原则
G)?O!(_ actuarial report 精算师报告
0QDm3V0n Actuarial Society of Hong Kong 香港精算学会
"@E1^ actuarial valuation 精算师估值
Db=
iJ68 actuary 精算师
k"V3FXC) ad referendum agreement 暂定协议；有待覆核的协定
%u43Pj ad valorem duty 从价税；按值征税
>"S'R 9t ad valorem duty system 从价税制
. c+RFX@0 ad valorem fee 从价费
LeY\{w ad valorem tariff 从价关税
H.Z:at5n additional allowance 额外免税额
56AaviE C additional amount for unexpired risk 未过期风险的额外款额
Y=4 ,d4uu additional assessable profit 补加应评税利润
;/SM^&Y additional assessment 补加评税
l9q
ygh additional commitment 额外承担
\sF}NBNT@ additional commitment vote 额外承担拨款
v. ,C"^ W additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{JzX`Z3 0l additional dependent parent allowance 供养父母额外免税额
.) B _~tct additional provision 额外拨款
yU*j{>%RsK additional stamp duty 附加印花税
'j!7
O+7y additional tax 补加税罚款；补加税款
6pQ#Zg()vp Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
*Rj>// A adjudged bankrupt 被裁定破产
(9$/r/-a adjudicated bankrupt 裁定破产人
#Qy*zU#9 adjudication fee 裁定费；评定印花税额手续费；评估契据费
>\$ qF adjudication of bankruptcy 裁定破产；宣告破产
JB'q_dS} adjudication of insolvency 裁定无力偿还债务
nKh._bvfX adjusted actual 经调整的实数；调整后的实数
kkFE9:[-c& adjusted current assets 经调整的流动资产；调整后的流动资产
h&5H`CR[ adjusted figure 经调整的数字；调整后的数额
%n9}P ,
? adjusted liabilities 经调整的负债；调整后的负债
*#frbV?; adjusted loss 经调整的亏损；调整后的亏损
S0g5Ym
ia 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
Ps.O.2Z5ZB adjusted profit 经调整的利润；调整后的利润
wI}5[m adjusted surplus 经调整的盈余额；调整后的盈余额
E'&UWD h adjusted value 经调整的价值；调整后的价值
'e\m6~u\hm adjustment 调整；修订；理算〔保险〕
3U@ p adjustment centre 调剂中心
-";'l @D= adjustment lag 调整过程的时间差距；调整时差
VA)3=82n adjustment mechanism 调整机制
M 0 x5s@ adjustment of loss 亏损调整
F)Yn1&a #H adjustment process 调整过程；调整程序
W==HV0n adjustment range 调整幅度
OHqLMBW!! administered exchange rate 受管制汇率
FcsEv {#U Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mhp5} administration expenses 行政费用
<0 R7uH administration fee 手续费；行政费
?'$=G4y&? administration in bankruptcy 破产管理
E[6JHBE*r administration order 遗产管理令
/%rbXrR4w administrator 管理人；遗产管理人
x"v5'EpL administrator of the estate 遗产管理人
i3*?fMxhu) admission of debt 债项承认书
.F?yt5{5No admission of proof 接纳债权证明
Yq#I#
2RD advance 放贷款项；垫付款项；预支款项；预付款项
y^hpmTB3" advance account 暂支帐目；预付款帐户
lVXgp'!#j advance compensation 预付补偿金
lyIstfRh15 advance from shareholder 股东垫款
_$wWKJy9 advance pending reimbursement 预支以待日后付还
Nj.(iBmr advanced economy 先进经济体系
&m4
\"X@ advancement 预付；预付财产
M,t8<y4 W/ advances warrant 垫款令
23y7l=.b/ advancing 贷出
djPr 4Nog adverse balance 逆差
v (=fV/ adverse exchange 逆汇
r NqJL_! advertisement addressed to shareholders 在报章刊登的致股东通告
nV
McHN advice for collection 托收通知书
=q^o6{d0" advice of drawing 提款通知书；汇票通知书
=5%jKHo+9z advice of payment 付款通知
~5`rv1$ Advisory Committee [Securities and Futures Commission]
"(/|[7D) 谘询委员会〔证券及期货事务监察委员会〕
l?a( = Advisory Committee on Diversification 经济多元化谘询委员会
?qw&H / R affidavit 誓章；遗产申报誓章
u|WX?@\ affidavit of no receipt 述明无收款的誓章
2 ADUJ affiliate 联号；联营公司；附属公司
% zd1\We affiliated company 附属公司；联号；联营公司
7l7eUy/z affirmation [estate duty] 非宗教式宣誓〔遗产税〕
LZM[Wg# affordability 负担能力
.ymR%X_k African Development Bank [AfDB] 非洲开发银行
BY Vp~!u after-acquired property 事后取得的财产
8S@ ~ ^D after-hours dealing 市后交易
h^~eTi;c]Q after-tax profit 税后盈利；税后利润；税后溢利
~0| ~ Fg agency agreement 代理协议
k^]+I% ?Q agency expenses 代理机构的开支
F mt5"3B agency fee 代理费
_xAdvr' W Agency Law 《代理法》
@p|[7' agent 代理人；承销人
l8GziM{lp agent of company 公司代理人
^P:9iu)+]~ agent's fee 代理人费；经纪费
`\q4z-<- aggregate 总计；总数；总体数字
.-`7Av+7 aggregate amount 总款额；总额
Rr4r[g# aggregate assets and liabilities 总体资产与负债
vV#Jl)
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Z=R>7 ~H aggregate demand 总需求
(~}yt .7K aggregate gross position 总持仓量
=d7 lrx+z aggregate limit 总限额
zBB4lC{q aggregate of salaries tax 合计薪俸税
y$*Tbzp aggregate performance 总体表现；总体业绩
&>@nW!n
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@6
gA4h aggregate surplus 总盈余
N ^ h, [ aggregate total 整体总额
0$}+tq+ aggregate value 总值；合计价值
uc=-+*D'I aggregated basis 合计基准
X LA aggregated net chargeable income 合计应课税入息实额
W5 _t/_EWD aggregation 合并计算；合计；总和
6peO9]Zy aggregation of incomes of husband and wife 夫妇入息合并计算
Nh]eZ3O aggregation of property 财产的总和
JF%+ T yMe agio 差价；贴水
u~1[nH: 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》
O jE wJ$$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!z(POK 《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》
+%?_1bGX> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Bu>srX9f 《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》
HHWB_QaL Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
; '} 1 《香港政府和大韩民国政府关于相互促进和保护投资协定》
n|SsV
agreement for a settlement 授产协议
@w,-T@nAW agreement for assignment 转让协议
vsqfvx agreement for sale 售卖协议；买卖协议
"]*0)h_ agreement for sale and purchase 买卖协议
(
y2%G=.j agreement for the payment of interest 支付利息协议
`"zX< agreement for the repayment of money 还款协议
B:qZh$YN agreement of reinsurance 再保险协议
aMZ6C <N Agricultural Bank of China 中国农业银行
b,KQG|k air passenger departure tax 飞机乘客离境税
T9RR.
ng Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
/ta-jOcRH& airport tax 机场税
YmB
z$ alcohol duty 酒精税
F FR_1V f alienation 让与；让渡；转让
K$ #( \-M
alimony 生活费；赡养费
1xL2f&bG All Ordinaries Index [AOI] 所有普通股指数
RQ9fA1YP all risks 全险；综合险
?%;7k'0" All Sales Record for Stock Market 《股票市场成交报告》
%Ni)^ Allied Capital Resources Limited 新联财务有限公司
lmj73OB3 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{\;CGoN| allocation letter 拨款信件
Go w_a' allocation of fund 分配款项；预留款项
2P!Pbl< allocation of profit 利润分配；溢利分配
s7(mNpo allocation warrant 拨款令
f/*Xw {s# allotment 分配；配股
_D$| lk- allotment notice 股份配售通知；配股通知
r m+|xvZ4 allotment of shares 股份分配
9N5 &N3 allowable 可获宽免；免税的
`cy_@Z5A allowable business loss 可扣除的营业亏损
+7^%fX;3pW allowable expenses 可扣税的支出
P9G c)$6{p allowance 免税额；津贴；备抵；准备金
a&.8*|w3 allowance for debts 债项的免税额
| "5NI'X? allowance for depreciation by wear and tear 耗损折旧免税额
5 z5#_*)O allowance for funeral expenses 殡殓费的免税额
EXS
1.3> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^Ml)g=Fq allowance for repairs and outgoings 修葺及支出方面的免税额
;5PXPpJ allowance to debtor 给债务人的津贴
tP"C >#LO alteration of capital 资本更改
zK k;&y|{ alternate trustee 候补受托人
Iy8Ehwejd amalgamation 合并
\uQ(-ji ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
B3c
rms[' ambit of charges 征税范围；收费范围
DFVaZN?~
amended valuation 经修订的估值
r*&gd |sn American Commodities Exchange 美国商品交易所
jU@q Q@| American Express Bank Limited 美国运通银行
$ze%! C American Stock Exchange 美国证券交易所
(] (:0H amortization 摊销
,m8l
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xs.>+(@|; amount due from banks abroad 存放海外银行同业的款项
jC@$D*"J amount due from holding companies 控股公司欠款
&]ts*qCEL amount due from local banks 存放本港银行同业的款项
deQ0)A 4g amount due to banks 银行同业的存款
!-U5d9! amount due to banks abroad 海外银行同业的存款
(05/}PhB` amount due to holding companies 控股公司存款
2%. A{! amount due to local banks 本港银行同业的存款
pu0I hDMn amount due to outport banks 外埠银行同业的存款
A=I]1r amount for note issue 发行纸币的款额
}_@*, amount of bond 担保契据的款额
., o=# amount of consideration 代价款额
?`u Y*+u amount of contribution 供款数额
Eu l,1yR amount of indebtedness 负债款额
(6^v`SZ amount of principal of the loan 贷款本金额
,=Xr'7w, amount of rates chargeable 应征差饷数额
*6df|q amount of share capital 股本额
yS@c2I602 amount of sums assured 承保款额
k_
UY^vz. amount of variation 变动幅度
Ra%RcUf~sh amount of vote 拨款数额
[Z Z~^U 5 amount payable 应付款额
W[ AX? amount receivable 应收款额
8jMw7ti Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|b QKymS analysis 分析
O B_g:T ancillary risk 附属风险
q}*(rR9/Br annual account 周年帐目；周年帐目报表；年度决算；年结
jdK~]eld= annual accounting date 年结日期
)c^Rc9e / annual allowance 每年免税额；年积金；年度津贴；年津
=!GUQLS{ annual balance 年度余额
K;k_MA310 annual disposable income 每年可动用收入
Cf91#% :cN annual estimates 周年预算
AT<K>&) annual fee 年费
M`q >i B annual general meeting 周年大会
z 4HIDb annual growth rate 年增率；每年增长率
,5mK_iUw3 annual long-term supplement 长期个案每年补助金
"n^h'// mn annual pensionable emolument 可供计算退休金的年薪
*C z>r} W annual report 年报
/a [i:Oa# Annual Report on the Consumer Price Index 《消费物价指数年报》
%nSm 32/t3 annual return 周年报表；周年申报表；每年报税表格
r? nvJHP Annual Return Rules 《周年报表规则》
Xx~OZ^t&Vn annual review of consumer prices 每年消费物价回顾
^vn8s~# annual roll-forward basis 逐年延展方式
}r j.N98 annual salary 年薪
f7Y0L8D annual statement 年度报表；年度决算表
=ps3=D 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
9.{u2a\ annuitant 年金受益人
}%c2u/ PQ annuity 年金
zfl q|d W annuity contract 年金合约
O:I U|INq8 annuity on human life 人寿年金
ai)S:2 antecedent debt 先前的债项
f*,jh J_I ante-dated cheque 倒填日期支票
j1Fy' os"! anticipated expenditure 预期开支
uUB,OmLN anticipated net profit 预期纯利
v*Ds:1"H-I anticipated revenue 预期收入
Dq/_^a/1 anti-inflation measure 反通货膨胀措施
'- oS=OrZ anti-inflationary stance 反通货膨胀立场
:.e`w#$7 apparent deficit 表面赤字
N7Kq$ G2O apparent financial solvency 表面偿债能力
9]< p apparent partner 表面合伙人
i,r O3J n application for personal assessment 个人入息课税申请书
#k&"R v;, application of fund 资金应用
V CSHq&p8 application to release as liquidator and to destruct the books of accounts and documents
i ?&t@"' 申请免除清盘人职务及毁灭帐簿与文件
twv|,kM appointed actuary 委任精算师
48hu=,)81* appointed auditor 委任核数师；委任审计师
n+Q UT appointed trustee 委任的受托人
Ebw1 %W KC appointer 委任人
cKJf0S:cx- apportioned pro rata 按比例分摊
cXU8}>qY7 apportionment 分配；分摊
@<=x fs Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Uy 2NZ%rnt apportionment formula 分摊方程式
4wjy)VD_ apportionment of estate duty 遗产税的分摊
)h6hN"#V5 appraisal 估价；评估
|5oK 04< appreciable growth 可观增长
Px{Cvc appreciable impact 显着影响
e/Wrm^]y appreciable increase 可观增长
V T8PV5z appreciation 增值；升值
jd 8` D6|Z appreciation against other currencies 相对其他货币升值
gqV66xmJ3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*oopdGue appreciation tax 增值税
B >Tfyo appropriation 拨款；拨用；拨付
UF0W %Z appropriation account 拨款帐目
O=~8+sa Appropriation Bill 拨款法案
ZKy)F-yX appropriation-in-aid system 补助拨款办法
7#d>a=$h approved assets 核准资产
cyrVz4_ a approved basket stock 认可一篮子证券
d` %8qLIW approved budget 核准预算
^0)Mc"&{ approved charitable donation 认可慈善捐款
r<VZE bm) approved charitable institution 认可慈善机构
Ox o?\
:T approved currency 核准货币；认可货币
#hG0{ _d7 approved estimates 核准预算
C))5,aX approved estimates of expenditure 核准开支预算
`B6*wE-| approved overseas insurer 核准海外保险人
7=i8$v&GX approved overseas trust company 核准海外信托公司
Y Xz*B5R approved pooled investment fund 核准汇集投资基金
2;Vss<hR4A approved provident fund scheme 认可公积金计划
~e*3_l>9 approved provision 核准拨款
-FQ! approved redeemable share 核准可赎回股份
Ne<={u% approved regional stock 认可地区性证券
x\PZ.o approved retirement scheme 认可退休金计划
^j]"! :h approved subordinated loan 核准附属贷款
URU,&gy= arbitrage 套戥；套汇；套利
1 aWzd[i arbitrageur 套戥者；套汇者
$J6 Pv
arbitrary amount 临时款项
t/55tL arrangement 措施；安排；协定
Dl=9<:6FW arrears 欠款
= og>& K arrears of pay 欠付薪酬
8T6LD arrears of revenue 逾期未收税款；逾期未收的帐项
^*s DJ # articles of association 组织章程；组织细则；组织章程细则
g) 0>J Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
~o{GQ> ascertainment of profit 确定利润
F.{{g pI "Asia Clear" “亚洲结算系统”
< z':_, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V"Cx5#\7C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
I(^pIe- Asian Development Fund [ADF] 亚洲发展基金
{1?94rz Asian dollar bond 亚洲美元债券
U*sjv6*T Asian dollar market 亚洲美元市场
w`BY>Xft0 Asian dollar rate 亚洲美元利率
K[wny0 ( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
eTg8I/ )%B Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"/e_[_ j asked price 沽盘；喊价；索价；卖方报价
L& = a( assessable income 应评税入息
}9:( l assessable loss 应评税亏损
d}D%%noIu assessable profit 应评税利润
S]!s)q-- z assessable value 应评税值
(=A61]yB assessed profit 估定利润
LR :PSgy assessed value 经评估价值
bn 7"!6 assessment 评税；评定；估价；评税单
9NF2a)&~ assessment number 评税编号；估价编号
_{j'` # assessment of additional tax 补加税评税
/x%h@Cn! assessment of performance 业绩评估；实绩评价
%MG{KG=&o Assessor 评税主任
E_q/*} ]pE asset price bubbles 资产价格泡沫
` wI$ asset-backed securities 具资产保证的证券
jej.!f: H assets accretion 资产增值
~[8n+p+&X assets and liabilities 资产与负债
@JW HG1qJ assets betterment statement 资产递增表；资产改进表
(g" {A assets lending 实物放款；有抵押贷款
&f=O`*I'+! assets of the company passing on the death 死者去世时转移的公司资产
NS<C"O assets pledged as security for liabilities 用作负债抵押的资产
:1 *q}R assets portfolio 资产投资组合
vEy0DHEE assets price 资产价格
sNa L z assets quality 资产质素
^b M \:z"M assets realization 资产变现
m^k $Z0 assets refinancing arrangement 资产再集资安排
V}3 '0 assets securitization 资产证券化
F
u> assets situated outside Hong Kong 在香港以外地方的资产
vYFtw L` assets stripping 削减资产；拆卖资产
@%lkRU) assets value 资产值
gB
_/( assignee 承让人
1JQ5bB"
assignment 转让；转让书；转让契
uzoI*aqk-s assignment of interest 权益转让
Pj-.oS2dA assignment of letters patent and trade mark 专利证书及商标转让
*wk?{ U assignment of property 物业转让；物业转让书
n!aA < assignment right 转让权
P"(VRc6x assignor 转让人
45.<eWH$*( associate 有联系的人；有关连人士；相联者；合伙人；联系人
}Q2v~e D Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7x F)\um associate member 附属会员
]?<
wUd associated body corporate 相联法人团体
U
g: associated company 相联公司；联属公司
?F6L, associated corporation 相联法团
awXK9}. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
HNJR&U t 公认会计师公会〔英国〕
gmUXh;aHc Association of Futures Exchange Brokers 香港期货经纪协会
A%[e<vj9 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
`
0$i^,} association of underwriters 承保人组织
/0Jf/-}ovn assumption of control 接管
eA{ nwtN assurance 担保；保险；转易；转易书
>&DC[)28 assurance of interest 权益的转易
pV8_i7\ at 19XX price 按一九ＸＸ年价格计算
zq6)jH fq. at a discount 按赔价计算；按贴水价格计算；打折扣
9^L{)t> at a premium 按溢价计算；按升水价格计算
lRk_<A at call 通知付款；按通知
mEm=SpO[$o at constant market price 按固定市价计算
t[e]AU[} at constant price 按固定价格计算
$u~*V at cost 按成本计算
XF&_**0n at current market price 按当时市价计算；按现时市价计算
`@q\R-` at current price 按当时价格计算；按现时价格计算
^B_SAZ&%% at factor cost 按要素成本计算；按生产要素成本计算
kYhV1I at money-of-the-day price 按付款当日价格计算
<4LW.q at or better 按指定或较佳价位〔买卖指令〕
F?z:[1(: at par 按面值计算；平价
vfd<qdi3p( at sight 见票即付
/0sw rt. at the close 按收市盘
&6^ --cc at the opening 按开市盘
2 16`rQ}z attestation 见证；见证条款
J $W4A T at-the-money option 平价期权
vbD"" attorney 受权人；受托代表人
"S]G+/I|iw attornment 新拥有人承认书
kwXUjn p attributable profit 可归属利润
{/FdrS attributable share value 可归属股份价值
D6dliU ?k Auckland Stock Exchange 奥克兰证券交易所
Z2U6<4?1 % auction 拍卖
upL jkQ)_ auctioneer 拍卖商
"{S6iH)]8 audit 审计；核数
\#h{bnx Audit Commission 审计署
s
TVX/Q Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ew \WV " 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
O$n W audit review 帐目审查
?f$U8A4lp Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
-Qn l)JB audited account 审计帐目；经审计的帐目
4VHWoN"U audited annual account 经审计的周年帐目
dWx@<(`OC audited balance sheet 经审计的资产负债表
VA>0Y auditor 核数师；核数主任；审计师
p,V %wGM auditor's certificate 核数师证明书；审计师证明书
k|czQ"vaI auditor's report 核数师报告；审计师报告
)oALB vX Aussie bond 澳元债券
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austerity budget 紧缩预算
=H`yzGt Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
_dY5qW1p Australia All Ordinaries Index 澳洲所有普通股票指数
X
}` o9]y Australian Dollar [AUD] 澳元
xnC:?d Australian Options Market 澳大利亚期权市场
@D i!~ e6 Australian Securities Commission 澳洲证券事务监察委员会
VKtlA fXy~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
b^STegz Australian Stock Exchange 澳大利亚证券交易所
YQ@2p ?4 m Austrian Schilling [ATS] 奥地利先令
p"FWAC! authentication 认证；鉴证
? 'qyI^m@ authority to purchase 委托购买证；委购书
v, CWE authorization 认可；核准；授权；授权书
x k authorization by direction 指示授权
3RX9LJGX authorization by instruction 指令授权
0 h~{ K authorization by warrant 令状授权
(q0vql authorization of unit trust 单位信托的认可
\11+~ authorized agent 指定代理人
f |=u{6 authorized capital 法定资本
QE8 `nMf authorized clerk 出市员
[dR#!"6t authorized dealer 认可交易商
id588Y78 authorized financial institution 认可财务机构
>=d 5Scix authorized fund 认可基金
!PA ><F authorized fund house 获授权的基金公司；认可基金公司
'`YZJ authorized institution 认可机构
]WzeJ"r {3 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
UlWm).
b;v authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
o[1#)& authorized insurer 获授权保险人；获认可承保人
+!G J authorized investment 特准投资项目
^D1gcI authorized person 获授权人
}$' XV. authorized representative 获授权代表
GKbbwT0T| authorized share capital 法定股本
H+ 562W automated quotation system 自动报价系统
#sg*GK+|:R Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Yi]`"\ 自动交易系统〔香港期货交易所有限公司〕
5A$,'%d automatic adjustment mechanism 自动调整机制
j 7^A%9 automatic adjustment system 自动调整系统
t-5K
dLB Automatic Clearing House 自动票据交换所
Go!{@ xx> automatic exchange rates accumulation system 自动化汇率累集系统
l X-i <0 ` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
?S'aA !/; automatic teller machine [ATM] 自动柜员机
>S-JAPuO autopay 自动转帐
v`c;1 ?=,q available assets 可用资产
h-//v~V) available fiscal reserve 现存财政储备
uts>4r>+ available profit 可用利润
H0!$aO Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2~ 4&4 average 平均；平均数；海损
::+;PRy_E average basic salary 平均基本薪金
Yo1]HG(kXB average consumer expenditure 平均消费开支；一般消费开支
d/T&J= average cost 平均成本
FW5v
1s= average cost of land production 增辟土地平均成本
D^2lb "3 average daily turnover 平均每日成交额
@}19:A<' average daily wage rate 平均每日工资率
5 HsF# average expenditure pattern 平均开支模式
J>k
6`gw average growth rate 平均增长率
aNs8T` average net fixed assets 固定资产平均净值
j74hWz+p4 average of relatives 相对价格平均数
Q% d1O average price 平均价格
J2 / 19'QE average propensity to consume 平均消费倾向；一般消费倾向
BG8/ average propensity to save 平均储蓄倾向；一般储蓄倾向
E]8u j8K3] average rate 平均率
ZW9O P wV average revenue 平均收入；平均收益
9=j) g average stock 平均库存；平均存货
L,.AY?)+7 average yearly rent 平均年租
SSxz1y avoidance of double taxation 避免双重课税
|AacV avoidance of tax 避税
