A:
V-J\!CHX A share Ａ股；甲类股份
inR8m 4c]P abatement of tax 减税；减扣免税额
) `;?%N\ ABN AMRO Bank N.V. 荷兰银行
3tOnALv above-the-line expenditure 线上项目支出；经常预算支出
r1F5&?{q above-the-line receipt 线上项目收入；经常预算收入
a)`h*P5@ ABSA Asia Limited 南非联合亚洲有限公司
p[g!LD absolute change 绝对数值变更
_0 Wd m* absolute expenditure 实际开支
d{9jd{
_#G absolute guideline figure 绝对准则数字
k]I<% absolute interest 绝对权益
kiqq_`66 absolute order of discharge 绝对破产解除令
QN*'MA"M absolute profit margin 绝对利润幅度
!f_Kq$.{ absolute value 实值；绝对值
8FbBv"LI,g absolutely vested interest 绝对既得权益
t%N #Yh! absorbed cost 已吸收成本；已分摊成本
F+c*v#T absorption 吸收；分摊；合并
dL[mX .j" absorption rate 吸收率；摊配率；分摊率
X0P <ifIv ACB Finance Limited 亚洲商业财务有限公司
O P``g/x) acceptable form of reciprocity 合理的互惠条件
shP,-Vs # acceptable rate 适当利率；适当汇率
#[Ns\%Ri0 acceptance agreement 承兑协议
RHE< QG acceptance for honour 参加承兑
R},mq&f5 acceptor 承兑人；接受人；受票人
mxDy!:@= acceptor for honour 参加承兑人
-C.eXR{s accident insurance 意外保险
y{"8VT) Accident Insurance Association of Hong Kong 香港意外保险公会
kj+AsQC , accident insurance scheme 意外保险计划
s}/YcUK accident year basis 意外年度基准
//| 9J(B] accommodation 通融；贷款
) ~ C)4 accommodation bill 通融票据；空头票据
B#sc!eLmU& accommodation party 汇票代发人
[R& P.E7w' account balance 帐户余额；帐户结余
rS 6iZp, account book 帐簿
!K6: W1 account collected in advance 预收款项
W99Fb+$I account current book 往来帐簿
E~{-RZNK account of after-acquired property 事后取得的财产报告
/:C"n|P7Z account of defaulter 拖欠帐目
7F.>M account payable 应付帐款
#WfJz}P,! account payee only [A/C payee only] 只可转帐；存入收款人帐户
$+V{2k4X, account receivable 应收帐款
MqXA8D account receivable report 应收帐款报表
rd. "mG. account statement 结单；帐单；会计财务报表
%~$4[,= account title 帐户名称；会计科目
D|_}~T>;& accountant's report 会计师报告
DF9Br
D0{ Accountant's Report Rules 会计师报告规则
p2w/jJMD accounting and auditing procedure 会计与审计程序；会计与核数程序
Gaw LQst[+ Accounting Arrangements 《会计安排》
ZLo3
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sveFxI accounting by Official Receiver 破产管理署署长呈交的帐目
tA'i- D & Accounting Circular 《会计通告》
<>2QDI6_ accounting class 会计类别
ezHj?@ accounting date 记帐日期；会计结算日期
N b(se*Y# accounting for money 款项核算
IKAF%0[R|j Accounting Officer 会计主任
c US2* 7h accounting period 会计报告期；会计期
`(Ei-$
>U& accounting policy 会计政策；会计方针
6n;ew l} accounting practice 会计惯例
@(Q4 accounting principle 会计准则
&X +@,! accounting record 会计记录
sOVaQ&+y accounting report 会计报告
#N,\c @Gy Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(Z 6[a{}1i Accounting Society of China 中国会计学会
x$6-7<p accounting statement 会计报表
X9zTz2 Fy accounting system 会计制度；会计系统
>8jDW "Ua accounting transaction 会计事项；帐务交易
5M*q{kX) accounting treatment 会计处理
ZhM-F0;` accounting year 会计年度
o<T>G{XYB accretion 增值；添加
dI'C[.zp[ accrual 应计项目；应累算数目
e`8z1r accrual basis 应计制；权责发生制
gY;N>Yq,C accrual basis accounting 应计制会计；权责发生制会计
e#& [4 tQF accrue 应累算；应计
:= *>:*.Kb accrued benefit 应累算利益
o3}12i S accrued charges 应计费用
&[JI L=m5 accrued cumulative preference share dividend 应累算的累积优先股股息
` 4Nc(aUr accrued expenses 应累算费用
`4l>%S8y: accrued interest payable 应付利息；应计未付利息
%3"3 OOT7 accrued interest receivable 应收利息；应计未收利息
V}@c5)(j accrued right 累算权益
bCA3w%,kM accruing profit 应累算的利润
]:]2f 9y accumulated fiscal reserve 累积财政储备
hoSk accumulated profit 累积利润；滚存溢利
s7T=/SC54 accumulated reserve 累积储备
2yeq2v accumulation of surplus income 累积收益盈余
<%) :'0q& acquired assets 既得资产
u%v^(9z acquisition 收购；购置；取得
JEFW}M)UGv acquisition cost 购置成本
0#<_:E acquisition expenses 购置费用
=ngu*#?c4 acquisition of 100% interest 收购全部股权
^<s X^V+{ acquisition of control 取得控制权
2ZLK`^S acquisition of fixed assets 购置固定资产
69q8t*%O acquisition of shell “买壳”
N9{ivq|fO acquisition price 收购价
[o|]>(tk act of God 天灾
^k u~m5v acting partner 执事合伙人
hFQC%N. ' active market 买卖活跃的市场；交投畅旺的市场；旺市
2NE/ZqREg active partner 积极参与的合伙人
6^|bKoN/ f active trading 交投活跃
`qs'={YtU actual circulation 实际流通
F)v+ .5T1 actual cost 实际成本
g/V C$I!' actual expenditure 实际开支；实际支出
BAqu@F\): actual income 实际入息；实际收入；实际收益
q _HD`tW actual market 现货市场
9n9/[?S actual price 现货价；实际价格
QF-.")Z actual profit 实际利润
1mA )=hu actual quotation 实盘；实际价位；实际报价
?;uzx7@F actual year basis 按实际年度计算
.[K{;^> actuals 实货
9H P)@66 actuarial investigation 精算调查
Oi
l>bv8 actuarial principle 精算原则
l 4~'CLi actuarial report 精算师报告
MY1
tYO Actuarial Society of Hong Kong 香港精算学会
u '?t'I actuarial valuation 精算师估值
@A$%baH0 actuary 精算师
Q"Q|]f* ad referendum agreement 暂定协议；有待覆核的协定
q@Q|oB0W$) ad valorem duty 从价税；按值征税
$Q]`+:g*} ad valorem duty system 从价税制
;x+4jpH ]B ad valorem fee 从价费
x2|DI)J1' ad valorem tariff 从价关税
!.3
MtXr additional allowance 额外免税额
'90B),c{ additional amount for unexpired risk 未过期风险的额外款额
/Tv<
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oHeo]<Fbv additional assessment 补加评税
hhYo9jTHW additional commitment 额外承担
hRc\&+#/ additional commitment vote 额外承担拨款
,0#OA* 0B additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$OjsaE % additional dependent parent allowance 供养父母额外免税额
i.K}(bo;b additional provision 额外拨款
]T
zN *6o additional stamp duty 附加印花税
}yB @? additional tax 补加税罚款；补加税款
!j7b7<wR Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
t}*teo[ adjudged bankrupt 被裁定破产
,wZ[Y
3 adjudicated bankrupt 裁定破产人
xB9^DURr\ adjudication fee 裁定费；评定印花税额手续费；评估契据费
7g(rJGjtg adjudication of bankruptcy 裁定破产；宣告破产
5O) Z} adjudication of insolvency 裁定无力偿还债务
>@]E1Qfe adjusted actual 经调整的实数；调整后的实数
;'p0"\SV adjusted current assets 经调整的流动资产；调整后的流动资产
73N %_8DH adjusted figure 经调整的数字；调整后的数额
a.w,@!7 adjusted liabilities 经调整的负债；调整后的负债
#gsAw na3 adjusted loss 经调整的亏损；调整后的亏损
%NxNZe adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
<NS= <'U adjusted profit 经调整的利润；调整后的利润
x bn+9b adjusted surplus 经调整的盈余额；调整后的盈余额
4b7}Sr=` adjusted value 经调整的价值；调整后的价值
S0p]:r ";x adjustment 调整；修订；理算〔保险〕
E 8,53$ adjustment centre 调剂中心
I0OsaX' adjustment lag 调整过程的时间差距；调整时差
2hU4g
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)%#hpP M^ adjustment of loss 亏损调整
A3 j>R477A adjustment process 调整过程；调整程序
5{cAawU. adjustment range 调整幅度
qZ8lU administered exchange rate 受管制汇率
rV2} > k Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
V|b?H6Q administration expenses 行政费用
vLpE|QZ s administration fee 手续费；行政费
v
SWqOv$ administration in bankruptcy 破产管理
{/B) YR administration order 遗产管理令
s'LG3YV-< administrator 管理人；遗产管理人
R `s /^0 administrator of the estate 遗产管理人
~Bu~?ZJmd admission of debt 债项承认书
#Oe=G:+A admission of proof 接纳债权证明
C'zMOR6c advance 放贷款项；垫付款项；预支款项；预付款项
tx5@r; advance account 暂支帐目；预付款帐户
-U; s, >\) advance compensation 预付补偿金
KZD&Ih(vC advance from shareholder 股东垫款
,[cWG)- advance pending reimbursement 预支以待日后付还
E}" &? oY advanced economy 先进经济体系
%M'"%Yn@(y advancement 预付；预付财产
hi.{ advances warrant 垫款令
;B1}so1] advancing 贷出
C ,fIwqOr3 adverse balance 逆差
M_*w)< adverse exchange 逆汇
e@ F& /c advertisement addressed to shareholders 在报章刊登的致股东通告
g:f0K2)\r: advice for collection 托收通知书
q:?g? v advice of drawing 提款通知书；汇票通知书
0imz }Z] advice of payment 付款通知
* z{D}L-& Advisory Committee [Securities and Futures Commission]
S6]D;c8GE 谘询委员会〔证券及期货事务监察委员会〕
's&Vg09D, Advisory Committee on Diversification 经济多元化谘询委员会
4H\O&pSS affidavit 誓章；遗产申报誓章
*N Xwllrci affidavit of no receipt 述明无收款的誓章
m=y6E,
_ affiliate 联号；联营公司；附属公司
#*Mk@XrV affiliated company 附属公司；联号；联营公司
>n` OLHg; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
[a+?z6qI\} affordability 负担能力
[3/ P
EDkw African Development Bank [AfDB] 非洲开发银行
YK}(VF?& after-acquired property 事后取得的财产
X)nOY* after-hours dealing 市后交易
nq6]?ZJ after-tax profit 税后盈利；税后利润；税后溢利
4tq>Lx^5U agency agreement 代理协议
6] <?+#uQ agency expenses 代理机构的开支
<`M Hra8 agency fee 代理费
>6<g5ps.n Agency Law 《代理法》
J ^t=.-a| agent 代理人；承销人
U *6-Y %7 agent of company 公司代理人
@br%:Nt agent's fee 代理人费；经纪费
L^ +0K}eD aggregate 总计；总数；总体数字
75^-93 aggregate amount 总款额；总额
gHox{*hb[ aggregate assets and liabilities 总体资产与负债
mZq*o<kTA aggregate at constant price 按固定价格计算的总体数字
=8 tdu B aggregate demand 总需求
!gT6S o aggregate gross position 总持仓量
! ;R{- aggregate limit 总限额
?B h} aggregate of salaries tax 合计薪俸税
~t#'X8.) aggregate performance 总体表现；总体业绩
[r]USCq aggregate supply 总体供应
lgnF\) aggregate surplus 总盈余
;M'R/JlUN aggregate total 整体总额
rylllJz|L: aggregate value 总值；合计价值
Gg-<3z aggregated basis 合计基准
,t)mCgbcO aggregated net chargeable income 合计应课税入息实额
Z?v9ub~ % aggregation 合并计算；合计；总和
v`v+M4upC aggregation of incomes of husband and wife 夫妇入息合并计算
?]P&3UU>0z aggregation of property 财产的总和
{/ty{ agio 差价；贴水
Zr$PSp} Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
_$fxo D9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
+}^}
<|W6 《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》
_Ig G8)k; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
PE4{;|a } 《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》
ly^F?.e- Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yGN<.IP75 《香港政府和大韩民国政府关于相互促进和保护投资协定》
"CZ`hx1|^ agreement for a settlement 授产协议
`ZNjA},. agreement for assignment 转让协议
pwu5Fxn) agreement for sale 售卖协议；买卖协议
g5T~%t5lo agreement for sale and purchase 买卖协议
lGcHfW)Y agreement for the payment of interest 支付利息协议
67n1s agreement for the repayment of money 还款协议
c)$/Uu agreement of reinsurance 再保险协议
E bq5P$ Agricultural Bank of China 中国农业银行
]-ZD;kOr air passenger departure tax 飞机乘客离境税
.Qi`5C:U Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
g`1*p| airport tax 机场税
R'9TD=qEK alcohol duty 酒精税
L8ZCGW\Rr alienation 让与；让渡；转让
.#+rH}=Z alimony 生活费；赡养费
3w^q 0/ GD All Ordinaries Index [AOI] 所有普通股指数
i\`[0dfY all risks 全险；综合险
O %)+ w All Sales Record for Stock Market 《股票市场成交报告》
F*]AjD - Allied Capital Resources Limited 新联财务有限公司
$jw!Dr E all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^&cI+xZ2Y allocation letter 拨款信件
mBnC]$<R allocation of fund 分配款项；预留款项
yV`! Fq 1k allocation of profit 利润分配；溢利分配
DU[UGJg allocation warrant 拨款令
f|b|\/.= allotment 分配；配股
\(;5YCCE allotment notice 股份配售通知；配股通知
E^|b3G6T allotment of shares 股份分配
o >W}1_ allowable 可获宽免；免税的
dXdU4YJ X allowable business loss 可扣除的营业亏损
+$v$P!), allowable expenses 可扣税的支出
9VP|a- allowance 免税额；津贴；备抵；准备金
|Yk23 \! allowance for debts 债项的免税额
Yq2 mVo allowance for depreciation by wear and tear 耗损折旧免税额
}}Q|O]e allowance for funeral expenses 殡殓费的免税额
jh=:Q P/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
}K &K { 9} allowance for repairs and outgoings 修葺及支出方面的免税额
6*]Kow? allowance to debtor 给债务人的津贴
$ ?'z%a{ alteration of capital 资本更改
778L[wYe alternate trustee 候补受托人
UQTt;RS*zS amalgamation 合并
bJe^x;J9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9@:& E ambit of charges 征税范围；收费范围
uQ&xoDCB amended valuation 经修订的估值
m =opY~&h American Commodities Exchange 美国商品交易所
%K/rPhU American Express Bank Limited 美国运通银行
Bp4QHv9xqL American Stock Exchange 美国证券交易所
KH@M &
>=^ amortization 摊销
us5`?XeX] amount due from banks 存放银行同业的款项
O'!k$iJNb amount due from banks abroad 存放海外银行同业的款项
CBO8^M<K amount due from holding companies 控股公司欠款
#" f: m` amount due from local banks 存放本港银行同业的款项
F msg*s7w amount due to banks 银行同业的存款
a_pkUOu6 amount due to banks abroad 海外银行同业的存款
s+ 0$_&xR amount due to holding companies 控股公司存款
6?hv ,^ amount due to local banks 本港银行同业的存款
Q.cxen amount due to outport banks 外埠银行同业的存款
ZP MX19 amount for note issue 发行纸币的款额
( zTr/ amount of bond 担保契据的款额
hz )L+ amount of consideration 代价款额
u2!8'-Ai amount of contribution 供款数额
;
/EH@V| amount of indebtedness 负债款额
R?I(f(ib amount of principal of the loan 贷款本金额
N5~g:([k amount of rates chargeable 应征差饷数额
M g;;o amount of share capital 股本额
R;,&CQUl amount of sums assured 承保款额
rl6vt*g amount of variation 变动幅度
VT+GmS amount of vote 拨款数额
i{ %~&! amount payable 应付款额
}TYC F @ amount receivable 应收款额
SIbQs8h]
Amsterdam Stock Exchange 阿姆斯特丹证券交易所
F.T~txQ~u analysis 分析
M/B_-8B_D ancillary risk 附属风险
D0-C:gz annual account 周年帐目；周年帐目报表；年度决算；年结
Q}]Q0'X8 annual accounting date 年结日期
A$^}zP'u0< annual allowance 每年免税额；年积金；年度津贴；年津
G19FSLrtA annual balance 年度余额
_c %~\LOk annual disposable income 每年可动用收入
g fO.Ky6 annual estimates 周年预算
U);
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N| Rlb5\ annual general meeting 周年大会
d)dIIzv annual growth rate 年增率；每年增长率
HeF[H\a< annual long-term supplement 长期个案每年补助金
8U=M.FFp annual pensionable emolument 可供计算退休金的年薪
%P yU3 annual report 年报
3 :f5xF Annual Report on the Consumer Price Index 《消费物价指数年报》
czedn_}%Q annual return 周年报表；周年申报表；每年报税表格
5oORwOP Annual Return Rules 《周年报表规则》
N 7N e annual review of consumer prices 每年消费物价回顾
(/FPGYu3h annual roll-forward basis 逐年延展方式
N%>/
e'( annual salary 年薪
@$t Qz annual statement 年度报表；年度决算表
~tz[=3!1H 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
CZ1 tqAk- annuitant 年金受益人
g#Yqw annuity 年金
&A%#LVjf annuity contract 年金合约
17nWrTxR$ annuity on human life 人寿年金
I80.|KIv antecedent debt 先前的债项
|F6C&GNYT ante-dated cheque 倒填日期支票
OPKm^} anticipated expenditure 预期开支
/T_tI R> anticipated net profit 预期纯利
X'i ki4 anticipated revenue 预期收入
t}TtWI anti-inflation measure 反通货膨胀措施
M*0&3Y
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J }JT%S W apparent deficit 表面赤字
1R,n[`}h apparent financial solvency 表面偿债能力
ty/jTo} apparent partner 表面合伙人
\r<&7x#j application for personal assessment 个人入息课税申请书
] niWR l application of fund 资金应用
!fz`O>-mZ application to release as liquidator and to destruct the books of accounts and documents
oY Of<J 申请免除清盘人职务及毁灭帐簿与文件
%s<7|, appointed actuary 委任精算师
E%+V\ W % appointed auditor 委任核数师；委任审计师
`[Lap=.' . appointed trustee 委任的受托人
<pi q?:ac appointer 委任人
3)GXu>) t apportioned pro rata 按比例分摊
Fbk<qQH apportionment 分配；分摊
9E
(>mN Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!nykq}kPN\ apportionment formula 分摊方程式
b8QW^Z apportionment of estate duty 遗产税的分摊
$\a;?>WA" appraisal 估价；评估
4N#0w]_,>Y appreciable growth 可观增长
a>s v appreciable impact 显着影响
'}XW appreciable increase 可观增长
E\'_`L appreciation 增值；升值
{\0 R[+d appreciation against other currencies 相对其他货币升值
21cIWvy appreciation of the exchange value of Hong Kong dollar 港元汇值上升
mM}|x~\R appreciation tax 增值税
>A1Yn]k appropriation 拨款；拨用；拨付
%/U Q0d~b appropriation account 拨款帐目
Q~*A`h # Appropriation Bill 拨款法案
-=g`7^qa> appropriation-in-aid system 补助拨款办法
ifBJ$x( B. approved assets 核准资产
W#??fae approved basket stock 认可一篮子证券
(EohxLl !p approved budget 核准预算
SSI&WZ2a approved charitable donation 认可慈善捐款
EBebyQcon approved charitable institution 认可慈善机构
gR?3)m approved currency 核准货币；认可货币
h` n>6I approved estimates 核准预算
blp )a approved estimates of expenditure 核准开支预算
Xi0/Wb h\ approved overseas insurer 核准海外保险人
";>D0h^D approved overseas trust company 核准海外信托公司
O|gb{ approved pooled investment fund 核准汇集投资基金
gW*ee approved provident fund scheme 认可公积金计划
PUlb(3p
` approved provision 核准拨款
}1$8)zH approved redeemable share 核准可赎回股份
A 4&e# approved regional stock 认可地区性证券
1pz6e8p:m approved retirement scheme 认可退休金计划
,U<Ku* } B approved subordinated loan 核准附属贷款
|-e=P9, arbitrage 套戥；套汇；套利
_Juhl^LM ; arbitrageur 套戥者；套汇者
1,pg:=N 9 arbitrary amount 临时款项
}D=h"\_= arrangement 措施；安排；协定
Gn_v}31d% arrears 欠款
f0hi70\(X arrears of pay 欠付薪酬
7l:H~"9r arrears of revenue 逾期未收税款；逾期未收的帐项
4Uwt--KtFh articles of association 组织章程；组织细则；组织章程细则
C{>?~@z&5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
w=f8UtY9@A ascertainment of profit 确定利润
cb
UVe h7Q "Asia Clear" “亚洲结算系统”
@-MrmF)<U Asia Commercial Bank Ltd. 亚洲商业银行有限公司
As>po +T* Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
.y'OoDe Asian Development Fund [ADF] 亚洲发展基金
QeQbO Asian dollar bond 亚洲美元债券
U'#{v7u Asian dollar market 亚洲美元市场
j#~4JGZt Asian dollar rate 亚洲美元利率
A"P1 B ] Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
gr-%9=U q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{@3=vBl%O+ asked price 沽盘；喊价；索价；卖方报价
w'qV~rN~tc assessable income 应评税入息
i>w>UA*t assessable loss 应评税亏损
[S9n F assessable profit 应评税利润
lL83LhE}< assessable value 应评税值
as\V,
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4H " *.l assessed value 经评估价值
,f1+jC assessment 评税；评定；估价；评税单
f| apk ,o_ assessment number 评税编号；估价编号
/_56H?w\ assessment of additional tax 补加税评税
_e -a>y assessment of performance 业绩评估；实绩评价
nDPfr\\ Assessor 评税主任
F 'h[g.\ } asset price bubbles 资产价格泡沫
ph|3M<q6 asset-backed securities 具资产保证的证券
+)F8YMg
e assets accretion 资产增值
dA_s7), assets and liabilities 资产与负债
oF3#]6`;/ assets betterment statement 资产递增表；资产改进表
Rn TP U` assets lending 实物放款；有抵押贷款
p~e6ah?1 assets of the company passing on the death 死者去世时转移的公司资产
Nls |R assets pledged as security for liabilities 用作负债抵押的资产
-'I)2/%g assets portfolio 资产投资组合
,*bxNs'/ assets price 资产价格
+q2l,{|? assets quality 资产质素
: {Y, Nsa assets realization 资产变现
RZz] .Nx assets refinancing arrangement 资产再集资安排
*.K}`89T assets securitization 资产证券化
}SOj3.9{c assets situated outside Hong Kong 在香港以外地方的资产
W*_ifZ0s. assets stripping 削减资产；拆卖资产
I
4EocM= assets value 资产值
Zwq_&cJK assignee 承让人
\^YJs? assignment 转让；转让书；转让契
[}VEDx assignment of interest 权益转让
k r/[|.bq assignment of letters patent and trade mark 专利证书及商标转让
N,;Bl&EU assignment of property 物业转让；物业转让书
*D9QwQ
_| assignment right 转让权
?^6RFbke+ assignor 转让人
v8Wo V* associate 有联系的人；有关连人士；相联者；合伙人；联系人
$QY(7Z" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?vk&k (FT associate member 附属会员
MqNp*n 2 associated body corporate 相联法人团体
PgxU;N7Y associated company 相联公司；联属公司
"%sW/ph associated corporation 相联法团
p2cKtk+ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
0phGn+"R 公认会计师公会〔英国〕
mH8"k+k Association of Futures Exchange Brokers 香港期货经纪协会
}t-{, 0 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
bS0LjvY9g association of underwriters 承保人组织
fdPg{3x*k assumption of control 接管
8ayB<b>+]" assurance 担保；保险；转易；转易书
Q#vur o assurance of interest 权益的转易
'g$|:bw/ at 19XX price 按一九ＸＸ年价格计算
8S)k]$ wf% at a discount 按赔价计算；按贴水价格计算；打折扣
ty " k at a premium 按溢价计算；按升水价格计算
.lj\ H at call 通知付款；按通知
0z%]HlPg at constant market price 按固定市价计算
WJhI6lu at constant price 按固定价格计算
WSh+5](: at cost 按成本计算
9((v. at current market price 按当时市价计算；按现时市价计算
sKNN ahGjh at current price 按当时价格计算；按现时价格计算
4s3n|6 v at factor cost 按要素成本计算；按生产要素成本计算
*}LYMrP at money-of-the-day price 按付款当日价格计算
2!l)% F` at or better 按指定或较佳价位〔买卖指令〕
}7UE at par 按面值计算；平价
7kj#3(e at sight 见票即付
I V!&jL at the close 按收市盘
Vw+U? at the opening 按开市盘
:xv"m
{8+ attestation 见证；见证条款
;ML21OjgN at-the-money option 平价期权
8+lM6O ~! attorney 受权人；受托代表人
>/-<,,<\C attornment 新拥有人承认书
[NyR$yD{ attributable profit 可归属利润
:Oy9`vv attributable share value 可归属股份价值
< r_ldkZ Auckland Stock Exchange 奥克兰证券交易所
F4KXx^~o auction 拍卖
/\OjtE auctioneer 拍卖商
`@-H
; audit 审计；核数
h _f A Audit Commission 审计署
h= ?#D0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
U^:+J-z{ 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〕
z[[|'02{ audit review 帐目审查
n:' Mpux Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
uq {w1O5 audited account 审计帐目；经审计的帐目
U z[#t1* audited annual account 经审计的周年帐目
l3rr 2t audited balance sheet 经审计的资产负债表
QGn3xM66 auditor 核数师；核数主任；审计师
"0pu_ auditor's certificate 核数师证明书；审计师证明书
e M{,B auditor's report 核数师报告；审计师报告
ALJ^XvB4V Aussie bond 澳元债券
L >Y%$|4 austerity budget 紧缩预算
L;wzvz\+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Hq ]f$Q6: Australia All Ordinaries Index 澳洲所有普通股票指数
#px74EeI\ Australian Dollar [AUD] 澳元
qwoF4_VN Australian Options Market 澳大利亚期权市场
,l1A]Wx Australian Securities Commission 澳洲证券事务监察委员会
Z vM~]8m Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Pq KbG<}Y Australian Stock Exchange 澳大利亚证券交易所
\u 9l4 Austrian Schilling [ATS] 奥地利先令
lpv Z[^G authentication 认证；鉴证
w|lA%H7`J authority to purchase 委托购买证；委购书
"**T w' authorization 认可；核准；授权；授权书
a9}7K/Y=d authorization by direction 指示授权
p 48m k authorization by instruction 指令授权
w&8N6gA14 authorization by warrant 令状授权
mu@He&w" authorization of unit trust 单位信托的认可
/g(WCKva authorized agent 指定代理人
pMndyuoJl authorized capital 法定资本
td@I ;d2 authorized clerk 出市员
oG{0 {%*@ authorized dealer 认可交易商
~ >6d}7xs authorized financial institution 认可财务机构
AAuH}W>n authorized fund 认可基金
(
y0 authorized fund house 获授权的基金公司；认可基金公司
y=.`:EB9b authorized institution 认可机构
$ S(<7[Z authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
S8>1l?UH authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^__';! e authorized insurer 获授权保险人；获认可承保人
OYW:I1K<5 authorized investment 特准投资项目
N( c`h authorized person 获授权人
%JoHc? authorized representative 获授权代表
5NGQWg authorized share capital 法定股本
_?~EWT automated quotation system 自动报价系统
%'o'Kh''= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
e\)r"!?H` 自动交易系统〔香港期货交易所有限公司〕
BLaF++Fop automatic adjustment mechanism 自动调整机制
HD%n'@E automatic adjustment system 自动调整系统
Y(mnGaV n Automatic Clearing House 自动票据交换所
AcHr X=O automatic exchange rates accumulation system 自动化汇率累集系统
r_>]yp Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@3*S:;x automatic teller machine [ATM] 自动柜员机
D*0[7:NSO autopay 自动转帐
d%,@,>>) available assets 可用资产
wHuz~y6 available fiscal reserve 现存财政储备
nz2`YyR available profit 可用利润
6K7DZ96 L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Nb3uDA5R average 平均；平均数；海损
GD-L0kw5 average basic salary 平均基本薪金
h[ cqa average consumer expenditure 平均消费开支；一般消费开支
p!/!ZIo average cost 平均成本
:@@aIFRv average cost of land production 增辟土地平均成本
> q&X#E<w average daily turnover 平均每日成交额
awB+B8^ s average daily wage rate 平均每日工资率
:l U#Dm] average expenditure pattern 平均开支模式
gT_tR_g average growth rate 平均增长率
u u $Jwn!S average net fixed assets 固定资产平均净值
DFMf" _p average of relatives 相对价格平均数
S uo%uD average price 平均价格
fnJx$PD~ average propensity to consume 平均消费倾向；一般消费倾向
2WUl8?f2Y average propensity to save 平均储蓄倾向；一般储蓄倾向
:JXGgl<y average rate 平均率
{ui{Y c average revenue 平均收入；平均收益
A'aY H`j average stock 平均库存；平均存货
r XT6u average yearly rent 平均年租
=d BK,/ avoidance of double taxation 避免双重课税
MK.TBv avoidance of tax 避税
