A:
yp J". A share Ａ股；甲类股份
"NgoaG~!YO abatement of tax 减税；减扣免税额
#gm)dRKm% ABN AMRO Bank N.V. 荷兰银行
kId
n6 Wx, above-the-line expenditure 线上项目支出；经常预算支出
A
AHt218 above-the-line receipt 线上项目收入；经常预算收入
. uNQBBNv ABSA Asia Limited 南非联合亚洲有限公司
mhW-J6u* absolute change 绝对数值变更
+~xnXb1 absolute expenditure 实际开支
&$`yo` absolute guideline figure 绝对准则数字
)lJao absolute interest 绝对权益
F)z;Z6{t 4 absolute order of discharge 绝对破产解除令
]xguBh ] absolute profit margin 绝对利润幅度
E*# ]** absolute value 实值；绝对值
F :6SPY
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=]-j;#'& absorbed cost 已吸收成本；已分摊成本
b T
2a40ul absorption 吸收；分摊；合并
FQ>`{%> absorption rate 吸收率；摊配率；分摊率
N}\[Gr ACB Finance Limited 亚洲商业财务有限公司
0i8LWX_M acceptable form of reciprocity 合理的互惠条件
^
wY[3"{ acceptable rate 适当利率；适当汇率
< >m }}^ acceptance agreement 承兑协议
v)2M1 acceptance for honour 参加承兑
K}=|.sE9 acceptor 承兑人；接受人；受票人
#2`D`>7456 acceptor for honour 参加承兑人
S(\9T1DVe accident insurance 意外保险
-=.V
' Accident Insurance Association of Hong Kong 香港意外保险公会
?<6CFH] accident insurance scheme 意外保险计划
Q5%#^ZdsTd accident year basis 意外年度基准
wH~kTU2br accommodation 通融；贷款
0\2\*I}? accommodation bill 通融票据；空头票据
K \vSB~{ [ accommodation party 汇票代发人
['%69dPh account balance 帐户余额；帐户结余
RT>{*E<I account book 帐簿
U% h); !< account collected in advance 预收款项
xQw7 :18wQ account current book 往来帐簿
V7TVt,-3 account of after-acquired property 事后取得的财产报告
u*qV[y5Bl account of defaulter 拖欠帐目
N{- ]F|XX account payable 应付帐款
z5W@`=D account payee only [A/C payee only] 只可转帐；存入收款人帐户
c\% r 38 account receivable 应收帐款
"zIFxDR# account receivable report 应收帐款报表
?BhMjs y. account statement 结单；帐单；会计财务报表
P>9a I/d9 account title 帐户名称；会计科目
W cC?8X2 accountant's report 会计师报告
JWA@+u*k Accountant's Report Rules 会计师报告规则
`# s TmC) accounting and auditing procedure 会计与审计程序；会计与核数程序
[frq
'c Accounting Arrangements 《会计安排》
",{ibh)g$` accounting basis 会计基础
M)sZSH.<O accounting by Official Receiver 破产管理署署长呈交的帐目
3pmWDG6L Accounting Circular 《会计通告》
MLFKH accounting class 会计类别
0(_l|PScF accounting date 记帐日期；会计结算日期
jYiv'6z accounting for money 款项核算
:_Eqf8T Accounting Officer 会计主任
OLI$1d_ accounting period 会计报告期；会计期
eHDef accounting policy 会计政策；会计方针
hK<5KZ/4 accounting practice 会计惯例
QJ|a p4r accounting principle 会计准则
e) E$}4 accounting record 会计记录
w,Ee>cV]a accounting report 会计报告
^!q?vo\j| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
;W>Y:NCrp Accounting Society of China 中国会计学会
^( Rvk accounting statement 会计报表
-R{V- accounting system 会计制度；会计系统
y1=N F accounting transaction 会计事项；帐务交易
b,KcBQ. accounting treatment 会计处理
Ew3ibXD accounting year 会计年度
8BvonY t=8 accretion 增值；添加
jNeI2-9c} accrual 应计项目；应累算数目
h5 yzwj:C? accrual basis 应计制；权责发生制
:UJ a&$) accrual basis accounting 应计制会计；权责发生制会计
wCk~CkC? accrue 应累算；应计
y*MF&mQ[ accrued benefit 应累算利益
f@co<iA accrued charges 应计费用
%p
X6QRt? accrued cumulative preference share dividend 应累算的累积优先股股息
f-n z{U accrued expenses 应累算费用
Y'e eA 2O accrued interest payable 应付利息；应计未付利息
\p%3vRwS%p accrued interest receivable 应收利息；应计未收利息
)*c> |7 G accrued right 累算权益
: a :l
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#Wu*3&a]yU accumulated fiscal reserve 累积财政储备
k<+0o)) accumulated profit 累积利润；滚存溢利
S .!UPkW H accumulated reserve 累积储备
:$+-3_oLMQ accumulation of surplus income 累积收益盈余
L],f3< acquired assets 既得资产
S(:l+JP acquisition 收购；购置；取得
:6q]F<oK acquisition cost 购置成本
.UoOO'1K acquisition expenses 购置费用
ZIdA \_c acquisition of 100% interest 收购全部股权
-[L!3jU acquisition of control 取得控制权
;l$ \6T acquisition of fixed assets 购置固定资产
1n\ t+F acquisition of shell “买壳”
_e9:me5d"$ acquisition price 收购价
?JxbSK# act of God 天灾
]\ngX;h8G acting partner 执事合伙人
(LHp%LaZ\; active market 买卖活跃的市场；交投畅旺的市场；旺市
OxGE%R, active partner 积极参与的合伙人
e6_ZjrQf active trading 交投活跃
W[+ |} actual circulation 实际流通
q64k7< C, actual cost 实际成本
16SOIT actual expenditure 实际开支；实际支出
/s];{m|>
actual income 实际入息；实际收入；实际收益
>&!RWH9 *q actual market 现货市场
X\}Y actual price 现货价；实际价格
Bvt@X actual profit 实际利润
J9T3nTfL actual quotation 实盘；实际价位；实际报价
%6--}bY^ actual year basis 按实际年度计算
p\{-t84n actuals 实货
bqQq=SO actuarial investigation 精算调查
OCy0#aPRS actuarial principle 精算原则
NzKUtwnIz actuarial report 精算师报告
Ej7 /X ~ Actuarial Society of Hong Kong 香港精算学会
. @Ut?G actuarial valuation 精算师估值
pW u LfX actuary 精算师
34!dYr% ad referendum agreement 暂定协议；有待覆核的协定
jp' K%P ad valorem duty 从价税；按值征税
lWm' ad valorem duty system 从价税制
7 h y&-< ad valorem fee 从价费
rxO2QQ%V ad valorem tariff 从价关税
fS Di- I additional allowance 额外免税额
Z!0]/ mCE8 additional amount for unexpired risk 未过期风险的额外款额
lcV<MDS additional assessable profit 补加应评税利润
ET];%~ ^ additional assessment 补加评税
&uUo3qXQ5l additional commitment 额外承担
>yJ9U,Y additional commitment vote 额外承担拨款
dz>;<&2Z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
a} S d W additional dependent parent allowance 供养父母额外免税额
PA w-6; additional provision 额外拨款
_ 7DkS}NJs additional stamp duty 附加印花税
CQ;]J=|<_ additional tax 补加税罚款；补加税款
A8A ~!2V Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
oUQ07z\C adjudged bankrupt 被裁定破产
@Mvd'.r<; adjudicated bankrupt 裁定破产人
a^5^gId5l! adjudication fee 裁定费；评定印花税额手续费；评估契据费
A[WV'!A, adjudication of bankruptcy 裁定破产；宣告破产
|# l= adjudication of insolvency 裁定无力偿还债务
Z>)][pL adjusted actual 经调整的实数；调整后的实数
1y^K/.5- adjusted current assets 经调整的流动资产；调整后的流动资产
#y|V|nd adjusted figure 经调整的数字；调整后的数额
?[x49Ux,P adjusted liabilities 经调整的负债；调整后的负债
)5fQ$<(Z adjusted loss 经调整的亏损；调整后的亏损
Hyi F y7j adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
.}')f;jH5< adjusted profit 经调整的利润；调整后的利润
!se0F.K adjusted surplus 经调整的盈余额；调整后的盈余额
kX:tc adjusted value 经调整的价值；调整后的价值
n ]+W 3[i adjustment 调整；修订；理算〔保险〕
kqG0%WtQ adjustment centre 调剂中心
qz4^{ adjustment lag 调整过程的时间差距；调整时差
CXtU" X adjustment mechanism 调整机制
t?nX=i*~] adjustment of loss 亏损调整
%7`f{|. adjustment process 调整过程；调整程序
!QmzrX }h adjustment range 调整幅度
63?)K s administered exchange rate 受管制汇率
:Sg_t Of Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
p
(FlR?= S administration expenses 行政费用
(wmBjQ]B< administration fee 手续费；行政费
wiX ~D
administration in bankruptcy 破产管理
9{j66 administration order 遗产管理令
,%bhyww< administrator 管理人；遗产管理人
U= sh[W administrator of the estate 遗产管理人
56hA]O 29O admission of debt 债项承认书
NvjJ b-u admission of proof 接纳债权证明
?t@ v&s advance 放贷款项；垫付款项；预支款项；预付款项
gqib:q ;r advance account 暂支帐目；预付款帐户
W\f9jfD advance compensation 预付补偿金
#[MJ|^\i advance from shareholder 股东垫款
iA_8(Yo advance pending reimbursement 预支以待日后付还
ydv3owN advanced economy 先进经济体系
~8 `:7m? advancement 预付；预付财产
Ut]+k+ 4 advances warrant 垫款令
TgU**JN) advancing 贷出
6B$q,"%S@ adverse balance 逆差
uR6w|e` adverse exchange 逆汇
t]1ubt2W advertisement addressed to shareholders 在报章刊登的致股东通告
}_QKJw6/" advice for collection 托收通知书
f^e6<5gdf advice of drawing 提款通知书；汇票通知书
^5=UK7e5KY advice of payment 付款通知
4\. V Advisory Committee [Securities and Futures Commission]
$V6^G*Q 谘询委员会〔证券及期货事务监察委员会〕
*s}|Hy Advisory Committee on Diversification 经济多元化谘询委员会
weMww,: ^[ affidavit 誓章；遗产申报誓章
?j7vZ}iRi affidavit of no receipt 述明无收款的誓章
K7I&sS^x affiliate 联号；联营公司；附属公司
04!(okubyp affiliated company 附属公司；联号；联营公司
;evCW$G= affirmation [estate duty] 非宗教式宣誓〔遗产税〕
0e ["]Tlnm affordability 负担能力
mxSKG>
O African Development Bank [AfDB] 非洲开发银行
! 0/z> #b after-acquired property 事后取得的财产
OEr:xK2T after-hours dealing 市后交易
Q4s&E\} after-tax profit 税后盈利；税后利润；税后溢利
=R*Gk4<Y agency agreement 代理协议
v;y0jD#b agency expenses 代理机构的开支
xa( m5P agency fee 代理费
V@=V5bZLs Agency Law 《代理法》
%,b X/! agent 代理人；承销人
#y]3LC#)^G agent of company 公司代理人
yj @tV2 agent's fee 代理人费；经纪费
=j0x.f Se aggregate 总计；总数；总体数字
ANH4IYd3 aggregate amount 总款额；总额
/.5;in aggregate assets and liabilities 总体资产与负债
k6IG+:s aggregate at constant price 按固定价格计算的总体数字
E&
36 H aggregate demand 总需求
[AEBF2OIv aggregate gross position 总持仓量
TY;U2.Ud aggregate limit 总限额
NCA {H^CL
aggregate of salaries tax 合计薪俸税
-U 2mfW aggregate performance 总体表现；总体业绩
sPNfbCOz aggregate supply 总体供应
47 u@ 4"M aggregate surplus 总盈余
E(<LvMiCa aggregate total 整体总额
Iy
{U' a! aggregate value 总值；合计价值
ZeasYSo4P aggregated basis 合计基准
dTEJ=d40 aggregated net chargeable income 合计应课税入息实额
5T4"j;_.BL aggregation 合并计算；合计；总和
jj\ [7 O* aggregation of incomes of husband and wife 夫妇入息合并计算
{gf>* aggregation of property 财产的总和
e{G_GycH agio 差价；贴水
rqCa 2 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》
wCZO9sU:6= Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
QL"gWr`R 《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》
D_|B2gdZY Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
d&:H&o)T! 《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》
>Pe:I Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;kaHN;4? 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{7Cx#Ewd agreement for a settlement 授产协议
>e5zrgV agreement for assignment 转让协议
o}8{Bh^ agreement for sale 售卖协议；买卖协议
t\j!K2 agreement for sale and purchase 买卖协议
o 6j"OZcv agreement for the payment of interest 支付利息协议
ioIv=qGdiP agreement for the repayment of money 还款协议
DOD6Liau{Q agreement of reinsurance 再保险协议
g j G2 Agricultural Bank of China 中国农业银行
>L2*CV3p air passenger departure tax 飞机乘客离境税
Z$K+
7>^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
j~ym< -[{a airport tax 机场税
g" t^r3 alcohol duty 酒精税
V*B0lI7`B alienation 让与；让渡；转让
4 ".J/I5u alimony 生活费；赡养费
$CtCOwKZ All Ordinaries Index [AOI] 所有普通股指数
GCE!$W all risks 全险；综合险
?)A2Kw>2 All Sales Record for Stock Market 《股票市场成交报告》
`]2@ _wa Allied Capital Resources Limited 新联财务有限公司
_^uc 0= all-items index [Consumer Price Index] 总指数〔消费物价指数〕
l^ 4OC allocation letter 拨款信件
&R]pw`mTH allocation of fund 分配款项；预留款项
f[/.I,9U^ allocation of profit 利润分配；溢利分配
> M^&F6 allocation warrant 拨款令
vrcE]5(:s allotment 分配；配股
fDuwgY0 allotment notice 股份配售通知；配股通知
q
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\v`#| lT$ allowable 可获宽免；免税的
^/KfH &E allowable business loss 可扣除的营业亏损
' ;l fS allowable expenses 可扣税的支出
|n P_<9[ allowance 免税额；津贴；备抵；准备金
P!\ hnm)%4 allowance for debts 债项的免税额
iV)ac\ allowance for depreciation by wear and tear 耗损折旧免税额
UC9{m252 allowance for funeral expenses 殡殓费的免税额
!y vJpdsof allowance for inflation 为通货膨胀而预留的款项；通胀准备金
p?myuNd[ allowance for repairs and outgoings 修葺及支出方面的免税额
SfI*bJo>V allowance to debtor 给债务人的津贴
9G:TW|)L[Q alteration of capital 资本更改
'XfgBJ F=
alternate trustee 候补受托人
*m_93J amalgamation 合并
Fn,k!q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9={N4}< ambit of charges 征税范围；收费范围
>iy^$bqF amended valuation 经修订的估值
>a]t< American Commodities Exchange 美国商品交易所
?R?Grw)`H American Express Bank Limited 美国运通银行
r=csi American Stock Exchange 美国证券交易所
CM 9P"- amortization 摊销
i>Iee^_( amount due from banks 存放银行同业的款项
7Jx%JgF amount due from banks abroad 存放海外银行同业的款项
GJak.,0t amount due from holding companies 控股公司欠款
.)ST[G]WK amount due from local banks 存放本港银行同业的款项
1)U} i ^ amount due to banks 银行同业的存款
F!CAi txd amount due to banks abroad 海外银行同业的存款
Dr 'sIH^ amount due to holding companies 控股公司存款
atnQC amount due to local banks 本港银行同业的存款
('WY5Yps amount due to outport banks 外埠银行同业的存款
,+-? Zv 2 amount for note issue 发行纸币的款额
oeN zHp_ amount of bond 担保契据的款额
aW`dFitpM amount of consideration 代价款额
a>b8- j=J amount of contribution 供款数额
+Jw{qQ R/* amount of indebtedness 负债款额
i| xt f amount of principal of the loan 贷款本金额
P0#`anUr1 amount of rates chargeable 应征差饷数额
;QidDi_s> amount of share capital 股本额
IxP^i{/1? amount of sums assured 承保款额
v' 0!= r amount of variation 变动幅度
:VFTVmr amount of vote 拨款数额
b?k4InXh amount payable 应付款额
#{>uC&jD amount receivable 应收款额
I<`V_ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>ITEd analysis 分析
@^wpAQfd4 ancillary risk 附属风险
('BLU .7IX annual account 周年帐目；周年帐目报表；年度决算；年结
,I39&;Iq annual accounting date 年结日期
G7Ny" {Z annual allowance 每年免税额；年积金；年度津贴；年津
*tG11gR,& annual balance 年度余额
{&`VGXG annual disposable income 每年可动用收入
n!?r } n8 annual estimates 周年预算
8*)4"rS annual fee 年费
Doj(.wm~ annual general meeting 周年大会
:)LC gIQo annual growth rate 年增率；每年增长率
6h@+?{F. annual long-term supplement 长期个案每年补助金
hNVM z`r annual pensionable emolument 可供计算退休金的年薪
IozNjII$:. annual report 年报
thV Tdz Annual Report on the Consumer Price Index 《消费物价指数年报》
S>EDL annual return 周年报表；周年申报表；每年报税表格
E!dp~RwZu Annual Return Rules 《周年报表规则》
/hfUPO5 annual review of consumer prices 每年消费物价回顾
"3ug}k annual roll-forward basis 逐年延展方式
=AzOnXW:S annual salary 年薪
j]4,6` b\ annual statement 年度报表；年度决算表
S~|tfJpL 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
D 2?S,9+E_ annuitant 年金受益人
[)i N)$Mv annuity 年金
KT=a(QL annuity contract 年金合约
y^YVo^3 annuity on human life 人寿年金
a|z 1 K antecedent debt 先前的债项
I}ndRDz[ ante-dated cheque 倒填日期支票
&z QW Iv anticipated expenditure 预期开支
l]u7.~b anticipated net profit 预期纯利
Cn/q= anticipated revenue 预期收入
7yUvL 8p- anti-inflation measure 反通货膨胀措施
* 2%oZX F anti-inflationary stance 反通货膨胀立场
[U']kt apparent deficit 表面赤字
bQpoXs0w; apparent financial solvency 表面偿债能力
'v +96b/; apparent partner 表面合伙人
/=- h:0{M application for personal assessment 个人入息课税申请书
*cQz[S@F application of fund 资金应用
'rh\CA/}D application to release as liquidator and to destruct the books of accounts and documents
_0*=u$~R 申请免除清盘人职务及毁灭帐簿与文件
,L~snR'w appointed actuary 委任精算师
'y eh7oR appointed auditor 委任核数师；委任审计师
aLHrl6" appointed trustee 委任的受托人
th9 0O|; appointer 委任人
y0y+%H- apportioned pro rata 按比例分摊
YZ{;%&rB apportionment 分配；分摊
d>~`j8,B Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)Kr(Y.w apportionment formula 分摊方程式
$WJy?_c apportionment of estate duty 遗产税的分摊
S}O5l}E appraisal 估价；评估
0O^U{#*$I appreciable growth 可观增长
P8u"T !G appreciable impact 显着影响
?qI GQ/af& appreciable increase 可观增长
^:U;rHY appreciation 增值；升值
g.=!3e&z% appreciation against other currencies 相对其他货币升值
6iyt2q kh appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%27G 2^1 appreciation tax 增值税
H''] J9O appropriation 拨款；拨用；拨付
>LCjtm\ appropriation account 拨款帐目
Lsn XS9_ Appropriation Bill 拨款法案
>7W"giWP appropriation-in-aid system 补助拨款办法
I>!|3ElT approved assets 核准资产
.$OjUlzr-H approved basket stock 认可一篮子证券
hOV_Oqe4? approved budget 核准预算
1k`|[l^
approved charitable donation 认可慈善捐款
<%(f9j approved charitable institution 认可慈善机构
/T{mS7EpYc approved currency 核准货币；认可货币
sbpu
qOL approved estimates 核准预算
,qYf#fU#7 approved estimates of expenditure 核准开支预算
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zdxw$E approved overseas insurer 核准海外保险人
z^"?sd approved overseas trust company 核准海外信托公司
$/os{tzjd approved pooled investment fund 核准汇集投资基金
k:W=5{[ approved provident fund scheme 认可公积金计划
m/cx|b3hqv approved provision 核准拨款
vDWr|M%``l approved redeemable share 核准可赎回股份
n/Or~@pHD approved regional stock 认可地区性证券
Scf.4~H 0 approved retirement scheme 认可退休金计划
& ,F elB0* approved subordinated loan 核准附属贷款
40 rZ~!} arbitrage 套戥；套汇；套利
1ME|G"$ ; arbitrageur 套戥者；套汇者
!(}OBZ[* arbitrary amount 临时款项
<'VA=orD arrangement 措施；安排；协定
/^NJ)9IB arrears 欠款
x={kjym L arrears of pay 欠付薪酬
hgNY [, arrears of revenue 逾期未收税款；逾期未收的帐项
Sw/J+FO2 articles of association 组织章程；组织细则；组织章程细则
A<]&JbIt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,Z >JvTnH ascertainment of profit 确定利润
OrzM
hQaf "Asia Clear" “亚洲结算系统”
L/c4"f|.*v Asia Commercial Bank Ltd. 亚洲商业银行有限公司
3KR2TcT#{ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|:{g?4Mi Asian Development Fund [ADF] 亚洲发展基金
hLCsQYNDU Asian dollar bond 亚洲美元债券
O#A8t<f|M Asian dollar market 亚洲美元市场
0,+EV, Asian dollar rate 亚洲美元利率
g52 1Wdtnn Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
1fmSk$ y.9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.Ydr[ asked price 沽盘；喊价；索价；卖方报价
@<0h"i
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2J1B$ .3' assessable loss 应评税亏损
5^bh.uF assessable profit 应评税利润
3 KB| NS assessable value 应评税值
V, `!rJ assessed profit 估定利润
`e4o 1 * assessed value 经评估价值
ZE{aS4c assessment 评税；评定；估价；评税单
dVij <! Lu assessment number 评税编号；估价编号
r{bgTG assessment of additional tax 补加税评税
?L`MFR assessment of performance 业绩评估；实绩评价
jo]m1 2ps Assessor 评税主任
)j$b9ZBk asset price bubbles 资产价格泡沫
p|xs|O 6{ asset-backed securities 具资产保证的证券
D:+)uX}MOf assets accretion 资产增值
>B @i
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R994R@gz assets betterment statement 资产递增表；资产改进表
MYKs??]Y1 assets lending 实物放款；有抵押贷款
+qE,<c} } assets of the company passing on the death 死者去世时转移的公司资产
)zo#1$C- assets pledged as security for liabilities 用作负债抵押的资产
y^ 5T/M assets portfolio 资产投资组合
Zb 12:? assets price 资产价格
Cmp{F N"o assets quality 资产质素
R?1idl) assets realization 资产变现
" 6 uTo0 assets refinancing arrangement 资产再集资安排
ee4KMS assets securitization 资产证券化
nNkyOaK*4 assets situated outside Hong Kong 在香港以外地方的资产
: Bdi pc assets stripping 削减资产；拆卖资产
@&/s~3 assets value 资产值
(jD'+ "? assignee 承让人
zZ S>+O assignment 转让；转让书；转让契
J
r=REa0 assignment of interest 权益转让
oHv{Y assignment of letters patent and trade mark 专利证书及商标转让
@2-Hj ~ assignment of property 物业转让；物业转让书
s|fCR assignment right 转让权
jAD+:@ assignor 转让人
m9\@kA associate 有联系的人；有关连人士；相联者；合伙人；联系人
z36brv<_'p Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
PmuEL@'^ U associate member 附属会员
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@W% associated body corporate 相联法人团体
$%N;d>[ U, associated company 相联公司；联属公司
3sd{A kD^ associated corporation 相联法团
9Ba%= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
JNU"5sB 公认会计师公会〔英国〕
?GaI6?lbn Association of Futures Exchange Brokers 香港期货经纪协会
}[XB]Xf Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
5P5A,K association of underwriters 承保人组织
&"@HWF assumption of control 接管
3:l: ~Vn assurance 担保；保险；转易；转易书
5?#OR !N assurance of interest 权益的转易
jV(xYA3 at 19XX price 按一九ＸＸ年价格计算
1R^XWAb at a discount 按赔价计算；按贴水价格计算；打折扣
nsM> % +o at a premium 按溢价计算；按升水价格计算
ze#rYN vo/ at call 通知付款；按通知
Ngm O0H at constant market price 按固定市价计算
\}]=?}( at constant price 按固定价格计算
9&|12x$ at cost 按成本计算
wdN>KS2! at current market price 按当时市价计算；按现时市价计算
<-Kb@V3 at current price 按当时价格计算；按现时价格计算
a+4`}:KA# at factor cost 按要素成本计算；按生产要素成本计算
{ziYd;Ys1 at money-of-the-day price 按付款当日价格计算
=rf )yp-D at or better 按指定或较佳价位〔买卖指令〕
WcV\kemf at par 按面值计算；平价
A1#4nkkc9 at sight 见票即付
[RGC!}"mr at the close 按收市盘
,6y-.m7> at the opening 按开市盘
DjevX7Q attestation 见证；见证条款
ntA[[OIFO at-the-money option 平价期权
<=5,(a 5g attorney 受权人；受托代表人
02]8|B(E90 attornment 新拥有人承认书
&V ^ attributable profit 可归属利润
Xy3g(x] attributable share value 可归属股份价值
Y%n{`9= Auckland Stock Exchange 奥克兰证券交易所
)sqp7["- auction 拍卖
\S|VkPv auctioneer 拍卖商
df21t^0/ audit 审计；核数
~:ub Audit Commission 审计署
U#UVenp@ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
]*kP> 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〕
pUCEYR audit review 帐目审查
^^t]vojX Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
82^
z -t{ audited account 审计帐目；经审计的帐目
EA%#/ n audited annual account 经审计的周年帐目
'AAF/ 9 audited balance sheet 经审计的资产负债表
^6N3 n kyZ auditor 核数师；核数主任；审计师
lu G023' auditor's certificate 核数师证明书；审计师证明书
ur~Tql auditor's report 核数师报告；审计师报告
FEm1^X#] Aussie bond 澳元债券
^>vO5Ho. austerity budget 紧缩预算
h^[pp c{Z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<.?^LT Australia All Ordinaries Index 澳洲所有普通股票指数
9:}RlL+cOk Australian Dollar [AUD] 澳元
F|
,Vw{ Australian Options Market 澳大利亚期权市场
;ZE<6;#3IP Australian Securities Commission 澳洲证券事务监察委员会
^G7n# Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M rH%hRV6R Australian Stock Exchange 澳大利亚证券交易所
)+Y\NO?O Austrian Schilling [ATS] 奥地利先令
6a 2w-}Fs authentication 认证；鉴证
SoM
]2^ authority to purchase 委托购买证；委购书
SzgY2+Qq authorization 认可；核准；授权；授权书
V fE^g\Ia authorization by direction 指示授权
7Dx .; authorization by instruction 指令授权
|RvpEy7 6 authorization by warrant 令状授权
$fj"* authorization of unit trust 单位信托的认可
Hjo:;s authorized agent 指定代理人
RJ`/qXL authorized capital 法定资本
$J;=Ux)$ authorized clerk 出市员
>m;|I/2@ authorized dealer 认可交易商
JUaKj@a| authorized financial institution 认可财务机构
r,Y/4(.c7U authorized fund 认可基金
+^]PBMM1w authorized fund house 获授权的基金公司；认可基金公司
i+T0}M< authorized institution 认可机构
([4{ n authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nHhD<a! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Y+PvL|`O authorized insurer 获授权保险人；获认可承保人
j .yr 5% authorized investment 特准投资项目
DY+8m8!4H authorized person 获授权人
Do[ F+Y authorized representative 获授权代表
;>QK}#' authorized share capital 法定股本
Lu#@~ automated quotation system 自动报价系统
m?kIa!GM= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9{]r+z: 自动交易系统〔香港期货交易所有限公司〕
2}xFv2X automatic adjustment mechanism 自动调整机制
XM5;AcD automatic adjustment system 自动调整系统
1+PNy d Automatic Clearing House 自动票据交换所
RZ,<D I automatic exchange rates accumulation system 自动化汇率累集系统
T$8$9D_u Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Q,M/R6i- automatic teller machine [ATM] 自动柜员机
;Cp/2A}Xx autopay 自动转帐
PUFW^"LV available assets 可用资产
4[f7 X4d$ available fiscal reserve 现存财政储备
iYfLo"> available profit 可用利润
me}Gb a Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
iR}i42C u average 平均；平均数；海损
; HLMU36q average basic salary 平均基本薪金
7 yCx !P; average consumer expenditure 平均消费开支；一般消费开支
k
@/SeE average cost 平均成本
s%TO(vT average cost of land production 增辟土地平均成本
?\p%Mx? average daily turnover 平均每日成交额
G]3ML)l average daily wage rate 平均每日工资率
2O)Kn
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d=5}^v#4 average growth rate 平均增长率
.1? i'8TF average net fixed assets 固定资产平均净值
I>4Tbwy.- average of relatives 相对价格平均数
Bc"}nSjH average price 平均价格
@v-)|8 GdY average propensity to consume 平均消费倾向；一般消费倾向
,;ruH^ average propensity to save 平均储蓄倾向；一般储蓄倾向
z1KC$~{O average rate 平均率
DSG +TA" average revenue 平均收入；平均收益
*$Wx*Jo average stock 平均库存；平均存货
dgqJ=+z 0y average yearly rent 平均年租
A
= Az[ avoidance of double taxation 避免双重课税
6_}){ZR avoidance of tax 避税
