A:
[ Lt1OdGl A share Ａ股；甲类股份
T^x7w+ abatement of tax 减税；减扣免税额
L1D{LzlBti ABN AMRO Bank N.V. 荷兰银行
9&q<6TZ z above-the-line expenditure 线上项目支出；经常预算支出
3@kiUbq7Eu above-the-line receipt 线上项目收入；经常预算收入
3/RmJ `c{ ABSA Asia Limited 南非联合亚洲有限公司
8zS't2
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/-TJtR4> absolute expenditure 实际开支
;Oh4W< hH} absolute guideline figure 绝对准则数字
n8DWA`[ib absolute interest 绝对权益
lG;RfDI- absolute order of discharge 绝对破产解除令
R UC
V!L absolute profit margin 绝对利润幅度
qcEi J}- absolute value 实值；绝对值
L']EYK5 absolutely vested interest 绝对既得权益
55 )!cw4 absorbed cost 已吸收成本；已分摊成本
2T3v^%%j absorption 吸收；分摊；合并
AmNmhcN absorption rate 吸收率；摊配率；分摊率
b&f;p}C24 ACB Finance Limited 亚洲商业财务有限公司
W|_
@ju acceptable form of reciprocity 合理的互惠条件
$p30?\ acceptable rate 适当利率；适当汇率
xWWfts1t acceptance agreement 承兑协议
( >zXapb2 acceptance for honour 参加承兑
P*_!^2 acceptor 承兑人；接受人；受票人
Wu(6FQ`H acceptor for honour 参加承兑人
PXof-W accident insurance 意外保险
r e.chQ6 Accident Insurance Association of Hong Kong 香港意外保险公会
'L4@|c~x accident insurance scheme 意外保险计划
gO_{ (\w* accident year basis 意外年度基准
/Aoo h~ accommodation 通融；贷款
a@$ U?=\e accommodation bill 通融票据；空头票据
D[ U[ D accommodation party 汇票代发人
!7 "-9n account balance 帐户余额；帐户结余
Is&z~Xy/ account book 帐簿
pMnkh}Q# account collected in advance 预收款项
/(
% Q account current book 往来帐簿
S G|``}OA account of after-acquired property 事后取得的财产报告
]CsF} wr'z account of defaulter 拖欠帐目
cf)2GoV>e account payable 应付帐款
A ^@:Ps account payee only [A/C payee only] 只可转帐；存入收款人帐户
Jy?s'tc account receivable 应收帐款
,6:ya8vB account receivable report 应收帐款报表
o ?@,f/" 5 account statement 结单；帐单；会计财务报表
${Cb1|g>j account title 帐户名称；会计科目
;M}'\. accountant's report 会计师报告
>U.TkB Accountant's Report Rules 会计师报告规则
H'|b$rP0@ accounting and auditing procedure 会计与审计程序；会计与核数程序
+ U_> Bo Accounting Arrangements 《会计安排》
Tn2 nd accounting basis 会计基础
v J9U w accounting by Official Receiver 破产管理署署长呈交的帐目
zBD ?O! Accounting Circular 《会计通告》
HEH Tj,T accounting class 会计类别
ovJ#2_ accounting date 记帐日期；会计结算日期
,DsqKXSU accounting for money 款项核算
d 1VNTB Accounting Officer 会计主任
fQ c%a1' accounting period 会计报告期；会计期
U/'"w
v1 y accounting policy 会计政策；会计方针
xp-.,^q\w accounting practice 会计惯例
Qz/o-W; accounting principle 会计准则
S\=j; Uem accounting record 会计记录
bE:oF9J? accounting report 会计报告
!dQG 5v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
C[MZ9 r Accounting Society of China 中国会计学会
b y; %k/ accounting statement 会计报表
Z]f_? @0 accounting system 会计制度；会计系统
Y^DS~CrM accounting transaction 会计事项；帐务交易
r mXxid accounting treatment 会计处理
R{Q*"sf accounting year 会计年度
nI4Kuz`dF accretion 增值；添加
<?UbzT7X accrual 应计项目；应累算数目
pJ35 M accrual basis 应计制；权责发生制
1vKc>+9 accrual basis accounting 应计制会计；权责发生制会计
` b a}6D accrue 应累算；应计
l",JN.w accrued benefit 应累算利益
G q%q x4 accrued charges 应计费用
^UI{U1N~Bz accrued cumulative preference share dividend 应累算的累积优先股股息
:{@&5KQ8) accrued expenses 应累算费用
ArWMbT>Zqw accrued interest payable 应付利息；应计未付利息
2@K D
'^( accrued interest receivable 应收利息；应计未收利息
W>3[+wB accrued right 累算权益
\HX'^t` accruing profit 应累算的利润
g-`HKoKe accumulated fiscal reserve 累积财政储备
^uB9EP*P accumulated profit 累积利润；滚存溢利
1OB,UU"S$ accumulated reserve 累积储备
c'M#va accumulation of surplus income 累积收益盈余
u!I Es acquired assets 既得资产
VN!`@Ci/ acquisition 收购；购置；取得
>i^8K U acquisition cost 购置成本
(iub \` acquisition expenses 购置费用
RsV<4$ acquisition of 100% interest 收购全部股权
egQB!%D acquisition of control 取得控制权
*J[3f]PBmR acquisition of fixed assets 购置固定资产
xs+pC K | acquisition of shell “买壳”
`K -j acquisition price 收购价
/d; C)%$
act of God 天灾
J2A+x \{< acting partner 执事合伙人
:|cC7, S active market 买卖活跃的市场；交投畅旺的市场；旺市
I(LBc active partner 积极参与的合伙人
/5 cFa active trading 交投活跃
g<C_3 ap/ actual circulation 实际流通
05=
$D nv actual cost 实际成本
hM}rf6B actual expenditure 实际开支；实际支出
7ux0|l actual income 实际入息；实际收入；实际收益
4n6EkTa actual market 现货市场
5G5P#< Vv actual price 现货价；实际价格
9 0PF) U actual profit 实际利润
"rhU2jT=c actual quotation 实盘；实际价位；实际报价
C jtBQ5 actual year basis 按实际年度计算
zxN,ys actuals 实货
k?(x}IZdG actuarial investigation 精算调查
_X
?W)]: actuarial principle 精算原则
@tv3\eD actuarial report 精算师报告
L~x
PIu Actuarial Society of Hong Kong 香港精算学会
X|o;*J]( actuarial valuation 精算师估值
K)NB{8 _ actuary 精算师
5/U|oZM" ad referendum agreement 暂定协议；有待覆核的协定
<'s_3A C ad valorem duty 从价税；按值征税
%V r vu5 ad valorem duty system 从价税制
21(8/F ~{ ad valorem fee 从价费
)ro3yq4?? ad valorem tariff 从价关税
]J<2a`IK! additional allowance 额外免税额
D@jG+k-Lm additional amount for unexpired risk 未过期风险的额外款额
n*% o!= additional assessable profit 补加应评税利润
Zp5;=8wa; additional assessment 补加评税
05$;7x nf( additional commitment 额外承担
c?@WNv additional commitment vote 额外承担拨款
Y&vn`# additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
4k }3^.# additional dependent parent allowance 供养父母额外免税额
F.9SyB$ additional provision 额外拨款
:.;p Rz additional stamp duty 附加印花税
$e(]L(o; additional tax 补加税罚款；补加税款
NO(^P+s Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+TA 'P$j adjudged bankrupt 被裁定破产
!m7`E adjudicated bankrupt 裁定破产人
!_zp'V]? adjudication fee 裁定费；评定印花税额手续费；评估契据费
E
cS+/ adjudication of bankruptcy 裁定破产；宣告破产
{_#~&I Q adjudication of insolvency 裁定无力偿还债务
V L^.7U adjusted actual 经调整的实数；调整后的实数
| r5e#3w adjusted current assets 经调整的流动资产；调整后的流动资产
608}-J=3# adjusted figure 经调整的数字；调整后的数额
N)F&c!anh adjusted liabilities 经调整的负债；调整后的负债
g43j-[j) adjusted loss 经调整的亏损；调整后的亏损
1 _A B; ^ 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
/>wM#)o2 adjusted profit 经调整的利润；调整后的利润
hLs<g!*O adjusted surplus 经调整的盈余额；调整后的盈余额
(s:ihpI adjusted value 经调整的价值；调整后的价值
s& INcjC adjustment 调整；修订；理算〔保险〕
A&HN7C%X adjustment centre 调剂中心
|rjHH< adjustment lag 调整过程的时间差距；调整时差
Iq76JJuCb adjustment mechanism 调整机制
= [N= mC adjustment of loss 亏损调整
[r[IWy(} adjustment process 调整过程；调整程序
S5Hb9m&& adjustment range 调整幅度
=H <I` J' administered exchange rate 受管制汇率
bc+~g>o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&U_YDUQ'L administration expenses 行政费用
vb o| q [z administration fee 手续费；行政费
gD13(G98 administration in bankruptcy 破产管理
LB(I^ administration order 遗产管理令
h/)kd3$*' administrator 管理人；遗产管理人
JJIlR{WY_ administrator of the estate 遗产管理人
U(d K admission of debt 债项承认书
w^ AY= Fc admission of proof 接纳债权证明
(D\7EH\9,] advance 放贷款项；垫付款项；预支款项；预付款项
d8)ps, advance account 暂支帐目；预付款帐户
kp6{QKDj& advance compensation 预付补偿金
&:>3tFQSH advance from shareholder 股东垫款
#[
H4`hZ advance pending reimbursement 预支以待日后付还
cEdf&*_-'I advanced economy 先进经济体系
;S&PLgZ advancement 预付；预付财产
b7^Db6qu advances warrant 垫款令
%9 q ] advancing 贷出
C`J> Gm adverse balance 逆差
m{ wk0 adverse exchange 逆汇
As}e I! advertisement addressed to shareholders 在报章刊登的致股东通告
Gu#Vc.e advice for collection 托收通知书
O(R1 D/A[ advice of drawing 提款通知书；汇票通知书
jk Q%b.a advice of payment 付款通知
y[D8r Fw Advisory Committee [Securities and Futures Commission]
f:\)oIW9Kk 谘询委员会〔证券及期货事务监察委员会〕
Cr7T=&L Advisory Committee on Diversification 经济多元化谘询委员会
`{Jo>L . affidavit 誓章；遗产申报誓章
2l4*6 rYa( affidavit of no receipt 述明无收款的誓章
rN3qTp affiliate 联号；联营公司；附属公司
~E8L,h~ affiliated company 附属公司；联号；联营公司
[$Dzf<0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8 t)?$j$ affordability 负担能力
nrF5^eZ# African Development Bank [AfDB] 非洲开发银行
Q)IL]S after-acquired property 事后取得的财产
nxjP4d> after-hours dealing 市后交易
X([8TR after-tax profit 税后盈利；税后利润；税后溢利
zao=}j? agency agreement 代理协议
Irc(5rD7 agency expenses 代理机构的开支
iwXMe(k agency fee 代理费
> u!#
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^pysoaZCT_ agent 代理人；承销人
nO CCOTf agent of company 公司代理人
m]?C @ina agent's fee 代理人费；经纪费
NQmd EsK aggregate 总计；总数；总体数字
Wik8V 0( aggregate amount 总款额；总额
Gp9:#L! aggregate assets and liabilities 总体资产与负债
}e K.\_t= aggregate at constant price 按固定价格计算的总体数字
A<U9$"j9J aggregate demand 总需求
&)$}Nk aggregate gross position 总持仓量
,J4rKGG aggregate limit 总限额
}T ~ }W8H aggregate of salaries tax 合计薪俸税
3F gTM ( aggregate performance 总体表现；总体业绩
X{u\|e{ aggregate supply 总体供应
>Y6iLQ$X aggregate surplus 总盈余
{8pN]=SaJ~ aggregate total 整体总额
u85 dG7 aggregate value 总值；合计价值
h]jy):9L aggregated basis 合计基准
>]}c,4D( aggregated net chargeable income 合计应课税入息实额
wj{[g^y% aggregation 合并计算；合计；总和
8W2oGL6 aggregation of incomes of husband and wife 夫妇入息合并计算
=L]GQ=d aggregation of property 财产的总和
XCd[<\l agio 差价；贴水
Fl}{"eCF8 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》
h0aK}` /a Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M-V {( 《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》
>3?p 23|; Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
od-yVE& 《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》
l3:2f-H Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
!Z!X]F-fY 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_Q9I
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~zYk,;m agreement for assignment 转让协议
[J8;V|v agreement for sale 售卖协议；买卖协议
#GuN.`__n, agreement for sale and purchase 买卖协议
%PlA9@:IZ agreement for the payment of interest 支付利息协议
U B WU q agreement for the repayment of money 还款协议
e X{#F gFc agreement of reinsurance 再保险协议
A&S n^mw Agricultural Bank of China 中国农业银行
s#
V>+ mU air passenger departure tax 飞机乘客离境税
:pdl2#5H^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ECk*
H airport tax 机场税
;R([w4[~ alcohol duty 酒精税
Z</57w#-7 alienation 让与；让渡；转让
M.9w_bW]#D alimony 生活费；赡养费
c<OR mg6 All Ordinaries Index [AOI] 所有普通股指数
`hf`lq^ all risks 全险；综合险
PY
MofQaZ All Sales Record for Stock Market 《股票市场成交报告》
9/JB n Allied Capital Resources Limited 新联财务有限公司
slQEAqG)B all-items index [Consumer Price Index] 总指数〔消费物价指数〕
* /^} allocation letter 拨款信件
oc"7| YG allocation of fund 分配款项；预留款项
9~{,Hj1xE allocation of profit 利润分配；溢利分配
MNf^ml[ allocation warrant 拨款令
:[ &QoEZW allotment 分配；配股
tu' s]3RE allotment notice 股份配售通知；配股通知
.dsB\ C allotment of shares 股份分配
wpg7xx! allowable 可获宽免；免税的
# ~Za N;u allowable business loss 可扣除的营业亏损
f0{j/+F_o allowable expenses 可扣税的支出
?&-$Zog allowance 免税额；津贴；备抵；准备金
LSrKi$ allowance for debts 债项的免税额
{ u3giB allowance for depreciation by wear and tear 耗损折旧免税额
eig{~3 allowance for funeral expenses 殡殓费的免税额
g?N^9B,$2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
t=fr`| ! allowance for repairs and outgoings 修葺及支出方面的免税额
w!jY(W K U allowance to debtor 给债务人的津贴
PlR$s alteration of capital 资本更改
e5d STc` alternate trustee 候补受托人
H 3 so&_ amalgamation 合并
,AH2/^:%c ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$IqubC>O ambit of charges 征税范围；收费范围
* !9=? amended valuation 经修订的估值
[)?yH3 American Commodities Exchange 美国商品交易所
7c!#e=W@B American Express Bank Limited 美国运通银行
]app 9 American Stock Exchange 美国证券交易所
0),fY(D2T amortization 摊销
(aLjW= amount due from banks 存放银行同业的款项
_
glB<r$ amount due from banks abroad 存放海外银行同业的款项
sB5@6[VDI amount due from holding companies 控股公司欠款
>T)tAZ? WK amount due from local banks 存放本港银行同业的款项
6mqp`x` amount due to banks 银行同业的存款
n~ZZX={a amount due to banks abroad 海外银行同业的存款
Dq-[b+bm amount due to holding companies 控股公司存款
VRTJKi amount due to local banks 本港银行同业的存款
X\kWJQ: amount due to outport banks 外埠银行同业的存款
kGAB' amount for note issue 发行纸币的款额
:j? MEeu amount of bond 担保契据的款额
4K
]*bF 44 amount of consideration 代价款额
U6.hH%\}@ amount of contribution 供款数额
0mNL!" amount of indebtedness 负债款额
_WZ{ i, amount of principal of the loan 贷款本金额
CjEzsjqe<I amount of rates chargeable 应征差饷数额
=@c;%x amount of share capital 股本额
J%lrXm(l{ amount of sums assured 承保款额
*'*n}fM amount of variation 变动幅度
EQQ@nW{; amount of vote 拨款数额
86> @.:d amount payable 应付款额
,w
f6gmh8 amount receivable 应收款额
_sn<"B%> Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Ezev
^O] analysis 分析
,~/WYw< o ancillary risk 附属风险
;p7R~17 annual account 周年帐目；周年帐目报表；年度决算；年结
?_r{G7|D annual accounting date 年结日期
7yjun|Lt}X annual allowance 每年免税额；年积金；年度津贴；年津
9z `72( annual balance 年度余额
B6@q`Bmw. annual disposable income 每年可动用收入
zK>m4+)~ annual estimates 周年预算
mDk6@Gd@U annual fee 年费
{pdPp|YDZ- annual general meeting 周年大会
U "r)C;5 annual growth rate 年增率；每年增长率
;N Q}c"9 annual long-term supplement 长期个案每年补助金
'<QFf annual pensionable emolument 可供计算退休金的年薪
U2LD_-HZ annual report 年报
Cm]\5}Py Annual Report on the Consumer Price Index 《消费物价指数年报》
V`9*_8Dx2 annual return 周年报表；周年申报表；每年报税表格
fhyoSRLR: Annual Return Rules 《周年报表规则》
j7$xHnV4 annual review of consumer prices 每年消费物价回顾
/ZM
xVh0 annual roll-forward basis 逐年延展方式
9m)gp19YA annual salary 年薪
\4>w17qng annual statement 年度报表；年度决算表
e.^? hwl 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
)!U@:x\K annuitant 年金受益人
EdTL]Xk annuity 年金
7w]3D annuity contract 年金合约
@n=&muC} annuity on human life 人寿年金
p2< 92 7z antecedent debt 先前的债项
~2 nt33" ante-dated cheque 倒填日期支票
$xK\$k w\ anticipated expenditure 预期开支
[#YzU^^Ib anticipated net profit 预期纯利
"?kDR1=7A anticipated revenue 预期收入
w~&#:F? anti-inflation measure 反通货膨胀措施
|K ZX_4 anti-inflationary stance 反通货膨胀立场
p1hF. apparent deficit 表面赤字
_q}Cnp5 apparent financial solvency 表面偿债能力
R NQq"c\ apparent partner 表面合伙人
PVIZ
Y^64 application for personal assessment 个人入息课税申请书
We\i0zUU application of fund 资金应用
m U application to release as liquidator and to destruct the books of accounts and documents
/n6ZN4 申请免除清盘人职务及毁灭帐簿与文件
d`C$v j appointed actuary 委任精算师
KFRf5^ % appointed auditor 委任核数师；委任审计师
x^ `IZ{! appointed trustee 委任的受托人
rA^=;?7Q appointer 委任人
ZJ~0o2xZ' apportioned pro rata 按比例分摊
9H PmJ`b apportionment 分配；分摊
=v 'Aub Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
8aC=k @YE apportionment formula 分摊方程式
XR 3 dG: apportionment of estate duty 遗产税的分摊
dA E8 5 appraisal 估价；评估
_sZ&=-FR appreciable growth 可观增长
_ker,;{9C appreciable impact 显着影响
Yyd]s\W appreciable increase 可观增长
4 P=1)t?tX appreciation 增值；升值
Ke3~o"IQ appreciation against other currencies 相对其他货币升值
s$, G5Feub appreciation of the exchange value of Hong Kong dollar 港元汇值上升
[b& V^41W appreciation tax 增值税
%W$b2N{l appropriation 拨款；拨用；拨付
v=+3AW-|v appropriation account 拨款帐目
P-$ , Appropriation Bill 拨款法案
=
Ezg3$%- appropriation-in-aid system 补助拨款办法
Q'!'+;&% approved assets 核准资产
T8)X ?>CIW approved basket stock 认可一篮子证券
<Rs$d0/ approved budget 核准预算
S:Jg#1rww- approved charitable donation 认可慈善捐款
3
{hUp81> approved charitable institution 认可慈善机构
if*~cPnN approved currency 核准货币；认可货币
n*' :,m approved estimates 核准预算
N$v_z>6Z approved estimates of expenditure 核准开支预算
ixK9/5T approved overseas insurer 核准海外保险人
Mk=*2=d approved overseas trust company 核准海外信托公司
N` $F>E,T% approved pooled investment fund 核准汇集投资基金
fAz4>_4 approved provident fund scheme 认可公积金计划
5''k|B> approved provision 核准拨款
Y2'HP)tfIw approved redeemable share 核准可赎回股份
LAM{
,?~ approved regional stock 认可地区性证券
e=p_qhBt approved retirement scheme 认可退休金计划
FGie*t approved subordinated loan 核准附属贷款
~3%\8, 0 arbitrage 套戥；套汇；套利
6d6Dk>(V arbitrageur 套戥者；套汇者
(v
KJyk+Y arbitrary amount 临时款项
"L `BuAB arrangement 措施；安排；协定
hO{&bY0 arrears 欠款
&cT OrG arrears of pay 欠付薪酬
yB/F 6/B~ arrears of revenue 逾期未收税款；逾期未收的帐项
.fhfb\$ articles of association 组织章程；组织细则；组织章程细则
tS5J{j>T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
z C$F@ ascertainment of profit 确定利润
y29G#Y4J "Asia Clear" “亚洲结算系统”
[{ R>'~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Csp $_uDi Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
'vu]b #l3 Asian Development Fund [ADF] 亚洲发展基金
)F\ kGe Asian dollar bond 亚洲美元债券
&OE-+z Asian dollar market 亚洲美元市场
ntB#2S Asian dollar rate 亚洲美元利率
R]Z#VnL@qz Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
nT2b"wkTT Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^+-]V9?+ asked price 沽盘；喊价；索价；卖方报价
<n2'm
assessable income 应评税入息
UWhHzLcXh assessable loss 应评税亏损
.@EzHe ^W assessable profit 应评税利润
!};Ll=dz assessable value 应评税值
py':36' assessed profit 估定利润
F7w\ctUP assessed value 经评估价值
mA%}ijR6y assessment 评税；评定；估价；评税单
c yP+a assessment number 评税编号；估价编号
^&y*= 6C assessment of additional tax 补加税评税
z. \\ m;s assessment of performance 业绩评估；实绩评价
$FIJI^Kd7 Assessor 评税主任
I(3~BOUn_ asset price bubbles 资产价格泡沫
_*[vKS A& asset-backed securities 具资产保证的证券
s?; V!t assets accretion 资产增值
`1Md1e:J assets and liabilities 资产与负债
i$}G[v<4 assets betterment statement 资产递增表；资产改进表
P s|[ assets lending 实物放款；有抵押贷款
59:kL<;S- assets of the company passing on the death 死者去世时转移的公司资产
.YH#+T ' assets pledged as security for liabilities 用作负债抵押的资产
F3$8l[O_ assets portfolio 资产投资组合
D'{ o3Q,%K assets price 资产价格
sAs`O@ assets quality 资产质素
EV* |\ te assets realization 资产变现
tj8o6N# assets refinancing arrangement 资产再集资安排
2$b1q!g< assets securitization 资产证券化
e.(d?/!F_ assets situated outside Hong Kong 在香港以外地方的资产
`:m=rT_ assets stripping 削减资产；拆卖资产
t1oT Z assets value 资产值
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8Y assignee 承让人
@m:'
L7+ assignment 转让；转让书；转让契
?$<~cD" Sw assignment of interest 权益转让
=z<sx2#* assignment of letters patent and trade mark 专利证书及商标转让
B VH)!]m0 assignment of property 物业转让；物业转让书
<; Td8O89_ assignment right 转让权
tpeMq - assignor 转让人
N >P" $ associate 有联系的人；有关连人士；相联者；合伙人；联系人
EL2z& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
(5y* Btd= associate member 附属会员
;
+Ie<oW associated body corporate 相联法人团体
LS# _K - associated company 相联公司；联属公司
Sn.I{~ associated corporation 相联法团
u8<Fk
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4IM&#_6
公认会计师公会〔英国〕
kZ:~m1dd Association of Futures Exchange Brokers 香港期货经纪协会
6 {3q l: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
AI9=?X<kh association of underwriters 承保人组织
4zBcq<R7 assumption of control 接管
I3l1 _ assurance 担保；保险；转易；转易书
t)(>E'X
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Ur " "&@ at 19XX price 按一九ＸＸ年价格计算
,d=Dicaz at a discount 按赔价计算；按贴水价格计算；打折扣
,S, R6#3G at a premium 按溢价计算；按升水价格计算
uIJ
zz4 at call 通知付款；按通知
Nk F2'Z{$+ at constant market price 按固定市价计算
$"=0{H.? at constant price 按固定价格计算
[{ A5 BE - at cost 按成本计算
??P3gA at current market price 按当时市价计算；按现时市价计算
5(Xq58nhxI at current price 按当时价格计算；按现时价格计算
V0F1X s` at factor cost 按要素成本计算；按生产要素成本计算
XR#?gx .} at money-of-the-day price 按付款当日价格计算
]ddL'>$c$ at or better 按指定或较佳价位〔买卖指令〕
@XKVdtG at par 按面值计算；平价
8Y;>3z th7 at sight 见票即付
IF? at the close 按收市盘
R_ :-Z .
at the opening 按开市盘
G)9`Qn attestation 见证；见证条款
l~*d0E-$ at-the-money option 平价期权
OnE~0+ attorney 受权人；受托代表人
lJ4/bL2I/ attornment 新拥有人承认书
<<1_rRL] attributable profit 可归属利润
%B Rll attributable share value 可归属股份价值
6~8dMy;w Auckland Stock Exchange 奥克兰证券交易所
x&FBh !5H auction 拍卖
DJR r auctioneer 拍卖商
\3j4=K'nE audit 审计；核数
_#o75*42tT Audit Commission 审计署
U }}E
E~W Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
hXn@vK6 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〕
2|8$@*-\ audit review 帐目审查
Ymg,NkiP0 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L0xh?B audited account 审计帐目；经审计的帐目
UTuOean ]' audited annual account 经审计的周年帐目
%TQ5#{Y audited balance sheet 经审计的资产负债表
z8w@pT auditor 核数师；核数主任；审计师
/KCIb: U auditor's certificate 核数师证明书；审计师证明书
J)=Ts({ auditor's report 核数师报告；审计师报告
Be0v&Q_NK Aussie bond 澳元债券
t-J\j"~%+ austerity budget 紧缩预算
_,|N`BBqd Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
A4VV y~sd Australia All Ordinaries Index 澳洲所有普通股票指数
LGC3"z\= Australian Dollar [AUD] 澳元
6C*4' P9> Australian Options Market 澳大利亚期权市场
jR,3 -JQ Australian Securities Commission 澳洲证券事务监察委员会
dv \aP Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'ewVn1ME[ Australian Stock Exchange 澳大利亚证券交易所
|f"1I4K g Austrian Schilling [ATS] 奥地利先令
lO^YAOY authentication 认证；鉴证
K>`*J J, authority to purchase 委托购买证；委购书
Cv1CRmqq% authorization 认可；核准；授权；授权书
0Y ld!L authorization by direction 指示授权
(k5d.E]CK authorization by instruction 指令授权
3VmF1w
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1?ST*b authorization of unit trust 单位信托的认可
BQ77 n2(@ authorized agent 指定代理人
14rX:z authorized capital 法定资本
=:v5`
: authorized clerk 出市员
U^ xtS g authorized dealer 认可交易商
si > gYO authorized financial institution 认可财务机构
UNKXfe(X9 authorized fund 认可基金
5B+I\f& authorized fund house 获授权的基金公司；认可基金公司
i @spd5. authorized institution 认可机构
/hb dQm authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
V']1j authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5JRj'G0I authorized insurer 获授权保险人；获认可承保人
`}&}2k authorized investment 特准投资项目
G_n~1? authorized person 获授权人
's6hCs&|NV authorized representative 获授权代表
1
gx(L*y, authorized share capital 法定股本
1c03<(FCd automated quotation system 自动报价系统
+^@6{1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0@PI=JZ% 自动交易系统〔香港期货交易所有限公司〕
c9 N5 c automatic adjustment mechanism 自动调整机制
!3Me
6&$O automatic adjustment system 自动调整系统
3k?|-j s Automatic Clearing House 自动票据交换所
F6 c1YI[ automatic exchange rates accumulation system 自动化汇率累集系统
8&KqrA86 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8 n)3'ok automatic teller machine [ATM] 自动柜员机
Nc[V kJ] autopay 自动转帐
e` D? x1- available assets 可用资产
Z }Z]["q available fiscal reserve 现存财政储备
92S,W?( available profit 可用利润
joJ:* oL Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
G .k\N(l average 平均；平均数；海损
Stxrgmu average basic salary 平均基本薪金
xSoXf0zq: average consumer expenditure 平均消费开支；一般消费开支
t+Rt*yj O average cost 平均成本
AIa#t#8${ average cost of land production 增辟土地平均成本
r:uW(<EP^ average daily turnover 平均每日成交额
? 3+>% bO average daily wage rate 平均每日工资率
@Tg +Kt average expenditure pattern 平均开支模式
gdfG3d$4 average growth rate 平均增长率
sz+Uq]Mn average net fixed assets 固定资产平均净值
X-=J7G`\h# average of relatives 相对价格平均数
QHuh=7u) average price 平均价格
s.G6?1VXlY average propensity to consume 平均消费倾向；一般消费倾向
jW!)5(B[A average propensity to save 平均储蓄倾向；一般储蓄倾向
&SE+ 7HXw average rate 平均率
CHRO9 average revenue 平均收入；平均收益
KdB9Q ; average stock 平均库存；平均存货
|;6l1]hk6 average yearly rent 平均年租
K~JXP5`( avoidance of double taxation 避免双重课税
z ''-AH, avoidance of tax 避税
