A:
F-R5Ib-F*A A share Ａ股；甲类股份
R ?62g H abatement of tax 减税；减扣免税额
yK+1C6 8A
ABN AMRO Bank N.V. 荷兰银行
eYtP396C| above-the-line expenditure 线上项目支出；经常预算支出
<cm( QNdcC above-the-line receipt 线上项目收入；经常预算收入
GY`mF1b ABSA Asia Limited 南非联合亚洲有限公司
~cr##Ff 5 absolute change 绝对数值变更
iy!SqC absolute expenditure 实际开支
@=<B8VPJd absolute guideline figure 绝对准则数字
>G9YYt ~ absolute interest 绝对权益
*RYok{w absolute order of discharge 绝对破产解除令
L0\~ K~q absolute profit margin 绝对利润幅度
x qSoE[<v absolute value 实值；绝对值
,F %2'W absolutely vested interest 绝对既得权益
R<djW5 ()f absorbed cost 已吸收成本；已分摊成本
i 1dE.f ; absorption 吸收；分摊；合并
8yCt(ms absorption rate 吸收率；摊配率；分摊率
&c[ISc>N{ ACB Finance Limited 亚洲商业财务有限公司
Uv ) B acceptable form of reciprocity 合理的互惠条件
7m$EZTw? acceptable rate 适当利率；适当汇率
mP*Ct6628n acceptance agreement 承兑协议
N I
r"i2 acceptance for honour 参加承兑
(zr 2b acceptor 承兑人；接受人；受票人
d H N"pNNs acceptor for honour 参加承兑人
"f~*4g accident insurance 意外保险
D?.H|% Accident Insurance Association of Hong Kong 香港意外保险公会
po9f[/s'+o accident insurance scheme 意外保险计划
_.%U}U accident year basis 意外年度基准
Talmc|h accommodation 通融；贷款
"L NLM accommodation bill 通融票据；空头票据
=O%Hf bx accommodation party 汇票代发人
G !)Q"+ account balance 帐户余额；帐户结余
ctOBV account book 帐簿
F,8 ?du] account collected in advance 预收款项
O2qy[]km account current book 往来帐簿
WhT5N E9t account of after-acquired property 事后取得的财产报告
v? Zo5uVoq account of defaulter 拖欠帐目
DuQW?9^232 account payable 应付帐款
:y.~IQN account payee only [A/C payee only] 只可转帐；存入收款人帐户
Y 'y
yrn} account receivable 应收帐款
8|L;y[v account receivable report 应收帐款报表
&>f] account statement 结单；帐单；会计财务报表
%63s( ekU account title 帐户名称；会计科目
[a_ 'pAH accountant's report 会计师报告
RNo~ }# Accountant's Report Rules 会计师报告规则
8,@0~2fz# accounting and auditing procedure 会计与审计程序；会计与核数程序
u|"y&>!R- Accounting Arrangements 《会计安排》
5pU/X.lc accounting basis 会计基础
Na>w~ accounting by Official Receiver 破产管理署署长呈交的帐目
LzTdi%u$0| Accounting Circular 《会计通告》
B ({g|}|G+ accounting class 会计类别
HDO_r(i accounting date 记帐日期；会计结算日期
5<XWbGW accounting for money 款项核算
vw6 >eT Accounting Officer 会计主任
kGmz1S}2 accounting period 会计报告期；会计期
%At.nlss accounting policy 会计政策；会计方针
;e{e
?,[ accounting practice 会计惯例
BgT( ~8' accounting principle 会计准则
d`UK mj accounting record 会计记录
o<gK"P accounting report 会计报告
fHODS9HQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
+ )n}n5 Accounting Society of China 中国会计学会
wQ^RXbJI9 accounting statement 会计报表
oFb~ |>d accounting system 会计制度；会计系统
.~C%:bDnX7 accounting transaction 会计事项；帐务交易
k4PXH accounting treatment 会计处理
a>Wr2gPko accounting year 会计年度
*X5<]{7c accretion 增值；添加
Kzx`
E>,z' accrual 应计项目；应累算数目
$0gGRCCG; accrual basis 应计制；权责发生制
@_$Un&eo accrual basis accounting 应计制会计；权责发生制会计
R`J.vMT accrue 应累算；应计
II SdC(5 accrued benefit 应累算利益
Q@1SqK#-DQ accrued charges 应计费用
_+j#.o> accrued cumulative preference share dividend 应累算的累积优先股股息
E!RlH3 }) accrued expenses 应累算费用
R=<%! accrued interest payable 应付利息；应计未付利息
4,0 8`5{ accrued interest receivable 应收利息；应计未收利息
=9h!K:,k accrued right 累算权益
F/PH= Dk accruing profit 应累算的利润
T/FZ n{I accumulated fiscal reserve 累积财政储备
u9m ~1\R* accumulated profit 累积利润；滚存溢利
iR"6VO accumulated reserve 累积储备
|xF!3GGms accumulation of surplus income 累积收益盈余
Gs\D`| 3= acquired assets 既得资产
Jj/}GVNc7 acquisition 收购；购置；取得
y=0)vi{] acquisition cost 购置成本
d}y")q|F acquisition expenses 购置费用
kl1/ ( acquisition of 100% interest 收购全部股权
;|`< B7xf acquisition of control 取得控制权
} eF
r,bJ acquisition of fixed assets 购置固定资产
u#y#(1
= acquisition of shell “买壳”
_p mo
6O acquisition price 收购价
:uJHFF xg act of God 天灾
\ Q^grX acting partner 执事合伙人
0(>3L : active market 买卖活跃的市场；交投畅旺的市场；旺市
^/V nRpU active partner 积极参与的合伙人
{+]tx46$ active trading 交投活跃
W^7yh&@lU actual circulation 实际流通
& >!- 67 actual cost 实际成本
f@gvDo]Y actual expenditure 实际开支；实际支出
b0/YX@ actual income 实际入息；实际收入；实际收益
@?jtB actual market 现货市场
~0h@p4 actual price 现货价；实际价格
&=f? :UZ% actual profit 实际利润
Be9,m!on actual quotation 实盘；实际价位；实际报价
xs& xcR R" actual year basis 按实际年度计算
q6ZewuV. actuals 实货
(I`l v=R"j actuarial investigation 精算调查
`v-O 4Pk actuarial principle 精算原则
*\@RBJGF actuarial report 精算师报告
a`8]TD Actuarial Society of Hong Kong 香港精算学会
&Yo|Pj actuarial valuation 精算师估值
S.{
actuary 精算师
yh/ JHo; ad referendum agreement 暂定协议；有待覆核的协定
9)8Cf% <( ad valorem duty 从价税；按值征税
~<-mxOe ad valorem duty system 从价税制
=~" X/ >' ad valorem fee 从价费
B&7NF}CF2 ad valorem tariff 从价关税
dVk(R9 8 additional allowance 额外免税额
6{{<+
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{kBsiSvsA; additional assessable profit 补加应评税利润
6i%6u=um3 additional assessment 补加评税
,
@!X! L additional commitment 额外承担
xHqF_10 S# additional commitment vote 额外承担拨款
fs:yx'mxV additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
?pc bso additional dependent parent allowance 供养父母额外免税额
hs5 >Gx additional provision 额外拨款
j0j!oj)7I additional stamp duty 附加印花税
[?hv x} additional tax 补加税罚款；补加税款
[Y~~C J Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rB{ w4 adjudged bankrupt 被裁定破产
&CcW(- adjudicated bankrupt 裁定破产人
]Y-Y.&b7t adjudication fee 裁定费；评定印花税额手续费；评估契据费
|N^"?bSt adjudication of bankruptcy 裁定破产；宣告破产
_n/73Oh adjudication of insolvency 裁定无力偿还债务
C\ jo DAD adjusted actual 经调整的实数；调整后的实数
g ?xD*3 < adjusted current assets 经调整的流动资产；调整后的流动资产
OrYN-A 4{ adjusted figure 经调整的数字；调整后的数额
//;( KmU9 adjusted liabilities 经调整的负债；调整后的负债
Hq+QsplG adjusted loss 经调整的亏损；调整后的亏损
d3|/&gDBK 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
)[J @s= adjusted profit 经调整的利润；调整后的利润
)iM(
\=1ff adjusted surplus 经调整的盈余额；调整后的盈余额
K a&
2>F adjusted value 经调整的价值；调整后的价值
PO8Z2"WI adjustment 调整；修订；理算〔保险〕
Z# B}#*<C adjustment centre 调剂中心
; o
Y|~ adjustment lag 调整过程的时间差距；调整时差
|d&C<O;f adjustment mechanism 调整机制
,vO\n^ adjustment of loss 亏损调整
S0Io$\h a adjustment process 调整过程；调整程序
kz1#"8Zd! adjustment range 调整幅度
/a< UKh:A[ administered exchange rate 受管制汇率
U<Tv<7` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[*Ai@:F administration expenses 行政费用
nu7 R administration fee 手续费；行政费
nGe4IY\ -w administration in bankruptcy 破产管理
vy}_aD{B administration order 遗产管理令
4I$Y"|_e administrator 管理人；遗产管理人
;[UI ]?A% administrator of the estate 遗产管理人
e[?,'Mp9 admission of debt 债项承认书
:V5 Co!/+ admission of proof 接纳债权证明
BWQ`8 advance 放贷款项；垫付款项；预支款项；预付款项
SMIDW}U2S advance account 暂支帐目；预付款帐户
m [^ )Q9o} advance compensation 预付补偿金
.d}yQ#5z advance from shareholder 股东垫款
4sntSlz)~k advance pending reimbursement 预支以待日后付还
7Mq{Py1 advanced economy 先进经济体系
Il9xNVos# advancement 预付；预付财产
Y,GlAr s4 advances warrant 垫款令
CQNMCYjg(R advancing 贷出
<tBT?#C9+ adverse balance 逆差
vPGUE`!D+ adverse exchange 逆汇
_@y uaMoW= advertisement addressed to shareholders 在报章刊登的致股东通告
||Owdw|{ advice for collection 托收通知书
!yPy@eP ~ advice of drawing 提款通知书；汇票通知书
OdZ/ \_Z advice of payment 付款通知
%qz-b. Advisory Committee [Securities and Futures Commission]
;y. ;U#O 谘询委员会〔证券及期货事务监察委员会〕
b r
Iz8 ] Advisory Committee on Diversification 经济多元化谘询委员会
Q ,JH/X
affidavit 誓章；遗产申报誓章
U3z23L gA affidavit of no receipt 述明无收款的誓章
;4ybkO D affiliate 联号；联营公司；附属公司
bL`\l!qQx; affiliated company 附属公司；联号；联营公司
Exqz$'(W9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
dQ 7iieT affordability 负担能力
wM4{\ f\ African Development Bank [AfDB] 非洲开发银行
qqe"hruFJ after-acquired property 事后取得的财产
$kxP5q%9 after-hours dealing 市后交易
$u.rO7 ) after-tax profit 税后盈利；税后利润；税后溢利
Z^2SG_pD agency agreement 代理协议
;a kW i] agency expenses 代理机构的开支
3vcyes-U agency fee 代理费
Pg 8boN]} Agency Law 《代理法》
OblHN* agent 代理人；承销人
;l _b.z0^6 agent of company 公司代理人
:e=7=|@7 agent's fee 代理人费；经纪费
=oIt.`rf aggregate 总计；总数；总体数字
?g{[U0) aggregate amount 总款额；总额
\ Xmp lG: aggregate assets and liabilities 总体资产与负债
k kAg17 ^ aggregate at constant price 按固定价格计算的总体数字
y>x"/jzF# aggregate demand 总需求
>n3GvZ5% aggregate gross position 总持仓量
&gruYZGK aggregate limit 总限额
p\6}<b"p aggregate of salaries tax 合计薪俸税
2,q*8=?{6P aggregate performance 总体表现；总体业绩
oA[`|
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:0Jn`Ds4o aggregate surplus 总盈余
gJr)z7W'8 aggregate total 整体总额
)W 5g-@ aggregate value 总值；合计价值
t` E5bWG aggregated basis 合计基准
}a[]I%bu 2 aggregated net chargeable income 合计应课税入息实额
XWAIW= . aggregation 合并计算；合计；总和
p@% Pdx aggregation of incomes of husband and wife 夫妇入息合并计算
z^`4n_(Ygu aggregation of property 财产的总和
" Ot%{&:2 agio 差价；贴水
)L6
i t Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
..E_M$} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
e|~{ X\l 《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》
y>0 @. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"lu ^ 《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》
Bo 8f52| Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Z(tJd , 《香港政府和大韩民国政府关于相互促进和保护投资协定》
:*,!gf agreement for a settlement 授产协议
D((/fT)eD agreement for assignment 转让协议
)s^gT]"N agreement for sale 售卖协议；买卖协议
-XL? n/M agreement for sale and purchase 买卖协议
=23B9WT agreement for the payment of interest 支付利息协议
&odQ&%X agreement for the repayment of money 还款协议
BM:p)%Pv#P agreement of reinsurance 再保险协议
Y\_mq d Agricultural Bank of China 中国农业银行
/nA>ox78 air passenger departure tax 飞机乘客离境税
F/lL1nTdK Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{ 'A
15 airport tax 机场税
JUA%l alcohol duty 酒精税
M !"Q7 >d alienation 让与；让渡；转让
[dP<A ?s alimony 生活费；赡养费
]X nar:5 All Ordinaries Index [AOI] 所有普通股指数
;kZD>G 8 all risks 全险；综合险
u`N rg< All Sales Record for Stock Market 《股票市场成交报告》
0'r}] Mws Allied Capital Resources Limited 新联财务有限公司
>S` =~4 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@w= =*.x allocation letter 拨款信件
*(q{k%/M allocation of fund 分配款项；预留款项
5OGwOZAj52 allocation of profit 利润分配；溢利分配
fgtw V ji allocation warrant 拨款令
!gRU;ZQU_ allotment 分配；配股
89D`!`Ah] allotment notice 股份配售通知；配股通知
3{ co.+ allotment of shares 股份分配
rwUhNth-Qh allowable 可获宽免；免税的
=Xr{ Dg allowable business loss 可扣除的营业亏损
,e1c,} allowable expenses 可扣税的支出
uGXvP(Pg' allowance 免税额；津贴；备抵；准备金
~I> |f allowance for debts 债项的免税额
W`_Wi*z4 allowance for depreciation by wear and tear 耗损折旧免税额
2& Hl
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6zU0 8z0- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
rt vLLOIO allowance for repairs and outgoings 修葺及支出方面的免税额
~l'[P=R+8 allowance to debtor 给债务人的津贴
Et*Lb U alteration of capital 资本更改
"7+^ ` ? alternate trustee 候补受托人
4IfkYM amalgamation 合并
`_Iyr 3HAf ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
9m>L\&\_e ambit of charges 征税范围；收费范围
Th%w-19,8 amended valuation 经修订的估值
KS~Q[-F1P American Commodities Exchange 美国商品交易所
&f 'Lll American Express Bank Limited 美国运通银行
hOLlZP+ American Stock Exchange 美国证券交易所
Om: Gun\% amortization 摊销
1iR\M4?Frf amount due from banks 存放银行同业的款项
AM!P?${a amount due from banks abroad 存放海外银行同业的款项
a v(qV $2 amount due from holding companies 控股公司欠款
7e M6 B#rI amount due from local banks 存放本港银行同业的款项
p + JOUW amount due to banks 银行同业的存款
R6;229e amount due to banks abroad 海外银行同业的存款
\ :@! rM amount due to holding companies 控股公司存款
0W6= '7 amount due to local banks 本港银行同业的存款
79)iv+nf\l amount due to outport banks 外埠银行同业的存款
Dy. |bUB!f amount for note issue 发行纸币的款额
E "BW-<_! amount of bond 担保契据的款额
S?v;+3TG amount of consideration 代价款额
kH0kf-4\ amount of contribution 供款数额
X
J]+F amount of indebtedness 负债款额
u{W I 4n? amount of principal of the loan 贷款本金额
aF"PB
h= amount of rates chargeable 应征差饷数额
]nIVP amount of share capital 股本额
f ~= e amount of sums assured 承保款额
u5qaLHoEP amount of variation 变动幅度
su\ Lxv
amount of vote 拨款数额
ZyC[w 7$I2 amount payable 应付款额
>/GYw"KK amount receivable 应收款额
mrE> o ! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7[ kDc- analysis 分析
C\C*@9=&x ancillary risk 附属风险
u^ wG Vg annual account 周年帐目；周年帐目报表；年度决算；年结
0\ j)!b annual accounting date 年结日期
cru&nH*O^ annual allowance 每年免税额；年积金；年度津贴；年津
QB* AQ5- annual balance 年度余额
dXt@x8E annual disposable income 每年可动用收入
yyVJb3n5:! annual estimates 周年预算
{2g ?+8L$Z annual fee 年费
PL \4\dXB annual general meeting 周年大会
!C' Y
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+) (
"!@ annual long-term supplement 长期个案每年补助金
%7TG>tc annual pensionable emolument 可供计算退休金的年薪
b7M ) annual report 年报
%tkL <e Annual Report on the Consumer Price Index 《消费物价指数年报》
) { "}bMf annual return 周年报表；周年申报表；每年报税表格
+Sv2'& B Annual Return Rules 《周年报表规则》
]Ah<kq2sk annual review of consumer prices 每年消费物价回顾
&s.-p_4w^D annual roll-forward basis 逐年延展方式
r)qow.+& annual salary 年薪
"\afIYS I annual statement 年度报表；年度决算表
J( ,gLl Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
}`$( {\^w annuitant 年金受益人
XHuHbriI annuity 年金
z*^vdi0 annuity contract 年金合约
viS7+E|O annuity on human life 人寿年金
)lx;u.$4 antecedent debt 先前的债项
$*0XWrE ante-dated cheque 倒填日期支票
rJd-e96 anticipated expenditure 预期开支
F+Hmp\rM# anticipated net profit 预期纯利
[ dVRV m0N anticipated revenue 预期收入
m<4tH5 };d anti-inflation measure 反通货膨胀措施
.ddf'$ 6h anti-inflationary stance 反通货膨胀立场
z{>
)'A/ apparent deficit 表面赤字
<e8Ux#x/ apparent financial solvency 表面偿债能力
P'5Q}7 apparent partner 表面合伙人
$kQQdF application for personal assessment 个人入息课税申请书
8`w#)6(V application of fund 资金应用
l=&Va+K application to release as liquidator and to destruct the books of accounts and documents
+N:M;uTS 申请免除清盘人职务及毁灭帐簿与文件
y7 W7270) appointed actuary 委任精算师
PsS8b appointed auditor 委任核数师；委任审计师
3 _ DJ appointed trustee 委任的受托人
y=y#*yn & appointer 委任人
kvt"7;( apportioned pro rata 按比例分摊
N*hx;k9 apportionment 分配；分摊
cC`PmDGq Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
s)~H_ , apportionment formula 分摊方程式
/$ueLa apportionment of estate duty 遗产税的分摊
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z>7.'3 appraisal 估价；评估
7LW %:0 appreciable growth 可观增长
$xj> j appreciable impact 显着影响
euh rEjwkH appreciable increase 可观增长
hKK"D:?PRs appreciation 增值；升值
o:/yme G appreciation against other currencies 相对其他货币升值
K&vqk/JW1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%LdFS~ appreciation tax 增值税
yD&UH_ 1g appropriation 拨款；拨用；拨付
\] t }N appropriation account 拨款帐目
f'M7x6W Appropriation Bill 拨款法案
3:P "6mN appropriation-in-aid system 补助拨款办法
G?yG|5.pU approved assets 核准资产
1FEY&rpR approved basket stock 认可一篮子证券
A,|lDsvM approved budget 核准预算
->YF</I approved charitable donation 认可慈善捐款
a: OuDjFp approved charitable institution 认可慈善机构
EtvYIfemr approved currency 核准货币；认可货币
^pa -2Ao6 approved estimates 核准预算
K06&.>v_ approved estimates of expenditure 核准开支预算
PHn3f ;I approved overseas insurer 核准海外保险人
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\r1<D approved overseas trust company 核准海外信托公司
KA0_uty/T approved pooled investment fund 核准汇集投资基金
u Qg&A`4 approved provident fund scheme 认可公积金计划
cLnvb!g'# approved provision 核准拨款
IY9##&c3> approved redeemable share 核准可赎回股份
ZNbb8v approved regional stock 认可地区性证券
4^BHJ Ovs approved retirement scheme 认可退休金计划
P EAo'63$ approved subordinated loan 核准附属贷款
T
.L>PL ?= arbitrage 套戥；套汇；套利
mOi 8W,2 arbitrageur 套戥者；套汇者
c3aF lxW arbitrary amount 临时款项
K0?:?>*b# arrangement 措施；安排；协定
f9&po2Pzf arrears 欠款
6m{ 1im= arrears of pay 欠付薪酬
=ar rp: arrears of revenue 逾期未收税款；逾期未收的帐项
olf7L% articles of association 组织章程；组织细则；组织章程细则
wTY8={p] Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Z\M8DZW8Y ascertainment of profit 确定利润
Uu3< S "Asia Clear" “亚洲结算系统”
m:XMF)tW Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ghqq%g Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!|S{e^WhbU Asian Development Fund [ADF] 亚洲发展基金
0V:PRq;v0 Asian dollar bond 亚洲美元债券
zz+[]G+"2m Asian dollar market 亚洲美元市场
"@)9$-g Asian dollar rate 亚洲美元利率
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^vV Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Bl)DuCV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}xM >F% asked price 沽盘；喊价；索价；卖方报价
t1tZ: 4 assessable income 应评税入息
o@0p assessable loss 应评税亏损
4ky@rcD 1 assessable profit 应评税利润
kFHtZS( assessable value 应评税值
rYMHc@a9( assessed profit 估定利润
+gOv5Eno- assessed value 经评估价值
tO ^KCnL assessment 评税；评定；估价；评税单
"V/6 nuCo assessment number 评税编号；估价编号
j5>3Td. assessment of additional tax 补加税评税
v= I 'rx assessment of performance 业绩评估；实绩评价
{m+(j (6- Assessor 评税主任
o=VDO,eS asset price bubbles 资产价格泡沫
zcN v T asset-backed securities 具资产保证的证券
ta 66AEc9 assets accretion 资产增值
PxHH h{y%c assets and liabilities 资产与负债
Os- sYaW assets betterment statement 资产递增表；资产改进表
H|0GR jC assets lending 实物放款；有抵押贷款
AlRng& o~ assets of the company passing on the death 死者去世时转移的公司资产
IvyBK]{| assets pledged as security for liabilities 用作负债抵押的资产
`by\@xQ) assets portfolio 资产投资组合
5b2 _{6t assets price 资产价格
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assets quality 资产质素
e O:wx.PW assets realization 资产变现
IZkQmA= assets refinancing arrangement 资产再集资安排
^/kn#1H7& assets securitization 资产证券化
z!GLug*j` assets situated outside Hong Kong 在香港以外地方的资产
\L: ;~L/ assets stripping 削减资产；拆卖资产
-q.tU*xf' assets value 资产值
)!&7X L[ assignee 承让人
m:7$"oq| assignment 转让；转让书；转让契
HsGyNkr?r assignment of interest 权益转让
4>&%N\$* assignment of letters patent and trade mark 专利证书及商标转让
^l4=/=RR assignment of property 物业转让；物业转让书
.:b|imgiv assignment right 转让权
-C|1O%. assignor 转让人
>f$>Odqe associate 有联系的人；有关连人士；相联者；合伙人；联系人
y J&`@gB Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
p|z \L}0 associate member 附属会员
$*`=sV!r associated body corporate 相联法人团体
BM&.Tw|x associated company 相联公司；联属公司
@;we4G5 associated corporation 相联法团
Sp=6%3fZ]m Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[l2 ds: 公认会计师公会〔英国〕
g z? ]]-H Association of Futures Exchange Brokers 香港期货经纪协会
1 f;k) x Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
67/&.d! association of underwriters 承保人组织
OA_Bz" assumption of control 接管
*L3>:],7 assurance 担保；保险；转易；转易书
U]Vu8$W assurance of interest 权益的转易
<y}`PmIM I at 19XX price 按一九ＸＸ年价格计算
OXs-gC{b at a discount 按赔价计算；按贴水价格计算；打折扣
c.u$Nn DU6 at a premium 按溢价计算；按升水价格计算
wYrb P11 at call 通知付款；按通知
m| )Mc VV at constant market price 按固定市价计算
C[ ehw at constant price 按固定价格计算
I'h6!N" at cost 按成本计算
0P<bS?e<l at current market price 按当时市价计算；按现时市价计算
Lii,L} at current price 按当时价格计算；按现时价格计算
w{t2Oo6Q0+ at factor cost 按要素成本计算；按生产要素成本计算
_BV'J92. at money-of-the-day price 按付款当日价格计算
9oK#n'hjb at or better 按指定或较佳价位〔买卖指令〕
=!b<@41 at par 按面值计算；平价
G02(dj at sight 见票即付
|[ tlR`A $ at the close 按收市盘
(C RY$+d at the opening 按开市盘
S(c ,Sinc attestation 见证；见证条款
*.UM[Wo at-the-money option 平价期权
,&;#$ b5 attorney 受权人；受托代表人
?]'Rz\70 attornment 新拥有人承认书
v:MJF*/ attributable profit 可归属利润
G.3 qg% attributable share value 可归属股份价值
8v},&rhPQq Auckland Stock Exchange 奥克兰证券交易所
\o-Q9V auction 拍卖
1Y"[Qs]"mU auctioneer 拍卖商
#[^?f[ 9r audit 审计；核数
v(? ^#C>6W Audit Commission 审计署
,iXE3TN;W Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
C w<bu|? 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〕
.~+I"V{y F audit review 帐目审查
d?R Kobk Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
(=d%Bn$6b audited account 审计帐目；经审计的帐目
<m"yPi3TY audited annual account 经审计的周年帐目
MZGN,[~)6 audited balance sheet 经审计的资产负债表
{ CM%QMM auditor 核数师；核数主任；审计师
c5?;^a[ auditor's certificate 核数师证明书；审计师证明书
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#U:_ auditor's report 核数师报告；审计师报告
7.n/W|\ Aussie bond 澳元债券
=rV*iLy austerity budget 紧缩预算
e5bRi0 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-vcHSwG b Australia All Ordinaries Index 澳洲所有普通股票指数
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j Australian Dollar [AUD] 澳元
D 6trqB Australian Options Market 澳大利亚期权市场
5 G@z l Australian Securities Commission 澳洲证券事务监察委员会
M+X>!Os Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4+t9"SD Australian Stock Exchange 澳大利亚证券交易所
]o <'T.x Austrian Schilling [ATS] 奥地利先令
}b-"[TDEF authentication 认证；鉴证
N:j"W, 8 authority to purchase 委托购买证；委购书
rzH*| B0g authorization 认可；核准；授权；授权书
5eI3a!E]O authorization by direction 指示授权
e7f 3dqn0 authorization by instruction 指令授权
E?o1&( 2p authorization by warrant 令状授权
28u)q2s^W| authorization of unit trust 单位信托的认可
N 4$!V}pp authorized agent 指定代理人
}[P1Va[! authorized capital 法定资本
Ux~rBv'' authorized clerk 出市员
*~F\k): > authorized dealer 认可交易商
tN&x6O+@ authorized financial institution 认可财务机构
8Yr_$5R authorized fund 认可基金
wf!?'* authorized fund house 获授权的基金公司；认可基金公司
^zv0hGk 2 authorized institution 认可机构
?lJm}0> authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
KLW#+vZ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
seh1(q?Va4 authorized insurer 获授权保险人；获认可承保人
pei-R authorized investment 特准投资项目
MS,J+'2 authorized person 获授权人
@B;2z_Y!l authorized representative 获授权代表
Bb^CukS: authorized share capital 法定股本
6b9 oS Y-8 automated quotation system 自动报价系统
`+[e] dH Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-iu7/4!j 自动交易系统〔香港期货交易所有限公司〕
^ YddVp automatic adjustment mechanism 自动调整机制
A " t ~
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CA7 ZoMB# Automatic Clearing House 自动票据交换所
xEN" "*Q automatic exchange rates accumulation system 自动化汇率累集系统
&ah!g! o3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;/$=!9^sZ automatic teller machine [ATM] 自动柜员机
D2 o,K&V autopay 自动转帐
3fJ GJW!zu available assets 可用资产
f>k<I[C< available fiscal reserve 现存财政储备
]i ewukB4 available profit 可用利润
isaDIl;L/ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a %"mgCB average 平均；平均数；海损
'!*,JG5_ average basic salary 平均基本薪金
.lVC>UT average consumer expenditure 平均消费开支；一般消费开支
jM8e2z3 average cost 平均成本
lwEJ)Bv average cost of land production 增辟土地平均成本
$Q,Fr;
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} 5~|h% average daily wage rate 平均每日工资率
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4! |r average expenditure pattern 平均开支模式
5[.Dlpa'7 average growth rate 平均增长率
F-?K]t# average net fixed assets 固定资产平均净值
iUl5yq average of relatives 相对价格平均数
.4c* _$ average price 平均价格
8W$uw~|dw average propensity to consume 平均消费倾向；一般消费倾向
tMxa:h; /x average propensity to save 平均储蓄倾向；一般储蓄倾向
vT)( #0>z average rate 平均率
R=g~od[N_ average revenue 平均收入；平均收益
7iCH$} average stock 平均库存；平均存货
~Zb r7zVn average yearly rent 平均年租
!|hxr#q=4 avoidance of double taxation 避免双重课税
t\ J5np avoidance of tax 避税
