A:
FRhHp(0}5 A share Ａ股；甲类股份
\Vb|bw'e( abatement of tax 减税；减扣免税额
V9Pw\K!w#\ ABN AMRO Bank N.V. 荷兰银行
2:oAS above-the-line expenditure 线上项目支出；经常预算支出
T {:8,CiW above-the-line receipt 线上项目收入；经常预算收入
*[Im]. ABSA Asia Limited 南非联合亚洲有限公司
L.2!Q3& absolute change 绝对数值变更
3!M|Sf<s absolute expenditure 实际开支
'C7$,H' absolute guideline figure 绝对准则数字
eHb@qKnf absolute interest 绝对权益
twMDEw#VL absolute order of discharge 绝对破产解除令
u+
b `aB absolute profit margin 绝对利润幅度
T].X x` absolute value 实值；绝对值
zb3,2D+ P absolutely vested interest 绝对既得权益
i" #pk"@` absorbed cost 已吸收成本；已分摊成本
G4rd<V0[D absorption 吸收；分摊；合并
^ u(-v/D9 absorption rate 吸收率；摊配率；分摊率
" %
l`` ACB Finance Limited 亚洲商业财务有限公司
$+|.
@ss acceptable form of reciprocity 合理的互惠条件
E5q t~:C| acceptable rate 适当利率；适当汇率
IN_O!c0e acceptance agreement 承兑协议
?t)Mt](" acceptance for honour 参加承兑
a(IU Ah*mO acceptor 承兑人；接受人；受票人
XM f>B| acceptor for honour 参加承兑人
sm Kp3_r accident insurance 意外保险
TXT!Ae Accident Insurance Association of Hong Kong 香港意外保险公会
dWTc3@xd accident insurance scheme 意外保险计划
2q4-9vu accident year basis 意外年度基准
>N~orSw% accommodation 通融；贷款
s~06%QEG accommodation bill 通融票据；空头票据
+;T\:'CU accommodation party 汇票代发人
j-#h^3l1? account balance 帐户余额；帐户结余
BD-
c<K " account book 帐簿
b$q~(Z} account collected in advance 预收款项
V3Ep &<=/ account current book 往来帐簿
/Z~5bb( account of after-acquired property 事后取得的财产报告
4&AGVplgF account of defaulter 拖欠帐目
> -,$ account payable 应付帐款
{4 {X`$ account payee only [A/C payee only] 只可转帐；存入收款人帐户
MbxJ3"@ account receivable 应收帐款
$px1D$F ! account receivable report 应收帐款报表
_Un*x5u2O account statement 结单；帐单；会计财务报表
1} R\L" account title 帐户名称；会计科目
CC)Mws+2 accountant's report 会计师报告
{>UT'fa- Accountant's Report Rules 会计师报告规则
3/y"kl:< - accounting and auditing procedure 会计与审计程序；会计与核数程序
:28[k~.bo Accounting Arrangements 《会计安排》
; GEr8_7 accounting basis 会计基础
s14D(:t( accounting by Official Receiver 破产管理署署长呈交的帐目
Vkf c&+ Accounting Circular 《会计通告》
G/ H>M%M accounting class 会计类别
b ,x$wP+ accounting date 记帐日期；会计结算日期
b#- =D be accounting for money 款项核算
E|3[$ ?=R Accounting Officer 会计主任
/ hg)=p accounting period 会计报告期；会计期
@HE<\Z{ KI accounting policy 会计政策；会计方针
.P#t"oW} accounting practice 会计惯例
+
B<7]\\M accounting principle 会计准则
_
h/:r1 accounting record 会计记录
xb2j
|KY7 accounting report 会计报告
*B)10R Accounting Services Branch [Treasury] 会计事务部〔库务署〕
O 0 3F@v Accounting Society of China 中国会计学会
=om<* \vsO accounting statement 会计报表
=gC % = accounting system 会计制度；会计系统
Tol V3 accounting transaction 会计事项；帐务交易
/[5\T2GI accounting treatment 会计处理
_yp<#q] accounting year 会计年度
1,Jy+1G0w accretion 增值；添加
>y+?Sz! accrual 应计项目；应累算数目
@O/"s~d- accrual basis 应计制；权责发生制
Yfx?3 accrual basis accounting 应计制会计；权责发生制会计
&14xYpD< accrue 应累算；应计
)-m/(- accrued benefit 应累算利益
z SjZTA/Z accrued charges 应计费用
j$<g8Bg=o accrued cumulative preference share dividend 应累算的累积优先股股息
85q!FpuH accrued expenses 应累算费用
`_sKR,LhB accrued interest payable 应付利息；应计未付利息
5&.I9}[)j accrued interest receivable 应收利息；应计未收利息
I+QM":2 accrued right 累算权益
#r,!-;^'p accruing profit 应累算的利润
E5?$=cL? accumulated fiscal reserve 累积财政储备
r`$P60,@C accumulated profit 累积利润；滚存溢利
c_t 7< accumulated reserve 累积储备
Wngc(+6O& accumulation of surplus income 累积收益盈余
_q4Yq'dI acquired assets 既得资产
Fr-Vq = j& acquisition 收购；购置；取得
k(xB%>ns acquisition cost 购置成本
%XQJ!s C` acquisition expenses 购置费用
ZFtJoGaR acquisition of 100% interest 收购全部股权
vXZ
) acquisition of control 取得控制权
\O]kf>nC acquisition of fixed assets 购置固定资产
Qb7&S5m acquisition of shell “买壳”
Q9c*I ,O j acquisition price 收购价
N/[!$B0H@ act of God 天灾
nbW.x7 acting partner 执事合伙人
"MD 6 <H active market 买卖活跃的市场；交投畅旺的市场；旺市
A @;{ #.O active partner 积极参与的合伙人
e:K'e2 active trading 交投活跃
0$i\/W+ actual circulation 实际流通
If8Lt}- actual cost 实际成本
] z]=?;ty% actual expenditure 实际开支；实际支出
\TLfLqA actual income 实际入息；实际收入；实际收益
Jpy~5kS actual market 现货市场
p q%inSY actual price 现货价；实际价格
mz<X$2]? actual profit 实际利润
Y-,S_59 actual quotation 实盘；实际价位；实际报价
:QF`Orb!^ actual year basis 按实际年度计算
KpIY>k actuals 实货
0d$LUQ't actuarial investigation 精算调查
h*Mt{A&'.& actuarial principle 精算原则
Ff d4c actuarial report 精算师报告
w]fVELU Actuarial Society of Hong Kong 香港精算学会
aU/y>Y <k actuarial valuation 精算师估值
B 74 actuary 精算师
MShcZtN ad referendum agreement 暂定协议；有待覆核的协定
%q.5; L ad valorem duty 从价税；按值征税
|[ p]])
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B`w8d[cL 7 ad valorem fee 从价费
a|DCpU} ad valorem tariff 从价关税
t*f H&8( additional allowance 额外免税额
3EH@tlTl additional amount for unexpired risk 未过期风险的额外款额
XjmAM/H4 additional assessable profit 补加应评税利润
Nrq/Pkmy additional assessment 补加评税
A"0Yn(awWu additional commitment 额外承担
VF +g+~ additional commitment vote 额外承担拨款
UG vUU<N|N additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,Xg^rV~] additional dependent parent allowance 供养父母额外免税额
[!Djs![O additional provision 额外拨款
- 0I &dG- additional stamp duty 附加印花税
b ! `6s additional tax 补加税罚款；补加税款
1@}<CWE9 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ftQ;$@ adjudged bankrupt 被裁定破产
HG)$ W adjudicated bankrupt 裁定破产人
+ Hj SU2 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Zad>i w} adjudication of bankruptcy 裁定破产；宣告破产
S_^;# =_c adjudication of insolvency 裁定无力偿还债务
=iB$4d2 adjusted actual 经调整的实数；调整后的实数
Pb1.X9*8c adjusted current assets 经调整的流动资产；调整后的流动资产
Ezt uVe adjusted figure 经调整的数字；调整后的数额
k2.\1}\ adjusted liabilities 经调整的负债；调整后的负债
* ^XMf adjusted loss 经调整的亏损；调整后的亏损
e.Jaq^Gw| adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
i>C%[dk9 adjusted profit 经调整的利润；调整后的利润
_n4_;0 adjusted surplus 经调整的盈余额；调整后的盈余额
99%R/m adjusted value 经调整的价值；调整后的价值
C' WX$!$d adjustment 调整；修订；理算〔保险〕
3lKs>HE0 adjustment centre 调剂中心
TH55@1W ,[ adjustment lag 调整过程的时间差距；调整时差
~@e =+Z adjustment mechanism 调整机制
,|]k4F adjustment of loss 亏损调整
I,"q: QS+ adjustment process 调整过程；调整程序
b2RW= m - adjustment range 调整幅度
@i#=1)Z e administered exchange rate 受管制汇率
D( y
c Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#T V #* administration expenses 行政费用
o=PW)37> administration fee 手续费；行政费
AG#Mj(az! administration in bankruptcy 破产管理
1;!dTh administration order 遗产管理令
=L;g:hc< administrator 管理人；遗产管理人
7mn&w$MS4: administrator of the estate 遗产管理人
sQ&<cBs2 admission of debt 债项承认书
)`2ncb
admission of proof 接纳债权证明
-
^Y\'y2 advance 放贷款项；垫付款项；预支款项；预付款项
s7\Ee-x)s advance account 暂支帐目；预付款帐户
9JeT1\VvHY advance compensation 预付补偿金
Z`Jt6QgW advance from shareholder 股东垫款
JUJrtK S advance pending reimbursement 预支以待日后付还
di ]CYLf advanced economy 先进经济体系
b(adM3MP advancement 预付；预付财产
K .C x 9 advances warrant 垫款令
[#AI! - advancing 贷出
7\H_9o0$ adverse balance 逆差
1c *:"
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twt's, dO advertisement addressed to shareholders 在报章刊登的致股东通告
WpMm%G~'4t advice for collection 托收通知书
;y)3/46S advice of drawing 提款通知书；汇票通知书
<-gGm=R_ $ advice of payment 付款通知
V0*MY{x#S Advisory Committee [Securities and Futures Commission]
-zZb]8\E 谘询委员会〔证券及期货事务监察委员会〕
x]608I
T Advisory Committee on Diversification 经济多元化谘询委员会
+:/.\3v71 affidavit 誓章；遗产申报誓章
Zeq^dV5y77 affidavit of no receipt 述明无收款的誓章
\Hq=_}]F affiliate 联号；联营公司；附属公司
A'D2uV affiliated company 附属公司；联号；联营公司
p
S| affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Xi~I<& affordability 负担能力
w}M)]kY African Development Bank [AfDB] 非洲开发银行
k9&W0$I# after-acquired property 事后取得的财产
Gs4t6+Al after-hours dealing 市后交易
i&<@}:, after-tax profit 税后盈利；税后利润；税后溢利
WopA7J, agency agreement 代理协议
Q91mCP~$ agency expenses 代理机构的开支
IU"n`HS agency fee 代理费
f1B t6|W% Agency Law 《代理法》
8hMy$ agent 代理人；承销人
o*[[nK*fL agent of company 公司代理人
Wd7qpWItjQ agent's fee 代理人费；经纪费
X@/wsW(kM\ aggregate 总计；总数；总体数字
q9\(<<f| aggregate amount 总款额；总额
:3b\ pEO9\ aggregate assets and liabilities 总体资产与负债
.$+,Y4q~( aggregate at constant price 按固定价格计算的总体数字
Ax9A-| aggregate demand 总需求
3GMrdG?Y aggregate gross position 总持仓量
76u \# {5 aggregate limit 总限额
dV^ck+ aggregate of salaries tax 合计薪俸税
j*~z.Q | aggregate performance 总体表现；总体业绩
oHF ,k aggregate supply 总体供应
4F!%mMq aggregate surplus 总盈余
[vnxp/v/< aggregate total 整体总额
|-%dN }O aggregate value 总值；合计价值
yb\!4ml aggregated basis 合计基准
^a| aggregated net chargeable income 合计应课税入息实额
s -F3(mc( aggregation 合并计算；合计；总和
-AQ
7Bd aggregation of incomes of husband and wife 夫妇入息合并计算
R-2Aby ts2 aggregation of property 财产的总和
d7Z$/ $ agio 差价；贴水
I]Z"?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》
2Y;iq R Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M{=p0?X 《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》
& $h#9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
dd@
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s 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
vtz bF1?O Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3=0b 《香港政府和大韩民国政府关于相互促进和保护投资协定》
b8 6c[2 agreement for a settlement 授产协议
Ng*O/g`%L agreement for assignment 转让协议
xo( >nFjo agreement for sale 售卖协议；买卖协议
>QB Dxm agreement for sale and purchase 买卖协议
Zlv`yC*r agreement for the payment of interest 支付利息协议
@y|JIBBRc agreement for the repayment of money 还款协议
\Awqr:A& agreement of reinsurance 再保险协议
!$Arc^7r Agricultural Bank of China 中国农业银行
w-Q=oEt air passenger departure tax 飞机乘客离境税
R78P](1\> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
mE9ytFH\k airport tax 机场税
~`0=-Qkd alcohol duty 酒精税
("=B,%F_ alienation 让与；让渡；转让
A8ClkLC;I alimony 生活费；赡养费
JaN53,&< All Ordinaries Index [AOI] 所有普通股指数
7+$P6[* all risks 全险；综合险
n]K {-C; All Sales Record for Stock Market 《股票市场成交报告》
+1eb@b X Allied Capital Resources Limited 新联财务有限公司
Gd|jE all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ZC D Xy allocation letter 拨款信件
SPINV. allocation of fund 分配款项；预留款项
cd g &) allocation of profit 利润分配；溢利分配
b\xse2# allocation warrant 拨款令
=05jjR1 allotment 分配；配股
Qq p= allotment notice 股份配售通知；配股通知
:x!'Eer
n allotment of shares 股份分配
)r
XUJ29. allowable 可获宽免；免税的
<fD bz1Q;l allowable business loss 可扣除的营业亏损
tU-jtJ allowable expenses 可扣税的支出
A*W/Q<~I allowance 免税额；津贴；备抵；准备金
* [b ~2 allowance for debts 债项的免税额
prGp/"E allowance for depreciation by wear and tear 耗损折旧免税额
zKf0 :X allowance for funeral expenses 殡殓费的免税额
:eSwXDy& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
KPa@~rU allowance for repairs and outgoings 修葺及支出方面的免税额
- ysd`& allowance to debtor 给债务人的津贴
raZ0B,;eFu alteration of capital 资本更改
?!bA#aSbl5 alternate trustee 候补受托人
T 6=~vOzTJ amalgamation 合并
<7j"C cJzZ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
GJB MaT ambit of charges 征税范围；收费范围
@nM+*0
$d amended valuation 经修订的估值
>NA{* *$0 American Commodities Exchange 美国商品交易所
bhCAx W American Express Bank Limited 美国运通银行
ahw 0}S American Stock Exchange 美国证券交易所
?'OL2 ~ amortization 摊销
t k+t3+ amount due from banks 存放银行同业的款项
.b<wNUzP amount due from banks abroad 存放海外银行同业的款项
l R^W*w4y amount due from holding companies 控股公司欠款
zzX9Q: amount due from local banks 存放本港银行同业的款项
{<2q amount due to banks 银行同业的存款
l,
-q:8 amount due to banks abroad 海外银行同业的存款
NOtwgZ- amount due to holding companies 控股公司存款
Y_nlIcu amount due to local banks 本港银行同业的存款
-M-y*P) amount due to outport banks 外埠银行同业的存款
8qs 8QK amount for note issue 发行纸币的款额
rU7t~DKS amount of bond 担保契据的款额
9|>5;Ej amount of consideration 代价款额
B (pHo&ox
amount of contribution 供款数额
U> {CG+X amount of indebtedness 负债款额
31mlnDif amount of principal of the loan 贷款本金额
r m dG"s amount of rates chargeable 应征差饷数额
^K!R4Y4t amount of share capital 股本额
;Y$d !an0 amount of sums assured 承保款额
:;o?d&C amount of variation 变动幅度
ts f !Q amount of vote 拨款数额
a&gf0g;@I amount payable 应付款额
>soSOJ[ amount receivable 应收款额
2 /l4,x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{G _|gs analysis 分析
vtTXs]> ancillary risk 附属风险
>fgV!o4 annual account 周年帐目；周年帐目报表；年度决算；年结
w M#q [m; annual accounting date 年结日期
_;k))K^ annual allowance 每年免税额；年积金；年度津贴；年津
Le,+ jm annual balance 年度余额
}Q{4G annual disposable income 每年可动用收入
C,5Erb/ annual estimates 周年预算
4cAx9bqA annual fee 年费
jq+:&8!8(e annual general meeting 周年大会
|d_ rK2 annual growth rate 年增率；每年增长率
l4q7,%G annual long-term supplement 长期个案每年补助金
~# iAW@ annual pensionable emolument 可供计算退休金的年薪
w%f51Ex annual report 年报
T`) uR*$ Annual Report on the Consumer Price Index 《消费物价指数年报》
~VJP:Y{[ annual return 周年报表；周年申报表；每年报税表格
#EO] ,!JM Annual Return Rules 《周年报表规则》
E>qe hs,g annual review of consumer prices 每年消费物价回顾
cONfHl{ annual roll-forward basis 逐年延展方式
` aaT
#r annual salary 年薪
2Zw]Uu`sb annual statement 年度报表；年度决算表
/S%!{;: 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
|r53>,oR<: annuitant 年金受益人
S3YAc4 annuity 年金
s _`y"' ^ annuity contract 年金合约
'Ie!%k ^ annuity on human life 人寿年金
jp-]];:aPJ antecedent debt 先前的债项
J i:0J} ,m ante-dated cheque 倒填日期支票
. n) 0@X! anticipated expenditure 预期开支
%gXNWxv anticipated net profit 预期纯利
Y ^uYc} anticipated revenue 预期收入
8j!(*'J. anti-inflation measure 反通货膨胀措施
p 9iCrqi anti-inflationary stance 反通货膨胀立场
_ 4+ =S)$ apparent deficit 表面赤字
] Oe[;<I apparent financial solvency 表面偿债能力
m{0u+obi&w apparent partner 表面合伙人
JT 5+d , application for personal assessment 个人入息课税申请书
,
-S n application of fund 资金应用
/4u:5G application to release as liquidator and to destruct the books of accounts and documents
8\8%FSrc 申请免除清盘人职务及毁灭帐簿与文件
OTwXc*2u ] appointed actuary 委任精算师
I,!>ZG@6 appointed auditor 委任核数师；委任审计师
wGA%h.[M| appointed trustee 委任的受托人
1z =}`,?> appointer 委任人
WFF pW{ apportioned pro rata 按比例分摊
nB86oQ/S apportionment 分配；分摊
1V1T1 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!)'|Y5 o apportionment formula 分摊方程式
=_H)5I_\ apportionment of estate duty 遗产税的分摊
.#ATI<t appraisal 估价；评估
zGE{Z A appreciable growth 可观增长
= DXvt5G appreciable impact 显着影响
}#U3vMx( appreciable increase 可观增长
dLTA21b # appreciation 增值；升值
lpeo^Y}N appreciation against other currencies 相对其他货币升值
>.#tNFAs appreciation of the exchange value of Hong Kong dollar 港元汇值上升
'P~6_BW appreciation tax 增值税
Q*AgFF%wn appropriation 拨款；拨用；拨付
T 9?!.o appropriation account 拨款帐目
VEg/x z4c Appropriation Bill 拨款法案
AkR ZUj\ appropriation-in-aid system 补助拨款办法
_k.gVm approved assets 核准资产
6 0Obek ` approved basket stock 认可一篮子证券
_fANl}Mf: approved budget 核准预算
e E;")t, approved charitable donation 认可慈善捐款
' k[gxk|d2 approved charitable institution 认可慈善机构
f*~z| approved currency 核准货币；认可货币
dCM*4B< approved estimates 核准预算
F`YxH*tO 7 approved estimates of expenditure 核准开支预算
<x2 F5$@ approved overseas insurer 核准海外保险人
gb/M@ 6/j approved overseas trust company 核准海外信托公司
]j?Kn$nv*S approved pooled investment fund 核准汇集投资基金
x+5y287# approved provident fund scheme 认可公积金计划
T89VSB~ approved provision 核准拨款
f7QX"p&P approved redeemable share 核准可赎回股份
f^X\ N/ approved regional stock 认可地区性证券
_ a,XL<9 I approved retirement scheme 认可退休金计划
B 9AE* approved subordinated loan 核准附属贷款
W4(O2RU arbitrage 套戥；套汇；套利
[u 2)kH$ arbitrageur 套戥者；套汇者
6 _\j_ $ arbitrary amount 临时款项
i hdtq arrangement 措施；安排；协定
3$ 1 z arrears 欠款
'$n#~/#} arrears of pay 欠付薪酬
> jDx-H .N arrears of revenue 逾期未收税款；逾期未收的帐项
;M Z@2CO articles of association 组织章程；组织细则；组织章程细则
8?7 :sfc Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
iP~dH/B|v ascertainment of profit 确定利润
15FGlO<< "Asia Clear" “亚洲结算系统”
}~28UXb23 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>xE{&
): Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/1q] D8 Asian Development Fund [ADF] 亚洲发展基金
mD p|EXN Asian dollar bond 亚洲美元债券
Z;JZ<vEt92 Asian dollar market 亚洲美元市场
9#@CmiIhy Asian dollar rate 亚洲美元利率
vXM``| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
\i#0: 3s. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
+C !A@ asked price 沽盘；喊价；索价；卖方报价
>, }m=X8 assessable income 应评税入息
K06/ D!RD4 assessable loss 应评税亏损
yw;!KUKb| assessable profit 应评税利润
".SQ*'Oc assessable value 应评税值
6Pa
jBEF assessed profit 估定利润
QP e}rQnm assessed value 经评估价值
\; A\ vQ[ assessment 评税；评定；估价；评税单
D0&{iZ( assessment number 评税编号；估价编号
z[wk-a+w assessment of additional tax 补加税评税
Kv:i h=? assessment of performance 业绩评估；实绩评价
E q va]
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a J Du_ asset price bubbles 资产价格泡沫
RFu ]vFff asset-backed securities 具资产保证的证券
c!%:f^7g assets accretion 资产增值
'HV}Tr assets and liabilities 资产与负债
PF(P"f.?D assets betterment statement 资产递增表；资产改进表
o^!
Zt 9 assets lending 实物放款；有抵押贷款
=>CrZ23B " assets of the company passing on the death 死者去世时转移的公司资产
h D/b O assets pledged as security for liabilities 用作负债抵押的资产
/vB%gq JvX assets portfolio 资产投资组合
s" ?&`S assets price 资产价格
xf@D<}~1 assets quality 资产质素
Pne[>}_l/ assets realization 资产变现
rLcQG assets refinancing arrangement 资产再集资安排
^ ffh assets securitization 资产证券化
y|X\ f! assets situated outside Hong Kong 在香港以外地方的资产
E
2D TE assets stripping 削减资产；拆卖资产
KV0e^c; assets value 资产值
JPk3T.qp assignee 承让人
LV 94i assignment 转让；转让书；转让契
:L Fw J assignment of interest 权益转让
|C S[>0mV! assignment of letters patent and trade mark 专利证书及商标转让
<u"#Jw/VP assignment of property 物业转让；物业转让书
yREO;m|o assignment right 转让权
n6nwda assignor 转让人
F7 7[fp associate 有联系的人；有关连人士；相联者；合伙人；联系人
XI,F^K Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
qD4 e] 5 associate member 附属会员
^dP@QMly6 associated body corporate 相联法人团体
"FaG5X( associated company 相联公司；联属公司
RS/%uxS? associated corporation 相联法团
Nu{ RF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
|[ |X 公认会计师公会〔英国〕
0p$?-81BJ Association of Futures Exchange Brokers 香港期货经纪协会
q#PGcCtu Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
MT#9 x> association of underwriters 承保人组织
nZN]Q9 assumption of control 接管
k>n^QHM assurance 担保；保险；转易；转易书
=k`(!r2"# assurance of interest 权益的转易
_ #l b\ at 19XX price 按一九ＸＸ年价格计算
);;UNO21+ at a discount 按赔价计算；按贴水价格计算；打折扣
Z-H Kdv!d at a premium 按溢价计算；按升水价格计算
u6jJf@!ws at call 通知付款；按通知
(s{%XB:K at constant market price 按固定市价计算
A f0E _ at constant price 按固定价格计算
a @,tf'Sr at cost 按成本计算
Zk }e?Grc at current market price 按当时市价计算；按现时市价计算
?#D@e5Wf at current price 按当时价格计算；按现时价格计算
Z#;ieI\ at factor cost 按要素成本计算；按生产要素成本计算
e= "/oo at money-of-the-day price 按付款当日价格计算
a+m q=K at or better 按指定或较佳价位〔买卖指令〕
A Sy7 ")5 at par 按面值计算；平价
VkhK2 at sight 见票即付
Z/uRz]Hi at the close 按收市盘
qg6Hk:^r at the opening 按开市盘
, l7ty#j attestation 见证；见证条款
6aQ{EO-]'= at-the-money option 平价期权
jO:<"l^+u attorney 受权人；受托代表人
}+ #ag:M attornment 新拥有人承认书
,-DE;l^Q= attributable profit 可归属利润
JEBo!9 attributable share value 可归属股份价值
" Jnq~ 7] Auckland Stock Exchange 奥克兰证券交易所
? *I9 auction 拍卖
W.:k E|a.g auctioneer 拍卖商
hY'"^?OP audit 审计；核数
dt3Vy*zL Audit Commission 审计署
9i|6 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
0#*\o1r\p 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〕
'}4[m>/ audit review 帐目审查
W {d x\+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Z {_'V+Q1 audited account 审计帐目；经审计的帐目
Qn%*kU0X audited annual account 经审计的周年帐目
5I(`
s#O audited balance sheet 经审计的资产负债表
) _2! 1 auditor 核数师；核数主任；审计师
S% xGXmZ auditor's certificate 核数师证明书；审计师证明书
cB<0~& auditor's report 核数师报告；审计师报告
;co{bk|rj Aussie bond 澳元债券
D|-]"(2i austerity budget 紧缩预算
nNilT J
Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
(%+DE4? Australia All Ordinaries Index 澳洲所有普通股票指数
^QW%< X Australian Dollar [AUD] 澳元
R!pV`N Australian Options Market 澳大利亚期权市场
&<^@/osi Australian Securities Commission 澳洲证券事务监察委员会
! >S' eXt Australian Society of Certified Practising Accountants 澳洲执业会计师公会
x=au.@psBS Australian Stock Exchange 澳大利亚证券交易所
V` fh,(: Austrian Schilling [ATS] 奥地利先令
J;_JH lK authentication 认证；鉴证
Rb#Z\e}e- authority to purchase 委托购买证；委购书
]r"{G*1Q
9 authorization 认可；核准；授权；授权书
RXx
+rdF0 authorization by direction 指示授权
[>_( q|A6+ authorization by instruction 指令授权
W+K=M*^D;c authorization by warrant 令状授权
053W2Si authorization of unit trust 单位信托的认可
H#Og0gEE}5 authorized agent 指定代理人
V">Uh@[J_ authorized capital 法定资本
DD3J2J authorized clerk 出市员
3?5
~KxOE( authorized dealer 认可交易商
(J^
Tss authorized financial institution 认可财务机构
":-)mfgGU authorized fund 认可基金
A<.Q&4jb authorized fund house 获授权的基金公司；认可基金公司
? ! 1uw authorized institution 认可机构
F~ l3?3ZV authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?ST}0F00} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[#R%jLEJ2 authorized insurer 获授权保险人；获认可承保人
1@nR.v "$ authorized investment 特准投资项目
SV\x2^Ea0 authorized person 获授权人
s9 E: 6 authorized representative 获授权代表
WVN Q} KY authorized share capital 法定股本
}=GyBn Xu automated quotation system 自动报价系统
iPFYG Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B EI/OGp 自动交易系统〔香港期货交易所有限公司〕
#J LDj(a? automatic adjustment mechanism 自动调整机制
GO?-z 0V automatic adjustment system 自动调整系统
~l}TlRqL Automatic Clearing House 自动票据交换所
^c(PZ,/#JB automatic exchange rates accumulation system 自动化汇率累集系统
BklB3*n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
E$ngmm [ automatic teller machine [ATM] 自动柜员机
g3Xz- autopay 自动转帐
<hK$Cf_ available assets 可用资产
PO%]Jme available fiscal reserve 现存财政储备
|t]9RC.;7 available profit 可用利润
ToMX7x z6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
.i=%gg average 平均；平均数；海损
D{l.WlA. average basic salary 平均基本薪金
h
|lQ TT average consumer expenditure 平均消费开支；一般消费开支
&^uzg&,; average cost 平均成本
5r+0^UAO:J average cost of land production 增辟土地平均成本
%DV@ 2rC< average daily turnover 平均每日成交额
S|>Up%{n[ average daily wage rate 平均每日工资率
I Mv^ 9T: average expenditure pattern 平均开支模式
Qs?+vk?*h average growth rate 平均增长率
s? 6 7@\ average net fixed assets 固定资产平均净值
d#b{4zF" average of relatives 相对价格平均数
q?^0
o\ average price 平均价格
q!H 3JL average propensity to consume 平均消费倾向；一般消费倾向
# /tdZ0 average propensity to save 平均储蓄倾向；一般储蓄倾向
fF d9D=EW. average rate 平均率
O UdeQO? average revenue 平均收入；平均收益
Ch.T} % average stock 平均库存；平均存货
"=".ne average yearly rent 平均年租
E%;'3Qykva avoidance of double taxation 避免双重课税
PCLSY8N avoidance of tax 避税
