A:
;UU`k k A share Ａ股；甲类股份
MaMP7O|W abatement of tax 减税；减扣免税额
p./9^S
ABN AMRO Bank N.V. 荷兰银行
eI20)t`j above-the-line expenditure 线上项目支出；经常预算支出
)96tBA%u above-the-line receipt 线上项目收入；经常预算收入
pZeJ$3@vk ABSA Asia Limited 南非联合亚洲有限公司
_. )6~ absolute change 绝对数值变更
2c)Ez? absolute expenditure 实际开支
{=3&_/9s){ absolute guideline figure 绝对准则数字
~w
Ekbq= absolute interest 绝对权益
r}? uZ"]=? absolute order of discharge 绝对破产解除令
PBkTI2 v absolute profit margin 绝对利润幅度
i
n $~(+ absolute value 实值；绝对值
b!lS=zIN absolutely vested interest 绝对既得权益
zDakl*
absorbed cost 已吸收成本；已分摊成本
6*W7I- A absorption 吸收；分摊；合并
_k'?eZB absorption rate 吸收率；摊配率；分摊率
!>E$2}Q|] ACB Finance Limited 亚洲商业财务有限公司
,)u1r3@I^ acceptable form of reciprocity 合理的互惠条件
Twd Y6E3` acceptable rate 适当利率；适当汇率
>#u9W'@| acceptance agreement 承兑协议
wqx9 acceptance for honour 参加承兑
LH_VdLds acceptor 承兑人；接受人；受票人
Sbzx7 * X acceptor for honour 参加承兑人
N [qNSo| accident insurance 意外保险
zE,1zBS< Accident Insurance Association of Hong Kong 香港意外保险公会
}BFX7X accident insurance scheme 意外保险计划
7+'&(^c accident year basis 意外年度基准
$[S)A0O accommodation 通融；贷款
gUa-6@ accommodation bill 通融票据；空头票据
2!kb? accommodation party 汇票代发人
h^ o@=%b account balance 帐户余额；帐户结余
5rX_85 ] account book 帐簿
l&JV.}qGB8 account collected in advance 预收款项
3ncL351k account current book 往来帐簿
\+iZdZD account of after-acquired property 事后取得的财产报告
rS|nO_9 f account of defaulter 拖欠帐目
Iu V7~w account payable 应付帐款
NCX`-SLv account payee only [A/C payee only] 只可转帐；存入收款人帐户
Zb&5)&'X account receivable 应收帐款
i>j(Ds v account receivable report 应收帐款报表
`f)X!S2l account statement 结单；帐单；会计财务报表
xR~9|H9a account title 帐户名称；会计科目
QgF2 f/;! accountant's report 会计师报告
td!YwN* Accountant's Report Rules 会计师报告规则
Xd 5 vNmQn accounting and auditing procedure 会计与审计程序；会计与核数程序
'QOV! D Accounting Arrangements 《会计安排》
Z [Q jl* accounting basis 会计基础
3[*x'"Q;H accounting by Official Receiver 破产管理署署长呈交的帐目
%(}%#-X Accounting Circular 《会计通告》
)B$Uo,1 accounting class 会计类别
X$A[~v accounting date 记帐日期；会计结算日期
8"=E 0(m accounting for money 款项核算
?B{,%2+ Accounting Officer 会计主任
P*!~Z *" accounting period 会计报告期；会计期
9O4\DRe5c accounting policy 会计政策；会计方针
|s! <vvp] accounting practice 会计惯例
16-1&WuY@ accounting principle 会计准则
!n^7&Y[N; accounting record 会计记录
z( dDX%k@ accounting report 会计报告
nvInq2T 1 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,R$U(,>_0 Accounting Society of China 中国会计学会
=v !'? accounting statement 会计报表
f^]^IXzXw. accounting system 会计制度；会计系统
n!?^:5=s accounting transaction 会计事项；帐务交易
?910ki_ accounting treatment 会计处理
zq Cr'$ accounting year 会计年度
P0c6?K6 j accretion 增值；添加
fG" 4\A accrual 应计项目；应累算数目
kN g{ accrual basis 应计制；权责发生制
eW\C@>K e accrual basis accounting 应计制会计；权责发生制会计
bbG!Fg=qQ? accrue 应累算；应计
bMGU9~CeJ accrued benefit 应累算利益
6[T)Q ^0` accrued charges 应计费用
FT;I|+H*P accrued cumulative preference share dividend 应累算的累积优先股股息
os[i accrued expenses 应累算费用
c~)H" n accrued interest payable 应付利息；应计未付利息
rD!UP1Nb accrued interest receivable 应收利息；应计未收利息
_m@ +d>f_ accrued right 累算权益
ALi3JU accruing profit 应累算的利润
Iy;bzHXs accumulated fiscal reserve 累积财政储备
|'QgL0?
accumulated profit 累积利润；滚存溢利
DR <=C`<4( accumulated reserve 累积储备
Hd $ {I", accumulation of surplus income 累积收益盈余
k vF[d{l acquired assets 既得资产
W@t{pXwLv acquisition 收购；购置；取得
0RF<:9@x2 acquisition cost 购置成本
fO{'$ ?K acquisition expenses 购置费用
zbZN- j# acquisition of 100% interest 收购全部股权
Or RU$5Lo acquisition of control 取得控制权
-Gj."ks acquisition of fixed assets 购置固定资产
$h|8z acquisition of shell “买壳”
.2f0e[J acquisition price 收购价
q^Ui2 act of God 天灾
g{e@I;F acting partner 执事合伙人
%df[8eX { active market 买卖活跃的市场；交投畅旺的市场；旺市
>>.4@ active partner 积极参与的合伙人
k/m-jm_h active trading 交投活跃
_zG[ b/:p actual circulation 实际流通
xX~;
/e&, actual cost 实际成本
Gj- *D7X5 actual expenditure 实际开支；实际支出
MT^krv(G actual income 实际入息；实际收入；实际收益
?'mi6jFFh actual market 现货市场
}kF*I @:g actual price 现货价；实际价格
mNQ*YCq. actual profit 实际利润
nV_[40KP_ actual quotation 实盘；实际价位；实际报价
K*aGz8N actual year basis 按实际年度计算
umI6# Vd`= actuals 实货
Senb_ ? actuarial investigation 精算调查
+Gl G.6 actuarial principle 精算原则
l~#%j( Yo actuarial report 精算师报告
'-[?iF@l Actuarial Society of Hong Kong 香港精算学会
t}fU 2Yb actuarial valuation 精算师估值
G|LcTV actuary 精算师
E>&oe&`o' ad referendum agreement 暂定协议；有待覆核的协定
PbIi r= ad valorem duty 从价税；按值征税
< /li<1 ad valorem duty system 从价税制
NGAja jB ad valorem fee 从价费
osPrr QoH ad valorem tariff 从价关税
:rnj>U6<> additional allowance 额外免税额
s}Q*zy additional amount for unexpired risk 未过期风险的额外款额
2 X`5YN; additional assessable profit 补加应评税利润
nD!5I@D additional assessment 补加评税
te
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e$4$G<8;y additional commitment vote 额外承担拨款
kWxcB7)uk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%R-KkK<S additional dependent parent allowance 供养父母额外免税额
FQO>%=&4 additional provision 额外拨款
HyJ&;4rf additional stamp duty 附加印花税
T?EFY}f additional tax 补加税罚款；补加税款
tS
sDW!!M Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#RTiWD[o adjudged bankrupt 被裁定破产
^T_2 s adjudicated bankrupt 裁定破产人
;oJCV"y6$ adjudication fee 裁定费；评定印花税额手续费；评估契据费
^ j T1q_0 adjudication of bankruptcy 裁定破产；宣告破产
T`K4n U# adjudication of insolvency 裁定无力偿还债务
mAuN* ( adjusted actual 经调整的实数；调整后的实数
ct@i]}"` adjusted current assets 经调整的流动资产；调整后的流动资产
,_U3p , adjusted figure 经调整的数字；调整后的数额
A>Xt 5vk+ adjusted liabilities 经调整的负债；调整后的负债
>OW>^%\!1 adjusted loss 经调整的亏损；调整后的亏损
.WpvDDUK3 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
11BfJvs: adjusted profit 经调整的利润；调整后的利润
o WcBQ| adjusted surplus 经调整的盈余额；调整后的盈余额
;0Mg\~T~' adjusted value 经调整的价值；调整后的价值
> m##JzWLr adjustment 调整；修订；理算〔保险〕
NSDls@m adjustment centre 调剂中心
l3;MjNB ^V adjustment lag 调整过程的时间差距；调整时差
ky{-NrK adjustment mechanism 调整机制
DtOL=m]s adjustment of loss 亏损调整
dH +oV` adjustment process 调整过程；调整程序
>@i {8AD adjustment range 调整幅度
4qmaL+Q administered exchange rate 受管制汇率
)/4U]c{- Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
w f/DLAC administration expenses 行政费用
h G
qZB administration fee 手续费；行政费
tN&_f ==e administration in bankruptcy 破产管理
&?#!%Ds administration order 遗产管理令
z|WDqB%/I administrator 管理人；遗产管理人
Nh+ZSV4WJ: administrator of the estate 遗产管理人
.>+jtp} admission of debt 债项承认书
p WLFJH}N admission of proof 接纳债权证明
Ukg iSv+ advance 放贷款项；垫付款项；预支款项；预付款项
'`/w%OEVC5 advance account 暂支帐目；预付款帐户
U
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6dQ]=]; advance from shareholder 股东垫款
.+2@(r advance pending reimbursement 预支以待日后付还
cP &XkAQ advanced economy 先进经济体系
{ ,
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;&U! g& advances warrant 垫款令
1` l10f qU advancing 贷出
QP1 bm]QYA adverse balance 逆差
TI^M9;b adverse exchange 逆汇
1xt N3{c advertisement addressed to shareholders 在报章刊登的致股东通告
ZY{zFg9 advice for collection 托收通知书
^laf!kIP advice of drawing 提款通知书；汇票通知书
4KT-U6zNx advice of payment 付款通知
UWW_[dJr Advisory Committee [Securities and Futures Commission]
hw B>@r2 谘询委员会〔证券及期货事务监察委员会〕
M$+2f.(>k) Advisory Committee on Diversification 经济多元化谘询委员会
Y|y X]\, affidavit 誓章；遗产申报誓章
B4ky%gF4 affidavit of no receipt 述明无收款的誓章
8jm\/?k| affiliate 联号；联营公司；附属公司
M,/{ 53 affiliated company 附属公司；联号；联营公司
q? 2kD"%$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@Yy']!Ju affordability 负担能力
H/BU2s a African Development Bank [AfDB] 非洲开发银行
b8TwV_&|X after-acquired property 事后取得的财产
5$Aiez~tBq after-hours dealing 市后交易
=~F.7wq*^ after-tax profit 税后盈利；税后利润；税后溢利
DTp| he agency agreement 代理协议
6n5>{X agency expenses 代理机构的开支
HA::(cXL agency fee 代理费
HT6+OK(~dJ Agency Law 《代理法》
u s3fBY' agent 代理人；承销人
pi?[jU[Tn agent of company 公司代理人
E1V;eoK.D agent's fee 代理人费；经纪费
"
H; i Av aggregate 总计；总数；总体数字
A3c&VT6Q aggregate amount 总款额；总额
# + 6t| aggregate assets and liabilities 总体资产与负债
T!pj v8y@R aggregate at constant price 按固定价格计算的总体数字
q'4qSu
aggregate demand 总需求
eE- c40Bae aggregate gross position 总持仓量
0Rze9od]$ aggregate limit 总限额
l1wYN,rv aggregate of salaries tax 合计薪俸税
>5 +]~[S aggregate performance 总体表现；总体业绩
s^Wh! :>r/ aggregate supply 总体供应
^VAvQ(b!:i aggregate surplus 总盈余
gyAKjLqqpi aggregate total 整体总额
FQGh +.U aggregate value 总值；合计价值
] eD5It\ aggregated basis 合计基准
L#X!. aggregated net chargeable income 合计应课税入息实额
V=DT .u aggregation 合并计算；合计；总和
+/Q ?<*[ aggregation of incomes of husband and wife 夫妇入息合并计算
zM W [Xx! aggregation of property 财产的总和
+7|Q d}\X agio 差价；贴水
t_Rpeav 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》
/ pOK4" Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*>f-UNV 《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》
Nw=mSW^E Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
s0bWg$ 《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》
yqKERdm Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+ ZxG<1& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
AB1, G|L agreement for a settlement 授产协议
1} h''p agreement for assignment 转让协议
#}U*gVYe agreement for sale 售卖协议；买卖协议
^lYa9k agreement for sale and purchase 买卖协议
1L:sck5k agreement for the payment of interest 支付利息协议
Bk9 ? = agreement for the repayment of money 还款协议
X P'7+/A agreement of reinsurance 再保险协议
|.c|\e z/ Agricultural Bank of China 中国农业银行
("$ ,FRTQ: air passenger departure tax 飞机乘客离境税
mFu0$N6]H Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5\|u]
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M4m90C;dq alcohol duty 酒精税
I:9jn" alienation 让与；让渡；转让
,}hJ ) alimony 生活费；赡养费
e FiUB All Ordinaries Index [AOI] 所有普通股指数
&@anv .D all risks 全险；综合险
G,6Zy-Y9 All Sales Record for Stock Market 《股票市场成交报告》
_6 ,T b] Allied Capital Resources Limited 新联财务有限公司
9X6l`bo' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
F"*.Q q allocation letter 拨款信件
dDoKmuY>5 allocation of fund 分配款项；预留款项
#Z.2g]. allocation of profit 利润分配；溢利分配
!p#+I= allocation warrant 拨款令
/"*eMe!= allotment 分配；配股
5v@- .p allotment notice 股份配售通知；配股通知
y wS2` ( allotment of shares 股份分配
q q1@v0 allowable 可获宽免；免税的
bPHqZ*f allowable business loss 可扣除的营业亏损
Z 71.* allowable expenses 可扣税的支出
%x G3z7; allowance 免税额；津贴；备抵；准备金
4fp]z9Y allowance for debts 债项的免税额
GDUOUl& allowance for depreciation by wear and tear 耗损折旧免税额
-g;cg7O#( allowance for funeral expenses 殡殓费的免税额
a1n j}1M% allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3 ] u[NR allowance for repairs and outgoings 修葺及支出方面的免税额
<h7FS90S allowance to debtor 给债务人的津贴
&lp5W)D alteration of capital 资本更改
E")g1xGaK alternate trustee 候补受托人
O5 ?Gv??@ amalgamation 合并
C0b OPn ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%m5&U6 ambit of charges 征税范围；收费范围
I/
q>c2Pw$ amended valuation 经修订的估值
^&mJDRe American Commodities Exchange 美国商品交易所
%Qc5 _ of American Express Bank Limited 美国运通银行
#^FDFl American Stock Exchange 美国证券交易所
ILQB%0! amortization 摊销
D+"-( k amount due from banks 存放银行同业的款项
&+Iv "9 amount due from banks abroad 存放海外银行同业的款项
mm,be. amount due from holding companies 控股公司欠款
It
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;[~:Y[N amount due to banks 银行同业的存款
ZLRAiL amount due to banks abroad 海外银行同业的存款
g) @d(EYY amount due to holding companies 控股公司存款
UZ"jQJQ amount due to local banks 本港银行同业的存款
n2#Yw}7^,o amount due to outport banks 外埠银行同业的存款
DfJHH)Ry} amount for note issue 发行纸币的款额
RXF%A5FXh amount of bond 担保契据的款额
2UF
,W] amount of consideration 代价款额
}j. [h;C6 amount of contribution 供款数额
6HyndB^ amount of indebtedness 负债款额
">pt, QV amount of principal of the loan 贷款本金额
'"/Yk=EmlU amount of rates chargeable 应征差饷数额
q0l=S+0 amount of share capital 股本额
aN/0'V|&ym amount of sums assured 承保款额
}wh
sZ amount of variation 变动幅度
= /b WS,= amount of vote 拨款数额
g;Lk 'Ky6 amount payable 应付款额
j$z<wR7j0 amount receivable 应收款额
'.mHx#?7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
0;bi*2U analysis 分析
RTgR>qI&) ancillary risk 附属风险
| <q9Ee annual account 周年帐目；周年帐目报表；年度决算；年结
gPu0j4 &- annual accounting date 年结日期
JXBTd=r_oM annual allowance 每年免税额；年积金；年度津贴；年津
#cRw0bn: annual balance 年度余额
7oK7f=*Q annual disposable income 每年可动用收入
:+m8~n$/ annual estimates 周年预算
B?G!~lQ )o annual fee 年费
nb GB84 annual general meeting 周年大会
#`>46T annual growth rate 年增率；每年增长率
#s-^4znv9 annual long-term supplement 长期个案每年补助金
dD Zds
k+! annual pensionable emolument 可供计算退休金的年薪
HaUfTQ8 annual report 年报
ZM~kc|& Annual Report on the Consumer Price Index 《消费物价指数年报》
PU6Sa-fQ2, annual return 周年报表；周年申报表；每年报税表格
APC,p," Annual Return Rules 《周年报表规则》
BV8- \R@ annual review of consumer prices 每年消费物价回顾
?1G7=R annual roll-forward basis 逐年延展方式
79?%g= #= annual salary 年薪
lhk[U!># annual statement 年度报表；年度决算表
.|pyloL. 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
u6,NQ^4 annuitant 年金受益人
I,:R~^qJ8v annuity 年金
G q" [5r" annuity contract 年金合约
R6N+c\W annuity on human life 人寿年金
Imi#$bF6 antecedent debt 先前的债项
6U`<+[K7 ante-dated cheque 倒填日期支票
d0;$k, anticipated expenditure 预期开支
yz CQ anticipated net profit 预期纯利
jBTXs5q anticipated revenue 预期收入
J9kmIMq-C anti-inflation measure 反通货膨胀措施
FHu
-'; anti-inflationary stance 反通货膨胀立场
c~1X/,biA apparent deficit 表面赤字
n S53mLU) apparent financial solvency 表面偿债能力
*,UD&N_)*6 apparent partner 表面合伙人
i"h '^6M1 application for personal assessment 个人入息课税申请书
,1s ,G]%M application of fund 资金应用
Gxtb@` f application to release as liquidator and to destruct the books of accounts and documents
I4%p?'i,C 申请免除清盘人职务及毁灭帐簿与文件
7h3#5Y appointed actuary 委任精算师
*f? z$46 appointed auditor 委任核数师；委任审计师
Gg\805L@ appointed trustee 委任的受托人
wQ4 IQ! appointer 委任人
#s!q(R c apportioned pro rata 按比例分摊
q Z,7q apportionment 分配；分摊
3y9K' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
7q' _]$ apportionment formula 分摊方程式
>z` ^Q [ apportionment of estate duty 遗产税的分摊
RO([R=.`/ appraisal 估价；评估
Z ]1=nSv appreciable growth 可观增长
eu]t.Co[X appreciable impact 显着影响
Nf#8V| appreciable increase 可观增长
RcASFBNpS appreciation 增值；升值
!F |mCEU appreciation against other currencies 相对其他货币升值
(&w'"-` appreciation of the exchange value of Hong Kong dollar 港元汇值上升
lYS+EVcR appreciation tax 增值税
me#?1 r appropriation 拨款；拨用；拨付
$ON4 nx appropriation account 拨款帐目
abHW[VP9 Appropriation Bill 拨款法案
Vu%XoI)<KY appropriation-in-aid system 补助拨款办法
vBM uV pzO approved assets 核准资产
Xy74D/ocui approved basket stock 认可一篮子证券
P~>E approved budget 核准预算
j &#A 9! approved charitable donation 认可慈善捐款
hU}!:6G%[P approved charitable institution 认可慈善机构
98%M`WY approved currency 核准货币；认可货币
<h$Nh0 approved estimates 核准预算
1;\A./FVv approved estimates of expenditure 核准开支预算
a^ vXwY approved overseas insurer 核准海外保险人
# !m`A+!~! approved overseas trust company 核准海外信托公司
=*icCng approved pooled investment fund 核准汇集投资基金
fI/ ?2ZH approved provident fund scheme 认可公积金计划
Y\.d s%G approved provision 核准拨款
_e
]jz2j approved redeemable share 核准可赎回股份
`sS\8~A approved regional stock 认可地区性证券
uG|d7LS,% approved retirement scheme 认可退休金计划
,+u. FQv~ approved subordinated loan 核准附属贷款
=1JS6~CTLN arbitrage 套戥；套汇；套利
_?vh#6F arbitrageur 套戥者；套汇者
J H%^FF2 arbitrary amount 临时款项
[|=#~(yYQ arrangement 措施；安排；协定
,s%1#cbR arrears 欠款
YpAJ7 E|7 arrears of pay 欠付薪酬
"k8Yc<`u arrears of revenue 逾期未收税款；逾期未收的帐项
X `[P11` articles of association 组织章程；组织细则；组织章程细则
JQ>GKu~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
NV|[.g=lg ascertainment of profit 确定利润
6z/ ct|n "Asia Clear" “亚洲结算系统”
%{f a
. >6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
G2bZl%
,D Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+>em
!~3 Asian Development Fund [ADF] 亚洲发展基金
hnQDm$k Asian dollar bond 亚洲美元债券
GTj=R$%09 Asian dollar market 亚洲美元市场
>|)ia5# Asian dollar rate 亚洲美元利率
K/2k/\Jk[_ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
+h64idM{U Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6,Z fC<) asked price 沽盘；喊价；索价；卖方报价
M~0A-* N assessable income 应评税入息
}@6/sg
assessable loss 应评税亏损
2(-J9y| assessable profit 应评税利润
?P+n0S! assessable value 应评税值
z/JoU je assessed profit 估定利润
ArFsr assessed value 经评估价值
Kk}|[\fW assessment 评税；评定；估价；评税单
m3apeIEi[ assessment number 评税编号；估价编号
h\oAW?^ assessment of additional tax 补加税评税
kQ,#NR/q6 assessment of performance 业绩评估；实绩评价
}!5x1F! Assessor 评税主任
B! `Dj, _ asset price bubbles 资产价格泡沫
FS3MR9 asset-backed securities 具资产保证的证券
W\'njN assets accretion 资产增值
X{n7)kgL assets and liabilities 资产与负债
DcNQ2Zz ?% assets betterment statement 资产递增表；资产改进表
%idn7STJ} assets lending 实物放款；有抵押贷款
1]yOC)u"i assets of the company passing on the death 死者去世时转移的公司资产
>-2eZ(n)" assets pledged as security for liabilities 用作负债抵押的资产
[79 eq= assets portfolio 资产投资组合
m;=wQYFr{I assets price 资产价格
Mp *S +Plp assets quality 资产质素
Wc}opp assets realization 资产变现
DFgr,~ assets refinancing arrangement 资产再集资安排
uHBEpqC % assets securitization 资产证券化
Z P@or2No% assets situated outside Hong Kong 在香港以外地方的资产
Q 9(J$_: assets stripping 削减资产；拆卖资产
*]ROUk@K= assets value 资产值
bv.DW,l%' assignee 承让人
Q?f%]uGFQ assignment 转让；转让书；转让契
}(g`l)OX assignment of interest 权益转让
1g_(xwUp+ assignment of letters patent and trade mark 专利证书及商标转让
6sRe. ct< assignment of property 物业转让；物业转让书
yI&{8DCCw assignment right 转让权
[ }7j0& assignor 转让人
\2?p associate 有联系的人；有关连人士；相联者；合伙人；联系人
6^W6As0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Kn9O=?Xh; associate member 附属会员
+Za ew679 associated body corporate 相联法人团体
~R;9a"nr associated company 相联公司；联属公司
AM L8.wJ associated corporation 相联法团
jlmP1b9 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
HT]v S}s 公认会计师公会〔英国〕
_(CuuP$`I Association of Futures Exchange Brokers 香港期货经纪协会
%X)i-^T Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~s}0z&v^te association of underwriters 承保人组织
b-/zt Z@u assumption of control 接管
A)5-w `1 assurance 担保；保险；转易；转易书
4=j,:q assurance of interest 权益的转易
j3Ng] @N at 19XX price 按一九ＸＸ年价格计算
#RE at a discount 按赔价计算；按贴水价格计算；打折扣
V#j|_N1hm at a premium 按溢价计算；按升水价格计算
64Ot`=A" at call 通知付款；按通知
lpW|GFG at constant market price 按固定市价计算
h)%}O.ueB at constant price 按固定价格计算
Wvhg:vup at cost 按成本计算
}uI(D&?+h at current market price 按当时市价计算；按现时市价计算
A),nkw0X at current price 按当时价格计算；按现时价格计算
so* lV at factor cost 按要素成本计算；按生产要素成本计算
GZ L{~ 7n at money-of-the-day price 按付款当日价格计算
NDG3mCl at or better 按指定或较佳价位〔买卖指令〕
tMN^"sjf* at par 按面值计算；平价
~,
hPi at sight 见票即付
0D[D;MW at the close 按收市盘
$rB20 ! at the opening 按开市盘
-1tdyCez attestation 见证；见证条款
OD,"8JF at-the-money option 平价期权
|!r.p_Zt attorney 受权人；受托代表人
cJEO wAN attornment 新拥有人承认书
TBfX1v|Z) attributable profit 可归属利润
O"otzla attributable share value 可归属股份价值
5 z ebH Auckland Stock Exchange 奥克兰证券交易所
5rAI[r
9 auction 拍卖
ZE#f{qF( auctioneer 拍卖商
&&iZ?JteZ audit 审计；核数
<Sxsmf0" Audit Commission 审计署
S
("Zzq` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
K^V*JH\G 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
{HV$hU+_)Q audit review 帐目审查
e*O-LI2O Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8 S&K f>D audited account 审计帐目；经审计的帐目
q!i Mc audited annual account 经审计的周年帐目
L lP audited balance sheet 经审计的资产负债表
Qm| Q0u auditor 核数师；核数主任；审计师
'4PAH2&n auditor's certificate 核数师证明书；审计师证明书
,&S ^R yc auditor's report 核数师报告；审计师报告
U @Il:\I Aussie bond 澳元债券
;4jRsirx9 austerity budget 紧缩预算
7wt2 |$Qz Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
%21i#R`E Australia All Ordinaries Index 澳洲所有普通股票指数
=-M)2&~L~ Australian Dollar [AUD] 澳元
nZF(92v Australian Options Market 澳大利亚期权市场
b P>!&s_ Australian Securities Commission 澳洲证券事务监察委员会
ILt95 l Australian Society of Certified Practising Accountants 澳洲执业会计师公会
} z4=3 ' Australian Stock Exchange 澳大利亚证券交易所
UOn
L^Z} Austrian Schilling [ATS] 奥地利先令
qp(F}@ authentication 认证；鉴证
*}9i@DP1, authority to purchase 委托购买证；委购书
p100dJv q authorization 认可；核准；授权；授权书
20hF2V authorization by direction 指示授权
sSLs%)e|: authorization by instruction 指令授权
c5uT'P" authorization by warrant 令状授权
{}?;|&_ authorization of unit trust 单位信托的认可
a8T<f/qW k authorized agent 指定代理人
(fgX!G[W authorized capital 法定资本
O_*(:Z authorized clerk 出市员
xF)AuGdp\ authorized dealer 认可交易商
*_<P% J authorized financial institution 认可财务机构
Lc>9[! +# authorized fund 认可基金
;!<WL@C~ authorized fund house 获授权的基金公司；认可基金公司
Wt +, 6Cq authorized institution 认可机构
aq[ ;[$w authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
m1 7 8S3 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
S7-ka{S authorized insurer 获授权保险人；获认可承保人
e^g3J/aU authorized investment 特准投资项目
Jtj_R l
! authorized person 获授权人
W_EM
k authorized representative 获授权代表
$!c)%qDq authorized share capital 法定股本
%Z-^Bu8;y automated quotation system 自动报价系统
i2{xW`AcUh Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
fP`g#t)4Tu 自动交易系统〔香港期货交易所有限公司〕
/^~3Ib8Fw+ automatic adjustment mechanism 自动调整机制
} d / 5_X automatic adjustment system 自动调整系统
rs0 1@ Automatic Clearing House 自动票据交换所
, 63hO .4M automatic exchange rates accumulation system 自动化汇率累集系统
t&U PU&tY Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7<Fp3N 3 automatic teller machine [ATM] 自动柜员机
pv 2_A autopay 自动转帐
. xT8@] available assets 可用资产
s)$N&0\ available fiscal reserve 现存财政储备
-Iz&/u *}f available profit 可用利润
U;n$ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7%Zl^c>q average 平均；平均数；海损
4!Ez# \ average basic salary 平均基本薪金
wiWpzJz average consumer expenditure 平均消费开支；一般消费开支
s8| =1{ average cost 平均成本
so|5HR| average cost of land production 增辟土地平均成本
=
GirUW D average daily turnover 平均每日成交额
MnvFmYgxA average daily wage rate 平均每日工资率
ZF
:e6em average expenditure pattern 平均开支模式
mj0{Nd average growth rate 平均增长率
N9r} nqCN average net fixed assets 固定资产平均净值
:+ef|,:`/ average of relatives 相对价格平均数
lkf(t&vL2 average price 平均价格
.gNWDk0$Y average propensity to consume 平均消费倾向；一般消费倾向
VOBzB] average propensity to save 平均储蓄倾向；一般储蓄倾向
&6A'}9 Ch average rate 平均率
-f0Nb+AR average revenue 平均收入；平均收益
0$3\D S<E average stock 平均库存；平均存货
QRj>< TKi average yearly rent 平均年租
{aI8p }T avoidance of double taxation 避免双重课税
r]eeKV,{p avoidance of tax 避税
