A:
QD7>S(p A share Ａ股；甲类股份
owQLAV abatement of tax 减税；减扣免税额
2Ask] ABN AMRO Bank N.V. 荷兰银行
-0lpsF above-the-line expenditure 线上项目支出；经常预算支出
O=ci"2!\- above-the-line receipt 线上项目收入；经常预算收入
](^VEm}w; ABSA Asia Limited 南非联合亚洲有限公司
NeUpl./b absolute change 绝对数值变更
%$Mvq&ZZ absolute expenditure 实际开支
M, |o 2' absolute guideline figure 绝对准则数字
<4^a (Zh absolute interest 绝对权益
@ -g^R4e< absolute order of discharge 绝对破产解除令
*j8w"
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!i{@B absolute value 实值；绝对值
dA)7d77 absolutely vested interest 绝对既得权益
Z$Qlr:7 absorbed cost 已吸收成本；已分摊成本
|(Io(e absorption 吸收；分摊；合并
\U p<m>3\ absorption rate 吸收率；摊配率；分摊率
I5PaY.i ACB Finance Limited 亚洲商业财务有限公司
iQS?LksQX acceptable form of reciprocity 合理的互惠条件
h (jg7R acceptable rate 适当利率；适当汇率
%/s:G ) acceptance agreement 承兑协议
Onby=Y
o6 acceptance for honour 参加承兑
3K P6M= acceptor 承兑人；接受人；受票人
$
5 acceptor for honour 参加承兑人
v P? "MG accident insurance 意外保险
}Li24 JK Accident Insurance Association of Hong Kong 香港意外保险公会
^PO0(rh accident insurance scheme 意外保险计划
cYW F)WAog accident year basis 意外年度基准
;<MHDm D accommodation 通融；贷款
[BmondOx accommodation bill 通融票据；空头票据
DS-Kot(k(z accommodation party 汇票代发人
<"aPoGda account balance 帐户余额；帐户结余
e$ E=n account book 帐簿
# >[+6y]U! account collected in advance 预收款项
v-4e N1OS account current book 往来帐簿
SbrBlP: G account of after-acquired property 事后取得的财产报告
liPUK # account of defaulter 拖欠帐目
^hTq~ " account payable 应付帐款
\ /lH]u\x account payee only [A/C payee only] 只可转帐；存入收款人帐户
v&p\ r'w account receivable 应收帐款
$:F] O$A account receivable report 应收帐款报表
%]RzC`NZ account statement 结单；帐单；会计财务报表
F71.%p7C8" account title 帐户名称；会计科目
Bglh}_X accountant's report 会计师报告
yt r~} M% Accountant's Report Rules 会计师报告规则
< dh7*M accounting and auditing procedure 会计与审计程序；会计与核数程序
7teg*M{ Accounting Arrangements 《会计安排》
2A
{k>TjQ accounting basis 会计基础
Z6
(;~"Em accounting by Official Receiver 破产管理署署长呈交的帐目
c D]{ Nn Accounting Circular 《会计通告》
L@9 "6& accounting class 会计类别
" ?n~ /9` accounting date 记帐日期；会计结算日期
hZ5h(CQ?"# accounting for money 款项核算
Bu*ge~ Accounting Officer 会计主任
+*~?JT accounting period 会计报告期；会计期
i$ "B accounting policy 会计政策；会计方针
3x.|g accounting practice 会计惯例
V 1;n5YL accounting principle 会计准则
\*1pFX# accounting record 会计记录
EivZI<<a accounting report 会计报告
jja9:$# Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=)(sN"% Accounting Society of China 中国会计学会
L0_R2E A accounting statement 会计报表
u%3Z +[ accounting system 会计制度；会计系统
315Rk! {AJ accounting transaction 会计事项；帐务交易
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}6" accounting treatment 会计处理
\} P} H accounting year 会计年度
OT\[qaK accretion 增值；添加
r4D6g>)h1q accrual 应计项目；应累算数目
l^WFMeMD3a accrual basis 应计制；权责发生制
, B h[jb`y accrual basis accounting 应计制会计；权责发生制会计
[uW{Ap ~2 accrue 应累算；应计
@tRq(*(/: accrued benefit 应累算利益
2U)H2 % accrued charges 应计费用
HmAA?J} accrued cumulative preference share dividend 应累算的累积优先股股息
mS0*%[S { accrued expenses 应累算费用
?UQE ;0 B accrued interest payable 应付利息；应计未付利息
q?e97 a accrued interest receivable 应收利息；应计未收利息
>/eQjp?: accrued right 累算权益
@ 4j#X accruing profit 应累算的利润
DpoRR` accumulated fiscal reserve 累积财政储备
b :Wl B[5 accumulated profit 累积利润；滚存溢利
rW&8#& accumulated reserve 累积储备
TBv v(_ accumulation of surplus income 累积收益盈余
4Ts5*_ acquired assets 既得资产
sGc4^Z%l? acquisition 收购；购置；取得
n\ZDI+X acquisition cost 购置成本
9=K=gf Z acquisition expenses 购置费用
#p6#,PZ acquisition of 100% interest 收购全部股权
5<Xq7|Jt acquisition of control 取得控制权
&iId<.SiJ acquisition of fixed assets 购置固定资产
Oy&Myjny< acquisition of shell “买壳”
IH'DCY: acquisition price 收购价
>jq~5HN act of God 天灾
"#qyX[\ acting partner 执事合伙人
Ks{^R`O au active market 买卖活跃的市场；交投畅旺的市场；旺市
Q Y/36gK active partner 积极参与的合伙人
4JT9EKo active trading 交投活跃
K.dgQ-v n actual circulation 实际流通
w<tr<P u' actual cost 实际成本
-{-w5_B$ actual expenditure 实际开支；实际支出
`$fwLC3j actual income 实际入息；实际收入；实际收益
/ F5g@ X& actual market 现货市场
/`Y p]l actual price 现货价；实际价格
tHJ#2X#Y. actual profit 实际利润
<._MNHC actual quotation 实盘；实际价位；实际报价
y8D 'V)B actual year basis 按实际年度计算
ZH~ T'Bg actuals 实货
:W? 7J" actuarial investigation 精算调查
?6; +.h\ actuarial principle 精算原则
v;80RjPy> actuarial report 精算师报告
/ ~K-0K#w Actuarial Society of Hong Kong 香港精算学会
Wm7Dy7#l actuarial valuation 精算师估值
&w- QMj M> actuary 精算师
uF+if`? ad referendum agreement 暂定协议；有待覆核的协定
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ad valorem duty 从价税；按值征税
dl6 d!Nz* ad valorem duty system 从价税制
( B}+uI{ ad valorem fee 从价费
r ~si:?6: ad valorem tariff 从价关税
Q+U} additional allowance 额外免税额
%mAgE\y25 additional amount for unexpired risk 未过期风险的额外款额
?*tb|AL(R additional assessable profit 补加应评税利润
u0Fu_Rtr additional assessment 补加评税
pBG(%3PpW additional commitment 额外承担
eZ(<hE> additional commitment vote 额外承担拨款
[2a *TI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_}vD?/$L additional dependent parent allowance 供养父母额外免税额
"Rf8#\Y/< additional provision 额外拨款
2fu|X#R additional stamp duty 附加印花税
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{ additional tax 补加税罚款；补加税款
AL>*Vj2h/n Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!=V>Dg mW adjudged bankrupt 被裁定破产
-y1%c^36_J adjudicated bankrupt 裁定破产人
$21+6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
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Tqm5_ adjudication of bankruptcy 裁定破产；宣告破产
?PO~$dUc] adjudication of insolvency 裁定无力偿还债务
+FP*RNM adjusted actual 经调整的实数；调整后的实数
k^}8=,j} adjusted current assets 经调整的流动资产；调整后的流动资产
XnHcU=~q adjusted figure 经调整的数字；调整后的数额
\`- /\N adjusted liabilities 经调整的负债；调整后的负债
loZ JV M adjusted loss 经调整的亏损；调整后的亏损
y<.0+YL-e+ 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
(A}# #h adjusted profit 经调整的利润；调整后的利润
HW;,Xz P= adjusted surplus 经调整的盈余额；调整后的盈余额
;X[m fg\ adjusted value 经调整的价值；调整后的价值
[k ZvBd adjustment 调整；修订；理算〔保险〕
6'3@/. adjustment centre 调剂中心
w*Vf{[a' adjustment lag 调整过程的时间差距；调整时差
uHkL$}C adjustment mechanism 调整机制
%K@D{ )r_^ adjustment of loss 亏损调整
G9TK)Nz adjustment process 调整过程；调整程序
-n?}L# 4%8 adjustment range 调整幅度
h u%UEB administered exchange rate 受管制汇率
n4h@{Xg Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
: |#Iw administration expenses 行政费用
2$.
u bA administration fee 手续费；行政费
O['gp~P" administration in bankruptcy 破产管理
{s6;6>-kPW administration order 遗产管理令
"2o,XF administrator 管理人；遗产管理人
0K <@?cI administrator of the estate 遗产管理人
t,4q]Jt admission of debt 债项承认书
RLOB admission of proof 接纳债权证明
9&q<6TZ z advance 放贷款项；垫付款项；预支款项；预付款项
S 0eD
2 advance account 暂支帐目；预付款帐户
"Sz pFw advance compensation 预付补偿金
j(F&*aH78 advance from shareholder 股东垫款
!([Q1r{u advance pending reimbursement 预支以待日后付还
?dP3tLR advanced economy 先进经济体系
m=b~Wf39 advancement 预付；预付财产
#"&h'V advances warrant 垫款令
OM*N) * advancing 贷出
b*S :wfw adverse balance 逆差
))^rk 6 adverse exchange 逆汇
Va /LMw advertisement addressed to shareholders 在报章刊登的致股东通告
P dcF advice for collection 托收通知书
T%A45BE
V advice of drawing 提款通知书；汇票通知书
.%j&#(! advice of payment 付款通知
fo9O+e s Advisory Committee [Securities and Futures Commission]
] S<y,d- 谘询委员会〔证券及期货事务监察委员会〕
h~ )oiT2v Advisory Committee on Diversification 经济多元化谘询委员会
<GC<uB |p affidavit 誓章；遗产申报誓章
#m{ K affidavit of no receipt 述明无收款的誓章
m/gl7+ affiliate 联号；联营公司；附属公司
JG @bl affiliated company 附属公司；联号；联营公司
_IBI x \F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
s. &ewf\ affordability 负担能力
o6,$;-?F_ African Development Bank [AfDB] 非洲开发银行
A rC4pT after-acquired property 事后取得的财产
hG . >> after-hours dealing 市后交易
"v@$CR9<T after-tax profit 税后盈利；税后利润；税后溢利
"PK\;#[W| agency agreement 代理协议
GzxtC & agency expenses 代理机构的开支
e0Cr> I5/e agency fee 代理费
Tu2BQ4\[ Agency Law 《代理法》
Z?
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Rs,\{# agent of company 公司代理人
Y+ 75}]B agent's fee 代理人费；经纪费
5 fY\0 aggregate 总计；总数；总体数字
h^h,4 H\r aggregate amount 总款额；总额
NP y{ =#k4 aggregate assets and liabilities 总体资产与负债
`p1szZD& aggregate at constant price 按固定价格计算的总体数字
ImO\X`{ aggregate demand 总需求
H'|b$rP0@ aggregate gross position 总持仓量
a<9 gD,] P aggregate limit 总限额
<cm,U)j2 aggregate of salaries tax 合计薪俸税
:%cL(',Q aggregate performance 总体表现；总体业绩
m|!R/,>S4 aggregate supply 总体供应
L1ZhH3}X aggregate surplus 总盈余
u&Ts'j aggregate total 整体总额
E/z^~;KA aggregate value 总值；合计价值
+>mbBu!7 aggregated basis 合计基准
qD Z?iTHQq aggregated net chargeable income 合计应课税入息实额
ka? |_( aggregation 合并计算；合计；总和
T[*1*303 aggregation of incomes of husband and wife 夫妇入息合并计算
]7 " W( aggregation of property 财产的总和
AB<|iJC agio 差价；贴水
7.)e4 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
ZD\`~I|gp Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
YCZl1ry:V= 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
cr Hd$~q, Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o&}!bq] 《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》
q8%T)$! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
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_nEx 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1sx@Nvlb agreement for a settlement 授产协议
^]:w5\DG agreement for assignment 转让协议
LdxrS5 agreement for sale 售卖协议；买卖协议
`F5iZWW1 agreement for sale and purchase 买卖协议
. U|irDO agreement for the payment of interest 支付利息协议
nI4Kuz`dF agreement for the repayment of money 还款协议
R!IODXP= agreement of reinsurance 再保险协议
??eSGQ| Agricultural Bank of China 中国农业银行
"`]G>,r_ air passenger departure tax 飞机乘客离境税
) * Mr{` Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|hms'n0 airport tax 机场税
JW [y alcohol duty 酒精税
5ZeE& vG2 alienation 让与；让渡；转让
m?cC 0(6 alimony 生活费；赡养费
c ;_ T All Ordinaries Index [AOI] 所有普通股指数
z%-Yz- G9 all risks 全险；综合险
N>qOiw[ All Sales Record for Stock Market 《股票市场成交报告》
a9S0glbwf Allied Capital Resources Limited 新联财务有限公司
:{@&5KQ8) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
&|>CW:)&1" allocation letter 拨款信件
.%) FK#s- allocation of fund 分配款项；预留款项
;Q"xXT`;: allocation of profit 利润分配；溢利分配
2@K D
'^( allocation warrant 拨款令
_h|rH allotment 分配；配股
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x!"c allotment notice 股份配售通知；配股通知
d,kh6'g2@ allotment of shares 股份分配
b|mWEB.p allowable 可获宽免；免税的
.?{r d3[ec allowable business loss 可扣除的营业亏损
x Vk|6vA7 allowable expenses 可扣税的支出
GPBp.$q+B allowance 免税额；津贴；备抵；准备金
?m.WqNBH7 allowance for debts 债项的免税额
S9/oBxGN allowance for depreciation by wear and tear 耗损折旧免税额
8xs}neDg* allowance for funeral expenses 殡殓费的免税额
cojtQ D 6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
(T;4'c allowance for repairs and outgoings 修葺及支出方面的免税额
?/ xk allowance to debtor 给债务人的津贴
+>3XJlZV alteration of capital 资本更改
|iN!V3#S alternate trustee 候补受托人
k "_i7 amalgamation 合并
:lj1[q:Y> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Y_m/? [: ambit of charges 征税范围；收费范围
?+#|h;M8 amended valuation 经修订的估值
a@( 4X/| American Commodities Exchange 美国商品交易所
z}I =: American Express Bank Limited 美国运通银行
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IJ American Stock Exchange 美国证券交易所
9))E\U amortization 摊销
<vxj*M; amount due from banks 存放银行同业的款项
7)&}riQ amount due from banks abroad 存放海外银行同业的款项
_'pow&w~ amount due from holding companies 控股公司欠款
$n_'# m2LE amount due from local banks 存放本港银行同业的款项
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L{m[s| amount due to banks 银行同业的存款
Q9,H 0r-% amount due to banks abroad 海外银行同业的存款
XaT9`L< amount due to holding companies 控股公司存款
4C@ .X[r amount due to local banks 本港银行同业的存款
e$H N/O amount due to outport banks 外埠银行同业的存款
q@ K8,=/.# amount for note issue 发行纸币的款额
O ?`=<W/R amount of bond 担保契据的款额
HJ4T! `'d amount of consideration 代价款额
7ux0|l amount of contribution 供款数额
`/ ]Th&(5 amount of indebtedness 负债款额
(-k`|X" amount of principal of the loan 贷款本金额
Uc
oVp}vl amount of rates chargeable 应征差饷数额
f#4,2 X f amount of share capital 股本额
#4hxbRN amount of sums assured 承保款额
BET3tiHV amount of variation 变动幅度
j7L uN amount of vote 拨款数额
;. jnRPo"; amount payable 应付款额
fL^+ Qb} amount receivable 应收款额
mOiA}BGw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2R }9wDP analysis 分析
B[XVTok ancillary risk 附属风险
1Z9_sd~/6 annual account 周年帐目；周年帐目报表；年度决算；年结
<cC 0l-= annual accounting date 年结日期
b*C\0D annual allowance 每年免税额；年积金；年度津贴；年津
k^A17Nf`2 annual balance 年度余额
zj~(CNE annual disposable income 每年可动用收入
)ro3yq4?? annual estimates 周年预算
sK1YmB :~a annual fee 年费
+Fn^@/?yC annual general meeting 周年大会
z4qw*. 5 annual growth rate 年增率；每年增长率
LJ^n6 m|_ annual long-term supplement 长期个案每年补助金
_<;;CI3w annual pensionable emolument 可供计算退休金的年薪
|% wgux` z annual report 年报
+{b!,D3sa* Annual Report on the Consumer Price Index 《消费物价指数年报》
*g0} pD;r annual return 周年报表；周年申报表；每年报税表格
82w;}(! Annual Return Rules 《周年报表规则》
$U3|.4 annual review of consumer prices 每年消费物价回顾
F.9SyB$ annual roll-forward basis 逐年延展方式
:.;p Rz annual salary 年薪
4<`Qyul- annual statement 年度报表；年度决算表
+y%"[6c| 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
lrn3yDkR? annuitant 年金受益人
)SkJ gzvC annuity 年金
bCv=Uo,+6 annuity contract 年金合约
DV={bcQ annuity on human life 人寿年金
a/})X[2 antecedent debt 先前的债项
*,C[yg1P ante-dated cheque 倒填日期支票
}b$?t7Q) anticipated expenditure 预期开支
e_eNtVq anticipated net profit 预期纯利
@UbH ;m anticipated revenue 预期收入
cJ CKxj anti-inflation measure 反通货膨胀措施
+ZuT\P&kR5 anti-inflationary stance 反通货膨胀立场
OR{<)L apparent deficit 表面赤字
qG=?+em apparent financial solvency 表面偿债能力
977%9z<h apparent partner 表面合伙人
+Ce[OG. application for personal assessment 个人入息课税申请书
96L-bBtyY application of fund 资金应用
1|]IWX| application to release as liquidator and to destruct the books of accounts and documents
Vjv~RNGF 申请免除清盘人职务及毁灭帐簿与文件
Dt1v`T~=? appointed actuary 委任精算师
nC-=CMWWr appointed auditor 委任核数师；委任审计师
k,) xv? appointed trustee 委任的受托人
i5f8}`w appointer 委任人
$P=B66t
^ apportioned pro rata 按比例分摊
+
F{hFuHV apportionment 分配；分摊
J%8M+!` F Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4CUoXs' apportionment formula 分摊方程式
2 (SU# / , apportionment of estate duty 遗产税的分摊
MCPVql`+`q appraisal 估价；评估
}]dK26pX appreciable growth 可观增长
&E{CQ#k appreciable impact 显着影响
U8f!yXF' appreciable increase 可观增长
+XaRwcLC. appreciation 增值；升值
YY! Lv:.7> appreciation against other currencies 相对其他货币升值
[r[IWy(} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.f1 appreciation tax 增值税
#3b_ #+, appropriation 拨款；拨用；拨付
sj;n1t}$S appropriation account 拨款帐目
Qs38VlR_m Appropriation Bill 拨款法案
{yl Y"FA appropriation-in-aid system 补助拨款办法
}01c7/DRP< approved assets 核准资产
_*tU.x|DP approved basket stock 认可一篮子证券
qh|t}#DrR approved budget 核准预算
6Kl%|VrJs approved charitable donation 认可慈善捐款
we4k VAn approved charitable institution 认可慈善机构
!ucHLo3: approved currency 核准货币；认可货币
`"7}'| approved estimates 核准预算
F&tU^( 7< approved estimates of expenditure 核准开支预算
D d: T FZo approved overseas insurer 核准海外保险人
h/)kd3$*' approved overseas trust company 核准海外信托公司
xz$-_NWW approved pooled investment fund 核准汇集投资基金
C:*=tD1 approved provident fund scheme 认可公积金计划
%anY'GK approved provision 核准拨款
GnX+.uQL| approved redeemable share 核准可赎回股份
jT R>H bh approved regional stock 认可地区性证券
3Mmp B9l#H approved retirement scheme 认可退休金计划
(D.B'V#> approved subordinated loan 核准附属贷款
:,@"I$>*/ arbitrage 套戥；套汇；套利
q=EHB 5!q arbitrageur 套戥者；套汇者
A` 'k5uG arbitrary amount 临时款项
$#ve^.VHv arrangement 措施；安排；协定
G_vcuCHm arrears 欠款
_1c0pQ ^}3 arrears of pay 欠付薪酬
?S*Cvr+=4 arrears of revenue 逾期未收税款；逾期未收的帐项
6 5% W jO articles of association 组织章程；组织细则；组织章程细则
lx'^vK% F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
} @)r\t4m ascertainment of profit 确定利润
Li'>pQ+ "Asia Clear" “亚洲结算系统”
Z<yLu'48)A Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vz$_Fgsc. Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
{^5LolCCH Asian Development Fund [ADF] 亚洲发展基金
Wz8 MV -D Asian dollar bond 亚洲美元债券
|)Q#U$ m Asian dollar market 亚洲美元市场
6 #J>b[Q Asian dollar rate 亚洲美元利率
yt5 Sy Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
N$!aP /b Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*?JNh; asked price 沽盘；喊价；索价；卖方报价
1Fg*--8[r assessable income 应评税入息
A^2n i=b assessable loss 应评税亏损
7J[DD5 assessable profit 应评税利润
.83{NF assessable value 应评税值
Cr7T=&L assessed profit 估定利润
6YHQ/#'G~ assessed value 经评估价值
N4[`pXM6 assessment 评税；评定；估价；评税单
.jXD0~N8q assessment number 评税编号；估价编号
Kl Kk?6 > assessment of additional tax 补加税评税
8gHOs#\ assessment of performance 业绩评估；实绩评价
483/ZgzT` Assessor 评税主任
Nv~H797B asset price bubbles 资产价格泡沫
$_ BoG asset-backed securities 具资产保证的证券
~6Xr^An/Z assets accretion 资产增值
d3[O!4<T assets and liabilities 资产与负债
>=6 j: assets betterment statement 资产递增表；资产改进表
h 7P<3m} assets lending 实物放款；有抵押贷款
n@JZ 2K4 assets of the company passing on the death 死者去世时转移的公司资产
'^{:HR#i assets pledged as security for liabilities 用作负债抵押的资产
+55+%oGl assets portfolio 资产投资组合
M+L8~BD@ assets price 资产价格
S"@/F-
81 assets quality 资产质素
)bgaqca_{ assets realization 资产变现
.c5)` assets refinancing arrangement 资产再集资安排
u_Wftb?9 assets securitization 资产证券化
sTS Nu+ assets situated outside Hong Kong 在香港以外地方的资产
> u!#
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U.GRN)fL4 assets value 资产值
0Ym_l?]m[ assignee 承让人
G%HuB5:u assignment 转让；转让书；转让契
^H(,^cVN assignment of interest 权益转让
0| }]=XN^ assignment of letters patent and trade mark 专利证书及商标转让
"c5 bz assignment of property 物业转让；物业转让书
61 @;3yV assignment right 转让权
pBxyq"z assignor 转让人
W5^<4Y a! associate 有联系的人；有关连人士；相联者；合伙人；联系人
${F4x " x Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+T/T \[ associate member 附属会员
uxOeD%Z> associated body corporate 相联法人团体
&)$}Nk associated company 相联公司；联属公司
?;YymD_ associated corporation 相联法团
MS~+P ' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
JW}O`H9 公认会计师公会〔英国〕
ln2lFfz Association of Futures Exchange Brokers 香港期货经纪协会
%K[u Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
qRc Y(mb association of underwriters 承保人组织
Q
H 57[Yg assumption of control 接管
>Y6iLQ$X assurance 担保；保险；转易；转易书
7C>5XyyJ assurance of interest 权益的转易
L)z` at 19XX price 按一九ＸＸ年价格计算
1EemVZdY at a discount 按赔价计算；按贴水价格计算；打折扣
_/5#A+ ? at a premium 按溢价计算；按升水价格计算
SjL&\), at call 通知付款；按通知
?/1 Eu47 at constant market price 按固定市价计算
P?o|N<46 at constant price 按固定价格计算
T!%J x.^ at cost 按成本计算
:Ldx^UO at current market price 按当时市价计算；按现时市价计算
0@tN3u?dx at current price 按当时价格计算；按现时价格计算
P#l "`C
/ at factor cost 按要素成本计算；按生产要素成本计算
MJ M< at money-of-the-day price 按付款当日价格计算
*~\R0ddz at or better 按指定或较佳价位〔买卖指令〕
XQPlhpcv at par 按面值计算；平价
U~GQ JR at sight 见票即付
)gHfbUYS at the close 按收市盘
)?MUUI : at the opening 按开市盘
VK>Cf> attestation 见证；见证条款
(Zoo p kxw at-the-money option 平价期权
63fg l+ attorney 受权人；受托代表人
$.F.xYS9IJ attornment 新拥有人承认书
aCF=Og attributable profit 可归属利润
g2%fla7r attributable share value 可归属股份价值
wZ%a:Z4TcM Auckland Stock Exchange 奥克兰证券交易所
#oD; ?Mi auction 拍卖
b[rVr
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a{@ gzB audit 审计；核数
F nc MIzp Audit Commission 审计署
gLK _b;: Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
D$U`u[qjtS 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〕
B2^*Sr[ audit review 帐目审查
&e \UlM22 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
X.GK5Phd audited account 审计帐目；经审计的帐目
]S 3l' " audited annual account 经审计的周年帐目
IKVFbTX:y audited balance sheet 经审计的资产负债表
4q )+nh~s auditor 核数师；核数主任；审计师
JFu9_=%+ auditor's certificate 核数师证明书；审计师证明书
cd(YH! 3 auditor's report 核数师报告；审计师报告
dqgH"g Aussie bond 澳元债券
6FkBb !ASk austerity budget 紧缩预算
7V2xg h!W Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O?$]/d Australia All Ordinaries Index 澳洲所有普通股票指数
}0}=-g& Australian Dollar [AUD] 澳元
LaX<2]Tx: Australian Options Market 澳大利亚期权市场
m0p%R>:5 Australian Securities Commission 澳洲证券事务监察委员会
x
K ;#C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
mu{\_JX.A Australian Stock Exchange 澳大利亚证券交易所
[tk6Kx8a Austrian Schilling [ATS] 奥地利先令
M.9w_bW]#D authentication 认证；鉴证
WR p0. authority to purchase 委托购买证；委购书
dUH+7.\ authorization 认可；核准；授权；授权书
Yy'CBIq#f authorization by direction 指示授权
=`ECM7 authorization by instruction 指令授权
|@BX*r authorization by warrant 令状授权
[=TD)o>W(p authorization of unit trust 单位信托的认可
vMzBp#MT authorized agent 指定代理人
i :|e#$x authorized capital 法定资本
UuCRQN H authorized clerk 出市员
:E.T2na authorized dealer 认可交易商
im@QJ : authorized financial institution 认可财务机构
!;Vqs/E authorized fund 认可基金
X?.tj
Z, authorized fund house 获授权的基金公司；认可基金公司
MNf^ml[ authorized institution 认可机构
1G8,Eah authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%J8uVD. 2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Ip |=NQL> authorized insurer 获授权保险人；获认可承保人
:n,x?bM authorized investment 特准投资项目
?|Ey WAL authorized person 获授权人
v Q 51-.g authorized representative 获授权代表
BB imP authorized share capital 法定股本
/s@ j{*Om automated quotation system 自动报价系统
s+E:
7T9P Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
o8X? 1 自动交易系统〔香港期货交易所有限公司〕
?&-$Zog automatic adjustment mechanism 自动调整机制
"j8`)XXa( automatic adjustment system 自动调整系统
0"{-<Wot} Automatic Clearing House 自动票据交换所
@=6oB3tQA automatic exchange rates accumulation system 自动化汇率累集系统
bT^(D^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
X<Ag['r automatic teller machine [ATM] 自动柜员机
<+Gf!0i autopay 自动转帐
j JD*s/o available assets 可用资产
9t !Agxm available fiscal reserve 现存财政储备
7/K L<T9@ available profit 可用利润
.=zBUvy Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lS]6 Sk Z6 average 平均；平均数；海损
{_4`0J`3 average basic salary 平均基本薪金
>en\:pJn)' average consumer expenditure 平均消费开支；一般消费开支
2(f-0or( average cost 平均成本
/
5 /m x average cost of land production 增辟土地平均成本
*).! average daily turnover 平均每日成交额
P1^O0) average daily wage rate 平均每日工资率
]wwN mmE average expenditure pattern 平均开支模式
XEBj =5sG average growth rate 平均增长率
ar _@"+tZ average net fixed assets 固定资产平均净值
jLn|zK average of relatives 相对价格平均数
DWS#q|j`" average price 平均价格
YjiMUi\V average propensity to consume 平均消费倾向；一般消费倾向
2U3 e !V average propensity to save 平均储蓄倾向；一般储蓄倾向
C]&/k_k average rate 平均率
?)H:.]7-x average revenue 平均收入；平均收益
-<:w{c V average stock 平均库存；平均存货
85USMPF average yearly rent 平均年租
*D67&/g. avoidance of double taxation 避免双重课税
.hJcK/m avoidance of tax 避税
