A:
Y14W?|KOB A share Ａ股；甲类股份
g=$1cC+( abatement of tax 减税；减扣免税额
''Cay0 h ABN AMRO Bank N.V. 荷兰银行
,qYJioWX above-the-line expenditure 线上项目支出；经常预算支出
eR3$i)5 above-the-line receipt 线上项目收入；经常预算收入
ryFxn|4 ABSA Asia Limited 南非联合亚洲有限公司
DmOyBtj absolute change 绝对数值变更
f0BdXsV# g absolute expenditure 实际开支
^J\~XYg{7 absolute guideline figure 绝对准则数字
`ck$t5:6sp absolute interest 绝对权益
Z%n(O(^L absolute order of discharge 绝对破产解除令
ZE/o?4k*c1 absolute profit margin 绝对利润幅度
FTeu~<KpM absolute value 实值；绝对值
F<(i.o( absolutely vested interest 绝对既得权益
Z%x\~ ) ~ absorbed cost 已吸收成本；已分摊成本
]hbyELs absorption 吸收；分摊；合并
._+J_ts absorption rate 吸收率；摊配率；分摊率
B0ndcB- ACB Finance Limited 亚洲商业财务有限公司
QQV~?iW{~ acceptable form of reciprocity 合理的互惠条件
al[n, u acceptable rate 适当利率；适当汇率
X 51Yfr acceptance agreement 承兑协议
iT)z_ acceptance for honour 参加承兑
A4]s~Ur acceptor 承兑人；接受人；受票人
xSBc-u#< G acceptor for honour 参加承兑人
eVM/uDD accident insurance 意外保险
dF~8XYo Accident Insurance Association of Hong Kong 香港意外保险公会
[ V)
L accident insurance scheme 意外保险计划
u3o#{~E/# accident year basis 意外年度基准
EV NY*&p accommodation 通融；贷款
L^{|uP15N accommodation bill 通融票据；空头票据
PtTH PAKj accommodation party 汇票代发人
gL3"Gg3 account balance 帐户余额；帐户结余
5e fpeu account book 帐簿
nM0[P6p account collected in advance 预收款项
j8sH#b7Z account current book 往来帐簿
/-i !; ! account of after-acquired property 事后取得的财产报告
6 HlePTf8 account of defaulter 拖欠帐目
,yTjU{<" account payable 应付帐款
yOwA8 ^q account payee only [A/C payee only] 只可转帐；存入收款人帐户
c~v~2DM account receivable 应收帐款
%bdjBa} account receivable report 应收帐款报表
"1-}A(X account statement 结单；帐单；会计财务报表
_IdRF5<4 account title 帐户名称；会计科目
|#*' H*W accountant's report 会计师报告
o #hjvg Accountant's Report Rules 会计师报告规则
H~E(JLcU accounting and auditing procedure 会计与审计程序；会计与核数程序
1Zi,b Accounting Arrangements 《会计安排》
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lo- accounting basis 会计基础
5A4&+rdU accounting by Official Receiver 破产管理署署长呈交的帐目
0p@k({ ] < Accounting Circular 《会计通告》
+EAT:, accounting class 会计类别
Uk,g JR accounting date 记帐日期；会计结算日期
<3j"&i]Tm* accounting for money 款项核算
(X?/"lC) Accounting Officer 会计主任
q`G, L( accounting period 会计报告期；会计期
P06R JE accounting policy 会计政策；会计方针
?]4>rl} accounting practice 会计惯例
o,P.& m{? accounting principle 会计准则
]]"jw{W}A accounting record 会计记录
%H+\>raLz
accounting report 会计报告
Z?O *'#yn Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{b@KYR9K Accounting Society of China 中国会计学会
,do5 8i
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8dlw-Q'S accounting system 会计制度；会计系统
@e '5E^ accounting transaction 会计事项；帐务交易
N72Yq)( accounting treatment 会计处理
L =8+_0 accounting year 会计年度
?Q72 ;/$ accretion 增值；添加
Q 3y;$ " accrual 应计项目；应累算数目
3 S&U! accrual basis 应计制；权责发生制
}>[G5[ \
accrual basis accounting 应计制会计；权责发生制会计
TET` b7G accrue 应累算；应计
_Um d accrued benefit 应累算利益
.%8 2P( accrued charges 应计费用
FP Jd| accrued cumulative preference share dividend 应累算的累积优先股股息
e*.b3 z accrued expenses 应累算费用
VnT>K9&3 accrued interest payable 应付利息；应计未付利息
SnYLdwgl accrued interest receivable 应收利息；应计未收利息
U`]T~9I accrued right 累算权益
G5FaYL.7 accruing profit 应累算的利润
ZKdeB3D accumulated fiscal reserve 累积财政储备
Y1arX^Zb accumulated profit 累积利润；滚存溢利
?}B: accumulated reserve 累积储备
QL$S4 J" accumulation of surplus income 累积收益盈余
%xQ.7~ acquired assets 既得资产
.WQ+AE8Q acquisition 收购；购置；取得
:F?x)"WoQ+ acquisition cost 购置成本
8j4z{+'TQ acquisition expenses 购置费用
1c@} C+F+ acquisition of 100% interest 收购全部股权
*;XWLd# acquisition of control 取得控制权
Y+3!f#exm acquisition of fixed assets 购置固定资产
w2 xG_ q acquisition of shell “买壳”
u@3 y&b acquisition price 收购价
ov\HsTeZ act of God 天灾
o5n^!gi4 acting partner 执事合伙人
GT J{h active market 买卖活跃的市场；交投畅旺的市场；旺市
{b PV)RL: active partner 积极参与的合伙人
W W@d:R active trading 交投活跃
rP(eva actual circulation 实际流通
Ou>vX[{ actual cost 实际成本
)}L? ?|# actual expenditure 实际开支；实际支出
BJS-Jy$- actual income 实际入息；实际收入；实际收益
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_'V " actual market 现货市场
^bLRVp1 actual price 现货价；实际价格
9V.u-^o& actual profit 实际利润
\` w4|T actual quotation 实盘；实际价位；实际报价
u(!&:A9JFd actual year basis 按实际年度计算
z7-k`(l4 actuals 实货
@WKzX 41' actuarial investigation 精算调查
O0PJ6:9P actuarial principle 精算原则
m5 D"A D actuarial report 精算师报告
9Ok9bC'?8@ Actuarial Society of Hong Kong 香港精算学会
y4Er @8I` actuarial valuation 精算师估值
i7LJ&g/) actuary 精算师
9Rw awTM ad referendum agreement 暂定协议；有待覆核的协定
&Sp -w?kM ad valorem duty 从价税；按值征税
;;)`c/$ ad valorem duty system 从价税制
{>bW>R O) ad valorem fee 从价费
tW;:- ad valorem tariff 从价关税
s[U r~Wvn additional allowance 额外免税额
1J? dK|% b additional amount for unexpired risk 未过期风险的额外款额
DK m Z additional assessable profit 补加应评税利润
mw^7oO# additional assessment 补加评税
Y[SU&LM additional commitment 额外承担
| / }\6L] additional commitment vote 额外承担拨款
y3<Y?M4 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
1h7+@#<:a additional dependent parent allowance 供养父母额外免税额
] /cd;u additional provision 额外拨款
n$(p-po additional stamp duty 附加印花税
b|5w]<?' additional tax 补加税罚款；补加税款
auWXgkwZs/ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
t]-uw-E adjudged bankrupt 被裁定破产
_u}4j 9T adjudicated bankrupt 裁定破产人
ejXMKPE; adjudication fee 裁定费；评定印花税额手续费；评估契据费
*U#m+@\0 adjudication of bankruptcy 裁定破产；宣告破产
T$= 4O9G adjudication of insolvency 裁定无力偿还债务
90xk$3( adjusted actual 经调整的实数；调整后的实数
BN,>&1I
adjusted current assets 经调整的流动资产；调整后的流动资产
0 W^d hYO adjusted figure 经调整的数字；调整后的数额
{k (eNr, adjusted liabilities 经调整的负债；调整后的负债
q:8_]Qt adjusted loss 经调整的亏损；调整后的亏损
voe7l+Xk adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
3CE[( adjusted profit 经调整的利润；调整后的利润
a8AYcE b adjusted surplus 经调整的盈余额；调整后的盈余额
yA [({2% adjusted value 经调整的价值；调整后的价值
B ZMu[M adjustment 调整；修订；理算〔保险〕
`)4a[thp adjustment centre 调剂中心
y]e> E adjustment lag 调整过程的时间差距；调整时差
:"o
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e &9F\e adjustment of loss 亏损调整
2-0$FQ@/ adjustment process 调整过程；调整程序
+1 eCvt:, adjustment range 调整幅度
+2C?9:bH administered exchange rate 受管制汇率
kVS?RHR Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ov82ibp_1 administration expenses 行政费用
#2xSyOrmf administration fee 手续费；行政费
Rb}KZ+o "Z administration in bankruptcy 破产管理
Tx%VU8\?n administration order 遗产管理令
b @;.F!x administrator 管理人；遗产管理人
pe&UQ C^ administrator of the estate 遗产管理人
]=F8p 2w? admission of debt 债项承认书
:1 )DqoAJ admission of proof 接纳债权证明
O''y>N9
advance 放贷款项；垫付款项；预支款项；预付款项
o0z67(N&g advance account 暂支帐目；预付款帐户
/b,TpuM^ advance compensation 预付补偿金
TQ9D68
, advance from shareholder 股东垫款
iwY'4 Z
e advance pending reimbursement 预支以待日后付还
YW;
Hk1 advanced economy 先进经济体系
N6Z{BLZ advancement 预付；预付财产
P|jF6?C advances warrant 垫款令
=GR 'V advancing 贷出
Dmdy=&G adverse balance 逆差
;2giZ\ adverse exchange 逆汇
f*xpE`& advertisement addressed to shareholders 在报章刊登的致股东通告
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{1 advice for collection 托收通知书
y~< @x. advice of drawing 提款通知书；汇票通知书
o'%e I advice of payment 付款通知
} PeZO!K Advisory Committee [Securities and Futures Commission]
1q.(69M 谘询委员会〔证券及期货事务监察委员会〕
p D=w >" Advisory Committee on Diversification 经济多元化谘询委员会
tu%[p 4
affidavit 誓章；遗产申报誓章
]qw0V
affidavit of no receipt 述明无收款的誓章
bZipm( e affiliate 联号；联营公司；附属公司
") lw9t` affiliated company 附属公司；联号；联营公司
hh.Q\qhubB affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#-cTc&$O; affordability 负担能力
*9gD*AnM, African Development Bank [AfDB] 非洲开发银行
RM*f|j after-acquired property 事后取得的财产
0&fl#]oCE after-hours dealing 市后交易
/owO@~G after-tax profit 税后盈利；税后利润；税后溢利
#^mqQRpgq agency agreement 代理协议
^~ L}<] agency expenses 代理机构的开支
?Hy+'sq[ agency fee 代理费
:]e b<J
Agency Law 《代理法》
Bo\D. a(T agent 代理人；承销人
2>hz_o{5', agent of company 公司代理人
. \5$MIF agent's fee 代理人费；经纪费
(%< ' A aggregate 总计；总数；总体数字
]re'LC!d aggregate amount 总款额；总额
$EBb"+Y'T aggregate assets and liabilities 总体资产与负债
Jfg7\&| aggregate at constant price 按固定价格计算的总体数字
NO>k aggregate demand 总需求
s'_,:R\VM> aggregate gross position 总持仓量
m s~8QL aggregate limit 总限额
)fh0&Y; R aggregate of salaries tax 合计薪俸税
&:#m&,tQ aggregate performance 总体表现；总体业绩
.]76!(fWZ aggregate supply 总体供应
( v#pj8aE aggregate surplus 总盈余
Rs$ 5PdH aggregate total 整体总额
(a{ZJI8_ aggregate value 总值；合计价值
!E& MBAKy aggregated basis 合计基准
=l`OHTg aggregated net chargeable income 合计应课税入息实额
Rf[V)x aggregation 合并计算；合计；总和
RazBc .o< aggregation of incomes of husband and wife 夫妇入息合并计算
. gT4_ aggregation of property 财产的总和
&2.+I go|G agio 差价；贴水
C} CKnkMMD 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》
V,LVB_6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
m4/}Jx [ 《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》
J4yt N3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
QB1M3b 《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》
Q_}/ Pn$1 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
; Zq/eiB 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?y- s20Kd agreement for a settlement 授产协议
A 0# Y, 1 agreement for assignment 转让协议
yr4ou agreement for sale 售卖协议；买卖协议
mtw 9AoO agreement for sale and purchase 买卖协议
g"y?nF.&F agreement for the payment of interest 支付利息协议
n,KA&)/ s agreement for the repayment of money 还款协议
aR:<<IF \ agreement of reinsurance 再保险协议
LV.&>@* Agricultural Bank of China 中国农业银行
D@vMAW air passenger departure tax 飞机乘客离境税
#@_ 1fE Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
^Rmoz1d airport tax 机场税
,k*F`.[ alcohol duty 酒精税
4MX7=!E alienation 让与；让渡；转让
x N`T alimony 生活费；赡养费
T"W9YpZ All Ordinaries Index [AOI] 所有普通股指数
3Xdn62[& all risks 全险；综合险
R [9w All Sales Record for Stock Market 《股票市场成交报告》
ex phe+b Allied Capital Resources Limited 新联财务有限公司
7c::Qf[| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Fp:3#B h allocation letter 拨款信件
:dDxxrs" allocation of fund 分配款项；预留款项
}[,3yfiX allocation of profit 利润分配；溢利分配
~n]NyVFP allocation warrant 拨款令
?'2 v.5TQt allotment 分配；配股
c)3 O/` allotment notice 股份配售通知；配股通知
ahp1!=Z-= allotment of shares 股份分配
t:9
ZCu ay allowable 可获宽免；免税的
},6*Y*?{ allowable business loss 可扣除的营业亏损
J~d TVBx allowable expenses 可扣税的支出
fq Y1ggL allowance 免税额；津贴；备抵；准备金
3'@&c?F ye allowance for debts 债项的免税额
pF='jj51 allowance for depreciation by wear and tear 耗损折旧免税额
pbdF]>\ allowance for funeral expenses 殡殓费的免税额
#`j][F@N allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]<X2AO1 allowance for repairs and outgoings 修葺及支出方面的免税额
.&(8( C allowance to debtor 给债务人的津贴
4e/cq N 6 alteration of capital 资本更改
sV'v*
1| alternate trustee 候补受托人
9Dq.l r^ amalgamation 合并
U_*3>Q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(rMZ ambit of charges 征税范围；收费范围
2f`xHI/@fj amended valuation 经修订的估值
>a9l>9fyY American Commodities Exchange 美国商品交易所
-kc(u1! American Express Bank Limited 美国运通银行
qC.i6IL American Stock Exchange 美国证券交易所
~R{8.!: > amortization 摊销
NUu;tjt: amount due from banks 存放银行同业的款项
k5s ?lWH amount due from banks abroad 存放海外银行同业的款项
Nu+wL>t amount due from holding companies 控股公司欠款
qT 0_L amount due from local banks 存放本港银行同业的款项
`
@>ZGL: amount due to banks 银行同业的存款
xA9V$# d| amount due to banks abroad 海外银行同业的存款
i+RD ]QL amount due to holding companies 控股公司存款
'Q`C[*c amount due to local banks 本港银行同业的存款
^;64!BaK amount due to outport banks 外埠银行同业的存款
h60\ Y 8 amount for note issue 发行纸币的款额
IQoH@l&X k amount of bond 担保契据的款额
sU*3\ amount of consideration 代价款额
UKYupLu5 amount of contribution 供款数额
Zsk?QS FE amount of indebtedness 负债款额
s*+ZY Pk amount of principal of the loan 贷款本金额
/h-6CR
Ka amount of rates chargeable 应征差饷数额
tGqQJT#mr7 amount of share capital 股本额
(uT^Nn9L= amount of sums assured 承保款额
4ac1m,Jlt amount of variation 变动幅度
7*g(@d amount of vote 拨款数额
?.j,Bq5At amount payable 应付款额
2MT _#r _ amount receivable 应收款额
?w8p LE~E Amsterdam Stock Exchange 阿姆斯特丹证券交易所
um}N%5GAa analysis 分析
4 4<v9uSK ancillary risk 附属风险
UU"d_~pp annual account 周年帐目；周年帐目报表；年度决算；年结
=N;$0 Y(g annual accounting date 年结日期
neIy~H_#! annual allowance 每年免税额；年积金；年度津贴；年津
1:YAn annual balance 年度余额
hy=u}^F.C annual disposable income 每年可动用收入
d v[\.T`LY annual estimates 周年预算
J 5- rp| annual fee 年费
:Lc3a$qtx5 annual general meeting 周年大会
L77EbP`P annual growth rate 年增率；每年增长率
#Wq#beBb annual long-term supplement 长期个案每年补助金
X,&xhSzg? annual pensionable emolument 可供计算退休金的年薪
3f,u}1npa* annual report 年报
{N Y]L==H Annual Report on the Consumer Price Index 《消费物价指数年报》
N[]U%9[=2F annual return 周年报表；周年申报表；每年报税表格
-g<cinNSp Annual Return Rules 《周年报表规则》
tnNZ`]qY annual review of consumer prices 每年消费物价回顾
pr)K{~m]{< annual roll-forward basis 逐年延展方式
# a.\P.{L annual salary 年薪
Kf&r21h annual statement 年度报表；年度决算表
u
I F$u Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
6 _Fpca3L annuitant 年金受益人
UMv "7~ annuity 年金
0tSA|->( annuity contract 年金合约
j]#wrm annuity on human life 人寿年金
`TAcZl=8 antecedent debt 先前的债项
=;g= GcVK ante-dated cheque 倒填日期支票
4%%B0[Wo_O anticipated expenditure 预期开支
OAY8,C=M anticipated net profit 预期纯利
oAC^4-Ld anticipated revenue 预期收入
i@Vs4E[b anti-inflation measure 反通货膨胀措施
U* 4{" anti-inflationary stance 反通货膨胀立场
|
[p68v> apparent deficit 表面赤字
"zXGp7Q'# apparent financial solvency 表面偿债能力
Ys)+9yPPn apparent partner 表面合伙人
/AoVl'R application for personal assessment 个人入息课税申请书
|z T%$ application of fund 资金应用
*WD;C 0?z application to release as liquidator and to destruct the books of accounts and documents
N: A3kp 申请免除清盘人职务及毁灭帐簿与文件
v)% [ appointed actuary 委任精算师
/5jKX 5r appointed auditor 委任核数师；委任审计师
exsQmbj* % appointed trustee 委任的受托人
u1wg
C# appointer 委任人
4V C/-.At apportioned pro rata 按比例分摊
ws. ?cCTpt apportionment 分配；分摊
"h QV9 [2\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Th_Q
owk apportionment formula 分摊方程式
oEN)Dw
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|x*{fXdMhr appraisal 估价；评估
nD(w @c? appreciable growth 可观增长
TS/Cp{ appreciable impact 显着影响
TLXh E(o|o appreciable increase 可观增长
hyM'x* appreciation 增值；升值
F
[r|Y-c] appreciation against other currencies 相对其他货币升值
5FZ47m ~{Z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
i1tVdbC] appreciation tax 增值税
bx;yHIRb appropriation 拨款；拨用；拨付
(y %% 6#bd appropriation account 拨款帐目
`:V}1ioX5 Appropriation Bill 拨款法案
0T 1HQ appropriation-in-aid system 补助拨款办法
jC#`PA3m= approved assets 核准资产
{ ( _B approved basket stock 认可一篮子证券
H\ {E%7^h- approved budget 核准预算
fm[_@L%
x approved charitable donation 认可慈善捐款
v/]Qq approved charitable institution 认可慈善机构
9e0C3+)CY approved currency 核准货币；认可货币
.@fK;/OuC approved estimates 核准预算
C{8i7D approved estimates of expenditure 核准开支预算
kboizJp approved overseas insurer 核准海外保险人
MJy;GzJ O approved overseas trust company 核准海外信托公司
F\zkyk 4 approved pooled investment fund 核准汇集投资基金
P\Ai|"=&] approved provident fund scheme 认可公积金计划
~6\& y approved provision 核准拨款
nMTLD approved redeemable share 核准可赎回股份
mx:J>SPA8 approved regional stock 认可地区性证券
8e]z6:}'E approved retirement scheme 认可退休金计划
>0kmRVd approved subordinated loan 核准附属贷款
Czq1
kz arbitrage 套戥；套汇；套利
xX[?L9RGz arbitrageur 套戥者；套汇者
U? {'n#n 5 arbitrary amount 临时款项
F\o ;t: arrangement 措施；安排；协定
MV%
:ES? arrears 欠款
aytq4Ts arrears of pay 欠付薪酬
X! HDj< arrears of revenue 逾期未收税款；逾期未收的帐项
)!'Fa_$ e articles of association 组织章程；组织细则；组织章程细则
R5m`;hF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
NG!>7$@RV ascertainment of profit 确定利润
14mXx} O "Asia Clear" “亚洲结算系统”
N>Vacc_[ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
P'-JbPXU Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9Q,Msl4n Asian Development Fund [ADF] 亚洲发展基金
^fFtI?.6jI Asian dollar bond 亚洲美元债券
s"pR+)jf1D Asian dollar market 亚洲美元市场
|\i:LG1 Asian dollar rate 亚洲美元利率
V"w`! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-iY9GN89c Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
aQ32p4C asked price 沽盘；喊价；索价；卖方报价
^ 2C0oX assessable income 应评税入息
XRClBTKF assessable loss 应评税亏损
x >U1t!' assessable profit 应评税利润
EC^Ev|PB\u assessable value 应评税值
z\ xi ACIc assessed profit 估定利润
D?iy.D g assessed value 经评估价值
b*btkaVue assessment 评税；评定；估价；评税单
2N
L:\%wz assessment number 评税编号；估价编号
>{phyByI assessment of additional tax 补加税评税
NvQY7C assessment of performance 业绩评估；实绩评价
|WD,\=J2 Assessor 评税主任
pe\Txg6 asset price bubbles 资产价格泡沫
IyrZe z asset-backed securities 具资产保证的证券
+io;K]C assets accretion 资产增值
YRg=yVo 2 assets and liabilities 资产与负债
V}vl2o assets betterment statement 资产递增表；资产改进表
%GVEY assets lending 实物放款；有抵押贷款
+^ /Nil assets of the company passing on the death 死者去世时转移的公司资产
R88(dEK assets pledged as security for liabilities 用作负债抵押的资产
,ma Aw}= assets portfolio 资产投资组合
"[%;B0J assets price 资产价格
uAW *5 `[ assets quality 资产质素
u5u0*c assets realization 资产变现
B, QC -Tn assets refinancing arrangement 资产再集资安排
TSc~$Q] assets securitization 资产证券化
ZcUh[5 :| assets situated outside Hong Kong 在香港以外地方的资产
Hv[d<ylO assets stripping 削减资产；拆卖资产
?&w hE! assets value 资产值
DBu)xr}7A assignee 承让人
EpFIKV! assignment 转让；转让书；转让契
GVjv** U assignment of interest 权益转让
D=i0e8D!+ assignment of letters patent and trade mark 专利证书及商标转让
d[s;a. assignment of property 物业转让；物业转让书
1?/5A|?V4+ assignment right 转让权
30sC4} assignor 转让人
?F?\uC2 )' associate 有联系的人；有关连人士；相联者；合伙人；联系人
j\XX:uU_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
S(g<<Te associate member 附属会员
"i!2=A8k associated body corporate 相联法人团体
&LCUoTzj associated company 相联公司；联属公司
2 ||KP|5@ associated corporation 相联法团
R-g>W Association of Chartered Certified Accountants [ACCA] [United Kingdom]
!~Hafn-1 公认会计师公会〔英国〕
(hhdb f Association of Futures Exchange Brokers 香港期货经纪协会
5@w'_#!) Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
<Z\MZ&{k{* association of underwriters 承保人组织
C5:dO\?O assumption of control 接管
[JX}1%NA assurance 担保；保险；转易；转易书
M9uH&CD6U assurance of interest 权益的转易
ef;& Y>/ at 19XX price 按一九ＸＸ年价格计算
'DL;c@}37 at a discount 按赔价计算；按贴水价格计算；打折扣
zPX=MfF at a premium 按溢价计算；按升水价格计算
@&~OB/7B: at call 通知付款；按通知
a z:~{ f*- at constant market price 按固定市价计算
?:#>^eWYe7 at constant price 按固定价格计算
Ez7V >FN X at cost 按成本计算
M^|"be~{' at current market price 按当时市价计算；按现时市价计算
Q9Y9{T at current price 按当时价格计算；按现时价格计算
{f@xA at factor cost 按要素成本计算；按生产要素成本计算
J9b?}-O) at money-of-the-day price 按付款当日价格计算
Z-? Iip{ at or better 按指定或较佳价位〔买卖指令〕
pO-s@"j] at par 按面值计算；平价
eHF(,JI at sight 见票即付
R` I8Ud4= at the close 按收市盘
6nY
)D6$JG at the opening 按开市盘
&J5-'{U|0 attestation 见证；见证条款
H# 1*'e> at-the-money option 平价期权
Ux%\Y.PPI attorney 受权人；受托代表人
^'C,WZt attornment 新拥有人承认书
o +if %3 attributable profit 可归属利润
4e(9@OLP attributable share value 可归属股份价值
;qMnO_ E Auckland Stock Exchange 奥克兰证券交易所
eI/\I:G{f auction 拍卖
Rk437vQD, auctioneer 拍卖商
2;Y@3d:z audit 审计；核数
[B2>*UPl Audit Commission 审计署
Hnd9T(UB Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
. J<qfQ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
i(& 6 ys5 audit review 帐目审查
'y+bx?3Z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
s60: 0 > audited account 审计帐目；经审计的帐目
NE=#5?6%g7 audited annual account 经审计的周年帐目
_C v[`e. audited balance sheet 经审计的资产负债表
*uI hxMX auditor 核数师；核数主任；审计师
K-"HcHuF auditor's certificate 核数师证明书；审计师证明书
v2Qc}o auditor's report 核数师报告；审计师报告
ery?G- Aussie bond 澳元债券
ZZ]OR;8 austerity budget 紧缩预算
>'2w\Uk~: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
UgnsV*e & Australia All Ordinaries Index 澳洲所有普通股票指数
/QV. U.>G Australian Dollar [AUD] 澳元
SBN_>;$c5} Australian Options Market 澳大利亚期权市场
f}9PEpa,Z Australian Securities Commission 澳洲证券事务监察委员会
H/^TX qQ8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
w{:Oa7_A Australian Stock Exchange 澳大利亚证券交易所
XoH [MJC Austrian Schilling [ATS] 奥地利先令
*Lb(urf authentication 认证；鉴证
0? 5% authority to purchase 委托购买证；委购书
V ~]'+A
q> authorization 认可；核准；授权；授权书
n &3iv ^ authorization by direction 指示授权
Gw\G+T?M- authorization by instruction 指令授权
'sj JSc authorization by warrant 令状授权
=7J|KoKK authorization of unit trust 单位信托的认可
RV#uy] authorized agent 指定代理人
Zs3]|bUR authorized capital 法定资本
@T,H.#bL authorized clerk 出市员
~ ];6hxv authorized dealer 认可交易商
Q#J>v wi= authorized financial institution 认可财务机构
>F\rBc& authorized fund 认可基金
XTi0,e]5{u authorized fund house 获授权的基金公司；认可基金公司
7n\j"0z authorized institution 认可机构
WD H[kJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
u':0"5} authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
E-tNB{r@ authorized insurer 获授权保险人；获认可承保人
+Qi52OG authorized investment 特准投资项目
@8Q+=abz authorized person 获授权人
.
tH35/r authorized representative 获授权代表
<R`,zE@t'( authorized share capital 法定股本
P/gb+V=g! automated quotation system 自动报价系统
y_7XYT!w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\\R*V'e! 自动交易系统〔香港期货交易所有限公司〕
0oi5]f6g?8 automatic adjustment mechanism 自动调整机制
\@PUljU] automatic adjustment system 自动调整系统
Tg Q|T57 Automatic Clearing House 自动票据交换所
,#
jOf{L* automatic exchange rates accumulation system 自动化汇率累集系统
N?mY|x\}wK Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pRxlvV t automatic teller machine [ATM] 自动柜员机
Q,,fDBN autopay 自动转帐
-MHX1`P:Sn available assets 可用资产
]/V Iff available fiscal reserve 现存财政储备
S] K6 q Y available profit 可用利润
X_t W#` Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
53u.p c average 平均；平均数；海损
kq1M <lk average basic salary 平均基本薪金
|q!2i average consumer expenditure 平均消费开支；一般消费开支
Ti@P4:q
average cost 平均成本
)q] j?Z. average cost of land production 增辟土地平均成本
jK C qH$ average daily turnover 平均每日成交额
a9@l8{)RX average daily wage rate 平均每日工资率
J,^pt Ql average expenditure pattern 平均开支模式
K3r>nGLBo average growth rate 平均增长率
dn)tP6qc/ average net fixed assets 固定资产平均净值
J\dhi{0 average of relatives 相对价格平均数
4G;`KqR@ average price 平均价格
G$x[" average propensity to consume 平均消费倾向；一般消费倾向
4}_w4@( average propensity to save 平均储蓄倾向；一般储蓄倾向
H'= i average rate 平均率
xU\:Vid +A average revenue 平均收入；平均收益
1O3<%T#LOZ average stock 平均库存；平均存货
?D
)qg H average yearly rent 平均年租
1TxhE XB avoidance of double taxation 避免双重课税
AZ]SRz9mKY avoidance of tax 避税
