A:
MzP7Py
8. A share Ａ股；甲类股份
}#qGqY*@LK abatement of tax 减税；减扣免税额
v\, N 5 ABN AMRO Bank N.V. 荷兰银行
=e}H'5?! above-the-line expenditure 线上项目支出；经常预算支出
2PeR above-the-line receipt 线上项目收入；经常预算收入
@0eHS + ABSA Asia Limited 南非联合亚洲有限公司
E!Zx#XP1
absolute change 绝对数值变更
Qq@G\eRo absolute expenditure 实际开支
?0
m\(# absolute guideline figure 绝对准则数字
9XHz-+ bQ absolute interest 绝对权益
X5]TY] absolute order of discharge 绝对破产解除令
HoLv`JA absolute profit margin 绝对利润幅度
8NU`^L:1 absolute value 实值；绝对值
#Cn Hf absolutely vested interest 绝对既得权益
+MB!B9M @ absorbed cost 已吸收成本；已分摊成本
T /mI[*1xI absorption 吸收；分摊；合并
[J
C: absorption rate 吸收率；摊配率；分摊率
! {82D [5 ACB Finance Limited 亚洲商业财务有限公司
D!oc>K$B acceptable form of reciprocity 合理的互惠条件
R@*O!bD acceptable rate 适当利率；适当汇率
;=9
>MS} acceptance agreement 承兑协议
)$&dg2[ acceptance for honour 参加承兑
v$)q($}p acceptor 承兑人；接受人；受票人
yCXrVN:`, acceptor for honour 参加承兑人
sjM;s{ gy accident insurance 意外保险
* FeQ*`r Accident Insurance Association of Hong Kong 香港意外保险公会
W>=o*{(YO accident insurance scheme 意外保险计划
*1'`"D~ accident year basis 意外年度基准
+@Ad1fJi accommodation 通融；贷款
\NG C$p n accommodation bill 通融票据；空头票据
9~0^PzTA accommodation party 汇票代发人
Ka| eFprS account balance 帐户余额；帐户结余
pCu!l#J account book 帐簿
=X!IH d0 account collected in advance 预收款项
bpkwn<7- account current book 往来帐簿
ur\q OX|{ account of after-acquired property 事后取得的财产报告
e8EfQ1 Ar account of defaulter 拖欠帐目
/?6gdN account payable 应付帐款
;+I/ I9~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
'&FjW-`"
G account receivable 应收帐款
3pXLSdxB account receivable report 应收帐款报表
cM&2SRBZ account statement 结单；帐单；会计财务报表
|3 {&@7 account title 帐户名称；会计科目
/_\ #zC[ accountant's report 会计师报告
DOQc"+ Accountant's Report Rules 会计师报告规则
/ EMJSr accounting and auditing procedure 会计与审计程序；会计与核数程序
F=)&98^v$_ Accounting Arrangements 《会计安排》
!$g+F(:(c accounting basis 会计基础
>az;!7~cD accounting by Official Receiver 破产管理署署长呈交的帐目
RkuuogZ Accounting Circular 《会计通告》
i1oKr Rv accounting class 会计类别
6] z }# " accounting date 记帐日期；会计结算日期
[Qdq}FYr accounting for money 款项核算
70 B)|<$ Accounting Officer 会计主任
)ZejQ}$ accounting period 会计报告期；会计期
+ q''y accounting policy 会计政策；会计方针
r,N[ )@ accounting practice 会计惯例
up%Z$"Y accounting principle 会计准则
j }+5vB|0 accounting record 会计记录
L fl-!1 accounting report 会计报告
cE { =(OQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
. -"E^f Accounting Society of China 中国会计学会
gcJF`H/iNK accounting statement 会计报表
{6d b{ ay_ accounting system 会计制度；会计系统
Ra3ukYG[ accounting transaction 会计事项；帐务交易
G_ Ay accounting treatment 会计处理
]$M<]w,IJ2 accounting year 会计年度
5M23/=
N accretion 增值；添加
ze'.Y% ] accrual 应计项目；应累算数目
P|^$k K accrual basis 应计制；权责发生制
x7RdZC accrual basis accounting 应计制会计；权责发生制会计
}t>q9bZ9z accrue 应累算；应计
QMk+RM8U accrued benefit 应累算利益
(_9|w| ( accrued charges 应计费用
OK`Z@X_,bW accrued cumulative preference share dividend 应累算的累积优先股股息
Jb p5'e
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d
`j?7Z accrued interest payable 应付利息；应计未付利息
,vG<*|pn accrued interest receivable 应收利息；应计未收利息
hN(L@0) accrued right 累算权益
T+RZ accruing profit 应累算的利润
?z"KnR+?Q accumulated fiscal reserve 累积财政储备
V+w u accumulated profit 累积利润；滚存溢利
C$#W{2x%6 accumulated reserve 累积储备
vv
7+ >% accumulation of surplus income 累积收益盈余
m1.B\~S3 acquired assets 既得资产
aQcN&UA@ acquisition 收购；购置；取得
5 #_tE<uM acquisition cost 购置成本
&.*uc|{ acquisition expenses 购置费用
cD{8|B* acquisition of 100% interest 收购全部股权
k_3j
' acquisition of control 取得控制权
x.EgTvA&d acquisition of fixed assets 购置固定资产
7aQcP acquisition of shell “买壳”
z };ZxN acquisition price 收购价
?En7_X{C? act of God 天灾
[F| +(} acting partner 执事合伙人
ma9ADFFT active market 买卖活跃的市场；交投畅旺的市场；旺市
e`sw*m5 active partner 积极参与的合伙人
wO"G tV d active trading 交投活跃
q{X T actual circulation 实际流通
G[q9A$yw actual cost 实际成本
( G8 actual expenditure 实际开支；实际支出
Ko}2%4o n actual income 实际入息；实际收入；实际收益
V:\]cGA{ actual market 现货市场
<lOaor
c actual price 现货价；实际价格
+8UdvMN actual profit 实际利润
<*Y O~S(R actual quotation 实盘；实际价位；实际报价
G\1J _al actual year basis 按实际年度计算
I T1P Pm actuals 实货
8X~h?^Vz actuarial investigation 精算调查
Ky&KF0 actuarial principle 精算原则
8D2yR#3 actuarial report 精算师报告
)C}K R`" Actuarial Society of Hong Kong 香港精算学会
0VIZ=-e actuarial valuation 精算师估值
B ~_Spp actuary 精算师
-SJSTO[/J ad referendum agreement 暂定协议；有待覆核的协定
&r:m&?!|VQ ad valorem duty 从价税；按值征税
Wy(p LBmb ad valorem duty system 从价税制
$WN G07]tU ad valorem fee 从价费
6F `\YSn+ ad valorem tariff 从价关税
ycjJbL(. additional allowance 额外免税额
QUPf *3Oy additional amount for unexpired risk 未过期风险的额外款额
k2OM="Ei} additional assessable profit 补加应评税利润
bp Ml =_ additional assessment 补加评税
6z1 \a additional commitment 额外承担
~@YQ,\Y additional commitment vote 额外承担拨款
966<I56+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
U"B.:C2 additional dependent parent allowance 供养父母额外免税额
VV\Xb31J additional provision 额外拨款
=z-5 additional stamp duty 附加印花税
yId;\o B additional tax 补加税罚款；补加税款
A^cU$V%?W Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
3"vRK5Bf adjudged bankrupt 被裁定破产
#gI&lO*\gr adjudicated bankrupt 裁定破产人
bx7\QU+ adjudication fee 裁定费；评定印花税额手续费；评估契据费
od(:Y( 4 adjudication of bankruptcy 裁定破产；宣告破产
`x4E ;Wjv adjudication of insolvency 裁定无力偿还债务
hA5,w_G/ adjusted actual 经调整的实数；调整后的实数
Q,n4i@E adjusted current assets 经调整的流动资产；调整后的流动资产
'f6PjI adjusted figure 经调整的数字；调整后的数额
H%cp^G adjusted liabilities 经调整的负债；调整后的负债
j Ii[ adjusted loss 经调整的亏损；调整后的亏损
wlL8X7+: 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
Nor`c+,4 adjusted profit 经调整的利润；调整后的利润
FbBX}n adjusted surplus 经调整的盈余额；调整后的盈余额
yP%o0n/"x adjusted value 经调整的价值；调整后的价值
X
[!X>w&z| adjustment 调整；修订；理算〔保险〕
~BtKd* ~* adjustment centre 调剂中心
(tpof
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J&
)#G@fRX adjustment mechanism 调整机制
]DU61Z"v?b adjustment of loss 亏损调整
]xI?,('_m adjustment process 调整过程；调整程序
+/w( K, adjustment range 调整幅度
^ePsIl1E administered exchange rate 受管制汇率
O!yakU+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
d>;2,srUf administration expenses 行政费用
}y mc5- administration fee 手续费；行政费
}R`Irxv4 administration in bankruptcy 破产管理
%P( ;8sS administration order 遗产管理令
^ A- sS~w administrator 管理人；遗产管理人
n+X1AOE[L administrator of the estate 遗产管理人
2J)74SeH admission of debt 债项承认书
[qW<D/@ admission of proof 接纳债权证明
[\88@B=jXP advance 放贷款项；垫付款项；预支款项；预付款项
9E^~#j@Zr advance account 暂支帐目；预付款帐户
%
<^[j^j}o advance compensation 预付补偿金
(lieiye^ advance from shareholder 股东垫款
,;7`{Nab advance pending reimbursement 预支以待日后付还
T7^ulG1' advanced economy 先进经济体系
b#Jo Xa9 advancement 预付；预付财产
g%X &f_@ advances warrant 垫款令
9e-*JYF]C advancing 贷出
/z..5r^,ZZ adverse balance 逆差
XynU/Go, adverse exchange 逆汇
Y:rJK|m advertisement addressed to shareholders 在报章刊登的致股东通告
c%js u" advice for collection 托收通知书
g)X7FxS,z advice of drawing 提款通知书；汇票通知书
fVG$8tB advice of payment 付款通知
tSI& "- Advisory Committee [Securities and Futures Commission]
^v
]UcnB0 谘询委员会〔证券及期货事务监察委员会〕
2 wGF-V Advisory Committee on Diversification 经济多元化谘询委员会
Y+!Ouc!$ affidavit 誓章；遗产申报誓章
\>4v?\8o affidavit of no receipt 述明无收款的誓章
BXNI (7xi affiliate 联号；联营公司；附属公司
{ms,q_Zr affiliated company 附属公司；联号；联营公司
1]_?$)$ T affirmation [estate duty] 非宗教式宣誓〔遗产税〕
D&4u63^ affordability 负担能力
j.<:00< African Development Bank [AfDB] 非洲开发银行
mXQl; after-acquired property 事后取得的财产
eVZa6la" after-hours dealing 市后交易
gW'P`Oxw after-tax profit 税后盈利；税后利润；税后溢利
YR?3 61FK agency agreement 代理协议
W+8BQ- 2 agency expenses 代理机构的开支
N 9c8c agency fee 代理费
CEbzJ Agency Law 《代理法》
f#'8"ff*1 agent 代理人；承销人
fL(':W&n- agent of company 公司代理人
c"sj)-_ agent's fee 代理人费；经纪费
!'Pk
jP aggregate 总计；总数；总体数字
m$7x#8gF
aggregate amount 总款额；总额
"kc pA#uD| aggregate assets and liabilities 总体资产与负债
8.*\+nH aggregate at constant price 按固定价格计算的总体数字
w 9G_>+?E aggregate demand 总需求
9B qQ^`bu aggregate gross position 总持仓量
Fl B, (Cm aggregate limit 总限额
4kWg>F3 aggregate of salaries tax 合计薪俸税
_= o1?R aggregate performance 总体表现；总体业绩
-
P\S>G. aggregate supply 总体供应
jN 31\)/i aggregate surplus 总盈余
;%BhhmR)[ aggregate total 整体总额
eFt\D\XOW aggregate value 总值；合计价值
<I>%m, aggregated basis 合计基准
A)hq0FPp aggregated net chargeable income 合计应课税入息实额
]jHgo](% aggregation 合并计算；合计；总和
]]\)=F`n77 aggregation of incomes of husband and wife 夫妇入息合并计算
4C l, Iw/; aggregation of property 财产的总和
wrz+2EP` agio 差价；贴水
9=Y,["br$_ 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》
N90\]dFmy Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
(! xg$Kz@ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
-s9 Y(> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+CsI,Uf4* 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Ui J^~rn Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
s$f+/H s 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Aivu %}_| agreement for a settlement 授产协议
P]!LN\[ agreement for assignment 转让协议
]NaMZ agreement for sale 售卖协议；买卖协议
6 'RZ agreement for sale and purchase 买卖协议
JK@iz I agreement for the payment of interest 支付利息协议
:SpG&\+ agreement for the repayment of money 还款协议
u~' m7 agreement of reinsurance 再保险协议
M[ :O( Agricultural Bank of China 中国农业银行
Gl?P.BCW.& air passenger departure tax 飞机乘客离境税
)z]q"s5 Y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
S/@dkH I' airport tax 机场税
]I {qp~^#n alcohol duty 酒精税
J>HLQP alienation 让与；让渡；转让
uS!
35{.> alimony 生活费；赡养费
Y0/jH2 n All Ordinaries Index [AOI] 所有普通股指数
uznoyj6g all risks 全险；综合险
J{nyo1A All Sales Record for Stock Market 《股票市场成交报告》
+zFV~ ]b Allied Capital Resources Limited 新联财务有限公司
ATYQ6E[{MV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
o9U0kI=W allocation letter 拨款信件
*=-__|t allocation of fund 分配款项；预留款项
6 .
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At`1) allocation warrant 拨款令
$\YLmG allotment 分配；配股
E3CiZ4=5 allotment notice 股份配售通知；配股通知
|QAeQWP+1 allotment of shares 股份分配
gFWEodx,9 allowable 可获宽免；免税的
jMz1s%C allowable business loss 可扣除的营业亏损
3b g4# c allowable expenses 可扣税的支出
37:b D allowance 免税额；津贴；备抵；准备金
:$SRG^7md allowance for debts 债项的免税额
ch 5`fm allowance for depreciation by wear and tear 耗损折旧免税额
?)Czl4J allowance for funeral expenses 殡殓费的免税额
%=NM_5a}] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
egx J 3. allowance for repairs and outgoings 修葺及支出方面的免税额
#a7Amh\nT allowance to debtor 给债务人的津贴
%!ER @&1f& alteration of capital 资本更改
v @$evmA alternate trustee 候补受托人
wzHjEW amalgamation 合并
zCBtD_@ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
t_dw }I ambit of charges 征税范围；收费范围
1K?
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p:[`%<j0 American Commodities Exchange 美国商品交易所
} %o+1 <= American Express Bank Limited 美国运通银行
j, |1y5f American Stock Exchange 美国证券交易所
1^x2WlUm4 amortization 摊销
c{m
;"ZCFS amount due from banks 存放银行同业的款项
RB lO TQjv amount due from banks abroad 存放海外银行同业的款项
9% 3 r-U= amount due from holding companies 控股公司欠款
\pewbu5^ amount due from local banks 存放本港银行同业的款项
u/!mN2{Rd amount due to banks 银行同业的存款
;G%wc! amount due to banks abroad 海外银行同业的存款
.UT,lqEkv amount due to holding companies 控股公司存款
P x P?hk amount due to local banks 本港银行同业的存款
u'$yYzBE amount due to outport banks 外埠银行同业的存款
\4\\575zp' amount for note issue 发行纸币的款额
K+h9bI/Sf amount of bond 担保契据的款额
AjL?Qh4 amount of consideration 代价款额
JL.yd H79 amount of contribution 供款数额
MUCJ/GF* amount of indebtedness 负债款额
7+D'W 7Yx amount of principal of the loan 贷款本金额
aCUV[CPw amount of rates chargeable 应征差饷数额
aV?}+Y{# amount of share capital 股本额
8H 3!; ] amount of sums assured 承保款额
,rH)}C<Q+ amount of variation 变动幅度
~P]HG;$?n amount of vote 拨款数额
r .a9W? (E amount payable 应付款额
JR a*;_ amount receivable 应收款额
XZe p7d} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w371.84 analysis 分析
YA;8uMqh; ancillary risk 附属风险
0>~6Z annual account 周年帐目；周年帐目报表；年度决算；年结
(1elF) annual accounting date 年结日期
{M)3GsP? annual allowance 每年免税额；年积金；年度津贴；年津
N}l]Ilm$34 annual balance 年度余额
/K1 $_ annual disposable income 每年可动用收入
d,oOn.n& annual estimates 周年预算
W kDn annual fee 年费
j0pvLZjM annual general meeting 周年大会
B
GEJiLH annual growth rate 年增率；每年增长率
LKf 5r,C annual long-term supplement 长期个案每年补助金
Yyo9{4v+p{ annual pensionable emolument 可供计算退休金的年薪
,$6MM6W;-F annual report 年报
,
R .+-X Annual Report on the Consumer Price Index 《消费物价指数年报》
V&,<,iNN annual return 周年报表；周年申报表；每年报税表格
YW $x: Annual Return Rules 《周年报表规则》
soqNzdTB2 annual review of consumer prices 每年消费物价回顾
>D p6@% annual roll-forward basis 逐年延展方式
E!}-qbH^ annual salary 年薪
YAC zz nN annual statement 年度报表；年度决算表
Pu%>j'A 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
ILr6W@o5A annuitant 年金受益人
@'<j!CqQ
o annuity 年金
%\{?(baOA annuity contract 年金合约
<k-@R!K~JC annuity on human life 人寿年金
bJ,=yB+0 antecedent debt 先前的债项
{ZsWZ J! ante-dated cheque 倒填日期支票
,Y\4xg*` anticipated expenditure 预期开支
|L_g/e1 A3 anticipated net profit 预期纯利
=iK6/ y` anticipated revenue 预期收入
eR*
]<0= anti-inflation measure 反通货膨胀措施
%*Z2Gef?H anti-inflationary stance 反通货膨胀立场
RkH oT^
apparent deficit 表面赤字
c7nk~K[6 apparent financial solvency 表面偿债能力
ETWme MN apparent partner 表面合伙人
G4exk5 application for personal assessment 个人入息课税申请书
m/F(h-? application of fund 资金应用
#L4Kwy application to release as liquidator and to destruct the books of accounts and documents
g 2 { ?EP 申请免除清盘人职务及毁灭帐簿与文件
7si*%><X appointed actuary 委任精算师
x{`<);CQ appointed auditor 委任核数师；委任审计师
NK#"qK""k appointed trustee 委任的受托人
#<i> <EG appointer 委任人
zR JKIm apportioned pro rata 按比例分摊
/glnJ3 apportionment 分配；分摊
vkd<l& zD Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)|^<woli, apportionment formula 分摊方程式
!q6V @& apportionment of estate duty 遗产税的分摊
AGJ=de. appraisal 估价；评估
Oi%~8J> appreciable growth 可观增长
,Qi|g' a appreciable impact 显着影响
qT>&
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<:;:*s3] appreciation 增值；升值
L+ ETMk0 appreciation against other currencies 相对其他货币升值
E~@HC 5.M appreciation of the exchange value of Hong Kong dollar 港元汇值上升
F']%q 0 appreciation tax 增值税
OTHd1PSOu appropriation 拨款；拨用；拨付
D%Jc?6/I#3 appropriation account 拨款帐目
yJ`1},^ Appropriation Bill 拨款法案
JHh9> .1 appropriation-in-aid system 补助拨款办法
{_X1&&>8/ approved assets 核准资产
E29gnYxu8 approved basket stock 认可一篮子证券
KRR^? approved budget 核准预算
aU8T i8A> approved charitable donation 认可慈善捐款
7
} MJK) approved charitable institution 认可慈善机构
rMg{j
gD approved currency 核准货币；认可货币
kR~4O$riG approved estimates 核准预算
qjEWk ." approved estimates of expenditure 核准开支预算
jc~*#\N approved overseas insurer 核准海外保险人
/R$x-7t)^( approved overseas trust company 核准海外信托公司
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f. approved pooled investment fund 核准汇集投资基金
~rJw$v approved provident fund scheme 认可公积金计划
[tK:y[nk approved provision 核准拨款
EC!Cv;' approved redeemable share 核准可赎回股份
#\ S$ $gP approved regional stock 认可地区性证券
eh7r'DmAR approved retirement scheme 认可退休金计划
e}yu<~v_ approved subordinated loan 核准附属贷款
ne24QZ~} arbitrage 套戥；套汇；套利
_3G)S+ 7# arbitrageur 套戥者；套汇者
-j=& J8Za arbitrary amount 临时款项
o^"3C1j arrangement 措施；安排；协定
ggsi`Z{j? arrears 欠款
M9jo<+ arrears of pay 欠付薪酬
(?3 \.tQ}} arrears of revenue 逾期未收税款；逾期未收的帐项
D!$ =oK articles of association 组织章程；组织细则；组织章程细则
`ur9KP4Dq Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
[qMO7enu# ascertainment of profit 确定利润
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^ "Asia Clear" “亚洲结算系统”
N\e@$1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
k^\ &.63( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9Kx:^~}20o Asian Development Fund [ADF] 亚洲发展基金
x[~OVG0M* Asian dollar bond 亚洲美元债券
^JVP2L>o* Asian dollar market 亚洲美元市场
+9F#~{v`4a Asian dollar rate 亚洲美元利率
0HuR Fl Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Ns= b&Uyc Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
6$<o^Ha*R asked price 沽盘；喊价；索价；卖方报价
F Y}*Z=D% assessable income 应评税入息
J6Nw- qF assessable loss 应评税亏损
EI+/%., assessable profit 应评税利润
9v,8OK) assessable value 应评税值
"g1;TT:1~ assessed profit 估定利润
`e=n( D assessed value 经评估价值
UKQ&TV}0 assessment 评税；评定；估价；评税单
CWsv#XOg] assessment number 评税编号；估价编号
n(xlad assessment of additional tax 补加税评税
aDv/kFfn assessment of performance 业绩评估；实绩评价
!Lug5U} Assessor 评税主任
R AQ;O asset price bubbles 资产价格泡沫
Cwf$`?|W asset-backed securities 具资产保证的证券
>Io7h#[u assets accretion 资产增值
+p<R'/ assets and liabilities 资产与负债
fQ4$@ assets betterment statement 资产递增表；资产改进表
+p6\R;_E assets lending 实物放款；有抵押贷款
CyDf[C)= assets of the company passing on the death 死者去世时转移的公司资产
#R4KBXN assets pledged as security for liabilities 用作负债抵押的资产
U (7P X`1 assets portfolio 资产投资组合
{ (,vm}iFL assets price 资产价格
A0u:Fm{E assets quality 资产质素
IqKXFORiNI assets realization 资产变现
gc) 3 assets refinancing arrangement 资产再集资安排
6WcbJ_"mq assets securitization 资产证券化
Q & Ahr assets situated outside Hong Kong 在香港以外地方的资产
gdY/RD xn: assets stripping 削减资产；拆卖资产
lD#1"$Coz assets value 资产值
R3 `W#` assignee 承让人
Q9zpX{JT assignment 转让；转让书；转让契
f_XCO=8'v assignment of interest 权益转让
S*s9 ?
assignment of letters patent and trade mark 专利证书及商标转让
*sV xjZvV assignment of property 物业转让；物业转让书
q#-H+7 5 assignment right 转让权
"0)G|pZI assignor 转让人
G_4P)G3H associate 有联系的人；有关连人士；相联者；合伙人；联系人
Nj 8)HR Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5D*V%v associate member 附属会员
9GaER+d| associated body corporate 相联法人团体
cs; Gk: associated company 相联公司；联属公司
V SFl9/5? associated corporation 相联法团
a Z, Wa-k Association of Chartered Certified Accountants [ACCA] [United Kingdom]
# eyx 公认会计师公会〔英国〕
|JQKxvjT Association of Futures Exchange Brokers 香港期货经纪协会
]+9:i!s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
H9!*DA<W association of underwriters 承保人组织
YU(x!<Z assumption of control 接管
dL)5~V8s assurance 担保；保险；转易；转易书
XX6)( assurance of interest 权益的转易
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:I at 19XX price 按一九ＸＸ年价格计算
2Jv4l$$;* at a discount 按赔价计算；按贴水价格计算；打折扣
O0YGjS|d at a premium 按溢价计算；按升水价格计算
vb!KuI!:p at call 通知付款；按通知
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#* U at constant market price 按固定市价计算
ohk =7d.' at constant price 按固定价格计算
U6PUt'Kk@ at cost 按成本计算
DR8dJ# at current market price 按当时市价计算；按现时市价计算
42LV>X#i at current price 按当时价格计算；按现时价格计算
Fj4:_(% nG at factor cost 按要素成本计算；按生产要素成本计算
J1t?Qj;f3 at money-of-the-day price 按付款当日价格计算
!/j|\_O at or better 按指定或较佳价位〔买卖指令〕
O0RQ}~$'m at par 按面值计算；平价
ep|u_|sB/r at sight 见票即付
HjD= .Q at the close 按收市盘
GssoT<Y)Z at the opening 按开市盘
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& attestation 见证；见证条款
r; !us ~ at-the-money option 平价期权
c2"OpI attorney 受权人；受托代表人
pUx@ QyrI attornment 新拥有人承认书
m%puD 9 attributable profit 可归属利润
?zqXHv#x attributable share value 可归属股份价值
]d FWIvC Auckland Stock Exchange 奥克兰证券交易所
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#/$ auction 拍卖
[$X(i|6 auctioneer 拍卖商
%+}\i'j7 audit 审计；核数
`h#JDcT ;a Audit Commission 审计署
b-XBs7OAx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
GEgf_C!%@ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
1>1!om l1E audit review 帐目审查
lM]7 @A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
UPsh Y audited account 审计帐目；经审计的帐目
r@aFB@ audited annual account 经审计的周年帐目
e2v,#3Q\ audited balance sheet 经审计的资产负债表
WJWhx4Hk auditor 核数师；核数主任；审计师
Lm/^ 8V+ auditor's certificate 核数师证明书；审计师证明书
z`CI gSR auditor's report 核数师报告；审计师报告
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m Aussie bond 澳元债券
URwFN OM2 austerity budget 紧缩预算
^ z1WPI Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Q_S
fFsY Australia All Ordinaries Index 澳洲所有普通股票指数
h2 y@xnn Australian Dollar [AUD] 澳元
(R F6K6~ Australian Options Market 澳大利亚期权市场
3[$VW+YV Australian Securities Commission 澳洲证券事务监察委员会
$!t! = Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?*g]27f11 Australian Stock Exchange 澳大利亚证券交易所
- J:vYhq|g Austrian Schilling [ATS] 奥地利先令
Qw ED>G| authentication 认证；鉴证
(1 R, authority to purchase 委托购买证；委购书
@:
N rC76 authorization 认可；核准；授权；授权书
|<S9nZg%p authorization by direction 指示授权
@eul~%B{X authorization by instruction 指令授权
#~ Q0s)Ze authorization by warrant 令状授权
Ty5\zxC| authorization of unit trust 单位信托的认可
) Ez=#dIq authorized agent 指定代理人
4V=dD<3m authorized capital 法定资本
[ 69aTl>/ authorized clerk 出市员
*E>YLkg] authorized dealer 认可交易商
D F#Ob( 1 authorized financial institution 认可财务机构
zOcMc{w0 authorized fund 认可基金
)g-*fSa authorized fund house 获授权的基金公司；认可基金公司
J{91 t | authorized institution 认可机构
d M)fr authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
f -#fi7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
r$+9grm< authorized insurer 获授权保险人；获认可承保人
}=++Lr4* authorized investment 特准投资项目
JprZ6
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E~24b0<7 authorized representative 获授权代表
$0WAhq authorized share capital 法定股本
5(,WN automated quotation system 自动报价系统
tFRWxy[5 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
1m&(3% #{ 自动交易系统〔香港期货交易所有限公司〕
^0VI J )y automatic adjustment mechanism 自动调整机制
yjr!8L:m automatic adjustment system 自动调整系统
.NabK Automatic Clearing House 自动票据交换所
7Y_S%B:F automatic exchange rates accumulation system 自动化汇率累集系统
Qf"gH <vT Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
KzhldMJ^zq automatic teller machine [ATM] 自动柜员机
B} :[~R' autopay 自动转帐
EF}Z+7A available assets 可用资产
Y40{v(Pi available fiscal reserve 现存财政储备
e-Eo e_k available profit 可用利润
[z?q -$# Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
XI
pXP,Yy average 平均；平均数；海损
`w&| ~xT average basic salary 平均基本薪金
<^M`U> average consumer expenditure 平均消费开支；一般消费开支
!Y5O3^I=u average cost 平均成本
W"$'$ h average cost of land production 增辟土地平均成本
J)66\h= average daily turnover 平均每日成交额
7Rq;V=2YV average daily wage rate 平均每日工资率
FFPO?y$ average expenditure pattern 平均开支模式
fAJQ8nb{@] average growth rate 平均增长率
WJ=^r@Sf average net fixed assets 固定资产平均净值
D\>C E Bt average of relatives 相对价格平均数
poeKY[]. average price 平均价格
JVU:`BH average propensity to consume 平均消费倾向；一般消费倾向
m39 `f,M average propensity to save 平均储蓄倾向；一般储蓄倾向
Cdc6<8 average rate 平均率
i9_ZK/* average revenue 平均收入；平均收益
3nxJ`W5j average stock 平均库存；平均存货
\DpXs[1 average yearly rent 平均年租
UT+B*?,h avoidance of double taxation 避免双重课税
{3'z} q avoidance of tax 避税
