A:
8Qy |;T} A share Ａ股；甲类股份
x B[#
a* abatement of tax 减税；减扣免税额
jGPs!64f) ABN AMRO Bank N.V. 荷兰银行
nTlrG6 above-the-line expenditure 线上项目支出；经常预算支出
/UAj]U above-the-line receipt 线上项目收入；经常预算收入
^jA^~h3(W ABSA Asia Limited 南非联合亚洲有限公司
P xY"{-iAM absolute change 绝对数值变更
z [{%.kA absolute expenditure 实际开支
~!u94_: absolute guideline figure 绝对准则数字
^P szZ10T absolute interest 绝对权益
Hc !_o`[{l absolute order of discharge 绝对破产解除令
h|Qh /jCX absolute profit margin 绝对利润幅度
)[.URp& absolute value 实值；绝对值
|zlwPi. absolutely vested interest 绝对既得权益
7.-|3Wcg absorbed cost 已吸收成本；已分摊成本
b5C #xxIO absorption 吸收；分摊；合并
ibL;99 # absorption rate 吸收率；摊配率；分摊率
T]k@g_ ACB Finance Limited 亚洲商业财务有限公司
tO$M[P=b acceptable form of reciprocity 合理的互惠条件
T;7|d5][ acceptable rate 适当利率；适当汇率
GM~jR-F Z acceptance agreement 承兑协议
Pr' py acceptance for honour 参加承兑
WOoVVjM M acceptor 承兑人；接受人；受票人
C5FtJquGN) acceptor for honour 参加承兑人
c-{]H8 $v accident insurance 意外保险
fN;y\!q5 Accident Insurance Association of Hong Kong 香港意外保险公会
@w z7jzMi accident insurance scheme 意外保险计划
mmti3Y accident year basis 意外年度基准
l-rI|0D# accommodation 通融；贷款
|ES e=G accommodation bill 通融票据；空头票据
IYPI5qCR accommodation party 汇票代发人
'UCL? $ account balance 帐户余额；帐户结余
dXQWT@$y!E account book 帐簿
7EUaf;d^ account collected in advance 预收款项
|H49 FL account current book 往来帐簿
eP8wTStC account of after-acquired property 事后取得的财产报告
cA,xf@itp account of defaulter 拖欠帐目
N0NMRU]zT account payable 应付帐款
PT=%]o] account payee only [A/C payee only] 只可转帐；存入收款人帐户
uv4jbg}Z+3 account receivable 应收帐款
~ -x\E#( account receivable report 应收帐款报表
$@X,J2& account statement 结单；帐单；会计财务报表
,;;~dfH m account title 帐户名称；会计科目
&kGSxYDk% accountant's report 会计师报告
XCY4[2*a> Accountant's Report Rules 会计师报告规则
I;LqyzM accounting and auditing procedure 会计与审计程序；会计与核数程序
4l:+>U@KU Accounting Arrangements 《会计安排》
5sRNqTIr accounting basis 会计基础
?/D#ql7 accounting by Official Receiver 破产管理署署长呈交的帐目
,KWeW^z'7 Accounting Circular 《会计通告》
e %#f9i accounting class 会计类别
Rp1 OC accounting date 记帐日期；会计结算日期
<KC gtO accounting for money 款项核算
H.e@w3+h Accounting Officer 会计主任
=W?c1EPLCx accounting period 会计报告期；会计期
;#*m B` accounting policy 会计政策；会计方针
-\vq-n accounting practice 会计惯例
<@P0sd accounting principle 会计准则
0td ;Ag accounting record 会计记录
Q{l;8M CL accounting report 会计报告
_eS*e-@O 5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
hsh
W5j Accounting Society of China 中国会计学会
*niQ*A accounting statement 会计报表
5 ,HNb accounting system 会计制度；会计系统
1RLSeT accounting transaction 会计事项；帐务交易
1JY4 E2Q accounting treatment 会计处理
lB3X1e9 accounting year 会计年度
D UeT accretion 增值；添加
&yuerNK accrual 应计项目；应累算数目
Zs E8eD accrual basis 应计制；权责发生制
BC^WPr accrual basis accounting 应计制会计；权责发生制会计
lsd\ `X5, accrue 应累算；应计
1E(pJu'K accrued benefit 应累算利益
d)@M MF accrued charges 应计费用
6_7d1.wv9 accrued cumulative preference share dividend 应累算的累积优先股股息
Ek:u[Uw\ accrued expenses 应累算费用
/V ^S)5r accrued interest payable 应付利息；应计未付利息
6%>0g^`)9Y accrued interest receivable 应收利息；应计未收利息
]pb3
Fm{ accrued right 累算权益
+KZc"0? accruing profit 应累算的利润
Mg].# accumulated fiscal reserve 累积财政储备
|( KM 8 accumulated profit 累积利润；滚存溢利
g`6S*&8I accumulated reserve 累积储备
Gl+}]Vn[n accumulation of surplus income 累积收益盈余
!zeBxR$&o acquired assets 既得资产
^^Y0 \3. acquisition 收购；购置；取得
H 74hv`G9 acquisition cost 购置成本
x&s F_<[ acquisition expenses 购置费用
({)_[dJ' acquisition of 100% interest 收购全部股权
q?6Zu :': acquisition of control 取得控制权
/dO& r'!: acquisition of fixed assets 购置固定资产
M30_b8[Y_ acquisition of shell “买壳”
}I]9I
_S acquisition price 收购价
][ .1b@)qV act of God 天灾
@Q'5/q+ acting partner 执事合伙人
Jv5G:M 5+~ active market 买卖活跃的市场；交投畅旺的市场；旺市
Ofn:<d active partner 积极参与的合伙人
L^22,B
0 active trading 交投活跃
>DDQ7
l actual circulation 实际流通
$>+-=XMVB actual cost 实际成本
;9rQN3J$gn actual expenditure 实际开支；实际支出
~"( 1~7_ actual income 实际入息；实际收入；实际收益
`g #\ Ws actual market 现货市场
Y?> S.B7 actual price 现货价；实际价格
dJkT Hmw actual profit 实际利润
:=* -x actual quotation 实盘；实际价位；实际报价
4h|D [Cb] actual year basis 按实际年度计算
R,(^fM actuals 实货
3.>jagu actuarial investigation 精算调查
<1ai0 ] actuarial principle 精算原则
HtMlSgx,8> actuarial report 精算师报告
Z"P{/~HG Actuarial Society of Hong Kong 香港精算学会
@9^ kl$ actuarial valuation 精算师估值
v<O \ l~S actuary 精算师
<ioX|.7ZX ad referendum agreement 暂定协议；有待覆核的协定
&#WTXTr0= ad valorem duty 从价税；按值征税
n_5g :`Y ad valorem duty system 从价税制
tZ (Wh ad valorem fee 从价费
ivt\|
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!-: a`Vs+ additional allowance 额外免税额
2)G ZU additional amount for unexpired risk 未过期风险的额外款额
X;- ,3dy additional assessable profit 补加应评税利润
0KEytm] additional assessment 补加评税
r+> 9O additional commitment 额外承担
1~j.jv$ additional commitment vote 额外承担拨款
c$p1Sovw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
p@P [pzxI additional dependent parent allowance 供养父母额外免税额
X,~8 ) W additional provision 额外拨款
4}gwMjU-B additional stamp duty 附加印花税
Odagac a additional tax 补加税罚款；补加税款
am`eist: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
J9 /w_,,R$ adjudged bankrupt 被裁定破产
<>-UPRw qI adjudicated bankrupt 裁定破产人
i ud%X51 adjudication fee 裁定费；评定印花税额手续费；评估契据费
)p&xpB( adjudication of bankruptcy 裁定破产；宣告破产
%e _WO,R adjudication of insolvency 裁定无力偿还债务
U9Y'eP.2 adjusted actual 经调整的实数；调整后的实数
u+{5c5_ adjusted current assets 经调整的流动资产；调整后的流动资产
]SK (cfA` adjusted figure 经调整的数字；调整后的数额
(33[N adjusted liabilities 经调整的负债；调整后的负债
ow+ NT adjusted loss 经调整的亏损；调整后的亏损
Yd ]f}5F 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
1W5YS +pf adjusted profit 经调整的利润；调整后的利润
j&8U: Q, adjusted surplus 经调整的盈余额；调整后的盈余额
B^eea [ adjusted value 经调整的价值；调整后的价值
5"{wnnY%K} adjustment 调整；修订；理算〔保险〕
kQ|}"Tw7 adjustment centre 调剂中心
)Y)7p// adjustment lag 调整过程的时间差距；调整时差
^c+6? adjustment mechanism 调整机制
SJw0y[IL6( adjustment of loss 亏损调整
[<cP~ adjustment process 调整过程；调整程序
YV0e)bf adjustment range 调整幅度
4iDo.1B" administered exchange rate 受管制汇率
!zD| @sX{ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
GlVq<RG* administration expenses 行政费用
U; ev3 administration fee 手续费；行政费
#LF_*a0v administration in bankruptcy 破产管理
1`b?nX administration order 遗产管理令
aFKks .n3 administrator 管理人；遗产管理人
I l!iqDHz3 administrator of the estate 遗产管理人
Dz.U&+* admission of debt 债项承认书
Rb#?c+&# admission of proof 接纳债权证明
5FzG_ w advance 放贷款项；垫付款项；预支款项；预付款项
V$@@!q advance account 暂支帐目；预付款帐户
Rnj2Q!C2 advance compensation 预付补偿金
H3MT.Cpd advance from shareholder 股东垫款
-^C;WFh8) advance pending reimbursement 预支以待日后付还
#[J..i/h advanced economy 先进经济体系
AX[/S8|6 advancement 预付；预付财产
G>cTqD6g T advances warrant 垫款令
`lr\V;o! advancing 贷出
Jg^t r>I~ adverse balance 逆差
S x Mh ' adverse exchange 逆汇
I#9A\.pO advertisement addressed to shareholders 在报章刊登的致股东通告
g=a-zg9LX advice for collection 托收通知书
""TRLs!:M advice of drawing 提款通知书；汇票通知书
h% #@X d>. advice of payment 付款通知
v )BUt,A Advisory Committee [Securities and Futures Commission]
%o.+B~r 谘询委员会〔证券及期货事务监察委员会〕
%N>@( . Advisory Committee on Diversification 经济多元化谘询委员会
_M{m6k(h affidavit 誓章；遗产申报誓章
R(ay&f%E affidavit of no receipt 述明无收款的誓章
2N `Vx3 affiliate 联号；联营公司；附属公司
aNfgSo05@n affiliated company 附属公司；联号；联营公司
(n# affirmation [estate duty] 非宗教式宣誓〔遗产税〕
eD G=-a4 affordability 负担能力
AQ@A$ African Development Bank [AfDB] 非洲开发银行
)p( XY34] after-acquired property 事后取得的财产
))u$j4 V after-hours dealing 市后交易
julAN$2 after-tax profit 税后盈利；税后利润；税后溢利
{_PV~8u agency agreement 代理协议
dDAdZx d agency expenses 代理机构的开支
cND2(< jx: agency fee 代理费
+HU I1@ql Agency Law 《代理法》
(,HA Os
agent 代理人；承销人
w Mei`svY agent of company 公司代理人
Dr<% Lr agent's fee 代理人费；经纪费
90M :0SH aggregate 总计；总数；总体数字
H~&9xtuH N aggregate amount 总款额；总额
h|_G2p^J+" aggregate assets and liabilities 总体资产与负债
M`A bH19 aggregate at constant price 按固定价格计算的总体数字
1 BVi vEG aggregate demand 总需求
;z!~-ByzL aggregate gross position 总持仓量
m&b!\"0 aggregate limit 总限额
.b5B7 x} aggregate of salaries tax 合计薪俸税
d7P|
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=v1s@5 ;~ aggregate supply 总体供应
o
KX!{ aggregate surplus 总盈余
t:$p8qR aggregate total 整体总额
t4 h5R aggregate value 总值；合计价值
H<dm ;cU aggregated basis 合计基准
QZ%_hvY[%> aggregated net chargeable income 合计应课税入息实额
5h1FvJg aggregation 合并计算；合计；总和
#2|sS |0 < aggregation of incomes of husband and wife 夫妇入息合并计算
G` gYwgU; aggregation of property 财产的总和
B
+_D*a agio 差价；贴水
a!4'}gHR 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》
SC"=M^E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[R6du*P 《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》
i7:j(W^I8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?\ .P 《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》
z$ H
|8L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
G$Z8k,g+<7 《香港政府和大韩民国政府关于相互促进和保护投资协定》
( 8k3z` agreement for a settlement 授产协议
> lN{FJ agreement for assignment 转让协议
r!#NFek} agreement for sale 售卖协议；买卖协议
Qq^>7OU>Co agreement for sale and purchase 买卖协议
A .*}< agreement for the payment of interest 支付利息协议
TE^BfAw@ agreement for the repayment of money 还款协议
Uo5l
=\ agreement of reinsurance 再保险协议
b'uH4[zX% Agricultural Bank of China 中国农业银行
`[/BG)4 air passenger departure tax 飞机乘客离境税
f`P%aX'cBQ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3>/Yku )t airport tax 机场税
h5.u W8 alcohol duty 酒精税
8x [q[ alienation 让与；让渡；转让
$UgM7V$ alimony 生活费；赡养费
zd"o #(sv All Ordinaries Index [AOI] 所有普通股指数
cMI QbBM all risks 全险；综合险
G) i V All Sales Record for Stock Market 《股票市场成交报告》
VI[ikNpX Allied Capital Resources Limited 新联财务有限公司
FG1$_zN | all-items index [Consumer Price Index] 总指数〔消费物价指数〕
a4O!q;tu7 allocation letter 拨款信件
^~8l|d_ allocation of fund 分配款项；预留款项
#Z(8 vA^@ allocation of profit 利润分配；溢利分配
{BDp`uZ allocation warrant 拨款令
#2{ } ;) allotment 分配；配股
T'0Ot3m` allotment notice 股份配售通知；配股通知
"~N#Jqzr: allotment of shares 股份分配
ci6j"nKci allowable 可获宽免；免税的
[gQ* y~N allowable business loss 可扣除的营业亏损
q/<.^X allowable expenses 可扣税的支出
5}E 8Tl allowance 免税额；津贴；备抵；准备金
0=yKE J allowance for debts 债项的免税额
R/A 40i allowance for depreciation by wear and tear 耗损折旧免税额
q?e97 a allowance for funeral expenses 殡殓费的免税额
~ g~z"!K allowance for inflation 为通货膨胀而预留的款项；通胀准备金
VctAQ|h^ allowance for repairs and outgoings 修葺及支出方面的免税额
z9u"?vdA allowance to debtor 给债务人的津贴
XM>ByfD{ alteration of capital 资本更改
O83vPK
3 alternate trustee 候补受托人
7Oru{BQ"> amalgamation 合并
n\ZDI+X ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
gBf %9F ambit of charges 征税范围；收费范围
*GTCV xu amended valuation 经修订的估值
v.c2(w/P American Commodities Exchange 美国商品交易所
} | (KI American Express Bank Limited 美国运通银行
K Ps 5? X American Stock Exchange 美国证券交易所
DU|0#z=*t5 amortization 摊销
A #f@0W: amount due from banks 存放银行同业的款项
9^c\$"2B amount due from banks abroad 存放海外银行同业的款项
K.dgQ-v n amount due from holding companies 控股公司欠款
RiIJ#:6+^I amount due from local banks 存放本港银行同业的款项
;sS N amount due to banks 银行同业的存款
eICk}gfun amount due to banks abroad 海外银行同业的存款
ZH~ T'Bg amount due to holding companies 控股公司存款
8m2-fuJz amount due to local banks 本港银行同业的存款
7fgA)dU:K amount due to outport banks 外埠银行同业的存款
?s dVd amount for note issue 发行纸币的款额
#7/ _Usso amount of bond 担保契据的款额
L/_OgL]YdI amount of consideration 代价款额
>s1'I:8 amount of contribution 供款数额
! dv amount of indebtedness 负债款额
mh2t ' O amount of principal of the loan 贷款本金额
k "LbB#Q amount of rates chargeable 应征差饷数额
1aS[e% 9Mg amount of share capital 股本额
<9@I5 0; amount of sums assured 承保款额
\8'fy\ amount of variation 变动幅度
9P#E^;L amount of vote 拨款数额
7xb z)FI amount payable 应付款额
weEmUw Z amount receivable 应收款额
$21+6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ik=~`3Zp0 analysis 分析
1l"A7
V ancillary risk 附属风险
mA|! IhM annual account 周年帐目；周年帐目报表；年度决算；年结
Ig-9Y;hdmn annual accounting date 年结日期
*Sm$FMWQ annual allowance 每年免税额；年积金；年度津贴；年津
eva-?+n\q annual balance 年度余额
n\Uh5P1W" annual disposable income 每年可动用收入
!?`5r)K annual estimates 周年预算
G9TK)Nz annual fee 年费
BSY2\AL p annual general meeting 周年大会
6 ] <~0{ annual growth rate 年增率；每年增长率
: |#Iw annual long-term supplement 长期个案每年补助金
E5w. w x annual pensionable emolument 可供计算退休金的年薪
<.s=)}'`P annual report 年报
a)$" Annual Report on the Consumer Price Index 《消费物价指数年报》
7SE\(K=<% annual return 周年报表；周年申报表；每年报税表格
:vz _f$= Annual Return Rules 《周年报表规则》
AB'q!7NR annual review of consumer prices 每年消费物价回顾
J*Dj`@`4`g annual roll-forward basis 逐年延展方式
>:%i,K*AM annual salary 年薪
ja3wXz$2 annual statement 年度报表；年度决算表
R?a)2jl Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
rj& annuitant 年金受益人
6TvlK*<r= annuity 年金
~'2)E/IeV annuity contract 年金合约
5M4mFC6 annuity on human life 人寿年金
rl qn39 antecedent debt 先前的债项
6?b 9~xRW ante-dated cheque 倒填日期支票
7 d*SZmD
anticipated expenditure 预期开支
POwJhT anticipated net profit 预期纯利
<*E{z r& anticipated revenue 预期收入
<"Z]S^>$
anti-inflation measure 反通货膨胀措施
cobq+Iyu anti-inflationary stance 反通货膨胀立场
2siUpmX apparent deficit 表面赤字
q$`{$RX apparent financial solvency 表面偿债能力
Pf5RlpL:p apparent partner 表面合伙人
; {$9Sc $ application for personal assessment 个人入息课税申请书
vi')-1Y
KM application of fund 资金应用
kFZw" 5hb application to release as liquidator and to destruct the books of accounts and documents
n0 q5|ES 申请免除清盘人职务及毁灭帐簿与文件
uF_gfjR[m appointed actuary 委任精算师
%B5.zs]Of appointed auditor 委任核数师；委任审计师
?W-J2tgss{ appointed trustee 委任的受托人
Z [<rz6%cB appointer 委任人
ye=*m apportioned pro rata 按比例分摊
- ?_aYJ apportionment 分配；分摊
O3WhO@`6) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]S4 TX apportionment formula 分摊方程式
e@"1 W apportionment of estate duty 遗产税的分摊
Bh$ hgf.C appraisal 估价；评估
Tu2BQ4\[ appreciable growth 可观增长
Z?
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0(\ybppx appreciable increase 可观增长
nQ 2V appreciation 增值；升值
w|!>>W6J appreciation against other currencies 相对其他货币升值
W8+Daw1Nr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
,=whwl "tA appreciation tax 增值税
fYU/Jn# appropriation 拨款；拨用；拨付
OBaG'lrZy appropriation account 拨款帐目
@ de_|*c Appropriation Bill 拨款法案
$BKGPGmh appropriation-in-aid system 补助拨款办法
}UNRe]ft$ approved assets 核准资产
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P)w approved basket stock 认可一篮子证券
Fw? ;Y% approved budget 核准预算
] 4wyuP,up approved charitable donation 认可慈善捐款
>F+Mu-^ approved charitable institution 认可慈善机构
8##-fv] approved currency 核准货币；认可货币
I) Y ^_&= approved estimates 核准预算
,4wVQ(,?cd approved estimates of expenditure 核准开支预算
@9 ~a3k| approved overseas insurer 核准海外保险人
VcK u fV' approved overseas trust company 核准海外信托公司
1CK}XLdr approved pooled investment fund 核准汇集投资基金
F`KA^ZI approved provident fund scheme 认可公积金计划
,DsqKXSU approved provision 核准拨款
!N:! x[5 approved redeemable share 核准可赎回股份
D{g6M> , \ approved regional stock 认可地区性证券
+ptVAg+ approved retirement scheme 认可退休金计划
3;( ;'5|Z approved subordinated loan 核准附属贷款
?n<b:oO arbitrage 套戥；套汇；套利
I:l<t* arbitrageur 套戥者；套汇者
2 Pn arbitrary amount 临时款项
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:st0 arrangement 措施；安排；协定
TD:NL4dm arrears 欠款
|;3Ru vX?+ arrears of pay 欠付薪酬
={,\6a|]: arrears of revenue 逾期未收税款；逾期未收的帐项
5>+>=)* articles of association 组织章程；组织细则；组织章程细则
ZD\`~I|gp Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ov&4&v ascertainment of profit 确定利润
I@IZ1
/J,r "Asia Clear" “亚洲结算系统”
b y; %k/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\ cmt'b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)7@f{E#w Asian Development Fund [ADF] 亚洲发展基金
Lt>"R! "x Asian dollar bond 亚洲美元债券
d\& {Ev9v Asian dollar market 亚洲美元市场
o}H7;v8H Asian dollar rate 亚洲美元利率
)jk X& 7x Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?,~B@Kx Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Wm>[5h%> asked price 沽盘；喊价；索价；卖方报价
@b[{.m U assessable income 应评税入息
x~p8Mcv assessable loss 应评税亏损
Im7<\ b@ assessable profit 应评税利润
G?$|aQ0j assessable value 应评税值
?u.&B P assessed profit 估定利润
, 6 P:S7 assessed value 经评估价值
tUouO0_l assessment 评税；评定；估价；评税单
/W&R o5- assessment number 评税编号；估价编号
>xQg COi assessment of additional tax 补加税评税
X +zFRL% assessment of performance 业绩评估；实绩评价
K P{|xQ> Assessor 评税主任
B1dVHz# asset price bubbles 资产价格泡沫
7x` dEi< asset-backed securities 具资产保证的证券
T\7z87Q assets accretion 资产增值
w@w(AFV9/ assets and liabilities 资产与负债
i}teY{pyc assets betterment statement 资产递增表；资产改进表
s;V~dxAiv assets lending 实物放款；有抵押贷款
`k b]tf assets of the company passing on the death 死者去世时转移的公司资产
/ Y$UJt assets pledged as security for liabilities 用作负债抵押的资产
eF+:w:\h assets portfolio 资产投资组合
g-`HKoKe assets price 资产价格
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"XvspJ assets quality 资产质素
G|eY$5!i assets realization 资产变现
rMRM*`Q2 assets refinancing arrangement 资产再集资安排
^<X+t&!z assets securitization 资产证券化
N~7xj ? assets situated outside Hong Kong 在香港以外地方的资产
!$ &k@#v: assets stripping 削减资产；拆卖资产
,#&\ 1Vxf assets value 资产值
KwGk8$ U assignee 承让人
gB/4ro8 assignment 转让；转让书；转让契
f P'qUN assignment of interest 权益转让
7u[U %yd assignment of letters patent and trade mark 专利证书及商标转让
cQ( zBf assignment of property 物业转让；物业转让书
&)jBr^x#> assignment right 转让权
uY j E)" assignor 转让人
_Iz JxAcJ associate 有联系的人；有关连人士；相联者；合伙人；联系人
y+b4s Ff Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
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\gT associate member 附属会员
<vxj*M; associated body corporate 相联法人团体
`x=W)o
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zbQ-l1E associated corporation 相联法团
h^_Sd"l3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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L{m[s| 公认会计师公会〔英国〕
`4^-@} Association of Futures Exchange Brokers 香港期货经纪协会
J2A+x \{< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
B#RBR<MFC association of underwriters 承保人组织
#OlU|I assumption of control 接管
hx|Cam" assurance 担保；保险；转易；转易书
r eo assurance of interest 权益的转易
e$H N/O at 19XX price 按一九ＸＸ年价格计算
=`RogjbP at a discount 按赔价计算；按贴水价格计算；打折扣
g<C_3 ap/ at a premium 按溢价计算；按升水价格计算
{Up@\ M at call 通知付款；按通知
TZ#( G at constant market price 按固定市价计算
<T ] BSQk at constant price 按固定价格计算
Zl aU+Y(_[ at cost 按成本计算
7ux0|l at current market price 按当时市价计算；按现时市价计算
{O FbU at current price 按当时价格计算；按现时价格计算
#E3 5%7* at factor cost 按要素成本计算；按生产要素成本计算
.m--# r at money-of-the-day price 按付款当日价格计算
! 6y< jJ> at or better 按指定或较佳价位〔买卖指令〕
0 *!CJ;%N at par 按面值计算；平价
] 2O52r at sight 见票即付
dkTewT6' at the close 按收市盘
M"cB6{st[ at the opening 按开市盘
['9awgkr/ attestation 见证；见证条款
Py^ _:: at-the-money option 平价期权
k?(x}IZdG attorney 受权人；受托代表人
yCznRd}J attornment 新拥有人承认书
mqw5\7s ? attributable profit 可归属利润
hf5yTs attributable share value 可归属股份价值
80qSPitj Auckland Stock Exchange 奥克兰证券交易所
y X%q7ex auction 拍卖
)_[eqr auctioneer 拍卖商
>K]s)VuWR audit 审计；核数
b6KO_s:'g Audit Commission 审计署
`re9-HM Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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7:Ba 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
M# <U=Ha audit review 帐目审查
<'s_3A C Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
8?p40x$m% audited account 审计帐目；经审计的帐目
lw/zgR#| audited annual account 经审计的周年帐目
,- !h audited balance sheet 经审计的资产负债表
y b 7 auditor 核数师；核数主任；审计师
&.dC% auditor's certificate 核数师证明书；审计师证明书
y3!r;>2k= auditor's report 核数师报告；审计师报告
Fk&W*<}/; Aussie bond 澳元债券
5Q_ T=TL austerity budget 紧缩预算
4sU*UePr Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
j?!BH Ns Australia All Ordinaries Index 澳洲所有普通股票指数
~Sq!P Australian Dollar [AUD] 澳元
:{#%_^}k Australian Options Market 澳大利亚期权市场
\}CQo0v Australian Securities Commission 澳洲证券事务监察委员会
|% wgux` z Australian Society of Certified Practising Accountants 澳洲执业会计师公会
lqD.epm Australian Stock Exchange 澳大利亚证券交易所
t9zPUR Austrian Schilling [ATS] 奥地利先令
Vz=ByyC authentication 认证；鉴证
82w;}(! authority to purchase 委托购买证；委购书
lr >:S authorization 认可；核准；授权；授权书
Xz/5 Wis4 authorization by direction 指示授权
z^ @.b authorization by instruction 指令授权
ZkbaUIQ authorization by warrant 令状授权
Gk"o/]Sf authorization of unit trust 单位信托的认可
K7G|cZ/^ authorized agent 指定代理人
>F@qFP N] authorized capital 法定资本
4 h} 03 oG authorized clerk 出市员
&b!L $@6 authorized dealer 认可交易商
. X (^E authorized financial institution 认可财务机构
G)p pkH`qj authorized fund 认可基金
r'!HWR authorized fund house 获授权的基金公司；认可基金公司
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cS+/ authorized institution 认可机构
q?R)9E$h authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
X5s. F%Np! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
V L^.7U authorized insurer 获授权保险人；获认可承保人
kzMul<>sl authorized investment 特准投资项目
Yd} Jz authorized person 获授权人
Y}db<Cz
X authorized representative 获授权代表
5|T[:m authorized share capital 法定股本
96L-bBtyY automated quotation system 自动报价系统
1|]IWX| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Vjv~RNGF 自动交易系统〔香港期货交易所有限公司〕
1 _A B; ^ automatic adjustment mechanism 自动调整机制
dv?ael^ automatic adjustment system 自动调整系统
[73 \jT Automatic Clearing House 自动票据交换所
->BGeP_=| automatic exchange rates accumulation system 自动化汇率累集系统
Y|'0bujr Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9\yGv automatic teller machine [ATM] 自动柜员机
RK7vR~kf< autopay 自动转帐
wjJM\BKr` available assets 可用资产
wR7Ja
cKv available fiscal reserve 现存财政储备
C*+gQeK available profit 可用利润
L 5+X& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-4rXOmi A average 平均；平均数；海损
:v=^-&t average basic salary 平均基本薪金
n*'i{P] average consumer expenditure 平均消费开支；一般消费开支
]4{ )VXod average cost 平均成本
].=~C"s,a average cost of land production 增辟土地平均成本
#3b_ #+, average daily turnover 平均每日成交额
sj;n1t}$S average daily wage rate 平均每日工资率
Qs38VlR_m average expenditure pattern 平均开支模式
{P '_s ]B) average growth rate 平均增长率
5y
9( <}z average net fixed assets 固定资产平均净值
@W4tnM,# average of relatives 相对价格平均数
.G ^-. p average price 平均价格
{B!LhvYAH average propensity to consume 平均消费倾向；一般消费倾向
H@+1I?l average propensity to save 平均储蓄倾向；一般储蓄倾向
*En29N #a{ average rate 平均率
7H$I9 e average revenue 平均收入；平均收益
[uJfmr EH average stock 平均库存；平均存货
6MewQ{h i average yearly rent 平均年租
fGeDygV^` avoidance of double taxation 避免双重课税
JJIlR{WY_ avoidance of tax 避税
