A:
V<T9 &8l+: A share Ａ股；甲类股份
hvsWs.;L' abatement of tax 减税；减扣免税额
?fi,ifp*|l ABN AMRO Bank N.V. 荷兰银行
RwpdRBb above-the-line expenditure 线上项目支出；经常预算支出
hu h6 t ! above-the-line receipt 线上项目收入；经常预算收入
b?tB(if!I ABSA Asia Limited 南非联合亚洲有限公司
j}.\]$J absolute change 绝对数值变更
CDK 5 absolute expenditure 实际开支
>JFO@O5 absolute guideline figure 绝对准则数字
/} b03 absolute interest 绝对权益
CTq&-l:f absolute order of discharge 绝对破产解除令
Nh_Mz;ITuu absolute profit margin 绝对利润幅度
?kbiMs1;u absolute value 实值；绝对值
c7x~{V8 absolutely vested interest 绝对既得权益
4R1<nZ"e ~ absorbed cost 已吸收成本；已分摊成本
j i7[nY absorption 吸收；分摊；合并
Lr~=^{ absorption rate 吸收率；摊配率；分摊率
ix)M`F%P3 ACB Finance Limited 亚洲商业财务有限公司
$QN"w L|| acceptable form of reciprocity 合理的互惠条件
wsI`fO^A8 acceptable rate 适当利率；适当汇率
UCB/=k^m acceptance agreement 承兑协议
R6;=n"Ueb acceptance for honour 参加承兑
|B.Y6L6l acceptor 承兑人；接受人；受票人
P-y jN acceptor for honour 参加承兑人
<7/R,\Wg~ accident insurance 意外保险
5m&9"T. w Accident Insurance Association of Hong Kong 香港意外保险公会
`ZyI!" accident insurance scheme 意外保险计划
/
F4z g3 accident year basis 意外年度基准
keL&b/@ accommodation 通融；贷款
!>..Q)z accommodation bill 通融票据；空头票据
@t Nz Q8 accommodation party 汇票代发人
k@ R Dvn account balance 帐户余额；帐户结余
8]/bK5` account book 帐簿
v3~? ;f ,l account collected in advance 预收款项
_=F=`xu account current book 往来帐簿
}ppN k :B account of after-acquired property 事后取得的财产报告
<Tzrj1"Q3 account of defaulter 拖欠帐目
D9^h;
8 account payable 应付帐款
-*X a3/kQ account payee only [A/C payee only] 只可转帐；存入收款人帐户
*x@Onj account receivable 应收帐款
V c&! OE account receivable report 应收帐款报表
p6>Svcc account statement 结单；帐单；会计财务报表
8l vV4yb account title 帐户名称；会计科目
7)`nD<j 5 accountant's report 会计师报告
mHdA2 Accountant's Report Rules 会计师报告规则
i&bA2p3+d accounting and auditing procedure 会计与审计程序；会计与核数程序
nP$Ky1y G Accounting Arrangements 《会计安排》
*\+\5pu0 accounting basis 会计基础
PUp6Q;AdQ accounting by Official Receiver 破产管理署署长呈交的帐目
H<i]V9r Accounting Circular 《会计通告》
c|e~BQdRw accounting class 会计类别
[%y';`( x accounting date 记帐日期；会计结算日期
$p#Bi-& accounting for money 款项核算
AG`L64B Accounting Officer 会计主任
bnf'4P At accounting period 会计报告期；会计期
/?5 1D@ accounting policy 会计政策；会计方针
IA8f*]? accounting practice 会计惯例
U)fc*s accounting principle 会计准则
_n0C fH.v accounting record 会计记录
} ~e8e accounting report 会计报告
2=,lcWr Accounting Services Branch [Treasury] 会计事务部〔库务署〕
5Dm.K?l; Accounting Society of China 中国会计学会
>%}C^gu) accounting statement 会计报表
z+0I#kM"1 accounting system 会计制度；会计系统
3]}D`Qs6 accounting transaction 会计事项；帐务交易
LG{,c.Qj* accounting treatment 会计处理
%9KldcQ}~ accounting year 会计年度
k]F[>26k accretion 增值；添加
{f3YsM;]C accrual 应计项目；应累算数目
^ Edfv5 accrual basis 应计制；权责发生制
X5zDpi|Dq accrual basis accounting 应计制会计；权责发生制会计
I8hz( 2jI accrue 应累算；应计
Aza /6OL accrued benefit 应累算利益
dk[!V1x4\ accrued charges 应计费用
yj 3cyLXw accrued cumulative preference share dividend 应累算的累积优先股股息
CGW. I$u accrued expenses 应累算费用
T*Y~\~Jhu accrued interest payable 应付利息；应计未付利息
oK 6tTK accrued interest receivable 应收利息；应计未收利息
? GKb7Oj accrued right 累算权益
[+2[`K
c] accruing profit 应累算的利润
K Kj a/ p accumulated fiscal reserve 累积财政储备
aL+
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T0wW<_jh accumulated reserve 累积储备
n\Z!ff/ accumulation of surplus income 累积收益盈余
_<n~ n]% acquired assets 既得资产
SA&Rep^ acquisition 收购；购置；取得
W ,V: R acquisition cost 购置成本
:;t:H]
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0gW"i&7c acquisition of 100% interest 收购全部股权
u%&`}g acquisition of control 取得控制权
dyz2.ZY~2 acquisition of fixed assets 购置固定资产
EizKoHI-z acquisition of shell “买壳”
M8kPj8}{ acquisition price 收购价
+ nrb ShV act of God 天灾
jl4rbzse acting partner 执事合伙人
}|0^EWL active market 买卖活跃的市场；交投畅旺的市场；旺市
2J7 :\pR^ active partner 积极参与的合伙人
d [@ X% active trading 交投活跃
9vuyv*-}e actual circulation 实际流通
g/ T
actual cost 实际成本
%". Ha I] actual expenditure 实际开支；实际支出
[L3=x;U actual income 实际入息；实际收入；实际收益
hci6P>h<ia actual market 现货市场
s 1 A.+ actual price 现货价；实际价格
N({MPO9 actual profit 实际利润
<G S^ actual quotation 实盘；实际价位；实际报价
q( actual year basis 按实际年度计算
t6bV?nc actuals 实货
bkOv2tZ actuarial investigation 精算调查
BRw .]&/ actuarial principle 精算原则
y `<*U;xL actuarial report 精算师报告
gh/EU/~d Actuarial Society of Hong Kong 香港精算学会
a@_4PWzF: actuarial valuation 精算师估值
~8'sBT actuary 精算师
ity & v 9 ad referendum agreement 暂定协议；有待覆核的协定
2%DSUv:H% ad valorem duty 从价税；按值征税
($q-_m ad valorem duty system 从价税制
"Gsc;X'id ad valorem fee 从价费
*>Ns_su7W ad valorem tariff 从价关税
TH%Qhv\] additional allowance 额外免税额
;v}GJ<3 additional amount for unexpired risk 未过期风险的额外款额
j$M h + 5 additional assessable profit 补加应评税利润
wcrCEX=I>{ additional assessment 补加评税
-o ^7r@6 additional commitment 额外承担
U$O\f18 additional commitment vote 额外承担拨款
u
1>2v additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
wT6"U$cV additional dependent parent allowance 供养父母额外免税额
pj\u9
L_ additional provision 额外拨款
qzYwt]GNS additional stamp duty 附加印花税
R5N%e%[ additional tax 补加税罚款；补加税款
CuaVb1r Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&|s0P adjudged bankrupt 被裁定破产
O*hDbM2QQw adjudicated bankrupt 裁定破产人
S] }n m adjudication fee 裁定费；评定印花税额手续费；评估契据费
%|s; C adjudication of bankruptcy 裁定破产；宣告破产
aB_F9;IR adjudication of insolvency 裁定无力偿还债务
EuZ<quwWg adjusted actual 经调整的实数；调整后的实数
@:oXN]+
_ adjusted current assets 经调整的流动资产；调整后的流动资产
9g9HlB&Ze adjusted figure 经调整的数字；调整后的数额
Xpr?Kgz adjusted liabilities 经调整的负债；调整后的负债
z6KCv (zvB adjusted loss 经调整的亏损；调整后的亏损
: y'Ah# adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
v"y-0$M adjusted profit 经调整的利润；调整后的利润
A!od9W6 adjusted surplus 经调整的盈余额；调整后的盈余额
52@C9Q, adjusted value 经调整的价值；调整后的价值
]i|h(>QWP adjustment 调整；修订；理算〔保险〕
rJ`!: f adjustment centre 调剂中心
p)KheLiZ adjustment lag 调整过程的时间差距；调整时差
{ }:#G adjustment mechanism 调整机制
1h^:[[!c adjustment of loss 亏损调整
m]'#t)B_m adjustment process 调整过程；调整程序
"IZa!eUW adjustment range 调整幅度
0pZ4BZdT| administered exchange rate 受管制汇率
{j{u 6i Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;;!yC administration expenses 行政费用
NxkG OAOE administration fee 手续费；行政费
..IfP@ administration in bankruptcy 破产管理
d2*fLEsF administration order 遗产管理令
X:A^<L
~ administrator 管理人；遗产管理人
L ^r#o-H< administrator of the estate 遗产管理人
GB23\Yv admission of debt 债项承认书
[]\+k31D admission of proof 接纳债权证明
w;%.2VJ advance 放贷款项；垫付款项；预支款项；预付款项
GoJ.&aH $ advance account 暂支帐目；预付款帐户
;@mS^ik")$ advance compensation 预付补偿金
/MIe(,>Uh advance from shareholder 股东垫款
8EZ$g<} advance pending reimbursement 预支以待日后付还
|tKsgj advanced economy 先进经济体系
Xe3U`P7( advancement 预付；预付财产
AuvkecuIh advances warrant 垫款令
G~F b advancing 贷出
_( '=b / adverse balance 逆差
.eS<Dbku< adverse exchange 逆汇
ST|x23|O] advertisement addressed to shareholders 在报章刊登的致股东通告
^P[e1?SZG advice for collection 托收通知书
g?c
xp + advice of drawing 提款通知书；汇票通知书
K%,2=. advice of payment 付款通知
4.k0< Advisory Committee [Securities and Futures Commission]
?k+xSV 谘询委员会〔证券及期货事务监察委员会〕
.UQzPnK Advisory Committee on Diversification 经济多元化谘询委员会
;0Q 4<F affidavit 誓章；遗产申报誓章
DHy q^pJ affidavit of no receipt 述明无收款的誓章
1jx:; j affiliate 联号；联营公司；附属公司
S.m G?zbw affiliated company 附属公司；联号；联营公司
{AhthR%(1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
-z
ID x affordability 负担能力
A` N, African Development Bank [AfDB] 非洲开发银行
TEP,Dq after-acquired property 事后取得的财产
; dkYf24 after-hours dealing 市后交易
T]^62(So after-tax profit 税后盈利；税后利润；税后溢利
)%`c_FL@N= agency agreement 代理协议
& DS/v)] agency expenses 代理机构的开支
xzd f^Ce agency fee 代理费
GF"hx `zyJ Agency Law 《代理法》
{dhXIs agent 代理人；承销人
_:R eN_0 agent of company 公司代理人
z{8bvuE agent's fee 代理人费；经纪费
KWq+PeB5TS aggregate 总计；总数；总体数字
dph{74Dc aggregate amount 总款额；总额
'3R`lv aggregate assets and liabilities 总体资产与负债
OyStq i aggregate at constant price 按固定价格计算的总体数字
)\1QJ$-M& aggregate demand 总需求
hXcyoZ8 aggregate gross position 总持仓量
^a/gBC82x aggregate limit 总限额
Q1T$k$n aggregate of salaries tax 合计薪俸税
IDad9 Bx aggregate performance 总体表现；总体业绩
+=>,Pto< aggregate supply 总体供应
M=8.Bp|Ye aggregate surplus 总盈余
gI&#o@Pm aggregate total 整体总额
e+=y*OmQ aggregate value 总值；合计价值
`vU%*g&R aggregated basis 合计基准
V )3KS- aggregated net chargeable income 合计应课税入息实额
^\h G"5# aggregation 合并计算；合计；总和
272 q1~& aggregation of incomes of husband and wife 夫妇入息合并计算
F6LH $C aggregation of property 财产的总和
YC*"Thuu agio 差价；贴水
l z/8 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》
'@a}H9> } Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
aE Bu *`-j 《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》
DMAIM|h Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B*eC3ok3z 《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》
_no/F2>!/n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
FXpJqlhNv 《香港政府和大韩民国政府关于相互促进和保护投资协定》
TCMCK_SQL agreement for a settlement 授产协议
Oz w.siD agreement for assignment 转让协议
I!ED?n agreement for sale 售卖协议；买卖协议
jkQ *D(;p agreement for sale and purchase 买卖协议
t^UxR@l<K| agreement for the payment of interest 支付利息协议
loEPr5 bL agreement for the repayment of money 还款协议
kPKB|kP\ agreement of reinsurance 再保险协议
! :Y:pu0 Agricultural Bank of China 中国农业银行
*Hg>[@dP0 air passenger departure tax 飞机乘客离境税
;
8_{e3s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
L HyB3V airport tax 机场税
'I`&Yo~c9 alcohol duty 酒精税
`oAW7q)~ alienation 让与；让渡；转让
g6y B6vk alimony 生活费；赡养费
|sa]F5 All Ordinaries Index [AOI] 所有普通股指数
n#cC+>*>+ all risks 全险；综合险
):P? All Sales Record for Stock Market 《股票市场成交报告》
# ncR b Allied Capital Resources Limited 新联财务有限公司
l .(v^3:X all-items index [Consumer Price Index] 总指数〔消费物价指数〕
*o]L|Vu allocation letter 拨款信件
> ; jZa allocation of fund 分配款项；预留款项
|+ { )_? allocation of profit 利润分配；溢利分配
?'IP4z;y allocation warrant 拨款令
M5i%jZ k allotment 分配；配股
[ie I;OG; allotment notice 股份配售通知；配股通知
jxP;>K7O allotment of shares 股份分配
$ ux,9H'[ allowable 可获宽免；免税的
+*\u : n allowable business loss 可扣除的营业亏损
Cw~q4A6' allowable expenses 可扣税的支出
3_C|z,\: allowance 免税额；津贴；备抵；准备金
pXtl
6K% allowance for debts 债项的免税额
^Xz@`_I allowance for depreciation by wear and tear 耗损折旧免税额
?#Ge.D~u allowance for funeral expenses 殡殓费的免税额
x" 7H5< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
dSLU>E3g allowance for repairs and outgoings 修葺及支出方面的免税额
;Y)w@bNt@ allowance to debtor 给债务人的津贴
bAdn & alteration of capital 资本更改
ov|d^)' alternate trustee 候补受托人
{5A2& amalgamation 合并
J.3u^~z y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<3L5"77G 6 ambit of charges 征税范围；收费范围
Dxtp2wu%t amended valuation 经修订的估值
S};#+ufgTt American Commodities Exchange 美国商品交易所
SbcS]H5Sk American Express Bank Limited 美国运通银行
.[YuRLGz American Stock Exchange 美国证券交易所
]GUvV&6@( amortization 摊销
''|W9! amount due from banks 存放银行同业的款项
[.K1i ZyTi amount due from banks abroad 存放海外银行同业的款项
X
enE^e+9 amount due from holding companies 控股公司欠款
u]:oZMnj amount due from local banks 存放本港银行同业的款项
{0r0\D>bw amount due to banks 银行同业的存款
0`Kj 25 amount due to banks abroad 海外银行同业的存款
)z>|4@, amount due to holding companies 控股公司存款
Qo>b*Ku; amount due to local banks 本港银行同业的存款
@<,X0S amount due to outport banks 外埠银行同业的存款
x-XD.qh7Hr amount for note issue 发行纸币的款额
$5 >e amount of bond 担保契据的款额
},uF 4M.K amount of consideration 代价款额
+20G>y=+ amount of contribution 供款数额
RXNn[A4xfY amount of indebtedness 负债款额
4d"r^y' amount of principal of the loan 贷款本金额
1v#%Ei$6`t amount of rates chargeable 应征差饷数额
7 G)ZN{' amount of share capital 股本额
65L6: }# amount of sums assured 承保款额
_ "E$ v&_ amount of variation 变动幅度
{M3qLf~z#C amount of vote 拨款数额
S&e0u%8mc amount payable 应付款额
I) rCd/ amount receivable 应收款额
e4-@ f%5 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
r`$OO,W analysis 分析
ht|z<XJ ancillary risk 附属风险
57aXQ8u{ annual account 周年帐目；周年帐目报表；年度决算；年结
\1d ( 9j R annual accounting date 年结日期
v0ujdp,B annual allowance 每年免税额；年积金；年度津贴；年津
vx\r!] annual balance 年度余额
#
q~e^A
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xg30x C[ annual estimates 周年预算
Gw=B:kGk annual fee 年费
zy?.u.4L annual general meeting 周年大会
N%kt3vmQ_ annual growth rate 年增率；每年增长率
\$R_YKGf1G annual long-term supplement 长期个案每年补助金
{]*c29b> annual pensionable emolument 可供计算退休金的年薪
o\BOL3H annual report 年报
LI'6R= Annual Report on the Consumer Price Index 《消费物价指数年报》
:v0U|\j8/V annual return 周年报表；周年申报表；每年报税表格
]E7F /O/. Annual Return Rules 《周年报表规则》
3^IpE];+:u annual review of consumer prices 每年消费物价回顾
j~"Q3P;V annual roll-forward basis 逐年延展方式
H-WJp <_ annual salary 年薪
:8I9\eet3 annual statement 年度报表；年度决算表
9FoHD Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Ha(c'\T (\ annuitant 年金受益人
^/)^7\@ annuity 年金
d^@ dzNv annuity contract 年金合约
I?]ohG K annuity on human life 人寿年金
yUeCc"Vf antecedent debt 先前的债项
()2I# ante-dated cheque 倒填日期支票
4hO!\5-w: anticipated expenditure 预期开支
V08?-Iz$ anticipated net profit 预期纯利
]5mn ew anticipated revenue 预期收入
Jlri*q"hE anti-inflation measure 反通货膨胀措施
x`U^OLV anti-inflationary stance 反通货膨胀立场
d+<G1w& z apparent deficit 表面赤字
%fc !2E9| apparent financial solvency 表面偿债能力
.>q8W apparent partner 表面合伙人
.rO]M:UY application for personal assessment 个人入息课税申请书
Z|%_&M application of fund 资金应用
r~E=4 oB7 application to release as liquidator and to destruct the books of accounts and documents
Az9?Ra;U 申请免除清盘人职务及毁灭帐簿与文件
Gp1?iX? ml appointed actuary 委任精算师
>c1!p] &V appointed auditor 委任核数师；委任审计师
R"4Vtww appointed trustee 委任的受托人
1 =r#d-\tR appointer 委任人
j@=%_^:i apportioned pro rata 按比例分摊
R}'bP apportionment 分配；分摊
Ua<5U5 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@V(*65b2 apportionment formula 分摊方程式
grS:j+_M2m apportionment of estate duty 遗产税的分摊
y. an l appraisal 估价；评估
I+BHstF5um appreciable growth 可观增长
M*y)6H k~ appreciable impact 显着影响
^({})T0wu appreciable increase 可观增长
H6kR)~zhf appreciation 增值；升值
1G"z<v
B appreciation against other currencies 相对其他货币升值
l2`s! ,<>O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
"K ~ appreciation tax 增值税
k;2GEa]w appropriation 拨款；拨用；拨付
w ZG\>9~ appropriation account 拨款帐目
w&X<5'G M Appropriation Bill 拨款法案
ccB&O _ appropriation-in-aid system 补助拨款办法
*,3SGcYdJj approved assets 核准资产
D~biKrg?= approved basket stock 认可一篮子证券
3? [dE< approved budget 核准预算
u&1q [0y approved charitable donation 认可慈善捐款
~:0sk"t$1 approved charitable institution 认可慈善机构
;l4[%xld approved currency 核准货币；认可货币
# G .ulX approved estimates 核准预算
3%l*N&gsg: approved estimates of expenditure 核准开支预算
KmMzH`t}` approved overseas insurer 核准海外保险人
1=t>HQ approved overseas trust company 核准海外信托公司
6{x(.= approved pooled investment fund 核准汇集投资基金
,kF1T, approved provident fund scheme 认可公积金计划
]"J~:{, d approved provision 核准拨款
rk&IlAE approved redeemable share 核准可赎回股份
M V<^ !W approved regional stock 认可地区性证券
wL;l Q& approved retirement scheme 认可退休金计划
"*($cQ$v approved subordinated loan 核准附属贷款
Vkv B<3 arbitrage 套戥；套汇；套利
E4xj?m^(y= arbitrageur 套戥者；套汇者
+lm{Olm'^ arbitrary amount 临时款项
4F)- "ck arrangement 措施；安排；协定
RwKdxK+; arrears 欠款
Mc =$/ o arrears of pay 欠付薪酬
mN~ci 0 arrears of revenue 逾期未收税款；逾期未收的帐项
3) 8Q S
articles of association 组织章程；组织细则；组织章程细则
34z"Pm Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
io _1Y ]N ascertainment of profit 确定利润
XnDU a3 "Asia Clear" “亚洲结算系统”
K:!"+q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V\{ clJ\U Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
~s%
Md Asian Development Fund [ADF] 亚洲发展基金
q_TR q:&. Asian dollar bond 亚洲美元债券
9G9fDG#F\I Asian dollar market 亚洲美元市场
`q?8A3A Asian dollar rate 亚洲美元利率
BZ:H`M`n Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
-- PtZ]Z Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
A$<.a'&T! asked price 沽盘；喊价；索价；卖方报价
@AG n{q assessable income 应评税入息
X59: C3c assessable loss 应评税亏损
0":ib0= assessable profit 应评税利润
T29Dt assessable value 应评税值
z,Medw6[ assessed profit 估定利润
@Gk ILFN assessed value 经评估价值
?
K ;dp assessment 评税；评定；估价；评税单
sA/pVU assessment number 评税编号；估价编号
<<@bl@9' assessment of additional tax 补加税评税
5Eg1Q
YVt assessment of performance 业绩评估；实绩评价
1|RANy Assessor 评税主任
=5Q]m6-SgV asset price bubbles 资产价格泡沫
2- 7I J\ asset-backed securities 具资产保证的证券
yGWxpzmRS assets accretion 资产增值
bW$J~ ynM assets and liabilities 资产与负债
6,)[+Bl assets betterment statement 资产递增表；资产改进表
j2ve^F:Q assets lending 实物放款；有抵押贷款
~T9/#-e>BF assets of the company passing on the death 死者去世时转移的公司资产
QFw +cy assets pledged as security for liabilities 用作负债抵押的资产
* vflscgt assets portfolio 资产投资组合
_I:~@ assets price 资产价格
NYE` Kin- assets quality 资产质素
hHN'w73z assets realization 资产变现
&Nj3h( Ll assets refinancing arrangement 资产再集资安排
@HQ`~C #Z' assets securitization 资产证券化
)#P;
x " assets situated outside Hong Kong 在香港以外地方的资产
1>*#%R?W assets stripping 削减资产；拆卖资产
L0* nm.1X assets value 资产值
u\ #"L assignee 承让人
a&tSj35*6 assignment 转让；转让书；转让契
]4~lYuI4 assignment of interest 权益转让
5Y. vJz assignment of letters patent and trade mark 专利证书及商标转让
V@R rn <l assignment of property 物业转让；物业转让书
E^Q lJ8 assignment right 转让权
#OIcLEn% assignor 转让人
aEM %R<e associate 有联系的人；有关连人士；相联者；合伙人；联系人
?kWC}k{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|?rNy=P, associate member 附属会员
21
O'M associated body corporate 相联法人团体
.P;*D ws associated company 相联公司；联属公司
.uuO>: associated corporation 相联法团
/s?r`' j[ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
%`OJ.:k 公认会计师公会〔英国〕
o}W%I/s Association of Futures Exchange Brokers 香港期货经纪协会
`dFq:8v Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(5#nrF ] association of underwriters 承保人组织
eCN })An assumption of control 接管
=+ytTQc*ot assurance 担保；保险；转易；转易书
7l'6g g assurance of interest 权益的转易
<0H"|:W>I] at 19XX price 按一九ＸＸ年价格计算
]DOX?qI
i at a discount 按赔价计算；按贴水价格计算；打折扣
mX\T D0$d at a premium 按溢价计算；按升水价格计算
:E _g"_ at call 通知付款；按通知
z*kutZ:6Y at constant market price 按固定市价计算
MNC*Gl j= at constant price 按固定价格计算
CsT F at cost 按成本计算
p<zSJLN at current market price 按当时市价计算；按现时市价计算
d{XO /YQw at current price 按当时价格计算；按现时价格计算
|(pRaiJ at factor cost 按要素成本计算；按生产要素成本计算
%<E$ ,w> at money-of-the-day price 按付款当日价格计算
e<=cdze at or better 按指定或较佳价位〔买卖指令〕
[onGNq?# at par 按面值计算；平价
lp<g \ at sight 见票即付
]vgB4~4#LP at the close 按收市盘
lLp^Gt^}w( at the opening 按开市盘
T^ w36}a attestation 见证；见证条款
LJ*q 1
;<E at-the-money option 平价期权
86(I ^= attorney 受权人；受托代表人
I|>^1kr8w attornment 新拥有人承认书
94+KdHAo^M attributable profit 可归属利润
wT `a3Ymm attributable share value 可归属股份价值
Q 7R~{5r>W Auckland Stock Exchange 奥克兰证券交易所
ZT,B(#m auction 拍卖
T?
tG~ auctioneer 拍卖商
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A42| audit 审计；核数
CZ(/=3,3n Audit Commission 审计署
& @s!<9$W Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
KHgBo} 6 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
@n(Z$)8tR audit review 帐目审查
2ggdWg7z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0o+6Q8q audited account 审计帐目；经审计的帐目
y9_K, g audited annual account 经审计的周年帐目
A3|Dz&@: audited balance sheet 经审计的资产负债表
Cg&e(
auditor 核数师；核数主任；审计师
twP,cyR auditor's certificate 核数师证明书；审计师证明书
Fb^:V4<T auditor's report 核数师报告；审计师报告
WpF2)R}G= Aussie bond 澳元债券
pcYG~pZ9 austerity budget 紧缩预算
IkBei&4F ` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Pm
lx8@D Australia All Ordinaries Index 澳洲所有普通股票指数
nX(+s*Y+w Australian Dollar [AUD] 澳元
I
6<*X Australian Options Market 澳大利亚期权市场
Bm" KOr$}- Australian Securities Commission 澳洲证券事务监察委员会
1jy9lP= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
I 4,K43| Australian Stock Exchange 澳大利亚证券交易所
2C/$Ei^t Austrian Schilling [ATS] 奥地利先令
/h*>P:i]. authentication 认证；鉴证
c:-!'l$ ! authority to purchase 委托购买证；委购书
Z2TL #@ authorization 认可；核准；授权；授权书
k B'Fkqwm authorization by direction 指示授权
Eve.QAl| authorization by instruction 指令授权
m Mb'@ authorization by warrant 令状授权
UG)8D5 authorization of unit trust 单位信托的认可
sB^<6W!`( authorized agent 指定代理人
TYJ:! authorized capital 法定资本
LXEfPLS authorized clerk 出市员
t*>R`,j authorized dealer 认可交易商
qjf[zF authorized financial institution 认可财务机构
} w
5 l authorized fund 认可基金
?R K]FP"A authorized fund house 获授权的基金公司；认可基金公司
HRiL.DS authorized institution 认可机构
<FWF<r3F authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7Garnd b authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
dgA-MQ5{ authorized insurer 获授权保险人；获认可承保人
JcbwD lUb authorized investment 特准投资项目
-TM 0]{ authorized person 获授权人
Eo#u#IY authorized representative 获授权代表
#$c Rkw authorized share capital 法定股本
%kB8'a3 automated quotation system 自动报价系统
0JlZs] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
r :F 自动交易系统〔香港期货交易所有限公司〕
mf}O-Igte automatic adjustment mechanism 自动调整机制
t ?9v^vFR automatic adjustment system 自动调整系统
Q\ cjPc0y Automatic Clearing House 自动票据交换所
~.UrL(l= automatic exchange rates accumulation system 自动化汇率累集系统
4eikLRD, Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0%m)@ukb automatic teller machine [ATM] 自动柜员机
$% 1vW=d autopay 自动转帐
<Wp
QbQM available assets 可用资产
ow_djv:, available fiscal reserve 现存财政储备
Bx/L<J@ available profit 可用利润
`e(vH`VZ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Xlb0/T<g! average 平均；平均数；海损
.Fnwm} average basic salary 平均基本薪金
1jc,
Y.mP average consumer expenditure 平均消费开支；一般消费开支
yqi^>Ce 0 average cost 平均成本
"F Tfk average cost of land production 增辟土地平均成本
f.
FYR|%tq average daily turnover 平均每日成交额
SE),":aY average daily wage rate 平均每日工资率
w9, iq@ average expenditure pattern 平均开支模式
2 !At2P2 average growth rate 平均增长率
VUhbD average net fixed assets 固定资产平均净值
Xtp"QY
p average of relatives 相对价格平均数
uO=aaKG average price 平均价格
+" 8,Mh average propensity to consume 平均消费倾向；一般消费倾向
\ gLHi~ average propensity to save 平均储蓄倾向；一般储蓄倾向
#|*F1K average rate 平均率
Q($Z%1S average revenue 平均收入；平均收益
)h k average stock 平均库存；平均存货
tI7: 5 Cm average yearly rent 平均年租
Y=?yhAw avoidance of double taxation 避免双重课税
hi0R. V& avoidance of tax 避税
