A:
*PF=dx<8 A share Ａ股；甲类股份
POt 8G abatement of tax 减税；减扣免税额
2^4OaHY88 ABN AMRO Bank N.V. 荷兰银行
0.
mS^g,M- above-the-line expenditure 线上项目支出；经常预算支出
g~]?6;uu above-the-line receipt 线上项目收入；经常预算收入
\T nRn(Kw ABSA Asia Limited 南非联合亚洲有限公司
%# iu absolute change 绝对数值变更
"]ZDs^7 absolute expenditure 实际开支
C5x* t Q| absolute guideline figure 绝对准则数字
f&NXWo/ absolute interest 绝对权益
sX,S]:X absolute order of discharge 绝对破产解除令
D'<'"kUd absolute profit margin 绝对利润幅度
bW^JR, absolute value 实值；绝对值
6gTc)rhRT absolutely vested interest 绝对既得权益
nD\H$5>5 absorbed cost 已吸收成本；已分摊成本
ky=h7#wdv- absorption 吸收；分摊；合并
xvTz|Y absorption rate 吸收率；摊配率；分摊率
h"t\x}8qq ACB Finance Limited 亚洲商业财务有限公司
vk. P| Y-; acceptable form of reciprocity 合理的互惠条件
N Nw0
G& acceptable rate 适当利率；适当汇率
8=,-r`oNy acceptance agreement 承兑协议
JUd Q Q acceptance for honour 参加承兑
LGT ?/ gup acceptor 承兑人；接受人；受票人
Q%n$IQr4gM acceptor for honour 参加承兑人
e]-%P(}Z accident insurance 意外保险
!8OgaMngzF Accident Insurance Association of Hong Kong 香港意外保险公会
hD9b2KZv accident insurance scheme 意外保险计划
'ZAl7k . accident year basis 意外年度基准
)%v nl~i! accommodation 通融；贷款
*=(vIm[KL accommodation bill 通融票据；空头票据
O#?@' 1 accommodation party 汇票代发人
p,7,
tx account balance 帐户余额；帐户结余
>p
9~' account book 帐簿
BV=~ !tsl account collected in advance 预收款项
qrufnu5cC account current book 往来帐簿
HMmB90P` account of after-acquired property 事后取得的财产报告
iB#*XJ; q account of defaulter 拖欠帐目
lb\VQZp!y account payable 应付帐款
4Be\5Byr account payee only [A/C payee only] 只可转帐；存入收款人帐户
MIdViS.g account receivable 应收帐款
~}RfepM account receivable report 应收帐款报表
~Xz?H=}U+ account statement 结单；帐单；会计财务报表
9nS fFGu account title 帐户名称；会计科目
4/AE;y X accountant's report 会计师报告
OxqkpK& Accountant's Report Rules 会计师报告规则
SVBo0wvz- accounting and auditing procedure 会计与审计程序；会计与核数程序
,-[z?dvO Accounting Arrangements 《会计安排》
wEC ,Mbn accounting basis 会计基础
K/ M2L&C accounting by Official Receiver 破产管理署署长呈交的帐目
CaR-Yk
Accounting Circular 《会计通告》
:*Y2na)qQ accounting class 会计类别
# p2`9o accounting date 记帐日期；会计结算日期
~3Y4_b5E accounting for money 款项核算
xSq{pxX Accounting Officer 会计主任
YO9;NA{sH accounting period 会计报告期；会计期
O i<yT"7 accounting policy 会计政策；会计方针
]94`7@ accounting practice 会计惯例
7=gcdfW,;x accounting principle 会计准则
$4q$!jB5 accounting record 会计记录
n x{ MUN7 accounting report 会计报告
L g{M<Q)4 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\P7<q,OGS Accounting Society of China 中国会计学会
7 j6 < accounting statement 会计报表
K /K|[=bl accounting system 会计制度；会计系统
rFaG-R accounting transaction 会计事项；帐务交易
sE&1ZJ]7 accounting treatment 会计处理
+t3o5& accounting year 会计年度
_!,Ees=b accretion 增值；添加
3S"
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gloJ;d E B accrual basis 应计制；权责发生制
54=*vokX_ accrual basis accounting 应计制会计；权责发生制会计
kpXxg: c accrue 应累算；应计
>wb Uxl%{5 accrued benefit 应累算利益
SDB \6[D accrued charges 应计费用
DL uaM?7 accrued cumulative preference share dividend 应累算的累积优先股股息
V-eR GSx
accrued expenses 应累算费用
zl( o/n accrued interest payable 应付利息；应计未付利息
- Nn< pq accrued interest receivable 应收利息；应计未收利息
eph2&)D}Ep accrued right 累算权益
:w+vi 7l$ accruing profit 应累算的利润
sU U[QP- accumulated fiscal reserve 累积财政储备
qw1W }+~g accumulated profit 累积利润；滚存溢利
W^)mz,%x accumulated reserve 累积储备
HQ] mDo accumulation of surplus income 累积收益盈余
vn!5@""T acquired assets 既得资产
"$ pbK: acquisition 收购；购置；取得
fv k(eWB acquisition cost 购置成本
6%}`!_N<Mc acquisition expenses 购置费用
U p6OCF acquisition of 100% interest 收购全部股权
Nfn PXsad acquisition of control 取得控制权
@T:J< , acquisition of fixed assets 购置固定资产
i&?\Pp;5-j acquisition of shell “买壳”
c g)> A acquisition price 收购价
9 p{n7. act of God 天灾
rVP{ ^Jdo acting partner 执事合伙人
g9fYt& active market 买卖活跃的市场；交投畅旺的市场；旺市
U8J9 #+: active partner 积极参与的合伙人
lrj&60R`w active trading 交投活跃
bv VkN actual circulation 实际流通
b $yIM actual cost 实际成本
b.v +5=)B actual expenditure 实际开支；实际支出
4.^ T~n G actual income 实际入息；实际收入；实际收益
V :>r6 actual market 现货市场
Tgax ZW actual price 现货价；实际价格
$v # actual profit 实际利润
7e\Jg/FU actual quotation 实盘；实际价位；实际报价
x;<0Gg ~jB actual year basis 按实际年度计算
Il Qk W< actuals 实货
AwjXY,2 actuarial investigation 精算调查
(xHu@l!] actuarial principle 精算原则
l5.k2{' actuarial report 精算师报告
-fXQ62:S Actuarial Society of Hong Kong 香港精算学会
n~] "sTC}& actuarial valuation 精算师估值
~ \<$H' actuary 精算师
^C1LQ Z ad referendum agreement 暂定协议；有待覆核的协定
g e(,>xB ad valorem duty 从价税；按值征税
1G7l+6w5~^ ad valorem duty system 从价税制
Kei0>hBi ad valorem fee 从价费
sOlnc 6 ad valorem tariff 从价关税
&l3(+4Sh additional allowance 额外免税额
'(rD8 pc additional amount for unexpired risk 未过期风险的额外款额
r{^43g? additional assessable profit 补加应评税利润
>~nr,V.q additional assessment 补加评税
?&-1(& additional commitment 额外承担
|=* )a2 additional commitment vote 额外承担拨款
NXFi* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
DqT<bNR1*; additional dependent parent allowance 供养父母额外免税额
Ht4 O5yl" additional provision 额外拨款
(_"Zbw%cJy additional stamp duty 附加印花税
Vx2/^MiXy additional tax 补加税罚款；补加税款
;b*qunJ3L Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:`zO%h adjudged bankrupt 被裁定破产
s {R ,- \_ adjudicated bankrupt 裁定破产人
a`n)aXU l adjudication fee 裁定费；评定印花税额手续费；评估契据费
bf0,3~G,P adjudication of bankruptcy 裁定破产；宣告破产
0t%]z! adjudication of insolvency 裁定无力偿还债务
lUB?eQuN_ adjusted actual 经调整的实数；调整后的实数
Jh 0Grq adjusted current assets 经调整的流动资产；调整后的流动资产
" Q?~LB adjusted figure 经调整的数字；调整后的数额
wR@>U.XT@ adjusted liabilities 经调整的负债；调整后的负债
>fzyD(> adjusted loss 经调整的亏损；调整后的亏损
j!>P7 8 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
OyV P_Yx,V adjusted profit 经调整的利润；调整后的利润
Lo1ySLo$G adjusted surplus 经调整的盈余额；调整后的盈余额
;W|NG3_y adjusted value 经调整的价值；调整后的价值
XDJE]2^52? adjustment 调整；修订；理算〔保险〕
6T'UWh0S adjustment centre 调剂中心
=DJ:LmK adjustment lag 调整过程的时间差距；调整时差
EN\cwa# FU adjustment mechanism 调整机制
}n4 T!N adjustment of loss 亏损调整
lbda/Zx adjustment process 调整过程；调整程序
UjQz adjustment range 调整幅度
KCyV |,+n administered exchange rate 受管制汇率
sdZ$3oE. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BP @tI| administration expenses 行政费用
P?/JyiO } administration fee 手续费；行政费
JkWhYP } administration in bankruptcy 破产管理
e
O\72? K administration order 遗产管理令
<[)-Q~Gg5 administrator 管理人；遗产管理人
0>Snps3*Z administrator of the estate 遗产管理人
HvG %## admission of debt 债项承认书
wpM2{NTP admission of proof 接纳债权证明
__'4Qt advance 放贷款项；垫付款项；预支款项；预付款项
f(w>(1&/B advance account 暂支帐目；预付款帐户
Cjr]l! advance compensation 预付补偿金
@!fU p
b advance from shareholder 股东垫款
KJ'ID advance pending reimbursement 预支以待日后付还
p?y2j advanced economy 先进经济体系
H %@f ^ advancement 预付；预付财产
S[3"?$3S advances warrant 垫款令
*^|\#UIk
advancing 贷出
E+O{^C= adverse balance 逆差
= 0d|F
8 adverse exchange 逆汇
9) 1Ye advertisement addressed to shareholders 在报章刊登的致股东通告
cZxY,UvYa advice for collection 托收通知书
cDY)QUmi advice of drawing 提款通知书；汇票通知书
Ah wi advice of payment 付款通知
6XWNJb Advisory Committee [Securities and Futures Commission]
_M`ZF*o=c 谘询委员会〔证券及期货事务监察委员会〕
r)5xS] Advisory Committee on Diversification 经济多元化谘询委员会
dR]-R/1| affidavit 誓章；遗产申报誓章
Lmt e ~oBi affidavit of no receipt 述明无收款的誓章
{1OxJn1hd affiliate 联号；联营公司；附属公司
pNb2t/8%% affiliated company 附属公司；联号；联营公司
2/*u$~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
`xBoNQai affordability 负担能力
pr#%VM[':R African Development Bank [AfDB] 非洲开发银行
WT ;2aS: after-acquired property 事后取得的财产
SUUNC06V after-hours dealing 市后交易
o4kLgY !Q after-tax profit 税后盈利；税后利润；税后溢利
&" t~d }Rg agency agreement 代理协议
w. k9{f agency expenses 代理机构的开支
t<##0#xS. agency fee 代理费
6]?%1HSi Agency Law 《代理法》
BI `)P+K2 agent 代理人；承销人
,~d0R4) agent of company 公司代理人
GM%OO)dO} agent's fee 代理人费；经纪费
ki'$P.v{$w aggregate 总计；总数；总体数字
GJ*I H9YR aggregate amount 总款额；总额
7{F\b aggregate assets and liabilities 总体资产与负债
eK:?~BI! aggregate at constant price 按固定价格计算的总体数字
@.W; 3|~qc aggregate demand 总需求
LIcc0w3 aggregate gross position 总持仓量
5I2,za&e aggregate limit 总限额
src9EeiV aggregate of salaries tax 合计薪俸税
oFU:]+.+D aggregate performance 总体表现；总体业绩
f#! +l1GV aggregate supply 总体供应
z^QrIl/<c2 aggregate surplus 总盈余
n?@zp < aggregate total 整体总额
s=n4'`y1 aggregate value 总值；合计价值
lr> NG,N aggregated basis 合计基准
@Ul3J )= m aggregated net chargeable income 合计应课税入息实额
wSjDa .?' aggregation 合并计算；合计；总和
g{]6*`/Z aggregation of incomes of husband and wife 夫妇入息合并计算
2o?j{K aggregation of property 财产的总和
4,sE{%vb agio 差价；贴水
o Vp ZR$ 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》
RK!9(^Ja Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
vkE`T5?? 《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》
zo ?RFn Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[K3
te 《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》
B r #{ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:01d9|# 《香港政府和大韩民国政府关于相互促进和保护投资协定》
J
8%gC agreement for a settlement 授产协议
sG u. G agreement for assignment 转让协议
QOXo (S agreement for sale 售卖协议；买卖协议
m%[e_eS agreement for sale and purchase 买卖协议
fmuh 9Z agreement for the payment of interest 支付利息协议
5C!zEI) agreement for the repayment of money 还款协议
s : tX3X agreement of reinsurance 再保险协议
a dqS.xs Agricultural Bank of China 中国农业银行
6MVu"0# air passenger departure tax 飞机乘客离境税
w#b@ 6d Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+F)-n2Bi airport tax 机场税
PB@IPnB- alcohol duty 酒精税
_;k<=ns(= alienation 让与；让渡；转让
r'*$'QY-N alimony 生活费；赡养费
YCDH 0M All Ordinaries Index [AOI] 所有普通股指数
"QnYT3[l" all risks 全险；综合险
KkCGL*]K All Sales Record for Stock Market 《股票市场成交报告》
o.ZR 5 `. Allied Capital Resources Limited 新联财务有限公司
s/7 Z.\ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'f 6H#V*C
allocation letter 拨款信件
I }_}VSG( allocation of fund 分配款项；预留款项
60 ~;UBm5O allocation of profit 利润分配；溢利分配
E y :68yU allocation warrant 拨款令
Z^|N]Ej allotment 分配；配股
e-rlk5k %f allotment notice 股份配售通知；配股通知
g=t`3X#d allotment of shares 股份分配
\U$:/#1Oe allowable 可获宽免；免税的
;stjqTd allowable business loss 可扣除的营业亏损
G!6b
) 4L- allowable expenses 可扣税的支出
|6 Q5bV allowance 免税额；津贴；备抵；准备金
a?-&O$UHf\ allowance for debts 债项的免税额
`6 ~0W5 allowance for depreciation by wear and tear 耗损折旧免税额
K83'`W^ allowance for funeral expenses 殡殓费的免税额
i4 7LX;} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
iN&oSpQ allowance for repairs and outgoings 修葺及支出方面的免税额
{32m&a allowance to debtor 给债务人的津贴
O^cC+@l!4 alteration of capital 资本更改
:IZAdlz[@ alternate trustee 候补受托人
H7Q$k4\l amalgamation 合并
(m R)o&Y%, ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
EnWv9I< ambit of charges 征税范围；收费范围
<ik y~iE amended valuation 经修订的估值
3Z?ornS American Commodities Exchange 美国商品交易所
dx@dnWRT, American Express Bank Limited 美国运通银行
;z4J)q w American Stock Exchange 美国证券交易所
MDF_Xr-hZ amortization 摊销
8{ZTHY - amount due from banks 存放银行同业的款项
gML8lu0) amount due from banks abroad 存放海外银行同业的款项
1b~21n amount due from holding companies 控股公司欠款
-FJ3;fP& amount due from local banks 存放本港银行同业的款项
4gen,^ Ij amount due to banks 银行同业的存款
F1.Xk1y% amount due to banks abroad 海外银行同业的存款
U
3<
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0OM^,5 %8 amount due to local banks 本港银行同业的存款
DC h
!Z{I amount due to outport banks 外埠银行同业的存款
6Hnez @d amount for note issue 发行纸币的款额
2p&$b f t amount of bond 担保契据的款额
W_}j ~[& amount of consideration 代价款额
w x]?D %l amount of contribution 供款数额
M#gxi N amount of indebtedness 负债款额
^t})T*hM0 amount of principal of the loan 贷款本金额
M[`[+5v amount of rates chargeable 应征差饷数额
`0qjaC amount of share capital 股本额
ui>jJ( amount of sums assured 承保款额
f- XUto amount of variation 变动幅度
VNTbjn]
amount of vote 拨款数额
)J[m>tyY5 amount payable 应付款额
` Ta p0V amount receivable 应收款额
AJ}FHym_ZQ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
bh@Ct nO analysis 分析
PRU&y/zZmG ancillary risk 附属风险
4z(~)#'^ annual account 周年帐目；周年帐目报表；年度决算；年结
c0zcR)=mL annual accounting date 年结日期
}>6e-]MHfR annual allowance 每年免税额；年积金；年度津贴；年津
oE +P= annual balance 年度余额
|aP`hVm annual disposable income 每年可动用收入
ZR\N~. annual estimates 周年预算
>pp/4Ia! annual fee 年费
Z ;G*wM" annual general meeting 周年大会
{rcN_N% annual growth rate 年增率；每年增长率
W On<;'}M& annual long-term supplement 长期个案每年补助金
Ef`'r)) annual pensionable emolument 可供计算退休金的年薪
/ugWl99.W annual report 年报
h,$CJdDY] Annual Report on the Consumer Price Index 《消费物价指数年报》
&9flNoNR9 annual return 周年报表；周年申报表；每年报税表格
nms[No? Annual Return Rules 《周年报表规则》
z0rYzn?MR annual review of consumer prices 每年消费物价回顾
eE'P)^KV annual roll-forward basis 逐年延展方式
1Rd|P<y annual salary 年薪
U*~-\jN1pb annual statement 年度报表；年度决算表
(e'8> Pv 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
1Of(O ! annuitant 年金受益人
<XLaJ;j annuity 年金
trDw|WA annuity contract 年金合约
q%x i>H.:{ annuity on human life 人寿年金
l+6 c|([ antecedent debt 先前的债项
}W'j Dz7O ante-dated cheque 倒填日期支票
a[nSUlT& anticipated expenditure 预期开支
LY0f`RX*& anticipated net profit 预期纯利
p(pfJ^/:( anticipated revenue 预期收入
_5rK uL anti-inflation measure 反通货膨胀措施
ZRf9 'UwS anti-inflationary stance 反通货膨胀立场
/C8 }5) apparent deficit 表面赤字
^mq(j_E. apparent financial solvency 表面偿债能力
l PZ># apparent partner 表面合伙人
ow \EL application for personal assessment 个人入息课税申请书
KfjWZ4{v application of fund 资金应用
tF),Sn|* application to release as liquidator and to destruct the books of accounts and documents
xF{%@t 申请免除清盘人职务及毁灭帐簿与文件
4tm%F\Izy appointed actuary 委任精算师
{Lal5E4- appointed auditor 委任核数师；委任审计师
lO cFF0' appointed trustee 委任的受托人
B(M-;F appointer 委任人
RVA k u apportioned pro rata 按比例分摊
*{VC<<` apportionment 分配；分摊
pG "wQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Lan|(!aW apportionment formula 分摊方程式
)ItABl[{ apportionment of estate duty 遗产税的分摊
c/+6M appraisal 估价；评估
%!t9)pNc appreciable growth 可观增长
X `_tm3HC appreciable impact 显着影响
,G0"T~ appreciable increase 可观增长
f~W+Rt7o appreciation 增值；升值
d_we ?DZ| appreciation against other currencies 相对其他货币升值
jfK&CA appreciation of the exchange value of Hong Kong dollar 港元汇值上升
C5^WJx[ appreciation tax 增值税
e W 4[2Q appropriation 拨款；拨用；拨付
iA{q$>{8 appropriation account 拨款帐目
'GezIIaH Appropriation Bill 拨款法案
atpHv**D<i appropriation-in-aid system 补助拨款办法
-6J <{1V approved assets 核准资产
9] +zZP_# approved basket stock 认可一篮子证券
zwC ,,U approved budget 核准预算
tRI<K approved charitable donation 认可慈善捐款
K 3\a~_0 approved charitable institution 认可慈善机构
&iWTf K7 approved currency 核准货币；认可货币
G0!6rDu2, approved estimates 核准预算
n@tt.n!{l approved estimates of expenditure 核准开支预算
Ag2~q approved overseas insurer 核准海外保险人
}&+,y<> approved overseas trust company 核准海外信托公司
_*UI}JtlS approved pooled investment fund 核准汇集投资基金
{Y5@SI yE approved provident fund scheme 认可公积金计划
B`)sc ~u approved provision 核准拨款
)U|V |yem' approved redeemable share 核准可赎回股份
\dU.#^ryp approved regional stock 认可地区性证券
~ zfF*A approved retirement scheme 认可退休金计划
.aO6Y+Y approved subordinated loan 核准附属贷款
,s So\% arbitrage 套戥；套汇；套利
g%= K
rO arbitrageur 套戥者；套汇者
m Ct/\ arbitrary amount 临时款项
7WH'GoBh arrangement 措施；安排；协定
'qE w]l arrears 欠款
Z":m(} u O arrears of pay 欠付薪酬
Vaf, arrears of revenue 逾期未收税款；逾期未收的帐项
syLdm 3d| articles of association 组织章程；组织细则；组织章程细则
?@PSD\
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#y: F3$c ascertainment of profit 确定利润
] 8wm1_qV "Asia Clear" “亚洲结算系统”
4A "nm6 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u (3 uZ: Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
XK\nOHLS Asian Development Fund [ADF] 亚洲发展基金
!pU^?Hy= Asian dollar bond 亚洲美元债券
l[_an tokn Asian dollar market 亚洲美元市场
Uu8ayN j Asian dollar rate 亚洲美元利率
| eCVq(R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
j~Fd8]@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
xU%]G .k asked price 沽盘；喊价；索价；卖方报价
@su<_m6' assessable income 应评税入息
,<+:x l assessable loss 应评税亏损
p= UW ^95 assessable profit 应评税利润
075IW"p' assessable value 应评税值
/,uxj5_cT assessed profit 估定利润
qF^P\cD assessed value 经评估价值
x`+M#A()/ assessment 评税；评定；估价；评税单
=9 QyO h assessment number 评税编号；估价编号
Hf H+U& assessment of additional tax 补加税评税
^L.I9a#]
assessment of performance 业绩评估；实绩评价
O[$X36z Assessor 评税主任
N:Q.6_%^ asset price bubbles 资产价格泡沫
!nL94:8U asset-backed securities 具资产保证的证券
>pZ _ assets accretion 资产增值
:9L}jz assets and liabilities 资产与负债
;
Yc \O:Qq assets betterment statement 资产递增表；资产改进表
cM9> V2:P assets lending 实物放款；有抵押贷款
mpD.x5jm< assets of the company passing on the death 死者去世时转移的公司资产
4J`-&05O assets pledged as security for liabilities 用作负债抵押的资产
~}p k^FA assets portfolio 资产投资组合
!7~4`D
c6U assets price 资产价格
o$->|k assets quality 资产质素
A #SO}c assets realization 资产变现
c)Ef]E\ assets refinancing arrangement 资产再集资安排
_}j> assets securitization 资产证券化
]3|h6KWq assets situated outside Hong Kong 在香港以外地方的资产
Pl|I{l*o(` assets stripping 削减资产；拆卖资产
lMW6D0^ assets value 资产值
?$;&DoE assignee 承让人
m,hqq%qz assignment 转让；转让书；转让契
(W"0c?i|] assignment of interest 权益转让
`_/1zL[ assignment of letters patent and trade mark 专利证书及商标转让
_"D J|j assignment of property 物业转让；物业转让书
g3vb skY| assignment right 转让权
%vf;qVoA~ assignor 转让人
wrCV&2CG associate 有联系的人；有关连人士；相联者；合伙人；联系人
;>>:7rdYt Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
b; ;y|H associate member 附属会员
S=<
]u associated body corporate 相联法人团体
c\P}Z Q associated company 相联公司；联属公司
@DM NL sQ associated corporation 相联法团
Cu$`-b^y Association of Chartered Certified Accountants [ACCA] [United Kingdom]
biV |W@JM 公认会计师公会〔英国〕
) i39'0a Association of Futures Exchange Brokers 香港期货经纪协会
xXV15%& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7~MWp4. association of underwriters 承保人组织
EG=U](8T assumption of control 接管
hZe9 Y?) assurance 担保；保险；转易；转易书
-xH3}K% assurance of interest 权益的转易
JZyEyN at 19XX price 按一九ＸＸ年价格计算
86&r;c : at a discount 按赔价计算；按贴水价格计算；打折扣
Ax!@vL&@ at a premium 按溢价计算；按升水价格计算
Bt\V1 ) at call 通知付款；按通知
jP3 ~O at constant market price 按固定市价计算
=>TXo@rVN at constant price 按固定价格计算
ER]C ;DYX at cost 按成本计算
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zic1i at current market price 按当时市价计算；按现时市价计算
NlG!_D"(y at current price 按当时价格计算；按现时价格计算
aI\ >=*HF at factor cost 按要素成本计算；按生产要素成本计算
Q6X}R,KA1 at money-of-the-day price 按付款当日价格计算
-Xgup,}? at or better 按指定或较佳价位〔买卖指令〕
6l>016 x at par 按面值计算；平价
aJNsJIY+ at sight 见票即付
).C>>1ZC at the close 按收市盘
k|_
>I at the opening 按开市盘
5bK:sht attestation 见证；见证条款
=PBJ+"DQs at-the-money option 平价期权
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W> attorney 受权人；受托代表人
ol4!#4Y&{ attornment 新拥有人承认书
'(($dT attributable profit 可归属利润
U@:iN.. attributable share value 可归属股份价值
BS3BJwf;
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T:j!a{_| auction 拍卖
)i.\q auctioneer 拍卖商
zpxy X| audit 审计；核数
? v@q& Audit Commission 审计署
);F
/P0P Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@ (tiPV 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
3o__tU)B
audit review 帐目审查
##Now O Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+7)/SQM5 audited account 审计帐目；经审计的帐目
<_Po/a!c3 audited annual account 经审计的周年帐目
@2$iFZq~ audited balance sheet 经审计的资产负债表
ws} >swR, auditor 核数师；核数主任；审计师
g!;Hv auditor's certificate 核数师证明书；审计师证明书
q/tC/V%@( auditor's report 核数师报告；审计师报告
2ld0w=?+eu Aussie bond 澳元债券
.3,Ow(3l austerity budget 紧缩预算
p@xK`=Urb Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
1T7;=<g` Australia All Ordinaries Index 澳洲所有普通股票指数
fNi_C"< Australian Dollar [AUD] 澳元
2! bE| Australian Options Market 澳大利亚期权市场
&_c 5C Australian Securities Commission 澳洲证券事务监察委员会
{7q +3f < Australian Society of Certified Practising Accountants 澳洲执业会计师公会
6sRK bp|r7 Australian Stock Exchange 澳大利亚证券交易所
; 6zp,t0 Austrian Schilling [ATS] 奥地利先令
t3 $+;K( authentication 认证；鉴证
G9\@&= authority to purchase 委托购买证；委购书
n 1)m(,{ authorization 认可；核准；授权；授权书
OK9D4
7X authorization by direction 指示授权
ze%)fZI0 f authorization by instruction 指令授权
ut^^,w{ o> authorization by warrant 令状授权
al\ R(\p| authorization of unit trust 单位信托的认可
"Q@ZS2;A authorized agent 指定代理人
$lrq*Nf9c authorized capital 法定资本
4q5bW+$Xj authorized clerk 出市员
{utIaMb]&v authorized dealer 认可交易商
sh"\ kk9 authorized financial institution 认可财务机构
mI ~k@ !3 authorized fund 认可基金
! Q5ip'L authorized fund house 获授权的基金公司；认可基金公司
@v,qfT*k7 authorized institution 认可机构
Dy@f21+ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ojH-;|f authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
m< ;&B authorized insurer 获授权保险人；获认可承保人
P}QuGy[ authorized investment 特准投资项目
J5Tl62} authorized person 获授权人
WNPdy m authorized representative 获授权代表
;-d :!* authorized share capital 法定股本
d98Z C+q automated quotation system 自动报价系统
8V(#S :G35 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[sY>ac 自动交易系统〔香港期货交易所有限公司〕
[Hww3+~+ automatic adjustment mechanism 自动调整机制
s^$zO p9 automatic adjustment system 自动调整系统
Ot]P H[+ Automatic Clearing House 自动票据交换所
&?<o692 automatic exchange rates accumulation system 自动化汇率累集系统
* 5#Y [c Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"+ji`{ automatic teller machine [ATM] 自动柜员机
,wlh0;, autopay 自动转帐
&6E^<v?] available assets 可用资产
&4yI] available fiscal reserve 现存财政储备
<c6C +OWT, available profit 可用利润
.;n<k Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
U:E:" average 平均；平均数；海损
>i4UU0m average basic salary 平均基本薪金
S0~F$mP' average consumer expenditure 平均消费开支；一般消费开支
O(otI-Lc average cost 平均成本
$IQ !g average cost of land production 增辟土地平均成本
*~|xj,md average daily turnover 平均每日成交额
% ;2x.
average daily wage rate 平均每日工资率
4y+] V~p average expenditure pattern 平均开支模式
mMw&{7b: average growth rate 平均增长率
AtA}OY]D / average net fixed assets 固定资产平均净值
!G#3jh:kiY average of relatives 相对价格平均数
_~ DFZt@T average price 平均价格
kG +CT average propensity to consume 平均消费倾向；一般消费倾向
K{HRjNda# average propensity to save 平均储蓄倾向；一般储蓄倾向
`W8GfbL average rate 平均率
?iU AzM8 average revenue 平均收入；平均收益
3M( :}c average stock 平均库存；平均存货
5_nkN`x average yearly rent 平均年租
>"S'R 9t avoidance of double taxation 避免双重课税
0%+T U4Xx avoidance of tax 避税
