A:
zzyHoZJP A share Ａ股；甲类股份
dxmE3*b` abatement of tax 减税；减扣免税额
<WcR ,d ABN AMRO Bank N.V. 荷兰银行
Rb.SY{}C above-the-line expenditure 线上项目支出；经常预算支出
uX KERzg above-the-line receipt 线上项目收入；经常预算收入
Ry'= ke ABSA Asia Limited 南非联合亚洲有限公司
_ A=$oVe absolute change 绝对数值变更
1&-
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)'~6HO8Z absolute guideline figure 绝对准则数字
={z*akn, absolute interest 绝对权益
RRI"d~~F6 absolute order of discharge 绝对破产解除令
{HCz p,Y absolute profit margin 绝对利润幅度
a]M X)? absolute value 实值；绝对值
?#45w C absolutely vested interest 绝对既得权益
7Zh~lM
absorbed cost 已吸收成本；已分摊成本
$f zaPD4. absorption 吸收；分摊；合并
f\jLqZY absorption rate 吸收率；摊配率；分摊率
e:5bzk!~ ACB Finance Limited 亚洲商业财务有限公司
xftBS dV E acceptable form of reciprocity 合理的互惠条件
mVy|{Oh acceptable rate 适当利率；适当汇率
}b-g*dn]5 acceptance agreement 承兑协议
QnJZr:4b acceptance for honour 参加承兑
uH(f$ A acceptor 承兑人；接受人；受票人
s{$(* _ acceptor for honour 参加承兑人
N|6M P
e accident insurance 意外保险
8@tPm$ Accident Insurance Association of Hong Kong 香港意外保险公会
+1D+]*t_?[ accident insurance scheme 意外保险计划
r.BIJt) accident year basis 意外年度基准
i{`; R accommodation 通融；贷款
Gg B,tam{p accommodation bill 通融票据；空头票据
?W )A accommodation party 汇票代发人
vMm1Z5S/ account balance 帐户余额；帐户结余
6E^.7%3 account book 帐簿
|fHV2Y `:g account collected in advance 预收款项
4B^ZnFJ%m account current book 往来帐簿
u4 /kR account of after-acquired property 事后取得的财产报告
aL& n[
account of defaulter 拖欠帐目
FGoy8+nB1M account payable 应付帐款
_ iir<} account payee only [A/C payee only] 只可转帐；存入收款人帐户
zlEX+=3 account receivable 应收帐款
j!7{|EQFcl account receivable report 应收帐款报表
t$De/Uq account statement 结单；帐单；会计财务报表
0DJ+I account title 帐户名称；会计科目
+Nt2
+Y:O accountant's report 会计师报告
LRNh@g4ei Accountant's Report Rules 会计师报告规则
9;B0Mq
py accounting and auditing procedure 会计与审计程序；会计与核数程序
iy%ZQ[Un Accounting Arrangements 《会计安排》
dfij|>:*0 accounting basis 会计基础
`a2n: F accounting by Official Receiver 破产管理署署长呈交的帐目
J{k79v Accounting Circular 《会计通告》
-$dXE+& accounting class 会计类别
GhIKvX_N accounting date 记帐日期；会计结算日期
SgS~ {4Zx* accounting for money 款项核算
Mw;sLs u Accounting Officer 会计主任
JW3B'_0 accounting period 会计报告期；会计期
HlH64w2^R accounting policy 会计政策；会计方针
%*L:sTj( accounting practice 会计惯例
%|^fi8!:| accounting principle 会计准则
Qx+%"YO accounting record 会计记录
[x ,>?~6ek accounting report 会计报告
4x 8)gE Accounting Services Branch [Treasury] 会计事务部〔库务署〕
=fO5cA6Z Accounting Society of China 中国会计学会
!lj| cT9 accounting statement 会计报表
PEW=@xj2y accounting system 会计制度；会计系统
'LE =6{# accounting transaction 会计事项；帐务交易
jW
3 c" accounting treatment 会计处理
LILQ\I<<' accounting year 会计年度
3GUZ;jdn accretion 增值；添加
/\4'ddGU accrual 应计项目；应累算数目
C,v(:ZE$J7 accrual basis 应计制；权责发生制
vy \RcP accrual basis accounting 应计制会计；权责发生制会计
& M.66O@ accrue 应累算；应计
D F* :_B ) accrued benefit 应累算利益
;n&t>pBM accrued charges 应计费用
OHhsP}/ accrued cumulative preference share dividend 应累算的累积优先股股息
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accrued expenses 应累算费用
T Kg aV;92 accrued interest payable 应付利息；应计未付利息
rV T{90, accrued interest receivable 应收利息；应计未收利息
,uSQNre\j accrued right 累算权益
-@0GcUE: r accruing profit 应累算的利润
x3o ]U)^ accumulated fiscal reserve 累积财政储备
EV*IoE$W]= accumulated profit 累积利润；滚存溢利
d%V*|0c) accumulated reserve 累积储备
@n{JM7ctJ accumulation of surplus income 累积收益盈余
[E/ \#4b acquired assets 既得资产
N-e @ j4WU acquisition 收购；购置；取得
[<
&oF acquisition cost 购置成本
a
0GpfW$t acquisition expenses 购置费用
yrC7 F` . acquisition of 100% interest 收购全部股权
v~@pMA$(h acquisition of control 取得控制权
V{:A3C41 acquisition of fixed assets 购置固定资产
TX&Jt% acquisition of shell “买壳”
xUa{1!Y8 acquisition price 收购价
c'S,hCe* act of God 天灾
M!REygyx acting partner 执事合伙人
IVA mV!.z active market 买卖活跃的市场；交投畅旺的市场；旺市
=AEBeiz active partner 积极参与的合伙人
?B}{GL2) active trading 交投活跃
wfq7ob4^ actual circulation 实际流通
/#m=*&!CB actual cost 实际成本
H\0~#(z?. actual expenditure 实际开支；实际支出
f7X6fr< actual income 实际入息；实际收入；实际收益
E: $P=%b actual market 现货市场
,#L=v] actual price 现货价；实际价格
-T[lx\} actual profit 实际利润
[YUv7|\ actual quotation 实盘；实际价位；实际报价
F)'.g d actual year basis 按实际年度计算
0a-0Y&lQm actuals 实货
y"H*%] actuarial investigation 精算调查
\uza=e actuarial principle 精算原则
t3&LO~Ye actuarial report 精算师报告
$**r(HV Actuarial Society of Hong Kong 香港精算学会
Ljx (\Cm actuarial valuation 精算师估值
1ke g9] actuary 精算师
&3TEfvz ad referendum agreement 暂定协议；有待覆核的协定
YTexv;VNb| ad valorem duty 从价税；按值征税
3tZ]4ms} ad valorem duty system 从价税制
i03w 1pSH, ad valorem fee 从价费
'gTb A?+@5 ad valorem tariff 从价关税
R F%KA[Dj additional allowance 额外免税额
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5 |$ additional amount for unexpired risk 未过期风险的额外款额
\v.C]{Gzc additional assessable profit 补加应评税利润
o1h={ao additional assessment 补加评税
Te<}*qvD additional commitment 额外承担
O slL~ < additional commitment vote 额外承担拨款
JU^lyi! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
]Z yur` additional dependent parent allowance 供养父母额外免税额
w[I E additional provision 额外拨款
R IY,K*f. additional stamp duty 附加印花税
enSXP~ 9w additional tax 补加税罚款；补加税款
8(~K~q[Cr Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
zhpt%7So adjudged bankrupt 被裁定破产
Cif>7]M adjudicated bankrupt 裁定破产人
_U
|>b> adjudication fee 裁定费；评定印花税额手续费；评估契据费
o .qf _A adjudication of bankruptcy 裁定破产；宣告破产
^7 &5
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I pq "E adjusted actual 经调整的实数；调整后的实数
uFPF!Ern adjusted current assets 经调整的流动资产；调整后的流动资产
8p@Piy{p adjusted figure 经调整的数字；调整后的数额
[g:$K5\6 4 adjusted liabilities 经调整的负债；调整后的负债
A<qTg`gA adjusted loss 经调整的亏损；调整后的亏损
xK6n0] A adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
I~Zh@d% adjusted profit 经调整的利润；调整后的利润
w6{TE(]zp adjusted surplus 经调整的盈余额；调整后的盈余额
P#XID 2; adjusted value 经调整的价值；调整后的价值
O]1y0BOQ adjustment 调整；修订；理算〔保险〕
e0T34x' adjustment centre 调剂中心
vfE6Ggz
adjustment lag 调整过程的时间差距；调整时差
ysQ,)QoiR{ adjustment mechanism 调整机制
SVB \ adjustment of loss 亏损调整
~,5gUl?Il adjustment process 调整过程；调整程序
R)RG[F# adjustment range 调整幅度
}5}.lJ : administered exchange rate 受管制汇率
=W BTm Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
.[ 3Z1v, administration expenses 行政费用
zY('t!u8 administration fee 手续费；行政费
WqXbI4;pJ administration in bankruptcy 破产管理
@]-jl}:] administration order 遗产管理令
/eOzXCSws administrator 管理人；遗产管理人
Ct=- 4 administrator of the estate 遗产管理人
ZGYr$C~ admission of debt 债项承认书
O2f-5Y$@ admission of proof 接纳债权证明
Ft;^g3N advance 放贷款项；垫付款项；预支款项；预付款项
f'VX Y- advance account 暂支帐目；预付款帐户
i-6F:\; advance compensation 预付补偿金
+E.GLn2 / advance from shareholder 股东垫款
<oX7P69 advance pending reimbursement 预支以待日后付还
0^RXG N advanced economy 先进经济体系
zBk'{[y9L advancement 预付；预付财产
BC&9fr advances warrant 垫款令
8_ tK4PwP advancing 贷出
I^8"{J.Q)[ adverse balance 逆差
~R2 6 adverse exchange 逆汇
p%R advertisement addressed to shareholders 在报章刊登的致股东通告
kT'u1q$3Vo advice for collection 托收通知书
elFtBnL' advice of drawing 提款通知书；汇票通知书
*/|9= $54 advice of payment 付款通知
'zGo?a Advisory Committee [Securities and Futures Commission]
8@2OJ =`[ 谘询委员会〔证券及期货事务监察委员会〕
p~,]*y:XT Advisory Committee on Diversification 经济多元化谘询委员会
^k#P5oV affidavit 誓章；遗产申报誓章
_ J?
Dq affidavit of no receipt 述明无收款的誓章
T3pmVl affiliate 联号；联营公司；附属公司
h_T7% #0 affiliated company 附属公司；联号；联营公司
%]8qAtV^3j affirmation [estate duty] 非宗教式宣誓〔遗产税〕
NwG= <U* affordability 负担能力
,H19`;Q African Development Bank [AfDB] 非洲开发银行
G6FEp` after-acquired property 事后取得的财产
3 YFU*f, after-hours dealing 市后交易
XAe% m^ after-tax profit 税后盈利；税后利润；税后溢利
<- D0 u?8 agency agreement 代理协议
w$`5g agency expenses 代理机构的开支
e^[H[d.WMC agency fee 代理费
1PP $XJtyD Agency Law 《代理法》
~ ArP9
K " agent 代理人；承销人
cQ" ~\ agent of company 公司代理人
}C>{u Xv agent's fee 代理人费；经纪费
@ Q/-s9b aggregate 总计；总数；总体数字
82QGS$0V aggregate amount 总款额；总额
fIwV\ ,s aggregate assets and liabilities 总体资产与负债
jr!?v<NoX aggregate at constant price 按固定价格计算的总体数字
L g*B>= aggregate demand 总需求
-cSP _1 aggregate gross position 总持仓量
(;57 Vw aggregate limit 总限额
* ]VFvh aggregate of salaries tax 合计薪俸税
vOc 9ZE aggregate performance 总体表现；总体业绩
0#S W! b|% aggregate supply 总体供应
K/3)g9Z&io aggregate surplus 总盈余
3T}izG] aggregate total 整体总额
],J EBt aggregate value 总值；合计价值
m A*AeP_$ aggregated basis 合计基准
eZdu2.;< aggregated net chargeable income 合计应课税入息实额
JZD[N Z< aggregation 合并计算；合计；总和
9=V:&.L aggregation of incomes of husband and wife 夫妇入息合并计算
HOE_S!N aggregation of property 财产的总和
p-zXp K" agio 差价；贴水
[vHv0" 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(-{=*': Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
J~1r{5V4{ 《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》
=UJ:t Sr Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(v}>tb*#` 《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》
PV4( hj Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
3+G@g#MY 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$} =krz:r agreement for a settlement 授产协议
(s7;^)}z x agreement for assignment 转让协议
( 2n>A D_ agreement for sale 售卖协议；买卖协议
75T7+:p agreement for sale and purchase 买卖协议
B,@ c; K agreement for the payment of interest 支付利息协议
6u`)QUmItg agreement for the repayment of money 还款协议
C~N/A73gF agreement of reinsurance 再保险协议
0VGPEKRh Agricultural Bank of China 中国农业银行
L_+k12lm air passenger departure tax 飞机乘客离境税
!>e5z|1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
}c`fW& airport tax 机场税
# P?6@\ alcohol duty 酒精税
> 9(hUH alienation 让与；让渡；转让
~D5\O6mU- alimony 生活费；赡养费
<Gt2(; All Ordinaries Index [AOI] 所有普通股指数
o (r\E0 I all risks 全险；综合险
fe_yqIdk All Sales Record for Stock Market 《股票市场成交报告》
$ n+w$CI) Allied Capital Resources Limited 新联财务有限公司
;ml)l~~YU all-items index [Consumer Price Index] 总指数〔消费物价指数〕
LK, bO| allocation letter 拨款信件
Pp`*]Ib allocation of fund 分配款项；预留款项
hDcEGU_ allocation of profit 利润分配；溢利分配
vpld*TL* allocation warrant 拨款令
sZL#xZ5
Df allotment 分配；配股
fD07VBS yl allotment notice 股份配售通知；配股通知
bX*Hi#J~A allotment of shares 股份分配
_',pr Z* allowable 可获宽免；免税的
,Td!|~I|j6 allowable business loss 可扣除的营业亏损
rZfN +S,g allowable expenses 可扣税的支出
mi)LP?q allowance 免税额；津贴；备抵；准备金
_-9@q e allowance for debts 债项的免税额
?}RSw l
allowance for depreciation by wear and tear 耗损折旧免税额
6 C]1Q.f; allowance for funeral expenses 殡殓费的免税额
S`"LV $8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M\Z6$<H?U allowance for repairs and outgoings 修葺及支出方面的免税额
bV8 !"{ allowance to debtor 给债务人的津贴
0em# -*|2" alteration of capital 资本更改
YR>B_,Gl alternate trustee 候补受托人
B,K>rCZ/ amalgamation 合并
LF~*^n> ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
I rcp``g ambit of charges 征税范围；收费范围
9f ',7i amended valuation 经修订的估值
USVqB\# American Commodities Exchange 美国商品交易所
;IVDr: American Express Bank Limited 美国运通银行
8ZKo_I\
American Stock Exchange 美国证券交易所
C #t'Y* amortization 摊销
9XRZ$j}L amount due from banks 存放银行同业的款项
t7m>A-I amount due from banks abroad 存放海外银行同业的款项
| pmZ.r amount due from holding companies 控股公司欠款
LwK+:4 $ amount due from local banks 存放本港银行同业的款项
u)V#S:9] amount due to banks 银行同业的存款
q&Gz ] amount due to banks abroad 海外银行同业的存款
91q8k=p amount due to holding companies 控股公司存款
/qx0TDB amount due to local banks 本港银行同业的存款
8 XICF amount due to outport banks 外埠银行同业的存款
zD(`B+ amount for note issue 发行纸币的款额
H~+ l7OhV amount of bond 担保契据的款额
9uer(}WKT amount of consideration 代价款额
cu% C" amount of contribution 供款数额
"=+ 7-` amount of indebtedness 负债款额
g x& Tt amount of principal of the loan 贷款本金额
#%D_Y33; amount of rates chargeable 应征差饷数额
d8m6B6
CW amount of share capital 股本额
MH{GR)ng:9 amount of sums assured 承保款额
05spovO/' amount of variation 变动幅度
z%e8K ( amount of vote 拨款数额
K,w"_T amount payable 应付款额
UQ +?\wi* amount receivable 应收款额
VH(S=G5Yb Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-Y
H< analysis 分析
)QG<f{wS ancillary risk 附属风险
qOUqs'7/] annual account 周年帐目；周年帐目报表；年度决算；年结
E[*Fz1> annual accounting date 年结日期
>2J dq annual allowance 每年免税额；年积金；年度津贴；年津
+=mkCU annual balance 年度余额
raCi 8 annual disposable income 每年可动用收入
KGWy J annual estimates 周年预算
&CIVL#];e annual fee 年费
u n=2}@ ' annual general meeting 周年大会
Oer^ Rk annual growth rate 年增率；每年增长率
.>mr%#p annual long-term supplement 长期个案每年补助金
sp
]zbX? annual pensionable emolument 可供计算退休金的年薪
.{=$!8|&I9 annual report 年报
[<{Kw=X__2 Annual Report on the Consumer Price Index 《消费物价指数年报》
x)JOClLr annual return 周年报表；周年申报表；每年报税表格
cP}KU 5j Annual Return Rules 《周年报表规则》
i-'9AYyw annual review of consumer prices 每年消费物价回顾
:OkT? (i annual roll-forward basis 逐年延展方式
q-` RI*1] annual salary 年薪
KrXd nY8 annual statement 年度报表；年度决算表
]b= P= 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
g"L|n7_b annuitant 年金受益人
pFm=y#!t annuity 年金
$ KRI'4 annuity contract 年金合约
;?6No(/ annuity on human life 人寿年金
r} P< iX antecedent debt 先前的债项
c1_5, 1U' ante-dated cheque 倒填日期支票
S _T1y anticipated expenditure 预期开支
]a! x Ug!S anticipated net profit 预期纯利
1|?05< 8 anticipated revenue 预期收入
oX DN+4ge anti-inflation measure 反通货膨胀措施
)6w}<W*1E anti-inflationary stance 反通货膨胀立场
c=
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" apparent deficit 表面赤字
qt3PXqR7 : apparent financial solvency 表面偿债能力
cI=r+ OGk* apparent partner 表面合伙人
,i0 b)=!o application for personal assessment 个人入息课税申请书
~\cO"(y5:O application of fund 资金应用
f_imyzP application to release as liquidator and to destruct the books of accounts and documents
RiTa \ 申请免除清盘人职务及毁灭帐簿与文件
t( +) # appointed actuary 委任精算师
Ik[ s appointed auditor 委任核数师；委任审计师
_9?I A appointed trustee 委任的受托人
qBQ`~4s appointer 委任人
XgxX.` H7 apportioned pro rata 按比例分摊
d~?X/sJ t apportionment 分配；分摊
(s1k$@d Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Z{
u a=0 apportionment formula 分摊方程式
sU"} -de apportionment of estate duty 遗产税的分摊
cwuO[^ S} appraisal 估价；评估
I`w4 Xrd appreciable growth 可观增长
(__yh^h:m appreciable impact 显着影响
7;tJK^J` appreciable increase 可观增长
!bD@aVf?5 appreciation 增值；升值
nD0}wiL{ appreciation against other currencies 相对其他货币升值
I0'[!kBF| appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Khe!g1=&X appreciation tax 增值税
iajX ~k v appropriation 拨款；拨用；拨付
[Cb` { appropriation account 拨款帐目
NziZTU} Appropriation Bill 拨款法案
$Y9jrR'w appropriation-in-aid system 补助拨款办法
-\y-qHgb/ approved assets 核准资产
'Vr$MaO approved basket stock 认可一篮子证券
o d7]tOK9 approved budget 核准预算
e.*%K!( approved charitable donation 认可慈善捐款
cDoo* approved charitable institution 认可慈善机构
$%%os6y2v approved currency 核准货币；认可货币
+e-,ST&w( approved estimates 核准预算
Yyfq approved estimates of expenditure 核准开支预算
g!`3{
/4 approved overseas insurer 核准海外保险人
AWjm~D-? approved overseas trust company 核准海外信托公司
Rm5Kkzd0o approved pooled investment fund 核准汇集投资基金
bO;(bE m@ approved provident fund scheme 认可公积金计划
yg2uC(2 approved provision 核准拨款
?hR7<0 2 approved redeemable share 核准可赎回股份
WnH UE approved regional stock 认可地区性证券
Y];Ycj; approved retirement scheme 认可退休金计划
9M /SH$Qy approved subordinated loan 核准附属贷款
`s]4AKBO arbitrage 套戥；套汇；套利
=rd |0K"(r arbitrageur 套戥者；套汇者
c.|l-zAeX arbitrary amount 临时款项
1TM~*<Jb arrangement 措施；安排；协定
te W6;O_ arrears 欠款
)%X;^(zKM arrears of pay 欠付薪酬
/q@ s arrears of revenue 逾期未收税款；逾期未收的帐项
G|m1.=DJm articles of association 组织章程；组织细则；组织章程细则
{i*2R^5 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
KZbR3mi, ascertainment of profit 确定利润
3loY qeP "Asia Clear" “亚洲结算系统”
?,=f\Fz! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
6 8iV/ 7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Nk;iiz+ _p Asian Development Fund [ADF] 亚洲发展基金
Y2R \]FrT Asian dollar bond 亚洲美元债券
]O
TH "*j Asian dollar market 亚洲美元市场
~RBrSu) Asian dollar rate 亚洲美元利率
BYM3jXWi0v Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
R|P_GN6 > Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
'>k{tPi. asked price 沽盘；喊价；索价；卖方报价
Dw2 Q 'E assessable income 应评税入息
npDIX assessable loss 应评税亏损
zD)pF1,7:8 assessable profit 应评税利润
T'#!~GpB assessable value 应评税值
T%F0B` assessed profit 估定利润
$ C0TD7= assessed value 经评估价值
=1oNZKBP assessment 评税；评定；估价；评税单
-. <k~71 assessment number 评税编号；估价编号
f&x0@Q/eON assessment of additional tax 补加税评税
O%f8I'u$ assessment of performance 业绩评估；实绩评价
d vOJW". Assessor 评税主任
i1oKr Rv asset price bubbles 资产价格泡沫
M0c 9pE asset-backed securities 具资产保证的证券
*RR[H6B^]X assets accretion 资产增值
UkfB^hA assets and liabilities 资产与负债
+<.\5+ assets betterment statement 资产递增表；资产改进表
-#29xRPk assets lending 实物放款；有抵押贷款
w#
* 1 /N assets of the company passing on the death 死者去世时转移的公司资产
%@R~DBS assets pledged as security for liabilities 用作负债抵押的资产
XMRNuEU assets portfolio 资产投资组合
Z?^"\u- assets price 资产价格
@ 2_<,;$ assets quality 资产质素
aj ~bt-cE assets realization 资产变现
]bgY6@M assets refinancing arrangement 资产再集资安排
#*c F8NV- assets securitization 资产证券化
[WB{T3j assets situated outside Hong Kong 在香港以外地方的资产
33 ~qgK1> assets stripping 削减资产；拆卖资产
"Jy~PcJZ1 assets value 资产值
n(lk
dw assignee 承让人
lM# A3/=K assignment 转让；转让书；转让契
O}#yijU3e assignment of interest 权益转让
O {k:yVb assignment of letters patent and trade mark 专利证书及商标转让
]Y. deVw3i assignment of property 物业转让；物业转让书
fA! 6sB assignment right 转让权
q6wr=OWD assignor 转让人
G_ Ay associate 有联系的人；有关连人士；相联者；合伙人；联系人
y_}SK6{
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
o0p T6N) associate member 附属会员
WA)Ij(M8 p associated body corporate 相联法人团体
z {BA4sn associated company 相联公司；联属公司
!]S=z^" < associated corporation 相联法团
-qe bQv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
l
SkEuN 公认会计师公会〔英国〕
3^.8.q(6 Association of Futures Exchange Brokers 香港期货经纪协会
\N X Q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*C,N'M<u association of underwriters 承保人组织
/.=r>a }l assumption of control 接管
2 [!Mx&^ assurance 担保；保险；转易；转易书
P` '$ assurance of interest 权益的转易
OK`Z@X_,bW at 19XX price 按一九ＸＸ年价格计算
D22Lu ;E at a discount 按赔价计算；按贴水价格计算；打折扣
\,sg)^w@ at a premium 按溢价计算；按升水价格计算
_a+ICqR at call 通知付款；按通知
ex?\ c" at constant market price 按固定市价计算
RP (/x+V at constant price 按固定价格计算
e wB!IJxh at cost 按成本计算
8,o17}NY, at current market price 按当时市价计算；按现时市价计算
u{bL-a8} at current price 按当时价格计算；按现时价格计算
L"rcv:QWZa at factor cost 按要素成本计算；按生产要素成本计算
[}3cDR at money-of-the-day price 按付款当日价格计算
V+w u at or better 按指定或较佳价位〔买卖指令〕
F*
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PM4>T hQ at sight 见票即付
^ p_u. P at the close 按收市盘
135vZ:S at the opening 按开市盘
zH'2s-.bi attestation 见证；见证条款
+=8X8<Pu at-the-money option 平价期权
FBsn;,3<W attorney 受权人；受托代表人
/qxJgoa attornment 新拥有人承认书
,.g}W~S) attributable profit 可归属利润
o&^NwgRCF attributable share value 可归属股份价值
gKL1c{BV Auckland Stock Exchange 奥克兰证券交易所
[xpQH? auction 拍卖
M^H90GN)X auctioneer 拍卖商
3:|-#F*k{ audit 审计；核数
]@SU4 Audit Commission 审计署
00M`%c/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
p\U*;'hv 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〕
DMkhbo&+ audit review 帐目审查
?En7_X{C? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
F@hYA audited account 审计帐目；经审计的帐目
z/1hqxHl audited annual account 经审计的周年帐目
ma9ADFFT audited balance sheet 经审计的资产负债表
"E>t,
D auditor 核数师；核数主任；审计师
p,n\__ auditor's certificate 核数师证明书；审计师证明书
|5 xz l auditor's report 核数师报告；审计师报告
C(,=[Fi- Aussie bond 澳元债券
0RyFv+ austerity budget 紧缩预算
yx0Q+Sm1: Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
O 3!d(dY=_ Australia All Ordinaries Index 澳洲所有普通股票指数
K&UE0JO' Australian Dollar [AUD] 澳元
B
<+K<,S Australian Options Market 澳大利亚期权市场
k!doIMj Australian Securities Commission 澳洲证券事务监察委员会
j??tmo Australian Society of Certified Practising Accountants 澳洲执业会计师公会
cw+g
z!! Australian Stock Exchange 澳大利亚证券交易所
w &vhWq Austrian Schilling [ATS] 奥地利先令
~tNY"{OV# authentication 认证；鉴证
A1Q
+0 authority to purchase 委托购买证；委购书
n(jjvLf authorization 认可；核准；授权；授权书
TmiWjQv` authorization by direction 指示授权
M7VI D6J. authorization by instruction 指令授权
+5*vABvCu authorization by warrant 令状授权
y`b\;kd authorization of unit trust 单位信托的认可
+ v[O authorized agent 指定代理人
?`A9(#ySM authorized capital 法定资本
:^G%57NX authorized clerk 出市员
6+ 8mV8{-8 authorized dealer 认可交易商
<bdyAUeFw authorized financial institution 认可财务机构
9d"5wx authorized fund 认可基金
l^,qO3ES authorized fund house 获授权的基金公司；认可基金公司
a RKv+{K authorized institution 认可机构
k
]bPI$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
?
: m d authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
@xJCn}`Zj authorized insurer 获授权保险人；获认可承保人
] SK[C"
S authorized investment 特准投资项目
6F `\YSn+ authorized person 获授权人
n4>cERf a authorized representative 获授权代表
h]P/KVqR. authorized share capital 法定股本
lf8xL9v automated quotation system 自动报价系统
WW3
B Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
cqk]NL`' 自动交易系统〔香港期货交易所有限公司〕
ja75c~RUw automatic adjustment mechanism 自动调整机制
8&T,LNZoY automatic adjustment system 自动调整系统
6To:T[ z# Automatic Clearing House 自动票据交换所
-gSj>b7T automatic exchange rates accumulation system 自动化汇率累集系统
q5 ?L1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
966<I56+ automatic teller machine [ATM] 自动柜员机
JmjxGcG autopay 自动转帐
\ 522,n` available assets 可用资产
O!] ;_q/ available fiscal reserve 现存财政储备
.M+v?A d available profit 可用利润
&Y=.D:z< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3`rIV*&_{ average 平均；平均数；海损
eKJ:?Lxv; average basic salary 平均基本薪金
M,JA;a, _ average consumer expenditure 平均消费开支；一般消费开支
&gWiu9WbS average cost 平均成本
!u %9;>T7 average cost of land production 增辟土地平均成本
Oc^m_U8>^ average daily turnover 平均每日成交额
6oA~J]< average daily wage rate 平均每日工资率
1C'P)f28 average expenditure pattern 平均开支模式
Wo 2 v5- average growth rate 平均增长率
WQ.i$ID/ average net fixed assets 固定资产平均净值
`A"Q3sf% average of relatives 相对价格平均数
A: c]1 average price 平均价格
ixzTJ]y u average propensity to consume 平均消费倾向；一般消费倾向
;ct)H*
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QmHwn)Ly average rate 平均率
7&px+155 average revenue 平均收入；平均收益
'f6PjI average stock 平均库存；平均存货
/B=l,:TnJ average yearly rent 平均年租
(h|ch# avoidance of double taxation 避免双重课税
=Pj@g/25u avoidance of tax 避税
