A:
;Q/1l=Bn A share Ａ股；甲类股份
eUR+j?5 I abatement of tax 减税；减扣免税额
N;!!*3a9= ABN AMRO Bank N.V. 荷兰银行
8$iHd above-the-line expenditure 线上项目支出；经常预算支出
|{ZdA r.; above-the-line receipt 线上项目收入；经常预算收入
OuWRLcJ! ABSA Asia Limited 南非联合亚洲有限公司
ScVbo3{m*T absolute change 绝对数值变更
j!k$SDA- absolute expenditure 实际开支
Nqd9)WQ absolute guideline figure 绝对准则数字
Z]k@pR ! absolute interest 绝对权益
!S GRK01 absolute order of discharge 绝对破产解除令
DOkuT/+ absolute profit margin 绝对利润幅度
v6L]3O1 absolute value 实值；绝对值
mO]dP;, absolutely vested interest 绝对既得权益
!>Q\Y`a,* absorbed cost 已吸收成本；已分摊成本
~Ij/vyB_ absorption 吸收；分摊；合并
J#3[,~ absorption rate 吸收率；摊配率；分摊率
MMD=4;X ACB Finance Limited 亚洲商业财务有限公司
\xC#Zs[< acceptable form of reciprocity 合理的互惠条件
.Xe_Gp"x acceptable rate 适当利率；适当汇率
368 g> /#' acceptance agreement 承兑协议
;Kg7 }4`I acceptance for honour 参加承兑
D97 v fC acceptor 承兑人；接受人；受票人
>X"\+7bw acceptor for honour 参加承兑人
hPgYKa8u accident insurance 意外保险
pSYEC, 0B Accident Insurance Association of Hong Kong 香港意外保险公会
SsfC
m C accident insurance scheme 意外保险计划
CMv8n@ry accident year basis 意外年度基准
V;J3lV< accommodation 通融；贷款
6^BT32,' accommodation bill 通融票据；空头票据
-G_3B(]` accommodation party 汇票代发人
o^owv( account balance 帐户余额；帐户结余
m&(qr5>b account book 帐簿
pbWjTI $ account collected in advance 预收款项
jt* B0'Sa account current book 往来帐簿
i? eV i account of after-acquired property 事后取得的财产报告
% hH> % account of defaulter 拖欠帐目
Up_"qD6 account payable 应付帐款
W* v3B. account payee only [A/C payee only] 只可转帐；存入收款人帐户
A>FWvlLw'm account receivable 应收帐款
C,LosA d account receivable report 应收帐款报表
YGc:84S account statement 结单；帐单；会计财务报表
x_C0=Q|K3 account title 帐户名称；会计科目
d:#tN4y7( accountant's report 会计师报告
cJTwgm? Accountant's Report Rules 会计师报告规则
dq'f
>S z} accounting and auditing procedure 会计与审计程序；会计与核数程序
3Z#WAhfS: Accounting Arrangements 《会计安排》
?*7Mn` accounting basis 会计基础
-g|ji. accounting by Official Receiver 破产管理署署长呈交的帐目
E8p,l>6(f Accounting Circular 《会计通告》
Mk+G(4p accounting class 会计类别
L$kB(Brw accounting date 记帐日期；会计结算日期
SZ R`uS accounting for money 款项核算
# ##>0( n Accounting Officer 会计主任
.`v%9-5v
accounting period 会计报告期；会计期
ja&m-CFK accounting policy 会计政策；会计方针
E'SDT*EI accounting practice 会计惯例
MQ0r ln? accounting principle 会计准则
difX7)\ accounting record 会计记录
O(D2F$VlL accounting report 会计报告
BIe:7cR% Accounting Services Branch [Treasury] 会计事务部〔库务署〕
39F
e#u Accounting Society of China 中国会计学会
u3tT=5.D accounting statement 会计报表
U)aftH
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.|s,':hA accounting transaction 会计事项；帐务交易
vP? T accounting treatment 会计处理
~gNFcJuy accounting year 会计年度
{0-rnSjC accretion 增值；添加
rcY &n^: accrual 应计项目；应累算数目
l~DIV$>,Z accrual basis 应计制；权责发生制
#5'&
|< accrual basis accounting 应计制会计；权责发生制会计
``6- accrue 应累算；应计
Nv6 "c<(L= accrued benefit 应累算利益
<dr2 bz accrued charges 应计费用
6f
?,v5 accrued cumulative preference share dividend 应累算的累积优先股股息
. sFN[>) accrued expenses 应累算费用
IvI..#EzG accrued interest payable 应付利息；应计未付利息
4fjwC,, accrued interest receivable 应收利息；应计未收利息
X:g#& e_ accrued right 累算权益
'V &Uh]> accruing profit 应累算的利润
$ b53~ accumulated fiscal reserve 累积财政储备
r `h".=oD accumulated profit 累积利润；滚存溢利
F*>#X r~/ accumulated reserve 累积储备
"h7Dye accumulation of surplus income 累积收益盈余
;ny 9q acquired assets 既得资产
j F/S2Ty2 acquisition 收购；购置；取得
.V3e>8gw3 acquisition cost 购置成本
\^RKb-6n acquisition expenses 购置费用
U F*R1{ acquisition of 100% interest 收购全部股权
P~iZae
acquisition of control 取得控制权
jiLJiYMg acquisition of fixed assets 购置固定资产
"dvo@n| acquisition of shell “买壳”
hCd? Kti acquisition price 收购价
VYO1qj act of God 天灾
c$tX3ug6I acting partner 执事合伙人
uLPB l~Y
active market 买卖活跃的市场；交投畅旺的市场；旺市
%2g<zdab active partner 积极参与的合伙人
1<_/Qu>V active trading 交投活跃
AYN dV ( actual circulation 实际流通
|5X[/Q*K`W actual cost 实际成本
H6|eUU[& actual expenditure 实际开支；实际支出
=adHP|S actual income 实际入息；实际收入；实际收益
IAq
o(Qm actual market 现货市场
Y#~A":A actual price 现货价；实际价格
d%-/U !z? actual profit 实际利润
%d(= > actual quotation 实盘；实际价位；实际报价
8"ZS|^#
actual year basis 按实际年度计算
$gD8[NAIx= actuals 实货
z0SF2L H actuarial investigation 精算调查
. Y^cs+-o actuarial principle 精算原则
N2duhI6 actuarial report 精算师报告
V %D1Q}X Actuarial Society of Hong Kong 香港精算学会
nb< o o:^ actuarial valuation 精算师估值
jC{KI!kPt actuary 精算师
TO"Md["GI ad referendum agreement 暂定协议；有待覆核的协定
#d-zH:uq ad valorem duty 从价税；按值征税
eNVuw: Q+ ad valorem duty system 从价税制
u'>94Gm} ad valorem fee 从价费
TB+k[UxB ad valorem tariff 从价关税
k ,k>w#& additional allowance 额外免税额
P R3Arfle additional amount for unexpired risk 未过期风险的额外款额
6pbCQ
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72yJv=G additional assessment 补加评税
QHf&Z* Xtl additional commitment 额外承担
UXJblo# additional commitment vote 额外承担拨款
[wnp]'+! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#9!7-!4pW additional dependent parent allowance 供养父母额外免税额
: M jDcI~ additional provision 额外拨款
|('o g *$ additional stamp duty 附加印花税
'@ Rk#=85Z additional tax 补加税罚款；补加税款
bE'{zU}o Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
GQ7uxdqWBQ adjudged bankrupt 被裁定破产
~?HK,` 0h> adjudicated bankrupt 裁定破产人
U&V u%+B adjudication fee 裁定费；评定印花税额手续费；评估契据费
gD4vV '| adjudication of bankruptcy 裁定破产；宣告破产
fi%i
2Wy adjudication of insolvency 裁定无力偿还债务
3Ke6lV)uq adjusted actual 经调整的实数；调整后的实数
m|{^T/kIbQ adjusted current assets 经调整的流动资产；调整后的流动资产
7*K UM6z adjusted figure 经调整的数字；调整后的数额
=r7!QXPH} adjusted liabilities 经调整的负债；调整后的负债
6kdbbGO- adjusted loss 经调整的亏损；调整后的亏损
F4= =a8 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
f(~N+2} adjusted profit 经调整的利润；调整后的利润
X~D[CwA|` adjusted surplus 经调整的盈余额；调整后的盈余额
8(L2w|+B< adjusted value 经调整的价值；调整后的价值
NjOUe?BQ adjustment 调整；修订；理算〔保险〕
M\{\WyeX adjustment centre 调剂中心
2bG3&G adjustment lag 调整过程的时间差距；调整时差
js5VgP` adjustment mechanism 调整机制
t kr&Fs"t+ adjustment of loss 亏损调整
/o 'lGvw adjustment process 调整过程；调整程序
y#iz$l X R adjustment range 调整幅度
}_XiRm< administered exchange rate 受管制汇率
w]{c*4 o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!3 Pmjip administration expenses 行政费用
Z/ jm i administration fee 手续费；行政费
?{ ^_z_, administration in bankruptcy 破产管理
H)7v$A,5% administration order 遗产管理令
ID,_0b administrator 管理人；遗产管理人
XC^*z[#4{ administrator of the estate 遗产管理人
;(Ug]U%3_ admission of debt 债项承认书
T>rmm7F admission of proof 接纳债权证明
V@#oQi* advance 放贷款项；垫付款项；预支款项；预付款项
z06,$OYz advance account 暂支帐目；预付款帐户
/YH O"4Z advance compensation 预付补偿金
~nf OV* advance from shareholder 股东垫款
3c3;8h$k advance pending reimbursement 预支以待日后付还
@=dv[P" jn advanced economy 先进经济体系
x0(bM g>7 advancement 预付；预付财产
6Jb0MX"AVr advances warrant 垫款令
A? !R F7v advancing 贷出
6{1=3.CL adverse balance 逆差
{> msE }L adverse exchange 逆汇
; /K6 U advertisement addressed to shareholders 在报章刊登的致股东通告
#YE?&5t advice for collection 托收通知书
I@/
G#3Zr advice of drawing 提款通知书；汇票通知书
A`f"<W-m advice of payment 付款通知
8TeO h 1\ Advisory Committee [Securities and Futures Commission]
,mp<<%{u 谘询委员会〔证券及期货事务监察委员会〕
/[FDiJH2 Advisory Committee on Diversification 经济多元化谘询委员会
Zdqm|_ R[ affidavit 誓章；遗产申报誓章
|; wc8; affidavit of no receipt 述明无收款的誓章
gI ;"P kN affiliate 联号；联营公司；附属公司
` 7: uc@ affiliated company 附属公司；联号；联营公司
eQu(3 sYb affirmation [estate duty] 非宗教式宣誓〔遗产税〕
j0; ~2W#G* affordability 负担能力
:1j8!R5 African Development Bank [AfDB] 非洲开发银行
X%IqZ{ { after-acquired property 事后取得的财产
-GPJ,S V> after-hours dealing 市后交易
Nyy&' \`! after-tax profit 税后盈利；税后利润；税后溢利
jo<x rn\ agency agreement 代理协议
HC6U_d1-6 agency expenses 代理机构的开支
EXr2d" agency fee 代理费
Nb&j?./ Agency Law 《代理法》
3U{
mC}F agent 代理人；承销人
d ,98W=7 agent of company 公司代理人
/)Cfm1$ic agent's fee 代理人费；经纪费
VbvP!<8 aggregate 总计；总数；总体数字
T3{~f aggregate amount 总款额；总额
/ h+ W L aggregate assets and liabilities 总体资产与负债
dnoF)(d&Cm aggregate at constant price 按固定价格计算的总体数字
K!&W} _@l aggregate demand 总需求
z0< E3t aggregate gross position 总持仓量
nZ(]WPIN" aggregate limit 总限额
CE`]X;#y aggregate of salaries tax 合计薪俸税
P>X[} aggregate performance 总体表现；总体业绩
1\m,8i+gU aggregate supply 总体供应
l1DJ<I 2 aggregate surplus 总盈余
g&xj(SMj-$ aggregate total 整体总额
@9HRGxJ =} aggregate value 总值；合计价值
:
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fc*>ky.v aggregated net chargeable income 合计应课税入息实额
1 #,4P 1" aggregation 合并计算；合计；总和
rx gSQ+G_ aggregation of incomes of husband and wife 夫妇入息合并计算
$lf/M g_H aggregation of property 财产的总和
t2(X agio 差价；贴水
.))j R:{3 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》
3&^hf^yg Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
7 mCf*| 《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》
5 :IDl 1f5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
-eF-r=FR 《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》
{kk% _q Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
//2O#Fg{/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
?pW 1}: z
agreement for a settlement 授产协议
; um)JCXz agreement for assignment 转让协议
O>]i? agreement for sale 售卖协议；买卖协议
BJux5Nh agreement for sale and purchase 买卖协议
*HR
pbe2 agreement for the payment of interest 支付利息协议
);d 07\V agreement for the repayment of money 还款协议
j9 >[^t3U agreement of reinsurance 再保险协议
Unb2 D4&' Agricultural Bank of China 中国农业银行
z1Ieva] air passenger departure tax 飞机乘客离境税
zK5&,/ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,6;n[p"h|r airport tax 机场税
*pwkv7Z h alcohol duty 酒精税
gv uv>A}vJ alienation 让与；让渡；转让
%(W&( eN alimony 生活费；赡养费
8)1q,[:M All Ordinaries Index [AOI] 所有普通股指数
SPb +H19; all risks 全险；综合险
0* F` h All Sales Record for Stock Market 《股票市场成交报告》
f
X[xZGV, Allied Capital Resources Limited 新联财务有限公司
E,Rj;? all-items index [Consumer Price Index] 总指数〔消费物价指数〕
:lB`K>)iB} allocation letter 拨款信件
j J {F0o allocation of fund 分配款项；预留款项
LRu,_2" allocation of profit 利润分配；溢利分配
rH`\UZ{cc allocation warrant 拨款令
p rj( allotment 分配；配股
0Gs\x allotment notice 股份配售通知；配股通知
F}u'A,Hc allotment of shares 股份分配
>SDQ@63E? allowable 可获宽免；免税的
(Ut8pa+yX allowable business loss 可扣除的营业亏损
p*Q-o allowable expenses 可扣税的支出
7?whxi Qs allowance 免税额；津贴；备抵；准备金
-4Hb]#*2 allowance for debts 债项的免税额
Q0R05* allowance for depreciation by wear and tear 耗损折旧免税额
=l43RawAmu allowance for funeral expenses 殡殓费的免税额
'Eur[~k allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`#ruZM066 allowance for repairs and outgoings 修葺及支出方面的免税额
D ;> 7y}\ allowance to debtor 给债务人的津贴
v@%4i ~N alteration of capital 资本更改
~x,_A>a alternate trustee 候补受托人
6AJk6 W^Z amalgamation 合并
dBd7#V:}yV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{OEjITm ambit of charges 征税范围；收费范围
RlL ]p`g amended valuation 经修订的估值
p$ \>3\ American Commodities Exchange 美国商品交易所
v
^h:E American Express Bank Limited 美国运通银行
~ZVz
sNrx American Stock Exchange 美国证券交易所
|iH MAo amortization 摊销
g& e u amount due from banks 存放银行同业的款项
EU[eG^/0@ amount due from banks abroad 存放海外银行同业的款项
bIiun a\ amount due from holding companies 控股公司欠款
y{@\8B ] amount due from local banks 存放本港银行同业的款项
oM!&S'M/ amount due to banks 银行同业的存款
e|{R2z"^ amount due to banks abroad 海外银行同业的存款
[=(8yUV' G amount due to holding companies 控股公司存款
l9f_NJHo amount due to local banks 本港银行同业的存款
~-zIB=TyK amount due to outport banks 外埠银行同业的存款
,N(Yjq"R amount for note issue 发行纸币的款额
53:~a amount of bond 担保契据的款额
< 8b1OdA amount of consideration 代价款额
(U & amount of contribution 供款数额
-SM_JR3< amount of indebtedness 负债款额
5bt>MoKxv amount of principal of the loan 贷款本金额
i6KfH\{N amount of rates chargeable 应征差饷数额
> mO*.' Gm amount of share capital 股本额
p Run5 )7 amount of sums assured 承保款额
4tCM 2it% amount of variation 变动幅度
Vr},+Rj amount of vote 拨款数额
I*N"_uKU amount payable 应付款额
csW\Q][ amount receivable 应收款额
9s"st\u
4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
< 9, h! analysis 分析
MG vz-E1e ancillary risk 附属风险
)7*'r@ annual account 周年帐目；周年帐目报表；年度决算；年结
cK1^jH<| annual accounting date 年结日期
$~6MR_Yq annual allowance 每年免税额；年积金；年度津贴；年津
6HK1? annual balance 年度余额
<{cY2cx~3 annual disposable income 每年可动用收入
6
^3RfF^W annual estimates 周年预算
o`c+eMwr( annual fee 年费
F~6]II annual general meeting 周年大会
,5$G0 annual growth rate 年增率；每年增长率
Fy{yg]O" annual long-term supplement 长期个案每年补助金
;<garDf annual pensionable emolument 可供计算退休金的年薪
R278 ^E annual report 年报
N-upNuv Annual Report on the Consumer Price Index 《消费物价指数年报》
[< 53_2]~ annual return 周年报表；周年申报表；每年报税表格
E to"B" Annual Return Rules 《周年报表规则》
OCrTzz8 annual review of consumer prices 每年消费物价回顾
<ZSXOh,' annual roll-forward basis 逐年延展方式
!=:>y WQ annual salary 年薪
\B4H0f annual statement 年度报表；年度决算表
h]s6)tI I 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
XA!a^@<H annuitant 年金受益人
3l?|+sU >O annuity 年金
AT1cN1:4? annuity contract 年金合约
SvSO?H!- annuity on human life 人寿年金
o08g]a antecedent debt 先前的债项
D@ La-K*5 ante-dated cheque 倒填日期支票
veq3t$sj anticipated expenditure 预期开支
A8& @Vxdz anticipated net profit 预期纯利
;=,-C ;` anticipated revenue 预期收入
#$BFTlm| anti-inflation measure 反通货膨胀措施
}eVDe(7_ anti-inflationary stance 反通货膨胀立场
3tf_\E+mIi apparent deficit 表面赤字
^! S4 ?<v apparent financial solvency 表面偿债能力
B9NUafK= apparent partner 表面合伙人
X6
BIZ application for personal assessment 个人入息课税申请书
sR9$=91` application of fund 资金应用
i) e6 U(H application to release as liquidator and to destruct the books of accounts and documents
,Cy X*k8o 申请免除清盘人职务及毁灭帐簿与文件
&'/" =l K appointed actuary 委任精算师
(O J/u)W^ appointed auditor 委任核数师；委任审计师
O6 Py appointed trustee 委任的受托人
5&s6(?,Eu appointer 委任人
ura&9~ apportioned pro rata 按比例分摊
p" hO6b%V apportionment 分配；分摊
tAN !LI+w Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c]E pg)E apportionment formula 分摊方程式
f DXK<v) apportionment of estate duty 遗产税的分摊
#` 3Q4 appraisal 估价；评估
J-<P~9m~I appreciable growth 可观增长
i$] :Y`3h appreciable impact 显着影响
@HbRfD/! appreciable increase 可观增长
<}WSYK,zUY appreciation 增值；升值
9 wR D=a appreciation against other currencies 相对其他货币升值
8j>V?'Szk appreciation of the exchange value of Hong Kong dollar 港元汇值上升
S} UYkns* appreciation tax 增值税
1!^BcrG . appropriation 拨款；拨用；拨付
~}b0zL appropriation account 拨款帐目
n 3$=& Appropriation Bill 拨款法案
Q$U.vF7BnP appropriation-in-aid system 补助拨款办法
&$ |~", approved assets 核准资产
>;Hx<FKxP approved basket stock 认可一篮子证券
(X@\2M4@T# approved budget 核准预算
qR
cSB approved charitable donation 认可慈善捐款
Hj K8y@j approved charitable institution 认可慈善机构
.fzyA5@l approved currency 核准货币；认可货币
7Y@]o=DIc approved estimates 核准预算
FL \pgbI approved estimates of expenditure 核准开支预算
^rfR<Q` approved overseas insurer 核准海外保险人
UUfM 7gq approved overseas trust company 核准海外信托公司
1SjVj9{: approved pooled investment fund 核准汇集投资基金
q,ie)` approved provident fund scheme 认可公积金计划
<2]h$53y! approved provision 核准拨款
CCG 5:xS approved redeemable share 核准可赎回股份
3q4Zwv0z20 approved regional stock 认可地区性证券
6k0Awcr approved retirement scheme 认可退休金计划
nX:E(9q7c approved subordinated loan 核准附属贷款
9!=4}:+ arbitrage 套戥；套汇；套利
,5zY1C==Ut arbitrageur 套戥者；套汇者
1L::Qu%E arbitrary amount 临时款项
:.AC%'S arrangement 措施；安排；协定
(DvPdOT+3 arrears 欠款
WILa8"M arrears of pay 欠付薪酬
f.J^HQ_ arrears of revenue 逾期未收税款；逾期未收的帐项
|I1,9ex articles of association 组织章程；组织细则；组织章程细则
kKF=%J ?X Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
/b
# w.>e ascertainment of profit 确定利润
k I`HD "Asia Clear" “亚洲结算系统”
I7Kgi3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
0z \KI?kd Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&5K3AL Asian Development Fund [ADF] 亚洲发展基金
uH$hMg Asian dollar bond 亚洲美元债券
!PoyM[Z"f Asian dollar market 亚洲美元市场
^
q ba<#e Asian dollar rate 亚洲美元利率
iWeUsS%zpV Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
5)f 'wVe Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
LN JKf6: asked price 沽盘；喊价；索价；卖方报价
x3Cn:F assessable income 应评税入息
8*8 Y\" assessable loss 应评税亏损
e/Z{{FP%6 assessable profit 应评税利润
6?}|@y^fb assessable value 应评税值
,2!7iX assessed profit 估定利润
1.p ?1"4\u assessed value 经评估价值
" oxUKT assessment 评税；评定；估价；评税单
m>Wt'C c assessment number 评税编号；估价编号
ij] ~n assessment of additional tax 补加税评税
9HR1m 3 assessment of performance 业绩评估；实绩评价
b [HnhAI Assessor 评税主任
x=>dmi3 asset price bubbles 资产价格泡沫
O=U,x-Wl asset-backed securities 具资产保证的证券
kV sX/ ~$ assets accretion 资产增值
G$Y F0Nc assets and liabilities 资产与负债
NUnwf
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0* x ?rO? assets lending 实物放款；有抵押贷款
Nb lPVxS assets of the company passing on the death 死者去世时转移的公司资产
uD{-a$6z assets pledged as security for liabilities 用作负债抵押的资产
;PMPXN'z6 assets portfolio 资产投资组合
%62|dhl6 assets price 资产价格
([$KXfAi]h assets quality 资产质素
A?HDY_u assets realization 资产变现
ksU& q%1 assets refinancing arrangement 资产再集资安排
9u=]D> kb assets securitization 资产证券化
JT}"CuC assets situated outside Hong Kong 在香港以外地方的资产
x!I@cP#O assets stripping 削减资产；拆卖资产
){/n7*#Th% assets value 资产值
,hNs{-* assignee 承让人
dj084q7 assignment 转让；转让书；转让契
H)TKk%`7 assignment of interest 权益转让
"=]'"'B: assignment of letters patent and trade mark 专利证书及商标转让
0KExB{ K assignment of property 物业转让；物业转让书
= S 54p(> assignment right 转让权
7mnO60Z8N assignor 转让人
>H euf"V associate 有联系的人；有关连人士；相联者；合伙人；联系人
M"c=_5P Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
)LG!"~qiz associate member 附属会员
) 5`^@zx associated body corporate 相联法人团体
z Lr:zf l associated company 相联公司；联属公司
b6e 2a/x associated corporation 相联法团
qtVgjT2#H Association of Chartered Certified Accountants [ACCA] [United Kingdom]
dn~k_J=p 公认会计师公会〔英国〕
W"/,<xHuh Association of Futures Exchange Brokers 香港期货经纪协会
tWZ 8(E$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
FFwu$S6e association of underwriters 承保人组织
:p<:0W2! assumption of control 接管
/3 L4K assurance 担保；保险；转易；转易书
4UL"f<7 T assurance of interest 权益的转易
l-IA Q!d at 19XX price 按一九ＸＸ年价格计算
ve/.q^JeJ at a discount 按赔价计算；按贴水价格计算；打折扣
2bXCFv7} at a premium 按溢价计算；按升水价格计算
3NwdE/x\ at call 通知付款；按通知
q= cnY+ p> at constant market price 按固定市价计算
to G- Dz& at constant price 按固定价格计算
j5hQ;~Fa| at cost 按成本计算
IwXQbJ3v_ at current market price 按当时市价计算；按现时市价计算
)q!dMZ( at current price 按当时价格计算；按现时价格计算
vG}\Amx+ at factor cost 按要素成本计算；按生产要素成本计算
sWA-_ 4 at money-of-the-day price 按付款当日价格计算
j bOwpyH at or better 按指定或较佳价位〔买卖指令〕
V:D?i#%,z at par 按面值计算；平价
,!AYeVq at sight 见票即付
5#_ GuL% at the close 按收市盘
V+' zuX at the opening 按开市盘
!Y^B{bh attestation 见证；见证条款
bneP>B d at-the-money option 平价期权
A{{rNbCK attorney 受权人；受托代表人
Z~
q="CA4 attornment 新拥有人承认书
0 n{+ _
attributable profit 可归属利润
=v ! 8i attributable share value 可归属股份价值
'&AeOn Auckland Stock Exchange 奥克兰证券交易所
V-%jSe < auction 拍卖
o9D#d \G auctioneer 拍卖商
nm|"9|/
audit 审计；核数
IQ#Kod;) Audit Commission 审计署
s?sr0HZ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ayf;'1 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〕
q|B.@Ng. audit review 帐目审查
$f"Ce,f Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_}H`(d%N audited account 审计帐目；经审计的帐目
!M6Km(> audited annual account 经审计的周年帐目
yaC_r- %U& audited balance sheet 经审计的资产负债表
-> 'q auditor 核数师；核数主任；审计师
'}Jq(ah( auditor's certificate 核数师证明书；审计师证明书
;M#D*<ucI: auditor's report 核数师报告；审计师报告
noW wX Aussie bond 澳元债券
gU@.IOg austerity budget 紧缩预算
~:="o/wo Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>tkU+$;- Australia All Ordinaries Index 澳洲所有普通股票指数
>Co@K^' Australian Dollar [AUD] 澳元
rt! lc-g%/ Australian Options Market 澳大利亚期权市场
zW95qxXg Australian Securities Commission 澳洲证券事务监察委员会
QUdF `_U7 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
u"q!p5P%q Australian Stock Exchange 澳大利亚证券交易所
Qz A)HDQ Austrian Schilling [ATS] 奥地利先令
AdF[>Wv authentication 认证；鉴证
(aq^\#9btO authority to purchase 委托购买证；委购书
XKBQH( authorization 认可；核准；授权；授权书
fJ-8$w\uL authorization by direction 指示授权
t 2-bw6U authorization by instruction 指令授权
Ga"<qmLMc authorization by warrant 令状授权
Zg ;Ht authorization of unit trust 单位信托的认可
bu\D *- authorized agent 指定代理人
Wf
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?P2 d
9b authorized clerk 出市员
w`Z@|A authorized dealer 认可交易商
O;;vz+ j authorized financial institution 认可财务机构
X% M*d%n b authorized fund 认可基金
nR?m,J authorized fund house 获授权的基金公司；认可基金公司
;Uj=rS`Q authorized institution 认可机构
(@*#Pn|A authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>\ ym{@+* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
sv>c)L}I authorized insurer 获授权保险人；获认可承保人
A$'rT |>se authorized investment 特准投资项目
9TE-'R@ authorized person 获授权人
IPh_QE2g authorized representative 获授权代表
FU(s jB authorized share capital 法定股本
#w]:<R^ automated quotation system 自动报价系统
ZsDn`8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
w W;!L =j 自动交易系统〔香港期货交易所有限公司〕
)Chx,pcx< automatic adjustment mechanism 自动调整机制
/aMeKM[L` automatic adjustment system 自动调整系统
T CO^9RP< Automatic Clearing House 自动票据交换所
"IsDL^)A9 automatic exchange rates accumulation system 自动化汇率累集系统
"(y| iS$^T Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
A! 5)$>!o automatic teller machine [ATM] 自动柜员机
Z}6H529[ autopay 自动转帐
}"9 jCxXL available assets 可用资产
[hXU$Y>"0 available fiscal reserve 现存财政储备
/&'rQ`nd available profit 可用利润
u w&'=G6v Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\ 5^GUT average 平均；平均数；海损
I'R hA\` average basic salary 平均基本薪金
K5q9u-7 average consumer expenditure 平均消费开支；一般消费开支
k*xgF[ T
8 average cost 平均成本
?IV3"\5 average cost of land production 增辟土地平均成本
E2{SKIUm average daily turnover 平均每日成交额
yn5yQ; average daily wage rate 平均每日工资率
&mp@;wI6@ average expenditure pattern 平均开支模式
1=%\4\ average growth rate 平均增长率
mH} 1Zy average net fixed assets 固定资产平均净值
A
ptzBs/ average of relatives 相对价格平均数
e?~6HP^%. average price 平均价格
T#sKld average propensity to consume 平均消费倾向；一般消费倾向
I_@XHhyVZ average propensity to save 平均储蓄倾向；一般储蓄倾向
i;B)@op.# average rate 平均率
s5ddGiZnBT average revenue 平均收入；平均收益
Cy##+u,C average stock 平均库存；平均存货
$n bZ+~ 49 average yearly rent 平均年租
:<Y, f(c avoidance of double taxation 避免双重课税
w873: = avoidance of tax 避税
