A:
cft'% IEs A share Ａ股；甲类股份
[E dX6 abatement of tax 减税；减扣免税额
+!@@55 I- ABN AMRO Bank N.V. 荷兰银行
GL S`1! above-the-line expenditure 线上项目支出；经常预算支出
M5C%(sQ$ above-the-line receipt 线上项目收入；经常预算收入
'}F=U(! ABSA Asia Limited 南非联合亚洲有限公司
j9voeV|7 absolute change 绝对数值变更
>EVY, absolute expenditure 实际开支
EG7.FjnVu absolute guideline figure 绝对准则数字
s<GR
? absolute interest 绝对权益
j\/Rjn+:[ absolute order of discharge 绝对破产解除令
"DpgX8lG_ absolute profit margin 绝对利润幅度
.%\lYk] absolute value 实值；绝对值
rV5QKz6' absolutely vested interest 绝对既得权益
gwAZ 2w absorbed cost 已吸收成本；已分摊成本
`dGcjLs Iz absorption 吸收；分摊；合并
PQ}owEJ2eM absorption rate 吸收率；摊配率；分摊率
#9's^}i ACB Finance Limited 亚洲商业财务有限公司
r_p4pxs acceptable form of reciprocity 合理的互惠条件
9i8 ~ acceptable rate 适当利率；适当汇率
7uI~Xo ?N acceptance agreement 承兑协议
y} .?`/Q# acceptance for honour 参加承兑
zfm-v U acceptor 承兑人；接受人；受票人
t,v =~ LE acceptor for honour 参加承兑人
x%$as; accident insurance 意外保险
4ayZ.`aK Accident Insurance Association of Hong Kong 香港意外保险公会
)<>1Q{j@ accident insurance scheme 意外保险计划
EN\
uX! accident year basis 意外年度基准
(mR ;MC accommodation 通融；贷款
$-J=UT2m accommodation bill 通融票据；空头票据
<$:Hf@tpMo accommodation party 汇票代发人
n[`KhRN account balance 帐户余额；帐户结余
D.ajO^[ account book 帐簿
?gGmJ l account collected in advance 预收款项
HW"';M% account current book 往来帐簿
&3_S+.JO account of after-acquired property 事后取得的财产报告
^! r<-J
account of defaulter 拖欠帐目
Z~s"=kF, account payable 应付帐款
W "}Cfv account payee only [A/C payee only] 只可转帐；存入收款人帐户
?h1r6?Sug{ account receivable 应收帐款
&B c$8ZR account receivable report 应收帐款报表
+~Lt;xNFk account statement 结单；帐单；会计财务报表
T \"eqa account title 帐户名称；会计科目
an<loL W accountant's report 会计师报告
$bh o]~ Accountant's Report Rules 会计师报告规则
"m'roU accounting and auditing procedure 会计与审计程序；会计与核数程序
& % infPI' Accounting Arrangements 《会计安排》
#[<XN s!" accounting basis 会计基础
:wcv,YoSG accounting by Official Receiver 破产管理署署长呈交的帐目
/,`40^U} Accounting Circular 《会计通告》
V= +wsc accounting class 会计类别
=D}]|ie accounting date 记帐日期；会计结算日期
(& =gM accounting for money 款项核算
=0" Zse, Accounting Officer 会计主任
|PY*" Ul accounting period 会计报告期；会计期
V']{n7a- accounting policy 会计政策；会计方针
Y \oz9tf8 accounting practice 会计惯例
e5HHsR6 accounting principle 会计准则
920 o]Dh=t accounting record 会计记录
{i!@C(M3 accounting report 会计报告
gA/8Df\G:l Accounting Services Branch [Treasury] 会计事务部〔库务署〕
xUw)mUn@N Accounting Society of China 中国会计学会
ky^u.+cZ accounting statement 会计报表
{CVn&|}J accounting system 会计制度；会计系统
Zf [ #~ 4 accounting transaction 会计事项；帐务交易
H\[:uUK5\ accounting treatment 会计处理
^j)0&}fB accounting year 会计年度
Gd:fh5u': accretion 增值；添加
B}|( /a@* accrual 应计项目；应累算数目
qz] g4hS accrual basis 应计制；权责发生制
nN|1cJ'.Fk accrual basis accounting 应计制会计；权责发生制会计
`{
6K~ ( accrue 应累算；应计
P+/6-C J accrued benefit 应累算利益
)=EJFQ* v accrued charges 应计费用
"6}
#65 accrued cumulative preference share dividend 应累算的累积优先股股息
5m(V(@a3 accrued expenses 应累算费用
fcLVE accrued interest payable 应付利息；应计未付利息
# 1#?k accrued interest receivable 应收利息；应计未收利息
p> #QFd"m accrued right 累算权益
S @WzvM accruing profit 应累算的利润
t(sQw '> accumulated fiscal reserve 累积财政储备
'_`O&rbT accumulated profit 累积利润；滚存溢利
;H%T5$:trP accumulated reserve 累积储备
z~ R: !O- accumulation of surplus income 累积收益盈余
:Dn{ acquired assets 既得资产
{B d 0 acquisition 收购；购置；取得
0DIXd*oj & acquisition cost 购置成本
}o { 6 acquisition expenses 购置费用
.on}F>3k$ acquisition of 100% interest 收购全部股权
]u(EEsG/ acquisition of control 取得控制权
>i:h dcxe acquisition of fixed assets 购置固定资产
G|,'6|$jE acquisition of shell “买壳”
E#I^D/0 acquisition price 收购价
< lxE^M act of God 天灾
dh.vZ0v=7 acting partner 执事合伙人
~UhTy~jya active market 买卖活跃的市场；交投畅旺的市场；旺市
no`> r}C active partner 积极参与的合伙人
}@'Zt6+tS active trading 交投活跃
6Pzz= ai< actual circulation 实际流通
q, ->E<8 actual cost 实际成本
9bVPMq7}i actual expenditure 实际开支；实际支出
k5X& |L/ actual income 实际入息；实际收入；实际收益
rERHfr`OU actual market 现货市场
<T0+-]i actual price 现货价；实际价格
!U?Z<zh actual profit 实际利润
5[\LQtM actual quotation 实盘；实际价位；实际报价
Bl6> y/ actual year basis 按实际年度计算
J<'7z%2w actuals 实货
N-Jp; D actuarial investigation 精算调查
nsM :\t+
p actuarial principle 精算原则
{WYHT6Z actuarial report 精算师报告
q/N1q& Actuarial Society of Hong Kong 香港精算学会
9}_ccq actuarial valuation 精算师估值
6k% Lc4W actuary 精算师
,f(:i ^iz! ad referendum agreement 暂定协议；有待覆核的协定
W.O]f. h ad valorem duty 从价税；按值征税
f kjo ad valorem duty system 从价税制
FLE2]cL- ad valorem fee 从价费
O,+ZD^ ad valorem tariff 从价关税
?~_[/ additional allowance 额外免税额
qx+ .v2G additional amount for unexpired risk 未过期风险的额外款额
,^#{k!uaC{ additional assessable profit 补加应评税利润
OU /=w pt additional assessment 补加评税
X u+^41 additional commitment 额外承担
v[UrOT: additional commitment vote 额外承担拨款
~$ FgiW additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
UOwEA9q% additional dependent parent allowance 供养父母额外免税额
E2Jmo5yJR additional provision 额外拨款
y ))) {X additional stamp duty 附加印花税
BWHH :cX additional tax 补加税罚款；补加税款
TTSyD l Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
1[&V6 =n adjudged bankrupt 被裁定破产
$QB~ x{v@n adjudicated bankrupt 裁定破产人
`[ =3_ adjudication fee 裁定费；评定印花税额手续费；评估契据费
+YA,HhX9 adjudication of bankruptcy 裁定破产；宣告破产
zP(UaSXz/ adjudication of insolvency 裁定无力偿还债务
d2!A32m adjusted actual 经调整的实数；调整后的实数
v.~uJ.T adjusted current assets 经调整的流动资产；调整后的流动资产
j$u=7Z&E adjusted figure 经调整的数字；调整后的数额
[G=+f6 a adjusted liabilities 经调整的负债；调整后的负债
TjswB# adjusted loss 经调整的亏损；调整后的亏损
<8[y2|UBt 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
wP: w8O adjusted profit 经调整的利润；调整后的利润
f'>270pH adjusted surplus 经调整的盈余额；调整后的盈余额
8M DX()Bm adjusted value 经调整的价值；调整后的价值
;94e adjustment 调整；修订；理算〔保险〕
Ld?-Ik~fF> adjustment centre 调剂中心
\W',g[Y: adjustment lag 调整过程的时间差距；调整时差
@VVDN
adjustment mechanism 调整机制
QwaAGUA adjustment of loss 亏损调整
;vDj d2 @ adjustment process 调整过程；调整程序
Oz: J8l% adjustment range 调整幅度
#,4CeD|(D, administered exchange rate 受管制汇率
)8rN Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
GO II
B administration expenses 行政费用
)PNeJ f|@ administration fee 手续费；行政费
q#n0!5Lv2 administration in bankruptcy 破产管理
0M=U >g) administration order 遗产管理令
M'"@l $[QM administrator 管理人；遗产管理人
JO^E x1c administrator of the estate 遗产管理人
S.#IC
lV admission of debt 债项承认书
k m(Mv admission of proof 接纳债权证明
F z 6&.f advance 放贷款项；垫付款项；预支款项；预付款项
t;?TXA A advance account 暂支帐目；预付款帐户
f L}3I(VK advance compensation 预付补偿金
42Vz6 k: advance from shareholder 股东垫款
<.HDv:
advance pending reimbursement 预支以待日后付还
q|N/vkqPz advanced economy 先进经济体系
,8vq zI advancement 预付；预付财产
pFZ2(b& advances warrant 垫款令
H1bPNt6 3 advancing 贷出
@0 mR_ \u\ adverse balance 逆差
c2aW4 TX2 adverse exchange 逆汇
!4blX'<w advertisement addressed to shareholders 在报章刊登的致股东通告
i3s,C;7[2 advice for collection 托收通知书
L#|, _j=9 advice of drawing 提款通知书；汇票通知书
D_W,Jmet advice of payment 付款通知
o_K.
+^$ Advisory Committee [Securities and Futures Commission]
LG/6_t} 谘询委员会〔证券及期货事务监察委员会〕
e_6-+l!f Advisory Committee on Diversification 经济多元化谘询委员会
e9 `n@ affidavit 誓章；遗产申报誓章
1lJY=`8qa affidavit of no receipt 述明无收款的誓章
M2.Pf s affiliate 联号；联营公司；附属公司
D@]*{WO affiliated company 附属公司；联号；联营公司
{r$n
$ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
" 0&+ `7 affordability 负担能力
<A _L Zi African Development Bank [AfDB] 非洲开发银行
$<~o,e-4 after-acquired property 事后取得的财产
oOU? 6nq after-hours dealing 市后交易
_eE hIQ9 after-tax profit 税后盈利；税后利润；税后溢利
{);S6F$[3 agency agreement 代理协议
J!5>8I(_wX agency expenses 代理机构的开支
8)1 k>= agency fee 代理费
^Iz(V2 Agency Law 《代理法》
xD#r5 agent 代理人；承销人
\+STl#3*q agent of company 公司代理人
(}|QSf: agent's fee 代理人费；经纪费
S5W *,? aggregate 总计；总数；总体数字
/;[Zw8K7 aggregate amount 总款额；总额
rerl-T<3 aggregate assets and liabilities 总体资产与负债
(q@DBb4 aggregate at constant price 按固定价格计算的总体数字
)G
a%Eg9 aggregate demand 总需求
OjUZ-_J aggregate gross position 总持仓量
&f:"p*=a\ aggregate limit 总限额
i r-= @ @ aggregate of salaries tax 合计薪俸税
Rqk;!N aggregate performance 总体表现；总体业绩
S S/9fT"[ aggregate supply 总体供应
n&51_.@Q aggregate surplus 总盈余
JS&=V 67[ aggregate total 整体总额
+a{P,fRl @ aggregate value 总值；合计价值
:ziV3jRM aggregated basis 合计基准
y7s:Buyc aggregated net chargeable income 合计应课税入息实额
p7\}X. L aggregation 合并计算；合计；总和
"8'aZ.P aggregation of incomes of husband and wife 夫妇入息合并计算
%s^2m"ca}= aggregation of property 财产的总和
!@r1B`]j+" agio 差价；贴水
?0{8fGM4 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》
KXAh0A?&+ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
exn F y- 《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》
h{ R>L s Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[|XMR=\> 《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》
}=+J&c R Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?3x7_=4t@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
" -pQL )f agreement for a settlement 授产协议
}AZ0BI,TI agreement for assignment 转让协议
aMxg6\8 agreement for sale 售卖协议；买卖协议
Q1?0R<jOU agreement for sale and purchase 买卖协议
k4:e0Wd agreement for the payment of interest 支付利息协议
w=UFj agreement for the repayment of money 还款协议
)o:%Zrk agreement of reinsurance 再保险协议
d^0v aX6e} Agricultural Bank of China 中国农业银行
&<s[(w!%% air passenger departure tax 飞机乘客离境税
x/UmpJD+ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
F@76V$U. airport tax 机场税
B `` ) alcohol duty 酒精税
bpQ5B'9 alienation 让与；让渡；转让
r&u&$ "c alimony 生活费；赡养费
}bW"Z2^nB All Ordinaries Index [AOI] 所有普通股指数
tML[~AZh all risks 全险；综合险
#i8] f{ All Sales Record for Stock Market 《股票市场成交报告》
]
BJ] Allied Capital Resources Limited 新联财务有限公司
~w&_l57 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
D9cpw0{nc allocation letter 拨款信件
.+;;-]}) allocation of fund 分配款项；预留款项
Y"x9B%e allocation of profit 利润分配；溢利分配
V*uoGWL]+ allocation warrant 拨款令
l;N?*2zm[ allotment 分配；配股
)&Bf%1> allotment notice 股份配售通知；配股通知
N,iYUM? allotment of shares 股份分配
j J}3WJ allowable 可获宽免；免税的
rW.o_z03^ allowable business loss 可扣除的营业亏损
l ji&]^1 allowable expenses 可扣税的支出
X0h`g)Bbf allowance 免税额；津贴；备抵；准备金
8BL ]]gT-I allowance for debts 债项的免税额
*gq~~(jH allowance for depreciation by wear and tear 耗损折旧免税额
9K9{$jN~ allowance for funeral expenses 殡殓费的免税额
*0K@^D b- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
QO0#p1fom' allowance for repairs and outgoings 修葺及支出方面的免税额
3X0"</G6 allowance to debtor 给债务人的津贴
cTU%=/gbc< alteration of capital 资本更改
}.n HT0l alternate trustee 候补受托人
iiWs]5 amalgamation 合并
MDHTZ9 4\Q ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
j~|pSu.< ambit of charges 征税范围；收费范围
oVG/[e|c' amended valuation 经修订的估值
/M}jF*5N American Commodities Exchange 美国商品交易所
69z,_p$@: American Express Bank Limited 美国运通银行
zdL"PF American Stock Exchange 美国证券交易所
#6'x-Z_ amortization 摊销
Nq$Xe~,* amount due from banks 存放银行同业的款项
q_h=O1W amount due from banks abroad 存放海外银行同业的款项
+A
4};]W| amount due from holding companies 控股公司欠款
@w%{yzr% amount due from local banks 存放本港银行同业的款项
6AM -^S@ amount due to banks 银行同业的存款
=B0#z]qu amount due to banks abroad 海外银行同业的存款
Gu3# y"a> amount due to holding companies 控股公司存款
^
#6Ei9di amount due to local banks 本港银行同业的存款
d" .Xp4}f amount due to outport banks 外埠银行同业的存款
k>2tC< amount for note issue 发行纸币的款额
=JqKdLH amount of bond 担保契据的款额
tX<.
Ud amount of consideration 代价款额
2MV!@rx amount of contribution 供款数额
jkzC^aG amount of indebtedness 负债款额
%^5| 3l3y amount of principal of the loan 贷款本金额
;;A8TcE
' amount of rates chargeable 应征差饷数额
Dd 3GdG@*~ amount of share capital 股本额
:`pgdn amount of sums assured 承保款额
SuO@LroxTB amount of variation 变动幅度
7$z]oVbO' amount of vote 拨款数额
=54"9* amount payable 应付款额
"kS(b4^ amount receivable 应收款额
]r|nz~Aa$ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
U{8]TEv analysis 分析
%u t^ O ancillary risk 附属风险
-f{NVX\<0 annual account 周年帐目；周年帐目报表；年度决算；年结
~ AU!Gm. annual accounting date 年结日期
}i)^?@ annual allowance 每年免税额；年积金；年度津贴；年津
% yVboA1 annual balance 年度余额
h# Z5vH annual disposable income 每年可动用收入
&Z.zem?n annual estimates 周年预算
l8$7N=Y annual fee 年费
f
_
O annual general meeting 周年大会
*0*1.> V g annual growth rate 年增率；每年增长率
S Tr&"9c annual long-term supplement 长期个案每年补助金
zKnHo:SV annual pensionable emolument 可供计算退休金的年薪
.4t-5,7s% annual report 年报
#o(c= Annual Report on the Consumer Price Index 《消费物价指数年报》
VGHy|5K$ annual return 周年报表；周年申报表；每年报税表格
w9Eb\An Annual Return Rules 《周年报表规则》
MPexc5_ annual review of consumer prices 每年消费物价回顾
m (CbMu annual roll-forward basis 逐年延展方式
YH:murJMZ annual salary 年薪
%[ Z[ annual statement 年度报表；年度决算表
w 2o% {n\L 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
uT#MVv~ . annuitant 年金受益人
)[w_LHKI annuity 年金
mYE 8]4 annuity contract 年金合约
U{)|z-n annuity on human life 人寿年金
BEm~o#D antecedent debt 先前的债项
RPXkf71iM ante-dated cheque 倒填日期支票
q h+c}"4m anticipated expenditure 预期开支
+&U{>? .u anticipated net profit 预期纯利
|JR;E$ anticipated revenue 预期收入
]0 g$3 anti-inflation measure 反通货膨胀措施
^: (:P9h anti-inflationary stance 反通货膨胀立场
+Kw&XRA d apparent deficit 表面赤字
AUan^Om apparent financial solvency 表面偿债能力
%
T2C0P apparent partner 表面合伙人
UP8=V>T02 application for personal assessment 个人入息课税申请书
5D~>Ed; application of fund 资金应用
|t1ij'N application to release as liquidator and to destruct the books of accounts and documents
A.5N<$l 申请免除清盘人职务及毁灭帐簿与文件
w
b@Zna appointed actuary 委任精算师
Sh]g]x R appointed auditor 委任核数师；委任审计师
hj8S".A_ appointed trustee 委任的受托人
#fuc`X3:HL appointer 委任人
]tu:V,q apportioned pro rata 按比例分摊
o#X=1us apportionment 分配；分摊
*Dz<Pi ^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Nydhal00 apportionment formula 分摊方程式
&3o[^_Ti apportionment of estate duty 遗产税的分摊
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Nd^ appraisal 估价；评估
7jf%-X appreciable growth 可观增长
DKvNQ:fI>9 appreciable impact 显着影响
Q9\6P n ]T appreciable increase 可观增长
,.g9HO/R1 appreciation 增值；升值
m9&MTR D\ appreciation against other currencies 相对其他货币升值
#VLO6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
XW^Sw;[efZ appreciation tax 增值税
*< 5zMSZO appropriation 拨款；拨用；拨付
Y!+q3`-%T appropriation account 拨款帐目
ql +tqgo Appropriation Bill 拨款法案
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;)SWUXa;{ approved assets 核准资产
Zl:Z31 approved basket stock 认可一篮子证券
}gf s approved budget 核准预算
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a9w1Z4 approved charitable institution 认可慈善机构
w<4,;FFlZ/ approved currency 核准货币；认可货币
Gx$rk<;ZW approved estimates 核准预算
oD0N<Ln} approved estimates of expenditure 核准开支预算
!Q0aKkMfL approved overseas insurer 核准海外保险人
'(q VA>S approved overseas trust company 核准海外信托公司
: kaHvf approved pooled investment fund 核准汇集投资基金
Py3Y*YP approved provident fund scheme 认可公积金计划
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Ige approved provision 核准拨款
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UW approved redeemable share 核准可赎回股份
o|FY-+ approved regional stock 认可地区性证券
IhRYV`: approved retirement scheme 认可退休金计划
RyJN=;5p approved subordinated loan 核准附属贷款
[xrM){ItW arbitrage 套戥；套汇；套利
1\~-No arbitrageur 套戥者；套汇者
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k\`9bQ arbitrary amount 临时款项
qM|-2Zl!+ arrangement 措施；安排；协定
cSkJlhwNn arrears 欠款
}'FNGn.~# arrears of pay 欠付薪酬
C8J3^ ?7E arrears of revenue 逾期未收税款；逾期未收的帐项
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m articles of association 组织章程；组织细则；组织章程细则
tR;? o,T Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s* XwU ascertainment of profit 确定利润
b')Lj]%;k "Asia Clear" “亚洲结算系统”
=,UuQJ,l Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^LO`6, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\k8| 3Y~g Asian Development Fund [ADF] 亚洲发展基金
9qqzCMrI0e Asian dollar bond 亚洲美元债券
Y?^1=9?6 Asian dollar market 亚洲美元市场
'%D$ | ) Asian dollar rate 亚洲美元利率
/{j") Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
oI!L2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Sv E|" asked price 沽盘；喊价；索价；卖方报价
<0,szw assessable income 应评税入息
s[ CnJZ\q assessable loss 应评税亏损
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LB] assessable profit 应评税利润
8" x+^ assessable value 应评税值
=36e&z-# assessed profit 估定利润
upJ|`,G{ assessed value 经评估价值
: N3'$M" assessment 评税；评定；估价；评税单
/!u#S9_B assessment number 评税编号；估价编号
Q] ?Lg assessment of additional tax 补加税评税
wl*"Vagb assessment of performance 业绩评估；实绩评价
$oJ)W@> Assessor 评税主任
F$;vPAxbK" asset price bubbles 资产价格泡沫
uMB|x,X I asset-backed securities 具资产保证的证券
T.=du$ assets accretion 资产增值
8ol R#> assets and liabilities 资产与负债
}iK_7g`yKa assets betterment statement 资产递增表；资产改进表
pxF<L\L?: assets lending 实物放款；有抵押贷款
E8:4Z$|c assets of the company passing on the death 死者去世时转移的公司资产
* @C4~Zo assets pledged as security for liabilities 用作负债抵押的资产
N1O& fMz assets portfolio 资产投资组合
jv"^_1 assets price 资产价格
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:S{ i assets quality 资产质素
pO~VI$7 assets realization 资产变现
^aW?0qsH assets refinancing arrangement 资产再集资安排
_>/T<Db assets securitization 资产证券化
NW$C1(oT assets situated outside Hong Kong 在香港以外地方的资产
ice7J2r_ assets stripping 削减资产；拆卖资产
K }]0<\N assets value 资产值
zW@OS Kq4 assignee 承让人
6Wos6_ assignment 转让；转让书；转让契
\n @S.Y?P assignment of interest 权益转让
K-xmLEu assignment of letters patent and trade mark 专利证书及商标转让
e|L $e0 assignment of property 物业转让；物业转让书
X@ljZ assignment right 转让权
t;R drk assignor 转让人
=uYz4IDB associate 有联系的人；有关连人士；相联者；合伙人；联系人
'k9?n)<DW Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
~vCfMV[F associate member 附属会员
]wMp`}$b@L associated body corporate 相联法人团体
4HG@moYn@ associated company 相联公司；联属公司
e<w RA[" associated corporation 相联法团
0P5!fXs* Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9}4EW4
公认会计师公会〔英国〕
)6S;w7 Association of Futures Exchange Brokers 香港期货经纪协会
x bG'![OX Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~/@5& ajz association of underwriters 承保人组织
"! yKX(aTX assumption of control 接管
UL/|!(s assurance 担保；保险；转易；转易书
3b_tK^|' assurance of interest 权益的转易
n&. bs7N2 at 19XX price 按一九ＸＸ年价格计算
T4W"!4[ at a discount 按赔价计算；按贴水价格计算；打折扣
jU#/yM "Y at a premium 按溢价计算；按升水价格计算
Z66b>.<8 at call 通知付款；按通知
[7gyF}*; at constant market price 按固定市价计算
! ~' \Ey at constant price 按固定价格计算
Kb_R "b3v at cost 按成本计算
V/0?0VKG at current market price 按当时市价计算；按现时市价计算
IH$R X GL at current price 按当时价格计算；按现时价格计算
A%VBBvk at factor cost 按要素成本计算；按生产要素成本计算
;x[F4d at money-of-the-day price 按付款当日价格计算
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;|2h&8yX(/ at par 按面值计算；平价
n 0X_m@ at sight 见票即付
s[yIvlHw` at the close 按收市盘
u@`)u# at the opening 按开市盘
mG Qgy[gX attestation 见证；见证条款
N.J;/!%! at-the-money option 平价期权
3^LSK7.: attorney 受权人；受托代表人
pai >6p attornment 新拥有人承认书
." m6zq attributable profit 可归属利润
u}QB-oU attributable share value 可归属股份价值
Dm@wTt8N( Auckland Stock Exchange 奥克兰证券交易所
XUD/\M oV auction 拍卖
ub "(,k P auctioneer 拍卖商
s$Il; audit 审计；核数
{__Z\D2I Audit Commission 审计署
1}E `K# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
x8a?I T. 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〕
\WM* 2& audit review 帐目审查
#5?Q{ORN o Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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audited account 审计帐目；经审计的帐目
o6pnTu audited annual account 经审计的周年帐目
TQ? D*& audited balance sheet 经审计的资产负债表
H=vrF - # auditor 核数师；核数主任；审计师
DP fP)J:~ auditor's certificate 核数师证明书；审计师证明书
nL}bCX{ auditor's report 核数师报告；审计师报告
k'N `5M) Aussie bond 澳元债券
IJ^KYho austerity budget 紧缩预算
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_tR%7%3* Australia All Ordinaries Index 澳洲所有普通股票指数
[aF?1KxNMt Australian Dollar [AUD] 澳元
x@+m _y Australian Options Market 澳大利亚期权市场
-jB 1tba Australian Securities Commission 澳洲证券事务监察委员会
]E66' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
A9 ! gww Australian Stock Exchange 澳大利亚证券交易所
, #yE#8 Austrian Schilling [ATS] 奥地利先令
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v9?<] authentication 认证；鉴证
Q6y 883>9 authority to purchase 委托购买证；委购书
c7j^O P authorization 认可；核准；授权；授权书
B oB2q( authorization by direction 指示授权
D[)")xiG authorization by instruction 指令授权
>4a@rT/ authorization by warrant 令状授权
.>0e?A4,5? authorization of unit trust 单位信托的认可
"(}xIsy authorized agent 指定代理人
y2V9! authorized capital 法定资本
$]CZ]EWts authorized clerk 出市员
0 &U,WA authorized dealer 认可交易商
JMu|$"o&{ authorized financial institution 认可财务机构
%S8e:kc6 authorized fund 认可基金
#q~SfG authorized fund house 获授权的基金公司；认可基金公司
1<]g7W authorized institution 认可机构
,ZcW+! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
zCD?5*7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
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authorized insurer 获授权保险人；获认可承保人
\5^#5_< authorized investment 特准投资项目
lKs*KwG authorized person 获授权人
v]g/
5qI& authorized representative 获授权代表
e-4XNL[F authorized share capital 法定股本
~R.8r-kD` automated quotation system 自动报价系统
B&0^3iKFi Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
b .k
J&c 自动交易系统〔香港期货交易所有限公司〕
05:`(vl automatic adjustment mechanism 自动调整机制
A~E u_m automatic adjustment system 自动调整系统
c/ wzV Automatic Clearing House 自动票据交换所
>Dpz0v automatic exchange rates accumulation system 自动化汇率累集系统
A)En25,X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
> _U )= q automatic teller machine [ATM] 自动柜员机
GzK{. xf autopay 自动转帐
4-[L^1%S[ available assets 可用资产
8WU
UE=p available fiscal reserve 现存财政储备
[~ bfM6Jw available profit 可用利润
vy#n7hdCc Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
wKhuUZj{ average 平均；平均数；海损
4KE"r F average basic salary 平均基本薪金
SU"-%}~O#, average consumer expenditure 平均消费开支；一般消费开支
CG IcuHp average cost 平均成本
[7?K9r\# average cost of land production 增辟土地平均成本
KyW6[WA9 average daily turnover 平均每日成交额
22|e iW/a average daily wage rate 平均每日工资率
vV1F| average expenditure pattern 平均开支模式
p5^,3 & average growth rate 平均增长率
h&J6 average net fixed assets 固定资产平均净值
n6; jIf| average of relatives 相对价格平均数
i TY4 X:x average price 平均价格
SF 61 rm average propensity to consume 平均消费倾向；一般消费倾向
.a g4i;hS8 average propensity to save 平均储蓄倾向；一般储蓄倾向
i 8I%}8 average rate 平均率
;HM&
":7 average revenue 平均收入；平均收益
B:5( sK average stock 平均库存；平均存货
w!)B\l^+c average yearly rent 平均年租
s
z/7cLo avoidance of double taxation 避免双重课税
zF%CFqQ avoidance of tax 避税
