A:
]2xx+P#Y A share Ａ股；甲类股份
UP~ WP@0F abatement of tax 减税；减扣免税额
WDoKbTv ABN AMRO Bank N.V. 荷兰银行
)S wG+k, above-the-line expenditure 线上项目支出；经常预算支出
kh>SrW]B% above-the-line receipt 线上项目收入；经常预算收入
.cH{WZ ABSA Asia Limited 南非联合亚洲有限公司
ENYF0wW absolute change 绝对数值变更
O'!r]0Q absolute expenditure 实际开支
:uIi
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IB# iJ# , absolute interest 绝对权益
}W__ffH absolute order of discharge 绝对破产解除令
MKVfy:g%So absolute profit margin 绝对利润幅度
[ n0##/ absolute value 实值；绝对值
6 <qwP?WN absolutely vested interest 绝对既得权益
Re kb?|{z
absorbed cost 已吸收成本；已分摊成本
/.| A absorption 吸收；分摊；合并
'Ffy8z{& 3 absorption rate 吸收率；摊配率；分摊率
_Ra<|NVQh ACB Finance Limited 亚洲商业财务有限公司
D 8@n kSP acceptable form of reciprocity 合理的互惠条件
]8xc?*i8 acceptable rate 适当利率；适当汇率
`\ W acceptance agreement 承兑协议
zldfRo\wl acceptance for honour 参加承兑
.0Iun+nUD acceptor 承兑人；接受人；受票人
R%Ui6dCLo acceptor for honour 参加承兑人
Hyq@O 8 accident insurance 意外保险
n2xLgK= Accident Insurance Association of Hong Kong 香港意外保险公会
"W &:j:o accident insurance scheme 意外保险计划
/ i-xX* accident year basis 意外年度基准
kvW|= accommodation 通融；贷款
LC,*H0 accommodation bill 通融票据；空头票据
0|fb< " accommodation party 汇票代发人
(xZr ]v ]U account balance 帐户余额；帐户结余
? f bgU account book 帐簿
=9qGEkd3 account collected in advance 预收款项
eK Z@ FEZ account current book 往来帐簿
:mXG IRi account of after-acquired property 事后取得的财产报告
nabBU4;h account of defaulter 拖欠帐目
|
((1V^ account payable 应付帐款
y*VQ]aJ account payee only [A/C payee only] 只可转帐；存入收款人帐户
X(Y#9 N" account receivable 应收帐款
v` #j account receivable report 应收帐款报表
PGPISrf account statement 结单；帐单；会计财务报表
c;:">NR account title 帐户名称；会计科目
+Dx1/I
accountant's report 会计师报告
/9x{^ Accountant's Report Rules 会计师报告规则
C5O5S:|' accounting and auditing procedure 会计与审计程序；会计与核数程序
n S_Ta Accounting Arrangements 《会计安排》
FAQr~G} accounting basis 会计基础
0bMoUy*q accounting by Official Receiver 破产管理署署长呈交的帐目
!c3```* Accounting Circular 《会计通告》
o"rq/\ovv accounting class 会计类别
r\$6'+Si accounting date 记帐日期；会计结算日期
o! aLZ3#X accounting for money 款项核算
=N YgGEFq. Accounting Officer 会计主任
~bdv_|k accounting period 会计报告期；会计期
L'zE<3O'3 accounting policy 会计政策；会计方针
BdN8
^W accounting practice 会计惯例
/@ y;iJk; accounting principle 会计准则
^4c,U9J= accounting record 会计记录
21r= =
H$ accounting report 会计报告
c_
La^HS Accounting Services Branch [Treasury] 会计事务部〔库务署〕
K (<$. Accounting Society of China 中国会计学会
&&[zT/]P accounting statement 会计报表
x^A7'ad0 accounting system 会计制度；会计系统
ldA !ou7 accounting transaction 会计事项；帐务交易
T4mv%zzS accounting treatment 会计处理
;Vg^!]LL# accounting year 会计年度
)uZoH 8? accretion 增值；添加
5L8&/EN9- accrual 应计项目；应累算数目
,4[dLW U accrual basis 应计制；权责发生制
6+.>5e accrual basis accounting 应计制会计；权责发生制会计
qAo AUD m accrue 应累算；应计
9 B
/s accrued benefit 应累算利益
{fZb@7?GF accrued charges 应计费用
]kx-,M( accrued cumulative preference share dividend 应累算的累积优先股股息
?w-1:NW jt accrued expenses 应累算费用
}91*4@B7 accrued interest payable 应付利息；应计未付利息
v ? L accrued interest receivable 应收利息；应计未收利息
\[yr=X accrued right 累算权益
v:E;^$6Vn accruing profit 应累算的利润
+ R!zs accumulated fiscal reserve 累积财政储备
-"=)z /S accumulated profit 累积利润；滚存溢利
`ncNEHh7K accumulated reserve 累积储备
NU CiY\td accumulation of surplus income 累积收益盈余
cFK @3a acquired assets 既得资产
2-~|Z=eGW acquisition 收购；购置；取得
%}P4kEY acquisition cost 购置成本
q j&b o acquisition expenses 购置费用
mzX;s&N# acquisition of 100% interest 收购全部股权
\R(R9cry acquisition of control 取得控制权
K UKACUL acquisition of fixed assets 购置固定资产
N2BI_,hI1 acquisition of shell “买壳”
^T:gb]i'Qa acquisition price 收购价
wd[eJcQ , act of God 天灾
[ $pmPr2 acting partner 执事合伙人
C-m*?))go active market 买卖活跃的市场；交投畅旺的市场；旺市
=. *98 active partner 积极参与的合伙人
/@hJpz|+ active trading 交投活跃
'c V?i&; actual circulation 实际流通
4*TmlY actual cost 实际成本
=7% o E[ actual expenditure 实际开支；实际支出
P ZxFZvE actual income 实际入息；实际收入；实际收益
qi(*ty actual market 现货市场
%d1draL actual price 现货价；实际价格
5r b-U7 / actual profit 实际利润
/ )EY2Y' actual quotation 实盘；实际价位；实际报价
n2 {S V actual year basis 按实际年度计算
lwT9~Hyp actuals 实货
&fwS{n;U actuarial investigation 精算调查
;#1Iiuh actuarial principle 精算原则
06 i;T~Y actuarial report 精算师报告
bUZ_UW Actuarial Society of Hong Kong 香港精算学会
G,XPT,:% actuarial valuation 精算师估值
~=En +J}* actuary 精算师
WA6!+Gy ad referendum agreement 暂定协议；有待覆核的协定
e$ e#NoN ad valorem duty 从价税；按值征税
,l t8O.h-l ad valorem duty system 从价税制
}^-<k0A4? ad valorem fee 从价费
=WG= C1Z ad valorem tariff 从价关税
ff e1lw% additional allowance 额外免税额
,qQG;w,m additional amount for unexpired risk 未过期风险的额外款额
9MY7a=5E~ additional assessable profit 补加应评税利润
kM /Te{< additional assessment 补加评税
+*}{`L-
: additional commitment 额外承担
OtTBErQNF additional commitment vote 额外承担拨款
g5Z#xszj+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
52d^K0STC additional dependent parent allowance 供养父母额外免税额
g&Vcg` additional provision 额外拨款
8X$LC additional stamp duty 附加印花税
t<j^q`;@v additional tax 补加税罚款；补加税款
'zZcn" +! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
I.'b'- ^ adjudged bankrupt 被裁定破产
G8Z 4J7^ adjudicated bankrupt 裁定破产人
&fOdlQ ? adjudication fee 裁定费；评定印花税额手续费；评估契据费
\4d.sy0&>- adjudication of bankruptcy 裁定破产；宣告破产
:hRs`=d"r adjudication of insolvency 裁定无力偿还债务
p\p\q(S"> adjusted actual 经调整的实数；调整后的实数
V\ ]" }V)" adjusted current assets 经调整的流动资产；调整后的流动资产
ORN6vX(1 adjusted figure 经调整的数字；调整后的数额
ln!'_ \{ adjusted liabilities 经调整的负债；调整后的负债
*sw7niw adjusted loss 经调整的亏损；调整后的亏损
"2?l{4T\ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
N K]B? adjusted profit 经调整的利润；调整后的利润
hm*cw[#O1x adjusted surplus 经调整的盈余额；调整后的盈余额
\x{;U#B[3> adjusted value 经调整的价值；调整后的价值
d XHB # adjustment 调整；修订；理算〔保险〕
S8d8%R~1=h adjustment centre 调剂中心
DZS]AC* adjustment lag 调整过程的时间差距；调整时差
20RXK1So adjustment mechanism 调整机制
:}:3i9e*2 adjustment of loss 亏损调整
P>ceeoYQuA adjustment process 调整过程；调整程序
AK!hK>u` adjustment range 调整幅度
MPgS!V1 administered exchange rate 受管制汇率
l_tw<`Ep Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
WLa!.v> administration expenses 行政费用
!$;a[Te administration fee 手续费；行政费
p?D2)( administration in bankruptcy 破产管理
?>c=}I#Ui- administration order 遗产管理令
JA)?p{j administrator 管理人；遗产管理人
2& PPz}Sw administrator of the estate 遗产管理人
!" #9<~Q,p admission of debt 债项承认书
rl#vE's6.e admission of proof 接纳债权证明
"\W-f advance 放贷款项；垫付款项；预支款项；预付款项
0MMEo~dih advance account 暂支帐目；预付款帐户
^N}Wnk7ks' advance compensation 预付补偿金
=]`lN-rYw advance from shareholder 股东垫款
L4u;|-znw advance pending reimbursement 预支以待日后付还
@` opDu! advanced economy 先进经济体系
C?ib_K* advancement 预付；预付财产
'>$EOg" advances warrant 垫款令
Rlnb db;!k advancing 贷出
FWue;pw3 adverse balance 逆差
n<sd!xmqFx adverse exchange 逆汇
&6 s) X advertisement addressed to shareholders 在报章刊登的致股东通告
?"#%SKm advice for collection 托收通知书
tM-^<V& advice of drawing 提款通知书；汇票通知书
7(M(7}EKA advice of payment 付款通知
{>LIMG -f Advisory Committee [Securities and Futures Commission]
<~TP#uAz 谘询委员会〔证券及期货事务监察委员会〕
fkSO( C) Advisory Committee on Diversification 经济多元化谘询委员会
=deMd`=J affidavit 誓章；遗产申报誓章
J:u W`R affidavit of no receipt 述明无收款的誓章
_=ua 6}Xp affiliate 联号；联营公司；附属公司
L Mi:%i%\ affiliated company 附属公司；联号；联营公司
iv`O /T affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Uz cx6sw affordability 负担能力
gqXS~K9t African Development Bank [AfDB] 非洲开发银行
NK|? y after-acquired property 事后取得的财产
`l2O?U -@ after-hours dealing 市后交易
o1&:ry after-tax profit 税后盈利；税后利润；税后溢利
8}H1_y-g[ agency agreement 代理协议
J"=1/,AS agency expenses 代理机构的开支
1O].v&{ agency fee 代理费
xtPLR/Z Agency Law 《代理法》
#&v/icz$ agent 代理人；承销人
*
t CS agent of company 公司代理人
3lV^B[$ agent's fee 代理人费；经纪费
AL$&|=C-$ aggregate 总计；总数；总体数字
D7Y)?Z5A; aggregate amount 总款额；总额
XwV'Ha aggregate assets and liabilities 总体资产与负债
p a}*E aggregate at constant price 按固定价格计算的总体数字
z
<mK>$ aggregate demand 总需求
^p n(=4 aggregate gross position 总持仓量
vR0 ];{ aggregate limit 总限额
2G$Spfe Iu aggregate of salaries tax 合计薪俸税
hTP:[w) aggregate performance 总体表现；总体业绩
OD' ]: aggregate supply 总体供应
1&fc1uYB4 aggregate surplus 总盈余
2[0JO.K
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?#yV3h|Ij aggregate value 总值；合计价值
ikE<=:pe aggregated basis 合计基准
\!]Ua.e< aggregated net chargeable income 合计应课税入息实额
*yl>T^DjTC aggregation 合并计算；合计；总和
Z3[S]j C aggregation of incomes of husband and wife 夫妇入息合并计算
VqL.iZ- aggregation of property 财产的总和
6} FO[ agio 差价；贴水
pP(XIC 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》
$}")1|U,X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5[j`6l 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
x `V;Y]7' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
;3_l@dP" 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
Xf)| Pu Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Qt]Q: 9I[ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
~4q5
k5., agreement for a settlement 授产协议
&rkEK4 agreement for assignment 转让协议
D&HV6# agreement for sale 售卖协议；买卖协议
*T0q|P~o% agreement for sale and purchase 买卖协议
EyY.KxCB agreement for the payment of interest 支付利息协议
0 Z{j>=$ agreement for the repayment of money 还款协议
Mi~(aah agreement of reinsurance 再保险协议
#+$Q+Z|6k Agricultural Bank of China 中国农业银行
Scv#zu v_ air passenger departure tax 飞机乘客离境税
T{wuj[ Q#: Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
+a^F\8H airport tax 机场税
K'#E3={tt alcohol duty 酒精税
;-Um Y}MU alienation 让与；让渡；转让
AyMd:5; alimony 生活费；赡养费
DWdW, xG All Ordinaries Index [AOI] 所有普通股指数
Wu)>U all risks 全险；综合险
%LYnxo7#C All Sales Record for Stock Market 《股票市场成交报告》
tpuYiL Allied Capital Resources Limited 新联财务有限公司
wcDRH)AW. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%'0T Xr$ allocation letter 拨款信件
mDZ*E !B allocation of fund 分配款项；预留款项
6"dD2WV / allocation of profit 利润分配；溢利分配
IHRGw allocation warrant 拨款令
v@# b}N0n allotment 分配；配股
.5 allotment notice 股份配售通知；配股通知
LkQX?2>] allotment of shares 股份分配
wj[$9UJb allowable 可获宽免；免税的
y!]CJigpZ allowable business loss 可扣除的营业亏损
b%cF allowable expenses 可扣税的支出
ws^4?O allowance 免税额；津贴；备抵；准备金
^_lzZO hG allowance for debts 债项的免税额
KN-avu_Ix allowance for depreciation by wear and tear 耗损折旧免税额
5E notp[ allowance for funeral expenses 殡殓费的免税额
``E/m<r:$ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^U]UqX` allowance for repairs and outgoings 修葺及支出方面的免税额
.KdyJ6o allowance to debtor 给债务人的津贴
q{+_
<2U| alteration of capital 资本更改
Is+O alternate trustee 候补受托人
/> 4"~q) amalgamation 合并
`=7j$#6U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Y3O#Q)-j$ ambit of charges 征税范围；收费范围
kY'T{Sm1^ amended valuation 经修订的估值
M` S0u~#tI American Commodities Exchange 美国商品交易所
"*})3['n American Express Bank Limited 美国运通银行
n[ (Qr9 American Stock Exchange 美国证券交易所
E\C9|1) amortization 摊销
f|sFlUu& amount due from banks 存放银行同业的款项
H'HSD,>( amount due from banks abroad 存放海外银行同业的款项
>|;aIa@9 amount due from holding companies 控股公司欠款
VWO9=A*Y| amount due from local banks 存放本港银行同业的款项
h>Hb `G< amount due to banks 银行同业的存款
~RWkt v amount due to banks abroad 海外银行同业的存款
RVeEkv[qp amount due to holding companies 控股公司存款
-ig6w.%lk amount due to local banks 本港银行同业的存款
+ E1h#cc) amount due to outport banks 外埠银行同业的存款
<\;# jF%V amount for note issue 发行纸币的款额
~,*b }O amount of bond 担保契据的款额
(64y g amount of consideration 代价款额
\m1~jMz*>k amount of contribution 供款数额
<ZB1Vi9}8 amount of indebtedness 负债款额
@lvyDu6e amount of principal of the loan 贷款本金额
E4hLtc^
+ amount of rates chargeable 应征差饷数额
7NJhRz`_ amount of share capital 股本额
|7zd%! amount of sums assured 承保款额
nR`ov1RH amount of variation 变动幅度
QcpXn 4/* amount of vote 拨款数额
!o$!Fr c amount payable 应付款额
p}cw{ amount receivable 应收款额
F+ u|HiYG Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8Ac :_Zg analysis 分析
Phke`3tth ancillary risk 附属风险
@9"J|} annual account 周年帐目；周年帐目报表；年度决算；年结
YIjTL!bA" annual accounting date 年结日期
Qubp9C#r annual allowance 每年免税额；年积金；年度津贴；年津
f &
CBU annual balance 年度余额
!/wtY I-` annual disposable income 每年可动用收入
p a# IJ annual estimates 周年预算
h2D >; k annual fee 年费
r9dyA5o D annual general meeting 周年大会
hvaSH69*m annual growth rate 年增率；每年增长率
v\{!THCSh annual long-term supplement 长期个案每年补助金
V 0rZz annual pensionable emolument 可供计算退休金的年薪
6AhM =C annual report 年报
k`N^Vdr Annual Report on the Consumer Price Index 《消费物价指数年报》
rh^mJU h annual return 周年报表；周年申报表；每年报税表格
@/31IOIV]` Annual Return Rules 《周年报表规则》
LSRk7'0 annual review of consumer prices 每年消费物价回顾
J Px~VnE%% annual roll-forward basis 逐年延展方式
j}C}:\-fY annual salary 年薪
8Q'0h
m? annual statement 年度报表；年度决算表
mrjswF27$o 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
2=^m9% annuitant 年金受益人
X93!bB annuity 年金
[D4 Es annuity contract 年金合约
\7'+h5a annuity on human life 人寿年金
Bf8jPa / antecedent debt 先前的债项
ruld B,n ante-dated cheque 倒填日期支票
@qYp>|AF anticipated expenditure 预期开支
~5oPpTAe anticipated net profit 预期纯利
MpR2]k#n< anticipated revenue 预期收入
.~7FyLl$ anti-inflation measure 反通货膨胀措施
N=7pK&NHSG anti-inflationary stance 反通货膨胀立场
M "94#.dKK apparent deficit 表面赤字
6g)G Y"49 apparent financial solvency 表面偿债能力
K>@+m apparent partner 表面合伙人
VB*oGG application for personal assessment 个人入息课税申请书
[wzb<"kW application of fund 资金应用
|0f>aZ application to release as liquidator and to destruct the books of accounts and documents
] &Rx@&e* 申请免除清盘人职务及毁灭帐簿与文件
c$yk s appointed actuary 委任精算师
^0 \ appointed auditor 委任核数师；委任审计师
7x%R:^*4 appointed trustee 委任的受托人
P&^;656r appointer 委任人
:BV6y|J9O^ apportioned pro rata 按比例分摊
|M, iM] apportionment 分配；分摊
x5-}h* Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
85Otss/mM apportionment formula 分摊方程式
lUMS;H( apportionment of estate duty 遗产税的分摊
SS WP~
t appraisal 估价；评估
IvtJ0 appreciable growth 可观增长
!`Hd-&}bYz appreciable impact 显着影响
3!|;iJRH appreciable increase 可观增长
c2'Lfgx4 appreciation 增值；升值
^D n D>h@q appreciation against other currencies 相对其他货币升值
`ux{ ;4q appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Ay0U=#XP appreciation tax 增值税
EWkLXU6t appropriation 拨款；拨用；拨付
%|q>pin2 appropriation account 拨款帐目
9\BT0kx Appropriation Bill 拨款法案
g'n7T|h
~ appropriation-in-aid system 补助拨款办法
zv\kPfGDK approved assets 核准资产
`n @*{J8 approved basket stock 认可一篮子证券
/YMj-S_b~ approved budget 核准预算
n%o5kV x0 approved charitable donation 认可慈善捐款
ol dA#sA$ approved charitable institution 认可慈善机构
':3 pq2{ approved currency 核准货币；认可货币
deV
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H2jgO?l;! approved estimates of expenditure 核准开支预算
pS'FI@.'{ approved overseas insurer 核准海外保险人
(mTE;s ( approved overseas trust company 核准海外信托公司
2q=AE v/ approved pooled investment fund 核准汇集投资基金
(
+Q&[E"87 approved provident fund scheme 认可公积金计划
Vr`R>S,- approved provision 核准拨款
UU;(rS/ approved redeemable share 核准可赎回股份
V) ~.~2$ approved regional stock 认可地区性证券
AQ ,'
6F9 approved retirement scheme 认可退休金计划
%7IugHH9y approved subordinated loan 核准附属贷款
6z#a cE1)M arbitrage 套戥；套汇；套利
`(ue63AZ arbitrageur 套戥者；套汇者
j7$e28|_n arbitrary amount 临时款项
lm-dW'7& arrangement 措施；安排；协定
ff,pvk8N5 arrears 欠款
Q
Nh|Wz arrears of pay 欠付薪酬
\IV1j)I"u arrears of revenue 逾期未收税款；逾期未收的帐项
(_mnB W articles of association 组织章程；组织细则；组织章程细则
Dwr)0nk Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Zw5Ni Xj ascertainment of profit 确定利润
=jOv] / "Asia Clear" “亚洲结算系统”
Ui_8)z _ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
fk6%XO Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
aQ?/%\> Asian Development Fund [ADF] 亚洲发展基金
AN8`7F1 Asian dollar bond 亚洲美元债券
f33 2J Asian dollar market 亚洲美元市场
4o
<Uy Asian dollar rate 亚洲美元利率
=9O^p@Q#W Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(C-{B[Y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
nm5cpnNl asked price 沽盘；喊价；索价；卖方报价
U@_dm/;0& assessable income 应评税入息
8_BV:o9kL assessable loss 应评税亏损
%p^wZtm assessable profit 应评税利润
9Y IM'q>`v assessable value 应评税值
`w#Oih!6A| assessed profit 估定利润
ov ` h assessed value 经评估价值
h)ECf?r< assessment 评税；评定；估价；评税单
,<n}W +3 assessment number 评税编号；估价编号
:|V$\!o'U assessment of additional tax 补加税评税
\r;# g{
_ assessment of performance 业绩评估；实绩评价
xu/cq9 Assessor 评税主任
Zd^rNHhA asset price bubbles 资产价格泡沫
dt \TQJc~ asset-backed securities 具资产保证的证券
7 E r23Q
assets accretion 资产增值
Su
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M|+k3 assets betterment statement 资产递增表；资产改进表
f2Klt6"9 assets lending 实物放款；有抵押贷款
$UMFNjL
assets of the company passing on the death 死者去世时转移的公司资产
\ \r)Ue] assets pledged as security for liabilities 用作负债抵押的资产
8p^bD}lN7 assets portfolio 资产投资组合
q+H%)kF assets price 资产价格
5gH1.7i b assets quality 资产质素
!O+) sbd< assets realization 资产变现
/f:dv?!km assets refinancing arrangement 资产再集资安排
q-[@$9 AS assets securitization 资产证券化
q}`${3qQ3 assets situated outside Hong Kong 在香港以外地方的资产
'DY`jVwa assets stripping 削减资产；拆卖资产
0LPig[ assets value 资产值
*]ly0nP assignee 承让人
?J%1#1L"/ assignment 转让；转让书；转让契
F3N?Nk/ assignment of interest 权益转让
*rM^;4Zt assignment of letters patent and trade mark 专利证书及商标转让
'-r).X k assignment of property 物业转让；物业转让书
r54&XE]O assignment right 转让权
*? 5*m+ assignor 转让人
#X%~B' associate 有联系的人；有关连人士；相联者；合伙人；联系人
j#X.KM Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Vi>,kF.f V associate member 附属会员
#ZJ _T`l associated body corporate 相联法人团体
W 3]_m8,Z associated company 相联公司；联属公司
Fu
SL}P associated corporation 相联法团
m;H.#^b * Association of Chartered Certified Accountants [ACCA] [United Kingdom]
t9,\Hdo 公认会计师公会〔英国〕
8| ):`u Association of Futures Exchange Brokers 香港期货经纪协会
: Ux?, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"W =AB& association of underwriters 承保人组织
%zA;+s$l assumption of control 接管
R}G4rO-J assurance 担保；保险；转易；转易书
~k \fhx assurance of interest 权益的转易
$*SW8'],` at 19XX price 按一九ＸＸ年价格计算
3/aMJR:o
at a discount 按赔价计算；按贴水价格计算；打折扣
S/}2; \Xm at a premium 按溢价计算；按升水价格计算
zO~8?jDN4| at call 通知付款；按通知
Vu) 4dD! at constant market price 按固定市价计算
`Bo*{}E at constant price 按固定价格计算
q+L r"&'Q at cost 按成本计算
9 8j>1 "8 at current market price 按当时市价计算；按现时市价计算
$:cE ^8K at current price 按当时价格计算；按现时价格计算
$ }<PL}+ at factor cost 按要素成本计算；按生产要素成本计算
r;/ 4F/6" at money-of-the-day price 按付款当日价格计算
1%EBd %`# at or better 按指定或较佳价位〔买卖指令〕
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p0TVj` at par 按面值计算；平价
O;z,qo X at sight 见票即付
_4rFEYz$d at the close 按收市盘
qS403+Su1= at the opening 按开市盘
JI? rL attestation 见证；见证条款
NhfJ30~ at-the-money option 平价期权
;Yx )tWQI attorney 受权人；受托代表人
o]+z)5zC attornment 新拥有人承认书
~"!]
3C,L attributable profit 可归属利润
Wl;.%.]> attributable share value 可归属股份价值
vGc,vjC3x Auckland Stock Exchange 奥克兰证券交易所
o 4`hY/<t auction 拍卖
qHs UP;7 auctioneer 拍卖商
1 LqoF{S: audit 审计；核数
+EFgE1w Audit Commission 审计署
IC#>X 5 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
d_AK `wR 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〕
P7J>+cm audit review 帐目审查
>NqYyW,% Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3 j! 3E audited account 审计帐目；经审计的帐目
x9 $` W audited annual account 经审计的周年帐目
r> dwDBE audited balance sheet 经审计的资产负债表
GT~)nC9f auditor 核数师；核数主任；审计师
pwO>h>ik auditor's certificate 核数师证明书；审计师证明书
Mx6 @$tQ% auditor's report 核数师报告；审计师报告
{_b%/eR1 Aussie bond 澳元债券
vbkI^+=,YY austerity budget 紧缩预算
4,..kSA3iw Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
IN4=YrM^ Australia All Ordinaries Index 澳洲所有普通股票指数
*n; !G8\ Australian Dollar [AUD] 澳元
Q Btnx[ Australian Options Market 澳大利亚期权市场
rW0kA1=E Australian Securities Commission 澳洲证券事务监察委员会
x N=i]~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
zw+B9PYqX Australian Stock Exchange 澳大利亚证券交易所
xgABpikC^ Austrian Schilling [ATS] 奥地利先令
u*e.yN authentication 认证；鉴证
6^%UU
o% authority to purchase 委托购买证；委购书
nS/)P4z authorization 认可；核准；授权；授权书
0FGe=$vD authorization by direction 指示授权
uJOJ-5}yt authorization by instruction 指令授权
j H1 9k}D authorization by warrant 令状授权
`o<'
x.I authorization of unit trust 单位信托的认可
q:l>O5 authorized agent 指定代理人
Ol1e/Wv authorized capital 法定资本
Kpb#K[(]& authorized clerk 出市员
U2{ dN> authorized dealer 认可交易商
g1XZ5P} f authorized financial institution 认可财务机构
:r%P.60H X authorized fund 认可基金
UH]l9 Aq$P authorized fund house 获授权的基金公司；认可基金公司
dOqOw M.y authorized institution 认可机构
0zo?e I authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
7+]=- authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
UjaK&K+M? authorized insurer 获授权保险人；获认可承保人
pcau}5 . authorized investment 特准投资项目
JmPHAUd authorized person 获授权人
b}0,\B% authorized representative 获授权代表
}MRd@ 0-?! authorized share capital 法定股本
FQT~pfY automated quotation system 自动报价系统
7#@c z5Su Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
W.z;B< 自动交易系统〔香港期货交易所有限公司〕
(EK"V'; automatic adjustment mechanism 自动调整机制
a-l; vDs automatic adjustment system 自动调整系统
KiI!frm1 Automatic Clearing House 自动票据交换所
m 0LTx\w! automatic exchange rates accumulation system 自动化汇率累集系统
|3F02 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
SfgU`eF%B automatic teller machine [ATM] 自动柜员机
^[]}R: autopay 自动转帐
fNb`X available assets 可用资产
VS9`{ available fiscal reserve 现存财政储备
]d, S749(s available profit 可用利润
G:<`moKgL Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
lrnyk(M}Q. average 平均；平均数；海损
D _/^+H]1 average basic salary 平均基本薪金
I"Ms-zs average consumer expenditure 平均消费开支；一般消费开支
#k_H N}B average cost 平均成本
1&^MfP} average cost of land production 增辟土地平均成本
JAAI_gSR3 average daily turnover 平均每日成交额
!O-C,uSm average daily wage rate 平均每日工资率
_{R=B8Zz\ average expenditure pattern 平均开支模式
z74in8 ] average growth rate 平均增长率
A g V G` q average net fixed assets 固定资产平均净值
p[<Dk$7K average of relatives 相对价格平均数
'3T W [!m average price 平均价格
=i_-F$pV average propensity to consume 平均消费倾向；一般消费倾向
*GxTX3i}vc average propensity to save 平均储蓄倾向；一般储蓄倾向
Mr?Xp(.}G average rate 平均率
HHq_P/' average revenue 平均收入；平均收益
q6_u@:3u average stock 平均库存；平均存货
T%6&PrQ7 average yearly rent 平均年租
xqC+0{] y avoidance of double taxation 避免双重课税
p!sWYu i avoidance of tax 避税
