A:
" Z#97Jc+J A share Ａ股；甲类股份
_t 'Kj \ abatement of tax 减税；减扣免税额
Xu3o,k ABN AMRO Bank N.V. 荷兰银行
u&9|9+"N above-the-line expenditure 线上项目支出；经常预算支出
w%GEOIj} above-the-line receipt 线上项目收入；经常预算收入
.3 m^yo
c/ ABSA Asia Limited 南非联合亚洲有限公司
~^w;`~L absolute change 绝对数值变更
? D2:'gg absolute expenditure 实际开支
]SFB_ 5Gb absolute guideline figure 绝对准则数字
90Jxn'>^ absolute interest 绝对权益
`LEk/b1(P absolute order of discharge 绝对破产解除令
(iIJ[{[H4) absolute profit margin 绝对利润幅度
GL(R9Y absolute value 实值；绝对值
c{ +Y $ absolutely vested interest 绝对既得权益
xoA\^AA absorbed cost 已吸收成本；已分摊成本
oIAP dn absorption 吸收；分摊；合并
QA+qFP absorption rate 吸收率；摊配率；分摊率
gmJiKuAL5 ACB Finance Limited 亚洲商业财务有限公司
3^xTZ*G acceptable form of reciprocity 合理的互惠条件
k?o(j/ acceptable rate 适当利率；适当汇率
I)U|~N acceptance agreement 承兑协议
^
RU"v> acceptance for honour 参加承兑
"|gNNmr acceptor 承兑人；接受人；受票人
bT@ 3fuL4 acceptor for honour 参加承兑人
r2]:'O6 accident insurance 意外保险
vbXuT$ Accident Insurance Association of Hong Kong 香港意外保险公会
#E3Y;
b%v accident insurance scheme 意外保险计划
(B.J8`h } accident year basis 意外年度基准
vA10'Gx ' accommodation 通融；贷款
b6 &`]O;% accommodation bill 通融票据；空头票据
C6Ap
4 accommodation party 汇票代发人
jt@k< #h~ account balance 帐户余额；帐户结余
P`v%<
9~ account book 帐簿
Sx5r u?$. account collected in advance 预收款项
wv # 1s3 account current book 往来帐簿
]/XNfb account of after-acquired property 事后取得的财产报告
fpwg e/w account of defaulter 拖欠帐目
rgWGe6;! account payable 应付帐款
CD:@OI account payee only [A/C payee only] 只可转帐；存入收款人帐户
X8~ cWW account receivable 应收帐款
dBE
:rZu account receivable report 应收帐款报表
,ic.b
@u1 account statement 结单；帐单；会计财务报表
)wQR2$x~ account title 帐户名称；会计科目
~^2Y*|{) accountant's report 会计师报告
}Gqx2 )H Accountant's Report Rules 会计师报告规则
}b ~ ;x6 accounting and auditing procedure 会计与审计程序；会计与核数程序
\/p\ QT@mm Accounting Arrangements 《会计安排》
Ji\8(7
{8 accounting basis 会计基础
\h~;n)FI accounting by Official Receiver 破产管理署署长呈交的帐目
D"o y l`q Accounting Circular 《会计通告》
f`*Ip? V- accounting class 会计类别
nzmv>s&UW accounting date 记帐日期；会计结算日期
X<9jBj/t accounting for money 款项核算
'Q Ff 7A Accounting Officer 会计主任
, 9^wKS!7$ accounting period 会计报告期；会计期
P PZxH}J. accounting policy 会计政策；会计方针
L&+XFntR accounting practice 会计惯例
o}mD1q0yE accounting principle 会计准则
"< SK=W accounting record 会计记录
ExqI=k`Zs accounting report 会计报告
Edj}\e*-J Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\::<] Accounting Society of China 中国会计学会
S\ JV96 accounting statement 会计报表
Af pB=3 accounting system 会计制度；会计系统
E) |fKds
accounting transaction 会计事项；帐务交易
}Y~o =3- accounting treatment 会计处理
]i3 2-8% accounting year 会计年度
^ n"ve2 accretion 增值；添加
~T7\lJ{%G accrual 应计项目；应累算数目
S =!3t` accrual basis 应计制；权责发生制
?*zRM?* accrual basis accounting 应计制会计；权责发生制会计
|d?0ZA:z accrue 应累算；应计
{x4 0W0 accrued benefit 应累算利益
m*tmmP4R accrued charges 应计费用
/v 7U~i5 accrued cumulative preference share dividend 应累算的累积优先股股息
qd6XKl\5 accrued expenses 应累算费用
'9>z4G*Td accrued interest payable 应付利息；应计未付利息
P^#<h"Ht accrued interest receivable 应收利息；应计未收利息
a$.(Z l accrued right 累算权益
f' Dl*d accruing profit 应累算的利润
v?F~fRH accumulated fiscal reserve 累积财政储备
6H \3 accumulated profit 累积利润；滚存溢利
id8a #&t] accumulated reserve 累积储备
nyD(G=Q5 accumulation of surplus income 累积收益盈余
j
y R 9a! acquired assets 既得资产
I:Wrwd
acquisition 收购；购置；取得
MQ9 9fD$ acquisition cost 购置成本
$rD&rsx6 acquisition expenses 购置费用
7 [N1Vr(1 acquisition of 100% interest 收购全部股权
OWT5Bjl acquisition of control 取得控制权
+FRXTku( acquisition of fixed assets 购置固定资产
n KC$
KC acquisition of shell “买壳”
by,"Orpwq; acquisition price 收购价
23 BzD^2a act of God 天灾
f8'D{OP"G acting partner 执事合伙人
r %A- active market 买卖活跃的市场；交投畅旺的市场；旺市
^$c+r%9k active partner 积极参与的合伙人
)"s <hR , active trading 交投活跃
eL[BH8l actual circulation 实际流通
,d'x]&a actual cost 实际成本
7Rqjf6kX`O actual expenditure 实际开支；实际支出
s|.V:%9e actual income 实际入息；实际收入；实际收益
N1`/~Gi actual market 现货市场
H]K(`)y}4 actual price 现货价；实际价格
Q"n|<!DN actual profit 实际利润
k;/U6,LQ* actual quotation 实盘；实际价位；实际报价
@JVax - N actual year basis 按实际年度计算
ZNNgi@6> actuals 实货
L l\y2oJ actuarial investigation 精算调查
RZi]0l_A' actuarial principle 精算原则
[ GJ_]w^}j actuarial report 精算师报告
#)QR^ss)iw Actuarial Society of Hong Kong 香港精算学会
yyb8l l?@a actuarial valuation 精算师估值
Dp4\rps actuary 精算师
%GQP iWu ad referendum agreement 暂定协议；有待覆核的协定
*o qQ=#\ ad valorem duty 从价税；按值征税
m~mw1r ad valorem duty system 从价税制
J=|PZ2" ad valorem fee 从价费
{>'GE16x ad valorem tariff 从价关税
@ eu4 W^W additional allowance 额外免税额
e$}x;&c Q additional amount for unexpired risk 未过期风险的额外款额
>u?pq6; additional assessable profit 补加应评税利润
Z_Ffiw(p additional assessment 补加评税
fw Ooi 'jb additional commitment 额外承担
p3>p1tC additional commitment vote 额外承担拨款
*J,VvO 9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
T!u&r additional dependent parent allowance 供养父母额外免税额
EUevR/S additional provision 额外拨款
u+ "3l@ Y# additional stamp duty 附加印花税
\tH^w@j47 additional tax 补加税罚款；补加税款
aE BQx Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
-}Vnr\f adjudged bankrupt 被裁定破产
1Ys6CJ# adjudicated bankrupt 裁定破产人
Ucr$5^ME adjudication fee 裁定费；评定印花税额手续费；评估契据费
MgkeD adjudication of bankruptcy 裁定破产；宣告破产
qT}<D`\ adjudication of insolvency 裁定无力偿还债务
Q ]wM WV adjusted actual 经调整的实数；调整后的实数
&6V[@gmD
adjusted current assets 经调整的流动资产；调整后的流动资产
:23w[vt= adjusted figure 经调整的数字；调整后的数额
".Z |zt6C adjusted liabilities 经调整的负债；调整后的负债
xwoK#eC~ F adjusted loss 经调整的亏损；调整后的亏损
(
`T;nz adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
da <B6! adjusted profit 经调整的利润；调整后的利润
@."_XL74 adjusted surplus 经调整的盈余额；调整后的盈余额
=0!PnBGYn adjusted value 经调整的价值；调整后的价值
{2QCdj46 adjustment 调整；修订；理算〔保险〕
g93-2k, adjustment centre 调剂中心
;G_{$)P.o adjustment lag 调整过程的时间差距；调整时差
CR3<9=Lv> adjustment mechanism 调整机制
YQGVQ[P adjustment of loss 亏损调整
I~ Q2jg2 adjustment process 调整过程；调整程序
?T]3I.3
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?Co)7} N administered exchange rate 受管制汇率
FJxg9!%d Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[xW;5j<87 administration expenses 行政费用
yh~*Kt]9Ya administration fee 手续费；行政费
1$nlRQi administration in bankruptcy 破产管理
4+Aht]$hC administration order 遗产管理令
ehe hTP administrator 管理人；遗产管理人
~5S[S l administrator of the estate 遗产管理人
&[ QvM h admission of debt 债项承认书
3fA.DK[4 [ admission of proof 接纳债权证明
WrJgU&H{ advance 放贷款项；垫付款项；预支款项；预付款项
=UY)U- advance account 暂支帐目；预付款帐户
l12Pj02 w advance compensation 预付补偿金
#pDWwnP[rt advance from shareholder 股东垫款
/,#HGu]q' advance pending reimbursement 预支以待日后付还
=GH>-*qp advanced economy 先进经济体系
SStaS<q ' advancement 预付；预付财产
/o@6? UH advances warrant 垫款令
2ZUI~:U Z advancing 贷出
xv|?;Zf6w adverse balance 逆差
eQK}J]S< adverse exchange 逆汇
Z',Z7QW7 advertisement addressed to shareholders 在报章刊登的致股东通告
hc#Lni R3$ advice for collection 托收通知书
o3C7JG advice of drawing 提款通知书；汇票通知书
%%d3M->C} advice of payment 付款通知
NPc@;g]d" Advisory Committee [Securities and Futures Commission]
ePF)wl;m 谘询委员会〔证券及期货事务监察委员会〕
#yPQt! Advisory Committee on Diversification 经济多元化谘询委员会
"&!7wH ,A affidavit 誓章；遗产申报誓章
c:? tn affidavit of no receipt 述明无收款的誓章
V
,#
|\ affiliate 联号；联营公司；附属公司
^!a4!DGVT affiliated company 附属公司；联号；联营公司
|A D" } 8 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
B<^yT@Wc affordability 负担能力
ITpo:"X g African Development Bank [AfDB] 非洲开发银行
)T2V< 3l after-acquired property 事后取得的财产
d'p]F~a after-hours dealing 市后交易
\.!+'2!m after-tax profit 税后盈利；税后利润；税后溢利
e'"2yA8dh" agency agreement 代理协议
N>a. dYXr agency expenses 代理机构的开支
?xkw~3Yfi agency fee 代理费
gl. uDO%. Agency Law 《代理法》
::goqajV agent 代理人；承销人
S(* u _ agent of company 公司代理人
YF)uAJ Ak agent's fee 代理人费；经纪费
barY13)$U aggregate 总计；总数；总体数字
$qndG,([F aggregate amount 总款额；总额
V c 2 (R^ aggregate assets and liabilities 总体资产与负债
K14FY2" aggregate at constant price 按固定价格计算的总体数字
u?Pec:3% aggregate demand 总需求
[2~^~ K aggregate gross position 总持仓量
S=f:-?N| aggregate limit 总限额
UYL Czv~W aggregate of salaries tax 合计薪俸税
{S l#z }@s aggregate performance 总体表现；总体业绩
,Q%q!#@
aggregate supply 总体供应
z?Hi
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$G UCVxs aggregate total 整体总额
+)J;4B aggregate value 总值；合计价值
D^m`&asC aggregated basis 合计基准
. {\lbI aggregated net chargeable income 合计应课税入息实额
nr*nX aggregation 合并计算；合计；总和
ORCG(N aggregation of incomes of husband and wife 夫妇入息合并计算
3haR/Y N aggregation of property 财产的总和
C0O$iWs= agio 差价；贴水
)s-[d_g Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
%?sPKOh3N} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'sII/sq`( 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
: }B=Bk/q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
+mu.W
r 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
6VU k ZKc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
W%&gvZre. 《香港政府和大韩民国政府关于相互促进和保护投资协定》
NU N~T ( agreement for a settlement 授产协议
5I`_S Oa! agreement for assignment 转让协议
'?gF9: agreement for sale 售卖协议；买卖协议
Qq7%{`< } agreement for sale and purchase 买卖协议
]?un'$%e agreement for the payment of interest 支付利息协议
f pPB_P{Ua agreement for the repayment of money 还款协议
t ZL|;K agreement of reinsurance 再保险协议
[}+h86: y Agricultural Bank of China 中国农业银行
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dw>qO air passenger departure tax 飞机乘客离境税
fo$s9g ^< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
D*_Z"q_B airport tax 机场税
&eA!h alcohol duty 酒精税
r*F^8_YMK alienation 让与；让渡；转让
+sY8<y@% alimony 生活费；赡养费
z JBcz, All Ordinaries Index [AOI] 所有普通股指数
4{v ?<x8 all risks 全险；综合险
6?`3zdOeO All Sales Record for Stock Market 《股票市场成交报告》
c*!x dK Allied Capital Resources Limited 新联财务有限公司
)i^+=T Z q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Jc=~BT_G allocation letter 拨款信件
eV5
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allocation of fund 分配款项；预留款项
v?@=WG allocation of profit 利润分配；溢利分配
t 3l - ] allocation warrant 拨款令
S!Bnz(z allotment 分配；配股
lWyg_YO@ allotment notice 股份配售通知；配股通知
n1Z*wMwC allotment of shares 股份分配
,5XDH6L1 allowable 可获宽免；免税的
H~1o^
gU allowable business loss 可扣除的营业亏损
W Te1E, M allowable expenses 可扣税的支出
lj US-6 allowance 免税额；津贴；备抵；准备金
\D5_g8m:
allowance for debts 债项的免税额
F?c :
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1m{c8Z.h/d allowance for funeral expenses 殡殓费的免税额
dq4t@:\o0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
O>c2*9PM allowance for repairs and outgoings 修葺及支出方面的免税额
^1\[hyZ! allowance to debtor 给债务人的津贴
hpBn_ alteration of capital 资本更改
-)pVgf alternate trustee 候补受托人
G< m6Sf amalgamation 合并
~a ]R7X7 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
(>,}C/-UG ambit of charges 征税范围；收费范围
O<\h_ amended valuation 经修订的估值
qK jUp" American Commodities Exchange 美国商品交易所
).i :C(| American Express Bank Limited 美国运通银行
K&IH t?vh! American Stock Exchange 美国证券交易所
Y$4dqn amortization 摊销
E%&E<<nhZ amount due from banks 存放银行同业的款项
rvUJ K,oE amount due from banks abroad 存放海外银行同业的款项
?l?_8y/ww amount due from holding companies 控股公司欠款
)VM'^sV? amount due from local banks 存放本港银行同业的款项
JTS<n4<a amount due to banks 银行同业的存款
6DxT(VU} amount due to banks abroad 海外银行同业的存款
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@wTRoMHPQ amount due to local banks 本港银行同业的存款
2tMa4L%@C amount due to outport banks 外埠银行同业的存款
^@-qnU lH amount for note issue 发行纸币的款额
k%K\~U8" amount of bond 担保契据的款额
UNhM:!A amount of consideration 代价款额
# n\|Q\W amount of contribution 供款数额
)uK Tf=; amount of indebtedness 负债款额
VD0U]~CWR amount of principal of the loan 贷款本金额
_h1:{hF amount of rates chargeable 应征差饷数额
_OY<Hb3%M amount of share capital 股本额
BnPL>11Y amount of sums assured 承保款额
qG8-UOUDt amount of variation 变动幅度
'(fCi amount of vote 拨款数额
j=V2~
xA6 amount payable 应付款额
<;q)V%IUz amount receivable 应收款额
rrc>O*>{i Amsterdam Stock Exchange 阿姆斯特丹证券交易所
e)Pm{:E analysis 分析
I`KBj6n ancillary risk 附属风险
2`cVi"U annual account 周年帐目；周年帐目报表；年度决算；年结
;_D5]kl` annual accounting date 年结日期
8
huB<^ annual allowance 每年免税额；年积金；年度津贴；年津
_Z3_I_lW annual balance 年度余额
9
:FzSD annual disposable income 每年可动用收入
vy{YGT annual estimates 周年预算
EC f
$ annual fee 年费
Yvxp( annual general meeting 周年大会
a4D4*=!G0 annual growth rate 年增率；每年增长率
L~} 2&w annual long-term supplement 长期个案每年补助金
S X6P>:` annual pensionable emolument 可供计算退休金的年薪
Z<~^(W7h annual report 年报
nyr)d% I{ Annual Report on the Consumer Price Index 《消费物价指数年报》
!Z`xwk"! annual return 周年报表；周年申报表；每年报税表格
QAK.Qk?Qu Annual Return Rules 《周年报表规则》
o ](nK5? annual review of consumer prices 每年消费物价回顾
d){A l(/ annual roll-forward basis 逐年延展方式
liG3
annual salary 年薪
^bckl
tSo annual statement 年度报表；年度决算表
jHWJpm ( 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
MESPfS+ annuitant 年金受益人
&`A2&mZ annuity 年金
n:5*Tg9 annuity contract 年金合约
j s8GK annuity on human life 人寿年金
O-K!Bv^
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26\*x ante-dated cheque 倒填日期支票
+6v;( ] y anticipated expenditure 预期开支
ne\N1`AU anticipated net profit 预期纯利
z0m[25FQG anticipated revenue 预期收入
!kg)8 4C[ anti-inflation measure 反通货膨胀措施
vy+9Q5@W anti-inflationary stance 反通货膨胀立场
tf@x} apparent deficit 表面赤字
^iwM(d]#5 apparent financial solvency 表面偿债能力
Y2 Y!^A89 apparent partner 表面合伙人
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dAB,: application for personal assessment 个人入息课税申请书
-hP-w> application of fund 资金应用
L u?)Rya application to release as liquidator and to destruct the books of accounts and documents
bU i@4S 申请免除清盘人职务及毁灭帐簿与文件
r]vD] appointed actuary 委任精算师
& 5u[ q appointed auditor 委任核数师；委任审计师
e{x|d?)8 appointed trustee 委任的受托人
tHo0q<.oX appointer 委任人
)iG+pP@.@ apportioned pro rata 按比例分摊
,Uv8[ci%9 apportionment 分配；分摊
hrr ;=q$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
I#tEDeF2 apportionment formula 分摊方程式
i|Y_X apportionment of estate duty 遗产税的分摊
"UY.;
P appraisal 估价；评估
4c_F>Jw[ appreciable growth 可观增长
Q,A`"e#: appreciable impact 显着影响
iAlFgOk' appreciable increase 可观增长
V6ioQx=K# appreciation 增值；升值
NR)[,b\v appreciation against other currencies 相对其他货币升值
CQcb !T appreciation of the exchange value of Hong Kong dollar 港元汇值上升
ljrA^P ,>P appreciation tax 增值税
?ixzlDto\ appropriation 拨款；拨用；拨付
#2!M+ S appropriation account 拨款帐目
$PQlaivA Appropriation Bill 拨款法案
S hM}w/4 appropriation-in-aid system 补助拨款办法
[+st? ;"GF approved assets 核准资产
s=nE'/q1| approved basket stock 认可一篮子证券
ptmPO4f approved budget 核准预算
Ueyt}44.e2 approved charitable donation 认可慈善捐款
Q nqU!6k@ approved charitable institution 认可慈善机构
4l?98 approved currency 核准货币；认可货币
_u :4y4} approved estimates 核准预算
3&@MZF& approved estimates of expenditure 核准开支预算
s
`r tr approved overseas insurer 核准海外保险人
OQA3 ~\Vu approved overseas trust company 核准海外信托公司
6]}Xi:I approved pooled investment fund 核准汇集投资基金
m~Dq0 T approved provident fund scheme 认可公积金计划
=;3 |?J0= approved provision 核准拨款
CFh&z^]PR approved redeemable share 核准可赎回股份
Te#wU e-| approved regional stock 认可地区性证券
V6d*O`
approved retirement scheme 认可退休金计划
*X; g
Y approved subordinated loan 核准附属贷款
CW=-@W7 arbitrage 套戥；套汇；套利
EtH)E ) arbitrageur 套戥者；套汇者
"A:wWb<m arbitrary amount 临时款项
I$`Vw > arrangement 措施；安排；协定
~5wCehSb arrears 欠款
LE Y Y{G? arrears of pay 欠付薪酬
j$]t`6gG arrears of revenue 逾期未收税款；逾期未收的帐项
V_(?mC articles of association 组织章程；组织细则；组织章程细则
~::gLm+f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b['TRYc=: ascertainment of profit 确定利润
3RRZVc*
^ "Asia Clear" “亚洲结算系统”
,U'Er#U Asia Commercial Bank Ltd. 亚洲商业银行有限公司
' U)~|(\i Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?#kI9n<O Asian Development Fund [ADF] 亚洲发展基金
-c=IO(B/ Asian dollar bond 亚洲美元债券
T[XI Asian dollar market 亚洲美元市场
5.|rzk> Asian dollar rate 亚洲美元利率
w'5~ GhnP+ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
m`9)DsR
N Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
=I/J !}. asked price 沽盘；喊价；索价；卖方报价
ZF;S}1 assessable income 应评税入息
vfegIoZ assessable loss 应评税亏损
2 +GF:[$ assessable profit 应评税利润
3a{Qk VeV7 assessable value 应评税值
5Kv=;o =U assessed profit 估定利润
wrn[q{dX assessed value 经评估价值
?k_=?m assessment 评税；评定；估价；评税单
_'AIXez7q assessment number 评税编号；估价编号
V_}` 2.Pg assessment of additional tax 补加税评税
2.&v{gq assessment of performance 业绩评估；实绩评价
l:HO|Mq Assessor 评税主任
igz:ek` asset price bubbles 资产价格泡沫
Sjr (e}* asset-backed securities 具资产保证的证券
`bT{E.(T assets accretion 资产增值
HXdPKS4q assets and liabilities 资产与负债
m ]K.0E assets betterment statement 资产递增表；资产改进表
=10t3nA1$ assets lending 实物放款；有抵押贷款
-"a+<(Y assets of the company passing on the death 死者去世时转移的公司资产
& ,&+/Sr11 assets pledged as security for liabilities 用作负债抵押的资产
@R2|=ox assets portfolio 资产投资组合
\hM6 ykY- assets price 资产价格
H[,.nH_>+ assets quality 资产质素
>M:5yk@ assets realization 资产变现
4g1u9Sc0 assets refinancing arrangement 资产再集资安排
K)Db3JIIk assets securitization 资产证券化
Ca BTqo assets situated outside Hong Kong 在香港以外地方的资产
ooZ7HTP| assets stripping 削减资产；拆卖资产
$z mES tcm assets value 资产值
2z[Pw0# V assignee 承让人
o
JA 58/ assignment 转让；转让书；转让契
$LRFG( assignment of interest 权益转让
,(`@ZFp$ assignment of letters patent and trade mark 专利证书及商标转让
I;-{#OE, assignment of property 物业转让；物业转让书
:{66WSa@Dd assignment right 转让权
1| gP
:t} assignor 转让人
KUyua~tF associate 有联系的人；有关连人士；相联者；合伙人；联系人
~+l C %R Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
e-}PJ%!,T associate member 附属会员
aYj3a;EmU associated body corporate 相联法人团体
8:&@MZQ&! associated company 相联公司；联属公司
TVFGonVY associated corporation 相联法团
%okEN != Association of Chartered Certified Accountants [ACCA] [United Kingdom]
sa#"@j) 公认会计师公会〔英国〕
NOS5bm&- Association of Futures Exchange Brokers 香港期货经纪协会
@ ~sp:l Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
u8 <=FV3 association of underwriters 承保人组织
pb {P[-f assumption of control 接管
5e2m EQU > assurance 担保；保险；转易；转易书
[
objdQ U` assurance of interest 权益的转易
^5T{x>Lj at 19XX price 按一九ＸＸ年价格计算
_ _)Z Q at a discount 按赔价计算；按贴水价格计算；打折扣
IeU.T@ $ at a premium 按溢价计算；按升水价格计算
x9_ Lt4 at call 通知付款；按通知
H7SqM D*y9 at constant market price 按固定市价计算
+ Zr03B at constant price 按固定价格计算
95!x Tf at cost 按成本计算
"Z{^i3 gN at current market price 按当时市价计算；按现时市价计算
D\`$ at current price 按当时价格计算；按现时价格计算
W;-Qze\D at factor cost 按要素成本计算；按生产要素成本计算
u%h<5WNh< at money-of-the-day price 按付款当日价格计算
_+;x 4K; at or better 按指定或较佳价位〔买卖指令〕
z{n=G at par 按面值计算；平价
r\Nn WS J at sight 见票即付
!X.N$0 at the close 按收市盘
by06!-P0[ at the opening 按开市盘
_&z>Id`w attestation 见证；见证条款
0"QE,pLe4 at-the-money option 平价期权
7CIje=u.q attorney 受权人；受托代表人
Zwt!nh attornment 新拥有人承认书
8% |x) attributable profit 可归属利润
'QV 4 =h` attributable share value 可归属股份价值
~ 0} eNz* Auckland Stock Exchange 奥克兰证券交易所
%d7iQZb> auction 拍卖
ZbGyl}8ua auctioneer 拍卖商
isd[l-wAmf audit 审计；核数
LTY.i 3
Audit Commission 审计署
R #ZDB]2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Yj"UD:p 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
X!
]~]%K$y audit review 帐目审查
wk/->R z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
ry<
P LRN audited account 审计帐目；经审计的帐目
x xiLi46/ audited annual account 经审计的周年帐目
7 Ow7| audited balance sheet 经审计的资产负债表
=0:hrg+Zgx auditor 核数师；核数主任；审计师
~xJD3Qf auditor's certificate 核数师证明书；审计师证明书
OS9v. pz auditor's report 核数师报告；审计师报告
[)Ge^yI7 Aussie bond 澳元债券
;4_n:XUgo; austerity budget 紧缩预算
~J2Q0 Jv Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*@ o3{0[Z Australia All Ordinaries Index 澳洲所有普通股票指数
@1 +/r? b Australian Dollar [AUD] 澳元
WIGb7}e gR Australian Options Market 澳大利亚期权市场
t!=S[ Australian Securities Commission 澳洲证券事务监察委员会
<7&b|f$CL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
k@Tt,.]; Australian Stock Exchange 澳大利亚证券交易所
cnc$^[c Austrian Schilling [ATS] 奥地利先令
H{XW?O^@ authentication 认证；鉴证
<h}?0NA4 authority to purchase 委托购买证；委购书
5[R}MhLZ authorization 认可；核准；授权；授权书
_YJw F1e+M authorization by direction 指示授权
NWpRzh8$u authorization by instruction 指令授权
j>T''T f authorization by warrant 令状授权
!^7:Rr _ authorization of unit trust 单位信托的认可
TXa XJIp authorized agent 指定代理人
4| e#b(! authorized capital 法定资本
Ov|j{}=L=9 authorized clerk 出市员
1,QRfckks authorized dealer 认可交易商
b#m47yTW9< authorized financial institution 认可财务机构
Gs6 #aL}]R authorized fund 认可基金
r% #qbsN authorized fund house 获授权的基金公司；认可基金公司
~4^e a authorized institution 认可机构
g3Q #B7A authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yS43>UK_W+ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
9N29dp>g{{ authorized insurer 获授权保险人；获认可承保人
;E&XFTdO authorized investment 特准投资项目
3q>"#+R.t authorized person 获授权人
,*4"d._Y authorized representative 获授权代表
NLp D,q{ authorized share capital 法定股本
>H1d9y +Z automated quotation system 自动报价系统
Dk-L4FS Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
c`.:"i" k3 自动交易系统〔香港期货交易所有限公司〕
r &[~/m8zl automatic adjustment mechanism 自动调整机制
EyeLC6u automatic adjustment system 自动调整系统
T82_`u Automatic Clearing House 自动票据交换所
Esjv^* v9- automatic exchange rates accumulation system 自动化汇率累集系统
W% [5~N Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
O, {
( automatic teller machine [ATM] 自动柜员机
(`NRF6'&1L autopay 自动转帐
wl%1B64
available assets 可用资产
LJy'wl available fiscal reserve 现存财政储备
54{"ni 2a available profit 可用利润
Cg
Sdyg@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|- fx
0y average 平均；平均数；海损
f h^_=R(/ average basic salary 平均基本薪金
Kv]6 b2HT average consumer expenditure 平均消费开支；一般消费开支
+XE21hb
average cost 平均成本
:t qjm: average cost of land production 增辟土地平均成本
l 3K8{HY average daily turnover 平均每日成交额
nf4 P2<L! average daily wage rate 平均每日工资率
IMZKlU3 average expenditure pattern 平均开支模式
'dzp@ -\ average growth rate 平均增长率
L@ Z
&v'A average net fixed assets 固定资产平均净值
4.'EEuRw\} average of relatives 相对价格平均数
+ LwoBn>6 average price 平均价格
kTz average propensity to consume 平均消费倾向；一般消费倾向
oc( b cU average propensity to save 平均储蓄倾向；一般储蓄倾向
rd )) H average rate 平均率
WGmCQE[/c average revenue 平均收入；平均收益
eFQi
K6`i average stock 平均库存；平均存货
4L e5Ms/ average yearly rent 平均年租
Z|c9%., avoidance of double taxation 避免双重课税
yLx.*I^6 avoidance of tax 避税
