A:
5] HS^II" A share Ａ股；甲类股份
s<oNE)xe abatement of tax 减税；减扣免税额
NR -!VJQ ABN AMRO Bank N.V. 荷兰银行
bzX\IrJpOZ above-the-line expenditure 线上项目支出；经常预算支出
GlbySD@ above-the-line receipt 线上项目收入；经常预算收入
dHK`eS$sb ABSA Asia Limited 南非联合亚洲有限公司
wvbPnf^y absolute change 绝对数值变更
e XfZ5(na absolute expenditure 实际开支
7VMvF/ap]u absolute guideline figure 绝对准则数字
u86"Y ^d# absolute interest 绝对权益
xKQ+{"?-^g absolute order of discharge 绝对破产解除令
{ _ S}H1, absolute profit margin 绝对利润幅度
zipS
]YD absolute value 实值；绝对值
A j2OkD absolutely vested interest 绝对既得权益
~ECD`N<YF absorbed cost 已吸收成本；已分摊成本
QNA RkYY~| absorption 吸收；分摊；合并
iMs5zf <M absorption rate 吸收率；摊配率；分摊率
hRt y [ ACB Finance Limited 亚洲商业财务有限公司
WHjUR0NZ acceptable form of reciprocity 合理的互惠条件
R}lsnX< acceptable rate 适当利率；适当汇率
[P 06lIO acceptance agreement 承兑协议
w9, iq@ acceptance for honour 参加承兑
2 !At2P2 acceptor 承兑人；接受人；受票人
VUhbD acceptor for honour 参加承兑人
SQqD:{#g" accident insurance 意外保险
uO=aaKG Accident Insurance Association of Hong Kong 香港意外保险公会
+" 8,Mh accident insurance scheme 意外保险计划
\ gLHi~ accident year basis 意外年度基准
|b *?
qf accommodation 通融；贷款
^4,a 8` accommodation bill 通融票据；空头票据
Sqo
: - accommodation party 汇票代发人
G}FIjBE account balance 帐户余额；帐户结余
df
n9!h account book 帐簿
Q8 DQlqHm account collected in advance 预收款项
,t`Kv1 account current book 往来帐簿
0#ClWynjRO account of after-acquired property 事后取得的财产报告
E h|]i;G% account of defaulter 拖欠帐目
G.( mp<- account payable 应付帐款
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K91)qI;BD account receivable 应收帐款
P&b19 K' account receivable report 应收帐款报表
nS&3?lx9_ account statement 结单；帐单；会计财务报表
zxf"87se account title 帐户名称；会计科目
f-5:wM& accountant's report 会计师报告
'Er:a?88l Accountant's Report Rules 会计师报告规则
]R= ,5kK3 accounting and auditing procedure 会计与审计程序；会计与核数程序
mExVYp h Accounting Arrangements 《会计安排》
5g9; +}X; accounting basis 会计基础
DSt]{fl`P accounting by Official Receiver 破产管理署署长呈交的帐目
nzmDA6d Accounting Circular 《会计通告》
jcI&w#re accounting class 会计类别
YhY :~ accounting date 记帐日期；会计结算日期
ds&e|VSH; accounting for money 款项核算
]ut5S>," Accounting Officer 会计主任
`&-Mi[1 accounting period 会计报告期；会计期
8G oh4T H accounting policy 会计政策；会计方针
3"G>>nC& accounting practice 会计惯例
8HR mQ accounting principle 会计准则
e0J6Ae4V [ accounting record 会计记录
z ,VD =Hnz accounting report 会计报告
jK' N((Hz Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^D< r Accounting Society of China 中国会计学会
A?`jnRo=\ accounting statement 会计报表
Op>%?W8/UF accounting system 会计制度；会计系统
*P#WDXRwd accounting transaction 会计事项；帐务交易
?}m']4p accounting treatment 会计处理
Q4*fc^?u accounting year 会计年度
jq+A-T}@ accretion 增值；添加
$d,0=Ci accrual 应计项目；应累算数目
JB> b`W9 accrual basis 应计制；权责发生制
A0fFv+RN3 accrual basis accounting 应计制会计；权责发生制会计
(sQr X{~ accrue 应累算；应计
I(9R~q accrued benefit 应累算利益
"h|'} 7p accrued charges 应计费用
9Ffp2NW`; accrued cumulative preference share dividend 应累算的累积优先股股息
_z54Ycr4H accrued expenses 应累算费用
?g wUwOV" accrued interest payable 应付利息；应计未付利息
!vk|< P1 accrued interest receivable 应收利息；应计未收利息
x3u4v~ "- accrued right 累算权益
<D::9c j accruing profit 应累算的利润
H_0/f8GwnG accumulated fiscal reserve 累积财政储备
* FmTy| accumulated profit 累积利润；滚存溢利
8X I? accumulated reserve 累积储备
IN,(y a C accumulation of surplus income 累积收益盈余
v$=QA:!U acquired assets 既得资产
Dc+'<" acquisition 收购；购置；取得
[p2H= acquisition cost 购置成本
\4AM*lZ acquisition expenses 购置费用
?_ dIIQ acquisition of 100% interest 收购全部股权
!H 2QjW acquisition of control 取得控制权
+Y
V|ij acquisition of fixed assets 购置固定资产
y B3; acquisition of shell “买壳”
^mb[j`CCt acquisition price 收购价
QMsHC%l3b act of God 天灾
2CzaL,je[ acting partner 执事合伙人
AQc,>{Lm active market 买卖活跃的市场；交投畅旺的市场；旺市
?X5]i# j[ active partner 积极参与的合伙人
UThB7(O, active trading 交投活跃
Nx-uQ^e*1 actual circulation 实际流通
5l, ZoB8 actual cost 实际成本
sF7^qrVQP9 actual expenditure 实际开支；实际支出
]q6;# EUr? actual income 实际入息；实际收入；实际收益
[|lB5gi4t! actual market 现货市场
d oB actual price 现货价；实际价格
4&HXkRs: actual profit 实际利润
b9"jtRTdz actual quotation 实盘；实际价位；实际报价
>/#KI~}'N actual year basis 按实际年度计算
9W8]8sUeG actuals 实货
%J8|zKT5t actuarial investigation 精算调查
?h0 X,fl3 actuarial principle 精算原则
!=y] Sv~h actuarial report 精算师报告
rLU/W<F8 Actuarial Society of Hong Kong 香港精算学会
A"aV'~> actuarial valuation 精算师估值
Dk='+\ actuary 精算师
sO5?aB& ad referendum agreement 暂定协议；有待覆核的协定
J -ePE7i ad valorem duty 从价税；按值征税
o=RM-tR`v ad valorem duty system 从价税制
T 2D<UhP ad valorem fee 从价费
w ~ dk#= ad valorem tariff 从价关税
.)+h H y additional allowance 额外免税额
}/,HM9K e additional amount for unexpired risk 未过期风险的额外款额
*-12VIG'H additional assessable profit 补加应评税利润
4:7V./" 9 additional assessment 补加评税
iL=
m{ additional commitment 额外承担
[lk'x zE additional commitment vote 额外承担拨款
"7 v-` i additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
k@ K7yK additional dependent parent allowance 供养父母额外免税额
3b YCOqG additional provision 额外拨款
zh $}~RG[ additional stamp duty 附加印花税
l?iSxqdT additional tax 补加税罚款；补加税款
\@>b;4Fb+N Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
7 t?* adjudged bankrupt 被裁定破产
(n1Bh~R^ adjudicated bankrupt 裁定破产人
0I{gJSK., adjudication fee 裁定费；评定印花税额手续费；评估契据费
xP=/N!,# adjudication of bankruptcy 裁定破产；宣告破产
lKkN_ (/j adjudication of insolvency 裁定无力偿还债务
S2>c#BQ adjusted actual 经调整的实数；调整后的实数
5VO;s1 adjusted current assets 经调整的流动资产；调整后的流动资产
.0G6flD adjusted figure 经调整的数字；调整后的数额
fgj^bcp- adjusted liabilities 经调整的负债；调整后的负债
'<R>E:5 adjusted loss 经调整的亏损；调整后的亏损
{} Bf adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
uHIiH@ S adjusted profit 经调整的利润；调整后的利润
KIeT!kmDl adjusted surplus 经调整的盈余额；调整后的盈余额
5*\\J&H adjusted value 经调整的价值；调整后的价值
b7/AnSR~Jt adjustment 调整；修订；理算〔保险〕
A!vCb
8(TX adjustment centre 调剂中心
+p8BGNW, adjustment lag 调整过程的时间差距；调整时差
P"lBB8\eku adjustment mechanism 调整机制
;Efcw[< adjustment of loss 亏损调整
F3oQ^;xB adjustment process 调整过程；调整程序
+f0~D(d! _ adjustment range 调整幅度
hfcIvs/! administered exchange rate 受管制汇率
lc6i KFyG Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h8 G5GRD administration expenses 行政费用
/j"sS2$U administration fee 手续费；行政费
^>?CMcN4* administration in bankruptcy 破产管理
AkU< g administration order 遗产管理令
?%O3Oi Xz administrator 管理人；遗产管理人
j$da8] ! administrator of the estate 遗产管理人
_al|'obomy admission of debt 债项承认书
L'i-fM[# admission of proof 接纳债权证明
pr,p=4m{\ advance 放贷款项；垫付款项；预支款项；预付款项
$^ 'aCU0C advance account 暂支帐目；预付款帐户
lZ&]|*> advance compensation 预付补偿金
AOp/d(vx5i advance from shareholder 股东垫款
93IFcmO.H@ advance pending reimbursement 预支以待日后付还
]0B|V2D#e advanced economy 先进经济体系
=N);v\ Q$! advancement 预付；预付财产
dV?5Q_} advances warrant 垫款令
U6[ang'l advancing 贷出
0)m8)!gj adverse balance 逆差
LwuF0\ adverse exchange 逆汇
-S%x
wJKM advertisement addressed to shareholders 在报章刊登的致股东通告
qpJ{2Q advice for collection 托收通知书
K~RoUE<3[ advice of drawing 提款通知书；汇票通知书
rg_Q "g advice of payment 付款通知
+KEkmXZ Advisory Committee [Securities and Futures Commission]
W
YW|P2* 谘询委员会〔证券及期货事务监察委员会〕
A\Txb_x Advisory Committee on Diversification 经济多元化谘询委员会
pWE `x|J affidavit 誓章；遗产申报誓章
QO{y/{ affidavit of no receipt 述明无收款的誓章
RQW6N??C affiliate 联号；联营公司；附属公司
w> xV affiliated company 附属公司；联号；联营公司
#kkY@k$4 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Xj+q~4{|vt affordability 负担能力
"k $JP African Development Bank [AfDB] 非洲开发银行
8 iC:xcN3 after-acquired property 事后取得的财产
uk`8X` ' after-hours dealing 市后交易
rAdacnZV after-tax profit 税后盈利；税后利润；税后溢利
?v}Bd!'+P agency agreement 代理协议
}i!pL(8; agency expenses 代理机构的开支
MVv1.6c7Y agency fee 代理费
1+y" i<3) Agency Law 《代理法》
UFn8kBk agent 代理人；承销人
% qsvtc` agent of company 公司代理人
;P?q2jI agent's fee 代理人费；经纪费
>n.z)ZJ aggregate 总计；总数；总体数字
^a9 oKI 9n aggregate amount 总款额；总额
fvo<(c#Y# aggregate assets and liabilities 总体资产与负债
,je`YEC aggregate at constant price 按固定价格计算的总体数字
"L & k)J aggregate demand 总需求
!$XHQLqF2 aggregate gross position 总持仓量
E^ h=!RW{ aggregate limit 总限额
Y^ve:Z aggregate of salaries tax 合计薪俸税
cm>E[SHr aggregate performance 总体表现；总体业绩
-[#n+`M aggregate supply 总体供应
~KIDv;HSb[ aggregate surplus 总盈余
@fn 6<3 aggregate total 整体总额
w3*-^: ?j aggregate value 总值；合计价值
`kBnSi o~ aggregated basis 合计基准
Ln#a<Rx.E7 aggregated net chargeable income 合计应课税入息实额
,i`h
x,
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W,hWOO aggregation of incomes of husband and wife 夫妇入息合并计算
vrl[BPI aggregation of property 财产的总和
*ftC_v@p5 agio 差价；贴水
h!]"R<QQdu 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》
X.|Ygx Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
v1[_}N9f>H 《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》
0^ !Gib Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
hY \{| 《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》
p_terD: Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
dX u { p 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f5dR 5G agreement for a settlement 授产协议
l`n5~Fs agreement for assignment 转让协议
a, K ky ^B agreement for sale 售卖协议；买卖协议
j=sBq.S agreement for sale and purchase 买卖协议
)GB`*M[ agreement for the payment of interest 支付利息协议
1IA5.@G: agreement for the repayment of money 还款协议
\MYU<6{u agreement of reinsurance 再保险协议
KH j6Tg;) Agricultural Bank of China 中国农业银行
+$beo2x6 air passenger departure tax 飞机乘客离境税
sB*o)8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
r:l96^xs airport tax 机场税
Q^h5">P alcohol duty 酒精税
mb\t/p alienation 让与；让渡；转让
'wQy]zm$ alimony 生活费；赡养费
]
V G?+ All Ordinaries Index [AOI] 所有普通股指数
saK;[&I* all risks 全险；综合险
(ppoW All Sales Record for Stock Market 《股票市场成交报告》
;( K MGir Allied Capital Resources Limited 新联财务有限公司
b& t[S[P.V all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2 >y:N. allocation letter 拨款信件
$Lq:=7&LRn allocation of fund 分配款项；预留款项
J1 t DO? allocation of profit 利润分配；溢利分配
6mG3fMih. allocation warrant 拨款令
71iRG*O allotment 分配；配股
@&R1wr1>I5 allotment notice 股份配售通知；配股通知
ILG?r9 x allotment of shares 股份分配
m4**>!I allowable 可获宽免；免税的
O2#S: ~h allowable business loss 可扣除的营业亏损
:I/ allowable expenses 可扣税的支出
W%8+t) allowance 免税额；津贴；备抵；准备金
kV^?p allowance for debts 债项的免税额
L{PH0Jf allowance for depreciation by wear and tear 耗损折旧免税额
hLA;Bl allowance for funeral expenses 殡殓费的免税额
Ggd lVi 2 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
1Ii| {vR allowance for repairs and outgoings 修葺及支出方面的免税额
ph^4GBR allowance to debtor 给债务人的津贴
IRB& j%LA alteration of capital 资本更改
%-^ }45](q alternate trustee 候补受托人
g,? \~8-c amalgamation 合并
!k h{9I>M ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
$N \+,? ambit of charges 征税范围；收费范围
%h* 5xB]Tt amended valuation 经修订的估值
5~xeO@%I American Commodities Exchange 美国商品交易所
%Dyh:h American Express Bank Limited 美国运通银行
Mvof%I American Stock Exchange 美国证券交易所
r@$B'CsLj amortization 摊销
6&],WGz amount due from banks 存放银行同业的款项
9s
$PrF amount due from banks abroad 存放海外银行同业的款项
^![{,o@"A amount due from holding companies 控股公司欠款
&:8T$U V amount due from local banks 存放本港银行同业的款项
GVObz?Z]SB amount due to banks 银行同业的存款
&:a uB:b amount due to banks abroad 海外银行同业的存款
9t }xXk amount due to holding companies 控股公司存款
8eww7k^R amount due to local banks 本港银行同业的存款
=HPu {K$ amount due to outport banks 外埠银行同业的存款
a/e\vwHLv amount for note issue 发行纸币的款额
;eR{tH / 4 amount of bond 担保契据的款额
(5(fd.m+_ amount of consideration 代价款额
s`Vf+ l0 amount of contribution 供款数额
AF[>fMI amount of indebtedness 负债款额
qBiyGlu4 amount of principal of the loan 贷款本金额
x^2 W?< amount of rates chargeable 应征差饷数额
cdp{W amount of share capital 股本额
w b+<a amount of sums assured 承保款额
W?PWJkIw amount of variation 变动幅度
hT =f;6$ amount of vote 拨款数额
BGpk&.J amount payable 应付款额
uHrb: X!q amount receivable 应收款额
@U7Dunu*f Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+E#PJ_H=F8 analysis 分析
z[biK|YL ancillary risk 附属风险
$B ?? Ip?P annual account 周年帐目；周年帐目报表；年度决算；年结
Y UZKle annual accounting date 年结日期
i@{*O@m annual allowance 每年免税额；年积金；年度津贴；年津
lVT&+r~r annual balance 年度余额
[D9 :A annual disposable income 每年可动用收入
"i''Ui\H annual estimates 周年预算
2lJZw@ annual fee 年费
y*|L:! annual general meeting 周年大会
x~(y "^ph annual growth rate 年增率；每年增长率
jNqVdP]d\ annual long-term supplement 长期个案每年补助金
J(hA^;8: annual pensionable emolument 可供计算退休金的年薪
dqwWfn1lt annual report 年报
iE +6UK Annual Report on the Consumer Price Index 《消费物价指数年报》
u2,H ]- annual return 周年报表；周年申报表；每年报税表格
E @]sq A Annual Return Rules 《周年报表规则》
]W|RtdF3.N annual review of consumer prices 每年消费物价回顾
K Dz]wNf annual roll-forward basis 逐年延展方式
s?+fPOF annual salary 年薪
f@* >P_t annual statement 年度报表；年度决算表
u7 ~mn l Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
cP('@K=p annuitant 年金受益人
M%;"c?g annuity 年金
TRCI\ annuity contract 年金合约
HYFN?~G annuity on human life 人寿年金
#}j]XWy antecedent debt 先前的债项
UC;= ) ante-dated cheque 倒填日期支票
x {vIT- f anticipated expenditure 预期开支
+<B|qcT! anticipated net profit 预期纯利
/[L)tj7B anticipated revenue 预期收入
lG
< yJ~{ anti-inflation measure 反通货膨胀措施
ytob/tc anti-inflationary stance 反通货膨胀立场
'M
lXnHxt apparent deficit 表面赤字
k?n]ZNlT apparent financial solvency 表面偿债能力
8iOO1I?+ apparent partner 表面合伙人
mR!rn^<l application for personal assessment 个人入息课税申请书
i)8g CDc application of fund 资金应用
>OTl2F}4 ! application to release as liquidator and to destruct the books of accounts and documents
-Fa98nV.WB 申请免除清盘人职务及毁灭帐簿与文件
-UTV:^ appointed actuary 委任精算师
"YD.=s appointed auditor 委任核数师；委任审计师
6,3}/hgWJ$ appointed trustee 委任的受托人
x36NL^ appointer 委任人
fYs?D+U;PF apportioned pro rata 按比例分摊
p&m
^IWD apportionment 分配；分摊
_Z0\`kba+ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
` +Xe'ey apportionment formula 分摊方程式
c-|kv[\a apportionment of estate duty 遗产税的分摊
DUQ9AT#3 appraisal 估价；评估
* H?t;,\ appreciable growth 可观增长
`TkbF9N+ appreciable impact 显着影响
h\2}875 appreciable increase 可观增长
2 $ appreciation 增值；升值
-2z,cj&E{ appreciation against other currencies 相对其他货币升值
"C& J wm? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
9G+y.^/ 6 appreciation tax 增值税
z=[l.Af_ appropriation 拨款；拨用；拨付
Slo9#26 appropriation account 拨款帐目
<(Tia zg Appropriation Bill 拨款法案
4^`PiRGt appropriation-in-aid system 补助拨款办法
p ^](3Vi( approved assets 核准资产
R^|!^[WE approved basket stock 认可一篮子证券
9 Dy)nm^ approved budget 核准预算
{DSyV: approved charitable donation 认可慈善捐款
6G$/NW=L approved charitable institution 认可慈善机构
t+jIHo approved currency 核准货币；认可货币
hO%Y{Gg approved estimates 核准预算
OoE9W approved estimates of expenditure 核准开支预算
<TL])@da approved overseas insurer 核准海外保险人
$>|?k$(x approved overseas trust company 核准海外信托公司
(%Ng'~J\| approved pooled investment fund 核准汇集投资基金
{GAs FnZk approved provident fund scheme 认可公积金计划
$ >EqH?EQ approved provision 核准拨款
\A ;^ UxG approved redeemable share 核准可赎回股份
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approved regional stock 认可地区性证券
iq,ah"L approved retirement scheme 认可退休金计划
rAL1TU(vm approved subordinated loan 核准附属贷款
n}42'9p arbitrage 套戥；套汇；套利
J &'>I A arbitrageur 套戥者；套汇者
\I:UC
% arbitrary amount 临时款项
P`z7@9*j arrangement 措施；安排；协定
(2cGHYU3N< arrears 欠款
ktU9LW~ arrears of pay 欠付薪酬
n}+wd9J*!2 arrears of revenue 逾期未收税款；逾期未收的帐项
?-4OfGN articles of association 组织章程；组织细则；组织章程细则
2$iw/ r Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
QZ#3Bn%B5 ascertainment of profit 确定利润
+BU0 6lLD "Asia Clear" “亚洲结算系统”
B*32D8t`u Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ia=&.,xub Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4 iik5 Asian Development Fund [ADF] 亚洲发展基金
[2 =^C=52 Asian dollar bond 亚洲美元债券
<xXiJU+ Asian dollar market 亚洲美元市场
Y=hP Erw Asian dollar rate 亚洲美元利率
CgN]dx* ` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
3e#x)H/dr Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
>\Z lZ asked price 沽盘；喊价；索价；卖方报价
mf+K{y,L assessable income 应评税入息
`CPZPp,l6` assessable loss 应评税亏损
s z;=mMr/Z assessable profit 应评税利润
md.* assessable value 应评税值
}R4(B2v up assessed profit 估定利润
m2jwqx {G assessed value 经评估价值
"$# $f assessment 评税；评定；估价；评税单
:O5Tr03z assessment number 评税编号；估价编号
G[ ,,L assessment of additional tax 补加税评税
? Ozk^#H[ assessment of performance 业绩评估；实绩评价
i:MlD5 F Assessor 评税主任
l kI8 { asset price bubbles 资产价格泡沫
[^h/(a` asset-backed securities 具资产保证的证券
oZ?IR#^ assets accretion 资产增值
qxRT1B]{Wx assets and liabilities 资产与负债
D7 %^Ly assets betterment statement 资产递增表；资产改进表
yjeqv-7 assets lending 实物放款；有抵押贷款
I|GV
:D assets of the company passing on the death 死者去世时转移的公司资产
.%|OGl ? assets pledged as security for liabilities 用作负债抵押的资产
Bidqf7v assets portfolio 资产投资组合
?aP1 assets price 资产价格
Iz 1*4@ assets quality 资产质素
?ps Oj% assets realization 资产变现
' 2;Ny23 assets refinancing arrangement 资产再集资安排
$0S.@wUG assets securitization 资产证券化
e{c._zr, assets situated outside Hong Kong 在香港以外地方的资产
,)0/Ec assets stripping 削减资产；拆卖资产
cpP.7ZR
assets value 资产值
kxcgOjrmI assignee 承让人
E !:.G+SEl assignment 转让；转让书；转让契
#-l!`\@ assignment of interest 权益转让
`HE>%=]b assignment of letters patent and trade mark 专利证书及商标转让
jB}_Slh1j assignment of property 物业转让；物业转让书
:_W 0Af09 assignment right 转让权
gvow\9{|C assignor 转让人
9{au leu
R associate 有联系的人；有关连人士；相联者；合伙人；联系人
B iVd
ka Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
=e"H1^Ml associate member 附属会员
gEcnn .(S associated body corporate 相联法人团体
C D XB&%Sr associated company 相联公司；联属公司
-`<6=[QUO associated corporation 相联法团
V2WUM+`uT Association of Chartered Certified Accountants [ACCA] [United Kingdom]
-MVNXAKnZ 公认会计师公会〔英国〕
; |E! |w Association of Futures Exchange Brokers 香港期货经纪协会
^EnNbFI Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
wFKuSd association of underwriters 承保人组织
>\^N\ & assumption of control 接管
Requ.?!fG; assurance 担保；保险；转易；转易书
7J #g1 assurance of interest 权益的转易
eH"qI2A at 19XX price 按一九ＸＸ年价格计算
<z~2d at a discount 按赔价计算；按贴水价格计算；打折扣
G_7ks]u- at a premium 按溢价计算；按升水价格计算
O c^6u at call 通知付款；按通知
Rx@%cuP* at constant market price 按固定市价计算
8u7K$Q at constant price 按固定价格计算
gPA>*;?E;@ at cost 按成本计算
v@}1WGY at current market price 按当时市价计算；按现时市价计算
ogkz(wZ at current price 按当时价格计算；按现时价格计算
nN(D 7wk at factor cost 按要素成本计算；按生产要素成本计算
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at money-of-the-day price 按付款当日价格计算
j\jL[hG_ at or better 按指定或较佳价位〔买卖指令〕
x
mrugNRg at par 按面值计算；平价
WrIL]kJw^ at sight 见票即付
6Zl.Lh at the close 按收市盘
8AC. 2 v?_ at the opening 按开市盘
,?7xb] h attestation 见证；见证条款
wfU&{7yt at-the-money option 平价期权
/e j/&x15 attorney 受权人；受托代表人
URmAI8fq*M attornment 新拥有人承认书
mE3SiR " attributable profit 可归属利润
O>tC] sm% attributable share value 可归属股份价值
3. K {T Auckland Stock Exchange 奥克兰证券交易所
Lk8W&|;0| auction 拍卖
v"G%5pq*\ auctioneer 拍卖商
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bUpK audit 审计；核数
]%WD} 4e Audit Commission 审计署
]ft~O qLg! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?-RoqF 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〕
1OfSq1G>v$ audit review 帐目审查
c: `` Y: Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
B~ 'VDOG$Z audited account 审计帐目；经审计的帐目
yP1Y3Tga= audited annual account 经审计的周年帐目
~t.WwxY+ audited balance sheet 经审计的资产负债表
/I`bh auditor 核数师；核数主任；审计师
' Z(MV& auditor's certificate 核数师证明书；审计师证明书
Npf7 p auditor's report 核数师报告；审计师报告
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c+7 Aussie bond 澳元债券
.5#t B*H austerity budget 紧缩预算
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&3/bEr Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
uZ=UBir Australia All Ordinaries Index 澳洲所有普通股票指数
g~$GE}, , Australian Dollar [AUD] 澳元
@ Fn I?Rx Australian Options Market 澳大利亚期权市场
:<WQ;q Australian Securities Commission 澳洲证券事务监察委员会
I!soV0V U] Australian Society of Certified Practising Accountants 澳洲执业会计师公会
b[&,%Sm+6 Australian Stock Exchange 澳大利亚证券交易所
BC$;b>IUA Austrian Schilling [ATS] 奥地利先令
&ttv4BC^r authentication 认证；鉴证
^! v} authority to purchase 委托购买证；委购书
XYxm8ee"j authorization 认可；核准；授权；授权书
4/-))F &s authorization by direction 指示授权
"JQt#[9l authorization by instruction 指令授权
r%m7YwXo authorization by warrant 令状授权
kS \. authorization of unit trust 单位信托的认可
4, *^ QK authorized agent 指定代理人
bN7 UO authorized capital 法定资本
h3 ;o!FF authorized clerk 出市员
8#d1}Y authorized dealer 认可交易商
vwqN;|F authorized financial institution 认可财务机构
"o5gQTwb authorized fund 认可基金
33,JUQ2u authorized fund house 获授权的基金公司；认可基金公司
9,EaN{GM authorized institution 认可机构
_w5~/PbWt authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
PhI6dB` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*3etxnQc authorized insurer 获授权保险人；获认可承保人
e k;&<Z_ ] authorized investment 特准投资项目
BJ.8OU*9]S authorized person 获授权人
h<^:Nn authorized representative 获授权代表
U<,Kw6K authorized share capital 法定股本
UmD-7Fd automated quotation system 自动报价系统
%&=(,;d Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
rJc)< OZjT 自动交易系统〔香港期货交易所有限公司〕
G=bP<XF automatic adjustment mechanism 自动调整机制
8HRPJSO~g automatic adjustment system 自动调整系统
pJ*#aH[ySP Automatic Clearing House 自动票据交换所
Oih 2UrF automatic exchange rates accumulation system 自动化汇率累集系统
AZ9\>U@hD Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
%3l;bR> automatic teller machine [ATM] 自动柜员机
^ Mvsq) autopay 自动转帐
DP6{HR$L available assets 可用资产
J PzQBc5 e available fiscal reserve 现存财政储备
s
eZ<52f2 available profit 可用利润
*_).UAP. Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ch,Zk )y:_ average 平均；平均数；海损
D`~{[c v)\ average basic salary 平均基本薪金
iP? ASqo{ average consumer expenditure 平均消费开支；一般消费开支
5q_OuZ/6 average cost 平均成本
Uh|__DUkh average cost of land production 增辟土地平均成本
r)#"$Sm average daily turnover 平均每日成交额
)`+@j.75 average daily wage rate 平均每日工资率
@aV~.!! average expenditure pattern 平均开支模式
Vg,>7?]6h average growth rate 平均增长率
q
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UUuyF average net fixed assets 固定资产平均净值
wq_oh*"
average of relatives 相对价格平均数
Y1E>T-Ma average price 平均价格
q[|`&6B average propensity to consume 平均消费倾向；一般消费倾向
3Llj_lf average propensity to save 平均储蓄倾向；一般储蓄倾向
Zqs-I 8y average rate 平均率
a6k(O8Ank3 average revenue 平均收入；平均收益
_9-D3 _P[3 average stock 平均库存；平均存货
=u3@ Dhw average yearly rent 平均年租
Z/05 wB avoidance of double taxation 避免双重课税
3G d&= IJ avoidance of tax 避税
