A:
o^(I+ <el A share Ａ股；甲类股份
@73kry v abatement of tax 减税；减扣免税额
}ff^^7_ ABN AMRO Bank N.V. 荷兰银行
>jmHe^rH above-the-line expenditure 线上项目支出；经常预算支出
J%r:"Jm[y1 above-the-line receipt 线上项目收入；经常预算收入
mejNa(D ^ ABSA Asia Limited 南非联合亚洲有限公司
~4Fz A,, absolute change 绝对数值变更
w L:7G absolute expenditure 实际开支
m='}t \= absolute guideline figure 绝对准则数字
']\SX*z? absolute interest 绝对权益
t, /8U absolute order of discharge 绝对破产解除令
+L'Cbv= " absolute profit margin 绝对利润幅度
g)$KN,gGuO absolute value 实值；绝对值
-?1R l:rM absolutely vested interest 绝对既得权益
b3[!1 i absorbed cost 已吸收成本；已分摊成本
6E1~dK0t absorption 吸收；分摊；合并
T _UJ?W absorption rate 吸收率；摊配率；分摊率
pi#a!Quf\ ACB Finance Limited 亚洲商业财务有限公司
u0=&_Q(= acceptable form of reciprocity 合理的互惠条件
(gVN<Es acceptable rate 适当利率；适当汇率
O"o|8
l}M/ acceptance agreement 承兑协议
tl~ZuS / acceptance for honour 参加承兑
Vi^vG`L 9 acceptor 承兑人；接受人；受票人
n!8W@qhew acceptor for honour 参加承兑人
i4k [#x accident insurance 意外保险
Btzes. Accident Insurance Association of Hong Kong 香港意外保险公会
t@MUNW`Q accident insurance scheme 意外保险计划
0`WFuFi^o accident year basis 意外年度基准
$n!5JS@40 accommodation 通融；贷款
j8 2w
3 accommodation bill 通融票据；空头票据
U" 3L accommodation party 汇票代发人
_fY9u2Y account balance 帐户余额；帐户结余
1##@'L|u account book 帐簿
Ey U 6^ account collected in advance 预收款项
Vfk"}k/do account current book 往来帐簿
5+oY c- account of after-acquired property 事后取得的财产报告
8:S+*J[gSn account of defaulter 拖欠帐目
.nVY" C& account payable 应付帐款
c*zeO@AAn account payee only [A/C payee only] 只可转帐；存入收款人帐户
lo6upir ZX account receivable 应收帐款
K2n#;fY % account receivable report 应收帐款报表
DQ/rx`B G account statement 结单；帐单；会计财务报表
8O{V#aop account title 帐户名称；会计科目
9__Q-J accountant's report 会计师报告
+p jB/#4 Accountant's Report Rules 会计师报告规则
J> ,w},` accounting and auditing procedure 会计与审计程序；会计与核数程序
D xN\ H" Accounting Arrangements 《会计安排》
M,ybj5:6 accounting basis 会计基础
hPG@iX|V accounting by Official Receiver 破产管理署署长呈交的帐目
w<h8`K`3 Accounting Circular 《会计通告》
LfW:G5 @- accounting class 会计类别
8|\ -(:v accounting date 记帐日期；会计结算日期
VCnf`wZB" accounting for money 款项核算
$ `\qY ^.( Accounting Officer 会计主任
:a2[d1 accounting period 会计报告期；会计期
G~u$BV' accounting policy 会计政策；会计方针
n r&| accounting practice 会计惯例
w X6-WQ R accounting principle 会计准则
~}ifwm'7 a accounting record 会计记录
7CF>cpw accounting report 会计报告
^pew'p HQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
F,VWi$Po\N Accounting Society of China 中国会计学会
\/SOpC accounting statement 会计报表
#l-zY}& accounting system 会计制度；会计系统
D'ZUbAh! accounting transaction 会计事项；帐务交易
.9z}S=ZK accounting treatment 会计处理
1~E4]Ef:W accounting year 会计年度
ft@#[Bkx accretion 增值；添加
Y?K?*`Pkc1 accrual 应计项目；应累算数目
<1lB[:@%U accrual basis 应计制；权责发生制
37 ?X@@Z= accrual basis accounting 应计制会计；权责发生制会计
>f^kp8`3{Y accrue 应累算；应计
H l(W'>*oL accrued benefit 应累算利益
*w ^! \ accrued charges 应计费用
1/ j >| accrued cumulative preference share dividend 应累算的累积优先股股息
@m%B>X28F accrued expenses 应累算费用
!U P B4I accrued interest payable 应付利息；应计未付利息
WnOYU9 ;% accrued interest receivable 应收利息；应计未收利息
A@d 2Ukv accrued right 累算权益
Wql=P qF accruing profit 应累算的利润
b W/T}FN D accumulated fiscal reserve 累积财政储备
7 u Q +]d accumulated profit 累积利润；滚存溢利
Sy l 9j] accumulated reserve 累积储备
|=VWE>g accumulation of surplus income 累积收益盈余
{hf_Xro& acquired assets 既得资产
m*)jnd XY acquisition 收购；购置；取得
r b v acquisition cost 购置成本
J~`!@! acquisition expenses 购置费用
jJvd!,=) acquisition of 100% interest 收购全部股权
D_ej%QtB@ acquisition of control 取得控制权
!U2<\!_ acquisition of fixed assets 购置固定资产
HL$7Ou acquisition of shell “买壳”
`\ IaeMvo acquisition price 收购价
`< T4 En act of God 天灾
Vx5fQ mx acting partner 执事合伙人
dikX_ Q>D active market 买卖活跃的市场；交投畅旺的市场；旺市
"mU2^4 q active partner 积极参与的合伙人
LB$0'dZU active trading 交投活跃
yD!GgnW actual circulation 实际流通
qJl DQc- actual cost 实际成本
J%q)6& actual expenditure 实际开支；实际支出
"9Q_lVI|Q actual income 实际入息；实际收入；实际收益
0%HAa|L,, actual market 现货市场
KC9VQeSc actual price 现货价；实际价格
f 0%'4t actual profit 实际利润
YaQ5Z-c
actual quotation 实盘；实际价位；实际报价
Unt]=S3u actual year basis 按实际年度计算
fo>_*6i74 actuals 实货
@J^
Oy 3z actuarial investigation 精算调查
vF@|cTRR) actuarial principle 精算原则
9Ou}8a?m"
actuarial report 精算师报告
Y Fj#{C. Actuarial Society of Hong Kong 香港精算学会
\YF;/KwX$ actuarial valuation 精算师估值
9[YnY~z) actuary 精算师
&io+* ad referendum agreement 暂定协议；有待覆核的协定
'@.Lg0` ad valorem duty 从价税；按值征税
Y! [ i=/ ad valorem duty system 从价税制
N 5{w ad valorem fee 从价费
\>.[QQVI"l ad valorem tariff 从价关税
Ab mi=]\bx additional allowance 额外免税额
)`W|J%w+ additional amount for unexpired risk 未过期风险的额外款额
6Qz=g
t%I= additional assessable profit 补加应评税利润
[? ,+DY additional assessment 补加评税
+m~3InWq additional commitment 额外承担
3FO - 9H additional commitment vote 额外承担拨款
EUgKJ =jw additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Dcs O~mg additional dependent parent allowance 供养父母额外免税额
4 s9^%K\8{ additional provision 额外拨款
Edcv>}PfE additional stamp duty 附加印花税
) R5 [a O additional tax 补加税罚款；补加税款
& K=) YpT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
|VyN>&r~6 adjudged bankrupt 被裁定破产
B'vIL ' adjudicated bankrupt 裁定破产人
1Zo3K<*J adjudication fee 裁定费；评定印花税额手续费；评估契据费
U
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0d~?|Nv - adjudication of insolvency 裁定无力偿还债务
/a-s9< adjusted actual 经调整的实数；调整后的实数
*U8,Q]gS adjusted current assets 经调整的流动资产；调整后的流动资产
wA,-!m adjusted figure 经调整的数字；调整后的数额
4@ny%_/ adjusted liabilities 经调整的负债；调整后的负债
J=O_nup6C adjusted loss 经调整的亏损；调整后的亏损
=&.9z 4A 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
Pu BE=9, adjusted profit 经调整的利润；调整后的利润
:Us+u-~ adjusted surplus 经调整的盈余额；调整后的盈余额
].QzOV' adjusted value 经调整的价值；调整后的价值
`!ja0Sq]U adjustment 调整；修订；理算〔保险〕
_Ix Ynm`pc adjustment centre 调剂中心
!@T~m1L
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mpIR: Im adjustment mechanism 调整机制
8yZs>Og? adjustment of loss 亏损调整
rJ6N'vw> adjustment process 调整过程；调整程序
Fy6Lz.baB adjustment range 调整幅度
?g *.7Wc administered exchange rate 受管制汇率
_a`/{ M| Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
<{Rz1CMc administration expenses 行政费用
@qA11C.hq administration fee 手续费；行政费
pVjOp~=U
administration in bankruptcy 破产管理
pd.pY*B<[ administration order 遗产管理令
/;}o0
DYeW administrator 管理人；遗产管理人
{irl}EeyC administrator of the estate 遗产管理人
bi-z%!Z admission of debt 债项承认书
~Hx>yn94e admission of proof 接纳债权证明
KYg'=({x advance 放贷款项；垫付款项；预支款项；预付款项
Kj4L P G advance account 暂支帐目；预付款帐户
vr
kj4J f advance compensation 预付补偿金
i~4$V advance from shareholder 股东垫款
(ze9-!% advance pending reimbursement 预支以待日后付还
Q+U" % advanced economy 先进经济体系
SU~lj AF4 advancement 预付；预付财产
{G|= pM\' advances warrant 垫款令
H:16aaMn( advancing 贷出
.NF3dC\ adverse balance 逆差
f{(D+7e} adverse exchange 逆汇
>4=7t&h advertisement addressed to shareholders 在报章刊登的致股东通告
wo86C[ advice for collection 托收通知书
V4,\vgGu advice of drawing 提款通知书；汇票通知书
3
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IFF1wfC
Advisory Committee [Securities and Futures Commission]
$TAsb>W!( 谘询委员会〔证券及期货事务监察委员会〕
/|v
b)J Advisory Committee on Diversification 经济多元化谘询委员会
a72L%oJ affidavit 誓章；遗产申报誓章
kidv^`.H$w affidavit of no receipt 述明无收款的誓章
/Hq#!2) affiliate 联号；联营公司；附属公司
b0N7[M1Xl affiliated company 附属公司；联号；联营公司
ZNDjk affirmation [estate duty] 非宗教式宣誓〔遗产税〕
QbWeQ[V{ affordability 负担能力
)fke;Y0 African Development Bank [AfDB] 非洲开发银行
i>pUTT
_[ after-acquired property 事后取得的财产
mJVru0 after-hours dealing 市后交易
]qk`Yi after-tax profit 税后盈利；税后利润；税后溢利
Q$yQ ^ mG agency agreement 代理协议
Qg o| \= agency expenses 代理机构的开支
W{]r_`=:6S agency fee 代理费
m='_ O+ $ Agency Law 《代理法》
OZ<fQf.Gh} agent 代理人；承销人
B/JMH 1r agent of company 公司代理人
MBol_#H agent's fee 代理人费；经纪费
2>^jMln aggregate 总计；总数；总体数字
) . MV1@s aggregate amount 总款额；总额
.&KC2#4 aggregate assets and liabilities 总体资产与负债
uUv^]B 8GM aggregate at constant price 按固定价格计算的总体数字
@<
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q-+_Y `_\ aggregate gross position 总持仓量
]^QO ^{Sz aggregate limit 总限额
VY!A]S" aggregate of salaries tax 合计薪俸税
_Vt
CC/ aggregate performance 总体表现；总体业绩
0A75)T=l Q aggregate supply 总体供应
Bthp_cSmLs aggregate surplus 总盈余
? y[i6yN9 aggregate total 整体总额
4(8BWP~.y2 aggregate value 总值；合计价值
'@5"p. aggregated basis 合计基准
{'+.?g aggregated net chargeable income 合计应课税入息实额
M(Yt9}Z%Y aggregation 合并计算；合计；总和
vH"^a/95| aggregation of incomes of husband and wife 夫妇入息合并计算
x^ Y sXzu aggregation of property 财产的总和
M&rbXi. agio 差价；贴水
lB G"COu 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》
CG!9{&F Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@@6c{r^P 《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》
gI+dyoh Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
!qs3fe<uh" 《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》
1#vi]CX Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Xh*Nu HH 《香港政府和大韩民国政府关于相互促进和保护投资协定》
[XNDYaF8 agreement for a settlement 授产协议
t"&qaG{ agreement for assignment 转让协议
zhI"++ agreement for sale 售卖协议；买卖协议
0T:U(5Y9 agreement for sale and purchase 买卖协议
5^{).fig agreement for the payment of interest 支付利息协议
#\3X;{ agreement for the repayment of money 还款协议
ev5m(wR agreement of reinsurance 再保险协议
0P4g 6t}e Agricultural Bank of China 中国农业银行
-JdNA2P
air passenger departure tax 飞机乘客离境税
h,i=Y+1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
2)|G%f_lS airport tax 机场税
Okd7ua-f alcohol duty 酒精税
*Ud P1?Y alienation 让与；让渡；转让
gt(!I^LHYc alimony 生活费；赡养费
G mmh&Uj All Ordinaries Index [AOI] 所有普通股指数
.fNL hyd all risks 全险；综合险
Ot~buf'| All Sales Record for Stock Market 《股票市场成交报告》
%? O$xQ.< Allied Capital Resources Limited 新联财务有限公司
{jEEAH) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x\Kt}/9 7e allocation letter 拨款信件
wQOIUvd allocation of fund 分配款项；预留款项
OT 3~5j1[ allocation of profit 利润分配；溢利分配
W`jKe-jF allocation warrant 拨款令
zm=|#f allotment 分配；配股
=n_>7@9l allotment notice 股份配售通知；配股通知
&^F'ME allotment of shares 股份分配
-EWC3,3 allowable 可获宽免；免税的
*7yrm&@nG allowable business loss 可扣除的营业亏损
SA,+oq( allowable expenses 可扣税的支出
*V@t]d $=# allowance 免税额；津贴；备抵；准备金
%$+bO/f allowance for debts 债项的免税额
3s,a%GO k allowance for depreciation by wear and tear 耗损折旧免税额
F OSC#W9E allowance for funeral expenses 殡殓费的免税额
BvpUcICJ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0gJ{fcI allowance for repairs and outgoings 修葺及支出方面的免税额
eeOG(@@o( allowance to debtor 给债务人的津贴
M4L<u,\1s alteration of capital 资本更改
yOm#c>X alternate trustee 候补受托人
sbq:8P# amalgamation 合并
FN D+Ok& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
tr%VYc| } ambit of charges 征税范围；收费范围
) JA^FQ5N amended valuation 经修订的估值
xbZR/!? American Commodities Exchange 美国商品交易所
T2ZN=)xZ1 American Express Bank Limited 美国运通银行
|h2=9\:] American Stock Exchange 美国证券交易所
75T+6 u amortization 摊销
\`>f?}4 amount due from banks 存放银行同业的款项
a )M3 t amount due from banks abroad 存放海外银行同业的款项
ujeN|W amount due from holding companies 控股公司欠款
P,K^ oz} amount due from local banks 存放本港银行同业的款项
En YEAjX amount due to banks 银行同业的存款
^-qz!ib amount due to banks abroad 海外银行同业的存款
J L2g!n=
K amount due to holding companies 控股公司存款
'LLpP# ( amount due to local banks 本港银行同业的存款
rTA#4.*& amount due to outport banks 外埠银行同业的存款
`Wp& 'X amount for note issue 发行纸币的款额
aj$&~-/
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D4U<Rn6N_5 amount of consideration 代价款额
|DXi~ amount of contribution 供款数额
)3)fq:[ amount of indebtedness 负债款额
9_J'P 2e amount of principal of the loan 贷款本金额
E.^F:$2 amount of rates chargeable 应征差饷数额
*XluVochrb amount of share capital 股本额
NV;T*I8O amount of sums assured 承保款额
L=kETJ:g amount of variation 变动幅度
$`"$ZI6[ amount of vote 拨款数额
)$ QZ",&5 amount payable 应付款额
NxN~"bfh amount receivable 应收款额
{:`XhPS<B Amsterdam Stock Exchange 阿姆斯特丹证券交易所
YZ/2 :[b analysis 分析
'F Cmbry ancillary risk 附属风险
)bK3%>H# annual account 周年帐目；周年帐目报表；年度决算；年结
}ykc
AK3U annual accounting date 年结日期
;1Q @d annual allowance 每年免税额；年积金；年度津贴；年津
X "Q\MLy annual balance 年度余额
fOz.kK[] annual disposable income 每年可动用收入
p!+bn,?G annual estimates 周年预算
W$Z8AZ{E annual fee 年费
Ca#T?HL annual general meeting 周年大会
& *o {-kw annual growth rate 年增率；每年增长率
\-{ 2E annual long-term supplement 长期个案每年补助金
]?0]K!7Ea annual pensionable emolument 可供计算退休金的年薪
@eN,m {b annual report 年报
J?qikE& Annual Report on the Consumer Price Index 《消费物价指数年报》
Q T[4\) annual return 周年报表；周年申报表；每年报税表格
L
[X "N Annual Return Rules 《周年报表规则》
kC/An@J^# annual review of consumer prices 每年消费物价回顾
3F {R$M} annual roll-forward basis 逐年延展方式
L v:;} annual salary 年薪
Xrz pn&Y=# annual statement 年度报表；年度决算表
D]+@pK b 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
rVDOco+w annuitant 年金受益人
dp*E#XCr1 annuity 年金
6MelN^\[7 annuity contract 年金合约
F|?}r3{aJ annuity on human life 人寿年金
C$`^(?iO/ antecedent debt 先前的债项
P +Sgbtc ante-dated cheque 倒填日期支票
lO 8GnkLE anticipated expenditure 预期开支
71,GrUV: anticipated net profit 预期纯利
sn yA anticipated revenue 预期收入
B1z7r0Rm , anti-inflation measure 反通货膨胀措施
Ft?Y c 5 anti-inflationary stance 反通货膨胀立场
hF9y^Hx4 apparent deficit 表面赤字
m%)S <L7
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|pR'#M4j4A apparent partner 表面合伙人
(%*~5% l\ application for personal assessment 个人入息课税申请书
8 ,]wOxwqi application of fund 资金应用
9oj0X>| 1 application to release as liquidator and to destruct the books of accounts and documents
nSq$,tk( 申请免除清盘人职务及毁灭帐簿与文件
G( #EW + appointed actuary 委任精算师
!r9~K^EI appointed auditor 委任核数师；委任审计师
*!`bC@E appointed trustee 委任的受托人
FQ]5W |e appointer 委任人
@4P _Y fn apportioned pro rata 按比例分摊
(FSa> apportionment 分配；分摊
%=i/MFGX Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
YG6Y5j[-X~ apportionment formula 分摊方程式
HK`r9frn apportionment of estate duty 遗产税的分摊
<E7y:%L[Go appraisal 估价；评估
) { 4$oXQ appreciable growth 可观增长
jN!sL W appreciable impact 显着影响
c"NGE appreciable increase 可观增长
)wk9(|[o appreciation 增值；升值
SQDc%I>b appreciation against other currencies 相对其他货币升值
,sltB3f appreciation of the exchange value of Hong Kong dollar 港元汇值上升
P$"s*otr appreciation tax 增值税
&IkHP/ appropriation 拨款；拨用；拨付
m0JJPBp appropriation account 拨款帐目
s,7 OoLE Appropriation Bill 拨款法案
/1?{,Das= appropriation-in-aid system 补助拨款办法
`k3sl
0z% approved assets 核准资产
BqDOo(%1) approved basket stock 认可一篮子证券
Y$FhV~m approved budget 核准预算
gTg[!}_;\N approved charitable donation 认可慈善捐款
OQ4rJ#b approved charitable institution 认可慈善机构
+@anYtv%7 approved currency 核准货币；认可货币
0|]qW cD approved estimates 核准预算
2\G[U#~bi approved estimates of expenditure 核准开支预算
r,wC5%&Za approved overseas insurer 核准海外保险人
Q-||A approved overseas trust company 核准海外信托公司
|O[ I=! approved pooled investment fund 核准汇集投资基金
0t)5K O approved provident fund scheme 认可公积金计划
$2$jV1s approved provision 核准拨款
3OJGBiDAr approved redeemable share 核准可赎回股份
1b8}TG2 approved regional stock 认可地区性证券
}XRRM:B|)( approved retirement scheme 认可退休金计划
B'D~Q approved subordinated loan 核准附属贷款
0B(Y{*QB arbitrage 套戥；套汇；套利
CZ ,2Rq arbitrageur 套戥者；套汇者
Dos';9Uq arbitrary amount 临时款项
^fti<Lw5 arrangement 措施；安排；协定
a-9 sc6@ arrears 欠款
W7. QK/@ arrears of pay 欠付薪酬
l:sfM`Z^[ arrears of revenue 逾期未收税款；逾期未收的帐项
/rv=ml pRL articles of association 组织章程；组织细则；组织章程细则
>S:+&VN`M Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
TR!7@Mu 3 ascertainment of profit 确定利润
v8K4u) "Asia Clear" “亚洲结算系统”
X9#i!_* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*%2,=
p Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
?P Mi#H Asian Development Fund [ADF] 亚洲发展基金
3q`Uq`t4mR Asian dollar bond 亚洲美元债券
57 :27d0y Asian dollar market 亚洲美元市场
T$tO[QR/ Asian dollar rate 亚洲美元利率
*TYOsD**9 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
)D
':bWP Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
h~k+!\ asked price 沽盘；喊价；索价；卖方报价
_j|U>s assessable income 应评税入息
HvW6=d(# assessable loss 应评税亏损
'.#3h$d assessable profit 应评税利润
b %e7rY2 assessable value 应评税值
'PdUSv|lH assessed profit 估定利润
d
2z!i^: assessed value 经评估价值
r%%< assessment 评税；评定；估价；评税单
( sEZNo5 n assessment number 评税编号；估价编号
i^V3u assessment of additional tax 补加税评税
fs*OR2YG7 assessment of performance 业绩评估；实绩评价
+}NQ |y V Assessor 评税主任
zO3}c3D~q asset price bubbles 资产价格泡沫
Tnb5tHjnh asset-backed securities 具资产保证的证券
M/jdM fU assets accretion 资产增值
42wZy|oqp assets and liabilities 资产与负债
H2E'i\ assets betterment statement 资产递增表；资产改进表
QE`u~ assets lending 实物放款；有抵押贷款
> @q4Uez assets of the company passing on the death 死者去世时转移的公司资产
|JTDwmR assets pledged as security for liabilities 用作负债抵押的资产
Tywrh9[ assets portfolio 资产投资组合
g715+5z[ assets price 资产价格
%(g!,!l) assets quality 资产质素
zCSLV>.F assets realization 资产变现
@;>Xy!G assets refinancing arrangement 资产再集资安排
gdG#;T' assets securitization 资产证券化
2yA+zJ
46B assets situated outside Hong Kong 在香港以外地方的资产
q #X[oVq assets stripping 削减资产；拆卖资产
\"$jj<gc assets value 资产值
.< -~k@ P assignee 承让人
x$6FvgP( assignment 转让；转让书；转让契
cDh\$7'b assignment of interest 权益转让
J24H}^~na assignment of letters patent and trade mark 专利证书及商标转让
wyv%c/WlS assignment of property 物业转让；物业转让书
e)]DFP[ n assignment right 转让权
/UiB1-*b assignor 转让人
iI!g1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
YG>6;g)Zm Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0<]]q [pr associate member 附属会员
-d6PXf5 associated body corporate 相联法人团体
=}[m_rp& associated company 相联公司；联属公司
wO"ezQ associated corporation 相联法团
=+VI{~.|} Association of Chartered Certified Accountants [ACCA] [United Kingdom]
&_$xMM,X 公认会计师公会〔英国〕
D ?r% Y Association of Futures Exchange Brokers 香港期货经纪协会
$TavvO%# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
'o-J)+oa association of underwriters 承保人组织
g
(V_&Y assumption of control 接管
0ZtH assurance 担保；保险；转易；转易书
Q He : assurance of interest 权益的转易
Y,d|b V*FH at 19XX price 按一九ＸＸ年价格计算
CpC6vA.R at a discount 按赔价计算；按贴水价格计算；打折扣
"S3U]zw0_ at a premium 按溢价计算；按升水价格计算
Xb7G!Hk#g at call 通知付款；按通知
KZwzQ" Hl at constant market price 按固定市价计算
yb'v*B ] at constant price 按固定价格计算
RBOhV/f at cost 按成本计算
M[KYt"v at current market price 按当时市价计算；按现时市价计算
[I%'\CI; at current price 按当时价格计算；按现时价格计算
HG[gJ7 at factor cost 按要素成本计算；按生产要素成本计算
txy '7t at money-of-the-day price 按付款当日价格计算
_OR[RGy at or better 按指定或较佳价位〔买卖指令〕
#L xfE<^ at par 按面值计算；平价
$
Bdxu at sight 见票即付
a ` S3v at the close 按收市盘
_Uu p*#m at the opening 按开市盘
>I9|N}I
attestation 见证；见证条款
q%wF=<W at-the-money option 平价期权
z.
x RJ attorney 受权人；受托代表人
1DM$FG_Z- attornment 新拥有人承认书
^%Fn| U\u attributable profit 可归属利润
d4A 3DTW attributable share value 可归属股份价值
zM<yd#`yt8 Auckland Stock Exchange 奥克兰证券交易所
n_-k <3 auction 拍卖
Y~I6ee,\ auctioneer 拍卖商
=8x-+u5}rK audit 审计；核数
P%Wl`NA P Audit Commission 审计署
t}Kzh ` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
h]?[}& 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
((tWgSZ3 audit review 帐目审查
" gq _^& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
L&qY709 audited account 审计帐目；经审计的帐目
T2i\S9X audited annual account 经审计的周年帐目
[`=:uUf3 audited balance sheet 经审计的资产负债表
2%t!3F: auditor 核数师；核数主任；审计师
vmT6^G auditor's certificate 核数师证明书；审计师证明书
2Jn?'76` auditor's report 核数师报告；审计师报告
f'B#h;` Aussie bond 澳元债券
K yp(dp > austerity budget 紧缩预算
{;?bC' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
v{TI SgZ Australia All Ordinaries Index 澳洲所有普通股票指数
o@:u:n+. Australian Dollar [AUD] 澳元
_tVrLb7`s Australian Options Market 澳大利亚期权市场
]=m0@JTbG Australian Securities Commission 澳洲证券事务监察委员会
+ZeK,Y+Xy Australian Society of Certified Practising Accountants 澳洲执业会计师公会
5c3& 4,,eR Australian Stock Exchange 澳大利亚证券交易所
"aeKrMgc6V Austrian Schilling [ATS] 奥地利先令
}o9(Q8 authentication 认证；鉴证
[N g uQ]B. authority to purchase 委托购买证；委购书
N;XJMk_ H authorization 认可；核准；授权；授权书
|NaEXzo|qY authorization by direction 指示授权
+ /2: authorization by instruction 指令授权
&6@e9ff0 authorization by warrant 令状授权
vKNxL^x authorization of unit trust 单位信托的认可
;#6j9M0 authorized agent 指定代理人
w 0$l3^}z authorized capital 法定资本
X>VxE/ authorized clerk 出市员
-Khb authorized dealer 认可交易商
}J\KnaKo authorized financial institution 认可财务机构
8:t1%O$ authorized fund 认可基金
%'<m[wf^ o authorized fund house 获授权的基金公司；认可基金公司
kNTxYJ authorized institution 认可机构
6Pu5 k;H authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nv"D authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
fO$~jxR. authorized insurer 获授权保险人；获认可承保人
K iG/XnS authorized investment 特准投资项目
*saO~.-;4 authorized person 获授权人
D`r_ Dz authorized representative 获授权代表
5} _DyoV authorized share capital 法定股本
&|)
(lX automated quotation system 自动报价系统
WJ(E3bb Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
#ui7YUR=2 自动交易系统〔香港期货交易所有限公司〕
] e]l08 automatic adjustment mechanism 自动调整机制
fIcra automatic adjustment system 自动调整系统
X P_ V Automatic Clearing House 自动票据交换所
]; G$~ [ automatic exchange rates accumulation system 自动化汇率累集系统
pM7xnL4 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
jRzQ`*KC# automatic teller machine [ATM] 自动柜员机
E|
=~rIKN autopay 自动转帐
U2VnACCUZs available assets 可用资产
t"Djh^= y available fiscal reserve 现存财政储备
j 1#T]CDs available profit 可用利润
_ gi?GQj Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
-YP>mwSN? average 平均；平均数；海损
9{V54ue; average basic salary 平均基本薪金
JIyIQg'5i average consumer expenditure 平均消费开支；一般消费开支
LuIs4&[EW average cost 平均成本
\m;"KyP+ average cost of land production 增辟土地平均成本
@ 6{U*vs average daily turnover 平均每日成交额
80qe5WC.2u average daily wage rate 平均每日工资率
kVb8 $Sp average expenditure pattern 平均开支模式
4>x v7 average growth rate 平均增长率
WgQ6 EV` average net fixed assets 固定资产平均净值
-QUvd1S40 average of relatives 相对价格平均数
[XP3 average price 平均价格
rnC u=n average propensity to consume 平均消费倾向；一般消费倾向
/4n :!6rt average propensity to save 平均储蓄倾向；一般储蓄倾向
D V!) n 6 average rate 平均率
7A[`%.!F6 average revenue 平均收入；平均收益
&-1;3+#w average stock 平均库存；平均存货
y 1:#0 average yearly rent 平均年租
<sq@[\l}a avoidance of double taxation 避免双重课税
7lz" ^ avoidance of tax 避税
