A:
Y2&>;ym! A share Ａ股；甲类股份
Au+SCj abatement of tax 减税；减扣免税额
[ \I&/?On ABN AMRO Bank N.V. 荷兰银行
,vfi]_PK above-the-line expenditure 线上项目支出；经常预算支出
U) tqo _ above-the-line receipt 线上项目收入；经常预算收入
g+5{&YD ABSA Asia Limited 南非联合亚洲有限公司
zzf;3S? absolute change 绝对数值变更
k+X=8()k absolute expenditure 实际开支
{@T8i ^EI absolute guideline figure 绝对准则数字
=@#[@Ia absolute interest 绝对权益
%O 5
k+~9 absolute order of discharge 绝对破产解除令
txF)R[ dZK absolute profit margin 绝对利润幅度
`;[ j`v8O absolute value 实值；绝对值
J CjQR`) absolutely vested interest 绝对既得权益
sE*A,z? absorbed cost 已吸收成本；已分摊成本
6 S-1Wc4 absorption 吸收；分摊；合并
X#l]%IrW! absorption rate 吸收率；摊配率；分摊率
T6s~f$G ACB Finance Limited 亚洲商业财务有限公司
"NU l7ce.R acceptable form of reciprocity 合理的互惠条件
f/spJ<B).4 acceptable rate 适当利率；适当汇率
[Z2:3*5r. acceptance agreement 承兑协议
/*5t@_0fe acceptance for honour 参加承兑
t;P%&:"@M acceptor 承兑人；接受人；受票人
|ITSd%`3_ acceptor for honour 参加承兑人
5):2;h k accident insurance 意外保险
l_ycYD$ZA Accident Insurance Association of Hong Kong 香港意外保险公会
+ y!B`'J accident insurance scheme 意外保险计划
(!h%)
_?.l accident year basis 意外年度基准
sOc<'):TK accommodation 通融；贷款
xkv2#"*v accommodation bill 通融票据；空头票据
Vp = accommodation party 汇票代发人
1}#(4tw) account balance 帐户余额；帐户结余
>>lT-w account book 帐簿
liEb(<$a account collected in advance 预收款项
GarPnb account current book 往来帐簿
kyQUaFG account of after-acquired property 事后取得的财产报告
v#iKa+tx account of defaulter 拖欠帐目
x:TBZ h?@$ account payable 应付帐款
9>qc 1z account payee only [A/C payee only] 只可转帐；存入收款人帐户
?b',kN ,( account receivable 应收帐款
az7<@vSXi account receivable report 应收帐款报表
m5HP 56a account statement 结单；帐单；会计财务报表
EjsAV F
[@ account title 帐户名称；会计科目
neQ2k=ao accountant's report 会计师报告
rbP"
n)0= Accountant's Report Rules 会计师报告规则
NTR w:' accounting and auditing procedure 会计与审计程序；会计与核数程序
SB#YV
Accounting Arrangements 《会计安排》
0-
GA,I_ accounting basis 会计基础
.r9-^01mG accounting by Official Receiver 破产管理署署长呈交的帐目
28l",j) S Accounting Circular 《会计通告》
],ow@} accounting class 会计类别
RX",Zt$q accounting date 记帐日期；会计结算日期
6d~[M y accounting for money 款项核算
/1X0h Accounting Officer 会计主任
&FrW(>2 accounting period 会计报告期；会计期
;IhkGPpWP accounting policy 会计政策；会计方针
8Z;wF accounting practice 会计惯例
h.Cr;w,2R accounting principle 会计准则
0{ov LzW accounting record 会计记录
*uYnu|UQH accounting report 会计报告
' </ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Jhbkp?Zli Accounting Society of China 中国会计学会
,|?- \?I accounting statement 会计报表
9moenkL accounting system 会计制度；会计系统
}8E//$J accounting transaction 会计事项；帐务交易
^H'zS3S accounting treatment 会计处理
:[gM 5G accounting year 会计年度
HR'r~ #j accretion 增值；添加
5TlPs_o accrual 应计项目；应累算数目
'>:mEXK}w accrual basis 应计制；权责发生制
sa\v9 accrual basis accounting 应计制会计；权责发生制会计
MRvtu E|g accrue 应累算；应计
A8JEig 3Ix accrued benefit 应累算利益
7p"" 5h w accrued charges 应计费用
s&S8P;K| accrued cumulative preference share dividend 应累算的累积优先股股息
`Q!|/B accrued expenses 应累算费用
;^ )(q<] accrued interest payable 应付利息；应计未付利息
4] $cf: accrued interest receivable 应收利息；应计未收利息
.+XGbs]kCi accrued right 累算权益
} +U} [G accruing profit 应累算的利润
l 6wX18~XJ accumulated fiscal reserve 累积财政储备
\LB =_W$ accumulated profit 累积利润；滚存溢利
} G$rr.G accumulated reserve 累积储备
zGFo -C accumulation of surplus income 累积收益盈余
0dhJ# [Y acquired assets 既得资产
ZOl
=zn acquisition 收购；购置；取得
ZVotIQ/Q' acquisition cost 购置成本
B 95}_q acquisition expenses 购置费用
9W QC\/w acquisition of 100% interest 收购全部股权
E?|"?R,,, acquisition of control 取得控制权
WXj}gL ` acquisition of fixed assets 购置固定资产
DKL< "#.7 acquisition of shell “买壳”
L|G!of[8n acquisition price 收购价
t5h]]TOz act of God 天灾
[ 'pk/h acting partner 执事合伙人
X<s']C9c active market 买卖活跃的市场；交投畅旺的市场；旺市
PezUG{q( active partner 积极参与的合伙人
<a *X&P active trading 交投活跃
=Ha qr*PDx actual circulation 实际流通
3=xb%Upw actual cost 实际成本
bu"R2~sb actual expenditure 实际开支；实际支出
TRG(W^<F actual income 实际入息；实际收入；实际收益
tBe)#-O actual market 现货市场
ToIvyeFr actual price 现货价；实际价格
a
pqzf actual profit 实际利润
$3](6 actual quotation 实盘；实际价位；实际报价
?4=8z8((! actual year basis 按实际年度计算
D %cWw0Oq actuals 实货
o uKID_ ' actuarial investigation 精算调查
\ief [ actuarial principle 精算原则
+~J?/ actuarial report 精算师报告
d,au&WZ;_ Actuarial Society of Hong Kong 香港精算学会
(x9d7$2 actuarial valuation 精算师估值
$NP5Z0v7 actuary 精算师
D/hQ{ T ad referendum agreement 暂定协议；有待覆核的协定
za7h.yK } ad valorem duty 从价税；按值征税
Xr~6_N{J ad valorem duty system 从价税制
h d1H ad valorem fee 从价费
JsOPI ] ad valorem tariff 从价关税
X ^> o/U additional allowance 额外免税额
,J?Hdy:R additional amount for unexpired risk 未过期风险的额外款额
~uRG~,{rH additional assessable profit 补加应评税利润
Ee>P*7*jB additional assessment 补加评税
h+|3\>/@9{ additional commitment 额外承担
DsY-JBDvoz additional commitment vote 额外承担拨款
sqHv rI additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=t l[?6 additional dependent parent allowance 供养父母额外免税额
le`&VdE^ additional provision 额外拨款
((rk)Q+;v additional stamp duty 附加印花税
/=4P< &J additional tax 补加税罚款；补加税款
V Y8 p[` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
z^9Yoqog adjudged bankrupt 被裁定破产
MJ[#Gq\0R adjudicated bankrupt 裁定破产人
U:>'^tkp adjudication fee 裁定费；评定印花税额手续费；评估契据费
b3e:F{n
^ adjudication of bankruptcy 裁定破产；宣告破产
Y 4`MgP8t adjudication of insolvency 裁定无力偿还债务
k ;:v~7VF adjusted actual 经调整的实数；调整后的实数
~*-ar 6 adjusted current assets 经调整的流动资产；调整后的流动资产
_)Uw-vhQiT adjusted figure 经调整的数字；调整后的数额
Nt MK+y adjusted liabilities 经调整的负债；调整后的负债
L'4ob4r{L adjusted loss 经调整的亏损；调整后的亏损
F.?`<7 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
Oy[1_qfP adjusted profit 经调整的利润；调整后的利润
CtVY;eG adjusted surplus 经调整的盈余额；调整后的盈余额
,LZ6Wu $P adjusted value 经调整的价值；调整后的价值
L1*P<C b adjustment 调整；修订；理算〔保险〕
VP=(",` adjustment centre 调剂中心
4 8M)A adjustment lag 调整过程的时间差距；调整时差
xI'<4lo7Z adjustment mechanism 调整机制
3ydOBeY adjustment of loss 亏损调整
w\=zTHo88 adjustment process 调整过程；调整程序
13G a # adjustment range 调整幅度
eN{[T
PPCq administered exchange rate 受管制汇率
yyh
L]Uq"= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
u8 1 4ZN} administration expenses 行政费用
% *P59% administration fee 手续费；行政费
o#E 3{zM administration in bankruptcy 破产管理
mnL
\c' administration order 遗产管理令
\Q{@AC<?i administrator 管理人；遗产管理人
qEKTSet? administrator of the estate 遗产管理人
HyXw^ +tsj admission of debt 债项承认书
"!XeK| Wi admission of proof 接纳债权证明
0Mt2Rg} advance 放贷款项；垫付款项；预支款项；预付款项
B {!)GZ(} advance account 暂支帐目；预付款帐户
~6 @zXHAS advance compensation 预付补偿金
jD3,z* advance from shareholder 股东垫款
~\/>b}^uf' advance pending reimbursement 预支以待日后付还
0CI?[R\ advanced economy 先进经济体系
I})la!9 advancement 预付；预付财产
VB*N;bM^ advances warrant 垫款令
z
h0 m3|9O advancing 贷出
?GU/Rf!H# adverse balance 逆差
wXDF7tJh adverse exchange 逆汇
t$r^'ZN advertisement addressed to shareholders 在报章刊登的致股东通告
XETY)<g advice for collection 托收通知书
)H$Ik)/N advice of drawing 提款通知书；汇票通知书
n1o/-UY advice of payment 付款通知
<Hhl=6op Advisory Committee [Securities and Futures Commission]
@``kt*+K+ 谘询委员会〔证券及期货事务监察委员会〕
+ Uq9C-Iu Advisory Committee on Diversification 经济多元化谘询委员会
\(.&E`r affidavit 誓章；遗产申报誓章
uOc>~ITPS affidavit of no receipt 述明无收款的誓章
MQE=8 \
affiliate 联号；联营公司；附属公司
mp0p#8txi affiliated company 附属公司；联号；联营公司
+]
B affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*wP8)y v7 affordability 负担能力
%Rr!I:[ $ African Development Bank [AfDB] 非洲开发银行
? AP2Opsl after-acquired property 事后取得的财产
TW).j6@f after-hours dealing 市后交易
%@ $h?HP after-tax profit 税后盈利；税后利润；税后溢利
^G= wRtS agency agreement 代理协议
&/=>:ay+# agency expenses 代理机构的开支
7Upm agency fee 代理费
YS,kjL/ Agency Law 《代理法》
jp yV52 agent 代理人；承销人
}p}i _'% agent of company 公司代理人
KSVIX!EsX agent's fee 代理人费；经纪费
(}O)pqZ> aggregate 总计；总数；总体数字
5. :To2 aggregate amount 总款额；总额
3/:O8H aggregate assets and liabilities 总体资产与负债
0~A<AF*t aggregate at constant price 按固定价格计算的总体数字
Rp A76ug aggregate demand 总需求
Nv*x^y] aggregate gross position 总持仓量
>OE.6)'Rm aggregate limit 总限额
qLKyr@\' aggregate of salaries tax 合计薪俸税
u_@%}zo?5* aggregate performance 总体表现；总体业绩
yk#yrxM aggregate supply 总体供应
twt
Bt L aggregate surplus 总盈余
lf0/ 0KH aggregate total 整体总额
Vv'
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mW1Sd#0 aggregated basis 合计基准
PTA;a 0A aggregated net chargeable income 合计应课税入息实额
n )} J< aggregation 合并计算；合计；总和
8Nxf2i5 aggregation of incomes of husband and wife 夫妇入息合并计算
q?8MKf[N aggregation of property 财产的总和
CSc* UX+ agio 差价；贴水
_@;2h`q ? Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
W )^: *z Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
'15j$q 《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》
BQSA;;n] Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
yt>Pf <AI 《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》
ixBM>mRK Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<Nv w
w 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-6~*:zg, agreement for a settlement 授产协议
S n.I
]:l agreement for assignment 转让协议
nen6!bw4 agreement for sale 售卖协议；买卖协议
E{T\51V]% agreement for sale and purchase 买卖协议
GWjKZ1p agreement for the payment of interest 支付利息协议
oHI~-{m3) agreement for the repayment of money 还款协议
XZcsx agreement of reinsurance 再保险协议
u A
C:& Agricultural Bank of China 中国农业银行
N$pwTyk air passenger departure tax 飞机乘客离境税
H24g+<Tv Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
POH >!lHu airport tax 机场税
qS& PMQ"$ alcohol duty 酒精税
rZu_"bcJ alienation 让与；让渡；转让
W euV+} \b alimony 生活费；赡养费
`m3@mJ!>\ All Ordinaries Index [AOI] 所有普通股指数
-_uL;9r all risks 全险；综合险
2-llT All Sales Record for Stock Market 《股票市场成交报告》
Ms1G&NYP Allied Capital Resources Limited 新联财务有限公司
VT3Zo%X x all-items index [Consumer Price Index] 总指数〔消费物价指数〕
|rdG+ > allocation letter 拨款信件
&-<"HW allocation of fund 分配款项；预留款项
wuzz Wq allocation of profit 利润分配；溢利分配
}K~JM1(26 allocation warrant 拨款令
aZ@4Z=LK allotment 分配；配股
s%GiM allotment notice 股份配售通知；配股通知
68FxM#xR allotment of shares 股份分配
6xdu}l=% allowable 可获宽免；免税的
F Paj
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-J[ zJ4z # allowable expenses 可扣税的支出
*^Zt5 zk allowance 免税额；津贴；备抵；准备金
PC \Xm,, allowance for debts 债项的免税额
IS&`O= 7 allowance for depreciation by wear and tear 耗损折旧免税额
0#K@^a allowance for funeral expenses 殡殓费的免税额
r{\cm
Ds allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{Hp?rY@ allowance for repairs and outgoings 修葺及支出方面的免税额
kjNA~{ allowance to debtor 给债务人的津贴
Zt lS*id_ alteration of capital 资本更改
Da- F(^E alternate trustee 候补受托人
kUP [&/Lc amalgamation 合并
Pdf_ {8 r ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>-X& /i ambit of charges 征税范围；收费范围
?jqZeO#W7 amended valuation 经修订的估值
ivoPl~)J American Commodities Exchange 美国商品交易所
nyQ FS American Express Bank Limited 美国运通银行
WcH^bAY 6 American Stock Exchange 美国证券交易所
<$?: | amortization 摊销
C| Mh<,~ E amount due from banks 存放银行同业的款项
+V2a| uvEc amount due from banks abroad 存放海外银行同业的款项
rA ` zuYo amount due from holding companies 控股公司欠款
T:)>Tcv}: amount due from local banks 存放本港银行同业的款项
>=U $ s@ amount due to banks 银行同业的存款
U&u7d$AN P amount due to banks abroad 海外银行同业的存款
,9?'Q;20 amount due to holding companies 控股公司存款
V2g $"W?3 amount due to local banks 本港银行同业的存款
ljiq +t T amount due to outport banks 外埠银行同业的存款
dC( 6s=4 amount for note issue 发行纸币的款额
!ox &` amount of bond 担保契据的款额
bx6@FKns} amount of consideration 代价款额
T{uktIO/ amount of contribution 供款数额
@;rV B amount of indebtedness 负债款额
<(f4#B P amount of principal of the loan 贷款本金额
4 T^M@+&| amount of rates chargeable 应征差饷数额
\W= amount of share capital 股本额
G K&yP%Z3 amount of sums assured 承保款额
So`xd
*C! amount of variation 变动幅度
@b>]q$)(} amount of vote 拨款数额
I]k'0LG*^ amount payable 应付款额
{_q2kk amount receivable 应收款额
46XB6z01 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
T&R `s+7 analysis 分析
n|,Es!8:o ancillary risk 附属风险
2~ 'Q#( annual account 周年帐目；周年帐目报表；年度决算；年结
#m$H'O[WG\ annual accounting date 年结日期
xje{ kx# annual allowance 每年免税额；年积金；年度津贴；年津
hJ}G5pX annual balance 年度余额
!?l 23(d annual disposable income 每年可动用收入
;euWpE;E\# annual estimates 周年预算
`/ HygC6 annual fee 年费
3_h%g$04 s annual general meeting 周年大会
V >['~| annual growth rate 年增率；每年增长率
_I8-0DnOM annual long-term supplement 长期个案每年补助金
*kKGsy annual pensionable emolument 可供计算退休金的年薪
Rw/G =zV@2 annual report 年报
ED?s[K Annual Report on the Consumer Price Index 《消费物价指数年报》
sm_:M| [D annual return 周年报表；周年申报表；每年报税表格
qL'3MY.! Annual Return Rules 《周年报表规则》
W2<X 5' annual review of consumer prices 每年消费物价回顾
I?fE=2}9 annual roll-forward basis 逐年延展方式
qHKZ5w annual salary 年薪
rW`F|F% annual statement 年度报表；年度决算表
UoLO#C 0i Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
#e|eWi> annuitant 年金受益人
iEU(1?m2- annuity 年金
ze 4/XR annuity contract 年金合约
?BLOc;I&a annuity on human life 人寿年金
26Yg?:kP antecedent debt 先前的债项
>)N#n` ante-dated cheque 倒填日期支票
Xs!eV anticipated expenditure 预期开支
plf <O5' anticipated net profit 预期纯利
JHQ8o5bEQp anticipated revenue 预期收入
@?1%*/ anti-inflation measure 反通货膨胀措施
mD=?C anti-inflationary stance 反通货膨胀立场
t&&OhH K apparent deficit 表面赤字
*,R e&N8 apparent financial solvency 表面偿债能力
%]R#}amW apparent partner 表面合伙人
^#=L?e application for personal assessment 个人入息课税申请书
H!Od.$ZIX application of fund 资金应用
8o dVdivh application to release as liquidator and to destruct the books of accounts and documents
HhpP}9 P; 申请免除清盘人职务及毁灭帐簿与文件
$( NfHIX appointed actuary 委任精算师
~Fx[YPO, appointed auditor 委任核数师；委任审计师
<pE G8_{} appointed trustee 委任的受托人
o?b%L appointer 委任人
5sE^M S1 apportioned pro rata 按比例分摊
Kz<xu ulr apportionment 分配；分摊
0) /214^& Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)8<X6 apportionment formula 分摊方程式
c8'8DM apportionment of estate duty 遗产税的分摊
.Gv~e!a 8 appraisal 估价；评估
Ym6ec|9; appreciable growth 可观增长
(8*lLZ appreciable impact 显着影响
D~y]d appreciable increase 可观增长
<N*>9S,} appreciation 增值；升值
,S5#Kk a~a appreciation against other currencies 相对其他货币升值
2tbqmWw/s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
aQG#bh [ appreciation tax 增值税
jPs+i appropriation 拨款；拨用；拨付
B@=Yj_s appropriation account 拨款帐目
kDz.{Ih Appropriation Bill 拨款法案
UP`q6] P appropriation-in-aid system 补助拨款办法
$YC~02{ approved assets 核准资产
;CvGIp&y approved basket stock 认可一篮子证券
~H$XSNPi approved budget 核准预算
p']AXJ`Z approved charitable donation 认可慈善捐款
=aekY;/ approved charitable institution 认可慈善机构
[_0g ^(` approved currency 核准货币；认可货币
j~{2fd<> approved estimates 核准预算
i f"v4PHq approved estimates of expenditure 核准开支预算
N0piL6Js approved overseas insurer 核准海外保险人
Stc\P]%d approved overseas trust company 核准海外信托公司
- VE# :& approved pooled investment fund 核准汇集投资基金
MCCZh{uo approved provident fund scheme 认可公积金计划
ku{aOV% approved provision 核准拨款
<- ?B# approved redeemable share 核准可赎回股份
N\fT6#5B approved regional stock 认可地区性证券
nZT@d;]U9 approved retirement scheme 认可退休金计划
|-mazv A approved subordinated loan 核准附属贷款
6+FON$8 arbitrage 套戥；套汇；套利
b1#=q 0Zl arbitrageur 套戥者；套汇者
t#q> U%! arbitrary amount 临时款项
\fhT#/0N
arrangement 措施；安排；协定
4W?<hv+k7* arrears 欠款
5;{Bdvcv arrears of pay 欠付薪酬
&8pXkD#A arrears of revenue 逾期未收税款；逾期未收的帐项
9, W-KM articles of association 组织章程；组织细则；组织章程细则
% n{W Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$ {+.1"/[ ascertainment of profit 确定利润
@(
t:E`8 "Asia Clear" “亚洲结算系统”
m=9 N^_ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
H6I #Xj Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
" uCQm ' Asian Development Fund [ADF] 亚洲发展基金
lkm(3y@']A Asian dollar bond 亚洲美元债券
A!D:Kc3
Asian dollar market 亚洲美元市场
.}E)7"Qi, Asian dollar rate 亚洲美元利率
lP
e$AI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
X\x9CA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/kz&9FM asked price 沽盘；喊价；索价；卖方报价
d.AjH9 jg assessable income 应评税入息
[ z ~Nw# assessable loss 应评税亏损
K[[k,W]qb assessable profit 应评税利润
.ndQ(B assessable value 应评税值
LC{hoq\ assessed profit 估定利润
FNuu ',: assessed value 经评估价值
2X*<Fma3C assessment 评税；评定；估价；评税单
V.#8-?z assessment number 评税编号；估价编号
FT;JYkO assessment of additional tax 补加税评税
kut|A assessment of performance 业绩评估；实绩评价
G|lI=Q3f Assessor 评税主任
!_) ^bRd asset price bubbles 资产价格泡沫
3~Ln:4[6ID asset-backed securities 具资产保证的证券
w#T , g9 assets accretion 资产增值
X 2[cR;;' assets and liabilities 资产与负债
KV_Ga8hs assets betterment statement 资产递增表；资产改进表
@"8QG^q8de assets lending 实物放款；有抵押贷款
DKl7|zG4 assets of the company passing on the death 死者去世时转移的公司资产
}/spo3,6 assets pledged as security for liabilities 用作负债抵押的资产
e{;e assets portfolio 资产投资组合
b0X[x{k " assets price 资产价格
^0Q*o1W assets quality 资产质素
yxN!*~BvL assets realization 资产变现
@ >5<m'}2 assets refinancing arrangement 资产再集资安排
}^[@m# assets securitization 资产证券化
1VFqT' assets situated outside Hong Kong 在香港以外地方的资产
pCc7T-"og assets stripping 削减资产；拆卖资产
%B*dj 9n^q assets value 资产值
2-0cB$W+ assignee 承让人
mP in\-I assignment 转让；转让书；转让契
Aa>gN assignment of interest 权益转让
\NU [DHrMP assignment of letters patent and trade mark 专利证书及商标转让
l;A_ Aii( assignment of property 物业转让；物业转让书
MuGg
z>CV[ assignment right 转让权
3.X0!M;x assignor 转让人
5$U>M associate 有联系的人；有关连人士；相联者；合伙人；联系人
k W&Z%k Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
qD*\}b]9I
associate member 附属会员
sK0VT"7K associated body corporate 相联法人团体
F5+_p@ !i associated company 相联公司；联属公司
g i'agB^ associated corporation 相联法团
A#S :_d Association of Chartered Certified Accountants [ACCA] [United Kingdom]
<UJJ],)^1A 公认会计师公会〔英国〕
7[BL 1HI* Association of Futures Exchange Brokers 香港期货经纪协会
]? (F'& Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
n-3j$x1Ne association of underwriters 承保人组织
Uob |Q=MQ assumption of control 接管
k{jw% a<Sc assurance 担保；保险；转易；转易书
cl{W]4*$ assurance of interest 权益的转易
+[/47uFbI at 19XX price 按一九ＸＸ年价格计算
-5 /v` at a discount 按赔价计算；按贴水价格计算；打折扣
~[TKVjyO at a premium 按溢价计算；按升水价格计算
*"FL kC4 at call 通知付款；按通知
2?iOB6 at constant market price 按固定市价计算
6;frIl; at constant price 按固定价格计算
z L'IN)7MU at cost 按成本计算
% D(prA_w at current market price 按当时市价计算；按现时市价计算
;&6PL] /d at current price 按当时价格计算；按现时价格计算
;-pvc<_c< at factor cost 按要素成本计算；按生产要素成本计算
wp. e3l at money-of-the-day price 按付款当日价格计算
9}cuAVI at or better 按指定或较佳价位〔买卖指令〕
/}`/i(k at par 按面值计算；平价
w"agn}CK at sight 见票即付
/ 7X dV at the close 按收市盘
~e77w\Q0 at the opening 按开市盘
VhFRh,J(T attestation 见证；见证条款
=veOVv[Q&/ at-the-money option 平价期权
m}[~A@qD attorney 受权人；受托代表人
N5s |a5 attornment 新拥有人承认书
/Jf`x>eiH attributable profit 可归属利润
v7FRTrqjj attributable share value 可归属股份价值
|vN@2h(|" Auckland Stock Exchange 奥克兰证券交易所
6'Yn|A auction 拍卖
b+].Uc auctioneer 拍卖商
C6UMc}
9h audit 审计；核数
?lDcaI>+n Audit Commission 审计署
S~Iw?SK3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
^[}0&_L
w 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〕
0j!ke1C&C audit review 帐目审查
8V|jL?a~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
;Z1U@2./ audited account 审计帐目；经审计的帐目
(S sH uNt. audited annual account 经审计的周年帐目
!Vr45l audited balance sheet 经审计的资产负债表
y C0f/O auditor 核数师；核数主任；审计师
$dTf vd auditor's certificate 核数师证明书；审计师证明书
9id~NNr7 auditor's report 核数师报告；审计师报告
o1X/<.0+ Aussie bond 澳元债券
GGc_9?h austerity budget 紧缩预算
"D l9<EZ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'SU9NQS Australia All Ordinaries Index 澳洲所有普通股票指数
6!%d-Z7) Australian Dollar [AUD] 澳元
b^,Mw8 KsO Australian Options Market 澳大利亚期权市场
x )VIA] Australian Securities Commission 澳洲证券事务监察委员会
;5 Vk01R Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+yb$[E* Australian Stock Exchange 澳大利亚证券交易所
f'6qJk%J Austrian Schilling [ATS] 奥地利先令
Uk *; C authentication 认证；鉴证
iCnUnR{ authority to purchase 委托购买证；委购书
T dP{{&'9 authorization 认可；核准；授权；授权书
3H'nRK}, authorization by direction 指示授权
FK@ f' authorization by instruction 指令授权
AIl$qPKj& authorization by warrant 令状授权
pO/SV6N authorization of unit trust 单位信托的认可
\gp,Txueb authorized agent 指定代理人
7t-*L}~WA authorized capital 法定资本
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authorized clerk 出市员
n `m_S authorized dealer 认可交易商
oB j>9I; authorized financial institution 认可财务机构
NB+$ ym authorized fund 认可基金
X4 } `> authorized fund house 获授权的基金公司；认可基金公司
tC?A so authorized institution 认可机构
1( ?CNW[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}^pQbFku authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
n-y^ 7'v authorized insurer 获授权保险人；获认可承保人
iijd $Tv authorized investment 特准投资项目
-?aw^du authorized person 获授权人
"zedbJ0 authorized representative 获授权代表
k>: /D authorized share capital 法定股本
HTUYv U*- automated quotation system 自动报价系统
W7*_ T] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^3WIl ] 自动交易系统〔香港期货交易所有限公司〕
%on9C`/ automatic adjustment mechanism 自动调整机制
9xK4!~5V automatic adjustment system 自动调整系统
qX
p,d Automatic Clearing House 自动票据交换所
1ak D]Z automatic exchange rates accumulation system 自动化汇率累集系统
YMj7 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)&Kn (l) automatic teller machine [ATM] 自动柜员机
+e0dV_T_> autopay 自动转帐
|
or 8d>, available assets 可用资产
T$n>7X-r available fiscal reserve 现存财政储备
P 34LV+e available profit 可用利润
xxLgC;>[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
_b!;(~ @p average 平均；平均数；海损
Nxbd~^j average basic salary 平均基本薪金
n b0 Py>4 average consumer expenditure 平均消费开支；一般消费开支
vn0cKz@ average cost 平均成本
cXb
@H# average cost of land production 增辟土地平均成本
N &I8nZ9 average daily turnover 平均每日成交额
S2'`|uI average daily wage rate 平均每日工资率
vJTfo#C| average expenditure pattern 平均开支模式
c#{Y wh average growth rate 平均增长率
~mXZfG/D average net fixed assets 固定资产平均净值
l:zU_J6 average of relatives 相对价格平均数
.#= j
<& average price 平均价格
;. nP%jD average propensity to consume 平均消费倾向；一般消费倾向
FVsu8z u
average propensity to save 平均储蓄倾向；一般储蓄倾向
X (r)Z\ average rate 平均率
u=@h`5-fp average revenue 平均收入；平均收益
j8[`~p b average stock 平均库存；平均存货
'R4>CZ%jV average yearly rent 平均年租
1Lm].tq avoidance of double taxation 避免双重课税
I~p8#<4#b avoidance of tax 避税
