A:
&Hrj3E A share Ａ股；甲类股份
2bz2KB5> abatement of tax 减税；减扣免税额
//B&k`u ABN AMRO Bank N.V. 荷兰银行
; 2G* wR above-the-line expenditure 线上项目支出；经常预算支出
&. 3"Uo\# above-the-line receipt 线上项目收入；经常预算收入
OU E (I3_ ABSA Asia Limited 南非联合亚洲有限公司
}ZYd4h|g\z absolute change 绝对数值变更
iG $!6;w< absolute expenditure 实际开支
XMZ,Y7 absolute guideline figure 绝对准则数字
{.`vs ;U absolute interest 绝对权益
@?ebuj5{e absolute order of discharge 绝对破产解除令
P|`8}|}a absolute profit margin 绝对利润幅度
zg>zUe
bA absolute value 实值；绝对值
SV4E0c> absolutely vested interest 绝对既得权益
C-xr" ]#] absorbed cost 已吸收成本；已分摊成本
v {RZJ^1 absorption 吸收；分摊；合并
#{0HYg?(f absorption rate 吸收率；摊配率；分摊率
W@ >% {eE ACB Finance Limited 亚洲商业财务有限公司
&{5,:%PXw acceptable form of reciprocity 合理的互惠条件
sVQ|*0(J0r acceptable rate 适当利率；适当汇率
KV91) U acceptance agreement 承兑协议
G+9,,`2 acceptance for honour 参加承兑
0m p/Le5 acceptor 承兑人；接受人；受票人
_!#@@O0p/h acceptor for honour 参加承兑人
VD Aa YDi accident insurance 意外保险
`K"L / I9 Accident Insurance Association of Hong Kong 香港意外保险公会
v4<nI;Ux accident insurance scheme 意外保险计划
/*~EO{o accident year basis 意外年度基准
@ 6\I~s( accommodation 通融；贷款
Q) #B0NA;T accommodation bill 通融票据；空头票据
SZ7:u895E accommodation party 汇票代发人
?9vuuIE account balance 帐户余额；帐户结余
m<G,[Yc account book 帐簿
7jrt7[{ account collected in advance 预收款项
t
mn tp account current book 往来帐簿
y<UK:^t31V account of after-acquired property 事后取得的财产报告
j{ ]I]\=? account of defaulter 拖欠帐目
|o"?gB}Dh account payable 应付帐款
2F;y;l% account payee only [A/C payee only] 只可转帐；存入收款人帐户
QP==?g3 account receivable 应收帐款
JBj] najN account receivable report 应收帐款报表
xh-o }8*n" account statement 结单；帐单；会计财务报表
z9f-.72"X account title 帐户名称；会计科目
1}+3dB_s accountant's report 会计师报告
]2A^1Del Accountant's Report Rules 会计师报告规则
;7*[Bcj. accounting and auditing procedure 会计与审计程序；会计与核数程序
>fG3K` Accounting Arrangements 《会计安排》
6{K,c@VFd accounting basis 会计基础
2YL? ,uLS accounting by Official Receiver 破产管理署署长呈交的帐目
U)TUOwF Accounting Circular 《会计通告》
KRb vj accounting class 会计类别
c2SO3g\"i accounting date 记帐日期；会计结算日期
_~m5^Q& accounting for money 款项核算
L<c4kw Accounting Officer 会计主任
evJ4C#P r accounting period 会计报告期；会计期
k?yoQL* accounting policy 会计政策；会计方针
r wL`Czs accounting practice 会计惯例
1 d Y}\Sp accounting principle 会计准则
PN%zIkbo accounting record 会计记录
%fZJRu
1b accounting report 会计报告
';Ea?ID Accounting Services Branch [Treasury] 会计事务部〔库务署〕
UBKu /@[f@ Accounting Society of China 中国会计学会
n6=By|jRh accounting statement 会计报表
-/B+T>[nTb accounting system 会计制度；会计系统
Z3e| UAif accounting transaction 会计事项；帐务交易
uh_RGM& accounting treatment 会计处理
yqs 4[C accounting year 会计年度
C.:<-xo accretion 增值；添加
u]wZQl#- accrual 应计项目；应累算数目
.8g)av+ accrual basis 应计制；权责发生制
Eh`7X=Z 7E accrual basis accounting 应计制会计；权责发生制会计
Ufj `euY accrue 应累算；应计
,^r9n [M4M accrued benefit 应累算利益
)iX~ }7 accrued charges 应计费用
KM0ru accrued cumulative preference share dividend 应累算的累积优先股股息
'c&Ed accrued expenses 应累算费用
T.F!+ accrued interest payable 应付利息；应计未付利息
QhFV xCA accrued interest receivable 应收利息；应计未收利息
"9uKtQS0o accrued right 累算权益
3yme1M b accruing profit 应累算的利润
yF:1( 4 accumulated fiscal reserve 累积财政储备
0 J S?; fk accumulated profit 累积利润；滚存溢利
bRDYGuC accumulated reserve 累积储备
e
,'_x V accumulation of surplus income 累积收益盈余
E`JI>7 acquired assets 既得资产
2 34p9A@ acquisition 收购；购置；取得
LrfVh-}|:Y acquisition cost 购置成本
Xq4O@V acquisition expenses 购置费用
E =67e=h acquisition of 100% interest 收购全部股权
R- wp9 ^ acquisition of control 取得控制权
&AMl:@p9 acquisition of fixed assets 购置固定资产
u rc|
D0n acquisition of shell “买壳”
+QavYqPF acquisition price 收购价
G't$Qx,IC act of God 天灾
EP&,MYI%E acting partner 执事合伙人
FkDmP`Od active market 买卖活跃的市场；交投畅旺的市场；旺市
Ty\R=y}} active partner 积极参与的合伙人
5ta `%R_ active trading 交投活跃
HWAdhDZ actual circulation 实际流通
m@j?za 9s actual cost 实际成本
M^Yh|%M actual expenditure 实际开支；实际支出
ja'T+!k actual income 实际入息；实际收入；实际收益
CkC ^'V) actual market 现货市场
7"D", 1h actual price 现货价；实际价格
2|y"!JqE1 actual profit 实际利润
+/7?HGf actual quotation 实盘；实际价位；实际报价
SR
hiQ actual year basis 按实际年度计算
@7c?xQVd$ actuals 实货
mI vx1_[ actuarial investigation 精算调查
" {+QW actuarial principle 精算原则
"cGk)s actuarial report 精算师报告
N% B>M7-= Actuarial Society of Hong Kong 香港精算学会
=J==i? actuarial valuation 精算师估值
!,uE]gwL w actuary 精算师
m~ABC#,2 ad referendum agreement 暂定协议；有待覆核的协定
w m@@$ ad valorem duty 从价税；按值征税
qo~O| ~ ad valorem duty system 从价税制
EWt[z.`T1 ad valorem fee 从价费
//MUeTxR ad valorem tariff 从价关税
d Fc':| additional allowance 额外免税额
qwcD`HV, additional amount for unexpired risk 未过期风险的额外款额
\K {
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iMh#TUlQEQ additional assessment 补加评税
3%|&I:tI additional commitment 额外承担
i"FtcP^ additional commitment vote 额外承担拨款
zk+9'r`-D additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{z|)Njhg additional dependent parent allowance 供养父母额外免税额
,ng C v;s additional provision 额外拨款
B@))8.h] additional stamp duty 附加印花税
2.y-48Nz additional tax 补加税罚款；补加税款
I{&[[7H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
59L\|OR adjudged bankrupt 被裁定破产
v~C
Czg adjudicated bankrupt 裁定破产人
:4w ?# adjudication fee 裁定费；评定印花税额手续费；评估契据费
A@('pA85 adjudication of bankruptcy 裁定破产；宣告破产
Hio0H L- adjudication of insolvency 裁定无力偿还债务
S+6.ZZ9c adjusted actual 经调整的实数；调整后的实数
*a^(vo adjusted current assets 经调整的流动资产；调整后的流动资产
B mb0cF Q adjusted figure 经调整的数字；调整后的数额
V &T~zh1 adjusted liabilities 经调整的负债；调整后的负债
MJ)RvNF adjusted loss 经调整的亏损；调整后的亏损
w.o@7|B1N 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
W
i.& e adjusted profit 经调整的利润；调整后的利润
V GN5<?PrN adjusted surplus 经调整的盈余额；调整后的盈余额
>6-`}G+| adjusted value 经调整的价值；调整后的价值
hfB%`x#akQ adjustment 调整；修订；理算〔保险〕
Uc>lGo1j adjustment centre 调剂中心
Z\rwO>3 adjustment lag 调整过程的时间差距；调整时差
4 "ZP 'I; adjustment mechanism 调整机制
LOYk 9m adjustment of loss 亏损调整
G!##X: 6' adjustment process 调整过程；调整程序
gJ+'W1 $/ adjustment range 调整幅度
QIEJ6` administered exchange rate 受管制汇率
#X$\&,Yn" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
W@IQ^
}E administration expenses 行政费用
MN>b7O \.? administration fee 手续费；行政费
9=tIz administration in bankruptcy 破产管理
d-ko
^Y0 administration order 遗产管理令
3=[mP, pLh administrator 管理人；遗产管理人
`}\
"Aw c administrator of the estate 遗产管理人
8Fh)eha9f admission of debt 债项承认书
U/M >?G~ admission of proof 接纳债权证明
q?:dCFw$x5 advance 放贷款项；垫付款项；预支款项；预付款项
TX/Xt7#R: advance account 暂支帐目；预付款帐户
|e&\<LwsP advance compensation 预付补偿金
3}1u\(Mf advance from shareholder 股东垫款
y^ *~B(T{ advance pending reimbursement 预支以待日后付还
%;' s4ly advanced economy 先进经济体系
.{^5X)
advancement 预付；预付财产
9*wK@yEl advances warrant 垫款令
f~[7t:WD* advancing 贷出
t@;p adverse balance 逆差
wlvgg adverse exchange 逆汇
Z{d^- advertisement addressed to shareholders 在报章刊登的致股东通告
ajT*/L!0_ advice for collection 托收通知书
3?yg\ advice of drawing 提款通知书；汇票通知书
@mBQ?; qlK advice of payment 付款通知
l'qg8 Advisory Committee [Securities and Futures Commission]
D_7,m%Z: 谘询委员会〔证券及期货事务监察委员会〕
T-L||yE,h Advisory Committee on Diversification 经济多元化谘询委员会
vr l-$ii affidavit 誓章；遗产申报誓章
u=s p`%? affidavit of no receipt 述明无收款的誓章
Or+U@vAnk affiliate 联号；联营公司；附属公司
_[3D affiliated company 附属公司；联号；联营公司
}X6m:#6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$%Kf q[Q affordability 负担能力
+\A,&;!SR African Development Bank [AfDB] 非洲开发银行
3 hH<T.@) after-acquired property 事后取得的财产
=nS3p6>rZ after-hours dealing 市后交易
C!!M%P after-tax profit 税后盈利；税后利润；税后溢利
6 "sSo j agency agreement 代理协议
B9 uoVcW agency expenses 代理机构的开支
yyJ f%{ agency fee 代理费
]m<$} Agency Law 《代理法》
IT BE|b agent 代理人；承销人
(ZizuHC agent of company 公司代理人
3$R1ipb agent's fee 代理人费；经纪费
e !Y~Qy aggregate 总计；总数；总体数字
!pW0qX\1n aggregate amount 总款额；总额
T^KKy0ZGM aggregate assets and liabilities 总体资产与负债
/~?*=}c^m aggregate at constant price 按固定价格计算的总体数字
GxxW&y aggregate demand 总需求
%> eiAB_b aggregate gross position 总持仓量
2zb"MEOS5 aggregate limit 总限额
Kc-W&?~y#1 aggregate of salaries tax 合计薪俸税
fr3d aggregate performance 总体表现；总体业绩
L2z[ aggregate supply 总体供应
kevrsV]/$ aggregate surplus 总盈余
/3T1U aggregate total 整体总额
7$=In K aggregate value 总值；合计价值
KpGhQdR# aggregated basis 合计基准
?`ZU R&
20 aggregated net chargeable income 合计应课税入息实额
=,8]nwgo aggregation 合并计算；合计；总和
HV|,}Wks6s aggregation of incomes of husband and wife 夫妇入息合并计算
r19
pZAc aggregation of property 财产的总和
h]gp ^?= agio 差价；贴水
n>YKa)|W` 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》
NLq zi%s Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
da(<K} 《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》
T5h
H Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
4[e X e$ 《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》
zF<R'XP Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@9s$4DS 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5 ;EvNu agreement for a settlement 授产协议
L4HI0Mx agreement for assignment 转让协议
/4Gt{yg Sr agreement for sale 售卖协议；买卖协议
*] X'( /b_ agreement for sale and purchase 买卖协议
lo+A%\1 agreement for the payment of interest 支付利息协议
:F ?C)F agreement for the repayment of money 还款协议
4B.*g-L agreement of reinsurance 再保险协议
tD)J *]G Agricultural Bank of China 中国农业银行
ga +dt air passenger departure tax 飞机乘客离境税
ux4POO3C| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
i_%_ x* airport tax 机场税
L8B! u9% alcohol duty 酒精税
K|,
.C[ alienation 让与；让渡；转让
w?[u pn:K alimony 生活费；赡养费
Gc|idjW4 All Ordinaries Index [AOI] 所有普通股指数
fHFE){ all risks 全险；综合险
y6a3t G All Sales Record for Stock Market 《股票市场成交报告》
k(HUUH_z Allied Capital Resources Limited 新联财务有限公司
?@86P|19 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%ET+iIhK allocation letter 拨款信件
e^voW "?% allocation of fund 分配款项；预留款项
xJe%f\UDu allocation of profit 利润分配；溢利分配
PW0LG^xp` allocation warrant 拨款令
oEv 'dQ9 allotment 分配；配股
Dd| VMW= allotment notice 股份配售通知；配股通知
2^7`mES allotment of shares 股份分配
h376Be {P allowable 可获宽免；免税的
guR/\z$D@C allowable business loss 可扣除的营业亏损
TLH1>pY& allowable expenses 可扣税的支出
eR>oq, allowance 免税额；津贴；备抵；准备金
Bzf^ivT3L allowance for debts 债项的免税额
> (<f 0 allowance for depreciation by wear and tear 耗损折旧免税额
$& c*' 3 allowance for funeral expenses 殡殓费的免税额
*.[.
{qG( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'w aaw_>b allowance for repairs and outgoings 修葺及支出方面的免税额
\ FaP|28h allowance to debtor 给债务人的津贴
@0''k alteration of capital 资本更改
jP. dD Yc alternate trustee 候补受托人
{JLtE{ amalgamation 合并
'&b+R`g' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
jH:[2N? ambit of charges 征税范围；收费范围
f o3}W^0 amended valuation 经修订的估值
;uGv:$ ([g American Commodities Exchange 美国商品交易所
F+ qm[Bc8 American Express Bank Limited 美国运通银行
flx(HJK American Stock Exchange 美国证券交易所
@6.vKCSE amortization 摊销
]S EZaT amount due from banks 存放银行同业的款项
sI2^Qp@O1 amount due from banks abroad 存放海外银行同业的款项
$??I/6 amount due from holding companies 控股公司欠款
%hP ^%'G amount due from local banks 存放本港银行同业的款项
HzsdHH(J amount due to banks 银行同业的存款
.%-8 t{dt amount due to banks abroad 海外银行同业的存款
c+ie8Q! amount due to holding companies 控股公司存款
ueNS='+m amount due to local banks 本港银行同业的存款
*un^u-; amount due to outport banks 外埠银行同业的存款
u3 D) M%e amount for note issue 发行纸币的款额
#'}*dy/ amount of bond 担保契据的款额
:`sUt1Fw. amount of consideration 代价款额
\;Weizq5 amount of contribution 供款数额
x+]" amount of indebtedness 负债款额
6A ah9 amount of principal of the loan 贷款本金额
|.dRily+ amount of rates chargeable 应征差饷数额
|w=zOC;v amount of share capital 股本额
['D]>Ot68 amount of sums assured 承保款额
<_+X 88 amount of variation 变动幅度
BA.uw_^4 amount of vote 拨款数额
XjBD{m( amount payable 应付款额
K
8O|?x] amount receivable 应收款额
Z_NCD`i; Amsterdam Stock Exchange 阿姆斯特丹证券交易所
=_^X3z0 analysis 分析
*
y,v }- ancillary risk 附属风险
*^`Vz ?g< annual account 周年帐目；周年帐目报表；年度决算；年结
pj(,Zd[47 annual accounting date 年结日期
LP=)~K< annual allowance 每年免税额；年积金；年度津贴；年津
n6 v6K1 annual balance 年度余额
t{>q|0 annual disposable income 每年可动用收入
-?a 26o%e annual estimates 周年预算
]M3 yLYK/P annual fee 年费
k?}Zg* annual general meeting 周年大会
dh\P4 annual growth rate 年增率；每年增长率
= (^3}x
annual long-term supplement 长期个案每年补助金
l^ }c! annual pensionable emolument 可供计算退休金的年薪
b,@/!ia annual report 年报
l,).p Annual Report on the Consumer Price Index 《消费物价指数年报》
HaYo!.(Fv annual return 周年报表；周年申报表；每年报税表格
;* J Annual Return Rules 《周年报表规则》
!R$`+wZ62 annual review of consumer prices 每年消费物价回顾
\)e'`29; annual roll-forward basis 逐年延展方式
v:#tWEbo- annual salary 年薪
Bw.i}3UT6 annual statement 年度报表；年度决算表
B w
yx c 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
-\MG}5?! annuitant 年金受益人
Q b%J8juRf annuity 年金
I^ ]nqK annuity contract 年金合约
Vvo 7C!$z annuity on human life 人寿年金
6u%&<")4HP antecedent debt 先前的债项
4M T 7 `sr ante-dated cheque 倒填日期支票
|j|rS5 anticipated expenditure 预期开支
Gw` L" anticipated net profit 预期纯利
VEH>]-0K anticipated revenue 预期收入
gG uO anti-inflation measure 反通货膨胀措施
05R@7[GWq anti-inflationary stance 反通货膨胀立场
HOi`$vX }N apparent deficit 表面赤字
- YBY[%jF> apparent financial solvency 表面偿债能力
Wn6Sn{8W{ apparent partner 表面合伙人
1;iUWU1@ application for personal assessment 个人入息课税申请书
ry]l.@o; application of fund 资金应用
W*G< X.Hf application to release as liquidator and to destruct the books of accounts and documents
QG z|*] 申请免除清盘人职务及毁灭帐簿与文件
g)B ]FH1 appointed actuary 委任精算师
4ppz, L,4 appointed auditor 委任核数师；委任审计师
JGZ BL{8 appointed trustee 委任的受托人
8EYkQ appointer 委任人
qgB_=Q#E apportioned pro rata 按比例分摊
@F>D+=hS apportionment 分配；分摊
[>9is=>o. Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
i~72bMwsA apportionment formula 分摊方程式
=pr7G+_u apportionment of estate duty 遗产税的分摊
XP}<N&j appraisal 估价；评估
~M$Wd2Th appreciable growth 可观增长
G/W>S,( appreciable impact 显着影响
} B^tL$k appreciable increase 可观增长
>Gu M]qn appreciation 增值；升值
.Y|!:t| appreciation against other currencies 相对其他货币升值
$Kd>:f=A appreciation of the exchange value of Hong Kong dollar 港元汇值上升
7$#u appreciation tax 增值税
UZ";a 453r appropriation 拨款；拨用；拨付
HKe K <V appropriation account 拨款帐目
BLFdHB.$T Appropriation Bill 拨款法案
8,|k ao: appropriation-in-aid system 补助拨款办法
3$ /IC@+ approved assets 核准资产
';" VDLb3 approved basket stock 认可一篮子证券
MOC/KNb approved budget 核准预算
YZ7.1`8 approved charitable donation 认可慈善捐款
A(X KyEx approved charitable institution 认可慈善机构
j1Ezf=N6` approved currency 核准货币；认可货币
4z)]@:`}z approved estimates 核准预算
{[F A # approved estimates of expenditure 核准开支预算
a.Vuu)+Quw approved overseas insurer 核准海外保险人
d5 -qZ{ W approved overseas trust company 核准海外信托公司
<naz+QK' approved pooled investment fund 核准汇集投资基金
}2oc#0 approved provident fund scheme 认可公积金计划
0 "#HJA44 approved provision 核准拨款
.]Z"C&"N] approved redeemable share 核准可赎回股份
| ?9HU~B approved regional stock 认可地区性证券
)}v l\7= approved retirement scheme 认可退休金计划
P
{'b: C approved subordinated loan 核准附属贷款
`_h&glMJ,q arbitrage 套戥；套汇；套利
R#KU^]"( arbitrageur 套戥者；套汇者
#E]59_
arbitrary amount 临时款项
<N @Gu!N8 arrangement 措施；安排；协定
7 [7"A arrears 欠款
JS77M-A c arrears of pay 欠付薪酬
92{\B-
l arrears of revenue 逾期未收税款；逾期未收的帐项
? ubro 0F: articles of association 组织章程；组织细则；组织章程细则
$d4n"+7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
'> "
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X?Au / "Asia Clear" “亚洲结算系统”
a{e4i t Asia Commercial Bank Ltd. 亚洲商业银行有限公司
\NC3'G:Ii Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Mihg: Asian Development Fund [ADF] 亚洲发展基金
P;*(hY5& Asian dollar bond 亚洲美元债券
:EyD+!LJ Asian dollar market 亚洲美元市场
E"0>yl) Asian dollar rate 亚洲美元利率
>d6| ^h'0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
mc3"`+o Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4+ig'
|o asked price 沽盘；喊价；索价；卖方报价
I:.s_8mH} assessable income 应评税入息
M3AXe]<eC1 assessable loss 应评税亏损
Pc9H0\+Xk assessable profit 应评税利润
zreU')a assessable value 应评税值
iQ{VY
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PW4q~rc=: assessed value 经评估价值
0$nj MnB2l assessment 评税；评定；估价；评税单
#;<Y[hR{P assessment number 评税编号；估价编号
@ |r{;' assessment of additional tax 补加税评税
W9)&!&<o assessment of performance 业绩评估；实绩评价
z)"=:o7 Assessor 评税主任
< vP=zk asset price bubbles 资产价格泡沫
?# fQ~ s asset-backed securities 具资产保证的证券
f!"w5qC^ assets accretion 资产增值
gFh*eC o
assets and liabilities 资产与负债
+h$
9\ assets betterment statement 资产递增表；资产改进表
_-\#i assets lending 实物放款；有抵押贷款
4I7>f]=) assets of the company passing on the death 死者去世时转移的公司资产
W8<%[-r assets pledged as security for liabilities 用作负债抵押的资产
,vDbp?)'U assets portfolio 资产投资组合
d'2A,B~_* assets price 资产价格
HTtnXBJ)*H assets quality 资产质素
saAF+H/= assets realization 资产变现
[
3Hf Q assets refinancing arrangement 资产再集资安排
ctUp=po assets securitization 资产证券化
wS* E(IAl assets situated outside Hong Kong 在香港以外地方的资产
Y ay?=Y{ assets stripping 削减资产；拆卖资产
Mfs?x
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A=4OWV? assignee 承让人
j39wA~ K assignment 转让；转让书；转让契
*`U~?q} assignment of interest 权益转让
9VT;ep assignment of letters patent and trade mark 专利证书及商标转让
xkn;,`t^lJ assignment of property 物业转让；物业转让书
L r<cMK< assignment right 转让权
[gB+C84%% assignor 转让人
F\!
`/4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
{8aT V}Ha2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
B1STG L`nK associate member 附属会员
he4 (hX^ associated body corporate 相联法人团体
Y0>y8U V associated company 相联公司；联属公司
Z}QB.$& associated corporation 相联法团
% `3 jL7| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
xfQ1T)F3g 公认会计师公会〔英国〕
a
=QCp4^ Association of Futures Exchange Brokers 香港期货经纪协会
z:;CX@)* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,s(, S association of underwriters 承保人组织
HP =+<]?{G assumption of control 接管
5m*,8 ]!- assurance 担保；保险；转易；转易书
c|%6e(g"L assurance of interest 权益的转易
^s=8!=A( at 19XX price 按一九ＸＸ年价格计算
C]#,+q* at a discount 按赔价计算；按贴水价格计算；打折扣
PM+[, H at a premium 按溢价计算；按升水价格计算
B3 BN`mdn> at call 通知付款；按通知
G2Zer=rC at constant market price 按固定市价计算
*or(1DXP8 at constant price 按固定价格计算
]oxZ77ciL at cost 按成本计算
1qch]1
^G at current market price 按当时市价计算；按现时市价计算
0mn w{fE8_ at current price 按当时价格计算；按现时价格计算
]!
dTG at factor cost 按要素成本计算；按生产要素成本计算
PdCEUh\>y at money-of-the-day price 按付款当日价格计算
9my^ Y9B at or better 按指定或较佳价位〔买卖指令〕
q7!{?\T% at par 按面值计算；平价
] @'!lh Li at sight 见票即付
xU vs: at the close 按收市盘
$k?>DP 4 at the opening 按开市盘
Y} /-C3) attestation 见证；见证条款
P%6~&woF at-the-money option 平价期权
:
'c&,oLY attorney 受权人；受托代表人
xmG<]WF>E attornment 新拥有人承认书
{FG j] * attributable profit 可归属利润
""H?gsL[ attributable share value 可归属股份价值
hj:, S | Auckland Stock Exchange 奥克兰证券交易所
*Uh!>Iv ; auction 拍卖
RpK@?[4s auctioneer 拍卖商
g*Phv|kI audit 审计；核数
'7/)Ot( Audit Commission 审计署
B6"0OIDY" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
/,dz@ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
8QK&_n* audit review 帐目审查
S:Hl/:iV Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
74u &%Rj audited account 审计帐目；经审计的帐目
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8 audited annual account 经审计的周年帐目
yuVs
YV@" audited balance sheet 经审计的资产负债表
GmG 5[?) auditor 核数师；核数主任；审计师
AdmC&!nH auditor's certificate 核数师证明书；审计师证明书
:+Z%; Dc auditor's report 核数师报告；审计师报告
=I4lL]> Aussie bond 澳元债券
S 5U; #H austerity budget 紧缩预算
_&x%^&{ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
C}X\ |J Australia All Ordinaries Index 澳洲所有普通股票指数
#QPjk R|\ Australian Dollar [AUD] 澳元
qLCR ] _* Australian Options Market 澳大利亚期权市场
2|,VqVb Australian Securities Commission 澳洲证券事务监察委员会
Dq Pw#<"H Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!<oe=)Iz| Australian Stock Exchange 澳大利亚证券交易所
TseGXYH Austrian Schilling [ATS] 奥地利先令
~@!bsLSMU authentication 认证；鉴证
z{6Z
11| authority to purchase 委托购买证；委购书
%C0Dw\A*: authorization 认可；核准；授权；授权书
ibw;}^m( authorization by direction 指示授权
D@KlOU{ < authorization by instruction 指令授权
B1gR5p 0 authorization by warrant 令状授权
E@\e$?*X authorization of unit trust 单位信托的认可
LscG Ts, authorized agent 指定代理人
G B^B r6 authorized capital 法定资本
9$Y=orpWxr authorized clerk 出市员
jy lD6IT authorized dealer 认可交易商
QWU[@2@%r authorized financial institution 认可财务机构
$ :6!H:t y authorized fund 认可基金
D=$)n_F authorized fund house 获授权的基金公司；认可基金公司
#z(]xI)" authorized institution 认可机构
6LZCgdS{ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
H+#FSdy# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*v `eUQ: authorized insurer 获授权保险人；获认可承保人
&[9709 (= authorized investment 特准投资项目
r^ XVB`v authorized person 获授权人
j CY %| authorized representative 获授权代表
x38 QD;MT authorized share capital 法定股本
b$7 + ;I; automated quotation system 自动报价系统
~,Qp^"rlW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
YR70BOxK 自动交易系统〔香港期货交易所有限公司〕
*Ly6`HZ9 automatic adjustment mechanism 自动调整机制
[; N'=]` automatic adjustment system 自动调整系统
NlqImM=r, Automatic Clearing House 自动票据交换所
>~f]_puT automatic exchange rates accumulation system 自动化汇率累集系统
d5b%
W3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
N[hG8f automatic teller machine [ATM] 自动柜员机
QP x^_jA autopay 自动转帐
t-AmX ) $ available assets 可用资产
rOYx
b }1 available fiscal reserve 现存财政储备
MA\V[ 32H available profit 可用利润
GY*p?k<i Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
cNrg#Asen& average 平均；平均数；海损
/QQ*8o8 average basic salary 平均基本薪金
Q59suL average consumer expenditure 平均消费开支；一般消费开支
?0.NIu,,o average cost 平均成本
+ 3gp%` c4 average cost of land production 增辟土地平均成本
=w JX 0A| average daily turnover 平均每日成交额
@WhHUd4 s average daily wage rate 平均每日工资率
= M1I> average expenditure pattern 平均开支模式
!Cs_F&l"j average growth rate 平均增长率
qK+5 NF| average net fixed assets 固定资产平均净值
Sdo -nt average of relatives 相对价格平均数
UG^q9 :t average price 平均价格
mDWG7 Asp average propensity to consume 平均消费倾向；一般消费倾向
i%/+5gq average propensity to save 平均储蓄倾向；一般储蓄倾向
nTas~~Q average rate 平均率
# _1`)VS average revenue 平均收入；平均收益
)BE1Q*=
n average stock 平均库存；平均存货
'"^'M Xa average yearly rent 平均年租
(:_$5&i7 avoidance of double taxation 避免双重课税
hp 2t"t avoidance of tax 避税
