A:
CDW| cr{ A share Ａ股；甲类股份
gvo5^O+)HH abatement of tax 减税；减扣免税额
uH 7rt ABN AMRO Bank N.V. 荷兰银行
1DL+=- above-the-line expenditure 线上项目支出；经常预算支出
cXN0D\%` above-the-line receipt 线上项目收入；经常预算收入
;j(*:Nt1 ABSA Asia Limited 南非联合亚洲有限公司
l^o> 7 cM absolute change 绝对数值变更
i= M[$ absolute expenditure 实际开支
) =aq j@v absolute guideline figure 绝对准则数字
<5CQ#^ cK absolute interest 绝对权益
v p d!|/ absolute order of discharge 绝对破产解除令
4xFAFK~lx absolute profit margin 绝对利润幅度
,pkzNe` F absolute value 实值；绝对值
cRf;7G absolutely vested interest 绝对既得权益
~Sd,Tu%: absorbed cost 已吸收成本；已分摊成本
HJ!)&xT absorption 吸收；分摊；合并
@OHNz!Lj:d absorption rate 吸收率；摊配率；分摊率
'Nx"_jQ ACB Finance Limited 亚洲商业财务有限公司
F[ .IF5_ acceptable form of reciprocity 合理的互惠条件
2Y=Q % acceptable rate 适当利率；适当汇率
uHDUuK:Ur acceptance agreement 承兑协议
Kj6+$l acceptance for honour 参加承兑
6e}T
zc\@( acceptor 承兑人；接受人；受票人
A? )(^ acceptor for honour 参加承兑人
v yP_qG accident insurance 意外保险
td#m>S Accident Insurance Association of Hong Kong 香港意外保险公会
+yHzp accident insurance scheme 意外保险计划
e+@.n accident year basis 意外年度基准
7bJM
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accommodation 通融；贷款
>S ?7-2X accommodation bill 通融票据；空头票据
'6 4/2x accommodation party 汇票代发人
jd
8g0^ account balance 帐户余额；帐户结余
!E\J`K0_e account book 帐簿
TC'^O0aZ_ account collected in advance 预收款项
9M-/{D^+< account current book 往来帐簿
* (<3 oIRS account of after-acquired property 事后取得的财产报告
dtq]_HvTJ account of defaulter 拖欠帐目
yAVt[+0 account payable 应付帐款
v y F(k3W account payee only [A/C payee only] 只可转帐；存入收款人帐户
UI w6~a3E account receivable 应收帐款
eYRm:KC account receivable report 应收帐款报表
YA^g [, account statement 结单；帐单；会计财务报表
,[Z;"wE account title 帐户名称；会计科目
knZ<V%/e accountant's report 会计师报告
1uhSP!b Accountant's Report Rules 会计师报告规则
i'vjvc~ accounting and auditing procedure 会计与审计程序；会计与核数程序
q]t^6m&- Accounting Arrangements 《会计安排》
!GVxQll[f accounting basis 会计基础
1Aa=&B2 accounting by Official Receiver 破产管理署署长呈交的帐目
Yy0m &3[ Accounting Circular 《会计通告》
<8/lHQ^\) accounting class 会计类别
w+ tO@ accounting date 记帐日期；会计结算日期
rx;zd ? accounting for money 款项核算
k$ } 6Qd Accounting Officer 会计主任
Eh f{Kl accounting period 会计报告期；会计期
=").W \, accounting policy 会计政策；会计方针
Cqk6I gw accounting practice 会计惯例
S>p>$m,
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-n'%MT=Cd accounting record 会计记录
b; 4;WtBO accounting report 会计报告
meV
RdQ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
/-ky'S9 Accounting Society of China 中国会计学会
_u`W$EG
L accounting statement 会计报表
-n~VMLd?@ accounting system 会计制度；会计系统
c^8y/wfok accounting transaction 会计事项；帐务交易
W1J7$ accounting treatment 会计处理
KcjP39@I accounting year 会计年度
c8jq.y v accretion 增值；添加
n _*k
e accrual 应计项目；应累算数目
VN8ao0^d;d accrual basis 应计制；权责发生制
FeFH_ accrual basis accounting 应计制会计；权责发生制会计
,*Yu~ 4 accrue 应累算；应计
!(Y23w* accrued benefit 应累算利益
[ nlW}1)46 accrued charges 应计费用
&u_f:Pog accrued cumulative preference share dividend 应累算的累积优先股股息
SpY%2Y.Dy accrued expenses 应累算费用
O(PG"c accrued interest payable 应付利息；应计未付利息
y85/qg) H^ accrued interest receivable 应收利息；应计未收利息
7=8e| $K_ accrued right 累算权益
j>Htaa accruing profit 应累算的利润
x AD: Z " accumulated fiscal reserve 累积财政储备
?c^0%O p accumulated profit 累积利润；滚存溢利
F XOA1VEg accumulated reserve 累积储备
yg gQ4y6 accumulation of surplus income 累积收益盈余
v >71 ?te acquired assets 既得资产
fgP_NYfOj acquisition 收购；购置；取得
MI@id acquisition cost 购置成本
?j8F5(HF? acquisition expenses 购置费用
B@l/'$ G acquisition of 100% interest 收购全部股权
;%AK< RT acquisition of control 取得控制权
a<M<) {$u acquisition of fixed assets 购置固定资产
^60BQ{ne acquisition of shell “买壳”
V Z;A SA?; acquisition price 收购价
Xb=9~7&,$ act of God 天灾
o+(.P b acting partner 执事合伙人
B&yb%`9],W active market 买卖活跃的市场；交投畅旺的市场；旺市
;X ! sTs active partner 积极参与的合伙人
[(P m\o active trading 交投活跃
@twClk.s actual circulation 实际流通
(yCF pb actual cost 实际成本
#|34(ML actual expenditure 实际开支；实际支出
;z>)&F actual income 实际入息；实际收入；实际收益
hX]vZR&R actual market 现货市场
(<pc4 #B@* actual price 现货价；实际价格
=$IjN v (? actual profit 实际利润
jyf[O - actual quotation 实盘；实际价位；实际报价
-V k+zEht actual year basis 按实际年度计算
nqt;Ge
M actuals 实货
&V[m{. actuarial investigation 精算调查
q7C>A`w actuarial principle 精算原则
XU .FLN e actuarial report 精算师报告
WLEjRx Actuarial Society of Hong Kong 香港精算学会
uHUicZf. actuarial valuation 精算师估值
V7!x-E/ actuary 精算师
C9U~lcIS ad referendum agreement 暂定协议；有待覆核的协定
*S_eYKSl ad valorem duty 从价税；按值征税
e qQA st#~ ad valorem duty system 从价税制
m#mM2Guxe ad valorem fee 从价费
!h{qO&ZH= ad valorem tariff 从价关税
2`Xy}9N/Y additional allowance 额外免税额
z)r)w?A additional amount for unexpired risk 未过期风险的额外款额
HP2]b?C additional assessable profit 补加应评税利润
#m6 eG&a additional assessment 补加评税
_U)DL=a' additional commitment 额外承担
INsc!xOQ additional commitment vote 额外承担拨款
e;56 }w additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
E/9 U0 additional dependent parent allowance 供养父母额外免税额
_ pM&Ya additional provision 额外拨款
C$xU!9K[+ additional stamp duty 附加印花税
_gjsAbM additional tax 补加税罚款；补加税款
cTFyF) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
rE-Xv.
| adjudged bankrupt 被裁定破产
CEE`nn adjudicated bankrupt 裁定破产人
;Id%{1 adjudication fee 裁定费；评定印花税额手续费；评估契据费
6)kF!/J adjudication of bankruptcy 裁定破产；宣告破产
69 R8 #M adjudication of insolvency 裁定无力偿还债务
:Q=Jn?Gjb adjusted actual 经调整的实数；调整后的实数
1GVJ3VXt adjusted current assets 经调整的流动资产；调整后的流动资产
74rz~ZM
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e;R5A6| adjusted liabilities 经调整的负债；调整后的负债
B i?DmrH adjusted loss 经调整的亏损；调整后的亏损
/+ v l({vV 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
7$+n"Cfm adjusted profit 经调整的利润；调整后的利润
'Uew(o adjusted surplus 经调整的盈余额；调整后的盈余额
(CS"s+y1 adjusted value 经调整的价值；调整后的价值
HjV3PFg
adjustment 调整；修订；理算〔保险〕
-4o6 OkK< adjustment centre 调剂中心
.OVI Qxf adjustment lag 调整过程的时间差距；调整时差
n M1U=Du adjustment mechanism 调整机制
BDyOX6 adjustment of loss 亏损调整
E%
Ce/n adjustment process 调整过程；调整程序
hV I
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Y(ly0U} administered exchange rate 受管制汇率
r>sk@[4h Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@!&\Z[", administration expenses 行政费用
\ aQB zEX administration fee 手续费；行政费
]L%qfy4 administration in bankruptcy 破产管理
Q2iS0# administration order 遗产管理令
aHe/MucK administrator 管理人；遗产管理人
,2/qQD n/ administrator of the estate 遗产管理人
a1B_w#?8 admission of debt 债项承认书
0n|op:]BHM admission of proof 接纳债权证明
bN@V=C 3 advance 放贷款项；垫付款项；预支款项；预付款项
ZkkXITQkPM advance account 暂支帐目；预付款帐户
@k n0f` advance compensation 预付补偿金
5zX;/n~ advance from shareholder 股东垫款
/i$E |[ advance pending reimbursement 预支以待日后付还
_` |Hk2O advanced economy 先进经济体系
g= k}6"F~ advancement 预付；预付财产
2c @R!* advances warrant 垫款令
5b R;R{:x advancing 贷出
f@Rn& &- adverse balance 逆差
:f?\ mVS+ adverse exchange 逆汇
mdR:XuRD"t advertisement addressed to shareholders 在报章刊登的致股东通告
|S|0'C* advice for collection 托收通知书
~T9%%W[ advice of drawing 提款通知书；汇票通知书
R$4&>VBu advice of payment 付款通知
E$; =*0w Advisory Committee [Securities and Futures Commission]
oJbD|m 谘询委员会〔证券及期货事务监察委员会〕
wIz<Y{HA= Advisory Committee on Diversification 经济多元化谘询委员会
.a1WwI
affidavit 誓章；遗产申报誓章
]d}Z2I' affidavit of no receipt 述明无收款的誓章
<ZxxlJS)6 affiliate 联号；联营公司；附属公司
k:Sxs+)?1 affiliated company 附属公司；联号；联营公司
(m4`l_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
pHEhB9_A! affordability 负担能力
YA O,
rh African Development Bank [AfDB] 非洲开发银行
Wo 2TU! after-acquired property 事后取得的财产
8i=J(5= after-hours dealing 市后交易
2ixg
ix after-tax profit 税后盈利；税后利润；税后溢利
}BS.OK? agency agreement 代理协议
%* lOzC agency expenses 代理机构的开支
t&^9o $ agency fee 代理费
]tL9 y< Agency Law 《代理法》
PuqT&|wP l agent 代理人；承销人
ehl) {Dd^ agent of company 公司代理人
-$J\BkI agent's fee 代理人费；经纪费
#"fBF/ Q aggregate 总计；总数；总体数字
/Y:&307q aggregate amount 总款额；总额
RrRrB"!8nR aggregate assets and liabilities 总体资产与负债
N_lQz(nG/2 aggregate at constant price 按固定价格计算的总体数字
la>:%SD aggregate demand 总需求
;BUJ5 aggregate gross position 总持仓量
4=td}% aggregate limit 总限额
CTQF+Oe8O aggregate of salaries tax 合计薪俸税
[URo# aggregate performance 总体表现；总体业绩
fi ^ I1*S aggregate supply 总体供应
b[< r+e8 aggregate surplus 总盈余
`@q[&^ aggregate total 整体总额
u~7mH aggregate value 总值；合计价值
xV[X#.3 aggregated basis 合计基准
OF&{mJH"g' aggregated net chargeable income 合计应课税入息实额
RiqYC3Ka aggregation 合并计算；合计；总和
M?T b9c?` aggregation of incomes of husband and wife 夫妇入息合并计算
T_|%n F-+ aggregation of property 财产的总和
' 8K5=|!J agio 差价；贴水
i,1=5@rw5 Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
2W: R{dHE Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3
HOJCgit 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Gf( hN|X. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z %{ Z 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
e`zx#v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
oa$-o/DhB 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{m ~.'DU agreement for a settlement 授产协议
\7rF fN3 agreement for assignment 转让协议
(+ q#kKR agreement for sale 售卖协议；买卖协议
>=BH$4Ce agreement for sale and purchase 买卖协议
ggtGecKm agreement for the payment of interest 支付利息协议
?TA%P6Lw agreement for the repayment of money 还款协议
;=
^ kTb`X agreement of reinsurance 再保险协议
_^;+_6&[ Agricultural Bank of China 中国农业银行
U>?q |(u air passenger departure tax 飞机乘客离境税
q&OF? z7H Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
VI7f} airport tax 机场税
$mOVo'2 alcohol duty 酒精税
nXPl\|pXt alienation 让与；让渡；转让
^F2 OTz4n alimony 生活费；赡养费
`!WtKqr%B All Ordinaries Index [AOI] 所有普通股指数
Joe U J3N all risks 全险；综合险
I[,t f! All Sales Record for Stock Market 《股票市场成交报告》
/(Mi2$@v1 Allied Capital Resources Limited 新联财务有限公司
cO/%;HEV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
e^2e[rp0 allocation letter 拨款信件
ya7PF~:E- allocation of fund 分配款项；预留款项
F5la:0fb allocation of profit 利润分配；溢利分配
!=%0 allocation warrant 拨款令
)rcFBD{vM allotment 分配；配股
\Jm fQrBQ allotment notice 股份配售通知；配股通知
)a"rj5~- allotment of shares 股份分配
.XDY1~w0 allowable 可获宽免；免税的
U$jw8I'. allowable business loss 可扣除的营业亏损
D#Qfa!=g allowable expenses 可扣税的支出
afrU>#+" allowance 免税额；津贴；备抵；准备金
Bu|U z0Y allowance for debts 债项的免税额
hbl%<ItI49 allowance for depreciation by wear and tear 耗损折旧免税额
z{XN1'/V allowance for funeral expenses 殡殓费的免税额
&c!d}pU} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8axz`2 ` allowance for repairs and outgoings 修葺及支出方面的免税额
!-% fCg(B allowance to debtor 给债务人的津贴
I3sH8/* alteration of capital 资本更改
gwVfiXR4 alternate trustee 候补受托人
wMF o8;L amalgamation 合并
-7jP'l=h ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
J |4q9$ ambit of charges 征税范围；收费范围
xS.Rpx/8 amended valuation 经修订的估值
X 'D ~#r American Commodities Exchange 美国商品交易所
:sO^b*e / American Express Bank Limited 美国运通银行
;VM',40 American Stock Exchange 美国证券交易所
VG FWF3s amortization 摊销
8/q6vk>< amount due from banks 存放银行同业的款项
j 7 r! N^ amount due from banks abroad 存放海外银行同业的款项
$p_FrN{ amount due from holding companies 控股公司欠款
[4qCW{x._ amount due from local banks 存放本港银行同业的款项
Xc )V; 1 amount due to banks 银行同业的存款
%f??O|O3 amount due to banks abroad 海外银行同业的存款
h M{&if amount due to holding companies 控股公司存款
~{69&T}9 amount due to local banks 本港银行同业的存款
Arvxl(R\4 amount due to outport banks 外埠银行同业的存款
5W hR | amount for note issue 发行纸币的款额
"p]F q, amount of bond 担保契据的款额
+!_?f'kv` amount of consideration 代价款额
0u0<) gdX amount of contribution 供款数额
ifA=qn0=} amount of indebtedness 负债款额
cfZG3 " amount of principal of the loan 贷款本金额
Bfh[C]yy amount of rates chargeable 应征差饷数额
b-Fv
vA amount of share capital 股本额
tF:'Y ~3 p amount of sums assured 承保款额
J6m`XC amount of variation 变动幅度
-anLp8G* amount of vote 拨款数额
BP f;!. amount payable 应付款额
n0nf;E amount receivable 应收款额
e| AA7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
g~q+a- analysis 分析
~vf&JH'! ancillary risk 附属风险
>)5=6{x annual account 周年帐目；周年帐目报表；年度决算；年结
s=)0y$ annual accounting date 年结日期
t :A,pT3 annual allowance 每年免税额；年积金；年度津贴；年津
Y# <38+Gd annual balance 年度余额
HbQvu@ annual disposable income 每年可动用收入
#Bo / 1G= annual estimates 周年预算
P<+y%g(({ annual fee 年费
m3| KIUP annual general meeting 周年大会
%y@ iA91K annual growth rate 年增率；每年增长率
@\~qXz{6J annual long-term supplement 长期个案每年补助金
!A R$JUn X annual pensionable emolument 可供计算退休金的年薪
6Mpbmf r annual report 年报
r 5$ ( Annual Report on the Consumer Price Index 《消费物价指数年报》
*~p~IX{ annual return 周年报表；周年申报表；每年报税表格
[w iI Annual Return Rules 《周年报表规则》
y &y(<
annual review of consumer prices 每年消费物价回顾
5fh@nR annual roll-forward basis 逐年延展方式
lHYu- }TNP annual salary 年薪
= mn jIp annual statement 年度报表；年度决算表
m~K[ +P 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
HSt|Ua.c/h annuitant 年金受益人
|=OO$z;q| annuity 年金
$Cu/!GA4.> annuity contract 年金合约
*q5 '~)W< annuity on human life 人寿年金
]mU,y$IQ antecedent debt 先前的债项
0 O{Y
Vk` ante-dated cheque 倒填日期支票
!;Mh5*- anticipated expenditure 预期开支
FV[6">;g anticipated net profit 预期纯利
o]NL_SM_ anticipated revenue 预期收入
#=WDJ T: anti-inflation measure 反通货膨胀措施
V/j ]UK0$ anti-inflationary stance 反通货膨胀立场
a
S-
r ng apparent deficit 表面赤字
dEXHd@"H apparent financial solvency 表面偿债能力
Pn{yk`6E apparent partner 表面合伙人
-KRHcr \ application for personal assessment 个人入息课税申请书
@5gZK[ ?|I application of fund 资金应用
?FRR"; application to release as liquidator and to destruct the books of accounts and documents
Y^dVNC3vd 申请免除清盘人职务及毁灭帐簿与文件
{HqwpB \@ appointed actuary 委任精算师
#Id.MLHxA_ appointed auditor 委任核数师；委任审计师
1SBc:!2 appointed trustee 委任的受托人
qa ![oMKc appointer 委任人
)k&pp^q\ apportioned pro rata 按比例分摊
ujcS>XN,1 apportionment 分配；分摊
`92 D]^g Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ar kFC apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
9X&Xs/B appraisal 估价；评估
F" a^ `E& appreciable growth 可观增长
~qNpPIrGr appreciable impact 显着影响
Q^Ln` zMe appreciable increase 可观增长
dRZor gar appreciation 增值；升值
{d$S~ appreciation against other currencies 相对其他货币升值
=J8)Z'Jr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
.}fc*2.' appreciation tax 增值税
MCma3^/1 appropriation 拨款；拨用；拨付
H+zn:j@ ~L appropriation account 拨款帐目
\Rn.ug Appropriation Bill 拨款法案
PMZd z>>T appropriation-in-aid system 补助拨款办法
VGcl)fIqw? approved assets 核准资产
#e%.z+7I approved basket stock 认可一篮子证券
'Rfvr7G/? approved budget 核准预算
PiB)p UYj approved charitable donation 认可慈善捐款
}\u~He% approved charitable institution 认可慈善机构
TJY$<: approved currency 核准货币；认可货币
98C ~%+ approved estimates 核准预算
[Hdk=p approved estimates of expenditure 核准开支预算
K.
G#[ approved overseas insurer 核准海外保险人
Y=G *[G# approved overseas trust company 核准海外信托公司
}wR)p approved pooled investment fund 核准汇集投资基金
4qda!% approved provident fund scheme 认可公积金计划
4x'^? 0H@ approved provision 核准拨款
1elx~5v1.= approved redeemable share 核准可赎回股份
y_"G Mw approved regional stock 认可地区性证券
)EO/P+& approved retirement scheme 认可退休金计划
I#l9 approved subordinated loan 核准附属贷款
%9mCgHQ9 arbitrage 套戥；套汇；套利
P's <M arbitrageur 套戥者；套汇者
T
GMHo{ ] arbitrary amount 临时款项
89l_%To arrangement 措施；安排；协定
}jU{RR%6B arrears 欠款
9[N' HpQ3 arrears of pay 欠付薪酬
KHr8\qLH arrears of revenue 逾期未收税款；逾期未收的帐项
]_BG"IR!.. articles of association 组织章程；组织细则；组织章程细则
"E pE!jh Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
17D1 67\X ascertainment of profit 确定利润
af{;4Cr "Asia Clear" “亚洲结算系统”
!W$3p'8Tu Asia Commercial Bank Ltd. 亚洲商业银行有限公司
K=sQ_j. &Z Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
[ur/ ` Asian Development Fund [ADF] 亚洲发展基金
mC~W/KReA Asian dollar bond 亚洲美元债券
c%~'[W04\ Asian dollar market 亚洲美元市场
{yyg= AMz Asian dollar rate 亚洲美元利率
C>68$wd> Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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2 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j<deTK;. asked price 沽盘；喊价；索价；卖方报价
glHag"( assessable income 应评税入息
wX 41R]pF assessable loss 应评税亏损
6X|KKsPzX assessable profit 应评税利润
$
O!f*lG assessable value 应评税值
@YwaOc_% assessed profit 估定利润
D~f.)kkC4 assessed value 经评估价值
.M>u:,v assessment 评税；评定；估价；评税单
RAE|eTnna assessment number 评税编号；估价编号
Q X@&~ assessment of additional tax 补加税评税
R l5} W\& assessment of performance 业绩评估；实绩评价
N#.IpY'7Ze Assessor 评税主任
`ss ]\46> asset price bubbles 资产价格泡沫
NkO$
M asset-backed securities 具资产保证的证券
(f#W:]o/ assets accretion 资产增值
LO"HwN43h assets and liabilities 资产与负债
bf;IJ|v^ assets betterment statement 资产递增表；资产改进表
4kX x(FE assets lending 实物放款；有抵押贷款
1Y9Ye?~jd assets of the company passing on the death 死者去世时转移的公司资产
{bETHPCf assets pledged as security for liabilities 用作负债抵押的资产
M~662]Ekk assets portfolio 资产投资组合
FeV=4tsy assets price 资产价格
UjKHGsDi4 assets quality 资产质素
D'nV
& m assets realization 资产变现
&I(|aZx?J assets refinancing arrangement 资产再集资安排
)%j)*Ymz; assets securitization 资产证券化
R:.7 c(s assets situated outside Hong Kong 在香港以外地方的资产
Jy|Mfl%d assets stripping 削减资产；拆卖资产
KktTR`W assets value 资产值
RM<\bZPc assignee 承让人
T)C assignment 转让；转让书；转让契
Fah}#, assignment of interest 权益转让
"\_}"0 H assignment of letters patent and trade mark 专利证书及商标转让
M.OWw#?p:_ assignment of property 物业转让；物业转让书
5 h{Hf]A assignment right 转让权
LnJ7i"Q assignor 转让人
coLn };W2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
0>e>G (4(8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
P;_dil G associate member 附属会员
jB1\L< P associated body corporate 相联法人团体
9q8
rf\& associated company 相联公司；联属公司
|x5 w;= associated corporation 相联法团
W'
2)$e Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S'@"a%EV 公认会计师公会〔英国〕
kT$4 X0} Association of Futures Exchange Brokers 香港期货经纪协会
2PeI+!7s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
h,p&/oU4U association of underwriters 承保人组织
2! 6Kz q assumption of control 接管
y mE`V assurance 担保；保险；转易；转易书
VR:b1XWX assurance of interest 权益的转易
_ SFD}w3b$ at 19XX price 按一九ＸＸ年价格计算
g<lX Xj2 at a discount 按赔价计算；按贴水价格计算；打折扣
c//W# V2Q at a premium 按溢价计算；按升水价格计算
*(k=!`4( at call 通知付款；按通知
j_H
T at constant market price 按固定市价计算
6nq.~f2` at constant price 按固定价格计算
', &MYm\ at cost 按成本计算
!< X_XA at current market price 按当时市价计算；按现时市价计算
?,8b-U#A1 at current price 按当时价格计算；按现时价格计算
=:0(&NCRq at factor cost 按要素成本计算；按生产要素成本计算
11-uJVO~* at money-of-the-day price 按付款当日价格计算
^y6CV4T+ at or better 按指定或较佳价位〔买卖指令〕
h`GV[Oo : at par 按面值计算；平价
O0{v`|w9+ at sight 见票即付
RCX4;,DHx at the close 按收市盘
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8ykl at the opening 按开市盘
RI*%\~6t? attestation 见证；见证条款
L"-&B$B: at-the-money option 平价期权
. /g#< attorney 受权人；受托代表人
7r;A
wa attornment 新拥有人承认书
=lmh^**4 attributable profit 可归属利润
JR>B<{xB attributable share value 可归属股份价值
.z4FuG,R Auckland Stock Exchange 奥克兰证券交易所
!*ucVv; auction 拍卖
)I$Mh@F auctioneer 拍卖商
S8cFD):q audit 审计；核数
He*L"VpWv Audit Commission 审计署
'Hia6 <m3 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_k@l-Bj 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〕
#FQVhgc audit review 帐目审查
52 A= c1kb Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
[}Iq-sz;0 audited account 审计帐目；经审计的帐目
|V7a26h audited annual account 经审计的周年帐目
(1HN, iJy audited balance sheet 经审计的资产负债表
0z xeA +U auditor 核数师；核数主任；审计师
MtB :H*pM auditor's certificate 核数师证明书；审计师证明书
_
o(h]G1]. auditor's report 核数师报告；审计师报告
lyeoSd1AN Aussie bond 澳元债券
Y'~&%|9+T austerity budget 紧缩预算
c,fedH ; Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[aC9vEso! Australia All Ordinaries Index 澳洲所有普通股票指数
,5? M RqCM Australian Dollar [AUD] 澳元
l85" C Australian Options Market 澳大利亚期权市场
0cbF.Um8 Australian Securities Commission 澳洲证券事务监察委员会
v %- V|L Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!{XO#e Australian Stock Exchange 澳大利亚证券交易所
PWU#` >4 Austrian Schilling [ATS] 奥地利先令
\*
#4 authentication 认证；鉴证
.KSGma6] authority to purchase 委托购买证；委购书
?!66yn authorization 认可；核准；授权；授权书
`qgJE_GC authorization by direction 指示授权
O g npzN authorization by instruction 指令授权
K!~ ](_W! authorization by warrant 令状授权
K \ ]r authorization of unit trust 单位信托的认可
TK>}$.c%+ authorized agent 指定代理人
F{+`F<r authorized capital 法定资本
OR9){qP authorized clerk 出市员
t*#&y:RG authorized dealer 认可交易商
gD\}CxtG authorized financial institution 认可财务机构
u5_fM*Ka authorized fund 认可基金
ATH z~a authorized fund house 获授权的基金公司；认可基金公司
[)pT{QA authorized institution 认可机构
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authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
BSf"'0I& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
u\wd<<I'] authorized insurer 获授权保险人；获认可承保人
qh 3f authorized investment 特准投资项目
!/zj7z
! authorized person 获授权人
Z#O3s:` authorized representative 获授权代表
_JDr?Kg authorized share capital 法定股本
PsnU5f)` automated quotation system 自动报价系统
C=cTj7Ub Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~] 2R + 自动交易系统〔香港期货交易所有限公司〕
CQ[-Cp7 automatic adjustment mechanism 自动调整机制
9R[','x automatic adjustment system 自动调整系统
$C/Gn~k 5 Automatic Clearing House 自动票据交换所
y|se^dn automatic exchange rates accumulation system 自动化汇率累集系统
Hdx|k=-Q^ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z(eSnV_RL automatic teller machine [ATM] 自动柜员机
NZ5 ~\k autopay 自动转帐
nE;gM1I available assets 可用资产
F! e`i-xt available fiscal reserve 现存财政储备
TbVL71c available profit 可用利润
^'4uTbxP_! Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
m~eWQ_a]C@ average 平均；平均数；海损
h6N}sLM{0 average basic salary 平均基本薪金
"-?Y UY` average consumer expenditure 平均消费开支；一般消费开支
z-G (!]: average cost 平均成本
(^9M9+L[i average cost of land production 增辟土地平均成本
;I'/.gW;{ average daily turnover 平均每日成交额
nL!@#{ z average daily wage rate 平均每日工资率
B v c=gW average expenditure pattern 平均开支模式
%5gJ6>@6Z average growth rate 平均增长率
tV9 C33 average net fixed assets 固定资产平均净值
a)Ek~{9 average of relatives 相对价格平均数
I >#ChV)(# average price 平均价格
<UdD@(iZ# average propensity to consume 平均消费倾向；一般消费倾向
~S!kn1&O average propensity to save 平均储蓄倾向；一般储蓄倾向
&:*+p-!2< average rate 平均率
%#a%Lu q average revenue 平均收入；平均收益
<GRf%zJ average stock 平均库存；平均存货
9A(K_ d-!H average yearly rent 平均年租
+GU16+w~E avoidance of double taxation 避免双重课税
\k_3IP?o= avoidance of tax 避税
