A:
$.a<b^.Xi A share Ａ股；甲类股份
s+#gH@c abatement of tax 减税；减扣免税额
Nv,1F ABN AMRO Bank N.V. 荷兰银行
aqQ
YU5l4~ above-the-line expenditure 线上项目支出；经常预算支出
-+Axa[,5= above-the-line receipt 线上项目收入；经常预算收入
|F =!0Id< ABSA Asia Limited 南非联合亚洲有限公司
9E'fM absolute change 绝对数值变更
1p[C5j3 absolute expenditure 实际开支
Q>8F&p?R absolute guideline figure 绝对准则数字
$A;jl`ng absolute interest 绝对权益
Iojyku\W. absolute order of discharge 绝对破产解除令
)a
AKO` absolute profit margin 绝对利润幅度
;PCnEs absolute value 实值；绝对值
P^&%T?Y6z absolutely vested interest 绝对既得权益
[CL .X il= absorbed cost 已吸收成本；已分摊成本
B 7zyMh absorption 吸收；分摊；合并
n+Q UT absorption rate 吸收率；摊配率；分摊率
IppzQ0'=y1 ACB Finance Limited 亚洲商业财务有限公司
ROlef;/A acceptable form of reciprocity 合理的互惠条件
]VtVw^ ir acceptable rate 适当利率；适当汇率
K+ZJSfO6 acceptance agreement 承兑协议
Yz(k4K
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acceptance for honour 参加承兑
H .*:+ acceptor 承兑人；接受人；受票人
gqV66xmJ3 acceptor for honour 参加承兑人
!~Gx@Ro accident insurance 意外保险
\X.C YkgK Accident Insurance Association of Hong Kong 香港意外保险公会
Dk8
O*B accident insurance scheme 意外保险计划
@ol=gBU accident year basis 意外年度基准
+Z> Y// accommodation 通融；贷款
QK% Nt accommodation bill 通融票据；空头票据
C))5,aX accommodation party 汇票代发人
5p So`) account balance 帐户余额；帐户结余
&.X lXihnt account book 帐簿
% `Q[?(z account collected in advance 预收款项
701a%Jq_2 account current book 往来帐簿
j5Kw0Wy7 account of after-acquired property 事后取得的财产报告
a%| I'r account of defaulter 拖欠帐目
qTSyy= account payable 应付帐款
lS@0 $ account payee only [A/C payee only] 只可转帐；存入收款人帐户
jf&B5>-x account receivable 应收帐款
V`P8oIOh] account receivable report 应收帐款报表
^*s DJ # account statement 结单；帐单；会计财务报表
3y^PKI Irt account title 帐户名称；会计科目
paKur%2u accountant's report 会计师报告
O2i7w1t Accountant's Report Rules 会计师报告规则
v. iHgh accounting and auditing procedure 会计与审计程序；会计与核数程序
w`BY>Xft0 Accounting Arrangements 《会计安排》
n/W@H Im# accounting basis 会计基础
5OEo(& accounting by Official Receiver 破产管理署署长呈交的帐目
9mE6 Cp.Wv Accounting Circular 《会计通告》
+kA>^ accounting class 会计类别
6/ -] accounting date 记帐日期；会计结算日期
*Jn Y0xP accounting for money 款项核算
>+ ,w2m@0 Accounting Officer 会计主任
,+w9_Gy2H accounting period 会计报告期；会计期
SEf RU` accounting policy 会计政策；会计方针
v
C23 accounting practice 会计惯例
rR Kbs@1M accounting principle 会计准则
[U5@m]>^ accounting record 会计记录
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#Qm7s- accounting report 会计报告
{F! /\ 2a Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^b M \:z"M Accounting Society of China 中国会计学会
[8C|v61Y accounting statement 会计报表
cI Sugk~ accounting system 会计制度；会计系统
@%lkRU) accounting transaction 会计事项；帐务交易
#|PPkg%v< accounting treatment 会计处理
epicY accounting year 会计年度
^VC /tJ accretion 增值；添加
^C=dq(i=[ accrual 应计项目；应累算数目
q t(+X accrual basis 应计制；权责发生制
jKh:}yl4 accrual basis accounting 应计制会计；权责发生制会计
FR9w0{o accrue 应累算；应计
e{EC# %x_ accrued benefit 应累算利益
W
[* Go accrued charges 应计费用
eOoqH$
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qX[{_$^Q accrued expenses 应累算费用
Iuyq!R4:7 accrued interest payable 应付利息；应计未付利息
Y #,&Tu accrued interest receivable 应收利息；应计未收利息
^h $^j accrued right 累算权益
t[e]AU[} accruing profit 应累算的利润
0OXl `V`w accumulated fiscal reserve 累积财政储备
Ucx"\/" accumulated profit 累积利润；滚存溢利
H#S`m accumulated reserve 累积储备
)/t&a$[ accumulation of surplus income 累积收益盈余
)3IUKz%\6p acquired assets 既得资产
8(Cs<C! acquisition 收购；购置；取得
ZaBmH|k acquisition cost 购置成本
L6?~<#-m\M acquisition expenses 购置费用
T@Bu Fr`]< acquisition of 100% interest 收购全部股权
E< ILZpP acquisition of control 取得控制权
3'Hz,qP acquisition of fixed assets 购置固定资产
/Rf,Rjs acquisition of shell “买壳”
S:K$fFcJ acquisition price 收购价
v <Ywfb act of God 天灾
bUsX ~R- acting partner 执事合伙人
csd9[=HW/Q active market 买卖活跃的市场；交投畅旺的市场；旺市
hj=qWGR gI active partner 积极参与的合伙人
~<.{z ]*O active trading 交投活跃
}4g$ aTc actual circulation 实际流通
dB)-qL8,2 actual cost 实际成本
4(91T actual expenditure 实际开支；实际支出
bv;. 6C(T< actual income 实际入息；实际收入；实际收益
B"sB0NuT/$ actual market 现货市场
.Y|wG<E actual price 现货价；实际价格
C2aA])7 D actual profit 实际利润
48 Jt5Jz_ actual quotation 实盘；实际价位；实际报价
C B`7KK actual year basis 按实际年度计算
S0Ur{!9\#^ actuals 实货
\11+~ actuarial investigation 精算调查
`g_r<EY8/ actuarial principle 精算原则
bU/4KZ'-^ actuarial report 精算师报告
(j~T7og Actuarial Society of Hong Kong 香港精算学会
V.9p4k` actuarial valuation 精算师估值
K^6d_b& actuary 精算师
YV _ 7 .+A ad referendum agreement 暂定协议；有待覆核的协定
b9ud8wLE[ ad valorem duty 从价税；按值征税
@tJ4^<`P{ ad valorem duty system 从价税制
+J85Re ` ad valorem fee 从价费
8f<y~L_(` ad valorem tariff 从价关税
<$@I*xk[ additional allowance 额外免税额
c^O&A\+; additional amount for unexpired risk 未过期风险的额外款额
>S-JAPuO additional assessable profit 补加应评税利润
) "?eug}D additional assessment 补加评税
HYmUD74FR additional commitment 额外承担
F\hVunPVx additional commitment vote 额外承担拨款
DSRmFxkk additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
A|,qjiEJCc additional dependent parent allowance 供养父母额外免税额
xFekSH7[F additional provision 额外拨款
z(8G=C additional stamp duty 附加印花税
b\KbF/ T additional tax 补加税罚款；补加税款
-Bl^TT Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
>& Oql9_ adjudged bankrupt 被裁定破产
98)C
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K@JaN/OM adjudication fee 裁定费；评定印花税额手续费；评估契据费
<[D>[ adjudication of bankruptcy 裁定破产；宣告破产
&XdTY + adjudication of insolvency 裁定无力偿还债务
R8: 5N3Fx adjusted actual 经调整的实数；调整后的实数
~#4FL<W adjusted current assets 经调整的流动资产；调整后的流动资产
SB08-G2 adjusted figure 经调整的数字；调整后的数额
/Wcx%P adjusted liabilities 经调整的负债；调整后的负债
6-uLK'E adjusted loss 经调整的亏损；调整后的亏损
c{dabzL y adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
!zm;C@}ln adjusted profit 经调整的利润；调整后的利润
%$kd`Rl} adjusted surplus 经调整的盈余额；调整后的盈余额
#Q)r6V: adjusted value 经调整的价值；调整后的价值
!V(r
p 80 adjustment 调整；修订；理算〔保险〕
MoQ\~/Z| adjustment centre 调剂中心
Q xA( *1 adjustment lag 调整过程的时间差距；调整时差
122s 7A adjustment mechanism 调整机制
^[r1Dk adjustment of loss 亏损调整
7i{(,: adjustment process 调整过程；调整程序
kx d*B
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W1M322]>L administered exchange rate 受管制汇率
$/|) ,n Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
uoOUgNwGg administration expenses 行政费用
: \q apF V administration fee 手续费；行政费
8Z_ 4%vUBg administration in bankruptcy 破产管理
`F o/RZOW administration order 遗产管理令
|,5|ZpgL administrator 管理人；遗产管理人
^r .CUhx) administrator of the estate 遗产管理人
4oH ,_sr admission of debt 债项承认书
wB wTJCX admission of proof 接纳债权证明
r8eJ&-Yi{Z advance 放贷款项；垫付款项；预支款项；预付款项
_<{<b advance account 暂支帐目；预付款帐户
9]w?mHslE advance compensation 预付补偿金
[:#K_EI5% advance from shareholder 股东垫款
}.&;NgZS advance pending reimbursement 预支以待日后付还
G%: 3.:E" advanced economy 先进经济体系
A9 g%> advancement 预付；预付财产
YS){ N=g&' advances warrant 垫款令
;5.&TQT advancing 贷出
-,b+tC<V)0 adverse balance 逆差
~ =iH*AQR adverse exchange 逆汇
72"H#dy%U advertisement addressed to shareholders 在报章刊登的致股东通告
% +Ze$c}X advice for collection 托收通知书
.kg 3>* advice of drawing 提款通知书；汇票通知书
;*< R~HJt advice of payment 付款通知
w6 cl3J& Advisory Committee [Securities and Futures Commission]
W"_<SYV J 谘询委员会〔证券及期货事务监察委员会〕
M1xsGa9h& Advisory Committee on Diversification 经济多元化谘询委员会
rG6G~ |mS affidavit 誓章；遗产申报誓章
T\bP8D affidavit of no receipt 述明无收款的誓章
Z s=A<[ affiliate 联号；联营公司；附属公司
QwWd"Of affiliated company 附属公司；联号；联营公司
'xj5R=V affirmation [estate duty] 非宗教式宣誓〔遗产税〕
+"<+JRI(M5 affordability 负担能力
@}g3\ xLiK African Development Bank [AfDB] 非洲开发银行
[UZ r|F
after-acquired property 事后取得的财产
y T_W\"=8 after-hours dealing 市后交易
X: g5;NT after-tax profit 税后盈利；税后利润；税后溢利
k%cE8c}R;A agency agreement 代理协议
{<gv1Yht agency expenses 代理机构的开支
;Go^)bN
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b; UDgq8v Agency Law 《代理法》
}rfikm agent 代理人；承销人
ApeqbD5g& agent of company 公司代理人
'Tjvq%ks agent's fee 代理人费；经纪费
O;<wD h)Yt aggregate 总计；总数；总体数字
3;BIwb_ aggregate amount 总款额；总额
=b:XL# VA aggregate assets and liabilities 总体资产与负债
{ sC Ni aggregate at constant price 按固定价格计算的总体数字
cZ:j ht aggregate demand 总需求
1l#46?]~ aggregate gross position 总持仓量
F/5G~17 aggregate limit 总限额
?QT6q]|d0+ aggregate of salaries tax 合计薪俸税
A |r3c?q aggregate performance 总体表现；总体业绩
mYg fGPF` aggregate supply 总体供应
"Bf8mEmp aggregate surplus 总盈余
Z5 IWoY aggregate total 整体总额
~ #3{5*
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Cj8&wz}ez aggregated basis 合计基准
W" vLCHTh aggregated net chargeable income 合计应课税入息实额
BjvQ6M{Y"+ aggregation 合并计算；合计；总和
B-C$>H^ aggregation of incomes of husband and wife 夫妇入息合并计算
<3B^5p\/ aggregation of property 财产的总和
J#Hh4Kc agio 差价；贴水
/\ /^= j Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
B&a{,.m&q6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
?`U_|Yo 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
1WMZ$vsQUb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
sq_>^z3T 《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》
M
co:eE Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
E #,"C`&* 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1z6aMd6. agreement for a settlement 授产协议
r V%6 8x9 agreement for assignment 转让协议
NlEyT9 agreement for sale 售卖协议；买卖协议
Zt3sU_ agreement for sale and purchase 买卖协议
p2gdA J agreement for the payment of interest 支付利息协议
EE 1D>I agreement for the repayment of money 还款协议
/ (BS<A agreement of reinsurance 再保险协议
D A
"V) Agricultural Bank of China 中国农业银行
{:gx*4}q8 air passenger departure tax 飞机乘客离境税
, lR(5ZI Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
!
*sXLlS airport tax 机场税
{zcG%b WJ alcohol duty 酒精税
{S=<(A @ alienation 让与；让渡；转让
0(y*EJA$ alimony 生活费；赡养费
%1A8m-u]M All Ordinaries Index [AOI] 所有普通股指数
p WRd I_ all risks 全险；综合险
qB$-H' j:; All Sales Record for Stock Market 《股票市场成交报告》
MeBTc&S< Allied Capital Resources Limited 新联财务有限公司
*LB-V%{|' all-items index [Consumer Price Index] 总指数〔消费物价指数〕
. :j{d} p} allocation letter 拨款信件
#'&-S@/nQs allocation of fund 分配款项；预留款项
CB#2XS>V allocation of profit 利润分配；溢利分配
,'(|, f42 allocation warrant 拨款令
m=6?%'
H} allotment 分配；配股
1- p#}V X allotment notice 股份配售通知；配股通知
YdCl allotment of shares 股份分配
F ` :Q allowable 可获宽免；免税的
aE 07# allowable business loss 可扣除的营业亏损
QIk FX.^ allowable expenses 可扣税的支出
D=a*Xu2zq allowance 免税额；津贴；备抵；准备金
>k"O3Pc@ allowance for debts 债项的免税额
.@&FJYkLYi allowance for depreciation by wear and tear 耗损折旧免税额
EcHZ mf allowance for funeral expenses 殡殓费的免税额
H j
>fg2/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
T/|!^qLF allowance for repairs and outgoings 修葺及支出方面的免税额
K7&]| ^M9 allowance to debtor 给债务人的津贴
] & ]G alteration of capital 资本更改
\>:t={>; alternate trustee 候补受托人
[1(e SH amalgamation 合并
2*D 2j w ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
DL,R~ ambit of charges 征税范围；收费范围
LE}`rW3 amended valuation 经修订的估值
co\?SgE35 American Commodities Exchange 美国商品交易所
X40gJV< American Express Bank Limited 美国运通银行
9q?knMt American Stock Exchange 美国证券交易所
-btNwE6[. amortization 摊销
A/=cGE amount due from banks 存放银行同业的款项
s>G6/TTH6 amount due from banks abroad 存放海外银行同业的款项
DH .` amount due from holding companies 控股公司欠款
M
%zf?>]) amount due from local banks 存放本港银行同业的款项
ek)rsxf1A amount due to banks 银行同业的存款
{@KLN< amount due to banks abroad 海外银行同业的存款
:gRrM)n amount due to holding companies 控股公司存款
R~oY
R,L; amount due to local banks 本港银行同业的存款
0i[t[_sce amount due to outport banks 外埠银行同业的存款
%rs2{Q2k amount for note issue 发行纸币的款额
Aa1#Ew<r amount of bond 担保契据的款额
53uptQ{ amount of consideration 代价款额
]kNxytH\o amount of contribution 供款数额
d
>L8S L amount of indebtedness 负债款额
^e " 4@O" amount of principal of the loan 贷款本金额
|8}y?kAC amount of rates chargeable 应征差饷数额
Pq~#SxA~ amount of share capital 股本额
IJ.H/l}h amount of sums assured 承保款额
N/-(~r[ amount of variation 变动幅度
u@D5SkT amount of vote 拨款数额
>7a
ENKOg: amount payable 应付款额
+q2\3REzx amount receivable 应收款额
hK4 ww"- Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7]u_ analysis 分析
2FL_!;p;2E ancillary risk 附属风险
mn1!A`$ annual account 周年帐目；周年帐目报表；年度决算；年结
~ xam ;]2 annual accounting date 年结日期
"c~``i\G annual allowance 每年免税额；年积金；年度津贴；年津
M97+YM Y) annual balance 年度余额
eiOAbO#U annual disposable income 每年可动用收入
rfdA?X{Q0 annual estimates 周年预算
.nr%c*JUp annual fee 年费
5Mxl( {oI] annual general meeting 周年大会
: 1'1 n annual growth rate 年增率；每年增长率
#\F 8(lZ annual long-term supplement 长期个案每年补助金
6UN{Vjr%` annual pensionable emolument 可供计算退休金的年薪
N<( rP1)`v annual report 年报
*s1o?'e Annual Report on the Consumer Price Index 《消费物价指数年报》
+CEt:KQ annual return 周年报表；周年申报表；每年报税表格
JKYtB XOl Annual Return Rules 《周年报表规则》
9 [E/^
annual review of consumer prices 每年消费物价回顾
mV7_O// annual roll-forward basis 逐年延展方式
Zjc/GO annual salary 年薪
* JW.ca} annual statement 年度报表；年度决算表
GYT0zMMf 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
f b8xs< annuitant 年金受益人
cw
BiT annuity 年金
5*"WS $ annuity contract 年金合约
`E P-Qlm annuity on human life 人寿年金
C`oB [ antecedent debt 先前的债项
|<YF.7r ; ante-dated cheque 倒填日期支票
w `M/0.)V anticipated expenditure 预期开支
jN+2+P%OL anticipated net profit 预期纯利
sGMn m anticipated revenue 预期收入
3z
5"C kzb anti-inflation measure 反通货膨胀措施
]_ y;Igaj anti-inflationary stance 反通货膨胀立场
z_&T>ME apparent deficit 表面赤字
/X\:3P apparent financial solvency 表面偿债能力
n<[H!4 apparent partner 表面合伙人
WdrMp application for personal assessment 个人入息课税申请书
su=]gE@ application of fund 资金应用
Gm\jboef] application to release as liquidator and to destruct the books of accounts and documents
^6 ,}*@ 申请免除清盘人职务及毁灭帐簿与文件
4,6?sTuX appointed actuary 委任精算师
`? f sU appointed auditor 委任核数师；委任审计师
7
(i\? appointed trustee 委任的受托人
"F fP&lF/ appointer 委任人
H:
; S1D apportioned pro rata 按比例分摊
6;\Tps;A apportionment 分配；分摊
'^t(=02J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>3ASr M+>w apportionment formula 分摊方程式
u z>V apportionment of estate duty 遗产税的分摊
k:E+]5 appraisal 估价；评估
Luh*+l-nO appreciable growth 可观增长
EO.}{1m=hx appreciable impact 显着影响
+3;[1dpgf appreciable increase 可观增长
]FO)U appreciation 增值；升值
O$& 4{h` appreciation against other currencies 相对其他货币升值
'~Gk{'Nx" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I*
JSb9r appreciation tax 增值税
7y>{Y$n appropriation 拨款；拨用；拨付
jowR!rqf appropriation account 拨款帐目
&uv7` VT Appropriation Bill 拨款法案
Nxt z1 appropriation-in-aid system 补助拨款办法
^cYt4NHXn approved assets 核准资产
g(zoN0~ approved basket stock 认可一篮子证券
X=b]Whuv approved budget 核准预算
k'Z$# approved charitable donation 认可慈善捐款
Xc@%_ 6 approved charitable institution 认可慈善机构
fyt`$y_E[ approved currency 核准货币；认可货币
q1o)l approved estimates 核准预算
,1-#Z"~c approved estimates of expenditure 核准开支预算
`BZX\LPHm approved overseas insurer 核准海外保险人
+aIy':P approved overseas trust company 核准海外信托公司
yE),GJ-m\< approved pooled investment fund 核准汇集投资基金
I!-5
#bxD approved provident fund scheme 认可公积金计划
H;eOrX {GT approved provision 核准拨款
0 (dXU\Y approved redeemable share 核准可赎回股份
4wQ>HrS)( approved regional stock 认可地区性证券
Lv ?e[GA approved retirement scheme 认可退休金计划
E#cZM> approved subordinated loan 核准附属贷款
e!~x-P5M` arbitrage 套戥；套汇；套利
? v2JuhRe arbitrageur 套戥者；套汇者
VN9C@ ;'$ arbitrary amount 临时款项
VjVL/SO/ arrangement 措施；安排；协定
Nt 'u; 0 arrears 欠款
BPz lt arrears of pay 欠付薪酬
.!hB tR arrears of revenue 逾期未收税款；逾期未收的帐项
(*2kM| articles of association 组织章程；组织细则；组织章程细则
BWN[>H %S Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*b0f)y3RV ascertainment of profit 确定利润
w_!]_6%{b "Asia Clear" “亚洲结算系统”
^ yB>0/{)z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
K+_ $
WT_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$w$4RQk3n Asian Development Fund [ADF] 亚洲发展基金
77I D
82 Asian dollar bond 亚洲美元债券
UF00K1dbz Asian dollar market 亚洲美元市场
c);(+b Asian dollar rate 亚洲美元利率
7Q9zEd" d Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
LMvsYc~]q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M(2c{TT asked price 沽盘；喊价；索价；卖方报价
}TCOm_Y/qL assessable income 应评税入息
w oqP&8a assessable loss 应评税亏损
c*g(R.! assessable profit 应评税利润
~\z\f} w assessable value 应评税值
W|FP j^*t assessed profit 估定利润
vK?{Z ^J][ assessed value 经评估价值
z;_d?S <*m assessment 评税；评定；估价；评税单
Nz&J&\X)tD assessment number 评税编号；估价编号
huau(s0um assessment of additional tax 补加税评税
v* n X assessment of performance 业绩评估；实绩评价
@"m?
# Assessor 评税主任
!.'@3-w] asset price bubbles 资产价格泡沫
W1s4[rL!Ht asset-backed securities 具资产保证的证券
F:CqB| assets accretion 资产增值
K6.*)7$# assets and liabilities 资产与负债
.TURS assets betterment statement 资产递增表；资产改进表
,zLi{a6 assets lending 实物放款；有抵押贷款
=B(zW .Gf assets of the company passing on the death 死者去世时转移的公司资产
k.DDfuKN assets pledged as security for liabilities 用作负债抵押的资产
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wVZ+ assets portfolio 资产投资组合
#GYCU! assets price 资产价格
SZCF db assets quality 资产质素
) tGC&l+?/ assets realization 资产变现
g|PVOY+|^ assets refinancing arrangement 资产再集资安排
nJYcC"f assets securitization 资产证券化
=J,aB p assets situated outside Hong Kong 在香港以外地方的资产
1e;^Mz B" assets stripping 削减资产；拆卖资产
DiAPs_@ assets value 资产值
1X/
q7lR assignee 承让人
?< Dinq assignment 转让；转让书；转让契
33\{S$p assignment of interest 权益转让
+>oVc\$ assignment of letters patent and trade mark 专利证书及商标转让
Got 5(^'c assignment of property 物业转让；物业转让书
o_<o8!]l" assignment right 转让权
#nc{MR#R assignor 转让人
.h^."+TJ associate 有联系的人；有关连人士；相联者；合伙人；联系人
x~}RL-Y2o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
9[|Ql associate member 附属会员
Cl]E rg associated body corporate 相联法人团体
77OH.E|$ associated company 相联公司；联属公司
16 o3ER associated corporation 相联法团
@R?S-*o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
S@zsPz w 公认会计师公会〔英国〕
Nl7"|()e Association of Futures Exchange Brokers 香港期货经纪协会
5 >7ECe* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R{3f5**0 association of underwriters 承保人组织
i
4eb\j assumption of control 接管
. #;Z M[v assurance 担保；保险；转易；转易书
b zmT.! assurance of interest 权益的转易
x<"e } Oo at 19XX price 按一九ＸＸ年价格计算
;*+jCL 2F at a discount 按赔价计算；按贴水价格计算；打折扣
} }Eko7'^ at a premium 按溢价计算；按升水价格计算
zHr1FxD at call 通知付款；按通知
ZYrXa v< at constant market price 按固定市价计算
rZ1${/6 at constant price 按固定价格计算
:M1S*"&: at cost 按成本计算
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~i >:V at current market price 按当时市价计算；按现时市价计算
DPi%[CRH at current price 按当时价格计算；按现时价格计算
!tFs(![ at factor cost 按要素成本计算；按生产要素成本计算
j"/i+r{"E at money-of-the-day price 按付款当日价格计算
3t(nV4uDF at or better 按指定或较佳价位〔买卖指令〕
NZ'S~Lr at par 按面值计算；平价
AU$W=Z* at sight 见票即付
6Ez}A|i at the close 按收市盘
d$kGYMT" at the opening 按开市盘
J(h=@cw attestation 见证；见证条款
s6 w</ at-the-money option 平价期权
X&t)S?eCos attorney 受权人；受托代表人
N|T%cdh:/ attornment 新拥有人承认书
! SD? attributable profit 可归属利润
F>)u<f,C attributable share value 可归属股份价值
<n>Kc} c Auckland Stock Exchange 奥克兰证券交易所
3.?Pd K&C auction 拍卖
\QstcsEt auctioneer 拍卖商
I)]wi% audit 审计；核数
0CQ\e1S,# Audit Commission 审计署
<u*~RYA2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
1fm\5/}'`1 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
*n N;!*J audit review 帐目审查
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`b$il Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ja| ! fT audited account 审计帐目；经审计的帐目
v}IkY audited annual account 经审计的周年帐目
?7'uo$ audited balance sheet 经审计的资产负债表
/fWVgyW> 6 auditor 核数师；核数主任；审计师
wZ,9~P 7 auditor's certificate 核数师证明书；审计师证明书
OOGqt A ; auditor's report 核数师报告；审计师报告
]Y Q l Cx` Aussie bond 澳元债券
+eZR._&0 austerity budget 紧缩预算
Lf&p2p ?~c Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-wy$ ?Ha Australia All Ordinaries Index 澳洲所有普通股票指数
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U
H# Australian Dollar [AUD] 澳元
GNA :|x Australian Options Market 澳大利亚期权市场
X5cl'J(j9 Australian Securities Commission 澳洲证券事务监察委员会
4$+1jjC]>~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
x^qmYX$'1b Australian Stock Exchange 澳大利亚证券交易所
h )"PPI Austrian Schilling [ATS] 奥地利先令
VJS|H! CH authentication 认证；鉴证
Kc glpKV` authority to purchase 委托购买证；委购书
QDRSQ[ \ authorization 认可；核准；授权；授权书
p )N= authorization by direction 指示授权
0PI C| authorization by instruction 指令授权
w-2p'u['Z authorization by warrant 令状授权
"D'A7DA authorization of unit trust 单位信托的认可
'xm _oGWE authorized agent 指定代理人
[nJ),9$z_ authorized capital 法定资本
w7$*J:{ authorized clerk 出市员
<LIL{g0eX authorized dealer 认可交易商
yjaX\Wb[z[ authorized financial institution 认可财务机构
,`v)nwP authorized fund 认可基金
A,{X<mLFb authorized fund house 获授权的基金公司；认可基金公司
$J>GCY authorized institution 认可机构
oJ\U F S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"~0m_brf authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8bLA6qmM\ authorized insurer 获授权保险人；获认可承保人
MU4/arXy authorized investment 特准投资项目
tI0d!8K authorized person 获授权人
i Y1%"x authorized representative 获授权代表
<RS@, authorized share capital 法定股本
0tv"tA; automated quotation system 自动报价系统
9E4H`[EQ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
tT'*Uu5 自动交易系统〔香港期货交易所有限公司〕
k3h,c; automatic adjustment mechanism 自动调整机制
f^z~{|%l! automatic adjustment system 自动调整系统
zV _U/]y Automatic Clearing House 自动票据交换所
O}I8P") m automatic exchange rates accumulation system 自动化汇率累集系统
(xf_ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
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automatic teller machine [ATM] 自动柜员机
#5-5N5-1 autopay 自动转帐
@d]I3?`
available assets 可用资产
ifTMoC% available fiscal reserve 现存财政储备
:Fz;nG-G available profit 可用利润
ZqT?7 |i Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
p\T9 q average 平均；平均数；海损
w DswK "T average basic salary 平均基本薪金
_xT=AF9~o average consumer expenditure 平均消费开支；一般消费开支
6nqG;z-IXJ average cost 平均成本
/` 891( f, average cost of land production 增辟土地平均成本
M3c!SXx\ average daily turnover 平均每日成交额
H=Rqr average daily wage rate 平均每日工资率
.|[ZEXq average expenditure pattern 平均开支模式
tgXIj5z average growth rate 平均增长率
6X2>zUHR average net fixed assets 固定资产平均净值
D%GB2-j R average of relatives 相对价格平均数
qplz != average price 平均价格
P=PcO> average propensity to consume 平均消费倾向；一般消费倾向
`##qf@ M
average propensity to save 平均储蓄倾向；一般储蓄倾向
0vOt. LC/S average rate 平均率
AoB~ZWq average revenue 平均收入；平均收益
BayO+,>K average stock 平均库存；平均存货
sk !92mQ average yearly rent 平均年租
d\C x(L b[ avoidance of double taxation 避免双重课税
y3l3XLI*b avoidance of tax 避税
