A:
Rz*%(2Vz A share Ａ股；甲类股份
M)Ogb '@# abatement of tax 减税；减扣免税额
0&c12W|B<L ABN AMRO Bank N.V. 荷兰银行
0 'VwObq above-the-line expenditure 线上项目支出；经常预算支出
{@B<$g above-the-line receipt 线上项目收入；经常预算收入
3mr9}P9; ABSA Asia Limited 南非联合亚洲有限公司
>(~; V; absolute change 绝对数值变更
'1/uf;OXIH absolute expenditure 实际开支
NWb,$/7T absolute guideline figure 绝对准则数字
O8 k $Uc absolute interest 绝对权益
1_XdL?h#o absolute order of discharge 绝对破产解除令
H.!M_aJH absolute profit margin 绝对利润幅度
Sf
lHSMFw absolute value 实值；绝对值
b _cD
>A absolutely vested interest 绝对既得权益
0u - '{6 absorbed cost 已吸收成本；已分摊成本
Jr
9\j3J{ absorption 吸收；分摊；合并
& 7JCPw absorption rate 吸收率；摊配率；分摊率
95?$O~I ACB Finance Limited 亚洲商业财务有限公司
gbQrSJs!Zh acceptable form of reciprocity 合理的互惠条件
5BTQJa acceptable rate 适当利率；适当汇率
4 K)P Yk acceptance agreement 承兑协议
CXvL`d" acceptance for honour 参加承兑
lE$X9yIt acceptor 承兑人；接受人；受票人
60^dzi!v s acceptor for honour 参加承兑人
Dgp"RUP accident insurance 意外保险
QTtcGU Accident Insurance Association of Hong Kong 香港意外保险公会
^MQ7*g6o accident insurance scheme 意外保险计划
lN{-}f;TN accident year basis 意外年度基准
/m.6NVu7 accommodation 通融；贷款
a:v&pj+|< accommodation bill 通融票据；空头票据
%k5 ^n0|* accommodation party 汇票代发人
<|s| 6C account balance 帐户余额；帐户结余
vMj"% account book 帐簿
8]' qJ;E2 account collected in advance 预收款项
|br l<*: account current book 往来帐簿
Z?CmD ;W account of after-acquired property 事后取得的财产报告
1i#M(u_ account of defaulter 拖欠帐目
/nGsl< account payable 应付帐款
h6 8sQd account payee only [A/C payee only] 只可转帐；存入收款人帐户
^hR os account receivable 应收帐款
NFU 5+X-c account receivable report 应收帐款报表
\ec,=7S<Zf account statement 结单；帐单；会计财务报表
1+.(N:) + account title 帐户名称；会计科目
K7 U` accountant's report 会计师报告
7p@qzE Accountant's Report Rules 会计师报告规则
N3 07lGb accounting and auditing procedure 会计与审计程序；会计与核数程序
SWPr5 h Accounting Arrangements 《会计安排》
T>.*c6I
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^szCf|SM accounting by Official Receiver 破产管理署署长呈交的帐目
a
0Hzf Accounting Circular 《会计通告》
Q V4{=1A accounting class 会计类别
u])N^AY"sj accounting date 记帐日期；会计结算日期
shj S^CP accounting for money 款项核算
AEe*A+ Accounting Officer 会计主任
G>d@lt accounting period 会计报告期；会计期
rRly0H accounting policy 会计政策；会计方针
_Cj u C`7 accounting practice 会计惯例
]'EtLFv) accounting principle 会计准则
q.g<g u] accounting record 会计记录
w=e ~
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BC 9rsb Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A +e
={-* Accounting Society of China 中国会计学会
M(0 :>G accounting statement 会计报表
yL7a* C& accounting system 会计制度；会计系统
gle_~es'K accounting transaction 会计事项；帐务交易
q1.w8$ accounting treatment 会计处理
@s b\0 } accounting year 会计年度
VSL6tQp accretion 增值；添加
G= !Gy .
accrual 应计项目；应累算数目
4b,N"w{v accrual basis 应计制；权责发生制
{%)bxk 6 accrual basis accounting 应计制会计；权责发生制会计
fnN "a Z accrue 应累算；应计
aP>%iRk'J! accrued benefit 应累算利益
)lTkqz8v accrued charges 应计费用
wm=!tx\`k accrued cumulative preference share dividend 应累算的累积优先股股息
=3_I;L w accrued expenses 应累算费用
^Z$%OM, accrued interest payable 应付利息；应计未付利息
_qR1M):yJ accrued interest receivable 应收利息；应计未收利息
j7?53e accrued right 累算权益
#9F=+[L accruing profit 应累算的利润
j[ .R|I|
accumulated fiscal reserve 累积财政储备
N~=p+Ow[H accumulated profit 累积利润；滚存溢利
t s<5%{M( accumulated reserve 累积储备
;*{y!pgb accumulation of surplus income 累积收益盈余
n?
e &I>1W acquired assets 既得资产
:-fCyF)EI acquisition 收购；购置；取得
w[S2
] < acquisition cost 购置成本
k id3 @ acquisition expenses 购置费用
Bl F>TI%2 acquisition of 100% interest 收购全部股权
3<88j&9 acquisition of control 取得控制权
KnaQhZ acquisition of fixed assets 购置固定资产
}*4 XwUM e acquisition of shell “买壳”
/EZF5_`bT acquisition price 收购价
MN}@EQvW== act of God 天灾
BA4qQCS;5 acting partner 执事合伙人
}S\ \"SBC active market 买卖活跃的市场；交投畅旺的市场；旺市
_?x*F?5= active partner 积极参与的合伙人
b%IRIi&, active trading 交投活跃
WZ Oi, actual circulation 实际流通
p-POg%|&< actual cost 实际成本
n ,!PyJ actual expenditure 实际开支；实际支出
@T0F }(k actual income 实际入息；实际收入；实际收益
"t$c '` actual market 现货市场
AcqsX BKd actual price 现货价；实际价格
O(2)A>} actual profit 实际利润
jjN ]*{s actual quotation 实盘；实际价位；实际报价
_DnZ=& =MA actual year basis 按实际年度计算
$,ZBK6CT actuals 实货
y'?ksow actuarial investigation 精算调查
\DI%/(? actuarial principle 精算原则
%5?qS`/c( actuarial report 精算师报告
.DR ^<Qy Actuarial Society of Hong Kong 香港精算学会
:P1 J> dcG actuarial valuation 精算师估值
_ z4c7_H3 actuary 精算师
8=Xy19<;t ad referendum agreement 暂定协议；有待覆核的协定
s.d }*H-o ad valorem duty 从价税；按值征税
d~M;@<eD ad valorem duty system 从价税制
'H+H4( ad valorem fee 从价费
_WO*N9Iz ad valorem tariff 从价关税
F'^6 ra9 additional allowance 额外免税额
hK5BOq!y additional amount for unexpired risk 未过期风险的额外款额
tgCEz% additional assessable profit 补加应评税利润
:s`~m;Y9? additional assessment 补加评税
D[yOF J~p) additional commitment 额外承担
DgQw `D)+ additional commitment vote 额外承担拨款
H`odQkZ! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%C^U?m` additional dependent parent allowance 供养父母额外免税额
9%55R >s$ additional provision 额外拨款
FR"yGx#$ additional stamp duty 附加印花税
`irz'/"p additional tax 补加税罚款；补加税款
}F=scbpXj Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
8 h adjudged bankrupt 被裁定破产
M S$^m2 adjudicated bankrupt 裁定破产人
FW~%xUSE5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
wqEO+7)S adjudication of bankruptcy 裁定破产；宣告破产
f_2tMiy 5 adjudication of insolvency 裁定无力偿还债务
P(D 0ru adjusted actual 经调整的实数；调整后的实数
*{5p/}p adjusted current assets 经调整的流动资产；调整后的流动资产
i P gewjx adjusted figure 经调整的数字；调整后的数额
29p`G1n adjusted liabilities 经调整的负债；调整后的负债
gmtp/?>e adjusted loss 经调整的亏损；调整后的亏损
Jn!-W a, 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
hfw$820y[ adjusted profit 经调整的利润；调整后的利润
\Jq$!foYx adjusted surplus 经调整的盈余额；调整后的盈余额
^x8*]Sz#x adjusted value 经调整的价值；调整后的价值
}q7rR:g adjustment 调整；修订；理算〔保险〕
; ;#28nV adjustment centre 调剂中心
Y%eFXYk. adjustment lag 调整过程的时间差距；调整时差
fn(<
<FA) adjustment mechanism 调整机制
GvQKFgO6h adjustment of loss 亏损调整
Q T)D|]bH adjustment process 调整过程；调整程序
wq+% O, adjustment range 调整幅度
b{q-o < Q administered exchange rate 受管制汇率
b|F4E{{D^ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#D4g NQg@R administration expenses 行政费用
M#ED49Dh> administration fee 手续费；行政费
D_mdX9-~ administration in bankruptcy 破产管理
U-!+Cxjs administration order 遗产管理令
8s^CE[TA administrator 管理人；遗产管理人
l-4+{6lz administrator of the estate 遗产管理人
fP<Tvf admission of debt 债项承认书
GF]V$5.ps admission of proof 接纳债权证明
G>"=Af(t?Y advance 放贷款项；垫付款项；预支款项；预付款项
?XOl>IO advance account 暂支帐目；预付款帐户
0*G
=~: advance compensation 预付补偿金
6?GR+;/ advance from shareholder 股东垫款
|e49F advance pending reimbursement 预支以待日后付还
u By[x 0 advanced economy 先进经济体系
\[u7y. b advancement 预付；预付财产
cXP*?N4C f advances warrant 垫款令
t 6m&+N advancing 贷出
`P/ 7M f adverse balance 逆差
|Rk9 W adverse exchange 逆汇
9C9>V] advertisement addressed to shareholders 在报章刊登的致股东通告
3Ov? kWFO advice for collection 托收通知书
Ne>yFl"u advice of drawing 提款通知书；汇票通知书
!Q(x A,p advice of payment 付款通知
j8gw]V/B: Advisory Committee [Securities and Futures Commission]
JAEn
72 谘询委员会〔证券及期货事务监察委员会〕
Y.Fq WJP=p Advisory Committee on Diversification 经济多元化谘询委员会
n~`1KC4 affidavit 誓章；遗产申报誓章
KA^r,I w affidavit of no receipt 述明无收款的誓章
'VVEd[ affiliate 联号；联营公司；附属公司
Am >^{qh9 affiliated company 附属公司；联号；联营公司
rZ[}vU/H` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4I&e_b< 30 affordability 负担能力
.%Pt[VQ African Development Bank [AfDB] 非洲开发银行
a@+n after-acquired property 事后取得的财产
W`auQO after-hours dealing 市后交易
cPu<:< F[ after-tax profit 税后盈利；税后利润；税后溢利
fviq }. agency agreement 代理协议
).IB{+ agency expenses 代理机构的开支
NmbA~i agency fee 代理费
Yu1[`QbB Agency Law 《代理法》
G!Gbg3:4e5 agent 代理人；承销人
^xz*%2@ agent of company 公司代理人
O>FE-0rW}e agent's fee 代理人费；经纪费
&?[uY5Mk aggregate 总计；总数；总体数字
<WPLjgtn3 aggregate amount 总款额；总额
d#l z^Ls2 aggregate assets and liabilities 总体资产与负债
6yU#;|6d aggregate at constant price 按固定价格计算的总体数字
mQ~0cwo) aggregate demand 总需求
v>S[} du aggregate gross position 总持仓量
J9buf}C[ aggregate limit 总限额
xb6y=L aggregate of salaries tax 合计薪俸税
xhq-$"B aggregate performance 总体表现；总体业绩
4o |-v aggregate supply 总体供应
VH*4fc T'D aggregate surplus 总盈余
]!%
p21e aggregate total 整体总额
T-.Q aggregate value 总值；合计价值
6sE%] u<V aggregated basis 合计基准
Obj?, O aggregated net chargeable income 合计应课税入息实额
=H8
LBM aggregation 合并计算；合计；总和
}fqz8'E 9 aggregation of incomes of husband and wife 夫妇入息合并计算
CGYZEP RR aggregation of property 财产的总和
hzR1O ( agio 差价；贴水
/^Ckk Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
(j>a?dKDS Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
XXwe/>J 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
: _,oD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TA d~#jB9 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
<4 {Jm 8zJ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Uxll<z , 《香港政府和大韩民国政府关于相互促进和保护投资协定》
O%hmGW4 agreement for a settlement 授产协议
Qf=+%-$Y agreement for assignment 转让协议
S! Z2aFj agreement for sale 售卖协议；买卖协议
^*-6PV# Z agreement for sale and purchase 买卖协议
E$8 D^Zt agreement for the payment of interest 支付利息协议
r:xbs0
7 agreement for the repayment of money 还款协议
L+GVB[@3Y agreement of reinsurance 再保险协议
PP 1?UT=] Agricultural Bank of China 中国农业银行
* |dz.Tr air passenger departure tax 飞机乘客离境税
>^o dV
;^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=uG}pgh0 airport tax 机场税
0 UbY0sYo alcohol duty 酒精税
p]lZ4#3 alienation 让与；让渡；转让
o$Jop"To alimony 生活费；赡养费
;kE|Vx All Ordinaries Index [AOI] 所有普通股指数
Of@ LEEh6 all risks 全险；综合险
cM|!jnKm All Sales Record for Stock Market 《股票市场成交报告》
T l/!Dn Allied Capital Resources Limited 新联财务有限公司
()\=(n!J all-items index [Consumer Price Index] 总指数〔消费物价指数〕
I=;.o> allocation letter 拨款信件
8gI f allocation of fund 分配款项；预留款项
&xg KHbg allocation of profit 利润分配；溢利分配
r9\ 7I7z allocation warrant 拨款令
_`L v@T. allotment 分配；配股
16cc9%
allotment notice 股份配售通知；配股通知
Qo%IZw$l allotment of shares 股份分配
/[<1D|f% allowable 可获宽免；免税的
Mtw7aK allowable business loss 可扣除的营业亏损
k1h>8z.Tg allowable expenses 可扣税的支出
@)^|U" allowance 免税额；津贴；备抵；准备金
G JeP~ allowance for debts 债项的免税额
<F%c"Rkh allowance for depreciation by wear and tear 耗损折旧免税额
#'qDNY@ w} allowance for funeral expenses 殡殓费的免税额
7]J7'!Iz allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$URL7hrh U allowance for repairs and outgoings 修葺及支出方面的免税额
CW+] Jv ]" allowance to debtor 给债务人的津贴
O w3t2G alteration of capital 资本更改
O_S%PX alternate trustee 候补受托人
&;x* u G amalgamation 合并
kWZ@v+Mk3 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
o1k
X` Eu ambit of charges 征税范围；收费范围
# s}& amended valuation 经修订的估值
:svKE.7{ American Commodities Exchange 美国商品交易所
l.iT+T American Express Bank Limited 美国运通银行
Md5|j0#p American Stock Exchange 美国证券交易所
Quts~Q amortization 摊销
pRez${f.(s amount due from banks 存放银行同业的款项
.@`5>_ amount due from banks abroad 存放海外银行同业的款项
pl4:>4l/ amount due from holding companies 控股公司欠款
Tu[I84 amount due from local banks 存放本港银行同业的款项
f_m~_`m amount due to banks 银行同业的存款
Uv|?@zy# amount due to banks abroad 海外银行同业的存款
rm5@dM @ amount due to holding companies 控股公司存款
3ss0/\3P amount due to local banks 本港银行同业的存款
W{l{O1, amount due to outport banks 外埠银行同业的存款
*K'_"2J amount for note issue 发行纸币的款额
Cx[Cst ` amount of bond 担保契据的款额
.Xcf *$.;s amount of consideration 代价款额
RF|r@/S amount of contribution 供款数额
*u) #yEJ) amount of indebtedness 负债款额
QNcbl8@ amount of principal of the loan 贷款本金额
`z!6zo2d amount of rates chargeable 应征差饷数额
!8@8 amount of share capital 股本额
tupAU$h?! amount of sums assured 承保款额
C&/_mm5 amount of variation 变动幅度
W>'KE:!sp amount of vote 拨款数额
K @h9 4Ni6 amount payable 应付款额
hf1h*x^J amount receivable 应收款额
esk~\ !d Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^ U.t5jj analysis 分析
PHh4ZFl]_I ancillary risk 附属风险
' ]__V[ annual account 周年帐目；周年帐目报表；年度决算；年结
K2@],E?e%| annual accounting date 年结日期
C(J +tbk annual allowance 每年免税额；年积金；年度津贴；年津
n5 z";:p annual balance 年度余额
b.#0{*/ G annual disposable income 每年可动用收入
"">{8 annual estimates 周年预算
d&owS+B{48 annual fee 年费
/V" 6 Q'D annual general meeting 周年大会
0qSf7"3f annual growth rate 年增率；每年增长率
&^hLFd7j/ annual long-term supplement 长期个案每年补助金
!M(3[(Ni annual pensionable emolument 可供计算退休金的年薪
1Pp2wpD4iC annual report 年报
"
Z2D@l Annual Report on the Consumer Price Index 《消费物价指数年报》
f p A%:V annual return 周年报表；周年申报表；每年报税表格
.*~t2 : Annual Return Rules 《周年报表规则》
a i$s annual review of consumer prices 每年消费物价回顾
\<kQ::o1y annual roll-forward basis 逐年延展方式
dm l,|k= annual salary 年薪
>ca w
: annual statement 年度报表；年度决算表
Lyy:G9OV Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Nq >"vEq) annuitant 年金受益人
mhv ;pM6 annuity 年金
j G^f_w annuity contract 年金合约
Uip-qWI annuity on human life 人寿年金
]z#9)i_l3 antecedent debt 先前的债项
!S} d?8I6 ante-dated cheque 倒填日期支票
MY>*F[~ 2 anticipated expenditure 预期开支
:\cid]y3 anticipated net profit 预期纯利
qbq.r&F& anticipated revenue 预期收入
-& T.rs p anti-inflation measure 反通货膨胀措施
bqc wZ6r< anti-inflationary stance 反通货膨胀立场
Fu\! '\6 apparent deficit 表面赤字
E (miQ apparent financial solvency 表面偿债能力
,(v=ZeI apparent partner 表面合伙人
r=Od% application for personal assessment 个人入息课税申请书
' &<saqA application of fund 资金应用
D0*+7n3 application to release as liquidator and to destruct the books of accounts and documents
&, %+rvo} 申请免除清盘人职务及毁灭帐簿与文件
%uQOAe55 appointed actuary 委任精算师
(4Ha 'uqz appointed auditor 委任核数师；委任审计师
*OU&`\bmE appointed trustee 委任的受托人
fI"OzIJV appointer 委任人
t+t D apportioned pro rata 按比例分摊
qL2Sv(A Z! apportionment 分配；分摊
D^<5gRK? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)>r sX) apportionment formula 分摊方程式
X ApSKJ apportionment of estate duty 遗产税的分摊
2"pFAQBw~i appraisal 估价；评估
1`F25DhhY appreciable growth 可观增长
#V U>Z|$@N appreciable impact 显着影响
3,dIW*<** appreciable increase 可观增长
8\BYm|%aa appreciation 增值；升值
_BPp=(| appreciation against other currencies 相对其他货币升值
,wB)h p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
a? ]~Sw"@ appreciation tax 增值税
V[^ +lR appropriation 拨款；拨用；拨付
!JnxNIr&i| appropriation account 拨款帐目
ewOe A| Appropriation Bill 拨款法案
W;^6 =(&xn appropriation-in-aid system 补助拨款办法
#%{x*y:Ms approved assets 核准资产
.gs:.X)TG9 approved basket stock 认可一篮子证券
R&@NFin approved budget 核准预算
#m 6 W7_ approved charitable donation 认可慈善捐款
}_,={ <g approved charitable institution 认可慈善机构
+BgUnu26 approved currency 核准货币；认可货币
Lj Y@b approved estimates 核准预算
xW+ XN`77 approved estimates of expenditure 核准开支预算
N/8_0 ]Gf approved overseas insurer 核准海外保险人
:S=!]la0h approved overseas trust company 核准海外信托公司
&2//\Qz approved pooled investment fund 核准汇集投资基金
}@<R u approved provident fund scheme 认可公积金计划
$m[* )0 / approved provision 核准拨款
UYkuz approved redeemable share 核准可赎回股份
U`kO<ztk approved regional stock 认可地区性证券
VX,@Gp_' m approved retirement scheme 认可退休金计划
Sp./*h\} approved subordinated loan 核准附属贷款
jVInTR0f[ arbitrage 套戥；套汇；套利
n|Gw?@CU7 arbitrageur 套戥者；套汇者
&]jCoBj +_ arbitrary amount 临时款项
<qjolMO` arrangement 措施；安排；协定
XM< arrears 欠款
-}KW"#9c arrears of pay 欠付薪酬
'da$i arrears of revenue 逾期未收税款；逾期未收的帐项
Ch7&9NW articles of association 组织章程；组织细则；组织章程细则
is6d :p Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
LR% P\~ ascertainment of profit 确定利润
mt ]50}eK "Asia Clear" “亚洲结算系统”
?(E?oJ)( Asia Commercial Bank Ltd. 亚洲商业银行有限公司
EE,C@d!*k7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
P%y$e 0 Asian Development Fund [ADF] 亚洲发展基金
6T-i BJT Asian dollar bond 亚洲美元债券
<I.{meDg Asian dollar market 亚洲美元市场
3 adF) mh Asian dollar rate 亚洲美元利率
a{+;&j[! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
,. TwM;w= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
, %$Cfu asked price 沽盘；喊价；索价；卖方报价
fk'DJf[M assessable income 应评税入息
9YV r9BM'K assessable loss 应评税亏损
6UAw9
'X8 assessable profit 应评税利润
K(heeZUt assessable value 应评税值
7f\/cS^ assessed profit 估定利润
o>MB8 [r assessed value 经评估价值
/[=U$=uH assessment 评税；评定；估价；评税单
0khAi|PY assessment number 评税编号；估价编号
drd5o Z assessment of additional tax 补加税评税
U{P FeR,Uk assessment of performance 业绩评估；实绩评价
8c' 5P Assessor 评税主任
R/ 3#(5 asset price bubbles 资产价格泡沫
H':0 asset-backed securities 具资产保证的证券
Oi$$vjs2 assets accretion 资产增值
C`b)}dY assets and liabilities 资产与负债
^9`~-w assets betterment statement 资产递增表；资产改进表
}-%:!*bLj assets lending 实物放款；有抵押贷款
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q|S,^0cU assets pledged as security for liabilities 用作负债抵押的资产
.( X!*J]G assets portfolio 资产投资组合
2PQY +[jx assets price 资产价格
#p/'5lA&j assets quality 资产质素
t[%ELHV assets realization 资产变现
(k24j*1e$ assets refinancing arrangement 资产再集资安排
& n9 srs assets securitization 资产证券化
~vstuRRST assets situated outside Hong Kong 在香港以外地方的资产
41^
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E p8 y assets value 资产值
MUR Hv3 assignee 承让人
o{xA{ @< assignment 转让；转让书；转让契
FcmL 4^s.` assignment of interest 权益转让
]X<L~s_* assignment of letters patent and trade mark 专利证书及商标转让
v\Edf;( assignment of property 物业转让；物业转让书
=` MMB|{6 assignment right 转让权
?Y'r=Q{ w assignor 转让人
Z8q *XpUH associate 有联系的人；有关连人士；相联者；合伙人；联系人
TM0DR'. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Hg`2-
Nl associate member 附属会员
T74 ."Lo# associated body corporate 相联法人团体
L ]QBh\ associated company 相联公司；联属公司
-14~f)%NQ* associated corporation 相联法团
P/ 7aj:h~P Association of Chartered Certified Accountants [ACCA] [United Kingdom]
L^{wxOf&6E 公认会计师公会〔英国〕
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8Lh[>|~= Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&d&n sQ association of underwriters 承保人组织
N7}y U~j^ assumption of control 接管
W=zp:6Z~ assurance 担保；保险；转易；转易书
dY'>'1>P
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W kSv@Y, at 19XX price 按一九ＸＸ年价格计算
eN-lz_..7 at a discount 按赔价计算；按贴水价格计算；打折扣
R\:t
73 at a premium 按溢价计算；按升水价格计算
t2#zQ[~X! at call 通知付款；按通知
A =l1_8,`h at constant market price 按固定市价计算
SS"Z>talw at constant price 按固定价格计算
`fUP q
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N3o
kN8d at current market price 按当时市价计算；按现时市价计算
W;ADc2#) at current price 按当时价格计算；按现时价格计算
%\?Gzc_ at factor cost 按要素成本计算；按生产要素成本计算
q a}=p at money-of-the-day price 按付款当日价格计算
&1M#;rE;D# at or better 按指定或较佳价位〔买卖指令〕
k{ibD5 B at par 按面值计算；平价
xT;j_'9U; at sight 见票即付
.R{+Pz D at the close 按收市盘
$Y<(~E$FX at the opening 按开市盘
T(iL#2^ attestation 见证；见证条款
iYb{qv_4 at-the-money option 平价期权
?PDrj/: * attorney 受权人；受托代表人
&ZAc3@l[c attornment 新拥有人承认书
-`d(>ok attributable profit 可归属利润
zR_yxs' attributable share value 可归属股份价值
\aB"D=P\ok Auckland Stock Exchange 奥克兰证券交易所
<n)R?P(or auction 拍卖
H <ugc auctioneer 拍卖商
e3x;( @j audit 审计；核数
F >co# Audit Commission 审计署
(* dJ
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
q($fl7}Y 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〕
eW zyydl audit review 帐目审查
4!0n M|~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
q .69< Rs audited account 审计帐目；经审计的帐目
7kH
GU audited annual account 经审计的周年帐目
KSy. audited balance sheet 经审计的资产负债表
UCS`09KNJ auditor 核数师；核数主任；审计师
DY!mq91
auditor's certificate 核数师证明书；审计师证明书
f f_| 3G auditor's report 核数师报告；审计师报告
$-;x8O]u Aussie bond 澳元债券
+d/^0^(D\5 austerity budget 紧缩预算
v m)'C C Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Y~uqKb;A Australia All Ordinaries Index 澳洲所有普通股票指数
n9 r3CLb[ Australian Dollar [AUD] 澳元
~#V1Gunq Australian Options Market 澳大利亚期权市场
C! J6"j Australian Securities Commission 澳洲证券事务监察委员会
>W?7a:#, Australian Society of Certified Practising Accountants 澳洲执业会计师公会
)0 xEI Australian Stock Exchange 澳大利亚证券交易所
8WRxM%gsH Austrian Schilling [ATS] 奥地利先令
.47tj`L authentication 认证；鉴证
@AAkEWo)_ authority to purchase 委托购买证；委购书
nO7 #m~ authorization 认可；核准；授权；授权书
h2#S ? authorization by direction 指示授权
dI|`"jl# authorization by instruction 指令授权
?UV ^6 authorization by warrant 令状授权
{;j@-=pV authorization of unit trust 单位信托的认可
+)7Yqh#$ authorized agent 指定代理人
4E.K6=k|=a authorized capital 法定资本
w-(^w9_e authorized clerk 出市员
gC}D0l[ authorized dealer 认可交易商
um $ K^ authorized financial institution 认可财务机构
=| M[JPr authorized fund 认可基金
20p/p~ < authorized fund house 获授权的基金公司；认可基金公司
(8/Qt\3jv authorized institution 认可机构
y yVv@ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
%Lwd1'C% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~TEKxgU authorized insurer 获授权保险人；获认可承保人
kN,WB authorized investment 特准投资项目
/]*#+;;% authorized person 获授权人
A`qb5LLJ) authorized representative 获授权代表
%l8nTcL_ ? authorized share capital 法定股本
$>mTPNF automated quotation system 自动报价系统
7Vxe] s Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{|Pz 9a- : 自动交易系统〔香港期货交易所有限公司〕
hr] :bR automatic adjustment mechanism 自动调整机制
+
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58 Rmq/6s Automatic Clearing House 自动票据交换所
W9ewj:4\0 automatic exchange rates accumulation system 自动化汇率累集系统
, "! P{c Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
UCP4w@C automatic teller machine [ATM] 自动柜员机
`nDgwp:b" autopay 自动转帐
1*Ui=M4 available assets 可用资产
> {]m N5 available fiscal reserve 现存财政储备
qg;f h]j% available profit 可用利润
_Ak?i\ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Bz#K_S average 平均；平均数；海损
63?fn~0\ average basic salary 平均基本薪金
MJ:>ZRXC E average consumer expenditure 平均消费开支；一般消费开支
:,^pL At average cost 平均成本
q$=EUB"C average cost of land production 增辟土地平均成本
uKZe"wN; average daily turnover 平均每日成交额
#Ua+P(1q average daily wage rate 平均每日工资率
,lly=OhKb average expenditure pattern 平均开支模式
%wp# vO-$ average growth rate 平均增长率
#815h,nP+ average net fixed assets 固定资产平均净值
Rtl;*ZAS average of relatives 相对价格平均数
%Pb 5PIk4 average price 平均价格
bUp
,vc* average propensity to consume 平均消费倾向；一般消费倾向
ToHCS/J59 average propensity to save 平均储蓄倾向；一般储蓄倾向
wGC)gW average rate 平均率
"wPFQXU average revenue 平均收入；平均收益
kFG>Km(y} average stock 平均库存；平均存货
hp E? average yearly rent 平均年租
S6sw) avoidance of double taxation 避免双重课税
\KaWR avoidance of tax 避税
