A:
$}G03G@ A share Ａ股；甲类股份
`Vqp o / abatement of tax 减税；减扣免税额
Q}MS $[y ABN AMRO Bank N.V. 荷兰银行
L l
!J!{ above-the-line expenditure 线上项目支出；经常预算支出
#c ndq[H above-the-line receipt 线上项目收入；经常预算收入
Z '~y Uo= ABSA Asia Limited 南非联合亚洲有限公司
v8xNtUxN absolute change 绝对数值变更
6T5nr absolute expenditure 实际开支
Cq,ox'kGl absolute guideline figure 绝对准则数字
YdK]%% absolute interest 绝对权益
PDnwa K absolute order of discharge 绝对破产解除令
zi*2>5g absolute profit margin 绝对利润幅度
`2@t) : absolute value 实值；绝对值
o(I[_oUy\ absolutely vested interest 绝对既得权益
007SA6 xq absorbed cost 已吸收成本；已分摊成本
[fU2$(mT+ absorption 吸收；分摊；合并
)MKzAAt~ absorption rate 吸收率；摊配率；分摊率
;hOrLy&O ACB Finance Limited 亚洲商业财务有限公司
&T8prE? acceptable form of reciprocity 合理的互惠条件
/ 1jb8w' acceptable rate 适当利率；适当汇率
Tv& -n acceptance agreement 承兑协议
{1y-*@yU( acceptance for honour 参加承兑
"gD)Uis acceptor 承兑人；接受人；受票人
(f 0p acceptor for honour 参加承兑人
TB
gD"i- accident insurance 意外保险
OwwlQp ~!J Accident Insurance Association of Hong Kong 香港意外保险公会
EQkv&k5X accident insurance scheme 意外保险计划
\Om<
FH} accident year basis 意外年度基准
6uYCU|JsU accommodation 通融；贷款
z Lw= * accommodation bill 通融票据；空头票据
VR/>V7*7@ accommodation party 汇票代发人
J ['paHSF account balance 帐户余额；帐户结余
5CxD ys&< account book 帐簿
D 5q Cn^R account collected in advance 预收款项
k@eU #c5c account current book 往来帐簿
Cr ,UP8MO account of after-acquired property 事后取得的财产报告
)hHkaI>eYv account of defaulter 拖欠帐目
(N U*PQY6 account payable 应付帐款
%:/_O*~)Yg account payee only [A/C payee only] 只可转帐；存入收款人帐户
.ya^8gM account receivable 应收帐款
hN6j5.x% account receivable report 应收帐款报表
9' I
I! account statement 结单；帐单；会计财务报表
N. |Zh+! account title 帐户名称；会计科目
s fxQ accountant's report 会计师报告
<aR8fU Accountant's Report Rules 会计师报告规则
;K:) R_H accounting and auditing procedure 会计与审计程序；会计与核数程序
aZYa<28?L% Accounting Arrangements 《会计安排》
dE*n!@ accounting basis 会计基础
;wfzlUBC accounting by Official Receiver 破产管理署署长呈交的帐目
)POuH*j Accounting Circular 《会计通告》
r[zxb0YA accounting class 会计类别
&WIi w$@ accounting date 记帐日期；会计结算日期
J 3fcnI accounting for money 款项核算
8Hf!@p6R+ Accounting Officer 会计主任
$-$^r; accounting period 会计报告期；会计期
oXg KuR accounting policy 会计政策；会计方针
32=Gq5pOc accounting practice 会计惯例
N9D<wAK##) accounting principle 会计准则
A-O@e
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)k0P' zGb accounting report 会计报告
*f:^ 6h Accounting Services Branch [Treasury] 会计事务部〔库务署〕
bmotR8d Accounting Society of China 中国会计学会
&UUIiQm~ accounting statement 会计报表
CUT D]:\ accounting system 会计制度；会计系统
"SyAOOZ accounting transaction 会计事项；帐务交易
cjU * accounting treatment 会计处理
c<j2wKz accounting year 会计年度
DKCPi 0 accretion 增值；添加
31LXzQvFG
accrual 应计项目；应累算数目
e uS"C* accrual basis 应计制；权责发生制
I)AV accrual basis accounting 应计制会计；权责发生制会计
0(;d<u)fS accrue 应累算；应计
Efb>ZQ accrued benefit 应累算利益
bE2^sx`( accrued charges 应计费用
k~u$&a accrued cumulative preference share dividend 应累算的累积优先股股息
xT I&X9P accrued expenses 应累算费用
0A@ 'w*= accrued interest payable 应付利息；应计未付利息
5B!l6ST accrued interest receivable 应收利息；应计未收利息
BF 2,E<^A accrued right 累算权益
Dx =ms^oN5 accruing profit 应累算的利润
7z"xjA accumulated fiscal reserve 累积财政储备
{T
Z7 >k accumulated profit 累积利润；滚存溢利
V+X>t7.Q accumulated reserve 累积储备
2JZf@x+} accumulation of surplus income 累积收益盈余
.N8AkQ (Ok acquired assets 既得资产
<jT6|2' acquisition 收购；购置；取得
K*Zf^g
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# CoJ S[ t acquisition expenses 购置费用
%^m6Q! acquisition of 100% interest 收购全部股权
&dZ-}.
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a3
<D1" acquisition of fixed assets 购置固定资产
o~,dkV acquisition of shell “买壳”
sB
]~=vUP acquisition price 收购价
kC"<4U act of God 天灾
Uu{I4ls6B acting partner 执事合伙人
6)m}e?D> active market 买卖活跃的市场；交投畅旺的市场；旺市
t5#IiPp active partner 积极参与的合伙人
Z VuHO7' active trading 交投活跃
IpmblC4 actual circulation 实际流通
>v @R]9 actual cost 实际成本
wx Xp(o( actual expenditure 实际开支；实际支出
S1{UVkr actual income 实际入息；实际收入；实际收益
PD12gUU? actual market 现货市场
~AxA , actual price 现货价；实际价格
gvO}u 2.: actual profit 实际利润
9@
6y(#s actual quotation 实盘；实际价位；实际报价
)_OKw?Zi actual year basis 按实际年度计算
z%;b-PpS actuals 实货
gmy$_4+6o actuarial investigation 精算调查
F0%FX`b{{ actuarial principle 精算原则
1`N q
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}3F8[Td.~N Actuarial Society of Hong Kong 香港精算学会
F yX\S= actuarial valuation 精算师估值
m(E-?V MHo actuary 精算师
~`c?&YixU ad referendum agreement 暂定协议；有待覆核的协定
+~\1Zgw ad valorem duty 从价税；按值征税
Ln0rm9FV- ad valorem duty system 从价税制
Y~vI@$<~( ad valorem fee 从价费
8[U1{s:J ad valorem tariff 从价关税
3>%rm%ffE additional allowance 额外免税额
d0~F|j\# additional amount for unexpired risk 未过期风险的额外款额
`3^ *K/K\ additional assessable profit 补加应评税利润
u?Jw) ` additional assessment 补加评税
^4_)a0Kcm, additional commitment 额外承担
k D S additional commitment vote 额外承担拨款
>S3iP?V7 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9S@PY_ms additional dependent parent allowance 供养父母额外免税额
[op!:K0 additional provision 额外拨款
eD/O)X additional stamp duty 附加印花税
`m e2 Q additional tax 补加税罚款；补加税款
r k;k:<c Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^AK<]r<?L? adjudged bankrupt 被裁定破产
WY#A9i5Ge adjudicated bankrupt 裁定破产人
XeDiiI adjudication fee 裁定费；评定印花税额手续费；评估契据费
V u0jNKUV adjudication of bankruptcy 裁定破产；宣告破产
Ro$'|}(+A adjudication of insolvency 裁定无力偿还债务
4G0Er?D
adjusted actual 经调整的实数；调整后的实数
~YKe:K+&z adjusted current assets 经调整的流动资产；调整后的流动资产
bsy\L|wd adjusted figure 经调整的数字；调整后的数额
Lt0JUUa0 adjusted liabilities 经调整的负债；调整后的负债
u
HqP b8 adjusted loss 经调整的亏损；调整后的亏损
~~k_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
rvuskXdo adjusted profit 经调整的利润；调整后的利润
xal+ buOiP adjusted surplus 经调整的盈余额；调整后的盈余额
XRCiv adjusted value 经调整的价值；调整后的价值
$^?"/;8P5 adjustment 调整；修订；理算〔保险〕
%KK 6}d # adjustment centre 调剂中心
{A]"/AC adjustment lag 调整过程的时间差距；调整时差
72R|zR adjustment mechanism 调整机制
ik)T>rY g0 adjustment of loss 亏损调整
y a3A^&: adjustment process 调整过程；调整程序
bmVksi2b adjustment range 调整幅度
,\q9>cZ! administered exchange rate 受管制汇率
nS)U+q-x&o Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=.O8G=;DOA administration expenses 行政费用
yjlX@YXnw administration fee 手续费；行政费
\\ XvVi:B administration in bankruptcy 破产管理
ra=U, administration order 遗产管理令
|uI d:^ { administrator 管理人；遗产管理人
wUj[c7Y% administrator of the estate 遗产管理人
M eo(|U admission of debt 债项承认书
Fg<$;p admission of proof 接纳债权证明
1@sy:{
d` advance 放贷款项；垫付款项；预支款项；预付款项
T%Xl(.Ft advance account 暂支帐目；预付款帐户
_0ki 19rs advance compensation 预付补偿金
Z
. VIb| advance from shareholder 股东垫款
3maiBAOKz advance pending reimbursement 预支以待日后付还
UXwnE@`F advanced economy 先进经济体系
mH2XwA| advancement 预付；预付财产
Tt #4dm- advances warrant 垫款令
0>Iy `>] advancing 贷出
G vMhgG=D adverse balance 逆差
F7lhLly adverse exchange 逆汇
SYd4 3P A advertisement addressed to shareholders 在报章刊登的致股东通告
"s[wLclfG advice for collection 托收通知书
8)HUo?/3 advice of drawing 提款通知书；汇票通知书
UZ7Zz c#g advice of payment 付款通知
L#mf[a@pCn Advisory Committee [Securities and Futures Commission]
HZC^Q7]hy 谘询委员会〔证券及期货事务监察委员会〕
~``oKiPg@ Advisory Committee on Diversification 经济多元化谘询委员会
+U{8Mj affidavit 誓章；遗产申报誓章
;"46H'>! affidavit of no receipt 述明无收款的誓章
$Y* d ' > affiliate 联号；联营公司；附属公司
PNY"Lqj affiliated company 附属公司；联号；联营公司
5'wWj}0!% affirmation [estate duty] 非宗教式宣誓〔遗产税〕
U o?g@D affordability 负担能力
!qk+>6~A, African Development Bank [AfDB] 非洲开发银行
K 8M[xaI@ after-acquired property 事后取得的财产
jsB%RvX after-hours dealing 市后交易
vFm8 T58 7 after-tax profit 税后盈利；税后利润；税后溢利
yXP+$oox9 agency agreement 代理协议
/ap3>xkt agency expenses 代理机构的开支
){^o"A?-: agency fee 代理费
,]RMa\Q4Wg Agency Law 《代理法》
f Ne9as agent 代理人；承销人
.anXsjD%W agent of company 公司代理人
zLEl/yPE agent's fee 代理人费；经纪费
r(WR= D{ aggregate 总计；总数；总体数字
+.^BM/z^O aggregate amount 总款额；总额
\6A Yx[| aggregate assets and liabilities 总体资产与负债
hB /4.K ]8 aggregate at constant price 按固定价格计算的总体数字
a!rU+ h iC aggregate demand 总需求
__N<
B5E aggregate gross position 总持仓量
VbX+`CwH aggregate limit 总限额
[w*YH5kX aggregate of salaries tax 合计薪俸税
"IQ' (^-P aggregate performance 总体表现；总体业绩
>dO1) aggregate supply 总体供应
|j:"n3~6 aggregate surplus 总盈余
}2c)UQD8 aggregate total 整体总额
WjLy7& aggregate value 总值；合计价值
:"QR;O@ aggregated basis 合计基准
yu3 : Hv} aggregated net chargeable income 合计应课税入息实额
*|W S, aggregation 合并计算；合计；总和
\Gm$h TvB& aggregation of incomes of husband and wife 夫妇入息合并计算
Ok63 w7 aggregation of property 财产的总和
}#%3y&7M7 agio 差价；贴水
A$d)xq-]K 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》
&%eWCe+ + Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
@GTkS!86 《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》
+I~`Ob Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{jdtNtw 《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》
|Z6M?n Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?RW7TWf 《香港政府和大韩民国政府关于相互促进和保护投资协定》
A#NJ8_ agreement for a settlement 授产协议
_mSDz=!Z3 agreement for assignment 转让协议
/ bm2v; agreement for sale 售卖协议；买卖协议
\tR](, / agreement for sale and purchase 买卖协议
V+`gkWe/ agreement for the payment of interest 支付利息协议
y ,&'nk} agreement for the repayment of money 还款协议
0xE37Ld, agreement of reinsurance 再保险协议
2IMU & Agricultural Bank of China 中国农业银行
3 s%Kw,z air passenger departure tax 飞机乘客离境税
h&5bMW Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Hwb+@' o airport tax 机场税
1M@OBfB8 alcohol duty 酒精税
VZveNz@]r alienation 让与；让渡；转让
zD }@QoB alimony 生活费；赡养费
X=C*PWa7 All Ordinaries Index [AOI] 所有普通股指数
?XCFR t,ol all risks 全险；综合险
T0HNld All Sales Record for Stock Market 《股票市场成交报告》
@nWhU H% Allied Capital Resources Limited 新联财务有限公司
/Z3 Mlm{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
/%&Kbd allocation letter 拨款信件
HKB?G~ allocation of fund 分配款项；预留款项
q|7i6jq\*R allocation of profit 利润分配；溢利分配
zEM c) allocation warrant 拨款令
{L6 @d1u allotment 分配；配股
b0VEMu81k allotment notice 股份配售通知；配股通知
Q[PVkZ allotment of shares 股份分配
8Dy 5g allowable 可获宽免；免税的
0FN;^hP5| allowable business loss 可扣除的营业亏损
tL#~U2K allowable expenses 可扣税的支出
_\"2Mdk`] allowance 免税额；津贴；备抵；准备金
FZFYwU\~.L allowance for debts 债项的免税额
QK~44;LVIJ allowance for depreciation by wear and tear 耗损折旧免税额
F S'|e?WU allowance for funeral expenses 殡殓费的免税额
8-#_xsZ^; allowance for inflation 为通货膨胀而预留的款项；通胀准备金
ov3FKMG? allowance for repairs and outgoings 修葺及支出方面的免税额
q8Jhs7 fv allowance to debtor 给债务人的津贴
"rl(%~Op alteration of capital 资本更改
"aL.`^. alternate trustee 候补受托人
x." R_> amalgamation 合并
{beu ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
D;1?IeS ambit of charges 征税范围；收费范围
90"&KDh amended valuation 经修订的估值
|.#G G7F^S American Commodities Exchange 美国商品交易所
nj1TX American Express Bank Limited 美国运通银行
I8x,8}o>V American Stock Exchange 美国证券交易所
w]@H]>sHd amortization 摊销
(r6'q 0[ amount due from banks 存放银行同业的款项
?T1 vc amount due from banks abroad 存放海外银行同业的款项
q g2 fTe amount due from holding companies 控股公司欠款
og[cwa_ amount due from local banks 存放本港银行同业的款项
% _.kd" amount due to banks 银行同业的存款
*;ehSg9 amount due to banks abroad 海外银行同业的存款
xF8U )j ! amount due to holding companies 控股公司存款
d/&W[jJ amount due to local banks 本港银行同业的存款
a^vTBJXo amount due to outport banks 外埠银行同业的存款
s!IX3rz amount for note issue 发行纸币的款额
APgjT' ;P^ amount of bond 担保契据的款额
NZb}n`: amount of consideration 代价款额
"1P[D'HV4| amount of contribution 供款数额
AONEUSxJ amount of indebtedness 负债款额
:
I q amount of principal of the loan 贷款本金额
A4~- {.w= amount of rates chargeable 应征差饷数额
|l-~,eRvi5 amount of share capital 股本额
8(zE^W,[8" amount of sums assured 承保款额
zi^?9n), amount of variation 变动幅度
}AW "2<@ amount of vote 拨款数额
Y+d+ amount payable 应付款额
OA7YWk<K amount receivable 应收款额
*SK`&V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
$,.XPK5Q u analysis 分析
]Y 3NmL ancillary risk 附属风险
11^.oa+` annual account 周年帐目；周年帐目报表；年度决算；年结
H*H~~yQ annual accounting date 年结日期
MD):g @ annual allowance 每年免税额；年积金；年度津贴；年津
;!hwcO kX annual balance 年度余额
{{r. ?m#{ annual disposable income 每年可动用收入
)Fsc0_ annual estimates 周年预算
Te6cw+6 annual fee 年费
3 9qIoaHT annual general meeting 周年大会
;;|o+4Ob; annual growth rate 年增率；每年增长率
$ucDz f=o annual long-term supplement 长期个案每年补助金
PyoIhe&ep annual pensionable emolument 可供计算退休金的年薪
U-*`I?~=4 annual report 年报
eKUP,y;[I Annual Report on the Consumer Price Index 《消费物价指数年报》
~tc,p annual return 周年报表；周年申报表；每年报税表格
!AXt6z cZ Annual Return Rules 《周年报表规则》
b!<\#[
A4 annual review of consumer prices 每年消费物价回顾
d rQI@sPp annual roll-forward basis 逐年延展方式
>~;=
j~ annual salary 年薪
nYnB WDnV annual statement 年度报表；年度决算表
L`"j> ), Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
gs"w
0[$ annuitant 年金受益人
I}sb0 Q& annuity 年金
_. &N@k annuity contract 年金合约
*Y':raP annuity on human life 人寿年金
gF>t+"+ x antecedent debt 先前的债项
im3BQIPR ante-dated cheque 倒填日期支票
4%$#
anticipated expenditure 预期开支
it$w.v+W7V anticipated net profit 预期纯利
} *jmW P anticipated revenue 预期收入
+;ylld anti-inflation measure 反通货膨胀措施
I =pFGU anti-inflationary stance 反通货膨胀立场
$KVCEe!X apparent deficit 表面赤字
i7b^b>B|e apparent financial solvency 表面偿债能力
:w<Ga8\tZ apparent partner 表面合伙人
|jB/d@RE application for personal assessment 个人入息课税申请书
R=J5L36F application of fund 资金应用
@~QI3) =s application to release as liquidator and to destruct the books of accounts and documents
?j;,:n 申请免除清盘人职务及毁灭帐簿与文件
~f:"Q(f+ appointed actuary 委任精算师
+>ld appointed auditor 委任核数师；委任审计师
{%oxzdP c appointed trustee 委任的受托人
D JZ$M appointer 委任人
vD^Uod1 apportioned pro rata 按比例分摊
FEO /RMh apportionment 分配；分摊
z5J$".O` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(nwp s apportionment formula 分摊方程式
@R_ON"h apportionment of estate duty 遗产税的分摊
.(7m[-iF! appraisal 估价；评估
+a" f)4\ appreciable growth 可观增长
O+?vQ$z appreciable impact 显着影响
3wMnTT"At appreciable increase 可观增长
LP'wL6# appreciation 增值；升值
F!<!)_8Q appreciation against other currencies 相对其他货币升值
kIR/.Ij} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
\beYb0(+ appreciation tax 增值税
VfFbZds8f appropriation 拨款；拨用；拨付
5]*!N appropriation account 拨款帐目
KPAvN M Appropriation Bill 拨款法案
sDB,+1"Y$ appropriation-in-aid system 补助拨款办法
UP7?9\ approved assets 核准资产
#}Hdyl I\} approved basket stock 认可一篮子证券
M0$_x~ approved budget 核准预算
FR']Rj approved charitable donation 认可慈善捐款
sp&gw XPG approved charitable institution 认可慈善机构
]*hH.ZBY"^ approved currency 核准货币；认可货币
P*]hXm85[K approved estimates 核准预算
A">R-1R approved estimates of expenditure 核准开支预算
P ]O= K approved overseas insurer 核准海外保险人
&I:ZJuQ4 approved overseas trust company 核准海外信托公司
OtbPr F5 approved pooled investment fund 核准汇集投资基金
^fQa whub approved provident fund scheme 认可公积金计划
uD?Rs` approved provision 核准拨款
_3IRj=Cs approved redeemable share 核准可赎回股份
w6h*dh$w approved regional stock 认可地区性证券
@ qS Z= approved retirement scheme 认可退休金计划
=6
3tp 9 approved subordinated loan 核准附属贷款
z%1& t4$ arbitrage 套戥；套汇；套利
0DFVB%JdI arbitrageur 套戥者；套汇者
DKF`
xuJP arbitrary amount 临时款项
v_Hy:O}R arrangement 措施；安排；协定
M0T z('~s arrears 欠款
]v]tBVO$ arrears of pay 欠付薪酬
F!fs W9 arrears of revenue 逾期未收税款；逾期未收的帐项
BV6B:=E0 articles of association 组织章程；组织细则；组织章程细则
$*:g~#bh Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
c ^<~Y$i ascertainment of profit 确定利润
]_j= { 0% "Asia Clear" “亚洲结算系统”
p=m:^9/ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
!4T!@"# Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
4peRbm Asian Development Fund [ADF] 亚洲发展基金
/Pxny3 Asian dollar bond 亚洲美元债券
xE{slD l Asian dollar market 亚洲美元市场
D/afa8>LQH Asian dollar rate 亚洲美元利率
eM@xs<BR Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
91 -[[< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4 hxa|f asked price 沽盘；喊价；索价；卖方报价
iu A_ Jr assessable income 应评税入息
<I#M^}` assessable loss 应评税亏损
+`iJ+ assessable profit 应评税利润
((&5F!+\- assessable value 应评税值
6a<zZO`Z6+ assessed profit 估定利润
6Jq3l_ assessed value 经评估价值
r@}8TE*|P assessment 评税；评定；估价；评税单
FU(2,Vl assessment number 评税编号；估价编号
gLRDd~H assessment of additional tax 补加税评税
Z6-ZAS(>m assessment of performance 业绩评估；实绩评价
M!D6i5k, Assessor 评税主任
gWL`J=DiU asset price bubbles 资产价格泡沫
w:/3% - asset-backed securities 具资产保证的证券
kZ PL$ \/A assets accretion 资产增值
K { FZ/ assets and liabilities 资产与负债
|+K wyHE`9 assets betterment statement 资产递增表；资产改进表
?\)h2oi!F5 assets lending 实物放款；有抵押贷款
~N2=44 e assets of the company passing on the death 死者去世时转移的公司资产
{VXucGI| assets pledged as security for liabilities 用作负债抵押的资产
2liJ^ ` assets portfolio 资产投资组合
g m%cAme assets price 资产价格
<k0/O assets quality 资产质素
p I~;3T:! assets realization 资产变现
G8 q<) assets refinancing arrangement 资产再集资安排
Uu52uR assets securitization 资产证券化
Abi(1nXdQ assets situated outside Hong Kong 在香港以外地方的资产
N}1yDN assets stripping 削减资产；拆卖资产
.
:>e"D assets value 资产值
#WJ*)$A@& assignee 承让人
1{wbC) assignment 转让；转让书；转让契
ef)zf +o assignment of interest 权益转让
\ @[Q3.VX assignment of letters patent and trade mark 专利证书及商标转让
|fW_9={1kQ assignment of property 物业转让；物业转让书
kv6nVlI)B assignment right 转让权
K- $,:28 assignor 转让人
&YcOmI/MM
associate 有联系的人；有关连人士；相联者；合伙人；联系人
N:okt)q:% Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
cRuN; associate member 附属会员
B,&QI&k`~ associated body corporate 相联法人团体
y=.bn!u}z associated company 相联公司；联属公司
J .VZD associated corporation 相联法团
O;5lF Association of Chartered Certified Accountants [ACCA] [United Kingdom]
?;H}5>^8P 公认会计师公会〔英国〕
8O$ LY\G Association of Futures Exchange Brokers 香港期货经纪协会
3m 9 b Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(,tu7u{ association of underwriters 承保人组织
[ [w | assumption of control 接管
$ :\`E 56\ assurance 担保；保险；转易；转易书
5KDCm w assurance of interest 权益的转易
oH!O {pQK} at 19XX price 按一九ＸＸ年价格计算
,QpFVlPU at a discount 按赔价计算；按贴水价格计算；打折扣
gWoUE7.3` at a premium 按溢价计算；按升水价格计算
~
rQ,% dH at call 通知付款；按通知
?Pa(e)8\ at constant market price 按固定市价计算
u>G9r#~`k at constant price 按固定价格计算
9 zS at cost 按成本计算
x(xi%?G at current market price 按当时市价计算；按现时市价计算
`R>z{-@= at current price 按当时价格计算；按现时价格计算
KQvSeH>r at factor cost 按要素成本计算；按生产要素成本计算
~**x_ v at money-of-the-day price 按付款当日价格计算
K[
[6A: at or better 按指定或较佳价位〔买卖指令〕
%q~q,=H$ ] at par 按面值计算；平价
fm`V 2'Rm at sight 见票即付
A)V*faD at the close 按收市盘
01n132k at the opening 按开市盘
y4LUC;[n attestation 见证；见证条款
ggiy{CdR at-the-money option 平价期权
oP9 y@U attorney 受权人；受托代表人
?Pp*BB,*y attornment 新拥有人承认书
IVkB)9IW attributable profit 可归属利润
pf107S attributable share value 可归属股份价值
]@b9m Auckland Stock Exchange 奥克兰证券交易所
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{K auction 拍卖
RRB=JP{r auctioneer 拍卖商
G}^= (,jl audit 审计；核数
P"l'? ` Audit Commission 审计署
Je6wio- 4 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
qT !lq 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〕
""XAUxo audit review 帐目审查
*U]&a^N Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
xY#J((-iH audited account 审计帐目；经审计的帐目
(3l A0e`Y audited annual account 经审计的周年帐目
HKJBR)T audited balance sheet 经审计的资产负债表
o5
fV,BJZO auditor 核数师；核数主任；审计师
[U 8/nT auditor's certificate 核数师证明书；审计师证明书
-egnMc67 auditor's report 核数师报告；审计师报告
DyCzRkH Aussie bond 澳元债券
R y#C#0 austerity budget 紧缩预算
Hz."4nhv Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
N0-J=2 Australia All Ordinaries Index 澳洲所有普通股票指数
83SK<V6 Australian Dollar [AUD] 澳元
IQ~qiFCf Australian Options Market 澳大利亚期权市场
9#@s(s Australian Securities Commission 澳洲证券事务监察委员会
Ie!&FQe2 q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
e\ cyi W0 Australian Stock Exchange 澳大利亚证券交易所
-l57!s~V Austrian Schilling [ATS] 奥地利先令
8cG`We8l& authentication 认证；鉴证
q(: L8nKT] authority to purchase 委托购买证；委购书
\U]K!K= authorization 认可；核准；授权；授权书
1(dK b authorization by direction 指示授权
aEvbGo authorization by instruction 指令授权
`6J7c;: authorization by warrant 令状授权
7/51_=%kR authorization of unit trust 单位信托的认可
P1T {5u!T authorized agent 指定代理人
pR9 3T+X authorized capital 法定资本
Ao$k[#px authorized clerk 出市员
G^#>HE| authorized dealer 认可交易商
?z#*eoPr authorized financial institution 认可财务机构
Fd\uTxykp authorized fund 认可基金
|xcC'1WU authorized fund house 获授权的基金公司；认可基金公司
`dG;SM$T, authorized institution 认可机构
RuIBOo\XL7 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
B K+P authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
H.4ISmXU authorized insurer 获授权保险人；获认可承保人
?L7DVwVa,I authorized investment 特准投资项目
2=n`z) R authorized person 获授权人
3PZ(Kn< authorized representative 获授权代表
Z>bNU authorized share capital 法定股本
_!qD/ [/ automated quotation system 自动报价系统
|
U"fhG=g Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
EI6kBRMo 自动交易系统〔香港期货交易所有限公司〕
su%-b\8K automatic adjustment mechanism 自动调整机制
GI/NouaNfm automatic adjustment system 自动调整系统
,++HiYOG}e Automatic Clearing House 自动票据交换所
8R! -,I"$ automatic exchange rates accumulation system 自动化汇率累集系统
0VtjVz*C7& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Q| h$D~ automatic teller machine [ATM] 自动柜员机
X 5[vQ3^ autopay 自动转帐
qi7 C.w; available assets 可用资产
\f?
K 74 available fiscal reserve 现存财政储备
].kj-,5>f available profit 可用利润
O5-GrR^yt Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
U(y8nI] average 平均；平均数；海损
W j^@Zq# average basic salary 平均基本薪金
/~w*)e) average consumer expenditure 平均消费开支；一般消费开支
r^}0 qO,XM average cost 平均成本
3kC|y[.& average cost of land production 增辟土地平均成本
x4c|/}\)*
average daily turnover 平均每日成交额
1b3k|s4 average daily wage rate 平均每日工资率
>_ZEQC average expenditure pattern 平均开支模式
p03I&d@w> average growth rate 平均增长率
;Y;r%DJ average net fixed assets 固定资产平均净值
I <D7 Jj average of relatives 相对价格平均数
vLHn4>J,R average price 平均价格
uK$ Xqo%L average propensity to consume 平均消费倾向；一般消费倾向
~S Bb2*ID average propensity to save 平均储蓄倾向；一般储蓄倾向
u1 M8nb average rate 平均率
9 ;p5z[jI average revenue 平均收入；平均收益
F&R*njJcc average stock 平均库存；平均存货
M- i3_H) average yearly rent 平均年租
9X 4[Zk avoidance of double taxation 避免双重课税
C0N}B1- MU avoidance of tax 避税
