A:
X Orcygb2 A share Ａ股；甲类股份
I>A^I abatement of tax 减税；减扣免税额
E4+b-?PB~ ABN AMRO Bank N.V. 荷兰银行
$$JI Bf8 above-the-line expenditure 线上项目支出；经常预算支出
ll^DY
hx} above-the-line receipt 线上项目收入；经常预算收入
XHxz @_rw ABSA Asia Limited 南非联合亚洲有限公司
90~*dNk absolute change 绝对数值变更
-~
0] 7Cpl absolute expenditure 实际开支
?g2zm I!U absolute guideline figure 绝对准则数字
{odA[H absolute interest 绝对权益
SIq1 X'7 absolute order of discharge 绝对破产解除令
(w+%=z"M absolute profit margin 绝对利润幅度
I:#Ok+ absolute value 实值；绝对值
S5N@\ x absolutely vested interest 绝对既得权益
3bH~';< absorbed cost 已吸收成本；已分摊成本
8xgJSk absorption 吸收；分摊；合并
q] ^,vei absorption rate 吸收率；摊配率；分摊率
91u p^ ACB Finance Limited 亚洲商业财务有限公司
x;u ~NKy acceptable form of reciprocity 合理的互惠条件
4O!E|/`wO acceptable rate 适当利率；适当汇率
F>N+<Z acceptance agreement 承兑协议
t5paY w-b acceptance for honour 参加承兑
R "*R99 acceptor 承兑人；接受人；受票人
0q {[\51*
acceptor for honour 参加承兑人
IAI(Ix accident insurance 意外保险
Ik j=`,a2B Accident Insurance Association of Hong Kong 香港意外保险公会
iZQ\
m0Zc accident insurance scheme 意外保险计划
mDfwn7f accident year basis 意外年度基准
#vQ ? accommodation 通融；贷款
P@ gt di(Q accommodation bill 通融票据；空头票据
Ep mJWbU accommodation party 汇票代发人
+Hj/0pp account balance 帐户余额；帐户结余
jYWw.g< account book 帐簿
xO 7Yt
l account collected in advance 预收款项
iK!dr1:wSw account current book 往来帐簿
KmQ^?Ad- C account of after-acquired property 事后取得的财产报告
9?
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lUv =7"
[ account payable 应付帐款
1}!L][( account payee only [A/C payee only] 只可转帐；存入收款人帐户
P-'_}*wxi account receivable 应收帐款
"cMNdR1^,y account receivable report 应收帐款报表
xuU x4,Z account statement 结单；帐单；会计财务报表
S[mM4et| account title 帐户名称；会计科目
vZ@g@zB4o0 accountant's report 会计师报告
|3;(~a)% Accountant's Report Rules 会计师报告规则
p<KIF>rf| accounting and auditing procedure 会计与审计程序；会计与核数程序
=_
y\Y@J
Accounting Arrangements 《会计安排》
%c X"#+e accounting basis 会计基础
>," sHm}l% accounting by Official Receiver 破产管理署署长呈交的帐目
,=|4:F9
Accounting Circular 《会计通告》
`
W4dx& accounting class 会计类别
rjUBLY1( accounting date 记帐日期；会计结算日期
V^n0GJNo accounting for money 款项核算
JrDHRIkgm Accounting Officer 会计主任
QU/fT_ORw accounting period 会计报告期；会计期
Uk,g> LG accounting policy 会计政策；会计方针
LkBZlh_ accounting practice 会计惯例
#~k[ 6YR 0 accounting principle 会计准则
\iru7' S accounting record 会计记录
/^:2<y8Ha accounting report 会计报告
Q[PK`*2) Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-[DWM2C$K4 Accounting Society of China 中国会计学会
@2
=z}S3O accounting statement 会计报表
7 Fz
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}>}1oUCi accounting transaction 会计事项；帐务交易
CISO< z0 accounting treatment 会计处理
*N F$1 accounting year 会计年度
3qi_]*dD accretion 增值；添加
XP-C accrual 应计项目；应累算数目
|]W2EV ,b accrual basis 应计制；权责发生制
#?Mj$ZB accrual basis accounting 应计制会计；权责发生制会计
k4{:9zL1#? accrue 应累算；应计
~Ky4+\6o> accrued benefit 应累算利益
!][F accrued charges 应计费用
)(m0cP{7 accrued cumulative preference share dividend 应累算的累积优先股股息
5mgHlsDzu accrued expenses 应累算费用
y-B=W]E accrued interest payable 应付利息；应计未付利息
SEM8`lnu accrued interest receivable 应收利息；应计未收利息
C\Vg {&' accrued right 累算权益
[2
zt ^ accruing profit 应累算的利润
8IGt4UF&? accumulated fiscal reserve 累积财政储备
_1|$P|$P. accumulated profit 累积利润；滚存溢利
/L v1$~ accumulated reserve 累积储备
dMvp&M\\' accumulation of surplus income 累积收益盈余
#BY`h~&T acquired assets 既得资产
#@qN8J}R acquisition 收购；购置；取得
OeElMRU" acquisition cost 购置成本
!aNh! acquisition expenses 购置费用
ONX8}Ob~ acquisition of 100% interest 收购全部股权
+e P.s_t acquisition of control 取得控制权
W7=V{}b+ acquisition of fixed assets 购置固定资产
2Y OKM #N] acquisition of shell “买壳”
s_ bR] G acquisition price 收购价
dqc1 q:k?$ act of God 天灾
gR Nv-^ acting partner 执事合伙人
8SC%O\, active market 买卖活跃的市场；交投畅旺的市场；旺市
" aq'R(/`c active partner 积极参与的合伙人
p&N#_dmlH active trading 交投活跃
oyx ^a9 actual circulation 实际流通
E m{aM actual cost 实际成本
XOy2lJ/ actual expenditure 实际开支；实际支出
}Ln@R~[ actual income 实际入息；实际收入；实际收益
~/-eyxLTm actual market 现货市场
-rSIBc:$8 actual price 现货价；实际价格
{f DTSr?/ actual profit 实际利润
vF4]ux&
actual quotation 实盘；实际价位；实际报价
|L::bx( actual year basis 按实际年度计算
#X`8dnQZ actuals 实货
K84^ O q actuarial investigation 精算调查
^G|98yc!' actuarial principle 精算原则
xT*d/Oa w actuarial report 精算师报告
jz'< Actuarial Society of Hong Kong 香港精算学会
6bO~/mpWT~ actuarial valuation 精算师估值
a~ ]bD actuary 精算师
'g)n1 { ad referendum agreement 暂定协议；有待覆核的协定
U|@V
74 ad valorem duty 从价税；按值征税
d=3 '?l` ad valorem duty system 从价税制
_yH`t[ ad valorem fee 从价费
}-DE`c ad valorem tariff 从价关税
izZ=d5+K additional allowance 额外免税额
06 mlj6hV additional amount for unexpired risk 未过期风险的额外款额
4Ysb5m)u additional assessable profit 补加应评税利润
3x@<Z68S additional assessment 补加评税
)9v`f9X){ additional commitment 额外承担
D g>^ A additional commitment vote 额外承担拨款
=!b6FjsiG additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6^)}PX= * additional dependent parent allowance 供养父母额外免税额
gTf| ^?vd additional provision 额外拨款
oPQtGl p additional stamp duty 附加印花税
[ xZU!= additional tax 补加税罚款；补加税款
OMrc_)he\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$V>yXhTh adjudged bankrupt 被裁定破产
r[t xlQI9 adjudicated bankrupt 裁定破产人
ZKp vDH' adjudication fee 裁定费；评定印花税额手续费；评估契据费
y 9l*m~ adjudication of bankruptcy 裁定破产；宣告破产
O4iC]5@ adjudication of insolvency 裁定无力偿还债务
rN/| (@ adjusted actual 经调整的实数；调整后的实数
:aAEJ adjusted current assets 经调整的流动资产；调整后的流动资产
`#mK*Buem} adjusted figure 经调整的数字；调整后的数额
oG oK, adjusted liabilities 经调整的负债；调整后的负债
FM w&( adjusted loss 经调整的亏损；调整后的亏损
'0RwO[A#1 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
G" SBYU adjusted profit 经调整的利润；调整后的利润
{zLhiUH
a0 adjusted surplus 经调整的盈余额；调整后的盈余额
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adjusted value 经调整的价值；调整后的价值
iw9Q18:I} adjustment 调整；修订；理算〔保险〕
5F"|E-; adjustment centre 调剂中心
=aG xg57 adjustment lag 调整过程的时间差距；调整时差
- y AQ adjustment mechanism 调整机制
vH[47Cv G5 adjustment of loss 亏损调整
Nw_@A8-r adjustment process 调整过程；调整程序
G}d-(X adjustment range 调整幅度
m#!=3P7T administered exchange rate 受管制汇率
YB( Gk;] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Qdk 6Qubi! administration expenses 行政费用
v`PY>c6~ administration fee 手续费；行政费
H^%l Dz administration in bankruptcy 破产管理
L1{GL #qV administration order 遗产管理令
5z }w }zdg administrator 管理人；遗产管理人
23F/\2MSG administrator of the estate 遗产管理人
u.XQ & admission of debt 债项承认书
`:NaEF?Sj admission of proof 接纳债权证明
d3Mva,bw< advance 放贷款项；垫付款项；预支款项；预付款项
G3 i !PwW advance account 暂支帐目；预付款帐户
= +:{P?*} advance compensation 预付补偿金
:mppv8bh advance from shareholder 股东垫款
-Z-f1.Dm5 advance pending reimbursement 预支以待日后付还
)u%je~Vw advanced economy 先进经济体系
~&dyRt W4 advancement 预付；预付财产
ZP\M9Ja advances warrant 垫款令
bm~W
EX advancing 贷出
C4$:mJ>y adverse balance 逆差
Sl2iz? adverse exchange 逆汇
-fI`3# advertisement addressed to shareholders 在报章刊登的致股东通告
7cDU2l advice for collection 托收通知书
{7hLsK[]) advice of drawing 提款通知书；汇票通知书
sic"pn],U advice of payment 付款通知
OR1DYHHT/1 Advisory Committee [Securities and Futures Commission]
y&~w2{a 谘询委员会〔证券及期货事务监察委员会〕
Vv.r8IGYm Advisory Committee on Diversification 经济多元化谘询委员会
z ;tI D~Y affidavit 誓章；遗产申报誓章
c_grPk2O4 affidavit of no receipt 述明无收款的誓章
796\ jf$ affiliate 联号；联营公司；附属公司
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=t affiliated company 附属公司；联号；联营公司
$@-P5WcRs affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zE T^T5>: affordability 负担能力
3f.b\4 U African Development Bank [AfDB] 非洲开发银行
t_z >Cl^u after-acquired property 事后取得的财产
%M
F;`; 1 after-hours dealing 市后交易
s9;#!7 ms after-tax profit 税后盈利；税后利润；税后溢利
6 gL=u-2 agency agreement 代理协议
Rk<@?(l!6x agency expenses 代理机构的开支
E51 dV:l agency fee 代理费
}_/ Hd mmx Agency Law 《代理法》
q%n 6K agent 代理人；承销人
gN8hJG'0 agent of company 公司代理人
Z%zj";C
G agent's fee 代理人费；经纪费
AN:sQX` aggregate 总计；总数；总体数字
!%+2Yifna aggregate amount 总款额；总额
jd]s<C3o aggregate assets and liabilities 总体资产与负债
"xI" aggregate at constant price 按固定价格计算的总体数字
aim arU aggregate demand 总需求
qU2~fNY aggregate gross position 总持仓量
k %e^kej aggregate limit 总限额
{R<Ea
@LV+ aggregate of salaries tax 合计薪俸税
>zsid : aggregate performance 总体表现；总体业绩
/-_=nf}w aggregate supply 总体供应
(
9!k# aggregate surplus 总盈余
H`bSYjgM! aggregate total 整体总额
K%<j=c aggregate value 总值；合计价值
g6@Fp7T aggregated basis 合计基准
c .3ZXqpI; aggregated net chargeable income 合计应课税入息实额
,u }XW V aggregation 合并计算；合计；总和
^H{R+} aggregation of incomes of husband and wife 夫妇入息合并计算
(/!r(#K0,' aggregation of property 财产的总和
#4MBoN(3 agio 差价；贴水
~LJY6A@y 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》
:P,sxDlG) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
O< PO^p i 《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》
6vuq1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[Aj Q#;#Q 《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》
j Uv!9Y}F Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
4(e59ZgY 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;__9TN agreement for a settlement 授产协议
~vmd XR`'T agreement for assignment 转让协议
7Dzuii?1 agreement for sale 售卖协议；买卖协议
.7'kw]{/ agreement for sale and purchase 买卖协议
0N[&3Ee8 agreement for the payment of interest 支付利息协议
d2oh/j6`TA agreement for the repayment of money 还款协议
WARb"8Kg agreement of reinsurance 再保险协议
}I|u'#n_ Agricultural Bank of China 中国农业银行
3 &u_A?; air passenger departure tax 飞机乘客离境税
_{t9 x\= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]-oJ[5cQ0v airport tax 机场税
mK+IEZV<3 alcohol duty 酒精税
{FRAv(,\ alienation 让与；让渡；转让
2" |2a@ alimony 生活费；赡养费
p.ANVA@: All Ordinaries Index [AOI] 所有普通股指数
B\J^=W+` all risks 全险；综合险
9TF f8'?d All Sales Record for Stock Market 《股票市场成交报告》
_Jwq`]Z Allied Capital Resources Limited 新联财务有限公司
NaVQ9ku7VW all-items index [Consumer Price Index] 总指数〔消费物价指数〕
F(4?tX T allocation letter 拨款信件
t* @2 OW`! allocation of fund 分配款项；预留款项
rg0m a allocation of profit 利润分配；溢利分配
V/ cP4{L allocation warrant 拨款令
bCref$| allotment 分配；配股
3iw{SEY allotment notice 股份配售通知；配股通知
Nx{$} allotment of shares 股份分配
>AoK/(yL. allowable 可获宽免；免税的
L;gO;vO allowable business loss 可扣除的营业亏损
Cm$.< CV allowable expenses 可扣税的支出
gu #-O ?B allowance 免税额；津贴；备抵；准备金
o,U9}_| A allowance for debts 债项的免税额
JnHo 9K2. allowance for depreciation by wear and tear 耗损折旧免税额
!d<"nx[2` allowance for funeral expenses 殡殓费的免税额
k(zsm"<q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
?9l [y allowance for repairs and outgoings 修葺及支出方面的免税额
$0bjKy allowance to debtor 给债务人的津贴
W_m"ySQs alteration of capital 资本更改
g{W;I_P^9 alternate trustee 候补受托人
x~.:64 amalgamation 合并
wi9DhVvc 0 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
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ambit of charges 征税范围；收费范围
4}` amended valuation 经修订的估值
R' kyrEO American Commodities Exchange 美国商品交易所
(D@A74q\' American Express Bank Limited 美国运通银行
/R>nr" American Stock Exchange 美国证券交易所
MCU_Z[N#10 amortization 摊销
*~m+Nc`D,N amount due from banks 存放银行同业的款项
8ElKD{.BU8 amount due from banks abroad 存放海外银行同业的款项
Z% I amount due from holding companies 控股公司欠款
;' 81jbh amount due from local banks 存放本港银行同业的款项
f|y:vpd% amount due to banks 银行同业的存款
J=pztASt amount due to banks abroad 海外银行同业的存款
i)#s.6.D> amount due to holding companies 控股公司存款
LL|7rS|o amount due to local banks 本港银行同业的存款
; 7N
Z<k amount due to outport banks 外埠银行同业的存款
AuR$g7z amount for note issue 发行纸币的款额
d
Le-nF amount of bond 担保契据的款额
.{;Y'Zc14S amount of consideration 代价款额
RI68%ZoL amount of contribution 供款数额
sXd8rj: o amount of indebtedness 负债款额
rr#K"S P amount of principal of the loan 贷款本金额
Vd=yr'? amount of rates chargeable 应征差饷数额
B|| ;' amount of share capital 股本额
.VTy[|o amount of sums assured 承保款额
K}6dg< amount of variation 变动幅度
Cy*|&=>j amount of vote 拨款数额
l>Ub!^; amount payable 应付款额
)lJao amount receivable 应收款额
F)z;Z6{t 4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
^$&k5e/}C analysis 分析
rDm'Z>nTf ancillary risk 附属风险
jy]JiQ B annual account 周年帐目；周年帐目报表；年度决算；年结
VU I| .76g annual accounting date 年结日期
tzy'G"P| annual allowance 每年免税额；年积金；年度津贴；年津
)xb|3&+W annual balance 年度余额
Rb(SBa annual disposable income 每年可动用收入
>J|]moSVA annual estimates 周年预算
TYI7<-Mp:[ annual fee 年费
>vuY+o;B annual general meeting 周年大会
e"
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%c E 2s` annual long-term supplement 长期个案每年补助金
^<LY4^ annual pensionable emolument 可供计算退休金的年薪
R\XKMF3mN3 annual report 年报
Cg z D $`~ Annual Report on the Consumer Price Index 《消费物价指数年报》
y^]tahbo annual return 周年报表；周年申报表；每年报税表格
u_7~TE3W Annual Return Rules 《周年报表规则》
*>VVt8*Et annual review of consumer prices 每年消费物价回顾
_ Ro! "YVX annual roll-forward basis 逐年延展方式
jE#O>3+. annual salary 年薪
H3Se={5h\A annual statement 年度报表；年度决算表
5e
sQ; 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
*xp \4;B
annuitant 年金受益人
}E`dZW*!! annuity 年金
G ;f/Tch annuity contract 年金合约
' oF xR003 annuity on human life 人寿年金
8ssJ<LP antecedent debt 先前的债项
c\% r 38 ante-dated cheque 倒填日期支票
"zIFxDR# anticipated expenditure 预期开支
T97]P- }
anticipated net profit 预期纯利
4(-b x.V anticipated revenue 预期收入
1 { , F anti-inflation measure 反通货膨胀措施
1^i Pj i/ anti-inflationary stance 反通货膨胀立场
M>M`baM1 apparent deficit 表面赤字
erVO|<%=R apparent financial solvency 表面偿债能力
EC|' l apparent partner 表面合伙人
Jv.U Q application for personal assessment 个人入息课税申请书
#z1H8CFL" application of fund 资金应用
)"+( butI& application to release as liquidator and to destruct the books of accounts and documents
!?^b[
nC% 申请免除清盘人职务及毁灭帐簿与文件
2>*%q%81 appointed actuary 委任精算师
e[Abp~@M1 appointed auditor 委任核数师；委任审计师
=TqQbad p appointed trustee 委任的受托人
yjJ5P`j] appointer 委任人
/O ]t R apportioned pro rata 按比例分摊
D5~n/.B" apportionment 分配；分摊
/x{s5P 3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
p _d:eZ apportionment formula 分摊方程式
erO>1 ,4 S apportionment of estate duty 遗产税的分摊
GWvH[0 appraisal 估价；评估
9} z0J appreciable growth 可观增长
QM?#{%31 appreciable impact 显着影响
XT ;u<aJs appreciable increase 可观增长
=V"(AuCVE appreciation 增值；升值
'Wa,OFd\8 appreciation against other currencies 相对其他货币升值
s i4don appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1".v6caW appreciation tax 增值税
jq08= appropriation 拨款；拨用；拨付
<, 3ROo76 appropriation account 拨款帐目
c^`]`xi X Appropriation Bill 拨款法案
%7O?JI [ appropriation-in-aid system 补助拨款办法
uIU5.\"s approved assets 核准资产
ki>~H!zB approved basket stock 认可一篮子证券
#2iD'>bQ approved budget 核准预算
v`1,4,;,qs approved charitable donation 认可慈善捐款
|a{ Q 0: approved charitable institution 认可慈善机构
)/t?!T.[ approved currency 核准货币；认可货币
C ;(t/zh approved estimates 核准预算
4 2L
@ w approved estimates of expenditure 核准开支预算
eSW{C b approved overseas insurer 核准海外保险人
$`Ix:g i approved overseas trust company 核准海外信托公司
fL]Pzt sk+ approved pooled investment fund 核准汇集投资基金
l|5fE1K9U approved provident fund scheme 认可公积金计划
;\MW$/[JCy approved provision 核准拨款
Hi]cxD*` approved redeemable share 核准可赎回股份
mw5? [@G- approved regional stock 认可地区性证券
WL{(Ob approved retirement scheme 认可退休金计划
h_d<! approved subordinated loan 核准附属贷款
CkswJ:z)sc arbitrage 套戥；套汇；套利
.G o{1[ arbitrageur 套戥者；套汇者
F7")]q3I~ arbitrary amount 临时款项
5[n(7 ;+gw arrangement 措施；安排；协定
gl&5l1& arrears 欠款
h~wi6^{&Y arrears of pay 欠付薪酬
5{ $LsL arrears of revenue 逾期未收税款；逾期未收的帐项
e$Y[Z {T5 articles of association 组织章程；组织细则；组织章程细则
GA`PY-Vs) Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
e *j . ascertainment of profit 确定利润
ZtHm\VTS "Asia Clear" “亚洲结算系统”
lD{A a!\ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
)J?{+3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
0kDK~iT Asian Development Fund [ADF] 亚洲发展基金
-7!&@w uQ Asian dollar bond 亚洲美元债券
#Km:}= Asian dollar market 亚洲美元市场
{647| j;e Asian dollar rate 亚洲美元利率
&F}"Z(B<wK Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
N$[$;Fm: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
lg pW@ g asked price 沽盘；喊价；索价；卖方报价
_ bD/D !| assessable income 应评税入息
~afg )[( assessable loss 应评税亏损
q$G,KRy/ assessable profit 应评税利润
jgS%1/& assessable value 应评税值
]59i> assessed profit 估定利润
c]B$i*t assessed value 经评估价值
-YD+(c`l assessment 评税；评定；估价；评税单
lO:. OZu assessment number 评税编号；估价编号
RI2f`p8k assessment of additional tax 补加税评税
'Peni1_ assessment of performance 业绩评估；实绩评价
>R /$1e1Y Assessor 评税主任
g,:j/ v R asset price bubbles 资产价格泡沫
M/Pme&% asset-backed securities 具资产保证的证券
"n:{ !1VGw assets accretion 资产增值
)etmE assets and liabilities 资产与负债
s( <u o{ assets betterment statement 资产递增表；资产改进表
|y20Hi': assets lending 实物放款；有抵押贷款
m5 G \}8| assets of the company passing on the death 死者去世时转移的公司资产
2 &Nb assets pledged as security for liabilities 用作负债抵押的资产
$BmmNn# assets portfolio 资产投资组合
-*2Mf Mh assets price 资产价格
& _5tqh assets quality 资产质素
1c+]gI e assets realization 资产变现
{YUIMd!Y assets refinancing arrangement 资产再集资安排
[7m1Q< assets securitization 资产证券化
ny-7P;->8 assets situated outside Hong Kong 在香港以外地方的资产
#"fJa:IYG7 assets stripping 削减资产；拆卖资产
ob_I]~^I?| assets value 资产值
fIF<g@s assignee 承让人
r}yG0c, assignment 转让；转让书；转让契
%r)avI assignment of interest 权益转让
F_uY{bg assignment of letters patent and trade mark 专利证书及商标转让
3?E8\^N\n assignment of property 物业转让；物业转让书
lt$zA%`odc assignment right 转让权
. |*f!w}5 assignor 转让人
H UoyLy associate 有联系的人；有关连人士；相联者；合伙人；联系人
!6&W,0< Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
`MP|Ovns:H associate member 附属会员
fA48 (0p associated body corporate 相联法人团体
80M;4nH^5 associated company 相联公司；联属公司
R_sC! - associated corporation 相联法团
2wq k,c[] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8vk..!7n} 公认会计师公会〔英国〕
,7, g%?_P Association of Futures Exchange Brokers 香港期货经纪协会
Mz I q"3 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
e4OeoQ @ > association of underwriters 承保人组织
_ .i3,-l) assumption of control 接管
>\ST-7[^L assurance 担保；保险；转易；转易书
B5X sGLV assurance of interest 权益的转易
TO,rxf at 19XX price 按一九ＸＸ年价格计算
(J"T]-[ at a discount 按赔价计算；按贴水价格计算；打折扣
fQ+VT|jzx at a premium 按溢价计算；按升水价格计算
G1 o70 at call 通知付款；按通知
:`) ~-`_ at constant market price 按固定市价计算
*=Z26 at constant price 按固定价格计算
QH]M at cost 按成本计算
~tB;@ e at current market price 按当时市价计算；按现时市价计算
.ut{,(5 at current price 按当时价格计算；按现时价格计算
t0:AScZY at factor cost 按要素成本计算；按生产要素成本计算
7 1W5.! at money-of-the-day price 按付款当日价格计算
Fyyg`J at or better 按指定或较佳价位〔买卖指令〕
HmK*b Z at par 按面值计算；平价
%=j3jj[ at sight 见票即付
-VDo[Zy at the close 按收市盘
n 3MWs );5 at the opening 按开市盘
ZWV|# c<G attestation 见证；见证条款
mYB` )M*Y at-the-money option 平价期权
:"0J=>PH: attorney 受权人；受托代表人
b{DiM098 attornment 新拥有人承认书
PC c|}*b attributable profit 可归属利润
/\mKY%kyh attributable share value 可归属股份价值
zT~B 6 Auckland Stock Exchange 奥克兰证券交易所
`nR %Cav,U auction 拍卖
t<:D@J]a auctioneer 拍卖商
#0b&^QL audit 审计；核数
b4Y8N"hL% Audit Commission 审计署
pO<-., Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6) \dBOz 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〕
m xw dugr` audit review 帐目审查
"HM{b?N Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
OEr:xK2T audited account 审计帐目；经审计的帐目
h06ku2Q
audited annual account 经审计的周年帐目
=R*Gk4<Y audited balance sheet 经审计的资产负债表
v;y0jD#b auditor 核数师；核数主任；审计师
nD" ~?*Lt auditor's certificate 核数师证明书；审计师证明书
V@=V5bZLs auditor's report 核数师报告；审计师报告
%,b X/! Aussie bond 澳元债券
#y]3LC#)^G austerity budget 紧缩预算
yj @tV2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
M4Z@O3OI E Australia All Ordinaries Index 澳洲所有普通股票指数
!}3,B28 Australian Dollar [AUD] 澳元
P];JKE% Australian Options Market 澳大利亚期权市场
u%O-;>J Australian Securities Commission 澳洲证券事务监察委员会
"f QRk Australian Society of Certified Practising Accountants 澳洲执业会计师公会
x2 |6 Australian Stock Exchange 澳大利亚证券交易所
P4
ul[zZ Austrian Schilling [ATS] 奥地利先令
,gnQa authentication 认证；鉴证
RK9>dk W authority to purchase 委托购买证；委购书
O}Ui`eWU authorization 认可；核准；授权；授权书
[_y@M
] authorization by direction 指示授权
_baYn`tFw- authorization by instruction 指令授权
s _jBu authorization by warrant 令状授权
4a ZCFdc authorization of unit trust 单位信托的认可
g ( 0;[#@ authorized agent 指定代理人
P 2n2 Qt2 authorized capital 法定资本
MrE<vw@he authorized clerk 出市员
jj\ [7 O* authorized dealer 认可交易商
{gf>* authorized financial institution 认可财务机构
e{G_GycH authorized fund 认可基金
PX ".Km p. authorized fund house 获授权的基金公司；认可基金公司
Ap Py]IdwX authorized institution 认可机构
go)p%}s authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
D_|B2gdZY authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
hQJW KAf,/ authorized insurer 获授权保险人；获认可承保人
a! Yb1[ authorized investment 特准投资项目
nN`"z3o authorized person 获授权人
w# PZu+ authorized representative 获授权代表
|U[y_Y\ a authorized share capital 法定股本
#_Ea[q7v automated quotation system 自动报价系统
^o<:;{ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
SA6hbcYk 自动交易系统〔香港期货交易所有限公司〕
FyD.>ot7M automatic adjustment mechanism 自动调整机制
PB~_I= automatic adjustment system 自动调整系统
&yH#s
8^8 Automatic Clearing House 自动票据交换所
nR5bs;g k" automatic exchange rates accumulation system 自动化汇率累集系统
]>:^d%n,} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
0yof u automatic teller machine [ATM] 自动柜员机
i% (yk#=V autopay 自动转帐
`rWB`q|i<
available assets 可用资产
CKARg8o available fiscal reserve 现存财政储备
6i@ub %qq available profit 可用利润
` DCU>bt&R Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
0V11# average 平均；平均数；海损
>?XbU} average basic salary 平均基本薪金
% mn /> average consumer expenditure 平均消费开支；一般消费开支
eFQ QW`J average cost 平均成本
3_qdJ<, average cost of land production 增辟土地平均成本
9n}A ^ average daily turnover 平均每日成交额
;?6>mh( ` average daily wage rate 平均每日工资率
O Ol TrLL average expenditure pattern 平均开支模式
;cSGlE | average growth rate 平均增长率
y ~#\#w { average net fixed assets 固定资产平均净值
ZW y e> ] average of relatives 相对价格平均数
t/:w1rw average price 平均价格
O4+F^+qN average propensity to consume 平均消费倾向；一般消费倾向
R lg#z4m average propensity to save 平均储蓄倾向；一般储蓄倾向
j)D-BK&+ average rate 平均率
okBE|g average revenue 平均收入；平均收益
gn5% F5W average stock 平均库存；平均存货
oW'PO Ar average yearly rent 平均年租
{*=E?oF@ avoidance of double taxation 避免双重课税
X7cWg o66T avoidance of tax 避税
