A:
:&qC <UD A share Ａ股；甲类股份
L!?v BL
abatement of tax 减税；减扣免税额
cl@kRX<7' ABN AMRO Bank N.V. 荷兰银行
>,kL p|gA above-the-line expenditure 线上项目支出；经常预算支出
bG "6pU above-the-line receipt 线上项目收入；经常预算收入
f_~}X#._ ABSA Asia Limited 南非联合亚洲有限公司
=obt"K%n absolute change 绝对数值变更
PIgGXNo absolute expenditure 实际开支
3,%nkW absolute guideline figure 绝对准则数字
9) jo7,VM absolute interest 绝对权益
y9=t; qH@| absolute order of discharge 绝对破产解除令
8?A@/ absolute profit margin 绝对利润幅度
o@Scz! "g absolute value 实值；绝对值
U.Pa7tn absolutely vested interest 绝对既得权益
ix(U:'{ absorbed cost 已吸收成本；已分摊成本
cO8`J&EK absorption 吸收；分摊；合并
l&\t f`~ absorption rate 吸收率；摊配率；分摊率
!NIL pimi ACB Finance Limited 亚洲商业财务有限公司
.mC~Ry+t acceptable form of reciprocity 合理的互惠条件
CQj/e+eE4 acceptable rate 适当利率；适当汇率
x`Vy<h 33 acceptance agreement 承兑协议
F1 9;RaP+ acceptance for honour 参加承兑
%uh R'8" acceptor 承兑人；接受人；受票人
l}dj{ s acceptor for honour 参加承兑人
A>4l/ accident insurance 意外保险
+GRxHuW, Accident Insurance Association of Hong Kong 香港意外保险公会
K3a>^g accident insurance scheme 意外保险计划
L -`(!j accident year basis 意外年度基准
UIO6|*ka accommodation 通融；贷款
^xzE^ "G6 accommodation bill 通融票据；空头票据
}m9S(Wal accommodation party 汇票代发人
qK<aZ%V account balance 帐户余额；帐户结余
@=0 2 account book 帐簿
q2[+-B)m account collected in advance 预收款项
s.<olxXRW account current book 往来帐簿
t^`<*H account of after-acquired property 事后取得的财产报告
5}<.1ab3V account of defaulter 拖欠帐目
xAR ^ account payable 应付帐款
#&;m<% account payee only [A/C payee only] 只可转帐；存入收款人帐户
z:d Xc account receivable 应收帐款
-OHvK0~ account receivable report 应收帐款报表
;+S2h-4 account statement 结单；帐单；会计财务报表
-fb1cv~N account title 帐户名称；会计科目
Na~g*)uT$ accountant's report 会计师报告
_Cu[s ?,kS Accountant's Report Rules 会计师报告规则
$I?=.:<+ accounting and auditing procedure 会计与审计程序；会计与核数程序
113Z@ F Accounting Arrangements 《会计安排》
*5ka.=Q s accounting basis 会计基础
bx+(.F accounting by Official Receiver 破产管理署署长呈交的帐目
n,C D4Nv Accounting Circular 《会计通告》
]hCWe0F accounting class 会计类别
=g{ _^^n accounting date 记帐日期；会计结算日期
H j}g1"RA accounting for money 款项核算
1C^HCIH7J Accounting Officer 会计主任
?AqrlR] 5 accounting period 会计报告期；会计期
Y2RxD\!Z accounting policy 会计政策；会计方针
k@'?"CP\Xq accounting practice 会计惯例
{jj]K.& accounting principle 会计准则
|HKHN? ) accounting record 会计记录
34&u]4=L) accounting report 会计报告
SL?%/$2g=O Accounting Services Branch [Treasury] 会计事务部〔库务署〕
GV `idFd Accounting Society of China 中国会计学会
842Mydom accounting statement 会计报表
17MN8SfQ accounting system 会计制度；会计系统
m?
\#vw$ accounting transaction 会计事项；帐务交易
-u cz+{ accounting treatment 会计处理
e#7 6h; accounting year 会计年度
0lvb{Zd accretion 增值；添加
`Gy>tD.#V- accrual 应计项目；应累算数目
B 1 jH.( accrual basis 应计制；权责发生制
LbtlcpF*~5 accrual basis accounting 应计制会计；权责发生制会计
I(iGs I accrue 应累算；应计
yKX:Z4I/ accrued benefit 应累算利益
$=;bccIob accrued charges 应计费用
K284R=j -& accrued cumulative preference share dividend 应累算的累积优先股股息
Q rrZF. accrued expenses 应累算费用
f4@#pnJ3po accrued interest payable 应付利息；应计未付利息
3RTB~K8:{ accrued interest receivable 应收利息；应计未收利息
il `C,C D accrued right 累算权益
3!ajvSOI9j accruing profit 应累算的利润
<E (- QJ accumulated fiscal reserve 累积财政储备
]8 q%bsl+ accumulated profit 累积利润；滚存溢利
O(c4iWm accumulated reserve 累积储备
.q|xMS}4 accumulation of surplus income 累积收益盈余
2_ZHJ,r acquired assets 既得资产
A-@-?AR acquisition 收购；购置；取得
MRxo |A{ acquisition cost 购置成本
0X}w[^f acquisition expenses 购置费用
5BGv^Qb_2 acquisition of 100% interest 收购全部股权
+wPvQKVfI acquisition of control 取得控制权
0lJBtk9wn acquisition of fixed assets 购置固定资产
v~W6yjp acquisition of shell “买壳”
f R{WS:Pv acquisition price 收购价
$7k04e@ ] act of God 天灾
G41$oalQ1 acting partner 执事合伙人
# 8-P active market 买卖活跃的市场；交投畅旺的市场；旺市
l*V72!Mv active partner 积极参与的合伙人
[))2u:tbS\ active trading 交投活跃
M#22Zfxq actual circulation 实际流通
U%S NROj actual cost 实际成本
z<C~DH actual expenditure 实际开支；实际支出
iR4,$Nn> actual income 实际入息；实际收入；实际收益
m SvTnd8 actual market 现货市场
r:S5x. P2 actual price 现货价；实际价格
)I0g&e^Tzy actual profit 实际利润
_ jM6ej< actual quotation 实盘；实际价位；实际报价
;tIIEc actual year basis 按实际年度计算
{3 yws 4 actuals 实货
T=)L5 Vuq< actuarial investigation 精算调查
9DocId. actuarial principle 精算原则
I[YfF actuarial report 精算师报告
Zp P6Q Actuarial Society of Hong Kong 香港精算学会
A UO0 actuarial valuation 精算师估值
j l|X$w actuary 精算师
cVt$#A) ad referendum agreement 暂定协议；有待覆核的协定
pz z`4VS: ad valorem duty 从价税；按值征税
:r[-7
[/ ad valorem duty system 从价税制
X$Qi[=L ad valorem fee 从价费
L``mF(R^ ad valorem tariff 从价关税
=I*ZOE3n additional allowance 额外免税额
O"w_sw additional amount for unexpired risk 未过期风险的额外款额
.M#>@~XR additional assessable profit 补加应评税利润
Ay. q ) additional assessment 补加评税
L&F\"q9q71 additional commitment 额外承担
| kRx[UL additional commitment vote 额外承担拨款
UM;bVf? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
oI"Fpo additional dependent parent allowance 供养父母额外免税额
REe%>|
additional provision 额外拨款
( ]uoN4 additional stamp duty 附加印花税
jYssz4)tp additional tax 补加税罚款；补加税款
&rE l Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
XT;IEZQZ adjudged bankrupt 被裁定破产
)e$-B]>7z adjudicated bankrupt 裁定破产人
AZm)$@e) adjudication fee 裁定费；评定印花税额手续费；评估契据费
oA^
]x> adjudication of bankruptcy 裁定破产；宣告破产
JL+[1=uE1L adjudication of insolvency 裁定无力偿还债务
)eVDp,.^ adjusted actual 经调整的实数；调整后的实数
"g&l~N1$ adjusted current assets 经调整的流动资产；调整后的流动资产
/VOST^z! adjusted figure 经调整的数字；调整后的数额
i_9/!D adjusted liabilities 经调整的负债；调整后的负债
[aVJYr2 adjusted loss 经调整的亏损；调整后的亏损
[75e\=wK 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
XsCbJ[Z_?q adjusted profit 经调整的利润；调整后的利润
8Y kH adjusted surplus 经调整的盈余额；调整后的盈余额
- cC(d$ y adjusted value 经调整的价值；调整后的价值
Q? |M BTo adjustment 调整；修订；理算〔保险〕
k{ &E}:A adjustment centre 调剂中心
=cX"gI[ adjustment lag 调整过程的时间差距；调整时差
X| 0`$f adjustment mechanism 调整机制
{.[,ee-)9 adjustment of loss 亏损调整
v}t :}M< ; adjustment process 调整过程；调整程序
"h|0]y^2 adjustment range 调整幅度
E.*OA y administered exchange rate 受管制汇率
GeR -k9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
o".O#^3H% administration expenses 行政费用
)1'_g 4 administration fee 手续费；行政费
l3
Bc
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iK23`@&% _ administration order 遗产管理令
Lr]Hvd administrator 管理人；遗产管理人
]uXsl0' `V administrator of the estate 遗产管理人
Ho*R LVI0U admission of debt 债项承认书
A ba%Gh admission of proof 接纳债权证明
\{^yB4F_Z advance 放贷款项；垫付款项；预支款项；预付款项
?DTP-#5Ba advance account 暂支帐目；预付款帐户
h1d 0{ advance compensation 预付补偿金
bao5^t} advance from shareholder 股东垫款
JH OBg{Wg advance pending reimbursement 预支以待日后付还
2:0Y'\nn advanced economy 先进经济体系
G(,~{N|| advancement 预付；预付财产
lAt1Mq} ?P advances warrant 垫款令
MPw7!G(qj advancing 贷出
Tm,L? Jh adverse balance 逆差
Q>Q}/{8! adverse exchange 逆汇
"uNxKL DB advertisement addressed to shareholders 在报章刊登的致股东通告
^qy-el advice for collection 托收通知书
8 ?R_O}U advice of drawing 提款通知书；汇票通知书
\r&@3a.> advice of payment 付款通知
n Fn`>kQ Advisory Committee [Securities and Futures Commission]
g# &##f 谘询委员会〔证券及期货事务监察委员会〕
{N`<e>A]{ Advisory Committee on Diversification 经济多元化谘询委员会
+=xRr?F affidavit 誓章；遗产申报誓章
69w"$V k affidavit of no receipt 述明无收款的誓章
[wxI
X affiliate 联号；联营公司；附属公司
;'+cT.cmH affiliated company 附属公司；联号；联营公司
z-E4-\a
affirmation [estate duty] 非宗教式宣誓〔遗产税〕
qf {B affordability 负担能力
Z-V%lRQ=b African Development Bank [AfDB] 非洲开发银行
LR.+C xQ after-acquired property 事后取得的财产
t9l7
% +y after-hours dealing 市后交易
CplRnKra after-tax profit 税后盈利；税后利润；税后溢利
CR=Mj mH agency agreement 代理协议
%P6!vx:&^b agency expenses 代理机构的开支
N* -Z Jv agency fee 代理费
+5 \\wGo< Agency Law 《代理法》
,_-*/- 7;8 agent 代理人；承销人
IH}L 1i A) agent of company 公司代理人
]jrxrUl agent's fee 代理人费；经纪费
f L:Fn"Nv aggregate 总计；总数；总体数字
BS.6d}G4 aggregate amount 总款额；总额
.`RC,R`C aggregate assets and liabilities 总体资产与负债
%05a>Rf& aggregate at constant price 按固定价格计算的总体数字
_L. yt5_ aggregate demand 总需求
v%Xe)D aggregate gross position 总持仓量
w\4m -Z{ aggregate limit 总限额
!X_~|5. aggregate of salaries tax 合计薪俸税
|g !#
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~(S4/d5 aggregate supply 总体供应
"|rqt.f2[ aggregate surplus 总盈余
U]$3NIe aggregate total 整体总额
boon =;{p aggregate value 总值；合计价值
PTqS L] aggregated basis 合计基准
TR20{8" aggregated net chargeable income 合计应课税入息实额
<ZdNPcT<s aggregation 合并计算；合计；总和
9\2&6H aggregation of incomes of husband and wife 夫妇入息合并计算
xb\:H@92 aggregation of property 财产的总和
J_$~ OEC~ agio 差价；贴水
j&5Xjl>4 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》
@9a=D< '> Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
jyr#e 《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》
vS#]RW&j Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'~ 0&m]N 《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》
i/z7a%$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
VCO/s9AL 《香港政府和大韩民国政府关于相互促进和保护投资协定》
f' S"F agreement for a settlement 授产协议
l<?wB|1' agreement for assignment 转让协议
f6) H!SI agreement for sale 售卖协议；买卖协议
^Du_e(TiyK agreement for sale and purchase 买卖协议
ZxQP,Ys_Y agreement for the payment of interest 支付利息协议
8b!_b2Za agreement for the repayment of money 还款协议
WTx;,TNG agreement of reinsurance 再保险协议
L8Q!6oO=< Agricultural Bank of China 中国农业银行
Y`uCDfcQ air passenger departure tax 飞机乘客离境税
(Bz(Ky D[ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
).xWjVC airport tax 机场税
3}+
\&[ alcohol duty 酒精税
S{6u\Vy alienation 让与；让渡；转让
`<q5RuU alimony 生活费；赡养费
1wt]J!hgV All Ordinaries Index [AOI] 所有普通股指数
X*Zv,Wm all risks 全险；综合险
$) !Z "2T All Sales Record for Stock Market 《股票市场成交报告》
4NIfQYC. Allied Capital Resources Limited 新联财务有限公司
$P_Y8: all-items index [Consumer Price Index] 总指数〔消费物价指数〕
clNP9{ allocation letter 拨款信件
jC%I]#!n allocation of fund 分配款项；预留款项
! Z EKvW allocation of profit 利润分配；溢利分配
3$54 *J allocation warrant 拨款令
dQ]j
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q-#fuD^ allotment notice 股份配售通知；配股通知
p(Mv^ea allotment of shares 股份分配
;f
Gi5=- allowable 可获宽免；免税的
3Daq5(fLP allowable business loss 可扣除的营业亏损
:|Cf$2k7 allowable expenses 可扣税的支出
&0ra a allowance 免税额；津贴；备抵；准备金
FmPF7 allowance for debts 债项的免税额
H'2 =yhtVh allowance for depreciation by wear and tear 耗损折旧免税额
^E^: =Q?'_ allowance for funeral expenses 殡殓费的免税额
$ }53f'QjW allowance for inflation 为通货膨胀而预留的款项；通胀准备金
al/~ allowance for repairs and outgoings 修葺及支出方面的免税额
566EMy| allowance to debtor 给债务人的津贴
-/X-.#}- alteration of capital 资本更改
2ip~qZNw>< alternate trustee 候补受托人
9}N*(PI amalgamation 合并
zPe . ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
>\ W" 3. ambit of charges 征税范围；收费范围
0dW1I|jR amended valuation 经修订的估值
9 EEHLx" American Commodities Exchange 美国商品交易所
K4"as9oFP American Express Bank Limited 美国运通银行
}O/Nn0, American Stock Exchange 美国证券交易所
{8Ll\ j@ " amortization 摊销
V|=
1<v amount due from banks 存放银行同业的款项
.;'xm_Gw< amount due from banks abroad 存放海外银行同业的款项
AO6;a T amount due from holding companies 控股公司欠款
jo;n~> 3P amount due from local banks 存放本港银行同业的款项
<S
qbj; amount due to banks 银行同业的存款
b~}}{fm&f amount due to banks abroad 海外银行同业的存款
s6I]H amount due to holding companies 控股公司存款
<OUApp H amount due to local banks 本港银行同业的存款
c1i7Rc{q amount due to outport banks 外埠银行同业的存款
(c"!0v amount for note issue 发行纸币的款额
IF=rD- x amount of bond 担保契据的款额
N@g+51ye amount of consideration 代价款额
'5%D Kz amount of contribution 供款数额
` Oi@7 /oT amount of indebtedness 负债款额
7_RU* U^ amount of principal of the loan 贷款本金额
#p]O n87> amount of rates chargeable 应征差饷数额
L@wnzt amount of share capital 股本额
ag6S"IXh amount of sums assured 承保款额
F&0rI8Nr amount of variation 变动幅度
aozk,{9- amount of vote 拨款数额
o9/P/PZ\X amount payable 应付款额
& m` amount receivable 应收款额
(<12&=WxE Amsterdam Stock Exchange 阿姆斯特丹证券交易所
w Z^/- analysis 分析
[kCn6\_<V ancillary risk 附属风险
2rxdRg'YLQ annual account 周年帐目；周年帐目报表；年度决算；年结
z,)Fv s4U. annual accounting date 年结日期
m#Cp.|>kP4 annual allowance 每年免税额；年积金；年度津贴；年津
*;Vq0a! annual balance 年度余额
m +gVGK
annual disposable income 每年可动用收入
aUnm9 u r annual estimates 周年预算
&IcDU r]L annual fee 年费
-Je+7#P1 annual general meeting 周年大会
=c|Bu^(Ctw annual growth rate 年增率；每年增长率
=xgW$c/yB annual long-term supplement 长期个案每年补助金
I
?1E}bv annual pensionable emolument 可供计算退休金的年薪
o}T]f(>} annual report 年报
IAfYlS#<yD Annual Report on the Consumer Price Index 《消费物价指数年报》
, Le _PJY) annual return 周年报表；周年申报表；每年报税表格
n}l Z Annual Return Rules 《周年报表规则》
HBt?cA ' annual review of consumer prices 每年消费物价回顾
t/3veDh@ annual roll-forward basis 逐年延展方式
_u >+H# annual salary 年薪
1yh x)m;f annual statement 年度报表；年度决算表
E_++yK^= 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
A#T;Gi annuitant 年金受益人
H Q2-20 annuity 年金
DT*/2TH*l annuity contract 年金合约
*
08LW|:, annuity on human life 人寿年金
/F \7_ antecedent debt 先前的债项
t* COzE ante-dated cheque 倒填日期支票
[\VzI\vb anticipated expenditure 预期开支
0xC!d-VIJ anticipated net profit 预期纯利
dWI\VS 9 anticipated revenue 预期收入
w(vf>L6( anti-inflation measure 反通货膨胀措施
9`xq3EL2T anti-inflationary stance 反通货膨胀立场
XLtuck apparent deficit 表面赤字
h.67] U7m apparent financial solvency 表面偿债能力
ag3T[}L
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wtZe\ h application for personal assessment 个人入息课税申请书
9U+^8,5 application of fund 资金应用
U*-%V$3+w5 application to release as liquidator and to destruct the books of accounts and documents
kr3ZqMfeI 申请免除清盘人职务及毁灭帐簿与文件
l!oU9 appointed actuary 委任精算师
u",
[ulP appointed auditor 委任核数师；委任审计师
KmMt:^9 appointed trustee 委任的受托人
8J)x>6 appointer 委任人
O". #B apportioned pro rata 按比例分摊
S`NH6?/uH apportionment 分配；分摊
~sM334sQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zNB G;\ W apportionment formula 分摊方程式
qWWy}5SOm apportionment of estate duty 遗产税的分摊
C4b3Z cD2 appraisal 估价；评估
*bR _
C"- appreciable growth 可观增长
FCg,p2 appreciable impact 显着影响
W7.]V)$wM appreciable increase 可观增长
}+SnY8A=KZ appreciation 增值；升值
sUg7 appreciation against other currencies 相对其他货币升值
a+ ]@$8 + appreciation of the exchange value of Hong Kong dollar 港元汇值上升
hRME ;/r]X appreciation tax 增值税
}@x0@sI9 appropriation 拨款；拨用；拨付
o<x 2,uT appropriation account 拨款帐目
RNm/&F1C$ Appropriation Bill 拨款法案
_Wgg=A"G appropriation-in-aid system 补助拨款办法
jML}{>Gy8S approved assets 核准资产
-`rz[";n approved basket stock 认可一篮子证券
](%-5G1 < approved budget 核准预算
I+}h+[W approved charitable donation 认可慈善捐款
V;>p@uE,P approved charitable institution 认可慈善机构
`LNRl'Z m approved currency 核准货币；认可货币
~x82 4xW approved estimates 核准预算
ll6~8PN approved estimates of expenditure 核准开支预算
P,,@&*
: approved overseas insurer 核准海外保险人
d=q2Or approved overseas trust company 核准海外信托公司
6Z7{|B5}Y approved pooled investment fund 核准汇集投资基金
:g ] [99 approved provident fund scheme 认可公积金计划
0T q6\: approved provision 核准拨款
{uq approved redeemable share 核准可赎回股份
T@X!vCjf6 approved regional stock 认可地区性证券
qg+ 8i9Y! approved retirement scheme 认可退休金计划
qF> }"m approved subordinated loan 核准附属贷款
RF qbwPX arbitrage 套戥；套汇；套利
U#YM)8;Iz arbitrageur 套戥者；套汇者
{"O'kx arbitrary amount 临时款项
x H\5T! arrangement 措施；安排；协定
! )ee{CwNc arrears 欠款
d6wsT\S arrears of pay 欠付薪酬
mhh8<BI arrears of revenue 逾期未收税款；逾期未收的帐项
,b 2Cl[ articles of association 组织章程；组织细则；组织章程细则
FLi)EgZXt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
E{h ascertainment of profit 确定利润
e;,D! "Asia Clear" “亚洲结算系统”
0&Zm3(} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
{G_ZEo#x8, Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)
_"`{2 Asian Development Fund [ADF] 亚洲发展基金
\
VJ3 Asian dollar bond 亚洲美元债券
)~rN{W<s`H Asian dollar market 亚洲美元市场
GBN^ *I Asian dollar rate 亚洲美元利率
~fEgrF d Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
c}lUP(Ss Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
4h?[NOA" asked price 沽盘；喊价；索价；卖方报价
9= Y-w s assessable income 应评税入息
EZao\,t assessable loss 应评税亏损
.#P'NF(5# assessable profit 应评税利润
=ejk E;
%L assessable value 应评税值
@"]; \E$sI assessed profit 估定利润
vTN$SgzfCU assessed value 经评估价值
8IbHDDS assessment 评税；评定；估价；评税单
gTm[ <Y assessment number 评税编号；估价编号
a3JG&6- assessment of additional tax 补加税评税
!fjDO!,! assessment of performance 业绩评估；实绩评价
Kh}#At^C8e Assessor 评税主任
1%t9ic asset price bubbles 资产价格泡沫
d XrLeoK asset-backed securities 具资产保证的证券
"\Z.YZUa\ assets accretion 资产增值
*RivZ
c9;P assets and liabilities 资产与负债
(;V6L{Rf> assets betterment statement 资产递增表；资产改进表
BA53
assets lending 实物放款；有抵押贷款
|I6\_K.=L assets of the company passing on the death 死者去世时转移的公司资产
N
=)9O assets pledged as security for liabilities 用作负债抵押的资产
Fep#Pw1 assets portfolio 资产投资组合
+,f|Y6L < assets price 资产价格
]^p6db zWe assets quality 资产质素
&+Xj%x.] assets realization 资产变现
_|`S9Nms assets refinancing arrangement 资产再集资安排
, )|nxX assets securitization 资产证券化
{IJ,y27 assets situated outside Hong Kong 在香港以外地方的资产
rOEk% kJ assets stripping 削减资产；拆卖资产
0DV
.1 assets value 资产值
5_9mA4gs@ assignee 承让人
^,qi` Tk assignment 转让；转让书；转让契
7NE"+EP\{2 assignment of interest 权益转让
Rra<MOR assignment of letters patent and trade mark 专利证书及商标转让
".Luc 7 assignment of property 物业转让；物业转让书
C0Z
m v assignment right 转让权
~A(fn:d assignor 转让人
}$?x wcPU associate 有联系的人；有关连人士；相联者；合伙人；联系人
Z~[ c65Nlu Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
= a$7OV. associate member 附属会员
M<4~ewWJ associated body corporate 相联法人团体
7X*$Fu< associated company 相联公司；联属公司
tU.Y$%4 associated corporation 相联法团
7='lu ;=, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
+:+q,0~*] 公认会计师公会〔英国〕
^ 9UKsy/q Association of Futures Exchange Brokers 香港期货经纪协会
HM /2/
/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
DKp+ nq$ association of underwriters 承保人组织
}w}2'P'T assumption of control 接管
buu~#m 1z assurance 担保；保险；转易；转易书
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!ws assurance of interest 权益的转易
Y/?V%X at 19XX price 按一九ＸＸ年价格计算
a6cq0g[# z at a discount 按赔价计算；按贴水价格计算；打折扣
aSkH<5 i`v at a premium 按溢价计算；按升水价格计算
|
U ) at call 通知付款；按通知
3A!`U6C( at constant market price 按固定市价计算
YzNSZJPD at constant price 按固定价格计算
Btp 9v<" at cost 按成本计算
JvX]^t/} at current market price 按当时市价计算；按现时市价计算
. zZee,kM at current price 按当时价格计算；按现时价格计算
9`4M o+ at factor cost 按要素成本计算；按生产要素成本计算
U@T"teGBA at money-of-the-day price 按付款当日价格计算
i=jwk_y at or better 按指定或较佳价位〔买卖指令〕
f~
kz=R= at par 按面值计算；平价
e:D8.h+ &} at sight 见票即付
+}[M&D at the close 按收市盘
sxkW g> at the opening 按开市盘
^YiGvZJ attestation 见证；见证条款
z3x /Y/X$S at-the-money option 平价期权
!tJQ75Hwv attorney 受权人；受托代表人
7uQiP&v attornment 新拥有人承认书
N@6+DHt attributable profit 可归属利润
k+b!Lw!L attributable share value 可归属股份价值
jkTC/9AE| Auckland Stock Exchange 奥克兰证券交易所
|C"(K-do auction 拍卖
=z#6mSx|W
auctioneer 拍卖商
i[_B~ /_ audit 审计；核数
'-c
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/6",#B}%b Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`Y]t*`
e| 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〕
$FX lH;_7 audit review 帐目审查
.Nt;J,U Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
DXA<m2&64N audited account 审计帐目；经审计的帐目
L8R{W0Zr>! audited annual account 经审计的周年帐目
?TTtGbvU audited balance sheet 经审计的资产负债表
m#w1?y)Z@X auditor 核数师；核数主任；审计师
b?i5C4=K auditor's certificate 核数师证明书；审计师证明书
0])D)%B
k auditor's report 核数师报告；审计师报告
&GYnGrw?@ Aussie bond 澳元债券
%x{jmZ$} austerity budget 紧缩预算
o_ng{SL Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6)=`&>9 Australia All Ordinaries Index 澳洲所有普通股票指数
[>--U)/ Australian Dollar [AUD] 澳元
3ScOJo Australian Options Market 澳大利亚期权市场
,6VY S\a3 Australian Securities Commission 澳洲证券事务监察委员会
iF,%^95= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
r c++c,= Australian Stock Exchange 澳大利亚证券交易所
Ql>bsr} Austrian Schilling [ATS] 奥地利先令
9B3+$uP authentication 认证；鉴证
tBU n
KPT authority to purchase 委托购买证；委购书
%vn "tp authorization 认可；核准；授权；授权书
KEfN!6 authorization by direction 指示授权
Uzh#z eZ`< authorization by instruction 指令授权
Z;/QB6|% authorization by warrant 令状授权
Y]!WPJ`f2 authorization of unit trust 单位信托的认可
= 1#o bB authorized agent 指定代理人
m4\e `nl authorized capital 法定资本
D *=.;Rq authorized clerk 出市员
hufpk y[&8 authorized dealer 认可交易商
J sP<etX authorized financial institution 认可财务机构
~ aBf. authorized fund 认可基金
(>49SOu;$\ authorized fund house 获授权的基金公司；认可基金公司
d)>b/0CZ authorized institution 认可机构
fM/~k>wl authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
L0\~ K~q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
x qSoE[<v authorized insurer 获授权保险人；获认可承保人
VEsIhjQ authorized investment 特准投资项目
6+ UTEw; authorized person 获授权人
p C^=?!:U authorized representative 获授权代表
Phq"A[4=O authorized share capital 法定股本
{<c L@ W automated quotation system 自动报价系统
N =T 0Td Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Kj53"eW 自动交易系统〔香港期货交易所有限公司〕
w`YN#G automatic adjustment mechanism 自动调整机制
R E0ud_q2 automatic adjustment system 自动调整系统
d H N"pNNs Automatic Clearing House 自动票据交换所
:_8Nf1B+T automatic exchange rates accumulation system 自动化汇率累集系统
po9f[/s'+o Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
_.%U}U automatic teller machine [ATM] 自动柜员机
[_HY6g r autopay 自动转帐
@ / .w% available assets 可用资产
Y;)l available fiscal reserve 现存财政储备
P+L#p(K available profit 可用利润
U ee( 1 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
s3-TBhAv average 平均；平均数；海损
t p<v average basic salary 平均基本薪金
K>2M*bGc p average consumer expenditure 平均消费开支；一般消费开支
-bd'sv average cost 平均成本
yQcIfl]f average cost of land production 增辟土地平均成本
#fx>{ vzH average daily turnover 平均每日成交额
CSwPL>tUV average daily wage rate 平均每日工资率
1 ,7 average expenditure pattern 平均开支模式
3ncN) E/@ average growth rate 平均增长率
;e)`C v average net fixed assets 固定资产平均净值
;RK;kdZ average of relatives 相对价格平均数
&j}:8Tst average price 平均价格
t
i&!_ average propensity to consume 平均消费倾向；一般消费倾向
"T@9#7Obu average propensity to save 平均储蓄倾向；一般储蓄倾向
'pnO HT average rate 平均率
! tzk7D average revenue 平均收入；平均收益
M ]Hf>7p average stock 平均库存；平均存货
T@jv0/(+ average yearly rent 平均年租
6bDizS} avoidance of double taxation 避免双重课税
dOT7;@ avoidance of tax 避税
