A:
{} 11U0 A share Ａ股；甲类股份
}m6j6uAR6) abatement of tax 减税；减扣免税额
'<YVDB&-d, ABN AMRO Bank N.V. 荷兰银行
_(<D*V[ above-the-line expenditure 线上项目支出；经常预算支出
1li1& above-the-line receipt 线上项目收入；经常预算收入
!Y3
*\ ABSA Asia Limited 南非联合亚洲有限公司
K{)YnY_E; absolute change 绝对数值变更
E" P5rT absolute expenditure 实际开支
xgeKz^, absolute guideline figure 绝对准则数字
75pz' Cb absolute interest 绝对权益
H8}}R~ZO absolute order of discharge 绝对破产解除令
)@]Y1r4U absolute profit margin 绝对利润幅度
<2Qh5umQ absolute value 实值；绝对值
+I+7@Xi Z absolutely vested interest 绝对既得权益
*\i<+~I@l absorbed cost 已吸收成本；已分摊成本
/}Z 0\ , absorption 吸收；分摊；合并
-
:0{
absorption rate 吸收率；摊配率；分摊率
lTh}0t ACB Finance Limited 亚洲商业财务有限公司
G
39 acceptable form of reciprocity 合理的互惠条件
Tmo+I4qoL acceptable rate 适当利率；适当汇率
m j{ /' acceptance agreement 承兑协议
G1d!a6> acceptance for honour 参加承兑
qOKC2WD acceptor 承兑人；接受人；受票人
]eJjffx acceptor for honour 参加承兑人
!:[kS1s>M accident insurance 意外保险
til L7 Accident Insurance Association of Hong Kong 香港意外保险公会
79>8tOuo accident insurance scheme 意外保险计划
+r+H`cT@ accident year basis 意外年度基准
b7:B[7yK.x accommodation 通融；贷款
I+Q`i:\,q accommodation bill 通融票据；空头票据
:X`Bc" accommodation party 汇票代发人
U 6y
;V account balance 帐户余额；帐户结余
jJjD) account book 帐簿
*Iu
.>nw account collected in advance 预收款项
Zh WtY account current book 往来帐簿
# Z*nc0C account of after-acquired property 事后取得的财产报告
a?IL6$z account of defaulter 拖欠帐目
Bpjwc<U account payable 应付帐款
J @{yWgLg account payee only [A/C payee only] 只可转帐；存入收款人帐户
$cLtAo^W account receivable 应收帐款
[p +h b account receivable report 应收帐款报表
o 6$Q>g`] account statement 结单；帐单；会计财务报表
3f{%IU(z account title 帐户名称；会计科目
J!QzF)$4J accountant's report 会计师报告
7]q $ sQ Accountant's Report Rules 会计师报告规则
hwmpiyu accounting and auditing procedure 会计与审计程序；会计与核数程序
4 g#pQ Accounting Arrangements 《会计安排》
o y-Qy accounting basis 会计基础
h<wF;g, accounting by Official Receiver 破产管理署署长呈交的帐目
eTc0u;{V Accounting Circular 《会计通告》
_BcYS accounting class 会计类别
T~k5` ~\( accounting date 记帐日期；会计结算日期
NC; 4 accounting for money 款项核算
P^%.7C Accounting Officer 会计主任
-4p^wNR accounting period 会计报告期；会计期
1u\fLAX n accounting policy 会计政策；会计方针
.&ynS accounting practice 会计惯例
h-1eDxK6 accounting principle 会计准则
sa~.qmqu accounting record 会计记录
t-\S /N accounting report 会计报告
K/ q:aMq Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ba?]eK Accounting Society of China 中国会计学会
m6bI<C3^5 accounting statement 会计报表
`A\
!Gn? accounting system 会计制度；会计系统
lA39$oJ accounting transaction 会计事项；帐务交易
3ySP *J5 accounting treatment 会计处理
'iN8JO> accounting year 会计年度
877>=Tp | accretion 增值；添加
<R:KR(bT accrual 应计项目；应累算数目
?o h3t accrual basis 应计制；权责发生制
ChLU(IPo6 accrual basis accounting 应计制会计；权责发生制会计
&Jj^)GBU accrue 应累算；应计
A"V3g`dP accrued benefit 应累算利益
= >6Z"L D( accrued charges 应计费用
bID 'r}55 accrued cumulative preference share dividend 应累算的累积优先股股息
47"ERfP accrued expenses 应累算费用
+:2(xgOP.V accrued interest payable 应付利息；应计未付利息
2-| oN/FD accrued interest receivable 应收利息；应计未收利息
#gOITXKs accrued right 累算权益
0\AYUa?RM accruing profit 应累算的利润
B @ ]( , accumulated fiscal reserve 累积财政储备
31 |Vb accumulated profit 累积利润；滚存溢利
I\sCH accumulated reserve 累积储备
(r,RwWYm accumulation of surplus income 累积收益盈余
#jV6w=I acquired assets 既得资产
M i\f?
acquisition 收购；购置；取得
S 8" h9| acquisition cost 购置成本
EX8:B.z`57 acquisition expenses 购置费用
J#CF S G acquisition of 100% interest 收购全部股权
wX7B&w8wV acquisition of control 取得控制权
au8b Ew&W acquisition of fixed assets 购置固定资产
-t
% .I=| acquisition of shell “买壳”
Dj> .)n acquisition price 收购价
H BmjB= act of God 天灾
^HKxaW9W acting partner 执事合伙人
`3r *Ae active market 买卖活跃的市场；交投畅旺的市场；旺市
p&b Q_ XOH active partner 积极参与的合伙人
4qjY,QJ active trading 交投活跃
G%anot actual circulation 实际流通
Y 3[< actual cost 实际成本
WJ\YKXG actual expenditure 实际开支；实际支出
8 k+Ctk actual income 实际入息；实际收入；实际收益
$cH'9W}3K actual market 现货市场
Tk/K7h^ actual price 现货价；实际价格
bt#=p 7 W actual profit 实际利润
&% J{C3Q9 actual quotation 实盘；实际价位；实际报价
|mrAvm}
actual year basis 按实际年度计算
lp?geav actuals 实货
2o/}GIKj actuarial investigation 精算调查
W.o
W = < actuarial principle 精算原则
P G) dIec actuarial report 精算师报告
z@VY s Actuarial Society of Hong Kong 香港精算学会
A1\;6W: actuarial valuation 精算师估值
K ^H=E actuary 精算师
+98~OInySZ ad referendum agreement 暂定协议；有待覆核的协定
[kz <2P ad valorem duty 从价税；按值征税
/NLpk7r[\q ad valorem duty system 从价税制
sl%B-;@I ad valorem fee 从价费
\C*?a0!:Z} ad valorem tariff 从价关税
H5/%"1Q additional allowance 额外免税额
$|z8WCJ additional amount for unexpired risk 未过期风险的额外款额
TA}gCXE
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*8"5mC ;" additional assessment 补加评税
LPT5d 7K@ additional commitment 额外承担
vC\]7]mC additional commitment vote 额外承担拨款
_}`iLA!$I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
SL:o.g(>4 additional dependent parent allowance 供养父母额外免税额
\0j|~/6 additional provision 额外拨款
[ OMcSd|nf additional stamp duty 附加印花税
34]f[jJ| additional tax 补加税罚款；补加税款
ZWmmFKFG. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
BWL~)Hx adjudged bankrupt 被裁定破产
?mRU9VY adjudicated bankrupt 裁定破产人
IcPIOCmOc adjudication fee 裁定费；评定印花税额手续费；评估契据费
$9*Xf b/ adjudication of bankruptcy 裁定破产；宣告破产
L3X>v3CZ5 adjudication of insolvency 裁定无力偿还债务
ykl./uY' adjusted actual 经调整的实数；调整后的实数
1NN99^ q adjusted current assets 经调整的流动资产；调整后的流动资产
"v jFL9 adjusted figure 经调整的数字；调整后的数额
yBauK- 7*c adjusted liabilities 经调整的负债；调整后的负债
N+ !{Bt* adjusted loss 经调整的亏损；调整后的亏损
{:od=\*R 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
-YHlVz adjusted profit 经调整的利润；调整后的利润
,/:#=TuYm adjusted surplus 经调整的盈余额；调整后的盈余额
l $d 4g?Z adjusted value 经调整的价值；调整后的价值
<JYV
G9s} adjustment 调整；修订；理算〔保险〕
;{BELv-4 adjustment centre 调剂中心
2={`g/WeE adjustment lag 调整过程的时间差距；调整时差
rq}ew0&/
adjustment mechanism 调整机制
_l}&| : adjustment of loss 亏损调整
^N`ar9Db adjustment process 调整过程；调整程序
tB}&-U|t[~ adjustment range 调整幅度
y| @[? B administered exchange rate 受管制汇率
H
<F6o-* Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
J9I!d.U administration expenses 行政费用
Gt\ F),@ administration fee 手续费；行政费
Lc+wS@ administration in bankruptcy 破产管理
K-k;`s# administration order 遗产管理令
v?!x,H$Qd administrator 管理人；遗产管理人
69r<Z administrator of the estate 遗产管理人
![U|2x admission of debt 债项承认书
bPOehvK/ admission of proof 接纳债权证明
-`iZBC50 advance 放贷款项；垫付款项；预支款项；预付款项
5 ah]E advance account 暂支帐目；预付款帐户
o*I=6`j advance compensation 预付补偿金
2HkP$;lED advance from shareholder 股东垫款
e}kEh+4 advance pending reimbursement 预支以待日后付还
cl1h;w9s advanced economy 先进经济体系
M*8Ef^-U`t advancement 预付；预付财产
/S\P=lcb advances warrant 垫款令
1/6 G &RB advancing 贷出
vy 1:>N?#5 adverse balance 逆差
J L`n12$m adverse exchange 逆汇
*8,]fBUq advertisement addressed to shareholders 在报章刊登的致股东通告
MBXumc_g advice for collection 托收通知书
sh:sPzQ%Jv advice of drawing 提款通知书；汇票通知书
ga6M8eOI advice of payment 付款通知
~e ]83? Advisory Committee [Securities and Futures Commission]
m}Kn!21 谘询委员会〔证券及期货事务监察委员会〕
5RI" g f Advisory Committee on Diversification 经济多元化谘询委员会
!95ZK.UT affidavit 誓章；遗产申报誓章
5R/k -h^` affidavit of no receipt 述明无收款的誓章
~WehG<p v[ affiliate 联号；联营公司；附属公司
vkASp&a affiliated company 附属公司；联号；联营公司
HeNg<5v%Y affirmation [estate duty] 非宗教式宣誓〔遗产税〕
1 nX/ 5z_U affordability 负担能力
vitmG'|WG African Development Bank [AfDB] 非洲开发银行
,>` wz^ z after-acquired property 事后取得的财产
D$I7 Gz,w{ after-hours dealing 市后交易
QP >P after-tax profit 税后盈利；税后利润；税后溢利
~H7m 7 agency agreement 代理协议
.1[K\t)2 agency expenses 代理机构的开支
(.m0hN!~u agency fee 代理费
oh :g Agency Law 《代理法》
xQ^zX 7 agent 代理人；承销人
$3W[fC agent of company 公司代理人
k^S=i_ U agent's fee 代理人费；经纪费
bh3}[O,L
A aggregate 总计；总数；总体数字
u!
x9O8y aggregate amount 总款额；总额
+i4S^B/8i aggregate assets and liabilities 总体资产与负债
} O<=!^Y;A aggregate at constant price 按固定价格计算的总体数字
%m t|Dl aggregate demand 总需求
| 94"bDL3~ aggregate gross position 总持仓量
$cSrT)u : aggregate limit 总限额
#
0 dN!l; aggregate of salaries tax 合计薪俸税
loLQ@?E aggregate performance 总体表现；总体业绩
op/HZa aggregate supply 总体供应
0}PW<lU- aggregate surplus 总盈余
7^ITedW@ aggregate total 整体总额
-s,^_p{H aggregate value 总值；合计价值
# ~}
26 aggregated basis 合计基准
bezT\F/\ aggregated net chargeable income 合计应课税入息实额
uv/I`[@HK8 aggregation 合并计算；合计；总和
F(Pe@ #)A aggregation of incomes of husband and wife 夫妇入息合并计算
Jj8z ~3XnJ aggregation of property 财产的总和
!\z :S?V agio 差价；贴水
B ;9^ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
_ohZTT%l Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V ;
Yl:* 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
z\sy~DM;> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
8G6PcTqv" 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
-sh S?kV Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ZXY5Xvt:v 《香港政府和大韩民国政府关于相互促进和保护投资协定》
" <Dn%r agreement for a settlement 授产协议
i"_)91RA agreement for assignment 转让协议
#Ne<=ayS agreement for sale 售卖协议；买卖协议
G{pfyfF agreement for sale and purchase 买卖协议
e_kP=|u )g agreement for the payment of interest 支付利息协议
Nh^T,nv*l agreement for the repayment of money 还款协议
{W)Kz_ agreement of reinsurance 再保险协议
4h@jJm
Agricultural Bank of China 中国农业银行
( Ub=s C air passenger departure tax 飞机乘客离境税
N&]v\MjI62 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[}9sq+# # airport tax 机场税
\ ExM.T alcohol duty 酒精税
-}/u?3^- alienation 让与；让渡；转让
E5~HH($b alimony 生活费；赡养费
|h\e (_G \ All Ordinaries Index [AOI] 所有普通股指数
ra 0:Lg' all risks 全险；综合险
Vl %AN;o All Sales Record for Stock Market 《股票市场成交报告》
1` ^l8V( Allied Capital Resources Limited 新联财务有限公司
a Eo!yea all-items index [Consumer Price Index] 总指数〔消费物价指数〕
o8-B Tq8 allocation letter 拨款信件
] QGYEjW allocation of fund 分配款项；预留款项
wc* 5s7_ allocation of profit 利润分配；溢利分配
rjo/-910 allocation warrant 拨款令
O#7ONQfBO allotment 分配；配股
Hzcy ' allotment notice 股份配售通知；配股通知
:2pd2 S allotment of shares 股份分配
XI}
C|]# allowable 可获宽免；免税的
GbFLu`I u allowable business loss 可扣除的营业亏损
: ^F+m QN allowable expenses 可扣税的支出
5x(`z
allowance 免税额；津贴；备抵；准备金
AjKP -[ allowance for debts 债项的免税额
J;W(}"cFq allowance for depreciation by wear and tear 耗损折旧免税额
x%pC.0% allowance for funeral expenses 殡殓费的免税额
g{.>nE^Sc5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%0fF _OU allowance for repairs and outgoings 修葺及支出方面的免税额
`KqMcAW allowance to debtor 给债务人的津贴
Dd-;; Y1C alteration of capital 资本更改
Sf);j0G,D alternate trustee 候补受托人
w17\ \[ amalgamation 合并
F[<EXLQ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Y9Q-<~\z ambit of charges 征税范围；收费范围
SpPG amended valuation 经修订的估值
,24NMv7 American Commodities Exchange 美国商品交易所
zl F*F8> m American Express Bank Limited 美国运通银行
L$=@j_V2 American Stock Exchange 美国证券交易所
]( V+ qj amortization 摊销
[ R+zzl&Zw amount due from banks 存放银行同业的款项
r(y1^S9!8 amount due from banks abroad 存放海外银行同业的款项
!r ZO~a0 amount due from holding companies 控股公司欠款
|R8=yO%( amount due from local banks 存放本港银行同业的款项
(~:k70V5 amount due to banks 银行同业的存款
*%l&'+ amount due to banks abroad 海外银行同业的存款
zpV@{%VSj amount due to holding companies 控股公司存款
9I0/KuZd
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`zGK$,[% amount due to outport banks 外埠银行同业的存款
3 $ cDC8 amount for note issue 发行纸币的款额
=2] .G Gg amount of bond 担保契据的款额
dB +x,+%u+ amount of consideration 代价款额
?VrZM amount of contribution 供款数额
r5jiB L~ amount of indebtedness 负债款额
>!s = f amount of principal of the loan 贷款本金额
$/90('D amount of rates chargeable 应征差饷数额
f #_ XR amount of share capital 股本额
kT @RA} amount of sums assured 承保款额
,DK |jf amount of variation 变动幅度
?Z0T9e< amount of vote 拨款数额
/=w9bUj5v amount payable 应付款额
9_h 3<3e amount receivable 应收款额
5!$m3j_,]? Amsterdam Stock Exchange 阿姆斯特丹证券交易所
O{ zY (`[ analysis 分析
C7[ge& ancillary risk 附属风险
jCDZ$W89 annual account 周年帐目；周年帐目报表；年度决算；年结
MH[Zw $ annual accounting date 年结日期
C9 E l {f annual allowance 每年免税额；年积金；年度津贴；年津
)A:2y + annual balance 年度余额
%y)5 :] annual disposable income 每年可动用收入
L&=j O0_ annual estimates 周年预算
R$' 4 d annual fee 年费
m^rgzx19? annual general meeting 周年大会
Y:[W wX| annual growth rate 年增率；每年增长率
Ja>UcE29 annual long-term supplement 长期个案每年补助金
cN0|! nm* annual pensionable emolument 可供计算退休金的年薪
W.iL!x.B@ annual report 年报
R#i|n< x Annual Report on the Consumer Price Index 《消费物价指数年报》
0@d )DLM? annual return 周年报表；周年申报表；每年报税表格
xx0s`5 Annual Return Rules 《周年报表规则》
qg#TE-Y` annual review of consumer prices 每年消费物价回顾
lc>)7UF annual roll-forward basis 逐年延展方式
Qml e0ae annual salary 年薪
";E Mu(IXb annual statement 年度报表；年度决算表
&f'\9lO 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
O( G|fs annuitant 年金受益人
V#.;OtF] annuity 年金
+ 5H9mk annuity contract 年金合约
u
+q}9 annuity on human life 人寿年金
8:;_MBt antecedent debt 先前的债项
?jbE3fW ante-dated cheque 倒填日期支票
*( YtO anticipated expenditure 预期开支
Yr@_ X anticipated net profit 预期纯利
2ME"=! &5 anticipated revenue 预期收入
0JQy-hpF anti-inflation measure 反通货膨胀措施
:_JZn`Cab anti-inflationary stance 反通货膨胀立场
lS]<~ apparent deficit 表面赤字
$3S6{" apparent financial solvency 表面偿债能力
f I>>w )5 apparent partner 表面合伙人
?#!Hm`\. application for personal assessment 个人入息课税申请书
kKVd4B[#* application of fund 资金应用
qp 4.XL application to release as liquidator and to destruct the books of accounts and documents
n"vl%!B 申请免除清盘人职务及毁灭帐簿与文件
a]'sby appointed actuary 委任精算师
F+,X%$A#? appointed auditor 委任核数师；委任审计师
JW9^C appointed trustee 委任的受托人
,X(P/x{B appointer 委任人
8*kZ.-T
B apportioned pro rata 按比例分摊
)QE7$|s apportionment 分配；分摊
*cx mQ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?( Q" y\ apportionment formula 分摊方程式
tt%Zwf apportionment of estate duty 遗产税的分摊
r ?Jxl< appraisal 估价；评估
# eqt{ appreciable growth 可观增长
F,Y,0f@4U9 appreciable impact 显着影响
VvN52
qeL appreciable increase 可观增长
'$pT:4EuGq appreciation 增值；升值
_=E))Kp{z appreciation against other currencies 相对其他货币升值
(oX|lPD<b appreciation of the exchange value of Hong Kong dollar 港元汇值上升
fx %Y(W#5 appreciation tax 增值税
\ }xK$$f2, appropriation 拨款；拨用；拨付
I"Y d6M%
; appropriation account 拨款帐目
4* M jDb Appropriation Bill 拨款法案
]'V8{l appropriation-in-aid system 补助拨款办法
)tR5JK} AV approved assets 核准资产
@;kw6f:{d approved basket stock 认可一篮子证券
qKt8sxg approved budget 核准预算
V&vU her0 approved charitable donation 认可慈善捐款
E]w1!Ah M approved charitable institution 认可慈善机构
'Wjuv9)/ approved currency 核准货币；认可货币
H `y.jSNi approved estimates 核准预算
v1<gNb)` approved estimates of expenditure 核准开支预算
i$;GEM}tv approved overseas insurer 核准海外保险人
Y(GH/jw approved overseas trust company 核准海外信托公司
yjs5=\@ approved pooled investment fund 核准汇集投资基金
J"QXu M approved provident fund scheme 认可公积金计划
3 Yf%M66t approved provision 核准拨款
L0uvRge approved redeemable share 核准可赎回股份
xEQ2iCeC approved regional stock 认可地区性证券
'ah|cMRn approved retirement scheme 认可退休金计划
H
.)}| approved subordinated loan 核准附属贷款
~fw 6sY# arbitrage 套戥；套汇；套利
JPfNf3<@My arbitrageur 套戥者；套汇者
%<$CH],% arbitrary amount 临时款项
w]]`/` arrangement 措施；安排；协定
d=V4,:=S arrears 欠款
W[PZQCL}K) arrears of pay 欠付薪酬
f gg^B[(Y arrears of revenue 逾期未收税款；逾期未收的帐项
`M/=_O3 articles of association 组织章程；组织细则；组织章程细则
yLCqlK Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
TE z)d= ascertainment of profit 确定利润
1rh\X[@ "Asia Clear" “亚洲结算系统”
Onb*nm Asia Commercial Bank Ltd. 亚洲商业银行有限公司
?xh_ qy; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
,6S a Asian Development Fund [ADF] 亚洲发展基金
^_6%dKLK Asian dollar bond 亚洲美元债券
B%gk[!d }8 Asian dollar market 亚洲美元市场
ms'&.u&< Asian dollar rate 亚洲美元利率
[0.>:wT Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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5~q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
fl _k5Q'&p asked price 沽盘；喊价；索价；卖方报价
Oh6_Bci assessable income 应评税入息
Ntr5Q
IPd assessable loss 应评税亏损
sj a;NL assessable profit 应评税利润
6 G X'&z assessable value 应评税值
Ag}V >i' assessed profit 估定利润
qd{o64;| assessed value 经评估价值
@+~=h{jv< assessment 评税；评定；估价；评税单
u^a\02aV[ assessment number 评税编号；估价编号
ya5a7 assessment of additional tax 补加税评税
#3u3WTk+ assessment of performance 业绩评估；实绩评价
& tQHxiDX Assessor 评税主任
nV 38Mj2U asset price bubbles 资产价格泡沫
x&sT )=# asset-backed securities 具资产保证的证券
MK9?81xd assets accretion 资产增值
4 q}1 assets and liabilities 资产与负债
1<A+.W assets betterment statement 资产递增表；资产改进表
k$:Q pTg[ assets lending 实物放款；有抵押贷款
f^](D'L?D assets of the company passing on the death 死者去世时转移的公司资产
jENarB ^As assets pledged as security for liabilities 用作负债抵押的资产
cd{3JGg B assets portfolio 资产投资组合
8yz A
W&q assets price 资产价格
GDw4=0u- assets quality 资产质素
)|,-l^lC assets realization 资产变现
zYpIG8"o5 assets refinancing arrangement 资产再集资安排
{YZ)Ia qZ assets securitization 资产证券化
C.L5\"% assets situated outside Hong Kong 在香港以外地方的资产
,{ CgOz+Ul assets stripping 削减资产；拆卖资产
VOwt2&mZ assets value 资产值
?2[=llS4 assignee 承让人
fOiLb.BW assignment 转让；转让书；转让契
C&D]!Zv F assignment of interest 权益转让
W093rNF~ assignment of letters patent and trade mark 专利证书及商标转让
d=WC1" assignment of property 物业转让；物业转让书
qyl~*r* assignment right 转让权
]_I<-}?; assignor 转让人
6y k associate 有联系的人；有关连人士；相联者；合伙人；联系人
St,IWOmq" Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
RI w6i?/I associate member 附属会员
&<@ { d associated body corporate 相联法人团体
/Z! ,1 associated company 相联公司；联属公司
dgd&ymRm
: associated corporation 相联法团
?"+' OOqik Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8F($RnP3 公认会计师公会〔英国〕
Lv,~M f1| Association of Futures Exchange Brokers 香港期货经纪协会
@dX0gHU[c Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
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uB&V association of underwriters 承保人组织
S1uW`zQ!+_ assumption of control 接管
*7oPM5J|v assurance 担保；保险；转易；转易书
mkYM/*qyM& assurance of interest 权益的转易
g*t.g@B<2 at 19XX price 按一九ＸＸ年价格计算
a1ZGMQq! at a discount 按赔价计算；按贴水价格计算；打折扣
p`gg at a premium 按溢价计算；按升水价格计算
OH5
kT$ at call 通知付款；按通知
hDmtBdE at constant market price 按固定市价计算
$>' }6?C. at constant price 按固定价格计算
m hJ>5z at cost 按成本计算
pW8pp? at current market price 按当时市价计算；按现时市价计算
9 UOx ~Ty at current price 按当时价格计算；按现时价格计算
I5'^tBf[{ at factor cost 按要素成本计算；按生产要素成本计算
Xn.zN>mB at money-of-the-day price 按付款当日价格计算
9Q=g]int u at or better 按指定或较佳价位〔买卖指令〕
8"wA8l. at par 按面值计算；平价
"A__z|sQ at sight 见票即付
SAs'u"EB at the close 按收市盘
+;#hED; 8 at the opening 按开市盘
.
)Fn]x"< attestation 见证；见证条款
0LoA-c<Ay at-the-money option 平价期权
M7yJ2u <Ty attorney 受权人；受托代表人
M<7 <L attornment 新拥有人承认书
598 xV|TON attributable profit 可归属利润
x)G/YUv76 attributable share value 可归属股份价值
L3Ry# uw Auckland Stock Exchange 奥克兰证券交易所
vtR<(tOu@ auction 拍卖
vb: '%^v auctioneer 拍卖商
<| |Lj audit 审计；核数
`h$6MFC/ g Audit Commission 审计署
&gF{<$$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
S) V uT0 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〕
5g F}7D@ audit review 帐目审查
JC{} iG6r+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
F"hi2@/TI audited account 审计帐目；经审计的帐目
_+|* audited annual account 经审计的周年帐目
{0QD-b o audited balance sheet 经审计的资产负债表
8(KsU,%d auditor 核数师；核数主任；审计师
tt|U,o auditor's certificate 核数师证明书；审计师证明书
AEPgQ9#E auditor's report 核数师报告；审计师报告
|Y(]. G, Aussie bond 澳元债券
4TG| austerity budget 紧缩预算
dyWW gC%A Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
SZG8@ !_}7 Australia All Ordinaries Index 澳洲所有普通股票指数
BOL _kp" Australian Dollar [AUD] 澳元
3I:DL#f Australian Options Market 澳大利亚期权市场
G2a fHL< Australian Securities Commission 澳洲证券事务监察委员会
Iay7 Fkv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
,-] JCcH Australian Stock Exchange 澳大利亚证券交易所
./#K@V1 Austrian Schilling [ATS] 奥地利先令
Y+/o f k " authentication 认证；鉴证
=Z#tZ{" authority to purchase 委托购买证；委购书
A6iyJFm D authorization 认可；核准；授权；授权书
i=o>Bl@f authorization by direction 指示授权
HxZ4t authorization by instruction 指令授权
\_x)E]D authorization by warrant 令状授权
5 1 x^gX| authorization of unit trust 单位信托的认可
2: pq|eiF authorized agent 指定代理人
V2, .@j# authorized capital 法定资本
8>pFpS authorized clerk 出市员
"%f>/k;!h. authorized dealer 认可交易商
OFRzz G@ authorized financial institution 认可财务机构
k% In
authorized fund 认可基金
JB%6G|Z authorized fund house 获授权的基金公司；认可基金公司
MM'<uy authorized institution 认可机构
d /t'N-m authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
GmAE!+ " authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
a pY m,_ authorized insurer 获授权保险人；获认可承保人
u8o7J(aQsR authorized investment 特准投资项目
9\Xl 3j! authorized person 获授权人
3M1(an\nW authorized representative 获授权代表
e1<28g authorized share capital 法定股本
G>:l(PW: automated quotation system 自动报价系统
#Q'i/|g Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B]*&l RR 自动交易系统〔香港期货交易所有限公司〕
gmLw. |- automatic adjustment mechanism 自动调整机制
<V6#)^Or automatic adjustment system 自动调整系统
JH)&Ca >S Automatic Clearing House 自动票据交换所
r4D66tF automatic exchange rates accumulation system 自动化汇率累集系统
_R5^4 -Qe Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;F5B)&/B automatic teller machine [ATM] 自动柜员机
,\=u(Y\I[ autopay 自动转帐
1>1 |>% available assets 可用资产
? erDP8 available fiscal reserve 现存财政储备
2 lp.Td`{ available profit 可用利润
HNh= igu Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;V@}
oD+ average 平均；平均数；海损
` gss(o1} average basic salary 平均基本薪金
{ @-Q1 average consumer expenditure 平均消费开支；一般消费开支
?: meix average cost 平均成本
.}Z mqz[ average cost of land production 增辟土地平均成本
`Z@wWs average daily turnover 平均每日成交额
,E>VYkoA average daily wage rate 平均每日工资率
|(P>'fat-p average expenditure pattern 平均开支模式
e#zGLxa average growth rate 平均增长率
s?`)[K'- average net fixed assets 固定资产平均净值
/`s^.Xh average of relatives 相对价格平均数
P@5^`b| average price 平均价格
DV%t by average propensity to consume 平均消费倾向；一般消费倾向
zkd#vAY(A average propensity to save 平均储蓄倾向；一般储蓄倾向
fi?[ e?|c@ average rate 平均率
%pw m34 average revenue 平均收入；平均收益
MfL q
h average stock 平均库存；平均存货
^k)f oD average yearly rent 平均年租
Q'|cOQ X avoidance of double taxation 避免双重课税
G*"N}M1) avoidance of tax 避税
