A:
kbxy^4" X A share Ａ股；甲类股份
TaZw_)4c abatement of tax 减税；减扣免税额
*f? z$46 ABN AMRO Bank N.V. 荷兰银行
Gg\805L@ above-the-line expenditure 线上项目支出；经常预算支出
wQ4 IQ! above-the-line receipt 线上项目收入；经常预算收入
9 NO^ ' ABSA Asia Limited 南非联合亚洲有限公司
!w!} `|q absolute change 绝对数值变更
3y9K' absolute expenditure 实际开支
7q' _]$ absolute guideline figure 绝对准则数字
>z` ^Q [ absolute interest 绝对权益
_msV3JBr absolute order of discharge 绝对破产解除令
oj6b33z absolute profit margin 绝对利润幅度
! IZbMn6 absolute value 实值；绝对值
PMdvBOtS` absolutely vested interest 绝对既得权益
P?y3Yx S absorbed cost 已吸收成本；已分摊成本
D};zPf@!p absorption 吸收；分摊；合并
ZwV`} 2{ absorption rate 吸收率；摊配率；分摊率
C {i9~80n ACB Finance Limited 亚洲商业财务有限公司
gm-I)z!tz acceptable form of reciprocity 合理的互惠条件
vSt7&ec acceptable rate 适当利率；适当汇率
}| k_sx: acceptance agreement 承兑协议
C;T:'Uws acceptance for honour 参加承兑
?9_RI(a.} acceptor 承兑人；接受人；受票人
># q2KXh acceptor for honour 参加承兑人
6e vW
O! accident insurance 意外保险
R3G+tE/Y Accident Insurance Association of Hong Kong 香港意外保险公会
Q}a,+*N. accident insurance scheme 意外保险计划
`ehZ(H} accident year basis 意外年度基准
-7^A_!. accommodation 通融；贷款
,Tb~+z|-[ accommodation bill 通融票据；空头票据
wX0m8" g@ accommodation party 汇票代发人
],fu#pi=] account balance 帐户余额；帐户结余
QJcaOXyMS account book 帐簿
Tr^Eg w ] account collected in advance 预收款项
T[z]~MJL account current book 往来帐簿
nTJ-1A7EP account of after-acquired property 事后取得的财产报告
3
e19l!B account of defaulter 拖欠帐目
uG|d7LS,% account payable 应付帐款
,+u. FQv~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
a cSm+t account receivable 应收帐款
_?vh#6F account receivable report 应收帐款报表
)wmG&"qsP account statement 结单；帐单；会计财务报表
Lv`*+;1 K account title 帐户名称；会计科目
B]` !L/ accountant's report 会计师报告
CDy *8<-& Accountant's Report Rules 会计师报告规则
/D]V3|@E accounting and auditing procedure 会计与审计程序；会计与核数程序
X" hoDg Accounting Arrangements 《会计安排》
JYY:~2
accounting basis 会计基础
d$3;o&VUNI accounting by Official Receiver 破产管理署署长呈交的帐目
e b])= Accounting Circular 《会计通告》
.H M1c accounting class 会计类别
6z/ ct|n accounting date 记帐日期；会计结算日期
%{f a
. >6 accounting for money 款项核算
4k
HFfc Accounting Officer 会计主任
RGe M. accounting period 会计报告期；会计期
2 kOFyD
accounting policy 会计政策；会计方针
-:hiLZJ7- accounting practice 会计惯例
n~1'M /wh accounting principle 会计准则
LDj'L~H accounting record 会计记录
.`iG} j)\ accounting report 会计报告
'`-W!g[
> Accounting Services Branch [Treasury] 会计事务部〔库务署〕
AhZ`hj Accounting Society of China 中国会计学会
$[L8UUHY<8 accounting statement 会计报表
$`2rtF accounting system 会计制度；会计系统
fZ9 EE3 accounting transaction 会计事项；帐务交易
yqy5i{Y accounting treatment 会计处理
)yV|vn accounting year 会计年度
N2?o6) accretion 增值；添加
V vth, accrual 应计项目；应累算数目
}Htnhom0n accrual basis 应计制；权责发生制
){AtV&{$ accrual basis accounting 应计制会计；权责发生制会计
pJ` M5pF accrue 应累算；应计
]x8_f6;D accrued benefit 应累算利益
h,Y!d]2w accrued charges 应计费用
L[]*vj accrued cumulative preference share dividend 应累算的累积优先股股息
F:PaVr3q accrued expenses 应累算费用
jRswGMx accrued interest payable 应付利息；应计未付利息
&C~R* accrued interest receivable 应收利息；应计未收利息
N1 lhlw6 accrued right 累算权益
b8?qY m accruing profit 应累算的利润
vy M E accumulated fiscal reserve 累积财政储备
oD$8( accumulated profit 累积利润；滚存溢利
r/X4Hy0!lT accumulated reserve 累积储备
|ZEZ@y^ accumulation of surplus income 累积收益盈余
S$CO T)7 acquired assets 既得资产
z7[TgL7 acquisition 收购；购置；取得
>&@hm4 acquisition cost 购置成本
`1c Gb *b/ acquisition expenses 购置费用
z (N3oBW acquisition of 100% interest 收购全部股权
QT1(= wK3 acquisition of control 取得控制权
ugtzF acquisition of fixed assets 购置固定资产
}Yi )r*LI3 acquisition of shell “买壳”
!]%M acquisition price 收购价
t SST.o3 act of God 天灾
C~do*rnM^ acting partner 执事合伙人
p !+7F\ active market 买卖活跃的市场；交投畅旺的市场；旺市
S?X2MX active partner 积极参与的合伙人
dQoZh E active trading 交投活跃
T;cyU9 actual circulation 实际流通
Wq bfZx actual cost 实际成本
g/)$-Z)Nu actual expenditure 实际开支；实际支出
}PZz(Ms actual income 实际入息；实际收入；实际收益
R&w2y$ actual market 现货市场
c0J=gZiP actual price 现货价；实际价格
|G2hm8
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xwjim7# _: actual quotation 实盘；实际价位；实际报价
1E(~x;*) actual year basis 按实际年度计算
N30w^W& actuals 实货
%+WIv+ < actuarial investigation 精算调查
'Zq$ W ]i actuarial principle 精算原则
-hM
nA)+ actuarial report 精算师报告
u
N%RB$G Actuarial Society of Hong Kong 香港精算学会
_eB?G actuarial valuation 精算师估值
f@ &?K< actuary 精算师
Rw]4/ ad referendum agreement 暂定协议；有待覆核的协定
lpW|GFG ad valorem duty 从价税；按值征税
h)%}O.ueB ad valorem duty system 从价税制
Wvhg:vup ad valorem fee 从价费
}uI(D&?+h ad valorem tariff 从价关税
A),nkw0X additional allowance 额外免税额
so* lV additional amount for unexpired risk 未过期风险的额外款额
GZ L{~ 7n additional assessable profit 补加应评税利润
J`6X6YZ additional assessment 补加评税
tMN^"sjf* additional commitment 额外承担
~,
hPi additional commitment vote 额外承担拨款
0D[D;MW additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$rB20 ! additional dependent parent allowance 供养父母额外免税额
d x=\Pq additional provision 额外拨款
aZ$$a+ additional stamp duty 附加印花税
3pxm0| additional tax 补加税罚款；补加税款
2b+0}u> a Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/?POIn+0o adjudged bankrupt 被裁定破产
"W_C%elg adjudicated bankrupt 裁定破产人
_1z|QC adjudication fee 裁定费；评定印花税额手续费；评估契据费
4dDDi,)U adjudication of bankruptcy 裁定破产；宣告破产
F^5<o adjudication of insolvency 裁定无力偿还债务
VS$ZR'OP0 adjusted actual 经调整的实数；调整后的实数
O|#N$a&_N adjusted current assets 经调整的流动资产；调整后的流动资产
t@GPB]3[ adjusted figure 经调整的数字；调整后的数额
A#s`!SNv adjusted liabilities 经调整的负债；调整后的负债
8\-Q(9q( adjusted loss 经调整的亏损；调整后的亏损
IAr 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
HaP0;9q adjusted profit 经调整的利润；调整后的利润
eqt+EiH adjusted surplus 经调整的盈余额；调整后的盈余额
e*O-LI2O adjusted value 经调整的价值；调整后的价值
3Lxk7D>0c adjustment 调整；修订；理算〔保险〕
\]y4e^FZZ adjustment centre 调剂中心
uV]4C^k;`[ adjustment lag 调整过程的时间差距；调整时差
,hj5.;M adjustment mechanism 调整机制
zVLv-U/=d adjustment of loss 亏损调整
?[4!2T,Ca adjustment process 调整过程；调整程序
Ua.7_E m adjustment range 调整幅度
)PC(1Zn administered exchange rate 受管制汇率
u-W6 hZ$ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:Zy7h7P,lT administration expenses 行政费用
-+ 1it administration fee 手续费；行政费
nZF(92v administration in bankruptcy 破产管理
9N9dQ}[:g administration order 遗产管理令
0phO1h]2S) administrator 管理人；遗产管理人
.xtjB8 gc administrator of the estate 遗产管理人
B/IPG~aMEZ admission of debt 债项承认书
F+ ;{s(wx admission of proof 接纳债权证明
o C]tEXJ advance 放贷款项；垫付款项；预支款项；预付款项
B,SH 9, advance account 暂支帐目；预付款帐户
GW ]E,a advance compensation 预付补偿金
zy(i]6 advance from shareholder 股东垫款
1'5I]D
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0y$aGAUm advanced economy 先进经济体系
sPCp20x:y8 advancement 预付；预付财产
>uN`q1?l' advances warrant 垫款令
\V is advancing 贷出
BX[92~Bq adverse balance 逆差
KKm0@Y adverse exchange 逆汇
CroI,=a&, advertisement addressed to shareholders 在报章刊登的致股东通告
W)"PYC4 advice for collection 托收通知书
^(ks^<} advice of drawing 提款通知书；汇票通知书
VjU;[ advice of payment 付款通知
$9znRTFE j Advisory Committee [Securities and Futures Commission]
eSZS`(#!( 谘询委员会〔证券及期货事务监察委员会〕
Vp
$ ] Advisory Committee on Diversification 经济多元化谘询委员会
QN[-XQ>Xt affidavit 誓章；遗产申报誓章
)hH9VGZq( affidavit of no receipt 述明无收款的誓章
I At;?4 affiliate 联号；联营公司；附属公司
Cc:4n1|]> affiliated company 附属公司；联号；联营公司
q #f
U* affirmation [estate duty] 非宗教式宣誓〔遗产税〕
/^~3Ib8Fw+ affordability 负担能力
} d / 5_X African Development Bank [AfDB] 非洲开发银行
R9SJ ;Ts E after-acquired property 事后取得的财产
'3Ir(]Wfd after-hours dealing 市后交易
&Z682b$ after-tax profit 税后盈利；税后利润；税后溢利
e TI<WFRc_ agency agreement 代理协议
[@ ]f@Wd agency expenses 代理机构的开支
_A*5BAB:h( agency fee 代理费
!FweXFl Agency Law 《代理法》
Dc |!H{Yr agent 代理人；承销人
?3!"js
B agent of company 公司代理人
q<> agent's fee 代理人费；经纪费
W G2 E3y aggregate 总计；总数；总体数字
0N3 cC4! aggregate amount 总款额；总额
vjG:
1|*e aggregate assets and liabilities 总体资产与负债
Sf>R7.lpP aggregate at constant price 按固定价格计算的总体数字
?PNG@OK aggregate demand 总需求
bWv4'Y!p aggregate gross position 总持仓量
=z'w-ARy aggregate limit 总限额
MnvFmYgxA aggregate of salaries tax 合计薪俸税
ZF
:e6em aggregate performance 总体表现；总体业绩
!j8h$+:K aggregate supply 总体供应
"|CzQ&e aggregate surplus 总盈余
^(I4Do~} aggregate total 整体总额
mrDIt4$D aggregate value 总值；合计价值
66<3zadJZU aggregated basis 合计基准
hR3lo;' aggregated net chargeable income 合计应课税入息实额
qr%9S dvx aggregation 合并计算；合计；总和
"J] _B aggregation of incomes of husband and wife 夫妇入息合并计算
7<[p1C*B aggregation of property 财产的总和
- |mWi agio 差价；贴水
.5I!h ! 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》
]trVlmZXH} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*D ld?Q 《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》
` bd Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<8 MKjf 《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 6S.@#+ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y :C 7S~ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
OKfJ agreement for a settlement 授产协议
Y) Y`9u<? agreement for assignment 转让协议
<@FOqi{o{ agreement for sale 售卖协议；买卖协议
<Vyv)#32o3 agreement for sale and purchase 买卖协议
hXi^{ntw, agreement for the payment of interest 支付利息协议
&LE ,.Q34 agreement for the repayment of money 还款协议
Zam.g>{] agreement of reinsurance 再保险协议
l%*KB ME Agricultural Bank of China 中国农业银行
ryzz!0l air passenger departure tax 飞机乘客离境税
'v^CA} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
c[ ]_gUp8 airport tax 机场税
bs!N~,6h alcohol duty 酒精税
SU; PmG4 alienation 让与；让渡；转让
&^e%gU8! \ alimony 生活费；赡养费
#%k!`?^fbK All Ordinaries Index [AOI] 所有普通股指数
hoI?,[@F all risks 全险；综合险
J#B%
#X All Sales Record for Stock Market 《股票市场成交报告》
TEl :;4 Allied Capital Resources Limited 新联财务有限公司
>TUs~ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
ZS q7>} allocation letter 拨款信件
t>|Y-i3cb allocation of fund 分配款项；预留款项
Z]l <,m allocation of profit 利润分配；溢利分配
{hB7F"S allocation warrant 拨款令
<}-[9fW allotment 分配；配股
I%^Ks$<" allotment notice 股份配售通知；配股通知
Pw/Z;N;:V allotment of shares 股份分配
+MPM^ m allowable 可获宽免；免税的
g\&[;v
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_n gyai1 allowable expenses 可扣税的支出
?)x>GB(9ZN allowance 免税额；津贴；备抵；准备金
}f np}L allowance for debts 债项的免税额
trmCIk&Fkj allowance for depreciation by wear and tear 耗损折旧免税额
x\ r 7q allowance for funeral expenses 殡殓费的免税额
2?ac\c6" allowance for inflation 为通货膨胀而预留的款项；通胀准备金
mD- qJ6AM allowance for repairs and outgoings 修葺及支出方面的免税额
<`*}$Zh allowance to debtor 给债务人的津贴
Pk[:+. f( alteration of capital 资本更改
an^"_#8DA@ alternate trustee 候补受托人
`m?%{ \ amalgamation 合并
`;b@a<Wl ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
V| b9zHh ambit of charges 征税范围；收费范围
p+U}oC amended valuation 经修订的估值
Z8nj9X$ American Commodities Exchange 美国商品交易所
k | Vq-w American Express Bank Limited 美国运通银行
/ <WB%O American Stock Exchange 美国证券交易所
/ ]_T amortization 摊销
1"3|6 &= amount due from banks 存放银行同业的款项
mdvooJ amount due from banks abroad 存放海外银行同业的款项
LAeJ z_9U amount due from holding companies 控股公司欠款
g1VdP[ Y# amount due from local banks 存放本港银行同业的款项
LY2oBX@fC amount due to banks 银行同业的存款
|;_NCy8i3X amount due to banks abroad 海外银行同业的存款
q }e"E
cr amount due to holding companies 控股公司存款
1VK ?Svnd amount due to local banks 本港银行同业的存款
0ZPwEP amount due to outport banks 外埠银行同业的存款
E ZaWEW amount for note issue 发行纸币的款额
/kE3V`es amount of bond 担保契据的款额
{]<l|qK amount of consideration 代价款额
zu'Uau amount of contribution 供款数额
Ql
a'vcT amount of indebtedness 负债款额
!Uz{dFJf; amount of principal of the loan 贷款本金额
3}=r.\]U amount of rates chargeable 应征差饷数额
"Wr5:T-; amount of share capital 股本额
c4ptY5R), amount of sums assured 承保款额
q}>1Rr|U` amount of variation 变动幅度
?D-1xnxep amount of vote 拨款数额
,~8:^*0s amount payable 应付款额
GqumH/; amount receivable 应收款额
TjxZ-qw < Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<uUQ-]QOIh analysis 分析
l CHaRR7 ancillary risk 附属风险
!"/]<OQ annual account 周年帐目；周年帐目报表；年度决算；年结
3^
~M7=k annual accounting date 年结日期
By {zX,6' annual allowance 每年免税额；年积金；年度津贴；年津
Vrn. #d annual balance 年度余额
qPZ'n=+ annual disposable income 每年可动用收入
W)3?T& ` annual estimates 周年预算
*LpEH,J annual fee 年费
6s\niro2 annual general meeting 周年大会
S[!K annual growth rate 年增率；每年增长率
){`s&? M0 annual long-term supplement 长期个案每年补助金
Kk1 591' annual pensionable emolument 可供计算退休金的年薪
HQ~`ha. annual report 年报
XL@i/5C[ Annual Report on the Consumer Price Index 《消费物价指数年报》
Aifc0P-H annual return 周年报表；周年申报表；每年报税表格
\Km!# : Annual Return Rules 《周年报表规则》
n/#zx:d? annual review of consumer prices 每年消费物价回顾
Y-\hV6v6 annual roll-forward basis 逐年延展方式
&Oc^LV$6 annual salary 年薪
z+I'N4*^ annual statement 年度报表；年度决算表
/y lO["<Q Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
O6Bs!0, annuitant 年金受益人
)o)<5Iqh annuity 年金
D7|[:`` annuity contract 年金合约
MTo<COp($ annuity on human life 人寿年金
nmZz`P9g antecedent debt 先前的债项
73B,I 0U ante-dated cheque 倒填日期支票
ehk 5U,d anticipated expenditure 预期开支
vN:gu\^- anticipated net profit 预期纯利
hc
OT+L>
anticipated revenue 预期收入
`v3WJ>Q!N? anti-inflation measure 反通货膨胀措施
!E!i`yF anti-inflationary stance 反通货膨胀立场
X.hU23w apparent deficit 表面赤字
:)VO,b~r apparent financial solvency 表面偿债能力
lxb+0fiN apparent partner 表面合伙人
e5G)83[= application for personal assessment 个人入息课税申请书
.z Q:u{FT application of fund 资金应用
)9F-h8
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6yk=4l \ 申请免除清盘人职务及毁灭帐簿与文件
0fwmQ'lW( appointed actuary 委任精算师
LVKv Pi appointed auditor 委任核数师；委任审计师
m3 W:\LTTp appointed trustee 委任的受托人
ST$~l7p appointer 委任人
)3 # gpM apportioned pro rata 按比例分摊
Fw5|_@&k apportionment 分配；分摊
_+PiaJ&' Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
/a.4atb0 apportionment formula 分摊方程式
?q a apportionment of estate duty 遗产税的分摊
|U{9Yy6p appraisal 估价；评估
F: %-x=q appreciable growth 可观增长
ly "Jl8/< appreciable impact 显着影响
W Ll_;BgN appreciable increase 可观增长
q1ybJii appreciation 增值；升值
"%fh`4y3\ appreciation against other currencies 相对其他货币升值
0/K?'&$yvb appreciation of the exchange value of Hong Kong dollar 港元汇值上升
u3 k% appreciation tax 增值税
<knf^D<" appropriation 拨款；拨用；拨付
$/;D8P5/&= appropriation account 拨款帐目
nZZNx
Appropriation Bill 拨款法案
a (AKVk\ appropriation-in-aid system 补助拨款办法
,Y *unk<S approved assets 核准资产
f%vJmpg approved basket stock 认可一篮子证券
!v/5 G_pr approved budget 核准预算
2N*X zVplN approved charitable donation 认可慈善捐款
Q#"p6ZmI approved charitable institution 认可慈善机构
Z(DCR/U=(> approved currency 核准货币；认可货币
d: D`rpcC approved estimates 核准预算
o V"d%ks approved estimates of expenditure 核准开支预算
xxjg )rVuy approved overseas insurer 核准海外保险人
xC N6? approved overseas trust company 核准海外信托公司
0K/Pth"* approved pooled investment fund 核准汇集投资基金
kQ~2mU approved provident fund scheme 认可公积金计划
{!!df.h approved provision 核准拨款
!5,>[^y3 approved redeemable share 核准可赎回股份
|^fubQs;2 approved regional stock 认可地区性证券
<xM$^r) approved retirement scheme 认可退休金计划
gc(Gc vdB\ approved subordinated loan 核准附属贷款
AGaM
&x= arbitrage 套戥；套汇；套利
^b|Z<oF arbitrageur 套戥者；套汇者
3m3lj y arbitrary amount 临时款项
U\aP arrangement 措施；安排；协定
< Sds5 d arrears 欠款
+B(x:hzY 9 arrears of pay 欠付薪酬
,fW QSc\} arrears of revenue 逾期未收税款；逾期未收的帐项
;W%nBdE6| articles of association 组织章程；组织细则；组织章程细则
(NfP2E|B Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
tUX4#{)q(j ascertainment of profit 确定利润
y cYT1Sg 8 "Asia Clear" “亚洲结算系统”
2iOn\
^]x Asia Commercial Bank Ltd. 亚洲商业银行有限公司
vHR-mQ Us Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Q{%2Npvq Asian Development Fund [ADF] 亚洲发展基金
dRw O t Asian dollar bond 亚洲美元债券
@z
$,KUH Asian dollar market 亚洲美元市场
y 8} fj= Asian dollar rate 亚洲美元利率
WgHl.
:R Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
m$N` Xj Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
m( 0sG(A~ asked price 沽盘；喊价；索价；卖方报价
4I7B
#{ assessable income 应评税入息
\s_lB~"P!3 assessable loss 应评税亏损
rJLn=|uR assessable profit 应评税利润
3V=(P.A Tm assessable value 应评税值
aq~>$CHa assessed profit 估定利润
-s~6FrKy assessed value 经评估价值
y?=W assessment 评税；评定；估价；评税单
$ti*I;)h4 assessment number 评税编号；估价编号
U'(Exr [ assessment of additional tax 补加税评税
E/bIq}R 6 assessment of performance 业绩评估；实绩评价
K:!){a[ Assessor 评税主任
Xge]3Ub asset price bubbles 资产价格泡沫
J%Vcv BaJm asset-backed securities 具资产保证的证券
0$=Uhi
assets accretion 资产增值
?O(@B T assets and liabilities 资产与负债
d)@Hx8 assets betterment statement 资产递增表；资产改进表
EY3x o-H assets lending 实物放款；有抵押贷款
'I$-h<W assets of the company passing on the death 死者去世时转移的公司资产
8: # \g assets pledged as security for liabilities 用作负债抵押的资产
pe^hOzVv assets portfolio 资产投资组合
(EW<Ggi assets price 资产价格
)m8ve)l assets quality 资产质素
[3$L}m assets realization 资产变现
H CBZ*Z- assets refinancing arrangement 资产再集资安排
FHz tF$Z assets securitization 资产证券化
"i j p qI assets situated outside Hong Kong 在香港以外地方的资产
1D2Uomd( assets stripping 削减资产；拆卖资产
$;O-1# ] assets value 资产值
#h,7dz.d assignee 承让人
eAqSY s!1 assignment 转让；转让书；转让契
E} Ir<\ assignment of interest 权益转让
X;2I'
Kg assignment of letters patent and trade mark 专利证书及商标转让
Za,MzKd= assignment of property 物业转让；物业转让书
@8keLrp assignment right 转让权
E`E$ }iLs assignor 转让人
TtZ Zjeg+V associate 有联系的人；有关连人士；相联者；合伙人；联系人
~\vGwy Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
\VY!= 9EV associate member 附属会员
n oWjZ associated body corporate 相联法人团体
NO$n-<ag associated company 相联公司；联属公司
QuF76&)7 associated corporation 相联法团
3C:!\R Association of Chartered Certified Accountants [ACCA] [United Kingdom]
^3>Qf 公认会计师公会〔英国〕
MHF31/g\ Association of Futures Exchange Brokers 香港期货经纪协会
Z|78>0SAt Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
M.DU^-7 association of underwriters 承保人组织
J#k 3iE} assumption of control 接管
'(ZJsw assurance 担保；保险；转易；转易书
Mn)>G36( assurance of interest 权益的转易
Oup5LH!sW at 19XX price 按一九ＸＸ年价格计算
p#14 at a discount 按赔价计算；按贴水价格计算；打折扣
bxxazsj^ at a premium 按溢价计算；按升水价格计算
';H"Ye:D=7 at call 通知付款；按通知
"zN2+X"& at constant market price 按固定市价计算
:ik$@ 5wp at constant price 按固定价格计算
Z)V m,ng at cost 按成本计算
yQP !Vt^ at current market price 按当时市价计算；按现时市价计算
`
u|8WK: at current price 按当时价格计算；按现时价格计算
7!-3jU@m at factor cost 按要素成本计算；按生产要素成本计算
%:jVx at money-of-the-day price 按付款当日价格计算
G,jv Mb`+ at or better 按指定或较佳价位〔买卖指令〕
w)Rtt 9 at par 按面值计算；平价
|_<'q h at sight 见票即付
d3nx"=Cy0I at the close 按收市盘
t=-t xnlr< at the opening 按开市盘
nqp:nw attestation 见证；见证条款
y#Cp Vm#!> at-the-money option 平价期权
U J\[ ^/t attorney 受权人；受托代表人
{z^6V\O5 attornment 新拥有人承认书
WA'& 0i4 attributable profit 可归属利润
A$6T) attributable share value 可归属股份价值
X j JV Auckland Stock Exchange 奥克兰证券交易所
t Ye+7s auction 拍卖
Z` FEB0$ auctioneer 拍卖商
'
91-\en0 audit 审计；核数
\>B$x@-wg Audit Commission 审计署
t^8 ii Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Nu/D$m 'PY 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〕
o+NPe36 audit review 帐目审查
73n|G/9n[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
qcNu9Ih audited account 审计帐目；经审计的帐目
Ou26QoT9XI audited annual account 经审计的周年帐目
Gk y
e audited balance sheet 经审计的资产负债表
EnM }H9A auditor 核数师；核数主任；审计师
9 S<87sO auditor's certificate 核数师证明书；审计师证明书
FJ/>=2^B auditor's report 核数师报告；审计师报告
Z$UPLg3=;_ Aussie bond 澳元债券
"7]YvZYu0 austerity budget 紧缩预算
>DFpL$oP Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
n;Nr[hI Australia All Ordinaries Index 澳洲所有普通股票指数
*qX! Australian Dollar [AUD] 澳元
p"xti+2, Australian Options Market 澳大利亚期权市场
o {W4@:Ib Australian Securities Commission 澳洲证券事务监察委员会
R*"31&3le4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>AtW Australian Stock Exchange 澳大利亚证券交易所
b `W2^/D Austrian Schilling [ATS] 奥地利先令
@&I7z , authentication 认证；鉴证
0Q>yv;M authority to purchase 委托购买证；委购书
2H,^i, authorization 认可；核准；授权；授权书
sIVVF#0}] authorization by direction 指示授权
Q140b;Z authorization by instruction 指令授权
Sckt g p8 authorization by warrant 令状授权
DH@]d0N authorization of unit trust 单位信托的认可
>A]U.C authorized agent 指定代理人
A?YU:f authorized capital 法定资本
3`Ug]<m authorized clerk 出市员
xSf&*wLE authorized dealer 认可交易商
T<jo@z1UL authorized financial institution 认可财务机构
P#0U[`ltK authorized fund 认可基金
5B|&+7dCw authorized fund house 获授权的基金公司；认可基金公司
P!6 v0 ezN authorized institution 认可机构
G{ |0} authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
*A^j >lV authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
z<3{.e\e authorized insurer 获授权保险人；获认可承保人
?Aq
\Gr authorized investment 特准投资项目
].TAZ-4s authorized person 获授权人
Hm>7|! authorized representative 获授权代表
mJ'Q9x" authorized share capital 法定股本
( Xak;Xum1 automated quotation system 自动报价系统
-a[[1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
0h3 -; % 自动交易系统〔香港期货交易所有限公司〕
|9fvj6?Y automatic adjustment mechanism 自动调整机制
fGwRv% $^ automatic adjustment system 自动调整系统
H3}eFl=i2 Automatic Clearing House 自动票据交换所
hJ)\Vo automatic exchange rates accumulation system 自动化汇率累集系统
7EfLd+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=6sA49~M automatic teller machine [ATM] 自动柜员机
+i\ +bR autopay 自动转帐
q 7z;b A available assets 可用资产
7Gos-_s available fiscal reserve 现存财政储备
>V01%fLd available profit 可用利润
I^u$H& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
` <?{%ja average 平均；平均数；海损
(TX\vI& average basic salary 平均基本薪金
u|.c?fW'3 average consumer expenditure 平均消费开支；一般消费开支
EgYM][:UU average cost 平均成本
M0B6v} ^H average cost of land production 增辟土地平均成本
LH:M`\(DL1 average daily turnover 平均每日成交额
tx+KxOt9Y average daily wage rate 平均每日工资率
&8!~H<S average expenditure pattern 平均开支模式
j;BMuLTm1 average growth rate 平均增长率
Np.]
W( average net fixed assets 固定资产平均净值
@5[9iY average of relatives 相对价格平均数
Tc3~~ X average price 平均价格
7 ] )cu>/ average propensity to consume 平均消费倾向；一般消费倾向
J2KULXF average propensity to save 平均储蓄倾向；一般储蓄倾向
Lddk:u&J average rate 平均率
- &7\do< average revenue 平均收入；平均收益
`U.VfQR: average stock 平均库存；平均存货
u%s@B1j average yearly rent 平均年租
y8HwyU> avoidance of double taxation 避免双重课税
K3; lst>4 avoidance of tax 避税
