A:
EVA&By6_k A share Ａ股；甲类股份
v#: ?: < abatement of tax 减税；减扣免税额
e#F3KLSL` ABN AMRO Bank N.V. 荷兰银行
6BEDk!
above-the-line expenditure 线上项目支出；经常预算支出
MIWc
@.i2 above-the-line receipt 线上项目收入；经常预算收入
pZt> rv ABSA Asia Limited 南非联合亚洲有限公司
Hc8!cATQ k absolute change 绝对数值变更
J6rWe absolute expenditure 实际开支
jtE'T}! d absolute guideline figure 绝对准则数字
R4$(NNC+/ absolute interest 绝对权益
&yOl}?u absolute order of discharge 绝对破产解除令
T\:*+W37 absolute profit margin 绝对利润幅度
aMJ2bu absolute value 实值；绝对值
Xh/BVg7$ absolutely vested interest 绝对既得权益
\pSRG=` absorbed cost 已吸收成本；已分摊成本
(*V!V3E3# absorption 吸收；分摊；合并
]6O(r)k absorption rate 吸收率；摊配率；分摊率
(<}?}{YX 0 ACB Finance Limited 亚洲商业财务有限公司
dk]A,TB*2 acceptable form of reciprocity 合理的互惠条件
Ol| fdQ acceptable rate 适当利率；适当汇率
CLJn+Y2 acceptance agreement 承兑协议
%afF%y acceptance for honour 参加承兑
M &H,`gm acceptor 承兑人；接受人；受票人
oc p acceptor for honour 参加承兑人
`G:hC5B accident insurance 意外保险
5D
XBTpCVM Accident Insurance Association of Hong Kong 香港意外保险公会
LCq1F(q accident insurance scheme 意外保险计划
zTi
8 y<} accident year basis 意外年度基准
=5YbK1Q^ accommodation 通融；贷款
gi)C5J4
accommodation bill 通融票据；空头票据
:7(d 6gEL accommodation party 汇票代发人
7| j
rk account balance 帐户余额；帐户结余
w"O;: `|n account book 帐簿
;M\Cw.%![ account collected in advance 预收款项
5Kk}sxol account current book 往来帐簿
N$.ls48a4- account of after-acquired property 事后取得的财产报告
7;] IlR6 account of defaulter 拖欠帐目
+$/NTUOP account payable 应付帐款
I'N!j>5oX account payee only [A/C payee only] 只可转帐；存入收款人帐户
\]\ h ,Y8 account receivable 应收帐款
?`6Mfpvj96 account receivable report 应收帐款报表
lEb H4 g account statement 结单；帐单；会计财务报表
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account title 帐户名称；会计科目
^v:XON< accountant's report 会计师报告
Ay% ]l| Gm Accountant's Report Rules 会计师报告规则
l Ttc# accounting and auditing procedure 会计与审计程序；会计与核数程序
C+mPl +}w Accounting Arrangements 《会计安排》
D}-HWJQA3 accounting basis 会计基础
P4c}@Mq3 accounting by Official Receiver 破产管理署署长呈交的帐目
!FB2\hiM Accounting Circular 《会计通告》
1 CV ? accounting class 会计类别
:R$v7{1 accounting date 记帐日期；会计结算日期
XIl#0-E0X accounting for money 款项核算
{>TAnb?n Accounting Officer 会计主任
N4{g[[ T accounting period 会计报告期；会计期
A.r.tf}: accounting policy 会计政策；会计方针
m2 ph8KC accounting practice 会计惯例
Hd
gABIuX accounting principle 会计准则
:?i,!0# " accounting record 会计记录
F *N Hy.Y accounting report 会计报告
%?8.UW\m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fWDTP|DV Accounting Society of China 中国会计学会
zgn`@y 2 accounting statement 会计报表
(IA: 4E} accounting system 会计制度；会计系统
-OKXfN] accounting transaction 会计事项；帐务交易
BV\~Dm]" accounting treatment 会计处理
:X7O4?ww accounting year 会计年度
Qk@BM accretion 增值；添加
/1= x8Sb accrual 应计项目；应累算数目
n^l5M^. accrual basis 应计制；权责发生制
rm|,+ { accrual basis accounting 应计制会计；权责发生制会计
6Yqqq[#V/ accrue 应累算；应计
vSH-hAk accrued benefit 应累算利益
)5o6*(Y accrued charges 应计费用
uOZSX.o^ accrued cumulative preference share dividend 应累算的累积优先股股息
XSx'@ qH accrued expenses 应累算费用
0$U\H>r accrued interest payable 应付利息；应计未付利息
l^$U~OB8k accrued interest receivable 应收利息；应计未收利息
FR]uCH accrued right 累算权益
<Oy2 JjY accruing profit 应累算的利润
2o W'B^- accumulated fiscal reserve 累积财政储备
4=& d{.E accumulated profit 累积利润；滚存溢利
<\d2)I v accumulated reserve 累积储备
xr!A>q+@i accumulation of surplus income 累积收益盈余
ygUX ]*m! acquired assets 既得资产
CL t(_! q acquisition 收购；购置；取得
(+B rC` acquisition cost 购置成本
f;&XTF5D^ acquisition expenses 购置费用
vH E:TQo4 acquisition of 100% interest 收购全部股权
gAsjkN t? acquisition of control 取得控制权
87KSV"IU8 acquisition of fixed assets 购置固定资产
)[y KO acquisition of shell “买壳”
&iy7It acquisition price 收购价
5D3&6DC H act of God 天灾
C?6q ]k]r acting partner 执事合伙人
-:b<~S[ active market 买卖活跃的市场；交投畅旺的市场；旺市
2t=&h|6EW active partner 积极参与的合伙人
?4R q + active trading 交投活跃
LVL#qNIu actual circulation 实际流通
piIGSC actual cost 实际成本
(?.h<v1} actual expenditure 实际开支；实际支出
Ev A8<o actual income 实际入息；实际收入；实际收益
,.L o)[( actual market 现货市场
PX?^v8wlqL actual price 现货价；实际价格
]a :T]x6' actual profit 实际利润
a^VI) actual quotation 实盘；实际价位；实际报价
v)*eLX $ actual year basis 按实际年度计算
a"k,x-EL( actuals 实货
!8R JHMX& actuarial investigation 精算调查
1D~B\=LL} actuarial principle 精算原则
G2:.8 ok actuarial report 精算师报告
X'2%'z< Actuarial Society of Hong Kong 香港精算学会
*2YWvGc actuarial valuation 精算师估值
0zA :?} actuary 精算师
'6T *b ad referendum agreement 暂定协议；有待覆核的协定
CKU)wJ5t ad valorem duty 从价税；按值征税
S@4bpnhK ad valorem duty system 从价税制
Nvd(Tad ad valorem fee 从价费
.Lm`v0' w ad valorem tariff 从价关税
c-Qa0 Q additional allowance 额外免税额
s>TC~d82 additional amount for unexpired risk 未过期风险的额外款额
x LK,Je additional assessable profit 补加应评税利润
u (`7F(R additional assessment 补加评税
e.!~ 7c_z? additional commitment 额外承担
W,nn,% additional commitment vote 额外承担拨款
F5w=tK additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=[gFaB_H additional dependent parent allowance 供养父母额外免税额
V:g XP1P additional provision 额外拨款
H Ds8 M additional stamp duty 附加印花税
eN m
Wul additional tax 补加税罚款；补加税款
8PG&/ " K Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
J]Q-#g'Z adjudged bankrupt 被裁定破产
=Q!V6+}nY^ adjudicated bankrupt 裁定破产人
2k`Q+[?{q> adjudication fee 裁定费；评定印花税额手续费；评估契据费
j?! /#' adjudication of bankruptcy 裁定破产；宣告破产
dmMr Z1u2 adjudication of insolvency 裁定无力偿还债务
gLbTZM4i adjusted actual 经调整的实数；调整后的实数
~BXy)IB6 adjusted current assets 经调整的流动资产；调整后的流动资产
?.nD!S @ adjusted figure 经调整的数字；调整后的数额
_Vr}ipx-k adjusted liabilities 经调整的负债；调整后的负债
H\|H]: CE adjusted loss 经调整的亏损；调整后的亏损
Jb8%A@Z + 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
Q:Y`^j P adjusted profit 经调整的利润；调整后的利润
}< / "~Kw! adjusted surplus 经调整的盈余额；调整后的盈余额
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1J;RF adjusted value 经调整的价值；调整后的价值
2W63/kRbU adjustment 调整；修订；理算〔保险〕
Ye[Fu/0 adjustment centre 调剂中心
sWP_f b1 adjustment lag 调整过程的时间差距；调整时差
#}U I adjustment mechanism 调整机制
8:
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~jC$C2A0 adjustment process 调整过程；调整程序
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w2^ adjustment range 调整幅度
Mo4igP administered exchange rate 受管制汇率
mDA1$fj" Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
}O6E5YCm administration expenses 行政费用
yJ8_<A administration fee 手续费；行政费
9}d^ll& administration in bankruptcy 破产管理
TZObjSm_v administration order 遗产管理令
l hF)$M administrator 管理人；遗产管理人
9['>$ON administrator of the estate 遗产管理人
1Msc:7:L admission of debt 债项承认书
3 gW+|3E admission of proof 接纳债权证明
)fc+B_ advance 放贷款项；垫付款项；预支款项；预付款项
;^8X(R advance account 暂支帐目；预付款帐户
Y XGxE&! advance compensation 预付补偿金
,u.A[{@py advance from shareholder 股东垫款
~A*$+c( advance pending reimbursement 预支以待日后付还
\Iz-<:gA' advanced economy 先进经济体系
0 8nA} +k advancement 预付；预付财产
{\
BFWGX advances warrant 垫款令
"s\himoa advancing 贷出
Lo +H&- adverse balance 逆差
H*&!$s. adverse exchange 逆汇
}wGy#!CSza advertisement addressed to shareholders 在报章刊登的致股东通告
ESkhCDU advice for collection 托收通知书
[iN\R+: advice of drawing 提款通知书；汇票通知书
#|
m* k advice of payment 付款通知
J vtbGPz Advisory Committee [Securities and Futures Commission]
wUzMB ]w 谘询委员会〔证券及期货事务监察委员会〕
b X+"G}CRP Advisory Committee on Diversification 经济多元化谘询委员会
3u= >Y^wu affidavit 誓章；遗产申报誓章
`Fb%v Y f affidavit of no receipt 述明无收款的誓章
5>h#
hcL affiliate 联号；联营公司；附属公司
QV=|'
S affiliated company 附属公司；联号；联营公司
<T$rvS affirmation [estate duty] 非宗教式宣誓〔遗产税〕
en16hd>^W: affordability 负担能力
AD"L >7 African Development Bank [AfDB] 非洲开发银行
h{e?Fl after-acquired property 事后取得的财产
rmhL|!
Y after-hours dealing 市后交易
ZV~9{E8 after-tax profit 税后盈利；税后利润；税后溢利
d-#yN:}0 agency agreement 代理协议
s&-dLkis{u agency expenses 代理机构的开支
.wcKG9u agency fee 代理费
q>VvXUyK, Agency Law 《代理法》
3O?[Yhk`. agent 代理人；承销人
5 Yx
7Q:D agent of company 公司代理人
2 57q%" agent's fee 代理人费；经纪费
eg>]{`WQ aggregate 总计；总数；总体数字
oD%B'{Zs4 aggregate amount 总款额；总额
;VgB ! aggregate assets and liabilities 总体资产与负债
^FK-e;J aggregate at constant price 按固定价格计算的总体数字
EA< x$O aggregate demand 总需求
NO.5Vy aggregate gross position 总持仓量
b!z=: aggregate limit 总限额
?"T *{8 aggregate of salaries tax 合计薪俸税
dijHi aggregate performance 总体表现；总体业绩
b O+L#K f aggregate supply 总体供应
R|!4klb aggregate surplus 总盈余
N-Sjd%Z aggregate total 整体总额
2?c%<_jPA aggregate value 总值；合计价值
jp#/]>(9Z aggregated basis 合计基准
fZ pUnc aggregated net chargeable income 合计应课税入息实额
B..> *Xb aggregation 合并计算；合计；总和
*6]_ 6xO aggregation of incomes of husband and wife 夫妇入息合并计算
[vcSt5R= aggregation of property 财产的总和
;)!);q+ agio 差价；贴水
4,7W*mr3( 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》
Vpf7~2[q% Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
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<h9o>h 《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》
IlMst16q5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
w;V+)r?w 《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》
^e1mK4` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#(r1b'jfP 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c4FU@^Vv agreement for a settlement 授产协议
p~Mw^SN' agreement for assignment 转让协议
1tFx
Z#(G agreement for sale 售卖协议；买卖协议
ROr| < agreement for sale and purchase 买卖协议
6Vy4]j dT5 agreement for the payment of interest 支付利息协议
wZ~eE'zx+ agreement for the repayment of money 还款协议
nbSu|sX~r5 agreement of reinsurance 再保险协议
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CmU Agricultural Bank of China 中国农业银行
3aEO9v,n air passenger departure tax 飞机乘客离境税
QZ_8r# 2x Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l A ZBlO airport tax 机场税
Z s}EGC~& alcohol duty 酒精税
)|L#i2?: alienation 让与；让渡；转让
-o`|A767 alimony 生活费；赡养费
d{RMX<;G All Ordinaries Index [AOI] 所有普通股指数
1IZTo!xi all risks 全险；综合险
4Pr@<S"U All Sales Record for Stock Market 《股票市场成交报告》
-y )g}D% Allied Capital Resources Limited 新联财务有限公司
OG2&=~hOz- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
w XU gxa allocation letter 拨款信件
F!ra$5u allocation of fund 分配款项；预留款项
@i@f@.t allocation of profit 利润分配；溢利分配
87:V-*8 allocation warrant 拨款令
3>buZ6vh allotment 分配；配股
4>te>[ allotment notice 股份配售通知；配股通知
j 79$/ Ol
allotment of shares 股份分配
C:
a</Sl allowable 可获宽免；免税的
\%]!/&>{6 allowable business loss 可扣除的营业亏损
ya/pn
qS allowable expenses 可扣税的支出
hrTl:\ allowance 免税额；津贴；备抵；准备金
@z7$ 1pl} allowance for debts 债项的免税额
d8/KTl allowance for depreciation by wear and tear 耗损折旧免税额
(KdP^.7 allowance for funeral expenses 殡殓费的免税额
Z}$ 1~uyw allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+cx(Q(HD\ allowance for repairs and outgoings 修葺及支出方面的免税额
2)jf~!o)Z allowance to debtor 给债务人的津贴
MHAWnH8 alteration of capital 资本更改
>D*%1LH~V alternate trustee 候补受托人
,HfdiGs}j amalgamation 合并
R ;3!?` ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-5Ln 3\ O@ ambit of charges 征税范围；收费范围
!i?aRI/6 amended valuation 经修订的估值
,L^ag&!4 American Commodities Exchange 美国商品交易所
&8QkGUbS< American Express Bank Limited 美国运通银行
d0N/!; American Stock Exchange 美国证券交易所
H4g1@[{|0O amortization 摊销
1_G5uHO amount due from banks 存放银行同业的款项
zZ{(7K fz amount due from banks abroad 存放海外银行同业的款项
_:?b -44 amount due from holding companies 控股公司欠款
jMQ7^(9- amount due from local banks 存放本港银行同业的款项
teg[l-R"7z amount due to banks 银行同业的存款
b n0Rv amount due to banks abroad 海外银行同业的存款
aq%i:}; amount due to holding companies 控股公司存款
iGsD!2 amount due to local banks 本港银行同业的存款
)TyI~5>; amount due to outport banks 外埠银行同业的存款
|FJc'&) J" amount for note issue 发行纸币的款额
!jyy`q= amount of bond 担保契据的款额
Rln@9muXA amount of consideration 代价款额
"!_,N@\t amount of contribution 供款数额
rd4mAX6@ amount of indebtedness 负债款额
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bHu amount of principal of the loan 贷款本金额
td\'BV amount of rates chargeable 应征差饷数额
gl!F)RdH amount of share capital 股本额
hwd{ ^ amount of sums assured 承保款额
a3[lZPQe amount of variation 变动幅度
$ h8,QPy amount of vote 拨款数额
h&:6S amount payable 应付款额
.Sjg amount receivable 应收款额
vB1nj<]&z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
V?o%0V analysis 分析
h9WyQl7 ancillary risk 附属风险
L$
ZZ]?7j annual account 周年帐目；周年帐目报表；年度决算；年结
pJ H@v
&a annual accounting date 年结日期
~X%W2 N2 annual allowance 每年免税额；年积金；年度津贴；年津
!vH={40 ] annual balance 年度余额
UaV8 !Z> annual disposable income 每年可动用收入
ETt oY<`# annual estimates 周年预算
&Vmx<w annual fee 年费
2N}h<Yd 9 annual general meeting 周年大会
+pJ~ <ug] annual growth rate 年增率；每年增长率
q
OX=M annual long-term supplement 长期个案每年补助金
s. j cD annual pensionable emolument 可供计算退休金的年薪
m0+'BC{$u annual report 年报
tY6Qhhu S: Annual Report on the Consumer Price Index 《消费物价指数年报》
5u&hp annual return 周年报表；周年申报表；每年报税表格
VfJdCg_ Annual Return Rules 《周年报表规则》
JzuP A I annual review of consumer prices 每年消费物价回顾
.V?>Jhok annual roll-forward basis 逐年延展方式
8Xk,Nbcqt annual salary 年薪
nT xN>?l2E annual statement 年度报表；年度决算表
yc3i> w` 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
W)fh }|.5 annuitant 年金受益人
DyPb]Udb: annuity 年金
QN OA66 annuity contract 年金合约
V.Qy4u 7m annuity on human life 人寿年金
Xo~kB)|, antecedent debt 先前的债项
pQ9~ ^ ante-dated cheque 倒填日期支票
A!fRpN anticipated expenditure 预期开支
TrmrA$5f anticipated net profit 预期纯利
0%>_fMa A anticipated revenue 预期收入
<<[\
Rv anti-inflation measure 反通货膨胀措施
H"J>wIuGX anti-inflationary stance 反通货膨胀立场
Ur2) ];WZ apparent deficit 表面赤字
73>Hzpv0 apparent financial solvency 表面偿债能力
1n )&%r apparent partner 表面合伙人
!D Nk!]| application for personal assessment 个人入息课税申请书
LXx`Vk>ky application of fund 资金应用
gaxxB]8 application to release as liquidator and to destruct the books of accounts and documents
sD ,FJ:dy 申请免除清盘人职务及毁灭帐簿与文件
Wc!.{2 appointed actuary 委任精算师
QsH?qI&2jp appointed auditor 委任核数师；委任审计师
eC Xw8 appointed trustee 委任的受托人
:}p<Hq 8Z appointer 委任人
dn|OY. `| apportioned pro rata 按比例分摊
NGOyd1 $7N apportionment 分配；分摊
j`ybz G^ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
2kVQ#JyuRI apportionment formula 分摊方程式
6HR ^q apportionment of estate duty 遗产税的分摊
1i:Q
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dEG1[QG appreciable growth 可观增长
TC^fyxq appreciable impact 显着影响
(GXFPEH8 appreciable increase 可观增长
m M)d `br appreciation 增值；升值
R?H[{A X appreciation against other currencies 相对其他货币升值
&(YNz9L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
%6HJM| {H appreciation tax 增值税
k 9 NPC" appropriation 拨款；拨用；拨付
g RB bL1 appropriation account 拨款帐目
F=r`'\JV[ Appropriation Bill 拨款法案
o1]Z e F appropriation-in-aid system 补助拨款办法
1OW#_4w/ approved assets 核准资产
Q<d|OX approved basket stock 认可一篮子证券
-Gmg&yQ9 approved budget 核准预算
n>i}O!agg approved charitable donation 认可慈善捐款
e.? ;mD approved charitable institution 认可慈善机构
f~Q]"I8w approved currency 核准货币；认可货币
Xwt}WSdF`k approved estimates 核准预算
9Jj:d)E>o approved estimates of expenditure 核准开支预算
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Sdf approved overseas insurer 核准海外保险人
+EE(d/ f approved overseas trust company 核准海外信托公司
W+ D{4: approved pooled investment fund 核准汇集投资基金
RLr^6+v)U approved provident fund scheme 认可公积金计划
?-D'xqc approved provision 核准拨款
Spt;m0W90 approved redeemable share 核准可赎回股份
+W[NgUrGJ approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划
U.p"JSH
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wA?q/cw C arbitrage 套戥；套汇；套利
-V O* P arbitrageur 套戥者；套汇者
^P}c0}^ arbitrary amount 临时款项
& 24$*Oe arrangement 措施；安排；协定
D/ ] arrears 欠款
)M E'qA3K arrears of pay 欠付薪酬
2!;U.+( arrears of revenue 逾期未收税款；逾期未收的帐项
Ki( articles of association 组织章程；组织细则；组织章程细则
l"app]uVZ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SQJ
}$#= ascertainment of profit 确定利润
U<jAZU[L "Asia Clear" “亚洲结算系统”
Gf y9?sa Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c},wW@SF2W Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
6 P U]I+ Asian Development Fund [ADF] 亚洲发展基金
wH N5 H Asian dollar bond 亚洲美元债券
]iE) 8X Asian dollar market 亚洲美元市场
,R2;oF_ Asian dollar rate 亚洲美元利率
\ :|"qk Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
N@G~+GCxL Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
(7J (.EG2e asked price 沽盘；喊价；索价；卖方报价
G*\U'w4w|* assessable income 应评税入息
{&d )O assessable loss 应评税亏损
`;\~$^sj} assessable profit 应评税利润
8lfKlXR78 assessable value 应评税值
fs;pX/:FR assessed profit 估定利润
J'#R9NO< assessed value 经评估价值
vD'YL n%Q assessment 评税；评定；估价；评税单
qF57T>v| assessment number 评税编号；估价编号
)9'Zb`n assessment of additional tax 补加税评税
PWbi`qF)r assessment of performance 业绩评估；实绩评价
odNHy JS0 Assessor 评税主任
c3q @]|aI asset price bubbles 资产价格泡沫
[2Ot=t6] asset-backed securities 具资产保证的证券
D;QV `Z% I assets accretion 资产增值
v !77dj 6I assets and liabilities 资产与负债
85 <%L:EC assets betterment statement 资产递增表；资产改进表
/Ym!%11` assets lending 实物放款；有抵押贷款
| +r5D4]e assets of the company passing on the death 死者去世时转移的公司资产
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{ assets pledged as security for liabilities 用作负债抵押的资产
T
}^2IJ] assets portfolio 资产投资组合
TU}. /b@F assets price 资产价格
8PtX@s43\ assets quality 资产质素
BFH=cs assets realization 资产变现
tX7TP( assets refinancing arrangement 资产再集资安排
_l||69|. assets securitization 资产证券化
!y syb assets situated outside Hong Kong 在香港以外地方的资产
L qdz qq assets stripping 削减资产；拆卖资产
WuU T>om H assets value 资产值
s ad[(| assignee 承让人
:Co+haW assignment 转让；转让书；转让契
3JcI} w assignment of interest 权益转让
6 Z7J<0 assignment of letters patent and trade mark 专利证书及商标转让
V H2/ assignment of property 物业转让；物业转让书
=]<JkWS k assignment right 转让权
L$4nbOu\~ assignor 转让人
\ bzT=^Z;2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+U= !svE associate member 附属会员
RuuXDuu:VL associated body corporate 相联法人团体
Z g~6 associated company 相联公司；联属公司
#; ~dA associated corporation 相联法团
&RbT& Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'Bb@K[=s 公认会计师公会〔英国〕
/woC{J)4p Association of Futures Exchange Brokers 香港期货经纪协会
<N}*|z7=b Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
![CF
>:e association of underwriters 承保人组织
! tPHT assumption of control 接管
o dTg.m assurance 担保；保险；转易；转易书
gt{$G|bi assurance of interest 权益的转易
'W]oQLD^R at 19XX price 按一九ＸＸ年价格计算
N_qKIc_R
at a discount 按赔价计算；按贴水价格计算；打折扣
6> Ca O at a premium 按溢价计算；按升水价格计算
o; N s-= at call 通知付款；按通知
&7m)K>E27 at constant market price 按固定市价计算
bk{.9nz 2 at constant price 按固定价格计算
%eDJ]\*^X at cost 按成本计算
PP_fTacX at current market price 按当时市价计算；按现时市价计算
H]d'#1G at current price 按当时价格计算；按现时价格计算
M +Jcg b] at factor cost 按要素成本计算；按生产要素成本计算
k=8 L hO at money-of-the-day price 按付款当日价格计算
~s UWXw7~ at or better 按指定或较佳价位〔买卖指令〕
T_1p1Sg at par 按面值计算；平价
gg}^@h&? at sight 见票即付
Z5%T pAu[ at the close 按收市盘
r(uf yC& at the opening 按开市盘
e lzKt Vw attestation 见证；见证条款
2 -!n+#Cdf at-the-money option 平价期权
2B=''W attorney 受权人；受托代表人
<rAk"R^ attornment 新拥有人承认书
jFThW N attributable profit 可归属利润
iz pFl@WS attributable share value 可归属股份价值
j~:N8(= Auckland Stock Exchange 奥克兰证券交易所
lM'yj}:~ auction 拍卖
RFzMah?Q=j auctioneer 拍卖商
@E5 }v audit 审计；核数
1ps_zn ( Audit Commission 审计署
x.-d>8-!]c Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
V|mz]H #| 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〕
.7 Lv audit review 帐目审查
n `af2I2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
PS${B
audited account 审计帐目；经审计的帐目
0&k!=gj:>Z audited annual account 经审计的周年帐目
cgvD>VUw audited balance sheet 经审计的资产负债表
6q ]`??g. auditor 核数师；核数主任；审计师
JD1D( auditor's certificate 核数师证明书；审计师证明书
$bi@,&t; auditor's report 核数师报告；审计师报告
I}{Xv#@o Aussie bond 澳元债券
p-1
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#w:6<$ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
[ d~ 25 Australia All Ordinaries Index 澳洲所有普通股票指数
Y%iimbBY| Australian Dollar [AUD] 澳元
Z/>0P* F Australian Options Market 澳大利亚期权市场
C;_*vi2u Australian Securities Commission 澳洲证券事务监察委员会
^&-H"jF Australian Society of Certified Practising Accountants 澳洲执业会计师公会
d[Lr`=L; Australian Stock Exchange 澳大利亚证券交易所
EFKOElG(k Austrian Schilling [ATS] 奥地利先令
=-GHs$u%f authentication 认证；鉴证
*zR authority to purchase 委托购买证；委购书
`*hrU{b authorization 认可；核准；授权；授权书
;\gs d 'i authorization by direction 指示授权
CW k65t cF authorization by instruction 指令授权
b+`mh authorization by warrant 令状授权
61^5QHur authorization of unit trust 单位信托的认可
"TgE@bC authorized agent 指定代理人
|+0XO?,sZ authorized capital 法定资本
F&I ;E i authorized clerk 出市员
&^W91C?<6 authorized dealer 认可交易商
{Z=m5Dy} authorized financial institution 认可财务机构
Cw_XLMY%V1 authorized fund 认可基金
(~<9\ZJs authorized fund house 获授权的基金公司；认可基金公司
6 W abw: authorized institution 认可机构
4z##4^9g authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w
9mi2= authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'9#O#I &J authorized insurer 获授权保险人；获认可承保人
3_]<H <w authorized investment 特准投资项目
k)a-odNrb authorized person 获授权人
SdTJ?P+m authorized representative 获授权代表
s
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authorized share capital 法定股本
l[EjtN automated quotation system 自动报价系统
MXj7Z3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
rHWlv\+N n 自动交易系统〔香港期货交易所有限公司〕
pwvcH3l/r automatic adjustment mechanism 自动调整机制
'~ {x n automatic adjustment system 自动调整系统
<
<vE . Automatic Clearing House 自动票据交换所
Q< q&a8~ automatic exchange rates accumulation system 自动化汇率累集系统
"x* 5g*k Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
5z>kz/uxW automatic teller machine [ATM] 自动柜员机
k'K&GF1B autopay 自动转帐
' `*{ig available assets 可用资产
Pkbx /\ available fiscal reserve 现存财政储备
oe:@7stG available profit 可用利润
@ !:~gQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
l`vb average 平均；平均数；海损
ByK!r~>Z1Q average basic salary 平均基本薪金
Hi 1@ average consumer expenditure 平均消费开支；一般消费开支
E\(dyq/ average cost 平均成本
_IOt(Zb( average cost of land production 增辟土地平均成本
lc71Pp> average daily turnover 平均每日成交额
BWct0= average daily wage rate 平均每日工资率
E .kjYIH8 average expenditure pattern 平均开支模式
c_fx,;
; average growth rate 平均增长率
@L-3&~= average net fixed assets 固定资产平均净值
O,kzU,zOs average of relatives 相对价格平均数
h o7L@NR average price 平均价格
9N [PZD average propensity to consume 平均消费倾向；一般消费倾向
hK,e<?N^ average propensity to save 平均储蓄倾向；一般储蓄倾向
m"<Sb,"x! average rate 平均率
ORV~F0d< average revenue 平均收入；平均收益
SJtQK-%wK> average stock 平均库存；平均存货
Qv%"iSe~J average yearly rent 平均年租
to 1{7q avoidance of double taxation 避免双重课税
>_Dq )n;% avoidance of tax 避税
