A:
2 nCA<& A share Ａ股；甲类股份
rH-23S abatement of tax 减税；减扣免税额
Y|n"dMrL ABN AMRO Bank N.V. 荷兰银行
$I=~S[p above-the-line expenditure 线上项目支出；经常预算支出
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AKD# above-the-line receipt 线上项目收入；经常预算收入
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ABSA Asia Limited 南非联合亚洲有限公司
cr3^6H B absolute change 绝对数值变更
<YY 1 4p absolute expenditure 实际开支
KPF1cJ2N absolute guideline figure 绝对准则数字
!zo{tI19 absolute interest 绝对权益
a9gLg
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Cr Lrw T absolute profit margin 绝对利润幅度
HtFD lvdy] absolute value 实值；绝对值
[WmM6UEVS absolutely vested interest 绝对既得权益
iMlWM-wz>O absorbed cost 已吸收成本；已分摊成本
h0$iOE absorption 吸收；分摊；合并
&8H'eAA absorption rate 吸收率；摊配率；分摊率
b=vkiO`2 ACB Finance Limited 亚洲商业财务有限公司
t_^4`dW` acceptable form of reciprocity 合理的互惠条件
C]6O!Pb0 acceptable rate 适当利率；适当汇率
)e{ aN+ acceptance agreement 承兑协议
d6O[ @CyP acceptance for honour 参加承兑
5O% {{J acceptor 承兑人；接受人；受票人
(>Em ^(& acceptor for honour 参加承兑人
I,tud!p` accident insurance 意外保险
{ FkF Accident Insurance Association of Hong Kong 香港意外保险公会
^W ^OfY accident insurance scheme 意外保险计划
@dK Tx#gZ accident year basis 意外年度基准
7I}uZ/N accommodation 通融；贷款
Y]>t[Lo% accommodation bill 通融票据；空头票据
eFgA 8kY) accommodation party 汇票代发人
7dWS account balance 帐户余额；帐户结余
qPNR`%}Q account book 帐簿
R _C) account collected in advance 预收款项
_f83-':W6 account current book 往来帐簿
^('wy}; account of after-acquired property 事后取得的财产报告
%EH )&k account of defaulter 拖欠帐目
F5<H m_ \: account payable 应付帐款
V0@=^Bls account payee only [A/C payee only] 只可转帐；存入收款人帐户
LV Ge]lD account receivable 应收帐款
Xvu(vA account receivable report 应收帐款报表
vP &(-a account statement 结单；帐单；会计财务报表
aN?zmkPpov account title 帐户名称；会计科目
/:
"1 Z]@ accountant's report 会计师报告
a(nlTMfu Accountant's Report Rules 会计师报告规则
dd;~K&_Q/i accounting and auditing procedure 会计与审计程序；会计与核数程序
W1~0_; Accounting Arrangements 《会计安排》
zCZf%ATq accounting basis 会计基础
:Ye ! w$r accounting by Official Receiver 破产管理署署长呈交的帐目
4s- ! 7 Accounting Circular 《会计通告》
e
,(mR+a8 accounting class 会计类别
vsPu*[% accounting date 记帐日期；会计结算日期
=cI(d , accounting for money 款项核算
P
pb \6|* Accounting Officer 会计主任
fhiM U8(& accounting period 会计报告期；会计期
vXs" Dst accounting policy 会计政策；会计方针
@"A4$`Xi3 accounting practice 会计惯例
oR'm2d ^ accounting principle 会计准则
b6bHTH0 accounting record 会计记录
(QEG4&9 accounting report 会计报告
[y(MCf19 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Ud?Q%) X Accounting Society of China 中国会计学会
^qs $v06 accounting statement 会计报表
Et$2Y-L. accounting system 会计制度；会计系统
q V =!ORuj accounting transaction 会计事项；帐务交易
)9g2D`a4 accounting treatment 会计处理
|Cv!, ]9:r accounting year 会计年度
( .:e,l{U% accretion 增值；添加
y[;>#j$ accrual 应计项目；应累算数目
l?e. 9o2- accrual basis 应计制；权责发生制
WWY6ha accrual basis accounting 应计制会计；权责发生制会计
yWK)vju" accrue 应累算；应计
A.SvA Y n accrued benefit 应累算利益
?,z}%p accrued charges 应计费用
$Sq:q0 accrued cumulative preference share dividend 应累算的累积优先股股息
ch]IzdD accrued expenses 应累算费用
Q &8-\ accrued interest payable 应付利息；应计未付利息
{7[Ox<Ho accrued interest receivable 应收利息；应计未收利息
*dQSw)R accrued right 累算权益
6nn *]|7 accruing profit 应累算的利润
`5*}p#G accumulated fiscal reserve 累积财政储备
U^PgG|0N accumulated profit 累积利润；滚存溢利
&ZO0r ^ accumulated reserve 累积储备
hN_]6,<\ accumulation of surplus income 累积收益盈余
&oNAv-m^GD acquired assets 既得资产
2 ? C)& acquisition 收购；购置；取得
)%TmAaj9d acquisition cost 购置成本
mH(:?_KrS- acquisition expenses 购置费用
~N4m1s" acquisition of 100% interest 收购全部股权
Gv&V|7-f0 acquisition of control 取得控制权
@7 }W=HB acquisition of fixed assets 购置固定资产
UKGPtKE< acquisition of shell “买壳”
C!gZN9- acquisition price 收购价
?6!LL5a. act of God 天灾
PT
~D",k acting partner 执事合伙人
WH\d| 1) active market 买卖活跃的市场；交投畅旺的市场；旺市
bA 2pbjg= active partner 积极参与的合伙人
TeQV?ZQ#} active trading 交投活跃
%T[]zJ( actual circulation 实际流通
4H/OBR actual cost 实际成本
Om&Dw |xG8 actual expenditure 实际开支；实际支出
Ri'n actual income 实际入息；实际收入；实际收益
+ZYn? #IQ actual market 现货市场
}H2 R3icE actual price 现货价；实际价格
NK+ o1 actual profit 实际利润
4i bc actual quotation 实盘；实际价位；实际报价
$b\P|#A actual year basis 按实际年度计算
xno\s.H%] actuals 实货
,4 rPg]r@ actuarial investigation 精算调查
z s;JJk^ actuarial principle 精算原则
~[: 2I actuarial report 精算师报告
s 2?&! Actuarial Society of Hong Kong 香港精算学会
rQX z R actuarial valuation 精算师估值
E`q_bn actuary 精算师
,Q B<7a+I ad referendum agreement 暂定协议；有待覆核的协定
E7hhew ad valorem duty 从价税；按值征税
eyaNs{TV ad valorem duty system 从价税制
QJNFA}*> ad valorem fee 从价费
qR.Q, (b| ad valorem tariff 从价关税
/?!u{(h } additional allowance 额外免税额
PH"%kCI: additional amount for unexpired risk 未过期风险的额外款额
+p^u^a additional assessable profit 补加应评税利润
l%ZhA=TKQ additional assessment 补加评税
mmsPLv 6 additional commitment 额外承担
e )ZUO_Q$ additional commitment vote 额外承担拨款
4 :=]<sc, additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_ |p8M!
additional dependent parent allowance 供养父母额外免税额
H]!"Zq k additional provision 额外拨款
\ jA~9 additional stamp duty 附加印花税
'S~5"6r additional tax 补加税罚款；补加税款
l,: F Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
X 8|EHb< adjudged bankrupt 被裁定破产
5;S.H#YOpO adjudicated bankrupt 裁定破产人
p'fYULYE adjudication fee 裁定费；评定印花税额手续费；评估契据费
zL it adjudication of bankruptcy 裁定破产；宣告破产
-8Xf0_ adjudication of insolvency 裁定无力偿还债务
2tLJU Z1 adjusted actual 经调整的实数；调整后的实数
5r_|yu adjusted current assets 经调整的流动资产；调整后的流动资产
:EH=_" adjusted figure 经调整的数字；调整后的数额
M;NX:mX9 adjusted liabilities 经调整的负债；调整后的负债
_6Ha adjusted loss 经调整的亏损；调整后的亏损
yN c2@ 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
8f7>?BUS, adjusted profit 经调整的利润；调整后的利润
j9,P/K$:w adjusted surplus 经调整的盈余额；调整后的盈余额
6#yUc_5 \ adjusted value 经调整的价值；调整后的价值
^(<f/C )i adjustment 调整；修订；理算〔保险〕
8_tQa^.n\ adjustment centre 调剂中心
nie % eC&U adjustment lag 调整过程的时间差距；调整时差
b2]Kx&! adjustment mechanism 调整机制
DJ%PWlK5 adjustment of loss 亏损调整
]{ kPrey adjustment process 调整过程；调整程序
i&k7-< adjustment range 调整幅度
nd (S3rct& administered exchange rate 受管制汇率
~4"dweu? Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
m3ff;, administration expenses 行政费用
bi:8(Q$w:` administration fee 手续费；行政费
aP`P)3O6)1 administration in bankruptcy 破产管理
+O5hH8<&b administration order 遗产管理令
>{Tm##@,k administrator 管理人；遗产管理人
Sz RmF1< administrator of the estate 遗产管理人
| %v^W 3 admission of debt 债项承认书
3~ \[7I/ admission of proof 接纳债权证明
Gc!x|V;T advance 放贷款项；垫付款项；预支款项；预付款项
ZN6Z~SL_i~ advance account 暂支帐目；预付款帐户
}`"6aM advance compensation 预付补偿金
Kg$ Mx advance from shareholder 股东垫款
n jw|JnDv advance pending reimbursement 预支以待日后付还
MfQ!6z E advanced economy 先进经济体系
L+QLLcS~EM advancement 预付；预付财产
Fx+*S3==%e advances warrant 垫款令
Ev P{p advancing 贷出
i?~3*#IpD adverse balance 逆差
!Uc T RI adverse exchange 逆汇
d7i]FV advertisement addressed to shareholders 在报章刊登的致股东通告
X7 w Ky(g advice for collection 托收通知书
nOz.G" advice of drawing 提款通知书；汇票通知书
05k 0n E advice of payment 付款通知
$A` VYJtt# Advisory Committee [Securities and Futures Commission]
fX+ O[j 谘询委员会〔证券及期货事务监察委员会〕
5Ph4<f` L~ Advisory Committee on Diversification 经济多元化谘询委员会
N [yy M'C affidavit 誓章；遗产申报誓章
&=Wlaa/,& affidavit of no receipt 述明无收款的誓章
KdlQ!5(?X affiliate 联号；联营公司；附属公司
LDD|(KLR*. affiliated company 附属公司；联号；联营公司
UDni]P!E affirmation [estate duty] 非宗教式宣誓〔遗产税〕
l +R+&b^ affordability 负担能力
-(#iIgmP African Development Bank [AfDB] 非洲开发银行
F>cv<l
=6l after-acquired property 事后取得的财产
@K]|K]cby after-hours dealing 市后交易
*:NQ&y*uj after-tax profit 税后盈利；税后利润；税后溢利
:lzrgsW agency agreement 代理协议
_? OG1t! agency expenses 代理机构的开支
: c[L3rJl agency fee 代理费
%[yJ4WL Agency Law 《代理法》
9S -9.mvop agent 代理人；承销人
Q^ (b)>?r; agent of company 公司代理人
Yrn)VV[)h agent's fee 代理人费；经纪费
\15nS B aggregate 总计；总数；总体数字
{ V- v-f aggregate amount 总款额；总额
`p7=t)5k aggregate assets and liabilities 总体资产与负债
V!dtF,tH aggregate at constant price 按固定价格计算的总体数字
4H-'Dr=G aggregate demand 总需求
Tqk\XILG N aggregate gross position 总持仓量
iyp=lLk aggregate limit 总限额
yA>n li= aggregate of salaries tax 合计薪俸税
z~Q>V]a>; aggregate performance 总体表现；总体业绩
4{l, aggregate supply 总体供应
3 t6 LT aggregate surplus 总盈余
T5:G$-qL( aggregate total 整体总额
l \?c}7k aggregate value 总值；合计价值
B+0hzkPY aggregated basis 合计基准
hG:|9Sol, aggregated net chargeable income 合计应课税入息实额
j w9b ) aggregation 合并计算；合计；总和
"}JZU!? aggregation of incomes of husband and wife 夫妇入息合并计算
6x|j Pb aggregation of property 财产的总和
$j?1g # agio 差价；贴水
~!3r&( Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
PzR[KUK Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
9$m|'$p3sG 《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》
o+9j?|M Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
xRsWI!d+| 《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》
Jq^T1_iqn Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
orvp*F{7[H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$2el&I agreement for a settlement 授产协议
;ZG\p TCA agreement for assignment 转让协议
&=k,?TJO> agreement for sale 售卖协议；买卖协议
=kqt agreement for sale and purchase 买卖协议
:Lug7bUVD agreement for the payment of interest 支付利息协议
J Sg$wi8 agreement for the repayment of money 还款协议
hiw|2Y&` agreement of reinsurance 再保险协议
pO.2< Agricultural Bank of China 中国农业银行
pXK^Y'2C! air passenger departure tax 飞机乘客离境税
v I)LB )Q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
4 N7^? airport tax 机场税
R^e.s
- alcohol duty 酒精税
Z*2 Vpnqh\ alienation 让与；让渡；转让
?KI, cl alimony 生活费；赡养费
Z87|Zl All Ordinaries Index [AOI] 所有普通股指数
>6pf$0 all risks 全险；综合险
Zoc0!84<z All Sales Record for Stock Market 《股票市场成交报告》
EUgs6[w 4 Allied Capital Resources Limited 新联财务有限公司
zZC9\V}R all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V,?yPi$#E allocation letter 拨款信件
- FlzEZ allocation of fund 分配款项；预留款项
"2T#MO/ allocation of profit 利润分配；溢利分配
bnLPlf allocation warrant 拨款令
7(
2{'r allotment 分配；配股
Y7[jqb1D allotment notice 股份配售通知；配股通知
-\n@%$M]G allotment of shares 股份分配
P_#bow allowable 可获宽免；免税的
l ?^4!&Nm allowable business loss 可扣除的营业亏损
]P2"[y allowable expenses 可扣税的支出
$"&{aa allowance 免税额；津贴；备抵；准备金
BFJnV.0M! allowance for debts 债项的免税额
[R7Y}k:9U allowance for depreciation by wear and tear 耗损折旧免税额
s&!a allowance for funeral expenses 殡殓费的免税额
'-/xyAzS allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-8rjgB~."/ allowance for repairs and outgoings 修葺及支出方面的免税额
aCLq k' allowance to debtor 给债务人的津贴
mju>>\9 alteration of capital 资本更改
LRMx<X8 alternate trustee 候补受托人
MO <3"@/, amalgamation 合并
yq iq,=OvP ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Mzw X>3x ambit of charges 征税范围；收费范围
Clb@$, amended valuation 经修订的估值
5RpjN: 3 American Commodities Exchange 美国商品交易所
3 gj+%%!G\ American Express Bank Limited 美国运通银行
;?g6QIN9 American Stock Exchange 美国证券交易所
^Zy% fv, amortization 摊销
M|(Q0 _8
amount due from banks 存放银行同业的款项
t\j *}# S amount due from banks abroad 存放海外银行同业的款项
\`\ZTZni amount due from holding companies 控股公司欠款
f &wb amount due from local banks 存放本港银行同业的款项
H =^`! amount due to banks 银行同业的存款
0|\$Vp amount due to banks abroad 海外银行同业的存款
~ Pah oRS amount due to holding companies 控股公司存款
{Wu$YWE*sx amount due to local banks 本港银行同业的存款
'W,jMju amount due to outport banks 外埠银行同业的存款
1&(V amount for note issue 发行纸币的款额
;x 1 PS amount of bond 担保契据的款额
; XN{ x amount of consideration 代价款额
:7?FF'u amount of contribution 供款数额
qXtC^n@x amount of indebtedness 负债款额
;K &o-y amount of principal of the loan 贷款本金额
5=?\ 1`e1[ amount of rates chargeable 应征差饷数额
o"BoZsMk amount of share capital 股本额
WYYa /,{9. amount of sums assured 承保款额
)$bS }. amount of variation 变动幅度
Hi`//y*92H amount of vote 拨款数额
@)&=% amount payable 应付款额
n%s]30Xs amount receivable 应收款额
"?I y (*^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
2WVka analysis 分析
(<oy N7 NT ancillary risk 附属风险
?r 2 ` Q annual account 周年帐目；周年帐目报表；年度决算；年结
L RG6:& annual accounting date 年结日期
&wE%<"aRAl annual allowance 每年免税额；年积金；年度津贴；年津
E6gI,f/p0X annual balance 年度余额
]Y8<`;8/ annual disposable income 每年可动用收入
W+X6 @/BO annual estimates 周年预算
t9:0TBt-[ annual fee 年费
.oUTqki annual general meeting 周年大会
<r`2)[7N annual growth rate 年增率；每年增长率
Um-[ ~- annual long-term supplement 长期个案每年补助金
Gc; {\VU annual pensionable emolument 可供计算退休金的年薪
!pdb'*,n annual report 年报
KOuCHqCfq Annual Report on the Consumer Price Index 《消费物价指数年报》
p\ZNy\N^ annual return 周年报表；周年申报表；每年报税表格
s;vHPUB \n Annual Return Rules 《周年报表规则》
vf%&4 \ ib annual review of consumer prices 每年消费物价回顾
,.1Psz^U annual roll-forward basis 逐年延展方式
,1CIBFY annual salary 年薪
!XCm>]R annual statement 年度报表；年度决算表
krvp&+uX 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
I \[_9 annuitant 年金受益人
|! E) GahM annuity 年金
Z>W g*sZy) annuity contract 年金合约
4 bH^":i( annuity on human life 人寿年金
pF Rg?- antecedent debt 先前的债项
y)!5R 3b ante-dated cheque 倒填日期支票
$ ,}E anticipated expenditure 预期开支
5 VAK:eB anticipated net profit 预期纯利
t+iHQfuP9A anticipated revenue 预期收入
9 !}8UALD anti-inflation measure 反通货膨胀措施
$!yW_HTx anti-inflationary stance 反通货膨胀立场
1@1U/ss1 apparent deficit 表面赤字
=i*;VFc apparent financial solvency 表面偿债能力
]4]6Qki apparent partner 表面合伙人
%)I{%~u0 application for personal assessment 个人入息课税申请书
s<eb;Z2D application of fund 资金应用
g Psi application to release as liquidator and to destruct the books of accounts and documents
(l- ab2' 申请免除清盘人职务及毁灭帐簿与文件
UsQ+`\| appointed actuary 委任精算师
;J2z p*| appointed auditor 委任核数师；委任审计师
5}]"OXQ appointed trustee 委任的受托人
v,{ yU\) appointer 委任人
Ww%=1M]e- apportioned pro rata 按比例分摊
nV:LqF= apportionment 分配；分摊
OAkZKG| Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~h85BF5 apportionment formula 分摊方程式
(#RHB`h5 apportionment of estate duty 遗产税的分摊
QYjsDL >< appraisal 估价；评估
<Fc;_GG appreciable growth 可观增长
(ECnM ti+ appreciable impact 显着影响
^ xh ; appreciable increase 可观增长
LNpup`>` appreciation 增值；升值
J | bd)0 appreciation against other currencies 相对其他货币升值
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Db)<V appreciation of the exchange value of Hong Kong dollar 港元汇值上升
d>fkA0G/9! appreciation tax 增值税
P} SCF appropriation 拨款；拨用；拨付
72y0/ FJ appropriation account 拨款帐目
z>Hgkp8D" Appropriation Bill 拨款法案
$gy*D7 appropriation-in-aid system 补助拨款办法
X4E%2-m@' approved assets 核准资产
u TK,& approved basket stock 认可一篮子证券
Oz`BEy b]{ approved budget 核准预算
e`T H91@ approved charitable donation 认可慈善捐款
,\ k(x>oy approved charitable institution 认可慈善机构
4 .= 3M approved currency 核准货币；认可货币
cy3B({PLy approved estimates 核准预算
cK i m- approved estimates of expenditure 核准开支预算
K3;nY}\> approved overseas insurer 核准海外保险人
tEK my7'# approved overseas trust company 核准海外信托公司
~ZEmULKkR approved pooled investment fund 核准汇集投资基金
Q[pV !C H approved provident fund scheme 认可公积金计划
/bi[ e9 R approved provision 核准拨款
\LppYXz approved redeemable share 核准可赎回股份
M) N?qRD approved regional stock 认可地区性证券
`-l6S approved retirement scheme 认可退休金计划
x+x40!+\ approved subordinated loan 核准附属贷款
HO%wHiv1X arbitrage 套戥；套汇；套利
\cUNsB5 arbitrageur 套戥者；套汇者
4/1d&Sg arbitrary amount 临时款项
WP+oFkw> arrangement 措施；安排；协定
f Tl<p&b arrears 欠款
D+z?wuXk arrears of pay 欠付薪酬
qA $*YIlK arrears of revenue 逾期未收税款；逾期未收的帐项
cmg ^J
articles of association 组织章程；组织细则；组织章程细则
%$ Z7x\_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
ReI/]#Us ascertainment of profit 确定利润
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x( "Asia Clear" “亚洲结算系统”
i9A+gtd Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[[Fx[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
pDcjwlA% Asian Development Fund [ADF] 亚洲发展基金
t j4VWJK Asian dollar bond 亚洲美元债券
dhr3,&+T2 Asian dollar market 亚洲美元市场
CS -uNG6 Asian dollar rate 亚洲美元利率
ayD}r#7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
}mdAM6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
}'/`2!lY asked price 沽盘；喊价；索价；卖方报价
I'iGt~4$ assessable income 应评税入息
5nO% Ke= assessable loss 应评税亏损
{v2|g assessable profit 应评税利润
_D_LgH;} assessable value 应评税值
;u(<h?%e assessed profit 估定利润
&n?^$L TPY assessed value 经评估价值
:Q_<Z@2Y{ assessment 评税；评定；估价；评税单
TGe ;HZ assessment number 评税编号；估价编号
K7W6ZH9; assessment of additional tax 补加税评税
Q|L9g z[ ? assessment of performance 业绩评估；实绩评价
I _rO ! Assessor 评税主任
c 8>hc V asset price bubbles 资产价格泡沫
e\JojaV asset-backed securities 具资产保证的证券
)5U[o0td assets accretion 资产增值
y2vUthR wo assets and liabilities 资产与负债
i35 =Y~P- assets betterment statement 资产递增表；资产改进表
#x3ujJ assets lending 实物放款；有抵押贷款
p >;_e( assets of the company passing on the death 死者去世时转移的公司资产
ehG/zVgn assets pledged as security for liabilities 用作负债抵押的资产
,|plWIl~ assets portfolio 资产投资组合
bk^TFE1l assets price 资产价格
R&';Oro assets quality 资产质素
P(73!DT+ assets realization 资产变现
5
Ho^N1q assets refinancing arrangement 资产再集资安排
? C g>h assets securitization 资产证券化
q) vplV1A assets situated outside Hong Kong 在香港以外地方的资产
S"k *6 U assets stripping 削减资产；拆卖资产
~Oq + IA~9 assets value 资产值
5-0{+R5v assignee 承让人
R@#G>4 assignment 转让；转让书；转让契
JPWOPB'H assignment of interest 权益转让
Eb>78k(3I) assignment of letters patent and trade mark 专利证书及商标转让
Bv. `R0e& assignment of property 物业转让；物业转让书
Ttc[Q]Ri assignment right 转让权
1`9xIm*9w assignor 转让人
L%c0 Z@[~ associate 有联系的人；有关连人士；相联者；合伙人；联系人
'fNKlPMv4D Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"0k8IVwp associate member 附属会员
h=_0+\% associated body corporate 相联法人团体
Io|Aj associated company 相联公司；联属公司
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p_W associated corporation 相联法团
$gM8{.! Association of Chartered Certified Accountants [ACCA] [United Kingdom]
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X9C 公认会计师公会〔英国〕
P?]aWJ Association of Futures Exchange Brokers 香港期货经纪协会
~ Yngkt Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
]UG*r%9 association of underwriters 承保人组织
FS b Hn{@ assumption of control 接管
4r0b)Y &I assurance 担保；保险；转易；转易书
W|,V50K assurance of interest 权益的转易
?cEskafb> at 19XX price 按一九ＸＸ年价格计算
1G'`2ATF* at a discount 按赔价计算；按贴水价格计算；打折扣
z>06hBv(?Y at a premium 按溢价计算；按升水价格计算
rzI|?QaPi at call 通知付款；按通知
T}=>C+3r at constant market price 按固定市价计算
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at constant price 按固定价格计算
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at cost 按成本计算
z5X~3s\dP at current market price 按当时市价计算；按现时市价计算
@ Ehn(} at current price 按当时价格计算；按现时价格计算
kY&h ~Q at factor cost 按要素成本计算；按生产要素成本计算
~b|`'kU at money-of-the-day price 按付款当日价格计算
5 VA(tzmCt at or better 按指定或较佳价位〔买卖指令〕
OLj\-w^ at par 按面值计算；平价
,*@A X > at sight 见票即付
D*Q. G8( at the close 按收市盘
6 Ik,zQL at the opening 按开市盘
UP{j5gR:_ attestation 见证；见证条款
@&hnL9D8lL at-the-money option 平价期权
)*d W=r/$V attorney 受权人；受托代表人
9r2IuS0 attornment 新拥有人承认书
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`hx attributable profit 可归属利润
LN_OD5gZ attributable share value 可归属股份价值
f0LP?] Auckland Stock Exchange 奥克兰证券交易所
{3Vk p5%l auction 拍卖
w_iam qe, auctioneer 拍卖商
.6pOvG Kb audit 审计；核数
^-M^gYBR Audit Commission 审计署
OW( &s,|6x Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Z2bcCIq4 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〕
j,2l8? audit review 帐目审查
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& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
1 Ee>S\9t audited account 审计帐目；经审计的帐目
>u I$^y1D audited annual account 经审计的周年帐目
mty1p'^KQ audited balance sheet 经审计的资产负债表
,A5) <} auditor 核数师；核数主任；审计师
)Os Lrq/ auditor's certificate 核数师证明书；审计师证明书
( H N4g;{ auditor's report 核数师报告；审计师报告
Yp4c'Zk Aussie bond 澳元债券
2PSTGG8JV austerity budget 紧缩预算
C+MSVc Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/M OnNn V Australia All Ordinaries Index 澳洲所有普通股票指数
[[)_BmS5r Australian Dollar [AUD] 澳元
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qJI'+_ Australian Options Market 澳大利亚期权市场
[Id}4[={e Australian Securities Commission 澳洲证券事务监察委员会
IGAzE( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4o9$bv Australian Stock Exchange 澳大利亚证券交易所
I 2HT2c$ Austrian Schilling [ATS] 奥地利先令
Cj;/Uhs
authentication 认证；鉴证
}o9 Aa0$*$ authority to purchase 委托购买证；委购书
5GAy "Xd authorization 认可；核准；授权；授权书
swpnuuC- authorization by direction 指示授权
"L2 m-e6 authorization by instruction 指令授权
;' e@t8i6 authorization by warrant 令状授权
czBi Dk4 authorization of unit trust 单位信托的认可
xUYo w authorized agent 指定代理人
#c wCo cw authorized capital 法定资本
Nl8 gK{ authorized clerk 出市员
M} .b"
ljZ authorized dealer 认可交易商
i!MwBYk authorized financial institution 认可财务机构
c/u_KJFF-n authorized fund 认可基金
Eb.;^=x authorized fund house 获授权的基金公司；认可基金公司
;~s r$6 authorized institution 认可机构
y>(rZ^ y& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nb@" ?<L! authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
wy4q[$.4v authorized insurer 获授权保险人；获认可承保人
9|!j4DS< authorized investment 特准投资项目
}&G]0hCT! authorized person 获授权人
Z-|li}lDr authorized representative 获授权代表
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]] authorized share capital 法定股本
Ds5N Ap:x automated quotation system 自动报价系统
T 0 FZ7 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9[|4[3K 自动交易系统〔香港期货交易所有限公司〕
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,NwZ automatic adjustment mechanism 自动调整机制
< `Z%O <X automatic adjustment system 自动调整系统
cINHH !v Automatic Clearing House 自动票据交换所
H|+tC=]4IZ automatic exchange rates accumulation system 自动化汇率累集系统
5iWe-xQ> Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
{:Vf0Mhb automatic teller machine [ATM] 自动柜员机
=p\Xy* autopay 自动转帐
,sb1"^Wc available assets 可用资产
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9RUXr> available fiscal reserve 现存财政储备
XS 0V:<+, available profit 可用利润
^&: 'NR Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
WaYO1*= average 平均；平均数；海损
F WTx&Ip average basic salary 平均基本薪金
MtG_9- average consumer expenditure 平均消费开支；一般消费开支
2;N@aZX average cost 平均成本
d~[UXQC average cost of land production 增辟土地平均成本
x9}++r average daily turnover 平均每日成交额
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/?H| average daily wage rate 平均每日工资率
~+m ,im8} average expenditure pattern 平均开支模式
9 )Yw
: average growth rate 平均增长率
]M4NpU M average net fixed assets 固定资产平均净值
~Ob8i 1S> average of relatives 相对价格平均数
:k1$g+(lP average price 平均价格
Z! YpklZ?~ average propensity to consume 平均消费倾向；一般消费倾向
4
10:%WGc average propensity to save 平均储蓄倾向；一般储蓄倾向
v"k 4ATWP average rate 平均率
AA7#c7 average revenue 平均收入；平均收益
aii'}c average stock 平均库存；平均存货
BQ#jwu0e average yearly rent 平均年租
<"I?jgo avoidance of double taxation 避免双重课税
Wg1 tip8s avoidance of tax 避税
