A:
(|Y[5O) A share Ａ股；甲类股份
4Fgy<^94` abatement of tax 减税；减扣免税额
m%X~EwFc. ABN AMRO Bank N.V. 荷兰银行
/g< T)$2 above-the-line expenditure 线上项目支出；经常预算支出
ICTl{|i ] above-the-line receipt 线上项目收入；经常预算收入
]<WKi= ABSA Asia Limited 南非联合亚洲有限公司
"|gNNmr absolute change 绝对数值变更
@=E@
*@g absolute expenditure 实际开支
/NNe/7'l absolute guideline figure 绝对准则数字
D"El6<3)h absolute interest 绝对权益
5YQ4]/h absolute order of discharge 绝对破产解除令
&|LZ %W0Fb absolute profit margin 绝对利润幅度
cP`o?: absolute value 实值；绝对值
U(dT t absolutely vested interest 绝对既得权益
= iB0ak absorbed cost 已吸收成本；已分摊成本
Q>cLGdzO absorption 吸收；分摊；合并
\=?f4*4|/ absorption rate 吸收率；摊配率；分摊率
K lzsr, ACB Finance Limited 亚洲商业财务有限公司
@f -0OX$* acceptable form of reciprocity 合理的互惠条件
u0^GB9q acceptable rate 适当利率；适当汇率
D[x0sly acceptance agreement 承兑协议
hug8Hhf_& acceptance for honour 参加承兑
HWi0m/J acceptor 承兑人；接受人；受票人
SuMK=^>% acceptor for honour 参加承兑人
I@08F accident insurance 意外保险
]6v6&YV Accident Insurance Association of Hong Kong 香港意外保险公会
N5Eb.a9S accident insurance scheme 意外保险计划
9?:SxI;v accident year basis 意外年度基准
-4m UGh1dy accommodation 通融；贷款
ff**) Xdh accommodation bill 通融票据；空头票据
n9B1NM5 \ accommodation party 汇票代发人
EGf9pcUEO& account balance 帐户余额；帐户结余
rQC{"hS1 account book 帐簿
f`*Ip? V- account collected in advance 预收款项
U~azI(1"W account current book 往来帐簿
M\BLuD account of after-acquired property 事后取得的财产报告
4Cr |]o' account of defaulter 拖欠帐目
3 (Kj| u account payable 应付帐款
1C 6H\; account payee only [A/C payee only] 只可转帐；存入收款人帐户
$5 z
O=` account receivable 应收帐款
x>8=CiUE account receivable report 应收帐款报表
9He>F7J:p' account statement 结单；帐单；会计财务报表
@@9#od O account title 帐户名称；会计科目
)f>s\T accountant's report 会计师报告
zjs@7LN Accountant's Report Rules 会计师报告规则
Ev|2bk \ accounting and auditing procedure 会计与审计程序；会计与核数程序
zHw[`"[ Accounting Arrangements 《会计安排》
#(FG+Bk accounting basis 会计基础
+e. bO5Y accounting by Official Receiver 破产管理署署长呈交的帐目
_fz-fG 1 Accounting Circular 《会计通告》
c!AGKc accounting class 会计类别
gm B?L0UV accounting date 记帐日期；会计结算日期
kep.+t[ accounting for money 款项核算
uli,@5%\ Accounting Officer 会计主任
ev7Y^
accounting period 会计报告期；会计期
5 5>^H1M accounting policy 会计政策；会计方针
ZMQSy7 accounting practice 会计惯例
bm*Ell\a. accounting principle 会计准则
` {s:lf accounting record 会计记录
/PN[ g~3 accounting report 会计报告
Q7zg i Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m7Nm!Z7 Accounting Society of China 中国会计学会
MQ9 9fD$ accounting statement 会计报表
R@-rc|FunJ accounting system 会计制度；会计系统
Fr?o
4E6h accounting transaction 会计事项；帐务交易
?u{y[pI6 accounting treatment 会计处理
D|}
y{~ accounting year 会计年度
);$_|]# accretion 增值；添加
l 3bo accrual 应计项目；应累算数目
c&z@HEzV7 accrual basis 应计制；权责发生制
rwGY )9 | accrual basis accounting 应计制会计；权责发生制会计
\^or l9 accrue 应累算；应计
dp\pkx7 accrued benefit 应累算利益
HWG5Ghu8,) accrued charges 应计费用
v>CA A"LH accrued cumulative preference share dividend 应累算的累积优先股股息
xH #R _ accrued expenses 应累算费用
L l\y2oJ accrued interest payable 应付利息；应计未付利息
A I}29L3C accrued interest receivable 应收利息；应计未收利息
EH<rUv63 accrued right 累算权益
Dp4\rps accruing profit 应累算的利润
gf7%vyMo$ accumulated fiscal reserve 累积财政储备
ZG+8kt!w accumulated profit 累积利润；滚存溢利
H z&a~ accumulated reserve 累积储备
6a5 1bj!f accumulation of surplus income 累积收益盈余
%/N B263Db acquired assets 既得资产
*P]FX-D3 acquisition 收购；购置；取得
s ki' I acquisition cost 购置成本
6 Ty;m>j acquisition expenses 购置费用
u+ "3l@ Y# acquisition of 100% interest 收购全部股权
\tH^w@j47 acquisition of control 取得控制权
bII pJQ1.[ acquisition of fixed assets 购置固定资产
Xg E\q acquisition of shell “买壳”
RuSKJ,T:9 acquisition price 收购价
' ^L|}e act of God 天灾
.6z8fjttOC acting partner 执事合伙人
C&?Z\$
-/ active market 买卖活跃的市场；交投畅旺的市场；旺市
KvW {M active partner 积极参与的合伙人
P0,@#M& active trading 交投活跃
L q<# actual circulation 实际流通
Ib3n% AG actual cost 实际成本
1S
.~Vh0Q, actual expenditure 实际开支；实际支出
1\K%^<QY actual income 实际入息；实际收入；实际收益
] }XsP actual market 现货市场
y5 gTd_- actual price 现货价；实际价格
^ur?da9z' actual profit 实际利润
<WhdQKFf- actual quotation 实盘；实际价位；实际报价
.BP@1 K actual year basis 按实际年度计算
FY1
>{Bn actuals 实货
9cQZ`Ex actuarial investigation 精算调查
5'=\$Ob actuarial principle 精算原则
[vCZoG8+> actuarial report 精算师报告
k'Is]=3 Actuarial Society of Hong Kong 香港精算学会
vJTdZ p actuarial valuation 精算师估值
^ z!g3 actuary 精算师
D>neY9 ad referendum agreement 暂定协议；有待覆核的协定
SbS*z: ad valorem duty 从价税；按值征税
VrDSN ad valorem duty system 从价税制
.)J7 \z8m ad valorem fee 从价费
;Qe-y|> ad valorem tariff 从价关税
wj$l 093 additional allowance 额外免税额
2 loy4f additional amount for unexpired risk 未过期风险的额外款额
h$ ]=z\= additional assessable profit 补加应评税利润
fg"]4&` j- additional assessment 补加评税
+P YX . additional commitment 额外承担
mc bvB5U additional commitment vote 额外承担拨款
=GH>-*qp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
SStaS<q ' additional dependent parent allowance 供养父母额外免税额
2:b3+{\f additional provision 额外拨款
{yFCGCs additional stamp duty 附加印花税
%@ Mv-A6) additional tax 补加税罚款；补加税款
v;_m1UpuW Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`wIMu$ i adjudged bankrupt 被裁定破产
zM:&` 6;e adjudicated bankrupt 裁定破产人
]34 fG3D| adjudication fee 裁定费；评定印花税额手续费；评估契据费
kF{'?R5 w adjudication of bankruptcy 裁定破产；宣告破产
#_oN.1u57 adjudication of insolvency 裁定无力偿还债务
0m8mHJ<& adjusted actual 经调整的实数；调整后的实数
t @=*k9 adjusted current assets 经调整的流动资产；调整后的流动资产
Ed">$S adjusted figure 经调整的数字；调整后的数额
/Mq9~oC adjusted liabilities 经调整的负债；调整后的负债
}.`no adjusted loss 经调整的亏损；调整后的亏损
s}3g+T\l1w adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
DAYR=s adjusted profit 经调整的利润；调整后的利润
Ss>ez8q adjusted surplus 经调整的盈余额；调整后的盈余额
-lICoRO# adjusted value 经调整的价值；调整后的价值
Fl8 *dXG& adjustment 调整；修订；理算〔保险〕
rf@ Cz%xDD adjustment centre 调剂中心
C1/qiSHsh adjustment lag 调整过程的时间差距；调整时差
Y
1v9sMN, adjustment mechanism 调整机制
jd>ug=~x adjustment of loss 亏损调整
oW[];r adjustment process 调整过程；调整程序
">zK1t5= adjustment range 调整幅度
Tnd)4}2 p administered exchange rate 受管制汇率
2H\ }N^;f Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
*GUQz administration expenses 行政费用
X8m@xFW} administration fee 手续费；行政费
K9z 1'k QH administration in bankruptcy 破产管理
6b!F7ky g administration order 遗产管理令
tNk.|} administrator 管理人；遗产管理人
M{(g"ha administrator of the estate 遗产管理人
H RP admission of debt 债项承认书
^~dBO %M^ admission of proof 接纳债权证明
UQ[!k 6 advance 放贷款项；垫付款项；预支款项；预付款项
hD) 'bd advance account 暂支帐目；预付款帐户
`LroH>_ advance compensation 预付补偿金
/sU~cn^D5 advance from shareholder 股东垫款
MZ$x(Vcj advance pending reimbursement 预支以待日后付还
st4WjX_Q advanced economy 先进经济体系
R%%Uw %` advancement 预付；预付财产
<vb%i0+b.^ advances warrant 垫款令
&7-ENg9 [ advancing 贷出
A[7\!bq5 adverse balance 逆差
p"'knZ G adverse exchange 逆汇
U!y GZEU"[ advertisement addressed to shareholders 在报章刊登的致股东通告
m/E$0tf advice for collection 托收通知书
/- Fv C^Fj advice of drawing 提款通知书；汇票通知书
MP
LgE.n advice of payment 付款通知
?**9hu\B G Advisory Committee [Securities and Futures Commission]
W {@,DQ 谘询委员会〔证券及期货事务监察委员会〕
e@j&c:p(Y Advisory Committee on Diversification 经济多元化谘询委员会
6VU k ZKc affidavit 誓章；遗产申报誓章
W%&gvZre. affidavit of no receipt 述明无收款的誓章
!4Oj^yy% affiliate 联号；联营公司；附属公司
|!Uul0O affiliated company 附属公司；联号；联营公司
x^sSAI( affirmation [estate duty] 非宗教式宣誓〔遗产税〕
eE=}^6)(* affordability 负担能力
OTy{:ID African Development Bank [AfDB] 非洲开发银行
dQ.:xu}~ after-acquired property 事后取得的财产
Z=KHsMnB after-hours dealing 市后交易
\86:f<)P after-tax profit 税后盈利；税后利润；税后溢利
2h;#BJ )) agency agreement 代理协议
a62'\wF>D agency expenses 代理机构的开支
NsJ]Tp5! agency fee 代理费
kq$0~lNI$ Agency Law 《代理法》
)/:j$aq agent 代理人；承销人
4{v ?<x8 agent of company 公司代理人
6?`3zdOeO agent's fee 代理人费；经纪费
c*!x dK aggregate 总计；总数；总体数字
6&,{"N0 T aggregate amount 总款额；总额
, tEd> aggregate assets and liabilities 总体资产与负债
~9We)FvU4 aggregate at constant price 按固定价格计算的总体数字
evQk,;pIm aggregate demand 总需求
[<nmJ-V aggregate gross position 总持仓量
C
CDO8 aggregate limit 总限额
d Eu\ }y| aggregate of salaries tax 合计薪俸税
}+/F?_I=
% aggregate performance 总体表现；总体业绩
R9q9cB i3 aggregate supply 总体供应
y 1I(^<qO= aggregate surplus 总盈余
8
*Y(wqH aggregate total 整体总额
HKXtS>7d aggregate value 总值；合计价值
0Yo(pW,k aggregated basis 合计基准
hY(q@_s aggregated net chargeable income 合计应课税入息实额
#qcF2&a% aggregation 合并计算；合计；总和
c,,(s{1 aggregation of incomes of husband and wife 夫妇入息合并计算
-s_=4U, aggregation of property 财产的总和
zcE` .)y agio 差价；贴水
p|`[8uY? 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》
)b=m|A GX Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
uQmtd 《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》
J|uSj/8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
S-7ry HH*0 《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》
_(_U= Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
aYmN'
POi 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)e?6 Ncy agreement for a settlement 授产协议
6j6P&[ agreement for assignment 转让协议
@xkI?vK6 agreement for sale 售卖协议；买卖协议
m1#,B<6 agreement for sale and purchase 买卖协议
u-k! h agreement for the payment of interest 支付利息协议
Ir?ehA agreement for the repayment of money 还款协议
E]&t gZ O agreement of reinsurance 再保险协议
#I- qL/Lm Agricultural Bank of China 中国农业银行
E]g y5y air passenger departure tax 飞机乘客离境税
b8 O }XB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
1,Uf-i airport tax 机场税
C'&t@@: alcohol duty 酒精税
w :|YO eP alienation 让与；让渡；转让
b/ g~;| < alimony 生活费；赡养费
XTKAy;'5 All Ordinaries Index [AOI] 所有普通股指数
k%K\~U8" all risks 全险；综合险
UNhM:!A All Sales Record for Stock Market 《股票市场成交报告》
# n\|Q\W Allied Capital Resources Limited 新联财务有限公司
)uK Tf=; all-items index [Consumer Price Index] 总指数〔消费物价指数〕
VD0U]~CWR allocation letter 拨款信件
b|-7E I>l9 allocation of fund 分配款项；预留款项
_s~F/G`iT allocation of profit 利润分配；溢利分配
+*=?0 \ allocation warrant 拨款令
dz"HO !9 allotment 分配；配股
{^N 90,! allotment notice 股份配售通知；配股通知
T,uVt^.R + allotment of shares 股份分配
& m~ allowable 可获宽免；免税的
d$<1M a} allowable business loss 可扣除的营业亏损
,/Yo1@U allowable expenses 可扣税的支出
)%Lgo${[; allowance 免税额；津贴；备抵；准备金
HI!bq%TZ4 allowance for debts 债项的免税额
d x)v`.%V allowance for depreciation by wear and tear 耗损折旧免税额
3F\UEpQ allowance for funeral expenses 殡殓费的免税额
:}+m[g allowance for inflation 为通货膨胀而预留的款项；通胀准备金
`XK+Y allowance for repairs and outgoings 修葺及支出方面的免税额
&?0hj@kd~ allowance to debtor 给债务人的津贴
[h@MA | alteration of capital 资本更改
NB .&J7v alternate trustee 候补受托人
Y6ORI amalgamation 合并
M^?=!!US^ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
8
huB<^ ambit of charges 征税范围；收费范围
v>' mW amended valuation 经修订的估值
gH[lpRu|7 American Commodities Exchange 美国商品交易所
39Zs American Express Bank Limited 美国运通银行
/>[~2d
kb American Stock Exchange 美国证券交易所
BDc "0XH amortization 摊销
c
6$n: amount due from banks 存放银行同业的款项
A,f%0
eQR amount due from banks abroad 存放海外银行同业的款项
0qk.NPMB0 amount due from holding companies 控股公司欠款
9
?( P?H amount due from local banks 存放本港银行同业的款项
Sp~gY]: amount due to banks 银行同业的存款
2\L}Ka|v amount due to banks abroad 海外银行同业的存款
gLQbA$ gB amount due to holding companies 控股公司存款
*h Bo,
amount due to local banks 本港银行同业的存款
}c;h:CE# amount due to outport banks 外埠银行同业的存款
bl-t>aO*.V amount for note issue 发行纸币的款额
("rIz8b amount of bond 担保契据的款额
~8^)[n+)x amount of consideration 代价款额
*
~4m!U_s amount of contribution 供款数额
q kh.? ~ amount of indebtedness 负债款额
0ZpWfL amount of principal of the loan 贷款本金额
^J7g)j3 amount of rates chargeable 应征差饷数额
VkD FR
[k_ amount of share capital 股本额
d){A l(/ amount of sums assured 承保款额
*N?y <U amount of variation 变动幅度
; J40t14u amount of vote 拨款数额
V[BlT|t amount payable 应付款额
dD}!E amount receivable 应收款额
#zv ' N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Xn:ac^ analysis 分析
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&DTi ancillary risk 附属风险
aShZdeC*f annual account 周年帐目；周年帐目报表；年度决算；年结
i4*!t.eI annual accounting date 年结日期
4j
h4 XdH annual allowance 每年免税额；年积金；年度津贴；年津
&m>t xzo annual balance 年度余额
h R3Pa'/i annual disposable income 每年可动用收入
0CS80
pC annual estimates 周年预算
^jMo?Zwy annual fee 年费
+gsk }>" annual general meeting 周年大会
d8T,33>T annual growth rate 年增率；每年增长率
X>6VucH{\ annual long-term supplement 长期个案每年补助金
9,;+B 8-A annual pensionable emolument 可供计算退休金的年薪
R@H}n3, annual report 年报
BlvNBB1^ Annual Report on the Consumer Price Index 《消费物价指数年报》
!WReThq annual return 周年报表；周年申报表；每年报税表格
^Wz3 q-^ Annual Return Rules 《周年报表规则》
[j`-R
0Np annual review of consumer prices 每年消费物价回顾
Cb/?hT annual roll-forward basis 逐年延展方式
@5-+>\Hd^t annual salary 年薪
/,Sd annual statement 年度报表；年度决算表
vaEAjg*To< 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
.+c YzS] ! annuitant 年金受益人
sw@* N annuity 年金
S.Fip _ annuity contract 年金合约
]0wmvTR annuity on human life 人寿年金
3tTz$$-# antecedent debt 先前的债项
QU{\ClW/? ante-dated cheque 倒填日期支票
lt&30nf= anticipated expenditure 预期开支
I NE,/a= anticipated net profit 预期纯利
~IE5j,SC anticipated revenue 预期收入
TAu*lL(F anti-inflation measure 反通货膨胀措施
'd@Vusq}2 anti-inflationary stance 反通货膨胀立场
K-}'Fiq apparent deficit 表面赤字
n! (g<" apparent financial solvency 表面偿债能力
T6ZJ SKM apparent partner 表面合伙人
,-XJ@@2gM application for personal assessment 个人入息课税申请书
t(:6S$6{e application of fund 资金应用
e[@
^UY application to release as liquidator and to destruct the books of accounts and documents
CQcb !T 申请免除清盘人职务及毁灭帐簿与文件
6c>tA2G|8 appointed actuary 委任精算师
!OJSQB, appointed auditor 委任核数师；委任审计师
'k9hzk(* appointed trustee 委任的受托人
$PQlaivA appointer 委任人
IJn r^S8 apportioned pro rata 按比例分摊
It\o b7n apportionment 分配；分摊
{M?!nS6t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
zA/W+j$: apportionment formula 分摊方程式
pPG@_9qf apportionment of estate duty 遗产税的分摊
`|^<y.-6 appraisal 估价；评估
E4'D4@\W appreciable growth 可观增长
'#.:%4 appreciable impact 显着影响
rS
4'@a appreciable increase 可观增长
ka&-tGg appreciation 增值；升值
uXNf)?MpA appreciation against other currencies 相对其他货币升值
/m;w ~ -N appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Vy:ER appreciation tax 增值税
NB&u^8b appropriation 拨款；拨用；拨付
| We @p appropriation account 拨款帐目
'g a1SbA] Appropriation Bill 拨款法案
6zLz<p? appropriation-in-aid system 补助拨款办法
;6 1m approved assets 核准资产
lC1X9Op approved basket stock 认可一篮子证券
"A:wWb<m approved budget 核准预算
I$`Vw > approved charitable donation 认可慈善捐款
~5wCehSb approved charitable institution 认可慈善机构
7}r !%<^ approved currency 核准货币；认可货币
w
I@
lO\ approved estimates 核准预算
lm &C!{K approved estimates of expenditure 核准开支预算
9& W\BQ approved overseas insurer 核准海外保险人
f 41!+W= approved overseas trust company 核准海外信托公司
*0R=(Gy approved pooled investment fund 核准汇集投资基金
QLH
s 3eM approved provident fund scheme 认可公积金计划
ii*Ty!Sa approved provision 核准拨款
i
c]f o approved redeemable share 核准可赎回股份
*qG=p` approved regional stock 认可地区性证券
m [{ *an\ approved retirement scheme 认可退休金计划
qgca4VV|z approved subordinated loan 核准附属贷款
y( MF_'l arbitrage 套戥；套汇；套利
7@Di nA! arbitrageur 套戥者；套汇者
jq["z<V )x arbitrary amount 临时款项
@/JGC%! arrangement 措施；安排；协定
DoPm{ 055J arrears 欠款
AX1'.
arrears of pay 欠付薪酬
7Hpsmfm arrears of revenue 逾期未收税款；逾期未收的帐项
){>; eky articles of association 组织章程；组织细则；组织章程细则
~pj9_I Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
US7hK Nm. ascertainment of profit 确定利润
(U`7[F "Asia Clear" “亚洲结算系统”
Ok6Y&#'P Asia Commercial Bank Ltd. 亚洲商业银行有限公司
[-$&pB>w8' Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$Y,]D*|"K Asian Development Fund [ADF] 亚洲发展基金
=QyO$:t Asian dollar bond 亚洲美元债券
IFPywL{K Asian dollar market 亚洲美元市场
F;ONo.v; Asian dollar rate 亚洲美元利率
TL7-uH Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^@ )/VfVg Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
VUF7-C* asked price 沽盘；喊价；索价；卖方报价
^[%~cG assessable income 应评税入息
x el&8 ` assessable loss 应评税亏损
@R2|=ox assessable profit 应评税利润
\hM6 ykY- assessable value 应评税值
>uOc# +5M. assessed profit 估定利润
v& XG4 & assessed value 经评估价值
w.l#Z} k assessment 评税；评定；估价；评税单
G)4 3Y! assessment number 评税编号；估价编号
v:6b&wS L3 assessment of additional tax 补加税评税
]NAPvw#p assessment of performance 业绩评估；实绩评价
']vX Assessor 评税主任
Y\ p
yl asset price bubbles 资产价格泡沫
X Y4 s asset-backed securities 具资产保证的证券
( rw bF assets accretion 资产增值
Op%^dwVG(v assets and liabilities 资产与负债
(Z,,H1L assets betterment statement 资产递增表；资产改进表
6xFZv
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>; W)tc, assets of the company passing on the death 死者去世时转移的公司资产
Y,(eu *Za assets pledged as security for liabilities 用作负债抵押的资产
DR0W)K
^ assets portfolio 资产投资组合
<O>Q;}>gfc assets price 资产价格
TVFGonVY assets quality 资产质素
%okEN != assets realization 资产变现
sa#"@j) assets refinancing arrangement 资产再集资安排
NOS5bm&- assets securitization 资产证券化
@ ~sp:l assets situated outside Hong Kong 在香港以外地方的资产
6PM u;# assets stripping 削减资产；拆卖资产
y
ph assets value 资产值
9i`LOl:; assignee 承让人
tIr66'8 assignment 转让；转让书；转让契
d ,QJf\fc" assignment of interest 权益转让
H1?1mH assignment of letters patent and trade mark 专利证书及商标转让
;C"J5RA assignment of property 物业转让；物业转让书
p-7dJ assignment right 转让权
v}_$9&|S assignor 转让人
f8&=D4)-w associate 有联系的人；有关连人士；相联者；合伙人；联系人
ixS78KIr Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@W @L%< associate member 附属会员
g{ J3Ba associated body corporate 相联法人团体
9M7P]$^ associated company 相联公司；联属公司
ev?>Nq+Z associated corporation 相联法团
d ;;=s=j Association of Chartered Certified Accountants [ACCA] [United Kingdom]
)nJ>kbO~8 公认会计师公会〔英国〕
./g0T{& Association of Futures Exchange Brokers 香港期货经纪协会
kv5Qxj} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
S$H4xkKs association of underwriters 承保人组织
&1[5b8H;+ assumption of control 接管
Xl aNR+ assurance 担保；保险；转易；转易书
]52_p[hZ}< assurance of interest 权益的转易
=;{S>P!I(t at 19XX price 按一九ＸＸ年价格计算
Z9sg6M@s at a discount 按赔价计算；按贴水价格计算；打折扣
8@qahEgQ at a premium 按溢价计算；按升水价格计算
MoX* e at call 通知付款；按通知
nK|"; at constant market price 按固定市价计算
isd[l-wAmf at constant price 按固定价格计算
c"z%AzUV' at cost 按成本计算
qe$K6A %Yd at current market price 按当时市价计算；按现时市价计算
~T-.k
7t at current price 按当时价格计算；按现时价格计算
ji8 Rd"S at factor cost 按要素成本计算；按生产要素成本计算
!.J~`Y'd_ at money-of-the-day price 按付款当日价格计算
;% !?dH6 at or better 按指定或较佳价位〔买卖指令〕
;dWqMnV at par 按面值计算；平价
Qxvz}r.l] at sight 见票即付
16+@#d%#p at the close 按收市盘
K7l{&2>? at the opening 按开市盘
AHA*yC attestation 见证；见证条款
.6"7Xxe]< at-the-money option 平价期权
C}>&#)IH attorney 受权人；受托代表人
aH$~':[93 attornment 新拥有人承认书
:qZ^<3+: attributable profit 可归属利润
.U3 p~M+ attributable share value 可归属股份价值
g&bO8vR= Auckland Stock Exchange 奥克兰证券交易所
{e@1,19 auction 拍卖
p&\uF#I;
auctioneer 拍卖商
B 3h< K} audit 审计；核数
m,KY_1%M Audit Commission 审计署
UEe qk"t^ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
hB.dqv]^ 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
j;y|Ys)I audit review 帐目审查
c1 <g!Q&E Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
7/1S5yUr| audited account 审计帐目；经审计的帐目
?~K2&eo audited annual account 经审计的周年帐目
P:=AD W c audited balance sheet 经审计的资产负债表
B';Ob auditor 核数师；核数主任；审计师
]@P*&FRcZ auditor's certificate 核数师证明书；审计师证明书
DEs?xl]zO auditor's report 核数师报告；审计师报告
/{U{smtdFl Aussie bond 澳元债券
` WB|h)Y austerity budget 紧缩预算
QXz!1o+" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
S&Sf}uK Australia All Ordinaries Index 澳洲所有普通股票指数
zXD@M{ Australian Dollar [AUD] 澳元
4[ ra Australian Options Market 澳大利亚期权市场
S'O0'5U@ Australian Securities Commission 澳洲证券事务监察委员会
JU@$( Australian Society of Certified Practising Accountants 澳洲执业会计师公会
+ ND9### Australian Stock Exchange 澳大利亚证券交易所
.3&m:P8zV Austrian Schilling [ATS] 奥地利先令
;H= 6u authentication 认证；鉴证
R3PhKdQ" authority to purchase 委托购买证；委购书
+{ I\r| authorization 认可；核准；授权；授权书
'KL(A-}! authorization by direction 指示授权
\\qg2yI authorization by instruction 指令授权
?*@h]4+k' authorization by warrant 令状授权
dF,FH- authorization of unit trust 单位信托的认可
5^dw!^d authorized agent 指定代理人
h$&X Qq0T authorized capital 法定资本
}rE|\ p> authorized clerk 出市员
>
95Cs`>d authorized dealer 认可交易商
#J!?
:(m: authorized financial institution 认可财务机构
O>G P>U?] authorized fund 认可基金
Rv-o__C! authorized fund house 获授权的基金公司；认可基金公司
39j d}]e authorized institution 认可机构
JK(&E{80 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
6S<$7=$ = authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0- UeFy authorized insurer 获授权保险人；获认可承保人
6&Dvp1`m authorized investment 特准投资项目
z!+< m < authorized person 获授权人
a}K+w7VY\ authorized representative 获授权代表
`9+EhP$RS authorized share capital 法定股本
3E vA 5K. automated quotation system 自动报价系统
#+;=ijyF Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
taQ[>x7b 自动交易系统〔香港期货交易所有限公司〕
T_uuFL automatic adjustment mechanism 自动调整机制
O5Lv :qAa automatic adjustment system 自动调整系统
; ]Aa Automatic Clearing House 自动票据交换所
YiTp-@$} automatic exchange rates accumulation system 自动化汇率累集系统
_iu |*h1y Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
)rj mJ automatic teller machine [ATM] 自动柜员机
[}2.CM autopay 自动转帐
o
FLrSmY)E available assets 可用资产
DVJc -.x8 available fiscal reserve 现存财政储备
VO Qt{v{1| available profit 可用利润
A 5 X+Z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
8j}m\^si average 平均；平均数；海损
$D5U# average basic salary 平均基本薪金
I[UA' ~f average consumer expenditure 平均消费开支；一般消费开支
k%g xY% 0 average cost 平均成本
J [ H?nX9 average cost of land production 增辟土地平均成本
r!^\ Q7 average daily turnover 平均每日成交额
}gW/heUE average daily wage rate 平均每日工资率
uKy *N* } average expenditure pattern 平均开支模式
=T)2wc XBB average growth rate 平均增长率
lt4jnV2"a average net fixed assets 固定资产平均净值
fn OkH average of relatives 相对价格平均数
d_uy;-3 average price 平均价格
*u/|NU& X average propensity to consume 平均消费倾向；一般消费倾向
wIF
":' average propensity to save 平均储蓄倾向；一般储蓄倾向
!5j3gr ~ average rate 平均率
>~rd5xlk average revenue 平均收入；平均收益
1Q SIZoK7 average stock 平均库存；平均存货
yU"G|Ex average yearly rent 平均年租
Ij1 ]GZ`A( avoidance of double taxation 避免双重课税
G)hH?_U#T avoidance of tax 避税
