A:
)MHvu k:I) A share Ａ股；甲类股份
>1T=Aw2Z. abatement of tax 减税；减扣免税额
C]K@SN$ ABN AMRO Bank N.V. 荷兰银行
2TmQaDu%b above-the-line expenditure 线上项目支出；经常预算支出
{jcrTjmxe above-the-line receipt 线上项目收入；经常预算收入
[m Jc c ABSA Asia Limited 南非联合亚洲有限公司
L 9Z:>i? absolute change 绝对数值变更
L qMH]W absolute expenditure 实际开支
]MfT5#(6h absolute guideline figure 绝对准则数字
LtJ$ZE^GB absolute interest 绝对权益
G?&0Z++ absolute order of discharge 绝对破产解除令
jAfUz7@ absolute profit margin 绝对利润幅度
tmDI2Z%7 absolute value 实值；绝对值
NjMbQ M4 absolutely vested interest 绝对既得权益
} =?kf3k absorbed cost 已吸收成本；已分摊成本
5Lo{\7% absorption 吸收；分摊；合并
)/HSt%> absorption rate 吸收率；摊配率；分摊率
&`0y<0z ACB Finance Limited 亚洲商业财务有限公司
Z 3m5D K acceptable form of reciprocity 合理的互惠条件
`XB( d@% acceptable rate 适当利率；适当汇率
A/lx Xy}D acceptance agreement 承兑协议
[53 rSr acceptance for honour 参加承兑
4 M*UVdJ; acceptor 承兑人；接受人；受票人
1mwb&j24n3 acceptor for honour 参加承兑人
@E{c P%fv accident insurance 意外保险
vK!,vKa. Accident Insurance Association of Hong Kong 香港意外保险公会
H\W60|z9 accident insurance scheme 意外保险计划
^j[>.D accident year basis 意外年度基准
*$Aneq0f accommodation 通融；贷款
K!7o#"GM accommodation bill 通融票据；空头票据
':R)i.TS accommodation party 汇票代发人
iSUn}%YFz! account balance 帐户余额；帐户结余
#b4`Wcrj account book 帐簿
.wtb7U;7 account collected in advance 预收款项
#yFDC@gH1 account current book 往来帐簿
;}#tm9S; account of after-acquired property 事后取得的财产报告
8O qG{jmG account of defaulter 拖欠帐目
n AQB account payable 应付帐款
<@.f # account payee only [A/C payee only] 只可转帐；存入收款人帐户
Z=|:D,& account receivable 应收帐款
t~)w921> account receivable report 应收帐款报表
wr~# rfH account statement 结单；帐单；会计财务报表
MIub^ $<C account title 帐户名称；会计科目
.!\y<9 accountant's report 会计师报告
1RY} mq Accountant's Report Rules 会计师报告规则
?9 mFI (r~ accounting and auditing procedure 会计与审计程序；会计与核数程序
@C0{m7q Accounting Arrangements 《会计安排》
) 2wof( accounting basis 会计基础
6 K P accounting by Official Receiver 破产管理署署长呈交的帐目
282
m^
2 Accounting Circular 《会计通告》
|fYNkD 8z1 accounting class 会计类别
w1KLQd:yq accounting date 记帐日期；会计结算日期
K
I accounting for money 款项核算
Fx~= mYU Accounting Officer 会计主任
cR 4xy26s accounting period 会计报告期；会计期
Q%o ]&Hdn accounting policy 会计政策；会计方针
I;qeDCM accounting practice 会计惯例
R 44JK accounting principle 会计准则
NS6#od
ZeV accounting record 会计记录
\S[: accounting report 会计报告
4xk'R [v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1`Cr1pH Accounting Society of China 中国会计学会
Q!7Er accounting statement 会计报表
"G)-:!H accounting system 会计制度；会计系统
nmn$$=~) accounting transaction 会计事项；帐务交易
w}zl=w{G accounting treatment 会计处理
Bcg\p} accounting year 会计年度
'!]ry< accretion 增值；添加
K
4j'e6 accrual 应计项目；应累算数目
bmr.EB/ accrual basis 应计制；权责发生制
BT: = accrual basis accounting 应计制会计；权责发生制会计
8c`g{
*z accrue 应累算；应计
*LOpbf accrued benefit 应累算利益
S) Sv4Q m accrued charges 应计费用
.t.H(Q9 accrued cumulative preference share dividend 应累算的累积优先股股息
k?0yH$)'t accrued expenses 应累算费用
.n[!3X|d accrued interest payable 应付利息；应计未付利息
R9f*&lj accrued interest receivable 应收利息；应计未收利息
- U!:. accrued right 累算权益
K%P$#a accruing profit 应累算的利润
iK# 5HW{ accumulated fiscal reserve 累积财政储备
JBtcl# | accumulated profit 累积利润；滚存溢利
SSY E& accumulated reserve 累积储备
9n]z h- accumulation of surplus income 累积收益盈余
eL JW acquired assets 既得资产
_Ft4F`pM acquisition 收购；购置；取得
Aa[p7{e acquisition cost 购置成本
` :eXXE acquisition expenses 购置费用
%k_R;/fjW acquisition of 100% interest 收购全部股权
GM%%7 ^uE acquisition of control 取得控制权
DDq*#;dP acquisition of fixed assets 购置固定资产
5&D)W>{d acquisition of shell “买壳”
AYeA)jk acquisition price 收购价
rY4{,4V act of God 天灾
&s->,-, acting partner 执事合伙人
2>l4$G 0 active market 买卖活跃的市场；交投畅旺的市场；旺市
dX-{75o5P active partner 积极参与的合伙人
{1li3K&0s active trading 交投活跃
><}FyK4C actual circulation 实际流通
&?f{. actual cost 实际成本
&%+}bt5 actual expenditure 实际开支；实际支出
T~J6(," actual income 实际入息；实际收入；实际收益
R (@B4M2 actual market 现货市场
Z@>hN%{d+g actual price 现货价；实际价格
wASgdGoy actual profit 实际利润
kzny4v[y actual quotation 实盘；实际价位；实际报价
?wt%e; actual year basis 按实际年度计算
}` E5I&r4 actuals 实货
Rx<m+ = actuarial investigation 精算调查
{Lwgj7|~ actuarial principle 精算原则
vz #VW actuarial report 精算师报告
R$X1Q/#md Actuarial Society of Hong Kong 香港精算学会
}dX[u`zQ actuarial valuation 精算师估值
~McmlJzJG actuary 精算师
2>p K ad referendum agreement 暂定协议；有待覆核的协定
58\Rl ad valorem duty 从价税；按值征税
L}UJ`U ad valorem duty system 从价税制
PVH^yWi
n ad valorem fee 从价费
S;sggeP7, ad valorem tariff 从价关税
:CH "cbo additional allowance 额外免税额
yoGe^ga r additional amount for unexpired risk 未过期风险的额外款额
~UA-GWb additional assessable profit 补加应评税利润
X1?7}VO additional assessment 补加评税
=kH7 additional commitment 额外承担
DygMavA. additional commitment vote 额外承担拨款
[g`9C!P-G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
e`
Z;}&
, additional dependent parent allowance 供养父母额外免税额
`CA-s additional provision 额外拨款
^\Tde*48 additional stamp duty 附加印花税
,X25 -OFZ additional tax 补加税罚款；补加税款
j|gQe .,1 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
28 [hp[< adjudged bankrupt 被裁定破产
VHwb 7f]gq adjudicated bankrupt 裁定破产人
B38_1X 7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
EtvZk9d6h* adjudication of bankruptcy 裁定破产；宣告破产
p \A ^kX^5 adjudication of insolvency 裁定无力偿还债务
o% XAw adjusted actual 经调整的实数；调整后的实数
kW0|\ adjusted current assets 经调整的流动资产；调整后的流动资产
[* ,k adjusted figure 经调整的数字；调整后的数额
,*$L_itL adjusted liabilities 经调整的负债；调整后的负债
A ; 7p adjusted loss 经调整的亏损；调整后的亏损
7nM]E_ 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
:@x 24wN/ adjusted profit 经调整的利润；调整后的利润
+EjH9;gx adjusted surplus 经调整的盈余额；调整后的盈余额
=cI -<0QSn adjusted value 经调整的价值；调整后的价值
<@6K( adjustment 调整；修订；理算〔保险〕
3 >Y G adjustment centre 调剂中心
SxMmy
adjustment lag 调整过程的时间差距；调整时差
Vp{! Ft8> adjustment mechanism 调整机制
A:PQIcR;V adjustment of loss 亏损调整
Fka&\9i adjustment process 调整过程；调整程序
QH@?.Kb_qU adjustment range 调整幅度
G8dC5+h administered exchange rate 受管制汇率
JJ`RF Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
I4 {uw ge administration expenses 行政费用
Bd jo3 eX administration fee 手续费；行政费
*@/1] W administration in bankruptcy 破产管理
piKYO +;W' administration order 遗产管理令
&oI;^| administrator 管理人；遗产管理人
KU# w % administrator of the estate 遗产管理人
mR U-M| admission of debt 债项承认书
z(b0U6)qQ admission of proof 接纳债权证明
j3 ,6U jlU advance 放贷款项；垫付款项；预支款项；预付款项
2 Z K:S+c advance account 暂支帐目；预付款帐户
x>:~=#Vi advance compensation 预付补偿金
>]K:lJ]l advance from shareholder 股东垫款
Z^ynw8k" advance pending reimbursement 预支以待日后付还
1><@$kVMm~ advanced economy 先进经济体系
y|X</3w advancement 预付；预付财产
Z Bjy Q4h advances warrant 垫款令
9eO!_a^ advancing 贷出
UJ 0fYTeuI adverse balance 逆差
Afa| 6zZ> adverse exchange 逆汇
2L " $p? advertisement addressed to shareholders 在报章刊登的致股东通告
dz@L}b* advice for collection 托收通知书
jo-jPYH T advice of drawing 提款通知书；汇票通知书
0?OTa <c advice of payment 付款通知
$I*ye+a*{q Advisory Committee [Securities and Futures Commission]
.<&o, D 谘询委员会〔证券及期货事务监察委员会〕
aVkg E> Advisory Committee on Diversification 经济多元化谘询委员会
[&12`!;j affidavit 誓章；遗产申报誓章
l2 H-E&'= affidavit of no receipt 述明无收款的誓章
C".nB12 affiliate 联号；联营公司；附属公司
hM$K?t affiliated company 附属公司；联号；联营公司
`/?XvF\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%N+8K affordability 负担能力
/$
Gp <.z African Development Bank [AfDB] 非洲开发银行
zURxXo/\V after-acquired property 事后取得的财产
cV^ r_E\m after-hours dealing 市后交易
"Kky|(EQ$$ after-tax profit 税后盈利；税后利润；税后溢利
wJ#fmQXKJ5 agency agreement 代理协议
WqQAt{W/< agency expenses 代理机构的开支
7^1yZ1( agency fee 代理费
Kg lL@V7 Agency Law 《代理法》
EGpN @ agent 代理人；承销人
>K:| +XbH agent of company 公司代理人
6r agent's fee 代理人费；经纪费
);EW(7KeL
aggregate 总计；总数；总体数字
qJV2x.! aggregate amount 总款额；总额
c#o(y6 aggregate assets and liabilities 总体资产与负债
B-'oB>| aggregate at constant price 按固定价格计算的总体数字
(=#[om( A aggregate demand 总需求
u\-WArntc aggregate gross position 总持仓量
$Ro]]NUz| aggregate limit 总限额
Su" 9` aggregate of salaries tax 合计薪俸税
T%0vifoQ_$ aggregate performance 总体表现；总体业绩
o[Ojl .r< aggregate supply 总体供应
=AEl:SY+ aggregate surplus 总盈余
.quui\I3 aggregate total 整体总额
MzUNk`T @ aggregate value 总值；合计价值
!J#oN+AR aggregated basis 合计基准
Cka&b aggregated net chargeable income 合计应课税入息实额
.*N]SbU<8 aggregation 合并计算；合计；总和
t!}QG"ma aggregation of incomes of husband and wife 夫妇入息合并计算
0X \OQ; aggregation of property 财产的总和
+c4-7/kE agio 差价；贴水
`| nC r 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》
f3 _-{<FZ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
[I6(;lq2 《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》
%C8p!)Hu Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
BpL7s
ej 7 《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》
|#_IAN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
j}P
xq 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)v\zaz agreement for a settlement 授产协议
M"XILNV-~ agreement for assignment 转让协议
DJ& ni` agreement for sale 售卖协议；买卖协议
9Q\CJ9 agreement for sale and purchase 买卖协议
f@JMDJ agreement for the payment of interest 支付利息协议
Uq Vc N$^b agreement for the repayment of money 还款协议
5:S =gARz agreement of reinsurance 再保险协议
q{4W@Um- Agricultural Bank of China 中国农业银行
[/Q .MmnL air passenger departure tax 飞机乘客离境税
^(}D Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
bcx,K b airport tax 机场税
ZiR },F / alcohol duty 酒精税
z = \y)'b alienation 让与；让渡；转让
&8 =wkG% alimony 生活费；赡养费
JSXJlau All Ordinaries Index [AOI] 所有普通股指数
%@C(H%obWd all risks 全险；综合险
I^}q;L![\ All Sales Record for Stock Market 《股票市场成交报告》
++>HU{ Allied Capital Resources Limited 新联财务有限公司
9)c{L<o}T all-items index [Consumer Price Index] 总指数〔消费物价指数〕
j:|um&`) allocation letter 拨款信件
d7, ZpHt allocation of fund 分配款项；预留款项
"gt-bo., allocation of profit 利润分配；溢利分配
n8h1S lK08 allocation warrant 拨款令
j ?c"BF. allotment 分配；配股
kSL7WQe?j allotment notice 股份配售通知；配股通知
,=TY:U;? allotment of shares 股份分配
g+( Cs allowable 可获宽免；免税的
4KbO y TQ allowable business loss 可扣除的营业亏损
6_UC Ro5h% allowable expenses 可扣税的支出
TRLz> m Q allowance 免税额；津贴；备抵；准备金
-4 *94< allowance for debts 债项的免税额
6YErF| allowance for depreciation by wear and tear 耗损折旧免税额
V_'!# allowance for funeral expenses 殡殓费的免税额
m-x nbTcQ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
R N, 5>.w allowance for repairs and outgoings 修葺及支出方面的免税额
8>R 75 dw allowance to debtor 给债务人的津贴
+qPpPjG; alteration of capital 资本更改
,\){-H/n alternate trustee 候补受托人
E&; [E amalgamation 合并
C0f<xhp?j ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
\@\r`=WgB ambit of charges 征税范围；收费范围
ajM3Uwnr amended valuation 经修订的估值
a:q>7V|%$ American Commodities Exchange 美国商品交易所
o *]Tqx American Express Bank Limited 美国运通银行
y
nue;* rM American Stock Exchange 美国证券交易所
3VI[*b amortization 摊销
S['rfD>9 amount due from banks 存放银行同业的款项
g?7I7W~?` amount due from banks abroad 存放海外银行同业的款项
kjj4 %0" amount due from holding companies 控股公司欠款
F.r Nh`44 amount due from local banks 存放本港银行同业的款项
OM>,1;UH] amount due to banks 银行同业的存款
7lLh4__;`6 amount due to banks abroad 海外银行同业的存款
A{Kc"s4fO amount due to holding companies 控股公司存款
<w,NMu" amount due to local banks 本港银行同业的存款
dnwTD\) , amount due to outport banks 外埠银行同业的存款
RZY[DoF8u amount for note issue 发行纸币的款额
@Sr{6g*I amount of bond 担保契据的款额
E{wnhsl{ amount of consideration 代价款额
sn!E$ls3O amount of contribution 供款数额
54lU~ " amount of indebtedness 负债款额
kT@m*Etr { amount of principal of the loan 贷款本金额
GgU8f0I amount of rates chargeable 应征差饷数额
KF .O>c87& amount of share capital 股本额
lRk) amount of sums assured 承保款额
{/)q= amount of variation 变动幅度
$ a@T:zfe amount of vote 拨款数额
v3*y43 amount payable 应付款额
#oYPe:8|m amount receivable 应收款额
6D\$K Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B5A/Iv)2 analysis 分析
$yn7XonS ancillary risk 附属风险
(yJY / | annual account 周年帐目；周年帐目报表；年度决算；年结
U}yq*$N annual accounting date 年结日期
?DGe}?pX annual allowance 每年免税额；年积金；年度津贴；年津
@sr~&YhA annual balance 年度余额
L2sUh+'| annual disposable income 每年可动用收入
o ^efe I annual estimates 周年预算
+UM%6Z=+ annual fee 年费
$q|- 9B annual general meeting 周年大会
t6,bA1*5y annual growth rate 年增率；每年增长率
8mm]>u$ annual long-term supplement 长期个案每年补助金
wB(X(nr annual pensionable emolument 可供计算退休金的年薪
!&eKq?P{j annual report 年报
7Mj:bm &9 Annual Report on the Consumer Price Index 《消费物价指数年报》
M1mx {<]A annual return 周年报表；周年申报表；每年报税表格
{p y"Ob_ Annual Return Rules 《周年报表规则》
sBq-"YcjR annual review of consumer prices 每年消费物价回顾
v 1.8]||^ annual roll-forward basis 逐年延展方式
/g`!Zn8a annual salary 年薪
BNw};.lO annual statement 年度报表；年度决算表
f 0|wN\ 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
u\y$< annuitant 年金受益人
GXnrVI annuity 年金
;],Js1 m annuity contract 年金合约
gX%"Ki7. annuity on human life 人寿年金
6(1S_b=a antecedent debt 先前的债项
0X<U.Sxn ante-dated cheque 倒填日期支票
d}w}VL8l anticipated expenditure 预期开支
ymW? <\AD, anticipated net profit 预期纯利
u*S-Pji,x anticipated revenue 预期收入
|Wg!> g! anti-inflation measure 反通货膨胀措施
E]P7u" 1 anti-inflationary stance 反通货膨胀立场
Bjp4:;Bb apparent deficit 表面赤字
`DFo:w!k apparent financial solvency 表面偿债能力
A"}I b' apparent partner 表面合伙人
&} rmDx application for personal assessment 个人入息课税申请书
Z}AhDIw!G application of fund 资金应用
rJM/.; Ag application to release as liquidator and to destruct the books of accounts and documents
b|D i U} 申请免除清盘人职务及毁灭帐簿与文件
e~ZxDAd appointed actuary 委任精算师
t?(fDWd| - appointed auditor 委任核数师；委任审计师
W; zzc1v appointed trustee 委任的受托人
)Tl]1^ appointer 委任人
9*2Q'z}_ apportioned pro rata 按比例分摊
] :SbvsPm apportionment 分配；分摊
]:r(U5 # Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
hDf!l$e. apportionment formula 分摊方程式
*}'3|e4w} apportionment of estate duty 遗产税的分摊
Qx_]oz]NY appraisal 估价；评估
}Pm; xHnf& appreciable growth 可观增长
S8,e `F appreciable impact 显着影响
:\] qB& appreciable increase 可观增长
u_=^Bd appreciation 增值；升值
8~}~ d}wW appreciation against other currencies 相对其他货币升值
}rQ0*h appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Gspb\HJ^ appreciation tax 增值税
pt%*Y.)az appropriation 拨款；拨用；拨付
j0~ dJ# appropriation account 拨款帐目
)tv~ N7 Appropriation Bill 拨款法案
[y&uc appropriation-in-aid system 补助拨款办法
<dKHZ4 approved assets 核准资产
.O&[9`"' approved basket stock 认可一篮子证券
xdgbs-a) approved budget 核准预算
'!"rE1e approved charitable donation 认可慈善捐款
; w<r/dK approved charitable institution 认可慈善机构
O9P4r*prA approved currency 核准货币；认可货币
0<)Ep~! approved estimates 核准预算
9]^q!~u approved estimates of expenditure 核准开支预算
emMk*l, approved overseas insurer 核准海外保险人
m2\[L/W ] approved overseas trust company 核准海外信托公司
Vz ]yJ: approved pooled investment fund 核准汇集投资基金
(XNd]G approved provident fund scheme 认可公积金计划
(5l'?7 approved provision 核准拨款
m^o?{
(K approved redeemable share 核准可赎回股份
9yK\<6}}QH approved regional stock 认可地区性证券
N5 b^ approved retirement scheme 认可退休金计划
'x,6t66*"l approved subordinated loan 核准附属贷款
hiEo sI
C arbitrage 套戥；套汇；套利
{yFM Y?6rf arbitrageur 套戥者；套汇者
^8=e8O arbitrary amount 临时款项
tRbZX{ arrangement 措施；安排；协定
i3v g7V. arrears 欠款
qV)hCc/ ~ arrears of pay 欠付薪酬
i.0d>G><@ arrears of revenue 逾期未收税款；逾期未收的帐项
`Ip``I#A articles of association 组织章程；组织细则；组织章程细则
20w4
'@sq
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
p:ubj'(U05 ascertainment of profit 确定利润
2i$_ ,[fi "Asia Clear" “亚洲结算系统”
re fAgS!=q Asia Commercial Bank Ltd. 亚洲商业银行有限公司
juA}7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
l:O XxHxRi Asian Development Fund [ADF] 亚洲发展基金
f{-," 6Y1 Asian dollar bond 亚洲美元债券
.\+c { Asian dollar market 亚洲美元市场
ETm :KbS Asian dollar rate 亚洲美元利率
Q">wl Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0v|qP Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Xb@dQRVX asked price 沽盘；喊价；索价；卖方报价
qu0 q
LM assessable income 应评税入息
7[1 VFc#tf assessable loss 应评税亏损
~m4 LL[ assessable profit 应评税利润
mGo NT assessable value 应评税值
63'L58O assessed profit 估定利润
5 R6QZVc assessed value 经评估价值
x@*?~1ai assessment 评税；评定；估价；评税单
U45-R - assessment number 评税编号；估价编号
P! P` MX assessment of additional tax 补加税评税
`_x#`%!#2 assessment of performance 业绩评估；实绩评价
mr,G H x Assessor 评税主任
+hcJ!$J7 asset price bubbles 资产价格泡沫
+I@2 ,T(eG asset-backed securities 具资产保证的证券
E( *S]Z[ assets accretion 资产增值
{ <zE}7/2- assets and liabilities 资产与负债
wj8\eK)]L assets betterment statement 资产递增表；资产改进表
BkB9u&s^ assets lending 实物放款；有抵押贷款
X=? \A{Y assets of the company passing on the death 死者去世时转移的公司资产
| Pqs)Mb] assets pledged as security for liabilities 用作负债抵押的资产
:4)lmIu assets portfolio 资产投资组合
L i+|%a assets price 资产价格
i "aQm assets quality 资产质素
93/`e}P"o assets realization 资产变现
o\qeX|.70 assets refinancing arrangement 资产再集资安排
0R;`)V\^ assets securitization 资产证券化
rS0#]Gg assets situated outside Hong Kong 在香港以外地方的资产
Q6n8 ,2 * assets stripping 削减资产；拆卖资产
~ujg250.L assets value 资产值
X{iidTW`xv assignee 承让人
@ev^e !B assignment 转让；转让书；转让契
+&* >FeJY assignment of interest 权益转让
a
YY1*^ assignment of letters patent and trade mark 专利证书及商标转让
u4xJ-Vu assignment of property 物业转让；物业转让书
lUiO | assignment right 转让权
nyZ?m assignor 转让人
'i;ofJ[.c associate 有联系的人；有关连人士；相联者；合伙人；联系人
o3 `0x9{ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
d>/4z#R}- associate member 附属会员
_I%mY!x\` associated body corporate 相联法人团体
r#d]"3tH associated company 相联公司；联属公司
Xy9'JVV6 associated corporation 相联法团
7'5/T]Z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
d;a"rq@a) 公认会计师公会〔英国〕
OA7=kH@3c Association of Futures Exchange Brokers 香港期货经纪协会
%5;kNeD\Fq Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Up>,~bs] association of underwriters 承保人组织
#+^l3h MK assumption of control 接管
)5TX3#=;(G assurance 担保；保险；转易；转易书
hDbZ62DDN assurance of interest 权益的转易
]@qD4: at 19XX price 按一九ＸＸ年价格计算
[n +( at a discount 按赔价计算；按贴水价格计算；打折扣
cGW L'r)P at a premium 按溢价计算；按升水价格计算
?h8/\~Dw at call 通知付款；按通知
P.~sNd oJ at constant market price 按固定市价计算
{ h;i x at constant price 按固定价格计算
&A^2hPe} at cost 按成本计算
7 >gW2 m at current market price 按当时市价计算；按现时市价计算
Si|8xq$E; at current price 按当时价格计算；按现时价格计算
t 5 QGXj at factor cost 按要素成本计算；按生产要素成本计算
FYK}AR<= at money-of-the-day price 按付款当日价格计算
ve4 QS P at or better 按指定或较佳价位〔买卖指令〕
*T{KpiuP at par 按面值计算；平价
Ds\f?\Em at sight 见票即付
)EG-xo@X at the close 按收市盘
xH-} <7 at the opening 按开市盘
5;9.&f attestation 见证；见证条款
iz-O~T/^ at-the-money option 平价期权
)Y?E$=M +B attorney 受权人；受托代表人
;8gODj:dO attornment 新拥有人承认书
b{ W ,wn attributable profit 可归属利润
+@PZ3
[s attributable share value 可归属股份价值
K=2j}IPe Auckland Stock Exchange 奥克兰证券交易所
}80n5 X<9 auction 拍卖
,->
P+m5 auctioneer 拍卖商
7wqD_Xr audit 审计；核数
Z8pZm`g)T Audit Commission 审计署
u[!E x=9W Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
=Po Pp 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〕
v=H!Y"; audit review 帐目审查
87nsWBe Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
CzT_ $v_ audited account 审计帐目；经审计的帐目
Vb2")+*: audited annual account 经审计的周年帐目
*c@]c~hY, audited balance sheet 经审计的资产负债表
cH7D@p} auditor 核数师；核数主任；审计师
^9kdd[ auditor's certificate 核数师证明书；审计师证明书
t*Wx voxk auditor's report 核数师报告；审计师报告
gOk^("@ Aussie bond 澳元债券
n6*;
~h5 austerity budget 紧缩预算
q 5w)i Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/h@rL J)o> Australia All Ordinaries Index 澳洲所有普通股票指数
@HXXhYH Australian Dollar [AUD] 澳元
%$!EjyH9 Australian Options Market 澳大利亚期权市场
<JJi Australian Securities Commission 澳洲证券事务监察委员会
N?Ss/by8Sg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Os1y8ui Australian Stock Exchange 澳大利亚证券交易所
`RE1q)o}8M Austrian Schilling [ATS] 奥地利先令
dGc>EZSdj authentication 认证；鉴证
5xG/>f n authority to purchase 委托购买证；委购书
K9Pw10g' authorization 认可；核准；授权；授权书
t{/
EN)J authorization by direction 指示授权
14\!FCe)! authorization by instruction 指令授权
o-t!z'\lO authorization by warrant 令状授权
. LNqU#a authorization of unit trust 单位信托的认可
D %.<} vG authorized agent 指定代理人
5{6ebq55" authorized capital 法定资本
nzu
3BVv authorized clerk 出市员
lc0Z fC authorized dealer 认可交易商
dnTXx*I: authorized financial institution 认可财务机构
?rV c} authorized fund 认可基金
7h/{F({r= authorized fund house 获授权的基金公司；认可基金公司
o=(>#iV M authorized institution 认可机构
[ \Aor[( authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
fI0L\^b% authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
gClDVO authorized insurer 获授权保险人；获认可承保人
[h2V9>4: authorized investment 特准投资项目
@KYmkx W authorized person 获授权人
-OP5v8c
f authorized representative 获授权代表
?)5M3 lV3k authorized share capital 法定股本
RbNRBK!{ automated quotation system 自动报价系统
g M3gc; Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
LvS3c9|Aj 自动交易系统〔香港期货交易所有限公司〕
=;xlmn dT, automatic adjustment mechanism 自动调整机制
;
bD FrG automatic adjustment system 自动调整系统
("BF I Automatic Clearing House 自动票据交换所
x]U (EX`t$ automatic exchange rates accumulation system 自动化汇率累集系统
k L qFh< Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Ljxn}):[ automatic teller machine [ATM] 自动柜员机
Sq==)$G autopay 自动转帐
HM1y$ej available assets 可用资产
IN]bA d8" available fiscal reserve 现存财政储备
4B}w;d@R available profit 可用利润
,@ Cru= Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
$RSVN? average 平均；平均数；海损
rQ$A|GJ L average basic salary 平均基本薪金
JGD{cr[S average consumer expenditure 平均消费开支；一般消费开支
!ZV#~t:) average cost 平均成本
XsHl%o8,z average cost of land production 增辟土地平均成本
HI eMV,.QN average daily turnover 平均每日成交额
}Mo9r4} average daily wage rate 平均每日工资率
%jM|*^\% average expenditure pattern 平均开支模式
L7%'Y}1e. average growth rate 平均增长率
"Hjw average net fixed assets 固定资产平均净值
cw <DM%p average of relatives 相对价格平均数
HwSPOII|8K average price 平均价格
n*6',BY average propensity to consume 平均消费倾向；一般消费倾向
fhn0^Qc"+ average propensity to save 平均储蓄倾向；一般储蓄倾向
Tm^zo Vi average rate 平均率
AjANuyUaP average revenue 平均收入；平均收益
^NLKX5Q average stock 平均库存；平均存货
E( U}$Zey average yearly rent 平均年租
ddHIP`wb avoidance of double taxation 避免双重课税
qkUr5^1 avoidance of tax 避税
