A:
g) ^g_4 A share Ａ股；甲类股份
~3qt<" abatement of tax 减税；减扣免税额
br4 %(w(d ABN AMRO Bank N.V. 荷兰银行
|Q*{yvfEo above-the-line expenditure 线上项目支出；经常预算支出
|]j2T 8_= above-the-line receipt 线上项目收入；经常预算收入
CG[04 y ABSA Asia Limited 南非联合亚洲有限公司
wak'L5GQE absolute change 绝对数值变更
E>k!d'+tb absolute expenditure 实际开支
*[b22a4H( absolute guideline figure 绝对准则数字
,2lH*=m; absolute interest 绝对权益
{[[/*1r| absolute order of discharge 绝对破产解除令
zfm#yDf absolute profit margin 绝对利润幅度
&``nYI g/ absolute value 实值；绝对值
utBKl' ` absolutely vested interest 绝对既得权益
@;h$!w< absorbed cost 已吸收成本；已分摊成本
(z IIC"~5 absorption 吸收；分摊；合并
f"0?_cG{% absorption rate 吸收率；摊配率；分摊率
O@sJ#i> ACB Finance Limited 亚洲商业财务有限公司
_W gpk 0 acceptable form of reciprocity 合理的互惠条件
t(=Z@9)]4F acceptable rate 适当利率；适当汇率
lIgAc!q( acceptance agreement 承兑协议
7aJ:k umDZ acceptance for honour 参加承兑
UGK,+FN acceptor 承兑人；接受人；受票人
"UTAh6[3oD acceptor for honour 参加承兑人
= K3NKPUI accident insurance 意外保险
8 J;\Z Accident Insurance Association of Hong Kong 香港意外保险公会
6:q h% ZR accident insurance scheme 意外保险计划
MUvgmJsN accident year basis 意外年度基准
7r wNjY# accommodation 通融；贷款
&,C;_3
accommodation bill 通融票据；空头票据
m$B)_WW accommodation party 汇票代发人
dn:/8~B"X account balance 帐户余额；帐户结余
]$i~;f 8I account book 帐簿
W4n(6esO account collected in advance 预收款项
AMc`qh account current book 往来帐簿
y~;w`5;| account of after-acquired property 事后取得的财产报告
+/DT#}JE account of defaulter 拖欠帐目
A!^gF~ 5 account payable 应付帐款
HR$; QHl~F account payee only [A/C payee only] 只可转帐；存入收款人帐户
e sK0H<] account receivable 应收帐款
5yQ\s[;o3 account receivable report 应收帐款报表
_p\O!y account statement 结单；帐单；会计财务报表
n+ :}p D account title 帐户名称；会计科目
]6z ;
M;F` accountant's report 会计师报告
~oE @y6Q Accountant's Report Rules 会计师报告规则
?$ 0t @E accounting and auditing procedure 会计与审计程序；会计与核数程序
CC.ri3+. Accounting Arrangements 《会计安排》
OmAa$L,'w accounting basis 会计基础
_ e94 accounting by Official Receiver 破产管理署署长呈交的帐目
41NVF_R6J Accounting Circular 《会计通告》
1$1P9x@H accounting class 会计类别
CyD)=e { accounting date 记帐日期；会计结算日期
X!!3>`| accounting for money 款项核算
fm&pxQjg Accounting Officer 会计主任
-VkPy<) accounting period 会计报告期；会计期
6tv-PgZ accounting policy 会计政策；会计方针
io Jr2wq6 accounting practice 会计惯例
W;!)Sj4<T! accounting principle 会计准则
A7=k 9| accounting record 会计记录
<K
GYwLk accounting report 会计报告
j=n<s</V Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9y( 491"o Accounting Society of China 中国会计学会
+'!Y[7|9iv accounting statement 会计报表
=w 2_1F" accounting system 会计制度；会计系统
/'Q2TLy= accounting transaction 会计事项；帐务交易
ZCz#B2Sf8 accounting treatment 会计处理
C CU<t
Q accounting year 会计年度
&@/25Y2 accretion 增值；添加
"*G p@ accrual 应计项目；应累算数目
~dlpoT accrual basis 应计制；权责发生制
gMUCVKGf accrual basis accounting 应计制会计；权责发生制会计
TI}Y U accrue 应累算；应计
hLF ;MH@ accrued benefit 应累算利益
B):hm accrued charges 应计费用
Ym$=^f]- accrued cumulative preference share dividend 应累算的累积优先股股息
<U~at+M accrued expenses 应累算费用
?"L ^ 0% accrued interest payable 应付利息；应计未付利息
NH0uK accrued interest receivable 应收利息；应计未收利息
o2W^!#]= accrued right 累算权益
eGj[%pk accruing profit 应累算的利润
=uD^#AX accumulated fiscal reserve 累积财政储备
6uKS!\EY| accumulated profit 累积利润；滚存溢利
: C9vs accumulated reserve 累积储备
\T nRn(Kw accumulation of surplus income 累积收益盈余
)k 6kK} acquired assets 既得资产
5:|=/X%#qp acquisition 收购；购置；取得
RG y+W- acquisition cost 购置成本
JpC_au7CX acquisition expenses 购置费用
(.N!(;G acquisition of 100% interest 收购全部股权
EiCEB;*z|d acquisition of control 取得控制权
>S'IrnH'! acquisition of fixed assets 购置固定资产
k`h#.B J acquisition of shell “买壳”
^!sIEL acquisition price 收购价
#MAXH7[ act of God 天灾
5Sz}gP(' acting partner 执事合伙人
>m# bj^F \ active market 买卖活跃的市场；交投畅旺的市场；旺市
Qkb=KS%z active partner 积极参与的合伙人
55Ag<\7 active trading 交投活跃
o Je`]_XZ actual circulation 实际流通
eH^ ~r{{R actual cost 实际成本
aDZ] {; actual expenditure 实际开支；实际支出
}B@44HdY actual income 实际入息；实际收入；实际收益
2i)vT)~ actual market 现货市场
8=,-r`oNy actual price 现货价；实际价格
JUd Q Q actual profit 实际利润
y87oW_"h actual quotation 实盘；实际价位；实际报价
/nB|Fo_&Q actual year basis 按实际年度计算
B<oBo&uA actuals 实货
^vha4<'-qG actuarial investigation 精算调查
`/JuItL- actuarial principle 精算原则
V2LvE.Kj actuarial report 精算师报告
}0idFotck Actuarial Society of Hong Kong 香港精算学会
}) Zcw1g actuarial valuation 精算师估值
&AP`k
actuary 精算师
Er@OmNT ad referendum agreement 暂定协议；有待覆核的协定
Ri;_
8v[H| ad valorem duty 从价税；按值征税
#dDM
" s ad valorem duty system 从价税制
lGpc i ad valorem fee 从价费
M$U Zn ad valorem tariff 从价关税
X}B ]0z > additional allowance 额外免税额
i6 ) HC additional amount for unexpired risk 未过期风险的额外款额
{B[ }}wX$ additional assessable profit 补加应评税利润
2sH1) ,\ additional assessment 补加评税
BV=~ !tsl additional commitment 额外承担
S<eB&qT$ additional commitment vote 额外承担拨款
1:22y:^j additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
y 85R"d additional dependent parent allowance 供养父母额外免税额
a6!|#rt additional provision 额外拨款
t4Pi <m:7 additional stamp duty 附加印花税
r1/9BTPKdJ additional tax 补加税罚款；补加税款
2B"&WKk Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
frT<9$QUL adjudged bankrupt 被裁定破产
y-N]{! adjudicated bankrupt 裁定破产人
~DP_1V? adjudication fee 裁定费；评定印花税额手续费；评估契据费
ZY=a[K adjudication of bankruptcy 裁定破产；宣告破产
OTzuOP 8 adjudication of insolvency 裁定无力偿还债务
u7l O2 C7 adjusted actual 经调整的实数；调整后的实数
y~^-I5!_ u adjusted current assets 经调整的流动资产；调整后的流动资产
$rm/{i_7 adjusted figure 经调整的数字；调整后的数额
%
O u'+A adjusted liabilities 经调整的负债；调整后的负债
xQkvK=~$ adjusted loss 经调整的亏损；调整后的亏损
a!B"WNb+ 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
bXk(wXX adjusted profit 经调整的利润；调整后的利润
o>\o=%D.a adjusted surplus 经调整的盈余额；调整后的盈余额
pD;fFLvN adjusted value 经调整的价值；调整后的价值
;b!qt-;.< adjustment 调整；修订；理算〔保险〕
:B:6ezDF6 adjustment centre 调剂中心
SM\qd4 adjustment lag 调整过程的时间差距；调整时差
nM|F
MK^ adjustment mechanism 调整机制
Vh N 6
oI adjustment of loss 亏损调整
c3.;o adjustment process 调整过程；调整程序
ym_p 49 adjustment range 调整幅度
tmi)LRF
H administered exchange rate 受管制汇率
w|c200Is}e Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
9 qUkw&}H administration expenses 行政费用
mM.YZUX administration fee 手续费；行政费
0 +F--E4 administration in bankruptcy 破产管理
8kT`5`}lB administration order 遗产管理令
U 1O 8u -X administrator 管理人；遗产管理人
v UhgM' administrator of the estate 遗产管理人
i!)\m0Wm admission of debt 债项承认书
oI- ,6G} admission of proof 接纳债权证明
($-m}UF\/ advance 放贷款项；垫付款项；预支款项；预付款项
zPN:) advance account 暂支帐目；预付款帐户
Raf(m,o( advance compensation 预付补偿金
-\ n%K advance from shareholder 股东垫款
.F G%QF F~ advance pending reimbursement 预支以待日后付还
us +z8Mz advanced economy 先进经济体系
JJK-+a6cX advancement 预付；预付财产
Rqr>B(| advances warrant 垫款令
bvS6xU-
J advancing 贷出
?AK`M #M adverse balance 逆差
J4u>77I adverse exchange 逆汇
< /2 aQn advertisement addressed to shareholders 在报章刊登的致股东通告
- 5JN` advice for collection 托收通知书
["[v advice of drawing 提款通知书；汇票通知书
glLoYRTi
advice of payment 付款通知
wf`A&P5tF Advisory Committee [Securities and Futures Commission]
d,toU I 谘询委员会〔证券及期货事务监察委员会〕
gloJ;d E B Advisory Committee on Diversification 经济多元化谘询委员会
8N \<o7t% affidavit 誓章；遗产申报誓章
KwU;+=_ . affidavit of no receipt 述明无收款的誓章
SEVB.; affiliate 联号；联营公司；附属公司
\440gH` affiliated company 附属公司；联号；联营公司
)D ~ 5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
pQ> |d H+. affordability 负担能力
J j?HOtaM African Development Bank [AfDB] 非洲开发银行
O]' 2 <; after-acquired property 事后取得的财产
RL3*fRlb after-hours dealing 市后交易
;Y0M]pC after-tax profit 税后盈利；税后利润；税后溢利
~r~ YR= agency agreement 代理协议
{@6:kkd agency expenses 代理机构的开支
sNM ]bei agency fee 代理费
t& Q(8H z Agency Law 《代理法》
No` *-> R agent 代理人；承销人
Tl2( %qB agent of company 公司代理人
=#=}|Q} agent's fee 代理人费；经纪费
5 ?Pf #kq aggregate 总计；总数；总体数字
@)U;hk)j; aggregate amount 总款额；总额
F?[1 m2 aggregate assets and liabilities 总体资产与负债
) F Nn aggregate at constant price 按固定价格计算的总体数字
}x+6<Rp'E_ aggregate demand 总需求
HQ] mDo aggregate gross position 总持仓量
c0Pj})- aggregate limit 总限额
qsQ{`E0 aggregate of salaries tax 合计薪俸税
sC0u4w>Y aggregate performance 总体表现；总体业绩
~6IY4']m* aggregate supply 总体供应
.+kg1=s aggregate surplus 总盈余
4XAs ^>N+ aggregate total 整体总额
V0BT./ B\< aggregate value 总值；合计价值
D|ra ;d aggregated basis 合计基准
)K$YL='kX aggregated net chargeable income 合计应课税入息实额
;dPaWS1D
aggregation 合并计算；合计；总和
U!NuiKaQ26 aggregation of incomes of husband and wife 夫妇入息合并计算
g9fYt& aggregation of property 财产的总和
U8J9 #+: agio 差价；贴水
lrj&60R`w 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》
XRO(p`OE- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
< Sgc6>) 《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》
&>]U c%JK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
6~Dyr82"B 《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》
* V7mM? Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Yxbg _RQm 《香港政府和大韩民国政府关于相互促进和保护投资协定》
T*%rhnTv0 agreement for a settlement 授产协议
eh>
|m> JY agreement for assignment 转让协议
r}es _9*~Z agreement for sale 售卖协议；买卖协议
YC')vv3o( agreement for sale and purchase 买卖协议
(~o"*1fk>
agreement for the payment of interest 支付利息协议
M[~{!0Uz
g agreement for the repayment of money 还款协议
7e\Jg/FU agreement of reinsurance 再保险协议
JsNj!aeU% Agricultural Bank of China 中国农业银行
qS 9<_if2 air passenger departure tax 飞机乘客离境税
D'vaK89\ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3& CV!+z airport tax 机场税
:;eQ *{ `\ alcohol duty 酒精税
WMC\J(@. alienation 让与；让渡；转让
:9av]Yv & alimony 生活费；赡养费
cc3B}^@p= All Ordinaries Index [AOI] 所有普通股指数
^2);*X> all risks 全险；综合险
>KL=(3:":p All Sales Record for Stock Market 《股票市场成交报告》
Hqs!L`oW) Allied Capital Resources Limited 新联财务有限公司
9cHo~F|ur all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~^jPE) allocation letter 拨款信件
K1^7v}P allocation of fund 分配款项；预留款项
w^Yo)"6 allocation of profit 利润分配；溢利分配
V js'|%P7 allocation warrant 拨款令
{kw% 7}! allotment 分配；配股
~ \<$H' allotment notice 股份配售通知；配股通知
_cE_\A y allotment of shares 股份分配
3}!u8,P allowable 可获宽免；免税的
"w%:5~u 9 allowable business loss 可扣除的营业亏损
!#:5^":; allowable expenses 可扣税的支出
;N?(R\* 8 allowance 免税额；津贴；备抵；准备金
(W J)! allowance for debts 债项的免税额
&+&@;2 allowance for depreciation by wear and tear 耗损折旧免税额
Z|Oq7wzEH allowance for funeral expenses 殡殓费的免税额
T - _)) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
9 :Oz-b allowance for repairs and outgoings 修葺及支出方面的免税额
oKsArZG allowance to debtor 给债务人的津贴
3>^]r jFw alteration of capital 资本更改
2|=hF9
alternate trustee 候补受托人
3qn_9f ] amalgamation 合并
ch :rAx ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
&3Yj2 Fw ambit of charges 征税范围；收费范围
u*):
D ~A amended valuation 经修订的估值
} 6!/Nb American Commodities Exchange 美国商品交易所
C#nT@;VO5 American Express Bank Limited 美国运通银行
h x&"f e American Stock Exchange 美国证券交易所
|T@SlNi] amortization 摊销
,}&TZk N{- amount due from banks 存放银行同业的款项
v@tEHRadz amount due from banks abroad 存放海外银行同业的款项
gT0yI ;g] amount due from holding companies 控股公司欠款
:;.^r,QAI amount due from local banks 存放本港银行同业的款项
D\b$$z]q amount due to banks 银行同业的存款
E r%&y amount due to banks abroad 海外银行同业的存款
)ds]fvMW]N amount due to holding companies 控股公司存款
:ujpLIjvVG amount due to local banks 本港银行同业的存款
2 H}y1bkW amount due to outport banks 外埠银行同业的存款
Vj 9X6u}{ amount for note issue 发行纸币的款额
\c CH/ amount of bond 担保契据的款额
%jy$4qAf% amount of consideration 代价款额
^h$*7u"^y amount of contribution 供款数额
`
PQQU~^ amount of indebtedness 负债款额
SMD*9&, amount of principal of the loan 贷款本金额
[U/h'A.j amount of rates chargeable 应征差饷数额
v: /\; 2 amount of share capital 股本额
NI#]#yM+ amount of sums assured 承保款额
Fz'; H amount of variation 变动幅度
"A"YgD#t amount of vote 拨款数额
Qy0w'L/@ amount payable 应付款额
'I&0$< amount receivable 应收款额
F5RL+rU(h Amsterdam Stock Exchange 阿姆斯特丹证券交易所
T>'O[=UWh analysis 分析
d}zh.O5P!
ancillary risk 附属风险
^n0;Q$ \ annual account 周年帐目；周年帐目报表；年度决算；年结
<O
0Q]`i annual accounting date 年结日期
XQ9W
y annual allowance 每年免税额；年积金；年度津贴；年津
>fzyD(> annual balance 年度余额
~Ym _ { annual disposable income 每年可动用收入
$uDgBZA\ annual estimates 周年预算
Qgj# k annual fee 年费
U,#x\[3!Jt annual general meeting 周年大会
'k[qx} annual growth rate 年增率；每年增长率
,\iHgsZ annual long-term supplement 长期个案每年补助金
Z! O4hA4 annual pensionable emolument 可供计算退休金的年薪
~q}L13^k annual report 年报
G |KA!q Annual Report on the Consumer Price Index 《消费物价指数年报》
!i~(h&z annual return 周年报表；周年申报表；每年报税表格
*lvADW5e Annual Return Rules 《周年报表规则》
cV W7I annual review of consumer prices 每年消费物价回顾
BYX c
'K annual roll-forward basis 逐年延展方式
:vb5J33U annual salary 年薪
}W8A1-UF annual statement 年度报表；年度决算表
B6
(\1 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
#4O4,F>e annuitant 年金受益人
"H[K3 annuity 年金
(cOe*>L; annuity contract 年金合约
|Q 3d7y annuity on human life 人寿年金
&L$9Ii antecedent debt 先前的债项
ZI! : ante-dated cheque 倒填日期支票
1*u]v {JJ( anticipated expenditure 预期开支
7Dbm
s(:( anticipated net profit 预期纯利
]|tg`*l!> anticipated revenue 预期收入
O*l,&5 anti-inflation measure 反通货膨胀措施
}x`Cnn anti-inflationary stance 反通货膨胀立场
H]R/=OYBUh apparent deficit 表面赤字
GNMOHqg4 apparent financial solvency 表面偿债能力
[w'Q9\,p apparent partner 表面合伙人
rgzra"u) application for personal assessment 个人入息课税申请书
NplyvjQN; application of fund 资金应用
&M}X$k I application to release as liquidator and to destruct the books of accounts and documents
?'TK~,dG/ 申请免除清盘人职务及毁灭帐簿与文件
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zgN% appointed actuary 委任精算师
7j\^h2 appointed auditor 委任核数师；委任审计师
HK/WO jr appointed trustee 委任的受托人
"u7[[.P) appointer 委任人
GLtd<M" apportioned pro rata 按比例分摊
H_ $?b apportionment 分配；分摊
aYaEy(m Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
-i:WA^yKgw apportionment formula 分摊方程式
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apportionment of estate duty 遗产税的分摊
L T$U
z appraisal 估价；评估
iibG$?( appreciable growth 可观增长
cDY)QUmi appreciable impact 显着影响
H9(?yI@Zr# appreciable increase 可观增长
s) ]j X appreciation 增值；升值
qX-ptsQ appreciation against other currencies 相对其他货币升值
tJ6@Ot appreciation of the exchange value of Hong Kong dollar 港元汇值上升
J;>epM ;* appreciation tax 增值税
CVa>5 vt appropriation 拨款；拨用；拨付
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Y% ~ appropriation account 拨款帐目
z9ADF(J?0' Appropriation Bill 拨款法案
dR]-R/1| appropriation-in-aid system 补助拨款办法
kP% hgZ approved assets 核准资产
UA8hYWRP approved basket stock 认可一篮子证券
Q
84t= approved budget 核准预算
(p%|F` approved charitable donation 认可慈善捐款
W]oD(eZ approved charitable institution 认可慈善机构
z)^|. approved currency 核准货币；认可货币
2/*u$~ approved estimates 核准预算
xc#t 8` approved estimates of expenditure 核准开支预算
N x&/p$d approved overseas insurer 核准海外保险人
fQa*> **j; approved overseas trust company 核准海外信托公司
B[@q.n approved pooled investment fund 核准汇集投资基金
9O 3 # d approved provident fund scheme 认可公积金计划
%LMpErZO approved provision 核准拨款
+Um sr approved redeemable share 核准可赎回股份
RhE~Rw bx approved regional stock 认可地区性证券
tr<f ii 3< approved retirement scheme 认可退休金计划
`HRL .uX approved subordinated loan 核准附属贷款
mF;mJq<d arbitrage 套戥；套汇；套利
h+1|.d arbitrageur 套戥者；套汇者
skc yLIb arbitrary amount 临时款项
58s-RO6 arrangement 措施；安排；协定
M4C8K{} arrears 欠款
N @c G jpQ arrears of pay 欠付薪酬
+-<G(^ arrears of revenue 逾期未收税款；逾期未收的帐项
<}RI <96 articles of association 组织章程；组织细则；组织章程细则
n>ui'}L Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%v8 & ascertainment of profit 确定利润
v@Uk% O/ "Asia Clear" “亚洲结算系统”
7{F\b Asia Commercial Bank Ltd. 亚洲商业银行有限公司
VC 88re` Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$z%(He Asian Development Fund [ADF] 亚洲发展基金
>)ekb 7 Asian dollar bond 亚洲美元债券
q~R8<G%YK Asian dollar market 亚洲美元市场
V8M ()7uJ Asian dollar rate 亚洲美元利率
8$ {n}} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
X,v.1#[ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
U.<j2K um asked price 沽盘；喊价；索价；卖方报价
S/`#6 assessable income 应评税入息
z{L' 7 assessable loss 应评税亏损
4{u Q}ea assessable profit 应评税利润
d %8 n assessable value 应评税值
d-~ V. assessed profit 估定利润
srv4kodj assessed value 经评估价值
G JRl{ Y assessment 评税；评定；估价；评税单
S1|u@d' assessment number 评税编号；估价编号
`y v?PlKL assessment of additional tax 补加税评税
2PlhnU Q7 assessment of performance 业绩评估；实绩评价
u8zL[] > Assessor 评税主任
;l*%IMB asset price bubbles 资产价格泡沫
$ ZI ] asset-backed securities 具资产保证的证券
o`S``?`^)^ assets accretion 资产增值
PeIx41. +s assets and liabilities 资产与负债
f]/2uUsg % assets betterment statement 资产递增表；资产改进表
{1SsH ir> assets lending 实物放款；有抵押贷款
dS6 $ assets of the company passing on the death 死者去世时转移的公司资产
>. Gm u assets pledged as security for liabilities 用作负债抵押的资产
uBRlvNJ assets portfolio 资产投资组合
_c>ww<*3 assets price 资产价格
B r #{ assets quality 资产质素
b e8T< F assets realization 资产变现
0/su ` assets refinancing arrangement 资产再集资安排
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;+K assets securitization 资产证券化
' 4FH9J assets situated outside Hong Kong 在香港以外地方的资产
z}MxMx
c4h assets stripping 削减资产；拆卖资产
M1/d7d assets value 资产值
OeqKKVuQ assignee 承让人
inGUN?? assignment 转让；转让书；转让契
?sk>Mzr assignment of interest 权益转让
f`h Zb assignment of letters patent and trade mark 专利证书及商标转让
=V D],R) assignment of property 物业转让；物业转让书
>_2~uF@pb assignment right 转让权
n&:ohOH% assignor 转让人
qk<jvha associate 有联系的人；有关连人士；相联者；合伙人；联系人
b Ssg` Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"& 2 F associate member 附属会员
R 0RxcB tG associated body corporate 相联法人团体
]< ^2B?} associated company 相联公司；联属公司
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associated corporation 相联法团
_2jL]mB Association of Chartered Certified Accountants [ACCA] [United Kingdom]
PB@IPnB- 公认会计师公会〔英国〕
Vg NB^w Association of Futures Exchange Brokers 香港期货经纪协会
L/ 7AGR|;C Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@ual+=L association of underwriters 承保人组织
y u'-'{% assumption of control 接管
4 Im>2 ) assurance 担保；保险；转易；转易书
R&Lqaek&W assurance of interest 权益的转易
mWv$eR at 19XX price 按一九ＸＸ年价格计算
E]mm^i`| at a discount 按赔价计算；按贴水价格计算；打折扣
9 -pt}U at a premium 按溢价计算；按升水价格计算
C<D$Y,[w at call 通知付款；按通知
o`iA& at constant market price 按固定市价计算
l5T[ 6C at constant price 按固定价格计算
@}4aF| at cost 按成本计算
P2'N4?2 at current market price 按当时市价计算；按现时市价计算
(mIjG)4t at current price 按当时价格计算；按现时价格计算
p ]mN) at factor cost 按要素成本计算；按生产要素成本计算
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Lb0; at money-of-the-day price 按付款当日价格计算
r:bJU1P1$s at or better 按指定或较佳价位〔买卖指令〕
qofAA!3z at par 按面值计算；平价
Z5v dH5?!r at sight 见票即付
vxmX5. at the close 按收市盘
N9!L8BBaK at the opening 按开市盘
VM%g QOo< attestation 见证；见证条款
t+U.4mS- at-the-money option 平价期权
KZ%i&w#< attorney 受权人；受托代表人
|]9@Jdm V attornment 新拥有人承认书
T01Iu attributable profit 可归属利润
OIPY,cj~ attributable share value 可归属股份价值
u!K1 K3T6k Auckland Stock Exchange 奥克兰证券交易所
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auction 拍卖
01'>[h#_n auctioneer 拍卖商
8s)b[Z5 audit 审计；核数
]CzK{-W Audit Commission 审计署
u#Ig!7iUu Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
zr|DC] 3 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
I> ;{BYPV audit review 帐目审查
yJI~{VmU7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
JdS,s5Z> audited account 审计帐目；经审计的帐目
R;!,(l audited annual account 经审计的周年帐目
!mxH/{+|n audited balance sheet 经审计的资产负债表
BEOPZ[Q|c auditor 核数师；核数主任；审计师
hWy@?r. auditor's certificate 核数师证明书；审计师证明书
+cH>'OXoB auditor's report 核数师报告；审计师报告
H7Q$k4\l Aussie bond 澳元债券
D&):2F^9. austerity budget 紧缩预算
(I~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$U_(e:m}f Australia All Ordinaries Index 澳洲所有普通股票指数
(I$%6JO: Australian Dollar [AUD] 澳元
m#'eDO: Australian Options Market 澳大利亚期权市场
UQu6JkbLL Australian Securities Commission 澳洲证券事务监察委员会
:(A&8<}-6 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
q}Q G<%VR Australian Stock Exchange 澳大利亚证券交易所
G!Brt&_' Austrian Schilling [ATS] 奥地利先令
3Q$ 4`p; authentication 认证；鉴证
;5ki$)v" authority to purchase 委托购买证；委购书
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-# authorization 认可；核准；授权；授权书
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authorization by direction 指示授权
gML8lu0) authorization by instruction 指令授权
gxl7j Y authorization by warrant 令状授权
$E@n;0 P authorization of unit trust 单位信托的认可
&x1A {j_ authorized agent 指定代理人
c -k3<|H` authorized capital 法定资本
4gen,^ Ij authorized clerk 出市员
^.6yzlY authorized dealer 认可交易商
)g'J'_Sl authorized financial institution 认可财务机构
V*@a E authorized fund 认可基金
5REFz authorized fund house 获授权的基金公司；认可基金公司
j,.M!q] authorized institution 认可机构
M=raKb?F authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
4 e LZ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1b3 a(^^E authorized insurer 获授权保险人；获认可承保人
DKj iooD authorized investment 特准投资项目
.Exvuo`F authorized person 获授权人
f]i"tqoI authorized representative 获授权代表
.aT@'a{F authorized share capital 法定股本
K;6#v% automated quotation system 自动报价系统
':(AiD -} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:GIBB=D9 自动交易系统〔香港期货交易所有限公司〕
gkd4)\9 automatic adjustment mechanism 自动调整机制
gk|>E[. automatic adjustment system 自动调整系统
m8L *LB Automatic Clearing House 自动票据交换所
KM;H '~PZi automatic exchange rates accumulation system 自动化汇率累集系统
,1{qZ(l1 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
a]r+np]vTy automatic teller machine [ATM] 自动柜员机
t)&U'^ autopay 自动转帐
3Z" ;a available assets 可用资产
?+Gt?-! 5q available fiscal reserve 现存财政储备
1L!;lP2 available profit 可用利润
!MKecRG_ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)J[m>tyY5 average 平均；平均数；海损
Z9DfwWI2nu average basic salary 平均基本薪金
<W #G)c0 average consumer expenditure 平均消费开支；一般消费开支
:Dt y ([ average cost 平均成本
n0lOq average cost of land production 增辟土地平均成本
*<sc[..) average daily turnover 平均每日成交额
~pZ0B#K
J average daily wage rate 平均每日工资率
|N`0G.# average expenditure pattern 平均开支模式
dNgA C){w average growth rate 平均增长率
kU/MvoV average net fixed assets 固定资产平均净值
WJD2(el average of relatives 相对价格平均数
jQ V[zcM average price 平均价格
)YAa7\O d average propensity to consume 平均消费倾向；一般消费倾向
vcFR Td average propensity to save 平均储蓄倾向；一般储蓄倾向
'd~( =6J average rate 平均率
VZt%cq average revenue 平均收入；平均收益
Wo
"s ; Z average stock 平均库存；平均存货
e8<}{N0,n average yearly rent 平均年租
HF*0 avoidance of double taxation 避免双重课税
[P+kQBL pL avoidance of tax 避税
