A:
@^W`Yg)C A share Ａ股；甲类股份
pE4 a ~: abatement of tax 减税；减扣免税额
#@S%?`4, ABN AMRO Bank N.V. 荷兰银行
N6 U d(8* above-the-line expenditure 线上项目支出；经常预算支出
W_\zx<m above-the-line receipt 线上项目收入；经常预算收入
p~qe/ ABSA Asia Limited 南非联合亚洲有限公司
wSTul o: 9 absolute change 绝对数值变更
hArY$T&MB absolute expenditure 实际开支
TC\+>LXiZ absolute guideline figure 绝对准则数字
9t"Rw ns absolute interest 绝对权益
|W">&Rb<t# absolute order of discharge 绝对破产解除令
@c3xU K absolute profit margin 绝对利润幅度
&_ekA44 E absolute value 实值；绝对值
|^pev2g absolutely vested interest 绝对既得权益
9 E!le=> absorbed cost 已吸收成本；已分摊成本
Sjpx G@k absorption 吸收；分摊；合并
kXMp()N8` absorption rate 吸收率；摊配率；分摊率
<>cS@V5j ACB Finance Limited 亚洲商业财务有限公司
}rTH<! j acceptable form of reciprocity 合理的互惠条件
du3f'=q6| acceptable rate 适当利率；适当汇率
_IYaM o.n acceptance agreement 承兑协议
%BqaVOKJ"f acceptance for honour 参加承兑
k9^Hmhjw acceptor 承兑人；接受人；受票人
0s#72 }n acceptor for honour 参加承兑人
,5}U
H accident insurance 意外保险
N@q}eGe Accident Insurance Association of Hong Kong 香港意外保险公会
}SN( ^3N accident insurance scheme 意外保险计划
sHP -@ accident year basis 意外年度基准
eU?hin@X accommodation 通融；贷款
!'7fOP-J] accommodation bill 通融票据；空头票据
#%0V`BS7n accommodation party 汇票代发人
~C.*Vc?| account balance 帐户余额；帐户结余
l4Xz r:] account book 帐簿
rl*O-S/ account collected in advance 预收款项
Ifj&S'(): account current book 往来帐簿
P3$eomX' account of after-acquired property 事后取得的财产报告
<B"sp r&1 account of defaulter 拖欠帐目
XpIiJry!6 account payable 应付帐款
a&y^ Ps6= account payee only [A/C payee only] 只可转帐；存入收款人帐户
c7Z4u|G account receivable 应收帐款
C6_(j48& account receivable report 应收帐款报表
?Ec9rM\ze account statement 结单；帐单；会计财务报表
RU )35oEV| account title 帐户名称；会计科目
o`?rj!\ accountant's report 会计师报告
woYD &Oml Accountant's Report Rules 会计师报告规则
lfGyK4: accounting and auditing procedure 会计与审计程序；会计与核数程序
C$ 3*[ Accounting Arrangements 《会计安排》
T(4d5 fY accounting basis 会计基础
4`IM[DIG~ accounting by Official Receiver 破产管理署署长呈交的帐目
y7R#Pk Q ~ Accounting Circular 《会计通告》
o u|emAV accounting class 会计类别
DX>a0-Xj accounting date 记帐日期；会计结算日期
L[` l80 accounting for money 款项核算
Qw5nfg3T Accounting Officer 会计主任
Wgq |Q* accounting period 会计报告期；会计期
OG,P"sv accounting policy 会计政策；会计方针
I$n= >s accounting practice 会计惯例
GXNf@& accounting principle 会计准则
[|u^:&az accounting record 会计记录
8sG3<$Z^ accounting report 会计报告
$Gn.G_"v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e%4?-{( Accounting Society of China 中国会计学会
A KNx~!%2 accounting statement 会计报表
v\0 G`&^1 accounting system 会计制度；会计系统
v0^9 "V:y
accounting transaction 会计事项；帐务交易
LSo!_tY accounting treatment 会计处理
8!g
`bC#% accounting year 会计年度
::L2zVq5V accretion 增值；添加
Nd _ fjB accrual 应计项目；应累算数目
Qy,^'fSN accrual basis 应计制；权责发生制
B~Q-V&@o accrual basis accounting 应计制会计；权责发生制会计
|m19fg3u accrue 应累算；应计
PJnC accrued benefit 应累算利益
<P9fNB Ga accrued charges 应计费用
Y4T ") accrued cumulative preference share dividend 应累算的累积优先股股息
e _vsiT accrued expenses 应累算费用
D7ex{SVA) accrued interest payable 应付利息；应计未付利息
$6QIYF"" accrued interest receivable 应收利息；应计未收利息
_B4&Fb. accrued right 累算权益
F /b`[ accruing profit 应累算的利润
T X`X5j accumulated fiscal reserve 累积财政储备
7\u+%i;YZ accumulated profit 累积利润；滚存溢利
3:%k
pnO accumulated reserve 累积储备
j jpY g accumulation of surplus income 累积收益盈余
*OVB;]D3+ acquired assets 既得资产
6 Z/`p~e acquisition 收购；购置；取得
;`9f<d#\ acquisition cost 购置成本
1C[9}} acquisition expenses 购置费用
&dtk&P{ acquisition of 100% interest 收购全部股权
x^f<G
6z acquisition of control 取得控制权
FB=oGgwwq acquisition of fixed assets 购置固定资产
R{hX--|j acquisition of shell “买壳”
bIKg>U'5d acquisition price 收购价
od ;-D~ act of God 天灾
JuRoeq. acting partner 执事合伙人
'Pz%c}hJ active market 买卖活跃的市场；交投畅旺的市场；旺市
_Fb}zPU! active partner 积极参与的合伙人
JFq
wC=- active trading 交投活跃
#XV=,81w actual circulation 实际流通
8 WP>u8& actual cost 实际成本
$o6/dEKQ actual expenditure 实际开支；实际支出
Ur j*V0^ actual income 实际入息；实际收入；实际收益
C3AWXO ^ actual market 现货市场
2`yhxO actual price 现货价；实际价格
x "W~m.y$h actual profit 实际利润
[+#m
THX actual quotation 实盘；实际价位；实际报价
e 4X
df>B actual year basis 按实际年度计算
N&8TG actuals 实货
?M2(8 0 actuarial investigation 精算调查
;# B(L=/ actuarial principle 精算原则
I8*VM3 actuarial report 精算师报告
#kg`rrF r Actuarial Society of Hong Kong 香港精算学会
_iwG'a[ ` actuarial valuation 精算师估值
^<]'?4m] actuary 精算师
[^>XR BSm ad referendum agreement 暂定协议；有待覆核的协定
a "~o'W 7 ad valorem duty 从价税；按值征税
B`tq*T% ad valorem duty system 从价税制
y48]|%73 ad valorem fee 从价费
a|ft l&uk ad valorem tariff 从价关税
eK8H5YE additional allowance 额外免税额
e~h>b.~ additional amount for unexpired risk 未过期风险的额外款额
PN}+LOD<t additional assessable profit 补加应评税利润
S"Al [{ additional assessment 补加评税
vwR_2u additional commitment 额外承担
5<?Ah+1 additional commitment vote 额外承担拨款
337.' |ZE additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ROO*/OOd additional dependent parent allowance 供养父母额外免税额
?7{U=1gb$ additional provision 额外拨款
5Z=4%P*I additional stamp duty 附加印花税
f^%3zWp|- additional tax 补加税罚款；补加税款
PSr x ! Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&\zYbGU adjudged bankrupt 被裁定破产
F<4rn adjudicated bankrupt 裁定破产人
;w{<1NH2+. adjudication fee 裁定费；评定印花税额手续费；评估契据费
`CK~x = adjudication of bankruptcy 裁定破产；宣告破产
uf( ayDE adjudication of insolvency 裁定无力偿还债务
V A/2$5Wu adjusted actual 经调整的实数；调整后的实数
7KT*p&xm adjusted current assets 经调整的流动资产；调整后的流动资产
On C )f adjusted figure 经调整的数字；调整后的数额
Pz]WT1J0 adjusted liabilities 经调整的负债；调整后的负债
yUo R6w adjusted loss 经调整的亏损；调整后的亏损
~f QrH %@ 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
,CE/o7.FG adjusted profit 经调整的利润；调整后的利润
C* ` WMP* adjusted surplus 经调整的盈余额；调整后的盈余额
u ExLj6 adjusted value 经调整的价值；调整后的价值
T+8Yd(:hX adjustment 调整；修订；理算〔保险〕
,n|si# adjustment centre 调剂中心
<y 4(!z" adjustment lag 调整过程的时间差距；调整时差
`RTxc adjustment mechanism 调整机制
t Zxx#v` adjustment of loss 亏损调整
Jcw^ Z, adjustment process 调整过程；调整程序
6#w>6g4V~R adjustment range 调整幅度
G , 8mFH administered exchange rate 受管制汇率
QE<Z@/V*a Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
OqGp|` administration expenses 行政费用
(qcFGM22U administration fee 手续费；行政费
$C16 }^ administration in bankruptcy 破产管理
OT#@\/> administration order 遗产管理令
+)jUA]hJ/ administrator 管理人；遗产管理人
F)P:lvp<r administrator of the estate 遗产管理人
QE]@xLz admission of debt 债项承认书
l;F"m+B!$ admission of proof 接纳债权证明
ZvY"yl ?e advance 放贷款项；垫付款项；预支款项；预付款项
x/QqG1q advance account 暂支帐目；预付款帐户
s|YH_1r advance compensation 预付补偿金
h y rPu_
advance from shareholder 股东垫款
0
_!0\d#c advance pending reimbursement 预支以待日后付还
7KtU\u advanced economy 先进经济体系
" +DA)K advancement 预付；预付财产
/4{WT ?j advances warrant 垫款令
ITPE2x advancing 贷出
?o<vmIge adverse balance 逆差
z$ ^d_) adverse exchange 逆汇
So5/n7 advertisement addressed to shareholders 在报章刊登的致股东通告
7o4E_ .* advice for collection 托收通知书
O{ :{P5 advice of drawing 提款通知书；汇票通知书
BRFsw` c advice of payment 付款通知
DJ ru|2 Advisory Committee [Securities and Futures Commission]
&9jJ\+:7 谘询委员会〔证券及期货事务监察委员会〕
-:}vf? Advisory Committee on Diversification 经济多元化谘询委员会
VPCI5mS_ affidavit 誓章；遗产申报誓章
^} j~:EZb affidavit of no receipt 述明无收款的誓章
ODJ"3 J affiliate 联号；联营公司；附属公司
N=mvr&arP affiliated company 附属公司；联号；联营公司
KFM[caKeJO affirmation [estate duty] 非宗教式宣誓〔遗产税〕
q 4BXrEOw affordability 负担能力
&+9 ; African Development Bank [AfDB] 非洲开发银行
]dyc esc' after-acquired property 事后取得的财产
\Y# after-hours dealing 市后交易
_KRnx- after-tax profit 税后盈利；税后利润；税后溢利
* :"*' agency agreement 代理协议
YznL+TD agency expenses 代理机构的开支
_/[qBe agency fee 代理费
+|?a7qM Agency Law 《代理法》
&BVUK"}P agent 代理人；承销人
e\)%<G5 agent of company 公司代理人
ui]iO p agent's fee 代理人费；经纪费
q NGR6i aggregate 总计；总数；总体数字
4S(G366 aggregate amount 总款额；总额
T!
}G 51 aggregate assets and liabilities 总体资产与负债
/N0m F< P aggregate at constant price 按固定价格计算的总体数字
+ o+f\! aggregate demand 总需求
K#FD$, c~ aggregate gross position 总持仓量
L1IF$e C aggregate limit 总限额
1$Up7=Dr= aggregate of salaries tax 合计薪俸税
A-x^JC= aggregate performance 总体表现；总体业绩
81RuNs] aggregate supply 总体供应
aru2H6 aggregate surplus 总盈余
dJ"44Wu+J aggregate total 整体总额
r*HSi.'21 aggregate value 总值；合计价值
cT(nKHL aggregated basis 合计基准
/fQcrd7h aggregated net chargeable income 合计应课税入息实额
e]<Syrk aggregation 合并计算；合计；总和
.+7n@Sc aggregation of incomes of husband and wife 夫妇入息合并计算
d% EdvM|) aggregation of property 财产的总和
DLwlA !z agio 差价；贴水
piIZ*@' Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
t%@iF
U;} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b~;:[ #
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
I!zoo[/)% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
x1 =`Z@^ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
U<6)CW1; Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
GzEw~JAs 《香港政府和大韩民国政府关于相互促进和保护投资协定》
c<13 r=+ agreement for a settlement 授产协议
kn#?+Q agreement for assignment 转让协议
9WHE4'Sa agreement for sale 售卖协议；买卖协议
l4gH]!/@ agreement for sale and purchase 买卖协议
q\tr&@4iC agreement for the payment of interest 支付利息协议
/OKp(u;)z agreement for the repayment of money 还款协议
VnuG^)S agreement of reinsurance 再保险协议
%+r(*Q+0$f Agricultural Bank of China 中国农业银行
qMaO1cE\ air passenger departure tax 飞机乘客离境税
hC-uz _/3 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
hu-]SGb6 airport tax 机场税
hl]d99Lc alcohol duty 酒精税
Dw=L]i
:0v alienation 让与；让渡；转让
#kQ! GMZH alimony 生活费；赡养费
TjpyU:R,&| All Ordinaries Index [AOI] 所有普通股指数
IO7z }![V; all risks 全险；综合险
'[r: pwE All Sales Record for Stock Market 《股票市场成交报告》
dX\OP> Allied Capital Resources Limited 新联财务有限公司
=K@LEZZ'/< all-items index [Consumer Price Index] 总指数〔消费物价指数〕
f}dlQkZ( allocation letter 拨款信件
l_yy;e allocation of fund 分配款项；预留款项
F,YP Il allocation of profit 利润分配；溢利分配
Iq|h1ie
m+ allocation warrant 拨款令
HX.K{ !5 allotment 分配；配股
Cq@7oi]W0 allotment notice 股份配售通知；配股通知
%>&~?zrq allotment of shares 股份分配
H_g]q allowable 可获宽免；免税的
ImQ -kz?b allowable business loss 可扣除的营业亏损
4#t'1tzu# allowable expenses 可扣税的支出
&"u(0 q allowance 免税额；津贴；备抵；准备金
|A4B4/! allowance for debts 债项的免税额
t{,$?} allowance for depreciation by wear and tear 耗损折旧免税额
2NFk#_9e~ allowance for funeral expenses 殡殓费的免税额
U["<f`z4\ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3 EAr=E] allowance for repairs and outgoings 修葺及支出方面的免税额
JP!e'oWxi allowance to debtor 给债务人的津贴
ln<[CgV8 alteration of capital 资本更改
/5%'q ~ alternate trustee 候补受托人
2k!uk6 amalgamation 合并
&[`2 4Db ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
}[% F ambit of charges 征税范围；收费范围
%2RXrH2&H amended valuation 经修订的估值
mAH7; u< American Commodities Exchange 美国商品交易所
9f['TG," American Express Bank Limited 美国运通银行
v~RxtTu American Stock Exchange 美国证券交易所
[\F:NLjiUy amortization 摊销
4][VK/v+ amount due from banks 存放银行同业的款项
DN9x<%/- amount due from banks abroad 存放海外银行同业的款项
!/`AM<`o amount due from holding companies 控股公司欠款
r
E1ouz!D amount due from local banks 存放本港银行同业的款项
VI3fvGHat{ amount due to banks 银行同业的存款
wz+mFf amount due to banks abroad 海外银行同业的存款
t<`wK8) amount due to holding companies 控股公司存款
E.yFCaL amount due to local banks 本港银行同业的存款
*K>2B99TXu amount due to outport banks 外埠银行同业的存款
2 U%t amount for note issue 发行纸币的款额
D~qi6@Ga amount of bond 担保契据的款额
#WA7}tHb amount of consideration 代价款额
Eoz/]b amount of contribution 供款数额
E QnU:a amount of indebtedness 负债款额
Ym%# " amount of principal of the loan 贷款本金额
kFJ]F |^7 amount of rates chargeable 应征差饷数额
7<k r|- amount of share capital 股本额
w2$ L;q amount of sums assured 承保款额
x ~l"'qsK amount of variation 变动幅度
e?\Od}Hbw amount of vote 拨款数额
0"-H34M <D amount payable 应付款额
x1
LI& amount receivable 应收款额
9[t-W:3c7 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
dyqk[$ ( analysis 分析
?n < sN" ancillary risk 附属风险
w 8>lWgN annual account 周年帐目；周年帐目报表；年度决算；年结
7d{xXJ- annual accounting date 年结日期
Yy!G?>hC annual allowance 每年免税额；年积金；年度津贴；年津
n n[idw annual balance 年度余额
0o 6r3xc; annual disposable income 每年可动用收入
5 Bcmz'?! annual estimates 周年预算
=M{&g
annual fee 年费
")boY/ P/w annual general meeting 周年大会
NgGpLdaC2v annual growth rate 年增率；每年增长率
r& RJ'z annual long-term supplement 长期个案每年补助金
vr>J$(F annual pensionable emolument 可供计算退休金的年薪
W OYZ annual report 年报
| /-# N Annual Report on the Consumer Price Index 《消费物价指数年报》
AED
9vDE annual return 周年报表；周年申报表；每年报税表格
CE183l \ Annual Return Rules 《周年报表规则》
yl <=_Q annual review of consumer prices 每年消费物价回顾
9<Zm}PE32 annual roll-forward basis 逐年延展方式
VQ~eg wJL annual salary 年薪
84(jg P annual statement 年度报表；年度决算表
1_~'?'&^ Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
7 Aw <: annuitant 年金受益人
J_
h\tM annuity 年金
8=\k<X{` annuity contract 年金合约
Q<osYO{l annuity on human life 人寿年金
<!u(_Bxw/ antecedent debt 先前的债项
cP21x<n ante-dated cheque 倒填日期支票
TDtH R hq7 anticipated expenditure 预期开支
9 Up> e anticipated net profit 预期纯利
Rlr[uU_ anticipated revenue 预期收入
Cn9MboXX anti-inflation measure 反通货膨胀措施
ht:L
L#b*( anti-inflationary stance 反通货膨胀立场
,! ~U5~ apparent deficit 表面赤字
4 [0.M apparent financial solvency 表面偿债能力
' ]Km%uwL apparent partner 表面合伙人
8W.-Y|[5? application for personal assessment 个人入息课税申请书
z ISy\uka application of fund 资金应用
jaTCRn3|< application to release as liquidator and to destruct the books of accounts and documents
7")& njQ/x 申请免除清盘人职务及毁灭帐簿与文件
^-}3 +YA appointed actuary 委任精算师
lZ+ 1 A0e appointed auditor 委任核数师；委任审计师
a
8jG')zg appointed trustee 委任的受托人
oRn 5blj appointer 委任人
gn 9CZ apportioned pro rata 按比例分摊
yEr vgf apportionment 分配；分摊
'bef3P9` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
.|ZnU]~T apportionment formula 分摊方程式
v^IMN3^W apportionment of estate duty 遗产税的分摊
(+ \K appraisal 估价；评估
4_eF c$^ appreciable growth 可观增长
Io ;26F"" appreciable impact 显着影响
9/\=6v C| appreciable increase 可观增长
i];@ e] appreciation 增值；升值
X<"#=u( appreciation against other currencies 相对其他货币升值
g.EKdvY"%H appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1 pzd appreciation tax 增值税
9e 1KH' appropriation 拨款；拨用；拨付
\AR3DDm appropriation account 拨款帐目
6 d CqS Appropriation Bill 拨款法案
iu,Bmf^oD appropriation-in-aid system 补助拨款办法
2wh{[Q2f approved assets 核准资产
5a l44[ approved basket stock 认可一篮子证券
Ks7kaX approved budget 核准预算
9;c]_zt approved charitable donation 认可慈善捐款
-E!V;Tgc%U approved charitable institution 认可慈善机构
h 9 {'w approved currency 核准货币；认可货币
l\-(li
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Y wM;G
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E?f*Z {~, approved overseas insurer 核准海外保险人
01^W Py9l approved overseas trust company 核准海外信托公司
j@s,5:;[ approved pooled investment fund 核准汇集投资基金
QeAkuqT'[ approved provident fund scheme 认可公积金计划
)2,\Y approved provision 核准拨款
HY k*;mD approved redeemable share 核准可赎回股份
yI Thzy S approved regional stock 认可地区性证券
(au 7w I{ approved retirement scheme 认可退休金计划
<Gu dx>I approved subordinated loan 核准附属贷款
7<ES&ls_ arbitrage 套戥；套汇；套利
q} R" arbitrageur 套戥者；套汇者
|7T!rnr arbitrary amount 临时款项
jZY9Lx8o arrangement 措施；安排；协定
;c>Rjg&[ arrears 欠款
'uOp?g' 7 arrears of pay 欠付薪酬
Ie;}k;?- arrears of revenue 逾期未收税款；逾期未收的帐项
\E<)B# articles of association 组织章程；组织细则；组织章程细则
My'6 yQL Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
4a~9?}V : ascertainment of profit 确定利润
4B8{\ "6 "Asia Clear" “亚洲结算系统”
CD0SXNi"zH Asia Commercial Bank Ltd. 亚洲商业银行有限公司
.!t' &e V Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
h:+> =~\ Asian Development Fund [ADF] 亚洲发展基金
)6mv 7M{ Asian dollar bond 亚洲美元债券
T+/Gz' Asian dollar market 亚洲美元市场
2\!.w^7'^T Asian dollar rate 亚洲美元利率
xH8nn3U Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
:U;Z Bs3 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
)Nq$~a Am asked price 沽盘；喊价；索价；卖方报价
bs mnh_YRj assessable income 应评税入息
0?j +d8* assessable loss 应评税亏损
#/1,Cv yj assessable profit 应评税利润
R=M${u<t assessable value 应评税值
yz2NB?) assessed profit 估定利润
Wc_Ph40C<_ assessed value 经评估价值
8 YBsYKC assessment 评税；评定；估价；评税单
F 3a"SKMW assessment number 评税编号；估价编号
[w)6OT assessment of additional tax 补加税评税
7<?v!vQ}- assessment of performance 业绩评估；实绩评价
Hca)5$yL Assessor 评税主任
jKu"Vi|j> asset price bubbles 资产价格泡沫
A|@d4+ asset-backed securities 具资产保证的证券
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assets accretion 资产增值
nmN6RGx assets and liabilities 资产与负债
A!
1> assets betterment statement 资产递增表；资产改进表
}g _#.>D+ assets lending 实物放款；有抵押贷款
SR S~ s assets of the company passing on the death 死者去世时转移的公司资产
T ~t%3 G
assets pledged as security for liabilities 用作负债抵押的资产
6q8qq/ h) assets portfolio 资产投资组合
{ l LUZM assets price 资产价格
U=%S6uL\bx assets quality 资产质素
fr\UX }o assets realization 资产变现
O ox5${#^ assets refinancing arrangement 资产再集资安排
! /$BXUrd assets securitization 资产证券化
5,qfr!hN, assets situated outside Hong Kong 在香港以外地方的资产
&e% y|{Y assets stripping 削减资产；拆卖资产
Wm .SLr,o0 assets value 资产值
rq6(^I assignee 承让人
s 4}}MV3X assignment 转让；转让书；转让契
I)O-i_}L&K assignment of interest 权益转让
c Ew/F 0 assignment of letters patent and trade mark 专利证书及商标转让
{N;XjV1x assignment of property 物业转让；物业转让书
5kJ>pb$/ assignment right 转让权
Md [ nlz assignor 转让人
?(U>
)SvF associate 有联系的人；有关连人士；相联者；合伙人；联系人
U1rh [A> Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Y6f U; associate member 附属会员
JX/rAnc@ associated body corporate 相联法人团体
! H,R$3~ associated company 相联公司；联属公司
e$tKKcj0T associated corporation 相联法团
D x Vt Association of Chartered Certified Accountants [ACCA] [United Kingdom]
;LH?Qu;e 公认会计师公会〔英国〕
4F 8`5)RM Association of Futures Exchange Brokers 香港期货经纪协会
.)u,sYZA| Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
|)IN20 association of underwriters 承保人组织
T.W/S0#j3 assumption of control 接管
OY`G _=6!N assurance 担保；保险；转易；转易书
/sdkQ{J!. assurance of interest 权益的转易
,)Z^b$H] at 19XX price 按一九ＸＸ年价格计算
Mi 'eViH at a discount 按赔价计算；按贴水价格计算；打折扣
.'7o,)pJ< at a premium 按溢价计算；按升水价格计算
dmrM %a}W- at call 通知付款；按通知
#ZGWU_l} at constant market price 按固定市价计算
y)#Ib*? at constant price 按固定价格计算
:d! .E$S at cost 按成本计算
J/wot, j^ at current market price 按当时市价计算；按现时市价计算
JVTG3: zD at current price 按当时价格计算；按现时价格计算
2@ACmh at factor cost 按要素成本计算；按生产要素成本计算
oChcEx% at money-of-the-day price 按付款当日价格计算
WE`Y ! at or better 按指定或较佳价位〔买卖指令〕
|2c '0Ibu at par 按面值计算；平价
Q9# $4 at sight 见票即付
O*yc8fUI at the close 按收市盘
]Wv\$JXI at the opening 按开市盘
**0Y*Ax@ attestation 见证；见证条款
l=EIbh at-the-money option 平价期权
XX}RbE#4 attorney 受权人；受托代表人
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"y{d@ attornment 新拥有人承认书
94|BSxc attributable profit 可归属利润
n&[U/`o attributable share value 可归属股份价值
-_pI:K[ Auckland Stock Exchange 奥克兰证券交易所
+5);" 71 auction 拍卖
;Cyt2]F auctioneer 拍卖商
w>VM-- audit 审计；核数
-oe&1RrdVg Audit Commission 审计署
}N4=~'R Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
eB!0: nHN 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
WZ ~rsSZSV audit review 帐目审查
r"U$udwjg Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
|$9k
z31 audited account 审计帐目；经审计的帐目
&&(sZG w audited annual account 经审计的周年帐目
S| ! U=& audited balance sheet 经审计的资产负债表
UO <%|{ W+ auditor 核数师；核数主任；审计师
cK K 1$x auditor's certificate 核数师证明书；审计师证明书
2f I?P auditor's report 核数师报告；审计师报告
'ei9* 4y Aussie bond 澳元债券
"2 qp-'^[c austerity budget 紧缩预算
i u&'v Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]eP&r?B Australia All Ordinaries Index 澳洲所有普通股票指数
](- :l6 Australian Dollar [AUD] 澳元
bv$)^ Australian Options Market 澳大利亚期权市场
$N5}N\C:a Australian Securities Commission 澳洲证券事务监察委员会
+~ 02j1Jx Australian Society of Certified Practising Accountants 澳洲执业会计师公会
01#a Australian Stock Exchange 澳大利亚证券交易所
= ?T'@C Austrian Schilling [ATS] 奥地利先令
@;d(>_n authentication 认证；鉴证
aLuxCobV authority to purchase 委托购买证；委购书
ae E9dV~ authorization 认可；核准；授权；授权书
Eh0R0;l5> authorization by direction 指示授权
*wyaBV?*K authorization by instruction 指令授权
J0 lTp / authorization by warrant 令状授权
=JNoC01D authorization of unit trust 单位信托的认可
qV^,muyoG authorized agent 指定代理人
@y)-!MHN(8 authorized capital 法定资本
n>Q/XQXB authorized clerk 出市员
-~v;'zOO authorized dealer 认可交易商
6#.z:_ authorized financial institution 认可财务机构
EQz`o + authorized fund 认可基金
&kR kOjuk authorized fund house 获授权的基金公司；认可基金公司
+`_% U7p( authorized institution 认可机构
O^4:4tRpt authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
SgFyv<6>: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
)5)S8~Oc authorized insurer 获授权保险人；获认可承保人
N ~g 'Z
` authorized investment 特准投资项目
z)yxz:E authorized person 获授权人
@+:S'mAQC authorized representative 获授权代表
vXRfs v y authorized share capital 法定股本
!2tZ@ p| automated quotation system 自动报价系统
x>;! `} x Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
)1Os +0az 自动交易系统〔香港期货交易所有限公司〕
zpiqJEf|'" automatic adjustment mechanism 自动调整机制
&T}~h^/t automatic adjustment system 自动调整系统
4vW:xK Automatic Clearing House 自动票据交换所
!YsL x[+ automatic exchange rates accumulation system 自动化汇率累集系统
O,]t. 1V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
\qi=Us|= automatic teller machine [ATM] 自动柜员机
xv9SQ,n< autopay 自动转帐
;0P2nc:U~ available assets 可用资产
#: w/vk available fiscal reserve 现存财政储备
6}n>Nb;L" available profit 可用利润
Qp!r_a&
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
a@lvn/b2 average 平均；平均数；海损
tlQ3 BKp average basic salary 平均基本薪金
kdITh9nx<r average consumer expenditure 平均消费开支；一般消费开支
S;MS,R average cost 平均成本
d9sl(;r average cost of land production 增辟土地平均成本
iAbtv^fn average daily turnover 平均每日成交额
mz3!HksZ " average daily wage rate 平均每日工资率
= %\;7 average expenditure pattern 平均开支模式
'kL>F&| average growth rate 平均增长率
5L "{J5R} average net fixed assets 固定资产平均净值
g(>;Z@Y
average of relatives 相对价格平均数
/H^=`[Mr average price 平均价格
j{0_K +B average propensity to consume 平均消费倾向；一般消费倾向
8 POrD8B average propensity to save 平均储蓄倾向；一般储蓄倾向
\NDSpT<Z average rate 平均率
k6QQoLb$V average revenue 平均收入；平均收益
T`Sp! average stock 平均库存；平均存货
BPIp3 i average yearly rent 平均年租
smF#'"{ avoidance of double taxation 避免双重课税
8AOJ '~$ avoidance of tax 避税
