A:
u4 _QLf@I A share Ａ股；甲类股份
"(3u)o9 abatement of tax 减税；减扣免税额
)q[P&f( h ABN AMRO Bank N.V. 荷兰银行
s-_ D,$ | above-the-line expenditure 线上项目支出；经常预算支出
=#/Kg_RKL above-the-line receipt 线上项目收入；经常预算收入
m`9nDiV ABSA Asia Limited 南非联合亚洲有限公司
f4fBUZ^ A absolute change 绝对数值变更
f-G )pHm absolute expenditure 实际开支
#R{>@]x` absolute guideline figure 绝对准则数字
3*&
Y'/! absolute interest 绝对权益
0:`|T jf_ absolute order of discharge 绝对破产解除令
KW (a@X absolute profit margin 绝对利润幅度
+i!5<nn absolute value 实值；绝对值
wS);KLe3 absolutely vested interest 绝对既得权益
CVW T >M < absorbed cost 已吸收成本；已分摊成本
+rJ6DZ absorption 吸收；分摊；合并
."H;bfcL_ absorption rate 吸收率；摊配率；分摊率
bx(@ fl:m ACB Finance Limited 亚洲商业财务有限公司
$'%GB $. acceptable form of reciprocity 合理的互惠条件
]
\M+j u acceptable rate 适当利率；适当汇率
@uH!n~QV acceptance agreement 承兑协议
y-db CYMc acceptance for honour 参加承兑
{$,\Qg acceptor 承兑人；接受人；受票人
t|$ jgM acceptor for honour 参加承兑人
$8)XN-%( accident insurance 意外保险
~g\~x Accident Insurance Association of Hong Kong 香港意外保险公会
rNR7}o~ qo accident insurance scheme 意外保险计划
Rh ^(91d accident year basis 意外年度基准
H.m]Dm,z accommodation 通融；贷款
!JDr58 accommodation bill 通融票据；空头票据
;U|(rM; accommodation party 汇票代发人
$uZmIu9Bi+ account balance 帐户余额；帐户结余
`R$i|,9 ) account book 帐簿
Vw1>d+<~-) account collected in advance 预收款项
}! EVf account current book 往来帐簿
dgjK\pH`h account of after-acquired property 事后取得的财产报告
C jx4vP account of defaulter 拖欠帐目
O|V0WiY< account payable 应付帐款
!,$#i account payee only [A/C payee only] 只可转帐；存入收款人帐户
7ocUFY0" account receivable 应收帐款
]*#i_dho7 account receivable report 应收帐款报表
>!t3~q1Cn account statement 结单；帐单；会计财务报表
_6nAxm&x`% account title 帐户名称；会计科目
u<Kowt<ci accountant's report 会计师报告
UPI- j#yc Accountant's Report Rules 会计师报告规则
"5&" Ij,/ accounting and auditing procedure 会计与审计程序；会计与核数程序
^o{{kju Accounting Arrangements 《会计安排》
/@F'f@; accounting basis 会计基础
x%l(0K accounting by Official Receiver 破产管理署署长呈交的帐目
{5~h Accounting Circular 《会计通告》
F(yR\ )!C accounting class 会计类别
68XJ`/d accounting date 记帐日期；会计结算日期
c|k_[8L accounting for money 款项核算
2n ,z`(= Accounting Officer 会计主任
&{V |%u}v accounting period 会计报告期；会计期
gS5R EC4I/ accounting policy 会计政策；会计方针
!?nO0Ao-$ accounting practice 会计惯例
KClkPL!jP accounting principle 会计准则
y #j7vO accounting record 会计记录
r8s>s6 vm accounting report 会计报告
%):_ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
?> }p'{I Accounting Society of China 中国会计学会
Nvgi&iBh8 accounting statement 会计报表
i%-yR DIX accounting system 会计制度；会计系统
Q>, &@ accounting transaction 会计事项；帐务交易
z2iM pZ accounting treatment 会计处理
(oG YnN,2 accounting year 会计年度
}PBm e'kP accretion 增值；添加
ENZym accrual 应计项目；应累算数目
c!ZZ MC s accrual basis 应计制；权责发生制
m$p}cok#+S accrual basis accounting 应计制会计；权责发生制会计
rLsY_7! accrue 应累算；应计
E`o_R=% accrued benefit 应累算利益
/_0B5 ,6R accrued charges 应计费用
iT}>a30]B accrued cumulative preference share dividend 应累算的累积优先股股息
R iLl\S# accrued expenses 应累算费用
'#7k9\ accrued interest payable 应付利息；应计未付利息
^%$ Id Dx accrued interest receivable 应收利息；应计未收利息
-D~K9u]U_ accrued right 累算权益
H?=W]<!W{y accruing profit 应累算的利润
$ |=| "/ accumulated fiscal reserve 累积财政储备
SE+ hB accumulated profit 累积利润；滚存溢利
9^XZ|` accumulated reserve 累积储备
, `bW (V accumulation of surplus income 累积收益盈余
F9
r5 Z acquired assets 既得资产
ku5|cF*% acquisition 收购；购置；取得
G}8tFo. d1 acquisition cost 购置成本
J@2jx4 acquisition expenses 购置费用
`
IVQ acquisition of 100% interest 收购全部股权
[c3!xHt5O acquisition of control 取得控制权
R! M' acquisition of fixed assets 购置固定资产
mD9Iao %4~ acquisition of shell “买壳”
!, BJO3& acquisition price 收购价
cb^IJA9}
act of God 天灾
28"1 ONs 3 acting partner 执事合伙人
6Cy Byj& active market 买卖活跃的市场；交投畅旺的市场；旺市
JTKS5 r7? active partner 积极参与的合伙人
/(^-= pAX active trading 交投活跃
epsRv&LfC actual circulation 实际流通
Fqeqn[, actual cost 实际成本
H1k)ya x4_ actual expenditure 实际开支；实际支出
tx5bmF;b) actual income 实际入息；实际收入；实际收益
%@PcQJg U< actual market 现货市场
6]1RxrAV actual price 现货价；实际价格
S%\ 5"uGa actual profit 实际利润
o DZ Z actual quotation 实盘；实际价位；实际报价
]Ozz"4Z actual year basis 按实际年度计算
#`_W?-%^ actuals 实货
v c: kY actuarial investigation 精算调查
8XH;<z<oJ actuarial principle 精算原则
=8l' [ actuarial report 精算师报告
DghyE` Actuarial Society of Hong Kong 香港精算学会
>&.N_,* actuarial valuation 精算师估值
w~+*Vd~U actuary 精算师
D+!T5)>( ad referendum agreement 暂定协议；有待覆核的协定
K}cZK ad valorem duty 从价税；按值征税
&>c=/]Lop ad valorem duty system 从价税制
Qr
R+3kxM ad valorem fee 从价费
%bP+P(vZ ad valorem tariff 从价关税
&b@_ah+f additional allowance 额外免税额
K>'4^W5d, additional amount for unexpired risk 未过期风险的额外款额
xQZOGq additional assessable profit 补加应评税利润
%1{S{FB additional assessment 补加评税
q?j7bp] additional commitment 额外承担
e)H FI|> additional commitment vote 额外承担拨款
w f ]Wm additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
s>DFAu! additional dependent parent allowance 供养父母额外免税额
0")_% additional provision 额外拨款
C/!P&`<6 additional stamp duty 附加印花税
cUug}/!I additional tax 补加税罚款；补加税款
!\'w>y7 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
y ;ey( adjudged bankrupt 被裁定破产
c\. )vH adjudicated bankrupt 裁定破产人
F7} yt adjudication fee 裁定费；评定印花税额手续费；评估契据费
7oE:] adjudication of bankruptcy 裁定破产；宣告破产
j/Kul}Ml\* adjudication of insolvency 裁定无力偿还债务
# sU>L= adjusted actual 经调整的实数；调整后的实数
w?D= adjusted current assets 经调整的流动资产；调整后的流动资产
A@3'I ; adjusted figure 经调整的数字；调整后的数额
'cCM[ P+ adjusted liabilities 经调整的负债；调整后的负债
ar@,SKU'K adjusted loss 经调整的亏损；调整后的亏损
Z84w9y7O< 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
d*TH$-F!p adjusted profit 经调整的利润；调整后的利润
yHY2 SXm adjusted surplus 经调整的盈余额；调整后的盈余额
_Q #[IH9 adjusted value 经调整的价值；调整后的价值
HHx5 VI adjustment 调整；修订；理算〔保险〕
]f Y:+Ru adjustment centre 调剂中心
:Lu A6 adjustment lag 调整过程的时间差距；调整时差
&v]xYb)+< adjustment mechanism 调整机制
6<z#*`U1 adjustment of loss 亏损调整
jXx~ 5 adjustment process 调整过程；调整程序
/\ fR6|tJ adjustment range 调整幅度
fbI5!i#lz administered exchange rate 受管制汇率
&(< Gr0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z&@P< administration expenses 行政费用
}Q[U4G administration fee 手续费；行政费
T pCXe\ W administration in bankruptcy 破产管理
=glG | administration order 遗产管理令
\ V~B+e administrator 管理人；遗产管理人
v#d3W|
~ administrator of the estate 遗产管理人
fhk(<KZvJ admission of debt 债项承认书
o JV dFE admission of proof 接纳债权证明
c @lF*"4 advance 放贷款项；垫付款项；预支款项；预付款项
&xr (Kb advance account 暂支帐目；预付款帐户
&#C | advance compensation 预付补偿金
tv-S X=T advance from shareholder 股东垫款
hXH+C-%{ advance pending reimbursement 预支以待日后付还
* k\ ;G? advanced economy 先进经济体系
L]YJ#5 advancement 预付；预付财产
E\2 f"s advances warrant 垫款令
e<DcuF<ZS advancing 贷出
kJ* N`= adverse balance 逆差
pvWNiW:~k adverse exchange 逆汇
PY CG#U advertisement addressed to shareholders 在报章刊登的致股东通告
<}^p5| advice for collection 托收通知书
)1R[~]y advice of drawing 提款通知书；汇票通知书
MHE/# G advice of payment 付款通知
<&+0[9x Advisory Committee [Securities and Futures Commission]
(;Bh7Ft 谘询委员会〔证券及期货事务监察委员会〕
6=%\@ Advisory Committee on Diversification 经济多元化谘询委员会
2U R1T~r affidavit 誓章；遗产申报誓章
UN <$F yb affidavit of no receipt 述明无收款的誓章
a uB+ g'l affiliate 联号；联营公司；附属公司
(wH+ 0 affiliated company 附属公司；联号；联营公司
C\[:{d affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#.FhN x affordability 负担能力
(R s;+S African Development Bank [AfDB] 非洲开发银行
&/Gf@[ after-acquired property 事后取得的财产
9r:|u:i7m after-hours dealing 市后交易
\1u^ ?cBd after-tax profit 税后盈利；税后利润；税后溢利
Yl1l$[A$ agency agreement 代理协议
Ut%{pc 7^F agency expenses 代理机构的开支
U+-;(Fh~ agency fee 代理费
x[&) \[t Agency Law 《代理法》
[+@T"2h2b agent 代理人；承销人
P e}
T agent of company 公司代理人
z3^gufOkQ agent's fee 代理人费；经纪费
>of9m aggregate 总计；总数；总体数字
CTqhXk[ aggregate amount 总款额；总额
&i805,lx aggregate assets and liabilities 总体资产与负债
?J| aggregate at constant price 按固定价格计算的总体数字
_Kli~$c& M aggregate demand 总需求
p=[I;U-#H aggregate gross position 总持仓量
Eb'M< ZY aggregate limit 总限额
t@2MEo aggregate of salaries tax 合计薪俸税
5HB* aggregate performance 总体表现；总体业绩
5rtE/ {A aggregate supply 总体供应
PTQN.[bBh aggregate surplus 总盈余
\+
Ese-la aggregate total 整体总额
|]HA@7B aggregate value 总值；合计价值
+Lr`-</VF aggregated basis 合计基准
Eg4&D4TG p aggregated net chargeable income 合计应课税入息实额
Q*f0YjH! aggregation 合并计算；合计；总和
Rto/-I0l aggregation of incomes of husband and wife 夫妇入息合并计算
xgsEe3| aggregation of property 财产的总和
/+<G@+( agio 差价；贴水
6 G ,cc 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》
zo
]-,u Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
V\c`O 《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》
IU G}Q7w5 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
X2 <fS~m 《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》
;+3@S`2r Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/*6[Itm_ 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》
L8pKVr agreement for a settlement 授产协议
|*~SR.[` agreement for assignment 转让协议
(76tYt~I= agreement for sale 售卖协议；买卖协议
nGDY::nUE agreement for sale and purchase 买卖协议
&`g^b^i agreement for the payment of interest 支付利息协议
K,bX<~e5 agreement for the repayment of money 还款协议
bdBLfWe agreement of reinsurance 再保险协议
;e 2D} Agricultural Bank of China 中国农业银行
.8|"@ air passenger departure tax 飞机乘客离境税
y
:QnK0 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
i"^ y y+ airport tax 机场税
7 $Cv=8 alcohol duty 酒精税
R_80J=%0 alienation 让与；让渡；转让
s?9`dv} P alimony 生活费；赡养费
/. UISArH All Ordinaries Index [AOI] 所有普通股指数
S2
-J1 x2N all risks 全险；综合险
(V}?y:) All Sales Record for Stock Market 《股票市场成交报告》
@6y)wA9Yx Allied Capital Resources Limited 新联财务有限公司
x45F-w{ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
wF-H{C' allocation letter 拨款信件
H:q;IYE+a allocation of fund 分配款项；预留款项
U]M5&R= ? allocation of profit 利润分配；溢利分配
a 3[,3 allocation warrant 拨款令
Eh *u6K)Z allotment 分配；配股
R,l*@3Q allotment notice 股份配售通知；配股通知
#=ko4?Wr( allotment of shares 股份分配
}'p*C$ allowable 可获宽免；免税的
MMQ\V (C allowable business loss 可扣除的营业亏损
0Y!~xyg/ allowable expenses 可扣税的支出
I#(?xHx
allowance 免税额；津贴；备抵；准备金
EQy~ ^7V B allowance for debts 债项的免税额
c&g*nDuDj allowance for depreciation by wear and tear 耗损折旧免税额
0.~s>xXp allowance for funeral expenses 殡殓费的免税额
E,/nK allowance for inflation 为通货膨胀而预留的款项；通胀准备金
QwnqysNx4 allowance for repairs and outgoings 修葺及支出方面的免税额
S`h yRw allowance to debtor 给债务人的津贴
#Fh:z4 alteration of capital 资本更改
=s:Z-*vy! alternate trustee 候补受托人
V|2[>\Cv amalgamation 合并
3'55!DE ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
d263#R ambit of charges 征税范围；收费范围
)SaMfP1=v amended valuation 经修订的估值
Q^'xVS_. American Commodities Exchange 美国商品交易所
^ b{~]I American Express Bank Limited 美国运通银行
> =Na, D American Stock Exchange 美国证券交易所
Ibv`/8xh amortization 摊销
p3Ih K> amount due from banks 存放银行同业的款项
)|&F Bz; amount due from banks abroad 存放海外银行同业的款项
; YrmT9Jx6 amount due from holding companies 控股公司欠款
fKkS_c
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9$ixj kIg amount due to banks 银行同业的存款
F>k/;@d amount due to banks abroad 海外银行同业的存款
LP> GM=S#" amount due to holding companies 控股公司存款
dp }zG+ amount due to local banks 本港银行同业的存款
7\ i> > amount due to outport banks 外埠银行同业的存款
DNRWE1P2bg amount for note issue 发行纸币的款额
: TP\pH 7E amount of bond 担保契据的款额
7!
/+[G amount of consideration 代价款额
{afIr1j/m amount of contribution 供款数额
%/r:iD amount of indebtedness 负债款额
wYd{X 8$ amount of principal of the loan 贷款本金额
xeRoif\4c amount of rates chargeable 应征差饷数额
SM.KM_%K amount of share capital 股本额
L}t P_ * amount of sums assured 承保款额
I9sQPa amount of variation 变动幅度
.bNG:y > amount of vote 拨款数额
=GC,1WVEqV amount payable 应付款额
:f0#4'f amount receivable 应收款额
cE *d (g Amsterdam Stock Exchange 阿姆斯特丹证券交易所
'Z6x\p analysis 分析
!wo ancillary risk 附属风险
G9~ 4?v6: annual account 周年帐目；周年帐目报表；年度决算；年结
fy>~ GFk( annual accounting date 年结日期
\[]4rXZN0 annual allowance 每年免税额；年积金；年度津贴；年津
}u;`k'J@ annual balance 年度余额
"BC;zH: annual disposable income 每年可动用收入
0>ce~KU annual estimates 周年预算
-]Aqt/w"l annual fee 年费
ac o w annual general meeting 周年大会
YN7JJJ/~T annual growth rate 年增率；每年增长率
}k @S mO8 annual long-term supplement 长期个案每年补助金
mv#*%St5 annual pensionable emolument 可供计算退休金的年薪
tPFj[Y~Iy annual report 年报
eI/5foA Annual Report on the Consumer Price Index 《消费物价指数年报》
[I (
Yn annual return 周年报表；周年申报表；每年报税表格
;IR.6k$; Annual Return Rules 《周年报表规则》
,b t
j6hg annual review of consumer prices 每年消费物价回顾
rb]?" lizi annual roll-forward basis 逐年延展方式
|}o3EX annual salary 年薪
/PE L[Os annual statement 年度报表；年度决算表
: CP ,DO Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
ka*#O"}L8 annuitant 年金受益人
FlT5R*m annuity 年金
WIw*//nw annuity contract 年金合约
5p~hUP]tT annuity on human life 人寿年金
%0%T p antecedent debt 先前的债项
tcJN` N ante-dated cheque 倒填日期支票
D/Py?<n -B anticipated expenditure 预期开支
2~%^ y6lR anticipated net profit 预期纯利
*_K*GCy anticipated revenue 预期收入
ULzrJbP'7 anti-inflation measure 反通货膨胀措施
o`Q.;1(Y' anti-inflationary stance 反通货膨胀立场
uP^u:'VjbH apparent deficit 表面赤字
G|z%T`!U1; apparent financial solvency 表面偿债能力
pL2{zW`FDh apparent partner 表面合伙人
FQ u c}A application for personal assessment 个人入息课税申请书
*eMMfxFl application of fund 资金应用
C40o_1g application to release as liquidator and to destruct the books of accounts and documents
c6VyF=2q 申请免除清盘人职务及毁灭帐簿与文件
) D&xyC} appointed actuary 委任精算师
|u+!CR appointed auditor 委任核数师；委任审计师
HbJ^L :/ appointed trustee 委任的受托人
9u%(9Ae appointer 委任人
Dv ~jVI Xu apportioned pro rata 按比例分摊
@DSKa` apportionment 分配；分摊
k&17 (Tv$ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Y;k i U apportionment formula 分摊方程式
Yw_!40` apportionment of estate duty 遗产税的分摊
ZWQ/BgKB appraisal 估价；评估
Hz>Dp
! appreciable growth 可观增长
jW>K#vj appreciable impact 显着影响
9^@)R
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(QQkXlJ appreciation 增值；升值
P=Su)c appreciation against other currencies 相对其他货币升值
z#2n +hwE appreciation of the exchange value of Hong Kong dollar 港元汇值上升
|^"0bu" appreciation tax 增值税
S:1g(f*85 appropriation 拨款；拨用；拨付
,( NN)Oj appropriation account 拨款帐目
h=B=
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>~_)2_j appropriation-in-aid system 补助拨款办法
- B?c F9 approved assets 核准资产
aP#/% approved basket stock 认可一篮子证券
Q"H/R Mo- approved budget 核准预算
L2OR<3*|Av approved charitable donation 认可慈善捐款
B lqISyrY approved charitable institution 认可慈善机构
Rx?ze( approved currency 核准货币；认可货币
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approved estimates 核准预算
my#\(E+ approved estimates of expenditure 核准开支预算
R[@}Lg7+v approved overseas insurer 核准海外保险人
X!m
lC51 approved overseas trust company 核准海外信托公司
], Yy)<e. approved pooled investment fund 核准汇集投资基金
/@I`V?Q!a approved provident fund scheme 认可公积金计划
6"R'z#{OF approved provision 核准拨款
>T-4!ZvS\j approved redeemable share 核准可赎回股份
9dWz3b1[] approved regional stock 认可地区性证券
`\f 3Ij, approved retirement scheme 认可退休金计划
9*r^1PRc approved subordinated loan 核准附属贷款
cZ# %tT# arbitrage 套戥；套汇；套利
F6aC'<#/ arbitrageur 套戥者；套汇者
(%mV,2|:20 arbitrary amount 临时款项
K D?b|y @ arrangement 措施；安排；协定
_<=h#lH arrears 欠款
lnRL^ } arrears of pay 欠付薪酬
-!}3bl*(7 arrears of revenue 逾期未收税款；逾期未收的帐项
n#@ Qd!uzM articles of association 组织章程；组织细则；组织章程细则
-gUp/ #l1 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%Aqf=R_^ ascertainment of profit 确定利润
$lq.*UQ;0 "Asia Clear" “亚洲结算系统”
(>NZYPw^3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
aemi;61T\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
opMn Lor Asian Development Fund [ADF] 亚洲发展基金
/aIGq/;Y+a Asian dollar bond 亚洲美元债券
f +8 QAvh Asian dollar market 亚洲美元市场
'gHg&E9E& Asian dollar rate 亚洲美元利率
Xj~%kPe Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~S\> F\v6' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
AQmHa2P asked price 沽盘；喊价；索价；卖方报价
_ ,/~P) assessable income 应评税入息
);kD0FO1| assessable loss 应评税亏损
qG ? :Q assessable profit 应评税利润
n>w <vM assessable value 应评税值
ZJ.an%4 assessed profit 估定利润
SMzq,?-` assessed value 经评估价值
m xqY assessment 评税；评定；估价；评税单
!-%XrU8o3 assessment number 评税编号；估价编号
]qxl^Himq assessment of additional tax 补加税评税
Dp!91NgB p assessment of performance 业绩评估；实绩评价
'C]Y h."u Assessor 评税主任
)]s<Czm% asset price bubbles 资产价格泡沫
x0 WinLQ asset-backed securities 具资产保证的证券
gY8$Rk
% assets accretion 资产增值
.ws86stFSb assets and liabilities 资产与负债
N$x&k$w R assets betterment statement 资产递增表；资产改进表
:
]+6l assets lending 实物放款；有抵押贷款
Ih>s2nL assets of the company passing on the death 死者去世时转移的公司资产
)Yv=:+f assets pledged as security for liabilities 用作负债抵押的资产
AI`k
}sA~ assets portfolio 资产投资组合
c+
e~BN assets price 资产价格
AV7#,+p%G assets quality 资产质素
@&Bh!_TWc assets realization 资产变现
g5lb3`a3 assets refinancing arrangement 资产再集资安排
tRZ4\Bu assets securitization 资产证券化
K/K -u assets situated outside Hong Kong 在香港以外地方的资产
I]E 3&gnC assets stripping 削减资产；拆卖资产
1m#.f=u{R assets value 资产值
P%gA` j assignee 承让人
EO~L.E%W assignment 转让；转让书；转让契
kwL|gO1L assignment of interest 权益转让
7ej u%d assignment of letters patent and trade mark 专利证书及商标转让
>7zC-3 assignment of property 物业转让；物业转让书
l o(C3o' assignment right 转让权
uY WD.]X;[ assignor 转让人
(zsv!U associate 有联系的人；有关连人士；相联者；合伙人；联系人
F"UI=7:o Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6 dV )pJd associate member 附属会员
R TpNxr{[ associated body corporate 相联法人团体
P^Owg r=Y associated company 相联公司；联属公司
}ML2-k associated corporation 相联法团
&lLfV a-l Association of Chartered Certified Accountants [ACCA] [United Kingdom]
U||Ge Ed 公认会计师公会〔英国〕
`;J`O02 Association of Futures Exchange Brokers 香港期货经纪协会
YWvD+ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,w3-*z association of underwriters 承保人组织
qz{9ND| ) assumption of control 接管
M/d gW` c assurance 担保；保险；转易；转易书
QA*<$v assurance of interest 权益的转易
e6Y>Bk at 19XX price 按一九ＸＸ年价格计算
t>/ x-{bH\ at a discount 按赔价计算；按贴水价格计算；打折扣
)*>wa%[-q at a premium 按溢价计算；按升水价格计算
cw {TS at call 通知付款；按通知
y<E]; ub at constant market price 按固定市价计算
sQac%.H;`U at constant price 按固定价格计算
5l
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at cost 按成本计算
]B?M3`'> at current market price 按当时市价计算；按现时市价计算
Hd\V?#H at current price 按当时价格计算；按现时价格计算
V`1{*PrI@L at factor cost 按要素成本计算；按生产要素成本计算
)iQ ^HZ at money-of-the-day price 按付款当日价格计算
Dws)
4hH at or better 按指定或较佳价位〔买卖指令〕
O ~6%Iz ` at par 按面值计算；平价
.Zv~a&GE at sight 见票即付
nqm=s nh at the close 按收市盘
Z$ JJ0X at the opening 按开市盘
UZ2_FP attestation 见证；见证条款
Z )M
"`2Ur at-the-money option 平价期权
_eOC,J<-~ attorney 受权人；受托代表人
;=jF9mV. attornment 新拥有人承认书
V< W;[#" attributable profit 可归属利润
xdgAu attributable share value 可归属股份价值
XhHgXVVGG< Auckland Stock Exchange 奥克兰证券交易所
OyF=G^w auction 拍卖
R`Z"ey@C auctioneer 拍卖商
nOvR, 6 audit 审计；核数
_ERtL5^ Audit Commission 审计署
G<n7 5! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
M|mfkIk0MB 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〕
]}XDDPbZ} audit review 帐目审查
G
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. Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C2"^YRN, audited account 审计帐目；经审计的帐目
l|?tqCT ^h audited annual account 经审计的周年帐目
Nw1*); b[y audited balance sheet 经审计的资产负债表
1+uZF auditor 核数师；核数主任；审计师
CTRUr" auditor's certificate 核数师证明书；审计师证明书
r)pt(*KHo auditor's report 核数师报告；审计师报告
Sb /?<$> Aussie bond 澳元债券
Sv{n?BYq austerity budget 紧缩预算
XGR2L
DR Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
s@ @Km1w Australia All Ordinaries Index 澳洲所有普通股票指数
A- T-4I Australian Dollar [AUD] 澳元
>5Yn`Fc5 Australian Options Market 澳大利亚期权市场
u9OY
Jo Australian Securities Commission 澳洲证券事务监察委员会
Y
b3ckktY Australian Society of Certified Practising Accountants 澳洲执业会计师公会
4d5c ]% Australian Stock Exchange 澳大利亚证券交易所
aC\f;&P > Austrian Schilling [ATS] 奥地利先令
z&amYwQcI authentication 认证；鉴证
9 A ?{}c authority to purchase 委托购买证；委购书
= wdh# { authorization 认可；核准；授权；授权书
R+Hu?Dv&F authorization by direction 指示授权
|p&EP2?T authorization by instruction 指令授权
rM ,e$ authorization by warrant 令状授权
,s #~00C| authorization of unit trust 单位信托的认可
E5n7
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$qQYxx@ authorized capital 法定资本
]O"f % authorized clerk 出市员
k8+ J7(_c authorized dealer 认可交易商
I]v2-rB&- authorized financial institution 认可财务机构
l5 {60$g authorized fund 认可基金
TjTG+uQ authorized fund house 获授权的基金公司；认可基金公司
v"o"W[ authorized institution 认可机构
:@[\(: authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
F tIcA" ^N authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
pD %(Y^h? authorized insurer 获授权保险人；获认可承保人
[! $N Tt_ authorized investment 特准投资项目
CvY+b^ ; authorized person 获授权人
a.Z@Z!* authorized representative 获授权代表
'6dVe 2V authorized share capital 法定股本
t^~vi'bB automated quotation system 自动报价系统
PR.3EL Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
~i5YqH0 自动交易系统〔香港期货交易所有限公司〕
>>P5 4|& automatic adjustment mechanism 自动调整机制
?IVJ#6[ automatic adjustment system 自动调整系统
T?pS2I~ Automatic Clearing House 自动票据交换所
\sAaVdZJH( automatic exchange rates accumulation system 自动化汇率累集系统
'ztOl`I5V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
V%oZT>T3 automatic teller machine [ATM] 自动柜员机
0hemXvv1 autopay 自动转帐
5[
zN M available assets 可用资产
M,]|L c h available fiscal reserve 现存财政储备
k."p& available profit 可用利润
gm-[x5O" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
WP L@v+
average 平均；平均数；海损
xak)YOLRV average basic salary 平均基本薪金
}L_YpG7 average consumer expenditure 平均消费开支；一般消费开支
Lb/GL\J) average cost 平均成本
E nM average cost of land production 增辟土地平均成本
.HS6DOQ average daily turnover 平均每日成交额
oFWb.t9< average daily wage rate 平均每日工资率
t5-O-AI[b{ average expenditure pattern 平均开支模式
]y0Y ( average growth rate 平均增长率
} <0 4\t? average net fixed assets 固定资产平均净值
'I]XX==_ average of relatives 相对价格平均数
)!"f Uz$ average price 平均价格
+-!E% $ average propensity to consume 平均消费倾向；一般消费倾向
S\A/*!%~y average propensity to save 平均储蓄倾向；一般储蓄倾向
jz bq{# average rate 平均率
R@o&c%K" average revenue 平均收入；平均收益
'o-4' average stock 平均库存；平均存货
,QcS[9$ average yearly rent 平均年租
.G O0xnm avoidance of double taxation 避免双重课税
a `R%\@1 avoidance of tax 避税
