A:
f\:I1y A share Ａ股；甲类股份
1 "1ElH abatement of tax 减税；减扣免税额
y}W*P#BDO ABN AMRO Bank N.V. 荷兰银行
S;{[];
above-the-line expenditure 线上项目支出；经常预算支出
Ax4; [K\Q above-the-line receipt 线上项目收入；经常预算收入
C+C1(b;1 ABSA Asia Limited 南非联合亚洲有限公司
\qJ^ n % absolute change 绝对数值变更
fKs3H?| absolute expenditure 实际开支
%VrMlG4hx absolute guideline figure 绝对准则数字
| fn%!d `2 absolute interest 绝对权益
`KP}pi\ absolute order of discharge 绝对破产解除令
L$ju~0jl)% absolute profit margin 绝对利润幅度
]/mRMm9"3h absolute value 实值；绝对值
oTpoh]|[ absolutely vested interest 绝对既得权益
od3b, Q absorbed cost 已吸收成本；已分摊成本
^$8WV &5q> absorption 吸收；分摊；合并
2bpFQ8q absorption rate 吸收率；摊配率；分摊率
r" lh\C| ACB Finance Limited 亚洲商业财务有限公司
[} %=& B acceptable form of reciprocity 合理的互惠条件
ZgzYXh2 acceptable rate 适当利率；适当汇率
=?h bi] acceptance agreement 承兑协议
KeC&a=HL acceptance for honour 参加承兑
ve*6WDK,H acceptor 承兑人；接受人；受票人
6 c -9[-Px acceptor for honour 参加承兑人
&KeD{M% accident insurance 意外保险
w< |Lx#L} Accident Insurance Association of Hong Kong 香港意外保险公会
mZ#IP accident insurance scheme 意外保险计划
qh w l accident year basis 意外年度基准
5=.mg6: accommodation 通融；贷款
@])}+4D(S accommodation bill 通融票据；空头票据
Q,\S3>1n accommodation party 汇票代发人
CDFkH account balance 帐户余额；帐户结余
[\"<= lb` account book 帐簿
0h"uJc o, account collected in advance 预收款项
#pMpGw$ account current book 往来帐簿
]=%u\~AvL account of after-acquired property 事后取得的财产报告
CSE!Abg account of defaulter 拖欠帐目
%U&ztvR0C account payable 应付帐款
Tf A;4 ^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
5R#:ALwX: account receivable 应收帐款
|Lz7}g=6 account receivable report 应收帐款报表
dcN4N5r account statement 结单；帐单；会计财务报表
&. "ltB account title 帐户名称；会计科目
%VgK::)r accountant's report 会计师报告
zm^ 5WH Accountant's Report Rules 会计师报告规则
;:ocU? accounting and auditing procedure 会计与审计程序；会计与核数程序
yc@ :*Z Accounting Arrangements 《会计安排》
tqOx8% accounting basis 会计基础
Ea N^< accounting by Official Receiver 破产管理署署长呈交的帐目
wafws*b% Accounting Circular 《会计通告》
DOW Z hD accounting class 会计类别
f. U.( accounting date 记帐日期；会计结算日期
RS
Vt accounting for money 款项核算
BKW%/y" Accounting Officer 会计主任
Th 5}?j7 accounting period 会计报告期；会计期
g+u5u\k accounting policy 会计政策；会计方针
?} U l( accounting practice 会计惯例
X0%BE! accounting principle 会计准则
>tV:QP]Y accounting record 会计记录
3+:uV accounting report 会计报告
U,^jN|v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
HlX 2:\\ Accounting Society of China 中国会计学会
H AM ps[D[ accounting statement 会计报表
Wi!$bL`l accounting system 会计制度；会计系统
' ui`EL % accounting transaction 会计事项；帐务交易
F#\+.inO accounting treatment 会计处理
A-qpuI;f accounting year 会计年度
+Ram%"Zwh accretion 增值；添加
R2nDK7j accrual 应计项目；应累算数目
3a6 accrual basis 应计制；权责发生制
l`RFi)u~& accrual basis accounting 应计制会计；权责发生制会计
yg@}j accrue 应累算；应计
y O?52YO accrued benefit 应累算利益
3x~AaC.j accrued charges 应计费用
*Ja,3Qq accrued cumulative preference share dividend 应累算的累积优先股股息
3})0 p accrued expenses 应累算费用
:N w7!fd accrued interest payable 应付利息；应计未付利息
]7_O#MY1 accrued interest receivable 应收利息；应计未收利息
.1?7)k
v accrued right 累算权益
V@1K accruing profit 应累算的利润
h5m6 )0" accumulated fiscal reserve 累积财政储备
7)v`l1 accumulated profit 累积利润；滚存溢利
5v-o2 accumulated reserve 累积储备
f%TP>)jag! accumulation of surplus income 累积收益盈余
>R8eAR$N acquired assets 既得资产
( 0Z3Ksfj1 acquisition 收购；购置；取得
_< G% acquisition cost 购置成本
t%>x}b"2T acquisition expenses 购置费用
p` LPO acquisition of 100% interest 收购全部股权
I~I$/j]e` acquisition of control 取得控制权
vE+OL8 V acquisition of fixed assets 购置固定资产
nXF|AeAco acquisition of shell “买壳”
,4z?9@wQ acquisition price 收购价
i 3\6*$Ug act of God 天灾
/w*;|4~Bf acting partner 执事合伙人
@IwVR active market 买卖活跃的市场；交投畅旺的市场；旺市
$5m_ )]w4a active partner 积极参与的合伙人
U?Icyn3q0 active trading 交投活跃
Zr@ G actual circulation 实际流通
* E3
c-- actual cost 实际成本
t#[u
X? actual expenditure 实际开支；实际支出
1)f~OL8o actual income 实际入息；实际收入；实际收益
l<mEGKB# actual market 现货市场
9d!}]+"d42 actual price 现货价；实际价格
r=ds'n" actual profit 实际利润
5&*B2ZBzH actual quotation 实盘；实际价位；实际报价
b/Z 0{38 actual year basis 按实际年度计算
(" >gLr actuals 实货
5 Pl~ du actuarial investigation 精算调查
Y4|g^>{<ni actuarial principle 精算原则
\V,;F!*#G actuarial report 精算师报告
iy_\1jB0 Actuarial Society of Hong Kong 香港精算学会
QWBQ 0#L actuarial valuation 精算师估值
Qvd$fY** actuary 精算师
S*1Km& ad referendum agreement 暂定协议；有待覆核的协定
X K5qE" ad valorem duty 从价税；按值征税
zl !`*{T{ ad valorem duty system 从价税制
_}B:SM ad valorem fee 从价费
~:%rg H ad valorem tariff 从价关税
Rl""
aZ additional allowance 额外免税额
&`'gO
9 additional amount for unexpired risk 未过期风险的额外款额
}3Y3f).ZW additional assessable profit 补加应评税利润
pMX#!wb additional assessment 补加评税
x@]pUA1 additional commitment 额外承担
o=
%Fh additional commitment vote 额外承担拨款
+ $+'|w additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
zoV-@<Eh additional dependent parent allowance 供养父母额外免税额
#)BdN additional provision 额外拨款
FT*
o;&_QS additional stamp duty 附加印花税
]{[VTjC7rY additional tax 补加税罚款；补加税款
Xx0}KJ q~" Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
4JHFn [% adjudged bankrupt 被裁定破产
;mLbJT
adjudicated bankrupt 裁定破产人
"=W7=V8w adjudication fee 裁定费；评定印花税额手续费；评估契据费
[-sE:O`yt adjudication of bankruptcy 裁定破产；宣告破产
nD+vMG1~w adjudication of insolvency 裁定无力偿还债务
n8M/Y}mH adjusted actual 经调整的实数；调整后的实数
%L ./U$ adjusted current assets 经调整的流动资产；调整后的流动资产
|^ml|cb adjusted figure 经调整的数字；调整后的数额
zSYWNmj& adjusted liabilities 经调整的负债；调整后的负债
iD|"} }01 adjusted loss 经调整的亏损；调整后的亏损
PaEsz$mgy adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
t
_Q/v adjusted profit 经调整的利润；调整后的利润
x=qACoq adjusted surplus 经调整的盈余额；调整后的盈余额
q*ZjOqj adjusted value 经调整的价值；调整后的价值
By@<N [I@ adjustment 调整；修订；理算〔保险〕
+mP3 y~|-j adjustment centre 调剂中心
eP3)8QC adjustment lag 调整过程的时间差距；调整时差
d%9r"=/
adjustment mechanism 调整机制
)G6]r$M>o0 adjustment of loss 亏损调整
2I'\o7Y adjustment process 调整过程；调整程序
Wv"[,5
Z13 adjustment range 调整幅度
'Z7oPq 6 administered exchange rate 受管制汇率
0n_Cuh\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
y= I LA administration expenses 行政费用
@Ns^?#u~ administration fee 手续费；行政费
0rT-8iJp4P administration in bankruptcy 破产管理
flLC\ administration order 遗产管理令
E YUr.#: administrator 管理人；遗产管理人
#TUsi ,jG administrator of the estate 遗产管理人
'8>#`Yba admission of debt 债项承认书
T"Wq: admission of proof 接纳债权证明
)*^PMf advance 放贷款项；垫付款项；预支款项；预付款项
-[a0\H advance account 暂支帐目；预付款帐户
0= s+bo1 advance compensation 预付补偿金
cJm!3X advance from shareholder 股东垫款
eR8qO"%2: advance pending reimbursement 预支以待日后付还
;sa-Bh=j^ advanced economy 先进经济体系
2&]UFg:8Q advancement 预付；预付财产
EG0NikT? advances warrant 垫款令
5-w6(uu advancing 贷出
5Lt&P
5BY adverse balance 逆差
9r7QE&. adverse exchange 逆汇
/PIU@$DV advertisement addressed to shareholders 在报章刊登的致股东通告
A"C%.InZ advice for collection 托收通知书
k-T_ ,1l{ advice of drawing 提款通知书；汇票通知书
\nx ^=4*yk advice of payment 付款通知
Xt8;Pl Advisory Committee [Securities and Futures Commission]
1(!!EcU_ 谘询委员会〔证券及期货事务监察委员会〕
Uz H)fB Advisory Committee on Diversification 经济多元化谘询委员会
gW6lMyiLb affidavit 誓章；遗产申报誓章
qrNW\ME affidavit of no receipt 述明无收款的誓章
T{|'<KT affiliate 联号；联营公司；附属公司
T_, LK7D affiliated company 附属公司；联号；联营公司
@dJ
s affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X?Omk, ' affordability 负担能力
:H\6wJ African Development Bank [AfDB] 非洲开发银行
o&?Tz*"l after-acquired property 事后取得的财产
NeHR% a2~ after-hours dealing 市后交易
,q/K&'0` after-tax profit 税后盈利；税后利润；税后溢利
G+'MT C_ agency agreement 代理协议
$K ,rVTU agency expenses 代理机构的开支
2X)E3V/*
agency fee 代理费
Z[AJat@H Agency Law 《代理法》
E] t:_v agent 代理人；承销人
J(M0t~RZ agent of company 公司代理人
ez 86 + agent's fee 代理人费；经纪费
f8N aggregate 总计；总数；总体数字
xvjHGgWSxc aggregate amount 总款额；总额
QhZ!A?':U aggregate assets and liabilities 总体资产与负债
/43D R;4 aggregate at constant price 按固定价格计算的总体数字
ssi{(}H/Jv aggregate demand 总需求
cWp
n/.a aggregate gross position 总持仓量
Iu(T@",Q# aggregate limit 总限额
N!"GwH aggregate of salaries tax 合计薪俸税
KL.{)b i aggregate performance 总体表现；总体业绩
0tn5>Dsk aggregate supply 总体供应
n4k. tq aggregate surplus 总盈余
8o4<F%ot aggregate total 整体总额
F!`.y7hY@ aggregate value 总值；合计价值
g=b[V
aggregated basis 合计基准
g;v{JB aggregated net chargeable income 合计应课税入息实额
DD|%F aggregation 合并计算；合计；总和
\(Zdd
\, aggregation of incomes of husband and wife 夫妇入息合并计算
Si*Pi aggregation of property 财产的总和
GMgsM6.R agio 差价；贴水
d)r=W@tF] 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》
\D , 0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
,`/!0Wmt 《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 i G7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
yKOf]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》
P!B\:B%4~] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
zi[bpa17W 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>eAlz 4 agreement for a settlement 授产协议
W3*WR,z agreement for assignment 转让协议
{
j&|Em] agreement for sale 售卖协议；买卖协议
j^iH[pN] \ agreement for sale and purchase 买卖协议
L\ _8}\ agreement for the payment of interest 支付利息协议
+#1WOQfAD agreement for the repayment of money 还款协议
$. /JA) ` agreement of reinsurance 再保险协议
)J~Q x-jG Agricultural Bank of China 中国农业银行
I^M3>}p air passenger departure tax 飞机乘客离境税
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%S1OQC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
A[ /0on5r airport tax 机场税
'4dnC2a] alcohol duty 酒精税
$hndb+6q alienation 让与；让渡；转让
HQ@X"y
n alimony 生活费；赡养费
gl.P#7X All Ordinaries Index [AOI] 所有普通股指数
2d<ma*2n( all risks 全险；综合险
_*bXVJ
] All Sales Record for Stock Market 《股票市场成交报告》
0>Ki([3 Allied Capital Resources Limited 新联财务有限公司
t }nZrD all-items index [Consumer Price Index] 总指数〔消费物价指数〕
IH[/fd0 allocation letter 拨款信件
r]BB$^@@V allocation of fund 分配款项；预留款项
:;{U2q+ allocation of profit 利润分配；溢利分配
qdZn9 i allocation warrant 拨款令
4^70r9hV9 allotment 分配；配股
fgn*3 pg allotment notice 股份配售通知；配股通知
kt X(\Hf! allotment of shares 股份分配
jc Ie<i; allowable 可获宽免；免税的
xC<OFpI\ allowable business loss 可扣除的营业亏损
NO`a2HR$ allowable expenses 可扣税的支出
)dC%g=dtc allowance 免税额；津贴；备抵；准备金
G0> ' H1 Z allowance for debts 债项的免税额
b4ORDU allowance for depreciation by wear and tear 耗损折旧免税额
r^ #.yUz allowance for funeral expenses 殡殓费的免税额
>4~{ CXZ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Xd|@w{.m* allowance for repairs and outgoings 修葺及支出方面的免税额
aKH\8O4L5 allowance to debtor 给债务人的津贴
@WBy:gV" alteration of capital 资本更改
UTi n0k alternate trustee 候补受托人
kX[I|Z= amalgamation 合并
/kx:BoV ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
i7e{REBXb ambit of charges 征税范围；收费范围
<T amended valuation 经修订的估值
%tUJ >qYU American Commodities Exchange 美国商品交易所
<&l3bL American Express Bank Limited 美国运通银行
HewVwD<C American Stock Exchange 美国证券交易所
Zn #ri 8S amortization 摊销
s( Kf%ZoE amount due from banks 存放银行同业的款项
)] >=Uo amount due from banks abroad 存放海外银行同业的款项
]Z<{
~ amount due from holding companies 控股公司欠款
|4X:>Ut] amount due from local banks 存放本港银行同业的款项
K.l?R#G`,F amount due to banks 银行同业的存款
*1; <xeVD amount due to banks abroad 海外银行同业的存款
G-M!I`P amount due to holding companies 控股公司存款
N ?V5gi amount due to local banks 本港银行同业的存款
^>g+:?x amount due to outport banks 外埠银行同业的存款
y<)Lr} gP amount for note issue 发行纸币的款额
JkQ4'$: amount of bond 担保契据的款额
! ~&X1,l1* amount of consideration 代价款额
gA~Ih amount of contribution 供款数额
oP zt1Y amount of indebtedness 负债款额
fcJ#\-+ E amount of principal of the loan 贷款本金额
`'Z ;+h] amount of rates chargeable 应征差饷数额
Qkr'C
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z ;
:E~; amount of sums assured 承保款额
7zR 7v amount of variation 变动幅度
' 'Ui Q amount of vote 拨款数额
1__p 1 amount payable 应付款额
R8o9$&4_ amount receivable 应收款额
En5I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
bB)EJCPq> analysis 分析
g[H7. ancillary risk 附属风险
;\Wg>sq annual account 周年帐目；周年帐目报表；年度决算；年结
]7dm`XV
annual accounting date 年结日期
{r'#(\ annual allowance 每年免税额；年积金；年度津贴；年津
/Pg66H#RUf annual balance 年度余额
Sw'DS annual disposable income 每年可动用收入
$`l- cSH; annual estimates 周年预算
Q$kSK+ q! annual fee 年费
,"j |0Q annual general meeting 周年大会
.O1g'% annual growth rate 年增率；每年增长率
8 {Zgvqbb annual long-term supplement 长期个案每年补助金
Q*mPU=< annual pensionable emolument 可供计算退休金的年薪
[R
A=M annual report 年报
!i )?j@D Annual Report on the Consumer Price Index 《消费物价指数年报》
%0:
('' annual return 周年报表；周年申报表；每年报税表格
4~G9._ Annual Return Rules 《周年报表规则》
J# :%| F% annual review of consumer prices 每年消费物价回顾
;zSh 9H annual roll-forward basis 逐年延展方式
O;qS 3 annual salary 年薪
<FGNV+?%e annual statement 年度报表；年度决算表
+Icg;m{ 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
^BNg^V. annuitant 年金受益人
.f(x9|K^ annuity 年金
] MUuz'< annuity contract 年金合约
Eg
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3ufUB^@4v antecedent debt 先前的债项
5zfaqt` ante-dated cheque 倒填日期支票
KS(s<ip| anticipated expenditure 预期开支
{CQA@p:Y} anticipated net profit 预期纯利
lQ! 6n anticipated revenue 预期收入
!u\ X,.h anti-inflation measure 反通货膨胀措施
n~K_| anti-inflationary stance 反通货膨胀立场
Q4c>gds` apparent deficit 表面赤字
YE V H?`G apparent financial solvency 表面偿债能力
zJdlHa{ apparent partner 表面合伙人
l)XzU&Sc~ application for personal assessment 个人入息课税申请书
oWx!
'K6]V application of fund 资金应用
Y#? Sqm( application to release as liquidator and to destruct the books of accounts and documents
x8zUGvtQ 申请免除清盘人职务及毁灭帐簿与文件
h7*fjw-Xz[ appointed actuary 委任精算师
g%9I+(?t appointed auditor 委任核数师；委任审计师
\n:' >:0X! appointed trustee 委任的受托人
(MNbABZQ appointer 委任人
RE *UIh*O apportioned pro rata 按比例分摊
9O@ eJ $ apportionment 分配；分摊
O]^E%;(]}i Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
(hd2&mSy apportionment formula 分摊方程式
QabF(}61
apportionment of estate duty 遗产税的分摊
fS!%qr appraisal 估价；评估
#\t ?`\L3 appreciable growth 可观增长
% G\rL.H| appreciable impact 显着影响
zbi[r appreciable increase 可观增长
Du[$6 appreciation 增值；升值
j> ?c]h{- appreciation against other currencies 相对其他货币升值
. D)'ZY appreciation of the exchange value of Hong Kong dollar 港元汇值上升
X<Vko^vlj appreciation tax 增值税
Qy@ch N{eP appropriation 拨款；拨用；拨付
AX]lMe
appropriation account 拨款帐目
wCn W]<+ Appropriation Bill 拨款法案
~p8-#A)X,) appropriation-in-aid system 补助拨款办法
/p X\)wi approved assets 核准资产
e:!&y\'"9 approved basket stock 认可一篮子证券
t55
' approved budget 核准预算
0QEVL6gw approved charitable donation 认可慈善捐款
U.?,vw'aai approved charitable institution 认可慈善机构
7M^!t X approved currency 核准货币；认可货币
;wT l#\|w0 approved estimates 核准预算
m ./lrz approved estimates of expenditure 核准开支预算
XY0Gjo0 approved overseas insurer 核准海外保险人
$]xe,}*Af approved overseas trust company 核准海外信托公司
MH!'g7iK8 approved pooled investment fund 核准汇集投资基金
d;;]+% approved provident fund scheme 认可公积金计划
_j <46^ approved provision 核准拨款
rf]]I#C7 approved redeemable share 核准可赎回股份
oD~VK,. approved regional stock 认可地区性证券
z#bO FVg# approved retirement scheme 认可退休金计划
ho f ZpM approved subordinated loan 核准附属贷款
9:YiLoz? arbitrage 套戥；套汇；套利
d
t0?4 d arbitrageur 套戥者；套汇者
p~+)!Z# arbitrary amount 临时款项
p0'A\@| arrangement 措施；安排；协定
vpOzF>O arrears 欠款
HPr5mWs: arrears of pay 欠付薪酬
a.wRJ arrears of revenue 逾期未收税款；逾期未收的帐项
mY;Y$fz;xL articles of association 组织章程；组织细则；组织章程细则
b_\aSEaTT Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(j}"1 ascertainment of profit 确定利润
K~v"%sG{` "Asia Clear" “亚洲结算系统”
*4]I#N Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#N@sJyI N Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VJZ
Asian Development Fund [ADF] 亚洲发展基金
EvQN (_ Asian dollar bond 亚洲美元债券
-4;{QB? Asian dollar market 亚洲美元市场
/e#_Yg Asian dollar rate 亚洲美元利率
u -CY- Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
. (Q;EF`_U Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*vUKh^=" asked price 沽盘；喊价；索价；卖方报价
0(:"q!h assessable income 应评税入息
m{gt(n assessable loss 应评税亏损
&[qL l assessable profit 应评税利润
bWUo(B#*I assessable value 应评税值
c%Kv"Z%f assessed profit 估定利润
m3P%E8<Q# assessed value 经评估价值
h p Lo assessment 评税；评定；估价；评税单
+a nNp y assessment number 评税编号；估价编号
e !G
I< assessment of additional tax 补加税评税
1&Nk assessment of performance 业绩评估；实绩评价
4vp,izN W Assessor 评税主任
_@jl9<t=_ asset price bubbles 资产价格泡沫
WR gAc% asset-backed securities 具资产保证的证券
,MuLu,$/ assets accretion 资产增值
kJHUaX M assets and liabilities 资产与负债
$*L@ y m assets betterment statement 资产递增表；资产改进表
4N*Fq !k~ assets lending 实物放款；有抵押贷款
l|U=(aA]h assets of the company passing on the death 死者去世时转移的公司资产
.5KRi6 assets pledged as security for liabilities 用作负债抵押的资产
"%-HZw%X assets portfolio 资产投资组合
|giK]Z assets price 资产价格
C03ehjT< assets quality 资产质素
IkL|bV3E0 assets realization 资产变现
O^F%ssF8 assets refinancing arrangement 资产再集资安排
AEOo]b*&d assets securitization 资产证券化
7PHvsd"]p assets situated outside Hong Kong 在香港以外地方的资产
2syKYHV assets stripping 削减资产；拆卖资产
Ny
p5= assets value 资产值
%Hw POEJ assignee 承让人
y%`^* E& assignment 转让；转让书；转让契
6hAeLl U1 assignment of interest 权益转让
mY#[D; mUe assignment of letters patent and trade mark 专利证书及商标转让
e=1&mO? assignment of property 物业转让；物业转让书
jO<K0c c assignment right 转让权
qR Txg% assignor 转让人
)M mMs"Um associate 有联系的人；有关连人士；相联者；合伙人；联系人
^xu`NE8; Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
W&T PrB associate member 附属会员
rsOon2| associated body corporate 相联法人团体
o^d(mJZ.F~ associated company 相联公司；联属公司
}g5h"N\$o associated corporation 相联法团
o24` 5Jdh Association of Chartered Certified Accountants [ACCA] [United Kingdom]
X.%Xi'H 公认会计师公会〔英国〕
k]ptk^ Association of Futures Exchange Brokers 香港期货经纪协会
KX[_eO L Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>bEH&7+@_' association of underwriters 承保人组织
2
os&d| assumption of control 接管
I6 {}S6 assurance 担保；保险；转易；转易书
-"<H$ assurance of interest 权益的转易
ATk >:^n at 19XX price 按一九ＸＸ年价格计算
`c(,_o a{ at a discount 按赔价计算；按贴水价格计算；打折扣
.e"De- u at a premium 按溢价计算；按升水价格计算
b4S7 Q"g at call 通知付款；按通知
) m%ghpX at constant market price 按固定市价计算
J$j&j` at constant price 按固定价格计算
!gW$A-XD at cost 按成本计算
c ^Rz?2x at current market price 按当时市价计算；按现时市价计算
^md7ezXL at current price 按当时价格计算；按现时价格计算
@ X\S h>H at factor cost 按要素成本计算；按生产要素成本计算
('OPW&fRG at money-of-the-day price 按付款当日价格计算
LN " bGe at or better 按指定或较佳价位〔买卖指令〕
Bx j6/a7Xd at par 按面值计算；平价
573wK~9oMh at sight 见票即付
Q?I)1][ !" at the close 按收市盘
B`iQN7fd at the opening 按开市盘
%n=!H attestation 见证；见证条款
U$ _?T-x at-the-money option 平价期权
` i,ZwnLh{ attorney 受权人；受托代表人
%4imlP attornment 新拥有人承认书
/vD 5C attributable profit 可归属利润
3E y#? attributable share value 可归属股份价值
Bwn9ZYu#r Auckland Stock Exchange 奥克兰证券交易所
K:46 5r: auction 拍卖
m/cbRuPWgP auctioneer 拍卖商
UI_|VU>J audit 审计；核数
%pt ul_(s' Audit Commission 审计署
ubj
~ULA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
hy3[MOD$G 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Lk4&&5q audit review 帐目审查
rcOpOoU | Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
JrOp-ug audited account 审计帐目；经审计的帐目
f(|qE( audited annual account 经审计的周年帐目
Gx y>aS3 audited balance sheet 经审计的资产负债表
t \Fc < auditor 核数师；核数主任；审计师
nxA]EFS auditor's certificate 核数师证明书；审计师证明书
FOM~ Uj auditor's report 核数师报告；审计师报告
@HMt}zD Aussie bond 澳元债券
zTAt % w5 austerity budget 紧缩预算
Haaungb" Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<@A/`3_O) Australia All Ordinaries Index 澳洲所有普通股票指数
L!3{ASIN0 Australian Dollar [AUD] 澳元
^qIp+[/' Australian Options Market 澳大利亚期权市场
Op~sR ^ez Australian Securities Commission 澳洲证券事务监察委员会
%R7Q `!@8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V7 [Dvg:W Australian Stock Exchange 澳大利亚证券交易所
d3&gHt2 Austrian Schilling [ATS] 奥地利先令
Jr% u[d> authentication 认证；鉴证
B[S.6 "/H authority to purchase 委托购买证；委购书
& !N5}N& authorization 认可；核准；授权；授权书
)[~ #j6 authorization by direction 指示授权
\#m;L /D authorization by instruction 指令授权
g4oFUyk{ authorization by warrant 令状授权
vD[@cm authorization of unit trust 单位信托的认可
* jT r authorized agent 指定代理人
#CW]70H` authorized capital 法定资本
eW1$;.^ authorized clerk 出市员
F,11 \j authorized dealer 认可交易商
]BO {Q+?d2 authorized financial institution 认可财务机构
L<1"u.3Z`} authorized fund 认可基金
=yz#L@\! authorized fund house 获授权的基金公司；认可基金公司
!|9$ authorized institution 认可机构
(W5E\hjJ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5#80`/w^U authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
jMzHs* : authorized insurer 获授权保险人；获认可承保人
qaA\.h7 authorized investment 特准投资项目
ig")bt3s5 authorized person 获授权人
})M$#%( authorized representative 获授权代表
|n}W^}S5 authorized share capital 法定股本
--Dw automated quotation system 自动报价系统
PC.$&x4w1 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
awHfd5nRS 自动交易系统〔香港期货交易所有限公司〕
)gmDxD
^C automatic adjustment mechanism 自动调整机制
fB3O zff automatic adjustment system 自动调整系统
X']>b Automatic Clearing House 自动票据交换所
_-o*3gmbQ automatic exchange rates accumulation system 自动化汇率累集系统
+h9 U V Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
+&4PGv53J automatic teller machine [ATM] 自动柜员机
E,c ~.jYc autopay 自动转帐
x/[i &Gkv available assets 可用资产
J.$<Lnt>u available fiscal reserve 现存财政储备
ngsax1xO available profit 可用利润
it&c
,+8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Wey- nsk average 平均；平均数；海损
e&OMW ,7 average basic salary 平均基本薪金
_-%a y average consumer expenditure 平均消费开支；一般消费开支
lE?e1mz{
average cost 平均成本
V*=cNj average cost of land production 增辟土地平均成本
yD#w @yG average daily turnover 平均每日成交额
{ )'D<:T average daily wage rate 平均每日工资率
d#ya"e> average expenditure pattern 平均开支模式
0Y)b319B average growth rate 平均增长率
jm .pb/ average net fixed assets 固定资产平均净值
.x(&- average of relatives 相对价格平均数
C:
kl/9M@ average price 平均价格
cQ6[o"j. average propensity to consume 平均消费倾向；一般消费倾向
"*RCV6{ average propensity to save 平均储蓄倾向；一般储蓄倾向
l
YH={jJ average rate 平均率
]1)@.b;QR average revenue 平均收入；平均收益
hO ;bnt%( average stock 平均库存；平均存货
>: W)9o average yearly rent 平均年租
8kW9.
avoidance of double taxation 避免双重课税
@tE VgyN avoidance of tax 避税
