A:
EaCZx A share Ａ股；甲类股份
{a@hRY_ abatement of tax 减税；减扣免税额
HIrEv ABN AMRO Bank N.V. 荷兰银行
Hp*gv/0 above-the-line expenditure 线上项目支出；经常预算支出
E s~DHX above-the-line receipt 线上项目收入；经常预算收入
>& [3 ABSA Asia Limited 南非联合亚洲有限公司
Q~h6J* absolute change 绝对数值变更
QglYU absolute expenditure 实际开支
?d#Lr*m absolute guideline figure 绝对准则数字
!4L# $VG absolute interest 绝对权益
w0$R`MOR+ absolute order of discharge 绝对破产解除令
w@2~`<Hk'" absolute profit margin 绝对利润幅度
Kf&r21h absolute value 实值；绝对值
u
I F$u absolutely vested interest 绝对既得权益
6 _Fpca3L absorbed cost 已吸收成本；已分摊成本
UMv "7~ absorption 吸收；分摊；合并
:; <\5Oy
^ absorption rate 吸收率；摊配率；分摊率
1=ip ,D ACB Finance Limited 亚洲商业财务有限公司
sD.6"w7} acceptable form of reciprocity 合理的互惠条件
?{n>EvLY acceptable rate 适当利率；适当汇率
wYa0hNd acceptance agreement 承兑协议
QWKs[yfdo acceptance for honour 参加承兑
tw]/,>\G acceptor 承兑人；接受人；受票人
{QW -g acceptor for honour 参加承兑人
#,)P N @P accident insurance 意外保险
3^'#ny? l Accident Insurance Association of Hong Kong 香港意外保险公会
GU 5W|b S accident insurance scheme 意外保险计划
*|sxa# accident year basis 意外年度基准
uj ow?$ & accommodation 通融；贷款
9ec0 ^T accommodation bill 通融票据；空头票据
E+:.IuXW$ accommodation party 汇票代发人
G~O" / WM
account balance 帐户余额；帐户结余
2[ XltjO account book 帐簿
`|uoqKv account collected in advance 预收款项
~DK F%}E account current book 往来帐簿
}]tFz}E\ account of after-acquired property 事后取得的财产报告
{$3j /b account of defaulter 拖欠帐目
JUmw $u account payable 应付帐款
Ko]QCLL account payee only [A/C payee only] 只可转帐；存入收款人帐户
xp~YIeS g account receivable 应收帐款
.Dc28F~t account receivable report 应收帐款报表
~NA1SZ{Y+ account statement 结单；帐单；会计财务报表
_jiQL66pY account title 帐户名称；会计科目
m\/>C |f\ accountant's report 会计师报告
`3]Rg0g&Xe Accountant's Report Rules 会计师报告规则
tx gvVQ accounting and auditing procedure 会计与审计程序；会计与核数程序
NYGm Lbq Accounting Arrangements 《会计安排》
uSH> $;a accounting basis 会计基础
R&]c"cO L8 accounting by Official Receiver 破产管理署署长呈交的帐目
^zKt{a Accounting Circular 《会计通告》
a 4Ls^ accounting class 会计类别
2 \DTJ`Y, accounting date 记帐日期；会计结算日期
(y %% 6#bd accounting for money 款项核算
`:V}1ioX5 Accounting Officer 会计主任
uAc@ Z- accounting period 会计报告期；会计期
jC#`PA3m= accounting policy 会计政策；会计方针
5XI;<^n2 accounting practice 会计惯例
QCVsVG!sN accounting principle 会计准则
,I/2.Q})[ accounting record 会计记录
<g]
ou
YHZ accounting report 会计报告
+}kO ; \ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4 0p3Rv Accounting Society of China 中国会计学会
r[6#G2 accounting statement 会计报表
U.HoFf+HN accounting system 会计制度；会计系统
.MzOLv accounting transaction 会计事项；帐务交易
mu 2
A% "7 accounting treatment 会计处理
\nrgAC-b accounting year 会计年度
=DGn,i9 accretion 增值；添加
h EV jeC accrual 应计项目；应累算数目
bcUC4g\9N accrual basis 应计制；权责发生制
qPL^zM+ accrual basis accounting 应计制会计；权责发生制会计
r9+E'\ accrue 应累算；应计
H&~5sEGa accrued benefit 应累算利益
]z+*?cc accrued charges 应计费用
R OP C | accrued cumulative preference share dividend 应累算的累积优先股股息
PbbXi accrued expenses 应累算费用
|= tJ| accrued interest payable 应付利息；应计未付利息
iTj"l A accrued interest receivable 应收利息；应计未收利息
UY1JB^J$ accrued right 累算权益
YCir Oge accruing profit 应累算的利润
dMey/A/VYt accumulated fiscal reserve 累积财政储备
pp*bqY accumulated profit 累积利润；滚存溢利
aJEbAs} accumulated reserve 累积储备
}Q47_]5 accumulation of surplus income 累积收益盈余
e$ThSh\+ ( acquired assets 既得资产
tx2Vyu acquisition 收购；购置；取得
dDsjPM;2 acquisition cost 购置成本
mrK,Ql acquisition expenses 购置费用
-q'xC: m acquisition of 100% interest 收购全部股权
x:!C(Ep) acquisition of control 取得控制权
S PfD2%jjC acquisition of fixed assets 购置固定资产
&oon'q5; acquisition of shell “买壳”
T@%;0Ro~ acquisition price 收购价
R; 0W+!fE act of God 天灾
ZM dM_i? acting partner 执事合伙人
U On! Y@ active market 买卖活跃的市场；交投畅旺的市场；旺市
7( yXsVq active partner 积极参与的合伙人
` Ev A\f active trading 交投活跃
Uuwq7oFub actual circulation 实际流通
+vSCR (n actual cost 实际成本
6 {b%Jfo actual expenditure 实际开支；实际支出
Wv6z%r< actual income 实际入息；实际收入；实际收益
CP c" actual market 现货市场
,`ZPtnH+ actual price 现货价；实际价格
X_vI0YX9 actual profit 实际利润
3*CzXK>`M& actual quotation 实盘；实际价位；实际报价
7 JxE |G actual year basis 按实际年度计算
Z}sG3p actuals 实货
d9`3EP)n actuarial investigation 精算调查
1mT|o_K{ T actuarial principle 精算原则
cmwzK u% actuarial report 精算师报告
34X(J-1\|i Actuarial Society of Hong Kong 香港精算学会
f}L>&^I) actuarial valuation 精算师估值
u@GRN`yn actuary 精算师
n Q:ml ad referendum agreement 暂定协议；有待覆核的协定
*,O
:>Z5I ad valorem duty 从价税；按值征税
+O;OSZ ad valorem duty system 从价税制
X{0ax. ad valorem fee 从价费
}}kS~
w-# ad valorem tariff 从价关税
a) I=U [ additional allowance 额外免税额
`ENlV9 additional amount for unexpired risk 未过期风险的额外款额
7V9%)%=h| additional assessable profit 补加应评税利润
n u \ additional assessment 补加评税
w JapGc! additional commitment 额外承担
GVjv** U additional commitment vote 额外承担拨款
D=i0e8D!+ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
d[s;a. additional dependent parent allowance 供养父母额外免税额
1?/5A|?V4+ additional provision 额外拨款
30sC4} additional stamp duty 附加印花税
btUUZ"q< additional tax 补加税罚款；补加税款
ZTQ$Ol+{ q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
NYSj^k;^(z adjudged bankrupt 被裁定破产
-IpV'%nX; adjudicated bankrupt 裁定破产人
IgzCh adjudication fee 裁定费；评定印花税额手续费；评估契据费
^
I{R[O'8 adjudication of bankruptcy 裁定破产；宣告破产
DBj;P|L_ adjudication of insolvency 裁定无力偿还债务
_ 4~ng#M* adjusted actual 经调整的实数；调整后的实数
gp#b Q adjusted current assets 经调整的流动资产；调整后的流动资产
4f@ havFIJ adjusted figure 经调整的数字；调整后的数额
J]n7| L adjusted liabilities 经调整的负债；调整后的负债
u\Nw:Uu i adjusted loss 经调整的亏损；调整后的亏损
"'Q" (S 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
kr/1Dsr4 adjusted profit 经调整的利润；调整后的利润
eE Z |nEU adjusted surplus 经调整的盈余额；调整后的盈余额
K B`1% = adjusted value 经调整的价值；调整后的价值
(&9DB adjustment 调整；修订；理算〔保险〕
#U ",,*2 adjustment centre 调剂中心
"sX [p adjustment lag 调整过程的时间差距；调整时差
+t7c&td\ adjustment mechanism 调整机制
n.Ur-ot adjustment of loss 亏损调整
%0ll4" adjustment process 调整过程；调整程序
eZ8Y"i\!y adjustment range 调整幅度
{f@xA administered exchange rate 受管制汇率
J9b?}-O) Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Z-? Iip{ administration expenses 行政费用
o*O "\/pmF administration fee 手续费；行政费
OH-~ administration in bankruptcy 破产管理
~>Hnf_pZO administration order 遗产管理令
C }h<ldlY administrator 管理人；遗产管理人
# `N6<n b administrator of the estate 遗产管理人
q5?rp|7D admission of debt 债项承认书
bWX[<rh' admission of proof 接纳债权证明
k$UzBxR advance 放贷款项；垫付款项；预支款项；预付款项
M m>zpB`qP advance account 暂支帐目；预付款帐户
3/A[LL| advance compensation 预付补偿金
6k@% +<1 advance from shareholder 股东垫款
T!=2 0 !I advance pending reimbursement 预支以待日后付还
I:uQB! advanced economy 先进经济体系
}\PE { advancement 预付；预付财产
' gk81@| advances warrant 垫款令
zJy 89ib' advancing 贷出
4'}_qAT adverse balance 逆差
v$.JmL0^J adverse exchange 逆汇
"lv:hz advertisement addressed to shareholders 在报章刊登的致股东通告
1OiZNuI:E advice for collection 托收通知书
brYYuN|Vc advice of drawing 提款通知书；汇票通知书
J^s< x#C advice of payment 付款通知
M f%^\g.} Advisory Committee [Securities and Futures Commission]
[T.(MbP 谘询委员会〔证券及期货事务监察委员会〕
i#M a -0# Advisory Committee on Diversification 经济多元化谘询委员会
Y1U" HqNl* affidavit 誓章；遗产申报誓章
t9f4P^V` affidavit of no receipt 述明无收款的誓章
0aTEJX$iZ affiliate 联号；联营公司；附属公司
`aO@ N( affiliated company 附属公司；联号；联营公司
4t%:O4
3e affirmation [estate duty] 非宗教式宣誓〔遗产税〕
t]u(jX) affordability 负担能力
7tf81* e African Development Bank [AfDB] 非洲开发银行
7(|3 O R+ after-acquired property 事后取得的财产
Sob $j after-hours dealing 市后交易
= h<? /Krs after-tax profit 税后盈利；税后利润；税后溢利
Zgy2Pot agency agreement 代理协议
.qb_/#Bas agency expenses 代理机构的开支
e~>p.l agency fee 代理费
| `)V^e_ Agency Law 《代理法》
%/6e"o agent 代理人；承销人
xnhDW7m agent of company 公司代理人
}(g+: ]p- agent's fee 代理人费；经纪费
i)ES;b4 aggregate 总计；总数；总体数字
HYI1 o/} aggregate amount 总款额；总额
764} yV> aggregate assets and liabilities 总体资产与负债
f>wW}- aggregate at constant price 按固定价格计算的总体数字
Il&"=LooZ aggregate demand 总需求
l_YdIUl aggregate gross position 总持仓量
|`94W j< aggregate limit 总限额
7n\j"0z aggregate of salaries tax 合计薪俸税
(4{@oM#H6 aggregate performance 总体表现；总体业绩
WD H[kJ aggregate supply 总体供应
u':0"5} aggregate surplus 总盈余
:m)Rmwn_ aggregate total 整体总额
giSG 6'WA aggregate value 总值；合计价值
~*cY& 9 aggregated basis 合计基准
]UCk_zWsn1 aggregated net chargeable income 合计应课税入息实额
i k1L aggregation 合并计算；合计；总和
R.2KYhp , aggregation of incomes of husband and wife 夫妇入息合并计算
rmg"; ( I aggregation of property 财产的总和
|S>J<]H
p agio 差价；贴水
cO=UswIkwO Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
= -Q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~Q$c!=
《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》
eRl?9 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
: AqnWy 《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》
j$mt*z L Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
xo)?XFM2 《香港政府和大韩民国政府关于相互促进和保护投资协定》
-MHX1`P:Sn agreement for a settlement 授产协议
]/V Iff agreement for assignment 转让协议
S] K6 q Y agreement for sale 售卖协议；买卖协议
X_t W#` agreement for sale and purchase 买卖协议
"- j@GCme agreement for the payment of interest 支付利息协议
I 3zitI; agreement for the repayment of money 还款协议
,QHx*~9 agreement of reinsurance 再保险协议
M#lVPXS Agricultural Bank of China 中国农业银行
5rHnU <H@y air passenger departure tax 飞机乘客离境税
&J&w4"0N' Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'/yx_R K2? airport tax 机场税
$ Op/5j alcohol duty 酒精税
{^$"/hj alienation 让与；让渡；转让
V Q,\O alimony 生活费；赡养费
WEV{C(u<k! All Ordinaries Index [AOI] 所有普通股指数
K}5 $;W# all risks 全险；综合险
vu.S>2Wv All Sales Record for Stock Market 《股票市场成交报告》
s!o<Pd yJK Allied Capital Resources Limited 新联财务有限公司
X $9D0;L all-items index [Consumer Price Index] 总指数〔消费物价指数〕
R SWB!- allocation letter 拨款信件
48&KdbGX allocation of fund 分配款项；预留款项
p3A-WK|NX allocation of profit 利润分配；溢利分配
[vjkU7;7A allocation warrant 拨款令
>gi{x |/ allotment 分配；配股
sei!9+bZr allotment notice 股份配售通知；配股通知
bU4+P A@$ allotment of shares 股份分配
<T.3ZZ% allowable 可获宽免；免税的
h'YcNkM
2> allowable business loss 可扣除的营业亏损
Aya;ycsgE allowable expenses 可扣税的支出
/hEG k~ allowance 免税额；津贴；备抵；准备金
$hE'b9qx allowance for debts 债项的免税额
H;7 H6fyZ allowance for depreciation by wear and tear 耗损折旧免税额
c"sw@<HG allowance for funeral expenses 殡殓费的免税额
_Ox nHf:| allowance for inflation 为通货膨胀而预留的款项；通胀准备金
.&yWHdQC: allowance for repairs and outgoings 修葺及支出方面的免税额
(27F allowance to debtor 给债务人的津贴
V Y&9kN alteration of capital 资本更改
85@6uBh alternate trustee 候补受托人
8DS5< amalgamation 合并
knK=ENf;e ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
;'18 ambit of charges 征税范围；收费范围
1\608~ZH amended valuation 经修订的估值
k}0 American Commodities Exchange 美国商品交易所
"6NNI d|Y American Express Bank Limited 美国运通银行
M"$RtS|h American Stock Exchange 美国证券交易所
]MA)=' ~ amortization 摊销
bQN4ozSi amount due from banks 存放银行同业的款项
by
y1MgQd amount due from banks abroad 存放海外银行同业的款项
sI mxa`kb amount due from holding companies 控股公司欠款
J0W XH/: amount due from local banks 存放本港银行同业的款项
K?O X
amount due to banks 银行同业的存款
Zn 5m.=z amount due to banks abroad 海外银行同业的存款
kFa?q} 47 amount due to holding companies 控股公司存款
eNC 5' Z amount due to local banks 本港银行同业的存款
Jp *AIj amount due to outport banks 外埠银行同业的存款
VU'l~%ql amount for note issue 发行纸币的款额
JK8@J9(# amount of bond 担保契据的款额
?>\]%$5o amount of consideration 代价款额
$Q$d\Yvi amount of contribution 供款数额
vLT12v:)` amount of indebtedness 负债款额
fm:{&( amount of principal of the loan 贷款本金额
zUgkY`]:BJ amount of rates chargeable 应征差饷数额
G-i_s6Wu amount of share capital 股本额
a5~C:EU0 amount of sums assured 承保款额
nPIR 1Z amount of variation 变动幅度
3 ^-)gK amount of vote 拨款数额
/G{3p &9 amount payable 应付款额
{)[g amount receivable 应收款额
Umwg
iw Amsterdam Stock Exchange 阿姆斯特丹证券交易所
; o@`l$O analysis 分析
H=BR
- ancillary risk 附属风险
j83Y'VJJC annual account 周年帐目；周年帐目报表；年度决算；年结
=$ zr
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A`/7>'k/q[ annual allowance 每年免税额；年积金；年度津贴；年津
BMj &*p 8R annual balance 年度余额
]<_!@J6k annual disposable income 每年可动用收入
%C][E ^9 annual estimates 周年预算
>]|^ Ux,WZ annual fee 年费
?d#(ian annual general meeting 周年大会
?'#;Y"RT annual growth rate 年增率；每年增长率
(X7yNIPfA annual long-term supplement 长期个案每年补助金
HY| SLk/E annual pensionable emolument 可供计算退休金的年薪
,Y5 4(>>% annual report 年报
#<>E+r + Annual Report on the Consumer Price Index 《消费物价指数年报》
zr9Pm6Rl annual return 周年报表；周年申报表；每年报税表格
RkV3_ c Annual Return Rules 《周年报表规则》
R]s jG < annual review of consumer prices 每年消费物价回顾
GQ)cUrXQz annual roll-forward basis 逐年延展方式
m) RxV@ annual salary 年薪
b2f2WY |z> annual statement 年度报表；年度决算表
VM|)\?Q 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
F "#*8P annuitant 年金受益人
WIl S^?5I< annuity 年金
J& SuUh< annuity contract 年金合约
Q)X\VQcgj annuity on human life 人寿年金
&J@ZF <Ib antecedent debt 先前的债项
yWk:u 5 ante-dated cheque 倒填日期支票
C)^\?D H anticipated expenditure 预期开支
vCo}-b-j anticipated net profit 预期纯利
W" ,jZ"7 anticipated revenue 预期收入
>Ez}r(QQ^ anti-inflation measure 反通货膨胀措施
daJ-H anti-inflationary stance 反通货膨胀立场
so&3A&4cL apparent deficit 表面赤字
( qONeLf% apparent financial solvency 表面偿债能力
os ud apparent partner 表面合伙人
i1 &noRGl application for personal assessment 个人入息课税申请书
e/D\7Pf application of fund 资金应用
C4TD@ application to release as liquidator and to destruct the books of accounts and documents
^O: RS
g9 申请免除清盘人职务及毁灭帐簿与文件
_r )nbQm& appointed actuary 委任精算师
4IE#dwZW appointed auditor 委任核数师；委任审计师
)4~XZt1r appointed trustee 委任的受托人
Jpnp' appointer 委任人
.@Sh,^ v apportioned pro rata 按比例分摊
[c%}L 3B apportionment 分配；分摊
g8@HAV^H Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)tg *dE apportionment formula 分摊方程式
.shI% 'V apportionment of estate duty 遗产税的分摊
Ds5&5&af appraisal 估价；评估
^o<Nz8 appreciable growth 可观增长
F+^[8zK^ appreciable impact 显着影响
}slEkpk? ] appreciable increase 可观增长
'~ =xP appreciation 增值；升值
ky"7 ^ appreciation against other currencies 相对其他货币升值
m{Xf_rQ
w appreciation of the exchange value of Hong Kong dollar 港元汇值上升
5d;K.O appreciation tax 增值税
4[j) $!l` appropriation 拨款；拨用；拨付
w8Vzx 8 appropriation account 拨款帐目
md_s2d Appropriation Bill 拨款法案
\aRB appropriation-in-aid system 补助拨款办法
;G&O"S><]c approved assets 核准资产
~i {)J approved basket stock 认可一篮子证券
T U6EE approved budget 核准预算
~a)2 0 approved charitable donation 认可慈善捐款
r|$g((g approved charitable institution 认可慈善机构
"d* approved currency 核准货币；认可货币
dQ o$^? approved estimates 核准预算
` u)V 9{ approved estimates of expenditure 核准开支预算
goWt!,&f approved overseas insurer 核准海外保险人
.SFwjriZ approved overseas trust company 核准海外信托公司
R
dzIb- approved pooled investment fund 核准汇集投资基金
V:np cKpu approved provident fund scheme 认可公积金计划
iKO~#9OF approved provision 核准拨款
[qo* ,CRz approved redeemable share 核准可赎回股份
Qd=/ e pkm approved regional stock 认可地区性证券
8[XNFFUZs approved retirement scheme 认可退休金计划
TQfY%GKg( approved subordinated loan 核准附属贷款
"K]4j]yU arbitrage 套戥；套汇；套利
@}}1xP4Sr
arbitrageur 套戥者；套汇者
^U1 +D^AJ arbitrary amount 临时款项
yrb%g~ELGn arrangement 措施；安排；协定
1 6{;24 arrears 欠款
c 9K\K~bk arrears of pay 欠付薪酬
N4FG_ N arrears of revenue 逾期未收税款；逾期未收的帐项
'a9.JS[pj articles of association 组织章程；组织细则；组织章程细则
u(qpdG||7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
n6dg
ascertainment of profit 确定利润
\Bf{/r5x "Asia Clear" “亚洲结算系统”
^ B]t4N2i Asia Commercial Bank Ltd. 亚洲商业银行有限公司
XiUsaoQm3 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
(9h{6rc=I Asian Development Fund [ADF] 亚洲发展基金
P|4a} SWU Asian dollar bond 亚洲美元债券
+<#-52br\ Asian dollar market 亚洲美元市场
o{eG6 Asian dollar rate 亚洲美元利率
7wiu%zfa:= Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
riQ?'!a7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
aUQq<H 'R asked price 沽盘；喊价；索价；卖方报价
WocF ID:b assessable income 应评税入息
WfI~ l) assessable loss 应评税亏损
$xwF;:) assessable profit 应评税利润
F L} 8h/ assessable value 应评税值
@bE?WXY assessed profit 估定利润
H$HhB8z3 assessed value 经评估价值
!ym5' h assessment 评税；评定；估价；评税单
' 1IH^<b assessment number 评税编号；估价编号
i;7jJ(#V assessment of additional tax 补加税评税
l$NEx0Dffz assessment of performance 业绩评估；实绩评价
e;v2`2z2 Assessor 评税主任
{ 643Dz<e asset price bubbles 资产价格泡沫
qyC"}y- asset-backed securities 具资产保证的证券
[ f f.R assets accretion 资产增值
jKs8i$q assets and liabilities 资产与负债
-R]S)Odml assets betterment statement 资产递增表；资产改进表
"^%Il assets lending 实物放款；有抵押贷款
2^:nlM{u assets of the company passing on the death 死者去世时转移的公司资产
fz\Az- assets pledged as security for liabilities 用作负债抵押的资产
?z.`rD$}(n assets portfolio 资产投资组合
:2+ :(^l assets price 资产价格
owB) + assets quality 资产质素
pQ J ZE7S assets realization 资产变现
W@LR!EW) assets refinancing arrangement 资产再集资安排
@A%`\Ea% assets securitization 资产证券化
iWEYSi\)n assets situated outside Hong Kong 在香港以外地方的资产
` W=JX2I assets stripping 削减资产；拆卖资产
?2a gU assets value 资产值
C$ 5x*`y assignee 承让人
n1V *VQV assignment 转让；转让书；转让契
$MR4jnTT assignment of interest 权益转让
:JmNy < assignment of letters patent and trade mark 专利证书及商标转让
Yy5F'RY assignment of property 物业转让；物业转让书
UKdzJEhG assignment right 转让权
#k6T_ki assignor 转让人
SqLKF<tY]/ associate 有联系的人；有关连人士；相联者；合伙人；联系人
[
CY= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
]cK@nq) associate member 附属会员
4D5)<3N=d' associated body corporate 相联法人团体
Y-9F*8< associated company 相联公司；联属公司
4i \n1RW associated corporation 相联法团
j
jQ= Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v}U;@3W8U 公认会计师公会〔英国〕
B("kE` Association of Futures Exchange Brokers 香港期货经纪协会
_;9)^ })$ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
4ai3@f5 association of underwriters 承保人组织
G9TUU.T
assumption of control 接管
K!j2AP3 assurance 担保；保险；转易；转易书
W&nVVV8s@ assurance of interest 权益的转易
a7ty&[\ at 19XX price 按一九ＸＸ年价格计算
n%}0hVu at a discount 按赔价计算；按贴水价格计算；打折扣
7>TG
]& at a premium 按溢价计算；按升水价格计算
NUseYU`` at call 通知付款；按通知
{[eY/)6H at constant market price 按固定市价计算
6/ ) A6Tt at constant price 按固定价格计算
G}g+2` at cost 按成本计算
C\Rd] P8\ at current market price 按当时市价计算；按现时市价计算
idQr^{ at current price 按当时价格计算；按现时价格计算
OmW|\d PU at factor cost 按要素成本计算；按生产要素成本计算
$0
)K [K at money-of-the-day price 按付款当日价格计算
@,hvXl-G * at or better 按指定或较佳价位〔买卖指令〕
:\Dm=Q\ at par 按面值计算；平价
;%&@^;@k% at sight 见票即付
4_eq@'9-q at the close 按收市盘
BR*U9K| W at the opening 按开市盘
G!uxpZ attestation 见证；见证条款
wS*UXF&f at-the-money option 平价期权
bk|>a=o3 attorney 受权人；受托代表人
. Hw^ Nx attornment 新拥有人承认书
-Cl0!}P4I attributable profit 可归属利润
!q?}[ E2 attributable share value 可归属股份价值
_[V
6s#Wk3 Auckland Stock Exchange 奥克兰证券交易所
zcc]5 > auction 拍卖
[ F e5a auctioneer 拍卖商
vKxwv
YDe audit 审计；核数
GauIe 0qV Audit Commission 审计署
6N ^FJCs Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
&e{&<ZVR
稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
{ |50&]m audit review 帐目审查
FD8Hx\oF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
:7 maN^ audited account 审计帐目；经审计的帐目
U -(d~]$ audited annual account 经审计的周年帐目
zc _ 3\N audited balance sheet 经审计的资产负债表
1
OX(eXF> auditor 核数师；核数主任；审计师
%q@@0qenv auditor's certificate 核数师证明书；审计师证明书
y~w$>7U. auditor's report 核数师报告；审计师报告
%~@}wHMB Aussie bond 澳元债券
S&y CclM austerity budget 紧缩预算
:(Gg]Z9^8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
V@F~Cx Australia All Ordinaries Index 澳洲所有普通股票指数
n#iL[
&/Aw Australian Dollar [AUD] 澳元
z`W$/tw" Australian Options Market 澳大利亚期权市场
><Z2uJZ4x Australian Securities Commission 澳洲证券事务监察委员会
8AK#bna~- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
?%?@?W>s@ Australian Stock Exchange 澳大利亚证券交易所
!GO4cbdQ Austrian Schilling [ATS] 奥地利先令
+'l@t
bP authentication 认证；鉴证
K.k=\N authority to purchase 委托购买证；委购书
+g*Ko@]m> authorization 认可；核准；授权；授权书
#'8E%4 authorization by direction 指示授权
6<2 7}S authorization by instruction 指令授权
<7qM;) g authorization by warrant 令状授权
$8 b/ "Qm authorization of unit trust 单位信托的认可
k;]&`c^5 authorized agent 指定代理人
Q~`n%uYg\{ authorized capital 法定资本
Oo,<zS=ICk authorized clerk 出市员
$WDa} ~j~^ authorized dealer 认可交易商
B<W{kEY authorized financial institution 认可财务机构
2 `x[y?Tn authorized fund 认可基金
3a =KgOvp authorized fund house 获授权的基金公司；认可基金公司
Gk<h_1WWK authorized institution 认可机构
>zhbOkR9c authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
tH$Z_( 5
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6HyQm?c>a authorized insurer 获授权保险人；获认可承保人
n@ xU5Q authorized investment 特准投资项目
0@z78h=h authorized person 获授权人
{epsiHK@tK authorized representative 获授权代表
3AWg 43L7 authorized share capital 法定股本
&BP%~ automated quotation system 自动报价系统
M!,WU[mP Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{sbQf7) 自动交易系统〔香港期货交易所有限公司〕
V7.EDE2A3 automatic adjustment mechanism 自动调整机制
Av{1~%hU automatic adjustment system 自动调整系统
Rv }e+5F Automatic Clearing House 自动票据交换所
HyB! 8M| automatic exchange rates accumulation system 自动化汇率累集系统
&u C7W.| Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
d+l@hgz~ automatic teller machine [ATM] 自动柜员机
&<4Jyhm :o autopay 自动转帐
f>dWl$/_s available assets 可用资产
7JjTm^bu available fiscal reserve 现存财政储备
~R 3@GaL1 available profit 可用利润
!pgk UzMW Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
|iU#!+zY average 平均；平均数；海损
`Q,03W#GJ% average basic salary 平均基本薪金
a
*>$6H; average consumer expenditure 平均消费开支；一般消费开支
'z@(,5 average cost 平均成本
zUW u5JI average cost of land production 增辟土地平均成本
8|gwH2 st~ average daily turnover 平均每日成交额
@hp@*$#& 9 average daily wage rate 平均每日工资率
E` BL3+k Q average expenditure pattern 平均开支模式
ka655O/)& average growth rate 平均增长率
v#F .FK average net fixed assets 固定资产平均净值
XK>B mq/] average of relatives 相对价格平均数
{qK>A?9 average price 平均价格
)D Y?Y-n average propensity to consume 平均消费倾向；一般消费倾向
@xR=bWY average propensity to save 平均储蓄倾向；一般储蓄倾向
074)(X&:x average rate 平均率
so1%
MV average revenue 平均收入；平均收益
.,I^) 8c average stock 平均库存；平均存货
Bf.@B0\ average yearly rent 平均年租
"4C b dD// avoidance of double taxation 避免双重课税
!CUrpr/* avoidance of tax 避税
