A:
J1wa iOh A share Ａ股；甲类股份
S}q6CG7 u abatement of tax 减税；减扣免税额
<q
V<dK&W ABN AMRO Bank N.V. 荷兰银行
28KS *5S above-the-line expenditure 线上项目支出；经常预算支出
a=<l}`* above-the-line receipt 线上项目收入；经常预算收入
Le&SN7I ABSA Asia Limited 南非联合亚洲有限公司
r sf +dC absolute change 绝对数值变更
<1 H bjR w absolute expenditure 实际开支
nu1s absolute guideline figure 绝对准则数字
B 4pJg absolute interest 绝对权益
R^`# xQ absolute order of discharge 绝对破产解除令
S\"/=|\ absolute profit margin 绝对利润幅度
- J 9K absolute value 实值；绝对值
'N?,UtG R absolutely vested interest 绝对既得权益
>tf y\P Y: absorbed cost 已吸收成本；已分摊成本
'%@fW:r~ absorption 吸收；分摊；合并
,O[HX? > absorption rate 吸收率；摊配率；分摊率
"r6DZi(^K ACB Finance Limited 亚洲商业财务有限公司
wI!>IV(5 acceptable form of reciprocity 合理的互惠条件
?U~9d"2= acceptable rate 适当利率；适当汇率
;(cq aB acceptance agreement 承兑协议
#$&!)13 acceptance for honour 参加承兑
l.r i ]e acceptor 承兑人；接受人；受票人
|[ymNG acceptor for honour 参加承兑人
S]kY'(V(* accident insurance 意外保险
J2\%rb, Accident Insurance Association of Hong Kong 香港意外保险公会
H pHXt78 accident insurance scheme 意外保险计划
FSa Cbs( accident year basis 意外年度基准
|Co ?uv
i accommodation 通融；贷款
4ZY0!'be-R accommodation bill 通融票据；空头票据
1l$c*STK accommodation party 汇票代发人
:Ogt{t account balance 帐户余额；帐户结余
5 &WYL account book 帐簿
Ccmo(W+0 account collected in advance 预收款项
(^fiw%# account current book 往来帐簿
4{?Djnh account of after-acquired property 事后取得的财产报告
Y#9dVUS account of defaulter 拖欠帐目
UADD 7d account payable 应付帐款
oe<9CK:?> account payee only [A/C payee only] 只可转帐；存入收款人帐户
"*E#4e[ account receivable 应收帐款
F ] e] account receivable report 应收帐款报表
& 5!.!Z3 account statement 结单；帐单；会计财务报表
0{0|M8 account title 帐户名称；会计科目
jpc bW accountant's report 会计师报告
o1x IGP< Accountant's Report Rules 会计师报告规则
Q/oe l'O*x accounting and auditing procedure 会计与审计程序；会计与核数程序
ai7*</l s Accounting Arrangements 《会计安排》
7B@[`>5?%L accounting basis 会计基础
1'c accounting by Official Receiver 破产管理署署长呈交的帐目
0_d, sC?V Accounting Circular 《会计通告》
)/BI :) accounting class 会计类别
jmgU'w-s accounting date 记帐日期；会计结算日期
{\!_S+}{ accounting for money 款项核算
3ur L*Fw, Accounting Officer 会计主任
gxry?': accounting period 会计报告期；会计期
D^+#RR'#, accounting policy 会计政策；会计方针
B3Id}[V accounting practice 会计惯例
Xr54/.{&@ accounting principle 会计准则
=D<{uovQB accounting record 会计记录
Algk4zfK2, accounting report 会计报告
'~2S BX?J Accounting Services Branch [Treasury] 会计事务部〔库务署〕
yi7m!+D3 Accounting Society of China 中国会计学会
Z x9oj accounting statement 会计报表
g3r4>SA accounting system 会计制度；会计系统
~NYy@ l accounting transaction 会计事项；帐务交易
Q;m:o8Q5 accounting treatment 会计处理
#/u% sX`#y accounting year 会计年度
9>y6zFTV accretion 增值；添加
?&Zf b accrual 应计项目；应累算数目
}co v "o accrual basis 应计制；权责发生制
ZeVb< g accrual basis accounting 应计制会计；权责发生制会计
II !Nr{A accrue 应累算；应计
a!Z.Z A accrued benefit 应累算利益
5,3Yt ~\m accrued charges 应计费用
GfEg] [f accrued cumulative preference share dividend 应累算的累积优先股股息
@<$-*, accrued expenses 应累算费用
ig
Mm.1> accrued interest payable 应付利息；应计未付利息
JI{|8)S accrued interest receivable 应收利息；应计未收利息
~*WSH&ip accrued right 累算权益
8V c g30_+ accruing profit 应累算的利润
bVE t?E*+ accumulated fiscal reserve 累积财政储备
Ood8Qty( accumulated profit 累积利润；滚存溢利
y6. Q\= accumulated reserve 累积储备
?W l=F/ accumulation of surplus income 累积收益盈余
>"^H"K/T acquired assets 既得资产
%kM|Hk3d acquisition 收购；购置；取得
[i7Ug.O i" acquisition cost 购置成本
k5]M~" acquisition expenses 购置费用
J&%d(EJM acquisition of 100% interest 收购全部股权
cR 0+`& acquisition of control 取得控制权
K OZHz`1! acquisition of fixed assets 购置固定资产
{fi:]|<1h acquisition of shell “买壳”
< I}O_:% acquisition price 收购价
+9S_H( act of God 天灾
! } u '% acting partner 执事合伙人
+bi%4DA active market 买卖活跃的市场；交投畅旺的市场；旺市
r^<W $-# active partner 积极参与的合伙人
4%h@K(iN active trading 交投活跃
qT(
3M9! actual circulation 实际流通
/RL eD actual cost 实际成本
2yYq/J actual expenditure 实际开支；实际支出
c< ke)@ actual income 实际入息；实际收入；实际收益
`4 Jlf! actual market 现货市场
*], ]E; actual price 现货价；实际价格
Jh3(5d "MV actual profit 实际利润
o $k1&hyH actual quotation 实盘；实际价位；实际报价
&|t*9 D actual year basis 按实际年度计算
9~8U G ( actuals 实货
j5lS u~
actuarial investigation 精算调查
nl9G1Sm(E actuarial principle 精算原则
N7A/&~g5L actuarial report 精算师报告
SKx &t- Actuarial Society of Hong Kong 香港精算学会
B>dXyo actuarial valuation 精算师估值
/UG H7srx actuary 精算师
DL&\iR ad referendum agreement 暂定协议；有待覆核的协定
"Dbjp5_ ad valorem duty 从价税；按值征税
[[{y?-U ad valorem duty system 从价税制
3Lx]-0h ad valorem fee 从价费
,z6&k ad valorem tariff 从价关税
p 4k*vuu> additional allowance 额外免税额
ISy\g`d`C additional amount for unexpired risk 未过期风险的额外款额
&5fM8 Opkd additional assessable profit 补加应评税利润
vi+k#KE additional assessment 补加评税
92}UP=RW! additional commitment 额外承担
VH&6Tm1 additional commitment vote 额外承担拨款
AplXl= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
vh8{*9+ additional dependent parent allowance 供养父母额外免税额
:G#>): additional provision 额外拨款
mz\d>0F U. additional stamp duty 附加印花税
_K SYt32N additional tax 补加税罚款；补加税款
Jj:4l~b,w Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&r \pQ}; adjudged bankrupt 被裁定破产
(uB evU\ adjudicated bankrupt 裁定破产人
fL[(;KcAa adjudication fee 裁定费；评定印花税额手续费；评估契据费
5f&+(Wqw adjudication of bankruptcy 裁定破产；宣告破产
8+ 5-7) adjudication of insolvency 裁定无力偿还债务
vO#4$ , adjusted actual 经调整的实数；调整后的实数
!MNo
8dC; adjusted current assets 经调整的流动资产；调整后的流动资产
86J7%;^Xa adjusted figure 经调整的数字；调整后的数额
E}S)uI,gn adjusted liabilities 经调整的负债；调整后的负债
I 2JE@? adjusted loss 经调整的亏损；调整后的亏损
?(Dk{-:T' 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
RC5b'+E&# adjusted profit 经调整的利润；调整后的利润
tWkD@w`Lnn adjusted surplus 经调整的盈余额；调整后的盈余额
)M5:aSRz adjusted value 经调整的价值；调整后的价值
kFPZ$8e adjustment 调整；修订；理算〔保险〕
Xrpzc~( adjustment centre 调剂中心
AhOvI { adjustment lag 调整过程的时间差距；调整时差
rSU%!E+|< adjustment mechanism 调整机制
; qT~81 adjustment of loss 亏损调整
HhfuHZ< adjustment process 调整过程；调整程序
3cK`RM ` adjustment range 调整幅度
8 NLTq|sW administered exchange rate 受管制汇率
[eV!ho*r Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0( fN administration expenses 行政费用
'+tU8 Pb administration fee 手续费；行政费
n dRy&[f7 administration in bankruptcy 破产管理
]<D9Q> administration order 遗产管理令
0*?~I;.2m$ administrator 管理人；遗产管理人
q=8I0E&q administrator of the estate 遗产管理人
v@bs4E46e admission of debt 债项承认书
Ql-RbM admission of proof 接纳债权证明
^Xjh ?+WM advance 放贷款项；垫付款项；预支款项；预付款项
"T4 Z#t advance account 暂支帐目；预付款帐户
S 5R Q advance compensation 预付补偿金
.Y.\D\>~ advance from shareholder 股东垫款
?YR/'Vq97 advance pending reimbursement 预支以待日后付还
L5C4#X advanced economy 先进经济体系
;hsgi|Cy- advancement 预付；预付财产
MrIo. advances warrant 垫款令
SJhcmx+ advancing 贷出
M%H<F3 adverse balance 逆差
uZ mi adverse exchange 逆汇
z@hlN3dg advertisement addressed to shareholders 在报章刊登的致股东通告
Yrp
WGK520 advice for collection 托收通知书
i>gbT+*E! advice of drawing 提款通知书；汇票通知书
GJW>8*&&( advice of payment 付款通知
:5?g<@ Advisory Committee [Securities and Futures Commission]
>U @7xeK 谘询委员会〔证券及期货事务监察委员会〕
A@^ e 4 \ Advisory Committee on Diversification 经济多元化谘询委员会
B9;d X6c affidavit 誓章；遗产申报誓章
2[i:bksjW affidavit of no receipt 述明无收款的誓章
D 6!`p6r+ affiliate 联号；联营公司；附属公司
HpI[Af} l affiliated company 附属公司；联号；联营公司
x6A*vP0nm) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7B
GMG| affordability 负担能力
,ZyTYD|7 African Development Bank [AfDB] 非洲开发银行
xcO Si> after-acquired property 事后取得的财产
m_~!Lj[u. after-hours dealing 市后交易
:Mr _/t2( after-tax profit 税后盈利；税后利润；税后溢利
xk=5q|u_- agency agreement 代理协议
yRa B\' agency expenses 代理机构的开支
T1ZAw'6(K
agency fee 代理费
b!VaE K Agency Law 《代理法》
9j458Yd4* agent 代理人；承销人
E.kGBA;a? agent of company 公司代理人
MH|!tkW>: agent's fee 代理人费；经纪费
)24r^21.q aggregate 总计；总数；总体数字
`mV&[`NZ aggregate amount 总款额；总额
+5( #~ aggregate assets and liabilities 总体资产与负债
B5"( NJ; aggregate at constant price 按固定价格计算的总体数字
X&sXss<fO% aggregate demand 总需求
h%MjVuL n aggregate gross position 总持仓量
@ ]u nqCO aggregate limit 总限额
c%Y%c2( [ aggregate of salaries tax 合计薪俸税
!gv/ jdF aggregate performance 总体表现；总体业绩
>pjmVl w? aggregate supply 总体供应
d 0YN :lJc aggregate surplus 总盈余
'r6s5 WC aggregate total 整体总额
bY:A7.p7# aggregate value 总值；合计价值
]c,ttS _ aggregated basis 合计基准
\O
9j +L" aggregated net chargeable income 合计应课税入息实额
(i4=}Kn2 aggregation 合并计算；合计；总和
*9((X,v@/ aggregation of incomes of husband and wife 夫妇入息合并计算
Ndq|Hkd aggregation of property 财产的总和
f Co- ony agio 差价；贴水
gZ6]\l]J{ 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》
_y{z%- Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
)`?Es8uW 《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:bRzD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
wzhM/Lmo\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》
:eqDE mr> Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
\"B oTi'2! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/ *J}7 agreement for a settlement 授产协议
is K~= agreement for assignment 转让协议
Z+h^ ie"g agreement for sale 售卖协议；买卖协议
/7 #KkMg agreement for sale and purchase 买卖协议
`HXP*Bp# agreement for the payment of interest 支付利息协议
[*ylC ,w agreement for the repayment of money 还款协议
r jf cZ@ agreement of reinsurance 再保险协议
=pQA!u]QE Agricultural Bank of China 中国农业银行
@D_=M tF< air passenger departure tax 飞机乘客离境税
a=bP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~`M>&E@Y_/ airport tax 机场税
(h> Jz alcohol duty 酒精税
'6Dt@^-PZ alienation 让与；让渡；转让
ZzET8?8 alimony 生活费；赡养费
S\2QZ [u
All Ordinaries Index [AOI] 所有普通股指数
txM R[o_ all risks 全险；综合险
sU"D%G All Sales Record for Stock Market 《股票市场成交报告》
%''z~L zJ8 Allied Capital Resources Limited 新联财务有限公司
MJsz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
dj,7lJy allocation letter 拨款信件
9{bG @g allocation of fund 分配款项；预留款项
'vKB] /e; allocation of profit 利润分配；溢利分配
w8E6)wF=7 allocation warrant 拨款令
e _\] Q- allotment 分配；配股
@cNBY7= allotment notice 股份配售通知；配股通知
Cw1Jl5OVZ allotment of shares 股份分配
J9J[.6k8 allowable 可获宽免；免税的
/HR9( j6 allowable business loss 可扣除的营业亏损
[V'3/#Z allowable expenses 可扣税的支出
tpw0j
CVu allowance 免税额；津贴；备抵；准备金
iR
j/Tm*T' allowance for debts 债项的免税额
a86m?)-c allowance for depreciation by wear and tear 耗损折旧免税额
Ftb qZN[ allowance for funeral expenses 殡殓费的免税额
csZ IBi allowance for inflation 为通货膨胀而预留的款项；通胀准备金
j.O7-t%C allowance for repairs and outgoings 修葺及支出方面的免税额
hM allowance to debtor 给债务人的津贴
ZC+F* :$ alteration of capital 资本更改
g7!P| alternate trustee 候补受托人
1{\{'EP{ amalgamation 合并
1.WdxMpW9 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
c$aTl9e ambit of charges 征税范围；收费范围
(3YqM7cqt amended valuation 经修订的估值
Zj;2> American Commodities Exchange 美国商品交易所
(3z: ; American Express Bank Limited 美国运通银行
9 !sx American Stock Exchange 美国证券交易所
jR<yV amortization 摊销
` M?C( amount due from banks 存放银行同业的款项
c|q!C0X[ amount due from banks abroad 存放海外银行同业的款项
@7 xb/&N amount due from holding companies 控股公司欠款
IxC/X5Mp^q amount due from local banks 存放本港银行同业的款项
(,$ H!qKy amount due to banks 银行同业的存款
DueQ1+ P amount due to banks abroad 海外银行同业的存款
2Wz/s 0` amount due to holding companies 控股公司存款
R~u0! amount due to local banks 本港银行同业的存款
DArEIt6Q amount due to outport banks 外埠银行同业的存款
[OJ@{{U% amount for note issue 发行纸币的款额
m)4s4P57y amount of bond 担保契据的款额
AnVj
'3 amount of consideration 代价款额
jG =*\lK6 amount of contribution 供款数额
A[L+w9 amount of indebtedness 负债款额
pC,MiV$c" amount of principal of the loan 贷款本金额
"-JJ6Bk amount of rates chargeable 应征差饷数额
mlCw(i, amount of share capital 股本额
^L}fj$
amount of sums assured 承保款额
N\b%+ vR amount of variation 变动幅度
hl}@ha4' amount of vote 拨款数额
.QX|:]|n amount payable 应付款额
=&?}qa(P amount receivable 应收款额
-D DH)VO Amsterdam Stock Exchange 阿姆斯特丹证券交易所
+f/G2qY!t analysis 分析
D&_Ir>"\ ancillary risk 附属风险
2b+cz annual account 周年帐目；周年帐目报表；年度决算；年结
OD5c,IkWB annual accounting date 年结日期
kOR5'rh annual allowance 每年免税额；年积金；年度津贴；年津
oj*5m+:>a annual balance 年度余额
t{?U NW annual disposable income 每年可动用收入
%v=z|d5-3 annual estimates 周年预算
vU Bk oC2Q annual fee 年费
sl^i%xJ|l' annual general meeting 周年大会
yv| |:wZC annual growth rate 年增率；每年增长率
w^N xR , annual long-term supplement 长期个案每年补助金
TTcMIMyLT annual pensionable emolument 可供计算退休金的年薪
zt{?Nt b annual report 年报
_U)BOE0o Annual Report on the Consumer Price Index 《消费物价指数年报》
K~**. NF-n annual return 周年报表；周年申报表；每年报税表格
!J
")TP= Annual Return Rules 《周年报表规则》
H
<1 g annual review of consumer prices 每年消费物价回顾
Gy0zh|me annual roll-forward basis 逐年延展方式
Z#.J>_u
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D%k%k g0, annual statement 年度报表；年度决算表
vtw{
A} 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
g[fCvWm#d annuitant 年金受益人
[.;$6C/? annuity 年金
FEgM4m.(G< annuity contract 年金合约
IT&
U%hw annuity on human life 人寿年金
n1K"VjZk antecedent debt 先前的债项
g(xuA^~J ante-dated cheque 倒填日期支票
cl4`FU anticipated expenditure 预期开支
5]c mDk anticipated net profit 预期纯利
[?u iM^& anticipated revenue 预期收入
}R5>j a0 anti-inflation measure 反通货膨胀措施
*qKPZb~ anti-inflationary stance 反通货膨胀立场
<)c/PI[j apparent deficit 表面赤字
{U8Sl. apparent financial solvency 表面偿债能力
9ui_/[K apparent partner 表面合伙人
QXx<Hi^ / application for personal assessment 个人入息课税申请书
nTO,d$!Kp application of fund 资金应用
/h'V1zL# application to release as liquidator and to destruct the books of accounts and documents
k&|L"N|w 申请免除清盘人职务及毁灭帐簿与文件
qk~ ni8 appointed actuary 委任精算师
B$A`- appointed auditor 委任核数师；委任审计师
Lf _`8U x appointed trustee 委任的受托人
8 _0j^oh appointer 委任人
wN/d
J apportioned pro rata 按比例分摊
o>x*_4[ apportionment 分配；分摊
r@L19d )J Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Q?Vq/3K; apportionment formula 分摊方程式
KK" uSC apportionment of estate duty 遗产税的分摊
nxH=Ut7{ appraisal 估价；评估
{8D`A;KD appreciable growth 可观增长
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b_ appreciable impact 显着影响
uP bvN[~t appreciable increase 可观增长
dr3#?% appreciation 增值；升值
5 {cbcuG appreciation against other currencies 相对其他货币升值
i -Ck:-J appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4Z >KrFO appreciation tax 增值税
nQ >?{" appropriation 拨款；拨用；拨付
Dp|y&x! appropriation account 拨款帐目
T7vilfO5G Appropriation Bill 拨款法案
u50 o1^<X appropriation-in-aid system 补助拨款办法
" O1\]"j approved assets 核准资产
bL\ab approved basket stock 认可一篮子证券
O 'y8[< approved budget 核准预算
"PH}\Dl= approved charitable donation 认可慈善捐款
O#}T .5 t approved charitable institution 认可慈善机构
E
O^j,x g approved currency 核准货币；认可货币
/Zw^EM6c approved estimates 核准预算
3'WJx=0? approved estimates of expenditure 核准开支预算
]kUF>W p approved overseas insurer 核准海外保险人
$(pzh:| approved overseas trust company 核准海外信托公司
*gMo(-tN approved pooled investment fund 核准汇集投资基金
n Dx}6}5) approved provident fund scheme 认可公积金计划
<PL9 4 approved provision 核准拨款
Sw HrHj approved redeemable share 核准可赎回股份
V'(yrz! approved regional stock 认可地区性证券
d*80eB9P approved retirement scheme 认可退休金计划
/IS_-h7>XS approved subordinated loan 核准附属贷款
^g/ arbitrage 套戥；套汇；套利
L+y}hb
r arbitrageur 套戥者；套汇者
&P 'cf|KI arbitrary amount 临时款项
(VeX[*}I arrangement 措施；安排；协定
b4%sOn, arrears 欠款
u*:B 9E arrears of pay 欠付薪酬
A?[06R5E# arrears of revenue 逾期未收税款；逾期未收的帐项
!}7FC>Cx articles of association 组织章程；组织细则；组织章程细则
z0[_5 Cm/ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
u|prVzm\m ascertainment of profit 确定利润
5tUp[/]pl "Asia Clear" “亚洲结算系统”
h ^ wu8E Asia Commercial Bank Ltd. 亚洲商业银行有限公司
>t_5( K4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5e tbJ k Asian Development Fund [ADF] 亚洲发展基金
#(6^1S%
Asian dollar bond 亚洲美元债券
%5<uQc9 Asian dollar market 亚洲美元市场
]hY'A>4Uq Asian dollar rate 亚洲美元利率
?;NC (Z, Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
aps R26\^ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
G3O`r8oZcJ asked price 沽盘；喊价；索价；卖方报价
Gs^hqT; h assessable income 应评税入息
Wj0=cIb assessable loss 应评税亏损
n[$b k_S assessable profit 应评税利润
|HhqWja assessable value 应评税值
82ay("Z Y assessed profit 估定利润
HD^ Ou5YB assessed value 经评估价值
A2 'W assessment 评税；评定；估价；评税单
:^~I@)"ov assessment number 评税编号；估价编号
+[386 assessment of additional tax 补加税评税
7,0^|P assessment of performance 业绩评估；实绩评价
G&qO{" Js Assessor 评税主任
tKtKW5n~ asset price bubbles 资产价格泡沫
F *" "n asset-backed securities 具资产保证的证券
w yF' B assets accretion 资产增值
+u +|9@ assets and liabilities 资产与负债
l* C> assets betterment statement 资产递增表；资产改进表
^Pqj*k+F assets lending 实物放款；有抵押贷款
z7B>7}i- assets of the company passing on the death 死者去世时转移的公司资产
'%U'%' ) assets pledged as security for liabilities 用作负债抵押的资产
WE;QEA / assets portfolio 资产投资组合
MDkcG"O assets price 资产价格
_XLGXJ[B assets quality 资产质素
J^t-p U assets realization 资产变现
.W4P/P w' assets refinancing arrangement 资产再集资安排
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w\Q assets securitization 资产证券化
mO];+=3v8 assets situated outside Hong Kong 在香港以外地方的资产
39
D!e & assets stripping 削减资产；拆卖资产
Cu*+E%P9` assets value 资产值
CG@3z@*?. assignee 承让人
BP gY_f assignment 转让；转让书；转让契
45g:q assignment of interest 权益转让
!h\.w9o[ assignment of letters patent and trade mark 专利证书及商标转让
2>%|PQ assignment of property 物业转让；物业转让书
?\|QDJXY assignment right 转让权
ZBw]H'sT assignor 转让人
7.V'T=@x3) associate 有联系的人；有关连人士；相联者；合伙人；联系人
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)"\f/, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
SrlTwcD associate member 附属会员
5Ii`|?vg associated body corporate 相联法人团体
1%Yd ] 1c( associated company 相联公司；联属公司
-*`7Q'}% associated corporation 相联法团
)F e6>tE Association of Chartered Certified Accountants [ACCA] [United Kingdom]
GWb=X cx 公认会计师公会〔英国〕
&<??,R14 Association of Futures Exchange Brokers 香港期货经纪协会
']Q4SB"q Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!4"(>Rnw association of underwriters 承保人组织
QH z3 assumption of control 接管
X/< zxM assurance 担保；保险；转易；转易书
~SKV% assurance of interest 权益的转易
.`./MRC at 19XX price 按一九ＸＸ年价格计算
1Q[I $=- F at a discount 按赔价计算；按贴水价格计算；打折扣
"cJ))v-' at a premium 按溢价计算；按升水价格计算
;U+4! N at call 通知付款；按通知
QT\||0V~p at constant market price 按固定市价计算
..FEyf at constant price 按固定价格计算
$7 J9Yzp?L at cost 按成本计算
2HA-q),6 at current market price 按当时市价计算；按现时市价计算
{owXyQ2mK at current price 按当时价格计算；按现时价格计算
rl Uo# at factor cost 按要素成本计算；按生产要素成本计算
"AN*2)e4 at money-of-the-day price 按付款当日价格计算
o2AfMSt. at or better 按指定或较佳价位〔买卖指令〕
kwI[BF at par 按面值计算；平价
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:+H_L at sight 见票即付
hA'i|;|ZYc at the close 按收市盘
^/'z U, at the opening 按开市盘
1 8*M attestation 见证；见证条款
*dmB Ji } at-the-money option 平价期权
SX/ E@vYb attorney 受权人；受托代表人
OKW}8 qM attornment 新拥有人承认书
z @za9U`6i attributable profit 可归属利润
nZ tMF%j' attributable share value 可归属股份价值
e 3o?=; Auckland Stock Exchange 奥克兰证券交易所
zx #HyO[a auction 拍卖
mVaWbR@H S auctioneer 拍卖商
bC a%$ audit 审计；核数
kZb #k# Audit Commission 审计署
Z;v5L/; Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'dXGd.V7u 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〕
K_SURTys audit review 帐目审查
3@}rO~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
z D "n7; audited account 审计帐目；经审计的帐目
L0lqm0h audited annual account 经审计的周年帐目
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* &E ~ g audited balance sheet 经审计的资产负债表
RpmO g
auditor 核数师；核数主任；审计师
P y@/\V auditor's certificate 核数师证明书；审计师证明书
.z+S @s[O auditor's report 核数师报告；审计师报告
gWK[%.Jnw Aussie bond 澳元债券
8]@$7hy8 austerity budget 紧缩预算
G'#f*) f Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4D'AAr57 Australia All Ordinaries Index 澳洲所有普通股票指数
)6!ji]c
N Australian Dollar [AUD] 澳元
o;[?b'\[d Australian Options Market 澳大利亚期权市场
PTS
dW~3 Australian Securities Commission 澳洲证券事务监察委员会
=Ch^;Wyt Australian Society of Certified Practising Accountants 澳洲执业会计师公会
8-|| Nh Australian Stock Exchange 澳大利亚证券交易所
uM"_3je{W2 Austrian Schilling [ATS] 奥地利先令
DXI{ jalL authentication 认证；鉴证
`erKHZ]S authority to purchase 委托购买证；委购书
C@o8C%o authorization 认可；核准；授权；授权书
#Sc9&DfX authorization by direction 指示授权
i)!2DXn authorization by instruction 指令授权
z=FOymv C authorization by warrant 令状授权
mb\"qD5 authorization of unit trust 单位信托的认可
Svicw`uX0 authorized agent 指定代理人
`1`Qu! authorized capital 法定资本
969Y[XQ authorized clerk 出市员
GQH15_ authorized dealer 认可交易商
.&i_~?1 [N authorized financial institution 认可财务机构
v\Y8+dD authorized fund 认可基金
zJ*(G_H authorized fund house 获授权的基金公司；认可基金公司
9$q35e authorized institution 认可机构
M\_I Qj authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ieap authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
VbI$#;:[7 authorized insurer 获授权保险人；获认可承保人
|Cm6RH$( authorized investment 特准投资项目
o#K*-jOfiH authorized person 获授权人
,{C
hHnJ%# authorized representative 获授权代表
<B&vfKO^h authorized share capital 法定股本
Nsf>b 8O automated quotation system 自动报价系统
~ K/_51O' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
`B$rr4 _ 自动交易系统〔香港期货交易所有限公司〕
`s8o2"12 automatic adjustment mechanism 自动调整机制
}vX iq T automatic adjustment system 自动调整系统
?E}9TQ Automatic Clearing House 自动票据交换所
-UoTBvObAm automatic exchange rates accumulation system 自动化汇率累集系统
]r\FC\n6e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
: Tcvj5 automatic teller machine [ATM] 自动柜员机
BUs={ "P a autopay 自动转帐
po!bRk[4 available assets 可用资产
Z mc" available fiscal reserve 现存财政储备
l`<1Y| available profit 可用利润
egmNX't6f5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;XIDu6 average 平均；平均数；海损
IZ_?1%q>} average basic salary 平均基本薪金
O))YJh"'_ average consumer expenditure 平均消费开支；一般消费开支
#&}j'oD|N average cost 平均成本
{ePtZ yo0 average cost of land production 增辟土地平均成本
vR7S ! average daily turnover 平均每日成交额
^M)+ 2@6 average daily wage rate 平均每日工资率
7G+E+A5o& average expenditure pattern 平均开支模式
K>vi9,4/ks average growth rate 平均增长率
$%6.lQ average net fixed assets 固定资产平均净值
#LR.1zZ average of relatives 相对价格平均数
k`((6 average price 平均价格
Q ~f mVWq average propensity to consume 平均消费倾向；一般消费倾向
Ge`PVwn average propensity to save 平均储蓄倾向；一般储蓄倾向
oZ_,WwnE average rate 平均率
LzQOzl@z average revenue 平均收入；平均收益
5AK@e|G$w average stock 平均库存；平均存货
o1Krp '* average yearly rent 平均年租
z 2lT4SAv+ avoidance of double taxation 避免双重课税
JT! Cb$! avoidance of tax 避税
