A:
< "<Mbbp A share Ａ股；甲类股份
5?Bc
Y ; abatement of tax 减税；减扣免税额
)IQ* ABN AMRO Bank N.V. 荷兰银行
Rq) 0i}F above-the-line expenditure 线上项目支出；经常预算支出
M&r2 :Whk above-the-line receipt 线上项目收入；经常预算收入
Q8p=!K ABSA Asia Limited 南非联合亚洲有限公司
1!vPc93 $$ absolute change 绝对数值变更
2gt+l?O<PS absolute expenditure 实际开支
~8T F*3[}[ absolute guideline figure 绝对准则数字
%dc3z"u absolute interest 绝对权益
N#4N?BBP" absolute order of discharge 绝对破产解除令
+=7:4LFOL absolute profit margin 绝对利润幅度
;+sl7qlA4 absolute value 实值；绝对值
|XRImeF'd absolutely vested interest 绝对既得权益
6O pa{] absorbed cost 已吸收成本；已分摊成本
Av o|v> absorption 吸收；分摊；合并
N>0LQ
MI absorption rate 吸收率；摊配率；分摊率
z Ct\o ACB Finance Limited 亚洲商业财务有限公司
>L gVj$Z acceptable form of reciprocity 合理的互惠条件
+Gow5-( acceptable rate 适当利率；适当汇率
Oa !
m
acceptance agreement 承兑协议
@D~B{Hg acceptance for honour 参加承兑
`z9J`r= I acceptor 承兑人；接受人；受票人
%]!adro~ acceptor for honour 参加承兑人
& iqw!
ud accident insurance 意外保险
L;S}s, 2x Accident Insurance Association of Hong Kong 香港意外保险公会
3+ =I;nj accident insurance scheme 意外保险计划
*:g_'K"+ accident year basis 意外年度基准
b0rX QMu accommodation 通融；贷款
pLnB)z? accommodation bill 通融票据；空头票据
?DPHo)w accommodation party 汇票代发人
?sXG17~Bm account balance 帐户余额；帐户结余
:Xfn@>;3ui account book 帐簿
dF W.}"^c account collected in advance 预收款项
)u*^@Wo account current book 往来帐簿
T/l1qcf`wT account of after-acquired property 事后取得的财产报告
hJ f2o account of defaulter 拖欠帐目
H= p`T+ account payable 应付帐款
2/B )O)#ls account payee only [A/C payee only] 只可转帐；存入收款人帐户
L&kr {7q account receivable 应收帐款
5dl,co{q account receivable report 应收帐款报表
Q =#I9- account statement 结单；帐单；会计财务报表
?qmp_2:WU account title 帐户名称；会计科目
L%t@,O#, accountant's report 会计师报告
[| RjHGf Accountant's Report Rules 会计师报告规则
(RE2I accounting and auditing procedure 会计与审计程序；会计与核数程序
_w!a`w*3 Accounting Arrangements 《会计安排》
6ZOy&fd,Ty accounting basis 会计基础
d(;4`kd*N accounting by Official Receiver 破产管理署署长呈交的帐目
U]R~ gy}# Accounting Circular 《会计通告》
I[d]!YI}F accounting class 会计类别
s_[ VHPN accounting date 记帐日期；会计结算日期
fDh] tua accounting for money 款项核算
z wk.bf>m Accounting Officer 会计主任
<+v{GF #R accounting period 会计报告期；会计期
QR0(,e$Dl accounting policy 会计政策；会计方针
jVWK0Zba accounting practice 会计惯例
3^,QI G accounting principle 会计准则
5M F#&v accounting record 会计记录
2S ~R ! accounting report 会计报告
|(%zb \#9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4w 93}t.z Accounting Society of China 中国会计学会
r. yK, accounting statement 会计报表
O
)d[8jw" accounting system 会计制度；会计系统
C vDxq:x accounting transaction 会计事项；帐务交易
`@Oa lg accounting treatment 会计处理
w7TJv4_ accounting year 会计年度
=(o']Zaa A accretion 增值；添加
=&nW~<- v accrual 应计项目；应累算数目
Z Zxk]D< accrual basis 应计制；权责发生制
,$lemH1d accrual basis accounting 应计制会计；权责发生制会计
WsGths+[ accrue 应累算；应计
iE].&>w accrued benefit 应累算利益
!t#F/C accrued charges 应计费用
B?bW1 accrued cumulative preference share dividend 应累算的累积优先股股息
viX
+|A4gJ accrued expenses 应累算费用
|nUl\WRd\ accrued interest payable 应付利息；应计未付利息
";SiL {Z accrued interest receivable 应收利息；应计未收利息
JRa q!/[( accrued right 累算权益
1q7tiMvV- accruing profit 应累算的利润
% Zjdl accumulated fiscal reserve 累积财政储备
#5} wuj%5 accumulated profit 累积利润；滚存溢利
Vv p[P > accumulated reserve 累积储备
~f\G68c accumulation of surplus income 累积收益盈余
(Z] HX@"{J acquired assets 既得资产
>l']H*&B< acquisition 收购；购置；取得
zi@]83SS# acquisition cost 购置成本
$g0+,ll[6 acquisition expenses 购置费用
V!_71x\-Q acquisition of 100% interest 收购全部股权
saf&dd acquisition of control 取得控制权
q*7<)VwI acquisition of fixed assets 购置固定资产
942lSyi x acquisition of shell “买壳”
] }|byo acquisition price 收购价
hVUh0XeO act of God 天灾
yw-8#y acting partner 执事合伙人
E
H:T active market 买卖活跃的市场；交投畅旺的市场；旺市
nI.x active partner 积极参与的合伙人
!9Z r;K~\ active trading 交投活跃
dP ?Ge} actual circulation 实际流通
\_V-A f{6 actual cost 实际成本
"\C$ actual expenditure 实际开支；实际支出
@mP]*$00 actual income 实际入息；实际收入；实际收益
*iBTI+"] actual market 现货市场
O/s $SX%g actual price 现货价；实际价格
^zzP. actual profit 实际利润
JF&$t} actual quotation 实盘；实际价位；实际报价
}o4N<%/+ actual year basis 按实际年度计算
EP'h@zdz actuals 实货
i':ydDOOHA actuarial investigation 精算调查
U4f5xUY0) actuarial principle 精算原则
!G^L/?z3 actuarial report 精算师报告
lGwl1 ,= Actuarial Society of Hong Kong 香港精算学会
`nM/l @ actuarial valuation 精算师估值
R'EUV0KX>Y actuary 精算师
,YTIC8qKr ad referendum agreement 暂定协议；有待覆核的协定
y&} E~5O ad valorem duty 从价税；按值征税
A1'hlAGF ad valorem duty system 从价税制
3vhnwDcK ad valorem fee 从价费
%~L>1Sh tU ad valorem tariff 从价关税
61puqiGG^ additional allowance 额外免税额
|(5W86C,ju additional amount for unexpired risk 未过期风险的额外款额
k.("3R6v : additional assessable profit 补加应评税利润
\PDd$syDA additional assessment 补加评税
xh7c VE[UM additional commitment 额外承担
\^ghd U additional commitment vote 额外承担拨款
T c8 un. additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(py]LB Z additional dependent parent allowance 供养父母额外免税额
7K)6^r^ additional provision 额外拨款
d
;vT ~; additional stamp duty 附加印花税
t`*! w|}(1 additional tax 补加税罚款；补加税款
yFDv6yJ. Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
=mA: ctu~v adjudged bankrupt 被裁定破产
l @^3Exwt adjudicated bankrupt 裁定破产人
y_\p=0t8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
% K(<$! adjudication of bankruptcy 裁定破产；宣告破产
^Wxad?@ adjudication of insolvency 裁定无力偿还债务
f$NM M
>z adjusted actual 经调整的实数；调整后的实数
*`ZH` V adjusted current assets 经调整的流动资产；调整后的流动资产
T] 2q?; N adjusted figure 经调整的数字；调整后的数额
iw*Nq,( adjusted liabilities 经调整的负债；调整后的负债
m[j70jYe adjusted loss 经调整的亏损；调整后的亏损
M\yT).>z adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
pZ/>[TP(%F adjusted profit 经调整的利润；调整后的利润
^G6RjJxqp8 adjusted surplus 经调整的盈余额；调整后的盈余额
Yjx|9_|Xn adjusted value 经调整的价值；调整后的价值
jqPkc28 adjustment 调整；修订；理算〔保险〕
_.L4e^N&UO adjustment centre 调剂中心
gy&[?m6M= adjustment lag 调整过程的时间差距；调整时差
@V03a
)6,h adjustment mechanism 调整机制
)M)7"PC adjustment of loss 亏损调整
31/Edd"] adjustment process 调整过程；调整程序
*S/_ i-ony adjustment range 调整幅度
5 ~TdD6} administered exchange rate 受管制汇率
V}\~ugN)y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BJ% eZ. administration expenses 行政费用
Mbjvh2z administration fee 手续费；行政费
cJ54s } administration in bankruptcy 破产管理
4~B>
9<$e> administration order 遗产管理令
+nJUFc administrator 管理人；遗产管理人
7b<yVP;{ administrator of the estate 遗产管理人
E9;|'Vy<E admission of debt 债项承认书
=}.EY iD admission of proof 接纳债权证明
CiB%B`,N advance 放贷款项；垫付款项；预支款项；预付款项
;3' .C~ advance account 暂支帐目；预付款帐户
qh`t- advance compensation 预付补偿金
Th=eNL] advance from shareholder 股东垫款
r#XT3qp$d advance pending reimbursement 预支以待日后付还
hZ.Z3`v70 advanced economy 先进经济体系
.k,kTr$ S advancement 预付；预付财产
Q=]w !I\ advances warrant 垫款令
9/nn)soC3 advancing 贷出
l5"OIq adverse balance 逆差
#-bA[eQV adverse exchange 逆汇
7}X[
4("bB advertisement addressed to shareholders 在报章刊登的致股东通告
b,C aWg advice for collection 托收通知书
P>Ez'C advice of drawing 提款通知书；汇票通知书
%Ah^E$&n2 advice of payment 付款通知
Z l*X?5u Advisory Committee [Securities and Futures Commission]
xP [ n 谘询委员会〔证券及期货事务监察委员会〕
mya_4I
m Advisory Committee on Diversification 经济多元化谘询委员会
p`l0?^r
c" affidavit 誓章；遗产申报誓章
lyGhdg Wc affidavit of no receipt 述明无收款的誓章
7 8/Zk}I] affiliate 联号；联营公司；附属公司
w u)w affiliated company 附属公司；联号；联营公司
E@ESl0a; affirmation [estate duty] 非宗教式宣誓〔遗产税〕
ho$ +L affordability 负担能力
/oriW;OF African Development Bank [AfDB] 非洲开发银行
t2l S
~l) after-acquired property 事后取得的财产
0PWg;>^' after-hours dealing 市后交易
2o'Wy after-tax profit 税后盈利；税后利润；税后溢利
62Z#Y Q}x agency agreement 代理协议
#W|'1
OX4 agency expenses 代理机构的开支
)'~6HO8Z agency fee 代理费
+u3=dj"[ Agency Law 《代理法》
- :na: Vsi agent 代理人；承销人
v61[ .oS agent of company 公司代理人
v&=gF/$ agent's fee 代理人费；经纪费
} q$ WvY/ aggregate 总计；总数；总体数字
<>8W Qn,K aggregate amount 总款额；总额
^pYxKU_O aggregate assets and liabilities 总体资产与负债
9pX&ZjYP- aggregate at constant price 按固定价格计算的总体数字
lR(+tj)9uO aggregate demand 总需求
TTKs3iTXz aggregate gross position 总持仓量
Ba!J"b] aggregate limit 总限额
PBp^|t]E> aggregate of salaries tax 合计薪俸税
7:2WgL o aggregate performance 总体表现；总体业绩
)/wk ( O+ aggregate supply 总体供应
?W )A aggregate surplus 总盈余
hK_LEwd; aggregate total 整体总额
%;rHrDP(> aggregate value 总值；合计价值
Gy6l<:; aggregated basis 合计基准
`-p:vq` aggregated net chargeable income 合计应课税入息实额
nYX@J6! aggregation 合并计算；合计；总和
0`[wpZ aggregation of incomes of husband and wife 夫妇入息合并计算
eb =D/ aggregation of property 财产的总和
+w+} b^4 agio 差价；贴水
d&+h}O 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》
LRNh@g4ei Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
LL3#5AA"k| 《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>DNG|. Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
{\:{[{qF 《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》
;oy-#p>N% Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
; ShJi 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)s%[T-uKi agreement for a settlement 授产协议
i*@< y/&' agreement for assignment 转让协议
)3>hhuaa agreement for sale 售卖协议；买卖协议
<psZQdH agreement for sale and purchase 买卖协议
4x 8)gE agreement for the payment of interest 支付利息协议
~ V\D|W9 agreement for the repayment of money 还款协议
w.\&9]P3~ agreement of reinsurance 再保险协议
n\^Tq<] a Agricultural Bank of China 中国农业银行
\Ol kM< air passenger departure tax 飞机乘客离境税
3 U7 *>H Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ybY]e; v*O airport tax 机场税
'co V^~qy alcohol duty 酒精税
Bi
@2 alienation 让与；让渡；转让
d2H|LMhJ alimony 生活费；赡养费
R5X.^u All Ordinaries Index [AOI] 所有普通股指数
Yi$vg all risks 全险；综合险
-De9_0#R All Sales Record for Stock Market 《股票市场成交报告》
!X;1 } Allied Capital Resources Limited 新联财务有限公司
@n{JM7ctJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
w t iny,6 allocation letter 拨款信件
"gDb1h)8 allocation of fund 分配款项；预留款项
!& z(:d allocation of profit 利润分配；溢利分配
j,"@?Wt7 allocation warrant 拨款令
USM 4r!x allotment 分配；配股
1$p2}Bf {n allotment notice 股份配售通知；配股通知
(q(~de allotment of shares 股份分配
]Ccg` AR{ allowable 可获宽免；免税的
JYW)uJ allowable business loss 可扣除的营业亏损
\cUC9/
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f7X6fr< allowance 免税额；津贴；备抵；准备金
NbU [l allowance for debts 债项的免税额
TjwBv6h allowance for depreciation by wear and tear 耗损折旧免税额
fR*q?, allowance for funeral expenses 殡殓费的免税额
z$?~Y(EY allowance for inflation 为通货膨胀而预留的款项；通胀准备金
\uza=e allowance for repairs and outgoings 修葺及支出方面的免税额
/XzH?n/{R allowance to debtor 给债务人的津贴
|4 uWh alteration of capital 资本更改
ucG@?@JENm alternate trustee 候补受托人
YTexv;VNb| amalgamation 合并
mg$]QnbAnH ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
nh!a)]c[ ambit of charges 征税范围；收费范围
n8" . XS amended valuation 经修订的估值
|~X ;1j! American Commodities Exchange 美国商品交易所
(K)] qNH American Express Bank Limited 美国运通银行
!AKg m'Nw American Stock Exchange 美国证券交易所
JU^lyi! amortization 摊销
,Qe?8En[ amount due from banks 存放银行同业的款项
ih P|E,L=L amount due from banks abroad 存放海外银行同业的款项
4:d H] amount due from holding companies 控股公司欠款
ng_^ amount due from local banks 存放本港银行同业的款项
_U
|>b> amount due to banks 银行同业的存款
t\%HX.8[;% amount due to banks abroad 海外银行同业的存款
R}4So1 amount due to holding companies 控股公司存款
q g L aa amount due to local banks 本港银行同业的存款
p%*%n3bw amount due to outport banks 外埠银行同业的存款
" 6u s#T amount for note issue 发行纸币的款额
/.o^R6 amount of bond 担保契据的款额
|!"`M Iw, amount of consideration 代价款额
-wSg2'b4E amount of contribution 供款数额
X@LRsg amount of indebtedness 负债款额
SVB \ amount of principal of the loan 贷款本金额
EioB%f3 amount of rates chargeable 应征差饷数额
Vc2A amount of share capital 股本额
6u7?dG'4 amount of sums assured 承保款额
or';A'k amount of variation 变动幅度
@++.FEf amount of vote 拨款数额
pnbIiyV amount payable 应付款额
V I'hb'2 amount receivable 应收款额
2L} SJU k* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
f=mZu1(FZ analysis 分析
t_qNq{ ancillary risk 附属风险
8F&=a,ps[ annual account 周年帐目；周年帐目报表；年度决算；年结
BC&9fr annual accounting date 年结日期
X .5aMm annual allowance 每年免税额；年积金；年度津贴；年津
%
<q w annual balance 年度余额
3T!lA annual disposable income 每年可动用收入
=yyp?WmC8 annual estimates 周年预算
'zGo?a annual fee 年费
}`,t$NV` annual general meeting 周年大会
UmclTGn annual growth rate 年增率；每年增长率
H
s"HID annual long-term supplement 长期个案每年补助金
yX0dbW~@y annual pensionable emolument 可供计算退休金的年薪
NwG= <U* annual report 年报
6w(6}m.L^ Annual Report on the Consumer Price Index 《消费物价指数年报》
9)gC6 IiW annual return 周年报表；周年申报表；每年报税表格
30.@g[~ Annual Return Rules 《周年报表规则》
mM-8+ H?~b annual review of consumer prices 每年消费物价回顾
y10h#&k annual roll-forward basis 逐年延展方式
cQ" ~\ annual salary 年薪
8peDI7[| annual statement 年度报表；年度决算表
(Yis:%c\! Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
.On|uC)! annuitant 年金受益人
\,7}mdQSv annuity 年金
LM-J !44 annuity contract 年金合约
bdibaN-h annuity on human life 人寿年金
A' /KUi antecedent debt 先前的债项
:E@3Vl#U ante-dated cheque 倒填日期支票
3T}izG] anticipated expenditure 预期开支
JMz;BAHT anticipated net profit 预期纯利
f' aVV ! anticipated revenue 预期收入
= <X?sj5 anti-inflation measure 反通货膨胀措施
[zlN !.Z anti-inflationary stance 反通货膨胀立场
u( wGl_ apparent deficit 表面赤字
nx^]>w apparent financial solvency 表面偿债能力
F>- B 3x apparent partner 表面合伙人
NX/;+ { application for personal assessment 个人入息课税申请书
r;Gi+Ca5 application of fund 资金应用
%JHGiCv| application to release as liquidator and to destruct the books of accounts and documents
V8HnUuz 申请免除清盘人职务及毁灭帐簿与文件
/`6ZAo m9 appointed actuary 委任精算师
5i1>I=N appointed auditor 委任核数师；委任审计师
|*'cF-lp6v appointed trustee 委任的受托人
bV$) !]V appointer 委任人
0 DmMG apportioned pro rata 按比例分摊
we;G]`@? apportionment 分配；分摊
U F<uU-C" Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
L?Qg#YSd ~ apportionment formula 分摊方程式
]zQo> W$ apportionment of estate duty 遗产税的分摊
%_{tzXim appraisal 估价；评估
Qz z W x2 appreciable growth 可观增长
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~ y5j appreciable impact 显着影响
k-HCeZ appreciable increase 可观增长
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Q`QX`# appreciation 增值；升值
rZfN +S,g appreciation against other currencies 相对其他货币升值
j|/]#@Yr appreciation of the exchange value of Hong Kong dollar 港元汇值上升
-R% <.]fJ appreciation tax 增值税
hvuIxqv !y appropriation 拨款；拨用；拨付
,^x4sA[/ appropriation account 拨款帐目
KA){''>8 Appropriation Bill 拨款法案
z-LB^kc8oQ appropriation-in-aid system 补助拨款办法
_jNj-)RB_ approved assets 核准资产
'C:>UlzLy approved basket stock 认可一篮子证券
W0k0$\iX approved budget 核准预算
C #t'Y* approved charitable donation 认可慈善捐款
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approved charitable institution 认可慈善机构
niqN{ approved currency 核准货币；认可货币
HVP"A3}KC approved estimates 核准预算
&s$(g~ 4gC approved estimates of expenditure 核准开支预算
T.We: ,{ approved overseas insurer 核准海外保险人
zD(`B+ approved overseas trust company 核准海外信托公司
3$m4q`J approved pooled investment fund 核准汇集投资基金
GF>' \@T h approved provident fund scheme 认可公积金计划
lNL6M%e$Q approved provision 核准拨款
qnoNT%xazo approved redeemable share 核准可赎回股份
=Uj-^qc E approved regional stock 认可地区性证券
u6MzRC approved retirement scheme 认可退休金计划
B';6r4I- approved subordinated loan 核准附属贷款
wQiX <)O arbitrage 套戥；套汇；套利
ooV3gj4 arbitrageur 套戥者；套汇者
}yJ$SR]t arbitrary amount 临时款项
CWNx4)ZGw arrangement 措施；安排；协定
:^fcC[$K arrears 欠款
6X\ 2 GC9 arrears of pay 欠付薪酬
qqu.EE arrears of revenue 逾期未收税款；逾期未收的帐项
;+tpvnV;] articles of association 组织章程；组织细则；组织章程细则
{O,{ c\ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Q^q1 ns;r ascertainment of profit 确定利润
K,e w >U "Asia Clear" “亚洲结算系统”
x)JOClLr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
}Y*VAnY6; Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
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e;kI Asian Development Fund [ADF] 亚洲发展基金
<]T` 3W9 Asian dollar bond 亚洲美元债券
#fL8Kq Asian dollar market 亚洲美元市场
sv uq gSn Asian dollar rate 亚洲美元利率
ylB7* >[ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Qhw^S* Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
/MF! GM asked price 沽盘；喊价；索价；卖方报价
Ga^Zb^y assessable income 应评税入息
kdC P assessable loss 应评税亏损
%uoQ9lD' assessable profit 应评税利润
Rt{B(L.?< assessable value 应评税值
IZ m(`b;t^ assessed profit 估定利润
:M cu assessed value 经评估价值
6}(J6T46M[ assessment 评税；评定；估价；评税单
#! $GH_ assessment number 评税编号；估价编号
Ik[ s assessment of additional tax 补加税评税
LS5vW|]w assessment of performance 业绩评估；实绩评价
k $f Gom Assessor 评税主任
9 Li%K OY asset price bubbles 资产价格泡沫
r 3M1e+'fc asset-backed securities 具资产保证的证券
cwuO[^ S} assets accretion 资产增值
0UH*\<R assets and liabilities 资产与负债
$rhgzpZ!X_ assets betterment statement 资产递增表；资产改进表
nD0}wiL{ assets lending 实物放款；有抵押贷款
#!9S}b$ assets of the company passing on the death 死者去世时转移的公司资产
rx5B=M assets pledged as security for liabilities 用作负债抵押的资产
7-~Q5Kr. assets portfolio 资产投资组合
$&=p+ assets price 资产价格
&%2*Wu; assets quality 资产质素
xESjM1 A) assets realization 资产变现
Ic{F*nnM assets refinancing arrangement 资产再集资安排
SR8qt z/V assets securitization 资产证券化
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/4 assets situated outside Hong Kong 在香港以外地方的资产
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-+ assets stripping 削减资产；拆卖资产
"iM~Hy assets value 资产值
a2f^x@0k assignee 承让人
-3&G"hfK assignment 转让；转让书；转让契
qTB$`f'|$ assignment of interest 权益转让
t9_E$w^U assignment of letters patent and trade mark 专利证书及商标转让
J j= ; assignment of property 物业转让；物业转让书
te W6;O_ assignment right 转让权
zi'Jr)n assignor 转让人
IF +i 3#$ associate 有联系的人；有关连人士；相联者；合伙人；联系人
e * Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
lg}HGG associate member 附属会员
6 8iV/ 7 associated body corporate 相联法人团体
Dl&GJ`&:p associated company 相联公司；联属公司
;+I/ I9~ associated corporation 相联法团
: 5U"XY x@ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
BYM3jXWi0v 公认会计师公会〔英国〕
&5%dhc4&!& Association of Futures Exchange Brokers 香港期货经纪协会
y#<MV H Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
C N2_bz association of underwriters 承保人组织
,WQ^tI=O assumption of control 接管
M|[ZpM+ assurance 担保；保险；转易；转易书
7$k8%lI;> assurance of interest 权益的转易
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xS at 19XX price 按一九ＸＸ年价格计算
$ >R(W=Q at a discount 按赔价计算；按贴水价格计算；打折扣
}K(o9$V ^! at a premium 按溢价计算；按升水价格计算
d"U(`E=H9 at call 通知付款；按通知
*RR[H6B^]X at constant market price 按固定市价计算
,&YTj> at constant price 按固定价格计算
#Y93 y\ at cost 按成本计算
e9^2,:wLB at current market price 按当时市价计算；按现时市价计算
)2Hff. at current price 按当时价格计算；按现时价格计算
[`Cq\m I-W at factor cost 按要素成本计算；按生产要素成本计算
3_`szl- at money-of-the-day price 按付款当日价格计算
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t6`N]?V at or better 按指定或较佳价位〔买卖指令〕
?G08[aNR at par 按面值计算；平价
H<ZU#U0FZf at sight 见票即付
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f(B<u at the close 按收市盘
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5cA8 at the opening 按开市盘
-Y:ROoFOZ attestation 见证；见证条款
~ ~8rI[/ at-the-money option 平价期权
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attorney 受权人；受托代表人
cUK\x2 attornment 新拥有人承认书
cg j.e attributable profit 可归属利润
fA^7^0![ attributable share value 可归属股份价值
fj 4^VXD Auckland Stock Exchange 奥克兰证券交易所
\N X Q auction 拍卖
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4|9Fj?? auctioneer 拍卖商
A CV ek audit 审计；核数
;t]|15]u Audit Commission 审计署
(tl}q3U Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_a+ICqR 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
^GYq#q9Q audit review 帐目审查
E/za @W Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
IbWPlbH audited account 审计帐目；经审计的帐目
:w?7j_p# audited annual account 经审计的周年帐目
V+w u audited balance sheet 经审计的资产负债表
C$#W{2x%6 auditor 核数师；核数主任；审计师
r(}nhU Q%E auditor's certificate 核数师证明书；审计师证明书
m1.B\~S3 auditor's report 核数师报告；审计师报告
aQcN&UA@ Aussie bond 澳元债券
/qxJgoa austerity budget 紧缩预算
rF'R >/H Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
4R +P Australia All Ordinaries Index 澳洲所有普通股票指数
98*x 'Wp Australian Dollar [AUD] 澳元
wq4nMY:# Australian Options Market 澳大利亚期权市场
00M`%c/ Australian Securities Commission 澳洲证券事务监察委员会
4^O w^7N? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2z98 3^ Australian Stock Exchange 澳大利亚证券交易所
^t78jf l Austrian Schilling [ATS] 奥地利先令
JJ l7JwSTW authentication 认证；鉴证
JfTfAq] authority to purchase 委托购买证；委购书
'; /84j-3F authorization 认可；核准；授权；授权书
7<yp"5><) authorization by direction 指示授权
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3 C "_$?y" authorization by warrant 令状授权
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<+K<,S authorization of unit trust 单位信托的认可
WOO%YU = authorized agent 指定代理人
)!C7bTv 4 authorized capital 法定资本
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p^ authorized clerk 出市员
"2mFC! authorized dealer 认可交易商
b%nkIP A authorized financial institution 认可财务机构
S\|^ULrH authorized fund 认可基金
:^G%57NX authorized fund house 获授权的基金公司；认可基金公司
O3ZM:,. authorized institution 认可机构
'\L0xw4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
l^,qO3ES authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/p$ =Cg[K authorized insurer 获授权保险人；获认可承保人
bm}+}CJ@#0 authorized investment 特准投资项目
_j 5N=I{U authorized person 获授权人
.&chdVcxyS authorized representative 获授权代表
h]P/KVqR. authorized share capital 法定股本
=xBT>h; automated quotation system 自动报价系统
,xj3w#`zaf Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
jvO3_Zt9 自动交易系统〔香港期货交易所有限公司〕
W^(Iw%ek automatic adjustment mechanism 自动调整机制
q5 ?L1 automatic adjustment system 自动调整系统
K_##-6> Automatic Clearing House 自动票据交换所
i>"dBJh]b automatic exchange rates accumulation system 自动化汇率累集系统
VV\Xb31J Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
=z-5 automatic teller machine [ATM] 自动柜员机
+@>:%yX autopay 自动转帐
*')Q {8` available assets 可用资产
!u %9;>T7 available fiscal reserve 现存财政储备
k<, u 0 available profit 可用利润
" <*nZ~nE) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
F 8 ?uQP8 average 平均；平均数；海损
~B*~'I9b* average basic salary 平均基本薪金
:;_# 5 average consumer expenditure 平均消费开支；一般消费开支
cdN/Qy average cost 平均成本
C1D !
V: average cost of land production 增辟土地平均成本
?k::tNv0 average daily turnover 平均每日成交额
$vqU|]J` average daily wage rate 平均每日工资率
s@ z{dmL average expenditure pattern 平均开支模式
0`Gai2\1@ average growth rate 平均增长率
N Z)b:~a average net fixed assets 固定资产平均净值
|f3U%2@ average of relatives 相对价格平均数
blmmm(|~| average price 平均价格
Lb^(E- average propensity to consume 平均消费倾向；一般消费倾向
u x# . :C| average propensity to save 平均储蓄倾向；一般储蓄倾向
($:y\,5(9I average rate 平均率
k%^<}s@ average revenue 平均收入；平均收益
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L3UlL average stock 平均库存；平均存货
UE{,.s average yearly rent 平均年租
}<.7 xz|V avoidance of double taxation 避免双重课税
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Jb?]n avoidance of tax 避税
