A:
o4WQA"VxM A share Ａ股；甲类股份
jL^@;"/XhC abatement of tax 减税；减扣免税额
czD" mI! ABN AMRO Bank N.V. 荷兰银行
2I }p X9 above-the-line expenditure 线上项目支出；经常预算支出
, 7Hyrx` above-the-line receipt 线上项目收入；经常预算收入
<n]P D;.4 ABSA Asia Limited 南非联合亚洲有限公司
v;o1c44; absolute change 绝对数值变更
iLuC_.'u= absolute expenditure 实际开支
}8Y! -qX absolute guideline figure 绝对准则数字
(vZ-0Ep} absolute interest 绝对权益
~ W8X g) absolute order of discharge 绝对破产解除令
Uc {m##! absolute profit margin 绝对利润幅度
s __xBY absolute value 实值；绝对值
sV
a0eGc absolutely vested interest 绝对既得权益
;un@E: absorbed cost 已吸收成本；已分摊成本
z80P5^9 absorption 吸收；分摊；合并
e !jy6 t absorption rate 吸收率；摊配率；分摊率
=b:XL# VA ACB Finance Limited 亚洲商业财务有限公司
EwN{| 34C acceptable form of reciprocity 合理的互惠条件
MVzuE} acceptable rate 适当利率；适当汇率
196a~xNV acceptance agreement 承兑协议
}`< &l acceptance for honour 参加承兑
D/ ."0 #q acceptor 承兑人；接受人；受票人
vnvpb!
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z eT`kZ accident insurance 意外保险
.A<Hk1(-) Accident Insurance Association of Hong Kong 香港意外保险公会
t!qLgJ5%y accident insurance scheme 意外保险计划
%}9tU>?F# accident year basis 意外年度基准
T{C;bf:Q accommodation 通融；贷款
3 Vc}Q'&Y accommodation bill 通融票据；空头票据
rV%T+!n%c accommodation party 汇票代发人
6[A\cs account balance 帐户余额；帐户结余
Ia#!T"]@W6 account book 帐簿
FHr)xqo=~ account collected in advance 预收款项
/o;L,mcx* account current book 往来帐簿
js81@WX!c account of after-acquired property 事后取得的财产报告
H
u;"TG account of defaulter 拖欠帐目
G9Uc
}z account payable 应付帐款
Z\CvaX account payee only [A/C payee only] 只可转帐；存入收款人帐户
C LaQE { account receivable 应收帐款
fYk>LW account receivable report 应收帐款报表
KM?4 J6jH account statement 结单；帐单；会计财务报表
J#Hh4Kc account title 帐户名称；会计科目
H ** tMq accountant's report 会计师报告
uH9Vj<E$K Accountant's Report Rules 会计师报告规则
/Pg)7Zn accounting and auditing procedure 会计与审计程序；会计与核数程序
r/!,((Z \ Accounting Arrangements 《会计安排》
R}0gIp = accounting basis 会计基础
R|\eBnfI accounting by Official Receiver 破产管理署署长呈交的帐目
hD
~/ywS& Accounting Circular 《会计通告》
_ f%s] accounting class 会计类别
/@ @F
nQ++ accounting date 记帐日期；会计结算日期
M
co:eE accounting for money 款项核算
v zg^tJ Accounting Officer 会计主任
Hloe7+5UD accounting period 会计报告期；会计期
s0?'mC+p accounting policy 会计政策；会计方针
Qt+D ,X accounting practice 会计惯例
larv6ncV accounting principle 会计准则
Dz~0 ( accounting record 会计记录
)- 3~^Y#r_ accounting report 会计报告
t `K9K"|k Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Q jj }k) Accounting Society of China 中国会计学会
-iDs:J4Iq accounting statement 会计报表
p2gdA J accounting system 会计制度；会计系统
_'!?fA accounting transaction 会计事项；帐务交易
kuH%aM<R accounting treatment 会计处理
;]-08lzO<4 accounting year 会计年度
fg)*TR accretion 增值；添加
|:R\j0t accrual 应计项目；应累算数目
I+& T}R
accrual basis 应计制；权责发生制
A`3KE9ED accrual basis accounting 应计制会计；权责发生制会计
'0+I' _( accrue 应累算；应计
ZwMVFC-d accrued benefit 应累算利益
d*^JO4' accrued charges 应计费用
!
*sXLlS accrued cumulative preference share dividend 应累算的累积优先股股息
as:l1S accrued expenses 应累算费用
&}p\&4 accrued interest payable 应付利息；应计未付利息
KY accrued interest receivable 应收利息；应计未收利息
k _V+;&: % accrued right 累算权益
)4ek!G]Rb accruing profit 应累算的利润
J -z. accumulated fiscal reserve 累积财政储备
,H7_eVLWR accumulated profit 累积利润；滚存溢利
plWNuEW accumulated reserve 累积储备
oWY3dc accumulation of surplus income 累积收益盈余
*B|hRZka1A acquired assets 既得资产
qB$-H' j:; acquisition 收购；购置；取得
4@0 aN6Os acquisition cost 购置成本
#7 O7O~ acquisition expenses 购置费用
DS(>R!bb acquisition of 100% interest 收购全部股权
Imhk U% acquisition of control 取得控制权
=T [ P acquisition of fixed assets 购置固定资产
daKZ *B| acquisition of shell “买壳”
gtuSJ+up acquisition price 收购价
s=jmvvs_V} act of God 天灾
[}4z qY{ acting partner 执事合伙人
#g6 _)B=S active market 买卖活跃的市场；交投畅旺的市场；旺市
,'(|, f42 active partner 积极参与的合伙人
X
<xM ' active trading 交投活跃
%0-oZL actual circulation 实际流通
$l7}e=1 actual cost 实际成本
5_!L "sJ actual expenditure 实际开支；实际支出
^s6~*n<fH actual income 实际入息；实际收入；实际收益
H>/,Re actual market 现货市场
ompr})c actual price 现货价；实际价格
V4 R s actual profit 实际利润
{ }/ actual quotation 实盘；实际价位；实际报价
#-B<u- actual year basis 按实际年度计算
:(~<BiqR( actuals 实货
aftt ^ h actuarial investigation 精算调查
*,X)tZ6VX actuarial principle 精算原则
E^rBs2;9 actuarial report 精算师报告
bKS/T^UQ Actuarial Society of Hong Kong 香港精算学会
EcHZ mf actuarial valuation 精算师估值
I'P|:XKI actuary 精算师
_K9PA[m5 ~ ad referendum agreement 暂定协议；有待覆核的协定
3J" `mQ ad valorem duty 从价税；按值征税
uN<=v&]q ad valorem duty system 从价税制
[s^p P2 ad valorem fee 从价费
/ 1LN\Eu ad valorem tariff 从价关税
] & ]G additional allowance 额外免税额
@TALZk'% additional amount for unexpired risk 未过期风险的额外款额
|2^m CL.r additional assessable profit 补加应评税利润
oqwW additional assessment 补加评税
!6|_`l>G, additional commitment 额外承担
j4i$2ZT' additional commitment vote 额外承担拨款
zdJPMNHg additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Nt8"6k_ additional dependent parent allowance 供养父母额外免税额
\ *CXXp` additional provision 额外拨款
Q I";[ additional stamp duty 附加印花税
wBpt
W2jA additional tax 补加税罚款；补加税款
ia\ Gmh Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_(f@b1O~ adjudged bankrupt 被裁定破产
c(hC'Cp adjudicated bankrupt 裁定破产人
"T5jz#H#/ adjudication fee 裁定费；评定印花税额手续费；评估契据费
7 {U[cG+a# adjudication of bankruptcy 裁定破产；宣告破产
4}N+o+ adjudication of insolvency 裁定无力偿还债务
&pI\VIx ? adjusted actual 经调整的实数；调整后的实数
9mvy+XD adjusted current assets 经调整的流动资产；调整后的流动资产
jW#dUKS( adjusted figure 经调整的数字；调整后的数额
uO1^Q;F adjusted liabilities 经调整的负债；调整后的负债
Tr;.%/4Q adjusted loss 经调整的亏损；调整后的亏损
"-S!^h/v 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
M
%zf?>]) adjusted profit 经调整的利润；调整后的利润
+iN! $zF5] adjusted surplus 经调整的盈余额；调整后的盈余额
x} a?B adjusted value 经调整的价值；调整后的价值
)b nGZ8h99 adjustment 调整；修订；理算〔保险〕
\Nik`v*Pd adjustment centre 调剂中心
eM$a~4!d adjustment lag 调整过程的时间差距；调整时差
vh O h3 adjustment mechanism 调整机制
E~q3 o* adjustment of loss 亏损调整
4mY^pQ1=L adjustment process 调整过程；调整程序
0i[t[_sce adjustment range 调整幅度
bP$e1I3` administered exchange rate 受管制汇率
;VCV%=W< Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
MMa`}wSs administration expenses 行政费用
E*)A!2rlK administration fee 手续费；行政费
S3x^#83 administration in bankruptcy 破产管理
*}:P administration order 遗产管理令
PYQ administrator 管理人；遗产管理人
\KJTR0EB:> administrator of the estate 遗产管理人
iJ 58RY admission of debt 债项承认书
4Ty?>'*| admission of proof 接纳债权证明
x y>$^/[$ advance 放贷款项；垫付款项；预支款项；预付款项
/ w dvm4 advance account 暂支帐目；预付款帐户
\|X
1 advance compensation 预付补偿金
[ x>Pf1 advance from shareholder 股东垫款
%+/v")8+? advance pending reimbursement 预支以待日后付还
1<x5{/CZ advanced economy 先进经济体系
e #5WX advancement 预付；预付财产
j \KOKvY) advances warrant 垫款令
v0WB.`rO advancing 贷出
u@D5SkT adverse balance 逆差
X ([^i;mr adverse exchange 逆汇
3 a(SmM: advertisement addressed to shareholders 在报章刊登的致股东通告
A["6dbvv advice for collection 托收通知书
G AH< advice of drawing 提款通知书；汇票通知书
8Ie0L3d- advice of payment 付款通知
|qpm
Advisory Committee [Securities and Futures Commission]
@I Y<i5( 谘询委员会〔证券及期货事务监察委员会〕
b^i$2$9_ Advisory Committee on Diversification 经济多元化谘询委员会
2FL_!;p;2E affidavit 誓章；遗产申报誓章
1;./e&%% affidavit of no receipt 述明无收款的誓章
zk70D_}L affiliate 联号；联营公司；附属公司
vyc<RjS_x affiliated company 附属公司；联号；联营公司
d<?Zaeh e\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:OU(fz] affordability 负担能力
~+ae68{p African Development Bank [AfDB] 非洲开发银行
U'b}%[ after-acquired property 事后取得的财产
LkeYzQH/l after-hours dealing 市后交易
eiOAbO#U after-tax profit 税后盈利；税后利润；税后溢利
6/QWzw.0c agency agreement 代理协议
)e[q% %ks agency expenses 代理机构的开支
Wsd_RT }ww agency fee 代理费
,f>^ q" Agency Law 《代理法》
?>=vKU5 agent 代理人；承销人
lKQ jG+YF agent of company 公司代理人
LVP6 vs agent's fee 代理人费；经纪费
BB,-HhYT0 aggregate 总计；总数；总体数字
Mf"(P. GIS aggregate amount 总款额；总额
fX:G;vYn aggregate assets and liabilities 总体资产与负债
pkIQ,W{Ke aggregate at constant price 按固定价格计算的总体数字
x6T$HN/2 aggregate demand 总需求
Y,n 8co^ aggregate gross position 总持仓量
*s1o?'e aggregate limit 总限额
U2_; aggregate of salaries tax 合计薪俸税
31g1zdT! aggregate performance 总体表现；总体业绩
^l(, '>Cn aggregate supply 总体供应
j}h%,
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fm%4ab30T aggregate total 整体总额
,9:v2=C_ aggregate value 总值；合计价值
ctgH/S U aggregated basis 合计基准
YS9)%F=X aggregated net chargeable income 合计应课税入息实额
'bji2#z[ aggregation 合并计算；合计；总和
UT _t]m aggregation of incomes of husband and wife 夫妇入息合并计算
< 1sUK4nQ, aggregation of property 财产的总和
Pmuk !V}f agio 差价；贴水
R $/q=*k 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》
,^iT,MgNNf Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
99zM do S 《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》
('_S1 ?y Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^s8JW" H 《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》
;h~k B Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|c]L]PU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
BH^cR<<j agreement for a settlement 授产协议
}/ xdHt agreement for assignment 转让协议
k3
' 5Ei agreement for sale 售卖协议；买卖协议
1{xkAy0 agreement for sale and purchase 买卖协议
odeO(zuU agreement for the payment of interest 支付利息协议
~8E f`zL agreement for the repayment of money 还款协议
,E(M<n|. agreement of reinsurance 再保险协议
wGz_ IL.D Agricultural Bank of China 中国农业银行
F
j"]C.6B. air passenger departure tax 飞机乘客离境税
\bSakh71 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
H/#WpR g airport tax 机场税
fK4O
N'[R: alcohol duty 酒精税
=:RN pi, alienation 让与；让渡；转让
:d~&Dt<c alimony 生活费；赡养费
x6 yO2Yo All Ordinaries Index [AOI] 所有普通股指数
,l)AYu!q4F all risks 全险；综合险
4=ha$3h$ All Sales Record for Stock Market 《股票市场成交报告》
Z!?T &: Allied Capital Resources Limited 新联财务有限公司
j~ q m5} all-items index [Consumer Price Index] 总指数〔消费物价指数〕
G#^6H]`[J: allocation letter 拨款信件
w^ $$'5= allocation of fund 分配款项；预留款项
dfeN_0` - allocation of profit 利润分配；溢利分配
B<! wh allocation warrant 拨款令
1N8YD .3 allotment 分配；配股
#
WL5p. allotment notice 股份配售通知；配股通知
xiQd[[(sM allotment of shares 股份分配
1$c[ G}h allowable 可获宽免；免税的
JZNvuP D allowable business loss 可扣除的营业亏损
=?B[oq allowable expenses 可扣税的支出
vinn|_s% allowance 免税额；津贴；备抵；准备金
na/,1iI< allowance for debts 债项的免税额
7
(i\? allowance for depreciation by wear and tear 耗损折旧免税额
n22OPvp allowance for funeral expenses 殡殓费的免税额
Ycee x}X*5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
7mS_Cz+cB allowance for repairs and outgoings 修葺及支出方面的免税额
0vz !) allowance to debtor 给债务人的津贴
H%Sx*| alteration of capital 资本更改
?rwHkPJ{* alternate trustee 候补受托人
H! g9~a amalgamation 合并
4kLT Km:G ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Uv3Fe% > ambit of charges 征税范围；收费范围
6FI`0j= ~ amended valuation 经修订的估值
iHOvCrp+X American Commodities Exchange 美国商品交易所
#mv~1tL American Express Bank Limited 美国运通银行
yH@2nAn American Stock Exchange 美国证券交易所
~\+m o amortization 摊销
x8h=3e$ amount due from banks 存放银行同业的款项
FiN B$A amount due from banks abroad 存放海外银行同业的款项
rOq>jvy amount due from holding companies 控股公司欠款
V_Y2 @4 amount due from local banks 存放本港银行同业的款项
MW.,} f amount due to banks 银行同业的存款
cNuBWLG amount due to banks abroad 海外银行同业的存款
'~Gk{'Nx" amount due to holding companies 控股公司存款
{B\lk:"X amount due to local banks 本港银行同业的存款
`l}r&z(8 amount due to outport banks 外埠银行同业的存款
K}Pi"Le@W amount for note issue 发行纸币的款额
0bMbM^xV6 amount of bond 担保契据的款额
T+<OlXp L amount of consideration 代价款额
kv3V| amount of contribution 供款数额
/\uW[mt amount of indebtedness 负债款额
|Q~5TL>b amount of principal of the loan 贷款本金额
6?jSe<4x amount of rates chargeable 应征差饷数额
"C%* 'k amount of share capital 股本额
)pt#Pu
amount of sums assured 承保款额
ehYGw2 amount of variation 变动幅度
[]eZO_o6j amount of vote 拨款数额
bMF`KRP2 amount payable 应付款额
g`zC 0~D2 amount receivable 应收款额
qgLj^{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
]a=Bc~g9 1 analysis 分析
p[gq^5WuC ancillary risk 附属风险
Ja6PX P]' annual account 周年帐目；周年帐目报表；年度决算；年结
qeZ*!H6- annual accounting date 年结日期
,n+~S ^r annual allowance 每年免税额；年积金；年度津贴；年津
E@ $HO_;& annual balance 年度余额
c`G~. paY| annual disposable income 每年可动用收入
V4
Wn annual estimates 周年预算
~Aq$GH4 annual fee 年费
%L;'C
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<q#/z&F! annual growth rate 年增率；每年增长率
?f[U8S} annual long-term supplement 长期个案每年补助金
nHi6$ }
I annual pensionable emolument 可供计算退休金的年薪
~ f>km|Q{u annual report 年报
FiJU
* Annual Report on the Consumer Price Index 《消费物价指数年报》
(&Z`P annual return 周年报表；周年申报表；每年报税表格
})@LvY K Annual Return Rules 《周年报表规则》
Z vO,1B annual review of consumer prices 每年消费物价回顾
6P* 2Kg` annual roll-forward basis 逐年延展方式
J#& C&S 2 annual salary 年薪
;;l-E>X0 annual statement 年度报表；年度决算表
| yow(2(F@ 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
vErlh :~e annuitant 年金受益人
#EdsB annuity 年金
? v2JuhRe annuity contract 年金合约
!NFP=m1 annuity on human life 人寿年金
4
U`5=BI antecedent debt 先前的债项
0?n m`9v6 ante-dated cheque 倒填日期支票
`JL&x|q o anticipated expenditure 预期开支
|F#L{=B anticipated net profit 预期纯利
t{)J#8:g anticipated revenue 预期收入
G_a//[p anti-inflation measure 反通货膨胀措施
m`l sUN, anti-inflationary stance 反通货膨胀立场
Z}'"c9oB apparent deficit 表面赤字
)D q/f W apparent financial solvency 表面偿债能力
:.M"M$MRp8 apparent partner 表面合伙人
KUqD<Jj? application for personal assessment 个人入息课税申请书
HN tl>H application of fund 资金应用
?rn#S8nNx< application to release as liquidator and to destruct the books of accounts and documents
y7Cr H=^jc 申请免除清盘人职务及毁灭帐簿与文件
}PDNW appointed actuary 委任精算师
& ]/Z~V t appointed auditor 委任核数师；委任审计师
C|A: ^6d3= appointed trustee 委任的受托人
[m 3k_;[ appointer 委任人
p #95Q apportioned pro rata 按比例分摊
PH}^RR{H[ apportionment 分配；分摊
f}>S"fFI Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
hd}"%9p apportionment formula 分摊方程式
~?)ST?& apportionment of estate duty 遗产税的分摊
mT2Fn8yC1 appraisal 估价；评估
jF BnP,WQ appreciable growth 可观增长
%A<|@OSdOa appreciable impact 显着影响
" Q ~-C|x appreciable increase 可观增长
lx&ME#~ appreciation 增值；升值
7Q9zEd" d appreciation against other currencies 相对其他货币升值
[!E8 C9Q#! appreciation of the exchange value of Hong Kong dollar 港元汇值上升
LMvsYc~]q appreciation tax 增值税
yXx}'=&!0 appropriation 拨款；拨用；拨付
` cgS yRD] appropriation account 拨款帐目
Ag`:!* Appropriation Bill 拨款法案
sy|{}NkA! appropriation-in-aid system 补助拨款办法
<v)Ai;l, approved assets 核准资产
3%W
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L>mv\D;o. approved budget 核准预算
pPdOw K# approved charitable donation 认可慈善捐款
9H<6k* approved charitable institution 认可慈善机构
LAwl9YnG: approved currency 核准货币；认可货币
"3i=kvdz approved estimates 核准预算
L@{5:#- approved estimates of expenditure 核准开支预算
g2<xr;<t^ approved overseas insurer 核准海外保险人
Px)/`'D approved overseas trust company 核准海外信托公司
v&EHp{8Qd approved pooled investment fund 核准汇集投资基金
3Yd)Fm approved provident fund scheme 认可公积金计划
H +>l][ approved provision 核准拨款
? N|B, F approved redeemable share 核准可赎回股份
i }5
#n approved regional stock 认可地区性证券
f}'E|:Z 7k approved retirement scheme 认可退休金计划
@edi6b1W approved subordinated loan 核准附属贷款
:h&*<!O2B` arbitrage 套戥；套汇；套利
{]}}rx'|P arbitrageur 套戥者；套汇者
l%^'K%'b arbitrary amount 临时款项
c!BiGw,; arrangement 措施；安排；协定
W1s4[rL!Ht arrears 欠款
m"! !) arrears of pay 欠付薪酬
:B<lDcFKJ arrears of revenue 逾期未收税款；逾期未收的帐项
" (+ ># articles of association 组织章程；组织细则；组织章程细则
K/y#hP Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
RJ%~=D ascertainment of profit 确定利润
l*]L=rC "Asia Clear" “亚洲结算系统”
;!k1LfN Asia Commercial Bank Ltd. 亚洲商业银行有限公司
*p.P/w@1 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
$siiG|)C1 Asian Development Fund [ADF] 亚洲发展基金
B=/*8,u Asian dollar bond 亚洲美元债券
8yH) 8:w Asian dollar market 亚洲美元市场
bYEq`kjzc Asian dollar rate 亚洲美元利率
}cll ? 2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
PF1m :Iz`d Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{} ZQK asked price 沽盘；喊价；索价；卖方报价
m.MOn3 n] assessable income 应评税入息
otX B:a assessable loss 应评税亏损
(s,*soAN assessable profit 应评税利润
nJYcC"f assessable value 应评税值
rBP!RS l1 assessed profit 估定利润
7 3k3(rZ assessed value 经评估价值
$o` N% ] assessment 评税；评定；估价；评税单
eD* "#O)W assessment number 评税编号；估价编号
".qh]RVjV assessment of additional tax 补加税评税
+[JGi"ca assessment of performance 业绩评估；实绩评价
.( vS/ Assessor 评税主任
5 M ~\'\; asset price bubbles 资产价格泡沫
IiACr@[?e asset-backed securities 具资产保证的证券
"YGs<)S assets accretion 资产增值
/0 ,#c2aq assets and liabilities 资产与负债
%/H assets betterment statement 资产递增表；资产改进表
@fp(uu assets lending 实物放款；有抵押贷款
bgd1j,PWbW assets of the company passing on the death 死者去世时转移的公司资产
B _[^<2_ assets pledged as security for liabilities 用作负债抵押的资产
'Z-jj2t} assets portfolio 资产投资组合
G1Cn[F; e assets price 资产价格
}0T1* .Cz assets quality 资产质素
i+&*W{Re assets realization 资产变现
"6n~, $ assets refinancing arrangement 资产再集资安排
Pb.-Z@ assets securitization 资产证券化
A8OV3h6] assets situated outside Hong Kong 在香港以外地方的资产
S*:b\{[f> assets stripping 削减资产；拆卖资产
;""V s6 assets value 资产值
;h3uMUCml assignee 承让人
nVoPTr assignment 转让；转让书；转让契
Jjz:-Uqq2 assignment of interest 权益转让
+E QRNbA assignment of letters patent and trade mark 专利证书及商标转让
)L`0VTw'M assignment of property 物业转让；物业转让书
16 o3ER assignment right 转让权
z@cL<.0CE assignor 转让人
&gkloP @ associate 有联系的人；有关连人士；相联者；合伙人；联系人
pd,5 .d Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kzGD * associate member 附属会员
fw_V'l#\ associated body corporate 相联法人团体
`ejE)VL=8h associated company 相联公司；联属公司
2_0OSbFv'P associated corporation 相联法团
UGEC _ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
q]tPsX5{* 公认会计师公会〔英国〕
J; +iW*E: Association of Futures Exchange Brokers 香港期货经纪协会
L
'342( Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
3a_S-&?X association of underwriters 承保人组织
V2%FWo| assumption of control 接管
W\zg#5fmK assurance 担保；保险；转易；转易书
qU#Gz7/ assurance of interest 权益的转易
q[l},nw at 19XX price 按一九ＸＸ年价格计算
&@A(8(% at a discount 按赔价计算；按贴水价格计算；打折扣
AMvM H at a premium 按溢价计算；按升水价格计算
{y'c*NS at call 通知付款；按通知
H;}V`}c<` at constant market price 按固定市价计算
K%>uSS? at constant price 按固定价格计算
9xC,i
) at cost 按成本计算
ZYrXa v< at current market price 按当时市价计算；按现时市价计算
-.1x! ~.jX at current price 按当时价格计算；按现时价格计算
(eN\s98)/ at factor cost 按要素成本计算；按生产要素成本计算
0,nDyTS^ at money-of-the-day price 按付款当日价格计算
]xA;*b;| h at or better 按指定或较佳价位〔买卖指令〕
5>q|c`&}E at par 按面值计算；平价
u%#bu^4" at sight 见票即付
Z* nC
;5Kd at the close 按收市盘
;]MHU/ at the opening 按开市盘
$ r9Sn attestation 见证；见证条款
H(!)]dO at-the-money option 平价期权
,~gY'Ql attorney 受权人；受托代表人
o8 RagSIo8 attornment 新拥有人承认书
'> Y"s| attributable profit 可归属利润
NZ'S~Lr attributable share value 可归属股份价值
~j mHzF kQ Auckland Stock Exchange 奥克兰证券交易所
ld4Qh Zia auction 拍卖
I1
j-Q8 auctioneer 拍卖商
R\MM 2_I audit 审计；核数
_;{n+i[ Audit Commission 审计署
mT >56\63 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
;58l _ue 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〕
7f'9Dm` audit review 帐目审查
RT8xU;
Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
veAGUE
%3 audited account 审计帐目；经审计的帐目
5Y"lr Y38 audited annual account 经审计的周年帐目
*\I?gDON audited balance sheet 经审计的资产负债表
oKiBnj5J auditor 核数师；核数主任；审计师
7Cx%G/( auditor's certificate 核数师证明书；审计师证明书
Txfu%'2)e auditor's report 核数师报告；审计师报告
Zy T9y Aussie bond 澳元债券
m
,)4k&d austerity budget 紧缩预算
"kz``6C Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
E:(flW= Australia All Ordinaries Index 澳洲所有普通股票指数
^ :\|6`{n Australian Dollar [AUD] 澳元
G#8HY VF Australian Options Market 澳大利亚期权市场
qn6Y(@<[ Australian Securities Commission 澳洲证券事务监察委员会
f$NudG!S Australian Society of Certified Practising Accountants 澳洲执业会计师公会
D(s[=$zua Australian Stock Exchange 澳大利亚证券交易所
^/2n[orl5 Austrian Schilling [ATS] 奥地利先令
P6zy<w authentication 认证；鉴证
WL7R.!P authority to purchase 委托购买证；委购书
6?Rm>+2>v authorization 认可；核准；授权；授权书
'u{m37ZJ authorization by direction 指示授权
uY,&lX+! authorization by instruction 指令授权
m]+g[L?- authorization by warrant 令状授权
Xp{+){Iu authorization of unit trust 单位信托的认可
,Zb ]3 authorized agent 指定代理人
*;(LKRV authorized capital 法定资本
B[!wo authorized clerk 出市员
^LE`Y>&m authorized dealer 认可交易商
C 6ZM#}I$l authorized financial institution 认可财务机构
T#Qn\ 8 authorized fund 认可基金
#]oVVf_ authorized fund house 获授权的基金公司；认可基金公司
YL=?N k/ authorized institution 认可机构
AM1 J ^Dp authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
"6lf~%R" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
OA_:_%a( authorized insurer 获授权保险人；获认可承保人
LX G ,IG authorized investment 特准投资项目
)$I;)` q authorized person 获授权人
/<9VKMR_k authorized representative 获授权代表
:z56!qU authorized share capital 法定股本
! %_Z>a automated quotation system 自动报价系统
xXE/pIXw Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
PtCwr )B, 自动交易系统〔香港期货交易所有限公司〕
-wy$ ?Ha automatic adjustment mechanism 自动调整机制
k+{ -iPm{ automatic adjustment system 自动调整系统
0iinr:=u Automatic Clearing House 自动票据交换所
T/V8&'^i automatic exchange rates accumulation system 自动化汇率累集系统
gd R wh Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
^TJn&k automatic teller machine [ATM] 自动柜员机
YW}q@A Y7 autopay 自动转帐
(!& cfabL available assets 可用资产
_y#t[|}w available fiscal reserve 现存财政储备
p-GlGEt_X available profit 可用利润
- ]~&Pi | Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#{1w#Iz; average 平均；平均数；海损
3 ~0Z.!O average basic salary 平均基本薪金
t(-noy) average consumer expenditure 平均消费开支；一般消费开支
GN /]^{D average cost 平均成本
PCH&eTKN average cost of land production 增辟土地平均成本
RRqHo~*0 average daily turnover 平均每日成交额
)d bi average daily wage rate 平均每日工资率
W^i ct,t average expenditure pattern 平均开支模式
nKp='>Th average growth rate 平均增长率
Vz!W(+ average net fixed assets 固定资产平均净值
!krbGpTVH average of relatives 相对价格平均数
ce\]o^4 average price 平均价格
p3` 'i average propensity to consume 平均消费倾向；一般消费倾向
b{=2#J- average propensity to save 平均储蓄倾向；一般储蓄倾向
8 qt,sU average rate 平均率
iv2did4 average revenue 平均收入；平均收益
x'{L %c>L average stock 平均库存；平均存货
) C5<puh average yearly rent 平均年租
m:59f9WXA avoidance of double taxation 避免双重课税
:D 8V*F6P avoidance of tax 避税
