A:
^1z)\p1 A share Ａ股；甲类股份
6g%~~hX abatement of tax 减税；减扣免税额
lxOUV? m^N ABN AMRO Bank N.V. 荷兰银行
Eilo;-El above-the-line expenditure 线上项目支出；经常预算支出
qJEtB; J' above-the-line receipt 线上项目收入；经常预算收入
8jU6N*p/ ABSA Asia Limited 南非联合亚洲有限公司
txe mu * absolute change 绝对数值变更
+cx(Q(HD\ absolute expenditure 实际开支
2)jf~!o)Z absolute guideline figure 绝对准则数字
N##-
vV absolute interest 绝对权益
(Ei} :6,} absolute order of discharge 绝对破产解除令
MD=!a5' absolute profit margin 绝对利润幅度
cW\Y1=Gv| absolute value 实值；绝对值
&%` 0&y absolutely vested interest 绝对既得权益
m7m)BX%O absorbed cost 已吸收成本；已分摊成本
p"=8{LrO absorption 吸收；分摊；合并
.oxeo 0@~ absorption rate 吸收率；摊配率；分摊率
z#{%[X2 ACB Finance Limited 亚洲商业财务有限公司
K{]\}7+
acceptable form of reciprocity 合理的互惠条件
17B` acceptable rate 适当利率；适当汇率
gYvT'72 acceptance agreement 承兑协议
N1espc@j acceptance for honour 参加承兑
NIxtT>[+3 acceptor 承兑人；接受人；受票人
teg[l-R"7z acceptor for honour 参加承兑人
pDG>9P#mO accident insurance 意外保险
t[b@P< F Accident Insurance Association of Hong Kong 香港意外保险公会
{DbWk>[DkG accident insurance scheme 意外保险计划
-owap -Va accident year basis 意外年度基准
n_46;lD accommodation 通融；贷款
6B`,^8Lp accommodation bill 通融票据；空头票据
;&]oV`Ib accommodation party 汇票代发人
z%Ivc*x5 account balance 帐户余额；帐户结余
UViWejA/*u account book 帐簿
Ln&CB!u account collected in advance 预收款项
#F6!x3 Z account current book 往来帐簿
=fy'w3m account of after-acquired property 事后取得的财产报告
d/xGo[?$ account of defaulter 拖欠帐目
!eGUiE= account payable 应付帐款
Ihg1%.^V\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
y_N h5 account receivable 应收帐款
PW GN UNc account receivable report 应收帐款报表
'' Pfs<! account statement 结单；帐单；会计财务报表
? /^x)Nm account title 帐户名称；会计科目
C+Pw accountant's report 会计师报告
lsRW.h, Accountant's Report Rules 会计师报告规则
S]}W+BF3 accounting and auditing procedure 会计与审计程序；会计与核数程序
2U `g[1 Accounting Arrangements 《会计安排》
`NARJ9M accounting basis 会计基础
=1Tn~)^O accounting by Official Receiver 破产管理署署长呈交的帐目
(pkq{: Fs Accounting Circular 《会计通告》
qJT|om
L Y accounting class 会计类别
-)Y[t Z^*` accounting date 记帐日期；会计结算日期
Dh B*k<S accounting for money 款项核算
H(F9&6} Accounting Officer 会计主任
&=hkB9
; accounting period 会计报告期；会计期
7xjihl3 accounting policy 会计政策；会计方针
n% ={!WD
accounting practice 会计惯例
[,|;rt\o> accounting principle 会计准则
`& }C *i" accounting record 会计记录
}- 15^2 accounting report 会计报告
JzuP A I Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3pI ) Accounting Society of China 中国会计学会
U~YjTjbd accounting statement 会计报表
yh"48@L'D accounting system 会计制度；会计系统
IltU6=]"l accounting transaction 会计事项；帐务交易
W,sPg\G 3 accounting treatment 会计处理
UWg+7RL accounting year 会计年度
l. 0|>gj`0 accretion 增值；添加
x]<0Kq9K accrual 应计项目；应累算数目
L<H6AzR+ accrual basis 应计制；权责发生制
EGJrnz8 accrual basis accounting 应计制会计；权责发生制会计
m00 5*>IY accrue 应累算；应计
/faP@Q3kR accrued benefit 应累算利益
y`p(}X`> accrued charges 应计费用
&U0Y#11Cx accrued cumulative preference share dividend 应累算的累积优先股股息
'w~e>$WI accrued expenses 应累算费用
"IKbb7x accrued interest payable 应付利息；应计未付利息
<;':'sW accrued interest receivable 应收利息；应计未收利息
V( SRw accrued right 累算权益
7F
1nBd accruing profit 应累算的利润
vC ISd
accumulated fiscal reserve 累积财政储备
*d$r`.9j accumulated profit 累积利润；滚存溢利
xm bFJUMH accumulated reserve 累积储备
Xe> accumulation of surplus income 累积收益盈余
EK<ly"S. acquired assets 既得资产
NJ$c0CNy acquisition 收购；购置；取得
?D S|vCae acquisition cost 购置成本
2kVQ#JyuRI acquisition expenses 购置费用
6HR ^q acquisition of 100% interest 收购全部股权
1i:Q
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n`2LGc[rP acquisition of fixed assets 购置固定资产
`]4bH,%~ acquisition of shell “买壳”
7Hzv-s acquisition price 收购价
7=[/J*-m act of God 天灾
DS6g_SS3 acting partner 执事合伙人
+n&9ZC H active market 买卖活跃的市场；交投畅旺的市场；旺市
}ec3qZ@ active partner 积极参与的合伙人
<J .-fZS % active trading 交投活跃
S7 WT`2
actual circulation 实际流通
,G!mO,DX actual cost 实际成本
u<K{=94!e actual expenditure 实际开支；实际支出
h \PybSW4s actual income 实际入息；实际收入；实际收益
rv;is=#1 actual market 现货市场
8u4Fag Q, actual price 现货价；实际价格
lk o
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$7 'KcG actual quotation 实盘；实际价位；实际报价
G> w+J'7 actual year basis 按实际年度计算
1QJB4|5R# actuals 实货
@86?!0bt actuarial investigation 精算调查
QPJz~;V2 actuarial principle 精算原则
cSWn4-B@l actuarial report 精算师报告
LP:F'Q:< Actuarial Society of Hong Kong 香港精算学会
YB3?Ftgw actuarial valuation 精算师估值
_omz74 actuary 精算师
.YxcXe3# ad referendum agreement 暂定协议；有待覆核的协定
a5@XD_ b ad valorem duty 从价税；按值征税
U((m Om6 ad valorem duty system 从价税制
I2^ Eo5' ad valorem fee 从价费
@bO/5"X, ad valorem tariff 从价关税
Y!w {,\3 additional allowance 额外免税额
^.~m4t`U additional amount for unexpired risk 未过期风险的额外款额
Tg\wBhJr| additional assessable profit 补加应评税利润
%:/?eZ additional assessment 补加评税
1@{qPmf^ additional commitment 额外承担
J!@`tR- additional commitment vote 额外承担拨款
:zLeS- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
W:* {7qJ additional dependent parent allowance 供养父母额外免税额
66%4p%#b4 additional provision 额外拨款
\1mTKw)S additional stamp duty 附加印花税
r0/o{Y|l6 additional tax 补加税罚款；补加税款
o%. 0@W Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
YH/3N(], adjudged bankrupt 被裁定破产
y(h"0A1lW adjudicated bankrupt 裁定破产人
R"V^%z;8o adjudication fee 裁定费；评定印花税额手续费；评估契据费
'5
kSr( adjudication of bankruptcy 裁定破产；宣告破产
't <hhjPqY adjudication of insolvency 裁定无力偿还债务
#AU V&pI[ adjusted actual 经调整的实数；调整后的实数
CwQRHi adjusted current assets 经调整的流动资产；调整后的流动资产
c&;Xjy adjusted figure 经调整的数字；调整后的数额
BNpc-O~ adjusted liabilities 经调整的负债；调整后的负债
:Wl`8 p4] adjusted loss 经调整的亏损；调整后的亏损
\+Pk"M 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
n>aH7 adjusted profit 经调整的利润；调整后的利润
68, (+vkB adjusted surplus 经调整的盈余额；调整后的盈余额
gO,2:, adjusted value 经调整的价值；调整后的价值
/XZ \Yy= adjustment 调整；修订；理算〔保险〕
Xw |6
#^ adjustment centre 调剂中心
* J|]E( adjustment lag 调整过程的时间差距；调整时差
aYd`E4S+ adjustment mechanism 调整机制
YC nKX<Wv adjustment of loss 亏损调整
YMD&U
adjustment process 调整过程；调整程序
B[B(=4EzMP adjustment range 调整幅度
mdy+ >e < administered exchange rate 受管制汇率
~ w,hJ ` Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
a0=>@? administration expenses 行政费用
[[gfR'79{ administration fee 手续费；行政费
x3]y *6 administration in bankruptcy 破产管理
O) ?
administration order 遗产管理令
hR(p{$-T administrator 管理人；遗产管理人
unN=yeut administrator of the estate 遗产管理人
F vae lB admission of debt 债项承认书
x !QA* M admission of proof 接纳债权证明
1y}tPkOe7O advance 放贷款项；垫付款项；预支款项；预付款项
bc(b1u? advance account 暂支帐目；预付款帐户
yOr5kWqX advance compensation 预付补偿金
>a$b4
pvh advance from shareholder 股东垫款
, J Z M%f advance pending reimbursement 预支以待日后付还
2X!!RS>qg advanced economy 先进经济体系
I^itlQ advancement 预付；预付财产
BOf)27) advances warrant 垫款令
IM$I=5y e advancing 贷出
C3GI?| b adverse balance 逆差
}j6< S-s~ adverse exchange 逆汇
gi5Ffvs$ advertisement addressed to shareholders 在报章刊登的致股东通告
?Y | *EH advice for collection 托收通知书
C:$pAE( advice of drawing 提款通知书；汇票通知书
TB(!*t advice of payment 付款通知
VaLl$w Advisory Committee [Securities and Futures Commission]
f%cbBx^; 谘询委员会〔证券及期货事务监察委员会〕
IM9P5?kJ
? Advisory Committee on Diversification 经济多元化谘询委员会
SlojB ^% affidavit 誓章；遗产申报誓章
5x1_ rjP$| affidavit of no receipt 述明无收款的誓章
Aa`'g0wmc affiliate 联号；联营公司；附属公司
JTI 'W affiliated company 附属公司；联号；联营公司
19 # A7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Xb MAcgS affordability 负担能力
8@J5tFJ&% African Development Bank [AfDB] 非洲开发银行
5_~QS after-acquired property 事后取得的财产
rtY4 B~ _ after-hours dealing 市后交易
]/y6 9ou after-tax profit 税后盈利；税后利润；税后溢利
:MbD=sX agency agreement 代理协议
QB|D_?] agency expenses 代理机构的开支
rN5;W agency fee 代理费
JwM Fu5 @ Agency Law 《代理法》
[$P .ek< agent 代理人；承销人
qk=0ovUzg agent of company 公司代理人
;|H (_J=6k agent's fee 代理人费；经纪费
Hg%8Q@ aggregate 总计；总数；总体数字
y_A? } 'X aggregate amount 总款额；总额
Jk 3V]u aggregate assets and liabilities 总体资产与负债
!-Br? aggregate at constant price 按固定价格计算的总体数字
9 &p;2/H aggregate demand 总需求
*&sXC@^@^ aggregate gross position 总持仓量
Oxq} dX7S aggregate limit 总限额
* Qe{CE aggregate of salaries tax 合计薪俸税
[ [ 8.Xb aggregate performance 总体表现；总体业绩
sksop4gu5 aggregate supply 总体供应
k<cv80lhK aggregate surplus 总盈余
aB+B1YdY" aggregate total 整体总额
Z4aK aggregate value 总值；合计价值
;?'=*+'> aggregated basis 合计基准
o YN p0Hc aggregated net chargeable income 合计应课税入息实额
$dgez#TPL aggregation 合并计算；合计；总和
.?CumaU aggregation of incomes of husband and wife 夫妇入息合并计算
ps=+wg?] aggregation of property 财产的总和
6h_OxO&!U agio 差价；贴水
\QKr2 | Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
kx _PMp c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
i1JWdHt 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
|nTZ/MXbw Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Y\1XKAfB 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
` "JslpN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
5xF R7%_& 《香港政府和大韩民国政府关于相互促进和保护投资协定》
'YUx&F cM agreement for a settlement 授产协议
sM8 AORd agreement for assignment 转让协议
vhaUV#V" agreement for sale 售卖协议；买卖协议
zgR@-OtFZ agreement for sale and purchase 买卖协议
}2-p= Y:6 agreement for the payment of interest 支付利息协议
[J6 b5 agreement for the repayment of money 还款协议
6ISDY>p agreement of reinsurance 再保险协议
L.M|o Agricultural Bank of China 中国农业银行
q\gvX
76 a air passenger departure tax 飞机乘客离境税
ZRr S""V Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?=X_a{}/ airport tax 机场税
maopr$r alcohol duty 酒精税
&$
/}HND alienation 让与；让渡；转让
z`Cq,Sz/ alimony 生活费；赡养费
"-;l{tL All Ordinaries Index [AOI] 所有普通股指数
EFKOElG(k all risks 全险；综合险
|L"!^Y#=D All Sales Record for Stock Market 《股票市场成交报告》
Ap [}[:U Allied Capital Resources Limited 新联财务有限公司
L4,Ke all-items index [Consumer Price Index] 总指数〔消费物价指数〕
;r}>1LhN allocation letter 拨款信件
<DjFMTCN allocation of fund 分配款项；预留款项
6bW:&IPQ; allocation of profit 利润分配；溢利分配
F&I ;E i allocation warrant 拨款令
V*U* _Y allotment 分配；配股
:*wjC.Z allotment notice 股份配售通知；配股通知
u/2 !v( allotment of shares 股份分配
s*0PJ\E2 allowable 可获宽免；免税的
Cw_XLMY%V1 allowable business loss 可扣除的营业亏损
(~<9\ZJs allowable expenses 可扣税的支出
6 W abw: allowance 免税额；津贴；备抵；准备金
4z##4^9g allowance for debts 债项的免税额
w
9mi2= allowance for depreciation by wear and tear 耗损折旧免税额
'9#O#I &J allowance for funeral expenses 殡殓费的免税额
3_]<H <w allowance for inflation 为通货膨胀而预留的款项；通胀准备金
bkgJz+u allowance for repairs and outgoings 修葺及支出方面的免税额
'!6P y1i allowance to debtor 给债务人的津贴
@Ja8~5 : alteration of capital 资本更改
rHWlv\+N n alternate trustee 候补受托人
o?$B<Cb" amalgamation 合并
&4Sc wK: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
= NHzh! ambit of charges 征税范围；收费范围
=(~UK9` amended valuation 经修订的估值
h^ D]@H American Commodities Exchange 美国商品交易所
- ^sbf. American Express Bank Limited 美国运通银行
9(/ ;Wutj" American Stock Exchange 美国证券交易所
Z $? Ql@M amortization 摊销
dw
v(8 amount due from banks 存放银行同业的款项
]E+deM amount due from banks abroad 存放海外银行同业的款项
$ rh {f< amount due from holding companies 控股公司欠款
NZyGC
Vh@ amount due from local banks 存放本港银行同业的款项
}(r%'(.6 amount due to banks 银行同业的存款
DP D%8a)? amount due to banks abroad 海外银行同业的存款
07_ym\N amount due to holding companies 控股公司存款
jB17]OCN amount due to local banks 本港银行同业的存款
WD^ !G;} amount due to outport banks 外埠银行同业的存款
'> ] 9efJA amount for note issue 发行纸币的款额
y2U^7VrO amount of bond 担保契据的款额
WYb\vm =r amount of consideration 代价款额
v{}i`|~J amount of contribution 供款数额
ZO2$Aan amount of indebtedness 负债款额
c v b:FK amount of principal of the loan 贷款本金额
{5=Iu\e amount of rates chargeable 应征差饷数额
ByrK|lVM0 amount of share capital 股本额
b $f@.L amount of sums assured 承保款额
Qw{LD+r( amount of variation 变动幅度
bnz2\C9^ amount of vote 拨款数额
]S6`",+)<f amount payable 应付款额
dT%$"sj5 amount receivable 应收款额
DUk&`BSJ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
LH4!QDK- analysis 分析
^q aS ancillary risk 附属风险
`!.)"BI/s annual account 周年帐目；周年帐目报表；年度决算；年结
)@xHL]!5m annual accounting date 年结日期
GIt~"X annual allowance 每年免税额；年积金；年度津贴；年津
v: Av 2y annual balance 年度余额
X4:\Shb97 annual disposable income 每年可动用收入
R7o3X,-iwn annual estimates 周年预算
* ?a-m\ annual fee 年费
G $TLWfm
annual general meeting 周年大会
mZ^z%+Ca| annual growth rate 年增率；每年增长率
S0\;FmLIc annual long-term supplement 长期个案每年补助金
bm>,$GW( annual pensionable emolument 可供计算退休金的年薪
QQso<.d & annual report 年报
(3DjFT3
w Annual Report on the Consumer Price Index 《消费物价指数年报》
Lbka*@ annual return 周年报表；周年申报表；每年报税表格
I6 x Annual Return Rules 《周年报表规则》
HWJ(O/N annual review of consumer prices 每年消费物价回顾
lw4#xH-? annual roll-forward basis 逐年延展方式
fWx
%?J annual salary 年薪
CfguL@tR. annual statement 年度报表；年度决算表
:esHtkyML 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
d;3/Vr$t= annuitant 年金受益人
6q[|U_3I@ annuity 年金
(c X;a/BR annuity contract 年金合约
k !S0-/ h annuity on human life 人寿年金
v` " z
antecedent debt 先前的债项
&@O]' ante-dated cheque 倒填日期支票
O\h*?, ) anticipated expenditure 预期开支
/Q4T Q\: anticipated net profit 预期纯利
=/Ob
kVYf anticipated revenue 预期收入
b]'Uv8f bF anti-inflation measure 反通货膨胀措施
j {w'#x, anti-inflationary stance 反通货膨胀立场
e`pYO]Z apparent deficit 表面赤字
la7V eFT apparent financial solvency 表面偿债能力
}F d4;
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2 sj[hI application for personal assessment 个人入息课税申请书
I%]~]a application of fund 资金应用
jN\} l|;q application to release as liquidator and to destruct the books of accounts and documents
'u6T^Y S 申请免除清盘人职务及毁灭帐簿与文件
mXd,{b' appointed actuary 委任精算师
PuvC
MD appointed auditor 委任核数师；委任审计师
Y 40` ~ appointed trustee 委任的受托人
&@tD/Jw3 appointer 委任人
:a M
ZJm apportioned pro rata 按比例分摊
d
NQ?8P-& apportionment 分配；分摊
S+^*rw Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
G%{ J.J41F apportionment formula 分摊方程式
"P) f ,n apportionment of estate duty 遗产税的分摊
< j}n/G] appraisal 估价；评估
:DI``]Si\ appreciable growth 可观增长
S V2DvrIR appreciable impact 显着影响
Zd~'%(q appreciable increase 可观增长
D00I!D16 appreciation 增值；升值
UF3g]>* appreciation against other currencies 相对其他货币升值
X]^FHYjhS appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0p"l}Fu@` appreciation tax 增值税
\J*~AT~5 q appropriation 拨款；拨用；拨付
]ZV.@% + appropriation account 拨款帐目
P9Ye e!*H Appropriation Bill 拨款法案
Gwyjie 9t appropriation-in-aid system 补助拨款办法
nQ e^Bn approved assets 核准资产
h ^yLmR L approved basket stock 认可一篮子证券
h(q,-')l_ approved budget 核准预算
H =Y7#{} approved charitable donation 认可慈善捐款
!i >&z ? approved charitable institution 认可慈善机构
*C/bf)w approved currency 核准货币；认可货币
_Xs(3V@'} approved estimates 核准预算
cK( )_RB# approved estimates of expenditure 核准开支预算
}e/#dMEi approved overseas insurer 核准海外保险人
5 )tDgm approved overseas trust company 核准海外信托公司
/W vF}y approved pooled investment fund 核准汇集投资基金
/y8=r"'G approved provident fund scheme 认可公积金计划
6Z09)}tZb approved provision 核准拨款
> K|<h zZ approved redeemable share 核准可赎回股份
v[k;R approved regional stock 认可地区性证券
OvL@@SX | approved retirement scheme 认可退休金计划
]H ze approved subordinated loan 核准附属贷款
BHmmvbM#Qm arbitrage 套戥；套汇；套利
u'Od~x^z arbitrageur 套戥者；套汇者
4b\R@Knu arbitrary amount 临时款项
1L~y!il arrangement 措施；安排；协定
??\1eo2gB arrears 欠款
"! - arrears of pay 欠付薪酬
;k W+ arrears of revenue 逾期未收税款；逾期未收的帐项
p "% K(NL articles of association 组织章程；组织细则；组织章程细则
QcW6o, Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8i
epG ascertainment of profit 确定利润
=1 k E2u "Asia Clear" “亚洲结算系统”
j {8 ;5 ?x Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V-1H(wRu Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
wwvS05=[T Asian Development Fund [ADF] 亚洲发展基金
(]_smsok Asian dollar bond 亚洲美元债券
Zqo Asian dollar market 亚洲美元市场
cDkq@H: Asian dollar rate 亚洲美元利率
`_MRf[Z} Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!6` pq Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
OON]E3yy asked price 沽盘；喊价；索价；卖方报价
U4$}8~o4 assessable income 应评税入息
1<9=J` (H assessable loss 应评税亏损
sKg
IKYG}T assessable profit 应评税利润
DB=^Z%%Z assessable value 应评税值
#F|q->2`o assessed profit 估定利润
*#n#J[ assessed value 经评估价值
GbXa=*
<-< assessment 评税；评定；估价；评税单
l:@`.'-= assessment number 评税编号；估价编号
0: 1[F!]'b assessment of additional tax 补加税评税
k<Y}BvAYB assessment of performance 业绩评估；实绩评价
_?}[7K! ~d Assessor 评税主任
6E^h#Ozl
9 asset price bubbles 资产价格泡沫
BN_I #8r asset-backed securities 具资产保证的证券
nB|m!fi< assets accretion 资产增值
KbXENz& C assets and liabilities 资产与负债
b41f7t= assets betterment statement 资产递增表；资产改进表
x(]Um! assets lending 实物放款；有抵押贷款
5~R1KjjvA assets of the company passing on the death 死者去世时转移的公司资产
GJr1[ assets pledged as security for liabilities 用作负债抵押的资产
.!`y(N0hc assets portfolio 资产投资组合
\kR:GZ`{UV assets price 资产价格
w/1Os!p assets quality 资产质素
B[$L)y'-; assets realization 资产变现
uo TTHj7cq assets refinancing arrangement 资产再集资安排
-$2B!#]3 assets securitization 资产证券化
I)(@'^) assets situated outside Hong Kong 在香港以外地方的资产
)yTBtYw3 assets stripping 削减资产；拆卖资产
GG=R!+p2 assets value 资产值
{ Mv$~T|e7 assignee 承让人
WC7lt w2 assignment 转让；转让书；转让契
^~7/hm: assignment of interest 权益转让
j^T
i6F>f assignment of letters patent and trade mark 专利证书及商标转让
r%uka5@ assignment of property 物业转让；物业转让书
#5 % \~ f assignment right 转让权
+Oafo|% assignor 转让人
d71|(` & associate 有联系的人；有关连人士；相联者；合伙人；联系人
`Eg~;E: Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
.T\jEH8E associate member 附属会员
, hVDGif associated body corporate 相联法人团体
NMvNw?] associated company 相联公司；联属公司
d#U~>wr associated corporation 相联法团
kSfNu{YS Association of Chartered Certified Accountants [ACCA] [United Kingdom]
rw }wQP_' 公认会计师公会〔英国〕
Zl\$9Q_ Association of Futures Exchange Brokers 香港期货经纪协会
-;Ij , Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ivx]DXR| association of underwriters 承保人组织
}2]m]D@%7 assumption of control 接管
A xAbU7m assurance 担保；保险；转易；转易书
1$S`> M%a assurance of interest 权益的转易
) JXlPU at 19XX price 按一九ＸＸ年价格计算
c}G\F$ at a discount 按赔价计算；按贴水价格计算；打折扣
=M],5<2; at a premium 按溢价计算；按升水价格计算
5OM*NT t at call 通知付款；按通知
'89nyx&W at constant market price 按固定市价计算
.At^b4#( at constant price 按固定价格计算
qa>H @`P at cost 按成本计算
0F-%C>&g at current market price 按当时市价计算；按现时市价计算
EEp~\^ - at current price 按当时价格计算；按现时价格计算
ra| Ku! at factor cost 按要素成本计算；按生产要素成本计算
~7$jW[i at money-of-the-day price 按付款当日价格计算
U3^3nL-M9 at or better 按指定或较佳价位〔买卖指令〕
ukD a X at par 按面值计算；平价
9>-]*7 at sight 见票即付
?3yrX _Qm{ at the close 按收市盘
O!k C at the opening 按开市盘
2 u%YRrp attestation 见证；见证条款
iO dk) at-the-money option 平价期权
Vv_lBYV attorney 受权人；受托代表人
Fql|0Fq attornment 新拥有人承认书
J,D^fVIw attributable profit 可归属利润
|0nt u+ attributable share value 可归属股份价值
$)Ty@@7C Auckland Stock Exchange 奥克兰证券交易所
miB+'n"zS auction 拍卖
`6\u!# auctioneer 拍卖商
y1bo2 8 audit 审计；核数
:I(d-,C Audit Commission 审计署
t8f :?
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(2(y9r*1 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〕
` 1v Dp. audit review 帐目审查
B&"c:)1
C2 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
<AN5>:k[pM audited account 审计帐目；经审计的帐目
Hn}m}A audited annual account 经审计的周年帐目
NJmyp!8 audited balance sheet 经审计的资产负债表
"V <WC" auditor 核数师；核数主任；审计师
5 89P$2e1X auditor's certificate 核数师证明书；审计师证明书
@;7Ht Z` auditor's report 核数师报告；审计师报告
Lt_A& Aussie bond 澳元债券
Ge ?Q)N austerity budget 紧缩预算
8|~ M!< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
nk"nSXm3SR Australia All Ordinaries Index 澳洲所有普通股票指数
Q#lFt,.y Australian Dollar [AUD] 澳元
tPCh VnB Australian Options Market 澳大利亚期权市场
@}io K=A Australian Securities Commission 澳洲证券事务监察委员会
vu~7Z;y(<j Australian Society of Certified Practising Accountants 澳洲执业会计师公会
#F#M<d3-2
Australian Stock Exchange 澳大利亚证券交易所
" ""pe+Y Austrian Schilling [ATS] 奥地利先令
&F.L*M authentication 认证；鉴证
`k -|G2 authority to purchase 委托购买证；委购书
gR${S|Z#u4 authorization 认可；核准；授权；授权书
GI%9Tif authorization by direction 指示授权
M;s T+Z{ authorization by instruction 指令授权
\ t]_UNGyW authorization by warrant 令状授权
%']`t-N8 authorization of unit trust 单位信托的认可
$pajE^d4V authorized agent 指定代理人
#:=*n(GT authorized capital 法定资本
KeWI C,kq authorized clerk 出市员
0Vj!'=Ntv authorized dealer 认可交易商
r85j /YK authorized financial institution 认可财务机构
J+=?taZ authorized fund 认可基金
fJ;1ii~ authorized fund house 获授权的基金公司；认可基金公司
PoZxT-U authorized institution 认可机构
S"%W^)mZ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
ztC>*SX authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
:Fi$ - g authorized insurer 获授权保险人；获认可承保人
DI=?{ A authorized investment 特准投资项目
r[P+F authorized person 获授权人
Y{<SD-ibZ$ authorized representative 获授权代表
-+W E9 authorized share capital 法定股本
^ 4=%~Yx automated quotation system 自动报价系统
_f@nUv*
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
zd3^k< 自动交易系统〔香港期货交易所有限公司〕
~T9wx automatic adjustment mechanism 自动调整机制
4S*dNYc automatic adjustment system 自动调整系统
Bh7dAV( Automatic Clearing House 自动票据交换所
j#
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i}v3MO\ X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
uE'Kk 8 automatic teller machine [ATM] 自动柜员机
RP%FMb}nt autopay 自动转帐
LUEZqIf available assets 可用资产
ORhvo,.u available fiscal reserve 现存财政储备
d?A!0 ;(* available profit 可用利润
(f
Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
j`%a2 average 平均；平均数；海损
!f G}<6&i average basic salary 平均基本薪金
.QB)Y* z average consumer expenditure 平均消费开支；一般消费开支
8UXtIuQ average cost 平均成本
$j"BHpN average cost of land production 增辟土地平均成本
c>BDw < average daily turnover 平均每日成交额
!"dAwG ?S average daily wage rate 平均每日工资率
{`V ^V_ average expenditure pattern 平均开支模式
|D1TSv}rZD average growth rate 平均增长率
l a >H& average net fixed assets 固定资产平均净值
VJgYXPE
` average of relatives 相对价格平均数
?D=C8[NEX average price 平均价格
]l6niYVB2 average propensity to consume 平均消费倾向；一般消费倾向
s/Q8(sF5 average propensity to save 平均储蓄倾向；一般储蓄倾向
rV B \ \ average rate 平均率
N;*
wd< average revenue 平均收入；平均收益
->2m/d4a average stock 平均库存；平均存货
F BS]U$1 average yearly rent 平均年租
9/dADJe0b avoidance of double taxation 避免双重课税
e,T^8_> avoidance of tax 避税
