A:
:TYzzl43 A share Ａ股；甲类股份
S\g7wXH abatement of tax 减税；减扣免税额
MVP)rugU ABN AMRO Bank N.V. 荷兰银行
X]MM7hMuR above-the-line expenditure 线上项目支出；经常预算支出
[e@OHQM above-the-line receipt 线上项目收入；经常预算收入
9c}]:3#XO ABSA Asia Limited 南非联合亚洲有限公司
?>jArzI absolute change 绝对数值变更
G>S1Ld'MV absolute expenditure 实际开支
)|R0_9CLV absolute guideline figure 绝对准则数字
1vK(^u[ absolute interest 绝对权益
[pgkY!R?) absolute order of discharge 绝对破产解除令
OX X(OCG> absolute profit margin 绝对利润幅度
7TPLVa=hO absolute value 实值；绝对值
GdeR#% z absolutely vested interest 绝对既得权益
4*XP;` absorbed cost 已吸收成本；已分摊成本
e=)* O absorption 吸收；分摊；合并
ZX6=D>)u absorption rate 吸收率；摊配率；分摊率
_AHB|P I ACB Finance Limited 亚洲商业财务有限公司
lEb R) B, acceptable form of reciprocity 合理的互惠条件
il c y/ acceptable rate 适当利率；适当汇率
Ox*T:5 acceptance agreement 承兑协议
40d9/$uzh acceptance for honour 参加承兑
B
m@oB2x) acceptor 承兑人；接受人；受票人
TgE.=` "7 acceptor for honour 参加承兑人
f9XO9N,hE: accident insurance 意外保险
>wk=`&+V@ Accident Insurance Association of Hong Kong 香港意外保险公会
RyQ\5^z accident insurance scheme 意外保险计划
gc:p@< accident year basis 意外年度基准
Y1_6\zpA accommodation 通融；贷款
~uZLe\>K accommodation bill 通融票据；空头票据
VfC[U)w*vm accommodation party 汇票代发人
.y_bV = account balance 帐户余额；帐户结余
$CwTNm ? account book 帐簿
d>b,aj( account collected in advance 预收款项
p9}c6{Wp account current book 往来帐簿
|XA aKZA account of after-acquired property 事后取得的财产报告
4U
a~*58 account of defaulter 拖欠帐目
B0 XBI0w^Y account payable 应付帐款
(V I* c!N account payee only [A/C payee only] 只可转帐；存入收款人帐户
}%ZG> LG5J account receivable 应收帐款
p C2c(4 account receivable report 应收帐款报表
lyH X#] account statement 结单；帐单；会计财务报表
)tI2 ?YIR account title 帐户名称；会计科目
Nw$[a$^n accountant's report 会计师报告
^AjYe<RU} Accountant's Report Rules 会计师报告规则
,-I F++q accounting and auditing procedure 会计与审计程序；会计与核数程序
O{cGk:
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q{Ta?|x# accounting basis 会计基础
F;&f x( accounting by Official Receiver 破产管理署署长呈交的帐目
9k+ &fyy Accounting Circular 《会计通告》
(T#(A4:6S accounting class 会计类别
dYew 7 accounting date 记帐日期；会计结算日期
;0 Ct\ [eh accounting for money 款项核算
OG?j6q hpl Accounting Officer 会计主任
(VXx G/E 3 accounting period 会计报告期；会计期
];{l$- $$ accounting policy 会计政策；会计方针
e5>5/l]jsg accounting practice 会计惯例
v6DxxE2n accounting principle 会计准则
U>B5LU9& accounting record 会计记录
k5%0wHpk = accounting report 会计报告
xBE
RCO^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
UFIAgNKl Accounting Society of China 中国会计学会
~)m t &
accounting statement 会计报表
G5nj,$F+ accounting system 会计制度；会计系统
NZ+?Ydr8k accounting transaction 会计事项；帐务交易
'oHOFH9:{b accounting treatment 会计处理
voej ~z+ accounting year 会计年度
k E#_Pc accretion 增值；添加
L[D/#0 qp accrual 应计项目；应累算数目
;$tv8%_L[ accrual basis 应计制；权责发生制
q~'
K9 accrual basis accounting 应计制会计；权责发生制会计
Yx}" > ;\ accrue 应累算；应计
?(NT!es accrued benefit 应累算利益
5IE+M accrued charges 应计费用
<& Y}j&( accrued cumulative preference share dividend 应累算的累积优先股股息
>gZk
581/ accrued expenses 应累算费用
bHQKRV accrued interest payable 应付利息；应计未付利息
)< x;ra^ accrued interest receivable 应收利息；应计未收利息
X?v ^>mA accrued right 累算权益
N4` 9TN7 accruing profit 应累算的利润
&(uF&-PwO4 accumulated fiscal reserve 累积财政储备
eYD9#y accumulated profit 累积利润；滚存溢利
!Nxn[^[?. accumulated reserve 累积储备
At[n<8_| accumulation of surplus income 累积收益盈余
mp+\! acquired assets 既得资产
?St r*XA; acquisition 收购；购置；取得
K'{W9~9Lq acquisition cost 购置成本
LnI{S{]wDh acquisition expenses 购置费用
g"dZB2`C acquisition of 100% interest 收购全部股权
\l=KWa 3Q acquisition of control 取得控制权
^~r&}l4c, acquisition of fixed assets 购置固定资产
.t^UK#@#4 acquisition of shell “买壳”
;/)Mcx] n acquisition price 收购价
d0}% %T act of God 天灾
Dv RA2(M acting partner 执事合伙人
_^xh1=Qr}n active market 买卖活跃的市场；交投畅旺的市场；旺市
|p8"9jN@}c active partner 积极参与的合伙人
{sfmWVp active trading 交投活跃
[`zbf_RyO actual circulation 实际流通
!.2CA L actual cost 实际成本
uR B)g actual expenditure 实际开支；实际支出
e2-70UvW^ actual income 实际入息；实际收入；实际收益
(9YYv+GGd* actual market 现货市场
|<$<L`xo e actual price 现货价；实际价格
O2'bNR actual profit 实际利润
k}f<'g<H actual quotation 实盘；实际价位；实际报价
VNxpOoV=S actual year basis 按实际年度计算
A"bSNHCKF actuals 实货
]2xx+P#Y actuarial investigation 精算调查
hV>4D&< actuarial principle 精算原则
@ cS1w'= actuarial report 精算师报告
sx-Hw4.a" Actuarial Society of Hong Kong 香港精算学会
XEUa actuarial valuation 精算师估值
z"s%# /# actuary 精算师
7S dV %" ad referendum agreement 暂定协议；有待覆核的协定
SP
D207 ad valorem duty 从价税；按值征税
9HJ'p:{) ad valorem duty system 从价税制
&8X
.!r`f ad valorem fee 从价费
kuTq8p2E ad valorem tariff 从价关税
Oj4u!SY\j additional allowance 额外免税额
m_E[bDON additional amount for unexpired risk 未过期风险的额外款额
,3J `ftCV additional assessable profit 补加应评税利润
R!_8jD:$ additional assessment 补加评税
0x> / 6 << additional commitment 额外承担
L&DF,fWsF& additional commitment vote 额外承担拨款
G1? 0Q_RN additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
_']%qd"% additional dependent parent allowance 供养父母额外免税额
35%[D Ukb additional provision 额外拨款
I", &%0ycm additional stamp duty 附加印花税
[ n0##/ additional tax 补加税罚款；补加税款
_@BRpLs:4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{#w A !>. adjudged bankrupt 被裁定破产
6m-:F.k1( adjudicated bankrupt 裁定破产人
rt 3f7 s* adjudication fee 裁定费；评定印花税额手续费；评估契据费
[yYH>~SuwZ adjudication of bankruptcy 裁定破产；宣告破产
yS ixYt adjudication of insolvency 裁定无力偿还债务
_\ 4` adjusted actual 经调整的实数；调整后的实数
D 8@n kSP adjusted current assets 经调整的流动资产；调整后的流动资产
EZ%w= adjusted figure 经调整的数字；调整后的数额
*793H\ adjusted liabilities 经调整的负债；调整后的负债
T]Tdx.B adjusted loss 经调整的亏损；调整后的亏损
fd5ZaE#f 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
OD?y adjusted profit 经调整的利润；调整后的利润
l}Q"Nb) adjusted surplus 经调整的盈余额；调整后的盈余额
O:5Rp_?^ adjusted value 经调整的价值；调整后的价值
jIx8k8 adjustment 调整；修订；理算〔保险〕
^6)GS%R adjustment centre 调剂中心
cD'HQ3+ adjustment lag 调整过程的时间差距；调整时差
jSwtf adjustment mechanism 调整机制
5q(]1|Se i adjustment of loss 亏损调整
Z#OhYm+y adjustment process 调整过程；调整程序
!^)wPmk adjustment range 调整幅度
`?zg3GD_ administered exchange rate 受管制汇率
Sc4obcw% Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
s FQ4O- SM administration expenses 行政费用
M1/M}~ administration fee 手续费；行政费
MG7 ?N # administration in bankruptcy 破产管理
~|y^\U@ administration order 遗产管理令
` j&0VIU>> administrator 管理人；遗产管理人
T}L^ CU0 administrator of the estate 遗产管理人
Ci7P%]9 admission of debt 债项承认书
5|<yfk8*J admission of proof 接纳债权证明
eK Z@ FEZ advance 放贷款项；垫付款项；预支款项；预付款项
C%}]"0Q1 advance account 暂支帐目；预付款帐户
%]a
@A8o0 advance compensation 预付补偿金
k#axt
Sc advance from shareholder 股东垫款
nabBU4;h advance pending reimbursement 预支以待日后付还
99l>CYXd advanced economy 先进经济体系
/~3N@J advancement 预付；预付财产
Pl rkgS0J advances warrant 垫款令
F`Dg*O advancing 贷出
K0EY<Ltq adverse balance 逆差
]6$,IKE7 adverse exchange 逆汇
h`wMi}q'D advertisement addressed to shareholders 在报章刊登的致股东通告
54q4CagFq advice for collection 托收通知书
8sN#e(@
advice of drawing 提款通知书；汇票通知书
V=j-Um; advice of payment 付款通知
GBH_r 0 Advisory Committee [Securities and Futures Commission]
w/b>awI 谘询委员会〔证券及期货事务监察委员会〕
mR{CVU Advisory Committee on Diversification 经济多元化谘询委员会
csH2_+uG affidavit 誓章；遗产申报誓章
GVmC }>z affidavit of no receipt 述明无收款的誓章
0bMoUy*q affiliate 联号；联营公司；附属公司
fD1 ?z"lo affiliated company 附属公司；联号；联营公司
lLb:f6N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
@s_3 0+ affordability 负担能力
_GVE^yW~z African Development Bank [AfDB] 非洲开发银行
U@Z>/ q after-acquired property 事后取得的财产
nNt*} k after-hours dealing 市后交易
yfmp$GO: after-tax profit 税后盈利；税后利润；税后溢利
o& (wg(Rv agency agreement 代理协议
8YuJ8 KC agency expenses 代理机构的开支
D (y+1^> agency fee 代理费
f~w>v Agency Law 《代理法》
QWrIa1.JC agent 代理人；承销人
j$3rJA%rN agent of company 公司代理人
%KGq*|GUu agent's fee 代理人费；经纪费
si_W:mLF{a aggregate 总计；总数；总体数字
c |>=S)| aggregate amount 总款额；总额
Vy-28icZ` aggregate assets and liabilities 总体资产与负债
'3A+"k-}mh aggregate at constant price 按固定价格计算的总体数字
R/^@cA aggregate demand 总需求
e]lJqC aggregate gross position 总持仓量
]dvPx^`d{ aggregate limit 总限额
, i?) aggregate of salaries tax 合计薪俸税
9n1ZVP.ag aggregate performance 总体表现；总体业绩
"(s6aqO$ aggregate supply 总体供应
K&=D-50% aggregate surplus 总盈余
PJzc=XPU aggregate total 整体总额
+7,8w aggregate value 总值；合计价值
' .?^uM aggregated basis 合计基准
DH
6q7"@ aggregated net chargeable income 合计应课税入息实额
n;wwMMBM aggregation 合并计算；合计；总和
yL0f1nS aggregation of incomes of husband and wife 夫妇入息合并计算
Q,{^S,s< aggregation of property 财产的总和
RFw(]o,9cR agio 差价；贴水
Z&_y0W=t 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》
4&Byl85q Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
!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》
t/ }L36@+ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
'It?wB W 《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》
O~V1Ywfq7^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
A (Bk@; 《香港政府和大韩民国政府关于相互促进和保护投资协定》
u* 2fP]n agreement for a settlement 授产协议
kw*)/ $5] agreement for assignment 转让协议
pet~ [e %! agreement for sale 售卖协议；买卖协议
8{dEpV* agreement for sale and purchase 买卖协议
/Rj#sxtdw agreement for the payment of interest 支付利息协议
}g~g50ci agreement for the repayment of money 还款协议
3y99O
$EAc agreement of reinsurance 再保险协议
KU-'+k2s;p Agricultural Bank of China 中国农业银行
11@]d ]v , air passenger departure tax 飞机乘客离境税
2d*_Qq1 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Fh K&@@_ airport tax 机场税
z
v>Oh# alcohol duty 酒精税
-"=)z /S alienation 让与；让渡；转让
~W<CE_/]k alimony 生活费；赡养费
+b^ ]Pz5 All Ordinaries Index [AOI] 所有普通股指数
aX;A==> all risks 全险；综合险
hk%k(^ekU] All Sales Record for Stock Market 《股票市场成交报告》
Hou*lCA Allied Capital Resources Limited 新联财务有限公司
YutQ ]zYA. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@5xu>g Kn allocation letter 拨款信件
(Yv{{mIy allocation of fund 分配款项；预留款项
iv*V#J> allocation of profit 利润分配；溢利分配
.}q]`<]ze allocation warrant 拨款令
;f: gX `"\ allotment 分配；配股
+Mk#9 r allotment notice 股份配售通知；配股通知
}Z\wH*s` allotment of shares 股份分配
K UKACUL allowable 可获宽免；免税的
> !L&>OOx allowable business loss 可扣除的营业亏损
[E7MsX allowable expenses 可扣税的支出
H3 , ut allowance 免税额；津贴；备抵；准备金
8-m
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`\bT'~P allowance for depreciation by wear and tear 耗损折旧免税额
~2@Lx3t$ allowance for funeral expenses 殡殓费的免税额
W^es;5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
VPt9 QL( allowance for repairs and outgoings 修葺及支出方面的免税额
`5q
;ssu allowance to debtor 给债务人的津贴
yEq#Dr alteration of capital 资本更改
5Fm av5 alternate trustee 候补受托人
>c4/ ?YV amalgamation 合并
v?%LQKO ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
yhpz5[AuO ambit of charges 征税范围；收费范围
rEdY>\' amended valuation 经修订的估值
/.Fj.6U5 American Commodities Exchange 美国商品交易所
_%~$'H y American Express Bank Limited 美国运通银行
pj0fM{E American Stock Exchange 美国证券交易所
S,''>`w amortization 摊销
$IVw A amount due from banks 存放银行同业的款项
%d1draL amount due from banks abroad 存放海外银行同业的款项
|t))u`~ amount due from holding companies 控股公司欠款
ySe$4deJ amount due from local banks 存放本港银行同业的款项
hN3u@P^ amount due to banks 银行同业的存款
lwT9~Hyp amount due to banks abroad 海外银行同业的存款
D'b#,a;V amount due to holding companies 控股公司存款
2C$R4:Ssw) amount due to local banks 本港银行同业的存款
& ze>X amount due to outport banks 外埠银行同业的存款
( CJ.BHu] amount for note issue 发行纸币的款额
Dzl;- ]S amount of bond 担保契据的款额
o%`Xa#*Ly amount of consideration 代价款额
MV0Lq:# N amount of contribution 供款数额
+pf5\#l? amount of indebtedness 负债款额
7AwgJb hn amount of principal of the loan 贷款本金额
x({H{'9? amount of rates chargeable 应征差饷数额
"0CjP+1k amount of share capital 股本额
rkB'Hf amount of sums assured 承保款额
oFDz;6 amount of variation 变动幅度
"; x+1R.d amount of vote 拨款数额
tnz+bX 26 amount payable 应付款额
c3)C{9T]( amount receivable 应收款额
e)H!uR Amsterdam Stock Exchange 阿姆斯特丹证券交易所
} fZ`IOf analysis 分析
h5"Ov,K3[ ancillary risk 附属风险
bc I']WgB- annual account 周年帐目；周年帐目报表；年度决算；年结
>Kivuc annual accounting date 年结日期
=8Ehrlq annual allowance 每年免税额；年积金；年度津贴；年津
}tG3tz0%fX annual balance 年度余额
2&Jd f annual disposable income 每年可动用收入
nwA8ALhE annual estimates 周年预算
hePPxKQ- annual fee 年费
^e Gue annual general meeting 周年大会
5GQLd annual growth rate 年增率；每年增长率
>9H@ |[C annual long-term supplement 长期个案每年补助金
X[](Kj^`< annual pensionable emolument 可供计算退休金的年薪
nXA\|c0 annual report 年报
QAPu<rdJP Annual Report on the Consumer Price Index 《消费物价指数年报》
VsK>6S\T annual return 周年报表；周年申报表；每年报税表格
80pid[F Annual Return Rules 《周年报表规则》
F'JY? annual review of consumer prices 每年消费物价回顾
R@iUCT^$ annual roll-forward basis 逐年延展方式
XL$* _c <) annual salary 年薪
O(z}H }Fv annual statement 年度报表；年度决算表
$w#r"= ) 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
#!2k<Q*5uT annuitant 年金受益人
G8Z 4J7^ annuity 年金
- nbMTY} annuity contract 年金合约
Km#pX1]>e annuity on human life 人寿年金
*\uM.m0$ antecedent debt 先前的债项
_ [K"gu ante-dated cheque 倒填日期支票
Dg HaOAdU anticipated expenditure 预期开支
b'YE9E anticipated net profit 预期纯利
b:J(b? anticipated revenue 预期收入
V\ ]" }V)" anti-inflation measure 反通货膨胀措施
p(F " / anti-inflationary stance 反通货膨胀立场
/)
4GSC}Gg apparent deficit 表面赤字
IA&L] apparent financial solvency 表面偿债能力
Wg `AZ=t apparent partner 表面合伙人
tK(g-u0N`( application for personal assessment 个人入息课税申请书
^|!I + application of fund 资金应用
c{ +A J8 application to release as liquidator and to destruct the books of accounts and documents
j*v40mXl`2 申请免除清盘人职务及毁灭帐簿与文件
? "/ fPV- appointed actuary 委任精算师
Iu@y(wyg appointed auditor 委任核数师；委任审计师
w
Y appointed trustee 委任的受托人
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J-_~ appointer 委任人
Z8#Gwyinx apportioned pro rata 按比例分摊
S8d8%R~1=h apportionment 分配；分摊
#R0A= ! Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
"=. t
36# apportionment formula 分摊方程式
?, r~= apportionment of estate duty 遗产税的分摊
X-LA}YH=tS appraisal 估价；评估
uX/$CM appreciable growth 可观增长
;%C'FV e] appreciable impact 显着影响
e({9] appreciable increase 可观增长
@ f+8%I3D appreciation 增值；升值
qa`-* 4m appreciation against other currencies 相对其他货币升值
= &wmWy appreciation of the exchange value of Hong Kong dollar 港元汇值上升
hU]HTX'R appreciation tax 增值税
}[ +!$ # appropriation 拨款；拨用；拨付
#H?t!DU appropriation account 拨款帐目
!$;a[Te Appropriation Bill 拨款法案
$~0Q@): appropriation-in-aid system 补助拨款办法
WE 6a' approved assets 核准资产
/iC;%r1L approved basket stock 认可一篮子证券
N==ZtKj F approved budget 核准预算
/cr}N%HZB approved charitable donation 认可慈善捐款
:~Q!SL N approved charitable institution 认可慈善机构
}R[#?ty; ] approved currency 核准货币；认可货币
uMb> xxf approved estimates 核准预算
WEg6Kz approved estimates of expenditure 核准开支预算
PNOGN|D approved overseas insurer 核准海外保险人
"\W-f approved overseas trust company 核准海外信托公司
CT9 approved pooled investment fund 核准汇集投资基金
'ly? P8h approved provident fund scheme 认可公积金计划
GQQ.O vEc approved provision 核准拨款
O,bkQY$v approved redeemable share 核准可赎回股份
" xmP6=1 approved regional stock 认可地区性证券
M->*{D@a approved retirement scheme 认可退休金计划
VV4Gj c approved subordinated loan 核准附属贷款
9E2j! arbitrage 套戥；套汇；套利
acP+3u?r arbitrageur 套戥者；套汇者
Rlnb db;!k arbitrary amount 临时款项
1OLqL arrangement 措施；安排；协定
5!YA o\S arrears 欠款
%J:SO_6 arrears of pay 欠付薪酬
n% 'tKU\q arrears of revenue 逾期未收税款；逾期未收的帐项
Pi,QHb`> articles of association 组织章程；组织细则；组织章程细则
2kAx>R Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
S{4z?Ri, ' ascertainment of profit 确定利润
?\KM5^eX "Asia Clear" “亚洲结算系统”
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5`R; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
E! BPE> Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
7]xm2CHx5 Asian Development Fund [ADF] 亚洲发展基金
]M/9#mD9~ Asian dollar bond 亚洲美元债券
RIu~ @ Asian dollar market 亚洲美元市场
hz;|NW{u Asian dollar rate 亚洲美元利率
7cAXd#sI Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
E:zF/$tG Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
p.}Ls)I asked price 沽盘；喊价；索价；卖方报价
]5~s "fnG assessable income 应评税入息
S##1GOO assessable loss 应评税亏损
L Mi:%i%\ assessable profit 应评税利润
>Rvx[`|O!m assessable value 应评税值
g4`Kp; }&' assessed profit 估定利润
UJ-?k &j, assessed value 经评估价值
6u`F
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@`tXKP$so assessment number 评税编号；估价编号
ES~^M840f assessment of additional tax 补加税评税
iwz assessment of performance 业绩评估；实绩评价
HEL !GC># Assessor 评税主任
c _a Z{S asset price bubbles 资产价格泡沫
5D M"0 asset-backed securities 具资产保证的证券
-9RDr\&`( assets accretion 资产增值
MMB@.W assets and liabilities 资产与负债
mk7&<M assets betterment statement 资产递增表；资产改进表
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sw+{ assets lending 实物放款；有抵押贷款
{3})=>u:S assets of the company passing on the death 死者去世时转移的公司资产
*k"|i*{ assets pledged as security for liabilities 用作负债抵押的资产
X [#zCM assets portfolio 资产投资组合
M8H5K assets price 资产价格
+^*iZ6{+7 assets quality 资产质素
P%)gO assets realization 资产变现
5@*'2rO&!
assets refinancing arrangement 资产再集资安排
Hf'G8vW assets securitization 资产证券化
D7Y)?Z5A; assets situated outside Hong Kong 在香港以外地方的资产
?USQlnr:R/ assets stripping 削减资产；拆卖资产
m9U"[Huv1E assets value 资产值
x21dku<6K[ assignee 承让人
p!] 6ll^ assignment 转让；转让书；转让契
~~/xR s assignment of interest 权益转让
^c~)/F/cF assignment of letters patent and trade mark 专利证书及商标转让
:o:e,WKxb assignment of property 物业转让；物业转让书
%WqNiF0- assignment right 转让权
{`2R,Jb%S assignor 转让人
UobyK 3.% associate 有联系的人；有关连人士；相联者；合伙人；联系人
H| cNH= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
85 EQ5 yY associate member 附属会员
#%J5\+ua associated body corporate 相联法人团体
OD' ]: associated company 相联公司；联属公司
$$:ZX associated corporation 相联法团
$/6;9d^ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
BCe_@ 公认会计师公会〔英国〕
G'YH 6x, Association of Futures Exchange Brokers 香港期货经纪协会
omWJJ|b ~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
ikE<=:pe association of underwriters 承保人组织
.jy]8S8[|% assumption of control 接管
yj4+5`|f assurance 担保；保险；转易；转易书
*yl>T^DjTC assurance of interest 权益的转易
hOhS) at 19XX price 按一九ＸＸ年价格计算
Kwc6mlw~M at a discount 按赔价计算；按贴水价格计算；打折扣
VqL.iZ- at a premium 按溢价计算；按升水价格计算
cA6lge<{~ at call 通知付款；按通知
XeBP`\>Ve at constant market price 按固定市价计算
.>z][2oz at constant price 按固定价格计算
eIl]oC 7* at cost 按成本计算
xBu1Ak8w at current market price 按当时市价计算；按现时市价计算
R/" x}B1d at current price 按当时价格计算；按现时价格计算
qfcY E= at factor cost 按要素成本计算；按生产要素成本计算
JCAq8=zM at money-of-the-day price 按付款当日价格计算
Y(.OF
Q at or better 按指定或较佳价位〔买卖指令〕
6<K6Y5 <6 at par 按面值计算；平价
[{C )LDN at sight 见票即付
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T\Xs;GK at the close 按收市盘
NEa>\K<\ at the opening 按开市盘
r>bJ%M} attestation 见证；见证条款
G,;,D9jO7 at-the-money option 平价期权
EyY.KxCB attorney 受权人；受托代表人
wP,JjPUt attornment 新拥有人承认书
fDx9iHGv attributable profit 可归属利润
nx0K$ Ptq attributable share value 可归属股份价值
+cU>k} Auckland Stock Exchange 奥克兰证券交易所
qRbf2; auction 拍卖
h*u`X>!! auctioneer 拍卖商
;gC | audit 审计；核数
fwzb!"!.@ Audit Commission 审计署
AkOO )0 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
64: fs?H 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〕
$%VuSrZ& audit review 帐目审查
Qp`gswvE Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
U-n;xX0= audited account 审计帐目；经审计的帐目
AyMd:5; audited annual account 经审计的周年帐目
ccd8O{G.M audited balance sheet 经审计的资产负债表
1:Si,d,wh auditor 核数师；核数主任；审计师
_G1gtu] auditor's certificate 核数师证明书；审计师证明书
bI|2@H V2 auditor's report 核数师报告；审计师报告
vM_:&j_?`` Aussie bond 澳元债券
)}9rwZ austerity budget 紧缩预算
wcDRH)AW. Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
<3,<\ub Australia All Ordinaries Index 澳洲所有普通股票指数
b,8{ X< Australian Dollar [AUD] 澳元
VY)s+Bx Australian Options Market 澳大利亚期权市场
2P c%fuC Australian Securities Commission 澳洲证券事务监察委员会
.$@R{>%U Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/ g 2b Australian Stock Exchange 澳大利亚证券交易所
A<;SnXm Austrian Schilling [ATS] 奥地利先令
%kgkXc~6|x authentication 认证；鉴证
J*9$; authority to purchase 委托购买证；委购书
h<~7"ONhV authorization 认可；核准；授权；授权书
soCi[j$lH authorization by direction 指示授权
[
Bl c^C{f authorization by instruction 指令授权
}B~If}7 authorization by warrant 令状授权
+MmHu6"1 authorization of unit trust 单位信托的认可
b%cF authorized agent 指定代理人
1yqJwy;X authorized capital 法定资本
+VQ\mA5 9 authorized clerk 出市员
)&
u5IA( authorized dealer 认可交易商
KN-avu_Ix authorized financial institution 认可财务机构
~)( \6^&=| authorized fund 认可基金
vOg#Dqn- authorized fund house 获授权的基金公司；认可基金公司
,]T2$?| authorized institution 认可机构
"Ky; a?Y authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
h,"4SSL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^eoLAL authorized insurer 获授权保险人；获认可承保人
s=[h?kB authorized investment 特准投资项目
F`9]=T0 authorized person 获授权人
U!Ek' authorized representative 获授权代表
H:"ma S\I authorized share capital 法定股本
ul*Qt} automated quotation system 自动报价系统
)Pv9_XKJ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
2h%z ("3/ 自动交易系统〔香港期货交易所有限公司〕
@O[5M2|r automatic adjustment mechanism 自动调整机制
YtO|D automatic adjustment system 自动调整系统
H*9~yT' Q Automatic Clearing House 自动票据交换所
@Vu(XG automatic exchange rates accumulation system 自动化汇率累集系统
~H!S,"n^,P Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
"+unS)M;Y automatic teller machine [ATM] 自动柜员机
;t+ub8 autopay 自动转帐
\( %Y%?dy available assets 可用资产
'? jlH0; available fiscal reserve 现存财政储备
jMpD+Mb available profit 可用利润
0>zbCubPH Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
H'HSD,>( average 平均；平均数；海损
WVLHfkN average basic salary 平均基本薪金
MeUaTJFEB average consumer expenditure 平均消费开支；一般消费开支
? mlNL/: average cost 平均成本
h>Hb `G< average cost of land production 增辟土地平均成本
-1J[n0O. average daily turnover 平均每日成交额
+ T8B: average daily wage rate 平均每日工资率
)Y)pmjZaG average expenditure pattern 平均开支模式
xp Og8 u5 average growth rate 平均增长率
}K3x average net fixed assets 固定资产平均净值
>a}f{\Q average of relatives 相对价格平均数
@/ k@WhFZ average price 平均价格
: >>@rF , average propensity to consume 平均消费倾向；一般消费倾向
@'GGm#< average propensity to save 平均储蓄倾向；一般储蓄倾向
r7',3 V average rate 平均率
p ]d] QMu average revenue 平均收入；平均收益
5YrBW:_OI average stock 平均库存；平均存货
}*L(;r)q average yearly rent 平均年租
<qGu7 y" avoidance of double taxation 避免双重课税
3d|9t9 v avoidance of tax 避税
