A:
r! A1Sfo4P A share Ａ股；甲类股份
vDl6TKXcu abatement of tax 减税；减扣免税额
F )r U* i7 ABN AMRO Bank N.V. 荷兰银行
M|IR7OtLV above-the-line expenditure 线上项目支出；经常预算支出
S?TyC";! above-the-line receipt 线上项目收入；经常预算收入
fR[kjwX)<1 ABSA Asia Limited 南非联合亚洲有限公司
Ni "n_ Yun absolute change 绝对数值变更
1 XsB absolute expenditure 实际开支
J;"66ue(d absolute guideline figure 绝对准则数字
Q v=F' absolute interest 绝对权益
&cy @Be}|T absolute order of discharge 绝对破产解除令
5R"My^G absolute profit margin 绝对利润幅度
LA?h +) absolute value 实值；绝对值
Qxb5Y)/jn absolutely vested interest 绝对既得权益
mT enzIp absorbed cost 已吸收成本；已分摊成本
r ik-C7 absorption 吸收；分摊；合并
X 633.]+ absorption rate 吸收率；摊配率；分摊率
R)4L]ZF ACB Finance Limited 亚洲商业财务有限公司
;.*n77Y acceptable form of reciprocity 合理的互惠条件
L9L!V"So1k acceptable rate 适当利率；适当汇率
DLMM1
A acceptance agreement 承兑协议
|oCE7'BaP acceptance for honour 参加承兑
c!#DD;<Q acceptor 承兑人；接受人；受票人
]7 W ! acceptor for honour 参加承兑人
%C}TdG (C accident insurance 意外保险
OX|nYTp Accident Insurance Association of Hong Kong 香港意外保险公会
# {97<sU\ accident insurance scheme 意外保险计划
!e+ ex"7 accident year basis 意外年度基准
o1I8l7 accommodation 通融；贷款
QAs$fi}f]s accommodation bill 通融票据；空头票据
7Uy49cs, accommodation party 汇票代发人
L#)F00/` account balance 帐户余额；帐户结余
ca~n fo account book 帐簿
;Oh abbj* account collected in advance 预收款项
'#JC 6#X account current book 往来帐簿
jvGGIb"&1 account of after-acquired property 事后取得的财产报告
B[2 qI7D$ account of defaulter 拖欠帐目
)q xZHV account payable 应付帐款
cPQUR^!5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
_G9 vsi account receivable 应收帐款
Z.:g8Xl-6 account receivable report 应收帐款报表
1$1s 0yg account statement 结单；帐单；会计财务报表
|"7F`M96I account title 帐户名称；会计科目
+
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accountant's report 会计师报告
j2\B(PA Accountant's Report Rules 会计师报告规则
u7L!&/ 6On accounting and auditing procedure 会计与审计程序；会计与核数程序
'x'.[=; Accounting Arrangements 《会计安排》
Pr|:nJs accounting basis 会计基础
Z+# =]Kw) accounting by Official Receiver 破产管理署署长呈交的帐目
G.#`DaP Accounting Circular 《会计通告》
iv3=J
accounting class 会计类别
^o;f~6#17 accounting date 记帐日期；会计结算日期
1^F
!X= accounting for money 款项核算
g>g]qQ Accounting Officer 会计主任
$? voQ & accounting period 会计报告期；会计期
d46PAA{' accounting policy 会计政策；会计方针
"YW&,X5R accounting practice 会计惯例
*RPd U. accounting principle 会计准则
P;B<R" accounting record 会计记录
d#Hl3]wT accounting report 会计报告
6I5,PB Accounting Services Branch [Treasury] 会计事务部〔库务署〕
6.uyY@Yx Accounting Society of China 中国会计学会
\U(;%V accounting statement 会计报表
B;k3YOg accounting system 会计制度；会计系统
6p;G~,bd~ accounting transaction 会计事项；帐务交易
]f %yeD accounting treatment 会计处理
*<.{sx^Gk accounting year 会计年度
U/9i'D[|{ accretion 增值；添加
~Bw)rf, accrual 应计项目；应累算数目
"'# 18&N accrual basis 应计制；权责发生制
H NF G:t9 accrual basis accounting 应计制会计；权责发生制会计
,RP"m#l!\ accrue 应累算；应计
UG @9X/l} accrued benefit 应累算利益
>v
sy P accrued charges 应计费用
lfle7; accrued cumulative preference share dividend 应累算的累积优先股股息
U%<E9G594 accrued expenses 应累算费用
he/WqCZ g accrued interest payable 应付利息；应计未付利息
q:}Q5gzZ accrued interest receivable 应收利息；应计未收利息
3I}(as{Rp accrued right 累算权益
8[PD`*w accruing profit 应累算的利润
CtEpS<*c accumulated fiscal reserve 累积财政储备
"L?h@8sa accumulated profit 累积利润；滚存溢利
f 1Az|h accumulated reserve 累积储备
D'F j"&LK accumulation of surplus income 累积收益盈余
xZMQ+OW2i acquired assets 既得资产
,b b/
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acquisition 收购；购置；取得
pm)kocG acquisition cost 购置成本
?.A ~O-w acquisition expenses 购置费用
SC Qr/Q acquisition of 100% interest 收购全部股权
Fl{@B*3@w acquisition of control 取得控制权
_S$ SL%;\ acquisition of fixed assets 购置固定资产
Fj_6jsDb acquisition of shell “买壳”
Ht{Q=w/ 9 acquisition price 收购价
Qr u
iQ/t act of God 天灾
h?8I`Z)h acting partner 执事合伙人
&d%0[Ui` active market 买卖活跃的市场；交投畅旺的市场；旺市
WLO4P active partner 积极参与的合伙人
bjR:5@" active trading 交投活跃
.=kXO{> actual circulation 实际流通
t)p . $ actual cost 实际成本
3QD+&9{D actual expenditure 实际开支；实际支出
s%6{X48vY^ actual income 实际入息；实际收入；实际收益
0=:]tSD\F actual market 现货市场
ep ,"@,, actual price 现货价；实际价格
b +4x2{ actual profit 实际利润
jmE\+yz actual quotation 实盘；实际价位；实际报价
aSGZF w actual year basis 按实际年度计算
8@)4)+e actuals 实货
0 %W0vTvL actuarial investigation 精算调查
o/J2BZ<_< actuarial principle 精算原则
_ aaQ1A`p actuarial report 精算师报告
4#MPD Actuarial Society of Hong Kong 香港精算学会
e`7dRnx&0 actuarial valuation 精算师估值
i&di}x actuary 精算师
3g{T+c* ad referendum agreement 暂定协议；有待覆核的协定
aAi " ad valorem duty 从价税；按值征税
`mt x+C ad valorem duty system 从价税制
5McOSy ad valorem fee 从价费
F7"v}K]X ad valorem tariff 从价关税
[_X.Equ additional allowance 额外免税额
W,D$=Bg additional amount for unexpired risk 未过期风险的额外款额
W3gBLotdg additional assessable profit 补加应评税利润
1y{@fg~.. additional assessment 补加评税
32S5Ai@Cd" additional commitment 额外承担
S 9;:) additional commitment vote 额外承担拨款
&F 3'tf? additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z /*X)mBuB additional dependent parent allowance 供养父母额外免税额
b\.l!v n0 additional provision 额外拨款
3
{OZdl| additional stamp duty 附加印花税
|PaVb4j additional tax 补加税罚款；补加税款
dBeZx1Dy Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
C4h4W3w adjudged bankrupt 被裁定破产
~USU\dni adjudicated bankrupt 裁定破产人
-]-?>gkN5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
0;X0<IV adjudication of bankruptcy 裁定破产；宣告破产
uJ :SN; adjudication of insolvency 裁定无力偿还债务
'VQ
mK# adjusted actual 经调整的实数；调整后的实数
x9qoS)@CM adjusted current assets 经调整的流动资产；调整后的流动资产
ixjhZk i< adjusted figure 经调整的数字；调整后的数额
>>I~v)a>w adjusted liabilities 经调整的负债；调整后的负债
&f"kWOe$X adjusted loss 经调整的亏损；调整后的亏损
][[\!og 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
{sR|W:fS$ adjusted profit 经调整的利润；调整后的利润
dFw>SYrpu adjusted surplus 经调整的盈余额；调整后的盈余额
sI% =G3o= adjusted value 经调整的价值；调整后的价值
*D:"I!Ho adjustment 调整；修订；理算〔保险〕
;p] f5R^ adjustment centre 调剂中心
E!6 Nf[ adjustment lag 调整过程的时间差距；调整时差
Y5XhV;16 adjustment mechanism 调整机制
QP={b+8 adjustment of loss 亏损调整
D/<;9 hw adjustment process 调整过程；调整程序
mcm8|@Y{ adjustment range 调整幅度
f{j.jf l\x administered exchange rate 受管制汇率
l6y*SW5+ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
>< r \ 5` administration expenses 行政费用
:dM
eNM- administration fee 手续费；行政费
_ rIFwT1] administration in bankruptcy 破产管理
> "%}x{| administration order 遗产管理令
fo5+3iu^ administrator 管理人；遗产管理人
[ KT1.5M[ administrator of the estate 遗产管理人
9?i~4&EY admission of debt 债项承认书
<}z, !w8 admission of proof 接纳债权证明
\NTN B9>CO advance 放贷款项；垫付款项；预支款项；预付款项
|h{#r7H0 advance account 暂支帐目；预付款帐户
1XD|H_JG<j advance compensation 预付补偿金
1(*Pa advance from shareholder 股东垫款
f !D~aJ advance pending reimbursement 预支以待日后付还
+u[?8D7Y advanced economy 先进经济体系
$ri't J+ advancement 预付；预付财产
cpe/GvD5] advances warrant 垫款令
`GQ'yv advancing 贷出
7$/%c{ o adverse balance 逆差
\}9GK`oR adverse exchange 逆汇
/GDG E } advertisement addressed to shareholders 在报章刊登的致股东通告
-'wFaW0%I advice for collection 托收通知书
}3xZ`vX[T advice of drawing 提款通知书；汇票通知书
|v?*}6:a advice of payment 付款通知
qTd6UKg Advisory Committee [Securities and Futures Commission]
1~_&XNb& 谘询委员会〔证券及期货事务监察委员会〕
_WeN\F~^ Advisory Committee on Diversification 经济多元化谘询委员会
TexSUtx@$ affidavit 誓章；遗产申报誓章
/'uFX, affidavit of no receipt 述明无收款的誓章
'V-_3WWxU affiliate 联号；联营公司；附属公司
q(YFt* (;w affiliated company 附属公司；联号；联营公司
)?qH#>mD6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2ij /! affordability 负担能力
4Bc< African Development Bank [AfDB] 非洲开发银行
@*}?4wU^k after-acquired property 事后取得的财产
!v`C-1}70 after-hours dealing 市后交易
F>!gwmn~ after-tax profit 税后盈利；税后利润；税后溢利
n "P29" agency agreement 代理协议
SK&? s`
agency expenses 代理机构的开支
g-cC&)0Q agency fee 代理费
^,;AM(E Agency Law 《代理法》
$GcVI ;a agent 代理人；承销人
,*} 5xpX agent of company 公司代理人
eKj'[2G@/ agent's fee 代理人费；经纪费
( 8}'JvSu aggregate 总计；总数；总体数字
zEu15!~ aggregate amount 总款额；总额
WI+ 5x aggregate assets and liabilities 总体资产与负债
3$hbb6N%6. aggregate at constant price 按固定价格计算的总体数字
|'bRVqJ aggregate demand 总需求
rDvz2p"R aggregate gross position 总持仓量
tq^d1b(j4 aggregate limit 总限额
7vf?#^ RlV aggregate of salaries tax 合计薪俸税
5|^{t00T ~ aggregate performance 总体表现；总体业绩
LtDQgel" aggregate supply 总体供应
AT6:&5_` aggregate surplus 总盈余
G d 08RW aggregate total 整体总额
1FO T aggregate value 总值；合计价值
buv*qPO aggregated basis 合计基准
y?1<7>L5~ aggregated net chargeable income 合计应课税入息实额
9^5D28y aggregation 合并计算；合计；总和
`T \"B% aggregation of incomes of husband and wife 夫妇入息合并计算
:1O1I2 L0 aggregation of property 财产的总和
,*w agio 差价；贴水
QlFt:?7f 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》
xQetAYP` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
G L> u3K 《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》
W 6>SYa Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
p@se
5~ 《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》
s?2DLXv}! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
=b* Is,R/ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%488" agreement for a settlement 授产协议
i47xF7y\ agreement for assignment 转让协议
yQXHEB agreement for sale 售卖协议；买卖协议
z U~ o "Jv agreement for sale and purchase 买卖协议
`S{Blv agreement for the payment of interest 支付利息协议
MGmUgc agreement for the repayment of money 还款协议
K[XFJ 9 agreement of reinsurance 再保险协议
?5oeyBA@ Agricultural Bank of China 中国农业银行
N {$'-[ air passenger departure tax 飞机乘客离境税
y+P iH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
'xC83}!k airport tax 机场税
:Gdfpz-{? alcohol duty 酒精税
T|c9Swu r alienation 让与；让渡；转让
> WsRCBA alimony 生活费；赡养费
1YklPMx6 All Ordinaries Index [AOI] 所有普通股指数
v .ftfL! all risks 全险；综合险
)/hb9+S All Sales Record for Stock Market 《股票市场成交报告》
Nm 0kMq|h Allied Capital Resources Limited 新联财务有限公司
t1I` n(]n all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E!eBQ [@ allocation letter 拨款信件
H9^D lIv(' allocation of fund 分配款项；预留款项
# h 4`f allocation of profit 利润分配；溢利分配
qQ_o>+3VAy allocation warrant 拨款令
vIoV(rc+ allotment 分配；配股
K`9ph"(Z allotment notice 股份配售通知；配股通知
_l`s}yC allotment of shares 股份分配
5 E%dF9q allowable 可获宽免；免税的
}/% (7F f{ allowable business loss 可扣除的营业亏损
za i x_mR allowable expenses 可扣税的支出
QX*HvT allowance 免税额；津贴；备抵；准备金
@CSTp6{y allowance for debts 债项的免税额
nr#DE? allowance for depreciation by wear and tear 耗损折旧免税额
l"\W] 'T:r allowance for funeral expenses 殡殓费的免税额
rSYzrVc allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%#.H FK allowance for repairs and outgoings 修葺及支出方面的免税额
mx YsP6& allowance to debtor 给债务人的津贴
WCbv5)uTUs alteration of capital 资本更改
?w}E/(r alternate trustee 候补受托人
:>Gm&w
(n amalgamation 合并
ugM,wT&~Y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{5f? y\Z ambit of charges 征税范围；收费范围
~$0Qvyb> amended valuation 经修订的估值
kQR kby American Commodities Exchange 美国商品交易所
rmCrP( American Express Bank Limited 美国运通银行
~ituPrH%< American Stock Exchange 美国证券交易所
GRanR'xG amortization 摊销
b@OL !?JP amount due from banks 存放银行同业的款项
2V OdI amount due from banks abroad 存放海外银行同业的款项
C ^@~ amount due from holding companies 控股公司欠款
}ug|&2 5D amount due from local banks 存放本港银行同业的款项
C(:tFuacpw amount due to banks 银行同业的存款
GdqT4a\S amount due to banks abroad 海外银行同业的存款
!O=J8;oLk amount due to holding companies 控股公司存款
,6Kx1 c amount due to local banks 本港银行同业的存款
N/A. 1W amount due to outport banks 外埠银行同业的存款
=o5ZcC amount for note issue 发行纸币的款额
M]?#]3XBNo amount of bond 担保契据的款额
"YlN_ U amount of consideration 代价款额
Nb [z+V {= amount of contribution 供款数额
xz FV] amount of indebtedness 负债款额
3_Su5~^ amount of principal of the loan 贷款本金额
Kq|L: Z amount of rates chargeable 应征差饷数额
vj I>TIy
amount of share capital 股本额
3A_ 7R-sQ amount of sums assured 承保款额
N\IdZX%u amount of variation 变动幅度
l>RW&C&T amount of vote 拨款数额
klG]PUzd amount payable 应付款额
L;=<d amount receivable 应收款额
<_@ S@t) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
.(tga&] analysis 分析
&|7pu= ancillary risk 附属风险
@|xcrEnP}B annual account 周年帐目；周年帐目报表；年度决算；年结
'&5A*X]d annual accounting date 年结日期
-r_ /b annual allowance 每年免税额；年积金；年度津贴；年津
U:eahK annual balance 年度余额
#/ 1 annual disposable income 每年可动用收入
C+-xC~ annual estimates 周年预算
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Q%Yn annual fee 年费
Int 6xoz annual general meeting 周年大会
D +/2 7# annual growth rate 年增率；每年增长率
83UIH0( annual long-term supplement 长期个案每年补助金
$ u`y annual pensionable emolument 可供计算退休金的年薪
A-vK0l+ annual report 年报
tWYKW 3~] Annual Report on the Consumer Price Index 《消费物价指数年报》
~/J:p5?L annual return 周年报表；周年申报表；每年报税表格
xI}h{AF7 Annual Return Rules 《周年报表规则》
N^A&DrMF annual review of consumer prices 每年消费物价回顾
+(VHnxNQs annual roll-forward basis 逐年延展方式
MoN;t; annual salary 年薪
s5>=! yX annual statement 年度报表；年度决算表
az~4sx$+} Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
r{.DRbn annuitant 年金受益人
a!}.l< ) annuity 年金
zp>q$e40 annuity contract 年金合约
[^B04x@ annuity on human life 人寿年金
*upl*zFf0 antecedent debt 先前的债项
0"$Ui#r` ante-dated cheque 倒填日期支票
~WK >+T,% anticipated expenditure 预期开支
|?0Cm|? anticipated net profit 预期纯利
FA ?xp1E anticipated revenue 预期收入
s.]7c
CY anti-inflation measure 反通货膨胀措施
?fDF Rms anti-inflationary stance 反通货膨胀立场
I~EQuQ >= apparent deficit 表面赤字
ZKyK#\v< apparent financial solvency 表面偿债能力
pPm[<^\# S apparent partner 表面合伙人
'/kSUvd application for personal assessment 个人入息课税申请书
,9gyHQ~ application of fund 资金应用
/u{ 9UR[g application to release as liquidator and to destruct the books of accounts and documents
L,0HX 申请免除清盘人职务及毁灭帐簿与文件
vRY Q4B4o appointed actuary 委任精算师
C)/uX5 appointed auditor 委任核数师；委任审计师
" B Z6G` appointed trustee 委任的受托人
#q40 >)] appointer 委任人
MCU{@ \?Xf apportioned pro rata 按比例分摊
:BG/]7>|V apportionment 分配；分摊
3}}~( Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
ncf=S(G+ apportionment formula 分摊方程式
v:(_-8:F apportionment of estate duty 遗产税的分摊
$A)i}M;uK appraisal 估价；评估
y%
=nhV appreciable growth 可观增长
f m.-*`ax appreciable impact 显着影响
o0^'x Vv appreciable increase 可观增长
x F7C1g( appreciation 增值；升值
qYc]Y9fi appreciation against other currencies 相对其他货币升值
3 <RkUmR appreciation of the exchange value of Hong Kong dollar 港元汇值上升
w<-8cvNhiz appreciation tax 增值税
C,+6g/{ appropriation 拨款；拨用；拨付
7!.%HhU0 appropriation account 拨款帐目
T (] Appropriation Bill 拨款法案
"*|plB appropriation-in-aid system 补助拨款办法
Q[`J= approved assets 核准资产
Q3,`'[ F approved basket stock 认可一篮子证券
JS% &ipm approved budget 核准预算
( -DA% approved charitable donation 认可慈善捐款
o1 ='Fr approved charitable institution 认可慈善机构
cZT;VmC approved currency 核准货币；认可货币
.g_B KeU approved estimates 核准预算
y^_ ' g2H approved estimates of expenditure 核准开支预算
K-F@OSK' approved overseas insurer 核准海外保险人
&#aQ mgDF approved overseas trust company 核准海外信托公司
VQV7W approved pooled investment fund 核准汇集投资基金
GJ W+'-f approved provident fund scheme 认可公积金计划
|2(z<b&y= approved provision 核准拨款
$ >1 'pV approved redeemable share 核准可赎回股份
4 F~e3 approved regional stock 认可地区性证券
bs$x%CR approved retirement scheme 认可退休金计划
oomB/"Z approved subordinated loan 核准附属贷款
a(&!{Y1bt arbitrage 套戥；套汇；套利
]uO 8 arbitrageur 套戥者；套汇者
@54, I arbitrary amount 临时款项
LyO , ] arrangement 措施；安排；协定
3>qUYxG8 arrears 欠款
/WXy! W30< arrears of pay 欠付薪酬
!4d6wp" arrears of revenue 逾期未收税款；逾期未收的帐项
4a]m=]Hm articles of association 组织章程；组织细则；组织章程细则
Bi2be$nV Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
9.ZhkvR4A ascertainment of profit 确定利润
2P`QS@v0a= "Asia Clear" “亚洲结算系统”
g9(zJ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
itb0dF1G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
;mH1J'.(a Asian Development Fund [ADF] 亚洲发展基金
50%
|9D0?Y Asian dollar bond 亚洲美元债券
5&q@; vR Asian dollar market 亚洲美元市场
,
"w`,c>! Asian dollar rate 亚洲美元利率
s.+2[R1HF Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8$a4[s
Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
gv$ 6\1 asked price 沽盘；喊价；索价；卖方报价
/'?Fz*b assessable income 应评税入息
1><\3+8 assessable loss 应评税亏损
4K` N3 assessable profit 应评税利润
^p(t*%LM assessable value 应评税值
6J0HaL assessed profit 估定利润
<S I& e/ assessed value 经评估价值
c7T9kV 8hS assessment 评税；评定；估价；评税单
?PORPv # assessment number 评税编号；估价编号
yo*c& > assessment of additional tax 补加税评税
qCK)F OU assessment of performance 业绩评估；实绩评价
Q# xeu Assessor 评税主任
%
INRds asset price bubbles 资产价格泡沫
`C"Slz:: asset-backed securities 具资产保证的证券
1L1_x'tT% assets accretion 资产增值
RVxlN* assets and liabilities 资产与负债
Kn]c4h}@b5 assets betterment statement 资产递增表；资产改进表
Kvu0Av-7 assets lending 实物放款；有抵押贷款
*wml
4lh assets of the company passing on the death 死者去世时转移的公司资产
QR!8 n assets pledged as security for liabilities 用作负债抵押的资产
ub |tX 'o assets portfolio 资产投资组合
O k-*xd assets price 资产价格
E(i<3U"4h[ assets quality 资产质素
Q\H_ lB assets realization 资产变现
3>[_2}l assets refinancing arrangement 资产再集资安排
^cYm.EHI assets securitization 资产证券化
yqpb_h9 assets situated outside Hong Kong 在香港以外地方的资产
[u _-x3` assets stripping 削减资产；拆卖资产
M (,npW assets value 资产值
*o8 Df Z assignee 承让人
Fe(qf>E assignment 转让；转让书；转让契
b|i94y( assignment of interest 权益转让
&n%
3r C5{ assignment of letters patent and trade mark 专利证书及商标转让
33O@jb s@ assignment of property 物业转让；物业转让书
?#F}mOVAa assignment right 转让权
8oI)q4V assignor 转让人
'F'v/G~F associate 有联系的人；有关连人士；相联者；合伙人；联系人
qMAH~P0u Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
gA e*kf1 associate member 附属会员
;>o}/h associated body corporate 相联法人团体
pn 6 e{ associated company 相联公司；联属公司
:@6,|2b e= associated corporation 相联法团
kc d~`+ C Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J4
yT| 公认会计师公会〔英国〕
9}`A_KzFx Association of Futures Exchange Brokers 香港期货经纪协会
~Co7 %e V Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
D. 2HM association of underwriters 承保人组织
Y-%S,91O assumption of control 接管
h' OLj #H assurance 担保；保险；转易；转易书
lZTD>$ assurance of interest 权益的转易
gt3;Xi at 19XX price 按一九ＸＸ年价格计算
CVsc#=w0 at a discount 按赔价计算；按贴水价格计算；打折扣
|okS7.|IX at a premium 按溢价计算；按升水价格计算
;mV,r,\dH at call 通知付款；按通知
'|r('CIBN/ at constant market price 按固定市价计算
%(`4wo}, at constant price 按固定价格计算
9,|&+ G$ at cost 按成本计算
iVM{ L at current market price 按当时市价计算；按现时市价计算
.'Vjs2 2 at current price 按当时价格计算；按现时价格计算
p< *\f at factor cost 按要素成本计算；按生产要素成本计算
v_*E:E at money-of-the-day price 按付款当日价格计算
Hh=D :kE at or better 按指定或较佳价位〔买卖指令〕
dA <PQKm at par 按面值计算；平价
CtwMMZXX3 at sight 见票即付
hS4Ljyeg at the close 按收市盘
8H_3.MK at the opening 按开市盘
D/_=rAl1 attestation 见证；见证条款
OiAi{ 71 at-the-money option 平价期权
'z\K0 attorney 受权人；受托代表人
c?L_ n=B attornment 新拥有人承认书
Lxm1.TOJ attributable profit 可归属利润
N1ZH aZ attributable share value 可归属股份价值
P)~P rTa% Auckland Stock Exchange 奥克兰证券交易所
.}.5|z} A auction 拍卖
)2mi6[qs0l auctioneer 拍卖商
u]P0:)tS. audit 审计；核数
vkan+~H Audit Commission 审计署
*ms?UFV[r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k*\ =IacX0 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〕
5B w audit review 帐目审查
o >{+vwK Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
'sI = *c audited account 审计帐目；经审计的帐目
Fs7/ 3
audited annual account 经审计的周年帐目
@W|}|V5 audited balance sheet 经审计的资产负债表
JZ&]"12]fR auditor 核数师；核数主任；审计师
{ hUbK+dKZ auditor's certificate 核数师证明书；审计师证明书
j3F[C:-zY auditor's report 核数师报告；审计师报告
s% `o Aussie bond 澳元债券
[Dp 6q~RM austerity budget 紧缩预算
^I9x@t Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
W&y%fd\&3 Australia All Ordinaries Index 澳洲所有普通股票指数
Zk2-U"0\o Australian Dollar [AUD] 澳元
d|5u<f5 Australian Options Market 澳大利亚期权市场
5I5~GH Australian Securities Commission 澳洲证券事务监察委员会
Kd
CPt! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
(
3IM7 Australian Stock Exchange 澳大利亚证券交易所
~DcX}VCm Austrian Schilling [ATS] 奥地利先令
@#ih;F authentication 认证；鉴证
EKf"e*|(L authority to purchase 委托购买证；委购书
'.oEyZA;o authorization 认可；核准；授权；授权书
[Z0 &`qz authorization by direction 指示授权
/kyuL]6 authorization by instruction 指令授权
q%#dx4z& authorization by warrant 令状授权
+r9:n(VP authorization of unit trust 单位信托的认可
DGdSu6s$ authorized agent 指定代理人
[|V<e+>T/ authorized capital 法定资本
9}t2OJS*h" authorized clerk 出市员
yL&F!+(/Ix authorized dealer 认可交易商
ZVE q{x1Zc authorized financial institution 认可财务机构
dkJ+*L5 authorized fund 认可基金
Fsv%=E { authorized fund house 获授权的基金公司；认可基金公司
o6K\z+.{ authorized institution 认可机构
z^S=ji U++ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
WcAX/ <Y > authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
n_sCZ6uXEQ authorized insurer 获授权保险人；获认可承保人
om$)8'A,l authorized investment 特准投资项目
azz6_qk8 authorized person 获授权人
RvvK`}/6 authorized representative 获授权代表
?n> h /[/ authorized share capital 法定股本
fb4/LVg'J automated quotation system 自动报价系统
rC}r99Pe:x Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B|gyr4] 自动交易系统〔香港期货交易所有限公司〕
CHv~H.kh' automatic adjustment mechanism 自动调整机制
_kl. zw% automatic adjustment system 自动调整系统
Hn0 ,LH$/ Automatic Clearing House 自动票据交换所
i1ur>4Ns automatic exchange rates accumulation system 自动化汇率累集系统
BdB/`X* Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
T?:Vw laE automatic teller machine [ATM] 自动柜员机
BftW<1,U^ autopay 自动转帐
6;9SU+/ available assets 可用资产
`Q^G
k{9P available fiscal reserve 现存财政储备
4 StiYfae available profit 可用利润
"zJ1vIZY Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#g \O*oYaw average 平均；平均数；海损
PYPs64kNC] average basic salary 平均基本薪金
E KhwrBjS average consumer expenditure 平均消费开支；一般消费开支
U-#wFc2N average cost 平均成本
xq- R5(k
average cost of land production 增辟土地平均成本
Ly/"da average daily turnover 平均每日成交额
\ $}^u5Y average daily wage rate 平均每日工资率
F]@vmz r average expenditure pattern 平均开支模式
i-~HT4iw average growth rate 平均增长率
b ;`gxXeL average net fixed assets 固定资产平均净值
(e S4$$g average of relatives 相对价格平均数
rg )>ZHx average price 平均价格
AK%`EsI^ average propensity to consume 平均消费倾向；一般消费倾向
SwpS 6 average propensity to save 平均储蓄倾向；一般储蓄倾向
:^j`wd1
h average rate 平均率
iyAeR!` average revenue 平均收入；平均收益
}p$>V,u average stock 平均库存；平均存货
<xOXuve average yearly rent 平均年租
XCCN6[[+ avoidance of double taxation 避免双重课税
t J
N;WK.6 avoidance of tax 避税
