A:
l+YpRx/T\ A share Ａ股；甲类股份
n;O
3.2 abatement of tax 减税；减扣免税额
_!w# {5~ ABN AMRO Bank N.V. 荷兰银行
_|H]X+| above-the-line expenditure 线上项目支出；经常预算支出
0~n= | 3*P above-the-line receipt 线上项目收入；经常预算收入
1Pn!{ bU3@ ABSA Asia Limited 南非联合亚洲有限公司
D2?~03c
absolute change 绝对数值变更
1V JE+3 absolute expenditure 实际开支
ab3" ?.3m absolute guideline figure 绝对准则数字
T[ky7\ absolute interest 绝对权益
Q"QrbU absolute order of discharge 绝对破产解除令
5l{_E:.1 absolute profit margin 绝对利润幅度
I 9tdr< absolute value 实值；绝对值
C5;"mo- absolutely vested interest 绝对既得权益
\n+`~< i absorbed cost 已吸收成本；已分摊成本
=B;rj absorption 吸收；分摊；合并
&/a/V absorption rate 吸收率；摊配率；分摊率
C{e:xGJK ACB Finance Limited 亚洲商业财务有限公司
w3,QT}W vY acceptable form of reciprocity 合理的互惠条件
<0&];5
o n acceptable rate 适当利率；适当汇率
yK [ ~(!c5 acceptance agreement 承兑协议
?WU u@Z acceptance for honour 参加承兑
)RA7Y}e|m acceptor 承兑人；接受人；受票人
|@V<} 2zCZ acceptor for honour 参加承兑人
|%b' L.$4 accident insurance 意外保险
*: GoS?Ma Accident Insurance Association of Hong Kong 香港意外保险公会
-+O8v;aC' accident insurance scheme 意外保险计划
! =|{ accident year basis 意外年度基准
gqG l >=.m accommodation 通融；贷款
@0Tm>s accommodation bill 通融票据；空头票据
7j._3'M=Kc accommodation party 汇票代发人
3#5sj > account balance 帐户余额；帐户结余
`? `\!uP" account book 帐簿
$Fr$9 jq& account collected in advance 预收款项
W)j/[ account current book 往来帐簿
$yc&f(Tv account of after-acquired property 事后取得的财产报告
/z5j .TMs account of defaulter 拖欠帐目
#J1a `}x account payable 应付帐款
D Q~+\ account payee only [A/C payee only] 只可转帐；存入收款人帐户
. VWH account receivable 应收帐款
!k%Vw1 8 account receivable report 应收帐款报表
dHd{9ftyF account statement 结单；帐单；会计财务报表
9SMM%(3, r account title 帐户名称；会计科目
%o*afd accountant's report 会计师报告
a-8~f8na{( Accountant's Report Rules 会计师报告规则
5?6 ATP:[ accounting and auditing procedure 会计与审计程序；会计与核数程序
gp(w6 :w Accounting Arrangements 《会计安排》
[ub,&j^ accounting basis 会计基础
I,t 0X) accounting by Official Receiver 破产管理署署长呈交的帐目
oX!s u Accounting Circular 《会计通告》
zBqr15 accounting class 会计类别
( 3=. 3[ accounting date 记帐日期；会计结算日期
!"p,9 accounting for money 款项核算
vhKeW(z Accounting Officer 会计主任
_ mFb+8C accounting period 会计报告期；会计期
_khQ accounting policy 会计政策；会计方针
Y$Os&t@bu accounting practice 会计惯例
Q7 `zrCh accounting principle 会计准则
w;{k\=W3Ff accounting record 会计记录
ou96
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qlDLZ. Accounting Services Branch [Treasury] 会计事务部〔库务署〕
M!m TNIj8~ Accounting Society of China 中国会计学会
x{RTI#a. accounting statement 会计报表
`p'L3u5H- accounting system 会计制度；会计系统
i~k?k.t8 accounting transaction 会计事项；帐务交易
b%T-nY2 accounting treatment 会计处理
9l OUE accounting year 会计年度
uK): d&]Ux accretion 增值；添加
j+W gj f accrual 应计项目；应累算数目
| ql!@M(p accrual basis 应计制；权责发生制
0.&gm@A~c$ accrual basis accounting 应计制会计；权责发生制会计
Dt.OZ4w5 accrue 应累算；应计
vJXd{iQE@C accrued benefit 应累算利益
[y>Q3UqN accrued charges 应计费用
213 D{#2 accrued cumulative preference share dividend 应累算的累积优先股股息
;41s&~eR accrued expenses 应累算费用
p mHd1 Wub accrued interest payable 应付利息；应计未付利息
rA{h/T" accrued interest receivable 应收利息；应计未收利息
t1IC0'o- accrued right 累算权益
EYG&~a>L* accruing profit 应累算的利润
0#<_:E accumulated fiscal reserve 累积财政储备
h
:NHReMT accumulated profit 累积利润；滚存溢利
f ~W.i] accumulated reserve 累积储备
Tz%l 9aC accumulation of surplus income 累积收益盈余
" P0o)g+{ acquired assets 既得资产
6^|bKoN/ f acquisition 收购；购置；取得
L{
.r8wSrI acquisition cost 购置成本
;|9VPv/ acquisition expenses 购置费用
7+ =j]+ O acquisition of 100% interest 收购全部股权
1\zI#"b ^ acquisition of control 取得控制权
L \hPw{) acquisition of fixed assets 购置固定资产
%'^ m6^g; acquisition of shell “买壳”
/? 2yo{F g acquisition price 收购价
?86h:9 act of God 天灾
7_q"%xH acting partner 执事合伙人
{"4t`dM active market 买卖活跃的市场；交投畅旺的市场；旺市
<8-I:o]mF active partner 积极参与的合伙人
eb.`Q+Gb active trading 交投活跃
`Gsh<.w!7 actual circulation 实际流通
u%ih 7v!r\ actual cost 实际成本
Km\M /j| actual expenditure 实际开支；实际支出
iAup',AZg actual income 实际入息；实际收入；实际收益
uiHlaMf actual market 现货市场
|a^ ydwb actual price 现货价；实际价格
4p %`Lv actual profit 实际利润
`.[hOQ7 actual quotation 实盘；实际价位；实际报价
$o]suF;3 actual year basis 按实际年度计算
a$9UUH-| actuals 实货
Jz3 q
Pr actuarial investigation 精算调查
f_;3|i actuarial principle 精算原则
T5Pc2R actuarial report 精算师报告
Wy4v~]xd% Actuarial Society of Hong Kong 香港精算学会
P=u ) Q _ actuarial valuation 精算师估值
hkW"D<i i- actuary 精算师
PB }$.8 ad referendum agreement 暂定协议；有待覆核的协定
Qy4AuMU2 ad valorem duty 从价税；按值征税
5]'iSrp ad valorem duty system 从价税制
[vV-0Lx" ad valorem fee 从价费
(v(_ XlMK ad valorem tariff 从价关税
C-4I
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additional allowance 额外免税额
(S9"(\A additional amount for unexpired risk 未过期风险的额外款额
+{Q\B}3cj1 additional assessable profit 补加应评税利润
X
Phw0aV additional assessment 补加评税
V|b?H6Q additional commitment 额外承担
S"N@.n[ additional commitment vote 额外承担拨款
.l#Pmd! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
| mci-ZT additional dependent parent allowance 供养父母额外免税额
sH+]lTSX6{ additional provision 额外拨款
Z.YsxbH3 additional stamp duty 附加印花税
0} P&G^%" additional tax 补加税罚款；补加税款
s'/.ea V_ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
+.>O%pN j adjudged bankrupt 被裁定破产
BB>7%~3f adjudicated bankrupt 裁定破产人
>1joCG~ adjudication fee 裁定费；评定印花税额手续费；评估契据费
?]paAP;4 adjudication of bankruptcy 裁定破产；宣告破产
1 u&P,&T adjudication of insolvency 裁定无力偿还债务
eZg31. adjusted actual 经调整的实数；调整后的实数
e@ F& /c adjusted current assets 经调整的流动资产；调整后的流动资产
]=]'*Z% adjusted figure 经调整的数字；调整后的数额
,ew<T{PL adjusted liabilities 经调整的负债；调整后的负债
CWC*bkd5a adjusted loss 经调整的亏损；调整后的亏损
IP{Cj= 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
!q7M+j4 adjusted profit 经调整的利润；调整后的利润
&s]
s] V) adjusted surplus 经调整的盈余额；调整后的盈余额
>n` OLHg; adjusted value 经调整的价值；调整后的价值
#!, xjd adjustment 调整；修订；理算〔保险〕
b*p ,s9k7 adjustment centre 调剂中心
y& Dd adjustment lag 调整过程的时间差距；调整时差
;q$<]X_S)} adjustment mechanism 调整机制
XWB>'
UDQ# adjustment of loss 亏损调整
I
s8| adjustment process 调整过程；调整程序
a"WnBdFZ adjustment range 调整幅度
c/g(=F__[ administered exchange rate 受管制汇率
4)XN1r: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
E]ZM`bex& administration expenses 行政费用
T-<^mX[} administration fee 手续费；行政费
0udE\ /4!^ administration in bankruptcy 破产管理
OgOu$ . administration order 遗产管理令
4| Y0 $(6o administrator 管理人；遗产管理人
2\s-4H|
q administrator of the estate 遗产管理人
R[_7ab]A admission of debt 债项承认书
FWD9!M K admission of proof 接纳债权证明
kg
!@i 7 advance 放贷款项；垫付款项；预支款项；预付款项
Y Y]LK%- advance account 暂支帐目；预付款帐户
O+'Pq,hn advance compensation 预付补偿金
+x+H(of. advance from shareholder 股东垫款
V Q}=7oe%q advance pending reimbursement 预支以待日后付还
kSI,Q!e\ advanced economy 先进经济体系
q<;9!2py
advancement 预付；预付财产
7Y!^88,f. advances warrant 垫款令
hcN$p2- advancing 贷出
y ru N 5 adverse balance 逆差
xQmk2S`
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x#ouR+< advertisement addressed to shareholders 在报章刊登的致股东通告
|d,1mmv@K advice for collection 托收通知书
OZISh? advice of drawing 提款通知书；汇票通知书
~&Kf J advice of payment 付款通知
#z5'5|3 Advisory Committee [Securities and Futures Commission]
my04>6 j0 谘询委员会〔证券及期货事务监察委员会〕
MJ7!f+!5
Advisory Committee on Diversification 经济多元化谘询委员会
wef QmRK affidavit 誓章；遗产申报誓章
8:0l5cZE affidavit of no receipt 述明无收款的誓章
<:%Iq13D affiliate 联号；联营公司；附属公司
d<Z`)hI{K affiliated company 附属公司；联号；联营公司
> iG` affirmation [estate duty] 非宗教式宣誓〔遗产税〕
p*dez! affordability 负担能力
IAtc^'l# African Development Bank [AfDB] 非洲开发银行
?j $z[_K after-acquired property 事后取得的财产
AS8T! after-hours dealing 市后交易
#s]]\ after-tax profit 税后盈利；税后利润；税后溢利
b"f 4}b agency agreement 代理协议
rW1 > t+ agency expenses 代理机构的开支
0 | NbU agency fee 代理费
/,B"H@ J Agency Law 《代理法》
9@:& E agent 代理人；承销人
9 |OQHy agent of company 公司代理人
nkG 6. agent's fee 代理人费；经纪费
9g 2x+@5T^ aggregate 总计；总数；总体数字
1`h`-dqr# aggregate amount 总款额；总额
.oS KSld aggregate assets and liabilities 总体资产与负债
vK$T$SL aggregate at constant price 按固定价格计算的总体数字
~(yh0V aggregate demand 总需求
fTH?t_e aggregate gross position 总持仓量
Pp26UW W aggregate limit 总限额
B8;ZOLAU aggregate of salaries tax 合计薪俸税
7dW9i7Aj aggregate performance 总体表现；总体业绩
g\X"E>X aggregate supply 总体供应
qk:F6kL\` aggregate surplus 总盈余
> m5j.GP; aggregate total 整体总额
VJ1si0vWtq aggregate value 总值；合计价值
i:W
oT4 aggregated basis 合计基准
G\Sd!'?p aggregated net chargeable income 合计应课税入息实额
w V U(Du aggregation 合并计算；合计；总和
;rk}\M$+ aggregation of incomes of husband and wife 夫妇入息合并计算
\8<bb<` aggregation of property 财产的总和
6, oi(RAf agio 差价；贴水
Z0E+EM 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》
6 !+"7r 6 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*d(wO l5[ 《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》
TmO\!` Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
@^`f~0#: 《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》
b Z%[ON5OY Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
7p2x }[ .\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{!E<hQ2<$9 agreement for a settlement 授产协议
dJCu`34Y'| agreement for assignment 转让协议
sPbtv[bC agreement for sale 售卖协议；买卖协议
KnU "49 agreement for sale and purchase 买卖协议
'!En,*'IS agreement for the payment of interest 支付利息协议
Lw-j#}&6E agreement for the repayment of money 还款协议
Ry/NfF= agreement of reinsurance 再保险协议
a}e7Q<cGj Agricultural Bank of China 中国农业银行
s-k-|4 air passenger departure tax 飞机乘客离境税
tT'd] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<!=TxV>}A airport tax 机场税
ztb 2Ign< alcohol duty 酒精税
Fbk<qQH alienation 让与；让渡；转让
)vPce alimony 生活费；赡养费
G#l zB`i All Ordinaries Index [AOI] 所有普通股指数
5%G++oLXf all risks 全险；综合险
fpoH7Jd V All Sales Record for Stock Market 《股票市场成交报告》
")Bf^DV Allied Capital Resources Limited 新联财务有限公司
'}XW all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4e*0kItC allocation letter 拨款信件
`D# l(gZ allocation of fund 分配款项；预留款项
R HF;AX n allocation of profit 利润分配；溢利分配
s$Roe(J allocation warrant 拨款令
%/'[GC'y! allotment 分配；配股
+mxs jcq0 allotment notice 股份配售通知；配股通知
# &M allotment of shares 股份分配
.+B!mmp allowable 可获宽免；免税的
8u Cd|dJ allowable business loss 可扣除的营业亏损
s]B^Sz= allowable expenses 可扣税的支出
([$F5
q1TR allowance 免税额；津贴；备抵；准备金
]Q,RV EtKp allowance for debts 债项的免税额
`SIJszqc
allowance for depreciation by wear and tear 耗损折旧免税额
zpa 'G1v allowance for funeral expenses 殡殓费的免税额
>EMCG.** allowance for inflation 为通货膨胀而预留的款项；通胀准备金
pp{%\td allowance for repairs and outgoings 修葺及支出方面的免税额
r
Ssv^W+ allowance to debtor 给债务人的津贴
~I'Z=Wo alteration of capital 资本更改
s&fU|Jk8 alternate trustee 候补受托人
WMI/Y 9N amalgamation 合并
K1eoZ8=! ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Q"Bgr&RJ ambit of charges 征税范围；收费范围
|\}f)Xp- amended valuation 经修订的估值
C-2n2OM. American Commodities Exchange 美国商品交易所
f[ER`! American Express Bank Limited 美国运通银行
es LY1c%"/ American Stock Exchange 美国证券交易所
pXQ&2s$ amortization 摊销
%Z}dY~: amount due from banks 存放银行同业的款项
"#m*`n amount due from banks abroad 存放海外银行同业的款项
cb
UVe h7Q amount due from holding companies 控股公司欠款
0,/[r/=jT amount due from local banks 存放本港银行同业的款项
Q!|71{5U amount due to banks 银行同业的存款
* }2o
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j }ruXg amount due to holding companies 控股公司存款
XRNL;X%}7 amount due to local banks 本港银行同业的存款
LLU>c]a amount due to outport banks 外埠银行同业的存款
:Mt/6} amount for note issue 发行纸币的款额
h{Tn vI/" amount of bond 担保契据的款额
kW(8i}bg amount of consideration 代价款额
oiR` \uY amount of contribution 供款数额
KztF#[64W^ amount of indebtedness 负债款额
I~mw\K{.3M amount of principal of the loan 贷款本金额
"/\:Fdc^ amount of rates chargeable 应征差饷数额
h2tzv~ amount of share capital 股本额
_p~
`nQ=7 amount of sums assured 承保款额
;j52a8uE'} amount of variation 变动幅度
Z`: V~8=l amount of vote 拨款数额
3Y r amount payable 应付款额
Dljq amount receivable 应收款额
fh 2Pn!h+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
7*4F-5G/ analysis 分析
I/@Xr ancillary risk 附属风险
lc/2!:g annual account 周年帐目；周年帐目报表；年度决算；年结
BS{">lPmx annual accounting date 年结日期
!}vz_6) annual allowance 每年免税额；年积金；年度津贴；年津
J5l:_h ZUV annual balance 年度余额
D)!k annual disposable income 每年可动用收入
RZz] .Nx annual estimates 周年预算
`"D7XC0x annual fee 年费
S ":-5S6 annual general meeting 周年大会
_mn4z+ annual growth rate 年增率；每年增长率
Db3t I# annual long-term supplement 长期个案每年补助金
ciXAyT cG annual pensionable emolument 可供计算退休金的年薪
M`5^v 0,C annual report 年报
-MU^%t ;- Annual Report on the Consumer Price Index 《消费物价指数年报》
2R1W[,Ga! annual return 周年报表；周年申报表；每年报税表格
Aimgfxag Annual Return Rules 《周年报表规则》
E]e6a^J# annual review of consumer prices 每年消费物价回顾
a1j 6-p annual roll-forward basis 逐年延展方式
a(< nk5 annual salary 年薪
AFY;;_Xks annual statement 年度报表；年度决算表
(yZ^Y'0 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
k!! o!r BS annuitant 年金受益人
L1 J"_.=P annuity 年金
f:= ?"MX7 annuity contract 年金合约
|w:\fK[ annuity on human life 人寿年金
"q%Q[^b antecedent debt 先前的债项
rv\<Q-uQ8 ante-dated cheque 倒填日期支票
kgA')] anticipated expenditure 预期开支
9B F #R<}h anticipated net profit 预期纯利
V862(y anticipated revenue 预期收入
T}g;kppC anti-inflation measure 反通货膨胀措施
Qn6&M anti-inflationary stance 反通货膨胀立场
Dn9Ta}miTO apparent deficit 表面赤字
<Z}2A8mjY apparent financial solvency 表面偿债能力
O! ;!amvz apparent partner 表面合伙人
z5P o,@W application for personal assessment 个人入息课税申请书
G<>`O;i application of fund 资金应用
UW40Y3W0 application to release as liquidator and to destruct the books of accounts and documents
2N>:Gw N 申请免除清盘人职务及毁灭帐簿与文件
*)"`v] appointed actuary 委任精算师
" Z#&A appointed auditor 委任核数师；委任审计师
`L0}^ |`9 appointed trustee 委任的受托人
,%D \ appointer 委任人
) 5p0 fw apportioned pro rata 按比例分摊
XN??^1{J}] apportionment 分配；分摊
tEZ@v(D Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
e6,/ i apportionment formula 分摊方程式
mKn:EqA apportionment of estate duty 遗产税的分摊
iN=-N =
appraisal 估价；评估
@G^
l`% appreciable growth 可观增长
qMKXS,s appreciable impact 显着影响
OZD nU6 appreciable increase 可观增长
1iig0l6\m appreciation 增值；升值
5Z1b9.;., appreciation against other currencies 相对其他货币升值
c? >@P appreciation of the exchange value of Hong Kong dollar 港元汇值上升
):kDWc appreciation tax 增值税
K-Y;[+#g1o appropriation 拨款；拨用；拨付
]u G9WT6l appropriation account 拨款帐目
<"X\~ Appropriation Bill 拨款法案
DTH;d-Z appropriation-in-aid system 补助拨款办法
'M VE5 approved assets 核准资产
'QeCJ5p] approved basket stock 认可一篮子证券
:I[nA?d[& approved budget 核准预算
NI,i)OSEN approved charitable donation 认可慈善捐款
h/?$~OD approved charitable institution 认可慈善机构
Wl\.*^`k approved currency 核准货币；认可货币
$F2 A approved estimates 核准预算
% 8u97f W approved estimates of expenditure 核准开支预算
.z0NMmz0z approved overseas insurer 核准海外保险人
wIeF(}VM approved overseas trust company 核准海外信托公司
N 5_` approved pooled investment fund 核准汇集投资基金
~/C9VR& approved provident fund scheme 认可公积金计划
F)K&a approved provision 核准拨款
Y.yiUf/Q approved redeemable share 核准可赎回股份
)?y ${T approved regional stock 认可地区性证券
fbg:rH\_ approved retirement scheme 认可退休金计划
{H O, d{{ approved subordinated loan 核准附属贷款
_|jEuif arbitrage 套戥；套汇；套利
_9f7@@b arbitrageur 套戥者；套汇者
3-Bz5sj9 arbitrary amount 临时款项
l~ Hu#+O arrangement 措施；安排；协定
lJvfgP-j arrears 欠款
-JfqY?Ue_2 arrears of pay 欠付薪酬
LK|1[y^h arrears of revenue 逾期未收税款；逾期未收的帐项
XOL_vS24 articles of association 组织章程；组织细则；组织章程细则
A$3ll| %j Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Egt !N ascertainment of profit 确定利润
g ySl.cxt "Asia Clear" “亚洲结算系统”
Z~AgZM
R Asia Commercial Bank Ltd. 亚洲商业银行有限公司
I ]ZksC Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
H0\' , X Asian Development Fund [ADF] 亚洲发展基金
0" F\ V Asian dollar bond 亚洲美元债券
&q>C Asian dollar market 亚洲美元市场
|R;` Asian dollar rate 亚洲美元利率
)i"52! Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
s|][p| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
LFAefl\ asked price 沽盘；喊价；索价；卖方报价
R8>17w. assessable income 应评税入息
;w;+<Rd assessable loss 应评税亏损
m KJO?7tj assessable profit 应评税利润
$\#wsI( assessable value 应评税值
*SYuq) assessed profit 估定利润
]u.)6{ assessed value 经评估价值
)}J}d) assessment 评税；评定；估价；评税单
*QT7\ht 3 assessment number 评税编号；估价编号
ZEB,Q ~ assessment of additional tax 补加税评税
bo#?,80L}` assessment of performance 业绩评估；实绩评价
[+!~RV_ Assessor 评税主任
VVe^s| ~Z asset price bubbles 资产价格泡沫
swg*fhJFB asset-backed securities 具资产保证的证券
)&[ol9+\ assets accretion 资产增值
Xc9NM1bp= assets and liabilities 资产与负债
;73{n*a$ assets betterment statement 资产递增表；资产改进表
?s] ?2>p assets lending 实物放款；有抵押贷款
gWl49' S>+ assets of the company passing on the death 死者去世时转移的公司资产
"d*-k R assets pledged as security for liabilities 用作负债抵押的资产
+;a\
gF^ assets portfolio 资产投资组合
${tBu# $-d assets price 资产价格
zC rM~ assets quality 资产质素
_o-01gu. assets realization 资产变现
d&X
<&)a7 assets refinancing arrangement 资产再集资安排
p@3 <{kLm assets securitization 资产证券化
W"g@*B'| assets situated outside Hong Kong 在香港以外地方的资产
-l < [CI assets stripping 削减资产；拆卖资产
8ZNwo assets value 资产值
{qFAX<{D assignee 承让人
zLjQ,Lp.I assignment 转让；转让书；转让契
960rbxKy3 assignment of interest 权益转让
~./M5P!\ assignment of letters patent and trade mark 专利证书及商标转让
]U.YbWe^ assignment of property 物业转让；物业转让书
`3vt.b assignment right 转让权
k&o1z'<C assignor 转让人
I_'0!@Nn7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
#.<(/D + Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
zg{ associate member 附属会员
(L"G,l associated body corporate 相联法人团体
Q 46sPMH+_ associated company 相联公司；联属公司
@W!cC#u associated corporation 相联法团
ET q~, g' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
"3VMjF\ 公认会计师公会〔英国〕
n NcmL/( Association of Futures Exchange Brokers 香港期货经纪协会
% I;iP|/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
z*&r@P
-
association of underwriters 承保人组织
EXT_x q assumption of control 接管
J/ ^|Y6 assurance 担保；保险；转易；转易书
}P"JP[#E\ assurance of interest 权益的转易
]} jY]
l at 19XX price 按一九ＸＸ年价格计算
ceGo:Aa<) at a discount 按赔价计算；按贴水价格计算；打折扣
BW%"]J at a premium 按溢价计算；按升水价格计算
j!QP>AM|` at call 通知付款；按通知
.+hM1OF`x at constant market price 按固定市价计算
zmh3
Qa( at constant price 按固定价格计算
7nL3+Pq at cost 按成本计算
'74-rL:i at current market price 按当时市价计算；按现时市价计算
tL~?)2uEN at current price 按当时价格计算；按现时价格计算
- g]g at factor cost 按要素成本计算；按生产要素成本计算
CGkCLd*s] at money-of-the-day price 按付款当日价格计算
>E`p@
e+ at or better 按指定或较佳价位〔买卖指令〕
Qs.g% at par 按面值计算；平价
F Uj4y 9X at sight 见票即付
G6L
/Ny3>_ at the close 按收市盘
?Em*yc@WD at the opening 按开市盘
QcDWVM'v attestation 见证；见证条款
)pA N_e" at-the-money option 平价期权
YaDr.?
attorney 受权人；受托代表人
u Z(j"y attornment 新拥有人承认书
Z;#Ei.7p| attributable profit 可归属利润
|Skk1 # attributable share value 可归属股份价值
6T5nr Auckland Stock Exchange 奥克兰证券交易所
U{2UKD@PM auction 拍卖
R~],5_| auctioneer 拍卖商
\e/'d~F audit 审计；核数
t$z
FsFTQ Audit Commission 审计署
;O2r+n Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
id f~"a 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〕
IZ;%lV7t audit review 帐目审查
FSqS]6b3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
F- k3F80= audited account 审计帐目；经审计的帐目
|"Js iT audited annual account 经审计的周年帐目
M<, E[2op audited balance sheet 经审计的资产负债表
mk;l;!*T8 auditor 核数师；核数主任；审计师
*FkG32k auditor's certificate 核数师证明书；审计师证明书
$^Dx4:k<2 auditor's report 核数师报告；审计师报告
qF{u+M s Aussie bond 澳元债券
s fxQ austerity budget 紧缩预算
VN[h0+n4Th Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
*sqq] uD Australia All Ordinaries Index 澳洲所有普通股票指数
V@Z8t8 Australian Dollar [AUD] 澳元
J(0.eD91v Australian Options Market 澳大利亚期权市场
t]Xdzy Australian Securities Commission 澳洲证券事务监察委员会
TE4{W4I Australian Society of Certified Practising Accountants 澳洲执业会计师公会
|Ebwl] X2 Australian Stock Exchange 澳大利亚证券交易所
;f7(d\=y
Austrian Schilling [ATS] 奥地利先令
'w`:p {E authentication 认证；鉴证
n^|n6(EZ authority to purchase 委托购买证；委购书
e g #.f` authorization 认可；核准；授权；授权书
I)AV authorization by direction 指示授权
5Cd>p< authorization by instruction 指令授权
5tg authorization by warrant 令状授权
]l>)Di#*o authorization of unit trust 单位信托的认可
BF 2,E<^A authorized agent 指定代理人
KAm v7 authorized capital 法定资本
N. C<Mo authorized clerk 出市员
V?v,q'? $ authorized dealer 认可交易商
mHo}, | authorized financial institution 认可财务机构
>[=q9k authorized fund 认可基金
+qe!KPk2 authorized fund house 获授权的基金公司；认可基金公司
kC"<4U authorized institution 认可机构
D[m;r cl authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
IpmblC4 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&'4id[$9 authorized insurer 获授权保险人；获认可承保人
M"2Tuwz authorized investment 特准投资项目
"W;Gv I
authorized person 获授权人
^SB?NRk authorized representative 获授权代表
F0%FX`b{{ authorized share capital 法定股本
j^T .7Zv automated quotation system 自动报价系统
wp`a:QZ8N Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
&, 2h=H,M 自动交易系统〔香港期货交易所有限公司〕
LY[XPV]t automatic adjustment mechanism 自动调整机制
Mo|[Muj8b automatic adjustment system 自动调整系统
EAU6z(X$ Automatic Clearing House 自动票据交换所
~h 6aw automatic exchange rates accumulation system 自动化汇率累集系统
VS<E?JnbFV Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
6+(g4MW automatic teller machine [ATM] 自动柜员机
q?g4**C autopay 自动转帐
^AK<]r<?L? available assets 可用资产
r7/y'Y]O available fiscal reserve 现存财政储备
b;# 3X) available profit 可用利润
Enn7p9& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
pb1/HhRR^n average 平均；平均数；海损
+uKh]RP average basic salary 平均基本薪金
%4Cs
c average consumer expenditure 平均消费开支；一般消费开支
S\K;h/;V average cost 平均成本
I~?D^ average cost of land production 增辟土地平均成本
xGTVC=q average daily turnover 平均每日成交额
nS)U+q-x&o average daily wage rate 平均每日工资率
R!b<Sg average expenditure pattern 平均开支模式
.'JO7of average growth rate 平均增长率
p 9Zi}!
average net fixed assets 固定资产平均净值
[ZU6z?Pf average of relatives 相对价格平均数
E}Q'Wz|k average price 平均价格
#qY`xH'> average propensity to consume 平均消费倾向；一般消费倾向
T Z{';o U average propensity to save 平均储蓄倾向；一般储蓄倾向
n@ lf+
average rate 平均率
F7lhLly average revenue 平均收入；平均收益
OjTb2[Q average stock 平均库存；平均存货
gKo B)n<[ average yearly rent 平均年租
TeaP\a avoidance of double taxation 避免双重课税
m/uBM6SXx avoidance of tax 避税
