A:
V5]\| ?= A share Ａ股；甲类股份
qo}u(p Oj| abatement of tax 减税；减扣免税额
l, E4h-$ ABN AMRO Bank N.V. 荷兰银行
8t& 'Yk above-the-line expenditure 线上项目支出；经常预算支出
+
oNr c. above-the-line receipt 线上项目收入；经常预算收入
x>[ gShAV! ABSA Asia Limited 南非联合亚洲有限公司
A@I3:V absolute change 绝对数值变更
P 6 mDwR absolute expenditure 实际开支
1);E!D[ absolute guideline figure 绝对准则数字
G)7J$4R absolute interest 绝对权益
2}#VB;B absolute order of discharge 绝对破产解除令
-"n8Wv absolute profit margin 绝对利润幅度
yTU'voE.| absolute value 实值；绝对值
wW'.bqA absolutely vested interest 绝对既得权益
-.7UpDg~ absorbed cost 已吸收成本；已分摊成本
<D( |}5qR absorption 吸收；分摊；合并
xh!aB6 m8R absorption rate 吸收率；摊配率；分摊率
L (kW] ACB Finance Limited 亚洲商业财务有限公司
wRE2rsXoU acceptable form of reciprocity 合理的互惠条件
]\J( acceptable rate 适当利率；适当汇率
jD_B&MQz acceptance agreement 承兑协议
M
cbiO)@I acceptance for honour 参加承兑
;+VHi% 5Z acceptor 承兑人；接受人；受票人
VN<baK%] acceptor for honour 参加承兑人
hKFB=U accident insurance 意外保险
m\J" P'= Accident Insurance Association of Hong Kong 香港意外保险公会
q&EwD(k accident insurance scheme 意外保险计划
N+ ei)- accident year basis 意外年度基准
6)#%36 rP accommodation 通融；贷款
]"\XTL0 accommodation bill 通融票据；空头票据
VDPq3`$+v{ accommodation party 汇票代发人
PAy7b7m~B account balance 帐户余额；帐户结余
.h;X5q1 account book 帐簿
< p8>"~ R account collected in advance 预收款项
[E/^bM+ account current book 往来帐簿
F#\+.inO account of after-acquired property 事后取得的财产报告
B*Q account of defaulter 拖欠帐目
C= PV-Ul+ account payable 应付帐款
+Ram%"Zwh account payee only [A/C payee only] 只可转帐；存入收款人帐户
/Oa.@53tK6 account receivable 应收帐款
'5SO3/{b account receivable report 应收帐款报表
%Z#[{yuFs account statement 结单；帐单；会计财务报表
Ya,(J0l account title 帐户名称；会计科目
<e' l"3+9( accountant's report 会计师报告
vTYgWR,h Accountant's Report Rules 会计师报告规则
}{
"RgT-qG accounting and auditing procedure 会计与审计程序；会计与核数程序
\E2S/1p Accounting Arrangements 《会计安排》
K/XUF#^B] accounting basis 会计基础
3x~AaC.j accounting by Official Receiver 破产管理署署长呈交的帐目
:X- \!w\ Accounting Circular 《会计通告》
#.~lt8F accounting class 会计类别
VufG7%S{ accounting date 记帐日期；会计结算日期
05vu {> accounting for money 款项核算
ou'|e "tI Accounting Officer 会计主任
4 {3<
` accounting period 会计报告期；会计期
-*&C "%e accounting policy 会计政策；会计方针
Qx !!
Ttd{ accounting practice 会计惯例
-;o`(3wZq accounting principle 会计准则
I K Dh)Zm accounting record 会计记录
i]n ?zWo_h accounting report 会计报告
fsVr<m Accounting Services Branch [Treasury] 会计事务部〔库务署〕
u&ozc Accounting Society of China 中国会计学会
2HJGp+H accounting statement 会计报表
0i 9C\'W` accounting system 会计制度；会计系统
7)+%;|~ accounting transaction 会计事项；帐务交易
}WG -R accounting treatment 会计处理
z`rW2UO#a` accounting year 会计年度
.(8eWc YK accretion 增值；添加
3+#
"4O accrual 应计项目；应累算数目
p4{3H+y accrual basis 应计制；权责发生制
'O]Ja- accrual basis accounting 应计制会计；权责发生制会计
6dX l ny1H accrue 应累算；应计
h2Jdcr#@FF accrued benefit 应累算利益
DYvg ^b accrued charges 应计费用
pNR69/wGi accrued cumulative preference share dividend 应累算的累积优先股股息
]%/a'[ accrued expenses 应累算费用
DM@&=c accrued interest payable 应付利息；应计未付利息
ZE>!]# , accrued interest receivable 应收利息；应计未收利息
wK s-<b%; accrued right 累算权益
{V9} W< accruing profit 应累算的利润
(Q ys`D accumulated fiscal reserve 累积财政储备
}X*.Vv A accumulated profit 累积利润；滚存溢利
) "To h=x] accumulated reserve 累积储备
/2PsC*y accumulation of surplus income 累积收益盈余
w*s#= ]6 acquired assets 既得资产
( -rw]=Qu acquisition 收购；购置；取得
}]?U.
]- acquisition cost 购置成本
K=C) .5=U acquisition expenses 购置费用
]&/KAk acquisition of 100% interest 收购全部股权
1)f~OL8o acquisition of control 取得控制权
y[@<goT acquisition of fixed assets 购置固定资产
k/ ZuFTN acquisition of shell “买壳”
GCEq3
^/ acquisition price 收购价
#T8$NZA act of God 天灾
= g)G! acting partner 执事合伙人
5&*B2ZBzH active market 买卖活跃的市场；交投畅旺的市场；旺市
Nd4!:. active partner 积极参与的合伙人
)<1}`9G active trading 交投活跃
|K6hY-uC actual circulation 实际流通
y:+s*x6Vg actual cost 实际成本
s%R'c_cGZ actual expenditure 实际开支；实际支出
~h*p A8^L actual income 实际入息；实际收入；实际收益
U1^R+ *yp actual market 现货市场
`L=$ ,7` actual price 现货价；实际价格
R 7 *ek_ actual profit 实际利润
sZhl.[&zo actual quotation 实盘；实际价位；实际报价
QWBQ 0#L actual year basis 按实际年度计算
Qvd$fY** actuals 实货
ZXj;ymC' actuarial investigation 精算调查
35[8XD actuarial principle 精算原则
X K5qE" actuarial report 精算师报告
=
A !;`G Actuarial Society of Hong Kong 香港精算学会
/RmHG
H! actuarial valuation 精算师估值
_}B:SM actuary 精算师
R?Or= W)i ad referendum agreement 暂定协议；有待覆核的协定
|O]oX[~ ad valorem duty 从价税；按值征税
K9y!ZoB ad valorem duty system 从价税制
nC5 ad valorem fee 从价费
:J}@*>c ad valorem tariff 从价关税
8HLcDS# additional allowance 额外免税额
7E 9 h!<5v additional amount for unexpired risk 未过期风险的额外款额
r. :H` additional assessable profit 补加应评税利润
Vhs:X~=qL additional assessment 补加评税
61J01(+| additional commitment 额外承担
97 um7n additional commitment vote 额外承担拨款
Ng} AEAFp additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
zSi SZMP" additional dependent parent allowance 供养父母额外免税额
Y Hv85y additional provision 额外拨款
q(yw,]h]{ additional stamp duty 附加印花税
zoV-@<Eh additional tax 补加税罚款；补加税款
L. xzI-I@D Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
SAEr $F^ adjudged bankrupt 被裁定破产
, e
~@ adjudicated bankrupt 裁定破产人
yv< 0fQ adjudication fee 裁定费；评定印花税额手续费；评估契据费
o2ndnIL adjudication of bankruptcy 裁定破产；宣告破产
i%~4 >k adjudication of insolvency 裁定无力偿还债务
:>[;XT< adjusted actual 经调整的实数；调整后的实数
5)yQrS !{: adjusted current assets 经调整的流动资产；调整后的流动资产
tU%-tlU9? adjusted figure 经调整的数字；调整后的数额
^m
adjusted liabilities 经调整的负债；调整后的负债
? )cNe:KY adjusted loss 经调整的亏损；调整后的亏损
$[Fh|% \ adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
ntSPHK|' adjusted profit 经调整的利润；调整后的利润
F=hfbCF5x adjusted surplus 经调整的盈余额；调整后的盈余额
uj-q@IKe adjusted value 经调整的价值；调整后的价值
-hP@L ++D adjustment 调整；修订；理算〔保险〕
khb
Gyg% adjustment centre 调剂中心
%L ./U$ adjustment lag 调整过程的时间差距；调整时差
pAV }hB adjustment mechanism 调整机制
9 0[gXj adjustment of loss 亏损调整
GGs3r;(t adjustment process 调整过程；调整程序
t p.qh]2c adjustment range 调整幅度
'* +]&~b administered exchange rate 受管制汇率
wo[W1?|s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
D(&${Mnac administration expenses 行政费用
%&"_=Lc administration fee 手续费；行政费
1!/
U#d" administration in bankruptcy 破产管理
AX%9k administration order 遗产管理令
+mP3 y~|-j administrator 管理人；遗产管理人
eP3)8QC administrator of the estate 遗产管理人
d%9r"=/
admission of debt 债项承认书
NdQXQa?, admission of proof 接纳债权证明
H3.WAg[` advance 放贷款项；垫付款项；预支款项；预付款项
$2^V#GWo advance account 暂支帐目；预付款帐户
*Df|D/, WE advance compensation 预付补偿金
( i K0T. advance from shareholder 股东垫款
,F J 9C3 advance pending reimbursement 预支以待日后付还
( *%+!PS advanced economy 先进经济体系
'lv\I9"S) advancement 预付；预付财产
HPT9B?^ advances warrant 垫款令
}b
YiyG\ advancing 贷出
zk4yh%Cd_ adverse balance 逆差
HFx8v!^5N adverse exchange 逆汇
P$@5&/] advertisement addressed to shareholders 在报章刊登的致股东通告
UG+wRX :dA advice for collection 托收通知书
mV;Egm{A\ advice of drawing 提款通知书；汇票通知书
d
`Q$URn| advice of payment 付款通知
L vc*L6 Advisory Committee [Securities and Futures Commission]
.J~iRhVOF 谘询委员会〔证券及期货事务监察委员会〕
z1LATy Advisory Committee on Diversification 经济多元化谘询委员会
cJm!3X affidavit 誓章；遗产申报誓章
XTyn [n affidavit of no receipt 述明无收款的誓章
8*)zoT*A affiliate 联号；联营公司；附属公司
$Tq-<FbM) affiliated company 附属公司；联号；联营公司
2&]UFg:8Q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
EG0NikT? affordability 负担能力
Gr#p QE2; African Development Bank [AfDB] 非洲开发银行
Us YH#?|O after-acquired property 事后取得的财产
^G# =>&, after-hours dealing 市后交易
%.b)%= after-tax profit 税后盈利；税后利润；税后溢利
3u7E?*{sH agency agreement 代理协议
?S0VtHQ agency expenses 代理机构的开支
;2}0Hr'| agency fee 代理费
8@/]ki `> Agency Law 《代理法》
v^[Ny0cM agent 代理人；承销人
}qW%= ;! agent of company 公司代理人
)j@k[}R#g agent's fee 代理人费；经纪费
}{Lf 4|8 aggregate 总计；总数；总体数字
m7e$ Z aggregate amount 总款额；总额
d <qbUk3; aggregate assets and liabilities 总体资产与负债
"aP>}5<h aggregate at constant price 按固定价格计算的总体数字
/,= wP) aggregate demand 总需求
sj`9O- ?49 aggregate gross position 总持仓量
(>>pla^ aggregate limit 总限额
T_, LK7D aggregate of salaries tax 合计薪俸税
A
A<9 XC aggregate performance 总体表现；总体业绩
;oULtQ aggregate supply 总体供应
-NZj : N aggregate surplus 总盈余
:M ix*NCf aggregate total 整体总额
r[M]2h aggregate value 总值；合计价值
:H\6wJ aggregated basis 合计基准
z 0HCmj9T aggregated net chargeable income 合计应课税入息实额
mw`%xID* aggregation 合并计算；合计；总和
~@bCSO Iy aggregation of incomes of husband and wife 夫妇入息合并计算
?i(Tc! aggregation of property 财产的总和
CQ"IL;y agio 差价；贴水
GwwxSB&y 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》
4I^6[{_ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
_e8@y{/~Fd 《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》
?Yg K]IxD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^$_ifkkLz 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
+]CKu$,8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
IVkKmO(qO 《香港政府和大韩民国政府关于相互促进和保护投资协定》
bR*T}w$< agreement for a settlement 授产协议
$z{HNY* 2 agreement for assignment 转让协议
/43D R;4 agreement for sale 售卖协议；买卖协议
ssi{(}H/Jv agreement for sale and purchase 买卖协议
cWp
n/.a agreement for the payment of interest 支付利息协议
BaiC;&(
agreement for the repayment of money 还款协议
YT, 1E>rd agreement of reinsurance 再保险协议
>H5BY9]I Agricultural Bank of China 中国农业银行
ED"5y air passenger departure tax 飞机乘客离境税
Y#{KGVT< Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
',6QL4qV/ airport tax 机场税
< W/-[ M alcohol duty 酒精税
=t&B8+6 alienation 让与；让渡；转让
*xU^ e` P alimony 生活费；赡养费
mbd All Ordinaries Index [AOI] 所有普通股指数
v2EM| Q xp all risks 全险；综合险
w>H!H6Q All Sales Record for Stock Market 《股票市场成交报告》
6l [T Q Allied Capital Resources Limited 新联财务有限公司
lbT<HWzNH all-items index [Consumer Price Index] 总指数〔消费物价指数〕
%MbjKw allocation letter 拨款信件
,$vc*}yI0 allocation of fund 分配款项；预留款项
4VaUa8 D allocation of profit 利润分配；溢利分配
+2B{"Czm allocation warrant 拨款令
k%:]PQjYT allotment 分配；配股
#&r^~>,#L- allotment notice 股份配售通知；配股通知
Q-O:L allotment of shares 股份分配
+VDl"Hx allowable 可获宽免；免税的
tI{
n! allowable business loss 可扣除的营业亏损
-1S+fUkiK/ allowable expenses 可扣税的支出
wXXv0OzK allowance 免税额；津贴；备抵；准备金
Xj+1]KRN allowance for debts 债项的免税额
in # qV allowance for depreciation by wear and tear 耗损折旧免税额
^bL.|vB allowance for funeral expenses 殡殓费的免税额
wx o( allowance for inflation 为通货膨胀而预留的款项；通胀准备金
w:'$Uf8] allowance for repairs and outgoings 修葺及支出方面的免税额
s.C-II?e allowance to debtor 给债务人的津贴
!S%XIq}FX alteration of capital 资本更改
yql+N[ alternate trustee 候补受托人
og. dYs7W4 amalgamation 合并
Zf]d'oW{/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
TD tk'=; ambit of charges 征税范围；收费范围
z ;y2 2 amended valuation 经修订的估值
MZ+8wr/y American Commodities Exchange 美国商品交易所
Gk799SDL American Express Bank Limited 美国运通银行
t
~U&a9&Z American Stock Exchange 美国证券交易所
fn#b3ee amortization 摊销
dWD9YI Yf amount due from banks 存放银行同业的款项
$CL =M amount due from banks abroad 存放海外银行同业的款项
wc~a}0uz amount due from holding companies 控股公司欠款
I.y|AQB amount due from local banks 存放本港银行同业的款项
faD(, H amount due to banks 银行同业的存款
nsw.\(# amount due to banks abroad 海外银行同业的存款
7 9:x>i= amount due to holding companies 控股公司存款
T"9`[Lzva amount due to local banks 本港银行同业的存款
&ks>.l\ amount due to outport banks 外埠银行同业的存款
G0> ' H1 Z amount for note issue 发行纸币的款额
b4ORDU amount of bond 担保契据的款额
go2:D#mf amount of consideration 代价款额
0
"pm7 amount of contribution 供款数额
6=A ++H @ amount of indebtedness 负债款额
rx_'( amount of principal of the loan 贷款本金额
N[aK#o, amount of rates chargeable 应征差饷数额
{U^mL6=&v amount of share capital 股本额
<diI*H<G amount of sums assured 承保款额
1#]tCi` amount of variation 变动幅度
7i 334iQZ amount of vote 拨款数额
te" 8ZmJ amount payable 应付款额
a4g=cs<9} amount receivable 应收款额
vWe)c J Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3 iH! ;`i analysis 分析
`j4ukOnG ancillary risk 附属风险
rm3 ~] annual account 周年帐目；周年帐目报表；年度决算；年结
i1 SP annual accounting date 年结日期
?$-OdABXHK annual allowance 每年免税额；年积金；年度津贴；年津
h5Qxa $Oq annual balance 年度余额
HOykmx6$ annual disposable income 每年可动用收入
lP9a * >=a annual estimates 周年预算
2',t@< U annual fee 年费
rCYNdfdpp annual general meeting 周年大会
{l *ps-fi annual growth rate 年增率；每年增长率
1v`<Vb%"}T annual long-term supplement 长期个案每年补助金
_k5KJKvr annual pensionable emolument 可供计算退休金的年薪
vuDp_p*]S annual report 年报
JguE# ob2 Annual Report on the Consumer Price Index 《消费物价指数年报》
gA~Ih annual return 周年报表；周年申报表；每年报税表格
oP zt1Y Annual Return Rules 《周年报表规则》
b LL!iz? annual review of consumer prices 每年消费物价回顾
;EL!Tz L:8 annual roll-forward basis 逐年延展方式
z ;
:E~; annual salary 年薪
7zR 7v annual statement 年度报表；年度决算表
' 'Ui Q 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
1__p 1 annuitant 年金受益人
VD36ce9 annuity 年金
_e ~EQ[, annuity contract 年金合约
^!pagt^ annuity on human life 人寿年金
'f;+*~*L antecedent debt 先前的债项
wF@qBDxg ante-dated cheque 倒填日期支票
d+2I+O03 anticipated expenditure 预期开支
iKp4@6a n anticipated net profit 预期纯利
Pb]s +1 anticipated revenue 预期收入
; K$E;ZhPN anti-inflation measure 反通货膨胀措施
<-}6X anti-inflationary stance 反通货膨胀立场
wQM(Lm#Q apparent deficit 表面赤字
C+y:<oo) apparent financial solvency 表面偿债能力
YroKC+4"i apparent partner 表面合伙人
"5Kx]y8 application for personal assessment 个人入息课税申请书
%I6 iXq# application of fund 资金应用
)vuxy application to release as liquidator and to destruct the books of accounts and documents
Qo;$iLt 申请免除清盘人职务及毁灭帐簿与文件
jew?cnRmd appointed actuary 委任精算师
T=b5th} appointed auditor 委任核数师；委任审计师
:k Y][_ appointed trustee 委任的受托人
qr<5z. % appointer 委任人
5'l+'ox@J apportioned pro rata 按比例分摊
Rq4\~F? apportionment 分配；分摊
!8 l4H c8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
)2bPu[U apportionment formula 分摊方程式
J]N-^ld\\ apportionment of estate duty 遗产税的分摊
4!/{CGP appraisal 估价；评估
.f(x9|K^ appreciable growth 可观增长
] MUuz'< appreciable impact 显着影响
LAMTf"a appreciable increase 可观增长
DOU\X N appreciation 增值；升值
sFCoRH|"c appreciation against other currencies 相对其他货币升值
/JR*X!&" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
pw- C=MY] appreciation tax 增值税
]d% hU appropriation 拨款；拨用；拨付
Q4c>gds` appropriation account 拨款帐目
YE V H?`G Appropriation Bill 拨款法案
)5 &w appropriation-in-aid system 补助拨款办法
l)XzU&Sc~ approved assets 核准资产
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'K6]V approved basket stock 认可一篮子证券
~2rZL approved budget 核准预算
?LvZEiJ approved charitable donation 认可慈善捐款
HK:?Y[ebs approved charitable institution 认可慈善机构
[[[p@d/Y approved currency 核准货币；认可货币
n!3_%K0!r& approved estimates 核准预算
G'{4ec0<{ approved estimates of expenditure 核准开支预算
q ,}W. approved overseas insurer 核准海外保险人
v>7= T 8 approved overseas trust company 核准海外信托公司
2,NQ(c_c$ approved pooled investment fund 核准汇集投资基金
6PvV X*5T approved provident fund scheme 认可公积金计划
c(YNv4 *X approved provision 核准拨款
1[X+6v iE approved redeemable share 核准可赎回股份
q\mVZ yj approved regional stock 认可地区性证券
\ J9@p approved retirement scheme 认可退休金计划
oEKLu y approved subordinated loan 核准附属贷款
sbk WJy arbitrage 套戥；套汇；套利
/0"Y.
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_Y}(v( (; arbitrary amount 临时款项
e[R364K arrangement 措施；安排；协定
x\x>_1oP arrears 欠款
Zr oj-3-X~ arrears of pay 欠付薪酬
+XFF@h&=t arrears of revenue 逾期未收税款；逾期未收的帐项
&IOChQ`8P articles of association 组织章程；组织细则；组织章程细则
Z4E:Z}~'' Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
_? O'65 ascertainment of profit 确定利润
Bv!j.$0d{ "Asia Clear" “亚洲结算系统”
/Pi{Mv eZM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
= AZ>2P Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9{xP~ 0g Asian Development Fund [ADF] 亚洲发展基金
|910xd`Z Asian dollar bond 亚洲美元债券
%4+r & Asian dollar market 亚洲美元市场
C4Bh#C Asian dollar rate 亚洲美元利率
{!'AR`| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
QXgh[9w G Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*Pw; ;#\B asked price 沽盘；喊价；索价；卖方报价
1 ljgq]($ assessable income 应评税入息
n&r- assessable loss 应评税亏损
y~SFlv36 assessable profit 应评税利润
rf@/<W u assessable value 应评税值
U#Wc!QN-t assessed profit 估定利润
x
+q"%9.c assessed value 经评估价值
I{_St8 assessment 评税；评定；估价；评税单
--Dw assessment number 评税编号；估价编号
XG<^j}H{} assessment of additional tax 补加税评税
f0IljY!. assessment of performance 业绩评估；实绩评价
X']>b Assessor 评税主任
e%R+IH5i
asset price bubbles 资产价格泡沫
@1*lmFq'kV asset-backed securities 具资产保证的证券
f8#WT$Ewy assets accretion 资产增值
= EyxM assets and liabilities 资产与负债
= <O{t#] assets betterment statement 资产递增表；资产改进表
>QE^KtZ assets lending 实物放款；有抵押贷款
o*qEAy ? assets of the company passing on the death 死者去世时转移的公司资产
(e= ksah3> assets pledged as security for liabilities 用作负债抵押的资产
L}XERO TR assets portfolio 资产投资组合
8MX/GF;F assets price 资产价格
a_waLH/ assets quality 资产质素
KjZ^\lq' assets realization 资产变现
~H@':Mms.h assets refinancing arrangement 资产再集资安排
?OZbns~ assets securitization 资产证券化
i>ORCOOU assets situated outside Hong Kong 在香港以外地方的资产
!Ya
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Kp ~k!6x assets value 资产值
+(/XMx}a assignee 承让人
?9H7Twi+T assignment 转让；转让书；转让契
rHT8a^MO assignment of interest 权益转让
'8*gJ7] assignment of letters patent and trade mark 专利证书及商标转让
3 [SN [faS assignment of property 物业转让；物业转让书
6|T{BOW!d assignment right 转让权
iBp 71x65 assignor 转让人
E0xUEAO associate 有联系的人；有关连人士；相联者；合伙人；联系人
K ANE"M Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
<Ks?g=K- associate member 附属会员
@h>#cwhU associated body corporate 相联法人团体
,=$yvZs4[] associated company 相联公司；联属公司
nXi6Q+YI associated corporation 相联法团
<' P|g Association of Chartered Certified Accountants [ACCA] [United Kingdom]
Qbl6~>T 公认会计师公会〔英国〕
'3+S5p8 Association of Futures Exchange Brokers 香港期货经纪协会
T 2Y`q' Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
o&(%:| association of underwriters 承保人组织
n geX+@ assumption of control 接管
"5{Yn!-: assurance 担保；保险；转易；转易书
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fdDFb#1 assurance of interest 权益的转易
<( BA ws(X at 19XX price 按一九ＸＸ年价格计算
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KaI }O at a discount 按赔价计算；按贴水价格计算；打折扣
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at a premium 按溢价计算；按升水价格计算
$ZcmE<7k at call 通知付款；按通知
{dMa&r|lp at constant market price 按固定市价计算
Tw!x* at constant price 按固定价格计算
AQQj]7Y at cost 按成本计算
/jj@ =H at current market price 按当时市价计算；按现时市价计算
xZ;';}&pj at current price 按当时价格计算；按现时价格计算
5VG@Q% at factor cost 按要素成本计算；按生产要素成本计算
`&pb`P<` at money-of-the-day price 按付款当日价格计算
3g- }k at or better 按指定或较佳价位〔买卖指令〕
rBr28_i at par 按面值计算；平价
k;LENB2iv at sight 见票即付
}}_WZ},h at the close 按收市盘
N" E\o,_ at the opening 按开市盘
"Ww^?"jQ) attestation 见证；见证条款
p%3' ;7W\ at-the-money option 平价期权
lPFMNRt~8 attorney 受权人；受托代表人
jU4Ir {f attornment 新拥有人承认书
Llk ` attributable profit 可归属利润
Z< &:
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r 5s*"z Auckland Stock Exchange 奥克兰证券交易所
$mlsFBd auction 拍卖
&Q&$J )0 auctioneer 拍卖商
JBoo7a1 audit 审计；核数
ImF/RKI~ " Audit Commission 审计署
!0fK*qIL Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?C $_?Qi 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
E&[ox[g{ audit review 帐目审查
>Zr /U!W*? Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
.pdgRjlSn audited account 审计帐目；经审计的帐目
_@^msyoq audited annual account 经审计的周年帐目
%"KBX~3+Kj audited balance sheet 经审计的资产负债表
c69C=WQ auditor 核数师；核数主任；审计师
DD~8:\QD auditor's certificate 核数师证明书；审计师证明书
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ZUV X auditor's report 核数师报告；审计师报告
D2?7=5DgS Aussie bond 澳元债券
CX1'B0=\r austerity budget 紧缩预算
D!@c,H Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|J6CH87> Australia All Ordinaries Index 澳洲所有普通股票指数
V'6%G:?0a Australian Dollar [AUD] 澳元
(TY^
ky Sr Australian Options Market 澳大利亚期权市场
`q5*VqIhs Australian Securities Commission 澳洲证券事务监察委员会
/\=g;o' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
L^0jyp Australian Stock Exchange 澳大利亚证券交易所
`[:f ;2(@ Austrian Schilling [ATS] 奥地利先令
Ybok [5 authentication 认证；鉴证
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|ewVUY authority to purchase 委托购买证；委购书
Y)a 7osML authorization 认可；核准；授权；授权书
kj-S d^ authorization by direction 指示授权
N*$Q(K authorization by instruction 指令授权
\y0abxIHS authorization by warrant 令状授权
F-ijGGL# authorization of unit trust 单位信托的认可
Q p< 6qM35 authorized agent 指定代理人
y t<K!=7& authorized capital 法定资本
4 ~Z\tP|Q. authorized clerk 出市员
Z-/ E$j authorized dealer 认可交易商
&]ImO
RN authorized financial institution 认可财务机构
nNL9B~d authorized fund 认可基金
YxsW Y7J authorized fund house 获授权的基金公司；认可基金公司
e <IT2tv>u authorized institution 认可机构
M/#<=XhA authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
\Hy~~Zh2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~A6QX8a authorized insurer 获授权保险人；获认可承保人
/gPn2e ; authorized investment 特准投资项目
/r]IY. authorized person 获授权人
ft$/-; authorized representative 获授权代表
hDfsqSK0 / authorized share capital 法定股本
#5'9T:8 automated quotation system 自动报价系统
4wK!)P wq Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
A3h[VnuG, 自动交易系统〔香港期货交易所有限公司〕
Blf;_e~=[j automatic adjustment mechanism 自动调整机制
n*' |7 #; automatic adjustment system 自动调整系统
[S*bN!t Automatic Clearing House 自动票据交换所
nC2A&n &> automatic exchange rates accumulation system 自动化汇率累集系统
QZzi4[-as Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
@4H*kA automatic teller machine [ATM] 自动柜员机
&
XcY|y=W autopay 自动转帐
- x7b6o>$ available assets 可用资产
ZG< <6y*. available fiscal reserve 现存财政储备
+ ]Ydf^rF available profit 可用利润
rbs:qLa% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
gP)g_K(e average 平均；平均数；海损
O~ w&4F;{ average basic salary 平均基本薪金
l*/I ; a$ average consumer expenditure 平均消费开支；一般消费开支
U ln[UK average cost 平均成本
,LU/xI0O average cost of land production 增辟土地平均成本
,GGr@}) average daily turnover 平均每日成交额
\u2p] K> average daily wage rate 平均每日工资率
>* dqFZF average expenditure pattern 平均开支模式
:X/j%m* average growth rate 平均增长率
vMDV%E S1t average net fixed assets 固定资产平均净值
b6Dve ] average of relatives 相对价格平均数
:S ziQQ average price 平均价格
le X&py average propensity to consume 平均消费倾向；一般消费倾向
XkOsnI8n average propensity to save 平均储蓄倾向；一般储蓄倾向
GuNzrKDr average rate 平均率
(* BQd1Z average revenue 平均收入；平均收益
x.~Z9j average stock 平均库存；平均存货
t%V!SvT8+ average yearly rent 平均年租
"{j4?3f) avoidance of double taxation 避免双重课税
DNC2]kS< avoidance of tax 避税
