A:
W3UxFs]$ A share Ａ股；甲类股份
o[Qb/ 7 abatement of tax 减税；减扣免税额
tTTHQ7o*BD ABN AMRO Bank N.V. 荷兰银行
F68e I%Y above-the-line expenditure 线上项目支出；经常预算支出
P A
ZjA0d above-the-line receipt 线上项目收入；经常预算收入
7 $%G3Q|)L ABSA Asia Limited 南非联合亚洲有限公司
YL|)`m0-^5 absolute change 绝对数值变更
CQ6 I4k absolute expenditure 实际开支
1K/ : absolute guideline figure 绝对准则数字
O(%6/r`L,k absolute interest 绝对权益
#3_g8ni5X absolute order of discharge 绝对破产解除令
diu"Nt absolute profit margin 绝对利润幅度
w`8H=Hf absolute value 实值；绝对值
iu pkb absolutely vested interest 绝对既得权益
dO z|CfUhI absorbed cost 已吸收成本；已分摊成本
64U|]g d$ absorption 吸收；分摊；合并
Ua|iAD 1 absorption rate 吸收率；摊配率；分摊率
)_C>hWvo_ ACB Finance Limited 亚洲商业财务有限公司
<FBH;} ] acceptable form of reciprocity 合理的互惠条件
Go c*ugR acceptable rate 适当利率；适当汇率
rAHP5dx: acceptance agreement 承兑协议
(Ox&B+\v+v acceptance for honour 参加承兑
?q4`&";{3 acceptor 承兑人；接受人；受票人
C@ q#s acceptor for honour 参加承兑人
lbt8S.fx accident insurance 意外保险
`qmwAT Accident Insurance Association of Hong Kong 香港意外保险公会
Ag\RLJ.KD accident insurance scheme 意外保险计划
%>+lr%B accident year basis 意外年度基准
BQWg L accommodation 通融；贷款
`. JW_F)1 accommodation bill 通融票据；空头票据
25`W"x_ accommodation party 汇票代发人
N`IXSE account balance 帐户余额；帐户结余
?/MkH0[G = account book 帐簿
C TG^lms account collected in advance 预收款项
tgCp2 `n account current book 往来帐簿
\9p.I?= account of after-acquired property 事后取得的财产报告
E<-W & a } account of defaulter 拖欠帐目
T2]8w1l&K account payable 应付帐款
3,G|oR{D account payee only [A/C payee only] 只可转帐；存入收款人帐户
^, =}'H ] account receivable 应收帐款
FLQke"6i0: account receivable report 应收帐款报表
1WqCezI account statement 结单；帐单；会计财务报表
*>qc 6d@' account title 帐户名称；会计科目
~ u1~% accountant's report 会计师报告
lGp:rw` Accountant's Report Rules 会计师报告规则
DI;LhS*z accounting and auditing procedure 会计与审计程序；会计与核数程序
`UzH *w@e Accounting Arrangements 《会计安排》
CZ] Dm4 accounting basis 会计基础
S"Vr+x? accounting by Official Receiver 破产管理署署长呈交的帐目
Z)xcxSo Accounting Circular 《会计通告》
)Rb t0 accounting class 会计类别
& ;5f/ accounting date 记帐日期；会计结算日期
YY tVp_) accounting for money 款项核算
GN mP_N Accounting Officer 会计主任
K'8?%&IQ accounting period 会计报告期；会计期
"&D0Sd@[? accounting policy 会计政策；会计方针
7ZAxhFC accounting practice 会计惯例
t OnOzD accounting principle 会计准则
)cQ KR4x0^ accounting record 会计记录
!X" n N9k accounting report 会计报告
r`FTiPD. C Accounting Services Branch [Treasury] 会计事务部〔库务署〕
3nhQ^zqf Accounting Society of China 中国会计学会
6w3[ PNd accounting statement 会计报表
j l 7> accounting system 会计制度；会计系统
;dZ ZOocV1 accounting transaction 会计事项；帐务交易
R3_;!/1 accounting treatment 会计处理
W=S^t_ F accounting year 会计年度
B (71I; accretion 增值；添加
}3Ke accrual 应计项目；应累算数目
8TH;6-RT accrual basis 应计制；权责发生制
T<nK/lp1t accrual basis accounting 应计制会计；权责发生制会计
! Y UT* accrue 应累算；应计
t`}=~/#`X accrued benefit 应累算利益
Wn;% B].I accrued charges 应计费用
|iSwG=& accrued cumulative preference share dividend 应累算的累积优先股股息
\[]BB5)8 accrued expenses 应累算费用
.aWwJZ=[ accrued interest payable 应付利息；应计未付利息
po ]<sB accrued interest receivable 应收利息；应计未收利息
I YptNR accrued right 累算权益
mrsN@(X0 accruing profit 应累算的利润
[}Rs accumulated fiscal reserve 累积财政储备
j" ;L { accumulated profit 累积利润；滚存溢利
I`@>v%0 accumulated reserve 累积储备
0V"(}!=2a accumulation of surplus income 累积收益盈余
&kWT<*;J) acquired assets 既得资产
7PfNPz<4+ acquisition 收购；购置；取得
k p?_ir acquisition cost 购置成本
Ek06=2i acquisition expenses 购置费用
`7`` 1TL acquisition of 100% interest 收购全部股权
_q-k1$ o$ acquisition of control 取得控制权
4yMi9Ri4H acquisition of fixed assets 购置固定资产
)99^58my acquisition of shell “买壳”
5K|`RzZ`B$ acquisition price 收购价
5D^2
+`$/ act of God 天灾
d"ZsOq10D acting partner 执事合伙人
|l|$ Q ; active market 买卖活跃的市场；交投畅旺的市场；旺市
<[gN4x>' active partner 积极参与的合伙人
SZxnYVY active trading 交投活跃
ij_5=4aZ- actual circulation 实际流通
#'#@H actual cost 实际成本
JGhK8E
actual expenditure 实际开支；实际支出
0|\A5
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(LVzE_` actual market 现货市场
,4,./wIq actual price 现货价；实际价格
@Ko}Td&E( actual profit 实际利润
=ZV+*cCC=q actual quotation 实盘；实际价位；实际报价
dt=M#+g actual year basis 按实际年度计算
lH,/N4 r*& actuals 实货
qssK 0!- actuarial investigation 精算调查
^|h.B$_F, actuarial principle 精算原则
loyhNT= actuarial report 精算师报告
}&l%>P Actuarial Society of Hong Kong 香港精算学会
C2hB7?UGN actuarial valuation 精算师估值
>IKIe actuary 精算师
e/)Vx'd`+ ad referendum agreement 暂定协议；有待覆核的协定
1B{u4w7S4e ad valorem duty 从价税；按值征税
7;#o?6!7 ad valorem duty system 从价税制
sw(|EZ7F ad valorem fee 从价费
c /-'^+9 ad valorem tariff 从价关税
r/+~4W5
additional allowance 额外免税额
);p:[=$71 additional amount for unexpired risk 未过期风险的额外款额
/dR:\ffz2 additional assessable profit 补加应评税利润
){tT B additional assessment 补加评税
Lp{uA4:=K additional commitment 额外承担
pe\]}& additional commitment vote 额外承担拨款
{I$zmVG additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~P-^An^ additional dependent parent allowance 供养父母额外免税额
6I5LZ^/ G9 additional provision 额外拨款
%wq;<'W additional stamp duty 附加印花税
I^ ``x+a additional tax 补加税罚款；补加税款
qHYoQ.ke Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
^{O1+7d[. adjudged bankrupt 被裁定破产
ir;az{T#U adjudicated bankrupt 裁定破产人
^"J)^3j< adjudication fee 裁定费；评定印花税额手续费；评估契据费
al]-*=v7} adjudication of bankruptcy 裁定破产；宣告破产
baR*4{] adjudication of insolvency 裁定无力偿还债务
^K'XlM`a adjusted actual 经调整的实数；调整后的实数
n 8) eC2 A adjusted current assets 经调整的流动资产；调整后的流动资产
/yO0Z1G adjusted figure 经调整的数字；调整后的数额
k`0m|< $ adjusted liabilities 经调整的负债；调整后的负债
D'_ w
* adjusted loss 经调整的亏损；调整后的亏损
J}VG4}L 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
P[gYENQ adjusted profit 经调整的利润；调整后的利润
K@!Gs'Op adjusted surplus 经调整的盈余额；调整后的盈余额
0 SDyE adjusted value 经调整的价值；调整后的价值
WSx0o} adjustment 调整；修订；理算〔保险〕
KN\tRE adjustment centre 调剂中心
JHs xaX;c adjustment lag 调整过程的时间差距；调整时差
e6' y S81 adjustment mechanism 调整机制
OGnuBK adjustment of loss 亏损调整
YGCBDH%6 adjustment process 调整过程；调整程序
lMb&F[KJ7 adjustment range 调整幅度
U{&gV~ administered exchange rate 受管制汇率
?Lquf&`vP Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
AKUmh administration expenses 行政费用
-pm%F8{T] administration fee 手续费；行政费
zHQSx7Ow 5 administration in bankruptcy 破产管理
Jw
-3G3h administration order 遗产管理令
39Tlt~Psz administrator 管理人；遗产管理人
,\ zx4 * administrator of the estate 遗产管理人
9at_F'> R admission of debt 债项承认书
]9$^=z%SE admission of proof 接纳债权证明
pn
aSOyR advance 放贷款项；垫付款项；预支款项；预付款项
@`:z$ 52 advance account 暂支帐目；预付款帐户
e6I 7N?j advance compensation 预付补偿金
9 EV. ![ advance from shareholder 股东垫款
C.?~D*Q advance pending reimbursement 预支以待日后付还
y3@5~ 4+ advanced economy 先进经济体系
rc7^~S] 5 advancement 预付；预付财产
uwWKsZ4:ij advances warrant 垫款令
V*F |Yo: advancing 贷出
Ox& ]{ adverse balance 逆差
t,30 8Z adverse exchange 逆汇
9 wP,Z" advertisement addressed to shareholders 在报章刊登的致股东通告
4)E$. F^ advice for collection 托收通知书
+;N;r/d_i advice of drawing 提款通知书；汇票通知书
"<yJ<lS&> advice of payment 付款通知
nm]m!.$d Advisory Committee [Securities and Futures Commission]
J42/S [Rt 谘询委员会〔证券及期货事务监察委员会〕
u \o~'Jz Advisory Committee on Diversification 经济多元化谘询委员会
e3]v
*<bj affidavit 誓章；遗产申报誓章
+W}6o3x~ affidavit of no receipt 述明无收款的誓章
UKp^TW1^ affiliate 联号；联营公司；附属公司
^.@F1k affiliated company 附属公司；联号；联营公司
K4Hu0 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
$9?<mP2-* affordability 负担能力
Jju^4 African Development Bank [AfDB] 非洲开发银行
C,Vvb B after-acquired property 事后取得的财产
ibh,d. *~g after-hours dealing 市后交易
J3_Ou2cF` after-tax profit 税后盈利；税后利润；税后溢利
#.@- ng6C agency agreement 代理协议
CX#d9
8\b agency expenses 代理机构的开支
4XIc|a Aa agency fee 代理费
KLgg([ Agency Law 《代理法》
`zsooA
Gt agent 代理人；承销人
QfRo`l/V9 agent of company 公司代理人
ZhY03>X agent's fee 代理人费；经纪费
0n*D](/NK aggregate 总计；总数；总体数字
PUErvL t aggregate amount 总款额；总额
'C)
v ?!19 aggregate assets and liabilities 总体资产与负债
dK>sHUu aggregate at constant price 按固定价格计算的总体数字
w[OUGn' aggregate demand 总需求
MM(\>J[Uq aggregate gross position 总持仓量
x%T.0@!8 aggregate limit 总限额
H7(D8.y ) aggregate of salaries tax 合计薪俸税
Ix+eP|8F aggregate performance 总体表现；总体业绩
-9(pOwN
|m aggregate supply 总体供应
}mpFo 2 aggregate surplus 总盈余
"D'"uMS`H aggregate total 整体总额
cc 0T b aggregate value 总值；合计价值
r*9*xZ>8u aggregated basis 合计基准
BJKv9x1jK aggregated net chargeable income 合计应课税入息实额
_RE;}1rb, aggregation 合并计算；合计；总和
l"/E, X aggregation of incomes of husband and wife 夫妇入息合并计算
3!vnSX(iv aggregation of property 财产的总和
17-B'Gl!<% agio 差价；贴水
B[9y<FB+ 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》
C=q L0 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Q hdG(`PY~ 《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》
J T6} m Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
m"!Q5[ 《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》
h.q9p! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Yz#E0aTTA 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ik1asj1 agreement for a settlement 授产协议
Z" $iB-] agreement for assignment 转让协议
wV-9T*QrM agreement for sale 售卖协议；买卖协议
2S-f5& o agreement for sale and purchase 买卖协议
S_?sJwM agreement for the payment of interest 支付利息协议
n'[>h0 agreement for the repayment of money 还款协议
w)&?9?~ agreement of reinsurance 再保险协议
A?h o<@^ Agricultural Bank of China 中国农业银行
RK=Pm7L:`y air passenger departure tax 飞机乘客离境税
FmSE ]et Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Nxna H!wS airport tax 机场税
LXaq alcohol duty 酒精税
u U%Z%O alienation 让与；让渡；转让
_}F _Q5) alimony 生活费；赡养费
bOSqD[? All Ordinaries Index [AOI] 所有普通股指数
5)A[NTNJx all risks 全险；综合险
E\TWPV' / All Sales Record for Stock Market 《股票市场成交报告》
r6GXmr Allied Capital Resources Limited 新联财务有限公司
=cO5N t all-items index [Consumer Price Index] 总指数〔消费物价指数〕
En)Ptz#0 allocation letter 拨款信件
c\/-*OYr< allocation of fund 分配款项；预留款项
&XC P @@T allocation of profit 利润分配；溢利分配
{Q c,Nl
[? allocation warrant 拨款令
41P0)o allotment 分配；配股
>'4$g7o, allotment notice 股份配售通知；配股通知
,:2Z6~z{ allotment of shares 股份分配
[Xt t T allowable 可获宽免；免税的
<v/aquLN allowable business loss 可扣除的营业亏损
/:ZwGyT; allowable expenses 可扣税的支出
v KW i?}1 allowance 免税额；津贴；备抵；准备金
\Zh&[ D!2 allowance for debts 债项的免税额
(E7"GJ allowance for depreciation by wear and tear 耗损折旧免税额
C#e :_e] allowance for funeral expenses 殡殓费的免税额
{~w( pAx allowance for inflation 为通货膨胀而预留的款项；通胀准备金
P (DEf( allowance for repairs and outgoings 修葺及支出方面的免税额
OQ4Pk/-' allowance to debtor 给债务人的津贴
0U:X[2|) alteration of capital 资本更改
Hpa6; eT alternate trustee 候补受托人
_`gkYu3R+ amalgamation 合并
m.!LL]] ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
/KNR;n' ambit of charges 征税范围；收费范围
zA}J VB amended valuation 经修订的估值
_>n)HG American Commodities Exchange 美国商品交易所
P{ 9wJ< American Express Bank Limited 美国运通银行
]uF7HX7F American Stock Exchange 美国证券交易所
x2a
?ug Q amortization 摊销
8EMBqhl amount due from banks 存放银行同业的款项
cJbv,RV< amount due from banks abroad 存放海外银行同业的款项
! L|l(<C amount due from holding companies 控股公司欠款
M$.bC0}T amount due from local banks 存放本港银行同业的款项
F(zCvT amount due to banks 银行同业的存款
1L+hI=\O amount due to banks abroad 海外银行同业的存款
SjpCf8Z( amount due to holding companies 控股公司存款
lZ)6d-vK amount due to local banks 本港银行同业的存款
,A7:zxnc.V amount due to outport banks 外埠银行同业的存款
6P}?+ Gc amount for note issue 发行纸币的款额
"U"fsAc# amount of bond 担保契据的款额
65JG#^)KaX amount of consideration 代价款额
4M> pHz4 amount of contribution 供款数额
&WL N amount of indebtedness 负债款额
)Ute amount of principal of the loan 贷款本金额
2O@ON/ amount of rates chargeable 应征差饷数额
s 8[( amount of share capital 股本额
X Db% - amount of sums assured 承保款额
8{!|` b'f amount of variation 变动幅度
0^Vw^]w amount of vote 拨款数额
& wtE"w amount payable 应付款额
V6](_w! amount receivable 应收款额
=,q/FY: Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Q]GS#n analysis 分析
Ws1|idAT ancillary risk 附属风险
Lg(G&ljE@k annual account 周年帐目；周年帐目报表；年度决算；年结
W( sit;O annual accounting date 年结日期
wBg?-ji3< annual allowance 每年免税额；年积金；年度津贴；年津
l3u+ fE,;_ annual balance 年度余额
VyN F)$'T annual disposable income 每年可动用收入
"~EAt$ annual estimates 周年预算
.sQV0jF { annual fee 年费
G~.VW48{n annual general meeting 周年大会
9<y{: {i annual growth rate 年增率；每年增长率
Qj1%'wWG annual long-term supplement 长期个案每年补助金
qi7*Jjk>90 annual pensionable emolument 可供计算退休金的年薪
f. >[ J annual report 年报
q GR1$\] Annual Report on the Consumer Price Index 《消费物价指数年报》
sx;/xIU| annual return 周年报表；周年申报表；每年报税表格
T,a{mi.hNR Annual Return Rules 《周年报表规则》
/6[vF)& annual review of consumer prices 每年消费物价回顾
F=5vA v1 annual roll-forward basis 逐年延展方式
"k annual salary 年薪
SeS ZMv annual statement 年度报表；年度决算表
}id)~h_@ 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
@oj_E0i3 annuitant 年金受益人
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2/j annuity 年金
n} !')r annuity contract 年金合约
!,Gavt7f annuity on human life 人寿年金
]
s 2ec antecedent debt 先前的债项
s"nntC ante-dated cheque 倒填日期支票
,K6ODtw. anticipated expenditure 预期开支
K*'AjT9wX+ anticipated net profit 预期纯利
zK1\InP anticipated revenue 预期收入
pX>wMc+ anti-inflation measure 反通货膨胀措施
J 32{#\By anti-inflationary stance 反通货膨胀立场
qkc,93B3 apparent deficit 表面赤字
7KRNTnd apparent financial solvency 表面偿债能力
ho~WD' i apparent partner 表面合伙人
'cQ `jWZQ application for personal assessment 个人入息课税申请书
.3Smqwm=Y application of fund 资金应用
d/3&3>/ application to release as liquidator and to destruct the books of accounts and documents
>2}*L"YC 申请免除清盘人职务及毁灭帐簿与文件
OEbZs-: appointed actuary 委任精算师
Qd% (]L[N. appointed auditor 委任核数师；委任审计师
FU}- .Ki appointed trustee 委任的受托人
R*LPwJuv appointer 委任人
W0U|XX!& apportioned pro rata 按比例分摊
p>pAU$k{O apportionment 分配；分摊
<>-gQ 9 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Sqmjf@o$> apportionment formula 分摊方程式
1ATH$x apportionment of estate duty 遗产税的分摊
>B;S;_5=
appraisal 估价；评估
l{ fL~O appreciable growth 可观增长
l`0JL7 appreciable impact 显着影响
\[+':o`LH appreciable increase 可观增长
CSm(yB{|pC appreciation 增值；升值
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55>+%@$,a appreciation of the exchange value of Hong Kong dollar 港元汇值上升
+{)V%"{u: appreciation tax 增值税
hiR+cPSF appropriation 拨款；拨用；拨付
OQuTM[W appropriation account 拨款帐目
!a'{ gw Appropriation Bill 拨款法案
hE2{m{^A appropriation-in-aid system 补助拨款办法
n1+J{EPH approved assets 核准资产
?f:\&+.& approved basket stock 认可一篮子证券
o+< hI approved budget 核准预算
=E~SaT approved charitable donation 认可慈善捐款
#?\|)y4i approved charitable institution 认可慈善机构
G CcS I;w approved currency 核准货币；认可货币
0b,{4DOD approved estimates 核准预算
tjm@+xs approved estimates of expenditure 核准开支预算
N *n?hN approved overseas insurer 核准海外保险人
z q#gf approved overseas trust company 核准海外信托公司
*;.:UR[i approved pooled investment fund 核准汇集投资基金
jN7Z} 1` approved provident fund scheme 认可公积金计划
hJ Jo+NNN approved provision 核准拨款
*K=me/
3 approved redeemable share 核准可赎回股份
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/Iw]!lK2 approved regional stock 认可地区性证券
u/?;J1 z: approved retirement scheme 认可退休金计划
UZc{ Av approved subordinated loan 核准附属贷款
KR4 RIJZ_t arbitrage 套戥；套汇；套利
Rmh ,P > arbitrageur 套戥者；套汇者
lCK:5$
z0 arbitrary amount 临时款项
T=cb:PD{% arrangement 措施；安排；协定
n ZS*"O#L arrears 欠款
w{ x =e arrears of pay 欠付薪酬
iJu$& u arrears of revenue 逾期未收税款；逾期未收的帐项
X@B,w_b articles of association 组织章程；组织细则；组织章程细则
Zxv{qbF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
cF G%Ew@ ascertainment of profit 确定利润
W} oAgUd "Asia Clear" “亚洲结算系统”
';x5 $5k' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
zB{be_Tw Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\RTX fe-` Asian Development Fund [ADF] 亚洲发展基金
Yr+ghl/ V Asian dollar bond 亚洲美元债券
7R om#Kl: Asian dollar market 亚洲美元市场
;,Ll OR Asian dollar rate 亚洲美元利率
F (:] lM| Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^`!EpO>k9 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
7Y' .yn asked price 沽盘；喊价；索价；卖方报价
C[(Exe assessable income 应评税入息
BhJ~ jV" assessable loss 应评税亏损
T k>N4yq assessable profit 应评税利润
^ )/oDyO assessable value 应评税值
dCMW v~> assessed profit 估定利润
<?iwi[S assessed value 经评估价值
!ly]{DTmm assessment 评税；评定；估价；评税单
r `/tb^ assessment number 评税编号；估价编号
=u`^QE assessment of additional tax 补加税评税
%S4p kF R assessment of performance 业绩评估；实绩评价
7: T 5P Assessor 评税主任
=2[cpF] asset price bubbles 资产价格泡沫
A@"CrVE asset-backed securities 具资产保证的证券
"%Eyb\V! assets accretion 资产增值
wXsA-H/` assets and liabilities 资产与负债
;HaG-c</ assets betterment statement 资产递增表；资产改进表
jW+L0RkX assets lending 实物放款；有抵押贷款
%.D @{O assets of the company passing on the death 死者去世时转移的公司资产
fKAG+ t assets pledged as security for liabilities 用作负债抵押的资产
N8l(m5Kk,k assets portfolio 资产投资组合
XA:v:JFS assets price 资产价格
GVp2| \-L assets quality 资产质素
TNV# assets realization 资产变现
-3c?Yaf" assets refinancing arrangement 资产再集资安排
asI:J/%+2 assets securitization 资产证券化
cS ;hyLd assets situated outside Hong Kong 在香港以外地方的资产
`W [oLQ assets stripping 削减资产；拆卖资产
k^.9;FmQ assets value 资产值
@[S\ FjI assignee 承让人
,saf"Ed= assignment 转让；转让书；转让契
@T r8.4 assignment of interest 权益转让
#3 u;Ox assignment of letters patent and trade mark 专利证书及商标转让
=GjxqI v assignment of property 物业转让；物业转让书
A:ef}OCL assignment right 转让权
DY{JA
*N assignor 转让人
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E}mzi associate 有联系的人；有关连人士；相联者；合伙人；联系人
h^bbU. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}o? @ associate member 附属会员
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7>V4\" associated body corporate 相联法人团体
OY6l t.t associated company 相联公司；联属公司
u*&wMR>Crf associated corporation 相联法团
y4Plm. Association of Chartered Certified Accountants [ACCA] [United Kingdom]
K$\]\qG6 公认会计师公会〔英国〕
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W Association of Futures Exchange Brokers 香港期货经纪协会
o% !a Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
dd>stp association of underwriters 承保人组织
.t0Q>:}&b assumption of control 接管
Ut8yA"Y~ assurance 担保；保险；转易；转易书
U w][ U assurance of interest 权益的转易
FbHk6(/) at 19XX price 按一九ＸＸ年价格计算
xq.,7#3 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
!B( 6 at call 通知付款；按通知
SUf l` \O at constant market price 按固定市价计算
zrG&p Z at constant price 按固定价格计算
4jj@"*^a at cost 按成本计算
Ky Nv)=x4c at current market price 按当时市价计算；按现时市价计算
+dk}$w[ g at current price 按当时价格计算；按现时价格计算
X5527`?e at factor cost 按要素成本计算；按生产要素成本计算
L*1C2EL/q at money-of-the-day price 按付款当日价格计算
3j(GcR 9 at or better 按指定或较佳价位〔买卖指令〕
e&E""ye at par 按面值计算；平价
PygaW&9Z|d at sight 见票即付
J(VJMS;_ at the close 按收市盘
*<zfe . at the opening 按开市盘
Y|g8xkI}XB attestation 见证；见证条款
)avli@W-3j at-the-money option 平价期权
SI)u@3hl&w attorney 受权人；受托代表人
j} 'spKxu attornment 新拥有人承认书
kA {[k attributable profit 可归属利润
kc\ ^xq~ attributable share value 可归属股份价值
4WZ:zr N Auckland Stock Exchange 奥克兰证券交易所
try'%0 }> auction 拍卖
'q8T* |/ auctioneer 拍卖商
! &Vp5]c audit 审计；核数
U`D/~KJ{Y Audit Commission 审计署
I8)x 0)Lx Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Z~ VOO7|m 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
lW1Al>dW< audit review 帐目审查
@S yGj# Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
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-*b audited account 审计帐目；经审计的帐目
pM= @ audited annual account 经审计的周年帐目
X<m#:0iD audited balance sheet 经审计的资产负债表
x-, +skZs auditor 核数师；核数主任；审计师
Jc"xH~, auditor's certificate 核数师证明书；审计师证明书
<T+)~&g$ auditor's report 核数师报告；审计师报告
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nt8q8 Aussie bond 澳元债券
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Ji>dr n austerity budget 紧缩预算
8hZ+[ E} Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
K2<"O qp_W Australia All Ordinaries Index 澳洲所有普通股票指数
D.9qxM"Z> Australian Dollar [AUD] 澳元
4!64S5(7t Australian Options Market 澳大利亚期权市场
X]d;x/2 Australian Securities Commission 澳洲证券事务监察委员会
oOlqlv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_ ]@ Australian Stock Exchange 澳大利亚证券交易所
NKd}g Austrian Schilling [ATS] 奥地利先令
'/%]B@! authentication 认证；鉴证
zgXg-cr authority to purchase 委托购买证；委购书
'hN_H}U authorization 认可；核准；授权；授权书
mN?y\GB authorization by direction 指示授权
N"1o>
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d(9ZopJrQ authorization by warrant 令状授权
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authorization of unit trust 单位信托的认可
SEa'>UG authorized agent 指定代理人
`>-fU<Q1 authorized capital 法定资本
]-h;gN authorized clerk 出市员
F_.rLg GY authorized dealer 认可交易商
{Z0(V"Q authorized financial institution 认可财务机构
#d2XVpO[0 authorized fund 认可基金
Hd]o?q\ authorized fund house 获授权的基金公司；认可基金公司
.\XFhOs a authorized institution 认可机构
^3"~
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/k8Lu+OJ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.}!"J`{ W authorized insurer 获授权保险人；获认可承保人
$p:RnH\H1 authorized investment 特准投资项目
vy&'A$ H authorized person 获授权人
|Hx#Uk# authorized representative 获授权代表
SO @d\H authorized share capital 法定股本
n@|5PI"bx automated quotation system 自动报价系统
5My 4a9 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Od_xH 自动交易系统〔香港期货交易所有限公司〕
""$vaqt automatic adjustment mechanism 自动调整机制
g>`
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LtIp,2GP&_ Automatic Clearing House 自动票据交换所
* -uA\ automatic exchange rates accumulation system 自动化汇率累集系统
Y;2WY 0eq Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$eHYy,, automatic teller machine [ATM] 自动柜员机
IAyyR l\ autopay 自动转帐
.n$c+{ available assets 可用资产
4Z8FLA+T, available fiscal reserve 现存财政储备
<O:}dXqZ available profit 可用利润
: E A-L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
kjAARW average 平均；平均数；海损
t5O '7x average basic salary 平均基本薪金
XhEZTg; average consumer expenditure 平均消费开支；一般消费开支
Ckd
j| average cost 平均成本
\Lu a I average cost of land production 增辟土地平均成本
/LwS|c6}} average daily turnover 平均每日成交额
KU$:p^0l;* average daily wage rate 平均每日工资率
tb$I8T average expenditure pattern 平均开支模式
|wbXu: average growth rate 平均增长率
Kk.a9uKI} average net fixed assets 固定资产平均净值
Wo)$* ? average of relatives 相对价格平均数
Qa`+-W u8 average price 平均价格
U{1%ldOJ% average propensity to consume 平均消费倾向；一般消费倾向
xB5qX7*. average propensity to save 平均储蓄倾向；一般储蓄倾向
p>#sR4d> average rate 平均率
`qoRnG average revenue 平均收入；平均收益
F8xz^UQO average stock 平均库存；平均存货
^mH: 8_=(. average yearly rent 平均年租
To/6=$wto avoidance of double taxation 避免双重课税
x%h4'S m avoidance of tax 避税
