A:
kDxFloK A share Ａ股；甲类股份
W${Ue#w77 abatement of tax 减税；减扣免税额
8l rpve ABN AMRO Bank N.V. 荷兰银行
&h/X ku&0 above-the-line expenditure 线上项目支出；经常预算支出
:"c*s4 above-the-line receipt 线上项目收入；经常预算收入
U5de@Y ABSA Asia Limited 南非联合亚洲有限公司
h2R::/2. absolute change 绝对数值变更
#\m<Sz5Gp# absolute expenditure 实际开支
onzxx4bax absolute guideline figure 绝对准则数字
(\x]Y MLH absolute interest 绝对权益
;e *!S}C, absolute order of discharge 绝对破产解除令
%h!B^{0 absolute profit margin 绝对利润幅度
sO@Tf\d absolute value 实值；绝对值
zrb}_ absolutely vested interest 绝对既得权益
Q![@c absorbed cost 已吸收成本；已分摊成本
8d '0N absorption 吸收；分摊；合并
(jE9XxQY absorption rate 吸收率；摊配率；分摊率
?e 4/p ACB Finance Limited 亚洲商业财务有限公司
}|=|s f acceptable form of reciprocity 合理的互惠条件
F )eelPZ+, acceptable rate 适当利率；适当汇率
4V`G,W4^J acceptance agreement 承兑协议
G"t5nHY\. acceptance for honour 参加承兑
a:w#s}bL acceptor 承兑人；接受人；受票人
&^jXEz; acceptor for honour 参加承兑人
` Sz}`+E accident insurance 意外保险
Km$\:Xo Accident Insurance Association of Hong Kong 香港意外保险公会
9%9#_?R W accident insurance scheme 意外保险计划
bk[!8- b/a accident year basis 意外年度基准
NzvXN1_% accommodation 通融；贷款
k<?b(&`J accommodation bill 通融票据；空头票据
dy[X3jQB accommodation party 汇票代发人
YT,{E,U; account balance 帐户余额；帐户结余
(4nq>;$3 account book 帐簿
ckCE1e>s account collected in advance 预收款项
Q =$2c[Uk account current book 往来帐簿
J|7 3.&B account of after-acquired property 事后取得的财产报告
>h Iu2jm account of defaulter 拖欠帐目
3bI9Zt#J%& account payable 应付帐款
es7=%!0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
& oMh]Z*: account receivable 应收帐款
"w<#^d_6 account receivable report 应收帐款报表
kAUymds;O account statement 结单；帐单；会计财务报表
ZN0P:== account title 帐户名称；会计科目
~P-mC@C accountant's report 会计师报告
m8[j #=h Accountant's Report Rules 会计师报告规则
y6BAH accounting and auditing procedure 会计与审计程序；会计与核数程序
]`WJOx4 Accounting Arrangements 《会计安排》
Mi_$">1-W accounting basis 会计基础
)^hbsMhO accounting by Official Receiver 破产管理署署长呈交的帐目
?S=m ybp Accounting Circular 《会计通告》
%W S+(0*1 accounting class 会计类别
JBZ@'8eqi] accounting date 记帐日期；会计结算日期
[:*)XeRK accounting for money 款项核算
@= u3ZVD Accounting Officer 会计主任
ns4,@C$ accounting period 会计报告期；会计期
I> $& -i accounting policy 会计政策；会计方针
OY({.uV dX accounting practice 会计惯例
FS1z`wYP accounting principle 会计准则
E]r?{t`] accounting record 会计记录
w0un S` \4 accounting report 会计报告
|R:'\+E Accounting Services Branch [Treasury] 会计事务部〔库务署〕
wMN]~|z> Accounting Society of China 中国会计学会
dPRra{ accounting statement 会计报表
WNc0W>*NE1 accounting system 会计制度；会计系统
*LY8D<:z s accounting transaction 会计事项；帐务交易
U6s[`H3I{ accounting treatment 会计处理
f|(M.U- accounting year 会计年度
xT2PyI_: accretion 增值；添加
I]q% 2i e accrual 应计项目；应累算数目
K*d Cc}:` accrual basis 应计制；权责发生制
\|[;Z"4l accrual basis accounting 应计制会计；权责发生制会计
G3v5KmT accrue 应累算；应计
>yDZw!C accrued benefit 应累算利益
Y_P!B^z3 accrued charges 应计费用
_)-o1`*- accrued cumulative preference share dividend 应累算的累积优先股股息
mX|ojZ accrued expenses 应累算费用
q5S 9C%b accrued interest payable 应付利息；应计未付利息
dA j$1Ke accrued interest receivable 应收利息；应计未收利息
]]yO1x$Kk accrued right 累算权益
I%Z accruing profit 应累算的利润
Dvln/SBk accumulated fiscal reserve 累积财政储备
e+K^A q accumulated profit 累积利润；滚存溢利
TD_Oo-+\ accumulated reserve 累积储备
Wc
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yS I !d|_ acquired assets 既得资产
g9F?z2^ acquisition 收购；购置；取得
bg0Wnl acquisition cost 购置成本
\l 3h0R acquisition expenses 购置费用
=Fl^` *n acquisition of 100% interest 收购全部股权
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`oZ` acquisition of control 取得控制权
e96k{C`j0 acquisition of fixed assets 购置固定资产
_SkLYL!=9 acquisition of shell “买壳”
akQ7K acquisition price 收购价
}ad|g6i` act of God 天灾
ovV'VcUs acting partner 执事合伙人
R G`1en active market 买卖活跃的市场；交投畅旺的市场；旺市
=g | FT active partner 积极参与的合伙人
=tY T8Q;al active trading 交投活跃
$ ME)#( actual circulation 实际流通
IE~ |iQ?- actual cost 实际成本
>LuYHr actual expenditure 实际开支；实际支出
~Cjn7 actual income 实际入息；实际收入；实际收益
a[TMDU;(/4 actual market 现货市场
T[j,UkgGo actual price 现货价；实际价格
m l$o5 &sN actual profit 实际利润
k VQ\1! actual quotation 实盘；实际价位；实际报价
Aiea\j Bv actual year basis 按实际年度计算
vfo~27T{( actuals 实货
rVs J`+L actuarial investigation 精算调查
Af{"pzY actuarial principle 精算原则
KK &?gTa actuarial report 精算师报告
A5w6]: f2 Actuarial Society of Hong Kong 香港精算学会
gZ1?G-Q actuarial valuation 精算师估值
bN@
l?w actuary 精算师
cN 9t{.m ad referendum agreement 暂定协议；有待覆核的协定
u<&m]] * ad valorem duty 从价税；按值征税
H>@+om ad valorem duty system 从价税制
CJI~_3+K ad valorem fee 从价费
p D+k* ad valorem tariff 从价关税
#3d(M additional allowance 额外免税额
h )nG)|c additional amount for unexpired risk 未过期风险的额外款额
"
2Dngw additional assessable profit 补加应评税利润
FxtI"g\0 additional assessment 补加评税
POR\e|hRT] additional commitment 额外承担
VLN_w$iEq additional commitment vote 额外承担拨款
e?f IXk~b additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
#R
RRu2 additional dependent parent allowance 供养父母额外免税额
>lM l additional provision 额外拨款
&jr3B;g!C additional stamp duty 附加印花税
&
ZB additional tax 补加税罚款；补加税款
1ZRT:N<- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
;jTN | i' adjudged bankrupt 被裁定破产
9~ YMyg(Z adjudicated bankrupt 裁定破产人
O|UC ?]6 adjudication fee 裁定费；评定印花税额手续费；评估契据费
kO-(~]; adjudication of bankruptcy 裁定破产；宣告破产
/H+a0`/ adjudication of insolvency 裁定无力偿还债务
7v_8_K adjusted actual 经调整的实数；调整后的实数
M&
CqSd adjusted current assets 经调整的流动资产；调整后的流动资产
\5cpFj5% adjusted figure 经调整的数字；调整后的数额
n{SJ_S#a.a adjusted liabilities 经调整的负债；调整后的负债
;6hOx(>`= adjusted loss 经调整的亏损；调整后的亏损
Dn }Jxu'( 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
2dgd~
adjusted profit 经调整的利润；调整后的利润
! 5?<% * adjusted surplus 经调整的盈余额；调整后的盈余额
=E{`^IT'R adjusted value 经调整的价值；调整后的价值
da ~],MN adjustment 调整；修订；理算〔保险〕
3{(/x1 a,4 adjustment centre 调剂中心
&Y eA:i? adjustment lag 调整过程的时间差距；调整时差
NW)1#]gg% adjustment mechanism 调整机制
gv{ >`AN adjustment of loss 亏损调整
j 1HW._G adjustment process 调整过程；调整程序
/|#fejPh adjustment range 调整幅度
W|(1Y
D administered exchange rate 受管制汇率
Vs{|xG7W D Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
e(8Ba X _ administration expenses 行政费用
/JU.?M35 administration fee 手续费；行政费
Oz#{S:24M+ administration in bankruptcy 破产管理
d*Fj3Wkx administration order 遗产管理令
Q)z8PQl O administrator 管理人；遗产管理人
BDZ?Ez \Sg administrator of the estate 遗产管理人
xi; `ecqS< admission of debt 债项承认书
RY*U"G0#w admission of proof 接纳债权证明
$, fX:x advance 放贷款项；垫付款项；预支款项；预付款项
EDs\,f} advance account 暂支帐目；预付款帐户
_t}WsEQ+P advance compensation 预付补偿金
5 + MS^H advance from shareholder 股东垫款
$
o#V# advance pending reimbursement 预支以待日后付还
8SS|a advanced economy 先进经济体系
[;sRV< advancement 预付；预付财产
HiJE}V;Vq advances warrant 垫款令
E q+_&Wk advancing 贷出
7i1q wRv adverse balance 逆差
7 x?<*T adverse exchange 逆汇
@gXx1hEg advertisement addressed to shareholders 在报章刊登的致股东通告
b*Q &CL advice for collection 托收通知书
r-/`"j{O! advice of drawing 提款通知书；汇票通知书
R_S.tT! advice of payment 付款通知
]:/Q]n^ Advisory Committee [Securities and Futures Commission]
lCHO;7YHX 谘询委员会〔证券及期货事务监察委员会〕
*s iFj
CN< Advisory Committee on Diversification 经济多元化谘询委员会
- +-_I* ( affidavit 誓章；遗产申报誓章
<yg F( affidavit of no receipt 述明无收款的誓章
&XUiKnNW affiliate 联号；联营公司；附属公司
Yp2e Bgo" affiliated company 附属公司；联号；联营公司
>~+ELVB& affirmation [estate duty] 非宗教式宣誓〔遗产税〕
L\z~uo3: affordability 负担能力
&Z|P2 dI African Development Bank [AfDB] 非洲开发银行
VTHH&$ZNq after-acquired property 事后取得的财产
w JY ' after-hours dealing 市后交易
n>U5R_T after-tax profit 税后盈利；税后利润；税后溢利
6/d I6 C! agency agreement 代理协议
4]}'Hln*U agency expenses 代理机构的开支
I Rqy%@) agency fee 代理费
42ivT_H Agency Law 《代理法》
iM 3V=&) agent 代理人；承销人
i8HTzv"J agent of company 公司代理人
8Kk(8a&v agent's fee 代理人费；经纪费
DrK{}uM aggregate 总计；总数；总体数字
y Fq&8 x<X aggregate amount 总款额；总额
;@E$}*3[>V aggregate assets and liabilities 总体资产与负债
hqkz^!rp aggregate at constant price 按固定价格计算的总体数字
URbletSBQ aggregate demand 总需求
x# 5A(g aggregate gross position 总持仓量
>t_ 6B~x9 aggregate limit 总限额
k2UVm$ }u aggregate of salaries tax 合计薪俸税
F`] 2O:[ aggregate performance 总体表现；总体业绩
_ZkI)o aggregate supply 总体供应
Y% 5eZ=z aggregate surplus 总盈余
ZO$%[ftb aggregate total 整体总额
jdJ>9O0A, aggregate value 总值；合计价值
R]*K:~DM aggregated basis 合计基准
Q>1[JW{$} aggregated net chargeable income 合计应课税入息实额
KL Xq \{X aggregation 合并计算；合计；总和
5bpEYW+ aggregation of incomes of husband and wife 夫妇入息合并计算
R<N
]B aggregation of property 财产的总和
|*tp16+6 agio 差价；贴水
}txX; "/ 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》
A j]V`B:65 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
FH+s s! 《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》
\v)+.m?n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
R@k&SlL'` 《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》
"kgdbAZ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[QT#Yf0 《香港政府和大韩民国政府关于相互促进和保护投资协定》
i@M [>~ agreement for a settlement 授产协议
U}j 0D2 agreement for assignment 转让协议
c=.(!qdH agreement for sale 售卖协议；买卖协议
lQkQ9##* agreement for sale and purchase 买卖协议
2x0<&Xy#P agreement for the payment of interest 支付利息协议
hODWB&b agreement for the repayment of money 还款协议
'Ne@e)s9 agreement of reinsurance 再保险协议
1c{DY Agricultural Bank of China 中国农业银行
a PbE;"
f air passenger departure tax 飞机乘客离境税
Q^txVUL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
dL
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0F><P?5 alcohol duty 酒精税
[ 87,s .MK alienation 让与；让渡；转让
%;YHt=(1*X alimony 生活费；赡养费
NGO fb All Ordinaries Index [AOI] 所有普通股指数
RF0Hj gP all risks 全险；综合险
,',o'2=! All Sales Record for Stock Market 《股票市场成交报告》
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xp)a%=7 Allied Capital Resources Limited 新联财务有限公司
i5,kd~%O all-items index [Consumer Price Index] 总指数〔消费物价指数〕
p|D/;Mk allocation letter 拨款信件
E\ p L!c allocation of fund 分配款项；预留款项
H\tUpan6fy allocation of profit 利润分配；溢利分配
D]Xsvv
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5 5c|O allotment 分配；配股
q;>7*Y& allotment notice 股份配售通知；配股通知
(+ y allotment of shares 股份分配
|64~ K\X allowable 可获宽免；免税的
YcK| .Mq': allowable business loss 可扣除的营业亏损
}s<4{: cv+ allowable expenses 可扣税的支出
:T
!'N\ 7 allowance 免税额；津贴；备抵；准备金
L AAHE v allowance for debts 债项的免税额
K1!j fp allowance for depreciation by wear and tear 耗损折旧免税额
ax5<#3__ allowance for funeral expenses 殡殓费的免税额
ur7q [n allowance for inflation 为通货膨胀而预留的款项；通胀准备金
G?/ DrnK: allowance for repairs and outgoings 修葺及支出方面的免税额
_D(rI#q allowance to debtor 给债务人的津贴
2u*KM`fa` alteration of capital 资本更改
yFlm[K5YD alternate trustee 候补受托人
9.B
KI/ amalgamation 合并
oc0G | ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Q9G;V]./ ambit of charges 征税范围；收费范围
xLH)P<^`C amended valuation 经修订的估值
C ooQ>f American Commodities Exchange 美国商品交易所
Y,t={HiclX American Express Bank Limited 美国运通银行
,0HRAmG
American Stock Exchange 美国证券交易所
(|1A?@sJ#h amortization 摊销
nq8C'Fo!6T amount due from banks 存放银行同业的款项
2Gaa(rJ5o amount due from banks abroad 存放海外银行同业的款项
hJ~Uf5Q amount due from holding companies 控股公司欠款
e|WJQd4+S amount due from local banks 存放本港银行同业的款项
XaPV9 4 amount due to banks 银行同业的存款
>y:,9; amount due to banks abroad 海外银行同业的存款
l u%}h7ng amount due to holding companies 控股公司存款
9kS^Abtk amount due to local banks 本港银行同业的存款
&t:Gx<] amount due to outport banks 外埠银行同业的存款
h/hm lnOQl amount for note issue 发行纸币的款额
[>5-$Y OT amount of bond 担保契据的款额
d;9FB[MmOJ amount of consideration 代价款额
ls:w8 &`* amount of contribution 供款数额
~d*(=G amount of indebtedness 负债款额
{v ;&5! s amount of principal of the loan 贷款本金额
o:P}Wg/NK amount of rates chargeable 应征差饷数额
2/=l|!JKLz amount of share capital 股本额
cI?8RF(; amount of sums assured 承保款额
+jnJ|h ({ amount of variation 变动幅度
M>ruKHipFE amount of vote 拨款数额
@8rx`9 amount payable 应付款额
G@jZ)2
amount receivable 应收款额
:~N-.# Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ly_HWuFJ3 analysis 分析
TXvI4"& ancillary risk 附属风险
K\6u9BYG annual account 周年帐目；周年帐目报表；年度决算；年结
~=RT*>G_ annual accounting date 年结日期
@x'"~"%7b annual allowance 每年免税额；年积金；年度津贴；年津
OCaq3_#tZ annual balance 年度余额
TOXfWEU3> annual disposable income 每年可动用收入
f -G :uI_ annual estimates 周年预算
h2J/c#Qvh annual fee 年费
F Yzi~L annual general meeting 周年大会
e-#BDN(O annual growth rate 年增率；每年增长率
jeH~<t{ annual long-term supplement 长期个案每年补助金
.Blf5b annual pensionable emolument 可供计算退休金的年薪
L4z ~B!uvF annual report 年报
=Bhe'.]QSx Annual Report on the Consumer Price Index 《消费物价指数年报》
fd<:_f]v annual return 周年报表；周年申报表；每年报税表格
'yG4
LF Annual Return Rules 《周年报表规则》
o{q{!7DH@ annual review of consumer prices 每年消费物价回顾
.ndCfdy~ annual roll-forward basis 逐年延展方式
22M 1j5 annual salary 年薪
aYS!xh206 annual statement 年度报表；年度决算表
K<Iv:5-2 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
8hJ%JEzga annuitant 年金受益人
RA'M8: $ annuity 年金
$jI3VB annuity contract 年金合约
> $7 v
;Q annuity on human life 人寿年金
5aZ2j26 antecedent debt 先前的债项
Xi,CV[L\ ante-dated cheque 倒填日期支票
^c4@(]v'G anticipated expenditure 预期开支
X 4Ic; anticipated net profit 预期纯利
*> <F' anticipated revenue 预期收入
?+W 9az]+ anti-inflation measure 反通货膨胀措施
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4;]hK!AXS apparent deficit 表面赤字
mA+&Io apparent financial solvency 表面偿债能力
se>8 Z4 apparent partner 表面合伙人
Cdu4U}^H application for personal assessment 个人入息课税申请书
Za3]d+qm application of fund 资金应用
q?DTMK x application to release as liquidator and to destruct the books of accounts and documents
v }O30wE 申请免除清盘人职务及毁灭帐簿与文件
'o+L 41 appointed actuary 委任精算师
CpeU5 o@ appointed auditor 委任核数师；委任审计师
4N zwE( appointed trustee 委任的受托人
_Wp{ [TH appointer 委任人
nv%rJy*w [ apportioned pro rata 按比例分摊
X#TQ _T" apportionment 分配；分摊
lG!|{z7+0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
p&bROuw<T apportionment formula 分摊方程式
QWSTR\! apportionment of estate duty 遗产税的分摊
.C( eh
appraisal 估价；评估
>qjq=Ege appreciable growth 可观增长
F{Jw ^\ appreciable impact 显着影响
N OiN^::m appreciable increase 可观增长
]?+p5;{y4 appreciation 增值；升值
!K}~/9Z=m
appreciation against other currencies 相对其他货币升值
JedmaY06= appreciation of the exchange value of Hong Kong dollar 港元汇值上升
L> 9V&\ appreciation tax 增值税
8WbgSY` appropriation 拨款；拨用；拨付
&d+Kg 0 : appropriation account 拨款帐目
0y;*Cfi9 Appropriation Bill 拨款法案
n}_JB>i~ appropriation-in-aid system 补助拨款办法
?Exv|e approved assets 核准资产
V#t%/l approved basket stock 认可一篮子证券
qx8fRIK% approved budget 核准预算
.
Z.) t approved charitable donation 认可慈善捐款
Mg OR2,cR approved charitable institution 认可慈善机构
YY)s p% approved currency 核准货币；认可货币
hp* /#D approved estimates 核准预算
E.ly#2 ? approved estimates of expenditure 核准开支预算
o -{[|/)Tk approved overseas insurer 核准海外保险人
Ov4y %Pj approved overseas trust company 核准海外信托公司
o(
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=/Mq 5. approved provident fund scheme 认可公积金计划
=;3Sx::= approved provision 核准拨款
7/ysVWt approved redeemable share 核准可赎回股份
PMh^(j[ approved regional stock 认可地区性证券
WDc+6/< approved retirement scheme 认可退休金计划
EQ`(yj approved subordinated loan 核准附属贷款
{G}.b)9FG arbitrage 套戥；套汇；套利
36%n B* arbitrageur 套戥者；套汇者
xtE_=5$~ arbitrary amount 临时款项
qY< ' <T4\ arrangement 措施；安排；协定
ujaG Ng?, arrears 欠款
!2A:"2Kys: arrears of pay 欠付薪酬
+!z{5: arrears of revenue 逾期未收税款；逾期未收的帐项
'EF9Zt 8 articles of association 组织章程；组织细则；组织章程细则
5b/|!{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
*:t|qgJI#+ ascertainment of profit 确定利润
p|jV{P "Asia Clear" “亚洲结算系统”
Wi2WRJdyu Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&8>IeK {I Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
)Xak JU^o Asian Development Fund [ADF] 亚洲发展基金
^m"u3b4 Asian dollar bond 亚洲美元债券
e2ilB), Asian dollar market 亚洲美元市场
feNdMR7eM Asian dollar rate 亚洲美元利率
oCi=4#g%7 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7_Z# m ( Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
F\AX : asked price 沽盘；喊价；索价；卖方报价
&nkW1Ner9 assessable income 应评税入息
OCJnjlV% assessable loss 应评税亏损
O<"}|nbmQ[ assessable profit 应评税利润
7,|c assessable value 应评税值
jbu8~\" assessed profit 估定利润
8p9bCE>\ assessed value 经评估价值
#u"k~La assessment 评税；评定；估价；评税单
j>x-"9N assessment number 评税编号；估价编号
a / #PLP assessment of additional tax 补加税评税
S<u-n8bv assessment of performance 业绩评估；实绩评价
=p? WBZT|: Assessor 评税主任
4EZ9h A9+ asset price bubbles 资产价格泡沫
W4e5Rb4~f" asset-backed securities 具资产保证的证券
RIE5KCrGB assets accretion 资产增值
iz?tu: \v& assets and liabilities 资产与负债
`v}%33$hA assets betterment statement 资产递增表；资产改进表
8J~1-; assets lending 实物放款；有抵押贷款
!Mim@!5M assets of the company passing on the death 死者去世时转移的公司资产
&f^l ^K 5: assets pledged as security for liabilities 用作负债抵押的资产
[y)`k@ assets portfolio 资产投资组合
1Q4}'0U4 assets price 资产价格
$Y_i4( assets quality 资产质素
)h|gwERj assets realization 资产变现
{]_r W/
assets refinancing arrangement 资产再集资安排
N:tY":Hi assets securitization 资产证券化
X
9%'|(tL assets situated outside Hong Kong 在香港以外地方的资产
;D
s46M-s assets stripping 削减资产；拆卖资产
x{,q]u / assets value 资产值
,^ WJm?R assignee 承让人
>O?U= OeD assignment 转让；转让书；转让契
J?}WQLVP' assignment of interest 权益转让
2@~M4YJ f assignment of letters patent and trade mark 专利证书及商标转让
Z]WnG'3N assignment of property 物业转让；物业转让书
C,NxE5?h assignment right 转让权
d&u ]WVU assignor 转让人
o {EC&- associate 有联系的人；有关连人士；相联者；合伙人；联系人
iMFgmM| Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
E%v?t1>/ associate member 附属会员
E}_[QEY;Y associated body corporate 相联法人团体
6,LubZFD associated company 相联公司；联属公司
wm")[!h)v associated corporation 相联法团
(_*5oj - Association of Chartered Certified Accountants [ACCA] [United Kingdom]
X*Dj[TD] 公认会计师公会〔英国〕
W4U@% b do Association of Futures Exchange Brokers 香港期货经纪协会
UybW26C;aU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
_ uKZ Ml association of underwriters 承保人组织
dT$M y`> assumption of control 接管
f1)x5N assurance 担保；保险；转易；转易书
V$ic Wu assurance of interest 权益的转易
Vc%R$E% at 19XX price 按一九ＸＸ年价格计算
qc!MG_{Y at a discount 按赔价计算；按贴水价格计算；打折扣
v-Fg
+ at a premium 按溢价计算；按升水价格计算
;w-qHha at call 通知付款；按通知
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z^>u4 at constant market price 按固定市价计算
pM&YXb? at constant price 按固定价格计算
V8wKAj
Ux at cost 按成本计算
B Ma)O at current market price 按当时市价计算；按现时市价计算
@81Vc<dJ at current price 按当时价格计算；按现时价格计算
> 'xGp7}y at factor cost 按要素成本计算；按生产要素成本计算
p=B >~CH at money-of-the-day price 按付款当日价格计算
u#A<hq; at or better 按指定或较佳价位〔买卖指令〕
-0Tnh;&= at par 按面值计算；平价
M- 2Tz[ at sight 见票即付
ls `,EFF at the close 按收市盘
+|{RE.DL at the opening 按开市盘
#E+gXan attestation 见证；见证条款
$GQ-(/ at-the-money option 平价期权
KdUnD4d attorney 受权人；受托代表人
-:9P%jWt attornment 新拥有人承认书
ww{_c]My attributable profit 可归属利润
W$o2 7f attributable share value 可归属股份价值
P^Q[-e{ Auckland Stock Exchange 奥克兰证券交易所
maY4g&'f auction 拍卖
sv(f;ib auctioneer 拍卖商
_#s=h_
FD audit 审计；核数
uV hCxUMQ Audit Commission 审计署
ZBG}3Z
Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
G633Lm`ri 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〕
; HBC Ue<_ audit review 帐目审查
7HJS .047 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
{d%& zvJnD audited account 审计帐目；经审计的帐目
9W>Y#V~|v! audited annual account 经审计的周年帐目
-l-E_6|/W audited balance sheet 经审计的资产负债表
G"59cv8z4R auditor 核数师；核数主任；审计师
KkMay auditor's certificate 核数师证明书；审计师证明书
CBKkBuKuk auditor's report 核数师报告；审计师报告
(ihP `k-. Aussie bond 澳元债券
<{: austerity budget 紧缩预算
8d O o Q Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=GBI0&U Australia All Ordinaries Index 澳洲所有普通股票指数
z6~
H:k1G% Australian Dollar [AUD] 澳元
*P!e:Tm) Australian Options Market 澳大利亚期权市场
3!o4)y JWx Australian Securities Commission 澳洲证券事务监察委员会
$ RwB_F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
oi&Wo'DX Australian Stock Exchange 澳大利亚证券交易所
&Q=ZwC7# Austrian Schilling [ATS] 奥地利先令
omf Rs authentication 认证；鉴证
cZ+7.oD u authority to purchase 委托购买证；委购书
L~/qGDXC? authorization 认可；核准；授权；授权书
qxM np}O authorization by direction 指示授权
!epgTN authorization by instruction 指令授权
HXVBb%pP authorization by warrant 令状授权
Koln9'tB authorization of unit trust 单位信托的认可
Q2%QLM:., authorized agent 指定代理人
O:/y A c` authorized capital 法定资本
qxJQPz authorized clerk 出市员
T \# *S0^ authorized dealer 认可交易商
Ekm7 )d$ authorized financial institution 认可财务机构
6V+ qnUk authorized fund 认可基金
&>jAe_{", authorized fund house 获授权的基金公司；认可基金公司
QIn/,Yd authorized institution 认可机构
"4j:[9vR\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
rba;&D; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
v !Kw<
fp| authorized insurer 获授权保险人；获认可承保人
1 fL<&G authorized investment 特准投资项目
tAFti+Qb authorized person 获授权人
& ~f3 psA authorized representative 获授权代表
sK=}E= authorized share capital 法定股本
a)! g7u automated quotation system 自动报价系统
[r OaM$3| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
z N_:nY> 自动交易系统〔香港期货交易所有限公司〕
mN5
8r"!J automatic adjustment mechanism 自动调整机制
t.hm9}UQ automatic adjustment system 自动调整系统
Vjm_F!S Automatic Clearing House 自动票据交换所
7C?.L70ZY automatic exchange rates accumulation system 自动化汇率累集系统
3% <C< ( Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
MuEy>dl automatic teller machine [ATM] 自动柜员机
L1)@z8] autopay 自动转帐
tue/4Q#7 available assets 可用资产
=vh8T\ available fiscal reserve 现存财政储备
=FBpo2^QB; available profit 可用利润
qkP/Nl. u Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
/WnE:3G average 平均；平均数；海损
]y)Q!J )Q average basic salary 平均基本薪金
baoD(0d average consumer expenditure 平均消费开支；一般消费开支
N 6O8Wn average cost 平均成本
dd7 =)XT+ average cost of land production 增辟土地平均成本
2#/p|$;Ec' average daily turnover 平均每日成交额
2$zU& p7sV average daily wage rate 平均每日工资率
Q\J,}1<`6 average expenditure pattern 平均开支模式
}yEoEI` average growth rate 平均增长率
w.+Eyu _I\ average net fixed assets 固定资产平均净值
7yiJ1K<bIt average of relatives 相对价格平均数
m^\TUj average price 平均价格
w3D]~&] average propensity to consume 平均消费倾向；一般消费倾向
;ggy5? >Qu average propensity to save 平均储蓄倾向；一般储蓄倾向
x@cN3O average rate 平均率
K,}w]b average revenue 平均收入；平均收益
~%|G+m> average stock 平均库存；平均存货
xQlT%X;' average yearly rent 平均年租
H. J5i~s
avoidance of double taxation 避免双重课税
?& h3P8 avoidance of tax 避税
