A:
jouA
]E A share Ａ股；甲类股份
jK^Q5iD abatement of tax 减税；减扣免税额
hs^K9Jt ABN AMRO Bank N.V. 荷兰银行
XoNBq9Iu above-the-line expenditure 线上项目支出；经常预算支出
IL>VH`D above-the-line receipt 线上项目收入；经常预算收入
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ABSA Asia Limited 南非联合亚洲有限公司
{,+{,Ere absolute change 绝对数值变更
8sus$:Ry absolute expenditure 实际开支
C))x#P36 absolute guideline figure 绝对准则数字
;_X2E~i[ absolute interest 绝对权益
sHqa(ynK absolute order of discharge 绝对破产解除令
;F_pF+&q absolute profit margin 绝对利润幅度
gpw,b V absolute value 实值；绝对值
%6.WGuO absolutely vested interest 绝对既得权益
X
aE;i57$l absorbed cost 已吸收成本；已分摊成本
Z ".Xroq~ absorption 吸收；分摊；合并
\>$3'i=mQ absorption rate 吸收率；摊配率；分摊率
rP{Jep! ACB Finance Limited 亚洲商业财务有限公司
v<3KxP'a acceptable form of reciprocity 合理的互惠条件
=h\unQ1T acceptable rate 适当利率；适当汇率
'MgYSP< acceptance agreement 承兑协议
sOJXloeO[6 acceptance for honour 参加承兑
Fy 1- >~ acceptor 承兑人；接受人；受票人
;rRV=$y acceptor for honour 参加承兑人
38mC+%iC accident insurance 意外保险
8Ikm FXj Accident Insurance Association of Hong Kong 香港意外保险公会
oRZ98?Y\B
accident insurance scheme 意外保险计划
"wy2u~ accident year basis 意外年度基准
vnN 0o5 accommodation 通融；贷款
[KL-T16 accommodation bill 通融票据；空头票据
QHXA?nBX accommodation party 汇票代发人
d{J@A;d a account balance 帐户余额；帐户结余
+)hxYLk&I account book 帐簿
uf^HDr r<L account collected in advance 预收款项
xp? YM35 account current book 往来帐簿
;kzjx%h account of after-acquired property 事后取得的财产报告
{E[t(Ig account of defaulter 拖欠帐目
s*Nb=v.e9 account payable 应付帐款
VUi> ]v/e account payee only [A/C payee only] 只可转帐；存入收款人帐户
\,xa_zeO account receivable 应收帐款
H+{@V B account receivable report 应收帐款报表
uH&B=w account statement 结单；帐单；会计财务报表
t6uYFxE account title 帐户名称；会计科目
b>2 {F6F accountant's report 会计师报告
ZkJL q[:cM Accountant's Report Rules 会计师报告规则
A.vf)hO accounting and auditing procedure 会计与审计程序；会计与核数程序
PI.Zd1r Accounting Arrangements 《会计安排》
Z;<:=# accounting basis 会计基础
KKq%'y)u^ accounting by Official Receiver 破产管理署署长呈交的帐目
$cW t^B ' Accounting Circular 《会计通告》
%*NED zy accounting class 会计类别
-7KoR}Ck! accounting date 记帐日期；会计结算日期
P;`Awp? accounting for money 款项核算
D 0Mxl?S? Accounting Officer 会计主任
&,P; 7 R accounting period 会计报告期；会计期
]Twyj accounting policy 会计政策；会计方针
I_m3|VCa|t accounting practice 会计惯例
c@2a)S8Y] accounting principle 会计准则
oJZxRm[g$t accounting record 会计记录
7B<, nKd accounting report 会计报告
: *XAQb0 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ypgM&"eR Accounting Society of China 中国会计学会
Uc,MZV4 accounting statement 会计报表
R<
L =&I accounting system 会计制度；会计系统
f K6[ p& accounting transaction 会计事项；帐务交易
?[uHRBR' accounting treatment 会计处理
C
:An accounting year 会计年度
km*Y#`{ accretion 增值；添加
hVz] wKP accrual 应计项目；应累算数目
"O'c.v?{x accrual basis 应计制；权责发生制
kY?tUpM!TB accrual basis accounting 应计制会计；权责发生制会计
.{t*v6(TP accrue 应累算；应计
:>iN#)S accrued benefit 应累算利益
L+S)hgUH accrued charges 应计费用
#*q]^Is" accrued cumulative preference share dividend 应累算的累积优先股股息
xG;;ykh.] accrued expenses 应累算费用
P!"{-m ' accrued interest payable 应付利息；应计未付利息
H $ %F0'0 accrued interest receivable 应收利息；应计未收利息
&09&;KJ accrued right 累算权益
\HIBnkj)3n accruing profit 应累算的利润
!?>QN 'p.b accumulated fiscal reserve 累积财政储备
}N} Js* accumulated profit 累积利润；滚存溢利
2-DG6\QX| accumulated reserve 累积储备
IG{ lr accumulation of surplus income 累积收益盈余
'A>?aUq] : acquired assets 既得资产
zYP6m3 n acquisition 收购；购置；取得
}SC &6B?G acquisition cost 购置成本
K&n-(m % acquisition expenses 购置费用
}L(ZLt8Q acquisition of 100% interest 收购全部股权
Y0T ad?iC acquisition of control 取得控制权
Y=4
7se=h" acquisition of fixed assets 购置固定资产
Do7 7V5 acquisition of shell “买壳”
8k3y"239t acquisition price 收购价
Wsgp# W+ act of God 天灾
q 'd] acting partner 执事合伙人
]ag{sU@#
active market 买卖活跃的市场；交投畅旺的市场；旺市
|{Ex)hkw active partner 积极参与的合伙人
x|yJCs> active trading 交投活跃
{?N m"# actual circulation 实际流通
}`2a>N:
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Z;V(YK(WO. actual expenditure 实际开支；实际支出
eKy!Pai actual income 实际入息；实际收入；实际收益
w\MWr+4 actual market 现货市场
O_ qwD6s-_ actual price 现货价；实际价格
t
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WhP actual profit 实际利润
O\ _ro. actual quotation 实盘；实际价位；实际报价
>|c?ZqW actual year basis 按实际年度计算
\gA<yz-;N actuals 实货
0zA;%oP actuarial investigation 精算调查
>DUTmJxv actuarial principle 精算原则
n
7i5A: actuarial report 精算师报告
UOFb.FRP> Actuarial Society of Hong Kong 香港精算学会
_
xym actuarial valuation 精算师估值
;:_AOb31N actuary 精算师
J;NIa[a ad referendum agreement 暂定协议；有待覆核的协定
KJV8y"^=Q ad valorem duty 从价税；按值征税
2 F>Y{3& ad valorem duty system 从价税制
[|ZFei)r ad valorem fee 从价费
8^^ 1h ad valorem tariff 从价关税
!(7m/R additional allowance 额外免税额
kc0MQ TJU additional amount for unexpired risk 未过期风险的额外款额
Pn^ `_ additional assessable profit 补加应评税利润
nShXY6bA additional assessment 补加评税
pbEWnx_ additional commitment 额外承担
_}Qtx/Cg additional commitment vote 额外承担拨款
>O <a9w z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
QRv yaV additional dependent parent allowance 供养父母额外免税额
6`7tTn?n additional provision 额外拨款
#2s}s<Sc; additional stamp duty 附加印花税
@"` }%-b additional tax 补加税罚款；补加税款
c+&K q.~K Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
9DJ& J{2W adjudged bankrupt 被裁定破产
zt:
!hM/Vt adjudicated bankrupt 裁定破产人
S9Oz5 _x adjudication fee 裁定费；评定印花税额手续费；评估契据费
Dm{Xd +Y adjudication of bankruptcy 裁定破产；宣告破产
nhd ZC@~E0 adjudication of insolvency 裁定无力偿还债务
-N% V 5 TN adjusted actual 经调整的实数；调整后的实数
F \ls]luN adjusted current assets 经调整的流动资产；调整后的流动资产
]:#=[ CH adjusted figure 经调整的数字；调整后的数额
r :$tvT* adjusted liabilities 经调整的负债；调整后的负债
\?]U*)B. r adjusted loss 经调整的亏损；调整后的亏损
&:5*^1oP adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
>t)Pcf|s adjusted profit 经调整的利润；调整后的利润
z?<B@\~ adjusted surplus 经调整的盈余额；调整后的盈余额
lHtywZ@%3 adjusted value 经调整的价值；调整后的价值
5\# F5s } adjustment 调整；修订；理算〔保险〕
%SOXw 8- adjustment centre 调剂中心
l99Lxgx= adjustment lag 调整过程的时间差距；调整时差
>zq aV@T adjustment mechanism 调整机制
j &,Gv@ adjustment of loss 亏损调整
{N>ju adjustment process 调整过程；调整程序
{=3A@ /vM adjustment range 调整幅度
zwZvK V/g administered exchange rate 受管制汇率
<zR{'7L/ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
OA*O = administration expenses 行政费用
7tXy3-~biz administration fee 手续费；行政费
'bJGQ[c administration in bankruptcy 破产管理
-'g> i administration order 遗产管理令
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G:K administrator 管理人；遗产管理人
':fp|m)M administrator of the estate 遗产管理人
3 nG.ah admission of debt 债项承认书
L&DjNu`!9 admission of proof 接纳债权证明
Sc]K-]1(H advance 放贷款项；垫付款项；预支款项；预付款项
iq*im$ 9 J advance account 暂支帐目；预付款帐户
x)*Lu"> advance compensation 预付补偿金
72d|Jbd advance from shareholder 股东垫款
?/OF=C# advance pending reimbursement 预支以待日后付还
~*7$aj advanced economy 先进经济体系
0t? o6 e advancement 预付；预付财产
o3dqsQE% advances warrant 垫款令
)`rD] 0ua; advancing 贷出
I4G0 !"T+ adverse balance 逆差
y
Ne?a{ adverse exchange 逆汇
5a izWz advertisement addressed to shareholders 在报章刊登的致股东通告
9tJ0O5 advice for collection 托收通知书
# 0r~/gW advice of drawing 提款通知书；汇票通知书
s-#EV advice of payment 付款通知
c 9f"5~ Advisory Committee [Securities and Futures Commission]
{6H[[7i 谘询委员会〔证券及期货事务监察委员会〕
}lIc{R@H Advisory Committee on Diversification 经济多元化谘询委员会
-Dd Hl8 affidavit 誓章；遗产申报誓章
*sOb I(& affidavit of no receipt 述明无收款的誓章
0WC\u xT7 affiliate 联号；联营公司；附属公司
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affiliated company 附属公司；联号；联营公司
p /-du^:2 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*rmC3' }s affordability 负担能力
?4%H(k5A African Development Bank [AfDB] 非洲开发银行
H P.=6bJWi after-acquired property 事后取得的财产
R>O_2`c after-hours dealing 市后交易
It [51NMal after-tax profit 税后盈利；税后利润；税后溢利
c'i5,\ #X agency agreement 代理协议
,fp+n u8 , agency expenses 代理机构的开支
UqI #F agency fee 代理费
4HGT gS Agency Law 《代理法》
i8V\ x> 9 agent 代理人；承销人
HpEd$+M z agent of company 公司代理人
9$\s
v5 agent's fee 代理人费；经纪费
g8N"-j&@ aggregate 总计；总数；总体数字
:oZ<[#p"* aggregate amount 总款额；总额
6p4BsWPx aggregate assets and liabilities 总体资产与负债
M5h
r0 R{ aggregate at constant price 按固定价格计算的总体数字
I FTNr2I aggregate demand 总需求
20V~? xs~ aggregate gross position 总持仓量
= g{I`u aggregate limit 总限额
`f; w aggregate of salaries tax 合计薪俸税
$_"u2"p aggregate performance 总体表现；总体业绩
t`z "=S aggregate supply 总体供应
0~fjY^( aggregate surplus 总盈余
4C =W~6~ aggregate total 整体总额
AB'+6QU9k aggregate value 总值；合计价值
!^ % 3 aggregated basis 合计基准
h p|v?3( aggregated net chargeable income 合计应课税入息实额
QEs$9a5TE aggregation 合并计算；合计；总和
T&_&l;syA aggregation of incomes of husband and wife 夫妇入息合并计算
#gQn3.PX+y aggregation of property 财产的总和
3P6O] x<-? agio 差价；贴水
%3a-@!|1< 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》
>Bb X: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
L*Z.T^h 《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》
9m
M3Ve* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
DzGUKJh6 《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》
}_'5Vb_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#SHeK 4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
R xMsP;be agreement for a settlement 授产协议
7<xnE]jdq agreement for assignment 转让协议
}qiZ%cT.G agreement for sale 售卖协议；买卖协议
pX_#Y)5 agreement for sale and purchase 买卖协议
@wcF#?J agreement for the payment of interest 支付利息协议
^xa, r#N:V agreement for the repayment of money 还款协议
@q'kKVJs agreement of reinsurance 再保险协议
& IQ=M.!r Agricultural Bank of China 中国农业银行
uI-T]N:W8x air passenger departure tax 飞机乘客离境税
2|>\A.I|= Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
9~Dg<wQ airport tax 机场税
F-/z@tM alcohol duty 酒精税
m=01V5_ alienation 让与；让渡；转让
BX?DI-o^h alimony 生活费；赡养费
_iJ~O1qx,w All Ordinaries Index [AOI] 所有普通股指数
45c?0tj all risks 全险；综合险
Y6v{eWtSn All Sales Record for Stock Market 《股票市场成交报告》
h9Far8} Allied Capital Resources Limited 新联财务有限公司
"r&,#$6W6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5!F;|*vC8 allocation letter 拨款信件
cX- M9Cz allocation of fund 分配款项；预留款项
p/<DR | allocation of profit 利润分配；溢利分配
]lC% HlID allocation warrant 拨款令
'3b\d:hN allotment 分配；配股
wD9K\%jIr! allotment notice 股份配售通知；配股通知
N_c44[ z 1 allotment of shares 股份分配
M1kA- Xr allowable 可获宽免；免税的
Q~ U\ f$N allowable business loss 可扣除的营业亏损
j?2~6W/[ allowable expenses 可扣税的支出
UGPDwgq\v allowance 免税额；津贴；备抵；准备金
Vu5?;|^: allowance for debts 债项的免税额
BD
C DQ allowance for depreciation by wear and tear 耗损折旧免税额
!rUP&DA allowance for funeral expenses 殡殓费的免税额
l53i
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>_?i)%+) allowance for repairs and outgoings 修葺及支出方面的免税额
}Ja-0v)Wf allowance to debtor 给债务人的津贴
4`,(*igEv alteration of capital 资本更改
Rml'{S alternate trustee 候补受托人
tY"eo Pm e amalgamation 合并
8zx]/ > ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%y6Q3 @ ambit of charges 征税范围；收费范围
z+"$G amended valuation 经修订的估值
dVb6u American Commodities Exchange 美国商品交易所
\( Sly&gL American Express Bank Limited 美国运通银行
x?wvS]EBg American Stock Exchange 美国证券交易所
gI^&z amortization 摊销
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$]+HQs amount due from banks 存放银行同业的款项
x4^nT=?6_ amount due from banks abroad 存放海外银行同业的款项
D;Qx 9^. amount due from holding companies 控股公司欠款
{ ptd OrN amount due from local banks 存放本港银行同业的款项
1b9S";ct0 amount due to banks 银行同业的存款
{zb'Z Yz amount due to banks abroad 海外银行同业的存款
cZh0\Dy U amount due to holding companies 控股公司存款
! UT'4 Fs amount due to local banks 本港银行同业的存款
;@eP u amount due to outport banks 外埠银行同业的存款
c| ?(> amount for note issue 发行纸币的款额
~tp]a]yV amount of bond 担保契据的款额
$f
=`fPo amount of consideration 代价款额
zq} ;{~u( amount of contribution 供款数额
r wq amount of indebtedness 负债款额
e S8(HI6{^ amount of principal of the loan 贷款本金额
Yqs=jTq`{ amount of rates chargeable 应征差饷数额
c< $<n amount of share capital 股本额
N!K%aH~O amount of sums assured 承保款额
T)mQ+&| amount of variation 变动幅度
?J:w,,4m amount of vote 拨款数额
<[db)r~c amount payable 应付款额
"h+Z [h6T amount receivable 应收款额
&O' W+4FAc Amsterdam Stock Exchange 阿姆斯特丹证券交易所
B(W~]i analysis 分析
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tlE>X` ancillary risk 附属风险
+dCDk* /m annual account 周年帐目；周年帐目报表；年度决算；年结
0/Q_%
: annual accounting date 年结日期
3:WqUb\QK annual allowance 每年免税额；年积金；年度津贴；年津
uuY^Q;^I* annual balance 年度余额
=<n ]T; annual disposable income 每年可动用收入
V+`kB3GV annual estimates 周年预算
D]@(L bMG4 annual fee 年费
b9j}QK annual general meeting 周年大会
C7%R2>}?f annual growth rate 年增率；每年增长率
tRo Sq;VrS annual long-term supplement 长期个案每年补助金
!eyLh&]5 annual pensionable emolument 可供计算退休金的年薪
;73S;IPR annual report 年报
FSEf0@O: Annual Report on the Consumer Price Index 《消费物价指数年报》
W> pe- annual return 周年报表；周年申报表；每年报税表格
vvxxwZa=O Annual Return Rules 《周年报表规则》
Nn05me"X annual review of consumer prices 每年消费物价回顾
O\=Z; }<N annual roll-forward basis 逐年延展方式
F1yn@a "=J annual salary 年薪
) ;0 annual statement 年度报表；年度决算表
9kD#'BxC Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
8T3,56 > annuitant 年金受益人
g6Vkns4 annuity 年金
CPJ <A,V annuity contract 年金合约
doanTF4Da annuity on human life 人寿年金
5eTA] antecedent debt 先前的债项
bg zd($)u ante-dated cheque 倒填日期支票
y<Koc>8 anticipated expenditure 预期开支
OWvblEBF anticipated net profit 预期纯利
^?lpY{aa anticipated revenue 预期收入
t YD8Y anti-inflation measure 反通货膨胀措施
^OV ; P[ anti-inflationary stance 反通货膨胀立场
/]U$ OP*0 apparent deficit 表面赤字
,l >w9?0Z apparent financial solvency 表面偿债能力
1TZ[i apparent partner 表面合伙人
MJ:c";KCq0 application for personal assessment 个人入息课税申请书
zVE " 6 application of fund 资金应用
2| , $#V= application to release as liquidator and to destruct the books of accounts and documents
nd' D0<% 申请免除清盘人职务及毁灭帐簿与文件
p.W7>o,[w appointed actuary 委任精算师
NN4Z:6W5 appointed auditor 委任核数师；委任审计师
P#A,(Bke3 appointed trustee 委任的受托人
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"T appointer 委任人
Kki(A 4;7F apportioned pro rata 按比例分摊
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7WZc) apportionment 分配；分摊
7\UHADr Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
$>/d)o apportionment formula 分摊方程式
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.0O apportionment of estate duty 遗产税的分摊
pz^S3fy appraisal 估价；评估
/4r2B. 91O appreciable growth 可观增长
{vD $od i appreciable impact 显着影响
q'jOI_b appreciable increase 可观增长
o9xc$hX} appreciation 增值；升值
\'y]m B~k appreciation against other currencies 相对其他货币升值
V>Jr4z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
li*S^uSF appreciation tax 增值税
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Yfk\ appropriation 拨款；拨用；拨付
=zn'0g, J4 appropriation account 拨款帐目
&E`Nu (e Appropriation Bill 拨款法案
b~^'P appropriation-in-aid system 补助拨款办法
!td!">r46e approved assets 核准资产
:I#.d7`uk approved basket stock 认可一篮子证券
08ZvRy(Je< approved budget 核准预算
V[.{cY ?6 approved charitable donation 认可慈善捐款
SWdmej[ approved charitable institution 认可慈善机构
t=7Gfv approved currency 核准货币；认可货币
UuIjtqW approved estimates 核准预算
.<t {saToU approved estimates of expenditure 核准开支预算
u(Mbp$R' ? approved overseas insurer 核准海外保险人
E3wpC#[Q1 approved overseas trust company 核准海外信托公司
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\bD< approved pooled investment fund 核准汇集投资基金
L\4rvZa approved provident fund scheme 认可公积金计划
hrniZ^ approved provision 核准拨款
v6)QLp approved redeemable share 核准可赎回股份
b()8l'x_|K approved regional stock 认可地区性证券
U.TZd" approved retirement scheme 认可退休金计划
f,ro1Nke approved subordinated loan 核准附属贷款
I[%IW4jJ arbitrage 套戥；套汇；套利
%E%=Za arbitrageur 套戥者；套汇者
9':Ipf&x arbitrary amount 临时款项
W1)SgiXnuy arrangement 措施；安排；协定
0Jv6?7]LKa arrears 欠款
Sj ovL@X arrears of pay 欠付薪酬
@JSWqi> arrears of revenue 逾期未收税款；逾期未收的帐项
( %7V articles of association 组织章程；组织细则；组织章程细则
$PM r)U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
>9w^C1" ascertainment of profit 确定利润
0s`6d; "Asia Clear" “亚洲结算系统”
o*$Ki D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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6K ?~j Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3Y P! B= Asian Development Fund [ADF] 亚洲发展基金
C6gSj1 Asian dollar bond 亚洲美元债券
6O/ L~Z*t Asian dollar market 亚洲美元市场
2]fTDKh Asian dollar rate 亚洲美元利率
t M5(&cQ!d Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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4}"oQk:r Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*$7^.eHfdd asked price 沽盘；喊价；索价；卖方报价
%ZRv+}z assessable income 应评税入息
Xf;!w:u assessable loss 应评税亏损
G:e=9qTf assessable profit 应评税利润
\B' )2phE assessable value 应评税值
3JD62wtx assessed profit 估定利润
;* 5z&1O assessed value 经评估价值
Dml?.-Uv< assessment 评税；评定；估价；评税单
"pt[Nm76)8 assessment number 评税编号；估价编号
,q*|R
O assessment of additional tax 补加税评税
\WE/#To assessment of performance 业绩评估；实绩评价
UusAsezm: Assessor 评税主任
Vs A_ x asset price bubbles 资产价格泡沫
$idToOkw asset-backed securities 具资产保证的证券
]Z[3 \~? assets accretion 资产增值
zDYJe_m ~ assets and liabilities 资产与负债
=F[M>o assets betterment statement 资产递增表；资产改进表
!wA nsK assets lending 实物放款；有抵押贷款
azmeJpC assets of the company passing on the death 死者去世时转移的公司资产
ydD:6 bBX assets pledged as security for liabilities 用作负债抵押的资产
]9 @4P$I assets portfolio 资产投资组合
Rs<S}oeLn assets price 资产价格
EW]DzL 3 assets quality 资产质素
4 4QW&qL!( assets realization 资产变现
UVXruH assets refinancing arrangement 资产再集资安排
e[k\VYj[ assets securitization 资产证券化
Fz8& Jn! assets situated outside Hong Kong 在香港以外地方的资产
a/ E(GQ,, assets stripping 削减资产；拆卖资产
CV |Ae [ assets value 资产值
C^C'! assignee 承让人
+
o< 7* assignment 转让；转让书；转让契
SMvlEj^ assignment of interest 权益转让
T>| +cg assignment of letters patent and trade mark 专利证书及商标转让
nILUo2e~ assignment of property 物业转让；物业转让书
6+sz4 assignment right 转让权
|vi= h2* assignor 转让人
v2|zIZ associate 有联系的人；有关连人士；相联者；合伙人；联系人
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$y Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4-O.i\1q associate member 附属会员
hpOY&7QUTD associated body corporate 相联法人团体
mmFc ch$Jv associated company 相联公司；联属公司
)cN=/i associated corporation 相联法团
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=?pL$+G Association of Chartered Certified Accountants [ACCA] [United Kingdom]
d >M 0: 公认会计师公会〔英国〕
XPYf1H Association of Futures Exchange Brokers 香港期货经纪协会
lN.&46
e Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
j; /@A
lZl association of underwriters 承保人组织
jhG6,;1zMI assumption of control 接管
MXVCu"g% assurance 担保；保险；转易；转易书
L_Z`UhD3{ assurance of interest 权益的转易
'( ETXQ@ at 19XX price 按一九ＸＸ年价格计算
#\~m}O, at a discount 按赔价计算；按贴水价格计算；打折扣
l7ES*==&@0 at a premium 按溢价计算；按升水价格计算
6wiuNGZb at call 通知付款；按通知
M9V,;* at constant market price 按固定市价计算
a"O9;&}; & at constant price 按固定价格计算
g 7%vI8Y)@ at cost 按成本计算
}8.$)&O$^ at current market price 按当时市价计算；按现时市价计算
L-W*h at current price 按当时价格计算；按现时价格计算
Qm3 RXO at factor cost 按要素成本计算；按生产要素成本计算
`5t~
Vlp at money-of-the-day price 按付款当日价格计算
99h#M3@ ! at or better 按指定或较佳价位〔买卖指令〕
/\jRr7 Cd at par 按面值计算；平价
% |}7YH41 at sight 见票即付
l5e`m^GK at the close 按收市盘
IxG0TJ _
at the opening 按开市盘
Qe[ai?iJkt attestation 见证；见证条款
ORo +]9)Yv at-the-money option 平价期权
tchpO3u, attorney 受权人；受托代表人
MoC/xF& attornment 新拥有人承认书
NnZ_x>R attributable profit 可归属利润
:v-,-3AG attributable share value 可归属股份价值
^YPw'cZZ& Auckland Stock Exchange 奥克兰证券交易所
: B/u > auction 拍卖
7Il
/+l( auctioneer 拍卖商
{flxZ} audit 审计；核数
hEF n> Audit Commission 审计署
A|L-;P NP Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
nNM)rW 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
p'SY 2xq-, audit review 帐目审查
\LS s@\$
g Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
bir tA{ q audited account 审计帐目；经审计的帐目
)Z?\9'6e4 audited annual account 经审计的周年帐目
Re\V<\$J audited balance sheet 经审计的资产负债表
"'8o8g auditor 核数师；核数主任；审计师
o AS ' Z| auditor's certificate 核数师证明书；审计师证明书
?IG+U TI auditor's report 核数师报告；审计师报告
4p u>f. Aussie bond 澳元债券
/i~n**HeF? austerity budget 紧缩预算
+fF4]WF P Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
h8SK8sK< Australia All Ordinaries Index 澳洲所有普通股票指数
l &Fx<
W Australian Dollar [AUD] 澳元
~i@Z4t j7 Australian Options Market 澳大利亚期权市场
l$p"%5 ]_ Australian Securities Commission 澳洲证券事务监察委员会
3Z)vJC9' Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'UCF2 L Australian Stock Exchange 澳大利亚证券交易所
)vur$RX Austrian Schilling [ATS] 奥地利先令
ET ]` authentication 认证；鉴证
nG5:H.) authority to purchase 委托购买证；委购书
Se5jxV authorization 认可；核准；授权；授权书
LTY(6we- authorization by direction 指示授权
S1$& authorization by instruction 指令授权
U}`HN*Q.q authorization by warrant 令状授权
D Oo34l6# authorization of unit trust 单位信托的认可
Yv;18j*< authorized agent 指定代理人
k3"Y!Uha: authorized capital 法定资本
0w l31k{ authorized clerk 出市员
} SA/,4/9 authorized dealer 认可交易商
0j~C6 vp authorized financial institution 认可财务机构
_EZrZB authorized fund 认可基金
V@>s]]HMq# authorized fund house 获授权的基金公司；认可基金公司
a_(vpD^ authorized institution 认可机构
Yg7C"3;Vt authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
F U~:9EEx authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
0jwex authorized insurer 获授权保险人；获认可承保人
i% _nH"h authorized investment 特准投资项目
n47v5.Wn authorized person 获授权人
#`2*V authorized representative 获授权代表
+l$BUX authorized share capital 法定股本
;,]Wtmu)7 automated quotation system 自动报价系统
6cOm 8# Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;i&'va$ 自动交易系统〔香港期货交易所有限公司〕
Zz04Pz1 automatic adjustment mechanism 自动调整机制
Qjh @oWT automatic adjustment system 自动调整系统
A[oxG;9xi Automatic Clearing House 自动票据交换所
*FUb Kr0 automatic exchange rates accumulation system 自动化汇率累集系统
aV8]?E5G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
AUAJMS!m automatic teller machine [ATM] 自动柜员机
$'VFb=?XrK autopay 自动转帐
AA,n.;zy< available assets 可用资产
Q|o~\h< available fiscal reserve 现存财政储备
Y f(QU`w_ available profit 可用利润
Go_~8w0< Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
)Wm:Ilq average 平均；平均数；海损
DbkKmv& average basic salary 平均基本薪金
pEE. %U average consumer expenditure 平均消费开支；一般消费开支
2V#(1Hc! average cost 平均成本
. ),m7"u| average cost of land production 增辟土地平均成本
_gF )aE average daily turnover 平均每日成交额
D@>^_cTO24 average daily wage rate 平均每日工资率
.qBf`T; average expenditure pattern 平均开支模式
"h}miVArS average growth rate 平均增长率
`H6kC$^Ofx average net fixed assets 固定资产平均净值
F&lvofy23 average of relatives 相对价格平均数
RI_3X5.KQ average price 平均价格
WY%'ps _]< average propensity to consume 平均消费倾向；一般消费倾向
EWg\\90 average propensity to save 平均储蓄倾向；一般储蓄倾向
wGf SVA-q\ average rate 平均率
_6 |lw&o07 average revenue 平均收入；平均收益
}A%Sx!7~ average stock 平均库存；平均存货
*G#W],~0 average yearly rent 平均年租
3Ga! ) avoidance of double taxation 避免双重课税
v [ 4 J0 avoidance of tax 避税
