A:
E9YR *P4$ A share Ａ股；甲类股份
{-09,Q4[& abatement of tax 减税；减扣免税额
8|OsVIe% ABN AMRO Bank N.V. 荷兰银行
pMKnA. | above-the-line expenditure 线上项目支出；经常预算支出
^ ,d!K2` above-the-line receipt 线上项目收入；经常预算收入
w: #yu ABSA Asia Limited 南非联合亚洲有限公司
5_x8!v absolute change 绝对数值变更
6 `+dP"@ absolute expenditure 实际开支
1c8 J yp absolute guideline figure 绝对准则数字
V^As@P8,'( absolute interest 绝对权益
5O% Q*\( absolute order of discharge 绝对破产解除令
ND WpV absolute profit margin 绝对利润幅度
v&;q4b4 absolute value 实值；绝对值
{+F/lN@ absolutely vested interest 绝对既得权益
bM; ==W absorbed cost 已吸收成本；已分摊成本
-uH D|
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s(o{SC'tt absorption rate 吸收率；摊配率；分摊率
7H %>\ ^A^ ACB Finance Limited 亚洲商业财务有限公司
# 4L[8(+V acceptable form of reciprocity 合理的互惠条件
esIE i!d acceptable rate 适当利率；适当汇率
d dkh*[ acceptance agreement 承兑协议
(i^{\zv acceptance for honour 参加承兑
2Xys;Dwx acceptor 承兑人；接受人；受票人
5IE 2&V acceptor for honour 参加承兑人
c,:xm=& accident insurance 意外保险
P4-`<i]!S Accident Insurance Association of Hong Kong 香港意外保险公会
w$MFCJ:p& accident insurance scheme 意外保险计划
0,1:l3iu1M accident year basis 意外年度基准
*Fi`o_d9[` accommodation 通融；贷款
J=JYf_=4bc accommodation bill 通融票据；空头票据
3Un
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S!j=hj@qW account balance 帐户余额；帐户结余
CkKr@. dV account book 帐簿
dbQUW#<Q account collected in advance 预收款项
p%pM 3<p account current book 往来帐簿
!o1{. V9q account of after-acquired property 事后取得的财产报告
,u8)g; 8s account of defaulter 拖欠帐目
B&ItA76 account payable 应付帐款
SSEK9UX account payee only [A/C payee only] 只可转帐；存入收款人帐户
iZ} w>1 account receivable 应收帐款
D~E1hr&Vd> account receivable report 应收帐款报表
=Yg36J4[ account statement 结单；帐单；会计财务报表
?5_~Kn%2 account title 帐户名称；会计科目
`$vTGkGpY accountant's report 会计师报告
~8L*N>Y Accountant's Report Rules 会计师报告规则
osPJ%I`^ accounting and auditing procedure 会计与审计程序；会计与核数程序
qpjtF' Accounting Arrangements 《会计安排》
r9McCebIW accounting basis 会计基础
SAMP,un7 accounting by Official Receiver 破产管理署署长呈交的帐目
;jS2bc:8a Accounting Circular 《会计通告》
FR &4i" + accounting class 会计类别
YNyaz\L accounting date 记帐日期；会计结算日期
MB06=N accounting for money 款项核算
?f<JwF< Accounting Officer 会计主任
nk|j(D accounting period 会计报告期；会计期
/n;Ll](ri accounting policy 会计政策；会计方针
:34]}`- accounting practice 会计惯例
`?r]OVe{y accounting principle 会计准则
S{' /=Px+ accounting record 会计记录
ErIAS6HS' accounting report 会计报告
U ]jHe Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(N{Rda* 8 Accounting Society of China 中国会计学会
3omFd#EP accounting statement 会计报表
" uf*?m3 accounting system 会计制度；会计系统
a$ H*C(wL accounting transaction 会计事项；帐务交易
o=@ 0Bd8 accounting treatment 会计处理
d$Y3 a^O| accounting year 会计年度
t\Pn67t accretion 增值；添加
nm5zX, accrual 应计项目；应累算数目
VO r*Y B& accrual basis 应计制；权责发生制
K(@QKRZ7[ accrual basis accounting 应计制会计；权责发生制会计
g S xK9P accrue 应累算；应计
booth}M accrued benefit 应累算利益
41Bp^R}^/ accrued charges 应计费用
s3@sX_2 accrued cumulative preference share dividend 应累算的累积优先股股息
t>.1,'zb accrued expenses 应累算费用
[!1z;
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29]-s Utqv accrued interest receivable 应收利息；应计未收利息
3
r4QB accrued right 累算权益
k]?M^jrm accruing profit 应累算的利润
)NAC9:8! accumulated fiscal reserve 累积财政储备
GG%X1c8K accumulated profit 累积利润；滚存溢利
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4j4)2 accumulated reserve 累积储备
`2`Nu:r^ accumulation of surplus income 累积收益盈余
m} /L MY acquired assets 既得资产
B w?Kb@ acquisition 收购；购置；取得
x}o]R acquisition cost 购置成本
l}o dW acquisition expenses 购置费用
t9T3 e acquisition of 100% interest 收购全部股权
<{ !^ acquisition of control 取得控制权
o 8B_;4uB acquisition of fixed assets 购置固定资产
7xz~%xC. acquisition of shell “买壳”
9QE|p acquisition price 收购价
#vh1QV!Ho act of God 天灾
#!V
[(/ acting partner 执事合伙人
=5=D)x~ active market 买卖活跃的市场；交投畅旺的市场；旺市
uis ; S)+ active partner 积极参与的合伙人
Pl^-]~ active trading 交投活跃
Y*nzOD$ actual circulation 实际流通
4bXAA9" actual cost 实际成本
tTrUVuZ actual expenditure 实际开支；实际支出
B~z P! ^m actual income 实际入息；实际收入；实际收益
oEPO0O actual market 现货市场
HgL*/d actual price 现货价；实际价格
$T7hY$2Q l actual profit 实际利润
bU'{U0lM actual quotation 实盘；实际价位；实际报价
{.F``2 actual year basis 按实际年度计算
D~ _|`D5WK actuals 实货
`s 74g0h actuarial investigation 精算调查
kB_u U !G actuarial principle 精算原则
] = ar&1}J actuarial report 精算师报告
. C=&` ;Vs Actuarial Society of Hong Kong 香港精算学会
3&i8C,u]/O actuarial valuation 精算师估值
kcT ?< r actuary 精算师
\%\b* O O ad referendum agreement 暂定协议；有待覆核的协定
4
4%jz-m ad valorem duty 从价税；按值征税
k#"Pv" ad valorem duty system 从价税制
Ij; = ad valorem fee 从价费
V"":_ `1VW ad valorem tariff 从价关税
V#
Mw additional allowance 额外免税额
[P#^nyOh( additional amount for unexpired risk 未过期风险的额外款额
Q)N $h07R additional assessable profit 补加应评税利润
QYDTb=h~ additional assessment 补加评税
8\c= Un additional commitment 额外承担
{MX_t/o= f additional commitment vote 额外承担拨款
XP'Mv_!Z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
<jd S0YT additional dependent parent allowance 供养父母额外免税额
&We1i &w additional provision 额外拨款
u*_I7.}9 additional stamp duty 附加印花税
UJ'
+Z6d additional tax 补加税罚款；补加税款
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0G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
bm1+|gssn adjudged bankrupt 被裁定破产
cGSoAK adjudicated bankrupt 裁定破产人
+ wd} '4) adjudication fee 裁定费；评定印花税额手续费；评估契据费
]:TX> X! adjudication of bankruptcy 裁定破产；宣告破产
),`MAevp adjudication of insolvency 裁定无力偿还债务
bqY}t. Y&" adjusted actual 经调整的实数；调整后的实数
0 [6llcuj adjusted current assets 经调整的流动资产；调整后的流动资产
Fs_,RXW" adjusted figure 经调整的数字；调整后的数额
7kpCBLM(} adjusted liabilities 经调整的负债；调整后的负债
8>q:Q<BB2 adjusted loss 经调整的亏损；调整后的亏损
]PdpC" adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Ycb<'M*jE adjusted profit 经调整的利润；调整后的利润
TSu^ .K adjusted surplus 经调整的盈余额；调整后的盈余额
4f,D3e%T| adjusted value 经调整的价值；调整后的价值
]e+Ia Z[Wo adjustment 调整；修订；理算〔保险〕
oiAU}iK: adjustment centre 调剂中心
QrDrd A adjustment lag 调整过程的时间差距；调整时差
_@D}2 adjustment mechanism 调整机制
rXo2MX@u adjustment of loss 亏损调整
}%k, PYe/ adjustment process 调整过程；调整程序
:@g@jcbYq` adjustment range 调整幅度
#$V`%2> administered exchange rate 受管制汇率
=QEg~sD^)s Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
;aYPv8s~,: administration expenses 行政费用
@(.?e< administration fee 手续费；行政费
Z5~dU{XsT administration in bankruptcy 破产管理
GEP YSp administration order 遗产管理令
u#=Yv |9 administrator 管理人；遗产管理人
2L.UEAt administrator of the estate 遗产管理人
Q6?+# } admission of debt 债项承认书
g#FqjE|mx admission of proof 接纳债权证明
uF5d
]{Qt advance 放贷款项；垫付款项；预支款项；预付款项
g-xbb&] advance account 暂支帐目；预付款帐户
;@K,>$ur- advance compensation 预付补偿金
G[u_Uu=> advance from shareholder 股东垫款
/1 ++ 8= advance pending reimbursement 预支以待日后付还
X?$Eb advanced economy 先进经济体系
0 O4'Ts ? advancement 预付；预付财产
9m 56oT'U{ advances warrant 垫款令
K/oPfD] advancing 贷出
'T[=Uuj" adverse balance 逆差
q|2{W.P5qi adverse exchange 逆汇
[ANit0-~ advertisement addressed to shareholders 在报章刊登的致股东通告
1D cYc-k# advice for collection 托收通知书
Y>!9P\Xe advice of drawing 提款通知书；汇票通知书
ri~d Wx advice of payment 付款通知
`9Ngax=_ Advisory Committee [Securities and Futures Commission]
mm%w0dOb" 谘询委员会〔证券及期货事务监察委员会〕
{neE(0c Advisory Committee on Diversification 经济多元化谘询委员会
9B Lz affidavit 誓章；遗产申报誓章
tjk Y[ affidavit of no receipt 述明无收款的誓章
XboOvdt^| affiliate 联号；联营公司；附属公司
`< y[V affiliated company 附属公司；联号；联营公司
o)n8,k&nm affirmation [estate duty] 非宗教式宣誓〔遗产税〕
"Ks% ! affordability 负担能力
Faa :h# African Development Bank [AfDB] 非洲开发银行
Q"8)'dL' after-acquired property 事后取得的财产
7d/ wT+f after-hours dealing 市后交易
'xZxX3 after-tax profit 税后盈利；税后利润；税后溢利
# l~ d agency agreement 代理协议
,: w~- agency expenses 代理机构的开支
[K13Jy+ agency fee 代理费
O89<IXk Agency Law 《代理法》
P>euUVMPz4 agent 代理人；承销人
9In&vF7$ agent of company 公司代理人
H_;Dq* agent's fee 代理人费；经纪费
$Z 10Zf= aggregate 总计；总数；总体数字
`6j?2plZ aggregate amount 总款额；总额
3f 's>+,#% aggregate assets and liabilities 总体资产与负债
/@F B;`' aggregate at constant price 按固定价格计算的总体数字
_ % &"4bm. aggregate demand 总需求
)ACa0V>*p aggregate gross position 总持仓量
|NtT-T)7 aggregate limit 总限额
{114
[ aggregate of salaries tax 合计薪俸税
z1!ya#,$ aggregate performance 总体表现；总体业绩
M; zRf3S aggregate supply 总体供应
S rK;b . aggregate surplus 总盈余
doc5;?6 aggregate total 整体总额
KGi@H%NN aggregate value 总值；合计价值
DWJ%r"aN aggregated basis 合计基准
$qQ6u! aggregated net chargeable income 合计应课税入息实额
V 2w[0^ L aggregation 合并计算；合计；总和
<!X'- >i%q aggregation of incomes of husband and wife 夫妇入息合并计算
HAo8]?J aggregation of property 财产的总和
U '-MMwE] agio 差价；贴水
ThWZ>hyJ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
dG7sY
O@U Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~\<ZWU<BE 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
^ . kas7 < Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
qa^x4xZM 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
;~~Oc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
a,cDj 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7u5B/M! agreement for a settlement 授产协议
9][Mw[k> agreement for assignment 转让协议
c}Z,xop<P{ agreement for sale 售卖协议；买卖协议
rA*,)I_v@ agreement for sale and purchase 买卖协议
s>~&: GUwR agreement for the payment of interest 支付利息协议
9[T#uh!DC agreement for the repayment of money 还款协议
JPQ02&e agreement of reinsurance 再保险协议
4)Pt]#Ti Agricultural Bank of China 中国农业银行
8SAz,m!W) air passenger departure tax 飞机乘客离境税
q*{"6"4( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
]CC~Eo-%- airport tax 机场税
w?M*n<)
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+\Q6Onqr alienation 让与；让渡；转让
@T/C<- /: alimony 生活费；赡养费
vW$] :). All Ordinaries Index [AOI] 所有普通股指数
jn}6yXB all risks 全险；综合险
}r^MXv ~( All Sales Record for Stock Market 《股票市场成交报告》
gK)B3dH*& Allied Capital Resources Limited 新联财务有限公司
tY# F8a& all-items index [Consumer Price Index] 总指数〔消费物价指数〕
5 @ [%P= allocation letter 拨款信件
MW*}+ PCY allocation of fund 分配款项；预留款项
iXl1S[.l allocation of profit 利润分配；溢利分配
m}uF&|5 allocation warrant 拨款令
l '16B^ allotment 分配；配股
=j;o,
J:( allotment notice 股份配售通知；配股通知
/u:Sn=SPd allotment of shares 股份分配
AU'{ aC+p allowable 可获宽免；免税的
K& |zWpb allowable business loss 可扣除的营业亏损
&<UOi@ allowable expenses 可扣税的支出
I}:>M!w allowance 免税额；津贴；备抵；准备金
m(OBk;S~ allowance for debts 债项的免税额
k}T~N.0 allowance for depreciation by wear and tear 耗损折旧免税额
jHz] allowance for funeral expenses 殡殓费的免税额
gP1$ #KgU allowance for inflation 为通货膨胀而预留的款项；通胀准备金
UO:>^,(j allowance for repairs and outgoings 修葺及支出方面的免税额
kI[EG<N1k allowance to debtor 给债务人的津贴
iI
^{OD alteration of capital 资本更改
3J,/bgL5 alternate trustee 候补受托人
3^
Z tIZ amalgamation 合并
cQ+, F2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
fs)O7x-B( ambit of charges 征税范围；收费范围
\17)=W amended valuation 经修订的估值
-;~_]t^a American Commodities Exchange 美国商品交易所
xD1wHp!+ American Express Bank Limited 美国运通银行
tQl= American Stock Exchange 美国证券交易所
D3^v [>E2 amortization 摊销
=~EQ3uX amount due from banks 存放银行同业的款项
Q o= amount due from banks abroad 存放海外银行同业的款项
@ ic s amount due from holding companies 控股公司欠款
KPO((G0 & amount due from local banks 存放本港银行同业的款项
wK\SeX amount due to banks 银行同业的存款
RgRcW 5VxK amount due to banks abroad 海外银行同业的存款
6 w ]]KA amount due to holding companies 控股公司存款
'Gt`3qG amount due to local banks 本港银行同业的存款
s[s^z<4G amount due to outport banks 外埠银行同业的存款
E;|\?> amount for note issue 发行纸币的款额
S7SPc amount of bond 担保契据的款额
\@F{Q- amount of consideration 代价款额
Xs?> 6i@$$ amount of contribution 供款数额
r U~"A amount of indebtedness 负债款额
GYs4#40 amount of principal of the loan 贷款本金额
4%6Q+LS']Q amount of rates chargeable 应征差饷数额
1b D c ct amount of share capital 股本额
x NC>m& T amount of sums assured 承保款额
;;`KkNys m amount of variation 变动幅度
<_Lo3WGwc amount of vote 拨款数额
)eG&"3kFe! amount payable 应付款额
oDP|>yXC) amount receivable 应收款额
}`g*pp* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Anm5Cvt;i analysis 分析
Ux<h`
s ancillary risk 附属风险
Fwqv 1+ annual account 周年帐目；周年帐目报表；年度决算；年结
_j2`#|oG annual accounting date 年结日期
@v '<~9vG annual allowance 每年免税额；年积金；年度津贴；年津
%FRkvqV* annual balance 年度余额
dW5z0VuB$/ annual disposable income 每年可动用收入
i)p__Is annual estimates 周年预算
; s!H annual fee 年费
07MLK8jS annual general meeting 周年大会
#nxx\,i> annual growth rate 年增率；每年增长率
u4nXK
<KL| annual long-term supplement 长期个案每年补助金
Bh.'%[', annual pensionable emolument 可供计算退休金的年薪
He@= bLLa annual report 年报
DxD0iJ=W Annual Report on the Consumer Price Index 《消费物价指数年报》
FG(`&S+, annual return 周年报表；周年申报表；每年报税表格
V , "'k<y Annual Return Rules 《周年报表规则》
GkO6r'MVE annual review of consumer prices 每年消费物价回顾
L7b{H2 2 annual roll-forward basis 逐年延展方式
@Uu\x~3y annual salary 年薪
x~z 2l# ow annual statement 年度报表；年度决算表
0qZ)$ YKq 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
g[n8N{s annuitant 年金受益人
Lr~K3nb annuity 年金
?t"PawBWE annuity contract 年金合约
3_>1j annuity on human life 人寿年金
Z`!pU" O9l antecedent debt 先前的债项
y1saE ante-dated cheque 倒填日期支票
I"!{HnSG` anticipated expenditure 预期开支
:({<"H)!' anticipated net profit 预期纯利
*~"`&rM( anticipated revenue 预期收入
FSB$D)4z>b anti-inflation measure 反通货膨胀措施
'GyPl anti-inflationary stance 反通货膨胀立场
=1(BKk> apparent deficit 表面赤字
(l,o UBRr apparent financial solvency 表面偿债能力
sDC RL%0QK apparent partner 表面合伙人
lyPXlt application for personal assessment 个人入息课税申请书
W7
E-j+2 application of fund 资金应用
z~_\onC application to release as liquidator and to destruct the books of accounts and documents
-jy"?]ve. 申请免除清盘人职务及毁灭帐簿与文件
Rj u8%FRO appointed actuary 委任精算师
Z8@]e}n appointed auditor 委任核数师；委任审计师
u0e#iX appointed trustee 委任的受托人
Rb0{t[IU appointer 委任人
tvUvd(8 w apportioned pro rata 按比例分摊
R
pbl) apportionment 分配；分摊
oGqv,[$qN Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
?x0yi V~dL apportionment formula 分摊方程式
2uTa}{/% apportionment of estate duty 遗产税的分摊
ww2Qa-K appraisal 估价；评估
bi[l , appreciable growth 可观增长
q ha1b$ appreciable impact 显着影响
{P5@2u6S appreciable increase 可观增长
m0,9yY::wj appreciation 增值；升值
Dfo9jYPf appreciation against other currencies 相对其他货币升值
D^{:UbN appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Z^l!y5s/H appreciation tax 增值税
ChGM7uu2 appropriation 拨款；拨用；拨付
gK( 4<PO' appropriation account 拨款帐目
!O-+ h0Z Appropriation Bill 拨款法案
@FV;5 M:I appropriation-in-aid system 补助拨款办法
.g~@e_;): approved assets 核准资产
a\w | tf approved basket stock 认可一篮子证券
\2,18E approved budget 核准预算
(AYS>8O& approved charitable donation 认可慈善捐款
1sjn_fPz approved charitable institution 认可慈善机构
U!5*V9T~ J approved currency 核准货币；认可货币
(n/1 :' approved estimates 核准预算
OKVYpf approved estimates of expenditure 核准开支预算
< &2,G5XA approved overseas insurer 核准海外保险人
&>{>k<z approved overseas trust company 核准海外信托公司
sdWl5 " approved pooled investment fund 核准汇集投资基金
ar|[D7Xrq\ approved provident fund scheme 认可公积金计划
\7/_+)0}' approved provision 核准拨款
G= cx c_9 approved redeemable share 核准可赎回股份
{ 1%Zy Y approved regional stock 认可地区性证券
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approved retirement scheme 认可退休金计划
d@t r]v5 B approved subordinated loan 核准附属贷款
`[CJtd2\ arbitrage 套戥；套汇；套利
<3 }l8Z arbitrageur 套戥者；套汇者
AF$ o >f arbitrary amount 临时款项
p'qH [<s arrangement 措施；安排；协定
F21[r!3 arrears 欠款
Z L </ arrears of pay 欠付薪酬
([*t. arrears of revenue 逾期未收税款；逾期未收的帐项
DcA'{21 articles of association 组织章程；组织细则；组织章程细则
g-FZel
Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
hhGpB$A ascertainment of profit 确定利润
%b;+/s2W "Asia Clear" “亚洲结算系统”
j!\0Fyr Asia Commercial Bank Ltd. 亚洲商业银行有限公司
u2]g1XjeG Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
8 36m5/kH[ Asian Development Fund [ADF] 亚洲发展基金
_vH!0@QFU Asian dollar bond 亚洲美元债券
.M2&ad : Asian dollar market 亚洲美元市场
%Be[DLtE" Asian dollar rate 亚洲美元利率
SWb5K0YRn Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
>EtP^Lu~f_ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
C4tl4 df9 asked price 沽盘；喊价；索价；卖方报价
PE E Y;x assessable income 应评税入息
QtQ^"d65 assessable loss 应评税亏损
ssITe., ny assessable profit 应评税利润
>` QX
xTn assessable value 应评税值
g{hA,-3 assessed profit 估定利润
[Z\1"m assessed value 经评估价值
?w/nZQWi assessment 评税；评定；估价；评税单
.~L 4#V{c~ assessment number 评税编号；估价编号
zI! R-Nb assessment of additional tax 补加税评税
acY[?L_6J assessment of performance 业绩评估；实绩评价
;/ KF3
% Assessor 评税主任
gc3 U/
jM asset price bubbles 资产价格泡沫
OeGuq.> w asset-backed securities 具资产保证的证券
PV6 * -[ assets accretion 资产增值
~^~RltY assets and liabilities 资产与负债
X#,[2&17Fh assets betterment statement 资产递增表；资产改进表
ddDJXk)!0 assets lending 实物放款；有抵押贷款
T1HiHvJ assets of the company passing on the death 死者去世时转移的公司资产
g/Jj ]X#r assets pledged as security for liabilities 用作负债抵押的资产
cGta4; assets portfolio 资产投资组合
K)UOx#xe1 assets price 资产价格
"!6~*!]c assets quality 资产质素
xKST-:c + assets realization 资产变现
P=[x!}.I assets refinancing arrangement 资产再集资安排
h)
PB assets securitization 资产证券化
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?J.z25 assets situated outside Hong Kong 在香港以外地方的资产
C$G88hesn assets stripping 削减资产；拆卖资产
Q
EGanpz assets value 资产值
({ kGK0 assignee 承让人
S aet";pf` assignment 转让；转让书；转让契
h $ iyclX assignment of interest 权益转让
X1[R*a/p assignment of letters patent and trade mark 专利证书及商标转让
JS?l?~ assignment of property 物业转让；物业转让书
`M n{bd assignment right 转让权
N vHy' assignor 转让人
s k6|_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
,tF" 4|# Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
^% $W S, associate member 附属会员
a 8hv .43 associated body corporate 相联法人团体
(Zn3-t* associated company 相联公司；联属公司
q\ y# associated corporation 相联法团
Y_3YO 2K] Association of Chartered Certified Accountants [ACCA] [United Kingdom]
k;AiG8jb 公认会计师公会〔英国〕
V'f5-E0 Association of Futures Exchange Brokers 香港期货经纪协会
Qn)[1v Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
1fhK {9# association of underwriters 承保人组织
\BcJDdL assumption of control 接管
>wk=`&+V@ assurance 担保；保险；转易；转易书
rn[}{1I33Q assurance of interest 权益的转易
1\J1yOL at 19XX price 按一九ＸＸ年价格计算
}:l%,D Bw at a discount 按赔价计算；按贴水价格计算；打折扣
h8= MVh(I at a premium 按溢价计算；按升水价格计算
<T.#A8c at call 通知付款；按通知
C\ 2 >7 at constant market price 按固定市价计算
7U
)qC}( at constant price 按固定价格计算
\v
P2B at cost 按成本计算
27 YLg c at current market price 按当时市价计算；按现时市价计算
*o\Y~U-so at current price 按当时价格计算；按现时价格计算
dms:i)L2 at factor cost 按要素成本计算；按生产要素成本计算
zV(tvt at money-of-the-day price 按付款当日价格计算
h:Mn$VR, at or better 按指定或较佳价位〔买卖指令〕
p C2c(4 at par 按面值计算；平价
lyH X#] at sight 见票即付
)tI2 ?YIR at the close 按收市盘
JvWs/AG1 at the opening 按开市盘
{S" attestation 见证；见证条款
9EA
!j} at-the-money option 平价期权
8j +:s\ attorney 受权人；受托代表人
19w,'}CGk attornment 新拥有人承认书
- Zoo) attributable profit 可归属利润
vl{_M*w
; attributable share value 可归属股份价值
m57tO X Auckland Stock Exchange 奥克兰证券交易所
(VXx G/E 3 auction 拍卖
IJBJebqL auctioneer 拍卖商
v6DxxE2n audit 审计；核数
)"c]FI[} Audit Commission 审计署
L1 !hF3G Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
a. `JS 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〕
~iR!3+yg4 audit review 帐目审查
si!9 Gz; Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
>7(~'#x8A" audited account 审计帐目；经审计的帐目
:*&9TNU E@ audited annual account 经审计的周年帐目
73s3-DS , audited balance sheet 经审计的资产负债表
bR8
HGH28 auditor 核数师；核数主任；审计师
z2nUul(2 auditor's certificate 核数师证明书；审计师证明书
;'Vipj auditor's report 核数师报告；审计师报告
CMxj X Aussie bond 澳元债券
qfP"UAc{/ austerity budget 紧缩预算
seqF84Xd< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7k#${, k Australia All Ordinaries Index 澳洲所有普通股票指数
xX&>5 " Australian Dollar [AUD] 澳元
,ORG"]_F Australian Options Market 澳大利亚期权市场
zr; Y1Xt4 Australian Securities Commission 澳洲证券事务监察委员会
rb}wv16? Australian Society of Certified Practising Accountants 澳洲执业会计师公会
23\j1? Australian Stock Exchange 澳大利亚证券交易所
77&^$JpM Austrian Schilling [ATS] 奥地利先令
7ru9dg1? authentication 认证；鉴证
K .i H authority to purchase 委托购买证；委购书
w{zJE]7 authorization 认可；核准；授权；授权书
C`th^ dqBV authorization by direction 指示授权
B:A1W{l authorization by instruction 指令授权
qvfAG 0p authorization by warrant 令状授权
ek l? K~ authorization of unit trust 单位信托的认可
({H+ y
9n authorized agent 指定代理人
^~r&}l4c, authorized capital 法定资本
w(e+o.: authorized clerk 出市员
9*TS9 0>a authorized dealer 认可交易商
M Nf @HG authorized financial institution 认可财务机构
fBWJ%W authorized fund 认可基金
5Du>-.r authorized fund house 获授权的基金公司；认可基金公司
K7[AiU_I authorized institution 认可机构
X@h^T> [" authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
il>x!)?o authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4<3?a l& authorized insurer 获授权保险人；获认可承保人
i^s`6:rNu authorized investment 特准投资项目
ghJ,s|lH authorized person 获授权人
H ?=pWB authorized representative 获授权代表
'[=yfh authorized share capital 法定股本
X4P}aC automated quotation system 自动报价系统
UU;-q_H6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
f?>-yMR| 自动交易系统〔香港期货交易所有限公司〕
RZ<+AX9R automatic adjustment mechanism 自动调整机制
%+7T9>+ automatic adjustment system 自动调整系统
Vr/` \441 Automatic Clearing House 自动票据交换所
ZXsY-5$#d- automatic exchange rates accumulation system 自动化汇率累集系统
Ot2zhR ) Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
mOz&6T< | automatic teller machine [ATM] 自动柜员机
p'%: M autopay 自动转帐
~*PK080N} available assets 可用资产
9HJ'p:{) available fiscal reserve 现存财政储备
&8X
.!r`f available profit 可用利润
n$OE ~YwP{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
hk5E=t~& average 平均；平均数；海损
O'!r]0Q average basic salary 平均基本薪金
"3Xv%U9@ average consumer expenditure 平均消费开支；一般消费开支
< 9d-Hz average cost 平均成本
\%-E"[! average cost of land production 增辟土地平均成本
b5n]Gp average daily turnover 平均每日成交额
].k+Nzf _ average daily wage rate 平均每日工资率
$xUzFLh=` average expenditure pattern 平均开支模式
#A|D\IhF average growth rate 平均增长率
L)R[)$2(g average net fixed assets 固定资产平均净值
^ =/?<C4 average of relatives 相对价格平均数
{#w A !>. average price 平均价格
XYK1-m}2 average propensity to consume 平均消费倾向；一般消费倾向
A'~ % _} average propensity to save 平均储蓄倾向；一般储蓄倾向
MR?*GI's average rate 平均率
[B"dH-r7 average revenue 平均收入；平均收益
C`yvBt40 r average stock 平均库存；平均存货
'd2qa`H'}B average yearly rent 平均年租
} :RT,< avoidance of double taxation 避免双重课税
KT LbqSS\ avoidance of tax 避税
