A:
#i t) A share Ａ股；甲类股份
fz9
,p;b abatement of tax 减税；减扣免税额
X,ES=J0 ABN AMRO Bank N.V. 荷兰银行
rw9 m+q above-the-line expenditure 线上项目支出；经常预算支出
bu}N{cW above-the-line receipt 线上项目收入；经常预算收入
X(YR).a~ ABSA Asia Limited 南非联合亚洲有限公司
cft'% IEs absolute change 绝对数值变更
>Y3ZK{b absolute expenditure 实际开支
&8w
MGahp absolute guideline figure 绝对准则数字
j'2:z# absolute interest 绝对权益
s-S#qGZ absolute order of discharge 绝对破产解除令
:n%KHen3\ absolute profit margin 绝对利润幅度
a 8(mU% absolute value 实值；绝对值
+NM` y=@@ absolutely vested interest 绝对既得权益
3Z taj^v absorbed cost 已吸收成本；已分摊成本
)2&U
R t. absorption 吸收；分摊；合并
+\Zr\fOe|% absorption rate 吸收率；摊配率；分摊率
4s <|8 ACB Finance Limited 亚洲商业财务有限公司
JBvMe H5 acceptable form of reciprocity 合理的互惠条件
km 0LLYG acceptable rate 适当利率；适当汇率
=!V-V}KK- acceptance agreement 承兑协议
eu^ B acceptance for honour 参加承兑
"
M+g= acceptor 承兑人；接受人；受票人
=IIB~h[TB acceptor for honour 参加承兑人
F\)?Ntj)>@ accident insurance 意外保险
-45xa$vv Accident Insurance Association of Hong Kong 香港意外保险公会
5[qCH(6 accident insurance scheme 意外保险计划
(^U
8wit/ accident year basis 意外年度基准
\DgWp:| accommodation 通融；贷款
gq:2`W& 5 accommodation bill 通融票据；空头票据
kuQ+MQHs accommodation party 汇票代发人
hFLLg|@ account balance 帐户余额；帐户结余
aR c2#:~; account book 帐簿
@hz~9AII9 account collected in advance 预收款项
/'g /yBY account current book 往来帐簿
`P(Otr[6 account of after-acquired property 事后取得的财产报告
40M/Gu: account of defaulter 拖欠帐目
$-J=UT2m account payable 应付帐款
x2 _?B[z account payee only [A/C payee only] 只可转帐；存入收款人帐户
9p ehQFfH account receivable 应收帐款
IXz)xdP account receivable report 应收帐款报表
y%wjQC 0~ account statement 结单；帐单；会计财务报表
&_Vd account title 帐户名称；会计科目
Z1&<-T_ accountant's report 会计师报告
u/,ng &! Accountant's Report Rules 会计师报告规则
gf]k@-) accounting and auditing procedure 会计与审计程序；会计与核数程序
2B !Bogs Accounting Arrangements 《会计安排》
4u.v 7r accounting basis 会计基础
;d#`wSF`G accounting by Official Receiver 破产管理署署长呈交的帐目
79 Y;Zgv Accounting Circular 《会计通告》
f,s1k[w/ ; accounting class 会计类别
IW~q,X+`V
accounting date 记帐日期；会计结算日期
$bh o]~ accounting for money 款项核算
"m'roU Accounting Officer 会计主任
& % infPI' accounting period 会计报告期；会计期
#[<XN s!" accounting policy 会计政策；会计方针
:wcv,YoSG accounting practice 会计惯例
/,`40^U} accounting principle 会计准则
C5ia9LpRX accounting record 会计记录
:Qekv(z accounting report 会计报告
ww^!|VVa Accounting Services Branch [Treasury] 会计事务部〔库务署〕
[ELg:f3}5 Accounting Society of China 中国会计学会
BQ
/0 z^A accounting statement 会计报表
Y \oz9tf8 accounting system 会计制度；会计系统
P DQ\ ND accounting transaction 会计事项；帐务交易
920 o]Dh=t accounting treatment 会计处理
`;\<Fr accounting year 会计年度
dJYW8pcKT accretion 增值；添加
{] Zet}2 accrual 应计项目；应累算数目
%
a9C]? accrual basis 应计制；权责发生制
ymr# OP$<S accrual basis accounting 应计制会计；权责发生制会计
Xb'UsQ accrue 应累算；应计
d8V)eZYXy~ accrued benefit 应累算利益
zF-M9f$_PY accrued charges 应计费用
FKVf_Ncf% accrued cumulative preference share dividend 应累算的累积优先股股息
A2xfNY< accrued expenses 应累算费用
1#OM~v6B accrued interest payable 应付利息；应计未付利息
7hLdC S X accrued interest receivable 应收利息；应计未收利息
&.4m(ZX accrued right 累算权益
U 5f<4I accruing profit 应累算的利润
^~65M/ accumulated fiscal reserve 累积财政储备
9D+B~8[SQ accumulated profit 累积利润；滚存溢利
Rv^
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accumulated reserve 累积储备
# 1#?k accumulation of surplus income 累积收益盈余
p> #QFd"m acquired assets 既得资产
S @WzvM acquisition 收购；购置；取得
x_eR/B> acquisition cost 购置成本
'_`O&rbT acquisition expenses 购置费用
&|j^?ro6 acquisition of 100% interest 收购全部股权
tXu_ o6] acquisition of control 取得控制权
-sqoE*K[8 acquisition of fixed assets 购置固定资产
UwQyAD]Ht acquisition of shell “买壳”
jy kY8;4 acquisition price 收购价
8t$w/#'@ act of God 天灾
~6HaZlBB acting partner 执事合伙人
to%n2^^K active market 买卖活跃的市场；交投畅旺的市场；旺市
y G{; kJ P active partner 积极参与的合伙人
2dpTU=K4 active trading 交投活跃
8`? vWJS actual circulation 实际流通
`~S ; UG actual cost 实际成本
Dg_ AoC actual expenditure 实际开支；实际支出
% Q2<bj] actual income 实际入息；实际收入；实际收益
iAWd
9x actual market 现货市场
__Tg 1A actual price 现货价；实际价格
3u g-cq actual profit 实际利润
_w\A=6=q| actual quotation 实盘；实际价位；实际报价
a{deN 9Qn actual year basis 按实际年度计算
=4H"&E u{ actuals 实货
Hb :@]!r> actuarial investigation 精算调查
{ :~&#D actuarial principle 精算原则
#383W)n
actuarial report 精算师报告
IBY(wx[5S Actuarial Society of Hong Kong 香港精算学会
}.$5'VGO actuarial valuation 精算师估值
s<; kTReA actuary 精算师
M NzWTn@ ad referendum agreement 暂定协议；有待覆核的协定
<dA D-2O+ ad valorem duty 从价税；按值征税
q/N1q& ad valorem duty system 从价税制
^<"^}Jh.M ad valorem fee 从价费
t I- u@
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l^,"^ vz additional allowance 额外免税额
W.O]f. h additional amount for unexpired risk 未过期风险的额外款额
f kjo additional assessable profit 补加应评税利润
FLE2]cL- additional assessment 补加评税
8F#z)>q ~ additional commitment 额外承担
/GQN34RD additional commitment vote 额外承担拨款
JXa5snh{h additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
LaolA qU additional dependent parent allowance 供养父母额外免税额
S7fX1y[ additional provision 额外拨款
]= EYju@ additional stamp duty 附加印花税
@UG% B7 additional tax 补加税罚款；补加税款
o[ua$+67E Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
kbHf dA adjudged bankrupt 被裁定破产
JJ=%\j adjudicated bankrupt 裁定破产人
7B"*< %< adjudication fee 裁定费；评定印花税额手续费；评估契据费
$Z2Y% z6y adjudication of bankruptcy 裁定破产；宣告破产
4{Q{>S*h adjudication of insolvency 裁定无力偿还债务
ivb?B,Lz0 adjusted actual 经调整的实数；调整后的实数
K>a+-QWK3 adjusted current assets 经调整的流动资产；调整后的流动资产
"{igrl8 adjusted figure 经调整的数字；调整后的数额
m+7/ebj{A adjusted liabilities 经调整的负债；调整后的负债
c@xQ2&i adjusted loss 经调整的亏损；调整后的亏损
0zC mU)ng 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
c'gV adjusted profit 经调整的利润；调整后的利润
Z<2j# rd adjusted surplus 经调整的盈余额；调整后的盈余额
3{j&J - adjusted value 经调整的价值；调整后的价值
)^^Eh=Kbj adjustment 调整；修订；理算〔保险〕
$afE=
qC* adjustment centre 调剂中心
E/6@>.T?' adjustment lag 调整过程的时间差距；调整时差
q]qKU`m!Q` adjustment mechanism 调整机制
{|Pg]#Wi& adjustment of loss 亏损调整
\F
}s " # adjustment process 调整过程；调整程序
+ yF._Ie= adjustment range 调整幅度
'q:t48& administered exchange rate 受管制汇率
ff3HR+%M Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
0:SR29(p1 administration expenses 行政费用
3cH`>#c administration fee 手续费；行政费
(Q /Kp*a administration in bankruptcy 破产管理
erW[q administration order 遗产管理令
mTsl"A> administrator 管理人；遗产管理人
X-$\DXRIo administrator of the estate 遗产管理人
M ~uX!bDH admission of debt 债项承认书
?;df A/ admission of proof 接纳债权证明
M'"@l $[QM advance 放贷款项；垫付款项；预支款项；预付款项
JO^E x1c advance account 暂支帐目；预付款帐户
y_F{C 9KE advance compensation 预付补偿金
{f9jK@%Gy advance from shareholder 股东垫款
E Pgn2[z advance pending reimbursement 预支以待日后付还
!B#Lea advanced economy 先进经济体系
"B ~ow{3 advancement 预付；预付财产
6*({ZE advances warrant 垫款令
CI~P3"`] advancing 贷出
ktu{I adverse balance 逆差
L,<5 l?u adverse exchange 逆汇
a0]n>C`~ advertisement addressed to shareholders 在报章刊登的致股东通告
a1 I"Sh advice for collection 托收通知书
wACx}'+M advice of drawing 提款通知书；汇票通知书
av.L%l&d advice of payment 付款通知
c@]_V
Advisory Committee [Securities and Futures Commission]
sr*3uI-)L 谘询委员会〔证券及期货事务监察委员会〕
m/`"~@}& Advisory Committee on Diversification 经济多元化谘询委员会
Y9K$6lz affidavit 誓章；遗产申报誓章
-S7y1 ) 7 affidavit of no receipt 述明无收款的誓章
NdlJdq affiliate 联号；联营公司；附属公司
F*bmV>Qq affiliated company 附属公司；联号；联营公司
s?JNc4q affirmation [estate duty] 非宗教式宣誓〔遗产税〕
n.a55uy affordability 负担能力
jQgy=;?Lwm African Development Bank [AfDB] 非洲开发银行
iO 9fg after-acquired property 事后取得的财产
fF"\$Ny after-hours dealing 市后交易
j%V95M% $ after-tax profit 税后盈利；税后利润；税后溢利
Gh:hfHiG agency agreement 代理协议
r@XH=[ : agency expenses 代理机构的开支
_eE hIQ9 agency fee 代理费
{);S6F$[3 Agency Law 《代理法》
%~`y82r6 agent 代理人；承销人
>C1** GQ agent of company 公司代理人
zh<[ /'l agent's fee 代理人费；经纪费
eVVm"96Q.; aggregate 总计；总数；总体数字
xXJl Qbs aggregate amount 总款额；总额
PZDj)x_%B& aggregate assets and liabilities 总体资产与负债
S5W *,? aggregate at constant price 按固定价格计算的总体数字
/;[Zw8K7 aggregate demand 总需求
7E-1
#4 aggregate gross position 总持仓量
S\F;b{S1 aggregate limit 总限额
)G
a%Eg9 aggregate of salaries tax 合计薪俸税
_Kw<4 $0<p aggregate performance 总体表现；总体业绩
B}(+\Q$I aggregate supply 总体供应
[YsN c aggregate surplus 总盈余
2[ #7YWs aggregate total 整体总额
(eOzntp8 aggregate value 总值；合计价值
,Qd;t aggregated basis 合计基准
4Hk eXS. aggregated net chargeable income 合计应课税入息实额
<yxEGjm aggregation 合并计算；合计；总和
=xa:>Vh# aggregation of incomes of husband and wife 夫妇入息合并计算
qNH=
W?T8. aggregation of property 财产的总和
9qHbV
9,M agio 差价；贴水
[ KT'aGK$ 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》
D(m2^\O[ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
CflGj0oy8 《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》
7<ZP (I5X Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
C`uZr k/ 《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》
z&3in Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
xw)$).yc 《香港政府和大韩民国政府关于相互促进和保护投资协定》
ex - 0@ agreement for a settlement 授产协议
Yb~[XS |p agreement for assignment 转让协议
/hojm6MM agreement for sale 售卖协议；买卖协议
>sUavvJ~x agreement for sale and purchase 买卖协议
+~E;x1&' agreement for the payment of interest 支付利息协议
g^V4+3v|a' agreement for the repayment of money 还款协议
c']3N agreement of reinsurance 再保险协议
Oc51|[
Wj Agricultural Bank of China 中国农业银行
W[dK{?RB air passenger departure tax 飞机乘客离境税
y(#Aze{yC Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
<vP{U airport tax 机场税
2itJD1; alcohol duty 酒精税
=lE_
Q[P alienation 让与；让渡；转让
tqnvC
UIE alimony 生活费；赡养费
sO5~!W>Z All Ordinaries Index [AOI] 所有普通股指数
(sXR@Ce$ all risks 全险；综合险
Vd VUYp All Sales Record for Stock Market 《股票市场成交报告》
%9}5~VM"q Allied Capital Resources Limited 新联财务有限公司
/4]<ro67E6 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
nkv+O$LXP allocation letter 拨款信件
dK 5|tWJX allocation of fund 分配款项；预留款项
Q :<&<i=I allocation of profit 利润分配；溢利分配
^UB<U# 8, allocation warrant 拨款令
' : } allotment 分配；配股
xXCSaBS~ allotment notice 股份配售通知；配股通知
:r{;'[38 allotment of shares 股份分配
GkhaB(btk' allowable 可获宽免；免税的
oi@/ H\7j allowable business loss 可扣除的营业亏损
j J}3WJ allowable expenses 可扣税的支出
rW.o_z03^ allowance 免税额；津贴；备抵；准备金
:{(` ;fJ allowance for debts 债项的免税额
+zU[rhMk' allowance for depreciation by wear and tear 耗损折旧免税额
0gI^GJN%Y! allowance for funeral expenses 殡殓费的免税额
}6 7lL ~L allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0 e}N{,&Y allowance for repairs and outgoings 修葺及支出方面的免税额
({GN.pC( allowance to debtor 给债务人的津贴
cTU%=/gbc< alteration of capital 资本更改
, ;'y <GA alternate trustee 候补受托人
r 34q9NFT5 amalgamation 合并
|KV|x ^fJ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6` ZHFem ambit of charges 征税范围；收费范围
tp6-j`7u amended valuation 经修订的估值
s/;iZiWK American Commodities Exchange 美国商品交易所
O}Ipg[h American Express Bank Limited 美国运通银行
$jpAnZR- / American Stock Exchange 美国证券交易所
Kzj9!' 0R amortization 摊销
[VD)DO5 amount due from banks 存放银行同业的款项
[>rX/a%c amount due from banks abroad 存放海外银行同业的款项
|#y+iXTJ amount due from holding companies 控股公司欠款
9Y6Ear .W amount due from local banks 存放本港银行同业的款项
F8c^M</ amount due to banks 银行同业的存款
7Fg-}lJAC amount due to banks abroad 海外银行同业的存款
&!kD81 ?Mm amount due to holding companies 控股公司存款
3gUGfe di amount due to local banks 本港银行同业的存款
"kS(b4^ amount due to outport banks 外埠银行同业的存款
WOv m%sX amount for note issue 发行纸币的款额
aSN"MTw. amount of bond 担保契据的款额
' Ti7}K amount of consideration 代价款额
sX8?U,u amount of contribution 供款数额
4
Qo(Wl amount of indebtedness 负债款额
d 0b`qk @4 amount of principal of the loan 贷款本金额
%, Pwo{SH amount of rates chargeable 应征差饷数额
S)$)AN<O amount of share capital 股本额
y; .U-}e1 amount of sums assured 承保款额
Xy0KZ ! amount of variation 变动幅度
\-Oq/g{j amount of vote 拨款数额
@T
}p. amount payable 应付款额
ls^| j%$J amount receivable 应收款额
gbC! >L V Amsterdam Stock Exchange 阿姆斯特丹证券交易所
sh n{]Y analysis 分析
Y $@?Y/rhR ancillary risk 附属风险
j06X z\c annual account 周年帐目；周年帐目报表；年度决算；年结
& !adW@y annual accounting date 年结日期
q=_&izmE'7 annual allowance 每年免税额；年积金；年度津贴；年津
ug|'}\LY annual balance 年度余额
^GyGh{@,f annual disposable income 每年可动用收入
zFR=inI annual estimates 周年预算
T| /B}srm annual fee 年费
5bfd8C annual general meeting 周年大会
8,5H^Bi annual growth rate 年增率；每年增长率
_olhCLIR- annual long-term supplement 长期个案每年补助金
cNd ;qO0$ annual pensionable emolument 可供计算退休金的年薪
l6AG! 8H annual report 年报
Ja*k |Rz ~ Annual Report on the Consumer Price Index 《消费物价指数年报》
m^9[k,;K annual return 周年报表；周年申报表；每年报税表格
FtEmSKD Annual Return Rules 《周年报表规则》
!,I530eh7 annual review of consumer prices 每年消费物价回顾
B uv4&.Z} annual roll-forward basis 逐年延展方式
ssWSY (j] annual salary 年薪
%+1;iuDL annual statement 年度报表；年度决算表
0zL7$Q#c Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
q%RPA e annuitant 年金受益人
" iKX-VIl annuity 年金
,pg\5b annuity contract 年金合约
%. zcE@7* annuity on human life 人寿年金
opQ d ym antecedent debt 先前的债项
HZG<aY=" ante-dated cheque 倒填日期支票
oD0N<Ln} anticipated expenditure 预期开支
HgY#O
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h/AL `$ anticipated revenue 预期收入
1>$}N?u:T anti-inflation measure 反通货膨胀措施
`4&a"`&$ anti-inflationary stance 反通货膨胀立场
9uRs@]i apparent deficit 表面赤字
lwh VP$q} apparent financial solvency 表面偿债能力
Z, ? T`[4B apparent partner 表面合伙人
--32kuF&( application for personal assessment 个人入息课税申请书
f"wm]Q59 application of fund 资金应用
OFyZY@B-C~ application to release as liquidator and to destruct the books of accounts and documents
=>_ k ;x 申请免除清盘人职务及毁灭帐簿与文件
4raKhN" appointed actuary 委任精算师
C Q(;L{} appointed auditor 委任核数师；委任审计师
R24ZjbKL appointed trustee 委任的受托人
(ohza<X;6 appointer 委任人
<]/z45? apportioned pro rata 按比例分摊
3 E ~d apportionment 分配；分摊
3XOf-v:~ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4Y=sTXbFt apportionment formula 分摊方程式
7Lv5 @ apportionment of estate duty 遗产税的分摊
#hN p1y2 appraisal 估价；评估
Rzolue 8 appreciable growth 可观增长
,%L>TD'48s appreciable impact 显着影响
<gdKuoY appreciable increase 可观增长
p-6(>,+E[ appreciation 增值；升值
E JbFo682 appreciation against other currencies 相对其他货币升值
, IODV`L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
IO(Y_7 appreciation tax 增值税
RyxEZ7dC<y appropriation 拨款；拨用；拨付
~MgU "P> appropriation account 拨款帐目
e/h2E dY Appropriation Bill 拨款法案
?;//%c8,. appropriation-in-aid system 补助拨款办法
5 T,In+~Kd approved assets 核准资产
P/'9k0zs) approved basket stock 认可一篮子证券
- d|VX D5N approved budget 核准预算
"n4' \ig approved charitable donation 认可慈善捐款
S!/N
lSr< approved charitable institution 认可慈善机构
&)8-i O approved currency 核准货币；认可货币
Gm]]Z_ approved estimates 核准预算
T{L{<+9% approved estimates of expenditure 核准开支预算
SiM1Go}# approved overseas insurer 核准海外保险人
@_O,0d
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XyS|7#o approved pooled investment fund 核准汇集投资基金
z_jTR[d Y approved provident fund scheme 认可公积金计划
+>F # {b approved provision 核准拨款
!A 6l\_ approved redeemable share 核准可赎回股份
%?4 G^f approved regional stock 认可地区性证券
LEUD6 M+~t approved retirement scheme 认可退休金计划
NWGSUUa approved subordinated loan 核准附属贷款
/f:)I.FUm arbitrage 套戥；套汇；套利
[~
Wiy3n arbitrageur 套戥者；套汇者
Hko(@ z arbitrary amount 临时款项
g;> M{)A arrangement 措施；安排；协定
${/"u3a_ arrears 欠款
T%Vg0Y)P; arrears of pay 欠付薪酬
Od> ^yhn arrears of revenue 逾期未收税款；逾期未收的帐项
bwo{
Lw~ articles of association 组织章程；组织细则；组织章程细则
6Wos6_ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
T@GR Tg ascertainment of profit 确定利润
()E:gq Q
"Asia Clear" “亚洲结算系统”
aWLeyXsAu Asia Commercial Bank Ltd. 亚洲商业银行有限公司
WF6'mg^^ ? Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
sF/X#GG- Asian Development Fund [ADF] 亚洲发展基金
Qoj}]jve Asian dollar bond 亚洲美元债券
)BuS'oB Asian dollar market 亚洲美元市场
]wMp`}$b@L Asian dollar rate 亚洲美元利率
4HG@moYn@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
f[@M Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j'?^ <4i asked price 沽盘；喊价；索价；卖方报价
F^],p|4f assessable income 应评税入息
CKAs3", assessable loss 应评税亏损
Kp|#0 4] assessable profit 应评税利润
.
k6) assessable value 应评税值
H& #Od? assessed profit 估定利润
^jO$nP Dd assessed value 经评估价值
$ljgFmR_ assessment 评税；评定；估价；评税单
?|i6]y=D assessment number 评税编号；估价编号
/f_c?| assessment of additional tax 补加税评税
J.`z;0]op assessment of performance 业绩评估；实绩评价
KAR XC,z Assessor 评税主任
~dIb>[7wy asset price bubbles 资产价格泡沫
(okCZ-_Jn asset-backed securities 具资产保证的证券
MuQBn7F{c assets accretion 资产增值
E0 nR Vg assets and liabilities 资产与负债
V/0?0VKG assets betterment statement 资产递增表；资产改进表
IH$R X GL assets lending 实物放款；有抵押贷款
^ ExA assets of the company passing on the death 死者去世时转移的公司资产
[\h k_ (} assets pledged as security for liabilities 用作负债抵押的资产
*>=vSRL0_ assets portfolio 资产投资组合
/S]W< 8d assets price 资产价格
2u[:3K-@, assets quality 资产质素
xHml" Y1 assets realization 资产变现
;w(]z assets refinancing arrangement 资产再集资安排
>`jsUe S assets securitization 资产证券化
@G
vDl=. assets situated outside Hong Kong 在香港以外地方的资产
G -U% assets stripping 削减资产；拆卖资产
|~!
R5|Q assets value 资产值
CS 7"mE`{ assignee 承让人
s*g y k assignment 转让；转让书；转让契
z.H*"r assignment of interest 权益转让
lR!Sdd} - assignment of letters patent and trade mark 专利证书及商标转让
\ B~9Ue! assignment of property 物业转让；物业转让书
zS Yh ?NB5 assignment right 转让权
LhZWK^!{S assignor 转让人
/H)K_H#|; associate 有联系的人；有关连人士；相联者；合伙人；联系人
o W)M&$oS Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
n'/w(o$& associate member 附属会员
:!a9|Fh~ associated body corporate 相联法人团体
:<%q9)aPf` associated company 相联公司；联属公司
n2bL- associated corporation 相联法团
9o.WJ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
(K$K;f$"r 公认会计师公会〔英国〕
GHHErXT\a Association of Futures Exchange Brokers 香港期货经纪协会
q Yg4H|6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
vqLC?{i+ association of underwriters 承保人组织
d[.kGytUt assumption of control 接管
2`#jw)dM;} assurance 担保；保险；转易；转易书
eSynw$F2N assurance of interest 权益的转易
A e,-. xJ at 19XX price 按一九ＸＸ年价格计算
&b x;GG\<4 at a discount 按赔价计算；按贴水价格计算；打折扣
8wz4KG3SK at a premium 按溢价计算；按升水价格计算
%h** L'~`` at call 通知付款；按通知
#@,39!;,:O at constant market price 按固定市价计算
8Ek<J+& |I at constant price 按固定价格计算
#e.2m5T at cost 按成本计算
Na^1 dn at current market price 按当时市价计算；按现时市价计算
K\&A}R at current price 按当时价格计算；按现时价格计算
H/_R!G8 \ at factor cost 按要素成本计算；按生产要素成本计算
r}i< cyL at money-of-the-day price 按付款当日价格计算
3G9YpA_}X at or better 按指定或较佳价位〔买卖指令〕
A> 6 b
6 at par 按面值计算；平价
y2V9! at sight 见票即付
$]CZ]EWts at the close 按收市盘
Y&x my|O# at the opening 按开市盘
lrjlkgSN attestation 见证；见证条款
6h
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@18"o"c7j attorney 受权人；受托代表人
#q~SfG attornment 新拥有人承认书
1<]g7W attributable profit 可归属利润
p\o=fcH%E attributable share value 可归属股份价值
SGW2 ' Auckland Stock Exchange 奥克兰证券交易所
{ & G7 Xa auction 拍卖
w,NK]<dU@ auctioneer 拍卖商
/"?y @;Y~ audit 审计；核数
e-4XNL[F Audit Commission 审计署
nnmn@t(%r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
05:`(vl 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ZVpMR0! audit review 帐目审查
eL9 RrSX z Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
U">D_ 8 audited account 审计帐目；经审计的帐目
TH2D ;uv audited annual account 经审计的周年帐目
t=iS Me audited balance sheet 经审计的资产负债表
|KF X0 *70 auditor 核数师；核数主任；审计师
-zg ,pK$+ auditor's certificate 核数师证明书；审计师证明书
58*s\*V` \ auditor's report 核数师报告；审计师报告
@FL?,_,Y{ Aussie bond 澳元债券
S\GC^
FK austerity budget 紧缩预算
_`WbR&d2Id Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
n6; jIf| Australia All Ordinaries Index 澳洲所有普通股票指数
]{V q; Australian Dollar [AUD] 澳元
WO$PW`k Australian Options Market 澳大利亚期权市场
cu|gM[ Australian Securities Commission 澳洲证券事务监察委员会
KzZ!
CB\ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
o)'T#uK Australian Stock Exchange 澳大利亚证券交易所
goi.'8M|/b Austrian Schilling [ATS] 奥地利先令
-UkP{x) S authentication 认证；鉴证
,FX;-nP % authority to purchase 委托购买证；委购书
[P2$[|IM authorization 认可；核准；授权；授权书
3 q authorization by direction 指示授权
dg 0`0k authorization by instruction 指令授权
9@Yk 8 authorization by warrant 令状授权
VO>A+vx3M authorization of unit trust 单位信托的认可
UiA\J authorized agent 指定代理人
9 )u*IGj authorized capital 法定资本
Ix g.^>62 authorized clerk 出市员
M(x5D;db/ authorized dealer 认可交易商
#gi0FXL authorized financial institution 认可财务机构
3N(s)N_P M authorized fund 认可基金
~WU _u,: authorized fund house 获授权的基金公司；认可基金公司
/ ZZo`
authorized institution 认可机构
S*],18z? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
cu(2BDfiL authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
),0_ C\ authorized insurer 获授权保险人；获认可承保人
eIK8J,- authorized investment 特准投资项目
y.2_5&e/ authorized person 获授权人
vb)Z&V6( authorized representative 获授权代表
EP& iG%(k authorized share capital 法定股本
n;Tpf<*U automated quotation system 自动报价系统
|Y "q. n77 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
7 }>j [ 自动交易系统〔香港期货交易所有限公司〕
Rtw^
lo automatic adjustment mechanism 自动调整机制
_Xd,a Loo automatic adjustment system 自动调整系统
AU} e^1h Automatic Clearing House 自动票据交换所
6+BR5Nr automatic exchange rates accumulation system 自动化汇率累集系统
Q.#@xaX'{` Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Q+)f I automatic teller machine [ATM] 自动柜员机
rA&|!1q"B autopay 自动转帐
7kO5hlKeo available assets 可用资产
+I#4+0f available fiscal reserve 现存财政储备
g
!w7Yv available profit 可用利润
LEvdPG$) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
G`PSb<h\oc average 平均；平均数；海损
G+
PBV%gE[ average basic salary 平均基本薪金
n|IdEgD$ average consumer expenditure 平均消费开支；一般消费开支
|/C> xunzz average cost 平均成本
-}@3,G average cost of land production 增辟土地平均成本
S{{D G average daily turnover 平均每日成交额
vE7 L> 7 average daily wage rate 平均每日工资率
g4! zH};n average expenditure pattern 平均开支模式
_,_>B8 average growth rate 平均增长率
o0&jel1a average net fixed assets 固定资产平均净值
|Y|{9Osus average of relatives 相对价格平均数
B;Ab`UX#t average price 平均价格
p>h B &h average propensity to consume 平均消费倾向；一般消费倾向
2< )63[YO average propensity to save 平均储蓄倾向；一般储蓄倾向
F h9`8 average rate 平均率
rc1EJ(c average revenue 平均收入；平均收益
dQ@ e+u5 average stock 平均库存；平均存货
w' K\}G~ average yearly rent 平均年租
zz 7 m\ avoidance of double taxation 避免双重课税
G*2bYsnhX avoidance of tax 避税
