A:
aSfAu!j) A share Ａ股；甲类股份
S$GWY^5}{ abatement of tax 减税；减扣免税额
iis}=i7| ABN AMRO Bank N.V. 荷兰银行
(^)(#CxO above-the-line expenditure 线上项目支出；经常预算支出
};>~P%u32 above-the-line receipt 线上项目收入；经常预算收入
<EuS6Pg ABSA Asia Limited 南非联合亚洲有限公司
8;(3fSNC absolute change 绝对数值变更
]_! . xx> absolute expenditure 实际开支
Lhxg5cd absolute guideline figure 绝对准则数字
&?APY9\. absolute interest 绝对权益
*M XE> absolute order of discharge 绝对破产解除令
0 5YsLNh absolute profit margin 绝对利润幅度
l+^ 4y_ absolute value 实值；绝对值
Qf@ha absolutely vested interest 绝对既得权益
!<0 `c absorbed cost 已吸收成本；已分摊成本
,GF(pCZzG absorption 吸收；分摊；合并
>Qs{LEsLb absorption rate 吸收率；摊配率；分摊率
[85tZr] ACB Finance Limited 亚洲商业财务有限公司
qoC<qn{.a acceptable form of reciprocity 合理的互惠条件
_6\"U5*Y acceptable rate 适当利率；适当汇率
G ,@ Jo[e acceptance agreement 承兑协议
/+?eSgM/ acceptance for honour 参加承兑
F<2qwP acceptor 承兑人；接受人；受票人
}Y3*X: i7 acceptor for honour 参加承兑人
JuR x>F4 accident insurance 意外保险
`t]8 [P5 Accident Insurance Association of Hong Kong 香港意外保险公会
SA,+oq( accident insurance scheme 意外保险计划
E
qt\It9 accident year basis 意外年度基准
3s,a%GO k accommodation 通融；贷款
Q\*zF,ek accommodation bill 通融票据；空头票据
" 8g\UR"[ accommodation party 汇票代发人
]
N7(<EV/ account balance 帐户余额；帐户结余
eeOG(@@o( account book 帐簿
%VO>6iVn account collected in advance 预收款项
9G{#a#Z. account current book 往来帐簿
'.t{\ account of after-acquired property 事后取得的财产报告
cx*$GaMk account of defaulter 拖欠帐目
5Ln !>, account payable 应付帐款
qo:t"x ^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
7k#0EhN 1> account receivable 应收帐款
UH7FIM7kX account receivable report 应收帐款报表
a)rT3gl account statement 结单；帐单；会计财务报表
=5 $BR<' account title 帐户名称；会计科目
3 E!F8GZ accountant's report 会计师报告
a )M3 t Accountant's Report Rules 会计师报告规则
-n GLmMv d accounting and auditing procedure 会计与审计程序；会计与核数程序
P,K^ oz} Accounting Arrangements 《会计安排》
En YEAjX accounting basis 会计基础
?p &Xf>K accounting by Official Receiver 破产管理署署长呈交的帐目
J L2g!n=
K Accounting Circular 《会计通告》
'LLpP# ( accounting class 会计类别
$8NM[R.8^4 accounting date 记帐日期；会计结算日期
`Wp& 'X accounting for money 款项核算
#} `pj}tQ Accounting Officer 会计主任
n6#z{,W<3 accounting period 会计报告期；会计期
|DXi~ accounting policy 会计政策；会计方针
:}Z Y*ind accounting practice 会计惯例
~Z$Ro/;l accounting principle 会计准则
E.^F:$2 accounting record 会计记录
*XluVochrb accounting report 会计报告
'TDp%s*; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
L=kETJ:g Accounting Society of China 中国会计学会
$`"$ZI6[ accounting statement 会计报表
8:"s3xaO3 accounting system 会计制度；会计系统
NxN~"bfh accounting transaction 会计事项；帐务交易
Z"
dU$ ,n accounting treatment 会计处理
~ {{@m]P accounting year 会计年度
)bK3%>H# accretion 增值；添加
}ykc
AK3U accrual 应计项目；应累算数目
Y?JB%%WWI accrual basis 应计制；权责发生制
fOz.kK[] accrual basis accounting 应计制会计；权责发生制会计
p!+bn,?G accrue 应累算；应计
W$Z8AZ{E accrued benefit 应累算利益
Ca#T?HL accrued charges 应计费用
& *o {-kw accrued cumulative preference share dividend 应累算的累积优先股股息
Q sr+f~"W accrued expenses 应累算费用
(bGk=q=M accrued interest payable 应付利息；应计未付利息
#c`/ f6z accrued interest receivable 应收利息；应计未收利息
u~1 ,88&U accrued right 累算权益
.N Z accruing profit 应累算的利润
G BGna3 accumulated fiscal reserve 累积财政储备
r5P Z=+F accumulated profit 累积利润；滚存溢利
x{$/|_ accumulated reserve 累积储备
*4[P$k$7 accumulation of surplus income 累积收益盈余
V_jGL<X| acquired assets 既得资产
kQO5sX$; acquisition 收购；购置；取得
QzV%m0 acquisition cost 购置成本
DWk2=cO acquisition expenses 购置费用
<ua! ]~ acquisition of 100% interest 收购全部股权
.}i Re}= acquisition of control 取得控制权
< l$ vnq acquisition of fixed assets 购置固定资产
>xIb|Yp)& acquisition of shell “买壳”
*:Y9&s^6j acquisition price 收购价
256V
xn act of God 天灾
8l>YpS*S^ acting partner 执事合伙人
/O[ Z active market 买卖活跃的市场；交投畅旺的市场；旺市
eY3<LVAX active partner 积极参与的合伙人
gmt S3, active trading 交投活跃
MUMB \K*$ actual circulation 实际流通
F2dwT actual cost 实际成本
!>6`+$=U actual expenditure 实际开支；实际支出
Nq[-.}Z6 actual income 实际入息；实际收入；实际收益
\N)!]jq actual market 现货市场
]N6UY actual price 现货价；实际价格
fq !CB]C actual profit 实际利润
-hZw.eChQa actual quotation 实盘；实际价位；实际报价
]t_ Wl1*| actual year basis 按实际年度计算
vW5>{ actuals 实货
|u M(A~? actuarial investigation 精算调查
Fuo.8 actuarial principle 精算原则
'2m"ocaf actuarial report 精算师报告
OwLJS5r@<- Actuarial Society of Hong Kong 香港精算学会
fT d":F actuarial valuation 精算师估值
C0H @ actuary 精算师
WM GiV ad referendum agreement 暂定协议；有待覆核的协定
j& `D{z-c~ ad valorem duty 从价税；按值征税
mJME1#j$/| ad valorem duty system 从价税制
7 }vx]p2 ad valorem fee 从价费
=T#?:J#a ad valorem tariff 从价关税
@Zfg]L{Lr additional allowance 额外免税额
6\6g-1B` additional amount for unexpired risk 未过期风险的额外款额
DU:+D}v l additional assessable profit 补加应评税利润
~?KbpB| additional assessment 补加评税
Lc f] additional commitment 额外承担
3SI%>CO} additional commitment vote 额外承担拨款
"QM2YJ55m` additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)H%Rw V# additional dependent parent allowance 供养父母额外免税额
be>KG ZU0 additional provision 额外拨款
vw/GAljflu additional stamp duty 附加印花税
pm:# @sl additional tax 补加税罚款；补加税款
[q(}~0{"- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
kDc/]Zb% adjudged bankrupt 被裁定破产
+@anYtv%7 adjudicated bankrupt 裁定破产人
0|]qW cD adjudication fee 裁定费；评定印花税额手续费；评估契据费
JUTlJyx8 adjudication of bankruptcy 裁定破产；宣告破产
r,wC5%&Za adjudication of insolvency 裁定无力偿还债务
Q-||A adjusted actual 经调整的实数；调整后的实数
Q57Z~EsF adjusted current assets 经调整的流动资产；调整后的流动资产
0t)5K O adjusted figure 经调整的数字；调整后的数额
$2$jV1s adjusted liabilities 经调整的负债；调整后的负债
3OJGBiDAr adjusted loss 经调整的亏损；调整后的亏损
1b8}TG2 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
10m`LG adjusted profit 经调整的利润；调整后的利润
B'D~Q adjusted surplus 经调整的盈余额；调整后的盈余额
zu``F ]B adjusted value 经调整的价值；调整后的价值
+3?.Vb%jY adjustment 调整；修订；理算〔保险〕
[V41 Gk adjustment centre 调剂中心
l/56;f\IA adjustment lag 调整过程的时间差距；调整时差
uEyu s96 + adjustment mechanism 调整机制
slV]CXW)t adjustment of loss 亏损调整
2 .& %mSN adjustment process 调整过程；调整程序
%6TS_IpJ adjustment range 调整幅度
#Z} YQ $g administered exchange rate 受管制汇率
U (A#} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
G vc/o$_ administration expenses 行政费用
b`|,rfq^AZ administration fee 手续费；行政费
m<|fdS'@ administration in bankruptcy 破产管理
` 6o5[2V administration order 遗产管理令
I<hMS6$<LE administrator 管理人；遗产管理人
7:wf!\@ I administrator of the estate 遗产管理人
3s_ $. admission of debt 债项承认书
FK;2u $: admission of proof 接纳债权证明
!FeNx*31i advance 放贷款项；垫付款项；预支款项；预付款项
y@dTdR2Wc advance account 暂支帐目；预付款帐户
gO k um_ advance compensation 预付补偿金
&a";jO
GB advance from shareholder 股东垫款
`5Em : 8 M advance pending reimbursement 预支以待日后付还
]!cLFXa advanced economy 先进经济体系
d>x(Bj6 advancement 预付；预付财产
@|@6pXR. advances warrant 垫款令
-p f9Wk advancing 贷出
x. >[A^ adverse balance 逆差
MDfC%2Q adverse exchange 逆汇
u{|^5%) advertisement addressed to shareholders 在报章刊登的致股东通告
QVWUm! advice for collection 托收通知书
Ikgia:/-Z advice of drawing 提款通知书；汇票通知书
i/F ]. Sag advice of payment 付款通知
( 2r808^2 Advisory Committee [Securities and Futures Commission]
\7 }{\hY- 谘询委员会〔证券及期货事务监察委员会〕
'BNZUuUl Advisory Committee on Diversification 经济多元化谘询委员会
ShMP_?]P affidavit 誓章；遗产申报誓章
saR9_
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p
i \SRDP affiliate 联号；联营公司；附属公司
qj,^"rp1: affiliated company 附属公司；联号；联营公司
sKDL=c;?j affirmation [estate duty] 非宗教式宣誓〔遗产税〕
JO\KTWtjO affordability 负担能力
5} 1qo7; African Development Bank [AfDB] 非洲开发银行
yz_xWx#9 after-acquired property 事后取得的财产
^c:I]_Ww after-hours dealing 市后交易
;ZR^9%+y9 after-tax profit 税后盈利；税后利润；税后溢利
|}<!O@<| agency agreement 代理协议
n)R[T.E)+ agency expenses 代理机构的开支
HkyN$1s agency fee 代理费
P@Av/r Agency Law 《代理法》
`
NWmwmWB" agent 代理人；承销人
H:X(><J agent of company 公司代理人
e)]DFP[ n agent's fee 代理人费；经纪费
G/V0Yn"" aggregate 总计；总数；总体数字
/4,U@s)"/ aggregate amount 总款额；总额
n$ZxN"q < aggregate assets and liabilities 总体资产与负债
0<]]q [pr aggregate at constant price 按固定价格计算的总体数字
-d6PXf5 aggregate demand 总需求
]0 ;,M aggregate gross position 总持仓量
G3de<?K.[V aggregate limit 总限额
eLk:">kj aggregate of salaries tax 合计薪俸税
}~! D]/B aggregate performance 总体表现；总体业绩
vf ['$um aggregate supply 总体供应
K2-nP2Go? aggregate surplus 总盈余
".
wG~H aggregate total 整体总额
TXfG@4~kC aggregate value 总值；合计价值
,~7 +r#q7 aggregated basis 合计基准
5!7vD |6 aggregated net chargeable income 合计应课税入息实额
'z">4{5 aggregation 合并计算；合计；总和
"I JcKoB aggregation of incomes of husband and wife 夫妇入息合并计算
?) FY7[x . aggregation of property 财产的总和
LH>h]OTQF agio 差价；贴水
!24g_R[3" 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》
WFMQ; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
A]m_&A# 《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》
M[KYt"v Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[I%'\CI; 《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》
HG[gJ7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
txy '7t 《香港政府和大韩民国政府关于相互促进和保护投资协定》
_OR[RGy agreement for a settlement 授产协议
09Y:(2Qri agreement for assignment 转让协议
P:c 'W? agreement for sale 售卖协议；买卖协议
@v n% agreement for sale and purchase 买卖协议
i|G /x agreement for the payment of interest 支付利息协议
]C $$Cx)Ex agreement for the repayment of money 还款协议
q%wF=<W agreement of reinsurance 再保险协议
z.
x RJ Agricultural Bank of China 中国农业银行
1DM$FG_Z- air passenger departure tax 飞机乘客离境税
^%Fn| U\u Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7 dXh,sD airport tax 机场税
l u V_ alcohol duty 酒精税
FSS~E [(DL alienation 让与；让渡；转让
J*]J H{ alimony 生活费；赡养费
E1Rz<&L All Ordinaries Index [AOI] 所有普通股指数
; V)94YT all risks 全险；综合险
.;NoKO7) All Sales Record for Stock Market 《股票市场成交报告》
??XtN.]7 Allied Capital Resources Limited 新联财务有限公司
w m/>_ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
K${CHKFf allocation letter 拨款信件
u
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allocation of fund 分配款项；预留款项
~,reS:9RZ allocation of profit 利润分配；溢利分配
{aWfD XB1 allocation warrant 拨款令
I}1<epd , allotment 分配；配股
}3y Q*< allotment notice 股份配售通知；配股通知
Ui;PmwQc& allotment of shares 股份分配
,\E5et4 allowable 可获宽免；免税的
WvHy}1 W allowable business loss 可扣除的营业亏损
IR <*OnKn allowable expenses 可扣税的支出
nF{>RD allowance 免税额；津贴；备抵；准备金
p0j-$*F allowance for debts 债项的免税额
3G-f+HN^E allowance for depreciation by wear and tear 耗损折旧免税额
}t5pz[zl allowance for funeral expenses 殡殓费的免税额
'K3%@,O allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{m 5R=22^ allowance for repairs and outgoings 修葺及支出方面的免税额
LX iis)1 allowance to debtor 给债务人的津贴
? p^ ':@= alteration of capital 资本更改
Y# ? M%I%j alternate trustee 候补受托人
v*EErQML8b amalgamation 合并
KS(Ms*k;' ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Fj0h-7L ambit of charges 征税范围；收费范围
}}~ t! /x amended valuation 经修订的估值
z;[Z'_B American Commodities Exchange 美国商品交易所
3|.KEJC" American Express Bank Limited 美国运通银行
SLI358]$< American Stock Exchange 美国证券交易所
e+P | PW amortization 摊销
)lB*]
n`Z] amount due from banks 存放银行同业的款项
_JXb|FIp amount due from banks abroad 存放海外银行同业的款项
-Hu]2J) amount due from holding companies 控股公司欠款
>?0 f>I%\ amount due from local banks 存放本港银行同业的款项
D_Cd^;b amount due to banks 银行同业的存款
/ S)&d N` amount due to banks abroad 海外银行同业的存款
i@`T_&6l amount due to holding companies 控股公司存款
y{1|@?ii amount due to local banks 本港银行同业的存款
h OF>Dj amount due to outport banks 外埠银行同业的存款
Y%]&h#F amount for note issue 发行纸币的款额
Cr%6c3aQ amount of bond 担保契据的款额
"Kt[jV;6 amount of consideration 代价款额
8?? %H7~ amount of contribution 供款数额
qGc>+! y amount of indebtedness 负债款额
MA5BT q<& amount of principal of the loan 贷款本金额
? 3Dsz amount of rates chargeable 应征差饷数额
vCtag]H2@ amount of share capital 股本额
}-ysP$ amount of sums assured 承保款额
zj9 aaZ} amount of variation 变动幅度
>l|dLyiae amount of vote 拨款数额
YfOO]{x,X amount payable 应付款额
@ei: /~y3 amount receivable 应收款额
+ Ek('KOF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
E[E[Za^Y analysis 分析
RVb}R<yU+ ancillary risk 附属风险
Z
)dz annual account 周年帐目；周年帐目报表；年度决算；年结
ZV mgQ7m annual accounting date 年结日期
OQZ\/~o 5 annual allowance 每年免税额；年积金；年度津贴；年津
EL-1o0 2- annual balance 年度余额
IEJp!P,E annual disposable income 每年可动用收入
Ok2>%e annual estimates 周年预算
I@9k+JB annual fee 年费
aj*%$!SU+ annual general meeting 周年大会
3RTraF annual growth rate 年增率；每年增长率
Gm1vVHAxv annual long-term supplement 长期个案每年补助金
)0NE_AZ? annual pensionable emolument 可供计算退休金的年薪
/4n :!6rt annual report 年报
D V!) n 6 Annual Report on the Consumer Price Index 《消费物价指数年报》
7A[`%.!F6 annual return 周年报表；周年申报表；每年报税表格
&-1;3+#w Annual Return Rules 《周年报表规则》
y 1:#0 annual review of consumer prices 每年消费物价回顾
+A,t9 3:k annual roll-forward basis 逐年延展方式
S H5G annual salary 年薪
^atBf![ annual statement 年度报表；年度决算表
27Ve $Q8]v 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
v
J.sa&\H annuitant 年金受益人
sd~T annuity 年金
=!%+ sem annuity contract 年金合约
/K]<7 annuity on human life 人寿年金
oZ (T` 5 antecedent debt 先前的债项
{|J'd + ante-dated cheque 倒填日期支票
?krgZ;Jj anticipated expenditure 预期开支
I*^3 Z anticipated net profit 预期纯利
Qv@Z# anticipated revenue 预期收入
|%~sU,Y\( anti-inflation measure 反通货膨胀措施
H|iY<7@ anti-inflationary stance 反通货膨胀立场
g+98G8 R apparent deficit 表面赤字
*"D8E^9 apparent financial solvency 表面偿债能力
[1*3 kt*h apparent partner 表面合伙人
Fv6<Cz6L application for personal assessment 个人入息课税申请书
)gR !G]Y application of fund 资金应用
:h+gSvn: application to release as liquidator and to destruct the books of accounts and documents
W+0VrH
0F 申请免除清盘人职务及毁灭帐簿与文件
e-#!3j!' appointed actuary 委任精算师
^l\^\ >8 appointed auditor 委任核数师；委任审计师
8+ <vumnw appointed trustee 委任的受托人
e .|_=Gd2/ appointer 委任人
$xf{m9 8 apportioned pro rata 按比例分摊
,@ Izx apportionment 分配；分摊
Z { A) Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
* OQr:e<} apportionment formula 分摊方程式
C, xM) V^a apportionment of estate duty 遗产税的分摊
0UB,EI8 appraisal 估价；评估
P]G`Y>#$r appreciable growth 可观增长
EO5k?k[* appreciable impact 显着影响
d? /?VooU appreciable increase 可观增长
Vuqm{bo^ appreciation 增值；升值
/WJ*ro]Hd$ appreciation against other currencies 相对其他货币升值
B^SD 5 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
V3u[{^^f appreciation tax 增值税
bvM a|;f1 appropriation 拨款；拨用；拨付
# N.(ZP appropriation account 拨款帐目
cR1dGNcp/@ Appropriation Bill 拨款法案
yw %5W=< appropriation-in-aid system 补助拨款办法
JL4\% approved assets 核准资产
Ppzd.=E approved basket stock 认可一篮子证券
TKsze]/q approved budget 核准预算
Uaho.(_GP approved charitable donation 认可慈善捐款
t-$R)vZ}M approved charitable institution 认可慈善机构
#~r+ approved currency 核准货币；认可货币
/i]!=~\qFs approved estimates 核准预算
VzR (O B approved estimates of expenditure 核准开支预算
*$Df)iI6 approved overseas insurer 核准海外保险人
t1)b2 6; approved overseas trust company 核准海外信托公司
0UmK S\P approved pooled investment fund 核准汇集投资基金
*8uSy/l approved provident fund scheme 认可公积金计划
Oop;Y^gG} approved provision 核准拨款
;y7V-sf approved redeemable share 核准可赎回股份
I"]5 B approved regional stock 认可地区性证券
JxP= [>I approved retirement scheme 认可退休金计划
o A kF approved subordinated loan 核准附属贷款
l0 H,TT~2 arbitrage 套戥；套汇；套利
3 G?^/nB arbitrageur 套戥者；套汇者
? 5qo>W<7 arbitrary amount 临时款项
RrkS!E[C arrangement 措施；安排；协定
l+.E' arrears 欠款
/]Fs3uf arrears of pay 欠付薪酬
[UVxt M J arrears of revenue 逾期未收税款；逾期未收的帐项
QM1- w ^ articles of association 组织章程；组织细则；组织章程细则
|yi3y `f Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Ok+zUA[Wu ascertainment of profit 确定利润
'|b { "Asia Clear" “亚洲结算系统”
q9RCXo>Y+1 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
d]OoJK9&& Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
bc"E=z Asian Development Fund [ADF] 亚洲发展基金
}TZ5/zn.Dw Asian dollar bond 亚洲美元债券
B8^tIq
Asian dollar market 亚洲美元市场
oVsj
Q Asian dollar rate 亚洲美元利率
FKd5]am Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
fn zj@_{| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
@xJ qG" asked price 沽盘；喊价；索价；卖方报价
9lA@ K[ assessable income 应评税入息
P nsQ[}. assessable loss 应评税亏损
oQC* d}_E} assessable profit 应评税利润
l[O! _bH assessable value 应评税值
2roP Zj assessed profit 估定利润
k[l+~5ix assessed value 经评估价值
h 94SLj] assessment 评税；评定；估价；评税单
~ySmN}3~' assessment number 评税编号；估价编号
r3l}I 6 assessment of additional tax 补加税评税
_dj< xPO assessment of performance 业绩评估；实绩评价
jGz s; bE Assessor 评税主任
*J!oV0# 1 asset price bubbles 资产价格泡沫
\`#;J?Y|`F asset-backed securities 具资产保证的证券
,epKt(vl assets accretion 资产增值
{}?s0U$5 assets and liabilities 资产与负债
22\Buk}? assets betterment statement 资产递增表；资产改进表
FDaHsiI: assets lending 实物放款；有抵押贷款
C+Wb_ assets of the company passing on the death 死者去世时转移的公司资产
^lT$D8 assets pledged as security for liabilities 用作负债抵押的资产
aW7{T6., assets portfolio 资产投资组合
)^uLZMNaI assets price 资产价格
OE -$P assets quality 资产质素
X6 ~y+ R assets realization 资产变现
m D:d, ,~ assets refinancing arrangement 资产再集资安排
:4h4vp< assets securitization 资产证券化
R0;c'W) assets situated outside Hong Kong 在香港以外地方的资产
:b;2iBVB assets stripping 削减资产；拆卖资产
YNbs* i& assets value 资产值
O+1 e assignee 承让人
+vkqig assignment 转让；转让书；转让契
5n r}5bum assignment of interest 权益转让
|2X Et\P assignment of letters patent and trade mark 专利证书及商标转让
=YBw O. !% assignment of property 物业转让；物业转让书
5M{N-L_eC assignment right 转让权
lph3"a^ assignor 转让人
%5*gsgeI associate 有联系的人；有关连人士；相联者；合伙人；联系人
0k>NuIIP Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
J={$q1@lq associate member 附属会员
-9/Y S associated body corporate 相联法人团体
9U6y<X associated company 相联公司；联属公司
;h_"5/# associated corporation 相联法团
mSAuS )YD Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8Uvf9 ,I' 公认会计师公会〔英国〕
% }P^B^O Association of Futures Exchange Brokers 香港期货经纪协会
MQ2gzKw> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
N10'./c K association of underwriters 承保人组织
geWis(#J assumption of control 接管
it\{#rb=4 assurance 担保；保险；转易；转易书
B8 -/ C\ assurance of interest 权益的转易
! ,Wd$U K at 19XX price 按一九ＸＸ年价格计算
dY/=-ymW at a discount 按赔价计算；按贴水价格计算；打折扣
\SnW(,`o X at a premium 按溢价计算；按升水价格计算
$Ha?:jSc at call 通知付款；按通知
iwCnW 7: at constant market price 按固定市价计算
X#5d d.R R at constant price 按固定价格计算
SxC$EQ gL at cost 按成本计算
$} l0Nh'Eu at current market price 按当时市价计算；按现时市价计算
zY(* Xk at current price 按当时价格计算；按现时价格计算
&529.> at factor cost 按要素成本计算；按生产要素成本计算
5?k_Q"~ at money-of-the-day price 按付款当日价格计算
N2;T\xx, at or better 按指定或较佳价位〔买卖指令〕
}_0?S0<# at par 按面值计算；平价
B+ GPTQSTb at sight 见票即付
QY-P!JD at the close 按收市盘
Kom$i<O?48 at the opening 按开市盘
d7^:z%Eb| attestation 见证；见证条款
w@.E}%bwq at-the-money option 平价期权
' /b,3: attorney 受权人；受托代表人
5bv(J
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17H_>a\` attributable profit 可归属利润
kJ>l, AD/ attributable share value 可归属股份价值
w4 8T? Auckland Stock Exchange 奥克兰证券交易所
0 '~Jr\4 auction 拍卖
=]\,I' auctioneer 拍卖商
O9A.WSJ
>} audit 审计；核数
4e Yj.=I Audit Commission 审计署
,y,NVF Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
]&yO>\MgJB 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〕
R7e`Wn audit review 帐目审查
r3hj GcpaX Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
WUGPi'x audited account 审计帐目；经审计的帐目
zkI\ji audited annual account 经审计的周年帐目
"2
ma]Ps audited balance sheet 经审计的资产负债表
! s?vj
< auditor 核数师；核数主任；审计师
/Y:_qsO1 auditor's certificate 核数师证明书；审计师证明书
iF{eGi auditor's report 核数师报告；审计师报告
Bca\grA Aussie bond 澳元债券
9 X@y*;w<t austerity budget 紧缩预算
8Y
sn8 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
d'kQE_y2. Australia All Ordinaries Index 澳洲所有普通股票指数
{_ww1'|A Australian Dollar [AUD] 澳元
%@G<B Australian Options Market 澳大利亚期权市场
t }qoIxy) Australian Securities Commission 澳洲证券事务监察委员会
j?+FS`a! Australian Society of Certified Practising Accountants 澳洲执业会计师公会
'+Gt+Gq+ Australian Stock Exchange 澳大利亚证券交易所
aQMET~A: Austrian Schilling [ATS] 奥地利先令
u\ytiGO* authentication 认证；鉴证
U p*p*(d3 authority to purchase 委托购买证；委购书
R5r )01 authorization 认可；核准；授权；授权书
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Nr j@q authorization by direction 指示授权
Mm :6+ authorization by instruction 指令授权
WsL*P .J authorization by warrant 令状授权
PD$a y^Y authorization of unit trust 单位信托的认可
"|]'\4UdzQ authorized agent 指定代理人
%TPnC'2 authorized capital 法定资本
c*1t <OAS~ authorized clerk 出市员
IW
Lv$bPZ/ authorized dealer 认可交易商
8QE0J$d5 authorized financial institution 认可财务机构
/wKW authorized fund 认可基金
6;l{ 9cRgc authorized fund house 获授权的基金公司；认可基金公司
7cK#fh"hvg authorized institution 认可机构
-F /"W authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>+7+ gSD#: authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
AVOzx00U authorized insurer 获授权保险人；获认可承保人
245(ajxHC authorized investment 特准投资项目
y)"aQJ> authorized person 获授权人
&AU%3b authorized representative 获授权代表
G{ knO?BK authorized share capital 法定股本
,1Suq\
L automated quotation system 自动报价系统
zob^z@2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
14]!LgH 自动交易系统〔香港期货交易所有限公司〕
KR^lm N automatic adjustment mechanism 自动调整机制
R K Fz6t automatic adjustment system 自动调整系统
'8 1M%K O Automatic Clearing House 自动票据交换所
.YYiUA-i9n automatic exchange rates accumulation system 自动化汇率累集系统
j_L 'Ztu3 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
R^1sbmwk automatic teller machine [ATM] 自动柜员机
"
nq4! autopay 自动转帐
;'` T available assets 可用资产
!Z
YMks4 available fiscal reserve 现存财政储备
c;xL . available profit 可用利润
);kO2 7dg Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
HN7 (-ml=B average 平均；平均数；海损
o*_[3{FU average basic salary 平均基本薪金
`pn]jpW9 average consumer expenditure 平均消费开支；一般消费开支
3=o3VGZP average cost 平均成本
glH&v8 average cost of land production 增辟土地平均成本
`4'v)!? average daily turnover 平均每日成交额
MSUkCWt! average daily wage rate 平均每日工资率
UAFl+d! average expenditure pattern 平均开支模式
yc8iT` average growth rate 平均增长率
]c tUl #j average net fixed assets 固定资产平均净值
<*V%!pwIG average of relatives 相对价格平均数
)TP 1i average price 平均价格
``nuw7\C: average propensity to consume 平均消费倾向；一般消费倾向
D?44:'x+- average propensity to save 平均储蓄倾向；一般储蓄倾向
94=Wy- average rate 平均率
G!RbM.6 average revenue 平均收入；平均收益
y1p^
&9 U average stock 平均库存；平均存货
4'Z =T\: average yearly rent 平均年租
Y/2@PzA| avoidance of double taxation 避免双重课税
VE+Q Y9( avoidance of tax 避税
