A:
1!/-)1t A share Ａ股；甲类股份
a c6 *v49 abatement of tax 减税；减扣免税额
%ejeyc ABN AMRO Bank N.V. 荷兰银行
iVeQ]k(u above-the-line expenditure 线上项目支出；经常预算支出
="B
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6ojo##j ABSA Asia Limited 南非联合亚洲有限公司
oCJbkt= absolute change 绝对数值变更
`s}BXKIv} absolute expenditure 实际开支
"T *I| absolute guideline figure 绝对准则数字
#?m {YT{P absolute interest 绝对权益
- 2lRia absolute order of discharge 绝对破产解除令
V} bM!5 H absolute profit margin 绝对利润幅度
R=35
7^[R absolute value 实值；绝对值
){tPP$-i= absolutely vested interest 绝对既得权益
|s`Kd-'|q absorbed cost 已吸收成本；已分摊成本
\GHOg.P absorption 吸收；分摊；合并
5<N~3
1z absorption rate 吸收率；摊配率；分摊率
+k
rFB?>` ACB Finance Limited 亚洲商业财务有限公司
T}2:.Hk:N acceptable form of reciprocity 合理的互惠条件
; J2-rh acceptable rate 适当利率；适当汇率
$- w5o`e acceptance agreement 承兑协议
_$(GRNRYK acceptance for honour 参加承兑
ylkqhs& acceptor 承兑人；接受人；受票人
d;g-3Pf acceptor for honour 参加承兑人
vPsq<l} accident insurance 意外保险
r~[B _f! Accident Insurance Association of Hong Kong 香港意外保险公会
K\X : G-C9 accident insurance scheme 意外保险计划
|#cAsf_{ accident year basis 意外年度基准
U_*3>Q accommodation 通融；贷款
yqBa_XPV8 accommodation bill 通融票据；空头票据
`Qq/ F ] accommodation party 汇票代发人
-kc(u1! account balance 帐户余额；帐户结余
AP
;*iyQ[ account book 帐簿
~R{8.!: > account collected in advance 预收款项
T?e9eYwS account current book 往来帐簿
k5s ?lWH account of after-acquired property 事后取得的财产报告
Nu+wL>t account of defaulter 拖欠帐目
1( p jVz& account payable 应付帐款
,cS0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
lA4hm4"i(, account receivable 应收帐款
& (0N.=R account receivable report 应收帐款报表
O0zi@2m?B account statement 结单；帐单；会计财务报表
V IYV92[ account title 帐户名称；会计科目
ux&:Rw\ accountant's report 会计师报告
) MBS Accountant's Report Rules 会计师报告规则
"VQ|E d accounting and auditing procedure 会计与审计程序；会计与核数程序
MHNe>C-!q Accounting Arrangements 《会计安排》
gA:[3J,[; accounting basis 会计基础
CK Mv 7 accounting by Official Receiver 破产管理署署长呈交的帐目
Z^+a*^w~{ Accounting Circular 《会计通告》
U IQ 6SvM accounting class 会计类别
K#;txz i accounting date 记帐日期；会计结算日期
)"-fHW+fy accounting for money 款项核算
)rbc;{. Accounting Officer 会计主任
9, KVBO accounting period 会计报告期；会计期
*JS"(. '( accounting policy 会计政策；会计方针
um}N%5GAa accounting practice 会计惯例
4 4<v9uSK accounting principle 会计准则
_r7=&oL.Q accounting record 会计记录
@e={Wy+Vm( accounting report 会计报告
uOb2npPj Accounting Services Branch [Treasury] 会计事务部〔库务署〕
rr)9Y][l} Accounting Society of China 中国会计学会
NlMQHma accounting statement 会计报表
,W8au" accounting system 会计制度；会计系统
}8
\|1@09 accounting transaction 会计事项；帐务交易
*G9
[j$ accounting treatment 会计处理
uc\.oG;~q accounting year 会计年度
Hp*gv/0 accretion 增值；添加
E s~DHX accrual 应计项目；应累算数目
>& [3 accrual basis 应计制；权责发生制
gb9[Meg' accrual basis accounting 应计制会计；权责发生制会计
i&1U4q accrue 应累算；应计
_&K\D
p&@ accrued benefit 应累算利益
Yd.02 7 accrued charges 应计费用
X -v~o/r7 accrued cumulative preference share dividend 应累算的累积优先股股息
^^'[%ok accrued expenses 应累算费用
9Y d-m accrued interest payable 应付利息；应计未付利息
UXQb ={ accrued interest receivable 应收利息；应计未收利息
}`4K)(>4nG accrued right 累算权益
,NDxFy;d accruing profit 应累算的利润
!rz)bd3$ accumulated fiscal reserve 累积财政储备
l&$*}yCK accumulated profit 累积利润；滚存溢利
H}(=?}+ accumulated reserve 累积储备
<
) Alb\Z accumulation of surplus income 累积收益盈余
6l<1A$ BQ acquired assets 既得资产
I=K[SY,]9 acquisition 收购；购置；取得
4%%B0[Wo_O acquisition cost 购置成本
Xv8fPP( acquisition expenses 购置费用
oAC^4-Ld acquisition of 100% interest 收购全部股权
i@Vs4E[b acquisition of control 取得控制权
v=j >^F Z acquisition of fixed assets 购置固定资产
G u6[{u acquisition of shell “买壳”
*|sxa# acquisition price 收购价
uj ow?$ & act of God 天灾
B6(h7~0(< acting partner 执事合伙人
v<%]XHN active market 买卖活跃的市场；交投畅旺的市场；旺市
XEa~)i{O active partner 积极参与的合伙人
\N4d_ f Pj active trading 交投活跃
`)LIVi"(D actual circulation 实际流通
v^;-@ddr actual cost 实际成本
7<fL[2- actual expenditure 实际开支；实际支出
mQFa/7FX actual income 实际入息；实际收入；实际收益
$e> /?Ss actual market 现货市场
Cv0&prt actual price 现货价；实际价格
QZ?O;K1 |y actual profit 实际利润
'+tKvTU; actual quotation 实盘；实际价位；实际报价
HqB|SWyK actual year basis 按实际年度计算
i+U@\:= actuals 实货
Ko@zk<~"[ actuarial investigation 精算调查
+tPx0>p; actuarial principle 精算原则
}z8{ B3K actuarial report 精算师报告
B,w:DX Actuarial Society of Hong Kong 香港精算学会
Tln9q0"W actuarial valuation 精算师估值
w< v1 N actuary 精算师
3.B4(9:>, ad referendum agreement 暂定协议；有待覆核的协定
]v<d0" 2 ad valorem duty 从价税；按值征税
CG CQa0 ad valorem duty system 从价税制
5DmCxg ad valorem fee 从价费
#"| "cYi, ad valorem tariff 从价关税
S!u6dz^[$X additional allowance 额外免税额
dD : additional amount for unexpired risk 未过期风险的额外款额
T4Xtuu1 additional assessable profit 补加应评税利润
_r~!O$2 additional assessment 补加评税
G OH additional commitment 额外承担
e21E_exM0 additional commitment vote 额外承担拨款
&3jBE -- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Lf[G>0t&n additional dependent parent allowance 供养父母额外免税额
]s f2"~v additional provision 额外拨款
7 kEx48 additional stamp duty 附加印花税
Oi6f 8*, additional tax 补加税罚款；补加税款
h=!M6ya p< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:
x>I-
3G adjudged bankrupt 被裁定破产
P"oYC$ adjudicated bankrupt 裁定破产人
sg+ZQDF{x adjudication fee 裁定费；评定印花税额手续费；评估契据费
z|Hy>|+ adjudication of bankruptcy 裁定破产；宣告破产
m*\B2\ 2gJ adjudication of insolvency 裁定无力偿还债务
44Q6vb? adjusted actual 经调整的实数；调整后的实数
'" ^ B&W adjusted current assets 经调整的流动资产；调整后的流动资产
UwZu:[T6H adjusted figure 经调整的数字；调整后的数额
r9+E'\ adjusted liabilities 经调整的负债；调整后的负债
H&~5sEGa adjusted loss 经调整的亏损；调整后的亏损
B>{|'z?%> 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
FLVbkW-G. adjusted profit 经调整的利润；调整后的利润
@][ a8:Y9I adjusted surplus 经调整的盈余额；调整后的盈余额
"xL;(Fqu adjusted value 经调整的价值；调整后的价值
W^5<XX,ON adjustment 调整；修订；理算〔保险〕
)!'Fa_$ e adjustment centre 调剂中心
R5m`;hF adjustment lag 调整过程的时间差距；调整时差
NG!>7$@RV adjustment mechanism 调整机制
tZdwy> ; adjustment of loss 亏损调整
N>Vacc_[ adjustment process 调整过程；调整程序
5{8x*PSl adjustment range 调整幅度
pQk=x T administered exchange rate 受管制汇率
MF f05\aDu Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
C}n[?R administration expenses 行政费用
MMd0O X)P administration fee 手续费；行政费
TS\9<L9S administration in bankruptcy 破产管理
$&ex\_W administration order 遗产管理令
sI^@A=.@ administrator 管理人；遗产管理人
$, 8 CH)w administrator of the estate 遗产管理人
R; 0W+!fE admission of debt 债项承认书
ZM dM_i? admission of proof 接纳债权证明
oq=?i%'> advance 放贷款项；垫付款项；预支款项；预付款项
P%.`c?olbs advance account 暂支帐目；预付款帐户
L 2[Ei|9_ advance compensation 预付补偿金
6U;Jg_zS advance from shareholder 股东垫款
9@$tiDV advance pending reimbursement 预支以待日后付还
*p" "YEN advanced economy 先进经济体系
`G_(xN7O advancement 预付；预付财产
Es.toOH$S advances warrant 垫款令
,`ZPtnH+ advancing 贷出
X_vI0YX9 adverse balance 逆差
w{_e"N adverse exchange 逆汇
+A]&AkTw advertisement addressed to shareholders 在报章刊登的致股东通告
Z}sG3p advice for collection 托收通知书
): /< H advice of drawing 提款通知书；汇票通知书
y_}K? advice of payment 付款通知
~C}(\8g Advisory Committee [Securities and Futures Commission]
}2-[Ki yv 谘询委员会〔证券及期货事务监察委员会〕
z*Myokhf Advisory Committee on Diversification 经济多元化谘询委员会
%E4$ZPSW affidavit 誓章；遗产申报誓章
7$g*N6)Q affidavit of no receipt 述明无收款的誓章
>P<k [vF affiliate 联号；联营公司；附属公司
Ymwx (Pm affiliated company 附属公司；联号；联营公司
Sf+(1_^` t affirmation [estate duty] 非宗教式宣誓〔遗产税〕
I>A^5nk affordability 负担能力
bs<WH`P African Development Bank [AfDB] 非洲开发银行
=XZF.ur after-acquired property 事后取得的财产
R=][>\7]} after-hours dealing 市后交易
Qh)|FQ[s$r after-tax profit 税后盈利；税后利润；税后溢利
!L &=?CX agency agreement 代理协议
Zp/qs
z(] agency expenses 代理机构的开支
t!J";l agency fee 代理费
Uq9,(tV`6g Agency Law 《代理法》
8L]gQ g agent 代理人；承销人
{B'Gm ]4 agent of company 公司代理人
"7To c4 agent's fee 代理人费；经纪费
^q4l4)8jX aggregate 总计；总数；总体数字
()+jrrK aggregate amount 总款额；总额
W
/~||s aggregate assets and liabilities 总体资产与负债
sh ',"S#=@ aggregate at constant price 按固定价格计算的总体数字
L #t-KLJ aggregate demand 总需求
o{ ,ba~$.w aggregate gross position 总持仓量
R-g>W aggregate limit 总限额
M!xm1 -,[ aggregate of salaries tax 合计薪俸税
(hhdb f aggregate performance 总体表现；总体业绩
5@w'_#!) aggregate supply 总体供应
<Z\MZ&{k{* aggregate surplus 总盈余
377j3dP aggregate total 整体总额
q8'@dH aggregate value 总值；合计价值
9pVf2|5hj aggregated basis 合计基准
H$k![K6Uj aggregated net chargeable income 合计应课税入息实额
?=/}Ft aggregation 合并计算；合计；总和
JL"
3#p} aggregation of incomes of husband and wife 夫妇入息合并计算
@&~OB/7B: aggregation of property 财产的总和
k#8S`W8^ agio 差价；贴水
?:#>^eWYe7 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》
Ez7V >FN X Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
M^|"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》
1j ZD w~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
TS\A`{^T 《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》
{f@xA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
J9b?}-O) 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Z-? Iip{ agreement for a settlement 授产协议
o*O "\/pmF agreement for assignment 转让协议
OH-~ agreement for sale 售卖协议；买卖协议
F8|5_214' agreement for sale and purchase 买卖协议
1+16i=BF) agreement for the payment of interest 支付利息协议
6T{o3wc; agreement for the repayment of money 还款协议
L]/\C{}k agreement of reinsurance 再保险协议
]X >QLD0W Agricultural Bank of China 中国农业银行
+(QMy&DtS air passenger departure tax 飞机乘客离境税
f{+LCMbC6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>/kPnpJ airport tax 机场税
hr~qt~Oi alcohol duty 酒精税
T!=2 0 !I alienation 让与；让渡；转让
C$AIP\j-
) alimony 生活费；赡养费
By51dk 7 All Ordinaries Index [AOI] 所有普通股指数
S5*~r@8h all risks 全险；综合险
* 0Wi^f All Sales Record for Stock Market 《股票市场成交报告》
&9 RW9u " Allied Capital Resources Limited 新联财务有限公司
e-Ybac% all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6g~o3 allocation letter 拨款信件
6KIjq[T^ allocation of fund 分配款项；预留款项
*uI hxMX allocation of profit 利润分配；溢利分配
K-"HcHuF allocation warrant 拨款令
^ RcIE ( allotment 分配；配股
ReHd~G9 allotment notice 股份配售通知；配股通知
ZZ]OR;8 allotment of shares 股份分配
@ MlU!oR& allowable 可获宽免；免税的
UgnsV*e & allowable business loss 可扣除的营业亏损
/QV. U.>G allowable expenses 可扣税的支出
Pt PGi^ allowance 免税额；津贴；备抵；准备金
V(' 'p{ allowance for debts 债项的免税额
ig. 6[5a\ allowance for depreciation by wear and tear 耗损折旧免税额
.^)C:XiW allowance for funeral expenses 殡殓费的免税额
+ AgkPMy allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!"Oj$c
- allowance for repairs and outgoings 修葺及支出方面的免税额
0? 5% allowance to debtor 给债务人的津贴
},n,P&M\` alteration of capital 资本更改
ard3yNQt alternate trustee 候补受托人
U !;aM*67 amalgamation 合并
"dLMBY~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Q[ 9rA ambit of charges 征税范围；收费范围
,/w852|ub amended valuation 经修订的估值
g'}`FvADi American Commodities Exchange 美国商品交易所
u]]5p[ |S American Express Bank Limited 美国运通银行
7fN &Q~. American Stock Exchange 美国证券交易所
#g-*n@
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PPj6QJ]R0 amount due from banks 存放银行同业的款项
cvs"WX 3 amount due from banks abroad 存放海外银行同业的款项
A&}nRP 9 amount due from holding companies 控股公司欠款
r 0?hX amount due from local banks 存放本港银行同业的款项
{'c%#\ amount due to banks 银行同业的存款
WD H[kJ amount due to banks abroad 海外银行同业的存款
u':0"5} amount due to holding companies 控股公司存款
z!1/_]WJ, amount due to local banks 本港银行同业的存款
E-tNB{r@ amount due to outport banks 外埠银行同业的存款
-}N\REXE amount for note issue 发行纸币的款额
} TX'Z?Lq amount of bond 担保契据的款额
[! dnm1 amount of consideration 代价款额
+ SuUI-. amount of contribution 供款数额
ku[=QsMv amount of indebtedness 负债款额
y_7XYT!w amount of principal of the loan 贷款本金额
\\R*V'e! amount of rates chargeable 应征差饷数额
0oi5]f6g?8 amount of share capital 股本额
\@PUljU] amount of sums assured 承保款额
zfr (dQ amount of variation 变动幅度
3 R:7bex amount of vote 拨款数额
Xb +if amount payable 应付款额
q/w6sQx$ amount receivable 应收款额
2=/g~rp* Amsterdam Stock Exchange 阿姆斯特丹证券交易所
YCB 3 analysis 分析
wsb=[$C ancillary risk 附属风险
32-3C6f@oZ annual account 周年帐目；周年帐目报表；年度决算；年结
bKt3x+x( annual accounting date 年结日期
'De'(I annual allowance 每年免税额；年积金；年度津贴；年津
m[xf./@f{ annual balance 年度余额
P=SxiXsr$ annual disposable income 每年可动用收入
9a~BAH,j annual estimates 周年预算
G5QgnxwP2 annual fee 年费
/nMqEHCyg annual general meeting 周年大会
'/yx_R K2? annual growth rate 年增率；每年增长率
$ Op/5j annual long-term supplement 长期个案每年补助金
{^$"/hj annual pensionable emolument 可供计算退休金的年薪
HDW\S# annual report 年报
1:;&wf Annual Report on the Consumer Price Index 《消费物价指数年报》
LnRi+n[@7 annual return 周年报表；周年申报表；每年报税表格
qq9tBCk Annual Return Rules 《周年报表规则》
qLW-3W;WUH annual review of consumer prices 每年消费物价回顾
TNyY60E annual roll-forward basis 逐年延展方式
cV,03]x annual salary 年薪
48&KdbGX annual statement 年度报表；年度决算表
fssL'DD 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
4 KSP81}/\ annuitant 年金受益人
$OFFH[_z annuity 年金
XUqE5[ O% annuity contract 年金合约
jXDzjt94J annuity on human life 人寿年金
Uhx2 _ antecedent debt 先前的债项
7dg
5HH ante-dated cheque 倒填日期支票
n xh/&% anticipated expenditure 预期开支
G`9F.T_Z^) anticipated net profit 预期纯利
%`T^qh_dE anticipated revenue 预期收入
h&) vdCCk anti-inflation measure 反通货膨胀措施
xX4^nem\G anti-inflationary stance 反通货膨胀立场
fN*4(yw apparent deficit 表面赤字
S5pP"& I[ apparent financial solvency 表面偿债能力
u, SX`6% apparent partner 表面合伙人
yA >p[F application for personal assessment 个人入息课税申请书
<T_Nlar^^ application of fund 资金应用
_8b >r1$ application to release as liquidator and to destruct the books of accounts and documents
vVN[ bD< 申请免除清盘人职务及毁灭帐簿与文件
+$m skj0s appointed actuary 委任精算师
HG3>RcB appointed auditor 委任核数师；委任审计师
CD<u@l,1 appointed trustee 委任的受托人
g-V\ s&} appointer 委任人
dBq,O%$oq apportioned pro rata 按比例分摊
@Kb| apportionment 分配；分摊
e/ % ; Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
j&G~;(DY apportionment formula 分摊方程式
W4rw ;(\ apportionment of estate duty 遗产税的分摊
cV!/ appraisal 估价；评估
% /4_|@<' appreciable growth 可观增长
J%[N- appreciable impact 显着影响
-qCJwz30 appreciable increase 可观增长
}9Dv\"t5 appreciation 增值；升值
$Q$d\Yvi appreciation against other currencies 相对其他货币升值
UCj#t!Mw appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Lp]C![\>U appreciation tax 增值税
(uK), *6B appropriation 拨款；拨用；拨付
>9 3{=+ appropriation account 拨款帐目
qF6%XKbh= Appropriation Bill 拨款法案
]jY)M<:J4 appropriation-in-aid system 补助拨款办法
n] {}C.C= approved assets 核准资产
|b;M 5w? approved basket stock 认可一篮子证券
; o@`l$O approved budget 核准预算
98}vbl31j approved charitable donation 认可慈善捐款
6=lQT
9u{ approved charitable institution 认可慈善机构
fu "z%h] approved currency 核准货币；认可货币
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A#z~;X@ approved estimates 核准预算
|2&mvjk@H approved estimates of expenditure 核准开支预算
gLxy RbVI approved overseas insurer 核准海外保险人
Uus)2R7 approved overseas trust company 核准海外信托公司
rHdP 4: n approved pooled investment fund 核准汇集投资基金
7<Js' \Z approved provident fund scheme 认可公积金计划
|Gs-9+'y approved provision 核准拨款
J&Qy $itqg approved redeemable share 核准可赎回股份
~u`! Gi approved regional stock 认可地区性证券
EkAqFcKLq approved retirement scheme 认可退休金计划
[3NV # approved subordinated loan 核准附属贷款
zr9Pm6Rl arbitrage 套戥；套汇；套利
& E '>+6 arbitrageur 套戥者；套汇者
fU~y481 A arbitrary amount 临时款项
NGQIoKC arrangement 措施；安排；协定
i R5soIR arrears 欠款
E|uXi)!.x arrears of pay 欠付薪酬
.MPOUo/e arrears of revenue 逾期未收税款；逾期未收的帐项
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xaua articles of association 组织章程；组织细则；组织章程细则
^[z\KmUqt Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)3 \rp$]1 ascertainment of profit 确定利润
|w]i$`3'I "Asia Clear" “亚洲结算系统”
&ziB#(&:H Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8A]q!To Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
`/Jr8J_ Asian Development Fund [ADF] 亚洲发展基金
"lzg@=$|) Asian dollar bond 亚洲美元债券
] "vdC} Asian dollar market 亚洲美元市场
2}\sj'0& Asian dollar rate 亚洲美元利率
^B=z_0 * Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
(y4Eq*n%! Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
.7Bav5 ; asked price 沽盘；喊价；索价；卖方报价
kV%y%l(6 assessable income 应评税入息
%a^!~qV assessable loss 应评税亏损
P3FpU<OBwp assessable profit 应评税利润
2m}] z.w# assessable value 应评税值
&|FG#.2yw assessed profit 估定利润
JJOs
L!@ assessed value 经评估价值
2-2LmxLG assessment 评税；评定；估价；评税单
3lgy X/?o assessment number 评税编号；估价编号
vjWgR9 4/{ assessment of additional tax 补加税评税
/ ^M3-5@Q assessment of performance 业绩评估；实绩评价
XxQ 2g&USk Assessor 评税主任
=,Um;hU3r asset price bubbles 资产价格泡沫
Ds5&5&af asset-backed securities 具资产保证的证券
^o<Nz8 assets accretion 资产增值
F+^[8zK^ assets and liabilities 资产与负债
]@]"bF!Dn assets betterment statement 资产递增表；资产改进表
t$D[, $G9 assets lending 实物放款；有抵押贷款
|8+rUFkU8 assets of the company passing on the death 死者去世时转移的公司资产
X
KeK;+ assets pledged as security for liabilities 用作负债抵押的资产
EqwA8? M assets portfolio 资产投资组合
?U Ib!k> assets price 资产价格
GDe$p;#"9g assets quality 资产质素
>%A=b}VS assets realization 资产变现
$k=rd#3 assets refinancing arrangement 资产再集资安排
Du 4?n8 o assets securitization 资产证券化
* Y>'v% assets situated outside Hong Kong 在香港以外地方的资产
fkG"72 95A assets stripping 削减资产；拆卖资产
CA~S$H\" assets value 资产值
!}m 8]& assignee 承让人
.SFwjriZ assignment 转让；转让书；转让契
R
dzIb- assignment of interest 权益转让
V:np cKpu assignment of letters patent and trade mark 专利证书及商标转让
iKO~#9OF assignment of property 物业转让；物业转让书
[qo* ,CRz assignment right 转让权
~. SU$ assignor 转让人
nW[aPQ[R associate 有联系的人；有关连人士；相联者；合伙人；联系人
.^W0;ISX Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
p{u}t!`!d associate member 附属会员
E_*T0&P.P associated body corporate 相联法人团体
,
>6X_XJQ associated company 相联公司；联属公司
} trMQ associated corporation 相联法团
ld0WZj
Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}Q*ec/^{f 公认会计师公会〔英国〕
D^4V"rq Association of Futures Exchange Brokers 香港期货经纪协会
t*$@QO Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
I!%@|[ Ow association of underwriters 承保人组织
`Q[$R &\ assumption of control 接管
e=C,`&s z assurance 担保；保险；转易；转易书
]vG)lY.= assurance of interest 权益的转易
^ B]t4N2i at 19XX price 按一九ＸＸ年价格计算
g:V6 B/M& at a discount 按赔价计算；按贴水价格计算；打折扣
;0WlvKF at a premium 按溢价计算；按升水价格计算
<CdO& xUY at call 通知付款；按通知
Z.:A26 at constant market price 按固定市价计算
7wiu%zfa:= at constant price 按固定价格计算
riQ?'!a7 at cost 按成本计算
HxAa,+k at current market price 按当时市价计算；按现时市价计算
z(` k WF1< at current price 按当时价格计算；按现时价格计算
OTm"Iwzu@ at factor cost 按要素成本计算；按生产要素成本计算
Ds$;{wl#x at money-of-the-day price 按付款当日价格计算
*9 xD]ZZF at or better 按指定或较佳价位〔买卖指令〕
|9@;Muq; at par 按面值计算；平价
R 1\] Y at sight 见票即付
}'JPA&h| at the close 按收市盘
Z!6G (zz:> at the opening 按开市盘
U$%w"k7^( attestation 见证；见证条款
Il[WXt<S at-the-money option 平价期权
3x$ #L!VuU attorney 受权人；受托代表人
O5"80z38[ attornment 新拥有人承认书
VzNH% attributable profit 可归属利润
r,\(Y@I attributable share value 可归属股份价值
*+ayC{! Auckland Stock Exchange 奥克兰证券交易所
nfR5W~%*: auction 拍卖
v?t+%|dzA auctioneer 拍卖商
0J B"@U&- audit 审计；核数
v \Gu Audit Commission 审计署
QUO?q+ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
epePx0N%x$ 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〕
:2+ :(^l audit review 帐目审查
owB) + Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
pQ J ZE7S audited account 审计帐目；经审计的帐目
W@LR!EW) audited annual account 经审计的周年帐目
\wP$"Z}j audited balance sheet 经审计的资产负债表
#=c%:{O{4R auditor 核数师；核数主任；审计师
\qP rY. - auditor's certificate 核数师证明书；审计师证明书
\(s ";@ auditor's report 核数师报告；审计师报告
0Oq1ay^ Aussie bond 澳元债券
mNzZ/*n: austerity budget 紧缩预算
e 78 } Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6I< `N Australia All Ordinaries Index 澳洲所有普通股票指数
^ +G> N Australian Dollar [AUD] 澳元
ud1E@4;qf Australian Options Market 澳大利亚期权市场
T/nRc_I+^B Australian Securities Commission 澳洲证券事务监察委员会
6{ Eh={:b Australian Society of Certified Practising Accountants 澳洲执业会计师公会
1U!CD -%( Australian Stock Exchange 澳大利亚证券交易所
5, 3h'\ "! Austrian Schilling [ATS] 奥地利先令
h&P[9:LH authentication 认证；鉴证
N~_gT
Jr~P authority to purchase 委托购买证；委购书
:8FH{sqR authorization 认可；核准；授权；授权书
tVwN9 2*J authorization by direction 指示授权
"@_f>3z authorization by instruction 指令授权
p_D)=Ef|& authorization by warrant 令状授权
~drNlt9jf authorization of unit trust 单位信托的认可
p;HZA}p \ authorized agent 指定代理人
6\L,L & authorized capital 法定资本
VEk|l X;2 authorized clerk 出市员
}OZfsYPz}T authorized dealer 认可交易商
c
s> W6 authorized financial institution 认可财务机构
nN: i{t4f authorized fund 认可基金
Gbhaibk O authorized fund house 获授权的基金公司；认可基金公司
^ [6AOz+L authorized institution 认可机构
)Lq FZ~B authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
yWy9IWI[" authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
}_S]!AWz authorized insurer 获授权保险人；获认可承保人
E6uI p^E authorized investment 特准投资项目
.#SWfAb2h authorized person 获授权人
+|N"i~f>j authorized representative 获授权代表
rx<fjA% authorized share capital 法定股本
ftbu:RtK^^ automated quotation system 自动报价系统
@r<w| x} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!|]%^G 自动交易系统〔香港期货交易所有限公司〕
!nVuvsbv automatic adjustment mechanism 自动调整机制
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QwP3eY automatic adjustment system 自动调整系统
QH eUpJ/^ Automatic Clearing House 自动票据交换所
u<[Y6m automatic exchange rates accumulation system 自动化汇率累集系统
l%fl=i~oN Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;iWCV& >w automatic teller machine [ATM] 自动柜员机
W NCd k$ autopay 自动转帐
pAYuOk9n available assets 可用资产
{chl+au*l available fiscal reserve 现存财政储备
p("do1: available profit 可用利润
W/+0gh7`,( Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
}5|uA/B average 平均；平均数；海损
q>?oV(sF average basic salary 平均基本薪金
:'03*A_[ average consumer expenditure 平均消费开支；一般消费开支
JL1Whf average cost 平均成本
M~v{\!S average cost of land production 增辟土地平均成本
d] {^ average daily turnover 平均每日成交额
X#fI$9a average daily wage rate 平均每日工资率
Cs< d\"+ average expenditure pattern 平均开支模式
$K hc?v average growth rate 平均增长率
t_3XqjuA average net fixed assets 固定资产平均净值
P<U{jkM\/ average of relatives 相对价格平均数
FRr<K^M average price 平均价格
+aMPwTF:3 average propensity to consume 平均消费倾向；一般消费倾向
3j6$!89' average propensity to save 平均储蓄倾向；一般储蓄倾向
z;LntQZp- average rate 平均率
/h;X1Htx} average revenue 平均收入；平均收益
?6|EAKJ`lK average stock 平均库存；平均存货
SI\zW[IL average yearly rent 平均年租
9
HuE'(wQ avoidance of double taxation 避免双重课税
MQAb8 K:e avoidance of tax 避税
