A:
(R9{wGV [ A share Ａ股；甲类股份
W RBCNra abatement of tax 减税；减扣免税额
ZM6`:/lc ABN AMRO Bank N.V. 荷兰银行
K+s@.D9J above-the-line expenditure 线上项目支出；经常预算支出
SU,#:s( above-the-line receipt 线上项目收入；经常预算收入
^n @ dC? ABSA Asia Limited 南非联合亚洲有限公司
5~pQ$- absolute change 绝对数值变更
1 +0-VRl absolute expenditure 实际开支
eTeZ^G absolute guideline figure 绝对准则数字
ef Moi 'v absolute interest 绝对权益
l\HLlwYO absolute order of discharge 绝对破产解除令
**D3.-0u& absolute profit margin 绝对利润幅度
NMM$
m!zg absolute value 实值；绝对值
K&\
q6bU absolutely vested interest 绝对既得权益
,:E*Mw: absorbed cost 已吸收成本；已分摊成本
__3s3YG absorption 吸收；分摊；合并
NrV E[Z# absorption rate 吸收率；摊配率；分摊率
}Ai_peO0a ACB Finance Limited 亚洲商业财务有限公司
T"b'T>Y acceptable form of reciprocity 合理的互惠条件
~l^Q~W-+ acceptable rate 适当利率；适当汇率
mB.j?@Y% acceptance agreement 承兑协议
MXsC m( acceptance for honour 参加承兑
U 5iyvU=UG acceptor 承兑人；接受人；受票人
j_ \?ampF acceptor for honour 参加承兑人
j&
H4L accident insurance 意外保险
v!>(1ROQ.= Accident Insurance Association of Hong Kong 香港意外保险公会
or8`.h EHI accident insurance scheme 意外保险计划
*%nV<}e^_= accident year basis 意外年度基准
xpO'.xEs accommodation 通融；贷款
TEzMFu+V accommodation bill 通融票据；空头票据
PX x:JZsju accommodation party 汇票代发人
&(Yv&j X account balance 帐户余额；帐户结余
!jySID?q account book 帐簿
ZNKopA(=|% account collected in advance 预收款项
r* r3QsO account current book 往来帐簿
z A Z+'9LB account of after-acquired property 事后取得的财产报告
' 1 }ybSG account of defaulter 拖欠帐目
s-Z< account payable 应付帐款
k(]R;`f$W account payee only [A/C payee only] 只可转帐；存入收款人帐户
mnG\qsKNLK account receivable 应收帐款
BQ;F`!Hx? account receivable report 应收帐款报表
'#oNOU account statement 结单；帐单；会计财务报表
Rs +), account title 帐户名称；会计科目
>iKbn accountant's report 会计师报告
jO5,PTV Accountant's Report Rules 会计师报告规则
OxC8xB;` accounting and auditing procedure 会计与审计程序；会计与核数程序
UG!528;7 Accounting Arrangements 《会计安排》
eXYf"hU, accounting basis 会计基础
;h-W&i7 accounting by Official Receiver 破产管理署署长呈交的帐目
,(@J Ntx Accounting Circular 《会计通告》
M SnRx*- accounting class 会计类别
w<P$)~6 accounting date 记帐日期；会计结算日期
w Avnj accounting for money 款项核算
*6` };ASK Accounting Officer 会计主任
^E#i5d+'N accounting period 会计报告期；会计期
. XVW2ISv accounting policy 会计政策；会计方针
*B 3 4 accounting practice 会计惯例
,u<oAI` accounting principle 会计准则
gB)Cmw * accounting record 会计记录
9* <=K accounting report 会计报告
PsMp &~^ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
*M]@}'N Accounting Society of China 中国会计学会
jR_o!n~5 accounting statement 会计报表
#$^vP/"$ accounting system 会计制度；会计系统
O u -/dE% accounting transaction 会计事项；帐务交易
yU{Q`6u T accounting treatment 会计处理
Jqp;8DV} accounting year 会计年度
v] ?zG&Jh accretion 增值；添加
y!k U0 accrual 应计项目；应累算数目
%`# HGji) accrual basis 应计制；权责发生制
]Uu :t accrual basis accounting 应计制会计；权责发生制会计
6/=0RTd accrue 应累算；应计
b)(rlX accrued benefit 应累算利益
LFskNF0X accrued charges 应计费用
$SbgdbX accrued cumulative preference share dividend 应累算的累积优先股股息
nkxv,_)ZT accrued expenses 应累算费用
"8#EA<lsS accrued interest payable 应付利息；应计未付利息
F*, e,s accrued interest receivable 应收利息；应计未收利息
|nMg.t`8 accrued right 累算权益
yP^C) accruing profit 应累算的利润
T1\@4x accumulated fiscal reserve 累积财政储备
O!U8"Yr$ accumulated profit 累积利润；滚存溢利
`:Bm@eN accumulated reserve 累积储备
{2v,J]v_[ accumulation of surplus income 累积收益盈余
SmUj8?6" acquired assets 既得资产
+I>V9%%vW_ acquisition 收购；购置；取得
$[xS>iuD acquisition cost 购置成本
Mjj5~by: acquisition expenses 购置费用
Pl\r|gS; acquisition of 100% interest 收购全部股权
QUO '{;, acquisition of control 取得控制权
>3qfo2K 0 acquisition of fixed assets 购置固定资产
csd~)a n b acquisition of shell “买壳”
GD -cP5$ acquisition price 收购价
v[+ ] act of God 天灾
{S$61ut acting partner 执事合伙人
np6R\Q!& active market 买卖活跃的市场；交投畅旺的市场；旺市
Q {:=z6& active partner 积极参与的合伙人
U(rY,4' active trading 交投活跃
Klj -dz actual circulation 实际流通
z4iTf8 actual cost 实际成本
'5r\o8 RjN actual expenditure 实际开支；实际支出
r^v1_u, 1I actual income 实际入息；实际收入；实际收益
8-&c%h
1 actual market 现货市场
[q!/YL3 % actual price 现货价；实际价格
W' Y?X]xr actual profit 实际利润
L']"I^( N actual quotation 实盘；实际价位；实际报价
O\+b1+&b3Y actual year basis 按实际年度计算
L &,&SDr actuals 实货
]pq(Q:"P,5 actuarial investigation 精算调查
uefrE53 actuarial principle 精算原则
9-" !v0[' actuarial report 精算师报告
tu:W1? Actuarial Society of Hong Kong 香港精算学会
'D:R]@eK] actuarial valuation 精算师估值
$V\Dl]a1 actuary 精算师
BA6(Owb ad referendum agreement 暂定协议；有待覆核的协定
:%4N4|
Q ad valorem duty 从价税；按值征税
;@FCa j& ad valorem duty system 从价税制
r X}FhBl5 ad valorem fee 从价费
vs%d}]v ad valorem tariff 从价关税
'',g}WvRwe additional allowance 额外免税额
{X EX0|TZ additional amount for unexpired risk 未过期风险的额外款额
wM1&_%N additional assessable profit 补加应评税利润
\&MJ(F>vJ additional assessment 补加评税
{%+UQ!]d8 additional commitment 额外承担
3]li3B' additional commitment vote 额外承担拨款
)qua0'y]@ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
X#<+D1P additional dependent parent allowance 供养父母额外免税额
!!+LFe4su additional provision 额外拨款
O)8$aAJ)V additional stamp duty 附加印花税
&[7z:`+Y## additional tax 补加税罚款；补加税款
v];P| Fi Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
j@s* hZ^J+ adjudged bankrupt 被裁定破产
=eyPo(B adjudicated bankrupt 裁定破产人
*_sSM+S adjudication fee 裁定费；评定印花税额手续费；评估契据费
D%*Ryg adjudication of bankruptcy 裁定破产；宣告破产
< #zd]t adjudication of insolvency 裁定无力偿还债务
u10;qYfL8o adjusted actual 经调整的实数；调整后的实数
!B v.@~ adjusted current assets 经调整的流动资产；调整后的流动资产
TZ#^AV=ae adjusted figure 经调整的数字；调整后的数额
EYRg,U&' adjusted liabilities 经调整的负债；调整后的负债
q|sT4}
= adjusted loss 经调整的亏损；调整后的亏损
U8a5rF> < 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
qs>& Xn adjusted profit 经调整的利润；调整后的利润
GDQQ4-|O adjusted surplus 经调整的盈余额；调整后的盈余额
) W/_2Q. adjusted value 经调整的价值；调整后的价值
k![oJ.vHD adjustment 调整；修订；理算〔保险〕
\OwCZ!`7i adjustment centre 调剂中心
s=>^ 8[0O adjustment lag 调整过程的时间差距；调整时差
Pm"nwm adjustment mechanism 调整机制
OK(xG3T adjustment of loss 亏损调整
T,9pd;k adjustment process 调整过程；调整程序
AD~_n ^ adjustment range 调整幅度
B8~bx%)3T administered exchange rate 受管制汇率
:(YFIW`59 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
4YgO1}%G administration expenses 行政费用
~wQ M
?h administration fee 手续费；行政费
Z]XjN@j" administration in bankruptcy 破产管理
~7w LnB administration order 遗产管理令
wlFK#iK administrator 管理人；遗产管理人
:;jRAjq" administrator of the estate 遗产管理人
i8A-h6 E admission of debt 债项承认书
;]l`Q,*OXb admission of proof 接纳债权证明
,B#*< _?E5 advance 放贷款项；垫付款项；预支款项；预付款项
[ D"5@ advance account 暂支帐目；预付款帐户
uhU'm@JZ advance compensation 预付补偿金
H6hhU'Kxf8 advance from shareholder 股东垫款
9\VV++}s>o advance pending reimbursement 预支以待日后付还
>eWORf>7 advanced economy 先进经济体系
d*dPi^JjC advancement 预付；预付财产
7l4}b^>/` advances warrant 垫款令
n )P qA* advancing 贷出
88VI
_< adverse balance 逆差
/*(&Dmt> adverse exchange 逆汇
jN!VrRA advertisement addressed to shareholders 在报章刊登的致股东通告
j dkqJ4&i advice for collection 托收通知书
%6 la@i advice of drawing 提款通知书；汇票通知书
E
BSjU8 advice of payment 付款通知
nG%<n Advisory Committee [Securities and Futures Commission]
)4RSo&9p` 谘询委员会〔证券及期货事务监察委员会〕
{ ^?:- #~h Advisory Committee on Diversification 经济多元化谘询委员会
2O}X-/H affidavit 誓章；遗产申报誓章
0j2mTF(C affidavit of no receipt 述明无收款的誓章
[QIQpBL affiliate 联号；联营公司；附属公司
Te `MIR affiliated company 附属公司；联号；联营公司
NNMn,J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
#~4;yY\$I affordability 负担能力
kP1cwmZ7F African Development Bank [AfDB] 非洲开发银行
a4 mRu|x after-acquired property 事后取得的财产
|-TxX:O- after-hours dealing 市后交易
|S]T,`7u after-tax profit 税后盈利；税后利润；税后溢利
y !T8( agency agreement 代理协议
,n`S
, agency expenses 代理机构的开支
uR.`8s | agency fee 代理费
M eYu Agency Law 《代理法》
%I;uqf agent 代理人；承销人
?:6w6GwAA agent of company 公司代理人
yQ !keGj agent's fee 代理人费；经纪费
N|%X/UjZ2. aggregate 总计；总数；总体数字
`7oYXk aggregate amount 总款额；总额
)" ]( ?V
aggregate assets and liabilities 总体资产与负债
a1EQ.u
aggregate at constant price 按固定价格计算的总体数字
';m;K
(g aggregate demand 总需求
iO"ZtkeNr aggregate gross position 总持仓量
@O|`r(le aggregate limit 总限额
:jJ0 +Q aggregate of salaries tax 合计薪俸税
,u9 >c*Ss\ aggregate performance 总体表现；总体业绩
})j N
8px aggregate supply 总体供应
<B'PB "R3y aggregate surplus 总盈余
+U iJWO aggregate total 整体总额
=
toU?: . aggregate value 总值；合计价值
2J (nJT" aggregated basis 合计基准
8 Y_lQfJa aggregated net chargeable income 合计应课税入息实额
}@~+%_; aggregation 合并计算；合计；总和
]TN/n%\ aggregation of incomes of husband and wife 夫妇入息合并计算
/4}y2JVv) aggregation of property 财产的总和
[ #fz [U agio 差价；贴水
k\RS L 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》
EHfB9%O7y Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4?]s%2 U6 《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》
-wVu M.n(Z Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
eh8lPTKil 《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》
{{AZW Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
s q@c?!' 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(w vU;u agreement for a settlement 授产协议
`NNP}O2 agreement for assignment 转让协议
2cwJ);Eg2 agreement for sale 售卖协议；买卖协议
v3(0Mu0J agreement for sale and purchase 买卖协议
5=b6B=\*~ agreement for the payment of interest 支付利息协议
fu?u~QZ8 agreement for the repayment of money 还款协议
? J-D6; agreement of reinsurance 再保险协议
\YHl( Agricultural Bank of China 中国农业银行
AW'$5 NF> air passenger departure tax 飞机乘客离境税
Gzwb< e
y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
.*Bd'\:F/q airport tax 机场税
~%h &ELSw alcohol duty 酒精税
>U(E
\`9D alienation 让与；让渡；转让
! %B-y 9\ alimony 生活费；赡养费
oi8M6l All Ordinaries Index [AOI] 所有普通股指数
U;*O7K=P all risks 全险；综合险
ce*?crOV All Sales Record for Stock Market 《股票市场成交报告》
s#(7D3Pr# Allied Capital Resources Limited 新联财务有限公司
L* ScSxw all-items index [Consumer Price Index] 总指数〔消费物价指数〕
p.H`lbVY allocation letter 拨款信件
$j \jT allocation of fund 分配款项；预留款项
]=59_bkD:s allocation of profit 利润分配；溢利分配
"1` w>(= allocation warrant 拨款令
%-B wK allotment 分配；配股
aimf,(+ allotment notice 股份配售通知；配股通知
[[xnp;-; allotment of shares 股份分配
g?K? Fn.} allowable 可获宽免；免税的
Gyrc~m[$ allowable business loss 可扣除的营业亏损
*$3p3- allowable expenses 可扣税的支出
$M~`)UeV_ allowance 免税额；津贴；备抵；准备金
c7R&/JV allowance for debts 债项的免税额
c=^69>w allowance for depreciation by wear and tear 耗损折旧免税额
BU7QK_zT: allowance for funeral expenses 殡殓费的免税额
h)aLq allowance for inflation 为通货膨胀而预留的款项；通胀准备金
=1xVw5^F allowance for repairs and outgoings 修葺及支出方面的免税额
Cq3Au %7 allowance to debtor 给债务人的津贴
f0YB y<a alteration of capital 资本更改
]:m4~0^#-( alternate trustee 候补受托人
MP.ye|i4Q amalgamation 合并
Kjpsz] ; ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
,XI=e= ambit of charges 征税范围；收费范围
g4{0 amended valuation 经修订的估值
F~~9/ # American Commodities Exchange 美国商品交易所
T!Lv%i*|Y American Express Bank Limited 美国运通银行
%Aa_Bumf*: American Stock Exchange 美国证券交易所
)6eFYt%c amortization 摊销
@Y<fj^]k amount due from banks 存放银行同业的款项
}:[MSUm5 amount due from banks abroad 存放海外银行同业的款项
1#8~@CQ :: amount due from holding companies 控股公司欠款
{Z1-B60P amount due from local banks 存放本港银行同业的款项
%d<UMbS^ amount due to banks 银行同业的存款
LR'~:46#u amount due to banks abroad 海外银行同业的存款
*}_i[6_\E amount due to holding companies 控股公司存款
WI.+9$1:P amount due to local banks 本港银行同业的存款
6/v MK<Fz9 amount due to outport banks 外埠银行同业的存款
!& >LLZ amount for note issue 发行纸币的款额
'Mhnu2d amount of bond 担保契据的款额
/||8j.Tm amount of consideration 代价款额
yo$A0Ti!w amount of contribution 供款数额
-y[y. #o amount of indebtedness 负债款额
"{3MXAFe amount of principal of the loan 贷款本金额
*~w? @,} amount of rates chargeable 应征差饷数额
JvaHH!>d/ amount of share capital 股本额
%e_){28 n amount of sums assured 承保款额
+;Gvp=hk amount of variation 变动幅度
e@& 2q{Gi= amount of vote 拨款数额
QUg<~q)Oq amount payable 应付款额
Hl*#iUq amount receivable 应收款额
lTFo# p_( Amsterdam Stock Exchange 阿姆斯特丹证券交易所
ABL5T-*] analysis 分析
7M_GGjP ancillary risk 附属风险
\ jS^+Xf?^ annual account 周年帐目；周年帐目报表；年度决算；年结
YG)7+94 annual accounting date 年结日期
,u!_mV annual allowance 每年免税额；年积金；年度津贴；年津
\`%#SmQF annual balance 年度余额
4VkJtu5 annual disposable income 每年可动用收入
l E* .9T annual estimates 周年预算
,mK UCG annual fee 年费
gKgdu($NJ annual general meeting 周年大会
R;uP^ annual growth rate 年增率；每年增长率
*OHjw;xm+ annual long-term supplement 长期个案每年补助金
&(jt |?{ annual pensionable emolument 可供计算退休金的年薪
''k}3o.K[ annual report 年报
^K
9jJS9K Annual Report on the Consumer Price Index 《消费物价指数年报》
iR8;^C.aT annual return 周年报表；周年申报表；每年报税表格
Vg
mYm~y' Annual Return Rules 《周年报表规则》
buWF6LFC annual review of consumer prices 每年消费物价回顾
3M'Y'Szm annual roll-forward basis 逐年延展方式
ej&o,gX annual salary 年薪
o =F!&]+ annual statement 年度报表；年度决算表
,S~A]uH' 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
A5O; C annuitant 年金受益人
#vViEBV eN annuity 年金
ZW
5FL-I annuity contract 年金合约
nE : Wl annuity on human life 人寿年金
=,08D^ xY antecedent debt 先前的债项
6+C]rEY/o
ante-dated cheque 倒填日期支票
db3.X~Cn#s anticipated expenditure 预期开支
h*sL' fJ] anticipated net profit 预期纯利
u
N_< G anticipated revenue 预期收入
d ;,C[& anti-inflation measure 反通货膨胀措施
=H^~"16 anti-inflationary stance 反通货膨胀立场
-cU w} apparent deficit 表面赤字
t 1G2A` apparent financial solvency 表面偿债能力
j tqU`|FSQ apparent partner 表面合伙人
1J&hm[3[K application for personal assessment 个人入息课税申请书
eEeK ] 8@ application of fund 资金应用
gV'=u z v application to release as liquidator and to destruct the books of accounts and documents
7'@~TM 申请免除清盘人职务及毁灭帐簿与文件
wB< cW>6 appointed actuary 委任精算师
{P%\& \{F appointed auditor 委任核数师；委任审计师
("=24R=a appointed trustee 委任的受托人
ZKi?;ta= appointer 委任人
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apportioned pro rata 按比例分摊
AZ-JaE
apportionment 分配；分摊
"<"s&ws;k Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
4 X0ku] apportionment formula 分摊方程式
b'RBel;W apportionment of estate duty 遗产税的分摊
!T}R=;)e h appraisal 估价；评估
={{q_G\WD appreciable growth 可观增长
e C&!yY2g appreciable impact 显着影响
K=dG-+B~} appreciable increase 可观增长
Cn>t"#zs!~ appreciation 增值；升值
^n\g, appreciation against other currencies 相对其他货币升值
#Q|ACNpYM appreciation of the exchange value of Hong Kong dollar 港元汇值上升
)=0@4 appreciation tax 增值税
]_4HtcL4 appropriation 拨款；拨用；拨付
,~NJ}4wP appropriation account 拨款帐目
.;&4'ga4 Appropriation Bill 拨款法案
i^ rHZmT appropriation-in-aid system 补助拨款办法
5[^Rf' wy approved assets 核准资产
BI T<J5> approved basket stock 认可一篮子证券
tpP68)<ns approved budget 核准预算
0rc'SEl approved charitable donation 认可慈善捐款
[Fr <tKtB approved charitable institution 认可慈善机构
t<+gyAW approved currency 核准货币；认可货币
-?ebkHe approved estimates 核准预算
qi8~bQ{rH approved estimates of expenditure 核准开支预算
f^ [m~ approved overseas insurer 核准海外保险人
{65_k approved overseas trust company 核准海外信托公司
t\\<+^[% approved pooled investment fund 核准汇集投资基金
Qr~yHFc1y approved provident fund scheme 认可公积金计划
^K^rl 9 approved provision 核准拨款
?nf4K/IjZ! approved redeemable share 核准可赎回股份
}/7rA)_ approved regional stock 认可地区性证券
K!gocNOf approved retirement scheme 认可退休金计划
t5S!j2E approved subordinated loan 核准附属贷款
KU_""T arbitrage 套戥；套汇；套利
85+w\KuEY arbitrageur 套戥者；套汇者
,6wGd aMR arbitrary amount 临时款项
U#4 >GO;A arrangement 措施；安排；协定
a!;K+wL
> arrears 欠款
DW U(ld:_ arrears of pay 欠付薪酬
yuF\YOA9 arrears of revenue 逾期未收税款；逾期未收的帐项
>W'"xK|: articles of association 组织章程；组织细则；组织章程细则
d* :J0 J( Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
PB@jh} ascertainment of profit 确定利润
Vv>hr+e "Asia Clear" “亚洲结算系统”
zB qNE` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
8ya|eJ]/L Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
NHzVA*f Asian Development Fund [ADF] 亚洲发展基金
( z%OK[ Asian dollar bond 亚洲美元债券
Qs_]U Asian dollar market 亚洲美元市场
|PLWF[+t8 Asian dollar rate 亚洲美元利率
"T6s;' k Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
p%e/>N.P Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a,[Nc dG asked price 沽盘；喊价；索价；卖方报价
A) kdY!} assessable income 应评税入息
n5?7iU&JIo assessable loss 应评税亏损
ymA8`k5>@ assessable profit 应评税利润
` (@{t:L assessable value 应评税值
w#;y assessed profit 估定利润
SdJk no assessed value 经评估价值
t},71Ry assessment 评税；评定；估价；评税单
<J^94-[CF assessment number 评税编号；估价编号
4HyD=6V# assessment of additional tax 补加税评税
ZZW%6 -B assessment of performance 业绩评估；实绩评价
hj3wxH.} Assessor 评税主任
iD:T KB_r asset price bubbles 资产价格泡沫
8{p#Nl?U1 asset-backed securities 具资产保证的证券
} M9I]\ assets accretion 资产增值
(vbI4&r assets and liabilities 资产与负债
. Kk'N assets betterment statement 资产递增表；资产改进表
LLwC*) # assets lending 实物放款；有抵押贷款
3 n1 > +8 assets of the company passing on the death 死者去世时转移的公司资产
<*d jtO assets pledged as security for liabilities 用作负债抵押的资产
v$R7" assets portfolio 资产投资组合
mB*;> assets price 资产价格
wmit>69S assets quality 资产质素
m?`$NJST assets realization 资产变现
r7 *'s assets refinancing arrangement 资产再集资安排
_Ns_$_ assets securitization 资产证券化
P".rm0@R assets situated outside Hong Kong 在香港以外地方的资产
IPlkv{^ assets stripping 削减资产；拆卖资产
Rhh.fV3 assets value 资产值
=OooTZb:x- assignee 承让人
'k9 1;T[ assignment 转让；转让书；转让契
o>\epQt~/p assignment of interest 权益转让
rd}|^&e!Dy assignment of letters patent and trade mark 专利证书及商标转让
,}$[;$ye assignment of property 物业转让；物业转让书
lmB+S assignment right 转让权
U p: M[S
assignor 转让人
3F9An S associate 有联系的人；有关连人士；相联者；合伙人；联系人
!ziO1U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
B%KfB
VC associate member 附属会员
4NmLbM&C8 associated body corporate 相联法人团体
;d||u associated company 相联公司；联属公司
-@`!p associated corporation 相联法团
f_tC:T4a Association of Chartered Certified Accountants [ACCA] [United Kingdom]
7 gT^ZL 公认会计师公会〔英国〕
&fgfCZz' Association of Futures Exchange Brokers 香港期货经纪协会
Tw9?U,] Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
-&r A<j association of underwriters 承保人组织
XE : JL_ assumption of control 接管
K=;oZYNd assurance 担保；保险；转易；转易书
9AZp vQ assurance of interest 权益的转易
oF(|NS^ at 19XX price 按一九ＸＸ年价格计算
UN`O*(k[ at a discount 按赔价计算；按贴水价格计算；打折扣
rs:a^W5t at a premium 按溢价计算；按升水价格计算
SR { KL#NC at call 通知付款；按通知
Bl v @u ? at constant market price 按固定市价计算
-<aN$O at constant price 按固定价格计算
DsGtc <l% at cost 按成本计算
-Deqlaf( at current market price 按当时市价计算；按现时市价计算
<qCfw>%2F at current price 按当时价格计算；按现时价格计算
3[iHe+U( at factor cost 按要素成本计算；按生产要素成本计算
~_"/\; 1 at money-of-the-day price 按付款当日价格计算
mO^vKq4r. at or better 按指定或较佳价位〔买卖指令〕
~Z
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at sight 见票即付
zgA/B{DaC; at the close 按收市盘
of?'Fr U at the opening 按开市盘
X?q,m4+ attestation 见证；见证条款
O4Hc"v at-the-money option 平价期权
NEX{vZkgw attorney 受权人；受托代表人
0o-KjX?kP attornment 新拥有人承认书
qX!P:M attributable profit 可归属利润
. 06[*S attributable share value 可归属股份价值
w:o,mzuXK Auckland Stock Exchange 奥克兰证券交易所
kY`L[1G$ auction 拍卖
_0qp!-l} auctioneer 拍卖商
DsF<P@O 6 audit 审计；核数
ffS] %qa Audit Commission 审计署
Y'2 |G Jc2 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Fs;_z9ej-u 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〕
.'^Pg audit review 帐目审查
L:RMZp*bK Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G,h=5y9_J audited account 审计帐目；经审计的帐目
^`oyf{w@ audited annual account 经审计的周年帐目
Ra^GbT|Z audited balance sheet 经审计的资产负债表
nn6&`$(Q~ auditor 核数师；核数主任；审计师
Cw&U* H auditor's certificate 核数师证明书；审计师证明书
Tj za3M auditor's report 核数师报告；审计师报告
>TZyax< : Aussie bond 澳元债券
= $awUy austerity budget 紧缩预算
g:CMIe4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
RS[>7-9 Australia All Ordinaries Index 澳洲所有普通股票指数
m8<l2O=m Australian Dollar [AUD] 澳元
/l$>W<}@ Australian Options Market 澳大利亚期权市场
K
na Australian Securities Commission 澳洲证券事务监察委员会
KcNh3CR Australian Society of Certified Practising Accountants 澳洲执业会计师公会
U<mFwJ C] Australian Stock Exchange 澳大利亚证券交易所
k\wI^D Austrian Schilling [ATS] 奥地利先令
T_b$8GYfCY authentication 认证；鉴证
IJV1=/ NJW authority to purchase 委托购买证；委购书
'"14(BvW authorization 认可；核准；授权；授权书
lq\/E`fc` authorization by direction 指示授权
O %?d0K authorization by instruction 指令授权
W4o $J4IX{ authorization by warrant 令状授权
0*}%v:uN9 authorization of unit trust 单位信托的认可
k874t D authorized agent 指定代理人
x6={)tj authorized capital 法定资本
!`?*zf authorized clerk 出市员
HCTjFW>C authorized dealer 认可交易商
$M 1 /74 authorized financial institution 认可财务机构
x7 l3&;yDv authorized fund 认可基金
yUzpl[*e^o authorized fund house 获授权的基金公司；认可基金公司
1lLL9l{UVw authorized institution 认可机构
RkuPMs
Hw; authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
U k*HRudt authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Z
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Y]gb`z$? authorized investment 特准投资项目
ffqz
:6 authorized person 获授权人
., 5N/p"aV authorized representative 获授权代表
a+Z95~*sZ" authorized share capital 法定股本
?A7_&=J% automated quotation system 自动报价系统
# ^~[\8v> Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
N++jI ( 自动交易系统〔香港期货交易所有限公司〕
P(#by{s automatic adjustment mechanism 自动调整机制
`cBV+00YS automatic adjustment system 自动调整系统
m?Qr)F_M Automatic Clearing House 自动票据交换所
3>t^Xu~ automatic exchange rates accumulation system 自动化汇率累集系统
ME%W,B.|"s Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
;.4A,7w# automatic teller machine [ATM] 自动柜员机
(( D*kd" autopay 自动转帐
%d/Pc4gfc available assets 可用资产
A$]&j5nh| available fiscal reserve 现存财政储备
7$&3(#!N available profit 可用利润
}^ n p Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
UBy<
vwnU average 平均；平均数；海损
kxp, ZP average basic salary 平均基本薪金
g1s\6%g average consumer expenditure 平均消费开支；一般消费开支
N-4k
9l1 average cost 平均成本
* vMNv average cost of land production 增辟土地平均成本
6(uK5eD(!n average daily turnover 平均每日成交额
0+P<1ui average daily wage rate 平均每日工资率
Y }pCBw average expenditure pattern 平均开支模式
Q( \U'|%J average growth rate 平均增长率
8NRc+@f|m average net fixed assets 固定资产平均净值
<p 7 4U( V average of relatives 相对价格平均数
z]Dbca1a` average price 平均价格
}+fMYgw average propensity to consume 平均消费倾向；一般消费倾向
R|Lr@k{6+r average propensity to save 平均储蓄倾向；一般储蓄倾向
05cyWg9a average rate 平均率
- s,M+Q(< average revenue 平均收入；平均收益
U 3f a *D average stock 平均库存；平均存货
xF4>D!T%8 average yearly rent 平均年租
tgP x!5U avoidance of double taxation 避免双重课税
"/&_B avoidance of tax 避税
