A:
cQ+, F2 A share Ａ股；甲类股份
H~V=TEj abatement of tax 减税；减扣免税额
R*yB); p ABN AMRO Bank N.V. 荷兰银行
K4R jGSaF above-the-line expenditure 线上项目支出；经常预算支出
$^
>n@Q@&L above-the-line receipt 线上项目收入；经常预算收入
V;:A& ABSA Asia Limited 南非联合亚洲有限公司
b/5~VY*T absolute change 绝对数值变更
tQl= absolute expenditure 实际开支
nQ~q -=,L absolute guideline figure 绝对准则数字
uwQ4RYz absolute interest 绝对权益
.FMF0r>l
absolute order of discharge 绝对破产解除令
D1g1"^~g absolute profit margin 绝对利润幅度
/ TJTu_# absolute value 实值；绝对值
\pPq ]k absolutely vested interest 绝对既得权益
T2( +HI2 absorbed cost 已吸收成本；已分摊成本
^ 9{ 2 absorption 吸收；分摊；合并
KPO((G0 & absorption rate 吸收率；摊配率；分摊率
IS=)J( 0 ACB Finance Limited 亚洲商业财务有限公司
QM _~w \ acceptable form of reciprocity 合理的互惠条件
q ?0goL acceptable rate 适当利率；适当汇率
aPb!-o{ acceptance agreement 承兑协议
Xif`gb6` acceptance for honour 参加承兑
"R30oA#m acceptor 承兑人；接受人；受票人
#F{|G:\@[ acceptor for honour 参加承兑人
u8,T>VNVw accident insurance 意外保险
5j}@Of1pd Accident Insurance Association of Hong Kong 香港意外保险公会
jcG4h/A accident insurance scheme 意外保险计划
XqwdJND accident year basis 意外年度基准
Sv>aZ accommodation 通融；贷款
x )Th2es\ accommodation bill 通融票据；空头票据
%vThbP#mR| accommodation party 汇票代发人
_9gn;F account balance 帐户余额；帐户结余
C3<3 account book 帐簿
CNN?8/u!@ account collected in advance 预收款项
kU^@R<Fo account current book 往来帐簿
:iWV:0)P account of after-acquired property 事后取得的财产报告
hOC,Eo account of defaulter 拖欠帐目
?41| e+p account payable 应付帐款
>qgBu_ account payee only [A/C payee only] 只可转帐；存入收款人帐户
)eG&"3kFe! account receivable 应收帐款
oDP|>yXC) account receivable report 应收帐款报表
}`g*pp* account statement 结单；帐单；会计财务报表
x
p$0J<2 account title 帐户名称；会计科目
^IId
=V=2 accountant's report 会计师报告
mcR!P~ "i Accountant's Report Rules 会计师报告规则
Ebk@x=E accounting and auditing procedure 会计与审计程序；会计与核数程序
k/mY. 2yPv Accounting Arrangements 《会计安排》
V('b|gsEo accounting basis 会计基础
0ib 6}L% accounting by Official Receiver 破产管理署署长呈交的帐目
J *B`C^i Accounting Circular 《会计通告》
_Ey8P0-I accounting class 会计类别
b Q4 }no0 accounting date 记帐日期；会计结算日期
=1JRu[&]8 accounting for money 款项核算
gI%n(eY Accounting Officer 会计主任
|JDJ{;o accounting period 会计报告期；会计期
r\1*N.O3|O accounting policy 会计政策；会计方针
T DseWdA accounting practice 会计惯例
%B?5l^W@ accounting principle 会计准则
?@,: \ ,G accounting record 会计记录
z&:[.B accounting report 会计报告
l00D|W_ 9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@kK=|(OB' Accounting Society of China 中国会计学会
s1FBz)yCY= accounting statement 会计报表
*w6 N & accounting system 会计制度；会计系统
*Xo f;)Z^ accounting transaction 会计事项；帐务交易
";xEuX accounting treatment 会计处理
b$ e J H accounting year 会计年度
eyG.XAP accretion 增值；添加
0VZj;Jg}q accrual 应计项目；应累算数目
Y\=:j7' accrual basis 应计制；权责发生制
lt]U?VZ accrual basis accounting 应计制会计；权责发生制会计
p?h;Sv/ accrue 应累算；应计
INT2i8oU accrued benefit 应累算利益
I"!{HnSG` accrued charges 应计费用
(M=Br accrued cumulative preference share dividend 应累算的累积优先股股息
>fdN`W }M accrued expenses 应累算费用
O*PHo_&G accrued interest payable 应付利息；应计未付利息
^
Q}1&w% accrued interest receivable 应收利息；应计未收利息
h ^c'L=dR accrued right 累算权益
C G 7 LF accruing profit 应累算的利润
2=|IOk Y accumulated fiscal reserve 累积财政储备
GwV FD% accumulated profit 累积利润；滚存溢利
,ym;2hJ accumulated reserve 累积储备
vP2QAGk < accumulation of surplus income 累积收益盈余
Rb0{t[IU acquired assets 既得资产
tvUvd(8 w acquisition 收购；购置；取得
>tzXbmFp; acquisition cost 购置成本
nX S%>1o, acquisition expenses 购置费用
2uTa}{/% acquisition of 100% interest 收购全部股权
ww2Qa-K acquisition of control 取得控制权
Ss:,#| acquisition of fixed assets 购置固定资产
+g[B &A!d+ acquisition of shell “买壳”
)-{~7@yqZ acquisition price 收购价
a8 1%M act of God 天灾
@rMW_7[y acting partner 执事合伙人
9|`@cz w active market 买卖活跃的市场；交投畅旺的市场；旺市
O+$70 active partner 积极参与的合伙人
MocH>^, active trading 交投活跃
&1{k^>oz actual circulation 实际流通
m [g}vwS actual cost 实际成本
dNobvK actual expenditure 实际开支；实际支出
Y< +4>Eh actual income 实际入息；实际收入；实际收益
|gz ,Ip{ actual market 现货市场
SDwSlwf actual price 现货价；实际价格
bij?q\ actual profit 实际利润
C] w< &o actual quotation 实盘；实际价位；实际报价
6~S0t1/t? actual year basis 按实际年度计算
ihWz/qx&q actuals 实货
(n/1 :' actuarial investigation 精算调查
)8SP$ actuarial principle 精算原则
< &2,G5XA actuarial report 精算师报告
= 1VH5pVr} Actuarial Society of Hong Kong 香港精算学会
gT
OMD actuarial valuation 精算师估值
lo: ~~l actuary 精算师
^I H1@ ad referendum agreement 暂定协议；有待覆核的协定
qr c/Q;$ ad valorem duty 从价税；按值征税
[//f BO ad valorem duty system 从价税制
\sd "iMEi ad valorem fee 从价费
C":\L>Ax ad valorem tariff 从价关税
aC: l; additional allowance 额外免税额
l'T0< additional amount for unexpired risk 未过期风险的额外款额
}hYE6~pr additional assessable profit 补加应评税利润
G,-OH-M! additional assessment 补加评税
j%;)CV
G" additional commitment 额外承担
G{.+D2 additional commitment vote 额外承担拨款
HH?*"cKF~ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
"~<~b2Y"5 additional dependent parent allowance 供养父母额外免税额
jVIpbG4 4 additional provision 额外拨款
gpWS_Dw9 additional stamp duty 附加印花税
A.O~'')X additional tax 补加税罚款；补加税款
^mpB\D)q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
.}N^AO= adjudged bankrupt 被裁定破产
=fG8YZ( adjudicated bankrupt 裁定破产人
@W8}N|jek adjudication fee 裁定费；评定印花税额手续费；评估契据费
ai4 ^NJn adjudication of bankruptcy 裁定破产；宣告破产
a`*WpP \+ adjudication of insolvency 裁定无力偿还债务
:$aW@?zAY adjusted actual 经调整的实数；调整后的实数
%Be[DLtE" adjusted current assets 经调整的流动资产；调整后的流动资产
SWb5K0YRn adjusted figure 经调整的数字；调整后的数额
VWy:U#;+8 adjusted liabilities 经调整的负债；调整后的负债
lg >AWTW[ adjusted loss 经调整的亏损；调整后的亏损
j*4S] ! adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
`uA&w}(G adjusted profit 经调整的利润；调整后的利润
Nh9!lB m*] adjusted surplus 经调整的盈余额；调整后的盈余额
=bWq 3aP)P adjusted value 经调整的价值；调整后的价值
}!V<"d,! adjustment 调整；修订；理算〔保险〕
!d .>r
7w adjustment centre 调剂中心
)`mF.87b&h adjustment lag 调整过程的时间差距；调整时差
dY<#a,eS adjustment mechanism 调整机制
; ZV^e adjustment of loss 亏损调整
;|QR-m2/ adjustment process 调整过程；调整程序
acY[?L_6J adjustment range 调整幅度
v: MS0] administered exchange rate 受管制汇率
2 T EeP7 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
RCYbRR4y administration expenses 行政费用
"n }fEVJ, administration fee 手续费；行政费
Q+(:n)G_6E administration in bankruptcy 破产管理
/'6[*]IZP administration order 遗产管理令
9Fx z!-9m administrator 管理人；遗产管理人
Ko)T>8: administrator of the estate 遗产管理人
T zYgH admission of debt 债项承认书
NB5B$q_'# admission of proof 接纳债权证明
?]D+H%3[$i advance 放贷款项；垫付款项；预支款项；预付款项
o%PoSZZ advance account 暂支帐目；预付款帐户
Os 2YZ<t advance compensation 预付补偿金
\BaN5+ B6 advance from shareholder 股东垫款
' ,`4 U F advance pending reimbursement 预支以待日后付还
&W+G{W{3 advanced economy 先进经济体系
P=[x!}.I advancement 预付；预付财产
up3<=u{>
advances warrant 垫款令
ysJhP . advancing 贷出
OCO,-( adverse balance 逆差
Q
EGanpz adverse exchange 逆汇
({ kGK0 advertisement addressed to shareholders 在报章刊登的致股东通告
S aet";pf` advice for collection 托收通知书
6XL9
qb~X advice of drawing 提款通知书；汇票通知书
>ha Ixs`9 advice of payment 付款通知
zMzf=~ Advisory Committee [Securities and Futures Commission]
n3g
WM C 谘询委员会〔证券及期货事务监察委员会〕
lkWeQ) V Advisory Committee on Diversification 经济多元化谘询委员会
((>3,%B` affidavit 誓章；遗产申报誓章
{_ho!OS> affidavit of no receipt 述明无收款的誓章
{C0^D*U: affiliate 联号；联营公司；附属公司
iH}rI'U. affiliated company 附属公司；联号；联营公司
Po!JgcJ#\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'Oy5G7^R affordability 负担能力
J vJ!\6Q@ African Development Bank [AfDB] 非洲开发银行
T>Rf?%o after-acquired property 事后取得的财产
/\uH [[s after-hours dealing 市后交易
.Xz"NyW after-tax profit 税后盈利；税后利润；税后溢利
#u5;utY:F agency agreement 代理协议
1fhK {9# agency expenses 代理机构的开支
\BcJDdL agency fee 代理费
]AA*f_! Agency Law 《代理法》
2a(yR ># agent 代理人；承销人
Ldj^O9 p( agent of company 公司代理人
2]RH)W86; agent's fee 代理人费；经纪费
I cA\3j aggregate 总计；总数；总体数字
9g5{ 3N3 aggregate amount 总款额；总额
~K#_'Ldrd aggregate assets and liabilities 总体资产与负债
4f[M$xU&h aggregate at constant price 按固定价格计算的总体数字
m *bKy;'8 aggregate demand 总需求
xKLcd+h CZ aggregate gross position 总持仓量
i
=fOdp aggregate limit 总限额
xVz -_z aggregate of salaries tax 合计薪俸税
u:H 3.5)% aggregate performance 总体表现；总体业绩
zV(tvt aggregate supply 总体供应
'j<:FUDJ aggregate surplus 总盈余
[(P[qEY aggregate total 整体总额
<\9Ijuq}k
aggregate value 总值；合计价值
\
NSw<. aggregated basis 合计基准
fRa- bqQ aggregated net chargeable income 合计应课税入息实额
RQ)!K lY aggregation 合并计算；合计；总和
"k o?att~ aggregation of incomes of husband and wife 夫妇入息合并计算
M3;v3
}z<- aggregation of property 财产的总和
? ]:EmP agio 差价；贴水
I;.!
hV>E 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》
;/^]| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
- Zoo) 《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》
t k/K0 u Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
>;&V~q:di 《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》
Y=Ar3O*F Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yH"$t/cU"R 《香港政府和大韩民国政府关于相互促进和保护投资协定》
i&'^9"Z)O agreement for a settlement 授产协议
vb. Y8[ agreement for assignment 转让协议
CbH T # agreement for sale 售卖协议；买卖协议
$h]Y<&('G agreement for sale and purchase 买卖协议
"tz0 ko,( agreement for the payment of interest 支付利息协议
p5# P
r agreement for the repayment of money 还款协议
Gg pQ]rw agreement of reinsurance 再保险协议
#b"5L2D`y' Agricultural Bank of China 中国农业银行
qqt.nrQ^ air passenger departure tax 飞机乘客离境税
0jJ28.kOp Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
zTBi{KrZ airport tax 机场税
"G-0i KW; alcohol duty 酒精税
60~>f)vu alienation 让与；让渡；转让
)4F/T, {;m alimony 生活费；赡养费
]T3BDgu%& All Ordinaries Index [AOI] 所有普通股指数
A]O5+" mc all risks 全险；综合险
X6N]gD All Sales Record for Stock Market 《股票市场成交报告》
V.QzMF"o Allied Capital Resources Limited 新联财务有限公司
L3=YlX`UL all-items index [Consumer Price Index] 总指数〔消费物价指数〕
fF9 oYOh| allocation letter 拨款信件
^I0GZ G allocation of fund 分配款项；预留款项
bHQKRV allocation of profit 利润分配；溢利分配
71<PEawL allocation warrant 拨款令
cH* /zNp allotment 分配；配股
lfpt:5a9& allotment notice 股份配售通知；配股通知
p`<e~[]a allotment of shares 股份分配
pJ$N@I D allowable 可获宽免；免税的
I bv_D$cT allowable business loss 可扣除的营业亏损
At[n<8_| allowable expenses 可扣税的支出
Th;gps%b allowance 免税额；津贴；备抵；准备金
Z/6 'kE{l allowance for debts 债项的免税额
D@r n@N allowance for depreciation by wear and tear 耗损折旧免税额
! N"L`RWD allowance for funeral expenses 殡殓费的免税额
g"dZB2`C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
({H+ y
9n allowance for repairs and outgoings 修葺及支出方面的免税额
^~r&}l4c, allowance to debtor 给债务人的津贴
$YGIN7_Gg alteration of capital 资本更改
$ kD`$L@U alternate trustee 候补受托人
4z0R\tjT amalgamation 合并
w1"gl0ga$ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
zmL~]! ~& ambit of charges 征税范围；收费范围
\BbOljM= amended valuation 经修订的估值
5Du>-.r American Commodities Exchange 美国商品交易所
K7[AiU_I American Express Bank Limited 美国运通银行
y5AXL5 American Stock Exchange 美国证券交易所
+%le/ Pg@ amortization 摊销
&t*8oNwSs amount due from banks 存放银行同业的款项
TH(L zrbg amount due from banks abroad 存放海外银行同业的款项
Ky '3z" amount due from holding companies 控股公司欠款
THbtu*El amount due from local banks 存放本港银行同业的款项
/,uSCITD amount due to banks 银行同业的存款
Gkodk[VuLs amount due to banks abroad 海外银行同业的存款
2NA rE@ amount due to holding companies 控股公司存款
:9x084ESR) amount due to local banks 本港银行同业的存款
b!^M}s6 amount due to outport banks 外埠银行同业的存款
RZ<+AX9R amount for note issue 发行纸币的款额
%+7T9>+ amount of bond 担保契据的款额
e0|_Z])D amount of consideration 代价款额
UP~ WP@0F amount of contribution 供款数额
B~_,>WG amount of indebtedness 负债款额
cpF1Xp vT amount of principal of the loan 贷款本金额
|? fW!y amount of rates chargeable 应征差饷数额
CNpe8M=/3 amount of share capital 股本额
HV $9b~( amount of sums assured 承保款额
.^W\OJ`G amount of variation 变动幅度
(Xr_ np @ amount of vote 拨款数额
y[^k*,=
9 amount payable 应付款额
/50g3?X, amount receivable 应收款额
;5Wx $Yfx Amsterdam Stock Exchange 阿姆斯特丹证券交易所
az \<sWb# analysis 分析
S-M)MCL ancillary risk 附属风险
!}L~@[v,uL annual account 周年帐目；周年帐目报表；年度决算；年结
aX[1H6&=7 annual accounting date 年结日期
x '=3&vc4 annual allowance 每年免税额；年积金；年度津贴；年津
$xUzFLh=` annual balance 年度余额
#A|D\IhF annual disposable income 每年可动用收入
) 4'x7Qg/ annual estimates 周年预算
~3'OiIw1@ annual fee 年费
dxkRk#m f: annual general meeting 周年大会
Hlt8al3 annual growth rate 年增率；每年增长率
4(Cd annual long-term supplement 长期个案每年补助金
B
\_d5WJ< annual pensionable emolument 可供计算退休金的年薪
Hn#GS9d_? annual report 年报
'Ffy8z{& 3 Annual Report on the Consumer Price Index 《消费物价指数年报》
OZ>)sL annual return 周年报表；周年申报表；每年报税表格
_[$T29:8\] Annual Return Rules 《周年报表规则》
(/ "K+$8' annual review of consumer prices 每年消费物价回顾
4[ LLnF-- annual roll-forward basis 逐年延展方式
T]Tdx.B annual salary 年薪
!s fXq"F annual statement 年度报表；年度决算表
$IxU6=ajn 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
QX/X {h6 annuitant 年金受益人
`FzYvd"N annuity 年金
7 g A08M[O annuity contract 年金合约
Xx3 g3P annuity on human life 人寿年金
(
K6~Tj
antecedent debt 先前的债项
u{OS6Ky ante-dated cheque 倒填日期支票
96"yNqBf anticipated expenditure 预期开支
n*vTVt)dJ anticipated net profit 预期纯利
Q )LXL.0h anticipated revenue 预期收入
()QOZ+x_! anti-inflation measure 反通货膨胀措施
E-yT anti-inflationary stance 反通货膨胀立场
O6m.t%* apparent deficit 表面赤字
L25kh}Q#7 apparent financial solvency 表面偿债能力
yqC Q 24 apparent partner 表面合伙人
YGq=8p7.R application for personal assessment 个人入息课税申请书
; ~Q application of fund 资金应用
h&=O-5 application to release as liquidator and to destruct the books of accounts and documents
GSMk\9SI 申请免除清盘人职务及毁灭帐簿与文件
P+)qE6\ appointed actuary 委任精算师
&=F-moDD appointed auditor 委任核数师；委任审计师
DU5 :+"
u3 appointed trustee 委任的受托人
:]CzN^k(1c appointer 委任人
GI2eJK apportioned pro rata 按比例分摊
"3{#d9Gs apportionment 分配；分摊
> 63)z I Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
>lD; 0EN apportionment formula 分摊方程式
(O)\#%,@R apportionment of estate duty 遗产税的分摊
Q0zW ]a appraisal 估价；评估
z-EwX E appreciable growth 可观增长
B ~fSMB6h appreciable impact 显着影响
<Rcu%&; i appreciable increase 可观增长
YCa@R!M *O appreciation 增值；升值
{]wIM^$6+ appreciation against other currencies 相对其他货币升值
\#4m@ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Tub1S v>J appreciation tax 增值税
o! aLZ3#X appropriation 拨款；拨用；拨付
f4]N0 appropriation account 拨款帐目
"z
rA`` Appropriation Bill 拨款法案
~bdv_|k appropriation-in-aid system 补助拨款办法
{>8Pl2J approved assets 核准资产
z%(Fo2)^ approved basket stock 认可一篮子证券
Y/. AUN
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&+mV7o approved charitable donation 认可慈善捐款
V ]79vC approved charitable institution 认可慈善机构
ifXW approved currency 核准货币；认可货币
! M approved estimates 核准预算
KcC!N{ approved estimates of expenditure 核准开支预算
%'Zc2h&z approved overseas insurer 核准海外保险人
(GCG/8s approved overseas trust company 核准海外信托公司
Iz
DG&c approved pooled investment fund 核准汇集投资基金
8zhBA9Y#~ approved provident fund scheme 认可公积金计划
y }\r#"Z` approved provision 核准拨款
x^A7'ad0 approved redeemable share 核准可赎回股份
\H AJ\9*w) approved regional stock 认可地区性证券
sX +`wc approved retirement scheme 认可退休金计划
T4mv%zzS approved subordinated loan 核准附属贷款
J,f /fPaf7 arbitrage 套戥；套汇；套利
z{ p tm7 arbitrageur 套戥者；套汇者
7;&(} arbitrary amount 临时款项
<f N;
xIB arrangement 措施；安排；协定
ev9; Ld arrears 欠款
"\e:h|
.G arrears of pay 欠付薪酬
F\a]n^
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Pm4e8b articles of association 组织章程；组织细则；组织章程细则
3sH\1)Zz Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1N8;)HLIBJ ascertainment of profit 确定利润
Vy__b=ti? "Asia Clear" “亚洲结算系统”
!; IJ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9A~>`.y Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
QV7,G9 Asian Development Fund [ADF] 亚洲发展基金
'"y}#h__T Asian dollar bond 亚洲美元债券
R {HV]o|qk Asian dollar market 亚洲美元市场
R ( G2qi Asian dollar rate 亚洲美元利率
+a%xyD:.? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
AXs=1 e Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
5iVQ c -m& asked price 沽盘；喊价；索价；卖方报价
$9 K(F~/ assessable income 应评税入息
; e@gO assessable loss 应评税亏损
ipobr7G.SD assessable profit 应评税利润
i3#'*7f%j assessable value 应评税值
4'' ,6KJ@ assessed profit 估定利润
yL6^\ x assessed value 经评估价值
nX|Q~x] assessment 评税；评定；估价；评税单
H@GE)I>^@ assessment number 评税编号；估价编号
NU CiY\td assessment of additional tax 补加税评税
)l&D]3$6K assessment of performance 业绩评估；实绩评价
Hou*lCA Assessor 评税主任
t8QRi! \= asset price bubbles 资产价格泡沫
@5xu>g Kn asset-backed securities 具资产保证的证券
(Yv{{mIy assets accretion 资产增值
iv*V#J> assets and liabilities 资产与负债
.}q]`<]ze assets betterment statement 资产递增表；资产改进表
;f: gX `"\ assets lending 实物放款；有抵押贷款
+Mk#9 r assets of the company passing on the death 死者去世时转移的公司资产
}Z\wH*s` assets pledged as security for liabilities 用作负债抵押的资产
l< (cd, assets portfolio 资产投资组合
> !L&>OOx assets price 资产价格
[E7MsX assets quality 资产质素
H3 , ut assets realization 资产变现
8-m
3e assets refinancing arrangement 资产再集资安排
K/txD20
O| assets securitization 资产证券化
~2@Lx3t$ assets situated outside Hong Kong 在香港以外地方的资产
(9 sIA*,} assets stripping 削减资产；拆卖资产
VPt9 QL( assets value 资产值
4:7m K/Z assignee 承让人
yEq#Dr assignment 转让；转让书；转让契
*^] ~RhjB assignment of interest 权益转让
Tzzq#z&F assignment of letters patent and trade mark 专利证书及商标转让
{CtR+4KD assignment of property 物业转让；物业转让书
d|XmasGN assignment right 转让权
?s?$d&h assignor 转让人
=7% o E[ associate 有联系的人；有关连人士；相联者；合伙人；联系人
(luKn&826 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w&Y{1r F> associate member 附属会员
.6 3=(o associated body corporate 相联法人团体
3uV4 /% U associated company 相联公司；联属公司
|t))u`~ associated corporation 相联法团
* RWm47 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
n2 {S V 公认会计师公会〔英国〕
6.5wZN9<| Association of Futures Exchange Brokers 香港期货经纪协会
wG 1l+^p Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Ts9ktPlm association of underwriters 承保人组织
WkP
+r9rT assumption of control 接管
DIaYo4 assurance 担保；保险；转易；转易书
d--'Rn5 assurance of interest 权益的转易
`pL^}_>|GM at 19XX price 按一九ＸＸ年价格计算
i%-Ld
Ka}" at a discount 按赔价计算；按贴水价格计算；打折扣
Tde0 ~j} at a premium 按溢价计算；按升水价格计算
]E3<UR at call 通知付款；按通知
. $!{-v[ at constant market price 按固定市价计算
eS'yGY0b at constant price 按固定价格计算
$bvJTuw at cost 按成本计算
,l t8O.h-l at current market price 按当时市价计算；按现时市价计算
G_ >G'2 at current price 按当时价格计算；按现时价格计算
FY'ty@|_s at factor cost 按要素成本计算；按生产要素成本计算
c)}2K0 at money-of-the-day price 按付款当日价格计算
#aar9 at or better 按指定或较佳价位〔买卖指令〕
&H||&Z[pk at par 按面值计算；平价
M6r c!K at sight 见票即付
Qd
&" BEs at the close 按收市盘
sbj";h= E at the opening 按开市盘
L?5f+@0. attestation 见证；见证条款
2&Jd f at-the-money option 平价期权
}7s>B24J attorney 受权人；受托代表人
hePPxKQ- attornment 新拥有人承认书
OtTBErQNF attributable profit 可归属利润
jZpa0g rA attributable share value 可归属股份价值
9zBMlc$X Auckland Stock Exchange 奥克兰证券交易所
1[ ;;sSp auction 拍卖
usFf MF X auctioneer 拍卖商
uuNR?1 fS audit 审计；核数
ua5?(,E`'] Audit Commission 审计署
w%y\dIeI' Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?F7o!B 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〕
C/=XuKE-t audit review 帐目审查
+G F#?X0^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
+Qxu$# audited account 审计帐目；经审计的帐目
71fk.16 audited annual account 经审计的周年帐目
d$W audited balance sheet 经审计的资产负债表
-% CoWcGP auditor 核数师；核数主任；审计师
'?QuJFk i auditor's certificate 核数师证明书；审计师证明书
@+L fQY auditor's report 核数师报告；审计师报告
"*z_O Aussie bond 澳元债券
@U{<a# austerity budget 紧缩预算
| ?yo 3 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
&a,OfSz Australia All Ordinaries Index 澳洲所有普通股票指数
\
%=9 Australian Dollar [AUD] 澳元
%JZZ%xc Australian Options Market 澳大利亚期权市场
ORN6vX(1 Australian Securities Commission 澳洲证券事务监察委员会
"LhvzM-<8 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
"O[j!fG8, Australian Stock Exchange 澳大利亚证券交易所
L'; MP^ Austrian Schilling [ATS] 奥地利先令
Y&HK 1>M_ authentication 认证；鉴证
o%E ;3l authority to purchase 委托购买证；委购书
Hr<o!e{Y authorization 认可；核准；授权；授权书
px;/8 c- authorization by direction 指示授权
7nU6k%_ % authorization by instruction 指令授权
R\|lt)h authorization by warrant 令状授权
n 5-)/R[z authorization of unit trust 单位信托的认可
%dST6$Z authorized agent 指定代理人
kq=V4-a[ authorized capital 法定资本
p d[ncL authorized clerk 出市员
6 K ` c/) authorized dealer 认可交易商
`d]IX^; authorized financial institution 认可财务机构
JA jmrX authorized fund 认可基金
' XrRhF
( authorized fund house 获授权的基金公司；认可基金公司
H(
jXI authorized institution 认可机构
4mjgt<` authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Y-mK+1 2 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
{c?JuV4 q? authorized insurer 获授权保险人；获认可承保人
lbdTQ6R authorized investment 特准投资项目
I` K$E/ns authorized person 获授权人
O,2~"~kF authorized representative 获授权代表
I04jjr:< authorized share capital 法定股本
cF)/^5Z automated quotation system 自动报价系统
#oeG!<Mn Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
{6 6sB{P 自动交易系统〔香港期货交易所有限公司〕
|'O[7 uT automatic adjustment mechanism 自动调整机制
T jMe?p automatic adjustment system 自动调整系统
wxg^Bq)D*R Automatic Clearing House 自动票据交换所
dy__e ^qi automatic exchange rates accumulation system 自动化汇率累集系统
rl#vE's6.e Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
YTQt3=1ii automatic teller machine [ATM] 自动柜员机
Uxfl_@lJ autopay 自动转帐
cJo\#cr available assets 可用资产
K;hh& sTB available fiscal reserve 现存财政储备
1=sXdcy; available profit 可用利润
:2
>hoAJJ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TGXa,A{ average 平均；平均数；海损
H =*5ASc average basic salary 平均基本薪金
`p
b5*h6r! average consumer expenditure 平均消费开支；一般消费开支
SzwQOs* average cost 平均成本
W7"{r)7 average cost of land production 增辟土地平均成本
Zv11uH-C average daily turnover 平均每日成交额
Ji1Pz)fq average daily wage rate 平均每日工资率
*L6P Le average expenditure pattern 平均开支模式
PWRy7d average growth rate 平均增长率
GZS1zTwBL average net fixed assets 固定资产平均净值
@vL20O. average of relatives 相对价格平均数
fj7|D'c average price 平均价格
-9
! .m average propensity to consume 平均消费倾向；一般消费倾向
T9)n Q[ average propensity to save 平均储蓄倾向；一般储蓄倾向
&cWjE x average rate 平均率
O%g $9-?F0 average revenue 平均收入；平均收益
1g# #s Sa6 average stock 平均库存；平均存货
b`yZ|j'ikd average yearly rent 平均年租
SK1!thQy avoidance of double taxation 避免双重课税
DFhXx6] avoidance of tax 避税
