A:
8*X
L19N A share Ａ股；甲类股份
L&F\"q9q71 abatement of tax 减税；减扣免税额
jZgnt{ ABN AMRO Bank N.V. 荷兰银行
`[R:L.H1 above-the-line expenditure 线上项目支出；经常预算支出
W!Os ci above-the-line receipt 线上项目收入；经常预算收入
kO O~%|1CP ABSA Asia Limited 南非联合亚洲有限公司
O#ajoE
absolute change 绝对数值变更
0DjB qh$ absolute expenditure 实际开支
*xX0]{49q absolute guideline figure 绝对准则数字
X([n> w absolute interest 绝对权益
'Rf#1l s# absolute order of discharge 绝对破产解除令
n@8 {FoF absolute profit margin 绝对利润幅度
oz7udY=]0 absolute value 实值；绝对值
!!Gi.VL absolutely vested interest 绝对既得权益
v nT
absorbed cost 已吸收成本；已分摊成本
G7#~=W
2M absorption 吸收；分摊；合并
xn#I 7]]G absorption rate 吸收率；摊配率；分摊率
-)c"cgx. ACB Finance Limited 亚洲商业财务有限公司
l<:)rg^, acceptable form of reciprocity 合理的互惠条件
?J1&,'& acceptable rate 适当利率；适当汇率
Le+8s LE`Y acceptance agreement 承兑协议
+]2~@=<@ acceptance for honour 参加承兑
o]k]p NO acceptor 承兑人；接受人；受票人
2H0q\zZ acceptor for honour 参加承兑人
"Vhrs VT accident insurance 意外保险
z[I/ AORl Accident Insurance Association of Hong Kong 香港意外保险公会
,}$x'8v accident insurance scheme 意外保险计划
5Ddyb% accident year basis 意外年度基准
`Y9} 5p accommodation 通融；贷款
Y@xeyMzE accommodation bill 通融票据；空头票据
)qQg n] accommodation party 汇票代发人
1+[|pX T} account balance 帐户余额；帐户结余
3B]+]e~ account book 帐簿
jT_Tx\k account collected in advance 预收款项
WN?`Od:y account current book 往来帐簿
fpC@3 itI account of after-acquired property 事后取得的财产报告
v8M#%QoA account of defaulter 拖欠帐目
m(Xr 5hw:6 account payable 应付帐款
&_T jRj" account payee only [A/C payee only] 只可转帐；存入收款人帐户
Q#AHEm{9;s account receivable 应收帐款
M(gWd8 ?# account receivable report 应收帐款报表
)Syf5I account statement 结单；帐单；会计财务报表
G\+MT(&5 account title 帐户名称；会计科目
[1X5r<(W5 accountant's report 会计师报告
]uXsl0' `V Accountant's Report Rules 会计师报告规则
Ho*R LVI0U accounting and auditing procedure 会计与审计程序；会计与核数程序
A ba%Gh Accounting Arrangements 《会计安排》
=Qq^=3@h accounting basis 会计基础
N`:b vr accounting by Official Receiver 破产管理署署长呈交的帐目
`'t;BXedz/ Accounting Circular 《会计通告》
<OFqUp*l accounting class 会计类别
23?0'AU accounting date 记帐日期；会计结算日期
PW\FcT accounting for money 款项核算
V)?g4M3} Accounting Officer 会计主任
i(#c
Yb accounting period 会计报告期；会计期
rm;"98~zJ? accounting policy 会计政策；会计方针
, X +(wp accounting practice 会计惯例
4E94W,1%,Y accounting principle 会计准则
L PgI"6cP accounting record 会计记录
.EELR]`y7I accounting report 会计报告
M/I d\~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|I<-x)joIK Accounting Society of China 中国会计学会
0p2O8>w^% accounting statement 会计报表
4B,A+{3yL accounting system 会计制度；会计系统
/ =<u l-K accounting transaction 会计事项；帐务交易
tUnVdh6L.B accounting treatment 会计处理
y.NArN|% accounting year 会计年度
QxL
FN(d accretion 增值；添加
=C}<0<"iF accrual 应计项目；应累算数目
lBC-G *# accrual basis 应计制；权责发生制
&xT ~;R^ accrual basis accounting 应计制会计；权责发生制会计
LR.+C xQ accrue 应累算；应计
u 9Tl Xn accrued benefit 应累算利益
#.xTAvD accrued charges 应计费用
Q";eyYdOL accrued cumulative preference share dividend 应累算的累积优先股股息
xL"o)]a= accrued expenses 应累算费用
nlnJJM&J $ accrued interest payable 应付利息；应计未付利息
S}I=i>QB accrued interest receivable 应收利息；应计未收利息
hS/'b$# accrued right 累算权益
)eyxAg accruing profit 应累算的利润
f@g accumulated fiscal reserve 累积财政储备
6XU5T5+P^ accumulated profit 累积利润；滚存溢利
u{ d` accumulated reserve 累积储备
X Y?@^ accumulation of surplus income 累积收益盈余
)o,0aGo>Of acquired assets 既得资产
@=1``z# acquisition 收购；购置；取得
!Z)^c& acquisition cost 购置成本
b
DvbM acquisition expenses 购置费用
(ytkq( acquisition of 100% interest 收购全部股权
I(S6DkU acquisition of control 取得控制权
N#ObxOE6T" acquisition of fixed assets 购置固定资产
!d )i6W? acquisition of shell “买壳”
%05a>Rf& acquisition price 收购价
gWPa8q<b act of God 天灾
2J;CiEB acting partner 执事合伙人
+.uk#K0o active market 买卖活跃的市场；交投畅旺的市场；旺市
' 1nU[,Wj active partner 积极参与的合伙人
|Q;1;QXd active trading 交投活跃
T`;M!-) 2 actual circulation 实际流通
Jp0 .h8i actual cost 实际成本
|0mI3r actual expenditure 实际开支；实际支出
u{z{3 fW_ actual income 实际入息；实际收入；实际收益
'kK%sE actual market 现货市场
9mm(?O~'p actual price 现货价；实际价格
`7ZJB$7D|* actual profit 实际利润
?8/h3xV; actual quotation 实盘；实际价位；实际报价
_ \[G7 actual year basis 按实际年度计算
';F][x 5j actuals 实货
b>WT- .b0 actuarial investigation 精算调查
{xH@8T$DX actuarial principle 精算原则
I-"{m/PEdg actuarial report 精算师报告
kMXl
{ Actuarial Society of Hong Kong 香港精算学会
s9>!^MzBK actuarial valuation 精算师估值
]^ <~[QK_C actuary 精算师
W@=ilW3RD ad referendum agreement 暂定协议；有待覆核的协定
t T:yvU@a ad valorem duty 从价税；按值征税
U @|_5[nl ad valorem duty system 从价税制
jyr#e ad valorem fee 从价费
.IU+4ENSy4 ad valorem tariff 从价关税
] ={Hq9d@ additional allowance 额外免税额
5K<C additional amount for unexpired risk 未过期风险的额外款额
z(qz(`eGC& additional assessable profit 补加应评税利润
?CDq^)T[ additional assessment 补加评税
iI7~9SCE additional commitment 额外承担
i 2E7$[ additional commitment vote 额外承担拨款
e+ TNG &_ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5c8x:
e@ additional dependent parent allowance 供养父母额外免税额
N 5DS-gv additional provision 额外拨款
b.&YUg[# additional stamp duty 附加印花税
{'(8< n57 additional tax 补加税罚款；补加税款
8) , Y|4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2hP8ZfvIR adjudged bankrupt 被裁定破产
. VT,,0 adjudicated bankrupt 裁定破产人
6np wu5! adjudication fee 裁定费；评定印花税额手续费；评估契据费
":ycyN@g adjudication of bankruptcy 裁定破产；宣告破产
79_MP adjudication of insolvency 裁定无力偿还债务
Viw3 /K adjusted actual 经调整的实数；调整后的实数
Z%R^;8 !~ adjusted current assets 经调整的流动资产；调整后的流动资产
Dl{Pd`D adjusted figure 经调整的数字；调整后的数额
,d# 4Ib adjusted liabilities 经调整的负债；调整后的负债
cA Ls;)z adjusted loss 经调整的亏损；调整后的亏损
AbB>ZT> hR 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
+fN0> @s adjusted profit 经调整的利润；调整后的利润
KMZ`W n= adjusted surplus 经调整的盈余额；调整后的盈余额
rf@ 81Ds adjusted value 经调整的价值；调整后的价值
v]~[~\|a adjustment 调整；修订；理算〔保险〕
[qB=OxH? adjustment centre 调剂中心
@$]h[ adjustment lag 调整过程的时间差距；调整时差
QR4o j adjustment mechanism 调整机制
f`e.c_n( adjustment of loss 亏损调整
>Mn.|:DF]& adjustment process 调整过程；调整程序
HFOp4 adjustment range 调整幅度
^Tx1y[hw$ administered exchange rate 受管制汇率
;f
Gi5=- Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`u-Y 5 mY administration expenses 行政费用
0ZN/-2c A# administration fee 手续费；行政费
m f#oa~_ administration in bankruptcy 破产管理
75y#^pD?c administration order 遗产管理令
b%(0AL administrator 管理人；遗产管理人
<>TBM^ administrator of the estate 遗产管理人
yyc&'J admission of debt 债项承认书
3B +Rx;>h admission of proof 接纳债权证明
O9Aooe4 W= advance 放贷款项；垫付款项；预支款项；预付款项
\=)h6AG advance account 暂支帐目；预付款帐户
r +Y1m\ advance compensation 预付补偿金
jk@]d5 advance from shareholder 股东垫款
d<o advance pending reimbursement 预支以待日后付还
^_uzr}LE` advanced economy 先进经济体系
=RA6 p advancement 预付；预付财产
z5I<,[` advances warrant 垫款令
_PF><ODX2 advancing 贷出
q2y:b qLWl adverse balance 逆差
@p; 4g_F adverse exchange 逆汇
.;'xm_Gw< advertisement addressed to shareholders 在报章刊登的致股东通告
AO6;a T advice for collection 托收通知书
jo;n~> 3P advice of drawing 提款通知书；汇票通知书
/Q-!><riD advice of payment 付款通知
PLD! BD Advisory Committee [Securities and Futures Commission]
s6I]H 谘询委员会〔证券及期货事务监察委员会〕
<OUApp H Advisory Committee on Diversification 经济多元化谘询委员会
6C:Lq%} affidavit 誓章；遗产申报誓章
>qC T#TY affidavit of no receipt 述明无收款的誓章
0Ko,S(M_ affiliate 联号；联营公司；附属公司
TR |; /yJ affiliated company 附属公司；联号；联营公司
9p XFC9 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
dU,/!|. K affordability 负担能力
?k#% AM African Development Bank [AfDB] 非洲开发银行
qF ?S[Z; after-acquired property 事后取得的财产
< qBPN{'a" after-hours dealing 市后交易
dZ*o H#B after-tax profit 税后盈利；税后利润；税后溢利
dn Xc- < agency agreement 代理协议
+] #>6/2q agency expenses 代理机构的开支
V4 7 Fp agency fee 代理费
@azS)4L Agency Law 《代理法》
jVDNTh m+ agent 代理人；承销人
1na[=Q2 agent of company 公司代理人
E]
[DVY agent's fee 代理人费；经纪费
a
<3oyY' aggregate 总计；总数；总体数字
^P[*yf aggregate amount 总款额；总额
UxW~yk aggregate assets and liabilities 总体资产与负债
7 ?Fl [FW$ aggregate at constant price 按固定价格计算的总体数字
QO8/?^d aggregate demand 总需求
[7bY( aggregate gross position 总持仓量
W6 pS.} aggregate limit 总限额
jV(IS D aggregate of salaries tax 合计薪俸税
\vI_%su1N aggregate performance 总体表现；总体业绩
|l9AgwDg aggregate supply 总体供应
%Um E=V aggregate surplus 总盈余
UJb7v:^ aggregate total 整体总额
*G9;d 0 aggregate value 总值；合计价值
(/%}a`2#o aggregated basis 合计基准
m2;%|QE( aggregated net chargeable income 合计应课税入息实额
| :\h3M aggregation 合并计算；合计；总和
z, OMR`W aggregation of incomes of husband and wife 夫妇入息合并计算
&HWH
UWB aggregation of property 财产的总和
zVIzrz0 agio 差价；贴水
! `SR$dnE Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
B7#; tCf Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
nJ,56}
《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Ac|`5'/Tx Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
o` e~ 1 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
}Eav@3h6 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
H Q2-20 《香港政府和大韩民国政府关于相互促进和保护投资协定》
VAq :q8(K agreement for a settlement 授产协议
RR"#z'zQ agreement for assignment 转让协议
M?,;TJ7Gd agreement for sale 售卖协议；买卖协议
;,viE~n agreement for sale and purchase 买卖协议
:A[ Gtc(_ agreement for the payment of interest 支付利息协议
( nBsf1l agreement for the repayment of money 还款协议
^3e l-dZ agreement of reinsurance 再保险协议
O&}0 7( Agricultural Bank of China 中国农业银行
As "'KR air passenger departure tax 飞机乘客离境税
VR'w$mp Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
62W3W1: W airport tax 机场税
n1H*][CK alcohol duty 酒精税
l B-Njr alienation 让与；让渡；转让
ag3T[}L
z alimony 生活费；赡养费
B$\5=[U All Ordinaries Index [AOI] 所有普通股指数
9U+^8,5 all risks 全险；综合险
3LEN~ N} All Sales Record for Stock Market 《股票市场成交报告》
DU;]Q:r{ Allied Capital Resources Limited 新联财务有限公司
A) qOJ(OEz all-items index [Consumer Price Index] 总指数〔消费物价指数〕
'8dqJ `Gj allocation letter 拨款信件
e@6}?q; allocation of fund 分配款项；预留款项
&P\T{d2" allocation of profit 利润分配；溢利分配
Z I8p (e allocation warrant 拨款令
zNB G;\ W allotment 分配；配股
giI9- C allotment notice 股份配售通知；配股通知
UPbG_ #"wZ allotment of shares 股份分配
*bR _
C"- allowable 可获宽免；免税的
m^TkFt<BM allowable business loss 可扣除的营业亏损
.9`.\v6R allowable expenses 可扣税的支出
l!`m}$ allowance 免税额；津贴；备抵；准备金
_3)~{dQ+ allowance for debts 债项的免税额
& )rmv allowance for depreciation by wear and tear 耗损折旧免税额
U7{,
* allowance for funeral expenses 殡殓费的免税额
/ZAEvdO*P allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#KiRH* giU allowance for repairs and outgoings 修葺及支出方面的免税额
C3 D1rS/I allowance to debtor 给债务人的津贴
]Fa VKC~3 alteration of capital 资本更改
GLEGyT?~ alternate trustee 候补受托人
zhFGMF1 amalgamation 合并
FQ );el'_V ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
f}o`3v*z ambit of charges 征税范围；收费范围
{B u^%JEn amended valuation 经修订的估值
&Uzg&eB American Commodities Exchange 美国商品交易所
A H`6)v <f American Express Bank Limited 美国运通银行
uYV# '% American Stock Exchange 美国证券交易所
).k=[@@V amortization 摊销
_m;Y ' amount due from banks 存放银行同业的款项
M*%iMz amount due from banks abroad 存放海外银行同业的款项
nL\BB& amount due from holding companies 控股公司欠款
RsY|V|< amount due from local banks 存放本港银行同业的款项
y%43w4 amount due to banks 银行同业的存款
,;UVQwY amount due to banks abroad 海外银行同业的存款
Qp{{O jD amount due to holding companies 控股公司存款
~~>D=~B0' amount due to local banks 本港银行同业的存款
>YD?
pDPb/ amount due to outport banks 外埠银行同业的存款
" MlY G6 amount for note issue 发行纸币的款额
ptX;-'j( amount of bond 担保契据的款额
1XwbsKQ} amount of consideration 代价款额
,b 2Cl[ amount of contribution 供款数额
FLi)EgZXt amount of indebtedness 负债款额
M,NYF`;a amount of principal of the loan 贷款本金额
ZE4~rq/W amount of rates chargeable 应征差饷数额
mlX^ 5h ' amount of share capital 股本额
i :@00)V{, amount of sums assured 承保款额
-(~CZ amount of variation 变动幅度
K
o,O!T. amount of vote 拨款数额
X5=Dc+ amount payable 应付款额
]5 B5J amount receivable 应收款额
Qb/qUUQO;0 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
FhW\23OC analysis 分析
5v8_ji#l[ ancillary risk 附属风险
4h?[NOA" annual account 周年帐目；周年帐目报表；年度决算；年结
9= Y-w s annual accounting date 年结日期
@99@do |C annual allowance 每年免税额；年积金；年度津贴；年津
~p^6 annual balance 年度余额
:+; U W
\ annual disposable income 每年可动用收入
|R DPx6!V annual estimates 周年预算
{Dq f.w>t annual fee 年费
N _Yop annual general meeting 周年大会
sFMSH :5z annual growth rate 年增率；每年增长率
Wcw$
Zv annual long-term supplement 长期个案每年补助金
_z~|* 7 @ annual pensionable emolument 可供计算退休金的年薪
B_nim[72 annual report 年报
| M4_@P Annual Report on the Consumer Price Index 《消费物价指数年报》
9>%ti&_-jt annual return 周年报表；周年申报表；每年报税表格
GVe[ )R Annual Return Rules 《周年报表规则》
u1( `^^Ml annual review of consumer prices 每年消费物价回顾
y?;&(Tcbt8 annual roll-forward basis 逐年延展方式
eA4@)6W P( annual salary 年薪
an= 8['X annual statement 年度报表；年度决算表
b<NI6z8\ 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
3 `$- annuitant 年金受益人
K'Wg_ih A annuity 年金
p8frSrcU annuity contract 年金合约
*ax$R6a#X annuity on human life 人寿年金
&+Xj%x.] antecedent debt 先前的债项
_|`S9Nms ante-dated cheque 倒填日期支票
, )|nxX anticipated expenditure 预期开支
V'^Hn?1^ anticipated net profit 预期纯利
D!+d]A[r anticipated revenue 预期收入
.sgP3Ah anti-inflation measure 反通货膨胀措施
.e~17}Ka} anti-inflationary stance 反通货膨胀立场
ESft:3xyw apparent deficit 表面赤字
]:8:|*w apparent financial solvency 表面偿债能力
*v_+a: apparent partner 表面合伙人
cE$ 7CSR application for personal assessment 个人入息课税申请书
0ERA(=w5 application of fund 资金应用
jI aAx_ application to release as liquidator and to destruct the books of accounts and documents
Z~CL|= 申请免除清盘人职务及毁灭帐簿与文件
s,)Z8H appointed actuary 委任精算师
9s7sn*aB#5 appointed auditor 委任核数师；委任审计师
*shE-w ;C appointed trustee 委任的受托人
s sUWr=mD appointer 委任人
-J[*fv@ apportioned pro rata 按比例分摊
)OS^tG[= apportionment 分配；分摊
4[v
% ]g` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
IZoS2^:yw apportionment formula 分摊方程式
N^jQ\|A< apportionment of estate duty 遗产税的分摊
q ^Un,h64t appraisal 估价；评估
v lY83mU. appreciable growth 可观增长
8XI G<Nc appreciable impact 显着影响
&Rdg07e;> appreciable increase 可观增长
HN]roSt~ appreciation 增值；升值
8G gZAu'X appreciation against other currencies 相对其他货币升值
EIPNR:6t appreciation of the exchange value of Hong Kong dollar 港元汇值上升
j}ywdP`a appreciation tax 增值税
Q$^oIFb appropriation 拨款；拨用；拨付
pX `BDYg. appropriation account 拨款帐目
q' fZA; Appropriation Bill 拨款法案
b*&AIiT appropriation-in-aid system 补助拨款办法
,4M7:=g f approved assets 核准资产
Nr8#/H2f approved basket stock 认可一篮子证券
^}fc ]ovV approved budget 核准预算
CB]#`|f approved charitable donation 认可慈善捐款
Q}C)az approved charitable institution 认可慈善机构
:c)N"EJlI2 approved currency 核准货币；认可货币
Fuq ;4UcbL approved estimates 核准预算
dj>zy approved estimates of expenditure 核准开支预算
?S9? ?y/ approved overseas insurer 核准海外保险人
fP# !ywgr% approved overseas trust company 核准海外信托公司
+"Flu.+[' approved pooled investment fund 核准汇集投资基金
""q76cx approved provident fund scheme 认可公积金计划
58 9hfET approved provision 核准拨款
Dukvi;\ approved redeemable share 核准可赎回股份
jfF
approved regional stock 认可地区性证券
!tJQ75Hwv approved retirement scheme 认可退休金计划
7uQiP&v approved subordinated loan 核准附属贷款
N@6+DHt arbitrage 套戥；套汇；套利
BJC$KmGk arbitrageur 套戥者；套汇者
$P
r ji arbitrary amount 临时款项
j1D 1tn arrangement 措施；安排；协定
@K .{o' arrears 欠款
&m[ZpJ9 arrears of pay 欠付薪酬
^,O%E;g^# arrears of revenue 逾期未收税款；逾期未收的帐项
+?y ', Ir articles of association 组织章程；组织细则；组织章程细则
= Lt)15 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
RC?gozBFJ ascertainment of profit 确定利润
>%LZ|*U "Asia Clear" “亚洲结算系统”
AQ+MjS, Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ynY( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Vi1l^ Za Asian Development Fund [ADF] 亚洲发展基金
? i'N 9 /( Asian dollar bond 亚洲美元债券
F#NuZ'U Asian dollar market 亚洲美元市场
t$~CLq5a d Asian dollar rate 亚洲美元利率
NhJ]X cfP8 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
rMr :\M]t Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
j}u b asked price 沽盘；喊价；索价；卖方报价
I(m*% > assessable income 应评税入息
I[nSf]Vm> assessable loss 应评税亏损
!y_4.&C{ assessable profit 应评税利润
x9\z^GU%H assessable value 应评税值
eLF xGZ Z assessed profit 估定利润
u|(;SY assessed value 经评估价值
hvW FzT5 assessment 评税；评定；估价；评税单
r c++c,= assessment number 评税编号；估价编号
Ql>bsr} assessment of additional tax 补加税评税
9B3+$uP assessment of performance 业绩评估；实绩评价
tBU n
KPT Assessor 评税主任
%vn "tp asset price bubbles 资产价格泡沫
KEfN!6 asset-backed securities 具资产保证的证券
Uzh#z eZ`< assets accretion 资产增值
Z;/QB6|% assets and liabilities 资产与负债
Y]!WPJ`f2 assets betterment statement 资产递增表；资产改进表
zD^*->`p assets lending 实物放款；有抵押贷款
Aq 5CF`e{ assets of the company passing on the death 死者去世时转移的公司资产
R ?62g H assets pledged as security for liabilities 用作负债抵押的资产
{:;6 * W assets portfolio 资产投资组合
OTe h8h assets price 资产价格
( fNG51h! assets quality 资产质素
qkXnpv assets realization 资产变现
l(A)G d5> assets refinancing arrangement 资产再集资安排
<=nOyT9 assets securitization 资产证券化
2 o)8 'Lp assets situated outside Hong Kong 在香港以外地方的资产
d)>b/0CZ assets stripping 削减资产；拆卖资产
fM/~k>wl assets value 资产值
L0\~ K~q assignee 承让人
x qSoE[<v assignment 转让；转让书；转让契
5]f6YlJZ assignment of interest 权益转让
L`3;9r O assignment of letters patent and trade mark 专利证书及商标转让
p C^=?!:U assignment of property 物业转让；物业转让书
Phq"A[4=O assignment right 转让权
DyPHQ}G assignor 转让人
GBYeiEgZh associate 有联系的人；有关连人士；相联者；合伙人；联系人
:MaP5 8dhh Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
y:',)f } associate member 附属会员
<>v=jH|L associated body corporate 相联法人团体
$ U=j<^R}a associated company 相联公司；联属公司
l"zwH associated corporation 相联法团
D?.H|% Association of Chartered Certified Accountants [ACCA] [United Kingdom]
F:7 d}Jx 公认会计师公会〔英国〕
43.Q);4 Association of Futures Exchange Brokers 香港期货经纪协会
jhR`%aH4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>\?RYy,s$ association of underwriters 承保人组织
\X2r? assumption of control 接管
icK>| assurance 担保；保险；转易；转易书
0?o<cC 1Z assurance of interest 权益的转易
P9
w);jp; at 19XX price 按一九ＸＸ年价格计算
sEymwpm9 at a discount 按赔价计算；按贴水价格计算；打折扣
c/ l T S at a premium 按溢价计算；按升水价格计算
T{So 2@_& at call 通知付款；按通知
yQcIfl]f at constant market price 按固定市价计算
#fx>{ vzH at constant price 按固定价格计算
CSwPL>tUV at cost 按成本计算
1 ,7 at current market price 按当时市价计算；按现时市价计算
A('o &H at current price 按当时价格计算；按现时价格计算
3*zywcT H at factor cost 按要素成本计算；按生产要素成本计算
Lm8uN? at money-of-the-day price 按付款当日价格计算
tdsfCvF= a at or better 按指定或较佳价位〔买卖指令〕
?WP *At0 at par 按面值计算；平价
sTS/ ]"l at sight 见票即付
D_q"|D$SB at the close 按收市盘
}Y"vUl_I2 at the opening 按开市盘
G \z5Ue* attestation 见证；见证条款
8kLHQ0pmu at-the-money option 平价期权
Hp>_:2O8s attorney 受权人；受托代表人
-K (>uV!? attornment 新拥有人承认书
w2SN=X~# attributable profit 可归属利润
Z'UhJu D5 attributable share value 可归属股份价值
}Uu#N H Auckland Stock Exchange 奥克兰证券交易所
hnimd~E52k auction 拍卖
g4 3(N!@g auctioneer 拍卖商
+'/C(5y)0X audit 审计；核数
~ <36vs k Audit Commission 审计署
I@oSRB Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
WF_ v>g:g 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
gNJdP!(t audit review 帐目审查
!bIE% cq Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
B [IWgvB(e audited account 审计帐目；经审计的帐目
!]3kFWs audited annual account 经审计的周年帐目
MTip4L W9 audited balance sheet 经审计的资产负债表
RnSll- auditor 核数师；核数主任；审计师
b kuJN% auditor's certificate 核数师证明书；审计师证明书
^[&,MQU{7 auditor's report 核数师报告；审计师报告
Wl7S<>hg4 Aussie bond 澳元债券
Q?V+
0 J austerity budget 紧缩预算
*/HW]x|?V~ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
|~o0 -: 'C Australia All Ordinaries Index 澳洲所有普通股票指数
I! # WXK Australian Dollar [AUD] 澳元
v|MT^. Australian Options Market 澳大利亚期权市场
Cg(&WJw(ep Australian Securities Commission 澳洲证券事务监察委员会
sd %m{P2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Bg[_MDWc-P Australian Stock Exchange 澳大利亚证券交易所
J4x|Af p Austrian Schilling [ATS] 奥地利先令
hSz_e authentication 认证；鉴证
uPy5 < c authority to purchase 委托购买证；委购书
_T_6Yl&cf) authorization 认可；核准；授权；授权书
388vdF authorization by direction 指示授权
AJ3%Z$JJ;s authorization by instruction 指令授权
6zi 5 #2 3 authorization by warrant 令状授权
(tyky&$! authorization of unit trust 单位信托的认可
GExr] 2r authorized agent 指定代理人
kl1/ ( authorized capital 法定资本
;|`< B7xf authorized clerk 出市员
^xgqs $`7 authorized dealer 认可交易商
S5kD|kJ authorized financial institution 认可财务机构
R^mkQb>m. authorized fund 认可基金
"G^TA:O:= authorized fund house 获授权的基金公司；认可基金公司
|/ji'Bh authorized institution 认可机构
t3AmXx authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nu)YN1
* authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
6L;]5)# authorized insurer 获授权保险人；获认可承保人
*aJO5 &w<T authorized investment 特准投资项目
|e<$ authorized person 获授权人
9 p,O>I authorized representative 获授权代表
T^F83Py< authorized share capital 法定股本
S['cX ~ automated quotation system 自动报价系统
_K&Hiz/' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
qRR%aJ/ 自动交易系统〔香港期货交易所有限公司〕
dBwoAq`' automatic adjustment mechanism 自动调整机制
%LM6=nt automatic adjustment system 自动调整系统
L?Ys(a"k Automatic Clearing House 自动票据交换所
~MP |L?my automatic exchange rates accumulation system 自动化汇率累集系统
;%Px~g Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
NG`Y{QT6N automatic teller machine [ATM] 自动柜员机
K$:+]fJK autopay 自动转帐
^i r)z@P?V available assets 可用资产
O c.fvP^ZD available fiscal reserve 现存财政储备
N~0ih T G5 available profit 可用利润
za+)2/
`L Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
G[*z,2Kb> average 平均；平均数；海损
7l ,f average basic salary 平均基本薪金
f[
2PAz average consumer expenditure 平均消费开支；一般消费开支
)dFPfu&HL average cost 平均成本
*Vm X. average cost of land production 增辟土地平均成本
+h Ks average daily turnover 平均每日成交额
`!spi=f average daily wage rate 平均每日工资率
=av0a ! average expenditure pattern 平均开支模式
;l1.jQh average growth rate 平均增长率
8rx|7 average net fixed assets 固定资产平均净值
as'yYn8 average of relatives 相对价格平均数
rW090Py average price 平均价格
Bd7 B\zM average propensity to consume 平均消费倾向；一般消费倾向
^BM !TQ%! average propensity to save 平均储蓄倾向；一般储蓄倾向
TtF+ ~K average rate 平均率
lT*@f39~g average revenue 平均收入；平均收益
][b|^V average stock 平均库存；平均存货
|N^"?bSt average yearly rent 平均年租
Qwt0~9n( avoidance of double taxation 避免双重课税
h@Jg9AM avoidance of tax 避税
