A:
h(1o! $EU2 A share Ａ股；甲类股份
:d ,]BB abatement of tax 减税；减扣免税额
-T+7u ABN AMRO Bank N.V. 荷兰银行
kjVJ!R\ above-the-line expenditure 线上项目支出；经常预算支出
=%+O.
above-the-line receipt 线上项目收入；经常预算收入
()+PP}:$A ABSA Asia Limited 南非联合亚洲有限公司
'g7eN@Wh.z absolute change 绝对数值变更
q|_t=YM@ absolute expenditure 实际开支
k}h\RCy%f absolute guideline figure 绝对准则数字
k;W`6:Kjp absolute interest 绝对权益
a } m> absolute order of discharge 绝对破产解除令
n%Df6zQ<@s absolute profit margin 绝对利润幅度
l 6O8:XI absolute value 实值；绝对值
Vim*4^[#L absolutely vested interest 绝对既得权益
@#C Z7~Hn absorbed cost 已吸收成本；已分摊成本
y_e$W3bON, absorption 吸收；分摊；合并
"-HmXw1+t absorption rate 吸收率；摊配率；分摊率
(;.wsz &K ACB Finance Limited 亚洲商业财务有限公司
cN(Toj'` acceptable form of reciprocity 合理的互惠条件
W$bQS!7y acceptable rate 适当利率；适当汇率
p3R: 3E6p acceptance agreement 承兑协议
svTKt%6X acceptance for honour 参加承兑
^^C@W?.z acceptor 承兑人；接受人；受票人
yl' @p 5n acceptor for honour 参加承兑人
(yB)rBh>n accident insurance 意外保险
xG|T_|? Accident Insurance Association of Hong Kong 香港意外保险公会
_ I1:|y accident insurance scheme 意外保险计划
A;\1`_i0 accident year basis 意外年度基准
quGv q"Y> accommodation 通融；贷款
b!J%s accommodation bill 通融票据；空头票据
1#m'u5 L accommodation party 汇票代发人
B=p6p f account balance 帐户余额；帐户结余
q }'ww account book 帐簿
mtunD;_Dek account collected in advance 预收款项
2MQ
Xt K account current book 往来帐簿
bxrT[] account of after-acquired property 事后取得的财产报告
N(W ;\>P account of defaulter 拖欠帐目
`HO_t ek account payable 应付帐款
<g4 [p^A account payee only [A/C payee only] 只可转帐；存入收款人帐户
_>k&M7OU4 account receivable 应收帐款
?0%3~E`l: account receivable report 应收帐款报表
1O{(9nNj account statement 结单；帐单；会计财务报表
8uZM%7kI6+ account title 帐户名称；会计科目
fKYR DGn accountant's report 会计师报告
4,)EG1 Accountant's Report Rules 会计师报告规则
O7of9F~" accounting and auditing procedure 会计与审计程序；会计与核数程序
{#o0vW S> Accounting Arrangements 《会计安排》
p6Ie ?Gg accounting basis 会计基础
-)Zp" accounting by Official Receiver 破产管理署署长呈交的帐目
Uzzt+I wm Accounting Circular 《会计通告》
<QcQ.b accounting class 会计类别
.nG14i7C accounting date 记帐日期；会计结算日期
6J""gyK. accounting for money 款项核算
)5Nj wLs Accounting Officer 会计主任
tzn+
M0' accounting period 会计报告期；会计期
lH#C:n accounting policy 会计政策；会计方针
`E J.L6j$' accounting practice 会计惯例
qjrl$[`X: accounting principle 会计准则
CNkI9>L=W` accounting record 会计记录
(<ZpT%2 accounting report 会计报告
N3rq8Rk Accounting Services Branch [Treasury] 会计事务部〔库务署〕
4J9VdEKk Accounting Society of China 中国会计学会
)4tOTi[ accounting statement 会计报表
Z,Z4Sp accounting system 会计制度；会计系统
>=+: lD accounting transaction 会计事项；帐务交易
`k ]2*$% accounting treatment 会计处理
cKM#0dq accounting year 会计年度
)d$FFTH accretion 增值；添加
&h<\jqN / accrual 应计项目；应累算数目
F).7%YfY accrual basis 应计制；权责发生制
BGOajYD accrual basis accounting 应计制会计；权责发生制会计
uGW!~qAr* accrue 应累算；应计
49?wEm# accrued benefit 应累算利益
0` y*7.Ip accrued charges 应计费用
FJCL K#- accrued cumulative preference share dividend 应累算的累积优先股股息
:I !}ZD+Z accrued expenses 应累算费用
[0M`uf/ u accrued interest payable 应付利息；应计未付利息
oH ] _2[
! accrued interest receivable 应收利息；应计未收利息
L#6!W accrued right 累算权益
^1mnw @04 accruing profit 应累算的利润
N}\%r&KR= accumulated fiscal reserve 累积财政储备
o0}kRL accumulated profit 累积利润；滚存溢利
f]C`]qg accumulated reserve 累积储备
@yj$ accumulation of surplus income 累积收益盈余
KKcajN acquired assets 既得资产
\M U-D,@ acquisition 收购；购置；取得
WM8])}<L acquisition cost 购置成本
dMlJ2\ ]u acquisition expenses 购置费用
&)ED||r, acquisition of 100% interest 收购全部股权
E gD$A!6N8 acquisition of control 取得控制权
.:I^ O[k acquisition of fixed assets 购置固定资产
s$D" acquisition of shell “买壳”
9pMXjsE acquisition price 收购价
pAtt=R,Ht act of God 天灾
]*]#I?&'Hx acting partner 执事合伙人
=!N, {V_ active market 买卖活跃的市场；交投畅旺的市场；旺市
"969F(S$ active partner 积极参与的合伙人
Z(Z$>P&4 active trading 交投活跃
&y&pjo6v1 actual circulation 实际流通
h2P&<gg qX actual cost 实际成本
o5;|14O actual expenditure 实际开支；实际支出
O/b1 ^
Y
actual income 实际入息；实际收入；实际收益
?[#4WH-G actual market 现货市场
m>{I>:sq actual price 现货价；实际价格
1/t yne= m actual profit 实际利润
'(fzznRH actual quotation 实盘；实际价位；实际报价
"%rzL.</ actual year basis 按实际年度计算
m 88(f2Ch actuals 实货
pJo#7rxd6 actuarial investigation 精算调查
[O@U@bD9 actuarial principle 精算原则
me
YSW actuarial report 精算师报告
E@J}(76VS Actuarial Society of Hong Kong 香港精算学会
ZE[NQ8 actuarial valuation 精算师估值
7:'5q]9 actuary 精算师
,:6.Gi)| ad referendum agreement 暂定协议；有待覆核的协定
JE_ GWgwdv ad valorem duty 从价税；按值征税
aHkt K/ ad valorem duty system 从价税制
- ,qGEJ ad valorem fee 从价费
b`fWT:?= ad valorem tariff 从价关税
ys- w0H additional allowance 额外免税额
">v- CSHY additional amount for unexpired risk 未过期风险的额外款额
o\N^Uu additional assessable profit 补加应评税利润
Egi(z9| Pp additional assessment 补加评税
9ePR6WS4 additional commitment 额外承担
r*kz` cJ additional commitment vote 额外承担拨款
^ ~kf o| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
9|l6.$Me/ additional dependent parent allowance 供养父母额外免税额
d04f j/B
additional provision 额外拨款
UWW'[gEP1 additional stamp duty 附加印花税
v`\ CzT additional tax 补加税罚款；补加税款
Mt*eC)~ Yx Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
CuFlI?~8 z adjudged bankrupt 被裁定破产
_ 5/3RN
adjudicated bankrupt 裁定破产人
jP31K{G? adjudication fee 裁定费；评定印花税额手续费；评估契据费
MZ:Ty,pw:O adjudication of bankruptcy 裁定破产；宣告破产
lGXr-K?+Y adjudication of insolvency 裁定无力偿还债务
f3SAK!V+s adjusted actual 经调整的实数；调整后的实数
8E|FFHNK<2 adjusted current assets 经调整的流动资产；调整后的流动资产
Bp/ k{7 adjusted figure 经调整的数字；调整后的数额
bo
&QKK adjusted liabilities 经调整的负债；调整后的负债
4h WFgk adjusted loss 经调整的亏损；调整后的亏损
TUX:[1~Nf[ 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
q22@ZRw adjusted profit 经调整的利润；调整后的利润
H 8A =]Gq adjusted surplus 经调整的盈余额；调整后的盈余额
h3(B7n7 adjusted value 经调整的价值；调整后的价值
us )NgG adjustment 调整；修订；理算〔保险〕
$AF,4Ir-b+ adjustment centre 调剂中心
FPkig`(3 adjustment lag 调整过程的时间差距；调整时差
`{&l
_ adjustment mechanism 调整机制
I#- T/1N adjustment of loss 亏损调整
B*^8kc:)L adjustment process 调整过程；调整程序
e/Y& d9`
I adjustment range 调整幅度
F$HL \y administered exchange rate 受管制汇率
GXwQ
)P5] Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
98I m/v administration expenses 行政费用
SD .c 9 administration fee 手续费；行政费
K_}81|= administration in bankruptcy 破产管理
^:2>I $ administration order 遗产管理令
b4CXif administrator 管理人；遗产管理人
(Eo#oX administrator of the estate 遗产管理人
D6:"k
2 admission of debt 债项承认书
] ZS/9 $ admission of proof 接纳债权证明
P ,bis7X. advance 放贷款项；垫付款项；预支款项；预付款项
1i
7p' advance account 暂支帐目；预付款帐户
]8|peo{ advance compensation 预付补偿金
ar:qCq$\ advance from shareholder 股东垫款
=`t%p1 advance pending reimbursement 预支以待日后付还
\ocC'FmE advanced economy 先进经济体系
U?8X] advancement 预付；预付财产
r?R!/`f advances warrant 垫款令
n:[LsbTk advancing 贷出
7!q.MOYm adverse balance 逆差
ka<rlh<h adverse exchange 逆汇
}q N advertisement addressed to shareholders 在报章刊登的致股东通告
t Z]b0T(e advice for collection 托收通知书
,%]x T>kH advice of drawing 提款通知书；汇票通知书
fH 0&Wc3yC advice of payment 付款通知
WZf}1.Mh* Advisory Committee [Securities and Futures Commission]
`_E@cZ4 谘询委员会〔证券及期货事务监察委员会〕
fYzZW Advisory Committee on Diversification 经济多元化谘询委员会
,,~|o3cfq affidavit 誓章；遗产申报誓章
Zrp9`~_g<! affidavit of no receipt 述明无收款的誓章
E|ZLz~ affiliate 联号；联营公司；附属公司
+f\r?8s affiliated company 附属公司；联号；联营公司
j12khp? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Wa'm] J affordability 负担能力
r~sQdf African Development Bank [AfDB] 非洲开发银行
!;B^\
8{ after-acquired property 事后取得的财产
KTjf2/ after-hours dealing 市后交易
p}
i5z_tS after-tax profit 税后盈利；税后利润；税后溢利
a WMEo`O% agency agreement 代理协议
3k* U/* agency expenses 代理机构的开支
FQ w@ @ agency fee 代理费
!;.nL-NQ Agency Law 《代理法》
xmwH~UWp agent 代理人；承销人
YCu9dBeVS agent of company 公司代理人
2@a]x( agent's fee 代理人费；经纪费
Hv .C5mo aggregate 总计；总数；总体数字
8EAkM*D w aggregate amount 总款额；总额
?Q/9aqHe; aggregate assets and liabilities 总体资产与负债
0
hS(9y40 aggregate at constant price 按固定价格计算的总体数字
Jc, { n* aggregate demand 总需求
so }Kb3 n aggregate gross position 总持仓量
QW6\~l 4 aggregate limit 总限额
6Ej@;]^^- aggregate of salaries tax 合计薪俸税
xyRZ
v]K1 aggregate performance 总体表现；总体业绩
Z{
b($po aggregate supply 总体供应
84YZT+TEN aggregate surplus 总盈余
gf U!sYZ aggregate total 整体总额
Hh0a\%! aggregate value 总值；合计价值
['_G1_p aggregated basis 合计基准
Hbi2amfBu aggregated net chargeable income 合计应课税入息实额
#AUa'qB t aggregation 合并计算；合计；总和
< c[dpK5c aggregation of incomes of husband and wife 夫妇入息合并计算
'E ~[I"0 aggregation of property 财产的总和
a[Oi agio 差价；贴水
X5wYfN 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》
Wj#Gm Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
5mF"nY&lI 《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》
IQQWp@w#8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
"P {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<N{ x^ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
I :,D:00+ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Wo~#R agreement for a settlement 授产协议
y1+ ~IjY agreement for assignment 转让协议
ee{8C~ agreement for sale 售卖协议；买卖协议
O;~d ao agreement for sale and purchase 买卖协议
Pdw[#X<[` agreement for the payment of interest 支付利息协议
9Sk?tl agreement for the repayment of money 还款协议
-<.b3M h agreement of reinsurance 再保险协议
mqb6 MnK - Agricultural Bank of China 中国农业银行
e$y VV# air passenger departure tax 飞机乘客离境税
~$Pz`amT| Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
{;XO ' airport tax 机场税
aC=D_JJ\ alcohol duty 酒精税
) ]3(ue alienation 让与；让渡；转让
5<KY} alimony 生活费；赡养费
rg{|/ ;imT All Ordinaries Index [AOI] 所有普通股指数
|HMpVT-;j all risks 全险；综合险
Z4@GcdZ All Sales Record for Stock Market 《股票市场成交报告》
*WpDavovyB Allied Capital Resources Limited 新联财务有限公司
i& y bvTl all-items index [Consumer Price Index] 总指数〔消费物价指数〕
(lR9x6yf allocation letter 拨款信件
<X1^w allocation of fund 分配款项；预留款项
"=9kX`(1 y allocation of profit 利润分配；溢利分配
tN:PWj5 allocation warrant 拨款令
q(I`g;MF allotment 分配；配股
%{ToWLb{I allotment notice 股份配售通知；配股通知
9`p|>d!. allotment of shares 股份分配
dS m; e_s allowable 可获宽免；免税的
ULIpb allowable business loss 可扣除的营业亏损
ESt@%7.F allowable expenses 可扣税的支出
Zqnwf allowance 免税额；津贴；备抵；准备金
>g FEA0- allowance for debts 债项的免税额
=g+Rk+ jn allowance for depreciation by wear and tear 耗损折旧免税额
"iY=1F"\R allowance for funeral expenses 殡殓费的免税额
.#ASo!O5q allowance for inflation 为通货膨胀而预留的款项；通胀准备金
hIv8A_>@` allowance for repairs and outgoings 修葺及支出方面的免税额
I,d5Y3mC allowance to debtor 给债务人的津贴
FOx&'dH %@ alteration of capital 资本更改
O$,MdhyX C alternate trustee 候补受托人
>|@ i8?|E amalgamation 合并
~i y]X:U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?#0 |A?U ambit of charges 征税范围；收费范围
0O:')R& amended valuation 经修订的估值
D<d4"*qo American Commodities Exchange 美国商品交易所
O#962\ American Express Bank Limited 美国运通银行
y}t1r |p American Stock Exchange 美国证券交易所
hbg:}R=B< amortization 摊销
$D)Ajd; amount due from banks 存放银行同业的款项
!+# pGSk amount due from banks abroad 存放海外银行同业的款项
J"Z=`I)KON amount due from holding companies 控股公司欠款
p 3*y8g- amount due from local banks 存放本港银行同业的款项
EFNi# D8s amount due to banks 银行同业的存款
I?_YL * amount due to banks abroad 海外银行同业的存款
3.?kxac amount due to holding companies 控股公司存款
@XL5$k[Y amount due to local banks 本港银行同业的存款
ij<6gv~ n" amount due to outport banks 外埠银行同业的存款
c;dMXv amount for note issue 发行纸币的款额
e=m=IVY #W amount of bond 担保契据的款额
F6\Hqv amount of consideration 代价款额
QFtf.")[.
amount of contribution 供款数额
<4|/ AF*> amount of indebtedness 负债款额
oX
#WT amount of principal of the loan 贷款本金额
w( ^
amount of rates chargeable 应征差饷数额
efu'PfZ`& amount of share capital 股本额
n$O[yRMI[ amount of sums assured 承保款额
hPB^|#} amount of variation 变动幅度
<//#0r* amount of vote 拨款数额
d1r IU6 amount payable 应付款额
3pF7} P amount receivable 应收款额
F$k^px Amsterdam Stock Exchange 阿姆斯特丹证券交易所
?'$Yj>R6 analysis 分析
@ysc?4% q ancillary risk 附属风险
LnZC)cL
P/ annual account 周年帐目；周年帐目报表；年度决算；年结
}[>X}"_e annual accounting date 年结日期
U$,W/G}m annual allowance 每年免税额；年积金；年度津贴；年津
Lm{qFu annual balance 年度余额
$)O=3dNbo annual disposable income 每年可动用收入
q&RezHK l annual estimates 周年预算
C6T?D 5 annual fee 年费
T7bD t annual general meeting 周年大会
:7 P/ZC% annual growth rate 年增率；每年增长率
hmQ ;!9 annual long-term supplement 长期个案每年补助金
9_ annual pensionable emolument 可供计算退休金的年薪
+xc1cki_{ annual report 年报
0<";9qN)6 Annual Report on the Consumer Price Index 《消费物价指数年报》
(q]_&% yW annual return 周年报表；周年申报表；每年报税表格
|r%NMw #y Annual Return Rules 《周年报表规则》
t0*,%ge:< annual review of consumer prices 每年消费物价回顾
Oe["4C annual roll-forward basis 逐年延展方式
Fb0r(vQ^ annual salary 年薪
/5$ ;W ' I annual statement 年度报表；年度决算表
/)<x<7FKW 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
ym =7E Y?o annuitant 年金受益人
Ey#7L
M) annuity 年金
[PW\l+i annuity contract 年金合约
%A^V@0K3 annuity on human life 人寿年金
15X.gx antecedent debt 先前的债项
NlG~{rfI ante-dated cheque 倒填日期支票
~ ]_U!r[FA anticipated expenditure 预期开支
Ump$N# anticipated net profit 预期纯利
?;0w 1 anticipated revenue 预期收入
7a_tT; f; anti-inflation measure 反通货膨胀措施
j
LS<S_` anti-inflationary stance 反通货膨胀立场
S 4hv7.A apparent deficit 表面赤字
!5}u \ apparent financial solvency 表面偿债能力
P\lEfsuR apparent partner 表面合伙人
T{:~v+I= application for personal assessment 个人入息课税申请书
$"P[nNW3 application of fund 资金应用
1X pG7 application to release as liquidator and to destruct the books of accounts and documents
n Uy. gAb 申请免除清盘人职务及毁灭帐簿与文件
o#~Lb9`@U appointed actuary 委任精算师
8%ea(|Wjg appointed auditor 委任核数师；委任审计师
(& UQ^ appointed trustee 委任的受托人
F!_8?=| appointer 委任人
``?79 MJ5 apportioned pro rata 按比例分摊
Nm7YH@x*o apportionment 分配；分摊
Z)^1~!w0 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
@?vC4+' apportionment formula 分摊方程式
$~+(si2 apportionment of estate duty 遗产税的分摊
a-bj! Rs appraisal 估价；评估
Pb`Uxv appreciable growth 可观增长
NZoNsNu*C. appreciable impact 显着影响
6D&{+; appreciable increase 可观增长
/f}!G appreciation 增值；升值
QB.QG!@ appreciation against other currencies 相对其他货币升值
H _0F:e appreciation of the exchange value of Hong Kong dollar 港元汇值上升
>_J9D?3S appreciation tax 增值税
SIridZ*% appropriation 拨款；拨用；拨付
$Vp*,oRL appropriation account 拨款帐目
! *eDT4a Appropriation Bill 拨款法案
R0 g^0K. appropriation-in-aid system 补助拨款办法
#=g1V?D approved assets 核准资产
vk0b b3){D approved basket stock 认可一篮子证券
|ns
B'Q approved budget 核准预算
,`
64t'g approved charitable donation 认可慈善捐款
T@%\?=P approved charitable institution 认可慈善机构
?y c{@ | approved currency 核准货币；认可货币
v6M4KC2? approved estimates 核准预算
y<g1q"F approved estimates of expenditure 核准开支预算
MO>9A,&f approved overseas insurer 核准海外保险人
9$?Sts}6& approved overseas trust company 核准海外信托公司
D
0 O^=v| approved pooled investment fund 核准汇集投资基金
Fd86P .Df approved provident fund scheme 认可公积金计划
]?6Pt: N2 approved provision 核准拨款
&.l^> # approved redeemable share 核准可赎回股份
hGy[L3 { approved regional stock 认可地区性证券
KcvstC` approved retirement scheme 认可退休金计划
`+m:@0&L approved subordinated loan 核准附属贷款
y '[VZ$^i arbitrage 套戥；套汇；套利
Gl"|t't( arbitrageur 套戥者；套汇者
N<PDQ arbitrary amount 临时款项
0MI4"< arrangement 措施；安排；协定
.0 Kc|b=w arrears 欠款
Uc;~ q-??# arrears of pay 欠付薪酬
K0YQ b&*k arrears of revenue 逾期未收税款；逾期未收的帐项
m{;j
r< articles of association 组织章程；组织细则；组织章程细则
p9>1a j2a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
`y|_ hb ascertainment of profit 确定利润
j NvDE}' "Asia Clear" “亚洲结算系统”
w *M&@+3I Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%E\zR/ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X- ZZLl# Asian Development Fund [ADF] 亚洲发展基金
V,h}l" Asian dollar bond 亚洲美元债券
I`f5)iF?0 Asian dollar market 亚洲美元市场
\$4 [qG= Asian dollar rate 亚洲美元利率
)_YB8jUR-X Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
o (k{Ed Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
VI Huo, asked price 沽盘；喊价；索价；卖方报价
F[v:&fle assessable income 应评税入息
BW:HKH.k assessable loss 应评税亏损
c'.XC} assessable profit 应评税利润
lvsj4 cT assessable value 应评税值
!-t,r%CG assessed profit 估定利润
Vw|P;LLl` assessed value 经评估价值
M#_ |WL~ assessment 评税；评定；估价；评税单
F8S>L d assessment number 评税编号；估价编号
f {.4# C' assessment of additional tax 补加税评税
q{ [!" , assessment of performance 业绩评估；实绩评价
]|-sZ<?<i Assessor 评税主任
xg}Q~,: asset price bubbles 资产价格泡沫
bksv2@ar asset-backed securities 具资产保证的证券
?I[*{}@n" assets accretion 资产增值
:
eCeJ~&E assets and liabilities 资产与负债
Sv_Nb > assets betterment statement 资产递增表；资产改进表
+Bf?3 5LP assets lending 实物放款；有抵押贷款
1<t J3>Xl assets of the company passing on the death 死者去世时转移的公司资产
i! x>) E assets pledged as security for liabilities 用作负债抵押的资产
en '""
w assets portfolio 资产投资组合
wRvh/{xB assets price 资产价格
=EYWiK77a assets quality 资产质素
z2>LjM)
# assets realization 资产变现
[l3ys assets refinancing arrangement 资产再集资安排
$nb.[si\ assets securitization 资产证券化
gBky ZK assets situated outside Hong Kong 在香港以外地方的资产
.g 3=L assets stripping 削减资产；拆卖资产
&7i&"TNptP assets value 资产值
2t4\L3 assignee 承让人
Mf2F LrAh assignment 转让；转让书；转让契
q 3<kr<SP assignment of interest 权益转让
En:>c assignment of letters patent and trade mark 专利证书及商标转让
6`@b@Kd assignment of property 物业转让；物业转让书
F"bz<{ assignment right 转让权
?j0yT@ G assignor 转让人
oOLey!uZw associate 有联系的人；有关连人士；相联者；合伙人；联系人
=ecLzk" +F Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|r*)U( c` associate member 附属会员
ae2Q^yLA associated body corporate 相联法人团体
lYTQg~aPm associated company 相联公司；联属公司
o{6q>Jm associated corporation 相联法团
\{}dn,?Fv Association of Chartered Certified Accountants [ACCA] [United Kingdom]
N+ak{3 公认会计师公会〔英国〕
8qqN0"{, Association of Futures Exchange Brokers 香港期货经纪协会
vTgx7gP Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
x_ /}R3d association of underwriters 承保人组织
'Oj 1@0*0 assumption of control 接管
TF%Xb>jy[ assurance 担保；保险；转易；转易书
c"v75lW-J assurance of interest 权益的转易
@ 5^nrB at 19XX price 按一九ＸＸ年价格计算
-OSj<m< at a discount 按赔价计算；按贴水价格计算；打折扣
^D N:.qQ at a premium 按溢价计算；按升水价格计算
8L, =E ap at call 通知付款；按通知
FieDESsX> at constant market price 按固定市价计算
jQ,Vs=*H at constant price 按固定价格计算
Kxch.$hc, at cost 按成本计算
V" Z8-u at current market price 按当时市价计算；按现时市价计算
n m<?oI*\ at current price 按当时价格计算；按现时价格计算
~ ;LzTL at factor cost 按要素成本计算；按生产要素成本计算
'f!U[Qatg at money-of-the-day price 按付款当日价格计算
1$8@CT^m at or better 按指定或较佳价位〔买卖指令〕
Z2gWa~dBC at par 按面值计算；平价
{nbT$3=Zt at sight 见票即付
<)p.GAZ at the close 按收市盘
Lo~ ;pv v at the opening 按开市盘
1_<x%>zG attestation 见证；见证条款
59O-"Sc[ at-the-money option 平价期权
+i!5<nn attorney 受权人；受托代表人
Km;}xke6 attornment 新拥有人承认书
R!%nzL@e&` attributable profit 可归属利润
~W [I attributable share value 可归属股份价值
~L"$(^/ Auckland Stock Exchange 奥克兰证券交易所
$'%GB $. auction 拍卖
]
\M+j u auctioneer 拍卖商
@uH!n~QV audit 审计；核数
y-db CYMc Audit Commission 审计署
|)+
SG>- Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Bz<hP*.O 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
ZRG
Cy5Rk audit review 帐目审查
>Jml a~A Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6,A|9UX=` audited account 审计帐目；经审计的帐目
d ?8OY audited annual account 经审计的周年帐目
E`UkL*Q audited balance sheet 经审计的资产负债表
H;
NV?CD auditor 核数师；核数主任；审计师
FDQ=$w}' > auditor's certificate 核数师证明书；审计师证明书
U\p`YZ auditor's report 核数师报告；审计师报告
MzD1sWmK Aussie bond 澳元债券
a(|6)w- austerity budget 紧缩预算
%( 1O jfZc Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~< ?Zj Australia All Ordinaries Index 澳洲所有普通股票指数
T IKkS*$ Australian Dollar [AUD] 澳元
*3H=t$1G} Australian Options Market 澳大利亚期权市场
Z^ :_,aJ? Australian Securities Commission 澳洲证券事务监察委员会
g#=<;X2 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
>I|8yqbfm Australian Stock Exchange 澳大利亚证券交易所
st;iGg Austrian Schilling [ATS] 奥地利先令
B S*79heY authentication 认证；鉴证
$
]s^M=8 authority to purchase 委托购买证；委购书
4AS%^&ah authorization 认可；核准；授权；授权书
>U vP/rp authorization by direction 指示授权
Jv8:GgSg authorization by instruction 指令授权
Z 0fa;%: authorization by warrant 令状授权
AP=h*1udk authorization of unit trust 单位信托的认可
=P]Z "Ok authorized agent 指定代理人
*O
:JECKU authorized capital 法定资本
x
;|HT authorized clerk 出市员
|n/;x$Cb authorized dealer 认可交易商
E{<#h9=> authorized financial institution 认可财务机构
t,?, T~#9 authorized fund 认可基金
q<
XFw-Pv authorized fund house 获授权的基金公司；认可基金公司
1ysfpX{= authorized institution 认可机构
-Cs( 3[ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nzC *mPX8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
uQIPnd(V authorized insurer 获授权保险人；获认可承保人
?> }p'{I authorized investment 特准投资项目
Nvgi&iBh8 authorized person 获授权人
i%-yR DIX authorized representative 获授权代表
Q>, &@ authorized share capital 法定股本
z2iM pZ automated quotation system 自动报价系统
(oG YnN,2 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
}PBm e'kP 自动交易系统〔香港期货交易所有限公司〕
ENZym automatic adjustment mechanism 自动调整机制
c!ZZ MC s automatic adjustment system 自动调整系统
k ( :Bl Automatic Clearing House 自动票据交换所
6G2~'zqPc~ automatic exchange rates accumulation system 自动化汇率累集系统
< D/K[mz- Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
>qo!#vJc
a automatic teller machine [ATM] 自动柜员机
f~ NS{gL* autopay 自动转帐
J8 emz8J available assets 可用资产
N1Vj;- available fiscal reserve 现存财政储备
A0<g8pv available profit 可用利润
$@L;j Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
k|/VNV( =0 average 平均；平均数；海损
/oT~CB.. average basic salary 平均基本薪金
ZAr6RRv ^ average consumer expenditure 平均消费开支；一般消费开支
H~Uf2A)C average cost 平均成本
Sb[>R(0: average cost of land production 增辟土地平均成本
k24I1DlR8 average daily turnover 平均每日成交额
4Y8= average daily wage rate 平均每日工资率
: :>|[ND average expenditure pattern 平均开支模式
X5iD <Lh average growth rate 平均增长率
~JT`q: l-q average net fixed assets 固定资产平均净值
] 0X|_bU average of relatives 相对价格平均数
wH ,PA: average price 平均价格
Pvc)-A average propensity to consume 平均消费倾向；一般消费倾向
gD9CA* average propensity to save 平均储蓄倾向；一般储蓄倾向
5p#0K@`n/ average rate 平均率
ESCN/ocV average revenue 平均收入；平均收益
M t4 average stock 平均库存；平均存货
3Y )&[aj average yearly rent 平均年租
s9ix& m avoidance of double taxation 避免双重课税
nK;d\DO avoidance of tax 避税
