A:
pIPjTQ?cq A share Ａ股；甲类股份
gu1n0N`b abatement of tax 减税；减扣免税额
!N/?b^y ABN AMRO Bank N.V. 荷兰银行
u& '&E
above-the-line expenditure 线上项目支出；经常预算支出
= j@8/ above-the-line receipt 线上项目收入；经常预算收入
K,!f7KKo ABSA Asia Limited 南非联合亚洲有限公司
[9Hrpo]tU: absolute change 绝对数值变更
o}Zl/&( absolute expenditure 实际开支
u"(2Xer absolute guideline figure 绝对准则数字
zX8{( absolute interest 绝对权益
zomg$@j absolute order of discharge 绝对破产解除令
;(s.G-9S absolute profit margin 绝对利润幅度
} <q=Z q+ absolute value 实值；绝对值
lWFm>DiLY absolutely vested interest 绝对既得权益
3V/f-l] X/ absorbed cost 已吸收成本；已分摊成本
kZQ$Iv+^( absorption 吸收；分摊；合并
.VkLF6 absorption rate 吸收率；摊配率；分摊率
zc1~ q ACB Finance Limited 亚洲商业财务有限公司
f.RwV+lq acceptable form of reciprocity 合理的互惠条件
85](,YYz acceptable rate 适当利率；适当汇率
{ /Gm|*e{ acceptance agreement 承兑协议
W|6.gN] acceptance for honour 参加承兑
lAAP V acceptor 承兑人；接受人；受票人
^3nB2G.ax acceptor for honour 参加承兑人
6M bMAh5> accident insurance 意外保险
OKCX>'j:S Accident Insurance Association of Hong Kong 香港意外保险公会
[ZETyM` accident insurance scheme 意外保险计划
( N{ accident year basis 意外年度基准
,-.=]r/s accommodation 通融；贷款
[[Usrbf accommodation bill 通融票据；空头票据
9!wm` 'G8 accommodation party 汇票代发人
?Q6ZZQ~ account balance 帐户余额；帐户结余
}9?fb[] account book 帐簿
.-: 6L2 account collected in advance 预收款项
?D]T| =EZY account current book 往来帐簿
#Y>d@ account of after-acquired property 事后取得的财产报告
w*AXD!} account of defaulter 拖欠帐目
e{,[\7nF account payable 应付帐款
BBsZPJ5 account payee only [A/C payee only] 只可转帐；存入收款人帐户
LESF *rh= account receivable 应收帐款
L\^H#:?t account receivable report 应收帐款报表
Ec['k&*7, account statement 结单；帐单；会计财务报表
3M{b:|3/q account title 帐户名称；会计科目
Y0 nuwX*{ accountant's report 会计师报告
SFa^$w Accountant's Report Rules 会计师报告规则
jqy?Od ) accounting and auditing procedure 会计与审计程序；会计与核数程序
N-GQ\& Accounting Arrangements 《会计安排》
RH<C:!F^ accounting basis 会计基础
nb|"dK| accounting by Official Receiver 破产管理署署长呈交的帐目
hN_,Vyf Accounting Circular 《会计通告》
D 3}e{J8 accounting class 会计类别
|Vc:o_n7 accounting date 记帐日期；会计结算日期
u=6{P(5$j accounting for money 款项核算
g$S<_$Iey Accounting Officer 会计主任
U=UnE"h accounting period 会计报告期；会计期
Xu\2 2/Co accounting policy 会计政策；会计方针
LW P&Si*j accounting practice 会计惯例
q8vRUlf accounting principle 会计准则
[>f4&yY accounting record 会计记录
XcQ' ( accounting report 会计报告
!O#NP! Accounting Services Branch [Treasury] 会计事务部〔库务署〕
9rQpKq:#
E Accounting Society of China 中国会计学会
Q"H1(kG| accounting statement 会计报表
|p+ x M accounting system 会计制度；会计系统
W$Zc;KRz$0 accounting transaction 会计事项；帐务交易
LL =nMoS accounting treatment 会计处理
Jx= v6==7 accounting year 会计年度
"a >a
"Ei accretion 增值；添加
6b#J!:? accrual 应计项目；应累算数目
610hw376B accrual basis 应计制；权责发生制
oN BYJ]t accrual basis accounting 应计制会计；权责发生制会计
g/m%A2M&aH accrue 应累算；应计
,h$j%->U accrued benefit 应累算利益
]6EXaf# accrued charges 应计费用
4kQL\Ld#E% accrued cumulative preference share dividend 应累算的累积优先股股息
dDla?)F accrued expenses 应累算费用
w~=@+U $f accrued interest payable 应付利息；应计未付利息
t2vo;,^euL accrued interest receivable 应收利息；应计未收利息
%Tv^BYQAZ accrued right 累算权益
[Kj L` accruing profit 应累算的利润
@g'SH:} accumulated fiscal reserve 累积财政储备
@y`7csb p accumulated profit 累积利润；滚存溢利
=9vmRh? 8 accumulated reserve 累积储备
~0@+8%^>; accumulation of surplus income 累积收益盈余
T1r^.;I: acquired assets 既得资产
Fh$Xcz~i acquisition 收购；购置；取得
EYF]&+ 9 acquisition cost 购置成本
kT6 EHuB acquisition expenses 购置费用
})}-K7v1+ acquisition of 100% interest 收购全部股权
WD5ulm?91| acquisition of control 取得控制权
T Jp0^&Q acquisition of fixed assets 购置固定资产
:j0r~*z- acquisition of shell “买壳”
(s.S
n(E acquisition price 收购价
{p Nf& ' act of God 天灾
9}6^5f ?| acting partner 执事合伙人
=2[U4<d!R active market 买卖活跃的市场；交投畅旺的市场；旺市
yasKU6^R' active partner 积极参与的合伙人
gT6@0ANq active trading 交投活跃
.EUOKPK4W actual circulation 实际流通
YG6K vc6T actual cost 实际成本
0UT2sM$ actual expenditure 实际开支；实际支出
y:8*!}fR actual income 实际入息；实际收入；实际收益
.J3Dk=/ actual market 现货市场
{ CR'Z0 actual price 现货价；实际价格
.4 wp actual profit 实际利润
)7Ed }6% actual quotation 实盘；实际价位；实际报价
7|Tu@0XXA actual year basis 按实际年度计算
JR j%d&^} actuals 实货
8o;9=.<<~u actuarial investigation 精算调查
X`k[ J6 actuarial principle 精算原则
u)fmXoQ actuarial report 精算师报告
!]k $a Actuarial Society of Hong Kong 香港精算学会
`&yUU 2W actuarial valuation 精算师估值
O Vm
$ actuary 精算师
pJE317 p' ad referendum agreement 暂定协议；有待覆核的协定
U ]6 Hml;l ad valorem duty 从价税；按值征税
yegT KoY ad valorem duty system 从价税制
B[0XzV]Z ad valorem fee 从价费
%%w]-`^h, ad valorem tariff 从价关税
3q.O^`y FU additional allowance 额外免税额
L_YVe(dT additional amount for unexpired risk 未过期风险的额外款额
(9J,Qs[; additional assessable profit 补加应评税利润
c Ed!t6Z additional assessment 补加评税
]='E&=nc additional commitment 额外承担
{<- BU[H additional commitment vote 额外承担拨款
6"W~%FSJX additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
43Yav+G(+ additional dependent parent allowance 供养父母额外免税额
'L2M
W additional provision 额外拨款
}$ Am;%?p additional stamp duty 附加印花税
:d<;h:^_ additional tax 补加税罚款；补加税款
217KJ~)' Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$h-5PwHp adjudged bankrupt 被裁定破产
bG0t7~!{E adjudicated bankrupt 裁定破产人
#` mo5 adjudication fee 裁定费；评定印花税额手续费；评估契据费
pc w^W
adjudication of bankruptcy 裁定破产；宣告破产
|mfQmFF adjudication of insolvency 裁定无力偿还债务
"3v[\M3 adjusted actual 经调整的实数；调整后的实数
98os4}r adjusted current assets 经调整的流动资产；调整后的流动资产
y3K9r f adjusted figure 经调整的数字；调整后的数额
MD ,}-m adjusted liabilities 经调整的负债；调整后的负债
)[>b7K$f adjusted loss 经调整的亏损；调整后的亏损
8 ]N+V: 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
B{SzC=4f} adjusted profit 经调整的利润；调整后的利润
G8lR_gD"! adjusted surplus 经调整的盈余额；调整后的盈余额
~Cj55S+ adjusted value 经调整的价值；调整后的价值
V(Ps6jR"BS adjustment 调整；修订；理算〔保险〕
rQbL86+ adjustment centre 调剂中心
t,.MtU>K@ adjustment lag 调整过程的时间差距；调整时差
$Rsf`*0- adjustment mechanism 调整机制
hb "t8_--c adjustment of loss 亏损调整
gC#PqK~ adjustment process 调整过程；调整程序
xh\{ dUPA adjustment range 调整幅度
Y$ ;C@I administered exchange rate 受管制汇率
KFd "JtPg Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
h&Ehp administration expenses 行政费用
Q- %Q7n'c administration fee 手续费；行政费
^Q]*CU+C administration in bankruptcy 破产管理
s45Y8!c administration order 遗产管理令
Yo
c N@s administrator 管理人；遗产管理人
#s1O(rLRl administrator of the estate 遗产管理人
_{o=I?+] admission of debt 债项承认书
N(@'L43$V admission of proof 接纳债权证明
Dm6}$v'0 advance 放贷款项；垫付款项；预支款项；预付款项
yk9|H)-z advance account 暂支帐目；预付款帐户
.Mw'P\ GtM advance compensation 预付补偿金
u|7d_3 :: advance from shareholder 股东垫款
i=- zaboo advance pending reimbursement 预支以待日后付还
4XDR? KUM advanced economy 先进经济体系
k|,pj^ advancement 预付；预付财产
2@o _7w98 advances warrant 垫款令
PqIGc advancing 贷出
H>[1D H#b adverse balance 逆差
85l 1 adverse exchange 逆汇
n~l )7_G advertisement addressed to shareholders 在报章刊登的致股东通告
DEaO= p| advice for collection 托收通知书
*lg1iP{] advice of drawing 提款通知书；汇票通知书
Zg|z\ VR advice of payment 付款通知
Z^>[{|lIA Advisory Committee [Securities and Futures Commission]
,ORZ tj 谘询委员会〔证券及期货事务监察委员会〕
&2{ h]V6 Advisory Committee on Diversification 经济多元化谘询委员会
U6 "U^ affidavit 誓章；遗产申报誓章
c@:r\ ] affidavit of no receipt 述明无收款的誓章
WJZW5
Xt affiliate 联号；联营公司；附属公司
mk1;22o{TX affiliated company 附属公司；联号；联营公司
H>e?FDs0*R affirmation [estate duty] 非宗教式宣誓〔遗产税〕
UcDJ%vI affordability 负担能力
[K[tL|EK African Development Bank [AfDB] 非洲开发银行
~<3qsA.. after-acquired property 事后取得的财产
4em7PmT after-hours dealing 市后交易
vfJ}t#%UH after-tax profit 税后盈利；税后利润；税后溢利
8 f % @ agency agreement 代理协议
=V1k'XJ agency expenses 代理机构的开支
S'HM|& agency fee 代理费
]YZ+/:#U7 Agency Law 《代理法》
_tL*sA>[~) agent 代理人；承销人
=eSG7QfS agent of company 公司代理人
7Rj!vj/ agent's fee 代理人费；经纪费
,*r"cmz aggregate 总计；总数；总体数字
*~fZ9EkD aggregate amount 总款额；总额
|^Z1 D TAw aggregate assets and liabilities 总体资产与负债
<oPo?r|oM| aggregate at constant price 按固定价格计算的总体数字
VY@uQ#&A aggregate demand 总需求
x mTa$tR+ aggregate gross position 总持仓量
N<: 5 r aggregate limit 总限额
*J?QXsg aggregate of salaries tax 合计薪俸税
d5]9FIj aggregate performance 总体表现；总体业绩
Y*O7lZuF% aggregate supply 总体供应
S)z
jfJR aggregate surplus 总盈余
,:QG%Et aggregate total 整体总额
[b J/$A aggregate value 总值；合计价值
e%j+,)Ry aggregated basis 合计基准
: KZI+ aggregated net chargeable income 合计应课税入息实额
;k/y[ x} aggregation 合并计算；合计；总和
^v3ytS aggregation of incomes of husband and wife 夫妇入息合并计算
)ye[R^!} aggregation of property 财产的总和
tsU.c"^n agio 差价；贴水
+GgWd=X.Y 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》
\*!?\Ko`W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
Xcicq ywe? 《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》
X_|8CD-@6 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P@p(Y2&~g 《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》
C+, ;hj Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
#18H
Z4N 《香港政府和大韩民国政府关于相互促进和保护投资协定》
m1VyYG agreement for a settlement 授产协议
,Vt7Kiu agreement for assignment 转让协议
' G -]> agreement for sale 售卖协议；买卖协议
a |32Pn agreement for sale and purchase 买卖协议
Rs{L agreement for the payment of interest 支付利息协议
Qwk agreement for the repayment of money 还款协议
gCgMmD=AZ agreement of reinsurance 再保险协议
18Vtk"j Agricultural Bank of China 中国农业银行
>c\'4M8Cz air passenger departure tax 飞机乘客离境税
OAR1u} Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
_+%-WFS| airport tax 机场税
xg'z_W alcohol duty 酒精税
E$34myOVf alienation 让与；让渡；转让
iquB ]z' alimony 生活费；赡养费
ss% ahs All Ordinaries Index [AOI] 所有普通股指数
ji o1 #& all risks 全险；综合险
p(%7|' All Sales Record for Stock Market 《股票市场成交报告》
RqXcL,,9 Allied Capital Resources Limited 新联财务有限公司
1a| q&L`o all-items index [Consumer Price Index] 总指数〔消费物价指数〕
4< 70mUnt allocation letter 拨款信件
5P
-IZ8~$ allocation of fund 分配款项；预留款项
U{RW=sYB~9 allocation of profit 利润分配；溢利分配
IQoz8!guh: allocation warrant 拨款令
85m[^WGyh allotment 分配；配股
j.sxyW?3 allotment notice 股份配售通知；配股通知
$/5Jc[Ow allotment of shares 股份分配
y VUA7 IY allowable 可获宽免；免税的
i15uHl allowable business loss 可扣除的营业亏损
7NMQUN7k ' allowable expenses 可扣税的支出
- P1OD)B allowance 免税额；津贴；备抵；准备金
8Cs)_bj#! allowance for debts 债项的免税额
q 0.+ F4 allowance for depreciation by wear and tear 耗损折旧免税额
{IYfq)c allowance for funeral expenses 殡殓费的免税额
gf2l19aP allowance for inflation 为通货膨胀而预留的款项；通胀准备金
@YMef `T: allowance for repairs and outgoings 修葺及支出方面的免税额
nu}$wLM allowance to debtor 给债务人的津贴
P Nd]Xmv) alteration of capital 资本更改
O!lZ%j@% alternate trustee 候补受托人
<O ?iJ =$ amalgamation 合并
m-dne/%_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@ _U]U ambit of charges 征税范围；收费范围
MJV)|
2C amended valuation 经修订的估值
e4y d n American Commodities Exchange 美国商品交易所
2+TCFp v American Express Bank Limited 美国运通银行
@~U: |h American Stock Exchange 美国证券交易所
92W vD amortization 摊销
>1,.4)k%K amount due from banks 存放银行同业的款项
XN5EZ# amount due from banks abroad 存放海外银行同业的款项
?&_ -,\t amount due from holding companies 控股公司欠款
CK 3]]{ amount due from local banks 存放本港银行同业的款项
EJ.oq*W!*J amount due to banks 银行同业的存款
VD;Ot<% amount due to banks abroad 海外银行同业的存款
V2,54YE amount due to holding companies 控股公司存款
U voX\ amount due to local banks 本港银行同业的存款
wRgmw
4 amount due to outport banks 外埠银行同业的存款
-f#0$Z/0 amount for note issue 发行纸币的款额
"8&pT^ amount of bond 担保契据的款额
2w'Q9&1~ amount of consideration 代价款额
0_}OKn)J amount of contribution 供款数额
M3o dyO( amount of indebtedness 负债款额
BZ">N amount of principal of the loan 贷款本金额
@R_a'v- amount of rates chargeable 应征差饷数额
sk\U[#ohH amount of share capital 股本额
CuR\JKdRo amount of sums assured 承保款额
]IoJ(4f amount of variation 变动幅度
'+?AaR&p? amount of vote 拨款数额
?!U=S=8 amount payable 应付款额
e ,/I}W amount receivable 应收款额
u&/q7EBfP Amsterdam Stock Exchange 阿姆斯特丹证券交易所
l{>fma]7 analysis 分析
Uy5IvG;O+ ancillary risk 附属风险
=zDU !< U annual account 周年帐目；周年帐目报表；年度决算；年结
@ JZ I annual accounting date 年结日期
z~L''X7g annual allowance 每年免税额；年积金；年度津贴；年津
Al09R,I; annual balance 年度余额
C$vKRg\o annual disposable income 每年可动用收入
A `T VV annual estimates 周年预算
{2vk< annual fee 年费
lTv I;zy annual general meeting 周年大会
,3.E]_3 xX annual growth rate 年增率；每年增长率
L)a8W
annual long-term supplement 长期个案每年补助金
OKNA36cU' annual pensionable emolument 可供计算退休金的年薪
YFv/t=` annual report 年报
jA$g0> Annual Report on the Consumer Price Index 《消费物价指数年报》
s:7^R-"
annual return 周年报表；周年申报表；每年报税表格
Q zPq^ Annual Return Rules 《周年报表规则》
U[*VNJSp annual review of consumer prices 每年消费物价回顾
F^ 7qLvh annual roll-forward basis 逐年延展方式
K~H)XJFF annual salary 年薪
a*$t o/^r annual statement 年度报表；年度决算表
m v O!Y 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
}=z_3JfO annuitant 年金受益人
g34<0%6jd annuity 年金
{E -.W"t4 annuity contract 年金合约
"X T7;! annuity on human life 人寿年金
]|it&4l antecedent debt 先前的债项
uM h[Ht^. ante-dated cheque 倒填日期支票
V%8?f, anticipated expenditure 预期开支
J0*hJ-/u anticipated net profit 预期纯利
iZ<^p1i anticipated revenue 预期收入
"CLoM\M) anti-inflation measure 反通货膨胀措施
ym9Z:2g
anti-inflationary stance 反通货膨胀立场
p~6/+ap apparent deficit 表面赤字
"+/%s#& apparent financial solvency 表面偿债能力
?:vp3f# apparent partner 表面合伙人
9un]}7^ application for personal assessment 个人入息课税申请书
n$
$^(-g@) application of fund 资金应用
lqn7$ application to release as liquidator and to destruct the books of accounts and documents
B8U tD 申请免除清盘人职务及毁灭帐簿与文件
5ppOG_ appointed actuary 委任精算师
'MRvH
lCM appointed auditor 委任核数师；委任审计师
$}_N379& appointed trustee 委任的受托人
bXF> {%(}E appointer 委任人
Oi AZA< apportioned pro rata 按比例分摊
-$**/~0zU apportionment 分配；分摊
U`N|pPe:w Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
AD#]PSB apportionment formula 分摊方程式
!O6e,l apportionment of estate duty 遗产税的分摊
'9c`[^ appraisal 估价；评估
^E\{&ka Up appreciable growth 可观增长
Qz\yoI8JA, appreciable impact 显着影响
( NWT/yBx appreciable increase 可观增长
L`;p.L
Bs_ appreciation 增值；升值
3 XF.$=@ appreciation against other currencies 相对其他货币升值
I_6NY,dF appreciation of the exchange value of Hong Kong dollar 港元汇值上升
gyj.M`+y appreciation tax 增值税
y=g9 wO appropriation 拨款；拨用；拨付
Z"#eN(v.N appropriation account 拨款帐目
?%%
'G X Appropriation Bill 拨款法案
njeRzX appropriation-in-aid system 补助拨款办法
~qt) r_j W approved assets 核准资产
3:@2gp!tq approved basket stock 认可一篮子证券
Jz7a|pgep approved budget 核准预算
`bT!_ Ru approved charitable donation 认可慈善捐款
7 4Xk^ 8 approved charitable institution 认可慈善机构
wI><kdz approved currency 核准货币；认可货币
UhN16|x approved estimates 核准预算
G6(k wv4 approved estimates of expenditure 核准开支预算
Rt:k4Q approved overseas insurer 核准海外保险人
Yv k
Qh{ approved overseas trust company 核准海外信托公司
[zv>Wlf,% approved pooled investment fund 核准汇集投资基金
!l| v O( approved provident fund scheme 认可公积金计划
2_ M+akqy^ approved provision 核准拨款
rqW[B/a{ approved redeemable share 核准可赎回股份
T P o%zZo approved regional stock 认可地区性证券
3[I; 3=O approved retirement scheme 认可退休金计划
_G%]d$2f` approved subordinated loan 核准附属贷款
H e ABU(o4 arbitrage 套戥；套汇；套利
!>fYD8Ft, arbitrageur 套戥者；套汇者
IhnHNY]<g arbitrary amount 临时款项
LOQo i8j arrangement 措施；安排；协定
c.-h'1 arrears 欠款
j[l6 &eX arrears of pay 欠付薪酬
xFxl9oM." arrears of revenue 逾期未收税款；逾期未收的帐项
WA}<Zme3[ articles of association 组织章程；组织细则；组织章程细则
u$ C@0d Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
=sy>_ ascertainment of profit 确定利润
q9cmtZr m "Asia Clear" “亚洲结算系统”
1{+x >Pv: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Mx< z34(T Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]T|9>o! Asian Development Fund [ADF] 亚洲发展基金
Xou1X$$z Asian dollar bond 亚洲美元债券
[p[nK=&r Asian dollar market 亚洲美元市场
j(^ot001%v Asian dollar rate 亚洲美元利率
(Cjnf
a 2 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
^7M hnA Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
KiW4>@tY asked price 沽盘；喊价；索价；卖方报价
e~R ;
2bk assessable income 应评税入息
.{sKEVK assessable loss 应评税亏损
*z[G+JX assessable profit 应评税利润
AQ n>K{M assessable value 应评税值
Rs _ 0xh assessed profit 估定利润
>dKK [E/[d assessed value 经评估价值
b ~DtaGh assessment 评税；评定；估价；评税单
%pj 6[x`@ assessment number 评税编号；估价编号
0^'A^ assessment of additional tax 补加税评税
u.;zz'| assessment of performance 业绩评估；实绩评价
^kZfE"iE2 Assessor 评税主任
"<o[X ?u asset price bubbles 资产价格泡沫
M
S
3?#b asset-backed securities 具资产保证的证券
+Go(y S assets accretion 资产增值
:$k':0 n assets and liabilities 资产与负债
.N2yn` assets betterment statement 资产递增表；资产改进表
HR)Dz~Obw assets lending 实物放款；有抵押贷款
5\93-e assets of the company passing on the death 死者去世时转移的公司资产
J)1:jieQ assets pledged as security for liabilities 用作负债抵押的资产
lyGQ6zlSn assets portfolio 资产投资组合
79 zFF assets price 资产价格
C
yg e assets quality 资产质素
#o Rm-yDr assets realization 资产变现
)E;+C2G assets refinancing arrangement 资产再集资安排
z ogtIn) assets securitization 资产证券化
Y[%1?CREP assets situated outside Hong Kong 在香港以外地方的资产
HScj
assets stripping 削减资产；拆卖资产
+|}R^x`z assets value 资产值
:g)0-gN assignee 承让人
k. bzh. assignment 转让；转让书；转让契
E)==!T@E assignment of interest 权益转让
v*Tliw`-U assignment of letters patent and trade mark 专利证书及商标转让
hsV+?#I assignment of property 物业转让；物业转让书
) aoB -Lu assignment right 转让权
\zj _6Os assignor 转让人
s_]p 6M associate 有联系的人；有关连人士；相联者；合伙人；联系人
/H#- \r&r Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2|'v[ associate member 附属会员
a*LT < N associated body corporate 相联法人团体
Ynnp gR. associated company 相联公司；联属公司
gcYx-gA} associated corporation 相联法团
csn/h$`- @ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
D'V0b" 公认会计师公会〔英国〕
TDI8L\rr Association of Futures Exchange Brokers 香港期货经纪协会
wMy$T<: Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
m"Y;GzqQl association of underwriters 承保人组织
xml@]N*D#E assumption of control 接管
49f- u assurance 担保；保险；转易；转易书
\s<7!NAE4 assurance of interest 权益的转易
fDc>E +, at 19XX price 按一九ＸＸ年价格计算
'\%c"? at a discount 按赔价计算；按贴水价格计算；打折扣
V:F;Nq%+j at a premium 按溢价计算；按升水价格计算
Xx{ho 4qq at call 通知付款；按通知
w X}N=== at constant market price 按固定市价计算
;\`~M at constant price 按固定价格计算
Enee \!@v at cost 按成本计算
~;St,Fw<< at current market price 按当时市价计算；按现时市价计算
+EJwWDJ!% at current price 按当时价格计算；按现时价格计算
+|.}oL^}G at factor cost 按要素成本计算；按生产要素成本计算
!_ GY\@} at money-of-the-day price 按付款当日价格计算
4)D #kP at or better 按指定或较佳价位〔买卖指令〕
?wE@9 g A at par 按面值计算；平价
Zu(eYH=Q at sight 见票即付
8@%Xd^ at the close 按收市盘
[% chN / at the opening 按开市盘
[c4. E" attestation 见证；见证条款
:V 2"<] at-the-money option 平价期权
`-z djc d attorney 受权人；受托代表人
1xK'1g72 attornment 新拥有人承认书
xt]Z{:. attributable profit 可归属利润
SQ#6~zxl attributable share value 可归属股份价值
d
q=>- ^o Auckland Stock Exchange 奥克兰证券交易所
l@` D;m auction 拍卖
Nf LvK o8 auctioneer 拍卖商
l,uYp"F,ps audit 审计；核数
eeIh }t>[ Audit Commission 审计署
x4v@Kk/ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
N[ 4v6GS 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〕
}HS:3Dt audit review 帐目审查
?]gZg[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
@C)O[&Sk audited account 审计帐目；经审计的帐目
lhg 3
}dW audited annual account 经审计的周年帐目
T! $7:% D audited balance sheet 经审计的资产负债表
zb9^ii$g auditor 核数师；核数主任；审计师
^q6H
=Dl auditor's certificate 核数师证明书；审计师证明书
OJE <2:K auditor's report 核数师报告；审计师报告
0z?b5D; Aussie bond 澳元债券
^}; 4r austerity budget 紧缩预算
0?uX}8w Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
'G6TS l Australia All Ordinaries Index 澳洲所有普通股票指数
`NA[zH,w3 Australian Dollar [AUD] 澳元
Cpaeo0Oq Australian Options Market 澳大利亚期权市场
Vzy]N6QT{ Australian Securities Commission 澳洲证券事务监察委员会
?7-#i C` Australian Society of Certified Practising Accountants 澳洲执业会计师公会
pM~Xh ]/ Australian Stock Exchange 澳大利亚证券交易所
A2' Austrian Schilling [ATS] 奥地利先令
t
K;E&: authentication 认证；鉴证
/=Ug}% . authority to purchase 委托购买证；委购书
Q0 ~5h?V' authorization 认可；核准；授权；授权书
M<JJQh5 authorization by direction 指示授权
q0WW^jwQ authorization by instruction 指令授权
)gdv! authorization by warrant 令状授权
||
?B1 authorization of unit trust 单位信托的认可
5A 1oZ+C# authorized agent 指定代理人
Rs B o\#` authorized capital 法定资本
EQPZV
K/ authorized clerk 出市员
RAKQ+Y"nl authorized dealer 认可交易商
O%v(~&OSl authorized financial institution 认可财务机构
^ )N[x''a authorized fund 认可基金
^&<~6y}U^ authorized fund house 获授权的基金公司；认可基金公司
47I:o9E authorized institution 认可机构
>_M}l @1 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>V(>2eD'S authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
.jMm-vox} authorized insurer 获授权保险人；获认可承保人
mFayU w authorized investment 特准投资项目
]i*q*]x2u authorized person 获授权人
&QE^i%6>\ authorized representative 获授权代表
zF /}s_><* authorized share capital 法定股本
[i[G" %Q automated quotation system 自动报价系统
vZ
4Z+;. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y~1}B_ 自动交易系统〔香港期货交易所有限公司〕
etf ft8 automatic adjustment mechanism 自动调整机制
La%\- o automatic adjustment system 自动调整系统
)DMu`cD Automatic Clearing House 自动票据交换所
?97MW a automatic exchange rates accumulation system 自动化汇率累集系统
DGY# pn Cu Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
yb/<
7 automatic teller machine [ATM] 自动柜员机
W9 y8dw. autopay 自动转帐
Orh5d 7+S available assets 可用资产
uZZ[`PA( available fiscal reserve 现存财政储备
QxnP+U~N available profit 可用利润
3DK^S2\zBm Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
(Wr;:3i average 平均；平均数；海损
Y^LFJB|b4 average basic salary 平均基本薪金
8 DTk<5mW~ average consumer expenditure 平均消费开支；一般消费开支
1W~-C B> average cost 平均成本
`.a L>hf average cost of land production 增辟土地平均成本
F$r8 hj` average daily turnover 平均每日成交额
3sGrX"0D average daily wage rate 平均每日工资率
f[7'kv5S average expenditure pattern 平均开支模式
t^?8Di \ average growth rate 平均增长率
E E?v~6"& average net fixed assets 固定资产平均净值
,2JqX>On>Y average of relatives 相对价格平均数
;0E"4(S.q1 average price 平均价格
qh$D;t1= average propensity to consume 平均消费倾向；一般消费倾向
2BH>TmS average propensity to save 平均储蓄倾向；一般储蓄倾向
sxL;o >{ average rate 平均率
}Sit T\% average revenue 平均收入；平均收益
UTA0B&aB average stock 平均库存；平均存货
QXJ D' c average yearly rent 平均年租
P},S[GaZ avoidance of double taxation 避免双重课税
e"r'z
n avoidance of tax 避税
