A:
& u[F)| A share Ａ股；甲类股份
&``nD abatement of tax 减税；减扣免税额
|8k^jq ABN AMRO Bank N.V. 荷兰银行
I;_T_m4.q above-the-line expenditure 线上项目支出；经常预算支出
\j)c?1*$ above-the-line receipt 线上项目收入；经常预算收入
$$4flfx ABSA Asia Limited 南非联合亚洲有限公司
BIx *( absolute change 绝对数值变更
8,+T[S absolute expenditure 实际开支
|mWSS'7fI absolute guideline figure 绝对准则数字
j +AZ! $E absolute interest 绝对权益
W6EEC<$JL absolute order of discharge 绝对破产解除令
twldwuN absolute profit margin 绝对利润幅度
Q2)5A& U\ absolute value 实值；绝对值
x7l }u`N4 absolutely vested interest 绝对既得权益
6OC4?#96%' absorbed cost 已吸收成本；已分摊成本
sP@XV/`3L6 absorption 吸收；分摊；合并
8aRmHy"9l absorption rate 吸收率；摊配率；分摊率
Bw`? zd\* ACB Finance Limited 亚洲商业财务有限公司
^_G#JJ\@$ acceptable form of reciprocity 合理的互惠条件
&"tQpw5 acceptable rate 适当利率；适当汇率
ny^uNIRPR acceptance agreement 承兑协议
q |Pebe= acceptance for honour 参加承兑
=w _T{V acceptor 承兑人；接受人；受票人
qa~ju\jm. acceptor for honour 参加承兑人
/#_[{lSr? accident insurance 意外保险
l1 08.ao Accident Insurance Association of Hong Kong 香港意外保险公会
G&wYV[Ln accident insurance scheme 意外保险计划
E) I&? <g accident year basis 意外年度基准
d9e~><bPJ accommodation 通融；贷款
j /T@-7^0 accommodation bill 通融票据；空头票据
1 +M
!EW accommodation party 汇票代发人
|yOIC,5[JW account balance 帐户余额；帐户结余
:|I"Em3R account book 帐簿
y}U'8*, account collected in advance 预收款项
Gk58VODo account current book 往来帐簿
VOATza` account of after-acquired property 事后取得的财产报告
A9DFZZ0 account of defaulter 拖欠帐目
at*DYZBjDB account payable 应付帐款
+dq2}gM account payee only [A/C payee only] 只可转帐；存入收款人帐户
R "t2=3K account receivable 应收帐款
+ ZE"pA^C account receivable report 应收帐款报表
Avljrds+7 account statement 结单；帐单；会计财务报表
zKYN5|17 account title 帐户名称；会计科目
5>1c4u`x accountant's report 会计师报告
<R2SV=]Sq# Accountant's Report Rules 会计师报告规则
i+I.>L/S accounting and auditing procedure 会计与审计程序；会计与核数程序
}L{GwiDMDl Accounting Arrangements 《会计安排》
=.m/ X> accounting basis 会计基础
srImk6YD accounting by Official Receiver 破产管理署署长呈交的帐目
#z_ .! E Accounting Circular 《会计通告》
bccf4EyQ
Y accounting class 会计类别
\:n<&<aVSr accounting date 记帐日期；会计结算日期
ZS_
z accounting for money 款项核算
T|YMU?4 Accounting Officer 会计主任
Z>1yLt@ls accounting period 会计报告期；会计期
98z J?NaD& accounting policy 会计政策；会计方针
UNrO$aX!1' accounting practice 会计惯例
ph2
_P[S' accounting principle 会计准则
4uE /!dT accounting record 会计记录
W Kd:O)J accounting report 会计报告
a)+*Gf7? Accounting Services Branch [Treasury] 会计事务部〔库务署〕
@WKJ7pt`'N Accounting Society of China 中国会计学会
rF?QI*`Y( accounting statement 会计报表
G}WY0FC6 accounting system 会计制度；会计系统
}.=wQ_ accounting transaction 会计事项；帐务交易
1 Sns$t%b accounting treatment 会计处理
XK0lv8( accounting year 会计年度
ESS1 L$y accretion 增值；添加
[* ug:PG accrual 应计项目；应累算数目
?6MUyH]a accrual basis 应计制；权责发生制
KlwB oC/{K accrual basis accounting 应计制会计；权责发生制会计
U?:?NC=1{ accrue 应累算；应计
YZ->ep} accrued benefit 应累算利益
~ /K'n accrued charges 应计费用
{ ux'9SA accrued cumulative preference share dividend 应累算的累积优先股股息
Q? Xqf7y accrued expenses 应累算费用
6k|f]BCL accrued interest payable 应付利息；应计未付利息
01%0u8U accrued interest receivable 应收利息；应计未收利息
xWWVU}fd1 accrued right 累算权益
Neew V=[% accruing profit 应累算的利润
E.x<J.[Y accumulated fiscal reserve 累积财政储备
.36]> 8 accumulated profit 累积利润；滚存溢利
O b |tA accumulated reserve 累积储备
xCu\ jc)2 accumulation of surplus income 累积收益盈余
$D* Yhv!/ acquired assets 既得资产
[XA:pj;rg' acquisition 收购；购置；取得
vcOw `oS acquisition cost 购置成本
r8_MIGM' acquisition expenses 购置费用
l>7?B2^<E acquisition of 100% interest 收购全部股权
Zz T"u1, & acquisition of control 取得控制权
ZZeF1y[q acquisition of fixed assets 购置固定资产
(. $e@k= acquisition of shell “买壳”
r,G gMk acquisition price 收购价
`my\59T act of God 天灾
HI lTt acting partner 执事合伙人
|[/XG2S active market 买卖活跃的市场；交投畅旺的市场；旺市
E hOB+Mc1 active partner 积极参与的合伙人
kL -f@CD active trading 交投活跃
TPi{c_
] actual circulation 实际流通
]#FQde4]5 actual cost 实际成本
s*e1m % actual expenditure 实际开支；实际支出
y(**F8>?xE actual income 实际入息；实际收入；实际收益
Qer}eg`R actual market 现货市场
gp^xl>E actual price 现货价；实际价格
)Y=ti~?M( actual profit 实际利润
=d
JRBl actual quotation 实盘；实际价位；实际报价
~y :?w(GD actual year basis 按实际年度计算
1=jwJv.^/ actuals 实货
#]w BXzu? actuarial investigation 精算调查
~ #P` 7G actuarial principle 精算原则
cMAY8$ actuarial report 精算师报告
=A/$[POr Actuarial Society of Hong Kong 香港精算学会
M nW"ksH actuarial valuation 精算师估值
;'4K g@/ actuary 精算师
}~ga86:n0 ad referendum agreement 暂定协议；有待覆核的协定
#4& <d.aw' ad valorem duty 从价税；按值征税
-D_xA10 ad valorem duty system 从价税制
|f[:mO ad valorem fee 从价费
U;U19[] ad valorem tariff 从价关税
RXhT{Ho(> additional allowance 额外免税额
d]^\qeG^p additional amount for unexpired risk 未过期风险的额外款额
B}d)e_u Lj additional assessable profit 补加应评税利润
XiyL563gh additional assessment 补加评税
, LDdL additional commitment 额外承担
#4^D'r>pJ additional commitment vote 额外承担拨款
>% E= l additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
*iVv(xXgN additional dependent parent allowance 供养父母额外免税额
<TEDs4
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8H{9 additional stamp duty 附加印花税
8-Z|$F" additional tax 补加税罚款；补加税款
>td\PW~ X Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
<IQ}j^u-F adjudged bankrupt 被裁定破产
|
Fk9ME adjudicated bankrupt 裁定破产人
8ao>]5Rs3 adjudication fee 裁定费；评定印花税额手续费；评估契据费
/| [%~`?BM adjudication of bankruptcy 裁定破产；宣告破产
JjBl j e adjudication of insolvency 裁定无力偿还债务
=K6{AmG$ adjusted actual 经调整的实数；调整后的实数
,@@FAL adjusted current assets 经调整的流动资产；调整后的流动资产
%uy?@ e adjusted figure 经调整的数字；调整后的数额
fSm|anuKZe adjusted liabilities 经调整的负债；调整后的负债
X0]5I0YP adjusted loss 经调整的亏损；调整后的亏损
b5UIX Kim 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
g;</ |Z adjusted profit 经调整的利润；调整后的利润
pIvr*UzY adjusted surplus 经调整的盈余额；调整后的盈余额
I oC}0C7 adjusted value 经调整的价值；调整后的价值
_I #a `G adjustment 调整；修订；理算〔保险〕
iaQ3mk# adjustment centre 调剂中心
2NWQiSz adjustment lag 调整过程的时间差距；调整时差
R-BN}ZS adjustment mechanism 调整机制
m)xz_Plc adjustment of loss 亏损调整
!MD uj adjustment process 调整过程；调整程序
l|
QQ adjustment range 调整幅度
20B U;D3 administered exchange rate 受管制汇率
zWq&HBs Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
BGL-lJrG administration expenses 行政费用
\7tJ)[0aF administration fee 手续费；行政费
Jgzg[6 administration in bankruptcy 破产管理
KA]5tVQA administration order 遗产管理令
:stA]JB#
w administrator 管理人；遗产管理人
]iH~ 1 [ administrator of the estate 遗产管理人
MVe4[< admission of debt 债项承认书
\yA*)X+ admission of proof 接纳债权证明
SQ I =D8 advance 放贷款项；垫付款项；预支款项；预付款项
{'q(a4 advance account 暂支帐目；预付款帐户
oJor
]QY K advance compensation 预付补偿金
- f%J_` advance from shareholder 股东垫款
.Gnzu"lod advance pending reimbursement 预支以待日后付还
Ve|=<7%%S advanced economy 先进经济体系
~&Y %yN^ advancement 预付；预付财产
JcI~8;Z@Z~ advances warrant 垫款令
43o! Vr/ S advancing 贷出
6vebGf adverse balance 逆差
t p3
!6I6 adverse exchange 逆汇
Z oQPvs7_ advertisement addressed to shareholders 在报章刊登的致股东通告
9{n?Jy advice for collection 托收通知书
|Ht~o(]&&/ advice of drawing 提款通知书；汇票通知书
fTV}IP advice of payment 付款通知
!wEz=
i Advisory Committee [Securities and Futures Commission]
q
`^ 5< 谘询委员会〔证券及期货事务监察委员会〕
IM&l%6[). Advisory Committee on Diversification 经济多元化谘询委员会
8H2A<&3i affidavit 誓章；遗产申报誓章
a3E.rr ;b affidavit of no receipt 述明无收款的誓章
MDOP2y`2i affiliate 联号；联营公司；附属公司
LE4P$%>H affiliated company 附属公司；联号；联营公司
tLe "i> affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Mp`i@p m+ affordability 负担能力
N#4 "P: Sv African Development Bank [AfDB] 非洲开发银行
rn%q*_3-o after-acquired property 事后取得的财产
WR fhxl after-hours dealing 市后交易
B-EDVMu after-tax profit 税后盈利；税后利润；税后溢利
Vi\kB% agency agreement 代理协议
./E<v agency expenses 代理机构的开支
u75(\<{ agency fee 代理费
>iFi~)i_4y Agency Law 《代理法》
`ouCQ]tKz agent 代理人；承销人
Nd6 1ns(N agent of company 公司代理人
5TVA1 agent's fee 代理人费；经纪费
jmh$6 N%
F aggregate 总计；总数；总体数字
z)]B r 1 aggregate amount 总款额；总额
Id 40yER aggregate assets and liabilities 总体资产与负债
{,zn#hU.R aggregate at constant price 按固定价格计算的总体数字
PitDk
1T aggregate demand 总需求
^WmP,Xf# aggregate gross position 总持仓量
#H/suQZN"g aggregate limit 总限额
w]Z: Y` aggregate of salaries tax 合计薪俸税
IRB BLXv7\ aggregate performance 总体表现；总体业绩
}C9 P-- aggregate supply 总体供应
g)Dg=3+> aggregate surplus 总盈余
Sv|jR r' aggregate total 整体总额
'7/c7m/$X< aggregate value 总值；合计价值
W)m\q}]FYz aggregated basis 合计基准
-4nSiI aggregated net chargeable income 合计应课税入息实额
J:Nc y}AO aggregation 合并计算；合计；总和
5Ak6 q(\ aggregation of incomes of husband and wife 夫妇入息合并计算
KeE)9e aggregation of property 财产的总和
Y@R9+ 7! agio 差价；贴水
,lr\XhO 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》
EZg$mp1 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
b0!ZA/YC- 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
'AJlkLqm#> Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
. z&,d&E 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
<B3$ODGJp Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
@6:J$B~)u 《香港政府和大韩民国政府关于相互促进和保护投资协定》
\N"=qw^ t agreement for a settlement 授产协议
FW--|X]8 agreement for assignment 转让协议
qQ x5n agreement for sale 售卖协议；买卖协议
:x /L.Bz agreement for sale and purchase 买卖协议
n6s[q- td agreement for the payment of interest 支付利息协议
? _Y2'O agreement for the repayment of money 还款协议
Vq K/GWg agreement of reinsurance 再保险协议
yUp"%_ t0 Agricultural Bank of China 中国农业银行
/DN !" air passenger departure tax 飞机乘客离境税
2C_ /T8 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;Zow C#j airport tax 机场税
f<v:Tg.[ alcohol duty 酒精税
%P tdFz$ alienation 让与；让渡；转让
i 2(lqhaP alimony 生活费；赡养费
15tT%TC All Ordinaries Index [AOI] 所有普通股指数
$ g+q;Y~i0 all risks 全险；综合险
5>*~1}0T All Sales Record for Stock Market 《股票市场成交报告》
|}^ BF%8V: Allied Capital Resources Limited 新联财务有限公司
qJPEq%'Q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
w.6 Gp;O allocation letter 拨款信件
%q)*8 allocation of fund 分配款项；预留款项
2P4$^G[ allocation of profit 利润分配；溢利分配
; E]^7T allocation warrant 拨款令
tX *}l|;( allotment 分配；配股
S, %BhQ[ allotment notice 股份配售通知；配股通知
=[T_` *s& allotment of shares 股份分配
NM:\T1 allowable 可获宽免；免税的
STY\c5 allowable business loss 可扣除的营业亏损
: r,o-D allowable expenses 可扣税的支出
f+iM_MI allowance 免税额；津贴；备抵；准备金
^t#W?rxp& allowance for debts 债项的免税额
!%s&GD8&l allowance for depreciation by wear and tear 耗损折旧免税额
9 9S-P}xd allowance for funeral expenses 殡殓费的免税额
xD3Y-d9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
'2BE"e allowance for repairs and outgoings 修葺及支出方面的免税额
iF1E 5{dH allowance to debtor 给债务人的津贴
" <5su5] alteration of capital 资本更改
60r4%> d alternate trustee 候补受托人
> qhoGg amalgamation 合并
zOzobd ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
& ]mZp& ambit of charges 征税范围；收费范围
re;^, amended valuation 经修订的估值
KoL3CA"N American Commodities Exchange 美国商品交易所
g V-x1s+ American Express Bank Limited 美国运通银行
x]%'^7#v) American Stock Exchange 美国证券交易所
2 N$yn amortization 摊销
Zn]njf1x amount due from banks 存放银行同业的款项
^~Dmb2 h amount due from banks abroad 存放海外银行同业的款项
5$w`m3>i( amount due from holding companies 控股公司欠款
E |BE(F;K amount due from local banks 存放本港银行同业的款项
NHjZ`=J s amount due to banks 银行同业的存款
}E%#g# amount due to banks abroad 海外银行同业的存款
"U DV4<|^k amount due to holding companies 控股公司存款
b ?-VZA: amount due to local banks 本港银行同业的存款
Q4vl amount due to outport banks 外埠银行同业的存款
x."/+/ amount for note issue 发行纸币的款额
bO2s'!x amount of bond 担保契据的款额
ohPCYt amount of consideration 代价款额
]~H\X":[> amount of contribution 供款数额
oPPxja g\ amount of indebtedness 负债款额
d5O_~x f& amount of principal of the loan 贷款本金额
IxQ(g#sj_k amount of rates chargeable 应征差饷数额
=A< Fcl\Rz amount of share capital 股本额
1<ic
5kB amount of sums assured 承保款额
| JD"iP : amount of variation 变动幅度
VkChRzhC amount of vote 拨款数额
1>"[b8a/ amount payable 应付款额
j jLwHJ amount receivable 应收款额
h
&R1" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
,|r%tNh<8$ analysis 分析
D#I^;Xg0h ancillary risk 附属风险
CCQ38P@rv annual account 周年帐目；周年帐目报表；年度决算；年结
a\BV%'Zqg annual accounting date 年结日期
fI ([vI annual allowance 每年免税额；年积金；年度津贴；年津
~ &
@UH annual balance 年度余额
71GyMtX annual disposable income 每年可动用收入
#-*#? - annual estimates 周年预算
0~:Eo89 annual fee 年费
Z:2a_A tm annual general meeting 周年大会
tDk !] annual growth rate 年增率；每年增长率
wVms"U. annual long-term supplement 长期个案每年补助金
^UEExj f annual pensionable emolument 可供计算退休金的年薪
|{a`,%mw annual report 年报
"7&DuF$s) Annual Report on the Consumer Price Index 《消费物价指数年报》
9h$08l annual return 周年报表；周年申报表；每年报税表格
jLZ^EM- Annual Return Rules 《周年报表规则》
c{X:0man annual review of consumer prices 每年消费物价回顾
#rkz:ir4 annual roll-forward basis 逐年延展方式
n8dJ6"L<" annual salary 年薪
qij<XNZU"& annual statement 年度报表；年度决算表
I \DH 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
XFiP8aX< annuitant 年金受益人
&=-ZNWNo annuity 年金
ev}ugRxt|k annuity contract 年金合约
&eqeQD6 annuity on human life 人寿年金
E9"P~ nz antecedent debt 先前的债项
vTdJe ante-dated cheque 倒填日期支票
hN3*]s;/6z anticipated expenditure 预期开支
6(5YvT anticipated net profit 预期纯利
k nsTy0] anticipated revenue 预期收入
` 3C dW anti-inflation measure 反通货膨胀措施
4N- T=Ig anti-inflationary stance 反通货膨胀立场
=>k E`"{! apparent deficit 表面赤字
>Yf)]e- apparent financial solvency 表面偿债能力
G'M;]R9EP apparent partner 表面合伙人
K#e&yY application for personal assessment 个人入息课税申请书
~7$4w# of0 application of fund 资金应用
_,?<r&>v6 application to release as liquidator and to destruct the books of accounts and documents
8NJxtT~0c~ 申请免除清盘人职务及毁灭帐簿与文件
*@zh appointed actuary 委任精算师
+[R,w sG appointed auditor 委任核数师；委任审计师
"^UJC- appointed trustee 委任的受托人
FZ0wtS2 appointer 委任人
ruKm_j#J apportioned pro rata 按比例分摊
+=:*[JEK,U apportionment 分配；分摊
'kC,pN{-> Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
N-9 Vx#i apportionment formula 分摊方程式
MN .h,^b apportionment of estate duty 遗产税的分摊
Ddr.kXIpo appraisal 估价；评估
,_$}>MY; appreciable growth 可观增长
4.7 PL appreciable impact 显着影响
y _7lSo8< appreciable increase 可观增长
26&$vgO~: appreciation 增值；升值
k"z ~> appreciation against other currencies 相对其他货币升值
s)L\D$;+O appreciation of the exchange value of Hong Kong dollar 港元汇值上升
t{ R\\j appreciation tax 增值税
nsM=n}$5x appropriation 拨款；拨用；拨付
6 `
8H k; appropriation account 拨款帐目
bl8E zO Appropriation Bill 拨款法案
0,z3 A>C appropriation-in-aid system 补助拨款办法
dx&!RK+ approved assets 核准资产
LrGLIt` approved basket stock 认可一篮子证券
=sYUzYm approved budget 核准预算
e` QniTkT approved charitable donation 认可慈善捐款
@F-InfB8. approved charitable institution 认可慈善机构
`Nnaw+<] approved currency 核准货币；认可货币
=1vl-*uYh approved estimates 核准预算
WEnI[JGe approved estimates of expenditure 核准开支预算
U{JD\G 8m approved overseas insurer 核准海外保险人
FoNkISzW
approved overseas trust company 核准海外信托公司
<?&Y_ approved pooled investment fund 核准汇集投资基金
,Hzz:ce approved provident fund scheme 认可公积金计划
c&mLK1A6 approved provision 核准拨款
L/Ytk ag approved redeemable share 核准可赎回股份
s<XAH7?0 approved regional stock 认可地区性证券
w!j 'k|b> approved retirement scheme 认可退休金计划
QH d^?H* approved subordinated loan 核准附属贷款
GI[TD?s arbitrage 套戥；套汇；套利
O?=Y Y@j arbitrageur 套戥者；套汇者
D"z3SLFW{ arbitrary amount 临时款项
O)jpnNz arrangement 措施；安排；协定
A5\00O~ arrears 欠款
+I$,Y~&`> arrears of pay 欠付薪酬
) {I0 arrears of revenue 逾期未收税款；逾期未收的帐项
GGQ%/i]: articles of association 组织章程；组织细则；组织章程细则
^7Hwpn7E Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C$+z1z.! ascertainment of profit 确定利润
IW{} l=D/ "Asia Clear" “亚洲结算系统”
$1E'0M` Asia Commercial Bank Ltd. 亚洲商业银行有限公司
k Xg&}n7 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Lhz*o6) Asian Development Fund [ADF] 亚洲发展基金
sc0.!6^'V Asian dollar bond 亚洲美元债券
=.48^ $LWx Asian dollar market 亚洲美元市场
\x7^ly$_ Asian dollar rate 亚洲美元利率
h]>QGX[kC Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
@BmI1 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!S3^{l- asked price 沽盘；喊价；索价；卖方报价
ixY[ HDPq assessable income 应评税入息
/=(PMoZu assessable loss 应评税亏损
TlEd#XQgf& assessable profit 应评税利润
j% `%
DQ assessable value 应评税值
4F`&W*x assessed profit 估定利润
z|$M,?r' assessed value 经评估价值
l"rX'g? assessment 评税；评定；估价；评税单
+L,V_z assessment number 评税编号；估价编号
+7KRoF | assessment of additional tax 补加税评税
7@1GSO: Yf assessment of performance 业绩评估；实绩评价
]i:_^z)R Assessor 评税主任
[2P6Xo I# asset price bubbles 资产价格泡沫
Q;xJ/4 Z" asset-backed securities 具资产保证的证券
L[cP2X]NQ assets accretion 资产增值
o}p^q:T* assets and liabilities 资产与负债
rHa*WA;TE assets betterment statement 资产递增表；资产改进表
z @21Z`, assets lending 实物放款；有抵押贷款
L+X:M/) assets of the company passing on the death 死者去世时转移的公司资产
)vsX (/WU assets pledged as security for liabilities 用作负债抵押的资产
<0!O'" "J assets portfolio 资产投资组合
II'"Nkxd assets price 资产价格
SYd6D@^2j assets quality 资产质素
xjy(f ~' assets realization 资产变现
8-PHW,1@a3 assets refinancing arrangement 资产再集资安排
,gdud[&|; assets securitization 资产证券化
rQD^O4j R assets situated outside Hong Kong 在香港以外地方的资产
W8_$]}G8E assets stripping 削减资产；拆卖资产
sx n{uRF assets value 资产值
!kS/Ei assignee 承让人
|pG%]?A assignment 转让；转让书；转让契
3OB=D{$ V assignment of interest 权益转让
x:6c @2 assignment of letters patent and trade mark 专利证书及商标转让
5~[m] assignment of property 物业转让；物业转让书
Fy$f`w_H@ assignment right 转让权
2 oo/KndU assignor 转让人
`tPVNO,l associate 有联系的人；有关连人士；相联者；合伙人；联系人
8CUlE-R5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
6E-A fY'< associate member 附属会员
-.OZ associated body corporate 相联法人团体
3c=>;g associated company 相联公司；联属公司
6]sP " associated corporation 相联法团
WS ^,@>A Association of Chartered Certified Accountants [ACCA] [United Kingdom]
f.Y [2b 公认会计师公会〔英国〕
yu>o7ie+;Y Association of Futures Exchange Brokers 香港期货经纪协会
!$hi:3{U , Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
I<rT \':9 association of underwriters 承保人组织
)~ 0TGy| assumption of control 接管
mKBO<l{S assurance 担保；保险；转易；转易书
b +CJRB1 assurance of interest 权益的转易
V Ta% at 19XX price 按一九ＸＸ年价格计算
5HaI$>h6 at a discount 按赔价计算；按贴水价格计算；打折扣
c;Gf$9?iC at a premium 按溢价计算；按升水价格计算
c`@";+|r at call 通知付款；按通知
al" =ld( at constant market price 按固定市价计算
L++qMRk9 at constant price 按固定价格计算
D&{CC at cost 按成本计算
T I|h at current market price 按当时市价计算；按现时市价计算
v1 rTl5H at current price 按当时价格计算；按现时价格计算
fKW)h?.Kd at factor cost 按要素成本计算；按生产要素成本计算
=Nm W}x|n at money-of-the-day price 按付款当日价格计算
.b? Aq^i8 at or better 按指定或较佳价位〔买卖指令〕
5P{[8PZxbV at par 按面值计算；平价
cLf<YF at sight 见票即付
`W:z#uNG] at the close 按收市盘
bq2f?uD-} at the opening 按开市盘
FeZ*c~q attestation 见证；见证条款
Za,myuI+ at-the-money option 平价期权
\ZA@r|=$ attorney 受权人；受托代表人
L54]l^ls> attornment 新拥有人承认书
j5wfqi attributable profit 可归属利润
b Rc,Y < attributable share value 可归属股份价值
n?778Wo} Auckland Stock Exchange 奥克兰证券交易所
_G&gF .| auction 拍卖
jU- a a+ auctioneer 拍卖商
^I KT!"J&? audit 审计；核数
edo+ o{^ Audit Commission 审计署
nMK$&h,{ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k1.%ZZMM 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'> _JlG~ audit review 帐目审查
f`)*bx Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
#W&o]FAA3y audited account 审计帐目；经审计的帐目
O7CW#F audited annual account 经审计的周年帐目
*M)M!jTv audited balance sheet 经审计的资产负债表
?rjB9AC_;t auditor 核数师；核数主任；审计师
JW!.+
Q auditor's certificate 核数师证明书；审计师证明书
\(RD5@=!4# auditor's report 核数师报告；审计师报告
S1[, al Aussie bond 澳元债券
"x vizvR austerity budget 紧缩预算
U:z5`z! Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
]q~bi<E9W Australia All Ordinaries Index 澳洲所有普通股票指数
n@L@pgo%~ Australian Dollar [AUD] 澳元
(:I]v_qEYS Australian Options Market 澳大利亚期权市场
snWe& - Australian Securities Commission 澳洲证券事务监察委员会
tpb lm|sW Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t#xfso`4o Australian Stock Exchange 澳大利亚证券交易所
!6l* Jc3 Austrian Schilling [ATS] 奥地利先令
T%;V_iW- authentication 认证；鉴证
>C19Kie72 authority to purchase 委托购买证；委购书
ap8q`a{j^ authorization 认可；核准；授权；授权书
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Ny\J authorization by direction 指示授权
K iEmvC authorization by instruction 指令授权
d@p#{ - authorization by warrant 令状授权
ZS%W/.? authorization of unit trust 单位信托的认可
;{aGEOP'U authorized agent 指定代理人
`U=Jbdc l3 authorized capital 法定资本
$H)Q UFyC authorized clerk 出市员
|dz"uIrT authorized dealer 认可交易商
R+U$;r8l authorized financial institution 认可财务机构
hbg$u$1`, authorized fund 认可基金
/wax5FS'I, authorized fund house 获授权的基金公司；认可基金公司
KZTLIZxI- authorized institution 认可机构
sQJGwZ 7 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
|j-ng; authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
LP=y$B authorized insurer 获授权保险人；获认可承保人
R*!s'R authorized investment 特准投资项目
< :Mz2 Rg authorized person 获授权人
aU~?&] authorized representative 获授权代表
E%D T;1 authorized share capital 法定股本
3%bhW9H% automated quotation system 自动报价系统
]
j8bv3 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
d!UxFY@
自动交易系统〔香港期货交易所有限公司〕
co~NXpqg automatic adjustment mechanism 自动调整机制
} lDX3h automatic adjustment system 自动调整系统
7FJ4;HLQ Automatic Clearing House 自动票据交换所
c -PZG|<C[ automatic exchange rates accumulation system 自动化汇率累集系统
TZ+ p6M 8G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
araXE~Ac automatic teller machine [ATM] 自动柜员机
7f}uRXBV$A autopay 自动转帐
8]Tv1Wc available assets 可用资产
J
jm={+ @+ available fiscal reserve 现存财政储备
eZ+6U`^t available profit 可用利润
.>eR X% Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
NhCucSU<K average 平均；平均数；海损
P1Z"}Qw average basic salary 平均基本薪金
/OWwC%tM/ average consumer expenditure 平均消费开支；一般消费开支
xnt) 1Q average cost 平均成本
oOaFA+0x average cost of land production 增辟土地平均成本
|?#JCG average daily turnover 平均每日成交额
A[8m3L#k average daily wage rate 平均每日工资率
E]rXp~AZm average expenditure pattern 平均开支模式
u5Vgi0}A average growth rate 平均增长率
4qz+ cB_ average net fixed assets 固定资产平均净值
bD0l^?Hu! average of relatives 相对价格平均数
rVqQ o` K\ average price 平均价格
j<P;: average propensity to consume 平均消费倾向；一般消费倾向
s~].iQJ{B average propensity to save 平均储蓄倾向；一般储蓄倾向
*V%"q|L8 average rate 平均率
K6t"98 average revenue 平均收入；平均收益
vX\9#Hj average stock 平均库存；平均存货
rHTZM,zM=H average yearly rent 平均年租
!8[T*'LJ-
avoidance of double taxation 避免双重课税
c )LG+K avoidance of tax 避税
