A:
zQ#* O'-n A share Ａ股；甲类股份
#jd.i abatement of tax 减税；减扣免税额
Y[H7 69 ABN AMRO Bank N.V. 荷兰银行
wJ7^)tTRF above-the-line expenditure 线上项目支出；经常预算支出
~@(C+ 3, above-the-line receipt 线上项目收入；经常预算收入
@C^wV ABSA Asia Limited 南非联合亚洲有限公司
J 5';Hb) absolute change 绝对数值变更
$x,EPRNs absolute expenditure 实际开支
=3`| D0E absolute guideline figure 绝对准则数字
]k'^yc{5 absolute interest 绝对权益
gA%
A}) absolute order of discharge 绝对破产解除令
_3< P(w{ absolute profit margin 绝对利润幅度
qDU4W7|T` absolute value 实值；绝对值
>|yP`m absolutely vested interest 绝对既得权益
p_X{'=SQ1 absorbed cost 已吸收成本；已分摊成本
m)3M) 8t absorption 吸收；分摊；合并
K/ j u=> absorption rate 吸收率；摊配率；分摊率
xaVn.&Wl ACB Finance Limited 亚洲商业财务有限公司
r? !:%L acceptable form of reciprocity 合理的互惠条件
1z4_QZZ.NG acceptable rate 适当利率；适当汇率
- y{(h% 6 acceptance agreement 承兑协议
pb)kN% acceptance for honour 参加承兑
PG}Roj
I acceptor 承兑人；接受人；受票人
~X3x- nAt acceptor for honour 参加承兑人
v1 Q 78P accident insurance 意外保险
3+(lKd Accident Insurance Association of Hong Kong 香港意外保险公会
#<Lv&-U<KT accident insurance scheme 意外保险计划
k61mRO accident year basis 意外年度基准
53gLz_ee accommodation 通融；贷款
v$w}UC%uf accommodation bill 通融票据；空头票据
]:b52Z accommodation party 汇票代发人
vbd)L$$20+ account balance 帐户余额；帐户结余
/'5d0' ,M account book 帐簿
kD?@nx> account collected in advance 预收款项
#9Ect@?N0 account current book 往来帐簿
V1pBKr)v account of after-acquired property 事后取得的财产报告
.g1x$cQ1< account of defaulter 拖欠帐目
L AH">E account payable 应付帐款
&9|L Z9K account payee only [A/C payee only] 只可转帐；存入收款人帐户
S[zGA<} account receivable 应收帐款
XH@(V4J(. account receivable report 应收帐款报表
6 `20 account statement 结单；帐单；会计财务报表
9 M%Gnz account title 帐户名称；会计科目
G]N3OIw&8 accountant's report 会计师报告
RV);^, b Accountant's Report Rules 会计师报告规则
ar6+n^pi0] accounting and auditing procedure 会计与审计程序；会计与核数程序
|cgjn*a?M Accounting Arrangements 《会计安排》
UoKVl- accounting basis 会计基础
tfZ@4%' accounting by Official Receiver 破产管理署署长呈交的帐目
bX,#z, Accounting Circular 《会计通告》
(CY D]n accounting class 会计类别
+:4>4= accounting date 记帐日期；会计结算日期
3ce$eZE accounting for money 款项核算
`-Ozjb M Accounting Officer 会计主任
Ff(};$/& W accounting period 会计报告期；会计期
N kO+ )= accounting policy 会计政策；会计方针
\"))P1 accounting practice 会计惯例
`GdH ,:S> accounting principle 会计准则
{Dk!<w I) accounting record 会计记录
'4<o&b^yQ accounting report 会计报告
%ut 8/T Accounting Services Branch [Treasury] 会计事务部〔库务署〕
|R _rfJh Accounting Society of China 中国会计学会
Tjq1[Wq accounting statement 会计报表
"lLh#W 1 d accounting system 会计制度；会计系统
n6+h;+8;] accounting transaction 会计事项；帐务交易
T!ZjgCY} accounting treatment 会计处理
JJ%@m; ~ accounting year 会计年度
Cb C [aVA= accretion 增值；添加
1[8^JVC>6 accrual 应计项目；应累算数目
i?;#Z Nh accrual basis 应计制；权责发生制
s)`( @"{ accrual basis accounting 应计制会计；权责发生制会计
6l v@4 R^u accrue 应累算；应计
u}|v;:|j accrued benefit 应累算利益
#v<`| _ accrued charges 应计费用
"YY<T&n accrued cumulative preference share dividend 应累算的累积优先股股息
o{ `x : accrued expenses 应累算费用
1*2ycfa accrued interest payable 应付利息；应计未付利息
CuvY^[" accrued interest receivable 应收利息；应计未收利息
XsQ81j. accrued right 累算权益
1n +Uv* accruing profit 应累算的利润
m*A b<$y accumulated fiscal reserve 累积财政储备
HY
FMf3 accumulated profit 累积利润；滚存溢利
e15yDwvB accumulated reserve 累积储备
\)r M C] accumulation of surplus income 累积收益盈余
jwa6`u acquired assets 既得资产
s_XCKhN: acquisition 收购；购置；取得
6?~9{0 acquisition cost 购置成本
B=L!WGl<! acquisition expenses 购置费用
(
_6j@?u acquisition of 100% interest 收购全部股权
#}+H acquisition of control 取得控制权
] xHiy+ acquisition of fixed assets 购置固定资产
A,~KrRd acquisition of shell “买壳”
nJ]7vj,rB acquisition price 收购价
4
ZnQpKg act of God 天灾
|1(x2x%}D^ acting partner 执事合伙人
|+W{c`KL active market 买卖活跃的市场；交投畅旺的市场；旺市
U Me?nAC active partner 积极参与的合伙人
sTl^j gV7j active trading 交投活跃
t;6 < k7h actual circulation 实际流通
S.~L[iLc actual cost 实际成本
WoN},oT[i actual expenditure 实际开支；实际支出
Q=Mv"~2>B actual income 实际入息；实际收入；实际收益
O-
QT+] actual market 现货市场
^tGAJ_b 79 actual price 现货价；实际价格
{VW\EOPV~ actual profit 实际利润
L6PgWc;m actual quotation 实盘；实际价位；实际报价
4KtD
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oI/_WY[t actuals 实货
q,L>PN +W actuarial investigation 精算调查
5\C(2naf actuarial principle 精算原则
8sG?|u actuarial report 精算师报告
I3Z?xsa@Z Actuarial Society of Hong Kong 香港精算学会
5z,q~C U actuarial valuation 精算师估值
%W\NYS m actuary 精算师
hmo4H3g!N ad referendum agreement 暂定协议；有待覆核的协定
S' ,h*e ad valorem duty 从价税；按值征税
cB){b'WJ ad valorem duty system 从价税制
tjwf;g}$ ad valorem fee 从价费
|ugdl|f ad valorem tariff 从价关税
Ie /_gz^ additional allowance 额外免税额
9 d a=q additional amount for unexpired risk 未过期风险的额外款额
(WC
=om additional assessable profit 补加应评税利润
tj~r>SRb+ additional assessment 补加评税
A;Y~Hu4KPZ additional commitment 额外承担
0*b8?e additional commitment vote 额外承担拨款
,HTwEq>-G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
kD )31P additional dependent parent allowance 供养父母额外免税额
b4cT n 6 additional provision 额外拨款
7>y]uT@ar additional stamp duty 附加印花税
U1y!R<qlp additional tax 补加税罚款；补加税款
v1~l=^4& Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
H`)eT6:|/ adjudged bankrupt 被裁定破产
iv_3R}IbX adjudicated bankrupt 裁定破产人
JI]Lz1i adjudication fee 裁定费；评定印花税额手续费；评估契据费
f&4+-w.:V| adjudication of bankruptcy 裁定破产；宣告破产
y EfAa 6 adjudication of insolvency 裁定无力偿还债务
@y7KP$t adjusted actual 经调整的实数；调整后的实数
e:nByzdH0[ adjusted current assets 经调整的流动资产；调整后的流动资产
' X wv, adjusted figure 经调整的数字；调整后的数额
~6kF`}5 adjusted liabilities 经调整的负债；调整后的负债
9;v3
(U+: adjusted loss 经调整的亏损；调整后的亏损
<Hr<QiAK adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
#1E4
R}B adjusted profit 经调整的利润；调整后的利润
yKl^-%Uq< adjusted surplus 经调整的盈余额；调整后的盈余额
Y GOkqI adjusted value 经调整的价值；调整后的价值
*sU,waX adjustment 调整；修订；理算〔保险〕
>;,23X adjustment centre 调剂中心
\99'#]\_/E adjustment lag 调整过程的时间差距；调整时差
!7I07~&1 adjustment mechanism 调整机制
"[~y u*
S adjustment of loss 亏损调整
4AJT)I. adjustment process 调整过程；调整程序
OP=b rLGu0 adjustment range 调整幅度
&? bsBqpN administered exchange rate 受管制汇率
~ /K&=xE Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
NzyEsZ]$ administration expenses 行政费用
"=s}xAM|A administration fee 手续费；行政费
|Jd8ul:&e administration in bankruptcy 破产管理
Y+Z+Y)K administration order 遗产管理令
hbJy<e1W administrator 管理人；遗产管理人
=t-Ud^3 administrator of the estate 遗产管理人
!9
kN L admission of debt 债项承认书
9`/ e= RL admission of proof 接纳债权证明
"KK}} $> advance 放贷款项；垫付款项；预支款项；预付款项
,= ApnNUgX advance account 暂支帐目；预付款帐户
S;#:~?dU advance compensation 预付补偿金
q;nAq% advance from shareholder 股东垫款
1 3/,^? advance pending reimbursement 预支以待日后付还
f fL]_E advanced economy 先进经济体系
)yb~ kbe advancement 预付；预付财产
59D '*!l- advances warrant 垫款令
!Z2h ?..O advancing 贷出
A4@z+ebb l adverse balance 逆差
zqdkt ` adverse exchange 逆汇
drjNK!XL@ advertisement addressed to shareholders 在报章刊登的致股东通告
h SS9mQ advice for collection 托收通知书
+BtLd+)R advice of drawing 提款通知书；汇票通知书
<tbs,lcw; advice of payment 付款通知
6Zn[l,\ Advisory Committee [Securities and Futures Commission]
uo]\L^j 谘询委员会〔证券及期货事务监察委员会〕
IrCl\HQN Advisory Committee on Diversification 经济多元化谘询委员会
qpe9?`vVX affidavit 誓章；遗产申报誓章
_@XueNU1hS affidavit of no receipt 述明无收款的誓章
)?SF IQ= affiliate 联号；联营公司；附属公司
q!0HsF affiliated company 附属公司；联号；联营公司
;hq_}. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
? 3fnt " affordability 负担能力
{ObY1Y`ea African Development Bank [AfDB] 非洲开发银行
}rmr0Bh after-acquired property 事后取得的财产
Dz~^AuD 6 after-hours dealing 市后交易
S; Sy .Lp after-tax profit 税后盈利；税后利润；税后溢利
l H_pG ~ agency agreement 代理协议
K\Q4u4DjbJ agency expenses 代理机构的开支
{=
&&J@: agency fee 代理费
-FZNk } Agency Law 《代理法》
1VFC K& agent 代理人；承销人
#]c_ 2V agent of company 公司代理人
:*
|WE29U agent's fee 代理人费；经纪费
=3'B$PY aggregate 总计；总数；总体数字
1N $OXLu aggregate amount 总款额；总额
8v4krz<Iq aggregate assets and liabilities 总体资产与负债
igTs[q=Ak aggregate at constant price 按固定价格计算的总体数字
^E \4` aggregate demand 总需求
5Xxdm-0 aggregate gross position 总持仓量
:dbO|]Xf aggregate limit 总限额
Y54yojvV aggregate of salaries tax 合计薪俸税
J)Yz@0#T(; aggregate performance 总体表现；总体业绩
$ bMmyDw aggregate supply 总体供应
ck
`td% aggregate surplus 总盈余
\PN* gDmX aggregate total 整体总额
<Ffru?o4j aggregate value 总值；合计价值
3 +'vNc aggregated basis 合计基准
6bj77CoB aggregated net chargeable income 合计应课税入息实额
fI;nVRf p aggregation 合并计算；合计；总和
aj1 g9 y aggregation of incomes of husband and wife 夫妇入息合并计算
"kcix!}& aggregation of property 财产的总和
[Y`E"1f2 agio 差价；贴水
lQ^"-zO4 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》
<^>
nR3E Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P*;[ &Nn4 《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》
9wfE^E1 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?Mo)&,__ 《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# 9^ RA)9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
ZGh6- / 《香港政府和大韩民国政府关于相互促进和保护投资协定》
;>ml@@Z agreement for a settlement 授产协议
b (H J| agreement for assignment 转让协议
%?V~7tHm> agreement for sale 售卖协议；买卖协议
_M8'~$Sg agreement for sale and purchase 买卖协议
EVqqOp1$v4 agreement for the payment of interest 支付利息协议
eW<NDI&b agreement for the repayment of money 还款协议
)xU+M{p-os agreement of reinsurance 再保险协议
6X'0 T} Agricultural Bank of China 中国农业银行
k f Y; air passenger departure tax 飞机乘客离境税
Xajt][ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
wU'+4N". airport tax 机场税
J=kf KQV alcohol duty 酒精税
fA1{-JzV<4 alienation 让与；让渡；转让
VPO~veQ alimony 生活费；赡养费
3hJ51=_0^ All Ordinaries Index [AOI] 所有普通股指数
M7Xn=jc all risks 全险；综合险
(0y!{ (a All Sales Record for Stock Market 《股票市场成交报告》
D5Rp<PBq, Allied Capital Resources Limited 新联财务有限公司
>u0XV "g$ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
} @3q;u ) allocation letter 拨款信件
\g oiW;b allocation of fund 分配款项；预留款项
Z onn allocation of profit 利润分配；溢利分配
PL31(!`@d allocation warrant 拨款令
mg. _ c allotment 分配；配股
PS!or!m allotment notice 股份配售通知；配股通知
(8ct'Q ; allotment of shares 股份分配
PVxu8n allowable 可获宽免；免税的
~S~+'V,d allowable business loss 可扣除的营业亏损
@v&P;=lU allowable expenses 可扣税的支出
w?*79 u allowance 免税额；津贴；备抵；准备金
^(T~ Q p allowance for debts 债项的免税额
[q0^Bn}h allowance for depreciation by wear and tear 耗损折旧免税额
,bM ): allowance for funeral expenses 殡殓费的免税额
<h+UC# .x allowance for inflation 为通货膨胀而预留的款项；通胀准备金
/9SoVU8 allowance for repairs and outgoings 修葺及支出方面的免税额
'bH~KK5 allowance to debtor 给债务人的津贴
8yOhKEPX alteration of capital 资本更改
o+k*ia~Fa alternate trustee 候补受托人
=_N $0 amalgamation 合并
!w/fw Oo ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
u!+;Iy7 ambit of charges 征税范围；收费范围
o)b-fAd@$ amended valuation 经修订的估值
S 1~EJa5H American Commodities Exchange 美国商品交易所
<f)T*E^5% American Express Bank Limited 美国运通银行
'Zex/:QS American Stock Exchange 美国证券交易所
sc-h O9~k amortization 摊销
!H)!b#_ amount due from banks 存放银行同业的款项
H;AMRL o4z amount due from banks abroad 存放海外银行同业的款项
]d{lS&PRlg amount due from holding companies 控股公司欠款
Wzff p}V amount due from local banks 存放本港银行同业的款项
)3|a_
amount due to banks 银行同业的存款
LtUw amount due to banks abroad 海外银行同业的存款
q!><:"#[G amount due to holding companies 控股公司存款
3H>\ hZ amount due to local banks 本港银行同业的存款
G<rAM+B*g amount due to outport banks 外埠银行同业的存款
dqgr98 amount for note issue 发行纸币的款额
Zf??/+[ amount of bond 担保契据的款额
fpO2bD% $8 amount of consideration 代价款额
l LBzY`j amount of contribution 供款数额
c1R[H ck amount of indebtedness 负债款额
H<nA*Zf2@R amount of principal of the loan 贷款本金额
XN \rq= amount of rates chargeable 应征差饷数额
# Rs5W amount of share capital 股本额
ei}(jlQp amount of sums assured 承保款额
q JtLJ< =1 amount of variation 变动幅度
2"}Vfy amount of vote 拨款数额
!lZ }kz0 amount payable 应付款额
IY!8j$'| amount receivable 应收款额
F]N?_ bo Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\?Xoa"^ analysis 分析
9@Cu5U] ancillary risk 附属风险
#
eFdu annual account 周年帐目；周年帐目报表；年度决算；年结
~(Q#G" t annual accounting date 年结日期
tK# /S+l annual allowance 每年免税额；年积金；年度津贴；年津
E 8$S0u;` annual balance 年度余额
y5^OD63s annual disposable income 每年可动用收入
&b%2Jx[+ annual estimates 周年预算
#tw_`yh annual fee 年费
bl10kI:F annual general meeting 周年大会
?y "M># annual growth rate 年增率；每年增长率
`q | )_ annual long-term supplement 长期个案每年补助金
hc9 ON&L\> annual pensionable emolument 可供计算退休金的年薪
jWvi% I qi annual report 年报
xd"+ &YT Annual Report on the Consumer Price Index 《消费物价指数年报》
u2 fp~.'P annual return 周年报表；周年申报表；每年报税表格
?V~vP%1 Annual Return Rules 《周年报表规则》
+RiI5.$=Z annual review of consumer prices 每年消费物价回顾
$i!r> .Jo annual roll-forward basis 逐年延展方式
S$40nM annual salary 年薪
7d E.\#6r annual statement 年度报表；年度决算表
u35"oLV6}# Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
Dwr" - annuitant 年金受益人
LU @1Gol annuity 年金
f+)LVT 8p annuity contract 年金合约
nq+6ipx annuity on human life 人寿年金
=E(ed, gH8 antecedent debt 先前的债项
oS Ybx:2wo ante-dated cheque 倒填日期支票
JIYzk]Tj anticipated expenditure 预期开支
68<W6z anticipated net profit 预期纯利
_sL;E<)y( anticipated revenue 预期收入
U(OkTJxv+ anti-inflation measure 反通货膨胀措施
tt6GtYrC 1 anti-inflationary stance 反通货膨胀立场
+nB0O/m'U apparent deficit 表面赤字
RHbbj }B apparent financial solvency 表面偿债能力
;v.J
D7 apparent partner 表面合伙人
r%$\Na'' application for personal assessment 个人入息课税申请书
# 3RElI application of fund 资金应用
(WY9EJ<s, application to release as liquidator and to destruct the books of accounts and documents
v:w^$]4 申请免除清盘人职务及毁灭帐簿与文件
NMC0y|G appointed actuary 委任精算师
V_n tS& 2o appointed auditor 委任核数师；委任审计师
=@hCc appointed trustee 委任的受托人
PJ<qqA`! appointer 委任人
}1CvbB%,A apportioned pro rata 按比例分摊
)1GJ^h $l apportionment 分配；分摊
| (,{&\ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=Uo* -EH apportionment formula 分摊方程式
utn,`v apportionment of estate duty 遗产税的分摊
3rJ LLYR appraisal 估价；评估
MJH> rsTQ appreciable growth 可观增长
^Q+z^zlC appreciable impact 显着影响
|942#rM appreciable increase 可观增长
Z0XQ|g kH appreciation 增值；升值
<y7Hy&&y- appreciation against other currencies 相对其他货币升值
-H|!KnR appreciation of the exchange value of Hong Kong dollar 港元汇值上升
YV>&v.x0; appreciation tax 增值税
d@b2XCh< K appropriation 拨款；拨用；拨付
eE;j#2SE O appropriation account 拨款帐目
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eWG v Appropriation Bill 拨款法案
QvOl-Lfc appropriation-in-aid system 补助拨款办法
4N3 O<)C)@ approved assets 核准资产
k$DRX) e approved basket stock 认可一篮子证券
<QaUq ` , approved budget 核准预算
mjk<FXW approved charitable donation 认可慈善捐款
![]6| G& approved charitable institution 认可慈善机构
bwszfPM approved currency 核准货币；认可货币
]n:R#5 5A approved estimates 核准预算
+Oo-8f* approved estimates of expenditure 核准开支预算
MhD=\Lpj\ approved overseas insurer 核准海外保险人
z 9WeOs approved overseas trust company 核准海外信托公司
c] $$ap approved pooled investment fund 核准汇集投资基金
J{XRltI+ approved provident fund scheme 认可公积金计划
I1K %n'D approved provision 核准拨款
^R(=4%8%" approved redeemable share 核准可赎回股份
$? [pcgv approved regional stock 认可地区性证券
)U]q{0 ` approved retirement scheme 认可退休金计划
:DuEv:;v approved subordinated loan 核准附属贷款
;/IX w>O(/ arbitrage 套戥；套汇；套利
_t4(H))]vG arbitrageur 套戥者；套汇者
5 5Mt jqfp arbitrary amount 临时款项
o> &pj arrangement 措施；安排；协定
z fy(j arrears 欠款
9d=\BBNZ arrears of pay 欠付薪酬
,u- 9e4 arrears of revenue 逾期未收税款；逾期未收的帐项
]'hel#L;l articles of association 组织章程；组织细则；组织章程细则
mGmZ}H'{ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
"W9z>ezp ascertainment of profit 确定利润
^ 6Yt2Bhs "Asia Clear" “亚洲结算系统”
I9#l2<DYlX Asia Commercial Bank Ltd. 亚洲商业银行有限公司
+<B"g{dLuX Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
\DD4=XGA Asian Development Fund [ADF] 亚洲发展基金
:gRVa=}= Asian dollar bond 亚洲美元债券
N\?__WlBK7 Asian dollar market 亚洲美元市场
0Xn,q]@Z Asian dollar rate 亚洲美元利率
pDh UD}1G Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
;DKJ#tS}" Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
N{M25ucAHl asked price 沽盘；喊价；索价；卖方报价
dAOJ:
@y assessable income 应评税入息
Kf,AnKkn' assessable loss 应评税亏损
hm<:\(q assessable profit 应评税利润
A4KkX assessable value 应评税值
OekE]`~w assessed profit 估定利润
iorQ /( assessed value 经评估价值
6 lEv<)cC assessment 评税；评定；估价；评税单
vu JE Pn% assessment number 评税编号；估价编号
6J$I8b#/ assessment of additional tax 补加税评税
#)S&Z><< assessment of performance 业绩评估；实绩评价
7lwFxP5QT Assessor 评税主任
) <w`:wD asset price bubbles 资产价格泡沫
U5?QneK asset-backed securities 具资产保证的证券
t23W=U assets accretion 资产增值
^L.' At assets and liabilities 资产与负债
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-`K assets betterment statement 资产递增表；资产改进表
?k^m|Z assets lending 实物放款；有抵押贷款
:}gEt?TUhs assets of the company passing on the death 死者去世时转移的公司资产
ZcTjOy? assets pledged as security for liabilities 用作负债抵押的资产
Ah r assets portfolio 资产投资组合
h b} Qt Q assets price 资产价格
- _ %~b assets quality 资产质素
'jy e* assets realization 资产变现
:<5jlpV( assets refinancing arrangement 资产再集资安排
<HpUP!q8v assets securitization 资产证券化
U for> assets situated outside Hong Kong 在香港以外地方的资产
t "MrrK>T assets stripping 削减资产；拆卖资产
P1Iy >%3 assets value 资产值
'Ddzlip assignee 承让人
w:=:D=xH2 assignment 转让；转让书；转让契
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Pdao{P assignment of interest 权益转让
q{f (T\ assignment of letters patent and trade mark 专利证书及商标转让
rD !GEU assignment of property 物业转让；物业转让书
2{oQ assignment right 转让权
oMoco tQ;$ assignor 转让人
O]!o|w( associate 有联系的人；有关连人士；相联者；合伙人；联系人
it-2]Nw Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
E!L_"GW associate member 附属会员
J 5x ZL v associated body corporate 相联法人团体
T~g`;Q%i associated company 相联公司；联属公司
-"#jRP]# associated corporation 相联法团
tv:
mjS Association of Chartered Certified Accountants [ACCA] [United Kingdom]
s |o(~2j 公认会计师公会〔英国〕
% ;a B#:p6 Association of Futures Exchange Brokers 香港期货经纪协会
k cMg`pJ4< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
z "FxKN~Z association of underwriters 承保人组织
%<U0 assumption of control 接管
L2 %D$!9 assurance 担保；保险；转易；转易书
]bstkf}~u assurance of interest 权益的转易
/`y^z"! at 19XX price 按一九ＸＸ年价格计算
t7,$u- at a discount 按赔价计算；按贴水价格计算；打折扣
p+7#`iICE at a premium 按溢价计算；按升水价格计算
wk1/& at call 通知付款；按通知
WB `h) at constant market price 按固定市价计算
zp``e;gY at constant price 按固定价格计算
vM:c70= at cost 按成本计算
t=jG $A at current market price 按当时市价计算；按现时市价计算
^U,Dx at current price 按当时价格计算；按现时价格计算
gplrJ aH@ at factor cost 按要素成本计算；按生产要素成本计算
i#*lK7 at money-of-the-day price 按付款当日价格计算
7m:TY> { at or better 按指定或较佳价位〔买卖指令〕
nXjSf at par 按面值计算；平价
}n"gX>e~ at sight 见票即付
BhiOV_}Hn at the close 按收市盘
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JE C' at the opening 按开市盘
PM&NY8| Zy attestation 见证；见证条款
QpS7 nGev at-the-money option 平价期权
jI<_(T attorney 受权人；受托代表人
{*<%6? attornment 新拥有人承认书
82 o|(pw attributable profit 可归属利润
sN MF(TY attributable share value 可归属股份价值
S?c<Lf~W Auckland Stock Exchange 奥克兰证券交易所
WKw YSbs( auction 拍卖
3|EAOoWnK auctioneer 拍卖商
NR%_&%qQA audit 审计；核数
6(ER$ Audit Commission 审计署
k(@W
z>aCv Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
~4mRm!DP 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〕
3bQ q
Nk audit review 帐目审查
5FsfJpw Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
AWA J*6Z audited account 审计帐目；经审计的帐目
g?cxqC< audited annual account 经审计的周年帐目
)a%E $` audited balance sheet 经审计的资产负债表
<KE%|6oER auditor 核数师；核数主任；审计师
)d|s$l$?7 auditor's certificate 核数师证明书；审计师证明书
#6pJw?[ auditor's report 核数师报告；审计师报告
,)VAKrSg Aussie bond 澳元债券
{j4&'=C: austerity budget 紧缩预算
JcfGe4 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ZzP&Zrm Australia All Ordinaries Index 澳洲所有普通股票指数
Xxj<Ai 2 Australian Dollar [AUD] 澳元
4RH>i+)pS\ Australian Options Market 澳大利亚期权市场
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.% Australian Securities Commission 澳洲证券事务监察委员会
b%0@nu4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
dh%DALZ8t Australian Stock Exchange 澳大利亚证券交易所
V`1x![\ Austrian Schilling [ATS] 奥地利先令
6 l2Os
$ authentication 认证；鉴证
?>gr9w\ authority to purchase 委托购买证；委购书
S9'Xsh authorization 认可；核准；授权；授权书
;3%Y@FS@ authorization by direction 指示授权
U VW4KUxR authorization by instruction 指令授权
vjA!+_I6 authorization by warrant 令状授权
RPjw12Ly authorization of unit trust 单位信托的认可
Fr2F&NN `D authorized agent 指定代理人
YHx Qb$v) authorized capital 法定资本
m9\~dD authorized clerk 出市员
>X=V Ph8 authorized dealer 认可交易商
/Kd'!lMuz authorized financial institution 认可财务机构
Y)#,6\=U authorized fund 认可基金
a :cfr*IsK authorized fund house 获授权的基金公司；认可基金公司
]K%d authorized institution 认可机构
,?+uQXfXR authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+I}!)$/ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
!\'HKk~V authorized insurer 获授权保险人；获认可承保人
xl,6O!aR authorized investment 特准投资项目
Y@ vC!C authorized person 获授权人
~aXJ5sY"f& authorized representative 获授权代表
,F+,A].wG authorized share capital 法定股本
>\3N#S"PF automated quotation system 自动报价系统
j9-.bGtm?. Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
P:5vS:s? 自动交易系统〔香港期货交易所有限公司〕
'QTa<Z)E automatic adjustment mechanism 自动调整机制
~(= 5`9 automatic adjustment system 自动调整系统
1 qp"D_h Automatic Clearing House 自动票据交换所
*r7%'K{ C automatic exchange rates accumulation system 自动化汇率累集系统
6]4=8! J Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8m #y>` automatic teller machine [ATM] 自动柜员机
8A u W>7_ autopay 自动转帐
|;I"Oc.w^R available assets 可用资产
7f<@+& available fiscal reserve 现存财政储备
1Ve~P"w available profit 可用利润
h8;H<Y;yQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7|o}m}yVx average 平均；平均数；海损
%zhSSB =BJ average basic salary 平均基本薪金
3T [zieX average consumer expenditure 平均消费开支；一般消费开支
ofs Lx6Po average cost 平均成本
8N3rYx;d~ average cost of land production 增辟土地平均成本
!P":z0K4 average daily turnover 平均每日成交额
(nYGN$qC9 average daily wage rate 平均每日工资率
kjt(OFh'Y+ average expenditure pattern 平均开支模式
l% qh^0 average growth rate 平均增长率
by$mD_sr average net fixed assets 固定资产平均净值
rqKK89fD' average of relatives 相对价格平均数
^b^ buCYw average price 平均价格
AKS. XW average propensity to consume 平均消费倾向；一般消费倾向
|:SIyXGbY average propensity to save 平均储蓄倾向；一般储蓄倾向
^S)t;t@x average rate 平均率
7ZUS average revenue 平均收入；平均收益
~ NO7@m uw average stock 平均库存；平均存货
1O1MB&5% average yearly rent 平均年租
p }Bh avoidance of double taxation 避免双重课税
g!z &lQnZ avoidance of tax 避税
