A:
_J?SIm A share Ａ股；甲类股份
Tc
ZnmN abatement of tax 减税；减扣免税额
.BTx&AqU ABN AMRO Bank N.V. 荷兰银行
!jS4!2' above-the-line expenditure 线上项目支出；经常预算支出
hN`gB#N3 above-the-line receipt 线上项目收入；经常预算收入
Pn TZ/| ABSA Asia Limited 南非联合亚洲有限公司
+I|8Q|^SD absolute change 绝对数值变更
eNySJf absolute expenditure 实际开支
6(56,i<#/ absolute guideline figure 绝对准则数字
& %}/AoU absolute interest 绝对权益
%/0gWG absolute order of discharge 绝对破产解除令
2]jPv 0u absolute profit margin 绝对利润幅度
>L2*CV3p absolute value 实值；绝对值
O{KB0"s>i absolutely vested interest 绝对既得权益
D#s f i,O absorbed cost 已吸收成本；已分摊成本
&B-[oqC? absorption 吸收；分摊；合并
/rF8@ l absorption rate 吸收率；摊配率；分摊率
4 9w=kzo ACB Finance Limited 亚洲商业财务有限公司
Oo%!>!Lt, acceptable form of reciprocity 合理的互惠条件
3
%(Y $8U acceptable rate 适当利率；适当汇率
EHf) ^]Z acceptance agreement 承兑协议
rFag@Z"[" acceptance for honour 参加承兑
#!!AbuhzK{ acceptor 承兑人；接受人；受票人
K, (65>86; acceptor for honour 参加承兑人
993d/z|DX accident insurance 意外保险
Mps
*}9 Accident Insurance Association of Hong Kong 香港意外保险公会
i|2$8G3 accident insurance scheme 意外保险计划
'ND36jHcRD accident year basis 意外年度基准
FuP}Kec accommodation 通融；贷款
m% bE-# accommodation bill 通融票据；空头票据
#0MK(Ut/ accommodation party 汇票代发人
`6 Y33bQ account balance 帐户余额；帐户结余
*M!kA65' account book 帐簿
`ENP=kL(+ account collected in advance 预收款项
P!\ hnm)%4 account current book 往来帐簿
lC9S\s account of after-acquired property 事后取得的财产报告
I{n; 4? account of defaulter 拖欠帐目
!y vJpdsof account payable 应付帐款
p?myuNd[ account payee only [A/C payee only] 只可转帐；存入收款人帐户
'tWAu I account receivable 应收帐款
o<4D=.g7D account receivable report 应收帐款报表
y/4ny,s" account statement 结单；帐单；会计财务报表
'XfgBJ F=
account title 帐户名称；会计科目
Md9l+[@ accountant's report 会计师报告
Fn,k!q Accountant's Report Rules 会计师报告规则
vnsSy 33K accounting and auditing procedure 会计与审计程序；会计与核数程序
(DJvi6\H Accounting Arrangements 《会计安排》
>a]t< accounting basis 会计基础
' Js?N accounting by Official Receiver 破产管理署署长呈交的帐目
eOrYa3hQ Accounting Circular 《会计通告》
CM 9P"- accounting class 会计类别
J~J@ ]5/ accounting date 记帐日期；会计结算日期
7Jx%JgF accounting for money 款项核算
)*[
""& Accounting Officer 会计主任
.)ST[G]WK accounting period 会计报告期；会计期
O<`R~ accounting policy 会计政策；会计方针
&telCg: accounting practice 会计惯例
Dr 'sIH^ accounting principle 会计准则
[,7-w accounting record 会计记录
S[U/qO)m accounting report 会计报告
D9^7m
j?e Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Z\!rH "8 Accounting Society of China 中国会计学会
#\b ;2> accounting statement 会计报表
agY5Dg7 accounting system 会计制度；会计系统
[-VGArD[k, accounting transaction 会计事项；帐务交易
"|4jP za accounting treatment 会计处理
gB+
G'I accounting year 会计年度
`` -k{C#F accretion 增值；添加
^g]xU1] * accrual 应计项目；应累算数目
] 18Ucf accrual basis 应计制；权责发生制
I q,v accrual basis accounting 应计制会计；权责发生制会计
uYTCd ZQh accrue 应累算；应计
#{>uC&jD accrued benefit 应累算利益
I<`V_ accrued charges 应计费用
>ITEd accrued cumulative preference share dividend 应累算的累积优先股股息
v | ifI accrued expenses 应累算费用
IO[^z
v4 F accrued interest payable 应付利息；应计未付利息
u{+!&
2}k accrued interest receivable 应收利息；应计未收利息
6^ ik |k| accrued right 累算权益
D Q 5W6W accruing profit 应累算的利润
<3Fz>}V32 accumulated fiscal reserve 累积财政储备
J 9a $AU* accumulated profit 累积利润；滚存溢利
R9=K(pOT accumulated reserve 累积储备
e`ex]py<C accumulation of surplus income 累积收益盈余
!w=,p.?V= acquired assets 既得资产
hZ o5p&b acquisition 收购；购置；取得
\1{_lynD acquisition cost 购置成本
k#jm7 + acquisition expenses 购置费用
7sguGwg) _ acquisition of 100% interest 收购全部股权
N( 7u],(Om acquisition of control 取得控制权
86{ZFtv acquisition of fixed assets 购置固定资产
~>w:;M=sV8 acquisition of shell “买壳”
96)v#B?p acquisition price 收购价
>t,O2 ~ act of God 天灾
/#IH -2N acting partner 执事合伙人
1 )Eq&ASB active market 买卖活跃的市场；交投畅旺的市场；旺市
{_Np<r;j< active partner 积极参与的合伙人
tj#b_ u z active trading 交投活跃
[)i N)$Mv actual circulation 实际流通
qz lER actual cost 实际成本
t[j9R#02? actual expenditure 实际开支；实际支出
. =R=cA7 actual income 实际入息；实际收入；实际收益
5*XH6g F actual market 现货市场
_Ff".t<" actual price 现货价；实际价格
IdmD.k0pJ actual profit 实际利润
}+JLn%H) actual quotation 实盘；实际价位；实际报价
/1N)d?Pcl actual year basis 按实际年度计算
(-'PD_| actuals 实货
/xf.\Z7< actuarial investigation 精算调查
wNR=?Z~ actuarial principle 精算原则
/gX%ABmS actuarial report 精算师报告
ebD{ pc`& Actuarial Society of Hong Kong 香港精算学会
5E.vje{U; actuarial valuation 精算师估值
U 5clQiow actuary 精算师
No~ 6s.H ad referendum agreement 暂定协议；有待覆核的协定
=ty2_6&> ad valorem duty 从价税；按值征税
X $ PS(_M ad valorem duty system 从价税制
;Lqm#]C ad valorem fee 从价费
_]_L F[ ad valorem tariff 从价关税
'Dq"e$JM< additional allowance 额外免税额
j a:\W\xhJ additional amount for unexpired risk 未过期风险的额外款额
ME,duY/>Q additional assessable profit 补加应评税利润
v'$yk Z!Z additional assessment 补加评税
uAQg"j additional commitment 额外承担
5Ny0b|+p additional commitment vote 额外承担拨款
6<+8}`@B>G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
X ; 5 S additional dependent parent allowance 供养父母额外免税额
T5V$wmB\W additional provision 额外拨款
r=|vad$ additional stamp duty 附加印花税
=3pD:L additional tax 补加税罚款；补加税款
Lm.Ik}Gli Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
P1e5uJkd adjudged bankrupt 被裁定破产
~"\P~cg0J adjudicated bankrupt 裁定破产人
.;j"+Ef adjudication fee 裁定费；评定印花税额手续费；评估契据费
/:^tc/5U ] adjudication of bankruptcy 裁定破产；宣告破产
h4 h d<, adjudication of insolvency 裁定无力偿还债务
~(M*6b adjusted actual 经调整的实数；调整后的实数
L% zuI& q adjusted current assets 经调整的流动资产；调整后的流动资产
?; /{rITP# adjusted figure 经调整的数字；调整后的数额
6eO xF8 adjusted liabilities 经调整的负债；调整后的负债
)biX8yq hR adjusted loss 经调整的亏损；调整后的亏损
iAg}pwU 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
NrW [Q 3E$ adjusted profit 经调整的利润；调整后的利润
=$[W,+X6f adjusted surplus 经调整的盈余额；调整后的盈余额
cUYX1a)8 adjusted value 经调整的价值；调整后的价值
?9CIWpGjU adjustment 调整；修订；理算〔保险〕
pM,#wYL adjustment centre 调剂中心
zcZ^s v> adjustment lag 调整过程的时间差距；调整时差
ayN*fiV] adjustment mechanism 调整机制
2pw>B%1WP) adjustment of loss 亏损调整
Aw5K3@Ltz adjustment process 调整过程；调整程序
QZz&1n adjustment range 调整幅度
hg!x_Eq| administered exchange rate 受管制汇率
2Sv>C `FMU Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
5' ),) administration expenses 行政费用
p+!f(H administration fee 手续费；行政费
+ I?Qg administration in bankruptcy 破产管理
E:%>0FE administration order 遗产管理令
Jr|K> administrator 管理人；遗产管理人
YALyZ.d administrator of the estate 遗产管理人
+)% ,G@-` admission of debt 债项承认书
_%XbxP6rH admission of proof 接纳债权证明
eN Hpg j advance 放贷款项；垫付款项；预支款项；预付款项
;%M 2 x5 advance account 暂支帐目；预付款帐户
[ +yGDMLs advance compensation 预付补偿金
,CN#c o advance from shareholder 股东垫款
x!Y( Y=i> advance pending reimbursement 预支以待日后付还
wbo{JQ advanced economy 先进经济体系
tP -5 advancement 预付；预付财产
% 1OC#& advances warrant 垫款令
hwc:@' advancing 贷出
t vv[$ b& adverse balance 逆差
]Pz|Oi+] adverse exchange 逆汇
uT #Acg advertisement addressed to shareholders 在报章刊登的致股东通告
oXvdR(Sb^ advice for collection 托收通知书
T<! \B] advice of drawing 提款通知书；汇票通知书
3{6ps : w advice of payment 付款通知
o$*bm6o Advisory Committee [Securities and Futures Commission]
f;&` 9s| 1 谘询委员会〔证券及期货事务监察委员会〕
Au~+Zz|mQ Advisory Committee on Diversification 经济多元化谘询委员会
9T?~$XlX affidavit 誓章；遗产申报誓章
wA{*W>i affidavit of no receipt 述明无收款的誓章
r{bgTG affiliate 联号；联营公司；附属公司
?L`MFR affiliated company 附属公司；联号；联营公司
jo]m1 2ps affirmation [estate duty] 非宗教式宣誓〔遗产税〕
PV5-^ Y"v affordability 负担能力
&II JKn |_ African Development Bank [AfDB] 非洲开发银行
j0Id!o after-acquired property 事后取得的财产
S5zpUF= after-hours dealing 市后交易
A &x ab after-tax profit 税后盈利；税后利润；税后溢利
tj`tLYOZ@- agency agreement 代理协议
'
}y]mFpF agency expenses 代理机构的开支
9<+;hH8J_r agency fee 代理费
v#{G8'+% Agency Law 《代理法》
)*"T agent 代理人；承销人
mrw]yu;2<n agent of company 公司代理人
8') .o hD agent's fee 代理人费；经纪费
}; 4pZceV aggregate 总计；总数；总体数字
\H},ou U aggregate amount 总款额；总额
#p']-No aggregate assets and liabilities 总体资产与负债
L{4),65 aggregate at constant price 按固定价格计算的总体数字
f$~ _FX aggregate demand 总需求
qiF@7i aggregate gross position 总持仓量
V.O<|tl. aggregate limit 总限额
"it`X
B. aggregate of salaries tax 合计薪俸税
7O;BS}Lv= aggregate performance 总体表现；总体业绩
3'| U qf8 aggregate supply 总体供应
V,99N' o~x aggregate surplus 总盈余
;P 0,60 aggregate total 整体总额
y aCd4KP aggregate value 总值；合计价值
m~A[V,os aggregated basis 合计基准
R
(+h)#![ aggregated net chargeable income 合计应课税入息实额
~xsb5M5 aggregation 合并计算；合计；总和
8#NIs@DJ aggregation of incomes of husband and wife 夫妇入息合并计算
b|\{ !N] aggregation of property 财产的总和
P ]~N- xdV agio 差价；贴水
m^W*[ ^p Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
;$E~ZT4p Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
\ SoYx5lf 《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》
*
ePDc' Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
\<0G
kp 《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》
FN{H\W1cf Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(**-"o]H H 《香港政府和大韩民国政府关于相互促进和保护投资协定》
: :^qy^n agreement for a settlement 授产协议
<DA{\'jJ agreement for assignment 转让协议
1R^XWAb agreement for sale 售卖协议；买卖协议
nsM> % +o agreement for sale and purchase 买卖协议
vWPM:1A agreement for the payment of interest 支付利息协议
' Qp&,xK agreement for the repayment of money 还款协议
IN]`lJ agreement of reinsurance 再保险协议
(:</R$ I Agricultural Bank of China 中国农业银行
Y3 Pz00x air passenger departure tax 飞机乘客离境税
duZ|mT8Q== Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
y\r^\ S9% airport tax 机场税
wR 5\^[GN alcohol duty 酒精税
.b!OZ alienation 让与；让渡；转让
`2
%eD FZ alimony 生活费；赡养费
ox i
a} All Ordinaries Index [AOI] 所有普通股指数
gN MKGf\Y all risks 全险；综合险
s0X/1Cq All Sales Record for Stock Market 《股票市场成交报告》
HM(bR"E Allied Capital Resources Limited 新联财务有限公司
-52 @%uB all-items index [Consumer Price Index] 总指数〔消费物价指数〕
TsFV
;Sl3 allocation letter 拨款信件
0{^l2?mgSb allocation of fund 分配款项；预留款项
L@d]R MNv allocation of profit 利润分配；溢利分配
:V5!C$QV allocation warrant 拨款令
-$sl!%HO% allotment 分配；配股
K#m\ q itb allotment notice 股份配售通知；配股通知
+j)-L \ allotment of shares 股份分配
2fHIk57jP allowable 可获宽免；免税的
t
wa(M? allowable business loss 可扣除的营业亏损
ue^?/{ OuT allowable expenses 可扣税的支出
42b =z//; allowance 免税额；津贴；备抵；准备金
t ?Nj w7 allowance for debts 债项的免税额
*Dd(+NI allowance for depreciation by wear and tear 耗损折旧免税额
y4)ZUv,} allowance for funeral expenses 殡殓费的免税额
HlOA o:8' allowance for inflation 为通货膨胀而预留的款项；通胀准备金
k=ior allowance for repairs and outgoings 修葺及支出方面的免税额
o}r!qL0c allowance to debtor 给债务人的津贴
~x +:44* alteration of capital 资本更改
eE#81]'6a alternate trustee 候补受托人
!DY 2{Wb amalgamation 合并
gnKU\>2k ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
rS, * s'G ambit of charges 征税范围；收费范围
5 ~ *' >y amended valuation 经修订的估值
wHo#%Y,Nmi American Commodities Exchange 美国商品交易所
On2Vf*G@| American Express Bank Limited 美国运通银行
~8Dd<4?F] American Stock Exchange 美国证券交易所
M; S-ESQ amortization 摊销
5W:Gl?$S} amount due from banks 存放银行同业的款项
sTYuwna~
amount due from banks abroad 存放海外银行同业的款项
U:etcnb4w> amount due from holding companies 控股公司欠款
(|ct`KU0# amount due from local banks 存放本港银行同业的款项
lyOrM7Gs amount due to banks 银行同业的存款
o%N0K amount due to banks abroad 海外银行同业的存款
I49= ozPP amount due to holding companies 控股公司存款
n41\y:CAo amount due to local banks 本港银行同业的存款
^,ZvKA"}+/ amount due to outport banks 外埠银行同业的存款
ya*q; D amount for note issue 发行纸币的款额
L& 3Ar' amount of bond 担保契据的款额
! )51v { amount of consideration 代价款额
O) =73e\ amount of contribution 供款数额
|~=?vw< W amount of indebtedness 负债款额
z n?a|kt amount of principal of the loan 贷款本金额
=5s~$C amount of rates chargeable 应征差饷数额
LNyL>VHkK amount of share capital 股本额
Js^r]= \F' amount of sums assured 承保款额
@Z=y'yc'y. amount of variation 变动幅度
2\iD;Z#gM amount of vote 拨款数额
HPd+Bd amount payable 应付款额
C7fi1~ amount receivable 应收款额
BHRrXC\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8YJqM,t5) analysis 分析
u6bB5(s`& ancillary risk 附属风险
wzLiVe- annual account 周年帐目；周年帐目报表；年度决算；年结
CpP$HrQ annual accounting date 年结日期
zYgK$u^H annual allowance 每年免税额；年积金；年度津贴；年津
4o)\DB?! annual balance 年度余额
;03*qOYc annual disposable income 每年可动用收入
]mJAKy cE% annual estimates 周年预算
W&~iO annual fee 年费
6wvhvMkS annual general meeting 周年大会
, uqbS annual growth rate 年增率；每年增长率
WkU) I2oH annual long-term supplement 长期个案每年补助金
Tr}$Pb1 annual pensionable emolument 可供计算退休金的年薪
NNREt:+kr
annual report 年报
9{]r+z: Annual Report on the Consumer Price Index 《消费物价指数年报》
ay7+H7^|hZ annual return 周年报表；周年申报表；每年报税表格
"#eNFCo7k Annual Return Rules 《周年报表规则》
W0uM?J\O annual review of consumer prices 每年消费物价回顾
f'zFg["aZS annual roll-forward basis 逐年延展方式
RZ,<D I annual salary 年薪
K&"Pm9
annual statement 年度报表；年度决算表
);/5#b@<Y Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
RG PU~L annuitant 年金受益人
~M9 n <kmE annuity 年金
\SH D annuity contract 年金合约
KSpC%_LC annuity on human life 人寿年金
:0TS OT9. antecedent debt 先前的债项
)1tnZ=& ante-dated cheque 倒填日期支票
3K'o&>}L anticipated expenditure 预期开支
Y$`hudJ& anticipated net profit 预期纯利
dO4U9{+ anticipated revenue 预期收入
q NQ3(1 xW anti-inflation measure 反通货膨胀措施
iHG:W wM & anti-inflationary stance 反通货膨胀立场
^2?O+ =,F apparent deficit 表面赤字
nLN6@ apparent financial solvency 表面偿债能力
qwq+?fj={ apparent partner 表面合伙人
Iy1X n S* application for personal assessment 个人入息课税申请书
C_khd" application of fund 资金应用
@*`UOgP7 application to release as liquidator and to destruct the books of accounts and documents
|{|r? 3 申请免除清盘人职务及毁灭帐簿与文件
G]3ML)l appointed actuary 委任精算师
^$s~qQQ}B appointed auditor 委任核数师；委任审计师
Iz$W3#hi appointed trustee 委任的受托人
51(`wo>LS appointer 委任人
B6!<@* BI apportioned pro rata 按比例分摊
WUOPYYW<o apportionment 分配；分摊
$P}]|/Yb Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
F*jj cUk apportionment formula 分摊方程式
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< apportionment of estate duty 遗产税的分摊
9 Nbg@5( appraisal 估价；评估
uL2 {v appreciable growth 可观增长
` \u ),$ appreciable impact 显着影响
[{!j9E?( appreciable increase 可观增长
z1KC$~{O appreciation 增值；升值
$^+KR]\q appreciation against other currencies 相对其他货币升值
/*p?UW<*4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
6Bq2?;5 appreciation tax 增值税
Q c
=lf$ appropriation 拨款；拨用；拨付
,DUQto appropriation account 拨款帐目
2Z9gOd<M~ Appropriation Bill 拨款法案
@aPu}Hi appropriation-in-aid system 补助拨款办法
n~>CE "q approved assets 核准资产
ws(}K+y_ approved basket stock 认可一篮子证券
!vo '8r?& approved budget 核准预算
][K8\ approved charitable donation 认可慈善捐款
>p#d;wK4_ approved charitable institution 认可慈善机构
M Ut^mu$86 approved currency 核准货币；认可货币
2D_Vo ])l/ approved estimates 核准预算
t:j07 ,1~ approved estimates of expenditure 核准开支预算
6%hEs6-R approved overseas insurer 核准海外保险人
kE(-vE9 approved overseas trust company 核准海外信托公司
6O qnb+ approved pooled investment fund 核准汇集投资基金
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EK z\RX approved provident fund scheme 认可公积金计划
%m\G'hY2 approved provision 核准拨款
^VYZ % approved redeemable share 核准可赎回股份
9 C'+~<l approved regional stock 认可地区性证券
Ue\ oIi approved retirement scheme 认可退休金计划
2d J)4 approved subordinated loan 核准附属贷款
wTuRo
J arbitrage 套戥；套汇；套利
#Uk6Fmu ] arbitrageur 套戥者；套汇者
.+~kJ0~Y arbitrary amount 临时款项
7)It1i- arrangement 措施；安排；协定
\U => arrears 欠款
28qWC~/9 arrears of pay 欠付薪酬
B46H@]d#7K arrears of revenue 逾期未收税款；逾期未收的帐项
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(x7"f articles of association 组织章程；组织细则；组织章程细则
~Wd8>a{w Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
nsw8[pk ascertainment of profit 确定利润
n_ NG~ /x "Asia Clear" “亚洲结算系统”
)^@V* $ D Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%B u n @ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
VqT[ca\ Asian Development Fund [ADF] 亚洲发展基金
52R.L9Ai Asian dollar bond 亚洲美元债券
RuEnr7gi Asian dollar market 亚洲美元市场
* wZV*)} Asian dollar rate 亚洲美元利率
-EIMh^ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
?@BaBU:o`F Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
FHPZQ C8 asked price 沽盘；喊价；索价；卖方报价
BCDf9]X assessable income 应评税入息
]qG5 Ne _ assessable loss 应评税亏损
n~cm?" assessable profit 应评税利润
8i$`oMv[y assessable value 应评税值
#:5g` Ch4, assessed profit 估定利润
~ 5qZs"ks assessed value 经评估价值
J y[8,X assessment 评税；评定；估价；评税单
aZ0iwM K assessment number 评税编号；估价编号
N0 KRND assessment of additional tax 补加税评税
?U[nYp}"v assessment of performance 业绩评估；实绩评价
$W]gu G Assessor 评税主任
TZ_'nB~ asset price bubbles 资产价格泡沫
*1]k&#s asset-backed securities 具资产保证的证券
_[Wrd?Z assets accretion 资产增值
4U1fPyt assets and liabilities 资产与负债
u\Q**m2XP assets betterment statement 资产递增表；资产改进表
PsT v\! assets lending 实物放款；有抵押贷款
bH]!~[ assets of the company passing on the death 死者去世时转移的公司资产
BJ2W }R assets pledged as security for liabilities 用作负债抵押的资产
&IY_z0 = assets portfolio 资产投资组合
exU=!3Ji assets price 资产价格
XQ y|t"Vq> assets quality 资产质素
*G"#.YvE assets realization 资产变现
Y-k~ 7{7 assets refinancing arrangement 资产再集资安排
MM$" 6Jor assets securitization 资产证券化
0s[3:bZ\Ia assets situated outside Hong Kong 在香港以外地方的资产
qCT \rZU assets stripping 削减资产；拆卖资产
_( /lBf{| assets value 资产值
gxtbu $ assignee 承让人
$ =a$z" assignment 转让；转让书；转让契
+ W[#;)ea( assignment of interest 权益转让
:u+#:8u assignment of letters patent and trade mark 专利证书及商标转让
<G =@Gl assignment of property 物业转让；物业转让书
&!fcL Jd assignment right 转让权
nezbmpL 4 assignor 转让人
5!fW&O i Y associate 有联系的人；有关连人士；相联者；合伙人；联系人
vy y \^nL Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
N>\?Aeh associate member 附属会员
{/!"}{G1e associated body corporate 相联法人团体
]Y!
Vyn associated company 相联公司；联属公司
ExU|EN- associated corporation 相联法团
8ngf(#_{_n Association of Chartered Certified Accountants [ACCA] [United Kingdom]
m*,[1oeG& 公认会计师公会〔英国〕
L uK m Association of Futures Exchange Brokers 香港期货经纪协会
pC
Is+1O/ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
[`d ipLkr association of underwriters 承保人组织
YhR"_ assumption of control 接管
,QAp5I%3= assurance 担保；保险；转易；转易书
Y}z?I%zL assurance of interest 权益的转易
T<GD !j( at 19XX price 按一九ＸＸ年价格计算
Qj[O$L0 $ at a discount 按赔价计算；按贴水价格计算；打折扣
|H@p^.; at a premium 按溢价计算；按升水价格计算
rs+37 at call 通知付款；按通知
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at constant market price 按固定市价计算
eZ$1|Sj]j at constant price 按固定价格计算
{-q TU6 at cost 按成本计算
k=
1+mG at current market price 按当时市价计算；按现时市价计算
Jtk(yp{Zz at current price 按当时价格计算；按现时价格计算
[p<[83' ] at factor cost 按要素成本计算；按生产要素成本计算
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jn at money-of-the-day price 按付款当日价格计算
e:occT at or better 按指定或较佳价位〔买卖指令〕
&cE,9o%FZ at par 按面值计算；平价
a}hM}U! at sight 见票即付
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$0 at the close 按收市盘
j o#F& at the opening 按开市盘
Uwa1)Lwn attestation 见证；见证条款
(j"MsCwE at-the-money option 平价期权
5aQg^f%\ attorney 受权人；受托代表人
k] YGD attornment 新拥有人承认书
W}3vY] attributable profit 可归属利润
feHAZ.8rp+ attributable share value 可归属股份价值
*&MkkI# Auckland Stock Exchange 奥克兰证券交易所
3f8Z ?[Bb@ auction 拍卖
d69VgLg auctioneer 拍卖商
L@GD$F=<0 audit 审计；核数
^2@~AD`&h Audit Commission 审计署
``Rb-.Fq, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
l]&)an 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〕
Okc*)crw audit review 帐目审查
IBsn>*ja< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
)CQ}LbX Zy audited account 审计帐目；经审计的帐目
3 Re\ T audited annual account 经审计的周年帐目
E v#aMK audited balance sheet 经审计的资产负债表
. %7A7a auditor 核数师；核数主任；审计师
LXl ! !i% auditor's certificate 核数师证明书；审计师证明书
yK3z3"1M? auditor's report 核数师报告；审计师报告
EV$n>. Aussie bond 澳元债券
"KwKO8 f austerity budget 紧缩预算
NE"fyX` Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
7C^ nk
z Australia All Ordinaries Index 澳洲所有普通股票指数
O Sk9Eb4ld Australian Dollar [AUD] 澳元
h (2k;M^s Australian Options Market 澳大利亚期权市场
g p2)35 Australian Securities Commission 澳洲证券事务监察委员会
PD4E& k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
JnJz{(c
Australian Stock Exchange 澳大利亚证券交易所
KYN{iaj Austrian Schilling [ATS] 奥地利先令
="K>yUfcFl authentication 认证；鉴证
ObzlZP
r@ authority to purchase 委托购买证；委购书
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B authorization 认可；核准；授权；授权书
(7,Aw f5D~ authorization by direction 指示授权
P #PQ4uK \ authorization by instruction 指令授权
?Pc 3*. authorization by warrant 令状授权
p7er04/}\ authorization of unit trust 单位信托的认可
>j3N-;o@? authorized agent 指定代理人
Bs }>#I authorized capital 法定资本
Q8i6kf! authorized clerk 出市员
l-EQh*!j authorized dealer 认可交易商
W9"I++~f authorized financial institution 认可财务机构
*6tN o-)^ authorized fund 认可基金
C"<@EMU9 authorized fund house 获授权的基金公司；认可基金公司
t`B']Ac;T authorized institution 认可机构
4uA^/]ygo authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:~Y$\Ww(~ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
R3A^VE;qP authorized insurer 获授权保险人；获认可承保人
XT"c7]X authorized investment 特准投资项目
Gy%e%' authorized person 获授权人
UepBXt3) authorized representative 获授权代表
+_Z/VQv authorized share capital 法定股本
_!zY(9% automated quotation system 自动报价系统
lfP|+=^B
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pkx>6(Y 自动交易系统〔香港期货交易所有限公司〕
vKf=t&gqr automatic adjustment mechanism 自动调整机制
IIk J"Qg. automatic adjustment system 自动调整系统
f'dI"o&^/d Automatic Clearing House 自动票据交换所
Km7 automatic exchange rates accumulation system 自动化汇率累集系统
5@ug1F& Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
wn&2-m*a automatic teller machine [ATM] 自动柜员机
mZyTo/\0 autopay 自动转帐
wQT'~'kL available assets 可用资产
L8ke*O$ available fiscal reserve 现存财政储备
q 0wVV available profit 可用利润
(6nw8vQ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
D2bUSRrb average 平均；平均数；海损
.&y1gh!= average basic salary 平均基本薪金
X[<9+Q-& average consumer expenditure 平均消费开支；一般消费开支
Z]<_a) > average cost 平均成本
<h({ +N average cost of land production 增辟土地平均成本
7}k8-:a% average daily turnover 平均每日成交额
C# >C59 average daily wage rate 平均每日工资率
t UQ)q average expenditure pattern 平均开支模式
d/1XL[& average growth rate 平均增长率
s9iM hCu| average net fixed assets 固定资产平均净值
\BL9}5y average of relatives 相对价格平均数
SCij5il% average price 平均价格
VzesqVx average propensity to consume 平均消费倾向；一般消费倾向
5oS\ uX| average propensity to save 平均储蓄倾向；一般储蓄倾向
?}[keSEh> average rate 平均率
/
<p HDY average revenue 平均收入；平均收益
il~,y8WTU{ average stock 平均库存；平均存货
@^O ww(I average yearly rent 平均年租
-bwl~3ZTi avoidance of double taxation 避免双重课税
OjZ@_V: avoidance of tax 避税
