A:
o/i5e= 9[y A share Ａ股；甲类股份
%n V@'3EI abatement of tax 减税；减扣免税额
U4mh! ABN AMRO Bank N.V. 荷兰银行
'nmYB: &! above-the-line expenditure 线上项目支出；经常预算支出
x. yb4i=Jq above-the-line receipt 线上项目收入；经常预算收入
Z "+rg9/p ABSA Asia Limited 南非联合亚洲有限公司
.DV#-tUh absolute change 绝对数值变更
R!M|k%( absolute expenditure 实际开支
&bO odkOb absolute guideline figure 绝对准则数字
+kdU%Sm absolute interest 绝对权益
tM?I()Y&P absolute order of discharge 绝对破产解除令
OU
Yb- absolute profit margin 绝对利润幅度
>P]I&S-. absolute value 实值；绝对值
H$($l<G9C absolutely vested interest 绝对既得权益
={&TeMMA absorbed cost 已吸收成本；已分摊成本
`[W)6OUCx} absorption 吸收；分摊；合并
U:5*i absorption rate 吸收率；摊配率；分摊率
XTn{1[.O ACB Finance Limited 亚洲商业财务有限公司
="[+6X acceptable form of reciprocity 合理的互惠条件
Y9(i}uTi acceptable rate 适当利率；适当汇率
E%v[7 ST acceptance agreement 承兑协议
, K"2tb acceptance for honour 参加承兑
94>7-d acceptor 承兑人；接受人；受票人
ph$&f0A6Xc acceptor for honour 参加承兑人
0" D?.E"$r accident insurance 意外保险
h 19.b:JT Accident Insurance Association of Hong Kong 香港意外保险公会
v:;C|uE| accident insurance scheme 意外保险计划
Q*{ H] accident year basis 意外年度基准
a!6OE"?QQ accommodation 通融；贷款
neMe<jr accommodation bill 通融票据；空头票据
k3htHCf*G$ accommodation party 汇票代发人
66y ,{t account balance 帐户余额；帐户结余
:-jP 8X account book 帐簿
]MH
\3g; account collected in advance 预收款项
3 T#3<gqM[ account current book 往来帐簿
6`PGV+3j account of after-acquired property 事后取得的财产报告
;{) @ghD account of defaulter 拖欠帐目
~'YSVx& ) account payable 应付帐款
looPO:bo^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
qm&53 account receivable 应收帐款
]8j5Ou6#y account receivable report 应收帐款报表
j2&OY g account statement 结单；帐单；会计财务报表
&G5I0:a
account title 帐户名称；会计科目
9%hB accountant's report 会计师报告
|Z)/ Accountant's Report Rules 会计师报告规则
Y~\xWYR accounting and auditing procedure 会计与审计程序；会计与核数程序
kTe<1^,m Accounting Arrangements 《会计安排》
L SOwa accounting basis 会计基础
ri.|EmH2:D accounting by Official Receiver 破产管理署署长呈交的帐目
pmXWI`s Accounting Circular 《会计通告》
| r*1.V( accounting class 会计类别
PYRwcJ$b\d accounting date 记帐日期；会计结算日期
*g_>eNpXD accounting for money 款项核算
dL Py%q Accounting Officer 会计主任
R=f5:8D<- accounting period 会计报告期；会计期
vf'jz`Z accounting policy 会计政策；会计方针
(6_/n&mF accounting practice 会计惯例
!i lDR< accounting principle 会计准则
sg~/RSJ3 accounting record 会计记录
|@4h z9~3 accounting report 会计报告
YH6 K-} Accounting Services Branch [Treasury] 会计事务部〔库务署〕
d=Ihl30m Accounting Society of China 中国会计学会
%-zH ]"Q$ accounting statement 会计报表
S)1:*>@ accounting system 会计制度；会计系统
{ l~T~3/i accounting transaction 会计事项；帐务交易
t5[JN:an accounting treatment 会计处理
2yg'?tp j accounting year 会计年度
l@2`f#y1~< accretion 增值；添加
p~y
4q4 accrual 应计项目；应累算数目
yOm6HA``hT accrual basis 应计制；权责发生制
k$m X81 accrual basis accounting 应计制会计；权责发生制会计
[ &59n,R` accrue 应累算；应计
)"Yah accrued benefit 应累算利益
zL=I-f Vq accrued charges 应计费用
I (eR3d: accrued cumulative preference share dividend 应累算的累积优先股股息
1>*<K/\qg accrued expenses 应累算费用
&?6 ~v
accrued interest payable 应付利息；应计未付利息
j7%%/%$o[ accrued interest receivable 应收利息；应计未收利息
trA `l/ accrued right 累算权益
EG=>F1&M accruing profit 应累算的利润
;5S7_p2]j accumulated fiscal reserve 累积财政储备
SVeU7Q6- accumulated profit 累积利润；滚存溢利
^,r;/c9A8 accumulated reserve 累积储备
w4/)r-Z4I accumulation of surplus income 累积收益盈余
R3 =E?us! acquired assets 既得资产
Pg}G4L?H;J acquisition 收购；购置；取得
E<_6O Cz acquisition cost 购置成本
c8 fb)`,k acquisition expenses 购置费用
/60=N `i
acquisition of 100% interest 收购全部股权
.jU0Hu{F4 acquisition of control 取得控制权
!,WRXE&j acquisition of fixed assets 购置固定资产
n_ gB#L$ acquisition of shell “买壳”
gI$`d?[0{ acquisition price 收购价
Z%d4V< fn act of God 天灾
] nGA1 S{ acting partner 执事合伙人
"s^@PzQpN active market 买卖活跃的市场；交投畅旺的市场；旺市
;^SgV active partner 积极参与的合伙人
Y\F H4}\S active trading 交投活跃
ij SYQ actual circulation 实际流通
Vc<n6 actual cost 实际成本
<GlV!y actual expenditure 实际开支；实际支出
^OsUWhkV actual income 实际入息；实际收入；实际收益
%6?}gc_ actual market 现货市场
"TCbO`mg actual price 现货价；实际价格
e 2&i actual profit 实际利润
f)fw87UPc actual quotation 实盘；实际价位；实际报价
alD|-{Bf actual year basis 按实际年度计算
>}tG^ )os actuals 实货
m$j;FKz+| actuarial investigation 精算调查
ImW~ Jy actuarial principle 精算原则
Ue Tp, actuarial report 精算师报告
rx) Q] Actuarial Society of Hong Kong 香港精算学会
-B! TA0=oJ actuarial valuation 精算师估值
k18V4ATE] actuary 精算师
vK/Z9wR*05 ad referendum agreement 暂定协议；有待覆核的协定
WW z ns[$f ad valorem duty 从价税；按值征税
oMf h|B ad valorem duty system 从价税制
l$@lk?dc ad valorem fee 从价费
1a4 $.
{ ad valorem tariff 从价关税
!0_Y @>2 additional allowance 额外免税额
q&x#S_! additional amount for unexpired risk 未过期风险的额外款额
"lAS
<dq additional assessable profit 补加应评税利润
FV, SA3 additional assessment 补加评税
mjc:0hH additional commitment 额外承担
09i[2n;O additional commitment vote 额外承担拨款
[^ P2Kn additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
i I RigW additional dependent parent allowance 供养父母额外免税额
4H '&5 additional provision 额外拨款
b8Sl3F?-~ additional stamp duty 附加印花税
u>@G:kt8 additional tax 补加税罚款；补加税款
J x7^|A Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
'S>Jps@ adjudged bankrupt 被裁定破产
_JB3 +0@ adjudicated bankrupt 裁定破产人
?`i Bp+iBv adjudication fee 裁定费；评定印花税额手续费；评估契据费
, X):2_m adjudication of bankruptcy 裁定破产；宣告破产
< du M8 adjudication of insolvency 裁定无力偿还债务
*Ux"3IXO adjusted actual 经调整的实数；调整后的实数
A>S2BL#= adjusted current assets 经调整的流动资产；调整后的流动资产
G9%4d;uFT adjusted figure 经调整的数字；调整后的数额
fQ ) ;+ adjusted liabilities 经调整的负债；调整后的负债
wEqCuhZ adjusted loss 经调整的亏损；调整后的亏损
6f1Y:qK'@ 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
(b5af_ c adjusted profit 经调整的利润；调整后的利润
3_:k12%p adjusted surplus 经调整的盈余额；调整后的盈余额
KLB?GN?Pb adjusted value 经调整的价值；调整后的价值
ax }Xsk_ adjustment 调整；修订；理算〔保险〕
]P5u:~U adjustment centre 调剂中心
BGOI adjustment lag 调整过程的时间差距；调整时差
YkbLf#2AE| adjustment mechanism 调整机制
u{^Kyo#v adjustment of loss 亏损调整
o^J&c_U\3' adjustment process 调整过程；调整程序
bBL"F!. adjustment range 调整幅度
}3e+D administered exchange rate 受管制汇率
\6L=^q= Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
P40 eK0 e6 administration expenses 行政费用
S d -+a administration fee 手续费；行政费
*8+Y R administration in bankruptcy 破产管理
p `Z7VG administration order 遗产管理令
2 1Opx~T3 administrator 管理人；遗产管理人
/ GNYv* administrator of the estate 遗产管理人
Gd 9B admission of debt 债项承认书
C\K-- admission of proof 接纳债权证明
= $ J2 advance 放贷款项；垫付款项；预支款项；预付款项
H|?`n
u iD advance account 暂支帐目；预付款帐户
P@ u%{ advance compensation 预付补偿金
NmXTk+,L# advance from shareholder 股东垫款
qlP=Y .H advance pending reimbursement 预支以待日后付还
s:{% 1 / advanced economy 先进经济体系
*a4eL [ advancement 预付；预付财产
igCtq!.a advances warrant 垫款令
%kT:"j(xW advancing 贷出
~I74' adverse balance 逆差
:}-[%LS V adverse exchange 逆汇
nz+KA\iW advertisement addressed to shareholders 在报章刊登的致股东通告
eA_4,"{ advice for collection 托收通知书
4v7RX advice of drawing 提款通知书；汇票通知书
u jedvw;sO advice of payment 付款通知
^} #!?" Y Advisory Committee [Securities and Futures Commission]
KYaf7qy] 谘询委员会〔证券及期货事务监察委员会〕
D=$<E x^p Advisory Committee on Diversification 经济多元化谘询委员会
ml2HA4X&$Y affidavit 誓章；遗产申报誓章
=nl,5^ affidavit of no receipt 述明无收款的誓章
fq'Of
wT affiliate 联号；联营公司；附属公司
~1oD7=WN affiliated company 附属公司；联号；联营公司
C_/o ORvK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
a6OT2B affordability 负担能力
A
|B](MW%O African Development Bank [AfDB] 非洲开发银行
u ""= 9>0 after-acquired property 事后取得的财产
|ou k;r24V after-hours dealing 市后交易
Uw!v=n3#! after-tax profit 税后盈利；税后利润；税后溢利
WF7RMQ51j agency agreement 代理协议
J0k~% agency expenses 代理机构的开支
z m%\L/BF agency fee 代理费
TMrmyvv Agency Law 《代理法》
'}=M~ agent 代理人；承销人
5s9~rm agent of company 公司代理人
q Z.\GHS agent's fee 代理人费；经纪费
9"e!0Q4 0 aggregate 总计；总数；总体数字
Y|L57 F aggregate amount 总款额；总额
zc#`qa:0 aggregate assets and liabilities 总体资产与负债
]S I`fja/ aggregate at constant price 按固定价格计算的总体数字
Q2o:wXvj aggregate demand 总需求
Nx"?'-3Hm aggregate gross position 总持仓量
Gu pKM%kM aggregate limit 总限额
M vCBgLN aggregate of salaries tax 合计薪俸税
<|@9]>z aggregate performance 总体表现；总体业绩
'1 + Bgf aggregate supply 总体供应
(46)v'? aggregate surplus 总盈余
9UZX+@[F aggregate total 整体总额
()Z$j,2 aggregate value 总值；合计价值
]c D!~nJ aggregated basis 合计基准
4{_5z7ody aggregated net chargeable income 合计应课税入息实额
RXDk8)^ aggregation 合并计算；合计；总和
w ,&RHQB aggregation of incomes of husband and wife 夫妇入息合并计算
N'StT$( aggregation of property 财产的总和
(~#9KA1A} agio 差价；贴水
FVHL;J]nf1 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》
)Z#7%, o Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
, 3K?=e2 《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》
9/Ls3U? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
P-C_sj A7 《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&Gb[Q&a8 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
/"U<0jot 《香港政府和大韩民国政府关于相互促进和保护投资协定》
q)/4i 9
agreement for a settlement 授产协议
T r8+E;; agreement for assignment 转让协议
Z=xrj E agreement for sale 售卖协议；买卖协议
|[ge ,MO: agreement for sale and purchase 买卖协议
c=5$bo]LI agreement for the payment of interest 支付利息协议
C,E 5/XW agreement for the repayment of money 还款协议
AG ?oA328 agreement of reinsurance 再保险协议
31}6dg8?n Agricultural Bank of China 中国农业银行
?s//a_nL* air passenger departure tax 飞机乘客离境税
)`)cB)s Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
86 i =N _ airport tax 机场税
0bor/FU-d alcohol duty 酒精税
-(jcsqDk alienation 让与；让渡；转让
$ _ y"P alimony 生活费；赡养费
#S"=)BZ 8L All Ordinaries Index [AOI] 所有普通股指数
a?;{0I:Ln all risks 全险；综合险
PrCq
JY All Sales Record for Stock Market 《股票市场成交报告》
pd| s7 Allied Capital Resources Limited 新联财务有限公司
l!b#v` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
JkKI/ 5h allocation letter 拨款信件
nm)F tX|A allocation of fund 分配款项；预留款项
CAX U
# allocation of profit 利润分配；溢利分配
("{'], > allocation warrant 拨款令
/1Eg6hf9B allotment 分配；配股
8WvT0q>] allotment notice 股份配售通知；配股通知
@!S5FOXipZ allotment of shares 股份分配
|qBo*OcO allowable 可获宽免；免税的
~9{.!7KPc allowable business loss 可扣除的营业亏损
K
\O ,AE allowable expenses 可扣税的支出
q nOAIP:0 allowance 免税额；津贴；备抵；准备金
0wx`y$~R allowance for debts 债项的免税额
4x:fOhtP allowance for depreciation by wear and tear 耗损折旧免税额
?h { & allowance for funeral expenses 殡殓费的免税额
;RR)C@n1 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8WAg{lVs allowance for repairs and outgoings 修葺及支出方面的免税额
M*x_1h5n allowance to debtor 给债务人的津贴
<v\|@ @X alteration of capital 资本更改
*StJ5c_kg2 alternate trustee 候补受托人
U@9n 7 F amalgamation 合并
6 R!0 v8 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
uB%`Bx'OW ambit of charges 征税范围；收费范围
# RtrHm amended valuation 经修订的估值
PKP( :3| American Commodities Exchange 美国商品交易所
'b- }K DP American Express Bank Limited 美国运通银行
X0m\
American Stock Exchange 美国证券交易所
EfOJ%Xr[,l amortization 摊销
1&dWt_\ amount due from banks 存放银行同业的款项
rIXAn4,dTv amount due from banks abroad 存放海外银行同业的款项
@=$;^}JS| amount due from holding companies 控股公司欠款
VL\6U05Z amount due from local banks 存放本港银行同业的款项
| 2 mEowAd amount due to banks 银行同业的存款
BM3nZ<%3 amount due to banks abroad 海外银行同业的存款
!Ed';yfz\( amount due to holding companies 控股公司存款
k]v a amount due to local banks 本港银行同业的存款
[j5L}e!T amount due to outport banks 外埠银行同业的存款
Uu
G;z5 amount for note issue 发行纸币的款额
N(D_*% 96 amount of bond 担保契据的款额
G,J$lT X amount of consideration 代价款额
;&iQNXL amount of contribution 供款数额
Rs E+\) amount of indebtedness 负债款额
Hxk hlNB amount of principal of the loan 贷款本金额
sp JB6n( amount of rates chargeable 应征差饷数额
;lP) amount of share capital 股本额
1:8ZS amount of sums assured 承保款额
"]sr4Jg= amount of variation 变动幅度
zg Lm~ amount of vote 拨款数额
P5[.2y_qM amount payable 应付款额
[ z?<'Tj amount receivable 应收款额
o0AREZ+I Amsterdam Stock Exchange 阿姆斯特丹证券交易所
r t f}4. analysis 分析
291v
R] ancillary risk 附属风险
<jxTI%'f59 annual account 周年帐目；周年帐目报表；年度决算；年结
Up8#Nz
T annual accounting date 年结日期
NKR NEq! annual allowance 每年免税额；年积金；年度津贴；年津
5{{u #W%= annual balance 年度余额
%KqXtc`O annual disposable income 每年可动用收入
`*WR[c annual estimates 周年预算
GR/
p%Y( annual fee 年费
90Q} 9T\ annual general meeting 周年大会
hEDj"`Px annual growth rate 年增率；每年增长率
7Ij'!@no annual long-term supplement 长期个案每年补助金
pZXva9bE annual pensionable emolument 可供计算退休金的年薪
Ur_~yX]Mo annual report 年报
m+CvU?)gJ Annual Report on the Consumer Price Index 《消费物价指数年报》
[N{Rd[{QTL annual return 周年报表；周年申报表；每年报税表格
z 55P~p Annual Return Rules 《周年报表规则》
H1+G:TM annual review of consumer prices 每年消费物价回顾
sq*sb dE annual roll-forward basis 逐年延展方式
kFeuKSa^d annual salary 年薪
hMdsR,Iq annual statement 年度报表；年度决算表
OD{R h(Id 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
h " j{B annuitant 年金受益人
1SQ& m H/ annuity 年金
U)N;=gr\ annuity contract 年金合约
z[l17+v annuity on human life 人寿年金
;+cZS= antecedent debt 先前的债项
w
J; y 4 ante-dated cheque 倒填日期支票
8$S$*[-a anticipated expenditure 预期开支
_Nlx)Y R anticipated net profit 预期纯利
gzxLHPiw anticipated revenue 预期收入
LvB -%@n anti-inflation measure 反通货膨胀措施
=xg pr*
anti-inflationary stance 反通货膨胀立场
DT;Hr4Z8^" apparent deficit 表面赤字
^ IY1^x apparent financial solvency 表面偿债能力
._#|h5 apparent partner 表面合伙人
p^NYJV application for personal assessment 个人入息课税申请书
UDhW Y.`'~ application of fund 资金应用
#VtlXr>G application to release as liquidator and to destruct the books of accounts and documents
?NJ\l5' 申请免除清盘人职务及毁灭帐簿与文件
&vo]l~. appointed actuary 委任精算师
;4%^4<+3 appointed auditor 委任核数师；委任审计师
Sa6}xe."M, appointed trustee 委任的受托人
jrG@
+" } appointer 委任人
IX$ $pdQ apportioned pro rata 按比例分摊
't2 "CPZ apportionment 分配；分摊
klv ]+F&[ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
!'MZeiL P apportionment formula 分摊方程式
/=i^Bgh4 apportionment of estate duty 遗产税的分摊
>$k_tC' " appraisal 估价；评估
X]M)T appreciable growth 可观增长
os"o0? appreciable impact 显着影响
B usxg?= appreciable increase 可观增长
5) nm6sf appreciation 增值；升值
1: XT r appreciation against other currencies 相对其他货币升值
$yBU
,lu} appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Mvu! appreciation tax 增值税
c[f appropriation 拨款；拨用；拨付
^|(F|Z appropriation account 拨款帐目
XzkC ]e ' Appropriation Bill 拨款法案
UJ2T j+ appropriation-in-aid system 补助拨款办法
g#W )EXUR approved assets 核准资产
v~9PS2 approved basket stock 认可一篮子证券
> }Za) approved budget 核准预算
y.H E3tH approved charitable donation 认可慈善捐款
BNnGtVAbZ approved charitable institution 认可慈善机构
R=xT \i{4h approved currency 核准货币；认可货币
S! 0<a Fh approved estimates 核准预算
==~X8k|{E approved estimates of expenditure 核准开支预算
9H`Q
|7g(5 approved overseas insurer 核准海外保险人
gM '_1zs
U approved overseas trust company 核准海外信托公司
[YLaR r approved pooled investment fund 核准汇集投资基金
['Hl$ 2 j approved provident fund scheme 认可公积金计划
D`V03}\- approved provision 核准拨款
k & 2U& approved redeemable share 核准可赎回股份
- $>R;L approved regional stock 认可地区性证券
LY-fp+ approved retirement scheme 认可退休金计划
?l
&S:`
L approved subordinated loan 核准附属贷款
p$0G EYwM arbitrage 套戥；套汇；套利
IR(qjm \V arbitrageur 套戥者；套汇者
Lp.,:z7 arbitrary amount 临时款项
$<OX\f% arrangement 措施；安排；协定
KQ9~\No] arrears 欠款
W c {<DE?J arrears of pay 欠付薪酬
P|Dw +lQj arrears of revenue 逾期未收税款；逾期未收的帐项
( 3C::B= articles of association 组织章程；组织细则；组织章程细则
|L 11?{ K Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
nRzD[ 3I ascertainment of profit 确定利润
eF823cH2x_ "Asia Clear" “亚洲结算系统”
* 0^!%Y'/4 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
T8bk \\Od Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
/PafIq Asian Development Fund [ADF] 亚洲发展基金
ZBUEg7c Asian dollar bond 亚洲美元债券
~xer ZQgc Asian dollar market 亚洲美元市场
[Ab q("9p\ Asian dollar rate 亚洲美元利率
w^6rgCl Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
&!SdO<agZ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
p8aGM-+40W asked price 沽盘；喊价；索价；卖方报价
<%Zg; ]2H` assessable income 应评税入息
_Ryt|# y assessable loss 应评税亏损
c |.~f+ assessable profit 应评税利润
-~n^ ?0 assessable value 应评税值
*<c, x8\s9 assessed profit 估定利润
0Ihp`QGU: assessed value 经评估价值
[+\=x[q assessment 评税；评定；估价；评税单
JR] /\( assessment number 评税编号；估价编号
l 8qCg/ew assessment of additional tax 补加税评税
O~? H\2S assessment of performance 业绩评估；实绩评价
1t w>C\ Assessor 评税主任
QpxR Yv asset price bubbles 资产价格泡沫
% put=I asset-backed securities 具资产保证的证券
|` B*\\ 1 assets accretion 资产增值
^lud2x$O^C assets and liabilities 资产与负债
S:aAR*<6 assets betterment statement 资产递增表；资产改进表
[#hpWNez(> assets lending 实物放款；有抵押贷款
"%ou'\} assets of the company passing on the death 死者去世时转移的公司资产
@-qS[bV assets pledged as security for liabilities 用作负债抵押的资产
VRV *\*~$ assets portfolio 资产投资组合
3M\~#> assets price 资产价格
@TB cVHy assets quality 资产质素
# bc$[%_ assets realization 资产变现
W5z<+8R assets refinancing arrangement 资产再集资安排
GrPKJ~{6 assets securitization 资产证券化
ieo Naq assets situated outside Hong Kong 在香港以外地方的资产
lQ(I/[qVd assets stripping 削减资产；拆卖资产
-5B>2K F assets value 资产值
(c AWT, assignee 承让人
50kjX} assignment 转让；转让书；转让契
gT8Q:8f: assignment of interest 权益转让
z=%&?V assignment of letters patent and trade mark 专利证书及商标转让
:59fb" ^$ assignment of property 物业转让；物业转让书
;\-f7!s assignment right 转让权
OCHj Qc assignor 转让人
Bu7Ztt* associate 有联系的人；有关连人士；相联者；合伙人；联系人
{,xI|u2R Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
utOATjB.z associate member 附属会员
@{/GdB,} associated body corporate 相联法人团体
`s1>7XWf
associated company 相联公司；联属公司
@pq2Z^SQ H associated corporation 相联法团
$ 1lI6 =
, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
mW EaUi)Zz 公认会计师公会〔英国〕
a4{~. Mp Association of Futures Exchange Brokers 香港期货经纪协会
sT8(f=^)8F Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E0HXB1" association of underwriters 承保人组织
}9=X*'BO assumption of control 接管
-7- r~zmr assurance 担保；保险；转易；转易书
^#i3JMq assurance of interest 权益的转易
9lXjB_wG> at 19XX price 按一九ＸＸ年价格计算
W;L<zFFbU) at a discount 按赔价计算；按贴水价格计算；打折扣
\"k[y+O],4 at a premium 按溢价计算；按升水价格计算
I
"Qf};n at call 通知付款；按通知
|p _\pa1&
at constant market price 按固定市价计算
^V6cx2M at constant price 按固定价格计算
7 6 nrDE at cost 按成本计算
\EI<1B at current market price 按当时市价计算；按现时市价计算
J34/rL/s at current price 按当时价格计算；按现时价格计算
3QS A| at factor cost 按要素成本计算；按生产要素成本计算
,jH<i.2R at money-of-the-day price 按付款当日价格计算
3T1t !q4/5 at or better 按指定或较佳价位〔买卖指令〕
m{#?fR=9 at par 按面值计算；平价
;|yd}q=p at sight 见票即付
X;:qnnO at the close 按收市盘
:)JIKP%$\) at the opening 按开市盘
C?dQ
QB$ attestation 见证；见证条款
Od n`q= at-the-money option 平价期权
)T0%<(J attorney 受权人；受托代表人
\iL{q^Im attornment 新拥有人承认书
py|ORVN(Z attributable profit 可归属利润
z3Id8G&> attributable share value 可归属股份价值
=#=<%HPT Auckland Stock Exchange 奥克兰证券交易所
@kh:o\ auction 拍卖
'0b!lVe auctioneer 拍卖商
"R< c audit 审计；核数
dlv1liSXL5 Audit Commission 审计署
&,*G}6wa;& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Q+<{2oVz 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〕
b6(LoN. audit review 帐目审查
h95a61a,Vy Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
W0-KFo.' audited account 审计帐目；经审计的帐目
1 sJtkge: audited annual account 经审计的周年帐目
wmV7g7t6 audited balance sheet 经审计的资产负债表
O~P1d&:L auditor 核数师；核数主任；审计师
xxy
(#j$ auditor's certificate 核数师证明书；审计师证明书
b?^CnMO auditor's report 核数师报告；审计师报告
U~CG( 9 Aussie bond 澳元债券
WNnB
s austerity budget 紧缩预算
b;;mhu[D Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
6Dl]d %. Australia All Ordinaries Index 澳洲所有普通股票指数
EN2H[i+ , Australian Dollar [AUD] 澳元
p ZxuV(QP` Australian Options Market 澳大利亚期权市场
bT >1S2s Australian Securities Commission 澳洲证券事务监察委员会
2|a5xTzH Australian Society of Certified Practising Accountants 澳洲执业会计师公会
g$/C-j4A[ Australian Stock Exchange 澳大利亚证券交易所
Yq~$p Vgf Austrian Schilling [ATS] 奥地利先令
Qxb%P<`u authentication 认证；鉴证
f[ 'uka.U authority to purchase 委托购买证；委购书
`/"*_AKAI authorization 认可；核准；授权；授权书
57|RE5]|! authorization by direction 指示授权
1ze\ U> authorization by instruction 指令授权
D`4>Wh /H authorization by warrant 令状授权
D`9 a"o authorization of unit trust 单位信托的认可
( _0r'{` authorized agent 指定代理人
e'l@M$^ authorized capital 法定资本
q 3 nF\Me0 authorized clerk 出市员
x*#9\*@EI authorized dealer 认可交易商
{,X}Btnwp authorized financial institution 认可财务机构
F[@M? authorized fund 认可基金
)lh Pl authorized fund house 获授权的基金公司；认可基金公司
#@UzOQ> authorized institution 认可机构
aam6R /4 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[,a2A authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
dy'
J~Eo7 authorized insurer 获授权保险人；获认可承保人
O~*`YsL9 authorized investment 特准投资项目
P->.eo#VG authorized person 获授权人
hU|TP3* authorized representative 获授权代表
bC h authorized share capital 法定股本
Pd8zdzf{ automated quotation system 自动报价系统
Cs2F/M' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
dbsD\\,2%N 自动交易系统〔香港期货交易所有限公司〕
<| =^[' vi automatic adjustment mechanism 自动调整机制
Y=5}u&\ automatic adjustment system 自动调整系统
WU +OS( Automatic Clearing House 自动票据交换所
|& Pa`=sp automatic exchange rates accumulation system 自动化汇率累集系统
BcaX:C?f Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
dCn'IM1 automatic teller machine [ATM] 自动柜员机
Dg=!d)\ autopay 自动转帐
u*6Y>_iA available assets 可用资产
umuE5MKY< available fiscal reserve 现存财政储备
$! R]! s available profit 可用利润
%AJTU3=0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
\- f^C}m average 平均；平均数；海损
&:?2IAe average basic salary 平均基本薪金
A(@VjXl average consumer expenditure 平均消费开支；一般消费开支
"i^<
H average cost 平均成本
`^mY*Cb e average cost of land production 增辟土地平均成本
BM>'w,$KL average daily turnover 平均每日成交额
d Wi:V 7t+ average daily wage rate 平均每日工资率
[/V i*Z average expenditure pattern 平均开支模式
oYmLJzCf average growth rate 平均增长率
78UE?) X" average net fixed assets 固定资产平均净值
%0Mvd;#[ average of relatives 相对价格平均数
E[a|.lnV average price 平均价格
igO,Ge8} average propensity to consume 平均消费倾向；一般消费倾向
Qq{>]5<
average propensity to save 平均储蓄倾向；一般储蓄倾向
%] #XI r average rate 平均率
SL$ bV2T average revenue 平均收入；平均收益
H"vkp~u]I average stock 平均库存；平均存货
:vXlni7N[M average yearly rent 平均年租
cCB YM avoidance of double taxation 避免双重课税
G$oi>zt3 avoidance of tax 避税
