A:
a57Y9.H`o A share Ａ股；甲类股份
5:Pp62 abatement of tax 减税；减扣免税额
<h4"^9 hL ABN AMRO Bank N.V. 荷兰银行
$]%;u: Sa above-the-line expenditure 线上项目支出；经常预算支出
/WRS6n above-the-line receipt 线上项目收入；经常预算收入
2BXpk^d5y ABSA Asia Limited 南非联合亚洲有限公司
r )ZUeHt}w absolute change 绝对数值变更
}Xr-xh \v absolute expenditure 实际开支
w0)V3 absolute guideline figure 绝对准则数字
Y|_ #yb absolute interest 绝对权益
MGfDxHg] absolute order of discharge 绝对破产解除令
,G!M?@Q absolute profit margin 绝对利润幅度
P(_D%0xKm absolute value 实值；绝对值
AMG}'P: absolutely vested interest 绝对既得权益
^I~2t|} absorbed cost 已吸收成本；已分摊成本
=SB#rC H absorption 吸收；分摊；合并
{^i7 3}@O absorption rate 吸收率；摊配率；分摊率
X]U,`oE)9 ACB Finance Limited 亚洲商业财务有限公司
Q g"hN acceptable form of reciprocity 合理的互惠条件
;gY W!rM acceptable rate 适当利率；适当汇率
=MEv{9_ acceptance agreement 承兑协议
F^ 7qLvh acceptance for honour 参加承兑
K~H)XJFF acceptor 承兑人；接受人；受票人
=<e|<EwSZ acceptor for honour 参加承兑人
(wEaa'XL accident insurance 意外保险
L @HPU;< Accident Insurance Association of Hong Kong 香港意外保险公会
}=z_3JfO accident insurance scheme 意外保险计划
Y;8Y s&/t accident year basis 意外年度基准
^ l lZf$` accommodation 通融；贷款
{E -.W"t4 accommodation bill 通融票据；空头票据
"X T7;! accommodation party 汇票代发人
PUV)w\!&is account balance 帐户余额；帐户结余
u =z$**M^ account book 帐簿
p
@&>{hi@ account collected in advance 预收款项
!Y>lAx d account current book 往来帐簿
S_/9eI~X account of after-acquired property 事后取得的财产报告
<`i " 5`J account of defaulter 拖欠帐目
15+>W4v account payable 应付帐款
B w;sg; account payee only [A/C payee only] 只可转帐；存入收款人帐户
-=iGl5P? account receivable 应收帐款
"~(qp_AI account receivable report 应收帐款报表
F B9PIsFS account statement 结单；帐单；会计财务报表
/vll*}} account title 帐户名称；会计科目
z6ISJb accountant's report 会计师报告
DZ9 2; m Accountant's Report Rules 会计师报告规则
&)JQ6J_|\ accounting and auditing procedure 会计与审计程序；会计与核数程序
'D O^ ($N Accounting Arrangements 《会计安排》
_ui03veA1 accounting basis 会计基础
A-^[4&rb accounting by Official Receiver 破产管理署署长呈交的帐目
Q1 jU{ Accounting Circular 《会计通告》
N+ZDQa[ accounting class 会计类别
)uC],CbW{ accounting date 记帐日期；会计结算日期
T6h-E^Z accounting for money 款项核算
."&,_F Accounting Officer 会计主任
{e\Pd!D?| accounting period 会计报告期；会计期
lPx4= O accounting policy 会计政策；会计方针
_ *7h1[,{f accounting practice 会计惯例
rl4B(NZi} accounting principle 会计准则
, (dg]7 accounting record 会计记录
bO 2>ced accounting report 会计报告
GmP)"@O](; Accounting Services Branch [Treasury] 会计事务部〔库务署〕
0{^vqh.La Accounting Society of China 中国会计学会
1 rKKp h accounting statement 会计报表
&E0L7?l accounting system 会计制度；会计系统
6 E/>]3 ~! accounting transaction 会计事项；帐务交易
}IO<Dq= [ accounting treatment 会计处理
Se<]g$eK?5 accounting year 会计年度
jWJq[ l accretion 增值；添加
5LdVcXf accrual 应计项目；应累算数目
:,g nOfV= accrual basis 应计制；权责发生制
"X0"=1R~ accrual basis accounting 应计制会计；权责发生制会计
Oo |*q+{ accrue 应累算；应计
'kb5pl~U accrued benefit 应累算利益
mbB,j~;^6H accrued charges 应计费用
T6m#sVq accrued cumulative preference share dividend 应累算的累积优先股股息
C~4_Vc * accrued expenses 应累算费用
1^XuH(' accrued interest payable 应付利息；应计未付利息
' N^\9X0 accrued interest receivable 应收利息；应计未收利息
d~F`q7F'?] accrued right 累算权益
^`~M f accruing profit 应累算的利润
2_ M+akqy^ accumulated fiscal reserve 累积财政储备
rqW[B/a{ accumulated profit 累积利润；滚存溢利
T P o%zZo accumulated reserve 累积储备
z%$ E6Im accumulation of surplus income 累积收益盈余
qX{"R.d
acquired assets 既得资产
}/&Q\Sc acquisition 收购；购置；取得
(XA=d
4 acquisition cost 购置成本
M4
SJnE acquisition expenses 购置费用
Lh3>xZy"-z acquisition of 100% interest 收购全部股权
f2Z i.?``H acquisition of control 取得控制权
CT,caa acquisition of fixed assets 购置固定资产
DP\s-JpI[ acquisition of shell “买壳”
' QGacV acquisition price 收购价
B ?A c act of God 天灾
@G p=9\L acting partner 执事合伙人
?PVJeFH active market 买卖活跃的市场；交投畅旺的市场；旺市
Mx< z34(T active partner 积极参与的合伙人
N1,=5P$ active trading 交投活跃
#=F"PhiX` actual circulation 实际流通
(uW/t1 actual cost 实际成本
qcMVY\gi actual expenditure 实际开支；实际支出
H,,-;tN ? actual income 实际入息；实际收入；实际收益
M2HO!btf actual market 现货市场
ALvj)I`Al actual price 现货价；实际价格
bj2 3S& actual profit 实际利润
Vcn04j#Q actual quotation 实盘；实际价位；实际报价
V ij P; actual year basis 按实际年度计算
J$6h% Eyo actuals 实货
AQ n>K{M actuarial investigation 精算调查
:*bv(~FW actuarial principle 精算原则
%x@
D i`; actuarial report 精算师报告
7'u<)V Actuarial Society of Hong Kong 香港精算学会
d v=y,q@W actuarial valuation 精算师估值
%pj 6[x`@ actuary 精算师
R rrW0<Ed ad referendum agreement 暂定协议；有待覆核的协定
r@N 0%JZZ ad valorem duty 从价税；按值征税
5tPBTS<<"L ad valorem duty system 从价税制
K$OxeJP?F ad valorem fee 从价费
-c-af%xD ad valorem tariff 从价关税
= | >CB additional allowance 额外免税额
hY
2nT additional amount for unexpired risk 未过期风险的额外款额
S\f EV" additional assessable profit 补加应评税利润
3sG7G:4 additional assessment 补加评税
1Vq]4_09g1 additional commitment 额外承担
lOIBX@K E additional commitment vote 额外承担拨款
3jF#f'* additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
q-s! hiK additional dependent parent allowance 供养父母额外免税额
Q#C;4)e additional provision 额外拨款
_y#o mEx additional stamp duty 附加印花税
HT]W2^k additional tax 补加税罚款；补加税款
#qkokV6` Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
ZeewGa^r adjudged bankrupt 被裁定破产
' >(])Oq, adjudicated bankrupt 裁定破产人
H QHFD0hv adjudication fee 裁定费；评定印花税额手续费；评估契据费
KHwzQ<Z3 adjudication of bankruptcy 裁定破产；宣告破产
s X& .8 adjudication of insolvency 裁定无力偿还债务
0dS}p d">k adjusted actual 经调整的实数；调整后的实数
.5Y%I; ~v adjusted current assets 经调整的流动资产；调整后的流动资产
jVP70c adjusted figure 经调整的数字；调整后的数额
*hVbjI $ adjusted liabilities 经调整的负债；调整后的负债
QZy +` adjusted loss 经调整的亏损；调整后的亏损
| GuIp8~ 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
we' <Y adjusted profit 经调整的利润；调整后的利润
D|-^}I4 adjusted surplus 经调整的盈余额；调整后的盈余额
x._IP,vRx^ adjusted value 经调整的价值；调整后的价值
B z}Dgbb adjustment 调整；修订；理算〔保险〕
fw>@:m_bK adjustment centre 调剂中心
!iKR~&UpAL adjustment lag 调整过程的时间差距；调整时差
DxjD/? R8 adjustment mechanism 调整机制
JQ{ g' cT adjustment of loss 亏损调整
m 87,N~DP adjustment process 调整过程；调整程序
k=w;jX&;` adjustment range 调整幅度
mk>L:+ administered exchange rate 受管制汇率
TU ]Ed*'& Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6#~"~WfP Q administration expenses 行政费用
xml@]N*D#E administration fee 手续费；行政费
49f- u administration in bankruptcy 破产管理
\s<7!NAE4 administration order 遗产管理令
7#n<d879e% administrator 管理人；遗产管理人
oI=7 X*B9 administrator of the estate 遗产管理人
Rz}?@zh_8 admission of debt 债项承认书
n}== admission of proof 接纳债权证明
\PS {/XK advance 放贷款项；垫付款项；预支款项；预付款项
(IX iwu advance account 暂支帐目；预付款帐户
^l1tQnj)7 advance compensation 预付补偿金
0_yE74i advance from shareholder 股东垫款
F#=X JYG1 advance pending reimbursement 预支以待日后付还
@|Z:7n6S advanced economy 先进经济体系
:xw2\:5~0 advancement 预付；预付财产
O v3W;jD advances warrant 垫款令
34VyR
a advancing 贷出
-q7A\8C adverse balance 逆差
4R!A.N 9 adverse exchange 逆汇
WelB+P2 advertisement addressed to shareholders 在报章刊登的致股东通告
hoxn! x$? advice for collection 托收通知书
X! 5N2x advice of drawing 提款通知书；汇票通知书
b i^ h &H advice of payment 付款通知
W- wy<<~f Advisory Committee [Securities and Futures Commission]
g*b
4N _ 谘询委员会〔证券及期货事务监察委员会〕
9 tZ)#@\ Advisory Committee on Diversification 经济多元化谘询委员会
97:1L4w.( affidavit 誓章；遗产申报誓章
xGbr>OqkTX affidavit of no receipt 述明无收款的誓章
h&4uf x6 affiliate 联号；联营公司；附属公司
v +-f
pl& affiliated company 附属公司；联号；联营公司
U$a Eby. affirmation [estate duty] 非宗教式宣誓〔遗产税〕
f`<j(.{9F affordability 负担能力
_3$@s{k-TI African Development Bank [AfDB] 非洲开发银行
gr %8
O-n after-acquired property 事后取得的财产
`B+% W after-hours dealing 市后交易
yu"Ii- 9z after-tax profit 税后盈利；税后利润；税后溢利
2}j2B h c agency agreement 代理协议
`mPmEV< agency expenses 代理机构的开支
^ _4TDC~h agency fee 代理费
~Z U;0# Agency Law 《代理法》
C("P CD
agent 代理人；承销人
A7U'>r_. agent of company 公司代理人
CG'NC\x5 agent's fee 代理人费；经纪费
& {QB}r aggregate 总计；总数；总体数字
&SS"A*xg aggregate amount 总款额；总额
ToNi<~ aggregate assets and liabilities 总体资产与负债
8?] : > aggregate at constant price 按固定价格计算的总体数字
'$Jt }O aggregate demand 总需求
~^/zCPy[w aggregate gross position 总持仓量
J5L P#o(V aggregate limit 总限额
ja$>>5<q aggregate of salaries tax 合计薪俸税
WujIaJt- aggregate performance 总体表现；总体业绩
L/(e/Jalg aggregate supply 总体供应
(^GV y= aggregate surplus 总盈余
$;un$ko6% aggregate total 整体总额
<B
5^ aggregate value 总值；合计价值
m1_?xU aggregated basis 合计基准
N_<sCRd]9 aggregated net chargeable income 合计应课税入息实额
P8NKp O\ aggregation 合并计算；合计；总和
>JT{~SRB|Y aggregation of incomes of husband and wife 夫妇入息合并计算
U`q[5U" aggregation of property 财产的总和
FzmCS@yA agio 差价；贴水
k*|dX.C: 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》
Rs B o\#` Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
EQPZV
K/ 《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》
iU^ 4a Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Okk[ }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》
|)6(_7e 9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|Hn[XRsf 《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! W ~>c! agreement for a settlement 授产协议
dsDoPo0! agreement for assignment 转让协议
q3Umqvl)oe agreement for sale 售卖协议；买卖协议
BOJ h-(>I agreement for sale and purchase 买卖协议
~Wu Elns agreement for the payment of interest 支付利息协议
vl$! To9R" agreement for the repayment of money 还款协议
Wm:3_C +j agreement of reinsurance 再保险协议
_dqjRhu Agricultural Bank of China 中国农业银行
_5a]pc$\Y] air passenger departure tax 飞机乘客离境税
YVVX7hB Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
IWu ^a w airport tax 机场税
i ]GBu alcohol duty 酒精税
pH#&B_S6z= alienation 让与；让渡；转让
b
qB[ vPsI alimony 生活费；赡养费
R7*Jb-;$! All Ordinaries Index [AOI] 所有普通股指数
K-wjQ|*1 all risks 全险；综合险
1=#r$H All Sales Record for Stock Market 《股票市场成交报告》
.G+}Kn9! Allied Capital Resources Limited 新联财务有限公司
~l!(I-'?g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
aM 0kV.O allocation letter 拨款信件
x6HebIR + allocation of fund 分配款项；预留款项
Orh5d 7+S allocation of profit 利润分配；溢利分配
uZZ[`PA( allocation warrant 拨款令
QxnP+U~N allotment 分配；配股
rP ;~<IxEr allotment notice 股份配售通知；配股通知
(Wr;:3i allotment of shares 股份分配
'R_U,9y` allowable 可获宽免；免税的
D,xWc|V allowable business loss 可扣除的营业亏损
9CJUOB>] allowable expenses 可扣税的支出
Af=% 5% allowance 免税额；津贴；备抵；准备金
cNC\w% allowance for debts 债项的免税额
yWIieztp allowance for depreciation by wear and tear 耗损折旧免税额
GG"0n {>0 allowance for funeral expenses 殡殓费的免税额
;t%L (J allowance for inflation 为通货膨胀而预留的款项；通胀准备金
|PH]0.m5 allowance for repairs and outgoings 修葺及支出方面的免税额
1 hZM) ) allowance to debtor 给债务人的津贴
y:4Sw#M%( alteration of capital 资本更改
;0E"4(S.q1 alternate trustee 候补受托人
fLI@;*hL0 amalgamation 合并
;KQ'/n II ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
qU8UKI P ambit of charges 征税范围；收费范围
VR?7 {3 amended valuation 经修订的估值
<6<uO\ B\ American Commodities Exchange 美国商品交易所
w :FH2* American Express Bank Limited 美国运通银行
jbIWdHZ/US American Stock Exchange 美国证券交易所
Z.6`O1OY}? amortization 摊销
:'y amount due from banks 存放银行同业的款项
|U nTd$m amount due from banks abroad 存放海外银行同业的款项
N)Qj^bD! amount due from holding companies 控股公司欠款
,b>cy&ut amount due from local banks 存放本港银行同业的款项
W/oRt<:E amount due to banks 银行同业的存款
N( vbo amount due to banks abroad 海外银行同业的存款
OpxVy _5, amount due to holding companies 控股公司存款
yD1*^~ loJ amount due to local banks 本港银行同业的存款
2DQ'h}BI amount due to outport banks 外埠银行同业的存款
u-UUF amount for note issue 发行纸币的款额
?^BsR amount of bond 担保契据的款额
1@)]+* F*z amount of consideration 代价款额
{DN c7G amount of contribution 供款数额
SNvK8 ,"g amount of indebtedness 负债款额
$pk3d+0B amount of principal of the loan 贷款本金额
O#O~A | amount of rates chargeable 应征差饷数额
#a#~YSnG amount of share capital 股本额
Aog 3d\1$ amount of sums assured 承保款额
0nx
<f>n amount of variation 变动幅度
C,2IET amount of vote 拨款数额
h83 ho amount payable 应付款额
5[l3]HOO amount receivable 应收款额
1+eC'&@Xjt Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9Z *` { analysis 分析
R5]R
pW=G ancillary risk 附属风险
WY 2b annual account 周年帐目；周年帐目报表；年度决算；年结
6./&l9{h+ annual accounting date 年结日期
w** .8]A"N annual allowance 每年免税额；年积金；年度津贴；年津
>qtB27jV annual balance 年度余额
FGwz5@ |E annual disposable income 每年可动用收入
DP^{T/G annual estimates 周年预算
)\mklM9Z annual fee 年费
5mS Xf"R^ annual general meeting 周年大会
wT*N{). annual growth rate 年增率；每年增长率
mf}?z21vD annual long-term supplement 长期个案每年补助金
3 tXtt@Yy annual pensionable emolument 可供计算退休金的年薪
O.rk!&N annual report 年报
v@>hjie Annual Report on the Consumer Price Index 《消费物价指数年报》
+Yi=W o/ annual return 周年报表；周年申报表；每年报税表格
oeIB1DaI Annual Return Rules 《周年报表规则》
vJ"@#$. annual review of consumer prices 每年消费物价回顾
9q* sR1 annual roll-forward basis 逐年延展方式
DP; B*s4{U annual salary 年薪
\!cqeg*53 annual statement 年度报表；年度决算表
8.-P Q Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
aF'Ik XG d annuitant 年金受益人
g ?= B{V annuity 年金
u x:,io annuity contract 年金合约
yv3my a S annuity on human life 人寿年金
?rBj{]= antecedent debt 先前的债项
AZl=w`;/O% ante-dated cheque 倒填日期支票
44%::Oh anticipated expenditure 预期开支
{g/\ 5Z\b anticipated net profit 预期纯利
[*}[W6
3v anticipated revenue 预期收入
;/oMH/ ,U8 anti-inflation measure 反通货膨胀措施
{qLnwy!i anti-inflationary stance 反通货膨胀立场
4D58cR} apparent deficit 表面赤字
~-M7 apparent financial solvency 表面偿债能力
Ch;EnN< apparent partner 表面合伙人
*[.\ S3K` application for personal assessment 个人入息课税申请书
6Ir
?@O1'! application of fund 资金应用
T$}<S o| application to release as liquidator and to destruct the books of accounts and documents
P45q}v 申请免除清盘人职务及毁灭帐簿与文件
ke3=s appointed actuary 委任精算师
*EV] 8 appointed auditor 委任核数师；委任审计师
_^a.kF appointed trustee 委任的受托人
h@W }xT appointer 委任人
|d%D w^ apportioned pro rata 按比例分摊
;7m>40W apportionment 分配；分摊
=z=Guvcn` Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=HoiQWQs` apportionment formula 分摊方程式
g VG :z_6 apportionment of estate duty 遗产税的分摊
"r"Y9KODm appraisal 估价；评估
^kt"n( P5 appreciable growth 可观增长
v 11mu2 appreciable impact 显着影响
H[>_LYZ8 appreciable increase 可观增长
} Bc6:a appreciation 增值；升值
-CL7^ appreciation against other currencies 相对其他货币升值
'| FM|0~-J appreciation of the exchange value of Hong Kong dollar 港元汇值上升
c7iu[vE'+ appreciation tax 增值税
J=\Y 4- " appropriation 拨款；拨用；拨付
E0)v;yRcw appropriation account 拨款帐目
;OdUH Appropriation Bill 拨款法案
'kh%^_FH7 appropriation-in-aid system 补助拨款办法
ahV_4;yF approved assets 核准资产
(b{
{B$O approved basket stock 认可一篮子证券
{.!:T+'Xi\ approved budget 核准预算
mDM] RAub) approved charitable donation 认可慈善捐款
" jeJV,% approved charitable institution 认可慈善机构
-Q$$2QW! approved currency 核准货币；认可货币
8tdUnh%/ approved estimates 核准预算
"%. #/!RG approved estimates of expenditure 核准开支预算
P%/+?(? approved overseas insurer 核准海外保险人
-9aht}Z approved overseas trust company 核准海外信托公司
'm2,7] approved pooled investment fund 核准汇集投资基金
5T approved provident fund scheme 认可公积金计划
2}}~\C}o+ approved provision 核准拨款
t: [[5];E approved redeemable share 核准可赎回股份
7PisX!c,h approved regional stock 认可地区性证券
C&5T;=<jKO approved retirement scheme 认可退休金计划
y !v $5wi approved subordinated loan 核准附属贷款
@{ nT4{ arbitrage 套戥；套汇；套利
Vm6^'1CY arbitrageur 套戥者；套汇者
1%-?e``. arbitrary amount 临时款项
MiSFT5$v6 arrangement 措施；安排；协定
Ab(bvS8r$ arrears 欠款
mR0@R;,p arrears of pay 欠付薪酬
c3
wu&*p{ arrears of revenue 逾期未收税款；逾期未收的帐项
tX p)o >" articles of association 组织章程；组织细则；组织章程细则
W:) M}}& H Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
SA/0Z = ascertainment of profit 确定利润
,U2D &{@ "Asia Clear" “亚洲结算系统”
w1KQ9H* Asia Commercial Bank Ltd. 亚洲商业银行有限公司
r} , |kb Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
&pmJ:WO,h Asian Development Fund [ADF] 亚洲发展基金
hqBwA1](a Asian dollar bond 亚洲美元债券
|RjjP 7 Asian dollar market 亚洲美元市场
R 7{ r Y Asian dollar rate 亚洲美元利率
:ZzG5[o3 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
O! j@8~=' Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
p [/n[@<8= asked price 沽盘；喊价；索价；卖方报价
XBr>K> ( assessable income 应评税入息
z ?gJHN< assessable loss 应评税亏损
HFDg@@ assessable profit 应评税利润
] 3I_H+hU assessable value 应评税值
N9*$' assessed profit 估定利润
tP:xx2N_ assessed value 经评估价值
DX!$k[ assessment 评税；评定；估价；评税单
k[ zf` x^ assessment number 评税编号；估价编号
?.Kl/8ml assessment of additional tax 补加税评税
>eEf|tKO assessment of performance 业绩评估；实绩评价
FCP5EN Assessor 评税主任
A{c6XQR~z asset price bubbles 资产价格泡沫
|BW956fBU asset-backed securities 具资产保证的证券
}YSH 8d assets accretion 资产增值
Qy$QOtrv assets and liabilities 资产与负债
PAc~p8S assets betterment statement 资产递增表；资产改进表
MR C5c: ( assets lending 实物放款；有抵押贷款
e1IuobT assets of the company passing on the death 死者去世时转移的公司资产
/0\pPc*kA{ assets pledged as security for liabilities 用作负债抵押的资产
(&gCVf assets portfolio 资产投资组合
$jzk4V assets price 资产价格
u(~s$ENl assets quality 资产质素
,J~1~fg89 assets realization 资产变现
Bo0y"W[+ assets refinancing arrangement 资产再集资安排
$`5DGy ?RU assets securitization 资产证券化
xj~6,;83xR assets situated outside Hong Kong 在香港以外地方的资产
WkO . assets stripping 削减资产；拆卖资产
ut Tek5/ assets value 资产值
Q3KBG8 assignee 承让人
stDn{x . assignment 转让；转让书；转让契
::5-UxGL<2 assignment of interest 权益转让
P#0 _ assignment of letters patent and trade mark 专利证书及商标转让
EP8LJzd" assignment of property 物业转让；物业转让书
J\{)qJ *jp assignment right 转让权
$_ NaxV assignor 转让人
D{4
Y:O&J associate 有联系的人；有关连人士；相联者；合伙人；联系人
e-s@@k
Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Vnl~AQfk| associate member 附属会员
#2MwmIeA associated body corporate 相联法人团体
^ ID%p d associated company 相联公司；联属公司
nph{ associated corporation 相联法团
%*/[aq, # Association of Chartered Certified Accountants [ACCA] [United Kingdom]
'v,W
gPe 公认会计师公会〔英国〕
=DCQ!02 Association of Futures Exchange Brokers 香港期货经纪协会
/#
eBDo Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
>:xnjEsi$/ association of underwriters 承保人组织
>2 |#b assumption of control 接管
[L\w] 6 assurance 担保；保险；转易；转易书
0hv[Ff assurance of interest 权益的转易
!kIw835U at 19XX price 按一九ＸＸ年价格计算
4v!@9.! vQ at a discount 按赔价计算；按贴水价格计算；打折扣
6JL
7ut at a premium 按溢价计算；按升水价格计算
| - R::gm at call 通知付款；按通知
f>'7~69 at constant market price 按固定市价计算
=?2y
<B at constant price 按固定价格计算
c]LH. at cost 按成本计算
e Jwr at current market price 按当时市价计算；按现时市价计算
t b
i;X=5 at current price 按当时价格计算；按现时价格计算
J\%:jg( m at factor cost 按要素成本计算；按生产要素成本计算
Z b1v at money-of-the-day price 按付款当日价格计算
T-@pTJ !K9 at or better 按指定或较佳价位〔买卖指令〕
jmb\eOq+~V at par 按面值计算；平价
63f/-64?7 at sight 见票即付
2Re ulL8j at the close 按收市盘
d}G?iX;c} at the opening 按开市盘
z~BB|-kp1 attestation 见证；见证条款
w Vof_'F1 at-the-money option 平价期权
[X
I5Bu ~ attorney 受权人；受托代表人
*K)v&}uw attornment 新拥有人承认书
;z?XT \C$ attributable profit 可归属利润
xvkof
'Q ) attributable share value 可归属股份价值
0g+@WK6y Auckland Stock Exchange 奥克兰证券交易所
UtutdkaS auction 拍卖
dnx}c4P auctioneer 拍卖商
GGBe/X audit 审计；核数
a~%ej.)l Audit Commission 审计署
_c&*'IY[V Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
4EpzCaEZ 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〕
Q(sbClp" audit review 帐目审查
;L[9[uQ[C Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Ntq c=z audited account 审计帐目；经审计的帐目
70NHU;&N audited annual account 经审计的周年帐目
A`r9"([-A audited balance sheet 经审计的资产负债表
Ao\Vh\rQkq auditor 核数师；核数主任；审计师
8x{vgx @M auditor's certificate 核数师证明书；审计师证明书
wv7jh~x(4 auditor's report 核数师报告；审计师报告
cC[n~OV Aussie bond 澳元债券
k@~-|\ooG austerity budget 紧缩预算
B -K Of Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
-{wuF0f Australia All Ordinaries Index 澳洲所有普通股票指数
79V5{2Y*U Australian Dollar [AUD] 澳元
K c<z; Australian Options Market 澳大利亚期权市场
zm:=d>D.. Australian Securities Commission 澳洲证券事务监察委员会
=?lT&|" Australian Society of Certified Practising Accountants 澳洲执业会计师公会
y"hM6JI Australian Stock Exchange 澳大利亚证券交易所
z>{KeX: Austrian Schilling [ATS] 奥地利先令
d3$<|mG$ authentication 认证；鉴证
Lr^xp,_ n authority to purchase 委托购买证；委购书
g IKm authorization 认可；核准；授权；授权书
w?*KO?K authorization by direction 指示授权
Pjy?&;GvT authorization by instruction 指令授权
Mz^s^aJEE authorization by warrant 令状授权
|:?.-tq authorization of unit trust 单位信托的认可
(w- u"1& authorized agent 指定代理人
@r43F$bcqo authorized capital 法定资本
~Q sj)9 authorized clerk 出市员
vraU&ze\1 authorized dealer 认可交易商
q+z\Y? authorized financial institution 认可财务机构
;!}SgzSH} authorized fund 认可基金
v;Dcq authorized fund house 获授权的基金公司；认可基金公司
U,M,E@ authorized institution 认可机构
NQJqS?^W&M authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:6/OU9f/R authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
#R8l"]fxr? authorized insurer 获授权保险人；获认可承保人
L1xD$wl authorized investment 特准投资项目
5:d2q<x:{ authorized person 获授权人
5{a(
+ ' authorized representative 获授权代表
vw]n qS~N authorized share capital 法定股本
##@# :B automated quotation system 自动报价系统
9vTQ^*b m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8_m9CQ6 i 自动交易系统〔香港期货交易所有限公司〕
tb{{oxa,k automatic adjustment mechanism 自动调整机制
QT$1 D[> automatic adjustment system 自动调整系统
55DzBV Automatic Clearing House 自动票据交换所
Vr1|%*0Tv automatic exchange rates accumulation system 自动化汇率累集系统
Qzhnob#C9 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w'0M>2 automatic teller machine [ATM] 自动柜员机
0%F.]+6[O4 autopay 自动转帐
PQ]9xz Og[ available assets 可用资产
AL7O -D available fiscal reserve 现存财政储备
O-5U|wA available profit 可用利润
h yKg=Foq Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Zsogx}i - average 平均；平均数；海损
w2+]C&B* average basic salary 平均基本薪金
#} (Df& average consumer expenditure 平均消费开支；一般消费开支
5)7mjyo% average cost 平均成本
/vDF< HVzm average cost of land production 增辟土地平均成本
S7/v ,E average daily turnover 平均每日成交额
\, !q[nC average daily wage rate 平均每日工资率
f ti|3c average expenditure pattern 平均开支模式
1^#Q/J, average growth rate 平均增长率
t"p#ii a average net fixed assets 固定资产平均净值
@>IjfrjV average of relatives 相对价格平均数
cmU+VZ#pk average price 平均价格
} XU:D E average propensity to consume 平均消费倾向；一般消费倾向
kV3j}C" average propensity to save 平均储蓄倾向；一般储蓄倾向
uW~ ,H}E average rate 平均率
4 .B*B3 average revenue 平均收入；平均收益
PJ@ ,01 average stock 平均库存；平均存货
*UoHzaIqz average yearly rent 平均年租
( )#tR^T avoidance of double taxation 避免双重课税
}.cmiC avoidance of tax 避税
