A:
~_-+Q=3 A share Ａ股；甲类股份
/>PH{ l abatement of tax 减税；减扣免税额
w>RwEU+w=@ ABN AMRO Bank N.V. 荷兰银行
=fhRyU:C[z above-the-line expenditure 线上项目支出；经常预算支出
D42!# above-the-line receipt 线上项目收入；经常预算收入
|*]<*qnZt ABSA Asia Limited 南非联合亚洲有限公司
p8&rl|z| absolute change 绝对数值变更
1x+w|h absolute expenditure 实际开支
Zjc 0R absolute guideline figure 绝对准则数字
!|"LAr9u absolute interest 绝对权益
"Q tkNy%E absolute order of discharge 绝对破产解除令
`<R^ZL, absolute profit margin 绝对利润幅度
- Zg@#H absolute value 实值；绝对值
}72 +i absolutely vested interest 绝对既得权益
r6 pz(rCs} absorbed cost 已吸收成本；已分摊成本
SvQj'5~< absorption 吸收；分摊；合并
^Ri
;
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k)9
pkPl ACB Finance Limited 亚洲商业财务有限公司
T^X um2Ec acceptable form of reciprocity 合理的互惠条件
o1 &Oug acceptable rate 适当利率；适当汇率
c&SSf_0 O* acceptance agreement 承兑协议
U\YzE.G1]S acceptance for honour 参加承兑
g9=O<u# acceptor 承兑人；接受人；受票人
#' y^@90R acceptor for honour 参加承兑人
N\hHu6 accident insurance 意外保险
\ ERHnh Accident Insurance Association of Hong Kong 香港意外保险公会
]XfROhgP= accident insurance scheme 意外保险计划
* }ZKQ accident year basis 意外年度基准
3.?oG5 P# accommodation 通融；贷款
6ZGw 3p) accommodation bill 通融票据；空头票据
5@i(pVW Z accommodation party 汇票代发人
r"KW\HN8 account balance 帐户余额；帐户结余
pr1>:0dg account book 帐簿
7 /DDQ account collected in advance 预收款项
>?$qKu account current book 往来帐簿
{=y ~O account of after-acquired property 事后取得的财产报告
M_;hfpJZ account of defaulter 拖欠帐目
N#X(gEV account payable 应付帐款
>>h0(G| account payee only [A/C payee only] 只可转帐；存入收款人帐户
XO/JnJ^B account receivable 应收帐款
P"+K'B7K3 account receivable report 应收帐款报表
QUc& f+~ account statement 结单；帐单；会计财务报表
nN [QUg account title 帐户名称；会计科目
_w9 :([_ accountant's report 会计师报告
@ c%h fI Accountant's Report Rules 会计师报告规则
~t.i;eu accounting and auditing procedure 会计与审计程序；会计与核数程序
z"{Ji{>%= Accounting Arrangements 《会计安排》
lh Fv2.qR accounting basis 会计基础
~N wX,-ri accounting by Official Receiver 破产管理署署长呈交的帐目
)TkXdA?. Accounting Circular 《会计通告》
82=>I*0Q accounting class 会计类别
nrz2f7d$ accounting date 记帐日期；会计结算日期
59a7%w accounting for money 款项核算
J n1 (- Accounting Officer 会计主任
0tN/P+!| accounting period 会计报告期；会计期
p=f8A 71 accounting policy 会计政策；会计方针
_^] :tL6 accounting practice 会计惯例
+H3;{ h9, accounting principle 会计准则
XZpF< 7l accounting record 会计记录
9m2Yrj93 accounting report 会计报告
/p[lO g Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(d=knoo7A
Accounting Society of China 中国会计学会
1Qo2Z;h@ accounting statement 会计报表
R94 ID@LF accounting system 会计制度；会计系统
uhr&P4EW accounting transaction 会计事项；帐务交易
t|k -Bh:x accounting treatment 会计处理
2?9 gf,U accounting year 会计年度
Y:K1v:Knw accretion 增值；添加
?_G?SQ accrual 应计项目；应累算数目
qMmhmH)Gp accrual basis 应计制；权责发生制
1n+JH XR \ accrual basis accounting 应计制会计；权责发生制会计
tc)4 $"9) accrue 应累算；应计
VrZ6 m accrued benefit 应累算利益
?C|b>wM/ accrued charges 应计费用
?h|w7/9 accrued cumulative preference share dividend 应累算的累积优先股股息
gn 4 Sz") accrued expenses 应累算费用
N51RBA accrued interest payable 应付利息；应计未付利息
3 *[YM7y accrued interest receivable 应收利息；应计未收利息
K<D=QweOon accrued right 累算权益
EN@Pr `R accruing profit 应累算的利润
Kd^,NAg accumulated fiscal reserve 累积财政储备
G\o *j | accumulated profit 累积利润；滚存溢利
ZklZU,\!|v accumulated reserve 累积储备
%0^taA accumulation of surplus income 累积收益盈余
ch:0qgJ acquired assets 既得资产
oxg h;v* acquisition 收购；购置；取得
UhF+},gU acquisition cost 购置成本
=%G<S'2' acquisition expenses 购置费用
oi/bp #(fa acquisition of 100% interest 收购全部股权
ADVHi3b acquisition of control 取得控制权
P{h$> 6c acquisition of fixed assets 购置固定资产
W .bJ.hO* acquisition of shell “买壳”
SXm Hn.? acquisition price 收购价
'?v- o)X act of God 天灾
HP eN0=7> acting partner 执事合伙人
SRpPLY{:F active market 买卖活跃的市场；交投畅旺的市场；旺市
-JB ~yO?0 active partner 积极参与的合伙人
a?X{k|;!7u active trading 交投活跃
V|zatMHs actual circulation 实际流通
I'T@}{h actual cost 实际成本
%:7fAB,PA actual expenditure 实际开支；实际支出
"A% JT3 actual income 实际入息；实际收入；实际收益
4"y 1M=he actual market 现货市场
`q(eB=6; [ actual price 现货价；实际价格
:7Smsc"B! actual profit 实际利润
y6 _,U/9 actual quotation 实盘；实际价位；实际报价
Nh/B8:035 actual year basis 按实际年度计算
"yc_*R(pU actuals 实货
^ bDh[O actuarial investigation 精算调查
>ay%
!X@3" actuarial principle 精算原则
K\vyfYi actuarial report 精算师报告
Z{J{6j Actuarial Society of Hong Kong 香港精算学会
C*1, aLSw actuarial valuation 精算师估值
]W>kbH Imz actuary 精算师
9 54O=9PQ ad referendum agreement 暂定协议；有待覆核的协定
dw
e$, 9 ad valorem duty 从价税；按值征税
\4pWHE/ ad valorem duty system 从价税制
W_P&;)E ad valorem fee 从价费
2<' 1m{ ad valorem tariff 从价关税
BD ( additional allowance 额外免税额
@
wJ|vW_. additional amount for unexpired risk 未过期风险的额外款额
j_2yTz"G- additional assessable profit 补加应评税利润
2n8spLZYGY additional assessment 补加评税
I w-3Z'hOX additional commitment 额外承担
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pSlosv(6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
bB`p-1 additional dependent parent allowance 供养父母额外免税额
MZInS:Vj additional provision 额外拨款
f)/ 5%W7n} additional stamp duty 附加印花税
Xeo2 < @[ additional tax 补加税罚款；补加税款
'WLh
D< Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
GH!Lu\y\ adjudged bankrupt 被裁定破产
EvEI5/ z adjudicated bankrupt 裁定破产人
& e~g}7 adjudication fee 裁定费；评定印花税额手续费；评估契据费
Qt+;b adjudication of bankruptcy 裁定破产；宣告破产
XrD@q adjudication of insolvency 裁定无力偿还债务
c O[Hr adjusted actual 经调整的实数；调整后的实数
.gK>O2hI adjusted current assets 经调整的流动资产；调整后的流动资产
}Kc03Ue`%e adjusted figure 经调整的数字；调整后的数额
yG<`7v adjusted liabilities 经调整的负债；调整后的负债
n_X)6 s adjusted loss 经调整的亏损；调整后的亏损
?$&iVN^UA 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
+Tug.[A adjusted profit 经调整的利润；调整后的利润
pN
^^U[ adjusted surplus 经调整的盈余额；调整后的盈余额
pAd 8-a adjusted value 经调整的价值；调整后的价值
#.kDin~ ! adjustment 调整；修订；理算〔保险〕
)$ _ b? adjustment centre 调剂中心
gnPu{-Ec* adjustment lag 调整过程的时间差距；调整时差
^dF?MQA<@ adjustment mechanism 调整机制
eURj'8o), adjustment of loss 亏损调整
OLS. 0UEc adjustment process 调整过程；调整程序
xmI!N0eta adjustment range 调整幅度
O0 VbKW0h3 administered exchange rate 受管制汇率
AvS<b3EoN Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
( s2ke administration expenses 行政费用
Y={_o!9 administration fee 手续费；行政费
`"* ]C administration in bankruptcy 破产管理
ClvqI"Rd administration order 遗产管理令
)LP=IT administrator 管理人；遗产管理人
93aRW Eu3 administrator of the estate 遗产管理人
`/0S]?a.{B admission of debt 债项承认书
3RyB 0
n admission of proof 接纳债权证明
A/zZ%h advance 放贷款项；垫付款项；预支款项；预付款项
Rt^~db advance account 暂支帐目；预付款帐户
@1UC9}> advance compensation 预付补偿金
/) Pf ] advance from shareholder 股东垫款
e0ea2
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advance pending reimbursement 预支以待日后付还
7"c^$fj advanced economy 先进经济体系
N @24)g? advancement 预付；预付财产
!leLOi2T advances warrant 垫款令
'nO%1BZj+ advancing 贷出
[h
GS* adverse balance 逆差
RZ#~^5DiO adverse exchange 逆汇
QmpP_eS > advertisement addressed to shareholders 在报章刊登的致股东通告
"`jey)&H*M advice for collection 托收通知书
Z+*t=?L,,G advice of drawing 提款通知书；汇票通知书
(`
N@4w= advice of payment 付款通知
X pH]CF Advisory Committee [Securities and Futures Commission]
=I}8-AS~V 谘询委员会〔证券及期货事务监察委员会〕
Bi'qy]% Advisory Committee on Diversification 经济多元化谘询委员会
_RHB ^y;- affidavit 誓章；遗产申报誓章
~r Wys= affidavit of no receipt 述明无收款的誓章
M'
d ,TV[ affiliate 联号；联营公司；附属公司
Hmi ]qK[F affiliated company 附属公司；联号；联营公司
vl{G;[6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?!4xtOA affordability 负担能力
V#Hg+\{d African Development Bank [AfDB] 非洲开发银行
cR0OJ'w after-acquired property 事后取得的财产
ph;ds+b after-hours dealing 市后交易
b;X|[tB after-tax profit 税后盈利；税后利润；税后溢利
).BZPyV< agency agreement 代理协议
~$O.KF: agency expenses 代理机构的开支
#:y h2y7a% agency fee 代理费
X?'v FC Agency Law 《代理法》
w InJ!1 agent 代理人；承销人
,a&&y0, agent of company 公司代理人
,'E+ f% agent's fee 代理人费；经纪费
#H;yXsR ` aggregate 总计；总数；总体数字
y]5c!N %8 aggregate amount 总款额；总额
#BK3CD(& aggregate assets and liabilities 总体资产与负债
2Bf]#l{z aggregate at constant price 按固定价格计算的总体数字
GjmPpKIu\ aggregate demand 总需求
$T)EJe aggregate gross position 总持仓量
Sas &P:# r aggregate limit 总限额
$i^#KZ}-WK aggregate of salaries tax 合计薪俸税
2th> +M~A aggregate performance 总体表现；总体业绩
/R 2 K3E# aggregate supply 总体供应
W.fsW<{4j aggregate surplus 总盈余
1I{^ ]]qw aggregate total 整体总额
= % O @%v aggregate value 总值；合计价值
hd@ >p. aggregated basis 合计基准
BO3# *J5S\ aggregated net chargeable income 合计应课税入息实额
|V 3AA aggregation 合并计算；合计；总和
n%M-L[ n aggregation of incomes of husband and wife 夫妇入息合并计算
{Gd<+tQg aggregation of property 财产的总和
_qZ?|;o^ agio 差价；贴水
HFr#Ql>g Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
-/k; VT| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
]~!jf 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
yO7xAb Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)_vE"ryThA 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
m3cO {
1 I Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
23F<f+2S 《香港政府和大韩民国政府关于相互促进和保护投资协定》
01 vEt agreement for a settlement 授产协议
J(% Jg agreement for assignment 转让协议
9
2e ?v8 agreement for sale 售卖协议；买卖协议
&K 1\" agreement for sale and purchase 买卖协议
o:E_k#Fi agreement for the payment of interest 支付利息协议
<K$X>&Ts agreement for the repayment of money 还款协议
? x*Ve2+] agreement of reinsurance 再保险协议
-t<8)9q( Agricultural Bank of China 中国农业银行
O[tOpf@s. air passenger departure tax 飞机乘客离境税
]Tb ?k+a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Vh.9/ $xQ airport tax 机场税
J wkMRO alcohol duty 酒精税
7(q E HZEr alienation 让与；让渡；转让
WxN@& g( alimony 生活费；赡养费
LV^V`m0# All Ordinaries Index [AOI] 所有普通股指数
zSpL^:~ all risks 全险；综合险
Jj~c&LxrO All Sales Record for Stock Market 《股票市场成交报告》
_x.<Zc\x Allied Capital Resources Limited 新联财务有限公司
{iyO96YI[^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
M=mzl750M allocation letter 拨款信件
&m>yY{ be allocation of fund 分配款项；预留款项
y?t2@f]!XK allocation of profit 利润分配；溢利分配
*$t<H-U- allocation warrant 拨款令
_ o
2pyV& allotment 分配；配股
kiW|h)w_,v allotment notice 股份配售通知；配股通知
]/ o0p allotment of shares 股份分配
MQ9Nn|4 allowable 可获宽免；免税的
(Hr_gkGtM allowable business loss 可扣除的营业亏损
Mn- f allowable expenses 可扣税的支出
=`8 % qh allowance 免税额；津贴；备抵；准备金
Z# +{ksU allowance for debts 债项的免税额
lHV&8fny allowance for depreciation by wear and tear 耗损折旧免税额
QWo_Zg0" allowance for funeral expenses 殡殓费的免税额
xHA6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
b"au9:F4@7 allowance for repairs and outgoings 修葺及支出方面的免税额
IEx`W;V]K allowance to debtor 给债务人的津贴
Tn$/9<Q alteration of capital 资本更改
1@ e22\ alternate trustee 候补受托人
u x[h\Tp amalgamation 合并
rNdeD~\ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
0I8w'/s_g9 ambit of charges 征税范围；收费范围
pwiXA{ amended valuation 经修订的估值
=Me94w>G3X American Commodities Exchange 美国商品交易所
V/=NIeSE American Express Bank Limited 美国运通银行
{Z529Ns American Stock Exchange 美国证券交易所
:GXD-6}^| amortization 摊销
(BB&ZUdyv amount due from banks 存放银行同业的款项
KxEy
N (n amount due from banks abroad 存放海外银行同业的款项
S(K}.C1x amount due from holding companies 控股公司欠款
B=>:w%<Ii amount due from local banks 存放本港银行同业的款项
*u2pk>y) amount due to banks 银行同业的存款
v4?qI >/ amount due to banks abroad 海外银行同业的存款
"kLu]M< amount due to holding companies 控股公司存款
'|zkRdB*Lq amount due to local banks 本港银行同业的存款
's.cwB: # amount due to outport banks 外埠银行同业的存款
7X Z5CX& amount for note issue 发行纸币的款额
yFIB/ln: amount of bond 担保契据的款额
?,_$;g amount of consideration 代价款额
FmR CTH amount of contribution 供款数额
8{m5P8w' amount of indebtedness 负债款额
1eg/<4]hA amount of principal of the loan 贷款本金额
CXb-{|I}d amount of rates chargeable 应征差饷数额
-,M*j| amount of share capital 股本额
M^i^_}~S; amount of sums assured 承保款额
;1S~'B&1Q amount of variation 变动幅度
52*9q! amount of vote 拨款数额
EJd l%j amount payable 应付款额
#HMJBQ4v# amount receivable 应收款额
F,t
,Ja Amsterdam Stock Exchange 阿姆斯特丹证券交易所
9@nDXZP Y& analysis 分析
QY ] ^^f ancillary risk 附属风险
'T(7EL3$} annual account 周年帐目；周年帐目报表；年度决算；年结
l!U_ 7)s/ annual accounting date 年结日期
Z!@<[Vo6 annual allowance 每年免税额；年积金；年度津贴；年津
X~aD\%kC7 annual balance 年度余额
20 j9~+ annual disposable income 每年可动用收入
o\_@4hXf annual estimates 周年预算
IZ<d~ [y annual fee 年费
9t
3 mU: annual general meeting 周年大会
7^{M:kYC! annual growth rate 年增率；每年增长率
$6W o$c% annual long-term supplement 长期个案每年补助金
o%!8t_1mR annual pensionable emolument 可供计算退休金的年薪
6ty>0 annual report 年报
J j< UtD+ Annual Report on the Consumer Price Index 《消费物价指数年报》
QAp+LSm annual return 周年报表；周年申报表；每年报税表格
?s4-2g Annual Return Rules 《周年报表规则》
[ n[!RddY annual review of consumer prices 每年消费物价回顾
9?Vy F'r= annual roll-forward basis 逐年延展方式
]Iku(<*Ya annual salary 年薪
9#:b+Amzz annual statement 年度报表；年度决算表
! xU1[,9 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
]et4B +=i annuitant 年金受益人
N ;<.::x annuity 年金
d?j_L`?+ annuity contract 年金合约
~0mO<0~ annuity on human life 人寿年金
-`z`K08sT antecedent debt 先前的债项
d)' am
3Q ante-dated cheque 倒填日期支票
T gpf0( anticipated expenditure 预期开支
j,q8n`@ anticipated net profit 预期纯利
=j%B`cJ66_ anticipated revenue 预期收入
y*Egt `W anti-inflation measure 反通货膨胀措施
#6XN_< anti-inflationary stance 反通货膨胀立场
B{\cV-X$0 apparent deficit 表面赤字
0JQ0lzk1 apparent financial solvency 表面偿债能力
k{*IR apparent partner 表面合伙人
2v
^bd^]u: application for personal assessment 个人入息课税申请书
EhEUkZE3 ) application of fund 资金应用
0]x g E application to release as liquidator and to destruct the books of accounts and documents
2OXcP!\Y 申请免除清盘人职务及毁灭帐簿与文件
@a AR99 M appointed actuary 委任精算师
'A0.(a5 appointed auditor 委任核数师；委任审计师
k4|9'V&1*6 appointed trustee 委任的受托人
Dc,h( 2 appointer 委任人
6mP
s;I apportioned pro rata 按比例分摊
kB |j N~ apportionment 分配；分摊
1 1 1s% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
XIM!] apportionment formula 分摊方程式
5XSr K apportionment of estate duty 遗产税的分摊
U@W3x@ appraisal 估价；评估
~9& #7f U appreciable growth 可观增长
]0`*gKA appreciable impact 显着影响
R {s&6 appreciable increase 可观增长
"62vwWrwO appreciation 增值；升值
9:|z^r appreciation against other currencies 相对其他货币升值
AlW0GK=N-p appreciation of the exchange value of Hong Kong dollar 港元汇值上升
V SJGp` appreciation tax 增值税
@ ;%+Ms appropriation 拨款；拨用；拨付
Eei"baw/ appropriation account 拨款帐目
sFqLxSo_I Appropriation Bill 拨款法案
1Sk=;Bic appropriation-in-aid system 补助拨款办法
l(-We.:( approved assets 核准资产
TO&o hATp approved basket stock 认可一篮子证券
"O{_LOJ approved budget 核准预算
nz72w_ approved charitable donation 认可慈善捐款
wVSM \ approved charitable institution 认可慈善机构
=x9SvIm/tH approved currency 核准货币；认可货币
{H]xA 3[] approved estimates 核准预算
h28")c.pH= approved estimates of expenditure 核准开支预算
gyqM&5b approved overseas insurer 核准海外保险人
/}G+PUk 7 approved overseas trust company 核准海外信托公司
k A `Z#yu approved pooled investment fund 核准汇集投资基金
/.Yf&2X\ approved provident fund scheme 认可公积金计划
gB4&p PN approved provision 核准拨款
z/IA
@ approved redeemable share 核准可赎回股份
#fq%903=
approved regional stock 认可地区性证券
-f&16pc1t approved retirement scheme 认可退休金计划
P`/;3u/P approved subordinated loan 核准附属贷款
yc4?'k! arbitrage 套戥；套汇；套利
?LJDBN arbitrageur 套戥者；套汇者
2TH13k$ arbitrary amount 临时款项
>FO4] arrangement 措施；安排；协定
3\x@G)1 arrears 欠款
=o N(1k^ arrears of pay 欠付薪酬
2K^D%U arrears of revenue 逾期未收税款；逾期未收的帐项
sVk+E'q articles of association 组织章程；组织细则；组织章程细则
qPh
@Bl3 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5a$Q}!6E.Y ascertainment of profit 确定利润
X9W'.s.[Q "Asia Clear" “亚洲结算系统”
gZa/ ?[+ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
]Gk;n/!
B Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
NSQ}:m Asian Development Fund [ADF] 亚洲发展基金
\Wdl1 =` Asian dollar bond 亚洲美元债券
iD*%' #u Asian dollar market 亚洲美元市场
7Hgh n"ol Asian dollar rate 亚洲美元利率
"gm[q."n< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
~0}gRpMW Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
i!H)@4jX asked price 沽盘；喊价；索价；卖方报价
&|/@;EA$8 assessable income 应评税入息
4o+SSS assessable loss 应评税亏损
1J`<'{ * assessable profit 应评税利润
#6t 4 vJ1 assessable value 应评税值
"r!>p\.0O assessed profit 估定利润
IM.sW'E assessed value 经评估价值
nkI+"$Rz0 assessment 评税；评定；估价；评税单
_n6ge*,E assessment number 评税编号；估价编号
!n;0%"(FH assessment of additional tax 补加税评税
j -l# n&M assessment of performance 业绩评估；实绩评价
9Fo00"q Assessor 评税主任
L1'PQV asset price bubbles 资产价格泡沫
T1$fu(f asset-backed securities 具资产保证的证券
H1?t2\V4 assets accretion 资产增值
[v@3|@ assets and liabilities 资产与负债
-^1}J assets betterment statement 资产递增表；资产改进表
8Zj=: ; assets lending 实物放款；有抵押贷款
N>R\ ,n|I assets of the company passing on the death 死者去世时转移的公司资产
3.i$lp`t assets pledged as security for liabilities 用作负债抵押的资产
#?x!:i $- assets portfolio 资产投资组合
Ck:RlF[6C assets price 资产价格
2TFb!?/RQ assets quality 资产质素
r] h>Bb assets realization 资产变现
'}4z=f`} assets refinancing arrangement 资产再集资安排
mS\ gh)<h assets securitization 资产证券化
LtIR)EtB] assets situated outside Hong Kong 在香港以外地方的资产
#Hn<4g"AjM assets stripping 削减资产；拆卖资产
<WX GDCj assets value 资产值
NCW< ~ assignee 承让人
q=I8W}Z i assignment 转让；转让书；转让契
d#-scv}s5 assignment of interest 权益转让
a0wSXd assignment of letters patent and trade mark 专利证书及商标转让
(p 19"p assignment of property 物业转让；物业转让书
oo+i3af&7 assignment right 转让权
PK C}!>2 assignor 转让人
rJj NoY associate 有联系的人；有关连人士；相联者；合伙人；联系人
mu#I F'|b Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
| `T$Iq associate member 附属会员
=`M xgK + associated body corporate 相联法人团体
ae %Bl[ associated company 相联公司；联属公司
u+5&^"72, associated corporation 相联法团
*5|;e N Association of Chartered Certified Accountants [ACCA] [United Kingdom]
oI\ Lepl* 公认会计师公会〔英国〕
,9A1p06 Association of Futures Exchange Brokers 香港期货经纪协会
-yP|CZM Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
~Q+E" " association of underwriters 承保人组织
HbOLf assumption of control 接管
m|')
A assurance 担保；保险；转易；转易书
O/XG}G.x| assurance of interest 权益的转易
C F,-l
B at 19XX price 按一九ＸＸ年价格计算
#mIgk'kW< at a discount 按赔价计算；按贴水价格计算；打折扣
#EG
W76
f at a premium 按溢价计算；按升水价格计算
dd+hX$, at call 通知付款；按通知
H{)DI(,Y^P at constant market price 按固定市价计算
l|k Gp~ at constant price 按固定价格计算
ftb .CPWI at cost 按成本计算
T!f+H?6 at current market price 按当时市价计算；按现时市价计算
VyMFALSe]h at current price 按当时价格计算；按现时价格计算
?l> <?i at factor cost 按要素成本计算；按生产要素成本计算
Vn=K5nm at money-of-the-day price 按付款当日价格计算
?[Sac]h
ys at or better 按指定或较佳价位〔买卖指令〕
0 ~a9gBG at par 按面值计算；平价
00 9[`Z at sight 见票即付
XRl!~Y| at the close 按收市盘
9QXBz=Fnf at the opening 按开市盘
+YJpVxYmZ attestation 见证；见证条款
HXeX ! at-the-money option 平价期权
+g9C k lJ attorney 受权人；受托代表人
Exb?eHO attornment 新拥有人承认书
ym_w09 attributable profit 可归属利润
La2f]+sV attributable share value 可归属股份价值
@u>:(9bp Auckland Stock Exchange 奥克兰证券交易所
g zMp&J auction 拍卖
U/#X,Bi~ auctioneer 拍卖商
wsKOafrV audit 审计；核数
7Dt* ++: Audit Commission 审计署
o8 B$6 w:_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
'bQjJRq! 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
67tB 8X audit review 帐目审查
h5o6G1 ur Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
~D0e \Q(A audited account 审计帐目；经审计的帐目
5!s7`w]8*0 audited annual account 经审计的周年帐目
Al
MMN"j audited balance sheet 经审计的资产负债表
_:1s7EC auditor 核数师；核数主任；审计师
tLE7s_^ auditor's certificate 核数师证明书；审计师证明书
,q K'! auditor's report 核数师报告；审计师报告
On~w` Aussie bond 澳元债券
A{ a4;`}5 austerity budget 紧缩预算
. )g7s? K Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
@oNYMQ@)d Australia All Ordinaries Index 澳洲所有普通股票指数
T 5_/*`F Australian Dollar [AUD] 澳元
mgd)wZ NV Australian Options Market 澳大利亚期权市场
!'z"V _x~ Australian Securities Commission 澳洲证券事务监察委员会
6M#}& Gv Australian Society of Certified Practising Accountants 澳洲执业会计师公会
l!*!)qCB(S Australian Stock Exchange 澳大利亚证券交易所
&*Z"r* Austrian Schilling [ATS] 奥地利先令
Z?f-_NHg authentication 认证；鉴证
O}-+o 1 authority to purchase 委托购买证；委购书
sh ZEE2Dr authorization 认可；核准；授权；授权书
"$I8EW/1 authorization by direction 指示授权
FyhLMW3 authorization by instruction 指令授权
O<`N0 authorization by warrant 令状授权
}~#Tsv authorization of unit trust 单位信托的认可
o)L)| authorized agent 指定代理人
uPVO!`N3 authorized capital 法定资本
0{'m":D9 authorized clerk 出市员
[BTOs4f authorized dealer 认可交易商
Jm`{MzqL authorized financial institution 认可财务机构
grxlGS~Q authorized fund 认可基金
sTu] C +A authorized fund house 获授权的基金公司；认可基金公司
-NPX;e$< authorized institution 认可机构
= "('
#o authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
GK`U<.[c authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Z [YSE T authorized insurer 获授权保险人；获认可承保人
Kgw, ]E&7 authorized investment 特准投资项目
vn x+1T authorized person 获授权人
M\A6;dz' authorized representative 获授权代表
`]I p`_{ authorized share capital 法定股本
r>lo@e0G automated quotation system 自动报价系统
Rd;^ fBx Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
u#+Is4Vh 自动交易系统〔香港期货交易所有限公司〕
"=Cjm`9~j automatic adjustment mechanism 自动调整机制
@:/H)F^x automatic adjustment system 自动调整系统
IMSLHwZ Automatic Clearing House 自动票据交换所
T0X+ \&W automatic exchange rates accumulation system 自动化汇率累集系统
0TqIRUz "C Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
em9nuXG automatic teller machine [ATM] 自动柜员机
@M*oq2U; autopay 自动转帐
f;%=S:3 available assets 可用资产
3z0 %uY[e available fiscal reserve 现存财政储备
nC}Y+_wo0 available profit 可用利润
G.:QA}FE' Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
+F92_a4 average 平均；平均数；海损
n
>@Qx$- average basic salary 平均基本薪金
ROJ=ZYof average consumer expenditure 平均消费开支；一般消费开支
cKB1o0JsYJ average cost 平均成本
ckkm}|&m average cost of land production 增辟土地平均成本
ID~}pEQ average daily turnover 平均每日成交额
fD*jzj7o , average daily wage rate 平均每日工资率
&S=xSs:q. average expenditure pattern 平均开支模式
>{{0odB F average growth rate 平均增长率
!8I80 :e_~ average net fixed assets 固定资产平均净值
Hy b_> n average of relatives 相对价格平均数
fp?/Dg"49. average price 平均价格
C.RXQ`-P} average propensity to consume 平均消费倾向；一般消费倾向
!}hG|Y6s average propensity to save 平均储蓄倾向；一般储蓄倾向
' 7H"ezt average rate 平均率
ey uQ}R average revenue 平均收入；平均收益
7 &ia v2q average stock 平均库存；平均存货
J|u_45< average yearly rent 平均年租
v(]dIH avoidance of double taxation 避免双重课税
y`Zn{mQ@[ avoidance of tax 避税
