A:
~1]2A[`s! A share Ａ股；甲类股份
{'Qk>G
s abatement of tax 减税；减扣免税额
o_Kc nVQ\ ABN AMRO Bank N.V. 荷兰银行
)s7 Tv#[ above-the-line expenditure 线上项目支出；经常预算支出
"d rh+oo. above-the-line receipt 线上项目收入；经常预算收入
0gb]Kj x ABSA Asia Limited 南非联合亚洲有限公司
P)j9\ muc absolute change 绝对数值变更
z hm!sMlO absolute expenditure 实际开支
MfpWo w-#{ absolute guideline figure 绝对准则数字
C.e|VzQ a absolute interest 绝对权益
%LZM5Z^ absolute order of discharge 绝对破产解除令
Xgth| C}k absolute profit margin 绝对利润幅度
F@(}=w^(A absolute value 实值；绝对值
w wRT$-! absolutely vested interest 绝对既得权益
![D,8]GD absorbed cost 已吸收成本；已分摊成本
LsD9hb7 absorption 吸收；分摊；合并
]! J3?G absorption rate 吸收率；摊配率；分摊率
{F9Qy0.*u ACB Finance Limited 亚洲商业财务有限公司
=O:ek#Bp acceptable form of reciprocity 合理的互惠条件
4Z
p5o`*g2 acceptable rate 适当利率；适当汇率
88 =FPEU acceptance agreement 承兑协议
8cPf 0p: acceptance for honour 参加承兑
I%b :Z acceptor 承兑人；接受人；受票人
.dLX'84fY acceptor for honour 参加承兑人
e2o 9)=y accident insurance 意外保险
DW%K'+@M Accident Insurance Association of Hong Kong 香港意外保险公会
?9okjLp1n accident insurance scheme 意外保险计划
D}/.;]w<[& accident year basis 意外年度基准
gx9sBkoq5D accommodation 通融；贷款
*]| JX& accommodation bill 通融票据；空头票据
T2PFE4+Dp accommodation party 汇票代发人
a1sLRqo8 account balance 帐户余额；帐户结余
7<'i #E~ account book 帐簿
M |k Dys account collected in advance 预收款项
d*:qFq_ account current book 往来帐簿
Ol h%"=*; account of after-acquired property 事后取得的财产报告
wQuaB6E account of defaulter 拖欠帐目
0]w[wc
< account payable 应付帐款
#YYvc`9 account payee only [A/C payee only] 只可转帐；存入收款人帐户
] B' account receivable 应收帐款
c1!/jTX$ account receivable report 应收帐款报表
jG ;(89QR/ account statement 结单；帐单；会计财务报表
b0=AQ/: account title 帐户名称；会计科目
j L) .B& accountant's report 会计师报告
T:~W.3
Accountant's Report Rules 会计师报告规则
( mD:[|. accounting and auditing procedure 会计与审计程序；会计与核数程序
tsC|R~wW Accounting Arrangements 《会计安排》
eKti+n. accounting basis 会计基础
2DqHq q9m accounting by Official Receiver 破产管理署署长呈交的帐目
SK}g(X7IWH Accounting Circular 《会计通告》
kQ'xs%Fw accounting class 会计类别
? /X6x1PN accounting date 记帐日期；会计结算日期
MC)W? accounting for money 款项核算
J0m CWtx& Accounting Officer 会计主任
n.UM+2G accounting period 会计报告期；会计期
>#n-4NZ;p9 accounting policy 会计政策；会计方针
ZO6bG$y64 accounting practice 会计惯例
@z JZoJL]J accounting principle 会计准则
#_sVB~sn@ accounting record 会计记录
"EkO>M/fr accounting report 会计报告
> 5:e1a?9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fTtSx_}3H Accounting Society of China 中国会计学会
aNU%OeQA accounting statement 会计报表
6}lEeMRW accounting system 会计制度；会计系统
Q>g$)-8 accounting transaction 会计事项；帐务交易
R* G>)YH accounting treatment 会计处理
/Z _ [)PTH accounting year 会计年度
gm$ ME eC accretion 增值；添加
Ijro;rsEKM accrual 应计项目；应累算数目
(lsod#wEMg accrual basis 应计制；权责发生制
7TY"{? ~O5 accrual basis accounting 应计制会计；权责发生制会计
#l%
\}OC accrue 应累算；应计
ouZ9oy(}a accrued benefit 应累算利益
v86`\K*0Y accrued charges 应计费用
x&b-Na 3Xi accrued cumulative preference share dividend 应累算的累积优先股股息
'=Y ~Ir+ accrued expenses 应累算费用
3o/ a8 accrued interest payable 应付利息；应计未付利息
|i} g7 accrued interest receivable 应收利息；应计未收利息
B&j+fi accrued right 累算权益
.[85<"C accruing profit 应累算的利润
k6X mBBIj- accumulated fiscal reserve 累积财政储备
!@1!ld accumulated profit 累积利润；滚存溢利
Mo|5)8_ accumulated reserve 累积储备
*n ?:)( accumulation of surplus income 累积收益盈余
6T _c#G5 acquired assets 既得资产
iL'
]du<wk acquisition 收购；购置；取得
zb)SlR acquisition cost 购置成本
HD|)D5wH| acquisition expenses 购置费用
4c@F .I acquisition of 100% interest 收购全部股权
'E 8Qi'g acquisition of control 取得控制权
w.- i !Ls acquisition of fixed assets 购置固定资产
/UyE- "S acquisition of shell “买壳”
wIHz TL acquisition price 收购价
%d\+(:uu/ act of God 天灾
A8Y~^wn acting partner 执事合伙人
T`[ZNq+${ active market 买卖活跃的市场；交投畅旺的市场；旺市
)`7h,w
J[1 active partner 积极参与的合伙人
5R
G5uH/-< active trading 交投活跃
^TK)_wx actual circulation 实际流通
]>T/Gl1 actual cost 实际成本
(2)9TpE; actual expenditure 实际开支；实际支出
ee ` =B actual income 实际入息；实际收入；实际收益
Vo8"/]_h actual market 现货市场
?+L6o C.; actual price 现货价；实际价格
* j :5 actual profit 实际利润
YL0RQ a actual quotation 实盘；实际价位；实际报价
x"De
9SB actual year basis 按实际年度计算
9DE)5/c`v actuals 实货
@6 `@.iZ actuarial investigation 精算调查
+c_CYkHJ/ actuarial principle 精算原则
!Ve3:OZ.nO actuarial report 精算师报告
UeQ% (f Actuarial Society of Hong Kong 香港精算学会
J/2p S actuarial valuation 精算师估值
"!?Ya{ actuary 精算师
Xq^{P2\w1 ad referendum agreement 暂定协议；有待覆核的协定
"
N4]e/.V ad valorem duty 从价税；按值征税
niBpbsO ad valorem duty system 从价税制
L]")TQ ad valorem fee 从价费
4`]1W,t ad valorem tariff 从价关税
1_]l|`Po additional allowance 额外免税额
e|y~q0Q $ additional amount for unexpired risk 未过期风险的额外款额
w V my`OV/ additional assessable profit 补加应评税利润
nzDY!Y additional assessment 补加评税
mn` Ae= additional commitment 额外承担
&|*| additional commitment vote 额外承担拨款
>X)G`N@ ! additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
8 EH3zm4 additional dependent parent allowance 供养父母额外免税额
bc - }Qn additional provision 额外拨款
z8MYgn 7 additional stamp duty 附加印花税
D~>P/b)v{j additional tax 补加税罚款；补加税款
an~Kc!Oki Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
!1 R adjudged bankrupt 被裁定破产
<{uIB;P adjudicated bankrupt 裁定破产人
Z^S!w;eu adjudication fee 裁定费；评定印花税额手续费；评估契据费
iOxygs#p adjudication of bankruptcy 裁定破产；宣告破产
c?S402M} adjudication of insolvency 裁定无力偿还债务
&ayoTE^0, adjusted actual 经调整的实数；调整后的实数
H;E{Fnarv adjusted current assets 经调整的流动资产；调整后的流动资产
HrxEC)V6# adjusted figure 经调整的数字；调整后的数额
5~QB.m,> adjusted liabilities 经调整的负债；调整后的负债
K.Z{4x=0 adjusted loss 经调整的亏损；调整后的亏损
|05LHwb> 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
@DR&e^Zz adjusted profit 经调整的利润；调整后的利润
%Kp}Wo6 adjusted surplus 经调整的盈余额；调整后的盈余额
(FHh,y~v adjusted value 经调整的价值；调整后的价值
k/O&,T77}J adjustment 调整；修订；理算〔保险〕
!^\/
1^ adjustment centre 调剂中心
b
L~<~gA adjustment lag 调整过程的时间差距；调整时差
eyV904< F adjustment mechanism 调整机制
q sx1:Ny 1 adjustment of loss 亏损调整
ktRdf6:~ adjustment process 调整过程；调整程序
)=@ XF0 adjustment range 调整幅度
\
3N# % administered exchange rate 受管制汇率
3iTjM>+> Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
:8g \B{ administration expenses 行政费用
oY:>pxSz<@ administration fee 手续费；行政费
K.~U%v} administration in bankruptcy 破产管理
5N/;'ySAE_ administration order 遗产管理令
,5:86'p administrator 管理人；遗产管理人
+0DIN4Y(4 administrator of the estate 遗产管理人
C54)eT 6 admission of debt 债项承认书
_u;
UU$~
admission of proof 接纳债权证明
HL]?CWtGP advance 放贷款项；垫付款项；预支款项；预付款项
\Qn8"I83AV advance account 暂支帐目；预付款帐户
P2kZi=0 advance compensation 预付补偿金
MiRB*eA advance from shareholder 股东垫款
lvlH5Fc advance pending reimbursement 预支以待日后付还
&$[ {L)D advanced economy 先进经济体系
P@#6.Bb#V advancement 预付；预付财产
oGZ9@Y)(T advances warrant 垫款令
DS fK Ux& advancing 贷出
\ZB;K~BV& adverse balance 逆差
3ssio-X adverse exchange 逆汇
p"Y= advertisement addressed to shareholders 在报章刊登的致股东通告
H Vy^^$ advice for collection 托收通知书
hV)I
C9 advice of drawing 提款通知书；汇票通知书
MRc^lYj{
advice of payment 付款通知
19 _F\3 2 Advisory Committee [Securities and Futures Commission]
[A47O R 谘询委员会〔证券及期货事务监察委员会〕
>KJ]\`2>)c Advisory Committee on Diversification 经济多元化谘询委员会
gMbvH lT affidavit 誓章；遗产申报誓章
Z[VKB3Pb8 affidavit of no receipt 述明无收款的誓章
g@L4G?hLn affiliate 联号；联营公司；附属公司
( Lp-3Xx affiliated company 附属公司；联号；联营公司
t/CNxfY affirmation [estate duty] 非宗教式宣誓〔遗产税〕
2_Qzc&"[
4 affordability 负担能力
2S tpcAlU} African Development Bank [AfDB] 非洲开发银行
=zKp(_[D after-acquired property 事后取得的财产
x$E
l7= . after-hours dealing 市后交易
pFuQ!7Uk after-tax profit 税后盈利；税后利润；税后溢利
$O#h4L_ agency agreement 代理协议
kH'Cx^=c6h agency expenses 代理机构的开支
'%,Re-8O agency fee 代理费
%j,Ny}a Agency Law 《代理法》
7blZAA?- agent 代理人；承销人
='FEC-f95 agent of company 公司代理人
<~3 a aO agent's fee 代理人费；经纪费
Cnolka" aggregate 总计；总数；总体数字
@N$r'@ aggregate amount 总款额；总额
,\M'jV"S K aggregate assets and liabilities 总体资产与负债
? g&]*zc^\ aggregate at constant price 按固定价格计算的总体数字
{SJLM0=Z aggregate demand 总需求
|w5#a_adM aggregate gross position 总持仓量
<}=D ?bXw aggregate limit 总限额
$lQi0*s aggregate of salaries tax 合计薪俸税
vR,' ': aggregate performance 总体表现；总体业绩
^iTA4 0K aggregate supply 总体供应
)UeG2dXx7 aggregate surplus 总盈余
{D@y-K5 aggregate total 整体总额
9fiZ5 \ aggregate value 总值；合计价值
DEB gb aggregated basis 合计基准
&P;x<7h$t? aggregated net chargeable income 合计应课税入息实额
=Y BJ7.Y aggregation 合并计算；合计；总和
I6\3wU~). aggregation of incomes of husband and wife 夫妇入息合并计算
B.|vmq,u aggregation of property 财产的总和
d3\8BKp agio 差价；贴水
gDv]n^ & 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》
;Wh B2/5v Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
d7&PbITN 《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》
4Y]`> ;w Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=P!Vi6[gF~ 《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》
^V:YNUqp# Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&Fi8@0 Fh 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Um~jp:6p agreement for a settlement 授产协议
p4[W@JV agreement for assignment 转让协议
5^xt/vYa) agreement for sale 售卖协议；买卖协议
5FMKJ7sC9 agreement for sale and purchase 买卖协议
-H
\nFJ6+ agreement for the payment of interest 支付利息协议
H`P ) agreement for the repayment of money 还款协议
L81"W`? agreement of reinsurance 再保险协议
Fri5_rxLl Agricultural Bank of China 中国农业银行
75F&s,4+ air passenger departure tax 飞机乘客离境税
{`'b+0[;@ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
p#&6Ed*V airport tax 机场税
o TL "]3`' alcohol duty 酒精税
KQqlM alienation 让与；让渡；转让
LV[4z o]= alimony 生活费；赡养费
0MOAd!N All Ordinaries Index [AOI] 所有普通股指数
Hq~ 2,#Ue all risks 全险；综合险
FR <wp All Sales Record for Stock Market 《股票市场成交报告》
eZv0"FK
X Allied Capital Resources Limited 新联财务有限公司
[ /D/ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Kq*^*vWC allocation letter 拨款信件
aH6 pys!O allocation of fund 分配款项；预留款项
Mf
*qr9* allocation of profit 利润分配；溢利分配
c]9OP9F allocation warrant 拨款令
V*?,r< ( allotment 分配；配股
D;5RcZ allotment notice 股份配售通知；配股通知
s^U^ n // allotment of shares 股份分配
F,D & allowable 可获宽免；免税的
V$@2:@8mo allowable business loss 可扣除的营业亏损
vD(;VeW[ allowable expenses 可扣税的支出
lyV ]-w allowance 免税额；津贴；备抵；准备金
dug RO[ allowance for debts 债项的免税额
T|m+ULp~ allowance for depreciation by wear and tear 耗损折旧免税额
~$@I <=L allowance for funeral expenses 殡殓费的免税额
e' Zg F~ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Wj3H
y4 allowance for repairs and outgoings 修葺及支出方面的免税额
A;g[G >J allowance to debtor 给债务人的津贴
pSAXp# g alteration of capital 资本更改
>8VJ!Kg4 alternate trustee 候补受托人
Ua:EI!` amalgamation 合并
t! ~mbx+ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
LKm 5U6 ambit of charges 征税范围；收费范围
TQ BL!w amended valuation 经修订的估值
Pa.!:N- American Commodities Exchange 美国商品交易所
^'h~#7s American Express Bank Limited 美国运通银行
>3OD qRu American Stock Exchange 美国证券交易所
>hXUq9;: amortization 摊销
N&n{R8=^" amount due from banks 存放银行同业的款项
ILQ g@J l amount due from banks abroad 存放海外银行同业的款项
":Q70*xSm amount due from holding companies 控股公司欠款
us]ah~U6A amount due from local banks 存放本港银行同业的款项
xj}N;FWo amount due to banks 银行同业的存款
aCMcu\rd amount due to banks abroad 海外银行同业的存款
$lv
g.u amount due to holding companies 控股公司存款
V}(%2W5X+ amount due to local banks 本港银行同业的存款
M: x8]TA amount due to outport banks 外埠银行同业的存款
jJf|Ok:G{ amount for note issue 发行纸币的款额
DJbj@ 2W[ amount of bond 担保契据的款额
( /)JnBy0 amount of consideration 代价款额
! 87eb o amount of contribution 供款数额
cz0tnF*& amount of indebtedness 负债款额
>#'6jm amount of principal of the loan 贷款本金额
6`yq4!&v amount of rates chargeable 应征差饷数额
]/a?:24 [ amount of share capital 股本额
^cY5!W.q8 amount of sums assured 承保款额
DJ\lvT#j amount of variation 变动幅度
~(^[TuJC amount of vote 拨款数额
Ro1l:P)C` amount payable 应付款额
[)a,rrh j amount receivable 应收款额
GY! &H"% Amsterdam Stock Exchange 阿姆斯特丹证券交易所
_x lgsa analysis 分析
`w q\K8v ancillary risk 附属风险
7W >T=
@ annual account 周年帐目；周年帐目报表；年度决算；年结
Op|Be annual accounting date 年结日期
BG|Kw)z*KM annual allowance 每年免税额；年积金；年度津贴；年津
\/5 8# annual balance 年度余额
3"B|w^6'2 annual disposable income 每年可动用收入
=#W{&Te; annual estimates 周年预算
EH[ ?*>+s annual fee 年费
,Pl[SMt! annual general meeting 周年大会
7(oxmv}#Q annual growth rate 年增率；每年增长率
Q:- /@$&i annual long-term supplement 长期个案每年补助金
E/am^ TO ` annual pensionable emolument 可供计算退休金的年薪
<l\FHJhjq annual report 年报
K<t(HK#[ Annual Report on the Consumer Price Index 《消费物价指数年报》
> {:8c-\2} annual return 周年报表；周年申报表；每年报税表格
YRwS{ e*u Annual Return Rules 《周年报表规则》
:c6%;2 annual review of consumer prices 每年消费物价回顾
fN&O `T> annual roll-forward basis 逐年延展方式
%~eZr G. annual salary 年薪
gcz1*3) annual statement 年度报表；年度决算表
TKmC /c 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
,7'l$-r l annuitant 年金受益人
xNx!2MrR; annuity 年金
*BF1 Sso annuity contract 年金合约
f[z#=zv annuity on human life 人寿年金
3U} z?gP[ antecedent debt 先前的债项
CfV z' ante-dated cheque 倒填日期支票
{d3r>Ub)7d anticipated expenditure 预期开支
=\q3; 5[ anticipated net profit 预期纯利
rsIjpPa anticipated revenue 预期收入
^RY_j>i anti-inflation measure 反通货膨胀措施
UgUW4x'+ anti-inflationary stance 反通货膨胀立场
jW6@U%[!b apparent deficit 表面赤字
osnDW
a N apparent financial solvency 表面偿债能力
0w c+<CUW apparent partner 表面合伙人
t%/5$<!b application for personal assessment 个人入息课税申请书
:]]amziP& application of fund 资金应用
$k!t& G application to release as liquidator and to destruct the books of accounts and documents
Zw }7vD0 申请免除清盘人职务及毁灭帐簿与文件
ld3,)ZY appointed actuary 委任精算师
oc15!M3$ appointed auditor 委任核数师；委任审计师
2;q6~Y, appointed trustee 委任的受托人
D6 M:pIN* appointer 委任人
f[X>?{q apportioned pro rata 按比例分摊
EswM#D 9(4 apportionment 分配；分摊
[ 6c{t Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
c xX apportionment formula 分摊方程式
DO0["O74 apportionment of estate duty 遗产税的分摊
|S.-5CAh4 appraisal 估价；评估
Y H?>2u appreciable growth 可观增长
pE=wP/# appreciable impact 显着影响
8*|@A6ig appreciable increase 可观增长
2Ay2
G- appreciation 增值；升值
Sd{>(YWx~ appreciation against other currencies 相对其他货币升值
SQEXC*0 8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Q .5a"(d@ appreciation tax 增值税
ov|s5yH8e appropriation 拨款；拨用；拨付
VJ wzYl appropriation account 拨款帐目
`]fY9ZDKs Appropriation Bill 拨款法案
:@pm gp appropriation-in-aid system 补助拨款办法
s(zG.7* 3n approved assets 核准资产
Yc9 M6=E^ approved basket stock 认可一篮子证券
;ym UMQ%;/ approved budget 核准预算
h'N,oDB) approved charitable donation 认可慈善捐款
]o_ Ps| approved charitable institution 认可慈善机构
]A_)&`"Cb approved currency 核准货币；认可货币
z`/v}'d[X approved estimates 核准预算
lfCoL@$6D approved estimates of expenditure 核准开支预算
;KnnAZJ approved overseas insurer 核准海外保险人
<8H`y(S approved overseas trust company 核准海外信托公司
[ jafPi(#g approved pooled investment fund 核准汇集投资基金
c|I{U[(U approved provident fund scheme 认可公积金计划
:FK(*BU h approved provision 核准拨款
V+E2n J approved redeemable share 核准可赎回股份
ost~<4~ approved regional stock 认可地区性证券
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1jLV approved retirement scheme 认可退休金计划
D
F0~A approved subordinated loan 核准附属贷款
Q s~;?BH& arbitrage 套戥；套汇；套利
jtd{=[STU arbitrageur 套戥者；套汇者
8 2_3|T arbitrary amount 临时款项
Ha;^U/0| arrangement 措施；安排；协定
4$.4,4+ arrears 欠款
6W~F
nJI arrears of pay 欠付薪酬
FzW(An&x2 arrears of revenue 逾期未收税款；逾期未收的帐项
aLP 2p] articles of association 组织章程；组织细则；组织章程细则
TG'A'wXxy Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;N i+TS ascertainment of profit 确定利润
b` 1P%OjC "Asia Clear" “亚洲结算系统”
h v9s Asia Commercial Bank Ltd. 亚洲商业银行有限公司
E4WoKuE1$ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
lS}5bcjR=k Asian Development Fund [ADF] 亚洲发展基金
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69y Asian dollar bond 亚洲美元债券
{N> VK* Asian dollar market 亚洲美元市场
{X8F4 Asian dollar rate 亚洲美元利率
4F/ Q0" Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
In]h+tG?rN Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
pnVtjWrbG asked price 沽盘；喊价；索价；卖方报价
IspY%UMl assessable income 应评税入息
Rg' 1 F assessable loss 应评税亏损
"b Rck88V assessable profit 应评税利润
#O G_O I assessable value 应评税值
1!,lI?j, assessed profit 估定利润
HSyohP8 7 assessed value 经评估价值
}>SHTHVye assessment 评税；评定；估价；评税单
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@T,j4o assessment number 评税编号；估价编号
#Mi>f4T; assessment of additional tax 补加税评税
\Q]2 Z q assessment of performance 业绩评估；实绩评价
tTC[^Dji Assessor 评税主任
b[H& vp asset price bubbles 资产价格泡沫
8r+R~{ asset-backed securities 具资产保证的证券
@| r*yi assets accretion 资产增值
Rh ,*tS assets and liabilities 资产与负债
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qH assets betterment statement 资产递增表；资产改进表
\9<aCJxN assets lending 实物放款；有抵押贷款
mM>{^%2Q: assets of the company passing on the death 死者去世时转移的公司资产
#j'O rD assets pledged as security for liabilities 用作负债抵押的资产
hCc I
>[H5 assets portfolio 资产投资组合
2v yB [( assets price 资产价格
i v\?TAZC assets quality 资产质素
*h$Dh5%P assets realization 资产变现
.~C*7_ assets refinancing arrangement 资产再集资安排
|VTm5.23 assets securitization 资产证券化
f |aO9w assets situated outside Hong Kong 在香港以外地方的资产
/ [:@j+n\ assets stripping 削减资产；拆卖资产
7@MVInV9 assets value 资产值
oO!@s` assignee 承让人
S+_}=25 assignment 转让；转让书；转让契
tOS%.0W5J assignment of interest 权益转让
HuCH`|v- assignment of letters patent and trade mark 专利证书及商标转让
i3N _wv{ assignment of property 物业转让；物业转让书
rA k*~OK assignment right 转让权
#;>J<> assignor 转让人
n
omtP } associate 有联系的人；有关连人士；相联者；合伙人；联系人
NSj }?hz Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
g,mcxX O associate member 附属会员
wbVM'E/& associated body corporate 相联法人团体
Z=4Krfn associated company 相联公司；联属公司
,.G6c =pZ associated corporation 相联法团
`dMl5b Association of Chartered Certified Accountants [ACCA] [United Kingdom]
cKdy)T%; 公认会计师公会〔英国〕
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kBD] Association of Futures Exchange Brokers 香港期货经纪协会
M'Q{2%:>a Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
7[^:[OEE association of underwriters 承保人组织
qFt%{~a
S assumption of control 接管
}yC ve assurance 担保；保险；转易；转易书
6 D@tCmmq assurance of interest 权益的转易
'd(OFE-hn at 19XX price 按一九ＸＸ年价格计算
KhYGiV A at a discount 按赔价计算；按贴水价格计算；打折扣
cBi v=!n at a premium 按溢价计算；按升水价格计算
On d"Eq=r at call 通知付款；按通知
R 2Lq,(@- at constant market price 按固定市价计算
5f SDdaO at constant price 按固定价格计算
yUqvF6+26 at cost 按成本计算
>J|I at current market price 按当时市价计算；按现时市价计算
{b8!YbG at current price 按当时价格计算；按现时价格计算
q^>$YY>F at factor cost 按要素成本计算；按生产要素成本计算
|s[m;Qm[ku at money-of-the-day price 按付款当日价格计算
kfM}j at or better 按指定或较佳价位〔买卖指令〕
n-}.Yc at par 按面值计算；平价
a | at sight 见票即付
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^!oM at the close 按收市盘
&}wKC:LSP at the opening 按开市盘
V! a|rTU6 attestation 见证；见证条款
`%"zq"1`0 at-the-money option 平价期权
C.FGi`rrm attorney 受权人；受托代表人
&> p2N attornment 新拥有人承认书
m>jX4D7KZ attributable profit 可归属利润
YLJH?=2@ attributable share value 可归属股份价值
O "nY4 Auckland Stock Exchange 奥克兰证券交易所
LX!16a@SxA auction 拍卖
\bZbz/ +D auctioneer 拍卖商
M
+~guTh audit 审计；核数
wwmMpK}f Audit Commission 审计署
LPvyfD;Zy Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
av&dGsFP 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〕
9Or3X/:o audit review 帐目审查
! s 9<%bp3 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
`9kjYSd#E audited account 审计帐目；经审计的帐目
" u3 audited annual account 经审计的周年帐目
> /ECLP audited balance sheet 经审计的资产负债表
' h([Y8p{ auditor 核数师；核数主任；审计师
{y) s85:t auditor's certificate 核数师证明书；审计师证明书
Bm;{d O auditor's report 核数师报告；审计师报告
X Gk8Ki3w Aussie bond 澳元债券
rX{QgyY&
austerity budget 紧缩预算
WB"$NYB Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
tlA4oVII Australia All Ordinaries Index 澳洲所有普通股票指数
N"2P&Ho] Australian Dollar [AUD] 澳元
RT F9;]Ti Australian Options Market 澳大利亚期权市场
Z[slN5]([ Australian Securities Commission 澳洲证券事务监察委员会
1Hy Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Yono8M;9* Australian Stock Exchange 澳大利亚证券交易所
~BaU2S@ y Austrian Schilling [ATS] 奥地利先令
<~u.:x@ R authentication 认证；鉴证
J wRdr8q authority to purchase 委托购买证；委购书
6JSa:Q>, authorization 认可；核准；授权；授权书
v'2EYTVNJD authorization by direction 指示授权
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:A authorization by instruction 指令授权
cs8bRXjHa authorization by warrant 令状授权
7E%ehM6Y authorization of unit trust 单位信托的认可
}$Q+x' authorized agent 指定代理人
:R"k=l1 authorized capital 法定资本
eN,s#/i p] authorized clerk 出市员
]9]3=;b > authorized dealer 认可交易商
f]0kG authorized financial institution 认可财务机构
9c} LG5 authorized fund 认可基金
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[ authorized fund house 获授权的基金公司；认可基金公司
Ly S139P$ authorized institution 认可机构
f>;5ZE4Zu authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
tI{pu}/"# authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
+pnT6kU| authorized insurer 获授权保险人；获认可承保人
{o*z iZh authorized investment 特准投资项目
R5H
UgI authorized person 获授权人
v}M, M&? authorized representative 获授权代表
G$x uHHZ' authorized share capital 法定股本
i('z~ automated quotation system 自动报价系统
a+{YTR>0m Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
(|I0C 'Ki 自动交易系统〔香港期货交易所有限公司〕
|U 8;25Y automatic adjustment mechanism 自动调整机制
w-H gC automatic adjustment system 自动调整系统
~lzV=c$t Automatic Clearing House 自动票据交换所
pW:U|m1dS automatic exchange rates accumulation system 自动化汇率累集系统
KJ.ra\F Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
ST'L \yebc automatic teller machine [ATM] 自动柜员机
' B8fc-n autopay 自动转帐
SrN0f0 available assets 可用资产
ad&Mk^p available fiscal reserve 现存财政储备
oB&s 2~ available profit 可用利润
XaR( q2s Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
S2*-UluG average 平均；平均数；海损
H*A)U' ` average basic salary 平均基本薪金
) Z0 average consumer expenditure 平均消费开支；一般消费开支
/? 9e{,\s average cost 平均成本
VCX})sp average cost of land production 增辟土地平均成本
0d9rJv}~ average daily turnover 平均每日成交额
\@*cj8e average daily wage rate 平均每日工资率
RIC'JL WQ average expenditure pattern 平均开支模式
9 /t}S6b{ average growth rate 平均增长率
66[yL(*+ average net fixed assets 固定资产平均净值
H
\.E K Z average of relatives 相对价格平均数
0;!aO.l]K average price 平均价格
dW g$yH average propensity to consume 平均消费倾向；一般消费倾向
2j=3i@ average propensity to save 平均储蓄倾向；一般储蓄倾向
O8[dPm W average rate 平均率
Oa$ ew' average revenue 平均收入；平均收益
V<\:iNX X{ average stock 平均库存；平均存货
b0rC\^x average yearly rent 平均年租
A:cc @ku avoidance of double taxation 避免双重课税
)m\%L`+ avoidance of tax 避税
