A:
DN<M ?u] A share Ａ股；甲类股份
GMw)* abatement of tax 减税；减扣免税额
/?U!y?t&@ ABN AMRO Bank N.V. 荷兰银行
.6Fsw
above-the-line expenditure 线上项目支出；经常预算支出
}^ ,q#' above-the-line receipt 线上项目收入；经常预算收入
YXRjx .srf ABSA Asia Limited 南非联合亚洲有限公司
>jKjh!`)!e absolute change 绝对数值变更
#Wk5E2t absolute expenditure 实际开支
Si R\a!, C absolute guideline figure 绝对准则数字
=Epq%,4nG absolute interest 绝对权益
ai9 absolute order of discharge 绝对破产解除令
"k, K ~@} absolute profit margin 绝对利润幅度
U!Mf]3
absolute value 实值；绝对值
NNp}|a9 absolutely vested interest 绝对既得权益
* :S~C absorbed cost 已吸收成本；已分摊成本
SBL+e]P absorption 吸收；分摊；合并
32^#RlSu8 absorption rate 吸收率；摊配率；分摊率
+A\ V ) ACB Finance Limited 亚洲商业财务有限公司
\ 4QH/e acceptable form of reciprocity 合理的互惠条件
K ~3Ebr acceptable rate 适当利率；适当汇率
?;RD u[eD acceptance agreement 承兑协议
61>f( ?s acceptance for honour 参加承兑
zR/IqW.`9 acceptor 承兑人；接受人；受票人
uY]T: UVk acceptor for honour 参加承兑人
D )gD< accident insurance 意外保险
cmIT$?J Accident Insurance Association of Hong Kong 香港意外保险公会
;W6-i2? accident insurance scheme 意外保险计划
I&\4C.\ > accident year basis 意外年度基准
n.ct ]+L accommodation 通融；贷款
&?r*p0MQC accommodation bill 通融票据；空头票据
0 Z8 /R accommodation party 汇票代发人
Qose S/ account balance 帐户余额；帐户结余
hIo0S8MOj$ account book 帐簿
PkO!'X account collected in advance 预收款项
[S) G$JW account current book 往来帐簿
H`gb}? 9R account of after-acquired property 事后取得的财产报告
dQK`sLChv account of defaulter 拖欠帐目
ofK='G . account payable 应付帐款
qK,V$l(4# account payee only [A/C payee only] 只可转帐；存入收款人帐户
`-u7 I account receivable 应收帐款
tUv3jq)n% account receivable report 应收帐款报表
xU:4Y0y8 account statement 结单；帐单；会计财务报表
gs fhH0 account title 帐户名称；会计科目
y;r"+bS8 accountant's report 会计师报告
J^h'9iQpi Accountant's Report Rules 会计师报告规则
:cdQ(O.m accounting and auditing procedure 会计与审计程序；会计与核数程序
3fl7~Lw, Accounting Arrangements 《会计安排》
ftaBilkjp accounting basis 会计基础
Uuz?8/w}# accounting by Official Receiver 破产管理署署长呈交的帐目
(7 L/eDMT Accounting Circular 《会计通告》
qCQu^S' iD accounting class 会计类别
]!J<,f7W accounting date 记帐日期；会计结算日期
m/{Y]D{2 accounting for money 款项核算
1J&#&\,f& Accounting Officer 会计主任
p+)C$ 2YK accounting period 会计报告期；会计期
pND48 g; accounting policy 会计政策；会计方针
Rf?%Tv0\ accounting practice 会计惯例
&#-[Y:?lA accounting principle 会计准则
B*2 {M accounting record 会计记录
9 ?(x>P accounting report 会计报告
c&b/Joi7@ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
8F)=n \ Accounting Society of China 中国会计学会
Pj._/$R[/ accounting statement 会计报表
?uig04@3 accounting system 会计制度；会计系统
H>Ks6V)RL4 accounting transaction 会计事项；帐务交易
!]G jIT]Oh accounting treatment 会计处理
d=F)y~&' accounting year 会计年度
K k`<f d accretion 增值；添加
#r (a ~ accrual 应计项目；应累算数目
RPY 6Wh| 4 accrual basis 应计制；权责发生制
"h$D7 mL accrual basis accounting 应计制会计；权责发生制会计
GRy4cb2 accrue 应累算；应计
%;
qY '+ accrued benefit 应累算利益
^(J-dK accrued charges 应计费用
Lg b accrued cumulative preference share dividend 应累算的累积优先股股息
v =>3"!* accrued expenses 应累算费用
c[Yq5Bu{y accrued interest payable 应付利息；应计未付利息
X tR`? accrued interest receivable 应收利息；应计未收利息
$6Z[|9W^A accrued right 累算权益
g&P9UW>qS accruing profit 应累算的利润
sI$:V7/! accumulated fiscal reserve 累积财政储备
F=V oFmF @ accumulated profit 累积利润；滚存溢利
\wTW?>o Z accumulated reserve 累积储备
r &=r/k2 accumulation of surplus income 累积收益盈余
E tdd\^ acquired assets 既得资产
9'l.TcVm`, acquisition 收购；购置；取得
F\:{}782u acquisition cost 购置成本
ypxC1E acquisition expenses 购置费用
0 oQ/J: acquisition of 100% interest 收购全部股权
^T=5zqRD acquisition of control 取得控制权
ID&zY;f acquisition of fixed assets 购置固定资产
gl Li acquisition of shell “买壳”
(Y&R0jt acquisition price 收购价
IK85D>00T act of God 天灾
31H|?cg< acting partner 执事合伙人
-)<JBs> active market 买卖活跃的市场；交投畅旺的市场；旺市
7~:>WMv9 active partner 积极参与的合伙人
U24V55ZnI active trading 交投活跃
2 e ) actual circulation 实际流通
WtMcI>4w actual cost 实际成本
:LG}yq^ actual expenditure 实际开支；实际支出
PVS\, actual income 实际入息；实际收入；实际收益
5QNBB|X@ actual market 现货市场
^j1Gmv ) actual price 现货价；实际价格
6CCZd a@ actual profit 实际利润
Idt@Hk5<& actual quotation 实盘；实际价位；实际报价
x[zKtX actual year basis 按实际年度计算
T m0?[[3hC actuals 实货
; H`=):U actuarial investigation 精算调查
A7mMgb_ actuarial principle 精算原则
3 J23q actuarial report 精算师报告
9
<y/Wv Actuarial Society of Hong Kong 香港精算学会
w}fqs/)w actuarial valuation 精算师估值
h4 B+0 actuary 精算师
':9%3Wq]j ad referendum agreement 暂定协议；有待覆核的协定
d91I ad valorem duty 从价税；按值征税
~]jx+6k] ad valorem duty system 从价税制
jqV)V> M. ad valorem fee 从价费
RRK^~JQI.2 ad valorem tariff 从价关税
KBp!zSl additional allowance 额外免税额
+F#=`+V additional amount for unexpired risk 未过期风险的额外款额
bL6L- S additional assessable profit 补加应评税利润
]=O{7# additional assessment 补加评税
ot&j HS' additional commitment 额外承担
fq)Ohb additional commitment vote 额外承担拨款
hlY S=cgY= additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
WoC\a^V additional dependent parent allowance 供养父母额外免税额
eA;j/&qH additional provision 额外拨款
Q%_!xQP` additional stamp duty 附加印花税
(Q*2dd> additional tax 补加税罚款；补加税款
ljaAB+
Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
`Pz!SJ| adjudged bankrupt 被裁定破产
"H/2r]?GT adjudicated bankrupt 裁定破产人
E1mI Xd;. adjudication fee 裁定费；评定印花税额手续费；评估契据费
<ls i.x\y< adjudication of bankruptcy 裁定破产；宣告破产
b7F3]W<`& adjudication of insolvency 裁定无力偿还债务
N?Z +zN&P adjusted actual 经调整的实数；调整后的实数
oRtY?6^$ adjusted current assets 经调整的流动资产；调整后的流动资产
3M`hn4)K adjusted figure 经调整的数字；调整后的数额
dK-
^ adjusted liabilities 经调整的负债；调整后的负债
q329z> adjusted loss 经调整的亏损；调整后的亏损
;@=@N9q K 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
'Kt4O9=p adjusted profit 经调整的利润；调整后的利润
giA~+m~fN adjusted surplus 经调整的盈余额；调整后的盈余额
soFvrl^Ql+ adjusted value 经调整的价值；调整后的价值
V djU2d
adjustment 调整；修订；理算〔保险〕
~ ]m@k' n adjustment centre 调剂中心
]e#,\})Br adjustment lag 调整过程的时间差距；调整时差
J"a2
@S& adjustment mechanism 调整机制
Xm0&U?dZB adjustment of loss 亏损调整
PG-cu$\?? adjustment process 调整过程；调整程序
umHs " d adjustment range 调整幅度
\!' {-J administered exchange rate 受管制汇率
?$`1%Y9 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
pE YrmC administration expenses 行政费用
?()E5 4y administration fee 手续费；行政费
R+@sHsZ@ administration in bankruptcy 破产管理
}AeE|RNc administration order 遗产管理令
p0:&7,+a, administrator 管理人；遗产管理人
ho SU `X administrator of the estate 遗产管理人
0YsN82IDD admission of debt 债项承认书
?L ~=Z\H admission of proof 接纳债权证明
$O8EiC!f6 advance 放贷款项；垫付款项；预支款项；预付款项
@zVBn~=i advance account 暂支帐目；预付款帐户
=c5 /cpZ^ advance compensation 预付补偿金
s/p>30F g advance from shareholder 股东垫款
p1`' 1`.3 advance pending reimbursement 预支以待日后付还
sL[(cX?;2 advanced economy 先进经济体系
6m;wO r advancement 预付；预付财产
G3^n_]Jb advances warrant 垫款令
<}x|@u advancing 贷出
/i]=ndAk adverse balance 逆差
EssUyF-jwU adverse exchange 逆汇
5jCEy*%P@ advertisement addressed to shareholders 在报章刊登的致股东通告
ah&plaVzC advice for collection 托收通知书
R~seUW7uv" advice of drawing 提款通知书；汇票通知书
~]t2?SqNm advice of payment 付款通知
;w YwiSVd Advisory Committee [Securities and Futures Commission]
yrv SbqR 谘询委员会〔证券及期货事务监察委员会〕
e[VJ0 A= Advisory Committee on Diversification 经济多元化谘询委员会
kosJ]q'U affidavit 誓章；遗产申报誓章
oT5rX
,8 affidavit of no receipt 述明无收款的誓章
\5L 4* affiliate 联号；联营公司；附属公司
kI1{>vYD affiliated company 附属公司；联号；联营公司
S r#fyr affirmation [estate duty] 非宗教式宣誓〔遗产税〕
bMK'J affordability 负担能力
YaE['a African Development Bank [AfDB] 非洲开发银行
"lnk after-acquired property 事后取得的财产
7_d#XKz@ after-hours dealing 市后交易
q'8@ 0FT0 after-tax profit 税后盈利；税后利润；税后溢利
DuC u6j agency agreement 代理协议
HuLm!tCu agency expenses 代理机构的开支
Qre&N _ agency fee 代理费
: Tl6:=B Agency Law 《代理法》
MH~qfH>K agent 代理人；承销人
JMe[
.S x agent of company 公司代理人
J$ih|nP agent's fee 代理人费；经纪费
I`}vdX) aggregate 总计；总数；总体数字
(j 8,n<o aggregate amount 总款额；总额
q-)_Qco aggregate assets and liabilities 总体资产与负债
a_fW {;}[ aggregate at constant price 按固定价格计算的总体数字
x [uXD aggregate demand 总需求
s$y#Ufz aggregate gross position 总持仓量
z{M,2 aggregate limit 总限额
)cmLo0`$ aggregate of salaries tax 合计薪俸税
ny? m&;^r: aggregate performance 总体表现；总体业绩
EQ`t:jc { aggregate supply 总体供应
Y GO 7lar aggregate surplus 总盈余
/WgW e aggregate total 整体总额
!5 :[X vI# aggregate value 总值；合计价值
BNm va aggregated basis 合计基准
o)D+qiA3U aggregated net chargeable income 合计应课税入息实额
%_=R&m'n` aggregation 合并计算；合计；总和
CH+& aggregation of incomes of husband and wife 夫妇入息合并计算
.Qw@H#dtW aggregation of property 财产的总和
%[CM;|?B4 agio 差价；贴水
T-8nUo}i 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》
4g^+y.,r_f Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
`Q ^Sm`R 《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》
:Ty*i Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
J#Eh x| 《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》
1E_ Ui1 [ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
YqCK#zT / 《香港政府和大韩民国政府关于相互促进和保护投资协定》
/g7?,/vnZ agreement for a settlement 授产协议
"LaX_0t) agreement for assignment 转让协议
P&`r87J agreement for sale 售卖协议；买卖协议
9F1stT0G% agreement for sale and purchase 买卖协议
U jzz`!mz agreement for the payment of interest 支付利息协议
3NZFW{u agreement for the repayment of money 还款协议
^aWNtY'
: agreement of reinsurance 再保险协议
'*Mb
.s" Agricultural Bank of China 中国农业银行
D) Rf air passenger departure tax 飞机乘客离境税
% x;!s=U Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Z6@J-<u airport tax 机场税
?bDae%>.d, alcohol duty 酒精税
O +}EE^*a alienation 让与；让渡；转让
;@s~t:u alimony 生活费；赡养费
oT{yttSNo All Ordinaries Index [AOI] 所有普通股指数
''0 7Km@x all risks 全险；综合险
Z*3}L All Sales Record for Stock Market 《股票市场成交报告》
X_@@v|UF Allied Capital Resources Limited 新联财务有限公司
{S(T1ua all-items index [Consumer Price Index] 总指数〔消费物价指数〕
tX}S[jdq allocation letter 拨款信件
FQ1oq qr allocation of fund 分配款项；预留款项
l;kZS allocation of profit 利润分配；溢利分配
!_!b \ allocation warrant 拨款令
b u9&sQ; allotment 分配；配股
&J M;jS z allotment notice 股份配售通知；配股通知
B;_3IHMO allotment of shares 股份分配
)B4c; O4t allowable 可获宽免；免税的
A6.'1OD allowable business loss 可扣除的营业亏损
JAlsc]XtO9 allowable expenses 可扣税的支出
umn^QZ, allowance 免税额；津贴；备抵；准备金
?M(Wx allowance for debts 债项的免税额
0lN8#k >H allowance for depreciation by wear and tear 耗损折旧免税额
X0TGJ,yW( allowance for funeral expenses 殡殓费的免税额
P?7b,a95O allowance for inflation 为通货膨胀而预留的款项；通胀准备金
X6 cb#s0| allowance for repairs and outgoings 修葺及支出方面的免税额
[
Ulo; #P allowance to debtor 给债务人的津贴
#_\~Vrf(# alteration of capital 资本更改
dig76D_[e alternate trustee 候补受托人
6LQ O> k amalgamation 合并
@'4D9A ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
<Rt@z|Zv ambit of charges 征税范围；收费范围
~C
x2Q4E amended valuation 经修订的估值
RL9BB. American Commodities Exchange 美国商品交易所
6<nO2 GW American Express Bank Limited 美国运通银行
ir#^5e @ American Stock Exchange 美国证券交易所
ZW%`G@d"H- amortization 摊销
e84TL U?~ amount due from banks 存放银行同业的款项
J< M;vB) amount due from banks abroad 存放海外银行同业的款项
c zRh. kz, amount due from holding companies 控股公司欠款
(B#|3o amount due from local banks 存放本港银行同业的款项
yG4MqR)J amount due to banks 银行同业的存款
-- sb ;QG amount due to banks abroad 海外银行同业的存款
l si8?91 amount due to holding companies 控股公司存款
Pc1N~?}. amount due to local banks 本港银行同业的存款
gK#w$s50 amount due to outport banks 外埠银行同业的存款
T7'$A!c amount for note issue 发行纸币的款额
Q2=~
amount of bond 担保契据的款额
N/VIP0Kb amount of consideration 代价款额
XU7bWa fy amount of contribution 供款数额
` 454=3H amount of indebtedness 负债款额
5yI D% amount of principal of the loan 贷款本金额
iN*@f8gf amount of rates chargeable 应征差饷数额
A?zW !' amount of share capital 股本额
V
"" amount of sums assured 承保款额
,V?,I9qf amount of variation 变动幅度
2Oa -c|F amount of vote 拨款数额
wBET.l'd amount payable 应付款额
i\ G3
u# amount receivable 应收款额
{9MYEN}FO Amsterdam Stock Exchange 阿姆斯特丹证券交易所
%54![-@ analysis 分析
3F1Z $d( ancillary risk 附属风险
./'n2$^3 annual account 周年帐目；周年帐目报表；年度决算；年结
qf U3Cwy annual accounting date 年结日期
<9 ~qAq7^ annual allowance 每年免税额；年积金；年度津贴；年津
nabN.Ly annual balance 年度余额
=qR VKz annual disposable income 每年可动用收入
.$iIr:Tc> annual estimates 周年预算
.w~USJ=X annual fee 年费
G
w[&P% annual general meeting 周年大会
~7
Tz Ub annual growth rate 年增率；每年增长率
3[r B:cE/ annual long-term supplement 长期个案每年补助金
'\Ub*m((1O annual pensionable emolument 可供计算退休金的年薪
`upNP/, annual report 年报
y(k2p Annual Report on the Consumer Price Index 《消费物价指数年报》
5hAg*zJb5o annual return 周年报表；周年申报表；每年报税表格
:-)[B^0 Annual Return Rules 《周年报表规则》
i`~y %y annual review of consumer prices 每年消费物价回顾
=j0V/= annual roll-forward basis 逐年延展方式
LHb {9x annual salary 年薪
%#,BvQz~ annual statement 年度报表；年度决算表
~CA+'e%~~ 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
;
F=_ozWV* annuitant 年金受益人
,l6W|p?ZO^ annuity 年金
?HY0@XILI annuity contract 年金合约
8~i@7~
J annuity on human life 人寿年金
}W<L;yD antecedent debt 先前的债项
7}Sw(g)o7 ante-dated cheque 倒填日期支票
yl}Hr* anticipated expenditure 预期开支
"{k3~epYaN anticipated net profit 预期纯利
9O"?T7i"# anticipated revenue 预期收入
< Yc:,CU anti-inflation measure 反通货膨胀措施
3jN cL{ anti-inflationary stance 反通货膨胀立场
-AX3Rnv^! apparent deficit 表面赤字
#lO;G
k{ apparent financial solvency 表面偿债能力
'Khq!pC apparent partner 表面合伙人
I9 E@2[=! application for personal assessment 个人入息课税申请书
Nd6z81 application of fund 资金应用
!cZsIcI e application to release as liquidator and to destruct the books of accounts and documents
}=U\v'% m 申请免除清盘人职务及毁灭帐簿与文件
{x8`gP\H appointed actuary 委任精算师
-cK R15 appointed auditor 委任核数师；委任审计师
&eg,*K} ' appointed trustee 委任的受托人
,"'agg:St appointer 委任人
>HFJm&lQ apportioned pro rata 按比例分摊
O v-I2 apportionment 分配；分摊
g _=Q=y@, Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
n'ro5D apportionment formula 分摊方程式
tT 7$2 9 apportionment of estate duty 遗产税的分摊
Z8 T{Xw6% appraisal 估价；评估
78%2#;;G appreciable growth 可观增长
-4Xr5j%o appreciable impact 显着影响
Pc3u`Q L? appreciable increase 可观增长
y hIg)/?L appreciation 增值；升值
BW s\ 'B appreciation against other currencies 相对其他货币升值
s+[=nau('w appreciation of the exchange value of Hong Kong dollar 港元汇值上升
#'T|,xIr-Q appreciation tax 增值税
cZu:dwE appropriation 拨款；拨用；拨付
$\bH 5|Hk] appropriation account 拨款帐目
U0rz 4fxc Appropriation Bill 拨款法案
|0& S>%= appropriation-in-aid system 补助拨款办法
>eC^]#c approved assets 核准资产
O/k4W# approved basket stock 认可一篮子证券
8[DD=[& approved budget 核准预算
,
? %`Ky/ approved charitable donation 认可慈善捐款
={fi&j approved charitable institution 认可慈善机构
g FKQm(0g2 approved currency 核准货币；认可货币
GB+G1w approved estimates 核准预算
j.z#fU approved estimates of expenditure 核准开支预算
T>c;q%A/ approved overseas insurer 核准海外保险人
WV8<gx`Q approved overseas trust company 核准海外信托公司
.Ybm27Dk approved pooled investment fund 核准汇集投资基金
~7ArH9k . approved provident fund scheme 认可公积金计划
{<GsM approved provision 核准拨款
! yxb< approved redeemable share 核准可赎回股份
#NqA 5QR approved regional stock 认可地区性证券
:70oO}0m. approved retirement scheme 认可退休金计划
M*}o{E; approved subordinated loan 核准附属贷款
p?}Rolk7 arbitrage 套戥；套汇；套利
lj[Bd > arbitrageur 套戥者；套汇者
'g^]ZTxb arbitrary amount 临时款项
PC9:n ee arrangement 措施；安排；协定
} {lOsZA arrears 欠款
i->sw# arrears of pay 欠付薪酬
,^+3 AT arrears of revenue 逾期未收税款；逾期未收的帐项
T1x$v,)8x articles of association 组织章程；组织细则；组织章程细则
^D h2_vbI Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
qYpHH!!C= ascertainment of profit 确定利润
TWn7&,N "Asia Clear" “亚洲结算系统”
)Q X9T Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A.y$.( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
vOqYt42
Asian Development Fund [ADF] 亚洲发展基金
z` sH Asian dollar bond 亚洲美元债券
eZUK<&0x5 Asian dollar market 亚洲美元市场
|sI^_RdBv Asian dollar rate 亚洲美元利率
- Wmpj Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
MM97$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^wX_@?aKtt asked price 沽盘；喊价；索价；卖方报价
im&| H- assessable income 应评税入息
i P/I% D assessable loss 应评税亏损
,@P3!| assessable profit 应评税利润
d>(dSK x assessable value 应评税值
{L8SD U{P assessed profit 估定利润
t$}+oCnkv assessed value 经评估价值
? 56Zw"89 assessment 评税；评定；估价；评税单
9_HEImk assessment number 评税编号；估价编号
HkQ2G} < assessment of additional tax 补加税评税
AD8~ assessment of performance 业绩评估；实绩评价
QJv,@@mu Assessor 评税主任
1s* I
asset price bubbles 资产价格泡沫
D 0( gEb asset-backed securities 具资产保证的证券
p1 o?^A& assets accretion 资产增值
r"0nUf*og: assets and liabilities 资产与负债
wngxVhu8Ld assets betterment statement 资产递增表；资产改进表
D$j `+` assets lending 实物放款；有抵押贷款
BG'gk#J+f assets of the company passing on the death 死者去世时转移的公司资产
#Uudx~b assets pledged as security for liabilities 用作负债抵押的资产
:\.v\.wm assets portfolio 资产投资组合
7}nOF{RH] assets price 资产价格
R
z[- assets quality 资产质素
M T0}MMr assets realization 资产变现
F2XXvxG assets refinancing arrangement 资产再集资安排
g :O.$ assets securitization 资产证券化
t[#`%$% ' assets situated outside Hong Kong 在香港以外地方的资产
F9d][ P@@ assets stripping 削减资产；拆卖资产
[V1gj9t=, assets value 资产值
i~\gEMaO assignee 承让人
Zkq C1 u3 assignment 转让；转让书；转让契
z muq4-. assignment of interest 权益转让
l =' lV] assignment of letters patent and trade mark 专利证书及商标转让
/0(4wZe~? assignment of property 物业转让；物业转让书
PY` V]|J assignment right 转让权
E6n;_{Se/S assignor 转让人
8y+Gvk: associate 有联系的人；有关连人士；相联者；合伙人；联系人
xNjA>S\]W5 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
#?aR,@n associate member 附属会员
8o~\L=
l associated body corporate 相联法人团体
F.O2;M|x associated company 相联公司；联属公司
:CH'Bt4< associated corporation 相联法团
/AWHG._ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
gg6&Fzp 公认会计师公会〔英国〕
I]T-}pG Association of Futures Exchange Brokers 香港期货经纪协会
-"(e*&TJ# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
6.ap ^9AD association of underwriters 承保人组织
Wmp\J3 assumption of control 接管
FmnA+f A assurance 担保；保险；转易；转易书
4,)=r3;&! assurance of interest 权益的转易
QO|ODW+D at 19XX price 按一九ＸＸ年价格计算
g zw[ ^d at a discount 按赔价计算；按贴水价格计算；打折扣
Q,jlKgB 5: at a premium 按溢价计算；按升水价格计算
S~m* t i( at call 通知付款；按通知
2b !b- at constant market price 按固定市价计算
%zY3,4~ at constant price 按固定价格计算
4N*^% at cost 按成本计算
)TXn 7{M: at current market price 按当时市价计算；按现时市价计算
O 89BN6p at current price 按当时价格计算；按现时价格计算
rvOR[T> at factor cost 按要素成本计算；按生产要素成本计算
Q}I. UG_ at money-of-the-day price 按付款当日价格计算
NbgP, - at or better 按指定或较佳价位〔买卖指令〕
/x` H6'3? at par 按面值计算；平价
yQ&;#`!' at sight 见票即付
S$V' _ at the close 按收市盘
64zO%F* at the opening 按开市盘
8lbNw_U attestation 见证；见证条款
$|A vT;4 at-the-money option 平价期权
t MupX-V attorney 受权人；受托代表人
?5Lom#^ attornment 新拥有人承认书
]Y,
7 X attributable profit 可归属利润
Ndx='j0 attributable share value 可归属股份价值
/@on=~ Auckland Stock Exchange 奥克兰证券交易所
F[~qgS*; auction 拍卖
{%~Sbcq4F auctioneer 拍卖商
S,J'Z:spf audit 审计；核数
na%9E8;:&v Audit Commission 审计署
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`4*d$` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
<f:b%Pm 7 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〕
8B\,*JGY2 audit review 帐目审查
qB"y'UW8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
KA.@q AEB audited account 审计帐目；经审计的帐目
r?H {Y3 , audited annual account 经审计的周年帐目
6I 2`m(5 audited balance sheet 经审计的资产负债表
6 0QE lJ9D auditor 核数师；核数主任；审计师
=(v/pLLK? auditor's certificate 核数师证明书；审计师证明书
BXm{x6\ auditor's report 核数师报告；审计师报告
K@ W~ Aussie bond 澳元债券
-@AGQ+e austerity budget 紧缩预算
F5)Ta?3|"< Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
~l.]3wyk Australia All Ordinaries Index 澳洲所有普通股票指数
P`RM"'Om Australian Dollar [AUD] 澳元
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p !dS Australian Options Market 澳大利亚期权市场
hZ$* s f Australian Securities Commission 澳洲证券事务监察委员会
MQp1j:CK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
vChkSY([ Australian Stock Exchange 澳大利亚证券交易所
.b ew,92 Austrian Schilling [ATS] 奥地利先令
*FOTq'%i authentication 认证；鉴证
5E~][. d authority to purchase 委托购买证；委购书
NcqE)"yObo authorization 认可；核准；授权；授权书
T,jxIFrF authorization by direction 指示授权
u y 7)9w authorization by instruction 指令授权
5>$*#0%"} authorization by warrant 令状授权
`5h$@ authorization of unit trust 单位信托的认可
R%SsHu"> authorized agent 指定代理人
OB5(4TY authorized capital 法定资本
+ U@P+; authorized clerk 出市员
m;8_A|$A authorized dealer 认可交易商
MI<hShc \ authorized financial institution 认可财务机构
'g( R4deCX authorized fund 认可基金
rHN>fySn7 authorized fund house 获授权的基金公司；认可基金公司
)FE'# \ authorized institution 认可机构
RrGS$< authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
F;`es%8 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Cl i k authorized insurer 获授权保险人；获认可承保人
pHK j*Y authorized investment 特准投资项目
3-tp94`8}t authorized person 获授权人
0jE,=<W0> authorized representative 获授权代表
x7t"@Gz authorized share capital 法定股本
4Uz6*IQNl automated quotation system 自动报价系统
'U5
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rJD>]3D 5p 自动交易系统〔香港期货交易所有限公司〕
$ 'HiNP
{c automatic adjustment mechanism 自动调整机制
TY~0UU$ automatic adjustment system 自动调整系统
QMHeU> Automatic Clearing House 自动票据交换所
o y} ( automatic exchange rates accumulation system 自动化汇率累集系统
c[J#Hc8; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
2.?:[1g! automatic teller machine [ATM] 自动柜员机
/>)>~_-3 autopay 自动转帐
?9 2+ (s available assets 可用资产
nvgo6 * available fiscal reserve 现存财政储备
>TwOL available profit 可用利润
]X@ /0 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Cg8{NNeD average 平均；平均数；海损
Iu%/~FgPj{ average basic salary 平均基本薪金
T\. 8og average consumer expenditure 平均消费开支；一般消费开支
/vSFQ}W average cost 平均成本
:IbrV@gN{@ average cost of land production 增辟土地平均成本
]!0 BMZmf average daily turnover 平均每日成交额
p;X[_h average daily wage rate 平均每日工资率
< P$b$fh/ average expenditure pattern 平均开支模式
Sg')w1 average growth rate 平均增长率
>p2v"X X average net fixed assets 固定资产平均净值
UyTq(7uo average of relatives 相对价格平均数
sW |u}8` average price 平均价格
\MK)dj5uUJ average propensity to consume 平均消费倾向；一般消费倾向
OlMCF.W#3 average propensity to save 平均储蓄倾向；一般储蓄倾向
&=@ R, average rate 平均率
YVD%GJ average revenue 平均收入；平均收益
JnV$)EYi average stock 平均库存；平均存货
G@ed2T average yearly rent 平均年租
!Z<Z"R/ avoidance of double taxation 避免双重课税
=]U[ avoidance of tax 避税
