A:
-2Ub'*qK A share Ａ股；甲类股份
qbT].,?!U abatement of tax 减税；减扣免税额
Y$,]~Qzq ABN AMRO Bank N.V. 荷兰银行
Z ~]17{x0 above-the-line expenditure 线上项目支出；经常预算支出
M)|}Vn;! above-the-line receipt 线上项目收入；经常预算收入
Ad`; O+/; ABSA Asia Limited 南非联合亚洲有限公司
nE/T) [1| absolute change 绝对数值变更
T?% F absolute expenditure 实际开支
+ 1v@L absolute guideline figure 绝对准则数字
=o5hD, > e absolute interest 绝对权益
4Ly!:GH3T absolute order of discharge 绝对破产解除令
Ag?@fuk$J absolute profit margin 绝对利润幅度
P/ug' absolute value 实值；绝对值
? 8'4~1g`} absolutely vested interest 绝对既得权益
SM @1< OCc absorbed cost 已吸收成本；已分摊成本
vU~#6sl absorption 吸收；分摊；合并
w" aD"}3 absorption rate 吸收率；摊配率；分摊率
JEBx|U$'Y ACB Finance Limited 亚洲商业财务有限公司
.@xwl}o$OL acceptable form of reciprocity 合理的互惠条件
Ai /a y# E acceptable rate 适当利率；适当汇率
NShA-G N5 acceptance agreement 承兑协议
BWQ
(>Z" acceptance for honour 参加承兑
+]I7) acceptor 承兑人；接受人；受票人
D^f;dT;- acceptor for honour 参加承兑人
:~`E @`/ accident insurance 意外保险
W\X51DrEx Accident Insurance Association of Hong Kong 香港意外保险公会
Zcdt\;HKr accident insurance scheme 意外保险计划
g*!2.P accident year basis 意外年度基准
*< BasP accommodation 通融；贷款
tn:9 accommodation bill 通融票据；空头票据
B_@> HZ\& accommodation party 汇票代发人
$~U_VQIA^ account balance 帐户余额；帐户结余
B Q".$(c
q account book 帐簿
N{E >R&,q account collected in advance 预收款项
6Zkus20 account current book 往来帐簿
.F> c Z, account of after-acquired property 事后取得的财产报告
Xhi9\wteYw account of defaulter 拖欠帐目
[j-]n#E=9y account payable 应付帐款
jJg
'Y:K9q account payee only [A/C payee only] 只可转帐；存入收款人帐户
%tmK6cY4Y account receivable 应收帐款
# ,GpZ account receivable report 应收帐款报表
kOJs; k account statement 结单；帐单；会计财务报表
syV &Ds) account title 帐户名称；会计科目
VNA VdP accountant's report 会计师报告
O cm Accountant's Report Rules 会计师报告规则
py@5]n% accounting and auditing procedure 会计与审计程序；会计与核数程序
[@.%6aD Accounting Arrangements 《会计安排》
xS*f{5Hr8 accounting basis 会计基础
t0Ec` +) accounting by Official Receiver 破产管理署署长呈交的帐目
{:'e H Accounting Circular 《会计通告》
?JtFiw accounting class 会计类别
HR)joD*q;[ accounting date 记帐日期；会计结算日期
Z]"ktb;+[ accounting for money 款项核算
[4sbOl5yZ Accounting Officer 会计主任
TRX; m|
accounting period 会计报告期；会计期
6g( 2 O[n. accounting policy 会计政策；会计方针
(hdP(U77 accounting practice 会计惯例
jC <<S accounting principle 会计准则
X[BKF8, accounting record 会计记录
|=,V,*" accounting report 会计报告
Bd)Qz(>rw Accounting Services Branch [Treasury] 会计事务部〔库务署〕
\q%li) Accounting Society of China 中国会计学会
%6dFACv accounting statement 会计报表
\jZvP`.2 accounting system 会计制度；会计系统
=f=MtH?0y accounting transaction 会计事项；帐务交易
+'Tr>2V accounting treatment 会计处理
LlX 7g _! accounting year 会计年度
:] {+ 3A accretion 增值；添加
vU&gFEWg accrual 应计项目；应累算数目
3*XX@>|o accrual basis 应计制；权责发生制
MQw{^6Z >1 accrual basis accounting 应计制会计；权责发生制会计
pA4oy accrue 应累算；应计
WE68a!6 accrued benefit 应累算利益
j<wWPv accrued charges 应计费用
om9fg66 accrued cumulative preference share dividend 应累算的累积优先股股息
i
wQ'=M accrued expenses 应累算费用
fMI4'.Od accrued interest payable 应付利息；应计未付利息
[6)`w i accrued interest receivable 应收利息；应计未收利息
X=mzo\Aos accrued right 累算权益
DRj\i6-v accruing profit 应累算的利润
z(K[ i?& accumulated fiscal reserve 累积财政储备
7*~
rhQ accumulated profit 累积利润；滚存溢利
`A$yF38! accumulated reserve 累积储备
[:T OU^ accumulation of surplus income 累积收益盈余
vw>O;u.]B acquired assets 既得资产
j+w*Absh acquisition 收购；购置；取得
! E#XmYhX= acquisition cost 购置成本
b.Z K1 acquisition expenses 购置费用
_(TavL>l
= acquisition of 100% interest 收购全部股权
|:L<Ko acquisition of control 取得控制权
V[uB0#Lp acquisition of fixed assets 购置固定资产
U}_l]gNn acquisition of shell “买壳”
=>n:\_*M acquisition price 收购价
]?/[& PP, act of God 天灾
Vq -!1 .v3 acting partner 执事合伙人
6rF[eb active market 买卖活跃的市场；交投畅旺的市场；旺市
wVP{ R3 active partner 积极参与的合伙人
H&6lQ30 /) active trading 交投活跃
:|EM1-lwf actual circulation 实际流通
9 k)?- actual cost 实际成本
v|<Dc8i+ actual expenditure 实际开支；实际支出
$DJp|(8 actual income 实际入息；实际收入；实际收益
5E+l5M* ( actual market 现货市场
S %R:GZEf_ actual price 现货价；实际价格
GG/~)^VMe actual profit 实际利润
#3f\,4K 5 actual quotation 实盘；实际价位；实际报价
wk<QYLEk actual year basis 按实际年度计算
* ukE"Aj actuals 实货
M%/ML=eLi actuarial investigation 精算调查
*.8@ hPy actuarial principle 精算原则
k?o(j/ actuarial report 精算师报告
]<WKi= Actuarial Society of Hong Kong 香港精算学会
B! jT@b{ actuarial valuation 精算师估值
P"cc$lB~ I actuary 精算师
dUk^DI ,:l ad referendum agreement 暂定协议；有待覆核的协定
A?06fo, ad valorem duty 从价税；按值征税
&$ia#j{l ad valorem duty system 从价税制
hvnZ
2x.?d ad valorem fee 从价费
^!3Sz1 ad valorem tariff 从价关税
_1VtVfiZ{ additional allowance 额外免税额
;HlVU additional amount for unexpired risk 未过期风险的额外款额
HWi0m/J additional assessable profit 补加应评税利润
=m xmJFA additional assessment 补加评税
g |a2z_R additional commitment 额外承担
O{y2tz3 additional commitment vote 额外承担拨款
<VS\z(K additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5 S$*Y Rp additional dependent parent allowance 供养父母额外免税额
M~t S
* additional provision 额外拨款
3l0x~ additional stamp duty 附加印花税
#*:y2W%H additional tax 补加税罚款；补加税款
hR
Y *WL Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
P PZxH}J. adjudged bankrupt 被裁定破产
2_6x2I a4 adjudicated bankrupt 裁定破产人
.h-:) e* adjudication fee 裁定费；评定印花税额手续费；评估契据费
hs }nI/# adjudication of bankruptcy 裁定破产；宣告破产
=P\H}?PF adjudication of insolvency 裁定无力偿还债务
Fyrr,# adjusted actual 经调整的实数；调整后的实数
2~AG Ox adjusted current assets 经调整的流动资产；调整后的流动资产
lwIU|T<4 adjusted figure 经调整的数字；调整后的数额
N9 3
ZI|T adjusted liabilities 经调整的负债；调整后的负债
-)(HG)3 adjusted loss 经调整的亏损；调整后的亏损
u* G|TF 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
}A'QXtI/G adjusted profit 经调整的利润；调整后的利润
g!(j.xe adjusted surplus 经调整的盈余额；调整后的盈余额
<?5 ,3`V adjusted value 经调整的价值；调整后的价值
"15mOW(!+ adjustment 调整；修订；理算〔保险〕
@5K/ z<p% adjustment centre 调剂中心
^CX=< adjustment lag 调整过程的时间差距；调整时差
dU+28 adjustment mechanism 调整机制
]e@'9`G-' adjustment of loss 亏损调整
"yxIaTZu adjustment process 调整过程；调整程序
tbrjTeC adjustment range 调整幅度
'z0@| a administered exchange rate 受管制汇率
WBLfxr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
YIGQDj@ administration expenses 行政费用
TXD\i Dq administration fee 手续费；行政费
r %A- administration in bankruptcy 破产管理
c 7.%Bn, administration order 遗产管理令
U@ x5cw: administrator 管理人；遗产管理人
@ 6w\q?.s administrator of the estate 遗产管理人
v@TP_Ka admission of debt 债项承认书
5r K7nLb admission of proof 接纳债权证明
w0(A7 L:L advance 放贷款项；垫付款项；预支款项；预付款项
_@wXh-nc advance account 暂支帐目；预付款帐户
`O ?61YUQH advance compensation 预付补偿金
Vi[* a advance from shareholder 股东垫款
vzA)pB~; advance pending reimbursement 预支以待日后付还
}"BXqh"\` advanced economy 先进经济体系
,rx?Ig}k z advancement 预付；预付财产
UM%]A'h2O" advances warrant 垫款令
> xb}AY; advancing 贷出
MX2 Zm adverse balance 逆差
Cg^=&1 | adverse exchange 逆汇
$x# 0m advertisement addressed to shareholders 在报章刊登的致股东通告
Ugzq;}V# advice for collection 托收通知书
" )T;3/c advice of drawing 提款通知书；汇票通知书
\tH^w@j47 advice of payment 付款通知
musZCg$ Advisory Committee [Securities and Futures Commission]
v#J 2yg 谘询委员会〔证券及期货事务监察委员会〕
.6z8fjttOC Advisory Committee on Diversification 经济多元化谘询委员会
VgLrufJ affidavit 誓章；遗产申报誓章
9bd $mp affidavit of no receipt 述明无收款的誓章
-,+zA.{+W affiliate 联号；联营公司；附属公司
(
`T;nz affiliated company 附属公司；联号；联营公司
] }XsP affirmation [estate duty] 非宗教式宣誓〔遗产税〕
6V)P4ao affordability 负担能力
L,6v!9@ African Development Bank [AfDB] 非洲开发银行
.&fG_( 6| after-acquired property 事后取得的财产
|Xz-rgkQ after-hours dealing 市后交易
C.`C T7 after-tax profit 税后盈利；税后利润；税后溢利
vJTdZ p agency agreement 代理协议
6 z (7l agency expenses 代理机构的开支
VrDSN agency fee 代理费
EY'kIV k Agency Law 《代理法》
eU/o I} A agent 代理人；承销人
&/o4R:i agent of company 公司代理人
t&m 8 V$Q agent's fee 代理人费；经纪费
5DB 4 vh aggregate 总计；总数；总体数字
((OQs . aggregate amount 总款额；总额
5qZebD2a aggregate assets and liabilities 总体资产与负债
rD ^ b{]E3 aggregate at constant price 按固定价格计算的总体数字
Z',Z7QW7 aggregate demand 总需求
K[{hh;7 aggregate gross position 总持仓量
NL` }rj aggregate limit 总限额
39Nz>Nu: aggregate of salaries tax 合计薪俸税
v0psth?qV aggregate performance 总体表现；总体业绩
,6N|?<26O aggregate supply 总体供应
k2]fUP aggregate surplus 总盈余
*nZe|)m aggregate total 整体总额
2;&K*>g&. aggregate value 总值；合计价值
K,B qVu aggregated basis 合计基准
F_ C7S aggregated net chargeable income 合计应课税入息实额
bxU 2.YC aggregation 合并计算；合计；总和
#GoZH?MAF aggregation of incomes of husband and wife 夫妇入息合并计算
ldFK3+V aggregation of property 财产的总和
4G ? Cu,$ agio 差价；贴水
al#BfcZW 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》
} J_"/bB Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
K;uO<{a)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》
u?Pec:3% Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
5B:% ##Ug5 《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》
7dxe03h Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
:`jB1rI 《香港政府和大韩民国政府关于相互促进和保护投资协定》
%X|fp{C agreement for a settlement 授产协议
10gh4,z[ agreement for assignment 转让协议
1:Sq?=& agreement for sale 售卖协议；买卖协议
p"'knZ G agreement for sale and purchase 买卖协议
As}3VBd agreement for the payment of interest 支付利息协议
5)@UpcjUA agreement for the repayment of money 还款协议
?**9hu\B G agreement of reinsurance 再保险协议
,_wpYTl*X Agricultural Bank of China 中国农业银行
s:O8d L
/ air passenger departure tax 飞机乘客离境税
^pc?oDPSg Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
r(qw zUI airport tax 机场税
eE=}^6)(* alcohol duty 酒精税
f pPB_P{Ua alienation 让与；让渡；转让
s* ;rt alimony 生活费；赡养费
" z8iuF All Ordinaries Index [AOI] 所有普通股指数
>Tf <8r, all risks 全险；综合险
)(/Bw&$ All Sales Record for Stock Market 《股票市场成交报告》
+< })`(8 Allied Capital Resources Limited 新联财务有限公司
L\cb Y6b
all-items index [Consumer Price Index] 总指数〔消费物价指数〕
E[=# Rw!* allocation letter 拨款信件
vB?(| allocation of fund 分配款项；预留款项
Jx+e_k$gHO allocation of profit 利润分配；溢利分配
hJc^NU5 allocation warrant 拨款令
.Ce0yAl~ allotment 分配；配股
R9q9cB i3 allotment notice 股份配售通知；配股通知
Can:!48 allotment of shares 股份分配
&=.SbS allowable 可获宽免；免税的
?PSJQ3BC| allowable business loss 可扣除的营业亏损
dq4t@:\o0 allowable expenses 可扣税的支出
}i F|NI V allowance 免税额；津贴；备抵；准备金
F 2 ^qf allowance for debts 债项的免税额
K%@#a}kRb allowance for depreciation by wear and tear 耗损折旧免税额
=XhxD<kI allowance for funeral expenses 殡殓费的免税额
Fs_zNN allowance for inflation 为通货膨胀而预留的款项；通胀准备金
c#L. I allowance for repairs and outgoings 修葺及支出方面的免税额
m=#< allowance to debtor 给债务人的津贴
E%&E<<nhZ alteration of capital 资本更改
B *;PF alternate trustee 候补受托人
Ir?ehA amalgamation 合并
/ReOf<%B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
']^_ W0?= ambit of charges 征税范围；收费范围
s~b!3l`gu amended valuation 经修订的估值
C'&t@@: American Commodities Exchange 美国商品交易所
NGp^/PZX0 American Express Bank Limited 美国运通银行
Y-
tK American Stock Exchange 美国证券交易所
=vD}O@tN amortization 摊销
KkPr08 amount due from banks 存放银行同业的款项
3f)!RKS9q amount due from banks abroad 存放海外银行同业的款项
q+1SU 6x'm amount due from holding companies 控股公司欠款
+*=?0 \ amount due from local banks 存放本港银行同业的款项
Sd?+j;/" amount due to banks 银行同业的存款
qG8-UOUDt amount due to banks abroad 海外银行同业的存款
@ sG5Do amount due to holding companies 控股公司存款
$1.l| amount due to local banks 本港银行同业的存款
]%<0V,G
q amount due to outport banks 外埠银行同业的存款
lj+}5ySG/ amount for note issue 发行纸币的款额
e)Pm{:E amount of bond 担保契据的款额
FZ@8&T
amount of consideration 代价款额
[h@MA | amount of contribution 供款数额
yi Ausl; amount of indebtedness 负债款额
M^?=!!US^ amount of principal of the loan 贷款本金额
&Tn7 amount of rates chargeable 应征差饷数额
wg{Y6X yH amount of share capital 股本额
W}.p, d amount of sums assured 承保款额
l
EsE]f amount of variation 变动幅度
S+M:{<AR amount of vote 拨款数额
/GU%{nT amount payable 应付款额
a4D4*=!G0 amount receivable 应收款额
od`:w[2\ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
-^<`v{}Dn analysis 分析
xyaU! E* ancillary risk 附属风险
}ej-Lu,b3 annual account 周年帐目；周年帐目报表；年度决算；年结
]qNPOnlp annual accounting date 年结日期
+Heen3 annual allowance 每年免税额；年积金；年度津贴；年津
! |;w(/ annual balance 年度余额
Jm {~H% annual disposable income 每年可动用收入
cwK OE?! annual estimates 周年预算
@V5'+^O annual fee 年费
!e(ZEV g annual general meeting 周年大会
$C ?G7Vs annual growth rate 年增率；每年增长率
_<P~'IN+n annual long-term supplement 长期个案每年补助金
;WpPdR2 annual pensionable emolument 可供计算退休金的年薪
Mb[4G>-v= annual report 年报
m8ydX6~max Annual Report on the Consumer Price Index 《消费物价指数年报》
E a2&7 annual return 周年报表；周年申报表；每年报税表格
WX9p J9d Annual Return Rules 《周年报表规则》
4,g3 c annual review of consumer prices 每年消费物价回顾
Zjh9jvsW annual roll-forward basis 逐年延展方式
rXR}]|;> annual salary 年薪
M"$TXXe annual statement 年度报表；年度决算表
.`Ts'0vVy 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
V7
dAB,: annuitant 年金受益人
Cb/?hT annuity 年金
7f`x-iH!]7 annuity contract 年金合约
-?Aa RwZ, annuity on human life 人寿年金
,*$ /2nB^ antecedent debt 先前的债项
Y)X58_En ante-dated cheque 倒填日期支票
6lc/_&0 anticipated expenditure 预期开支
.cX,"2;n anticipated net profit 预期纯利
07dUBoq anticipated revenue 预期收入
, w/f :-y anti-inflation measure 反通货膨胀措施
SY}iU@xo anti-inflationary stance 反通货膨胀立场
Q,A`"e#: apparent deficit 表面赤字
T\ h _8 apparent financial solvency 表面偿债能力
e[@
^UY apparent partner 表面合伙人
d#eHX|+ application for personal assessment 个人入息课税申请书
4 IYC;J2L application of fund 资金应用
#2!M+ S application to release as liquidator and to destruct the books of accounts and documents
9/k?Lv 申请免除清盘人职务及毁灭帐簿与文件
[+st? ;"GF appointed actuary 委任精算师
fV.43 E appointed auditor 委任核数师；委任审计师
= *A_{u;E appointed trustee 委任的受托人
K,IPV jS appointer 委任人
(A*r&Ak[ apportioned pro rata 按比例分摊
AOaf ,ZF
8 apportionment 分配；分摊
wzMWuA4vX Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
:l>T~&/98 apportionment formula 分摊方程式
oLn| UWe_ apportionment of estate duty 遗产税的分摊
F*d{< appraisal 估价；评估
DOWUnJ;5 appreciable growth 可观增长
m(3bO[u1 appreciable impact 显着影响
xy|-{ appreciable increase 可观增长
^~ 5tntb. appreciation 增值；升值
~^"cq
S( appreciation against other currencies 相对其他货币升值
#1zWzt|DW appreciation of the exchange value of Hong Kong dollar 港元汇值上升
':!; 6v|L appreciation tax 增值税
#V8 ='qD
appropriation 拨款；拨用；拨付
]~(Ip z2NP appropriation account 拨款帐目
/d > fp Appropriation Bill 拨款法案
b}$m!c:<8 appropriation-in-aid system 补助拨款办法
T[XI approved assets 核准资产
Y#6@0Nn[G approved basket stock 认可一篮子证券
jq["z<V )x approved budget 核准预算
BsB}noN } approved charitable donation 认可慈善捐款
JPUDn Pr approved charitable institution 认可慈善机构
2uWzcy ?F approved currency 核准货币；认可货币
(cYc03" approved estimates 核准预算
#IBBaxOk approved estimates of expenditure 核准开支预算
fINM$ 6 approved overseas insurer 核准海外保险人
IHo6& approved overseas trust company 核准海外信托公司
igz:ek` approved pooled investment fund 核准汇集投资基金
u 3,b,p approved provident fund scheme 认可公积金计划
fV} \ approved provision 核准拨款
.(S,dG0P approved redeemable share 核准可赎回股份
;gm){ g approved regional stock 认可地区性证券
Y=3Y~ approved retirement scheme 认可退休金计划
mk4%]t" approved subordinated loan 核准附属贷款
?EX'j
> arbitrage 套戥；套汇；套利
6g$04C3tHi arbitrageur 套戥者；套汇者
v:6b&wS L3 arbitrary amount 临时款项
'*3+ '> arrangement 措施；安排；协定
Ky nZzR arrears 欠款
Vn/6D[}Tu arrears of pay 欠付薪酬
dIO\ lL
arrears of revenue 逾期未收税款；逾期未收的帐项
_-8,}F}W#s articles of association 组织章程；组织细则；组织章程细则
82)d.> Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
1| gP
:t} ascertainment of profit 确定利润
syZ-xE]} "Asia Clear" “亚洲结算系统”
^m1Rw| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
<O>Q;}>gfc Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
W&!Yprr Asian Development Fund [ADF] 亚洲发展基金
iD(K*[;lc Asian dollar bond 亚洲美元债券
bY>o%LL- Asian dollar market 亚洲美元市场
2tr2:PB` Asian dollar rate 亚洲美元利率
fRa1m?%s Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
6U /wFT!7$ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
VS).!;>z asked price 沽盘；喊价；索价；卖方报价
r\3In-(AT assessable income 应评税入息
|\_O 8=B% assessable loss 应评税亏损
Q49 |,ou[H assessable profit 应评税利润
D!m hR? t assessable value 应评税值
nlmkkTHF8 assessed profit 估定利润
ev?>Nq+Z assessed value 经评估价值
v %FVz assessment 评税；评定；估价；评税单
|;_
yAL assessment number 评税编号；估价编号
2hp x%H assessment of additional tax 补加税评税
0"QE,pLe4 assessment of performance 业绩评估；实绩评价
-xcz+pHQ Assessor 评税主任
e.jgV=dT- asset price bubbles 资产价格泡沫
m|7g{vHVV asset-backed securities 具资产保证的证券
k{b ba=< assets accretion 资产增值
p5H Mg\hT assets and liabilities 资产与负债
c"z%AzUV' assets betterment statement 资产递增表；资产改进表
qe$K6A %Yd assets lending 实物放款；有抵押贷款
#YNb&K
n assets of the company passing on the death 死者去世时转移的公司资产
SA&wW\Ym] assets pledged as security for liabilities 用作负债抵押的资产
=_1" d$S& assets portfolio 资产投资组合
;,A\bmC assets price 资产价格
[)Ge^yI7 assets quality 资产质素
.6"7Xxe]< assets realization 资产变现
9qW,I|G assets refinancing arrangement 资产再集资安排
zV &3l9?U assets securitization 资产证券化
.U3 p~M+ assets situated outside Hong Kong 在香港以外地方的资产
vK{K#{ assets stripping 削减资产；拆卖资产
*=
71/&B assets value 资产值
<h}?0NA4 assignee 承让人
ZRHTvxf assignment 转让；转让书；转让契
-?(RoWv@X& assignment of interest 权益转让
i!HGM=f assignment of letters patent and trade mark 专利证书及商标转让
E.6\(^g assignment of property 物业转让；物业转让书
Rk=B; assignment right 转让权
'I~dJEW7 assignor 转让人
:d#NnR0^L associate 有联系的人；有关连人士；相联者；合伙人；联系人
Xm4wuX"e= Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Vg+SXq6G associate member 附属会员
~4^e a associated body corporate 相联法人团体
vuZ <'?Nm associated company 相联公司；联属公司
0%t|?@HoN associated corporation 相联法团
.3&m:P8zV Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9VByFQgM 公认会计师公会〔英国〕
[Ok 8l=' Association of Futures Exchange Brokers 香港期货经纪协会
e&5K]W0{ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
Dk-L4FS association of underwriters 承保人组织
\f
LBw0 assumption of control 接管
~<%cc+;` assurance 担保；保险；转易；转易书
GE A;9TU|V assurance of interest 权益的转易
vy#(|[pL{ at 19XX price 按一九ＸＸ年价格计算
n`,Q: at a discount 按赔价计算；按贴水价格计算；打折扣
A-io-P7qyj at a premium 按溢价计算；按升水价格计算
|$t0cd at call 通知付款；按通知
Cg
Sdyg@ at constant market price 按固定市价计算
-AT@M1K7% at constant price 按固定价格计算
0- UeFy at cost 按成本计算
"v1(f| a at current market price 按当时市价计算；按现时市价计算
a}K+w7VY\ at current price 按当时价格计算；按现时价格计算
9zyN8v2 at factor cost 按要素成本计算；按生产要素成本计算
.% rR at money-of-the-day price 按付款当日价格计算
^ztf:'l@C at or better 按指定或较佳价位〔买卖指令〕
?5Fj]Bk ] at par 按面值计算；平价
>D<=9G(a at sight 见票即付
rd )) H at the close 按收市盘
~^S- at the opening 按开市盘
o
FLrSmY)E attestation 见证；见证条款
l.x }I"tf at-the-money option 平价期权
A 5 X+Z attorney 受权人；受托代表人
Ic
K=E ]p attornment 新拥有人承认书
IJ8DN@w9 attributable profit 可归属利润
xgz87d/<: attributable share value 可归属股份价值
4AYc 8Z#' Auckland Stock Exchange 奥克兰证券交易所
i!3K G|V auction 拍卖
FW DuH`-5 auctioneer 拍卖商
PHvjsA%" audit 审计；核数
d_uy;-3 Audit Commission 审计署
(w eo kP! Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
j6vZ{Fx;w 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
(NdgF+'= audit review 帐目审查
Ij1 ]GZ`A( Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
e<4z) audited account 审计帐目；经审计的帐目
Nr9[Vz?$P audited annual account 经审计的周年帐目
\&5 @ yh audited balance sheet 经审计的资产负债表
x\.i `ukx auditor 核数师；核数主任；审计师
RRqMwy>% auditor's certificate 核数师证明书；审计师证明书
zD^f%p ["# auditor's report 核数师报告；审计师报告
cJEz>Z6[ Aussie bond 澳元债券
Oq,.Kz austerity budget 紧缩预算
$`{q[ { Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Hi_Al,j: Australia All Ordinaries Index 澳洲所有普通股票指数
1fW4=pF-K Australian Dollar [AUD] 澳元
8(5E<&JP Australian Options Market 澳大利亚期权市场
&&1Y"dFs Australian Securities Commission 澳洲证券事务监察委员会
#0g #W Australian Society of Certified Practising Accountants 澳洲执业会计师公会
M/a/H=J Australian Stock Exchange 澳大利亚证券交易所
MLBg_< Austrian Schilling [ATS] 奥地利先令
`u~ authentication 认证；鉴证
BG:`Fq"T authority to purchase 委托购买证；委购书
+?Jk@lE< authorization 认可；核准；授权；授权书
o
U}t 'WU authorization by direction 指示授权
K#UA M . authorization by instruction 指令授权
l 5';?>!s authorization by warrant 令状授权
J(0 =~Z[ authorization of unit trust 单位信托的认可
~,!hE&LE~ authorized agent 指定代理人
./ nYXREO| authorized capital 法定资本
90iW-"l+[ authorized clerk 出市员
5u)^FIBj authorized dealer 认可交易商
xrVZxK: ! authorized financial institution 认可财务机构
/P!X4~sTM authorized fund 认可基金
"gN* J)!x authorized fund house 获授权的基金公司；认可基金公司
mXU?+ G0 authorized institution 认可机构
Ot$cmBhw! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
P}+|`>L authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
qa$[L@h> authorized insurer 获授权保险人；获认可承保人
t7oz9fSz=? authorized investment 特准投资项目
M- Z6TL authorized person 获授权人
-{8Q= N authorized representative 获授权代表
_"!{7e`Z authorized share capital 法定股本
Fm$n@R bX automated quotation system 自动报价系统
2gL[\/s Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
^dUfTG9{ 自动交易系统〔香港期货交易所有限公司〕
ADyNNMcx automatic adjustment mechanism 自动调整机制
;;y@z[ > automatic adjustment system 自动调整系统
eW"x%|/Q7 Automatic Clearing House 自动票据交换所
0(9I\j5`TT automatic exchange rates accumulation system 自动化汇率累集系统
8 ?j&{G Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
lYZ@a4TA automatic teller machine [ATM] 自动柜员机
c ;21i;&,9 autopay 自动转帐
krr-ZiK available assets 可用资产
P96Cw~<Q? available fiscal reserve 现存财政储备
F@ _Egi available profit 可用利润
;ad9{":J#B Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
K^,&ub.L) average 平均；平均数；海损
^C:{z)"h average basic salary 平均基本薪金
UYcyk
$da average consumer expenditure 平均消费开支；一般消费开支
(Y'UvZlM%P average cost 平均成本
!8
wid& average cost of land production 增辟土地平均成本
xyS2_ Q average daily turnover 平均每日成交额
"] SJbuzh average daily wage rate 平均每日工资率
[]=FZ`4 average expenditure pattern 平均开支模式
~b>n CP8q average growth rate 平均增长率
c69U 1 average net fixed assets 固定资产平均净值
AF*ni~ average of relatives 相对价格平均数
2[8fFo> average price 平均价格
EbBv}9g average propensity to consume 平均消费倾向；一般消费倾向
U9@t?j_#X{ average propensity to save 平均储蓄倾向；一般储蓄倾向
iJCY /*C} average rate 平均率
, `[Z`SUk` average revenue 平均收入；平均收益
kH>vD = q> average stock 平均库存；平均存货
)I Y 5Y average yearly rent 平均年租
GG@I!2,_ avoidance of double taxation 避免双重课税
q(ZB. avoidance of tax 避税
