A:
'id] <<F A share Ａ股；甲类股份
| #Z+s - abatement of tax 减税；减扣免税额
sOQF_X(.x ABN AMRO Bank N.V. 荷兰银行
YC+}H3 3 above-the-line expenditure 线上项目支出；经常预算支出
cy T,tN above-the-line receipt 线上项目收入；经常预算收入
Eh/B[u7T[ ABSA Asia Limited 南非联合亚洲有限公司
`"`/_al^ absolute change 绝对数值变更
xF![3~~3[ absolute expenditure 实际开支
7DQ{#Gf#G absolute guideline figure 绝对准则数字
BV _rk^}Ur absolute interest 绝对权益
~5g2~.&* absolute order of discharge 绝对破产解除令
0~
!).f absolute profit margin 绝对利润幅度
d~ n|F| `: absolute value 实值；绝对值
Z Z|a`U absolutely vested interest 绝对既得权益
53=5xE= `D absorbed cost 已吸收成本；已分摊成本
hUN]Lm6M absorption 吸收；分摊；合并
=8:m:Y&|`G absorption rate 吸收率；摊配率；分摊率
LE#ko2#ke ACB Finance Limited 亚洲商业财务有限公司
6a$=m3ic acceptable form of reciprocity 合理的互惠条件
Hs,pY(l ^ acceptable rate 适当利率；适当汇率
6%?bl{pNn acceptance agreement 承兑协议
Z&BJ/qk
\- acceptance for honour 参加承兑
]U?)_P@} acceptor 承兑人；接受人；受票人
/<ODP6Yy; acceptor for honour 参加承兑人
GxjmHo accident insurance 意外保险
B SU%.tmI Accident Insurance Association of Hong Kong 香港意外保险公会
8ExEhB X8 accident insurance scheme 意外保险计划
3<">1] /, accident year basis 意外年度基准
@ )n xX))a accommodation 通融；贷款
=*<Cw?Gc accommodation bill 通融票据；空头票据
=qG%h5]n accommodation party 汇票代发人
cXP*?N4C f account balance 帐户余额；帐户结余
t 6m&+N account book 帐簿
`P/ 7M f account collected in advance 预收款项
|Rk9 W account current book 往来帐簿
Z{&dzc account of after-acquired property 事后取得的财产报告
3Ov? kWFO account of defaulter 拖欠帐目
tgeX~. account payable 应付帐款
!Q(x A,p account payee only [A/C payee only] 只可转帐；存入收款人帐户
j8gw]V/B: account receivable 应收帐款
+$_.${uwV account receivable report 应收帐款报表
}e[;~g\ & account statement 结单；帐单；会计财务报表
n~`1KC4 account title 帐户名称；会计科目
zb<Y YJ] accountant's report 会计师报告
OAx5 LTd Accountant's Report Rules 会计师报告规则
;QZ}$8D 6Q accounting and auditing procedure 会计与审计程序；会计与核数程序
E&js`24 & Accounting Arrangements 《会计安排》
@q8h'@sX accounting basis 会计基础
4R<bf Z43 accounting by Official Receiver 破产管理署署长呈交的帐目
y8~/EyY|^ Accounting Circular 《会计通告》
(|Zah1k&] accounting class 会计类别
e0 rh~@E accounting date 记帐日期；会计结算日期
Qy< ~{6V accounting for money 款项核算
ICq Accounting Officer 会计主任
9 *` (*>S accounting period 会计报告期；会计期
/XEt2,sI9 accounting policy 会计政策；会计方针
p@`]9tLP(K accounting practice 会计惯例
Zw4z`x 1f accounting principle 会计准则
~\ uI&S5 accounting record 会计记录
R1A| g =kF accounting report 会计报告
]dvNUD Accounting Services Branch [Treasury] 会计事务部〔库务署〕
m[l[yUw# Accounting Society of China 中国会计学会
8nKZ accounting statement 会计报表
E+'P|~>oX accounting system 会计制度；会计系统
F`C$F!GE accounting transaction 会计事项；帐务交易
Y7 q=] accounting treatment 会计处理
B}O M:0 accounting year 会计年度
_6O \*|'6 accretion 增值；添加
`Ckx~'1M: accrual 应计项目；应累算数目
e$
pXnMx7 accrual basis 应计制；权责发生制
Ep
} {m<8c accrual basis accounting 应计制会计；权责发生制会计
ON r}{T%@/ accrue 应累算；应计
Xo, }S\wcn accrued benefit 应累算利益
#H8% BZy V accrued charges 应计费用
Ih RWa|{I accrued cumulative preference share dividend 应累算的累积优先股股息
I;u1mywd accrued expenses 应累算费用
<.d^jgG(j accrued interest payable 应付利息；应计未付利息
IZw> !KYG accrued interest receivable 应收利息；应计未收利息
9| ('* accrued right 累算权益
wgETL|3- accruing profit 应累算的利润
"~:AsZ"7 accumulated fiscal reserve 累积财政储备
o= %pR| accumulated profit 累积利润；滚存溢利
uC2-T5n' accumulated reserve 累积储备
108cf~2& accumulation of surplus income 累积收益盈余
Qf=+%-$Y acquired assets 既得资产
on0MhW acquisition 收购；购置；取得
^*-6PV# Z acquisition cost 购置成本
6!& DH#M acquisition expenses 购置费用
r:xbs0
7 acquisition of 100% interest 收购全部股权
cJ ^:b4j acquisition of control 取得控制权
PP 1?UT=] acquisition of fixed assets 购置固定资产
* |dz.Tr acquisition of shell “买壳”
>^o dV
;^ acquisition price 收购价
=uG}pgh0 act of God 天灾
0 UbY0sYo acting partner 执事合伙人
p]lZ4#3 active market 买卖活跃的市场；交投畅旺的市场；旺市
o$Jop"To active partner 积极参与的合伙人
;kE|Vx active trading 交投活跃
Of@ LEEh6 actual circulation 实际流通
\x( ILk|'c actual cost 实际成本
T l/!Dn actual expenditure 实际开支；实际支出
()\=(n!J actual income 实际入息；实际收入；实际收益
I=;.o> actual market 现货市场
8gI f actual price 现货价；实际价格
f$2DV:wuC actual profit 实际利润
r9\ 7I7z actual quotation 实盘；实际价位；实际报价
GE S_|[Q actual year basis 按实际年度计算
IGKtugU% actuals 实货
D~^P}_ e. actuarial investigation 精算调查
,JU3 w actuarial principle 精算原则
Q"(*SA+-| actuarial report 精算师报告
QGq8r> Actuarial Society of Hong Kong 香港精算学会
<F%c"Rkh actuarial valuation 精算师估值
t 5M"M{V actuary 精算师
s+fjQo4 ad referendum agreement 暂定协议；有待覆核的协定
Kn#CIFbBN ad valorem duty 从价税；按值征税
C2a2K={ ad valorem duty system 从价税制
Fk4 T>8q2; ad valorem fee 从价费
WL#E%6p[ ad valorem tariff 从价关税
!:^?GN #~x additional allowance 额外免税额
lL<LJ
:L additional amount for unexpired risk 未过期风险的额外款额
kM JA#{ < additional assessable profit 补加应评税利润
\OlB (%E7 additional assessment 补加评税
9CNeMoA$p: additional commitment 额外承担
jl)7Jd additional commitment vote 额外承担拨款
=^5, ua6 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{0Jpf[.f additional dependent parent allowance 供养父母额外免税额
,qz:( Nr additional provision 额外拨款
R5b!Ao additional stamp duty 附加印花税
L \%zNPLS additional tax 补加税罚款；补加税款
wRj||yay#- Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
N"zg)MsX adjudged bankrupt 被裁定破产
EvJ<X,B o adjudicated bankrupt 裁定破产人
0e,U&B<W adjudication fee 裁定费；评定印花税额手续费；评估契据费
Acl?w }Y adjudication of bankruptcy 裁定破产；宣告破产
r:~ q { adjudication of insolvency 裁定无力偿还债务
+U^H`\EUr adjusted actual 经调整的实数；调整后的实数
c|2+J :}p adjusted current assets 经调整的流动资产；调整后的流动资产
^VOA69n>$ adjusted figure 经调整的数字；调整后的数额
tbm/gOBw adjusted liabilities 经调整的负债；调整后的负债
YLU.]UC adjusted loss 经调整的亏损；调整后的亏损
*~%QXNn ` 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
:|z.F+-/ adjusted profit 经调整的利润；调整后的利润
=cwdl7N&I adjusted surplus 经调整的盈余额；调整后的盈余额
]fdxpq z adjusted value 经调整的价值；调整后的价值
25H=RTw adjustment 调整；修订；理算〔保险〕
7W]0bJK+E adjustment centre 调剂中心
tZz *O% adjustment lag 调整过程的时间差距；调整时差
Sdr,q9+__ adjustment mechanism 调整机制
e&\+o}S adjustment of loss 亏损调整
VEG p!~D adjustment process 调整过程；调整程序
W2T-TI,>PC adjustment range 调整幅度
pl.x_E,HP administered exchange rate 受管制汇率
PFSh_9. q Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
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*x G& administration expenses 行政费用
8iwH^+h~ administration fee 手续费；行政费
n5 z";:p administration in bankruptcy 破产管理
Ja [7/ administration order 遗产管理令
=c34MY(#X administrator 管理人；遗产管理人
mJYG k_ua administrator of the estate 遗产管理人
$MYAYj9r) admission of debt 债项承认书
0qSf7"3f admission of proof 接纳债权证明
\T:*tg U advance 放贷款项；垫付款项；预支款项；预付款项
<KEVA?0> advance account 暂支帐目；预付款帐户
1Pp2wpD4iC advance compensation 预付补偿金
?#obNQ"u] advance from shareholder 股东垫款
f p A%:V advance pending reimbursement 预支以待日后付还
o
@(.4+2m advanced economy 先进经济体系
m.b}A'GT advancement 预付；预付财产
szw|`S>o advances warrant 垫款令
ph~ d%/^jI advancing 贷出
3DX@ggE2 adverse balance 逆差
oHR@*2b adverse exchange 逆汇
#DkdFy
%` advertisement addressed to shareholders 在报章刊登的致股东通告
LKsK!X advice for collection 托收通知书
mrGfu:r advice of drawing 提款通知书；汇票通知书
>MLP mER advice of payment 付款通知
h {/lW#[ Advisory Committee [Securities and Futures Commission]
ur|
vh5 谘询委员会〔证券及期货事务监察委员会〕
2SRmh!hr Advisory Committee on Diversification 经济多元化谘询委员会
r-'CB affidavit 誓章；遗产申报誓章
Xwz'h;Ks_ affidavit of no receipt 述明无收款的誓章
QnH;+k
ln affiliate 联号；联营公司；附属公司
0wpGIT!2 affiliated company 附属公司；联号；联营公司
o56UlN affirmation [estate duty] 非宗教式宣誓〔遗产税〕
iu.$P-s affordability 负担能力
Z k<Y+! African Development Bank [AfDB] 非洲开发银行
8k9q@FSln after-acquired property 事后取得的财产
0 ~^l* after-hours dealing 市后交易
]uZaj?%J< after-tax profit 税后盈利；税后利润；税后溢利
Dk#4 ^`qp1 agency agreement 代理协议
K]H [A, agency expenses 代理机构的开支
m;oCi }fL agency fee 代理费
=DsFR9IB Agency Law 《代理法》
ohlCuH 3 agent 代理人；承销人
xDO1gnH% agent of company 公司代理人
i@o'Fc agent's fee 代理人费；经纪费
B.F~/PET aggregate 总计；总数；总体数字
V: P aggregate amount 总款额；总额
]r@Cmw C aggregate assets and liabilities 总体资产与负债
Dwbt^{N ^ aggregate at constant price 按固定价格计算的总体数字
/kc @ELl
aggregate demand 总需求
fb_q2p}
G aggregate gross position 总持仓量
FC
q&- aggregate limit 总限额
BRF4 p: aggregate of salaries tax 合计薪俸税
9}<iS w[ aggregate performance 总体表现；总体业绩
W+'f|J= aggregate supply 总体供应
eQ80Kf~ aggregate surplus 总盈余
! vGJ 7 aggregate total 整体总额
wfq}N K; aggregate value 总值；合计价值
/= g U aggregated basis 合计基准
x v 9 G% aggregated net chargeable income 合计应课税入息实额
w1:%P36H aggregation 合并计算；合计；总和
j%ux,0Y aggregation of incomes of husband and wife 夫妇入息合并计算
8<_dNt'91 aggregation of property 财产的总和
L5n /eg:Q agio 差价；贴水
( yv)zg9 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》
Ji e=/:& Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
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k3IvAXu 《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 Xm}THI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
q !whWA 《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》
Xp?W oC N Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
m* rw?nLZ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5.U4P< q S agreement for a settlement 授产协议
Mp _SL^g| agreement for assignment 转让协议
^wW{7Uq> agreement for sale 售卖协议；买卖协议
kPezR:
31 agreement for sale and purchase 买卖协议
fK; I0J agreement for the payment of interest 支付利息协议
7z9[\]tt agreement for the repayment of money 还款协议
V\P
.uOI agreement of reinsurance 再保险协议
;
-,VJCPi Agricultural Bank of China 中国农业银行
}c ,: uN air passenger departure tax 飞机乘客离境税
3bZ:*6W.6 Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
:IRQouTf:, airport tax 机场税
TLT6z[ alcohol duty 酒精税
~4=XYYcka alienation 让与；让渡；转让
ZL+46fj alimony 生活费；赡养费
t`G<}t All Ordinaries Index [AOI] 所有普通股指数
sHm :G_ all risks 全险；综合险
CW'<N h All Sales Record for Stock Market 《股票市场成交报告》
|l67 3FcJ Allied Capital Resources Limited 新联财务有限公司
JK^pb0ih all-items index [Consumer Price Index] 总指数〔消费物价指数〕
JTdcL mL allocation letter 拨款信件
m?O"LGBB = allocation of fund 分配款项；预留款项
x%OJ3Qjj= allocation of profit 利润分配；溢利分配
41 #YtZ allocation warrant 拨款令
?a{>QyL allotment 分配；配股
4\iy{1{E,C allotment notice 股份配售通知；配股通知
a
@i?E0Fr allotment of shares 股份分配
Bs';!,= allowable 可获宽免；免税的
.Dt.7 G allowable business loss 可扣除的营业亏损
=0_((eXwf allowable expenses 可扣税的支出
l( uV@_3 allowance 免税额；津贴；备抵；准备金
z18<r j allowance for debts 债项的免税额
sV-UY!
allowance for depreciation by wear and tear 耗损折旧免税额
!WNO!S0/ j allowance for funeral expenses 殡殓费的免税额
w(UZmZb} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
oG'
'my#3 allowance for repairs and outgoings 修葺及支出方面的免税额
n~'cKy )m allowance to debtor 给债务人的津贴
$x;(C[ alteration of capital 资本更改
&O|qx~( alternate trustee 候补受托人
1pZ[r M'} amalgamation 合并
qd@F b* ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
n$E'+ kox ambit of charges 征税范围；收费范围
17S<6j#H5 amended valuation 经修订的估值
WlRaD%Q American Commodities Exchange 美国商品交易所
#(1R:z\: American Express Bank Limited 美国运通银行
6;p"xC- American Stock Exchange 美国证券交易所
*#c^.4$' amortization 摊销
cW?~]E' < amount due from banks 存放银行同业的款项
Qo])A6$IU amount due from banks abroad 存放海外银行同业的款项
'$Fu3%ft amount due from holding companies 控股公司欠款
:Nl.< 6+ amount due from local banks 存放本港银行同业的款项
, N@N4<C] amount due to banks 银行同业的存款
ldNWdz amount due to banks abroad 海外银行同业的存款
;`rz ]7,* amount due to holding companies 控股公司存款
jGFDj"Y amount due to local banks 本港银行同业的存款
XE?,)8 amount due to outport banks 外埠银行同业的存款
;-d2~1$ amount for note issue 发行纸币的款额
z.0!FUd amount of bond 担保契据的款额
>IEc4 amount of consideration 代价款额
!Tu 4V\^~A amount of contribution 供款数额
'OvyQ/T
amount of indebtedness 负债款额
^/"2s}+ amount of principal of the loan 贷款本金额
3TF'[(K= amount of rates chargeable 应征差饷数额
KK41I 8Mw amount of share capital 股本额
L ]QBh\ amount of sums assured 承保款额
-14~f)%NQ* amount of variation 变动幅度
mm BZ}V+&= amount of vote 拨款数额
{z*`*
O@ amount payable 应付款额
#b+>O+v x8 amount receivable 应收款额
E9#.!re|^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
MVZ9x% analysis 分析
K?X
6@u|h ancillary risk 附属风险
U?(+ {4l annual account 周年帐目；周年帐目报表；年度决算；年结
02mu%|" annual accounting date 年结日期
B+2Jea,N annual allowance 每年免税额；年积金；年度津贴；年津
C.Re*;EI, annual balance 年度余额
a 8.Xy])! annual disposable income 每年可动用收入
D}L 4uz? annual estimates 周年预算
\!!1 o+#1j annual fee 年费
0;:AT|U/d annual general meeting 周年大会
2hF j+Ay annual growth rate 年增率；每年增长率
/V
f L( annual long-term supplement 长期个案每年补助金
;BjJ<?^{ annual pensionable emolument 可供计算退休金的年薪
[eZ'h8 annual report 年报
@W\ H%VR Annual Report on the Consumer Price Index 《消费物价指数年报》
&T[BS; annual return 周年报表；周年申报表；每年报税表格
15wwu} X Annual Return Rules 《周年报表规则》
x qLIs:* annual review of consumer prices 每年消费物价回顾
TDY =! annual roll-forward basis 逐年延展方式
]R6Z(^XT,E annual salary 年薪
m_,j)A% annual statement 年度报表；年度决算表
9<6Hs3|.! 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
A:Y W Xcg annuitant 年金受益人
Ng+Ge5C9 annuity 年金
VIg=| Oe), annuity contract 年金合约
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/VRlLU annuity on human life 人寿年金
+ e( (! antecedent debt 先前的债项
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f+hB ante-dated cheque 倒填日期支票
=*Y=u6 ? anticipated expenditure 预期开支
~R\U1XXyUY anticipated net profit 预期纯利
4!0n M|~ anticipated revenue 预期收入
q .69< Rs anti-inflation measure 反通货膨胀措施
? &se]\ anti-inflationary stance 反通货膨胀立场
KSy. apparent deficit 表面赤字
Eumdv#Qg apparent financial solvency 表面偿债能力
DY!mq91
apparent partner 表面合伙人
[nG[@)G~0M application for personal assessment 个人入息课税申请书
$-;x8O]u application of fund 资金应用
A3mS Sc6 application to release as liquidator and to destruct the books of accounts and documents
\X0wr%I 申请免除清盘人职务及毁灭帐簿与文件
b%M|R%)] appointed actuary 委任精算师
oLz9mqp2% appointed auditor 委任核数师；委任审计师
}*R.>jQ+Y appointed trustee 委任的受托人
v9+1[Y"; appointer 委任人
$,#,yl ol apportioned pro rata 按比例分摊
~#V1Gunq apportionment 分配；分摊
BRG TCR Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
iMXK_O% apportionment formula 分摊方程式
SM8m\c apportionment of estate duty 遗产税的分摊
IX
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qD/FxR-! appreciable growth 可观增长
X]A bBzy appreciable impact 显着影响
} P/
x@N appreciable increase 可观增长
"Go)t + - appreciation 增值；升值
R22P
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U&<w{cuA appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}doJ= lc appreciation tax 增值税
?ne!LDlE| appropriation 拨款；拨用；拨付
wO3K2I]>0 appropriation account 拨款帐目
Mv^ G%zg2 Appropriation Bill 拨款法案
?jRyw(Q appropriation-in-aid system 补助拨款办法
V0'_PR@; approved assets 核准资产
&yQM 8J~ approved basket stock 认可一篮子证券
1$a dX approved budget 核准预算
+)7Yqh#$ approved charitable donation 认可慈善捐款
7{:g|dX approved charitable institution 认可慈善机构
5N4[hQrVJ approved currency 核准货币；认可货币
B^sHFc""V approved estimates 核准预算
Zfn390 _ approved estimates of expenditure 核准开支预算
gC}D0l[ approved overseas insurer 核准海外保险人
'P5|[du+ approved overseas trust company 核准海外信托公司
kFF)6z:2 approved pooled investment fund 核准汇集投资基金
W_z?t ; approved provident fund scheme 认可公积金计划
A1nE p0%Y approved provision 核准拨款
M/^k ita approved redeemable share 核准可赎回股份
sT" h)I)]* approved regional stock 认可地区性证券
{ei,>5K approved retirement scheme 认可退休金计划
C>*]a(5k approved subordinated loan 核准附属贷款
(Jb[_d* arbitrage 套戥；套汇；套利
8ncgTCH: arbitrageur 套戥者；套汇者
t?R=a- ZI arbitrary amount 临时款项
*^5. .0du arrangement 措施；安排；协定
%Jc>joU arrears 欠款
x#s=eeP1 arrears of pay 欠付薪酬
VIjsz4 2 C arrears of revenue 逾期未收税款；逾期未收的帐项
M`kR2NCi articles of association 组织章程；组织细则；组织章程细则
sCF7K=a Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
xr \wOQ*` ascertainment of profit 确定利润
@YfCS8
eH "Asia Clear" “亚洲结算系统”
=#c?g Wb56 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
34P5[j!h Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!^*I?9P Asian Development Fund [ADF] 亚洲发展基金
<r{ )*]#l Asian dollar bond 亚洲美元债券
Y8yRQ z u Asian dollar market 亚洲美元市场
!.ot&EbE Asian dollar rate 亚洲美元利率
2 !^[x~t Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
`X7ns? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
M1f ^Lx asked price 沽盘；喊价；索价；卖方报价
StuDtY assessable income 应评税入息
\PB ~ 6 assessable loss 应评税亏损
uY;2tZldf= assessable profit 应评税利润
{%;Kk C8=R assessable value 应评税值
jW-j+ WGSM assessed profit 估定利润
(SlrV8; assessed value 经评估价值
$&|*v1rH assessment 评税；评定；估价；评税单
{ !C ';^ assessment number 评税编号；估价编号
boR&'y X assessment of additional tax 补加税评税
tT;=l[7% assessment of performance 业绩评估；实绩评价
p 8q9:Tz Assessor 评税主任
$ N#f)8v asset price bubbles 资产价格泡沫
' 1aU0< asset-backed securities 具资产保证的证券
f uxBoB assets accretion 资产增值
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assets and liabilities 资产与负债
LF~=,S assets betterment statement 资产递增表；资产改进表
O/(qi8En assets lending 实物放款；有抵押贷款
w*Gv#B9G assets of the company passing on the death 死者去世时转移的公司资产
$I7/FZP assets pledged as security for liabilities 用作负债抵押的资产
3 T3p[q4 assets portfolio 资产投资组合
YJ`[$0mam assets price 资产价格
wZECG-jr/ assets quality 资产质素
S)0bu(a`Z, assets realization 资产变现
t;@VsQ8 assets refinancing arrangement 资产再集资安排
Y@S?0 assets securitization 资产证券化
/WVnyz0 assets situated outside Hong Kong 在香港以外地方的资产
| W B<yA1 assets stripping 削减资产；拆卖资产
<M1XG7_I assets value 资产值
g& *pk5V> assignee 承让人
X]Emz" assignment 转让；转让书；转让契
3?vasL assignment of interest 权益转让
QJ
ueU%| assignment of letters patent and trade mark 专利证书及商标转让
cmIAWFj-)e assignment of property 物业转让；物业转让书
Hiz e
m! assignment right 转让权
7FVu [Qu assignor 转让人
J(\"\ Z associate 有联系的人；有关连人士；相联者；合伙人；联系人
"b!QE2bRO Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Lj$yGd K< associate member 附属会员
@awaN associated body corporate 相联法人团体
_|ucC$* associated company 相联公司；联属公司
WRJ+l_81 associated corporation 相联法团
?zKVXK7}0 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
nzTzc5
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w49Wl>M Association of Futures Exchange Brokers 香港期货经纪协会
8E /]k\ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
SrN;S kS association of underwriters 承保人组织
Es kh=xA { assumption of control 接管
ZpHT2-baVe assurance 担保；保险；转易；转易书
G^F4 c{3c~ assurance of interest 权益的转易
FhZ&^. : at 19XX price 按一九ＸＸ年价格计算
W9?Yz l at a discount 按赔价计算；按贴水价格计算；打折扣
<4y1[/S at a premium 按溢价计算；按升水价格计算
-0Q:0wU
at call 通知付款；按通知
NBR6$n at constant market price 按固定市价计算
7 ; C9V` at constant price 按固定价格计算
h ltH{4 at cost 按成本计算
Lrz>0_ Q at current market price 按当时市价计算；按现时市价计算
!b*lL#s,Y at current price 按当时价格计算；按现时价格计算
ctOC. at factor cost 按要素成本计算；按生产要素成本计算
!UD62yw~ at money-of-the-day price 按付款当日价格计算
:rb<mg[ at or better 按指定或较佳价位〔买卖指令〕
P sD+? at par 按面值计算；平价
)@3ce' at sight 见票即付
QJ o ) at the close 按收市盘
X u$xO( at the opening 按开市盘
#Xri%&~ attestation 见证；见证条款
ke~O+] at-the-money option 平价期权
_y)#N< attorney 受权人；受托代表人
J[ UL
f7: attornment 新拥有人承认书
y'Xg" attributable profit 可归属利润
+7o3TA]- attributable share value 可归属股份价值
w?.0r6j Auckland Stock Exchange 奥克兰证券交易所
kRskeMr:Rd auction 拍卖
qqSk*oH~ auctioneer 拍卖商
T IPb ] audit 审计；核数
ASAz<H$ Audit Commission 审计署
Q/iaxY# Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(^eSm]< 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〕
!xMyk>%2 audit review 帐目审查
I?"cEp Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
_{,e-_hYM audited account 审计帐目；经审计的帐目
MyuFZ7Q4$ audited annual account 经审计的周年帐目
: gb7Py'C audited balance sheet 经审计的资产负债表
@5zL4n@w auditor 核数师；核数主任；审计师
r,i^-jv; auditor's certificate 核数师证明书；审计师证明书
tCK%vd% auditor's report 核数师报告；审计师报告
WB5[! Aussie bond 澳元债券
pr/yDG ia austerity budget 紧缩预算
Iq_cs
' Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
$dci?7q Australia All Ordinaries Index 澳洲所有普通股票指数
#:{PAt Australian Dollar [AUD] 澳元
B{QY-F~ Australian Options Market 澳大利亚期权市场
E/LR(d_ Australian Securities Commission 澳洲证券事务监察委员会
1b d(JL Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ro6peUL*2` Australian Stock Exchange 澳大利亚证券交易所
uKh),@JV Austrian Schilling [ATS] 奥地利先令
%\[LM$f{z authentication 认证；鉴证
R |8)iW^ authority to purchase 委托购买证；委购书
Hbx=vLQ 6 authorization 认可；核准；授权；授权书
b}o^ ?NtA authorization by direction 指示授权
Yv9(8 authorization by instruction 指令授权
1d|+7 authorization by warrant 令状授权
1I KDp]SN authorization of unit trust 单位信托的认可
A;w,m{9< authorized agent 指定代理人
'HkV_d[li authorized capital 法定资本
X'ryfa1| authorized clerk 出市员
2#ha Icm" authorized dealer 认可交易商
rayC1# f authorized financial institution 认可财务机构
}9>W41 authorized fund 认可基金
9pStArF?F0 authorized fund house 获授权的基金公司；认可基金公司
=4/lJm`` authorized institution 认可机构
>m T2g authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
>! wX% QHH authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
&K )c*' l authorized insurer 获授权保险人；获认可承保人
{ Rjj authorized investment 特准投资项目
[1d lV/ authorized person 获授权人
RMmDcvM"k authorized representative 获授权代表
#
o)a`,f authorized share capital 法定股本
N4}/n automated quotation system 自动报价系统
Z|uUE Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
\8=>l?P 自动交易系统〔香港期货交易所有限公司〕
?^2(|t9KU automatic adjustment mechanism 自动调整机制
n'1pNL: automatic adjustment system 自动调整系统
28LjQ! Automatic Clearing House 自动票据交换所
@1gX> ! automatic exchange rates accumulation system 自动化汇率累集系统
D +N{'d?+ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
C P'?Om2 automatic teller machine [ATM] 自动柜员机
-O\!IXG^ autopay 自动转帐
?H0 #{!s available assets 可用资产
`K~300-hOb available fiscal reserve 现存财政储备
m /JpYv~ available profit 可用利润
7:R8QS9 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
PE|_V average 平均；平均数；海损
$dgY#ST% average basic salary 平均基本薪金
STL_#|[RM average consumer expenditure 平均消费开支；一般消费开支
t@ >Uc`% average cost 平均成本
i(2s"Uww, average cost of land production 增辟土地平均成本
QK% { \qu average daily turnover 平均每日成交额
UOZ"#cQ average daily wage rate 平均每日工资率
=\ iV=1iB average expenditure pattern 平均开支模式
SQ]&nDd average growth rate 平均增长率
&o=
#P2Qd average net fixed assets 固定资产平均净值
G 2+A`\] average of relatives 相对价格平均数
V"#ie
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*ELbz}Q average propensity to consume 平均消费倾向；一般消费倾向
fl!8 \4 average propensity to save 平均储蓄倾向；一般储蓄倾向
dG'aJQw average rate 平均率
D?)9 1 P/R average revenue 平均收入；平均收益
HO/Ij average stock 平均库存；平均存货
GP<A v1 average yearly rent 平均年租
p}.L ]Y avoidance of double taxation 避免双重课税
Nj5Mc>_ avoidance of tax 避税
