A:
1[- `*Ph A share Ａ股；甲类股份
muKu@nshL abatement of tax 减税；减扣免税额
'Zq t~5=5 ABN AMRO Bank N.V. 荷兰银行
yN06` = above-the-line expenditure 线上项目支出；经常预算支出
n8D'fvY above-the-line receipt 线上项目收入；经常预算收入
a.ijc>K ABSA Asia Limited 南非联合亚洲有限公司
;" ;>7k/} absolute change 绝对数值变更
j)Z0K$z= absolute expenditure 实际开支
\g v-2., absolute guideline figure 绝对准则数字
)Lk2tvr absolute interest 绝对权益
Bx.hFEL absolute order of discharge 绝对破产解除令
dKL9}:oUa absolute profit margin 绝对利润幅度
z80*Y lx absolute value 实值；绝对值
/q/^B> ] absolutely vested interest 绝对既得权益
Oi{J} 2U absorbed cost 已吸收成本；已分摊成本
K7/&~;ZwT absorption 吸收；分摊；合并
P2U4,?_e absorption rate 吸收率；摊配率；分摊率
?}EWfsA ACB Finance Limited 亚洲商业财务有限公司
S& ;)F|-q acceptable form of reciprocity 合理的互惠条件
m}2hIhD9 acceptable rate 适当利率；适当汇率
"chf \ -!$ acceptance agreement 承兑协议
^ x_.3E3Q acceptance for honour 参加承兑
Z&h :3; acceptor 承兑人；接受人；受票人
g;:3I\ L acceptor for honour 参加承兑人
G/ w@2lYx accident insurance 意外保险
OT"j V Accident Insurance Association of Hong Kong 香港意外保险公会
B%o%%A8*g accident insurance scheme 意外保险计划
=PnNett}a accident year basis 意外年度基准
!~ j9Oc^ accommodation 通融；贷款
)]Sf|@K] accommodation bill 通融票据；空头票据
PTTUI
accommodation party 汇票代发人
]{I >HA5 [ account balance 帐户余额；帐户结余
y{XNB}E account book 帐簿
*$/Go 8t4u account collected in advance 预收款项
$jBi~QqOf account current book 往来帐簿
{xP-p"?p account of after-acquired property 事后取得的财产报告
*Tmqs@L account of defaulter 拖欠帐目
gLx?0eBBA account payable 应付帐款
T>&dPVmG, account payee only [A/C payee only] 只可转帐；存入收款人帐户
u !fZ>kS account receivable 应收帐款
6.a>7-K}% account receivable report 应收帐款报表
- 8jlh account statement 结单；帐单；会计财务报表
VRHS 4 account title 帐户名称；会计科目
x_l8&RIB* accountant's report 会计师报告
nppSrj? Accountant's Report Rules 会计师报告规则
Svs&?B\}{6 accounting and auditing procedure 会计与审计程序；会计与核数程序
A}3E)Qo=G Accounting Arrangements 《会计安排》
+LF= oM< accounting basis 会计基础
]n$ v ^ accounting by Official Receiver 破产管理署署长呈交的帐目
5cl^:Ua Accounting Circular 《会计通告》
h-o;vC9fC accounting class 会计类别
e"Z,!Q^-L accounting date 记帐日期；会计结算日期
b'xBPTN accounting for money 款项核算
. R S Accounting Officer 会计主任
[T,Df& accounting period 会计报告期；会计期
$0]5b{i] accounting policy 会计政策；会计方针
9N|JI3*41 accounting practice 会计惯例
9yLPh/!Ob accounting principle 会计准则
s,D GFK accounting record 会计记录
H/*i-%]v+( accounting report 会计报告
=Hj3o_g- Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-ilhC Y@M Accounting Society of China 中国会计学会
vJW`aN1<I3 accounting statement 会计报表
7mb5z/N accounting system 会计制度；会计系统
4&6cDig7*2 accounting transaction 会计事项；帐务交易
P)ne^ _
accounting treatment 会计处理
-'i[/{ accounting year 会计年度
h[ C XH" accretion 增值；添加
Aiqb*v$ accrual 应计项目；应累算数目
M 2.*]AL accrual basis 应计制；权责发生制
=E~_F >SD accrual basis accounting 应计制会计；权责发生制会计
*6v5JH&K accrue 应累算；应计
cc"<H}g>` accrued benefit 应累算利益
aQso<oK accrued charges 应计费用
q@4Cw&AI+ accrued cumulative preference share dividend 应累算的累积优先股股息
gUp9yV accrued expenses 应累算费用
9 I&[6} accrued interest payable 应付利息；应计未付利息
wOH 3[SKo accrued interest receivable 应收利息；应计未收利息
/&!o]fU1 C accrued right 累算权益
TNcMr bWA accruing profit 应累算的利润
9s*UJIL accumulated fiscal reserve 累积财政储备
I."s&]FZ accumulated profit 累积利润；滚存溢利
y cWY. HD accumulated reserve 累积储备
u# -> ? accumulation of surplus income 累积收益盈余
q z!^<
M acquired assets 既得资产
C{6m?6 acquisition 收购；购置；取得
swhtlc@@ acquisition cost 购置成本
CT|H1Ry2T acquisition expenses 购置费用
!Z; Nv acquisition of 100% interest 收购全部股权
x+1-^XvK acquisition of control 取得控制权
LC0-O1 acquisition of fixed assets 购置固定资产
@*$"6!3s5 acquisition of shell “买壳”
7 S %`]M4; acquisition price 收购价
% <h2^H\O act of God 天灾
V. o*`V acting partner 执事合伙人
ldG$hk' active market 买卖活跃的市场；交投畅旺的市场；旺市
w *o _s active partner 积极参与的合伙人
**ls 4CE< active trading 交投活跃
zXd#kw; actual circulation 实际流通
YIYuqtnSJ actual cost 实际成本
>EgMtZ88.< actual expenditure 实际开支；实际支出
u5,vchZ actual income 实际入息；实际收入；实际收益
d-]!aFj|U actual market 现货市场
b_@bS<wsF} actual price 现货价；实际价格
F< ,"{L actual profit 实际利润
t 9_&n.z actual quotation 实盘；实际价位；实际报价
C Y)[{r actual year basis 按实际年度计算
fl*49-d actuals 实货
Ba
n^wX actuarial investigation 精算调查
=1mIk0H` actuarial principle 精算原则
3LVL5y7| actuarial report 精算师报告
&2W`dEv]? Actuarial Society of Hong Kong 香港精算学会
}BCxAwD4 actuarial valuation 精算师估值
n$"B F\eM actuary 精算师
y<y9'tx ad referendum agreement 暂定协议；有待覆核的协定
_Aw-{HE' ad valorem duty 从价税；按值征税
j9= )^? ad valorem duty system 从价税制
v)'Uoe"R% ad valorem fee 从价费
ay28%[Q b4 ad valorem tariff 从价关税
JOki4N additional allowance 额外免税额
a & 6-QVk additional amount for unexpired risk 未过期风险的额外款额
I>>X-} additional assessable profit 补加应评税利润
qPCI@5n3T? additional assessment 补加评税
az Oib=3fz additional commitment 额外承担
V#+J4 additional commitment vote 额外承担拨款
f:9qId
;/M additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
L!2Ef4,wAz additional dependent parent allowance 供养父母额外免税额
\(1WLP$2U additional provision 额外拨款
cty additional stamp duty 附加印花税
dwm>! h additional tax 补加税罚款；补加税款
x2g=% K= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
NbUibx J adjudged bankrupt 被裁定破产
eZ(o _ adjudicated bankrupt 裁定破产人
]T>YYz
adjudication fee 裁定费；评定印花税额手续费；评估契据费
r / L adjudication of bankruptcy 裁定破产；宣告破产
l{_1`rC' adjudication of insolvency 裁定无力偿还债务
OEHw% adjusted actual 经调整的实数；调整后的实数
PMiG:b M adjusted current assets 经调整的流动资产；调整后的流动资产
sAP YQ adjusted figure 经调整的数字；调整后的数额
e?dR'*- z adjusted liabilities 经调整的负债；调整后的负债
6Kd,( DI adjusted loss 经调整的亏损；调整后的亏损
"o<&3c4 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
&s&Ha{(!w adjusted profit 经调整的利润；调整后的利润
SS-7y:6y> adjusted surplus 经调整的盈余额；调整后的盈余额
iP?=5j=4 adjusted value 经调整的价值；调整后的价值
p2 m`p T adjustment 调整；修订；理算〔保险〕
Wt! NLlN8 adjustment centre 调剂中心
it= ir9 adjustment lag 调整过程的时间差距；调整时差
o31pF adjustment mechanism 调整机制
wpm $?X adjustment of loss 亏损调整
<U""CAE adjustment process 调整过程；调整程序
pKk{Q0Rt adjustment range 调整幅度
Dn;$4Dak( administered exchange rate 受管制汇率
y Xi$w.gr Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
6 ;}F Z administration expenses 行政费用
U6_GEBz~y administration fee 手续费；行政费
A#w*r-P administration in bankruptcy 破产管理
` V Rt{p administration order 遗产管理令
R6G%_,p$7 administrator 管理人；遗产管理人
luO4ap]* administrator of the estate 遗产管理人
/f,*| admission of debt 债项承认书
qBWt(jY admission of proof 接纳债权证明
b#_ u.vP advance 放贷款项；垫付款项；预支款项；预付款项
+*$@ K'VL advance account 暂支帐目；预付款帐户
m?<5-"hz advance compensation 预付补偿金
8x<; AL|` advance from shareholder 股东垫款
</7?puVR advance pending reimbursement 预支以待日后付还
4B@L<Rl{\ advanced economy 先进经济体系
q,_ 1?A) advancement 预付；预付财产
mybjcsV4
advances warrant 垫款令
:8Jn?E (36 advancing 贷出
e/ V8lo adverse balance 逆差
%%k`+nK~ adverse exchange 逆汇
P 4jg]g advertisement addressed to shareholders 在报章刊登的致股东通告
4 O~zkg advice for collection 托收通知书
wLH[rwPr advice of drawing 提款通知书；汇票通知书
n$(_ (& advice of payment 付款通知
O8WLulo Advisory Committee [Securities and Futures Commission]
nHmi%R7k 谘询委员会〔证券及期货事务监察委员会〕
ZG)%vB2c Advisory Committee on Diversification 经济多元化谘询委员会
%NfbgJcL_ affidavit 誓章；遗产申报誓章
swT/
tesj affidavit of no receipt 述明无收款的誓章
1\ BQq affiliate 联号；联营公司；附属公司
0%<x>O affiliated company 附属公司；联号；联营公司
` Ui|T affirmation [estate duty] 非宗教式宣誓〔遗产税〕
{afR?3GK affordability 负担能力
Qxh 1I?h African Development Bank [AfDB] 非洲开发银行
=lqGt.x after-acquired property 事后取得的财产
j`kw2 ( after-hours dealing 市后交易
X{b qG]j after-tax profit 税后盈利；税后利润；税后溢利
0 6S-3bis agency agreement 代理协议
N6_<[` agency expenses 代理机构的开支
A!j6JY.w agency fee 代理费
I^fKZ^]8P Agency Law 《代理法》
QBfsdu<@^ agent 代理人；承销人
'Ijjk`d&c
agent of company 公司代理人
! &OybjQ agent's fee 代理人费；经纪费
dD0: K3@ aggregate 总计；总数；总体数字
~T<o?98 aggregate amount 总款额；总额
y% x2 aggregate assets and liabilities 总体资产与负债
^3
'7 aggregate at constant price 按固定价格计算的总体数字
q!+m,
!M aggregate demand 总需求
t9B]V aggregate gross position 总持仓量
U.HeIJ# aggregate limit 总限额
! FVXNl aggregate of salaries tax 合计薪俸税
!`%3?}mv, aggregate performance 总体表现；总体业绩
VXtW{*{" aggregate supply 总体供应
C~dD'Tq] aggregate surplus 总盈余
i@}/KT aggregate total 整体总额
5%n aggregate value 总值；合计价值
W{2(f b aggregated basis 合计基准
Q>}*l|Ci aggregated net chargeable income 合计应课税入息实额
I`e |[k2 aggregation 合并计算；合计；总和
J 4E G aggregation of incomes of husband and wife 夫妇入息合并计算
3<nd;@:- aggregation of property 财产的总和
%}asw/WiUa agio 差价；贴水
{qHf%y&[ Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
&jHnM^nQ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
F&om^ G'U 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Jr4^@]78o< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
HO(9 )sK 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
U^$o< 2 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
*@2?_b}A
^ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
m# ]VdO'f agreement for a settlement 授产协议
`:XrpD agreement for assignment 转让协议
sA u ;i agreement for sale 售卖协议；买卖协议
Vg)] F+E agreement for sale and purchase 买卖协议
J `8bh~ 7 agreement for the payment of interest 支付利息协议
vpGeG agreement for the repayment of money 还款协议
3,cZ*4('d agreement of reinsurance 再保险协议
lJloa'%v9 Agricultural Bank of China 中国农业银行
>1=sw
qa air passenger departure tax 飞机乘客离境税
.?YLD+\A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
[9E<z2H airport tax 机场税
Wl:vO^ alcohol duty 酒精税
>}~Pu|
_ S alienation 让与；让渡；转让
b4 $-?f?V alimony 生活费；赡养费
{b^JH2,
All Ordinaries Index [AOI] 所有普通股指数
D d$ SQ all risks 全险；综合险
cDS6RO? All Sales Record for Stock Market 《股票市场成交报告》
6R+m;' Allied Capital Resources Limited 新联财务有限公司
p Rn vd| all-items index [Consumer Price Index] 总指数〔消费物价指数〕
wtDy-H n allocation letter 拨款信件
C 1@6 r%YD allocation of fund 分配款项；预留款项
<-:gaA`KM allocation of profit 利润分配；溢利分配
|3?q L allocation warrant 拨款令
O)qedy*& allotment 分配；配股
p9[J 9D3~ allotment notice 股份配售通知；配股通知
> T,^n
{_v allotment of shares 股份分配
\?_eQKiZ3 allowable 可获宽免；免税的
n3t0Qc allowable business loss 可扣除的营业亏损
7Xu.z9y allowable expenses 可扣税的支出
?>V4pgGCE allowance 免税额；津贴；备抵；准备金
dM{xPpnx allowance for debts 债项的免税额
~97T0{E3 allowance for depreciation by wear and tear 耗损折旧免税额
T
_O|gU allowance for funeral expenses 殡殓费的免税额
4$oX,Q`# allowance for inflation 为通货膨胀而预留的款项；通胀准备金
8%s_~Yc allowance for repairs and outgoings 修葺及支出方面的免税额
sILkTzs w allowance to debtor 给债务人的津贴
tU02t#8 alteration of capital 资本更改
MXbt`]`_ alternate trustee 候补受托人
9I:H=5c amalgamation 合并
{U& *8Q(/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
?th`5K30 ambit of charges 征税范围；收费范围
c:Tw.WA amended valuation 经修订的估值
FbVdqO American Commodities Exchange 美国商品交易所
'mz
_JM American Express Bank Limited 美国运通银行
$~<);dYu0 American Stock Exchange 美国证券交易所
at@B>Rb amortization 摊销
1YmB2h[Z amount due from banks 存放银行同业的款项
0^Vc,\P? amount due from banks abroad 存放海外银行同业的款项
rkdwGqG amount due from holding companies 控股公司欠款
6^pddGIG amount due from local banks 存放本港银行同业的款项
xG05OqKpE amount due to banks 银行同业的存款
YY (,H! amount due to banks abroad 海外银行同业的存款
h[SuuW amount due to holding companies 控股公司存款
DbdxHuKa> amount due to local banks 本港银行同业的存款
!YlyUHD amount due to outport banks 外埠银行同业的存款
);*A$C9RA amount for note issue 发行纸币的款额
E }aTH amount of bond 担保契据的款额
5 fK#*(x amount of consideration 代价款额
Y!C=0& p amount of contribution 供款数额
` gIlS^Q amount of indebtedness 负债款额
-t, .A/? amount of principal of the loan 贷款本金额
"Ldi<xq%xl amount of rates chargeable 应征差饷数额
Jb'M/iG amount of share capital 股本额
`CP}1W> amount of sums assured 承保款额
z}vgp\cuT amount of variation 变动幅度
_h4{Sx amount of vote 拨款数额
]~:9b[G2 amount payable 应付款额
SbmakNWJ} amount receivable 应收款额
kETu@la} Amsterdam Stock Exchange 阿姆斯特丹证券交易所
yp=(w cJ analysis 分析
D&f(h][hH? ancillary risk 附属风险
}4PIpDL annual account 周年帐目；周年帐目报表；年度决算；年结
XY]|OZ7( annual accounting date 年结日期
xeqAFq=9? annual allowance 每年免税额；年积金；年度津贴；年津
3"HpM\A{A= annual balance 年度余额
Nj
N g=q annual disposable income 每年可动用收入
>z*2Og#1 annual estimates 周年预算
rULrGoM annual fee 年费
kDM\IyM<\ annual general meeting 周年大会
`2S G{5o; annual growth rate 年增率；每年增长率
=6Dz<Lq annual long-term supplement 长期个案每年补助金
Z[Gs/D annual pensionable emolument 可供计算退休金的年薪
E"D+CD0 annual report 年报
Sq,ZzMw Annual Report on the Consumer Price Index 《消费物价指数年报》
s7?Q[vN annual return 周年报表；周年申报表；每年报税表格
t1,sG8Z Annual Return Rules 《周年报表规则》
LHjGlBy annual review of consumer prices 每年消费物价回顾
Y4]USU!PA annual roll-forward basis 逐年延展方式
zK`z*\ annual salary 年薪
\K+LK a) annual statement 年度报表；年度决算表
/xmUu0H$R Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
z\V u`Y z annuitant 年金受益人
Fa`/i v annuity 年金
;Ub;AqY annuity contract 年金合约
u%FG%
j?C annuity on human life 人寿年金
&h .E
B antecedent debt 先前的债项
^NB @wuf7 ante-dated cheque 倒填日期支票
"wi=aV9j anticipated expenditure 预期开支
Iy\{)+}aS anticipated net profit 预期纯利
pC Or{I\ anticipated revenue 预期收入
q(0V#kKC anti-inflation measure 反通货膨胀措施
q| p6UL9 anti-inflationary stance 反通货膨胀立场
sM)n-Yy#9 apparent deficit 表面赤字
E 9_aNYD apparent financial solvency 表面偿债能力
9H~3&-8& apparent partner 表面合伙人
LMchNTL application for personal assessment 个人入息课税申请书
ZzA4iT=KO application of fund 资金应用
xy >~ 1 5 application to release as liquidator and to destruct the books of accounts and documents
Zvd^<SP<? 申请免除清盘人职务及毁灭帐簿与文件
;0 Yeo"- appointed actuary 委任精算师
5I ,5da appointed auditor 委任核数师；委任审计师
Np>[mNmga appointed trustee 委任的受托人
RkVU^N" appointer 委任人
P+!j[X^ apportioned pro rata 按比例分摊
&K@2kq, apportionment 分配；分摊
%zx=r n(K Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&?\ h[ 3 apportionment formula 分摊方程式
LJ K<Xen apportionment of estate duty 遗产税的分摊
ngM>Tzirt appraisal 估价；评估
W)I)QinOH appreciable growth 可观增长
x/Pi#X m appreciable impact 显着影响
1df }gG appreciable increase 可观增长
+$Q33@F5l appreciation 增值；升值
E5.3wOE appreciation against other currencies 相对其他货币升值
LyM" appreciation of the exchange value of Hong Kong dollar 港元汇值上升
hC@oyC(4 appreciation tax 增值税
L
M appropriation 拨款；拨用；拨付
"71@WLlN appropriation account 拨款帐目
,6 Ulj+l Appropriation Bill 拨款法案
A+d&aE }3V appropriation-in-aid system 补助拨款办法
_
F&BSu approved assets 核准资产
f6x}M9xS% approved basket stock 认可一篮子证券
]J\to s Ti approved budget 核准预算
iOI8'`mk approved charitable donation 认可慈善捐款
gR)T(%W approved charitable institution 认可慈善机构
YNCQPN\v`1 approved currency 核准货币；认可货币
fMaUIJ:Q9 approved estimates 核准预算
]YcM45xg approved estimates of expenditure 核准开支预算
Ie(vTP1Cj approved overseas insurer 核准海外保险人
VmM?KlC approved overseas trust company 核准海外信托公司
w 8M,35b approved pooled investment fund 核准汇集投资基金
F;l*@y Tq approved provident fund scheme 认可公积金计划
n!5 :I#B approved provision 核准拨款
]t-_.E )F approved redeemable share 核准可赎回股份
b]s.h8+v; approved regional stock 认可地区性证券
4:A dn?" approved retirement scheme 认可退休金计划
`!<RP' approved subordinated loan 核准附属贷款
%dMq'j arbitrage 套戥；套汇；套利
0q`n] NM arbitrageur 套戥者；套汇者
.du FMJl arbitrary amount 临时款项
5}FPqyK" arrangement 措施；安排；协定
X_Vj&{ arrears 欠款
W%@L7 xh arrears of pay 欠付薪酬
^nn3 ; arrears of revenue 逾期未收税款；逾期未收的帐项
1Ao YG_ articles of association 组织章程；组织细则；组织章程细则
, TY&N- Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
C<Q;3w`#1j ascertainment of profit 确定利润
Tl9KL%9 "Asia Clear" “亚洲结算系统”
_MfXN$I?} Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g+Z~ "O]$M Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ng $`<~=)\ Asian Development Fund [ADF] 亚洲发展基金
SB
R= Asian dollar bond 亚洲美元债券
A7!!kR": Asian dollar market 亚洲美元市场
:=u Ku'~ Asian dollar rate 亚洲美元利率
c}K>#{YeB Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Gmo Y~}cg~ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
lI HSy asked price 沽盘；喊价；索价；卖方报价
71i".1l{K assessable income 应评税入息
t>[K:[0U assessable loss 应评税亏损
~ Ti assessable profit 应评税利润
"I.PV$Rxl assessable value 应评税值
M$j ]VZ assessed profit 估定利润
_<x4/".}B3 assessed value 经评估价值
zb/w^~J _i assessment 评税；评定；估价；评税单
(orO=gST-/ assessment number 评税编号；估价编号
X!r9 assessment of additional tax 补加税评税
bM`7>3
d7E assessment of performance 业绩评估；实绩评价
| ,k,X}gP Assessor 评税主任
?0HPd5=<v asset price bubbles 资产价格泡沫
0KknsP 7 asset-backed securities 具资产保证的证券
W#1t%hT$ assets accretion 资产增值
n ~xh
%r; assets and liabilities 资产与负债
dQ+{Dv3A assets betterment statement 资产递增表；资产改进表
/L,VZ?CmtK assets lending 实物放款；有抵押贷款
`* !t<?$i assets of the company passing on the death 死者去世时转移的公司资产
ao>`[- assets pledged as security for liabilities 用作负债抵押的资产
GrWzgO assets portfolio 资产投资组合
FL -yt assets price 资产价格
0mj^Tms assets quality 资产质素
ye Q6\yi assets realization 资产变现
i6F` KF'i& assets refinancing arrangement 资产再集资安排
?rqU&my S assets securitization 资产证券化
bN-ljw0& assets situated outside Hong Kong 在香港以外地方的资产
I6}ine ps assets stripping 削减资产；拆卖资产
p7y8/m\6 assets value 资产值
dY>oj<9 assignee 承让人
)sg@HFhY' assignment 转让；转让书；转让契
ZsjDe {TH assignment of interest 权益转让
T@c{ 5a assignment of letters patent and trade mark 专利证书及商标转让
H% c:f assignment of property 物业转让；物业转让书
D&KD5_Sw assignment right 转让权
kqJ \kd assignor 转让人
kae &,'@JF associate 有联系的人；有关连人士；相联者；合伙人；联系人
{ MK. jw9/ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4f+R }Ee7 associate member 附属会员
G?\\k[#,& associated body corporate 相联法人团体
u* /. associated company 相联公司；联属公司
B16,c9[ associated corporation 相联法团
cnfjO g'\{ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
J)R;NYl 公认会计师公会〔英国〕
E>xd*23+\ Association of Futures Exchange Brokers 香港期货经纪协会
UR;F W` Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
R<>ptwy association of underwriters 承保人组织
}lZfZ?oAz assumption of control 接管
k`H#u, & assurance 担保；保险；转易；转易书
v6B}ov[Y2 assurance of interest 权益的转易
Qp9)Rc5 at 19XX price 按一九ＸＸ年价格计算
G-?y;V 1 at a discount 按赔价计算；按贴水价格计算；打折扣
E;7vGGf] at a premium 按溢价计算；按升水价格计算
]mEY/)~7 at call 通知付款；按通知
tY=sl_ at constant market price 按固定市价计算
U#3Y 3EdF< at constant price 按固定价格计算
gp
Aqz Y at cost 按成本计算
O=c^Ak at current market price 按当时市价计算；按现时市价计算
8P8@i+[]W at current price 按当时价格计算；按现时价格计算
0'ha!4h3Z at factor cost 按要素成本计算；按生产要素成本计算
9/N=7<$ at money-of-the-day price 按付款当日价格计算
Hk)IV"[R at or better 按指定或较佳价位〔买卖指令〕
~4HS
2\ at par 按面值计算；平价
*z-Mr~ V at sight 见票即付
`/en&l at the close 按收市盘
-X#Zn># at the opening 按开市盘
=bt/2 nPV attestation 见证；见证条款
{ir8n731p
at-the-money option 平价期权
'xO5Le(=M attorney 受权人；受托代表人
>U/ m/H' attornment 新拥有人承认书
#sLyU4QV attributable profit 可归属利润
)%D2J C attributable share value 可归属股份价值
X"yj sk Auckland Stock Exchange 奥克兰证券交易所
1an?/j, auction 拍卖
%J`cYn# auctioneer 拍卖商
a#i;*J audit 审计；核数
":t'} Eg=6 Audit Commission 审计署
Sl @$ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
n_}=G
RR 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〕
|L
XYF$ audit review 帐目审查
\-A=??@H Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
,'~8{,h5 audited account 审计帐目；经审计的帐目
$GI2rzh audited annual account 经审计的周年帐目
NY.Y=CF(" audited balance sheet 经审计的资产负债表
7aAT auditor 核数师；核数主任；审计师
R7xKVS_MP auditor's certificate 核数师证明书；审计师证明书
@ I{v auditor's report 核数师报告；审计师报告
_=ani9E]uF Aussie bond 澳元债券
> ^vyp! austerity budget 紧缩预算
7v9l+OX,6 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
QH:PClW![ Australia All Ordinaries Index 澳洲所有普通股票指数
u(W%snl Australian Dollar [AUD] 澳元
Q2wEt
>0a Australian Options Market 澳大利亚期权市场
Y/\y"a Australian Securities Commission 澳洲证券事务监察委员会
Gt9(@USK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
m:EO}ws= Australian Stock Exchange 澳大利亚证券交易所
*_Y{wNF * Austrian Schilling [ATS] 奥地利先令
*Mu X]JK authentication 认证；鉴证
>>}4b2U authority to purchase 委托购买证；委购书
f|eUpf%) authorization 认可；核准；授权；授权书
sdkKvo. y0 authorization by direction 指示授权
!)1r{u authorization by instruction 指令授权
7g'jg7 authorization by warrant 令状授权
KjK.Sv{N authorization of unit trust 单位信托的认可
~";GH 20 authorized agent 指定代理人
m0 XdIC]s authorized capital 法定资本
cuenDw=eC authorized clerk 出市员
q/I':a[1 authorized dealer 认可交易商
RLuA^ONI authorized financial institution 认可财务机构
X%ii z authorized fund 认可基金
Oj 6PmUK4 authorized fund house 获授权的基金公司；认可基金公司
<5oG[1j authorized institution 认可机构
;| (_;d authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[l;9](\8O authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
>z &|<H% authorized insurer 获授权保险人；获认可承保人
,^]yU?eU authorized investment 特准投资项目
>f Cz,.L authorized person 获授权人
FjUf| authorized representative 获授权代表
AcF6 p)@_ authorized share capital 法定股本
P+tn XT>nE automated quotation system 自动报价系统
zoFCHs r Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
ZaxBr 自动交易系统〔香港期货交易所有限公司〕
sxac( L automatic adjustment mechanism 自动调整机制
fTn automatic adjustment system 自动调整系统
eC+S'Jgf Automatic Clearing House 自动票据交换所
2"Oj*
; automatic exchange rates accumulation system 自动化汇率累集系统
r*e<`Is Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
NkWU5E!
automatic teller machine [ATM] 自动柜员机
XE/K|o^Hp autopay 自动转帐
?!PpooYK available assets 可用资产
zT;F4_p3G- available fiscal reserve 现存财政储备
+k@$C,A available profit 可用利润
:a YbP,mE Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
1: cD\ average 平均；平均数；海损
Ns^[Hb[b' average basic salary 平均基本薪金
/, G -1E average consumer expenditure 平均消费开支；一般消费开支
w WaO "N] average cost 平均成本
(_2;}eg average cost of land production 增辟土地平均成本
)_$F/ug average daily turnover 平均每日成交额
H}TzNs average daily wage rate 平均每日工资率
a>1_|QB. average expenditure pattern 平均开支模式
XJ\ j0 average growth rate 平均增长率
xj/Iq<'R*O average net fixed assets 固定资产平均净值
B]):$#{Rxl average of relatives 相对价格平均数
7WuhY Jbf
average price 平均价格
HvhP9_MB average propensity to consume 平均消费倾向；一般消费倾向
<+ 0TN]? average propensity to save 平均储蓄倾向；一般储蓄倾向
~Q q0 average rate 平均率
*{}Y
: average revenue 平均收入；平均收益
xW`,@a } average stock 平均库存；平均存货
Tnw0S8M average yearly rent 平均年租
Xi^ #F;@sU avoidance of double taxation 避免双重课税
y]dA<d?u avoidance of tax 避税
