A:
r] }6iF. A share Ａ股；甲类股份
rVh fj~Ts abatement of tax 减税；减扣免税额
g_PP 9S_? ABN AMRO Bank N.V. 荷兰银行
o
S{hv:)> above-the-line expenditure 线上项目支出；经常预算支出
vp&. above-the-line receipt 线上项目收入；经常预算收入
5K bPpKpd ABSA Asia Limited 南非联合亚洲有限公司
i \Yd_ absolute change 绝对数值变更
%q r,Ssa/ absolute expenditure 实际开支
5mVO9Q j absolute guideline figure 绝对准则数字
YG?4DF absolute interest 绝对权益
M-;Mw Lx absolute order of discharge 绝对破产解除令
Xa-TNnws? absolute profit margin 绝对利润幅度
u1kCvi#N absolute value 实值；绝对值
*Q2 oc:6 absolutely vested interest 绝对既得权益
_UP 9b@Z" absorbed cost 已吸收成本；已分摊成本
/Xc9 }~t6 absorption 吸收；分摊；合并
1fJ~Wp @1 absorption rate 吸收率；摊配率；分摊率
a{^ 2c! ACB Finance Limited 亚洲商业财务有限公司
[ Ous|a[)o acceptable form of reciprocity 合理的互惠条件
[[w-~hHH - acceptable rate 适当利率；适当汇率
Ym nh%wS acceptance agreement 承兑协议
Qru&lAYc< acceptance for honour 参加承兑
3XUVUd~ acceptor 承兑人；接受人；受票人
Xsn M} acceptor for honour 参加承兑人
s JQ~ :p0e accident insurance 意外保险
UZ<.R"aK Accident Insurance Association of Hong Kong 香港意外保险公会
C_ ;nlG6 accident insurance scheme 意外保险计划
VNz? e&> accident year basis 意外年度基准
_ZJQE>]nWu accommodation 通融；贷款
Nz"K `C>/ accommodation bill 通融票据；空头票据
%c$|.TkX accommodation party 汇票代发人
OP= oSfa account balance 帐户余额；帐户结余
P1L+Vnf u account book 帐簿
D@5h$ m5 account collected in advance 预收款项
Uv?^qe0= account current book 往来帐簿
~T9QpL1OJ account of after-acquired property 事后取得的财产报告
YVHf -uP account of defaulter 拖欠帐目
K)1Lg? j account payable 应付帐款
^v5]Aq~X account payee only [A/C payee only] 只可转帐；存入收款人帐户
ON{ a'H account receivable 应收帐款
q b=% W account receivable report 应收帐款报表
?&qQOM~b-\ account statement 结单；帐单；会计财务报表
9 %R"(X) account title 帐户名称；会计科目
nT~XctwF accountant's report 会计师报告
M d Eds|D Accountant's Report Rules 会计师报告规则
K}n.k[Do accounting and auditing procedure 会计与审计程序；会计与核数程序
~[aV\r? Accounting Arrangements 《会计安排》
U7fNA7#x" accounting basis 会计基础
li{<F{7 accounting by Official Receiver 破产管理署署长呈交的帐目
'9qyf<MlY Accounting Circular 《会计通告》
Vnb@5W 2\ accounting class 会计类别
e&A 3=a~\s accounting date 记帐日期；会计结算日期
-=lL{oB1 accounting for money 款项核算
7On.y* Accounting Officer 会计主任
lHliMBSc accounting period 会计报告期；会计期
Bn.R,B0PL accounting policy 会计政策；会计方针
E@Ewx;P5 accounting practice 会计惯例
!z :j-gT3 accounting principle 会计准则
B4zuWCE@ accounting record 会计记录
5KTFf6Uq accounting report 会计报告
#5^OO ou| Accounting Services Branch [Treasury] 会计事务部〔库务署〕
fQ.S ,lMe Accounting Society of China 中国会计学会
7N5M=f.DS( accounting statement 会计报表
2cS94h accounting system 会计制度；会计系统
TZn5s~t accounting transaction 会计事项；帐务交易
G&Yo2aADR accounting treatment 会计处理
HsR oiqo accounting year 会计年度
m ICx9o z] accretion 增值；添加
DP *$@5 accrual 应计项目；应累算数目
]A\qI>, accrual basis 应计制；权责发生制
{w ,^Z[< accrual basis accounting 应计制会计；权责发生制会计
a>6M{C@pd accrue 应累算；应计
Mx# P
>. accrued benefit 应累算利益
n Jz* }= accrued charges 应计费用
uHZjpMoM accrued cumulative preference share dividend 应累算的累积优先股股息
~U ]%>Z f accrued expenses 应累算费用
(Xz q(Q V accrued interest payable 应付利息；应计未付利息
Gw6Od j accrued interest receivable 应收利息；应计未收利息
Qi qRx accrued right 累算权益
5>H&0> \ accruing profit 应累算的利润
:: GW accumulated fiscal reserve 累积财政储备
-I DhK}C&T accumulated profit 累积利润；滚存溢利
c8_,S[W accumulated reserve 累积储备
)Fqtb;W= accumulation of surplus income 累积收益盈余
@QYCoEU8J acquired assets 既得资产
P3a]*> ., acquisition 收购；购置；取得
z)eN M}cF acquisition cost 购置成本
%3= T7j acquisition expenses 购置费用
u ^2/:L acquisition of 100% interest 收购全部股权
:.{d,)G acquisition of control 取得控制权
@.dM1DN) acquisition of fixed assets 购置固定资产
}lq$Fi/ acquisition of shell “买壳”
WhFE{-!gX acquisition price 收购价
OzH\YN act of God 天灾
31]Vo;D acting partner 执事合伙人
3 UQBIrQ active market 买卖活跃的市场；交投畅旺的市场；旺市
l Ny<E!0 active partner 积极参与的合伙人
n c. P active trading 交投活跃
xvWP^Qkb actual circulation 实际流通
,WoB)V.{( actual cost 实际成本
"79b> actual expenditure 实际开支；实际支出
}`2+`w%uZ actual income 实际入息；实际收入；实际收益
az}zoFl actual market 现货市场
?<O yJ|;V actual price 现货价；实际价格
rc`I l{~k actual profit 实际利润
!0Ak)Q]e' actual quotation 实盘；实际价位；实际报价
a_D K"8I actual year basis 按实际年度计算
`sv] /8RN actuals 实货
ZXbq5p _ actuarial investigation 精算调查
b+dmJ]c actuarial principle 精算原则
HR actuarial report 精算师报告
?H{?jJj$H Actuarial Society of Hong Kong 香港精算学会
ds2x l7jg actuarial valuation 精算师估值
gxVJH'[V5 actuary 精算师
e9Cvd R ad referendum agreement 暂定协议；有待覆核的协定
qr*e9Uk^ ad valorem duty 从价税；按值征税
HuxvI g ad valorem duty system 从价税制
'I[xZu/8yg ad valorem fee 从价费
F"tM ?V.| ad valorem tariff 从价关税
-l"8L;` additional allowance 额外免税额
.Rb4zLYL*w additional amount for unexpired risk 未过期风险的额外款额
AO7X-, additional assessable profit 补加应评税利润
7 lq$Ps C additional assessment 补加评税
J|z ' <W additional commitment 额外承担
x;4m@)Mu additional commitment vote 额外承担拨款
g ZE S}]N additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xKT;1 (Mk additional dependent parent allowance 供养父母额外免税额
ILHn~d IC additional provision 额外拨款
g,Rh Ut9 additional stamp duty 附加印花税
;>]dwsA*P additional tax 补加税罚款；补加税款
Z ]OX6 G Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
0h('@Hb.K# adjudged bankrupt 被裁定破产
4i29nq^n adjudicated bankrupt 裁定破产人
y7z ,I adjudication fee 裁定费；评定印花税额手续费；评估契据费
LG?b]'# adjudication of bankruptcy 裁定破产；宣告破产
bvJ*REPL ? adjudication of insolvency 裁定无力偿还债务
+xr;X 9 adjusted actual 经调整的实数；调整后的实数
1aUu:#c adjusted current assets 经调整的流动资产；调整后的流动资产
#yCnM] cEn adjusted figure 经调整的数字；调整后的数额
a^&RV5o adjusted liabilities 经调整的负债；调整后的负债
LsK
fCB} adjusted loss 经调整的亏损；调整后的亏损
m
.En!~ t 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
tU8aPiUl adjusted profit 经调整的利润；调整后的利润
e.|t12)L " adjusted surplus 经调整的盈余额；调整后的盈余额
:yOJL [x adjusted value 经调整的价值；调整后的价值
pQm-Hr78j adjustment 调整；修订；理算〔保险〕
v1NFz>Hx adjustment centre 调剂中心
,` $2 adjustment lag 调整过程的时间差距；调整时差
(<|1/ ^~= adjustment mechanism 调整机制
q}&+{dN\1 adjustment of loss 亏损调整
You~
6d6Om adjustment process 调整过程；调整程序
L[:M[,?=` adjustment range 调整幅度
.4=A:9 administered exchange rate 受管制汇率
d%1 Vby Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`_{,4oi administration expenses 行政费用
gg Hl{cl) administration fee 手续费；行政费
s%N6^}N administration in bankruptcy 破产管理
z2 dW)_fU$ administration order 遗产管理令
!:D,|k \m administrator 管理人；遗产管理人
NE@P8pQ> administrator of the estate 遗产管理人
%1i *Y*wg admission of debt 债项承认书
.n}k,da@( admission of proof 接纳债权证明
I=8MLv advance 放贷款项；垫付款项；预支款项；预付款项
"N=q>jaX advance account 暂支帐目；预付款帐户
tqU8>d0^ advance compensation 预付补偿金
z)*\njYe advance from shareholder 股东垫款
1| xKb (_l advance pending reimbursement 预支以待日后付还
OJLyqncw advanced economy 先进经济体系
A+hT2Ew@t} advancement 预付；预付财产
&([Gc+"5E. advances warrant 垫款令
fp"GdkO#}i advancing 贷出
R1:7]z0B adverse balance 逆差
x=1Sbs w{ adverse exchange 逆汇
pzDz@lAw R advertisement addressed to shareholders 在报章刊登的致股东通告
V##T G0 advice for collection 托收通知书
* \ tR advice of drawing 提款通知书；汇票通知书
N)YoWA>#bF advice of payment 付款通知
2u} ns8wn Advisory Committee [Securities and Futures Commission]
^coj ETOv 谘询委员会〔证券及期货事务监察委员会〕
/5:qS\Zl Advisory Committee on Diversification 经济多元化谘询委员会
@])}+4D(S affidavit 誓章；遗产申报誓章
35SL*zS@- affidavit of no receipt 述明无收款的誓章
'G3|PA7v affiliate 联号；联营公司；附属公司
X'cm0}2 affiliated company 附属公司；联号；联营公司
~rbJ tz affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}An;)!>(nF affordability 负担能力
Olq`mlsK African Development Bank [AfDB] 非洲开发银行
liH 1r1M after-acquired property 事后取得的财产
p/jAr+XM after-hours dealing 市后交易
9Cw !< after-tax profit 税后盈利；税后利润；税后溢利
v/G^yZa agency agreement 代理协议
bj+foNvu\ agency expenses 代理机构的开支
*18J$ agency fee 代理费
8j@ADfZ9 Agency Law 《代理法》
GF*E +/
; agent 代理人；承销人
AyMbwCR"X agent of company 公司代理人
`?vI_>md'! agent's fee 代理人费；经纪费
zXeBUbVi aggregate 总计；总数；总体数字
MAG /7T5 aggregate amount 总款额；总额
C2K<CDVw aggregate assets and liabilities 总体资产与负债
3;EBKGg| aggregate at constant price 按固定价格计算的总体数字
? )"v~vs aggregate demand 总需求
n,|YJ, v[ aggregate gross position 总持仓量
/_/Z/D! aggregate limit 总限额
Hd~fSXFl aggregate of salaries tax 合计薪俸税
<V4"+5cJ8 aggregate performance 总体表现；总体业绩
^|%7} =e aggregate supply 总体供应
?*U:=| aggregate surplus 总盈余
_dn*H-5hO aggregate total 整体总额
boIFN;Aq" aggregate value 总值；合计价值
q%Lw#f aggregated basis 合计基准
h,2?+}Fn aggregated net chargeable income 合计应课税入息实额
1.z !u%2 aggregation 合并计算；合计；总和
Qk g([q4 aggregation of incomes of husband and wife 夫妇入息合并计算
d/Fy0=0 aggregation of property 财产的总和
)$E'2|Gm/ agio 差价；贴水
xh!aB6 m8R Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
L (kW] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
cN#f$ 《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》
9B1bq # Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
[AAIBb +U 《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》
@S Quc Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Y/34~lhyl 《香港政府和大韩民国政府关于相互促进和保护投资协定》
} 71 9_DF agreement for a settlement 授产协议
< h1J+ agreement for assignment 转让协议
&}lRij&` agreement for sale 售卖协议；买卖协议
N'0fB`:kz agreement for sale and purchase 买卖协议
8B7,qxZ agreement for the payment of interest 支付利息协议
ny+_&l^R~( agreement for the repayment of money 还款协议
q3Y49d agreement of reinsurance 再保险协议
H AM ps[D[ Agricultural Bank of China 中国农业银行
uGS^*W$ air passenger departure tax 飞机乘客离境税
>qynd'eToR Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
' ui`EL % airport tax 机场税
&ETPYf%# alcohol duty 酒精税
8'mm<BV;sT alienation 让与；让渡；转让
;5}y7#4C alimony 生活费；赡养费
%J|xPp) All Ordinaries Index [AOI] 所有普通股指数
5?gZw;yiv% all risks 全险；综合险
~2?UEv6 All Sales Record for Stock Market 《股票市场成交报告》
fZJ O} Allied Capital Resources Limited 新联财务有限公司
\W})Z72 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
3a6 allocation letter 拨款信件
Z`bo1,6> allocation of fund 分配款项；预留款项
SrSm%Dv allocation of profit 利润分配；溢利分配
*XqS~G allocation warrant 拨款令
%Wb$qpa allotment 分配；配股
/ ,
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)]m_ L$9 allotment of shares 股份分配
^VlPnx8y= allowable 可获宽免；免税的
("j*! Dsd allowable business loss 可扣除的营业亏损
[fXC ;c1 allowable expenses 可扣税的支出
05vu {> allowance 免税额；津贴；备抵；准备金
ou'|e "tI allowance for debts 债项的免税额
4 {3<
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-*&C "%e allowance for funeral expenses 殡殓费的免税额
N!=Q]\ZD allowance for inflation 为通货膨胀而预留的款项；通胀准备金
5[>N[}Ck> allowance for repairs and outgoings 修葺及支出方面的免税额
dZjh@yG P. allowance to debtor 给债务人的津贴
,zrShliU alteration of capital 资本更改
KXga {]G: alternate trustee 候补受托人
=?-
s azF& amalgamation 合并
I'16- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
-` e`U%n ambit of charges 征税范围；收费范围
3` \) Qm amended valuation 经修订的估值
X+k `UM~ American Commodities Exchange 美国商品交易所
s2 \6\8Ipn American Express Bank Limited 美国运通银行
|oJ R+
American Stock Exchange 美国证券交易所
v_ W03\ amortization 摊销
Y@M
l}43 amount due from banks 存放银行同业的款项
"]{"4qV1= amount due from banks abroad 存放海外银行同业的款项
8\ WOss)al amount due from holding companies 控股公司欠款
cK+y3`.0 amount due from local banks 存放本港银行同业的款项
r=pb7=M#LN amount due to banks 银行同业的存款
vE+OL8 V amount due to banks abroad 海外银行同业的存款
"J6 aU amount due to holding companies 控股公司存款
834dsl +U amount due to local banks 本港银行同业的存款
,4z?9@wQ amount due to outport banks 外埠银行同业的存款
FUU/=)^P$ amount for note issue 发行纸币的款额
2T#>66^@q amount of bond 担保契据的款额
I`}<1~ue amount of consideration 代价款额
Qz?r4kR amount of contribution 供款数额
4 '-GcH amount of indebtedness 负债款额
s_ N]$3'[E amount of principal of the loan 贷款本金额
T~'9p `IW amount of rates chargeable 应征差饷数额
vdN0YCXG amount of share capital 股本额
wC[Bh^] amount of sums assured 承保款额
hFWK^]~ a amount of variation 变动幅度
;P4tqY@ amount of vote 拨款数额
ym)`<[T amount payable 应付款额
Z
]WA-Q6n amount receivable 应收款额
Sk,9<@ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8q& *tpE analysis 分析
2Md'<. ancillary risk 附属风险
IKV:J9 annual account 周年帐目；周年帐目报表；年度决算；年结
mh8~w~/[ annual accounting date 年结日期
aF\?X &| annual allowance 每年免税额；年积金；年度津贴；年津
W e*)RXm % annual balance 年度余额
Ev;ocb, annual disposable income 每年可动用收入
vVi))%&S( annual estimates 周年预算
~.w Db,* annual fee 年费
wUz)9n 6j annual general meeting 周年大会
qP0_#l& annual growth rate 年增率；每年增长率
j?n:"@!G/ annual long-term supplement 长期个案每年补助金
lhA<wV1-9G annual pensionable emolument 可供计算退休金的年薪
zx{O/v
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r' ydjy Annual Report on the Consumer Price Index 《消费物价指数年报》
pJ 1Q~tI annual return 周年报表；周年申报表；每年报税表格
8QGj:3 Annual Return Rules 《周年报表规则》
|.Pl[y annual review of consumer prices 每年消费物价回顾
'qg q8 annual roll-forward basis 逐年延展方式
+t XOP| X annual salary 年薪
!zNMU$p annual statement 年度报表；年度决算表
C=/nZGG 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
#dgWXO annuitant 年金受益人
D%Y{(l+X annuity 年金
z3[0BWXs annuity contract 年金合约
cAE.I$T( annuity on human life 人寿年金
Y)I8( g}0 antecedent debt 先前的债项
3y Azt*dZ ante-dated cheque 倒填日期支票
vYNh0)$%F anticipated expenditure 预期开支
J12 ZdC'O anticipated net profit 预期纯利
?=uw0~O[ anticipated revenue 预期收入
b]h]h1~hHH anti-inflation measure 反通货膨胀措施
5Y8/ZW~D0 anti-inflationary stance 反通货膨胀立场
R]Q4+ apparent deficit 表面赤字
o=
%Fh apparent financial solvency 表面偿债能力
uvrfR?%QK apparent partner 表面合伙人
[af<FQ { application for personal assessment 个人入息课税申请书
emV@kN. application of fund 资金应用
NX(.Lw} application to release as liquidator and to destruct the books of accounts and documents
'?~k`zK 申请免除清盘人职务及毁灭帐簿与文件
?DC3BA\) appointed actuary 委任精算师
a,U =irBA appointed auditor 委任核数师；委任审计师
%8V/QimHU appointed trustee 委任的受托人
1+^L,-k! appointer 委任人
Xx0}KJ q~" apportioned pro rata 按比例分摊
WM}bM] oe apportionment 分配；分摊
k'BLos1W Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Ek ,s6B)'d apportionment formula 分摊方程式
;mLbJT
apportionment of estate duty 遗产税的分摊
2 Ax HhD. appraisal 估价；评估
6 tbH ( appreciable growth 可观增长
Ir*,fyl appreciable impact 显着影响
{Z_Pry$6 appreciable increase 可观增长
I/s?] v appreciation 增值；升值
/.\$%bua appreciation against other currencies 相对其他货币升值
3a4 ]{ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
8F<Qc*' appreciation tax 增值税
X3:-+]6,d appropriation 拨款；拨用；拨付
?~a M<rcZ appropriation account 拨款帐目
N3nk\ )V\E Appropriation Bill 拨款法案
'H`_Z e< appropriation-in-aid system 补助拨款办法
8<t?o'9I approved assets 核准资产
i%W,Y8\uf* approved basket stock 认可一篮子证券
`C`_2y8 approved budget 核准预算
1px:(8]{ approved charitable donation 认可慈善捐款
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+MK approved charitable institution 认可慈善机构
T] nZ3EZ approved currency 核准货币；认可货币
5U[;T]{)e approved estimates 核准预算
) ( &g\ approved estimates of expenditure 核准开支预算
X!n-nms approved overseas insurer 核准海外保险人
Kk~0jP_ B9 approved overseas trust company 核准海外信托公司
Qko }rd_M approved pooled investment fund 核准汇集投资基金
f#l/N%VoBZ approved provident fund scheme 认可公积金计划
PL8eM]XS approved provision 核准拨款
'B"kUh%3$5 approved redeemable share 核准可赎回股份
d& @K GJ approved regional stock 认可地区性证券
~`M GXd" o approved retirement scheme 认可退休金计划
%rT XT approved subordinated loan 核准附属贷款
x]k^JPX arbitrage 套戥；套汇；套利
M)#R_(Q5{ arbitrageur 套戥者；套汇者
Ox&g#,@h arbitrary amount 临时款项
R9yK" arrangement 措施；安排；协定
O;:8mm%( arrears 欠款
^AD/N|X^ arrears of pay 欠付薪酬
'MM#nQ\( arrears of revenue 逾期未收税款；逾期未收的帐项
2D
MH@U2 articles of association 组织章程；组织细则；组织章程细则
~R) Km`t Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
S&V5zB""n ascertainment of profit 确定利润
}d) >pH "Asia Clear" “亚洲结算系统”
Z\{WBUR;4t Asia Commercial Bank Ltd. 亚洲商业银行有限公司
^n<p#0)+a Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
]; 1z%. Asian Development Fund [ADF] 亚洲发展基金
<9/oqp{C4 Asian dollar bond 亚洲美元债券
7fl'nCo\" Asian dollar market 亚洲美元市场
6kj Bd3 Asian dollar rate 亚洲美元利率
|J`YFv Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
u:N/aaU= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
^G# =>&, asked price 沽盘；喊价；索价；卖方报价
%.b)%= assessable income 应评税入息
3u7E?*{sH assessable loss 应评税亏损
?S0VtHQ assessable profit 应评税利润
;2}0Hr'| assessable value 应评税值
6[c
LbT0 assessed profit 估定利润
$+ZO{
( assessed value 经评估价值
tGD$cBE assessment 评税；评定；估价；评税单
0ldd e&!p assessment number 评税编号；估价编号
~?6V -m{># assessment of additional tax 补加税评税
`a2Oj@jP assessment of performance 业绩评估；实绩评价
C>@~W(IE Assessor 评税主任
RN3w{^Ll asset price bubbles 资产价格泡沫
.d9VV& asset-backed securities 具资产保证的证券
U;6~]0 ^K assets accretion 资产增值
^#S assets and liabilities 资产与负债
}x-~>$:" assets betterment statement 资产递增表；资产改进表
7 s5?^^ assets lending 实物放款；有抵押贷款
"F|OJ@ M assets of the company passing on the death 死者去世时转移的公司资产
-NZj : N assets pledged as security for liabilities 用作负债抵押的资产
:M ix*NCf assets portfolio 资产投资组合
Qkk~{OuC assets price 资产价格
:H\6wJ assets quality 资产质素
z 0HCmj9T assets realization 资产变现
&. o}(e:] assets refinancing arrangement 资产再集资安排
~@bCSO Iy assets securitization 资产证券化
?i(Tc! assets situated outside Hong Kong 在香港以外地方的资产
p p#Kb 2* assets stripping 削减资产；拆卖资产
w]) bQ 7) assets value 资产值
4I^6[{_ assignee 承让人
F)_Rs5V:( assignment 转让；转让书；转让契
Ajq;\- : assignment of interest 权益转让
t22BO@gt74 assignment of letters patent and trade mark 专利证书及商标转让
n`6 8<ybl5 assignment of property 物业转让；物业转让书
akBR"y:~:H assignment right 转让权
r Ed r8qw assignor 转让人
Cz?N[dh h associate 有联系的人；有关连人士；相联者；合伙人；联系人
60teD>Eh, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
kzns:-a associate member 附属会员
B {/Pv0y associated body corporate 相联法人团体
z8>KY /c associated company 相联公司；联属公司
KL.{)b i associated corporation 相联法团
q&Q* gEFK Association of Chartered Certified Accountants [ACCA] [United Kingdom]
9|Jmj @9 公认会计师公会〔英国〕
b3EW"^Ar Association of Futures Exchange Brokers 香港期货经纪协会
[4Glt>Nj> Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
F^T7u?^) association of underwriters 承保人组织
J`} /+WN 7 assumption of control 接管
68)z`JI|<) assurance 担保；保险；转易；转易书
>}u?{_s *0 assurance of interest 权益的转易
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=%!p+ at 19XX price 按一九ＸＸ年价格计算
b\gl9"X at a discount 按赔价计算；按贴水价格计算；打折扣
'|4/aHU at a premium 按溢价计算；按升水价格计算
p`Omcl ~Q at call 通知付款；按通知
x;Dr40wD@y at constant market price 按固定市价计算
u/ y`M]17 at constant price 按固定价格计算
<s+=v! at cost 按成本计算
w69 `vK
at current market price 按当时市价计算；按现时市价计算
A~I}[O~(pb at current price 按当时价格计算；按现时价格计算
%r 6 ~5_A at factor cost 按要素成本计算；按生产要素成本计算
]v 94U b at money-of-the-day price 按付款当日价格计算
Ax0u \(p<^ at or better 按指定或较佳价位〔买卖指令〕
qg:1 at par 按面值计算；平价
N_q7ip%z at sight 见票即付
pR 1 v^m| at the close 按收市盘
Wz:MPdz3( at the opening 按开市盘
k%NY,(:( attestation 见证；见证条款
-hp,O?PM at-the-money option 平价期权
8,dCx}X attorney 受权人；受托代表人
0NpxqeIDY attornment 新拥有人承认书
)/bt/,M&} attributable profit 可归属利润
S][: b attributable share value 可归属股份价值
:
[aUpX= Auckland Stock Exchange 奥克兰证券交易所
\~jt7 Q auction 拍卖
v]U[7 j auctioneer 拍卖商
Sqc*u&W audit 审计；核数
Kj}hb)HU Audit Commission 审计署
(sJ{27b_ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
_rs!6tp 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〕
:;{U2q+ audit review 帐目审查
qdZn9 i Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4^70r9hV9 audited account 审计帐目；经审计的帐目
fgn*3 pg audited annual account 经审计的周年帐目
faD(, H audited balance sheet 经审计的资产负债表
E;V W6[M auditor 核数师；核数主任；审计师
]4 uIb+(S auditor's certificate 核数师证明书；审计师证明书
rI; e!EW auditor's report 核数师报告；审计师报告
Ez<J+#)t Aussie bond 澳元债券
^"6xE nA] austerity budget 紧缩预算
'n!;7* Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
U G^6I5 Australia All Ordinaries Index 澳洲所有普通股票指数
1/gY]ghL Australian Dollar [AUD] 澳元
WF *2^iWJ Australian Options Market 澳大利亚期权市场
OYG8%L Australian Securities Commission 澳洲证券事务监察委员会
7gD$Q Australian Society of Certified Practising Accountants 澳洲执业会计师公会
z>~`9Qiw' Australian Stock Exchange 澳大利亚证券交易所
S:rW}r J Austrian Schilling [ATS] 奥地利先令
RF g $N@g, authentication 认证；鉴证
nN@8 vivP% authority to purchase 委托购买证；委购书
4d0PW#97. authorization 认可；核准；授权；授权书
wGnjuIR authorization by direction 指示授权
3 iH! ;`i authorization by instruction 指令授权
`j4ukOnG authorization by warrant 令状授权
C&<f YCwG authorization of unit trust 单位信托的认可
OX|/yw8 authorized agent 指定代理人
Eto0>YyZ authorized capital 法定资本
4vBZb^W;9 authorized clerk 出市员
2c8,H29 authorized dealer 认可交易商
z %+?\.oH authorized financial institution 认可财务机构
G-M!I`P authorized fund 认可基金
{l *ps-fi authorized fund house 获授权的基金公司；认可基金公司
1v`<Vb%"}T authorized institution 认可机构
_k5KJKvr authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
vuDp_p*]S authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
JguE# ob2 authorized insurer 获授权保险人；获认可承保人
IO^O9IEx, authorized investment 特准投资项目
JO+ h D4L authorized person 获授权人
b LL!iz? authorized representative 获授权代表
{*jkx ,| authorized share capital 法定股本
v8 6ls[lzu automated quotation system 自动报价系统
DNki
xE* Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
uO7Ti]H 自动交易系统〔香港期货交易所有限公司〕
\ vFkhm automatic adjustment mechanism 自动调整机制
{v;Y}o-p automatic adjustment system 自动调整系统
A "_;.e` Automatic Clearing House 自动票据交换所
; M"hX automatic exchange rates accumulation system 自动化汇率累集系统
;EF s2-{K Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Tr koLJm B automatic teller machine [ATM] 自动柜员机
?>RJ8\Sj autopay 自动转帐
wAk oX available assets 可用资产
TK Ru^KH9 available fiscal reserve 现存财政储备
w:M faN* available profit 可用利润
<ezvz..g Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
2!]':(8mR average 平均；平均数；海损
!WVF{L,/I average basic salary 平均基本薪金
N^mY/`2 average consumer expenditure 平均消费开支；一般消费开支
&~$^a1D6 average cost 平均成本
er l_Gg average cost of land production 增辟土地平均成本
:Q? xNY% average daily turnover 平均每日成交额
& r\z9! average daily wage rate 平均每日工资率
G _42ckLq average expenditure pattern 平均开支模式
>K50 h average growth rate 平均增长率
J# :%| F% average net fixed assets 固定资产平均净值
)
I-8 . average of relatives 相对价格平均数
.]v8W51 Y average price 平均价格
lpSM p average propensity to consume 平均消费倾向；一般消费倾向
oxcAKo average propensity to save 平均储蓄倾向；一般储蓄倾向
J]N-^ld\\ average rate 平均率
^BNg^V. average revenue 平均收入；平均收益
.f(x9|K^ average stock 平均库存；平均存货
] MUuz'< average yearly rent 平均年租
Eg
w ? avoidance of double taxation 避免双重课税
3ufUB^@4v avoidance of tax 避税
