A:
RTR@p =ck A share Ａ股；甲类股份
H%AC * , abatement of tax 减税；减扣免税额
8f0Ytfhw ABN AMRO Bank N.V. 荷兰银行
4?)-;Hx_X above-the-line expenditure 线上项目支出；经常预算支出
t&99ZdE above-the-line receipt 线上项目收入；经常预算收入
M8wEy_XB1 ABSA Asia Limited 南非联合亚洲有限公司
gr
y]!4Hy absolute change 绝对数值变更
;3 H #8x- absolute expenditure 实际开支
p&~= rp`E absolute guideline figure 绝对准则数字
#X J`/\E] absolute interest 绝对权益
zU$S#4/C absolute order of discharge 绝对破产解除令
hB)TH'R{: absolute profit margin 绝对利润幅度
Ei[>%Ah absolute value 实值；绝对值
8bIwRVA2\ absolutely vested interest 绝对既得权益
+P. }< absorbed cost 已吸收成本；已分摊成本
$-:j'e:j absorption 吸收；分摊；合并
6$|!_94>*) absorption rate 吸收率；摊配率；分摊率
%+,7=Wt- ACB Finance Limited 亚洲商业财务有限公司
J(JqusQd ! acceptable form of reciprocity 合理的互惠条件
;jgJI~3l acceptable rate 适当利率；适当汇率
=(Ll}V , acceptance agreement 承兑协议
@ s2<y@ acceptance for honour 参加承兑
M:?
:EJ acceptor 承兑人；接受人；受票人
f^63<gqY acceptor for honour 参加承兑人
H*]B7?S accident insurance 意外保险
hRvj iK\ Accident Insurance Association of Hong Kong 香港意外保险公会
8P#jC$< accident insurance scheme 意外保险计划
DNN60NX 5Q accident year basis 意外年度基准
?g21U97Q accommodation 通融；贷款
*3>$ f.QU accommodation bill 通融票据；空头票据
Z-D4~?Tv accommodation party 汇票代发人
&7CAxU;i3 account balance 帐户余额；帐户结余
wUbs9y< account book 帐簿
O$Z<R:vVA account collected in advance 预收款项
ucVn ` account current book 往来帐簿
qrtA'fU account of after-acquired property 事后取得的财产报告
xJ(4RaP account of defaulter 拖欠帐目
}L1 -2 account payable 应付帐款
P}Ud7Vil;l account payee only [A/C payee only] 只可转帐；存入收款人帐户
f4T Ny^- account receivable 应收帐款
tb@&!a$`? account receivable report 应收帐款报表
CI };$4W~ account statement 结单；帐单；会计财务报表
.^%!X!r account title 帐户名称；会计科目
L,B# % t accountant's report 会计师报告
ZV; lr Vv Accountant's Report Rules 会计师报告规则
DWQ@]\ accounting and auditing procedure 会计与审计程序；会计与核数程序
]"Qm25`Qz Accounting Arrangements 《会计安排》
>sL"HyY#H accounting basis 会计基础
k}yUD 0Y accounting by Official Receiver 破产管理署署长呈交的帐目
V!Q1o! J Accounting Circular 《会计通告》
!h "6h accounting class 会计类别
8"\g?/ accounting date 记帐日期；会计结算日期
E4nj*Lp~+ accounting for money 款项核算
$O/@bh1@p Accounting Officer 会计主任
@+3@Z?!SZ accounting period 会计报告期；会计期
wSMP^kG accounting policy 会计政策；会计方针
?u`TX_OsB accounting practice 会计惯例
>,Zf3M accounting principle 会计准则
&!lGx7zf accounting record 会计记录
% 0z&k!P accounting report 会计报告
Z,~ EH Accounting Services Branch [Treasury] 会计事务部〔库务署〕
-R[ *S " Accounting Society of China 中国会计学会
BWbM$@'x accounting statement 会计报表
`6 .rTs $< accounting system 会计制度；会计系统
QQ 5G?E accounting transaction 会计事项；帐务交易
b@yGa%Gz@ accounting treatment 会计处理
T@ [*V[ accounting year 会计年度
cG"+n@ \ accretion 增值；添加
+s}"&IV% accrual 应计项目；应累算数目
Q599@5aS accrual basis 应计制；权责发生制
)9L:^i6 accrual basis accounting 应计制会计；权责发生制会计
?y\gjC6CNG accrue 应累算；应计
~9OART=' accrued benefit 应累算利益
$ 'B0ZL accrued charges 应计费用
\Ami -< T accrued cumulative preference share dividend 应累算的累积优先股股息
MMpGI^x!-X accrued expenses 应累算费用
XkWO -L accrued interest payable 应付利息；应计未付利息
!XvQm*1 accrued interest receivable 应收利息；应计未收利息
Myj 68_wf accrued right 累算权益
pL {h1^O} accruing profit 应累算的利润
J 1?)z+t9~ accumulated fiscal reserve 累积财政储备
EMDsi2 accumulated profit 累积利润；滚存溢利
/idQfff accumulated reserve 累积储备
~
cKmf] accumulation of surplus income 累积收益盈余
eJ+uP,$ acquired assets 既得资产
b|cUKsL5 acquisition 收购；购置；取得
ng-g\&- acquisition cost 购置成本
z4 snH%q acquisition expenses 购置费用
V'";u?h#S acquisition of 100% interest 收购全部股权
b`@aiXN)+ acquisition of control 取得控制权
wX_s./#JJ acquisition of fixed assets 购置固定资产
iY /N%T; acquisition of shell “买壳”
<23oyMR0 acquisition price 收购价
&gn^i!%Z) act of God 天灾
oCBZ9PGkK acting partner 执事合伙人
}=':)?'-. active market 买卖活跃的市场；交投畅旺的市场；旺市
pV>M, f active partner 积极参与的合伙人
s /,wyxKd active trading 交投活跃
'\ $ 2+* actual circulation 实际流通
^MyuD?va actual cost 实际成本
p? mQ\O8F actual expenditure 实际开支；实际支出
Xgge_`T9 actual income 实际入息；实际收入；实际收益
] Fx9!S actual market 现货市场
1]L 0r actual price 现货价；实际价格
88)F-St actual profit 实际利润
io[$QTY actual quotation 实盘；实际价位；实际报价
iUv#oX
H actual year basis 按实际年度计算
T9@W,0# actuals 实货
!+;'kI2 actuarial investigation 精算调查
X \r?g actuarial principle 精算原则
Q0)6 2[cMm actuarial report 精算师报告
HMQi:s7% Actuarial Society of Hong Kong 香港精算学会
q 1Ja*=r actuarial valuation 精算师估值
?h;Zdv>`xz actuary 精算师
nQ/R,+6h ad referendum agreement 暂定协议；有待覆核的协定
< p<J;@ ad valorem duty 从价税；按值征税
|fx*F}1 ad valorem duty system 从价税制
'n7 )()"2 ad valorem fee 从价费
)Q_^f'4 ad valorem tariff 从价关税
+ht -Bl additional allowance 额外免税额
<<z YF.9L] additional amount for unexpired risk 未过期风险的额外款额
o1j_5c
PS additional assessable profit 补加应评税利润
CzF#feTA additional assessment 补加评税
Tl.dr additional commitment 额外承担
. ^<4] additional commitment vote 额外承担拨款
]UR@V;JG
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Pg]&^d& $ additional dependent parent allowance 供养父母额外免税额
6]=$c<. & additional provision 额外拨款
^:.=S`,^ additional stamp duty 附加印花税
35dbDgVz$ additional tax 补加税罚款；补加税款
]]\\Y|0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
:27GqY,3sK adjudged bankrupt 被裁定破产
,k*g `OTW adjudicated bankrupt 裁定破产人
l2)) StEm adjudication fee 裁定费；评定印花税额手续费；评估契据费
WUQlAsme adjudication of bankruptcy 裁定破产；宣告破产
&-Bw7v adjudication of insolvency 裁定无力偿还债务
mHqw,28} adjusted actual 经调整的实数；调整后的实数
2|xNT9RW adjusted current assets 经调整的流动资产；调整后的流动资产
PVGvj c adjusted figure 经调整的数字；调整后的数额
pDGX$1O" adjusted liabilities 经调整的负债；调整后的负债
X>C l{ . adjusted loss 经调整的亏损；调整后的亏损
wf4?{H 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
p rf adjusted profit 经调整的利润；调整后的利润
R<}n?f\#JZ adjusted surplus 经调整的盈余额；调整后的盈余额
01n5]^.p adjusted value 经调整的价值；调整后的价值
+Ar=89 adjustment 调整；修订；理算〔保险〕
a#i JXI adjustment centre 调剂中心
'eN cQJh adjustment lag 调整过程的时间差距；调整时差
Zrtyai{8l adjustment mechanism 调整机制
-^m]Tb <u adjustment of loss 亏损调整
29(s^#e8A adjustment process 调整过程；调整程序
q[l!kC+Eh adjustment range 调整幅度
H pHXt78 administered exchange rate 受管制汇率
FSa Cbs( Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
,J|8P{ZO administration expenses 行政费用
VTOZ #*f administration fee 手续费；行政费
{5tb.{ administration in bankruptcy 破产管理
7!0~sf9A administration order 遗产管理令
g5gq {KlU administrator 管理人；遗产管理人
i Xp*G52 administrator of the estate 遗产管理人
yQA6 w% admission of debt 债项承认书
#HjiE admission of proof 接纳债权证明
Ww9%6 #i t advance 放贷款项；垫付款项；预支款项；预付款项
Q`nsL)J advance account 暂支帐目；预付款帐户
=2[5 g!qX advance compensation 预付补偿金
'.jr" 3u advance from shareholder 股东垫款
C
NDf&dzX8 advance pending reimbursement 预支以待日后付还
[89qg+z advanced economy 先进经济体系
Y`5(F>/RQG advancement 预付；预付财产
h| ^RM*x advances warrant 垫款令
&tT*GjPwg; advancing 贷出
W'l
&rm@ adverse balance 逆差
w) A@ adverse exchange 逆汇
fiuF!<#;6 advertisement addressed to shareholders 在报章刊登的致股东通告
$q_e~+SXT advice for collection 托收通知书
ZT>?[`V gc advice of drawing 提款通知书；汇票通知书
&F4khga`^: advice of payment 付款通知
V)
#vvnq Advisory Committee [Securities and Futures Commission]
1]wx Ru 谘询委员会〔证券及期货事务监察委员会〕
=Ri' Pr x& Advisory Committee on Diversification 经济多元化谘询委员会
C5Fk>[fS affidavit 誓章；遗产申报誓章
>k gL N affidavit of no receipt 述明无收款的誓章
ku=o$I8K affiliate 联号；联营公司；附属公司
BU-m\Kf) affiliated company 附属公司；联号；联营公司
Bnju_)U5) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)Mw<e affordability 负担能力
6%/@b`vZ African Development Bank [AfDB] 非洲开发银行
t2)S61Vr after-acquired property 事后取得的财产
R5i v]8X4W after-hours dealing 市后交易
XH_XGzBQS after-tax profit 税后盈利；税后利润；税后溢利
5$kv,%ah agency agreement 代理协议
AS;E O[Vn agency expenses 代理机构的开支
1&S34wJF agency fee 代理费
95Q{d'& Agency Law 《代理法》
`Zn2Vx agent 代理人；承销人
9[<,49 agent of company 公司代理人
$3aq+ w: agent's fee 代理人费；经纪费
qJY'"_Q{ aggregate 总计；总数；总体数字
Ba=P aggregate amount 总款额；总额
q8U* aggregate assets and liabilities 总体资产与负债
RP}.E i aggregate at constant price 按固定价格计算的总体数字
}pP< +U aggregate demand 总需求
9G 7lPK aggregate gross position 总持仓量
pkd#SY aggregate limit 总限额
mK!73<p_ aggregate of salaries tax 合计薪俸税
H5@N<v5 u aggregate performance 总体表现；总体业绩
6$"gm$3O] aggregate supply 总体供应
o)_;cCr)q aggregate surplus 总盈余
F$l]#G.@A aggregate total 整体总额
K!|%mI8gk aggregate value 总值；合计价值
wB(A['k aggregated basis 合计基准
K 8,fw-S% aggregated net chargeable income 合计应课税入息实额
>EQd;Af aggregation 合并计算；合计；总和
@ lo6?9oNo aggregation of incomes of husband and wife 夫妇入息合并计算
4a'GWzUtS aggregation of property 财产的总和
h?f)B t}ry agio 差价；贴水
vWbf5? 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 7 &57' Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
$ b Q4[ 《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》
^rz8c+ly Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
f0S& _gt 《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》
SDY!! . Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
qPJU}(9#B 《香港政府和大韩民国政府关于相互促进和保护投资协定》
{1H3VSYq agreement for a settlement 授产协议
Q fI = agreement for assignment 转让协议
8mM^wT agreement for sale 售卖协议；买卖协议
JGS4r+ agreement for sale and purchase 买卖协议
mlolSD;7 agreement for the payment of interest 支付利息协议
lM1Y } agreement for the repayment of money 还款协议
v!oXcHK/ agreement of reinsurance 再保险协议
Dps0$f c Agricultural Bank of China 中国农业银行
&. sfu$] air passenger departure tax 飞机乘客离境税
M"
|Mte Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
B+y r
6Q. airport tax 机场税
577H{;pW alcohol duty 酒精税
/ESmQc:DWB alienation 让与；让渡；转让
yFp8 > alimony 生活费；赡养费
<"|BuK All Ordinaries Index [AOI] 所有普通股指数
~HbZRDcJc all risks 全险；综合险
O2[uN@nY All Sales Record for Stock Market 《股票市场成交报告》
ekB!d
Allied Capital Resources Limited 新联财务有限公司
>P7|-bV all-items index [Consumer Price Index] 总指数〔消费物价指数〕
P4vW.|@ allocation letter 拨款信件
^j1?L B allocation of fund 分配款项；预留款项
H-gq0+,yE allocation of profit 利润分配；溢利分配
3Lx]-0h allocation warrant 拨款令
S|U/m m allotment 分配；配股
bL`O k allotment notice 股份配售通知；配股通知
t/? x#X allotment of shares 股份分配
VGLE5lP X allowable 可获宽免；免税的
YG<7Zv
allowable business loss 可扣除的营业亏损
}nrl2yp:% allowable expenses 可扣税的支出
wgm?lfX< allowance 免税额；津贴；备抵；准备金
Y {]Rh RR allowance for debts 债项的免税额
a~b^`ykcWP allowance for depreciation by wear and tear 耗损折旧免税额
^P&)2m:s allowance for funeral expenses 殡殓费的免税额
=Z
^= allowance for inflation 为通货膨胀而预留的款项；通胀准备金
QO; W}c:N allowance for repairs and outgoings 修葺及支出方面的免税额
$<jI<vD+: allowance to debtor 给债务人的津贴
@+L ZSd+I alteration of capital 资本更改
k@qn' Zi alternate trustee 候补受托人
L&td4`2y amalgamation 合并
R8
1z|+c|_ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
:'-FaGy ambit of charges 征税范围；收费范围
vas
amended valuation 经修订的估值
Xj :?V ; American Commodities Exchange 美国商品交易所
]d]tQPEU American Express Bank Limited 美国运通银行
u@v0I$ American Stock Exchange 美国证券交易所
u_.`I8qa amortization 摊销
&P R u[! amount due from banks 存放银行同业的款项
<&3qFK*9r amount due from banks abroad 存放海外银行同业的款项
!|P>%bi amount due from holding companies 控股公司欠款
S:qML]RO amount due from local banks 存放本港银行同业的款项
_9!_fIY amount due to banks 银行同业的存款
/"d5<B `% amount due to banks abroad 海外银行同业的存款
m7z6c"?lB amount due to holding companies 控股公司存款
g0-hN%= 6 amount due to local banks 本港银行同业的存款
+(d\` {A amount due to outport banks 外埠银行同业的存款
<<>?`7N amount for note issue 发行纸币的款额
`$|!h-" amount of bond 担保契据的款额
vJg|}]h>L amount of consideration 代价款额
+'qzk>B amount of contribution 供款数额
!QoOL<(){ amount of indebtedness 负债款额
k8E'wN amount of principal of the loan 贷款本金额
=k]Rze I amount of rates chargeable 应征差饷数额
<5*cc8 amount of share capital 股本额
eup#.#J amount of sums assured 承保款额
RFyeA.
N amount of variation 变动幅度
*Q bPz4," amount of vote 拨款数额
;Wjb}_V:_ amount payable 应付款额
YKbR#DC\ amount receivable 应收款额
y"= j[. Amsterdam Stock Exchange 阿姆斯特丹证券交易所
OA#AiQUR analysis 分析
1-C 2Y ` ancillary risk 附属风险
U[5 annual account 周年帐目；周年帐目报表；年度决算；年结
( r _xs annual accounting date 年结日期
3DRXao annual allowance 每年免税额；年积金；年度津贴；年津
{ Z<4 annual balance 年度余额
e-Z+)4fH annual disposable income 每年可动用收入
[G{{f annual estimates 周年预算
Fil HpnQCt annual fee 年费
W.h6g8|wx annual general meeting 周年大会
U[9`:aV; annual growth rate 年增率；每年增长率
aagN-/ mgm annual long-term supplement 长期个案每年补助金
Cs$wgm* annual pensionable emolument 可供计算退休金的年薪
l_JPkM(mJw annual report 年报
pNFL;k+p} Annual Report on the Consumer Price Index 《消费物价指数年报》
N_TWT&o4 annual return 周年报表；周年申报表；每年报税表格
9kj71Jp&} Annual Return Rules 《周年报表规则》
4}sfJ0HhX annual review of consumer prices 每年消费物价回顾
v*}r<} j annual roll-forward basis 逐年延展方式
Mfjj+P annual salary 年薪
Y2i:ZP annual statement 年度报表；年度决算表
o @[yF< 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
;j]0GD,c$ annuitant 年金受益人
F$Q( 2:w annuity 年金
$<c0Z6f annuity contract 年金合约
(xffU%C^ annuity on human life 人寿年金
_ uL{@( antecedent debt 先前的债项
9W$FX ante-dated cheque 倒填日期支票
\`?l6'! anticipated expenditure 预期开支
=\7o@ 38 anticipated net profit 预期纯利
>jU.R;H5 anticipated revenue 预期收入
ES72yh] anti-inflation measure 反通货膨胀措施
FJl#NOp& anti-inflationary stance 反通货膨胀立场
_ 1[5~Pnh apparent deficit 表面赤字
(C/2 shr 8 apparent financial solvency 表面偿债能力
ON ~jt[ apparent partner 表面合伙人
9J%
~?k application for personal assessment 个人入息课税申请书
'6*^s&H~ application of fund 资金应用
H8j#rC#&pm application to release as liquidator and to destruct the books of accounts and documents
!gv/ jdF 申请免除清盘人职务及毁灭帐簿与文件
G" &9u2 k appointed actuary 委任精算师
X
$LX;Lv appointed auditor 委任核数师；委任审计师
Y85M$]e, appointed trustee 委任的受托人
COJny/FT| appointer 委任人
f]H[uzsV apportioned pro rata 按比例分摊
S0C
7'H%?# apportionment 分配；分摊
7c|8>zES:E Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
gV]]?X& apportionment formula 分摊方程式
L U5e!bP apportionment of estate duty 遗产税的分摊
>h>X/a(=~ appraisal 估价；评估
!kZ9Ox9^ appreciable growth 可观增长
3# G;uWN- appreciable impact 显着影响
a[iuE` appreciable increase 可观增长
ur^)bp< n appreciation 增值；升值
8/X#thG appreciation against other currencies 相对其他货币升值
q h;ahX~ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
4PUSFZK? appreciation tax 增值税
fMRBGcg7Dc appropriation 拨款；拨用；拨付
7!Z\B-_, appropriation account 拨款帐目
-M Z LkS U Appropriation Bill 拨款法案
:lQl;Q -e appropriation-in-aid system 补助拨款办法
,w%cX{ approved assets 核准资产
%(h-cuhq approved basket stock 认可一篮子证券
Fi.gf?d approved budget 核准预算
-miWXEe@l approved charitable donation 认可慈善捐款
CHp`4 approved charitable institution 认可慈善机构
YnC7e2 approved currency 核准货币；认可货币
VR /7CI4= approved estimates 核准预算
+grIw# j approved estimates of expenditure 核准开支预算
FHWzwi*u} approved overseas insurer 核准海外保险人
T4n.C~ approved overseas trust company 核准海外信托公司
!$r4 lu approved pooled investment fund 核准汇集投资基金
$PA=7`\MP/ approved provident fund scheme 认可公积金计划
~`M>&E@Y_/ approved provision 核准拨款
(h> Jz approved redeemable share 核准可赎回股份
37'@,*m ` approved regional stock 认可地区性证券
6#P\DT approved retirement scheme 认可退休金计划
jH26-b< approved subordinated loan 核准附属贷款
,Oojh;P_ arbitrage 套戥；套汇；套利
& kh7|:{j arbitrageur 套戥者；套汇者
p# HbN#^Hy arbitrary amount 临时款项
"/6<k0.D& arrangement 措施；安排；协定
z,/0e@B > arrears 欠款
9{bG @g arrears of pay 欠付薪酬
'vKB] /e; arrears of revenue 逾期未收税款；逾期未收的帐项
gzDH~'8W articles of association 组织章程；组织细则；组织章程细则
hXr`S4aJ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
e6n1/TtqM ascertainment of profit 确定利润
:Z|lGH
= "Asia Clear" “亚洲结算系统”
c(jF^
0~ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
b(wzn`Z%Et Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Erz{{kf]1V Asian Development Fund [ADF] 亚洲发展基金
{B$cd?} Asian dollar bond 亚洲美元债券
gAt[kW< n Asian dollar market 亚洲美元市场
/MHqt=jP6 Asian dollar rate 亚洲美元利率
csZ IBi Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
j.O7-t%C Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
T;D`=p# asked price 沽盘；喊价；索价；卖方报价
$P#Cf&R assessable income 应评税入息
g7!P| assessable loss 应评税亏损
1{\{'EP{ assessable profit 应评税利润
V*P3C5 l assessable value 应评税值
7e $\|~< assessed profit 估定利润
kGhWr M assessed value 经评估价值
t/z]KdK P assessment 评税；评定；估价；评税单
MI o5Y`T assessment number 评税编号；估价编号
sIQd } assessment of additional tax 补加税评税
hYRG Ipu5 assessment of performance 业绩评估；实绩评价
Q l8E9~h Assessor 评税主任
Qp8. D4^@3 asset price bubbles 资产价格泡沫
q
H&7Q{ asset-backed securities 具资产保证的证券
sXm8KV assets accretion 资产增值
-FA]%Pl<' assets and liabilities 资产与负债
M,1Yce%+} assets betterment statement 资产递增表；资产改进表
])paU8u assets lending 实物放款；有抵押贷款
Gw3eO&X3i assets of the company passing on the death 死者去世时转移的公司资产
O8+e: K[D assets pledged as security for liabilities 用作负债抵押的资产
~J1;Z0}# assets portfolio 资产投资组合
|0:&d w?*! assets price 资产价格
g0t$1cUR assets quality 资产质素
W tF assets realization 资产变现
I,dH\]^h= assets refinancing arrangement 资产再集资安排
@=ABO"CQ assets securitization 资产证券化
r2?-QvQ assets situated outside Hong Kong 在香港以外地方的资产
F , {M!dL assets stripping 削减资产；拆卖资产
zA [6rYXY assets value 资产值
PZ2$ [s0W assignee 承让人
k]FP1\Y assignment 转让；转让书；转让契
aH<B qD[# assignment of interest 权益转让
Di{T3~fqU assignment of letters patent and trade mark 专利证书及商标转让
bv$ g$ assignment of property 物业转让；物业转让书
5^'PjtW6 assignment right 转让权
I=)Hb?q T~ assignor 转让人
F[/Bp>P7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
~?&;nTwHe Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
2b+cz associate member 附属会员
OD5c,IkWB associated body corporate 相联法人团体
z:f[<`,GT associated company 相联公司；联属公司
tK)E*! associated corporation 相联法团
*k'D%}N: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
w6>'n
} 公认会计师公会〔英国〕
NikY0= i Association of Futures Exchange Brokers 香港期货经纪协会
!f\,xa|M Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
%Y8#I3jVJ association of underwriters 承保人组织
q,-bw2 assumption of control 接管
pUby0)}t assurance 担保；保险；转易；转易书
hKv3;j cd assurance of interest 权益的转易
UlQZw*ce at 19XX price 按一九ＸＸ年价格计算
]$/ TsN at a discount 按赔价计算；按贴水价格计算；打折扣
(!kOM% 3{ at a premium 按溢价计算；按升水价格计算
KB+,}7 at call 通知付款；按通知
[B3qZ" at constant market price 按固定市价计算
$7~ k#_#PC at constant price 按固定价格计算
ws9F~LmLbr at cost 按成本计算
s hjb b at current market price 按当时市价计算；按现时市价计算
j48cI3C at current price 按当时价格计算；按现时价格计算
hEAt4z0P at factor cost 按要素成本计算；按生产要素成本计算
,aS6|~ac4 at money-of-the-day price 按付款当日价格计算
% !$ua_8 at or better 按指定或较佳价位〔买卖指令〕
)M(; :#l e at par 按面值计算；平价
c;DWSgIw at sight 见票即付
A,-UW+: at the close 按收市盘
ZY-UQ4_|u at the opening 按开市盘
E>~DlL% attestation 见证；见证条款
[FLRrTcE at-the-money option 平价期权
cy|]}n85 attorney 受权人；受托代表人
Nzj7e 1= attornment 新拥有人承认书
[L h<k+ attributable profit 可归属利润
@dE|UZ=( attributable share value 可归属股份价值
9d{iq"*R Auckland Stock Exchange 奥克兰证券交易所
%RA8M-
d auction 拍卖
N@J "~9T auctioneer 拍卖商
}.O,P'k audit 审计；核数
[eL?O;@BD Audit Commission 审计署
0eq="|n^| Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
O~yPe. 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〕
+=#sa m*i audit review 帐目审查
KJc
fbZ~ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
9?<WRM3a> audited account 审计帐目；经审计的帐目
i)fAm$8# G audited annual account 经审计的周年帐目
=*0<.Lo': audited balance sheet 经审计的资产负债表
ec Ixiv\ auditor 核数师；核数主任；审计师
^t4T8ejn auditor's certificate 核数师证明书；审计师证明书
HJ[@;F|aU auditor's report 核数师报告；审计师报告
dr3#?% Aussie bond 澳元债券
xI?%.Z;*+ austerity budget 紧缩预算
B3[;}8u> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
UD1R _bL} Australia All Ordinaries Index 澳洲所有普通股票指数
V&82U w Australian Dollar [AUD] 澳元
eqD|3YX Australian Options Market 澳大利亚期权市场
Wr"-~PP Australian Securities Commission 澳洲证券事务监察委员会
$%!'c#
F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
O#}T .5 t Australian Stock Exchange 澳大利亚证券交易所
b:Oa4vBa Austrian Schilling [ATS] 奥地利先令
En$-,8\% authentication 认证；鉴证
F?Cx"JYix authority to purchase 委托购买证；委购书
_r+2o-ZR authorization 认可；核准；授权；授权书
$(pzh:| authorization by direction 指示授权
*gMo(-tN authorization by instruction 指令授权
n Dx}6}5) authorization by warrant 令状授权
<PL9 4 authorization of unit trust 单位信托的认可
Sw HrHj authorized agent 指定代理人
o /273I authorized capital 法定资本
) jBP t& authorized clerk 出市员
K?0f)@\nx authorized dealer 认可交易商
"<6X=| C authorized financial institution 认可财务机构
@q0\oG4L authorized fund 认可基金
p^PAbCP'|3 authorized fund house 获授权的基金公司；认可基金公司
lA}(63j+b authorized institution 认可机构
e]-bB#-A authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
5P~{*o f authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
=Tv;?U C authorized insurer 获授权保险人；获认可承保人
~/LO @ authorized investment 特准投资项目
!}7FC>Cx authorized person 获授权人
z0[_5 Cm/ authorized representative 获授权代表
u|prVzm\m authorized share capital 法定股本
iX4?5yz~< automated quotation system 自动报价系统
QiBo]`)% Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
.Fo0AjL} x 自动交易系统〔香港期货交易所有限公司〕
/c 3A > automatic adjustment mechanism 自动调整机制
aOZSX3;wg automatic adjustment system 自动调整系统
{RFpTh7f: Automatic Clearing House 自动票据交换所
%5<uQc9 automatic exchange rates accumulation system 自动化汇率累集系统
AA[(rw Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
gZbC[L automatic teller machine [ATM] 自动柜员机
aps R26\^ autopay 自动转帐
I6?n> available assets 可用资产
LbX>@2(& available fiscal reserve 现存财政储备
R7%'
v Zk available profit 可用利润
%Wy$m?gD Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
Cx(|ZD^ average 平均；平均数；海损
" %$jl0i_c average basic salary 平均基本薪金
feg average consumer expenditure 平均消费开支；一般消费开支
!DgN@P.o average cost 平均成本
o%dKi] average cost of land production 增辟土地平均成本
D"kss5>w average daily turnover 平均每日成交额
#6O<!{PH6 average daily wage rate 平均每日工资率
1#rcxUSi average expenditure pattern 平均开支模式
.bc oH average growth rate 平均增长率
Y*0 AS|r! average net fixed assets 固定资产平均净值
+o +e*B7Eh average of relatives 相对价格平均数
NN(ZH73 average price 平均价格
t5
:4'%| average propensity to consume 平均消费倾向；一般消费倾向
GG0l\! 2) average propensity to save 平均储蓄倾向；一般储蓄倾向
0X6|pC~ average rate 平均率
v%gkQa average revenue 平均收入；平均收益
9z >I&vc X average stock 平均库存；平均存货
:&*Y
Io average yearly rent 平均年租
=[]V$<G'w{ avoidance of double taxation 避免双重课税
o@SL 0H-6| avoidance of tax 避税
