A:
n ;y<!L7 A share Ａ股；甲类股份
9# xcp/O abatement of tax 减税；减扣免税额
O3PE
w4yA ABN AMRO Bank N.V. 荷兰银行
Y }a a6 above-the-line expenditure 线上项目支出；经常预算支出
:"|}oKT%mP above-the-line receipt 线上项目收入；经常预算收入
ci <`* >l ABSA Asia Limited 南非联合亚洲有限公司
=4 36/O`K absolute change 绝对数值变更
sTU`@}} absolute expenditure 实际开支
=6Ihk absolute guideline figure 绝对准则数字
b7p&EK"Hm absolute interest 绝对权益
z;x $tO absolute order of discharge 绝对破产解除令
1nye.i~ absolute profit margin 绝对利润幅度
&ScADmZP^d absolute value 实值；绝对值
oyi EOC absolutely vested interest 绝对既得权益
MyXgp>?~T absorbed cost 已吸收成本；已分摊成本
S1.w^Ccy absorption 吸收；分摊；合并
49E<`f0 absorption rate 吸收率；摊配率；分摊率
^Bf@ I ACB Finance Limited 亚洲商业财务有限公司
_jQ"_Ff acceptable form of reciprocity 合理的互惠条件
4 jfkCU acceptable rate 适当利率；适当汇率
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KsX+sd acceptance agreement 承兑协议
Uo#% f+t acceptance for honour 参加承兑
MD%_Z/NL acceptor 承兑人；接受人；受票人
+'Ec)7m acceptor for honour 参加承兑人
}E+#*R3auB accident insurance 意外保险
K1AI:$H Accident Insurance Association of Hong Kong 香港意外保险公会
G>qzA gA accident insurance scheme 意外保险计划
GNlP]9wX accident year basis 意外年度基准
w(zlH j accommodation 通融；贷款
S~.:B2=5K accommodation bill 通融票据；空头票据
nb9qVuAGU accommodation party 汇票代发人
^w/_hY!4/ account balance 帐户余额；帐户结余
qM~e v E$% account book 帐簿
SxdH %agM account collected in advance 预收款项
\cP\I5IW:s account current book 往来帐簿
]L@V pHEj account of after-acquired property 事后取得的财产报告
- ^`]tF`M account of defaulter 拖欠帐目
] cdKd ) account payable 应付帐款
o$8v8="p account payee only [A/C payee only] 只可转帐；存入收款人帐户
:UGc6 account receivable 应收帐款
. T6fPEb account receivable report 应收帐款报表
q$ (@ account statement 结单；帐单；会计财务报表
L1
1/XpR account title 帐户名称；会计科目
(,#R j$W accountant's report 会计师报告
N: [22`NP Accountant's Report Rules 会计师报告规则
T0 J"Wr>WY accounting and auditing procedure 会计与审计程序；会计与核数程序
M.iR 5Uh Accounting Arrangements 《会计安排》
{f3&s4xj= accounting basis 会计基础
VHGOVH, accounting by Official Receiver 破产管理署署长呈交的帐目
Hr |De8#f Accounting Circular 《会计通告》
k>I [U}h accounting class 会计类别
9=p^E# d accounting date 记帐日期；会计结算日期
})rJU/ accounting for money 款项核算
i/N4uq}'A< Accounting Officer 会计主任
[4KW64 %l accounting period 会计报告期；会计期
0wU8PZ Nj accounting policy 会计政策；会计方针
$@<qaR{t \ accounting practice 会计惯例
8.3888 accounting principle 会计准则
B#9rqC accounting record 会计记录
Z[[o u? c accounting report 会计报告
cLj@ +?/ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
O:cta/M Accounting Society of China 中国会计学会
c%9wI*l accounting statement 会计报表
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cC?u accounting system 会计制度；会计系统
@.T( \Dq^ accounting transaction 会计事项；帐务交易
`OO=^.-u accounting treatment 会计处理
@5+ JXD accounting year 会计年度
]:m>pI*z. accretion 增值；添加
d~1Nct$: accrual 应计项目；应累算数目
pCS2sq8RC accrual basis 应计制；权责发生制
6m"_=.k% accrual basis accounting 应计制会计；权责发生制会计
%T4htZa accrue 应累算；应计
*u^N_y accrued benefit 应累算利益
b0|q@!z> accrued charges 应计费用
i>#[*.|P accrued cumulative preference share dividend 应累算的累积优先股股息
qfE>N?/ accrued expenses 应累算费用
=LEKFXqM accrued interest payable 应付利息；应计未付利息
!g{9]"Z1T accrued interest receivable 应收利息；应计未收利息
f|G,pDL x accrued right 累算权益
@| ! 9~F accruing profit 应累算的利润
eJFGgJRIvF accumulated fiscal reserve 累积财政储备
ij i<+ oul accumulated profit 累积利润；滚存溢利
d5mhk[p7\J accumulated reserve 累积储备
*F | j%]k~ accumulation of surplus income 累积收益盈余
* NzHY;e acquired assets 既得资产
\,| Xz|?C acquisition 收购；购置；取得
>tTNvb5 acquisition cost 购置成本
G?e"A0, acquisition expenses 购置费用
[zmx acquisition of 100% interest 收购全部股权
q{I,i(%m8 acquisition of control 取得控制权
22lC^)`TE acquisition of fixed assets 购置固定资产
SZW+<X acquisition of shell “买壳”
M il
![A1 acquisition price 收购价
+Gv{Apd" act of God 天灾
,b ! !h]t acting partner 执事合伙人
=@$G3DM active market 买卖活跃的市场；交投畅旺的市场；旺市
Eoo QLZ active partner 积极参与的合伙人
p"" #Gbwj active trading 交投活跃
~Vq<nkWS actual circulation 实际流通
e]R`B}v O actual cost 实际成本
\-3\lZ3qj actual expenditure 实际开支；实际支出
V 9 qZ a actual income 实际入息；实际收入；实际收益
)2t!=
ua actual market 现货市场
foY=?mbL actual price 现货价；实际价格
c^0Yu Bps[ actual profit 实际利润
gn "Y?IZ? actual quotation 实盘；实际价位；实际报价
2(~Y ^_ actual year basis 按实际年度计算
)f(.{M actuals 实货
wG6@. ;3 actuarial investigation 精算调查
3";Rw9 actuarial principle 精算原则
$@k[X h actuarial report 精算师报告
2K?~)q&t* Actuarial Society of Hong Kong 香港精算学会
*c'nPa$+|S actuarial valuation 精算师估值
j. UQLi&` actuary 精算师
pM ZKF = ad referendum agreement 暂定协议；有待覆核的协定
^~~&[wY ad valorem duty 从价税；按值征税
8l,`~jvU!* ad valorem duty system 从价税制
h#a;(F4_7 ad valorem fee 从价费
*((wp4b ad valorem tariff 从价关税
Itn7Kl additional allowance 额外免税额
OL+d x`Y additional amount for unexpired risk 未过期风险的额外款额
0IU>KGJ-0s additional assessable profit 补加应评税利润
PAG.],"D additional assessment 补加评税
0 ?ka XD additional commitment 额外承担
F&?55@b additional commitment vote 额外承担拨款
?Ne@ OMc additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
=\CJsS. additional dependent parent allowance 供养父母额外免税额
ANB@cK _ additional provision 额外拨款
242dT/j additional stamp duty 附加印花税
z~tCag8I(k additional tax 补加税罚款；补加税款
*=UxX ] 0y Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Pp-\#WJ adjudged bankrupt 被裁定破产
ie4keVlXc adjudicated bankrupt 裁定破产人
f4.k%| ] adjudication fee 裁定费；评定印花税额手续费；评估契据费
lR] z8 & adjudication of bankruptcy 裁定破产；宣告破产
( bEX"U- adjudication of insolvency 裁定无力偿还债务
1n}q6oa= adjusted actual 经调整的实数；调整后的实数
c 32IO&W4 adjusted current assets 经调整的流动资产；调整后的流动资产
.Cv0Ze adjusted figure 经调整的数字；调整后的数额
z.fh4p adjusted liabilities 经调整的负债；调整后的负债
%JmRJpCvR adjusted loss 经调整的亏损；调整后的亏损
_ 4 :@+{ 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
o!.\+ [ adjusted profit 经调整的利润；调整后的利润
Wr3j8"f/ adjusted surplus 经调整的盈余额；调整后的盈余额
fBCW/<Z adjusted value 经调整的价值；调整后的价值
~ 3k& =3d] adjustment 调整；修订；理算〔保险〕
l|#WQXs*c{ adjustment centre 调剂中心
VrL==aTYXs adjustment lag 调整过程的时间差距；调整时差
.XPcH(q adjustment mechanism 调整机制
gp0 7I{0~m adjustment of loss 亏损调整
v @zpF)| adjustment process 调整过程；调整程序
:|hFpLt adjustment range 调整幅度
+B^(,qKMN administered exchange rate 受管制汇率
]L0GIVI E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
@oC# k< administration expenses 行政费用
}6/L5j:+ administration fee 手续费；行政费
?v-Y1j administration in bankruptcy 破产管理
jG($:>3a@ administration order 遗产管理令
D(3\m) administrator 管理人；遗产管理人
jDI )iW`P administrator of the estate 遗产管理人
GA&mM admission of debt 债项承认书
5~(.:R X:q admission of proof 接纳债权证明
zJ;K4)"j advance 放贷款项；垫付款项；预支款项；预付款项
sj;8[Xy's advance account 暂支帐目；预付款帐户
97"dOi!Wh advance compensation 预付补偿金
Hx;ij? advance from shareholder 股东垫款
g ucd]VH advance pending reimbursement 预支以待日后付还
VAkZ@
u3'~ advanced economy 先进经济体系
u`E 24~ advancement 预付；预付财产
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K> T advances warrant 垫款令
BcJ]bIbKb advancing 贷出
vfID@g`!q+ adverse balance 逆差
3{e7j6u\ adverse exchange 逆汇
|ocIp/ $ advertisement addressed to shareholders 在报章刊登的致股东通告
(qn ; MN6< advice for collection 托收通知书
?Y6MC:l< advice of drawing 提款通知书；汇票通知书
om 3$= advice of payment 付款通知
-rE_ pV; Advisory Committee [Securities and Futures Commission]
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$ @ 谘询委员会〔证券及期货事务监察委员会〕
uP,{yna( Advisory Committee on Diversification 经济多元化谘询委员会
s|3@\9\ affidavit 誓章；遗产申报誓章
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V}q7\G~ affidavit of no receipt 述明无收款的誓章
k+k&} 8e affiliate 联号；联营公司；附属公司
.54E*V1 affiliated company 附属公司；联号；联营公司
f.f5f%lO~ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*We.?"X']. affordability 负担能力
?O1:-vpZ African Development Bank [AfDB] 非洲开发银行
q Gnd h after-acquired property 事后取得的财产
g8+w?Zn} after-hours dealing 市后交易
p #vZYwe=L after-tax profit 税后盈利；税后利润；税后溢利
0,)A o8 agency agreement 代理协议
_ED,DM agency expenses 代理机构的开支
J &,N1B agency fee 代理费
}@IRRe Q Agency Law 《代理法》
At5:X*vD agent 代理人；承销人
z 4l
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T';<;6 J** agent's fee 代理人费；经纪费
c*nH = aggregate 总计；总数；总体数字
~$g$31/ aggregate amount 总款额；总额
tP O\ e] aggregate assets and liabilities 总体资产与负债
1$,t:/'-4 aggregate at constant price 按固定价格计算的总体数字
}5n((7@X aggregate demand 总需求
r,p6J7/lfS aggregate gross position 总持仓量
<:#O*Y{ aggregate limit 总限额
1VW;[ oc Q aggregate of salaries tax 合计薪俸税
AF{k^^|H aggregate performance 总体表现；总体业绩
>`rK=?12< aggregate supply 总体供应
}qUNXE@ aggregate surplus 总盈余
6 bL+q`3> aggregate total 整体总额
; n2|pC^ aggregate value 总值；合计价值
YT;b$>1v aggregated basis 合计基准
Mwdh]I,# aggregated net chargeable income 合计应课税入息实额
.K![< e Z aggregation 合并计算；合计；总和
/'|'3J]HP aggregation of incomes of husband and wife 夫妇入息合并计算
$@_7HE3 aggregation of property 财产的总和
/>fP )56* agio 差价；贴水
f.Y9gkt3d Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
G?-27Jk8 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y<YVb@ O. 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
AYHfe#! Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
fn|l9k~ <O 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
#plwK-tPR Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
4-q7o]%5< 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Uo{h.
.7? agreement for a settlement 授产协议
V43pZ]YZ> agreement for assignment 转让协议
# k+Gg w agreement for sale 售卖协议；买卖协议
VQHJ O I agreement for sale and purchase 买卖协议
Vv(!Ki} agreement for the payment of interest 支付利息协议
riI0k{ agreement for the repayment of money 还款协议
Z< a6U 3 agreement of reinsurance 再保险协议
4 )=LOGW Agricultural Bank of China 中国农业银行
TQ &%SMCn air passenger departure tax 飞机乘客离境税
hq9b Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
od>DSn3T airport tax 机场税
y:!MWZ alcohol duty 酒精税
x&3!z[m@@ alienation 让与；让渡；转让
]ABpOrg alimony 生活费；赡养费
]Jj\** All Ordinaries Index [AOI] 所有普通股指数
ok 5
{c all risks 全险；综合险
sg 12C All Sales Record for Stock Market 《股票市场成交报告》
b5YjhRimS Allied Capital Resources Limited 新联财务有限公司
S~vbISl all-items index [Consumer Price Index] 总指数〔消费物价指数〕
UTQ$sg|7p allocation letter 拨款信件
~p ~8T allocation of fund 分配款项；预留款项
}~lF Rf allocation of profit 利润分配；溢利分配
OVO0Emv allocation warrant 拨款令
[Kk LpZG allotment 分配；配股
k /nOz* allotment notice 股份配售通知；配股通知
{! RW*B allotment of shares 股份分配
JH2?^h|{ allowable 可获宽免；免税的
c L*D_)?8 allowable business loss 可扣除的营业亏损
ssW+'GD allowable expenses 可扣税的支出
'MKkC(]4 allowance 免税额；津贴；备抵；准备金
=Mq=\T allowance for debts 债项的免税额
(]0$^!YK allowance for depreciation by wear and tear 耗损折旧免税额
R!xs; |] allowance for funeral expenses 殡殓费的免税额
)!MeSWGq allowance for inflation 为通货膨胀而预留的款项；通胀准备金
L@?Dmn'v allowance for repairs and outgoings 修葺及支出方面的免税额
HZ =Dd4! allowance to debtor 给债务人的津贴
BQf} S
+ alteration of capital 资本更改
87EI<\mP alternate trustee 候补受托人
);$Uf!v4 amalgamation 合并
~BCS m]j ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
pTZPOv#?Q ambit of charges 征税范围；收费范围
I/9ZUxQCyG amended valuation 经修订的估值
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$.2O@ American Commodities Exchange 美国商品交易所
#{(?a.: American Express Bank Limited 美国运通银行
P,!W\N%3 American Stock Exchange 美国证券交易所
D8_m_M| P amortization 摊销
'j$iS W& amount due from banks 存放银行同业的款项
?n/:1LN, amount due from banks abroad 存放海外银行同业的款项
h 88iZK amount due from holding companies 控股公司欠款
f(DGC2R
< amount due from local banks 存放本港银行同业的款项
yhEU *\: amount due to banks 银行同业的存款
V_U$ JKJ1= amount due to banks abroad 海外银行同业的存款
D0PP
amount due to holding companies 控股公司存款
U ;Hu:q* amount due to local banks 本港银行同业的存款
H;s0|KRgJ amount due to outport banks 外埠银行同业的存款
uc%75TJ@ amount for note issue 发行纸币的款额
WX
79V amount of bond 担保契据的款额
/- 4i"| amount of consideration 代价款额
~! ]FF}6 amount of contribution 供款数额
:<%K6?'@^ amount of indebtedness 负债款额
mBc;^8I?23 amount of principal of the loan 贷款本金额
[ 7]p\' j amount of rates chargeable 应征差饷数额
|LKhT4rE amount of share capital 股本额
.CI]8O"3y amount of sums assured 承保款额
~=%eOoZP;c amount of variation 变动幅度
{a_= 4a amount of vote 拨款数额
z>k6 T4( amount payable 应付款额
H7"I+qE-G amount receivable 应收款额
133lIX+(k Amsterdam Stock Exchange 阿姆斯特丹证券交易所
{i^ ?XdM analysis 分析
y VQ qz ancillary risk 附属风险
`a:@[0r0U annual account 周年帐目；周年帐目报表；年度决算；年结
2U>1-p&dn annual accounting date 年结日期
iUA2/ A annual allowance 每年免税额；年积金；年度津贴；年津
>;o^qi_$ annual balance 年度余额
*P:`{ZV7=W annual disposable income 每年可动用收入
FH M^x2 annual estimates 周年预算
$ sEe0 annual fee 年费
.)})8csl.d annual general meeting 周年大会
Gyy:. ]>& annual growth rate 年增率；每年增长率
8NeP7.U<w annual long-term supplement 长期个案每年补助金
-O~WHi5} annual pensionable emolument 可供计算退休金的年薪
"eI-Y`O, annual report 年报
dz5bW> Annual Report on the Consumer Price Index 《消费物价指数年报》
@Sub.z&T{ annual return 周年报表；周年申报表；每年报税表格
B/E1nBobC Annual Return Rules 《周年报表规则》
D 8h ?s annual review of consumer prices 每年消费物价回顾
gbr|0h> annual roll-forward basis 逐年延展方式
S7wZCQe annual salary 年薪
D.qbzJz annual statement 年度报表；年度决算表
S3hJL:3c 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
uVDB; 6 annuitant 年金受益人
?Pl>sCFm~ annuity 年金
&Z=}H0y
q annuity contract 年金合约
]S,I}NP annuity on human life 人寿年金
*v:+ A E antecedent debt 先前的债项
H|F>BjXn5 ante-dated cheque 倒填日期支票
\R&`bAd k anticipated expenditure 预期开支
K]@6&H-b| anticipated net profit 预期纯利
2|EH Ny! anticipated revenue 预期收入
BAm H2" anti-inflation measure 反通货膨胀措施
6$SsdT|8B anti-inflationary stance 反通货膨胀立场
D8`,PXtV apparent deficit 表面赤字
zfi{SO
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M0c"wi@S_ apparent partner 表面合伙人
5/:Z j,41{ application for personal assessment 个人入息课税申请书
ICq;jf ML application of fund 资金应用
PKdM-R'Z application to release as liquidator and to destruct the books of accounts and documents
bvEk.~tC' 申请免除清盘人职务及毁灭帐簿与文件
*KxV;H8/ appointed actuary 委任精算师
}E8 Y,;fTD appointed auditor 委任核数师；委任审计师
PhKJ#D Rbr appointed trustee 委任的受托人
D6bCC;
h= appointer 委任人
'ycs{}' apportioned pro rata 按比例分摊
`{ F8# apportionment 分配；分摊
z(1h ^.
Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
^fnRzX apportionment formula 分摊方程式
n{Jvx>); apportionment of estate duty 遗产税的分摊
U <4<8' appraisal 估价；评估
M/d!&Bk appreciable growth 可观增长
9]NsWd^^ appreciable impact 显着影响
zCO5 `%14 appreciable increase 可观增长
*PL+)2ob appreciation 增值；升值
zd#qBj]g appreciation against other currencies 相对其他货币升值
3p!R4f)GN appreciation of the exchange value of Hong Kong dollar 港元汇值上升
_3A$z A appreciation tax 增值税
J [LGa:`` appropriation 拨款；拨用；拨付
axU!o /m> appropriation account 拨款帐目
Y0|~]J(B Appropriation Bill 拨款法案
p4{?Rhb6 appropriation-in-aid system 补助拨款办法
Yz-b~D/=} approved assets 核准资产
J9poqp@`MG approved basket stock 认可一篮子证券
MB ^ b)\X approved budget 核准预算
$Ae/NwIlc approved charitable donation 认可慈善捐款
Gjy'30IF approved charitable institution 认可慈善机构
pPQ]#v approved currency 核准货币；认可货币
'O\K Wj { approved estimates 核准预算
z_JZx]*/ approved estimates of expenditure 核准开支预算
8qS)j1.! approved overseas insurer 核准海外保险人
1%EY!14G+ approved overseas trust company 核准海外信托公司
?_<ZCH approved pooled investment fund 核准汇集投资基金
:Oq! .uO approved provident fund scheme 认可公积金计划
B TcxB h approved provision 核准拨款
~&B_ Bswf approved redeemable share 核准可赎回股份
zK fb approved regional stock 认可地区性证券
rQisk8 % approved retirement scheme 认可退休金计划
'| Q=J) approved subordinated loan 核准附属贷款
d UjdQ arbitrage 套戥；套汇；套利
Zpu>T2Tp arbitrageur 套戥者；套汇者
m l?+JbLg0 arbitrary amount 临时款项
1g rrb&K arrangement 措施；安排；协定
=N7N=xY arrears 欠款
puXJ:yo( arrears of pay 欠付薪酬
y"@~5e477$ arrears of revenue 逾期未收税款；逾期未收的帐项
I|WBT articles of association 组织章程；组织细则；组织章程细则
]BAF Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
%K ] u" ascertainment of profit 确定利润
8(Z*Vz uu "Asia Clear" “亚洲结算系统”
zac>tXU; Asia Commercial Bank Ltd. 亚洲商业银行有限公司
i9.5 2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
db#y ]>^l Asian Development Fund [ADF] 亚洲发展基金
9QY)<K~a Asian dollar bond 亚洲美元债券
4,$x ~m`N Asian dollar market 亚洲美元市场
C?hw$^w7T Asian dollar rate 亚洲美元利率
Q~-g tEv+& Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
7;| 6g8= Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
OkzfQ
hC} asked price 沽盘；喊价；索价；卖方报价
cE]tv L:g assessable income 应评税入息
#exE ~@fy- assessable loss 应评税亏损
{_(;&\5 assessable profit 应评税利润
MIt\[EB assessable value 应评税值
,dh*GJ{5 assessed profit 估定利润
$)7-wCl</ assessed value 经评估价值
!(SaE' assessment 评税；评定；估价；评税单
2d$hgR#v assessment number 评税编号；估价编号
AFMAgf{bD assessment of additional tax 补加税评税
aYPzN<"% assessment of performance 业绩评估；实绩评价
EWqKd/ Assessor 评税主任
hrcR"OZ~X asset price bubbles 资产价格泡沫
)QI]b4[ asset-backed securities 具资产保证的证券
W&bh&KzCW assets accretion 资产增值
2@e<II2ha8 assets and liabilities 资产与负债
eKStt|M' assets betterment statement 资产递增表；资产改进表
5vP*oD assets lending 实物放款；有抵押贷款
c p.)K!$ assets of the company passing on the death 死者去世时转移的公司资产
H3a}`3}U assets pledged as security for liabilities 用作负债抵押的资产
N@j|I* y| assets portfolio 资产投资组合
G e~&Ble assets price 资产价格
NsJUruN assets quality 资产质素
!Rsx) assets realization 资产变现
)*s.AFu]7x assets refinancing arrangement 资产再集资安排
$orhY D3gv assets securitization 资产证券化
hsfVKlw- assets situated outside Hong Kong 在香港以外地方的资产
1Rca E!\p assets stripping 削减资产；拆卖资产
?"sk" { assets value 资产值
rvr Ok assignee 承让人
dnNc,l&g assignment 转让；转让书；转让契
E}1[& assignment of interest 权益转让
5jYRIvM[Q~ assignment of letters patent and trade mark 专利证书及商标转让
A h)7A|0rT assignment of property 物业转让；物业转让书
t5eux&C assignment right 转让权
I OIGLtB
assignor 转让人
;TaT=% associate 有联系的人；有关连人士；相联者；合伙人；联系人
0Y!Bb2 m Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
0kC!v , associate member 附属会员
Sm, %> associated body corporate 相联法人团体
, GR(y^S associated company 相联公司；联属公司
C= hE@ associated corporation 相联法团
M:C*? ;K: Association of Chartered Certified Accountants [ACCA] [United Kingdom]
KZDB \T 公认会计师公会〔英国〕
T R: D Association of Futures Exchange Brokers 香港期货经纪协会
"& C'K Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&1B) mj association of underwriters 承保人组织
.6.oqb assumption of control 接管
DUW;G9LP$- assurance 担保；保险；转易；转易书
u4. -AY { assurance of interest 权益的转易
c]xpp;% ] at 19XX price 按一九ＸＸ年价格计算
K gKV(q= at a discount 按赔价计算；按贴水价格计算；打折扣
o'D6lkf0 at a premium 按溢价计算；按升水价格计算
0V`/oaW; at call 通知付款；按通知
TH6g:YP`7 at constant market price 按固定市价计算
KUuwScb\ at constant price 按固定价格计算
k87B+0 QEL at cost 按成本计算
a(BC(^1! at current market price 按当时市价计算；按现时市价计算
S)Ld^0w at current price 按当时价格计算；按现时价格计算
\h
#v L at factor cost 按要素成本计算；按生产要素成本计算
KWN &nP
+ at money-of-the-day price 按付款当日价格计算
(6JD<pBm at or better 按指定或较佳价位〔买卖指令〕
(dO 4ww@O at par 按面值计算；平价
OwDjUKeN at sight 见票即付
L {5zA5#m at the close 按收市盘
M(/%w"R at the opening 按开市盘
B>~E6j7[Mp attestation 见证；见证条款
bJ/~UEZw at-the-money option 平价期权
jkPXkysm attorney 受权人；受托代表人
T8qG9)~3 attornment 新拥有人承认书
Q7#Q6-Q attributable profit 可归属利润
Vr5a :u ' attributable share value 可归属股份价值
Lw!@[;2 Auckland Stock Exchange 奥克兰证券交易所
1>|p1YZ" auction 拍卖
8vaqj/ auctioneer 拍卖商
!})+WSs'"s audit 审计；核数
\ &_
- Audit Commission 审计署
>#>YoA@S Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
wmT3 > 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〕
B JlF@F# audit review 帐目审查
?f &*mp Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
KE(kR>OB] audited account 审计帐目；经审计的帐目
LX w&d]P audited annual account 经审计的周年帐目
B`KpaE] audited balance sheet 经审计的资产负债表
8qBw;A) auditor 核数师；核数主任；审计师
_;0:wXib = auditor's certificate 核数师证明书；审计师证明书
AY * auditor's report 核数师报告；审计师报告
Z/ThY bk Aussie bond 澳元债券
EzthRe9 austerity budget 紧缩预算
GU"MuW`u2 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=@ON>SmPs Australia All Ordinaries Index 澳洲所有普通股票指数
*4.f*3* Australian Dollar [AUD] 澳元
eH1Y!&` Australian Options Market 澳大利亚期权市场
qLPI^g, Australian Securities Commission 澳洲证券事务监察委员会
iOD9lR`s Australian Society of Certified Practising Accountants 澳洲执业会计师公会
2poU \|H Australian Stock Exchange 澳大利亚证券交易所
+ ^~n09 Austrian Schilling [ATS] 奥地利先令
iAXx`>}m authentication 认证；鉴证
DpTQP u9 authority to purchase 委托购买证；委购书
T mUn/ authorization 认可；核准；授权；授权书
s]=kD authorization by direction 指示授权
r9u*c authorization by instruction 指令授权
Zl* HT %-5 authorization by warrant 令状授权
-4HI9Czts authorization of unit trust 单位信托的认可
W;0_@!?mr} authorized agent 指定代理人
U;{VL! authorized capital 法定资本
I:Z38xz -[ authorized clerk 出市员
zM)o^Fn2 authorized dealer 认可交易商
UB(8N7_/ authorized financial institution 认可财务机构
|r3eq4$Am authorized fund 认可基金
,@>B#%Nz authorized fund house 获授权的基金公司；认可基金公司
!X#=Pt[, authorized institution 认可机构
U>:p` @ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
A}oR,$D- authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
* 9*I:Uh57 authorized insurer 获授权保险人；获认可承保人
B|!YGf L authorized investment 特准投资项目
47t^{WrT authorized person 获授权人
9N-m IGJ authorized representative 获授权代表
LWIU7d w authorized share capital 法定股本
jPbL 3"0A& automated quotation system 自动报价系统
[ 9$>N Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
;Hm\?n)a 自动交易系统〔香港期货交易所有限公司〕
8B WLi5R[ automatic adjustment mechanism 自动调整机制
Cu9,oU+N automatic adjustment system 自动调整系统
242lR0#aY Automatic Clearing House 自动票据交换所
Y .&z $+ automatic exchange rates accumulation system 自动化汇率累集系统
i rrQ$N} Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
uRUysLIw automatic teller machine [ATM] 自动柜员机
Q Odv zVy< autopay 自动转帐
$R"~BZbt; available assets 可用资产
)|2g#hH5 available fiscal reserve 现存财政储备
7$b78wax available profit 可用利润
$r_z""eOc Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
`cVG_= 2 average 平均；平均数；海损
|@Z
QoH average basic salary 平均基本薪金
B\N,%vsx#U average consumer expenditure 平均消费开支；一般消费开支
\7Zk[)!FL average cost 平均成本
i;Gl-b\_h average cost of land production 增辟土地平均成本
dyg1.n#M} average daily turnover 平均每日成交额
jIuE1ve average daily wage rate 平均每日工资率
k deJ B- average expenditure pattern 平均开支模式
" $m3x O average growth rate 平均增长率
{L.0jAwB average net fixed assets 固定资产平均净值
HW{+THNj average of relatives 相对价格平均数
BeP0l Z average price 平均价格
=(@J+ Ou average propensity to consume 平均消费倾向；一般消费倾向
GKm)wOb(*S average propensity to save 平均储蓄倾向；一般储蓄倾向
*a\1*Jk average rate 平均率
)%UO@4 average revenue 平均收入；平均收益
9#pl BtQ** average stock 平均库存；平均存货
6IeHZ)jGj average yearly rent 平均年租
~Ug a=& avoidance of double taxation 避免双重课税
'm-s8]-W avoidance of tax 避税
