A:
e5veq!*C? A share Ａ股；甲类股份
F\,3z7s abatement of tax 减税；减扣免税额
] S;e#u{QE ABN AMRO Bank N.V. 荷兰银行
f)"O( c above-the-line expenditure 线上项目支出；经常预算支出
e[Q(OV5(R above-the-line receipt 线上项目收入；经常预算收入
;&J MBn]J ABSA Asia Limited 南非联合亚洲有限公司
J8/>b{Y absolute change 绝对数值变更
H(?z?2b p absolute expenditure 实际开支
u@==Ut absolute guideline figure 绝对准则数字
'e{e>>03 absolute interest 绝对权益
\ZCc~muR absolute order of discharge 绝对破产解除令
v6oZD;;~ absolute profit margin 绝对利润幅度
Dk ]Y\: absolute value 实值；绝对值
63:ZDQ absolutely vested interest 绝对既得权益
xvpS% MS absorbed cost 已吸收成本；已分摊成本
Oe2T mvl absorption 吸收；分摊；合并
E.6^~'/ absorption rate 吸收率；摊配率；分摊率
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" $2 ACB Finance Limited 亚洲商业财务有限公司
Kpj0IfC,10 acceptable form of reciprocity 合理的互惠条件
d*q _ DV acceptable rate 适当利率；适当汇率
y}#bCRy~.A acceptance agreement 承兑协议
D }b+#G(m[ acceptance for honour 参加承兑
eN}FBX#' acceptor 承兑人；接受人；受票人
zZ;tSKL acceptor for honour 参加承兑人
7(gQ6?KsZ accident insurance 意外保险
i 3(bg, Accident Insurance Association of Hong Kong 香港意外保险公会
d&R/f Im accident insurance scheme 意外保险计划
ce+\D'q [ accident year basis 意外年度基准
iW)FjDTP accommodation 通融；贷款
vcV=9q8P1 accommodation bill 通融票据；空头票据
Mc 76) accommodation party 汇票代发人
xwK<f6H! y account balance 帐户余额；帐户结余
Y*J`W f(w account book 帐簿
d/R:-{J)c account collected in advance 预收款项
9RR1$( f account current book 往来帐簿
~^Vt)/} Q account of after-acquired property 事后取得的财产报告
HnOp*FP account of defaulter 拖欠帐目
''f account payable 应付帐款
^f3F~XhY3 account payee only [A/C payee only] 只可转帐；存入收款人帐户
F Fg0} account receivable 应收帐款
sVh!5fby& account receivable report 应收帐款报表
kFuaLEJi account statement 结单；帐单；会计财务报表
gI\J sN account title 帐户名称；会计科目
3+n&Ya1 accountant's report 会计师报告
\B2=E Accountant's Report Rules 会计师报告规则
d@] 0 =Ax accounting and auditing procedure 会计与审计程序；会计与核数程序
4( B,aU>y Accounting Arrangements 《会计安排》
2psI\7UjA] accounting basis 会计基础
m$[ \(Z(/ accounting by Official Receiver 破产管理署署长呈交的帐目
ih1SN, / Accounting Circular 《会计通告》
q;B-np?U accounting class 会计类别
'1.T-.4>& accounting date 记帐日期；会计结算日期
{u9VHAXC f accounting for money 款项核算
V 3I&0P k Accounting Officer 会计主任
O a-Z eCq accounting period 会计报告期；会计期
! >t |vgW accounting policy 会计政策；会计方针
rJ!xzge;G accounting practice 会计惯例
UXIq>[2Z1 accounting principle 会计准则
.F
3v) accounting record 会计记录
2v%~KV accounting report 会计报告
GH YgSS Accounting Services Branch [Treasury] 会计事务部〔库务署〕
hiP^*5h Accounting Society of China 中国会计学会
N],A&}30 accounting statement 会计报表
O \lt!p3F accounting system 会计制度；会计系统
q[dls_ accounting transaction 会计事项；帐务交易
&x;v& accounting treatment 会计处理
i ]F,Y;&| accounting year 会计年度
D ZLS n Ax accretion 增值；添加
qI O)Z accrual 应计项目；应累算数目
=xa`)#4( accrual basis 应计制；权责发生制
t0}3QGf;c accrual basis accounting 应计制会计；权责发生制会计
oD!72W_: accrue 应累算；应计
S ._9 accrued benefit 应累算利益
(* "R"Y accrued charges 应计费用
-?'u"*#1, accrued cumulative preference share dividend 应累算的累积优先股股息
tlvLbP*r accrued expenses 应累算费用
bU_9GGG| accrued interest payable 应付利息；应计未付利息
M^+~r,D1u accrued interest receivable 应收利息；应计未收利息
&t%ICz&3 accrued right 累算权益
f n;7Nf7{ accruing profit 应累算的利润
6,s@>8n accumulated fiscal reserve 累积财政储备
gpE5ua& accumulated profit 累积利润；滚存溢利
T #er5WOH accumulated reserve 累积储备
yfuvU2nVH accumulation of surplus income 累积收益盈余
bO^%#<7 acquired assets 既得资产
oOQ nV(I acquisition 收购；购置；取得
#sNa}292" acquisition cost 购置成本
0)9GkHVu( acquisition expenses 购置费用
"&L<u0KHG acquisition of 100% interest 收购全部股权
eFZ`0V0 acquisition of control 取得控制权
`db++Z'C acquisition of fixed assets 购置固定资产
|h6)p;`gc acquisition of shell “买壳”
sV3/8W13 acquisition price 收购价
^HC!
my act of God 天灾
i3#]_ p{ acting partner 执事合伙人
vxbO>c active market 买卖活跃的市场；交投畅旺的市场；旺市
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!YFMh; active partner 积极参与的合伙人
p3sz32 RX active trading 交投活跃
zPhN V8k- actual circulation 实际流通
"$
u"Py actual cost 实际成本
<lv:mqV actual expenditure 实际开支；实际支出
mN ~;MR; actual income 实际入息；实际收入；实际收益
tEf-BV;\y actual market 现货市场
=\oNu&Q^ actual price 现货价；实际价格
Sy8o/- actual profit 实际利润
k]I<% actual quotation 实盘；实际价位；实际报价
c3K(mM: actual year basis 按实际年度计算
+ Uj~zx@ actuals 实货
&z% 7Nu actuarial investigation 精算调查
MPM_/dn- actuarial principle 精算原则
[.3M>,)+- actuarial report 精算师报告
JX>_ imo
Actuarial Society of Hong Kong 香港精算学会
xr.fZMOh4 actuarial valuation 精算师估值
K$f~Fft actuary 精算师
lC^q}Bh: ad referendum agreement 暂定协议；有待覆核的协定
#!Kg?BR2 ad valorem duty 从价税；按值征税
tPFV6n
i ad valorem duty system 从价税制
' 71D:%p ad valorem fee 从价费
ihs@
'jh ad valorem tariff 从价关税
q j=12; additional allowance 额外免税额
oh,Nu_! additional amount for unexpired risk 未过期风险的额外款额
]TD]
additional assessable profit 补加应评税利润
) ~ C)4 additional assessment 补加评税
JnPA; 1@/ additional commitment 额外承担
cl1 4FrpYu additional commitment vote 额外承担拨款
fa"eyBO50 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Rw Y)
O5 additional dependent parent allowance 供养父母额外免税额
QeU>%qK T additional provision 额外拨款
/:C"n|P7Z additional stamp duty 附加印花税
WS2TOAya) additional tax 补加税罚款；补加税款
`M p]iD { Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
K;S&91V)= adjudged bankrupt 被裁定破产
hb^e2@i;Oq adjudicated bankrupt 裁定破产人
N=:y l/M adjudication fee 裁定费；评定印花税额手续费；评估契据费
=cqaA^HQL adjudication of bankruptcy 裁定破产；宣告破产
QWfwoe&;R: adjudication of insolvency 裁定无力偿还债务
S@Jl_`< adjusted actual 经调整的实数；调整后的实数
_khQ adjusted current assets 经调整的流动资产；调整后的流动资产
Fda <cS] adjusted figure 经调整的数字；调整后的数额
1!BV]&,[ adjusted liabilities 经调整的负债；调整后的负债
*4=Fy:R]O adjusted loss 经调整的亏损；调整后的亏损
N!Kd VDdT| adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
kD"dZ Qx adjusted profit 经调整的利润；调整后的利润
z?FZu,h} adjusted surplus 经调整的盈余额；调整后的盈余额
gy~M]u{ adjusted value 经调整的价值；调整后的价值
WMl_$Fd6 adjustment 调整；修订；理算〔保险〕
dk ;Ed adjustment centre 调剂中心
. r] n < adjustment lag 调整过程的时间差距；调整时差
/`2VJw adjustment mechanism 调整机制
R)G'ILneV adjustment of loss 亏损调整
0.&gm@A~c$ adjustment process 调整过程；调整程序
Dt.OZ4w5 adjustment range 调整幅度
aLq=%fsV) administered exchange rate 受管制汇率
[y>Q3UqN Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
213 D{#2 administration expenses 行政费用
"ve?7&G7U administration fee 手续费；行政费
~+^,o_hT administration in bankruptcy 破产管理
uCmdNY administration order 遗产管理令
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administrator 管理人；遗产管理人
7B+?1 E( administrator of the estate 遗产管理人
z,/dYvT< admission of debt 债项承认书
'6
w|z^ admission of proof 接纳债权证明
|oO0%#1H advance 放贷款项；垫付款项；预支款项；预付款项
_ %<7!|" advance account 暂支帐目；预付款帐户
8v(Xr}q,r advance compensation 预付补偿金
`qs'={YtU advance from shareholder 股东垫款
Ia>qVM0 advance pending reimbursement 预支以待日后付还
lWnV{/q\ X advanced economy 先进经济体系
=> -b?F0(c advancement 预付；预付财产
{jlm]< :&Z advances warrant 垫款令
4+l7v?:Pr advancing 贷出
VVCCPK^< adverse balance 逆差
B g7?1m adverse exchange 逆汇
zse! t advertisement addressed to shareholders 在报章刊登的致股东通告
I|iI
,l/9 advice for collection 托收通知书
y "7TO# advice of drawing 提款通知书；汇票通知书
TpMfk7- advice of payment 付款通知
]l+2Ca:-[j Advisory Committee [Securities and Futures Commission]
L~vNW 6#W 谘询委员会〔证券及期货事务监察委员会〕
Z AZQFr'* Advisory Committee on Diversification 经济多元化谘询委员会
|Zkcs]8M! affidavit 誓章；遗产申报誓章
@JN %P} 4) affidavit of no receipt 述明无收款的誓章
jzzVZ%t affiliate 联号；联营公司；附属公司
-pkeEuwv{ affiliated company 附属公司；联号；联营公司
<-FZ-asem affirmation [estate duty] 非宗教式宣誓〔遗产税〕
n=hz7tjaz affordability 负担能力
j7"E0Wc^o_ African Development Bank [AfDB] 非洲开发银行
{L<t6A after-acquired property 事后取得的财产
7d'@Z2%J0 after-hours dealing 市后交易
1
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after-tax profit 税后盈利；税后利润；税后溢利
x bn+9b agency agreement 代理协议
p aMw88*u agency expenses 代理机构的开支
Ep0Aogp29 agency fee 代理费
XUMCz7& j Agency Law 《代理法》
: PQA 9U| agent 代理人；承销人
5Vut4px agent of company 公司代理人
fI"`[cA"] agent's fee 代理人费；经纪费
gdk O|x aggregate 总计；总数；总体数字
2.; OHQTE aggregate amount 总款额；总额
j}h50*6KO aggregate assets and liabilities 总体资产与负债
mP:mzmUw aggregate at constant price 按固定价格计算的总体数字
QuF%m^aE aggregate demand 总需求
i37W^9 R aggregate gross position 总持仓量
s'/.ea V_ aggregate limit 总限额
A.z~wu%( aggregate of salaries tax 合计薪俸税
:()4eK/\ aggregate performance 总体表现；总体业绩
FIG5]u aggregate supply 总体供应
'n> |jw) aggregate surplus 总盈余
/md`tqI>i< aggregate total 整体总额
gvsS:4N"Nq aggregate value 总值；合计价值
u y`U1> aggregated basis 合计基准
9)f1CC] aggregated net chargeable income 合计应课税入息实额
dIM:U :c aggregation 合并计算；合计；总和
&s]
s] V) aggregation of incomes of husband and wife 夫妇入息合并计算
y{jv-&!xB aggregation of property 财产的总和
tP3H7Yl! g agio 差价；贴水
c~$ipX Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
{P = {) Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.X:{s,@ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
YW/<. 0rI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
a"WnBdFZ 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
`5q`ibyPI Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
S3 x:]E: 《香港政府和大韩民国政府关于相互促进和保护投资协定》
KJ(zLwQ: agreement for a settlement 授产协议
;$|+H"g| agreement for assignment 转让协议
~zRW *pd agreement for sale 售卖协议；买卖协议
} 8r+&e agreement for sale and purchase 买卖协议
59EAqz[: agreement for the payment of interest 支付利息协议
7:1Hg j( agreement for the repayment of money 还款协议
9V"^ F.> agreement of reinsurance 再保险协议
WP}_ _1!%u Agricultural Bank of China 中国农业银行
O+'Pq,hn air passenger departure tax 飞机乘客离境税
A:p0p^* Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
XP(q=Mw airport tax 机场税
N%Lh_2EzqV alcohol duty 酒精税
ly^F?.e- alienation 让与；让渡；转让
FE_n+^|k< alimony 生活费；赡养费
<BO|.(ys All Ordinaries Index [AOI] 所有普通股指数
LW2Sko?Yo all risks 全险；综合险
2b3*zB*@V All Sales Record for Stock Market 《股票市场成交报告》
u
|f h!- Allied Capital Resources Limited 新联财务有限公司
!XtbZ - all-items index [Consumer Price Index] 总指数〔消费物价指数〕
_ROe!w 1 allocation letter 拨款信件
G1P m!CM= allocation of fund 分配款项；预留款项
M8 g=t[\ allocation of profit 利润分配；溢利分配
f'#7i@Je allocation warrant 拨款令
xE0+3@_>> allotment 分配；配股
K
IqF"5 allotment notice 股份配售通知；配股通知
<:%Iq13D allotment of shares 股份分配
nbOMtK allowable 可获宽免；免税的
!_c<j4O allowable business loss 可扣除的营业亏损
@<w$QD allowable expenses 可扣税的支出
7p~@S4 allowance 免税额；津贴；备抵；准备金
^ qE4:| e allowance for debts 债项的免税额
j. m-6 allowance for depreciation by wear and tear 耗损折旧免税额
KIuYWr7& allowance for funeral expenses 殡殓费的免税额
52:oe1-8 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
;JAe=wt^'I allowance for repairs and outgoings 修葺及支出方面的免税额
f[dwu39k allowance to debtor 给债务人的津贴
t[^}/
S alteration of capital 资本更改
Fd ]! 7 alternate trustee 候补受托人
#b{ otc) amalgamation 合并
['sIR+c%'O ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
%r|fuwwJO ambit of charges 征税范围；收费范围
OCR x| amended valuation 经修订的估值
al" 1T- American Commodities Exchange 美国商品交易所
SmtH2%y I American Express Bank Limited 美国运通银行
Y$'fds4P American Stock Exchange 美国证券交易所
X?1 :Z|pJ amortization 摊销
x9@ % L{* amount due from banks 存放银行同业的款项
( zTr/ amount due from banks abroad 存放海外银行同业的款项
(M[Kh ^ amount due from holding companies 控股公司欠款
(s"_NU j6 amount due from local banks 存放本港银行同业的款项
N5~g:([k amount due to banks 银行同业的存款
pX!S*(Q{ amount due to banks abroad 海外银行同业的存款
43 |zj E amount due to holding companies 控股公司存款
g *^"x& amount due to local banks 本港银行同业的存款
SIbQs8h]
amount due to outport banks 外埠银行同业的存款
o 'yR^` amount for note issue 发行纸币的款额
D0-C:gz amount of bond 担保契据的款额
yqB{QFXO amount of consideration 代价款额
v
7Pv&| amount of contribution 供款数额
g fO.Ky6 amount of indebtedness 负债款额
44 S<(Re amount of principal of the loan 贷款本金额
D./e|i? amount of rates chargeable 应征差饷数额
FUHa"$Bg amount of share capital 股本额
\yM[?/< amount of sums assured 承保款额
iVmf/N@ A| amount of variation 变动幅度
9 h L Po amount of vote 拨款数额
_ sM$O> amount payable 应付款额
*rW] HN z amount receivable 应收款额
XrBLw}lD`N Amsterdam Stock Exchange 阿姆斯特丹证券交易所
|w\D6d]o analysis 分析
_|~2i1 Ms, ancillary risk 附属风险
5"@<7/2qI annual account 周年帐目；周年帐目报表；年度决算；年结
Te5_ T&1Z annual accounting date 年结日期
WL$WWA08_ annual allowance 每年免税额；年积金；年度津贴；年津
VEz&TPu annual balance 年度余额
LfF<wDvXf annual disposable income 每年可动用收入
>Z>*Iz,LP annual estimates 周年预算
t}TtWI annual fee 年费
^DIN(0u) annual general meeting 周年大会
fzSZ>I0R annual growth rate 年增率；每年增长率
m>UJ; F annual long-term supplement 长期个案每年补助金
f~" 3#MaV annual pensionable emolument 可供计算退休金的年薪
/$ L;m annual report 年报
MA"iM+Ar Annual Report on the Consumer Price Index 《消费物价指数年报》
E<~ /AReo annual return 周年报表；周年申报表；每年报税表格
~r|.GY Annual Return Rules 《周年报表规则》
pz-`Tp w annual review of consumer prices 每年消费物价回顾
{|> ~#a49h annual roll-forward basis 逐年延展方式
if_e$,dh~> annual salary 年薪
d9 sgk3K annual statement 年度报表；年度决算表
yhUc]6`V.H 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
36lIV,YnU annuitant 年金受益人
'8%aq8 annuity 年金
i 0L7`TB annuity contract 年金合约
!nykq}kPN\ annuity on human life 人寿年金
>} aykz*g antecedent debt 先前的债项
?u8+F ante-dated cheque 倒填日期支票
& I d ^n anticipated expenditure 预期开支
{4:En; anticipated net profit 预期纯利
)?4m} anticipated revenue 预期收入
F3 wRHq anti-inflation measure 反通货膨胀措施
b6Ntt Y!3 anti-inflationary stance 反通货膨胀立场
u5idH),< apparent deficit 表面赤字
q^12Rj;H apparent financial solvency 表面偿债能力
mM}|x~\R apparent partner 表面合伙人
9|'bPOKe application for personal assessment 个人入息课税申请书
g"zk14' application of fund 资金应用
eKu&_q application to release as liquidator and to destruct the books of accounts and documents
7<N X;Fx 申请免除清盘人职务及毁灭帐簿与文件
HWe.|fH: appointed actuary 委任精算师
rJNf&x%6 appointed auditor 委任核数师；委任审计师
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O appointed trustee 委任的受托人
JgK?j&!hs: appointer 委任人
SSI&WZ2a apportioned pro rata 按比例分摊
0<>iMr D apportionment 分配；分摊
e HOm^.gd Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
kXG+zs T apportionment formula 分摊方程式
a(}j n| apportionment of estate duty 遗产税的分摊
` D4J9;|;] appraisal 估价；评估
0@xuxm/i appreciable growth 可观增长
t? c*(?Xa appreciable impact 显着影响
j^64 :3 appreciable increase 可观增长
dxASU|Yo9 appreciation 增值；升值
G\P*zz Sq appreciation against other currencies 相对其他货币升值
06=eA0JI appreciation of the exchange value of Hong Kong dollar 港元汇值上升
Y ,}p appreciation tax 增值税
WMI/Y 9N appropriation 拨款；拨用；拨付
K1eoZ8=! appropriation account 拨款帐目
eueXklpg+ Appropriation Bill 拨款法案
6X X5 K @ appropriation-in-aid system 补助拨款办法
QZwRg&d<o approved assets 核准资产
`Cb$8;)z approved basket stock 认可一篮子证券
Kfj*#) SZ approved budget 核准预算
4/d#)6
approved charitable donation 认可慈善捐款
DPe`C%Oc1 approved charitable institution 认可慈善机构
t@4vEKw?.X approved currency 核准货币；认可货币
ZW\ h, 8% approved estimates 核准预算
3@}_ F<"* approved estimates of expenditure 核准开支预算
*Pq`~W_M7 approved overseas insurer 核准海外保险人
MM5#B!BB approved overseas trust company 核准海外信托公司
a~{St v approved pooled investment fund 核准汇集投资基金
-eNi;u approved provident fund scheme 认可公积金计划
K}$PI W approved provision 核准拨款
U'#{v7u approved redeemable share 核准可赎回股份
j#~4JGZt approved regional stock 认可地区性证券
LLU>c]a approved retirement scheme 认可退休金计划
:Mt/6} approved subordinated loan 核准附属贷款
h{Tn vI/" arbitrage 套戥；套汇；套利
t8^*s<O arbitrageur 套戥者；套汇者
l_kH^ET arbitrary amount 临时款项
o<!#1#n+: arrangement 措施；安排；协定
$23R%8j arrears 欠款
?Ts
Z_ arrears of pay 欠付薪酬
I~mw\K{.3M arrears of revenue 逾期未收税款；逾期未收的帐项
"/\:Fdc^ articles of association 组织章程；组织细则；组织章程细则
XBeHyQp Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
d kVVvK ascertainment of profit 确定利润
v'iQLUgI "Asia Clear" “亚洲结算系统”
2
na8G Asia Commercial Bank Ltd. 亚洲商业银行有限公司
i?|SC= Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
*'`-plS 7 Asian Development Fund [ADF] 亚洲发展基金
N .2rF Asian dollar bond 亚洲美元债券
y24 0 +;a Asian dollar market 亚洲美元市场
>MhkNy Asian dollar rate 亚洲美元利率
MQ,2v.
vZ. Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
. II'W3Fr Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Dbtw>:= asked price 沽盘；喊价；索价；卖方报价
p~e6ah?1 assessable income 应评税入息
&0o&!P8CB assessable loss 应评税亏损
@cXY"hP` assessable profit 应评税利润
}y0UyOa{ C assessable value 应评税值
'~a!~F~> assessed profit 估定利润
k,&W5zBKe assessed value 经评估价值
ao,LP,_ assessment 评税；评定；估价；评税单
c(eu[vj: assessment number 评税编号；估价编号
#6YNgJNk assessment of additional tax 补加税评税
>o [T#U assessment of performance 业绩评估；实绩评价
$B(B Assessor 评税主任
yC _X@o-n asset price bubbles 资产价格泡沫
[PU.lRq asset-backed securities 具资产保证的证券
1Ju{IEV assets accretion 资产增值
.rMGI "
assets and liabilities 资产与负债
8T2$ 0 assets betterment statement 资产递增表；资产改进表
c8u&ev.U assets lending 实物放款；有抵押贷款
T[7- 3[w<) assets of the company passing on the death 死者去世时转移的公司资产
Aimgfxag assets pledged as security for liabilities 用作负债抵押的资产
D)mqe -%1 assets portfolio 资产投资组合
\"uR&D assets price 资产价格
&-{4 JSII assets quality 资产质素
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m5p assets realization 资产变现
uH7u4 f1Q assets refinancing arrangement 资产再集资安排
MqNp*n 2 assets securitization 资产证券化
'DKP-R" assets situated outside Hong Kong 在香港以外地方的资产
{j(,Q qB;f assets stripping 削减资产；拆卖资产
6ZF5f^M^ assets value 资产值
<CH7jbK assignee 承让人
,iHl;3 bu assignment 转让；转让书；转让契
MbJV)*Q assignment of interest 权益转让
/]vg_ &)= assignment of letters patent and trade mark 专利证书及商标转让
%i96@ 6O assignment of property 物业转让；物业转让书
\?}ZXKuJj assignment right 转让权
{ Ji[d.cY assignor 转让人
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$0`Q associate 有联系的人；有关连人士；相联者；合伙人；联系人
\75%[;. Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"V^(i%E; associate member 附属会员
xvW+;3; associated body corporate 相联法人团体
'\\J95*` associated company 相联公司；联属公司
6 .*=1P*? associated corporation 相联法团
ZOU$do>O Association of Chartered Certified Accountants [ACCA] [United Kingdom]
jaDZP X-yS 公认会计师公会〔英国〕
H 7R1Ga J Association of Futures Exchange Brokers 香港期货经纪协会
vZ k+NS< Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0/),ylCj association of underwriters 承保人组织
WJhI6lu assumption of control 接管
f^',J@9@ assurance 担保；保险；转易；转易书
q 3
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"Z,'NL>& at 19XX price 按一九ＸＸ年价格计算
O1-Ne.$ at a discount 按赔价计算；按贴水价格计算；打折扣
sKNN ahGjh at a premium 按溢价计算；按升水价格计算
/y1,w JI at call 通知付款；按通知
#2n>J'} at constant market price 按固定市价计算
:r!nz\%WW at constant price 按固定价格计算
9GCxF`OB at cost 按成本计算
2!l)% F` at current market price 按当时市价计算；按现时市价计算
I*'QD) at current price 按当时价格计算；按现时价格计算
S=o Ab& at factor cost 按要素成本计算；按生产要素成本计算
j'v2m 6/ at money-of-the-day price 按付款当日价格计算
xeZ,}YP) at or better 按指定或较佳价位〔买卖指令〕
t\'URpa+5% at par 按面值计算；平价
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/rf at sight 见票即付
Vw+U? at the close 按收市盘
}yX a1#3 at the opening 按开市盘
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{41@v( attestation 见证；见证条款
.( 75.^b2) at-the-money option 平价期权
9.>v
;:vL attorney 受权人；受托代表人
L0Xb^vx}m attornment 新拥有人承认书
]G&d`DNV attributable profit 可归属利润
Vo%@bj~> attributable share value 可归属股份价值
#knpZ' Auckland Stock Exchange 奥克兰证券交易所
^e)KEkh auction 拍卖
R ]HHbD&; auctioneer 拍卖商
& [4 Gv61 audit 审计；核数
_g
3h XsA Audit Commission 审计署
Un7jzAvQ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
bluhiiATd 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〕
}Vk#w%EJ audit review 帐目审查
cO_En`F Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
29}(l#S}m audited account 审计帐目；经审计的帐目
h _f A audited annual account 经审计的周年帐目
c:4 i&|n audited balance sheet 经审计的资产负债表
`WX @1 ]m auditor 核数师；核数主任；审计师
TLw.rEN!; auditor's certificate 核数师证明书；审计师证明书
>f74]J=V auditor's report 核数师报告；审计师报告
0o c5ahp Aussie bond 澳元债券
yX<Sk q austerity budget 紧缩预算
"1WwSh}Z Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
/tDwgxJ Australia All Ordinaries Index 澳洲所有普通股票指数
4IIe1
.{ Australian Dollar [AUD] 澳元
I6zKvP8pb Australian Options Market 澳大利亚期权市场
':6`M Australian Securities Commission 澳洲证券事务监察委员会
&*A7{76x Australian Society of Certified Practising Accountants 澳洲执业会计师公会
6 [w_ /X" Australian Stock Exchange 澳大利亚证券交易所
D O#4E<]5 Austrian Schilling [ATS] 奥地利先令
I 6X_DPY authentication 认证；鉴证
m.Yj{u8zX authority to purchase 委托购买证；委购书
-n+ =[M authorization 认可；核准；授权；授权书
e G =Hyc authorization by direction 指示授权
E2+O-;VN authorization by instruction 指令授权
ALJ^XvB4V authorization by warrant 令状授权
auK*\Wjm? authorization of unit trust 单位信托的认可
&O7]e3E j authorized agent 指定代理人
p^<*v8,~7 authorized capital 法定资本
2E;UHR authorized clerk 出市员
lN - vFna authorized dealer 认可交易商
*FmY4w authorized financial institution 认可财务机构
v[A)r]"j"M authorized fund 认可基金
^FIpkhw authorized fund house 获授权的基金公司；认可基金公司
#2^eGhwnI authorized institution 认可机构
[x{'NwP? authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
0X !A' authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
M4~^tML>Ey authorized insurer 获授权保险人；获认可承保人
.SAOE'Foo authorized investment 特准投资项目
Lzm9Kh; authorized person 获授权人
ER;?[ ! authorized representative 获授权代表
M&wf4)*%0+ authorized share capital 法定股本
*QH@c3vUe\ automated quotation system 自动报价系统
o/t^rY y Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_xjw: 自动交易系统〔香港期货交易所有限公司〕
~M _ @_ automatic adjustment mechanism 自动调整机制
a9}7K/Y=d automatic adjustment system 自动调整系统
`O/1aW1 Automatic Clearing House 自动票据交换所
4,4S 5u[| automatic exchange rates accumulation system 自动化汇率累集系统
}%x 2Z{VF Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
I!Z=3 $, automatic teller machine [ATM] 自动柜员机
R6v~Sy&n! autopay 自动转帐
^T2o9f available assets 可用资产
62 )Qr
available fiscal reserve 现存财政储备
ae_Y?g+3 available profit 可用利润
R6eKI,y\" Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
NGIt~"e7R4 average 平均；平均数；海损
3k3-Ts average basic salary 平均基本薪金
/Ps/ m! average consumer expenditure 平均消费开支；一般消费开支
-Ri/I4 Xj average cost 平均成本
~ >6d}7xs average cost of land production 增辟土地平均成本
P'l'[Kz{' average daily turnover 平均每日成交额
4A W-'W average daily wage rate 平均每日工资率
z_nv|5" average expenditure pattern 平均开支模式
| Y"nZK, average growth rate 平均增长率
y=.`:EB9b average net fixed assets 固定资产平均净值
ktF\f[ average of relatives 相对价格平均数
vLCyT=OB` average price 平均价格
,6@s N'c average propensity to consume 平均消费倾向；一般消费倾向
%dn!$ [D@ average propensity to save 平均储蓄倾向；一般储蓄倾向
%wil' average rate 平均率
.6C9N{?Tqf average revenue 平均收入；平均收益
%'+}-w average stock 平均库存；平均存货
pUF$Nq>og average yearly rent 平均年租
/;E{(%U)t avoidance of double taxation 避免双重课税
r`-=<@[ avoidance of tax 避税
