A:
X1XmaO% A A share Ａ股；甲类股份
yPoa04!{= abatement of tax 减税；减扣免税额
e_+SBN1`P& ABN AMRO Bank N.V. 荷兰银行
' OXL'_Xl above-the-line expenditure 线上项目支出；经常预算支出
sl_f+h0 above-the-line receipt 线上项目收入；经常预算收入
Tcp aZ
'x ABSA Asia Limited 南非联合亚洲有限公司
G`r/ te sW absolute change 绝对数值变更
K''2Jfm absolute expenditure 实际开支
yJGnN g absolute guideline figure 绝对准则数字
duV\Kt/g^ absolute interest 绝对权益
4?33t] " absolute order of discharge 绝对破产解除令
HSj=g}r absolute profit margin 绝对利润幅度
D Q. ; 2W absolute value 实值；绝对值
cT| aQM@iW absolutely vested interest 绝对既得权益
ja&S^B^@ absorbed cost 已吸收成本；已分摊成本
/5Tp)h | absorption 吸收；分摊；合并
PiJ >gD x absorption rate 吸收率；摊配率；分摊率
6<o2 0(? ACB Finance Limited 亚洲商业财务有限公司
8}Cp(z 2 acceptable form of reciprocity 合理的互惠条件
AhU acceptable rate 适当利率；适当汇率
HhB& vi acceptance agreement 承兑协议
"IJ 9vXI acceptance for honour 参加承兑
tjJi| acceptor 承兑人；接受人；受票人
63SmQsv acceptor for honour 参加承兑人
+W+o~BE accident insurance 意外保险
R*O<( Accident Insurance Association of Hong Kong 香港意外保险公会
PUEEfq!% accident insurance scheme 意外保险计划
4Z0Y8y8) accident year basis 意外年度基准
wCt!.<, . accommodation 通融；贷款
'M35L30 accommodation bill 通融票据；空头票据
06NW2A%wv accommodation party 汇票代发人
aL|a2+P[`q account balance 帐户余额；帐户结余
D+ xPd< account book 帐簿
} k0B account collected in advance 预收款项
(mgv:<c;BA account current book 往来帐簿
QV>hQ]L account of after-acquired property 事后取得的财产报告
XP(fWRT1 account of defaulter 拖欠帐目
\:jJ{bl^A account payable 应付帐款
bL2b^UB~% account payee only [A/C payee only] 只可转帐；存入收款人帐户
-Mzm~@_s] account receivable 应收帐款
h\/ T b8 account receivable report 应收帐款报表
`s8!z y+ account statement 结单；帐单；会计财务报表
1T
8|>2m 3 account title 帐户名称；会计科目
"?>hQM1R accountant's report 会计师报告
'MQJt2QU9{ Accountant's Report Rules 会计师报告规则
o&RNpP* accounting and auditing procedure 会计与审计程序；会计与核数程序
A5^tus /y Accounting Arrangements 《会计安排》
!'(QF9%Q accounting basis 会计基础
-eFq^KP2 accounting by Official Receiver 破产管理署署长呈交的帐目
)E c /5=A Accounting Circular 《会计通告》
E`#/m@:|- accounting class 会计类别
@n;$Edza/ accounting date 记帐日期；会计结算日期
RYV:?=D7s accounting for money 款项核算
e=Q{CsP Accounting Officer 会计主任
_i2guhRs*Q accounting period 会计报告期；会计期
.zo>,*:t accounting policy 会计政策；会计方针
B *otqu z accounting practice 会计惯例
}8dS[-. accounting principle 会计准则
P"a9+ti+' accounting record 会计记录
Xz!O }M{4 accounting report 会计报告
\<%?=C'w~ Accounting Services Branch [Treasury] 会计事务部〔库务署〕
JgMYy,q8t Accounting Society of China 中国会计学会
<_#a%+5d accounting statement 会计报表
}CQ)W1mO" accounting system 会计制度；会计系统
.$zo_~ mR accounting transaction 会计事项；帐务交易
bE1 @RL accounting treatment 会计处理
5O C{_- accounting year 会计年度
LvW7>- accretion 增值；添加
I(va;hG<o accrual 应计项目；应累算数目
/-Y.A<ieN8 accrual basis 应计制；权责发生制
g]9A?#GyE accrual basis accounting 应计制会计；权责发生制会计
/3o@I5 accrue 应累算；应计
O0QK `F/)* accrued benefit 应累算利益
4||dc}I "E accrued charges 应计费用
6]fz;\DgP accrued cumulative preference share dividend 应累算的累积优先股股息
.&rL>A2U accrued expenses 应累算费用
g_e_L39 accrued interest payable 应付利息；应计未付利息
DS ^ `:^hv accrued interest receivable 应收利息；应计未收利息
~y>N JM>1 accrued right 累算权益
l {t!
LTf; accruing profit 应累算的利润
QBLha']'% accumulated fiscal reserve 累积财政储备
F!cRx%R accumulated profit 累积利润；滚存溢利
&6^QFqqW`- accumulated reserve 累积储备
/^':5"=o accumulation of surplus income 累积收益盈余
%Wa. 2s acquired assets 既得资产
'7UIzk| acquisition 收购；购置；取得
XX'mM v acquisition cost 购置成本
lx&;?QQ acquisition expenses 购置费用
\s_`ZEB acquisition of 100% interest 收购全部股权
G$E+qk
nJL acquisition of control 取得控制权
NU%<Ws= acquisition of fixed assets 购置固定资产
hIFfvUl acquisition of shell “买壳”
94xWMX2 acquisition price 收购价
$kxP{0u act of God 天灾
`:kI@TPI_C acting partner 执事合伙人
hw 0u?++ active market 买卖活跃的市场；交投畅旺的市场；旺市
kB=\a( active partner 积极参与的合伙人
p]x9hZ active trading 交投活跃
nZ/pi$7 actual circulation 实际流通
H",q-.! actual cost 实际成本
t&H3 yV actual expenditure 实际开支；实际支出
p_qJI@u8 actual income 实际入息；实际收入；实际收益
5?-@}PL!Y actual market 现货市场
{xCqz0 actual price 现货价；实际价格
G'(8/os{ actual profit 实际利润
HBcL1wfS actual quotation 实盘；实际价位；实际报价
0l2@3}e actual year basis 按实际年度计算
fu{.Ir actuals 实货
A x'o|RE)x actuarial investigation 精算调查
"w:?W S actuarial principle 精算原则
!c;BO Cqa actuarial report 精算师报告
c. 06S w* Actuarial Society of Hong Kong 香港精算学会
Kq;s${ |G actuarial valuation 精算师估值
x"{WLZ actuary 精算师
CQ:38l\`gd ad referendum agreement 暂定协议；有待覆核的协定
_qsg2e}n ad valorem duty 从价税；按值征税
':DLv{R ad valorem duty system 从价税制
%)sG 34 ad valorem fee 从价费
s' =w/os ad valorem tariff 从价关税
r;8X6C additional allowance 额外免税额
q1,jDJglZ additional amount for unexpired risk 未过期风险的额外款额
XG01g3 additional assessable profit 补加应评税利润
%OAvhutS additional assessment 补加评税
>%c7|\q[ R additional commitment 额外承担
>M^4p additional commitment vote 额外承担拨款
.{4U]a;[ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
xH>2$ ;f additional dependent parent allowance 供养父母额外免税额
#?fKi$fS;L additional provision 额外拨款
l@`Do [ additional stamp duty 附加印花税
hv#|dI=kZR additional tax 补加税罚款；补加税款
HB,
k}Q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
G$-[(eu - adjudged bankrupt 被裁定破产
s> JWNP adjudicated bankrupt 裁定破产人
O^KIB%}fu adjudication fee 裁定费；评定印花税额手续费；评估契据费
?k+>~k{}a adjudication of bankruptcy 裁定破产；宣告破产
Fm4)| 5 adjudication of insolvency 裁定无力偿还债务
UpS7>c7s adjusted actual 经调整的实数；调整后的实数
^(~%'f adjusted current assets 经调整的流动资产；调整后的流动资产
M&^Iun adjusted figure 经调整的数字；调整后的数额
1XJLGMW, adjusted liabilities 经调整的负债；调整后的负债
Wph@LRB] adjusted loss 经调整的亏损；调整后的亏损
mH /9J
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
Z^O_7I<5E adjusted profit 经调整的利润；调整后的利润
wOF";0EN adjusted surplus 经调整的盈余额；调整后的盈余额
rLp (}^ adjusted value 经调整的价值；调整后的价值
F-PQ`@ZNW adjustment 调整；修订；理算〔保险〕
-;j
' =? adjustment centre 调剂中心
m.w.h^f$& adjustment lag 调整过程的时间差距；调整时差
y8 $I= adjustment mechanism 调整机制
Sq[LwJ adjustment of loss 亏损调整
9_xJT^10 adjustment process 调整过程；调整程序
h N x#x adjustment range 调整幅度
1s6L]&B administered exchange rate 受管制汇率
WnL7 A:sZ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
uO5y{O2W administration expenses 行政费用
;- 6 administration fee 手续费；行政费
kn&>4/') administration in bankruptcy 破产管理
T1i}D"H % administration order 遗产管理令
oyq9XW~ D administrator 管理人；遗产管理人
I8Q!`K J administrator of the estate 遗产管理人
o e,yCdPs admission of debt 债项承认书
Xhp={p ; admission of proof 接纳债权证明
^~7ou A advance 放贷款项；垫付款项；预支款项；预付款项
lky5%H advance account 暂支帐目；预付款帐户
]4eIhj? advance compensation 预付补偿金
Eh&-b6: advance from shareholder 股东垫款
~zhP[qA}) advance pending reimbursement 预支以待日后付还
5aJd:36I advanced economy 先进经济体系
LGq
T$ O| advancement 预付；预付财产
R?i C"s! advances warrant 垫款令
T.pc3+B8N advancing 贷出
[( *? adverse balance 逆差
Y>Fh<"A|$ adverse exchange 逆汇
2k M;7: advertisement addressed to shareholders 在报章刊登的致股东通告
4x|\xg(
l advice for collection 托收通知书
4KB>O)YNg' advice of drawing 提款通知书；汇票通知书
W[t0hbV w advice of payment 付款通知
1h#e-Oyff Advisory Committee [Securities and Futures Commission]
l$ufW| 谘询委员会〔证券及期货事务监察委员会〕
Qm>2,={h Advisory Committee on Diversification 经济多元化谘询委员会
,*CP G$L affidavit 誓章；遗产申报誓章
`&URd&ouJD affidavit of no receipt 述明无收款的誓章
.>
5[; affiliate 联号；联营公司；附属公司
GBYwS{4 affiliated company 附属公司；联号；联营公司
): 7mK03J affirmation [estate duty] 非宗教式宣誓〔遗产税〕
'q\[aKEX= affordability 负担能力
J=6(
4> African Development Bank [AfDB] 非洲开发银行
KZGy &u
>` after-acquired property 事后取得的财产
r mJ`^6V after-hours dealing 市后交易
NM+ (ss' after-tax profit 税后盈利；税后利润；税后溢利
>>%E?'9A agency agreement 代理协议
3gs!ojG agency expenses 代理机构的开支
`Jn2(+ agency fee 代理费
y& 6 pc Agency Law 《代理法》
(D2N_l(`< agent 代理人；承销人
.O6(Q I*
agent of company 公司代理人
%/w%A:y#& agent's fee 代理人费；经纪费
Ni>!b6 Z`[ aggregate 总计；总数；总体数字
w@x||K= Z aggregate amount 总款额；总额
v,d'SR. aggregate assets and liabilities 总体资产与负债
/wU4^8Hz aggregate at constant price 按固定价格计算的总体数字
M`p[ Zq aggregate demand 总需求
w\y) aggregate gross position 总持仓量
<op|yh3Jkk aggregate limit 总限额
w7Ij=!) aggregate of salaries tax 合计薪俸税
q aG8: aggregate performance 总体表现；总体业绩
dy3fZ( =q^ aggregate supply 总体供应
T\w{&3ONm aggregate surplus 总盈余
}6!m Q aggregate total 整体总额
_~bG[lX ! aggregate value 总值；合计价值
mr>dZ) aggregated basis 合计基准
ffR<G&"n~b aggregated net chargeable income 合计应课税入息实额
z!aU85y aggregation 合并计算；合计；总和
Igh =Z % aggregation of incomes of husband and wife 夫妇入息合并计算
Y3O/`-9i aggregation of property 财产的总和
rw .DKM' agio 差价；贴水
rIeOli:< 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》
LC})aV| Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
|p`}vRv
Uh 《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》
[Gc9
3PA7q Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
z[W dJN{ 《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》
/kAbGjp0 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[r^WS;9n 《香港政府和大韩民国政府关于相互促进和保护投资协定》
]JH Int agreement for a settlement 授产协议
} p `A> agreement for assignment 转让协议
jIck! agreement for sale 售卖协议；买卖协议
S,f:nLT agreement for sale and purchase 买卖协议
Xa$-Sx agreement for the payment of interest 支付利息协议
yOO@v6jO) agreement for the repayment of money 还款协议
,"5][RsOn agreement of reinsurance 再保险协议
RMlx[n sq Agricultural Bank of China 中国农业银行
LwcAF g| air passenger departure tax 飞机乘客离境税
1!;4I@W(I) Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
7X <# airport tax 机场税
Y'yGhpT~ alcohol duty 酒精税
;%Kh~ alienation 让与；让渡；转让
upiYo(s N. alimony 生活费；赡养费
3;F up4!4} All Ordinaries Index [AOI] 所有普通股指数
C(n_ *8{ all risks 全险；综合险
cUr5x8<W). All Sales Record for Stock Market 《股票市场成交报告》
ZMGC@4^F Allied Capital Resources Limited 新联财务有限公司
7{p6&xXx all-items index [Consumer Price Index] 总指数〔消费物价指数〕
~p
x2kHZ allocation letter 拨款信件
lBLL45%BIN allocation of fund 分配款项；预留款项
y.gjs <y allocation of profit 利润分配；溢利分配
10CRgrZ allocation warrant 拨款令
H18pVh allotment 分配；配股
t**MthnW allotment notice 股份配售通知；配股通知
5%"sv+iO allotment of shares 股份分配
m8Rt>DY allowable 可获宽免；免税的
$Y[ C A.F allowable business loss 可扣除的营业亏损
Hb\['VhzM allowable expenses 可扣税的支出
b1EY6'R2 allowance 免税额；津贴；备抵；准备金
A`*Sx"~jdx allowance for debts 债项的免税额
:@~mN7O* allowance for depreciation by wear and tear 耗损折旧免税额
byPqPSY allowance for funeral expenses 殡殓费的免税额
\?vn0;R4 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!d &SVS^mo allowance for repairs and outgoings 修葺及支出方面的免税额
* BKIA allowance to debtor 给债务人的津贴
|%u y{ alteration of capital 资本更改
BK1I_/_! alternate trustee 候补受托人
oj[<{/,C9 amalgamation 合并
C);I[H4Yfw ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@s0 mX3P ambit of charges 征税范围；收费范围
^e--4B9| amended valuation 经修订的估值
%[on.Q'1]2 American Commodities Exchange 美国商品交易所
'#>(JN5\ American Express Bank Limited 美国运通银行
uQg& ]bSv American Stock Exchange 美国证券交易所
3cc; BWvM amortization 摊销
!-4VGt&c, amount due from banks 存放银行同业的款项
o
@nsv&i amount due from banks abroad 存放海外银行同业的款项
0 (Hzh?t_ amount due from holding companies 控股公司欠款
<sG}[:v amount due from local banks 存放本港银行同业的款项
;)z+dd# 3 amount due to banks 银行同业的存款
*2
~"%"C amount due to banks abroad 海外银行同业的存款
p21li}Iu amount due to holding companies 控股公司存款
~ 7:Q+ 0,, amount due to local banks 本港银行同业的存款
t@jke amount due to outport banks 外埠银行同业的存款
) H+ p6< amount for note issue 发行纸币的款额
8|tnhA]~ amount of bond 担保契据的款额
uP.d Cs9- amount of consideration 代价款额
b ycn h amount of contribution 供款数额
gw<u dhk
amount of indebtedness 负债款额
P>'29$1' amount of principal of the loan 贷款本金额
lQpl8> amount of rates chargeable 应征差饷数额
4xgf m.9I^ amount of share capital 股本额
vw
:&c.zd amount of sums assured 承保款额
=l>=]O~h amount of variation 变动幅度
VyWzb amount of vote 拨款数额
n$<n
Yr`X amount payable 应付款额
{/i&o amount receivable 应收款额
*RFBLCt Amsterdam Stock Exchange 阿姆斯特丹证券交易所
<MJ-w1A analysis 分析
mpD[k9`x# ancillary risk 附属风险
uG(XbDZZ1W annual account 周年帐目；周年帐目报表；年度决算；年结
EPU 3Jban
annual accounting date 年结日期
[0lO0ik>G annual allowance 每年免税额；年积金；年度津贴；年津
XO}SPf- annual balance 年度余额
!UHX? <3r annual disposable income 每年可动用收入
yeA]j[ # annual estimates 周年预算
fa!8+kfi annual fee 年费
A}i> ys annual general meeting 周年大会
sLf~o" yb annual growth rate 年增率；每年增长率
5 YLc4z* annual long-term supplement 长期个案每年补助金
qfF2S annual pensionable emolument 可供计算退休金的年薪
lqvP
Dz annual report 年报
[<X ~m Annual Report on the Consumer Price Index 《消费物价指数年报》
s?PB ]Tr annual return 周年报表；周年申报表；每年报税表格
=z\/xzAwX Annual Return Rules 《周年报表规则》
e E@7AM annual review of consumer prices 每年消费物价回顾
j | LO g annual roll-forward basis 逐年延展方式
%$=2tf R annual salary 年薪
fni7HBV? annual statement 年度报表；年度决算表
szp.\CMz Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
sU/vXweky" annuitant 年金受益人
W& 7( annuity 年金
goc; .~? annuity contract 年金合约
@>`qf y? annuity on human life 人寿年金
fYlqaO4[ antecedent debt 先前的债项
dg&GMo ante-dated cheque 倒填日期支票
S2EV[K8 # anticipated expenditure 预期开支
o0TB>DX$` anticipated net profit 预期纯利
b{;LbHq+G anticipated revenue 预期收入
$Km~x anti-inflation measure 反通货膨胀措施
zEDN^K ' anti-inflationary stance 反通货膨胀立场
w@H @[x apparent deficit 表面赤字
; f
/2u apparent financial solvency 表面偿债能力
)*&61 apparent partner 表面合伙人
NG:
f>R application for personal assessment 个人入息课税申请书
e^U UR-K% application of fund 资金应用
9r
](/"=f application to release as liquidator and to destruct the books of accounts and documents
d3NER} f4V 申请免除清盘人职务及毁灭帐簿与文件
%2'Y@A X` appointed actuary 委任精算师
Qe`Nb4xf appointed auditor 委任核数师；委任审计师
b^"mQ appointed trustee 委任的受托人
qyjVB/ko appointer 委任人
=]o2{d apportioned pro rata 按比例分摊
3*-!0 apportionment 分配；分摊
yUs/lI, Q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
h;A~:}c, apportionment formula 分摊方程式
kb!W|l "PN apportionment of estate duty 遗产税的分摊
%DK C/% appraisal 估价；评估
8F/z rPG appreciable growth 可观增长
YTg8Zg-Z appreciable impact 显着影响
A-u!{F appreciable increase 可观增长
g \ H~Y@'{ appreciation 增值；升值
2Hk21y\
appreciation against other currencies 相对其他货币升值
$F6GCM3Cx appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G`f|#-} appreciation tax 增值税
G> s qfYkK appropriation 拨款；拨用；拨付
~ J
>Jd appropriation account 拨款帐目
\mq rDaB Appropriation Bill 拨款法案
.Dy2O*` appropriation-in-aid system 补助拨款办法
o1H6E1$= approved assets 核准资产
B/B`=%~5_^ approved basket stock 认可一篮子证券
&_' evZ8 approved budget 核准预算
V!s#xXD } approved charitable donation 认可慈善捐款
n>,? V3ly approved charitable institution 认可慈善机构
F(w<YU %6 approved currency 核准货币；认可货币
CKX3t:HP0 approved estimates 核准预算
d"S\j@ approved estimates of expenditure 核准开支预算
1*:BO oYx approved overseas insurer 核准海外保险人
SVPksr approved overseas trust company 核准海外信托公司
7wHd*{^9N approved pooled investment fund 核准汇集投资基金
P` y.3aK approved provident fund scheme 认可公积金计划
(]-RL
A> approved provision 核准拨款
"ZuA._ approved redeemable share 核准可赎回股份
\ "d\b><R approved regional stock 认可地区性证券
uCgJ F@ approved retirement scheme 认可退休金计划
NKRm# approved subordinated loan 核准附属贷款
Q1!+wC arbitrage 套戥；套汇；套利
{IT x Ht arbitrageur 套戥者；套汇者
f]2;s#cu arbitrary amount 临时款项
|#Q0UM|'Q arrangement 措施；安排；协定
EmyE%$*T arrears 欠款
1w+)ne_& arrears of pay 欠付薪酬
Wr 8}=\/ arrears of revenue 逾期未收税款；逾期未收的帐项
KK4rVb:- articles of association 组织章程；组织细则；组织章程细则
[B j\h7 G Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
w8F`RRHEE ascertainment of profit 确定利润
'fZ\uMdTx "Asia Clear" “亚洲结算系统”
C1OiM b(: Asia Commercial Bank Ltd. 亚洲商业银行有限公司
c=re( Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
3pyE'9"f 6 Asian Development Fund [ADF] 亚洲发展基金
4W=fQx] Asian dollar bond 亚洲美元债券
WUb] 8$n Asian dollar market 亚洲美元市场
NKiWt
Z" Asian dollar rate 亚洲美元利率
_jaB[Q=By Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
8J~-|<Q6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
g|j 15& x asked price 沽盘；喊价；索价；卖方报价
Q1(4l?X@ assessable income 应评税入息
.>2]m[53 assessable loss 应评税亏损
xF*i+'2 assessable profit 应评税利润
xrkR)~ E assessable value 应评税值
+5GPU 9k assessed profit 估定利润
~DS.b-E assessed value 经评估价值
v3wq- assessment 评税；评定；估价；评税单
biRkq c; assessment number 评税编号；估价编号
ADA} _|O assessment of additional tax 补加税评税
W9S6
SO^\ assessment of performance 业绩评估；实绩评价
.u]d5z
BR Assessor 评税主任
8_M"lU0[ asset price bubbles 资产价格泡沫
Q ~` {^fo1 asset-backed securities 具资产保证的证券
P!lfk:M^; assets accretion 资产增值
T>, [V: assets and liabilities 资产与负债
S$4 6YQ assets betterment statement 资产递增表；资产改进表
V /RV, K1/ assets lending 实物放款；有抵押贷款
^JGwCHeb|H assets of the company passing on the death 死者去世时转移的公司资产
H!|g?"C assets pledged as security for liabilities 用作负债抵押的资产
aJ [|80U assets portfolio 资产投资组合
KfQ?b_H. assets price 资产价格
r x@2Dmt6
assets quality 资产质素
4j zjr G assets realization 资产变现
77'@U( assets refinancing arrangement 资产再集资安排
YR [I,j assets securitization 资产证券化
w17CZa
6 assets situated outside Hong Kong 在香港以外地方的资产
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PS0.UZ assets stripping 削减资产；拆卖资产
md lMciP assets value 资产值
vSo1WS assignee 承让人
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K assignment 转让；转让书；转让契
D$VRE^ k assignment of interest 权益转让
Sa/]81 aG assignment of letters patent and trade mark 专利证书及商标转让
vVSf'w assignment of property 物业转让；物业转让书
li0)<("/ assignment right 转让权
BE!l{ assignor 转让人
SeLF ubs_ associate 有联系的人；有关连人士；相联者；合伙人；联系人
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Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
%q6I- associate member 附属会员
v`U;.W associated body corporate 相联法人团体
- 1w^z`;2h associated company 相联公司；联属公司
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=Mdw associated corporation 相联法团
>?.j N| Association of Chartered Certified Accountants [ACCA] [United Kingdom]
AuY*x;~ 公认会计师公会〔英国〕
\uZ1Sl Association of Futures Exchange Brokers 香港期货经纪协会
EXR6Vb, Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
u(8dsg R association of underwriters 承保人组织
Hk$do`H-=Y assumption of control 接管
h)s&Nqg1B assurance 担保；保险；转易；转易书
G[n;%c~`+ assurance of interest 权益的转易
7/iN`3Bz at 19XX price 按一九ＸＸ年价格计算
Yy,XKIq U at a discount 按赔价计算；按贴水价格计算；打折扣
Bq,MTzxD at a premium 按溢价计算；按升水价格计算
"*:?m{w5 at call 通知付款；按通知
.vd*~U" at constant market price 按固定市价计算
%AA -G at constant price 按固定价格计算
+}eK8>2 at cost 按成本计算
c= aZ[ at current market price 按当时市价计算；按现时市价计算
E&)o.l<h| at current price 按当时价格计算；按现时价格计算
m ;wj|@cF at factor cost 按要素成本计算；按生产要素成本计算
%C qG/ol at money-of-the-day price 按付款当日价格计算
=Z..&H5i at or better 按指定或较佳价位〔买卖指令〕
x@D> J G at par 按面值计算；平价
"BIhd*K[~ at sight 见票即付
]`|;ZQiD at the close 按收市盘
bD?gwhAKA at the opening 按开市盘
8t |?b attestation 见证；见证条款
{U4{v=,!I at-the-money option 平价期权
@~FJlG(n attorney 受权人；受托代表人
R_"6E8N attornment 新拥有人承认书
#}B v/`t attributable profit 可归属利润
;@O8y\@ attributable share value 可归属股份价值
n*Hx"2XF Auckland Stock Exchange 奥克兰证券交易所
@VyF'
?} auction 拍卖
QHd |cg auctioneer 拍卖商
=F_j})O5 audit 审计；核数
O x@$ } Audit Commission 审计署
uc LDl Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
\\{78WDA 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〕
w }8=sw audit review 帐目审查
l9 n$cv^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
F2Gg_u@7M audited account 审计帐目；经审计的帐目
N |8^S audited annual account 经审计的周年帐目
XANJ A audited balance sheet 经审计的资产负债表
3ouo4tf$H. auditor 核数师；核数主任；审计师
)JU`Z @?8 auditor's certificate 核数师证明书；审计师证明书
h!tg+9 % auditor's report 核数师报告；审计师报告
"! [K Q Aussie bond 澳元债券
uE>m3Y(aP austerity budget 紧缩预算
{fY(zHC Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>y$*|V}k Australia All Ordinaries Index 澳洲所有普通股票指数
=E:sEw2j Australian Dollar [AUD] 澳元
4 b }'W} Australian Options Market 澳大利亚期权市场
IDdu2HNu Australian Securities Commission 澳洲证券事务监察委员会
[ Scao $ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
O%<+& Q7 Australian Stock Exchange 澳大利亚证券交易所
ReGT*+UN Austrian Schilling [ATS] 奥地利先令
3@* ~>H authentication 认证；鉴证
Iz&d
S?p_ authority to purchase 委托购买证；委购书
?"kU+tCxg authorization 认可；核准；授权；授权书
S_s;f oT authorization by direction 指示授权
L!fI Ad ` authorization by instruction 指令授权
@P h' ! authorization by warrant 令状授权
[ C!m ,4 authorization of unit trust 单位信托的认可
X?] Mzcu authorized agent 指定代理人
"#pN
authorized capital 法定资本
g_eR&kuh authorized clerk 出市员
!e~d,NIy authorized dealer 认可交易商
IvI;Q0E-3 authorized financial institution 认可财务机构
Z/:W.*u authorized fund 认可基金
?.ofs} authorized fund house 获授权的基金公司；认可基金公司
;zSV~G6- authorized institution 认可机构
ebLt:gGo authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
waG &3 m authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
DL O#_t^v. authorized insurer 获授权保险人；获认可承保人
)i:"cyoE authorized investment 特准投资项目
y,c \'}*H authorized person 获授权人
ZIc-^&`r= authorized representative 获授权代表
g^U-^ f authorized share capital 法定股本
]SN5 &S automated quotation system 自动报价系统
K3& k+~$ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
8jiBLZkRf 自动交易系统〔香港期货交易所有限公司〕
k8cR`5 @PK automatic adjustment mechanism 自动调整机制
5nK|0vv%2 automatic adjustment system 自动调整系统
89W8cJ$yW Automatic Clearing House 自动票据交换所
h}}7_I9 automatic exchange rates accumulation system 自动化汇率累集系统
"o@R}_4]q Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
-*2b/=$u automatic teller machine [ATM] 自动柜员机
3Qp6 $ m autopay 自动转帐
yK mHTjX= available assets 可用资产
3Q,p , available fiscal reserve 现存财政储备
McN'J. Sxp available profit 可用利润
Rli`]~!w Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
#t
VGqf average 平均；平均数；海损
9gZS )MZ average basic salary 平均基本薪金
Z7Nhb{ average consumer expenditure 平均消费开支；一般消费开支
7e{w,.ny! average cost 平均成本
2(GLc*B> average cost of land production 增辟土地平均成本
7j"B-k# average daily turnover 平均每日成交额
F^!mgU X average daily wage rate 平均每日工资率
f Qw|SW average expenditure pattern 平均开支模式
Eb 8z`@p average growth rate 平均增长率
5KssfI
a average net fixed assets 固定资产平均净值
luz,z(
v average of relatives 相对价格平均数
!m9g\8tE average price 平均价格
4 ijZQ average propensity to consume 平均消费倾向；一般消费倾向
vmW`}FKW average propensity to save 平均储蓄倾向；一般储蓄倾向
4Cvo^k/I average rate 平均率
"eI">`!g average revenue 平均收入；平均收益
l_fER p#y average stock 平均库存；平均存货
W61:$y}8 average yearly rent 平均年租
(e3?--~b6 avoidance of double taxation 避免双重课税
5'x Z9 K avoidance of tax 避税
