A:
X0U6: A share Ａ股；甲类股份
oZ8SEC "] abatement of tax 减税；减扣免税额
|FcG$[ ABN AMRO Bank N.V. 荷兰银行
i/$lO de above-the-line expenditure 线上项目支出；经常预算支出
U ^,ld` above-the-line receipt 线上项目收入；经常预算收入
PD$'xY|1= ABSA Asia Limited 南非联合亚洲有限公司
`n %~#TJ absolute change 绝对数值变更
~M\s! !t3 absolute expenditure 实际开支
Ti'O 2k absolute guideline figure 绝对准则数字
ck@[% ? absolute interest 绝对权益
oOD|Fr lY absolute order of discharge 绝对破产解除令
*%fOE;-? absolute profit margin 绝对利润幅度
{<]abO absolute value 实值；绝对值
:WxMv~e{U absolutely vested interest 绝对既得权益
KS| $_-7 u absorbed cost 已吸收成本；已分摊成本
Y0b.utR& absorption 吸收；分摊；合并
<e=0J8V8,i absorption rate 吸收率；摊配率；分摊率
wWm#[f],? ACB Finance Limited 亚洲商业财务有限公司
_{b a acceptable form of reciprocity 合理的互惠条件
|_ @iaLE acceptable rate 适当利率；适当汇率
gVD!.
acceptance agreement 承兑协议
$Z(zO;k. acceptance for honour 参加承兑
fDRQ(} acceptor 承兑人；接受人；受票人
bk7miRIB acceptor for honour 参加承兑人
%v|,-B7Yx accident insurance 意外保险
F(w>lWs; Accident Insurance Association of Hong Kong 香港意外保险公会
h?R-t*G? accident insurance scheme 意外保险计划
6iTDk accident year basis 意外年度基准
Fj5^_2MU: accommodation 通融；贷款
97BL%_^k accommodation bill 通融票据；空头票据
'WOW m$2 accommodation party 汇票代发人
Ft |a/e account balance 帐户余额；帐户结余
e IEcj<f account book 帐簿
Qv?jo(] account collected in advance 预收款项
=uvv|@Z account current book 往来帐簿
pG4 Hy $e account of after-acquired property 事后取得的财产报告
! [: K/ account of defaulter 拖欠帐目
/!9949XV account payable 应付帐款
HKh)T$IZM account payee only [A/C payee only] 只可转帐；存入收款人帐户
pkT
a^I account receivable 应收帐款
i@p?.%K{ account receivable report 应收帐款报表
hyBS S,I account statement 结单；帐单；会计财务报表
i'57| ;? account title 帐户名称；会计科目
F^w0TD8 accountant's report 会计师报告
j`#|z9`(pB Accountant's Report Rules 会计师报告规则
H ,?MG accounting and auditing procedure 会计与审计程序；会计与核数程序
NH?s Accounting Arrangements 《会计安排》
:Ert5 7@l accounting basis 会计基础
~f@;. accounting by Official Receiver 破产管理署署长呈交的帐目
{<_}[} XY Accounting Circular 《会计通告》
I{2 e0 accounting class 会计类别
zJV4) accounting date 记帐日期；会计结算日期
~<$8i}7 accounting for money 款项核算
G)putk@
Accounting Officer 会计主任
r&H>JCRZ<= accounting period 会计报告期；会计期
^]v}AEcmW accounting policy 会计政策；会计方针
8^~ljf]6 accounting practice 会计惯例
l >O]Cpt accounting principle 会计准则
"w A 8 J%: accounting record 会计记录
IGp-`%9 accounting report 会计报告
cg$~.ytPK Accounting Services Branch [Treasury] 会计事务部〔库务署〕
C {' c_wX Accounting Society of China 中国会计学会
q)%C| accounting statement 会计报表
!#X^nlc accounting system 会计制度；会计系统
6^wiEnA accounting transaction 会计事项；帐务交易
C
:e 'wmA accounting treatment 会计处理
2z-&Ya Qu accounting year 会计年度
YGNX+6Lz accretion 增值；添加
zxj!ihs< accrual 应计项目；应累算数目
&,#VhT![ accrual basis 应计制；权责发生制
P " % / accrual basis accounting 应计制会计；权责发生制会计
5 i#B?+Y accrue 应累算；应计
c8yD-U/- accrued benefit 应累算利益
P EbB0GL accrued charges 应计费用
?,Hk]Rl3 accrued cumulative preference share dividend 应累算的累积优先股股息
8!T^KM fz accrued expenses 应累算费用
kg-%:;y. accrued interest payable 应付利息；应计未付利息
|M0TG accrued interest receivable 应收利息；应计未收利息
c#rbyx?5 accrued right 累算权益
7IvCMb&%R accruing profit 应累算的利润
6qw_ |A&g accumulated fiscal reserve 累积财政储备
[Y:H Vr, accumulated profit 累积利润；滚存溢利
- -]\z* x accumulated reserve 累积储备
~#-`Qh accumulation of surplus income 累积收益盈余
5}By2Tx acquired assets 既得资产
K@d`jb4T acquisition 收购；购置；取得
ElYHA acquisition cost 购置成本
fG.w;Aemv5 acquisition expenses 购置费用
U}
g%`< acquisition of 100% interest 收购全部股权
q5`Gl acquisition of control 取得控制权
vWgh?h/ot acquisition of fixed assets 购置固定资产
) ejvT- acquisition of shell “买壳”
tG{Vn +~/ acquisition price 收购价
D@3|nS act of God 天灾
A#p@`|H#B acting partner 执事合伙人
1%+ 0OmV& active market 买卖活跃的市场；交投畅旺的市场；旺市
~ugcfDJ active partner 积极参与的合伙人
;J`X0Vl$ active trading 交投活跃
GnLh qm"\ actual circulation 实际流通
JlH|=nIaj6 actual cost 实际成本
} K Ou actual expenditure 实际开支；实际支出
WT d})
s actual income 实际入息；实际收入；实际收益
A8A+ImwO" actual market 现货市场
uIba{9tM"P actual price 现货价；实际价格
A,iXiDb3pK actual profit 实际利润
w}E?FEe. actual quotation 实盘；实际价位；实际报价
%tu{`PN< actual year basis 按实际年度计算
w%$n )7<* actuals 实货
%ZxKN ; actuarial investigation 精算调查
pjoI}; actuarial principle 精算原则
1k hwwoo actuarial report 精算师报告
t ?{ B* Actuarial Society of Hong Kong 香港精算学会
x^;n fqn| actuarial valuation 精算师估值
HnpG PGz@F actuary 精算师
{UhZ\qe ad referendum agreement 暂定协议；有待覆核的协定
Q/+a{ m0 f ad valorem duty 从价税；按值征税
w"Z >F]YZ ad valorem duty system 从价税制
Uligr_c? ad valorem fee 从价费
l md0Q(I ad valorem tariff 从价关税
G/D{K$=t~ additional allowance 额外免税额
\myc n/e additional amount for unexpired risk 未过期风险的额外款额
GC{Ys|s additional assessable profit 补加应评税利润
Isi ,Tl ^ additional assessment 补加评税
;Joo!CXHO additional commitment 额外承担
.K0BK)axO additional commitment vote 额外承担拨款
n|F`6.G additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
Z@*Z@]FC additional dependent parent allowance 供养父母额外免税额
"q%)we additional provision 额外拨款
Eod2vr =Q additional stamp duty 附加印花税
oL~Yrb%R additional tax 补加税罚款；补加税款
6s uc0 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
jG/ kT5 S adjudged bankrupt 被裁定破产
~ 7=,)Q adjudicated bankrupt 裁定破产人
x0 #+yP adjudication fee 裁定费；评定印花税额手续费；评估契据费
o]FQ)WRB adjudication of bankruptcy 裁定破产；宣告破产
EXzY4D ^ adjudication of insolvency 裁定无力偿还债务
j^k{~]+_^] adjusted actual 经调整的实数；调整后的实数
EYQ!ELuF adjusted current assets 经调整的流动资产；调整后的流动资产
K;Xn!:) V: adjusted figure 经调整的数字；调整后的数额
E6G^?k~q adjusted liabilities 经调整的负债；调整后的负债
{7;T Q?/ adjusted loss 经调整的亏损；调整后的亏损
:DZiDJ@ 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
Lf,gS*Tg? adjusted profit 经调整的利润；调整后的利润
44]ae~@a adjusted surplus 经调整的盈余额；调整后的盈余额
^a ]i&o[c adjusted value 经调整的价值；调整后的价值
M\]E;C'"U adjustment 调整；修订；理算〔保险〕
DnTM#i : adjustment centre 调剂中心
2<'gX>TW adjustment lag 调整过程的时间差距；调整时差
$X{& KLM[ adjustment mechanism 调整机制
l==T3u
r adjustment of loss 亏损调整
nQgn^z# adjustment process 调整过程；调整程序
D +oo5 adjustment range 调整幅度
v:+se6HY?p administered exchange rate 受管制汇率
6$z UFIk Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]F_u administration expenses 行政费用
S !e0 : administration fee 手续费；行政费
]f\rB8k|& administration in bankruptcy 破产管理
o 1b#q/ administration order 遗产管理令
n2QD*3i administrator 管理人；遗产管理人
'dg OE administrator of the estate 遗产管理人
C/cyqxVl} admission of debt 债项承认书
c=K M[s. admission of proof 接纳债权证明
/q^( uWu advance 放贷款项；垫付款项；预支款项；预付款项
;x RyONt advance account 暂支帐目；预付款帐户
9DT}sCLz:B advance compensation 预付补偿金
d
EXw=u advance from shareholder 股东垫款
oDRNM^gz advance pending reimbursement 预支以待日后付还
z C``G<TB advanced economy 先进经济体系
1|`9Hp 6 advancement 预付；预付财产
57#:GN$E L advances warrant 垫款令
Z# :W w advancing 贷出
@!Pq"/ adverse balance 逆差
)Y :CV,` adverse exchange 逆汇
z6Hl+nq B advertisement addressed to shareholders 在报章刊登的致股东通告
b1^MX).vH advice for collection 托收通知书
SQHV gj advice of drawing 提款通知书；汇票通知书
g"!B
| advice of payment 付款通知
=]"PSY7p Advisory Committee [Securities and Futures Commission]
abF_i# 谘询委员会〔证券及期货事务监察委员会〕
!nd*U}q Advisory Committee on Diversification 经济多元化谘询委员会
3sL#_@+yz affidavit 誓章；遗产申报誓章
~vt8|OOo0 affidavit of no receipt 述明无收款的誓章
h?SUDk:2^ affiliate 联号；联营公司；附属公司
[m 4<j affiliated company 附属公司；联号；联营公司
':fVb3A[*d affirmation [estate duty] 非宗教式宣誓〔遗产税〕
4f>Vg$4 affordability 负担能力
QTDI^ZeuF African Development Bank [AfDB] 非洲开发银行
@Wv*` after-acquired property 事后取得的财产
"kL5HD]TC after-hours dealing 市后交易
+Gjy%JFp after-tax profit 税后盈利；税后利润；税后溢利
&2 g1Oy~ agency agreement 代理协议
HH]LvK agency expenses 代理机构的开支
5-sxTp agency fee 代理费
.$r(":A#) Agency Law 《代理法》
S5XFYQ agent 代理人；承销人
*
5j iC agent of company 公司代理人
v<c8qg agent's fee 代理人费；经纪费
_LS=O@s^ aggregate 总计；总数；总体数字
rj6wKf z aggregate amount 总款额；总额
0 )nU[CY aggregate assets and liabilities 总体资产与负债
)cvC9gt aggregate at constant price 按固定价格计算的总体数字
+Oxl1fDf aggregate demand 总需求
m!P N1$9V aggregate gross position 总持仓量
@Pa ;h aggregate limit 总限额
F Pu,sz8 aggregate of salaries tax 合计薪俸税
\:Nbl<9(9 aggregate performance 总体表现；总体业绩
tIRw"s z aggregate supply 总体供应
i#eb %9Mn aggregate surplus 总盈余
j#Y8h5r aggregate total 整体总额
;MO
%)) aggregate value 总值；合计价值
i
JQS@2=A aggregated basis 合计基准
t[X'OK0W%3 aggregated net chargeable income 合计应课税入息实额
, n+dB2\ aggregation 合并计算；合计；总和
8J@REP4 aggregation of incomes of husband and wife 夫妇入息合并计算
EJRwyF5 LK aggregation of property 财产的总和
F &uU
,); agio 差价；贴水
Va{`es)hky Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
_kar5B$ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
P B`94W 《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》
6.k2,C4dT< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
f-3lJ?6 《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》
}?H |9OS Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
d-c+ KV 《香港政府和大韩民国政府关于相互促进和保护投资协定》
1 c\$ziB agreement for a settlement 授产协议
:lcoS J agreement for assignment 转让协议
"eBpSV>nnQ agreement for sale 售卖协议；买卖协议
Y(- +>>j_ agreement for sale and purchase 买卖协议
>` t
|a agreement for the payment of interest 支付利息协议
[aIQ/& Y agreement for the repayment of money 还款协议
f):|Ad| agreement of reinsurance 再保险协议
O* 7" Q& Agricultural Bank of China 中国农业银行
-()CgtSR air passenger departure tax 飞机乘客离境税
7 H=/FT?e] Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
z;Kyg} airport tax 机场税
uv Z!3 UH. alcohol duty 酒精税
=WHd y; alienation 让与；让渡；转让
b&0q%tCK alimony 生活费；赡养费
\[Q,>{^ All Ordinaries Index [AOI] 所有普通股指数
WJl&Vyl2FL all risks 全险；综合险
ZX'/[wAN) All Sales Record for Stock Market 《股票市场成交报告》
1YQ|KJ*K Allied Capital Resources Limited 新联财务有限公司
lh
. p`^v all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{6RT& w allocation letter 拨款信件
l .FkX allocation of fund 分配款项；预留款项
uNLA/hL+n allocation of profit 利润分配；溢利分配
KecR jon ~ allocation warrant 拨款令
8*lV O2 allotment 分配；配股
' w &,3@Z allotment notice 股份配售通知；配股通知
P0|V1,) allotment of shares 股份分配
c!j$ -Ovm allowable 可获宽免；免税的
hX<0{pXM4 allowable business loss 可扣除的营业亏损
S\mh{#Lpk allowable expenses 可扣税的支出
1*#64Y5F allowance 免税额；津贴；备抵；准备金
qA5tMZ^w allowance for debts 债项的免税额
RtN5\ allowance for depreciation by wear and tear 耗损折旧免税额
6=iz@C7r allowance for funeral expenses 殡殓费的免税额
f7\$rx allowance for inflation 为通货膨胀而预留的款项；通胀准备金
JZ9w!)U allowance for repairs and outgoings 修葺及支出方面的免税额
qWy(f|:hYi allowance to debtor 给债务人的津贴
Hh,q)(Wo alteration of capital 资本更改
oS, %L alternate trustee 候补受托人
=M>pL+# amalgamation 合并
>DPC}@Wl ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
{}~7Gi! ambit of charges 征税范围；收费范围
{Q I"WFdGx amended valuation 经修订的估值
K&\xb T American Commodities Exchange 美国商品交易所
<-FAF:6$@@ American Express Bank Limited 美国运通银行
r. :LZEr American Stock Exchange 美国证券交易所
`! amortization 摊销
AYfW}V" amount due from banks 存放银行同业的款项
7<=xc'*8t amount due from banks abroad 存放海外银行同业的款项
j $,:cN amount due from holding companies 控股公司欠款
Qv|A^%Ub! amount due from local banks 存放本港银行同业的款项
7$Jb"s amount due to banks 银行同业的存款
+ C aPF amount due to banks abroad 海外银行同业的存款
1@egAo) amount due to holding companies 控股公司存款
0p)#!$ amount due to local banks 本港银行同业的存款
S&q@M amount due to outport banks 外埠银行同业的存款
UBLr|e>dQE amount for note issue 发行纸币的款额
&Y4S[ - amount of bond 担保契据的款额
-X3yCK?re amount of consideration 代价款额
59 R; n.Q amount of contribution 供款数额
f,9 /Yg_ amount of indebtedness 负债款额
i l|e5TD^ amount of principal of the loan 贷款本金额
AAb3Jf`UW amount of rates chargeable 应征差饷数额
*2 P%731n5 amount of share capital 股本额
]ri5mnB amount of sums assured 承保款额
EyO=M~nsS amount of variation 变动幅度
GHWi,' mr amount of vote 拨款数额
Arc6d5Q amount payable 应付款额
uB_8 P+h7 amount receivable 应收款额
C0(?f[/(M Amsterdam Stock Exchange 阿姆斯特丹证券交易所
8iA[w-Pv analysis 分析
NwP !. ancillary risk 附属风险
F>RL&i annual account 周年帐目；周年帐目报表；年度决算；年结
0n<>X&X annual accounting date 年结日期
]Dec/Nnj annual allowance 每年免税额；年积金；年度津贴；年津
l|R BO+} annual balance 年度余额
42]hX9E annual disposable income 每年可动用收入
|qm_ESzl annual estimates 周年预算
D`d*bNR annual fee 年费
Vq-W|<7C= annual general meeting 周年大会
2@~.FBby7@ annual growth rate 年增率；每年增长率
![1+=F ! annual long-term supplement 长期个案每年补助金
ut
j7"{'k| annual pensionable emolument 可供计算退休金的年薪
1K{u>T annual report 年报
71b0MHNkvv Annual Report on the Consumer Price Index 《消费物价指数年报》
QiKci%=SX annual return 周年报表；周年申报表；每年报税表格
wr5ScsNS Annual Return Rules 《周年报表规则》
? TWve)U annual review of consumer prices 每年消费物价回顾
+{#65 z annual roll-forward basis 逐年延展方式
; YN`E annual salary 年薪
Aqy y\G; annual statement 年度报表；年度决算表
p+7G 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
G`D rY; annuitant 年金受益人
)+7|_7
!x annuity 年金
R5Pk>-KF annuity contract 年金合约
!WS Y7 5 annuity on human life 人寿年金
\3"jW1Wb antecedent debt 先前的债项
WwUhwY1o!L ante-dated cheque 倒填日期支票
a_Sp}s<J anticipated expenditure 预期开支
epN!+(v anticipated net profit 预期纯利
Kd r7 V anticipated revenue 预期收入
)fy-]Ky
* anti-inflation measure 反通货膨胀措施
6;: z?Q anti-inflationary stance 反通货膨胀立场
t| PQ4g< apparent deficit 表面赤字
z`}z7e'> apparent financial solvency 表面偿债能力
^ YOC HXg apparent partner 表面合伙人
X Q3"+M_KG application for personal assessment 个人入息课税申请书
22OfbwCb
application of fund 资金应用
Y5{KtW application to release as liquidator and to destruct the books of accounts and documents
y#T.w0* 申请免除清盘人职务及毁灭帐簿与文件
ObPXVqG"? appointed actuary 委任精算师
s5/u>d appointed auditor 委任核数师；委任审计师
X;bHlA-g appointed trustee 委任的受托人
"hmLe(jo} appointer 委任人
CM%Rz-c apportioned pro rata 按比例分摊
9r. h^ apportionment 分配；分摊
@
D,]v: Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
K'Y/0:"* apportionment formula 分摊方程式
R 7h^
@ apportionment of estate duty 遗产税的分摊
m#Ydq(0+ appraisal 估价；评估
@c r/& appreciable growth 可观增长
R$ra=sL` appreciable impact 显着影响
S,Z~-j appreciable increase 可观增长
|*/-~5" appreciation 增值；升值
?6W v["% appreciation against other currencies 相对其他货币升值
q 4ttmL8 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R-Ys<; appreciation tax 增值税
Q7.jSL6 appropriation 拨款；拨用；拨付
2YDD`:R
appropriation account 拨款帐目
x2,;ar\D Appropriation Bill 拨款法案
Cnr=1E= appropriation-in-aid system 补助拨款办法
v M'!WVs approved assets 核准资产
6: ~<L!`& approved basket stock 认可一篮子证券
Sse%~:FL approved budget 核准预算
7@&mGUALO approved charitable donation 认可慈善捐款
g`z;:ao approved charitable institution 认可慈善机构
E~@&&d U8 approved currency 核准货币；认可货币
' 7M z]@ approved estimates 核准预算
sYhHh$mwA approved estimates of expenditure 核准开支预算
Gb C@ | approved overseas insurer 核准海外保险人
BG6.,'~7o approved overseas trust company 核准海外信托公司
-5oYGLS$y3 approved pooled investment fund 核准汇集投资基金
2 g\O /oz approved provident fund scheme 认可公积金计划
*knN?`(x approved provision 核准拨款
CNe(]HIOH approved redeemable share 核准可赎回股份
kQ]4 Bo approved regional stock 认可地区性证券
0&u=(;Dr\ approved retirement scheme 认可退休金计划
bY- koJo approved subordinated loan 核准附属贷款
d"yJ0F arbitrage 套戥；套汇；套利
Yy~xNj5OS arbitrageur 套戥者；套汇者
?W_8 X2(` arbitrary amount 临时款项
R; w$_1 arrangement 措施；安排；协定
&pf"35ll arrears 欠款
L@'2}7N1% arrears of pay 欠付薪酬
%+ nM4)h arrears of revenue 逾期未收税款；逾期未收的帐项
e"UXG\8D articles of association 组织章程；组织细则；组织章程细则
b#
Dd Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
qnHjw Mi ascertainment of profit 确定利润
ce;$)Ff\ "Asia Clear" “亚洲结算系统”
oxBTm |j7 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
9@ 4]t6h[ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
GSs?!BIC Asian Development Fund [ADF] 亚洲发展基金
q44v I Asian dollar bond 亚洲美元债券
a x)J!I18 Asian dollar market 亚洲美元市场
n*ROlCxV Asian dollar rate 亚洲美元利率
Yecdw'BW? Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
C =CZtjUt Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
aS[y\9(** asked price 沽盘；喊价；索价；卖方报价
EX F]y}n assessable income 应评税入息
rg ; 4INs# assessable loss 应评税亏损
{\`y)k 7 assessable profit 应评税利润
Qn|8Ic` * assessable value 应评税值
"N ">RjJ" assessed profit 估定利润
U'msH F assessed value 经评估价值
T{2)d]Y assessment 评税；评定；估价；评税单
b)x0;8< assessment number 评税编号；估价编号
iITM BS`} assessment of additional tax 补加税评税
*P 5\T4!+d assessment of performance 业绩评估；实绩评价
O8A(OfX Assessor 评税主任
( , ik:j asset price bubbles 资产价格泡沫
+=Q:g,kP asset-backed securities 具资产保证的证券
vz#-uw,O: assets accretion 资产增值
.%dGSDru assets and liabilities 资产与负债
L agk assets betterment statement 资产递增表；资产改进表
;&gk)w6* assets lending 实物放款；有抵押贷款
o=#ym4hJ% assets of the company passing on the death 死者去世时转移的公司资产
Z"'*A\r2 assets pledged as security for liabilities 用作负债抵押的资产
}A]e C
assets portfolio 资产投资组合
r\#nBoo( assets price 资产价格
ZXL'R | ? assets quality 资产质素
gG@ 4MXq. assets realization 资产变现
?w!8;xS8 assets refinancing arrangement 资产再集资安排
~NPhVlT assets securitization 资产证券化
Yyar{$he assets situated outside Hong Kong 在香港以外地方的资产
vNs` Uk A assets stripping 削减资产；拆卖资产
p;' .7_1 assets value 资产值
Kxa1F,dZ assignee 承让人
YM#MfL# assignment 转让；转让书；转让契
wf e4b assignment of interest 权益转让
w N`Nj m9! assignment of letters patent and trade mark 专利证书及商标转让
FfxD=\ assignment of property 物业转让；物业转让书
)t3`O$J assignment right 转让权
C-)d@LWI assignor 转让人
PH&Qw2(Sx associate 有联系的人；有关连人士；相联者；合伙人；联系人
TDbSK&w :s Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
@)0 associate member 附属会员
-9 .lF uI associated body corporate 相联法人团体
$j(d`@.DN~ associated company 相联公司；联属公司
pZK 1G associated corporation 相联法团
{tl{ j1d | Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_ yJz: pa 公认会计师公会〔英国〕
?<B I)[B Association of Futures Exchange Brokers 香港期货经纪协会
%'i_iF 8. Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
(3$ DUvx7 association of underwriters 承保人组织
^fe,A=k~1 assumption of control 接管
_ 68vSYr assurance 担保；保险；转易；转易书
,52Lm=n assurance of interest 权益的转易
8m=R"
%h at 19XX price 按一九ＸＸ年价格计算
[ `1` E1X at a discount 按赔价计算；按贴水价格计算；打折扣
}aVzr}! at a premium 按溢价计算；按升水价格计算
lw gwdB at call 通知付款；按通知
E:M,nSc)53 at constant market price 按固定市价计算
4eB oR%2o at constant price 按固定价格计算
6it
[i@*" at cost 按成本计算
u?fM.=/N at current market price 按当时市价计算；按现时市价计算
Dq<DW2It> at current price 按当时价格计算；按现时价格计算
?H,f|nc at factor cost 按要素成本计算；按生产要素成本计算
vf@j d}? at money-of-the-day price 按付款当日价格计算
1$.svR at or better 按指定或较佳价位〔买卖指令〕
;+(_stxqV9 at par 按面值计算；平价
d/F^ez at sight 见票即付
sbX7VfAR` at the close 按收市盘
~E((n at the opening 按开市盘
_aOs8#(X attestation 见证；见证条款
^'`( E_2u at-the-money option 平价期权
i!8"T# attorney 受权人；受托代表人
ME0u|_dPjz attornment 新拥有人承认书
)=() attributable profit 可归属利润
]|PTZ1?j attributable share value 可归属股份价值
AZ4?N.X? Auckland Stock Exchange 奥克兰证券交易所
S>h\D4. auction 拍卖
-C(Yl= auctioneer 拍卖商
$:oC \K6 audit 审计；核数
MZX)znO Audit Commission 审计署
Z2yO /$< Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
IO9|o!&> 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〕
:L+ xEL audit review 帐目审查
Rc{ R^5B Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
a%U#PF6
audited account 审计帐目；经审计的帐目
6,jCO@!
audited annual account 经审计的周年帐目
(B$>o.(JA audited balance sheet 经审计的资产负债表
Y$"m*0 auditor 核数师；核数主任；审计师
xRgdU+,Mj auditor's certificate 核数师证明书；审计师证明书
I<sUB4T>#W auditor's report 核数师报告；审计师报告
wT- <#+L\ Aussie bond 澳元债券
=H23eOS_# austerity budget 紧缩预算
J
;z`bk^ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
x g7KU& Australia All Ordinaries Index 澳洲所有普通股票指数
=O"]e/CfO Australian Dollar [AUD] 澳元
u6?9#L( Australian Options Market 澳大利亚期权市场
*S.FM .r Australian Securities Commission 澳洲证券事务监察委员会
8@LWg d Australian Society of Certified Practising Accountants 澳洲执业会计师公会
x:~XZX\mwH Australian Stock Exchange 澳大利亚证券交易所
Rvu 5#_P Austrian Schilling [ATS] 奥地利先令
%Rf9 KQ authentication 认证；鉴证
60{DR >S authority to purchase 委托购买证；委购书
cf$
hIB)Oi authorization 认可；核准；授权；授权书
/3rNX}tOMH authorization by direction 指示授权
1Dc6v57 authorization by instruction 指令授权
KMkD6g authorization by warrant 令状授权
RD)Vb$.B: authorization of unit trust 单位信托的认可
u0arJU_.) authorized agent 指定代理人
]i6* $qgma authorized capital 法定资本
\ +sa[jK authorized clerk 出市员
$ .$nv~f authorized dealer 认可交易商
;Wy03}K4J authorized financial institution 认可财务机构
-N^Ah_9ek authorized fund 认可基金
KWjhkRK4] authorized fund house 获授权的基金公司；认可基金公司
g9JZ#B gZ authorized institution 认可机构
<EgJm`V authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
k) Lhzr[
authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
1;c># 20 authorized insurer 获授权保险人；获认可承保人
\xggIW.^0 authorized investment 特准投资项目
|;~2y>E authorized person 获授权人
LXxQI(RO authorized representative 获授权代表
p&Qm [! authorized share capital 法定股本
` 5h^!=" automated quotation system 自动报价系统
HH7WM YoKY Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
WxO+cB+? 自动交易系统〔香港期货交易所有限公司〕
X>uLGr> automatic adjustment mechanism 自动调整机制
|O>e=HC#q8 automatic adjustment system 自动调整系统
d7r!<u&/ Automatic Clearing House 自动票据交换所
+FadOx7X$ automatic exchange rates accumulation system 自动化汇率累集系统
yv]|Ce@8A Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
cMT:Ij]; automatic teller machine [ATM] 自动柜员机
MK/8<i< . autopay 自动转帐
tF-l=ph}` available assets 可用资产
A'~mJO/ available fiscal reserve 现存财政储备
[o(!/38"@= available profit 可用利润
D=3Z] 'A Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
z7:*
,X average 平均；平均数；海损
@J 5TDq @ average basic salary 平均基本薪金
B=n90XO | average consumer expenditure 平均消费开支；一般消费开支
ak_y:O| average cost 平均成本
O%>*=h`P average cost of land production 增辟土地平均成本
ge?or]T1S average daily turnover 平均每日成交额
Z8ivw\|M8 average daily wage rate 平均每日工资率
tK e-Dk9 average expenditure pattern 平均开支模式
9)S3{ i6w average growth rate 平均增长率
zb4@U=?w} average net fixed assets 固定资产平均净值
+2eri_p average of relatives 相对价格平均数
9Xa.%vw> average price 平均价格
. 70=x H average propensity to consume 平均消费倾向；一般消费倾向
Wp:vz']V average propensity to save 平均储蓄倾向；一般储蓄倾向
c u";rnj average rate 平均率
Ut'T!RD average revenue 平均收入；平均收益
3 V ^5 4_ average stock 平均库存；平均存货
CP2wg . average yearly rent 平均年租
r_Ou\|jU avoidance of double taxation 避免双重课税
4OJD_
avoidance of tax 避税
