A:
85Red~-M A share Ａ股；甲类股份
`A ^ abatement of tax 减税；减扣免税额
&ws^Dm]R ABN AMRO Bank N.V. 荷兰银行
jcL %_of above-the-line expenditure 线上项目支出；经常预算支出
aK33bn'j above-the-line receipt 线上项目收入；经常预算收入
a(oa?OdJ ABSA Asia Limited 南非联合亚洲有限公司
u4vyj#V absolute change 绝对数值变更
uJ
T^=Y absolute expenditure 实际开支
@p ZjJ<9QM absolute guideline figure 绝对准则数字
ZGj ^,? a absolute interest 绝对权益
NWS3-iZ|8 absolute order of discharge 绝对破产解除令
< wi9
absolute profit margin 绝对利润幅度
B nUWg ^E absolute value 实值；绝对值
TP{2q51yM absolutely vested interest 绝对既得权益
B"?ivxM:U absorbed cost 已吸收成本；已分摊成本
#. j}: absorption 吸收；分摊；合并
T: I34E[ absorption rate 吸收率；摊配率；分摊率
7]H<ou ACB Finance Limited 亚洲商业财务有限公司
(NC]S acceptable form of reciprocity 合理的互惠条件
E.eUd4XG acceptable rate 适当利率；适当汇率
_9 :r4|S acceptance agreement 承兑协议
2mEvoWnJ acceptance for honour 参加承兑
mLm?yb: acceptor 承兑人；接受人；受票人
7! U^?0?/ acceptor for honour 参加承兑人
`i<omZ[aT accident insurance 意外保险
@|([b r|O Accident Insurance Association of Hong Kong 香港意外保险公会
:T )R;E@ accident insurance scheme 意外保险计划
WT63ve accident year basis 意外年度基准
a(uZ}yS$ accommodation 通融；贷款
5yk#(i 7C accommodation bill 通融票据；空头票据
zd|n!3; accommodation party 汇票代发人
5y8VA4L/o account balance 帐户余额；帐户结余
c*.- mS~Z` account book 帐簿
@L$!hTaP account collected in advance 预收款项
dVe,;?+A account current book 往来帐簿
Q>(a JF account of after-acquired property 事后取得的财产报告
-}( 2}~{e( account of defaulter 拖欠帐目
l}SHR|7< account payable 应付帐款
7>lM^ :A account payee only [A/C payee only] 只可转帐；存入收款人帐户
.F},Z[a& account receivable 应收帐款
[h6 3* & account receivable report 应收帐款报表
Z7XFG&@6 account statement 结单；帐单；会计财务报表
T.}Y&,n$$5 account title 帐户名称；会计科目
@ Fkhida accountant's report 会计师报告
rld8hFj Accountant's Report Rules 会计师报告规则
VYj t/\ Z accounting and auditing procedure 会计与审计程序；会计与核数程序
Xz` 0n U Accounting Arrangements 《会计安排》
"S H=|5+ accounting basis 会计基础
D$N;Qb accounting by Official Receiver 破产管理署署长呈交的帐目
l "-Z#[ Accounting Circular 《会计通告》
o$Ju\(Y$<+ accounting class 会计类别
m~0Kos%^*b accounting date 记帐日期；会计结算日期
! k 1 Ge+ accounting for money 款项核算
@;\0cE n> Accounting Officer 会计主任
$b(CN +# accounting period 会计报告期；会计期
rCUGaf~ accounting policy 会计政策；会计方针
nF
B]#LLv accounting practice 会计惯例
MX iQWg$ accounting principle 会计准则
dTjDVq&Hz accounting record 会计记录
9y&bKB2, accounting report 会计报告
J6V x7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
s'|t2`K(" Accounting Society of China 中国会计学会
!<24Cy accounting statement 会计报表
$*|M+ofQ accounting system 会计制度；会计系统
UmR4zGM} accounting transaction 会计事项；帐务交易
2Qt! J XC accounting treatment 会计处理
~7an j. accounting year 会计年度
>x>/}` accretion 增值；添加
9dm oB_G accrual 应计项目；应累算数目
1YK(oRSDn accrual basis 应计制；权责发生制
[5!dO \-[ accrual basis accounting 应计制会计；权责发生制会计
(9R;-3vY:S accrue 应累算；应计
Gk]ZP31u accrued benefit 应累算利益
YjH~8= = accrued charges 应计费用
>, [@SF% accrued cumulative preference share dividend 应累算的累积优先股股息
q=}1ud}1 accrued expenses 应累算费用
DD2K>1A1 accrued interest payable 应付利息；应计未付利息
.+,U9e :% accrued interest receivable 应收利息；应计未收利息
"9 f+F accrued right 累算权益
"([/G?QAG accruing profit 应累算的利润
U*b7 Pxq; accumulated fiscal reserve 累积财政储备
Z? xRSi2~7 accumulated profit 累积利润；滚存溢利
IVY)pS"pR" accumulated reserve 累积储备
@{W" mc+ accumulation of surplus income 累积收益盈余
R0%M9;>1 acquired assets 既得资产
AmC?qoEWQ7 acquisition 收购；购置；取得
zy5FO<-> acquisition cost 购置成本
n*Uk<_WA acquisition expenses 购置费用
bf|ePGW? acquisition of 100% interest 收购全部股权
3~VV2O acquisition of control 取得控制权
bF6J> &]! acquisition of fixed assets 购置固定资产
}wkY`" acquisition of shell “买壳”
<v'&Pk< acquisition price 收购价
)U=]HpuzI act of God 天灾
sM+~x<}0 acting partner 执事合伙人
Ek1c >s,t active market 买卖活跃的市场；交投畅旺的市场；旺市
A gZ?Ry active partner 积极参与的合伙人
GC:q6} active trading 交投活跃
}B a_epM actual circulation 实际流通
em'ADRxG+ actual cost 实际成本
-]+pw Z4g actual expenditure 实际开支；实际支出
"F%JZO51 actual income 实际入息；实际收入；实际收益
kRc+OsY9 actual market 现货市场
r!
HXhl actual price 现货价；实际价格
X
=%8*_ actual profit 实际利润
7f4O~4.[i actual quotation 实盘；实际价位；实际报价
:eSsqt9]9 actual year basis 按实际年度计算
&7oL2 Wf actuals 实货
7[w<v(Rc actuarial investigation 精算调查
vFB^h1k~.M actuarial principle 精算原则
ZP 5 !O[Ut actuarial report 精算师报告
IzJq:G. Actuarial Society of Hong Kong 香港精算学会
2 rr=F J actuarial valuation 精算师估值
[orL.D] actuary 精算师
[iEz?1., ad referendum agreement 暂定协议；有待覆核的协定
S> r",S ad valorem duty 从价税；按值征税
>=|p30\b ad valorem duty system 从价税制
;0Pv49q ad valorem fee 从价费
nQoQNB ad valorem tariff 从价关税
J | ].h additional allowance 额外免税额
? *%_:fB additional amount for unexpired risk 未过期风险的额外款额
|/vJ+aKq additional assessable profit 补加应评税利润
(6 Od additional assessment 补加评税
f um.G{} additional commitment 额外承担
P.q zP/Ny additional commitment vote 额外承担拨款
I{jvUYrKH additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
)9:5?,SO additional dependent parent allowance 供养父母额外免税额
( v%24bv additional provision 额外拨款
Q{RmE : additional stamp duty 附加印花税
F,{mF2U*$ additional tax 补加税罚款；补加税款
s<)lC;# e Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5OppK(Oi*C adjudged bankrupt 被裁定破产
ZGDT
6, adjudicated bankrupt 裁定破产人
bD{k=jum adjudication fee 裁定费；评定印花税额手续费；评估契据费
uO`MA%
z< adjudication of bankruptcy 裁定破产；宣告破产
O|~ C qb adjudication of insolvency 裁定无力偿还债务
EgU#r@7I adjusted actual 经调整的实数；调整后的实数
=jJEl=*S adjusted current assets 经调整的流动资产；调整后的流动资产
C!*.j vhT adjusted figure 经调整的数字；调整后的数额
\1Xk[% adjusted liabilities 经调整的负债；调整后的负债
dniU{v adjusted loss 经调整的亏损；调整后的亏损
eM:J_>7t 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
#5Z `Q^ adjusted profit 经调整的利润；调整后的利润
p.SipQ. P adjusted surplus 经调整的盈余额；调整后的盈余额
:t ]HY2 adjusted value 经调整的价值；调整后的价值
Pp s-,*m adjustment 调整；修订；理算〔保险〕
{@^;Nw%J adjustment centre 调剂中心
B+j]C$8} adjustment lag 调整过程的时间差距；调整时差
<ZF| 2 adjustment mechanism 调整机制
r~lZ8$KC adjustment of loss 亏损调整
P}Kgh7)3 adjustment process 调整过程；调整程序
k(l2`I 4V adjustment range 调整幅度
O,%,dtD[a administered exchange rate 受管制汇率
w{6C4~0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
W c[,kc administration expenses 行政费用
a/,>fv9;$ administration fee 手续费；行政费
w8UuwFG?< administration in bankruptcy 破产管理
r8Mx +r administration order 遗产管理令
fq]PKLW' administrator 管理人；遗产管理人
RhH 1nf2UR administrator of the estate 遗产管理人
S@F O&o 0 admission of debt 债项承认书
eZLEdTScM admission of proof 接纳债权证明
4=xi)qF/@ advance 放贷款项；垫付款项；预支款项；预付款项
kkF)Tro\ advance account 暂支帐目；预付款帐户
]:59c{O advance compensation 预付补偿金
^ RA'E@ " advance from shareholder 股东垫款
rNii,_ advance pending reimbursement 预支以待日后付还
FM >ae-L- advanced economy 先进经济体系
[d6 ! advancement 预付；预付财产
b} 3"v( advances warrant 垫款令
jC9us>b advancing 贷出
yZ |"qP1 adverse balance 逆差
.h7s.p? adverse exchange 逆汇
g[3LPKQ advertisement addressed to shareholders 在报章刊登的致股东通告
]R#:Bq!F advice for collection 托收通知书
~ELMLwn. advice of drawing 提款通知书；汇票通知书
qW0:q.
advice of payment 付款通知
sQvRupYRO Advisory Committee [Securities and Futures Commission]
`}}:9d 谘询委员会〔证券及期货事务监察委员会〕
'4[=*!hs! Advisory Committee on Diversification 经济多元化谘询委员会
* x/!i^ affidavit 誓章；遗产申报誓章
4Z( #;9f affidavit of no receipt 述明无收款的誓章
^dHQ<L3.* affiliate 联号；联营公司；附属公司
N1c=cZDV affiliated company 附属公司；联号；联营公司
i2~ uhGJ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
NXU:b"G
S affordability 负担能力
V&M*,#(? African Development Bank [AfDB] 非洲开发银行
3' 0Pl8 after-acquired property 事后取得的财产
_rT\?//B after-hours dealing 市后交易
CubQ6@, after-tax profit 税后盈利；税后利润；税后溢利
.$qa?$ @ agency agreement 代理协议
m +k P"]v agency expenses 代理机构的开支
,c p2Fa c agency fee 代理费
k$w~ JO!s Agency Law 《代理法》
{ez $kz agent 代理人；承销人
K4c:k;
V agent of company 公司代理人
SS=<\q#MS agent's fee 代理人费；经纪费
/4:bx#;A aggregate 总计；总数；总体数字
ti\
${C3 aggregate amount 总款额；总额
I`kfe`_ aggregate assets and liabilities 总体资产与负债
J D\tt- aggregate at constant price 按固定价格计算的总体数字
:Ha/^cC/3 aggregate demand 总需求
m[9.'@ ye aggregate gross position 总持仓量
-@W9+Zf5 aggregate limit 总限额
,fkvvM{mq aggregate of salaries tax 合计薪俸税
Td=4V,BN aggregate performance 总体表现；总体业绩
8\n3
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n w+~ :c aggregate surplus 总盈余
Xn6#q3;^| aggregate total 整体总额
A6N6e\ *
aggregate value 总值；合计价值
XE}gl &\ aggregated basis 合计基准
kRp]2^}\s\ aggregated net chargeable income 合计应课税入息实额
22`^Rsb,6L aggregation 合并计算；合计；总和
Gm=qn]c aggregation of incomes of husband and wife 夫妇入息合并计算
9wgB J Jl7 aggregation of property 财产的总和
<n2@;` D agio 差价；贴水
8+zW:0"[ 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》
3db{Tcn\@] Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
w?Te%/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》
Q]:O#;"< Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K:PH: e 《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》
{ f/qI` Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
f-ltV<C_ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*c0 H_8e agreement for a settlement 授产协议
@T'^V0!-q: agreement for assignment 转让协议
t un}rdb agreement for sale 售卖协议；买卖协议
Ot=j wvw agreement for sale and purchase 买卖协议
#@XBHJD\# agreement for the payment of interest 支付利息协议
dGIdSQ~ _ agreement for the repayment of money 还款协议
Rn1oD3w agreement of reinsurance 再保险协议
.Ro /ioq Agricultural Bank of China 中国农业银行
LD$5KaOW air passenger departure tax 飞机乘客离境税
Z*,e<zNQ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Av X1* airport tax 机场税
N'Gq9A alcohol duty 酒精税
XHr*Rs.[= alienation 让与；让渡；转让
w+M /VsL alimony 生活费；赡养费
{!"UBALxc All Ordinaries Index [AOI] 所有普通股指数
*$tXm4
O[ all risks 全险；综合险
3<0b_b All Sales Record for Stock Market 《股票市场成交报告》
)DSeXS[
e Allied Capital Resources Limited 新联财务有限公司
(`x_MTLL all-items index [Consumer Price Index] 总指数〔消费物价指数〕
6#=jF[ allocation letter 拨款信件
*Rgr4-eS allocation of fund 分配款项；预留款项
H|9t5
allocation of profit 利润分配；溢利分配
L kt4F allocation warrant 拨款令
LU1I
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h<9 s&
p allotment notice 股份配售通知；配股通知
jUe@xi s<T allotment of shares 股份分配
Y-VDi.]W allowable 可获宽免；免税的
s\*L5{kiSl allowable business loss 可扣除的营业亏损
4>JSZ6i#n allowable expenses 可扣税的支出
Kkvc Zs'4m allowance 免税额；津贴；备抵；准备金
L 4By5) allowance for debts 债项的免税额
o3J#hQrl allowance for depreciation by wear and tear 耗损折旧免税额
H;Wrcf2 allowance for funeral expenses 殡殓费的免税额
O[@!1SKT0 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
xQoZ[ allowance for repairs and outgoings 修葺及支出方面的免税额
Ltlp9 S allowance to debtor 给债务人的津贴
rTPgHK]?l alteration of capital 资本更改
GABZsdFZ! alternate trustee 候补受托人
xL}i9ozZ amalgamation 合并
5cSiV7#Y: ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b?H"/Mu. ambit of charges 征税范围；收费范围
|;ztK[( amended valuation 经修订的估值
c4JV~VS+ American Commodities Exchange 美国商品交易所
j-<]O OD American Express Bank Limited 美国运通银行
j3j?2#vR American Stock Exchange 美国证券交易所
] l,BUf-O amortization 摊销
vygzL U^ amount due from banks 存放银行同业的款项
' \JE># amount due from banks abroad 存放海外银行同业的款项
GO"`{|o amount due from holding companies 控股公司欠款
7v: XAU amount due from local banks 存放本港银行同业的款项
hFtV\xF K amount due to banks 银行同业的存款
.<x6U*)\O
amount due to banks abroad 海外银行同业的存款
C{ex vLQ amount due to holding companies 控股公司存款
I!x.bp~V! amount due to local banks 本港银行同业的存款
0w?da~ amount due to outport banks 外埠银行同业的存款
M4^G3c< amount for note issue 发行纸币的款额
q<3nAE$?= amount of bond 担保契据的款额
CM6% g f3 amount of consideration 代价款额
144Y. amount of contribution 供款数额
AdX))xgl amount of indebtedness 负债款额
OO:S2-]Y>e amount of principal of the loan 贷款本金额
6'qkD< amount of rates chargeable 应征差饷数额
; pnF%co9 amount of share capital 股本额
6$u/N gS amount of sums assured 承保款额
wu
<0or2 amount of variation 变动幅度
i:lc]B amount of vote 拨款数额
0PzSp ] amount payable 应付款额
qu=~\t1[6 amount receivable 应收款额
Jo? LPR
\6 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
VB |?S|< analysis 分析
&@~K8*tmK ancillary risk 附属风险
Cxf K(F annual account 周年帐目；周年帐目报表；年度决算；年结
~7m` p3W@ annual accounting date 年结日期
? <?Ogq"< annual allowance 每年免税额；年积金；年度津贴；年津
XlppA3JON| annual balance 年度余额
g~lv/.CnA+ annual disposable income 每年可动用收入
"?"
: annual estimates 周年预算
-&+:7t annual fee 年费
Cbbdq%ySI annual general meeting 周年大会
~i,d %a annual growth rate 年增率；每年增长率
&l(T},-X annual long-term supplement 长期个案每年补助金
7)? C +=,0 annual pensionable emolument 可供计算退休金的年薪
H2X_W Swm annual report 年报
w$]G$e Annual Report on the Consumer Price Index 《消费物价指数年报》
kmQ:wf: annual return 周年报表；周年申报表；每年报税表格
LdUz; sb Annual Return Rules 《周年报表规则》
G % F #I annual review of consumer prices 每年消费物价回顾
B=SA
+{o annual roll-forward basis 逐年延展方式
corm'AJ/ annual salary 年薪
|J $A%2 7 annual statement 年度报表；年度决算表
xUJ(tG3 Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
(zhZ}C,VF annuitant 年金受益人
vNO&0 ~ annuity 年金
B'Yx/c&n annuity contract 年金合约
0s n$QmW: annuity on human life 人寿年金
L]Tj] u ) antecedent debt 先前的债项
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ante-dated cheque 倒填日期支票
w,%"+ tY_ anticipated expenditure 预期开支
,NO[Piok anticipated net profit 预期纯利
^ u$gO3D anticipated revenue 预期收入
Bm~^d7;Cw anti-inflation measure 反通货膨胀措施
mnt&!X4< anti-inflationary stance 反通货膨胀立场
b(Y
apparent deficit 表面赤字
GM|& ,} apparent financial solvency 表面偿债能力
?QP>rm apparent partner 表面合伙人
YwVA].p@TI application for personal assessment 个人入息课税申请书
Xo PJ?6 3 application of fund 资金应用
vo/x`F'ib application to release as liquidator and to destruct the books of accounts and documents
pY&6p~\p 申请免除清盘人职务及毁灭帐簿与文件
g=:o 'W$@ appointed actuary 委任精算师
#2=l\y-# appointed auditor 委任核数师；委任审计师
~WrpJjI[ appointed trustee 委任的受托人
pte\1q[N appointer 委任人
q <}IO apportioned pro rata 按比例分摊
h#1:ypA6l apportionment 分配；分摊
[^"}jbn/ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
=?]`Xo,v~ apportionment formula 分摊方程式
,Yag! i>; apportionment of estate duty 遗产税的分摊
RDps{),E;d appraisal 估价；评估
k>i88^ kPV appreciable growth 可观增长
S|tD8A appreciable impact 显着影响
3 M#x)cW appreciable increase 可观增长
|Iy;_8c appreciation 增值；升值
3.movkj appreciation against other currencies 相对其他货币升值
,[n9DPZ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}B%9cc appreciation tax 增值税
5;`Ot2 appropriation 拨款；拨用；拨付
kEh9J>|M appropriation account 拨款帐目
{-)^?Zb
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Csyh
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,e'r 0 approved assets 核准资产
,Uh^e]pC approved basket stock 认可一篮子证券
g0 f4>m approved budget 核准预算
VEV?$R7; approved charitable donation 认可慈善捐款
1 |z4]R,< approved charitable institution 认可慈善机构
y[J9"k(@ approved currency 核准货币；认可货币
XT/t\\Z`U approved estimates 核准预算
(N/u@ M approved estimates of expenditure 核准开支预算
=Ti!9 _~ approved overseas insurer 核准海外保险人
+ S+!:IB approved overseas trust company 核准海外信托公司
(XK,g;RoEn approved pooled investment fund 核准汇集投资基金
F` KXG$ approved provident fund scheme 认可公积金计划
>p&"X 2
@ approved provision 核准拨款
&5}YTKe}| approved redeemable share 核准可赎回股份
]ty$/{hx' approved regional stock 认可地区性证券
v hZ Xgp0X approved retirement scheme 认可退休金计划
x@ X2r approved subordinated loan 核准附属贷款
h<L_ =)lH arbitrage 套戥；套汇；套利
a>C; HO arbitrageur 套戥者；套汇者
:@(1~Hm arbitrary amount 临时款项
6TRLHL~B arrangement 措施；安排；协定
2UQF:R?LQ arrears 欠款
Zx8$M5 arrears of pay 欠付薪酬
OX,em Ti arrears of revenue 逾期未收税款；逾期未收的帐项
%C%3c4+Oh articles of association 组织章程；组织细则；组织章程细则
7,)E1dx -V Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
I(UK9H{0$ ascertainment of profit 确定利润
M|nLD+d ~8 "Asia Clear" “亚洲结算系统”
E2|M#Y Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Av.`'.b Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1PVZGZxAgv Asian Development Fund [ADF] 亚洲发展基金
'qV lq5. Asian dollar bond 亚洲美元债券
G/
s i( LK Asian dollar market 亚洲美元市场
p* K #s1 Asian dollar rate 亚洲美元利率
H2iIBGu |L Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
k8G4CFg}wP Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
PY|zN| asked price 沽盘；喊价；索价；卖方报价
ZQ"dAR/y assessable income 应评税入息
I484c R2. assessable loss 应评税亏损
5VE=Oo#& assessable profit 应评税利润
.Bj WZj assessable value 应评税值
B<~ AUf*y assessed profit 估定利润
wmpQF< assessed value 经评估价值
]pr w=rD assessment 评税；评定；估价；评税单
E2l" e?AN~ assessment number 评税编号；估价编号
h~Q Q- assessment of additional tax 补加税评税
-8)C6"V{ assessment of performance 业绩评估；实绩评价
_)@G,E33f@ Assessor 评税主任
pZ $>Hh # asset price bubbles 资产价格泡沫
0~<?*{~ asset-backed securities 具资产保证的证券
WiZkIZ assets accretion 资产增值
46M=R-7= assets and liabilities 资产与负债
em7L `, assets betterment statement 资产递增表；资产改进表
pPxgjX assets lending 实物放款；有抵押贷款
ZKW1HL ]m assets of the company passing on the death 死者去世时转移的公司资产
ys!O"=OJ assets pledged as security for liabilities 用作负债抵押的资产
[#wt3<d`) assets portfolio 资产投资组合
3N]ushMO assets price 资产价格
b+Sj\3fX assets quality 资产质素
ql%K+4@ assets realization 资产变现
i=5!taxu}E assets refinancing arrangement 资产再集资安排
krGI E}5 assets securitization 资产证券化
`?T::&` assets situated outside Hong Kong 在香港以外地方的资产
YS4"TOFw assets stripping 削减资产；拆卖资产
A99 ;bf}" assets value 资产值
;7[DFlS\P assignee 承让人
%-YWn`yE m assignment 转让；转让书；转让契
3hkEjR assignment of interest 权益转让
o^5UHFxTCB assignment of letters patent and trade mark 专利证书及商标转让
{Mo[C% assignment of property 物业转让；物业转让书
@@a#DjE%/ assignment right 转让权
D,$M$f1 assignor 转让人
G(A7=8vW associate 有联系的人；有关连人士；相联者；合伙人；联系人
"X=^MGV Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5T"h7^}e associate member 附属会员
H [M:iV associated body corporate 相联法人团体
'?90e4x3/ associated company 相联公司；联属公司
.: wg@Z associated corporation 相联法团
cEXd#TlY~X Association of Chartered Certified Accountants [ACCA] [United Kingdom]
o8g] ho 公认会计师公会〔英国〕
j0F&
W Kk Association of Futures Exchange Brokers 香港期货经纪协会
od@!WjcM[8 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
dtQ3iuV % association of underwriters 承保人组织
U_9|ED: assumption of control 接管
79Aa~ +i'_ assurance 担保；保险；转易；转易书
H>\l E2 assurance of interest 权益的转易
:3s e/4y} at 19XX price 按一九ＸＸ年价格计算
)+)qFGV z at a discount 按赔价计算；按贴水价格计算；打折扣
?!t O'}? at a premium 按溢价计算；按升水价格计算
/^i_tLgb at call 通知付款；按通知
+CQIm!Sp at constant market price 按固定市价计算
?r$& O*; at constant price 按固定价格计算
|+-b#Sa9 at cost 按成本计算
eHHU2^I, at current market price 按当时市价计算；按现时市价计算
G]-\$>5R at current price 按当时价格计算；按现时价格计算
!~m PxGY at factor cost 按要素成本计算；按生产要素成本计算
{6}$XLV3l at money-of-the-day price 按付款当日价格计算
.dc|?$XV at or better 按指定或较佳价位〔买卖指令〕
fTy{ `}> at par 按面值计算；平价
kT^`j^Jr at sight 见票即付
W$}2
$}r0U at the close 按收市盘
Kk \,q? at the opening 按开市盘
`)i4ZmE| attestation 见证；见证条款
3! KyO)8 at-the-money option 平价期权
!( _ qM attorney 受权人；受托代表人
>'3n sR attornment 新拥有人承认书
/Zz [ vf attributable profit 可归属利润
O/l/$pe attributable share value 可归属股份价值
u\K`TWb% Auckland Stock Exchange 奥克兰证券交易所
C;Kq_/l auction 拍卖
L$]Y$yv auctioneer 拍卖商
CT.hBz
-S audit 审计；核数
B .?@VF Audit Commission 审计署
Q2gz\N Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
V 4*/t#L/ 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〕
;A?86o'? audit review 帐目审查
9*a" ^ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
C7l4X8\w audited account 审计帐目；经审计的帐目
7U)w\A;~ audited annual account 经审计的周年帐目
@B svk9} audited balance sheet 经审计的资产负债表
:Q;mgHTNz auditor 核数师；核数主任；审计师
(]"`>, ray auditor's certificate 核数师证明书；审计师证明书
Z(ToemF)hi auditor's report 核数师报告；审计师报告
bL%-9BG Aussie bond 澳元债券
No'Th7=|S austerity budget 紧缩预算
dsZ-|C Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
q$B|a5a? Australia All Ordinaries Index 澳洲所有普通股票指数
z7 J hS| Australian Dollar [AUD] 澳元
ib(4Y%U6~ Australian Options Market 澳大利亚期权市场
1VPxCB\ Australian Securities Commission 澳洲证券事务监察委员会
)9 {!=k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
DPWnvd Australian Stock Exchange 澳大利亚证券交易所
kI~; 'M Austrian Schilling [ATS] 奥地利先令
<[z9 * Tm authentication 认证；鉴证
o|1_I ?_ authority to purchase 委托购买证；委购书
\2 [ authorization 认可；核准；授权；授权书
Oz5Ze/HBN authorization by direction 指示授权
^B' N\[ authorization by instruction 指令授权
W HR6/H authorization by warrant 令状授权
N}\3UHtO authorization of unit trust 单位信托的认可
AYoLpes authorized agent 指定代理人
r4pR[G._ authorized capital 法定资本
MJcW X|(y authorized clerk 出市员
NvJ}|w,Z authorized dealer 认可交易商
;/(<yu48 authorized financial institution 认可财务机构
O<+x=>_ authorized fund 认可基金
$_u) ~O4$ authorized fund house 获授权的基金公司；认可基金公司
5J*h7 authorized institution 认可机构
7HQ |3rt authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
a_Z[@W authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
k mX:~KMb authorized insurer 获授权保险人；获认可承保人
6;}W )S authorized investment 特准投资项目
y.WEO> authorized person 获授权人
}b]z+4U a( authorized representative 获授权代表
IUwMIHq&sW authorized share capital 法定股本
dQPW9~g8Hg automated quotation system 自动报价系统
w4;1 (' Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:cE~\B S& 自动交易系统〔香港期货交易所有限公司〕
-h#9sl- > automatic adjustment mechanism 自动调整机制
O`'r:&#W automatic adjustment system 自动调整系统
>?^_JE C6 Automatic Clearing House 自动票据交换所
3/RNStd<L! automatic exchange rates accumulation system 自动化汇率累集系统
_iZ9Ch\ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Y2P%0 automatic teller machine [ATM] 自动柜员机
pytF
K)U autopay 自动转帐
f/%Q MhM: available assets 可用资产
FSkz[D_} available fiscal reserve 现存财政储备
oz/Nx{bg available profit 可用利润
sEEyN3 N Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
, &rHBNS average 平均；平均数；海损
+{H0$4y average basic salary 平均基本薪金
bLyaJ%pa\/ average consumer expenditure 平均消费开支；一般消费开支
VK]sK e average cost 平均成本
@LR :^>&* average cost of land production 增辟土地平均成本
rI;tMNs average daily turnover 平均每日成交额
"1>48Z-UC average daily wage rate 平均每日工资率
Zf8_ko;|:- average expenditure pattern 平均开支模式
U9:I"f, average growth rate 平均增长率
Eh|v>Yew average net fixed assets 固定资产平均净值
qI5`:P H%n average of relatives 相对价格平均数
rCgoU
xW` average price 平均价格
J(=io_\bO average propensity to consume 平均消费倾向；一般消费倾向
:6y;U average propensity to save 平均储蓄倾向；一般储蓄倾向
rnS&^ average rate 平均率
b=Oec%Adx average revenue 平均收入；平均收益
RP ~ hi%A average stock 平均库存；平均存货
F4
:#okt average yearly rent 平均年租
h][$1b&B avoidance of double taxation 避免双重课税
Zp
<^|=D avoidance of tax 避税
