A:
d !
A)H<Zt A share Ａ股；甲类股份
G<,@|6"w abatement of tax 减税；减扣免税额
f_X]2i n ABN AMRO Bank N.V. 荷兰银行
F M B\$(g above-the-line expenditure 线上项目支出；经常预算支出
oop''6`C% above-the-line receipt 线上项目收入；经常预算收入
g5/%}8[-
2 ABSA Asia Limited 南非联合亚洲有限公司
|*"uj absolute change 绝对数值变更
u1O?` absolute expenditure 实际开支
vRY Q4B4o absolute guideline figure 绝对准则数字
-J4?Km absolute interest 绝对权益
pc<")9U%/ absolute order of discharge 绝对破产解除令
WK]SHi HD absolute profit margin 绝对利润幅度
zr%lBHuW absolute value 实值；绝对值
#q40 >)] absolutely vested interest 绝对既得权益
? "\ `u; absorbed cost 已吸收成本；已分摊成本
PhF3' "> absorption 吸收；分摊；合并
?J,hv'L] absorption rate 吸收率；摊配率；分摊率
&*RJh'o|N( ACB Finance Limited 亚洲商业财务有限公司
=YkJS%)M) acceptable form of reciprocity 合理的互惠条件
@ 'rk[S}A acceptable rate 适当利率；适当汇率
2`/JT acceptance agreement 承兑协议
wy"^a45h acceptance for honour 参加承兑
0PD]# .+ acceptor 承兑人；接受人；受票人
I&qT3/SVI acceptor for honour 参加承兑人
Ce}wgKzr accident insurance 意外保险
0\O*\w ? Accident Insurance Association of Hong Kong 香港意外保险公会
6*Jd8Bva\o accident insurance scheme 意外保险计划
fD#|C~:= accident year basis 意外年度基准
:; \>jxA accommodation 通融；贷款
(L_txd4 accommodation bill 通融票据；空头票据
_Dl!iV05: accommodation party 汇票代发人
e~jw
YImA account balance 帐户余额；帐户结余
:\x53-&hO4 account book 帐簿
o Hds s;q account collected in advance 预收款项
Z{7lyEzBg account current book 往来帐簿
g
nJe!E account of after-acquired property 事后取得的财产报告
fQc2K|V account of defaulter 拖欠帐目
4(Gs$QkSo| account payable 应付帐款
" & 'Jw account payee only [A/C payee only] 只可转帐；存入收款人帐户
h" cLZM:6 account receivable 应收帐款
:ak D account receivable report 应收帐款报表
{; ]:}nA account statement 结单；帐单；会计财务报表
Q[`J= account title 帐户名称；会计科目
c%w@-n` accountant's report 会计师报告
DesvnV'{`
Accountant's Report Rules 会计师报告规则
aN{C86wx accounting and auditing procedure 会计与审计程序；会计与核数程序
y-O#
+{7 Accounting Arrangements 《会计安排》
1[o] u:m9U accounting basis 会计基础
n}P K0 accounting by Official Receiver 破产管理署署长呈交的帐目
{C Qo}@.7 Accounting Circular 《会计通告》
He="S3XON accounting class 会计类别
SC)4u l% accounting date 记帐日期；会计结算日期
Lc (D2=% accounting for money 款项核算
dHc 38zp Accounting Officer 会计主任
~,KAJ7O_ accounting period 会计报告期；会计期
EU.vw0}u8 accounting policy 会计政策；会计方针
Ffk$8" accounting practice 会计惯例
Rq~\Yf+Pm accounting principle 会计准则
GJ W+'-f accounting record 会计记录
9qkH ~B7 accounting report 会计报告
R4GmUCKB= Accounting Services Branch [Treasury] 会计事务部〔库务署〕
2 j8^Z Accounting Society of China 中国会计学会
1XQJ#J 1/ accounting statement 会计报表
]8KAat~J accounting system 会计制度；会计系统
x nWCio>M accounting transaction 会计事项；帐务交易
@gc lks/M accounting treatment 会计处理
^^QW< accounting year 会计年度
N#'+ p5|> accretion 增值；添加
|&+g ,A _w accrual 应计项目；应累算数目
1$oVcDLl accrual basis 应计制；权责发生制
IE!fNuR4 accrual basis accounting 应计制会计；权责发生制会计
lob{{AB,! accrue 应累算；应计
).@8+}` accrued benefit 应累算利益
]C^D5(t/cd accrued charges 应计费用
3>qUYxG8 accrued cumulative preference share dividend 应累算的累积优先股股息
cGiS[-g accrued expenses 应累算费用
B4 5B`Ay accrued interest payable 应付利息；应计未付利息
Y\lu z`v accrued interest receivable 应收利息；应计未收利息
\)859x&( accrued right 累算权益
n-[J+DdB accruing profit 应累算的利润
mcAg,~"HB accumulated fiscal reserve 累积财政储备
zlzr;7m accumulated profit 累积利润；滚存溢利
N8|=K_;& accumulated reserve 累积储备
hM\<1D
CKG accumulation of surplus income 累积收益盈余
(lF;c<69 acquired assets 既得资产
0 (j b19 acquisition 收购；购置；取得
2)]C' acquisition cost 购置成本
x"h0Fe? J acquisition expenses 购置费用
]^MOFzSz~ acquisition of 100% interest 收购全部股权
[q]"_4L0;d acquisition of control 取得控制权
A,D67G<v` acquisition of fixed assets 购置固定资产
6T{Zee acquisition of shell “买壳”
Z#YkAQHv5 acquisition price 收购价
rBLkowDP* act of God 天灾
6=o@X acting partner 执事合伙人
g{w IdV active market 买卖活跃的市场；交投畅旺的市场；旺市
( v(!l=3 active partner 积极参与的合伙人
bUbM } active trading 交投活跃
D ODo
! actual circulation 实际流通
;K 38I} actual cost 实际成本
IQ[ ?ej3W actual expenditure 实际开支；实际支出
ZK<kn8JJ
actual income 实际入息；实际收入；实际收益
d
(]t} actual market 现货市场
un0t zz actual price 现货价；实际价格
X||Z>w}v actual profit 实际利润
]X~;?>#:p actual quotation 实盘；实际价位；实际报价
X_|W#IM*+ actual year basis 按实际年度计算
Dt?O_Bdv[ actuals 实货
2xR b$QF actuarial investigation 精算调查
Okm&b g actuarial principle 精算原则
QA7SQ cd, actuarial report 精算师报告
e&Z}struE Actuarial Society of Hong Kong 香港精算学会
_KiaeVE actuarial valuation 精算师估值
INSI$tA~ actuary 精算师
g/,fjM_ ad referendum agreement 暂定协议；有待覆核的协定
33x3zEUt6 ad valorem duty 从价税；按值征税
H pXMPHd ad valorem duty system 从价税制
Wh[+cH"M ad valorem fee 从价费
B;t U+36nM ad valorem tariff 从价关税
k^AI7H additional allowance 额外免税额
) \_xB_K\ additional amount for unexpired risk 未过期风险的额外款额
yA_;\\ additional assessable profit 补加应评税利润
9i@AO U additional assessment 补加评税
X1G[& additional commitment 额外承担
fU^B
3S6X additional commitment vote 额外承担拨款
^c{}G<U^ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O-B ~~$g additional dependent parent allowance 供养父母额外免税额
O @fX
+W?U additional provision 额外拨款
,GEMc a,` additional stamp duty 附加印花税
j-|YE?AA additional tax 补加税罚款；补加税款
GXB4&Q!C Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
R L/~E
xYC adjudged bankrupt 被裁定破产
BX$t |t;!m adjudicated bankrupt 裁定破产人
Y W_E,A>h adjudication fee 裁定费；评定印花税额手续费；评估契据费
<$Q\vCR adjudication of bankruptcy 裁定破产；宣告破产
4S|! iOY adjudication of insolvency 裁定无力偿还债务
])h={g I adjusted actual 经调整的实数；调整后的实数
G?12?2 adjusted current assets 经调整的流动资产；调整后的流动资产
pv039~Sud adjusted figure 经调整的数字；调整后的数额
q]q(zUtU adjusted liabilities 经调整的负债；调整后的负债
jfF,:(P%W adjusted loss 经调整的亏损；调整后的亏损
ut%t`Y(
] adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
p3O%|)yV adjusted profit 经调整的利润；调整后的利润
o>#<c
@ adjusted surplus 经调整的盈余额；调整后的盈余额
zMb7a_W adjusted value 经调整的价值；调整后的价值
nW+rJ adjustment 调整；修订；理算〔保险〕
:7%JD .;W adjustment centre 调剂中心
K Y/}jJW adjustment lag 调整过程的时间差距；调整时差
w~ M5)b adjustment mechanism 调整机制
KT xdZ t adjustment of loss 亏损调整
on(P adjustment process 调整过程；调整程序
, M$*c adjustment range 调整幅度
SPW @TF1 administered exchange rate 受管制汇率
>|SB]'C | Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
2#&9qGR administration expenses 行政费用
)a,-Hc:Vz administration fee 手续费；行政费
jz V*V< administration in bankruptcy 破产管理
>U~.I2sz administration order 遗产管理令
|o~<Ti6] administrator 管理人；遗产管理人
"T 5? <c administrator of the estate 遗产管理人
:/ns/~5xa: admission of debt 债项承认书
{OP-9P=p admission of proof 接纳债权证明
r:K)Q @ advance 放贷款项；垫付款项；预支款项；预付款项
=BY)>0?z advance account 暂支帐目；预付款帐户
B5Rm z& advance compensation 预付补偿金
)xCpQ=nS advance from shareholder 股东垫款
65 AXUTg advance pending reimbursement 预支以待日后付还
_v4TyJ advanced economy 先进经济体系
?@Z~i]gE[V advancement 预付；预付财产
#G{}Rd| ! advances warrant 垫款令
C- ]H+p advancing 贷出
udB:ys adverse balance 逆差
l)D 18 adverse exchange 逆汇
OTd=(dwh advertisement addressed to shareholders 在报章刊登的致股东通告
o1"U'y-9V advice for collection 托收通知书
S]ZO *+ advice of drawing 提款通知书；汇票通知书
=O1CxsKt6 advice of payment 付款通知
LfyycC2E Advisory Committee [Securities and Futures Commission]
!;lA+O-t 谘询委员会〔证券及期货事务监察委员会〕
lJoMJS;S]} Advisory Committee on Diversification 经济多元化谘询委员会
&J^@TgqL^ affidavit 誓章；遗产申报誓章
|DfYH~@( affidavit of no receipt 述明无收款的誓章
K @"m0 affiliate 联号；联营公司；附属公司
|tz1'YOB affiliated company 附属公司；联号；联营公司
cRz7.9-< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5R4h9D5 affordability 负担能力
$=iz&{9 African Development Bank [AfDB] 非洲开发银行
UV)[a%/SB& after-acquired property 事后取得的财产
#0`2wuo
{ after-hours dealing 市后交易
6k"Wy3/ after-tax profit 税后盈利；税后利润；税后溢利
xXH%7%W'f agency agreement 代理协议
Nt67Ye3; agency expenses 代理机构的开支
e.G&hJ r agency fee 代理费
4nkH0 dJQ Agency Law 《代理法》
k='sI^lF agent 代理人；承销人
D9e"E1 f+" agent of company 公司代理人
e%x$Cb:znn agent's fee 代理人费；经纪费
l# %Y]1 * aggregate 总计；总数；总体数字
MdU_zY(c aggregate amount 总款额；总额
K"eR 6_ k aggregate assets and liabilities 总体资产与负债
$;7?w-. aggregate at constant price 按固定价格计算的总体数字
aGNt?)8WPZ aggregate demand 总需求
#^< 7VS!x aggregate gross position 总持仓量
8 kAG EiC aggregate limit 总限额
!l~tBJr*sB aggregate of salaries tax 合计薪俸税
K>F o+f aggregate performance 总体表现；总体业绩
Ive tQ+ aggregate supply 总体供应
gd.P%KC!g aggregate surplus 总盈余
`j[)io k aggregate total 整体总额
v"O{5LM" aggregate value 总值；合计价值
_]1dm)% aggregated basis 合计基准
8^p/?R^bu aggregated net chargeable income 合计应课税入息实额
^SxB b,\ aggregation 合并计算；合计；总和
N:0/8jmmO aggregation of incomes of husband and wife 夫妇入息合并计算
n k1(/~` aggregation of property 财产的总和
e{O m W agio 差价；贴水
82Nh;5T r Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
r$;DA<<|<c Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.qy._C2(
《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》
rj$u_y3S* Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
=r+u!~%@'' 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
g63:WX-\ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
|^Try2@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
C5i]n? )S agreement for a settlement 授产协议
9+@_ZI- agreement for assignment 转让协议
//Ioh (N agreement for sale 售卖协议；买卖协议
=NA L*4 c+ agreement for sale and purchase 买卖协议
(Z ) agreement for the payment of interest 支付利息协议
k<"ZNQm$. agreement for the repayment of money 还款协议
Ha$|9li` agreement of reinsurance 再保险协议
?ZdHuu DN~ Agricultural Bank of China 中国农业银行
Mb3,! air passenger departure tax 飞机乘客离境税
+ %eMm.( Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
,V)yOLApVj airport tax 机场税
&k &tk E alcohol duty 酒精税
nE]R0|4h alienation 让与；让渡；转让
gsc/IUk alimony 生活费；赡养费
% ,a.431gi All Ordinaries Index [AOI] 所有普通股指数
x_v pds all risks 全险；综合险
[HtU-8: All Sales Record for Stock Market 《股票市场成交报告》
P`[6IS#\ S Allied Capital Resources Limited 新联财务有限公司
#1z}~1- all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$]\N/}1 v allocation letter 拨款信件
j !&g:{ e allocation of fund 分配款项；预留款项
+;`Cm.Iu allocation of profit 利润分配；溢利分配
M z40([{ allocation warrant 拨款令
D!J
("~[3 allotment 分配；配股
[rU8% allotment notice 股份配售通知；配股通知
Il'+^u_ < allotment of shares 股份分配
/,2Em > allowable 可获宽免；免税的
|w6:mtaS allowable business loss 可扣除的营业亏损
$tj[ * allowable expenses 可扣税的支出
cli P+# allowance 免税额；津贴；备抵；准备金
)Y
Qtrc\91 allowance for debts 债项的免税额
L\nWhmwl allowance for depreciation by wear and tear 耗损折旧免税额
t LS5y T/ allowance for funeral expenses 殡殓费的免税额
Wh(V?!^@5 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
2<fG= I8 allowance for repairs and outgoings 修葺及支出方面的免税额
?b2" ~A allowance to debtor 给债务人的津贴
}OI;M^5L alteration of capital 资本更改
Jnb>u*7, alternate trustee 候补受托人
N#C,_ k amalgamation 合并
&D qg<U ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
H ~J#!3 ambit of charges 征税范围；收费范围
u_e}m>[S amended valuation 经修订的估值
*<x EM - American Commodities Exchange 美国商品交易所
?t'O\n)M American Express Bank Limited 美国运通银行
j9) Z'L American Stock Exchange 美国证券交易所
^=pn!lK;^ amortization 摊销
F_zs"ex/ amount due from banks 存放银行同业的款项
`t {aN|3V[ amount due from banks abroad 存放海外银行同业的款项
3@KX| - amount due from holding companies 控股公司欠款
@4T+0&OI10 amount due from local banks 存放本港银行同业的款项
D"bLJ j/! amount due to banks 银行同业的存款
DWHl,w;[z` amount due to banks abroad 海外银行同业的存款
/=lrdp!a amount due to holding companies 控股公司存款
;,JCA#
N amount due to local banks 本港银行同业的存款
_&.CI6 amount due to outport banks 外埠银行同业的存款
|0 B h amount for note issue 发行纸币的款额
0kQAT # amount of bond 担保契据的款额
/AjGj*O amount of consideration 代价款额
Q6RBZucv amount of contribution 供款数额
/tJJ2 =%l amount of indebtedness 负债款额
Ca*^U- amount of principal of the loan 贷款本金额
#`<|W5 amount of rates chargeable 应征差饷数额
QlSZr[^ v amount of share capital 股本额
OY51~#BF amount of sums assured 承保款额
'd|_ i6:y& amount of variation 变动幅度
KFLIO>hE amount of vote 拨款数额
}Wn6r_: amount payable 应付款额
`+\ + amount receivable 应收款额
+<"s C+2 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
IpB0~`7YI analysis 分析
CcLP/ ancillary risk 附属风险
x>!#8?-h annual account 周年帐目；周年帐目报表；年度决算；年结
Av _1cvR: annual accounting date 年结日期
;5q =/ annual allowance 每年免税额；年积金；年度津贴；年津
6S2D\Bt,_ annual balance 年度余额
" So+ annual disposable income 每年可动用收入
`Q, moz annual estimates 周年预算
jQj`GnN| annual fee 年费
ds4ERe / annual general meeting 周年大会
]{0
2! annual growth rate 年增率；每年增长率
F9]GEBLr annual long-term supplement 长期个案每年补助金
{O]Cj~} annual pensionable emolument 可供计算退休金的年薪
DKF`uRvGN: annual report 年报
-wW% +w H Annual Report on the Consumer Price Index 《消费物价指数年报》
U5Q `r7 annual return 周年报表；周年申报表；每年报税表格
7$\;G82_ Annual Return Rules 《周年报表规则》
yw{GO([ZQ annual review of consumer prices 每年消费物价回顾
hJkIFyQ{j annual roll-forward basis 逐年延展方式
I yL2{5 annual salary 年薪
w6qx annual statement 年度报表；年度决算表
rK g5?. 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
%_( e{Mf) annuitant 年金受益人
k,0JW=Vh>| annuity 年金
cIw)ScY annuity contract 年金合约
=Mc*~[D/ annuity on human life 人寿年金
MJt?^G (w? antecedent debt 先前的债项
<I&X[Sqp ante-dated cheque 倒填日期支票
?Sh]m/WZd[ anticipated expenditure 预期开支
[_^K }\ /+ anticipated net profit 预期纯利
,~hvFTJI anticipated revenue 预期收入
(m|p|rL anti-inflation measure 反通货膨胀措施
"/(J*)%{ anti-inflationary stance 反通货膨胀立场
|/Ggsfmby apparent deficit 表面赤字
<omSK-
T- apparent financial solvency 表面偿债能力
qY l%v apparent partner 表面合伙人
@tM1e < application for personal assessment 个人入息课税申请书
b vUjH5.7 application of fund 资金应用
GghZ".O application to release as liquidator and to destruct the books of accounts and documents
W+cmn )8 申请免除清盘人职务及毁灭帐簿与文件
h&{9 &D1t appointed actuary 委任精算师
Elo m _ appointed auditor 委任核数师；委任审计师
~ Z=Q+'Hu0 appointed trustee 委任的受托人
^}a..@|%W appointer 委任人
^I5k+cL apportioned pro rata 按比例分摊
gH,^X Ze apportionment 分配；分摊
P@`@?kMU Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
\uc]+nV!o apportionment formula 分摊方程式
Ev,>_1#Xm apportionment of estate duty 遗产税的分摊
JpcG5gX^B appraisal 估价；评估
p[!&D}&6h appreciable growth 可观增长
i
?%;s5< appreciable impact 显着影响
d!D#:l3; appreciable increase 可观增长
yS0!#AG appreciation 增值；升值
X"z ^4?Aj+ appreciation against other currencies 相对其他货币升值
h
rW appreciation of the exchange value of Hong Kong dollar 港元汇值上升
f1rP+l-C< appreciation tax 增值税
~5N0=) appropriation 拨款；拨用；拨付
rFh!&_ appropriation account 拨款帐目
r,cV( Appropriation Bill 拨款法案
z{wJQZ9" appropriation-in-aid system 补助拨款办法
Y^M3m' d? approved assets 核准资产
+4Aj/$%[q approved basket stock 认可一篮子证券
_s[ohMlh approved budget 核准预算
u3a"[DB9c approved charitable donation 认可慈善捐款
|e! %6Qq3 approved charitable institution 认可慈善机构
`WboM\u approved currency 核准货币；认可货币
Rp^k D ,* approved estimates 核准预算
Q_$aiE approved estimates of expenditure 核准开支预算
]o$aGrZ approved overseas insurer 核准海外保险人
% r`hW \4{ approved overseas trust company 核准海外信托公司
TTZb. approved pooled investment fund 核准汇集投资基金
^RAst1q7 approved provident fund scheme 认可公积金计划
f Zw/kjx@ approved provision 核准拨款
p9 <XaJ} approved redeemable share 核准可赎回股份
2-s ,PQno^ approved regional stock 认可地区性证券
6 6(|3D X approved retirement scheme 认可退休金计划
G|H+
,B approved subordinated loan 核准附属贷款
--6C>iY[&u arbitrage 套戥；套汇；套利
UMILAoR arbitrageur 套戥者；套汇者
bBk_2lg=4) arbitrary amount 临时款项
y'((
tBWa! arrangement 措施；安排；协定
s /"&k arrears 欠款
"oz
: & #+ arrears of pay 欠付薪酬
T`mG +"O arrears of revenue 逾期未收税款；逾期未收的帐项
+DmfqKKbd articles of association 组织章程；组织细则；组织章程细则
6! s C Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
5 Tag-+ ascertainment of profit 确定利润
_C2iP[YwQ{ "Asia Clear" “亚洲结算系统”
*'H0%GM Asia Commercial Bank Ltd. 亚洲商业银行有限公司
&b'IYoe Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
J~Uq' 1? Asian Development Fund [ADF] 亚洲发展基金
97l<9^$ Asian dollar bond 亚洲美元债券
Gf_ Je Asian dollar market 亚洲美元市场
?41bZ$j Asian dollar rate 亚洲美元利率
#Z#rOh Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
C jISU$O Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$9YAq/#Q asked price 沽盘；喊价；索价；卖方报价
NX%"_W/W assessable income 应评税入息
,P ~jO assessable loss 应评税亏损
'i +j;.
assessable profit 应评税利润
\NU^Jc_k7 assessable value 应评税值
:%7y6V* assessed profit 估定利润
) l g>'O assessed value 经评估价值
+txFd c assessment 评税；评定；估价；评税单
2n+tc assessment number 评税编号；估价编号
O$z XDxn assessment of additional tax 补加税评税
QiC}hj$ assessment of performance 业绩评估；实绩评价
]s_,;PG U Assessor 评税主任
]dIcW9a asset price bubbles 资产价格泡沫
bca4'`3\| asset-backed securities 具资产保证的证券
$$F iCMI assets accretion 资产增值
e0;0 X7 assets and liabilities 资产与负债
GB,f'Afl assets betterment statement 资产递增表；资产改进表
~+|Vzm|S} assets lending 实物放款；有抵押贷款
O/Cwm;&t assets of the company passing on the death 死者去世时转移的公司资产
|`eHUtjH assets pledged as security for liabilities 用作负债抵押的资产
zW#P
~zS assets portfolio 资产投资组合
ZZ q]I assets price 资产价格
O:%s;p
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Yw=7(} assets realization 资产变现
c||EXFS}O assets refinancing arrangement 资产再集资安排
XX&4OV,^%D assets securitization 资产证券化
{6Y |Z> assets situated outside Hong Kong 在香港以外地方的资产
V3D`pt\[x assets stripping 削减资产；拆卖资产
u+EZ"p;o assets value 资产值
xnP@ h assignee 承让人
7}#zF]vHNi assignment 转让；转让书；转让契
B^Sxp=~Au assignment of interest 权益转让
Gk:tT1 assignment of letters patent and trade mark 专利证书及商标转让
f|f)Kys%5 assignment of property 物业转让；物业转让书
W % @r assignment right 转让权
eF-U
1ZJT assignor 转让人
R&.mNji* associate 有联系的人；有关连人士；相联者；合伙人；联系人
h'lqj0 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
|2ImitN0 associate member 附属会员
['m7Wry associated body corporate 相联法人团体
$,u>, associated company 相联公司；联属公司
#No3}O;"g associated corporation 相联法团
XM1;
>#kz Association of Chartered Certified Accountants [ACCA] [United Kingdom]
HpP82X xj 公认会计师公会〔英国〕
&?g!) O Association of Futures Exchange Brokers 香港期货经纪协会
;P
*`v Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E<RPMd @a association of underwriters 承保人组织
fo fYe0z assumption of control 接管
, ="hI:*< assurance 担保；保险；转易；转易书
{o oztC assurance of interest 权益的转易
FD'yT8]" at 19XX price 按一九ＸＸ年价格计算
cl04fqX at a discount 按赔价计算；按贴水价格计算；打折扣
gcF:/@:Rm at a premium 按溢价计算；按升水价格计算
Upw`|$1S at call 通知付款；按通知
9]C%2!Ur, at constant market price 按固定市价计算
B/O0 ~y!n at constant price 按固定价格计算
"w&IO}j;= at cost 按成本计算
Oh# z zo at current market price 按当时市价计算；按现时市价计算
a\-AGG{2/X at current price 按当时价格计算；按现时价格计算
:A7\ eN5 at factor cost 按要素成本计算；按生产要素成本计算
dJv2tVm&' at money-of-the-day price 按付款当日价格计算
?}RPn f at or better 按指定或较佳价位〔买卖指令〕
I'`90{I at par 按面值计算；平价
t =V| ' at sight 见票即付
3c%_RI. at the close 按收市盘
m^%@bu, at the opening 按开市盘
bog3=Ig- attestation 见证；见证条款
3_bqDhVI5 at-the-money option 平价期权
hsB3 zqotF attorney 受权人；受托代表人
`%A vn< attornment 新拥有人承认书
]A%]W ^G attributable profit 可归属利润
fn#qcZv? attributable share value 可归属股份价值
CY~ S{w Auckland Stock Exchange 奥克兰证券交易所
t"JE+G auction 拍卖
"7q!u,u auctioneer 拍卖商
F[(ocxQZ3 audit 审计；核数
E)%D LZ Audit Commission 审计署
+pPfvE` Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
?wP /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〕
BItH0r7 audit review 帐目审查
Ptm=c6H(' Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
&%]v0QK audited account 审计帐目；经审计的帐目
iC{(vL0P+ audited annual account 经审计的周年帐目
H- rxn audited balance sheet 经审计的资产负债表
3{)!T;W d
auditor 核数师；核数主任；审计师
OUq%d8 W auditor's certificate 核数师证明书；审计师证明书
A(_HM qA] auditor's report 核数师报告；审计师报告
n:|a;/{I]9 Aussie bond 澳元债券
{p. ^E5& austerity budget 紧缩预算
&@K6;T Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
b)eoFc)lc Australia All Ordinaries Index 澳洲所有普通股票指数
1 etT." Australian Dollar [AUD] 澳元
9(3]t}J5
d Australian Options Market 澳大利亚期权市场
ZIN1y;dJ Australian Securities Commission 澳洲证券事务监察委员会
nll=Vd[ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
GKc? Australian Stock Exchange 澳大利亚证券交易所
7Ke sf H? Austrian Schilling [ATS] 奥地利先令
u*f`\vs authentication 认证；鉴证
/W GD7\G'8 authority to purchase 委托购买证；委购书
q68CU~i* authorization 认可；核准；授权；授权书
[tT_ z<e` authorization by direction 指示授权
y h2) Pc[ authorization by instruction 指令授权
zLgc j(; authorization by warrant 令状授权
ebn3r :IU- authorization of unit trust 单位信托的认可
E{0e5. { authorized agent 指定代理人
Q r\eT} authorized capital 法定资本
+BeA4d 8b authorized clerk 出市员
-T}r$A authorized dealer 认可交易商
X% mga~fB authorized financial institution 认可财务机构
%~I&T". iC authorized fund 认可基金
yAAV,?:o[ authorized fund house 获授权的基金公司；认可基金公司
#+QJ5VI : authorized institution 认可机构
uI$n7 \G! authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
NN#k^[i1 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
4> uN H5 authorized insurer 获授权保险人；获认可承保人
IQ$!y,VJ authorized investment 特准投资项目
c2t`i authorized person 获授权人
R#3zGWr~ authorized representative 获授权代表
lz!(OO,g authorized share capital 法定股本
6cd!;Ca automated quotation system 自动报价系统
ftvu 69f
Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?wu@+ 自动交易系统〔香港期货交易所有限公司〕
@0] w !q automatic adjustment mechanism 自动调整机制
2Z(t/Zp> automatic adjustment system 自动调整系统
X- tw) Automatic Clearing House 自动票据交换所
)ut$644R automatic exchange rates accumulation system 自动化汇率累集系统
-RJ~Sky[ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(/At+MF3E automatic teller machine [ATM] 自动柜员机
^v xx]Hji autopay 自动转帐
*^%+PQ available assets 可用资产
]0&X[? available fiscal reserve 现存财政储备
&\I<j\F2/ available profit 可用利润
m.rV1#AI Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
i} :hmy' average 平均；平均数；海损
Q7<Y5+ average basic salary 平均基本薪金
oi]XSh[_s average consumer expenditure 平均消费开支；一般消费开支
g zlxkv-F{ average cost 平均成本
O&MH5^I average cost of land production 增辟土地平均成本
;O1jf4y average daily turnover 平均每日成交额
LofpBO6^ average daily wage rate 平均每日工资率
b }fC'
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BYu(a
average growth rate 平均增长率
>| , <9z`D average net fixed assets 固定资产平均净值
W/\pqH average of relatives 相对价格平均数
)H @<A93 average price 平均价格
<jh7G average propensity to consume 平均消费倾向；一般消费倾向
-.r" |\1X average propensity to save 平均储蓄倾向；一般储蓄倾向
TFG?
EO average rate 平均率
:8( jhs average revenue 平均收入；平均收益
ZR
-RzT1 average stock 平均库存；平均存货
u(FO SmNkN average yearly rent 平均年租
&a4FGzR# avoidance of double taxation 避免双重课税
#q K.AZi avoidance of tax 避税
