A:
rY &lx} A share Ａ股；甲类股份
qc'KQ5w7! abatement of tax 减税；减扣免税额
i< i mE# ABN AMRO Bank N.V. 荷兰银行
#6y fIvap above-the-line expenditure 线上项目支出；经常预算支出
{?w *n_T. above-the-line receipt 线上项目收入；经常预算收入
Ac* )z#H ABSA Asia Limited 南非联合亚洲有限公司
VAheus absolute change 绝对数值变更
_;BN WH absolute expenditure 实际开支
^eo W+O xH absolute guideline figure 绝对准则数字
R/B/|x absolute interest 绝对权益
}#g &l*P absolute order of discharge 绝对破产解除令
# mM9^LJ absolute profit margin 绝对利润幅度
1A(f_ 0,.Q absolute value 实值；绝对值
}>f%8O} absolutely vested interest 绝对既得权益
W }Ll)7(|T absorbed cost 已吸收成本；已分摊成本
(0_ ]=r=q absorption 吸收；分摊；合并
jA@
uV ,w absorption rate 吸收率；摊配率；分摊率
$rjm MSxi ACB Finance Limited 亚洲商业财务有限公司
bQ?Vh@j(M acceptable form of reciprocity 合理的互惠条件
m-[xrVV acceptable rate 适当利率；适当汇率
6 P9#6 mZ acceptance agreement 承兑协议
[$>@f{: acceptance for honour 参加承兑
,DW q acceptor 承兑人；接受人；受票人
Rc@lGq9 acceptor for honour 参加承兑人
Z@JT ZMN_ accident insurance 意外保险
%"E!E1_Sv Accident Insurance Association of Hong Kong 香港意外保险公会
KKg\n^ accident insurance scheme 意外保险计划
:[PA .Upi accident year basis 意外年度基准
hOqNZ66{ accommodation 通融；贷款
-e51 /lhpd accommodation bill 通融票据；空头票据
>_\]c-~< accommodation party 汇票代发人
DDT]A<WUV account balance 帐户余额；帐户结余
lS2 `#l > account book 帐簿
`Lw Z(M-hI account collected in advance 预收款项
%0 u5d$b q account current book 往来帐簿
bLg gh]Fh account of after-acquired property 事后取得的财产报告
Mu" vj*F account of defaulter 拖欠帐目
X)TZ S account payable 应付帐款
8BY`~TZO$q account payee only [A/C payee only] 只可转帐；存入收款人帐户
E9.1~
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2:[<E2z account receivable report 应收帐款报表
D+BflI~9mP account statement 结单；帐单；会计财务报表
m,4'@jg0 account title 帐户名称；会计科目
uW(Ngcpr accountant's report 会计师报告
C3<_ 0eI Accountant's Report Rules 会计师报告规则
w(M i? accounting and auditing procedure 会计与审计程序；会计与核数程序
Nhjz~S<o Accounting Arrangements 《会计安排》
VzM (u _) accounting basis 会计基础
L'a s^Od accounting by Official Receiver 破产管理署署长呈交的帐目
|<8g 2A{X Accounting Circular 《会计通告》
=xH>,-8} accounting class 会计类别
zyK11 accounting date 记帐日期；会计结算日期
#)T'a accounting for money 款项核算
I$TD[W Accounting Officer 会计主任
s,la Jf accounting period 会计报告期；会计期
Q."rE"}< accounting policy 会计政策；会计方针
F Go)] U accounting practice 会计惯例
>^f]Lgp accounting principle 会计准则
wC<FF2T accounting record 会计记录
85H*Xm?d# accounting report 会计报告
zs-,Y@Z L Accounting Services Branch [Treasury] 会计事务部〔库务署〕
cnDBT3$~Z Accounting Society of China 中国会计学会
naY#`xig accounting statement 会计报表
nrTCq~LO( accounting system 会计制度；会计系统
2Y}A9Veb accounting transaction 会计事项；帐务交易
esv<b>`R accounting treatment 会计处理
@a]`C
$ 6 accounting year 会计年度
"+&@iL accretion 增值；添加
_=qk.| p/ accrual 应计项目；应累算数目
nzB! 0U accrual basis 应计制；权责发生制
{X\FS accrual basis accounting 应计制会计；权责发生制会计
|z) 7XK accrue 应累算；应计
O 4W 2X@ accrued benefit 应累算利益
XQ Si accrued charges 应计费用
X=k|SayE8 accrued cumulative preference share dividend 应累算的累积优先股股息
X*r?@uK5 accrued expenses 应累算费用
/5XdZu6k`h accrued interest payable 应付利息；应计未付利息
0NSCeq%;6q accrued interest receivable 应收利息；应计未收利息
Je#3 accrued right 累算权益
lb)i0`AN+ accruing profit 应累算的利润
e A9r M: accumulated fiscal reserve 累积财政储备
@^Kw\s accumulated profit 累积利润；滚存溢利
QSo48OFs accumulated reserve 累积储备
[!#;QQ&M accumulation of surplus income 累积收益盈余
U,`F2yD/! acquired assets 既得资产
BQ~\ p\ acquisition 收购；购置；取得
gqA N-b' acquisition cost 购置成本
S.fb[gI] acquisition expenses 购置费用
%C >Win)g acquisition of 100% interest 收购全部股权
PiX( Ase acquisition of control 取得控制权
|P"kJ 45 acquisition of fixed assets 购置固定资产
AIwp2Fz acquisition of shell “买壳”
VB+y9$Y' acquisition price 收购价
1i|5i i*vc act of God 天灾
U&gl$/4U@ acting partner 执事合伙人
a3_pF~Qx active market 买卖活跃的市场；交投畅旺的市场；旺市
G7HvA46 active partner 积极参与的合伙人
.!1E 7\ active trading 交投活跃
CakB `q(8 actual circulation 实际流通
<*4r6UFR actual cost 实际成本
gn${@y ? actual expenditure 实际开支；实际支出
@%As>X<3t actual income 实际入息；实际收入；实际收益
,xC@ @>f actual market 现货市场
= NL(L actual price 现货价；实际价格
3{-
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9\R+g 5 actual quotation 实盘；实际价位；实际报价
v$|cF'yyF= actual year basis 按实际年度计算
F)tcQO"G actuals 实货
5lm>~J!/^ actuarial investigation 精算调查
qP[jtRIN actuarial principle 精算原则
L8KMMYh[ actuarial report 精算师报告
){i
9,u") Actuarial Society of Hong Kong 香港精算学会
f@xjNm*'Z actuarial valuation 精算师估值
&m@DK> actuary 精算师
v}"DW? ad referendum agreement 暂定协议；有待覆核的协定
DIc -"5~ ad valorem duty 从价税；按值征税
Czd)AVK
ad valorem duty system 从价税制
^pvnUODW[ ad valorem fee 从价费
^{+_PWn ad valorem tariff 从价关税
?w "zW6U additional allowance 额外免税额
Mg {=( No additional amount for unexpired risk 未过期风险的额外款额
1 &YkRCn0 additional assessable profit 补加应评税利润
pU@ &- additional assessment 补加评税
$C&E3 'O additional commitment 额外承担
SfwNNX% additional commitment vote 额外承担拨款
~$ "P\iJ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
* @'N/W/ 8 additional dependent parent allowance 供养父母额外免税额
wEb 10t, additional provision 额外拨款
>VvA &p71b additional stamp duty 附加印花税
,fD#)_\g2 additional tax 补加税罚款；补加税款
RZ:= '; Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
&B ^LaRg adjudged bankrupt 被裁定破产
- xU4s adjudicated bankrupt 裁定破产人
,tHV
H7[ adjudication fee 裁定费；评定印花税额手续费；评估契据费
6t ` cY adjudication of bankruptcy 裁定破产；宣告破产
)ocr.wU@ adjudication of insolvency 裁定无力偿还债务
_2S(
* adjusted actual 经调整的实数；调整后的实数
ft 4(^|~ adjusted current assets 经调整的流动资产；调整后的流动资产
32,Y 3!% adjusted figure 经调整的数字；调整后的数额
|`ZW(} ~ adjusted liabilities 经调整的负债；调整后的负债
XXPpj< c adjusted loss 经调整的亏损；调整后的亏损
(wZ/I( 4 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
S8)6@ECC adjusted profit 经调整的利润；调整后的利润
T
[ 2l32 adjusted surplus 经调整的盈余额；调整后的盈余额
yK:b $S adjusted value 经调整的价值；调整后的价值
b*"%E, ? adjustment 调整；修订；理算〔保险〕
+T]D\];D adjustment centre 调剂中心
X?OH//co adjustment lag 调整过程的时间差距；调整时差
.0'FW!;FV adjustment mechanism 调整机制
&^^V*O adjustment of loss 亏损调整
:PDyc(s{ adjustment process 调整过程；调整程序
E(Y}*.\]#s adjustment range 调整幅度
XlU`j v+ administered exchange rate 受管制汇率
W v!%'IB Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
]*vv=@"`e administration expenses 行政费用
4xD`Z_U administration fee 手续费；行政费
:5BVVa0oR administration in bankruptcy 破产管理
QNgf vy administration order 遗产管理令
4Yya+[RY administrator 管理人；遗产管理人
8~8VoU& administrator of the estate 遗产管理人
#\$AB_[ot> admission of debt 债项承认书
y^hCO:`l3 admission of proof 接纳债权证明
p`06%"# advance 放贷款项；垫付款项；预支款项；预付款项
Lk1e{! a advance account 暂支帐目；预付款帐户
v_e3ZA:% advance compensation 预付补偿金
c^EU &q{4 advance from shareholder 股东垫款
F>s5<pKAX advance pending reimbursement 预支以待日后付还
Fhk`qh'i advanced economy 先进经济体系
qO}Q4a+ advancement 预付；预付财产
oD&axNk advances warrant 垫款令
<] h?_) advancing 贷出
&O.lIj#F R adverse balance 逆差
=2.q=a |' adverse exchange 逆汇
[,/~* L;7 advertisement addressed to shareholders 在报章刊登的致股东通告
^s?=$&8f![ advice for collection 托收通知书
)TzQ8YpO} advice of drawing 提款通知书；汇票通知书
6 ly`lu9 advice of payment 付款通知
R&]#@PW^ Advisory Committee [Securities and Futures Commission]
*32hIiCm 谘询委员会〔证券及期货事务监察委员会〕
=/MA`> Advisory Committee on Diversification 经济多元化谘询委员会
jdAjCy; s! affidavit 誓章；遗产申报誓章
BXB ZX@jVk affidavit of no receipt 述明无收款的誓章
7Nt6}${=z affiliate 联号；联营公司；附属公司
YGf<! affiliated company 附属公司；联号；联营公司
TnQ"c)ta affirmation [estate duty] 非宗教式宣誓〔遗产税〕
|kh7F0';" affordability 负担能力
0 p PSg9 African Development Bank [AfDB] 非洲开发银行
:2(U3~3: after-acquired property 事后取得的财产
8zzY; 3^h; after-hours dealing 市后交易
`(o:;<&3 after-tax profit 税后盈利；税后利润；税后溢利
-]k v M agency agreement 代理协议
;HoBLxb P
agency expenses 代理机构的开支
.l$:0 a agency fee 代理费
5v, _ Hgh Agency Law 《代理法》
R-J^%4U`7 agent 代理人；承销人
6>&h9@ agent of company 公司代理人
|!E: [UH agent's fee 代理人费；经纪费
JBt2R= aggregate 总计；总数；总体数字
H[D<G9: aggregate amount 总款额；总额
F;sZc,Y,^ aggregate assets and liabilities 总体资产与负债
1j?+rs+o- aggregate at constant price 按固定价格计算的总体数字
_|I`A 6`= aggregate demand 总需求
jWqjGX` aggregate gross position 总持仓量
\x;`8H aggregate limit 总限额
Bw25+l Px aggregate of salaries tax 合计薪俸税
="J *v> aggregate performance 总体表现；总体业绩
YML]pNB aggregate supply 总体供应
z^^)n aggregate surplus 总盈余
N|\Q:<!2_w aggregate total 整体总额
szC<ht?z aggregate value 总值；合计价值
X)b@ia'"Wp aggregated basis 合计基准
7B{LRm6;Vu aggregated net chargeable income 合计应课税入息实额
2 R];Pv aggregation 合并计算；合计；总和
8(ej]9RObU aggregation of incomes of husband and wife 夫妇入息合并计算
lgQ"K(zY aggregation of property 财产的总和
chA7R'+LA agio 差价；贴水
Xli$4 uL
Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
a|eHo%Qt Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
VMIX=gTZ 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
7 -# Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
#Ic)]0L 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
+o-jMvK9 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
o&ETs)n| 《香港政府和大韩民国政府关于相互促进和保护投资协定》
+^|_vq^XR agreement for a settlement 授产协议
Lv
UQ&NmY agreement for assignment 转让协议
IRyZ0$r:e\ agreement for sale 售卖协议；买卖协议
%8{nuq+c agreement for sale and purchase 买卖协议
wl7 (|\- agreement for the payment of interest 支付利息协议
ApNS0 agreement for the repayment of money 还款协议
#g= agreement of reinsurance 再保险协议
z}w7X6&e Agricultural Bank of China 中国农业银行
#pcgfV l air passenger departure tax 飞机乘客离境税
W`v$-o- Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
@8*lq V2 airport tax 机场税
#+#^cqjZ alcohol duty 酒精税
AF\Jh+ynT! alienation 让与；让渡；转让
0TWd.+ alimony 生活费；赡养费
g5:?O,? All Ordinaries Index [AOI] 所有普通股指数
' S%H"W\ all risks 全险；综合险
{ hF H6]TA All Sales Record for Stock Market 《股票市场成交报告》
$Da?)Hz'F Allied Capital Resources Limited 新联财务有限公司
y #zO1Nig` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
76cLf~|d~ allocation letter 拨款信件
50""n7I<% allocation of fund 分配款项；预留款项
H)+QkQb} allocation of profit 利润分配；溢利分配
w)C5XX30; allocation warrant 拨款令
S#:l17e3 allotment 分配；配股
N@0cn
q:" allotment notice 股份配售通知；配股通知
c{
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rXP~k]tC allowable 可获宽免；免税的
_;M3=MTM9 allowable business loss 可扣除的营业亏损
,pIh.sk7s* allowable expenses 可扣税的支出
/m Xxj93UA allowance 免税额；津贴；备抵；准备金
#MFIsx)r allowance for debts 债项的免税额
# /B g5: allowance for depreciation by wear and tear 耗损折旧免税额
Bmt^*;WY+ allowance for funeral expenses 殡殓费的免税额
iD*L<9 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
- }_1f[b allowance for repairs and outgoings 修葺及支出方面的免税额
$C{,` {= allowance to debtor 给债务人的津贴
_ee<i8_Va alteration of capital 资本更改
y*%uGG5 alternate trustee 候补受托人
Wh)!Ha} amalgamation 合并
f@[qS 7ok ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
R.!.7dO ambit of charges 征税范围；收费范围
% Ai ' 6 amended valuation 经修订的估值
_&%FGcA S American Commodities Exchange 美国商品交易所
T@A Qe[U'v American Express Bank Limited 美国运通银行
*:"@ American Stock Exchange 美国证券交易所
mv 7W03 amortization 摊销
dXfLN<nD>U amount due from banks 存放银行同业的款项
0j;q^> amount due from banks abroad 存放海外银行同业的款项
E!_3?:[S_ amount due from holding companies 控股公司欠款
*3)kr=x amount due from local banks 存放本港银行同业的款项
+PS
jBO4! amount due to banks 银行同业的存款
_b$ yohQ amount due to banks abroad 海外银行同业的存款
M|NQoQ8q amount due to holding companies 控股公司存款
.$@+ / @4 amount due to local banks 本港银行同业的存款
dIfy!B" amount due to outport banks 外埠银行同业的存款
Y_K W9T_ amount for note issue 发行纸币的款额
NSM7n=
*nh amount of bond 担保契据的款额
@VPmr}p:{ amount of consideration 代价款额
l dqU# { amount of contribution 供款数额
pH3<QNq5 amount of indebtedness 负债款额
PMUW< UI amount of principal of the loan 贷款本金额
*YSRZvD<\ amount of rates chargeable 应征差饷数额
|nE4tN#J< amount of share capital 股本额
/3&MUB*z&y amount of sums assured 承保款额
`/^
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amount of variation 变动幅度
M*f]d `B amount of vote 拨款数额
P?S]Q19Q4 amount payable 应付款额
s VHk;:e>x amount receivable 应收款额
sn"z'=ch Amsterdam Stock Exchange 阿姆斯特丹证券交易所
xv&h>GOg analysis 分析
hD=.rDvO ancillary risk 附属风险
|c^ ?tR< annual account 周年帐目；周年帐目报表；年度决算；年结
1je j7p>K annual accounting date 年结日期
<v'&Pk< annual allowance 每年免税额；年积金；年度津贴；年津
)U=]HpuzI annual balance 年度余额
sM+~x<}0 annual disposable income 每年可动用收入
<z\ `Ma annual estimates 周年预算
?U {<g,^ annual fee 年费
^GyZycch annual general meeting 周年大会
@ $~IPg[J annual growth rate 年增率；每年增长率
n}I?.r@e annual long-term supplement 长期个案每年补助金
-]+pw Z4g annual pensionable emolument 可供计算退休金的年薪
"F%JZO51 annual report 年报
[q U v|l1 Annual Report on the Consumer Price Index 《消费物价指数年报》
SnR2o3r-Of annual return 周年报表；周年申报表；每年报税表格
U (#JC(E-# Annual Return Rules 《周年报表规则》
iGkysU<wcp annual review of consumer prices 每年消费物价回顾
S'5Zy}
+x annual roll-forward basis 逐年延展方式
%IZd-N7i^ annual salary 年薪
uKX Nz z annual statement 年度报表；年度决算表
nwh @F1| Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
1)MDnODJ annuitant 年金受益人
&a;?o~%*]i annuity 年金
/-,\$@J5) annuity contract 年金合约
4 M|u T
9- annuity on human life 人寿年金
"i\#L`TkzX antecedent debt 先前的债项
3 y e ante-dated cheque 倒填日期支票
BjeD4 anticipated expenditure 预期开支
Lm=;Y6'`N anticipated net profit 预期纯利
X fqhD&g anticipated revenue 预期收入
fP V n; anti-inflation measure 反通货膨胀措施
?:ZB'G{%E anti-inflationary stance 反通货膨胀立场
}Uwji apparent deficit 表面赤字
DL?nv H apparent financial solvency 表面偿债能力
Z Cjw)To( apparent partner 表面合伙人
U2A
82;Z application for personal assessment 个人入息课税申请书
L- !1ybB^ application of fund 资金应用
( v%24bv application to release as liquidator and to destruct the books of accounts and documents
Q{RmE : 申请免除清盘人职务及毁灭帐簿与文件
H=Ilum06 appointed actuary 委任精算师
KVJ,
a appointed auditor 委任核数师；委任审计师
(Xcy/QT appointed trustee 委任的受托人
fj)) Hnt(| appointer 委任人
i5t6$|u:&m apportioned pro rata 按比例分摊
f+Sb> $ apportionment 分配；分摊
RGE(# Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
{X&lgj apportionment formula 分摊方程式
80wzn,o
S apportionment of estate duty 遗产税的分摊
?UZt3 0|1 appraisal 估价；评估
?) y^ [9 appreciable growth 可观增长
+)iMJ]> appreciable impact 显着影响
(rd
[tc appreciable increase 可观增长
M{Z
;7n' appreciation 增值；升值
m$kQbPlatN appreciation against other currencies 相对其他货币升值
%KXiB6<4 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{VL@U$'oI appreciation tax 增值税
pX
^^ 0 appropriation 拨款；拨用；拨付
Q CF'/G appropriation account 拨款帐目
!6T"J! F# Appropriation Bill 拨款法案
~?AEtl#&" appropriation-in-aid system 补助拨款办法
C=/B\G/.9 approved assets 核准资产
J+J,W5t^ approved basket stock 认可一篮子证券
#uw&u6*\q approved budget 核准预算
*L$2M?xkY approved charitable donation 认可慈善捐款
Z n'tNt/ approved charitable institution 认可慈善机构
E5d$n*A approved currency 核准货币；认可货币
Z0 jgUq`r approved estimates 核准预算
/}(d'@8p approved estimates of expenditure 核准开支预算
+t+<?M B approved overseas insurer 核准海外保险人
: q]9F4im approved overseas trust company 核准海外信托公司
^k ;]"NR approved pooled investment fund 核准汇集投资基金
fq]PKLW' approved provident fund scheme 认可公积金计划
RhH 1nf2UR approved provision 核准拨款
S@F O&o 0 approved redeemable share 核准可赎回股份
o)/Pr7Qn approved regional stock 认可地区性证券
4=xi)qF/@ approved retirement scheme 认可退休金计划
9)A LJd,M approved subordinated loan 核准附属贷款
ds(?:zx# arbitrage 套戥；套汇；套利
^taN?5 arbitrageur 套戥者；套汇者
6 :] N% arbitrary amount 临时款项
l9I r@.m arrangement 措施；安排；协定
@#)` -]g arrears 欠款
"y,YC M` arrears of pay 欠付薪酬
Xq*^6*E-} arrears of revenue 逾期未收税款；逾期未收的帐项
o@Oz
a articles of association 组织章程；组织细则；组织章程细则
o )AwM" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
s|]g@cz an ascertainment of profit 确定利润
~ELMLwn. "Asia Clear" “亚洲结算系统”
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Asia Commercial Bank Ltd. 亚洲商业银行有限公司
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3"t]U'f Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
c+9L6}D Asian Development Fund [ADF] 亚洲发展基金
2 }r=DAe0 Asian dollar bond 亚洲美元债券
< Ep L<K% Asian dollar market 亚洲美元市场
rp||#v0l!w Asian dollar rate 亚洲美元利率
f'^uuO#x Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
d,b4q&^ X8 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
a /sj W asked price 沽盘；喊价；索价；卖方报价
`hi=y BO assessable income 应评税入息
< +i(CGw assessable loss 应评税亏损
$zM shLT assessable profit 应评税利润
mll :rWC) assessable value 应评税值
_h~ksNm5u assessed profit 估定利润
0 =j }` assessed value 经评估价值
lW&(dn)} assessment 评税；评定；估价；评税单
~#A}=, 4> assessment number 评税编号；估价编号
+jGHR& A t assessment of additional tax 补加税评税
/SD}`GxH assessment of performance 业绩评估；实绩评价
cqS :Zq Assessor 评税主任
qTd[Da G# asset price bubbles 资产价格泡沫
<(L@@.87R asset-backed securities 具资产保证的证券
Y% s:oHt assets accretion 资产增值
1i y$ n assets and liabilities 资产与负债
F4EAC|Y assets betterment statement 资产递增表；资产改进表
hmO2s/~ assets lending 实物放款；有抵押贷款
5Q?Jm~H9 assets of the company passing on the death 死者去世时转移的公司资产
$KiCs]I+ assets pledged as security for liabilities 用作负债抵押的资产
Oj5UG* assets portfolio 资产投资组合
&O&HczO assets price 资产价格
Ts 5)r( assets quality 资产质素
\G" S7 assets realization 资产变现
M&Ka ^h;N assets refinancing arrangement 资产再集资安排
LVj 1 NP assets securitization 资产证券化
2$JGhgDI assets situated outside Hong Kong 在香港以外地方的资产
4G c
M assets stripping 削减资产；拆卖资产
!eLj + 0 assets value 资产值
ti\
${C3 assignee 承让人
1 em,/> " assignment 转让；转让书；转让契
za>UE,?h assignment of interest 权益转让
t]yxL l\ assignment of letters patent and trade mark 专利证书及商标转让
OXEk{#Uf[3 assignment of property 物业转让；物业转让书
Z2% HQL2 assignment right 转让权
z M9#1^X assignor 转让人
=)[m[@,c associate 有联系的人；有关连人士；相联者；合伙人；联系人
=q4} ( Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
rFRcK>X\L associate member 附属会员
Kc MzY associated body corporate 相联法人团体
9u B?-. associated company 相联公司；联属公司
:!`"GaTy associated corporation 相联法团
e
w^(3 & Association of Chartered Certified Accountants [ACCA] [United Kingdom]
[XfR`@ 公认会计师公会〔英国〕
U
v2.Jo/Q Association of Futures Exchange Brokers 香港期货经纪协会
?[D 3 -4 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
F "@% 7xy association of underwriters 承保人组织
9wgB J Jl7 assumption of control 接管
< $~lFV assurance 担保；保险；转易；转易书
3db{Tcn\@] assurance of interest 权益的转易
w?Te%/s. at 19XX price 按一九ＸＸ年价格计算
Q]:O#;"< at a discount 按赔价计算；按贴水价格计算；打折扣
g {8RPw] at a premium 按溢价计算；按升水价格计算
#2{-6ey at call 通知付款；按通知
+ \ /Q at constant market price 按固定市价计算
|V Bt:dd< at constant price 按固定价格计算
Yh":>~k?SY at cost 按成本计算
{ZJO5* at current market price 按当时市价计算；按现时市价计算
m|a9T#B( at current price 按当时价格计算；按现时价格计算
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=C at factor cost 按要素成本计算；按生产要素成本计算
C"{^wy{sL at money-of-the-day price 按付款当日价格计算
(o^tmH* at or better 按指定或较佳价位〔买卖指令〕
"HMEoZ at par 按面值计算；平价
{keZ_ 2 at sight 见票即付
1|bXIY.J* at the close 按收市盘
+#}GmUwPG$ at the opening 按开市盘
eA/n.V$z attestation 见证；见证条款
$@ g]?*L: at-the-money option 平价期权
~6[?=mOi' attorney 受权人；受托代表人
p@ <Q? attornment 新拥有人承认书
&OMlW _FHR attributable profit 可归属利润
V>@ [\N[ attributable share value 可归属股份价值
o-,."|6 Auckland Stock Exchange 奥克兰证券交易所
Y B#fAU auction 拍卖
=$>=EBH,cm auctioneer 拍卖商
`+7F H audit 审计；核数
kB7vc>@1 Audit Commission 审计署
!NXjax\r Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
$%<{zWQm 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
wj)LOA0 audit review 帐目审查
vB:\ZX 4 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
IpP%WW u audited account 审计帐目；经审计的帐目
wwUI ;g audited annual account 经审计的周年帐目
*}? [tR5 audited balance sheet 经审计的资产负债表
j6
wFks auditor 核数师；核数主任；审计师
X\ }l" ] auditor's certificate 核数师证明书；审计师证明书
R+ * ; [ auditor's report 核数师报告；审计师报告
zp: dArh0 Aussie bond 澳元债券
=Tj{)=^/# austerity budget 紧缩预算
&,X}M Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
mG~_*8}e< Australia All Ordinaries Index 澳洲所有普通股票指数
( "$/sT Australian Dollar [AUD] 澳元
`MtzA^X r Australian Options Market 澳大利亚期权市场
8fC4 j`! Australian Securities Commission 澳洲证券事务监察委员会
OgQd yU Australian Society of Certified Practising Accountants 澳洲执业会计师公会
/<LZt<K Australian Stock Exchange 澳大利亚证券交易所
nL@'??I1 Austrian Schilling [ATS] 奥地利先令
mypV [ authentication 认证；鉴证
K$"#SZEi authority to purchase 委托购买证；委购书
Ayz*2 N`% authorization 认可；核准；授权；授权书
> I2rj2M# authorization by direction 指示授权
S|85g1}t authorization by instruction 指令授权
*t@A-Sn authorization by warrant 令状授权
T(J'p4 authorization of unit trust 单位信托的认可
CSM"Kz` authorized agent 指定代理人
d?,'$$ aB authorized capital 法定资本
Y.^L^ "%dF authorized clerk 出市员
p|>*M\LE# authorized dealer 认可交易商
+8Xjk\Hi authorized financial institution 认可财务机构
I!x.bp~V! authorized fund 认可基金
KX) n+{
authorized fund house 获授权的基金公司；认可基金公司
2d)Dhxzxk authorized institution 认可机构
/6x&%G:m# authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8 Rx@ _ authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
l|CM/(99- authorized insurer 获授权保险人；获认可承保人
_N DQ 2O authorized investment 特准投资项目
uP~,] ci7 authorized person 获授权人
^T=9j.e'ja authorized representative 获授权代表
X! d-"[ authorized share capital 法定股本
Gh;\"Qx automated quotation system 自动报价系统
l;?:}\sI= Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pUIN`ya[[ 自动交易系统〔香港期货交易所有限公司〕
o`T.Zaik, automatic adjustment mechanism 自动调整机制
X+X:nL.t automatic adjustment system 自动调整系统
yD\q4G Automatic Clearing House 自动票据交换所
1w,_D.1' automatic exchange rates accumulation system 自动化汇率累集系统
c<lp<{; Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
RS5<] dy automatic teller machine [ATM] 自动柜员机
f:o. [4p2 autopay 自动转帐
~_ T Hvx1 available assets 可用资产
M2$/x`\-~ available fiscal reserve 现存财政储备
0~|0D#klB available profit 可用利润
aLk3Yg@X Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
b<h((]Q>^ average 平均；平均数；海损
4:/]Y=)x average basic salary 平均基本薪金
0'^M}&zCi average consumer expenditure 平均消费开支；一般消费开支
Y}~sTuWU average cost 平均成本
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average cost of land production 增辟土地平均成本
-@v^. @[Z& average daily turnover 平均每日成交额
iZGbNN average daily wage rate 平均每日工资率
Lg:1z C
average expenditure pattern 平均开支模式
Wu>]R'C average growth rate 平均增长率
eG=d)`.JaV average net fixed assets 固定资产平均净值
P,v7t wc0M average of relatives 相对价格平均数
r!r08y f average price 平均价格
xfk
-Ezv average propensity to consume 平均消费倾向；一般消费倾向
JrP`u4f_ average propensity to save 平均储蓄倾向；一般储蓄倾向
)g pN
5TDd average rate 平均率
pdu1 kL average revenue 平均收入；平均收益
qe]D4K8`Q3 average stock 平均库存；平均存货
I?T
! average yearly rent 平均年租
{^]qaQ[5N avoidance of double taxation 避免双重课税
UZdnsG7 avoidance of tax 避税
