A:
&qeM YYY A share Ａ股；甲类股份
v6KF0mqA& abatement of tax 减税；减扣免税额
*5 S~@ ABN AMRO Bank N.V. 荷兰银行
nx`I9j\ above-the-line expenditure 线上项目支出；经常预算支出
-(![xZ1{K above-the-line receipt 线上项目收入；经常预算收入
'Y-Y
By : ABSA Asia Limited 南非联合亚洲有限公司
2NqO,B|R absolute change 绝对数值变更
p GSS
absolute expenditure 实际开支
Y [a lOJ absolute guideline figure 绝对准则数字
~@ hiLW absolute interest 绝对权益
-$kA WP8P4 absolute order of discharge 绝对破产解除令
_WHGd&u absolute profit margin 绝对利润幅度
g h&,U` absolute value 实值；绝对值
#j${R ={ absolutely vested interest 绝对既得权益
C?VNkBJ>\ absorbed cost 已吸收成本；已分摊成本
F%q}N,W absorption 吸收；分摊；合并
*Q 2}Qbu absorption rate 吸收率；摊配率；分摊率
R;2
Z~P ACB Finance Limited 亚洲商业财务有限公司
M!b" c4|< acceptable form of reciprocity 合理的互惠条件
=(>pv, acceptable rate 适当利率；适当汇率
;*8,PV0b_< acceptance agreement 承兑协议
mA' ]*)L1 acceptance for honour 参加承兑
8 gzf$Oc acceptor 承兑人；接受人；受票人
p EbyQ[ acceptor for honour 参加承兑人
/%T d( accident insurance 意外保险
.t|B6n! Accident Insurance Association of Hong Kong 香港意外保险公会
=! |= Y@ accident insurance scheme 意外保险计划
'"Y(2grP accident year basis 意外年度基准
HFrwf {J accommodation 通融；贷款
JG!@(lr accommodation bill 通融票据；空头票据
yixAG^< accommodation party 汇票代发人
G![JRJxQ account balance 帐户余额；帐户结余
nJ~5ICyd account book 帐簿
T0P_&E@X account collected in advance 预收款项
ygfUy account current book 往来帐簿
R8<P}mv account of after-acquired property 事后取得的财产报告
"94qBGf account of defaulter 拖欠帐目
"iTi+UZxe account payable 应付帐款
jr=erVHK account payee only [A/C payee only] 只可转帐；存入收款人帐户
)*n2 ,n account receivable 应收帐款
~5 b^Gvb? account receivable report 应收帐款报表
Eh&HN-& account statement 结单；帐单；会计财务报表
[&a= vE account title 帐户名称；会计科目
YhNO{4D accountant's report 会计师报告
vmK`QPu 2 Accountant's Report Rules 会计师报告规则
$[DSe~ accounting and auditing procedure 会计与审计程序；会计与核数程序
l^%W/b> ?b Accounting Arrangements 《会计安排》
* k
^?L accounting basis 会计基础
* b+ ~@o accounting by Official Receiver 破产管理署署长呈交的帐目
_G=k^f_ Accounting Circular 《会计通告》
H^C$2 f accounting class 会计类别
u ~q6?*5 accounting date 记帐日期；会计结算日期
uiIS4S_ accounting for money 款项核算
L9":= Accounting Officer 会计主任
_iZ_.3 Ip accounting period 会计报告期；会计期
x 2Cp{+} accounting policy 会计政策；会计方针
C( kIj accounting practice 会计惯例
ct![eWsuB accounting principle 会计准则
~zT7 43 accounting record 会计记录
R\d)kcy4 accounting report 会计报告
sW]fPa(cn, Accounting Services Branch [Treasury] 会计事务部〔库务署〕
,c9K]>8m` Accounting Society of China 中国会计学会
=S:Snk% accounting statement 会计报表
RYuR&0_{ accounting system 会计制度；会计系统
zyi;vu accounting transaction 会计事项；帐务交易
w_]`)$9 accounting treatment 会计处理
MGE8S$Z accounting year 会计年度
QNe siV0MI accretion 增值；添加
wPrqFpf accrual 应计项目；应累算数目
/[RO>Z9 accrual basis 应计制；权责发生制
#[.aj2 accrual basis accounting 应计制会计；权责发生制会计
d|
OEZx accrue 应累算；应计
%d"d<pvx accrued benefit 应累算利益
C6{\^kG^j2 accrued charges 应计费用
_?QVc0S! accrued cumulative preference share dividend 应累算的累积优先股股息
#9ZHt5T=$ accrued expenses 应累算费用
x|lX1Mh$ accrued interest payable 应付利息；应计未付利息
=/SBZLR(9 accrued interest receivable 应收利息；应计未收利息
!{%BfZX<& accrued right 累算权益
wY6m^g$h3 accruing profit 应累算的利润
38l 8n. accumulated fiscal reserve 累积财政储备
kx31g,cf]w accumulated profit 累积利润；滚存溢利
;dVYR =l accumulated reserve 累积储备
FEwPLViso accumulation of surplus income 累积收益盈余
;"Q.c#pA$g acquired assets 既得资产
@m+2e C77 acquisition 收购；购置；取得
%29l Dd(< acquisition cost 购置成本
B
EB[K2[9 acquisition expenses 购置费用
SM8Wg > acquisition of 100% interest 收购全部股权
|Pj]sh[^Y acquisition of control 取得控制权
AD^Q`7K?uR acquisition of fixed assets 购置固定资产
!$L~/<&0g acquisition of shell “买壳”
-#<AbT acquisition price 收购价
Cu&y',ee~ act of God 天灾
zV yMmw\ acting partner 执事合伙人
C
5
xsh active market 买卖活跃的市场；交投畅旺的市场；旺市
d !=AS active partner 积极参与的合伙人
LZH~VkK@m} active trading 交投活跃
{q1u[T&r actual circulation 实际流通
^ R7|x+ actual cost 实际成本
)]M,OMYq - actual expenditure 实际开支；实际支出
K|sk]2. actual income 实际入息；实际收入；实际收益
xka&,`z actual market 现货市场
H=v=)cUe[ actual price 现货价；实际价格
$1 }Y4 >3 actual profit 实际利润
>&%#`PKT actual quotation 实盘；实际价位；实际报价
VtnVl`/] actual year basis 按实际年度计算
Bx 9v2x. actuals 实货
d.Ep#4 actuarial investigation 精算调查
:^H2D=z@ actuarial principle 精算原则
vMYL( ]e actuarial report 精算师报告
5V ZZk%oy Actuarial Society of Hong Kong 香港精算学会
s@D/.X actuarial valuation 精算师估值
uyDPWnYk actuary 精算师
<`' T#e$ ad referendum agreement 暂定协议；有待覆核的协定
5/YGu=, ad valorem duty 从价税；按值征税
^ i8"eF ad valorem duty system 从价税制
X([p0W
9V( ad valorem fee 从价费
:` > bh ad valorem tariff 从价关税
{j[ a'Gb additional allowance 额外免税额
9 2XG|CWX additional amount for unexpired risk 未过期风险的额外款额
oF L7dL additional assessable profit 补加应评税利润
r@u8QhD additional assessment 补加评税
i# bcjH additional commitment 额外承担
9zE/SDu7\ additional commitment vote 额外承担拨款
gJBw6'Z additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
$q*hE&x
Qd additional dependent parent allowance 供养父母额外免税额
C8t;E ` additional provision 额外拨款
I_\?w SNGM additional stamp duty 附加印花税
=M9 ;`EmC additional tax 补加税罚款；补加税款
yIYQ.-DkS+ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
MnTJFo" adjudged bankrupt 被裁定破产
!q!5D` adjudicated bankrupt 裁定破产人
h,|. qfUk adjudication fee 裁定费；评定印花税额手续费；评估契据费
>["X( %&w adjudication of bankruptcy 裁定破产；宣告破产
z9Nial`p adjudication of insolvency 裁定无力偿还债务
<%?!3 n* adjusted actual 经调整的实数；调整后的实数
c"lblt5 adjusted current assets 经调整的流动资产；调整后的流动资产
4t,f$zk adjusted figure 经调整的数字；调整后的数额
_qa9wK/ adjusted liabilities 经调整的负债；调整后的负债
|'qvq /#^ adjusted loss 经调整的亏损；调整后的亏损
/(8"9Sfm 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
~C uJ$(9Y adjusted profit 经调整的利润；调整后的利润
R 4vf adjusted surplus 经调整的盈余额；调整后的盈余额
Te2 C<c adjusted value 经调整的价值；调整后的价值
~$d(@T& adjustment 调整；修订；理算〔保险〕
%E2V$l0 adjustment centre 调剂中心
" </A) y& adjustment lag 调整过程的时间差距；调整时差
;a 6Z=LB adjustment mechanism 调整机制
*I.eCMDa adjustment of loss 亏损调整
Y_nl9}&+C0 adjustment process 调整过程；调整程序
@{{6Nd5 adjustment range 调整幅度
IoZ _zz0 administered exchange rate 受管制汇率
bF'Jm*f Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&} r-C97 administration expenses 行政费用
qs {wrem administration fee 手续费；行政费
d <RJH administration in bankruptcy 破产管理
w@WPp0mny administration order 遗产管理令
K_F"j!0 administrator 管理人；遗产管理人
|[!7^tU* administrator of the estate 遗产管理人
'U-8w@\Z admission of debt 债项承认书
_ %G ;^ b admission of proof 接纳债权证明
~S\8 ' advance 放贷款项；垫付款项；预支款项；预付款项
.z[#j]k advance account 暂支帐目；预付款帐户
S!66t?vHB advance compensation 预付补偿金
E V@yJ] advance from shareholder 股东垫款
'x6rU"e $J advance pending reimbursement 预支以待日后付还
GT,1t=|&V advanced economy 先进经济体系
~ S\, advancement 预付；预付财产
xnxNc5$oE advances warrant 垫款令
>i"WKd= advancing 贷出
\aN7[>R.Q adverse balance 逆差
@MP ;/o+ adverse exchange 逆汇
*k@D4F ruP advertisement addressed to shareholders 在报章刊登的致股东通告
+GncQs
y advice for collection 托收通知书
F^.~37= @ advice of drawing 提款通知书；汇票通知书
Q^*4FH!W advice of payment 付款通知
nK }-^ Ur Advisory Committee [Securities and Futures Commission]
<%.lPO]&E 谘询委员会〔证券及期货事务监察委员会〕
j'`-3<k Advisory Committee on Diversification 经济多元化谘询委员会
f2u4*X
E\ affidavit 誓章；遗产申报誓章
g@Pq< affidavit of no receipt 述明无收款的誓章
Nq1YFI>W affiliate 联号；联营公司；附属公司
*dN_ =32u affiliated company 附属公司；联号；联营公司
'< $*N affirmation [estate duty] 非宗教式宣誓〔遗产税〕
:7~DiH:Q
affordability 负担能力
1zgM$p African Development Bank [AfDB] 非洲开发银行
qM<CBcON after-acquired property 事后取得的财产
m 48Ab` after-hours dealing 市后交易
a 4n5i.; after-tax profit 税后盈利；税后利润；税后溢利
+ w'q5/` agency agreement 代理协议
s|I$c;> agency expenses 代理机构的开支
CEAmb [h agency fee 代理费
#v; :K8 Agency Law 《代理法》
!v8](UI8- agent 代理人；承销人
B=~uJUr agent of company 公司代理人
=b, m3 1 agent's fee 代理人费；经纪费
i*r ag0Mw aggregate 总计；总数；总体数字
Z*Rg ik aggregate amount 总款额；总额
N:;z~` aggregate assets and liabilities 总体资产与负债
w I;sZJc aggregate at constant price 按固定价格计算的总体数字
6F5g2hBz aggregate demand 总需求
EQ.K+d*K][ aggregate gross position 总持仓量
P *&Cght>0 aggregate limit 总限额
l6zYiM aggregate of salaries tax 合计薪俸税
1T r%lO5?6 aggregate performance 总体表现；总体业绩
=RAojoN aggregate supply 总体供应
\OXQ%J2v aggregate surplus 总盈余
]( FFvqA aggregate total 整体总额
gVrfZ&XF84 aggregate value 总值；合计价值
!h jF"Pa aggregated basis 合计基准
rZWs-]s6t aggregated net chargeable income 合计应课税入息实额
Ckc5;:b&m aggregation 合并计算；合计；总和
)2 Bb,p<Wr aggregation of incomes of husband and wife 夫妇入息合并计算
H>o \C aggregation of property 财产的总和
%|j8#09 agio 差价；贴水
O`5h j q# Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
\ AIFIy Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
h^
K]ASj 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
[N#4H3GM8 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
K m,%p@`m 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
o/ 7[
G Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
{$#88Qa\- 《香港政府和大韩民国政府关于相互促进和保护投资协定》
IJVzF1vC agreement for a settlement 授产协议
[] el4.J, agreement for assignment 转让协议
[ . }Uzx agreement for sale 售卖协议；买卖协议
xz, o Mlw agreement for sale and purchase 买卖协议
m>RtKCtP agreement for the payment of interest 支付利息协议
10)RLh|+ agreement for the repayment of money 还款协议
{T-^xwc agreement of reinsurance 再保险协议
'rTJ *1i Agricultural Bank of China 中国农业银行
GaV} @Q air passenger departure tax 飞机乘客离境税
qzEv!?)a Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
&;~?\>?I airport tax 机场税
; +.cD alcohol duty 酒精税
x6^Y&,y9kU alienation 让与；让渡；转让
*Q)-"]O(k alimony 生活费；赡养费
%'X~9Pvi All Ordinaries Index [AOI] 所有普通股指数
r*d Nta< all risks 全险；综合险
wWSo+40 All Sales Record for Stock Market 《股票市场成交报告》
1xu~@v 60 Allied Capital Resources Limited 新联财务有限公司
]s!id [j all-items index [Consumer Price Index] 总指数〔消费物价指数〕
^!x! F allocation letter 拨款信件
8]oolA:^4s allocation of fund 分配款项；预留款项
"0,FB4L[U5 allocation of profit 利润分配；溢利分配
'1(6@5tyWk allocation warrant 拨款令
mH V{9J allotment 分配；配股
R:3=!zav allotment notice 股份配售通知；配股通知
UNK .39 allotment of shares 股份分配
Nukyvse allowable 可获宽免；免税的
V]GF53D allowable business loss 可扣除的营业亏损
tfu `_6 allowable expenses 可扣税的支出
!
,{zDMA allowance 免税额；津贴；备抵；准备金
S^;;\0#NK allowance for debts 债项的免税额
bWSc&/ 9y allowance for depreciation by wear and tear 耗损折旧免税额
9 )!} allowance for funeral expenses 殡殓费的免税额
JU.!< allowance for inflation 为通货膨胀而预留的款项；通胀准备金
$ 7W5smW/ allowance for repairs and outgoings 修葺及支出方面的免税额
[$pb allowance to debtor 给债务人的津贴
jD%|@ux alteration of capital 资本更改
|>[qC O alternate trustee 候补受托人
CyS %1 1L amalgamation 合并
lHDZfwJ&C1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
G0~Z |P ambit of charges 征税范围；收费范围
99(@O,*(Y amended valuation 经修订的估值
H= \Tse_. American Commodities Exchange 美国商品交易所
?@7!D8$9 American Express Bank Limited 美国运通银行
ijUu{PG`X American Stock Exchange 美国证券交易所
tTF< DD }8 amortization 摊销
<h ;_: amount due from banks 存放银行同业的款项
`< g6^ P amount due from banks abroad 存放海外银行同业的款项
5Zd oem amount due from holding companies 控股公司欠款
FJ4,|x3v[x amount due from local banks 存放本港银行同业的款项
a+\<2NXYD amount due to banks 银行同业的存款
.ZV='i()X amount due to banks abroad 海外银行同业的存款
j S[#R_ amount due to holding companies 控股公司存款
sp
MYn&p amount due to local banks 本港银行同业的存款
q
|FOU amount due to outport banks 外埠银行同业的存款
}+bo?~2E& amount for note issue 发行纸币的款额
dJ#go*Gn amount of bond 担保契据的款额
O9E:QN<U`* amount of consideration 代价款额
LokH4A17U amount of contribution 供款数额
J3~%9MCJ amount of indebtedness 负债款额
RwYFBc amount of principal of the loan 贷款本金额
?{jey_]M amount of rates chargeable 应征差饷数额
S3i p?9 amount of share capital 股本额
#oFyi @U amount of sums assured 承保款额
9bM kP2w> amount of variation 变动幅度
c9o]w8p/ amount of vote 拨款数额
\uZ|2WG` amount payable 应付款额
^,mN-.W amount receivable 应收款额
W G@3+R>{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
iF":c} $. analysis 分析
/H"fycZ ancillary risk 附属风险
/CMgWGI annual account 周年帐目；周年帐目报表；年度决算；年结
09 trFj$L annual accounting date 年结日期
@;$cX2 annual allowance 每年免税额；年积金；年度津贴；年津
:CK`v6 Qs annual balance 年度余额
S89j:KRXH% annual disposable income 每年可动用收入
3 o$zT 9j annual estimates 周年预算
vd(S&&]o1 annual fee 年费
_p5#`-%mM annual general meeting 周年大会
dP(.l}O annual growth rate 年增率；每年增长率
/d,u"_=l annual long-term supplement 长期个案每年补助金
<7SE| annual pensionable emolument 可供计算退休金的年薪
I.G[|[. Do annual report 年报
HA,8O [jon Annual Report on the Consumer Price Index 《消费物价指数年报》
Rg UQ: annual return 周年报表；周年申报表；每年报税表格
WcoA)we Annual Return Rules 《周年报表规则》
`/`iLso& - annual review of consumer prices 每年消费物价回顾
P+ CdqOL annual roll-forward basis 逐年延展方式
2O*At%CzW annual salary 年薪
U,Uy0s2r annual statement 年度报表；年度决算表
8>W52~^fU 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
/}
z9( annuitant 年金受益人
q g=`=]j annuity 年金
'I +S5![< annuity contract 年金合约
%8|lAMTY7/ annuity on human life 人寿年金
h@\-] zN{ antecedent debt 先前的债项
R`E:`t4G ante-dated cheque 倒填日期支票
,zr9* t anticipated expenditure 预期开支
VevG 64o anticipated net profit 预期纯利
]Idwy|eG anticipated revenue 预期收入
yo->mD anti-inflation measure 反通货膨胀措施
pfH js3A= anti-inflationary stance 反通货膨胀立场
dor1(@no| apparent deficit 表面赤字
XHj%U apparent financial solvency 表面偿债能力
G4*&9Wo apparent partner 表面合伙人
f S/:OnH application for personal assessment 个人入息课税申请书
Zi+F IQ( application of fund 资金应用
vA!IcDP" application to release as liquidator and to destruct the books of accounts and documents
EyVu- 4L:# 申请免除清盘人职务及毁灭帐簿与文件
>6jal?4u- appointed actuary 委任精算师
"_\ " S appointed auditor 委任核数师；委任审计师
pZopdEFDK| appointed trustee 委任的受托人
F~f Br appointer 委任人
Hzm_o>^KC apportioned pro rata 按比例分摊
8y<.yfgG apportionment 分配；分摊
*EvW: < Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
~cSXBc,+ apportionment formula 分摊方程式
h)ZqZ'k$ apportionment of estate duty 遗产税的分摊
MGMJeq vr appraisal 估价；评估
]r3/hDRDL@ appreciable growth 可观增长
xWXLk )A appreciable impact 显着影响
%a
WRXW@c appreciable increase 可观增长
_b&26!gl appreciation 增值；升值
IB| 6\uKn appreciation against other currencies 相对其他货币升值
}DM W,+3 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
}Vob)r{R@ appreciation tax 增值税
.U=x2txb appropriation 拨款；拨用；拨付
; lb appropriation account 拨款帐目
;YY<KuT Appropriation Bill 拨款法案
Q"~% T@e appropriation-in-aid system 补助拨款办法
lSaX!${R'T approved assets 核准资产
SO *oBA' approved basket stock 认可一篮子证券
J-'XT_k:iM approved budget 核准预算
LYL_Ah'= approved charitable donation 认可慈善捐款
BXU0f%"8U approved charitable institution 认可慈善机构
q M rM^ ~ approved currency 核准货币；认可货币
v JGH8$%;, approved estimates 核准预算
u8KQ V7E approved estimates of expenditure 核准开支预算
Qx,#Hj approved overseas insurer 核准海外保险人
Cy uRj[;B approved overseas trust company 核准海外信托公司
" Zhh>cz approved pooled investment fund 核准汇集投资基金
\3^V-/SJf approved provident fund scheme 认可公积金计划
~Yg) 8 approved provision 核准拨款
4hxP`! < approved redeemable share 核准可赎回股份
K/Yeh<_& approved regional stock 认可地区性证券
f!yl&ulKU approved retirement scheme 认可退休金计划
.rO~a.kG approved subordinated loan 核准附属贷款
)#M $ov arbitrage 套戥；套汇；套利
G \MeJSt* arbitrageur 套戥者；套汇者
//|B?4kk arbitrary amount 临时款项
)e'F [ arrangement 措施；安排；协定
Z T*}KJm arrears 欠款
TA/hj>rV arrears of pay 欠付薪酬
*5oQZ".vA* arrears of revenue 逾期未收税款；逾期未收的帐项
e#k rr articles of association 组织章程；组织细则；组织章程细则
@fm p2!?6 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
f/8&-L ascertainment of profit 确定利润
2;>uP#1] "Asia Clear" “亚洲结算系统”
dtY8>klI Asia Commercial Bank Ltd. 亚洲商业银行有限公司
C}<e3BXc Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
e8dZR3JL Asian Development Fund [ADF] 亚洲发展基金
F%$ q]J[ Asian dollar bond 亚洲美元债券
~= c 5q Asian dollar market 亚洲美元市场
Mx6
yk, Asian dollar rate 亚洲美元利率
C4ktCN Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
ob/<;SrU< Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
*rw6?u9I asked price 沽盘；喊价；索价；卖方报价
3]9wfT%d assessable income 应评税入息
A9@coP5 assessable loss 应评税亏损
!9HWx_,|Z assessable profit 应评税利润
(_FeX22+ assessable value 应评税值
^
op0"
#B assessed profit 估定利润
=s*c(> assessed value 经评估价值
(-0d@eqw assessment 评税；评定；估价；评税单
$Bc3| `K1v assessment number 评税编号；估价编号
r*mSnPz\q assessment of additional tax 补加税评税
eQ)*jeD assessment of performance 业绩评估；实绩评价
vv2[t Assessor 评税主任
,.2qh |Ol asset price bubbles 资产价格泡沫
N-2_kjb! asset-backed securities 具资产保证的证券
ji4bz#/B0 assets accretion 资产增值
P8h|2,c% assets and liabilities 资产与负债
V\L%*6O assets betterment statement 资产递增表；资产改进表
'L 7u` assets lending 实物放款；有抵押贷款
)i.pE ]!+ assets of the company passing on the death 死者去世时转移的公司资产
Y=Ic<WHR assets pledged as security for liabilities 用作负债抵押的资产
( 1 assets portfolio 资产投资组合
x%H,ta% assets price 资产价格
*v(Q-FW assets quality 资产质素
bM?29cs assets realization 资产变现
2 #yDVN$ assets refinancing arrangement 资产再集资安排
9 5j`^M)Q assets securitization 资产证券化
& +k*+ assets situated outside Hong Kong 在香港以外地方的资产
< 3j`Z1J assets stripping 削减资产；拆卖资产
wE<r' assets value 资产值
lcEK&AtK assignee 承让人
3:#6/@ wQ assignment 转让；转让书；转让契
C .B=E"e assignment of interest 权益转让
e, 2/3jO assignment of letters patent and trade mark 专利证书及商标转让
{0+W VZ4u assignment of property 物业转让；物业转让书
G `3{Q7k assignment right 转让权
{0a\<l assignor 转让人
- e0[$v associate 有联系的人；有关连人士；相联者；合伙人；联系人
-~(d _ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
HEc.3 associate member 附属会员
J9XH8Grk- associated body corporate 相联法人团体
jK[*_V associated company 相联公司；联属公司
'`<Fys&: associated corporation 相联法团
#1*7eANfr Association of Chartered Certified Accountants [ACCA] [United Kingdom]
f<rn't{ 公认会计师公会〔英国〕
P'}B5 I~ Association of Futures Exchange Brokers 香港期货经纪协会
p {ZyC Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
@T L|\T association of underwriters 承保人组织
Qa:[iF assumption of control 接管
`jOk6;Z[ assurance 担保；保险；转易；转易书
k$f2i,7' assurance of interest 权益的转易
(dyY@={q at 19XX price 按一九ＸＸ年价格计算
F(lJ at a discount 按赔价计算；按贴水价格计算；打折扣
9I<~t@q5e@ at a premium 按溢价计算；按升水价格计算
}!Pty25j at call 通知付款；按通知
umn Q $y
0 at constant market price 按固定市价计算
=w`uZ;l$Q at constant price 按固定价格计算
w 2U302TZ at cost 按成本计算
NMhpK no at current market price 按当时市价计算；按现时市价计算
rx9y^E5T`; at current price 按当时价格计算；按现时价格计算
?>V >6cDQ at factor cost 按要素成本计算；按生产要素成本计算
YjL'GmL< at money-of-the-day price 按付款当日价格计算
za 7+xF
at or better 按指定或较佳价位〔买卖指令〕
@' M"c
q at par 按面值计算；平价
Tjv'S
< at sight 见票即付
aqQ+A:g at the close 按收市盘
8* #$ 3 e at the opening 按开市盘
Bv j sl attestation 见证；见证条款
Eld[z{n" at-the-money option 平价期权
l.g.O>1
attorney 受权人；受托代表人
~9#x=nU:+V attornment 新拥有人承认书
;P;c!}:\b attributable profit 可归属利润
:qB|~"9O attributable share value 可归属股份价值
R6;#+ 1D Auckland Stock Exchange 奥克兰证券交易所
Z.Dg=>G] auction 拍卖
#XqCz>Z auctioneer 拍卖商
UA~ 4O Q] audit 审计；核数
:Ru8Nm Audit Commission 审计署
xqY'-Hom Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3>MILEY ^ 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〕
,3-^EfccW audit review 帐目审查
@b., pwZF Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
4 ]p#9`j audited account 审计帐目；经审计的帐目
,:'JJZg@ audited annual account 经审计的周年帐目
$-t@=N@vO? audited balance sheet 经审计的资产负债表
/hVwrt( auditor 核数师；核数主任；审计师
ae@! M auditor's certificate 核数师证明书；审计师证明书
2T(+VeMQ= auditor's report 核数师报告；审计师报告
GR o fOJ Aussie bond 澳元债券
2&]LZ: ( austerity budget 紧缩预算
)Qe]!$tqfD Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
I
2OQ Australia All Ordinaries Index 澳洲所有普通股票指数
5cU: w c Australian Dollar [AUD] 澳元
Rcw[`q3/ Australian Options Market 澳大利亚期权市场
T!41[vm( Australian Securities Commission 澳洲证券事务监察委员会
Ck %if Australian Society of Certified Practising Accountants 澳洲执业会计师公会
Q_iN/F Australian Stock Exchange 澳大利亚证券交易所
:X-S&S X0 Austrian Schilling [ATS] 奥地利先令
XSK<hr0m authentication 认证；鉴证
T2azHo7 authority to purchase 委托购买证；委购书
LA 2 /<: authorization 认可；核准；授权；授权书
&hL2xx= authorization by direction 指示授权
(^g XO authorization by instruction 指令授权
A! HJ
authorization by warrant 令状授权
Kj3Gm>B<y authorization of unit trust 单位信托的认可
Ac|dmu authorized agent 指定代理人
%t!S 7UD authorized capital 法定资本
6~W@$SP,F authorized clerk 出市员
~@-r authorized dealer 认可交易商
ybFxz authorized financial institution 认可财务机构
~$[fG}C.K authorized fund 认可基金
m]fU V8U authorized fund house 获授权的基金公司；认可基金公司
`\;Z&jlpT authorized institution 认可机构
-+Yark authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
{~Jk (c~I authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
8{i}^.p authorized insurer 获授权保险人；获认可承保人
?r8hl.Z> authorized investment 特准投资项目
$)9 |"q6 authorized person 获授权人
"cBqZzkk9j authorized representative 获授权代表
Lq;iR authorized share capital 法定股本
d-tg^Ot#
automated quotation system 自动报价系统
,t wB" * Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
L1(-xNUo_i 自动交易系统〔香港期货交易所有限公司〕
U{pg
y#/ automatic adjustment mechanism 自动调整机制
xJ. kd
Tr automatic adjustment system 自动调整系统
A4#F AFy Automatic Clearing House 自动票据交换所
N#e9w3Rli automatic exchange rates accumulation system 自动化汇率累集系统
U\j g X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
h:?qd automatic teller machine [ATM] 自动柜员机
);t+ ~YPS autopay 自动转帐
CqZHs
9+e& available assets 可用资产
i +~BVb available fiscal reserve 现存财政储备
VzHrKI available profit 可用利润
Xfqin4/jC Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3^ y<Db average 平均；平均数；海损
,>kVVpu average basic salary 平均基本薪金
[' pO=ho average consumer expenditure 平均消费开支；一般消费开支
0hGmOUO average cost 平均成本
U Xpp1/d|e average cost of land production 增辟土地平均成本
vF' >?O? average daily turnover 平均每日成交额
dlCYdwP average daily wage rate 平均每日工资率
Dr%wa b"yy average expenditure pattern 平均开支模式
%3#C0%{x average growth rate 平均增长率
.n YlYY' average net fixed assets 固定资产平均净值
_< sN54 average of relatives 相对价格平均数
h\3-8m average price 平均价格
s>L.V2!$0 average propensity to consume 平均消费倾向；一般消费倾向
7t< MHdw average propensity to save 平均储蓄倾向；一般储蓄倾向
e:'56?| average rate 平均率
qT5"r488 average revenue 平均收入；平均收益
,&M#[>\(3 average stock 平均库存；平均存货
wi
jO2F average yearly rent 平均年租
KZZ Y 9 avoidance of double taxation 避免双重课税
lA/-fUA avoidance of tax 避税
