A:
`|I h"EZ A share Ａ股；甲类股份
edA.Va|0 abatement of tax 减税；减扣免税额
}" A.[9 b ABN AMRO Bank N.V. 荷兰银行
|E|d"_Ma above-the-line expenditure 线上项目支出；经常预算支出
$yG=exh3v above-the-line receipt 线上项目收入；经常预算收入
F (mm0:lT ABSA Asia Limited 南非联合亚洲有限公司
)/Ul" QF absolute change 绝对数值变更
,zO!`|I absolute expenditure 实际开支
,\ov$biL absolute guideline figure 绝对准则数字
Yf<6[(6 O absolute interest 绝对权益
lLl^2[4k5 absolute order of discharge 绝对破产解除令
8M !If absolute profit margin 绝对利润幅度
iFpJ /L absolute value 实值；绝对值
.]P@{T||Y absolutely vested interest 绝对既得权益
}ufH![|[r absorbed cost 已吸收成本；已分摊成本
>=$( ,8" absorption 吸收；分摊；合并
85m_jmh[ absorption rate 吸收率；摊配率；分摊率
tK0?9M.) ACB Finance Limited 亚洲商业财务有限公司
V
D -,)f acceptable form of reciprocity 合理的互惠条件
[$f acceptable rate 适当利率；适当汇率
1^$ vmULj acceptance agreement 承兑协议
r6JdF!\d acceptance for honour 参加承兑
tKu'Q;J acceptor 承兑人；接受人；受票人
kbiMqiPG acceptor for honour 参加承兑人
/dj r_T accident insurance 意外保险
d/N& bTg: Accident Insurance Association of Hong Kong 香港意外保险公会
P6@(nGgK< accident insurance scheme 意外保险计划
!Yd7&#s accident year basis 意外年度基准
Wu?4 oF accommodation 通融；贷款
9*U3uyPi accommodation bill 通融票据；空头票据
Yq}(O<ol accommodation party 汇票代发人
$3w a%" account balance 帐户余额；帐户结余
+O2T% account book 帐簿
@LqLtr@A account collected in advance 预收款项
L^!E4[ ^4 account current book 往来帐簿
a}EO7tcg, account of after-acquired property 事后取得的财产报告
1UT&kD!si account of defaulter 拖欠帐目
z q _*)V account payable 应付帐款
1ti+
Q0~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
]+Ik/+N z account receivable 应收帐款
N8_
c%6GE account receivable report 应收帐款报表
rK7m( account statement 结单；帐单；会计财务报表
4:WN-[xX account title 帐户名称；会计科目
3%p^>D \ accountant's report 会计师报告
4At{(fw W Accountant's Report Rules 会计师报告规则
|Q[[WHqj2f accounting and auditing procedure 会计与审计程序；会计与核数程序
t&*X~(Yb! Accounting Arrangements 《会计安排》
-YPUrU[) accounting basis 会计基础
EA) K"C accounting by Official Receiver 破产管理署署长呈交的帐目
G&y< lh Accounting Circular 《会计通告》
My vp PW accounting class 会计类别
U8m/L^zh accounting date 记帐日期；会计结算日期
W^v3pH-y # accounting for money 款项核算
2Sz?r d,0f Accounting Officer 会计主任
Bs:INvhYW accounting period 会计报告期；会计期
$t}t'uJ accounting policy 会计政策；会计方针
%a$ l%8j& accounting practice 会计惯例
DSf accounting principle 会计准则
[Wf% iwB accounting record 会计记录
.?| pv}V accounting report 会计报告
! ,WO]O v Accounting Services Branch [Treasury] 会计事务部〔库务署〕
A 0~uv4MC Accounting Society of China 中国会计学会
g ]%sX6T accounting statement 会计报表
OTwIR<_B+ accounting system 会计制度；会计系统
C3>&O?7J*7 accounting transaction 会计事项；帐务交易
q y|[V accounting treatment 会计处理
FX}kH ] accounting year 会计年度
=Kqb
V{! accretion 增值；添加
<#HQU< accrual 应计项目；应累算数目
ROqz$yY accrual basis 应计制；权责发生制
VI_8r5o accrual basis accounting 应计制会计；权责发生制会计
}04 EM accrue 应累算；应计
G6@XRib3 accrued benefit 应累算利益
)i|0Ubn[| accrued charges 应计费用
Jga;nrU accrued cumulative preference share dividend 应累算的累积优先股股息
J B[n]| accrued expenses 应累算费用
uI lm!*0 accrued interest payable 应付利息；应计未付利息
m?*}yM accrued interest receivable 应收利息；应计未收利息
OpWTw&B"+ accrued right 累算权益
\%[sv@P9s accruing profit 应累算的利润
dPvRbwH< accumulated fiscal reserve 累积财政储备
M5\$+ Tu accumulated profit 累积利润；滚存溢利
'O NCz accumulated reserve 累积储备
_ x8gEK8 accumulation of surplus income 累积收益盈余
g4z*6L,u acquired assets 既得资产
>JVd L\3 acquisition 收购；购置；取得
~$w9L998+ acquisition cost 购置成本
zp.-=)D4e acquisition expenses 购置费用
# O<, acquisition of 100% interest 收购全部股权
; D'6sd" acquisition of control 取得控制权
;xqN#mqq acquisition of fixed assets 购置固定资产
N5K\h}'% acquisition of shell “买壳”
Z8 eB5!$ acquisition price 收购价
IPHZ~'M act of God 天灾
,y5,+:Y
~ acting partner 执事合伙人
P-]u&m/6 active market 买卖活跃的市场；交投畅旺的市场；旺市
:yFUlO: active partner 积极参与的合伙人
-?%81 z.Qq active trading 交投活跃
[0>I6Jl actual circulation 实际流通
GoSdo actual cost 实际成本
ykMdH: actual expenditure 实际开支；实际支出
X?f\j" v actual income 实际入息；实际收入；实际收益
h$`zuz actual market 现货市场
05SK$
Y<< actual price 现货价；实际价格
h[*:\P ` actual profit 实际利润
q# C;iK4 actual quotation 实盘；实际价位；实际报价
%7}ib z4iF actual year basis 按实际年度计算
tleWJR8oc actuals 实货
>8;EeR vI actuarial investigation 精算调查
>>nOS] UL actuarial principle 精算原则
Nl$b ;~ u actuarial report 精算师报告
yX7P5c. Actuarial Society of Hong Kong 香港精算学会
}+]
l_! v* actuarial valuation 精算师估值
CqFk(Td9-D actuary 精算师
^]n:/kZ5"[ ad referendum agreement 暂定协议；有待覆核的协定
2e_ m >I ad valorem duty 从价税；按值征税
2-$O$&s. ad valorem duty system 从价税制
wa1Qt ad valorem fee 从价费
y\?NB:=% ad valorem tariff 从价关税
9@3cz_[J additional allowance 额外免税额
%r
=9,IJ additional amount for unexpired risk 未过期风险的额外款额
0^('hS& additional assessable profit 补加应评税利润
omu )s
'8 additional assessment 补加评税
`En>o~ L; additional commitment 额外承担
^7l+ Of b3 additional commitment vote 额外承担拨款
2r^G;,{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
;X;q8J^_K_ additional dependent parent allowance 供养父母额外免税额
nI_UL additional provision 额外拨款
0+{CN|0 additional stamp duty 附加印花税
M4}b l h# additional tax 补加税罚款；补加税款
5do49H_ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
$Cnv] 1% adjudged bankrupt 被裁定破产
X+7@8)1( adjudicated bankrupt 裁定破产人
]L6[ vJHx adjudication fee 裁定费；评定印花税额手续费；评估契据费
&RB{0Qhx adjudication of bankruptcy 裁定破产；宣告破产
&*j# [6 adjudication of insolvency 裁定无力偿还债务
,hSTR) adjusted actual 经调整的实数；调整后的实数
|\ BxKwS^ adjusted current assets 经调整的流动资产；调整后的流动资产
EBMZ7b-7 adjusted figure 经调整的数字；调整后的数额
O_ 4 j"0 adjusted liabilities 经调整的负债；调整后的负债
IRG -H!FV adjusted loss 经调整的亏损；调整后的亏损
A<p6]#t#X) 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
qxbGUyH== adjusted profit 经调整的利润；调整后的利润
sD=iHO
Am adjusted surplus 经调整的盈余额；调整后的盈余额
uz;zmK adjusted value 经调整的价值；调整后的价值
a 8}!9kL adjustment 调整；修订；理算〔保险〕
K#;EjR4H adjustment centre 调剂中心
AGGNJ4m adjustment lag 调整过程的时间差距；调整时差
Xn6'*u>+;[ adjustment mechanism 调整机制
PN"SBsc*j- adjustment of loss 亏损调整
nnZM{< !hF adjustment process 调整过程；调整程序
+/ U6p! adjustment range 调整幅度
hM nJH_siY administered exchange rate 受管制汇率
/ LC!|-1E Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
wA< Fw
) administration expenses 行政费用
BTnrgs#[ administration fee 手续费；行政费
' *=kt administration in bankruptcy 破产管理
5H!6m_,w administration order 遗产管理令
E}lNb
administrator 管理人；遗产管理人
A}W}H;8x administrator of the estate 遗产管理人
6 K-jje;) admission of debt 债项承认书
8~|t l, admission of proof 接纳债权证明
>NJ`*M advance 放贷款项；垫付款项；预支款项；预付款项
$s<bKju advance account 暂支帐目；预付款帐户
AGMrBd|J{ advance compensation 预付补偿金
jM[]Uh advance from shareholder 股东垫款
uRnSwJ"hE advance pending reimbursement 预支以待日后付还
?#gYu %7DN advanced economy 先进经济体系
6b-E|;"]:^ advancement 预付；预付财产
"w&G1kw5I advances warrant 垫款令
+`&-xq76 advancing 贷出
M32Z3< adverse balance 逆差
|Ye%HpTTv adverse exchange 逆汇
WUK{st.z advertisement addressed to shareholders 在报章刊登的致股东通告
e)#f`wM advice for collection 托收通知书
snvixbN advice of drawing 提款通知书；汇票通知书
MVkO > s advice of payment 付款通知
$ .KD nl^ Advisory Committee [Securities and Futures Commission]
}%Vx2Q 谘询委员会〔证券及期货事务监察委员会〕
; %mYs Q Advisory Committee on Diversification 经济多元化谘询委员会
bCmlSu
affidavit 誓章；遗产申报誓章
:<PwG]LO affidavit of no receipt 述明无收款的誓章
C@OY)!x! affiliate 联号；联营公司；附属公司
bR}=bp 4K affiliated company 附属公司；联号；联营公司
&Ef_p-e-P affirmation [estate duty] 非宗教式宣誓〔遗产税〕
!cA4e rBP affordability 负担能力
dPb@[k African Development Bank [AfDB] 非洲开发银行
"PfNC<MQo after-acquired property 事后取得的财产
^nN@@ \-5 after-hours dealing 市后交易
K!qV82b='{ after-tax profit 税后盈利；税后利润；税后溢利
A5 kz(pj agency agreement 代理协议
A[Pz& \@ agency expenses 代理机构的开支
0Q5fX} agency fee 代理费
s^>1rV]=(` Agency Law 《代理法》
pa2cM%48 agent 代理人；承销人
o 4cqLM u agent of company 公司代理人
o}6d[ G > agent's fee 代理人费；经纪费
,+o*>fD aggregate 总计；总数；总体数字
G21cJi* aggregate amount 总款额；总额
a9niXy} a( aggregate assets and liabilities 总体资产与负债
<}t<A aggregate at constant price 按固定价格计算的总体数字
0k 6S`e9gI aggregate demand 总需求
7!jb ID~ aggregate gross position 总持仓量
#9 u2LK aggregate limit 总限额
cRS2v--\- aggregate of salaries tax 合计薪俸税
xAJuIR1Hi aggregate performance 总体表现；总体业绩
65AG# O5R aggregate supply 总体供应
4 t< mX aggregate surplus 总盈余
'/~j!H4q9 aggregate total 整体总额
oa:30@HSb aggregate value 总值；合计价值
+lED6 ]+% aggregated basis 合计基准
d!#qBn$*[ aggregated net chargeable income 合计应课税入息实额
m+'vrxTY aggregation 合并计算；合计；总和
QTbv3# aggregation of incomes of husband and wife 夫妇入息合并计算
/d-d8n aggregation of property 财产的总和
JVt(!%K}& agio 差价；贴水
(^ ;Fy f/ 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》
|n q}# Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
g!.k> 《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》
~E*`+kD Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
?h7(,39^> 《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》
J)"g`)\2 + Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
VmTPE5d 《香港政府和大韩民国政府关于相互促进和保护投资协定》
$*z>t*{7 agreement for a settlement 授产协议
-$+`v<[r agreement for assignment 转让协议
%VmHw~xyF: agreement for sale 售卖协议；买卖协议
HL34pmc agreement for sale and purchase 买卖协议
\S Q wIM agreement for the payment of interest 支付利息协议
zcE[wM agreement for the repayment of money 还款协议
|}KNtIX\G agreement of reinsurance 再保险协议
/4lm=ZE/ Agricultural Bank of China 中国农业银行
0VBbSn}Z< air passenger departure tax 飞机乘客离境税
fl zHZH Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
"*N=aHsj airport tax 机场税
'v:%} qMv alcohol duty 酒精税
9e>Dqlv alienation 让与；让渡；转让
p`}'-A|@ alimony 生活费；赡养费
+ew9%={zB All Ordinaries Index [AOI] 所有普通股指数
Ed +"F{!eQ all risks 全险；综合险
^;gwD4 (hs All Sales Record for Stock Market 《股票市场成交报告》
M8}t`q[-& Allied Capital Resources Limited 新联财务有限公司
f_qW+fN::s all-items index [Consumer Price Index] 总指数〔消费物价指数〕
+`s%-}-r allocation letter 拨款信件
QGM@m:O allocation of fund 分配款项；预留款项
P_8z'pYd> allocation of profit 利润分配；溢利分配
$2lPUQZ<5 allocation warrant 拨款令
U f <hzP allotment 分配；配股
{ B,r allotment notice 股份配售通知；配股通知
]v,>!~8r allotment of shares 股份分配
QfHO3Y6h[ allowable 可获宽免；免税的
MPI=^rc2 allowable business loss 可扣除的营业亏损
k7\
,N o} allowable expenses 可扣税的支出
\.,qAc\[ allowance 免税额；津贴；备抵；准备金
[d}AlG! allowance for debts 债项的免税额
(M,IgSn9 allowance for depreciation by wear and tear 耗损折旧免税额
oGXndfd" allowance for funeral expenses 殡殓费的免税额
oP 4z> allowance for inflation 为通货膨胀而预留的款项；通胀准备金
M9s cZu j allowance for repairs and outgoings 修葺及支出方面的免税额
ERQc1G]3Dd allowance to debtor 给债务人的津贴
j!;y ! g alteration of capital 资本更改
:^[HDI-[2 alternate trustee 候补受托人
Kfl#78$d amalgamation 合并
Z<^TO1xs9B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
6 7{> x[ ambit of charges 征税范围；收费范围
eg$y,Tx amended valuation 经修订的估值
q|_t=YM@ American Commodities Exchange 美国商品交易所
Fo@cz"% American Express Bank Limited 美国运通银行
3sy|pa American Stock Exchange 美国证券交易所
T _=iJ: Q amortization 摊销
Obb"#W@3 amount due from banks 存放银行同业的款项
4IH,:w=ofN amount due from banks abroad 存放海外银行同业的款项
F:B 8J4/ amount due from holding companies 控股公司欠款
+'f+0T\) amount due from local banks 存放本港银行同业的款项
5B76D12 amount due to banks 银行同业的存款
yl' @p 5n amount due to banks abroad 海外银行同业的存款
zIE{U amount due to holding companies 控股公司存款
Nt5`F@; B amount due to local banks 本港银行同业的存款
(Sd8S`xO amount due to outport banks 外埠银行同业的存款
yoc;`hO- amount for note issue 发行纸币的款额
B=p6p f amount of bond 担保契据的款额
?!Bf# "TY amount of consideration 代价款额
mIy|]e`SJ amount of contribution 供款数额
<*'%Xgm amount of indebtedness 负债款额
Gi=s|vt amount of principal of the loan 贷款本金额
]dj
W^C]94 amount of rates chargeable 应征差饷数额
CfMC c:8mL amount of share capital 股本额
&?)?
w-$p amount of sums assured 承保款额
8M,AFZ>F amount of variation 变动幅度
XVwJr"" + amount of vote 拨款数额
l1 ?$quM^V amount payable 应付款额
=]swhF+l- amount receivable 应收款额
_9<nM48+t Amsterdam Stock Exchange 阿姆斯特丹证券交易所
5z f bI analysis 分析
K\3N_ztu ancillary risk 附属风险
7}r6mr0vpm annual account 周年帐目；周年帐目报表；年度决算；年结
q<Sb>M/\, annual accounting date 年结日期
xxS>O% annual allowance 每年免税额；年积金；年度津贴；年津
NQpC]# n annual balance 年度余额
(.Th?p%> 7 annual disposable income 每年可动用收入
Wp2$L-T&$ annual estimates 周年预算
"!F%X %/ annual fee 年费
E'ay
@YA p annual general meeting 周年大会
SE7mn6,%\ annual growth rate 年增率；每年增长率
Ua 2wa A annual long-term supplement 长期个案每年补助金
gL(_!m cwu annual pensionable emolument 可供计算退休金的年薪
h q|I%>y annual report 年报
z?I"[M Annual Report on the Consumer Price Index 《消费物价指数年报》
]I<w;.z annual return 周年报表；周年申报表；每年报税表格
km,I75o. Annual Return Rules 《周年报表规则》
<<M1:1 annual review of consumer prices 每年消费物价回顾
W_bp~Wu
annual roll-forward basis 逐年延展方式
b2 5.CGF annual salary 年薪
=73aME} annual statement 年度报表；年度决算表
aT_%G&. 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
>.o<}!FW annuitant 年金受益人
2K
VX annuity 年金
: 6[G;F7s annuity contract 年金合约
/Y#Q<=X annuity on human life 人寿年金
]*]#I?&'Hx antecedent debt 先前的债项
B"Hz)-MW ante-dated cheque 倒填日期支票
<To$Hb,NP anticipated expenditure 预期开支
>*]dB| 2 anticipated net profit 预期纯利
\`oP\|Z anticipated revenue 预期收入
k((kx: anti-inflation measure 反通货膨胀措施
Y~Z&h?H'} anti-inflationary stance 反通货膨胀立场
UpSa7F:Uw apparent deficit 表面赤字
>v' @p apparent financial solvency 表面偿债能力
\ !qe@h< apparent partner 表面合伙人
me
YSW application for personal assessment 个人入息课税申请书
B" . 3NQ application of fund 资金应用
dthtWnB@ application to release as liquidator and to destruct the books of accounts and documents
^OrO&w| 申请免除清盘人职务及毁灭帐簿与文件
-_^#7] appointed actuary 委任精算师
8'-E>+L appointed auditor 委任核数师；委任审计师
O^DLp/vM appointed trustee 委任的受托人
f7?u` "C appointer 委任人
XYze*8xUb apportioned pro rata 按比例分摊
^ ~kf o| apportionment 分配；分摊
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I${O Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
t; b1<TLn0 apportionment formula 分摊方程式
_+ERX[i apportionment of estate duty 遗产税的分摊
nU2 3D@l appraisal 估价；评估
RV>n Op}R appreciable growth 可观增长
T?KM}<$(O appreciable impact 显着影响
lFV\Go appreciable increase 可观增长
P/[}$(&: appreciation 增值；升值
[H=l# W@ appreciation against other currencies 相对其他货币升值
nn8uFISb appreciation of the exchange value of Hong Kong dollar 港元汇值上升
0~Iq9}{*P appreciation tax 增值税
"Z#MR`;&29 appropriation 拨款；拨用；拨付
:a *F>S! appropriation account 拨款帐目
S #C;"s e Appropriation Bill 拨款法案
, !bcm appropriation-in-aid system 补助拨款办法
SN5Z@kK approved assets 核准资产
!|-:"hE1h approved basket stock 认可一篮子证券
yPk s ,7U approved budget 核准预算
6.M!WK{+ approved charitable donation 认可慈善捐款
ge[&og/$ approved charitable institution 认可慈善机构
(Eo#oX approved currency 核准货币；认可货币
@#::C@V] approved estimates 核准预算
uWkuw5 ; approved estimates of expenditure 核准开支预算
, ik\MSS approved overseas insurer 核准海外保险人
w - 5_Ru approved overseas trust company 核准海外信托公司
c HUj6'neO approved pooled investment fund 核准汇集投资基金
Q32GI,M%B approved provident fund scheme 认可公积金计划
n:[LsbTk approved provision 核准拨款
z<u@:: approved redeemable share 核准可赎回股份
}q N approved regional stock 认可地区性证券
TB#oauJm, approved retirement scheme 认可退休金计划
puK /;nns approved subordinated loan 核准附属贷款
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arbitrage 套戥；套汇；套利
"FXT8Qx g arbitrageur 套戥者；套汇者
Zrp9`~_g<! arbitrary amount 临时款项
e[%g'}D:- arrangement 措施；安排；协定
2^fSC`! arrears 欠款
o%l|16D R arrears of pay 欠付薪酬
YA@OA$`E arrears of revenue 逾期未收税款；逾期未收的帐项
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articles of association 组织章程；组织细则；组织章程细则
a WMEo`O% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
)5l9!1j ascertainment of profit 确定利润
gro@+^DmT "Asia Clear" “亚洲结算系统”
?OdJ t Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Q);^gV Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
Jtl[9qe#] Asian Development Fund [ADF] 亚洲发展基金
:\,3=suWq Asian dollar bond 亚洲美元债券
S@eI3Pk E Asian dollar market 亚洲美元市场
XkuZ2( Asian dollar rate 亚洲美元利率
?iaD;:'qE Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
Cs8e("w Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
['_G1_p asked price 沽盘；喊价；索价；卖方报价
Q~G>=J9 assessable income 应评税入息
< c[dpK5c assessable loss 应评税亏损
7V KTI :5y assessable profit 应评税利润
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`fa assessable value 应评税值
cc J!N assessed profit 估定利润
}| 4dEao\ assessed value 经评估价值
Zn "1qLPF assessment 评税；评定；估价；评税单
NRZ>03w assessment number 评税编号；估价编号
@Xq3>KJ_)H assessment of additional tax 补加税评税
%SD=3UK6 assessment of performance 业绩评估；实绩评价
yXL]uh#b Assessor 评税主任
b+ J) asset price bubbles 资产价格泡沫
psZ #^@>mJ asset-backed securities 具资产保证的证券
{h *Pkn1 assets accretion 资产增值
^PI8Bvs>j assets and liabilities 资产与负债
Rj z~n38. assets betterment statement 资产递增表；资产改进表
ay,E! G&H assets lending 实物放款；有抵押贷款
'hl4cHk14 assets of the company passing on the death 死者去世时转移的公司资产
=)9@rV&~ assets pledged as security for liabilities 用作负债抵押的资产
-% Z?rn2 assets portfolio 资产投资组合
tN:PWj5 assets price 资产价格
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assets quality 资产质素
C"!k`i=Lj assets realization 资产变现
]M5w!O! assets refinancing arrangement 资产再集资安排
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assets securitization 资产证券化
^z\*;
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Xk assets stripping 削减资产；拆卖资产
.#ASo!O5q assets value 资产值
O5eTkKUc assignee 承让人
e4/Y/:vFO assignment 转让；转让书；转让契
yxz"9PE/P assignment of interest 权益转让
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'ruy.% assignment of letters patent and trade mark 专利证书及商标转让
q:/<^| assignment of property 物业转让；物业转让书
+*aZ9g assignment right 转让权
Uc?#E $X assignor 转让人
bI"_hvcFp associate 有联系的人；有关连人士；相联者；合伙人；联系人
!+# pGSk Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
).b ,KSi associate member 附属会员
Dw6mSsC/ associated body corporate 相联法人团体
N\9 Wxz$ associated company 相联公司；联属公司
nVt,= ?_ U associated corporation 相联法团
aEW sr u Association of Chartered Certified Accountants [ACCA] [United Kingdom]
1||\3L/ 公认会计师公会〔英国〕
l mRd l> Association of Futures Exchange Brokers 香港期货经纪协会
x<es1A'u6 Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
wfXm(RYM association of underwriters 承保人组织
at-+%e assumption of control 接管
k6?;D_dm assurance 担保；保险；转易；转易书
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assurance of interest 权益的转易
',Q|g^rF] at 19XX price 按一九ＸＸ年价格计算
"$Mz>]3&q at a discount 按赔价计算；按贴水价格计算；打折扣
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at a premium 按溢价计算；按升水价格计算
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? # at call 通知付款；按通知
*VPj BzcH at constant market price 按固定市价计算
Y 3 QrD&V at constant price 按固定价格计算
b &j}f at cost 按成本计算
o'SZ sG at current market price 按当时市价计算；按现时市价计算
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-+, at current price 按当时价格计算；按现时价格计算
7(S 6 6 at factor cost 按要素成本计算；按生产要素成本计算
?8G ggJC at money-of-the-day price 按付款当日价格计算
34gC[ G= at or better 按指定或较佳价位〔买卖指令〕
BHZCM^ at par 按面值计算；平价
4fyds< f at sight 见票即付
p9` !.~[ at the close 按收市盘
-0>gq$/N=^ at the opening 按开市盘
x [_SNX" attestation 见证；见证条款
$%P?2g"j, at-the-money option 平价期权
0lm7'H*~ attorney 受权人；受托代表人
gZHuyp(B attornment 新拥有人承认书
~stJO] ) a attributable profit 可归属利润
9z$fDs }.q attributable share value 可归属股份价值
-/'_ XR@1 Auckland Stock Exchange 奥克兰证券交易所
L]kd.JJvy auction 拍卖
Qu;cl/& auctioneer 拍卖商
,ut-Di=6 audit 审计；核数
8%ea(|Wjg Audit Commission 审计署
f)x(sk Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
(E {}iq@2 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〕
g]Jt (aYK audit review 帐目审查
y<5RV>"Vg Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
s ]XZQr% audited account 审计帐目；经审计的帐目
o^ zrF audited annual account 经审计的周年帐目
~9 [O' audited balance sheet 经审计的资产负债表
K8bKTG \ auditor 核数师；核数主任；审计师
U5RLM_a@M auditor's certificate 核数师证明书；审计师证明书
dtT: ,& auditor's report 核数师报告；审计师报告
n(h9I'V8)F Aussie bond 澳元债券
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_@5|r|P> Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
TK e\Bi Australia All Ordinaries Index 澳洲所有普通股票指数
YT`,f*t Australian Dollar [AUD] 澳元
L~+/LV Australian Options Market 澳大利亚期权市场
4^Y{ BS fF Australian Securities Commission 澳洲证券事务监察委员会
Cvp!(<<gK Australian Society of Certified Practising Accountants 澳洲执业会计师公会
, UsY0 YC Australian Stock Exchange 澳大利亚证券交易所
SNJSRqWL/ Austrian Schilling [ATS] 奥地利先令
fg)VO6Wo& authentication 认证；鉴证
DYDeb i6 authority to purchase 委托购买证；委购书
C<Z{G% Qm authorization 认可；核准；授权；授权书
:o 8XG authorization by direction 指示授权
)GYnQoV4 authorization by instruction 指令授权
2{Y~jYt{h authorization by warrant 令状授权
lQM&q authorization of unit trust 单位信托的认可
p9>1a j2a authorized agent 指定代理人
4iI4 + authorized capital 法定资本
^B)f!HtU authorized clerk 出市员
"g,`K s ]; authorized dealer 认可交易商
9Vru,7g authorized financial institution 认可财务机构
GXp`yK9c authorized fund 认可基金
W#P`Y < u$ authorized fund house 获授权的基金公司；认可基金公司
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ysj5/wtO0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
)qRH?Hsb7 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
U`aB&[=$ authorized insurer 获授权保险人；获认可承保人
H76iBJ66 authorized investment 特准投资项目
|A/H*J, authorized person 获授权人
^) (-7H authorized representative 获授权代表
/9e?uC6 authorized share capital 法定股本
byFO^pce automated quotation system 自动报价系统
Y4C<4L? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
9=mc3m:Tb( 自动交易系统〔香港期货交易所有限公司〕
EE^x34&= automatic adjustment mechanism 自动调整机制
B[I9<4} automatic adjustment system 自动调整系统
?P }bl_ Automatic Clearing House 自动票据交换所
)q66^% ;S automatic exchange rates accumulation system 自动化汇率累集系统
RfOJUz Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
o_1N "o% automatic teller machine [ATM] 自动柜员机
f14^VTzP/# autopay 自动转帐
a%A!Dz S available assets 可用资产
8t3m$<7 available fiscal reserve 现存财政储备
Z}TLk^_[ available profit 可用利润
F"bz<{ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;=7K*npT average 平均；平均数；海损
a'-u(Bw average basic salary 平均基本薪金
W6Mq:?+ D average consumer expenditure 平均消费开支；一般消费开支
W qkb1~]#Y average cost 平均成本
64mg :ed& average cost of land production 增辟土地平均成本
ruQt0q,W3% average daily turnover 平均每日成交额
:r@t ' average daily wage rate 平均每日工资率
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average expenditure pattern 平均开支模式
1~'jC8&J average growth rate 平均增长率
c"v75lW-J average net fixed assets 固定资产平均净值
*f3 S tX average of relatives 相对价格平均数
^D N:.qQ average price 平均价格
o K>(yC[ average propensity to consume 平均消费倾向；一般消费倾向
jQ,Vs=*H average propensity to save 平均储蓄倾向；一般储蓄倾向
x9,jX d average rate 平均率
}DXG ;L average revenue 平均收入；平均收益
f"KrPx!^b average stock 平均库存；平均存货
8Z0x*Ssk average yearly rent 平均年租
V
^+p:nP avoidance of double taxation 避免双重课税
l2LLM {B avoidance of tax 避税
