A:
>)`*:_{ A share Ａ股；甲类股份
Sfi1bsK abatement of tax 减税；减扣免税额
![[: Z ABN AMRO Bank N.V. 荷兰银行
P$__c{1\ above-the-line expenditure 线上项目支出；经常预算支出
\O>;,(>i above-the-line receipt 线上项目收入；经常预算收入
<UW-fI)X ABSA Asia Limited 南非联合亚洲有限公司
n2opy8J#! absolute change 绝对数值变更
tB0f+ wC absolute expenditure 实际开支
Z1\=d = absolute guideline figure 绝对准则数字
< ?rdhx absolute interest 绝对权益
}dq)d.c absolute order of discharge 绝对破产解除令
Q2gz\N absolute profit margin 绝对利润幅度
qz-lQ absolute value 实值；绝对值
B I >r' absolutely vested interest 绝对既得权益
L>`inrpz=w absorbed cost 已吸收成本；已分摊成本
>b*}Td~J absorption 吸收；分摊；合并
:dlG:=.W absorption rate 吸收率；摊配率；分摊率
bz\nCfU ACB Finance Limited 亚洲商业财务有限公司
LD;!
s acceptable form of reciprocity 合理的互惠条件
7U)w\A;~ acceptable rate 适当利率；适当汇率
g s%[Cv acceptance agreement 承兑协议
%pxHGO=)E acceptance for honour 参加承兑
%8KbVjn acceptor 承兑人；接受人；受票人
aqP"Y9l acceptor for honour 参加承兑人
ur+ \!y7^R accident insurance 意外保险
#%/0 a Accident Insurance Association of Hong Kong 香港意外保险公会
<@c9S,@t accident insurance scheme 意外保险计划
Jb!s#g accident year basis 意外年度基准
@i > 4k accommodation 通融；贷款
1:Raa 5 accommodation bill 通融票据；空头票据
Zyr Vv\' accommodation party 汇票代发人
|v" &Y account balance 帐户余额；帐户结余
U uSCqI}; account book 帐簿
{UuSNZ[^ account collected in advance 预收款项
g|{Ru account current book 往来帐簿
.V{y9e+ account of after-acquired property 事后取得的财产报告
NE?tf j account of defaulter 拖欠帐目
fc^d3wH0L account payable 应付帐款
,/-D Ao~O account payee only [A/C payee only] 只可转帐；存入收款人帐户
Zu ![v0 account receivable 应收帐款
RPTIDA)) account receivable report 应收帐款报表
u0Opn =(_ account statement 结单；帐单；会计财务报表
?2S<D5M Sb account title 帐户名称；会计科目
Cyp%E5 b7 accountant's report 会计师报告
'Y5l3xQk Accountant's Report Rules 会计师报告规则
nsXyReWka accounting and auditing procedure 会计与审计程序；会计与核数程序
n?NUnFA Accounting Arrangements 《会计安排》
P7 qzZ accounting basis 会计基础
XTq+ 9 accounting by Official Receiver 破产管理署署长呈交的帐目
Yx"~_xA/u Accounting Circular 《会计通告》
p v*f]Yzx accounting class 会计类别
9,wU[=. 0 accounting date 记帐日期；会计结算日期
ov Wm}!r accounting for money 款项核算
FQB6`
M Accounting Officer 会计主任
t|59/R accounting period 会计报告期；会计期
97^)B4 accounting policy 会计政策；会计方针
E#yG}UWe accounting practice 会计惯例
!h +Vb Z accounting principle 会计准则
#PMi6q~Z accounting record 会计记录
6P`!yBAu accounting report 会计报告
CuYSvW Accounting Services Branch [Treasury] 会计事务部〔库务署〕
7;ddzxR4 Accounting Society of China 中国会计学会
u/HNXJ7M`9 accounting statement 会计报表
1v9 #Fr Y accounting system 会计制度；会计系统
<)$ JA accounting transaction 会计事项；帐务交易
4#D>]AX accounting treatment 会计处理
Z7= k$e accounting year 会计年度
|EP=< -| accretion 增值；添加
LE+#%>z> accrual 应计项目；应累算数目
7eyx cr;z accrual basis 应计制；权责发生制
jY $3 accrual basis accounting 应计制会计；权责发生制会计
_vOSOnU accrue 应累算；应计
a_Z[@W accrued benefit 应累算利益
?_@Mg\Hc accrued charges 应计费用
3\?yjL^ accrued cumulative preference share dividend 应累算的累积优先股股息
z?g\w6 accrued expenses 应累算费用
y.WEO> accrued interest payable 应付利息；应计未付利息
9y ; 8JO accrued interest receivable 应收利息；应计未收利息
f t Rza accrued right 累算权益
WTj ,9 accruing profit 应累算的利润
dQPW9~g8Hg accumulated fiscal reserve 累积财政储备
ka| 8 _C^z accumulated profit 累积利润；滚存溢利
w*IDL0# accumulated reserve 累积储备
X[$FjKZh=F accumulation of surplus income 累积收益盈余
L[}Ak1 A acquired assets 既得资产
f>ilk Q` acquisition 收购；购置；取得
9Z. W R-} acquisition cost 购置成本
K7] +. f acquisition expenses 购置费用
*l8:%t\ acquisition of 100% interest 收购全部股权
=U3rOYbP; acquisition of control 取得控制权
_iZ9Ch\ acquisition of fixed assets 购置固定资产
b,-qy JW6 acquisition of shell “买壳”
W[oQp2 = acquisition price 收购价
ck#MpQ!An act of God 天灾
),4 c b acting partner 执事合伙人
h$a% PaVf active market 买卖活跃的市场；交投畅旺的市场；旺市
!^(?C@TQ active partner 积极参与的合伙人
Nr0}*8#j active trading 交投活跃
oz/Nx{bg actual circulation 实际流通
{h}e 9 actual cost 实际成本
Q1u/QA:z7 actual expenditure 实际开支；实际支出
yxL(mt8 actual income 实际入息；实际收入；实际收益
HpR(DG)
? actual market 现货市场
hD>c xo actual price 现货价；实际价格
E9v_6d[ actual profit 实际利润
>vc$3 %L[$ actual quotation 实盘；实际价位；实际报价
VK]sK e actual year basis 按实际年度计算
qBcwM=R3P actuals 实货
0tp3mYd actuarial investigation 精算调查
$g]'$PB actuarial principle 精算原则
])$Rw $`w actuarial report 精算师报告
'mE!,KeS; Actuarial Society of Hong Kong 香港精算学会
t(5PKD#~Dc actuarial valuation 精算师估值
FKk.BA957h actuary 精算师
nY 50dFA, ad referendum agreement 暂定协议；有待覆核的协定
TCetd#;R ad valorem duty 从价税；按值征税
#'oGtFCd` ad valorem duty system 从价税制
iCh,7I,m ad valorem fee 从价费
6@geakq ad valorem tariff 从价关税
^z}$ '<D9 additional allowance 额外免税额
&bT \4 additional amount for unexpired risk 未过期风险的额外款额
C *U,$8j|} additional assessable profit 补加应评税利润
cP`[/5R additional assessment 补加评税
q# t&\M.U additional commitment 额外承担
S3.76& additional commitment vote 额外承担拨款
geSH3I
additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
}(Dt,F` additional dependent parent allowance 供养父母额外免税额
@0U={qX additional provision 额外拨款
h5VZ-v_j additional stamp duty 附加印花税
F4
:#okt additional tax 补加税罚款；补加税款
FR? \H"'x Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
2H2Yxe7? - adjudged bankrupt 被裁定破产
PNhxF C. adjudicated bankrupt 裁定破产人
ad,pHJ` adjudication fee 裁定费；评定印花税额手续费；评估契据费
>}6V=r3[+ adjudication of bankruptcy 裁定破产；宣告破产
y6N }R adjudication of insolvency 裁定无力偿还债务
h SF4-Vvb adjusted actual 经调整的实数；调整后的实数
clO9l=g adjusted current assets 经调整的流动资产；调整后的流动资产
h!q_''*; adjusted figure 经调整的数字；调整后的数额
oS Apa adjusted liabilities 经调整的负债；调整后的负债
<t"|wYAa_ adjusted loss 经调整的亏损；调整后的亏损
OCN@P+L3q adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
wJu,N(U adjusted profit 经调整的利润；调整后的利润
DNy 6Kw adjusted surplus 经调整的盈余额；调整后的盈余额
8AuOe7D9A adjusted value 经调整的价值；调整后的价值
a ?ux adjustment 调整；修订；理算〔保险〕
>`=<(8bu adjustment centre 调剂中心
e)A-.SRiO$ adjustment lag 调整过程的时间差距；调整时差
J0O wzO adjustment mechanism 调整机制
xty)*$C> adjustment of loss 亏损调整
="__*J#nze adjustment process 调整过程；调整程序
6z ,nt adjustment range 调整幅度
BoHpfx1C administered exchange rate 受管制汇率
E7>D:BQ\2 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
GLE"[!s]f administration expenses 行政费用
%e%VHHO| administration fee 手续费；行政费
,7mB`0j> administration in bankruptcy 破产管理
qttJ*zu administration order 遗产管理令
_0 E KE administrator 管理人；遗产管理人
x fADks2w administrator of the estate 遗产管理人
yHjuT+/wM, admission of debt 债项承认书
u5E\wRn admission of proof 接纳债权证明
t @v b3 advance 放贷款项；垫付款项；预支款项；预付款项
p^THoF'~T advance account 暂支帐目；预付款帐户
qM8"* dL advance compensation 预付补偿金
"DsL$D2e advance from shareholder 股东垫款
8q_"aa,` advance pending reimbursement 预支以待日后付还
(~OP)F). advanced economy 先进经济体系
m%)Cw)t
7 advancement 预付；预付财产
wC`+^>WFo advances warrant 垫款令
% +0V0. advancing 贷出
nX|]JW adverse balance 逆差
'4]_~?&x adverse exchange 逆汇
=dDr:Y<@* advertisement addressed to shareholders 在报章刊登的致股东通告
=@ y
?Np^A advice for collection 托收通知书
>N8*O3 advice of drawing 提款通知书；汇票通知书
\zx$ ]|AQ advice of payment 付款通知
m*H' Cb Advisory Committee [Securities and Futures Commission]
?:+sjHzXT 谘询委员会〔证券及期货事务监察委员会〕
tiQeON-Q_ Advisory Committee on Diversification 经济多元化谘询委员会
QP:|D_k affidavit 誓章；遗产申报誓章
W}a CU ~ affidavit of no receipt 述明无收款的誓章
" `Mowp* affiliate 联号；联营公司；附属公司
qEajT"? affiliated company 附属公司；联号；联营公司
~x6<A\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
}(/\ vTn*1 affordability 负担能力
g=L80$1 African Development Bank [AfDB] 非洲开发银行
(,OF<<OH after-acquired property 事后取得的财产
cbaa*qoU after-hours dealing 市后交易
$i]G'fj after-tax profit 税后盈利；税后利润；税后溢利
ViYfK7Z agency agreement 代理协议
Vh'H =J agency expenses 代理机构的开支
dBNx2T}_0 agency fee 代理费
L5 Q^c Y]p Agency Law 《代理法》
jHQnD]Hr agent 代理人；承销人
GiS:Nq`$( agent of company 公司代理人
C q)Cwc[H agent's fee 代理人费；经纪费
ckdXla aggregate 总计；总数；总体数字
y ]D[JX[ aggregate amount 总款额；总额
_(:<l
Y aY aggregate assets and liabilities 总体资产与负债
6' 45c1e aggregate at constant price 按固定价格计算的总体数字
8~ w P? aggregate demand 总需求
pxb4x#CC aggregate gross position 总持仓量
k<}3_ aggregate limit 总限额
r<c&;* aggregate of salaries tax 合计薪俸税
K GJ *h aggregate performance 总体表现；总体业绩
Q.} guI\ aggregate supply 总体供应
fprP$MbI aggregate surplus 总盈余
kcG_ n aggregate total 整体总额
H7dT6`<~Y aggregate value 总值；合计价值
k keD t+^ aggregated basis 合计基准
UAe8C t=YJ aggregated net chargeable income 合计应课税入息实额
IaT\ymm` aggregation 合并计算；合计；总和
e6gLYhf& aggregation of incomes of husband and wife 夫妇入息合并计算
OWT|F0.1$k aggregation of property 财产的总和
O
b'Br agio 差价；贴水
w9TE E,t;5 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》
za!8:( Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
r t'pc\|O& 《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》
%WlTx&jSgE Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
kJK*wq]U6 《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》
Wn-'iD+9< Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
l!mx,O` 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gfJHB3@ agreement for a settlement 授产协议
8F9x2CM-[C agreement for assignment 转让协议
ve^gzE$<I agreement for sale 售卖协议；买卖协议
y S1i$[JV agreement for sale and purchase 买卖协议
NOFuX9/'w agreement for the payment of interest 支付利息协议
apZPHau6h agreement for the repayment of money 还款协议
`!Yd$=*c_& agreement of reinsurance 再保险协议
=z[$ o9 Agricultural Bank of China 中国农业银行
e I, H air passenger departure tax 飞机乘客离境税
2{<o1x,Ym Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
|8?e4yVd airport tax 机场税
l 1vI alcohol duty 酒精税
6 u>]-K5 alienation 让与；让渡；转让
K.Tob,5` alimony 生活费；赡养费
$ :RR1.Tv All Ordinaries Index [AOI] 所有普通股指数
:}z `4S@ b all risks 全险；综合险
6/6{69tnr All Sales Record for Stock Market 《股票市场成交报告》
otbr8&?- Allied Capital Resources Limited 新联财务有限公司
eY[kUMo all-items index [Consumer Price Index] 总指数〔消费物价指数〕
j]C}S*` " allocation letter 拨款信件
QJ +Ml allocation of fund 分配款项；预留款项
1pAca Jzf allocation of profit 利润分配；溢利分配
}#h`1 uV allocation warrant 拨款令
#Q'#/\5 allotment 分配；配股
h43py8v allotment notice 股份配售通知；配股通知
L7]o^p{g}Q allotment of shares 股份分配
\,ne7G21j allowable 可获宽免；免税的
0 *E_D allowable business loss 可扣除的营业亏损
jN-!1O._G allowable expenses 可扣税的支出
{mUt|m 7! allowance 免税额；津贴；备抵；准备金
|k^ C- allowance for debts 债项的免税额
1gQ_76Yck allowance for depreciation by wear and tear 耗损折旧免税额
#I1q,fm allowance for funeral expenses 殡殓费的免税额
>t{-_4Yv? allowance for inflation 为通货膨胀而预留的款项；通胀准备金
z( Z7[#. allowance for repairs and outgoings 修葺及支出方面的免税额
?j&ZzK'#^ allowance to debtor 给债务人的津贴
SY.ZEJcv alteration of capital 资本更改
}N&? 8s= alternate trustee 候补受托人
WPAT\Al&AE amalgamation 合并
u+^KP>rM( ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
b] ambit of charges 征税范围；收费范围
.N7<bt@~) amended valuation 经修订的估值
BA[ uO3\4 American Commodities Exchange 美国商品交易所
!jvl"+_FV American Express Bank Limited 美国运通银行
4n"6<cO5q American Stock Exchange 美国证券交易所
O?ODfO+> amortization 摊销
Lt
^*L% x amount due from banks 存放银行同业的款项
`hdN 6PgK amount due from banks abroad 存放海外银行同业的款项
JIIc4fyy8s amount due from holding companies 控股公司欠款
\SoT^PW amount due from local banks 存放本港银行同业的款项
iI>7I<_ amount due to banks 银行同业的存款
5'( T*" amount due to banks abroad 海外银行同业的存款
b p<,Xfl amount due to holding companies 控股公司存款
&u~Pp=k v amount due to local banks 本港银行同业的存款
"j&'R#$&d amount due to outport banks 外埠银行同业的存款
S+"Bq:u" amount for note issue 发行纸币的款额
N<ux4t z amount of bond 担保契据的款额
w{t]^w: amount of consideration 代价款额
C`R<55x6 amount of contribution 供款数额
iL2_ _TO amount of indebtedness 负债款额
A{e>7Z72 amount of principal of the loan 贷款本金额
w3z'ZCcr;" amount of rates chargeable 应征差饷数额
9 J?lNq amount of share capital 股本额
/EG'I{ oC amount of sums assured 承保款额
o".,JnbX l amount of variation 变动幅度
bYoBJ
#UX amount of vote 拨款数额
8
/%{x B^ amount payable 应付款额
:d pw r 9) amount receivable 应收款额
!FD d5 CS Amsterdam Stock Exchange 阿姆斯特丹证券交易所
I,< ?Kv analysis 分析
li,rPUCt ancillary risk 附属风险
$s4.A j annual account 周年帐目；周年帐目报表；年度决算；年结
k>\v]&|T` annual accounting date 年结日期
qZ4)) X annual allowance 每年免税额；年积金；年度津贴；年津
>JAWcT)d annual balance 年度余额
&_u.q/ ~ annual disposable income 每年可动用收入
ALV(fv$cD annual estimates 周年预算
,i1BoG annual fee 年费
bL Sc=f& annual general meeting 周年大会
^/6P~iK' annual growth rate 年增率；每年增长率
T:@7E L annual long-term supplement 长期个案每年补助金
k~gOL #$ annual pensionable emolument 可供计算退休金的年薪
XK\3 "`kd annual report 年报
Oet+$ b Annual Report on the Consumer Price Index 《消费物价指数年报》
,<Z,- 0S annual return 周年报表；周年申报表；每年报税表格
1= 7ASS9 Annual Return Rules 《周年报表规则》
Uhr RB annual review of consumer prices 每年消费物价回顾
eWN g?*/ annual roll-forward basis 逐年延展方式
CmV &+C$V% annual salary 年薪
R7U%v"F>` annual statement 年度报表；年度决算表
jJ-C\
v Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
(^(l=EN-< annuitant 年金受益人
];lZ:g T annuity 年金
e#, (a annuity contract 年金合约
[sjkm+
? annuity on human life 人寿年金
% P E x antecedent debt 先前的债项
EZN!3y| m ante-dated cheque 倒填日期支票
#]6{>n1*+w anticipated expenditure 预期开支
yCA8/)>Gm anticipated net profit 预期纯利
ma+AFCi anticipated revenue 预期收入
~\A F\n% anti-inflation measure 反通货膨胀措施
0#DEh|? anti-inflationary stance 反通货膨胀立场
nJGs ,~" apparent deficit 表面赤字
=JW-EQ6[T apparent financial solvency 表面偿债能力
!><asaB]1 apparent partner 表面合伙人
;g? |y(xv application for personal assessment 个人入息课税申请书
vzFp Xdt application of fund 资金应用
5A*&!1T application to release as liquidator and to destruct the books of accounts and documents
o<%0|n_O& 申请免除清盘人职务及毁灭帐簿与文件
^!d0a bA appointed actuary 委任精算师
NPS*0 y/ appointed auditor 委任核数师；委任审计师
#4b]j".P!n appointed trustee 委任的受托人
TYb$+uY appointer 委任人
3fp&iz apportioned pro rata 按比例分摊
n=bdV(?4 apportionment 分配；分摊
%T\hL\L? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
]gg(Z!|iQ apportionment formula 分摊方程式
(wM` LE(Ks apportionment of estate duty 遗产税的分摊
jeJgDAUv appraisal 估价；评估
`d$@ 1 appreciable growth 可观增长
Ei):\,Nv appreciable impact 显着影响
FOk ;=+ appreciable increase 可观增长
g_`a_ 0v appreciation 增值；升值
9$Z 0mz k appreciation against other currencies 相对其他货币升值
/1v9U|j appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*<! q@r<d appreciation tax 增值税
&H]/'i- appropriation 拨款；拨用；拨付
aY#?QjL appropriation account 拨款帐目
[5& nH@og Appropriation Bill 拨款法案
#MlpOk*G appropriation-in-aid system 补助拨款办法
@qan &?-Y approved assets 核准资产
~^V&n`*7D approved basket stock 认可一篮子证券
Pv/ v=s>X approved budget 核准预算
XW nP(C 9? approved charitable donation 认可慈善捐款
w $6Z}M1d approved charitable institution 认可慈善机构
R-j*fO} approved currency 核准货币；认可货币
GP K\nz} approved estimates 核准预算
DegbjqZ# approved estimates of expenditure 核准开支预算
/ De~K+w7o approved overseas insurer 核准海外保险人
GaG>0 x approved overseas trust company 核准海外信托公司
8>,w8(Nt approved pooled investment fund 核准汇集投资基金
%ACW"2#( approved provident fund scheme 认可公积金计划
m|B=&# approved provision 核准拨款
0Zi+x#&d approved redeemable share 核准可赎回股份
;_)~h$1%= approved regional stock 认可地区性证券
3g;, approved retirement scheme 认可退休金计划
SXZ9+<\ approved subordinated loan 核准附属贷款
m]!hP^^ arbitrage 套戥；套汇；套利
)/%5f{+} arbitrageur 套戥者；套汇者
+q '1P}e arbitrary amount 临时款项
26rg-?;V^ arrangement 措施；安排；协定
NFZ(*v1U arrears 欠款
j *G: 8Lg arrears of pay 欠付薪酬
robg 1 arrears of revenue 逾期未收税款；逾期未收的帐项
0^gY4qx[u articles of association 组织章程；组织细则；组织章程细则
1wKXOy=v0 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
^]nLE]M ascertainment of profit 确定利润
rBNVI;JZW "Asia Clear" “亚洲结算系统”
o #e8
Piw Asia Commercial Bank Ltd. 亚洲商业银行有限公司
hc[ K
VLpS Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
5 tQz!M Asian Development Fund [ADF] 亚洲发展基金
;_e 9v, Asian dollar bond 亚洲美元债券
Td|u@l4B Asian dollar market 亚洲美元市场
GQn:lu3j: Asian dollar rate 亚洲美元利率
oNyYx6q:Q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
WC`h+SC`. Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
v}6iI}r asked price 沽盘；喊价；索价；卖方报价
)x7n-|y6 assessable income 应评税入息
0bDc
4m assessable loss 应评税亏损
B5;%R0 1A assessable profit 应评税利润
oT) :#,s assessable value 应评税值
M}x%'=Pox assessed profit 估定利润
dA~:L`A|X assessed value 经评估价值
iVI& assessment 评税；评定；估价；评税单
% S^hqC assessment number 评税编号；估价编号
{fzX2qMZ] assessment of additional tax 补加税评税
bGH#s {'5 assessment of performance 业绩评估；实绩评价
j)m U`b_ Assessor 评税主任
A~bSB
n: ' asset price bubbles 资产价格泡沫
_|#abLh% asset-backed securities 具资产保证的证券
|(3 y09 assets accretion 资产增值
:rVR{,pL assets and liabilities 资产与负债
0% rDDB assets betterment statement 资产递增表；资产改进表
Q +T#J9Y assets lending 实物放款；有抵押贷款
Nrr})
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Ak9 {P` assets pledged as security for liabilities 用作负债抵押的资产
iY,C0=n5Y assets portfolio 资产投资组合
pT]hPuC assets price 资产价格
G+8)a$?v assets quality 资产质素
Nh.+woFq4 assets realization 资产变现
{Ya$Q#l assets refinancing arrangement 资产再集资安排
Uz^N 6 q assets securitization 资产证券化
{fR\yWkt? assets situated outside Hong Kong 在香港以外地方的资产
cERI j0~ assets stripping 削减资产；拆卖资产
tb +gCs'D assets value 资产值
(XO=W+<' assignee 承让人
h9H z6
> assignment 转让；转让书；转让契
SN}K=)KF# assignment of interest 权益转让
DWt|lO assignment of letters patent and trade mark 专利证书及商标转让
K6IT$$g assignment of property 物业转让；物业转让书
x|0C0a\"A assignment right 转让权
2`$*HPj+ G assignor 转让人
gT+g@\u[ associate 有联系的人；有关连人士；相联者；合伙人；联系人
a|7C6#iz$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
/:4J associate member 附属会员
L/tpT?$fi associated body corporate 相联法人团体
73cb1 kfPd associated company 相联公司；联属公司
.*-8rOcc associated corporation 相联法团
u /F!8# Association of Chartered Certified Accountants [ACCA] [United Kingdom]
8!{*!|Xd 公认会计师公会〔英国〕
2<EV
iP9 Association of Futures Exchange Brokers 香港期货经纪协会
?}cmES kX@ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,<rC,4-F< association of underwriters 承保人组织
xpR`fq assumption of control 接管
1&=)Bxg4 assurance 担保；保险；转易；转易书
Ek)drt7c y assurance of interest 权益的转易
t{]Ew4Y4%O at 19XX price 按一九ＸＸ年价格计算
U6M ~N0)Yr at a discount 按赔价计算；按贴水价格计算；打折扣
Ib# -M;{ at a premium 按溢价计算；按升水价格计算
bej(Ds0 at call 通知付款；按通知
]->"4,} at constant market price 按固定市价计算
S; % &X at constant price 按固定价格计算
D;pI!S<# at cost 按成本计算
<a6pjx>y at current market price 按当时市价计算；按现时市价计算
6nW)2LV at current price 按当时价格计算；按现时价格计算
PlkZ)S7C at factor cost 按要素成本计算；按生产要素成本计算
6<];}M_{ at money-of-the-day price 按付款当日价格计算
H
-Mb:4 at or better 按指定或较佳价位〔买卖指令〕
PAYw:/(P at par 按面值计算；平价
O+}py{ st at sight 见票即付
Qo#]Lo> \g at the close 按收市盘
V+E8{|dYL at the opening 按开市盘
8Sr' attestation 见证；见证条款
{v|!];i at-the-money option 平价期权
^1S{:: attorney 受权人；受托代表人
ks#3
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)UKX\nD"0 attributable profit 可归属利润
y8k8 Hd1<f attributable share value 可归属股份价值
l )%PvLbL Auckland Stock Exchange 奥克兰证券交易所
D hyR auction 拍卖
Z3S+")^ auctioneer 拍卖商
>O-KJZ'GV audit 审计；核数
'C'mgEl%L Audit Commission 审计署
zXY8:+f Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ZyGoOk 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〕
PILpWhjL$9 audit review 帐目审查
A & iv Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
B)JMughq_ audited account 审计帐目；经审计的帐目
JQ03om--( audited annual account 经审计的周年帐目
Ul}RT xJ audited balance sheet 经审计的资产负债表
DSU8 jnrL auditor 核数师；核数主任；审计师
kUd]8Ff! auditor's certificate 核数师证明书；审计师证明书
;qWu8\T+ auditor's report 核数师报告；审计师报告
EQm{qc; Aussie bond 澳元债券
&: Q'X austerity budget 紧缩预算
a^R?w|zCX Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
cpdESc9W Australia All Ordinaries Index 澳洲所有普通股票指数
W8d-4')| Australian Dollar [AUD] 澳元
_Si=J p][ Australian Options Market 澳大利亚期权市场
bJ^h{] Australian Securities Commission 澳洲证券事务监察委员会
\Bo%2O%4 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
!D??Y^6bI Australian Stock Exchange 澳大利亚证券交易所
Nz
dN4+ Austrian Schilling [ATS] 奥地利先令
>rd#,r authentication 认证；鉴证
/$c87\
authority to purchase 委托购买证；委购书
EF`}*7) authorization 认可；核准；授权；授权书
u} ot-!}Q authorization by direction 指示授权
0g? )j - authorization by instruction 指令授权
:$k*y%Z*N& authorization by warrant 令状授权
hne@I1 authorization of unit trust 单位信托的认可
N:lfKI authorized agent 指定代理人
{kpF etXt? authorized capital 法定资本
]fM|cN8(zM authorized clerk 出市员
m +(Cl#+ authorized dealer 认可交易商
vX JPvh< authorized financial institution 认可财务机构
E8PDIjp authorized fund 认可基金
UGcmzwE authorized fund house 获授权的基金公司；认可基金公司
:?Ns>#6t authorized institution 认可机构
)2[)11J9t authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_ (N+z. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
igxO:]? authorized insurer 获授权保险人；获认可承保人
t8^1wA@@V authorized investment 特准投资项目
(4YLUN&1O$ authorized person 获授权人
|+nmOi ,z authorized representative 获授权代表
N"70 P/ authorized share capital 法定股本
F 3|^b{'zO automated quotation system 自动报价系统
42dv3bE " Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_** Nlp*% 自动交易系统〔香港期货交易所有限公司〕
8
lggGt automatic adjustment mechanism 自动调整机制
,2M}qs"P7G automatic adjustment system 自动调整系统
[H h-F#|R Automatic Clearing House 自动票据交换所
b>-DX automatic exchange rates accumulation system 自动化汇率累集系统
n~^SwOt~;5 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
pfN(Ae
Pt automatic teller machine [ATM] 自动柜员机
QG5WsuT autopay 自动转帐
<*( Z}p available assets 可用资产
EvT$|#FY available fiscal reserve 现存财政储备
o[ 5dR< available profit 可用利润
m}"Hm(,6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
eEZgG=s average 平均；平均数；海损
f$lb.fy5 average basic salary 平均基本薪金
0S{23L4C average consumer expenditure 平均消费开支；一般消费开支
-| .NwGh average cost 平均成本
8 .%0JJ .3 average cost of land production 增辟土地平均成本
@DysM~I
average daily turnover 平均每日成交额
:q9! average daily wage rate 平均每日工资率
~i.*fL_Y average expenditure pattern 平均开支模式
<],{at` v average growth rate 平均增长率
H>TO8;5( average net fixed assets 固定资产平均净值
@](vFb average of relatives 相对价格平均数
!T0I; j& average price 平均价格
:;{M0 average propensity to consume 平均消费倾向；一般消费倾向
Btm ,'kBG average propensity to save 平均储蓄倾向；一般储蓄倾向
9j 2t|D4uT average rate 平均率
@c|=onx5 average revenue 平均收入；平均收益
2) X#&IE average stock 平均库存；平均存货
.6wPpL G?{ average yearly rent 平均年租
\g}]u(zg% avoidance of double taxation 避免双重课税
U6.aoqb% avoidance of tax 避税
