A:
kbz+6 LcV A share Ａ股；甲类股份
1?p :66WmR abatement of tax 减税；减扣免税额
yq[CA`zVN ABN AMRO Bank N.V. 荷兰银行
"[ L+LPET above-the-line expenditure 线上项目支出；经常预算支出
I%{D5.du above-the-line receipt 线上项目收入；经常预算收入
i"!j:YEo ABSA Asia Limited 南非联合亚洲有限公司
,`ehR6b absolute change 绝对数值变更
S^e e<%- absolute expenditure 实际开支
^jo*e,y: absolute guideline figure 绝对准则数字
Y -DHW/Z~ absolute interest 绝对权益
|oOA;JC)( absolute order of discharge 绝对破产解除令
c_ 1 . absolute profit margin 绝对利润幅度
m<4tH5 };d absolute value 实值；绝对值
Xdf;'|HO absolutely vested interest 绝对既得权益
8`b_,(\ N absorbed cost 已吸收成本；已分摊成本
L{6Vi&I84[ absorption 吸收；分摊；合并
olDzmy(=W* absorption rate 吸收率；摊配率；分摊率
Z=s]@r ACB Finance Limited 亚洲商业财务有限公司
<^A1.o< GN acceptable form of reciprocity 合理的互惠条件
y=y#*yn & acceptable rate 适当利率；适当汇率
Z oKX a o acceptance agreement 承兑协议
V elX+|w acceptance for honour 参加承兑
R? ,XSJ acceptor 承兑人；接受人；受票人
~rz%TDX0\ acceptor for honour 参加承兑人
%Zu+=I Z accident insurance 意外保险
'F8:| g Accident Insurance Association of Hong Kong 香港意外保险公会
fJG!TQJ[Y accident insurance scheme 意外保险计划
9fq CE619a accident year basis 意外年度基准
8nRxx`U\q accommodation 通融；贷款
q& k?$rn accommodation bill 通融票据；空头票据
s\1c. accommodation party 汇票代发人
+Xr87x; account balance 帐户余额；帐户结余
%?:eURQ account book 帐簿
I 9r> 3? account collected in advance 预收款项
o{
\r1<D account current book 往来帐簿
Q(YQ$ i"S account of after-acquired property 事后取得的财产报告
yy3-Xu4 account of defaulter 拖欠帐目
ZNbb8v account payable 应付帐款
=dI2j@}c account payee only [A/C payee only] 只可转帐；存入收款人帐户
*[['X%f account receivable 应收帐款
*e-+~/9~ account receivable report 应收帐款报表
> 1&_- account statement 结单；帐单；会计财务报表
XF N4m # account title 帐户名称；会计科目
]^CNC0
accountant's report 会计师报告
Z\M8DZW8Y Accountant's Report Rules 会计师报告规则
!tofO|E5 accounting and auditing procedure 会计与审计程序；会计与核数程序
(
u}tU v3 Accounting Arrangements 《会计安排》
0V:PRq;v0 accounting basis 会计基础
4m$Xjj`vE accounting by Official Receiver 破产管理署署长呈交的帐目
'&$xLZ8 Accounting Circular 《会计通告》
}xM >F% accounting class 会计类别
.q7 o7J% accounting date 记帐日期；会计结算日期
U
ORoj )$I accounting for money 款项核算
9AdA|/WV Accounting Officer 会计主任
)`.' QW accounting period 会计报告期；会计期
:vJ0Ypz-u accounting policy 会计政策；会计方针
#\fxU:z~r accounting practice 会计惯例
{m+(j (6- accounting principle 会计准则
n XO J accounting record 会计记录
kMLWF accounting report 会计报告
/? j
vv& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
1tQl^ >r16 Accounting Society of China 中国会计学会
iv/! c Mb accounting statement 会计报表
2U;ImC1g accounting system 会计制度；会计系统
+8 AGs, accounting transaction 会计事项；帐务交易
KDX34Fr1 accounting treatment 会计处理
^B|Q&1 accounting year 会计年度
? xuhN
G@ accretion 增值；添加
3o=K?eOdg accrual 应计项目；应累算数目
24
i00s|# accrual basis 应计制；权责发生制
,!s;o6|*y accrual basis accounting 应计制会计；权责发生制会计
f 6h!wx accrue 应累算；应计
hVB ^: accrued benefit 应累算利益
C&vU Za[p accrued charges 应计费用
M6P`~e mX2 accrued cumulative preference share dividend 应累算的累积优先股股息
1c}
%_Z/ accrued expenses 应累算费用
!Z'x h + accrued interest payable 应付利息；应计未付利息
1 f;k) x accrued interest receivable 应收利息；应计未收利息
I(*4N^9++ accrued right 累算权益
./009p accruing profit 应累算的利润
]HK|x O( accumulated fiscal reserve 累积财政储备
<QyJJQM accumulated profit 累积利润；滚存溢利
.'y] Ea accumulated reserve 累积储备
s3*h=5bX= accumulation of surplus income 累积收益盈余
E K)7g~ acquired assets 既得资产
jQp7TdvLE$ acquisition 收购；购置；取得
Lii,L} acquisition cost 购置成本
.'q0*Pe acquisition expenses 购置费用
rVx%"_'*- acquisition of 100% interest 收购全部股权
u2SnL$A7 acquisition of control 取得控制权
$vC!Us{z acquisition of fixed assets 购置固定资产
5m`@ 4%)zp acquisition of shell “买壳”
?]'Rz\70 acquisition price 收购价
QGYO{S act of God 天灾
&!uN N|W acting partner 执事合伙人
Efm37Kv5l active market 买卖活跃的市场；交投畅旺的市场；旺市
tTT./-*0 active partner 积极参与的合伙人
]}_@!F) active trading 交投活跃
`[<j5(T actual circulation 实际流通
P | o_/BS actual cost 实际成本
<m"yPi3TY actual expenditure 实际开支；实际支出
]OE{qXr{ actual income 实际入息；实际收入；实际收益
aN7VGc actual market 现货市场
x: `]uOp actual price 现货价；实际价格
7(m4,l+( actual profit 实际利润
xr uQ=Q actual quotation 实盘；实际价位；实际报价
GoI3hp( actual year basis 按实际年度计算
/;t42
g9w actuals 实货
}xx[=t=nUf actuarial investigation 精算调查
w z-9+VN6 actuarial principle 精算原则
w`(EW>i actuarial report 精算师报告
ANNfL9:Jy Actuarial Society of Hong Kong 香港精算学会
&D
"$N " actuarial valuation 精算师估值
}JXAG/<
actuary 精算师
8}3dwr;- ad referendum agreement 暂定协议；有待覆核的协定
_L mDF8Q( ad valorem duty 从价税；按值征税
`B{N3Kxbp ad valorem duty system 从价税制
bq/*99`` ad valorem fee 从价费
b{ |Ha3;w ad valorem tariff 从价关税
lE~5 b additional allowance 额外免税额
w(O/mUDX additional amount for unexpired risk 未过期风险的额外款额
ozZW7dv eU additional assessable profit 补加应评税利润
B w1ir additional assessment 补加评税
P N ,pEk| additional commitment 额外承担
A " t ~
) additional commitment vote 额外承担拨款
a"^0 ;a additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
5Z]z ul@+* additional dependent parent allowance 供养父母额外免税额
D2 o,K&V additional provision 额外拨款
^2L\Y2 additional stamp duty 附加印花税
%./ vh=5) additional tax 补加税罚款；补加税款
) -+u8# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
hnM?wn adjudged bankrupt 被裁定破产
xc.(-g[ adjudicated bankrupt 裁定破产人
(9hCO-r adjudication fee 裁定费；评定印花税额手续费；评估契据费
A`Vz5WB adjudication of bankruptcy 裁定破产；宣告破产
T8&
kxp adjudication of insolvency 裁定无力偿还债务
R[Q`2ggG adjusted actual 经调整的实数；调整后的实数
vT)( #0>z adjusted current assets 经调整的流动资产；调整后的流动资产
" 'us.t. adjusted figure 经调整的数字；调整后的数额
P?GHcq $\ adjusted liabilities 经调整的负债；调整后的负债
>p4# AfGF adjusted loss 经调整的亏损；调整后的亏损
j(4 BMk adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
x8i;u H\8 adjusted profit 经调整的利润；调整后的利润
P;o6rQf adjusted surplus 经调整的盈余额；调整后的盈余额
.L DK+c adjusted value 经调整的价值；调整后的价值
h2g|D(u) adjustment 调整；修订；理算〔保险〕
_-a Q.p ?T adjustment centre 调剂中心
m\>531& adjustment lag 调整过程的时间差距；调整时差
%n-: mSus adjustment mechanism 调整机制
ydo"H9NOS adjustment of loss 亏损调整
M{gtu'. adjustment process 调整过程；调整程序
FB {4& ; adjustment range 调整幅度
G8%Q$ administered exchange rate 受管制汇率
% Q:i6 ~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&WN#HI."] administration expenses 行政费用
x<#Z3Kla administration fee 手续费；行政费
?4%'6R administration in bankruptcy 破产管理
bF:]MB^VK administration order 遗产管理令
< rd7<@>5D administrator 管理人；遗产管理人
@!z9.o; administrator of the estate 遗产管理人
J(+I` admission of debt 债项承认书
g_?:G$1H admission of proof 接纳债权证明
Ws'OJ1 advance 放贷款项；垫付款项；预支款项；预付款项
tFLdBv!=:^ advance account 暂支帐目；预付款帐户
|:_WdU"Q] advance compensation 预付补偿金
]m} <0-0 advance from shareholder 股东垫款
44T>Yp09 advance pending reimbursement 预支以待日后付还
5~Vra@iab: advanced economy 先进经济体系
$
2'AY advancement 预付；预付财产
'`g #Zo advances warrant 垫款令
e%#(:L advancing 贷出
j)IXe 0dMC adverse balance 逆差
:A%|'HxH3 adverse exchange 逆汇
{=Y%=^! s advertisement addressed to shareholders 在报章刊登的致股东通告
LX{[9 advice for collection 托收通知书
KLpu7D5 (| advice of drawing 提款通知书；汇票通知书
)rJ{}U:S advice of payment 付款通知
X;JptF^ Advisory Committee [Securities and Futures Commission]
W =YFe<Q 谘询委员会〔证券及期货事务监察委员会〕
?c7 12a ? Advisory Committee on Diversification 经济多元化谘询委员会
D 3 m4:z affidavit 誓章；遗产申报誓章
]k~k6#),; affidavit of no receipt 述明无收款的誓章
rj zRZ affiliate 联号；联营公司；附属公司
bqEQP3t^ affiliated company 附属公司；联号；联营公司
t,$4J6 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
k.nq, affordability 负担能力
f\+MnZ4[Qj African Development Bank [AfDB] 非洲开发银行
HO ,z[ 6 after-acquired property 事后取得的财产
^CZ!rOSv after-hours dealing 市后交易
C?6 wI dp after-tax profit 税后盈利；税后利润；税后溢利
F9rx m agency agreement 代理协议
JR/:XYS+ agency expenses 代理机构的开支
((i%h^tGa; agency fee 代理费
(. ~#bl Agency Law 《代理法》
N)Fy#6 agent 代理人；承销人
: vN'eL|# agent of company 公司代理人
]`%}Q agent's fee 代理人费；经纪费
r\J"|{)e aggregate 总计；总数；总体数字
{+~}iF<% aggregate amount 总款额；总额
PCzC8~t aggregate assets and liabilities 总体资产与负债
7b7~D +b aggregate at constant price 按固定价格计算的总体数字
N"d
M+ aggregate demand 总需求
G gmv(! aggregate gross position 总持仓量
r}k2n s9 aggregate limit 总限额
:o$k( X7a aggregate of salaries tax 合计薪俸税
P]]re,&R aggregate performance 总体表现；总体业绩
!1
:%!7 aggregate supply 总体供应
-xg$qvK aggregate surplus 总盈余
K|Sh
aggregate total 整体总额
yVQ0;h aggregate value 总值；合计价值
S<do.{|p[ aggregated basis 合计基准
y[M<x5 aggregated net chargeable income 合计应课税入息实额
+ ]I7]
aggregation 合并计算；合计；总和
eUP.:(E aggregation of incomes of husband and wife 夫妇入息合并计算
zu8 aggregation of property 财产的总和
N!R>L{H> agio 差价；贴水
\;&WF1d`ac 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》
1?:/8l%V Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
T,z 7U2O 《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》
uE {r09^q\ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
s~N WJ*i 《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》
m-V_J` 9" Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
[n%=2*1p 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)b^yAzL? agreement for a settlement 授产协议
quXL'g agreement for assignment 转让协议
;2Aqztp agreement for sale 售卖协议；买卖协议
)anprhc agreement for sale and purchase 买卖协议
?` ?HqR0 agreement for the payment of interest 支付利息协议
3d<Z## `{4 agreement for the repayment of money 还款协议
}N @8zB~X agreement of reinsurance 再保险协议
%UGXgYDz Agricultural Bank of China 中国农业银行
yU ?TdM\ air passenger departure tax 飞机乘客离境税
.%~m|t+Rt Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
?@n,
9! airport tax 机场税
Ife/:v alcohol duty 酒精税
h = <x%sie alienation 让与；让渡；转让
MaMP7O|W alimony 生活费；赡养费
>;wh0dBe All Ordinaries Index [AOI] 所有普通股指数
eK8y'VY all risks 全险；综合险
~`Uil= All Sales Record for Stock Market 《股票市场成交报告》
V{qpha4'P Allied Capital Resources Limited 新联财务有限公司
~m`j=ot all-items index [Consumer Price Index] 总指数〔消费物价指数〕
Fa ]|Y allocation letter 拨款信件
MS7rD%(,' allocation of fund 分配款项；预留款项
tfz"9PV80 allocation of profit 利润分配；溢利分配
%s&"gWi allocation warrant 拨款令
:'6vIPN5 allotment 分配；配股
OSu/ !Iv\ allotment notice 股份配售通知；配股通知
>`E
(K X allotment of shares 股份分配
g
\;,NW^ allowable 可获宽免；免税的
~<.%sVwE allowable business loss 可扣除的营业亏损
lE=&hba allowable expenses 可扣税的支出
(T65pP_P 7 allowance 免税额；津贴；备抵；准备金
Zb&5)&'X allowance for debts 债项的免税额
7T69tQZ< allowance for depreciation by wear and tear 耗损折旧免税额
jNbU{Z%r allowance for funeral expenses 殡殓费的免税额
BV"l;&F[ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
0bz':M#k & allowance for repairs and outgoings 修葺及支出方面的免税额
'QOV! D allowance to debtor 给债务人的津贴
;{j@ia alteration of capital 资本更改
As>-9 p>v alternate trustee 候补受托人
^1w<wB\B amalgamation 合并
{ POfT
m} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^ }k qAm r ambit of charges 征税范围；收费范围
-`cNRd0n amended valuation 经修订的估值
q.:j
yj6 American Commodities Exchange 美国商品交易所
<lN=< 9 American Express Bank Limited 美国运通银行
=v !'? American Stock Exchange 美国证券交易所
P[K42 mm amortization 摊销
N"[r_! amount due from banks 存放银行同业的款项
k *ZYT6Z? amount due from banks abroad 存放海外银行同业的款项
p!/ *(TT amount due from holding companies 控股公司欠款
oAt{ #v amount due from local banks 存放本港银行同业的款项
BbG=vy8'l amount due to banks 银行同业的存款
Ue&I]/?; $ amount due to banks abroad 海外银行同业的存款
cv7.=*Kb; amount due to holding companies 控股公司存款
%) /Bl.{}< amount due to local banks 本港银行同业的存款
BK 9 +fO amount due to outport banks 外埠银行同业的存款
} $oZZKS amount for note issue 发行纸币的款额
R<Uu(-O- amount of bond 担保契据的款额
p?,T%G+gqO amount of consideration 代价款额
0RF<:9@x2 amount of contribution 供款数额
s*tzU.E ( amount of indebtedness 负债款额
WNp-V02l amount of principal of the loan 贷款本金额
F7&Oc)f"B amount of rates chargeable 应征差饷数额
7 Um3m yXU amount of share capital 股本额
2>F `H7W amount of sums assured 承保款额
4"et4Y7 amount of variation 变动幅度
3e?a$ ~9 amount of vote 拨款数额
f^[u70c82 amount payable 应付款额
um=qT)/D amount receivable 应收款额
*?R<gWCF Amsterdam Stock Exchange 阿姆斯特丹证券交易所
55V&[> |K5 analysis 分析
w9,w?%F ancillary risk 附属风险
YPmgR]=6 annual account 周年帐目；周年帐目报表；年度决算；年结
`{+aJ0<S annual accounting date 年结日期
"%dok @v annual allowance 每年免税额；年积金；年度津贴；年津
%Hpz ^<` annual balance 年度余额
u;/<uV3 annual disposable income 每年可动用收入
4*?JU
v annual estimates 周年预算
+`+r \*C5 annual fee 年费
5^ e|802 annual general meeting 周年大会
JU!v VA_ annual growth rate 年增率；每年增长率
Lb0B m R%0 annual long-term supplement 长期个案每年补助金
pVC ; ''E annual pensionable emolument 可供计算退休金的年薪
(R^C a7F annual report 年报
^cI 0 d,3= Annual Report on the Consumer Price Index 《消费物价指数年报》
tS
sDW!!M annual return 周年报表；周年申报表；每年报税表格
[' cq Annual Return Rules 《周年报表规则》
2|}KBny annual review of consumer prices 每年消费物价回顾
='vkd=`Si annual roll-forward basis 逐年延展方式
t 4FaU7 annual salary 年薪
89l{h8R annual statement 年度报表；年度决算表
$&to( Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
-n]E\" annuitant 年金受益人
(6~~e$j annuity 年金
S1E=E VG annuity contract 年金合约
}NF7"tOL annuity on human life 人寿年金
dH +oV` antecedent debt 先前的债项
vj + S ante-dated cheque 倒填日期支票
H<C+ rAIb anticipated expenditure 预期开支
'/ GZ,~q anticipated net profit 预期纯利
Bw*6X` 'Q anticipated revenue 预期收入
-: 8[ anti-inflation measure 反通货膨胀措施
tjt#2i8 / anti-inflationary stance 反通货膨胀立场
. J.|
S4D apparent deficit 表面赤字
L7 g4' apparent financial solvency 表面偿债能力
Cl'3I%$8K apparent partner 表面合伙人
% #-'|~ application for personal assessment 个人入息课税申请书
="AJ &BqHd application of fund 资金应用
WoX,F1 o application to release as liquidator and to destruct the books of accounts and documents
mFeoeI,Jv 申请免除清盘人职务及毁灭帐簿与文件
sA[eKQjaD appointed actuary 委任精算师
$ZfoJR]% appointed auditor 委任核数师；委任审计师
N
Uq'96 {Y appointed trustee 委任的受托人
g@B,0JRh appointer 委任人
s5D<c'- apportioned pro rata 按比例分摊
8[mj*^P apportionment 分配；分摊
E|5lm Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
H/BU2s a apportionment formula 分摊方程式
< o.?T *Q9 apportionment of estate duty 遗产税的分摊
mZb[Fi appraisal 估价；评估
&~a/Upz0]_ appreciable growth 可观增长
)1 =|\ appreciable impact 显着影响
z9IJ%= R appreciable increase 可观增长
I iRII)
appreciation 增值；升值
8
!+eq5S3 appreciation against other currencies 相对其他货币升值
Fmux#}Z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
# + 6t| appreciation tax 增值税
_
ZC[h~ 9H appropriation 拨款；拨用；拨付
Nw|m"VLb appropriation account 拨款帐目
}~3 %KHT Appropriation Bill 拨款法案
Ss
c3 uo 0 appropriation-in-aid system 补助拨款办法
^VAvQ(b!:i approved assets 核准资产
[Csv/ approved basket stock 认可一篮子证券
bRb+3au_x
approved budget 核准预算
.*+KQ A8 approved charitable donation 认可慈善捐款
Vs~!\<? approved charitable institution 认可慈善机构
^lCQHz approved currency 核准货币；认可货币
E2a00i/9Y approved estimates 核准预算
TUaW' approved estimates of expenditure 核准开支预算
]@D#<[5\ approved overseas insurer 核准海外保险人
%Z#s9QC approved overseas trust company 核准海外信托公司
[esR!}) approved pooled investment fund 核准汇集投资基金
}c o*%F{ 1 approved provident fund scheme 认可公积金计划
RN0=jo!58 approved provision 核准拨款
Z<,$Xv L approved redeemable share 核准可赎回股份
<#r/4a "V approved regional stock 认可地区性证券
[V-OYjPAx approved retirement scheme 认可退休金计划
{zf)im[. approved subordinated loan 核准附属贷款
t/4&=]n\u arbitrage 套戥；套汇；套利
")cJA f arbitrageur 套戥者；套汇者
#mDeA >b arbitrary amount 临时款项
c ii]-%J}c arrangement 措施；安排；协定
M
XX:i arrears 欠款
klKd ! arrears of pay 欠付薪酬
u{_jweZ arrears of revenue 逾期未收税款；逾期未收的帐项
9gLUM$Kd articles of association 组织章程；组织细则；组织章程细则
|VPJaiC~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
vS$_H<;P ascertainment of profit 确定利润
Mx<? c "Asia Clear" “亚洲结算系统”
P b(XR+ Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ue;o:>G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
bim
82<F Asian Development Fund [ADF] 亚洲发展基金
=]auP{AlE Asian dollar bond 亚洲美元债券
= /b WS,= Asian dollar market 亚洲美元市场
g;Lk 'Ky6 Asian dollar rate 亚洲美元利率
j$z<wR7j0 Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
'.mHx#?7 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
0;bi*2U asked price 沽盘；喊价；索价；卖方报价
1sT%g}w@| assessable income 应评税入息
foOwJ }JU assessable loss 应评税亏损
x/pM.NZF1 assessable profit 应评税利润
}bg_?o;X} assessable value 应评税值
#cRw0bn: assessed profit 估定利润
7oK7f=*Q assessed value 经评估价值
:+m8~n$/ assessment 评税；评定；估价；评税单
B?G!~lQ )o assessment number 评税编号；估价编号
nb GB84 assessment of additional tax 补加税评税
#`>46T assessment of performance 业绩评估；实绩评价
#s-^4znv9 Assessor 评税主任
dD Zds
k+! asset price bubbles 资产价格泡沫
HaUfTQ8 asset-backed securities 具资产保证的证券
69o,T`B assets accretion 资产增值
~baVS-v assets and liabilities 资产与负债
mimJ_=]DC assets betterment statement 资产递增表；资产改进表
0xe!tA assets lending 实物放款；有抵押贷款
tL;!!vg#V assets of the company passing on the death 死者去世时转移的公司资产
LXm5f; assets pledged as security for liabilities 用作负债抵押的资产
d\R]> assets portfolio 资产投资组合
fW,, @2P assets price 资产价格
*+-L`b{SX assets quality 资产质素
TC=djC4$/ assets realization 资产变现
NPL(5 @ assets refinancing arrangement 资产再集资安排
+@QN)ZwVy assets securitization 资产证券化
*/|Vyp- assets situated outside Hong Kong 在香港以外地方的资产
(|F } B assets stripping 削减资产；拆卖资产
c)HHc0KD assets value 资产值
9b/7~w . assignee 承让人
)tRqt9Th* assignment 转让；转让书；转让契
z/,qQVv=}4 assignment of interest 权益转让
1ud+~y$K assignment of letters patent and trade mark 专利证书及商标转让
NiCH $+c\ assignment of property 物业转让；物业转让书
7I,/uv? assignment right 转让权
L6xLD X7y assignor 转让人
; m;a"j5 associate 有联系的人；有关连人士；相联者；合伙人；联系人
Oh\ +cvbG Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
:a 5#yh associate member 附属会员
G9/5KW}- associated body corporate 相联法人团体
/-.i=o]b associated company 相联公司；联属公司
&@c?5Ie5 associated corporation 相联法团
vt v^l 3 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
JVoW*uA 公认会计师公会〔英国〕
$E_9AaX Association of Futures Exchange Brokers 香港期货经纪协会
}[ [ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
vu&%e\gM association of underwriters 承保人组织
Zj*kHjn" assumption of control 接管
L+c7.l.yT assurance 担保；保险；转易；转易书
&!y7PW HJ assurance of interest 权益的转易
:< )"G& at 19XX price 按一九ＸＸ年价格计算
q ]-CTx$ at a discount 按赔价计算；按贴水价格计算；打折扣
j#C1+Us at a premium 按溢价计算；按升水价格计算
b&y"[1` at call 通知付款；按通知
DRBRs-D at constant market price 按固定市价计算
+0,{gDd+
at constant price 按固定价格计算
u]B15mT? at cost 按成本计算
$yl Q \Y' at current market price 按当时市价计算；按现时市价计算
\G3 P[E[ at current price 按当时价格计算；按现时价格计算
j=%^CRum at factor cost 按要素成本计算；按生产要素成本计算
hU}!:6G%[P at money-of-the-day price 按付款当日价格计算
98%M`WY at or better 按指定或较佳价位〔买卖指令〕
b; N[_2 at par 按面值计算；平价
tj:Q]]\M at sight 见票即付
_:: q
S! at the close 按收市盘
rc*iL at the opening 按开市盘
1|?8g2Vf attestation 见证；见证条款
h "7: &=e at-the-money option 平价期权
PJ=N.x f} attorney 受权人；受托代表人
N(%%bHi#V attornment 新拥有人承认书
ii.L]#3y attributable profit 可归属利润
hr T_0 FZV attributable share value 可归属股份价值
M*r/TT Auckland Stock Exchange 奥克兰证券交易所
GJUorj& auction 拍卖
!s>AVV$;0 auctioneer 拍卖商
oBA]qI audit 审计；核数
H O^3v34ZO Audit Commission 审计署
~ {#$`o= Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
>t[beRcR6 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
C+*qU audit review 帐目审查
U 5 `h Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
6z/ ct|n audited account 审计帐目；经审计的帐目
%{f a
. >6 audited annual account 经审计的周年帐目
G2bZl%
,D audited balance sheet 经审计的资产负债表
+>em
!~3 auditor 核数师；核数主任；审计师
hnQDm$k auditor's certificate 核数师证明书；审计师证明书
i/&?e+ i auditor's report 核数师报告；审计师报告
B@:c 8}2. Aussie bond 澳元债券
+0w~Skd, austerity budget 紧缩预算
a?zn>tx Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
>q'xW=Y
j\ Australia All Ordinaries Index 澳洲所有普通股票指数
NZJ:@J=- Australian Dollar [AUD] 澳元
jm-J_o;}z6 Australian Options Market 澳大利亚期权市场
QF P 3S( Australian Securities Commission 澳洲证券事务监察委员会
c]#+W@ $ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
;g3z?Uz) Australian Stock Exchange 澳大利亚证券交易所
d},IQ,Az:Z Austrian Schilling [ATS] 奥地利先令
lZY0A#
authentication 认证；鉴证
AoaRlk-# authority to purchase 委托购买证；委购书
J3]!<v= authorization 认可；核准；授权；授权书
V~Zi #o authorization by direction 指示授权
qk;vn}auD] authorization by instruction 指令授权
ho1Mo authorization by warrant 令状授权
vhw"Nl authorization of unit trust 单位信托的认可
Z~g I ) authorized agent 指定代理人
o -< 5< authorized capital 法定资本
61Z#;2] authorized clerk 出市员
Qy) +YhE authorized dealer 认可交易商
X q3n7d. authorized financial institution 认可财务机构
U4D Q+g(A authorized fund 认可基金
0W asE1t| authorized fund house 获授权的基金公司；认可基金公司
[-Zp[ authorized institution 认可机构
]Qo.X~] authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
nkKiYr authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
56;(mbW authorized insurer 获授权保险人；获认可承保人
)'<B\P/ authorized investment 特准投资项目
>^1|Mg/!> authorized person 获授权人
hSxlj7Eo^T authorized representative 获授权代表
R W= <EF& authorized share capital 法定股本
6GxQ< automated quotation system 自动报价系统
y$n7'W6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[m9Pt]j@
自动交易系统〔香港期货交易所有限公司〕
]L'FYOfrpx automatic adjustment mechanism 自动调整机制
U({2 0 automatic adjustment system 自动调整系统
hEO#uA R^Z Automatic Clearing House 自动票据交换所
4H7
3a5f automatic exchange rates accumulation system 自动化汇率累集系统
9;Z 2.P"w Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
63s<U/N automatic teller machine [ATM] 自动柜员机
+N161vo7 autopay 自动转帐
?[$=5? available assets 可用资产
BrW1:2w
>\ available fiscal reserve 现存财政储备
;2o+|U @ available profit 可用利润
|4UU`J9M Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
'}3m(' u average 平均；平均数；海损
T6X%.tR>` average basic salary 平均基本薪金
s m42 average consumer expenditure 平均消费开支；一般消费开支
sU
{' average cost 平均成本
%5N;SRtv average cost of land production 增辟土地平均成本
@Wppi Z$ average daily turnover 平均每日成交额
R&z) average daily wage rate 平均每日工资率
;z6 Gk&? average expenditure pattern 平均开支模式
JvA6 kw, average growth rate 平均增长率
omxBd#;F$ average net fixed assets 固定资产平均净值
T&?0 hSYt average of relatives 相对价格平均数
z|Z<S+=f average price 平均价格
&cjE+ average propensity to consume 平均消费倾向；一般消费倾向
=)56]ki} average propensity to save 平均储蓄倾向；一般储蓄倾向
s UaUZO2V average rate 平均率
-29 Sw average revenue 平均收入；平均收益
o8 A]vaa average stock 平均库存；平均存货
-qki^!Y? average yearly rent 平均年租
|E\0Rv{H3 avoidance of double taxation 避免双重课税
aZ$$a+ avoidance of tax 避税
