A:
>YPC &@9
A share Ａ股；甲类股份
% j],6wW5J abatement of tax 减税；减扣免税额
L%,tc~)A ABN AMRO Bank N.V. 荷兰银行
$+` YP above-the-line expenditure 线上项目支出；经常预算支出
RhM]OJd' above-the-line receipt 线上项目收入；经常预算收入
!mFx= + ABSA Asia Limited 南非联合亚洲有限公司
|1d;0*HIgX absolute change 绝对数值变更
v ?b9TE absolute expenditure 实际开支
hQ!sl O absolute guideline figure 绝对准则数字
~R SOUrR absolute interest 绝对权益
lWj|7 absolute order of discharge 绝对破产解除令
K9v@L6pY= absolute profit margin 绝对利润幅度
hX#s3)87 absolute value 实值；绝对值
-!E ))|A absolutely vested interest 绝对既得权益
g?V>+oMx absorbed cost 已吸收成本；已分摊成本
}]w/`TF absorption 吸收；分摊；合并
r 3X|*/ absorption rate 吸收率；摊配率；分摊率
>*ey 7g ACB Finance Limited 亚洲商业财务有限公司
w,L P M+ acceptable form of reciprocity 合理的互惠条件
:+;AXnDM~ acceptable rate 适当利率；适当汇率
l?CUd7P(a acceptance agreement 承兑协议
b>|3?G acceptance for honour 参加承兑
e(/~;"r{ acceptor 承兑人；接受人；受票人
}V.Wp6"S acceptor for honour 参加承兑人
ZA@Q P1 accident insurance 意外保险
b& .j>= Accident Insurance Association of Hong Kong 香港意外保险公会
!a&@y#x accident insurance scheme 意外保险计划
V|.3Z\( accident year basis 意外年度基准
5>.)7D% accommodation 通融；贷款
[uxhdR`T accommodation bill 通融票据；空头票据
wT?.Mte accommodation party 汇票代发人
ODn 6%fp% account balance 帐户余额；帐户结余
I(fq4$ account book 帐簿
zNT ~-
account collected in advance 预收款项
M7"I]$|\ account current book 往来帐簿
a`5ODW+ account of after-acquired property 事后取得的财产报告
[u[`!L= account of defaulter 拖欠帐目
f$a%&X6"- account payable 应付帐款
k)D:lpxv account payee only [A/C payee only] 只可转帐；存入收款人帐户
q1j<p)( account receivable 应收帐款
/ 1- account receivable report 应收帐款报表
jbQ2 G|:Q account statement 结单；帐单；会计财务报表
fu |N{$h%X account title 帐户名称；会计科目
@MIBW)P< accountant's report 会计师报告
jRN*W2]V Accountant's Report Rules 会计师报告规则
0ra VC=[ accounting and auditing procedure 会计与审计程序；会计与核数程序
]_NN,m> z Accounting Arrangements 《会计安排》
A:Z$i5%' accounting basis 会计基础
3ThCY` accounting by Official Receiver 破产管理署署长呈交的帐目
7
}`c:u~j Accounting Circular 《会计通告》
qJ QE|VM& accounting class 会计类别
[Af&K22M(X accounting date 记帐日期；会计结算日期
&wR dUIc accounting for money 款项核算
$ "[1yQ<p Accounting Officer 会计主任
P +pL2 BA accounting period 会计报告期；会计期
mIVnc`3s accounting policy 会计政策；会计方针
P<b.;Oz__- accounting practice 会计惯例
)'8DK$. accounting principle 会计准则
|fdr\t#'~ accounting record 会计记录
fII; t-(x accounting report 会计报告
=E Cw' Accounting Services Branch [Treasury] 会计事务部〔库务署〕
`6V-a_8;[ Accounting Society of China 中国会计学会
) |`eCzCB accounting statement 会计报表
m7X&"0X accounting system 会计制度；会计系统
j:D@X =| accounting transaction 会计事项；帐务交易
QC.W R'. accounting treatment 会计处理
IVD1 mk accounting year 会计年度
Q!/<= 95E accretion 增值；添加
xlVQ[Mt accrual 应计项目；应累算数目
gwk$|aT@ accrual basis 应计制；权责发生制
ia15r\4j) accrual basis accounting 应计制会计；权责发生制会计
<{ @? c accrue 应累算；应计
)@.bkzW accrued benefit 应累算利益
g|*2O}< accrued charges 应计费用
/0QGU4= accrued cumulative preference share dividend 应累算的累积优先股股息
<)y44x|S' accrued expenses 应累算费用
(g, lDU[= accrued interest payable 应付利息；应计未付利息
f!;i$Oif accrued interest receivable 应收利息；应计未收利息
BQWEC,*N accrued right 累算权益
!}wJ+R ^2 accruing profit 应累算的利润
&T?>Kx accumulated fiscal reserve 累积财政储备
HM%n`1ZU accumulated profit 累积利润；滚存溢利
P_+S;(QQ~d accumulated reserve 累积储备
>B$ZKE accumulation of surplus income 累积收益盈余
A+% oE acquired assets 既得资产
F\ !;}z acquisition 收购；购置；取得
D+{h@^C9Z acquisition cost 购置成本
?&Si P-G acquisition expenses 购置费用
0gPz|v>z acquisition of 100% interest 收购全部股权
($*bwqp]} acquisition of control 取得控制权
T[M?:~ acquisition of fixed assets 购置固定资产
nt\6o?W acquisition of shell “买壳”
Se Aokz> acquisition price 收购价
uEQH6~\{Nl act of God 天灾
Tz .! acting partner 执事合伙人
$Tu %dE(OF active market 买卖活跃的市场；交投畅旺的市场；旺市
wVk2Fr( active partner 积极参与的合伙人
,I q+ v active trading 交投活跃
:$d3}TjsA+ actual circulation 实际流通
R`ajll1 actual cost 实际成本
TF 6_4t6 actual expenditure 实际开支；实际支出
H n o@ actual income 实际入息；实际收入；实际收益
N'R^S98 x actual market 现货市场
yA*~ O$~Y actual price 现货价；实际价格
2|F.J G^ actual profit 实际利润
dT8m$}h9 actual quotation 实盘；实际价位；实际报价
VVeO>j d actual year basis 按实际年度计算
X5U. 8qI3 actuals 实货
L>$yslH; b actuarial investigation 精算调查
(8o~ XL actuarial principle 精算原则
B 1m @ actuarial report 精算师报告
FT73P0!8. Actuarial Society of Hong Kong 香港精算学会
i_ws*7B< actuarial valuation 精算师估值
z<c^<hE:l actuary 精算师
V1Dwh @iS ad referendum agreement 暂定协议；有待覆核的协定
(:E_m|00; ad valorem duty 从价税；按值征税
y
%Get ad valorem duty system 从价税制
x P{L%. ad valorem fee 从价费
XG
]yfux` ad valorem tariff 从价关税
ju8tNL,J additional allowance 额外免税额
$K^"a additional amount for unexpired risk 未过期风险的额外款额
Z@&_ T3M additional assessable profit 补加应评税利润
+B^ / =3P additional assessment 补加评税
aB<~T[H%h additional commitment 额外承担
B, nCx=\S additional commitment vote 额外承担拨款
x3>K{ additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
CF9a~^ +% additional dependent parent allowance 供养父母额外免税额
b!SGQv(^M additional provision 额外拨款
T8>:@EL-k additional stamp duty 附加印花税
|$Dt6{h additional tax 补加税罚款；补加税款
:FwXoJc_+5 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
/Ik_U?$* adjudged bankrupt 被裁定破产
6PT ,m adjudicated bankrupt 裁定破产人
`kIzT!HX adjudication fee 裁定费；评定印花税额手续费；评估契据费
G_z JuE$V adjudication of bankruptcy 裁定破产；宣告破产
o!L1Qrh adjudication of insolvency 裁定无力偿还债务
`;WiTE)&) adjusted actual 经调整的实数；调整后的实数
Zoj.F adjusted current assets 经调整的流动资产；调整后的流动资产
:gDIGBK, adjusted figure 经调整的数字；调整后的数额
E-_)w adjusted liabilities 经调整的负债；调整后的负债
'{XDh K adjusted loss 经调整的亏损；调整后的亏损
:k8>)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
*MW)APw= adjusted profit 经调整的利润；调整后的利润
UBuk-tq adjusted surplus 经调整的盈余额；调整后的盈余额
,WA 7Kp9 adjusted value 经调整的价值；调整后的价值
UTKS<.q adjustment 调整；修订；理算〔保险〕
is?`tre\P adjustment centre 调剂中心
: s+AIo6 adjustment lag 调整过程的时间差距；调整时差
rxC EOG adjustment mechanism 调整机制
jV8mn{< adjustment of loss 亏损调整
@gENv~m<OI adjustment process 调整过程；调整程序
q7mqzMDk adjustment range 调整幅度
& S_gNa administered exchange rate 受管制汇率
ZH/ ^``[. Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
{"!V&} administration expenses 行政费用
+l@H[r;$ administration fee 手续费；行政费
3 8pw administration in bankruptcy 破产管理
m9Gyjr'L administration order 遗产管理令
so W. administrator 管理人；遗产管理人
7&X U]I administrator of the estate 遗产管理人
%!%3jo0t admission of debt 债项承认书
?{%P9I admission of proof 接纳债权证明
meu\j g advance 放贷款项；垫付款项；预支款项；预付款项
5tHv'@ advance account 暂支帐目；预付款帐户
OP]=MZP| advance compensation 预付补偿金
fJLlz$H advance from shareholder 股东垫款
(~xFd^W9o advance pending reimbursement 预支以待日后付还
&>0= v advanced economy 先进经济体系
Tk $rwTCl advancement 预付；预付财产
!I]fNTv< advances warrant 垫款令
N}nU\e6 Y advancing 贷出
f'F:U^ adverse balance 逆差
5p"n g8nR adverse exchange 逆汇
#9O
*@ advertisement addressed to shareholders 在报章刊登的致股东通告
u$[
'}z0: advice for collection 托收通知书
hJ.XG<?]$ advice of drawing 提款通知书；汇票通知书
0vmMNF advice of payment 付款通知
>4}+\ Q`S Advisory Committee [Securities and Futures Commission]
Bk a\0+ 谘询委员会〔证券及期货事务监察委员会〕
_X;^'mqf ~ Advisory Committee on Diversification 经济多元化谘询委员会
)`F ? {Sg affidavit 誓章；遗产申报誓章
#Bj{
4OeV affidavit of no receipt 述明无收款的誓章
LdR}v%EH affiliate 联号；联营公司；附属公司
S mo^/K`f9 affiliated company 附属公司；联号；联营公司
[%;LZZgl affirmation [estate duty] 非宗教式宣誓〔遗产税〕
?VEJk,/k affordability 负担能力
l*uNi47| African Development Bank [AfDB] 非洲开发银行
qd~)Ya1 after-acquired property 事后取得的财产
NZ 9=hI;iM after-hours dealing 市后交易
'@2pOq after-tax profit 税后盈利；税后利润；税后溢利
uljd)kLy4O agency agreement 代理协议
H&E c *MT agency expenses 代理机构的开支
l -_voOP agency fee 代理费
| ctGxS9 Agency Law 《代理法》
LD: w
wH agent 代理人；承销人
S0/@y'q3en agent of company 公司代理人
]kbmb O?M agent's fee 代理人费；经纪费
l*HONl&j aggregate 总计；总数；总体数字
&|iFhf[o aggregate amount 总款额；总额
{5 -4^|! aggregate assets and liabilities 总体资产与负债
K8Gc5#OF aggregate at constant price 按固定价格计算的总体数字
|@]J*Kh aggregate demand 总需求
ye KzI~ aggregate gross position 总持仓量
Un^QNd> aggregate limit 总限额
!jMa%;/ aggregate of salaries tax 合计薪俸税
8HX(1nNj} aggregate performance 总体表现；总体业绩
)+wBS3BC aggregate supply 总体供应
[|d:QF x aggregate surplus 总盈余
wblEx/FqE^ aggregate total 整体总额
LkMh S0?(T aggregate value 总值；合计价值
gsI"G aggregated basis 合计基准
eJilSFp1 aggregated net chargeable income 合计应课税入息实额
5g&.P\c{ aggregation 合并计算；合计；总和
PP/M-Jql) aggregation of incomes of husband and wife 夫妇入息合并计算
r^ S 4 I& aggregation of property 财产的总和
WG NuB9R agio 差价；贴水
E:4`x_ ~qQ 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》
uTA
/E9OY Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
~l}rYi>g% 《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》
yY4*/w7*j4 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
lDe9(5|)Q 《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》
tq}sXt Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
(
Z\OqG 《香港政府和大韩民国政府关于相互促进和保护投资协定》
5,I'6$J
agreement for a settlement 授产协议
'Z+w\0}@ agreement for assignment 转让协议
5(1Zj`>' agreement for sale 售卖协议；买卖协议
Ul^/Dh agreement for sale and purchase 买卖协议
'I( $IM agreement for the payment of interest 支付利息协议
vvv~n ]S6 agreement for the repayment of money 还款协议
uaNJTob agreement of reinsurance 再保险协议
%'"#X?jk1 Agricultural Bank of China 中国农业银行
+ Q
If7= air passenger departure tax 飞机乘客离境税
LH"MJWO J Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
l ?NRQTG airport tax 机场税
7S7gU\qOj alcohol duty 酒精税
/S$p_7N alienation 让与；让渡；转让
<(6@l@J|6 alimony 生活费；赡养费
bWt>tEnf All Ordinaries Index [AOI] 所有普通股指数
vI{JBWE,S all risks 全险；综合险
W tnZF]1:u All Sales Record for Stock Market 《股票市场成交报告》
*;Dd:D9 Allied Capital Resources Limited 新联财务有限公司
1s-k =3) all-items index [Consumer Price Index] 总指数〔消费物价指数〕
x6* {@J&5* allocation letter 拨款信件
i Ui{)xa2 allocation of fund 分配款项；预留款项
I$\dT 1m$ allocation of profit 利润分配；溢利分配
? Bq"9*q allocation warrant 拨款令
:7D &=n ) allotment 分配；配股
jRm:9`.Q allotment notice 股份配售通知；配股通知
L^KGY<hp4 allotment of shares 股份分配
O}MY:6Pe allowable 可获宽免；免税的
_Hl[Fit<j1 allowable business loss 可扣除的营业亏损
Jn +[:s. allowable expenses 可扣税的支出
^ox^gw) allowance 免税额；津贴；备抵；准备金
q5 I2dNE allowance for debts 债项的免税额
1B+MCt4 allowance for depreciation by wear and tear 耗损折旧免税额
Zd1+ZH allowance for funeral expenses 殡殓费的免税额
/[ Vaf R! allowance for inflation 为通货膨胀而预留的款项；通胀准备金
!
o:m*: allowance for repairs and outgoings 修葺及支出方面的免税额
M-K<w(,X allowance to debtor 给债务人的津贴
'C1=(PE%` alteration of capital 资本更改
=<_xUh. alternate trustee 候补受托人
Ra '0 ^4t amalgamation 合并
K0@2>nR ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
eQx9 Vnb ambit of charges 征税范围；收费范围
@(JcM= amended valuation 经修订的估值
iH#~eg American Commodities Exchange 美国商品交易所
VFT
G3,kI American Express Bank Limited 美国运通银行
Vpt)?];P American Stock Exchange 美国证券交易所
R<Ojaj=V amortization 摊销
H;k;%Zg; amount due from banks 存放银行同业的款项
;/N[tO?Q amount due from banks abroad 存放海外银行同业的款项
<t,uj.9_ amount due from holding companies 控股公司欠款
?t 'ZX~k amount due from local banks 存放本港银行同业的款项
3q R@$pm amount due to banks 银行同业的存款
MxuwEV|^ amount due to banks abroad 海外银行同业的存款
XASoS5 amount due to holding companies 控股公司存款
lJi'%bOi amount due to local banks 本港银行同业的存款
ME[Wg\ amount due to outport banks 外埠银行同业的存款
-9~kp'_a amount for note issue 发行纸币的款额
L5(rP\B amount of bond 担保契据的款额
%RL\t5 TV amount of consideration 代价款额
Nm- -h$G amount of contribution 供款数额
_J 6|ju\ amount of indebtedness 负债款额
) UI$ s" amount of principal of the loan 贷款本金额
xgrk>Fb|R amount of rates chargeable 应征差饷数额
ZD6rD (l9 amount of share capital 股本额
}Y(Q7l amount of sums assured 承保款额
N6c']!aM@ amount of variation 变动幅度
Nv,[E+a2 amount of vote 拨款数额
:4}?%3&; amount payable 应付款额
4;M amount receivable 应收款额
?1xBhKq Amsterdam Stock Exchange 阿姆斯特丹证券交易所
3P6pQm'.f analysis 分析
F
71 ancillary risk 附属风险
U# ueG annual account 周年帐目；周年帐目报表；年度决算；年结
o{4ya jt annual accounting date 年结日期
tE]g*]o annual allowance 每年免税额；年积金；年度津贴；年津
,ZJI]Q =! annual balance 年度余额
COOazXtW annual disposable income 每年可动用收入
)F0 _V
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'X_iiR8n@p annual fee 年费
@z EEX9U annual general meeting 周年大会
DdJxb{y7 annual growth rate 年增率；每年增长率
z_*] joL annual long-term supplement 长期个案每年补助金
?;0=>3p*0 annual pensionable emolument 可供计算退休金的年薪
g:q+.6va" annual report 年报
n>Y3hY Annual Report on the Consumer Price Index 《消费物价指数年报》
|b;}'
* annual return 周年报表；周年申报表；每年报税表格
Q
nDy mVF Annual Return Rules 《周年报表规则》
HW|c -\tS annual review of consumer prices 每年消费物价回顾
!aeL*`; annual roll-forward basis 逐年延展方式
UG s
<< annual salary 年薪
I.fV_
H^ annual statement 年度报表；年度决算表
ibl^A= 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
RecA?-0 annuitant 年金受益人
O4@Ki4f3A% annuity 年金
- D lKFN annuity contract 年金合约
NS#qein~i annuity on human life 人寿年金
oIt.Pc~;'# antecedent debt 先前的债项
zG[fPD ante-dated cheque 倒填日期支票
K)]7e?:Wu anticipated expenditure 预期开支
S6 $S%$ anticipated net profit 预期纯利
y+(<Is0w anticipated revenue 预期收入
r[eZV" anti-inflation measure 反通货膨胀措施
k*-_CO-h anti-inflationary stance 反通货膨胀立场
8d-; ;V apparent deficit 表面赤字
25l6@7q. apparent financial solvency 表面偿债能力
+>.plvZhu apparent partner 表面合伙人
G#HbiVH9 application for personal assessment 个人入息课税申请书
H.7gSB 1 application of fund 资金应用
?Gp~i ] application to release as liquidator and to destruct the books of accounts and documents
L 4zSro:Si 申请免除清盘人职务及毁灭帐簿与文件
ld M [ 8 appointed actuary 委任精算师
3Ym5SrKK appointed auditor 委任核数师；委任审计师
w^ui%9
&6H appointed trustee 委任的受托人
K- )*S\<} appointer 委任人
5hB&]6n apportioned pro rata 按比例分摊
~{n_r KYV apportionment 分配；分摊
%+w>`k3(N Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
req=w; E: apportionment formula 分摊方程式
:)c > 5 apportionment of estate duty 遗产税的分摊
YdV5\! appraisal 估价；评估
j^1T3 + appreciable growth 可观增长
tRS^|?? appreciable impact 显着影响
Ve2z= 6( appreciable increase 可观增长
$9y]>R appreciation 增值；升值
k1L GT& appreciation against other currencies 相对其他货币升值
}Tu_?b`RUm appreciation of the exchange value of Hong Kong dollar 港元汇值上升
nqBZp N ^ appreciation tax 增值税
bFVz ; appropriation 拨款；拨用；拨付
-]Z!_[MlDF appropriation account 拨款帐目
vROl}s; Appropriation Bill 拨款法案
8doT`rI1 appropriation-in-aid system 补助拨款办法
UX41/# 4 approved assets 核准资产
6[69|& approved basket stock 认可一篮子证券
~1S7\e7{ approved budget 核准预算
itm;, Sbg approved charitable donation 认可慈善捐款
`kwyF27v] approved charitable institution 认可慈善机构
*na7/ysT< approved currency 核准货币；认可货币
E,xCfS) approved estimates 核准预算
nOkX: 5 approved estimates of expenditure 核准开支预算
zr&K0a{hc approved overseas insurer 核准海外保险人
]b'K
BAMy approved overseas trust company 核准海外信托公司
iEr|?, approved pooled investment fund 核准汇集投资基金
7_S+/2}U* approved provident fund scheme 认可公积金计划
5BS -q" approved provision 核准拨款
<.l5>mgkCw approved redeemable share 核准可赎回股份
+=$\7z> s approved regional stock 认可地区性证券
.#zx[Io approved retirement scheme 认可退休金计划
%;yo\ approved subordinated loan 核准附属贷款
v%/8pmZw; arbitrage 套戥；套汇；套利
YM 7P!8Gc arbitrageur 套戥者；套汇者
H5, { Z arbitrary amount 临时款项
#Jy+: |jJ arrangement 措施；安排；协定
|O+R%'z'< arrears 欠款
_(
w4 \] arrears of pay 欠付薪酬
%s aTyF, arrears of revenue 逾期未收税款；逾期未收的帐项
r4J4|&ym articles of association 组织章程；组织细则；组织章程细则
GE Xz)4[ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
sG}}a}U1 ascertainment of profit 确定利润
2a5yJeaIv* "Asia Clear" “亚洲结算系统”
dWR?1sV|e Asia Commercial Bank Ltd. 亚洲商业银行有限公司
n-D r/c4 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
1Lqs>* Asian Development Fund [ADF] 亚洲发展基金
6:v8J1G(< Asian dollar bond 亚洲美元债券
+P~zn= Asian dollar market 亚洲美元市场
To}L%) Asian dollar rate 亚洲美元利率
U(3LeS;mr Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
0K 7-i+\# Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
h6)hZ'z V asked price 沽盘；喊价；索价；卖方报价
qlPjz*<h"H assessable income 应评税入息
r;O{et't7y assessable loss 应评税亏损
qf2{Te1 assessable profit 应评税利润
[mw# a9 assessable value 应评税值
xW/J It F assessed profit 估定利润
5c{=/} Y assessed value 经评估价值
++R-_oQ assessment 评税；评定；估价；评税单
>8t(qM-~: assessment number 评税编号；估价编号
A
|NX" assessment of additional tax 补加税评税
g \rujxHlH assessment of performance 业绩评估；实绩评价
T1n GBl\( Assessor 评税主任
9^igzRn0 asset price bubbles 资产价格泡沫
r vw1'y asset-backed securities 具资产保证的证券
`dEWP;#cp assets accretion 资产增值
MMhd -B1O& assets and liabilities 资产与负债
gJs~kQU assets betterment statement 资产递增表；资产改进表
lCd^|E assets lending 实物放款；有抵押贷款
u>k;P UH4 assets of the company passing on the death 死者去世时转移的公司资产
ZJy
D/ 9y assets pledged as security for liabilities 用作负债抵押的资产
[0/ ? (i| assets portfolio 资产投资组合
3AWB Y .
assets price 资产价格
1 68U- < assets quality 资产质素
jG)>{D assets realization 资产变现
fQOaTsyA assets refinancing arrangement 资产再集资安排
Bw{@YDO{ assets securitization 资产证券化
KC }B\~ + assets situated outside Hong Kong 在香港以外地方的资产
`+"QhQ4 w assets stripping 削减资产；拆卖资产
KgAc0pz{7H assets value 资产值
yQou8P=% assignee 承让人
#Sn&W o assignment 转让；转让书；转让契
27u$VHwb assignment of interest 权益转让
hH@018+ assignment of letters patent and trade mark 专利证书及商标转让
[POy" O assignment of property 物业转让；物业转让书
y)s/\ l& assignment right 转让权
(&njZdcb* assignor 转让人
m1daOeZ]P associate 有联系的人；有关连人士；相联者；合伙人；联系人
!p0FJ ].g, Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
K VQZ associate member 附属会员
|d {(&s} associated body corporate 相联法人团体
mcr 71j associated company 相联公司；联属公司
k{@z87+& associated corporation 相联法团
. `hlw'20 Association of Chartered Certified Accountants [ACCA] [United Kingdom]
@B& hR} 4 公认会计师公会〔英国〕
ISq^ V Association of Futures Exchange Brokers 香港期货经纪协会
q!O~* Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
V!ajD!00 association of underwriters 承保人组织
(MxLw:AV assumption of control 接管
3%cNePlr assurance 担保；保险；转易；转易书
x; b'y4kH assurance of interest 权益的转易
sjaG%f&h at 19XX price 按一九ＸＸ年价格计算
5R o5Cg~ at a discount 按赔价计算；按贴水价格计算；打折扣
*&5G+d2 at a premium 按溢价计算；按升水价格计算
!w
C4ei` at call 通知付款；按通知
8Oc*<^{# at constant market price 按固定市价计算
F$+_Z~yt3; at constant price 按固定价格计算
Crww\#E; at cost 按成本计算
fF *a/\h % at current market price 按当时市价计算；按现时市价计算
BA-n+WCWJ
at current price 按当时价格计算；按现时价格计算
d]@9k G at factor cost 按要素成本计算；按生产要素成本计算
0K#dWc}"a at money-of-the-day price 按付款当日价格计算
>!a*wf~] at or better 按指定或较佳价位〔买卖指令〕
K0+J!- a]7 at par 按面值计算；平价
8eLNKgc at sight 见票即付
):.]4n{L at the close 按收市盘
D ORFK at the opening 按开市盘
.6/[ X` * attestation 见证；见证条款
/ox}l<ha at-the-money option 平价期权
! ). D attorney 受权人；受托代表人
9$)4 C| attornment 新拥有人承认书
7J 0 !v q attributable profit 可归属利润
TF{
xFb) attributable share value 可归属股份价值
=(hEr=f>7 Auckland Stock Exchange 奥克兰证券交易所
X7n~Ws&s@ auction 拍卖
B*? v` 6 auctioneer 拍卖商
ueq R@i audit 审计；核数
qbT].,?!U Audit Commission 审计署
-><?q t Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
c\RDa|B, 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
v$,9l+p/ audit review 帐目审查
5gEUE {S Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
!hJKI.XH audited account 审计帐目；经审计的帐目
,:;_j<g`e audited annual account 经审计的周年帐目
xQ$*K]VP audited balance sheet 经审计的资产负债表
w>m/c1 auditor 核数师；核数主任；审计师
4~1_%wb auditor's certificate 核数师证明书；审计师证明书
T?% F auditor's report 核数师报告；审计师报告
_{ ?1+ Aussie bond 澳元债券
cFu vi^n\ austerity budget 紧缩预算
6lZhV[~Z/ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xkqt(ng( Australia All Ordinaries Index 澳洲所有普通股票指数
Z7% >O:@z Australian Dollar [AUD] 澳元
`aSz"4Wd Australian Options Market 澳大利亚期权市场
Ag?@fuk$J Australian Securities Commission 澳洲证券事务监察委员会
y~W6DL} Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-4V1s;QUZ Australian Stock Exchange 澳大利亚证券交易所
_A%z^&k(i Austrian Schilling [ATS] 奥地利先令
% q:V authentication 认证；鉴证
|yqx
] authority to purchase 委托购买证；委购书
J6f;dF^ authorization 认可；核准；授权；授权书
YZmD: P authorization by direction 指示授权
GMiWS:`;v` authorization by instruction 指令授权
_#-( XQ a authorization by warrant 令状授权
?)JW}3<. authorization of unit trust 单位信托的认可
2^Y1S?g. authorized agent 指定代理人
'rz*mR8 authorized capital 法定资本
#X|'RL($ authorized clerk 出市员
Uu3[Cf=C authorized dealer 认可交易商
-i 6<kF-W authorized financial institution 认可财务机构
WE=`8`Li authorized fund 认可基金
RAxA H authorized fund house 获授权的基金公司；认可基金公司
Eb#0 -I authorized institution 认可机构
*S<>_R 8 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
c%v%U & authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
/Nxy?g|, authorized insurer 获授权保险人；获认可承保人
s V{[~U,| authorized investment 特准投资项目
!d"J,. ) authorized person 获授权人
9 ft7 authorized representative 获授权代表
*^QfTKN authorized share capital 法定股本
g*!2.P automated quotation system 自动报价系统
,V |>nkQ Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
"Tfb d^AU 自动交易系统〔香港期货交易所有限公司〕
&@{ Ba~S automatic adjustment mechanism 自动调整机制
=f{r+'[;^ automatic adjustment system 自动调整系统
~KrzJp=5F Automatic Clearing House 自动票据交换所
6rPe\'n=B automatic exchange rates accumulation system 自动化汇率累集系统
/FB ' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
w~1K93/p! automatic teller machine [ATM] 自动柜员机
LN_6>u autopay 自动转帐
_ H%ylAt1j available assets 可用资产
l-M~e] available fiscal reserve 现存财政储备
K b{ available profit 可用利润
L2Mcs Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
9[8?'`m average 平均；平均数；海损
pn'*w 1i average basic salary 平均基本薪金
Y[*z6gP( average consumer expenditure 平均消费开支；一般消费开支
@8DA average cost 平均成本
2j( w*k
q~ average cost of land production 增辟土地平均成本
m& o&XVC average daily turnover 平均每日成交额
PcJ,Y\"[ average daily wage rate 平均每日工资率
^<a yPV)+ average expenditure pattern 平均开支模式
kOJs; k average growth rate 平均增长率
[UFLL:_sC average net fixed assets 固定资产平均净值
fMhMB |W. average of relatives 相对价格平均数
@hg1&pfxZ< average price 平均价格
%*:-4K average propensity to consume 平均消费倾向；一般消费倾向
n,n]V$HFGh average propensity to save 平均储蓄倾向；一般储蓄倾向
7GE.>h5 average rate 平均率
a^~l[HSF average revenue 平均收入；平均收益
MW`q*J`Yo average stock 平均库存；平均存货
M~P}80I average yearly rent 平均年租
V#5BZU- avoidance of double taxation 避免双重课税
}vp\lK P avoidance of tax 避税
