A:
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22, A share Ａ股；甲类股份
] mO$Tg&s~ abatement of tax 减税；减扣免税额
!h\>[ O ABN AMRO Bank N.V. 荷兰银行
A 5U//y![{ above-the-line expenditure 线上项目支出；经常预算支出
RRXnj#<g above-the-line receipt 线上项目收入；经常预算收入
O{YT6&.S0 ABSA Asia Limited 南非联合亚洲有限公司
W@"s~I6 absolute change 绝对数值变更
hn-+]Y: absolute expenditure 实际开支
e+`LtEve0 absolute guideline figure 绝对准则数字
u`K)dH, absolute interest 绝对权益
K=S-p3\ g absolute order of discharge 绝对破产解除令
l~_] k absolute profit margin 绝对利润幅度
2L\} absolute value 实值；绝对值
&`]Lg?J absolutely vested interest 绝对既得权益
x}\_o< d absorbed cost 已吸收成本；已分摊成本
TU-aL absorption 吸收；分摊；合并
j`
RuK absorption rate 吸收率；摊配率；分摊率
D7v-+jypp ACB Finance Limited 亚洲商业财务有限公司
hrT!S acceptable form of reciprocity 合理的互惠条件
| r|<cc# acceptable rate 适当利率；适当汇率
r
.&<~x acceptance agreement 承兑协议
#ZzFAt acceptance for honour 参加承兑
idG}p+(; acceptor 承兑人；接受人；受票人
i!AFXVX acceptor for honour 参加承兑人
|->P|1
P accident insurance 意外保险
E;I'b :U` Accident Insurance Association of Hong Kong 香港意外保险公会
i \h"N K accident insurance scheme 意外保险计划
O{P@fv%~(o accident year basis 意外年度基准
G0e]PMeFl accommodation 通融；贷款
K M'* +.I accommodation bill 通融票据；空头票据
=x_~7 Xc{ accommodation party 汇票代发人
*O5Ysk^ | account balance 帐户余额；帐户结余
-}_X'h&" account book 帐簿
@
OSSqH account collected in advance 预收款项
VXfp=JE account current book 往来帐簿
s2IjZF { account of after-acquired property 事后取得的财产报告
/Soc,PjZ account of defaulter 拖欠帐目
2c nyq$4k account payable 应付帐款
\ytF@"7 account payee only [A/C payee only] 只可转帐；存入收款人帐户
> ^fpQG account receivable 应收帐款
a;GuFnfn, account receivable report 应收帐款报表
) (4.7> account statement 结单；帐单；会计财务报表
1o
Z!Up0 account title 帐户名称；会计科目
;$il_xA)\> accountant's report 会计师报告
tAi
~ i;? Accountant's Report Rules 会计师报告规则
xE{PsN1 X; accounting and auditing procedure 会计与审计程序；会计与核数程序
@N(*1,s2 Accounting Arrangements 《会计安排》
Z?@oe-mz accounting basis 会计基础
@Yu=65h accounting by Official Receiver 破产管理署署长呈交的帐目
<SPT2NyX Accounting Circular 《会计通告》
(4GDh% accounting class 会计类别
z\kiYQ6kA accounting date 记帐日期；会计结算日期
8.Z9 i accounting for money 款项核算
{ S$]I)tV Accounting Officer 会计主任
Z)Zc9SVC accounting period 会计报告期；会计期
bF"1M#u: accounting policy 会计政策；会计方针
XCP/e p accounting practice 会计惯例
Y8s.Q accounting principle 会计准则
y\C_HCU H accounting record 会计记录
4?u<i=i accounting report 会计报告
9w"kxAN Accounting Services Branch [Treasury] 会计事务部〔库务署〕
Vw@?t(l > Accounting Society of China 中国会计学会
2jT2~D.U1 accounting statement 会计报表
A0A]#= S accounting system 会计制度；会计系统
~LG< Uu accounting transaction 会计事项；帐务交易
?l/$cO accounting treatment 会计处理
lL$no7HBy accounting year 会计年度
kGkfLY6B accretion 增值；添加
) 8 _ x accrual 应计项目；应累算数目
23iMG]J& accrual basis 应计制；权责发生制
K|ZB!oq accrual basis accounting 应计制会计；权责发生制会计
^sP-6 ^ accrue 应累算；应计
@ 5,Xr`] accrued benefit 应累算利益
{gkY:$xnrG accrued charges 应计费用
yh'P17N|q accrued cumulative preference share dividend 应累算的累积优先股股息
LJ{P93aq`^ accrued expenses 应累算费用
JNL9t0 x accrued interest payable 应付利息；应计未付利息
qF? n&>YG accrued interest receivable 应收利息；应计未收利息
Ia%S=xU{= accrued right 累算权益
{Y6;/".DM accruing profit 应累算的利润
'[ zy%<2sL accumulated fiscal reserve 累积财政储备
` JZ `j7f accumulated profit 累积利润；滚存溢利
IwZe2$f
accumulated reserve 累积储备
] v8 .ym accumulation of surplus income 累积收益盈余
MRb6O!$`C acquired assets 既得资产
Fu$JI8 acquisition 收购；购置；取得
D>`lN acquisition cost 购置成本
gc[BP>tl\ acquisition expenses 购置费用
$%"?0S acquisition of 100% interest 收购全部股权
?}Y;/Lwx acquisition of control 取得控制权
|qq7vx
acquisition of fixed assets 购置固定资产
i9=*ls^Cx acquisition of shell “买壳”
>J['so2Bf acquisition price 收购价
3qVDHDQ?ZV act of God 天灾
~}@cSv'(1 acting partner 执事合伙人
Xt$o$V active market 买卖活跃的市场；交投畅旺的市场；旺市
DRy,n)U& active partner 积极参与的合伙人
1c19$KHu active trading 交投活跃
U:+wt}-T" actual circulation 实际流通
Zm Kxs^5S actual cost 实际成本
,5Nf9z!hk( actual expenditure 实际开支；实际支出
c-" .VF actual income 实际入息；实际收入；实际收益
T 8US` MZ actual market 现货市场
w\{oOlE actual price 现货价；实际价格
(;T g1$ actual profit 实际利润
(-bLP actual quotation 实盘；实际价位；实际报价
xL#UMvZ>;h actual year basis 按实际年度计算
t`
f.HJe actuals 实货
NB#- W4NA actuarial investigation 精算调查
Ns#R`WG) actuarial principle 精算原则
?_BK(kL_ actuarial report 精算师报告
=H)"t:xE Actuarial Society of Hong Kong 香港精算学会
:@c\a99Kx actuarial valuation 精算师估值
SMIr@*R actuary 精算师
@@ ~Ql ad referendum agreement 暂定协议；有待覆核的协定
N79 9@:. ad valorem duty 从价税；按值征税
KL^hYjC ad valorem duty system 从价税制
WJs2d73Qp ad valorem fee 从价费
gzd)7np B2 ad valorem tariff 从价关税
$`'Xb additional allowance 额外免税额
|4?O4QN additional amount for unexpired risk 未过期风险的额外款额
$*N)\>~X additional assessable profit 补加应评税利润
{~a+dEz additional assessment 补加评税
}MCJ$=5 additional commitment 额外承担
DD^ iEhG additional commitment vote 额外承担拨款
]<g`rR7} additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
A.> L>uR additional dependent parent allowance 供养父母额外免税额
T/ Fj0' additional provision 额外拨款
9%6W_ 0> additional stamp duty 附加印花税
nhb: y additional tax 补加税罚款；补加税款
JR^#NefJ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
L.R4 iN adjudged bankrupt 被裁定破产
)D>= \ Me adjudicated bankrupt 裁定破产人
w\(; >e@ adjudication fee 裁定费；评定印花税额手续费；评估契据费
'~;vp adjudication of bankruptcy 裁定破产；宣告破产
4pG!m&4]ze adjudication of insolvency 裁定无力偿还债务
~3r}6,% adjusted actual 经调整的实数；调整后的实数
/KLs+^c5 adjusted current assets 经调整的流动资产；调整后的流动资产
45H(.}&f adjusted figure 经调整的数字；调整后的数额
o5`LLVif5y adjusted liabilities 经调整的负债；调整后的负债
DVLF8]5 adjusted loss 经调整的亏损；调整后的亏损
f.Feo 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
'pQ\ BH adjusted profit 经调整的利润；调整后的利润
wN^$8m5\T^ adjusted surplus 经调整的盈余额；调整后的盈余额
c2fqueK|:W adjusted value 经调整的价值；调整后的价值
H I%#S&d adjustment 调整；修订；理算〔保险〕
b@
S. adjustment centre 调剂中心
pon0!\ZT= adjustment lag 调整过程的时间差距；调整时差
JVawWw0q adjustment mechanism 调整机制
4 /Q4sE~< adjustment of loss 亏损调整
ae-hQF& adjustment process 调整过程；调整程序
qOi"3_ adjustment range 调整幅度
Tn"/EO^N administered exchange rate 受管制汇率
%IhUQ6 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
-FrNk> administration expenses 行政费用
[Z$ E^QAP administration fee 手续费；行政费
KVA~|j B administration in bankruptcy 破产管理
=&YhA}l\O administration order 遗产管理令
at5>h administrator 管理人；遗产管理人
B>Xfs ZS administrator of the estate 遗产管理人
?@LqrKj 11 admission of debt 债项承认书
T=D|jt admission of proof 接纳债权证明
+q-/~G' advance 放贷款项；垫付款项；预支款项；预付款项
q[Ed6FM$~ advance account 暂支帐目；预付款帐户
0oiz V;B5% advance compensation 预付补偿金
?X5Y8n]y\h advance from shareholder 股东垫款
_ oBJ'8R\ advance pending reimbursement 预支以待日后付还
s%xhT advanced economy 先进经济体系
~]Lk QQ' advancement 预付；预付财产
un ZYFA}( advances warrant 垫款令
<yw(7 advancing 贷出
?Ja&LNI9S adverse balance 逆差
w0(1o_F7. adverse exchange 逆汇
N:nhS3N<L advertisement addressed to shareholders 在报章刊登的致股东通告
0<'Q;'2* L advice for collection 托收通知书
,UE>@;] advice of drawing 提款通知书；汇票通知书
2n|]&D3V"' advice of payment 付款通知
G ,fh/E+ Advisory Committee [Securities and Futures Commission]
ZA {T0: 谘询委员会〔证券及期货事务监察委员会〕
_C nl| ' Advisory Committee on Diversification 经济多元化谘询委员会
]sL)[o affidavit 誓章；遗产申报誓章
!gbPxfH:6 affidavit of no receipt 述明无收款的誓章
A$ Tp0v`t affiliate 联号；联营公司；附属公司
Z?"f# affiliated company 附属公司；联号；联营公司
RW I7eC affirmation [estate duty] 非宗教式宣誓〔遗产税〕
Tc.k0n%W:b affordability 负担能力
6! .nj3$* African Development Bank [AfDB] 非洲开发银行
q47:kB{d after-acquired property 事后取得的财产
f:hsE after-hours dealing 市后交易
eF=cMC after-tax profit 税后盈利；税后利润；税后溢利
@B#\3WNt agency agreement 代理协议
M| DVFC agency expenses 代理机构的开支
"` q: agency fee 代理费
|X6 /Y@N Agency Law 《代理法》
+p"}F PIK agent 代理人；承销人
6zR9(c:a~ agent of company 公司代理人
|0N6]%r agent's fee 代理人费；经纪费
hw9qnSeRy aggregate 总计；总数；总体数字
2/F" ;tc\' aggregate amount 总款额；总额
e:u k``\ aggregate assets and liabilities 总体资产与负债
8; \ aggregate at constant price 按固定价格计算的总体数字
|S0nR<x-M aggregate demand 总需求
mi]b S
aggregate gross position 总持仓量
ky#5 G-X aggregate limit 总限额
d":GsI?3 aggregate of salaries tax 合计薪俸税
kf j)`x aggregate performance 总体表现；总体业绩
[Zxv&$SQ aggregate supply 总体供应
Vl\8*!OL% aggregate surplus 总盈余
/9@[gv
A aggregate total 整体总额
3Z%~ WE;I aggregate value 总值；合计价值
UYw=i4J' aggregated basis 合计基准
J1UG}, -h aggregated net chargeable income 合计应课税入息实额
}huFv*<@' aggregation 合并计算；合计；总和
^I y'G44 aggregation of incomes of husband and wife 夫妇入息合并计算
BL[ N aggregation of property 财产的总和
D `N PU
agio 差价；贴水
?[VL
2dP0 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》
kJ[r.)HU Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;lP/hG;` 《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》
,[UK32KWI Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Y!qn[,q8 《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》
E m ;2fh Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
<{P`A%g@ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
GTuxMg` agreement for a settlement 授产协议
*hvC0U@3 agreement for assignment 转让协议
hZ`< ID agreement for sale 售卖协议；买卖协议
38E
%]*5F agreement for sale and purchase 买卖协议
3ZUME\U agreement for the payment of interest 支付利息协议
B&L-Lc2 agreement for the repayment of money 还款协议
<q.Q,_cW agreement of reinsurance 再保险协议
N@#,Y nPI Agricultural Bank of China 中国农业银行
Z_;! f}X air passenger departure tax 飞机乘客离境税
Bw /8-:eb Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
38#Zlc f airport tax 机场税
|R&cQKaQ` alcohol duty 酒精税
Mj6
0?k alienation 让与；让渡；转让
`nrw[M? alimony 生活费；赡养费
J!\oH%FJp All Ordinaries Index [AOI] 所有普通股指数
hN^,'O all risks 全险；综合险
%E2b{Y; All Sales Record for Stock Market 《股票市场成交报告》
["^? vhv Allied Capital Resources Limited 新联财务有限公司
`Kbf]"4q all-items index [Consumer Price Index] 总指数〔消费物价指数〕
alH6~ allocation letter 拨款信件
i_e%HG allocation of fund 分配款项；预留款项
f]48-X,^6 allocation of profit 利润分配；溢利分配
g{^~g allocation warrant 拨款令
)uu(I5St allotment 分配；配股
?DGg.2f allotment notice 股份配售通知；配股通知
!nU|3S[b
allotment of shares 股份分配
%<0 'xJ%%Q allowable 可获宽免；免税的
x n= #4:f allowable business loss 可扣除的营业亏损
X;]I jha<* allowable expenses 可扣税的支出
v \o
m allowance 免税额；津贴；备抵；准备金
6T s[NXa allowance for debts 债项的免税额
'*B%&QC - allowance for depreciation by wear and tear 耗损折旧免税额
\ `;1[m allowance for funeral expenses 殡殓费的免税额
I(H9 -!& allowance for inflation 为通货膨胀而预留的款项；通胀准备金
{l"(EeW6) allowance for repairs and outgoings 修葺及支出方面的免税额
#>M^BOR8 allowance to debtor 给债务人的津贴
Ihp
Ea,v) alteration of capital 资本更改
{T -=&%|| alternate trustee 候补受托人
fjC FJ_ amalgamation 合并
[,3E#+y ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
^8 KxU ambit of charges 征税范围；收费范围
V :/v
r amended valuation 经修订的估值
D-FT3Culw American Commodities Exchange 美国商品交易所
bFhZSk ) American Express Bank Limited 美国运通银行
1 -$+@Xl American Stock Exchange 美国证券交易所
~O~iP8T amortization 摊销
tOX -vQ amount due from banks 存放银行同业的款项
G.r .Z0 amount due from banks abroad 存放海外银行同业的款项
7g$*K0m` amount due from holding companies 控股公司欠款
0V? 7 'Em amount due from local banks 存放本港银行同业的款项
n&,X ']z. amount due to banks 银行同业的存款
* cZ 7? amount due to banks abroad 海外银行同业的存款
7K ~)7U amount due to holding companies 控股公司存款
}@"v7X $ amount due to local banks 本港银行同业的存款
*R}p9;dpO amount due to outport banks 外埠银行同业的存款
SAiaC _ amount for note issue 发行纸币的款额
G5%k.IRz amount of bond 担保契据的款额
BiDyr amount of consideration 代价款额
W[sQ_Z1C amount of contribution 供款数额
+koW3> amount of indebtedness 负债款额
-24ccN; amount of principal of the loan 贷款本金额
\x:} | amount of rates chargeable 应征差饷数额
-/
G#ls|? amount of share capital 股本额
#0?3RP amount of sums assured 承保款额
qHgzgS7a amount of variation 变动幅度
n0 G@BE1Y= amount of vote 拨款数额
\r9E6LL X' amount payable 应付款额
I:w+lchAMe amount receivable 应收款额
[kTckZv Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\TYVAt]
? analysis 分析
FY-eoq0O3 ancillary risk 附属风险
1;PI%++ annual account 周年帐目；周年帐目报表；年度决算；年结
(>,b 5g annual accounting date 年结日期
@-Y,9mM annual allowance 每年免税额；年积金；年度津贴；年津
Rn`DUYg annual balance 年度余额
5(G Vwv annual disposable income 每年可动用收入
d,o*{sM5d annual estimates 周年预算
ZvLI~ul(zT annual fee 年费
c[T@lz(! annual general meeting 周年大会
6Eus_aP annual growth rate 年增率；每年增长率
unNN&m#@ annual long-term supplement 长期个案每年补助金
: sw@1 annual pensionable emolument 可供计算退休金的年薪
A2p% Y}, annual report 年报
GvvKM=1 Annual Report on the Consumer Price Index 《消费物价指数年报》
OI8} v annual return 周年报表；周年申报表；每年报税表格
#2 lvRJB Annual Return Rules 《周年报表规则》
>^IUS8v annual review of consumer prices 每年消费物价回顾
p>f ?Rw_ annual roll-forward basis 逐年延展方式
2G <XA annual salary 年薪
J q mL|S) annual statement 年度报表；年度决算表
4CtWEq 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
[>U2!4=$M annuitant 年金受益人
j/F ('r~L annuity 年金
`
@lNt} annuity contract 年金合约
vR>GE? s6 annuity on human life 人寿年金
rg =Ym. antecedent debt 先前的债项
x JnN95`R@ ante-dated cheque 倒填日期支票
4#.Q|vyl]" anticipated expenditure 预期开支
d c_2 nF anticipated net profit 预期纯利
:Rnwyj]) anticipated revenue 预期收入
j,SZJ{ebXg anti-inflation measure 反通货膨胀措施
E$ &bl anti-inflationary stance 反通货膨胀立场
]"?<y s apparent deficit 表面赤字
1*'gaa&y apparent financial solvency 表面偿债能力
VS!v7-_N5 apparent partner 表面合伙人
FD~
U F;VQ application for personal assessment 个人入息课税申请书
rZ)7(0BBs application of fund 资金应用
yjq|8.L[
G application to release as liquidator and to destruct the books of accounts and documents
a, )/D_{1 申请免除清盘人职务及毁灭帐簿与文件
~=t9-AF- appointed actuary 委任精算师
.6I'V3:Kg appointed auditor 委任核数师；委任审计师
f"NWv! appointed trustee 委任的受托人
5R%y3::$S appointer 委任人
&}|`h8JA]K apportioned pro rata 按比例分摊
?<5KL vG v apportionment 分配；分摊
R=$}uDFmW Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
vlipB} apportionment formula 分摊方程式
GXNkl?# apportionment of estate duty 遗产税的分摊
WTjmU=<\ appraisal 估价；评估
q}0I`$MU appreciable growth 可观增长
`s3: Vsv4 appreciable impact 显着影响
jGo\_O<of appreciable increase 可观增长
t<$J
3h/" appreciation 增值；升值
}R Y Pr appreciation against other currencies 相对其他货币升值
PnB2a'(^@? appreciation of the exchange value of Hong Kong dollar 港元汇值上升
TZ3gJ6 Cb appreciation tax 增值税
yD`pUE$ appropriation 拨款；拨用；拨付
=vriraV" appropriation account 拨款帐目
6+" gk( Appropriation Bill 拨款法案
fF=tT C appropriation-in-aid system 补助拨款办法
p,uM)LD
approved assets 核准资产
]scr@e approved basket stock 认可一篮子证券
OsVz[w N approved budget 核准预算
2R^Eea approved charitable donation 认可慈善捐款
+"JWsD(C( approved charitable institution 认可慈善机构
N e z '1 approved currency 核准货币；认可货币
,^<39ng approved estimates 核准预算
%M`zk A2]J approved estimates of expenditure 核准开支预算
0>e]i[P. approved overseas insurer 核准海外保险人
]1|7V|N6 approved overseas trust company 核准海外信托公司
; XlCd[J< approved pooled investment fund 核准汇集投资基金
:Z_abKt approved provident fund scheme 认可公积金计划
Ge=\IAj approved provision 核准拨款
Qw |y%Td8r approved redeemable share 核准可赎回股份
yJlRW!@&: approved regional stock 认可地区性证券
,JTyOBB<I approved retirement scheme 认可退休金计划
SJi;_bVf approved subordinated loan 核准附属贷款
P3Ah1X7W"C arbitrage 套戥；套汇；套利
i }Zz[b arbitrageur 套戥者；套汇者
w{;~ arbitrary amount 临时款项
%|f@WxNrU arrangement 措施；安排；协定
A{T> Aac arrears 欠款
p6)6Gcx arrears of pay 欠付薪酬
"T<7j . P? arrears of revenue 逾期未收税款；逾期未收的帐项
kE!k y\E articles of association 组织章程；组织细则；组织章程细则
g2rH"3sC Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
QA)"3g
ascertainment of profit 确定利润
[D<(xr&N% "Asia Clear" “亚洲结算系统”
vB M<M3 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'P4V_VMK Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
> %Hw008 Asian Development Fund [ADF] 亚洲发展基金
1]A\@( Asian dollar bond 亚洲美元债券
jYB iC DD Asian dollar market 亚洲美元市场
/Bk`3~]E> Asian dollar rate 亚洲美元利率
M pk7$=hjc Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
{!wd5C@ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
$YJi]:3& asked price 沽盘；喊价；索价；卖方报价
|%3>i"Y@AK assessable income 应评税入息
m")p]B&i= assessable loss 应评税亏损
YG*}F|1 assessable profit 应评税利润
AI, E9 assessable value 应评税值
(OavgJ+Y assessed profit 估定利润
I).eQ8 : assessed value 经评估价值
Fta=yH } assessment 评税；评定；估价；评税单
&Wk:>9]Jrb assessment number 评税编号；估价编号
5>=4$!` assessment of additional tax 补加税评税
lR`.V0xA assessment of performance 业绩评估；实绩评价
O@:R\MwFOZ Assessor 评税主任
LA(/UA3Izd asset price bubbles 资产价格泡沫
rTJ;s asset-backed securities 具资产保证的证券
S T4[d'|j assets accretion 资产增值
N
f} ZG assets and liabilities 资产与负债
T$;BZ=_ assets betterment statement 资产递增表；资产改进表
3#\C!T0y assets lending 实物放款；有抵押贷款
BE0Xg assets of the company passing on the death 死者去世时转移的公司资产
#H5 +8W assets pledged as security for liabilities 用作负债抵押的资产
b h fKhXh8 assets portfolio 资产投资组合
,XN4Iy#BZl assets price 资产价格
[ g=4'4EZc assets quality 资产质素
] {0OPU assets realization 资产变现
Tl?jq ] assets refinancing arrangement 资产再集资安排
^$rqyWZYp assets securitization 资产证券化
Fa{[kJ8z assets situated outside Hong Kong 在香港以外地方的资产
xsvJjs;= assets stripping 削减资产；拆卖资产
{"rL3Lk assets value 资产值
4ZYywD wn assignee 承让人
>J:liB|( assignment 转让；转让书；转让契
IL?"g {w assignment of interest 权益转让
y7'9KQ assignment of letters patent and trade mark 专利证书及商标转让
KsqS{VVCh assignment of property 物业转让；物业转让书
&7{yk$]* assignment right 转让权
9w1`_r[J assignor 转让人
M `) 3(|4 associate 有联系的人；有关连人士；相联者；合伙人；联系人
NZ+TTMv Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
'=Acg"aT associate member 附属会员
\(zUI associated body corporate 相联法人团体
"wxyY^" associated company 相联公司；联属公司
w(*}, associated corporation 相联法团
N7)K\)DS!z Association of Chartered Certified Accountants [ACCA] [United Kingdom]
$j4/ohwTDY 公认会计师公会〔英国〕
Odw9]`,T Association of Futures Exchange Brokers 香港期货经纪协会
X3~@U7 DU Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
X2YBZA association of underwriters 承保人组织
9j 0o)] assumption of control 接管
w ,0OO
f assurance 担保；保险；转易；转易书
-"x@ V7X assurance of interest 权益的转易
0])[\O`j at 19XX price 按一九ＸＸ年价格计算
g?u=n`k]\ at a discount 按赔价计算；按贴水价格计算；打折扣
CWb*bw0 at a premium 按溢价计算；按升水价格计算
R\x3'([A5 at call 通知付款；按通知
@S&QxE^ at constant market price 按固定市价计算
xgvwH?< at constant price 按固定价格计算
o,/w E at cost 按成本计算
Ve xxdg at current market price 按当时市价计算；按现时市价计算
Q n;,OB k at current price 按当时价格计算；按现时价格计算
f7;<jj;w7 at factor cost 按要素成本计算；按生产要素成本计算
e^N}(Kpy at money-of-the-day price 按付款当日价格计算
[7,q@>:CS at or better 按指定或较佳价位〔买卖指令〕
Ian+0
?`e at par 按面值计算；平价
_KZ TY`/* at sight 见票即付
HI[Pf%${ at the close 按收市盘
N C
sem at the opening 按开市盘
$M$-c{>s attestation 见证；见证条款
bzECNi5^ at-the-money option 平价期权
"kjSg7m*: attorney 受权人；受托代表人
r$Oa attornment 新拥有人承认书
k[y^7, r attributable profit 可归属利润
W< $!H
V$ attributable share value 可归属股份价值
wVc ^ l Auckland Stock Exchange 奥克兰证券交易所
mri g5{ auction 拍卖
=VV><^uzdY auctioneer 拍卖商
K{ntl-D&y audit 审计；核数
Q 87'zf Audit Commission 审计署
yI / FD Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
RNt9Qdr4y 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〕
DHZ`y[&}|N audit review 帐目审查
bHQ) :W Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}hcY5E-n audited account 审计帐目；经审计的帐目
\m=k~Cf:f audited annual account 经审计的周年帐目
aj<r= audited balance sheet 经审计的资产负债表
MSB /O. auditor 核数师；核数主任；审计师
')Y1c O auditor's certificate 核数师证明书；审计师证明书
ZKM@ U?PK auditor's report 核数师报告；审计师报告
ARG8 \q U Aussie bond 澳元债券
2rb@Md]dx austerity budget 紧缩预算
A r<! F / Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Lyit`j~yH Australia All Ordinaries Index 澳洲所有普通股票指数
rbl^ aik Australian Dollar [AUD] 澳元
g Mp' S Australian Options Market 澳大利亚期权市场
KN>h*eze Australian Securities Commission 澳洲证券事务监察委员会
Pc<0kQg Australian Society of Certified Practising Accountants 澳洲执业会计师公会
R iFUa
$ Australian Stock Exchange 澳大利亚证券交易所
:>F 3es ` Austrian Schilling [ATS] 奥地利先令
v:n[H]K| authentication 认证；鉴证
'%YE#1*gH authority to purchase 委托购买证；委购书
*,~L_)vWO authorization 认可；核准；授权；授权书
Eu%E2 A|`I authorization by direction 指示授权
whm| "}x)u authorization by instruction 指令授权
Ys|SacWC authorization by warrant 令状授权
E'NS$ ,h authorization of unit trust 单位信托的认可
CyXaHO authorized agent 指定代理人
+O.q YX authorized capital 法定资本
wuM'M<J@ authorized clerk 出市员
(H\ `/%Bp authorized dealer 认可交易商
X z9[0;Q authorized financial institution 认可财务机构
oxdX2"WwU authorized fund 认可基金
t0Jqr)9}6 authorized fund house 获授权的基金公司；认可基金公司
]wi0qc2 { authorized institution 认可机构
O%haaL\ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
+cKOIMu9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
%?Q&a ] authorized insurer 获授权保险人；获认可承保人
4YR{
* authorized investment 特准投资项目
*Lu R o authorized person 获授权人
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$T 6 authorized representative 获授权代表
9hh~u
-8 L authorized share capital 法定股本
L27WD m^) automated quotation system 自动报价系统
$cU7)vmK` Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
GLX{EG9Z 自动交易系统〔香港期货交易所有限公司〕
@th94tk, automatic adjustment mechanism 自动调整机制
7_jlNr7uk automatic adjustment system 自动调整系统
%wI)uJ2 Automatic Clearing House 自动票据交换所
o\; hF3 automatic exchange rates accumulation system 自动化汇率累集系统
dZI["FeO&d Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
gXM+N (M- automatic teller machine [ATM] 自动柜员机
$15H_X*! autopay 自动转帐
Rjv; [ available assets 可用资产
*M_^I )*L available fiscal reserve 现存财政储备
c{KJNH%7 available profit 可用利润
B2a#:E,6 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
3 :xKq4? average 平均；平均数；海损
\ 9iiS(e average basic salary 平均基本薪金
`j!_tE` average consumer expenditure 平均消费开支；一般消费开支
~"< ^4h average cost 平均成本
$G5:/,Q average cost of land production 增辟土地平均成本
M&<qGV$A average daily turnover 平均每日成交额
=p"ma83 average daily wage rate 平均每日工资率
y)a)VvU": average expenditure pattern 平均开支模式
Pai8r%Zfu average growth rate 平均增长率
t`R{N1 average net fixed assets 固定资产平均净值
xplV6 q` average of relatives 相对价格平均数
8FZC0j.^DH average price 平均价格
N u\<Xr8 average propensity to consume 平均消费倾向；一般消费倾向
.N@+M s3 average propensity to save 平均储蓄倾向；一般储蓄倾向
c!'\k,ma<9 average rate 平均率
] 61HQ average revenue 平均收入；平均收益
U_ j[<.aN) average stock 平均库存；平均存货
|lg jI!iK average yearly rent 平均年租
oveK;\7 /m avoidance of double taxation 避免双重课税
~P"Agpx3u avoidance of tax 避税
