A:
~(5r+Z}*` A share Ａ股；甲类股份
eim +oms abatement of tax 减税；减扣免税额
<g4}7l 8 ABN AMRO Bank N.V. 荷兰银行
Hvl
n>x@ above-the-line expenditure 线上项目支出；经常预算支出
]S|FK>U[ above-the-line receipt 线上项目收入；经常预算收入
D:)Wr, 26 ABSA Asia Limited 南非联合亚洲有限公司
KWTV!Wxb=K absolute change 绝对数值变更
IgT`on3Y absolute expenditure 实际开支
{|;a?] ? absolute guideline figure 绝对准则数字
l6viP}R absolute interest 绝对权益
OMGggg absolute order of discharge 绝对破产解除令
7ubz7* absolute profit margin 绝对利润幅度
0}{xH absolute value 实值；绝对值
p7h#.m~Qu absolutely vested interest 绝对既得权益
lOIk$"Ne absorbed cost 已吸收成本；已分摊成本
uOxHa>h absorption 吸收；分摊；合并
ON ?Y
Df absorption rate 吸收率；摊配率；分摊率
hbjA xioA ACB Finance Limited 亚洲商业财务有限公司
5pO|^G j1 acceptable form of reciprocity 合理的互惠条件
'sNZFB# acceptable rate 适当利率；适当汇率
Rx%S<i;9 acceptance agreement 承兑协议
?b7\m":' acceptance for honour 参加承兑
v
g N!9 acceptor 承兑人；接受人；受票人
K*6 "c.D acceptor for honour 参加承兑人
7
, Rg~L accident insurance 意外保险
s -i|P Accident Insurance Association of Hong Kong 香港意外保险公会
J~YT~D 2L accident insurance scheme 意外保险计划
lame/B&nc accident year basis 意外年度基准
xO$P
C, accommodation 通融；贷款
_|HhT^\P accommodation bill 通融票据；空头票据
pYO =pL^Q accommodation party 汇票代发人
;*K4{wvG account balance 帐户余额；帐户结余
1Pf(.&/9_ account book 帐簿
"kg `TJf= account collected in advance 预收款项
:<% bAn account current book 往来帐簿
b@:OlZ~ % account of after-acquired property 事后取得的财产报告
50UdY9E_v} account of defaulter 拖欠帐目
5&Oc`5QD account payable 应付帐款
: yay:3qv account payee only [A/C payee only] 只可转帐；存入收款人帐户
Cu"Cpt[ account receivable 应收帐款
bbm\y] !t account receivable report 应收帐款报表
!iXRt" ) account statement 结单；帐单；会计财务报表
[B0 BHJ~ account title 帐户名称；会计科目
Sn Cwo xK accountant's report 会计师报告
*4,Q9K_ Accountant's Report Rules 会计师报告规则
Vns3859$8 accounting and auditing procedure 会计与审计程序；会计与核数程序
]5!3|UYS Accounting Arrangements 《会计安排》
[ K{{P|(q accounting basis 会计基础
[m~J6WB accounting by Official Receiver 破产管理署署长呈交的帐目
> A#5` $i Accounting Circular 《会计通告》
=u~ nLL
accounting class 会计类别
K+g[E<x\= accounting date 记帐日期；会计结算日期
s.3"2waZ=T accounting for money 款项核算
3^xUN|.F*V Accounting Officer 会计主任
Ik G & accounting period 会计报告期；会计期
b UG,~\ Z accounting policy 会计政策；会计方针
&(F
c .3m accounting practice 会计惯例
/qpSmRL accounting principle 会计准则
T: }Q3 accounting record 会计记录
Y$'j9bUJ accounting report 会计报告
1HJ:
?] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}\4yU=JP K Accounting Society of China 中国会计学会
;\MWxh,K accounting statement 会计报表
bzN[*X| accounting system 会计制度；会计系统
3o.x<G( accounting transaction 会计事项；帐务交易
[-~pDkf: accounting treatment 会计处理
MBLZ:A |
C accounting year 会计年度
<'Q6\R}:vC accretion 增值；添加
rxCzPF accrual 应计项目；应累算数目
TG2#$Bq1 accrual basis 应计制；权责发生制
?d')#WnC accrual basis accounting 应计制会计；权责发生制会计
E0HqX d? accrue 应累算；应计
U)} ]Z@I- accrued benefit 应累算利益
A l[ZU accrued charges 应计费用
'|}A /` accrued cumulative preference share dividend 应累算的累积优先股股息
Y;'<u\^M" accrued expenses 应累算费用
\C~X_/sg accrued interest payable 应付利息；应计未付利息
IQqUFP$8 g accrued interest receivable 应收利息；应计未收利息
84ij4ZYe accrued right 累算权益
;hj lRQ\ accruing profit 应累算的利润
Kda'N$|` accumulated fiscal reserve 累积财政储备
MU<( O} accumulated profit 累积利润；滚存溢利
3(YvqPp& accumulated reserve 累积储备
2>z YJqG| accumulation of surplus income 累积收益盈余
8ud12^s$ acquired assets 既得资产
>%/x~U Fc5 acquisition 收购；购置；取得
&raqrY|V acquisition cost 购置成本
"Eh=@?]S_ acquisition expenses 购置费用
I~,.@{4 acquisition of 100% interest 收购全部股权
>oh Cz@~ acquisition of control 取得控制权
q4ROuE|d acquisition of fixed assets 购置固定资产
Ek +R acquisition of shell “买壳”
fit{n]g acquisition price 收购价
@yp0WB act of God 天灾
wt($trJ acting partner 执事合伙人
7QO/; zL active market 买卖活跃的市场；交投畅旺的市场；旺市
8Vu@awz{L active partner 积极参与的合伙人
*'@O o active trading 交投活跃
+n ^M+ea; actual circulation 实际流通
:{ u`qi actual cost 实际成本
p
fc6;K:d actual expenditure 实际开支；实际支出
'-wmY?ZFxy actual income 实际入息；实际收入；实际收益
C qd\n#d/~ actual market 现货市场
@SX%q&- actual price 现货价；实际价格
b6k`R4S3 actual profit 实际利润
s5~k]"{j actual quotation 实盘；实际价位；实际报价
Ny^ 1#R actual year basis 按实际年度计算
aZ@pfWwa: actuals 实货
& ALnE:F actuarial investigation 精算调查
B{Q}^Mcxy actuarial principle 精算原则
la[ pA actuarial report 精算师报告
]4aPn Actuarial Society of Hong Kong 香港精算学会
n%E,[JT actuarial valuation 精算师估值
zx@!8Z actuary 精算师
9f~qD&~ ad referendum agreement 暂定协议；有待覆核的协定
}M4dze ad valorem duty 从价税；按值征税
^h?fr` ad valorem duty system 从价税制
M0
z%<_ <} ad valorem fee 从价费
Q68~D.V%r ad valorem tariff 从价关税
l!ow\ZuQBF additional allowance 额外免税额
FJ_JaI by additional amount for unexpired risk 未过期风险的额外款额
K0w}l" )A additional assessable profit 补加应评税利润
n#!c!EfG additional assessment 补加评税
CPB{eQeDuv additional commitment 额外承担
0zW*JJxV additional commitment vote 额外承担拨款
]B>76?2W additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
yD"]:ts3 additional dependent parent allowance 供养父母额外免税额
BU -;P additional provision 额外拨款
[O3:?BNY additional stamp duty 附加印花税
t / \ S9 additional tax 补加税罚款；补加税款
/2Izj/Q Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@=kg K[t
9 adjudged bankrupt 被裁定破产
d(IJ-q J N adjudicated bankrupt 裁定破产人
=lAjQt adjudication fee 裁定费；评定印花税额手续费；评估契据费
k^
<]:B adjudication of bankruptcy 裁定破产；宣告破产
eT
b!xb adjudication of insolvency 裁定无力偿还债务
Nu7>G adjusted actual 经调整的实数；调整后的实数
l uP;P& adjusted current assets 经调整的流动资产；调整后的流动资产
YR'F]FI adjusted figure 经调整的数字；调整后的数额
8 a]'G)(ts adjusted liabilities 经调整的负债；调整后的负债
5 `1 adjusted loss 经调整的亏损；调整后的亏损
fkI 5~Y| 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
kQkc+sGJf adjusted profit 经调整的利润；调整后的利润
^N7H~CT" adjusted surplus 经调整的盈余额；调整后的盈余额
WW:G(
\` adjusted value 经调整的价值；调整后的价值
Q6m8N adjustment 调整；修订；理算〔保险〕
96w2 qgc2 adjustment centre 调剂中心
[ 9sEc adjustment lag 调整过程的时间差距；调整时差
?^VPO% adjustment mechanism 调整机制
t:2 DB) adjustment of loss 亏损调整
`D ;*.zrA adjustment process 调整过程；调整程序
N3"Jo uP adjustment range 调整幅度
JQ?`l)4 administered exchange rate 受管制汇率
+2`BZ }5y Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
=~
Uhr6Q administration expenses 行政费用
i~h@}0WR" administration fee 手续费；行政费
&nIu^,. administration in bankruptcy 破产管理
4r(0+SO administration order 遗产管理令
;<Q%d~$xy} administrator 管理人；遗产管理人
Z3]I^i
FI administrator of the estate 遗产管理人
;VE y{%nF admission of debt 债项承认书
\Kf\%Q admission of proof 接纳债权证明
uw \@~ ,d advance 放贷款项；垫付款项；预支款项；预付款项
6*i ** advance account 暂支帐目；预付款帐户
[6a-d> e{ advance compensation 预付补偿金
^ ;EhKG advance from shareholder 股东垫款
O c L7] b0 advance pending reimbursement 预支以待日后付还
%j tUbBN advanced economy 先进经济体系
<>6j>w_| advancement 预付；预付财产
Jk*cuf `rq advances warrant 垫款令
n^nE&'[?0g advancing 贷出
ujV{AF`JfB adverse balance 逆差
v@ $N,g adverse exchange 逆汇
ZA="Dac advertisement addressed to shareholders 在报章刊登的致股东通告
BAQ- 1kSz advice for collection 托收通知书
%jHm9{|X advice of drawing 提款通知书；汇票通知书
`n$A k5f advice of payment 付款通知
AYnPxiW| Advisory Committee [Securities and Futures Commission]
:7K
a4 谘询委员会〔证券及期货事务监察委员会〕
ZPZh6^cc Advisory Committee on Diversification 经济多元化谘询委员会
0j@mzd2 affidavit 誓章；遗产申报誓章
&Ym):pc affidavit of no receipt 述明无收款的誓章
iTHwH{! affiliate 联号；联营公司；附属公司
vK !`#W`X affiliated company 附属公司；联号；联营公司
[1rQ'FBB^1 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
W{;Qi&^ca affordability 负担能力
z>PVv)X African Development Bank [AfDB] 非洲开发银行
@6UtnX'd after-acquired property 事后取得的财产
c~hH
7/v after-hours dealing 市后交易
_r-LX" after-tax profit 税后盈利；税后利润；税后溢利
akv i^]x agency agreement 代理协议
pX%:XpC!h agency expenses 代理机构的开支
Xc-["y64 agency fee 代理费
7i($/mNl Agency Law 《代理法》
"VZ1LVI agent 代理人；承销人
T ipH} agent of company 公司代理人
3%*igpj\) agent's fee 代理人费；经纪费
l>\EkUT aggregate 总计；总数；总体数字
hF$`=hE,F~ aggregate amount 总款额；总额
8xB-cE aggregate assets and liabilities 总体资产与负债
+JErc)% aggregate at constant price 按固定价格计算的总体数字
58Ibje aggregate demand 总需求
uq3pk3
)W9 aggregate gross position 总持仓量
O&?i#@5# aggregate limit 总限额
|jIH gm aggregate of salaries tax 合计薪俸税
hJM& rM7 aggregate performance 总体表现；总体业绩
<);q,|eh2 aggregate supply 总体供应
QVjHGY*R aggregate surplus 总盈余
V ,KIi_Z aggregate total 整体总额
*5 Zow 3 aggregate value 总值；合计价值
Z Su.0|0# aggregated basis 合计基准
O}"oz3H aggregated net chargeable income 合计应课税入息实额
F>\,`wP aggregation 合并计算；合计；总和
O_;BZzT aggregation of incomes of husband and wife 夫妇入息合并计算
o"JH B aggregation of property 财产的总和
4r$ #- agio 差价；贴水
G Qt5GOt 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》
:la i0>
D Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
pwN2Nzski 《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》
k1,k 9BK Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
<PSz`)SN 《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》
]\yB, Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
I7vP*YE 7F 《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#+WK| a agreement for a settlement 授产协议
k^oSG1F agreement for assignment 转让协议
Tu(:? agreement for sale 售卖协议；买卖协议
w9Yx 2 agreement for sale and purchase 买卖协议
P"NI> HM agreement for the payment of interest 支付利息协议
~k34#j:J65 agreement for the repayment of money 还款协议
q.J6'v lj/ agreement of reinsurance 再保险协议
E6GubU Agricultural Bank of China 中国农业银行
ZSNbf|ldiE air passenger departure tax 飞机乘客离境税
6Y2,fW8i, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
; Pk"mC airport tax 机场税
)FwOg;=3M" alcohol duty 酒精税
lH3.q4D
5 alienation 让与；让渡；转让
`)a| Q alimony 生活费；赡养费
XI`_PQco All Ordinaries Index [AOI] 所有普通股指数
,P <I<QYu all risks 全险；综合险
oI -Fr0! All Sales Record for Stock Market 《股票市场成交报告》
- }m Allied Capital Resources Limited 新联财务有限公司
wA{) 9. all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@zS/J,:v} allocation letter 拨款信件
dFg&|Lp allocation of fund 分配款项；预留款项
&3/`cl[+ allocation of profit 利润分配；溢利分配
9-n]_AF`0 allocation warrant 拨款令
~"S5KroN allotment 分配；配股
@Xoh@:j\ allotment notice 股份配售通知；配股通知
R}Zaz3( Hd allotment of shares 股份分配
( &m1* allowable 可获宽免；免税的
Y#lAG@$ allowable business loss 可扣除的营业亏损
u|23M, allowable expenses 可扣税的支出
87[o^) 8 allowance 免税额；津贴；备抵；准备金
DQhHU1 allowance for debts 债项的免税额
c Mi9 Z] allowance for depreciation by wear and tear 耗损折旧免税额
Db2#QQ allowance for funeral expenses 殡殓费的免税额
<;i&-, allowance for inflation 为通货膨胀而预留的款项；通胀准备金
3=]/+{B allowance for repairs and outgoings 修葺及支出方面的免税额
C|}yE ;*a allowance to debtor 给债务人的津贴
ip'v<%,Q3" alteration of capital 资本更改
])pX)(a alternate trustee 候补受托人
w32F?78] amalgamation 合并
&/EZn xl ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
L ,_U co ambit of charges 征税范围；收费范围
F-Z>WC{+ amended valuation 经修订的估值
C Ws;1`aP American Commodities Exchange 美国商品交易所
^ &KH|qRrO American Express Bank Limited 美国运通银行
,hK
=x American Stock Exchange 美国证券交易所
$_
$%L0)5 amortization 摊销
MS SHMR amount due from banks 存放银行同业的款项
m";8 nm amount due from banks abroad 存放海外银行同业的款项
*y"|/_
* amount due from holding companies 控股公司欠款
D622:Y886 amount due from local banks 存放本港银行同业的款项
\mN?5QCcE amount due to banks 银行同业的存款
o\j<EQb. amount due to banks abroad 海外银行同业的存款
E3Z>R=s amount due to holding companies 控股公司存款
hQSJt[8My amount due to local banks 本港银行同业的存款
^(xVjsHp# amount due to outport banks 外埠银行同业的存款
'iYaA-9j amount for note issue 发行纸币的款额
[\HAJ A, amount of bond 担保契据的款额
hy"p 8j7_ amount of consideration 代价款额
.hvn/5s amount of contribution 供款数额
/C<} :R amount of indebtedness 负债款额
RAyR&p amount of principal of the loan 贷款本金额
8HO)",+I amount of rates chargeable 应征差饷数额
Z?",+|4 amount of share capital 股本额
*7Sg8\wDn amount of sums assured 承保款额
'\m\$
{ amount of variation 变动幅度
I@a7!ugU65 amount of vote 拨款数额
1 _W5@) amount payable 应付款额
Q~*3Z4)j amount receivable 应收款额
hG'2(Y! Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\v_t:
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a -TsD}'X ancillary risk 附属风险
qpc2;3*7 annual account 周年帐目；周年帐目报表；年度决算；年结
}\ui} \ annual accounting date 年结日期
^?[^o\/@R annual allowance 每年免税额；年积金；年度津贴；年津
eWx6$_| annual balance 年度余额
&4MVk3SLx# annual disposable income 每年可动用收入
{&(bKQ annual estimates 周年预算
~pSD| WX annual fee 年费
'E8dkVlI annual general meeting 周年大会
l:+pO{7L annual growth rate 年增率；每年增长率
5p{tt;9[ annual long-term supplement 长期个案每年补助金
:S7yM8 b` annual pensionable emolument 可供计算退休金的年薪
*t |j+*c}
annual report 年报
+XRv
iHA` Annual Report on the Consumer Price Index 《消费物价指数年报》
~(0Y`+gC annual return 周年报表；周年申报表；每年报税表格
zZh`go02E Annual Return Rules 《周年报表规则》
ZCJ8 I annual review of consumer prices 每年消费物价回顾
Ez1* } annual roll-forward basis 逐年延展方式
B&Ci*#e annual salary 年薪
f&cG;Y
annual statement 年度报表；年度决算表
SS~Txt75m 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
S(-=I!.G{ annuitant 年金受益人
6nSk,yE'hE annuity 年金
o_* |`E annuity contract 年金合约
s3kEux^ annuity on human life 人寿年金
_ &![s] antecedent debt 先前的债项
y<. !TULa_ ante-dated cheque 倒填日期支票
ujWHO$uz! anticipated expenditure 预期开支
ng <`2XgU anticipated net profit 预期纯利
d<b,LD^ anticipated revenue 预期收入
];2eIe
anti-inflation measure 反通货膨胀措施
Oc'z?6axWv anti-inflationary stance 反通货膨胀立场
O}f( h5!k apparent deficit 表面赤字
?RzT0HRd apparent financial solvency 表面偿债能力
Sf'5/9<DW+ apparent partner 表面合伙人
EhUy7b,1_ application for personal assessment 个人入息课税申请书
gX _BJ6 application of fund 资金应用
i:8^:(i application to release as liquidator and to destruct the books of accounts and documents
B+DRe 8 申请免除清盘人职务及毁灭帐簿与文件
ry]7$MQyV appointed actuary 委任精算师
d,+n,;6Cf appointed auditor 委任核数师；委任审计师
t(rU6miN appointed trustee 委任的受托人
g^4FzJ appointer 委任人
_TXV{<E6 apportioned pro rata 按比例分摊
9iy|= apportionment 分配；分摊
F i/G, [q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
l=]vC +mU apportionment formula 分摊方程式
O]g+z$2o apportionment of estate duty 遗产税的分摊
S7q & |nI appraisal 估价；评估
$B?7u@>, appreciable growth 可观增长
rpT <cCem1 appreciable impact 显着影响
c k~xj0 appreciable increase 可观增长
?^vZ{B)&0E appreciation 增值；升值
C|zH {.H appreciation against other currencies 相对其他货币升值
y&Hh8|'mC appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&P3 vcB appreciation tax 增值税
Aii[=x8 appropriation 拨款；拨用；拨付
JAz;_wS(k appropriation account 拨款帐目
Wu&Di8GhP Appropriation Bill 拨款法案
y 4L9Cxvs appropriation-in-aid system 补助拨款办法
qi2dTB approved assets 核准资产
Q8q_w2s, approved basket stock 认可一篮子证券
[E~TYk; approved budget 核准预算
cj#q7 approved charitable donation 认可慈善捐款
Xt84 Evo approved charitable institution 认可慈善机构
) :@%xo F5 approved currency 核准货币；认可货币
\8D~,$,``| approved estimates 核准预算
,AM-cwwT:u approved estimates of expenditure 核准开支预算
Z :+#3.4$3 approved overseas insurer 核准海外保险人
_64@zdL+ approved overseas trust company 核准海外信托公司
3T/j5m}+! approved pooled investment fund 核准汇集投资基金
#+PbcL approved provident fund scheme 认可公积金计划
uP]o39b;V approved provision 核准拨款
z0[Z O1Fo( approved redeemable share 核准可赎回股份
m_ m@>}ud approved regional stock 认可地区性证券
j2M(W/_ approved retirement scheme 认可退休金计划
1[`<JCFClc approved subordinated loan 核准附属贷款
)x &@j4, arbitrage 套戥；套汇；套利
%Ab_PAw arbitrageur 套戥者；套汇者
QZox3LM1&. arbitrary amount 临时款项
J"%}t\Q arrangement 措施；安排；协定
UJ$:5*S=u arrears 欠款
CWQ2iu<_0 arrears of pay 欠付薪酬
8Jj0-4] arrears of revenue 逾期未收税款；逾期未收的帐项
zpqNmxmF articles of association 组织章程；组织细则；组织章程细则
x 4< /\o Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
A_~5| ascertainment of profit 确定利润
\=_q{ "Asia Clear" “亚洲结算系统”
XSjelA? Asia Commercial Bank Ltd. 亚洲商业银行有限公司
WUS9zK Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
X ", 0VO Asian Development Fund [ADF] 亚洲发展基金
C}'="g^=sl Asian dollar bond 亚洲美元债券
jsd]7C Asian dollar market 亚洲美元市场
jY+S,l D Asian dollar rate 亚洲美元利率
h)^A3;2F Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
!o': \hex6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
:qTcxzV asked price 沽盘；喊价；索价；卖方报价
{WeXURp&nF assessable income 应评税入息
8V hck-wF assessable loss 应评税亏损
2\B9o `Y assessable profit 应评税利润
*/y]!<\v!k assessable value 应评税值
lV6[d8P assessed profit 估定利润
3,L3C9V' assessed value 经评估价值
Wd 56B+ assessment 评税；评定；估价；评税单
0(/D| assessment number 评税编号；估价编号
tlL n assessment of additional tax 补加税评税
,]_(-tyN| assessment of performance 业绩评估；实绩评价
Pph8"`mv.m Assessor 评税主任
xTFrrmxOf asset price bubbles 资产价格泡沫
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asset-backed securities 具资产保证的证券
56SS
>b assets accretion 资产增值
I#E(r> KW* assets and liabilities 资产与负债
#lsh N,CPm assets betterment statement 资产递增表；资产改进表
Wo9psv7. assets lending 实物放款；有抵押贷款
uV}WSoq[ assets of the company passing on the death 死者去世时转移的公司资产
fb.\V]K assets pledged as security for liabilities 用作负债抵押的资产
^h6$> n5 assets portfolio 资产投资组合
EH*ym#Y assets price 资产价格
+ i @yZfT assets quality 资产质素
v ;]I^Kq assets realization 资产变现
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.6cp3 assets refinancing arrangement 资产再集资安排
"G9'm assets securitization 资产证券化
"R2t&X[9 assets situated outside Hong Kong 在香港以外地方的资产
j H.Ju|nO assets stripping 削减资产；拆卖资产
C7 ]DJn assets value 资产值
PL9eU y assignee 承让人
`,Y[ Z assignment 转让；转让书；转让契
(ND5CKCR^ assignment of interest 权益转让
Ly)(_Tp@+ assignment of letters patent and trade mark 专利证书及商标转让
{#1j" assignment of property 物业转让；物业转让书
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(bt%b assignment right 转让权
33<fN:J]f assignor 转让人
jxnQG A associate 有联系的人；有关连人士；相联者；合伙人；联系人
I51oG:6fR? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
5Hwo)S]r associate member 附属会员
A!ioji+{[ associated body corporate 相联法人团体
`o_f UOe8a associated company 相联公司；联属公司
k)5_1 y associated corporation 相联法团
UR Oj9CO v Association of Chartered Certified Accountants [ACCA] [United Kingdom]
LGo2^Xx 公认会计师公会〔英国〕
\U!@OX.R'M Association of Futures Exchange Brokers 香港期货经纪协会
P('t6MVl T Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
t8A kdSU0 association of underwriters 承保人组织
&8]#RQy{f assumption of control 接管
7 bonOt
Y assurance 担保；保险；转易；转易书
r}oURy,5 assurance of interest 权益的转易
"B9[cDM& at 19XX price 按一九ＸＸ年价格计算
1c)\ at a discount 按赔价计算；按贴水价格计算；打折扣
Ns.3s7& at a premium 按溢价计算；按升水价格计算
vQK n= at call 通知付款；按通知
-v;n"Zy1 at constant market price 按固定市价计算
, G[r+4|h at constant price 按固定价格计算
$bZu^ d, at cost 按成本计算
7`b lGzP_ at current market price 按当时市价计算；按现时市价计算
,pyQP^u- at current price 按当时价格计算；按现时价格计算
C# Hcv*D at factor cost 按要素成本计算；按生产要素成本计算
CJ9cCtA at money-of-the-day price 按付款当日价格计算
v} F4R $ at or better 按指定或较佳价位〔买卖指令〕
(ve+,H6w\ at par 按面值计算；平价
9Hf*cQ at sight 见票即付
YVB %
kKv{ at the close 按收市盘
Pqy-gWOv at the opening 按开市盘
0 1LZE,. attestation 见证；见证条款
zBk_ -'z at-the-money option 平价期权
mb0n}I_AC attorney 受权人；受托代表人
x7 "z(rKl attornment 新拥有人承认书
(O8,zqP9l attributable profit 可归属利润
F8{ldzh attributable share value 可归属股份价值
O9t=lrYV! Auckland Stock Exchange 奥克兰证券交易所
@J-plJ4e auction 拍卖
8yE!7$Mj auctioneer 拍卖商
&sm
@ audit 审计；核数
wVgi+P Audit Commission 审计署
H<`^w)? Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
[AXsnpa/C 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
5ZnSA9? audit review 帐目审查
sS,
z zx< Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
0TTIaa$ audited account 审计帐目；经审计的帐目
pO"m~ mpA audited annual account 经审计的周年帐目
%6AYCN?Ih audited balance sheet 经审计的资产负债表
&&X$d!V auditor 核数师；核数主任；审计师
g-."sniP$g auditor's certificate 核数师证明书；审计师证明书
Uh|TDuM auditor's report 核数师报告；审计师报告
&&; ex9 Aussie bond 澳元债券
$ "Af y)Ir austerity budget 紧缩预算
<z^SZ~G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
x.I][(} Australia All Ordinaries Index 澳洲所有普通股票指数
u\`/Nhn Australian Dollar [AUD] 澳元
X(IyvfC Australian Options Market 澳大利亚期权市场
F(deu^s%{ Australian Securities Commission 澳洲证券事务监察委员会
BS N6|W Australian Society of Certified Practising Accountants 澳洲执业会计师公会
[ L
Australian Stock Exchange 澳大利亚证券交易所
Y |mW. Austrian Schilling [ATS] 奥地利先令
s4 (Wp3>3i authentication 认证；鉴证
! ?jK1{E3 authority to purchase 委托购买证；委购书
PmHd9 ^C authorization 认可；核准；授权；授权书
Tru c[A.2Z authorization by direction 指示授权
W:WQaF`2x authorization by instruction 指令授权
F av?,Q ,n authorization by warrant 令状授权
]* 0(-@ authorization of unit trust 单位信托的认可
UanEzx% authorized agent 指定代理人
RF:0 4d authorized capital 法定资本
4iwf\# authorized clerk 出市员
GjEqU;XBi authorized dealer 认可交易商
Uls+n@\! authorized financial institution 认可财务机构
Hj2<ZL authorized fund 认可基金
@a0Q0M authorized fund house 获授权的基金公司；认可基金公司
&I%IaNco authorized institution 认可机构
/N>} 4Ay authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
K!p,x;YX authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
d , UCH authorized insurer 获授权保险人；获认可承保人
#G[t X6gU authorized investment 特准投资项目
rkq#7 authorized person 获授权人
"e@n:N! authorized representative 获授权代表
h(nj,X+ authorized share capital 法定股本
nWk e#{[ automated quotation system 自动报价系统
=5?.'XMk Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ls1B \Aw _ 自动交易系统〔香港期货交易所有限公司〕
$C u R}g automatic adjustment mechanism 自动调整机制
1eHe~p , automatic adjustment system 自动调整系统
r_^)1w Automatic Clearing House 自动票据交换所
D^|9/qm$ automatic exchange rates accumulation system 自动化汇率累集系统
"kU ] Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
$Zxt&a automatic teller machine [ATM] 自动柜员机
`]jqQr97 autopay 自动转帐
P3!Atnv2 available assets 可用资产
n}JPYu available fiscal reserve 现存财政储备
Z|I-BPyn available profit 可用利润
LL.x11 o3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
5rloK " average 平均；平均数；海损
IX WQ ) average basic salary 平均基本薪金
9,scH65x average consumer expenditure 平均消费开支；一般消费开支
b# u8\H average cost 平均成本
+Ofa#^5);K average cost of land production 增辟土地平均成本
Wo!;K|~P average daily turnover 平均每日成交额
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\FOKj average daily wage rate 平均每日工资率
w#9_eq|3 average expenditure pattern 平均开支模式
:RiF3h( average growth rate 平均增长率
\J3 /keL average net fixed assets 固定资产平均净值
s6n`?,vw average of relatives 相对价格平均数
Z7z]2v3}c average price 平均价格
mlB~V3M'G average propensity to consume 平均消费倾向；一般消费倾向
&I/qG`W average propensity to save 平均储蓄倾向；一般储蓄倾向
o_$&XNC_ average rate 平均率
oL-2qtv average revenue 平均收入；平均收益
]Lm 'RlV average stock 平均库存；平均存货
/8c&Axuv average yearly rent 平均年租
? :uNN avoidance of double taxation 避免双重课税
C?o6(p"b avoidance of tax 避税
