A:
2r0!h98 A share Ａ股；甲类股份
Zs{R O abatement of tax 减税；减扣免税额
iQIw]*h^ ABN AMRO Bank N.V. 荷兰银行
{.OoOqq9 above-the-line expenditure 线上项目支出；经常预算支出
N9PM.nbd% above-the-line receipt 线上项目收入；经常预算收入
!U!E_D.O ABSA Asia Limited 南非联合亚洲有限公司
e C{Z absolute change 绝对数值变更
}\{1`$*~ absolute expenditure 实际开支
n6Zx0ad? absolute guideline figure 绝对准则数字
o Me]dK absolute interest 绝对权益
A(p absolute order of discharge 绝对破产解除令
= 4
H K absolute profit margin 绝对利润幅度
Rx"Qwi, \U absolute value 实值；绝对值
p4EItRZS absolutely vested interest 绝对既得权益
b
. j^US^ absorbed cost 已吸收成本；已分摊成本
nQHd\/B
absorption 吸收；分摊；合并
6)$ N[FNs absorption rate 吸收率；摊配率；分摊率
FxX3Pq8h ACB Finance Limited 亚洲商业财务有限公司
|P7f^0idk acceptable form of reciprocity 合理的互惠条件
E |;5Z* acceptable rate 适当利率；适当汇率
O*{H;7 Pv acceptance agreement 承兑协议
tuU XW5!/ acceptance for honour 参加承兑
vxT "BvN acceptor 承兑人；接受人；受票人
X4G55]D$> acceptor for honour 参加承兑人
#/dde9y accident insurance 意外保险
~&3"Mi&>` Accident Insurance Association of Hong Kong 香港意外保险公会
walRqlo@ accident insurance scheme 意外保险计划
15 11<, accident year basis 意外年度基准
3a}`xCO5 accommodation 通融；贷款
'sBXH EZA] accommodation bill 通融票据；空头票据
f1$mh1J W accommodation party 汇票代发人
m
Ap|?n/K account balance 帐户余额；帐户结余
$
].k6,%{p account book 帐簿
+%\j$ Pv account collected in advance 预收款项
7U`S9DDwq account current book 往来帐簿
o>-v?Ug account of after-acquired property 事后取得的财产报告
s7i.p] account of defaulter 拖欠帐目
cgXF|'yI&l account payable 应付帐款
Z:J.FI@ account payee only [A/C payee only] 只可转帐；存入收款人帐户
^p zxwt account receivable 应收帐款
0P40K account receivable report 应收帐款报表
]"g >> N account statement 结单；帐单；会计财务报表
QU!'W&F6 account title 帐户名称；会计科目
I*S`I|{J accountant's report 会计师报告
3ZlGbP#3w Accountant's Report Rules 会计师报告规则
@dCPa7:>& accounting and auditing procedure 会计与审计程序；会计与核数程序
_xg VuJ Accounting Arrangements 《会计安排》
,1;8DfVZ V accounting basis 会计基础
+Cg"2~ accounting by Official Receiver 破产管理署署长呈交的帐目
G=5t5[KC Accounting Circular 《会计通告》
+ Z<Q^5w@ accounting class 会计类别
j~*Z7iu accounting date 记帐日期；会计结算日期
e=z_+gVm accounting for money 款项核算
x0h3jw+6 Accounting Officer 会计主任
! []I%'s accounting period 会计报告期；会计期
)c >B23D accounting policy 会计政策；会计方针
<ii1nz accounting practice 会计惯例
E5BgQ5'
accounting principle 会计准则
'b?.\Bm; accounting record 会计记录
ou^nzm accounting report 会计报告
:t{vgi D9 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
}R&5qpl Accounting Society of China 中国会计学会
%s@S|<
W accounting statement 会计报表
%"[dGB$S accounting system 会计制度；会计系统
#"8[8jyV accounting transaction 会计事项；帐务交易
Te@6N\g
accounting treatment 会计处理
SslY]d] accounting year 会计年度
5 Vo}G %g accretion 增值；添加
;;'a--' " accrual 应计项目；应累算数目
Ji:iKkI accrual basis 应计制；权责发生制
4<Sa,~4 accrual basis accounting 应计制会计；权责发生制会计
7 Y>`- \ accrue 应累算；应计
MR_bq_) accrued benefit 应累算利益
RjGB#AK accrued charges 应计费用
MhI)7jj`mt accrued cumulative preference share dividend 应累算的累积优先股股息
IqCCfsf4 accrued expenses 应累算费用
)uid!d accrued interest payable 应付利息；应计未付利息
{ogZT7w} accrued interest receivable 应收利息；应计未收利息
D p*$GQ accrued right 累算权益
bxdXZB n accruing profit 应累算的利润
%FyygT b;S accumulated fiscal reserve 累积财政储备
!ObE{2Enf accumulated profit 累积利润；滚存溢利
z YG,x*IH accumulated reserve 累积储备
"8muMa8Q% accumulation of surplus income 累积收益盈余
IiK(^:~% acquired assets 既得资产
# >:(#^Uu acquisition 收购；购置；取得
C SL{Q acquisition cost 购置成本
y /:T(tk$ acquisition expenses 购置费用
$C05 iD acquisition of 100% interest 收购全部股权
d$_ q=ywc acquisition of control 取得控制权
?5yH'9zE acquisition of fixed assets 购置固定资产
sj zXJ`s acquisition of shell “买壳”
Sn0gTsZ acquisition price 收购价
0)o N[ act of God 天灾
k<Tez{< acting partner 执事合伙人
3Q$'qZw p active market 买卖活跃的市场；交投畅旺的市场；旺市
hygnC`| active partner 积极参与的合伙人
hiMyFvA4 active trading 交投活跃
+|?|8"Qg actual circulation 实际流通
fcE)V#c" g actual cost 实际成本
j:e^7|. actual expenditure 实际开支；实际支出
`N ,Vs n" actual income 实际入息；实际收入；实际收益
5{ FM#@ actual market 现货市场
[Yy\> actual price 现货价；实际价格
B8 0odU& actual profit 实际利润
W~u actual quotation 实盘；实际价位；实际报价
f' '{.L actual year basis 按实际年度计算
mUt,Z^ l` actuals 实货
-H4+ur JJ actuarial investigation 精算调查
=\Vu=I actuarial principle 精算原则
O*rmD<L$ actuarial report 精算师报告
v<%k d[ N Actuarial Society of Hong Kong 香港精算学会
^'7C0ps+A actuarial valuation 精算师估值
\+{t4Im actuary 精算师
r9]
rN ad referendum agreement 暂定协议；有待覆核的协定
v : "m ad valorem duty 从价税；按值征税
fi&uB9hc ad valorem duty system 从价税制
c3V]'~ ad valorem fee 从价费
2>$F0
M ad valorem tariff 从价关税
]<q}WjXD' additional allowance 额外免税额
G*(K UG> additional amount for unexpired risk 未过期风险的额外款额
*t.q m5h additional assessable profit 补加应评税利润
p/hvQy E additional assessment 补加评税
"br RME3 additional commitment 额外承担
}. xrJ52Tz additional commitment vote 额外承担拨款
B.YMP;7> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
&]VQR2J}: additional dependent parent allowance 供养父母额外免税额
!{Q :(B#ec additional provision 额外拨款
{xv?wenE additional stamp duty 附加印花税
CQSpPQA additional tax 补加税罚款；补加税款
-SvTg{Q{la Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Q54r?|'V adjudged bankrupt 被裁定破产
3^\? >C7 adjudicated bankrupt 裁定破产人
hD_5~d adjudication fee 裁定费；评定印花税额手续费；评估契据费
JY2/YDJ adjudication of bankruptcy 裁定破产；宣告破产
}Kj Ju; adjudication of insolvency 裁定无力偿还债务
W-z90k4Z5 adjusted actual 经调整的实数；调整后的实数
i,#k}CNu adjusted current assets 经调整的流动资产；调整后的流动资产
q]eFd6
adjusted figure 经调整的数字；调整后的数额
[0&'cu> adjusted liabilities 经调整的负债；调整后的负债
M@~~ f
adjusted loss 经调整的亏损；调整后的亏损
Dn_"B0$lk 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
2~!R*i adjusted profit 经调整的利润；调整后的利润
R <;OEN adjusted surplus 经调整的盈余额；调整后的盈余额
x6^l6 N adjusted value 经调整的价值；调整后的价值
tlV &eN adjustment 调整；修订；理算〔保险〕
D0 /DI adjustment centre 调剂中心
dn Zz A adjustment lag 调整过程的时间差距；调整时差
S9 G+#[.| adjustment mechanism 调整机制
^kn ^CI6 adjustment of loss 亏损调整
s. y q}Q adjustment process 调整过程；调整程序
(*6 m^ adjustment range 调整幅度
p^1zIC>F administered exchange rate 受管制汇率
PS=e\(6QC Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#wenX$UTh3 administration expenses 行政费用
Uv xSMD:A administration fee 手续费；行政费
V1SqX:;b& administration in bankruptcy 破产管理
>ZT& `E administration order 遗产管理令
OM.k?1%+M administrator 管理人；遗产管理人
p}3NJ V administrator of the estate 遗产管理人
.xGo\aD admission of debt 债项承认书
c,y|c`T 2 admission of proof 接纳债权证明
%MJL5 advance 放贷款项；垫付款项；预支款项；预付款项
bLgL0}=n advance account 暂支帐目；预付款帐户
YijMF/Uyb advance compensation 预付补偿金
S&4+ e:K advance from shareholder 股东垫款
/ !3ZW XY\ advance pending reimbursement 预支以待日后付还
D|d4:;7 advanced economy 先进经济体系
7\A4vUI3 advancement 预付；预付财产
*Jvxs
R'a1 advances warrant 垫款令
p%q.*trUb9 advancing 贷出
_eJX i, adverse balance 逆差
x\hWyY6J[ adverse exchange 逆汇
'>j<yaD' advertisement addressed to shareholders 在报章刊登的致股东通告
v6s\Z\v)Q` advice for collection 托收通知书
:qKF58W advice of drawing 提款通知书；汇票通知书
} q% jO advice of payment 付款通知
2_;] Advisory Committee [Securities and Futures Commission]
HH)"]E5 谘询委员会〔证券及期货事务监察委员会〕
. yZm^& Advisory Committee on Diversification 经济多元化谘询委员会
4YszVT-MU~ affidavit 誓章；遗产申报誓章
01udlW. affidavit of no receipt 述明无收款的誓章
~U6" ? affiliate 联号；联营公司；附属公司
VeZey )Q affiliated company 附属公司；联号；联营公司
M[, D * affirmation [estate duty] 非宗教式宣誓〔遗产税〕
`SV"ElRV affordability 负担能力
AL$W +') African Development Bank [AfDB] 非洲开发银行
bGv* -;* after-acquired property 事后取得的财产
L#D9@V 'z after-hours dealing 市后交易
ZJ;LD* after-tax profit 税后盈利；税后利润；税后溢利
*'D=1{WZ! agency agreement 代理协议
#HeM,;Xp agency expenses 代理机构的开支
lT.zNhz:d9 agency fee 代理费
2fJ{LC Agency Law 《代理法》
v: KX9 A. agent 代理人；承销人
b'i'GJBQ+$ agent of company 公司代理人
.~3kGf": agent's fee 代理人费；经纪费
CRFCqmevR aggregate 总计；总数；总体数字
v "Me {+ aggregate amount 总款额；总额
6* IpAIh aggregate assets and liabilities 总体资产与负债
0n3D~Xzd aggregate at constant price 按固定价格计算的总体数字
X C DSmZ aggregate demand 总需求
OL3UgepF aggregate gross position 总持仓量
/aZE,IeEz aggregate limit 总限额
6*u,c^a aggregate of salaries tax 合计薪俸税
F|9+ +) aggregate performance 总体表现；总体业绩
Bv $UFTz aggregate supply 总体供应
;7Y[c}V1^ aggregate surplus 总盈余
) Qq'Wp3i aggregate total 整体总额
W>B^S aggregate value 总值；合计价值
2 i\Q@h aggregated basis 合计基准
17}$=#SX aggregated net chargeable income 合计应课税入息实额
YN Syi@ aggregation 合并计算；合计；总和
P z ?m>># aggregation of incomes of husband and wife 夫妇入息合并计算
38~PWKt aggregation of property 财产的总和
%}q .cV agio 差价；贴水
@6 /yu>% 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》
xCWz\-; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
A\z`c
e! 《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》
{ Oj 7 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
rK1-Mu 《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》
Z!6UW:&~7 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
?
-3\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
)RN<GW' agreement for a settlement 授产协议
;QBh;jg4 agreement for assignment 转让协议
j!\dn!Xwt agreement for sale 售卖协议；买卖协议
?}}qu'N:N agreement for sale and purchase 买卖协议
$&hN*7Ts agreement for the payment of interest 支付利息协议
p3c"ZPO~z agreement for the repayment of money 还款协议
%r%So_^ agreement of reinsurance 再保险协议
i|]7(z#OyI Agricultural Bank of China 中国农业银行
R(k}y,eh.` air passenger departure tax 飞机乘客离境税
P7:d ly[,q Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
=E(#YCx airport tax 机场税
Z) Wnow alcohol duty 酒精税
`0bP0^w alienation 让与；让渡；转让
mN*?% t alimony 生活费；赡养费
;I}' } All Ordinaries Index [AOI] 所有普通股指数
tdep|sD all risks 全险；综合险
A%u_&a}
All Sales Record for Stock Market 《股票市场成交报告》
3J~0O2 Allied Capital Resources Limited 新联财务有限公司
hmpr%(c ` all-items index [Consumer Price Index] 总指数〔消费物价指数〕
@PI%FV z~p allocation letter 拨款信件
%{!R
l@ allocation of fund 分配款项；预留款项
C&+6>L@ allocation of profit 利润分配；溢利分配
Fv8f+)k)Z~ allocation warrant 拨款令
/7D<'MF allotment 分配；配股
,\YAnKn6_ allotment notice 股份配售通知；配股通知
c6&Q^p|CF allotment of shares 股份分配
OcmRZ allowable 可获宽免；免税的
X^s2B W allowable business loss 可扣除的营业亏损
B(_WZa! allowable expenses 可扣税的支出
*nC(-(r:J` allowance 免税额；津贴；备抵；准备金
=2Cj ,[$ allowance for debts 债项的免税额
*$,:m allowance for depreciation by wear and tear 耗损折旧免税额
D`[Khs f allowance for funeral expenses 殡殓费的免税额
\]uV!)V5B allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Kcy@$uF{2 allowance for repairs and outgoings 修葺及支出方面的免税额
ALc`t(..}A allowance to debtor 给债务人的津贴
$, 3J7 l3 alteration of capital 资本更改
Cr C =A=e alternate trustee 候补受托人
v+G=E2Lhv amalgamation 合并
QA3/ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
r)^vO+3u ambit of charges 征税范围；收费范围
^7^N}x@ amended valuation 经修订的估值
W3H+.E American Commodities Exchange 美国商品交易所
t `kui. American Express Bank Limited 美国运通银行
E&`Nh5 JfC American Stock Exchange 美国证券交易所
x 79Ha, amortization 摊销
]QVNn ?PA8 amount due from banks 存放银行同业的款项
^uBxgWIC amount due from banks abroad 存放海外银行同业的款项
a u7.4ln>Y amount due from holding companies 控股公司欠款
- VxDNT}Tr amount due from local banks 存放本港银行同业的款项
=WIJ>#Go < amount due to banks 银行同业的存款
X] % itA amount due to banks abroad 海外银行同业的存款
IQZ#-)[T" amount due to holding companies 控股公司存款
!3X0FNGq amount due to local banks 本港银行同业的存款
vi.w8 >CE amount due to outport banks 外埠银行同业的存款
[F!Y%Z p
amount for note issue 发行纸币的款额
TaE~s amount of bond 担保契据的款额
H@bf'guA|B amount of consideration 代价款额
`h:34RC; amount of contribution 供款数额
#@HF<'H}mu amount of indebtedness 负债款额
a 2 IgC25 amount of principal of the loan 贷款本金额
bKg8 rK u amount of rates chargeable 应征差饷数额
a.N{-2ptH amount of share capital 股本额
N IdZ amount of sums assured 承保款额
}}v9
`F amount of variation 变动幅度
,R%q}IH# amount of vote 拨款数额
wX >*H amount payable 应付款额
Ar*^ ; / amount receivable 应收款额
86]p#n_>Fv Amsterdam Stock Exchange 阿姆斯特丹证券交易所
(T`E!A0I\? analysis 分析
Q></`QWpoB ancillary risk 附属风险
.*m>\>Gsgw annual account 周年帐目；周年帐目报表；年度决算；年结
(aOv#Vor]% annual accounting date 年结日期
^8.]d~j annual allowance 每年免税额；年积金；年度津贴；年津
_XCOSomL` annual balance 年度余额
V"c
6Kdtd annual disposable income 每年可动用收入
Po%LE]v, annual estimates 周年预算
Pj}6 6. annual fee 年费
okbQ<{9 annual general meeting 周年大会
AbZKYF
P annual growth rate 年增率；每年增长率
$Y69@s %f annual long-term supplement 长期个案每年补助金
o2<#s)GpY annual pensionable emolument 可供计算退休金的年薪
wgCa58H76 annual report 年报
0 a80 LAK Annual Report on the Consumer Price Index 《消费物价指数年报》
Z& ;uh_EC annual return 周年报表；周年申报表；每年报税表格
`Bl I@6th Annual Return Rules 《周年报表规则》
!pD*p)`s annual review of consumer prices 每年消费物价回顾
,l<6GB2\ annual roll-forward basis 逐年延展方式
v`M3eh@$A annual salary 年薪
|yx6X{$k annual statement 年度报表；年度决算表
Na:w ]r:y Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
,7<f9 EVY annuitant 年金受益人
xg3 :} LQ annuity 年金
|`.([2 annuity contract 年金合约
HDF |{ annuity on human life 人寿年金
l<A|d{" ] antecedent debt 先前的债项
y&V@^ "` ante-dated cheque 倒填日期支票
9I4K}R anticipated expenditure 预期开支
rk #sy$ anticipated net profit 预期纯利
BocSwf;v. anticipated revenue 预期收入
1fpQLaT anti-inflation measure 反通货膨胀措施
DQ r Y*nH anti-inflationary stance 反通货膨胀立场
3.*8)NW apparent deficit 表面赤字
RS8Hf ~0G apparent financial solvency 表面偿债能力
b:TLV`>/& apparent partner 表面合伙人
~{jcH application for personal assessment 个人入息课税申请书
L U={")TdQ application of fund 资金应用
@0/+_2MH- application to release as liquidator and to destruct the books of accounts and documents
YB2VcF.LU 申请免除清盘人职务及毁灭帐簿与文件
{0WHn.,2Y appointed actuary 委任精算师
;IZwTXu !S appointed auditor 委任核数师；委任审计师
T( U_ appointed trustee 委任的受托人
E>D_V@,/ appointer 委任人
%-1O.Q|f apportioned pro rata 按比例分摊
sM `DL apportionment 分配；分摊
$xPaYf Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
'Wm x)0) apportionment formula 分摊方程式
|R/%D%_g apportionment of estate duty 遗产税的分摊
@U& QI* appraisal 估价；评估
J^Wa8Q;9lX appreciable growth 可观增长
D =-SO
+ appreciable impact 显着影响
:% ,:" appreciable increase 可观增长
D$I5z. a appreciation 增值；升值
P*3BB>FO appreciation against other currencies 相对其他货币升值
H[U!% Z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~ d|A!S` appreciation tax 增值税
JR@`2YP- appropriation 拨款；拨用；拨付
7o# I,d~ appropriation account 拨款帐目
2y;Skp Appropriation Bill 拨款法案
RAgg:3^ appropriation-in-aid system 补助拨款办法
8
Hg+H= ? approved assets 核准资产
L.* M&Ry approved basket stock 认可一篮子证券
\Je0CD=e` approved budget 核准预算
i@"@9n~ approved charitable donation 认可慈善捐款
q_A!'sm@) approved charitable institution 认可慈善机构
O;:mCt _H approved currency 核准货币；认可货币
N"Zt47( approved estimates 核准预算
@t Nz Q8 approved estimates of expenditure 核准开支预算
j aII r06 approved overseas insurer 核准海外保险人
Y NKH N2E8 approved overseas trust company 核准海外信托公司
6x TuNE1 approved pooled investment fund 核准汇集投资基金
MyJ %`@+1 approved provident fund scheme 认可公积金计划
{?}E^5Z*g approved provision 核准拨款
0zmE>/O+ approved redeemable share 核准可赎回股份
Z>:NPZODf approved regional stock 认可地区性证券
V c&! OE approved retirement scheme 认可退休金计划
p6>Svcc approved subordinated loan 核准附属贷款
6t[+pL\b arbitrage 套戥；套汇；套利
7)`nD<j 5 arbitrageur 套戥者；套汇者
mHdA2 arbitrary amount 临时款项
i&bA2p3+d arrangement 措施；安排；协定
G|!Tj X7s arrears 欠款
|"ls\ 7 arrears of pay 欠付薪酬
Yvw(t j5_5 arrears of revenue 逾期未收税款；逾期未收的帐项
ayR- \mZ articles of association 组织章程；组织细则；组织章程细则
&^ 1$^= Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
#Z?A2r!1 ascertainment of profit 确定利润
O_oPh] x) "Asia Clear" “亚洲结算系统”
"l3_=Gua Asia Commercial Bank Ltd. 亚洲商业银行有限公司
H1|? t+oP Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
46 _xyz3+ Asian Development Fund [ADF] 亚洲发展基金
_.tVSV p Asian dollar bond 亚洲美元债券
=_JjmTy;a Asian dollar market 亚洲美元市场
yVU^M?`# Asian dollar rate 亚洲美元利率
qe V fE_< Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
kCWV r Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
YxYH2*q@ asked price 沽盘；喊价；索价；卖方报价
>JHryS.j$4 assessable income 应评税入息
j4gF;-m< assessable loss 应评税亏损
!;q&NHco assessable profit 应评税利润
_{I3i:f9X8 assessable value 应评税值
vyNxT* ,[K assessed profit 估定利润
}7|1 assessed value 经评估价值
'f! 8DGix assessment 评税；评定；估价；评税单
eenH0Ovv assessment number 评税编号；估价编号
wN_Vfb assessment of additional tax 补加税评税
rK' L6o assessment of performance 业绩评估；实绩评价
u^@f&BIG]: Assessor 评税主任
> kG GR asset price bubbles 资产价格泡沫
xI #9 asset-backed securities 具资产保证的证券
oR)Jznmi} assets accretion 资产增值
U6glp@s assets and liabilities 资产与负债
\FQRNj?'_ assets betterment statement 资产递增表；资产改进表
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p7t assets lending 实物放款；有抵押贷款
{j.bC@hWw assets of the company passing on the death 死者去世时转移的公司资产
| k&Ck assets pledged as security for liabilities 用作负债抵押的资产
5;tD"/nz assets portfolio 资产投资组合
N({MPO9 assets price 资产价格
q( assets quality 资产质素
LM:vsG assets realization 资产变现
?ZV /U! y assets refinancing arrangement 资产再集资安排
Ec!"O3%!M^ assets securitization 资产证券化
}^ApJS(FQ assets situated outside Hong Kong 在香港以外地方的资产
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-I*bt assets stripping 削减资产；拆卖资产
j+i\bks assets value 资产值
Ep9nsX* assignee 承让人
((YMVe assignment 转让；转让书；转让契
:}He\V assignment of interest 权益转让
+SP{hHa^ assignment of letters patent and trade mark 专利证书及商标转让
]J1dt N= assignment of property 物业转让；物业转让书
b.2aHu( 3 assignment right 转让权
]~Rho_mq# assignor 转让人
] AINK UI0 associate 有联系的人；有关连人士；相联者；合伙人；联系人
|U:k, YH Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
qk%;on&` associate member 附属会员
_F6OM5F"N associated body corporate 相联法人团体
QmQ=q7 associated company 相联公司；联属公司
A!od9W6 associated corporation 相联法团
52@C9Q, Association of Chartered Certified Accountants [ACCA] [United Kingdom]
/Wi[OT14 公认会计师公会〔英国〕
I:=S 0&%) Association of Futures Exchange Brokers 香港期货经纪协会
:tz#v`3o Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
*z5.vtfu! association of underwriters 承保人组织
.< ->C?# assumption of control 接管
"IZa!eUW assurance 担保；保险；转易；转易书
u x=w!y;} assurance of interest 权益的转易
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a P at 19XX price 按一九ＸＸ年价格计算
JgxtlYjl at a discount 按赔价计算；按贴水价格计算；打折扣
R|6C v3: at a premium 按溢价计算；按升水价格计算
@3>u@ at call 通知付款；按通知
rlML W at constant market price 按固定市价计算
y%&q/tk at constant price 按固定价格计算
bHY=x} Hv at cost 按成本计算
+KF^Z$I at current market price 按当时市价计算；按现时市价计算
T.])diuvj- at current price 按当时价格计算；按现时价格计算
n7zm>& at factor cost 按要素成本计算；按生产要素成本计算
%41m~Wh2 at money-of-the-day price 按付款当日价格计算
lS"T4 5 at or better 按指定或较佳价位〔买卖指令〕
<ykU6=
at par 按面值计算；平价
q;B4WL} at sight 见票即付
S-a]j;U at the close 按收市盘
DEBB()6, at the opening 按开市盘
e vya7^,F attestation 见证；见证条款
)cX*I gO at-the-money option 平价期权
9"N~yKa`"K attorney 受权人；受托代表人
WQx?[tW(U attornment 新拥有人承认书
)Oq|amvC attributable profit 可归属利润
2Sle#nw3 attributable share value 可归属股份价值
/,BD#| Auckland Stock Exchange 奥克兰证券交易所
h8x MI auction 拍卖
IDad9 Bx auctioneer 拍卖商
fJ=0HNmX audit 审计；核数
)1Y{Q Y} l Audit Commission 审计署
>,v`EIg Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
HSw;^E)1 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〕
zKyyU}LHH audit review 帐目审查
t l[Uw[ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
3# W T.4k audited account 审计帐目；经审计的帐目
MH
=%- S audited annual account 经审计的周年帐目
1m'k|Ka audited balance sheet 经审计的资产负债表
59 h]UX= auditor 核数师；核数主任；审计师
Ka'=o?'B5 auditor's certificate 核数师证明书；审计师证明书
1;JEc9# h auditor's report 核数师报告；审计师报告
l94b^W}1)W Aussie bond 澳元债券
1ufp qqk austerity budget 紧缩预算
J9..P&c\ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
ISzqEi Australia All Ordinaries Index 澳洲所有普通股票指数
$6#CqWhI Australian Dollar [AUD] 澳元
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\ Australian Options Market 澳大利亚期权市场
@CNi{. RX Australian Securities Commission 澳洲证券事务监察委员会
\J4L:.`qS Australian Society of Certified Practising Accountants 澳洲执业会计师公会
t DO=P
c Australian Stock Exchange 澳大利亚证券交易所
<h!_>:2L Austrian Schilling [ATS] 奥地利先令
mWv3!i;G<s authentication 认证；鉴证
hM_lsc authority to purchase 委托购买证；委购书
0$(WlP | authorization 认可；核准；授权；授权书
\/93Dz authorization by direction 指示授权
0^v`T%|fTX authorization by instruction 指令授权
R1 s`z|? authorization by warrant 令状授权
x/%aM1"X^ authorization of unit trust 单位信托的认可
w{{gu1#]G authorized agent 指定代理人
.nO\kg oK authorized capital 法定资本
&U{#Kt5q authorized clerk 出市员
.14~ J6 authorized dealer 认可交易商
_Mi5g_ authorized financial institution 认可财务机构
I^* Nqqq authorized fund 认可基金
0!D4pvlt authorized fund house 获授权的基金公司；认可基金公司
u6J8"<
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c\/=iVw, authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
:v YYfs& authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
2_)\a(.Qu authorized insurer 获授权保险人；获认可承保人
{WJ m authorized investment 特准投资项目
G5{ T5# authorized person 获授权人
xv46r=> authorized representative 获授权代表
R%Hi+#/dr- authorized share capital 法定股本
+[Dx?XM automated quotation system 自动报价系统
u :}%xD6 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y`KqEjsC* 自动交易系统〔香港期货交易所有限公司〕
<3L5"77G 6 automatic adjustment mechanism 自动调整机制
bs+f,j-oBN automatic adjustment system 自动调整系统
I.I `6(Cb Automatic Clearing House 自动票据交换所
IWk4&yHUAu automatic exchange rates accumulation system 自动化汇率累集系统
Lk|hQ
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
!zBhbmlKt automatic teller machine [ATM] 自动柜员机
at @G/? autopay 自动转帐
*$#W]bO available assets 可用资产
<g-9T -Ky available fiscal reserve 现存财政储备
.Q<>-3\K available profit 可用利润
LhN|1f:9: Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
bUs0 M0y average 平均；平均数；海损
UJ%R
average basic salary 平均基本薪金
N[?N5 ~jG average consumer expenditure 平均消费开支；一般消费开支
OwuE~K7b{ average cost 平均成本
aasoW\UG average cost of land production 增辟土地平均成本
QZ!Y2Bz(4 average daily turnover 平均每日成交额
6=kEyJT' average daily wage rate 平均每日工资率
L]yS[UN$ average expenditure pattern 平均开支模式
{GvJZ!,RCg average growth rate 平均增长率
1v#%Ei$6`t average net fixed assets 固定资产平均净值
7 G)ZN{' average of relatives 相对价格平均数
65L6: }# average price 平均价格
_ "E$ v&_ average propensity to consume 平均消费倾向；一般消费倾向
N1} c9} average propensity to save 平均储蓄倾向；一般储蓄倾向
MlcR"gl* average rate 平均率
{vs
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average revenue 平均收入；平均收益
|U~<3.:m: average stock 平均库存；平均存货
FW.7'7G@n average yearly rent 平均年租
z Eq GD2" avoidance of double taxation 避免双重课税
57aXQ8u{ avoidance of tax 避税
