A:
-]Z!_[MlDF A share Ａ股；甲类股份
90k|W > abatement of tax 减税；减扣免税额
U# -&%|b$ ABN AMRO Bank N.V. 荷兰银行
7\"-<z;kK above-the-line expenditure 线上项目支出；经常预算支出
1UJ(._0hR above-the-line receipt 线上项目收入；经常预算收入
ynw^nmM ABSA Asia Limited 南非联合亚洲有限公司
BXa1 [7Z
absolute change 绝对数值变更
{uM0J$P : absolute expenditure 实际开支
Al3Hu-Hf;` absolute guideline figure 绝对准则数字
Wv77ef absolute interest 绝对权益
u4IgPCTZ+ absolute order of discharge 绝对破产解除令
1ScfX\ F= absolute profit margin 绝对利润幅度
mZ/?u PIa absolute value 实值；绝对值
7Hf6$2Wh absolutely vested interest 绝对既得权益
W$EX6jTGI absorbed cost 已吸收成本；已分摊成本
8hQ"rrj+ absorption 吸收；分摊；合并
C 0 . Xp absorption rate 吸收率；摊配率；分摊率
kX'1.<[ ACB Finance Limited 亚洲商业财务有限公司
/Or76kE acceptable form of reciprocity 合理的互惠条件
ZZ!d:1'7 acceptable rate 适当利率；适当汇率
vO]gj/SaT acceptance agreement 承兑协议
18}L89S> acceptance for honour 参加承兑
vW"x)~B acceptor 承兑人；接受人；受票人
*7ap[YXZ\w acceptor for honour 参加承兑人
Wxjk}&+pVa accident insurance 意外保险
2a5yJeaIv* Accident Insurance Association of Hong Kong 香港意外保险公会
>/6v`
8F accident insurance scheme 意外保险计划
1Lqs>* accident year basis 意外年度基准
g|"z'_ accommodation 通融；贷款
To}L%) accommodation bill 通融票据；空头票据
j+_g37$: accommodation party 汇票代发人
1ikkm 7 account balance 帐户余额；帐户结余
K.o?g?&< account book 帐簿
R
j(="+SPj account collected in advance 预收款项
}=?r`J+Ev; account current book 往来帐簿
36J)O-Ti account of after-acquired property 事后取得的财产报告
p&N w:S account of defaulter 拖欠帐目
& |9mM=^ account payable 应付帐款
aFyNm@a account payee only [A/C payee only] 只可转帐；存入收款人帐户
{4}Sl^kn* account receivable 应收帐款
|1J "r.K account receivable report 应收帐款报表
tI.(+-q account statement 结单；帐单；会计财务报表
jd]MC*% account title 帐户名称；会计科目
( cC5zv*E accountant's report 会计师报告
r vw1'y Accountant's Report Rules 会计师报告规则
m"86O:S#d accounting and auditing procedure 会计与审计程序；会计与核数程序
9tl Fbu Accounting Arrangements 《会计安排》
#kLM=a/_NO accounting basis 会计基础
YX^{lD1Jj accounting by Official Receiver 破产管理署署长呈交的帐目
oWs&W Accounting Circular 《会计通告》
&_q;X;} accounting class 会计类别
S _ nTp) accounting date 记帐日期；会计结算日期
j|lg&kN accounting for money 款项核算
tHJ1MDw' Accounting Officer 会计主任
YV ! !bI accounting period 会计报告期；会计期
@VxBURZ? accounting policy 会计政策；会计方针
G|3OB: accounting practice 会计惯例
o }Tv^>L accounting principle 会计准则
_AVCh)Z b accounting record 会计记录
r)+dK }xl accounting report 会计报告
/V7u0y Accounting Services Branch [Treasury] 会计事务部〔库务署〕
(c(?s`; Accounting Society of China 中国会计学会
hzKfYJcQ| accounting statement 会计报表
Qf cW accounting system 会计制度；会计系统
g] (m& O accounting transaction 会计事项；帐务交易
QXXcJc~ accounting treatment 会计处理
7yQ r accounting year 会计年度
y)s/\ l& accretion 增值；添加
L s|;gewp accrual 应计项目；应累算数目
nr s!e accrual basis 应计制；权责发生制
N|[a<ut< accrual basis accounting 应计制会计；权责发生制会计
"T~Ps$ accrue 应累算；应计
?$
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>!b YuVHA accrued charges 应计费用
Ir0er~f+z accrued cumulative preference share dividend 应累算的累积优先股股息
f3v/Y5) accrued expenses 应累算费用
*qz]vUb/0 accrued interest payable 应付利息；应计未付利息
&1w,;45 accrued interest receivable 应收利息；应计未收利息
>"`:w
accrued right 累算权益
Ch7eUTq A@ accruing profit 应累算的利润
vP,WV9Q1u accumulated fiscal reserve 累积财政储备
\7og&j-h accumulated profit 累积利润；滚存溢利
]}'WNy6c&x accumulated reserve 累积储备
)'fIrBT accumulation of surplus income 累积收益盈余
$f)Y
!<bC acquired assets 既得资产
m$@ Cw Qj acquisition 收购；购置；取得
8, B9y D acquisition cost 购置成本
[X~H Uk?? acquisition expenses 购置费用
=?FA9wm acquisition of 100% interest 收购全部股权
m tTJm4 acquisition of control 取得控制权
d]@9k G acquisition of fixed assets 购置固定资产
!r[uw J= acquisition of shell “买壳”
K0+J!- a]7 acquisition price 收购价
aZBaIl6I act of God 天灾
D ORFK acting partner 执事合伙人
+ x4o# N active market 买卖活跃的市场；交投畅旺的市场；旺市
nk-?$'i9q active partner 积极参与的合伙人
A y56@_d2 active trading 交投活跃
R0m}I5Frs actual circulation 实际流通
xNm<` Y? actual cost 实际成本
u9GQ)`7Z@ actual expenditure 实际开支；实际支出
~L}0) FZ\9 actual income 实际入息；实际收入；实际收益
M
rVtxzH actual market 现货市场
/8 GVu7 actual price 现货价；实际价格
;OVJM
qg actual profit 实际利润
h VR=g!e#X actual quotation 实盘；实际价位；实际报价
-M/ny-; `} actual year basis 按实际年度计算
Y@L`XNl actuals 实货
xpSMbX{e actuarial investigation 精算调查
7v=Nh actuarial principle 精算原则
nQ/El&{ actuarial report 精算师报告
.|o7YTcR: Actuarial Society of Hong Kong 香港精算学会
YE0s5bB6 actuarial valuation 精算师估值
rV1JJ.I actuary 精算师
R%5\1!Fl=G ad referendum agreement 暂定协议；有待覆核的协定
/Wzic+v<> ad valorem duty 从价税；按值征税
? ZN8K u ad valorem duty system 从价税制
f PDn kr ad valorem fee 从价费
ZA:YoiaC# ad valorem tariff 从价关税
M6g!bK2l additional allowance 额外免税额
0iHK1Pt} additional amount for unexpired risk 未过期风险的额外款额
w#-rl@JQ4 additional assessable profit 补加应评税利润
9]d$G$ Kv9 additional assessment 补加评税
> Y[{m $- additional commitment 额外承担
*t *yozN additional commitment vote 额外承担拨款
kw1PIuz4& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
O":x$>'t additional dependent parent allowance 供养父母额外免税额
Z*` CK^^~ additional provision 额外拨款
Rdv JA:;q additional stamp duty 附加印花税
O5e9vQ H additional tax 补加税罚款；补加税款
iD{;!dUZ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M22 ^.,Z adjudged bankrupt 被裁定破产
>. zk-`>- adjudicated bankrupt 裁定破产人
#~
/ -n&# adjudication fee 裁定费；评定印花税额手续费；评估契据费
J *^|ojX adjudication of bankruptcy 裁定破产；宣告破产
B Q".$(c
q adjudication of insolvency 裁定无力偿还债务
LN_6>u adjusted actual 经调整的实数；调整后的实数
(bZ)pW/iw adjusted current assets 经调整的流动资产；调整后的流动资产
*4WOmsj adjusted figure 经调整的数字；调整后的数额
6g7 X1C adjusted liabilities 经调整的负债；调整后的负债
+EkZyM~ z2 adjusted loss 经调整的亏损；调整后的亏损
3hb1^HNT adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
HnU}Lhjzj adjusted profit 经调整的利润；调整后的利润
|J~;yO SD adjusted surplus 经调整的盈余额；调整后的盈余额
t0Ec` +) adjusted value 经调整的价值；调整后的价值
x|E$
f+ adjustment 调整；修订；理算〔保险〕
z\Qg 3BS adjustment centre 调剂中心
?hsOhUs(5 adjustment lag 调整过程的时间差距；调整时差
UB(Q &U_ adjustment mechanism 调整机制
- /KVZ adjustment of loss 亏损调整
(?)". Q0 adjustment process 调整过程；调整程序
fWF\ V[ adjustment range 调整幅度
4 ,T S1 H administered exchange rate 受管制汇率
jC <<S Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
\
$z.x-U administration expenses 行政费用
k >U&Us0 administration fee 手续费；行政费
QT^W 00 h administration in bankruptcy 破产管理
H W D
administration order 遗产管理令
H@5:x8 administrator 管理人；遗产管理人
StaX~J6= administrator of the estate 遗产管理人
O _(/uLH admission of debt 债项承认书
P\N$TYeH admission of proof 接纳债权证明
R\1#)3e0 advance 放贷款项；垫付款项；预支款项；预付款项
zziuj s: advance account 暂支帐目；预付款帐户
#![b9~%WTh advance compensation 预付补偿金
|Pwb7:a3 advance from shareholder 股东垫款
3*XX@>|o advance pending reimbursement 预支以待日后付还
!<@k\~9^D advanced economy 先进经济体系
w\s$ advancement 预付；预付财产
;R 'OdQ$o advances warrant 垫款令
V5% B ,.d: advancing 贷出
)^L+ iht adverse balance 逆差
gx@ b|rj; adverse exchange 逆汇
<~vamim#K advertisement addressed to shareholders 在报章刊登的致股东通告
W UDQb5k advice for collection 托收通知书
= w_y<V4 advice of drawing 提款通知书；汇票通知书
J{\S+O2,* advice of payment 付款通知
:C_\.pA Advisory Committee [Securities and Futures Commission]
O0';j!?X 谘询委员会〔证券及期货事务监察委员会〕
* t{A=Wk Advisory Committee on Diversification 经济多元化谘询委员会
Y)g<> }F affidavit 誓章；遗产申报誓章
ub0]nov affidavit of no receipt 述明无收款的誓章
,/ly|Dv affiliate 联号；联营公司；附属公司
vw>O;u.]B affiliated company 附属公司；联号；联营公司
3m affirmation [estate duty] 非宗教式宣誓〔遗产税〕
uXNJ{]o affordability 负担能力
3zGxe- African Development Bank [AfDB] 非洲开发银行
Tg )Fr) after-acquired property 事后取得的财产
h 5t,5e } after-hours dealing 市后交易
>}43MxU? after-tax profit 税后盈利；税后利润；税后溢利
2?nK 71c" agency agreement 代理协议
$ZH$x3; agency expenses 代理机构的开支
`2Ju[P agency fee 代理费
z?Hvh Agency Law 《代理法》
#/MUiV agent 代理人；承销人
B/c_ pRl; agent of company 公司代理人
wVP{ R3 agent's fee 代理人费；经纪费
!2>gC"$nv aggregate 总计；总数；总体数字
:p%nQF,*f aggregate amount 总款额；总额
4\Mh2z5 aggregate assets and liabilities 总体资产与负债
]ta]OK{s" aggregate at constant price 按固定价格计算的总体数字
=YE"6 iU aggregate demand 总需求
.3 m^yo
c/ aggregate gross position 总持仓量
;.'2ZNt2 aggregate limit 总限额
F !tn|!~ aggregate of salaries tax 合计薪俸税
593D/^}D aggregate performance 总体表现；总体业绩
My&h{Qk aggregate supply 总体供应
l5l: 'EY> aggregate surplus 总盈余
'd D d9 aggregate total 整体总额
QA+qFP aggregate value 总值；合计价值
v 1 d] aggregated basis 合计基准
GX4# I Rq aggregated net chargeable income 合计应课税入息实额
^
RU"v> aggregation 合并计算；合计；总和
!6'j
W! aggregation of incomes of husband and wife 夫妇入息合并计算
P"cc$lB~ I aggregation of property 财产的总和
Ha)eeE$ agio 差价；贴水
&|LZ %W0Fb 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》
{()8 W r Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
.-k\Q} D 《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》
f5IO<(:E^ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
GE\@mu *pO 《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》
]/XNfb Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
;HlVU 《香港政府和大韩民国政府关于相互促进和保护投资协定》
(@ vu/yN agreement for a settlement 授产协议
q*SX.A>YR agreement for assignment 转让协议
=1!wep" agreement for sale 售卖协议；买卖协议
~^2Y*|{) agreement for sale and purchase 买卖协议
'
^^]Or agreement for the payment of interest 支付利息协议
Ji\8(7
{8 agreement for the repayment of money 还款协议
H5j~<@STC agreement of reinsurance 再保险协议
8j. 9Sk/ Agricultural Bank of China 中国农业银行
*6cP-Vzd air passenger departure tax 飞机乘客离境税
w&8gA[y*u Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
>j{phZ airport tax 机场税
P PZxH}J. alcohol duty 酒精税
9s5gi+l_O alienation 让与；让渡；转让
'=Ea Z>= alimony 生活费；赡养费
2VyLt=mdh All Ordinaries Index [AOI] 所有普通股指数
U{ gJn#e/. all risks 全险；综合险
0%7c?3 # All Sales Record for Stock Market 《股票市场成交报告》
+e. bO5Y Allied Capital Resources Limited 新联财务有限公司
yHT8I all-items index [Consumer Price Index] 总指数〔消费物价指数〕
,YX[6eZr allocation letter 拨款信件
S =!3t` allocation of fund 分配款项；预留款项
NYz{ [LM allocation of profit 利润分配；溢利分配
/ Li?;H allocation warrant 拨款令
*`YR-+0 allotment 分配；配股
,kfUlv= allotment notice 股份配售通知；配股通知
~rN~Ql%S allotment of shares 股份分配
"15mOW(!+ allowable 可获宽免；免税的
v?F~fRH allowable business loss 可扣除的营业亏损
3N|,c]| allowable expenses 可扣税的支出
nyD(G=Q5 allowance 免税额；津贴；备抵；准备金
ZP61 T*n allowance for debts 债项的免税额
)=V0 allowance for depreciation by wear and tear 耗损折旧免税额
R R<92R allowance for funeral expenses 殡殓费的免税额
sqFMO+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
-bdF= allowance for repairs and outgoings 修葺及支出方面的免税额
fn>MO D!l allowance to debtor 给债务人的津贴
pi[:"}m]/P alteration of capital 资本更改
h1} x2 alternate trustee 候补受托人
Z6 \OkD amalgamation 合并
Jf{6'Ub ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
U@ x5cw: ambit of charges 征税范围；收费范围
7Rqjf6kX`O amended valuation 经修订的估值
z@iu$DZ American Commodities Exchange 美国商品交易所
=t\HtAXn[ American Express Bank Limited 美国运通银行
ZgVYC4=Q-\ American Stock Exchange 美国证券交易所
rTT Uhd amortization 摊销
L6c =uN amount due from banks 存放银行同业的款项
gF+Uj( d amount due from banks abroad 存放海外银行同业的款项
QL%&b\K amount due from holding companies 控股公司欠款
A
q;]al amount due from local banks 存放本港银行同业的款项
*o qQ=#\ amount due to banks 银行同业的存款
gTcLS|& H amount due to banks abroad 海外银行同业的存款
l?L wQmq6 amount due to holding companies 控股公司存款
m?VA 1 amount due to local banks 本港银行同业的存款
cl:h 'aG amount due to outport banks 外埠银行同业的存款
fw Ooi 'jb amount for note issue 发行纸币的款额
YYwFjA@ amount of bond 担保契据的款额
^ =Q/ H amount of consideration 代价款额
?G %C}8a amount of contribution 供款数额
'M+iw:R__ amount of indebtedness 负债款额
D& KRJQ/ amount of principal of the loan 贷款本金额
{3cT\u amount of rates chargeable 应征差饷数额
/ @- !JF#g amount of share capital 股本额
D#R5G
amount of sums assured 承保款额
&g%9$*gm T amount of variation 变动幅度
ZT;$aNy amount of vote 拨款数额
(
`T;nz amount payable 应付款额
tjYqdbA) amount receivable 应收款额
}xXUCU< Amsterdam Stock Exchange 阿姆斯特丹证券交易所
a~jU~('4}w analysis 分析
1'ts>6b ancillary risk 附属风险
30 e>C annual account 周年帐目；周年帐目报表；年度决算；年结
1 ~ fD: annual accounting date 年结日期
C.`C T7 annual allowance 每年免税额；年积金；年度津贴；年津
Q'D%?Vg' annual balance 年度余额
yh~*Kt]9Ya annual disposable income 每年可动用收入
SbS*z: annual estimates 周年预算
r$<-2lW annual fee 年费
;Qe-y|> annual general meeting 周年大会
H8@1Kt annual growth rate 年增率；每年增长率
=UY)U- annual long-term supplement 长期个案每年补助金
ypyqf55gK annual pensionable emolument 可供计算退休金的年薪
g{0a]'ph annual report 年报
HoE@t-S Annual Report on the Consumer Price Index 《消费物价指数年报》
&GMBvmP annual return 周年报表；周年申报表；每年报税表格
jD]C i#|W Annual Return Rules 《周年报表规则》
2Iv&XxSo annual review of consumer prices 每年消费物价回顾
W %Jw\ z= annual roll-forward basis 逐年延展方式
!V/Vy/'` * annual salary 年薪
8x":7 yV& annual statement 年度报表；年度决算表
oN3DM ; 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 L I(;, s annuitant 年金受益人
R#QOG} annuity 年金
UYOveQ; annuity contract 年金合约
^!a4!DGVT annuity on human life 人寿年金
_"nzo4e0 antecedent debt 先前的债项
ITpo:"X g ante-dated cheque 倒填日期支票
\0bao< anticipated expenditure 预期开支
jd>ug=~x anticipated net profit 预期纯利
#GoZH?MAF anticipated revenue 预期收入
Tnd)4}2 p anti-inflation measure 反通货膨胀措施
(^),G-] anti-inflationary stance 反通货膨胀立场
w~+C.4=7 apparent deficit 表面赤字
barY13)$U apparent financial solvency 表面偿债能力
4th*=ku apparent partner 表面合伙人
$r3kAM;V: application for personal assessment 个人入息课税申请书
Ddu1>"p-x application of fund 资金应用
Ui:WbH<b{ application to release as liquidator and to destruct the books of accounts and documents
,oin<K 申请免除清盘人职务及毁灭帐簿与文件
MZ$x(Vcj appointed actuary 委任精算师
w ? ;j5[j appointed auditor 委任核数师；委任审计师
Z+8Q{|Ev appointed trustee 委任的受托人
-q&K9ZCl ` appointer 委任人
yzH(\ x apportioned pro rata 按比例分摊
x`3F?[#l apportionment 分配；分摊
5)@UpcjUA Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
FqWW[Bgd apportionment formula 分摊方程式
VWLqJd>tr1 apportionment of estate duty 遗产税的分摊
6VU k ZKc appraisal 估价；评估
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L 1e appreciable growth 可观增长
5I`_S Oa! appreciable impact 显着影响
PH1jN?OEwZ appreciable increase 可观增长
;xXD2{q appreciation 增值；升值
D(X:dB50@ appreciation against other currencies 相对其他货币升值
J=l\t7w appreciation of the exchange value of Hong Kong dollar 港元汇值上升
GZq~P l appreciation tax 增值税
&eA!h appropriation 拨款；拨用；拨付
$*\G Z$y> appropriation account 拨款帐目
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4,k:YC Appropriation Bill 拨款法案
H6. appropriation-in-aid system 补助拨款办法
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approved assets 核准资产
m=K46i +NE approved basket stock 认可一篮子证券
7QX p\<7 approved budget 核准预算
t 3l - ] approved charitable donation 认可慈善捐款
oR@emYL approved charitable institution 认可慈善机构
bxc!x>) approved currency 核准货币；认可货币
=".sCV9"N approved estimates 核准预算
LlF|VR&P. approved estimates of expenditure 核准开支预算
)x<oRH x] approved overseas insurer 核准海外保险人
hY(q@_s approved overseas trust company 核准海外信托公司
kJ_XG;8 approved pooled investment fund 核准汇集投资基金
/EvnwYQy approved provident fund scheme 认可公积金计划
s$3WJ'yr approved provision 核准拨款
Io*mFa? approved redeemable share 核准可赎回股份
}C'h<%[P approved regional stock 认可地区性证券
4#Rq}/h approved retirement scheme 认可退休金计划
Q2LAXTF]y approved subordinated loan 核准附属贷款
9O{b8=\} arbitrage 套戥；套汇；套利
E%&E<<nhZ arbitrageur 套戥者；套汇者
CBu$8]9= arbitrary amount 临时款项
Aq*,cOF+ arrangement 措施；安排；协定
;\],R.! arrears 欠款
KB`">zq$u arrears of pay 欠付薪酬
pKzrdw-! arrears of revenue 逾期未收税款；逾期未收的帐项
3bK=Q3N articles of association 组织章程；组织细则；组织章程细则
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Od_uk% Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
& eIwlynm ascertainment of profit 确定利润
k:0nj!^4w> "Asia Clear" “亚洲结算系统”
=rzhaU' A' Asia Commercial Bank Ltd. 亚洲商业银行有限公司
A4 IPd Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
!4"<:tSO Asian Development Fund [ADF] 亚洲发展基金
JfVGs;_, Asian dollar bond 亚洲美元债券
nK>D& S_! Asian dollar market 亚洲美元市场
5X}O Un8 Asian dollar rate 亚洲美元利率
+ V,Ld&r Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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xA6 Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
9oA-Swc[ asked price 沽盘；喊价；索价；卖方报价
r.10b]b assessable income 应评税入息
"*oN~&flc assessable loss 应评税亏损
?y4vHr"c assessable profit 应评税利润
w rEYbb assessable value 应评税值
G1S:hw%rp assessed profit 估定利润
QV*W#K\7q assessed value 经评估价值
N,?D<NjXl assessment 评税；评定；估价；评税单
wg{Y6X yH assessment number 评税编号；估价编号
W}.p, d assessment of additional tax 补加税评税
| X0Ys8f assessment of performance 业绩评估；实绩评价
S+M:{<AR Assessor 评税主任
#e5*Dr 8 asset price bubbles 资产价格泡沫
2\L}Ka|v asset-backed securities 具资产保证的证券
O/{W:hJjd assets accretion 资产增值
.,( ,< assets and liabilities 资产与负债
90]{4 ]y; assets betterment statement 资产递增表；资产改进表
K0\Wty 0 assets lending 实物放款；有抵押贷款
ko<VB#pOMr assets of the company passing on the death 死者去世时转移的公司资产
*l\v qgv.Z assets pledged as security for liabilities 用作负债抵押的资产
; J40t14u assets portfolio 资产投资组合
Bg0 aLU)[ assets price 资产价格
ey3;rY1 assets quality 资产质素
,';+A{aV assets realization 资产变现
`Ef &h V assets refinancing arrangement 资产再集资安排
\`: LPe assets securitization 资产证券化
:fE*fU@ assets situated outside Hong Kong 在香港以外地方的资产
?$\y0lHw/7 assets stripping 削减资产；拆卖资产
G9uWn%5r assets value 资产值
7LdNE|IP assignee 承让人
k%v/&ojI assignment 转让；转让书；转让契
9,;+B 8-A assignment of interest 权益转让
tf@x} assignment of letters patent and trade mark 专利证书及商标转让
?G>#'T[ assignment of property 物业转让；物业转让书
>5!/&D.q assignment right 转让权
`O/RNMaC assignor 转让人
vXi}B associate 有联系的人；有关连人士；相联者；合伙人；联系人
dj0`Q:VZ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7OOod1 associate member 附属会员
`[J(a u$z associated body corporate 相联法人团体
K\GIh8L associated company 相联公司；联属公司
lt&30nf= associated corporation 相联法团
AFcA5: ja Association of Chartered Certified Accountants [ACCA] [United Kingdom]
wOp# mT 公认会计师公会〔英国〕
umWZ]8 Association of Futures Exchange Brokers 香港期货经纪协会
6@ HY+RCx Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
,`JXBI~ association of underwriters 承保人组织
+/Lf4??JV assumption of control 接管
Eh)VU_D assurance 担保；保险；转易；转易书
SEXLi8;/ assurance of interest 权益的转易
'k9hzk(* at 19XX price 按一九ＸＸ年价格计算
Z0 e+CEzq at a discount 按赔价计算；按贴水价格计算；打折扣
5}4MXI4 at a premium 按溢价计算；按升水价格计算
3*gWcPGe at call 通知付款；按通知
q[3b i!Q at constant market price 按固定市价计算
IK6XJsz$J at constant price 按固定价格计算
h;KI2k_^ at cost 按成本计算
uhLg2G^h at current market price 按当时市价计算；按现时市价计算
ka&-tGg at current price 按当时价格计算；按现时价格计算
C"IP1N at factor cost 按要素成本计算；按生产要素成本计算
=;3 |?J0= at money-of-the-day price 按付款当日价格计算
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)7@ at or better 按指定或较佳价位〔买卖指令〕
5W!E.fz*T at par 按面值计算；平价
+Hb6j02 # at sight 见票即付
>gr6H1 at the close 按收市盘
Ffm Q$>S at the opening 按开市盘
7,e=|%7. attestation 见证；见证条款
#1zWzt|DW at-the-money option 平价期权
G< -)K x attorney 受权人；受托代表人
#V8 ='qD
attornment 新拥有人承认书
]~(Ip z2NP attributable profit 可归属利润
/d > fp attributable share value 可归属股份价值
{- S0m= Auckland Stock Exchange 奥克兰证券交易所
\Rp)n=| auction 拍卖
kx1-.~)p(z auctioneer 拍卖商
7@Di nA! audit 审计；核数
)M]4p6Y Audit Commission 审计署
$} k"wI[ Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
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ff^] 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〕
+X;6%O; audit review 帐目审查
,h]N*Z-I" Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
kozg8 `\] audited account 审计帐目；经审计的帐目
z PV/{)S audited annual account 经审计的周年帐目
$Y,]D*|"K audited balance sheet 经审计的资产负债表
X2 i<2N*@ auditor 核数师；核数主任；审计师
`bT{E.(T auditor's certificate 核数师证明书；审计师证明书
df 1* [ auditor's report 核数师报告；审计师报告
J ZL!(>tI Aussie bond 澳元债券
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austerity budget 紧缩预算
@R2|=ox Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3<+l.Wly Australia All Ordinaries Index 澳洲所有普通股票指数
4kg9R^0 Australian Dollar [AUD] 澳元
^s5.jlZr@ Australian Options Market 澳大利亚期权市场
5Cy)#Z{ Australian Securities Commission 澳洲证券事务监察委员会
V7401@F Australian Society of Certified Practising Accountants 澳洲执业会计师公会
\0 WMb Australian Stock Exchange 澳大利亚证券交易所
{.,OPR"\ Austrian Schilling [ATS] 奥地利先令
x2ol authentication 认证；鉴证
*qb `wg authority to purchase 委托购买证；委购书
82)d.> authorization 认可；核准；授权；授权书
cR5<.$aY authorization by direction 指示授权
) edM@beY_ authorization by instruction 指令授权
:z a!!^ authorization by warrant 令状授权
*h =7:*n authorization of unit trust 单位信托的认可
Z@ws,f^e authorized agent 指定代理人
Ew;<iY[ authorized capital 法定资本
n1ED _9 authorized clerk 出市员
I$ mOy{/# authorized dealer 认可交易商
5e2m EQU > authorized financial institution 认可财务机构
J)fS2Ni+ authorized fund 认可基金
H1?1mH authorized fund house 获授权的基金公司；认可基金公司
>Le
mTr authorized institution 认可机构
v}_$9&|S authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
95!x Tf authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
Sej$x)Q\t authorized insurer 获授权保险人；获认可承保人
gN]`$==c[ authorized investment 特准投资项目
k2@IJ~ authorized person 获授权人
"7<4NV@yQ authorized representative 获授权代表
hsE!3[[ authorized share capital 法定股本
2hp x%H automated quotation system 自动报价系统
0"QE,pLe4 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
-xcz+pHQ 自动交易系统〔香港期货交易所有限公司〕
nu3 A'E`'k automatic adjustment mechanism 自动调整机制
3?geJl D4 automatic adjustment system 自动调整系统
AjlG_F Automatic Clearing House 自动票据交换所
8p 211MQ< automatic exchange rates accumulation system 自动化汇率累集系统
Rxli;bl zi Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
N4Lk3] automatic teller machine [ATM] 自动柜员机
b R6bS7$ autopay 自动转帐
cu"%>>, , available assets 可用资产
\ D[BRE+ available fiscal reserve 现存财政储备
{'ZnxK' available profit 可用利润
O: x=yj %^ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
;4_n:XUgo; average 平均；平均数；海损
<^~F~]wnH average basic salary 平均基本薪金
UF{2Gx average consumer expenditure 平均消费开支；一般消费开支
67g/(4 & average cost 平均成本
-( iJ< average cost of land production 增辟土地平均成本
cnc$^[c average daily turnover 平均每日成交额
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Yi<D average daily wage rate 平均每日工资率
Ww p^dx`! average expenditure pattern 平均开支模式
hB.dqv]^ average growth rate 平均增长率
wLO/2V}/ average net fixed assets 固定资产平均净值
#X8[g _d/ average of relatives 相对价格平均数
.Sn1YAhE average price 平均价格
xn@jL;+<- average propensity to consume 平均消费倾向；一般消费倾向
Gt%kok average propensity to save 平均储蓄倾向；一般储蓄倾向
S3<v?tqLr average rate 平均率
@$*c0 .
|z average revenue 平均收入；平均收益
lrE0)B5F average stock 平均库存；平均存货
x -!FS h8q average yearly rent 平均年租
9mnON~j5 avoidance of double taxation 避免双重课税
+ ND9### avoidance of tax 避税
