A:
nDz.61$[ A share Ａ股；甲类股份
W'v
o? abatement of tax 减税；减扣免税额
9]g`VD6 <v ABN AMRO Bank N.V. 荷兰银行
f~f)6XU| above-the-line expenditure 线上项目支出；经常预算支出
=@d->d above-the-line receipt 线上项目收入；经常预算收入
w%%*3[--X ABSA Asia Limited 南非联合亚洲有限公司
}?9 A:& absolute change 绝对数值变更
]5e|W Q>*X absolute expenditure 实际开支
zTw<9 Nf absolute guideline figure 绝对准则数字
.Z@ i z5 absolute interest 绝对权益
#eKH'fE absolute order of discharge 绝对破产解除令
QF$s([ absolute profit margin 绝对利润幅度
(?[%u0%_ absolute value 实值；绝对值
_I0=a @3 absolutely vested interest 绝对既得权益
+rka 5ts absorbed cost 已吸收成本；已分摊成本
n -xCaq absorption 吸收；分摊；合并
_DYe<f. absorption rate 吸收率；摊配率；分摊率
Pt/F$A{Cj ACB Finance Limited 亚洲商业财务有限公司
b\U E+\a& acceptable form of reciprocity 合理的互惠条件
)vG xF}I3 acceptable rate 适当利率；适当汇率
O*>`md?MH acceptance agreement 承兑协议
+[[^W;<.l acceptance for honour 参加承兑
R'^J#" [ acceptor 承兑人；接受人；受票人
eo&G@zwN acceptor for honour 参加承兑人
$kxu- accident insurance 意外保险
j$P`/-N Accident Insurance Association of Hong Kong 香港意外保险公会
$@~s O0q accident insurance scheme 意外保险计划
I.U=% {. accident year basis 意外年度基准
jEL"Q?# accommodation 通融；贷款
~ e686L0j accommodation bill 通融票据；空头票据
D=M'g}l accommodation party 汇票代发人
nHQWO
account balance 帐户余额；帐户结余
nd {k
D>a account book 帐簿
&pH XSU account collected in advance 预收款项
l=<},_]{ account current book 往来帐簿
u&e?3qKX( account of after-acquired property 事后取得的财产报告
w3"%d~/[x account of defaulter 拖欠帐目
n9V 8A[QJ account payable 应付帐款
5e^z]j1Yv account payee only [A/C payee only] 只可转帐；存入收款人帐户
5a:Y zQ4 account receivable 应收帐款
OU y} 1%HY account receivable report 应收帐款报表
9 6%N account statement 结单；帐单；会计财务报表
n
m .5!. account title 帐户名称；会计科目
WdbHT|.Aj accountant's report 会计师报告
[f]:h Ji Accountant's Report Rules 会计师报告规则
!j9(%,PR accounting and auditing procedure 会计与审计程序；会计与核数程序
J$S*QCo Accounting Arrangements 《会计安排》
Qa"4^s accounting basis 会计基础
"J 2v8c accounting by Official Receiver 破产管理署署长呈交的帐目
&
z5:v-G? Accounting Circular 《会计通告》
dA0o{[o= accounting class 会计类别
fjm 3X$tR accounting date 记帐日期；会计结算日期
Y 0ACJ?| accounting for money 款项核算
l7(p~+o?h> Accounting Officer 会计主任
A" IaFXB accounting period 会计报告期；会计期
S"@@BQ#mf accounting policy 会计政策；会计方针
&Zo +F]3d accounting practice 会计惯例
D 7 5;Y ;E accounting principle 会计准则
\OkJX_7 accounting record 会计记录
,8stEp9~h] accounting report 会计报告
-9R.mG Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e+y %M Accounting Society of China 中国会计学会
5IbCE.>iU accounting statement 会计报表
wi f1|! aL accounting system 会计制度；会计系统
5.lg*vh accounting transaction 会计事项；帐务交易
-5@hU8B'a accounting treatment 会计处理
VgS2_TU accounting year 会计年度
)00jRuF accretion 增值；添加
w=tha F. accrual 应计项目；应累算数目
s^/2sjoL accrual basis 应计制；权责发生制
5oo6d4[ accrual basis accounting 应计制会计；权责发生制会计
[2ri=lf, accrue 应累算；应计
;V bB]aUg accrued benefit 应累算利益
}*7Gq accrued charges 应计费用
3w+ +F@( accrued cumulative preference share dividend 应累算的累积优先股股息
?_.
SV g accrued expenses 应累算费用
2 nSK}q accrued interest payable 应付利息；应计未付利息
Z .N9e accrued interest receivable 应收利息；应计未收利息
c&"1Z/tR accrued right 累算权益
9 } ]C accruing profit 应累算的利润
_OB^ywHn. accumulated fiscal reserve 累积财政储备
hfs QAa accumulated profit 累积利润；滚存溢利
u\)q.` accumulated reserve 累积储备
X @X`,/{X accumulation of surplus income 累积收益盈余
@Suww@< acquired assets 既得资产
LftzW{>gI" acquisition 收购；购置；取得
sfsK[c5bm acquisition cost 购置成本
+B4 i,]lCx acquisition expenses 购置费用
UFeQ%oRa8 acquisition of 100% interest 收购全部股权
VA%4ssy acquisition of control 取得控制权
}p*WH$!~ acquisition of fixed assets 购置固定资产
l;h5Y<A%? acquisition of shell “买壳”
ZC)m&V 1 acquisition price 收购价
'i 8`LPQ act of God 天灾
@Z tvpL}e acting partner 执事合伙人
|C7=$DgwY active market 买卖活跃的市场；交投畅旺的市场；旺市
S~GS:E# active partner 积极参与的合伙人
;s5JYR active trading 交投活跃
cgR8+o actual circulation 实际流通
th+LScOX actual cost 实际成本
5w</Ga actual expenditure 实际开支；实际支出
m21H68y actual income 实际入息；实际收入；实际收益
v=-T3
n actual market 现货市场
ePTxu Cf> actual price 现货价；实际价格
L"(
{6H actual profit 实际利润
ZJHaY09N actual quotation 实盘；实际价位；实际报价
v5*JBW+c* actual year basis 按实际年度计算
2D"aAI<P actuals 实货
8> (/:u_x actuarial investigation 精算调查
A9LVS&52 actuarial principle 精算原则
mh#_lbe' actuarial report 精算师报告
7 M$cIWe$ Actuarial Society of Hong Kong 香港精算学会
M?I^`6IOc8 actuarial valuation 精算师估值
{ApjOIxk actuary 精算师
H2CpZK' ad referendum agreement 暂定协议；有待覆核的协定
gVs@T' ad valorem duty 从价税；按值征税
8B6 - f: ad valorem duty system 从价税制
Q 2 B ad valorem fee 从价费
ex|h&Vma2V ad valorem tariff 从价关税
!~Kg_*IT additional allowance 额外免税额
m|PJwd6 additional amount for unexpired risk 未过期风险的额外款额
=an 0PN additional assessable profit 补加应评税利润
c>wn e\(5H additional assessment 补加评税
v R !
y# additional commitment 额外承担
4C9k0]k2 additional commitment vote 额外承担拨款
6e"Lod_ L additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
,m5tO additional dependent parent allowance 供养父母额外免税额
Bm&6 additional provision 额外拨款
M/YS%1 additional stamp duty 附加印花税
(.kz J\x additional tax 补加税罚款；补加税款
HaQox.v% Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
cc y q~ adjudged bankrupt 被裁定破产
@E=77Jn[px adjudicated bankrupt 裁定破产人
Jl ?_GX}ZY adjudication fee 裁定费；评定印花税额手续费；评估契据费
@R ;&P R#5 adjudication of bankruptcy 裁定破产；宣告破产
E opb##o adjudication of insolvency 裁定无力偿还债务
xn1,
o
MY= adjusted actual 经调整的实数；调整后的实数
{X-a6OQj adjusted current assets 经调整的流动资产；调整后的流动资产
d/\ajQ1:: adjusted figure 经调整的数字；调整后的数额
!'> ,37() adjusted liabilities 经调整的负债；调整后的负债
+(h{ 3Y | adjusted loss 经调整的亏损；调整后的亏损
$rPQ%2eF4 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
. $
HE adjusted profit 经调整的利润；调整后的利润
wM! dz& adjusted surplus 经调整的盈余额；调整后的盈余额
NBA`@K~4 adjusted value 经调整的价值；调整后的价值
MaZS|Zei[ adjustment 调整；修订；理算〔保险〕
FDuIm,NI adjustment centre 调剂中心
G'{&*]Z\: adjustment lag 调整过程的时间差距；调整时差
|?ZNGPt adjustment mechanism 调整机制
5JS*6|IbD{ adjustment of loss 亏损调整
2fP;>0? adjustment process 调整过程；调整程序
Ij:yTu adjustment range 调整幅度
N: 5 N}am administered exchange rate 受管制汇率
Tb{RQ?Nw' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
</W"e!?X administration expenses 行政费用
T
`o[whr administration fee 手续费；行政费
rGay~\ administration in bankruptcy 破产管理
=sk#`,,: administration order 遗产管理令
{5c]\{O?[ administrator 管理人；遗产管理人
CaV)F3 administrator of the estate 遗产管理人
xxOhGA ) admission of debt 债项承认书
% {0F. admission of proof 接纳债权证明
p Moza8 advance 放贷款项；垫付款项；预支款项；预付款项
;&MnP Fmq advance account 暂支帐目；预付款帐户
`k(m2k ? advance compensation 预付补偿金
kv<(N advance from shareholder 股东垫款
As j<u!L advance pending reimbursement 预支以待日后付还
j? Vs"d| advanced economy 先进经济体系
ts
r{-4V advancement 预付；预付财产
o+Q2lO5 advances warrant 垫款令
a Ts9 lr: advancing 贷出
)*aAkM adverse balance 逆差
:)%cL8Nz]$ adverse exchange 逆汇
Yh{5O3(; advertisement addressed to shareholders 在报章刊登的致股东通告
$ SZIJe"K advice for collection 托收通知书
<Ik5S1<h$H advice of drawing 提款通知书；汇票通知书
#It!D5A advice of payment 付款通知
lLI%J>b@ Advisory Committee [Securities and Futures Commission]
6s T( t8[ 谘询委员会〔证券及期货事务监察委员会〕
Y[ W] YPs Advisory Committee on Diversification 经济多元化谘询委员会
JX`>N(K4\ affidavit 誓章；遗产申报誓章
BJ{?S{"6%G affidavit of no receipt 述明无收款的誓章
oslj < affiliate 联号；联营公司；附属公司
QRwO v affiliated company 附属公司；联号；联营公司
3A\Z ]L affirmation [estate duty] 非宗教式宣誓〔遗产税〕
UI*&@!%bzp affordability 负担能力
{ a(<E8-^ African Development Bank [AfDB] 非洲开发银行
bb$1zSA after-acquired property 事后取得的财产
E CPSE { after-hours dealing 市后交易
,Qj\_vr@ after-tax profit 税后盈利；税后利润；税后溢利
8#HQ05q> agency agreement 代理协议
n2Q ?sV;m agency expenses 代理机构的开支
x! u6LDq0 agency fee 代理费
e1hf{:&/G@ Agency Law 《代理法》
15MKV=?oY agent 代理人；承销人
\!*F:v0g^ agent of company 公司代理人
&%T*sR agent's fee 代理人费；经纪费
juxAyds aggregate 总计；总数；总体数字
cG4}daK]d aggregate amount 总款额；总额
BRv#` aggregate assets and liabilities 总体资产与负债
W >| '4y) aggregate at constant price 按固定价格计算的总体数字
!$<Kp6 aggregate demand 总需求
>L$ 9fn/J aggregate gross position 总持仓量
P=X)Ktmv aggregate limit 总限额
OXZx!h aggregate of salaries tax 合计薪俸税
Sc RK1 aggregate performance 总体表现；总体业绩
OK2\2&G aggregate supply 总体供应
hPUZ{#;n aggregate surplus 总盈余
?"@SxM~\ aggregate total 整体总额
{ea*dX872: aggregate value 总值；合计价值
Zt
1nH aggregated basis 合计基准
H7f
Xg aggregated net chargeable income 合计应课税入息实额
"@rHGxK aggregation 合并计算；合计；总和
_w
FK+> aggregation of incomes of husband and wife 夫妇入息合并计算
!. :b}t aggregation of property 财产的总和
]-l4 agio 差价；贴水
2~h Q 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》
s:I 8~Cc Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
JC}T*h>Ee 《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》
6mjD@ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
`0-i>> 《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》
jRxzZt4 Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
jJ?G7Q5 l 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}MtORqK agreement for a settlement 授产协议
M`xI N~ agreement for assignment 转让协议
4thPR}DH} agreement for sale 售卖协议；买卖协议
J~ wu* x agreement for sale and purchase 买卖协议
jEK{47i v agreement for the payment of interest 支付利息协议
id]}10 agreement for the repayment of money 还款协议
FV%|*JW[;N agreement of reinsurance 再保险协议
<f0yh"?6VH Agricultural Bank of China 中国农业银行
Z 2lX^z air passenger departure tax 飞机乘客离境税
)2r_EO@3HP Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
m*v@L4t( 1 airport tax 机场税
VYrs4IFT$ alcohol duty 酒精税
A$?o3--#]G alienation 让与；让渡；转让
TBgiA}|\D alimony 生活费；赡养费
fqn;,!D?9 All Ordinaries Index [AOI] 所有普通股指数
g^^^fKUp ) all risks 全险；综合险
b )T6%2 All Sales Record for Stock Market 《股票市场成交报告》
~ }Z {hs) Allied Capital Resources Limited 新联财务有限公司
B&}lYo all-items index [Consumer Price Index] 总指数〔消费物价指数〕
<lWBhrz allocation letter 拨款信件
~ u r}6T allocation of fund 分配款项；预留款项
8_3WCbe/ allocation of profit 利润分配；溢利分配
NSQ) lSW,; allocation warrant 拨款令
M* dou_ Q allotment 分配；配股
Qd}h:U ^ allotment notice 股份配售通知；配股通知
'(8}
<(% allotment of shares 股份分配
ryTtGx%a allowable 可获宽免；免税的
l{V(Y$xp3 allowable business loss 可扣除的营业亏损
V _KHVul allowable expenses 可扣税的支出
X$ A ]7t allowance 免税额；津贴；备抵；准备金
=HMuAUa. allowance for debts 债项的免税额
YW"nPZNPy~ allowance for depreciation by wear and tear 耗损折旧免税额
nDNK}O~' allowance for funeral expenses 殡殓费的免税额
'f6!a5q C allowance for inflation 为通货膨胀而预留的款项；通胀准备金
O\ w-hk allowance for repairs and outgoings 修葺及支出方面的免税额
4n% |h-!8 allowance to debtor 给债务人的津贴
KCn#*[
alteration of capital 资本更改
6 lwWF R+k alternate trustee 候补受托人
VGOdJ|2]Wr amalgamation 合并
8,:lw3x1 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
Gn<e&|4>i} ambit of charges 征税范围；收费范围
pzU:AUW amended valuation 经修订的估值
'JAe =K
H American Commodities Exchange 美国商品交易所
l#]+I YD American Express Bank Limited 美国运通银行
d)0 hAdh American Stock Exchange 美国证券交易所
epP_~TU amortization 摊销
E,[v%Xw amount due from banks 存放银行同业的款项
s$/ Z+"f( amount due from banks abroad 存放海外银行同业的款项
4 rD&Lg' amount due from holding companies 控股公司欠款
CDDEWVd amount due from local banks 存放本港银行同业的款项
hxGo~<. : amount due to banks 银行同业的存款
`[tYe < amount due to banks abroad 海外银行同业的存款
QtOT'<2t] amount due to holding companies 控股公司存款
RG- ,<G` amount due to local banks 本港银行同业的存款
ST\d -x amount due to outport banks 外埠银行同业的存款
T"E%;'(cp) amount for note issue 发行纸币的款额
3.%jet1 amount of bond 担保契据的款额
PH!r W R amount of consideration 代价款额
wT:mfS09N amount of contribution 供款数额
yI's=Iu` amount of indebtedness 负债款额
l+?sR<e?! amount of principal of the loan 贷款本金额
6Q`7>l.|? amount of rates chargeable 应征差饷数额
9A}nZ1Y amount of share capital 股本额
83Fmu/( amount of sums assured 承保款额
8+~'T| amount of variation 变动幅度
;5}"2hU> amount of vote 拨款数额
r4 ;nkx amount payable 应付款额
Chtls;Ph[ amount receivable 应收款额
ET|4a(x Amsterdam Stock Exchange 阿姆斯特丹证券交易所
, D`\
R V analysis 分析
YTfMYH=} ancillary risk 附属风险
u6*mHkM annual account 周年帐目；周年帐目报表；年度决算；年结
['l} * annual accounting date 年结日期
!3o ]mBH8 annual allowance 每年免税额；年积金；年度津贴；年津
Y+3 r{OI annual balance 年度余额
wodf f_l annual disposable income 每年可动用收入
F/D/1w^ iR annual estimates 周年预算
9>d~g!u= annual fee 年费
xGX U7w:X annual general meeting 周年大会
u2l`%
F`x annual growth rate 年增率；每年增长率
cA`X(Am6]g annual long-term supplement 长期个案每年补助金
_u;34H&/ annual pensionable emolument 可供计算退休金的年薪
!r+S E annual report 年报
}do=lm?/ Annual Report on the Consumer Price Index 《消费物价指数年报》
UujKgL4 annual return 周年报表；周年申报表；每年报税表格
qox@ _ Annual Return Rules 《周年报表规则》
|exjrsmM* annual review of consumer prices 每年消费物价回顾
bd`}2vr annual roll-forward basis 逐年延展方式
Y^ ,G}
&p annual salary 年薪
0j[%L!hny annual statement 年度报表；年度决算表
~Yl%{1 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
o]0\Km annuitant 年金受益人
YuzgR;Z annuity 年金
$9< P3J 1 annuity contract 年金合约
y?V#LW[^E annuity on human life 人寿年金
RZI4N4o antecedent debt 先前的债项
(M,*R
v ante-dated cheque 倒填日期支票
.p\<niu7 anticipated expenditure 预期开支
C-VkXk anticipated net profit 预期纯利
}_cX" s anticipated revenue 预期收入
T28Q(\C:} anti-inflation measure 反通货膨胀措施
C?PgC~y) anti-inflationary stance 反通货膨胀立场
+p &$`( apparent deficit 表面赤字
{I QCA-AI apparent financial solvency 表面偿债能力
WSV% Oy3V apparent partner 表面合伙人
_,E ! < application for personal assessment 个人入息课税申请书
8S g :HU\ application of fund 资金应用
OeY+Yt0 application to release as liquidator and to destruct the books of accounts and documents
qvN 5[rb 申请免除清盘人职务及毁灭帐簿与文件
c"CF&vTp appointed actuary 委任精算师
GZNfx8zsY+ appointed auditor 委任核数师；委任审计师
Dq~D4 | appointed trustee 委任的受托人
!\N|$-M appointer 委任人
FLOSdMYdw apportioned pro rata 按比例分摊
T~-PT39E apportionment 分配；分摊
Z/= HQ8 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
k[;(@e@c apportionment formula 分摊方程式
kG]FB.@bG apportionment of estate duty 遗产税的分摊
o`ijdg!5qG appraisal 估价；评估
? Eh)JJt appreciable growth 可观增长
/N\[ C"8 appreciable impact 显着影响
uHpSE?y/ appreciable increase 可观增长
Ke,$3Yx appreciation 增值；升值
rTL o6wI appreciation against other currencies 相对其他货币升值
~0XV[$`L appreciation of the exchange value of Hong Kong dollar 港元汇值上升
j?9fb appreciation tax 增值税
4Nz]LK%@ appropriation 拨款；拨用；拨付
\J3n[6; appropriation account 拨款帐目
K@+(6\6I Appropriation Bill 拨款法案
r J_fg$.< appropriation-in-aid system 补助拨款办法
'5m`[S-IU approved assets 核准资产
'Lv>!s 7 approved basket stock 认可一篮子证券
/ ,#&Htk approved budget 核准预算
:TN^}RML approved charitable donation 认可慈善捐款
p+d?k"WN? approved charitable institution 认可慈善机构
k6W
[// approved currency 核准货币；认可货币
ys$X!Ep approved estimates 核准预算
<bxp/#6D approved estimates of expenditure 核准开支预算
+UC - approved overseas insurer 核准海外保险人
A]"IQ- approved overseas trust company 核准海外信托公司
1r;. r| approved pooled investment fund 核准汇集投资基金
<M oKTP-< approved provident fund scheme 认可公积金计划
@mrGG F approved provision 核准拨款
LzJNQ d' approved redeemable share 核准可赎回股份
9<S};I; approved regional stock 认可地区性证券
NHq*& xy approved retirement scheme 认可退休金计划
5qx$=6PT approved subordinated loan 核准附属贷款
[}!obbM arbitrage 套戥；套汇；套利
^\zf8 kPti arbitrageur 套戥者；套汇者
Af _yb`W? arbitrary amount 临时款项
q(cSHHv+ arrangement 措施；安排；协定
W-ll2b arrears 欠款
#-Nc1+gu arrears of pay 欠付薪酬
>@NGX-gp arrears of revenue 逾期未收税款；逾期未收的帐项
EkE U}2 articles of association 组织章程；组织细则；组织章程细则
pUXszPf Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
8st~ O ascertainment of profit 确定利润
J`4{O:{4 "Asia Clear" “亚洲结算系统”
KF4}cM=.5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
V;-YM W Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
gzD NMM Asian Development Fund [ADF] 亚洲发展基金
@G;\gJT* Asian dollar bond 亚洲美元债券
rq>Om MQ67 Asian dollar market 亚洲美元市场
-{'WIGm Asian dollar rate 亚洲美元利率
wX*F'r" z Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
F-2&P:sjQ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
' Zmslijf asked price 沽盘；喊价；索价；卖方报价
b#[7A assessable income 应评税入息
IHlTp0? assessable loss 应评税亏损
lwuslt*E/ assessable profit 应评税利润
\a}W{e=FNT assessable value 应评税值
51lN,VVD assessed profit 估定利润
P1f@?R&t+ assessed value 经评估价值
H%AC * , assessment 评税；评定；估价；评税单
8f0Ytfhw assessment number 评税编号；估价编号
4?)-;Hx_X assessment of additional tax 补加税评税
t&99ZdE assessment of performance 业绩评估；实绩评价
&; O)D w Assessor 评税主任
IrZ!.5%tV asset price bubbles 资产价格泡沫
P<WCW3!JZ asset-backed securities 具资产保证的证券
#X J`/\E] assets accretion 资产增值
;_ vo2zl1 assets and liabilities 资产与负债
nY[]k p@ assets betterment statement 资产递增表；资产改进表
8bIwRVA2\ assets lending 实物放款；有抵押贷款
+P. }< assets of the company passing on the death 死者去世时转移的公司资产
ayvHS&h assets pledged as security for liabilities 用作负债抵押的资产
8
k%!1dyMB assets portfolio 资产投资组合
g`Bt G assets price 资产价格
#^ cmh assets quality 资产质素
j\S}TaH0e assets realization 资产变现
z1u1%FwOfM assets refinancing arrangement 资产再集资安排
f^63<gqY assets securitization 资产证券化
S=bdue assets situated outside Hong Kong 在香港以外地方的资产
^Gs=U[** assets stripping 削减资产；拆卖资产
>X" V assets value 资产值
L)Iv] u assignee 承让人
V!94I2%#x assignment 转让；转让书；转让契
< (U :v assignment of interest 权益转让
:UgCP ~Y assignment of letters patent and trade mark 专利证书及商标转让
2l9RU} assignment of property 物业转让；物业转让书
Z7 t-{s64 assignment right 转让权
0=^A{V!m assignor 转让人
M >BcYbXf associate 有联系的人；有关连人士；相联者；合伙人；联系人
}JKK"d}U Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
oI6l ` K$ associate member 附属会员
iHB1/ associated body corporate 相联法人团体
e:&(y){n( associated company 相联公司；联属公司
C3p/|{TP
associated corporation 相联法团
.% rB-vO:g Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,:e##g~k 公认会计师公会〔英国〕
7sci&!.2` Association of Futures Exchange Brokers 香港期货经纪协会
,`ZIW Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
tb@&!a$`? association of underwriters 承保人组织
6GZ zNhz assumption of control 接管
hn bF}AD assurance 担保；保险；转易；转易书
C/{tvY /o assurance of interest 权益的转易
eZ^-gk? at 19XX price 按一九ＸＸ年价格计算
M!e$h?vB at a discount 按赔价计算；按贴水价格计算；打折扣
(t\
F>A at a premium 按溢价计算；按升水价格计算
n
7Bua at call 通知付款；按通知
3:;2Av2(X. at constant market price 按固定市价计算
j\ Z/R1RcW at constant price 按固定价格计算
9.
7XRxR^ at cost 按成本计算
)j[rm
at current market price 按当时市价计算；按现时市价计算
PafsO,i- at current price 按当时价格计算；按现时价格计算
!}gC0dJ at factor cost 按要素成本计算；按生产要素成本计算
rg^ at money-of-the-day price 按付款当日价格计算
Jn>6 y:s at or better 按指定或较佳价位〔买卖指令〕
Jt3]'Nr04@ at par 按面值计算；平价
c88I"5@[bD at sight 见票即付
$O/@bh1@p at the close 按收市盘
%;Dp~T`0 at the opening 按开市盘
7Q(5Nlfcz attestation 见证；见证条款
7Q>*] at-the-money option 平价期权
)Bq~1M 2 attorney 受权人；受托代表人
smM*HDK attornment 新拥有人承认书
C)r!;u)AZH attributable profit 可归属利润
D/$$"AT attributable share value 可归属股份价值
f.4 m6"1 Auckland Stock Exchange 奥克兰证券交易所
H Jn auction 拍卖
Z,~ EH auctioneer 拍卖商
,`3kDqS_4 audit 审计；核数
;be2sTo Audit Commission 审计署
<opBOZ
d Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
`6 .rTs $< 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
Wy2 pa
#Q audit review 帐目审查
7;UUS1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
G:]w
UC\ audited account 审计帐目；经审计的帐目
MU ;
L7^ audited annual account 经审计的周年帐目
JD yP..Dt audited balance sheet 经审计的资产负债表
A{ :PpYs auditor 核数师；核数主任；审计师
)9L:^i6 auditor's certificate 核数师证明书；审计师证明书
?y\gjC6CNG auditor's report 核数师报告；审计师报告
` ~bnshUk Aussie bond 澳元债券
2^}E!(< austerity budget 紧缩预算
=vv4;az
X Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
xt%-<%s %f Australia All Ordinaries Index 澳洲所有普通股票指数
yX:*TK4 Australian Dollar [AUD] 澳元
O+Zt*jN; Australian Options Market 澳大利亚期权市场
39w|2%(O. Australian Securities Commission 澳洲证券事务监察委员会
]0VjVU- Australian Society of Certified Practising Accountants 澳洲执业会计师公会
ib4 shaN` Australian Stock Exchange 澳大利亚证券交易所
AQ>8] `e` Austrian Schilling [ATS] 奥地利先令
,,Dwb\B} authentication 认证；鉴证
3} @!TI authority to purchase 委托购买证；委购书
jORU+g authorization 认可；核准；授权；授权书
7n-;++a5] authorization by direction 指示授权
Wn(pz)+Y authorization by instruction 指令授权
a| *{BlY authorization by warrant 令状授权
~ "E@do(" authorization of unit trust 单位信托的认可
rI\G&OqpP authorized agent 指定代理人
8u,f<XHi"a authorized capital 法定资本
+[MzF EE[ authorized clerk 出市员
,~@Nhd~k authorized dealer 认可交易商
R89 ;<,Ie authorized financial institution 认可财务机构
Z\{"/( Hi authorized fund 认可基金
U{ 2[n F authorized fund house 获授权的基金公司；认可基金公司
6]=R#d 7U authorized institution 认可机构
NArql authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
TNA?fm authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^6*2a(S& authorized insurer 获授权保险人；获认可承保人
D0 (%{S^ authorized investment 特准投资项目
< p<J;@ authorized person 获授权人
n5Ad@B g authorized representative 获授权代表
)Q_^f'4 authorized share capital 法定股本
6R%Ra automated quotation system 自动报价系统
u? a* bW Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
pXfg{ 2 自动交易系统〔香港期货交易所有限公司〕
2qY`*Y.2 automatic adjustment mechanism 自动调整机制
"t4$%7L] automatic adjustment system 自动调整系统
k^
CFu Automatic Clearing House 自动票据交换所
eI z T(3( automatic exchange rates accumulation system 自动化汇率累集系统
v ZHm' Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
de?Bn+mvi. automatic teller machine [ATM] 自动柜员机
]]\\Y|0 autopay 自动转帐
T+_pm DDN available assets 可用资产
STDT]3. available fiscal reserve 现存财政储备
'!)|;qe available profit 可用利润
Jww LA Q5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
!TJCQ[Aa } average 平均；平均数；海损
v !~lVv& average basic salary 平均基本薪金
oUMY?[Wp average consumer expenditure 平均消费开支；一般消费开支
VP|ga }( average cost 平均成本
EkV
LSur average cost of land production 增辟土地平均成本
#K8kz average daily turnover 平均每日成交额
"r6DZi(^K average daily wage rate 平均每日工资率
wI!>IV(5 average expenditure pattern 平均开支模式
?U~9d"2= average growth rate 平均增长率
<P)vx average net fixed assets 固定资产平均净值
K, 7IBv,B[ average of relatives 相对价格平均数
/8\ gT(@ average price 平均价格
1epj/bB& average propensity to consume 平均消费倾向；一般消费倾向
9? xMsu-H average propensity to save 平均储蓄倾向；一般储蓄倾向
O1+ 2Z\F average rate 平均率
q[l!kC+Eh average revenue 平均收入；平均收益
Nr\[|||% average stock 平均库存；平均存货
m{(G%n>E& average yearly rent 平均年租
'lPt.*Y<u avoidance of double taxation 避免双重课税
vf=b5s(7Q avoidance of tax 避税
