A:
n$hqNsM A share Ａ股；甲类股份
E%k ]cZ abatement of tax 减税；减扣免税额
`FYtiv?G ABN AMRO Bank N.V. 荷兰银行
}u vKE|umj above-the-line expenditure 线上项目支出；经常预算支出
U|
41u4)D above-the-line receipt 线上项目收入；经常预算收入
0K$WSGB?6j ABSA Asia Limited 南非联合亚洲有限公司
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$da absolute change 绝对数值变更
dWW-tHv# absolute expenditure 实际开支
PK - }Ldj
absolute guideline figure 绝对准则数字
q-3J.VLJ5H absolute interest 绝对权益
G {pP} absolute order of discharge 绝对破产解除令
kol,Qs absolute profit margin 绝对利润幅度
'TK$ndy;7} absolute value 实值；绝对值
KM_)7?` absolutely vested interest 绝对既得权益
[]=FZ`4 absorbed cost 已吸收成本；已分摊成本
0i`v:Lq% absorption 吸收；分摊；合并
Y uw
E 0 absorption rate 吸收率；摊配率；分摊率
2pxWv
)0 ACB Finance Limited 亚洲商业财务有限公司
F;?TR [4!k acceptable form of reciprocity 合理的互惠条件
(EOec5qXU acceptable rate 适当利率；适当汇率
]xJ'oBhy acceptance agreement 承兑协议
^ Kw&=u acceptance for honour 参加承兑
a8bX"#OR&N acceptor 承兑人；接受人；受票人
K4?t' dd] acceptor for honour 参加承兑人
JO& ;bT< accident insurance 意外保险
pu2 wEQ Accident Insurance Association of Hong Kong 香港意外保险公会
{hs 2?#p accident insurance scheme 意外保险计划
, `[Z`SUk` accident year basis 意外年度基准
Qe @A5# accommodation 通融；贷款
=e-a&Ep-z accommodation bill 通融票据；空头票据
Ersr\ZB accommodation party 汇票代发人
(s V]UGrZ account balance 帐户余额；帐户结余
j#LV7@H.e? account book 帐簿
D y`W5_xSz account collected in advance 预收款项
B7Ki @) account current book 往来帐簿
]|C_`,ux account of after-acquired property 事后取得的财产报告
1*! c
X account of defaulter 拖欠帐目
dr,B\.|jC account payable 应付帐款
@wYQLZ account payee only [A/C payee only] 只可转帐；存入收款人帐户
P EX26== account receivable 应收帐款
_q$0lqq~u account receivable report 应收帐款报表
%2@ Tj}xa account statement 结单；帐单；会计财务报表
|z!q
r }i account title 帐户名称；会计科目
Q
QsVIHA accountant's report 会计师报告
wL8bs-
U Accountant's Report Rules 会计师报告规则
(1kn): accounting and auditing procedure 会计与审计程序；会计与核数程序
'uP'P# Accounting Arrangements 《会计安排》
(opROsFh accounting basis 会计基础
.KiPNTh' accounting by Official Receiver 破产管理署署长呈交的帐目
B%%.@[o, Accounting Circular 《会计通告》
<?> I\ accounting class 会计类别
ny!lj a5[ accounting date 记帐日期；会计结算日期
SQ dz EF accounting for money 款项核算
z`86-Ov Accounting Officer 会计主任
X \b}jo^96 accounting period 会计报告期；会计期
f"Z qA'KB# accounting policy 会计政策；会计方针
z x\.2<K accounting practice 会计惯例
;uM34^ accounting principle 会计准则
,-cpsN accounting record 会计记录
u=d`j accounting report 会计报告
v5&xY2RI7 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
%Lh-aP{[e Accounting Society of China 中国会计学会
wE,=%? " accounting statement 会计报表
2cs?("8e% accounting system 会计制度；会计系统
e/]O<, * accounting transaction 会计事项；帐务交易
c{'$=lR " accounting treatment 会计处理
ys&"r":I accounting year 会计年度
LCo1{wi accretion 增值；添加
Ht`<XbQ> accrual 应计项目；应累算数目
7.7Cluh5, accrual basis 应计制；权责发生制
['51FulDR accrual basis accounting 应计制会计；权责发生制会计
K:>N GGY8r accrue 应累算；应计
L<f-Ed9| accrued benefit 应累算利益
tl{]g z accrued charges 应计费用
')AByD}Hi] accrued cumulative preference share dividend 应累算的累积优先股股息
_%A/ ) accrued expenses 应累算费用
D:YN_J"kV accrued interest payable 应付利息；应计未付利息
l1- 4n*fU accrued interest receivable 应收利息；应计未收利息
&K9VEMCEX accrued right 累算权益
".~Mm F accruing profit 应累算的利润
\b_-mnN" accumulated fiscal reserve 累积财政储备
im_w+h%^ accumulated profit 累积利润；滚存溢利
^Ei *M0fF accumulated reserve 累积储备
U=haX x4N accumulation of surplus income 累积收益盈余
cwH,l$ acquired assets 既得资产
3n.+_ jQ>s acquisition 收购；购置；取得
th.M.jas acquisition cost 购置成本
i;[h
9=\/ acquisition expenses 购置费用
R7E] *:0} acquisition of 100% interest 收购全部股权
D 7Gd% acquisition of control 取得控制权
f0 -R hR acquisition of fixed assets 购置固定资产
&_ Cxv8 acquisition of shell “买壳”
paq 8L{R acquisition price 收购价
bajC-5R1k act of God 天灾
uuI3NAi~ acting partner 执事合伙人
kN'|,eKH4 active market 买卖活跃的市场；交投畅旺的市场；旺市
w;N{>)hv active partner 积极参与的合伙人
LF E p active trading 交投活跃
/`7 I K actual circulation 实际流通
YYTO,4 actual cost 实际成本
&GXtdO>;Zv actual expenditure 实际开支；实际支出
XoDJzrL# actual income 实际入息；实际收入；实际收益
L/qZ ; { actual market 现货市场
,3w I~ j= actual price 现货价；实际价格
#rhVzN-?)W actual profit 实际利润
]sX7%3P actual quotation 实盘；实际价位；实际报价
&M0o&C-1/ actual year basis 按实际年度计算
pd=7^"[}; actuals 实货
UlK/x"JDv actuarial investigation 精算调查
Nhjle@J< actuarial principle 精算原则
C$KaT3I actuarial report 精算师报告
O"@?U Actuarial Society of Hong Kong 香港精算学会
c_~XL^B@ actuarial valuation 精算师估值
=ied}a
:[ actuary 精算师
EG F:xl ad referendum agreement 暂定协议；有待覆核的协定
9|J8]m?x ad valorem duty 从价税；按值征税
@;||p eU ad valorem duty system 从价税制
1k!D0f3qb ad valorem fee 从价费
hWe}' L- ad valorem tariff 从价关税
y\[L?Rmd additional allowance 额外免税额
.(`(ch Ra} additional amount for unexpired risk 未过期风险的额外款额
cj$,ob&DX additional assessable profit 补加应评税利润
$@_YdZ! additional assessment 补加评税
l0gH(28K additional commitment 额外承担
R!sNg additional commitment vote 额外承担拨款
n
(OjjR m additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
y.jS{r". additional dependent parent allowance 供养父母额外免税额
&(lMm ) additional provision 额外拨款
11i"nR| additional stamp duty 附加印花税
}=Hf ?';m additional tax 补加税罚款；补加税款
I etCMp Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
@; W<dJ<X adjudged bankrupt 被裁定破产
u=(H#o<# adjudicated bankrupt 裁定破产人
$`^ H:Djr adjudication fee 裁定费；评定印花税额手续费；评估契据费
}phz7N9 adjudication of bankruptcy 裁定破产；宣告破产
OZ eiH X! adjudication of insolvency 裁定无力偿还债务
8r2XGR adjusted actual 经调整的实数；调整后的实数
, yTN$K%M adjusted current assets 经调整的流动资产；调整后的流动资产
{;U} :Dx adjusted figure 经调整的数字；调整后的数额
w+Ad$4Pf" adjusted liabilities 经调整的负债；调整后的负债
D*|(
p6v1& adjusted loss 经调整的亏损；调整后的亏损
-s{R/ 6 : 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
jjx I S adjusted profit 经调整的利润；调整后的利润
RI?N B6U adjusted surplus 经调整的盈余额；调整后的盈余额
# N; $ adjusted value 经调整的价值；调整后的价值
cB{% u
' adjustment 调整；修订；理算〔保险〕
C#Y,r)l adjustment centre 调剂中心
4DvdE t adjustment lag 调整过程的时间差距；调整时差
.8-PB*vb adjustment mechanism 调整机制
G?>qd}]y0L adjustment of loss 亏损调整
K 3Huu!Tr adjustment process 调整过程；调整程序
#]" /{Z adjustment range 调整幅度
5 5LgBD administered exchange rate 受管制汇率
TLy ;4R2Nn Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
&q.)2o#Q. administration expenses 行政费用
h!QjpzQe administration fee 手续费；行政费
x]H3Y3
administration in bankruptcy 破产管理
'T%IvJ#Xu administration order 遗产管理令
O2C6V>Q; administrator 管理人；遗产管理人
] OUD5T administrator of the estate 遗产管理人
Xe)Pg)J1 admission of debt 债项承认书
r~ I.F!{ admission of proof 接纳债权证明
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^c?{5 advance 放贷款项；垫付款项；预支款项；预付款项
n:F@gZd` advance account 暂支帐目；预付款帐户
$,!hD\a advance compensation 预付补偿金
p#)e:/Qy advance from shareholder 股东垫款
,Ie<'>hd advance pending reimbursement 预支以待日后付还
tzZ|S<e6=\ advanced economy 先进经济体系
6!@0VI&P advancement 预付；预付财产
Bhj:9%` advances warrant 垫款令
&.hoC Po$ advancing 贷出
S
9WawI adverse balance 逆差
Lg8 ]dBXu adverse exchange 逆汇
2ed @HJu advertisement addressed to shareholders 在报章刊登的致股东通告
d"Bo8`_ advice for collection 托收通知书
? .8< - advice of drawing 提款通知书；汇票通知书
DQcWq'yY^ advice of payment 付款通知
r| M'TA~: Advisory Committee [Securities and Futures Commission]
ohtT
O]\ 谘询委员会〔证券及期货事务监察委员会〕
^<!Ia Advisory Committee on Diversification 经济多元化谘询委员会
#&k8TY affidavit 誓章；遗产申报誓章
ehU"*9 affidavit of no receipt 述明无收款的誓章
;
/=L affiliate 联号；联营公司；附属公司
Q< dba12 affiliated company 附属公司；联号；联营公司
*JwFD^<j affirmation [estate duty] 非宗教式宣誓〔遗产税〕
*}7U`Aa affordability 负担能力
4y hcK& African Development Bank [AfDB] 非洲开发银行
O(odNQy~ after-acquired property 事后取得的财产
: sFo
after-hours dealing 市后交易
&ryiG after-tax profit 税后盈利；税后利润；税后溢利
0"4J"q] & agency agreement 代理协议
5H~@^!7t agency expenses 代理机构的开支
Dp^95V@ agency fee 代理费
(:JjQ`i Agency Law 《代理法》
)q^(T1 agent 代理人；承销人
0Qt~K#mr/ agent of company 公司代理人
R !9qQn? agent's fee 代理人费；经纪费
3zbXAR* aggregate 总计；总数；总体数字
-W 9gH aggregate amount 总款额；总额
9g96 d- aggregate assets and liabilities 总体资产与负债
ci;&CHa aggregate at constant price 按固定价格计算的总体数字
jBS'g{y-! aggregate demand 总需求
Ny]lvgu9X aggregate gross position 总持仓量
\`
&ej{ aggregate limit 总限额
Bf/ |{@ aggregate of salaries tax 合计薪俸税
gUspGsfr aggregate performance 总体表现；总体业绩
nVNs ][ aggregate supply 总体供应
@Zj& `/ aggregate surplus 总盈余
pVY4q0@ aggregate total 整体总额
D]jkR} t aggregate value 总值；合计价值
Jlz9E|*qV aggregated basis 合计基准
]/a
g*F aggregated net chargeable income 合计应课税入息实额
7O"hiDQ aggregation 合并计算；合计；总和
("b*? : B aggregation of incomes of husband and wife 夫妇入息合并计算
_O LI%o aggregation of property 财产的总和
yk`)Cq%=; agio 差价；贴水
3\]~!;dI 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》
XYMxG: Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
FQ1arUOFW, 《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》
ghX:"vV{n Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
&"xQ~05
《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》
8+&gp$a$ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
2!BsEvB( 《香港政府和大韩民国政府关于相互促进和保护投资协定》
gXF.on4B agreement for a settlement 授产协议
/ xs9.w8- agreement for assignment 转让协议
#sS9vv7i agreement for sale 售卖协议；买卖协议
G#|Hu;C6" agreement for sale and purchase 买卖协议
]?M)NRk%S agreement for the payment of interest 支付利息协议
.5 ]{M\ aA agreement for the repayment of money 还款协议
n? }5 ! agreement of reinsurance 再保险协议
jK e.gA Agricultural Bank of China 中国农业银行
?/)lnj)e{ air passenger departure tax 飞机乘客离境税
u|T%Xy=LU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
~+=E"9Oo airport tax 机场税
UUGe"]V^g: alcohol duty 酒精税
YlrB@mE0n$ alienation 让与；让渡；转让
q Z& a76t alimony 生活费；赡养费
/-><k,mL? All Ordinaries Index [AOI] 所有普通股指数
q P'[&h5Y all risks 全险；综合险
!8o\. uyi All Sales Record for Stock Market 《股票市场成交报告》
MJ A~jjy4 Allied Capital Resources Limited 新联财务有限公司
">cqt>2 A all-items index [Consumer Price Index] 总指数〔消费物价指数〕
V\"1wV~E allocation letter 拨款信件
d[ S#Duz<& allocation of fund 分配款项；预留款项
YQ+^ allocation of profit 利润分配；溢利分配
loBtd%wY allocation warrant 拨款令
TH YVT%v allotment 分配；配股
@"w2R$o allotment notice 股份配售通知；配股通知
m!0N"AjA allotment of shares 股份分配
ex!XB$X allowable 可获宽免；免税的
Qne0kB5m allowable business loss 可扣除的营业亏损
Iy Opju)? allowable expenses 可扣税的支出
@ R UP$ allowance 免税额；津贴；备抵；准备金
UDM yy Vd allowance for debts 债项的免税额
4j{oaey allowance for depreciation by wear and tear 耗损折旧免税额
?|lI X z allowance for funeral expenses 殡殓费的免税额
6Etss!_ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
%6Rn4J^^ allowance for repairs and outgoings 修葺及支出方面的免税额
`/0u{[
allowance to debtor 给债务人的津贴
W-ez[ raY alteration of capital 资本更改
`On3/gU| alternate trustee 候补受托人
P,U$ %C! amalgamation 合并
RT/qcS^Oz ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
t{6ap +%L ambit of charges 征税范围；收费范围
}I] W'<jY amended valuation 经修订的估值
/h7.oD8CU American Commodities Exchange 美国商品交易所
ld95[cTP American Express Bank Limited 美国运通银行
mTJ"l(,3 American Stock Exchange 美国证券交易所
jFG5)t<D amortization 摊销
3(C :X1 amount due from banks 存放银行同业的款项
_F^$aZt?e amount due from banks abroad 存放海外银行同业的款项
*<x rp*O amount due from holding companies 控股公司欠款
2uEhOi0I amount due from local banks 存放本港银行同业的款项
bQ"N
;d)e amount due to banks 银行同业的存款
YNk|+A.<d amount due to banks abroad 海外银行同业的存款
Ch7Egz l7? amount due to holding companies 控股公司存款
i%MA"I\ 9 amount due to local banks 本港银行同业的存款
"9ue76 amount due to outport banks 外埠银行同业的存款
@+:4J_ N amount for note issue 发行纸币的款额
/'\;8A$J` amount of bond 担保契据的款额
+YuzpuxjJ amount of consideration 代价款额
Q-(Dk?z{ amount of contribution 供款数额
D Fc [z"[ amount of indebtedness 负债款额
N ocFvF7\ amount of principal of the loan 贷款本金额
<ZVZ$ZW~D amount of rates chargeable 应征差饷数额
yhwy>12,K amount of share capital 股本额
# ) `\!)? amount of sums assured 承保款额
IkU|W3Vo amount of variation 变动幅度
Dp`HeSKU^ amount of vote 拨款数额
$ W R? amount payable 应付款额
~{P:sjsU amount receivable 应收款额
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&QB{ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
>D~w}z/fk analysis 分析
1AT'S;` ancillary risk 附属风险
|(RZ/d<X\a annual account 周年帐目；周年帐目报表；年度决算；年结
"$ DldHC annual accounting date 年结日期
c|Y!c!9F annual allowance 每年免税额；年积金；年度津贴；年津
_Z.cMYN annual balance 年度余额
{-h, ZdH^ annual disposable income 每年可动用收入
G5;V.#"Z[ annual estimates 周年预算
LN\[Tmd & annual fee 年费
Z\' wm' annual general meeting 周年大会
PtqGX=u annual growth rate 年增率；每年增长率
Oy%Im8.-A# annual long-term supplement 长期个案每年补助金
:!'] p2B annual pensionable emolument 可供计算退休金的年薪
: ~D]; m annual report 年报
(A uPZ Annual Report on the Consumer Price Index 《消费物价指数年报》
"S(yZ6r" annual return 周年报表；周年申报表；每年报税表格
p-Pz =Cx - Annual Return Rules 《周年报表规则》
rREzM)GA annual review of consumer prices 每年消费物价回顾
/BKtw8 annual roll-forward basis 逐年延展方式
C\A49q annual salary 年薪
,T{ oy:rB annual statement 年度报表；年度决算表
a,cC!
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
EHhd ;,;O annuitant 年金受益人
}[v~& annuity 年金
>XnO&hW annuity contract 年金合约
Um\0i;7 ~4 annuity on human life 人寿年金
8U=A{{0p antecedent debt 先前的债项
;cLUnsB\ ante-dated cheque 倒填日期支票
6__K#r anticipated expenditure 预期开支
i. M2E$b| anticipated net profit 预期纯利
G0/>8_Q>Nr anticipated revenue 预期收入
!oGQ8 e anti-inflation measure 反通货膨胀措施
?+ \E3}: anti-inflationary stance 反通货膨胀立场
yd*3)6= apparent deficit 表面赤字
{ *$9, apparent financial solvency 表面偿债能力
/PW&$P1.]" apparent partner 表面合伙人
K:_($X] application for personal assessment 个人入息课税申请书
r.<JDdj application of fund 资金应用
h)@InYwu7 application to release as liquidator and to destruct the books of accounts and documents
J=9 #mOcg" 申请免除清盘人职务及毁灭帐簿与文件
n`.#59-Hx appointed actuary 委任精算师
> 0T
Z a appointed auditor 委任核数师；委任审计师
SX_ 4=^ appointed trustee 委任的受托人
@RVOXkVo appointer 委任人
Q6x% apportioned pro rata 按比例分摊
e T-9 apportionment 分配；分摊
{(Fe7,.S3 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
oCuV9dA. apportionment formula 分摊方程式
Hm4 bN \% apportionment of estate duty 遗产税的分摊
2yxi= XWZ appraisal 估价；评估
e "n|jRh appreciable growth 可观增长
v ): V appreciable impact 显着影响
Gkmsaf> appreciable increase 可观增长
"lrA%~3%[P appreciation 增值；升值
l;0y-m1 appreciation against other currencies 相对其他货币升值
_Ex|f5 + appreciation of the exchange value of Hong Kong dollar 港元汇值上升
J*K<FFp3< appreciation tax 增值税
l[*sHi appropriation 拨款；拨用；拨付
rN#\AN appropriation account 拨款帐目
'Sa!5h Appropriation Bill 拨款法案
mgcN( n1 appropriation-in-aid system 补助拨款办法
{ i;6vRr approved assets 核准资产
7"K^H]6u30 approved basket stock 认可一篮子证券
D:m#d.m approved budget 核准预算
'HB~Dbq`V approved charitable donation 认可慈善捐款
/[?Jylj approved charitable institution 认可慈善机构
&O*ENpF approved currency 核准货币；认可货币
]! )x r approved estimates 核准预算
"i%jQL'. approved estimates of expenditure 核准开支预算
[b;Uz|o approved overseas insurer 核准海外保险人
-l[jEJS} approved overseas trust company 核准海外信托公司
(} jL_ E approved pooled investment fund 核准汇集投资基金
9|3o< approved provident fund scheme 认可公积金计划
Z
Xb}R^O- approved provision 核准拨款
zo44^=~% approved redeemable share 核准可赎回股份
hVf^ approved regional stock 认可地区性证券
41}/w3Z4 approved retirement scheme 认可退休金计划
DxfMqH[vs approved subordinated loan 核准附属贷款
YxyG\J \|, arbitrage 套戥；套汇；套利
ANb"oX c arbitrageur 套戥者；套汇者
N9`97;.X arbitrary amount 临时款项
}p{;^B arrangement 措施；安排；协定
*8UYS A~v arrears 欠款
G=c Nzr9 arrears of pay 欠付薪酬
OoM_q/oI arrears of revenue 逾期未收税款；逾期未收的帐项
<\ETPL ,< articles of association 组织章程；组织细则；组织章程细则
RH~sbnZ)F Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
b{ pg!/N4 ascertainment of profit 确定利润
Hg whe=P "Asia Clear" “亚洲结算系统”
jb 3.W Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Spo +@G Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
L|J~9FM Asian Development Fund [ADF] 亚洲发展基金
9wMEvX70 Asian dollar bond 亚洲美元债券
a( |xw Asian dollar market 亚洲美元市场
q,@+^aZ Asian dollar rate 亚洲美元利率
@\PpA9ebg% Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
qpTm Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
W_m!@T "@H asked price 沽盘；喊价；索价；卖方报价
MS {{R +& assessable income 应评税入息
74]a/'4 assessable loss 应评税亏损
@d)LRw.I assessable profit 应评税利润
BKZ v9 assessable value 应评税值
,R~eY?{a assessed profit 估定利润
.YC;zn ^ assessed value 经评估价值
-|[~sj-p assessment 评税；评定；估价；评税单
?Pnx ~m{%* assessment number 评税编号；估价编号
Qn U0"_- assessment of additional tax 补加税评税
r--;yEjWE assessment of performance 业绩评估；实绩评价
B{PLIisc Assessor 评税主任
9P0yv3 asset price bubbles 资产价格泡沫
Pgev) rh[ asset-backed securities 具资产保证的证券
g}r^Xzd ; assets accretion 资产增值
Snx< ]| assets and liabilities 资产与负债
#>bT< assets betterment statement 资产递增表；资产改进表
50,Y assets lending 实物放款；有抵押贷款
O 9*p0%ug assets of the company passing on the death 死者去世时转移的公司资产
`p1DaV assets pledged as security for liabilities 用作负债抵押的资产
:x+ig5 assets portfolio 资产投资组合
\xeVDKJH+n assets price 资产价格
k/bque assets quality 资产质素
6w!e?B2/% assets realization 资产变现
^ $wJi9D6 assets refinancing arrangement 资产再集资安排
"l2bx assets securitization 资产证券化
[TEcg^ assets situated outside Hong Kong 在香港以外地方的资产
oZ-FF' assets stripping 削减资产；拆卖资产
M')bHB(~v assets value 资产值
I%i:)6Un-y assignee 承让人
<soj&f+ assignment 转让；转让书；转让契
PI63RH8e assignment of interest 权益转让
gIBpOPr^d assignment of letters patent and trade mark 专利证书及商标转让
kO+s+ 55
assignment of property 物业转让；物业转让书
%YCd%lAe, assignment right 转让权
VF= Z` assignor 转让人
<`+zvUx^? associate 有联系的人；有关连人士；相联者；合伙人；联系人
f?0D%pxc}& Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
1 7i$8 associate member 附属会员
/x/4 NeD associated body corporate 相联法人团体
((cb4IX associated company 相联公司；联属公司
6Hn)pD#U associated corporation 相联法团
m#MlH =- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
P}l#VJWp 公认会计师公会〔英国〕
_uJVuCc Association of Futures Exchange Brokers 香港期货经纪协会
>HIt}Zh Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
r` [B@ association of underwriters 承保人组织
avBu a6i' assumption of control 接管
C #$6O8O assurance 担保；保险；转易；转易书
P\T| [%E' assurance of interest 权益的转易
5& *zY)UL at 19XX price 按一九ＸＸ年价格计算
;Z4o{(/zU at a discount 按赔价计算；按贴水价格计算；打折扣
AWL[zixR at a premium 按溢价计算；按升水价格计算
~v\hIm3=m at call 通知付款；按通知
s ^3[W0hL at constant market price 按固定市价计算
oXbI5XY)wb at constant price 按固定价格计算
( Com, at cost 按成本计算
1 KB7yG-#6 at current market price 按当时市价计算；按现时市价计算
#B}Qt5w at current price 按当时价格计算；按现时价格计算
Jh^8xI,`C at factor cost 按要素成本计算；按生产要素成本计算
0T0/fg(o at money-of-the-day price 按付款当日价格计算
Wvb Eh|y at or better 按指定或较佳价位〔买卖指令〕
e{JVXc[D at par 按面值计算；平价
6WO7+M;z at sight 见票即付
~$ *`c O at the close 按收市盘
6e/7'TYwT at the opening 按开市盘
8sWr\&! attestation 见证；见证条款
yl]UUBcQ at-the-money option 平价期权
? rQc<;b attorney 受权人；受托代表人
Q)T+r~#2B attornment 新拥有人承认书
/yp/9r@T0 attributable profit 可归属利润
{wv&t R; attributable share value 可归属股份价值
}1F6?do3& Auckland Stock Exchange 奥克兰证券交易所
&M= 3{[ auction 拍卖
EIPnm%{1 auctioneer 拍卖商
|=u96G~N audit 审计；核数
6+)x7g1PL Audit Commission 审计署
shNE~TA Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
k{{hZ/om 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〕
p_9g|B0D audit review 帐目审查
*(p7NYf1 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
}+_9"YQ: audited account 审计帐目；经审计的帐目
{( dP audited annual account 经审计的周年帐目
44j,,k audited balance sheet 经审计的资产负债表
cafsM gr A auditor 核数师；核数主任；审计师
}U
i_ynZ! auditor's certificate 核数师证明书；审计师证明书
W6M jQ%f auditor's report 核数师报告；审计师报告
vs \|rLa Aussie bond 澳元债券
tJz^DXqAc austerity budget 紧缩预算
L&'l3| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
"]UIz_^'`U Australia All Ordinaries Index 澳洲所有普通股票指数
MISE C[/ Australian Dollar [AUD] 澳元
@sdS 0pC Australian Options Market 澳大利亚期权市场
19) ! $Hl Australian Securities Commission 澳洲证券事务监察委员会
R|-j]Ne Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V p H|R Australian Stock Exchange 澳大利亚证券交易所
*k4+ioFnKE Austrian Schilling [ATS] 奥地利先令
EZ `}*Yrd authentication 认证；鉴证
{?y<%@ authority to purchase 委托购买证；委购书
<uC<GDO authorization 认可；核准；授权；授权书
E$R _rX4x authorization by direction 指示授权
pkW5D authorization by instruction 指令授权
VW~Xbyf authorization by warrant 令状授权
VRB~7\A5<) authorization of unit trust 单位信托的认可
x RB7lV* authorized agent 指定代理人
ivD^HhG authorized capital 法定资本
s|E%~j[9 authorized clerk 出市员
oAaf)?8 authorized dealer 认可交易商
w_GLC%|7 authorized financial institution 认可财务机构
~Zu}M>-^c, authorized fund 认可基金
;&q]X]bJ authorized fund house 获授权的基金公司；认可基金公司
3r` <(%\ authorized institution 认可机构
)lOji7&e authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
_\!0t authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
'(XW$D authorized insurer 获授权保险人；获认可承保人
4Lw'v: ( authorized investment 特准投资项目
x.o3iN[= authorized person 获授权人
C6CGj8G authorized representative 获授权代表
sjcQaF`= authorized share capital 法定股本
OSj%1KL automated quotation system 自动报价系统
m3B \)2B Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h)P]gT0f/ 自动交易系统〔香港期货交易所有限公司〕
v/x*]c!"` automatic adjustment mechanism 自动调整机制
@E YK(QS- automatic adjustment system 自动调整系统
(]}XLMi,|! Automatic Clearing House 自动票据交换所
$M-NR ||k automatic exchange rates accumulation system 自动化汇率累集系统
Q Y@nE
Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j $KM9 automatic teller machine [ATM] 自动柜员机
"s${!A ) autopay 自动转帐
Ir^ BC!<2> available assets 可用资产
^h`!f vyH available fiscal reserve 现存财政储备
8>m1UO Nr available profit 可用利润
;}f6Y['z Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
o3fR3P%$ average 平均；平均数；海损
hg{ &Y(J!U average basic salary 平均基本薪金
M{G$Pk8 [ average consumer expenditure 平均消费开支；一般消费开支
6z PV'~q average cost 平均成本
K/~Y!?:J r average cost of land production 增辟土地平均成本
unpfA#&!" average daily turnover 平均每日成交额
O4n8MM| ` average daily wage rate 平均每日工资率
]2P/G5C3tU average expenditure pattern 平均开支模式
#c :9 V2 average growth rate 平均增长率
1BTgG F average net fixed assets 固定资产平均净值
"AV1..mu average of relatives 相对价格平均数
a~6ztEhGm average price 平均价格
<e[!3,%L average propensity to consume 平均消费倾向；一般消费倾向
%@o&*pF^, average propensity to save 平均储蓄倾向；一般储蓄倾向
C9G U6Ao average rate 平均率
tjt=N\; average revenue 平均收入；平均收益
/m; O;2" average stock 平均库存；平均存货
# .~.UHt average yearly rent 平均年租
2}59 7Hb avoidance of double taxation 避免双重课税
H RWZ0 ' avoidance of tax 避税
