A:
(&N$W& A share Ａ股；甲类股份
xX/Qoq (}i abatement of tax 减税；减扣免税额
o'= [< ABN AMRO Bank N.V. 荷兰银行
IdQwLt above-the-line expenditure 线上项目支出；经常预算支出
NO0[`jy( above-the-line receipt 线上项目收入；经常预算收入
>$k 4@eg! ABSA Asia Limited 南非联合亚洲有限公司
6`$,-(J= absolute change 绝对数值变更
EF_h::A_ absolute expenditure 实际开支
{ra Esb-X absolute guideline figure 绝对准则数字
[nhLhl4S absolute interest 绝对权益
O*+w_fox absolute order of discharge 绝对破产解除令
?(`nBlWQ5 absolute profit margin 绝对利润幅度
_If@#WnoyA absolute value 实值；绝对值
]R2Z -2 absolutely vested interest 绝对既得权益
n
WO~v{h3J absorbed cost 已吸收成本；已分摊成本
cwDD(j
absorption 吸收；分摊；合并
RY'\mt"W2 absorption rate 吸收率；摊配率；分摊率
^q4 :zZZ ACB Finance Limited 亚洲商业财务有限公司
j*3sjOoC acceptable form of reciprocity 合理的互惠条件
RmCn&-i acceptable rate 适当利率；适当汇率
5. +$v 4 acceptance agreement 承兑协议
+Fkx") acceptance for honour 参加承兑
OFPd6,(E acceptor 承兑人；接受人；受票人
x. yb4i=Jq acceptor for honour 参加承兑人
Z "+rg9/p accident insurance 意外保险
.DV#-tUh Accident Insurance Association of Hong Kong 香港意外保险公会
R!M|k%( accident insurance scheme 意外保险计划
&bO odkOb accident year basis 意外年度基准
+kdU%Sm accommodation 通融；贷款
Ff1M~MhG accommodation bill 通融票据；空头票据
*{4{<O<4 accommodation party 汇票代发人
sN[@mAoH account balance 帐户余额；帐户结余
>P]I&S-. account book 帐簿
H$($l<G9C account collected in advance 预收款项
={&TeMMA account current book 往来帐簿
`[W)6OUCx} account of after-acquired property 事后取得的财产报告
U:5*i account of defaulter 拖欠帐目
:ayO+fr# account payable 应付帐款
H 29 _ / account payee only [A/C payee only] 只可转帐；存入收款人帐户
?M 1 QJ account receivable 应收帐款
4HYH\ey account receivable report 应收帐款报表
=tvm= account statement 结单；帐单；会计财务报表
,y{fqa4 account title 帐户名称；会计科目
iM-hWhU accountant's report 会计师报告
[wpt[zG Accountant's Report Rules 会计师报告规则
(*^E7
[ w accounting and auditing procedure 会计与审计程序；会计与核数程序
c9_4 ohB Accounting Arrangements 《会计安排》
d+$[EDix accounting basis 会计基础
=4%WOI accounting by Official Receiver 破产管理署署长呈交的帐目
Wf&G9Be?8 Accounting Circular 《会计通告》
fb S. accounting class 会计类别
Q:xI}
]FM accounting date 记帐日期；会计结算日期
N[?4yV2s accounting for money 款项核算
B )3SiU Accounting Officer 会计主任
?;r7j V/`j accounting period 会计报告期；会计期
|H|eH~.yg& accounting policy 会计政策；会计方针
V'| g accounting practice 会计惯例
V[2<ha[n> accounting principle 会计准则
iz|9a|k6x accounting record 会计记录
*dn-,Q%` accounting report 会计报告
*^$N $t/2 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e715)_HD Accounting Society of China 中国会计学会
66y ,{t accounting statement 会计报表
f~(^|~ZT accounting system 会计制度；会计系统
!nD[hI8P accounting transaction 会计事项；帐务交易
oCru 5F accounting treatment 会计处理
$@
#G+QQ_ accounting year 会计年度
(^OC%pc accretion 增值；添加
6T'43h. : accrual 应计项目；应累算数目
3B y>t!~Q accrual basis 应计制；权责发生制
"9Fv!*<-W accrual basis accounting 应计制会计；权责发生制会计
@0x.n\M_ accrue 应累算；应计
tGy%n[ \ accrued benefit 应累算利益
cqU/Y_%l' accrued charges 应计费用
\=: g$_ l accrued cumulative preference share dividend 应累算的累积优先股股息
;U:o'9^9T accrued expenses 应累算费用
g_U*_5doA accrued interest payable 应付利息；应计未付利息
]8j5Ou6#y accrued interest receivable 应收利息；应计未收利息
1oVD Oo accrued right 累算权益
uC$4TnoQx. accruing profit 应累算的利润
{&AT} 7 accumulated fiscal reserve 累积财政储备
xN~<<PIZ accumulated profit 累积利润；滚存溢利
iF2IR {h accumulated reserve 累积储备
C@:N5} ,] accumulation of surplus income 累积收益盈余
=GS_ G;Dz acquired assets 既得资产
-wHGi acquisition 收购；购置；取得
t"@|;uPAu acquisition cost 购置成本
uZ{xt6 f acquisition expenses 购置费用
5D@ Q1 acquisition of 100% interest 收购全部股权
Q?'W >^*J acquisition of control 取得控制权
&I">{J< acquisition of fixed assets 购置固定资产
oGjYCVc acquisition of shell “买壳”
Y&Nv>o_}5 acquisition price 收购价
Z-r0
D act of God 天灾
gZuR4Ti acting partner 执事合伙人
N
pIlQaMo4 active market 买卖活跃的市场；交投畅旺的市场；旺市
F u=VY{U4 active partner 积极参与的合伙人
i3\oy`GJ active trading 交投活跃
G}OrpPP actual circulation 实际流通
6/[h24d actual cost 实际成本
er}'}n`@q actual expenditure 实际开支；实际支出
P_}_D {G actual income 实际入息；实际收入；实际收益
k/f_@8 actual market 现货市场
m>m`aLrnb actual price 现货价；实际价格
+GEKg~/4e actual profit 实际利润
:<|fZa4!" actual quotation 实盘；实际价位；实际报价
Wh&Z *J actual year basis 按实际年度计算
cN(QTbyl6Q actuals 实货
)9 P actuarial investigation 精算调查
TO P'Bmb actuarial principle 精算原则
m*WEge*$t actuarial report 精算师报告
p{_ O*bo
Actuarial Society of Hong Kong 香港精算学会
&5CeRx7% actuarial valuation 精算师估值
2Uw}'J_N actuary 精算师
{ l~T~3/i ad referendum agreement 暂定协议；有待覆核的协定
pc(9(. | ad valorem duty 从价税；按值征税
FP
cvkXQD ad valorem duty system 从价税制
hYQ%|CBXBR ad valorem fee 从价费
).6/ii9gt ad valorem tariff 从价关税
l@2`f#y1~< additional allowance 额外免税额
l Jp v additional amount for unexpired risk 未过期风险的额外款额
7VD7di=D additional assessable profit 补加应评税利润
+.Ukzu~s additional assessment 补加评税
P>cJ~F M additional commitment 额外承担
Lgw@y!Llij additional commitment vote 额外承担拨款
kxiyF$
9 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
(W6\%H2u additional dependent parent allowance 供养父母额外免税额
H0:6zSsc=| additional provision 额外拨款
Kd21:|!t^ additional stamp duty 附加印花税
O? <_,-. additional tax 补加税罚款；补加税款
{twf7.eY Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
{+59 YO adjudged bankrupt 被裁定破产
CHSD 8D adjudicated bankrupt 裁定破产人
'Z%aBCM adjudication fee 裁定费；评定印花税额手续费；评估契据费
=
ft$j adjudication of bankruptcy 裁定破产；宣告破产
w4/)r-Z4I adjudication of insolvency 裁定无力偿还债务
R3 =E?us! adjusted actual 经调整的实数；调整后的实数
Pg}G4L?H;J adjusted current assets 经调整的流动资产；调整后的流动资产
)bJ6{& adjusted figure 经调整的数字；调整后的数额
0md{e`'q: adjusted liabilities 经调整的负债；调整后的负债
`o- <, adjusted loss 经调整的亏损；调整后的亏损
.jU0Hu{F4 adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
!,WRXE&j adjusted profit 经调整的利润；调整后的利润
n_ gB#L$ adjusted surplus 经调整的盈余额；调整后的盈余额
gI$`d?[0{ adjusted value 经调整的价值；调整后的价值
z ?g4^0e adjustment 调整；修订；理算〔保险〕
^E,Uc K; adjustment centre 调剂中心
aj~@r3E ; adjustment lag 调整过程的时间差距；调整时差
{?_)m/\ adjustment mechanism 调整机制
S`-IQ,*} adjustment of loss 亏损调整
0To
5| r adjustment process 调整过程；调整程序
u+I3VK_) adjustment range 调整幅度
T"lqPbK administered exchange rate 受管制汇率
MO+0]uh: Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Ft>8 YYyU administration expenses 行政费用
l"g% vS,;` administration fee 手续费；行政费
"TCbO`mg administration in bankruptcy 破产管理
e 2&i administration order 遗产管理令
KAaea iD administrator 管理人；遗产管理人
`qEm5+` administrator of the estate 遗产管理人
DEuW' .o> admission of debt 债项承认书
!KW)* admission of proof 接纳债权证明
z{_Vn(Kg advance 放贷款项；垫付款项；预支款项；预付款项
T+( A7Qrx% advance account 暂支帐目；预付款帐户
En%o7^W++ advance compensation 预付补偿金
clV/i&]Qa advance from shareholder 股东垫款
%Q01EjRes advance pending reimbursement 预支以待日后付还
4IpFT; `q advanced economy 先进经济体系
,)m-nZ5 advancement 预付；预付财产
vUExS Z^ advances warrant 垫款令
O\{_)L advancing 贷出
zL}DL fy>R adverse balance 逆差
uU"s50m adverse exchange 逆汇
6!m#_z8qG3 advertisement addressed to shareholders 在报章刊登的致股东通告
Jk{2!uP advice for collection 托收通知书
} z:=b8} advice of drawing 提款通知书；汇票通知书
J~6*d,Ry` advice of payment 付款通知
LLN^^> 5|l Advisory Committee [Securities and Futures Commission]
<o`]wOrl 谘询委员会〔证券及期货事务监察委员会〕
N_}Im>;! Advisory Committee on Diversification 经济多元化谘询委员会
!I$RE?7eY affidavit 誓章；遗产申报誓章
Sv",E@!f affidavit of no receipt 述明无收款的誓章
w N.Jy b affiliate 联号；联营公司；附属公司
Ee| y[ y, affiliated company 附属公司；联号；联营公司
1z!Lk* C) affirmation [estate duty] 非宗教式宣誓〔遗产税〕
8`<GplO affordability 负担能力
:RG6 g vz African Development Bank [AfDB] 非洲开发银行
$9$NX/P after-acquired property 事后取得的财产
TR7TF]i tb after-hours dealing 市后交易
$l0w {m!P after-tax profit 税后盈利；税后利润；税后溢利
l0) 6[yXK agency agreement 代理协议
ZmF32 Ir agency expenses 代理机构的开支
wEqCuhZ agency fee 代理费
6f1Y:qK'@ Agency Law 《代理法》
(b5af_ c agent 代理人；承销人
>@W#@W*I@ agent of company 公司代理人
KLB?GN?Pb agent's fee 代理人费；经纪费
A} O9e aggregate 总计；总数；总体数字
D7wWk
,B aggregate amount 总款额；总额
#{PNdINoU aggregate assets and liabilities 总体资产与负债
cFo-NI2 aggregate at constant price 按固定价格计算的总体数字
Nzt1JHR S aggregate demand 总需求
SesO$=y aggregate gross position 总持仓量
Ml
^Tb# aggregate limit 总限额
w Nnb@ aggregate of salaries tax 合计薪俸税
o$;x[US aggregate performance 总体表现；总体业绩
6jA Q aggregate supply 总体供应
4Yk (ldR~ aggregate surplus 总盈余
j'cS_R aggregate total 整体总额
1NJ|%+I aggregate value 总值；合计价值
' JVvL aggregated basis 合计基准
jeNEC&J aggregated net chargeable income 合计应课税入息实额
Er`PYE
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gE#,QOy aggregation of incomes of husband and wife 夫妇入息合并计算
}2"k:-g aggregation of property 财产的总和
nIT=/{oyi agio 差价；贴水
y+<HS]vyV Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
n_Dhq (. Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
;anG
F0x 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
,@M PzpH Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%hh8\5l.: 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
6IH^rSUSK Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
su$juI{ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
w0SgF/"@ agreement for a settlement 授产协议
z9ZAY!Zhq] agreement for assignment 转让协议
+g&W 423k_ agreement for sale 售卖协议；买卖协议
jHzb,& agreement for sale and purchase 买卖协议
S{06bLXU" agreement for the payment of interest 支付利息协议
73X]|fy agreement for the repayment of money 还款协议
4B
6Aw? agreement of reinsurance 再保险协议
^} #!?" Y Agricultural Bank of China 中国农业银行
KYaf7qy] air passenger departure tax 飞机乘客离境税
D=$<E x^p Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
ml2HA4X&$Y airport tax 机场税
=nl,5^ alcohol duty 酒精税
fq'Of
wT alienation 让与；让渡；转让
oB@ C-(M alimony 生活费；赡养费
h
!1c(UR All Ordinaries Index [AOI] 所有普通股指数
{I
,' all risks 全险；综合险
R
_%pR_\ All Sales Record for Stock Market 《股票市场成交报告》
OX2 \H Allied Capital Resources Limited 新联财务有限公司
3&
$E all-items index [Consumer Price Index] 总指数〔消费物价指数〕
J(]nPwm=.- allocation letter 拨款信件
f]ef 1 # allocation of fund 分配款项；预留款项
6fiJ'
j@ allocation of profit 利润分配；溢利分配
cE[lB08 allocation warrant 拨款令
6=k^gH[g allotment 分配；配股
~%ZO8X:^ allotment notice 股份配售通知；配股通知
%K4-V 5f allotment of shares 股份分配
iD~ s, allowable 可获宽免；免税的
IYFA>*Es allowable business loss 可扣除的营业亏损
FdD'Hp+ allowable expenses 可扣税的支出
L
$~Id allowance 免税额；津贴；备抵；准备金
lHU$A; allowance for debts 债项的免税额
YDwn s allowance for depreciation by wear and tear 耗损折旧免税额
kW9STN allowance for funeral expenses 殡殓费的免税额
bYfcn ]N allowance for inflation 为通货膨胀而预留的款项；通胀准备金
B(5g&+{Lq~ allowance for repairs and outgoings 修葺及支出方面的免税额
qA42f83 allowance to debtor 给债务人的津贴
xN ]bRr alteration of capital 资本更改
YH9BJ alternate trustee 候补受托人
KK}&4^q amalgamation 合并
B5hGzplS ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
bPEAG=l "- ambit of charges 征税范围；收费范围
Fei$94 a amended valuation 经修订的估值
"x)W 3C%*S American Commodities Exchange 美国商品交易所
]z,?{S American Express Bank Limited 美国运通银行
nHX@ American Stock Exchange 美国证券交易所
TBzM~y amortization 摊销
^AN9m] P amount due from banks 存放银行同业的款项
_\6-] amount due from banks abroad 存放海外银行同业的款项
jB;+tDC!Co amount due from holding companies 控股公司欠款
%A Fy{l amount due from local banks 存放本港银行同业的款项
R?(j#bk amount due to banks 银行同业的存款
7%tn+ amount due to banks abroad 海外银行同业的存款
&fcRVku amount due to holding companies 控股公司存款
U"Y$7~ amount due to local banks 本港银行同业的存款
QB7<$Bp amount due to outport banks 外埠银行同业的存款
{ !w]t?h amount for note issue 发行纸币的款额
l6~eb=u;9g amount of bond 担保契据的款额
d@<XR ~); amount of consideration 代价款额
Ok@5`?08 amount of contribution 供款数额
R *U>T$ amount of indebtedness 负债款额
Z-:`{dns/ amount of principal of the loan 贷款本金额
F {[Q amount of rates chargeable 应征差饷数额
@AwH?7(b amount of share capital 股本额
|7 argk+ amount of sums assured 承保款额
j'W)Nyw$[ amount of variation 变动幅度
Pz?O_@Ln amount of vote 拨款数额
:JlJB amount payable 应付款额
*\/ U T amount receivable 应收款额
B?]^}r Amsterdam Stock Exchange 阿姆斯特丹证券交易所
`?)i/jko" analysis 分析
??F{Gli"C` ancillary risk 附属风险
#KIHq2:.4 annual account 周年帐目；周年帐目报表；年度决算；年结
`c icjA@~ annual accounting date 年结日期
C-M op,w annual allowance 每年免税额；年积金；年度津贴；年津
xc!"?&\* annual balance 年度余额
\ <5xf<{ annual disposable income 每年可动用收入
bvoR?D\-" annual estimates 周年预算
xn-n{U" annual fee 年费
#pZ3xa3R annual general meeting 周年大会
!`u)&.t7 annual growth rate 年增率；每年增长率
6l4l74 annual long-term supplement 长期个案每年补助金
p(v.sP4w annual pensionable emolument 可供计算退休金的年薪
QAR<.zXvP annual report 年报
<rU(zm Annual Report on the Consumer Price Index 《消费物价指数年报》
cj[y]2{1h annual return 周年报表；周年申报表；每年报税表格
#q\C"N5ip Annual Return Rules 《周年报表规则》
w$p v annual review of consumer prices 每年消费物价回顾
xN5}y3 annual roll-forward basis 逐年延展方式
j/s Z:Q annual salary 年薪
k,?k37%T] annual statement 年度报表；年度决算表
_jtBU 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
milU,!7J annuitant 年金受益人
O lP#|x* annuity 年金
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IvZG& annuity contract 年金合约
uB%`Bx'OW annuity on human life 人寿年金
# RtrHm antecedent debt 先前的债项
PKP( :3| ante-dated cheque 倒填日期支票
'b- }K DP anticipated expenditure 预期开支
X0m\
anticipated net profit 预期纯利
EfOJ%Xr[,l anticipated revenue 预期收入
$+tk BM anti-inflation measure 反通货膨胀措施
rIXAn4,dTv anti-inflationary stance 反通货膨胀立场
)T^hyi$ apparent deficit 表面赤字
`8L7pbS%,Q apparent financial solvency 表面偿债能力
r A9"CN apparent partner 表面合伙人
|')Z; application for personal assessment 个人入息课税申请书
3+)i23[4=\ application of fund 资金应用
z=!xN5 application to release as liquidator and to destruct the books of accounts and documents
>Zr`9$i 申请免除清盘人职务及毁灭帐簿与文件
?g!)[p`v appointed actuary 委任精算师
q|S }5 appointed auditor 委任核数师；委任审计师
=4?m>v,re appointed trustee 委任的受托人
O:1YG$uKa appointer 委任人
B"G;"X apportioned pro rata 按比例分摊
8 }-"&-X apportionment 分配；分摊
WKN\* N < Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
hp)3@&T apportionment formula 分摊方程式
8^O|Aa$IF: apportionment of estate duty 遗产税的分摊
4Y Kb~1qkk appraisal 估价；评估
YY hRdU/g appreciable growth 可观增长
GSypdEBj+w appreciable impact 显着影响
Pd>hd0!.% appreciable increase 可观增长
<@oK ^ja appreciation 增值；升值
2 Y%$6NX appreciation against other currencies 相对其他货币升值
A;h~Fx6s appreciation of the exchange value of Hong Kong dollar 港元汇值上升
:}Z+K*%o- appreciation tax 增值税
s{gdTG6v` appropriation 拨款；拨用；拨付
!fZxK CsQ appropriation account 拨款帐目
v,kedKcxv' Appropriation Bill 拨款法案
~}uTC36C\ appropriation-in-aid system 补助拨款办法
4re^j4L~o approved assets 核准资产
BwbvZfV| approved basket stock 认可一篮子证券
n]| [|Rf1 approved budget 核准预算
q
K]Wk + approved charitable donation 认可慈善捐款
9= :!XkT. approved charitable institution 认可慈善机构
*vht</?J approved currency 核准货币；认可货币
fk = _ Y approved estimates 核准预算
ucyxvhH^- approved estimates of expenditure 核准开支预算
=YI<L8@g~ approved overseas insurer 核准海外保险人
_Nw-|N . approved overseas trust company 核准海外信托公司
/ KH3v !G0 approved pooled investment fund 核准汇集投资基金
syMB~g approved provident fund scheme 认可公积金计划
9kT U|py approved provision 核准拨款
!}U&%2<69 approved redeemable share 核准可赎回股份
F e8xOo6 approved regional stock 认可地区性证券
3rs= EMz:w approved retirement scheme 认可退休金计划
!uHX2 B+~ approved subordinated loan 核准附属贷款
&Jq ?tnNd arbitrage 套戥；套汇；套利
L~~;i'J arbitrageur 套戥者；套汇者
7GpSW M6 arbitrary amount 临时款项
8hdd1lVKO8 arrangement 措施；安排；协定
Wa
, # arrears 欠款
9[/Gd{` XC arrears of pay 欠付薪酬
H"m^u6Cmy- arrears of revenue 逾期未收税款；逾期未收的帐项
B|#"d hT articles of association 组织章程；组织细则；组织章程细则
;l"z4>kt7 Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7u0!Q\ ascertainment of profit 确定利润
evq *&.6\ "Asia Clear" “亚洲结算系统”
j`(o\Fd ) Asia Commercial Bank Ltd. 亚洲商业银行有限公司
N n+leM Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
V*LpO 8= Asian Development Fund [ADF] 亚洲发展基金
rT <=`9^{ Asian dollar bond 亚洲美元债券
c/b} 39X Asian dollar market 亚洲美元市场
BJ1txdxvS Asian dollar rate 亚洲美元利率
^,@Rd\q Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
AS ~O*(po Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
D}Z].c@ E asked price 沽盘；喊价；索价；卖方报价
4?;1cXXA assessable income 应评税入息
BoXQBcG]w assessable loss 应评税亏损
ur"cku G!9 assessable profit 应评税利润
d.sxB}_O assessable value 应评税值
C}%g(YRhb assessed profit 估定利润
^~?VD assessed value 经评估价值
v:eVK!O assessment 评税；评定；估价；评税单
[Cvo^cC assessment number 评税编号；估价编号
hK3?m.> "g assessment of additional tax 补加税评税
\ c9EE- assessment of performance 业绩评估；实绩评价
VQ2)qJ#l Assessor 评税主任
weKwBw asset price bubbles 资产价格泡沫
.(ki(8Z N asset-backed securities 具资产保证的证券
~}(}:#>T assets accretion 资产增值
M {Wla 7 assets and liabilities 资产与负债
?=-18@:.ss assets betterment statement 资产递增表；资产改进表
Od)]FvO assets lending 实物放款；有抵押贷款
)Yy`$` assets of the company passing on the death 死者去世时转移的公司资产
ohOze\T)= assets pledged as security for liabilities 用作负债抵押的资产
Kb#py6 assets portfolio 资产投资组合
* ix&"|h assets price 资产价格
@ITJ}e4 assets quality 资产质素
xbSix:R=Z assets realization 资产变现
5e6 f)[} assets refinancing arrangement 资产再集资安排
skf7Si0z assets securitization 资产证券化
&dH/V-te assets situated outside Hong Kong 在香港以外地方的资产
y>UM~E assets stripping 削减资产；拆卖资产
_}8O15B| assets value 资产值
PH^AT<U:T assignee 承让人
!D!Q]M5oU assignment 转让；转让书；转让契
z vL;.U assignment of interest 权益转让
+m^ gj:yL assignment of letters patent and trade mark 专利证书及商标转让
QQj)"XJ29 assignment of property 物业转让；物业转让书
Y7{IF X assignment right 转让权
K]1A,Q assignor 转让人
mY+J ju1 associate 有联系的人；有关连人士；相联者；合伙人；联系人
km|;T! Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
] K3^0S/ associate member 附属会员
TW"
TgOfd associated body corporate 相联法人团体
M|w;7P } associated company 相联公司；联属公司
]%!:' # associated corporation 相联法团
M| :wC Association of Chartered Certified Accountants [ACCA] [United Kingdom]
_Y?p =; 公认会计师公会〔英国〕
nn5tOV}QE Association of Futures Exchange Brokers 香港期货经纪协会
eF823cH2x_ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
* 0^!%Y'/4 association of underwriters 承保人组织
T8bk \\Od assumption of control 接管
1k EXTs=, assurance 担保；保险；转易；转易书
IVjH.BzH9 assurance of interest 权益的转易
x* ?-KS| at 19XX price 按一九ＸＸ年价格计算
Rt} H.D
# at a discount 按赔价计算；按贴水价格计算；打折扣
zW+X5yK at a premium 按溢价计算；按升水价格计算
m0DD|7}+ at call 通知付款；按通知
KmG* `Es at constant market price 按固定市价计算
W1dpKv at constant price 按固定价格计算
ycz6-kEp at cost 按成本计算
d="Oge8 at current market price 按当时市价计算；按现时市价计算
0 z1m!tr at current price 按当时价格计算；按现时价格计算
.B_LQ;0:
at factor cost 按要素成本计算；按生产要素成本计算
6vAq&Y{JB' at money-of-the-day price 按付款当日价格计算
*](maF~%C at or better 按指定或较佳价位〔买卖指令〕
hd^?mZ at par 按面值计算；平价
x 1VBO.t=* at sight 见票即付
d}2tqPy a at the close 按收市盘
!<BJg3 at the opening 按开市盘
>slD.rb] attestation 见证；见证条款
hd0d
gc at-the-money option 平价期权
4jbqV attorney 受权人；受托代表人
<=[,_P6| attornment 新拥有人承认书
FrT .<3 attributable profit 可归属利润
7Ko<,Kp2b attributable share value 可归属股份价值
gG*]|>M JI Auckland Stock Exchange 奥克兰证券交易所
f3El9[ auction 拍卖
z~f Zg6 auctioneer 拍卖商
4
;ybQ audit 审计；核数
Aq nDsr! Audit Commission 审计署
)WuU?Tn& Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
6Lj= %& 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〕
\]uD"Jqv# audit review 帐目审查
#}Y$+FtO Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
& \),V 1" audited account 审计帐目；经审计的帐目
BPs|q b- audited annual account 经审计的周年帐目
j Gy%O3/ audited balance sheet 经审计的资产负债表
N1/)F k-z auditor 核数师；核数主任；审计师
ldk (zAB. auditor's certificate 核数师证明书；审计师证明书
<cS"oBh&u0 auditor's report 核数师报告；审计师报告
je L RS8]; Aussie bond 澳元债券
E}6q;"[ austerity budget 紧缩预算
v8
r K \ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Kcf1$`F24 Australia All Ordinaries Index 澳洲所有普通股票指数
J< Ljg<t+ Australian Dollar [AUD] 澳元
*9T a0e* Australian Options Market 澳大利亚期权市场
`s1>7XWf
Australian Securities Commission 澳洲证券事务监察委员会
@pq2Z^SQ H Australian Society of Certified Practising Accountants 澳洲执业会计师公会
$ 1lI6 =
, Australian Stock Exchange 澳大利亚证券交易所
9n 9Z Austrian Schilling [ATS] 奥地利先令
l ld,&N8 authentication 认证；鉴证
+5~5BZP authority to purchase 委托购买证；委购书
w(Jf;[o authorization 认可；核准；授权；授权书
XK#~w:/fB authorization by direction 指示授权
h.T]J9;9 authorization by instruction 指令授权
q 9+ `pj authorization by warrant 令状授权
K!~j}z* authorization of unit trust 单位信托的认可
}\
kLh( authorized agent 指定代理人
)bqSM&S O authorized capital 法定资本
ufl[s j%^| authorized clerk 出市员
?|,dHqh{nM authorized dealer 认可交易商
{o>51fXc) authorized financial institution 认可财务机构
b^s978qn# authorized fund 认可基金
>I*)0tE authorized fund house 获授权的基金公司；认可基金公司
={g.Fn(_ authorized institution 认可机构
t"# .I?S0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
<9f;\+zA authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
*~ Y$8!ad authorized insurer 获授权保险人；获认可承保人
r7|_Fm Qf authorized investment 特准投资项目
O2;iY_P7lV authorized person 获授权人
_EHz>DJ9 authorized representative 获授权代表
]? 2xS?vd authorized share capital 法定股本
M9~eDw'Pr automated quotation system 自动报价系统
+;#z"m] Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
B|I9Ex~L 自动交易系统〔香港期货交易所有限公司〕
Z2P DT automatic adjustment mechanism 自动调整机制
;@ <E automatic adjustment system 自动调整系统
&BOq%*+ Automatic Clearing House 自动票据交换所
Df hu automatic exchange rates accumulation system 自动化汇率累集系统
I'h|7y\ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
S jb[v automatic teller machine [ATM] 自动柜员机
vC#_PI autopay 自动转帐
fl@=h[g#t available assets 可用资产
3g79pw2w= available fiscal reserve 现存财政储备
)\aCeY8o available profit 可用利润
ce 56$L8[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
7l%]O}!d) average 平均；平均数；海损
v[l={am{/ average basic salary 平均基本薪金
O~P1d&:L average consumer expenditure 平均消费开支；一般消费开支
xxy
(#j$ average cost 平均成本
b?^CnMO average cost of land production 增辟土地平均成本
U~CG( 9 average daily turnover 平均每日成交额
WNnB
s average daily wage rate 平均每日工资率
u B~C8} average expenditure pattern 平均开支模式
)70i/%}7 average growth rate 平均增长率
reP)&Fo average net fixed assets 固定资产平均净值
VsU*yG a average of relatives 相对价格平均数
o|en"?4 average price 平均价格
/E %^s3S. average propensity to consume 平均消费倾向；一般消费倾向
Q$bi:EyJXc average propensity to save 平均储蓄倾向；一般储蓄倾向
Sgp1p} average rate 平均率
tRZA`& average revenue 平均收入；平均收益
fvE:'( #? average stock 平均库存；平均存货
n= F|bW average yearly rent 平均年租
OK] _.v} avoidance of double taxation 避免双重课税
rbt/b0ET avoidance of tax 避税
