A:
x nm!$ $W A share Ａ股；甲类股份
qC aM]Y abatement of tax 减税；减扣免税额
dF/HKBJ ABN AMRO Bank N.V. 荷兰银行
=ADdfuKN above-the-line expenditure 线上项目支出；经常预算支出
L
2:N @TP above-the-line receipt 线上项目收入；经常预算收入
RTR@p =ck ABSA Asia Limited 南非联合亚洲有限公司
*yxn*B_xZ absolute change 绝对数值变更
5L8 )w5
absolute expenditure 实际开支
zL,B? absolute guideline figure 绝对准则数字
Us*"g{PQ absolute interest 绝对权益
^|0>&sTHOH absolute order of discharge 绝对破产解除令
?yqTLj absolute profit margin 绝对利润幅度
N N;'QiE absolute value 实值；绝对值
]aF!0Fln~ absolutely vested interest 绝对既得权益
79JU absorbed cost 已吸收成本；已分摊成本
f.&((z?r C absorption 吸收；分摊；合并
IJt8 *
cw absorption rate 吸收率；摊配率；分摊率
d*{NA q'9X ACB Finance Limited 亚洲商业财务有限公司
V
K)%Us- acceptable form of reciprocity 合理的互惠条件
o1(?j}:c| acceptable rate 适当利率；适当汇率
(jY -MF3 acceptance agreement 承兑协议
,:1_I`d>#X acceptance for honour 参加承兑
/Sag_[i acceptor 承兑人；接受人；受票人
bAa+MB #A acceptor for honour 参加承兑人
^E3 i]Oem accident insurance 意外保险
Y]R;>E5o| Accident Insurance Association of Hong Kong 香港意外保险公会
3l8k O accident insurance scheme 意外保险计划
:>'4@{' accident year basis 意外年度基准
n!K<g.tjW accommodation 通融；贷款
,m-/R accommodation bill 通融票据；空头票据
8QYM/yAM accommodation party 汇票代发人
wpLC, account balance 帐户余额；帐户结余
)m7 Y o account book 帐簿
U1wsCH3+ n account collected in advance 预收款项
*3>$ f.QU account current book 往来帐簿
Z-D4~?Tv account of after-acquired property 事后取得的财产报告
_;1H2o2f account of defaulter 拖欠帐目
C_JDQByfL account payable 应付帐款
O$Z<R:vVA account payee only [A/C payee only] 只可转帐；存入收款人帐户
(?7=$z!h account receivable 应收帐款
M(_1'2 account receivable report 应收帐款报表
}.j09[< account statement 结单；帐单；会计财务报表
RC| t-(Z account title 帐户名称；会计科目
{t lt5p!4 accountant's report 会计师报告
<!r0[bKz@ Accountant's Report Rules 会计师报告规则
/Ky xOb) accounting and auditing procedure 会计与审计程序；会计与核数程序
LT ZoO9O Accounting Arrangements 《会计安排》
&CEZ+\bA accounting basis 会计基础
"}jY;d#n accounting by Official Receiver 破产管理署署长呈交的帐目
=(x W7Pt~ Accounting Circular 《会计通告》
z sZP\ accounting class 会计类别
$ stB B accounting date 记帐日期；会计结算日期
hn bF}AD accounting for money 款项核算
C/{tvY /o Accounting Officer 会计主任
eZ^-gk? accounting period 会计报告期；会计期
aF~ 0\XC accounting policy 会计政策；会计方针
{IlX@qWr accounting practice 会计惯例
`1eGsd,f accounting principle 会计准则
z` :uvEX0 accounting record 会计记录
=U_WrY<F accounting report 会计报告
SqF9#& F Accounting Services Branch [Treasury] 会计事务部〔库务署〕
e(NpX_8 Accounting Society of China 中国会计学会
rprtp5C g accounting statement 会计报表
xxN=,p accounting system 会计制度；会计系统
wwtk6;8@ accounting transaction 会计事项；帐务交易
mz~aSbb| accounting treatment 会计处理
[e:mRMi accounting year 会计年度
xxlYn9ke accretion 增值；添加
"$VqOSo accrual 应计项目；应累算数目
\!["U `\.K accrual basis 应计制；权责发生制
ARD &L$AX accrual basis accounting 应计制会计；权责发生制会计
^Cs5A0xo#s accrue 应累算；应计
oq<n5 accrued benefit 应累算利益
&Jr~ )o accrued charges 应计费用
`2M`;$~ 5 accrued cumulative preference share dividend 应累算的累积优先股股息
+Xg]@IS-eg accrued expenses 应累算费用
h* to%N accrued interest payable 应付利息；应计未付利息
T!T6M6? accrued interest receivable 应收利息；应计未收利息
6] ~g*]T accrued right 累算权益
:$`"M#vMX accruing profit 应累算的利润
`]{/(pIgW; accumulated fiscal reserve 累积财政储备
!\0U EC accumulated profit 累积利润；滚存溢利
)aOPR| + accumulated reserve 累积储备
Hkt vUJ(Ii accumulation of surplus income 累积收益盈余
-|l^- Qf! acquired assets 既得资产
Q[+o\{ O acquisition 收购；购置；取得
x-:a5Kz! acquisition cost 购置成本
`zjEs8`' acquisition expenses 购置费用
, c%>M^d acquisition of 100% interest 收购全部股权
7n1@ m_7O acquisition of control 取得控制权
)K4A-9p C acquisition of fixed assets 购置固定资产
j(`L)/ |O acquisition of shell “买壳”
h7( R/R f acquisition price 收购价
p)$DpNL% p act of God 天灾
i5>]$j1/ acting partner 执事合伙人
F|3 =Cl active market 买卖活跃的市场；交投畅旺的市场；旺市
U/e$.K3v active partner 积极参与的合伙人
"1P>,\Sjg active trading 交投活跃
]0VjVU- actual circulation 实际流通
?~;8Y=O actual cost 实际成本
i 9NUv3# actual expenditure 实际开支；实际支出
Wq+6`o actual income 实际入息；实际收入；实际收益
ctv =8SFv( actual market 现货市场
*)V1Sd#m actual price 现货价；实际价格
d8|bO#a%9 actual profit 实际利润
(qDu|S3P actual quotation 实盘；实际价位；实际报价
p#~Dq(Q actual year basis 按实际年度计算
`@a cQs;0 actuals 实货
Qg \OJmv actuarial investigation 精算调查
Q.q'p J- actuarial principle 精算原则
ccUq! 1 actuarial report 精算师报告
w!0`JPu Actuarial Society of Hong Kong 香港精算学会
}=':)?'-. actuarial valuation 精算师估值
v>2gx1F"? actuary 精算师
<mm. b ad referendum agreement 暂定协议；有待覆核的协定
<Ct b^4$ ad valorem duty 从价税；按值征税
1CkBfK ad valorem duty system 从价税制
] Fx9!S ad valorem fee 从价费
p*T`fOL ad valorem tariff 从价关税
t,*hxzD" additional allowance 额外免税额
Ut;, Z additional amount for unexpired risk 未过期风险的额外款额
)F \tU additional assessable profit 补加应评税利润
NArql additional assessment 补加评税
?h;Zdv>`xz additional commitment 额外承担
$nB4Ie!WcR additional commitment vote 额外承担拨款
=tJ}itcJ ' additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
ZgN )sVJ additional dependent parent allowance 供养父母额外免税额
U*.Wx0QM additional provision 额外拨款
hJavi>374 additional stamp duty 附加印花税
;+%(@C51GE additional tax 补加税罚款；补加税款
9V] \,mD= Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
,4 bqjkX5q adjudged bankrupt 被裁定破产
Y <'T;@ adjudicated bankrupt 裁定破产人
vO 85 h adjudication fee 裁定费；评定印花税额手续费；评估契据费
SjT8 eH # adjudication of bankruptcy 裁定破产；宣告破产
<1 H bjR w adjudication of insolvency 裁定无力偿还债务
8Bvc# +B adjusted actual 经调整的实数；调整后的实数
,)u\G(N adjusted current assets 经调整的流动资产；调整后的流动资产
2|xNT9RW adjusted figure 经调整的数字；调整后的数额
}H[v!l@ adjusted liabilities 经调整的负债；调整后的负债
UN 7>c0B adjusted loss 经调整的亏损；调整后的亏损
1gEeZ\B-& 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
TA=Vf A B adjusted profit 经调整的利润；调整后的利润
K&z p2V adjusted surplus 经调整的盈余额；调整后的盈余额
$
e<&7 adjusted value 经调整的价值；调整后的价值
t ta \.ic adjustment 调整；修订；理算〔保险〕
)z'LXy8 adjustment centre 调剂中心
\,<5U
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,J|8P{ZO adjustment mechanism 调整机制
i%m]<yElm adjustment of loss 亏损调整
A
%iZ_h^ adjustment process 调整过程；调整程序
VKW9R n9Qg adjustment range 调整幅度
#HjiE administered exchange rate 受管制汇率
6Z:<?_p%7g Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Yx4TUA$c' administration expenses 行政费用
J?d&+mt administration fee 手续费；行政费
o`hVI*D administration in bankruptcy 破产管理
3jMHe~.E< administration order 遗产管理令
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Nurs)%_ administrator 管理人；遗产管理人
r+T@WvS%W administrator of the estate 遗产管理人
Ob:}@jj admission of debt 债项承认书
8lAs~c admission of proof 接纳债权证明
_^+z2m+ ~N advance 放贷款项；垫付款项；预支款项；预付款项
?[ n{M advance account 暂支帐目；预付款帐户
%:bTOw[4r advance compensation 预付补偿金
v s3px1Xe# advance from shareholder 股东垫款
8]!%mrS advance pending reimbursement 预支以待日后付还
6%/@b`vZ advanced economy 先进经济体系
Bvke@|]kW advancement 预付；预付财产
F!FXZht$P advances warrant 垫款令
1bW[RK;GE advancing 贷出
=|)W#x9= adverse balance 逆差
N# o" W adverse exchange 逆汇
DA)mkp advertisement addressed to shareholders 在报章刊登的致股东通告
<ob+Ano$ advice for collection 托收通知书
t{\,vI advice of drawing 提款通知书；汇票通知书
{ZiZ $itf advice of payment 付款通知
9C?;' Advisory Committee [Securities and Futures Commission]
ZeVb< g 谘询委员会〔证券及期货事务监察委员会〕
II !Nr{A Advisory Committee on Diversification 经济多元化谘询委员会
>j [> 0D affidavit 誓章；遗产申报誓章
YzTmXwuA5 affidavit of no receipt 述明无收款的誓章
F`W8\u'db affiliate 联号；联营公司；附属公司
739J] M affiliated company 附属公司；联号；联营公司
E;[ANy4L affirmation [estate duty] 非宗教式宣誓〔遗产税〕
35}{dr affordability 负担能力
Y7QIFY's~ African Development Bank [AfDB] 非洲开发银行
O>Y Xvu after-acquired property 事后取得的财产
dgb#PxOMH after-hours dealing 市后交易
Ho3$T after-tax profit 税后盈利；税后利润；税后溢利
'Xl[ y agency agreement 代理协议
9 |Z25_sS agency expenses 代理机构的开支
1
J3h_z6/ agency fee 代理费
gv7(-I Agency Law 《代理法》
k)VoDxMKK agent 代理人；承销人
k5]M~" agent of company 公司代理人
ich\ `j[i agent's fee 代理人费；经纪费
cR 0+`& aggregate 总计；总数；总体数字
K OZHz`1! aggregate amount 总款额；总额
{fi:]|<1h aggregate assets and liabilities 总体资产与负债
W'f{u&< aggregate at constant price 按固定价格计算的总体数字
Ey5E1$w%& aggregate demand 总需求
! } u '% aggregate gross position 总持仓量
crV2T aggregate limit 总限额
iHKWz)0 aggregate of salaries tax 合计薪俸税
^j "*-) R aggregate performance 总体表现；总体业绩
m2!y;)F0 aggregate supply 总体供应
gwvy$H aggregate surplus 总盈余
dA;f`Bi;Q aggregate total 整体总额
i3T]<&+j5 aggregate value 总值；合计价值
*], ]E; aggregated basis 合计基准
wYTF:Ou^5~ aggregated net chargeable income 合计应课税入息实额
7O3 \ aggregation 合并计算；合计；总和
IuJj ;L1 aggregation of incomes of husband and wife 夫妇入息合并计算
0~qnwe[g} aggregation of property 财产的总和
%<x2=#0 agio 差价；贴水
/\=syl 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》
L;a> J Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-]1F ] 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》
}@-4*5 P3 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
B(< ;] 《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》
:Oz! M&O v Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
-rYOx9P4 《香港政府和大韩民国政府关于相互促进和保护投资协定》
*,w9#?2x agreement for a settlement 授产协议
'je=.{[lWt agreement for assignment 转让协议
7<W7pXDp agreement for sale 售卖协议；买卖协议
wO6`Ap
t1: agreement for sale and purchase 买卖协议
Etk`>,]Y>y agreement for the payment of interest 支付利息协议
zY@|KV"^r agreement for the repayment of money 还款协议
?:bW@x agreement of reinsurance 再保险协议
F\1{b N|3 Agricultural Bank of China 中国农业银行
E|!rapa air passenger departure tax 飞机乘客离境税
<a@'Pcsk Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
;U6z|O7L airport tax 机场税
\ "193CW! alcohol duty 酒精税
Vj^<V|= alienation 让与；让渡；转让
e<_p\LiOS alimony 生活费；赡养费
vh8{*9+ All Ordinaries Index [AOI] 所有普通股指数
Eeem y *U all risks 全险；综合险
vAW+ ,Rfj All Sales Record for Stock Market 《股票市场成交报告》
,(0q Allied Capital Resources Limited 新联财务有限公司
cC'{+j8-a all-items index [Consumer Price Index] 总指数〔消费物价指数〕
?zwPF;L* allocation letter 拨款信件
R8
1z|+c|_ allocation of fund 分配款项；预留款项
|2,'QTm= allocation of profit 利润分配；溢利分配
0) }bJ,5/ allocation warrant 拨款令
OS c&n>\t allotment 分配；配股
cnh\K.*}_x allotment notice 股份配售通知；配股通知
]V!q"|
allotment of shares 股份分配
~`Q8)(y<#$ allowable 可获宽免；免税的
^cO^3= allowable business loss 可扣除的营业亏损
Q`#Y_N-h+ allowable expenses 可扣税的支出
<&3qFK*9r allowance 免税额；津贴；备抵；准备金
!|P>%bi allowance for debts 债项的免税额
\wY? 6#; allowance for depreciation by wear and tear 耗损折旧免税额
2+pLDIIT allowance for funeral expenses 殡殓费的免税额
Gq4~9Tm)* allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Fyu CYg
\p allowance for repairs and outgoings 修葺及支出方面的免税额
@}&o(q1 M0 allowance to debtor 给债务人的津贴
>mzK9 6 alteration of capital 资本更改
a%2r]:?^? alternate trustee 候补受托人
Q/T\Rr_d amalgamation 合并
Yc+0 OBH[ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
#`P4s >IL1 ambit of charges 征税范围；收费范围
V9 <!pMj amended valuation 经修订的估值
%zg&eFRHI American Commodities Exchange 美国商品交易所
%;0Llxf " American Express Bank Limited 美国运通银行
/JPy ADi American Stock Exchange 美国证券交易所
"g7`Ytln amortization 摊销
.@{W6
/I amount due from banks 存放银行同业的款项
9N^ &~O|1 amount due from banks abroad 存放海外银行同业的款项
zItf>j7|Z amount due from holding companies 控股公司欠款
!2oe;q2X[G amount due from local banks 存放本港银行同业的款项
}0Isi G amount due to banks 银行同业的存款
x|/zn<\^ amount due to banks abroad 海外银行同业的存款
?A7&SdJaO amount due to holding companies 控股公司存款
p;av6 3 i amount due to local banks 本港银行同业的存款
`PI,tmv! amount due to outport banks 外埠银行同业的存款
WZ}c)r*R amount for note issue 发行纸币的款额
"7_6iB&@< amount of bond 担保契据的款额
SJhcmx+ amount of consideration 代价款额
mO$]f4} amount of contribution 供款数额
&E.ckWf amount of indebtedness 负债款额
z@hlN3dg amount of principal of the loan 贷款本金额
S [! -M\b amount of rates chargeable 应征差饷数额
VIo %(( amount of share capital 股本额
:5?g<@ amount of sums assured 承保款额
>U @7xeK amount of variation 变动幅度
jdxw S amount of vote 拨款数额
B9;d X6c amount payable 应付款额
gf6<`+/ amount receivable 应收款额
D 6!`p6r+ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
/YYI
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x6A*vP0nm) ancillary risk 附属风险
SEm3T4dfzf annual account 周年帐目；周年帐目报表；年度决算；年结
,ZyTYD|7 annual accounting date 年结日期
<F!On5=W* annual allowance 每年免税额；年积金；年度津贴；年津
qG.HJ D annual balance 年度余额
F )4Y;;# annual disposable income 每年可动用收入
)+2GF0% annual estimates 周年预算
+o)o 4l%3 annual fee 年费
j["b*X`8G annual general meeting 周年大会
d[ql7 annual growth rate 年增率；每年增长率
)24r^21.q annual long-term supplement 长期个案每年补助金
!K;\{/8 annual pensionable emolument 可供计算退休金的年薪
+5( #~ annual report 年报
B5"( NJ; Annual Report on the Consumer Price Index 《消费物价指数年报》
!% n3_tZC annual return 周年报表；周年申报表；每年报税表格
|<&9_Aq_ Annual Return Rules 《周年报表规则》
[>xwwm annual review of consumer prices 每年消费物价回顾
2<Lnfc<^k annual roll-forward basis 逐年延展方式
3 A2 X1V" annual salary 年薪
|- 39ZZOX annual statement 年度报表；年度决算表
q X[a\HQa Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
4[t1"s~Wg annuitant 年金受益人
der'<Q.U:k annuity 年金
U CzIOxp} annuity contract 年金合约
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7'H%?# annuity on human life 人寿年金
Y9fkt g. antecedent debt 先前的债项
#N\kMJ l$l ante-dated cheque 倒填日期支票
L U5e!bP anticipated expenditure 预期开支
6jFc' anticipated net profit 预期纯利
C*kGB(H 7 anticipated revenue 预期收入
o9+ "6V|. anti-inflation measure 反通货膨胀措施
4bD^Kc 4\ anti-inflationary stance 反通货膨胀立场
x_lCagRGC4 apparent deficit 表面赤字
D{YAEG apparent financial solvency 表面偿债能力
4 f/2gI1@B apparent partner 表面合伙人
SBo>\<@ application for personal assessment 个人入息课税申请书
-d? 9Acd application of fund 资金应用
3uO#/EbS application to release as liquidator and to destruct the books of accounts and documents
v5 U\E`)s 申请免除清盘人职务及毁灭帐簿与文件
5tI4m#y2 appointed actuary 委任精算师
B:dk>$>uQ appointed auditor 委任核数师；委任审计师
U%3d_" {; appointed trustee 委任的受托人
[80jG+6 appointer 委任人
9dl\`zlA* apportioned pro rata 按比例分摊
-?gr3rV@ apportionment 分配；分摊
lNuZg9h Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
K@lZuQ.1 apportionment formula 分摊方程式
nsWenf apportionment of estate duty 遗产税的分摊
Z_{` $nW appraisal 估价；评估
1qXqQA appreciable growth 可观增长
lquY_lrri appreciable impact 显着影响
+9db1:
appreciable increase 可观增长
FWqnlK# appreciation 增值；升值
NBzyP)2) appreciation against other currencies 相对其他货币升值
G+?@ 4?` z appreciation of the exchange value of Hong Kong dollar 港元汇值上升
&!uw;|% appreciation tax 增值税
|UvM [A|+ appropriation 拨款；拨用；拨付
/Y:1zLs% appropriation account 拨款帐目
6#P\DT Appropriation Bill 拨款法案
jH26-b< appropriation-in-aid system 补助拨款办法
,Oojh;P_ approved assets 核准资产
WoGK05w approved basket stock 认可一篮子证券
p# HbN#^Hy approved budget 核准预算
"/6<k0.D& approved charitable donation 认可慈善捐款
z,/0e@B > approved charitable institution 认可慈善机构
8%OS ,Z approved currency 核准货币；认可货币
p@`rBzGp approved estimates 核准预算
w8E6)wF=7 approved estimates of expenditure 核准开支预算
!<\"XxK+ l approved overseas insurer 核准海外保险人
@cNBY7= approved overseas trust company 核准海外信托公司
Si J0r
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J9J[.6k8 approved provident fund scheme 认可公积金计划
wW s<{ T approved provision 核准拨款
Zp~2WJQ approved redeemable share 核准可赎回股份
Erz{{kf]1V approved regional stock 认可地区性证券
VP^Yph 8R approved retirement scheme 认可退休金计划
"4N%I approved subordinated loan 核准附属贷款
.),%S} arbitrage 套戥；套汇；套利
W!B4~L arbitrageur 套戥者；套汇者
Z }_{@| arbitrary amount 临时款项
5qo^SiB. arrangement 措施；安排；协定
[wB-e~ arrears 欠款
')_Gm{A#p arrears of pay 欠付薪酬
$#ks`$v M arrears of revenue 逾期未收税款；逾期未收的帐项
+tFm DDx= articles of association 组织章程；组织细则；组织章程细则
JF7n|o-`? Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
;!U`GN,tH ascertainment of profit 确定利润
z^=.05jB "Asia Clear" “亚洲结算系统”
O H~X~n-Z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
ud xLHs Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
J{8_4s!Xt> Asian Development Fund [ADF] 亚洲发展基金
0&$+ CWSM Asian dollar bond 亚洲美元债券
4?YhqJ Asian dollar market 亚洲美元市场
|eT? XT<=o Asian dollar rate 亚洲美元利率
q
H&7Q{ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
sXm8KV Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
!%b.k6%>w asked price 沽盘；喊价；索价；卖方报价
Qd"{2> assessable income 应评税入息
DArEIt6Q assessable loss 应评税亏损
G 4g <PFx assessable profit 应评税利润
K%9PIqK?4 assessable value 应评税值
AnVj
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jG =*\lK6 assessed value 经评估价值
A[L+w9 assessment 评税；评定；估价；评税单
pC,MiV$c" assessment number 评税编号；估价编号
Gs $<r~Tg assessment of additional tax 补加税评税
mlCw(i, assessment of performance 业绩评估；实绩评价
5P_%Vp`B2 Assessor 评税主任
cF{5 [?wS asset price bubbles 资产价格泡沫
xzF@v> 2S+ asset-backed securities 具资产保证的证券
hl}@ha4' assets accretion 资产增值
pQr `$:ga assets and liabilities 资产与负债
xi= Z<G assets betterment statement 资产递增表；资产改进表
JzH\_,, assets lending 实物放款；有抵押贷款
0KqG J :Ru assets of the company passing on the death 死者去世时转移的公司资产
'/+l\.z"& assets pledged as security for liabilities 用作负债抵押的资产
4~-"k{Xt assets portfolio 资产投资组合
!FOPF Pn assets price 资产价格
VQE8hQ37 assets quality 资产质素
"'p;Udt/Qm assets realization 资产变现
oj*5m+:>a assets refinancing arrangement 资产再集资安排
*k'D%}N: assets securitization 资产证券化
<%klrQya assets situated outside Hong Kong 在香港以外地方的资产
vU Bk oC2Q assets stripping 削减资产；拆卖资产
|__\Vn assets value 资产值
%Y8#I3jVJ assignee 承让人
pUby0)}t assignment 转让；转让书；转让契
hKv3;j cd assignment of interest 权益转让
UlQZw*ce assignment of letters patent and trade mark 专利证书及商标转让
]$/ TsN assignment of property 物业转让；物业转让书
qH'T~# S assignment right 转让权
a>A29*q assignor 转让人
F-Mf~+= Dn associate 有联系的人；有关连人士；相联者；合伙人；联系人
|,CWk|G Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?,e7v.b associate member 附属会员
c"R`7P associated body corporate 相联法人团体
eaP,M kK& associated company 相联公司；联属公司
Bv,u kQ\CH associated corporation 相联法团
_ +Ww1 f Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,[enGw 公认会计师公会〔英国〕
|GgFdn`> Association of Futures Exchange Brokers 香港期货经纪协会
? _36uJo} Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
"e62g association of underwriters 承保人组织
NYtp&[s2- assumption of control 接管
s>d@=P>R assurance 担保；保险；转易；转易书
5|YpkY assurance of interest 权益的转易
5]c mDk at 19XX price 按一九ＸＸ年价格计算
[?u iM^& at a discount 按赔价计算；按贴水价格计算；打折扣
, Zs:e. at a premium 按溢价计算；按升水价格计算
GKd Q at call 通知付款；按通知
OI;0dS at constant market price 按固定市价计算
yQb^]|XG at constant price 按固定价格计算
8
PI >Q at cost 按成本计算
kQ4-W9u at current market price 按当时市价计算；按现时市价计算
j|3p.Cy at current price 按当时价格计算；按现时价格计算
TS+itU62 at factor cost 按要素成本计算；按生产要素成本计算
z7'3d7r? at money-of-the-day price 按付款当日价格计算
y
BF3Lms at or better 按指定或较佳价位〔买卖指令〕
s,>_kxuX at par 按面值计算；平价
JSX-iHhW at sight 见票即付
t4)~A5s at the close 按收市盘
vk\a>}; at the opening 按开市盘
hnh a1
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i/;Ql, gm at-the-money option 平价期权
~PYMtg=i attorney 受权人；受托代表人
5D0O.v attornment 新拥有人承认书
`Q?rQ3A} attributable profit 可归属利润
S'T&`"Mr attributable share value 可归属股份价值
Cv{ >|g# Auckland Stock Exchange 奥克兰证券交易所
0g% `L_e_ auction 拍卖
tqy R ~ auctioneer 拍卖商
Zh. 5\&bm audit 审计；核数
6W&huIQ[ Audit Commission 审计署
nQ >?{" Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Dp|y&x! 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〕
Up?w >ly audit review 帐目审查
d5&avL\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
UZsL0 audited account 审计帐目；经审计的帐目
[pi!+k audited annual account 经审计的周年帐目
X3zk UMk audited balance sheet 经审计的资产负债表
''P.~~ezr5 auditor 核数师；核数主任；审计师
bmN'{09@ auditor's certificate 核数师证明书；审计师证明书
dWV.5cViP auditor's report 核数师报告；审计师报告
!mhV$2&r Aussie bond 澳元债券
l; ^Id#N austerity budget 紧缩预算
$(pzh:| Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
}$5S @, Australia All Ordinaries Index 澳洲所有普通股票指数
t_1(Ex Australian Dollar [AUD] 澳元
.s-X %%e\ Australian Options Market 澳大利亚期权市场
2lNZwV7 Australian Securities Commission 澳洲证券事务监察委员会
rn3GBWC_C Australian Society of Certified Practising Accountants 澳洲执业会计师公会
rvjPm5[t Australian Stock Exchange 澳大利亚证券交易所
9^ITP!~e* Austrian Schilling [ATS] 奥地利先令
b^b@W^\hn authentication 认证；鉴证
0Q>f,}W%> authority to purchase 委托购买证；委购书
( 0/g)gW authorization 认可；核准；授权；授权书
%>^CD_[eO authorization by direction 指示授权
0NlC|5ma) authorization by instruction 指令授权
LAqmM3{fA authorization by warrant 令状授权
@Bs7 kjuX authorization of unit trust 单位信托的认可
A?[06R5E# authorized agent 指定代理人
!}7FC>Cx authorized capital 法定资本
0LX;Vvo authorized clerk 出市员
Y?G9d6]Lk6 authorized dealer 认可交易商
_E0XUT!rA authorized financial institution 认可财务机构
?,8|K B authorized fund 认可基金
/c 3A > authorized fund house 获授权的基金公司；认可基金公司
;]AJ_h(<` authorized institution 认可机构
hh\}WaY authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
2LS03 27 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
K(P 24Z\# authorized insurer 获授权保险人；获认可承保人
-0[ ?6.(s" authorized investment 特准投资项目
297X). authorized person 获授权人
Ax &Z= authorized representative 获授权代表
j} ^?3< authorized share capital 法定股本
e7X#C) automated quotation system 自动报价系统
,S(^r1R Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Ce 3{KGBw 自动交易系统〔香港期货交易所有限公司〕
j G8W|\8 automatic adjustment mechanism 自动调整机制
( )K,~ automatic adjustment system 自动调整系统
1#LXy%^tO Automatic Clearing House 自动票据交换所
:^~I@)"ov automatic exchange rates accumulation system 自动化汇率累集系统
+[386 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
7,0^|P automatic teller machine [ATM] 自动柜员机
G&qO{" Js autopay 自动转帐
tKtKW5n~ available assets 可用资产
F *" "n available fiscal reserve 现存财政储备
w yF' B available profit 可用利润
+u +|9@ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
l* C> average 平均；平均数；海损
^Pqj*k+F average basic salary 平均基本薪金
XV)<Oav s average consumer expenditure 平均消费开支；一般消费开支
;MH((M/AN average cost 平均成本
MDkcG"O average cost of land production 增辟土地平均成本
_XLGXJ[B average daily turnover 平均每日成交额
J^t-p U average daily wage rate 平均每日工资率
UQZ<sp4v; average expenditure pattern 平均开支模式
CJ+/j=i;~c average growth rate 平均增长率
f|U;4{ k average net fixed assets 固定资产平均净值
s|*0cK!K^ average of relatives 相对价格平均数
SM%N ]/@U average price 平均价格
7 wKN average propensity to consume 平均消费倾向；一般消费倾向
FKhmg&+> average propensity to save 平均储蓄倾向；一般储蓄倾向
LIzdP,^pc average rate 平均率
(I(?oCQ average revenue 平均收入；平均收益
6&jW.G8/ average stock 平均库存；平均存货
y.h2hv]Bc average yearly rent 平均年租
7.V'T=@x3) avoidance of double taxation 避免双重课税
6/u ]r avoidance of tax 避税
