A:
7]5+%[Dg! A share Ａ股；甲类股份
'q/C: Yo abatement of tax 减税；减扣免税额
w5-^Py ABN AMRO Bank N.V. 荷兰银行
~
c~ j
above-the-line expenditure 线上项目支出；经常预算支出
P-^-~/>n above-the-line receipt 线上项目收入；经常预算收入
Lo[;{A$ u ABSA Asia Limited 南非联合亚洲有限公司
='Oxy absolute change 绝对数值变更
( Ww
SisC~ absolute expenditure 实际开支
C2iOF /4 absolute guideline figure 绝对准则数字
jtpk5 fJB absolute interest 绝对权益
e pt:<!4 absolute order of discharge 绝对破产解除令
{9@E[bWp# absolute profit margin 绝对利润幅度
. ;vd absolute value 实值；绝对值
\F f]}4 absolutely vested interest 绝对既得权益
]=|iO~WN absorbed cost 已吸收成本；已分摊成本
0^2e^q f absorption 吸收；分摊；合并
X2~KNw absorption rate 吸收率；摊配率；分摊率
/f.
,xs! ACB Finance Limited 亚洲商业财务有限公司
f~jd N~ acceptable form of reciprocity 合理的互惠条件
h4slQq~ K acceptable rate 适当利率；适当汇率
)= N.z6? acceptance agreement 承兑协议
h_Er$ZT64 acceptance for honour 参加承兑
L^s?EqLXS acceptor 承兑人；接受人；受票人
RHu,t5, acceptor for honour 参加承兑人
\"yR[.Q?
accident insurance 意外保险
T sJ71 Accident Insurance Association of Hong Kong 香港意外保险公会
O9N%dir accident insurance scheme 意外保险计划
S]&i<V1qX accident year basis 意外年度基准
f .h$jyp( accommodation 通融；贷款
BNJG-b|g^ accommodation bill 通融票据；空头票据
"1P2`Ep; accommodation party 汇票代发人
_ -ec(w~/ account balance 帐户余额；帐户结余
(d
<pxx account book 帐簿
-%VFC^'5 account collected in advance 预收款项
ZkMHy1 account current book 往来帐簿
(Zy=e?E, account of after-acquired property 事后取得的财产报告
hL;??h,!_ account of defaulter 拖欠帐目
m|Z[8Tup account payable 应付帐款
i-k(/Y0 account payee only [A/C payee only] 只可转帐；存入收款人帐户
7` XECIh account receivable 应收帐款
</fTn_{2s8 account receivable report 应收帐款报表
<PO-S\N account statement 结单；帐单；会计财务报表
1-! |_<EW1 account title 帐户名称；会计科目
kl&_O8E+K accountant's report 会计师报告
a ?wg~|g Accountant's Report Rules 会计师报告规则
9FT= => accounting and auditing procedure 会计与审计程序；会计与核数程序
Y(R],9h8 Accounting Arrangements 《会计安排》
`lO/I+8 accounting basis 会计基础
Y k"yup@3 accounting by Official Receiver 破产管理署署长呈交的帐目
QX-M'ur99 Accounting Circular 《会计通告》
~vR< UQz accounting class 会计类别
;ZrFy=Iv accounting date 记帐日期；会计结算日期
`Uk jr MO accounting for money 款项核算
&)~LGWBdC Accounting Officer 会计主任
)4+uM'2% accounting period 会计报告期；会计期
."q8 YaW accounting policy 会计政策；会计方针
@ 6b;sv1W accounting practice 会计惯例
6& 9q6IIy accounting principle 会计准则
?N%5c%oF
accounting record 会计记录
mvtuV` accounting report 会计报告
Ga * Accounting Services Branch [Treasury] 会计事务部〔库务署〕
URTJA<r8D Accounting Society of China 中国会计学会
61TL]S8 accounting statement 会计报表
6z67%U*8r accounting system 会计制度；会计系统
KkHlMwv accounting transaction 会计事项；帐务交易
l o >:S1 accounting treatment 会计处理
4MgG ] accounting year 会计年度
} M\G accretion 增值；添加
g{7?#.7 accrual 应计项目；应累算数目
><@& &u. accrual basis 应计制；权责发生制
69C
ss' accrual basis accounting 应计制会计；权责发生制会计
%__.-;) o accrue 应累算；应计
abV,]x&.0 accrued benefit 应累算利益
6tM@I`l accrued charges 应计费用
.aIFm5N3? accrued cumulative preference share dividend 应累算的累积优先股股息
T~N87 7 accrued expenses 应累算费用
%x$mAOUv accrued interest payable 应付利息；应计未付利息
0I.! accrued interest receivable 应收利息；应计未收利息
*\wf(o>Q accrued right 累算权益
K;f=l5 accruing profit 应累算的利润
]"1\z>Hg accumulated fiscal reserve 累积财政储备
j)O8&[y= accumulated profit 累积利润；滚存溢利
;77q~_g$ accumulated reserve 累积储备
3dI(gm 6 accumulation of surplus income 累积收益盈余
Pu U< acquired assets 既得资产
Z~7} acquisition 收购；购置；取得
v\COl* acquisition cost 购置成本
xm<sH!,j acquisition expenses 购置费用
(pQ $ <c acquisition of 100% interest 收购全部股权
^m^,:]I0P acquisition of control 取得控制权
'8Lc}-M4 acquisition of fixed assets 购置固定资产
S> ?B) acquisition of shell “买壳”
*WXqN!: acquisition price 收购价
yz=6 V% act of God 天灾
]GHx<5Q:\ acting partner 执事合伙人
i0&] Ig|; active market 买卖活跃的市场；交投畅旺的市场；旺市
V P4ToYc active partner 积极参与的合伙人
i>rsq[l active trading 交投活跃
;
>>/}Jw\ actual circulation 实际流通
$U5$*R@jo[ actual cost 实际成本
X1h*.reFAL actual expenditure 实际开支；实际支出
v{>9&o.J actual income 实际入息；实际收入；实际收益
y/A<eHLy actual market 现货市场
`?X t ,
actual price 现货价；实际价格
}A_>J7w actual profit 实际利润
~f%AbDye actual quotation 实盘；实际价位；实际报价
t!vlZ Nc actual year basis 按实际年度计算
o)6udRzBv actuals 实货
Z{.L_ ]$ I actuarial investigation 精算调查
\U'TL_Ql actuarial principle 精算原则
bk-aj'>+ actuarial report 精算师报告
u&Dd9kMz Actuarial Society of Hong Kong 香港精算学会
iJK rNRj actuarial valuation 精算师估值
,k3aeM~`%w actuary 精算师
CU(W0D ad referendum agreement 暂定协议；有待覆核的协定
s((_^yf ad valorem duty 从价税；按值征税
SjO Iln ad valorem duty system 从价税制
@-qC".CI ad valorem fee 从价费
O0<GFL$)& ad valorem tariff 从价关税
ZZl4| additional allowance 额外免税额
EC| b7 additional amount for unexpired risk 未过期风险的额外款额
h!>NS ?X7 additional assessable profit 补加应评税利润
5B=Wnau additional assessment 补加评税
6 MR S0{ additional commitment 额外承担
./;*L D additional commitment vote 额外承担拨款
-Qco4>Z 8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
-?<L"u additional dependent parent allowance 供养父母额外免税额
5Bc)QKh`l| additional provision 额外拨款
? &;d)TQ additional stamp duty 附加印花税
ed)!Snz additional tax 补加税罚款；补加税款
OL"So
u4 Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_.Bite^ adjudged bankrupt 被裁定破产
4.mbW adjudicated bankrupt 裁定破产人
MtO p][i adjudication fee 裁定费；评定印花税额手续费；评估契据费
0H{0aQQ adjudication of bankruptcy 裁定破产；宣告破产
x5Ee'G( adjudication of insolvency 裁定无力偿还债务
0#KB.2AP adjusted actual 经调整的实数；调整后的实数
*`V-zD adjusted current assets 经调整的流动资产；调整后的流动资产
M+TF0c adjusted figure 经调整的数字；调整后的数额
~d? \rj3= adjusted liabilities 经调整的负债；调整后的负债
>taZw ' adjusted loss 经调整的亏损；调整后的亏损
xR;-qSl7Ms adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
Swz1RT adjusted profit 经调整的利润；调整后的利润
9w FQ<r adjusted surplus 经调整的盈余额；调整后的盈余额
KGX?\#- adjusted value 经调整的价值；调整后的价值
U!x\oLP adjustment 调整；修订；理算〔保险〕
=<[ZFO~v adjustment centre 调剂中心
&^YY>]1Py adjustment lag 调整过程的时间差距；调整时差
,/>~J]:\; adjustment mechanism 调整机制
i(c'94M adjustment of loss 亏损调整
DP_ b B( adjustment process 调整过程；调整程序
62LQUl ]< adjustment range 调整幅度
*ha 9Vq@X administered exchange rate 受管制汇率
>K XT2+w Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
Fw5r\J87c administration expenses 行政费用
K\ \U F administration fee 手续费；行政费
|KC3^ administration in bankruptcy 破产管理
Kn9 ,N@bU_ administration order 遗产管理令
CQ3{'"b administrator 管理人；遗产管理人
)FqE8oN- administrator of the estate 遗产管理人
-Q8pWtt admission of debt 债项承认书
4[& 6yHJ^ admission of proof 接纳债权证明
" ,rA advance 放贷款项；垫付款项；预支款项；预付款项
l9.wMs*`X advance account 暂支帐目；预付款帐户
),6Z1 K1 advance compensation 预付补偿金
c$'UfW advance from shareholder 股东垫款
g%<7 Px[W advance pending reimbursement 预支以待日后付还
{:enoV" advanced economy 先进经济体系
~ +$l9~`{ advancement 预付；预付财产
6dmTv9e advances warrant 垫款令
.9g\WH#qD| advancing 贷出
c~|/,FZ U' adverse balance 逆差
7_/.a9$G adverse exchange 逆汇
&[KFCn advertisement addressed to shareholders 在报章刊登的致股东通告
-}juj;IVv advice for collection 托收通知书
`"CF/X^ advice of drawing 提款通知书；汇票通知书
uS|Zkuk[! advice of payment 付款通知
{UYqRfgbZ Advisory Committee [Securities and Futures Commission]
uyG4zV\h * 谘询委员会〔证券及期货事务监察委员会〕
{ersXQ: Advisory Committee on Diversification 经济多元化谘询委员会
e"|9%AW@< affidavit 誓章；遗产申报誓章
J:mOg95< affidavit of no receipt 述明无收款的誓章
&/, BFx" affiliate 联号；联营公司；附属公司
3)g1e=\i$ affiliated company 附属公司；联号；联营公司
Ec6 {?\ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
%3VwCuE affordability 负担能力
[* > @hx African Development Bank [AfDB] 非洲开发银行
xt"/e-h } after-acquired property 事后取得的财产
^j=_=Km] after-hours dealing 市后交易
}wkBa] after-tax profit 税后盈利；税后利润；税后溢利
5>w>J agency agreement 代理协议
O!]w J agency expenses 代理机构的开支
n5]<|>U vx agency fee 代理费
LZ ID|- Agency Law 《代理法》
;|/7o@$ n agent 代理人；承销人
3G8uXB_`} agent of company 公司代理人
._tv$Gd@k agent's fee 代理人费；经纪费
`u-VGd\ aggregate 总计；总数；总体数字
J= |[G' aggregate amount 总款额；总额
"rjJ"u 1 aggregate assets and liabilities 总体资产与负债
m9xu$z| e aggregate at constant price 按固定价格计算的总体数字
} }( ~' aggregate demand 总需求
f3l >26 aggregate gross position 总持仓量
XLbrE|0A? aggregate limit 总限额
bt&vik _ aggregate of salaries tax 合计薪俸税
3nK'yC aggregate performance 总体表现；总体业绩
); |~4# aggregate supply 总体供应
y~S[0]y> aggregate surplus 总盈余
ypd aggregate total 整体总额
up 2%QbN( aggregate value 总值；合计价值
sfrh+o57 aggregated basis 合计基准
6y5arP*6e aggregated net chargeable income 合计应课税入息实额
Y9w= [[1 aggregation 合并计算；合计；总和
m&A/IW,. aggregation of incomes of husband and wife 夫妇入息合并计算
Y*Q( v aggregation of property 财产的总和
-I8% agio 差价；贴水
PUYo >eB)0 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》
a 5 )[?ol Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
&GD7ldck 《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》
"
^eq5?L Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
Q#g
s) 2 《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》
ci^-0l_O Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_mkI;<d]$T 《香港政府和大韩民国政府关于相互促进和保护投资协定》
6 3u'-Z"4 agreement for a settlement 授产协议
)sS< %Xf agreement for assignment 转让协议
uN\9c Q agreement for sale 售卖协议；买卖协议
H*\ }W agreement for sale and purchase 买卖协议
&&<^wtznO agreement for the payment of interest 支付利息协议
!J6s^um agreement for the repayment of money 还款协议
CWN=6(y agreement of reinsurance 再保险协议
X7 Za Q . Agricultural Bank of China 中国农业银行
_RmE+ Xg2 air passenger departure tax 飞机乘客离境税
[ X~X?By> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
Vi? Z`G]w! airport tax 机场税
x.r`( alcohol duty 酒精税
2.lnT{ alienation 让与；让渡；转让
F9+d7 Y$ alimony 生活费；赡养费
vo(?[[ All Ordinaries Index [AOI] 所有普通股指数
R\Q %_~1 all risks 全险；综合险
<zDe ;& All Sales Record for Stock Market 《股票市场成交报告》
\qTNWA # ' Allied Capital Resources Limited 新联财务有限公司
G#*!)#M < all-items index [Consumer Price Index] 总指数〔消费物价指数〕
c3pt?C allocation letter 拨款信件
Sl_zO?/PF allocation of fund 分配款项；预留款项
B]qh22Yib allocation of profit 利润分配；溢利分配
YJ6vyG>%C allocation warrant 拨款令
'
R@<4Ib| allotment 分配；配股
*/+s^{W7 allotment notice 股份配售通知；配股通知
a "1$z`ln allotment of shares 股份分配
s]& y\Z allowable 可获宽免；免税的
%!$-N!e allowable business loss 可扣除的营业亏损
:<v$vER,& allowable expenses 可扣税的支出
q9!#S allowance 免税额；津贴；备抵；准备金
6 aK--k allowance for debts 债项的免税额
P< &/$x6 allowance for depreciation by wear and tear 耗损折旧免税额
%8 {_;-f allowance for funeral expenses 殡殓费的免税额
%5KR}NXX6 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
^#Y6
E allowance for repairs and outgoings 修葺及支出方面的免税额
FXSDN268 allowance to debtor 给债务人的津贴
&+^
# `nq alteration of capital 资本更改
& T|-K\* alternate trustee 候补受托人
z g
j35 amalgamation 合并
Ypts q@s ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
LK%B6-;~- ambit of charges 征税范围；收费范围
S BoF (0< amended valuation 经修订的估值
?^! dLW American Commodities Exchange 美国商品交易所
m{5$4v,[ American Express Bank Limited 美国运通银行
\9? <E[ American Stock Exchange 美国证券交易所
A_fU7'B amortization 摊销
w:LCm `d amount due from banks 存放银行同业的款项
4>Y\2O?** amount due from banks abroad 存放海外银行同业的款项
).boe& . amount due from holding companies 控股公司欠款
%i
" amount due from local banks 存放本港银行同业的款项
*Fc&DQT( amount due to banks 银行同业的存款
;'
W5|.ZN amount due to banks abroad 海外银行同业的存款
9}mp,egV amount due to holding companies 控股公司存款
, Ex\\p- amount due to local banks 本港银行同业的存款
2~U+PyeNz amount due to outport banks 外埠银行同业的存款
e ^qnUjMy amount for note issue 发行纸币的款额
m pivg amount of bond 担保契据的款额
lG+ltCc$9 amount of consideration 代价款额
qR<DQTO< amount of contribution 供款数额
$"(YE #]| amount of indebtedness 负债款额
-U $pW( ~ amount of principal of the loan 贷款本金额
d tBV0$ amount of rates chargeable 应征差饷数额
&}$D[ 4 N amount of share capital 股本额
Iz8 ^? >X amount of sums assured 承保款额
!U!E_D.O amount of variation 变动幅度
16Y ~5JAc amount of vote 拨款数额
MdjLAD)f+C amount payable 应付款额
Os!22 O amount receivable 应收款额
;$E[u)l Amsterdam Stock Exchange 阿姆斯特丹证券交易所
M(E_5@?3 analysis 分析
*Kkw ,qp/ ancillary risk 附属风险
'nS 3o. } annual account 周年帐目；周年帐目报表；年度决算；年结
6V?RES;X annual accounting date 年结日期
XOwMT,=Z) annual allowance 每年免税额；年积金；年度津贴；年津
"poTM[]tZ7 annual balance 年度余额
= 4
H K annual disposable income 每年可动用收入
z{jA t6@7 annual estimates 周年预算
D5b _m|7% annual fee 年费
c]r|I %D annual general meeting 周年大会
NK KO A annual growth rate 年增率；每年增长率
?t42=nvf annual long-term supplement 长期个案每年补助金
Uh Tr<(@ annual pensionable emolument 可供计算退休金的年薪
k f!/ 9 annual report 年报
?KXQ)Y/su Annual Report on the Consumer Price Index 《消费物价指数年报》
x=#5\t9 annual return 周年报表；周年申报表；每年报税表格
.8!0b iS Annual Return Rules 《周年报表规则》
FxX3Pq8h annual review of consumer prices 每年消费物价回顾
`VE&Obp[ annual roll-forward basis 逐年延展方式
|P7f^0idk annual salary 年薪
o)=VPUe annual statement 年度报表；年度决算表
EI.Pk>ZIm 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
=*}Mymhk( annuitant 年金受益人
+|<&#b0Xd annuity 年金
aF"Z!HD annuity contract 年金合约
Hc%\9{zH annuity on human life 人寿年金
=M#?* e antecedent debt 先前的债项
-b}S3<15@ ante-dated cheque 倒填日期支票
X4G55]D$> anticipated expenditure 预期开支
05 Q8` anticipated net profit 预期纯利
y;Ln ao7i anticipated revenue 预期收入
pe%)G6@G anti-inflation measure 反通货膨胀措施
Ur (o &, anti-inflationary stance 反通货膨胀立场
.6F3;bg R7 apparent deficit 表面赤字
U 3K<@r apparent financial solvency 表面偿债能力
h}>/Z3* apparent partner 表面合伙人
=hOa
0X= application for personal assessment 个人入息课税申请书
ZC*d^n]x. application of fund 资金应用
I<K/d application to release as liquidator and to destruct the books of accounts and documents
`>EvT7u 申请免除清盘人职务及毁灭帐簿与文件
5 hadA>d appointed actuary 委任精算师
Hk*cO;c appointed auditor 委任核数师；委任审计师
}n%R l\p appointed trustee 委任的受托人
D>e\OfTR: appointer 委任人
l1Q+hz5"*U apportioned pro rata 按比例分摊
5l /l] apportionment 分配；分摊
<^_Vl8% Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
o'C.,ic?C apportionment formula 分摊方程式
U hhmG+ apportionment of estate duty 遗产税的分摊
^!F5Cz 48 appraisal 估价；评估
o=#
[^Zv appreciable growth 可观增长
}cej5/* appreciable impact 显着影响
v@uaf=x- appreciable increase 可观增长
{4aY}=
-Q* appreciation 增值；升值
Q ] 5^Eiq8 appreciation against other currencies 相对其他货币升值
67\O jl~(1 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
*>p(]_s, appreciation tax 增值税
},aWCvJL appropriation 拨款；拨用；拨付
~o'#AP#N~ appropriation account 拨款帐目
9Pp|d"6]y Appropriation Bill 拨款法案
M6*{#Y? appropriation-in-aid system 补助拨款办法
tZCe?n ] approved assets 核准资产
*F*jA$aY approved basket stock 认可一篮子证券
N$&ePU J approved budget 核准预算
K[ gWXB P approved charitable donation 认可慈善捐款
<bZm approved charitable institution 认可慈善机构
NVqC|uEAF approved currency 核准货币；认可货币
akW3\( W} approved estimates 核准预算
6Su@a%=j approved estimates of expenditure 核准开支预算
"5JN Xo,H approved overseas insurer 核准海外保险人
[H %?jTQ approved overseas trust company 核准海外信托公司
n=o'ocdS) approved pooled investment fund 核准汇集投资基金
tm1UH 4 approved provident fund scheme 认可公积金计划
6Hbf9,vI approved provision 核准拨款
`h9)`* approved redeemable share 核准可赎回股份
V<V\ 0n!0 approved regional stock 认可地区性证券
.!8X]trEg approved retirement scheme 认可退休金计划
i;hc]fYb=K approved subordinated loan 核准附属贷款
niHL/\7u arbitrage 套戥；套汇；套利
jJ"EGFa8 arbitrageur 套戥者；套汇者
T|s0qQi arbitrary amount 临时款项
jc.JX_/ arrangement 措施；安排；协定
t?nc0;Q9,@ arrears 欠款
4<Sa,~4 arrears of pay 欠付薪酬
:sVHY2x arrears of revenue 逾期未收税款；逾期未收的帐项
/Ej]X` F articles of association 组织章程；组织细则；组织章程细则
zL},`:(. Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
-?B9>6 h " ascertainment of profit 确定利润
JD{MdhhV "Asia Clear" “亚洲结算系统”
?6iatI ! Asia Commercial Bank Ltd. 亚洲商业银行有限公司
n?LIphc\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
=8~R $z% Asian Development Fund [ADF] 亚洲发展基金
YqSXi~. Asian dollar bond 亚洲美元债券
r%,H*DOu Asian dollar market 亚洲美元市场
_/
} 6 Asian dollar rate 亚洲美元利率
]AA%J@ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
U\Ar*b) /T Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
d[]p_oIQq asked price 沽盘；喊价；索价；卖方报价
n1>,#|# assessable income 应评税入息
v^c<`i ; assessable loss 应评税亏损
,#bb8+z&p assessable profit 应评税利润
4iv]N 4 assessable value 应评税值
#xP!!.D F( assessed profit 估定利润
!b]2q%XM assessed value 经评估价值
"?SOBA!vy assessment 评税；评定；估价；评税单
jfY{z=*]u assessment number 评税编号；估价编号
OOBcJC assessment of additional tax 补加税评税
.K@x4
/1 assessment of performance 业绩评估；实绩评价
-[pCP_`)u Assessor 评税主任
HD:%Yv asset price bubbles 资产价格泡沫
9S1Ti6A asset-backed securities 具资产保证的证券
?YO =J assets accretion 资产增值
%]<RRH.w assets and liabilities 资产与负债
\5[D7} assets betterment statement 资产递增表；资产改进表
%7]XW 2u assets lending 实物放款；有抵押贷款
.b#9q6F-/ assets of the company passing on the death 死者去世时转移的公司资产
Q-`{PJ(p assets pledged as security for liabilities 用作负债抵押的资产
D!RE-w92X assets portfolio 资产投资组合
(}C^_q:7d assets price 资产价格
$,;S\JmWP assets quality 资产质素
'>e79f-O) assets realization 资产变现
%[n R|a< assets refinancing arrangement 资产再集资安排
zvGK6qCk assets securitization 资产证券化
TsX+. i' assets situated outside Hong Kong 在香港以外地方的资产
< 4Q1 2: assets stripping 削减资产；拆卖资产
!b7'>b'J<1 assets value 资产值
k%l_N)38 assignee 承让人
-jVaS w t assignment 转让；转让书；转让契
Be{/2jU % assignment of interest 权益转让
9 8A(jsj assignment of letters patent and trade mark 专利证书及商标转让
Dr6s ^}}~n assignment of property 物业转让；物业转让书
; wbUk5Tf/ assignment right 转让权
=a9etF%B assignor 转让人
~#x :z ^U associate 有联系的人；有关连人士；相联者；合伙人；联系人
NuD[-;N ] Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"br RME3 associate member 附属会员
}. xrJ52Tz associated body corporate 相联法人团体
B.YMP;7> associated company 相联公司；联属公司
;vJ\]T ml associated corporation 相联法团
2Io 6s ' Association of Chartered Certified Accountants [ACCA] [United Kingdom]
v\ %B 公认会计师公会〔英国〕
rv}mD Association of Futures Exchange Brokers 香港期货经纪协会
3ximNQ} S Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
9k\)tWe association of underwriters 承保人组织
l`b1%0y assumption of control 接管
(LRM~ 5KVg assurance 担保；保险；转易；转易书
Vd%v_Ek assurance of interest 权益的转易
_r\$NgJIM at 19XX price 按一九ＸＸ年价格计算
;P;"F21^> at a discount 按赔价计算；按贴水价格计算；打折扣
P{S\pWZkk at a premium 按溢价计算；按升水价格计算
K$G RJ at call 通知付款；按通知
^ qeY9O at constant market price 按固定市价计算
(T|TEt at constant price 按固定价格计算
i*S|qX7`` at cost 按成本计算
CGC-"A/W at current market price 按当时市价计算；按现时市价计算
pcy<2UV at current price 按当时价格计算；按现时价格计算
5{13 V*< at factor cost 按要素成本计算；按生产要素成本计算
<&5m N at money-of-the-day price 按付款当日价格计算
yuH Z& e at or better 按指定或较佳价位〔买卖指令〕
2mqK3-c at par 按面值计算；平价
#ya \Jdx at sight 见票即付
)N" Ew0U at the close 按收市盘
vZ$U ^>": at the opening 按开市盘
i <T P : attestation 见证；见证条款
pW s\.::B at-the-money option 平价期权
+Qh[sGDdY attorney 受权人；受托代表人
F$Im9T6 attornment 新拥有人承认书
bVoU|`c attributable profit 可归属利润
76-jMcGi attributable share value 可归属股份价值
{~bIA!kAFI Auckland Stock Exchange 奥克兰证券交易所
p}3NJ V auction 拍卖
.xGo\aD auctioneer 拍卖商
e}42/>}#D audit 审计；核数
M{? .hq Audit Commission 审计署
|h&<_9 Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
sM9FE{,mx 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
@Od^k# audit review 帐目审查
H8@8MFz\ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
"z^ (dF| audited account 审计帐目；经审计的帐目
q,B3ru.?d audited annual account 经审计的周年帐目
e>l,(ql audited balance sheet 经审计的资产负债表
i:o}!RZ> auditor 核数师；核数主任；审计师
ZFS7{: auditor's certificate 核数师证明书；审计师证明书
nbI= r+ auditor's report 核数师报告；审计师报告
AGOx@;w Aussie bond 澳元债券
I-b_h5 ZD6 austerity budget 紧缩预算
d2rL 8jW Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
\q~w<%9Dq Australia All Ordinaries Index 澳洲所有普通股票指数
-2F@~m| Australian Dollar [AUD] 澳元
hv* >%p Australian Options Market 澳大利亚期权市场
g(aZT#i i= Australian Securities Commission 澳洲证券事务监察委员会
4YszVT-MU~ Australian Society of Certified Practising Accountants 澳洲执业会计师公会
01udlW. Australian Stock Exchange 澳大利亚证券交易所
bfgz1
` u Austrian Schilling [ATS] 奥地利先令
ao#!7F authentication 认证；鉴证
M[, D * authority to purchase 委托购买证；委购书
4%
HGM r authorization 认可；核准；授权；授权书
AL$W +') authorization by direction 指示授权
bGv* -;* authorization by instruction 指令授权
<lMg\T?K authorization by warrant 令状授权
*>jjMy n authorization of unit trust 单位信托的认可
LA -_3UJx authorized agent 指定代理人
B?LXI3sQZ authorized capital 法定资本
F4Z n5&.) authorized clerk 出市员
kG/X"6p Z authorized dealer 认可交易商
c=6 ahX}d authorized financial institution 认可财务机构
G CT@o!
authorized fund 认可基金
D+ Cm<ZT~ authorized fund house 获授权的基金公司；认可基金公司
5h0> !0 authorized institution 认可机构
R A:jzht authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
! [Z mV authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
5 7~Uqt authorized insurer 获授权保险人；获认可承保人
nV}8M authorized investment 特准投资项目
AoBoFZLl3 authorized person 获授权人
9)`amhf> authorized representative 获授权代表
}g`Gh|C authorized share capital 法定股本
8L%M<JRg~ automated quotation system 自动报价系统
-hWC_X:9jP Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Y\xUT>(J7 自动交易系统〔香港期货交易所有限公司〕
x?"#gK`3; automatic adjustment mechanism 自动调整机制
nnNv0 ?>d( automatic adjustment system 自动调整系统
17}$=#SX Automatic Clearing House 自动票据交换所
V/PAi.GZ
automatic exchange rates accumulation system 自动化汇率累集系统
Py|;kF~! [ Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
j{"z4 Y4 automatic teller machine [ATM] 自动柜员机
+$47v$p autopay 自动转帐
{`% hgR available assets 可用资产
8pXKO"u], available fiscal reserve 现存财政储备
1,,|MW available profit 可用利润
ak;6z]f8[ Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
n@!wp/J, average 平均；平均数；海损
%KtU1A([" average basic salary 平均基本薪金
!}y1CA average consumer expenditure 平均消费开支；一般消费开支
hSB?@I4s<\ average cost 平均成本
Yi(1^'Bi average cost of land production 增辟土地平均成本
brh=NA zt average daily turnover 平均每日成交额
u$%A#L [ average daily wage rate 平均每日工资率
kneuV8+(5 average expenditure pattern 平均开支模式
q$[n`w- average growth rate 平均增长率
ebC)H average net fixed assets 固定资产平均净值
KOey8tB)1 average of relatives 相对价格平均数
%-+j average price 平均价格
GIT # <+" average propensity to consume 平均消费倾向；一般消费倾向
IG< H"tQ average propensity to save 平均储蓄倾向；一般储蓄倾向
J8?2R^;{ average rate 平均率
n9%]-s\Hn average revenue 平均收入；平均收益
5t\HJ`C1Z average stock 平均库存；平均存货
}`xdWY average yearly rent 平均年租
dAc ?O-~ avoidance of double taxation 避免双重课税
2*[QZ9U[@ avoidance of tax 避税
