A:
jm0- y% A share Ａ股；甲类股份
S<u-n8bv abatement of tax 减税；减扣免税额
C] 9 p5Hs ABN AMRO Bank N.V. 荷兰银行
tqeZ#w7 above-the-line expenditure 线上项目支出；经常预算支出
X4t s)>"d above-the-line receipt 线上项目收入；经常预算收入
Q7$.LEioN ABSA Asia Limited 南非联合亚洲有限公司
I8<,U!$ absolute change 绝对数值变更
Zh*u(rO absolute expenditure 实际开支
Eu-RNrYh# absolute guideline figure 绝对准则数字
C;`XlQG ` absolute interest 绝对权益
^Au _U absolute order of discharge 绝对破产解除令
oiyzHx absolute profit margin 绝对利润幅度
$dzy%lle absolute value 实值；绝对值
R~jHr
)0.# absolutely vested interest 绝对既得权益
)\be2^p absorbed cost 已吸收成本；已分摊成本
IlE_@gS8 absorption 吸收；分摊；合并
{h2TD
P absorption rate 吸收率；摊配率；分摊率
t|<NI+H(e ACB Finance Limited 亚洲商业财务有限公司
gV`=jAE_ acceptable form of reciprocity 合理的互惠条件
tBT<EV{ G acceptable rate 适当利率；适当汇率
f=!VsR2o acceptance agreement 承兑协议
] GTAq acceptance for honour 参加承兑
0i|oYaC acceptor 承兑人；接受人；受票人
CQr<N w acceptor for honour 参加承兑人
vRxM4O~" accident insurance 意外保险
;9l y'<up Accident Insurance Association of Hong Kong 香港意外保险公会
HXYRH accident insurance scheme 意外保险计划
3=$q accident year basis 意外年度基准
vZ N!Zl7S accommodation 通融；贷款
/43-;"%> accommodation bill 通融票据；空头票据
x ^y" < accommodation party 汇票代发人
jfx8Eb Q account balance 帐户余额；帐户结余
a/U2xq{x account book 帐簿
@~"an qT` account collected in advance 预收款项
B Ma)O account current book 往来帐簿
1q3(
@D5~+ account of after-acquired property 事后取得的财产报告
#gaQaUjR account of defaulter 拖欠帐目
uy^ account payable 应付帐款
U{$1[,f account payee only [A/C payee only] 只可转帐；存入收款人帐户
E)-r+ <l account receivable 应收帐款
Q33"u/-v account receivable report 应收帐款报表
KdUnD4d account statement 结单；帐单；会计财务报表
Gqcz< =/ account title 帐户名称；会计科目
l?DJJ|> O accountant's report 会计师报告
6^n0[7 Accountant's Report Rules 会计师报告规则
_#s=h_
FD accounting and auditing procedure 会计与审计程序；会计与核数程序
`)h6j)xiQ Accounting Arrangements 《会计安排》
GK}'R= accounting basis 会计基础
9F-
)r' accounting by Official Receiver 破产管理署署长呈交的帐目
%Lrd6i_j Accounting Circular 《会计通告》
[;. ` ,/ accounting class 会计类别
J5 [~LZKW accounting date 记帐日期；会计结算日期
/.eeO k accounting for money 款项核算
*tX{MSYW Accounting Officer 会计主任
8; R| accounting period 会计报告期；会计期
4E[!,zvl accounting policy 会计政策；会计方针
j ! NO|&k accounting practice 会计惯例
\^K&vW; accounting principle 会计准则
o}'bv accounting record 会计记录
>A q870n accounting report 会计报告
n* '<uKpM Accounting Services Branch [Treasury] 会计事务部〔库务署〕
qxM np}O Accounting Society of China 中国会计学会
3q:{1rc accounting statement 会计报表
XC3Kh^ accounting system 会计制度；会计系统
DtWwG C accounting transaction 会计事项；帐务交易
{8EW)4Hf accounting treatment 会计处理
3PU AH accounting year 会计年度
qxJQPz accretion 增值；添加
T \# *S0^ accrual 应计项目；应累算数目
;C/bJEgdd accrual basis 应计制；权责发生制
rJ'I>Q~x6 accrual basis accounting 应计制会计；权责发生制会计
ZRUhAp'<qj accrue 应累算；应计
5q<zN accrued benefit 应累算利益
W~B5>;y accrued charges 应计费用
xg{HQQ|TC accrued cumulative preference share dividend 应累算的累积优先股股息
YIp-Y}6 accrued expenses 应累算费用
>7U>Yh accrued interest payable 应付利息；应计未付利息
0ZPV' `KGp accrued interest receivable 应收利息；应计未收利息
-
?!:{UXl accrued right 累算权益
W;Jx<-#1 accruing profit 应累算的利润
QldzQ% 4c\ accumulated fiscal reserve 累积财政储备
V5GkP1 L accumulated profit 累积利润；滚存溢利
n1:v HBM@\ accumulated reserve 累积储备
i!dv0|_ accumulation of surplus income 累积收益盈余
baoD(0d acquired assets 既得资产
N <_Ko+VF acquisition 收购；购置；取得
k6?cP0I)5 acquisition cost 购置成本
`Xc irfp acquisition expenses 购置费用
6a>H|"P NE acquisition of 100% interest 收购全部股权
C w,D{ acquisition of control 取得控制权
4`2$_T$ F acquisition of fixed assets 购置固定资产
^!;=6}Y R acquisition of shell “买壳”
Y5!b)vke acquisition price 收购价
-05U%l1e act of God 天灾
;? uC=o>Z{ acting partner 执事合伙人
>n7["7HHk active market 买卖活跃的市场；交投畅旺的市场；旺市
)3muPMaY active partner 积极参与的合伙人
'CS.p!Z\ active trading 交投活跃
EH+~].PJd actual circulation 实际流通
mKg@W;0ML actual cost 实际成本
/k7wwZiY@ actual expenditure 实际开支；实际支出
?9u4a_x actual income 实际入息；实际收入；实际收益
JAn 1{<Ky actual market 现货市场
,R -Y~+! actual price 现货价；实际价格
Wc#:f 8dr actual profit 实际利润
H^CilwD158 actual quotation 实盘；实际价位；实际报价
%f[Ep 3D actual year basis 按实际年度计算
?SUQk55w actuals 实货
/?zW<QUI actuarial investigation 精算调查
! VRI_c actuarial principle 精算原则
6;uBZ &g actuarial report 精算师报告
A:Rw@ B$ Actuarial Society of Hong Kong 香港精算学会
VvgN3e[ actuarial valuation 精算师估值
U= o Z.\ actuary 精算师
U
%:c],Fk ad referendum agreement 暂定协议；有待覆核的协定
d7bjbJwu ad valorem duty 从价税；按值征税
`5 "/dC ad valorem duty system 从价税制
T=?
bdIl ad valorem fee 从价费
Tj,Nmb>Q7' ad valorem tariff 从价关税
6dT|;koWbm additional allowance 额外免税额
5|WOBOh>`& additional amount for unexpired risk 未过期风险的额外款额
o?R,0 - additional assessable profit 补加应评税利润
'=%i , additional assessment 补加评税
#DaP=k"XV additional commitment 额外承担
VA]ZR+m additional commitment vote 额外承担拨款
`03<0L additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
~&[u]u[ additional dependent parent allowance 供养父母额外免税额
x9*ys;~w additional provision 额外拨款
H*qD: N additional stamp duty 附加印花税
m0iV m| additional tax 补加税罚款；补加税款
Pw #2<> Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
#6FaIq92V adjudged bankrupt 被裁定破产
z`9l<Q/ adjudicated bankrupt 裁定破产人
p[P[#IeL adjudication fee 裁定费；评定印花税额手续费；评估契据费
)n7)}xy#z adjudication of bankruptcy 裁定破产；宣告破产
v =+k"gm6 adjudication of insolvency 裁定无力偿还债务
!`h~`-]O adjusted actual 经调整的实数；调整后的实数
I;iR(Hf)?q adjusted current assets 经调整的流动资产；调整后的流动资产
:A$wX$H01 adjusted figure 经调整的数字；调整后的数额
'Fzuc^G(d adjusted liabilities 经调整的负债；调整后的负债
7+] F^
6 adjusted loss 经调整的亏损；调整后的亏损
)O-sWh4 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
uk{J @&F adjusted profit 经调整的利润；调整后的利润
%~(~W>^A adjusted surplus 经调整的盈余额；调整后的盈余额
"11j$E9#\n adjusted value 经调整的价值；调整后的价值
IgiqFV { adjustment 调整；修订；理算〔保险〕
^*zW"s adjustment centre 调剂中心
B #H2RTc adjustment lag 调整过程的时间差距；调整时差
b2%blQgo adjustment mechanism 调整机制
Q~C pP9% adjustment of loss 亏损调整
?ZM^%]/+ adjustment process 调整过程；调整程序
!Ba3` B5l adjustment range 调整幅度
'XME?H:q a administered exchange rate 受管制汇率
9/Q S0 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
mc56L[ administration expenses 行政费用
u p7 x)w: administration fee 手续费；行政费
zXDd,ltm administration in bankruptcy 破产管理
A9.;>8!u administration order 遗产管理令
8Y]}Gb! administrator 管理人；遗产管理人
}W)Mwu'W administrator of the estate 遗产管理人
fzOMX
z admission of debt 债项承认书
FL~9< / admission of proof 接纳债权证明
w-8)YJ Y advance 放贷款项；垫付款项；预支款项；预付款项
P H{ c, advance account 暂支帐目；预付款帐户
dnLo(<{<U advance compensation 预付补偿金
sF,
uIr/ advance from shareholder 股东垫款
V4qZc0<,H
advance pending reimbursement 预支以待日后付还
Ld'EA BM advanced economy 先进经济体系
xQ_:]\ EZ advancement 预付；预付财产
xBt4~q;#sE advances warrant 垫款令
]r ]+yM| advancing 贷出
7n$ AkzO0 adverse balance 逆差
" Tw0 a! adverse exchange 逆汇
sL;z" N@PK advertisement addressed to shareholders 在报章刊登的致股东通告
@ICejB < advice for collection 托收通知书
hu`L v advice of drawing 提款通知书；汇票通知书
o4U]lK$ advice of payment 付款通知
K7y!s :rg! Advisory Committee [Securities and Futures Commission]
FDZeIj9uF 谘询委员会〔证券及期货事务监察委员会〕
w@4t$bd7 Advisory Committee on Diversification 经济多元化谘询委员会
f45;fT> affidavit 誓章；遗产申报誓章
}FdcbNsP affidavit of no receipt 述明无收款的誓章
LZAj4|~,m affiliate 联号；联营公司；附属公司
W U4vb affiliated company 附属公司；联号；联营公司
uD* s^ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
S5[RSAbf*t affordability 负担能力
576-X _a, African Development Bank [AfDB] 非洲开发银行
'>lPq tdZ after-acquired property 事后取得的财产
=g>7|?6>= after-hours dealing 市后交易
_F$t#.o after-tax profit 税后盈利；税后利润；税后溢利
r
:Ma AT< agency agreement 代理协议
`] dx% agency expenses 代理机构的开支
\5pAG
mgD agency fee 代理费
r1H[ '{$ Agency Law 《代理法》
V;+$/>J`vB agent 代理人；承销人
QT&Ws+@
s{ agent of company 公司代理人
. )pRB7O3 agent's fee 代理人费；经纪费
^1&
LHrT aggregate 总计；总数；总体数字
r+. 4|u aggregate amount 总款额；总额
= &g}Y aggregate assets and liabilities 总体资产与负债
JX,#W!d aggregate at constant price 按固定价格计算的总体数字
YM/3VD aggregate demand 总需求
5 Yibv6:3a aggregate gross position 总持仓量
rZCAj aggregate limit 总限额
[q{T xe aggregate of salaries tax 合计薪俸税
dcTM02kEh aggregate performance 总体表现；总体业绩
#=~1hk aggregate supply 总体供应
oX~$'/2v aggregate surplus 总盈余
D$!p+Q aggregate total 整体总额
^9f`3~!#bc aggregate value 总值；合计价值
V +<AG*[ aggregated basis 合计基准
Tq_X8X#p aggregated net chargeable income 合计应课税入息实额
bFx J| aggregation 合并计算；合计；总和
jO
N}&/ aggregation of incomes of husband and wife 夫妇入息合并计算
Vwg|? sG_ aggregation of property 财产的总和
yN f=Kl agio 差价；贴水
yl +)I 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》
6@*;Wk~ Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
U;dt-3?=.h 《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》
c5+lm}R ? Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
YhK/pt43C 《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》
v?=VZ~`O( Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
GYmB xX87 《香港政府和大韩民国政府关于相互促进和保护投资协定》
bc}OmPE agreement for a settlement 授产协议
pXEVI6 } agreement for assignment 转让协议
~vZzKRVS agreement for sale 售卖协议；买卖协议
s31_3?Vdf, agreement for sale and purchase 买卖协议
uB"m ! dL agreement for the payment of interest 支付利息协议
dnc!=Z89 agreement for the repayment of money 还款协议
{h+E&u[zL agreement of reinsurance 再保险协议
T.N7` Agricultural Bank of China 中国农业银行
\@"
.
GM% air passenger departure tax 飞机乘客离境税
/1
%0A Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
YH tI% airport tax 机场税
`%I{l alcohol duty 酒精税
rX
d2[pp alienation 让与；让渡；转让
6]49kHgMhe alimony 生活费；赡养费
fB}5,22 All Ordinaries Index [AOI] 所有普通股指数
69[k
?')LM all risks 全险；综合险
8=A KOOU7> All Sales Record for Stock Market 《股票市场成交报告》
z `7C)p: Allied Capital Resources Limited 新联财务有限公司
!h(0b*FUJ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
)F 2tV ]k\ allocation letter 拨款信件
+-137!x\q allocation of fund 分配款项；预留款项
B y8Tw;aL allocation of profit 利润分配；溢利分配
9@+X?Nhv5 allocation warrant 拨款令
u <2sb;a allotment 分配；配股
p{PYUW"?^ allotment notice 股份配售通知；配股通知
@(?d0xCg allotment of shares 股份分配
nQVBHL> allowable 可获宽免；免税的
," R_ve allowable business loss 可扣除的营业亏损
. M $D allowable expenses 可扣税的支出
f#MN-1[67 allowance 免税额；津贴；备抵；准备金
H<?yG-> allowance for debts 债项的免税额
SkUP9 allowance for depreciation by wear and tear 耗损折旧免税额
IvSrJe[; allowance for funeral expenses 殡殓费的免税额
,gD i)] allowance for inflation 为通货膨胀而预留的款项；通胀准备金
+:Zi(SuS] allowance for repairs and outgoings 修葺及支出方面的免税额
^: j:;\; allowance to debtor 给债务人的津贴
tTa mFL6 alteration of capital 资本更改
WR1 ,J0UU6 alternate trustee 候补受托人
h :90K amalgamation 合并
>GRuS\B ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
[!
BH3J! ambit of charges 征税范围；收费范围
i*>yUav" amended valuation 经修订的估值
U\6DEnII?! American Commodities Exchange 美国商品交易所
J z b".A American Express Bank Limited 美国运通银行
o`0H(\en American Stock Exchange 美国证券交易所
yh<aFYdk amortization 摊销
@ U|u _S@ amount due from banks 存放银行同业的款项
.[A S amount due from banks abroad 存放海外银行同业的款项
Rw% KEUDm amount due from holding companies 控股公司欠款
r2w7lf66! amount due from local banks 存放本港银行同业的款项
"TI?
qoz amount due to banks 银行同业的存款
$
7!GA9Bn amount due to banks abroad 海外银行同业的存款
gQwmY e amount due to holding companies 控股公司存款
cxdM!L; ` amount due to local banks 本港银行同业的存款
v_ h{_b 8 amount due to outport banks 外埠银行同业的存款
58,mu#yq6 amount for note issue 发行纸币的款额
`!N?#N:b) amount of bond 担保契据的款额
eNb =` amount of consideration 代价款额
(ShJ! amount of contribution 供款数额
^` THV amount of indebtedness 负债款额
g=Jfp$*[ amount of principal of the loan 贷款本金额
V- 0Y~T amount of rates chargeable 应征差饷数额
P])O\<)J amount of share capital 股本额
l"CONzm!
amount of sums assured 承保款额
"H8N,eb2 amount of variation 变动幅度
`PfC:L amount of vote 拨款数额
ML-g"wv amount payable 应付款额
hrK^oa_[W amount receivable 应收款额
`N+ P , Amsterdam Stock Exchange 阿姆斯特丹证券交易所
v3Kqs:"\ analysis 分析
!WXSrI CX[ ancillary risk 附属风险
fmh]Y/UC annual account 周年帐目；周年帐目报表；年度决算；年结
=9-c*bL annual accounting date 年结日期
R}FN6cH annual allowance 每年免税额；年积金；年度津贴；年津
l]gf T& annual balance 年度余额
X@rAe37h+ annual disposable income 每年可动用收入
:O2N'vl47A annual estimates 周年预算
FU zY &@Y annual fee 年费
%BJ V$tO annual general meeting 周年大会
wuCO Dz@~ annual growth rate 年增率；每年增长率
u}$3.]-.?T annual long-term supplement 长期个案每年补助金
Zj%l ( OVq annual pensionable emolument 可供计算退休金的年薪
!>TH#sU$ annual report 年报
5\l OZYHX Annual Report on the Consumer Price Index 《消费物价指数年报》
a~=$9+?w annual return 周年报表；周年申报表；每年报税表格
(=,p"3^ Annual Return Rules 《周年报表规则》
EA8K*>'pv annual review of consumer prices 每年消费物价回顾
8wMu^3r annual roll-forward basis 逐年延展方式
_gxI=EYi annual salary 年薪
q3<Pb,Z annual statement 年度报表；年度决算表
Yjx*hv&? 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
$n.oY5=\ annuitant 年金受益人
C vS}U% annuity 年金
x 8|sdZFxo annuity contract 年金合约
$# klgiL annuity on human life 人寿年金
\4zb9CxOZ antecedent debt 先前的债项
k` cz$ > ante-dated cheque 倒填日期支票
4Hc+F( anticipated expenditure 预期开支
U= QfIn B anticipated net profit 预期纯利
F l@ % ? anticipated revenue 预期收入
. Lbu [ anti-inflation measure 反通货膨胀措施
e:#c\Ay+ anti-inflationary stance 反通货膨胀立场
XpFW(v apparent deficit 表面赤字
c_oI?D9 apparent financial solvency 表面偿债能力
Uwd^%x* apparent partner 表面合伙人
;a]Lxx;- application for personal assessment 个人入息课税申请书
auzrM4<tz application of fund 资金应用
f{]eb1 application to release as liquidator and to destruct the books of accounts and documents
*T a cV p 申请免除清盘人职务及毁灭帐簿与文件
H[K(Tt4<& appointed actuary 委任精算师
Ib$* w)4 : appointed auditor 委任核数师；委任审计师
{|{}]B appointed trustee 委任的受托人
% FN3/iM appointer 委任人
8A|{jH74 apportioned pro rata 按比例分摊
bC[TLsh7{2 apportionment 分配；分摊
Cpyv@+; D Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
<4caG2~q apportionment formula 分摊方程式
[P'crV,m apportionment of estate duty 遗产税的分摊
je9eJUKE appraisal 估价；评估
Y5J}*`[Mr appreciable growth 可观增长
:#M(,S"Qq appreciable impact 显着影响
G$ l>B y appreciable increase 可观增长
O*af`J{ appreciation 增值；升值
| 51z&dG appreciation against other currencies 相对其他货币升值
S9sFC!s1g appreciation of the exchange value of Hong Kong dollar 港元汇值上升
jni }o m appreciation tax 增值税
_8Si8+j appropriation 拨款；拨用；拨付
E6);\SJG} appropriation account 拨款帐目
GHQa{@m2V Appropriation Bill 拨款法案
AJRfl% 3 appropriation-in-aid system 补助拨款办法
LK8K =AA3P approved assets 核准资产
;SBM7fwRk approved basket stock 认可一篮子证券
U=<E,tM approved budget 核准预算
tS2 P|fl approved charitable donation 认可慈善捐款
S.o@95M
approved charitable institution 认可慈善机构
_
?f~UvK approved currency 核准货币；认可货币
`pp"htm approved estimates 核准预算
"FC;k
>m approved estimates of expenditure 核准开支预算
H'uRgBjWJ approved overseas insurer 核准海外保险人
1>W|vOv"Z? approved overseas trust company 核准海外信托公司
e![|-m% approved pooled investment fund 核准汇集投资基金
D7%`hU approved provident fund scheme 认可公积金计划
/*Z ,i&eC approved provision 核准拨款
EP#3+B sH approved redeemable share 核准可赎回股份
+
M2|-C approved regional stock 认可地区性证券
]Mv.Rul?~ approved retirement scheme 认可退休金计划
UzVnC: approved subordinated loan 核准附属贷款
[guJd"; arbitrage 套戥；套汇；套利
w{[OtGIi3 arbitrageur 套戥者；套汇者
umXa arbitrary amount 临时款项
H*_:IfI! arrangement 措施；安排；协定
&Y"u*)bm arrears 欠款
Bb];qYuCO arrears of pay 欠付薪酬
&?(r# T arrears of revenue 逾期未收税款；逾期未收的帐项
7O {c>@\
articles of association 组织章程；组织细则；组织章程细则
E fY|S3Av Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
uX@RdkC ascertainment of profit 确定利润
#RK?3?wcr "Asia Clear" “亚洲结算系统”
C=}YKsi|R| Asia Commercial Bank Ltd. 亚洲商业银行有限公司
%n`wU-?lK Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
+Io^U Asian Development Fund [ADF] 亚洲发展基金
* a xOen Asian dollar bond 亚洲美元债券
'+B cPB?E Asian dollar market 亚洲美元市场
XGZ1a/x;s Asian dollar rate 亚洲美元利率
;4o f7d Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
z.{T`Pn Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
nG&= $7x^ asked price 沽盘；喊价；索价；卖方报价
d^X;XVAvP assessable income 应评税入息
6sb,*uSn% assessable loss 应评税亏损
~;W]0d4,\ assessable profit 应评税利润
RKaCX: assessable value 应评税值
?4wS/ _C/ assessed profit 估定利润
ny17(Y = assessed value 经评估价值
W[A;VOj0$ assessment 评税；评定；估价；评税单
uW!',"0ER assessment number 评税编号；估价编号
xq v4gN6 assessment of additional tax 补加税评税
> Zo_- , assessment of performance 业绩评估；实绩评价
V%?oI]"
l Assessor 评税主任
)BudV zg asset price bubbles 资产价格泡沫
} pE<P;\]k asset-backed securities 具资产保证的证券
g@YJ#S (} assets accretion 资产增值
%"V Y) assets and liabilities 资产与负债
dK,j| assets betterment statement 资产递增表；资产改进表
|xyN#wi assets lending 实物放款；有抵押贷款
& ; 5QB assets of the company passing on the death 死者去世时转移的公司资产
E$m3Gg)s>N assets pledged as security for liabilities 用作负债抵押的资产
"ZF:}y assets portfolio 资产投资组合
tsR\c O~/ assets price 资产价格
W!4(EdT*Cq assets quality 资产质素
-:t<%]RfY assets realization 资产变现
O=8:K' assets refinancing arrangement 资产再集资安排
=@;uDu:Q assets securitization 资产证券化
s QfP8}U assets situated outside Hong Kong 在香港以外地方的资产
k$?zh$ assets stripping 削减资产；拆卖资产
D
C x3_ assets value 资产值
~]B xM9 assignee 承让人
*@|d7aiO assignment 转让；转让书；转让契
3{ i'8 assignment of interest 权益转让
g76l@QYIU assignment of letters patent and trade mark 专利证书及商标转让
+CtsD9PA assignment of property 物业转让；物业转让书
SU9qF73Y assignment right 转让权
H2` aw3 assignor 转让人
Ss+e*e5Ht associate 有联系的人；有关连人士；相联者；合伙人；联系人
fgYdKv8 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
4ihv|%@ associate member 附属会员
7k }[x|u associated body corporate 相联法人团体
vBAds associated company 相联公司；联属公司
9cud CF associated corporation 相联法团
),y{.n:wm Association of Chartered Certified Accountants [ACCA] [United Kingdom]
T :IKyb 公认会计师公会〔英国〕
d-nqV5 Association of Futures Exchange Brokers 香港期货经纪协会
>u#c\s Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
!7t, (Id8 association of underwriters 承保人组织
j4Ppn assumption of control 接管
JnE\E(ez assurance 担保；保险；转易；转易书
zk= 3L} C assurance of interest 权益的转易
\Tq Km
at 19XX price 按一九ＸＸ年价格计算
e8O[xM at a discount 按赔价计算；按贴水价格计算；打折扣
V E1 B"s</ at a premium 按溢价计算；按升水价格计算
' p,QI> at call 通知付款；按通知
=o]V!MW at constant market price 按固定市价计算
{` Bgxejf at constant price 按固定价格计算
\hv1" WaJ at cost 按成本计算
F M:ax{ at current market price 按当时市价计算；按现时市价计算
Jb mi[` O at current price 按当时价格计算；按现时价格计算
(q@DBb4 at factor cost 按要素成本计算；按生产要素成本计算
_Kw<4 $0<p at money-of-the-day price 按付款当日价格计算
i r-= @ @ at or better 按指定或较佳价位〔买卖指令〕
T"N DL[* at par 按面值计算；平价
ZE! dg^-L at sight 见票即付
_"Bh
3 7 at the close 按收市盘
_I&];WM\ at the opening 按开市盘
!D_Qat attestation 见证；见证条款
i^i^g5l! at-the-money option 平价期权
/3 (|P attorney 受权人；受托代表人
8h Kyp5(%l attornment 新拥有人承认书
K&\3j-8^ attributable profit 可归属利润
H{XD> q. attributable share value 可归属股份价值
<0P7NC:Ci Auckland Stock Exchange 奥克兰证券交易所
z_A:MoYf o auction 拍卖
@(~ m. p| auctioneer 拍卖商
I^CK q?V?: audit 审计；核数
nVO|*Bnf) Audit Commission 审计署
B 9Ha6kj Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
jkN-( v(T 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
JfrPK/Vn audit review 帐目审查
8,5H^Bi Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
]]I nD N audited account 审计帐目；经审计的帐目
U1.w%b, audited annual account 经审计的周年帐目
,{pC 1A@s audited balance sheet 经审计的资产负债表
MPn
6sf9M auditor 核数师；核数主任；审计师
ranlbxp2l auditor's certificate 核数师证明书；审计师证明书
"G(^v?x:P auditor's report 核数师报告；审计师报告
1]yjhw9g Aussie bond 澳元债券
B uv4&.Z} austerity budget 紧缩预算
b{Qg$ZJeR Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
.3tyNjsn \ Australia All Ordinaries Index 澳洲所有普通股票指数
_ 6"YWR Australian Dollar [AUD] 澳元
&ND8^lR=Y; Australian Options Market 澳大利亚期权市场
+1R
q o Australian Securities Commission 澳洲证券事务监察委员会
bsn.HT"5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-t5DcEAb$ Australian Stock Exchange 澳大利亚证券交易所
+RuPfw{z Austrian Schilling [ATS] 奥地利先令
J[?7`6\M authentication 认证；鉴证
t!u{sr{j= authority to purchase 委托购买证；委购书
G OzV# authorization 认可；核准；授权；授权书
_F"o0K!u authorization by direction 指示授权
#Is/j = authorization by instruction 指令授权
:We}l;.jQ authorization by warrant 令状授权
2". ^Ma^D! authorization of unit trust 单位信托的认可
(I ) e- 1 authorized agent 指定代理人
'/h~O@R w authorized capital 法定资本
nj@l5[ authorized clerk 出市员
DH5]Kzb/ authorized dealer 认可交易商
r 2Wx31j{ authorized financial institution 认可财务机构
p-6(>,+E[ authorized fund 认可基金
, IODV`L authorized fund house 获授权的基金公司；认可基金公司
RgPY,\_9+ authorized institution 认可机构
9 aE .jpN authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
w^.^XK4v. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
K?4/x4p@ authorized insurer 获授权保险人；获认可承保人
!.[N( %" authorized investment 特准投资项目
yXpU)|o authorized person 获授权人
mJ>@Dh3>G authorized representative 获授权代表
TC2gl[ authorized share capital 法定股本
oQkY@)3.w automated quotation system 自动报价系统
\w]c<gM K Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
_QhB0/C 自动交易系统〔香港期货交易所有限公司〕
kH)JBx. automatic adjustment mechanism 自动调整机制
l9 K 3E<g automatic adjustment system 自动调整系统
Ww
} qK|D Automatic Clearing House 自动票据交换所
N1O& fMz automatic exchange rates accumulation system 自动化汇率累集系统
NWGSUUa Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
9O%4x"*PO automatic teller machine [ATM] 自动柜员机
^w +jPT-n autopay 自动转帐
f[@M available assets 可用资产
<z>K{:+> available fiscal reserve 现存财政储备
sH^?v0^a available profit 可用利润
~)S Q{eK?& Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
"! yKX(aTX average 平均；平均数；海损
&zCqF=/9U average basic salary 平均基本薪金
"hRY+{m average consumer expenditure 平均消费开支；一般消费开支
{( DD~~)D average cost 平均成本
~dIb>[7wy average cost of land production 增辟土地平均成本
IZ m_/ average daily turnover 平均每日成交额
V/0?0VKG average daily wage rate 平均每日工资率
8 e'0AI_> average expenditure pattern 平均开支模式
!Q,A# N( average growth rate 平均增长率
;|2h&8yX(/ average net fixed assets 固定资产平均净值
ez2 gy" average of relatives 相对价格平均数
x 5u.D^ average price 平均价格
>`jsUe S average propensity to consume 平均消费倾向；一般消费倾向
%j].'
; average propensity to save 平均储蓄倾向；一般储蓄倾向
eQk ~YA] K average rate 平均率
I# Q
Tmg. average revenue 平均收入；平均收益
Nk-biD/J average stock 平均库存；平均存货
x M1>kb o| average yearly rent 平均年租
n'/w(o$& avoidance of double taxation 避免双重课税
7Q<uk[d0 avoidance of tax 避税
