A:
<-}6X A share Ａ股；甲类股份
20% xD e abatement of tax 减税；减扣免税额
YroKC+4"i ABN AMRO Bank N.V. 荷兰银行
"5Kx]y8 above-the-line expenditure 线上项目支出；经常预算支出
z%*ZmF ^K above-the-line receipt 线上项目收入；经常预算收入
)vuxy ABSA Asia Limited 南非联合亚洲有限公司
fKr Oz! b absolute change 绝对数值变更
[|k@Suv |z absolute expenditure 实际开支
T=b5th} absolute guideline figure 绝对准则数字
[(#ncR8B absolute interest 绝对权益
qr<5z. % absolute order of discharge 绝对破产解除令
|!57Z4X absolute profit margin 绝对利润幅度
$ZQP f absolute value 实值；绝对值
J]N-^ld\\ absolutely vested interest 绝对既得权益
4!/{CGP absorbed cost 已吸收成本；已分摊成本
@#8F5G# absorption 吸收；分摊；合并
3b#KrN' absorption rate 吸收率；摊配率；分摊率
8uT@$ ./
ACB Finance Limited 亚洲商业财务有限公司
g&BF#)7C acceptable form of reciprocity 合理的互惠条件
Fm [,u acceptable rate 适当利率；适当汇率
uER c\TZ acceptance agreement 承兑协议
m:p1O3[R acceptance for honour 参加承兑
S1&6P)X.Za acceptor 承兑人；接受人；受票人
!y4o^S u[ acceptor for honour 参加承兑人
}4 eS B accident insurance 意外保险
ajkRL|^ Accident Insurance Association of Hong Kong 香港意外保险公会
<k < accident insurance scheme 意外保险计划
v
C><N accident year basis 意外年度基准
lv$t p,+ accommodation 通融；贷款
G+\2Aj accommodation bill 通融票据；空头票据
s\>$ K%!H? accommodation party 汇票代发人
]<z>YyBA account balance 帐户余额；帐户结余
h\D
y(\ account book 帐簿
5OKbW! account collected in advance 预收款项
7U?x8%H* account current book 往来帐簿
Nz5gu.a6{L account of after-acquired property 事后取得的财产报告
IU Dp5MIuR account of defaulter 拖欠帐目
XL} oYL]}& account payable 应付帐款
+uv]dD *i account payee only [A/C payee only] 只可转帐；存入收款人帐户
70|Cn(p_ account receivable 应收帐款
o1I{^7/ account receivable report 应收帐款报表
BS+N account statement 结单；帐单；会计财务报表
E >SnH
account title 帐户名称；会计科目
3&3S*1b -H accountant's report 会计师报告
?N $ Accountant's Report Rules 会计师报告规则
ZHw)N &Qn accounting and auditing procedure 会计与审计程序；会计与核数程序
_Y}(v( (; Accounting Arrangements 《会计安排》
e[R364K accounting basis 会计基础
x\x>_1oP accounting by Official Receiver 破产管理署署长呈交的帐目
Zr oj-3-X~ Accounting Circular 《会计通告》
qjUQ2d accounting class 会计类别
+ s1mm c accounting date 记帐日期；会计结算日期
nJ'O(Wh,) accounting for money 款项核算
10}\7p8 Accounting Officer 会计主任
XQlK }AK accounting period 会计报告期；会计期
;wT l#\|w0 accounting policy 会计政策；会计方针
9{xP~ 0g accounting practice 会计惯例
|910xd`Z accounting principle 会计准则
%4+r & accounting record 会计记录
FS`{3d2K + accounting report 会计报告
{T m-X` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
ic?6 p Accounting Society of China 中国会计学会
lh8`.sWk4V accounting statement 会计报表
mm:\a-8j accounting system 会计制度；会计系统
vxZz9+ UbF accounting transaction 会计事项；帐务交易
2hmV 1g j accounting treatment 会计处理
>KM<P[BRd accounting year 会计年度
In^$+l%O[ accretion 增值；添加
N55;oj_K accrual 应计项目；应累算数目
O1rnF3 Be accrual basis 应计制；权责发生制
Wd&!##3$Q accrual basis accounting 应计制会计；权责发生制会计
XP6R$0yN accrue 应累算；应计
]}KmT "vA accrued benefit 应累算利益
l _+s$c accrued charges 应计费用
[y=k}W}z accrued cumulative preference share dividend 应累算的累积优先股股息
Yz.[CmdX accrued expenses 应累算费用
hD # Yz< accrued interest payable 应付利息；应计未付利息
r-&4<=C/N accrued interest receivable 应收利息；应计未收利息
H%Q@DW8~@ accrued right 累算权益
#N@sJyI N accruing profit 应累算的利润
*9?-JBT&F accumulated fiscal reserve 累积财政储备
~~:i+-[ accumulated profit 累积利润；滚存溢利
G~u94rw|: accumulated reserve 累积储备
jIAl7aoY accumulation of surplus income 累积收益盈余
ZqS'xN :k acquired assets 既得资产
7 P=1+2V acquisition 收购；购置；取得
2-]gHAw% acquisition cost 购置成本
ihf5`mk/$ acquisition expenses 购置费用
0=L :8&m acquisition of 100% interest 收购全部股权
l"b78n acquisition of control 取得控制权
IqcPml{\ acquisition of fixed assets 购置固定资产
. CrahV1G acquisition of shell “买壳”
:m^ eNS6: acquisition price 收购价
a|T P 2m act of God 天灾
A&F@+X6 @ acting partner 执事合伙人
3V LwMF? active market 买卖活跃的市场；交投畅旺的市场；旺市
I)Lg=n $ active partner 积极参与的合伙人
9[6xo! active trading 交投活跃
(Dq3e9fX actual circulation 实际流通
f=g/_R2$xN actual cost 实际成本
QZt/Rm>W0 actual expenditure 实际开支；实际支出
( lS&P"Xi actual income 实际入息；实际收入；实际收益
b\dBt#mB! actual market 现货市场
Qighvei actual price 现货价；实际价格
m0XK?;\V actual profit 实际利润
3DMfR
ofg actual quotation 实盘；实际价位；实际报价
VX2bC(E'% actual year basis 按实际年度计算
|giK]Z actuals 实货
C03ehjT< actuarial investigation 精算调查
@j5W4HU actuarial principle 精算原则
VU}UK$JN actuarial report 精算师报告
+Rxf~m(pV Actuarial Society of Hong Kong 香港精算学会
x_bS-B)%Y: actuarial valuation 精算师估值
5JIa?i>B actuary 精算师
pbR84g^p.S ad referendum agreement 暂定协议；有待覆核的协定
K=+w,H# `C ad valorem duty 从价税；按值征税
GkaIqBS ad valorem duty system 从价税制
2O`uzT$ ad valorem fee 从价费
@M:j~ ad valorem tariff 从价关税
{$oZR" MP additional allowance 额外免税额
(9fq UbG additional amount for unexpired risk 未过期风险的额外款额
u+z$+[lm!G additional assessable profit 补加应评税利润
+%$!sp? additional assessment 补加评税
9V[ |_ additional commitment 额外承担
P0k|33;7L additional commitment vote 额外承担拨款
uTBls8 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
.nKyB'uV additional dependent parent allowance 供养父母额外免税额
"4&HxD8_ih additional provision 额外拨款
}g5h"N\$o additional stamp duty 附加印花税
o24` 5Jdh additional tax 补加税罚款；补加税款
X.%Xi'H Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
y 3c]zDjV adjudged bankrupt 被裁定破产
.oN<c]iqE adjudicated bankrupt 裁定破产人
.kBi" p& adjudication fee 裁定费；评定印花税额手续费；评估契据费
W446;)?5 adjudication of bankruptcy 裁定破产；宣告破产
@,pO%,E6 adjudication of insolvency 裁定无力偿还债务
l4|bpR Cp adjusted actual 经调整的实数；调整后的实数
b ]1Su L adjusted current assets 经调整的流动资产；调整后的流动资产
_I3j 7f,V adjusted figure 经调整的数字；调整后的数额
dkLc"$( O adjusted liabilities 经调整的负债；调整后的负债
*N[.']#n adjusted loss 经调整的亏损；调整后的亏损
O&E1(M|*> 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
Y>wpla[kUq adjusted profit 经调整的利润；调整后的利润
o5i?|H J adjusted surplus 经调整的盈余额；调整后的盈余额
ShF
][v1L adjusted value 经调整的价值；调整后的价值
vA;ml$ adjustment 调整；修订；理算〔保险〕
ZRsD n adjustment centre 调剂中心
$9M>B<] adjustment lag 调整过程的时间差距；调整时差
8/ZJkI adjustment mechanism 调整机制
LN " bGe adjustment of loss 亏损调整
Bx j6/a7Xd adjustment process 调整过程；调整程序
573wK~9oMh adjustment range 调整幅度
aq0J }4U administered exchange rate 受管制汇率
)}]<o
|' Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
AL&}WbUC administration expenses 行政费用
c{V0]A9VF administration fee 手续费；行政费
+\\*Iy'xK administration in bankruptcy 破产管理
Apa)qRJd administration order 遗产管理令
()}O|JL:K administrator 管理人；遗产管理人
;) u}`4~L administrator of the estate 遗产管理人
UVxE~801Y admission of debt 债项承认书
mQ('X~l admission of proof 接纳债权证明
EYcvD^!1g advance 放贷款项；垫付款项；预支款项；预付款项
TB*g$ * advance account 暂支帐目；预付款帐户
1CFrV=d advance compensation 预付补偿金
toX4kmC advance from shareholder 股东垫款
4/~8zvz&3 advance pending reimbursement 预支以待日后付还
LV4 x9?& advanced economy 先进经济体系
E)NH6 ~ advancement 预付；预付财产
B`T|M$Ug advances warrant 垫款令
t A\N$ advancing 贷出
f /eT4y adverse balance 逆差
Gx y>aS3 adverse exchange 逆汇
t \Fc < advertisement addressed to shareholders 在报章刊登的致股东通告
nxA]EFS advice for collection 托收通知书
FOM~ Uj advice of drawing 提款通知书；汇票通知书
PF1!aAvVb advice of payment 付款通知
Kg~<h B6 Advisory Committee [Securities and Futures Commission]
rc F;Lp : 谘询委员会〔证券及期货事务监察委员会〕
WFjNS'WI_ Advisory Committee on Diversification 经济多元化谘询委员会
j K$4G.x affidavit 誓章；遗产申报誓章
HI,1~ J w+ affidavit of no receipt 述明无收款的誓章
|hiYV affiliate 联号；联营公司；附属公司
+}I[l,,xy affiliated company 附属公司；联号；联营公司
Yw\ } '7 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
43A6B affordability 负担能力
.hSacd African Development Bank [AfDB] 非洲开发银行
z%`Tf&UL after-acquired property 事后取得的财产
C!Y|k.`p after-hours dealing 市后交易
>Y1?` after-tax profit 税后盈利；税后利润；税后溢利
7h&$^ agency agreement 代理协议
Zo-E0[9 agency expenses 代理机构的开支
^ Gq2"rDM agency fee 代理费
jt S+y)2 Agency Law 《代理法》
gD@ &/j7 agent 代理人；承销人
+r2E5s agent of company 公司代理人
f8lB xK agent's fee 代理人费；经纪费
NQ'^ z aggregate 总计；总数；总体数字
B5 C]4 aggregate amount 总款额；总额
% 95:yyH 0 aggregate assets and liabilities 总体资产与负债
3wX{U8mrg aggregate at constant price 按固定价格计算的总体数字
=yz#L@\! aggregate demand 总需求
!jU<(eY aggregate gross position 总持仓量
(W5E\hjJ aggregate limit 总限额
5#80`/w^U aggregate of salaries tax 合计薪俸税
jMzHs* : aggregate performance 总体表现；总体业绩
gK-: t aggregate supply 总体供应
/21d%T:} aggregate surplus 总盈余
5l=B,%s aggregate total 整体总额
pyT+ba# aggregate value 总值；合计价值
"SNsO f aggregated basis 合计基准
t TA6 p aggregated net chargeable income 合计应课税入息实额
XG<^j}H{} aggregation 合并计算；合计；总和
HdJLD+k / aggregation of incomes of husband and wife 夫妇入息合并计算
-,TBUWg aggregation of property 财产的总和
wTf0O@``6H agio 差价；贴水
UacN'Rat 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》
E : D1ZV Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
3+E J % 《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》
v@XQ)95]F Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
bL)g+<:F 《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》
_ZzN}!Mye Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
Q= + Frsk 《香港政府和大韩民国政府关于相互促进和保护投资协定》
.sbU-_ij@U agreement for a settlement 授产协议
= <O{t#] agreement for assignment 转让协议
+y6|Nq agreement for sale 售卖协议；买卖协议
tmRD$O%: agreement for sale and purchase 买卖协议
ojs&W]r0Z agreement for the payment of interest 支付利息协议
i\3BA"ZX agreement for the repayment of money 还款协议
/q uf'CV} agreement of reinsurance 再保险协议
W ;P1T"*A Agricultural Bank of China 中国农业银行
' uo `-Y air passenger departure tax 飞机乘客离境税
u5H# (&Om Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
p? iJ'K airport tax 机场税
j72cSRv alcohol duty 酒精税
N5}vy$t_P alienation 让与；让渡；转让
1.p?P]
. alimony 生活费；赡养费
9(ZzwkD'> All Ordinaries Index [AOI] 所有普通股指数
htX'bA all risks 全险；综合险
CBnD)1b\ All Sales Record for Stock Market 《股票市场成交报告》
S 82NU2L Allied Capital Resources Limited 新联财务有限公司
hX`WVVoF all-items index [Consumer Price Index] 总指数〔消费物价指数〕
MeQ(,irr^ allocation letter 拨款信件
,RCjfX a allocation of fund 分配款项；预留款项
`DG6ollp{ allocation of profit 利润分配；溢利分配
@tE VgyN allocation warrant 拨款令
s mIZ:L % allotment 分配；配股
"sAR< 5b allotment notice 股份配售通知；配股通知
thip fS allotment of shares 股份分配
Co[[6pt~ allowable 可获宽免；免税的
#xW%RF allowable business loss 可扣除的营业亏损
3 [SN [faS allowable expenses 可扣税的支出
~-']Q0Z allowance 免税额；津贴；备抵；准备金
c`doR(oZ allowance for debts 债项的免税额
Jgtv i a allowance for depreciation by wear and tear 耗损折旧免税额
2mu~hJ allowance for funeral expenses 殡殓费的免税额
f#eTi&w allowance for inflation 为通货膨胀而预留的款项；通胀准备金
AA>5 h <NM allowance for repairs and outgoings 修葺及支出方面的免税额
Wn0r[h5t allowance to debtor 给债务人的津贴
<Ks?g=K- alteration of capital 资本更改
eb9qg.9Z alternate trustee 候补受托人
n 8AND0a1C amalgamation 合并
u%XFFt5 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
@] 3(l ambit of charges 征税范围；收费范围
nXi6Q+YI amended valuation 经修订的估值
}K<;ygcWE@ American Commodities Exchange 美国商品交易所
?=r!b{9 American Express Bank Limited 美国运通银行
{D."A$AAa American Stock Exchange 美国证券交易所
nz+o8L, amortization 摊销
'3+S5p8 amount due from banks 存放银行同业的款项
R#Bt !RNZ amount due from banks abroad 存放海外银行同业的款项
D.*JG7;=Z amount due from holding companies 控股公司欠款
P%ZWm=lg amount due from local banks 存放本港银行同业的款项
GdG%= + amount due to banks 银行同业的存款
|i|YlWQS amount due to banks abroad 海外银行同业的存款
EF "ar amount due to holding companies 控股公司存款
T?AGQcG amount due to local banks 本港银行同业的存款
Y1 `. amount due to outport banks 外埠银行同业的存款
s$H5W`3 amount for note issue 发行纸币的款额
;lYO)Z`3\ amount of bond 担保契据的款额
-)y"EJ(N amount of consideration 代价款额
hp,T(D| amount of contribution 供款数额
/ jj!DO# amount of indebtedness 负债款额
oC4rL\d{ amount of principal of the loan 贷款本金额
Q96g7[ amount of rates chargeable 应征差饷数额
9sYX(Fl amount of share capital 股本额
)B}]0`z:P amount of sums assured 承保款额
1+y&n? amount of variation 变动幅度
\F1n Ej amount of vote 拨款数额
cgz'6q'T amount payable 应付款额
}PED# Uv amount receivable 应收款额
^<y$+HcH Amsterdam Stock Exchange 阿姆斯特丹证券交易所
k;LENB2iv analysis 分析
+ s[ (CI.b ancillary risk 附属风险
/)oxuk&}c annual account 周年帐目；周年帐目报表；年度决算；年结
DU 8)c$ annual accounting date 年结日期
K9w24Oka annual allowance 每年免税额；年积金；年度津贴；年津
?7G[`@^Y
annual balance 年度余额
p%3' ;7W\ annual disposable income 每年可动用收入
#(
k T annual estimates 周年预算
fcw \`. annual fee 年费
A=XM(2{aN annual general meeting 周年大会
H.>KYiv+ annual growth rate 年增率；每年增长率
kQ'G+Kw~F annual long-term supplement 长期个案每年补助金
Ym F`7W annual pensionable emolument 可供计算退休金的年薪
vm4]KEyrX annual report 年报
TzK?bbgr! Annual Report on the Consumer Price Index 《消费物价指数年报》
HH+rib'u annual return 周年报表；周年申报表；每年报税表格
>`oO(d}n[0 Annual Return Rules 《周年报表规则》
w~Y#[GW annual review of consumer prices 每年消费物价回顾
^' [ | annual roll-forward basis 逐年延展方式
8i:b~y0 annual salary 年薪
6PPvf D^ annual statement 年度报表；年度决算表
<n6/np! 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
U{a h A annuitant 年金受益人
ZT^PL3j+ annuity 年金
OmoY] 8N} annuity contract 年金合约
Q'A->I<;_s annuity on human life 人寿年金
(1Kh9w:^" antecedent debt 先前的债项
M2oKLRt) L ante-dated cheque 倒填日期支票
V). M\ anticipated expenditure 预期开支
.pdgRjlSn anticipated net profit 预期纯利
Nm; ka&' anticipated revenue 预期收入
Q2fa]*Z5 anti-inflation measure 反通货膨胀措施
{?m ',sG;& anti-inflationary stance 反通货膨胀立场
5@v!wms apparent deficit 表面赤字
<?Lj!JGX apparent financial solvency 表面偿债能力
}'@*Ol j apparent partner 表面合伙人
~?L. n:wu application for personal assessment 个人入息课税申请书
el[6 E0!@ application of fund 资金应用
w\@Anwj#L application to release as liquidator and to destruct the books of accounts and documents
nZ%< 2 申请免除清盘人职务及毁灭帐簿与文件
$}\. )^[} appointed actuary 委任精算师
l|uN-{ w appointed auditor 委任核数师；委任审计师
k XOlZ C appointed trustee 委任的受托人
SQz >e appointer 委任人
Wo2M }]0 apportioned pro rata 按比例分摊
q-!m|<Z apportionment 分配；分摊
dv Xu?F55 Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
#MBYa&Tw7 apportionment formula 分摊方程式
#[i({1`^L apportionment of estate duty 遗产税的分摊
xknP
`T appraisal 估价；评估
=E,*8O] appreciable growth 可观增长
,> ~9 2 appreciable impact 显着影响
a{-}8f 6 appreciable increase 可观增长
|bBYJ appreciation 增值；升值
ZAiQofQ:2 appreciation against other currencies 相对其他货币升值
]0O pd9 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
& j>`H: appreciation tax 增值税
P"xP%zqo appropriation 拨款；拨用；拨付
O^IpfS\/ appropriation account 拨款帐目
R_H di~ k Appropriation Bill 拨款法案
)? _c7
R appropriation-in-aid system 补助拨款办法
W}Z|v
M$ approved assets 核准资产
s+(8KYTs` approved basket stock 认可一篮子证券
VTV-$Du[} approved budget 核准预算
H ~$a6T"& approved charitable donation 认可慈善捐款
X GO_n{ x approved charitable institution 认可慈善机构
>yL8C: J9 approved currency 核准货币；认可货币
cy}2~w&s4 approved estimates 核准预算
N:d" {k approved estimates of expenditure 核准开支预算
Q}m)Q('Rk approved overseas insurer 核准海外保险人
K}wUM^ approved overseas trust company 核准海外信托公司
qvab >U` approved pooled investment fund 核准汇集投资基金
\
(X~Z approved provident fund scheme 认可公积金计划
Tlf G"HzZ% approved provision 核准拨款
R_ Z
H+@O approved redeemable share 核准可赎回股份
H>W A?4 approved regional stock 认可地区性证券
r<~1:/F|
approved retirement scheme 认可退休金计划
l$zM|Z1wR` approved subordinated loan 核准附属贷款
PVU( R J arbitrage 套戥；套汇；套利
{j^}"8G B arbitrageur 套戥者；套汇者
D&]SPhX arbitrary amount 临时款项
hZyz5aZ)K arrangement 措施；安排；协定
9cj:'KG)! arrears 欠款
Y=Bk;%yT= arrears of pay 欠付薪酬
~s88JLw%&u arrears of revenue 逾期未收税款；逾期未收的帐项
H(""So7L articles of association 组织章程；组织细则；组织章程细则
.=K@M"5& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
G8<,\mg+ ascertainment of profit 确定利润
/r]IY. "Asia Clear" “亚洲结算系统”
W Aob"`8] Asia Commercial Bank Ltd. 亚洲商业银行有限公司
Ao=.=0os Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
^(a %B Asian Development Fund [ADF] 亚洲发展基金
0P!6
.-XU Asian dollar bond 亚洲美元债券
QRa>W/N Asian dollar market 亚洲美元市场
!qy/'v4 Asian dollar rate 亚洲美元利率
ya|7h z { Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
e&wW lB![ Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
v_oNM 5w asked price 沽盘；喊价；索价；卖方报价
#O k*O r assessable income 应评税入息
*xt3mv/< z assessable loss 应评税亏损
DMf:u`< assessable profit 应评税利润
:GO}G`jY assessable value 应评税值
^OYar( assessed profit 估定利润
\f%jN1z assessed value 经评估价值
~I!7]i]"*? assessment 评税；评定；估价；评税单
nKV1F0- assessment number 评税编号；估价编号
v u 1F assessment of additional tax 补加税评税
U*,5t81 assessment of performance 业绩评估；实绩评价
$ %sOL(
r Assessor 评税主任
U?H!:?,C asset price bubbles 资产价格泡沫
_ea!psA0 asset-backed securities 具资产保证的证券
+Pn+&o ;D assets accretion 资产增值
UB=I> assets and liabilities 资产与负债
EAx@a% assets betterment statement 资产递增表；资产改进表
rbs:qLa% assets lending 实物放款；有抵押贷款
,qt9S0 QS assets of the company passing on the death 死者去世时转移的公司资产
Cg-khRgL S assets pledged as security for liabilities 用作负债抵押的资产
fr iNo^v& assets portfolio 资产投资组合
!7Ta Vx}`( assets price 资产价格
~u-mEdu3C assets quality 资产质素
R`A @F2 assets realization 资产变现
YB~}!F [( assets refinancing arrangement 资产再集资安排
rHh<_5-/> assets securitization 资产证券化
llI`"a assets situated outside Hong Kong 在香港以外地方的资产
`2U zJ~ assets stripping 削减资产；拆卖资产
@R>J\ > assets value 资产值
a B%DIH, assignee 承让人
rT5dv3^MW! assignment 转让；转让书；转让契
>* dqFZF assignment of interest 权益转让
vB KBMnSd assignment of letters patent and trade mark 专利证书及商标转让
ZOfyy E assignment of property 物业转让；物业转让书
nIKh<ws4z assignment right 转让权
^P\(IDJCo assignor 转让人
?r#e associate 有联系的人；有关连人士；相联者；合伙人；联系人
:S ziQQ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
T/u j5pMG associate member 附属会员
Wu9@Ecb associated body corporate 相联法人团体
yp_:] R E associated company 相联公司；联属公司
(B]rINY| associated corporation 相联法团
GuNzrKDr Association of Chartered Certified Accountants [ACCA] [United Kingdom]
vt@.fT#e 公认会计师公会〔英国〕
yw$er? Association of Futures Exchange Brokers 香港期货经纪协会
}M * Oo Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
&+d>xy\^/ association of underwriters 承保人组织
ojUBa/ assumption of control 接管
j: \MrYt0H assurance 担保；保险；转易；转易书
i\2~yXw\ assurance of interest 权益的转易
Z6A*9m at 19XX price 按一九ＸＸ年价格计算
]xfu @ '' at a discount 按赔价计算；按贴水价格计算；打折扣
Tf<1Z{9 at a premium 按溢价计算；按升水价格计算
@9-z8P yF at call 通知付款；按通知
!A , ] at constant market price 按固定市价计算
+A3@{ 2 at constant price 按固定价格计算
CsJw;]dYI at cost 按成本计算
zT*EpIa+LS at current market price 按当时市价计算；按现时市价计算
W{Ine>
a' at current price 按当时价格计算；按现时价格计算
DHd9yP9- at factor cost 按要素成本计算；按生产要素成本计算
C /\ )-^ at money-of-the-day price 按付款当日价格计算
iE!\) 7y at or better 按指定或较佳价位〔买卖指令〕
-: dUD1 at par 按面值计算；平价
^ [uA^ at sight 见票即付
bB n4m: at the close 按收市盘
VE6
V^6SL at the opening 按开市盘
f3[ gA Y attestation 见证；见证条款
d.3-@^P at-the-money option 平价期权
X@2[!%nm attorney 受权人；受托代表人
I_oJx attornment 新拥有人承认书
Cpz'6F^oP attributable profit 可归属利润
D({% FQ" attributable share value 可归属股份价值
}v"X.fa^ Auckland Stock Exchange 奥克兰证券交易所
OV_Y`u7 YR auction 拍卖
nK)U.SZ auctioneer 拍卖商
`rN,*kcP audit 审计；核数
I>B-[QEC Audit Commission 审计署
4U*J{' 'L Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Om,+59ua* 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〕
!MOVv\@O audit review 帐目审查
hjtk q .@ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
uK2MC?LP audited account 审计帐目；经审计的帐目
b*\K I audited annual account 经审计的周年帐目
! av
B &Z audited balance sheet 经审计的资产负债表
?k
CK$P auditor 核数师；核数主任；审计师
D .oX>L#: auditor's certificate 核数师证明书；审计师证明书
$h"tg9L^) auditor's report 核数师报告；审计师报告
?~Fk_#jz,@ Aussie bond 澳元债券
6-c3v austerity budget 紧缩预算
:GBWQXb G Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
3&^4%S{/ Australia All Ordinaries Index 澳洲所有普通股票指数
, `ST Va- Australian Dollar [AUD] 澳元
*BF5B\[r? Australian Options Market 澳大利亚期权市场
AK]{^Hvz Australian Securities Commission 澳洲证券事务监察委员会
)
w tVFG Australian Society of Certified Practising Accountants 澳洲执业会计师公会
> 7[.
{Y Australian Stock Exchange 澳大利亚证券交易所
; Kob]b Austrian Schilling [ATS] 奥地利先令
01u MbtM authentication 认证；鉴证
}1VxMx @ authority to purchase 委托购买证；委购书
] d=SkOq authorization 认可；核准；授权；授权书
L<'3O),} authorization by direction 指示授权
k7z;^: authorization by instruction 指令授权
*NHB wXg+ authorization by warrant 令状授权
;P3s DN authorization of unit trust 单位信托的认可
jCa%(2~iQ7 authorized agent 指定代理人
rXPq'k'h#- authorized capital 法定资本
w7 @fiH{ authorized clerk 出市员
X`JWYb4 authorized dealer 认可交易商
Ue^2H[zs- authorized financial institution 认可财务机构
~za=yZo7( authorized fund 认可基金
?mU
3foa authorized fund house 获授权的基金公司；认可基金公司
]r8t^bqe authorized institution 认可机构
pC2 Z N authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
[DpGL/Y. authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
e[.c^Hw authorized insurer 获授权保险人；获认可承保人
jT}3Zn authorized investment 特准投资项目
Vf9PHHH| authorized person 获授权人
,\laqH\ 1% authorized representative 获授权代表
\x P$m| Y3 authorized share capital 法定股本
SR7$m<0t* automated quotation system 自动报价系统
mrX 2w Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
Cgq/#2BM 自动交易系统〔香港期货交易所有限公司〕
C8 9c2 automatic adjustment mechanism 自动调整机制
1BO$xq automatic adjustment system 自动调整系统
?^t"t Y Automatic Clearing House 自动票据交换所
t{Ck"4Cg automatic exchange rates accumulation system 自动化汇率累集系统
2#:/C: Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
(C>FM 8$J automatic teller machine [ATM] 自动柜员机
4=!SG4~o autopay 自动转帐
yr?*{; available assets 可用资产
a+sHW<QeS available fiscal reserve 现存财政储备
AV{3f` available profit 可用利润
" uf*?m3 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
D!< [ \ G average 平均；平均数；海损
[!H2i
p- average basic salary 平均基本薪金
o!!";q%DX average consumer expenditure 平均消费开支；一般消费开支
*5?a% p average cost 平均成本
RZ 4xR average cost of land production 增辟土地平均成本
{G$I|<MD2T average daily turnover 平均每日成交额
zO8` xrN! average daily wage rate 平均每日工资率
K(@QKRZ7[ average expenditure pattern 平均开支模式
g S xK9P average growth rate 平均增长率
1 henQiIO average net fixed assets 固定资产平均净值
z ea=vx>` average of relatives 相对价格平均数
QFt7L average price 平均价格
#2l6'gWE0 average propensity to consume 平均消费倾向；一般消费倾向
Fb#.Gg9b> average propensity to save 平均储蓄倾向；一般储蓄倾向
*W
aL}i(P1 average rate 平均率
GO0Spf_Gh average revenue 平均收入；平均收益
AT Dm$ * average stock 平均库存；平均存货
U'(}emh} average yearly rent 平均年租
/)fx(u# avoidance of double taxation 避免双重课税
Rj6:.KEJ avoidance of tax 避税
