A:
i4Jc.8^9$ A share Ａ股；甲类股份
QJNFA}*> abatement of tax 减税；减扣免税额
0x7'^Z>-oe ABN AMRO Bank N.V. 荷兰银行
$kgV a ^ above-the-line expenditure 线上项目支出；经常预算支出
e!`i3KYn" above-the-line receipt 线上项目收入；经常预算收入
!k%# R4*> ABSA Asia Limited 南非联合亚洲有限公司
q4q6c")zp absolute change 绝对数值变更
t)
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@x1-!
~z# absolute guideline figure 绝对准则数字
PH"%kCI: absolute interest 绝对权益
$(
)>g>% absolute order of discharge 绝对破产解除令
Bx!-" e absolute profit margin 绝对利润幅度
=43auFY-P absolute value 实值；绝对值
@o^Ww absolutely vested interest 绝对既得权益
; jP Xs absorbed cost 已吸收成本；已分摊成本
e )ZUO_Q$ absorption 吸收；分摊；合并
A Gno6g absorption rate 吸收率；摊配率；分摊率
BVm0{*-[| ACB Finance Limited 亚洲商业财务有限公司
DlT{` acceptable form of reciprocity 合理的互惠条件
Mtv?:q acceptable rate 适当利率；适当汇率
BY*Q_ Et acceptance agreement 承兑协议
|%wX*z af acceptance for honour 参加承兑
%\DX #. acceptor 承兑人；接受人；受票人
GfG|&VNlz acceptor for honour 参加承兑人
'S~5"6r accident insurance 意外保险
~
1 pr~ Accident Insurance Association of Hong Kong 香港意外保险公会
(t.Nk[ accident insurance scheme 意外保险计划
x"(KBEK~ accident year basis 意外年度基准
edV\-H5< accommodation 通融；贷款
+V+a4lU14 accommodation bill 通融票据；空头票据
/=h` L , accommodation party 汇票代发人
8Y3I0S account balance 帐户余额；帐户结余
5r_|yu account book 帐簿
D0C y^_ account collected in advance 预收款项
IB< d account current book 往来帐簿
VX/#1S tC account of after-acquired property 事后取得的财产报告
fh{`Mz,o account of defaulter 拖欠帐目
q; U,s)Uz^ account payable 应付帐款
sGb{9.WK account payee only [A/C payee only] 只可转帐；存入收款人帐户
2oU_2P account receivable 应收帐款
GL JMP^p account receivable report 应收帐款报表
&{RDM~ account statement 结单；帐单；会计财务报表
G
j1_!.T account title 帐户名称；会计科目
ca}2TT&t accountant's report 会计师报告
-+5 >|N# Accountant's Report Rules 会计师报告规则
{t!!Uz 7 accounting and auditing procedure 会计与审计程序；会计与核数程序
Zov~B-Of: Accounting Arrangements 《会计安排》
,47qw0=C accounting basis 会计基础
&R siVBA accounting by Official Receiver 破产管理署署长呈交的帐目
q =Il|Nb> Accounting Circular 《会计通告》
':}\4j&{E accounting class 会计类别
w*!aZ,P accounting date 记帐日期；会计结算日期
RyN s6 accounting for money 款项核算
I |J/F}@p Accounting Officer 会计主任
f-d1KNY accounting period 会计报告期；会计期
| ' . accounting policy 会计政策；会计方针
uocGbi:V'; accounting practice 会计惯例
8[>zG2 accounting principle 会计准则
W`&hp6Jq accounting record 会计记录
L(o15 accounting report 会计报告
e*!kZAf Accounting Services Branch [Treasury] 会计事务部〔库务署〕
V,9cl, z+ Accounting Society of China 中国会计学会
3[&C g accounting statement 会计报表
.G^YqJ 4 accounting system 会计制度；会计系统
h1{ 3njdr accounting transaction 会计事项；帐务交易
~v83pu1!2s accounting treatment 会计处理
kR9-8 I{J accounting year 会计年度
0Qd:`HF[ accretion 增值；添加
Jl<2>@ accrual 应计项目；应累算数目
lLD12d accrual basis 应计制；权责发生制
Z=
!*e~j@ accrual basis accounting 应计制会计；权责发生制会计
a: S - accrue 应累算；应计
X(C$@N accrued benefit 应累算利益
PzGWff!*n accrued charges 应计费用
d\Zng!Z ' accrued cumulative preference share dividend 应累算的累积优先股股息
vI]N^ j2% accrued expenses 应累算费用
_~pbqa,
accrued interest payable 应付利息；应计未付利息
5PW^j\G-f accrued interest receivable 应收利息；应计未收利息
r GkyGz8> accrued right 累算权益
=mGez )T5\ accruing profit 应累算的利润
uGt -l4 accumulated fiscal reserve 累积财政储备
<,(,jU)j accumulated profit 累积利润；滚存溢利
KYP!Rs/j. accumulated reserve 累积储备
d %#b:(, accumulation of surplus income 累积收益盈余
c "Sq~X acquired assets 既得资产
p:%loDk acquisition 收购；购置；取得
.~}1+ \~5 acquisition cost 购置成本
X jX2] acquisition expenses 购置费用
xKC [=E>z acquisition of 100% interest 收购全部股权
yEoV[K8k acquisition of control 取得控制权
JCaOK2XT; acquisition of fixed assets 购置固定资产
W%)Y#C acquisition of shell “买壳”
9/7u *>: acquisition price 收购价
cAc@n6[`3 act of God 天灾
;>YzEo acting partner 执事合伙人
BB'OCN active market 买卖活跃的市场；交投畅旺的市场；旺市
frQ{iUx active partner 积极参与的合伙人
v}x&?fU ` active trading 交投活跃
G9 :l'\ actual circulation 实际流通
LDD|(KLR*. actual cost 实际成本
j5ve2LiFV% actual expenditure 实际开支；实际支出
EIQ
p>|5 actual income 实际入息；实际收入；实际收益
-(#iIgmP actual market 现货市场
Q&V; (L62! actual price 现货价；实际价格
E!#WnSpnK actual profit 实际利润
_ y>~
yZx actual quotation 实盘；实际价位；实际报价
/=, nGk> actual year basis 按实际年度计算
"vslZ`RU actuals 实货
Q|L ~=9 actuarial investigation 精算调查
wT\49DT"7 actuarial principle 精算原则
j+(I"h3 actuarial report 精算师报告
_~
& iq1 Actuarial Society of Hong Kong 香港精算学会
<9%R\_@$H actuarial valuation 精算师估值
g[t [/TV actuary 精算师
* H9 8 Du ad referendum agreement 暂定协议；有待覆核的协定
V_:&S2j ad valorem duty 从价税；按值征税
:h V7>
rr ad valorem duty system 从价税制
S@Hf
&hJ ad valorem fee 从价费
|W\(kb+ ad valorem tariff 从价关税
`#gie$B{ additional allowance 额外免税额
veRm2 LSP additional amount for unexpired risk 未过期风险的额外款额
l (%1jC8 additional assessable profit 补加应评税利润
3 t6 LT additional assessment 补加评税
9I/N4sou additional commitment 额外承担
F3N6{ysK# additional commitment vote 额外承担拨款
3Hm/(C additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
6 _ow%Rx~F additional dependent parent allowance 供养父母额外免税额
=>dG L| additional provision 额外拨款
<rmvcim{* additional stamp duty 附加印花税
lA-h`rl / additional tax 补加税罚款；补加税款
l0hlM# Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
_7)n(1h[3b adjudged bankrupt 被裁定破产
->{KVPHe{ adjudicated bankrupt 裁定破产人
+H2 -ZXr adjudication fee 裁定费；评定印花税额手续费；评估契据费
d'I" jZ adjudication of bankruptcy 裁定破产；宣告破产
w'3iY,_ufC adjudication of insolvency 裁定无力偿还债务
-S+zmo8 adjusted actual 经调整的实数；调整后的实数
{u9}b x'< adjusted current assets 经调整的流动资产；调整后的流动资产
D1mfm.9_r^ adjusted figure 经调整的数字；调整后的数额
2T TdH) adjusted liabilities 经调整的负债；调整后的负债
GDy9qUV adjusted loss 经调整的亏损；调整后的亏损
gGS=cdlV 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
Rx|;=-8zg adjusted profit 经调整的利润；调整后的利润
*cnNu T adjusted surplus 经调整的盈余额；调整后的盈余额
{91nL'-' adjusted value 经调整的价值；调整后的价值
Zsh9>]M L adjustment 调整；修订；理算〔保险〕
Pc o'l#: adjustment centre 调剂中心
v 6Vcjm adjustment lag 调整过程的时间差距；调整时差
v]c6R-U adjustment mechanism 调整机制
/^|Dbx!u adjustment of loss 亏损调整
$D UZ!zaH! adjustment process 调整过程；调整程序
'XBFv9& adjustment range 调整幅度
3< zp administered exchange rate 受管制汇率
*
+wW(#[ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
a -moI+y administration expenses 行政费用
2,P^n4~A?w administration fee 手续费；行政费
L z1M E( administration in bankruptcy 破产管理
UOmY-\ &c administration order 遗产管理令
@oad,=R& administrator 管理人；遗产管理人
7fX<511( administrator of the estate 遗产管理人
=iD 3Yt admission of debt 债项承认书
13=.H5 admission of proof 接纳债权证明
^w06<m advance 放贷款项；垫付款项；预支款项；预付款项
:<#nTh_@\' advance account 暂支帐目；预付款帐户
@{pLk4E advance compensation 预付补偿金
: $9tF > advance from shareholder 股东垫款
2Q"K8=s advance pending reimbursement 预支以待日后付还
E\2%E@0# advanced economy 先进经济体系
PI pi1v*qz advancement 预付；预付财产
{& T_sw @[ advances warrant 垫款令
^Js9 s8?$ advancing 贷出
b,%C{mC adverse balance 逆差
+XYE {E5 adverse exchange 逆汇
")HFYqP>9 advertisement addressed to shareholders 在报章刊登的致股东通告
~<OSYb advice for collection 托收通知书
L`EBfz\n advice of drawing 提款通知书；汇票通知书
oF GhNk advice of payment 付款通知
{s{j~M Advisory Committee [Securities and Futures Commission]
w(TJ*::T 谘询委员会〔证券及期货事务监察委员会〕
QW~1% ` Advisory Committee on Diversification 经济多元化谘询委员会
V}NbuvDB@ affidavit 誓章；遗产申报誓章
'anG:= affidavit of no receipt 述明无收款的誓章
lR6x3C
H@ affiliate 联号；联营公司；附属公司
p Q<Y:-`c affiliated company 附属公司；联号；联营公司
ig':%2V/ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
N<KS(@v
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+V^;.P</ African Development Bank [AfDB] 非洲开发银行
Y]u+\y~ after-acquired property 事后取得的财产
1\rz%E after-hours dealing 市后交易
_M5|Y@XN- after-tax profit 税后盈利；税后利润；税后溢利
3K/MvNI> agency agreement 代理协议
^_5r<{7/ : agency expenses 代理机构的开支
gH3v k $WS agency fee 代理费
{LQ#y/ H? Agency Law 《代理法》
y[_Q- agent 代理人；承销人
_8)*]- agent of company 公司代理人
,tJ "
5O3- agent's fee 代理人费；经纪费
'D"C4;X aggregate 总计；总数；总体数字
2Jmz( cH% aggregate amount 总款额；总额
-n<pPau2 aggregate assets and liabilities 总体资产与负债
Y~E `9 aggregate at constant price 按固定价格计算的总体数字
3% ;a)c;D aggregate demand 总需求
([LSsZ]sj aggregate gross position 总持仓量
qXtC^n@x aggregate limit 总限额
;K &o-y aggregate of salaries tax 合计薪俸税
5=?\ 1`e1[ aggregate performance 总体表现；总体业绩
o"BoZsMk aggregate supply 总体供应
WYYa /,{9. aggregate surplus 总盈余
)$bS }. aggregate total 整体总额
do+.aOC aggregate value 总值；合计价值
kO*$"w#X[p aggregated basis 合计基准
TLe~y1dwY= aggregated net chargeable income 合计应课税入息实额
T+k{W6 aggregation 合并计算；合计；总和
M 8b;d}XL aggregation of incomes of husband and wife 夫妇入息合并计算
dIBE!4 V[ aggregation of property 财产的总和
>:! X.TG$ agio 差价；贴水
y (pks$ 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》
"s_lP&nq Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
-JjM y X 《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》
`& sH-d4v Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
E5lBdM> 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》
GMl;7?RA Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
- kwXvYu\ 《香港政府和大韩民国政府关于相互促进和保护投资协定》
Nf "r4%M<6 agreement for a settlement 授产协议
oVe| M ss6 agreement for assignment 转让协议
SHo$9+ agreement for sale 售卖协议；买卖协议
/& +tf* agreement for sale and purchase 买卖协议
;^I*J:] agreement for the payment of interest 支付利息协议
$.rhRKs agreement for the repayment of money 还款协议
Rn I&8 agreement of reinsurance 再保险协议
xJ)n4) Agricultural Bank of China 中国农业银行
z(^]J`+\ air passenger departure tax 飞机乘客离境税
.:QLk&a,:, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
aL&7 1^R, airport tax 机场税
H_X [t* 2 alcohol duty 酒精税
w{@ o ^rs alienation 让与；让渡；转让
%k?U9pj^ alimony 生活费；赡养费
;Q*or2"! All Ordinaries Index [AOI] 所有普通股指数
2M'[ ,Xe all risks 全险；综合险
A/KJqiag All Sales Record for Stock Market 《股票市场成交报告》
qC:raH_: Allied Capital Resources Limited 新联财务有限公司
QTXt8I all-items index [Consumer Price Index] 总指数〔消费物价指数〕
\\dM y9M- allocation letter 拨款信件
$ ,}E allocation of fund 分配款项；预留款项
5 VAK:eB allocation of profit 利润分配；溢利分配
t+iHQfuP9A allocation warrant 拨款令
%H&@^Tt a allotment 分配；配股
m~d]a$KQ5- allotment notice 股份配售通知；配股通知
~`\?"s: allotment of shares 股份分配
|pp*|v1t allowable 可获宽免；免税的
sCk? allowable business loss 可扣除的营业亏损
%)I{%~u0 allowable expenses 可扣税的支出
h*$y[}hDuv allowance 免税额；津贴；备抵；准备金
b8SHg^} allowance for debts 债项的免税额
AKyUfAj3 allowance for depreciation by wear and tear 耗损折旧免税额
a (b# allowance for funeral expenses 殡殓费的免税额
lqZ 5?BD1 allowance for inflation 为通货膨胀而预留的款项；通胀准备金
m?fy^>1
allowance for repairs and outgoings 修葺及支出方面的免税额
ZR?yDgL allowance to debtor 给债务人的津贴
)PuFuf(wz alteration of capital 资本更改
?>rW>U6:P alternate trustee 候补受托人
~W+kiTsD? amalgamation 合并
j=aI 9p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
S4Ww5G?. ambit of charges 征税范围；收费范围
&*G #H~\ amended valuation 经修订的估值
>kp?vK;'B American Commodities Exchange 美国商品交易所
\GZM&Zd American Express Bank Limited 美国运通银行
Ksj -zR; American Stock Exchange 美国证券交易所
z'\_jaj^ amortization 摊销
Slher0.Y amount due from banks 存放银行同业的款项
A}N?/{y)G amount due from banks abroad 存放海外银行同业的款项
SY^t} A7:/ amount due from holding companies 控股公司欠款
7KL v6]b amount due from local banks 存放本港银行同业的款项
kDN:ep{/ amount due to banks 银行同业的存款
,>-< (Qi amount due to banks abroad 海外银行同业的存款
_FVcx7l!u amount due to holding companies 控股公司存款
v+`N*\J_ amount due to local banks 本港银行同业的存款
NzOo0tz: amount due to outport banks 外埠银行同业的存款
IS
2^g>T#1 amount for note issue 发行纸币的款额
<_tT<5'[$u amount of bond 担保契据的款额
D
(m j7oB amount of consideration 代价款额
;y\IqiA{o amount of contribution 供款数额
4 .= 3M amount of indebtedness 负债款额
cy3B({PLy amount of principal of the loan 贷款本金额
cK i m- amount of rates chargeable 应征差饷数额
K3;nY}\> amount of share capital 股本额
sOJQ,"sB amount of sums assured 承保款额
!&/{E
[ amount of variation 变动幅度
*HO}~A%Lx amount of vote 拨款数额
CcFn.omA amount payable 应付款额
3.W@ } amount receivable 应收款额
3#&7 -o Amsterdam Stock Exchange 阿姆斯特丹证券交易所
| >htvDL analysis 分析
LBsluT ancillary risk 附属风险
Vz~nT annual account 周年帐目；周年帐目报表；年度决算；年结
(Cd\G=PK annual accounting date 年结日期
J/GSceHF annual allowance 每年免税额；年积金；年度津贴；年津
$[&*Bj11Yg annual balance 年度余额
G <f@#[$' annual disposable income 每年可动用收入
af+IP_6
. annual estimates 周年预算
80/F7 q'tn annual fee 年费
.#Z%1U %P. annual general meeting 周年大会
\r,Q1n? 7
annual growth rate 年增率；每年增长率
Rh{zH~oZ annual long-term supplement 长期个案每年补助金
7-T{a< g annual pensionable emolument 可供计算退休金的年薪
% !>I*H annual report 年报
[[Fx[ Annual Report on the Consumer Price Index 《消费物价指数年报》
lBTmx(_}}r annual return 周年报表；周年申报表；每年报税表格
H {k^S\K Annual Return Rules 《周年报表规则》
*
%M3PTY\ annual review of consumer prices 每年消费物价回顾
( ?{MEwHG annual roll-forward basis 逐年延展方式
Q[I=T& annual salary 年薪
j|%HIF25 annual statement 年度报表；年度决算表
U,q\em R 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
7C ,UDp| annuitant 年金受益人
#Av.iAs annuity 年金
;@Z#b8aM} annuity contract 年金合约
(B_\TdQ annuity on human life 人寿年金
"xHg qgFyO antecedent debt 先前的债项
OJ zs Q ante-dated cheque 倒填日期支票
.!,z:l$Kh anticipated expenditure 预期开支
(egzH? anticipated net profit 预期纯利
Z1Z1@2 T anticipated revenue 预期收入
( %xwl anti-inflation measure 反通货膨胀措施
Mo @C9Y0 anti-inflationary stance 反通货膨胀立场
K7W6ZH9; apparent deficit 表面赤字
`~;rb lo; apparent financial solvency 表面偿债能力
@reeO = apparent partner 表面合伙人
C@W"yYt application for personal assessment 个人入息课税申请书
aKuSd3E@# application of fund 资金应用
h{p=WWK application to release as liquidator and to destruct the books of accounts and documents
>ByXB!Wi+ 申请免除清盘人职务及毁灭帐簿与文件
aZ'Lx : )R appointed actuary 委任精算师
p2udm! )J appointed auditor 委任核数师；委任审计师
oDYRQozo> appointed trustee 委任的受托人
<5jzl appointer 委任人
y2vUthR wo apportioned pro rata 按比例分摊
Zx bq apportionment 分配；分摊
glXZZ=j Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
iN0nw]_* apportionment formula 分摊方程式
"D=P8X&vs apportionment of estate duty 遗产税的分摊
-'BA{#e} L appraisal 估价；评估
$.v5~UGb{\ appreciable growth 可观增长
$K'|0 appreciable impact 显着影响
EEZw_ 1 appreciable increase 可观增长
Yf~{I-|`q appreciation 增值；升值
C[Dav&=^F appreciation against other currencies 相对其他货币升值
aj,T)oDbt6 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
I=9!Rs(QF appreciation tax 增值税
+d!v} aJ appropriation 拨款；拨用；拨付
%\r!7@Q appropriation account 拨款帐目
ez!C? Appropriation Bill 拨款法案
8o 0%@5M appropriation-in-aid system 补助拨款办法
09kt[
approved assets 核准资产
h!:~f-@j4 approved basket stock 认可一篮子证券
]U7KLUY>: approved budget 核准预算
(BfgwC) approved charitable donation 认可慈善捐款
/2Bi@syxK approved charitable institution 认可慈善机构
?6jkI2w approved currency 核准货币；认可货币
K/= _b< approved estimates 核准预算
~Oq + IA~9 approved estimates of expenditure 核准开支预算
n>`as approved overseas insurer 核准海外保险人
deixy.
| approved overseas trust company 核准海外信托公司
-s$F&\5by approved pooled investment fund 核准汇集投资基金
&F5@6nJ` approved provident fund scheme 认可公积金计划
Bk\Gj`"7 approved provision 核准拨款
z,:a8LB#[ approved redeemable share 核准可赎回股份
njnDW~Snb approved regional stock 认可地区性证券
-7&Gi
+] approved retirement scheme 认可退休金计划
D<X.\})Md approved subordinated loan 核准附属贷款
D"ehWLj arbitrage 套戥；套汇；套利
Xy &uZ arbitrageur 套戥者；套汇者
NDAw{[.% arbitrary amount 临时款项
#\ n8M arrangement 措施；安排；协定
0#*#a13 arrears 欠款
]
0m&(9 arrears of pay 欠付薪酬
3lq Mucr arrears of revenue 逾期未收税款；逾期未收的帐项
Tk O[rAC articles of association 组织章程；组织细则；组织章程细则
7ei|XfR Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
3^ ~KB' RZ ascertainment of profit 确定利润
V{&rQ@{W "Asia Clear" “亚洲结算系统”
`TPOCxM Mo Asia Commercial Bank Ltd. 亚洲商业银行有限公司
=)`
p_W Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
t2iv(swTe Asian Development Fund [ADF] 亚洲发展基金
~~,rp) ) Asian dollar bond 亚洲美元债券
yxq}QSb \3 Asian dollar market 亚洲美元市场
`VL}.h Asian dollar rate 亚洲美元利率
#I3$3^0i# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
S#Sb ] Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
{;
>Q.OX@ asked price 沽盘；喊价；索价；卖方报价
P7f,OY<@%o assessable income 应评税入息
f5= =";eP assessable loss 应评税亏损
?k|H3;\ assessable profit 应评税利润
=.`qixN assessable value 应评税值
%-AE]-/HI assessed profit 估定利润
t"YNgC ^ assessed value 经评估价值
|xv y')(b assessment 评税；评定；估价；评税单
0%
#<c p assessment number 评税编号；估价编号
<Ex Z:ip assessment of additional tax 补加税评税
tpTAeQ*:d assessment of performance 业绩评估；实绩评价
I]y.8~xs Assessor 评税主任
%9#gB asset price bubbles 资产价格泡沫
:BGA. asset-backed securities 具资产保证的证券
D\YE^8/ assets accretion 资产增值
V)i5=bH C assets and liabilities 资产与负债
vuFBET, assets betterment statement 资产递增表；资产改进表
7 +@qB]Bi< assets lending 实物放款；有抵押贷款
= }:)y 0L assets of the company passing on the death 死者去世时转移的公司资产
BMIyskl=i assets pledged as security for liabilities 用作负债抵押的资产
@IP)S[^' t assets portfolio 资产投资组合
nbTVU+ assets price 资产价格
HH >:g(bu assets quality 资产质素
fn/7wO$! assets realization 资产变现
*79m^ assets refinancing arrangement 资产再集资安排
?}Lg)EFH assets securitization 资产证券化
o!r8{L assets situated outside Hong Kong 在香港以外地方的资产
v^7LctcVm assets stripping 削减资产；拆卖资产
EK$Kee}~ assets value 资产值
vHE^"l5 v assignee 承让人
K!mOr assignment 转让；转让书；转让契
b]JI@=s? assignment of interest 权益转让
J!*/a'Cv assignment of letters patent and trade mark 专利证书及商标转让
02k4 N% assignment of property 物业转让；物业转让书
xlR2 |4|8 assignment right 转让权
35x 0T/8 assignor 转让人
hw Dbs[: associate 有联系的人；有关连人士；相联者；合伙人；联系人
X5*C+ I=2 Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
}V|{lvt. associate member 附属会员
sW^a`VM associated body corporate 相联法人团体
= _8Tp~j associated company 相联公司；联属公司
`j9$T:` associated corporation 相联法团
m3g2b _; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
`ZaT} # Y 公认会计师公会〔英国〕
M#@aB"@J> Association of Futures Exchange Brokers 香港期货经纪协会
35*\_9/# Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
LN_OD5gZ association of underwriters 承保人组织
tB' V assumption of control 接管
[!VOw@uz assurance 担保；保险；转易；转易书
U#o'H @ assurance of interest 权益的转易
6R29$D|HFO at 19XX price 按一九ＸＸ年价格计算
*AIEl"29 at a discount 按赔价计算；按贴水价格计算；打折扣
!"TZ:"VZU at a premium 按溢价计算；按升水价格计算
Ij'NC C at call 通知付款；按通知
47T}0q , at constant market price 按固定市价计算
^-M^gYBR at constant price 按固定价格计算
._96*r=o at cost 按成本计算
a/ uo}[Y at current market price 按当时市价计算；按现时市价计算
ag4`n:1 at current price 按当时价格计算；按现时价格计算
"XLe3n at factor cost 按要素成本计算；按生产要素成本计算
] fI/(e_U at money-of-the-day price 按付款当日价格计算
4E:bp at or better 按指定或较佳价位〔买卖指令〕
W];EKj,3W at par 按面值计算；平价
&wetzC ) at sight 见票即付
@l UlY2 at the close 按收市盘
il:nXpM! at the opening 按开市盘
@oG )LT attestation 见证；见证条款
~H }en6Rc at-the-money option 平价期权
H_IGFZ Ch attorney 受权人；受托代表人
)hj|{h7 attornment 新拥有人承认书
GW2 ')}g attributable profit 可归属利润
1[;@AE2Y attributable share value 可归属股份价值
YO:&;K% Auckland Stock Exchange 奥克兰证券交易所
jec :i-, auction 拍卖
]^\8U2q} auctioneer 拍卖商
b r,+45: audit 审计；核数
xqHL +W Audit Commission 审计署
; W7Y2Md Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
s-V SH 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
fH8!YQG8$ audit review 帐目审查
&VWlt2-R0h Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
HpexH{.u) audited account 审计帐目；经审计的帐目
Ok%}|/ P4 audited annual account 经审计的周年帐目
'?GQ~Bf<> audited balance sheet 经审计的资产负债表
ELh3 ^ auditor 核数师；核数主任；审计师
kYxS~Kd< auditor's certificate 核数师证明书；审计师证明书
&}`K^5K|O: auditor's report 核数师报告；审计师报告
aP>37s Aussie bond 澳元债券
1{2eY%+ C austerity budget 紧缩预算
!|m9 | Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
! ]Mc4!E Australia All Ordinaries Index 澳洲所有普通股票指数
\`,xgC9K Australian Dollar [AUD] 澳元
Ca $c; Australian Options Market 澳大利亚期权市场
RwTzz]
M Australian Securities Commission 澳洲证券事务监察委员会
X^@[G8v% Australian Society of Certified Practising Accountants 澳洲执业会计师公会
BZ F,=v Australian Stock Exchange 澳大利亚证券交易所
}1%r%TikY Austrian Schilling [ATS] 奥地利先令
hQgN9S5P authentication 认证；鉴证
S9Yt 1qb authority to purchase 委托购买证；委购书
3#<* k>1G? authorization 认可；核准；授权；授权书
/ axTh authorization by direction 指示授权
QlW=_Ymv{ authorization by instruction 指令授权
<kD#SV %" authorization by warrant 令状授权
y?N Nz0 authorization of unit trust 单位信托的认可
(3EUy"z- authorized agent 指定代理人
M'1HA authorized capital 法定资本
:nQp.N*p authorized clerk 出市员
O=jN&<rb authorized dealer 认可交易商
h#3m4<w(9 authorized financial institution 认可财务机构
|j_`z@7( authorized fund 认可基金
hE!7R M+Y authorized fund house 获授权的基金公司；认可基金公司
]X" / yAn authorized institution 认可机构
LBX%H GH authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Wtv#h~jy9 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
[l[{6ZXt authorized insurer 获授权保险人；获认可承保人
"'eWn6O( authorized investment 特准投资项目
Uk-HP\C"7 authorized person 获授权人
BGjb`U#%3 authorized representative 获授权代表
ZxS &4>. authorized share capital 法定股本
3DoRE2} automated quotation system 自动报价系统
~/`X*n& Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
?B4#f!X 自动交易系统〔香港期货交易所有限公司〕
SQKt}kDbM automatic adjustment mechanism 自动调整机制
=2oUZjA automatic adjustment system 自动调整系统
D&[Z;,CHMA Automatic Clearing House 自动票据交换所
[{PqV):p automatic exchange rates accumulation system 自动化汇率累集系统
E5B8 Z?$a Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
H(\V+@~>AD automatic teller machine [ATM] 自动柜员机
i@$-0%, autopay 自动转帐
*e<_; Kr? available assets 可用资产
.u< U:* available fiscal reserve 现存财政储备
' >^Xqn available profit 可用利润
"r-l8 r, Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
vO$ra5Z average 平均；平均数；海损
7>x;B average basic salary 平均基本薪金
A'DVJ9%xB average consumer expenditure 平均消费开支；一般消费开支
u3wL<$2[8 average cost 平均成本
X7e/:._SAH average cost of land production 增辟土地平均成本
sA_X<>vAKJ average daily turnover 平均每日成交额
kQ }s/ * average daily wage rate 平均每日工资率
+?e}<#vd'? average expenditure pattern 平均开支模式
&LU'.jY average growth rate 平均增长率
jpO3 8H0) average net fixed assets 固定资产平均净值
XZ:1!; average of relatives 相对价格平均数
9oq)X[ average price 平均价格
5V|tXsy: average propensity to consume 平均消费倾向；一般消费倾向
*j<@yG2\gP average propensity to save 平均储蓄倾向；一般储蓄倾向
t&"5dM\ average rate 平均率
RWahsJTu average revenue 平均收入；平均收益
B/Ba5z"r$ average stock 平均库存；平均存货
#S i|! average yearly rent 平均年租
3Hm7
uBZ avoidance of double taxation 避免双重课税
caD5Pod4 avoidance of tax 避税
