A:
a5GLbanF A share Ａ股；甲类股份
[ r8 ZAS abatement of tax 减税；减扣免税额
tKeTHj;jO ABN AMRO Bank N.V. 荷兰银行
q;") above-the-line expenditure 线上项目支出；经常预算支出
uINdeq 7|F above-the-line receipt 线上项目收入；经常预算收入
0'fswa) ABSA Asia Limited 南非联合亚洲有限公司
XS">`9o! absolute change 绝对数值变更
kJp~'\b absolute expenditure 实际开支
tw>2<zmSi% absolute guideline figure 绝对准则数字
zD79 M absolute interest 绝对权益
Cf3!Ud absolute order of discharge 绝对破产解除令
qS2Nk.e]o absolute profit margin 绝对利润幅度
Z sTtSM\Ac absolute value 实值；绝对值
k%sH0 9 absolutely vested interest 绝对既得权益
2h'Wu
qO absorbed cost 已吸收成本；已分摊成本
BUJ \[/ absorption 吸收；分摊；合并
/rnI"ze` absorption rate 吸收率；摊配率；分摊率
qfyZda0d ACB Finance Limited 亚洲商业财务有限公司
c&!mKMrk acceptable form of reciprocity 合理的互惠条件
acR|X@ \3 acceptable rate 适当利率；适当汇率
Cq"KKuf acceptance agreement 承兑协议
hU8Y&R)=9 acceptance for honour 参加承兑
`X}:(O ^GO acceptor 承兑人；接受人；受票人
{PcJuRTHB acceptor for honour 参加承兑人
U~N7\Pa4 accident insurance 意外保险
<"J]u@| Accident Insurance Association of Hong Kong 香港意外保险公会
dy&UF,l6 accident insurance scheme 意外保险计划
k(l2`I 4V accident year basis 意外年度基准
O,%,dtD[a accommodation 通融；贷款
w{6C4~0 accommodation bill 通融票据；空头票据
W c[,kc accommodation party 汇票代发人
AQg|lKv account balance 帐户余额；帐户结余
akxNT_ account book 帐簿
Y8\ P"q b account collected in advance 预收款项
uv27Vos account current book 往来帐簿
YR9fw account of after-acquired property 事后取得的财产报告
A913*O: \ account of defaulter 拖欠帐目
BzP,Tu{, account payable 应付帐款
6t6Z&0$h~ account payee only [A/C payee only] 只可转帐；存入收款人帐户
|4Q *4s account receivable 应收帐款
C/Khp + account receivable report 应收帐款报表
)ODF6Ag account statement 结单；帐单；会计财务报表
]~KLdgru_ account title 帐户名称；会计科目
Jpj=d@Of70 accountant's report 会计师报告
vRm n61 Accountant's Report Rules 会计师报告规则
jdP )y]c accounting and auditing procedure 会计与审计程序；会计与核数程序
XiE`_%NW Accounting Arrangements 《会计安排》
t>I.1AS accounting basis 会计基础
iq QT ^
accounting by Official Receiver 破产管理署署长呈交的帐目
G
@..?> Accounting Circular 《会计通告》
$/++afi m accounting class 会计类别
{`QHg O accounting date 记帐日期；会计结算日期
'6#G$ accounting for money 款项核算
(~=.[ Y Accounting Officer 会计主任
d9#Vq=H / accounting period 会计报告期；会计期
xzm]v9k& accounting policy 会计政策；会计方针
z %%O-1 accounting practice 会计惯例
!hBpon accounting principle 会计准则
jO-?t9^ accounting record 会计记录
@h%V:c accounting report 会计报告
i#]e&Bru5 Accounting Services Branch [Treasury] 会计事务部〔库务署〕
mm-s?+&M; Accounting Society of China 中国会计学会
ZgP%sF accounting statement 会计报表
G^~[|a 4` accounting system 会计制度；会计系统
N Qk aW) accounting transaction 会计事项；帐务交易
GiV %Hcx accounting treatment 会计处理
zTF{ g+ accounting year 会计年度
xzOa9w/ accretion 增值；添加
=|S%Rzsk accrual 应计项目；应累算数目
3/kT'r accrual basis 应计制；权责发生制
IOcQ I:4.` accrual basis accounting 应计制会计；权责发生制会计
8Xot ly accrue 应累算；应计
QF#w $%7 accrued benefit 应累算利益
9=%zd z2_S accrued charges 应计费用
BB B@M accrued cumulative preference share dividend 应累算的累积优先股股息
vk&
gR accrued expenses 应累算费用
4wl1hp> , accrued interest payable 应付利息；应计未付利息
/\ I6j;$z accrued interest receivable 应收利息；应计未收利息
;]>kp^C# accrued right 累算权益
E-bswUVaEE accruing profit 应累算的利润
z)qYW6o% accumulated fiscal reserve 累积财政储备
tS 'lJu accumulated profit 累积利润；滚存溢利
/ (&E accumulated reserve 累积储备
7A)\:k accumulation of surplus income 累积收益盈余
Fb5U@X/vE acquired assets 既得资产
jT{T#_ acquisition 收购；购置；取得
sgX!4wG&Z acquisition cost 购置成本
EKwQ$?I acquisition expenses 购置费用
&S,D;uhF acquisition of 100% interest 收购全部股权
\<4N'|: acquisition of control 取得控制权
eqo0{e acquisition of fixed assets 购置固定资产
{ mi}3/ acquisition of shell “买壳”
SB _ Tzp acquisition price 收购价
]pax,| +$C act of God 天灾
ef5)z }B acting partner 执事合伙人
y_Y(Xx3 active market 买卖活跃的市场；交投畅旺的市场；旺市
:Ha/^cC/3 active partner 积极参与的合伙人
&L ;ocd$ active trading 交投活跃
=3e7n2N) actual circulation 实际流通
" O& 93#8 actual cost 实际成本
Q` ua9oIJ= actual expenditure 实际开支；实际支出
^SdF\uk{?6 actual income 实际入息；实际收入；实际收益
?+yr7_f3* actual market 现货市场
mmAm @/ actual price 现货价；实际价格
_pvB$& actual profit 实际利润
9%!h/m>rW actual quotation 实盘；实际价位；实际报价
[ GLH8R actual year basis 按实际年度计算
BG>Y [u\N actuals 实货
"yn~ax k7 actuarial investigation 精算调查
)ZG;. j
actuarial principle 精算原则
3o<d= @`r actuarial report 精算师报告
)dXa:h0RZ Actuarial Society of Hong Kong 香港精算学会
rf.pT+g.P actuarial valuation 精算师估值
\Pg~j\;F] actuary 精算师
]?eZDf~ ad referendum agreement 暂定协议；有待覆核的协定
q2qi~}l ad valorem duty 从价税；按值征税
6j<9Y ad valorem duty system 从价税制
P6:9o}K6 ad valorem fee 从价费
|Wh3a# ad valorem tariff 从价关税
o a Y_6 additional allowance 额外免税额
{ f/qI` additional amount for unexpired risk 未过期风险的额外款额
f-ltV<C_ additional assessable profit 补加应评税利润
*c0 H_8e additional assessment 补加评税
@T'^V0!-q: additional commitment 额外承担
XH% L] additional commitment vote 额外承担拨款
\iuR +I additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
lSj
gN~:z additional dependent parent allowance 供养父母额外免税额
p8 rh`7 additional provision 额外拨款
l& :EKh additional stamp duty 附加印花税
tcD7OC:"6 additional tax 补加税罚款；补加税款
( ;FxKm<P@ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
D JP6Z adjudged bankrupt 被裁定破产
B VB n.ut adjudicated bankrupt 裁定破产人
ewZ?+G+ m adjudication fee 裁定费；评定印花税额手续费；评估契据费
2w?q7N% adjudication of bankruptcy 裁定破产；宣告破产
44]s`QyG adjudication of insolvency 裁定无力偿还债务
)DSeXS[
e adjusted actual 经调整的实数；调整后的实数
(`x_MTLL adjusted current assets 经调整的流动资产；调整后的流动资产
( xs'D4 adjusted figure 经调整的数字；调整后的数额
VF%QM;I[Rc adjusted liabilities 经调整的负债；调整后的负债
%go2tv:|W adjusted loss 经调整的亏损；调整后的亏损
IpP%WW u adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
wwUI ;g adjusted profit 经调整的利润；调整后的利润
%b6$N_M{H1 adjusted surplus 经调整的盈余额；调整后的盈余额
_:x]' w% adjusted value 经调整的价值；调整后的价值
9^gYy&+>6] adjustment 调整；修订；理算〔保险〕
i2F7O" f. adjustment centre 调剂中心
d
t/AAk6 adjustment lag 调整过程的时间差距；调整时差
0YH5B 5b adjustment mechanism 调整机制
H;Wrcf2 adjustment of loss 亏损调整
O[@!1SKT0 adjustment process 调整过程；调整程序
o+A 7hBM^ adjustment range 调整幅度
k[6J;/ administered exchange rate 受管制汇率
/]0q I Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
n zq
administration expenses 行政费用
rTPgHK]?l administration fee 手续费；行政费
~?ab_CY administration in bankruptcy 破产管理
^7gG tz2 administration order 遗产管理令
t^s&1#iC administrator 管理人；遗产管理人
cc@W
6W administrator of the estate 遗产管理人
LC%o coc admission of debt 债项承认书
S|85g1}t admission of proof 接纳债权证明
v88vr advance 放贷款项；垫付款项；预支款项；预付款项
87 Z[0> advance account 暂支帐目；预付款帐户
y Zaf q"o advance compensation 预付补偿金
j\2Qe %d advance from shareholder 股东垫款
EX8JlA\-W advance pending reimbursement 预支以待日后付还
%I1@{>OxG advanced economy 先进经济体系
_^NX`<& advancement 预付；预付财产
7v: XAU advances warrant 垫款令
hFtV\xF K advancing 贷出
p|>*M\LE# adverse balance 逆差
+8Xjk\Hi adverse exchange 逆汇
/K=OsMl2b8 advertisement addressed to shareholders 在报章刊登的致股东通告
|'^s3i&w advice for collection 托收通知书
E^F"$Z" N advice of drawing 提款通知书；汇票通知书
DfXkLOGik advice of payment 付款通知
`Os=cMR
Advisory Committee [Securities and Futures Commission]
g4K+AK 谘询委员会〔证券及期货事务监察委员会〕
+m=b
"g Advisory Committee on Diversification 经济多元化谘询委员会
%(CC affidavit 誓章；遗产申报誓章
f56yI]*N=< affidavit of no receipt 述明无收款的誓章
.OPknC affiliate 联号；联营公司；附属公司
,Qj G|P affiliated company 附属公司；联号；联营公司
727#7Bo affirmation [estate duty] 非宗教式宣誓〔遗产税〕
S% SYvA affordability 负担能力
&@~K8*tmK African Development Bank [AfDB] 非洲开发银行
-amo8V;2H after-acquired property 事后取得的财产
UXm_-/&b9 after-hours dealing 市后交易
,d"T2Hy after-tax profit 税后盈利；税后利润；税后溢利
&<&tdShI agency agreement 代理协议
jqUVERbc agency expenses 代理机构的开支
#s)f3HU> agency fee 代理费
o9kJ90{ D= Agency Law 《代理法》
,K5K?C$k agent 代理人；承销人
_4 {0He`q agent of company 公司代理人
73Dxf - agent's fee 代理人费；经纪费
!:{Qbv &T aggregate 总计；总数；总体数字
{K^5q{u aggregate amount 总款额；总额
bz*@[NQ aggregate assets and liabilities 总体资产与负债
'L /)9.29 aggregate at constant price 按固定价格计算的总体数字
U2Ve @. aggregate demand 总需求
Vt`4u5HG aggregate gross position 总持仓量
'+Dsmoy aggregate limit 总限额
x Idb9hm< aggregate of salaries tax 合计薪俸税
l hUGo = aggregate performance 总体表现；总体业绩
E=NjW O aggregate supply 总体供应
G u;40)gm aggregate surplus 总盈余
b
74 !Zw aggregate total 整体总额
;-d b/$O aggregate value 总值；合计价值
d$ouH%^cGu aggregated basis 合计基准
x]^d'o:cDP aggregated net chargeable income 合计应课税入息实额
/s?%ft#-9o aggregation 合并计算；合计；总和
>6es
5}
aggregation of incomes of husband and wife 夫妇入息合并计算
@iz Onc: aggregation of property 财产的总和
fu7x,b0p agio 差价；贴水
^ u$gO3D 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》
Bm~^d7;Cw Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
mnt&!X4< 《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》
b(Y
Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
GM|& ,} 《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》
O4rjGT RF Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
&4Z8 df! 《香港政府和大韩民国政府关于相互促进和保护投资协定》
>d 5- if agreement for a settlement 授产协议
{`HbpM<=m] agreement for assignment 转让协议
-rDf DdT agreement for sale 售卖协议；买卖协议
;qmnG3;Q agreement for sale and purchase 买卖协议
;>,B(Xz 4i agreement for the payment of interest 支付利息协议
qq)5)S agreement for the repayment of money 还款协议
ZflB<cI agreement of reinsurance 再保险协议
NlYuT+ Agricultural Bank of China 中国农业银行
ko%mZ0Y air passenger departure tax 飞机乘客离境税
rwWOhD)RU Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
5Tn < airport tax 机场税
'5} hm1, alcohol duty 酒精税
;~3;CijJ8 alienation 让与；让渡；转让
\VPw3 alimony 生活费；赡养费
"8QRYV~Z All Ordinaries Index [AOI] 所有普通股指数
,='Ihi all risks 全险；综合险
bTs2$8 1[ All Sales Record for Stock Market 《股票市场成交报告》
N"9^A^w8k Allied Capital Resources Limited 新联财务有限公司
y dWr& E5 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
GRc)3
2, allocation letter 拨款信件
L15)+^ 4n allocation of fund 分配款项；预留款项
s}zR@ !` allocation of profit 利润分配；溢利分配
&r,vD, allocation warrant 拨款令
EU(e5vO allotment 分配；配股
C(>!?-. allotment notice 股份配售通知；配股通知
[8u9q.IZ allotment of shares 股份分配
y&\4Wr9m allowable 可获宽免；免税的
0f4 y"9m allowable business loss 可扣除的营业亏损
XX=OyDLqP allowable expenses 可扣税的支出
)xp3
E l H allowance 免税额；津贴；备抵；准备金
/qdv zv%T allowance for debts 债项的免税额
FH</[7f;@N allowance for depreciation by wear and tear 耗损折旧免税额
yLRe'5#m allowance for funeral expenses 殡殓费的免税额
0>[]Da} allowance for inflation 为通货膨胀而预留的款项；通胀准备金
fR1L VLU allowance for repairs and outgoings 修葺及支出方面的免税额
b>5* G1 allowance to debtor 给债务人的津贴
D;sG9H ky alteration of capital 资本更改
`8ob Xb alternate trustee 候补受托人
EH".ki=e amalgamation 合并
A 6z2KVk ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
S{llpp{E ambit of charges 征税范围；收费范围
fhi}x( amended valuation 经修订的估值
?0)K[Kd'Y American Commodities Exchange 美国商品交易所
4(8c L?J`0 American Express Bank Limited 美国运通银行
bI.hG32 American Stock Exchange 美国证券交易所
nw+t!C amortization 摊销
Sr+hB>{ amount due from banks 存放银行同业的款项
=1 Plu5 amount due from banks abroad 存放海外银行同业的款项
vhMoCLb amount due from holding companies 控股公司欠款
nscnG5'{+ amount due from local banks 存放本港银行同业的款项
5,xPB5pK amount due to banks 银行同业的存款
+B{u,xgg amount due to banks abroad 海外银行同业的存款
oVK?lQ~y amount due to holding companies 控股公司存款
+*OAClt+] amount due to local banks 本港银行同业的存款
z/#,L!Z3 amount due to outport banks 外埠银行同业的存款
qt:B]#j@ amount for note issue 发行纸币的款额
xst-zfkH` amount of bond 担保契据的款额
5$i(f8* amount of consideration 代价款额
7,)E1dx -V amount of contribution 供款数额
r?KRK?I amount of indebtedness 负债款额
0H rvr amount of principal of the loan 贷款本金额
)]n>.ZmLCB amount of rates chargeable 应征差饷数额
g Cp`J(2v: amount of share capital 股本额
kNP- +o amount of sums assured 承保款额
Vc0j)3 amount of variation 变动幅度
LYAGpcG amount of vote 拨款数额
<hzHrx'o{ amount payable 应付款额
Cuylozj$& amount receivable 应收款额
r'ilJ(" Amsterdam Stock Exchange 阿姆斯特丹证券交易所
"d}']M?-h analysis 分析
,t_&tbf3 ancillary risk 附属风险
tOXyle~ C annual account 周年帐目；周年帐目报表；年度决算；年结
; &rxwL annual accounting date 年结日期
9z?c0W5 x annual allowance 每年免税额；年积金；年度津贴；年津
rvx2{1}I annual balance 年度余额
'oz$uvX annual disposable income 每年可动用收入
!bzW gD7j annual estimates 周年预算
=nHkFi@D=t annual fee 年费
ZXLAX9| annual general meeting 周年大会
6Takx% U annual growth rate 年增率；每年增长率
F=&,=r' Q8 annual long-term supplement 长期个案每年补助金
v1u~[c=|^ annual pensionable emolument 可供计算退休金的年薪
pZ $>Hh # annual report 年报
0~<?*{~ Annual Report on the Consumer Price Index 《消费物价指数年报》
h0 -.9ym annual return 周年报表；周年申报表；每年报税表格
;{8 X+H Annual Return Rules 《周年报表规则》
TFld YKd/l annual review of consumer prices 每年消费物价回顾
~ M7X] annual roll-forward basis 逐年延展方式
iwIn3R, annual salary 年薪
$Ptl&0MN% annual statement 年度报表；年度决算表
{pQ8/Af! 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
/.s
L[X-G annuitant 年金受益人
5xT, O annuity 年金
$[_5:@T% N annuity contract 年金合约
<IU annuity on human life 人寿年金
,or;8aYc# antecedent debt 先前的债项
[-`s`g- ante-dated cheque 倒填日期支票
ZYB5s~;eB" anticipated expenditure 预期开支
,1~B7Z d anticipated net profit 预期纯利
((?"2 }1r anticipated revenue 预期收入
TlO=dLR7d anti-inflation measure 反通货膨胀措施
LQqba4$ anti-inflationary stance 反通货膨胀立场
=2 *2 $ apparent deficit 表面赤字
_e8Gt6> apparent financial solvency 表面偿债能力
nUs=PD3 ) apparent partner 表面合伙人
} A6z%|d application for personal assessment 个人入息课税申请书
m5/]+xdNX application of fund 资金应用
d Jza P application to release as liquidator and to destruct the books of accounts and documents
E*R-Dno_F 申请免除清盘人职务及毁灭帐簿与文件
GRpwEfG appointed actuary 委任精算师
t<+>E_Xw appointed auditor 委任核数师；委任审计师
Z$i?p;HnW appointed trustee 委任的受托人
n=f?Q= h\3 appointer 委任人
0^L:`[W+ apportioned pro rata 按比例分摊
|0^IX apportionment 分配；分摊
V6>{k_0{V Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
&'neOf/~ apportionment formula 分摊方程式
R,7.o4Wt apportionment of estate duty 遗产税的分摊
T&1-gswr: appraisal 估价；评估
e`B!)Sr appreciable growth 可观增长
?&6|imPE appreciable impact 显着影响
']Czn._ appreciable increase 可观增长
m[l&&(+J, appreciation 增值；升值
zn'Mi:O'p appreciation against other currencies 相对其他货币升值
'?90e4x3/ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
{OQ)Np! appreciation tax 增值税
6wOj,}2Mn appropriation 拨款；拨用；拨付
C(sz/x?11 appropriation account 拨款帐目
^^V +0 l Appropriation Bill 拨款法案
zWN]#W` appropriation-in-aid system 补助拨款办法
0LGHSDb approved assets 核准资产
-0'< 7FSQ approved basket stock 认可一篮子证券
@6[aLF]F approved budget 核准预算
R0w~ Z
approved charitable donation 认可慈善捐款
*?Oh%.HgF approved charitable institution 认可慈善机构
?y%Mm09 approved currency 核准货币；认可货币
8u*Q^-fpo0 approved estimates 核准预算
xt@v"P2Ok approved estimates of expenditure 核准开支预算
e2xKo1?I approved overseas insurer 核准海外保险人
)-6>!6hZ approved overseas trust company 核准海外信托公司
PTpfa*t approved pooled investment fund 核准汇集投资基金
"T8b.ng approved provident fund scheme 认可公积金计划
ko{&~ approved provision 核准拨款
yqJ>Z%)hf approved redeemable share 核准可赎回股份
_4{3^QZq5
approved regional stock 认可地区性证券
Y 3V2} approved retirement scheme 认可退休金计划
!! 6@r|. approved subordinated loan 核准附属贷款
`^g-2~ arbitrage 套戥；套汇；套利
0p,_?3nX arbitrageur 套戥者；套汇者
O|v8.3[cT arbitrary amount 临时款项
t }K8{
V arrangement 措施；安排；协定
JBV
06T_4o arrears 欠款
G]-\$>5R arrears of pay 欠付薪酬
# b3 14 arrears of revenue 逾期未收税款；逾期未收的帐项
ieO w& articles of association 组织章程；组织细则；组织章程细则
FIJ]` Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
(h&=N a~ ascertainment of profit 确定利润
}PMlG "Asia Clear" “亚洲结算系统”
Qc Xw - Asia Commercial Bank Ltd. 亚洲商业银行有限公司
R{B5{~m>W@ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
U~|)=+%O Asian Development Fund [ADF] 亚洲发展基金
:p1_ij]ND Asian dollar bond 亚洲美元债券
3; //o< Asian dollar market 亚洲美元市场
AAi4}
8+\ Asian dollar rate 亚洲美元利率
j;_E0j# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
1"l48NL L| Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
b^~4 k; < asked price 沽盘；喊价；索价；卖方报价
p%Ns
f[1> assessable income 应评税入息
wLq#,X>%B assessable loss 应评税亏损
>'3n sR assessable profit 应评税利润
[MAvU?; assessable value 应评税值
vA?3kfL|# assessed profit 估定利润
h-03]M#8= assessed value 经评估价值
pfMmDl5| assessment 评税；评定；估价；评税单
N]I:: assessment number 评税编号；估价编号
Vvn~G.&) assessment of additional tax 补加税评税
<P5 7s+JK assessment of performance 业绩评估；实绩评价
Bgs U:eKe Assessor 评税主任
~:b5UIAk asset price bubbles 资产价格泡沫
CT.hBz
-S asset-backed securities 具资产保证的证券
o3'Za'N. assets accretion 资产增值
}dq)d.c assets and liabilities 资产与负债
Q2gz\N assets betterment statement 资产递增表；资产改进表
/p|L.&`U assets lending 实物放款；有抵押贷款
B I >r' assets of the company passing on the death 死者去世时转移的公司资产
L>`inrpz=w assets pledged as security for liabilities 用作负债抵押的资产
q ) e* eN assets portfolio 资产投资组合
:dlG:=.W assets price 资产价格
BE!WCDg, assets quality 资产质素
=1VpO{ q assets realization 资产变现
TaG (sR I assets refinancing arrangement 资产再集资安排
$ 3Sm? assets securitization 资产证券化
@ +>>TGC assets situated outside Hong Kong 在香港以外地方的资产
nI`9|W assets stripping 削减资产；拆卖资产
5N#Sic M assets value 资产值
(]"`>, ray assignee 承让人
>)F)@KAuN4 assignment 转让；转让书；转让契
[WR*u\FF assignment of interest 权益转让
S2V+%Z
_J assignment of letters patent and trade mark 专利证书及商标转让
*Fd( assignment of property 物业转让；物业转让书
ZjgfkZAS assignment right 转让权
r#mH[|@W~ assignor 转让人
G'iE `4`2 associate 有联系的人；有关连人士；相联者；合伙人；联系人
[TmZ\t!5$ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
`$] ZT>& associate member 附属会员
\uOR1z associated body corporate 相联法人团体
_BND{MsX associated company 相联公司；联属公司
_y9NDLRs8 associated corporation 相联法团
JPe<qf- Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,/-D Ao~O 公认会计师公会〔英国〕
Zu ![v0 Association of Futures Exchange Brokers 香港期货经纪协会
I5E4mv0<i Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E`q)vk association of underwriters 承保人组织
fTI~wF8! assumption of control 接管
kI ^Pu assurance 担保；保险；转易；转易书
ou\~^ assurance of interest 权益的转易
Pu2cU5n at 19XX price 按一九ＸＸ年价格计算
Tu=~iQ at a discount 按赔价计算；按贴水价格计算；打折扣
*5" )3\/ at a premium 按溢价计算；按升水价格计算
Oz5Ze/HBN at call 通知付款；按通知
i7O8f ^| at constant market price 按固定市价计算
Mir(
}E at constant price 按固定价格计算
t|59/R at cost 按成本计算
BK foeN)% at current market price 按当时市价计算；按现时市价计算
-pN'r/$3V at current price 按当时价格计算；按现时价格计算
5eX+9niY at factor cost 按要素成本计算；按生产要素成本计算
j>O!|V at money-of-the-day price 按付款当日价格计算
ej]>*n at or better 按指定或较佳价位〔买卖指令〕
4#D>]AX at par 按面值计算；平价
TxmK mZ u at sight 见票即付
kXZG<? at the close 按收市盘
jY $3 at the opening 按开市盘
g Ya
(-o attestation 见证；见证条款
l7S&s&W @ at-the-money option 平价期权
jGKI|v4U( attorney 受权人；受托代表人
6hf6Z 3 attornment 新拥有人承认书
9y ; 8JO attributable profit 可归属利润
(x8D ]a attributable share value 可归属股份价值
]= 9^wS Auckland Stock Exchange 奥克兰证券交易所
aeTVcq
auction 拍卖
dJ=z '?|%g auctioneer 拍卖商
\`|OAC0a audit 审计；核数
L[}Ak1 A Audit Commission 审计署
V?-OI> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
Q|nGY:98 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〕
=.6JvX<d1* audit review 帐目审查
$w
,^q+ Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Mzj|57:gx audited account 审计帐目；经审计的帐目
cp3O$S audited annual account 经审计的周年帐目
cDLjjK7: audited balance sheet 经审计的资产负债表
7\Wq :<JL auditor 核数师；核数主任；审计师
Q1u/QA:z7 auditor's certificate 核数师证明书；审计师证明书
hH=}<@z auditor's report 核数师报告；审计师报告
:eW`El Aussie bond 澳元债券
7\ kixfEg austerity budget 紧缩预算
gw v
s Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Y
#6G&)M Australia All Ordinaries Index 澳洲所有普通股票指数
vC%8-;8{H Australian Dollar [AUD] 澳元
O" ,*N Australian Options Market 澳大利亚期权市场
"1>48Z-UC Australian Securities Commission 澳洲证券事务监察委员会
}:4b_-&Q5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
^n<o,K4 \} Australian Stock Exchange 澳大利亚证券交易所
T8-,t];i Austrian Schilling [ATS] 奥地利先令
TCetd#;R authentication 认证；鉴证
#'oGtFCd` authority to purchase 委托购买证；委购书
H 5'Ke+4.e authorization 认可；核准；授权；授权书
"DU1k6XC authorization by direction 指示授权
okQ<_1 e{ authorization by instruction 指令授权
J=AF `[ authorization by warrant 令状授权
?bH!|aW(H authorization of unit trust 单位信托的认可
^mCKRWOP' authorized agent 指定代理人
\LQ54^eB authorized capital 法定资本
Q*8=^[x authorized clerk 出市员
o@A|Lm. authorized dealer 认可交易商
~)IiF.I b authorized financial institution 认可财务机构
+:#UU ;W authorized fund 认可基金
nx'Yevi0$ authorized fund house 获授权的基金公司；认可基金公司
ny pG authorized institution 认可机构
0XUWK@)P authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
8)51 p+a authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
pF}W Mt authorized insurer 获授权保险人；获认可承保人
zJX _EO authorized investment 特准投资项目
db0 ]D\ authorized person 获授权人
])H[>.?K authorized representative 获授权代表
XPsRa[08WK authorized share capital 法定股本
.|z8WF* automated quotation system 自动报价系统
j5 5;E
E! Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
qC ku
q 自动交易系统〔香港期货交易所有限公司〕
GR>kxYM%q automatic adjustment mechanism 自动调整机制
Hw
1cc3! automatic adjustment system 自动调整系统
Rr6}$]1 Automatic Clearing House 自动票据交换所
BoHpfx1C automatic exchange rates accumulation system 自动化汇率累集系统
E7>D:BQ\2 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
A4hbh$ automatic teller machine [ATM] 自动柜员机
O[<0\ autopay 自动转帐
/YT _~q=: available assets 可用资产
ERz{, >G? available fiscal reserve 现存财政储备
X>4qL'b:z available profit 可用利润
hmM2 c15T5 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
jltW@co2sV average 平均；平均数；海损
Y;[+ ^J *a average basic salary 平均基本薪金
vvmG46IgZ average consumer expenditure 平均消费开支；一般消费开支
6Us*z KgW average cost 平均成本
U3b&/z|b? average cost of land production 增辟土地平均成本
} ?^5 L7n average daily turnover 平均每日成交额
P1I L ] average daily wage rate 平均每日工资率
:DoE_ average expenditure pattern 平均开支模式
w-wap average growth rate 平均增长率
/7jb&f average net fixed assets 固定资产平均净值
m%)Cw)t
7 average of relatives 相对价格平均数
wC`+^>WFo average price 平均价格
nX|]JW average propensity to consume 平均消费倾向；一般消费倾向
9A!B|s average propensity to save 平均储蓄倾向；一般储蓄倾向
F0]xc average rate 平均率
LM Tz/M average revenue 平均收入；平均收益
#[ ?E, average stock 平均库存；平均存货
y';"tD Fb average yearly rent 平均年租
K4K]o T avoidance of double taxation 避免双重课税
/YHAU5N/} avoidance of tax 避税
