A:
)^O -X .1 A share Ａ股；甲类股份
+R.N%_ abatement of tax 减税；减扣免税额
?mYYt]R ABN AMRO Bank N.V. 荷兰银行
5#2 F1NX above-the-line expenditure 线上项目支出；经常预算支出
jC, FG'P above-the-line receipt 线上项目收入；经常预算收入
G|u3UhyB ABSA Asia Limited 南非联合亚洲有限公司
BNu cc'] absolute change 绝对数值变更
xWX*tJ 4 absolute expenditure 实际开支
AuiFbRFi absolute guideline figure 绝对准则数字
39TT{>?`w absolute interest 绝对权益
lU2c _4 absolute order of discharge 绝对破产解除令
7;} l\VXHm absolute profit margin 绝对利润幅度
o>lms t%< absolute value 实值；绝对值
yTBS=+X absolutely vested interest 绝对既得权益
;LwqTlJ*[L absorbed cost 已吸收成本；已分摊成本
Tpr tE.mP absorption 吸收；分摊；合并
d"Q |I absorption rate 吸收率；摊配率；分摊率
$2#7 D*
Rx ACB Finance Limited 亚洲商业财务有限公司
N Pjv)TN}3 acceptable form of reciprocity 合理的互惠条件
b=[?b+ acceptable rate 适当利率；适当汇率
0$vj!-Mb^j acceptance agreement 承兑协议
E~hzh /,34 acceptance for honour 参加承兑
6oL1_) acceptor 承兑人；接受人；受票人
Mi7y&~, acceptor for honour 参加承兑人
Y}STF accident insurance 意外保险
=XY] x Accident Insurance Association of Hong Kong 香港意外保险公会
/VTM 9)u accident insurance scheme 意外保险计划
[=TCEU{"~ accident year basis 意外年度基准
O m' (mr accommodation 通融；贷款
RW7(r/C accommodation bill 通融票据；空头票据
kBEmmg L accommodation party 汇票代发人
E^Gg
' 1 account balance 帐户余额；帐户结余
9'~- U account book 帐簿
n(;:*<Rh account collected in advance 预收款项
i+vsp@d account current book 往来帐簿
"^CXY3v account of after-acquired property 事后取得的财产报告
sd0r'jb account of defaulter 拖欠帐目
<:;^'x>! account payable 应付帐款
yJ2B3i@T 4 account payee only [A/C payee only] 只可转帐；存入收款人帐户
QLq@u[A account receivable 应收帐款
5,KWprb account receivable report 应收帐款报表
6XV<?
9q account statement 结单；帐单；会计财务报表
Qvoqx>2p5 account title 帐户名称；会计科目
=tdSq"jh accountant's report 会计师报告
~6[*q~B Accountant's Report Rules 会计师报告规则
{ I1~-8 accounting and auditing procedure 会计与审计程序；会计与核数程序
WQePSU Accounting Arrangements 《会计安排》
`)> 7)= { accounting basis 会计基础
P9Q2gVGAO{ accounting by Official Receiver 破产管理署署长呈交的帐目
U8QX46Br Accounting Circular 《会计通告》
I4_d[O9 accounting class 会计类别
K\.5h4k accounting date 记帐日期；会计结算日期
peVq+(=. accounting for money 款项核算
'\ DSTr:N Accounting Officer 会计主任
NY B[Zyp accounting period 会计报告期；会计期
'3(l-nPiG^ accounting policy 会计政策；会计方针
qoU3"8 accounting practice 会计惯例
yfNX7 accounting principle 会计准则
pd@; b5T accounting record 会计记录
Cpl;vQ accounting report 会计报告
j . A6S` Accounting Services Branch [Treasury] 会计事务部〔库务署〕
S 01wwZ Accounting Society of China 中国会计学会
=!MY4&YX accounting statement 会计报表
P>Qpv Sd_# accounting system 会计制度；会计系统
%"$@%"8;3 accounting transaction 会计事项；帐务交易
Yx d X#3 accounting treatment 会计处理
-p,x&h,p accounting year 会计年度
dKhA$f~ accretion 增值；添加
C*6S@4k accrual 应计项目；应累算数目
]> !<G8 =N accrual basis 应计制；权责发生制
}ynT2a#LU' accrual basis accounting 应计制会计；权责发生制会计
E8}+k o accrue 应累算；应计
b!>\2DlyJ accrued benefit 应累算利益
.w?
.ib( accrued charges 应计费用
s4= "kT] accrued cumulative preference share dividend 应累算的累积优先股股息
2ef;NC.&n accrued expenses 应累算费用
[bQj,PZ& accrued interest payable 应付利息；应计未付利息
in%;Eqk accrued interest receivable 应收利息；应计未收利息
PH 4%R]{8{ accrued right 累算权益
S[:xqzyDg accruing profit 应累算的利润
irBDGT~ accumulated fiscal reserve 累积财政储备
g ^>#^rLU accumulated profit 累积利润；滚存溢利
q }C+tn"\ accumulated reserve 累积储备
GR4?BuY, accumulation of surplus income 累积收益盈余
!$qKb_#nC acquired assets 既得资产
|FR3w0o acquisition 收购；购置；取得
]rBM5~ acquisition cost 购置成本
VDEv>u4 acquisition expenses 购置费用
}OShT+xeX acquisition of 100% interest 收购全部股权
j8 ,n7!G acquisition of control 取得控制权
CZ{k@z`r acquisition of fixed assets 购置固定资产
` (4pu6uT acquisition of shell “买壳”
P* #8 ZMA< acquisition price 收购价
J]/}ojW3 act of God 天灾
w=b (X
q+: acting partner 执事合伙人
XAOak$(j active market 买卖活跃的市场；交投畅旺的市场；旺市
3yS active partner 积极参与的合伙人
ni CE\B~ active trading 交投活跃
JN3cg actual circulation 实际流通
``Q 2P% actual cost 实际成本
^C^*,V3 actual expenditure 实际开支；实际支出
'C+;r?1!h actual income 实际入息；实际收入；实际收益
*e"a0 actual market 现货市场
cd@.zg'sYn actual price 现货价；实际价格
8%{q%+ actual profit 实际利润
jk~:\8M(A actual quotation 实盘；实际价位；实际报价
Fw4* actual year basis 按实际年度计算
8Z#j7)G
actuals 实货
sYbH|} actuarial investigation 精算调查
?h\mk0[ actuarial principle 精算原则
}k$4/7ri actuarial report 精算师报告
wOgE|n Actuarial Society of Hong Kong 香港精算学会
S4NL "m actuarial valuation 精算师估值
eo]#sf@\0 actuary 精算师
e, 1u ad referendum agreement 暂定协议；有待覆核的协定
@)YY\l# ad valorem duty 从价税；按值征税
/!FWuRe^ ad valorem duty system 从价税制
*=F(KZ ad valorem fee 从价费
h\[\\m
O ad valorem tariff 从价关税
AD5)
.}[F additional allowance 额外免税额
HaNboYW_K additional amount for unexpired risk 未过期风险的额外款额
/)|X.D additional assessable profit 补加应评税利润
"&YY O#YO additional assessment 补加评税
l3i,K^Y L additional commitment 额外承担
]n1dp2aH additional commitment vote 额外承担拨款
2h~- additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
3C>q h{z" additional dependent parent allowance 供养父母额外免税额
SqPtWEq@P additional provision 额外拨款
Sq]pQ8 additional stamp duty 附加印花税
jB$SUO`* additional tax 补加税罚款；补加税款
g;p)n Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
pNaiXu3 adjudged bankrupt 被裁定破产
1cN')" adjudicated bankrupt 裁定破产人
VA Q)Hc] adjudication fee 裁定费；评定印花税额手续费；评估契据费
7G2PMe;$m adjudication of bankruptcy 裁定破产；宣告破产
3SG?W_
adjudication of insolvency 裁定无力偿还债务
Q %=YM4 ; adjusted actual 经调整的实数；调整后的实数
$+=
<(* adjusted current assets 经调整的流动资产；调整后的流动资产
T8 J4C=?/ adjusted figure 经调整的数字；调整后的数额
pJpNO$$w adjusted liabilities 经调整的负债；调整后的负债
Gy29MUF adjusted loss 经调整的亏损；调整后的亏损
$r.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
[2Mbk~ adjusted profit 经调整的利润；调整后的利润
w:=V@-S 8 adjusted surplus 经调整的盈余额；调整后的盈余额
(-yl|NFBw adjusted value 经调整的价值；调整后的价值
JMV50 y adjustment 调整；修订；理算〔保险〕
3 pWM~(#>- adjustment centre 调剂中心
+JdZPb adjustment lag 调整过程的时间差距；调整时差
{Q (}DI adjustment mechanism 调整机制
c- ]fKj7 adjustment of loss 亏损调整
_ *(bmJM adjustment process 调整过程；调整程序
oY9FK{ adjustment range 调整幅度
$Rtgr{ {;" administered exchange rate 受管制汇率
[IX+M# mf Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
`H%G3M0a administration expenses 行政费用
.QWhK|(.! administration fee 手续费；行政费
=jAFgwP\ administration in bankruptcy 破产管理
&V=7D# L administration order 遗产管理令
6 D F administrator 管理人；遗产管理人
Nud,\mXrY[ administrator of the estate 遗产管理人
mO rWJ~= admission of debt 债项承认书
mX# "+X| admission of proof 接纳债权证明
;<Qdy`
T advance 放贷款项；垫付款项；预支款项；预付款项
_]>JB0IY advance account 暂支帐目；预付款帐户
Csst[3V advance compensation 预付补偿金
u:P~ j advance from shareholder 股东垫款
|^n3{m advance pending reimbursement 预支以待日后付还
'?Bg;Z'L % advanced economy 先进经济体系
)najO *n advancement 预付；预付财产
x-m/SI]_N advances warrant 垫款令
_ 2Py\+$ advancing 贷出
`^F: - adverse balance 逆差
_2Zp1h, adverse exchange 逆汇
=yi OJyx advertisement addressed to shareholders 在报章刊登的致股东通告
7qIB7 _K5
advice for collection 托收通知书
]?l {j advice of drawing 提款通知书；汇票通知书
O12Q8Oj!0 advice of payment 付款通知
C 0C0GqN, Advisory Committee [Securities and Futures Commission]
H'g? llh1J 谘询委员会〔证券及期货事务监察委员会〕
4c gIEw[6 Advisory Committee on Diversification 经济多元化谘询委员会
S>:,z}i affidavit 誓章；遗产申报誓章
W:s@L#- affidavit of no receipt 述明无收款的誓章
**;p (CI affiliate 联号；联营公司；附属公司
Y*YFB|f? affiliated company 附属公司；联号；联营公司
eD#XDK affirmation [estate duty] 非宗教式宣誓〔遗产税〕
L ubrn"128 affordability 负担能力
cnN OZ$) African Development Bank [AfDB] 非洲开发银行
D, ;\F,p after-acquired property 事后取得的财产
+++pI.>(*Q after-hours dealing 市后交易
b{[*N after-tax profit 税后盈利；税后利润；税后溢利
4SVW/Zl.? agency agreement 代理协议
Di(9]: + agency expenses 代理机构的开支
:b#%C
pR agency fee 代理费
Cnh|D^{s Agency Law 《代理法》
>.%4~\U agent 代理人；承销人
e<+<lj " agent of company 公司代理人
Lk, +Tfk" agent's fee 代理人费；经纪费
[~%`N*G aggregate 总计；总数；总体数字
[/9(NUf aggregate amount 总款额；总额
KX+ey8@[ aggregate assets and liabilities 总体资产与负债
a5c'V aggregate at constant price 按固定价格计算的总体数字
MK$Jj " aggregate demand 总需求
XAic9SNu; aggregate gross position 总持仓量
BW K IbG aggregate limit 总限额
=Viy^ieN$ aggregate of salaries tax 合计薪俸税
EA0iYzV aggregate performance 总体表现；总体业绩
9C}qVoNu aggregate supply 总体供应
#uvJH8)D aggregate surplus 总盈余
S7sb7c'4 k aggregate total 整体总额
AlX3Wv } aggregate value 总值；合计价值
L]-w;ll- aggregated basis 合计基准
TipHV;|e aggregated net chargeable income 合计应课税入息实额
ZwJciT!_~ aggregation 合并计算；合计；总和
MOZu.NmO aggregation of incomes of husband and wife 夫妇入息合并计算
X0i3 _RVa aggregation of property 财产的总和
c ~Kc7}I agio 差价；贴水
L(o#4YH}>J 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》
8F6h#%9 Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
*o4%ul\3Y| 《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》
l)Mh2lA,= Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
(_8#YyW# 《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》
_Z#eS/,O@ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
)U98 《香港政府和大韩民国政府关于相互促进和保护投资协定》
#x)}29%e# agreement for a settlement 授产协议
.h8M agreement for assignment 转让协议
1 9I:%$U3 agreement for sale 售卖协议；买卖协议
T VkcDS agreement for sale and purchase 买卖协议
ixI:@# 5wY agreement for the payment of interest 支付利息协议
htHv& agreement for the repayment of money 还款协议
Uf2:gLrF agreement of reinsurance 再保险协议
Z3;= w%W Agricultural Bank of China 中国农业银行
" i`8l .Lc air passenger departure tax 飞机乘客离境税
^KH%mSX> Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
P\(30 airport tax 机场税
^, wnp@ alcohol duty 酒精税
d]7*mzw^j alienation 让与；让渡；转让
h$&rE@N| alimony 生活费；赡养费
Je~p%m#e;K All Ordinaries Index [AOI] 所有普通股指数
R}k69-1vL all risks 全险；综合险
js m0kz All Sales Record for Stock Market 《股票市场成交报告》
w %u5< Allied Capital Resources Limited 新联财务有限公司
SC q3Ds ^ all-items index [Consumer Price Index] 总指数〔消费物价指数〕
`o-*Tr allocation letter 拨款信件
<!!nI%NC allocation of fund 分配款项；预留款项
ND,`Q jmZ allocation of profit 利润分配；溢利分配
6ZgNHARS allocation warrant 拨款令
j+0.= #{?? allotment 分配；配股
~d+O/: =K_ allotment notice 股份配售通知；配股通知
f \'G`4e allotment of shares 股份分配
gz\j(' ~-D allowable 可获宽免；免税的
N cM3P G allowable business loss 可扣除的营业亏损
XGk}e4;_ allowable expenses 可扣税的支出
Fwv\ pJ}$ allowance 免税额；津贴；备抵；准备金
y:9?P~ allowance for debts 债项的免税额
nKu(XgFv allowance for depreciation by wear and tear 耗损折旧免税额
%8 <2> allowance for funeral expenses 殡殓费的免税额
;MZbL) allowance for inflation 为通货膨胀而预留的款项；通胀准备金
#M:B3C!ouY allowance for repairs and outgoings 修葺及支出方面的免税额
1^sb T[%R allowance to debtor 给债务人的津贴
/j
%_ t alteration of capital 资本更改
d+1x*`U| alternate trustee 候补受托人
gvr]]}h:O amalgamation 合并
.+ uVgSN ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
am (#Fa ambit of charges 征税范围；收费范围
J/[7d?hI/ amended valuation 经修订的估值
\E&th p American Commodities Exchange 美国商品交易所
Zh? V,39 American Express Bank Limited 美国运通银行
jrcc American Stock Exchange 美国证券交易所
Rk{$S"8S_ amortization 摊销
@Yarz1 amount due from banks 存放银行同业的款项
`skH-lk, amount due from banks abroad 存放海外银行同业的款项
$w `veP amount due from holding companies 控股公司欠款
ck~ '`<7 amount due from local banks 存放本港银行同业的款项
`&,_xUA amount due to banks 银行同业的存款
/J.0s0 @ amount due to banks abroad 海外银行同业的存款
H<z30r/-w amount due to holding companies 控股公司存款
Di])<V amount due to local banks 本港银行同业的存款
pLo;#e8'f amount due to outport banks 外埠银行同业的存款
m9I(T Ow amount for note issue 发行纸币的款额
f~iML5lG amount of bond 担保契据的款额
1O4D+0 @ amount of consideration 代价款额
wOM<X hZ amount of contribution 供款数额
U,d2DAv t amount of indebtedness 负债款额
{[lx!QF 8& amount of principal of the loan 贷款本金额
U L ck amount of rates chargeable 应征差饷数额
R05T5Q1]A amount of share capital 股本额
pKY LAt+^> amount of sums assured 承保款额
BArJ"t*/z amount of variation 变动幅度
wRj~Qv~E amount of vote 拨款数额
0@w&J9yG amount payable 应付款额
- B jEL; amount receivable 应收款额
/rOnm=P+Q Amsterdam Stock Exchange 阿姆斯特丹证券交易所
6ku8`W yoF analysis 分析
d}pGeU' ancillary risk 附属风险
F *.
/D~K annual account 周年帐目；周年帐目报表；年度决算；年结
\CDAFu# annual accounting date 年结日期
13\Sh annual allowance 每年免税额；年积金；年度津贴；年津
a YR\ <02 annual balance 年度余额
NC;T( @ annual disposable income 每年可动用收入
'l8eH$ annual estimates 周年预算
Z{
%Uw;d annual fee 年费
JkJh fFV annual general meeting 周年大会
Ho >p ^p annual growth rate 年增率；每年增长率
p>!1S annual long-term supplement 长期个案每年补助金
' %:5axg?] annual pensionable emolument 可供计算退休金的年薪
^|r`"gOJ3 annual report 年报
tRkrV]K Annual Report on the Consumer Price Index 《消费物价指数年报》
^`/V i annual return 周年报表；周年申报表；每年报税表格
(+@faP
Annual Return Rules 《周年报表规则》
L q%[A*`^ annual review of consumer prices 每年消费物价回顾
c.\:peDk annual roll-forward basis 逐年延展方式
svF*@(- P# annual salary 年薪
EJv! tyJ\[ annual statement 年度报表；年度决算表
;+r0
O0;9 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
D`8E-Bq annuitant 年金受益人
s^obJl3 annuity 年金
I? A~zigO annuity contract 年金合约
7/ 4~>D&-b annuity on human life 人寿年金
?DJuQFv antecedent debt 先前的债项
+<H !3sW ante-dated cheque 倒填日期支票
,,XS;X? anticipated expenditure 预期开支
QZWoKGd}+ anticipated net profit 预期纯利
fO0- N>W'P anticipated revenue 预期收入
+ Z )`inw anti-inflation measure 反通货膨胀措施
C CC 4(v anti-inflationary stance 反通货膨胀立场
uA C hu ] apparent deficit 表面赤字
=":@Foa apparent financial solvency 表面偿债能力
I M$ 'J apparent partner 表面合伙人
LxIuxt=X|p application for personal assessment 个人入息课税申请书
7jhl0 application of fund 资金应用
T3 =)F% application to release as liquidator and to destruct the books of accounts and documents
o:h)~[n| 申请免除清盘人职务及毁灭帐簿与文件
FyQOa) 5 appointed actuary 委任精算师
9]"\"ka3> appointed auditor 委任核数师；委任审计师
bx1G
CD appointed trustee 委任的受托人
H+nr5!`kz appointer 委任人
Z=0iPy,m> apportioned pro rata 按比例分摊
zf}rf n apportionment 分配；分摊
u|(aS^H=q Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
9t W3!O^_ apportionment formula 分摊方程式
(6 9kvA&|q apportionment of estate duty 遗产税的分摊
HW^{ ;'kH~ appraisal 估价；评估
(2n3exx appreciable growth 可观增长
o@Dk%LxP appreciable impact 显着影响
wHq('+{=&
appreciable increase 可观增长
%`bLmfm appreciation 增值；升值
;<86P3 S appreciation against other currencies 相对其他货币升值
<?{ SU
appreciation of the exchange value of Hong Kong dollar 港元汇值上升
~_ ( !}V appreciation tax 增值税
q=T<^Tk#e appropriation 拨款；拨用；拨付
GE{8I<7c appropriation account 拨款帐目
%
E<FB ;h Appropriation Bill 拨款法案
Kw)C{L5a appropriation-in-aid system 补助拨款办法
w;@`Yi .WQ approved assets 核准资产
.0 rJIO approved basket stock 认可一篮子证券
^XtHF|%0T approved budget 核准预算
$XU-[OF%:9 approved charitable donation 认可慈善捐款
^!N;F" approved charitable institution 认可慈善机构
~ Ay approved currency 核准货币；认可货币
S^*(ALFPj approved estimates 核准预算
>eTf}#s?S approved estimates of expenditure 核准开支预算
<t% Ao," approved overseas insurer 核准海外保险人
/^nP_ID approved overseas trust company 核准海外信托公司
E>o&GYc approved pooled investment fund 核准汇集投资基金
T9aTEsA[U approved provident fund scheme 认可公积金计划
V*0Y_ T{_
approved provision 核准拨款
{9y9Kr|(P: approved redeemable share 核准可赎回股份
LPtx|Sx![ approved regional stock 认可地区性证券
+# m approved retirement scheme 认可退休金计划
<!$j9) ~x approved subordinated loan 核准附属贷款
0]f?Dx/8 arbitrage 套戥；套汇；套利
:DF`A( arbitrageur 套戥者；套汇者
;Of?fe5: arbitrary amount 临时款项
4yJ01s arrangement 措施；安排；协定
D7 8) 4>X arrears 欠款
l sTe*Od arrears of pay 欠付薪酬
7N&3FER arrears of revenue 逾期未收税款；逾期未收的帐项
EuhF$L1 articles of association 组织章程；组织细则；组织章程细则
2n<qAl$t Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
!&W"f#_Z ascertainment of profit 确定利润
&QiAM`MbC= "Asia Clear" “亚洲结算系统”
/ n C$?w Asia Commercial Bank Ltd. 亚洲商业银行有限公司
:/I={)5 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
pP=_@ 3 D Asian Development Fund [ADF] 亚洲发展基金
M)bC%(xJ Asian dollar bond 亚洲美元债券
vq@#Be?@
Asian dollar market 亚洲美元市场
% t,1_c0w Asian dollar rate 亚洲美元利率
%a%+!wX0x Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
I_{9eG1w? Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
P2<gHJ9t asked price 沽盘；喊价；索价；卖方报价
?etj.\q6 assessable income 应评税入息
+9& ulr assessable loss 应评税亏损
F!DrZd>\ assessable profit 应评税利润
f?oI'5R41 assessable value 应评税值
2b vYF ;<r assessed profit 估定利润
wFH(.E0@Q assessed value 经评估价值
X mE_ F assessment 评税；评定；估价；评税单
nJnO/~| assessment number 评税编号；估价编号
kr &:; assessment of additional tax 补加税评税
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>{~5 assessment of performance 业绩评估；实绩评价
ePFC$ kMn Assessor 评税主任
qCv}+d) asset price bubbles 资产价格泡沫
|wl")|b% asset-backed securities 具资产保证的证券
~} FLn9@* assets accretion 资产增值
lUm}nsp=X assets and liabilities 资产与负债
lW@:q04Z$ assets betterment statement 资产递增表；资产改进表
#==[RNM%ap assets lending 实物放款；有抵押贷款
`qQQQ.K7)z assets of the company passing on the death 死者去世时转移的公司资产
+#2@ G}j assets pledged as security for liabilities 用作负债抵押的资产
y2 d_b/ assets portfolio 资产投资组合
T g}H < T assets price 资产价格
'8iv?D5 M assets quality 资产质素
>Kqj{/SWK assets realization 资产变现
J[Y lo&w3 assets refinancing arrangement 资产再集资安排
0.3[=a4 3 assets securitization 资产证券化
oWn_3gzw; assets situated outside Hong Kong 在香港以外地方的资产
D0"yZ p} assets stripping 削减资产；拆卖资产
#&HarBxx assets value 资产值
)xXrs^ assignee 承让人
. /z"P]$ assignment 转让；转让书；转让契
*HfW(C $ assignment of interest 权益转让
}T&;* ww assignment of letters patent and trade mark 专利证书及商标转让
0Mzc1dG: assignment of property 物业转让；物业转让书
}pU!1GsO assignment right 转让权
`^@g2c+d assignor 转让人
6 I>xd associate 有联系的人；有关连人士；相联者；合伙人；联系人
h_}BmJ h_ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
?7uStqa associate member 附属会员
YV>VA<c associated body corporate 相联法人团体
ce-m )o/ associated company 相联公司；联属公司
IT {.^ rP associated corporation 相联法团
iKCTYXN1( Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.,(uoK{ 公认会计师公会〔英国〕
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-mz xj Association of Futures Exchange Brokers 香港期货经纪协会
%[31ZFYB Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
E,nYtn|B association of underwriters 承保人组织
uc{Qhw!;: assumption of control 接管
7kew/8- assurance 担保；保险；转易；转易书
4 Q>jP 3 assurance of interest 权益的转易
_<&K]e@dp at 19XX price 按一九ＸＸ年价格计算
7xa@wa?!L at a discount 按赔价计算；按贴水价格计算；打折扣
}G0.Lq+a at a premium 按溢价计算；按升水价格计算
Q{)F $]w at call 通知付款；按通知
CuGOjQ-k~ at constant market price 按固定市价计算
A/W7 ;D at constant price 按固定价格计算
{e!uvz,e at cost 按成本计算
^Xz`hR at current market price 按当时市价计算；按现时市价计算
67hPQ/S1 at current price 按当时价格计算；按现时价格计算
T3PaG\5B at factor cost 按要素成本计算；按生产要素成本计算
DdA}A>47 at money-of-the-day price 按付款当日价格计算
q=L*
99S at or better 按指定或较佳价位〔买卖指令〕
\q)1 TTnHS at par 按面值计算；平价
znDtM1sLeV at sight 见票即付
`qy6 qKl
N at the close 按收市盘
~dX@5+Gd at the opening 按开市盘
NU 6Kh7 attestation 见证；见证条款
L
M< = j at-the-money option 平价期权
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x8B attorney 受权人；受托代表人
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\G5Y attornment 新拥有人承认书
x%Y a*T attributable profit 可归属利润
4wE pyQ|L attributable share value 可归属股份价值
%v6]>FNP'3 Auckland Stock Exchange 奥克兰证券交易所
]idD&5gd auction 拍卖
7Q4Pjc D auctioneer 拍卖商
&?ed.V@E5 audit 审计；核数
[Z`:1_^0} Audit Commission 审计署
3qwYicq, Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
@R Y b-d 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
q?'gwH37 audit review 帐目审查
kJ5?BdvM& Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
u \& [@v audited account 审计帐目；经审计的帐目
SwmPP- n audited annual account 经审计的周年帐目
T"0)%k8lJ audited balance sheet 经审计的资产负债表
. I9] `Q auditor 核数师；核数主任；审计师
M5bj |tQ4 auditor's certificate 核数师证明书；审计师证明书
113x9+w[ auditor's report 核数师报告；审计师报告
#j ~FA3O Aussie bond 澳元债券
jH#^O ;A austerity budget 紧缩预算
N X #/1= Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
;ZW}47:BS6 Australia All Ordinaries Index 澳洲所有普通股票指数
>[3,qP ]E Australian Dollar [AUD] 澳元
88L bO(q\d Australian Options Market 澳大利亚期权市场
OgpH{" Australian Securities Commission 澳洲证券事务监察委员会
JV*,!5 Australian Society of Certified Practising Accountants 澳洲执业会计师公会
-W"0,.Dvg Australian Stock Exchange 澳大利亚证券交易所
x~ Esu}x7 Austrian Schilling [ATS] 奥地利先令
e, 3(i!47 authentication 认证；鉴证
*,=+R$ authority to purchase 委托购买证；委购书
;<ma K*f\S authorization 认可；核准；授权；授权书
d+| ! 6 authorization by direction 指示授权
+!Gr`&w*) authorization by instruction 指令授权
\:)o'- authorization by warrant 令状授权
>"My\o authorization of unit trust 单位信托的认可
2ZIY{lBe authorized agent 指定代理人
jm!C^5 ! authorized capital 法定资本
af5`ktx authorized clerk 出市员
K*i1! "w authorized dealer 认可交易商
Ac(Vw% authorized financial institution 认可财务机构
4I [FE;^ authorized fund 认可基金
E3C[o! 5 authorized fund house 获授权的基金公司；认可基金公司
` : authorized institution 认可机构
g"AfI authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
blkJm9]v authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
^+l\YB7pD authorized insurer 获授权保险人；获认可承保人
?01""Om authorized investment 特准投资项目
K@u."e aD authorized person 获授权人
~rfjQPbh9x authorized representative 获授权代表
$}c@S0%P" authorized share capital 法定股本
UE;) mZ=l| automated quotation system 自动报价系统
sNpBTG@{l Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
m6ws #%|[ 自动交易系统〔香港期货交易所有限公司〕
'|R@k_nx automatic adjustment mechanism 自动调整机制
xW ZcSIH! automatic adjustment system 自动调整系统
j24 Automatic Clearing House 自动票据交换所
KO;6 1y: automatic exchange rates accumulation system 自动化汇率累集系统
gBS#Z. Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
SX<mj automatic teller machine [ATM] 自动柜员机
aC6b})^ autopay 自动转帐
Yxq Q g available assets 可用资产
9@a;1Wr/f available fiscal reserve 现存财政储备
~O7(0RsCN available profit 可用利润
]6[d-$#^ko Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
s5
'nWMo average 平均；平均数；海损
5WN Z7cO average basic salary 平均基本薪金
%>U*A average consumer expenditure 平均消费开支；一般消费开支
hCoL j6Vx average cost 平均成本
M HB]' average cost of land production 增辟土地平均成本
q xr&_r average daily turnover 平均每日成交额
`ha:Gf average daily wage rate 平均每日工资率
,5"]K'Vce average expenditure pattern 平均开支模式
ti2_kYq average growth rate 平均增长率
JX<W[P>M average net fixed assets 固定资产平均净值
n^)9QQ average of relatives 相对价格平均数
.v&h> @'m average price 平均价格
nY0UnlB` average propensity to consume 平均消费倾向；一般消费倾向
,DO mh<b average propensity to save 平均储蓄倾向；一般储蓄倾向
|6Z M xY average rate 平均率
? UDvFQ& average revenue 平均收入；平均收益
1@dx (_ average stock 平均库存；平均存货
\)]2Uh| average yearly rent 平均年租
io'Ovhf: avoidance of double taxation 避免双重课税
Bx!` UdRn avoidance of tax 避税
