A:
Z# o;H$ A share Ａ股；甲类股份
bvF-F$n%F abatement of tax 减税；减扣免税额
aW*8t'm;m' ABN AMRO Bank N.V. 荷兰银行
e +O502] above-the-line expenditure 线上项目支出；经常预算支出
:R1F\FT* above-the-line receipt 线上项目收入；经常预算收入
J. $U_k ABSA Asia Limited 南非联合亚洲有限公司
2 F#DJN# absolute change 绝对数值变更
^?R8>9 7_? absolute expenditure 实际开支
8fWk C<f} absolute guideline figure 绝对准则数字
\V%l.P4>e absolute interest 绝对权益
A Qm!7, absolute order of discharge 绝对破产解除令
~djHtd> absolute profit margin 绝对利润幅度
D]'/5]~z< absolute value 实值；绝对值
rcUJ OI absolutely vested interest 绝对既得权益
$A^O P{ absorbed cost 已吸收成本；已分摊成本
%4^NX@1jV absorption 吸收；分摊；合并
|3P dlIbO absorption rate 吸收率；摊配率；分摊率
'mYUAVmSC# ACB Finance Limited 亚洲商业财务有限公司
F2!]T = acceptable form of reciprocity 合理的互惠条件
P-?R\(QYtR acceptable rate 适当利率；适当汇率
U0@Qc}y acceptance agreement 承兑协议
g]Z@_ acceptance for honour 参加承兑
{66P-4Ev( acceptor 承兑人；接受人；受票人
OJT% ?P%@{ acceptor for honour 参加承兑人
}NY! z ^ accident insurance 意外保险
ycj\5+ g Accident Insurance Association of Hong Kong 香港意外保险公会
Rj!9pwvT accident insurance scheme 意外保险计划
+j(7.6ia accident year basis 意外年度基准
>SW c accommodation 通融；贷款
r^T+ I3 accommodation bill 通融票据；空头票据
=-E%vnU accommodation party 汇票代发人
jL,P )TC account balance 帐户余额；帐户结余
sUz,F8 G account book 帐簿
g). IF. account collected in advance 预收款项
9o+e3TX p# account current book 往来帐簿
5bo')^xa account of after-acquired property 事后取得的财产报告
iq<nuO account of defaulter 拖欠帐目
H8V@KB account payable 应付帐款
`=P= i>, account payee only [A/C payee only] 只可转帐；存入收款人帐户
BPd * @l account receivable 应收帐款
f,'^"Me$c account receivable report 应收帐款报表
6Sz|3ms account statement 结单；帐单；会计财务报表
1~y\MD*-j account title 帐户名称；会计科目
=4#p|OZP accountant's report 会计师报告
l5FKw;=K}: Accountant's Report Rules 会计师报告规则
IiM=Z=2 accounting and auditing procedure 会计与审计程序；会计与核数程序
B\\M%!a> Accounting Arrangements 《会计安排》
O&evv8 6L accounting basis 会计基础
SYA0Hiw7P accounting by Official Receiver 破产管理署署长呈交的帐目
1T0s
UIY Accounting Circular 《会计通告》
q);@iiJ- accounting class 会计类别
,pIaYU{D accounting date 记帐日期；会计结算日期
u[6aSqwC | accounting for money 款项核算
*?YMoN Accounting Officer 会计主任
@cB6,iUr accounting period 会计报告期；会计期
S7( tGD accounting policy 会计政策；会计方针
s|D[_N!| accounting practice 会计惯例
?)2; W accounting principle 会计准则
Jvr`9<` accounting record 会计记录
? wpl
88z accounting report 会计报告
ImsyyeY] Accounting Services Branch [Treasury] 会计事务部〔库务署〕
y pWhH Accounting Society of China 中国会计学会
wxE'h~+ accounting statement 会计报表
NX8.
\Pf# accounting system 会计制度；会计系统
>D_!d@Z accounting transaction 会计事项；帐务交易
A7R [~ accounting treatment 会计处理
PYyT#AcW2 accounting year 会计年度
ODKHI\U
accretion 增值；添加
l,ic-Y1 accrual 应计项目；应累算数目
@umn[J#* accrual basis 应计制；权责发生制
e'2w-^7 accrual basis accounting 应计制会计；权责发生制会计
_Lgi5B% accrue 应累算；应计
( "wmc"qH accrued benefit 应累算利益
e4<St`K accrued charges 应计费用
+2,EK
accrued cumulative preference share dividend 应累算的累积优先股股息
t#2 szr+ accrued expenses 应累算费用
D-Q54 "^3 accrued interest payable 应付利息；应计未付利息
q.ZkQN+ accrued interest receivable 应收利息；应计未收利息
G2w0r,[ accrued right 累算权益
6+/BYN!&4 accruing profit 应累算的利润
4VP$, |a accumulated fiscal reserve 累积财政储备
.5!Q( accumulated profit 累积利润；滚存溢利
FW:V<{f accumulated reserve 累积储备
."j=s#OC( accumulation of surplus income 累积收益盈余
(97&mhs3 acquired assets 既得资产
tZygTvK/S acquisition 收购；购置；取得
^K 0oJg.E acquisition cost 购置成本
qPn!.m$/ acquisition expenses 购置费用
_-z; acquisition of 100% interest 收购全部股权
o'=i$Eb acquisition of control 取得控制权
C ett*jm_ acquisition of fixed assets 购置固定资产
og`g]Z<I acquisition of shell “买壳”
T/ P
acquisition price 收购价
KJW^pAj$B act of God 天灾
jdd3[ acting partner 执事合伙人
A'suZpL active market 买卖活跃的市场；交投畅旺的市场；旺市
'5\?l:z active partner 积极参与的合伙人
eA-$TSWh active trading 交投活跃
^C~t)U actual circulation 实际流通
; aDYw [ actual cost 实际成本
Q|7;Zsd: actual expenditure 实际开支；实际支出
@=qWwt4~ actual income 实际入息；实际收入；实际收益
K~A@>~vFb actual market 现货市场
+r$VrNVs actual price 现货价；实际价格
/ 2Bf6 actual profit 实际利润
[ Q[ac 6f actual quotation 实盘；实际价位；实际报价
>'v {o{k|C actual year basis 按实际年度计算
"@ L|Z6U( actuals 实货
T1c & 3 actuarial investigation 精算调查
GRAPv|u9[ actuarial principle 精算原则
-#
/'^O +% actuarial report 精算师报告
:oyt JhxU Actuarial Society of Hong Kong 香港精算学会
=xr 2-K)e actuarial valuation 精算师估值
m6o o-muAr actuary 精算师
C,$7fW{? ad referendum agreement 暂定协议；有待覆核的协定
xG|lmYt76 ad valorem duty 从价税；按值征税
wp<f{^ et ad valorem duty system 从价税制
y<m }dW6[\ ad valorem fee 从价费
/J!~0~F ad valorem tariff 从价关税
\Wb3JQ ) additional allowance 额外免税额
TE-(Zil\ additional amount for unexpired risk 未过期风险的额外款额
Q #p gl additional assessable profit 补加应评税利润
}@vf=jm> additional assessment 补加评税
NW~`oc)NS additional commitment 额外承担
scyv]5Hm! additional commitment vote 额外承担拨款
! _?#f| additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
u(~( + 1W additional dependent parent allowance 供养父母额外免税额
!B R@"%hx additional provision 额外拨款
?|{tWR,Vb additional stamp duty 附加印花税
T1uOp5_]B additional tax 补加税罚款；补加税款
LT:8/&\ Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
})C}'!+] adjudged bankrupt 被裁定破产
=~'y' K] adjudicated bankrupt 裁定破产人
<AB({( adjudication fee 裁定费；评定印花税额手续费；评估契据费
5
~Y a Xh^ adjudication of bankruptcy 裁定破产；宣告破产
HjT -5>I7f adjudication of insolvency 裁定无力偿还债务
iz2;xa* adjusted actual 经调整的实数；调整后的实数
sM@1Qyv&0 adjusted current assets 经调整的流动资产；调整后的流动资产
c. uD% adjusted figure 经调整的数字；调整后的数额
gP?.io 9Oi adjusted liabilities 经调整的负债；调整后的负债
" (yw(/ adjusted loss 经调整的亏损；调整后的亏损
m]&y&oz 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
u XVs<im adjusted profit 经调整的利润；调整后的利润
v dPb-z4 adjusted surplus 经调整的盈余额；调整后的盈余额
$|K-wN[ adjusted value 经调整的价值；调整后的价值
j =Z;M1 adjustment 调整；修订；理算〔保险〕
J'*`K>wV adjustment centre 调剂中心
s\.\z[1 adjustment lag 调整过程的时间差距；调整时差
D YTC2 adjustment mechanism 调整机制
_@O.EksY3r adjustment of loss 亏损调整
90">l^HX= adjustment process 调整过程；调整程序
.s>.O6(^% adjustment range 调整幅度
uM2 .?>`X administered exchange rate 受管制汇率
Q$x
3uH\@ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
!DXK\,;> administration expenses 行政费用
-~]]%VJP| administration fee 手续费；行政费
):nC&M\W~ administration in bankruptcy 破产管理
X yD*V;.E administration order 遗产管理令
Ha~} NO administrator 管理人；遗产管理人
R@2*Lgxz~ administrator of the estate 遗产管理人
s[}cj+0 admission of debt 债项承认书
af ye$$X admission of proof 接纳债权证明
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\7Yo^ advance 放贷款项；垫付款项；预支款项；预付款项
h z rS_v advance account 暂支帐目；预付款帐户
l:j>d^V*&x advance compensation 预付补偿金
14yzGhA advance from shareholder 股东垫款
{$'oKJy* advance pending reimbursement 预支以待日后付还
dy t.( 2 advanced economy 先进经济体系
]>,Lw=_[_ advancement 预付；预付财产
,Ofou8C6 advances warrant 垫款令
t rlZ advancing 贷出
Cg]S`R- adverse balance 逆差
d 8VFa'| adverse exchange 逆汇
b\C1qM4 advertisement addressed to shareholders 在报章刊登的致股东通告
4GexY Dk'# advice for collection 托收通知书
V(F1i%9l g advice of drawing 提款通知书；汇票通知书
#./8i nbG advice of payment 付款通知
}M &hcw< Advisory Committee [Securities and Futures Commission]
cfL:#IM 谘询委员会〔证券及期货事务监察委员会〕
b#Vm;6BHD1 Advisory Committee on Diversification 经济多元化谘询委员会
$Fv|w9 affidavit 誓章；遗产申报誓章
uk)D2.eS, affidavit of no receipt 述明无收款的誓章
a
t%qowt affiliate 联号；联营公司；附属公司
h`:B8+k affiliated company 附属公司；联号；联营公司
c4M]q4]F affirmation [estate duty] 非宗教式宣誓〔遗产税〕
kjj? X|Un affordability 负担能力
iM"L%6*I^ African Development Bank [AfDB] 非洲开发银行
W=2#Q2) after-acquired property 事后取得的财产
<4%PT2R after-hours dealing 市后交易
+u MK_ds~ after-tax profit 税后盈利；税后利润；税后溢利
Q`BB@E agency agreement 代理协议
cL: hjr" agency expenses 代理机构的开支
R?}<Cj I agency fee 代理费
S{zl <>+ Agency Law 《代理法》
xDIl agent 代理人；承销人
#z9@x}p5g agent of company 公司代理人
1V ; ,ZGI* agent's fee 代理人费；经纪费
+kT
o$_Wkz aggregate 总计；总数；总体数字
7Q Hrb'c aggregate amount 总款额；总额
|],oc AN{ aggregate assets and liabilities 总体资产与负债
qnnP*15` aggregate at constant price 按固定价格计算的总体数字
P*kC>lvSv aggregate demand 总需求
eKL3Y_5p@ aggregate gross position 总持仓量
wZ/ b;%I! aggregate limit 总限额
[#/@ v/`
aggregate of salaries tax 合计薪俸税
b#:!b aggregate performance 总体表现；总体业绩
/y- 8dgv0a aggregate supply 总体供应
\0z<@)r+AJ aggregate surplus 总盈余
W+#Zmvo aggregate total 整体总额
$rH}2 aggregate value 总值；合计价值
d2 *uY., aggregated basis 合计基准
> C/O >g aggregated net chargeable income 合计应课税入息实额
K(Ak+&[ aggregation 合并计算；合计；总和
Yn8aTg[J aggregation of incomes of husband and wife 夫妇入息合并计算
!6eF8T aggregation of property 财产的总和
U9h@1: agio 差价；贴水
Sxc p
[g; 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》
pGsu#`t Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
y-o54e$4Cq 《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》
k
Hh0&~ ( Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
^Dys#^ 《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》
6<9gVh<=w Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
yGlOs]>n 《香港政府和大韩民国政府关于相互促进和保护投资协定》
e%KCcU agreement for a settlement 授产协议
y-)5d agreement for assignment 转让协议
5Pd^S ew agreement for sale 售卖协议；买卖协议
#LfoG?k1K agreement for sale and purchase 买卖协议
3=IY0Q>/( agreement for the payment of interest 支付利息协议
J; Veza agreement for the repayment of money 还款协议
Vn6]h|vm agreement of reinsurance 再保险协议
!p(N
DQm Agricultural Bank of China 中国农业银行
pxHJX2 air passenger departure tax 飞机乘客离境税
iTJE:[W"y Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
vS G vv43G airport tax 机场税
_hi8m o alcohol duty 酒精税
`D0H u!; alienation 让与；让渡；转让
*w6(nG'M{ alimony 生活费；赡养费
}RZN3U= All Ordinaries Index [AOI] 所有普通股指数
;% PI all risks 全险；综合险
$J]o\~Z J All Sales Record for Stock Market 《股票市场成交报告》
^( 1S`z$ Allied Capital Resources Limited 新联财务有限公司
}N
W01nee all-items index [Consumer Price Index] 总指数〔消费物价指数〕
=yLJGNK[ allocation letter 拨款信件
Ypw:Vp allocation of fund 分配款项；预留款项
jC L 1Bj allocation of profit 利润分配；溢利分配
)"f *Mp allocation warrant 拨款令
wQN/MYF[ allotment 分配；配股
P30|TU+B allotment notice 股份配售通知；配股通知
pFwh v w allotment of shares 股份分配
O
718s\# allowable 可获宽免；免税的
w>6 cc#>q allowable business loss 可扣除的营业亏损
=X=m_\=~@ allowable expenses 可扣税的支出
e%JH q allowance 免税额；津贴；备抵；准备金
[,ZHn$\ allowance for debts 债项的免税额
GqD_6cdh allowance for depreciation by wear and tear 耗损折旧免税额
>+2gA O! allowance for funeral expenses 殡殓费的免税额
6_O3/ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
*."50o=T allowance for repairs and outgoings 修葺及支出方面的免税额
F' ^?s= QX allowance to debtor 给债务人的津贴
n^%",*8gD* alteration of capital 资本更改
_:VIlg
U alternate trustee 候补受托人
Vi<F@ji amalgamation 合并
YF<U'EVU- ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
~3qt<" ambit of charges 征税范围；收费范围
sjwD x0(7= amended valuation 经修订的估值
ZG Qz@H5 American Commodities Exchange 美国商品交易所
L ] !M1\ American Express Bank Limited 美国运通银行
"$PX [: American Stock Exchange 美国证券交易所
@JpkG% eK amortization 摊销
E>k!d'+tb amount due from banks 存放银行同业的款项
\Culf'iX amount due from banks abroad 存放海外银行同业的款项
,2lH*=m; amount due from holding companies 控股公司欠款
{[[/*1r| amount due from local banks 存放本港银行同业的款项
9u] "($ amount due to banks 银行同业的存款
&``nYI g/ amount due to banks abroad 海外银行同业的存款
T#-U\C~o amount due to holding companies 控股公司存款
E<L6/rG amount due to local banks 本港银行同业的存款
fb D amount due to outport banks 外埠银行同业的存款
`8G {-_ amount for note issue 发行纸币的款额
9Vtn62+ amount of bond 担保契据的款额
XJZ S}Z7h amount of consideration 代价款额
Ys@G0}\3G amount of contribution 供款数额
v?`DP amount of indebtedness 负债款额
kr>F=|R] amount of principal of the loan 贷款本金额
TV*@h2C"i amount of rates chargeable 应征差饷数额
E{}Vi>@V? amount of share capital 股本额
Qk`LBvg1 amount of sums assured 承保款额
z*G(AcS) amount of variation 变动幅度
2t`d. s= amount of vote 拨款数额
#lO~n. +P amount payable 应付款额
z;6,, amount receivable 应收款额
~?uch8H Amsterdam Stock Exchange 阿姆斯特丹证券交易所
qt4^e7 o analysis 分析
0'~Iv\s ancillary risk 附属风险
!r`/vQ # annual account 周年帐目；周年帐目报表；年度决算；年结
NLF6O9 annual accounting date 年结日期
g\=e86 annual allowance 每年免税额；年积金；年度津贴；年津
PR~9*#"v.. annual balance 年度余额
{}N=pL8MS annual disposable income 每年可动用收入
n_@cjO annual estimates 周年预算
_ A,mY6 * annual fee 年费
{qL}:ha? annual general meeting 周年大会
i=X
B0- annual growth rate 年增率；每年增长率
::2(pgH annual long-term supplement 长期个案每年补助金
\wx Lt}T-Q annual pensionable emolument 可供计算退休金的年薪
|!"qz$8fB annual report 年报
@]X5g8h Annual Report on the Consumer Price Index 《消费物价指数年报》
$gysy!2}. annual return 周年报表；周年申报表；每年报税表格
H:.l:P J Annual Return Rules 《周年报表规则》
MNd[Xzm annual review of consumer prices 每年消费物价回顾
(5Sv$Xt annual roll-forward basis 逐年延展方式
w~} .c:B annual salary 年薪
6'qu[ ~ }Q annual statement 年度报表；年度决算表
OmAa$L,'w 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
_ e94 annuitant 年金受益人
>^ zbDU1wT annuity 年金
d^Zr I\AJ annuity contract 年金合约
= `oGH annuity on human life 人寿年金
<F<jx"/) antecedent debt 先前的债项
%M
u$0~ct" ante-dated cheque 倒填日期支票
QT7PCHP anticipated expenditure 预期开支
B dKD%CJ[ anticipated net profit 预期纯利
@"'$e_jj" anticipated revenue 预期收入
zE1=*zO` anti-inflation measure 反通货膨胀措施
ZA.i\
;2 anti-inflationary stance 反通货膨胀立场
>!%F $$ apparent deficit 表面赤字
2~RG\JWTA apparent financial solvency 表面偿债能力
#Iwxt3K apparent partner 表面合伙人
#Hi$squJ application for personal assessment 个人入息课税申请书
^>m"j6`h, application of fund 资金应用
,'>O#kD
application to release as liquidator and to destruct the books of accounts and documents
\2VYDBi?| 申请免除清盘人职务及毁灭帐簿与文件
[WW ~SOJe appointed actuary 委任精算师
(I\qTfN4 appointed auditor 委任核数师；委任审计师
QB L| n+ appointed trustee 委任的受托人
w[Q)b() appointer 委任人
gPw{'7'U apportioned pro rata 按比例分摊
klSA Y apportionment 分配；分摊
^2-t|E= Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
t$-!1jq apportionment formula 分摊方程式
,8Q&X~$rY apportionment of estate duty 遗产税的分摊
)l[bu6bM appraisal 估价；评估
g0>Q* x appreciable growth 可观增长
98Ly zF9 appreciable impact 显着影响
: C9vs appreciable increase 可观增长
l{4rKqtX appreciation 增值；升值
)k 6kK} appreciation against other currencies 相对其他货币升值
'O[0oi& appreciation of the exchange value of Hong Kong dollar 港元汇值上升
RG y+W- appreciation tax 增值税
m\e?'-( s appropriation 拨款；拨用；拨付
C5x* t Q| appropriation account 拨款帐目
8KHT"uc'*J Appropriation Bill 拨款法案
aYws{Vii appropriation-in-aid system 补助拨款办法
x f<wM]& approved assets 核准资产
sX,S]:X approved basket stock 认可一篮子证券
%2^wyVkq: approved budget 核准预算
c[X:vDUX approved charitable donation 认可慈善捐款
vx} W.6C} approved charitable institution 认可慈善机构
`e^sQ>rDI approved currency 核准货币；认可货币
$ uqB .f$ approved estimates 核准预算
'o%6TWl9s approved estimates of expenditure 核准开支预算
!?5YX I, approved overseas insurer 核准海外保险人
M}x]\#MMY approved overseas trust company 核准海外信托公司
@"__2\ 0 approved pooled investment fund 核准汇集投资基金
Am"e% |: approved provident fund scheme 认可公积金计划
,f^ ICM approved provision 核准拨款
rWNywxnT approved redeemable share 核准可赎回股份
os Z] R approved regional stock 认可地区性证券
5`p>BJ+ n approved retirement scheme 认可退休金计划
f_'8l2jK1i approved subordinated loan 核准附属贷款
<#~n5W{l arbitrage 套戥；套汇；套利
* ^[j6 arbitrageur 套戥者；套汇者
V?&P).5) arbitrary amount 临时款项
g[ $4a4X arrangement 措施；安排；协定
qA5 Ug arrears 欠款
^/fa sl$# arrears of pay 欠付薪酬
Er@OmNT arrears of revenue 逾期未收税款；逾期未收的帐项
jchq\q)_z articles of association 组织章程；组织细则；组织章程细则
{ pk]p~ Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
) SyU ascertainment of profit 确定利润
7mtX/w 9 "Asia Clear" “亚洲结算系统”
?,^ Aoy Asia Commercial Bank Ltd. 亚洲商业银行有限公司
1"UHe* 2 Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
9A ?)n<3d Asian Development Fund [ADF] 亚洲发展基金
AH?4 F" Asian dollar bond 亚洲美元债券
+l<l3uBNS Asian dollar market 亚洲美元市场
BV=~ !tsl Asian dollar rate 亚洲美元利率
2(H-q( Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
d;.H 9Ne Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
52t6_!y+V asked price 沽盘；喊价；索价；卖方报价
cUC!'+L assessable income 应评税入息
aM YtW j assessable loss 应评税亏损
/_</m?&.U& assessable profit 应评税利润
I'0{Q`} assessable value 应评税值
l;i /$Yu7 assessed profit 估定利润
-mw`f)?Ev assessed value 经评估价值
p((a( Q/ assessment 评税；评定；估价；评税单
-_ <z_IL\% assessment number 评税编号；估价编号
qylI/,y{ assessment of additional tax 补加税评税
ip!-~HNwJ assessment of performance 业绩评估；实绩评价
SVBo0wvz- Assessor 评税主任
U X%J?;g asset price bubbles 资产价格泡沫
45;e y }8 asset-backed securities 具资产保证的证券
%
O u'+A assets accretion 资产增值
xQkvK=~$ assets and liabilities 资产与负债
a!B"WNb+ assets betterment statement 资产递增表；资产改进表
CN:z
*g assets lending 实物放款；有抵押贷款
;@xlrj+ assets of the company passing on the death 死者去世时转移的公司资产
'8=/v*j>? assets pledged as security for liabilities 用作负债抵押的资产
:*Y2na)qQ assets portfolio 资产投资组合
.I.B,wH8 assets price 资产价格
sW@_' Lw assets quality 资产质素
`G`y A % assets realization 资产变现
bX>R9i$
assets refinancing arrangement 资产再集资安排
ZdgzPs " assets securitization 资产证券化
xSq{pxX assets situated outside Hong Kong 在香港以外地方的资产
Z): Nd9 assets stripping 削减资产；拆卖资产
}CL7h;5N 3 assets value 资产值
oS^KC}X assignee 承让人
|=AaGJx assignment 转让；转让书；转让契
]94`7@ assignment of interest 权益转让
`IT]ZAem`/ assignment of letters patent and trade mark 专利证书及商标转让
($-m}UF\/ assignment of property 物业转让；物业转让书
lBGYZ-- assignment right 转让权
BhhFij4 assignor 转让人
>:HmIW0PLe associate 有联系的人；有关连人士；相联者；合伙人；联系人
1>Q4&1Vn Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
rFaG-R associate member 附属会员
< n/ 2 associated body corporate 相联法人团体
H$ .K
associated company 相联公司；联属公司
~*x 2IPi H associated corporation 相联法团
L~AU4Q0o Association of Chartered Certified Accountants [ACCA] [United Kingdom]
.wB'" z8L 公认会计师公会〔英国〕
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#5~WP Association of Futures Exchange Brokers 香港期货经纪协会
i` Q&5K L Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
aa" 3
Io association of underwriters 承保人组织
+lxjuEiae assumption of control 接管
w[C*w\A\M assurance 担保；保险；转易；转易书
b0Dco 0U( assurance of interest 权益的转易
R FoCM^ at 19XX price 按一九ＸＸ年价格计算
?tA%A at a discount 按赔价计算；按贴水价格计算；打折扣
f-p$4%( at a premium 按溢价计算；按升水价格计算
-iKoQkHt at call 通知付款；按通知
_ s*p$/V\ at constant market price 按固定市价计算
. ><-XJ at constant price 按固定价格计算
-Aojk8tc at cost 按成本计算
Y&H< 8ez at current market price 按当时市价计算；按现时市价计算
+lb&_eD at current price 按当时价格计算；按现时价格计算
kc(m.k!|f\ at factor cost 按要素成本计算；按生产要素成本计算
hfw+n< at money-of-the-day price 按付款当日价格计算
[+Fajo;0 at or better 按指定或较佳价位〔买卖指令〕
a~ dgf:e` at par 按面值计算；平价
!o1IpTN at sight 见票即付
83 <CDjD at the close 按收市盘
TD%&9$F at the opening 按开市盘
)Xa_ry7 attestation 见证；见证条款
05g %5vHF at-the-money option 平价期权
sC0u4w>Y attorney 受权人；受托代表人
@dx 8 {oQ attornment 新拥有人承认书
U $Z<lx2P attributable profit 可归属利润
7Mk>`4D'c attributable share value 可归属股份价值
#I D
fJ2 Auckland Stock Exchange 奥克兰证券交易所
) J.xQ}g auction 拍卖
"=1gA~T auctioneer 拍卖商
FP H2 dN audit 审计；核数
p]ujip Audit Commission 审计署
(;&}\OX6nm Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
KIp^|
k7> 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕
'~
H`Ffd. audit review 帐目审查
A Uu<@4R7 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
D Q30\b"gU audited account 审计帐目；经审计的帐目
Q6D>(H#"0 audited annual account 经审计的周年帐目
,H%[R+ ) audited balance sheet 经审计的资产负债表
{2YqEX-I* auditor 核数师；核数主任；审计师
+3J<vM}dy auditor's certificate 核数师证明书；审计师证明书
}0tHzw=#%e auditor's report 核数师报告；审计师报告
4.^ T~n G Aussie bond 澳元债券
#:By/9}- austerity budget 紧缩预算
xy
b=7 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
8|^& ~Rl4 Australia All Ordinaries Index 澳洲所有普通股票指数
qoOwR[NDcq Australian Dollar [AUD] 澳元
qYJ<I'Ux O Australian Options Market 澳大利亚期权市场
+Gg|BTTL/ Australian Securities Commission 澳洲证券事务监察委员会
~_Fx2T:X Australian Society of Certified Practising Accountants 澳洲执业会计师公会
_VVq&t} Australian Stock Exchange 澳大利亚证券交易所
_",< at Austrian Schilling [ATS] 奥地利先令
l i)6^f# authentication 认证；鉴证
L""ZI5J{F9 authority to purchase 委托购买证；委购书
;S
\s&. u authorization 认可；核准；授权；授权书
W@ &a authorization by direction 指示授权
,SidY\FzH authorization by instruction 指令授权
H(gY = authorization by warrant 令状授权
I;-Y2* authorization of unit trust 单位信托的认可
oyr b.lu / authorized agent 指定代理人
Q4_r) &np authorized capital 法定资本
o$eCd{HuX authorized clerk 出市员
T~k @Z authorized dealer 认可交易商
Qrt\bz h/} authorized financial institution 认可财务机构
DxwR&S{ authorized fund 认可基金
1ANF hl(l authorized fund house 获授权的基金公司；认可基金公司
}dpTR9j= authorized institution 认可机构
!y B4;f$ authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
&a=7 8Z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
yQMwt|C4 authorized insurer 获授权保险人；获认可承保人
s .<.6t:G4 authorized investment 特准投资项目
w7., ch authorized person 获授权人
1Acs0` 3 authorized representative 获授权代表
tsL
; wT_ authorized share capital 法定股本
l
_% <U automated quotation system 自动报价系统
1O< 6=oH Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
g4b#U\D@)/ 自动交易系统〔香港期货交易所有限公司〕
IdN3Ea] automatic adjustment mechanism 自动调整机制
|Y05 *!\P* automatic adjustment system 自动调整系统
mvK ^') Automatic Clearing House 自动票据交换所
y: x<`E= automatic exchange rates accumulation system 自动化汇率累集系统
W#~7X Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
kl]MP}wc automatic teller machine [ATM] 自动柜员机
'~Cn+xf 4] autopay 自动转帐
)v_v 7 ~H& available assets 可用资产
,}&TZk N{- available fiscal reserve 现存财政储备
v@tEHRadz available profit 可用利润
YI
?P@y Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
:;.^r,QAI average 平均；平均数；海损
D\b$$z]q average basic salary 平均基本薪金
51b%uz average consumer expenditure 平均消费开支；一般消费开支
Y|><Ls 6Q average cost 平均成本
hPSMPbI average cost of land production 增辟土地平均成本
`_)H aF>/ average daily turnover 平均每日成交额
""jW'% wR average daily wage rate 平均每日工资率
^!\AT!OT average expenditure pattern 平均开支模式
JPAjOcmU/ average growth rate 平均增长率
g i6s +2 average net fixed assets 固定资产平均净值
L7;~4_M9.V average of relatives 相对价格平均数
l= p_ average price 平均价格
4NW!{Vw , average propensity to consume 平均消费倾向；一般消费倾向
KD ,3U/ 3 average propensity to save 平均储蓄倾向；一般储蓄倾向
#
:k= average rate 平均率
_%=CW'
B average revenue 平均收入；平均收益
a`n)aXU l average stock 平均库存；平均存货
OcO/wA(&{ average yearly rent 平均年租
`DF49YP"~ avoidance of double taxation 避免双重课税
/0H}-i avoidance of tax 避税
