A:
O}Ipg[h A share Ａ股；甲类股份
{0&'XA=j abatement of tax 减税；减扣免税额
n<}t\<LG^c ABN AMRO Bank N.V. 荷兰银行
d" .Xp4}f above-the-line expenditure 线上项目支出；经常预算支出
7K 8tz} above-the-line receipt 线上项目收入；经常预算收入
Kx -s95t ABSA Asia Limited 南非联合亚洲有限公司
?89K
[D| absolute change 绝对数值变更
`t@Rh~B absolute expenditure 实际开支
4iXB`@k absolute guideline figure 绝对准则数字
gc
ce]QS absolute interest 绝对权益
=54"9* absolute order of discharge 绝对破产解除令
;tBc&L J? absolute profit margin 绝对利润幅度
a2'si}'3 absolute value 实值；绝对值
4Ou|4WjnL absolutely vested interest 绝对既得权益
uxxS."~ absorbed cost 已吸收成本；已分摊成本
U2l DTRt absorption 吸收；分摊；合并
i^i^g5l! absorption rate 吸收率；摊配率；分摊率
|#87|XIJ&~ ACB Finance Limited 亚洲商业财务有限公司
<b5J"i&m acceptable form of reciprocity 合理的互惠条件
ls^| j%$J acceptable rate 适当利率；适当汇率
3I" <\M4x acceptance agreement 承兑协议
W=[.. d acceptance for honour 参加承兑
e=8z,.Xk acceptor 承兑人；接受人；受票人
z_A:MoYf o acceptor for honour 参加承兑人
|i}5v T78 accident insurance 意外保险
& !adW@y Accident Insurance Association of Hong Kong 香港意外保险公会
R*DQm accident insurance scheme 意外保险计划
/5PV|o nO accident year basis 意外年度基准
}'"4q accommodation 通融；贷款
&fI x2ZM[ accommodation bill 通融票据；空头票据
B !;qz[]I accommodation party 汇票代发人
iG.qMf. account balance 帐户余额；帐户结余
5bfd8C account book 帐簿
53i7:1[uV account collected in advance 预收款项
:k- (%E]( account current book 往来帐簿
}"sZ )FE account of after-acquired property 事后取得的财产报告
#fuc`X3:HL account of defaulter 拖欠帐目
, :10 account payable 应付帐款
*Dz<Pi ^ account payee only [A/C payee only] 只可转帐；存入收款人帐户
.5t|FJ]`$ account receivable 应收帐款
|x
Nd^ account receivable report 应收帐款报表
1]yjhw9g account statement 结单；帐单；会计财务报表
6G6B!x account title 帐户名称；会计科目
Wg V 'T#* accountant's report 会计师报告
x}c%8dO#J Accountant's Report Rules 会计师报告规则
aCwb[7N accounting and auditing procedure 会计与审计程序；会计与核数程序
_(TYR* Accounting Arrangements 《会计安排》
ql +tqgo accounting basis 会计基础
g4`)n` accounting by Official Receiver 破产管理署署长呈交的帐目
3hPj ;-u Accounting Circular 《会计通告》
f<Co&^ A accounting class 会计类别
r
N.<S[ accounting date 记帐日期；会计结算日期
d{gj8 accounting for money 款项核算
:'t+*{ff Accounting Officer 会计主任
OE"r=is accounting period 会计报告期；会计期
? eU=xO accounting policy 会计政策；会计方针
f:).wi
Ld accounting practice 会计惯例
]h ` <E~ accounting principle 会计准则
k *#fN(_ accounting record 会计记录
z1WF@ Ej accounting report 会计报告
Hf
] w Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{|jrYU.k~ Accounting Society of China 中国会计学会
4)IRm2G accounting statement 会计报表
%" 1*,g{ accounting system 会计制度；会计系统
MmvMuX]#) accounting transaction 会计事项；帐务交易
(16U]s accounting treatment 会计处理
?9?eA^X% accounting year 会计年度
6?CBa]QG accretion 增值；添加
Y X BU9T{r accrual 应计项目；应累算数目
us: V\V accrual basis 应计制；权责发生制
3XOf-v:~ accrual basis accounting 应计制会计；权责发生制会计
4Y=sTXbFt accrue 应累算；应计
y*AB=d^ accrued benefit 应累算利益
2u>
[[U1: accrued charges 应计费用
R>3a?.X accrued cumulative preference share dividend 应累算的累积优先股股息
X`,]@c%C` accrued expenses 应累算费用
i;yr=S,a0/ accrued interest payable 应付利息；应计未付利息
"(U%Vg|) accrued interest receivable 应收利息；应计未收利息
!aVwmd'9 accrued right 累算权益
l5 FM>q accruing profit 应累算的利润
Je5UVf3>2& accumulated fiscal reserve 累积财政储备
+yh-HYo` accumulated profit 累积利润；滚存溢利
E@f2hW2 accumulated reserve 累积储备
;M 9 5A accumulation of surplus income 累积收益盈余
CXzN4! acquired assets 既得资产
?]d [K>bv acquisition 收购；购置；取得
@t;WdbxB% acquisition cost 购置成本
P/'9k0zs) acquisition expenses 购置费用
- d|VX D5N acquisition of 100% interest 收购全部股权
"n4' \ig acquisition of control 取得控制权
S!/N
lSr< acquisition of fixed assets 购置固定资产
&)8-i O acquisition of shell “买壳”
Gm]]Z_ acquisition price 收购价
T{L{<+9% act of God 天灾
SiM1Go}# acting partner 执事合伙人
g.cD3N active market 买卖活跃的市场；交投畅旺的市场；旺市
#ilU(39e active partner 积极参与的合伙人
l F=l|.c active trading 交投活跃
< Bmqox0 actual circulation 实际流通
] [b2Q> actual cost 实际成本
X1P_IB actual expenditure 实际开支；实际支出
L POZA` actual income 实际入息；实际收入；实际收益
|H,g}XWMU actual market 现货市场
nt"8kv actual price 现货价；实际价格
{O"?_6 ', actual profit 实际利润
`wyX)6A|bt actual quotation 实盘；实际价位；实际报价
/f:)I.FUm actual year basis 按实际年度计算
[~
Wiy3n actuals 实货
`F#<qZSR actuarial investigation 精算调查
{U`B| actuarial principle 精算原则
.Fz5K&E= actuarial report 精算师报告
f
+# Actuarial Society of Hong Kong 香港精算学会
K }]0<\N actuarial valuation 精算师估值
bwo{
Lw~ actuary 精算师
6Wos6_ ad referendum agreement 暂定协议；有待覆核的协定
\n @S.Y?P ad valorem duty 从价税；按值征税
K-xmLEu ad valorem duty system 从价税制
iz2I4 _N ad valorem fee 从价费
X@ljZ ad valorem tariff 从价关税
CQq'x +{F additional allowance 额外免税额
Tz=YSQy$9 additional amount for unexpired risk 未过期风险的额外款额
}x[d]fcC additional assessable profit 补加应评税利润
Dm3/i |Y additional assessment 补加评税
xTnd9'Pk`: additional commitment 额外承担
@;-6qZ additional commitment vote 额外承担拨款
(N etn& additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
%7_c|G1 additional dependent parent allowance 供养父母额外免税额
# $vef
additional provision 额外拨款
xEL nik_L2 additional stamp duty 附加印花税
.CrrjS w additional tax 补加税罚款；补加税款
.
k6) Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
H& #Od? adjudged bankrupt 被裁定破产
H3# xBn>9 adjudicated bankrupt 裁定破产人
>};6>)0 adjudication fee 裁定费；评定印花税额手续费；评估契据费
zEQ<Q\"1 adjudication of bankruptcy 裁定破产；宣告破产
u#+p6%?k adjudication of insolvency 裁定无力偿还债务
$Qm -p?f adjusted actual 经调整的实数；调整后的实数
,sAN,?eG~ adjusted current assets 经调整的流动资产；调整后的流动资产
[n `SXBi+n adjusted figure 经调整的数字；调整后的数额
X9:(}=E
V adjusted liabilities 经调整的负债；调整后的负债
&wZ ggp adjusted loss 经调整的亏损；调整后的亏损
I<w`+<o( adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
!n=@(bT*wT adjusted profit 经调整的利润；调整后的利润
brQkVt_)EE adjusted surplus 经调整的盈余额；调整后的盈余额
cI)XXb4 adjusted value 经调整的价值；调整后的价值
>! j= {hK adjustment 调整；修订；理算〔保险〕
W~1/vJ.*l adjustment centre 调剂中心
m_%1I J adjustment lag 调整过程的时间差距；调整时差
n 0X_m@ adjustment mechanism 调整机制
s[yIvlHw` adjustment of loss 亏损调整
,_66U; T adjustment process 调整过程；调整程序
mG Qgy[gX adjustment range 调整幅度
N.J;/!%! administered exchange rate 受管制汇率
Tl#Jf3XY} Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
XFeeNcqF administration expenses 行政费用
2p( M`@ administration fee 手续费；行政费
'~-Lxvf ' administration in bankruptcy 破产管理
-DO*,Eecv administration order 遗产管理令
w"Cc Wng1 administrator 管理人；遗产管理人
vT<q zN administrator of the estate 遗产管理人
s$Il; admission of debt 债项承认书
{__Z\D2I admission of proof 接纳债权证明
1}E `K# advance 放贷款项；垫付款项；预支款项；预付款项
x8a?I T. advance account 暂支帐目；预付款帐户
\WM* 2& advance compensation 预付补偿金
#5?Q{ORN o advance from shareholder 股东垫款
;Yrg4/Ipa advance pending reimbursement 预支以待日后付还
Mk=;UBb$X advanced economy 先进经济体系
TQ? D*& advancement 预付；预付财产
H=vrF - # advances warrant 垫款令
DP fP)J:~ advancing 贷出
nL}bCX{ adverse balance 逆差
k'N `5M) adverse exchange 逆汇
U! F~>< advertisement addressed to shareholders 在报章刊登的致股东通告
b$ sw`Rsw advice for collection 托收通知书
\/jr0): advice of drawing 提款通知书；汇票通知书
fhu- YYJt advice of payment 付款通知
qO Advisory Committee [Securities and Futures Commission]
Ejdw"P" 谘询委员会〔证券及期货事务监察委员会〕
>G2o Advisory Committee on Diversification 经济多元化谘询委员会
'3>kD H+ affidavit 誓章；遗产申报誓章
1#AdEd[ affidavit of no receipt 述明无收款的誓章
v>3)^l:=Y* affiliate 联号；联营公司；附属公司
9=&e5Oq} affiliated company 附属公司；联号；联营公司
s,TKC67.%+ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
5/Ng!bW affordability 负担能力
PXGS5 , African Development Bank [AfDB] 非洲开发银行
]Mc Lac e& after-acquired property 事后取得的财产
]1 #& J( after-hours dealing 市后交易
gmfux
b/ after-tax profit 税后盈利；税后利润；税后溢利
NF1e>O:a< agency agreement 代理协议
=2#a@D6Bl agency expenses 代理机构的开支
i0 uBb%GMT agency fee 代理费
u93=>S Agency Law 《代理法》
TB] %?L: agent 代理人；承销人
lrjlkgSN agent of company 公司代理人
0lNVQxG agent's fee 代理人费；经纪费
7z
\I \8 aggregate 总计；总数；总体数字
'sJ=h0d_[V aggregate amount 总款额；总额
<^,w,A
aggregate assets and liabilities 总体资产与负债
2}u hPW+ aggregate at constant price 按固定价格计算的总体数字
Fz k aggregate demand 总需求
y
D.S" aggregate gross position 总持仓量
?JTy+V2t aggregate limit 总限额
f>JuxX \G aggregate of salaries tax 合计薪俸税
pN<wO1\9 aggregate performance 总体表现；总体业绩
lgZ3=h aggregate supply 总体供应
) 5lo^Qb aggregate surplus 总盈余
Lj"~6l `) aggregate total 整体总额
xm>RLx}9 aggregate value 总值；合计价值
DCb\ =E aggregated basis 合计基准
ze
Qgg |; aggregated net chargeable income 合计应课税入息实额
c,KT1me aggregation 合并计算；合计；总和
YzU(U_g$ aggregation of incomes of husband and wife 夫妇入息合并计算
L0SeG: aggregation of property 财产的总和
&I.UEF2, agio 差价；贴水
mt7}1s,i[ 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》
/%Bc*k=ox Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
sk!v!^\_r 《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》
Wy%q9x]} Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
QP|Ou*Qm) 《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》
=+q9R` !L] Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
BVxg=7%St 《香港政府和大韩民国政府关于相互促进和保护投资协定》
}cyHR1K agreement for a settlement 授产协议
RqW
ZhHI1M agreement for assignment 转让协议
Q7$ILW-S agreement for sale 售卖协议；买卖协议
N<+
><>9 agreement for sale and purchase 买卖协议
%4U;Rdq&Ud agreement for the payment of interest 支付利息协议
vm)& WEL! agreement for the repayment of money 还款协议
|XxA Fje agreement of reinsurance 再保险协议
9Y 1&SEsNX Agricultural Bank of China 中国农业银行
~$>l@> xX air passenger departure tax 飞机乘客离境税
9^J8V]X Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
80cBLGG airport tax 机场税
q{ov62t` alcohol duty 酒精税
{*H&NI alienation 让与；让渡；转让
Pze$QBNoRd alimony 生活费；赡养费
\t'(&taX< All Ordinaries Index [AOI] 所有普通股指数
IpY R all risks 全险；综合险
g^(wZ$NH All Sales Record for Stock Market 《股票市场成交报告》
9i WDEk Allied Capital Resources Limited 新联财务有限公司
s;q]:+#7g all-items index [Consumer Price Index] 总指数〔消费物价指数〕
xA]CtB*o7 allocation letter 拨款信件
<CJua1l\ allocation of fund 分配款项；预留款项
gF1q Z=< allocation of profit 利润分配；溢利分配
vpx8GiV allocation warrant 拨款令
`h12 allotment 分配；配股
{z Bf *x allotment notice 股份配售通知；配股通知
r00waw>C\ allotment of shares 股份分配
p~I+ZYWF' allowable 可获宽免；免税的
nnIBN4 allowable business loss 可扣除的营业亏损
XF(I$Mxl6 allowable expenses 可扣税的支出
0F sz allowance 免税额；津贴；备抵；准备金
Nh ~ Hh( allowance for debts 债项的免税额
"<0B CJJ allowance for depreciation by wear and tear 耗损折旧免税额
-;'8#"{`^ allowance for funeral expenses 殡殓费的免税额
QJp
_ >K allowance for inflation 为通货膨胀而预留的款项；通胀准备金
.pQH>;k]K allowance for repairs and outgoings 修葺及支出方面的免税额
?: Y{c#w> allowance to debtor 给债务人的津贴
=?T\zLN= alteration of capital 资本更改
?"PUw3V3lB alternate trustee 候补受托人
8 s!0Z1Roc amalgamation 合并
]y@8mb& ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
K8doYN ambit of charges 征税范围；收费范围
n'0^l?V amended valuation 经修订的估值
4)+MvKxjS American Commodities Exchange 美国商品交易所
c|u{(E58 American Express Bank Limited 美国运通银行
xf<D5 olZ American Stock Exchange 美国证券交易所
aM?Xi6
U5 amortization 摊销
< i* v amount due from banks 存放银行同业的款项
O5{!CT$ amount due from banks abroad 存放海外银行同业的款项
p*F&G=ZE amount due from holding companies 控股公司欠款
n>jb<uz amount due from local banks 存放本港银行同业的款项
Oi&.pY:X- amount due to banks 银行同业的存款
!7@IWz(, " amount due to banks abroad 海外银行同业的存款
:Ts"f* amount due to holding companies 控股公司存款
( =0W[@ k amount due to local banks 本港银行同业的存款
2}>jq8Y47 amount due to outport banks 外埠银行同业的存款
^ruS amount for note issue 发行纸币的款额
QIF|pZ+^ amount of bond 担保契据的款额
;oV dkp amount of consideration 代价款额
,rc5r3 amount of contribution 供款数额
y.2_5&e/ amount of indebtedness 负债款额
d b^S@} amount of principal of the loan 贷款本金额
DCM ,|FE amount of rates chargeable 应征差饷数额
@Z~lM5n$8 amount of share capital 股本额
BKfcK>%g amount of sums assured 承保款额
|E0>-\6 amount of variation 变动幅度
gxpR#/(E~ amount of vote 拨款数额
jZS6f*$ amount payable 应付款额
K>6#MI amount receivable 应收款额
{&8-OoH ~ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
esx<feP)\ analysis 分析
eX7Ev'(H ancillary risk 附属风险
jI( ~\` annual account 周年帐目；周年帐目报表；年度决算；年结
r 9 'lFj annual accounting date 年结日期
< i"U%Ds ( annual allowance 每年免税额；年积金；年度津贴；年津
4.7OX&L'G annual balance 年度余额
iU{bPyz , annual disposable income 每年可动用收入
7kO5hlKeo annual estimates 周年预算
-}1S6dzr annual fee 年费
;$l!mv 7 annual general meeting 周年大会
L=3^A'| annual growth rate 年增率；每年增长率
@26H; annual long-term supplement 长期个案每年补助金
AZt~ \q f annual pensionable emolument 可供计算退休金的年薪
G+
PBV%gE[ annual report 年报
[c]X)
@#S Annual Report on the Consumer Price Index 《消费物价指数年报》
#o_`$'> annual return 周年报表；周年申报表；每年报税表格
12DMb9_rp Annual Return Rules 《周年报表规则》
[t5:4
Iq annual review of consumer prices 每年消费物价回顾
1@RctI_} annual roll-forward basis 逐年延展方式
S9}P 5 ;u annual salary 年薪
g4! zH};n annual statement 年度报表；年度决算表
_,_>B8 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
o0&jel1a annuitant 年金受益人
} WY7!Y annuity 年金
#K'3` dpL annuity contract 年金合约
c 6@!?8J annuity on human life 人寿年金
N,V %/O{Y antecedent debt 先前的债项
:X Er {X ante-dated cheque 倒填日期支票
xz[a3In+ anticipated expenditure 预期开支
PmyS6a@ anticipated net profit 预期纯利
]h~=lItTRZ anticipated revenue 预期收入
:q S=_!1 anti-inflation measure 反通货膨胀措施
{co(w
7 anti-inflationary stance 反通货膨胀立场
.cN\x@3-j apparent deficit 表面赤字
(p26TN;*$5 apparent financial solvency 表面偿债能力
%h 6?/ apparent partner 表面合伙人
)X g,;^ application for personal assessment 个人入息课税申请书
zI8 Q "b application of fund 资金应用
A>(m}P application to release as liquidator and to destruct the books of accounts and documents
*,{. oO9# 申请免除清盘人职务及毁灭帐簿与文件
;H /*%2 appointed actuary 委任精算师
2+
F34 appointed auditor 委任核数师；委任审计师
&^FCp'J- appointed trustee 委任的受托人
iq-n(Rfw~ appointer 委任人
2-j+-B|i apportioned pro rata 按比例分摊
, .uu/qV}w apportionment 分配；分摊
RzQ1Wq Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
55MsF}p apportionment formula 分摊方程式
8:0QI kqk apportionment of estate duty 遗产税的分摊
3]WIN_h appraisal 估价；评估
`DIIJ<;g appreciable growth 可观增长
frbKi _1 appreciable impact 显着影响
ZXljCiNn+\ appreciable increase 可观增长
01}az~&;35 appreciation 增值；升值
j0^~="p%C appreciation against other currencies 相对其他货币升值
n( l!T
7 appreciation of the exchange value of Hong Kong dollar 港元汇值上升
G<OC99;8 appreciation tax 增值税
1VL!0H appropriation 拨款；拨用；拨付
Q
,30 appropriation account 拨款帐目
SdBv?` u|g Appropriation Bill 拨款法案
D oX!P|* appropriation-in-aid system 补助拨款办法
&0SX* KyI approved assets 核准资产
A#M#JI-Y approved basket stock 认可一篮子证券
dX{|-;6vm approved budget 核准预算
N~ _GJw@ approved charitable donation 认可慈善捐款
&!]$ # approved charitable institution 认可慈善机构
^qs=fF approved currency 核准货币；认可货币
) a.Y$![ approved estimates 核准预算
m619bzFlB approved estimates of expenditure 核准开支预算
j hrmQS approved overseas insurer 核准海外保险人
4YM!S E-I approved overseas trust company 核准海外信托公司
W_9-JM(r approved pooled investment fund 核准汇集投资基金
vt<r_&+ pJ approved provident fund scheme 认可公积金计划
W,5A|Q~ approved provision 核准拨款
U(3+*'8r,1 approved redeemable share 核准可赎回股份
5:/
zbt\C approved regional stock 认可地区性证券
I!&|L0Qq approved retirement scheme 认可退休金计划
kL QPa[u4 approved subordinated loan 核准附属贷款
w V-1B\m arbitrage 套戥；套汇；套利
rlk0t 159 arbitrageur 套戥者；套汇者
^5j| arbitrary amount 临时款项
3P~I' FQ arrangement 措施；安排；协定
W!8g.r4u+, arrears 欠款
akHcN]sa2 arrears of pay 欠付薪酬
oGx OJyD arrears of revenue 逾期未收税款；逾期未收的帐项
_R<eWp articles of association 组织章程；组织细则；组织章程细则
ewg&DBbN" Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
Gf\Dc ascertainment of profit 确定利润
LvgNdVJDP| "Asia Clear" “亚洲结算系统”
[>QV^2'Z Asia Commercial Bank Ltd. 亚洲商业银行有限公司
W&ya_iP~C Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
c e th )Xm Asian Development Fund [ADF] 亚洲发展基金
B M!\U 6 Asian dollar bond 亚洲美元债券
G[n ^SEY! Asian dollar market 亚洲美元市场
E</Um M+ R Asian dollar rate 亚洲美元利率
(m80is l Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
|>@Gb gw^M Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
CwZ+P n0 asked price 沽盘；喊价；索价；卖方报价
T#xCu|5 assessable income 应评税入息
k v1q \ assessable loss 应评税亏损
#\KSv
Z assessable profit 应评税利润
Q* }#?g assessable value 应评税值
P1)f-: ; assessed profit 估定利润
W#87T_7T[ assessed value 经评估价值
U.is:&] E assessment 评税；评定；估价；评税单
y}*rRm.: assessment number 评税编号；估价编号
2.Cj jI assessment of additional tax 补加税评税
Ex9%i9H assessment of performance 业绩评估；实绩评价
&M(=#pq9 Assessor 评税主任
l:mC' aR asset price bubbles 资产价格泡沫
PhW< )B] asset-backed securities 具资产保证的证券
3IQ)%EN assets accretion 资产增值
< -62m8N| assets and liabilities 资产与负债
&S}%)g%Iv9 assets betterment statement 资产递增表；资产改进表
n0g,r/ assets lending 实物放款；有抵押贷款
H_KE^1 assets of the company passing on the death 死者去世时转移的公司资产
R}njFQvS) assets pledged as security for liabilities 用作负债抵押的资产
QLrFAV assets portfolio 资产投资组合
Wc [@, assets price 资产价格
a)=WDRk assets quality 资产质素
T`KH7y|bv assets realization 资产变现
YYU Di@K assets refinancing arrangement 资产再集资安排
<jE6ye(R assets securitization 资产证券化
BoZ])Y6= assets situated outside Hong Kong 在香港以外地方的资产
RFd.L@-] assets stripping 削减资产；拆卖资产
,g2|8>sJP assets value 资产值
Z3?,r[ assignee 承让人
V{@
xhW0 assignment 转让；转让书；转让契
//cj$}Rn! assignment of interest 权益转让
HKr") K% assignment of letters patent and trade mark 专利证书及商标转让
im {'PgiR assignment of property 物业转让；物业转让书
ON#\W>MK? assignment right 转让权
z1[2.&9D- assignor 转让人
zJJ
KLr; associate 有联系的人；有关连人士；相联者；合伙人；联系人
P5/K?I~/So Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
7 sKN ` associate member 附属会员
$ s<,xY 9 associated body corporate 相联法人团体
q(<#7 spz associated company 相联公司；联属公司
Bv_C *vW associated corporation 相联法团
e@' rY#:u Association of Chartered Certified Accountants [ACCA] [United Kingdom]
}YJ(|z"" 公认会计师公会〔英国〕
3 "=% [ Association of Futures Exchange Brokers 香港期货经纪协会
0 jCYOl Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^{&Vv(~!Q association of underwriters 承保人组织
H ?98^y7 assumption of control 接管
Xr\|U89P assurance 担保；保险；转易；转易书
1;cV [&3 assurance of interest 权益的转易
R r ! PU at 19XX price 按一九ＸＸ年价格计算
ofbNg _K> at a discount 按赔价计算；按贴水价格计算；打折扣
@/h_v#W at a premium 按溢价计算；按升水价格计算
%}jwuNGA at call 通知付款；按通知
9k8ftxB^ at constant market price 按固定市价计算
RN\4y{@ at constant price 按固定价格计算
54~`8f at cost 按成本计算
4]9+ at current market price 按当时市价计算；按现时市价计算
nB" r<?n< at current price 按当时价格计算；按现时价格计算
]ji M at factor cost 按要素成本计算；按生产要素成本计算
su.hm c at money-of-the-day price 按付款当日价格计算
9Axk- c at or better 按指定或较佳价位〔买卖指令〕
amq]&.M at par 按面值计算；平价
|S48xsFvq at sight 见票即付
eUlF4l< ] at the close 按收市盘
w"d~R at the opening 按开市盘
YBn"9w\# attestation 见证；见证条款
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$?2?2 at-the-money option 平价期权
nN " Y~W^k attorney 受权人；受托代表人
q !\Ht2$b attornment 新拥有人承认书
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eVIe attributable profit 可归属利润
]. 53t"* attributable share value 可归属股份价值
(pM5B8 U Auckland Stock Exchange 奥克兰证券交易所
S|!)_RL auction 拍卖
a@ `1 5O: auctioneer 拍卖商
Z7RGOZQ}G audit 审计；核数
`:cnu; Audit Commission 审计署
DpjiE/* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
}[ LME Z 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〕
tWR>I$O8F audit review 帐目审查
3 E H /6 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
tdSy&]P audited account 审计帐目；经审计的帐目
H_)\:gT G audited annual account 经审计的周年帐目
m[ *)sm audited balance sheet 经审计的资产负债表
jL8[;*^G auditor 核数师；核数主任；审计师
n IdB, auditor's certificate 核数师证明书；审计师证明书
V5sH:A7GJ auditor's report 核数师报告；审计师报告
hJY= ) Aussie bond 澳元债券
ceBu i8a
| austerity budget 紧缩预算
(t' hWS Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
`|K30hRp: Australia All Ordinaries Index 澳洲所有普通股票指数
?"f\"N Australian Dollar [AUD] 澳元
q<(yNqMKP Australian Options Market 澳大利亚期权市场
[uCW8:e Australian Securities Commission 澳洲证券事务监察委员会
O="# yE) Australian Society of Certified Practising Accountants 澳洲执业会计师公会
E!<w t Australian Stock Exchange 澳大利亚证券交易所
qN((Xz+AZE Austrian Schilling [ATS] 奥地利先令
.),ql_sXr authentication 认证；鉴证
19-|.9m( authority to purchase 委托购买证；委购书
T0B Fit6 authorization 认可；核准；授权；授权书
[ kwVxaI authorization by direction 指示授权
,!+>/RlJ authorization by instruction 指令授权
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n lJi1f authorization by warrant 令状授权
<#AS[Q[N authorization of unit trust 单位信托的认可
Q\>9 PKK authorized agent 指定代理人
2w)[1s[ authorized capital 法定资本
S <~"\<ED authorized clerk 出市员
-o c@$*t authorized dealer 认可交易商
U-/-aNJ]U authorized financial institution 认可财务机构
@+II@[ _lT authorized fund 认可基金
iu!j#VO authorized fund house 获授权的基金公司；认可基金公司
x +Vp& authorized institution 认可机构
1SIhW:C authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
}T=0]u4, authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
S9kagiFX\ authorized insurer 获授权保险人；获认可承保人
8a{S * authorized investment 特准投资项目
BeP]M1\?> authorized person 获授权人
pvCn+y/U; authorized representative 获授权代表
"@: b' m authorized share capital 法定股本
r.1/ * i automated quotation system 自动报价系统
$s$j</.q Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
h+EG)
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dqwCyYC
automatic adjustment mechanism 自动调整机制
Z L[~[ automatic adjustment system 自动调整系统
} LuPYCzpu Automatic Clearing House 自动票据交换所
?EP>yCR9 automatic exchange rates accumulation system 自动化汇率累集系统
BR\3ij Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
qr> :meJy4 automatic teller machine [ATM] 自动柜员机
H]e%8w)) 0 autopay 自动转帐
0}:- t^P available assets 可用资产
;Zfglid available fiscal reserve 现存财政储备
4+&4 available profit 可用利润
Q/[|/uNw? Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
<P&~k\BuF{ average 平均；平均数；海损
H9nVtS {x average basic salary 平均基本薪金
9W{`$ 30 average consumer expenditure 平均消费开支；一般消费开支
LASR* average cost 平均成本
.)Xyz d average cost of land production 增辟土地平均成本
g/H:`J average daily turnover 平均每日成交额
c%p7?3Ry average daily wage rate 平均每日工资率
S[p.`<{J average expenditure pattern 平均开支模式
7_t\wmvYp average growth rate 平均增长率
+$ Q.N{LV average net fixed assets 固定资产平均净值
,<iJ#$:
Sx average of relatives 相对价格平均数
!YD~o/t@| average price 平均价格
.b'o}DLa average propensity to consume 平均消费倾向；一般消费倾向
ygt7;};! average propensity to save 平均储蓄倾向；一般储蓄倾向
cQ kH4>C~ average rate 平均率
9W N 4eC$ average revenue 平均收入；平均收益
p.{9OrH(4 average stock 平均库存；平均存货
r&F (VF0
6 average yearly rent 平均年租
W 2/`O? avoidance of double taxation 避免双重课税
y bWb'+x avoidance of tax 避税
