A:
]na$n[T/I A share Ａ股；甲类股份
{ m_ y < abatement of tax 减税；减扣免税额
:8A@4vMS)? ABN AMRO Bank N.V. 荷兰银行
{WTy/$ Qk above-the-line expenditure 线上项目支出；经常预算支出
xg'xuz$U above-the-line receipt 线上项目收入；经常预算收入
79+i4(H ABSA Asia Limited 南非联合亚洲有限公司
D jvPeX absolute change 绝对数值变更
.OlPVMFt absolute expenditure 实际开支
1%";| absolute guideline figure 绝对准则数字
}LoMS<O-[ absolute interest 绝对权益
34J*<B[Njo absolute order of discharge 绝对破产解除令
0~Xt_rN]( absolute profit margin 绝对利润幅度
l,UOP[j absolute value 实值；绝对值
Z4sS;k]} absolutely vested interest 绝对既得权益
MIqH%W.r u absorbed cost 已吸收成本；已分摊成本
"EZpTy}Ee absorption 吸收；分摊；合并
BxaGBK<k absorption rate 吸收率；摊配率；分摊率
4K|O?MUNS ACB Finance Limited 亚洲商业财务有限公司
|z0% q2( acceptable form of reciprocity 合理的互惠条件
$3cZS acceptable rate 适当利率；适当汇率
^W~8)Rbf acceptance agreement 承兑协议
VU+=b+B~m acceptance for honour 参加承兑
w8`B}D r23 acceptor 承兑人；接受人；受票人
mH)8A+us acceptor for honour 参加承兑人
:OA ;vp~$x accident insurance 意外保险
UUGX@ Accident Insurance Association of Hong Kong 香港意外保险公会
FgMQ=O 2 accident insurance scheme 意外保险计划
xZVZYvC,t accident year basis 意外年度基准
'oUTY * accommodation 通融；贷款
uI I! ? accommodation bill 通融票据；空头票据
.fS{j$ accommodation party 汇票代发人
7JBr{3;eS account balance 帐户余额；帐户结余
Ve<f} account book 帐簿
4E+8kz' account collected in advance 预收款项
. "7-f]! account current book 往来帐簿
9~y:K$NO account of after-acquired property 事后取得的财产报告
3Z7gPU!H= account of defaulter 拖欠帐目
;s8\ F]K account payable 应付帐款
Tt,T6zs- < account payee only [A/C payee only] 只可转帐；存入收款人帐户
L^K,YlNBR account receivable 应收帐款
m[ BpV .s account receivable report 应收帐款报表
Q% ^_<u account statement 结单；帐单；会计财务报表
r~ 2q`l'> account title 帐户名称；会计科目
{ _Y'%Ggh accountant's report 会计师报告
hBhbcWD,ka Accountant's Report Rules 会计师报告规则
.kJu17 ! accounting and auditing procedure 会计与审计程序；会计与核数程序
j3u!lZ}U Accounting Arrangements 《会计安排》
Y' 5X4Ks| accounting basis 会计基础
tTh4L8fO accounting by Official Receiver 破产管理署署长呈交的帐目
9Q\RCl_1 Accounting Circular 《会计通告》
uu L(BUGt- accounting class 会计类别
VKg9^%#b`[ accounting date 记帐日期；会计结算日期
_,igN> accounting for money 款项核算
pimI)1 !$' Accounting Officer 会计主任
x 6^FpNgQ accounting period 会计报告期；会计期
;vn0b"Fi3 accounting policy 会计政策；会计方针
]Rxrt~ ZB accounting practice 会计惯例
9D;ono3 accounting principle 会计准则
'IT Zz n* accounting record 会计记录
5xU}} [|~- accounting report 会计报告
_Ih"*~ r/& Accounting Services Branch [Treasury] 会计事务部〔库务署〕
{\|XuCF# Accounting Society of China 中国会计学会
Hr T@Df accounting statement 会计报表
<N3~X,c h accounting system 会计制度；会计系统
L=P8; Gj) accounting transaction 会计事项；帐务交易
b L {D*\HF accounting treatment 会计处理
{wO .nOB accounting year 会计年度
735l&(3A\ accretion 增值；添加
IoV"t, accrual 应计项目；应累算数目
w7 \vrS>& accrual basis 应计制；权责发生制
B~,?Gbl+g accrual basis accounting 应计制会计；权责发生制会计
6="o&! accrue 应累算；应计
qLw^Qxo accrued benefit 应累算利益
. k#O[^~] accrued charges 应计费用
o ,xy' accrued cumulative preference share dividend 应累算的累积优先股股息
17w{hK4o8O accrued expenses 应累算费用
Kek %io accrued interest payable 应付利息；应计未付利息
kV3LFPf>0 accrued interest receivable 应收利息；应计未收利息
$U(D*0+o/ accrued right 累算权益
` M- accruing profit 应累算的利润
"chf \ -!$ accumulated fiscal reserve 累积财政储备
(&, E}{p9 accumulated profit 累积利润；滚存溢利
6F%6] n accumulated reserve 累积储备
>)mF'w accumulation of surplus income 累积收益盈余
ETR7% 0$r acquired assets 既得资产
`iEYq0} acquisition 收购；购置；取得
0ri f,{" acquisition cost 购置成本
n*G!=l Mji acquisition expenses 购置费用
.'2"83f acquisition of 100% interest 收购全部股权
*Tmqs@L acquisition of control 取得控制权
TP Y&O{ q acquisition of fixed assets 购置固定资产
Oo
^ AE acquisition of shell “买壳”
) u b!tm acquisition price 收购价
WMFn #.aY5 act of God 天灾
d[E= HN acting partner 执事合伙人
} R:oWR active market 买卖活跃的市场；交投畅旺的市场；旺市
`[ZA#8Ma active partner 积极参与的合伙人
[G[{?{ active trading 交投活跃
BL%&n*& actual circulation 实际流通
715J1~aRNr actual cost 实际成本
|@?='E?h actual expenditure 实际开支；实际支出
kpk ^Uw%f actual income 实际入息；实际收入；实际收益
FE#| 5;q. actual market 现货市场
WJ 'lYl0+7 actual price 现货价；实际价格
]]5(:>l actual profit 实际利润
F'_z$,X6 actual quotation 实盘；实际价位；实际报价
.li)k[] ts actual year basis 按实际年度计算
# X6=`Xe# actuals 实货
m5hu; >gt actuarial investigation 精算调查
EAF\ 7J* actuarial principle 精算原则
z,VXH ?.Zo actuarial report 精算师报告
77 ?TRC Actuarial Society of Hong Kong 香港精算学会
Q1H.2JXr actuarial valuation 精算师估值
% 5BSXAc actuary 精算师
_sHeB7K ad referendum agreement 暂定协议；有待覆核的协定
dp3T JZ+U ad valorem duty 从价税；按值征税
Q0 xQx z ad valorem duty system 从价税制
Z(J
1A x ad valorem fee 从价费
c{T)31ldW ad valorem tariff 从价关税
F-$NoE L additional allowance 额外免税额
48!F!v,j)x additional amount for unexpired risk 未过期风险的额外款额
!'>#!S~h3 additional assessable profit 补加应评税利润
"{jVs ih0 additional assessment 补加评税
d 5h x%M additional commitment 额外承担
~{6}SXp4U additional commitment vote 额外承担拨款
XU}" h&> additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
B\`${O( additional dependent parent allowance 供养父母额外免税额
cL"Ral-qB additional provision 额外拨款
5+)_d%v=6! additional stamp duty 附加印花税
LI"N^K' z additional tax 补加税罚款；补加税款
/4+*!X Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
M@0S*[O{" adjudged bankrupt 被裁定破产
y! j>_m){w adjudicated bankrupt 裁定破产人
9 Lqz:4} adjudication fee 裁定费；评定印花税额手续费；评估契据费
,yi@?lc adjudication of bankruptcy 裁定破产；宣告破产
LBcqFvj{& adjudication of insolvency 裁定无力偿还债务
%Wc$S]>i adjusted actual 经调整的实数；调整后的实数
;[|+tO_ adjusted current assets 经调整的流动资产；调整后的流动资产
{|e7^_ ke adjusted figure 经调整的数字；调整后的数额
E/E|*6R adjusted liabilities 经调整的负债；调整后的负债
J/[PA[Rf adjusted loss 经调整的亏损；调整后的亏损
UG<<.1 JL adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
WkoYkkuzj adjusted profit 经调整的利润；调整后的利润
pU u')y adjusted surplus 经调整的盈余额；调整后的盈余额
>Q)S-4i R adjusted value 经调整的价值；调整后的价值
g
G|4+' t adjustment 调整；修订；理算〔保险〕
zXd#kw; adjustment centre 调剂中心
YIYuqtnSJ adjustment lag 调整过程的时间差距；调整时差
>EgMtZ88.< adjustment mechanism 调整机制
u5,vchZ adjustment of loss 亏损调整
d-]!aFj|U adjustment process 调整过程；调整程序
=e6!U5
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A}1:fw\Fn3 administered exchange rate 受管制汇率
#|Je%t}~ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
[bN_0T.YI administration expenses 行政费用
<H1e+l{8$ administration fee 手续费；行政费
V("T9g administration in bankruptcy 破产管理
K%/g!t) administration order 遗产管理令
Ge76/T%{Q administrator 管理人；遗产管理人
"(:8 $F b administrator of the estate 遗产管理人
Ft>, admission of debt 债项承认书
BU^ E68?G admission of proof 接纳债权证明
ulk yP advance 放贷款项；垫付款项；预支款项；预付款项
o* QZf *M advance account 暂支帐目；预付款帐户
P{8<U 8E advance compensation 预付补偿金
QW%xwV?8 advance from shareholder 股东垫款
QX9['B< advance pending reimbursement 预支以待日后付还
6 %T_;"hb advanced economy 先进经济体系
C,{ Ekb g advancement 预付；预付财产
V_)465g advances warrant 垫款令
j*_#{niy: advancing 贷出
5)M#hx%]# adverse balance 逆差
o^ BX:\} adverse exchange 逆汇
Vb~;"WABo advertisement addressed to shareholders 在报章刊登的致股东通告
l +O\oD? - advice for collection 托收通知书
b28C ( advice of drawing 提款通知书；汇票通知书
SLu d}|f;o advice of payment 付款通知
9cMMkOM J Advisory Committee [Securities and Futures Commission]
(HeIO 谘询委员会〔证券及期货事务监察委员会〕
:NWrb fz Advisory Committee on Diversification 经济多元化谘询委员会
83{v_M affidavit 誓章；遗产申报誓章
@OC*:?!4 affidavit of no receipt 述明无收款的誓章
/?6 affiliate 联号；联营公司；附属公司
;7!u(XzN affiliated company 附属公司；联号；联营公司
T{ /\q 5 affirmation [estate duty] 非宗教式宣誓〔遗产税〕
zc>LwX}< affordability 负担能力
m] @o1J African Development Bank [AfDB] 非洲开发银行
TI3@/SB> after-acquired property 事后取得的财产
Q!W+vh after-hours dealing 市后交易
=5h ,ZB2A after-tax profit 税后盈利；税后利润；税后溢利
M,P:<-J agency agreement 代理协议
hQDl&A agency expenses 代理机构的开支
5O C3:%g agency fee 代理费
SJ:Wr{ Or3 Agency Law 《代理法》
<*$IZl6I agent 代理人；承销人
&>hln<a> agent of company 公司代理人
`mKK1x agent's fee 代理人费；经纪费
8#a2 kR<b aggregate 总计；总数；总体数字
$yMNdBI[ aggregate amount 总款额；总额
?w@KF%D aggregate assets and liabilities 总体资产与负债
x]:B3_qR aggregate at constant price 按固定价格计算的总体数字
B{Lcx ~ aggregate demand 总需求
|JC n=v@ aggregate gross position 总持仓量
P/ dT;YhL aggregate limit 总限额
kn6X
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< t.
w(? aggregate performance 总体表现；总体业绩
RS f*[2 aggregate supply 总体供应
luO4ap]* aggregate surplus 总盈余
/I q6'oo aggregate total 整体总额
qBWt(jY aggregate value 总值；合计价值
b#_ u.vP aggregated basis 合计基准
+*$@ K'VL aggregated net chargeable income 合计应课税入息实额
Y; q['h aggregation 合并计算；合计；总和
$C6O<A aggregation of incomes of husband and wife 夫妇入息合并计算
]N1gzHa S aggregation of property 财产的总和
|_wbxdq agio 差价；贴水
0bR})}a+Yg Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
:FI 4GR* ? Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
QdP)-Fx 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
r o@`S: Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
%ZZW
p%uf 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
k+Ay^i}s. Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
+?bOGUik 《香港政府和大韩民国政府关于相互促进和保护投资协定》
VXu1Y xY agreement for a settlement 授产协议
=tfS@o/n agreement for assignment 转让协议
`T$CUlt6 agreement for sale 售卖协议；买卖协议
[Ma
d ~; agreement for sale and purchase 买卖协议
3 e<sNU? agreement for the payment of interest 支付利息协议
Vu1X@@z agreement for the repayment of money 还款协议
wqf ^n-Ze agreement of reinsurance 再保险协议
sVT\e*4m} Agricultural Bank of China 中国农业银行
Kj*:G!r0.: air passenger departure tax 飞机乘客离境税
%%k`+nK~ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
o2NU~ U b airport tax 机场税
E3o J;E alcohol duty 酒精税
/'>#1J|TlK alienation 让与；让渡；转让
rfc;
alimony 生活费；赡养费
K N zm)O All Ordinaries Index [AOI] 所有普通股指数
\Y}nehxG@ all risks 全险；综合险
/g]m,Y{OI All Sales Record for Stock Market 《股票市场成交报告》
RU GhhK Allied Capital Resources Limited 新联财务有限公司
npdpKd+*K" all-items index [Consumer Price Index] 总指数〔消费物价指数〕
{!7 ^ w allocation letter 拨款信件
t0gLz
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5 oE!^bF? allocation of profit 利润分配；溢利分配
POc-`]6 <F allocation warrant 拨款令
Q :!.YSB allotment 分配；配股
M }tr*L allotment notice 股份配售通知；配股通知
hKYA 5] allotment of shares 股份分配
JGKiVBN allowable 可获宽免；免税的
1t7S:IZ allowable business loss 可扣除的营业亏损
?3:xR_VWZu allowable expenses 可扣税的支出
[1 gWc`# allowance 免税额；津贴；备抵；准备金
S, TK;g allowance for debts 债项的免税额
.jC-&(R
+ allowance for depreciation by wear and tear 耗损折旧免税额
^ G(GjW8 allowance for funeral expenses 殡殓费的免税额
H0\5a|X- allowance for inflation 为通货膨胀而预留的款项；通胀准备金
YDr/Cw> J allowance for repairs and outgoings 修葺及支出方面的免税额
9hIcnPu allowance to debtor 给债务人的津贴
_,; |, alteration of capital 资本更改
eZ~ZWb, % alternate trustee 候补受托人
?Wm.'S'to amalgamation 合并
?-IjaDC} ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
'X(G><R9 ambit of charges 征税范围；收费范围
geRD2`3; amended valuation 经修订的估值
OTe0[p6v American Commodities Exchange 美国商品交易所
Y!|* `FII American Express Bank Limited 美国运通银行
@I^LmB9* American Stock Exchange 美国证券交易所
_e3kO6X amortization 摊销
nWAx!0G amount due from banks 存放银行同业的款项
DU/WB amount due from banks abroad 存放海外银行同业的款项
8P'zQ:#RV amount due from holding companies 控股公司欠款
-hIDL'5u-I amount due from local banks 存放本港银行同业的款项
Ou<Vg\Mu amount due to banks 银行同业的存款
2qD80W<1 amount due to banks abroad 海外银行同业的存款
a,sU-w!X' amount due to holding companies 控股公司存款
h&}XG\ioNA amount due to local banks 本港银行同业的存款
Dpa PRA)x amount due to outport banks 外埠银行同业的存款
REvY`
amount for note issue 发行纸币的款额
qm1; ^j& y amount of bond 担保契据的款额
p%v +\T2r amount of consideration 代价款额
Rv T>{G~ amount of contribution 供款数额
sOBy)vq?\ amount of indebtedness 负债款额
(PmaVwF amount of principal of the loan 贷款本金额
GCTf/V\# amount of rates chargeable 应征差饷数额
/HmD/E\ amount of share capital 股本额
FF"`F8-w>Z amount of sums assured 承保款额
Zn`vL52_ amount of variation 变动幅度
HXTZ`'Rv amount of vote 拨款数额
?lYi![.o amount payable 应付款额
b{o%`B* amount receivable 应收款额
]"<
` ^ Amsterdam Stock Exchange 阿姆斯特丹证券交易所
\Q+<G-Kb. analysis 分析
`|i[*+WC ancillary risk 附属风险
GX+o A] annual account 周年帐目；周年帐目报表；年度决算；年结
{$ghf" annual accounting date 年结日期
C 4 & 1M annual allowance 每年免税额；年积金；年度津贴；年津
b4 $-?f?V annual balance 年度余额
{b^JH2,
annual disposable income 每年可动用收入
D d$ SQ annual estimates 周年预算
SDTX3A1 annual fee 年费
)J"Lne*" annual general meeting 周年大会
v~N8H+! d annual growth rate 年增率；每年增长率
U`es
n?m! annual long-term supplement 长期个案每年补助金
MDCK@?\ annual pensionable emolument 可供计算退休金的年薪
Nn],sEs annual report 年报
E}V8+f54S Annual Report on the Consumer Price Index 《消费物价指数年报》
d?)C} 2 annual return 周年报表；周年申报表；每年报税表格
SqhG\qE{Qj Annual Return Rules 《周年报表规则》
`4'['x annual review of consumer prices 每年消费物价回顾
[D=3:B&f annual roll-forward basis 逐年延展方式
#Cda8)jl( annual salary 年薪
n3t0Qc annual statement 年度报表；年度决算表
csV.AN'obq 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
U[b $VZ} annuitant 年金受益人
/pvR-Id|6 annuity 年金
bF'^eR annuity contract 年金合约
mV0.9pxS annuity on human life 人寿年金
09{B6l6P antecedent debt 先前的债项
n)(E 0h ante-dated cheque 倒填日期支票
4{d!}R anticipated expenditure 预期开支
JR1/\F<} anticipated net profit 预期纯利
85<zl|ZD anticipated revenue 预期收入
OE(Z)|LF anti-inflation measure 反通货膨胀措施
(dxkDS-G anti-inflationary stance 反通货膨胀立场
_[8BAm apparent deficit 表面赤字
4
|E` apparent financial solvency 表面偿债能力
Xx~XW ^lsh apparent partner 表面合伙人
NX^%a1D! application for personal assessment 个人入息课税申请书
Jp<Y2- application of fund 资金应用
TixXA: Mf application to release as liquidator and to destruct the books of accounts and documents
BK>uJv-qU 申请免除清盘人职务及毁灭帐簿与文件
.r/6BDE" appointed actuary 委任精算师
{BBL`tg60 appointed auditor 委任核数师；委任审计师
Azun"F_f appointed trustee 委任的受托人
C~.7m-Y W appointer 委任人
AKVll apportioned pro rata 按比例分摊
gu[ 3L apportionment 分配；分摊
0i2ZgOJ Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
DbdxHuKa> apportionment formula 分摊方程式
!YlyUHD apportionment of estate duty 遗产税的分摊
);*A$C9RA appraisal 估价；评估
E }aTH appreciable growth 可观增长
:bx q%D%|o appreciable impact 显着影响
LY%`O#i. appreciable increase 可观增长
C ebl"3Q appreciation 增值；升值
G!J{$0. appreciation against other currencies 相对其他货币升值
x;,H>!r"i appreciation of the exchange value of Hong Kong dollar 港元汇值上升
1'dL8Y appreciation tax 增值税
L=u>}?!,Fj appropriation 拨款；拨用；拨付
X0Q};, appropriation account 拨款帐目
3_JxpQg Appropriation Bill 拨款法案
E"e < 9 appropriation-in-aid system 补助拨款办法
0^VA,QkQ\ approved assets 核准资产
5+<<:5_6l approved basket stock 认可一篮子证券
Zb)j2Xgl approved budget 核准预算
XY]|OZ7( approved charitable donation 认可慈善捐款
@<5?q: 9.8 approved charitable institution 认可慈善机构
0s"g%gq| approved currency 核准货币；认可货币
Nj
N g=q approved estimates 核准预算
>z*2Og#1 approved estimates of expenditure 核准开支预算
rULrGoM approved overseas insurer 核准海外保险人
kDM\IyM<\ approved overseas trust company 核准海外信托公司
v7+f@Z:N* approved pooled investment fund 核准汇集投资基金
`2S G{5o; approved provident fund scheme 认可公积金计划
xyK_1n@b approved provision 核准拨款
/F;b<kIy8 approved redeemable share 核准可赎回股份
75j `3wzu approved regional stock 认可地区性证券
'"{ IV approved retirement scheme 认可退休金计划
:zk69P3 approved subordinated loan 核准附属贷款
__\Tv>Y arbitrage 套戥；套汇；套利
V 45\ .V arbitrageur 套戥者；套汇者
Aen)r@Y: arbitrary amount 临时款项
u:r'&#jb~@ arrangement 措施；安排；协定
)x1LOMe arrears 欠款
A ^YHtJ arrears of pay 欠付薪酬
i?uJ<BdU[ arrears of revenue 逾期未收税款；逾期未收的帐项
%UuV^C articles of association 组织章程；组织细则；组织章程细则
X OQj?Q7)U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
+~Ni7Dp] ascertainment of profit 确定利润
Hf( d x\5 "Asia Clear" “亚洲结算系统”
_Y '+E Asia Commercial Bank Ltd. 亚洲商业银行有限公司
#!d@;= [\ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
#M;Cw}p W Asian Development Fund [ADF] 亚洲发展基金
0GW(?7ZC Asian dollar bond 亚洲美元债券
-,NiSh}A Asian dollar market 亚洲美元市场
1s4+a^ & Asian dollar rate 亚洲美元利率
u 9Wi@sO# Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
4-@D` ,3L Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
Z `FqC asked price 沽盘；喊价；索价；卖方报价
m&xyw9a assessable income 应评税入息
Ti`H ?9t assessable loss 应评税亏损
` V}e $ assessable profit 应评税利润
[,s { /OM assessable value 应评税值
Gma )8X# assessed profit 估定利润
md_9bq/ w assessed value 经评估价值
x3 5(i assessment 评税；评定；估价；评税单
+@),Fk_ assessment number 评税编号；估价编号
[ay~l%x assessment of additional tax 补加税评税
}Wf \\ assessment of performance 业绩评估；实绩评价
1{B^RR. Assessor 评税主任
Fj<#*2{]B asset price bubbles 资产价格泡沫
"G\OKt'Z asset-backed securities 具资产保证的证券
HCHZB *r[ assets accretion 资产增值
lYkm1 assets and liabilities 资产与负债
;W6P$@'zs assets betterment statement 资产递增表；资产改进表
?[>+'6 assets lending 实物放款；有抵押贷款
wykk</eQ.i assets of the company passing on the death 死者去世时转移的公司资产
>'3J. FY assets pledged as security for liabilities 用作负债抵押的资产
1?\ # hemL assets portfolio 资产投资组合
g z6BfHQG assets price 资产价格
G*_$[| H assets quality 资产质素
^a~^$PUqI assets realization 资产变现
~W'>L++ assets refinancing arrangement 资产再集资安排
wehZ7eqm assets securitization 资产证券化
"Gx( -NH+ assets situated outside Hong Kong 在香港以外地方的资产
5#+G7 'k assets stripping 削减资产；拆卖资产
Q70LQCms assets value 资产值
%\8E{M: assignee 承让人
x{IxS?.j+ assignment 转让；转让书；转让契
Z)cGe1?q assignment of interest 权益转让
gR)T(%W assignment of letters patent and trade mark 专利证书及商标转让
YNCQPN\v`1 assignment of property 物业转让；物业转让书
O-r,&W assignment right 转让权
j_ dCy assignor 转让人
HE0UcP1U associate 有联系的人；有关连人士；相联者；合伙人；联系人
6]#pPk8[Z Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
w 8M,35b associate member 附属会员
F;l*@y Tq associated body corporate 相联法人团体
n!5 :I#B associated company 相联公司；联属公司
5 3=zHYQ associated corporation 相联法团
b]s.h8+v; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
4:A dn?" 公认会计师公会〔英国〕
`!<RP' Association of Futures Exchange Brokers 香港期货经纪协会
%dMq'j Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
0q`n] NM association of underwriters 承保人组织
.du FMJl assumption of control 接管
5}FPqyK" assurance 担保；保险；转易；转易书
X_Vj&{ assurance of interest 权益的转易
W%@L7 xh at 19XX price 按一九ＸＸ年价格计算
a>jiq8d]4 at a discount 按赔价计算；按贴水价格计算；打折扣
x}I'W?g at a premium 按溢价计算；按升水价格计算
]Z?$ 5Ks at call 通知付款；按通知
~3bn? '` at constant market price 按固定市价计算
Jsf -t at constant price 按固定价格计算
:e1BQj`R at cost 按成本计算
_Wn5*
Pi%Z at current market price 按当时市价计算；按现时市价计算
- gZI^EII at current price 按当时价格计算；按现时价格计算
U JO at factor cost 按要素成本计算；按生产要素成本计算
P+ r -t8 at money-of-the-day price 按付款当日价格计算
N< V,5 at or better 按指定或较佳价位〔买卖指令〕
s,Uc cA@ at par 按面值计算；平价
cTf/B=yMi at sight 见票即付
6 |*em4 at the close 按收市盘
"I.PV$Rxl at the opening 按开市盘
M$j ]VZ attestation 见证；见证条款
_<x4/".}B3 at-the-money option 平价期权
zb/w^~J _i attorney 受权人；受托代表人
(orO=gST-/ attornment 新拥有人承认书
X!r9 attributable profit 可归属利润
|Rk$u attributable share value 可归属股份价值
~Y^
UP Auckland Stock Exchange 奥克兰证券交易所
l!z0lh- J auction 拍卖
X2PQL" ` auctioneer 拍卖商
zRDBl02v$T audit 审计；核数
o) <c1\q Audit Commission 审计署
_+ z5~6> Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
3(|8gWQ 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〕
03aa>I O audit review 帐目审查
9
z_9yT Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
Dg]( ?^ audited account 审计帐目；经审计的帐目
%j9'HtjEa audited annual account 经审计的周年帐目
<a_Q1 l audited balance sheet 经审计的资产负债表
Bd8 ,~8 auditor 核数师；核数主任；审计师
oW]~\vp^0 auditor's certificate 核数师证明书；审计师证明书
^3*k6h [( auditor's report 核数师报告；审计师报告
OEc$ro=m* Aussie bond 澳元债券
:n36}VG| austerity budget 紧缩预算
>% a^;gk( Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Wx&gI4~ Australia All Ordinaries Index 澳洲所有普通股票指数
L$*sv. Australian Dollar [AUD] 澳元
S0+nQM% Australian Options Market 澳大利亚期权市场
$7%e|0jC Australian Securities Commission 澳洲证券事务监察委员会
}$-;P=k Australian Society of Certified Practising Accountants 澳洲执业会计师公会
T@c{ 5a Australian Stock Exchange 澳大利亚证券交易所
H% c:f Austrian Schilling [ATS] 奥地利先令
D&KD5_Sw authentication 认证；鉴证
iYE:o{ authority to purchase 委托购买证；委购书
Aa^%_5 authorization 认可；核准；授权；授权书
i^LLKx7M& authorization by direction 指示授权
kI5`[\ authorization by instruction 指令授权
Y{~[N y E authorization by warrant 令状授权
78't"2> authorization of unit trust 单位信托的认可
Ys |n9p W authorized agent 指定代理人
6{/HNEI*1 authorized capital 法定资本
a!ao{8# authorized clerk 出市员
x O `#a= authorized dealer 认可交易商
"0 al"? authorized financial institution 认可财务机构
G[7Z5 )2B authorized fund 认可基金
}lZfZ?oAz authorized fund house 获授权的基金公司；认可基金公司
k`H#u, & authorized institution 认可机构
v6B}ov[Y2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
Qp9)Rc5 authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
G-?y;V 1 authorized insurer 获授权保险人；获认可承保人
E;7vGGf] authorized investment 特准投资项目
]mEY/)~7 authorized person 获授权人
M pZ
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Ra%" += authorized share capital 法定股本
l*;Isz: automated quotation system 自动报价系统
V@6,\1#`| Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
:sD/IM",}, 自动交易系统〔香港期货交易所有限公司〕
hiKgV|ZD automatic adjustment mechanism 自动调整机制
B fmSM 9 automatic adjustment system 自动调整系统
RtZK2 Automatic Clearing House 自动票据交换所
uZ}=x3B automatic exchange rates accumulation system 自动化汇率累集系统
4 \*!]5i Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
8I o- -Ew3 automatic teller machine [ATM] 自动柜员机
[wS ~. autopay 自动转帐
6 Fz?'Xf available assets 可用资产
G:TM k4 available fiscal reserve 现存财政储备
]oy>kRnb { available profit 可用利润
wm>I;|gA) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
ZuV/!9qU average 平均；平均数；海损
e RiP C average basic salary 平均基本薪金
,A`.u \f(: average consumer expenditure 平均消费开支；一般消费开支
1+\ZLy!5: average cost 平均成本
04eE\%? average cost of land production 增辟土地平均成本
"5 \<. average daily turnover 平均每日成交额
EC *r d average daily wage rate 平均每日工资率
<[9{Lg*D average expenditure pattern 平均开支模式
o' U:: average growth rate 平均增长率
JWHKa=-H average net fixed assets 固定资产平均净值
b65V*Vbj average of relatives 相对价格平均数
NE Br) ~ average price 平均价格
ROZOX$XM average propensity to consume 平均消费倾向；一般消费倾向
t;ZA}>/ average propensity to save 平均储蓄倾向；一般储蓄倾向
hrsMAh! average rate 平均率
_&0_@ average revenue 平均收入；平均收益
i|zs
Li/ average stock 平均库存；平均存货
%au2kG, average yearly rent 平均年租
U j5% 06 avoidance of double taxation 避免双重课税
:{z a[, avoidance of tax 避税
