A:
N%;Q[*d@/ A share Ａ股；甲类股份
dv xD{UH abatement of tax 减税；减扣免税额
Q_QmyD~m ABN AMRO Bank N.V. 荷兰银行
_P tf^+ above-the-line expenditure 线上项目支出；经常预算支出
fI`T3 Y!7 above-the-line receipt 线上项目收入；经常预算收入
4LARqSmt ABSA Asia Limited 南非联合亚洲有限公司
^.Q{Aqu#.H absolute change 绝对数值变更
V\ch0i
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eHK}U+"\ absolute guideline figure 绝对准则数字
bL_s[-7 absolute interest 绝对权益
U y ^Hh4| absolute order of discharge 绝对破产解除令
AKx\U?ei7 absolute profit margin 绝对利润幅度
r Mx st absolute value 实值；绝对值
?"+' OOqik absolutely vested interest 绝对既得权益
? I}js m1) absorbed cost 已吸收成本；已分摊成本
+P|$ T :b absorption 吸收；分摊；合并
7c!oFwM absorption rate 吸收率；摊配率；分摊率
~6U@*Svk ACB Finance Limited 亚洲商业财务有限公司
3Zg=ZnF acceptable form of reciprocity 合理的互惠条件
U@yrqT@;AU acceptable rate 适当利率；适当汇率
Rg)\o(J acceptance agreement 承兑协议
yGgHd=? acceptance for honour 参加承兑
`}k!Sq G acceptor 承兑人；接受人；受票人
<kn#`w1U' acceptor for honour 参加承兑人
LW_ Y accident insurance 意外保险
WzgzI/ Accident Insurance Association of Hong Kong 香港意外保险公会
[ /*$?PXt accident insurance scheme 意外保险计划
({D. oS accident year basis 意外年度基准
.6!]RA5!= accommodation 通融；贷款
J&^r}6D accommodation bill 通融票据；空头票据
1w+On JI? accommodation party 汇票代发人
JeMhiY} account balance 帐户余额；帐户结余
,iCd6M{ account book 帐簿
o"[P++qd account collected in advance 预收款项
nhk + 9 account current book 往来帐簿
N rVQK}%K account of after-acquired property 事后取得的财产报告
dDW],d}B; account of defaulter 拖欠帐目
RUf,)]Vvk account payable 应付帐款
/7 @@CG6b account payee only [A/C payee only] 只可转帐；存入收款人帐户
&N0W! account receivable 应收帐款
Mp7 5 L5 account receivable report 应收帐款报表
@^Mn
PM account statement 结单；帐单；会计财务报表
aFo%B; 8 m account title 帐户名称；会计科目
L3Ry# uw accountant's report 会计师报告
*Dh.'bB! Accountant's Report Rules 会计师报告规则
T1PWFw\GH accounting and auditing procedure 会计与审计程序；会计与核数程序
<y*#[ :i Accounting Arrangements 《会计安排》
8 /b_4!5c accounting basis 会计基础
0'^? m$ accounting by Official Receiver 破产管理署署长呈交的帐目
9^0 'VRG Accounting Circular 《会计通告》
@l"GfDf L9 accounting class 会计类别
sC
]&Qr_ accounting date 记帐日期；会计结算日期
F"hi2@/TI accounting for money 款项核算
[KWF7GQi Accounting Officer 会计主任
)%;#~\A accounting period 会计报告期；会计期
`]5XY8^kI accounting policy 会计政策；会计方针
{e IE| accounting practice 会计惯例
tRbZ^5x\@ accounting principle 会计准则
dcU|y%k% accounting record 会计记录
i/O!bq[o accounting report 会计报告
v{H23Cfh: Accounting Services Branch [Treasury] 会计事务部〔库务署〕
i2)SSQ Accounting Society of China 中国会计学会
XT>e/x9' accounting statement 会计报表
C'n 9n!hR accounting system 会计制度；会计系统
N$Gx$u3Cd accounting transaction 会计事项；帐务交易
b_V)]>v+ accounting treatment 会计处理
QI= SR accounting year 会计年度
rC_K
L accretion 增值；添加
=eac,]31 accrual 应计项目；应累算数目
=6 accrual basis 应计制；权责发生制
z &<Rx[ accrual basis accounting 应计制会计；权责发生制会计
P_-zk w accrue 应累算；应计
+hjc~|RK accrued benefit 应累算利益
V$q%=Sip accrued charges 应计费用
U {>!`RN accrued cumulative preference share dividend 应累算的累积优先股股息
m{% _5 nW accrued expenses 应累算费用
2:p2u1Q
O accrued interest payable 应付利息；应计未付利息
=AgY8cF!sl accrued interest receivable 应收利息；应计未收利息
,)]ZD H accrued right 累算权益
7azxqa5: accruing profit 应累算的利润
2#/ KS^ accumulated fiscal reserve 累积财政储备
]Wd{4(b accumulated profit 累积利润；滚存溢利
42z9N\ f accumulated reserve 累积储备
?N11R? 8 accumulation of surplus income 累积收益盈余
7MGc+M(p acquired assets 既得资产
BC@"WlD acquisition 收购；购置；取得
aE,x>I 7 D acquisition cost 购置成本
::TUSz2/2 acquisition expenses 购置费用
bL0+v@(r acquisition of 100% interest 收购全部股权
DMf^>{[ acquisition of control 取得控制权
d_5h6C z4 acquisition of fixed assets 购置固定资产
NP B':r-8 acquisition of shell “买壳”
N Lz$jk%=g acquisition price 收购价
Qs% f6rL act of God 天灾
B|, 6m 3. acting partner 执事合伙人
KL5rF,DME active market 买卖活跃的市场；交投畅旺的市场；旺市
~PlwPv Wo active partner 积极参与的合伙人
5I&^n0h|& active trading 交投活跃
Iu1P}R>C actual circulation 实际流通
9s*Lzi[} actual cost 实际成本
E\V>3rse actual expenditure 实际开支；实际支出
ni%^w(J3Q actual income 实际入息；实际收入；实际收益
;" Ot\:0 actual market 现货市场
@
K@~4! actual price 现货价；实际价格
pY8+;w
EI actual profit 实际利润
<mm}IdH actual quotation 实盘；实际价位；实际报价
~Dy0HVE actual year basis 按实际年度计算
w-\fCp ) actuals 实货
nosEo? { actuarial investigation 精算调查
3ZZJY f= actuarial principle 精算原则
sn Ekei|0 actuarial report 精算师报告
D ^ &! Actuarial Society of Hong Kong 香港精算学会
`J-"S<c?_ actuarial valuation 精算师估值
'
> \* actuary 精算师
p{-1%jQ}] ad referendum agreement 暂定协议；有待覆核的协定
A<TJ3Jp] ad valorem duty 从价税；按值征税
![vc/wuf ad valorem duty system 从价税制
1H[lf
B ad valorem fee 从价费
(|6q N ad valorem tariff 从价关税
n Isi additional allowance 额外免税额
YF:NRY[i additional amount for unexpired risk 未过期风险的额外款额
eM9~&{m. additional assessable profit 补加应评税利润
jG.*tuf additional assessment 补加评税
RM i
2Ip additional commitment 额外承担
LXXxwIBS additional commitment vote 额外承担拨款
p19 Zxh additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
uWf se19 additional dependent parent allowance 供养父母额外免税额
U|
N` X54 additional provision 额外拨款
6B+
@76w H additional stamp duty 附加印花税
-%t0'cKn, additional tax 补加税罚款；补加税款
n[iil$VKh Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
5 ;|9bWH adjudged bankrupt 被裁定破产
1qQgAhoY adjudicated bankrupt 裁定破产人
hD$U8~zK adjudication fee 裁定费；评定印花税额手续费；评估契据费
) (ma adjudication of bankruptcy 裁定破产；宣告破产
Gf%o|kX] adjudication of insolvency 裁定无力偿还债务
`8y & adjusted actual 经调整的实数；调整后的实数
k~vmHb adjusted current assets 经调整的流动资产；调整后的流动资产
Gg; #U` adjusted figure 经调整的数字；调整后的数额
Ffhbs D adjusted liabilities 经调整的负债；调整后的负债
u j:w^t ][ adjusted loss 经调整的亏损；调整后的亏损
Y]Fq) - 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
!^m5by adjusted profit 经调整的利润；调整后的利润
_nRshTt`V& adjusted surplus 经调整的盈余额；调整后的盈余额
M>]%Iu adjusted value 经调整的价值；调整后的价值
\JyWKET::_ adjustment 调整；修订；理算〔保险〕
gai?LXM
l} adjustment centre 调剂中心
#Se adjustment lag 调整过程的时间差距；调整时差
/=3g-$o{` adjustment mechanism 调整机制
H a/\&Z( adjustment of loss 亏损调整
3>jz3>v@ adjustment process 调整过程；调整程序
_ssHRbE adjustment range 调整幅度
NeK:[Q@j e administered exchange rate 受管制汇率
i#-Jl7V[a Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
#dl8+ administration expenses 行政费用
ow$#kQ&R O administration fee 手续费；行政费
Tbwq_3f K administration in bankruptcy 破产管理
n >eIQaV administration order 遗产管理令
+}Q4 g]M8 administrator 管理人；遗产管理人
c: $: j,i} administrator of the estate 遗产管理人
.xk<7^ZD admission of debt 债项承认书
q?MYX=Y6 admission of proof 接纳债权证明
4k z8U advance 放贷款项；垫付款项；预支款项；预付款项
&FZ e LIt advance account 暂支帐目；预付款帐户
2fLd/x~ advance compensation 预付补偿金
Ke/P [fo advance from shareholder 股东垫款
i5wA=K_ advance pending reimbursement 预支以待日后付还
tL).f:? advanced economy 先进经济体系
'|q :h advancement 预付；预付财产
)RkU='lB " advances warrant 垫款令
xH
f9N? advancing 贷出
sEj:%` l| adverse balance 逆差
7<tqT
@c adverse exchange 逆汇
b\+|g9Tm advertisement addressed to shareholders 在报章刊登的致股东通告
cj8r-Vu/N advice for collection 托收通知书
lLJb3[
e. advice of drawing 提款通知书；汇票通知书
XWvs~Xw@ advice of payment 付款通知
8bysg9H0 Advisory Committee [Securities and Futures Commission]
}3*h`(Bv7 谘询委员会〔证券及期货事务监察委员会〕
.*f;v 4! Advisory Committee on Diversification 经济多元化谘询委员会
>3k R~:; affidavit 誓章；遗产申报誓章
bF Vd v&
affidavit of no receipt 述明无收款的誓章
6d. m @T6~ affiliate 联号；联营公司；附属公司
@t2 Q5c affiliated company 附属公司；联号；联营公司
SKtEEFyIR_ affirmation [estate duty] 非宗教式宣誓〔遗产税〕
7L\GI`y affordability 负担能力
y$ &a(S] African Development Bank [AfDB] 非洲开发银行
2$Ji4`p}S after-acquired property 事后取得的财产
GHlra^ after-hours dealing 市后交易
,-1$Vh@wM after-tax profit 税后盈利；税后利润；税后溢利
GS$k agency agreement 代理协议
w|Mj8Lc+ agency expenses 代理机构的开支
e7?W VV, agency fee 代理费
A,og9 <+j- Agency Law 《代理法》
lxmS.C agent 代理人；承销人
XVLuhw i agent of company 公司代理人
<s2l*mc agent's fee 代理人费；经纪费
= ;a4
Dp aggregate 总计；总数；总体数字
V *m )h aggregate amount 总款额；总额
XH2 SE eh aggregate assets and liabilities 总体资产与负债
#wd \& aggregate at constant price 按固定价格计算的总体数字
.;F+ QP0 aggregate demand 总需求
0!VLPA: aggregate gross position 总持仓量
X
or ,}. w aggregate limit 总限额
4l1=l#\S aggregate of salaries tax 合计薪俸税
u}rot+)% aggregate performance 总体表现；总体业绩
=%u|8Ea*` aggregate supply 总体供应
NY;UI (<] aggregate surplus 总盈余
q7]WR(e aggregate total 整体总额
qB39\j aggregate value 总值；合计价值
LAKZAi%O0 aggregated basis 合计基准
~ghz%${` aggregated net chargeable income 合计应课税入息实额
: ^s7#4%6 aggregation 合并计算；合计；总和
O 1ha'@qID aggregation of incomes of husband and wife 夫妇入息合并计算
{UmCn>c aggregation of property 财产的总和
2%qn !+. agio 差价；贴水
#-Rz`Y<& 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》
0C p} Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
oU@ljSD 《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》
_%2Umy| Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
ZYt
__N 《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》
<D dHP Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
0V#t ;`Q3 《香港政府和大韩民国政府关于相互促进和保护投资协定》
7 , 13g) agreement for a settlement 授产协议
9HE(*S agreement for assignment 转让协议
g"&bX4uD) agreement for sale 售卖协议；买卖协议
?|7+cz$g agreement for sale and purchase 买卖协议
5p|@ ) agreement for the payment of interest 支付利息协议
/C:'qhY, agreement for the repayment of money 还款协议
xI4I1"/ agreement of reinsurance 再保险协议
u/[]g+ Agricultural Bank of China 中国农业银行
*D{/p/|[ air passenger departure tax 飞机乘客离境税
0xxzhlKNL Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
tN{t-xUgk airport tax 机场税
@NNLzqqY alcohol duty 酒精税
pu:D/2R2;k alienation 让与；让渡；转让
i@CMPz-h& alimony 生活费；赡养费
1a$V{Eag All Ordinaries Index [AOI] 所有普通股指数
5y3TlR all risks 全险；综合险
Cr hi+D All Sales Record for Stock Market 《股票市场成交报告》
/8MQqZ C Allied Capital Resources Limited 新联财务有限公司
U&n>fXTHn all-items index [Consumer Price Index] 总指数〔消费物价指数〕
$048y
X 7M allocation letter 拨款信件
KYu(H[a allocation of fund 分配款项；预留款项
Y+
Z9IiS7 allocation of profit 利润分配；溢利分配
0GYEt allocation warrant 拨款令
!:<UgbiVv allotment 分配；配股
M&ij[%i allotment notice 股份配售通知；配股通知
&a=e=nR 5 allotment of shares 股份分配
7ILa H|eN allowable 可获宽免；免税的
3N N'E$"3 allowable business loss 可扣除的营业亏损
J4}\V$ysN allowable expenses 可扣税的支出
ij i.3- allowance 免税额；津贴；备抵；准备金
j?f <hQ allowance for debts 债项的免税额
{&#~ t4 allowance for depreciation by wear and tear 耗损折旧免税额
D' `"_ allowance for funeral expenses 殡殓费的免税额
qZJ*J+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
uK:-g,; allowance for repairs and outgoings 修葺及支出方面的免税额
0c61q Q6 allowance to debtor 给债务人的津贴
f 4I#a&DO alteration of capital 资本更改
!NYM(6!( alternate trustee 候补受托人
gc@#O#K~h^ amalgamation 合并
&7w>K6p ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
M6'C 3,y0 ambit of charges 征税范围；收费范围
yJ8}*Gj & amended valuation 经修订的估值
T4=3VrS American Commodities Exchange 美国商品交易所
n]DN xC@b American Express Bank Limited 美国运通银行
P"x-7>c>Y
American Stock Exchange 美国证券交易所
1 j12Qn@] amortization 摊销
bez'[Y{ amount due from banks 存放银行同业的款项
R5eB,FN amount due from banks abroad 存放海外银行同业的款项
x"8ey|@&, amount due from holding companies 控股公司欠款
pf Z,t<bE2 amount due from local banks 存放本港银行同业的款项
(bx\4Ws amount due to banks 银行同业的存款
e4Ox`gLa*p amount due to banks abroad 海外银行同业的存款
^dnz=FB amount due to holding companies 控股公司存款
s!'A\nVV1$ amount due to local banks 本港银行同业的存款
r^A#[-VyNP amount due to outport banks 外埠银行同业的存款
= b<<5N s amount for note issue 发行纸币的款额
N4H+_g| amount of bond 担保契据的款额
Yb\\
w<@g amount of consideration 代价款额
iEpq*Qj amount of contribution 供款数额
;:4P'FWm^ amount of indebtedness 负债款额
d%lHa??/ h amount of principal of the loan 贷款本金额
= *g$#l4 amount of rates chargeable 应征差饷数额
l}0V+ amount of share capital 股本额
[9O~$! <% amount of sums assured 承保款额
E,LYS"%_ amount of variation 变动幅度
F[kW:-ne@Z amount of vote 拨款数额
V`\f+Uu amount payable 应付款额
`cP'~OT amount receivable 应收款额
E ;! <Z4 Amsterdam Stock Exchange 阿姆斯特丹证券交易所
*?bk?*?s analysis 分析
=kb6xmB^t ancillary risk 附属风险
%i&/$0.8 annual account 周年帐目；周年帐目报表；年度决算；年结
hOB\n ! annual accounting date 年结日期
eky(;%Sz annual allowance 每年免税额；年积金；年度津贴；年津
r)p2'+}pV annual balance 年度余额
28R>> C=R annual disposable income 每年可动用收入
'xbERu(Y annual estimates 周年预算
N<06sRg# annual fee 年费
V(2,\+ t annual general meeting 周年大会
+^*5${g;@H annual growth rate 年增率；每年增长率
F@ $RV_ M annual long-term supplement 长期个案每年补助金
O<1vSav!K annual pensionable emolument 可供计算退休金的年薪
~zxwg+:QO annual report 年报
t @(9ga( Annual Report on the Consumer Price Index 《消费物价指数年报》
/> 3 annual return 周年报表；周年申报表；每年报税表格
KR=d"t Qw Annual Return Rules 《周年报表规则》
icPp8EwH annual review of consumer prices 每年消费物价回顾
'cZMRR c < annual roll-forward basis 逐年延展方式
=zm0w~']E! annual salary 年薪
Y=a v8Y|` annual statement 年度报表；年度决算表
;tp]^iB# Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
7-d} pgVK annuitant 年金受益人
{OO*iZ.O annuity 年金
OK-sT7But annuity contract 年金合约
E69:bQ94u annuity on human life 人寿年金
qBy NHo7Tb antecedent debt 先前的债项
i
Y*o;z,~ ante-dated cheque 倒填日期支票
)@]6 =*% anticipated expenditure 预期开支
])V2}g H anticipated net profit 预期纯利
*:\:5*SY anticipated revenue 预期收入
GsIwY {d anti-inflation measure 反通货膨胀措施
2f19W#
'0 anti-inflationary stance 反通货膨胀立场
Z'Exw-ca apparent deficit 表面赤字
xHJ8?bD p apparent financial solvency 表面偿债能力
Q1`<fD
apparent partner 表面合伙人
6F*-qb3 application for personal assessment 个人入息课税申请书
rFmKmV application of fund 资金应用
/5Zp-Pq application to release as liquidator and to destruct the books of accounts and documents
y9C;T(oi; 申请免除清盘人职务及毁灭帐簿与文件
S jVsF1d_ appointed actuary 委任精算师
X, TTM,1w appointed auditor 委任核数师；委任审计师
O 3kg appointed trustee 委任的受托人
~h)@e\Kc appointer 委任人
6?V<BgCC apportioned pro rata 按比例分摊
a)!![X?\ apportionment 分配；分摊
U*3A M_w Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
R :'Ou:Mh apportionment formula 分摊方程式
)MWUS;O< apportionment of estate duty 遗产税的分摊
A%B gp?B appraisal 估价；评估
z\fW )/ appreciable growth 可观增长
-)1-~7
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+yf(Rs)! appreciable increase 可观增长
*Y85DEA appreciation 增值；升值
DX}B0B appreciation against other currencies 相对其他货币升值
TGU:(J'^ appreciation of the exchange value of Hong Kong dollar 港元汇值上升
R_Zv'y6 appreciation tax 增值税
rv9B}%e appropriation 拨款；拨用；拨付
#NvQmz?J? appropriation account 拨款帐目
b TLMd$ Appropriation Bill 拨款法案
Jd5\&ma appropriation-in-aid system 补助拨款办法
k"xGA*B| approved assets 核准资产
{=UFk-$= approved basket stock 认可一篮子证券
&5\^f?'b7 approved budget 核准预算
8Y2 xW` approved charitable donation 认可慈善捐款
l0gY~T /#3 approved charitable institution 认可慈善机构
.sM <6; approved currency 核准货币；认可货币
#D+7TWDwNt approved estimates 核准预算
t})lr\ approved estimates of expenditure 核准开支预算
EL^8zyg%% approved overseas insurer 核准海外保险人
60!1 D>, approved overseas trust company 核准海外信托公司
; LCTCt` approved pooled investment fund 核准汇集投资基金
LHh5 v"zjG approved provident fund scheme 认可公积金计划
vQ:wW',i approved provision 核准拨款
CSMeSPOm] approved redeemable share 核准可赎回股份
E7Ibp79}N approved regional stock 认可地区性证券
n X0HT
)} approved retirement scheme 认可退休金计划
7~_ I=- approved subordinated loan 核准附属贷款
+I t#Z3 arbitrage 套戥；套汇；套利
Qg (Z{V arbitrageur 套戥者；套汇者
.VT;H 1# arbitrary amount 临时款项
d/3J' (cq arrangement 措施；安排；协定
XC[]E) 8 arrears 欠款
3&'2aW arrears of pay 欠付薪酬
<W>++< - arrears of revenue 逾期未收税款；逾期未收的帐项
*7ZGq(O articles of association 组织章程；组织细则；组织章程细则
dj'm, k
b Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
,7GWB:Sk ascertainment of profit 确定利润
gtiE hCF2W "Asia Clear" “亚洲结算系统”
qv[[Q[RK-5 Asia Commercial Bank Ltd. 亚洲商业银行有限公司
'77~{jy Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
|]`hXr Asian Development Fund [ADF] 亚洲发展基金
\(I0wEQo$ Asian dollar bond 亚洲美元债券
@q K]JK Asian dollar market 亚洲美元市场
a1Hz3y~S/ Asian dollar rate 亚洲美元利率
HcRa`Sfc]/ Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
LL&ud_Y Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
qO-9
x0v# asked price 沽盘；喊价；索价；卖方报价
s~*}0-lS assessable income 应评税入息
9 Ycn0 assessable loss 应评税亏损
0 ZMJ(C assessable profit 应评税利润
M=O Cz gj assessable value 应评税值
/F.Wigv assessed profit 估定利润
_;56^1'T assessed value 经评估价值
$ a? assessment 评税；评定；估价；评税单
F^QQ0h]2 assessment number 评税编号；估价编号
{~SaRB2<' assessment of additional tax 补加税评税
E<>*( x/\e assessment of performance 业绩评估；实绩评价
ui:= Assessor 评税主任
iPq & Y* asset price bubbles 资产价格泡沫
hoa7 asset-backed securities 具资产保证的证券
H&#{l) assets accretion 资产增值
0Vkl`DmeM. assets and liabilities 资产与负债
e ^Ds assets betterment statement 资产递增表；资产改进表
,apNwkY assets lending 实物放款；有抵押贷款
`K*b?:0lp assets of the company passing on the death 死者去世时转移的公司资产
B
z^|SkEit assets pledged as security for liabilities 用作负债抵押的资产
q2hFOm assets portfolio 资产投资组合
T .REq4< assets price 资产价格
M| q ~6oM assets quality 资产质素
#] CFA9 z assets realization 资产变现
+Y}V3(w9X assets refinancing arrangement 资产再集资安排
`ltN,? / assets securitization 资产证券化
:_5/u|{
assets situated outside Hong Kong 在香港以外地方的资产
<3 TA>Dz assets stripping 削减资产；拆卖资产
nd ink$ assets value 资产值
F>zl9Vi< assignee 承让人
rYY$wA@ assignment 转让；转让书；转让契
hn.bau[ assignment of interest 权益转让
$Az^Y0[D assignment of letters patent and trade mark 专利证书及商标转让
'fx UV<K& assignment of property 物业转让；物业转让书
9i5tVOhE assignment right 转让权
K{@ 3\5< assignor 转让人
N|mJg[j@7 associate 有联系的人；有关连人士；相联者；合伙人；联系人
(hB? Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
"9IYB)Js associate member 附属会员
(-0ePSOG associated body corporate 相联法人团体
ZrO!L_ / associated company 相联公司；联属公司
+x= )/; : associated corporation 相联法团
>G~mp<L Association of Chartered Certified Accountants [ACCA] [United Kingdom]
eSEq { ?> 公认会计师公会〔英国〕
F dzNE Association of Futures Exchange Brokers 香港期货经纪协会
- #In;~ Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
QzOkpewf association of underwriters 承保人组织
mj&57D\fq assumption of control 接管
0p(L ' assurance 担保；保险；转易；转易书
hB9Ee @ assurance of interest 权益的转易
. pPm~2]z at 19XX price 按一九ＸＸ年价格计算
R!(ZMRMn at a discount 按赔价计算；按贴水价格计算；打折扣
>(r{7Qg at a premium 按溢价计算；按升水价格计算
sa1h%< at call 通知付款；按通知
{D`'0Z1" at constant market price 按固定市价计算
)w h%| at constant price 按固定价格计算
| &3x#1A at cost 按成本计算
P`$!@T0= at current market price 按当时市价计算；按现时市价计算
JhHWu< at current price 按当时价格计算；按现时价格计算
7 <9yH:1 at factor cost 按要素成本计算；按生产要素成本计算
D}3T|N at money-of-the-day price 按付款当日价格计算
2f>PO +4S{ at or better 按指定或较佳价位〔买卖指令〕
>&,[H:Z at par 按面值计算；平价
,](:<A)W& at sight 见票即付
_;1}x%4v at the close 按收市盘
>j*;vG5T at the opening 按开市盘
WIr2{+# attestation 见证；见证条款
'G&{GVbXY at-the-money option 平价期权
r%@Lej5+ attorney 受权人；受托代表人
P>i%7:OMZA attornment 新拥有人承认书
P 1XK*GZ attributable profit 可归属利润
m<rhIq attributable share value 可归属股份价值
NGC,lv Auckland Stock Exchange 奥克兰证券交易所
'3 33Ctxy auction 拍卖
1x)ZB~L auctioneer 拍卖商
;G |i^ audit 审计；核数
^n1%OzGK # Audit Commission 审计署
A#8q2n270* Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
KLoE&ds 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〕
JyL a#\ R audit review 帐目审查
O.G'?m<: # Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
O.`Jl% audited account 审计帐目；经审计的帐目
#[{3 } %b audited annual account 经审计的周年帐目
N_eX/ux audited balance sheet 经审计的资产负债表
V U`OO$,W auditor 核数师；核数主任；审计师
S! Rc|6y% auditor's certificate 核数师证明书；审计师证明书
uhyj5u) auditor's report 核数师报告；审计师报告
VhL{'w7f Aussie bond 澳元债券
A4 C+5R austerity budget 紧缩预算
t.T
UmJ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
#LlUxHv # Australia All Ordinaries Index 澳洲所有普通股票指数
3_Cp%~Gi-_ Australian Dollar [AUD] 澳元
! Ucjax~ Australian Options Market 澳大利亚期权市场
b[9&l|y^ Australian Securities Commission 澳洲证券事务监察委员会
/X"/ha!=&D Australian Society of Certified Practising Accountants 澳洲执业会计师公会
]\-^>!F #K Australian Stock Exchange 澳大利亚证券交易所
^I8Esl8 Austrian Schilling [ATS] 奥地利先令
Zxr!:t7 authentication 认证；鉴证
!p TJ./ authority to purchase 委托购买证；委购书
Jn:ZYq c authorization 认可；核准；授权；授权书
dZ#&YG)?e authorization by direction 指示授权
{7u[1[L1 authorization by instruction 指令授权
6!x&LoM authorization by warrant 令状授权
vo>d!rVCV authorization of unit trust 单位信托的认可
`?T#Hl>j authorized agent 指定代理人
d) f@ 5/< authorized capital 法定资本
Y3.$G1{#0w authorized clerk 出市员
[x=jH>Y authorized dealer 认可交易商
7SD F z} authorized financial institution 认可财务机构
& |> S| authorized fund 认可基金
\B F*m"lz authorized fund house 获授权的基金公司；认可基金公司
1"Z @Q`} authorized institution 认可机构
4iA Z+l5& authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
'c2W}$q authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
XU!2YO)t;! authorized insurer 获授权保险人；获认可承保人
-9N@$+T authorized investment 特准投资项目
S/|,u`g- authorized person 获授权人
:B3[:MpL} authorized representative 获授权代表
j',W 64 authorized share capital 法定股本
k@ zy automated quotation system 自动报价系统
*eI)Z=8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
[Wd-Zn% 自动交易系统〔香港期货交易所有限公司〕
]C hj T} automatic adjustment mechanism 自动调整机制
rX_@Ihv' automatic adjustment system 自动调整系统
X%z }VA Automatic Clearing House 自动票据交换所
+$4(zP s@ automatic exchange rates accumulation system 自动化汇率累集系统
L,y6^J! Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
Z^ }mp@j> automatic teller machine [ATM] 自动柜员机
infl. autopay 自动转帐
)u))n# P available assets 可用资产
zp\8_ U @ available fiscal reserve 现存财政储备
4tL< q_ available profit 可用利润
~ wg:!VWA) Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
]7-& V-Ct* average 平均；平均数；海损
Qt _dEl average basic salary 平均基本薪金
co Yij average consumer expenditure 平均消费开支；一般消费开支
:0Z^uuk`gq average cost 平均成本
? X@fK Aj average cost of land production 增辟土地平均成本
(c0A.L)
average daily turnover 平均每日成交额
;iDPn2?6?x average daily wage rate 平均每日工资率
N0hE4t average expenditure pattern 平均开支模式
::_ i@r average growth rate 平均增长率
\RNg|G average net fixed assets 固定资产平均净值
/M b"V5S(W average of relatives 相对价格平均数
%%(R@kh9 average price 平均价格
G\|,5HE D average propensity to consume 平均消费倾向；一般消费倾向
s4&^D< average propensity to save 平均储蓄倾向；一般储蓄倾向
zD?oXs average rate 平均率
~y=T5wt average revenue 平均收入；平均收益
Kw#so; e average stock 平均库存；平均存货
P[s8JDqu average yearly rent 平均年租
+P.+_7+: avoidance of double taxation 避免双重课税
^C2\`jLMY avoidance of tax 避税
