A:
gf|&u4D A share Ａ股；甲类股份
N8]d0 abatement of tax 减税；减扣免税额
NVo = 5 ABN AMRO Bank N.V. 荷兰银行
\OF" hPq above-the-line expenditure 线上项目支出；经常预算支出
wQ9fPOm above-the-line receipt 线上项目收入；经常预算收入
mz .u K2l{ ABSA Asia Limited 南非联合亚洲有限公司
`"E<%$|ZQy absolute change 绝对数值变更
l8!n!sC[, absolute expenditure 实际开支
eZRu{`AF* absolute guideline figure 绝对准则数字
]P(_
d'} absolute interest 绝对权益
: WN*wd absolute order of discharge 绝对破产解除令
/ =:X,^"P absolute profit margin 绝对利润幅度
<F5x}i~(C absolute value 实值；绝对值
EXbhyg absolutely vested interest 绝对既得权益
J.npv1F absorbed cost 已吸收成本；已分摊成本
& Pzr)W( absorption 吸收；分摊；合并
+Tp>3Jh 2 absorption rate 吸收率；摊配率；分摊率
>1d`G%KfG ACB Finance Limited 亚洲商业财务有限公司
GVzG acceptable form of reciprocity 合理的互惠条件
;(9q, ) acceptable rate 适当利率；适当汇率
vC!}%sxVw_ acceptance agreement 承兑协议
C+c;UzbD acceptance for honour 参加承兑
`Jon^&^;| acceptor 承兑人；接受人；受票人
9.$k^|~ acceptor for honour 参加承兑人
k:kx=K5=4 accident insurance 意外保险
|< 1 Accident Insurance Association of Hong Kong 香港意外保险公会
o8ADAU" accident insurance scheme 意外保险计划
"EC,#$e%ev accident year basis 意外年度基准
*H%Jgz, accommodation 通融；贷款
4o*wLCo7^ accommodation bill 通融票据；空头票据
gS4@3BOw&. accommodation party 汇票代发人
'0>w_ge4 account balance 帐户余额；帐户结余
ibskce{H account book 帐簿
JN-wToOF account collected in advance 预收款项
yGtGhP8 account current book 往来帐簿
P_ x9 :3 account of after-acquired property 事后取得的财产报告
q Y$/i# account of defaulter 拖欠帐目
re\&'%~K account payable 应付帐款
F&x 9. account payee only [A/C payee only] 只可转帐；存入收款人帐户
=h9&`iwiu account receivable 应收帐款
|/-H:\5 account receivable report 应收帐款报表
@'{m-?* account statement 结单；帐单；会计财务报表
0(!D1G{ul account title 帐户名称；会计科目
w qLY
\ accountant's report 会计师报告
@e_<OU Accountant's Report Rules 会计师报告规则
48 `k"Uy accounting and auditing procedure 会计与审计程序；会计与核数程序
{
'Db Accounting Arrangements 《会计安排》
u*J,3o}
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@NS= accounting by Official Receiver 破产管理署署长呈交的帐目
Bdd>r# ] Accounting Circular 《会计通告》
L^zF@n^5A accounting class 会计类别
E c^x accounting date 记帐日期；会计结算日期
yY$:zc"J accounting for money 款项核算
WM_wkvY l Accounting Officer 会计主任
`w
J^ accounting period 会计报告期；会计期
as?~N/} accounting policy 会计政策；会计方针
H#l uG_) accounting practice 会计惯例
H_<X\( accounting principle 会计准则
gE>_:s accounting record 会计记录
b+.P4+ accounting report 会计报告
xu _ : Accounting Services Branch [Treasury] 会计事务部〔库务署〕
< g|\]\C| Accounting Society of China 中国会计学会
J`*!U4 accounting statement 会计报表
P<@V accounting system 会计制度；会计系统
,Mp/Y>f accounting transaction 会计事项；帐务交易
QVVR_1Q accounting treatment 会计处理
U!rhj&n accounting year 会计年度
ivKhzU+ accretion 增值；添加
-_@3!X1~i+ accrual 应计项目；应累算数目
jF}u%T)HL accrual basis 应计制；权责发生制
O]SjShp accrual basis accounting 应计制会计；权责发生制会计
<TL!iM accrue 应累算；应计
u"*@k^}( accrued benefit 应累算利益
D.hj9 accrued charges 应计费用
#R<ErX)F accrued cumulative preference share dividend 应累算的累积优先股股息
0Y 8 Si^T accrued expenses 应累算费用
U&uop$/Cq accrued interest payable 应付利息；应计未付利息
J1Ay^*qRU accrued interest receivable 应收利息；应计未收利息
[4u.*oL& accrued right 累算权益
y3 vDKZ accruing profit 应累算的利润
t<Iy `r7 1 accumulated fiscal reserve 累积财政储备
tp-PE ? accumulated profit 累积利润；滚存溢利
O(~74:#* accumulated reserve 累积储备
f,ajo
accumulation of surplus income 累积收益盈余
aB6F<"L, acquired assets 既得资产
#-wtNM%1# acquisition 收购；购置；取得
' w^Md acquisition cost 购置成本
xU4,R cgo acquisition expenses 购置费用
DeTx7 i0 acquisition of 100% interest 收购全部股权
vKv!{>,v9Z acquisition of control 取得控制权
Bw ]Y7 1 acquisition of fixed assets 购置固定资产
6PF7Wl7. acquisition of shell “买壳”
qHT_,\l2 acquisition price 收购价
8{@0p"re@ act of God 天灾
Y Y\$lM acting partner 执事合伙人
k?%? EsR active market 买卖活跃的市场；交投畅旺的市场；旺市
Fc{X$hh< active partner 积极参与的合伙人
9"5J-a' active trading 交投活跃
o(= \FNe actual circulation 实际流通
1'O++j_%y actual cost 实际成本
8J }gj7^8 actual expenditure 实际开支；实际支出
[Ybn pI actual income 实际入息；实际收入；实际收益
u|v2J/_5Y actual market 现货市场
Vz(O=w= actual price 现货价；实际价格
E;Akm': actual profit 实际利润
s<f<:B C actual quotation 实盘；实际价位；实际报价
O$=[m9V actual year basis 按实际年度计算
VI{!ZD] actuals 实货
eI%{/> actuarial investigation 精算调查
lr> P/W\ actuarial principle 精算原则
)5NfOvmNB actuarial report 精算师报告
Y8 c#"vm( Actuarial Society of Hong Kong 香港精算学会
ia' eV10 actuarial valuation 精算师估值
ak :Y<} actuary 精算师
pX5#!) ad referendum agreement 暂定协议；有待覆核的协定
7r F )fKW ad valorem duty 从价税；按值征税
5cr d.1@^ ad valorem duty system 从价税制
_$g2;X > ad valorem fee 从价费
=l7@YCj5c ad valorem tariff 从价关税
q%g!TFMg additional allowance 额外免税额
Bu[sSoA additional amount for unexpired risk 未过期风险的额外款额
"iu9r%l94 additional assessable profit 补加应评税利润
, ".1! [b additional assessment 补加评税
3`%]3qd} additional commitment 额外承担
b0QC91
additional commitment vote 额外承担拨款
#@rv oi additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
re]e4lZ additional dependent parent allowance 供养父母额外免税额
8dgi"/[3 additional provision 额外拨款
`%%/`Qpj; additional stamp duty 附加印花税
/2%6 46 additional tax 补加税罚款；补加税款
Y ( a0*fh Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
O)bc8DyI adjudged bankrupt 被裁定破产
Y@jO #6R adjudicated bankrupt 裁定破产人
e}xx4mYo adjudication fee 裁定费；评定印花税额手续费；评估契据费
SauX C adjudication of bankruptcy 裁定破产；宣告破产
8h,>f#)0c adjudication of insolvency 裁定无力偿还债务
})?t:zX#* adjusted actual 经调整的实数；调整后的实数
`#/0q *$ adjusted current assets 经调整的流动资产；调整后的流动资产
l2Gtw*i_I adjusted figure 经调整的数字；调整后的数额
U=kP xe adjusted liabilities 经调整的负债；调整后的负债
50< QF adjusted loss 经调整的亏损；调整后的亏损
+4*3aWf` 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
(_ 9 u< adjusted profit 经调整的利润；调整后的利润
`RF0%Vm~t adjusted surplus 经调整的盈余额；调整后的盈余额
{5GXN! f adjusted value 经调整的价值；调整后的价值
(uW$ch@2K adjustment 调整；修订；理算〔保险〕
K:<j=j@51 adjustment centre 调剂中心
UrMEL; @g adjustment lag 调整过程的时间差距；调整时差
8M<\?JD~_f adjustment mechanism 调整机制
bR\Oyd~e adjustment of loss 亏损调整
G !G]*p5 adjustment process 调整过程；调整程序
Y8 % bk2 adjustment range 调整幅度
bjO?k54I administered exchange rate 受管制汇率
V6 L0\ Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
^MXW, xqb administration expenses 行政费用
sB~ |V
< administration fee 手续费；行政费
++gWyzD administration in bankruptcy 破产管理
uht>@ WSg| administration order 遗产管理令
;h7W(NO~z administrator 管理人；遗产管理人
}zO>y%eI administrator of the estate 遗产管理人
*!m\%*y{ admission of debt 债项承认书
j5Cf\*B4J admission of proof 接纳债权证明
[C0"v OTUb advance 放贷款项；垫付款项；预支款项；预付款项
0XSMby?t` advance account 暂支帐目；预付款帐户
+jPJv[W advance compensation 预付补偿金
S/2lK* F advance from shareholder 股东垫款
J4woZ{d advance pending reimbursement 预支以待日后付还
_k|k $qxE advanced economy 先进经济体系
"Dt :
8Nf^ advancement 预付；预付财产
pXhN? joe advances warrant 垫款令
A!:R1tTR;S advancing 贷出
|uIgZ|7[ adverse balance 逆差
o..iT:f;n adverse exchange 逆汇
-U BH,U advertisement addressed to shareholders 在报章刊登的致股东通告
:'$V7LZ5 advice for collection 托收通知书
8
U<$u,WS advice of drawing 提款通知书；汇票通知书
hWz/PK, advice of payment 付款通知
riu_^ !"Z_ Advisory Committee [Securities and Futures Commission]
o G$OZTc 谘询委员会〔证券及期货事务监察委员会〕
@UK%l
:L Advisory Committee on Diversification 经济多元化谘询委员会
INRP@Cp1 affidavit 誓章；遗产申报誓章
c!ul9Cw affidavit of no receipt 述明无收款的誓章
_, r6t affiliate 联号；联营公司；附属公司
#trb4c{{5 affiliated company 附属公司；联号；联营公司
:5#iVa#< affirmation [estate duty] 非宗教式宣誓〔遗产税〕
X
2Zp @q( affordability 负担能力
kTfE*W e9 African Development Bank [AfDB] 非洲开发银行
aInh? - after-acquired property 事后取得的财产
!CUy{nV after-hours dealing 市后交易
K&{ruHoKB after-tax profit 税后盈利；税后利润；税后溢利
1]wo agency agreement 代理协议
-\[&<o@/D agency expenses 代理机构的开支
*G"}m/j- agency fee 代理费
6sQY)F7p Agency Law 《代理法》
\!Wph5wA agent 代理人；承销人
9TU B3x^ agent of company 公司代理人
( o2.*x agent's fee 代理人费；经纪费
A5IW[Gu! aggregate 总计；总数；总体数字
j\\uW)ibG aggregate amount 总款额；总额
M!b-;{;' aggregate assets and liabilities 总体资产与负债
) :st-I!o aggregate at constant price 按固定价格计算的总体数字
~ (-df> aggregate demand 总需求
R/\ qDY,@ aggregate gross position 总持仓量
q M(@wFg aggregate limit 总限额
Reb o.6rG aggregate of salaries tax 合计薪俸税
9`Y\ `F#}q aggregate performance 总体表现；总体业绩
"3$P<Q\;l; aggregate supply 总体供应
AmX ~KK aggregate surplus 总盈余
S^7u`- aggregate total 整体总额
Kwo0%2Onkd aggregate value 总值；合计价值
*EF`s~ aggregated basis 合计基准
2&0#'Tb aggregated net chargeable income 合计应课税入息实额
jJK@i\bU_ aggregation 合并计算；合计；总和
eEX* \1Gg aggregation of incomes of husband and wife 夫妇入息合并计算
; 6q`c !p7 aggregation of property 财产的总和
a\xf\$Ym agio 差价；贴水
] ?k\ q S 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》
t &ML gu Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
4<S=KFT_ 《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》
9)S,c =z83 Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
)E}eK-Yu 《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》
| W<jN Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
_53N uEM1 《香港政府和大韩民国政府关于相互促进和保护投资协定》
h9cx~/7,_) agreement for a settlement 授产协议
L YMb)=u] agreement for assignment 转让协议
?Vc/mO2X agreement for sale 售卖协议；买卖协议
yC9~X='D agreement for sale and purchase 买卖协议
HEs .pET\ agreement for the payment of interest 支付利息协议
+|.6xC7U agreement for the repayment of money 还款协议
7D=gAMPvJ agreement of reinsurance 再保险协议
Vb/XT{T;b Agricultural Bank of China 中国农业银行
< *+Y]= air passenger departure tax 飞机乘客离境税
Ht7v+lY90^ Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
uE&2M>2 airport tax 机场税
^dR gYi"(A alcohol duty 酒精税
o(Q ='kK alienation 让与；让渡；转让
~?:Xi_3Lo alimony 生活费；赡养费
RO8]R2A All Ordinaries Index [AOI] 所有普通股指数
otJHcGv all risks 全险；综合险
D*q:X O6b All Sales Record for Stock Market 《股票市场成交报告》
[Ow rIL Allied Capital Resources Limited 新联财务有限公司
0r%,|FaS all-items index [Consumer Price Index] 总指数〔消费物价指数〕
2- DJ3OL]k allocation letter 拨款信件
(lLCAmK 5? allocation of fund 分配款项；预留款项
r&O: Bt}x allocation of profit 利润分配；溢利分配
{p7b\=WB- allocation warrant 拨款令
E>N L/[1d allotment 分配；配股
--g? `4 allotment notice 股份配售通知；配股通知
!kWx'tJ$ allotment of shares 股份分配
J85Kgd1
\a allowable 可获宽免；免税的
(d}z>?L allowable business loss 可扣除的营业亏损
y*5$B.u`. allowable expenses 可扣税的支出
@EGUQ|WL^ allowance 免税额；津贴；备抵；准备金
I #GsEhi allowance for debts 债项的免税额
IjrjLp[z$ allowance for depreciation by wear and tear 耗损折旧免税额
ZsL-v lv allowance for funeral expenses 殡殓费的免税额
L`0}wR?+ allowance for inflation 为通货膨胀而预留的款项；通胀准备金
]tO9< allowance for repairs and outgoings 修葺及支出方面的免税额
U66 zm9
3& allowance to debtor 给债务人的津贴
O< `\9 alteration of capital 资本更改
9|&%"~6' alternate trustee 候补受托人
hxj[gE'R( amalgamation 合并
N0']t Gh2 ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
5:
O,-b& ambit of charges 征税范围；收费范围
S0-/ 9h amended valuation 经修订的估值
TF;}NQ American Commodities Exchange 美国商品交易所
O-YB +~"3Z American Express Bank Limited 美国运通银行
\:d|'r8OCM American Stock Exchange 美国证券交易所
F ][QH\N amortization 摊销
7Jvb6V<R amount due from banks 存放银行同业的款项
H2D j`0 amount due from banks abroad 存放海外银行同业的款项
"T'?Ah6 amount due from holding companies 控股公司欠款
x $=-lB amount due from local banks 存放本港银行同业的款项
I\oI"\}U amount due to banks 银行同业的存款
AHtLkfr(r amount due to banks abroad 海外银行同业的存款
F` gQ[ amount due to holding companies 控股公司存款
S!wY6z amount due to local banks 本港银行同业的存款
qra5&Fvb amount due to outport banks 外埠银行同业的存款
R'{BkC}. amount for note issue 发行纸币的款额
]aVF Wzey amount of bond 担保契据的款额
,T3_*:0hk! amount of consideration 代价款额
vW:XM0 amount of contribution 供款数额
~R\Z&oQ amount of indebtedness 负债款额
4'ymPPY amount of principal of the loan 贷款本金额
*C n `pfO amount of rates chargeable 应征差饷数额
^GN |}W amount of share capital 股本额
6Y (Vs> amount of sums assured 承保款额
^qD@qJ amount of variation 变动幅度
C!r9+z)< amount of vote 拨款数额
@x
z?^20N amount payable 应付款额
_N&]w*ce amount receivable 应收款额
9x0Ao*D<t Amsterdam Stock Exchange 阿姆斯特丹证券交易所
Sx%vJYH0 analysis 分析
*K1GX ancillary risk 附属风险
7ZVW7%,zF annual account 周年帐目；周年帐目报表；年度决算；年结
NiTLQ" ~e annual accounting date 年结日期
9e:}q O5) annual allowance 每年免税额；年积金；年度津贴；年津
a;$'A[hq annual balance 年度余额
p| b&hgA annual disposable income 每年可动用收入
j*aYh^ annual estimates 周年预算
,/ P)c*at5 annual fee 年费
;\5^yDv[e annual general meeting 周年大会
ZHku3)V=o annual growth rate 年增率；每年增长率
G~\ SI. annual long-term supplement 长期个案每年补助金
,`lVB#| annual pensionable emolument 可供计算退休金的年薪
`*n K@: annual report 年报
?NL >xMA Annual Report on the Consumer Price Index 《消费物价指数年报》
#FfUkV annual return 周年报表；周年申报表；每年报税表格
d\{#*{_A Annual Return Rules 《周年报表规则》
i+z;tF` annual review of consumer prices 每年消费物价回顾
4&c7^ 4w~ annual roll-forward basis 逐年延展方式
v9[[T6t/' annual salary 年薪
@9!,] n annual statement 年度报表；年度决算表
&E>zvRBQ 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
>{dj6Wo annuitant 年金受益人
]k (n_+! annuity 年金
`j u r`^S| annuity contract 年金合约
@fH?y Z=> annuity on human life 人寿年金
3 #zw Y antecedent debt 先前的债项
|H)WJ/` ante-dated cheque 倒填日期支票
?OU+)kgzh anticipated expenditure 预期开支
G1d!a6> anticipated net profit 预期纯利
9x~qcH% anticipated revenue 预期收入
Z-!W#
anti-inflation measure 反通货膨胀措施
Ti@X< C anti-inflationary stance 反通货膨胀立场
b7:B[7yK.x apparent deficit 表面赤字
VvO /
apparent financial solvency 表面偿债能力
MO{6B#(<F apparent partner 表面合伙人
k-( hJ}N application for personal assessment 个人入息课税申请书
I<I?ks application of fund 资金应用
$z9z'^HqO application to release as liquidator and to destruct the books of accounts and documents
ZZa$ /q" 申请免除清盘人职务及毁灭帐簿与文件
J @{yWgLg appointed actuary 委任精算师
#0HF7C3 appointed auditor 委任核数师；委任审计师
XMM@EN appointed trustee 委任的受托人
TT429 appointer 委任人
" Iy @PR?> apportioned pro rata 按比例分摊
HgwL~vG apportionment 分配；分摊
Q-[^!RAK? Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
Vvw Qz#S apportionment formula 分摊方程式
] Qp0|45= apportionment of estate duty 遗产税的分摊
NC; 4 appraisal 估价；评估
Sdc;jK 9d! appreciable growth 可观增长
1u\fLAX n appreciable impact 显着影响
b|c?xHF}K appreciable increase 可观增长
^ ,Bxq^'D appreciation 增值；升值
EiY i <Z_S appreciation against other currencies 相对其他货币升值
Kt%` ]Wp appreciation of the exchange value of Hong Kong dollar 港元汇值上升
vXnTPjbE appreciation tax 增值税
ms=I lz appropriation 拨款；拨用；拨付
c FjC appropriation account 拨款帐目
=;{vfjj Appropriation Bill 拨款法案
K5Fzmo a appropriation-in-aid system 补助拨款办法
$cev, OW6] approved assets 核准资产
{PHxm approved basket stock 认可一篮子证券
~BVg#_P approved budget 核准预算
|52VHW8 c approved charitable donation 认可慈善捐款
%S22[;v{N approved charitable institution 认可慈善机构
#gOITXKs approved currency 核准货币；认可货币
'3wte9E/ approved estimates 核准预算
r4O*0Q_ approved estimates of expenditure 核准开支预算
l_LfV ON approved overseas insurer 核准海外保险人
7 581G$@ym approved overseas trust company 核准海外信托公司
+fzZ\ approved pooled investment fund 核准汇集投资基金
SZ-% 0z approved provident fund scheme 认可公积金计划
$Q|66/ S^ approved provision 核准拨款
0Bn $C, - approved redeemable share 核准可赎回股份
|pr~Oh z approved regional stock 认可地区性证券
=,I,K=+_x approved retirement scheme 认可退休金计划
kX {c+qH M approved subordinated loan 核准附属贷款
4qjY,QJ arbitrage 套戥；套汇；套利
<;x+ ?j arbitrageur 套戥者；套汇者
;W#G<M&n' arbitrary amount 临时款项
MC3XGnT#5 arrangement 措施；安排；协定
l\5qa_{z arrears 欠款
_y `'T;~OY arrears of pay 欠付薪酬
_'Q}Y nEv arrears of revenue 逾期未收税款；逾期未收的帐项
^zqz$G# articles of association 组织章程；组织细则；组织章程细则
*D]/V U Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
$$ \| 3rj! ascertainment of profit 确定利润
Lm'Ony^F "Asia Clear" “亚洲结算系统”
8Md*9E#J(" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
g{ l;v Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
uZ Id.+Rk Asian Development Fund [ADF] 亚洲发展基金
bM8b3, }?n Asian dollar bond 亚洲美元债券
pz?.(AmU\ Asian dollar market 亚洲美元市场
g<KBsz!{ Asian dollar rate 亚洲美元利率
fCZbIt)Eh Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
blaxUP: Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
"xS",6Sy asked price 沽盘；喊价；索价；卖方报价
.he%a3 e assessable income 应评税入息
34]f[jJ| assessable loss 应评税亏损
^`=Z=C$fj assessable profit 应评税利润
Y cO tPS% assessable value 应评税值
4jis\W}%L3 assessed profit 估定利润
:?jOts>uP assessed value 经评估价值
3,tKqR7g assessment 评税；评定；估价；评税单
|)pT"` assessment number 评税编号；估价编号
N+ !{Bt* assessment of additional tax 补加税评税
CbS9fc& assessment of performance 业绩评估；实绩评价
6E@r9U Assessor 评税主任
d'^jek h asset price bubbles 资产价格泡沫
q(!191@C( asset-backed securities 具资产保证的证券
) #Y*] assets accretion 资产增值
X,x {! assets and liabilities 资产与负债
ZxbWgM5rm assets betterment statement 资产递增表；资产改进表
49_b)K.tB assets lending 实物放款；有抵押贷款
XkuNLs4 assets of the company passing on the death 死者去世时转移的公司资产
'!{zO"
1* assets pledged as security for liabilities 用作负债抵押的资产
4\ H;A assets portfolio 资产投资组合
|n z,srr~ assets price 资产价格
292e0cE assets quality 资产质素
N$> g )Ml? assets realization 资产变现
a,M7Bb x assets refinancing arrangement 资产再集资安排
uQ9P6w=Nt assets securitization 资产证券化
: B$
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lkFv5^% assets stripping 削减资产；拆卖资产
OPBnU@=R assets value 资产值
J L`n12$m assignee 承让人
=<iK3bPkU assignment 转让；转让书；转让契
7DKbuUK assignment of interest 权益转让
{Z 1j >h$ assignment of letters patent and trade mark 专利证书及商标转让
y!mjZR,& assignment of property 物业转让；物业转让书
<.s[x~b\` assignment right 转让权
& 2>W=h assignor 转让人
vkASp&a associate 有联系的人；有关连人士；相联者；合伙人；联系人
aJOhji<b#L Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
&JtK<g associate member 附属会员
[$;6LFs } associated body corporate 相联法人团体
m+"?;;s associated company 相联公司；联属公司
_rY,=h{+ associated corporation 相联法团
\;.\g6zX Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,g 6w2y7 ] 公认会计师公会〔英国〕
j1Q G-Rs& Association of Futures Exchange Brokers 香港期货经纪协会
K82pWpR Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
N'i%9S Bcg association of underwriters 承保人组织
a~9U{)@F assumption of control 接管
lBgf' b3$ assurance 担保；保险；转易；转易书
y5RcJM assurance of interest 权益的转易
TmoODG>@ at 19XX price 按一九ＸＸ年价格计算
(@p E at a discount 按赔价计算；按贴水价格计算；打折扣
M0S}-eXc5 at a premium 按溢价计算；按升水价格计算
(w-z~#< at call 通知付款；按通知
KArR.o } at constant market price 按固定市价计算
a:XVu0`( at constant price 按固定价格计算
im Zi7o at cost 按成本计算
cuB~A8H#} at current market price 按当时市价计算；按现时市价计算
6
GO 7[?U< at current price 按当时价格计算；按现时价格计算
xw&[ 9}Y at factor cost 按要素成本计算；按生产要素成本计算
ic%<39 at money-of-the-day price 按付款当日价格计算
?nn` u d?f at or better 按指定或较佳价位〔买卖指令〕
| -e* ^| at par 按面值计算；平价
| Z0? at sight 见票即付
J3Qv|w [3Y at the close 按收市盘
{W)Kz_ at the opening 按开市盘
D}>pl8ke~g attestation 见证；见证条款
N&]v\MjI62 at-the-money option 平价期权
[V|,O'X ~ attorney 受权人；受托代表人
J{
P<^<m_ attornment 新拥有人承认书
j #f+0 attributable profit 可归属利润
+?w 7Nm` attributable share value 可归属股份价值
m .iCGX Auckland Stock Exchange 奥克兰证券交易所
d(3F:dbk auction 拍卖
] QGYEjW auctioneer 拍卖商
9TIyY`2! audit 审计；核数
mS p - Audit Commission 审计署
' Ph Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ug'I:#@2 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〕
Z3g6 ?2w6 audit review 帐目审查
X,C&nqVFm8 Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
5Q#;4 audited account 审计帐目；经审计的帐目
0&mo1 k_U audited annual account 经审计的周年帐目
Uq5 wN05 audited balance sheet 经审计的资产负债表
1P.
W 34 auditor 核数师；核数主任；审计师
[^EU'lewnW auditor's certificate 核数师证明书；审计师证明书
jL(=<R(~y auditor's report 核数师报告；审计师报告
<H<5E'm Aussie bond 澳元债券
w < 3}(1 austerity budget 紧缩预算
A[oLV"J6x5 Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
Zf68 EB Australia All Ordinaries Index 澳洲所有普通股票指数
M#LQz~E Australian Dollar [AUD] 澳元
Z.a m^Q^Y! Australian Options Market 澳大利亚期权市场
nd3=\. (P Australian Securities Commission 澳洲证券事务监察委员会
rlT[tOVAY Australian Society of Certified Practising Accountants 澳洲执业会计师公会
x%23oPM Australian Stock Exchange 澳大利亚证券交易所
*:J#[ET, Austrian Schilling [ATS] 奥地利先令
^m;dEe&@F authentication 认证；鉴证
)IPnSh/ < authority to purchase 委托购买证；委购书
3UU]w`At authorization 认可；核准；授权；授权书
BF@(`D&> authorization by direction 指示授权
S+py \z% authorization by instruction 指令授权
F' s($n authorization by warrant 令状授权
e4p:Zb: authorization of unit trust 单位信托的认可
a\S"d authorized agent 指定代理人
i>HipD,TD authorized capital 法定资本
* t6 XU authorized clerk 出市员
fzO4S^mTo8 authorized dealer 认可交易商
zWoPa,
authorized financial institution 认可财务机构
nr*~R-,\ authorized fund 认可基金
] as_7 authorized fund house 获授权的基金公司；认可基金公司
Y:[W wX| authorized institution 认可机构
xB_F?d40T5 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
F@Y)yi?z authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
iwWy]V m7 authorized insurer 获授权保险人；获认可承保人
!`q*{O jx authorized investment 特准投资项目
lc>)7UF authorized person 获授权人
5W"n n authorized representative 获授权代表
%ANo^~8 authorized share capital 法定股本
P1;T- .X~& automated quotation system 自动报价系统
LI_>fuv"8 Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
!-b4@=f: 自动交易系统〔香港期货交易所有限公司〕
"u5Hm ^H automatic adjustment mechanism 自动调整机制
b/Y9fQ n automatic adjustment system 自动调整系统
pW7vY)hj Automatic Clearing House 自动票据交换所
)k01K,%#) automatic exchange rates accumulation system 自动化汇率累集系统
g66=3c9</6 Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
OLU Qjvn U automatic teller machine [ATM] 自动柜员机
G3n* bv autopay 自动转帐
1RM;"b/ available assets 可用资产
jK/2n} q&] available fiscal reserve 现存财政储备
^0"NcOzzxl available profit 可用利润
O&l(` *P Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
TJ[C,ic=D average 平均；平均数；海损
@ ' L/] average basic salary 平均基本薪金
9 +"D8J7 average consumer expenditure 平均消费开支；一般消费开支
=MDir $1Z average cost 平均成本
[tsi8r =T average cost of land production 增辟土地平均成本
RR!(,j^M average daily turnover 平均每日成交额
-QjdL9\[c7 average daily wage rate 平均每日工资率
6eE%x?# average expenditure pattern 平均开支模式
";}Lf1M9 average growth rate 平均增长率
;l>
xXSB7$ average net fixed assets 固定资产平均净值
*F* c average of relatives 相对价格平均数
r \H+=2E' average price 平均价格
q9 .)p average propensity to consume 平均消费倾向；一般消费倾向
R~8gw^w![ average propensity to save 平均储蓄倾向；一般储蓄倾向
\kcJF'JFA0 average rate 平均率
H+vONg average revenue 平均收入；平均收益
;Q&38qI average stock 平均库存；平均存货
K];nM}<
average yearly rent 平均年租
(A O]f fBU avoidance of double taxation 避免双重课税
sv\'Xa rM avoidance of tax 避税
