A:
N5[_a/ A share Ａ股；甲类股份
>&*6Fqd abatement of tax 减税；减扣免税额
*K]>} ABN AMRO Bank N.V. 荷兰银行
E6,`Ld;c[ above-the-line expenditure 线上项目支出；经常预算支出
}K#iCby4 above-the-line receipt 线上项目收入；经常预算收入
'hxs((['\ ABSA Asia Limited 南非联合亚洲有限公司
plzE absolute change 绝对数值变更
-fb1cv~N absolute expenditure 实际开支
$ iX^p4v absolute guideline figure 绝对准则数字
c2tEz&=G absolute interest 绝对权益
}T?i%l absolute order of discharge 绝对破产解除令
<1ztj #B absolute profit margin 绝对利润幅度
SIKk|I) absolute value 实值；绝对值
?q+8 /2 absolutely vested interest 绝对既得权益
YR$tPe absorbed cost 已吸收成本；已分摊成本
c.|sW2/ absorption 吸收；分摊；合并
jrDz7AfA absorption rate 吸收率；摊配率；分摊率
0S)"Q^6n y ACB Finance Limited 亚洲商业财务有限公司
#R~">g:w acceptable form of reciprocity 合理的互惠条件
Z\ "Kd acceptable rate 适当利率；适当汇率
TKj/6 Jz| acceptance agreement 承兑协议
7AZ5%o acceptance for honour 参加承兑
7H 8GkuO acceptor 承兑人；接受人；受票人
f 3nnXE" acceptor for honour 参加承兑人
9+WY@du+ accident insurance 意外保险
|[lxV&SD . Accident Insurance Association of Hong Kong 香港意外保险公会
V Z4nA G accident insurance scheme 意外保险计划
K8yWg\K accident year basis 意外年度基准
5Ws:Ei{R accommodation 通融；贷款
d +*T@k]>M accommodation bill 通融票据；空头票据
{Sd@u$& accommodation party 汇票代发人
,*9#c*'S account balance 帐户余额；帐户结余
:epitpJ account book 帐簿
{,nd_3"Vq account collected in advance 预收款项
I1eb31< account current book 往来帐簿
/NPl2\ o. account of after-acquired property 事后取得的财产报告
;ph+ZV account of defaulter 拖欠帐目
*g/I&'^ account payable 应付帐款
.HH, l account payee only [A/C payee only] 只可转帐；存入收款人帐户
i ]h R7g< account receivable 应收帐款
vZ1D3ytfG account receivable report 应收帐款报表
*YiD B?Si account statement 结单；帐单；会计财务报表
OI;L9\MJc account title 帐户名称；会计科目
Q@3 ld6y accountant's report 会计师报告
W2X+N acD Accountant's Report Rules 会计师报告规则
3!ajvSOI9j accounting and auditing procedure 会计与审计程序；会计与核数程序
<E (- QJ Accounting Arrangements 《会计安排》
]8 q%bsl+ accounting basis 会计基础
qqO10~Xc accounting by Official Receiver 破产管理署署长呈交的帐目
B8BY3~}] Accounting Circular 《会计通告》
!T&u2=`D accounting class 会计类别
f6/\JVi) - accounting date 记帐日期；会计结算日期
X~<>K/}u5 accounting for money 款项核算
`"bRjC"f] Accounting Officer 会计主任
\a~;8):q=i accounting period 会计报告期；会计期
HeAc(_=C accounting policy 会计政策；会计方针
hH|XtQ.n^ accounting practice 会计惯例
0lJBtk9wn accounting principle 会计准则
v~W6yjp accounting record 会计记录
,rvZW}= accounting report 会计报告
[3bwbfHhi Accounting Services Branch [Treasury] 会计事务部〔库务署〕
^HU=E@ Accounting Society of China 中国会计学会
}!J/ 9WKgU accounting statement 会计报表
./5MsHfbxt accounting system 会计制度；会计系统
'E4(!H,k accounting transaction 会计事项；帐务交易
u.xA}yVS accounting treatment 会计处理
=fu_ Jau} accounting year 会计年度
8 )2u@sx% accretion 增值；添加
aV0;WH_3 accrual 应计项目；应累算数目
E Zu accrual basis 应计制；权责发生制
6`{)p&9 accrual basis accounting 应计制会计；权责发生制会计
f jeE. accrue 应累算；应计
Lh5+fk~i~8 accrued benefit 应累算利益
`:^)"#z) accrued charges 应计费用
&<; nl^ accrued cumulative preference share dividend 应累算的累积优先股股息
a 6K$omu accrued expenses 应累算费用
%%-Tjw o accrued interest payable 应付利息；应计未付利息
;-P:$zw9c accrued interest receivable 应收利息；应计未收利息
!un"XI0`t< accrued right 累算权益
kQ:>j.^e accruing profit 应累算的利润
e1Z;\U$&. accumulated fiscal reserve 累积财政储备
DW;.R<8 accumulated profit 累积利润；滚存溢利
39^uLob accumulated reserve 累积储备
F^[Rwz v>c accumulation of surplus income 累积收益盈余
J5r
L7 acquired assets 既得资产
TTjjyZ@ acquisition 收购；购置；取得
@zpHem dB acquisition cost 购置成本
@x\gk5 acquisition expenses 购置费用
WW
Kr & ) acquisition of 100% interest 收购全部股权
z@40 g)R2A acquisition of control 取得控制权
A 5\"e^> acquisition of fixed assets 购置固定资产
eXtF[0f acquisition of shell “买壳”
Lw78v@dY acquisition price 收购价
? F:C!_ act of God 天灾
v,O&UrZ acting partner 执事合伙人
Ay. q ) active market 买卖活跃的市场；交投畅旺的市场；旺市
r:b.>5CS) active partner 积极参与的合伙人
r4qV}-E active trading 交投活跃
>!WBl Sy actual circulation 实际流通
Op)R3qt{ actual cost 实际成本
z K]%qv] actual expenditure 实际开支；实际支出
S+=@d\S}" actual income 实际入息；实际收入；实际收益
AI`1N%Owi actual market 现货市场
tw^.(m5d actual price 现货价；实际价格
"MKsSty actual profit 实际利润
?@7| Q/ actual quotation 实盘；实际价位；实际报价
2tTV5,(1 actual year basis 按实际年度计算
"g&l~N1$ actuals 实货
VHkrPJ[ actuarial investigation 精算调查
2H0q\zZ actuarial principle 精算原则
1 jd=R7 actuarial report 精算师报告
8Y kH Actuarial Society of Hong Kong 香港精算学会
YRX2^v ^[ actuarial valuation 精算师估值
9(\ N+ actuary 精算师
krT !AfeV ad referendum agreement 暂定协议；有待覆核的协定
*`/@[S2,cu ad valorem duty 从价税；按值征税
fXR_)d ad valorem duty system 从价税制
m(Xr 5hw:6 ad valorem fee 从价费
`e:RZ ad valorem tariff 从价关税
T_
#oMXZ/ additional allowance 额外免税额
Wam?(!{mOf additional amount for unexpired risk 未过期风险的额外款额
(4gQe6tA additional assessable profit 补加应评税利润
:re(khZq# additional assessment 补加评税
(B4 A$t additional commitment 额外承担
>LZ)<-Mk additional commitment vote 额外承担拨款
'wHkE/ 83 additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
{ }2p1-( additional dependent parent allowance 供养父母额外免税额
k:yu2dQh additional provision 额外拨款
S~`AnX3! additional stamp duty 附加印花税
z:?
<aT additional tax 补加税罚款；补加税款
{dH<Un(4Z Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
Z4tq&^ :c= adjudged bankrupt 被裁定破产
Q/SC7R&"t adjudicated bankrupt 裁定破产人
6R,b 8 adjudication fee 裁定费；评定印花税额手续费；评估契据费
YuuG:Kk adjudication of bankruptcy 裁定破产；宣告破产
"+C\f) adjudication of insolvency 裁定无力偿还债务
y^fU_L?p adjusted actual 经调整的实数；调整后的实数
Fi}rv[`XY[ adjusted current assets 经调整的流动资产；调整后的流动资产
SQ.Wj?W) adjusted figure 经调整的数字；调整后的数额
WM7/|.HQ adjusted liabilities 经调整的负债；调整后的负债
9E*K44L/V adjusted loss 经调整的亏损；调整后的亏损
<W{0@?y adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值
"+Yn ;9 adjusted profit 经调整的利润；调整后的利润
YR`rg;n# adjusted surplus 经调整的盈余额；调整后的盈余额
F#R\Ot,hv adjusted value 经调整的价值；调整后的价值
K8we* adjustment 调整；修订；理算〔保险〕
soCHwiE adjustment centre 调剂中心
=5#Jsn?U adjustment lag 调整过程的时间差距；调整时差
~&jCz4M adjustment mechanism 调整机制
fXQRsL8
] adjustment of loss 亏损调整
"C|l3X' adjustment process 调整过程；调整程序
G+p>39P adjustment range 调整幅度
nWsz0v3'9 administered exchange rate 受管制汇率
s$G8`$+i1 Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
OlFn<:V K administration expenses 行政费用
jv^ L~<u administration fee 手续费；行政费
.DsYR/ administration in bankruptcy 破产管理
^aMdbB administration order 遗产管理令
~n\ea:. administrator 管理人；遗产管理人
-L 3RzX administrator of the estate 遗产管理人
^@> Qiy admission of debt 债项承认书
+Ea X S admission of proof 接纳债权证明
X Y?@^ advance 放贷款项；垫付款项；预支款项；预付款项
)o,0aGo>Of advance account 暂支帐目；预付款帐户
!Z)^c& advance compensation 预付补偿金
1#u w^{n advance from shareholder 股东垫款
^!tI+F{n{ advance pending reimbursement 预支以待日后付还
xz'd5 re% advanced economy 先进经济体系
<5^(l $IBj advancement 预付；预付财产
!d )i6W? advances warrant 垫款令
?5gpk1 advancing 贷出
EF~PM adverse balance 逆差
pdu adverse exchange 逆汇
' qVa/GJ advertisement addressed to shareholders 在报章刊登的致股东通告
N/=3Bs0y- advice for collection 托收通知书
1r4/McB advice of drawing 提款通知书；汇票通知书
=hlu,
B y advice of payment 付款通知
bS6Yi)p Advisory Committee [Securities and Futures Commission]
s]>%_(5 谘询委员会〔证券及期货事务监察委员会〕
TD9`S SpP
Advisory Committee on Diversification 经济多元化谘询委员会
M] *pBc(o0 affidavit 誓章；遗产申报誓章
GjG3aqP&! affidavit of no receipt 述明无收款的誓章
(o\~2e: affiliate 联号；联营公司；附属公司
)T_ #X! affiliated company 附属公司；联号；联营公司
A4x3TW? affirmation [estate duty] 非宗教式宣誓〔遗产税〕
)UUe5H6Hd0 affordability 负担能力
r/ f;\w7 African Development Bank [AfDB] 非洲开发银行
z$b!J$A1 after-acquired property 事后取得的财产
CxV%/ChJ# after-hours dealing 市后交易
B .jYU after-tax profit 税后盈利；税后利润；税后溢利
5w9<_W0d agency agreement 代理协议
'h=2_%l@Y agency expenses 代理机构的开支
R MXj)~4. agency fee 代理费
b5R*] Agency Law 《代理法》
Y6a|\K| agent 代理人；承销人
J_$~ OEC~ agent of company 公司代理人
bS<p dOX_ agent's fee 代理人费；经纪费
0rUf'S
?K aggregate 总计；总数；总体数字
@9a=D< '> aggregate amount 总款额；总额
s,x]zG" aggregate assets and liabilities 总体资产与负债
eW%jDsC aggregate at constant price 按固定价格计算的总体数字
RdHR[Usm aggregate demand 总需求
`Mg
"!n ` aggregate gross position 总持仓量
eo[^i j aggregate limit 总限额
7m:, -xp aggregate of salaries tax 合计薪俸税
;;5i'h~?]J aggregate performance 总体表现；总体业绩
\eCd G x? aggregate supply 总体供应
AJ u . aggregate surplus 总盈余
A\Gw+l<h, aggregate total 整体总额
RwWQ$Eb_s aggregate value 总值；合计价值
lla96\R aggregated basis 合计基准
"
cg>g/ aggregated net chargeable income 合计应课税入息实额
<ZEA&:p aggregation 合并计算；合计；总和
AtI,& S#{ aggregation of incomes of husband and wife 夫妇入息合并计算
7O#>N}| aggregation of property 财产的总和
W{d/ m;<@N agio 差价；贴水
1\uS~RR Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》
<Vb{QOgc; Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
{{\HU0g>& 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》
Z%R^;8 !~ Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
QZo l( 2~Y 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》
D.?gV_ Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
'-=?lyKv 《香港政府和大韩民国政府关于相互促进和保护投资协定》
I4'j_X
t agreement for a settlement 授产协议
/Z_ QCj agreement for assignment 转让协议
75f.^4/% agreement for sale 售卖协议；买卖协议
"?SnA +) agreement for sale and purchase 买卖协议
v},sWjv agreement for the payment of interest 支付利息协议
ZtDpCl_ agreement for the repayment of money 还款协议
tP-c>|cz agreement of reinsurance 再保险协议
Wt =[R 4= Agricultural Bank of China 中国农业银行
}=g Gs air passenger departure tax 飞机乘客离境税
<*P1 Sd. Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
O /V ue airport tax 机场税
"/5b3^a alcohol duty 酒精税
sTDBK!9I alienation 让与；让渡；转让
F ceT' alimony 生活费；赡养费
5Mr:(|JyV All Ordinaries Index [AOI] 所有普通股指数
Y|F);XXIl all risks 全险；综合险
rH,N.H#] All Sales Record for Stock Market 《股票市场成交报告》
, utFCZW Allied Capital Resources Limited 新联财务有限公司
4p.O<f;A8 all-items index [Consumer Price Index] 总指数〔消费物价指数〕
tN~{Mt$-W allocation letter 拨款信件
"2 J;~ allocation of fund 分配款项；预留款项
Er)b( Kk allocation of profit 利润分配；溢利分配
uvL|T4 8 allocation warrant 拨款令
0/ $ sr; allotment 分配；配股
S%2qB;uw allotment notice 股份配售通知；配股通知
x/~M=][tN allotment of shares 股份分配
_ sd?l allowable 可获宽免；免税的
CfU )+20 allowable business loss 可扣除的营业亏损
`0D+x allowable expenses 可扣税的支出
U!4 ^; allowance 免税额；津贴；备抵；准备金
-SQYr allowance for debts 债项的免税额
A:f +x|[ allowance for depreciation by wear and tear 耗损折旧免税额
eR
CGr?e4 allowance for funeral expenses 殡殓费的免税额
P\Jp E allowance for inflation 为通货膨胀而预留的款项；通胀准备金
j*"s~8u4 allowance for repairs and outgoings 修葺及支出方面的免税额
H UjmJu6f{ allowance to debtor 给债务人的津贴
rYl37.QE alteration of capital 资本更改
!wgj$5Rw. alternate trustee 候补受托人
)'JSu=Ej amalgamation 合并
6x 0>E^~ ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
hjE9[{K ambit of charges 征税范围；收费范围
9p XFC9 amended valuation 经修订的估值
dU,/!|. K American Commodities Exchange 美国商品交易所
\ iFE,z American Express Bank Limited 美国运通银行
(ZYOm American Stock Exchange 美国证券交易所
@cON"( amortization 摊销
\xt! b^d0 amount due from banks 存放银行同业的款项
'py
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#!2gxm;g amount due from holding companies 控股公司欠款
(w*$~ p amount due from local banks 存放本港银行同业的款项
? ~!h
N,h amount due to banks 银行同业的存款
& m` amount due to banks abroad 海外银行同业的存款
=GF+hM/~ amount due to holding companies 控股公司存款
de NU[ amount due to local banks 本港银行同业的存款
4{|lzo'& amount due to outport banks 外埠银行同业的存款
J [1GP_ amount for note issue 发行纸币的款额
x;+ ,lP amount of bond 担保契据的款额
(H$eXW7 amount of consideration 代价款额
\ys3&<;b amount of contribution 供款数额
2.6,c$2tB amount of indebtedness 负债款额
cMj<k8.{ amount of principal of the loan 贷款本金额
x\*5A,w{c] amount of rates chargeable 应征差饷数额
O1 z>A amount of share capital 股本额
=c|Bu^(Ctw amount of sums assured 承保款额
=xgW$c/yB amount of variation 变动幅度
I
?1E}bv amount of vote 拨款数额
o}T]f(>} amount payable 应付款额
IAfYlS#<yD amount receivable 应收款额
, Le _PJY) Amsterdam Stock Exchange 阿姆斯特丹证券交易所
n}l Z analysis 分析
HBt?cA ' ancillary risk 附属风险
&5B+8> annual account 周年帐目；周年帐目报表；年度决算；年结
Z"n]y4h annual accounting date 年结日期
4AGc2e'u annual allowance 每年免税额；年积金；年度津贴；年津
2dC)%]aLme annual balance 年度余额
|k8;[+ annual disposable income 每年可动用收入
?mV[TM{p annual estimates 周年预算
|A2.W8`o annual fee 年费
vjHbg#0 % annual general meeting 周年大会
pH4i6B*5 annual growth rate 年增率；每年增长率
q+K` +& @\ annual long-term supplement 长期个案每年补助金
M?,;TJ7Gd annual pensionable emolument 可供计算退休金的年薪
;,viE~n annual report 年报
:A[ Gtc(_ Annual Report on the Consumer Price Index 《消费物价指数年报》
( nBsf1l annual return 周年报表；周年申报表；每年报税表格
^3e l-dZ Annual Return Rules 《周年报表规则》
O&}0 7( annual review of consumer prices 每年消费物价回顾
{S|uQgs6j annual roll-forward basis 逐年延展方式
|Oo
WGVc annual salary 年薪
6)W9/V-W annual statement 年度报表；年度决算表
o*<( ,I% 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
{vaq,2_w annuitant 年金受益人
_%t w#cM annuity 年金
U<*dDE~z annuity contract 年金合约
*@O;IiSE annuity on human life 人寿年金
9qw~] W~Nm antecedent debt 先前的债项
^!A{ 4NV ante-dated cheque 倒填日期支票
}Iu 6]?|' anticipated expenditure 预期开支
}RD, JgmV anticipated net profit 预期纯利
7|{Q Av anticipated revenue 预期收入
NWKD:{ anti-inflation measure 反通货膨胀措施
1 r;Q5[@ anti-inflationary stance 反通货膨胀立场
46m u,v apparent deficit 表面赤字
"d A"N$ apparent financial solvency 表面偿债能力
&oT]ycz% apparent partner 表面合伙人
tvd/Y|bV= application for personal assessment 个人入息课税申请书
)&*&ZL0 application of fund 资金应用
Jap
v<lV% application to release as liquidator and to destruct the books of accounts and documents
$hA[vi\ 5 申请免除清盘人职务及毁灭帐簿与文件
Qc6323/" appointed actuary 委任精算师
0py0z E6,, appointed auditor 委任核数师；委任审计师
a+ ]@$8 + appointed trustee 委任的受托人
hRME ;/r]X appointer 委任人
}@x0@sI9 apportioned pro rata 按比例分摊
o<x 2,uT apportionment 分配；分摊
p}C3<[Nk Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
RlpW)\{j? apportionment formula 分摊方程式
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8h apportionment of estate duty 遗产税的分摊
6CCM7 appraisal 估价；评估
I+}h+[W appreciable growth 可观增长
V;>p@uE,P appreciable impact 显着影响
`LNRl'Z m appreciable increase 可观增长
~x82 4xW appreciation 增值；升值
ll6~8PN appreciation against other currencies 相对其他货币升值
(Y-7B appreciation of the exchange value of Hong Kong dollar 港元汇值上升
k+_pj k appreciation tax 增值税
uHy^ Bq appropriation 拨款；拨用；拨付
!W8$-iq appropriation account 拨款帐目
dD#A.C,Rz Appropriation Bill 拨款法案
S]k<Ixvf appropriation-in-aid system 补助拨款办法
42Z2Mjtk approved assets 核准资产
J.~$^-&! approved basket stock 认可一篮子证券
N8:vn0ww approved budget 核准预算
Cf a?LgSz approved charitable donation 认可慈善捐款
U#YM)8;Iz approved charitable institution 认可慈善机构
ni9/7 approved currency 核准货币；认可货币
U*)pUJ{&t approved estimates 核准预算
N'TL &] approved estimates of expenditure 核准开支预算
2LXy$[)7 approved overseas insurer 核准海外保险人
ny{|{ a approved overseas trust company 核准海外信托公司
qRTy}FU1 approved pooled investment fund 核准汇集投资基金
T'FRnC^~ approved provident fund scheme 认可公积金计划
iQ :]1H s approved provision 核准拨款
f\1)BZ 'I approved redeemable share 核准可赎回股份
nd-y`@z approved regional stock 认可地区性证券
EFV'hMjS) approved retirement scheme 认可退休金计划
i :@00)V{, approved subordinated loan 核准附属贷款
-(~CZ arbitrage 套戥；套汇；套利
-$t#AYKz arbitrageur 套戥者；套汇者
NCBS=L: arbitrary amount 临时款项
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{ arrangement 措施；安排；协定
kAU[lPt*R arrears 欠款
U ^[<G6<9] arrears of pay 欠付薪酬
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{uxE#U) arrears of revenue 逾期未收税款；逾期未收的帐项
0z.Hl1 articles of association 组织章程；组织细则；组织章程细则
$:SHZe Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
k/c Q Jz ascertainment of profit 确定利润
?PLf+S "Asia Clear" “亚洲结算系统”
Hcuvu[)T" Asia Commercial Bank Ltd. 亚洲商业银行有限公司
L C/6'4}_ Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ShFSBD\M# Asian Development Fund [ADF] 亚洲发展基金
0 zetOlFbO Asian dollar bond 亚洲美元债券
n CJ)=P.d Asian dollar market 亚洲美元市场
G,%R`X ns Asian dollar rate 亚洲美元利率
G|v{[>tr Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
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fUTfv|Q Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
?~hC.5 asked price 沽盘；喊价；索价；卖方报价
JuS#p5E # assessable income 应评税入息
u1( `^^Ml assessable loss 应评税亏损
y?;&(Tcbt8 assessable profit 应评税利润
eNpGa0 eG assessable value 应评税值
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Ta&TYZ0 assessed profit 估定利润
*e!0ZB3J assessed value 经评估价值
Js ~ _8 assessment 评税；评定；估价；评税单
qf7 lQovK assessment number 评税编号；估价编号
o{lR_ assessment of additional tax 补加税评税
g7rn|<6FI assessment of performance 业绩评估；实绩评价
DhYQ>Gv8U Assessor 评税主任
`VwZDU~6 asset price bubbles 资产价格泡沫
i_Ab0vy e asset-backed securities 具资产保证的证券
w>J|416 assets accretion 资产增值
):31!IC assets and liabilities 资产与负债
#zyEN+ assets betterment statement 资产递增表；资产改进表
)u`q41! assets lending 实物放款；有抵押贷款
FTsvPLIv" assets of the company passing on the death 死者去世时转移的公司资产
EE=!Y NP] assets pledged as security for liabilities 用作负债抵押的资产
<x *.M"6? assets portfolio 资产投资组合
??Q'| r assets price 资产价格
tY~EB.% assets quality 资产质素
~sx?aiO assets realization 资产变现
1!~=8FTv assets refinancing arrangement 资产再集资安排
@))PpE`co8 assets securitization 资产证券化
qlNK } assets situated outside Hong Kong 在香港以外地方的资产
2r]80sWY assets stripping 削减资产；拆卖资产
l`M{Ravvn* assets value 资产值
Cj#$WZga% assignee 承让人
\ym3YwP4/: assignment 转让；转让书；转让契
&;DK^ta*P assignment of interest 权益转让
$i;%n1VBg assignment of letters patent and trade mark 专利证书及商标转让
1
\:5ow&a assignment of property 物业转让；物业转让书
R<I)}<g(A3 assignment right 转让权
8XI G<Nc assignor 转让人
&Rdg07e;> associate 有联系的人；有关连人士；相联者；合伙人；联系人
HN]roSt~ Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
Y9 2 w L} associate member 附属会员
4"U/T 1& associated body corporate 相联法人团体
T%B&HsH associated company 相联公司；联属公司
pX `BDYg. associated corporation 相联法团
q' fZA; Association of Chartered Certified Accountants [ACCA] [United Kingdom]
,4M7:=g f 公认会计师公会〔英国〕
<F{ EZ Ii Association of Futures Exchange Brokers 香港期货经纪协会
CB]#`|f Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
^{lcj association of underwriters 承保人组织
Ii FeO assumption of control 接管
Q'>pOtJG*J assurance 担保；保险；转易；转易书
)O*\ }6:S assurance of interest 权益的转易
3|x*lmit at 19XX price 按一九ＸＸ年价格计算
:[YHJaK at a discount 按赔价计算；按贴水价格计算；打折扣
LX2rg\a+% at a premium 按溢价计算；按升水价格计算
E">FH >8K} at call 通知付款；按通知
lA>^k;+> at constant market price 按固定市价计算
Y@B0.5U 2 at constant price 按固定价格计算
R~
n[g at cost 按成本计算
3 }~.#`QeY at current market price 按当时市价计算；按现时市价计算
f9ux+XQk 9 at current price 按当时价格计算；按现时价格计算
k+b!Lw!L at factor cost 按要素成本计算；按生产要素成本计算
jwhc;y at money-of-the-day price 按付款当日价格计算
dxfF.\BFDn at or better 按指定或较佳价位〔买卖指令〕
/vO8s?? at par 按面值计算；平价
8T-/G9u at sight 见票即付
cuzU *QW"g at the close 按收市盘
rO4R6A at the opening 按开市盘
/6",#B}%b attestation 见证；见证条款
|7ct2o~un at-the-money option 平价期权
xU <WUfS1 attorney 受权人；受托代表人
W>W b|W attornment 新拥有人承认书
HueGARS attributable profit 可归属利润
;+C2P@M attributable share value 可归属股份价值
|I \&r[J Auckland Stock Exchange 奥克兰证券交易所
j.or:nF auction 拍卖
4~<78r5m auctioneer 拍卖商
|z1er"zR ) audit 审计；核数
89n\$7Ff9 Audit Commission 审计署
&Z'3n9zl Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
ETZE.a 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〕
~i_YrTp audit review 帐目审查
@%iZT4`Ejf Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
69< <pm,m audited account 审计帐目；经审计的帐目
pY.R?\ audited annual account 经审计的周年帐目
Pa)'xfQ$Y6 audited balance sheet 经审计的资产负债表
M18 > %zM auditor 核数师；核数主任；审计师
-J &y]' auditor's certificate 核数师证明书；审计师证明书
Z:eB9R#2y auditor's report 核数师报告；审计师报告
|xYr0C[Pq Aussie bond 澳元债券
HE!"3S2S&+ austerity budget 紧缩预算
0M pZdJ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
=)b!M^=X-a Australia All Ordinaries Index 澳洲所有普通股票指数
@~7y\G Australian Dollar [AUD] 澳元
= 1#o bB Australian Options Market 澳大利亚期权市场
m4\e `nl Australian Securities Commission 澳洲证券事务监察委员会
D *=.;Rq Australian Society of Certified Practising Accountants 澳洲执业会计师公会
yK+1C6 8A
Australian Stock Exchange 澳大利亚证券交易所
eYtP396C| Austrian Schilling [ATS] 奥地利先令
<cm( QNdcC authentication 认证；鉴证
GY`mF1b authority to purchase 委托购买证；委购书
/td RUX authorization 认可；核准；授权；授权书
(}B3df authorization by direction 指示授权
@=<B8VPJd authorization by instruction 指令授权
>G9YYt ~ authorization by warrant 令状授权
*RYok{w authorization of unit trust 单位信托的认可
^O6eFD U authorized agent 指定代理人
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authorized capital 法定资本
mY= Q#nG authorized clerk 出市员
4yK{(!&i+ authorized dealer 认可交易商
Tfq7<<0$N authorized financial institution 认可财务机构
+h ]~m_O authorized fund 认可基金
PPAcEXsIu authorized fund house 获授权的基金公司；认可基金公司
mP*Ct6628n authorized institution 认可机构
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r"i2 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
(zr 2b authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
~V t?'v20@ authorized insurer 获授权保险人；获认可承保人
%fu V] authorized investment 特准投资项目
3QI. |;X authorized person 获授权人
Llf#g#T authorized representative 获授权代表
1S+lHG92I authorized share capital 法定股本
>\?RYy,s$ automated quotation system 自动报价系统
\X2r? Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
U ee( 1 自动交易系统〔香港期货交易所有限公司〕
t p<v automatic adjustment mechanism 自动调整机制
-bd'sv automatic adjustment system 自动调整系统
iV5S[uy72. Automatic Clearing House 自动票据交换所
1SF8D`3 automatic exchange rates accumulation system 自动化汇率累集系统
0fJz[;dV>n Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
&K*Kr=9N automatic teller machine [ATM] 自动柜员机
\/ s0 p autopay 自动转帐
NR3h|'eC available assets 可用资产
3*zywcT H available fiscal reserve 现存财政储备
Lm8uN? available profit 可用利润
BaVooN~C Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
=28ZSo^ average 平均；平均数；海损
9^+E$V1@ average basic salary 平均基本薪金
D_q"|D$SB average consumer expenditure 平均消费开支；一般消费开支
eC3 ~| G_O average cost 平均成本
'iWDYZ? average cost of land production 增辟土地平均成本
b+`qGJrej average daily turnover 平均每日成交额
yGY:EvH^? average daily wage rate 平均每日工资率
%(1Jt "9| average expenditure pattern 平均开支模式
f"z; ' average growth rate 平均增长率
T' =6_?7K4 average net fixed assets 固定资产平均净值
{TX fi'\ average of relatives 相对价格平均数
B 3 |G&Kg average price 平均价格
Xhs*nt%l average propensity to consume 平均消费倾向；一般消费倾向
,!O]c8PcU average propensity to save 平均储蓄倾向；一般储蓄倾向
4V&(w, zl average rate 平均率
]f~!Qk!I7r average revenue 平均收入；平均收益
dv Vz# average stock 平均库存；平均存货
wQ^RXbJI9 average yearly rent 平均年租
oFb~ |>d avoidance of double taxation 避免双重课税
.~C%:bDnX7 avoidance of tax 避税
