A:
q# mFN/.(+ A share Ａ股；甲类股份
[JX}1%NA abatement of tax 减税；减扣免税额
M9uH&CD6U ABN AMRO Bank N.V. 荷兰银行
H$k![K6Uj above-the-line expenditure 线上项目支出；经常预算支出
?=/}Ft above-the-line receipt 线上项目收入；经常预算收入
@&~OB/7B: ABSA Asia Limited 南非联合亚洲有限公司
xWC\ 954 absolute change 绝对数值变更
Q9Y9{T absolute expenditure 实际开支
MFc=B`/X absolute guideline figure 绝对准则数字
!7O=< absolute interest 绝对权益
yS:IR I. absolute order of discharge 绝对破产解除令
FT|/ WZR absolute profit margin 绝对利润幅度
9,iq"dQ absolute value 实值；绝对值
sx;V,"Y absolutely vested interest 绝对既得权益
R` I8Ud4= absorbed cost 已吸收成本；已分摊成本
6nY
)D6$JG absorption 吸收；分摊；合并
&J5-'{U|0 absorption rate 吸收率；摊配率；分摊率
q5?rp|7D ACB Finance Limited 亚洲商业财务有限公司
bWX[<rh' acceptable form of reciprocity 合理的互惠条件
k$UzBxR acceptable rate 适当利率；适当汇率
M m>zpB`qP acceptance agreement 承兑协议
3/A[LL| acceptance for honour 参加承兑
6k@% +<1 acceptor 承兑人；接受人；受票人
W(u 6J#2 acceptor for honour 参加承兑人
ZbZAx:L accident insurance 意外保险
;y?D1o^r8W Accident Insurance Association of Hong Kong 香港意外保险公会
`>`K7-H accident insurance scheme 意外保险计划
;qT!fuN; accident year basis 意外年度基准
h+zkVRyA accommodation 通融；贷款
. J<qfQ accommodation bill 通融票据；空头票据
w]o: c(x@ accommodation party 汇票代发人
^| F Vc48{ account balance 帐户余额；帐户结余
s60: 0 > account book 帐簿
)CwMR'LV account collected in advance 预收款项
r2E>sHw account current book 往来帐簿
6*(h9!_T1 account of after-acquired property 事后取得的财产报告
i#M a -0# account of defaulter 拖欠帐目
Y1U" HqNl* account payable 应付帐款
t9f4P^V` account payee only [A/C payee only] 只可转帐；存入收款人帐户
{.' ,%) account receivable 应收帐款
,<^tsCI account receivable report 应收帐款报表
4t%:O4
3e account statement 结单；帐单；会计财务报表
t]u(jX) account title 帐户名称；会计科目
3IJI 5K_ accountant's report 会计师报告
T;4gcJPn"M Accountant's Report Rules 会计师报告规则
Sob $j accounting and auditing procedure 会计与审计程序；会计与核数程序
= h<? /Krs Accounting Arrangements 《会计安排》
Y1Gg (z accounting basis 会计基础
Rktn/V i accounting by Official Receiver 破产管理署署长呈交的帐目
<u x*r#a!d Accounting Circular 《会计通告》
{d?4;Kd accounting class 会计类别
|ZST
Y}RXA accounting date 记帐日期；会计结算日期
?|Q 5]rhs accounting for money 款项核算
Vtz yB Accounting Officer 会计主任
7=QC+XS O accounting period 会计报告期；会计期
Pw^c2TQ accounting policy 会计政策；会计方针
Ye\*b? 6 accounting practice 会计惯例
f@F^W YQm accounting principle 会计准则
`:bvuc( accounting record 会计记录
~ ];6hxv accounting report 会计报告
>DL-Q\U Accounting Services Branch [Treasury] 会计事务部〔库务署〕
R>e3@DQ~ Accounting Society of China 中国会计学会
>arO$|W accounting statement 会计报表
7n\j"0z accounting system 会计制度；会计系统
ok\/5oz accounting transaction 会计事项；帐务交易
?;.1fJU> accounting treatment 会计处理
{>U Mw>T[ accounting year 会计年度
'^-4{Y^2E accretion 增值；添加
RBK>Lws6 accrual 应计项目；应累算数目
cDQw`ORP*g accrual basis 应计制；权责发生制
G0 nH Z6 accrual basis accounting 应计制会计；权责发生制会计
yqVaA 'w5 accrue 应累算；应计
*OGXu07 ! accrued benefit 应累算利益
@E"+qPp.3 accrued charges 应计费用
;@7 #w accrued cumulative preference share dividend 应累算的累积优先股股息
p^zEfLTU accrued expenses 应累算费用
%<ptkZK# accrued interest payable 应付利息；应计未付利息
^7s6J {< accrued interest receivable 应收利息；应计未收利息
:#W>SO accrued right 累算权益
zfr (dQ accruing profit 应累算的利润
?%za: { accumulated fiscal reserve 累积财政储备
Qq FfR# accumulated profit 累积利润；滚存溢利
xV n] m9i accumulated reserve 累积储备
Cs 1%g accumulation of surplus income 累积收益盈余
Nz>E#.++ acquired assets 既得资产
iM\ Z J6 acquisition 收购；购置；取得
jB/q1vFO acquisition cost 购置成本
vRb(e g acquisition expenses 购置费用
tN'- qdm acquisition of 100% interest 收购全部股权
(;Q <@PZg acquisition of control 取得控制权
&6|^~(P? acquisition of fixed assets 购置固定资产
Ti@P4:q
acquisition of shell “买壳”
dl7p 1Cr acquisition price 收购价
*F8 uu. act of God 天灾
a9@l8{)RX acting partner 执事合伙人
&PQ{e8w active market 买卖活跃的市场；交投畅旺的市场；旺市
3]kAb`9[K2 active partner 积极参与的合伙人
EhP&L?EL active trading 交投活跃
W-]yKSob actual circulation 实际流通
|E_+*1l q. actual cost 实际成本
TNyY60E actual expenditure 实际开支；实际支出
cV,03]x actual income 实际入息；实际收入；实际收益
YZ%f7B Uk actual market 现货市场
fssL'DD actual price 现货价；实际价格
4 KSP81}/\ actual profit 实际利润
$OFFH[_z actual quotation 实盘；实际价位；实际报价
XUqE5[ O% actual year basis 按实际年度计算
jXDzjt94J actuals 实货
Uhx2 _ actuarial investigation 精算调查
7dg
5HH actuarial principle 精算原则
n xh/&% actuarial report 精算师报告
G`9F.T_Z^) Actuarial Society of Hong Kong 香港精算学会
%`T^qh_dE actuarial valuation 精算师估值
h&) vdCCk actuary 精算师
:jKXKY+T ad referendum agreement 暂定协议；有待覆核的协定
#u=O 5%. ad valorem duty 从价税；按值征税
M4hN#0("4 ad valorem duty system 从价税制
% C E@} ad valorem fee 从价费
o2e h)rtB ad valorem tariff 从价关税
aXK% m
additional allowance 额外免税额
E Pd.at A additional amount for unexpired risk 未过期风险的额外款额
r+#V{oE_ additional assessable profit 补加应评税利润
{}_Oo%IVGK additional assessment 补加评税
Y`O}]*{>8R additional commitment 额外承担
Y)j,(9 additional commitment vote 额外承担拨款
5$"[gdt)T additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
={i&F additional dependent parent allowance 供养父母额外免税额
bQN4ozSi additional provision 额外拨款
E~g}DKs_5 additional stamp duty 附加印花税
)RCqsF jK additional tax 补加税罚款；补加税款
J0W XH/: Additional Tax Demand Note 缴纳补加税罚款通知书；缴纳补加税款通知书
K?O X
adjudged bankrupt 被裁定破产
C^42=? adjudicated bankrupt 裁定破产人
/h.3<HI."* adjudication fee 裁定费；评定印花税额手续费；评估契据费
VX>t!JP p adjudication of bankruptcy 裁定破产；宣告破产
Z%n.:I<%ZV adjudication of insolvency 裁定无力偿还债务
&qI5*aQ8T adjusted actual 经调整的实数；调整后的实数
o Jp_c adjusted current assets 经调整的流动资产；调整后的流动资产
.HyiPx3^ adjusted figure 经调整的数字；调整后的数额
K~ /V adjusted liabilities 经调整的负债；调整后的负债
xo_k"'f+ adjusted loss 经调整的亏损；调整后的亏损
UUEDCtF) 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
cCbr-Z& adjusted profit 经调整的利润；调整后的利润
6exlb: adjusted surplus 经调整的盈余额；调整后的盈余额
z ?_}+ adjusted value 经调整的价值；调整后的价值
0_zSQn9c adjustment 调整；修订；理算〔保险〕
AA& dZjz adjustment centre 调剂中心
=cKk3kJC adjustment lag 调整过程的时间差距；调整时差
n] {}C.C= adjustment mechanism 调整机制
N 8(x), adjustment of loss 亏损调整
6C51:XQO adjustment process 调整过程；调整程序
H=BR
- adjustment range 调整幅度
iIEIGQx administered exchange rate 受管制汇率
Vq7
kA " Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
"yq;{AGOGl administration expenses 行政费用
BMj &*p 8R administration fee 手续费；行政费
]<_!@J6k administration in bankruptcy 破产管理
;WAu]C| administration order 遗产管理令
_ktSTzH0 administrator 管理人；遗产管理人
F5Q. Vh administrator of the estate 遗产管理人
i\z0{;f|GX admission of debt 债项承认书
PaeafL65= admission of proof 接纳债权证明
Jsnmn$C advance 放贷款项；垫付款项；预支款项；预付款项
[[DFEvOEh advance account 暂支帐目；预付款帐户
?# c@Ag % advance compensation 预付补偿金
`V_/Cz_}D advance from shareholder 股东垫款
9a Ps_|C advance pending reimbursement 预支以待日后付还
}N9a!,{P=b advanced economy 先进经济体系
gV44PI6h advancement 预付；预付财产
9* Twx& advances warrant 垫款令
GQ)cUrXQz advancing 贷出
<:7e4# adverse balance 逆差
;3}b&Z[N] adverse exchange 逆汇
lz0]p advertisement addressed to shareholders 在报章刊登的致股东通告
>)Z2bCe advice for collection 托收通知书
cWy0N advice of drawing 提款通知书；汇票通知书
td$6:) advice of payment 付款通知
Cv7RCjMw Advisory Committee [Securities and Futures Commission]
%t|2GIu 谘询委员会〔证券及期货事务监察委员会〕
zw9ULQ$# Advisory Committee on Diversification 经济多元化谘询委员会
; S27m]Q? affidavit 誓章；遗产申报誓章
'0M0F'R affidavit of no receipt 述明无收款的誓章
v=WDs#" affiliate 联号；联营公司；附属公司
so&3A&4cL affiliated company 附属公司；联号；联营公司
^B=z_0 * affirmation [estate duty] 非宗教式宣誓〔遗产税〕
jtpN o ~O affordability 负担能力
&'2 l_b African Development Bank [AfDB] 非洲开发银行
pR7G/]U$A after-acquired property 事后取得的财产
L`@&0Zk after-hours dealing 市后交易
?gP/XjToMg after-tax profit 税后盈利；税后利润；税后溢利
|- Klh agency agreement 代理协议
l>P~M50D?{ agency expenses 代理机构的开支
G%/cV?18 agency fee 代理费
.@Sh,^ v Agency Law 《代理法》
[c%}L 3B agent 代理人；承销人
g8@HAV^H agent of company 公司代理人
)tg *dE agent's fee 代理人费；经纪费
.shI% 'V aggregate 总计；总数；总体数字
Ds5&5&af aggregate amount 总款额；总额
^o<Nz8 aggregate assets and liabilities 总体资产与负债
F+^[8zK^ aggregate at constant price 按固定价格计算的总体数字
a2)*tbM 9\ aggregate demand 总需求
>'g60 R[ aggregate gross position 总持仓量
ATewdq[C aggregate limit 总限额
m{Xf_rQ
w aggregate of salaries tax 合计薪俸税
l{ { #tW aggregate performance 总体表现；总体业绩
ArKrsI#H- aggregate supply 总体供应
EqwA8? M aggregate surplus 总盈余
OU=IV;V{ aggregate total 整体总额
Dp'af4+%$ aggregate value 总值；合计价值
;b2>y>?[ aggregated basis 合计基准
UM^ hF% aggregated net chargeable income 合计应课税入息实额
Du 4?n8 o aggregation 合并计算；合计；总和
* Y>'v% aggregation of incomes of husband and wife 夫妇入息合并计算
fkG"72 95A aggregation of property 财产的总和
L7="! I agio 差价；贴水
3CL:VwoW 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》
RS=7W._W Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment
fP*C*4#X 《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》
KDzIarC Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment
7c SvAX0Z. 《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》
0drc^r j
! Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment
> CA1Ub&ls 《香港政府和大韩民国政府关于相互促进和保护投资协定》
9{&x-ugM agreement for a settlement 授产协议
8[XNFFUZs agreement for assignment 转让协议
z`6KX93 agreement for sale 售卖协议；买卖协议
xBd% e-r agreement for sale and purchase 买卖协议
] sIFK agreement for the payment of interest 支付利息协议
]z@]Fi33Y agreement for the repayment of money 还款协议
R|yT UGY agreement of reinsurance 再保险协议
HM
x9M$ Agricultural Bank of China 中国农业银行
/ ;[')RO` air passenger departure tax 飞机乘客离境税
!2,.C+, Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
3c"{Wu-} airport tax 机场税
v8=MO:>{R alcohol duty 酒精税
E$baQU hKS alienation 让与；让渡；转让
uu #+| ZD alimony 生活费；赡养费
8 F 1ga15 All Ordinaries Index [AOI] 所有普通股指数
!"">'}E 1 all risks 全险；综合险
4^A'A.0 All Sales Record for Stock Market 《股票市场成交报告》
!b
Km}1T Allied Capital Resources Limited 新联财务有限公司
<Z wEdq all-items index [Consumer Price Index] 总指数〔消费物价指数〕
yw^, @' allocation letter 拨款信件
_z< q9: allocation of fund 分配款项；预留款项
Cr"hu; allocation of profit 利润分配；溢利分配
svII =J B allocation warrant 拨款令
Xp@OIn allotment 分配；配股
.-
o,_eg1f allotment notice 股份配售通知；配股通知
p_5+L@%Gb allotment of shares 股份分配
]z$<6+G allowable 可获宽免；免税的
+d. Bf allowable business loss 可扣除的营业亏损
r4'Pf|` u allowable expenses 可扣税的支出
T~d';P allowance 免税额；津贴；备抵；准备金
Z%{2/mQ allowance for debts 债项的免税额
' 1IH^<b allowance for depreciation by wear and tear 耗损折旧免税额
i;7jJ(#V allowance for funeral expenses 殡殓费的免税额
)o CF|
2qc allowance for inflation 为通货膨胀而预留的款项；通胀准备金
Ei!z? sxzx allowance for repairs and outgoings 修葺及支出方面的免税额
uDUS R+E> allowance to debtor 给债务人的津贴
B$n\m854 alteration of capital 资本更改
dWEx55>,1 alternate trustee 候补受托人
m[rJFSpef amalgamation 合并
-A~<IyPt ambit [head or subhead of expenditure] 涵盖范围〔开支总目或分目〕
F.6SX (x ambit of charges 征税范围；收费范围
(["u"m% amended valuation 经修订的估值
uhLW/?q. American Commodities Exchange 美国商品交易所
g [K8G American Express Bank Limited 美国运通银行
EJsb{$ u American Stock Exchange 美国证券交易所
""=V t] amortization 摊销
#Ki @=* amount due from banks 存放银行同业的款项
A1@a:P= amount due from banks abroad 存放海外银行同业的款项
:>u{BG;=79 amount due from holding companies 控股公司欠款
1F-L( \oKm amount due from local banks 存放本港银行同业的款项
f&J*(F*u amount due to banks 银行同业的存款
_,QUH" amount due to banks abroad 海外银行同业的存款
+-i@R% amount due to holding companies 控股公司存款
~5zhK:7c amount due to local banks 本港银行同业的存款
KA7nncg;, amount due to outport banks 外埠银行同业的存款
}#@LZ)]hK amount for note issue 发行纸币的款额
Uk#1PcPd amount of bond 担保契据的款额
Y-9F*8< amount of consideration 代价款额
Spb'jAKj' amount of contribution 供款数额
S45jY=)z amount of indebtedness 负债款额
0&|-wduR= amount of principal of the loan 贷款本金额
~drNlt9jf amount of rates chargeable 应征差饷数额
p_(
NLJ% amount of share capital 股本额
K} @ q+ amount of sums assured 承保款额
|b'AWI81D amount of variation 变动幅度
%vI]"a@ amount of vote 拨款数额
[?A0{#5)8x amount payable 应付款额
8^~]Ym: amount receivable 应收款额
/$KW$NH4 z Amsterdam Stock Exchange 阿姆斯特丹证券交易所
d4U_Wu& analysis 分析
Qoc-ZC"<6 ancillary risk 附属风险
TqC"lO>:Q annual account 周年帐目；周年帐目报表；年度决算；年结
wrWWXOZ 4 annual accounting date 年结日期
BRT2 =}A annual allowance 每年免税额；年积金；年度津贴；年津
(pl OV) annual balance 年度余额
V3S`8VI annual disposable income 每年可动用收入
DuaOi1Gw annual estimates 周年预算
,k4
(b annual fee 年费
BC3I{Y | annual general meeting 周年大会
d*(1t\ annual growth rate 年增率；每年增长率
00ho*p!E' annual long-term supplement 长期个案每年补助金
@W8RAS~ annual pensionable emolument 可供计算退休金的年薪
Y I/vt2 annual report 年报
8GX@7 6o Annual Report on the Consumer Price Index 《消费物价指数年报》
>8c9-dTmf annual return 周年报表；周年申报表；每年报税表格
4f+Ke*^[RA Annual Return Rules 《周年报表规则》
xE:p)B-] annual review of consumer prices 每年消费物价回顾
( Qnn annual roll-forward basis 逐年延展方式
&7cy9Z~m annual salary 年薪
6Yu8 ReuL annual statement 年度报表；年度决算表
_F$?Z Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
:D EZ$gi annuitant 年金受益人
mOBS[M5* annuity 年金
59|Tmf(dS; annuity contract 年金合约
%q@@0qenv annuity on human life 人寿年金
N gr7E antecedent debt 先前的债项
t_3XqjuA ante-dated cheque 倒填日期支票
QAr1U7{(. anticipated expenditure 预期开支
d]<tFx>CQW anticipated net profit 预期纯利
sBh|y F, anticipated revenue 预期收入
|o`TR qs anti-inflation measure 反通货膨胀措施
*ZRQ4i[+ anti-inflationary stance 反通货膨胀立场
q~lmOT~E apparent deficit 表面赤字
)%0#XC^/X5 apparent financial solvency 表面偿债能力
8"? t6Z;5 apparent partner 表面合伙人
eD(#zfP/ + application for personal assessment 个人入息课税申请书
0 @>3f R application of fund 资金应用
m]85F^R0 application to release as liquidator and to destruct the books of accounts and documents
*v 6'I-# 申请免除清盘人职务及毁灭帐簿与文件
Xln'~5~) appointed actuary 委任精算师
W n|w~{d{ appointed auditor 委任核数师；委任审计师
?>e-6*. appointed trustee 委任的受托人
n@ xU5Q appointer 委任人
Bb
m 1&d# apportioned pro rata 按比例分摊
P*_Q 8I )Y apportionment 分配；分摊
9R!.U\sq Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
NcdOz x> apportionment formula 分摊方程式
l = #uy apportionment of estate duty 遗产税的分摊
YS &3+Tp appraisal 估价；评估
]R( = ) appreciable growth 可观增长
60 *=Bs%b appreciable impact 显着影响
M Su_*&j9T appreciable increase 可观增长
r'"H8>UZ% appreciation 增值；升值
i0hF9M appreciation against other currencies 相对其他货币升值
wPOQy ~: appreciation of the exchange value of Hong Kong dollar 港元汇值上升
`uY77co6 appreciation tax 增值税
/K1YDq <= appropriation 拨款；拨用；拨付
b:oB $E appropriation account 拨款帐目
) jvYJ9s Appropriation Bill 拨款法案
\ 7jK6;R< appropriation-in-aid system 补助拨款办法
YajUdpJi approved assets 核准资产
yqZKn=1: approved basket stock 认可一篮子证券
ftRf~5d2 approved budget 核准预算
|-b Az t approved charitable donation 认可慈善捐款
Y}QtgZEt approved charitable institution 认可慈善机构
THC34u] approved currency 核准货币；认可货币
!gu#
#MrJ9 approved estimates 核准预算
!A qSG- approved estimates of expenditure 核准开支预算
NLRgL'+F approved overseas insurer 核准海外保险人
~m'PAC "Q$ approved overseas trust company 核准海外信托公司
!{jDZ?z{h approved pooled investment fund 核准汇集投资基金
u m~U_&> approved provident fund scheme 认可公积金计划
"{Lp'+wNw approved provision 核准拨款
rxJ mK$qd approved redeemable share 核准可赎回股份
bejvw?)S. approved regional stock 认可地区性证券
_4 6
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*>I4X= approved subordinated loan 核准附属贷款
Xf(H_&K arbitrage 套戥；套汇；套利
qf-0 | w arbitrageur 套戥者；套汇者
rZEL7{ arbitrary amount 临时款项
/SO
4O|b arrangement 措施；安排；协定
)ERmSWq/u arrears 欠款
_NA[g:DZ&O arrears of pay 欠付薪酬
ye4 T2= arrears of revenue 逾期未收税款；逾期未收的帐项
%v5 IR articles of association 组织章程；组织细则；组织章程细则
HJ~0_n& Asahi Finance (Hong Kong) Limited 旭日财务（香港）有限公司
7b7@"Zw* ascertainment of profit 确定利润
8Th{(J_ "Asia Clear" “亚洲结算系统”
, t2M ur Asia Commercial Bank Ltd. 亚洲商业银行有限公司
yy8h 8{=g Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
ei%L[>N Asian Development Fund [ADF] 亚洲发展基金
Pv@Lx+ k Asian dollar bond 亚洲美元债券
1ayL*tr Asian dollar market 亚洲美元市场
L;6L@D6 Asian dollar rate 亚洲美元利率
G&,F-|` Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
"k &QS@l Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
xY v@ asked price 沽盘；喊价；索价；卖方报价
YBF|0A{[Y assessable income 应评税入息
F|nJ3:v assessable loss 应评税亏损
dz _~_| assessable profit 应评税利润
Mwm9{1{ assessable value 应评税值
^26 vP7 assessed profit 估定利润
xO3-I@ assessed value 经评估价值
o y {
{d assessment 评税；评定；估价；评税单
\+3amkBe
assessment number 评税编号；估价编号
d>k)aIYp assessment of additional tax 补加税评税
GE?M. '!{{ assessment of performance 业绩评估；实绩评价
1!/WC.0 Assessor 评税主任
n3x< L:) asset price bubbles 资产价格泡沫
'w A4 }f asset-backed securities 具资产保证的证券
M4rI]^lJ assets accretion 资产增值
Ct@O S227x assets and liabilities 资产与负债
{XR 3L'X assets betterment statement 资产递增表；资产改进表
7UnB]- :. assets lending 实物放款；有抵押贷款
xQA6!j assets of the company passing on the death 死者去世时转移的公司资产
zw ,( kv assets pledged as security for liabilities 用作负债抵押的资产
Xlg 0u. assets portfolio 资产投资组合
>_esLsPWh] assets price 资产价格
"Zr+>a assets quality 资产质素
!N"Y assets realization 资产变现
C[c^zn
assets refinancing arrangement 资产再集资安排
U?/C>g%/PI assets securitization 资产证券化
)b\89 F assets situated outside Hong Kong 在香港以外地方的资产
e: `d) GE assets stripping 削减资产；拆卖资产
#" &<^ assets value 资产值
0[L)`7 assignee 承让人
Wks?9 )Is assignment 转让；转让书；转让契
LKX; ^ assignment of interest 权益转让
5-[ bd I assignment of letters patent and trade mark 专利证书及商标转让
.0= VQU assignment of property 物业转让；物业转让书
mssCnr; assignment right 转让权
lE| Hp assignor 转让人
SobOUly5{ associate 有联系的人；有关连人士；相联者；合伙人；联系人
;;f&aujSHD Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司
+ 0DPhc associate member 附属会员
/u &{=nU associated body corporate 相联法人团体
tMbr acm associated company 相联公司；联属公司
#I
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i (qPD _ Association of Chartered Certified Accountants [ACCA] [United Kingdom]
caH!(V}6 公认会计师公会〔英国〕
Aq3.%,X2H Association of Futures Exchange Brokers 香港期货经纪协会
mto=_|gn Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
{ V K association of underwriters 承保人组织
{>r56 \!F assumption of control 接管
glL .CkJ assurance 担保；保险；转易；转易书
(,P6cWt}" assurance of interest 权益的转易
P[L] S7FTr at 19XX price 按一九ＸＸ年价格计算
zqJ0pDS at a discount 按赔价计算；按贴水价格计算；打折扣
+5<] s+4T at a premium 按溢价计算；按升水价格计算
X<p'& at call 通知付款；按通知
jXH ?os% at constant market price 按固定市价计算
1^v?Ly8 at constant price 按固定价格计算
<<vT"2Q] at cost 按成本计算
sQl`0|VH at current market price 按当时市价计算；按现时市价计算
=sFLzAu8 at current price 按当时价格计算；按现时价格计算
(6g;FD:"6 at factor cost 按要素成本计算；按生产要素成本计算
,RXfJh at money-of-the-day price 按付款当日价格计算
=wcqCW,] at or better 按指定或较佳价位〔买卖指令〕
**KkPjAO? at par 按面值计算；平价
L;%_r) at sight 见票即付
7%`
\E9t at the close 按收市盘
rb_FBa% at the opening 按开市盘
zt3y5'Nk attestation 见证；见证条款
1w~@'ZyU at-the-money option 平价期权
I%?ia5]H attorney 受权人；受托代表人
wgPkSsuBuC attornment 新拥有人承认书
(^lw<$N attributable profit 可归属利润
j84g6; 4Dv attributable share value 可归属股份价值
z
Go*N,' Auckland Stock Exchange 奥克兰证券交易所
=}pPr]Cc auction 拍卖
RX\l4H5; auctioneer 拍卖商
+ C aA%u audit 审计；核数
$>*TO1gb+ Audit Commission 审计署
Y;I>rC ( Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission]
y/9aI/O' 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〕
{3H)c ^Q audit review 帐目审查
rY:A LA Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金谘询委员会〕
m ,|) $R audited account 审计帐目；经审计的帐目
0x1#^dII audited annual account 经审计的周年帐目
j t6q 8 audited balance sheet 经审计的资产负债表
KEfx2{k b auditor 核数师；核数主任；审计师
rEfo)jod auditor's certificate 核数师证明书；审计师证明书
VdC,M;/=Z auditor's report 核数师报告；审计师报告
Ho!dtEs Aussie bond 澳元债券
+=o?& austerity budget 紧缩预算
-1z< ,IN+ Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
K3I|d;Y~X! Australia All Ordinaries Index 澳洲所有普通股票指数
A8jj]J+ Australian Dollar [AUD] 澳元
}<7S% ?TY Australian Options Market 澳大利亚期权市场
GYJ
lX Australian Securities Commission 澳洲证券事务监察委员会
&ZR} Z7E*= Australian Society of Certified Practising Accountants 澳洲执业会计师公会
V'Z Z4og Australian Stock Exchange 澳大利亚证券交易所
uW{;@ 7N Austrian Schilling [ATS] 奥地利先令
mSFh*FG authentication 认证；鉴证
9L+g;Js$4 authority to purchase 委托购买证；委购书
sgxD5xj}4 authorization 认可；核准；授权；授权书
[+8i n\T i authorization by direction 指示授权
r!C#PiT}I authorization by instruction 指令授权
YYs /r authorization by warrant 令状授权
W3~xjS"h authorization of unit trust 单位信托的认可
xp68-& authorized agent 指定代理人
d) i64" authorized capital 法定资本
}bA@ QEJ authorized clerk 出市员
]hHL[hoFC authorized dealer 认可交易商
-RK R. , authorized financial institution 认可财务机构
pf@H;QS` authorized fund 认可基金
=bgu2#%Z authorized fund house 获授权的基金公司；认可基金公司
c8<qn+=%? authorized institution 认可机构
=_)yV0 authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
81jVjf?` authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
. KeZZLH authorized insurer 获授权保险人；获认可承保人
i"Z authorized investment 特准投资项目
z7$,m#tw authorized person 获授权人
IMT]!j&Y, authorized representative 获授权代表
^Ee"w7XjD authorized share capital 法定股本
a\]g lw\; automated quotation system 自动报价系统
At $[&%} Automated Trading System [ATS] [Hong Kong Futures Exchange Limited]
I|eY eJ3 自动交易系统〔香港期货交易所有限公司〕
m6 V L automatic adjustment mechanism 自动调整机制
edZhI automatic adjustment system 自动调整系统
eWw#
T^ Automatic Clearing House 自动票据交换所
z-g"`w:Lj automatic exchange rates accumulation system 自动化汇率累集系统
(;6v T'hE Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
uJ@C-/BD!M automatic teller machine [ATM] 自动柜员机
_Gb O>'kE autopay 自动转帐
X={Z5Xxr" available assets 可用资产
w;=g$Bn available fiscal reserve 现存财政储备
kH|cB!?x available profit 可用利润
JQ"R%g` 8 Avco Financial Services (Asia) Limited 富高财务（亚洲）有限公司
g\~n5= -D average 平均；平均数；海损
8nKb
m jM average basic salary 平均基本薪金
i+XHXpk average consumer expenditure 平均消费开支；一般消费开支
+> Xe_ average cost 平均成本
7AouiL 2-W average cost of land production 增辟土地平均成本
*{fL t average daily turnover 平均每日成交额
JK=0juv<E average daily wage rate 平均每日工资率
L,7+26XV"B average expenditure pattern 平均开支模式
o >Faq+@ average growth rate 平均增长率
s"- gnW average net fixed assets 固定资产平均净值
mLb>*xt$b@ average of relatives 相对价格平均数
>Y 8\I average price 平均价格
ziXZJ^(FI average propensity to consume 平均消费倾向；一般消费倾向
Y)*:'&~2e average propensity to save 平均储蓄倾向；一般储蓄倾向
X Z4 q{^o average rate 平均率
7^<{aE: average revenue 平均收入；平均收益
Nay&cOz average stock 平均库存；平均存货
S:YQVj average yearly rent 平均年租
dHO8 bYBH avoidance of double taxation 避免双重课税
. sBwJZ avoidance of tax 避税
